id	sid	tid	token	lemma	pos
cjfa-59254	1	1	9595copernican	9595copernican	NUM
cjfa-59254	1	2	journal	journal	NOUN
cjfa-59254	1	3	of	of	ADP
cjfa-59254	1	4	finance	finance	PROPN
cjfa-59254	1	5	&	&	CCONJ
cjfa-59254	1	6	accounting	accounting	PROPN
cjfa-59254	1	7	e	e	PROPN
cjfa-59254	1	8	-	-	PROPN
cjfa-59254	1	9	issn	issn	PROPN
cjfa-59254	1	10	2300	2300	NUM
cjfa-59254	1	11	-	-	SYM
cjfa-59254	1	12	3065	3065	NUM
cjfa-59254	1	13	p	p	PROPN
cjfa-59254	1	14	-	-	PUNCT
cjfa-59254	1	15	issn	issn	PROPN
cjfa-59254	1	16	2300	2300	NUM
cjfa-59254	1	17	-	-	SYM
cjfa-59254	1	18	12402024	12402024	NUM
cjfa-59254	1	19	,	,	PUNCT
cjfa-59254	1	20	volume	volume	NOUN
cjfa-59254	1	21	13	13	NUM
cjfa-59254	1	22	,	,	PUNCT
cjfa-59254	1	23	issue	issue	VERB
cjfa-59254	1	24	4	4	NUM
cjfa-59254	1	25	date	date	NOUN
cjfa-59254	1	26	of	of	ADP
cjfa-59254	1	27	submission	submission	NOUN
cjfa-59254	1	28	:	:	PUNCT
cjfa-59254	1	29	july	july	PROPN
cjfa-59254	1	30	21	21	NUM
cjfa-59254	1	31	,	,	PUNCT
cjfa-59254	1	32	2024	2024	NUM
cjfa-59254	1	33	;	;	PUNCT
cjfa-59254	1	34	date	date	NOUN
cjfa-59254	1	35	of	of	ADP
cjfa-59254	1	36	acceptance	acceptance	NOUN
cjfa-59254	1	37	:	:	PUNCT
cjfa-59254	1	38	november	november	PROPN
cjfa-59254	1	39	26	26	NUM
cjfa-59254	1	40	,	,	PUNCT
cjfa-59254	1	41	2024	2024	NUM
cjfa-59254	1	42	.	.	PUNCT
cjfa-59254	2	1	*	*	PUNCT
cjfa-59254	2	2	contact	contact	NOUN
cjfa-59254	2	3	information	information	NOUN
cjfa-59254	2	4	(	(	PUNCT
cjfa-59254	2	5	corresponding	correspond	VERB
cjfa-59254	2	6	author	author	NOUN
cjfa-59254	2	7	):	):	PUNCT
cjfa-59254	2	8	salman.rt@unilorin.edu.ng	salman.rt@unilorin.edu.ng	NOUN
cjfa-59254	2	9	,	,	PUNCT
cjfa-59254	2	10	department	department	NOUN
cjfa-59254	2	11	of	of	ADP
cjfa-59254	2	12	accounting	accounting	PROPN
cjfa-59254	2	13	,	,	PUNCT
cjfa-59254	2	14	university	university	NOUN
cjfa-59254	2	15	of	of	ADP
cjfa-59254	2	16	ilorin	ilorin	NOUN
cjfa-59254	2	17	,	,	PUNCT
cjfa-59254	2	18	ilorin	ilorin	PROPN
cjfa-59254	2	19	,	,	PUNCT
cjfa-59254	2	20	nigeria	nigeria	PROPN
cjfa-59254	2	21	,	,	PUNCT
cjfa-59254	2	22	phone	phone	NOUN
cjfa-59254	2	23	:	:	PUNCT
cjfa-59254	2	24	+2348102017220	+2348102017220	ADJ
cjfa-59254	2	25	;	;	PUNCT
cjfa-59254	2	26	orcid	orcid	PROPN
cjfa-59254	3	1	i	i	NOUN
cjfa-59254	3	2	d	d	NOUN
cjfa-59254	3	3	:	:	PUNCT
cjfa-59254	3	4	https://orcid.org/0000-0001-7786-4577	https://orcid.org/0000-0001-7786-4577	PROPN
cjfa-59254	3	5	.	.	PUNCT
cjfa-59254	4	1	*	*	PUNCT
cjfa-59254	4	2	*	*	PUNCT
cjfa-59254	4	3	contact	contact	NOUN
cjfa-59254	4	4	information	information	NOUN
cjfa-59254	4	5	:	:	PUNCT
cjfa-59254	5	1	tashiatreats@gmail.com	tashiatreats@gmail.com	PROPN
cjfa-59254	5	2	,	,	PUNCT
cjfa-59254	5	3	department	department	NOUN
cjfa-59254	5	4	of	of	ADP
cjfa-59254	5	5	accounting	accounting	PROPN
cjfa-59254	5	6	,	,	PUNCT
cjfa-59254	5	7	university	university	NOUN
cjfa-59254	5	8	of	of	ADP
cjfa-59254	5	9	ilorin	ilorin	NOUN
cjfa-59254	5	10	,	,	PUNCT
cjfa-59254	5	11	ilorin	ilorin	PROPN
cjfa-59254	5	12	,	,	PUNCT
cjfa-59254	5	13	nigeria	nigeria	PROPN
cjfa-59254	5	14	,	,	PUNCT
cjfa-59254	5	15	phone	phone	NOUN
cjfa-59254	5	16	:	:	PUNCT
cjfa-59254	5	17	+2348062416023	+2348062416023	NUM
cjfa-59254	5	18	;	;	PUNCT
cjfa-59254	5	19	orcid	orcid	NOUN
cjfa-59254	6	1	i	i	NOUN
cjfa-59254	6	2	d	d	NOUN
cjfa-59254	6	3	:	:	PUNCT
cjfa-59254	6	4	https://orcid	https://orcid	PROPN
cjfa-59254	6	5	.	.	PUNCT
cjfa-59254	6	6	org/0009	org/0009	X
cjfa-59254	6	7	-	-	PUNCT
cjfa-59254	6	8	0005	0005	NUM
cjfa-59254	6	9	-	-	PUNCT
cjfa-59254	6	10	5982	5982	NUM
cjfa-59254	6	11	-	-	PUNCT
cjfa-59254	6	12	966x	966x	NUM
cjfa-59254	6	13	.	.	PUNCT
cjfa-59254	7	1	salman	salman	PROPN
cjfa-59254	7	2	,	,	PUNCT
cjfa-59254	7	3	r.t	r.t	PROPN
cjfa-59254	7	4	.	.	PROPN
cjfa-59254	7	5	,	,	PUNCT
cjfa-59254	7	6	&	&	CCONJ
cjfa-59254	7	7	abdulsalam	abdulsalam	PROPN
cjfa-59254	7	8	-	-	PUNCT
cjfa-59254	7	9	gambari	gambari	PROPN
cjfa-59254	7	10	,	,	PUNCT
cjfa-59254	7	11	a.	a.	NOUN
cjfa-59254	7	12	(	(	PUNCT
cjfa-59254	7	13	2024	2024	NUM
cjfa-59254	7	14	)	)	PUNCT
cjfa-59254	7	15	.	.	PUNCT
cjfa-59254	8	1	intellectual	intellectual	ADJ
cjfa-59254	8	2	capital	capital	NOUN
cjfa-59254	8	3	and	and	CCONJ
cjfa-59254	8	4	financial	financial	ADJ
cjfa-59254	8	5	performance	performance	NOUN
cjfa-59254	8	6	of	of	ADP
cjfa-59254	8	7	listed	list	VERB
cjfa-59254	8	8	oil	oil	NOUN
cjfa-59254	8	9	&	&	CCONJ
cjfa-59254	8	10	gas	gas	NOUN
cjfa-59254	8	11	companies	company	NOUN
cjfa-59254	8	12	in	in	ADP
cjfa-59254	8	13	nigeria	nigeria	PROPN
cjfa-59254	8	14	.	.	PUNCT
cjfa-59254	9	1	copernican	copernican	PROPN
cjfa-59254	9	2	journal	journal	PROPN
cjfa-59254	9	3	of	of	ADP
cjfa-59254	9	4	finance	finance	PROPN
cjfa-59254	9	5	&	&	CCONJ
cjfa-59254	9	6	accounting	accounting	PROPN
cjfa-59254	9	7	,	,	PUNCT
cjfa-59254	9	8	13(4	13(4	NUM
cjfa-59254	9	9	)	)	PUNCT
cjfa-59254	9	10	,	,	PUNCT
cjfa-59254	9	11	95–109	95–109	PROPN
cjfa-59254	9	12	.	.	PUNCT
cjfa-59254	9	13	http://dx.doi.org/10.12775/cjfa.2024.019	http://dx.doi.org/10.12775/cjfa.2024.019	PROPN
cjfa-59254	9	14	ramat	ramat	PROPN
cjfa-59254	9	15	titilayo	titilayo	PROPN
cjfa-59254	9	16	salman	salman	PROPN
cjfa-59254	9	17	*	*	PROPN
cjfa-59254	9	18	university	university	PROPN
cjfa-59254	9	19	of	of	ADP
cjfa-59254	9	20	ilorin	ilorin	PROPN
cjfa-59254	9	21	aisha	aisha	PROPN
cjfa-59254	9	22	abdulsalam	abdulsalam	PROPN
cjfa-59254	9	23	-	-	PUNCT
cjfa-59254	9	24	gambari	gambari	PROPN
cjfa-59254	9	25	*	*	PROPN
cjfa-59254	9	26	*	*	PROPN
cjfa-59254	9	27	university	university	PROPN
cjfa-59254	9	28	of	of	ADP
cjfa-59254	9	29	ilorin	ilorin	PROPN
cjfa-59254	9	30	intellectual	intellectual	ADJ
cjfa-59254	9	31	capital	capital	NOUN
cjfa-59254	9	32	and	and	CCONJ
cjfa-59254	9	33	financial	financial	ADJ
cjfa-59254	9	34	performance	performance	NOUN
cjfa-59254	9	35	of	of	ADP
cjfa-59254	9	36	listed	list	VERB
cjfa-59254	9	37	oil	oil	NOUN
cjfa-59254	9	38	&	&	CCONJ
cjfa-59254	9	39	gas	gas	NOUN
cjfa-59254	9	40	companies	company	NOUN
cjfa-59254	9	41	in	in	ADP
cjfa-59254	9	42	nigeria	nigeria	PROPN
cjfa-59254	9	43	keywords	keyword	NOUN
cjfa-59254	9	44	:	:	PUNCT
cjfa-59254	9	45	intellectual	intellectual	ADJ
cjfa-59254	9	46	capital	capital	NOUN
cjfa-59254	9	47	,	,	PUNCT
cjfa-59254	9	48	human	human	ADJ
cjfa-59254	9	49	capital	capital	NOUN
cjfa-59254	9	50	,	,	PUNCT
cjfa-59254	9	51	structural	structural	ADJ
cjfa-59254	9	52	capital	capital	NOUN
cjfa-59254	9	53	,	,	PUNCT
cjfa-59254	9	54	vaic	vaic	ADV
cjfa-59254	9	55	,	,	PUNCT
cjfa-59254	9	56	oil	oil	NOUN
cjfa-59254	9	57	and	and	CCONJ
cjfa-59254	9	58	gas	gas	NOUN
cjfa-59254	9	59	firms	firm	NOUN
cjfa-59254	9	60	.	.	PUNCT
cjfa-59254	10	1	j	j	PROPN
cjfa-59254	10	2	e	e	PROPN
cjfa-59254	10	3	l	l	PROPN
cjfa-59254	10	4	classification	classification	NOUN
cjfa-59254	10	5	:	:	PUNCT
cjfa-59254	10	6	o34	o34	NUM
cjfa-59254	10	7	,	,	PUNCT
cjfa-59254	10	8	l1	l1	PROPN
cjfa-59254	10	9	.	.	PUNCT
cjfa-59254	11	1	abstract	abstract	ADJ
cjfa-59254	11	2	:	:	PUNCT
cjfa-59254	11	3	intellectual	intellectual	ADJ
cjfa-59254	11	4	capital	capital	NOUN
cjfa-59254	11	5	is	be	AUX
cjfa-59254	11	6	a	a	DET
cjfa-59254	11	7	driving	drive	VERB
cjfa-59254	11	8	force	force	NOUN
cjfa-59254	11	9	of	of	ADP
cjfa-59254	11	10	performance	performance	NOUN
cjfa-59254	11	11	of	of	ADP
cjfa-59254	11	12	many	many	ADJ
cjfa-59254	11	13	organizations	organization	NOUN
cjfa-59254	11	14	worldwide	worldwide	ADV
cjfa-59254	11	15	.	.	PUNCT
cjfa-59254	12	1	this	this	DET
cjfa-59254	12	2	study	study	NOUN
cjfa-59254	12	3	examines	examine	VERB
cjfa-59254	12	4	intellectual	intellectual	ADJ
cjfa-59254	12	5	capital	capital	NOUN
cjfa-59254	12	6	and	and	CCONJ
cjfa-59254	12	7	the	the	DET
cjfa-59254	12	8	corresponding	corresponding	ADJ
cjfa-59254	12	9	performance	performance	NOUN
cjfa-59254	12	10	of	of	ADP
cjfa-59254	12	11	listed	list	VERB
cjfa-59254	12	12	oil	oil	NOUN
cjfa-59254	12	13	and	and	CCONJ
cjfa-59254	12	14	gas	gas	NOUN
cjfa-59254	12	15	companies	company	NOUN
cjfa-59254	12	16	in	in	ADP
cjfa-59254	12	17	nigeria	nigeria	PROPN
cjfa-59254	12	18	.	.	PUNCT
cjfa-59254	13	1	the	the	DET
cjfa-59254	13	2	specific	specific	ADJ
cjfa-59254	13	3	objectives	objective	NOUN
cjfa-59254	13	4	are	be	AUX
cjfa-59254	13	5	to	to	PART
cjfa-59254	13	6	:	:	PUNCT
cjfa-59254	13	7	(	(	PUNCT
cjfa-59254	13	8	i	i	NOUN
cjfa-59254	13	9	)	)	PUNCT
cjfa-59254	13	10	examine	examine	VERB
cjfa-59254	13	11	the	the	DET
cjfa-59254	13	12	influence	influence	NOUN
cjfa-59254	13	13	of	of	ADP
cjfa-59254	13	14	human	human	ADJ
cjfa-59254	13	15	capital	capital	NOUN
cjfa-59254	13	16	efficiency	efficiency	NOUN
cjfa-59254	13	17	(	(	PUNCT
cjfa-59254	13	18	hce	hce	PROPN
cjfa-59254	13	19	)	)	PUNCT
cjfa-59254	13	20	on	on	ADP
cjfa-59254	13	21	financial	financial	ADJ
cjfa-59254	13	22	performance	performance	NOUN
cjfa-59254	13	23	(	(	PUNCT
cjfa-59254	13	24	price	price	NOUN
cjfa-59254	13	25	earning	earning	NOUN
cjfa-59254	13	26	)	)	PUNCT
cjfa-59254	13	27	(	(	PUNCT
cjfa-59254	13	28	pe	pe	INTJ
cjfa-59254	13	29	)	)	PUNCT
cjfa-59254	13	30	among	among	ADP
cjfa-59254	13	31	oil	oil	NOUN
cjfa-59254	13	32	and	and	CCONJ
cjfa-59254	13	33	gas	gas	NOUN
cjfa-59254	13	34	companies	company	NOUN
cjfa-59254	13	35	in	in	ADP
cjfa-59254	13	36	nigeria	nigeria	PROPN
cjfa-59254	13	37	;	;	PUNCT
cjfa-59254	13	38	(	(	PUNCT
cjfa-59254	13	39	ii	ii	NOUN
cjfa-59254	13	40	)	)	PUNCT
cjfa-59254	13	41	evaluate	evaluate	VERB
cjfa-59254	13	42	the	the	DET
cjfa-59254	13	43	influence	influence	NOUN
cjfa-59254	13	44	of	of	ADP
cjfa-59254	13	45	structural	structural	ADJ
cjfa-59254	13	46	capital	capital	NOUN
cjfa-59254	13	47	efficiency	efficiency	NOUN
cjfa-59254	13	48	(	(	PUNCT
cjfa-59254	13	49	sce	sce	PROPN
cjfa-59254	13	50	)	)	PUNCT
cjfa-59254	13	51	on	on	ADP
cjfa-59254	13	52	price	price	NOUN
cjfa-59254	13	53	earning	earning	NOUN
cjfa-59254	13	54	(	(	PUNCT
cjfa-59254	13	55	pe	pe	INTJ
cjfa-59254	13	56	)	)	PUNCT
cjfa-59254	13	57	among	among	ADP
cjfa-59254	13	58	oil	oil	NOUN
cjfa-59254	13	59	and	and	CCONJ
cjfa-59254	13	60	gas	gas	NOUN
cjfa-59254	13	61	companies	company	NOUN
cjfa-59254	13	62	in	in	ADP
cjfa-59254	13	63	nigeria	nigeria	PROPN
cjfa-59254	13	64	;	;	PUNCT
cjfa-59254	13	65	and	and	CCONJ
cjfa-59254	13	66	(	(	PUNCT
cjfa-59254	13	67	iii	iii	X
cjfa-59254	13	68	)	)	PUNCT
cjfa-59254	13	69	assess	assess	VERB
cjfa-59254	13	70	the	the	DET
cjfa-59254	13	71	influence	influence	NOUN
cjfa-59254	13	72	of	of	ADP
cjfa-59254	13	73	capital	capital	NOUN
cjfa-59254	13	74	employed	employ	VERB
cjfa-59254	13	75	efficiency	efficiency	NOUN
cjfa-59254	13	76	(	(	PUNCT
cjfa-59254	13	77	cee	cee	NOUN
cjfa-59254	13	78	)	)	PUNCT
cjfa-59254	13	79	on	on	ADP
cjfa-59254	13	80	price	price	NOUN
cjfa-59254	13	81	earning	earning	NOUN
cjfa-59254	13	82	(	(	PUNCT
cjfa-59254	13	83	pe	pe	INTJ
cjfa-59254	13	84	)	)	PUNCT
cjfa-59254	13	85	among	among	ADP
cjfa-59254	13	86	oil	oil	NOUN
cjfa-59254	13	87	and	and	CCONJ
cjfa-59254	13	88	gas	gas	NOUN
cjfa-59254	13	89	companies	company	NOUN
cjfa-59254	13	90	in	in	ADP
cjfa-59254	13	91	nigeria	nigeria	PROPN
cjfa-59254	13	92	.	.	PUNCT
cjfa-59254	14	1	this	this	DET
cjfa-59254	14	2	study	study	NOUN
cjfa-59254	14	3	used	use	VERB
cjfa-59254	14	4	a	a	DET
cjfa-59254	14	5	longitudinal	longitudinal	ADJ
cjfa-59254	14	6	research	research	NOUN
cjfa-59254	14	7	design	design	NOUN
cjfa-59254	14	8	,	,	PUNCT
cjfa-59254	14	9	and	and	CCONJ
cjfa-59254	14	10	annual	annual	ADJ
cjfa-59254	14	11	reports	report	NOUN
cjfa-59254	14	12	of	of	ADP
cjfa-59254	14	13	sampled	sample	VERB
cjfa-59254	14	14	twelve	twelve	NUM
cjfa-59254	14	15	oil	oil	NOUN
cjfa-59254	14	16	and	and	CCONJ
cjfa-59254	14	17	gas	gas	NOUN
cjfa-59254	14	18	firms	firm	NOUN
cjfa-59254	14	19	for	for	ADP
cjfa-59254	14	20	five	five	NUM
cjfa-59254	14	21	years	year	NOUN
cjfa-59254	14	22	ramat	ramat	PROPN
cjfa-59254	14	23	titilayo	titilayo	PROPN
cjfa-59254	14	24	salman	salman	PROPN
cjfa-59254	14	25	,	,	PUNCT
cjfa-59254	14	26	aisha	aisha	PROPN
cjfa-59254	14	27	abdulsalam	abdulsalam	PROPN
cjfa-59254	14	28	-	-	PUNCT
cjfa-59254	14	29	gambari9696	gambari9696	PROPN
cjfa-59254	14	30	(	(	PUNCT
cjfa-59254	14	31	2018–2022	2018–2022	NUM
cjfa-59254	14	32	)	)	PUNCT
cjfa-59254	14	33	were	be	AUX
cjfa-59254	14	34	collected	collect	VERB
cjfa-59254	14	35	for	for	ADP
cjfa-59254	14	36	analysis	analysis	NOUN
cjfa-59254	14	37	.	.	PUNCT
cjfa-59254	15	1	a	a	DET
cjfa-59254	15	2	panel	panel	NOUN
cjfa-59254	15	3	regression	regression	NOUN
cjfa-59254	15	4	was	be	AUX
cjfa-59254	15	5	used	use	VERB
cjfa-59254	15	6	to	to	PART
cjfa-59254	15	7	analyze	analyze	VERB
cjfa-59254	15	8	the	the	DET
cjfa-59254	15	9	obtained	obtain	VERB
cjfa-59254	15	10	data	datum	NOUN
cjfa-59254	15	11	.	.	PUNCT
cjfa-59254	16	1	the	the	DET
cjfa-59254	16	2	result	result	NOUN
cjfa-59254	16	3	revealed	reveal	VERB
cjfa-59254	16	4	that	that	SCONJ
cjfa-59254	16	5	capital	capital	NOUN
cjfa-59254	16	6	employed	employ	VERB
cjfa-59254	16	7	efficiency	efficiency	NOUN
cjfa-59254	16	8	(	(	PUNCT
cjfa-59254	16	9	cee	cee	NOUN
cjfa-59254	16	10	)	)	PUNCT
cjfa-59254	16	11	has	have	VERB
cjfa-59254	16	12	a	a	DET
cjfa-59254	16	13	positive	positive	ADJ
cjfa-59254	16	14	and	and	CCONJ
cjfa-59254	16	15	significant	significant	ADJ
cjfa-59254	16	16	influence	influence	NOUN
cjfa-59254	16	17	on	on	ADP
cjfa-59254	16	18	financial	financial	ADJ
cjfa-59254	16	19	performance	performance	NOUN
cjfa-59254	16	20	of	of	ADP
cjfa-59254	16	21	listed	list	VERB
cjfa-59254	16	22	sampled	sample	VERB
cjfa-59254	16	23	oil	oil	NOUN
cjfa-59254	16	24	and	and	CCONJ
cjfa-59254	16	25	gas	gas	NOUN
cjfa-59254	16	26	companies	company	NOUN
cjfa-59254	16	27	in	in	ADP
cjfa-59254	16	28	nigeria	nigeria	PROPN
cjfa-59254	16	29	.	.	PUNCT
cjfa-59254	17	1	human	human	ADJ
cjfa-59254	17	2	capital	capital	NOUN
cjfa-59254	17	3	efficiency	efficiency	NOUN
cjfa-59254	17	4	(	(	PUNCT
cjfa-59254	17	5	hce	hce	PROPN
cjfa-59254	17	6	)	)	PUNCT
cjfa-59254	17	7	and	and	CCONJ
cjfa-59254	17	8	structural	structural	ADJ
cjfa-59254	17	9	capital	capital	NOUN
cjfa-59254	17	10	efficiency	efficiency	NOUN
cjfa-59254	17	11	(	(	PUNCT
cjfa-59254	17	12	sce	sce	PROPN
cjfa-59254	17	13	)	)	PUNCT
cjfa-59254	17	14	do	do	AUX
cjfa-59254	17	15	not	not	PART
cjfa-59254	17	16	have	have	VERB
cjfa-59254	17	17	any	any	DET
cjfa-59254	17	18	influence	influence	NOUN
cjfa-59254	17	19	on	on	ADP
cjfa-59254	17	20	financial	financial	ADJ
cjfa-59254	17	21	performance	performance	NOUN
cjfa-59254	17	22	of	of	ADP
cjfa-59254	17	23	the	the	DET
cjfa-59254	17	24	sampled	sample	VERB
cjfa-59254	17	25	listed	list	VERB
cjfa-59254	17	26	oil	oil	NOUN
cjfa-59254	17	27	and	and	CCONJ
cjfa-59254	17	28	gas	gas	NOUN
cjfa-59254	17	29	firms	firm	NOUN
cjfa-59254	17	30	.	.	PUNCT
cjfa-59254	18	1	the	the	DET
cjfa-59254	18	2	study	study	NOUN
cjfa-59254	18	3	concluded	conclude	VERB
cjfa-59254	18	4	that	that	SCONJ
cjfa-59254	18	5	intellectual	intellectual	ADJ
cjfa-59254	18	6	capital	capital	NOUN
cjfa-59254	18	7	and	and	CCONJ
cjfa-59254	18	8	financial	financial	ADJ
cjfa-59254	18	9	performance	performance	NOUN
cjfa-59254	18	10	of	of	ADP
cjfa-59254	18	11	oil	oil	NOUN
cjfa-59254	18	12	and	and	CCONJ
cjfa-59254	18	13	gas	gas	NOUN
cjfa-59254	18	14	firms	firm	NOUN
cjfa-59254	18	15	in	in	ADP
cjfa-59254	18	16	nigeria	nigeria	PROPN
cjfa-59254	18	17	are	be	AUX
cjfa-59254	18	18	interrelated	interrelated	ADJ
cjfa-59254	18	19	.	.	PUNCT
cjfa-59254	19	1	thereby	thereby	ADV
cjfa-59254	19	2	,	,	PUNCT
cjfa-59254	19	3	it	it	PRON
cjfa-59254	19	4	is	be	AUX
cjfa-59254	19	5	recommended	recommend	VERB
cjfa-59254	19	6	that	that	SCONJ
cjfa-59254	19	7	oil	oil	NOUN
cjfa-59254	19	8	and	and	CCONJ
cjfa-59254	19	9	gas	gas	NOUN
cjfa-59254	19	10	firms	firm	NOUN
cjfa-59254	19	11	should	should	AUX
cjfa-59254	19	12	invest	invest	VERB
cjfa-59254	19	13	more	more	ADV
cjfa-59254	19	14	in	in	ADP
cjfa-59254	19	15	physical	physical	ADJ
cjfa-59254	19	16	asset	asset	NOUN
cjfa-59254	19	17	(	(	PUNCT
cjfa-59254	19	18	cee	cee	PROPN
cjfa-59254	19	19	)	)	PUNCT
cjfa-59254	19	20	,	,	PUNCT
cjfa-59254	19	21	as	as	SCONJ
cjfa-59254	19	22	it	it	PRON
cjfa-59254	19	23	has	have	VERB
cjfa-59254	19	24	capacity	capacity	NOUN
cjfa-59254	19	25	in	in	ADP
cjfa-59254	19	26	enhancing	enhance	VERB
cjfa-59254	19	27	the	the	DET
cjfa-59254	19	28	financial	financial	ADJ
cjfa-59254	19	29	performances	performance	NOUN
cjfa-59254	19	30	of	of	ADP
cjfa-59254	19	31	the	the	DET
cjfa-59254	19	32	sampled	sample	VERB
cjfa-59254	19	33	firms	firm	NOUN
cjfa-59254	19	34	.	.	PUNCT
cjfa-59254	19	35	 	 	SPACE
cjfa-59254	20	1	introduction	introduction	NOUN
cjfa-59254	20	2	 	 	SPACE
cjfa-59254	20	3	introduction	introduction	NOUN
cjfa-59254	20	4	over	over	ADP
cjfa-59254	20	5	the	the	DET
cjfa-59254	20	6	years	year	NOUN
cjfa-59254	20	7	,	,	PUNCT
cjfa-59254	20	8	there	there	PRON
cjfa-59254	20	9	has	have	AUX
cjfa-59254	20	10	been	be	AUX
cjfa-59254	20	11	a	a	DET
cjfa-59254	20	12	gradual	gradual	ADJ
cjfa-59254	20	13	shift	shift	NOUN
cjfa-59254	20	14	in	in	ADP
cjfa-59254	20	15	the	the	DET
cjfa-59254	20	16	world	world	NOUN
cjfa-59254	20	17	of	of	ADP
cjfa-59254	20	18	the	the	DET
cjfa-59254	20	19	economy	economy	NOUN
cjfa-59254	20	20	and	and	CCONJ
cjfa-59254	20	21	in	in	ADP
cjfa-59254	20	22	the	the	DET
cjfa-59254	20	23	art	art	NOUN
cjfa-59254	20	24	of	of	ADP
cjfa-59254	20	25	doing	do	VERB
cjfa-59254	20	26	business	business	NOUN
cjfa-59254	20	27	by	by	ADP
cjfa-59254	20	28	many	many	ADJ
cjfa-59254	20	29	established	establish	VERB
cjfa-59254	20	30	firms	firm	NOUN
cjfa-59254	20	31	across	across	ADP
cjfa-59254	20	32	the	the	DET
cjfa-59254	20	33	universe	universe	NOUN
cjfa-59254	20	34	(	(	PUNCT
cjfa-59254	20	35	oyedokun	oyedokun	NOUN
cjfa-59254	20	36	&	&	CCONJ
cjfa-59254	20	37	saidu	saidu	ADJ
cjfa-59254	20	38	,	,	PUNCT
cjfa-59254	20	39	2018	2018	NUM
cjfa-59254	20	40	)	)	PUNCT
cjfa-59254	20	41	.	.	PUNCT
cjfa-59254	21	1	this	this	DET
cjfa-59254	21	2	paradigm	paradigm	NOUN
cjfa-59254	21	3	shift	shift	NOUN
cjfa-59254	21	4	was	be	AUX
cjfa-59254	21	5	influenced	influence	VERB
cjfa-59254	21	6	by	by	ADP
cjfa-59254	21	7	globalization	globalization	NOUN
cjfa-59254	21	8	and	and	CCONJ
cjfa-59254	21	9	the	the	DET
cjfa-59254	21	10	digital	digital	ADJ
cjfa-59254	21	11	economy	economy	NOUN
cjfa-59254	21	12	,	,	PUNCT
cjfa-59254	21	13	which	which	PRON
cjfa-59254	21	14	pave	pave	VERB
cjfa-59254	21	15	the	the	DET
cjfa-59254	21	16	way	way	NOUN
cjfa-59254	21	17	for	for	ADP
cjfa-59254	21	18	the	the	DET
cjfa-59254	21	19	idea	idea	NOUN
cjfa-59254	21	20	of	of	ADP
cjfa-59254	21	21	intellectual	intellectual	ADJ
cjfa-59254	21	22	capital	capital	NOUN
cjfa-59254	21	23	as	as	ADP
cjfa-59254	21	24	a	a	DET
cjfa-59254	21	25	tool	tool	NOUN
cjfa-59254	21	26	to	to	PART
cjfa-59254	21	27	measure	measure	VERB
cjfa-59254	21	28	a	a	DET
cjfa-59254	21	29	company	company	NOUN
cjfa-59254	21	30	’s	’s	PART
cjfa-59254	21	31	performance	performance	NOUN
cjfa-59254	21	32	(	(	PUNCT
cjfa-59254	21	33	anyanwu	anyanwu	PROPN
cjfa-59254	21	34	,	,	PUNCT
cjfa-59254	21	35	ezu	ezu	PROPN
cjfa-59254	21	36	,	,	PUNCT
cjfa-59254	21	37	osadu	osadu	ADJ
cjfa-59254	21	38	&	&	CCONJ
cjfa-59254	21	39	ananwude	ananwude	ADJ
cjfa-59254	21	40	,	,	PUNCT
cjfa-59254	21	41	2017	2017	NUM
cjfa-59254	21	42	)	)	PUNCT
cjfa-59254	21	43	.	.	PUNCT
cjfa-59254	22	1	emphasis	emphasis	NOUN
cjfa-59254	22	2	is	be	AUX
cjfa-59254	22	3	now	now	ADV
cjfa-59254	22	4	on	on	ADP
cjfa-59254	22	5	intellectual	intellectual	ADJ
cjfa-59254	22	6	capital	capital	NOUN
cjfa-59254	22	7	as	as	ADP
cjfa-59254	22	8	a	a	DET
cjfa-59254	22	9	potential	potential	ADJ
cjfa-59254	22	10	asset	asset	NOUN
cjfa-59254	22	11	in	in	ADP
cjfa-59254	22	12	helping	help	VERB
cjfa-59254	22	13	companies	company	NOUN
cjfa-59254	22	14	and	and	CCONJ
cjfa-59254	22	15	organizations	organization	NOUN
cjfa-59254	22	16	to	to	PART
cjfa-59254	22	17	strive	strive	VERB
cjfa-59254	22	18	well	well	ADV
cjfa-59254	22	19	in	in	ADP
cjfa-59254	22	20	a	a	DET
cjfa-59254	22	21	competitive	competitive	ADJ
cjfa-59254	22	22	business	business	NOUN
cjfa-59254	22	23	environment	environment	NOUN
cjfa-59254	22	24	(	(	PUNCT
cjfa-59254	22	25	salman	salman	PROPN
cjfa-59254	22	26	,	,	PUNCT
cjfa-59254	22	27	olaniyi	olaniyi	PROPN
cjfa-59254	22	28	,	,	PUNCT
cjfa-59254	22	29	kasum	kasum	PROPN
cjfa-59254	22	30	&	&	CCONJ
cjfa-59254	22	31	fagbemi	fagbemi	PROPN
cjfa-59254	22	32	,	,	PUNCT
cjfa-59254	22	33	2014	2014	NUM
cjfa-59254	22	34	)	)	PUNCT
cjfa-59254	22	35	.	.	PUNCT
cjfa-59254	23	1	it	it	PRON
cjfa-59254	23	2	has	have	AUX
cjfa-59254	23	3	been	be	AUX
cjfa-59254	23	4	observed	observe	VERB
cjfa-59254	23	5	that	that	SCONJ
cjfa-59254	23	6	corporate	corporate	ADJ
cjfa-59254	23	7	firms	firm	NOUN
cjfa-59254	23	8	are	be	AUX
cjfa-59254	23	9	neglecting	neglect	VERB
cjfa-59254	23	10	traditional	traditional	ADJ
cjfa-59254	23	11	old	old	ADJ
cjfa-59254	23	12	business	business	NOUN
cjfa-59254	23	13	methods	method	NOUN
cjfa-59254	23	14	;	;	PUNCT
cjfa-59254	23	15	they	they	PRON
cjfa-59254	23	16	are	be	AUX
cjfa-59254	23	17	rather	rather	ADV
cjfa-59254	23	18	looking	look	VERB
cjfa-59254	23	19	for	for	ADP
cjfa-59254	23	20	ways	way	NOUN
cjfa-59254	23	21	to	to	PART
cjfa-59254	23	22	enhance	enhance	VERB
cjfa-59254	23	23	knowledge	knowledge	NOUN
cjfa-59254	23	24	-	-	PUNCT
cjfa-59254	23	25	based	base	VERB
cjfa-59254	23	26	ideals	ideal	NOUN
cjfa-59254	23	27	as	as	ADP
cjfa-59254	23	28	a	a	DET
cjfa-59254	23	29	tool	tool	NOUN
cjfa-59254	23	30	for	for	ADP
cjfa-59254	23	31	increasing	increase	VERB
cjfa-59254	23	32	profitability	profitability	NOUN
cjfa-59254	23	33	,	,	PUNCT
cjfa-59254	23	34	which	which	PRON
cjfa-59254	23	35	is	be	AUX
cjfa-59254	23	36	always	always	ADV
cjfa-59254	23	37	reflected	reflect	VERB
cjfa-59254	23	38	in	in	ADP
cjfa-59254	23	39	the	the	DET
cjfa-59254	23	40	company	company	NOUN
cjfa-59254	23	41	’s	’s	PART
cjfa-59254	23	42	annual	annual	ADJ
cjfa-59254	23	43	financial	financial	ADJ
cjfa-59254	23	44	statements	statement	NOUN
cjfa-59254	23	45	(	(	PUNCT
cjfa-59254	23	46	ahmad	ahmad	PROPN
cjfa-59254	23	47	,	,	PUNCT
cjfa-59254	23	48	2011	2011	NUM
cjfa-59254	23	49	)	)	PUNCT
cjfa-59254	23	50	.	.	PUNCT
cjfa-59254	24	1	intangible	intangible	ADJ
cjfa-59254	24	2	assets	asset	NOUN
cjfa-59254	24	3	are	be	AUX
cjfa-59254	24	4	what	what	PRON
cjfa-59254	24	5	scholars	scholar	NOUN
cjfa-59254	24	6	refer	refer	VERB
cjfa-59254	24	7	to	to	ADP
cjfa-59254	24	8	as	as	ADP
cjfa-59254	24	9	intellectual	intellectual	ADJ
cjfa-59254	24	10	capital	capital	NOUN
cjfa-59254	24	11	or	or	CCONJ
cjfa-59254	24	12	knowledge	knowledge	NOUN
cjfa-59254	24	13	capital	capital	NOUN
cjfa-59254	24	14	of	of	ADP
cjfa-59254	24	15	firms	firm	NOUN
cjfa-59254	24	16	and	and	CCONJ
cjfa-59254	24	17	organizations	organization	NOUN
cjfa-59254	24	18	(	(	PUNCT
cjfa-59254	24	19	akben	akben	NOUN
cjfa-59254	24	20	-	-	PUNCT
cjfa-59254	24	21	selcuk	selcuk	NOUN
cjfa-59254	24	22	,	,	PUNCT
cjfa-59254	24	23	2016	2016	NUM
cjfa-59254	24	24	)	)	PUNCT
cjfa-59254	24	25	.	.	PUNCT
cjfa-59254	25	1	their	their	PRON
cjfa-59254	25	2	role	role	NOUN
cjfa-59254	25	3	in	in	ADP
cjfa-59254	25	4	improving	improve	VERB
cjfa-59254	25	5	success	success	NOUN
cjfa-59254	25	6	in	in	ADP
cjfa-59254	25	7	business	business	NOUN
cjfa-59254	25	8	had	have	AUX
cjfa-59254	25	9	been	be	AUX
cjfa-59254	25	10	analyzed	analyze	VERB
cjfa-59254	25	11	as	as	ADP
cjfa-59254	25	12	the	the	DET
cjfa-59254	25	13	core	core	NOUN
cjfa-59254	25	14	value	value	NOUN
cjfa-59254	25	15	-	-	PUNCT
cjfa-59254	25	16	added	add	VERB
cjfa-59254	25	17	potential	potential	NOUN
cjfa-59254	25	18	in	in	ADP
cjfa-59254	25	19	any	any	DET
cjfa-59254	25	20	company	company	NOUN
cjfa-59254	25	21	or	or	CCONJ
cjfa-59254	25	22	other	other	ADJ
cjfa-59254	25	23	organizations	organization	NOUN
cjfa-59254	25	24	(	(	PUNCT
cjfa-59254	25	25	shafi’u	shafi’u	NOUN
cjfa-59254	25	26	,	,	PUNCT
cjfa-59254	25	27	noraza	noraza	PROPN
cjfa-59254	25	28	&	&	CCONJ
cjfa-59254	25	29	saleh	saleh	PROPN
cjfa-59254	25	30	,	,	PUNCT
cjfa-59254	25	31	2017	2017	NUM
cjfa-59254	25	32	)	)	PUNCT
cjfa-59254	25	33	.	.	PUNCT
cjfa-59254	26	1	these	these	DET
cjfa-59254	26	2	invincible	invincible	ADJ
cjfa-59254	26	3	assets	asset	NOUN
cjfa-59254	26	4	are	be	AUX
cjfa-59254	26	5	useful	useful	ADJ
cjfa-59254	26	6	in	in	ADP
cjfa-59254	26	7	the	the	DET
cjfa-59254	26	8	company	company	NOUN
cjfa-59254	26	9	’s	’s	PART
cjfa-59254	26	10	brand	brand	NOUN
cjfa-59254	26	11	,	,	PUNCT
cjfa-59254	26	12	creating	create	VERB
cjfa-59254	26	13	a	a	DET
cjfa-59254	26	14	reputation	reputation	NOUN
cjfa-59254	26	15	,	,	PUNCT
cjfa-59254	26	16	skills	skill	NOUN
cjfa-59254	26	17	of	of	ADP
cjfa-59254	26	18	employees	employee	NOUN
cjfa-59254	26	19	,	,	PUNCT
cjfa-59254	26	20	quality	quality	NOUN
cjfa-59254	26	21	,	,	PUNCT
cjfa-59254	26	22	and	and	CCONJ
cjfa-59254	26	23	in	in	ADP
cjfa-59254	26	24	creating	create	VERB
cjfa-59254	26	25	good	good	ADJ
cjfa-59254	26	26	customer	customer	NOUN
cjfa-59254	26	27	relationships	relationship	NOUN
cjfa-59254	26	28	,	,	PUNCT
cjfa-59254	26	29	which	which	PRON
cjfa-59254	26	30	are	be	AUX
cjfa-59254	26	31	some	some	PRON
cjfa-59254	26	32	of	of	ADP
cjfa-59254	26	33	the	the	DET
cjfa-59254	26	34	qualities	quality	NOUN
cjfa-59254	26	35	that	that	PRON
cjfa-59254	26	36	help	help	VERB
cjfa-59254	26	37	firms	firm	NOUN
cjfa-59254	26	38	to	to	PART
cjfa-59254	26	39	survive	survive	VERB
cjfa-59254	26	40	in	in	ADP
cjfa-59254	26	41	the	the	DET
cjfa-59254	26	42	competitive	competitive	ADJ
cjfa-59254	26	43	market	market	NOUN
cjfa-59254	26	44	(	(	PUNCT
cjfa-59254	26	45	inyada	inyada	NOUN
cjfa-59254	26	46	,	,	PUNCT
cjfa-59254	26	47	2018	2018	NUM
cjfa-59254	26	48	)	)	PUNCT
cjfa-59254	26	49	.	.	PUNCT
cjfa-59254	27	1	studies	study	NOUN
cjfa-59254	27	2	in	in	ADP
cjfa-59254	27	3	nigeria	nigeria	PROPN
cjfa-59254	27	4	,	,	PUNCT
cjfa-59254	27	5	like	like	ADP
cjfa-59254	27	6	in	in	ADP
cjfa-59254	27	7	the	the	DET
cjfa-59254	27	8	rest	rest	NOUN
cjfa-59254	27	9	of	of	ADP
cjfa-59254	27	10	the	the	DET
cjfa-59254	27	11	world	world	NOUN
cjfa-59254	27	12	,	,	PUNCT
cjfa-59254	27	13	are	be	AUX
cjfa-59254	27	14	usually	usually	ADV
cjfa-59254	27	15	related	relate	VERB
cjfa-59254	27	16	to	to	ADP
cjfa-59254	27	17	intellectual	intellectual	ADJ
cjfa-59254	27	18	capital	capital	NOUN
cjfa-59254	27	19	,	,	PUNCT
cjfa-59254	27	20	while	while	SCONJ
cjfa-59254	27	21	a	a	DET
cjfa-59254	27	22	company	company	NOUN
cjfa-59254	27	23	’s	’s	PART
cjfa-59254	27	24	financial	financial	ADJ
cjfa-59254	27	25	performance	performance	NOUN
cjfa-59254	27	26	and	and	CCONJ
cjfa-59254	27	27	the	the	DET
cjfa-59254	27	28	oil	oil	NOUN
cjfa-59254	27	29	and	and	CCONJ
cjfa-59254	27	30	gas	gas	NOUN
cjfa-59254	27	31	sector	sector	NOUN
cjfa-59254	27	32	is	be	AUX
cjfa-59254	27	33	not	not	PART
cjfa-59254	27	34	left	leave	VERB
cjfa-59254	27	35	out	out	ADP
cjfa-59254	27	36	.	.	PUNCT
cjfa-59254	28	1	for	for	ADP
cjfa-59254	28	2	many	many	ADJ
cjfa-59254	28	3	decades	decade	NOUN
cjfa-59254	28	4	now	now	ADV
cjfa-59254	28	5	,	,	PUNCT
cjfa-59254	28	6	the	the	DET
cjfa-59254	28	7	nigerian	nigerian	ADJ
cjfa-59254	28	8	oil	oil	NOUN
cjfa-59254	28	9	and	and	CCONJ
cjfa-59254	28	10	gas	gas	NOUN
cjfa-59254	28	11	sector	sector	NOUN
cjfa-59254	28	12	has	have	AUX
cjfa-59254	28	13	been	be	AUX
cjfa-59254	28	14	the	the	DET
cjfa-59254	28	15	major	major	ADJ
cjfa-59254	28	16	source	source	NOUN
cjfa-59254	28	17	of	of	ADP
cjfa-59254	28	18	revenue	revenue	NOUN
cjfa-59254	28	19	for	for	ADP
cjfa-59254	28	20	the	the	DET
cjfa-59254	28	21	nigerian	nigerian	ADJ
cjfa-59254	28	22	government	government	NOUN
cjfa-59254	28	23	.	.	PUNCT
cjfa-59254	29	1	the	the	DET
cjfa-59254	29	2	government	government	NOUN
cjfa-59254	29	3	and	and	CCONJ
cjfa-59254	29	4	other	other	ADJ
cjfa-59254	29	5	corporate	corporate	ADJ
cjfa-59254	29	6	bodies	body	NOUN
cjfa-59254	29	7	had	have	AUX
cjfa-59254	29	8	invested	invest	VERB
cjfa-59254	29	9	heavily	heavily	ADV
cjfa-59254	29	10	in	in	ADP
cjfa-59254	29	11	this	this	DET
cjfa-59254	29	12	sector	sector	NOUN
cjfa-59254	29	13	,	,	PUNCT
cjfa-59254	29	14	which	which	PRON
cjfa-59254	29	15	is	be	AUX
cjfa-59254	29	16	the	the	DET
cjfa-59254	29	17	major	major	ADJ
cjfa-59254	29	18	driver	driver	NOUN
cjfa-59254	29	19	of	of	ADP
cjfa-59254	29	20	nigeria	nigeria	PROPN
cjfa-59254	29	21	’s	’s	PART
cjfa-59254	29	22	economy	economy	NOUN
cjfa-59254	29	23	(	(	PUNCT
cjfa-59254	29	24	kpolode	kpolode	NOUN
cjfa-59254	29	25	,	,	PUNCT
cjfa-59254	29	26	edoumiekumo	edoumiekumo	PROPN
cjfa-59254	29	27	&	&	CCONJ
cjfa-59254	29	28	alfred	alfred	PROPN
cjfa-59254	29	29	,	,	PUNCT
cjfa-59254	29	30	2020	2020	NUM
cjfa-59254	29	31	)	)	PUNCT
cjfa-59254	29	32	.	.	PUNCT
cjfa-59254	30	1	intellectual	intellectual	ADJ
cjfa-59254	30	2	capital	capital	NOUN
cjfa-59254	30	3	and	and	CCONJ
cjfa-59254	30	4	financial	financial	ADJ
cjfa-59254	30	5	performance	performance	NOUN
cjfa-59254	30	6	…	…	PUNCT
cjfa-59254	30	7	9797	9797	NUM
cjfa-59254	30	8	oil	oil	NOUN
cjfa-59254	30	9	revenue	revenue	NOUN
cjfa-59254	30	10	accounted	account	VERB
cjfa-59254	30	11	for	for	ADP
cjfa-59254	30	12	approximately	approximately	ADV
cjfa-59254	30	13	40	40	NUM
cjfa-59254	30	14	percent	percent	NOUN
cjfa-59254	30	15	of	of	ADP
cjfa-59254	30	16	the	the	DET
cjfa-59254	30	17	total	total	ADJ
cjfa-59254	30	18	gross	gross	ADJ
cjfa-59254	30	19	domestic	domestic	ADJ
cjfa-59254	30	20	product	product	NOUN
cjfa-59254	30	21	(	(	PUNCT
cjfa-59254	30	22	gdp	gdp	NOUN
cjfa-59254	30	23	)	)	PUNCT
cjfa-59254	30	24	.	.	PUNCT
cjfa-59254	31	1	to	to	PART
cjfa-59254	31	2	remain	remain	VERB
cjfa-59254	31	3	at	at	ADP
cjfa-59254	31	4	the	the	DET
cjfa-59254	31	5	forefront	forefront	NOUN
cjfa-59254	31	6	of	of	ADP
cjfa-59254	31	7	nigeria	nigeria	PROPN
cjfa-59254	31	8	’s	’s	PART
cjfa-59254	31	9	economy	economy	NOUN
cjfa-59254	31	10	,	,	PUNCT
cjfa-59254	31	11	oil	oil	NOUN
cjfa-59254	31	12	and	and	CCONJ
cjfa-59254	31	13	gas	gas	NOUN
cjfa-59254	31	14	firms	firm	NOUN
cjfa-59254	31	15	are	be	AUX
cjfa-59254	31	16	investing	invest	VERB
cjfa-59254	31	17	in	in	ADP
cjfa-59254	31	18	human	human	ADJ
cjfa-59254	31	19	resources	resource	NOUN
cjfa-59254	31	20	and	and	CCONJ
cjfa-59254	31	21	management	management	NOUN
cjfa-59254	31	22	of	of	ADP
cjfa-59254	31	23	other	other	ADJ
cjfa-59254	31	24	intellectual	intellectual	ADJ
cjfa-59254	31	25	capital	capital	NOUN
cjfa-59254	31	26	assets	asset	NOUN
cjfa-59254	31	27	(	(	PUNCT
cjfa-59254	31	28	oyedokun	oyedokun	NOUN
cjfa-59254	31	29	&	&	CCONJ
cjfa-59254	31	30	saidu	saidu	ADJ
cjfa-59254	31	31	,	,	PUNCT
cjfa-59254	31	32	2018	2018	NUM
cjfa-59254	31	33	)	)	PUNCT
cjfa-59254	31	34	.	.	PUNCT
cjfa-59254	32	1	although	although	SCONJ
cjfa-59254	32	2	many	many	ADJ
cjfa-59254	32	3	companies	company	NOUN
cjfa-59254	32	4	are	be	AUX
cjfa-59254	32	5	investing	invest	VERB
cjfa-59254	32	6	in	in	ADP
cjfa-59254	32	7	employee	employee	NOUN
cjfa-59254	32	8	capacity	capacity	NOUN
cjfa-59254	32	9	development	development	NOUN
cjfa-59254	32	10	(	(	PUNCT
cjfa-59254	32	11	through	through	ADP
cjfa-59254	32	12	training	training	NOUN
cjfa-59254	32	13	)	)	PUNCT
cjfa-59254	32	14	,	,	PUNCT
cjfa-59254	32	15	research	research	NOUN
cjfa-59254	32	16	on	on	ADP
cjfa-59254	32	17	product	product	NOUN
cjfa-59254	32	18	development	development	NOUN
cjfa-59254	32	19	,	,	PUNCT
cjfa-59254	32	20	customers	customer	NOUN
cjfa-59254	32	21	/	/	SYM
cjfa-59254	32	22	clients	client	NOUN
cjfa-59254	32	23	relations	relation	NOUN
cjfa-59254	32	24	,	,	PUNCT
cjfa-59254	32	25	computer	computer	NOUN
cjfa-59254	32	26	and	and	CCONJ
cjfa-59254	32	27	routine	routine	ADJ
cjfa-59254	32	28	/	/	SYM
cjfa-59254	32	29	operation	operation	NOUN
cjfa-59254	32	30	system	system	NOUN
cjfa-59254	32	31	;	;	PUNCT
cjfa-59254	32	32	nonetheless	nonetheless	ADV
cjfa-59254	32	33	,	,	PUNCT
cjfa-59254	32	34	intellectual	intellectual	ADJ
cjfa-59254	32	35	capital	capital	NOUN
cjfa-59254	32	36	assets	asset	NOUN
cjfa-59254	32	37	have	have	AUX
cjfa-59254	32	38	not	not	PART
cjfa-59254	32	39	been	be	AUX
cjfa-59254	32	40	widely	widely	ADV
cjfa-59254	32	41	recognized	recognize	VERB
cjfa-59254	32	42	as	as	ADP
cjfa-59254	32	43	one	one	NUM
cjfa-59254	32	44	of	of	ADP
cjfa-59254	32	45	the	the	DET
cjfa-59254	32	46	key	key	ADJ
cjfa-59254	32	47	factors	factor	NOUN
cjfa-59254	32	48	of	of	ADP
cjfa-59254	32	49	functional	functional	ADJ
cjfa-59254	32	50	performance	performance	NOUN
cjfa-59254	32	51	(	(	PUNCT
cjfa-59254	32	52	oyedokun	oyedokun	NOUN
cjfa-59254	32	53	&	&	CCONJ
cjfa-59254	32	54	saidu	saidu	ADJ
cjfa-59254	32	55	,	,	PUNCT
cjfa-59254	32	56	2018	2018	NUM
cjfa-59254	32	57	)	)	PUNCT
cjfa-59254	32	58	.	.	PUNCT
cjfa-59254	33	1	this	this	PRON
cjfa-59254	33	2	is	be	AUX
cjfa-59254	33	3	because	because	SCONJ
cjfa-59254	33	4	intellectual	intellectual	ADJ
cjfa-59254	33	5	capital	capital	NOUN
cjfa-59254	33	6	is	be	AUX
cjfa-59254	33	7	difficult	difficult	ADJ
cjfa-59254	33	8	to	to	PART
cjfa-59254	33	9	measure	measure	VERB
cjfa-59254	33	10	due	due	ADP
cjfa-59254	33	11	to	to	ADP
cjfa-59254	33	12	the	the	DET
cjfa-59254	33	13	fact	fact	NOUN
cjfa-59254	33	14	that	that	SCONJ
cjfa-59254	33	15	there	there	PRON
cjfa-59254	33	16	is	be	VERB
cjfa-59254	33	17	no	no	DET
cjfa-59254	33	18	consensus	consensus	NOUN
cjfa-59254	33	19	on	on	ADP
cjfa-59254	33	20	its	its	PRON
cjfa-59254	33	21	measurement	measurement	NOUN
cjfa-59254	33	22	and	and	CCONJ
cjfa-59254	33	23	acceptable	acceptable	ADJ
cjfa-59254	33	24	accounting	accounting	NOUN
cjfa-59254	33	25	framework	framework	NOUN
cjfa-59254	33	26	in	in	ADP
cjfa-59254	33	27	the	the	DET
cjfa-59254	33	28	world	world	NOUN
cjfa-59254	33	29	(	(	PUNCT
cjfa-59254	33	30	salman	salman	PROPN
cjfa-59254	33	31	,	,	PUNCT
cjfa-59254	33	32	2022	2022	NUM
cjfa-59254	33	33	)	)	PUNCT
cjfa-59254	33	34	.	.	PUNCT
cjfa-59254	34	1	hence	hence	ADV
cjfa-59254	34	2	,	,	PUNCT
cjfa-59254	34	3	the	the	DET
cjfa-59254	34	4	need	need	NOUN
cjfa-59254	34	5	to	to	PART
cjfa-59254	34	6	examine	examine	VERB
cjfa-59254	34	7	intellectual	intellectual	ADJ
cjfa-59254	34	8	capital	capital	NOUN
cjfa-59254	34	9	influence	influence	NOUN
cjfa-59254	34	10	on	on	ADP
cjfa-59254	34	11	financial	financial	ADJ
cjfa-59254	34	12	performance	performance	NOUN
cjfa-59254	34	13	of	of	ADP
cjfa-59254	34	14	nigerian	nigerian	ADJ
cjfa-59254	34	15	listed	list	VERB
cjfa-59254	34	16	oil	oil	NOUN
cjfa-59254	34	17	and	and	CCONJ
cjfa-59254	34	18	gas	gas	NOUN
cjfa-59254	34	19	firms	firm	NOUN
cjfa-59254	34	20	.	.	PUNCT
cjfa-59254	35	1	thus	thus	ADV
cjfa-59254	35	2	,	,	PUNCT
cjfa-59254	35	3	the	the	DET
cjfa-59254	35	4	following	follow	VERB
cjfa-59254	35	5	are	be	AUX
cjfa-59254	35	6	the	the	DET
cjfa-59254	35	7	specific	specific	ADJ
cjfa-59254	35	8	objectives	objective	NOUN
cjfa-59254	35	9	,	,	PUNCT
cjfa-59254	35	10	which	which	PRON
cjfa-59254	35	11	are	be	AUX
cjfa-59254	35	12	to	to	ADP
cjfa-59254	35	13	:	:	PUNCT
cjfa-59254	35	14	■	■	VERB
cjfa-59254	35	15	examine	examine	VERB
cjfa-59254	35	16	the	the	DET
cjfa-59254	35	17	influence	influence	NOUN
cjfa-59254	35	18	of	of	ADP
cjfa-59254	35	19	human	human	ADJ
cjfa-59254	35	20	capital	capital	NOUN
cjfa-59254	35	21	efficiency	efficiency	NOUN
cjfa-59254	35	22	(	(	PUNCT
cjfa-59254	35	23	hce	hce	PROPN
cjfa-59254	35	24	)	)	PUNCT
cjfa-59254	35	25	on	on	ADP
cjfa-59254	35	26	financial	financial	ADJ
cjfa-59254	35	27	performance	performance	NOUN
cjfa-59254	35	28	(	(	PUNCT
cjfa-59254	35	29	price	price	NOUN
cjfa-59254	35	30	earning	earning	NOUN
cjfa-59254	35	31	)	)	PUNCT
cjfa-59254	35	32	(	(	PUNCT
cjfa-59254	35	33	pe	pe	INTJ
cjfa-59254	35	34	)	)	PUNCT
cjfa-59254	35	35	among	among	ADP
cjfa-59254	35	36	oil	oil	NOUN
cjfa-59254	35	37	and	and	CCONJ
cjfa-59254	35	38	gas	gas	NOUN
cjfa-59254	35	39	companies	company	NOUN
cjfa-59254	35	40	in	in	ADP
cjfa-59254	35	41	nigeria	nigeria	PROPN
cjfa-59254	35	42	;	;	PUNCT
cjfa-59254	35	43	■	■	PUNCT
cjfa-59254	35	44	evaluate	evaluate	VERB
cjfa-59254	35	45	the	the	DET
cjfa-59254	35	46	influence	influence	NOUN
cjfa-59254	35	47	of	of	ADP
cjfa-59254	35	48	structural	structural	ADJ
cjfa-59254	35	49	capital	capital	NOUN
cjfa-59254	35	50	efficiency	efficiency	NOUN
cjfa-59254	35	51	(	(	PUNCT
cjfa-59254	35	52	sce	sce	PROPN
cjfa-59254	35	53	)	)	PUNCT
cjfa-59254	35	54	on	on	ADP
cjfa-59254	35	55	price	price	NOUN
cjfa-59254	35	56	earning	earning	NOUN
cjfa-59254	35	57	(	(	PUNCT
cjfa-59254	35	58	pe	pe	INTJ
cjfa-59254	35	59	)	)	PUNCT
cjfa-59254	35	60	among	among	ADP
cjfa-59254	35	61	oil	oil	NOUN
cjfa-59254	35	62	and	and	CCONJ
cjfa-59254	35	63	gas	gas	NOUN
cjfa-59254	35	64	companies	company	NOUN
cjfa-59254	35	65	in	in	ADP
cjfa-59254	35	66	nigeria	nigeria	PROPN
cjfa-59254	35	67	;	;	PUNCT
cjfa-59254	35	68	■	■	PUNCT
cjfa-59254	35	69	assess	assess	VERB
cjfa-59254	35	70	the	the	DET
cjfa-59254	35	71	influence	influence	NOUN
cjfa-59254	35	72	of	of	ADP
cjfa-59254	35	73	capital	capital	NOUN
cjfa-59254	35	74	employed	employ	VERB
cjfa-59254	35	75	efficiency	efficiency	NOUN
cjfa-59254	35	76	(	(	PUNCT
cjfa-59254	35	77	cee	cee	NOUN
cjfa-59254	35	78	)	)	PUNCT
cjfa-59254	35	79	on	on	ADP
cjfa-59254	35	80	price	price	NOUN
cjfa-59254	35	81	earning	earning	NOUN
cjfa-59254	35	82	(	(	PUNCT
cjfa-59254	35	83	pe	pe	INTJ
cjfa-59254	35	84	)	)	PUNCT
cjfa-59254	35	85	among	among	ADP
cjfa-59254	35	86	oil	oil	NOUN
cjfa-59254	35	87	and	and	CCONJ
cjfa-59254	35	88	gas	gas	NOUN
cjfa-59254	35	89	companies	company	NOUN
cjfa-59254	35	90	in	in	ADP
cjfa-59254	35	91	nigeria	nigeria	PROPN
cjfa-59254	35	92	.	.	PUNCT
cjfa-59254	36	1	the	the	DET
cjfa-59254	36	2	other	other	ADJ
cjfa-59254	36	3	parts	part	NOUN
cjfa-59254	36	4	that	that	PRON
cjfa-59254	36	5	make	make	VERB
cjfa-59254	36	6	up	up	ADP
cjfa-59254	36	7	this	this	DET
cjfa-59254	36	8	study	study	NOUN
cjfa-59254	36	9	are	be	AUX
cjfa-59254	36	10	:	:	PUNCT
cjfa-59254	36	11	review	review	NOUN
cjfa-59254	36	12	of	of	ADP
cjfa-59254	36	13	related	related	ADJ
cjfa-59254	36	14	literature	literature	NOUN
cjfa-59254	36	15	on	on	ADP
cjfa-59254	36	16	the	the	DET
cjfa-59254	36	17	concept	concept	NOUN
cjfa-59254	36	18	,	,	PUNCT
cjfa-59254	36	19	methodology	methodology	NOUN
cjfa-59254	36	20	,	,	PUNCT
cjfa-59254	36	21	data	datum	NOUN
cjfa-59254	36	22	analysis	analysis	NOUN
cjfa-59254	36	23	,	,	PUNCT
cjfa-59254	36	24	conclusion	conclusion	NOUN
cjfa-59254	36	25	,	,	PUNCT
cjfa-59254	36	26	and	and	CCONJ
cjfa-59254	36	27	recommendations	recommendation	NOUN
cjfa-59254	36	28	.	.	PUNCT
cjfa-59254	37	1	intellectual	intellectual	ADJ
cjfa-59254	37	2	capitalintellectual	capitalintellectual	ADJ
cjfa-59254	37	3	capital	capital	NOUN
cjfa-59254	37	4	some	some	DET
cjfa-59254	37	5	scholars	scholar	NOUN
cjfa-59254	37	6	argue	argue	VERB
cjfa-59254	37	7	that	that	SCONJ
cjfa-59254	37	8	intellectual	intellectual	ADJ
cjfa-59254	37	9	capital	capital	NOUN
cjfa-59254	37	10	does	do	AUX
cjfa-59254	37	11	not	not	PART
cjfa-59254	37	12	have	have	VERB
cjfa-59254	37	13	a	a	DET
cjfa-59254	37	14	specific	specific	ADJ
cjfa-59254	37	15	definition	definition	NOUN
cjfa-59254	37	16	(	(	PUNCT
cjfa-59254	37	17	duho	duho	PROPN
cjfa-59254	37	18	&	&	CCONJ
cjfa-59254	37	19	agomor	agomor	PROPN
cjfa-59254	37	20	,	,	PUNCT
cjfa-59254	37	21	2021	2021	NUM
cjfa-59254	37	22	;	;	PUNCT
cjfa-59254	37	23	salman	salman	PROPN
cjfa-59254	37	24	&	&	CCONJ
cjfa-59254	37	25	abogun	abogun	PROPN
cjfa-59254	37	26	,	,	PUNCT
cjfa-59254	37	27	2023	2023	NUM
cjfa-59254	37	28	)	)	PUNCT
cjfa-59254	37	29	.	.	PUNCT
cjfa-59254	38	1	in	in	ADP
cjfa-59254	38	2	2006	2006	NUM
cjfa-59254	38	3	,	,	PUNCT
cjfa-59254	38	4	the	the	DET
cjfa-59254	38	5	european	european	PROPN
cjfa-59254	38	6	commission	commission	PROPN
cjfa-59254	38	7	defined	define	VERB
cjfa-59254	38	8	intellectual	intellectual	ADJ
cjfa-59254	38	9	capital	capital	NOUN
cjfa-59254	38	10	as	as	ADP
cjfa-59254	38	11	a	a	DET
cjfa-59254	38	12	relationship	relationship	NOUN
cjfa-59254	38	13	between	between	ADP
cjfa-59254	38	14	human	human	ADJ
cjfa-59254	38	15	and	and	CCONJ
cjfa-59254	38	16	organizational	organizational	ADJ
cjfa-59254	38	17	resources	resource	NOUN
cjfa-59254	38	18	.	.	PUNCT
cjfa-59254	39	1	the	the	DET
cjfa-59254	39	2	definitions	definition	NOUN
cjfa-59254	39	3	revolve	revolve	VERB
cjfa-59254	39	4	around	around	ADP
cjfa-59254	39	5	employee	employee	NOUN
cjfa-59254	39	6	’s	’s	PART
cjfa-59254	39	7	knowledge	knowledge	NOUN
cjfa-59254	39	8	,	,	PUNCT
cjfa-59254	39	9	experiences	experience	NOUN
cjfa-59254	39	10	,	,	PUNCT
cjfa-59254	39	11	skills	skill	NOUN
cjfa-59254	39	12	,	,	PUNCT
cjfa-59254	39	13	and	and	CCONJ
cjfa-59254	39	14	their	their	PRON
cjfa-59254	39	15	abilities	ability	NOUN
cjfa-59254	39	16	to	to	PART
cjfa-59254	39	17	bring	bring	VERB
cjfa-59254	39	18	developmental	developmental	ADJ
cjfa-59254	39	19	activities	activity	NOUN
cjfa-59254	39	20	following	follow	VERB
cjfa-59254	39	21	organizational	organizational	ADJ
cjfa-59254	39	22	procedures	procedure	NOUN
cjfa-59254	39	23	and	and	CCONJ
cjfa-59254	39	24	system	system	NOUN
cjfa-59254	39	25	of	of	ADP
cjfa-59254	39	26	operations	operation	NOUN
cjfa-59254	39	27	and	and	CCONJ
cjfa-59254	39	28	all	all	DET
cjfa-59254	39	29	other	other	ADJ
cjfa-59254	39	30	resources	resource	NOUN
cjfa-59254	39	31	that	that	PRON
cjfa-59254	39	32	are	be	AUX
cjfa-59254	39	33	connected	connect	VERB
cjfa-59254	39	34	to	to	ADP
cjfa-59254	39	35	the	the	DET
cjfa-59254	39	36	organization	organization	NOUN
cjfa-59254	39	37	’s	’s	PART
cjfa-59254	39	38	external	external	ADJ
cjfa-59254	39	39	environment	environment	NOUN
cjfa-59254	39	40	(	(	PUNCT
cjfa-59254	39	41	duho	duho	PROPN
cjfa-59254	39	42	&	&	CCONJ
cjfa-59254	39	43	agomor	agomor	PROPN
cjfa-59254	39	44	,	,	PUNCT
cjfa-59254	39	45	2021	2021	NUM
cjfa-59254	39	46	)	)	PUNCT
cjfa-59254	39	47	.	.	PUNCT
cjfa-59254	40	1	many	many	ADJ
cjfa-59254	40	2	authors	author	NOUN
cjfa-59254	40	3	still	still	ADV
cjfa-59254	40	4	believe	believe	VERB
cjfa-59254	40	5	that	that	SCONJ
cjfa-59254	40	6	no	no	DET
cjfa-59254	40	7	single	single	ADJ
cjfa-59254	40	8	definition	definition	NOUN
cjfa-59254	40	9	can	can	AUX
cjfa-59254	40	10	describe	describe	VERB
cjfa-59254	40	11	all	all	DET
cjfa-59254	40	12	the	the	DET
cjfa-59254	40	13	qualities	quality	NOUN
cjfa-59254	40	14	of	of	ADP
cjfa-59254	40	15	intellectual	intellectual	ADJ
cjfa-59254	40	16	capital	capital	NOUN
cjfa-59254	40	17	(	(	PUNCT
cjfa-59254	40	18	agbi	agbi	PROPN
cjfa-59254	40	19	,	,	PUNCT
cjfa-59254	40	20	popoola	popoola	PROPN
cjfa-59254	40	21	&	&	CCONJ
cjfa-59254	40	22	edem	edem	PROPN
cjfa-59254	40	23	,	,	PUNCT
cjfa-59254	40	24	2020	2020	NUM
cjfa-59254	40	25	)	)	PUNCT
cjfa-59254	40	26	.	.	PUNCT
cjfa-59254	41	1	however	however	ADV
cjfa-59254	41	2	,	,	PUNCT
cjfa-59254	41	3	stewart	stewart	PROPN
cjfa-59254	41	4	(	(	PUNCT
cjfa-59254	41	5	1997	1997	NUM
cjfa-59254	41	6	)	)	PUNCT
cjfa-59254	41	7	describes	describe	VERB
cjfa-59254	41	8	intellectual	intellectual	ADJ
cjfa-59254	41	9	capital	capital	NOUN
cjfa-59254	41	10	as	as	ADP
cjfa-59254	41	11	the	the	DET
cjfa-59254	41	12	total	total	ADJ
cjfa-59254	41	13	sum	sum	NOUN
cjfa-59254	41	14	of	of	ADP
cjfa-59254	41	15	human	human	ADJ
cjfa-59254	41	16	capital	capital	NOUN
cjfa-59254	41	17	(	(	PUNCT
cjfa-59254	41	18	talent	talent	NOUN
cjfa-59254	41	19	)	)	PUNCT
cjfa-59254	41	20	,	,	PUNCT
cjfa-59254	41	21	ramat	ramat	PROPN
cjfa-59254	41	22	titilayo	titilayo	PROPN
cjfa-59254	41	23	salman	salman	PROPN
cjfa-59254	41	24	,	,	PUNCT
cjfa-59254	41	25	aisha	aisha	PROPN
cjfa-59254	41	26	abdulsalam	abdulsalam	PROPN
cjfa-59254	41	27	-	-	PUNCT
cjfa-59254	41	28	gambari9898	gambari9898	PROPN
cjfa-59254	41	29	structural	structural	ADJ
cjfa-59254	41	30	capital	capital	NOUN
cjfa-59254	41	31	(	(	PUNCT
cjfa-59254	41	32	software	software	NOUN
cjfa-59254	41	33	,	,	PUNCT
cjfa-59254	41	34	methodologies	methodology	NOUN
cjfa-59254	41	35	,	,	PUNCT
cjfa-59254	41	36	intellectual	intellectual	ADJ
cjfa-59254	41	37	property	property	NOUN
cjfa-59254	41	38	,	,	PUNCT
cjfa-59254	41	39	documents	document	NOUN
cjfa-59254	41	40	,	,	PUNCT
cjfa-59254	41	41	routines	routine	NOUN
cjfa-59254	41	42	,	,	PUNCT
cjfa-59254	41	43	and	and	CCONJ
cjfa-59254	41	44	other	other	ADJ
cjfa-59254	41	45	knowledge	knowledge	NOUN
cjfa-59254	41	46	attributes	attribute	NOUN
cjfa-59254	41	47	)	)	PUNCT
cjfa-59254	41	48	,	,	PUNCT
cjfa-59254	41	49	and	and	CCONJ
cjfa-59254	41	50	customer	customer	NOUN
cjfa-59254	41	51	capital	capital	NOUN
cjfa-59254	41	52	(	(	PUNCT
cjfa-59254	41	53	external	external	ADJ
cjfa-59254	41	54	relationships	relationship	NOUN
cjfa-59254	41	55	)	)	PUNCT
cjfa-59254	41	56	.	.	PUNCT
cjfa-59254	42	1	it	it	PRON
cjfa-59254	42	2	was	be	AUX
cjfa-59254	42	3	the	the	DET
cjfa-59254	42	4	chartered	chartered	PROPN
cjfa-59254	42	5	institute	institute	PROPN
cjfa-59254	42	6	of	of	ADP
cjfa-59254	42	7	management	management	NOUN
cjfa-59254	42	8	accountants	accountant	NOUN
cjfa-59254	42	9	in	in	ADP
cjfa-59254	42	10	2001	2001	NUM
cjfa-59254	42	11	that	that	PRON
cjfa-59254	42	12	gave	give	VERB
cjfa-59254	42	13	a	a	DET
cjfa-59254	42	14	comprehensive	comprehensive	ADJ
cjfa-59254	42	15	definition	definition	NOUN
cjfa-59254	42	16	of	of	ADP
cjfa-59254	42	17	intellectual	intellectual	ADJ
cjfa-59254	42	18	capital	capital	NOUN
cjfa-59254	42	19	as	as	ADP
cjfa-59254	42	20	the	the	DET
cjfa-59254	42	21	possession	possession	NOUN
cjfa-59254	42	22	of	of	ADP
cjfa-59254	42	23	experience	experience	NOUN
cjfa-59254	42	24	and	and	CCONJ
cjfa-59254	42	25	knowledge	knowledge	NOUN
cjfa-59254	42	26	,	,	PUNCT
cjfa-59254	42	27	good	good	ADJ
cjfa-59254	42	28	relationship	relationship	NOUN
cjfa-59254	42	29	,	,	PUNCT
cjfa-59254	42	30	professional	professional	ADJ
cjfa-59254	42	31	skill	skill	NOUN
cjfa-59254	42	32	,	,	PUNCT
cjfa-59254	42	33	and	and	CCONJ
cjfa-59254	42	34	capacities	capacity	NOUN
cjfa-59254	42	35	,	,	PUNCT
cjfa-59254	42	36	which	which	PRON
cjfa-59254	42	37	,	,	PUNCT
cjfa-59254	42	38	when	when	SCONJ
cjfa-59254	42	39	utilized	utilize	VERB
cjfa-59254	42	40	,	,	PUNCT
cjfa-59254	42	41	will	will	AUX
cjfa-59254	42	42	turn	turn	VERB
cjfa-59254	42	43	into	into	ADP
cjfa-59254	42	44	a	a	DET
cjfa-59254	42	45	competitive	competitive	ADJ
cjfa-59254	42	46	advantage	advantage	NOUN
cjfa-59254	42	47	for	for	ADP
cjfa-59254	42	48	the	the	DET
cjfa-59254	42	49	company	company	NOUN
cjfa-59254	42	50	.	.	PUNCT
cjfa-59254	43	1	so	so	ADV
cjfa-59254	43	2	far	far	ADV
cjfa-59254	43	3	,	,	PUNCT
cjfa-59254	43	4	different	different	ADJ
cjfa-59254	43	5	researchers	researcher	NOUN
cjfa-59254	43	6	designed	design	VERB
cjfa-59254	43	7	different	different	ADJ
cjfa-59254	43	8	models	model	NOUN
cjfa-59254	43	9	used	use	VERB
cjfa-59254	43	10	in	in	ADP
cjfa-59254	43	11	classifying	classify	VERB
cjfa-59254	43	12	intellectual	intellectual	ADJ
cjfa-59254	43	13	capital	capital	NOUN
cjfa-59254	43	14	,	,	PUNCT
cjfa-59254	43	15	and	and	CCONJ
cjfa-59254	43	16	one	one	NUM
cjfa-59254	43	17	of	of	ADP
cjfa-59254	43	18	such	such	ADJ
cjfa-59254	43	19	models	model	NOUN
cjfa-59254	43	20	is	be	AUX
cjfa-59254	43	21	the	the	DET
cjfa-59254	43	22	pulic	pulic	PROPN
cjfa-59254	43	23	1998	1998	NUM
cjfa-59254	43	24	model	model	NOUN
cjfa-59254	43	25	called	call	VERB
cjfa-59254	43	26	value	value	NOUN
cjfa-59254	43	27	-	-	PUNCT
cjfa-59254	43	28	added	add	VERB
cjfa-59254	43	29	intellectual	intellectual	ADJ
cjfa-59254	43	30	coefficient	coefficient	NOUN
cjfa-59254	43	31	(	(	PUNCT
cjfa-59254	43	32	vaic	vaic	ADJ
cjfa-59254	43	33	)	)	PUNCT
cjfa-59254	43	34	model	model	NOUN
cjfa-59254	43	35	.	.	PUNCT
cjfa-59254	44	1	this	this	DET
cjfa-59254	44	2	model	model	NOUN
cjfa-59254	44	3	classified	classify	VERB
cjfa-59254	44	4	intellectual	intellectual	ADJ
cjfa-59254	44	5	capital	capital	NOUN
cjfa-59254	44	6	in	in	ADP
cjfa-59254	44	7	three	three	NUM
cjfa-59254	44	8	components	component	NOUN
cjfa-59254	44	9	,	,	PUNCT
cjfa-59254	44	10	namely	namely	ADV
cjfa-59254	44	11	:	:	PUNCT
cjfa-59254	44	12	capital	capital	NOUN
cjfa-59254	44	13	employed	employ	VERB
cjfa-59254	44	14	efficiency	efficiency	NOUN
cjfa-59254	44	15	(	(	PUNCT
cjfa-59254	44	16	cee	cee	PROPN
cjfa-59254	44	17	)	)	PUNCT
cjfa-59254	44	18	;	;	PUNCT
cjfa-59254	44	19	human	human	ADJ
cjfa-59254	44	20	capital	capital	NOUN
cjfa-59254	44	21	efficiency	efficiency	NOUN
cjfa-59254	44	22	(	(	PUNCT
cjfa-59254	44	23	hce	hce	PROPN
cjfa-59254	44	24	)	)	PUNCT
cjfa-59254	44	25	;	;	PUNCT
cjfa-59254	44	26	and	and	CCONJ
cjfa-59254	44	27	structural	structural	ADJ
cjfa-59254	44	28	capital	capital	NOUN
cjfa-59254	44	29	efficiency	efficiency	NOUN
cjfa-59254	44	30	(	(	PUNCT
cjfa-59254	44	31	sce	sce	PROPN
cjfa-59254	44	32	)	)	PUNCT
cjfa-59254	44	33	.	.	PUNCT
cjfa-59254	45	1	this	this	DET
cjfa-59254	45	2	model	model	NOUN
cjfa-59254	45	3	is	be	AUX
cjfa-59254	45	4	used	use	VERB
cjfa-59254	45	5	to	to	PART
cjfa-59254	45	6	assess	assess	VERB
cjfa-59254	45	7	intellectual	intellectual	ADJ
cjfa-59254	45	8	capital	capital	NOUN
cjfa-59254	45	9	efficiency	efficiency	NOUN
cjfa-59254	45	10	of	of	ADP
cjfa-59254	45	11	an	an	DET
cjfa-59254	45	12	organization	organization	NOUN
cjfa-59254	45	13	in	in	ADP
cjfa-59254	45	14	relation	relation	NOUN
cjfa-59254	45	15	to	to	PART
cjfa-59254	45	16	value	value	VERB
cjfa-59254	45	17	creation	creation	NOUN
cjfa-59254	45	18	(	(	PUNCT
cjfa-59254	45	19	agbi	agbi	NOUN
cjfa-59254	45	20	et	et	PROPN
cjfa-59254	45	21	al	al	PROPN
cjfa-59254	45	22	.	.	PROPN
cjfa-59254	45	23	,	,	PUNCT
cjfa-59254	45	24	2020	2020	NUM
cjfa-59254	45	25	)	)	PUNCT
cjfa-59254	45	26	.	.	PUNCT
cjfa-59254	46	1	hence	hence	ADV
cjfa-59254	46	2	,	,	PUNCT
cjfa-59254	46	3	intellectual	intellectual	ADJ
cjfa-59254	46	4	capital	capital	NOUN
cjfa-59254	46	5	(	(	PUNCT
cjfa-59254	46	6	ic	ic	NUM
cjfa-59254	46	7	)	)	PUNCT
cjfa-59254	46	8	=	=	PUNCT
cjfa-59254	46	9	vaic	vaic	ADV
cjfa-59254	46	10	=	=	SYM
cjfa-59254	46	11	cee+hce+sce	cee+hce+sce	PROPN
cjfa-59254	46	12	.	.	PUNCT
cjfa-59254	47	1	financial	financial	ADJ
cjfa-59254	47	2	performancefinancial	performancefinancial	ADJ
cjfa-59254	47	3	performance	performance	NOUN
cjfa-59254	47	4	the	the	DET
cjfa-59254	47	5	teams	team	NOUN
cjfa-59254	47	6	were	be	AUX
cjfa-59254	47	7	used	use	VERB
cjfa-59254	47	8	to	to	PART
cjfa-59254	47	9	assess	assess	VERB
cjfa-59254	47	10	the	the	DET
cjfa-59254	47	11	company	company	NOUN
cjfa-59254	47	12	’s	’s	PART
cjfa-59254	47	13	general	general	ADJ
cjfa-59254	47	14	performance	performance	NOUN
cjfa-59254	47	15	over	over	ADP
cjfa-59254	47	16	a	a	DET
cjfa-59254	47	17	particular	particular	ADJ
cjfa-59254	47	18	time	time	NOUN
cjfa-59254	47	19	duration	duration	NOUN
cjfa-59254	47	20	(	(	PUNCT
cjfa-59254	47	21	duho	duho	PROPN
cjfa-59254	47	22	&	&	CCONJ
cjfa-59254	47	23	agomor	agomor	PROPN
cjfa-59254	47	24	,	,	PUNCT
cjfa-59254	47	25	2021	2021	NUM
cjfa-59254	47	26	)	)	PUNCT
cjfa-59254	47	27	.	.	PUNCT
cjfa-59254	48	1	they	they	PRON
cjfa-59254	48	2	can	can	AUX
cjfa-59254	48	3	also	also	ADV
cjfa-59254	48	4	be	be	AUX
cjfa-59254	48	5	used	use	VERB
cjfa-59254	48	6	to	to	PART
cjfa-59254	48	7	weigh	weigh	VERB
cjfa-59254	48	8	the	the	DET
cjfa-59254	48	9	financial	financial	ADJ
cjfa-59254	48	10	strength	strength	NOUN
cjfa-59254	48	11	of	of	ADP
cjfa-59254	48	12	companies	company	NOUN
cjfa-59254	48	13	under	under	ADP
cjfa-59254	48	14	the	the	DET
cjfa-59254	48	15	same	same	ADJ
cjfa-59254	48	16	line	line	NOUN
cjfa-59254	48	17	or	or	CCONJ
cjfa-59254	48	18	different	different	ADJ
cjfa-59254	48	19	units	unit	NOUN
cjfa-59254	48	20	of	of	ADP
cjfa-59254	48	21	a	a	DET
cjfa-59254	48	22	company	company	NOUN
cjfa-59254	48	23	(	(	PUNCT
cjfa-59254	48	24	agbi	agbi	ADP
cjfa-59254	48	25	et	et	PROPN
cjfa-59254	48	26	al	al	PROPN
cjfa-59254	48	27	.	.	PROPN
cjfa-59254	48	28	,	,	PUNCT
cjfa-59254	48	29	2020	2020	NUM
cjfa-59254	48	30	)	)	PUNCT
cjfa-59254	48	31	.	.	PUNCT
cjfa-59254	49	1	according	accord	VERB
cjfa-59254	49	2	to	to	ADP
cjfa-59254	49	3	moradi	moradi	NOUN
cjfa-59254	49	4	,	,	PUNCT
cjfa-59254	49	5	saeedi	saeedi	VERB
cjfa-59254	49	6	,	,	PUNCT
cjfa-59254	49	7	hajizadeh	hajizadeh	PROPN
cjfa-59254	49	8	and	and	CCONJ
cjfa-59254	49	9	mohammadi	mohammadi	PROPN
cjfa-59254	49	10	(	(	PUNCT
cjfa-59254	49	11	2013	2013	NUM
cjfa-59254	49	12	)	)	PUNCT
cjfa-59254	49	13	,	,	PUNCT
cjfa-59254	49	14	financial	financial	ADJ
cjfa-59254	49	15	performance	performance	NOUN
cjfa-59254	49	16	is	be	AUX
cjfa-59254	49	17	an	an	DET
cjfa-59254	49	18	average	average	ADJ
cjfa-59254	49	19	point	point	NOUN
cjfa-59254	49	20	which	which	PRON
cjfa-59254	49	21	is	be	AUX
cjfa-59254	49	22	used	use	VERB
cjfa-59254	49	23	to	to	PART
cjfa-59254	49	24	check	check	VERB
cjfa-59254	49	25	how	how	SCONJ
cjfa-59254	49	26	companies	company	NOUN
cjfa-59254	49	27	use	use	VERB
cjfa-59254	49	28	their	their	PRON
cjfa-59254	49	29	resources	resource	NOUN
cjfa-59254	49	30	(	(	PUNCT
cjfa-59254	49	31	tangible	tangible	ADJ
cjfa-59254	49	32	and	and	CCONJ
cjfa-59254	49	33	intellectual	intellectual	ADJ
cjfa-59254	49	34	capital	capital	NOUN
cjfa-59254	49	35	)	)	PUNCT
cjfa-59254	49	36	in	in	ADP
cjfa-59254	49	37	order	order	NOUN
cjfa-59254	49	38	to	to	PART
cjfa-59254	49	39	make	make	VERB
cjfa-59254	49	40	a	a	DET
cjfa-59254	49	41	profit	profit	NOUN
cjfa-59254	49	42	.	.	PUNCT
cjfa-59254	50	1	this	this	PRON
cjfa-59254	50	2	,	,	PUNCT
cjfa-59254	50	3	however	however	ADV
cjfa-59254	50	4	,	,	PUNCT
cjfa-59254	50	5	led	lead	VERB
cjfa-59254	50	6	some	some	DET
cjfa-59254	50	7	authors	author	NOUN
cjfa-59254	50	8	to	to	ADP
cjfa-59254	50	9	the	the	DET
cjfa-59254	50	10	conclusion	conclusion	NOUN
cjfa-59254	50	11	that	that	SCONJ
cjfa-59254	50	12	financial	financial	ADJ
cjfa-59254	50	13	performance	performance	NOUN
cjfa-59254	50	14	is	be	AUX
cjfa-59254	50	15	a	a	DET
cjfa-59254	50	16	tool	tool	NOUN
cjfa-59254	50	17	to	to	PART
cjfa-59254	50	18	assess	assess	VERB
cjfa-59254	50	19	all	all	DET
cjfa-59254	50	20	financial	financial	ADJ
cjfa-59254	50	21	activities	activity	NOUN
cjfa-59254	50	22	and	and	CCONJ
cjfa-59254	50	23	how	how	SCONJ
cjfa-59254	50	24	a	a	DET
cjfa-59254	50	25	company	company	NOUN
cjfa-59254	50	26	uses	use	VERB
cjfa-59254	50	27	its	its	PRON
cjfa-59254	50	28	human	human	ADJ
cjfa-59254	50	29	and	and	CCONJ
cjfa-59254	50	30	structural	structural	ADJ
cjfa-59254	50	31	assets	asset	NOUN
cjfa-59254	50	32	in	in	ADP
cjfa-59254	50	33	order	order	NOUN
cjfa-59254	50	34	to	to	PART
cjfa-59254	50	35	make	make	VERB
cjfa-59254	50	36	a	a	DET
cjfa-59254	50	37	profit	profit	NOUN
cjfa-59254	50	38	.	.	PUNCT
cjfa-59254	51	1	in	in	ADP
cjfa-59254	51	2	another	another	DET
cjfa-59254	51	3	way	way	NOUN
cjfa-59254	51	4	,	,	PUNCT
cjfa-59254	51	5	beshkooh	beshkooh	ADJ
cjfa-59254	51	6	,	,	PUNCT
cjfa-59254	51	7	maham	maham	NOUN
cjfa-59254	51	8	and	and	CCONJ
cjfa-59254	51	9	heidarsani	heidarsani	PROPN
cjfa-59254	51	10	(	(	PUNCT
cjfa-59254	51	11	2013	2013	NUM
cjfa-59254	51	12	)	)	PUNCT
cjfa-59254	51	13	describe	describe	VERB
cjfa-59254	51	14	good	good	ADJ
cjfa-59254	51	15	performance	performance	NOUN
cjfa-59254	51	16	tools	tool	NOUN
cjfa-59254	51	17	as	as	ADP
cjfa-59254	51	18	those	those	PRON
cjfa-59254	51	19	that	that	PRON
cjfa-59254	51	20	incorporate	incorporate	VERB
cjfa-59254	51	21	the	the	DET
cjfa-59254	51	22	amount	amount	NOUN
cjfa-59254	51	23	of	of	ADP
cjfa-59254	51	24	capital	capital	NOUN
cjfa-59254	51	25	an	an	DET
cjfa-59254	51	26	investor	investor	NOUN
cjfa-59254	51	27	put	put	VERB
cjfa-59254	51	28	in	in	ADP
cjfa-59254	51	29	a	a	DET
cjfa-59254	51	30	firm	firm	NOUN
cjfa-59254	51	31	and	and	CCONJ
cjfa-59254	51	32	the	the	DET
cjfa-59254	51	33	rate	rate	NOUN
cjfa-59254	51	34	of	of	ADP
cjfa-59254	51	35	return	return	NOUN
cjfa-59254	51	36	on	on	ADP
cjfa-59254	51	37	the	the	DET
cjfa-59254	51	38	invested	invest	VERB
cjfa-59254	51	39	capital	capital	NOUN
cjfa-59254	51	40	,	,	PUNCT
cjfa-59254	51	41	as	as	ADV
cjfa-59254	51	42	well	well	ADV
cjfa-59254	51	43	as	as	ADP
cjfa-59254	51	44	the	the	DET
cjfa-59254	51	45	net	net	ADJ
cjfa-59254	51	46	income	income	NOUN
cjfa-59254	51	47	after	after	ADP
cjfa-59254	51	48	payment	payment	NOUN
cjfa-59254	51	49	of	of	ADP
cjfa-59254	51	50	tax	tax	NOUN
cjfa-59254	51	51	(	(	PUNCT
cjfa-59254	51	52	akben	akben	NOUN
cjfa-59254	51	53	-	-	PUNCT
cjfa-59254	51	54	selcuk	selcuk	NOUN
cjfa-59254	51	55	,	,	PUNCT
cjfa-59254	51	56	2016	2016	NUM
cjfa-59254	51	57	)	)	PUNCT
cjfa-59254	51	58	.	.	PUNCT
cjfa-59254	52	1	its	its	PRON
cjfa-59254	52	2	measuring	measure	VERB
cjfa-59254	52	3	tools	tool	NOUN
cjfa-59254	52	4	were	be	AUX
cjfa-59254	52	5	given	give	VERB
cjfa-59254	52	6	as	as	ADP
cjfa-59254	52	7	:	:	PUNCT
cjfa-59254	52	8	return	return	NOUN
cjfa-59254	52	9	on	on	ADP
cjfa-59254	52	10	investment	investment	NOUN
cjfa-59254	52	11	(	(	PUNCT
cjfa-59254	52	12	roi	roi	NOUN
cjfa-59254	52	13	)	)	PUNCT
cjfa-59254	52	14	;	;	PUNCT
cjfa-59254	52	15	value	value	NOUN
cjfa-59254	52	16	added	add	VERB
cjfa-59254	52	17	(	(	PUNCT
cjfa-59254	52	18	va	va	NOUN
cjfa-59254	52	19	)	)	PUNCT
cjfa-59254	52	20	;	;	PUNCT
cjfa-59254	52	21	return	return	VERB
cjfa-59254	52	22	on	on	ADP
cjfa-59254	52	23	assets	asset	NOUN
cjfa-59254	52	24	(	(	PUNCT
cjfa-59254	52	25	roa	roa	PROPN
cjfa-59254	52	26	)	)	PUNCT
cjfa-59254	52	27	;	;	PUNCT
cjfa-59254	52	28	revenue	revenue	NOUN
cjfa-59254	52	29	from	from	ADP
cjfa-59254	52	30	operations	operation	NOUN
cjfa-59254	52	31	;	;	PUNCT
cjfa-59254	52	32	and	and	CCONJ
cjfa-59254	52	33	the	the	DET
cjfa-59254	52	34	operating	operate	VERB
cjfa-59254	52	35	income	income	NOUN
cjfa-59254	52	36	(	(	PUNCT
cjfa-59254	52	37	oyedokun	oyedokun	NOUN
cjfa-59254	52	38	&	&	CCONJ
cjfa-59254	52	39	saidu	saidu	ADJ
cjfa-59254	52	40	,	,	PUNCT
cjfa-59254	52	41	2018	2018	NUM
cjfa-59254	52	42	)	)	PUNCT
cjfa-59254	52	43	.	.	PUNCT
cjfa-59254	53	1	few	few	ADJ
cjfa-59254	53	2	nigerian	nigerian	ADJ
cjfa-59254	53	3	studies	study	NOUN
cjfa-59254	53	4	on	on	ADP
cjfa-59254	53	5	intellectual	intellectual	ADJ
cjfa-59254	53	6	capital	capital	NOUN
cjfa-59254	53	7	and	and	CCONJ
cjfa-59254	53	8	financial	financial	ADJ
cjfa-59254	53	9	performance	performance	NOUN
cjfa-59254	53	10	were	be	AUX
cjfa-59254	53	11	found	find	VERB
cjfa-59254	53	12	in	in	ADP
cjfa-59254	53	13	the	the	DET
cjfa-59254	53	14	literature	literature	NOUN
cjfa-59254	53	15	.	.	PUNCT
cjfa-59254	54	1	oyedokun	oyedokun	NOUN
cjfa-59254	54	2	and	and	CCONJ
cjfa-59254	54	3	saidu	saidu	ADJ
cjfa-59254	54	4	(	(	PUNCT
cjfa-59254	54	5	2018	2018	NUM
cjfa-59254	54	6	)	)	PUNCT
cjfa-59254	54	7	worked	work	VERB
cjfa-59254	54	8	on	on	ADP
cjfa-59254	54	9	the	the	DET
cjfa-59254	54	10	impact	impact	NOUN
cjfa-59254	54	11	of	of	ADP
cjfa-59254	54	12	intellectual	intellectual	ADJ
cjfa-59254	54	13	capital	capital	NOUN
cjfa-59254	54	14	on	on	ADP
cjfa-59254	54	15	the	the	DET
cjfa-59254	54	16	performance	performance	NOUN
cjfa-59254	54	17	of	of	ADP
cjfa-59254	54	18	oil	oil	NOUN
cjfa-59254	54	19	marketing	marketing	NOUN
cjfa-59254	54	20	companies	company	NOUN
cjfa-59254	54	21	in	in	ADP
cjfa-59254	54	22	nigeria	nigeria	PROPN
cjfa-59254	54	23	for	for	ADP
cjfa-59254	54	24	a	a	DET
cjfa-59254	54	25	period	period	NOUN
cjfa-59254	54	26	of	of	ADP
cjfa-59254	54	27	10	10	NUM
cjfa-59254	54	28	years	year	NOUN
cjfa-59254	54	29	(	(	PUNCT
cjfa-59254	54	30	2007	2007	NUM
cjfa-59254	54	31	to	to	ADP
cjfa-59254	54	32	2016	2016	NUM
cjfa-59254	54	33	)	)	PUNCT
cjfa-59254	54	34	.	.	PUNCT
cjfa-59254	55	1	they	they	PRON
cjfa-59254	55	2	assessed	assess	VERB
cjfa-59254	55	3	the	the	DET
cjfa-59254	55	4	intellectual	intellectual	ADJ
cjfa-59254	55	5	capital	capital	NOUN
cjfa-59254	55	6	using	use	VERB
cjfa-59254	55	7	intellectual	intellectual	ADJ
cjfa-59254	55	8	capital	capital	NOUN
cjfa-59254	55	9	and	and	CCONJ
cjfa-59254	55	10	financial	financial	ADJ
cjfa-59254	55	11	performance	performance	NOUN
cjfa-59254	55	12	…	…	PUNCT
cjfa-59254	55	13	9999	9999	NUM
cjfa-59254	55	14	three	three	NUM
cjfa-59254	55	15	tools	tool	NOUN
cjfa-59254	55	16	which	which	PRON
cjfa-59254	55	17	are	be	AUX
cjfa-59254	55	18	market	market	NOUN
cjfa-59254	55	19	value	value	NOUN
cjfa-59254	55	20	(	(	PUNCT
cjfa-59254	55	21	mv	mv	PROPN
cjfa-59254	55	22	)	)	PUNCT
cjfa-59254	55	23	,	,	PUNCT
cjfa-59254	55	24	tobin	tobin	PROPN
cjfa-59254	55	25	’s	’s	PART
cjfa-59254	55	26	q	q	NOUN
cjfa-59254	55	27	,	,	PUNCT
cjfa-59254	55	28	and	and	CCONJ
cjfa-59254	55	29	vaic	vaic	ADJ
cjfa-59254	55	30	,	,	PUNCT
cjfa-59254	55	31	and	and	CCONJ
cjfa-59254	55	32	the	the	DET
cjfa-59254	55	33	finding	finding	NOUN
cjfa-59254	55	34	revealed	reveal	VERB
cjfa-59254	55	35	a	a	DET
cjfa-59254	55	36	negative	negative	ADJ
cjfa-59254	55	37	impact	impact	NOUN
cjfa-59254	55	38	on	on	ADP
cjfa-59254	55	39	market	market	NOUN
cjfa-59254	55	40	value	value	NOUN
cjfa-59254	55	41	.	.	PUNCT
cjfa-59254	56	1	however	however	ADV
cjfa-59254	56	2	,	,	PUNCT
cjfa-59254	56	3	moradi	moradi	NOUN
cjfa-59254	56	4	et	et	PROPN
cjfa-59254	56	5	al	al	PROPN
cjfa-59254	56	6	.	.	PROPN
cjfa-59254	57	1	(	(	PUNCT
cjfa-59254	57	2	2013	2013	NUM
cjfa-59254	57	3	)	)	PUNCT
cjfa-59254	57	4	also	also	ADV
cjfa-59254	57	5	found	find	VERB
cjfa-59254	57	6	that	that	SCONJ
cjfa-59254	57	7	intellectual	intellectual	ADJ
cjfa-59254	57	8	capital	capital	NOUN
cjfa-59254	57	9	components	component	NOUN
cjfa-59254	57	10	have	have	VERB
cjfa-59254	57	11	an	an	DET
cjfa-59254	57	12	influence	influence	NOUN
cjfa-59254	57	13	on	on	ADP
cjfa-59254	57	14	q	q	NOUN
cjfa-59254	57	15	-	-	PUNCT
cjfa-59254	57	16	tobin	tobin	PROPN
cjfa-59254	57	17	and	and	CCONJ
cjfa-59254	57	18	roe	roe	PROPN
cjfa-59254	57	19	of	of	ADP
cjfa-59254	57	20	sampled	sample	VERB
cjfa-59254	57	21	companies	company	NOUN
cjfa-59254	57	22	in	in	ADP
cjfa-59254	57	23	iran	iran	PROPN
cjfa-59254	57	24	.	.	PUNCT
cjfa-59254	58	1	uwuigbe	uwuigbe	NOUN
cjfa-59254	58	2	and	and	CCONJ
cjfa-59254	58	3	uadiale	uadiale	PROPN
cjfa-59254	58	4	(	(	PUNCT
cjfa-59254	58	5	2011	2011	NUM
cjfa-59254	58	6	)	)	PUNCT
cjfa-59254	58	7	examined	examine	VERB
cjfa-59254	58	8	the	the	DET
cjfa-59254	58	9	effect	effect	NOUN
cjfa-59254	58	10	of	of	ADP
cjfa-59254	58	11	intellectual	intellectual	ADJ
cjfa-59254	58	12	capital	capital	NOUN
cjfa-59254	58	13	on	on	ADP
cjfa-59254	58	14	organizational	organizational	ADJ
cjfa-59254	58	15	performance	performance	NOUN
cjfa-59254	58	16	(	(	PUNCT
cjfa-59254	58	17	roe	roe	NOUN
cjfa-59254	58	18	and	and	CCONJ
cjfa-59254	58	19	roa	roa	PROPN
cjfa-59254	58	20	)	)	PUNCT
cjfa-59254	58	21	of	of	ADP
cjfa-59254	58	22	selected	select	VERB
cjfa-59254	58	23	firms	firm	NOUN
cjfa-59254	58	24	in	in	ADP
cjfa-59254	58	25	nigeria	nigeria	PROPN
cjfa-59254	58	26	.	.	PUNCT
cjfa-59254	59	1	results	result	NOUN
cjfa-59254	59	2	revealed	reveal	VERB
cjfa-59254	59	3	that	that	SCONJ
cjfa-59254	59	4	intellectual	intellectual	ADJ
cjfa-59254	59	5	capital	capital	NOUN
cjfa-59254	59	6	is	be	AUX
cjfa-59254	59	7	statically	statically	ADV
cjfa-59254	59	8	influenced	influence	VERB
cjfa-59254	59	9	business	business	NOUN
cjfa-59254	59	10	performance	performance	NOUN
cjfa-59254	59	11	.	.	PUNCT
cjfa-59254	60	1	salman	salman	PROPN
cjfa-59254	60	2	,	,	PUNCT
cjfa-59254	60	3	ibrahim	ibrahim	PROPN
cjfa-59254	60	4	and	and	CCONJ
cjfa-59254	60	5	abdulkadir	abdulkadir	ADJ
cjfa-59254	60	6	(	(	PUNCT
cjfa-59254	60	7	2015	2015	NUM
cjfa-59254	60	8	)	)	PUNCT
cjfa-59254	60	9	examined	examine	VERB
cjfa-59254	60	10	intellectual	intellectual	ADJ
cjfa-59254	60	11	capital	capital	NOUN
cjfa-59254	60	12	efficiencies	efficiency	NOUN
cjfa-59254	60	13	in	in	ADP
cjfa-59254	60	14	companies	company	NOUN
cjfa-59254	60	15	’	’	PART
cjfa-59254	60	16	performance	performance	NOUN
cjfa-59254	60	17	using	use	VERB
cjfa-59254	60	18	the	the	DET
cjfa-59254	60	19	return	return	NOUN
cjfa-59254	60	20	on	on	ADP
cjfa-59254	60	21	equity	equity	NOUN
cjfa-59254	60	22	(	(	PUNCT
cjfa-59254	60	23	roe	roe	PROPN
cjfa-59254	60	24	)	)	PUNCT
cjfa-59254	60	25	in	in	ADP
cjfa-59254	60	26	nigerian	nigerian	ADJ
cjfa-59254	60	27	firms	firm	NOUN
cjfa-59254	60	28	for	for	ADP
cjfa-59254	60	29	the	the	DET
cjfa-59254	60	30	period	period	NOUN
cjfa-59254	60	31	of	of	ADP
cjfa-59254	60	32	three	three	NUM
cjfa-59254	60	33	years	year	NOUN
cjfa-59254	60	34	.	.	PUNCT
cjfa-59254	61	1	the	the	DET
cjfa-59254	61	2	researchers	researcher	NOUN
cjfa-59254	61	3	sampled	sample	VERB
cjfa-59254	61	4	25	25	NUM
cjfa-59254	61	5	financial	financial	ADJ
cjfa-59254	61	6	statements	statement	NOUN
cjfa-59254	61	7	of	of	ADP
cjfa-59254	61	8	companies	company	NOUN
cjfa-59254	61	9	.	.	PUNCT
cjfa-59254	62	1	data	datum	NOUN
cjfa-59254	62	2	were	be	AUX
cjfa-59254	62	3	analyzed	analyze	VERB
cjfa-59254	62	4	based	base	VERB
cjfa-59254	62	5	on	on	ADP
cjfa-59254	62	6	vaic	vaic	ADV
cjfa-59254	62	7	.	.	PUNCT
cjfa-59254	63	1	the	the	DET
cjfa-59254	63	2	studies	study	NOUN
cjfa-59254	63	3	showed	show	VERB
cjfa-59254	63	4	a	a	DET
cjfa-59254	63	5	correlation	correlation	NOUN
cjfa-59254	63	6	between	between	ADP
cjfa-59254	63	7	intellectual	intellectual	ADJ
cjfa-59254	63	8	capital	capital	NOUN
cjfa-59254	63	9	component	component	NOUN
cjfa-59254	63	10	efficiencies	efficiency	NOUN
cjfa-59254	63	11	and	and	CCONJ
cjfa-59254	63	12	companies	company	NOUN
cjfa-59254	63	13	’	'	PUNCT
cjfa-59254	63	14	performance	performance	NOUN
cjfa-59254	63	15	.	.	PUNCT
cjfa-59254	64	1	they	they	PRON
cjfa-59254	64	2	stated	state	VERB
cjfa-59254	64	3	clearly	clearly	ADV
cjfa-59254	64	4	that	that	SCONJ
cjfa-59254	64	5	structural	structural	ADJ
cjfa-59254	64	6	capital	capital	NOUN
cjfa-59254	64	7	had	have	VERB
cjfa-59254	64	8	the	the	DET
cjfa-59254	64	9	highest	high	ADJ
cjfa-59254	64	10	correlation	correlation	NOUN
cjfa-59254	64	11	with	with	ADP
cjfa-59254	64	12	companies	company	NOUN
cjfa-59254	64	13	.	.	PUNCT
cjfa-59254	65	1	maji	maji	PROPN
cjfa-59254	65	2	and	and	CCONJ
cjfa-59254	65	3	goswami	goswami	PROPN
cjfa-59254	65	4	(	(	PUNCT
cjfa-59254	65	5	2017	2017	NUM
cjfa-59254	65	6	)	)	PUNCT
cjfa-59254	65	7	evaluated	evaluate	VERB
cjfa-59254	65	8	the	the	DET
cjfa-59254	65	9	effect	effect	NOUN
cjfa-59254	65	10	of	of	ADP
cjfa-59254	65	11	intellectual	intellectual	ADJ
cjfa-59254	65	12	capital	capital	NOUN
cjfa-59254	65	13	(	(	PUNCT
cjfa-59254	65	14	ic	ic	X
cjfa-59254	65	15	)	)	PUNCT
cjfa-59254	65	16	on	on	ADP
cjfa-59254	65	17	company	company	NOUN
cjfa-59254	65	18	performance	performance	NOUN
cjfa-59254	65	19	of	of	ADP
cjfa-59254	65	20	100	100	NUM
cjfa-59254	65	21	quoted	quote	VERB
cjfa-59254	65	22	indian	indian	ADJ
cjfa-59254	65	23	companies	company	NOUN
cjfa-59254	65	24	.	.	PUNCT
cjfa-59254	66	1	the	the	DET
cjfa-59254	66	2	data	data	NOUN
cjfa-59254	66	3	covers	cover	VERB
cjfa-59254	66	4	14	14	NUM
cjfa-59254	66	5	years	year	NOUN
cjfa-59254	66	6	between	between	ADP
cjfa-59254	66	7	1999	1999	NUM
cjfa-59254	66	8	and	and	CCONJ
cjfa-59254	66	9	2013	2013	NUM
cjfa-59254	66	10	.	.	PUNCT
cjfa-59254	67	1	regression	regression	NOUN
cjfa-59254	67	2	was	be	AUX
cjfa-59254	67	3	employed	employ	VERB
cjfa-59254	67	4	to	to	PART
cjfa-59254	67	5	analyze	analyze	VERB
cjfa-59254	67	6	the	the	DET
cjfa-59254	67	7	data	datum	NOUN
cjfa-59254	67	8	gathered	gather	VERB
cjfa-59254	67	9	.	.	PUNCT
cjfa-59254	68	1	vaic	vaic	ADV
cjfa-59254	68	2	was	be	AUX
cjfa-59254	68	3	used	use	VERB
cjfa-59254	68	4	to	to	PART
cjfa-59254	68	5	measure	measure	VERB
cjfa-59254	68	6	the	the	DET
cjfa-59254	68	7	ic	ic	PROPN
cjfa-59254	68	8	efficiency	efficiency	NOUN
cjfa-59254	68	9	,	,	PUNCT
cjfa-59254	68	10	while	while	SCONJ
cjfa-59254	68	11	roe	roe	PROPN
cjfa-59254	68	12	was	be	AUX
cjfa-59254	68	13	used	use	VERB
cjfa-59254	68	14	to	to	ADP
cjfa-59254	68	15	measuring	measure	VERB
cjfa-59254	68	16	a	a	DET
cjfa-59254	68	17	firm	firm	NOUN
cjfa-59254	68	18	’s	’s	PART
cjfa-59254	68	19	performance	performance	NOUN
cjfa-59254	68	20	.	.	PUNCT
cjfa-59254	69	1	the	the	DET
cjfa-59254	69	2	result	result	NOUN
cjfa-59254	69	3	indicated	indicate	VERB
cjfa-59254	69	4	that	that	SCONJ
cjfa-59254	69	5	cee	cee	PROPN
cjfa-59254	69	6	and	and	CCONJ
cjfa-59254	69	7	ic	ic	PROPN
cjfa-59254	69	8	efficiency	efficiency	NOUN
cjfa-59254	69	9	were	be	AUX
cjfa-59254	69	10	positively	positively	ADV
cjfa-59254	69	11	associated	associate	VERB
cjfa-59254	69	12	with	with	ADP
cjfa-59254	69	13	roe	roe	PROPN
cjfa-59254	69	14	.	.	PUNCT
cjfa-59254	70	1	specifically	specifically	ADV
cjfa-59254	70	2	,	,	PUNCT
cjfa-59254	70	3	hce	hce	PROPN
cjfa-59254	70	4	is	be	AUX
cjfa-59254	70	5	significant	significant	ADJ
cjfa-59254	70	6	and	and	CCONJ
cjfa-59254	70	7	positive	positive	ADJ
cjfa-59254	70	8	in	in	ADP
cjfa-59254	70	9	relation	relation	NOUN
cjfa-59254	70	10	to	to	ADP
cjfa-59254	70	11	roe	roe	NOUN
cjfa-59254	70	12	,	,	PUNCT
cjfa-59254	70	13	while	while	SCONJ
cjfa-59254	70	14	sce	sce	NOUN
cjfa-59254	70	15	is	be	AUX
cjfa-59254	70	16	not	not	PART
cjfa-59254	70	17	significant	significant	ADJ
cjfa-59254	70	18	.	.	PUNCT
cjfa-59254	71	1	kpolode	kpolode	PROPN
cjfa-59254	71	2	et	et	PROPN
cjfa-59254	71	3	al	al	PROPN
cjfa-59254	71	4	.	.	PROPN
cjfa-59254	71	5	(	(	PUNCT
cjfa-59254	71	6	2020	2020	NUM
cjfa-59254	71	7	)	)	PUNCT
cjfa-59254	71	8	conducted	conduct	VERB
cjfa-59254	71	9	a	a	DET
cjfa-59254	71	10	paired	pair	VERB
cjfa-59254	71	11	t	t	NOUN
cjfa-59254	71	12	-	-	PUNCT
cjfa-59254	71	13	test	test	NOUN
cjfa-59254	71	14	between	between	ADP
cjfa-59254	71	15	2013	2013	NUM
cjfa-59254	71	16	and	and	CCONJ
cjfa-59254	71	17	2019	2019	NUM
cjfa-59254	71	18	to	to	PART
cjfa-59254	71	19	find	find	VERB
cjfa-59254	71	20	whether	whether	SCONJ
cjfa-59254	71	21	the	the	DET
cjfa-59254	71	22	intellectual	intellectual	ADJ
cjfa-59254	71	23	capital	capital	NOUN
cjfa-59254	71	24	has	have	VERB
cjfa-59254	71	25	any	any	DET
cjfa-59254	71	26	significance	significance	NOUN
cjfa-59254	71	27	with	with	ADP
cjfa-59254	71	28	a	a	DET
cjfa-59254	71	29	financial	financial	ADJ
cjfa-59254	71	30	performance	performance	NOUN
cjfa-59254	71	31	of	of	ADP
cjfa-59254	71	32	eleven	eleven	PROPN
cjfa-59254	71	33	plc	plc	PROPN
cjfa-59254	71	34	before	before	ADV
cjfa-59254	71	35	and	and	CCONJ
cjfa-59254	71	36	after	after	ADP
cjfa-59254	71	37	changing	change	VERB
cjfa-59254	71	38	its	its	PRON
cjfa-59254	71	39	name	name	NOUN
cjfa-59254	71	40	to	to	ADP
cjfa-59254	71	41	mobil	mobil	PROPN
cjfa-59254	71	42	plc	plc	PROPN
cjfa-59254	71	43	.	.	PUNCT
cjfa-59254	72	1	the	the	DET
cjfa-59254	72	2	findings	finding	NOUN
cjfa-59254	72	3	showed	show	VERB
cjfa-59254	72	4	that	that	SCONJ
cjfa-59254	72	5	intellectual	intellectual	ADJ
cjfa-59254	72	6	capital	capital	NOUN
cjfa-59254	72	7	was	be	AUX
cjfa-59254	72	8	significantly	significantly	ADV
cjfa-59254	72	9	different	different	ADJ
cjfa-59254	72	10	on	on	ADP
cjfa-59254	72	11	the	the	DET
cjfa-59254	72	12	roa	roa	NOUN
cjfa-59254	72	13	even	even	ADV
cjfa-59254	72	14	before	before	ADP
cjfa-59254	72	15	and	and	CCONJ
cjfa-59254	72	16	after	after	SCONJ
cjfa-59254	72	17	the	the	DET
cjfa-59254	72	18	name	name	NOUN
cjfa-59254	72	19	was	be	AUX
cjfa-59254	72	20	changed	change	VERB
cjfa-59254	72	21	.	.	PUNCT
cjfa-59254	73	1	ousama	ousama	NOUN
cjfa-59254	73	2	,	,	PUNCT
cjfa-59254	73	3	hammami	hammami	NOUN
cjfa-59254	73	4	and	and	CCONJ
cjfa-59254	73	5	abdulkarim	abdulkarim	NOUN
cjfa-59254	73	6	(	(	PUNCT
cjfa-59254	73	7	2020	2020	NUM
cjfa-59254	73	8	)	)	PUNCT
cjfa-59254	73	9	assessed	assess	VERB
cjfa-59254	73	10	intellectual	intellectual	ADJ
cjfa-59254	73	11	capital	capital	NOUN
cjfa-59254	73	12	and	and	CCONJ
cjfa-59254	73	13	financial	financial	ADJ
cjfa-59254	73	14	performance	performance	NOUN
cjfa-59254	73	15	of	of	ADP
cjfa-59254	73	16	banks	bank	NOUN
cjfa-59254	73	17	in	in	ADP
cjfa-59254	73	18	gcc	gcc	NOUN
cjfa-59254	73	19	countries	country	NOUN
cjfa-59254	73	20	between	between	ADP
cjfa-59254	73	21	2011	2011	NUM
cjfa-59254	73	22	and	and	CCONJ
cjfa-59254	73	23	2013	2013	NUM
cjfa-59254	73	24	using	use	VERB
cjfa-59254	73	25	the	the	DET
cjfa-59254	73	26	regression	regression	NOUN
cjfa-59254	73	27	analysis	analysis	NOUN
cjfa-59254	73	28	technique	technique	NOUN
cjfa-59254	73	29	.	.	PUNCT
cjfa-59254	74	1	the	the	DET
cjfa-59254	74	2	result	result	NOUN
cjfa-59254	74	3	showed	show	VERB
cjfa-59254	74	4	that	that	SCONJ
cjfa-59254	74	5	intellectual	intellectual	ADJ
cjfa-59254	74	6	capital	capital	NOUN
cjfa-59254	74	7	has	have	VERB
cjfa-59254	74	8	an	an	DET
cjfa-59254	74	9	association	association	NOUN
cjfa-59254	74	10	with	with	ADP
cjfa-59254	74	11	the	the	DET
cjfa-59254	74	12	sampled	sample	VERB
cjfa-59254	74	13	banks	bank	NOUN
cjfa-59254	74	14	’	'	PUNCT
cjfa-59254	74	15	financial	financial	ADJ
cjfa-59254	74	16	performance	performance	NOUN
cjfa-59254	74	17	.	.	PUNCT
cjfa-59254	75	1	lu	lu	PROPN
cjfa-59254	75	2	,	,	PUNCT
cjfa-59254	75	3	zengrui	zengrui	PROPN
cjfa-59254	75	4	,	,	PUNCT
cjfa-59254	75	5	guillermo	guillermo	PROPN
cjfa-59254	75	6	,	,	PUNCT
cjfa-59254	75	7	shuiwen	shuiwen	PROPN
cjfa-59254	75	8	,	,	PUNCT
cjfa-59254	75	9	yuanjun	yuanjun	PROPN
cjfa-59254	75	10	and	and	CCONJ
cjfa-59254	75	11	shuan	shuan	PROPN
cjfa-59254	75	12	(	(	PUNCT
cjfa-59254	75	13	2021	2021	NUM
cjfa-59254	75	14	)	)	PUNCT
cjfa-59254	75	15	conducted	conduct	VERB
cjfa-59254	75	16	a	a	DET
cjfa-59254	75	17	comparative	comparative	ADJ
cjfa-59254	75	18	study	study	NOUN
cjfa-59254	75	19	of	of	ADP
cjfa-59254	75	20	149	149	NUM
cjfa-59254	75	21	industries	industry	NOUN
cjfa-59254	75	22	in	in	ADP
cjfa-59254	75	23	china	china	PROPN
cjfa-59254	75	24	,	,	PUNCT
cjfa-59254	75	25	which	which	PRON
cjfa-59254	75	26	comprised	comprise	VERB
cjfa-59254	75	27	both	both	DET
cjfa-59254	75	28	financial	financial	ADJ
cjfa-59254	75	29	firms	firm	NOUN
cjfa-59254	75	30	and	and	CCONJ
cjfa-59254	75	31	pharmaceutical	pharmaceutical	NOUN
cjfa-59254	75	32	firms	firm	NOUN
cjfa-59254	75	33	.	.	PUNCT
cjfa-59254	76	1	the	the	DET
cjfa-59254	76	2	authors	author	NOUN
cjfa-59254	76	3	compared	compare	VERB
cjfa-59254	76	4	the	the	DET
cjfa-59254	76	5	influence	influence	NOUN
cjfa-59254	76	6	of	of	ADP
cjfa-59254	76	7	efficiency	efficiency	NOUN
cjfa-59254	76	8	of	of	ADP
cjfa-59254	76	9	intellectual	intellectual	ADJ
cjfa-59254	76	10	capital	capital	NOUN
cjfa-59254	76	11	on	on	ADP
cjfa-59254	76	12	the	the	DET
cjfa-59254	76	13	two	two	NUM
cjfa-59254	76	14	sectors	sector	NOUN
cjfa-59254	76	15	.	.	PUNCT
cjfa-59254	77	1	the	the	DET
cjfa-59254	77	2	result	result	NOUN
cjfa-59254	77	3	showed	show	VERB
cjfa-59254	77	4	that	that	SCONJ
cjfa-59254	77	5	the	the	DET
cjfa-59254	77	6	impact	impact	NOUN
cjfa-59254	77	7	of	of	ADP
cjfa-59254	77	8	sce	sce	PROPN
cjfa-59254	77	9	on	on	ADP
cjfa-59254	77	10	roa	roa	PROPN
cjfa-59254	77	11	is	be	AUX
cjfa-59254	77	12	greater	great	ADJ
cjfa-59254	77	13	on	on	ADP
cjfa-59254	77	14	pharmaceutical	pharmaceutical	ADJ
cjfa-59254	77	15	firms	firm	NOUN
cjfa-59254	77	16	than	than	ADP
cjfa-59254	77	17	financial	financial	ADJ
cjfa-59254	77	18	firms	firm	NOUN
cjfa-59254	77	19	,	,	PUNCT
cjfa-59254	77	20	and	and	CCONJ
cjfa-59254	77	21	the	the	DET
cjfa-59254	77	22	impact	impact	NOUN
cjfa-59254	77	23	of	of	ADP
cjfa-59254	77	24	sce	sce	PROPN
cjfa-59254	77	25	on	on	ADP
cjfa-59254	77	26	roe	roe	PROPN
cjfa-59254	77	27	is	be	AUX
cjfa-59254	77	28	greater	great	ADJ
cjfa-59254	77	29	on	on	ADP
cjfa-59254	77	30	financial	financial	ADJ
cjfa-59254	77	31	firms	firm	NOUN
cjfa-59254	77	32	than	than	ADP
cjfa-59254	77	33	pharmaceutical	pharmaceutical	ADJ
cjfa-59254	77	34	firms	firm	NOUN
cjfa-59254	77	35	.	.	PUNCT
cjfa-59254	78	1	ramat	ramat	PROPN
cjfa-59254	78	2	titilayo	titilayo	PROPN
cjfa-59254	78	3	salman	salman	PROPN
cjfa-59254	78	4	,	,	PUNCT
cjfa-59254	78	5	aisha	aisha	PROPN
cjfa-59254	78	6	abdulsalam	abdulsalam	PROPN
cjfa-59254	78	7	-	-	PUNCT
cjfa-59254	78	8	gambari100100	gambari100100	PROPN
cjfa-59254	78	9	acuna	acuna	PROPN
cjfa-59254	78	10	-	-	PUNCT
cjfa-59254	78	11	opazo	opazo	PROPN
cjfa-59254	78	12	and	and	CCONJ
cjfa-59254	78	13	gonzalez	gonzalez	PROPN
cjfa-59254	78	14	(	(	PUNCT
cjfa-59254	78	15	2021	2021	NUM
cjfa-59254	78	16	)	)	PUNCT
cjfa-59254	78	17	,	,	PUNCT
cjfa-59254	78	18	who	who	PRON
cjfa-59254	78	19	examined	examine	VERB
cjfa-59254	78	20	the	the	DET
cjfa-59254	78	21	effect	effect	NOUN
cjfa-59254	78	22	of	of	ADP
cjfa-59254	78	23	intellectual	intellectual	ADJ
cjfa-59254	78	24	capital	capital	NOUN
cjfa-59254	78	25	on	on	ADP
cjfa-59254	78	26	financial	financial	ADJ
cjfa-59254	78	27	performance	performance	NOUN
cjfa-59254	78	28	of	of	ADP
cjfa-59254	78	29	the	the	DET
cjfa-59254	78	30	businesses	business	NOUN
cjfa-59254	78	31	of	of	ADP
cjfa-59254	78	32	chile	chile	PROPN
cjfa-59254	78	33	,	,	PUNCT
cjfa-59254	78	34	confirmed	confirm	VERB
cjfa-59254	78	35	the	the	DET
cjfa-59254	78	36	efficiency	efficiency	NOUN
cjfa-59254	78	37	of	of	ADP
cjfa-59254	78	38	ic	ic	PROPN
cjfa-59254	78	39	.	.	PUNCT
cjfa-59254	78	40	multivariate	multivariate	NOUN
cjfa-59254	78	41	analysis	analysis	NOUN
cjfa-59254	78	42	was	be	AUX
cjfa-59254	78	43	conducted	conduct	VERB
cjfa-59254	78	44	on	on	ADP
cjfa-59254	78	45	the	the	DET
cjfa-59254	78	46	data	datum	NOUN
cjfa-59254	78	47	collected	collect	VERB
cjfa-59254	78	48	,	,	PUNCT
cjfa-59254	78	49	and	and	CCONJ
cjfa-59254	78	50	the	the	DET
cjfa-59254	78	51	finding	finding	NOUN
cjfa-59254	78	52	revealed	reveal	VERB
cjfa-59254	78	53	vaic	vaic	ADV
cjfa-59254	78	54	is	be	AUX
cjfa-59254	78	55	the	the	DET
cjfa-59254	78	56	determining	determine	VERB
cjfa-59254	78	57	factor	factor	NOUN
cjfa-59254	78	58	of	of	ADP
cjfa-59254	78	59	performance	performance	NOUN
cjfa-59254	78	60	in	in	ADP
cjfa-59254	78	61	family	family	NOUN
cjfa-59254	78	62	businesses	business	NOUN
cjfa-59254	78	63	.	.	PUNCT
cjfa-59254	79	1	salman	salman	PROPN
cjfa-59254	79	2	(	(	PUNCT
cjfa-59254	79	3	2022	2022	NUM
cjfa-59254	79	4	)	)	PUNCT
cjfa-59254	79	5	examined	examine	VERB
cjfa-59254	79	6	intellectual	intellectual	ADJ
cjfa-59254	79	7	capital	capital	NOUN
cjfa-59254	79	8	and	and	CCONJ
cjfa-59254	79	9	financial	financial	ADJ
cjfa-59254	79	10	performance	performance	NOUN
cjfa-59254	79	11	of	of	ADP
cjfa-59254	79	12	117	117	NUM
cjfa-59254	79	13	listed	list	VERB
cjfa-59254	79	14	companies	company	NOUN
cjfa-59254	79	15	between	between	ADP
cjfa-59254	79	16	2018	2018	NUM
cjfa-59254	79	17	and	and	CCONJ
cjfa-59254	79	18	2019	2019	NUM
cjfa-59254	79	19	.	.	PUNCT
cjfa-59254	80	1	the	the	DET
cjfa-59254	80	2	finding	finding	NOUN
cjfa-59254	80	3	of	of	ADP
cjfa-59254	80	4	the	the	DET
cjfa-59254	80	5	multiple	multiple	ADJ
cjfa-59254	80	6	regression	regression	NOUN
cjfa-59254	80	7	revealed	reveal	VERB
cjfa-59254	80	8	that	that	SCONJ
cjfa-59254	80	9	hce	hce	PROPN
cjfa-59254	80	10	and	and	CCONJ
cjfa-59254	80	11	sce	sce	PROPN
cjfa-59254	80	12	are	be	AUX
cjfa-59254	80	13	related	relate	VERB
cjfa-59254	80	14	with	with	ADP
cjfa-59254	80	15	the	the	DET
cjfa-59254	80	16	financial	financial	ADJ
cjfa-59254	80	17	performance	performance	NOUN
cjfa-59254	80	18	of	of	ADP
cjfa-59254	80	19	the	the	DET
cjfa-59254	80	20	sampled	sample	VERB
cjfa-59254	80	21	companies	company	NOUN
cjfa-59254	80	22	.	.	PUNCT
cjfa-59254	81	1	yousaff	yousaff	NOUN
cjfa-59254	81	2	(	(	PUNCT
cjfa-59254	81	3	2022	2022	NUM
cjfa-59254	81	4	)	)	PUNCT
cjfa-59254	81	5	investigated	investigate	VERB
cjfa-59254	81	6	intellectual	intellectual	ADJ
cjfa-59254	81	7	capital	capital	NOUN
cjfa-59254	81	8	and	and	CCONJ
cjfa-59254	81	9	firm	firm	ADJ
cjfa-59254	81	10	performance	performance	NOUN
cjfa-59254	81	11	of	of	ADP
cjfa-59254	81	12	336	336	NUM
cjfa-59254	81	13	czech	czech	ADJ
cjfa-59254	81	14	firms	firm	NOUN
cjfa-59254	81	15	and	and	CCONJ
cjfa-59254	81	16	20	20	NUM
cjfa-59254	81	17	firms	firm	NOUN
cjfa-59254	81	18	certified	certify	VERB
cjfa-59254	81	19	by	by	ADP
cjfa-59254	81	20	the	the	DET
cjfa-59254	81	21	european	european	PROPN
cjfa-59254	81	22	foundation	foundation	PROPN
cjfa-59254	81	23	for	for	ADP
cjfa-59254	81	24	quality	quality	NOUN
cjfa-59254	81	25	management	management	NOUN
cjfa-59254	81	26	(	(	PUNCT
cjfa-59254	81	27	efqm	efqm	PROPN
cjfa-59254	81	28	)	)	PUNCT
cjfa-59254	81	29	during	during	ADP
cjfa-59254	81	30	2015	2015	NUM
cjfa-59254	81	31	and	and	CCONJ
cjfa-59254	81	32	2019	2019	NUM
cjfa-59254	81	33	financial	financial	ADJ
cjfa-59254	81	34	years	year	NOUN
cjfa-59254	81	35	.	.	PUNCT
cjfa-59254	82	1	the	the	DET
cjfa-59254	82	2	finding	finding	NOUN
cjfa-59254	82	3	revealed	reveal	VERB
cjfa-59254	82	4	that	that	SCONJ
cjfa-59254	82	5	both	both	DET
cjfa-59254	82	6	certified	certified	ADJ
cjfa-59254	82	7	and	and	CCONJ
cjfa-59254	82	8	non	non	ADJ
cjfa-59254	82	9	-	-	ADJ
cjfa-59254	82	10	certified	certified	ADJ
cjfa-59254	82	11	firms	firm	NOUN
cjfa-59254	82	12	’	'	PUNCT
cjfa-59254	82	13	intellectual	intellectual	ADJ
cjfa-59254	82	14	capital	capital	NOUN
cjfa-59254	82	15	influenced	influence	VERB
cjfa-59254	82	16	their	their	PRON
cjfa-59254	82	17	firms	firm	NOUN
cjfa-59254	82	18	’	’	PART
cjfa-59254	82	19	financial	financial	ADJ
cjfa-59254	82	20	performance	performance	NOUN
cjfa-59254	82	21	.	.	PUNCT
cjfa-59254	83	1	a	a	DET
cjfa-59254	83	2	recent	recent	ADJ
cjfa-59254	83	3	study	study	NOUN
cjfa-59254	83	4	conducted	conduct	VERB
cjfa-59254	83	5	by	by	ADP
cjfa-59254	83	6	salman	salman	PROPN
cjfa-59254	83	7	and	and	CCONJ
cjfa-59254	83	8	abogun	abogun	PROPN
cjfa-59254	83	9	(	(	PUNCT
cjfa-59254	83	10	2023	2023	NUM
cjfa-59254	83	11	)	)	PUNCT
cjfa-59254	83	12	found	find	VERB
cjfa-59254	83	13	that	that	SCONJ
cjfa-59254	83	14	only	only	ADJ
cjfa-59254	83	15	cee	cee	PROPN
cjfa-59254	83	16	has	have	VERB
cjfa-59254	83	17	a	a	DET
cjfa-59254	83	18	positive	positive	ADJ
cjfa-59254	83	19	significant	significant	ADJ
cjfa-59254	83	20	relationship	relationship	NOUN
cjfa-59254	83	21	with	with	ADP
cjfa-59254	83	22	market	market	NOUN
cjfa-59254	83	23	value	value	NOUN
cjfa-59254	83	24	.	.	PUNCT
cjfa-59254	84	1	both	both	DET
cjfa-59254	84	2	hce	hce	PROPN
cjfa-59254	84	3	and	and	CCONJ
cjfa-59254	84	4	sce	sce	PROPN
cjfa-59254	84	5	are	be	AUX
cjfa-59254	84	6	not	not	PART
cjfa-59254	84	7	significant	significant	ADJ
cjfa-59254	84	8	.	.	PUNCT
cjfa-59254	85	1	from	from	ADP
cjfa-59254	85	2	the	the	DET
cjfa-59254	85	3	previous	previous	ADJ
cjfa-59254	85	4	studies	study	NOUN
cjfa-59254	85	5	,	,	PUNCT
cjfa-59254	85	6	we	we	PRON
cjfa-59254	85	7	can	can	AUX
cjfa-59254	85	8	conclude	conclude	VERB
cjfa-59254	85	9	that	that	SCONJ
cjfa-59254	85	10	the	the	DET
cjfa-59254	85	11	findings	finding	NOUN
cjfa-59254	85	12	are	be	AUX
cjfa-59254	85	13	inclusive	inclusive	ADJ
cjfa-59254	85	14	;	;	PUNCT
cjfa-59254	85	15	therefore	therefore	ADV
cjfa-59254	85	16	,	,	PUNCT
cjfa-59254	85	17	the	the	DET
cjfa-59254	85	18	study	study	NOUN
cjfa-59254	85	19	hypothesized	hypothesize	VERB
cjfa-59254	85	20	that	that	SCONJ
cjfa-59254	85	21	:	:	PUNCT
cjfa-59254	85	22	h1	h1	NOUN
cjfa-59254	85	23	:	:	PUNCT
cjfa-59254	85	24	capital	capital	NOUN
cjfa-59254	85	25	employed	employ	VERB
cjfa-59254	85	26	efficiency	efficiency	NOUN
cjfa-59254	85	27	does	do	AUX
cjfa-59254	85	28	not	not	PART
cjfa-59254	85	29	significantly	significantly	ADV
cjfa-59254	85	30	influence	influence	VERB
cjfa-59254	85	31	the	the	DET
cjfa-59254	85	32	financial	financial	ADJ
cjfa-59254	85	33	performance	performance	NOUN
cjfa-59254	85	34	(	(	PUNCT
cjfa-59254	85	35	pe	pe	NOUN
cjfa-59254	85	36	)	)	PUNCT
cjfa-59254	85	37	of	of	ADP
cjfa-59254	85	38	oil	oil	NOUN
cjfa-59254	85	39	and	and	CCONJ
cjfa-59254	85	40	gas	gas	NOUN
cjfa-59254	85	41	companies	company	NOUN
cjfa-59254	85	42	in	in	ADP
cjfa-59254	85	43	nigeria	nigeria	PROPN
cjfa-59254	85	44	.	.	PUNCT
cjfa-59254	86	1	h2	h2	PROPN
cjfa-59254	86	2	:	:	PUNCT
cjfa-59254	86	3	human	human	ADJ
cjfa-59254	86	4	capital	capital	NOUN
cjfa-59254	86	5	efficiency	efficiency	NOUN
cjfa-59254	86	6	does	do	AUX
cjfa-59254	86	7	not	not	PART
cjfa-59254	86	8	significantly	significantly	ADV
cjfa-59254	86	9	influence	influence	VERB
cjfa-59254	86	10	the	the	DET
cjfa-59254	86	11	financial	financial	ADJ
cjfa-59254	86	12	performance	performance	NOUN
cjfa-59254	86	13	(	(	PUNCT
cjfa-59254	86	14	pe	pe	NOUN
cjfa-59254	86	15	)	)	PUNCT
cjfa-59254	86	16	of	of	ADP
cjfa-59254	86	17	oil	oil	NOUN
cjfa-59254	86	18	and	and	CCONJ
cjfa-59254	86	19	gas	gas	NOUN
cjfa-59254	86	20	companies	company	NOUN
cjfa-59254	86	21	in	in	ADP
cjfa-59254	86	22	nigeria	nigeria	PROPN
cjfa-59254	86	23	.	.	PUNCT
cjfa-59254	87	1	h3	h3	NOUN
cjfa-59254	87	2	:	:	PUNCT
cjfa-59254	87	3	structural	structural	ADJ
cjfa-59254	87	4	capital	capital	NOUN
cjfa-59254	87	5	efficiency	efficiency	NOUN
cjfa-59254	87	6	does	do	AUX
cjfa-59254	87	7	not	not	PART
cjfa-59254	87	8	significantly	significantly	ADV
cjfa-59254	87	9	influence	influence	VERB
cjfa-59254	87	10	the	the	DET
cjfa-59254	87	11	financial	financial	ADJ
cjfa-59254	87	12	performance	performance	NOUN
cjfa-59254	87	13	(	(	PUNCT
cjfa-59254	87	14	pe	pe	NOUN
cjfa-59254	87	15	)	)	PUNCT
cjfa-59254	87	16	of	of	ADP
cjfa-59254	87	17	oil	oil	NOUN
cjfa-59254	87	18	and	and	CCONJ
cjfa-59254	87	19	gas	gas	NOUN
cjfa-59254	87	20	companies	company	NOUN
cjfa-59254	87	21	in	in	ADP
cjfa-59254	87	22	nigeria	nigeria	PROPN
cjfa-59254	87	23	.	.	PUNCT
cjfa-59254	88	1	this	this	DET
cjfa-59254	88	2	study	study	NOUN
cjfa-59254	88	3	is	be	AUX
cjfa-59254	88	4	underpinned	underpin	VERB
cjfa-59254	88	5	by	by	ADP
cjfa-59254	88	6	knowledge	knowledge	NOUN
cjfa-59254	88	7	-	-	PUNCT
cjfa-59254	88	8	based	base	VERB
cjfa-59254	88	9	view	view	NOUN
cjfa-59254	88	10	(	(	PUNCT
cjfa-59254	88	11	kbv	kbv	PROPN
cjfa-59254	88	12	)	)	PUNCT
cjfa-59254	88	13	propounded	propound	VERB
cjfa-59254	88	14	by	by	ADP
cjfa-59254	88	15	nonaka	nonaka	PROPN
cjfa-59254	88	16	and	and	CCONJ
cjfa-59254	88	17	takeuchi	takeuchi	PROPN
cjfa-59254	88	18	(	(	PUNCT
cjfa-59254	88	19	1995	1995	NUM
cjfa-59254	88	20	)	)	PUNCT
cjfa-59254	88	21	.	.	PUNCT
cjfa-59254	89	1	kbv	kbv	PROPN
cjfa-59254	89	2	is	be	AUX
cjfa-59254	89	3	centered	center	VERB
cjfa-59254	89	4	on	on	ADP
cjfa-59254	89	5	the	the	DET
cjfa-59254	89	6	most	most	ADV
cjfa-59254	89	7	valuable	valuable	ADJ
cjfa-59254	89	8	knowledge	knowledge	NOUN
cjfa-59254	89	9	-	-	PUNCT
cjfa-59254	89	10	based	base	VERB
cjfa-59254	89	11	resource	resource	NOUN
cjfa-59254	89	12	of	of	ADP
cjfa-59254	89	13	any	any	DET
cjfa-59254	89	14	organization	organization	NOUN
cjfa-59254	89	15	(	(	PUNCT
cjfa-59254	89	16	grant	grant	NOUN
cjfa-59254	89	17	,	,	PUNCT
cjfa-59254	89	18	1996	1996	NUM
cjfa-59254	89	19	;	;	PUNCT
cjfa-59254	89	20	stam	stam	NOUN
cjfa-59254	89	21	,	,	PUNCT
cjfa-59254	89	22	2007	2007	NUM
cjfa-59254	89	23	)	)	PUNCT
cjfa-59254	89	24	.	.	PUNCT
cjfa-59254	90	1	the	the	DET
cjfa-59254	90	2	proponents	proponent	NOUN
cjfa-59254	90	3	of	of	ADP
cjfa-59254	90	4	knowledge	knowledge	NOUN
cjfa-59254	90	5	-	-	PUNCT
cjfa-59254	90	6	based	base	VERB
cjfa-59254	90	7	theory	theory	NOUN
cjfa-59254	90	8	assumed	assume	VERB
cjfa-59254	90	9	that	that	SCONJ
cjfa-59254	90	10	what	what	PRON
cjfa-59254	90	11	determines	determine	VERB
cjfa-59254	90	12	a	a	DET
cjfa-59254	90	13	competitive	competitive	ADJ
cjfa-59254	90	14	advantage	advantage	NOUN
cjfa-59254	90	15	of	of	ADP
cjfa-59254	90	16	a	a	DET
cjfa-59254	90	17	company	company	NOUN
cjfa-59254	90	18	is	be	AUX
cjfa-59254	90	19	said	say	VERB
cjfa-59254	90	20	to	to	PART
cjfa-59254	90	21	be	be	AUX
cjfa-59254	90	22	unmovable	unmovable	ADJ
cjfa-59254	90	23	,	,	PUNCT
cjfa-59254	90	24	difficult	difficult	ADJ
cjfa-59254	90	25	to	to	PART
cjfa-59254	90	26	copy	copy	VERB
cjfa-59254	90	27	,	,	PUNCT
cjfa-59254	90	28	mixed	mixed	ADJ
cjfa-59254	90	29	,	,	PUNCT
cjfa-59254	90	30	and	and	CCONJ
cjfa-59254	90	31	very	very	ADV
cjfa-59254	90	32	complex	complex	ADJ
cjfa-59254	90	33	.	.	PUNCT
cjfa-59254	91	1	the	the	DET
cjfa-59254	91	2	knowledge	knowledge	NOUN
cjfa-59254	91	3	-	-	PUNCT
cjfa-59254	91	4	based	base	VERB
cjfa-59254	91	5	theory	theory	NOUN
cjfa-59254	91	6	completely	completely	ADV
cjfa-59254	91	7	explained	explain	VERB
cjfa-59254	91	8	knowledge	knowledge	NOUN
cjfa-59254	91	9	,	,	PUNCT
cjfa-59254	91	10	its	its	PRON
cjfa-59254	91	11	nature	nature	NOUN
cjfa-59254	91	12	,	,	PUNCT
cjfa-59254	91	13	and	and	CCONJ
cjfa-59254	91	14	management	management	NOUN
cjfa-59254	91	15	;	;	PUNCT
cjfa-59254	91	16	hence	hence	ADV
cjfa-59254	91	17	,	,	PUNCT
cjfa-59254	91	18	it	it	PRON
cjfa-59254	91	19	is	be	AUX
cjfa-59254	91	20	called	call	VERB
cjfa-59254	91	21	explicit	explicit	ADJ
cjfa-59254	91	22	knowledge	knowledge	NOUN
cjfa-59254	91	23	.	.	PUNCT
cjfa-59254	92	1	they	they	PRON
cjfa-59254	92	2	emphasized	emphasize	VERB
cjfa-59254	92	3	that	that	SCONJ
cjfa-59254	92	4	knowledge	knowledge	NOUN
cjfa-59254	92	5	is	be	AUX
cjfa-59254	92	6	a	a	DET
cjfa-59254	92	7	collaboration	collaboration	NOUN
cjfa-59254	92	8	of	of	ADP
cjfa-59254	92	9	non	non	ADJ
cjfa-59254	92	10	-	-	ADJ
cjfa-59254	92	11	human	human	ADJ
cjfa-59254	92	12	-	-	PUNCT
cjfa-59254	92	13	related	relate	VERB
cjfa-59254	92	14	(	(	PUNCT
cjfa-59254	92	15	structural	structural	ADJ
cjfa-59254	92	16	capital	capital	NOUN
cjfa-59254	92	17	)	)	PUNCT
cjfa-59254	92	18	and	and	CCONJ
cjfa-59254	92	19	human	human	NOUN
cjfa-59254	92	20	-	-	PUNCT
cjfa-59254	92	21	related	relate	VERB
cjfa-59254	92	22	(	(	PUNCT
cjfa-59254	92	23	human	human	ADJ
cjfa-59254	92	24	capital	capital	NOUN
cjfa-59254	92	25	)	)	PUNCT
cjfa-59254	92	26	resources	resource	NOUN
cjfa-59254	92	27	.	.	PUNCT
cjfa-59254	93	1	these	these	DET
cjfa-59254	93	2	two	two	NUM
cjfa-59254	93	3	resources	resource	NOUN
cjfa-59254	93	4	are	be	AUX
cjfa-59254	93	5	intellectual	intellectual	ADJ
cjfa-59254	93	6	capital	capital	NOUN
cjfa-59254	93	7	components	component	NOUN
cjfa-59254	93	8	.	.	PUNCT
cjfa-59254	94	1	supporters	supporter	NOUN
cjfa-59254	94	2	of	of	ADP
cjfa-59254	94	3	this	this	DET
cjfa-59254	94	4	theory	theory	NOUN
cjfa-59254	94	5	believe	believe	VERB
cjfa-59254	94	6	that	that	SCONJ
cjfa-59254	94	7	knowledge	knowledge	NOUN
cjfa-59254	94	8	is	be	AUX
cjfa-59254	94	9	centered	center	VERB
cjfa-59254	94	10	on	on	ADP
cjfa-59254	94	11	everything	everything	PRON
cjfa-59254	94	12	the	the	DET
cjfa-59254	94	13	employees	employee	NOUN
cjfa-59254	94	14	(	(	PUNCT
cjfa-59254	94	15	human	human	ADJ
cjfa-59254	94	16	capital	capital	NOUN
cjfa-59254	94	17	)	)	PUNCT
cjfa-59254	94	18	had	have	VERB
cjfa-59254	94	19	to	to	PART
cjfa-59254	94	20	do	do	VERB
cjfa-59254	94	21	and	and	CCONJ
cjfa-59254	94	22	all	all	DET
cjfa-59254	94	23	the	the	DET
cjfa-59254	94	24	other	other	ADJ
cjfa-59254	94	25	organization	organization	NOUN
cjfa-59254	94	26	resources	resource	NOUN
cjfa-59254	94	27	such	such	ADJ
cjfa-59254	94	28	as	as	ADP
cjfa-59254	94	29	procedure	procedure	NOUN
cjfa-59254	94	30	,	,	PUNCT
cjfa-59254	94	31	organization	organization	NOUN
cjfa-59254	94	32	system	system	NOUN
cjfa-59254	94	33	,	,	PUNCT
cjfa-59254	94	34	and	and	CCONJ
cjfa-59254	94	35	routines	routine	NOUN
cjfa-59254	94	36	(	(	PUNCT
cjfa-59254	94	37	structural	structural	ADJ
cjfa-59254	94	38	capi	capi	X
cjfa-59254	94	39	intellectual	intellectual	ADJ
cjfa-59254	94	40	capital	capital	NOUN
cjfa-59254	94	41	and	and	CCONJ
cjfa-59254	94	42	financial	financial	ADJ
cjfa-59254	94	43	performance	performance	NOUN
cjfa-59254	94	44	…	…	PUNCT
cjfa-59254	94	45	101101	101101	NUM
cjfa-59254	94	46	tal	tal	NOUN
cjfa-59254	94	47	)	)	PUNCT
cjfa-59254	94	48	that	that	PRON
cjfa-59254	94	49	can	can	AUX
cjfa-59254	94	50	help	help	VERB
cjfa-59254	94	51	employees	employee	NOUN
cjfa-59254	94	52	perform	perform	VERB
cjfa-59254	94	53	optimally	optimally	ADV
cjfa-59254	94	54	.	.	PUNCT
cjfa-59254	95	1	finally	finally	ADV
cjfa-59254	95	2	,	,	PUNCT
cjfa-59254	95	3	this	this	DET
cjfa-59254	95	4	theory	theory	NOUN
cjfa-59254	95	5	concludes	conclude	VERB
cjfa-59254	95	6	that	that	SCONJ
cjfa-59254	95	7	for	for	SCONJ
cjfa-59254	95	8	any	any	DET
cjfa-59254	95	9	organization	organization	NOUN
cjfa-59254	95	10	to	to	PART
cjfa-59254	95	11	achieve	achieve	VERB
cjfa-59254	95	12	competitive	competitive	ADJ
cjfa-59254	95	13	advantage	advantage	NOUN
cjfa-59254	95	14	,	,	PUNCT
cjfa-59254	95	15	it	it	PRON
cjfa-59254	95	16	must	must	AUX
cjfa-59254	95	17	nurture	nurture	VERB
cjfa-59254	95	18	its	its	PRON
cjfa-59254	95	19	specific	specific	ADJ
cjfa-59254	95	20	knowledge	knowledge	NOUN
cjfa-59254	95	21	assets	asset	NOUN
cjfa-59254	95	22	in	in	ADP
cjfa-59254	95	23	which	which	PRON
cjfa-59254	95	24	intellectual	intellectual	ADJ
cjfa-59254	95	25	capital	capital	NOUN
cjfa-59254	95	26	components	component	NOUN
cjfa-59254	95	27	are	be	AUX
cjfa-59254	95	28	specific	specific	ADJ
cjfa-59254	95	29	and	and	CCONJ
cjfa-59254	95	30	characterized	characterize	VERB
cjfa-59254	95	31	by	by	ADP
cjfa-59254	95	32	a	a	DET
cjfa-59254	95	33	company	company	NOUN
cjfa-59254	95	34	’s	’s	PART
cjfa-59254	95	35	nature	nature	NOUN
cjfa-59254	95	36	.	.	PUNCT
cjfa-59254	96	1	the	the	DET
cjfa-59254	96	2	research	research	NOUN
cjfa-59254	96	3	methodology	methodology	NOUN
cjfa-59254	96	4	and	and	CCONJ
cjfa-59254	96	5	the	the	DET
cjfa-59254	96	6	course	course	NOUN
cjfa-59254	96	7	of	of	ADP
cjfa-59254	96	8	research	research	NOUN
cjfa-59254	96	9	processthe	processthe	NOUN
cjfa-59254	96	10	research	research	NOUN
cjfa-59254	96	11	methodology	methodology	NOUN
cjfa-59254	96	12	and	and	CCONJ
cjfa-59254	96	13	the	the	DET
cjfa-59254	96	14	course	course	NOUN
cjfa-59254	96	15	of	of	ADP
cjfa-59254	96	16	research	research	NOUN
cjfa-59254	96	17	process	process	NOUN
cjfa-59254	96	18	price	price	NOUN
cjfa-59254	96	19	earning	earning	NOUN
cjfa-59254	96	20	(	(	PUNCT
cjfa-59254	96	21	pe	pe	INTJ
cjfa-59254	96	22	)	)	PUNCT
cjfa-59254	96	23	was	be	AUX
cjfa-59254	96	24	used	use	VERB
cjfa-59254	96	25	as	as	ADP
cjfa-59254	96	26	a	a	DET
cjfa-59254	96	27	proxy	proxy	NOUN
cjfa-59254	96	28	for	for	ADP
cjfa-59254	96	29	firm	firm	ADJ
cjfa-59254	96	30	financial	financial	ADJ
cjfa-59254	96	31	performance	performance	NOUN
cjfa-59254	96	32	,	,	PUNCT
cjfa-59254	96	33	and	and	CCONJ
cjfa-59254	96	34	intellectual	intellectual	ADJ
cjfa-59254	96	35	capital	capital	NOUN
cjfa-59254	96	36	was	be	AUX
cjfa-59254	96	37	used	use	VERB
cjfa-59254	96	38	as	as	ADP
cjfa-59254	96	39	a	a	DET
cjfa-59254	96	40	proxy	proxy	NOUN
cjfa-59254	96	41	by	by	ADP
cjfa-59254	96	42	capital	capital	NOUN
cjfa-59254	96	43	employed	employ	VERB
cjfa-59254	96	44	efficiency	efficiency	NOUN
cjfa-59254	96	45	(	(	PUNCT
cjfa-59254	96	46	cee	cee	NOUN
cjfa-59254	96	47	)	)	PUNCT
cjfa-59254	96	48	,	,	PUNCT
cjfa-59254	96	49	human	human	ADJ
cjfa-59254	96	50	capital	capital	NOUN
cjfa-59254	96	51	efficiency	efficiency	NOUN
cjfa-59254	96	52	(	(	PUNCT
cjfa-59254	96	53	hce	hce	PROPN
cjfa-59254	96	54	)	)	PUNCT
cjfa-59254	96	55	,	,	PUNCT
cjfa-59254	96	56	and	and	CCONJ
cjfa-59254	96	57	structural	structural	ADJ
cjfa-59254	96	58	capital	capital	NOUN
cjfa-59254	96	59	efficiency	efficiency	NOUN
cjfa-59254	96	60	(	(	PUNCT
cjfa-59254	96	61	sce	sce	PROPN
cjfa-59254	96	62	)	)	PUNCT
cjfa-59254	96	63	.	.	PUNCT
cjfa-59254	97	1	the	the	DET
cjfa-59254	97	2	control	control	NOUN
cjfa-59254	97	3	variables	variable	NOUN
cjfa-59254	97	4	are	be	AUX
cjfa-59254	97	5	:	:	PUNCT
cjfa-59254	97	6	firm	firm	ADJ
cjfa-59254	97	7	size	size	NOUN
cjfa-59254	97	8	(	(	PUNCT
cjfa-59254	97	9	lfsiz	lfsiz	NOUN
cjfa-59254	97	10	)	)	PUNCT
cjfa-59254	97	11	,	,	PUNCT
cjfa-59254	97	12	revenue	revenue	NOUN
cjfa-59254	97	13	growth	growth	NOUN
cjfa-59254	97	14	(	(	PUNCT
cjfa-59254	97	15	revg	revg	NOUN
cjfa-59254	97	16	)	)	PUNCT
cjfa-59254	97	17	,	,	PUNCT
cjfa-59254	97	18	and	and	CCONJ
cjfa-59254	97	19	firm	firm	ADJ
cjfa-59254	97	20	age	age	NOUN
cjfa-59254	97	21	(	(	PUNCT
cjfa-59254	97	22	fage	fage	NOUN
cjfa-59254	97	23	)	)	PUNCT
cjfa-59254	97	24	.	.	PUNCT
cjfa-59254	98	1	the	the	DET
cjfa-59254	98	2	study	study	NOUN
cjfa-59254	98	3	adopted	adopt	VERB
cjfa-59254	98	4	lu	lu	PROPN
cjfa-59254	98	5	et	et	PROPN
cjfa-59254	98	6	al	al	PROPN
cjfa-59254	98	7	.	.	PROPN
cjfa-59254	98	8	2021	2021	NUM
cjfa-59254	98	9	model	model	NOUN
cjfa-59254	98	10	.	.	PUNCT
cjfa-59254	99	1	this	this	DET
cjfa-59254	99	2	study	study	NOUN
cjfa-59254	99	3	model	model	NOUN
cjfa-59254	99	4	was	be	AUX
cjfa-59254	99	5	specified	specify	VERB
cjfa-59254	99	6	as	as	SCONJ
cjfa-59254	99	7	follows	follow	VERB
cjfa-59254	99	8	:	:	PUNCT
cjfa-59254	99	9	pe	pe	PROPN
cjfa-59254	99	10	ratioit	ratioit	NOUN
cjfa-59254	99	11	=	=	SYM
cjfa-59254	99	12	b0	b0	NOUN
cjfa-59254	99	13	+	+	NOUN
cjfa-59254	99	14	b1ceeit	b1ceeit	NOUN
cjfa-59254	99	15	+	+	CCONJ
cjfa-59254	99	16	b2hceit	b2hceit	NOUN
cjfa-59254	99	17	+	+	CCONJ
cjfa-59254	99	18	b3sceit	b3sceit	ADP
cjfa-59254	99	19	+	+	SYM
cjfa-59254	99	20	b4revgit	b4revgit	NOUN
cjfa-59254	99	21	+	+	CCONJ
cjfa-59254	99	22	b5lfsizit	b5lfsizit	NOUN
cjfa-59254	99	23	+	+	CCONJ
cjfa-59254	99	24	b6fageit	b6fageit	PROPN
cjfa-59254	99	25	+	+	CCONJ
cjfa-59254	99	26	ɛit	ɛit	NOUN
cjfa-59254	99	27	(	(	PUNCT
cjfa-59254	99	28	1	1	NUM
cjfa-59254	99	29	)	)	PUNCT
cjfa-59254	100	1	where	where	SCONJ
cjfa-59254	100	2	:	:	PUNCT
cjfa-59254	100	3	pe	pe	NOUN
cjfa-59254	100	4	ratio	ratio	NOUN
cjfa-59254	100	5	=	=	SYM
cjfa-59254	100	6	performance	performance	NOUN
cjfa-59254	100	7	(	(	PUNCT
cjfa-59254	100	8	dependent	dependent	ADJ
cjfa-59254	100	9	variable	variable	NOUN
cjfa-59254	100	10	)	)	PUNCT
cjfa-59254	100	11	b0	b0	NOUN
cjfa-59254	100	12	=	=	SYM
cjfa-59254	100	13	intercept	intercept	PROPN
cjfa-59254	100	14	cee	cee	PROPN
cjfa-59254	100	15	=	=	NOUN
cjfa-59254	100	16	capital	capital	NOUN
cjfa-59254	100	17	employed	employ	VERB
cjfa-59254	100	18	efficiency	efficiency	NOUN
cjfa-59254	100	19	(	(	PUNCT
cjfa-59254	100	20	value	value	NOUN
cjfa-59254	100	21	added	add	VERB
cjfa-59254	100	22	by	by	ADP
cjfa-59254	100	23	capital	capital	NOUN
cjfa-59254	100	24	employed	employ	VERB
cjfa-59254	100	25	)	)	PUNCT
cjfa-59254	100	26	hce	hce	PROPN
cjfa-59254	101	1	=	=	PUNCT
cjfa-59254	101	2	human	human	ADJ
cjfa-59254	101	3	capital	capital	NOUN
cjfa-59254	101	4	efficiency	efficiency	NOUN
cjfa-59254	101	5	(	(	PUNCT
cjfa-59254	101	6	value	value	NOUN
cjfa-59254	101	7	added	add	VERB
cjfa-59254	101	8	by	by	ADP
cjfa-59254	101	9	human	human	ADJ
cjfa-59254	101	10	capital	capital	NOUN
cjfa-59254	101	11	)	)	PUNCT
cjfa-59254	101	12	sce	sce	NOUN
cjfa-59254	101	13	=	=	PUNCT
cjfa-59254	101	14	structural	structural	ADJ
cjfa-59254	101	15	capital	capital	NOUN
cjfa-59254	101	16	efficiency	efficiency	NOUN
cjfa-59254	101	17	(	(	PUNCT
cjfa-59254	101	18	value	value	NOUN
cjfa-59254	101	19	added	add	VERB
cjfa-59254	101	20	by	by	ADP
cjfa-59254	101	21	structural	structural	ADJ
cjfa-59254	101	22	capital	capital	NOUN
cjfa-59254	101	23	)	)	PUNCT
cjfa-59254	102	1	revg	revg	NOUN
cjfa-59254	102	2	=	=	PUNCT
cjfa-59254	102	3	revenue	revenue	NOUN
cjfa-59254	102	4	growth	growth	NOUN
cjfa-59254	102	5	(	(	PUNCT
cjfa-59254	102	6	increase	increase	VERB
cjfa-59254	102	7	in	in	ADP
cjfa-59254	102	8	revenue	revenue	NOUN
cjfa-59254	102	9	)	)	PUNCT
cjfa-59254	102	10	lfsiz	lfsiz	NOUN
cjfa-59254	102	11	=	=	PUNCT
cjfa-59254	102	12	firm	firm	ADJ
cjfa-59254	102	13	size	size	NOUN
cjfa-59254	102	14	(	(	PUNCT
cjfa-59254	102	15	log	log	NOUN
cjfa-59254	102	16	of	of	ADP
cjfa-59254	102	17	total	total	ADJ
cjfa-59254	102	18	assets	asset	NOUN
cjfa-59254	102	19	)	)	PUNCT
cjfa-59254	102	20	fage	fage	NOUN
cjfa-59254	102	21	=	=	SYM
cjfa-59254	102	22	firm	firm	ADJ
cjfa-59254	102	23	age	age	NOUN
cjfa-59254	102	24	(	(	PUNCT
cjfa-59254	102	25	number	number	NOUN
cjfa-59254	102	26	of	of	ADP
cjfa-59254	102	27	years	year	NOUN
cjfa-59254	102	28	the	the	DET
cjfa-59254	102	29	company	company	NOUN
cjfa-59254	102	30	has	have	AUX
cjfa-59254	102	31	been	be	AUX
cjfa-59254	102	32	listed	list	VERB
cjfa-59254	102	33	on	on	ADP
cjfa-59254	102	34	stock	stock	NOUN
cjfa-59254	102	35	market	market	NOUN
cjfa-59254	102	36	)	)	PUNCT
cjfa-59254	102	37	b1	b1	PROPN
cjfa-59254	102	38	,	,	PUNCT
cjfa-59254	102	39	b2	b2	NOUN
cjfa-59254	102	40	,	,	PUNCT
cjfa-59254	102	41	…	…	PUNCT
cjfa-59254	102	42	b6	b6	NOUN
cjfa-59254	102	43	=	=	PUNCT
cjfa-59254	102	44	coefficient	coefficient	NOUN
cjfa-59254	102	45	of	of	ADP
cjfa-59254	102	46	the	the	DET
cjfa-59254	102	47	regression	regression	NOUN
cjfa-59254	102	48	or	or	CCONJ
cjfa-59254	102	49	the	the	DET
cjfa-59254	102	50	slope	slope	NOUN
cjfa-59254	103	1	i	i	NOUN
cjfa-59254	103	2	=	=	NOUN
cjfa-59254	103	3	number	number	NOUN
cjfa-59254	103	4	of	of	ADP
cjfa-59254	103	5	oil	oil	NOUN
cjfa-59254	103	6	and	and	CCONJ
cjfa-59254	103	7	gas	gas	NOUN
cjfa-59254	103	8	firms	firm	NOUN
cjfa-59254	103	9	t	t	NOUN
cjfa-59254	103	10	=	=	PUNCT
cjfa-59254	103	11	number	number	NOUN
cjfa-59254	103	12	of	of	ADP
cjfa-59254	103	13	years	year	NOUN
cjfa-59254	103	14	ɛ	ɛ	PROPN
cjfa-59254	103	15	=	=	NOUN
cjfa-59254	103	16	error	error	NOUN
cjfa-59254	103	17	term	term	NOUN
cjfa-59254	103	18	price	price	NOUN
cjfa-59254	103	19	to	to	ADP
cjfa-59254	103	20	earnings	earning	NOUN
cjfa-59254	103	21	per	per	ADP
cjfa-59254	103	22	share	share	NOUN
cjfa-59254	103	23	(	(	PUNCT
cjfa-59254	103	24	pe	pe	NOUN
cjfa-59254	103	25	ratio	ratio	NOUN
cjfa-59254	103	26	)	)	PUNCT
cjfa-59254	103	27	was	be	AUX
cjfa-59254	103	28	computed	compute	VERB
cjfa-59254	103	29	in	in	ADP
cjfa-59254	103	30	numbers	number	NOUN
cjfa-59254	103	31	as	as	ADP
cjfa-59254	103	32	the	the	DET
cjfa-59254	103	33	annual	annual	ADJ
cjfa-59254	103	34	average	average	ADJ
cjfa-59254	103	35	monthly	monthly	ADJ
cjfa-59254	103	36	closing	closing	NOUN
cjfa-59254	103	37	share	share	NOUN
cjfa-59254	103	38	price	price	NOUN
cjfa-59254	103	39	divided	divide	VERB
cjfa-59254	103	40	by	by	ADP
cjfa-59254	103	41	earnings	earning	NOUN
cjfa-59254	103	42	per	per	ADP
cjfa-59254	103	43	share	share	NOUN
cjfa-59254	103	44	(	(	PUNCT
cjfa-59254	103	45	eps	eps	PROPN
cjfa-59254	103	46	)	)	PUNCT
cjfa-59254	103	47	.	.	PUNCT
cjfa-59254	104	1	pe	pe	PROPN
cjfa-59254	104	2	ratio	ratio	NOUN
cjfa-59254	105	1	=	=	PUNCT
cjfa-59254	106	1	[	[	X
cjfa-59254	106	2	share	share	NOUN
cjfa-59254	106	3	price	price	NOUN
cjfa-59254	106	4	/	/	SYM
cjfa-59254	106	5	eps	eps	PROPN
cjfa-59254	106	6	]	]	X
cjfa-59254	106	7	eps	eps	PROPN
cjfa-59254	106	8	=	=	SYM
cjfa-59254	106	9	(	(	PUNCT
cjfa-59254	106	10	net	net	ADJ
cjfa-59254	106	11	income	income	NOUN
cjfa-59254	106	12	–	–	PUNCT
cjfa-59254	106	13	preferred	prefer	VERB
cjfa-59254	106	14	dividends	dividend	NOUN
cjfa-59254	106	15	)	)	PUNCT
cjfa-59254	106	16	divided	divide	VERB
cjfa-59254	106	17	by	by	ADP
cjfa-59254	106	18	the	the	DET
cjfa-59254	106	19	weighted	weight	VERB
cjfa-59254	106	20	average	average	ADJ
cjfa-59254	106	21	number	number	NOUN
cjfa-59254	106	22	of	of	ADP
cjfa-59254	106	23	ordinary	ordinary	ADJ
cjfa-59254	106	24	shares	share	NOUN
cjfa-59254	106	25	outstanding	outstanding	ADJ
cjfa-59254	106	26	during	during	ADP
cjfa-59254	106	27	the	the	DET
cjfa-59254	106	28	period	period	NOUN
cjfa-59254	106	29	cee	cee	PROPN
cjfa-59254	106	30	=	=	NOUN
cjfa-59254	106	31	total	total	ADJ
cjfa-59254	106	32	assets	asset	NOUN
cjfa-59254	106	33	–	–	PUNCT
cjfa-59254	106	34	intangible	intangible	ADJ
cjfa-59254	106	35	assets	asset	NOUN
cjfa-59254	106	36	ramat	ramat	PROPN
cjfa-59254	106	37	titilayo	titilayo	PROPN
cjfa-59254	106	38	salman	salman	PROPN
cjfa-59254	106	39	,	,	PUNCT
cjfa-59254	106	40	aisha	aisha	PROPN
cjfa-59254	106	41	abdulsalam	abdulsalam	PROPN
cjfa-59254	106	42	-	-	PUNCT
cjfa-59254	106	43	gambari102102	gambari102102	PROPN
cjfa-59254	106	44	hce	hce	NOUN
cjfa-59254	106	45	=	=	NOUN
cjfa-59254	106	46	total	total	ADJ
cjfa-59254	106	47	salary	salary	NOUN
cjfa-59254	106	48	+	+	CCONJ
cjfa-59254	106	49	wages	wage	NOUN
cjfa-59254	106	50	+	+	CCONJ
cjfa-59254	106	51	compensation	compensation	NOUN
cjfa-59254	106	52	+	+	CCONJ
cjfa-59254	106	53	all	all	DET
cjfa-59254	106	54	welfare	welfare	NOUN
cjfa-59254	106	55	costs	cost	NOUN
cjfa-59254	106	56	of	of	ADP
cjfa-59254	106	57	employees/	employees/	NUM
cjfa-59254	106	58	structural	structural	ADJ
cjfa-59254	106	59	capital	capital	NOUN
cjfa-59254	106	60	sce	sce	PROPN
cjfa-59254	106	61	=	=	SYM
cjfa-59254	106	62	va	va	PROPN
cjfa-59254	106	63	–	–	PUNCT
cjfa-59254	106	64	hc	hc	PROPN
cjfa-59254	106	65	va	va	NOUN
cjfa-59254	106	66	=	=	NOUN
cjfa-59254	106	67	value	value	NOUN
cjfa-59254	106	68	added	add	VERB
cjfa-59254	106	69	created	create	VERB
cjfa-59254	106	70	by	by	ADP
cjfa-59254	106	71	a	a	DET
cjfa-59254	106	72	company	company	NOUN
cjfa-59254	106	73	.	.	PUNCT
cjfa-59254	107	1	the	the	DET
cjfa-59254	107	2	value	value	NOUN
cjfa-59254	107	3	of	of	ADP
cjfa-59254	107	4	a	a	DET
cjfa-59254	107	5	company	company	NOUN
cjfa-59254	107	6	for	for	ADP
cjfa-59254	107	7	this	this	DET
cjfa-59254	107	8	study	study	NOUN
cjfa-59254	107	9	given	give	VERB
cjfa-59254	107	10	below	below	ADP
cjfa-59254	107	11	:	:	PUNCT
cjfa-59254	107	12	va	va	PROPN
cjfa-59254	107	13	=	=	PUNCT
cjfa-59254	107	14	oi	oi	PROPN
cjfa-59254	108	1	+	+	CCONJ
cjfa-59254	108	2	e	e	PROPN
cjfa-59254	108	3	+	+	PROPN
cjfa-59254	108	4	d	d	PROPN
cjfa-59254	108	5	+	+	CCONJ
cjfa-59254	108	6	a	a	DET
cjfa-59254	108	7	where	where	SCONJ
cjfa-59254	108	8	:	:	PUNCT
cjfa-59254	108	9	oi	oi	X
cjfa-59254	108	10	=	=	VERB
cjfa-59254	108	11	operating	operate	VERB
cjfa-59254	108	12	income	income	NOUN
cjfa-59254	108	13	,	,	PUNCT
cjfa-59254	108	14	e	e	X
cjfa-59254	108	15	=	=	NOUN
cjfa-59254	108	16	employees	employee	NOUN
cjfa-59254	108	17	costs	cost	VERB
cjfa-59254	108	18	,	,	PUNCT
cjfa-59254	108	19	d	d	NOUN
cjfa-59254	108	20	=	=	SYM
cjfa-59254	108	21	depreciation	depreciation	NOUN
cjfa-59254	108	22	,	,	PUNCT
cjfa-59254	108	23	a	a	DET
cjfa-59254	108	24	=	=	PUNCT
cjfa-59254	108	25	amortization	amortization	NOUN
cjfa-59254	108	26	.	.	PUNCT
cjfa-59254	109	1	value	value	NOUN
cjfa-59254	109	2	added	add	VERB
cjfa-59254	109	3	intellectual	intellectual	ADJ
cjfa-59254	109	4	coefficient	coefficient	NOUN
cjfa-59254	109	5	(	(	PUNCT
cjfa-59254	109	6	vaic	vaic	ADV
cjfa-59254	109	7	)	)	PUNCT
cjfa-59254	109	8	was	be	AUX
cjfa-59254	109	9	calculated	calculate	VERB
cjfa-59254	109	10	as	as	ADP
cjfa-59254	109	11	the	the	DET
cjfa-59254	109	12	sum	sum	NOUN
cjfa-59254	109	13	of	of	ADP
cjfa-59254	109	14	capital	capital	NOUN
cjfa-59254	109	15	employed	employ	VERB
cjfa-59254	109	16	efficiency	efficiency	NOUN
cjfa-59254	109	17	+	+	CCONJ
cjfa-59254	109	18	human	human	ADJ
cjfa-59254	109	19	capital	capital	NOUN
cjfa-59254	109	20	efficiency	efficiency	NOUN
cjfa-59254	109	21	+	+	CCONJ
cjfa-59254	109	22	structural	structural	ADJ
cjfa-59254	109	23	capital	capital	NOUN
cjfa-59254	109	24	efficiency	efficiency	NOUN
cjfa-59254	109	25	.	.	PUNCT
cjfa-59254	110	1	value	value	NOUN
cjfa-59254	110	2	added	add	VERB
cjfa-59254	110	3	intellectual	intellectual	ADJ
cjfa-59254	110	4	coefficient	coefficient	NOUN
cjfa-59254	110	5	(	(	PUNCT
cjfa-59254	110	6	vaic	vaic	ADV
cjfa-59254	110	7	):	):	PUNCT
cjfa-59254	110	8	it	it	PRON
cjfa-59254	110	9	is	be	AUX
cjfa-59254	110	10	the	the	DET
cjfa-59254	110	11	value	value	NOUN
cjfa-59254	110	12	added	add	VERB
cjfa-59254	110	13	efficiency	efficiency	NOUN
cjfa-59254	110	14	of	of	ADP
cjfa-59254	110	15	all	all	DET
cjfa-59254	110	16	the	the	DET
cjfa-59254	110	17	components	component	NOUN
cjfa-59254	110	18	of	of	ADP
cjfa-59254	110	19	intellectual	intellectual	ADJ
cjfa-59254	110	20	capital	capital	NOUN
cjfa-59254	110	21	.	.	PUNCT
cjfa-59254	111	1	therefore	therefore	ADV
cjfa-59254	111	2	,	,	PUNCT
cjfa-59254	111	3	vaic	vaic	PROPN
cjfa-59254	111	4	=	=	SYM
cjfa-59254	111	5	cee	cee	PROPN
cjfa-59254	111	6	+	+	CCONJ
cjfa-59254	111	7	hce	hce	PROPN
cjfa-59254	111	8	+	+	CCONJ
cjfa-59254	111	9	sce	sce	PROPN
cjfa-59254	111	10	revenue	revenue	NOUN
cjfa-59254	111	11	growth	growth	NOUN
cjfa-59254	111	12	(	(	PUNCT
cjfa-59254	111	13	revg	revg	NOUN
cjfa-59254	111	14	)	)	PUNCT
cjfa-59254	111	15	=	=	SYM
cjfa-59254	111	16	cyr	cyr	PROPN
cjfa-59254	111	17	–	–	PUNCT
cjfa-59254	111	18	pyr	pyr	NOUN
cjfa-59254	111	19	where	where	SCONJ
cjfa-59254	111	20	:	:	PUNCT
cjfa-59254	111	21	cyr	cyr	PROPN
cjfa-59254	111	22	=	=	PUNCT
cjfa-59254	111	23	current	current	ADJ
cjfa-59254	111	24	year	year	NOUN
cjfa-59254	111	25	revenue	revenue	NOUN
cjfa-59254	111	26	pyr	pyr	NOUN
cjfa-59254	111	27	=	=	PUNCT
cjfa-59254	111	28	previous	previous	ADJ
cjfa-59254	111	29	year	year	NOUN
cjfa-59254	111	30	revenue	revenue	NOUN
cjfa-59254	111	31	this	this	DET
cjfa-59254	111	32	research	research	NOUN
cjfa-59254	111	33	adopted	adopt	VERB
cjfa-59254	111	34	an	an	DET
cjfa-59254	111	35	expo	expo	NOUN
cjfa-59254	111	36	-	-	PUNCT
cjfa-59254	111	37	facto	facto	X
cjfa-59254	111	38	design	design	NOUN
cjfa-59254	111	39	because	because	SCONJ
cjfa-59254	111	40	of	of	ADP
cjfa-59254	111	41	the	the	DET
cjfa-59254	111	42	fact	fact	NOUN
cjfa-59254	111	43	that	that	SCONJ
cjfa-59254	111	44	data	datum	NOUN
cjfa-59254	111	45	were	be	AUX
cjfa-59254	111	46	available	available	ADJ
cjfa-59254	111	47	without	without	ADP
cjfa-59254	111	48	researchers	researcher	NOUN
cjfa-59254	111	49	’	'	PUNCT
cjfa-59254	111	50	interference	interference	NOUN
cjfa-59254	111	51	.	.	PUNCT
cjfa-59254	112	1	this	this	DET
cjfa-59254	112	2	study	study	NOUN
cjfa-59254	112	3	design	design	NOUN
cjfa-59254	112	4	allows	allow	VERB
cjfa-59254	112	5	the	the	DET
cjfa-59254	112	6	researcher	researcher	NOUN
cjfa-59254	112	7	to	to	PART
cjfa-59254	112	8	obtained	obtain	VERB
cjfa-59254	112	9	data	datum	NOUN
cjfa-59254	112	10	from	from	ADP
cjfa-59254	112	11	companies	company	NOUN
cjfa-59254	112	12	’	'	PUNCT
cjfa-59254	112	13	annual	annual	ADJ
cjfa-59254	112	14	reports	report	NOUN
cjfa-59254	112	15	within	within	ADP
cjfa-59254	112	16	the	the	DET
cjfa-59254	112	17	period	period	NOUN
cjfa-59254	112	18	covered	cover	VERB
cjfa-59254	112	19	.	.	PUNCT
cjfa-59254	113	1	the	the	DET
cjfa-59254	113	2	study	study	NOUN
cjfa-59254	113	3	population	population	NOUN
cjfa-59254	113	4	is	be	AUX
cjfa-59254	113	5	made	make	VERB
cjfa-59254	113	6	up	up	ADP
cjfa-59254	113	7	of	of	ADP
cjfa-59254	113	8	oil	oil	NOUN
cjfa-59254	113	9	and	and	CCONJ
cjfa-59254	113	10	gas	gas	NOUN
cjfa-59254	113	11	firms	firm	NOUN
cjfa-59254	113	12	listed	list	VERB
cjfa-59254	113	13	on	on	ADP
cjfa-59254	113	14	the	the	DET
cjfa-59254	113	15	nigerian	nigerian	ADJ
cjfa-59254	113	16	exchange	exchange	NOUN
cjfa-59254	113	17	group	group	NOUN
cjfa-59254	113	18	.	.	PUNCT
cjfa-59254	114	1	there	there	PRON
cjfa-59254	114	2	are	be	VERB
cjfa-59254	114	3	14	14	NUM
cjfa-59254	114	4	oil	oil	NOUN
cjfa-59254	114	5	and	and	CCONJ
cjfa-59254	114	6	gas	gas	NOUN
cjfa-59254	114	7	firms	firm	NOUN
cjfa-59254	114	8	listed	list	VERB
cjfa-59254	114	9	as	as	ADP
cjfa-59254	114	10	of	of	ADP
cjfa-59254	114	11	december	december	PROPN
cjfa-59254	114	12	2022	2022	NUM
cjfa-59254	114	13	and	and	CCONJ
cjfa-59254	114	14	all	all	PRON
cjfa-59254	114	15	of	of	ADP
cjfa-59254	114	16	them	they	PRON
cjfa-59254	114	17	constitute	constitute	VERB
cjfa-59254	114	18	the	the	DET
cjfa-59254	114	19	population	population	NOUN
cjfa-59254	114	20	of	of	ADP
cjfa-59254	114	21	this	this	DET
cjfa-59254	114	22	study	study	NOUN
cjfa-59254	114	23	,	,	PUNCT
cjfa-59254	114	24	while	while	SCONJ
cjfa-59254	114	25	12	12	NUM
cjfa-59254	114	26	firms	firm	NOUN
cjfa-59254	114	27	were	be	AUX
cjfa-59254	114	28	selected	select	VERB
cjfa-59254	114	29	as	as	ADP
cjfa-59254	114	30	sample	sample	NOUN
cjfa-59254	114	31	because	because	SCONJ
cjfa-59254	114	32	of	of	ADP
cjfa-59254	114	33	unavailability	unavailability	NOUN
cjfa-59254	114	34	of	of	ADP
cjfa-59254	114	35	a	a	DET
cjfa-59254	114	36	complete	complete	ADJ
cjfa-59254	114	37	data	datum	NOUN
cjfa-59254	114	38	set	set	VERB
cjfa-59254	114	39	of	of	ADP
cjfa-59254	114	40	others	other	NOUN
cjfa-59254	114	41	firms	firm	NOUN
cjfa-59254	114	42	.	.	PUNCT
cjfa-59254	115	1	data	datum	NOUN
cjfa-59254	115	2	covering	cover	VERB
cjfa-59254	115	3	the	the	DET
cjfa-59254	115	4	period	period	NOUN
cjfa-59254	115	5	of	of	ADP
cjfa-59254	115	6	5	5	NUM
cjfa-59254	115	7	years	year	NOUN
cjfa-59254	115	8	(	(	PUNCT
cjfa-59254	115	9	2018–2022	2018–2022	NOUN
cjfa-59254	115	10	)	)	PUNCT
cjfa-59254	115	11	were	be	AUX
cjfa-59254	115	12	sourced	source	VERB
cjfa-59254	115	13	through	through	ADP
cjfa-59254	115	14	the	the	DET
cjfa-59254	115	15	published	publish	VERB
cjfa-59254	115	16	annual	annual	ADJ
cjfa-59254	115	17	financial	financial	ADJ
cjfa-59254	115	18	statements	statement	NOUN
cjfa-59254	115	19	of	of	ADP
cjfa-59254	115	20	the	the	DET
cjfa-59254	115	21	sampled	sample	VERB
cjfa-59254	115	22	firms	firm	NOUN
cjfa-59254	115	23	.	.	PUNCT
cjfa-59254	116	1	the	the	DET
cjfa-59254	116	2	data	datum	NOUN
cjfa-59254	116	3	collected	collect	VERB
cjfa-59254	116	4	were	be	AUX
cjfa-59254	116	5	analyzed	analyze	VERB
cjfa-59254	116	6	with	with	ADP
cjfa-59254	116	7	panel	panel	NOUN
cjfa-59254	116	8	regression	regression	NOUN
cjfa-59254	116	9	.	.	PUNCT
cjfa-59254	117	1	any	any	DET
cjfa-59254	117	2	study	study	NOUN
cjfa-59254	117	3	using	use	VERB
cjfa-59254	117	4	secondary	secondary	ADJ
cjfa-59254	117	5	data	datum	NOUN
cjfa-59254	117	6	can	can	AUX
cjfa-59254	117	7	make	make	VERB
cjfa-59254	117	8	use	use	NOUN
cjfa-59254	117	9	of	of	ADP
cjfa-59254	117	10	the	the	DET
cjfa-59254	117	11	expo	expo	NOUN
cjfa-59254	117	12	-	-	PUNCT
cjfa-59254	117	13	facto	facto	X
cjfa-59254	117	14	design	design	NOUN
cjfa-59254	117	15	method	method	NOUN
cjfa-59254	117	16	.	.	PUNCT
cjfa-59254	118	1	intellectual	intellectual	ADJ
cjfa-59254	118	2	capital	capital	NOUN
cjfa-59254	118	3	and	and	CCONJ
cjfa-59254	118	4	financial	financial	ADJ
cjfa-59254	118	5	performance	performance	NOUN
cjfa-59254	118	6	…	…	PUNCT
cjfa-59254	118	7	103103	103103	NUM
cjfa-59254	118	8	the	the	DET
cjfa-59254	118	9	study	study	NOUN
cjfa-59254	118	10	conducted	conduct	VERB
cjfa-59254	118	11	various	various	ADJ
cjfa-59254	118	12	analyses	analysis	NOUN
cjfa-59254	118	13	,	,	PUNCT
cjfa-59254	118	14	such	such	ADJ
cjfa-59254	118	15	as	as	ADP
cjfa-59254	118	16	descriptive	descriptive	ADJ
cjfa-59254	118	17	statistics	statistic	NOUN
cjfa-59254	118	18	and	and	CCONJ
cjfa-59254	118	19	correlation	correlation	NOUN
cjfa-59254	118	20	tests	test	NOUN
cjfa-59254	118	21	.	.	PUNCT
cjfa-59254	119	1	additionally	additionally	ADV
cjfa-59254	119	2	,	,	PUNCT
cjfa-59254	119	3	regression	regression	VERB
cjfa-59254	119	4	analysis	analysis	NOUN
cjfa-59254	119	5	was	be	AUX
cjfa-59254	119	6	conducted	conduct	VERB
cjfa-59254	119	7	to	to	PART
cjfa-59254	119	8	test	test	VERB
cjfa-59254	119	9	hypotheses	hypothesis	NOUN
cjfa-59254	119	10	and	and	CCONJ
cjfa-59254	119	11	draw	draw	VERB
cjfa-59254	119	12	conclusions	conclusion	NOUN
cjfa-59254	119	13	.	.	PUNCT
cjfa-59254	120	1	the	the	DET
cjfa-59254	120	2	study	study	NOUN
cjfa-59254	120	3	data	datum	NOUN
cjfa-59254	120	4	were	be	AUX
cjfa-59254	120	5	analyzed	analyze	VERB
cjfa-59254	120	6	,	,	PUNCT
cjfa-59254	120	7	interpreted	interpret	VERB
cjfa-59254	120	8	,	,	PUNCT
cjfa-59254	120	9	and	and	CCONJ
cjfa-59254	120	10	discussed	discuss	VERB
cjfa-59254	120	11	through	through	ADP
cjfa-59254	120	12	descriptive	descriptive	ADJ
cjfa-59254	120	13	analysis	analysis	NOUN
cjfa-59254	120	14	and	and	CCONJ
cjfa-59254	120	15	pooled	pool	VERB
cjfa-59254	120	16	regression	regression	NOUN
cjfa-59254	120	17	analysis	analysis	NOUN
cjfa-59254	120	18	.	.	PUNCT
cjfa-59254	121	1	table	table	NOUN
cjfa-59254	121	2	1	1	NUM
cjfa-59254	121	3	presents	present	VERB
cjfa-59254	121	4	the	the	DET
cjfa-59254	121	5	descriptive	descriptive	ADJ
cjfa-59254	121	6	results	result	NOUN
cjfa-59254	121	7	with	with	ADP
cjfa-59254	121	8	minimum	minimum	ADJ
cjfa-59254	121	9	,	,	PUNCT
cjfa-59254	121	10	maximum	maximum	ADJ
cjfa-59254	121	11	,	,	PUNCT
cjfa-59254	121	12	mean	mean	ADJ
cjfa-59254	121	13	,	,	PUNCT
cjfa-59254	121	14	and	and	CCONJ
cjfa-59254	121	15	standard	standard	ADJ
cjfa-59254	121	16	deviation	deviation	NOUN
cjfa-59254	121	17	statistics	statistic	NOUN
cjfa-59254	121	18	.	.	PUNCT
cjfa-59254	122	1	table	table	NOUN
cjfa-59254	122	2	1	1	NUM
cjfa-59254	122	3	.	.	PUNCT
cjfa-59254	122	4	descriptive	descriptive	ADJ
cjfa-59254	122	5	statistics	statistic	NOUN
cjfa-59254	122	6	variable	variable	ADJ
cjfa-59254	122	7	observations	observation	NOUN
cjfa-59254	122	8	mean	mean	VERB
cjfa-59254	122	9	sd	sd	ADP
cjfa-59254	122	10	min	min	PROPN
cjfa-59254	122	11	max	max	PROPN
cjfa-59254	122	12	pe	pe	PROPN
cjfa-59254	122	13	ratio	ratio	PROPN
cjfa-59254	122	14	60	60	NUM
cjfa-59254	122	15	9.107	9.107	NUM
cjfa-59254	122	16	27.118	27.118	NUM
cjfa-59254	122	17	-142	-142	PROPN
cjfa-59254	122	18	312	312	NUM
cjfa-59254	122	19	cee	cee	NOUN
cjfa-59254	122	20	60	60	NUM
cjfa-59254	122	21	0.254	0.254	NUM
cjfa-59254	122	22	0.170	0.170	NUM
cjfa-59254	122	23	-0.418	-0.418	NOUN
cjfa-59254	122	24	0.762	0.762	NUM
cjfa-59254	122	25	hce	hce	NOUN
cjfa-59254	122	26	60	60	NUM
cjfa-59254	122	27	4.007	4.007	NUM
cjfa-59254	122	28	2.812	2.812	NUM
cjfa-59254	122	29	-1.497	-1.497	NOUN
cjfa-59254	122	30	10.539	10.539	NUM
cjfa-59254	122	31	sce	sce	NOUN
cjfa-59254	122	32	60	60	NUM
cjfa-59254	122	33	0.771	0.771	NUM
cjfa-59254	122	34	0.257	0.257	NUM
cjfa-59254	122	35	1	1	NUM
cjfa-59254	122	36	2.113	2.113	NUM
cjfa-59254	122	37	revg	revg	NOUN
cjfa-59254	122	38	60	60	NUM
cjfa-59254	122	39	6.090	6.090	NUM
cjfa-59254	122	40	11.426	11.426	NUM
cjfa-59254	122	41	-100	-100	PROPN
cjfa-59254	122	42	71.214	71.214	NUM
cjfa-59254	122	43	lfsiz	lfsiz	NOUN
cjfa-59254	122	44	60	60	NUM
cjfa-59254	122	45	7.578	7.578	NUM
cjfa-59254	122	46	0.923	0.923	NUM
cjfa-59254	122	47	2	2	NUM
cjfa-59254	122	48	9.273	9.273	NUM
cjfa-59254	122	49	fage	fage	NOUN
cjfa-59254	122	50	60	60	NUM
cjfa-59254	122	51	32.275	32.275	NUM
cjfa-59254	122	52	9.307	9.307	NUM
cjfa-59254	122	53	10	10	NUM
cjfa-59254	122	54	37	37	NUM
cjfa-59254	122	55	s	s	NOUN
cjfa-59254	122	56	o	o	NOUN
cjfa-59254	122	57	u	u	NOUN
cjfa-59254	122	58	r	r	NOUN
cjfa-59254	122	59	c	c	NOUN
cjfa-59254	122	60	e	e	NOUN
cjfa-59254	122	61	:	:	PUNCT
cjfa-59254	122	62	researchers	researcher	NOUN
cjfa-59254	122	63	’	'	PUNCT
cjfa-59254	122	64	survey	survey	NOUN
cjfa-59254	122	65	,	,	PUNCT
cjfa-59254	122	66	2024	2024	NUM
cjfa-59254	122	67	.	.	PUNCT
cjfa-59254	123	1	the	the	DET
cjfa-59254	123	2	descriptive	descriptive	ADJ
cjfa-59254	123	3	statistics	statistic	NOUN
cjfa-59254	123	4	for	for	ADP
cjfa-59254	123	5	the	the	DET
cjfa-59254	123	6	study	study	NOUN
cjfa-59254	123	7	are	be	AUX
cjfa-59254	123	8	presented	present	VERB
cjfa-59254	123	9	in	in	ADP
cjfa-59254	123	10	table	table	NOUN
cjfa-59254	123	11	1	1	NUM
cjfa-59254	123	12	,	,	PUNCT
cjfa-59254	123	13	which	which	PRON
cjfa-59254	123	14	contains	contain	VERB
cjfa-59254	123	15	information	information	NOUN
cjfa-59254	123	16	on	on	ADP
cjfa-59254	123	17	a	a	DET
cjfa-59254	123	18	single	single	ADJ
cjfa-59254	123	19	dependent	dependent	ADJ
cjfa-59254	123	20	variable	variable	NOUN
cjfa-59254	123	21	(	(	PUNCT
cjfa-59254	123	22	pe	pe	NOUN
cjfa-59254	123	23	ratio	ratio	NOUN
cjfa-59254	123	24	)	)	PUNCT
cjfa-59254	123	25	and	and	CCONJ
cjfa-59254	123	26	three	three	NUM
cjfa-59254	123	27	independent	independent	ADJ
cjfa-59254	123	28	variables	variable	NOUN
cjfa-59254	123	29	(	(	PUNCT
cjfa-59254	123	30	cee	cee	PROPN
cjfa-59254	123	31	,	,	PUNCT
cjfa-59254	123	32	hce	hce	PROPN
cjfa-59254	123	33	,	,	PUNCT
cjfa-59254	123	34	and	and	CCONJ
cjfa-59254	123	35	sce	sce	PROPN
cjfa-59254	123	36	)	)	PUNCT
cjfa-59254	123	37	.	.	PUNCT
cjfa-59254	124	1	additionally	additionally	ADV
cjfa-59254	124	2	,	,	PUNCT
cjfa-59254	124	3	the	the	DET
cjfa-59254	124	4	table	table	NOUN
cjfa-59254	124	5	includes	include	VERB
cjfa-59254	124	6	three	three	NUM
cjfa-59254	124	7	control	control	NOUN
cjfa-59254	124	8	variables	variable	NOUN
cjfa-59254	124	9	(	(	PUNCT
cjfa-59254	124	10	revg	revg	INTJ
cjfa-59254	124	11	,	,	PUNCT
cjfa-59254	124	12	lfsiz	lfsiz	ADJ
cjfa-59254	124	13	,	,	PUNCT
cjfa-59254	124	14	and	and	CCONJ
cjfa-59254	124	15	fage	fage	NOUN
cjfa-59254	124	16	)	)	PUNCT
cjfa-59254	124	17	.	.	PUNCT
cjfa-59254	125	1	a	a	DET
cjfa-59254	125	2	total	total	NOUN
cjfa-59254	125	3	of	of	ADP
cjfa-59254	125	4	60	60	NUM
cjfa-59254	125	5	observations	observation	NOUN
cjfa-59254	125	6	were	be	AUX
cjfa-59254	125	7	made	make	VERB
cjfa-59254	125	8	,	,	PUNCT
cjfa-59254	125	9	with	with	ADP
cjfa-59254	125	10	variables	variable	NOUN
cjfa-59254	125	11	’	'	PUNCT
cjfa-59254	125	12	standard	standard	ADJ
cjfa-59254	125	13	deviations	deviation	NOUN
cjfa-59254	125	14	and	and	CCONJ
cjfa-59254	125	15	means	mean	VERB
cjfa-59254	125	16	ranging	range	VERB
cjfa-59254	125	17	from	from	ADP
cjfa-59254	125	18	0.170	0.170	NUM
cjfa-59254	125	19	to	to	ADP
cjfa-59254	125	20	27.118	27.118	NUM
cjfa-59254	125	21	.	.	PUNCT
cjfa-59254	126	1	according	accord	VERB
cjfa-59254	126	2	to	to	ADP
cjfa-59254	126	3	the	the	DET
cjfa-59254	126	4	table	table	NOUN
cjfa-59254	126	5	,	,	PUNCT
cjfa-59254	126	6	the	the	DET
cjfa-59254	126	7	price	price	NOUN
cjfa-59254	126	8	earnings	earning	NOUN
cjfa-59254	126	9	(	(	PUNCT
cjfa-59254	126	10	pe	pe	NOUN
cjfa-59254	126	11	ratio	ratio	NOUN
cjfa-59254	126	12	)	)	PUNCT
cjfa-59254	126	13	mean	mean	NOUN
cjfa-59254	126	14	value	value	NOUN
cjfa-59254	126	15	is	be	AUX
cjfa-59254	126	16	9.107	9.107	NUM
cjfa-59254	126	17	,	,	PUNCT
cjfa-59254	126	18	indicating	indicate	VERB
cjfa-59254	126	19	that	that	SCONJ
cjfa-59254	126	20	the	the	DET
cjfa-59254	126	21	sampled	sample	VERB
cjfa-59254	126	22	firms	firm	NOUN
cjfa-59254	126	23	’	'	PUNCT
cjfa-59254	126	24	average	average	ADJ
cjfa-59254	126	25	profit	profit	NOUN
cjfa-59254	126	26	from	from	ADP
cjfa-59254	126	27	their	their	PRON
cjfa-59254	126	28	shares	share	NOUN
cjfa-59254	126	29	during	during	ADP
cjfa-59254	126	30	the	the	DET
cjfa-59254	126	31	review	review	NOUN
cjfa-59254	126	32	period	period	NOUN
cjfa-59254	126	33	was	be	AUX
cjfa-59254	126	34	9.107	9.107	NUM
cjfa-59254	126	35	.	.	PUNCT
cjfa-59254	127	1	one	one	NUM
cjfa-59254	127	2	of	of	ADP
cjfa-59254	127	3	the	the	DET
cjfa-59254	127	4	sampled	sample	VERB
cjfa-59254	127	5	firms	firm	NOUN
cjfa-59254	127	6	earned	earn	VERB
cjfa-59254	127	7	a	a	DET
cjfa-59254	127	8	maximum	maximum	ADJ
cjfa-59254	127	9	profit	profit	NOUN
cjfa-59254	127	10	of	of	ADP
cjfa-59254	127	11	312	312	NUM
cjfa-59254	127	12	on	on	ADP
cjfa-59254	127	13	its	its	PRON
cjfa-59254	127	14	shares	share	NOUN
cjfa-59254	127	15	during	during	ADP
cjfa-59254	127	16	these	these	DET
cjfa-59254	127	17	periods	period	NOUN
cjfa-59254	127	18	,	,	PUNCT
cjfa-59254	127	19	while	while	SCONJ
cjfa-59254	127	20	at	at	ADP
cjfa-59254	127	21	a	a	DET
cjfa-59254	127	22	minimum	minimum	NOUN
cjfa-59254	127	23	,	,	PUNCT
cjfa-59254	127	24	a	a	DET
cjfa-59254	127	25	firm	firm	NOUN
cjfa-59254	127	26	incurred	incur	VERB
cjfa-59254	127	27	a	a	DET
cjfa-59254	127	28	loss	loss	NOUN
cjfa-59254	127	29	of	of	ADP
cjfa-59254	127	30	142	142	NUM
cjfa-59254	127	31	from	from	ADP
cjfa-59254	127	32	its	its	PRON
cjfa-59254	127	33	shares	share	NOUN
cjfa-59254	127	34	.	.	PUNCT
cjfa-59254	128	1	the	the	DET
cjfa-59254	128	2	standard	standard	ADJ
cjfa-59254	128	3	deviation	deviation	NOUN
cjfa-59254	128	4	for	for	ADP
cjfa-59254	128	5	the	the	DET
cjfa-59254	128	6	price	price	NOUN
cjfa-59254	128	7	earnings	earning	NOUN
cjfa-59254	128	8	(	(	PUNCT
cjfa-59254	128	9	pe	pe	NOUN
cjfa-59254	128	10	ratio	ratio	NOUN
cjfa-59254	128	11	)	)	PUNCT
cjfa-59254	128	12	is	be	AUX
cjfa-59254	128	13	27.118	27.118	NUM
cjfa-59254	128	14	,	,	PUNCT
cjfa-59254	128	15	which	which	PRON
cjfa-59254	128	16	indicates	indicate	VERB
cjfa-59254	128	17	a	a	DET
cjfa-59254	128	18	significant	significant	ADJ
cjfa-59254	128	19	volatility	volatility	NOUN
cjfa-59254	128	20	in	in	ADP
cjfa-59254	128	21	the	the	DET
cjfa-59254	128	22	value	value	NOUN
cjfa-59254	128	23	of	of	ADP
cjfa-59254	128	24	returns	return	NOUN
cjfa-59254	128	25	per	per	ADP
cjfa-59254	128	26	unit	unit	NOUN
cjfa-59254	128	27	share	share	NOUN
cjfa-59254	128	28	for	for	ADP
cjfa-59254	128	29	the	the	DET
cjfa-59254	128	30	sampled	sample	VERB
cjfa-59254	128	31	firms	firm	NOUN
cjfa-59254	128	32	.	.	PUNCT
cjfa-59254	129	1	the	the	DET
cjfa-59254	129	2	human	human	ADJ
cjfa-59254	129	3	capital	capital	NOUN
cjfa-59254	129	4	efficiency	efficiency	NOUN
cjfa-59254	129	5	(	(	PUNCT
cjfa-59254	129	6	hce	hce	PROPN
cjfa-59254	129	7	)	)	PUNCT
cjfa-59254	129	8	has	have	VERB
cjfa-59254	129	9	a	a	DET
cjfa-59254	129	10	mean	mean	ADJ
cjfa-59254	129	11	value	value	NOUN
cjfa-59254	129	12	of	of	ADP
cjfa-59254	129	13	4.007	4.007	NUM
cjfa-59254	129	14	,	,	PUNCT
cjfa-59254	129	15	with	with	ADP
cjfa-59254	129	16	maximum	maximum	ADJ
cjfa-59254	129	17	and	and	CCONJ
cjfa-59254	129	18	minimum	minimum	ADJ
cjfa-59254	129	19	averages	average	NOUN
cjfa-59254	129	20	of	of	ADP
cjfa-59254	129	21	10.539	10.539	NUM
cjfa-59254	129	22	and	and	CCONJ
cjfa-59254	129	23	-1.497	-1.497	NUM
cjfa-59254	129	24	,	,	PUNCT
cjfa-59254	129	25	respectively	respectively	ADV
cjfa-59254	129	26	.	.	PUNCT
cjfa-59254	130	1	this	this	PRON
cjfa-59254	130	2	suggests	suggest	VERB
cjfa-59254	130	3	ramat	ramat	PROPN
cjfa-59254	130	4	titilayo	titilayo	PROPN
cjfa-59254	130	5	salman	salman	PROPN
cjfa-59254	130	6	,	,	PUNCT
cjfa-59254	130	7	aisha	aisha	PROPN
cjfa-59254	130	8	abdulsalam	abdulsalam	PROPN
cjfa-59254	130	9	-	-	PUNCT
cjfa-59254	130	10	gambari104104	gambari104104	PROPN
cjfa-59254	130	11	that	that	PRON
cjfa-59254	130	12	for	for	ADP
cjfa-59254	130	13	each	each	DET
cjfa-59254	130	14	unit	unit	NOUN
cjfa-59254	130	15	of	of	ADP
cjfa-59254	130	16	investment	investment	NOUN
cjfa-59254	130	17	in	in	ADP
cjfa-59254	130	18	the	the	DET
cjfa-59254	130	19	human	human	ADJ
cjfa-59254	130	20	capital	capital	NOUN
cjfa-59254	130	21	,	,	PUNCT
cjfa-59254	130	22	the	the	DET
cjfa-59254	130	23	average	average	ADJ
cjfa-59254	130	24	contribution	contribution	NOUN
cjfa-59254	130	25	to	to	ADP
cjfa-59254	130	26	value	value	NOUN
cjfa-59254	130	27	was	be	AUX
cjfa-59254	130	28	4.007	4.007	NUM
cjfa-59254	130	29	in	in	ADP
cjfa-59254	130	30	the	the	DET
cjfa-59254	130	31	oil	oil	NOUN
cjfa-59254	130	32	and	and	CCONJ
cjfa-59254	130	33	gas	gas	NOUN
cjfa-59254	130	34	of	of	ADP
cjfa-59254	130	35	sampled	sample	VERB
cjfa-59254	130	36	firms	firm	NOUN
cjfa-59254	130	37	.	.	PUNCT
cjfa-59254	131	1	some	some	DET
cjfa-59254	131	2	firms	firm	NOUN
cjfa-59254	131	3	register	register	VERB
cjfa-59254	131	4	maximum	maximum	ADJ
cjfa-59254	131	5	contribution	contribution	NOUN
cjfa-59254	131	6	of	of	ADP
cjfa-59254	131	7	10.539	10.539	NUM
cjfa-59254	131	8	.	.	PUNCT
cjfa-59254	132	1	others	other	NOUN
cjfa-59254	132	2	had	have	VERB
cjfa-59254	132	3	a	a	DET
cjfa-59254	132	4	negative	negative	ADJ
cjfa-59254	132	5	contribution	contribution	NOUN
cjfa-59254	132	6	of	of	ADP
cjfa-59254	132	7	-1.497	-1.497	NOUN
cjfa-59254	132	8	,	,	PUNCT
cjfa-59254	132	9	which	which	PRON
cjfa-59254	132	10	is	be	AUX
cjfa-59254	132	11	essentially	essentially	ADV
cjfa-59254	132	12	a	a	DET
cjfa-59254	132	13	decreased	decrease	VERB
cjfa-59254	132	14	value	value	NOUN
cjfa-59254	132	15	.	.	PUNCT
cjfa-59254	133	1	this	this	PRON
cjfa-59254	133	2	,	,	PUNCT
cjfa-59254	133	3	however	however	ADV
cjfa-59254	133	4	,	,	PUNCT
cjfa-59254	133	5	suggests	suggest	VERB
cjfa-59254	133	6	that	that	SCONJ
cjfa-59254	133	7	investment	investment	NOUN
cjfa-59254	133	8	in	in	ADP
cjfa-59254	133	9	human	human	ADJ
cjfa-59254	133	10	capital	capital	NOUN
cjfa-59254	133	11	by	by	ADP
cjfa-59254	133	12	certain	certain	ADJ
cjfa-59254	133	13	firms	firm	NOUN
cjfa-59254	133	14	was	be	AUX
cjfa-59254	133	15	unproductive	unproductive	ADJ
cjfa-59254	133	16	.	.	PUNCT
cjfa-59254	134	1	the	the	DET
cjfa-59254	134	2	standard	standard	ADJ
cjfa-59254	134	3	deviation	deviation	NOUN
cjfa-59254	134	4	of	of	ADP
cjfa-59254	134	5	the	the	DET
cjfa-59254	134	6	hce	hce	PROPN
cjfa-59254	134	7	,	,	PUNCT
cjfa-59254	134	8	which	which	PRON
cjfa-59254	134	9	is	be	AUX
cjfa-59254	134	10	2.812	2.812	NUM
cjfa-59254	134	11	compared	compare	VERB
cjfa-59254	134	12	to	to	ADP
cjfa-59254	134	13	the	the	DET
cjfa-59254	134	14	mean	mean	NOUN
cjfa-59254	134	15	of	of	ADP
cjfa-59254	134	16	4.007	4.007	NUM
cjfa-59254	134	17	,	,	PUNCT
cjfa-59254	134	18	indicates	indicate	VERB
cjfa-59254	134	19	that	that	SCONJ
cjfa-59254	134	20	the	the	DET
cjfa-59254	134	21	data	datum	NOUN
cjfa-59254	134	22	are	be	AUX
cjfa-59254	134	23	tightly	tightly	ADV
cjfa-59254	134	24	clustered	cluster	VERB
cjfa-59254	134	25	around	around	ADP
cjfa-59254	134	26	the	the	DET
cjfa-59254	134	27	mean	mean	NOUN
cjfa-59254	134	28	,	,	PUNCT
cjfa-59254	134	29	as	as	SCONJ
cjfa-59254	134	30	the	the	DET
cjfa-59254	134	31	standard	standard	ADJ
cjfa-59254	134	32	deviation	deviation	NOUN
cjfa-59254	134	33	value	value	NOUN
cjfa-59254	134	34	is	be	AUX
cjfa-59254	134	35	lesser	less	ADJ
cjfa-59254	134	36	than	than	ADP
cjfa-59254	134	37	the	the	DET
cjfa-59254	134	38	mean	mean	ADJ
cjfa-59254	134	39	value	value	NOUN
cjfa-59254	134	40	.	.	PUNCT
cjfa-59254	135	1	the	the	DET
cjfa-59254	135	2	structural	structural	ADJ
cjfa-59254	135	3	capital	capital	NOUN
cjfa-59254	135	4	efficiency	efficiency	NOUN
cjfa-59254	135	5	(	(	PUNCT
cjfa-59254	135	6	sce	sce	PROPN
cjfa-59254	135	7	)	)	PUNCT
cjfa-59254	135	8	has	have	VERB
cjfa-59254	135	9	a	a	DET
cjfa-59254	135	10	mean	mean	ADJ
cjfa-59254	135	11	value	value	NOUN
cjfa-59254	135	12	of	of	ADP
cjfa-59254	135	13	0.771	0.771	NUM
cjfa-59254	135	14	,	,	PUNCT
cjfa-59254	135	15	with	with	ADP
cjfa-59254	135	16	maximum	maximum	ADJ
cjfa-59254	135	17	and	and	CCONJ
cjfa-59254	135	18	minimum	minimum	ADJ
cjfa-59254	135	19	averages	average	NOUN
cjfa-59254	135	20	of	of	ADP
cjfa-59254	135	21	2.113	2.113	NUM
cjfa-59254	135	22	and	and	CCONJ
cjfa-59254	135	23	1.0	1.0	NUM
cjfa-59254	135	24	,	,	PUNCT
cjfa-59254	135	25	respectively	respectively	ADV
cjfa-59254	135	26	.	.	PUNCT
cjfa-59254	136	1	this	this	PRON
cjfa-59254	136	2	suggests	suggest	VERB
cjfa-59254	136	3	that	that	SCONJ
cjfa-59254	136	4	for	for	ADP
cjfa-59254	136	5	each	each	DET
cjfa-59254	136	6	unit	unit	NOUN
cjfa-59254	136	7	of	of	ADP
cjfa-59254	136	8	investment	investment	NOUN
cjfa-59254	136	9	in	in	ADP
cjfa-59254	136	10	the	the	DET
cjfa-59254	136	11	structural	structural	ADJ
cjfa-59254	136	12	capital	capital	NOUN
cjfa-59254	136	13	,	,	PUNCT
cjfa-59254	136	14	the	the	DET
cjfa-59254	136	15	average	average	ADJ
cjfa-59254	136	16	contribution	contribution	NOUN
cjfa-59254	136	17	to	to	ADP
cjfa-59254	136	18	value	value	NOUN
cjfa-59254	136	19	was	be	AUX
cjfa-59254	136	20	2.113	2.113	NUM
cjfa-59254	136	21	in	in	ADP
cjfa-59254	136	22	the	the	DET
cjfa-59254	136	23	oil	oil	NOUN
cjfa-59254	136	24	and	and	CCONJ
cjfa-59254	136	25	gas	gas	NOUN
cjfa-59254	136	26	sampled	sample	VERB
cjfa-59254	136	27	firms	firm	NOUN
cjfa-59254	136	28	.	.	PUNCT
cjfa-59254	137	1	the	the	DET
cjfa-59254	137	2	mean	mean	ADJ
cjfa-59254	137	3	value	value	NOUN
cjfa-59254	137	4	of	of	ADP
cjfa-59254	137	5	firm	firm	ADJ
cjfa-59254	137	6	size	size	NOUN
cjfa-59254	137	7	(	(	PUNCT
cjfa-59254	137	8	lfsiz	lfsiz	NOUN
cjfa-59254	137	9	)	)	PUNCT
cjfa-59254	137	10	in	in	ADP
cjfa-59254	137	11	this	this	DET
cjfa-59254	137	12	study	study	NOUN
cjfa-59254	137	13	is	be	AUX
cjfa-59254	137	14	7.578	7.578	NUM
cjfa-59254	137	15	.	.	PUNCT
cjfa-59254	138	1	conclusively	conclusively	ADV
cjfa-59254	138	2	,	,	PUNCT
cjfa-59254	138	3	sampled	sample	VERB
cjfa-59254	138	4	firms	firm	NOUN
cjfa-59254	138	5	on	on	ADP
cjfa-59254	138	6	average	average	ADJ
cjfa-59254	138	7	had	have	VERB
cjfa-59254	138	8	total	total	ADJ
cjfa-59254	138	9	assets	asset	NOUN
cjfa-59254	138	10	of	of	ADP
cjfa-59254	138	11	7.578	7.578	NUM
cjfa-59254	138	12	during	during	ADP
cjfa-59254	138	13	the	the	DET
cjfa-59254	138	14	period	period	NOUN
cjfa-59254	138	15	under	under	ADP
cjfa-59254	138	16	review	review	NOUN
cjfa-59254	138	17	,	,	PUNCT
cjfa-59254	138	18	while	while	SCONJ
cjfa-59254	138	19	other	other	ADJ
cjfa-59254	138	20	had	have	VERB
cjfa-59254	138	21	total	total	ADJ
cjfa-59254	138	22	assets	asset	NOUN
cjfa-59254	138	23	valued	value	VERB
cjfa-59254	138	24	at	at	ADP
cjfa-59254	138	25	9.273	9.273	NUM
cjfa-59254	138	26	during	during	ADP
cjfa-59254	138	27	the	the	DET
cjfa-59254	138	28	same	same	ADJ
cjfa-59254	138	29	period	period	NOUN
cjfa-59254	138	30	.	.	PUNCT
cjfa-59254	139	1	the	the	DET
cjfa-59254	139	2	7.578	7.578	NUM
cjfa-59254	139	3	standard	standard	ADJ
cjfa-59254	139	4	deviation	deviation	NOUN
cjfa-59254	139	5	value	value	NOUN
cjfa-59254	139	6	indicates	indicate	VERB
cjfa-59254	139	7	moderate	moderate	ADJ
cjfa-59254	139	8	level	level	NOUN
cjfa-59254	139	9	of	of	ADP
cjfa-59254	139	10	dispersion	dispersion	NOUN
cjfa-59254	139	11	in	in	ADP
cjfa-59254	139	12	total	total	ADJ
cjfa-59254	139	13	assets	asset	NOUN
cjfa-59254	139	14	among	among	ADP
cjfa-59254	139	15	the	the	DET
cjfa-59254	139	16	sampled	sample	VERB
cjfa-59254	139	17	firms	firm	NOUN
cjfa-59254	139	18	.	.	PUNCT
cjfa-59254	140	1	furthermore	furthermore	ADV
cjfa-59254	140	2	,	,	PUNCT
cjfa-59254	140	3	the	the	DET
cjfa-59254	140	4	results	result	NOUN
cjfa-59254	140	5	from	from	ADP
cjfa-59254	140	6	the	the	DET
cjfa-59254	140	7	descriptive	descriptive	ADJ
cjfa-59254	140	8	statistics	statistic	NOUN
cjfa-59254	140	9	table	table	NOUN
cjfa-59254	140	10	show	show	VERB
cjfa-59254	140	11	that	that	SCONJ
cjfa-59254	140	12	for	for	ADP
cjfa-59254	140	13	the	the	DET
cjfa-59254	140	14	control	control	NOUN
cjfa-59254	140	15	variable	variable	NOUN
cjfa-59254	140	16	of	of	ADP
cjfa-59254	140	17	revenue	revenue	NOUN
cjfa-59254	140	18	growth	growth	NOUN
cjfa-59254	140	19	(	(	PUNCT
cjfa-59254	140	20	revg	revg	NOUN
cjfa-59254	140	21	)	)	PUNCT
cjfa-59254	140	22	,	,	PUNCT
cjfa-59254	140	23	the	the	DET
cjfa-59254	140	24	standard	standard	ADJ
cjfa-59254	140	25	deviation	deviation	NOUN
cjfa-59254	140	26	of	of	ADP
cjfa-59254	140	27	11.426	11.426	NUM
cjfa-59254	140	28	is	be	AUX
cjfa-59254	140	29	larger	large	ADJ
cjfa-59254	140	30	than	than	ADP
cjfa-59254	140	31	its	its	PRON
cjfa-59254	140	32	mean	mean	ADJ
cjfa-59254	140	33	value	value	NOUN
cjfa-59254	140	34	of	of	ADP
cjfa-59254	140	35	6.090	6.090	NUM
cjfa-59254	140	36	,	,	PUNCT
cjfa-59254	140	37	which	which	PRON
cjfa-59254	140	38	implies	imply	VERB
cjfa-59254	140	39	that	that	SCONJ
cjfa-59254	140	40	the	the	DET
cjfa-59254	140	41	variability	variability	NOUN
cjfa-59254	140	42	in	in	ADP
cjfa-59254	140	43	the	the	DET
cjfa-59254	140	44	data	data	NOUN
cjfa-59254	140	45	is	be	AUX
cjfa-59254	140	46	relatively	relatively	ADV
cjfa-59254	140	47	high	high	ADJ
cjfa-59254	140	48	.	.	PUNCT
cjfa-59254	141	1	table	table	NOUN
cjfa-59254	141	2	2	2	NUM
cjfa-59254	141	3	.	.	PUNCT
cjfa-59254	141	4	correlation	correlation	NOUN
cjfa-59254	141	5	matrix	matrix	NOUN
cjfa-59254	141	6	pe	pe	ADP
cjfa-59254	141	7	ratio	ratio	PROPN
cjfa-59254	141	8	cee	cee	PROPN
cjfa-59254	141	9	hce	hce	PROPN
cjfa-59254	141	10	sce	sce	PROPN
cjfa-59254	141	11	revg	revg	PROPN
cjfa-59254	141	12	lfsiz	lfsiz	ADJ
cjfa-59254	141	13	fage	fage	NOUN
cjfa-59254	141	14	pe	pe	PROPN
cjfa-59254	141	15	ratio	ratio	NOUN
cjfa-59254	141	16	1.000	1.000	NUM
cjfa-59254	141	17	cee	cee	PROPN
cjfa-59254	141	18	0.347	0.347	NUM
cjfa-59254	141	19	1.000	1.000	NUM
cjfa-59254	141	20	hce	hce	PROPN
cjfa-59254	141	21	-0.040	-0.040	NUM
cjfa-59254	141	22	0.162	0.162	NUM
cjfa-59254	141	23	1.000	1.000	NUM
cjfa-59254	141	24	sce	sce	NOUN
cjfa-59254	141	25	0.013	0.013	NUM
cjfa-59254	141	26	0.243	0.243	NUM
cjfa-59254	141	27	0.518	0.518	NUM
cjfa-59254	141	28	1.000	1.000	NUM
cjfa-59254	141	29	revg	revg	NOUN
cjfa-59254	141	30	0.066	0.066	NUM
cjfa-59254	141	31	0.112	0.112	NUM
cjfa-59254	141	32	-0.013	-0.013	PUNCT
cjfa-59254	141	33	0.002	0.002	NUM
cjfa-59254	141	34	1.000	1.000	NUM
cjfa-59254	141	35	lfsiz	lfsiz	NOUN
cjfa-59254	141	36	0.085	0.085	NUM
cjfa-59254	141	37	0.028	0.028	NUM
cjfa-59254	141	38	0.045	0.045	NUM
cjfa-59254	141	39	-0.118	-0.118	NUM
cjfa-59254	141	40	0.261	0.261	NUM
cjfa-59254	141	41	1.000	1.000	NUM
cjfa-59254	141	42	fage	fage	NOUN
cjfa-59254	141	43	0.010	0.010	NUM
cjfa-59254	141	44	0.016	0.016	NUM
cjfa-59254	141	45	-0.134	-0.134	PROPN
cjfa-59254	141	46	0.057	0.057	NUM
cjfa-59254	141	47	-0.138	-0.138	NUM
cjfa-59254	141	48	-0.013	-0.013	PUNCT
cjfa-59254	141	49	1.000	1.000	NUM
cjfa-59254	141	50	n	n	NUM
cjfa-59254	141	51	o	o	NOUN
cjfa-59254	141	52	t	t	NOUN
cjfa-59254	141	53	e	e	NOUN
cjfa-59254	141	54	:	:	PUNCT
cjfa-59254	141	55	p	p	X
cjfa-59254	141	56	<	<	X
cjfa-59254	141	57	0.05	0.05	NUM
cjfa-59254	141	58	.	.	PUNCT
cjfa-59254	142	1	s	s	PART
cjfa-59254	142	2	o	o	X
cjfa-59254	142	3	u	u	NOUN
cjfa-59254	142	4	r	r	NOUN
cjfa-59254	142	5	c	c	NOUN
cjfa-59254	142	6	e	e	NOUN
cjfa-59254	142	7	:	:	PUNCT
cjfa-59254	142	8	researchers	researcher	NOUN
cjfa-59254	142	9	’	'	PUNCT
cjfa-59254	142	10	survey	survey	NOUN
cjfa-59254	142	11	,	,	PUNCT
cjfa-59254	142	12	2024	2024	NUM
cjfa-59254	142	13	.	.	PUNCT
cjfa-59254	143	1	intellectual	intellectual	ADJ
cjfa-59254	143	2	capital	capital	NOUN
cjfa-59254	143	3	and	and	CCONJ
cjfa-59254	143	4	financial	financial	ADJ
cjfa-59254	143	5	performance	performance	NOUN
cjfa-59254	143	6	…	…	PUNCT
cjfa-59254	143	7	105105	105105	NUM
cjfa-59254	143	8	the	the	DET
cjfa-59254	143	9	correlation	correlation	NOUN
cjfa-59254	143	10	matrix	matrix	NOUN
cjfa-59254	143	11	table	table	NOUN
cjfa-59254	143	12	shows	show	VERB
cjfa-59254	143	13	the	the	DET
cjfa-59254	143	14	correlation	correlation	NOUN
cjfa-59254	143	15	coefficients	coefficient	NOUN
cjfa-59254	143	16	between	between	ADP
cjfa-59254	143	17	the	the	DET
cjfa-59254	143	18	individual	individual	ADJ
cjfa-59254	143	19	variables	variable	NOUN
cjfa-59254	143	20	.	.	PUNCT
cjfa-59254	144	1	the	the	DET
cjfa-59254	144	2	table	table	NOUN
cjfa-59254	144	3	presents	present	VERB
cjfa-59254	144	4	cee	cee	NOUN
cjfa-59254	144	5	with	with	ADP
cjfa-59254	144	6	a	a	DET
cjfa-59254	144	7	correlation	correlation	NOUN
cjfa-59254	144	8	value	value	NOUN
cjfa-59254	144	9	of	of	ADP
cjfa-59254	144	10	0.347	0.347	NUM
cjfa-59254	144	11	,	,	PUNCT
cjfa-59254	144	12	suggesting	suggest	VERB
cjfa-59254	144	13	that	that	SCONJ
cjfa-59254	144	14	cee	cee	PROPN
cjfa-59254	144	15	has	have	VERB
cjfa-59254	144	16	a	a	DET
cjfa-59254	144	17	positive	positive	ADJ
cjfa-59254	144	18	correlation	correlation	NOUN
cjfa-59254	144	19	with	with	ADP
cjfa-59254	144	20	pe	pe	PROPN
cjfa-59254	144	21	ratio	ratio	NOUN
cjfa-59254	144	22	,	,	PUNCT
cjfa-59254	144	23	which	which	PRON
cjfa-59254	144	24	is	be	AUX
cjfa-59254	144	25	a	a	DET
cjfa-59254	144	26	34.7	34.7	NUM
cjfa-59254	144	27	%	%	NOUN
cjfa-59254	144	28	unit	unit	NOUN
cjfa-59254	144	29	change	change	NOUN
cjfa-59254	144	30	in	in	ADP
cjfa-59254	144	31	pe	pe	PROPN
cjfa-59254	144	32	ratio	ratio	NOUN
cjfa-59254	144	33	in	in	ADP
cjfa-59254	144	34	proportion	proportion	NOUN
cjfa-59254	144	35	to	to	ADP
cjfa-59254	144	36	cee	cee	NOUN
cjfa-59254	144	37	;	;	PUNCT
cjfa-59254	144	38	on	on	ADP
cjfa-59254	144	39	the	the	DET
cjfa-59254	144	40	other	other	ADJ
cjfa-59254	144	41	hand	hand	NOUN
cjfa-59254	144	42	,	,	PUNCT
cjfa-59254	144	43	hce	hce	PROPN
cjfa-59254	144	44	has	have	VERB
cjfa-59254	144	45	a	a	DET
cjfa-59254	144	46	negative	negative	ADJ
cjfa-59254	144	47	relationship	relationship	NOUN
cjfa-59254	144	48	with	with	ADP
cjfa-59254	144	49	pe	pe	PROPN
cjfa-59254	144	50	ratio	ratio	NOUN
cjfa-59254	144	51	with	with	ADP
cjfa-59254	144	52	correlation	correlation	NOUN
cjfa-59254	144	53	value	value	NOUN
cjfa-59254	144	54	of	of	ADP
cjfa-59254	144	55	-0.0404	-0.0404	NOUN
cjfa-59254	144	56	.	.	PUNCT
cjfa-59254	145	1	the	the	DET
cjfa-59254	145	2	implication	implication	NOUN
cjfa-59254	145	3	of	of	ADP
cjfa-59254	145	4	this	this	PRON
cjfa-59254	145	5	is	be	AUX
cjfa-59254	145	6	that	that	SCONJ
cjfa-59254	145	7	as	as	SCONJ
cjfa-59254	145	8	hce	hce	PROPN
cjfa-59254	145	9	increases	increase	VERB
cjfa-59254	145	10	in	in	ADP
cjfa-59254	145	11	value	value	NOUN
cjfa-59254	145	12	,	,	PUNCT
cjfa-59254	145	13	the	the	DET
cjfa-59254	145	14	pe	pe	PROPN
cjfa-59254	145	15	ratio	ratio	NOUN
cjfa-59254	145	16	decreases	decrease	VERB
cjfa-59254	145	17	.	.	PUNCT
cjfa-59254	146	1	on	on	ADP
cjfa-59254	146	2	the	the	DET
cjfa-59254	146	3	contrary	contrary	NOUN
cjfa-59254	146	4	,	,	PUNCT
cjfa-59254	146	5	any	any	DET
cjfa-59254	146	6	increase	increase	NOUN
cjfa-59254	146	7	in	in	ADP
cjfa-59254	146	8	sce	sce	PROPN
cjfa-59254	146	9	,	,	PUNCT
cjfa-59254	146	10	revg	revg	NOUN
cjfa-59254	146	11	,	,	PUNCT
cjfa-59254	146	12	lfsiz	lfsiz	ADJ
cjfa-59254	146	13	,	,	PUNCT
cjfa-59254	146	14	and	and	CCONJ
cjfa-59254	146	15	fage	fage	NOUN
cjfa-59254	146	16	will	will	AUX
cjfa-59254	146	17	result	result	VERB
cjfa-59254	146	18	in	in	ADP
cjfa-59254	146	19	an	an	DET
cjfa-59254	146	20	increase	increase	NOUN
cjfa-59254	146	21	in	in	ADP
cjfa-59254	146	22	the	the	DET
cjfa-59254	146	23	pe	pe	PROPN
cjfa-59254	146	24	ratio	ratio	NOUN
cjfa-59254	146	25	,	,	PUNCT
cjfa-59254	146	26	since	since	SCONJ
cjfa-59254	146	27	their	their	PRON
cjfa-59254	146	28	correlation	correlation	NOUN
cjfa-59254	146	29	values	value	NOUN
cjfa-59254	146	30	are	be	AUX
cjfa-59254	146	31	positive	positive	ADJ
cjfa-59254	146	32	.	.	PUNCT
cjfa-59254	147	1	table	table	NOUN
cjfa-59254	147	2	3	3	NUM
cjfa-59254	147	3	below	below	ADP
cjfa-59254	147	4	presents	present	NOUN
cjfa-59254	147	5	fixed	fix	VERB
cjfa-59254	147	6	effect	effect	NOUN
cjfa-59254	147	7	and	and	CCONJ
cjfa-59254	147	8	random	random	ADJ
cjfa-59254	147	9	effect	effect	NOUN
cjfa-59254	147	10	of	of	ADP
cjfa-59254	147	11	the	the	DET
cjfa-59254	147	12	study	study	NOUN
cjfa-59254	147	13	variables	variable	NOUN
cjfa-59254	147	14	.	.	PUNCT
cjfa-59254	148	1	table	table	NOUN
cjfa-59254	148	2	3	3	NUM
cjfa-59254	148	3	.	.	PUNCT
cjfa-59254	148	4	fixed	fix	VERB
cjfa-59254	148	5	effect	effect	NOUN
cjfa-59254	148	6	,	,	PUNCT
cjfa-59254	148	7	random	random	ADJ
cjfa-59254	148	8	effect	effect	NOUN
cjfa-59254	148	9	regression	regression	NOUN
cjfa-59254	148	10	results	result	NOUN
cjfa-59254	148	11	,	,	PUNCT
cjfa-59254	148	12	and	and	CCONJ
cjfa-59254	148	13	hausman	hausman	ADJ
cjfa-59254	148	14	and	and	CCONJ
cjfa-59254	148	15	lagrangian	lagrangian	ADJ
cjfa-59254	148	16	multiplier	multipli	ADJ
cjfa-59254	148	17	test	test	NOUN
cjfa-59254	148	18	effect	effect	NOUN
cjfa-59254	148	19	of	of	ADP
cjfa-59254	148	20	tests	test	NOUN
cjfa-59254	148	21	chibar2	chibar2	PROPN
cjfa-59254	148	22	prob	prob	PROPN
cjfa-59254	148	23	.	.	PUNCT
cjfa-59254	148	24	>	>	X
cjfa-59254	149	1	chi2	chi2	PROPN
cjfa-59254	149	2	breusch	breusch	NOUN
cjfa-59254	149	3	and	and	CCONJ
cjfa-59254	149	4	pagan	pagan	VERB
cjfa-59254	149	5	lagrangian	lagrangian	ADJ
cjfa-59254	149	6	multiplier	multipli	ADJ
cjfa-59254	149	7	0.000	0.000	NUM
cjfa-59254	149	8	1.0000	1.0000	NUM
cjfa-59254	149	9	hausman	hausman	ADJ
cjfa-59254	149	10	test	test	NOUN
cjfa-59254	149	11	11.25	11.25	NUM
cjfa-59254	149	12	0.0873	0.0873	NUM
cjfa-59254	149	13	random	random	ADJ
cjfa-59254	149	14	effect	effect	NOUN
cjfa-59254	149	15	regression	regression	NOUN
cjfa-59254	149	16	33.57	33.57	NUM
cjfa-59254	149	17	0.0000	0.0000	NUM
cjfa-59254	149	18	fixed	fix	VERB
cjfa-59254	149	19	effect	effect	NOUN
cjfa-59254	149	20	0.36	0.36	NUM
cjfa-59254	149	21	0.9064	0.9064	NUM
cjfa-59254	149	22	n	n	NUM
cjfa-59254	149	23	o	o	NOUN
cjfa-59254	149	24	t	t	NOUN
cjfa-59254	149	25	e	e	NOUN
cjfa-59254	149	26	:	:	PUNCT
cjfa-59254	149	27	p	p	X
cjfa-59254	149	28	<	<	X
cjfa-59254	149	29	0.05	0.05	NUM
cjfa-59254	149	30	.	.	PUNCT
cjfa-59254	150	1	s	s	PART
cjfa-59254	150	2	o	o	X
cjfa-59254	150	3	u	u	NOUN
cjfa-59254	150	4	r	r	NOUN
cjfa-59254	150	5	c	c	NOUN
cjfa-59254	150	6	e	e	NOUN
cjfa-59254	150	7	:	:	PUNCT
cjfa-59254	150	8	researchers	researcher	NOUN
cjfa-59254	150	9	’	'	PUNCT
cjfa-59254	150	10	survey	survey	NOUN
cjfa-59254	150	11	,	,	PUNCT
cjfa-59254	150	12	2024	2024	NUM
cjfa-59254	150	13	.	.	PUNCT
cjfa-59254	151	1	to	to	PART
cjfa-59254	151	2	determine	determine	VERB
cjfa-59254	151	3	the	the	DET
cjfa-59254	151	4	appropriate	appropriate	ADJ
cjfa-59254	151	5	estimation	estimation	NOUN
cjfa-59254	151	6	between	between	ADP
cjfa-59254	151	7	random	random	ADJ
cjfa-59254	151	8	and	and	CCONJ
cjfa-59254	151	9	fixed	fixed	ADJ
cjfa-59254	151	10	effect	effect	NOUN
cjfa-59254	151	11	regression	regression	NOUN
cjfa-59254	151	12	,	,	PUNCT
cjfa-59254	151	13	the	the	DET
cjfa-59254	151	14	hausman	hausman	NOUN
cjfa-59254	151	15	’s	’s	PART
cjfa-59254	151	16	specification	specification	NOUN
cjfa-59254	151	17	and	and	CCONJ
cjfa-59254	151	18	lagrangian	lagrangian	ADJ
cjfa-59254	151	19	test	test	NOUN
cjfa-59254	151	20	was	be	AUX
cjfa-59254	151	21	conducted	conduct	VERB
cjfa-59254	151	22	.	.	PUNCT
cjfa-59254	152	1	the	the	DET
cjfa-59254	152	2	effect	effect	NOUN
cjfa-59254	152	3	of	of	ADP
cjfa-59254	152	4	different	different	ADJ
cjfa-59254	152	5	tests	test	NOUN
cjfa-59254	152	6	is	be	AUX
cjfa-59254	152	7	presented	present	VERB
cjfa-59254	152	8	in	in	ADP
cjfa-59254	152	9	table	table	NOUN
cjfa-59254	152	10	3	3	NUM
cjfa-59254	152	11	.	.	PUNCT
cjfa-59254	153	1	the	the	DET
cjfa-59254	153	2	lagrangian	lagrangian	ADJ
cjfa-59254	153	3	test	test	NOUN
cjfa-59254	153	4	was	be	AUX
cjfa-59254	153	5	performed	perform	VERB
cjfa-59254	153	6	to	to	PART
cjfa-59254	153	7	determine	determine	VERB
cjfa-59254	153	8	the	the	DET
cjfa-59254	153	9	selection	selection	NOUN
cjfa-59254	153	10	between	between	ADP
cjfa-59254	153	11	random	random	ADJ
cjfa-59254	153	12	effect	effect	NOUN
cjfa-59254	153	13	and	and	CCONJ
cjfa-59254	153	14	pooled	pool	VERB
cjfa-59254	153	15	ols	ol	NOUN
cjfa-59254	153	16	regression	regression	NOUN
cjfa-59254	153	17	.	.	PUNCT
cjfa-59254	154	1	the	the	DET
cjfa-59254	154	2	results	result	NOUN
cjfa-59254	154	3	revealed	reveal	VERB
cjfa-59254	154	4	a	a	DET
cjfa-59254	154	5	chi2	chi2	NOUN
cjfa-59254	154	6	value	value	NOUN
cjfa-59254	154	7	of	of	ADP
cjfa-59254	154	8	0.000	0.000	NUM
cjfa-59254	154	9	and	and	CCONJ
cjfa-59254	154	10	p	p	NOUN
cjfa-59254	154	11	-	-	PUNCT
cjfa-59254	154	12	value	value	NOUN
cjfa-59254	154	13	of	of	ADP
cjfa-59254	154	14	1.000	1.000	NUM
cjfa-59254	154	15	show	show	NOUN
cjfa-59254	154	16	that	that	SCONJ
cjfa-59254	154	17	the	the	DET
cjfa-59254	154	18	random	random	ADJ
cjfa-59254	154	19	effect	effect	NOUN
cjfa-59254	154	20	estimation	estimation	NOUN
cjfa-59254	154	21	was	be	AUX
cjfa-59254	154	22	suitable	suitable	ADJ
cjfa-59254	154	23	to	to	PART
cjfa-59254	154	24	analyze	analyze	VERB
cjfa-59254	154	25	the	the	DET
cjfa-59254	154	26	data	datum	NOUN
cjfa-59254	154	27	.	.	PUNCT
cjfa-59254	155	1	therefore	therefore	ADV
cjfa-59254	155	2	,	,	PUNCT
cjfa-59254	155	3	the	the	DET
cjfa-59254	155	4	study	study	NOUN
cjfa-59254	155	5	utilized	utilize	VERB
cjfa-59254	155	6	robust	robust	ADJ
cjfa-59254	155	7	random	random	ADJ
cjfa-59254	155	8	effect	effect	NOUN
cjfa-59254	155	9	regression	regression	NOUN
cjfa-59254	155	10	to	to	PART
cjfa-59254	155	11	improve	improve	VERB
cjfa-59254	155	12	the	the	DET
cjfa-59254	155	13	standard	standard	ADJ
cjfa-59254	155	14	errors	error	NOUN
cjfa-59254	155	15	and	and	CCONJ
cjfa-59254	155	16	model	model	NOUN
cjfa-59254	155	17	fit	fit	PROPN
cjfa-59254	155	18	.	.	PUNCT
cjfa-59254	156	1	hausman	hausman	PROPN
cjfa-59254	156	2	’s	’s	PART
cjfa-59254	156	3	specification	specification	NOUN
cjfa-59254	156	4	test	test	NOUN
cjfa-59254	156	5	was	be	AUX
cjfa-59254	156	6	also	also	ADV
cjfa-59254	156	7	conducted	conduct	VERB
cjfa-59254	156	8	to	to	PART
cjfa-59254	156	9	estimate	estimate	VERB
cjfa-59254	156	10	fixed	fix	VERB
cjfa-59254	156	11	and	and	CCONJ
cjfa-59254	156	12	random	random	ADJ
cjfa-59254	156	13	effect	effect	NOUN
cjfa-59254	156	14	regression	regression	NOUN
cjfa-59254	156	15	appropriateness	appropriateness	NOUN
cjfa-59254	156	16	,	,	PUNCT
cjfa-59254	156	17	resulting	result	VERB
cjfa-59254	156	18	in	in	ADP
cjfa-59254	156	19	a	a	DET
cjfa-59254	156	20	chi2	chi2	NOUN
cjfa-59254	156	21	value	value	NOUN
cjfa-59254	156	22	of	of	ADP
cjfa-59254	156	23	11.25	11.25	NUM
cjfa-59254	156	24	and	and	CCONJ
cjfa-59254	156	25	p	p	NOUN
cjfa-59254	156	26	-	-	PUNCT
cjfa-59254	156	27	value	value	NOUN
cjfa-59254	156	28	of	of	ADP
cjfa-59254	156	29	0.0873	0.0873	NUM
cjfa-59254	156	30	;	;	PUNCT
cjfa-59254	156	31	hence	hence	ADV
cjfa-59254	156	32	,	,	PUNCT
cjfa-59254	156	33	the	the	DET
cjfa-59254	156	34	random	random	ADJ
cjfa-59254	156	35	effect	effect	NOUN
cjfa-59254	156	36	estimation	estimation	NOUN
cjfa-59254	156	37	was	be	AUX
cjfa-59254	156	38	more	more	ADV
cjfa-59254	156	39	appropriate	appropriate	ADJ
cjfa-59254	156	40	for	for	ADP
cjfa-59254	156	41	the	the	DET
cjfa-59254	156	42	analysis	analysis	NOUN
cjfa-59254	156	43	.	.	PUNCT
cjfa-59254	157	1	therefore	therefore	ADV
cjfa-59254	157	2	,	,	PUNCT
cjfa-59254	157	3	the	the	DET
cjfa-59254	157	4	study	study	NOUN
cjfa-59254	157	5	utilized	utilize	VERB
cjfa-59254	157	6	robust	robust	ADJ
cjfa-59254	157	7	random	random	ADJ
cjfa-59254	157	8	effect	effect	NOUN
cjfa-59254	157	9	regression	regression	NOUN
cjfa-59254	157	10	,	,	PUNCT
cjfa-59254	157	11	which	which	PRON
cjfa-59254	157	12	was	be	AUX
cjfa-59254	157	13	actually	actually	ADV
cjfa-59254	157	14	chosen	choose	VERB
cjfa-59254	157	15	to	to	PART
cjfa-59254	157	16	regularize	regularize	VERB
cjfa-59254	157	17	the	the	DET
cjfa-59254	157	18	standard	standard	ADJ
cjfa-59254	157	19	errors	error	NOUN
cjfa-59254	157	20	and	and	CCONJ
cjfa-59254	157	21	model	model	NOUN
cjfa-59254	157	22	fits	fit	NOUN
cjfa-59254	157	23	.	.	PUNCT
cjfa-59254	158	1	ramat	ramat	PROPN
cjfa-59254	158	2	titilayo	titilayo	PROPN
cjfa-59254	158	3	salman	salman	PROPN
cjfa-59254	158	4	,	,	PUNCT
cjfa-59254	158	5	aisha	aisha	PROPN
cjfa-59254	158	6	abdulsalam	abdulsalam	PROPN
cjfa-59254	158	7	-	-	PUNCT
cjfa-59254	158	8	gambari106106	gambari106106	PROPN
cjfa-59254	158	9	table	table	NOUN
cjfa-59254	158	10	4	4	NUM
cjfa-59254	158	11	.	.	PUNCT
cjfa-59254	159	1	the	the	DET
cjfa-59254	159	2	results	result	NOUN
cjfa-59254	159	3	of	of	ADP
cjfa-59254	159	4	robust	robust	ADJ
cjfa-59254	159	5	random	random	ADJ
cjfa-59254	159	6	effect	effect	NOUN
cjfa-59254	159	7	model	model	NOUN
cjfa-59254	159	8	pe	pe	X
cjfa-59254	159	9	ration	ration	NOUN
cjfa-59254	159	10	robust	robust	ADJ
cjfa-59254	159	11	z	z	NOUN
cjfa-59254	159	12	p>/z/	p>/z/	ADJ
cjfa-59254	159	13	95	95	NUM
cjfa-59254	159	14	%	%	NOUN
cjfa-59254	159	15	coef	coef	NOUN
cjfa-59254	159	16	.	.	PUNCT
cjfa-59254	160	1	std	std	NOUN
cjfa-59254	160	2	.	.	PUNCT
cjfa-59254	160	3	error	error	NOUN
cjfa-59254	160	4	cee	cee	NOUN
cjfa-59254	160	5	70.11685	70.11685	NUM
cjfa-59254	160	6	14.77143	14.77143	NUM
cjfa-59254	160	7	4.57	4.57	NUM
cjfa-59254	160	8	0.000	0.000	NUM
cjfa-59254	160	9	41.16528	41.16528	NUM
cjfa-59254	160	10	99.06788	99.06788	NUM
cjfa-59254	160	11	hce	hce	PROPN
cjfa-59254	160	12	-0.9940427	-0.9940427	PROPN
cjfa-59254	160	13	0.6703197	0.6703197	NUM
cjfa-59254	160	14	-1.48	-1.48	NUM
cjfa-59254	160	15	0.138	0.138	NUM
cjfa-59254	160	16	-2.307845	-2.307845	PROPN
cjfa-59254	160	17	0.3197599	0.3197599	NUM
cjfa-59254	160	18	sce	sce	NOUN
cjfa-59254	160	19	-1.087751	-1.087751	NOUN
cjfa-59254	161	1	7.678516	7.678516	NUM
cjfa-59254	161	2	-0.14	-0.14	NUM
cjfa-59254	161	3	0.887	0.887	NUM
cjfa-59254	161	4	-16.13737	-16.13737	NUM
cjfa-59254	161	5	13.96186	13.96186	NUM
cjfa-59254	161	6	revg	revg	PROPN
cjfa-59254	161	7	0.28808	0.28808	NUM
cjfa-59254	161	8	0.0965341	0.0965341	NUM
cjfa-59254	161	9	0.30	0.30	NUM
cjfa-59254	161	10	0.765	0.765	NUM
cjfa-59254	161	11	-0.1603953	-0.1603953	NOUN
cjfa-59254	161	12	0.2180113	0.2180113	NUM
cjfa-59254	161	13	lfsiz	lfsiz	NOUN
cjfa-59254	161	14	3.886811	3.886811	NUM
cjfa-59254	161	15	2.857326	2.857326	NUM
cjfa-59254	161	16	1.36	1.36	NUM
cjfa-59254	161	17	0.174	0.174	NUM
cjfa-59254	161	18	-1.713446	-1.713446	NOUN
cjfa-59254	161	19	9.487067	9.487067	NUM
cjfa-59254	161	20	fage	fage	NOUN
cjfa-59254	162	1	0.0061919	0.0061919	NUM
cjfa-59254	162	2	0.250762	0.250762	NUM
cjfa-59254	162	3	0.02	0.02	NUM
cjfa-59254	162	4	0.980	0.980	NUM
cjfa-59254	162	5	0.4852925	0.4852925	NUM
cjfa-59254	162	6	0.4976763	0.4976763	NUM
cjfa-59254	162	7	cons	con	NOUN
cjfa-59254	162	8	.	.	PUNCT
cjfa-59254	162	9	-29.69593	-29.69593	NUM
cjfa-59254	163	1	24.8422	24.8422	NUM
cjfa-59254	163	2	-1.20	-1.20	NUM
cjfa-59254	163	3	0.232	0.232	NUM
cjfa-59254	163	4	78.38575	78.38575	NUM
cjfa-59254	163	5	18.99389	18.99389	NUM
cjfa-59254	163	6	sigma_u1	sigma_u1	NOUN
cjfa-59254	163	7	 	 	SPACE
cjfa-59254	163	8	�	�	PROPN
cjfa-59254	163	9	�	�	PROPN
cjfa-59254	163	10	�	�	PROPN
cjfa-59254	163	11	�	�	PROPN
cjfa-59254	163	12	�	�	PROPN
cjfa-59254	163	13	 	 	SPACE
cjfa-59254	163	14	�	�	PROPN
cjfa-59254	163	15	0	0	NUM
cjfa-59254	163	16	sigma_e1	sigma_e1	NUM
cjfa-59254	163	17	45.805052	45.805052	NUM
cjfa-59254	163	18	rho1	rho1	PROPN
cjfa-59254	163	19	  	  	SPACE
cjfa-59254	163	20	�	�	PROPN
cjfa-59254	163	21	�	�	PROPN
cjfa-59254	163	22	�	�	PROPN
cjfa-59254	163	23	�	�	PROPN
cjfa-59254	163	24	�	�	PROPN
cjfa-59254	163	25	�	�	PROPN
cjfa-59254	163	26	�	�	PROPN
cjfa-59254	163	27	�	�	PROPN
cjfa-59254	163	28	�	�	PROPN
cjfa-59254	163	29	�	�	PROPN
cjfa-59254	163	30	�	�	PROPN
cjfa-59254	163	31	�	�	PROPN
cjfa-59254	163	32	�	�	PROPN
cjfa-59254	163	33	�	�	PROPN
cjfa-59254	163	34	�	�	PROPN
cjfa-59254	163	35	0	0	NUM
cjfa-59254	163	36	�	�	PROPN
cjfa-59254	163	37	(fraction	(fraction	NOUN
cjfa-59254	163	38	�	�	PROPN
cjfa-59254	163	39	of	of	ADP
cjfa-59254	163	40	�	�	PROPN
cjfa-59254	163	41	variance	variance	NOUN
cjfa-59254	163	42	�	�	PROPN
cjfa-59254	163	43	due	due	ADJ
cjfa-59254	163	44	�	�	PROPN
cjfa-59254	163	45	to	to	PART
cjfa-59254	163	46	�	�	VERB
cjfa-59254	163	47	u_1	u_1	NOUN
cjfa-59254	163	48	n	n	ADP
cjfa-59254	163	49	o	o	NOUN
cjfa-59254	163	50	t	t	NOUN
cjfa-59254	164	1	e	e	NOUN
cjfa-59254	164	2	:	:	PUNCT
cjfa-59254	164	3	p	p	X
cjfa-59254	164	4	<	<	X
cjfa-59254	164	5	0.05	0.05	NUM
cjfa-59254	164	6	.	.	PUNCT
cjfa-59254	165	1	s	s	PART
cjfa-59254	165	2	o	o	X
cjfa-59254	165	3	u	u	NOUN
cjfa-59254	165	4	r	r	NOUN
cjfa-59254	165	5	c	c	NOUN
cjfa-59254	165	6	e	e	NOUN
cjfa-59254	165	7	:	:	PUNCT
cjfa-59254	165	8	authors	author	NOUN
cjfa-59254	165	9	’	'	PUNCT
cjfa-59254	165	10	survey	survey	NOUN
cjfa-59254	165	11	,	,	PUNCT
cjfa-59254	165	12	2024	2024	NUM
cjfa-59254	165	13	.	.	PUNCT
cjfa-59254	166	1	the	the	DET
cjfa-59254	166	2	results	result	NOUN
cjfa-59254	166	3	of	of	ADP
cjfa-59254	166	4	robust	robust	ADJ
cjfa-59254	166	5	random	random	ADJ
cjfa-59254	166	6	effect	effect	NOUN
cjfa-59254	166	7	regression	regression	NOUN
cjfa-59254	166	8	for	for	ADP
cjfa-59254	166	9	sampled	sampled	ADJ
cjfa-59254	166	10	companies	company	NOUN
cjfa-59254	166	11	showed	show	VERB
cjfa-59254	166	12	that	that	SCONJ
cjfa-59254	166	13	there	there	PRON
cjfa-59254	166	14	is	be	VERB
cjfa-59254	166	15	a	a	DET
cjfa-59254	166	16	positive	positive	ADJ
cjfa-59254	166	17	significant	significant	ADJ
cjfa-59254	166	18	relationship	relationship	NOUN
cjfa-59254	166	19	between	between	ADP
cjfa-59254	166	20	price	price	NOUN
cjfa-59254	166	21	earnings	earning	NOUN
cjfa-59254	166	22	ratios	ratio	NOUN
cjfa-59254	166	23	and	and	CCONJ
cjfa-59254	166	24	capital	capital	NOUN
cjfa-59254	166	25	employed	employ	VERB
cjfa-59254	166	26	efficiency	efficiency	NOUN
cjfa-59254	166	27	(	(	PUNCT
cjfa-59254	166	28	cee	cee	NOUN
cjfa-59254	166	29	)	)	PUNCT
cjfa-59254	166	30	with	with	ADP
cjfa-59254	166	31	beta	beta	ADJ
cjfa-59254	166	32	value	value	NOUN
cjfa-59254	166	33	of	of	ADP
cjfa-59254	166	34	70.11	70.11	NUM
cjfa-59254	166	35	and	and	CCONJ
cjfa-59254	166	36	p	p	NOUN
cjfa-59254	166	37	-	-	PUNCT
cjfa-59254	166	38	value	value	NOUN
cjfa-59254	166	39	of	of	ADP
cjfa-59254	166	40	0.0000	0.0000	NUM
cjfa-59254	166	41	.	.	PUNCT
cjfa-59254	167	1	this	this	PRON
cjfa-59254	167	2	is	be	AUX
cjfa-59254	167	3	an	an	DET
cjfa-59254	167	4	indication	indication	NOUN
cjfa-59254	167	5	that	that	SCONJ
cjfa-59254	167	6	one	one	NUM
cjfa-59254	167	7	unit	unit	NOUN
cjfa-59254	167	8	increase	increase	NOUN
cjfa-59254	167	9	in	in	ADP
cjfa-59254	167	10	cee	cee	NOUN
cjfa-59254	167	11	will	will	AUX
cjfa-59254	167	12	lead	lead	VERB
cjfa-59254	167	13	to	to	ADP
cjfa-59254	167	14	70.11	70.11	NUM
cjfa-59254	167	15	increases	increase	NOUN
cjfa-59254	167	16	in	in	ADP
cjfa-59254	167	17	price	price	NOUN
cjfa-59254	167	18	earnings	earning	NOUN
cjfa-59254	167	19	.	.	PUNCT
cjfa-59254	168	1	also	also	ADV
cjfa-59254	168	2	,	,	PUNCT
cjfa-59254	168	3	human	human	ADJ
cjfa-59254	168	4	capital	capital	NOUN
cjfa-59254	168	5	efficiency	efficiency	NOUN
cjfa-59254	168	6	and	and	CCONJ
cjfa-59254	168	7	structural	structural	ADJ
cjfa-59254	168	8	capital	capital	NOUN
cjfa-59254	168	9	efficiency	efficiency	NOUN
cjfa-59254	168	10	are	be	AUX
cjfa-59254	168	11	inversely	inversely	ADV
cjfa-59254	168	12	related	related	ADJ
cjfa-59254	168	13	but	but	CCONJ
cjfa-59254	168	14	not	not	PART
cjfa-59254	168	15	significant	significant	ADJ
cjfa-59254	168	16	to	to	ADP
cjfa-59254	168	17	shareholders	shareholder	NOUN
cjfa-59254	168	18	’	’	PART
cjfa-59254	168	19	wealth	wealth	NOUN
cjfa-59254	168	20	with	with	ADP
cjfa-59254	168	21	coefficients	coefficient	NOUN
cjfa-59254	168	22	values	value	NOUN
cjfa-59254	168	23	of	of	ADP
cjfa-59254	168	24	-0.9940	-0.9940	NOUN
cjfa-59254	168	25	and	and	CCONJ
cjfa-59254	168	26	-1.087751	-1.087751	NOUN
cjfa-59254	168	27	and	and	CCONJ
cjfa-59254	168	28	p	p	NOUN
cjfa-59254	168	29	-	-	PUNCT
cjfa-59254	168	30	values	value	NOUN
cjfa-59254	168	31	of	of	ADP
cjfa-59254	168	32	0.138	0.138	NUM
cjfa-59254	168	33	and	and	CCONJ
cjfa-59254	168	34	0.887	0.887	NUM
cjfa-59254	168	35	,	,	PUNCT
cjfa-59254	168	36	respectively	respectively	ADV
cjfa-59254	168	37	.	.	PUNCT
cjfa-59254	169	1	the	the	DET
cjfa-59254	169	2	table	table	NOUN
cjfa-59254	169	3	also	also	ADV
cjfa-59254	169	4	shows	show	VERB
cjfa-59254	169	5	other	other	ADJ
cjfa-59254	169	6	variables	variable	NOUN
cjfa-59254	169	7	–	–	PUNCT
cjfa-59254	169	8	revg	revg	NOUN
cjfa-59254	169	9	,	,	PUNCT
cjfa-59254	169	10	lsize	lsize	NOUN
cjfa-59254	169	11	,	,	PUNCT
cjfa-59254	169	12	and	and	CCONJ
cjfa-59254	169	13	fage	fage	NOUN
cjfa-59254	169	14	–	–	PUNCT
cjfa-59254	169	15	were	be	AUX
cjfa-59254	169	16	positively	positively	ADV
cjfa-59254	169	17	related	relate	VERB
cjfa-59254	169	18	to	to	ADP
cjfa-59254	169	19	the	the	DET
cjfa-59254	169	20	p	p	PROPN
cjfa-59254	169	21	/	/	SYM
cjfa-59254	169	22	e	e	NOUN
cjfa-59254	169	23	ratio	ratio	NOUN
cjfa-59254	169	24	.	.	PUNCT
cjfa-59254	170	1	discussion	discussion	NOUN
cjfa-59254	170	2	of	of	ADP
cjfa-59254	170	3	the	the	DET
cjfa-59254	170	4	findingsdiscussion	findingsdiscussion	NOUN
cjfa-59254	170	5	of	of	ADP
cjfa-59254	170	6	the	the	DET
cjfa-59254	170	7	findings	finding	NOUN
cjfa-59254	170	8	the	the	DET
cjfa-59254	170	9	study	study	NOUN
cjfa-59254	170	10	focused	focus	VERB
cjfa-59254	170	11	on	on	ADP
cjfa-59254	170	12	intellectual	intellectual	ADJ
cjfa-59254	170	13	capital	capital	NOUN
cjfa-59254	170	14	efficiency	efficiency	NOUN
cjfa-59254	170	15	and	and	CCONJ
cjfa-59254	170	16	financial	financial	ADJ
cjfa-59254	170	17	performance	performance	NOUN
cjfa-59254	170	18	of	of	ADP
cjfa-59254	170	19	oil	oil	NOUN
cjfa-59254	170	20	and	and	CCONJ
cjfa-59254	170	21	gas	gas	NOUN
cjfa-59254	170	22	firms	firm	NOUN
cjfa-59254	170	23	in	in	ADP
cjfa-59254	170	24	nigeria	nigeria	PROPN
cjfa-59254	170	25	for	for	ADP
cjfa-59254	170	26	the	the	DET
cjfa-59254	170	27	period	period	NOUN
cjfa-59254	170	28	of	of	ADP
cjfa-59254	170	29	5	5	NUM
cjfa-59254	170	30	years	year	NOUN
cjfa-59254	170	31	(	(	PUNCT
cjfa-59254	170	32	2018–2022	2018–2022	NUM
cjfa-59254	170	33	)	)	PUNCT
cjfa-59254	170	34	.	.	PUNCT
cjfa-59254	171	1	the	the	DET
cjfa-59254	171	2	result	result	NOUN
cjfa-59254	171	3	shows	show	VERB
cjfa-59254	171	4	that	that	SCONJ
cjfa-59254	171	5	capital	capital	NOUN
cjfa-59254	171	6	employed	employ	VERB
cjfa-59254	171	7	efficiency	efficiency	NOUN
cjfa-59254	171	8	positively	positively	ADV
cjfa-59254	171	9	and	and	CCONJ
cjfa-59254	171	10	significantly	significantly	ADV
cjfa-59254	171	11	influenced	influence	VERB
cjfa-59254	171	12	the	the	DET
cjfa-59254	171	13	financial	financial	ADJ
cjfa-59254	171	14	performance	performance	NOUN
cjfa-59254	171	15	of	of	ADP
cjfa-59254	171	16	oil	oil	NOUN
cjfa-59254	171	17	and	and	CCONJ
cjfa-59254	171	18	gas	gas	NOUN
cjfa-59254	171	19	firms	firm	NOUN
cjfa-59254	171	20	sampled	sample	VERB
cjfa-59254	171	21	.	.	PUNCT
cjfa-59254	172	1	this	this	DET
cjfa-59254	172	2	study	study	NOUN
cjfa-59254	172	3	’s	’s	PART
cjfa-59254	172	4	findings	finding	NOUN
cjfa-59254	172	5	are	be	AUX
cjfa-59254	172	6	in	in	ADP
cjfa-59254	172	7	agreement	agreement	NOUN
cjfa-59254	172	8	with	with	ADP
cjfa-59254	172	9	the	the	DET
cjfa-59254	172	10	work	work	NOUN
cjfa-59254	172	11	of	of	ADP
cjfa-59254	172	12	ousama	ousama	NOUN
cjfa-59254	172	13	et	et	PROPN
cjfa-59254	172	14	al	al	PROPN
cjfa-59254	172	15	.	.	PROPN
cjfa-59254	172	16	(	(	PUNCT
cjfa-59254	172	17	2020	2020	NUM
cjfa-59254	172	18	)	)	PUNCT
cjfa-59254	172	19	,	,	PUNCT
cjfa-59254	172	20	in	in	ADP
cjfa-59254	172	21	which	which	PRON
cjfa-59254	172	22	capital	capital	NOUN
cjfa-59254	172	23	employed	employ	VERB
cjfa-59254	172	24	efficiency	efficiency	NOUN
cjfa-59254	172	25	influenced	influence	VERB
cjfa-59254	172	26	the	the	DET
cjfa-59254	172	27	performance	performance	NOUN
cjfa-59254	172	28	of	of	ADP
cjfa-59254	172	29	companies	company	NOUN
cjfa-59254	172	30	they	they	PRON
cjfa-59254	172	31	sampled	sample	VERB
cjfa-59254	172	32	.	.	PUNCT
cjfa-59254	173	1	human	human	ADJ
cjfa-59254	173	2	cap	cap	PROPN
cjfa-59254	173	3	intellectual	intellectual	ADJ
cjfa-59254	173	4	capital	capital	NOUN
cjfa-59254	173	5	and	and	CCONJ
cjfa-59254	173	6	financial	financial	ADJ
cjfa-59254	173	7	performance	performance	NOUN
cjfa-59254	173	8	…	…	SYM
cjfa-59254	173	9	107107	107107	NUM
cjfa-59254	173	10	ital	ital	ADJ
cjfa-59254	173	11	efficiency	efficiency	NOUN
cjfa-59254	173	12	and	and	CCONJ
cjfa-59254	173	13	structural	structural	ADJ
cjfa-59254	173	14	capital	capital	NOUN
cjfa-59254	173	15	efficiency	efficiency	NOUN
cjfa-59254	173	16	have	have	VERB
cjfa-59254	173	17	no	no	DET
cjfa-59254	173	18	significant	significant	ADJ
cjfa-59254	173	19	influence	influence	NOUN
cjfa-59254	173	20	on	on	ADP
cjfa-59254	173	21	the	the	DET
cjfa-59254	173	22	performance	performance	NOUN
cjfa-59254	173	23	of	of	ADP
cjfa-59254	173	24	the	the	DET
cjfa-59254	173	25	sampled	sample	VERB
cjfa-59254	173	26	firms	firm	NOUN
cjfa-59254	173	27	,	,	PUNCT
cjfa-59254	173	28	which	which	PRON
cjfa-59254	173	29	is	be	AUX
cjfa-59254	173	30	consistent	consistent	ADJ
cjfa-59254	173	31	with	with	ADP
cjfa-59254	173	32	the	the	DET
cjfa-59254	173	33	finding	finding	NOUN
cjfa-59254	173	34	of	of	ADP
cjfa-59254	173	35	oyedokun	oyedokun	NOUN
cjfa-59254	173	36	and	and	CCONJ
cjfa-59254	173	37	saidu	saidu	ADJ
cjfa-59254	173	38	(	(	PUNCT
cjfa-59254	173	39	2018	2018	NUM
cjfa-59254	173	40	)	)	PUNCT
cjfa-59254	173	41	.	.	PUNCT
cjfa-59254	174	1	their	their	PRON
cjfa-59254	174	2	findings	finding	NOUN
cjfa-59254	174	3	revealed	reveal	VERB
cjfa-59254	174	4	that	that	SCONJ
cjfa-59254	174	5	market	market	NOUN
cjfa-59254	174	6	value	value	NOUN
cjfa-59254	174	7	had	have	VERB
cjfa-59254	174	8	a	a	DET
cjfa-59254	174	9	negative	negative	ADJ
cjfa-59254	174	10	impact	impact	NOUN
cjfa-59254	174	11	on	on	ADP
cjfa-59254	174	12	roa	roa	PROPN
cjfa-59254	174	13	,	,	PUNCT
cjfa-59254	174	14	while	while	SCONJ
cjfa-59254	174	15	tobin	tobin	PROPN
cjfa-59254	174	16	’s	’s	PART
cjfa-59254	174	17	q	q	NOUN
cjfa-59254	174	18	and	and	CCONJ
cjfa-59254	174	19	vaic	vaic	ADV
cjfa-59254	174	20	had	have	VERB
cjfa-59254	174	21	insignificant	insignificant	ADJ
cjfa-59254	174	22	impact	impact	NOUN
cjfa-59254	174	23	on	on	ADP
cjfa-59254	174	24	roa	roa	PROPN
cjfa-59254	174	25	.	.	PUNCT
cjfa-59254	175	1	however	however	ADV
cjfa-59254	175	2	,	,	PUNCT
cjfa-59254	175	3	the	the	DET
cjfa-59254	175	4	study	study	NOUN
cjfa-59254	175	5	disagreed	disagree	VERB
cjfa-59254	175	6	with	with	ADP
cjfa-59254	175	7	asare	asare	ADJ
cjfa-59254	175	8	,	,	PUNCT
cjfa-59254	175	9	laryea	laryea	NOUN
cjfa-59254	175	10	,	,	PUNCT
cjfa-59254	175	11	onumah	onumah	NOUN
cjfa-59254	175	12	and	and	CCONJ
cjfa-59254	175	13	asamoah	asamoah	NOUN
cjfa-59254	175	14	’s	’s	PART
cjfa-59254	175	15	(	(	PUNCT
cjfa-59254	175	16	2021	2021	NUM
cjfa-59254	175	17	)	)	PUNCT
cjfa-59254	175	18	findings	finding	VERB
cjfa-59254	175	19	that	that	SCONJ
cjfa-59254	175	20	human	human	ADJ
cjfa-59254	175	21	capital	capital	NOUN
cjfa-59254	175	22	efficiency	efficiency	NOUN
cjfa-59254	175	23	and	and	CCONJ
cjfa-59254	175	24	structural	structural	ADJ
cjfa-59254	175	25	capital	capital	NOUN
cjfa-59254	175	26	efficiency	efficiency	NOUN
cjfa-59254	175	27	significantly	significantly	ADV
cjfa-59254	175	28	influence	influence	VERB
cjfa-59254	175	29	the	the	DET
cjfa-59254	175	30	financial	financial	ADJ
cjfa-59254	175	31	performance	performance	NOUN
cjfa-59254	175	32	of	of	ADP
cjfa-59254	175	33	the	the	DET
cjfa-59254	175	34	banks	bank	NOUN
cjfa-59254	175	35	sampled	sample	VERB
cjfa-59254	175	36	.	.	PUNCT
cjfa-59254	176	1	furthermore	furthermore	ADV
cjfa-59254	176	2	,	,	PUNCT
cjfa-59254	176	3	the	the	DET
cjfa-59254	176	4	study	study	NOUN
cjfa-59254	176	5	found	find	VERB
cjfa-59254	176	6	that	that	SCONJ
cjfa-59254	176	7	control	control	NOUN
cjfa-59254	176	8	variables	variable	NOUN
cjfa-59254	176	9	,	,	PUNCT
cjfa-59254	176	10	such	such	ADJ
cjfa-59254	176	11	as	as	ADP
cjfa-59254	176	12	revenue	revenue	NOUN
cjfa-59254	176	13	growth	growth	NOUN
cjfa-59254	176	14	,	,	PUNCT
cjfa-59254	176	15	company	company	NOUN
cjfa-59254	176	16	size	size	NOUN
cjfa-59254	176	17	,	,	PUNCT
cjfa-59254	176	18	and	and	CCONJ
cjfa-59254	176	19	firm	firm	ADJ
cjfa-59254	176	20	age	age	NOUN
cjfa-59254	176	21	,	,	PUNCT
cjfa-59254	176	22	positively	positively	ADV
cjfa-59254	176	23	influenced	influence	VERB
cjfa-59254	176	24	performance	performance	NOUN
cjfa-59254	176	25	of	of	ADP
cjfa-59254	176	26	the	the	DET
cjfa-59254	176	27	sampled	sample	VERB
cjfa-59254	176	28	companies	company	NOUN
cjfa-59254	176	29	in	in	ADP
cjfa-59254	176	30	nigeria	nigeria	PROPN
cjfa-59254	176	31	.	.	PUNCT
cjfa-59254	177	1	this	this	PRON
cjfa-59254	177	2	suggests	suggest	VERB
cjfa-59254	177	3	that	that	SCONJ
cjfa-59254	177	4	an	an	DET
cjfa-59254	177	5	increase	increase	NOUN
cjfa-59254	177	6	in	in	ADP
cjfa-59254	177	7	a	a	DET
cjfa-59254	177	8	company	company	NOUN
cjfa-59254	177	9	’s	’s	PART
cjfa-59254	177	10	age	age	NOUN
cjfa-59254	177	11	,	,	PUNCT
cjfa-59254	177	12	size	size	NOUN
cjfa-59254	177	13	,	,	PUNCT
cjfa-59254	177	14	and	and	CCONJ
cjfa-59254	177	15	revenue	revenue	NOUN
cjfa-59254	177	16	growth	growth	NOUN
cjfa-59254	177	17	leads	lead	VERB
cjfa-59254	177	18	to	to	ADP
cjfa-59254	177	19	an	an	DET
cjfa-59254	177	20	improvement	improvement	NOUN
cjfa-59254	177	21	in	in	ADP
cjfa-59254	177	22	its	its	PRON
cjfa-59254	177	23	financial	financial	ADJ
cjfa-59254	177	24	performance	performance	NOUN
cjfa-59254	177	25	.	.	PUNCT
cjfa-59254	177	26	 	 	SPACE
cjfa-59254	178	1	conclusion	conclusion	NOUN
cjfa-59254	178	2	,	,	PUNCT
cjfa-59254	178	3	recommendation	recommendation	NOUN
cjfa-59254	178	4	and	and	CCONJ
cjfa-59254	178	5	suggestions	suggestion	NOUN
cjfa-59254	178	6	for	for	ADP
cjfa-59254	178	7	future	future	ADJ
cjfa-59254	178	8	research	research	NOUN
cjfa-59254	178	9	 	 	SPACE
cjfa-59254	178	10	conclusion	conclusion	NOUN
cjfa-59254	178	11	,	,	PUNCT
cjfa-59254	178	12	recommendation	recommendation	NOUN
cjfa-59254	178	13	and	and	CCONJ
cjfa-59254	178	14	suggestions	suggestion	NOUN
cjfa-59254	178	15	for	for	ADP
cjfa-59254	178	16	future	future	ADJ
cjfa-59254	178	17	research	research	NOUN
cjfa-59254	178	18	in	in	ADP
cjfa-59254	178	19	summary	summary	NOUN
cjfa-59254	179	1	,	,	PUNCT
cjfa-59254	179	2	the	the	DET
cjfa-59254	179	3	study	study	NOUN
cjfa-59254	179	4	concludes	conclude	VERB
cjfa-59254	179	5	that	that	SCONJ
cjfa-59254	179	6	only	only	ADV
cjfa-59254	179	7	capital	capital	NOUN
cjfa-59254	179	8	employed	employ	VERB
cjfa-59254	179	9	efficiency	efficiency	NOUN
cjfa-59254	179	10	significantly	significantly	ADV
cjfa-59254	179	11	influenced	influence	VERB
cjfa-59254	179	12	the	the	DET
cjfa-59254	179	13	financial	financial	ADJ
cjfa-59254	179	14	performance	performance	NOUN
cjfa-59254	179	15	of	of	ADP
cjfa-59254	179	16	the	the	DET
cjfa-59254	179	17	sampled	sample	VERB
cjfa-59254	179	18	nigerian	nigerian	ADJ
cjfa-59254	179	19	oil	oil	NOUN
cjfa-59254	179	20	and	and	CCONJ
cjfa-59254	179	21	gas	gas	NOUN
cjfa-59254	179	22	firms	firm	NOUN
cjfa-59254	179	23	,	,	PUNCT
cjfa-59254	179	24	while	while	SCONJ
cjfa-59254	179	25	human	human	ADJ
cjfa-59254	179	26	capital	capital	NOUN
cjfa-59254	179	27	efficiency	efficiency	NOUN
cjfa-59254	179	28	and	and	CCONJ
cjfa-59254	179	29	structural	structural	ADJ
cjfa-59254	179	30	capital	capital	NOUN
cjfa-59254	179	31	efficiency	efficiency	NOUN
cjfa-59254	179	32	do	do	VERB
cjfa-59254	179	33	not	not	PART
cjfa-59254	179	34	.	.	PUNCT
cjfa-59254	180	1	hence	hence	ADV
cjfa-59254	180	2	,	,	PUNCT
cjfa-59254	180	3	the	the	DET
cjfa-59254	180	4	study	study	NOUN
cjfa-59254	180	5	recommends	recommend	VERB
cjfa-59254	180	6	that	that	SCONJ
cjfa-59254	180	7	nigerian	nigerian	ADJ
cjfa-59254	180	8	oil	oil	NOUN
cjfa-59254	180	9	and	and	CCONJ
cjfa-59254	180	10	gas	gas	NOUN
cjfa-59254	180	11	firms	firm	NOUN
cjfa-59254	180	12	should	should	AUX
cjfa-59254	180	13	prioritize	prioritize	VERB
cjfa-59254	180	14	investing	invest	VERB
cjfa-59254	180	15	in	in	ADP
cjfa-59254	180	16	capital	capital	NOUN
cjfa-59254	180	17	employed	employ	VERB
cjfa-59254	180	18	assets	asset	NOUN
cjfa-59254	180	19	that	that	PRON
cjfa-59254	180	20	generate	generate	VERB
cjfa-59254	180	21	more	more	ADJ
cjfa-59254	180	22	revenue	revenue	NOUN
cjfa-59254	180	23	growth	growth	NOUN
cjfa-59254	180	24	for	for	ADP
cjfa-59254	180	25	the	the	DET
cjfa-59254	180	26	firm	firm	NOUN
cjfa-59254	180	27	,	,	PUNCT
cjfa-59254	180	28	as	as	SCONJ
cjfa-59254	180	29	this	this	PRON
cjfa-59254	180	30	has	have	AUX
cjfa-59254	180	31	been	be	AUX
cjfa-59254	180	32	shown	show	VERB
cjfa-59254	180	33	to	to	PART
cjfa-59254	180	34	have	have	VERB
cjfa-59254	180	35	a	a	DET
cjfa-59254	180	36	significant	significant	ADJ
cjfa-59254	180	37	positive	positive	ADJ
cjfa-59254	180	38	impact	impact	NOUN
cjfa-59254	180	39	on	on	ADP
cjfa-59254	180	40	company	company	NOUN
cjfa-59254	180	41	performance	performance	NOUN
cjfa-59254	180	42	.	.	PUNCT
cjfa-59254	181	1	furthermore	furthermore	ADV
cjfa-59254	181	2	,	,	PUNCT
cjfa-59254	181	3	attention	attention	NOUN
cjfa-59254	181	4	should	should	AUX
cjfa-59254	181	5	be	be	AUX
cjfa-59254	181	6	paid	pay	VERB
cjfa-59254	181	7	to	to	ADP
cjfa-59254	181	8	the	the	DET
cjfa-59254	181	9	development	development	NOUN
cjfa-59254	181	10	of	of	ADP
cjfa-59254	181	11	human	human	ADJ
cjfa-59254	181	12	capital	capital	NOUN
cjfa-59254	181	13	and	and	CCONJ
cjfa-59254	181	14	structural	structural	ADJ
cjfa-59254	181	15	capital	capital	NOUN
cjfa-59254	181	16	to	to	PART
cjfa-59254	181	17	avoid	avoid	VERB
cjfa-59254	181	18	loss	loss	NOUN
cjfa-59254	181	19	.	.	PUNCT
cjfa-59254	182	1	in	in	ADP
cjfa-59254	182	2	addition	addition	NOUN
cjfa-59254	182	3	,	,	PUNCT
cjfa-59254	182	4	all	all	DET
cjfa-59254	182	5	investments	investment	NOUN
cjfa-59254	182	6	on	on	ADP
cjfa-59254	182	7	human	human	ADJ
cjfa-59254	182	8	capital	capital	NOUN
cjfa-59254	182	9	and	and	CCONJ
cjfa-59254	182	10	structural	structural	ADJ
cjfa-59254	182	11	capital	capital	NOUN
cjfa-59254	182	12	should	should	AUX
cjfa-59254	182	13	be	be	AUX
cjfa-59254	182	14	regarded	regard	VERB
cjfa-59254	182	15	as	as	ADP
cjfa-59254	182	16	assets	asset	NOUN
cjfa-59254	182	17	,	,	PUNCT
cjfa-59254	182	18	not	not	PART
cjfa-59254	182	19	expense	expense	ADJ
cjfa-59254	182	20	,	,	PUNCT
cjfa-59254	182	21	as	as	SCONJ
cjfa-59254	182	22	they	they	PRON
cjfa-59254	182	23	add	add	VERB
cjfa-59254	182	24	value	value	NOUN
cjfa-59254	182	25	to	to	ADP
cjfa-59254	182	26	the	the	DET
cjfa-59254	182	27	companies	company	NOUN
cjfa-59254	182	28	’	’	PART
cjfa-59254	182	29	performance	performance	NOUN
cjfa-59254	182	30	.	.	PUNCT
cjfa-59254	183	1	it	it	PRON
cjfa-59254	183	2	may	may	AUX
cjfa-59254	183	3	be	be	AUX
cjfa-59254	183	4	necessary	necessary	ADJ
cjfa-59254	183	5	to	to	PART
cjfa-59254	183	6	consider	consider	VERB
cjfa-59254	183	7	other	other	ADJ
cjfa-59254	183	8	factors	factor	NOUN
cjfa-59254	183	9	,	,	PUNCT
cjfa-59254	183	10	such	such	ADJ
cjfa-59254	183	11	as	as	ADP
cjfa-59254	183	12	market	market	NOUN
cjfa-59254	183	13	competition	competition	NOUN
cjfa-59254	183	14	,	,	PUNCT
cjfa-59254	183	15	marketing	marketing	NOUN
cjfa-59254	183	16	and	and	CCONJ
cjfa-59254	183	17	branding	branding	NOUN
cjfa-59254	183	18	,	,	PUNCT
cjfa-59254	183	19	financial	financial	ADJ
cjfa-59254	183	20	management	management	NOUN
cjfa-59254	183	21	,	,	PUNCT
cjfa-59254	183	22	and	and	CCONJ
cjfa-59254	183	23	operations	operation	NOUN
cjfa-59254	183	24	management	management	NOUN
cjfa-59254	183	25	,	,	PUNCT
cjfa-59254	183	26	that	that	PRON
cjfa-59254	183	27	could	could	AUX
cjfa-59254	183	28	have	have	VERB
cjfa-59254	183	29	an	an	DET
cjfa-59254	183	30	influence	influence	NOUN
cjfa-59254	183	31	on	on	ADP
cjfa-59254	183	32	company	company	NOUN
cjfa-59254	183	33	performance	performance	NOUN
cjfa-59254	183	34	.	.	PUNCT
cjfa-59254	184	1	it	it	PRON
cjfa-59254	184	2	is	be	AUX
cjfa-59254	184	3	recommended	recommend	VERB
cjfa-59254	184	4	to	to	PART
cjfa-59254	184	5	take	take	VERB
cjfa-59254	184	6	a	a	DET
cjfa-59254	184	7	holistic	holistic	ADJ
cjfa-59254	184	8	approach	approach	NOUN
cjfa-59254	184	9	to	to	PART
cjfa-59254	184	10	understand	understand	VERB
cjfa-59254	184	11	company	company	NOUN
cjfa-59254	184	12	performance	performance	NOUN
cjfa-59254	184	13	,	,	PUNCT
cjfa-59254	184	14	considering	consider	VERB
cjfa-59254	184	15	multiple	multiple	ADJ
cjfa-59254	184	16	factors	factor	NOUN
cjfa-59254	184	17	that	that	PRON
cjfa-59254	184	18	may	may	AUX
cjfa-59254	184	19	have	have	VERB
cjfa-59254	184	20	an	an	DET
cjfa-59254	184	21	influence	influence	NOUN
cjfa-59254	184	22	on	on	ADP
cjfa-59254	184	23	its	its	PRON
cjfa-59254	184	24	success	success	NOUN
cjfa-59254	184	25	or	or	CCONJ
cjfa-59254	184	26	failure	failure	NOUN
cjfa-59254	184	27	.	.	PUNCT
cjfa-59254	185	1	future	future	ADJ
cjfa-59254	185	2	research	research	NOUN
cjfa-59254	185	3	can	can	AUX
cjfa-59254	185	4	be	be	AUX
cjfa-59254	185	5	conducted	conduct	VERB
cjfa-59254	185	6	on	on	ADP
cjfa-59254	185	7	intellectual	intellectual	ADJ
cjfa-59254	185	8	capital	capital	NOUN
cjfa-59254	185	9	and	and	CCONJ
cjfa-59254	185	10	financial	financial	ADJ
cjfa-59254	185	11	institutions	institution	NOUN
cjfa-59254	185	12	,	,	PUNCT
cjfa-59254	185	13	such	such	ADJ
cjfa-59254	185	14	as	as	ADP
cjfa-59254	185	15	banks	bank	NOUN
cjfa-59254	185	16	and	and	CCONJ
cjfa-59254	185	17	insurance	insurance	NOUN
cjfa-59254	185	18	companies	company	NOUN
cjfa-59254	185	19	.	.	PUNCT
cjfa-59254	186	1	other	other	ADJ
cjfa-59254	186	2	sectors	sector	NOUN
cjfa-59254	186	3	,	,	PUNCT
cjfa-59254	186	4	such	such	ADJ
cjfa-59254	186	5	as	as	ADP
cjfa-59254	186	6	manufacturing	manufacturing	NOUN
cjfa-59254	186	7	and	and	CCONJ
cjfa-59254	186	8	conglomerate	conglomerate	NOUN
cjfa-59254	186	9	companies	company	NOUN
cjfa-59254	186	10	,	,	PUNCT
cjfa-59254	186	11	can	can	AUX
cjfa-59254	186	12	also	also	ADV
cjfa-59254	186	13	be	be	AUX
cjfa-59254	186	14	studied	study	VERB
cjfa-59254	186	15	.	.	PUNCT
cjfa-59254	187	1	the	the	DET
cjfa-59254	187	2	future	future	ADJ
cjfa-59254	187	3	research	research	NOUN
cjfa-59254	187	4	can	can	AUX
cjfa-59254	187	5	make	make	VERB
cjfa-59254	187	6	use	use	NOUN
cjfa-59254	187	7	of	of	ADP
cjfa-59254	187	8	vaic	vaic	ADV
cjfa-59254	187	9	to	to	PART
cjfa-59254	187	10	evaluate	evaluate	VERB
cjfa-59254	187	11	intellectual	intellectual	ADJ
cjfa-59254	187	12	capital	capital	NOUN
cjfa-59254	187	13	efficiency	efficiency	NOUN
cjfa-59254	187	14	of	of	ADP
cjfa-59254	187	15	any	any	DET
cjfa-59254	187	16	sector	sector	NOUN
cjfa-59254	187	17	,	,	PUNCT
cjfa-59254	187	18	be	be	AUX
cjfa-59254	187	19	it	it	PRON
cjfa-59254	187	20	manufacturing	manufacture	VERB
cjfa-59254	187	21	,	,	PUNCT
cjfa-59254	187	22	financial	financial	ADJ
cjfa-59254	187	23	institutions	institution	NOUN
cjfa-59254	187	24	,	,	PUNCT
cjfa-59254	187	25	conglomerate	conglomerate	NOUN
cjfa-59254	187	26	etc	etc	X
cjfa-59254	187	27	.	.	X
cjfa-59254	187	28	and	and	CCONJ
cjfa-59254	187	29	also	also	ADV
cjfa-59254	187	30	ex	ex	ADJ
cjfa-59254	187	31	-	-	ADJ
cjfa-59254	187	32	post	post	ADJ
cjfa-59254	187	33	research	research	NOUN
cjfa-59254	187	34	design	design	NOUN
cjfa-59254	187	35	method	method	NOUN
cjfa-59254	187	36	can	can	AUX
cjfa-59254	187	37	be	be	AUX
cjfa-59254	187	38	used	use	VERB
cjfa-59254	187	39	on	on	ADP
cjfa-59254	187	40	any	any	DET
cjfa-59254	187	41	secondary	secondary	ADJ
cjfa-59254	187	42	data	datum	NOUN
cjfa-59254	187	43	of	of	ADP
cjfa-59254	187	44	any	any	DET
cjfa-59254	187	45	company	company	NOUN
cjfa-59254	187	46	for	for	ADP
cjfa-59254	187	47	analysis	analysis	NOUN
cjfa-59254	187	48	.	.	PUNCT
cjfa-59254	188	1	ramat	ramat	PROPN
cjfa-59254	188	2	titilayo	titilayo	PROPN
cjfa-59254	188	3	salman	salman	PROPN
cjfa-59254	188	4	,	,	PUNCT
cjfa-59254	188	5	aisha	aisha	PROPN
cjfa-59254	188	6	abdulsalam	abdulsalam	PROPN
cjfa-59254	188	7	-	-	PUNCT
cjfa-59254	188	8	gambari108108	gambari108108	PROPN
cjfa-59254	188	9	 	 	SPACE
cjfa-59254	188	10	references	reference	NOUN
cjfa-59254	188	11	 	 	SPACE
cjfa-59254	188	12	references	reference	NOUN
cjfa-59254	188	13	acuna	acuna	PROPN
cjfa-59254	188	14	-	-	PUNCT
cjfa-59254	188	15	opazo	opazo	PROPN
cjfa-59254	188	16	,	,	PUNCT
cjfa-59254	188	17	c.	c.	PROPN
cjfa-59254	188	18	,	,	PUNCT
cjfa-59254	188	19	&	&	CCONJ
cjfa-59254	188	20	gonzalez	gonzalez	PROPN
cjfa-59254	188	21	,	,	PUNCT
cjfa-59254	188	22	o.c	o.c	PROPN
cjfa-59254	188	23	.	.	PROPN
cjfa-59254	188	24	(	(	PUNCT
cjfa-59254	188	25	2021	2021	NUM
cjfa-59254	188	26	)	)	PUNCT
cjfa-59254	188	27	.	.	PUNCT
cjfa-59254	189	1	the	the	DET
cjfa-59254	189	2	impact	impact	NOUN
cjfa-59254	189	3	of	of	ADP
cjfa-59254	189	4	intellectual	intellectual	ADJ
cjfa-59254	189	5	capital	capital	NOUN
cjfa-59254	189	6	on	on	ADP
cjfa-59254	189	7	financial	financial	ADJ
cjfa-59254	189	8	performance	performance	NOUN
cjfa-59254	189	9	and	and	CCONJ
cjfa-59254	189	10	value	value	NOUN
cjfa-59254	189	11	-	-	PUNCT
cjfa-59254	189	12	added	add	VERB
cjfa-59254	189	13	of	of	ADP
cjfa-59254	189	14	the	the	DET
cjfa-59254	189	15	production	production	NOUN
cjfa-59254	189	16	evidence	evidence	NOUN
cjfa-59254	189	17	from	from	ADP
cjfa-59254	189	18	chile	chile	PROPN
cjfa-59254	189	19	,	,	PUNCT
cjfa-59254	189	20	journal	journal	NOUN
cjfa-59254	189	21	of	of	ADP
cjfa-59254	189	22	economics	economic	NOUN
cjfa-59254	189	23	,	,	PUNCT
cjfa-59254	189	24	finance	finance	NOUN
cjfa-59254	189	25	and	and	CCONJ
cjfa-59254	189	26	administrative	administrative	ADJ
cjfa-59254	189	27	science	science	NOUN
cjfa-59254	189	28	,	,	PUNCT
cjfa-59254	189	29	26(51	26(51	NUM
cjfa-59254	189	30	)	)	PUNCT
cjfa-59254	189	31	,	,	PUNCT
cjfa-59254	189	32	127–142	127–142	NUM
cjfa-59254	189	33	.	.	PUNCT
cjfa-59254	190	1	https://doi	https://doi	NOUN
cjfa-59254	190	2	.	.	PUNCT
cjfa-59254	190	3	org/10.1108	org/10.1108	PROPN
cjfa-59254	190	4	/	/	SYM
cjfa-59254	190	5	jefas-08	jefas-08	NOUN
cjfa-59254	190	6	-	-	PUNCT
cjfa-59254	190	7	2019	2019	NUM
cjfa-59254	190	8	-	-	PUNCT
cjfa-59254	190	9	0178	0178	NUM
cjfa-59254	190	10	.	.	PUNCT
cjfa-59254	191	1	agbi	agbi	PROPN
cjfa-59254	191	2	,	,	PUNCT
cjfa-59254	191	3	e.s	e.s	PROPN
cjfa-59254	191	4	.	.	PROPN
cjfa-59254	191	5	,	,	PUNCT
cjfa-59254	191	6	popoola	popoola	PROPN
cjfa-59254	191	7	,	,	PUNCT
cjfa-59254	191	8	a.	a.	PROPN
cjfa-59254	191	9	,	,	PUNCT
cjfa-59254	191	10	&	&	CCONJ
cjfa-59254	191	11	edem	edem	PROPN
cjfa-59254	191	12	,	,	PUNCT
cjfa-59254	191	13	d.p	d.p	PROPN
cjfa-59254	191	14	.	.	PROPN
cjfa-59254	191	15	(	(	PUNCT
cjfa-59254	191	16	2020	2020	NUM
cjfa-59254	191	17	)	)	PUNCT
cjfa-59254	191	18	.	.	PUNCT
cjfa-59254	192	1	human	human	ADJ
cjfa-59254	192	2	capital	capital	NOUN
cjfa-59254	192	3	efficiency	efficiency	NOUN
cjfa-59254	192	4	and	and	CCONJ
cjfa-59254	192	5	profitability	profitability	NOUN
cjfa-59254	192	6	of	of	ADP
cjfa-59254	192	7	listed	list	VERB
cjfa-59254	192	8	oil	oil	NOUN
cjfa-59254	192	9	and	and	CCONJ
cjfa-59254	192	10	gas	gas	NOUN
cjfa-59254	192	11	firms	firm	NOUN
cjfa-59254	192	12	in	in	ADP
cjfa-59254	192	13	nigeria	nigeria	PROPN
cjfa-59254	192	14	.	.	PUNCT
cjfa-59254	193	1	international	international	ADJ
cjfa-59254	193	2	journal	journal	PROPN
cjfa-59254	193	3	of	of	ADP
cjfa-59254	193	4	accounting	accounting	NOUN
cjfa-59254	193	5	and	and	CCONJ
cjfa-59254	193	6	finance	finance	NOUN
cjfa-59254	193	7	,	,	PUNCT
cjfa-59254	193	8	9(1	9(1	NUM
cjfa-59254	193	9	)	)	PUNCT
cjfa-59254	193	10	,	,	PUNCT
cjfa-59254	193	11	47–68	47–68	NUM
cjfa-59254	193	12	.	.	PUNCT
cjfa-59254	194	1	ahmad	ahmad	PROPN
cjfa-59254	194	2	,	,	PUNCT
cjfa-59254	194	3	m.	m.	NOUN
cjfa-59254	194	4	(	(	PUNCT
cjfa-59254	194	5	2011	2011	NUM
cjfa-59254	194	6	)	)	PUNCT
cjfa-59254	194	7	.	.	PUNCT
cjfa-59254	195	1	the	the	DET
cjfa-59254	195	2	impact	impact	NOUN
cjfa-59254	195	3	of	of	ADP
cjfa-59254	195	4	corporate	corporate	ADJ
cjfa-59254	195	5	governance	governance	NOUN
cjfa-59254	195	6	and	and	CCONJ
cjfa-59254	195	7	intellectual	intellectual	ADJ
cjfa-59254	195	8	capital	capital	NOUN
cjfa-59254	195	9	on	on	ADP
cjfa-59254	195	10	firm	firm	NOUN
cjfa-59254	195	11	’s	’s	PART
cjfa-59254	195	12	performance	performance	NOUN
cjfa-59254	195	13	and	and	CCONJ
cjfa-59254	195	14	corporate	corporate	ADJ
cjfa-59254	195	15	social	social	ADJ
cjfa-59254	195	16	responsibility	responsibility	NOUN
cjfa-59254	195	17	disclosure	disclosure	NOUN
cjfa-59254	195	18	.	.	PUNCT
cjfa-59254	196	1	pakistan	pakistan	PROPN
cjfa-59254	196	2	journal	journal	PROPN
cjfa-59254	196	3	of	of	ADP
cjfa-59254	196	4	commerce	commerce	PROPN
cjfa-59254	196	5	and	and	CCONJ
cjfa-59254	196	6	social	social	ADJ
cjfa-59254	196	7	sciences	science	NOUN
cjfa-59254	196	8	,	,	PUNCT
cjfa-59254	196	9	12(1	12(1	NUM
cjfa-59254	196	10	)	)	PUNCT
cjfa-59254	196	11	,	,	PUNCT
cjfa-59254	196	12	283–308	283–308	NUM
cjfa-59254	196	13	.	.	PUNCT
cjfa-59254	197	1	akben	akben	NOUN
cjfa-59254	197	2	-	-	PUNCT
cjfa-59254	197	3	selcuk	selcuk	PROPN
cjfa-59254	197	4	,	,	PUNCT
cjfa-59254	197	5	e.	e.	PROPN
cjfa-59254	197	6	(	(	PUNCT
cjfa-59254	197	7	2016	2016	NUM
cjfa-59254	197	8	)	)	PUNCT
cjfa-59254	197	9	.	.	PUNCT
cjfa-59254	198	1	factors	factor	NOUN
cjfa-59254	198	2	affecting	affect	VERB
cjfa-59254	198	3	firm	firm	ADJ
cjfa-59254	198	4	competitiveness	competitiveness	NOUN
cjfa-59254	198	5	:	:	PUNCT
cjfa-59254	198	6	evidence	evidence	NOUN
cjfa-59254	198	7	from	from	ADP
cjfa-59254	198	8	an	an	DET
cjfa-59254	198	9	emerging	emerge	VERB
cjfa-59254	198	10	market	market	NOUN
cjfa-59254	198	11	.	.	PUNCT
cjfa-59254	199	1	international	international	ADJ
cjfa-59254	199	2	journal	journal	PROPN
cjfa-59254	199	3	of	of	ADP
cjfa-59254	199	4	financial	financial	ADJ
cjfa-59254	199	5	studies	study	NOUN
cjfa-59254	199	6	,	,	PUNCT
cjfa-59254	199	7	4(9	4(9	NUM
cjfa-59254	199	8	)	)	PUNCT
cjfa-59254	199	9	,	,	PUNCT
cjfa-59254	199	10	1–10	1–10	NOUN
cjfa-59254	199	11	.	.	PUNCT
cjfa-59254	200	1	https://doi	https://doi	NOUN
cjfa-59254	200	2	.	.	PUNCT
cjfa-59254	200	3	org/10.3390	org/10.3390	PROPN
cjfa-59254	200	4	/	/	SYM
cjfa-59254	200	5	ijfs4020009	ijfs4020009	PROPN
cjfa-59254	200	6	.	.	PUNCT
cjfa-59254	201	1	anyanwu	anyanwu	PROPN
cjfa-59254	201	2	,	,	PUNCT
cjfa-59254	201	3	f.k	f.k	PROPN
cjfa-59254	201	4	.	.	PROPN
cjfa-59254	201	5	,	,	PUNCT
cjfa-59254	201	6	ezu	ezu	PROPN
cjfa-59254	201	7	,	,	PUNCT
cjfa-59254	201	8	g.k	g.k	PROPN
cjfa-59254	201	9	.	.	PROPN
cjfa-59254	201	10	,	,	PUNCT
cjfa-59254	201	11	osadume	osadume	PROPN
cjfa-59254	201	12	,	,	PUNCT
cjfa-59254	201	13	r.c	r.c	PROPN
cjfa-59254	201	14	.	.	PROPN
cjfa-59254	201	15	,	,	PUNCT
cjfa-59254	201	16	&	&	CCONJ
cjfa-59254	201	17	ananwude	ananwude	PROPN
cjfa-59254	201	18	,	,	PUNCT
cjfa-59254	201	19	a.c	a.c	PROPN
cjfa-59254	201	20	.	.	PROPN
cjfa-59254	201	21	(	(	PUNCT
cjfa-59254	201	22	2017	2017	NUM
cjfa-59254	201	23	)	)	PUNCT
cjfa-59254	201	24	.	.	PUNCT
cjfa-59254	202	1	oil	oil	NOUN
cjfa-59254	202	2	and	and	CCONJ
cjfa-59254	202	3	gas	gas	NOUN
cjfa-59254	202	4	industries	industry	NOUN
cjfa-59254	202	5	financing	financing	NOUN
cjfa-59254	202	6	and	and	CCONJ
cjfa-59254	202	7	financial	financial	ADJ
cjfa-59254	202	8	performance	performance	NOUN
cjfa-59254	202	9	in	in	ADP
cjfa-59254	202	10	nigeria	nigeria	PROPN
cjfa-59254	202	11	:	:	PUNCT
cjfa-59254	202	12	the	the	DET
cjfa-59254	202	13	case	case	NOUN
cjfa-59254	202	14	of	of	ADP
cjfa-59254	202	15	intelligent	intelligent	ADJ
cjfa-59254	202	16	capital	capital	NOUN
cjfa-59254	202	17	led	lead	VERB
cjfa-59254	202	18	model	model	NOUN
cjfa-59254	202	19	.	.	PUNCT
cjfa-59254	203	1	international	international	ADJ
cjfa-59254	203	2	journal	journal	PROPN
cjfa-59254	203	3	of	of	ADP
cjfa-59254	203	4	commerce	commerce	PROPN
cjfa-59254	203	5	and	and	CCONJ
cjfa-59254	203	6	management	management	NOUN
cjfa-59254	203	7	research	research	NOUN
cjfa-59254	203	8	,	,	PUNCT
cjfa-59254	203	9	3(12	3(12	NUM
cjfa-59254	203	10	)	)	PUNCT
cjfa-59254	203	11	,	,	PUNCT
cjfa-59254	203	12	63–73	63–73	NUM
cjfa-59254	203	13	.	.	PUNCT
cjfa-59254	204	1	asare	asare	PROPN
cjfa-59254	204	2	,	,	PUNCT
cjfa-59254	204	3	n.	n.	NOUN
cjfa-59254	204	4	,	,	PUNCT
cjfa-59254	204	5	laryea	laryea	PROPN
cjfa-59254	204	6	,	,	PUNCT
cjfa-59254	204	7	m.m	m.m	PROPN
cjfa-59254	204	8	.	.	PROPN
cjfa-59254	204	9	,	,	PUNCT
cjfa-59254	204	10	onumah	onumah	PROPN
cjfa-59254	204	11	,	,	PUNCT
cjfa-59254	204	12	j.m	j.m	PROPN
cjfa-59254	204	13	.	.	PROPN
cjfa-59254	204	14	,	,	PUNCT
cjfa-59254	204	15	&	&	CCONJ
cjfa-59254	204	16	asamoah	asamoah	PROPN
cjfa-59254	204	17	,	,	PUNCT
cjfa-59254	204	18	m.e	m.e	PROPN
cjfa-59254	204	19	.	.	PROPN
cjfa-59254	204	20	(	(	PUNCT
cjfa-59254	204	21	2021	2021	NUM
cjfa-59254	204	22	)	)	PUNCT
cjfa-59254	204	23	.	.	PUNCT
cjfa-59254	205	1	intellectual	intellectual	ADJ
cjfa-59254	205	2	capital	capital	NOUN
cjfa-59254	205	3	and	and	CCONJ
cjfa-59254	205	4	asset	asset	NOUN
cjfa-59254	205	5	quality	quality	NOUN
cjfa-59254	205	6	in	in	ADP
cjfa-59254	205	7	an	an	DET
cjfa-59254	205	8	emerging	emerge	VERB
cjfa-59254	205	9	banking	banking	NOUN
cjfa-59254	205	10	market	market	NOUN
cjfa-59254	205	11	.	.	PUNCT
cjfa-59254	206	1	asian	asian	ADJ
cjfa-59254	206	2	journal	journal	PROPN
cjfa-59254	206	3	of	of	ADP
cjfa-59254	206	4	accounting	accounting	NOUN
cjfa-59254	206	5	research	research	NOUN
cjfa-59254	206	6	,	,	PUNCT
cjfa-59254	206	7	6(1	6(1	NUM
cjfa-59254	206	8	)	)	PUNCT
cjfa-59254	206	9	,	,	PUNCT
cjfa-59254	206	10	55–68	55–68	NUM
cjfa-59254	206	11	.	.	PUNCT
cjfa-59254	207	1	https://doi.org/10.1108/ajar-05-2020-0034	https://doi.org/10.1108/ajar-05-2020-0034	PROPN
cjfa-59254	207	2	.	.	PUNCT
cjfa-59254	208	1	beshkooh	beshkooh	PROPN
cjfa-59254	208	2	,	,	PUNCT
cjfa-59254	208	3	m.	m.	NOUN
cjfa-59254	208	4	,	,	PUNCT
cjfa-59254	208	5	maham	maham	PROPN
cjfa-59254	208	6	,	,	PUNCT
cjfa-59254	208	7	k.	k.	PROPN
cjfa-59254	208	8	,	,	PUNCT
cjfa-59254	208	9	&	&	CCONJ
cjfa-59254	208	10	heidarzadeh	heidarzadeh	PROPN
cjfa-59254	208	11	,	,	PUNCT
cjfa-59254	208	12	s.	s.	PROPN
cjfa-59254	208	13	(	(	PUNCT
cjfa-59254	208	14	2013	2013	NUM
cjfa-59254	208	15	)	)	PUNCT
cjfa-59254	208	16	.	.	PUNCT
cjfa-59254	209	1	effects	effect	NOUN
cjfa-59254	209	2	of	of	ADP
cjfa-59254	209	3	intellectual	intellectual	ADJ
cjfa-59254	209	4	capital	capital	NOUN
cjfa-59254	209	5	on	on	ADP
cjfa-59254	209	6	financial	financial	ADJ
cjfa-59254	209	7	performance	performance	NOUN
cjfa-59254	209	8	with	with	ADP
cjfa-59254	209	9	regard	regard	NOUN
cjfa-59254	209	10	to	to	ADP
cjfa-59254	209	11	life	life	NOUN
cjfa-59254	209	12	cycle	cycle	NOUN
cjfa-59254	209	13	and	and	CCONJ
cjfa-59254	209	14	the	the	DET
cjfa-59254	209	15	company	company	NOUN
cjfa-59254	209	16	size	size	NOUN
cjfa-59254	209	17	.	.	PUNCT
cjfa-59254	210	1	journal	journal	NOUN
cjfa-59254	210	2	of	of	ADP
cjfa-59254	210	3	basic	basic	ADJ
cjfa-59254	210	4	and	and	CCONJ
cjfa-59254	210	5	applied	apply	VERB
cjfa-59254	210	6	scientific	scientific	ADJ
cjfa-59254	210	7	research	research	NOUN
cjfa-59254	210	8	,	,	PUNCT
cjfa-59254	210	9	3(2	3(2	NUM
cjfa-59254	210	10	)	)	PUNCT
cjfa-59254	210	11	,	,	PUNCT
cjfa-59254	210	12	209–217	209–217	NUM
cjfa-59254	210	13	.	.	PUNCT
cjfa-59254	211	1	duho	duho	PROPN
cjfa-59254	211	2	,	,	PUNCT
cjfa-59254	211	3	k.c.t	k.c.t	PROPN
cjfa-59254	211	4	.	.	PROPN
cjfa-59254	211	5	,	,	PUNCT
cjfa-59254	211	6	&	&	CCONJ
cjfa-59254	211	7	agomor	agomor	PROPN
cjfa-59254	211	8	,	,	PUNCT
cjfa-59254	211	9	p.e	p.e	PROPN
cjfa-59254	211	10	.	.	PROPN
cjfa-59254	211	11	(	(	PUNCT
cjfa-59254	211	12	2021	2021	NUM
cjfa-59254	211	13	)	)	PUNCT
cjfa-59254	211	14	.	.	PUNCT
cjfa-59254	212	1	intellectual	intellectual	ADJ
cjfa-59254	212	2	capital	capital	NOUN
cjfa-59254	212	3	and	and	CCONJ
cjfa-59254	212	4	performance	performance	NOUN
cjfa-59254	212	5	among	among	ADP
cjfa-59254	212	6	listed	list	VERB
cjfa-59254	212	7	nonfinancial	nonfinancial	ADJ
cjfa-59254	212	8	firms	firm	NOUN
cjfa-59254	212	9	in	in	ADP
cjfa-59254	212	10	west	west	PROPN
cjfa-59254	212	11	africa	africa	PROPN
cjfa-59254	212	12	.	.	PUNCT
cjfa-59254	213	1	working	work	VERB
cjfa-59254	213	2	paper	paper	NOUN
cjfa-59254	213	3	.	.	PUNCT
cjfa-59254	214	1	https://doi.org/10.2139/ssrn	https://doi.org/10.2139/ssrn	PROPN
cjfa-59254	214	2	.	.	PUNCT
cjfa-59254	215	1	3803094	3803094	NUM
cjfa-59254	215	2	.	.	PUNCT
cjfa-59254	216	1	grant	grant	PROPN
cjfa-59254	216	2	,	,	PUNCT
cjfa-59254	216	3	r.m	r.m	PROPN
cjfa-59254	216	4	.	.	PROPN
cjfa-59254	216	5	(	(	PUNCT
cjfa-59254	216	6	1996	1996	NUM
cjfa-59254	216	7	)	)	PUNCT
cjfa-59254	216	8	.	.	PUNCT
cjfa-59254	217	1	towards	towards	ADP
cjfa-59254	217	2	a	a	DET
cjfa-59254	217	3	knowledge	knowledge	NOUN
cjfa-59254	217	4	-	-	PUNCT
cjfa-59254	217	5	based	base	VERB
cjfa-59254	217	6	theory	theory	NOUN
cjfa-59254	217	7	of	of	ADP
cjfa-59254	217	8	a	a	DET
cjfa-59254	217	9	firm	firm	NOUN
cjfa-59254	217	10	.	.	PUNCT
cjfa-59254	218	1	strategic	strategic	ADJ
cjfa-59254	218	2	management	management	NOUN
cjfa-59254	218	3	journal	journal	NOUN
cjfa-59254	218	4	,	,	PUNCT
cjfa-59254	218	5	17	17	NUM
cjfa-59254	218	6	,	,	PUNCT
cjfa-59254	218	7	109–122	109–122	NUM
cjfa-59254	218	8	.	.	PUNCT
cjfa-59254	219	1	https://doi.org/10.1002/smj.4250171110	https://doi.org/10.1002/smj.4250171110	PROPN
cjfa-59254	219	2	.	.	PUNCT
cjfa-59254	220	1	inyada	inyada	PROPN
cjfa-59254	220	2	,	,	PUNCT
cjfa-59254	220	3	s.j	s.j	PROPN
cjfa-59254	220	4	.	.	PROPN
cjfa-59254	220	5	(	(	PUNCT
cjfa-59254	220	6	2018	2018	NUM
cjfa-59254	220	7	)	)	PUNCT
cjfa-59254	220	8	.	.	PUNCT
cjfa-59254	221	1	intellectual	intellectual	ADJ
cjfa-59254	221	2	capital	capital	NOUN
cjfa-59254	221	3	and	and	CCONJ
cjfa-59254	221	4	bank	bank	NOUN
cjfa-59254	221	5	performance	performance	NOUN
cjfa-59254	221	6	in	in	ADP
cjfa-59254	221	7	nigeria	nigeria	PROPN
cjfa-59254	221	8	:	:	PUNCT
cjfa-59254	221	9	an	an	DET
cjfa-59254	221	10	empirical	empirical	ADJ
cjfa-59254	221	11	analysis	analysis	NOUN
cjfa-59254	221	12	using	use	VERB
cjfa-59254	221	13	pragmatic	pragmatic	ADJ
cjfa-59254	221	14	models	model	NOUN
cjfa-59254	221	15	.	.	PUNCT
cjfa-59254	222	1	american	american	PROPN
cjfa-59254	222	2	international	international	PROPN
cjfa-59254	222	3	journal	journal	PROPN
cjfa-59254	222	4	of	of	ADP
cjfa-59254	222	5	contemporary	contemporary	PROPN
cjfa-59254	222	6	research	research	NOUN
cjfa-59254	222	7	,	,	PUNCT
cjfa-59254	222	8	8(2	8(2	NUM
cjfa-59254	222	9	)	)	PUNCT
cjfa-59254	222	10	,	,	PUNCT
cjfa-59254	222	11	61–68	61–68	NUM
cjfa-59254	222	12	.	.	PUNCT
cjfa-59254	223	1	https://doi.org/10.30845/aijcr.v8n2p7	https://doi.org/10.30845/aijcr.v8n2p7	PROPN
cjfa-59254	223	2	.	.	PROPN
cjfa-59254	223	3	kpolode	kpolode	PROPN
cjfa-59254	223	4	,	,	PUNCT
cjfa-59254	223	5	o.p	o.p	PROPN
cjfa-59254	223	6	.	.	PROPN
cjfa-59254	223	7	,	,	PUNCT
cjfa-59254	223	8	edoumiekumo	edoumiekumo	NOUN
cjfa-59254	223	9	,	,	PUNCT
cjfa-59254	223	10	a.r	a.r	PROPN
cjfa-59254	223	11	.	.	PROPN
cjfa-59254	223	12	,	,	PUNCT
cjfa-59254	223	13	&	&	CCONJ
cjfa-59254	223	14	alfred	alfred	PROPN
cjfa-59254	223	15	,	,	PUNCT
cjfa-59254	223	16	a.d	a.d	PROPN
cjfa-59254	223	17	.	.	PROPN
cjfa-59254	223	18	(	(	PUNCT
cjfa-59254	223	19	2020	2020	NUM
cjfa-59254	223	20	)	)	PUNCT
cjfa-59254	223	21	.	.	PUNCT
cjfa-59254	224	1	11	11	NUM
cjfa-59254	224	2	plc	plc	PROPN
cjfa-59254	224	3	formally	formally	ADV
cjfa-59254	224	4	mobil	mobil	PROPN
cjfa-59254	224	5	oil	oil	PROPN
cjfa-59254	224	6	nigeria	nigeria	PROPN
cjfa-59254	224	7	plc	plc	PROPN
cjfa-59254	224	8	:	:	PUNCT
cjfa-59254	224	9	a	a	DET
cjfa-59254	224	10	pre	pre	NOUN
cjfa-59254	224	11	and	and	CCONJ
cjfa-59254	224	12	post	post	VERB
cjfa-59254	224	13	analysis	analysis	NOUN
cjfa-59254	224	14	of	of	ADP
cjfa-59254	224	15	capital	capital	NOUN
cjfa-59254	224	16	structure	structure	NOUN
cjfa-59254	224	17	and	and	CCONJ
cjfa-59254	224	18	performance	performance	NOUN
cjfa-59254	224	19	.	.	PUNCT
cjfa-59254	225	1	international	international	ADJ
cjfa-59254	225	2	journal	journal	PROPN
cjfa-59254	225	3	of	of	ADP
cjfa-59254	225	4	academic	academic	ADJ
cjfa-59254	225	5	research	research	NOUN
cjfa-59254	225	6	in	in	ADP
cjfa-59254	225	7	economics	economics	PROPN
cjfa-59254	225	8	&	&	CCONJ
cjfa-59254	225	9	management	management	PROPN
cjfa-59254	225	10	sciences	sciences	PROPN
cjfa-59254	225	11	,	,	PUNCT
cjfa-59254	225	12	9(2	9(2	NUM
cjfa-59254	225	13	)	)	PUNCT
cjfa-59254	225	14	,	,	PUNCT
cjfa-59254	225	15	81–88	81–88	NUM
cjfa-59254	225	16	.	.	PUNCT
cjfa-59254	226	1	https://doi.org/10.6007/ijarems/v9-i2/7545	https://doi.org/10.6007/ijarems/v9-i2/7545	X
cjfa-59254	226	2	.	.	PUNCT
cjfa-59254	227	1	lu	lu	PROPN
cjfa-59254	227	2	,	,	PUNCT
cjfa-59254	227	3	y.	y.	PROPN
cjfa-59254	227	4	,	,	PUNCT
cjfa-59254	227	5	zengrui	zengrui	PROPN
cjfa-59254	227	6	,	,	PUNCT
cjfa-59254	227	7	t.	t.	PROPN
cjfa-59254	227	8	,	,	PUNCT
cjfa-59254	227	9	guillermo	guillermo	PROPN
cjfa-59254	227	10	,	,	PUNCT
cjfa-59254	227	11	a.b	a.b	PROPN
cjfa-59254	227	12	.	.	PROPN
cjfa-59254	227	13	,	,	PUNCT
cjfa-59254	227	14	shuiwen	shuiwen	PROPN
cjfa-59254	227	15	,	,	PUNCT
cjfa-59254	227	16	g.	g.	PROPN
cjfa-59254	227	17	,	,	PUNCT
cjfa-59254	227	18	yuanjun	yuanjun	PROPN
cjfa-59254	227	19	,	,	PUNCT
cjfa-59254	227	20	z.	z.	PROPN
cjfa-59254	227	21	,	,	PUNCT
cjfa-59254	227	22	&	&	CCONJ
cjfa-59254	227	23	shuan	shuan	PROPN
cjfa-59254	227	24	,	,	PUNCT
cjfa-59254	227	25	z.	z.	PROPN
cjfa-59254	227	26	(	(	PUNCT
cjfa-59254	227	27	2021	2021	NUM
cjfa-59254	227	28	)	)	PUNCT
cjfa-59254	227	29	.	.	PUNCT
cjfa-59254	228	1	intellectual	intellectual	ADJ
cjfa-59254	228	2	capital	capital	NOUN
cjfa-59254	228	3	and	and	CCONJ
cjfa-59254	228	4	firm	firm	ADJ
cjfa-59254	228	5	performance	performance	NOUN
cjfa-59254	228	6	in	in	ADP
cjfa-59254	228	7	the	the	DET
cjfa-59254	228	8	context	context	NOUN
cjfa-59254	228	9	of	of	ADP
cjfa-59254	228	10	venture	venture	NOUN
cjfa-59254	228	11	-	-	PUNCT
cjfa-59254	228	12	capital	capital	NOUN
cjfa-59254	228	13	syndication	syndication	NOUN
cjfa-59254	228	14	background	background	NOUN
cjfa-59254	228	15	in	in	ADP
cjfa-59254	228	16	china	china	PROPN
cjfa-59254	228	17	.	.	PUNCT
cjfa-59254	229	1	economic	economic	ADJ
cjfa-59254	229	2	and	and	CCONJ
cjfa-59254	229	3	financial	financial	ADJ
cjfa-59254	229	4	net	net	NOUN
cjfa-59254	229	5	.	.	PUNCT
cjfa-59254	230	1	https://doi.org/10.1155/2021/	https://doi.org/10.1155/2021/	PROPN
cjfa-59254	230	2	3425725	3425725	NUM
cjfa-59254	230	3	.	.	PUNCT
cjfa-59254	231	1	maji	maji	PROPN
cjfa-59254	231	2	,	,	PUNCT
cjfa-59254	231	3	s.g	s.g	PROPN
cjfa-59254	231	4	.	.	PROPN
cjfa-59254	231	5	,	,	PUNCT
cjfa-59254	231	6	&	&	CCONJ
cjfa-59254	231	7	goswami	goswami	PROPN
cjfa-59254	231	8	,	,	PUNCT
cjfa-59254	231	9	m.	m.	NOUN
cjfa-59254	231	10	(	(	PUNCT
cjfa-59254	231	11	2017	2017	NUM
cjfa-59254	231	12	)	)	PUNCT
cjfa-59254	231	13	.	.	PUNCT
cjfa-59254	232	1	intellectual	intellectual	ADJ
cjfa-59254	232	2	capital	capital	NOUN
cjfa-59254	232	3	and	and	CCONJ
cjfa-59254	232	4	firm	firm	ADJ
cjfa-59254	232	5	performance	performance	NOUN
cjfa-59254	232	6	in	in	ADP
cjfa-59254	232	7	india	india	PROPN
cjfa-59254	232	8	:	:	PUNCT
cjfa-59254	232	9	a	a	DET
cjfa-59254	232	10	comparative	comparative	ADJ
cjfa-59254	232	11	study	study	NOUN
cjfa-59254	232	12	between	between	ADP
cjfa-59254	232	13	original	original	ADJ
cjfa-59254	232	14	and	and	CCONJ
cjfa-59254	232	15	modified	modify	VERB
cjfa-59254	232	16	value	value	NOUN
cjfa-59254	232	17	added	add	VERB
cjfa-59254	232	18	intellectual	intellectual	ADJ
cjfa-59254	232	19	coefhttp://dx.doi.org/10.3390/ijfs4020009	coefhttp://dx.doi.org/10.3390/ijfs4020009	NOUN
cjfa-59254	232	20	http://dx.doi.org/10.1108/ajar-05-2020-0034	http://dx.doi.org/10.1108/ajar-05-2020-0034	PROPN
cjfa-59254	232	21	https://doi.org/10.2139/ssrn.3803094	https://doi.org/10.2139/ssrn.3803094	NOUN
cjfa-59254	232	22	https://doi.org/10.2139/ssrn.3803094	https://doi.org/10.2139/ssrn.3803094	NOUN
cjfa-59254	232	23	https://doi.org/10.1155/2021/3425725	https://doi.org/10.1155/2021/3425725	PROPN
cjfa-59254	232	24	https://doi.org/10.1155/2021/3425725	https://doi.org/10.1155/2021/3425725	PROPN
cjfa-59254	232	25	intellectual	intellectual	ADJ
cjfa-59254	232	26	capital	capital	NOUN
cjfa-59254	232	27	and	and	CCONJ
cjfa-59254	232	28	financial	financial	ADJ
cjfa-59254	232	29	performance	performance	NOUN
cjfa-59254	232	30	…	…	PUNCT
cjfa-59254	232	31	109109	109109	NUM
cjfa-59254	232	32	ficient	ficient	NOUN
cjfa-59254	232	33	mode	mode	NOUN
cjfa-59254	232	34	,	,	PUNCT
cjfa-59254	232	35	international	international	ADJ
cjfa-59254	232	36	journal	journal	NOUN
cjfa-59254	232	37	of	of	ADP
cjfa-59254	232	38	learning	learning	NOUN
cjfa-59254	232	39	and	and	CCONJ
cjfa-59254	232	40	intellectual	intellectual	ADJ
cjfa-59254	232	41	capital	capital	NOUN
cjfa-59254	232	42	,	,	PUNCT
cjfa-59254	232	43	14(1	14(1	NUM
cjfa-59254	232	44	)	)	PUNCT
cjfa-59254	232	45	,	,	PUNCT
cjfa-59254	232	46	76–89	76–89	NUM
cjfa-59254	232	47	.	.	PUNCT
cjfa-59254	233	1	https://doi.org/10.1504/ijlic.2017.080645	https://doi.org/10.1504/ijlic.2017.080645	PROPN
cjfa-59254	233	2	.	.	PROPN
cjfa-59254	233	3	moradi	moradi	PROPN
cjfa-59254	233	4	,	,	PUNCT
cjfa-59254	233	5	m.	m.	NOUN
cjfa-59254	233	6	,	,	PUNCT
cjfa-59254	233	7	saeedi	saeedi	NOUN
cjfa-59254	233	8	,	,	PUNCT
cjfa-59254	233	9	m.	m.	NOUN
cjfa-59254	233	10	,	,	PUNCT
cjfa-59254	233	11	hajizadeh	hajizadeh	PROPN
cjfa-59254	233	12	,	,	PUNCT
cjfa-59254	233	13	h.	h.	PROPN
cjfa-59254	233	14	,	,	PUNCT
cjfa-59254	233	15	&	&	CCONJ
cjfa-59254	233	16	mohammadi	mohammadi	NOUN
cjfa-59254	233	17	,	,	PUNCT
cjfa-59254	233	18	m.	m.	NOUN
cjfa-59254	233	19	(	(	PUNCT
cjfa-59254	233	20	2013	2013	NUM
cjfa-59254	233	21	)	)	PUNCT
cjfa-59254	233	22	.	.	PUNCT
cjfa-59254	234	1	the	the	DET
cjfa-59254	234	2	influence	influence	NOUN
cjfa-59254	234	3	of	of	ADP
cjfa-59254	234	4	intellectual	intellectual	ADJ
cjfa-59254	234	5	capital	capital	NOUN
cjfa-59254	234	6	on	on	ADP
cjfa-59254	234	7	the	the	DET
cjfa-59254	234	8	improvement	improvement	NOUN
cjfa-59254	234	9	of	of	ADP
cjfa-59254	234	10	companies	company	NOUN
cjfa-59254	234	11	’	'	PUNCT
cjfa-59254	234	12	financial	financial	ADJ
cjfa-59254	234	13	performance	performance	NOUN
cjfa-59254	234	14	.	.	PUNCT
cjfa-59254	235	1	international	international	ADJ
cjfa-59254	235	2	journal	journal	PROPN
cjfa-59254	235	3	of	of	ADP
cjfa-59254	235	4	economics	economic	NOUN
cjfa-59254	235	5	,	,	PUNCT
cjfa-59254	235	6	business	business	NOUN
cjfa-59254	235	7	and	and	CCONJ
cjfa-59254	235	8	finance	finance	NOUN
cjfa-59254	235	9	,	,	PUNCT
cjfa-59254	235	10	1(5	1(5	NUM
cjfa-59254	235	11	)	)	PUNCT
cjfa-59254	235	12	,	,	PUNCT
cjfa-59254	235	13	120–139	120–139	NUM
cjfa-59254	235	14	.	.	PUNCT
cjfa-59254	236	1	nonaka	nonaka	PROPN
cjfa-59254	236	2	,	,	PUNCT
cjfa-59254	236	3	i.	i.	PROPN
cjfa-59254	236	4	&	&	CCONJ
cjfa-59254	236	5	takeuchi	takeuchi	PROPN
cjfa-59254	236	6	,	,	PUNCT
cjfa-59254	236	7	h.	h.	PROPN
cjfa-59254	236	8	(	(	PUNCT
cjfa-59254	236	9	1995	1995	NUM
cjfa-59254	236	10	)	)	PUNCT
cjfa-59254	236	11	.	.	PUNCT
cjfa-59254	237	1	the	the	DET
cjfa-59254	237	2	knowledge	knowledge	NOUN
cjfa-59254	237	3	-	-	PUNCT
cjfa-59254	237	4	creating	create	VERB
cjfa-59254	237	5	company	company	NOUN
cjfa-59254	237	6	:	:	PUNCT
cjfa-59254	237	7	how	how	SCONJ
cjfa-59254	237	8	japanese	japanese	ADJ
cjfa-59254	237	9	companies	company	NOUN
cjfa-59254	237	10	create	create	VERB
cjfa-59254	237	11	the	the	DET
cjfa-59254	237	12	dynamics	dynamic	NOUN
cjfa-59254	237	13	of	of	ADP
cjfa-59254	237	14	innovation	innovation	NOUN
cjfa-59254	237	15	.	.	PUNCT
cjfa-59254	238	1	new	new	PROPN
cjfa-59254	238	2	york	york	PROPN
cjfa-59254	238	3	:	:	PUNCT
cjfa-59254	238	4	oxford	oxford	PROPN
cjfa-59254	238	5	university	university	PROPN
cjfa-59254	238	6	press	press	NOUN
cjfa-59254	238	7	.	.	PUNCT
cjfa-59254	239	1	ousama	ousama	PROPN
cjfa-59254	239	2	,	,	PUNCT
cjfa-59254	239	3	a.a	a.a	PROPN
cjfa-59254	239	4	.	.	PROPN
cjfa-59254	239	5	,	,	PUNCT
cjfa-59254	239	6	hammami	hammami	NOUN
cjfa-59254	239	7	,	,	PUNCT
cjfa-59254	239	8	h.	h.	PROPN
cjfa-59254	239	9	,	,	PUNCT
cjfa-59254	239	10	&	&	CCONJ
cjfa-59254	239	11	abdulkarim	abdulkarim	PROPN
cjfa-59254	239	12	,	,	PUNCT
cjfa-59254	239	13	m.	m.	NOUN
cjfa-59254	239	14	(	(	PUNCT
cjfa-59254	239	15	2020	2020	NUM
cjfa-59254	239	16	)	)	PUNCT
cjfa-59254	239	17	.	.	PUNCT
cjfa-59254	240	1	the	the	DET
cjfa-59254	240	2	association	association	NOUN
cjfa-59254	240	3	between	between	ADP
cjfa-59254	240	4	intellectual	intellectual	ADJ
cjfa-59254	240	5	capital	capital	NOUN
cjfa-59254	240	6	and	and	CCONJ
cjfa-59254	240	7	financial	financial	ADJ
cjfa-59254	240	8	performance	performance	NOUN
cjfa-59254	240	9	in	in	ADP
cjfa-59254	240	10	the	the	DET
cjfa-59254	240	11	islamic	islamic	ADJ
cjfa-59254	240	12	banking	banking	NOUN
cjfa-59254	240	13	industry	industry	NOUN
cjfa-59254	240	14	:	:	PUNCT
cjfa-59254	240	15	an	an	DET
cjfa-59254	240	16	analysis	analysis	NOUN
cjfa-59254	240	17	of	of	ADP
cjfa-59254	240	18	the	the	DET
cjfa-59254	240	19	gcc	gcc	NOUN
cjfa-59254	240	20	banks	bank	NOUN
cjfa-59254	240	21	.	.	PUNCT
cjfa-59254	241	1	international	international	ADJ
cjfa-59254	241	2	journal	journal	PROPN
cjfa-59254	241	3	of	of	ADP
cjfa-59254	241	4	islamic	islamic	ADJ
cjfa-59254	241	5	and	and	CCONJ
cjfa-59254	241	6	middle	middle	ADJ
cjfa-59254	241	7	eastern	eastern	ADJ
cjfa-59254	241	8	finance	finance	NOUN
cjfa-59254	241	9	and	and	CCONJ
cjfa-59254	241	10	management	management	NOUN
cjfa-59254	241	11	,	,	PUNCT
cjfa-59254	241	12	13(1	13(1	NUM
cjfa-59254	241	13	)	)	PUNCT
cjfa-59254	241	14	,	,	PUNCT
cjfa-59254	241	15	75–93	75–93	NUM
cjfa-59254	241	16	.	.	PUNCT
cjfa-59254	242	1	https://doi.org/10.1108/imefm-05-2016-0073	https://doi.org/10.1108/imefm-05-2016-0073	NOUN
cjfa-59254	242	2	.	.	PUNCT
cjfa-59254	243	1	oyedokun	oyedokun	NOUN
cjfa-59254	243	2	,	,	PUNCT
cjfa-59254	243	3	g.e	g.e	PROPN
cjfa-59254	243	4	.	.	PROPN
cjfa-59254	243	5	,	,	PUNCT
cjfa-59254	243	6	&	&	CCONJ
cjfa-59254	243	7	saidu	saidu	PROPN
cjfa-59254	243	8	,	,	PUNCT
cjfa-59254	243	9	b.	b.	PROPN
cjfa-59254	243	10	(	(	PUNCT
cjfa-59254	243	11	2018	2018	NUM
cjfa-59254	243	12	)	)	PUNCT
cjfa-59254	243	13	.	.	PUNCT
cjfa-59254	244	1	impact	impact	NOUN
cjfa-59254	244	2	of	of	ADP
cjfa-59254	244	3	intellectual	intellectual	ADJ
cjfa-59254	244	4	capital	capital	NOUN
cjfa-59254	244	5	on	on	ADP
cjfa-59254	244	6	financial	financial	ADJ
cjfa-59254	244	7	performance	performance	NOUN
cjfa-59254	244	8	of	of	ADP
cjfa-59254	244	9	listed	list	VERB
cjfa-59254	244	10	nigerian	nigerian	ADJ
cjfa-59254	244	11	oil	oil	NOUN
cjfa-59254	244	12	marketing	marketing	NOUN
cjfa-59254	244	13	companies	company	NOUN
cjfa-59254	244	14	.	.	PUNCT
cjfa-59254	245	1	information	information	NOUN
cjfa-59254	245	2	and	and	CCONJ
cjfa-59254	245	3	knowledge	knowledge	NOUN
cjfa-59254	245	4	management	management	NOUN
cjfa-59254	245	5	,	,	PUNCT
cjfa-59254	245	6	8(9	8(9	NUM
cjfa-59254	245	7	)	)	PUNCT
cjfa-59254	245	8	,	,	PUNCT
cjfa-59254	245	9	13–27	13–27	NUM
cjfa-59254	245	10	.	.	PUNCT
cjfa-59254	246	1	pulic	pulic	PROPN
cjfa-59254	246	2	,	,	PUNCT
cjfa-59254	246	3	a.	a.	NOUN
cjfa-59254	246	4	(	(	PUNCT
cjfa-59254	246	5	1998	1998	NUM
cjfa-59254	246	6	)	)	PUNCT
cjfa-59254	246	7	.	.	PUNCT
cjfa-59254	247	1	measuring	measure	VERB
cjfa-59254	247	2	the	the	DET
cjfa-59254	247	3	performance	performance	NOUN
cjfa-59254	247	4	of	of	ADP
cjfa-59254	247	5	intellectual	intellectual	ADJ
cjfa-59254	247	6	potential	potential	NOUN
cjfa-59254	247	7	in	in	ADP
cjfa-59254	247	8	knowledge	knowledge	NOUN
cjfa-59254	247	9	economy	economy	NOUN
cjfa-59254	247	10	.	.	PUNCT
cjfa-59254	248	1	paper	paper	NOUN
cjfa-59254	248	2	presented	present	VERB
cjfa-59254	248	3	at	at	ADP
cjfa-59254	248	4	the	the	DET
cjfa-59254	248	5	2nd	2nd	ADJ
cjfa-59254	248	6	world	world	NOUN
cjfa-59254	248	7	congress	congress	PROPN
cjfa-59254	248	8	of	of	ADP
cjfa-59254	248	9	measuring	measure	VERB
cjfa-59254	248	10	and	and	CCONJ
cjfa-59254	248	11	managing	manage	VERB
cjfa-59254	248	12	intellectual	intellectual	ADJ
cjfa-59254	248	13	capital	capital	NOUN
cjfa-59254	248	14	,	,	PUNCT
cjfa-59254	248	15	mc	mc	PROPN
cjfa-59254	248	16	master	master	PROPN
cjfa-59254	248	17	university	university	PROPN
cjfa-59254	248	18	,	,	PUNCT
cjfa-59254	248	19	hamilton	hamilton	PROPN
cjfa-59254	248	20	.	.	PUNCT
cjfa-59254	249	1	https://www.bib.irb	https://www.bib.irb	PROPN
cjfa-59254	249	2	.	.	PUNCT
cjfa-59254	250	1	hr/35384	hr/35384	PROPN
cjfa-59254	250	2	(	(	PUNCT
cjfa-59254	250	3	accessed	access	VERB
cjfa-59254	250	4	:	:	PUNCT
cjfa-59254	250	5	02.06.2024	02.06.2024	NUM
cjfa-59254	250	6	)	)	PUNCT
cjfa-59254	250	7	.	.	PUNCT
cjfa-59254	251	1	salman	salman	PROPN
cjfa-59254	251	2	,	,	PUNCT
cjfa-59254	251	3	r.t	r.t	PROPN
cjfa-59254	251	4	.	.	PROPN
cjfa-59254	251	5	(	(	PUNCT
cjfa-59254	251	6	2022	2022	NUM
cjfa-59254	251	7	)	)	PUNCT
cjfa-59254	251	8	.	.	PUNCT
cjfa-59254	252	1	intellectual	intellectual	ADJ
cjfa-59254	252	2	capital	capital	NOUN
cjfa-59254	252	3	on	on	ADP
cjfa-59254	252	4	financial	financial	ADJ
cjfa-59254	252	5	performance	performance	NOUN
cjfa-59254	252	6	of	of	ADP
cjfa-59254	252	7	nigerian	nigerian	ADJ
cjfa-59254	252	8	companies	company	NOUN
cjfa-59254	252	9	.	.	PUNCT
cjfa-59254	253	1	jurnal	jurnal	ADJ
cjfa-59254	253	2	administrasi	administrasi	NOUN
cjfa-59254	253	3	bisnis	bisnis	PROPN
cjfa-59254	253	4	,	,	PUNCT
cjfa-59254	253	5	11(2	11(2	NOUN
cjfa-59254	253	6	)	)	PUNCT
cjfa-59254	253	7	,	,	PUNCT
cjfa-59254	253	8	13–24	13–24	NUM
cjfa-59254	253	9	.	.	PUNCT
cjfa-59254	254	1	https://doi.org/10.14710/jab	https://doi.org/10.14710/jab	PROPN
cjfa-59254	254	2	.	.	PUNCT
cjfa-59254	255	1	v11i2.44989	v11i2.44989	PROPN
cjfa-59254	255	2	.	.	PUNCT
cjfa-59254	256	1	salman	salman	PROPN
cjfa-59254	256	2	,	,	PUNCT
cjfa-59254	256	3	r.t	r.t	PROPN
cjfa-59254	256	4	.	.	PROPN
cjfa-59254	256	5	,	,	PUNCT
cjfa-59254	256	6	&	&	CCONJ
cjfa-59254	256	7	abogun	abogun	PROPN
cjfa-59254	256	8	,	,	PUNCT
cjfa-59254	256	9	s.	s.	PROPN
cjfa-59254	256	10	(	(	PUNCT
cjfa-59254	256	11	2023	2023	NUM
cjfa-59254	256	12	)	)	PUNCT
cjfa-59254	256	13	.	.	PUNCT
cjfa-59254	257	1	intellectual	intellectual	ADJ
cjfa-59254	257	2	capital	capital	NOUN
cjfa-59254	257	3	and	and	CCONJ
cjfa-59254	257	4	market	market	NOUN
cjfa-59254	257	5	performance	performance	NOUN
cjfa-59254	257	6	of	of	ADP
cjfa-59254	257	7	nigerian	nigerian	ADJ
cjfa-59254	257	8	companies	company	NOUN
cjfa-59254	257	9	.	.	PUNCT
cjfa-59254	258	1	copernican	copernican	PROPN
cjfa-59254	258	2	journal	journal	PROPN
cjfa-59254	258	3	of	of	ADP
cjfa-59254	258	4	finance	finance	NOUN
cjfa-59254	258	5	and	and	CCONJ
cjfa-59254	258	6	accounting	accounting	NOUN
cjfa-59254	258	7	,	,	PUNCT
cjfa-59254	258	8	12(2	12(2	NUM
cjfa-59254	258	9	)	)	PUNCT
cjfa-59254	258	10	,	,	PUNCT
cjfa-59254	258	11	59–78	59–78	NUM
cjfa-59254	258	12	.	.	PUNCT
cjfa-59254	259	1	https://doi.org/10.12775/cjfa.2023.011	https://doi.org/10.12775/cjfa.2023.011	NOUN
cjfa-59254	259	2	.	.	PUNCT
cjfa-59254	260	1	salman	salman	PROPN
cjfa-59254	260	2	,	,	PUNCT
cjfa-59254	260	3	r.t	r.t	PROPN
cjfa-59254	260	4	.	.	PROPN
cjfa-59254	260	5	,	,	PUNCT
cjfa-59254	260	6	ibrahim	ibrahim	PROPN
cjfa-59254	260	7	.	.	PROPN
cjfa-59254	260	8	,	,	PUNCT
cjfa-59254	260	9	f.a	f.a	PROPN
cjfa-59254	260	10	.	.	PROPN
cjfa-59254	260	11	&	&	CCONJ
cjfa-59254	260	12	abdulkadir	abdulkadir	PROPN
cjfa-59254	260	13	,	,	PUNCT
cjfa-59254	260	14	r.i	r.i	PROPN
cjfa-59254	260	15	.	.	PROPN
cjfa-59254	260	16	(	(	PUNCT
cjfa-59254	260	17	2015	2015	NUM
cjfa-59254	260	18	)	)	PUNCT
cjfa-59254	260	19	.	.	PUNCT
cjfa-59254	261	1	intellectual	intellectual	ADJ
cjfa-59254	261	2	capital	capital	NOUN
cjfa-59254	261	3	performance	performance	NOUN
cjfa-59254	261	4	:	:	PUNCT
cjfa-59254	261	5	an	an	DET
cjfa-59254	261	6	empirical	empirical	ADJ
cjfa-59254	261	7	investigation	investigation	NOUN
cjfa-59254	261	8	of	of	ADP
cjfa-59254	261	9	nigerian	nigerian	ADJ
cjfa-59254	261	10	banks	bank	NOUN
cjfa-59254	261	11	.	.	PUNCT
cjfa-59254	262	1	abuja	abuja	PROPN
cjfa-59254	262	2	journal	journal	PROPN
cjfa-59254	262	3	of	of	ADP
cjfa-59254	262	4	banking	banking	NOUN
cjfa-59254	262	5	and	and	CCONJ
cjfa-59254	262	6	finance	finance	NOUN
cjfa-59254	262	7	,	,	PUNCT
cjfa-59254	262	8	4(2	4(2	NUM
cjfa-59254	262	9	)	)	PUNCT
cjfa-59254	262	10	,	,	PUNCT
cjfa-59254	262	11	58–66	58–66	NUM
cjfa-59254	262	12	.	.	PUNCT
cjfa-59254	263	1	salman	salman	PROPN
cjfa-59254	263	2	,	,	PUNCT
cjfa-59254	263	3	r.t	r.t	PROPN
cjfa-59254	263	4	.	.	PROPN
cjfa-59254	263	5	,	,	PUNCT
cjfa-59254	263	6	olaniyi	olaniyi	PROPN
cjfa-59254	263	7	,	,	PUNCT
cjfa-59254	263	8	t.a	t.a	PROPN
cjfa-59254	263	9	.	.	PROPN
cjfa-59254	263	10	,	,	PUNCT
cjfa-59254	263	11	kasum	kasum	PROPN
cjfa-59254	263	12	,	,	PUNCT
cjfa-59254	263	13	a.s	a.s	PROPN
cjfa-59254	263	14	.	.	PROPN
cjfa-59254	263	15	,	,	PUNCT
cjfa-59254	263	16	&	&	CCONJ
cjfa-59254	263	17	fagbemi	fagbemi	PROPN
cjfa-59254	263	18	,	,	PUNCT
cjfa-59254	263	19	t.o	t.o	PROPN
cjfa-59254	263	20	.	.	PROPN
cjfa-59254	263	21	(	(	PUNCT
cjfa-59254	263	22	2014	2014	NUM
cjfa-59254	263	23	)	)	PUNCT
cjfa-59254	263	24	.	.	PUNCT
cjfa-59254	264	1	the	the	DET
cjfa-59254	264	2	influence	influence	NOUN
cjfa-59254	264	3	of	of	ADP
cjfa-59254	264	4	intellectual	intellectual	ADJ
cjfa-59254	264	5	capital	capital	NOUN
cjfa-59254	264	6	efficiency	efficiency	NOUN
cjfa-59254	264	7	on	on	ADP
cjfa-59254	264	8	companies	company	NOUN
cjfa-59254	264	9	’	'	PUNCT
cjfa-59254	264	10	financial	financial	ADJ
cjfa-59254	264	11	performance	performance	NOUN
cjfa-59254	264	12	.	.	PUNCT
cjfa-59254	265	1	al	al	PROPN
cjfa-59254	265	2	-	-	PUNCT
cjfa-59254	265	3	hikmah	hikmah	PROPN
cjfa-59254	265	4	journal	journal	PROPN
cjfa-59254	265	5	management	management	NOUN
cjfa-59254	265	6	sciences	sciences	PROPN
cjfa-59254	265	7	,	,	PUNCT
cjfa-59254	265	8	3(1	3(1	NUM
cjfa-59254	265	9	)	)	PUNCT
cjfa-59254	265	10	,	,	PUNCT
cjfa-59254	265	11	47–61	47–61	NUM
cjfa-59254	265	12	.	.	PUNCT
cjfa-59254	265	13	shafi’u	shafi’u	PROPN
cjfa-59254	265	14	,	,	PUNCT
cjfa-59254	265	15	a.k	a.k	PROPN
cjfa-59254	265	16	.	.	PROPN
cjfa-59254	265	17	,	,	PUNCT
cjfa-59254	265	18	noraza	noraza	PROPN
cjfa-59254	265	19	,	,	PUNCT
cjfa-59254	265	20	m.u	m.u	PROPN
cjfa-59254	265	21	.	.	PROPN
cjfa-59254	265	22	,	,	PUNCT
cjfa-59254	265	23	&	&	CCONJ
cjfa-59254	265	24	saleh	saleh	PROPN
cjfa-59254	265	25	,	,	PUNCT
cjfa-59254	265	26	m.b	m.b	PROPN
cjfa-59254	265	27	.	.	PROPN
cjfa-59254	265	28	(	(	PUNCT
cjfa-59254	265	29	2017	2017	NUM
cjfa-59254	265	30	)	)	PUNCT
cjfa-59254	265	31	.	.	PUNCT
cjfa-59254	266	1	the	the	DET
cjfa-59254	266	2	impact	impact	NOUN
cjfa-59254	266	3	of	of	ADP
cjfa-59254	266	4	intellectual	intellectual	ADJ
cjfa-59254	266	5	capital	capital	NOUN
cjfa-59254	266	6	on	on	ADP
cjfa-59254	266	7	the	the	DET
cjfa-59254	266	8	financial	financial	ADJ
cjfa-59254	266	9	performance	performance	NOUN
cjfa-59254	266	10	of	of	ADP
cjfa-59254	266	11	listed	list	VERB
cjfa-59254	266	12	nigerian	nigerian	ADJ
cjfa-59254	266	13	food	food	NOUN
cjfa-59254	266	14	products	product	NOUN
cjfa-59254	266	15	companies	company	NOUN
cjfa-59254	266	16	.	.	PUNCT
cjfa-59254	267	1	journal	journal	NOUN
cjfa-59254	267	2	of	of	ADP
cjfa-59254	267	3	accounting	accounting	NOUN
cjfa-59254	267	4	and	and	CCONJ
cjfa-59254	267	5	taxation	taxation	NOUN
cjfa-59254	267	6	,	,	PUNCT
cjfa-59254	267	7	9(11	9(11	NUM
cjfa-59254	267	8	)	)	PUNCT
cjfa-59254	267	9	,	,	PUNCT
cjfa-59254	267	10	147–160	147–160	NUM
cjfa-59254	267	11	.	.	PUNCT
cjfa-59254	268	1	https://doi.org/10.5897/jat2017.0246	https://doi.org/10.5897/jat2017.0246	PROPN
cjfa-59254	268	2	.	.	PUNCT
cjfa-59254	268	3	stam	stam	PROPN
cjfa-59254	268	4	,	,	PUNCT
cjfa-59254	268	5	h.	h.	PROPN
cjfa-59254	268	6	(	(	PUNCT
cjfa-59254	268	7	2007	2007	NUM
cjfa-59254	268	8	)	)	PUNCT
cjfa-59254	268	9	.	.	PUNCT
cjfa-59254	269	1	theoretical	theoretical	ADJ
cjfa-59254	269	2	psychology	psychology	NOUN
cjfa-59254	269	3	.	.	PUNCT
cjfa-59254	270	1	in	in	ADP
cjfa-59254	270	2	k.	k.	PROPN
cjfa-59254	270	3	pawlik	pawlik	PROPN
cjfa-59254	270	4	,	,	PUNCT
cjfa-59254	270	5	m.	m.	NOUN
cjfa-59254	270	6	rosenzweig	rosenzweig	PROPN
cjfa-59254	270	7	(	(	PUNCT
cjfa-59254	270	8	eds	ed	NOUN
cjfa-59254	270	9	.	.	PUNCT
cjfa-59254	270	10	)	)	PUNCT
cjfa-59254	270	11	.	.	PUNCT
cjfa-59254	271	1	the	the	DET
cjfa-59254	271	2	international	international	ADJ
cjfa-59254	271	3	handbook	handbook	NOUN
cjfa-59254	271	4	of	of	ADP
cjfa-59254	271	5	psychology	psychology	NOUN
cjfa-59254	271	6	.	.	PUNCT
cjfa-59254	272	1	london	london	PROPN
cjfa-59254	272	2	:	:	PUNCT
cjfa-59254	272	3	sage	sage	NOUN
cjfa-59254	272	4	publications	publication	NOUN
cjfa-59254	272	5	.	.	PUNCT
cjfa-59254	273	1	stewart	stewart	PROPN
cjfa-59254	273	2	,	,	PUNCT
cjfa-59254	273	3	t.a	t.a	PROPN
cjfa-59254	273	4	.	.	PROPN
cjfa-59254	273	5	(	(	PUNCT
cjfa-59254	273	6	1997	1997	NUM
cjfa-59254	273	7	)	)	PUNCT
cjfa-59254	273	8	.	.	PUNCT
cjfa-59254	274	1	the	the	DET
cjfa-59254	274	2	wealth	wealth	NOUN
cjfa-59254	274	3	of	of	ADP
cjfa-59254	274	4	knowledge	knowledge	NOUN
cjfa-59254	274	5	:	:	PUNCT
cjfa-59254	274	6	intellectual	intellectual	ADJ
cjfa-59254	274	7	capital	capital	NOUN
cjfa-59254	274	8	and	and	CCONJ
cjfa-59254	274	9	the	the	DET
cjfa-59254	274	10	twenty	twenty	NUM
cjfa-59254	274	11	-	-	PUNCT
cjfa-59254	274	12	first	first	ADJ
cjfa-59254	274	13	century	century	NOUN
cjfa-59254	274	14	organization	organization	NOUN
cjfa-59254	274	15	.	.	PUNCT
cjfa-59254	275	1	doubleday	doubleday	PROPN
cjfa-59254	275	2	.	.	PUNCT
cjfa-59254	276	1	uwuigbe	uwuigbe	PROPN
cjfa-59254	276	2	u.	u.	PROPN
cjfa-59254	276	3	,	,	PUNCT
cjfa-59254	276	4	&	&	CCONJ
cjfa-59254	276	5	uadiale	uadiale	PROPN
cjfa-59254	276	6	,	,	PUNCT
cjfa-59254	276	7	o.m	o.m	PROPN
cjfa-59254	276	8	.	.	PUNCT
cjfa-59254	276	9	(	(	PUNCT
cjfa-59254	276	10	2011	2011	NUM
cjfa-59254	276	11	)	)	PUNCT
cjfa-59254	276	12	.	.	PUNCT
cjfa-59254	277	1	intellectual	intellectual	ADJ
cjfa-59254	277	2	capital	capital	NOUN
cjfa-59254	277	3	and	and	CCONJ
cjfa-59254	277	4	business	business	NOUN
cjfa-59254	277	5	performance	performance	NOUN
cjfa-59254	277	6	:	:	PUNCT
cjfa-59254	277	7	evidence	evidence	NOUN
cjfa-59254	277	8	from	from	ADP
cjfa-59254	277	9	nigeria	nigeria	PROPN
cjfa-59254	277	10	.	.	PUNCT
cjfa-59254	278	1	interdisciplinary	interdisciplinary	ADJ
cjfa-59254	278	2	journal	journal	NOUN
cjfa-59254	278	3	of	of	ADP
cjfa-59254	278	4	research	research	NOUN
cjfa-59254	278	5	in	in	ADP
cjfa-59254	278	6	business	business	NOUN
cjfa-59254	278	7	,	,	PUNCT
cjfa-59254	278	8	10(1	10(1	NUM
cjfa-59254	278	9	)	)	PUNCT
cjfa-59254	278	10	,	,	PUNCT
cjfa-59254	278	11	49–56	49–56	NUM
cjfa-59254	278	12	.	.	PUNCT
cjfa-59254	279	1	yousaff	yousaff	PROPN
cjfa-59254	279	2	,	,	PUNCT
cjfa-59254	279	3	m.	m.	NOUN
cjfa-59254	279	4	(	(	PUNCT
cjfa-59254	279	5	2022	2022	NUM
cjfa-59254	279	6	)	)	PUNCT
cjfa-59254	279	7	.	.	PUNCT
cjfa-59254	280	1	intellectual	intellectual	ADJ
cjfa-59254	280	2	capital	capital	NOUN
cjfa-59254	280	3	and	and	CCONJ
cjfa-59254	280	4	firm	firm	ADJ
cjfa-59254	280	5	performance	performance	NOUN
cjfa-59254	280	6	:	:	PUNCT
cjfa-59254	280	7	evidence	evidence	NOUN
cjfa-59254	280	8	from	from	ADP
cjfa-59254	280	9	certified	certify	VERB
cjfa-59254	280	10	firms	firm	NOUN
cjfa-59254	280	11	from	from	ADP
cjfa-59254	280	12	efqm	efqm	PROPN
cjfa-59254	280	13	excellence	excellence	NOUN
cjfa-59254	280	14	model	model	NOUN
cjfa-59254	280	15	.	.	PUNCT
cjfa-59254	281	1	total	total	ADJ
cjfa-59254	281	2	quality	quality	NOUN
cjfa-59254	281	3	management	management	NOUN
cjfa-59254	281	4	and	and	CCONJ
cjfa-59254	281	5	business	business	NOUN
cjfa-59254	281	6	excellence	excellence	PROPN
cjfa-59254	281	7	,	,	PUNCT
cjfa-59254	281	8	33(13–14	33(13–14	NUM
cjfa-59254	281	9	)	)	PUNCT
cjfa-59254	281	10	.	.	PUNCT
cjfa-59254	282	1	https://doi.org/10.1080/14783363.2021.1972800	https://doi.org/10.1080/14783363.2021.1972800	PRON
cjfa-59254	282	2	.	.	PUNCT
cjfa-59254	283	1	https://www.bib.irb.hr/35384	https://www.bib.irb.hr/35384	VERB
cjfa-59254	283	2	https://www.bib.irb.hr/35384	https://www.bib.irb.hr/35384	VERB