id	sid	tid	token	lemma	pos
easat-9765	1	1	edelweiss	edelweiss	PROPN
easat-9765	1	2	applied	apply	VERB
easat-9765	1	3	science	science	NOUN
easat-9765	1	4	and	and	CCONJ
easat-9765	1	5	technology	technology	NOUN
easat-9765	1	6	issn	issn	PROPN
easat-9765	1	7	:	:	PUNCT
easat-9765	1	8	2576	2576	NUM
easat-9765	1	9	-	-	SYM
easat-9765	1	10	8484	8484	NUM
easat-9765	1	11	vol	vol	NOUN
easat-9765	1	12	.	.	PROPN
easat-9765	2	1	9	9	NUM
easat-9765	2	2	,	,	PUNCT
easat-9765	2	3	no	no	INTJ
easat-9765	2	4	.	.	NOUN
easat-9765	2	5	9	9	NUM
easat-9765	2	6	,	,	PUNCT
easat-9765	2	7	1	1	NUM
easat-9765	2	8	-	-	SYM
easat-9765	2	9	15	15	NUM
easat-9765	2	10	2025	2025	NUM
easat-9765	2	11	publisher	publisher	NOUN
easat-9765	2	12	:	:	PUNCT
easat-9765	2	13	learning	learn	VERB
easat-9765	2	14	gate	gate	NOUN
easat-9765	2	15	doi	doi	PROPN
easat-9765	2	16	:	:	PUNCT
easat-9765	2	17	10.55214/2576	10.55214/2576	NUM
easat-9765	2	18	-	-	PUNCT
easat-9765	2	19	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	2	20	©	©	PROPN
easat-9765	2	21	2025	2025	NUM
easat-9765	2	22	by	by	ADP
easat-9765	2	23	the	the	DET
easat-9765	2	24	authors	author	NOUN
easat-9765	2	25	;	;	PUNCT
easat-9765	2	26	licensee	licensee	PROPN
easat-9765	2	27	learning	learning	NOUN
easat-9765	2	28	gate	gate	NOUN
easat-9765	3	1	©	©	PROPN
easat-9765	3	2	2025	2025	NUM
easat-9765	3	3	by	by	ADP
easat-9765	3	4	the	the	DET
easat-9765	3	5	authors	author	NOUN
easat-9765	3	6	;	;	PUNCT
easat-9765	3	7	licensee	licensee	PROPN
easat-9765	3	8	learning	learning	NOUN
easat-9765	3	9	gate	gate	NOUN
easat-9765	3	10	history	history	NOUN
easat-9765	3	11	:	:	PUNCT
easat-9765	3	12	received	receive	VERB
easat-9765	3	13	:	:	PUNCT
easat-9765	3	14	9	9	NUM
easat-9765	3	15	june	june	PROPN
easat-9765	3	16	2025	2025	NUM
easat-9765	3	17	;	;	PUNCT
easat-9765	3	18	revised	revise	VERB
easat-9765	3	19	:	:	PUNCT
easat-9765	3	20	11	11	NUM
easat-9765	3	21	august	august	PROPN
easat-9765	3	22	2025	2025	NUM
easat-9765	3	23	;	;	PUNCT
easat-9765	3	24	accepted	accept	VERB
easat-9765	3	25	:	:	PUNCT
easat-9765	3	26	14	14	NUM
easat-9765	3	27	august	august	PROPN
easat-9765	3	28	2025	2025	NUM
easat-9765	3	29	;	;	PUNCT
easat-9765	3	30	published	publish	VERB
easat-9765	3	31	:	:	PUNCT
easat-9765	3	32	1	1	NUM
easat-9765	3	33	september	september	PROPN
easat-9765	3	34	2025	2025	NUM
easat-9765	3	35	*	*	PUNCT
easat-9765	3	36	correspondence	correspondence	NOUN
easat-9765	3	37	:	:	PUNCT
easat-9765	3	38	faliibrahim7@gmail.com	faliibrahim7@gmail.com	X
easat-9765	3	39	moderating	moderate	VERB
easat-9765	3	40	effect	effect	NOUN
easat-9765	3	41	of	of	ADP
easat-9765	3	42	risk	risk	NOUN
easat-9765	3	43	management	management	NOUN
easat-9765	3	44	committee	committee	NOUN
easat-9765	3	45	on	on	ADP
easat-9765	3	46	the	the	DET
easat-9765	3	47	relationship	relationship	NOUN
easat-9765	3	48	between	between	ADP
easat-9765	3	49	financial	financial	ADJ
easat-9765	3	50	risk	risk	NOUN
easat-9765	3	51	and	and	CCONJ
easat-9765	3	52	profitability	profitability	NOUN
easat-9765	3	53	of	of	ADP
easat-9765	3	54	listed	list	VERB
easat-9765	3	55	insurance	insurance	NOUN
easat-9765	3	56	companies	company	NOUN
easat-9765	3	57	in	in	ADP
easat-9765	3	58	nigeria	nigeria	PROPN
easat-9765	3	59	ibrahim	ibrahim	PROPN
easat-9765	3	60	mallam	mallam	PROPN
easat-9765	3	61	fali1	fali1	PROPN
easat-9765	3	62	*	*	PROPN
easat-9765	3	63	,	,	PUNCT
easat-9765	3	64	francis	francis	PROPN
easat-9765	3	65	idiege	idiege	PROPN
easat-9765	3	66	ahakiri2	ahakiri2	PROPN
easat-9765	3	67	,	,	PUNCT
easat-9765	3	68	egu	egu	VERB
easat-9765	3	69	usang	usang	PROPN
easat-9765	3	70	inah3	inah3	PROPN
easat-9765	3	71	,	,	PUNCT
easat-9765	3	72	ogar	ogar	NOUN
easat-9765	3	73	-	-	PUNCT
easat-9765	3	74	abang	abang	PROPN
easat-9765	3	75	john	john	PROPN
easat-9765	3	76	oyong4	oyong4	PROPN
easat-9765	3	77	,	,	PUNCT
easat-9765	3	78	mbu	mbu	NOUN
easat-9765	3	79	-	-	PUNCT
easat-9765	3	80	ogar	ogar	NOUN
easat-9765	3	81	,	,	PUNCT
easat-9765	3	82	geraldine	geraldine	PROPN
easat-9765	3	83	banku5	banku5	PROPN
easat-9765	3	84	,	,	PUNCT
easat-9765	3	85	inyang	inyang	PROPN
easat-9765	3	86	,	,	PUNCT
easat-9765	3	87	inyang	inyang	NOUN
easat-9765	3	88	ochi6	ochi6	PROPN
easat-9765	3	89	,	,	PUNCT
easat-9765	3	90	emori	emori	PROPN
easat-9765	3	91	,	,	PUNCT
easat-9765	3	92	enya	enya	PROPN
easat-9765	3	93	gabriel7	gabriel7	PROPN
easat-9765	3	94	,	,	PUNCT
easat-9765	3	95	oboh	oboh	NOUN
easat-9765	3	96	john	john	PROPN
easat-9765	3	97	ogenyi8	ogenyi8	PROPN
easat-9765	3	98	,	,	PUNCT
easat-9765	3	99	lawal	lawal	PROPN
easat-9765	3	100	suleiman	suleiman	PROPN
easat-9765	3	101	gbenga9	gbenga9	PROPN
easat-9765	3	102	,	,	PUNCT
easat-9765	3	103	nelly	nelly	PROPN
easat-9765	3	104	raphael	raphael	PROPN
easat-9765	3	105	imong10	imong10	PROPN
easat-9765	3	106	,	,	PUNCT
easat-9765	3	107	okoi	okoi	PROPN
easat-9765	3	108	,	,	PUNCT
easat-9765	3	109	innocent	innocent	ADJ
easat-9765	3	110	obeten11	obeten11	ADJ
easat-9765	3	111	1,2,3,4,5,6department	1,2,3,4,5,6department	NOUN
easat-9765	3	112	of	of	ADP
easat-9765	3	113	accounting	accounting	NOUN
easat-9765	3	114	,	,	PUNCT
easat-9765	3	115	faculty	faculty	NOUN
easat-9765	3	116	of	of	ADP
easat-9765	3	117	administration	administration	NOUN
easat-9765	3	118	and	and	CCONJ
easat-9765	3	119	management	management	NOUN
easat-9765	3	120	sciences	sciences	PROPN
easat-9765	3	121	,	,	PUNCT
easat-9765	3	122	university	university	NOUN
easat-9765	3	123	of	of	ADP
easat-9765	3	124	calabar	calabar	PROPN
easat-9765	3	125	,	,	PUNCT
easat-9765	3	126	cross	cross	NOUN
easat-9765	3	127	river	river	PROPN
easat-9765	3	128	state	state	PROPN
easat-9765	3	129	,	,	PUNCT
easat-9765	3	130	nigeria	nigeria	PROPN
easat-9765	3	131	;	;	PUNCT
easat-9765	3	132	faliibrahim7@gmail.com	faliibrahim7@gmail.com	X
easat-9765	3	133	(	(	PUNCT
easat-9765	3	134	i.m.f	i.m.f	ADJ
easat-9765	3	135	.	.	PUNCT
easat-9765	3	136	)	)	PUNCT
easat-9765	3	137	ahakirifrancis.1@gmail.com	ahakirifrancis.1@gmail.com	X
easat-9765	4	1	(	(	PUNCT
easat-9765	4	2	f.i.a	f.i.a	NOUN
easat-9765	4	3	.	.	PUNCT
easat-9765	4	4	)	)	PUNCT
easat-9765	5	1	eguinah@yahoo.com	eguinah@yahoo.com	X
easat-9765	6	1	(	(	PUNCT
easat-9765	6	2	e.u.i	e.u.i	VERB
easat-9765	6	3	.	.	PUNCT
easat-9765	6	4	)	)	PUNCT
easat-9765	7	1	ogarabang@gmail.com	ogarabang@gmail.com	X
easat-9765	8	1	(	(	PUNCT
easat-9765	8	2	o.a.j.o.m.o	o.a.j.o.m.o	NOUN
easat-9765	8	3	.	.	PUNCT
easat-9765	8	4	)	)	PUNCT
easat-9765	9	1	geraldineokafa@gmail.com	geraldineokafa@gmail.com	X
easat-9765	9	2	(	(	PUNCT
easat-9765	9	3	m.o.g.b	m.o.g.b	PROPN
easat-9765	9	4	.	.	PUNCT
easat-9765	9	5	)	)	PUNCT
easat-9765	10	1	inyangochi@gmail.com	inyangochi@gmail.com	X
easat-9765	10	2	(	(	PUNCT
easat-9765	10	3	i.i.o	i.i.o	NOUN
easat-9765	10	4	.	.	PUNCT
easat-9765	10	5	)	)	PUNCT
easat-9765	11	1	7,9,11department	7,9,11department	NUM
easat-9765	11	2	of	of	ADP
easat-9765	11	3	banking	banking	NOUN
easat-9765	11	4	and	and	CCONJ
easat-9765	11	5	finance	finance	NOUN
easat-9765	11	6	,	,	PUNCT
easat-9765	11	7	faculty	faculty	NOUN
easat-9765	11	8	of	of	ADP
easat-9765	11	9	administration	administration	NOUN
easat-9765	11	10	and	and	CCONJ
easat-9765	11	11	management	management	NOUN
easat-9765	11	12	sciences	sciences	PROPN
easat-9765	11	13	,	,	PUNCT
easat-9765	11	14	university	university	NOUN
easat-9765	11	15	of	of	ADP
easat-9765	11	16	calabar	calabar	PROPN
easat-9765	11	17	,	,	PUNCT
easat-9765	11	18	cross	cross	NOUN
easat-9765	11	19	river	river	PROPN
easat-9765	11	20	state	state	PROPN
easat-9765	11	21	,	,	PUNCT
easat-9765	11	22	nigeria	nigeria	PROPN
easat-9765	11	23	;	;	PUNCT
easat-9765	11	24	emorienya@yahoo.com	emorienya@yahoo.com	X
easat-9765	11	25	(	(	PUNCT
easat-9765	11	26	e.	e.	PROPN
easat-9765	11	27	e.g.	e.g.	ADV
easat-9765	11	28	)	)	PUNCT
easat-9765	12	1	suleimanlawal24@gmail.com	suleimanlawal24@gmail.com	X
easat-9765	12	2	(	(	PUNCT
easat-9765	12	3	l.s.g	l.s.g	PROPN
easat-9765	12	4	.	.	PUNCT
easat-9765	12	5	)	)	PUNCT
easat-9765	13	1	innobetokoi@gmail.com	innobetokoi@gmail.com	X
easat-9765	14	1	(	(	PUNCT
easat-9765	14	2	o.i.o	o.i.o	PROPN
easat-9765	14	3	.	.	PUNCT
easat-9765	14	4	)	)	PUNCT
easat-9765	14	5	.	.	PUNCT
easat-9765	15	1	8,10department	8,10department	NUM
easat-9765	15	2	of	of	ADP
easat-9765	15	3	accounting	accounting	NOUN
easat-9765	15	4	,	,	PUNCT
easat-9765	15	5	faculty	faculty	NOUN
easat-9765	15	6	of	of	ADP
easat-9765	15	7	administration	administration	NOUN
easat-9765	15	8	and	and	CCONJ
easat-9765	15	9	management	management	NOUN
easat-9765	15	10	sciences	sciences	PROPN
easat-9765	15	11	,	,	PUNCT
easat-9765	15	12	university	university	NOUN
easat-9765	15	13	of	of	ADP
easat-9765	15	14	calabar	calabar	PROPN
easat-9765	15	15	,	,	PUNCT
easat-9765	15	16	cross	cross	NOUN
easat-9765	15	17	river	river	PROPN
easat-9765	15	18	state	state	PROPN
easat-9765	15	19	,	,	PUNCT
easat-9765	15	20	nigeria	nigeria	PROPN
easat-9765	15	21	;	;	PUNCT
easat-9765	15	22	raphaelimong@gmail.com	raphaelimong@gmail.com	X
easat-9765	16	1	(	(	PUNCT
easat-9765	16	2	n.r.i	n.r.i	ADJ
easat-9765	16	3	.	.	PUNCT
easat-9765	16	4	)	)	PUNCT
easat-9765	16	5	.	.	PUNCT
easat-9765	17	1	abstract	abstract	ADV
easat-9765	17	2	:	:	PUNCT
easat-9765	17	3	this	this	DET
easat-9765	17	4	study	study	NOUN
easat-9765	17	5	investigates	investigate	VERB
easat-9765	17	6	the	the	DET
easat-9765	17	7	moderating	moderate	VERB
easat-9765	17	8	effect	effect	NOUN
easat-9765	17	9	of	of	ADP
easat-9765	17	10	the	the	DET
easat-9765	17	11	risk	risk	NOUN
easat-9765	17	12	management	management	NOUN
easat-9765	17	13	committee	committee	NOUN
easat-9765	17	14	(	(	PUNCT
easat-9765	17	15	rmc	rmc	PROPN
easat-9765	17	16	)	)	PUNCT
easat-9765	17	17	on	on	ADP
easat-9765	17	18	the	the	DET
easat-9765	17	19	relationship	relationship	NOUN
easat-9765	17	20	between	between	ADP
easat-9765	17	21	financial	financial	ADJ
easat-9765	17	22	risk	risk	NOUN
easat-9765	17	23	and	and	CCONJ
easat-9765	17	24	profitability	profitability	NOUN
easat-9765	17	25	of	of	ADP
easat-9765	17	26	listed	list	VERB
easat-9765	17	27	insurance	insurance	NOUN
easat-9765	17	28	companies	company	NOUN
easat-9765	17	29	in	in	ADP
easat-9765	17	30	nigeria	nigeria	PROPN
easat-9765	17	31	,	,	PUNCT
easat-9765	17	32	addressing	address	VERB
easat-9765	17	33	previous	previous	ADJ
easat-9765	17	34	mixed	mixed	ADJ
easat-9765	17	35	findings	finding	NOUN
easat-9765	17	36	in	in	ADP
easat-9765	17	37	the	the	DET
easat-9765	17	38	literature	literature	NOUN
easat-9765	17	39	.	.	PUNCT
easat-9765	18	1	the	the	DET
easat-9765	18	2	population	population	NOUN
easat-9765	18	3	comprises	comprise	VERB
easat-9765	18	4	23	23	NUM
easat-9765	18	5	listed	list	VERB
easat-9765	18	6	insurance	insurance	NOUN
easat-9765	18	7	companies	company	NOUN
easat-9765	18	8	,	,	PUNCT
easat-9765	18	9	with	with	ADP
easat-9765	18	10	a	a	DET
easat-9765	18	11	sample	sample	NOUN
easat-9765	18	12	of	of	ADP
easat-9765	18	13	15	15	NUM
easat-9765	18	14	firms	firm	NOUN
easat-9765	18	15	selected	select	VERB
easat-9765	18	16	.	.	PUNCT
easat-9765	19	1	secondary	secondary	ADJ
easat-9765	19	2	data	datum	NOUN
easat-9765	19	3	from	from	ADP
easat-9765	19	4	2012	2012	NUM
easat-9765	19	5	to	to	ADP
easat-9765	19	6	2021	2021	NUM
easat-9765	19	7	were	be	AUX
easat-9765	19	8	sourced	source	VERB
easat-9765	19	9	from	from	ADP
easat-9765	19	10	annual	annual	ADJ
easat-9765	19	11	financial	financial	ADJ
easat-9765	19	12	reports	report	NOUN
easat-9765	19	13	.	.	PUNCT
easat-9765	20	1	guided	guide	VERB
easat-9765	20	2	by	by	ADP
easat-9765	20	3	the	the	DET
easat-9765	20	4	positivist	positivist	ADJ
easat-9765	20	5	paradigm	paradigm	NOUN
easat-9765	20	6	,	,	PUNCT
easat-9765	20	7	the	the	DET
easat-9765	20	8	study	study	NOUN
easat-9765	20	9	adopted	adopt	VERB
easat-9765	20	10	a	a	DET
easat-9765	20	11	causal	causal	ADJ
easat-9765	20	12	research	research	NOUN
easat-9765	20	13	design	design	NOUN
easat-9765	20	14	and	and	CCONJ
easat-9765	20	15	employed	employ	VERB
easat-9765	20	16	panel	panel	NOUN
easat-9765	20	17	data	datum	NOUN
easat-9765	20	18	analysis	analysis	NOUN
easat-9765	20	19	using	use	VERB
easat-9765	20	20	fixed	fix	VERB
easat-9765	20	21	effects	effect	NOUN
easat-9765	20	22	regression	regression	NOUN
easat-9765	20	23	estimation	estimation	NOUN
easat-9765	20	24	.	.	PUNCT
easat-9765	21	1	results	result	NOUN
easat-9765	21	2	show	show	VERB
easat-9765	21	3	that	that	SCONJ
easat-9765	21	4	the	the	DET
easat-9765	21	5	rmc	rmc	PROPN
easat-9765	21	6	significantly	significantly	ADV
easat-9765	21	7	moderates	moderate	VERB
easat-9765	21	8	the	the	DET
easat-9765	21	9	relationship	relationship	NOUN
easat-9765	21	10	between	between	ADP
easat-9765	21	11	liquidity	liquidity	NOUN
easat-9765	21	12	risk	risk	NOUN
easat-9765	21	13	and	and	CCONJ
easat-9765	21	14	profitability	profitability	NOUN
easat-9765	21	15	,	,	PUNCT
easat-9765	21	16	as	as	ADV
easat-9765	21	17	well	well	ADV
easat-9765	21	18	as	as	ADP
easat-9765	21	19	between	between	ADP
easat-9765	21	20	technical	technical	ADJ
easat-9765	21	21	provision	provision	NOUN
easat-9765	21	22	risk	risk	NOUN
easat-9765	21	23	and	and	CCONJ
easat-9765	21	24	profitability	profitability	NOUN
easat-9765	21	25	.	.	PUNCT
easat-9765	22	1	no	no	DET
easat-9765	22	2	significant	significant	ADJ
easat-9765	22	3	moderating	moderating	NOUN
easat-9765	22	4	effects	effect	NOUN
easat-9765	22	5	were	be	AUX
easat-9765	22	6	observed	observe	VERB
easat-9765	22	7	for	for	ADP
easat-9765	22	8	credit	credit	NOUN
easat-9765	22	9	risk	risk	NOUN
easat-9765	22	10	,	,	PUNCT
easat-9765	22	11	reinsurance	reinsurance	NOUN
easat-9765	22	12	risk	risk	NOUN
easat-9765	22	13	,	,	PUNCT
easat-9765	22	14	solvency	solvency	NOUN
easat-9765	22	15	risk	risk	NOUN
easat-9765	22	16	,	,	PUNCT
easat-9765	22	17	or	or	CCONJ
easat-9765	22	18	underwriting	underwriting	NOUN
easat-9765	22	19	risk	risk	NOUN
easat-9765	22	20	.	.	PUNCT
easat-9765	23	1	the	the	DET
easat-9765	23	2	presence	presence	NOUN
easat-9765	23	3	of	of	ADP
easat-9765	23	4	the	the	DET
easat-9765	23	5	rmc	rmc	PROPN
easat-9765	23	6	reduces	reduce	VERB
easat-9765	23	7	liquidity	liquidity	NOUN
easat-9765	23	8	risk	risk	NOUN
easat-9765	23	9	and	and	CCONJ
easat-9765	23	10	enhances	enhance	VERB
easat-9765	23	11	profitability	profitability	NOUN
easat-9765	23	12	,	,	PUNCT
easat-9765	23	13	while	while	SCONJ
easat-9765	23	14	its	its	PRON
easat-9765	23	15	interaction	interaction	NOUN
easat-9765	23	16	with	with	ADP
easat-9765	23	17	technical	technical	ADJ
easat-9765	23	18	provision	provision	NOUN
easat-9765	23	19	risk	risk	NOUN
easat-9765	23	20	has	have	VERB
easat-9765	23	21	a	a	DET
easat-9765	23	22	negative	negative	ADJ
easat-9765	23	23	and	and	CCONJ
easat-9765	23	24	significant	significant	ADJ
easat-9765	23	25	influence	influence	NOUN
easat-9765	23	26	on	on	ADP
easat-9765	23	27	profitability	profitability	NOUN
easat-9765	23	28	.	.	PUNCT
easat-9765	24	1	a	a	DET
easat-9765	24	2	competent	competent	ADJ
easat-9765	24	3	rmc	rmc	NOUN
easat-9765	24	4	can	can	AUX
easat-9765	24	5	mitigate	mitigate	VERB
easat-9765	24	6	liquidity	liquidity	NOUN
easat-9765	24	7	risk	risk	NOUN
easat-9765	24	8	and	and	CCONJ
easat-9765	24	9	boost	boost	VERB
easat-9765	24	10	profitability	profitability	NOUN
easat-9765	24	11	but	but	CCONJ
easat-9765	24	12	may	may	AUX
easat-9765	24	13	also	also	ADV
easat-9765	24	14	intensify	intensify	VERB
easat-9765	24	15	the	the	DET
easat-9765	24	16	adverse	adverse	ADJ
easat-9765	24	17	effects	effect	NOUN
easat-9765	24	18	of	of	ADP
easat-9765	24	19	technical	technical	ADJ
easat-9765	24	20	provision	provision	NOUN
easat-9765	24	21	risk	risk	NOUN
easat-9765	24	22	.	.	PUNCT
easat-9765	25	1	insurance	insurance	NOUN
easat-9765	25	2	firms	firm	NOUN
easat-9765	25	3	should	should	AUX
easat-9765	25	4	strengthen	strengthen	VERB
easat-9765	25	5	financial	financial	ADJ
easat-9765	25	6	risk	risk	NOUN
easat-9765	25	7	controls	control	NOUN
easat-9765	25	8	and	and	CCONJ
easat-9765	25	9	ensure	ensure	VERB
easat-9765	25	10	rmc	rmc	PROPN
easat-9765	25	11	members	member	NOUN
easat-9765	25	12	possess	possess	VERB
easat-9765	25	13	the	the	DET
easat-9765	25	14	technical	technical	ADJ
easat-9765	25	15	expertise	expertise	NOUN
easat-9765	25	16	needed	need	VERB
easat-9765	25	17	to	to	PART
easat-9765	25	18	manage	manage	VERB
easat-9765	25	19	diverse	diverse	ADJ
easat-9765	25	20	risks	risk	NOUN
easat-9765	25	21	effectively	effectively	ADV
easat-9765	25	22	.	.	PUNCT
easat-9765	26	1	keywords	keyword	NOUN
easat-9765	26	2	:	:	PUNCT
easat-9765	26	3	enterprises	enterprise	NOUN
easat-9765	26	4	risk	risk	NOUN
easat-9765	26	5	management	management	NOUN
easat-9765	26	6	theory	theory	NOUN
easat-9765	26	7	,	,	PUNCT
easat-9765	26	8	financial	financial	ADJ
easat-9765	26	9	risk	risk	NOUN
easat-9765	26	10	,	,	PUNCT
easat-9765	26	11	profitability	profitability	NOUN
easat-9765	26	12	,	,	PUNCT
easat-9765	26	13	risk	risk	NOUN
easat-9765	26	14	management	management	NOUN
easat-9765	26	15	committee	committee	NOUN
easat-9765	26	16	.	.	PUNCT
easat-9765	27	1	1	1	X
easat-9765	27	2	.	.	X
easat-9765	27	3	introduction	introduction	NOUN
easat-9765	27	4	investors	investor	NOUN
easat-9765	27	5	,	,	PUNCT
easat-9765	27	6	stakeholders	stakeholder	NOUN
easat-9765	27	7	,	,	PUNCT
easat-9765	27	8	and	and	CCONJ
easat-9765	27	9	researchers	researcher	NOUN
easat-9765	27	10	within	within	ADP
easat-9765	27	11	and	and	CCONJ
easat-9765	27	12	outside	outside	ADP
easat-9765	27	13	of	of	ADP
easat-9765	27	14	the	the	DET
easat-9765	27	15	academic	academic	ADJ
easat-9765	27	16	setting	setting	NOUN
easat-9765	27	17	have	have	AUX
easat-9765	27	18	consistently	consistently	ADV
easat-9765	27	19	ranked	rank	VERB
easat-9765	27	20	the	the	DET
easat-9765	27	21	profitability	profitability	NOUN
easat-9765	27	22	of	of	ADP
easat-9765	27	23	business	business	NOUN
easat-9765	27	24	organizations	organization	NOUN
easat-9765	27	25	as	as	ADP
easat-9765	27	26	one	one	NUM
easat-9765	27	27	of	of	ADP
easat-9765	27	28	the	the	DET
easat-9765	27	29	top	top	ADJ
easat-9765	27	30	concerns	concern	NOUN
easat-9765	27	31	of	of	ADP
easat-9765	27	32	organization	organization	NOUN
easat-9765	27	33	managers	manager	NOUN
easat-9765	27	34	.	.	PUNCT
easat-9765	28	1	given	give	VERB
easat-9765	28	2	the	the	DET
easat-9765	28	3	sizeable	sizeable	ADJ
easat-9765	28	4	investment	investment	NOUN
easat-9765	28	5	required	require	VERB
easat-9765	28	6	for	for	ADP
easat-9765	28	7	the	the	DET
easat-9765	28	8	success	success	NOUN
easat-9765	28	9	of	of	ADP
easat-9765	28	10	the	the	DET
easat-9765	28	11	majority	majority	NOUN
easat-9765	28	12	of	of	ADP
easat-9765	28	13	businesses	business	NOUN
easat-9765	28	14	,	,	PUNCT
easat-9765	28	15	profitability	profitability	NOUN
easat-9765	28	16	is	be	AUX
easat-9765	28	17	the	the	DET
easat-9765	28	18	primary	primary	ADJ
easat-9765	28	19	goal	goal	NOUN
easat-9765	28	20	of	of	ADP
easat-9765	28	21	a	a	DET
easat-9765	28	22	business	business	NOUN
easat-9765	28	23	organization	organization	NOUN
easat-9765	28	24	[	[	X
easat-9765	28	25	1	1	NUM
easat-9765	28	26	]	]	PUNCT
easat-9765	28	27	.	.	PUNCT
easat-9765	29	1	insurance	insurance	NOUN
easat-9765	29	2	is	be	AUX
easat-9765	29	3	essential	essential	ADJ
easat-9765	29	4	for	for	ADP
easat-9765	29	5	individuals	individual	NOUN
easat-9765	29	6	,	,	PUNCT
easat-9765	29	7	organisations	organisation	NOUN
easat-9765	29	8	,	,	PUNCT
easat-9765	29	9	and	and	CCONJ
easat-9765	29	10	governments	government	NOUN
easat-9765	29	11	as	as	SCONJ
easat-9765	29	12	it	it	PRON
easat-9765	29	13	offers	offer	VERB
easat-9765	29	14	compensation	compensation	NOUN
easat-9765	29	15	for	for	ADP
easat-9765	29	16	losses	loss	NOUN
easat-9765	29	17	and	and	CCONJ
easat-9765	29	18	reinstates	reinstate	VERB
easat-9765	29	19	policyholders	policyholder	NOUN
easat-9765	29	20	to	to	ADP
easat-9765	29	21	their	their	PRON
easat-9765	29	22	pre	pre	ADJ
easat-9765	29	23	-	-	ADJ
easat-9765	29	24	loss	loss	ADJ
easat-9765	29	25	status	status	NOUN
easat-9765	29	26	[	[	X
easat-9765	29	27	2	2	NUM
easat-9765	29	28	,	,	PUNCT
easat-9765	29	29	3	3	NUM
easat-9765	29	30	]	]	PUNCT
easat-9765	29	31	.	.	PUNCT
easat-9765	30	1	consequently	consequently	ADV
easat-9765	30	2	,	,	PUNCT
easat-9765	30	3	it	it	PRON
easat-9765	30	4	is	be	AUX
easat-9765	30	5	a	a	DET
easat-9765	30	6	fundamental	fundamental	ADJ
easat-9765	30	7	risk	risk	NOUN
easat-9765	30	8	management	management	NOUN
easat-9765	30	9	strategy	strategy	NOUN
easat-9765	30	10	for	for	ADP
easat-9765	30	11	alleviating	alleviate	VERB
easat-9765	30	12	negative	negative	ADJ
easat-9765	30	13	financial	financial	ADJ
easat-9765	30	14	repercussions	repercussion	NOUN
easat-9765	30	15	.	.	PUNCT
easat-9765	31	1	insurance	insurance	NOUN
easat-9765	31	2	firms	firm	NOUN
easat-9765	31	3	,	,	PUNCT
easat-9765	31	4	akin	akin	ADJ
easat-9765	31	5	to	to	ADP
easat-9765	31	6	other	other	ADJ
easat-9765	31	7	profit	profit	NOUN
easat-9765	31	8	-	-	PUNCT
easat-9765	31	9	driven	drive	VERB
easat-9765	31	10	entities	entity	NOUN
easat-9765	31	11	,	,	PUNCT
easat-9765	31	12	are	be	AUX
easat-9765	31	13	founded	found	VERB
easat-9765	31	14	not	not	PART
easat-9765	31	15	solely	solely	ADV
easat-9765	31	16	to	to	PART
easat-9765	31	17	offer	offer	VERB
easat-9765	31	18	indemnification	indemnification	NOUN
easat-9765	31	19	to	to	ADP
easat-9765	31	20	clients	client	NOUN
easat-9765	31	21	but	but	CCONJ
easat-9765	31	22	also	also	ADV
easat-9765	31	23	to	to	PART
easat-9765	31	24	yield	yield	VERB
easat-9765	31	25	profit	profit	NOUN
easat-9765	31	26	and	and	CCONJ
easat-9765	31	27	augment	augment	VERB
easat-9765	31	28	shareholder	shareholder	NOUN
easat-9765	31	29	wealth	wealth	NOUN
easat-9765	31	30	.	.	PUNCT
easat-9765	32	1	the	the	DET
easat-9765	32	2	dual	dual	ADJ
easat-9765	32	3	mandate	mandate	NOUN
easat-9765	32	4	indicates	indicate	VERB
easat-9765	32	5	that	that	SCONJ
easat-9765	32	6	,	,	PUNCT
easat-9765	32	7	in	in	ADP
easat-9765	32	8	serving	serve	VERB
easat-9765	32	9	their	their	PRON
easat-9765	32	10	clients	client	NOUN
easat-9765	32	11	,	,	PUNCT
easat-9765	32	12	insurers	insurer	NOUN
easat-9765	32	13	face	face	VERB
easat-9765	32	14	numerous	numerous	ADJ
easat-9765	32	15	financial	financial	ADJ
easat-9765	32	16	risks	risk	NOUN
easat-9765	32	17	that	that	PRON
easat-9765	32	18	may	may	AUX
easat-9765	32	19	negatively	negatively	ADV
easat-9765	32	20	impact	impact	VERB
easat-9765	32	21	their	their	PRON
easat-9765	32	22	financial	financial	ADJ
easat-9765	32	23	performance	performance	NOUN
easat-9765	32	24	[	[	X
easat-9765	32	25	2	2	NUM
easat-9765	32	26	]	]	PUNCT
easat-9765	32	27	.	.	PUNCT
easat-9765	33	1	financial	financial	ADJ
easat-9765	33	2	risk	risk	NOUN
easat-9765	33	3	is	be	AUX
easat-9765	33	4	especially	especially	ADV
easat-9765	33	5	pronounced	pronounce	VERB
easat-9765	33	6	for	for	ADP
easat-9765	33	7	publicly	publicly	ADV
easat-9765	33	8	traded	trade	VERB
easat-9765	33	9	companies	company	NOUN
easat-9765	33	10	,	,	PUNCT
easat-9765	33	11	as	as	SCONJ
easat-9765	33	12	their	their	PRON
easat-9765	33	13	market	market	NOUN
easat-9765	33	14	valuation	valuation	NOUN
easat-9765	33	15	is	be	AUX
easat-9765	33	16	substantially	substantially	ADV
easat-9765	33	17	affected	affect	VERB
easat-9765	33	18	by	by	ADP
easat-9765	33	19	current	current	ADJ
easat-9765	33	20	market	market	NOUN
easat-9765	33	21	conditions	condition	NOUN
easat-9765	34	1	[	[	X
easat-9765	34	2	4	4	NUM
easat-9765	34	3	]	]	PUNCT
easat-9765	34	4	.	.	PUNCT
easat-9765	35	1	https://orcid.org/0000-0002-3806-0282	https://orcid.org/0000-0002-3806-0282	PROPN
easat-9765	35	2	https://orcid.org/0009-0009-5452-5578	https://orcid.org/0009-0009-5452-5578	PROPN
easat-9765	35	3	https://orcid.org/0000-0003-3473-1437	https://orcid.org/0000-0003-3473-1437	VERB
easat-9765	35	4	https://orcid.org/0009-0008-6069-7635	https://orcid.org/0009-0008-6069-7635	PROPN
easat-9765	35	5	https://orcid.org/0000-0002-4006-6026	https://orcid.org/0000-0002-4006-6026	PROPN
easat-9765	35	6	https://orcid.org/0009-0009-0607-3167	https://orcid.org/0009-0009-0607-3167	ADJ
easat-9765	35	7	https://orcid.org/0000-0001-7058-1486	https://orcid.org/0000-0001-7058-1486	PROPN
easat-9765	35	8	https://orcid.org/0009-0004-0526-4950	https://orcid.org/0009-0004-0526-4950	PROPN
easat-9765	35	9	https://orcid.org/0000-0002-1224-0576	https://orcid.org/0000-0002-1224-0576	PROPN
easat-9765	35	10	2	2	NUM
easat-9765	35	11	edelweiss	edelweiss	PROPN
easat-9765	35	12	applied	apply	VERB
easat-9765	35	13	science	science	NOUN
easat-9765	35	14	and	and	CCONJ
easat-9765	35	15	technology	technology	NOUN
easat-9765	35	16	issn	issn	PROPN
easat-9765	35	17	:	:	PUNCT
easat-9765	35	18	2576	2576	NUM
easat-9765	35	19	-	-	SYM
easat-9765	35	20	8484	8484	NUM
easat-9765	35	21	vol	vol	NOUN
easat-9765	35	22	.	.	PROPN
easat-9765	36	1	9	9	NUM
easat-9765	36	2	,	,	PUNCT
easat-9765	36	3	no	no	INTJ
easat-9765	36	4	.	.	NOUN
easat-9765	36	5	9	9	NUM
easat-9765	36	6	:	:	SYM
easat-9765	36	7	1	1	NUM
easat-9765	36	8	-	-	SYM
easat-9765	36	9	15	15	NUM
easat-9765	36	10	,	,	PUNCT
easat-9765	36	11	2025	2025	NUM
easat-9765	36	12	doi	doi	NOUN
easat-9765	36	13	:	:	PUNCT
easat-9765	36	14	10.55214/2576	10.55214/2576	NUM
easat-9765	36	15	-	-	PUNCT
easat-9765	36	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	36	17	©	©	PROPN
easat-9765	36	18	2025	2025	NUM
easat-9765	36	19	by	by	ADP
easat-9765	36	20	the	the	DET
easat-9765	36	21	authors	author	NOUN
easat-9765	36	22	;	;	PUNCT
easat-9765	36	23	licensee	licensee	PROPN
easat-9765	36	24	learning	learn	VERB
easat-9765	36	25	gate	gate	NOUN
easat-9765	36	26	in	in	ADP
easat-9765	36	27	the	the	DET
easat-9765	36	28	insurance	insurance	NOUN
easat-9765	36	29	industry	industry	NOUN
easat-9765	36	30	,	,	PUNCT
easat-9765	36	31	these	these	DET
easat-9765	36	32	risks	risk	NOUN
easat-9765	36	33	frequently	frequently	ADV
easat-9765	36	34	arise	arise	VERB
easat-9765	36	35	from	from	ADP
easat-9765	36	36	underwriting	underwriting	NOUN
easat-9765	36	37	,	,	PUNCT
easat-9765	36	38	pricing	pricing	NOUN
easat-9765	36	39	,	,	PUNCT
easat-9765	36	40	claims	claim	NOUN
easat-9765	36	41	processing	processing	NOUN
easat-9765	36	42	,	,	PUNCT
easat-9765	36	43	and	and	CCONJ
easat-9765	36	44	reinsurance	reinsurance	NOUN
easat-9765	36	45	management	management	NOUN
easat-9765	36	46	operations	operation	NOUN
easat-9765	36	47	[	[	X
easat-9765	36	48	2	2	NUM
easat-9765	36	49	,	,	PUNCT
easat-9765	36	50	5	5	NUM
easat-9765	36	51	]	]	PUNCT
easat-9765	36	52	.	.	PUNCT
easat-9765	37	1	the	the	DET
easat-9765	37	2	interconnectedness	interconnectedness	NOUN
easat-9765	37	3	of	of	ADP
easat-9765	37	4	these	these	DET
easat-9765	37	5	risks	risk	NOUN
easat-9765	37	6	indicates	indicate	VERB
easat-9765	37	7	that	that	SCONJ
easat-9765	37	8	insufficient	insufficient	ADJ
easat-9765	37	9	risk	risk	NOUN
easat-9765	37	10	management	management	NOUN
easat-9765	37	11	techniques	technique	NOUN
easat-9765	37	12	can	can	AUX
easat-9765	37	13	jeopardise	jeopardise	VERB
easat-9765	37	14	an	an	DET
easat-9765	37	15	insurer	insurer	NOUN
easat-9765	37	16	's	's	PART
easat-9765	37	17	capacity	capacity	NOUN
easat-9765	37	18	to	to	PART
easat-9765	37	19	attain	attain	VERB
easat-9765	37	20	and	and	CCONJ
easat-9765	37	21	maintain	maintain	VERB
easat-9765	37	22	profitability	profitability	NOUN
easat-9765	37	23	sisay	sisay	NOUN
easat-9765	38	1	[	[	X
easat-9765	38	2	6	6	NUM
easat-9765	38	3	]	]	PUNCT
easat-9765	38	4	.	.	PUNCT
easat-9765	39	1	ogunsola	ogunsola	PROPN
easat-9765	40	1	[	[	X
easat-9765	40	2	7	7	X
easat-9765	40	3	]	]	PUNCT
easat-9765	40	4	asserts	assert	VERB
easat-9765	40	5	that	that	SCONJ
easat-9765	40	6	financial	financial	ADJ
easat-9765	40	7	risk	risk	NOUN
easat-9765	40	8	is	be	AUX
easat-9765	40	9	a	a	DET
easat-9765	40	10	significant	significant	ADJ
easat-9765	40	11	barrier	barrier	NOUN
easat-9765	40	12	to	to	ADP
easat-9765	40	13	achieving	achieve	VERB
easat-9765	40	14	corporate	corporate	ADJ
easat-9765	40	15	financial	financial	ADJ
easat-9765	40	16	goals	goal	NOUN
easat-9765	40	17	.	.	PUNCT
easat-9765	41	1	notwithstanding	notwithstanding	ADP
easat-9765	41	2	the	the	DET
easat-9765	41	3	regulatory	regulatory	ADJ
easat-9765	41	4	supervision	supervision	NOUN
easat-9765	41	5	of	of	ADP
easat-9765	41	6	the	the	DET
easat-9765	41	7	national	national	PROPN
easat-9765	41	8	insurance	insurance	PROPN
easat-9765	41	9	commission	commission	PROPN
easat-9765	41	10	(	(	PUNCT
easat-9765	41	11	naicom	naicom	PROPN
easat-9765	41	12	)	)	PUNCT
easat-9765	41	13	,	,	PUNCT
easat-9765	41	14	issues	issue	NOUN
easat-9765	41	15	endure	endure	VERB
easat-9765	41	16	,	,	PUNCT
easat-9765	41	17	primarily	primarily	ADV
easat-9765	41	18	due	due	ADP
easat-9765	41	19	to	to	ADP
easat-9765	41	20	deficiencies	deficiency	NOUN
easat-9765	41	21	in	in	ADP
easat-9765	41	22	regulatory	regulatory	ADJ
easat-9765	41	23	enforcement	enforcement	NOUN
easat-9765	41	24	and	and	CCONJ
easat-9765	41	25	inadequate	inadequate	ADJ
easat-9765	41	26	control	control	NOUN
easat-9765	41	27	mechanisms	mechanism	NOUN
easat-9765	41	28	for	for	ADP
easat-9765	41	29	alleviating	alleviate	VERB
easat-9765	41	30	financial	financial	ADJ
easat-9765	41	31	risks	risk	NOUN
easat-9765	41	32	.	.	PUNCT
easat-9765	42	1	profit	profit	NOUN
easat-9765	42	2	and	and	CCONJ
easat-9765	42	3	profitability	profitability	NOUN
easat-9765	42	4	are	be	AUX
easat-9765	42	5	concepts	concept	NOUN
easat-9765	42	6	that	that	PRON
easat-9765	42	7	are	be	AUX
easat-9765	42	8	frequently	frequently	ADV
easat-9765	42	9	used	use	VERB
easat-9765	42	10	interchangeably	interchangeably	ADV
easat-9765	42	11	.	.	PUNCT
easat-9765	43	1	but	but	CCONJ
easat-9765	43	2	there	there	PRON
easat-9765	43	3	is	be	VERB
easat-9765	43	4	a	a	DET
easat-9765	43	5	distinction	distinction	NOUN
easat-9765	43	6	between	between	ADP
easat-9765	43	7	the	the	DET
easat-9765	43	8	two	two	NUM
easat-9765	43	9	.	.	PUNCT
easat-9765	44	1	profitability	profitability	NOUN
easat-9765	44	2	is	be	AUX
easat-9765	44	3	a	a	DET
easat-9765	44	4	relative	relative	ADJ
easat-9765	44	5	idea	idea	NOUN
easat-9765	44	6	,	,	PUNCT
easat-9765	44	7	whereas	whereas	SCONJ
easat-9765	44	8	profit	profit	NOUN
easat-9765	44	9	is	be	AUX
easat-9765	44	10	an	an	DET
easat-9765	44	11	absolute	absolute	ADJ
easat-9765	44	12	phrase	phrase	NOUN
easat-9765	44	13	.	.	PUNCT
easat-9765	45	1	they	they	PRON
easat-9765	45	2	do	do	AUX
easat-9765	45	3	,	,	PUNCT
easat-9765	45	4	however	however	ADV
easat-9765	45	5	,	,	PUNCT
easat-9765	45	6	play	play	VERB
easat-9765	45	7	different	different	ADJ
easat-9765	45	8	roles	role	NOUN
easat-9765	45	9	in	in	ADP
easat-9765	45	10	business	business	NOUN
easat-9765	45	11	and	and	CCONJ
easat-9765	45	12	are	be	AUX
easat-9765	45	13	tightly	tightly	ADV
easat-9765	45	14	related	relate	VERB
easat-9765	45	15	and	and	CCONJ
easat-9765	45	16	dependent	dependent	ADJ
easat-9765	45	17	on	on	ADP
easat-9765	45	18	one	one	NUM
easat-9765	45	19	another	another	DET
easat-9765	45	20	.	.	PUNCT
easat-9765	46	1	profit	profit	NOUN
easat-9765	46	2	is	be	AUX
easat-9765	46	3	the	the	DET
easat-9765	46	4	entire	entire	ADJ
easat-9765	46	5	revenue	revenue	NOUN
easat-9765	46	6	generated	generate	VERB
easat-9765	46	7	by	by	ADP
easat-9765	46	8	the	the	DET
easat-9765	46	9	company	company	NOUN
easat-9765	46	10	over	over	ADP
easat-9765	46	11	a	a	DET
easat-9765	46	12	defined	define	VERB
easat-9765	46	13	period	period	NOUN
easat-9765	46	14	,	,	PUNCT
easat-9765	46	15	whereas	whereas	SCONJ
easat-9765	46	16	profitability	profitability	NOUN
easat-9765	46	17	is	be	AUX
easat-9765	46	18	the	the	DET
easat-9765	46	19	level	level	NOUN
easat-9765	46	20	of	of	ADP
easat-9765	46	21	operational	operational	ADJ
easat-9765	46	22	effectiveness	effectiveness	NOUN
easat-9765	46	23	.	.	PUNCT
easat-9765	47	1	furthermore	furthermore	ADV
easat-9765	47	2	,	,	PUNCT
easat-9765	47	3	the	the	DET
easat-9765	47	4	performance	performance	NOUN
easat-9765	47	5	of	of	ADP
easat-9765	47	6	a	a	DET
easat-9765	47	7	business	business	NOUN
easat-9765	47	8	sector	sector	NOUN
easat-9765	47	9	and	and	CCONJ
easat-9765	47	10	the	the	DET
easat-9765	47	11	economy	economy	NOUN
easat-9765	47	12	as	as	ADP
easat-9765	47	13	a	a	DET
easat-9765	47	14	whole	whole	NOUN
easat-9765	47	15	is	be	AUX
easat-9765	47	16	tied	tie	VERB
easat-9765	47	17	to	to	ADP
easat-9765	47	18	that	that	DET
easat-9765	47	19	sector	sector	NOUN
easat-9765	47	20	's	's	PART
easat-9765	47	21	ability	ability	NOUN
easat-9765	47	22	to	to	PART
easat-9765	47	23	generate	generate	VERB
easat-9765	47	24	profits	profit	NOUN
easat-9765	47	25	[	[	X
easat-9765	47	26	8	8	NUM
easat-9765	47	27	]	]	PUNCT
easat-9765	47	28	.	.	PUNCT
easat-9765	48	1	profit	profit	NOUN
easat-9765	48	2	maximization	maximization	NOUN
easat-9765	48	3	and	and	CCONJ
easat-9765	48	4	enhanced	enhance	VERB
easat-9765	48	5	stakeholder	stakeholder	NOUN
easat-9765	48	6	value	value	NOUN
easat-9765	48	7	creation	creation	NOUN
easat-9765	48	8	are	be	AUX
easat-9765	48	9	the	the	DET
easat-9765	48	10	primary	primary	ADJ
easat-9765	48	11	objectives	objective	NOUN
easat-9765	48	12	of	of	ADP
easat-9765	48	13	any	any	DET
easat-9765	48	14	business	business	NOUN
easat-9765	48	15	gitman	gitman	NOUN
easat-9765	48	16	[	[	X
easat-9765	48	17	9	9	NUM
easat-9765	48	18	]	]	PUNCT
easat-9765	48	19	.	.	PUNCT
easat-9765	49	1	according	accord	VERB
easat-9765	49	2	to	to	ADP
easat-9765	49	3	van	van	PROPN
easat-9765	49	4	gijsel	gijsel	NOUN
easat-9765	49	5	[	[	X
easat-9765	49	6	10	10	NUM
easat-9765	49	7	]	]	X
easat-9765	49	8	chief	chief	ADJ
easat-9765	49	9	executives	executive	NOUN
easat-9765	49	10	and	and	CCONJ
easat-9765	49	11	other	other	ADJ
easat-9765	49	12	top	top	ADJ
easat-9765	49	13	managers	manager	NOUN
easat-9765	49	14	in	in	ADP
easat-9765	49	15	organizations	organization	NOUN
easat-9765	49	16	across	across	ADP
easat-9765	49	17	the	the	DET
easat-9765	49	18	globe	globe	NOUN
easat-9765	49	19	are	be	AUX
easat-9765	49	20	evaluated	evaluate	VERB
easat-9765	49	21	based	base	VERB
easat-9765	49	22	on	on	ADP
easat-9765	49	23	the	the	DET
easat-9765	49	24	profitability	profitability	NOUN
easat-9765	49	25	attained	attain	VERB
easat-9765	49	26	over	over	ADP
easat-9765	49	27	a	a	DET
easat-9765	49	28	short	short	ADJ
easat-9765	49	29	or	or	CCONJ
easat-9765	49	30	long	long	ADJ
easat-9765	49	31	period	period	NOUN
easat-9765	49	32	using	use	VERB
easat-9765	49	33	several	several	ADJ
easat-9765	49	34	profitability	profitability	NOUN
easat-9765	49	35	measures	measure	NOUN
easat-9765	49	36	.	.	PUNCT
easat-9765	50	1	a	a	DET
easat-9765	50	2	company	company	NOUN
easat-9765	50	3	's	's	PART
easat-9765	50	4	ability	ability	NOUN
easat-9765	50	5	to	to	PART
easat-9765	50	6	produce	produce	VERB
easat-9765	50	7	profits	profit	NOUN
easat-9765	50	8	and	and	CCONJ
easat-9765	50	9	make	make	VERB
easat-9765	50	10	strategic	strategic	ADJ
easat-9765	50	11	investments	investment	NOUN
easat-9765	50	12	is	be	AUX
easat-9765	50	13	measured	measure	VERB
easat-9765	50	14	by	by	ADP
easat-9765	50	15	its	its	PRON
easat-9765	50	16	profitability	profitability	NOUN
easat-9765	50	17	,	,	PUNCT
easat-9765	50	18	which	which	PRON
easat-9765	50	19	is	be	AUX
easat-9765	50	20	crucial	crucial	ADJ
easat-9765	50	21	for	for	ADP
easat-9765	50	22	security	security	NOUN
easat-9765	50	23	analysis	analysis	NOUN
easat-9765	50	24	,	,	PUNCT
easat-9765	50	25	shareholders	shareholder	NOUN
easat-9765	50	26	,	,	PUNCT
easat-9765	50	27	and	and	CCONJ
easat-9765	50	28	investors	investor	NOUN
easat-9765	50	29	.	.	PUNCT
easat-9765	51	1	the	the	DET
easat-9765	51	2	leading	lead	VERB
easat-9765	51	3	indicator	indicator	NOUN
easat-9765	51	4	of	of	ADP
easat-9765	51	5	an	an	DET
easat-9765	51	6	enterprise	enterprise	NOUN
easat-9765	51	7	's	's	PART
easat-9765	51	8	overall	overall	ADJ
easat-9765	51	9	performance	performance	NOUN
easat-9765	51	10	is	be	AUX
easat-9765	51	11	profitability	profitability	NOUN
easat-9765	51	12	.	.	PUNCT
easat-9765	52	1	for	for	ADP
easat-9765	52	2	shareholders	shareholder	NOUN
easat-9765	52	3	,	,	PUNCT
easat-9765	52	4	creditors	creditor	NOUN
easat-9765	52	5	,	,	PUNCT
easat-9765	52	6	potential	potential	ADJ
easat-9765	52	7	investors	investor	NOUN
easat-9765	52	8	,	,	PUNCT
easat-9765	52	9	lenders	lender	NOUN
easat-9765	52	10	,	,	PUNCT
easat-9765	52	11	and	and	CCONJ
easat-9765	52	12	the	the	DET
easat-9765	52	13	government	government	NOUN
easat-9765	52	14	alike	alike	ADV
easat-9765	52	15	,	,	PUNCT
easat-9765	52	16	the	the	DET
easat-9765	52	17	measurement	measurement	NOUN
easat-9765	52	18	of	of	ADP
easat-9765	52	19	profitability	profitability	NOUN
easat-9765	52	20	ratios	ratio	NOUN
easat-9765	52	21	is	be	AUX
easat-9765	52	22	crucial	crucial	ADJ
easat-9765	52	23	[	[	X
easat-9765	52	24	1	1	NUM
easat-9765	52	25	]	]	PUNCT
easat-9765	52	26	.	.	PUNCT
easat-9765	53	1	profitability	profitability	NOUN
easat-9765	53	2	increases	increase	NOUN
easat-9765	53	3	are	be	AUX
easat-9765	53	4	often	often	ADV
easat-9765	53	5	high	high	ADJ
easat-9765	53	6	on	on	ADP
easat-9765	53	7	the	the	DET
easat-9765	53	8	list	list	NOUN
easat-9765	53	9	of	of	ADP
easat-9765	53	10	priorities	priority	NOUN
easat-9765	53	11	for	for	ADP
easat-9765	53	12	business	business	NOUN
easat-9765	53	13	owners	owner	NOUN
easat-9765	53	14	,	,	PUNCT
easat-9765	53	15	and	and	CCONJ
easat-9765	53	16	efficient	efficient	ADJ
easat-9765	53	17	financial	financial	ADJ
easat-9765	53	18	management	management	NOUN
easat-9765	53	19	should	should	AUX
easat-9765	53	20	support	support	VERB
easat-9765	53	21	that	that	DET
easat-9765	53	22	objective	objective	NOUN
easat-9765	54	1	[	[	X
easat-9765	54	2	8	8	NUM
easat-9765	54	3	]	]	PUNCT
easat-9765	54	4	.	.	PUNCT
easat-9765	55	1	performance	performance	NOUN
easat-9765	55	2	,	,	PUNCT
easat-9765	55	3	as	as	SCONJ
easat-9765	55	4	defined	define	VERB
easat-9765	55	5	by	by	ADP
easat-9765	55	6	iswatia	iswatia	NOUN
easat-9765	55	7	and	and	CCONJ
easat-9765	55	8	anshoria	anshoria	PROPN
easat-9765	55	9	[	[	X
easat-9765	55	10	11	11	NUM
easat-9765	55	11	]	]	PUNCT
easat-9765	55	12	is	be	AUX
easat-9765	55	13	a	a	DET
easat-9765	55	14	firm	firm	NOUN
easat-9765	55	15	's	's	PART
easat-9765	55	16	capacity	capacity	NOUN
easat-9765	55	17	to	to	PART
easat-9765	55	18	manage	manage	VERB
easat-9765	55	19	and	and	CCONJ
easat-9765	55	20	achieve	achieve	VERB
easat-9765	55	21	control	control	NOUN
easat-9765	55	22	over	over	ADP
easat-9765	55	23	its	its	PRON
easat-9765	55	24	resources	resource	NOUN
easat-9765	55	25	in	in	ADP
easat-9765	55	26	several	several	ADJ
easat-9765	55	27	ways	way	NOUN
easat-9765	55	28	to	to	PART
easat-9765	55	29	create	create	VERB
easat-9765	55	30	competitive	competitive	ADJ
easat-9765	55	31	advantages	advantage	NOUN
easat-9765	55	32	.	.	PUNCT
easat-9765	56	1	however	however	ADV
easat-9765	56	2	,	,	PUNCT
easat-9765	56	3	most	most	ADJ
easat-9765	56	4	organizations	organization	NOUN
easat-9765	56	5	are	be	AUX
easat-9765	56	6	unable	unable	ADJ
easat-9765	56	7	to	to	PART
easat-9765	56	8	achieve	achieve	VERB
easat-9765	56	9	their	their	PRON
easat-9765	56	10	goals	goal	NOUN
easat-9765	56	11	due	due	ADP
easat-9765	56	12	to	to	ADP
easat-9765	56	13	internal	internal	ADJ
easat-9765	56	14	and	and	CCONJ
easat-9765	56	15	external	external	ADJ
easat-9765	56	16	obstacles	obstacle	NOUN
easat-9765	56	17	,	,	PUNCT
easat-9765	56	18	including	include	VERB
easat-9765	56	19	risks	risk	NOUN
easat-9765	56	20	.	.	PUNCT
easat-9765	57	1	life	life	NOUN
easat-9765	57	2	is	be	AUX
easat-9765	57	3	full	full	ADJ
easat-9765	57	4	of	of	ADP
easat-9765	57	5	risks	risk	NOUN
easat-9765	57	6	,	,	PUNCT
easat-9765	57	7	and	and	CCONJ
easat-9765	57	8	as	as	ADP
easat-9765	57	9	a	a	DET
easat-9765	57	10	business	business	NOUN
easat-9765	57	11	owner	owner	NOUN
easat-9765	57	12	,	,	PUNCT
easat-9765	57	13	dealing	deal	VERB
easat-9765	57	14	with	with	ADP
easat-9765	57	15	them	they	PRON
easat-9765	57	16	is	be	AUX
easat-9765	57	17	unavoidable	unavoidable	ADJ
easat-9765	57	18	.	.	PUNCT
easat-9765	58	1	risk	risk	NOUN
easat-9765	58	2	refers	refer	VERB
easat-9765	58	3	to	to	ADP
easat-9765	58	4	the	the	DET
easat-9765	58	5	potential	potential	NOUN
easat-9765	58	6	for	for	ADP
easat-9765	58	7	losses	loss	NOUN
easat-9765	58	8	brought	bring	VERB
easat-9765	58	9	on	on	ADP
easat-9765	58	10	by	by	ADP
easat-9765	58	11	actions	action	NOUN
easat-9765	58	12	like	like	ADP
easat-9765	58	13	price	price	NOUN
easat-9765	58	14	changes	change	NOUN
easat-9765	58	15	in	in	ADP
easat-9765	58	16	the	the	DET
easat-9765	58	17	market	market	NOUN
easat-9765	58	18	and	and	CCONJ
easat-9765	58	19	adjustments	adjustment	NOUN
easat-9765	58	20	to	to	ADP
easat-9765	58	21	the	the	DET
easat-9765	58	22	business	business	NOUN
easat-9765	58	23	environment	environment	NOUN
easat-9765	58	24	.	.	PUNCT
easat-9765	59	1	actions	action	NOUN
easat-9765	59	2	with	with	ADP
easat-9765	59	3	a	a	DET
easat-9765	59	4	low	low	ADJ
easat-9765	59	5	probability	probability	NOUN
easat-9765	59	6	of	of	ADP
easat-9765	59	7	occurring	occurring	NOUN
easat-9765	59	8	but	but	CCONJ
easat-9765	59	9	the	the	DET
easat-9765	59	10	potential	potential	NOUN
easat-9765	59	11	to	to	PART
easat-9765	59	12	cause	cause	VERB
easat-9765	59	13	substantial	substantial	ADJ
easat-9765	59	14	losses	loss	NOUN
easat-9765	59	15	are	be	AUX
easat-9765	59	16	particularly	particularly	ADV
easat-9765	59	17	troublesome	troublesome	ADJ
easat-9765	59	18	since	since	SCONJ
easat-9765	59	19	they	they	PRON
easat-9765	59	20	are	be	AUX
easat-9765	59	21	frequently	frequently	ADV
easat-9765	59	22	unanticipated	unanticipate	VERB
easat-9765	59	23	.	.	PUNCT
easat-9765	60	1	moreover	moreover	ADV
easat-9765	60	2	,	,	PUNCT
easat-9765	60	3	risk	risk	NOUN
easat-9765	60	4	also	also	ADV
easat-9765	60	5	refers	refer	VERB
easat-9765	60	6	to	to	ADP
easat-9765	60	7	the	the	DET
easat-9765	60	8	potential	potential	NOUN
easat-9765	60	9	for	for	ADP
easat-9765	60	10	fluctuations	fluctuation	NOUN
easat-9765	60	11	in	in	ADP
easat-9765	60	12	income	income	NOUN
easat-9765	60	13	.	.	PUNCT
easat-9765	61	1	it	it	PRON
easat-9765	61	2	is	be	AUX
easat-9765	61	3	typically	typically	ADV
easat-9765	61	4	associated	associate	VERB
easat-9765	61	5	with	with	ADP
easat-9765	61	6	the	the	DET
easat-9765	61	7	potential	potential	NOUN
easat-9765	61	8	for	for	SCONJ
easat-9765	61	9	things	thing	NOUN
easat-9765	61	10	to	to	PART
easat-9765	61	11	go	go	VERB
easat-9765	61	12	wrong	wrong	ADJ
easat-9765	61	13	,	,	PUNCT
easat-9765	61	14	for	for	SCONJ
easat-9765	61	15	outcomes	outcome	NOUN
easat-9765	61	16	to	to	PART
easat-9765	61	17	be	be	AUX
easat-9765	61	18	worse	bad	ADJ
easat-9765	61	19	than	than	SCONJ
easat-9765	61	20	anticipated	anticipate	VERB
easat-9765	61	21	,	,	PUNCT
easat-9765	61	22	or	or	CCONJ
easat-9765	61	23	for	for	ADP
easat-9765	61	24	something	something	PRON
easat-9765	61	25	dreadful	dreadful	ADJ
easat-9765	61	26	to	to	PART
easat-9765	61	27	occur	occur	VERB
easat-9765	61	28	.	.	PUNCT
easat-9765	62	1	although	although	SCONJ
easat-9765	62	2	risk	risk	NOUN
easat-9765	62	3	has	have	VERB
easat-9765	62	4	more	more	ADJ
easat-9765	62	5	than	than	ADP
easat-9765	62	6	one	one	NUM
easat-9765	62	7	meaning	meaning	NOUN
easat-9765	62	8	,	,	PUNCT
easat-9765	62	9	it	it	PRON
easat-9765	62	10	exists	exist	VERB
easat-9765	62	11	any	any	DET
easat-9765	62	12	time	time	NOUN
easat-9765	62	13	a	a	DET
easat-9765	62	14	future	future	ADJ
easat-9765	62	15	result	result	NOUN
easat-9765	62	16	or	or	CCONJ
easat-9765	62	17	event	event	NOUN
easat-9765	62	18	can	can	AUX
easat-9765	62	19	not	not	PART
easat-9765	62	20	be	be	AUX
easat-9765	62	21	foreseen	foresee	VERB
easat-9765	62	22	with	with	ADP
easat-9765	62	23	confidence	confidence	NOUN
easat-9765	62	24	,	,	PUNCT
easat-9765	62	25	and	and	CCONJ
easat-9765	62	26	a	a	DET
easat-9765	62	27	wide	wide	ADJ
easat-9765	62	28	range	range	NOUN
easat-9765	62	29	of	of	ADP
easat-9765	62	30	potential	potential	ADJ
easat-9765	62	31	results	result	NOUN
easat-9765	62	32	or	or	CCONJ
easat-9765	62	33	events	event	NOUN
easat-9765	62	34	could	could	AUX
easat-9765	62	35	happen	happen	VERB
easat-9765	62	36	[	[	X
easat-9765	62	37	12	12	NUM
easat-9765	62	38	]	]	PUNCT
easat-9765	62	39	.	.	PUNCT
easat-9765	63	1	moreover	moreover	ADV
easat-9765	63	2	,	,	PUNCT
easat-9765	63	3	global	global	ADJ
easat-9765	63	4	concerns	concern	NOUN
easat-9765	63	5	about	about	ADP
easat-9765	63	6	financial	financial	ADJ
easat-9765	63	7	risk	risk	NOUN
easat-9765	63	8	are	be	AUX
easat-9765	63	9	growing	grow	VERB
easat-9765	63	10	.	.	PUNCT
easat-9765	64	1	the	the	DET
easat-9765	64	2	current	current	ADJ
easat-9765	64	3	business	business	NOUN
easat-9765	64	4	climate	climate	NOUN
easat-9765	64	5	in	in	ADP
easat-9765	64	6	nigeria	nigeria	PROPN
easat-9765	64	7	has	have	AUX
easat-9765	64	8	necessitated	necessitate	VERB
easat-9765	64	9	the	the	DET
easat-9765	64	10	development	development	NOUN
easat-9765	64	11	of	of	ADP
easat-9765	64	12	sophisticated	sophisticated	ADJ
easat-9765	64	13	financial	financial	ADJ
easat-9765	64	14	risk	risk	NOUN
easat-9765	64	15	management	management	NOUN
easat-9765	64	16	frameworks	framework	NOUN
easat-9765	64	17	by	by	ADP
easat-9765	64	18	businesses	business	NOUN
easat-9765	64	19	of	of	ADP
easat-9765	64	20	all	all	DET
easat-9765	64	21	sizes	size	NOUN
easat-9765	64	22	to	to	PART
easat-9765	64	23	ensure	ensure	VERB
easat-9765	64	24	compliance	compliance	NOUN
easat-9765	64	25	,	,	PUNCT
easat-9765	64	26	aid	aid	NOUN
easat-9765	64	27	in	in	ADP
easat-9765	64	28	decision	decision	NOUN
easat-9765	64	29	-	-	PUNCT
easat-9765	64	30	making	making	NOUN
easat-9765	64	31	,	,	PUNCT
easat-9765	64	32	and	and	CCONJ
easat-9765	64	33	boost	boost	VERB
easat-9765	64	34	overall	overall	ADJ
easat-9765	64	35	performance	performance	NOUN
easat-9765	64	36	.	.	PUNCT
easat-9765	65	1	according	accord	VERB
easat-9765	65	2	to	to	ADP
easat-9765	65	3	mudge	mudge	PROPN
easat-9765	65	4	[	[	X
easat-9765	65	5	13	13	NUM
easat-9765	65	6	]	]	PUNCT
easat-9765	65	7	evaluating	evaluate	VERB
easat-9765	65	8	the	the	DET
easat-9765	65	9	benefits	benefit	NOUN
easat-9765	65	10	of	of	ADP
easat-9765	65	11	proposed	propose	VERB
easat-9765	65	12	insurance	insurance	NOUN
easat-9765	65	13	company	company	NOUN
easat-9765	65	14	mergers	merger	NOUN
easat-9765	65	15	requires	require	VERB
easat-9765	65	16	a	a	DET
easat-9765	65	17	uniform	uniform	ADJ
easat-9765	65	18	framework	framework	NOUN
easat-9765	65	19	for	for	ADP
easat-9765	65	20	analyzing	analyze	VERB
easat-9765	65	21	firm	firm	ADJ
easat-9765	65	22	-	-	PUNCT
easat-9765	65	23	wide	wide	ADJ
easat-9765	65	24	risk	risk	NOUN
easat-9765	65	25	and	and	CCONJ
easat-9765	65	26	return	return	VERB
easat-9765	65	27	across	across	ADP
easat-9765	65	28	varied	varied	ADJ
easat-9765	65	29	financial	financial	ADJ
easat-9765	65	30	activities	activity	NOUN
easat-9765	65	31	.	.	PUNCT
easat-9765	66	1	financial	financial	ADJ
easat-9765	66	2	risk	risk	NOUN
easat-9765	66	3	is	be	AUX
easat-9765	66	4	the	the	DET
easat-9765	66	5	inability	inability	NOUN
easat-9765	66	6	of	of	ADP
easat-9765	66	7	the	the	DET
easat-9765	66	8	organization	organization	NOUN
easat-9765	66	9	to	to	PART
easat-9765	66	10	generate	generate	VERB
easat-9765	66	11	enough	enough	ADJ
easat-9765	66	12	liquid	liquid	ADJ
easat-9765	66	13	cash	cash	NOUN
easat-9765	66	14	flows	flow	NOUN
easat-9765	66	15	to	to	PART
easat-9765	66	16	meet	meet	VERB
easat-9765	66	17	both	both	CCONJ
easat-9765	66	18	anticipated	anticipate	VERB
easat-9765	66	19	and	and	CCONJ
easat-9765	66	20	unforeseen	unforeseen	ADJ
easat-9765	66	21	needs	need	NOUN
easat-9765	66	22	for	for	ADP
easat-9765	66	23	liquid	liquid	ADJ
easat-9765	66	24	cash	cash	NOUN
easat-9765	66	25	[	[	X
easat-9765	66	26	14	14	NUM
easat-9765	66	27	]	]	PUNCT
easat-9765	66	28	.	.	PUNCT
easat-9765	67	1	financial	financial	ADJ
easat-9765	67	2	risk	risk	NOUN
easat-9765	67	3	,	,	PUNCT
easat-9765	67	4	according	accord	VERB
easat-9765	67	5	to	to	ADP
easat-9765	67	6	arif	arif	PROPN
easat-9765	67	7	and	and	CCONJ
easat-9765	67	8	showket	showket	VERB
easat-9765	68	1	[	[	X
easat-9765	68	2	15	15	NUM
easat-9765	68	3	]	]	X
easat-9765	68	4	is	be	AUX
easat-9765	68	5	the	the	DET
easat-9765	68	6	possibility	possibility	NOUN
easat-9765	68	7	that	that	SCONJ
easat-9765	68	8	investors	investor	NOUN
easat-9765	68	9	could	could	AUX
easat-9765	68	10	lose	lose	VERB
easat-9765	68	11	money	money	NOUN
easat-9765	68	12	as	as	ADP
easat-9765	68	13	a	a	DET
easat-9765	68	14	result	result	NOUN
easat-9765	68	15	of	of	ADP
easat-9765	68	16	the	the	DET
easat-9765	68	17	company	company	NOUN
easat-9765	68	18	using	use	VERB
easat-9765	68	19	debt	debt	NOUN
easat-9765	68	20	when	when	SCONJ
easat-9765	68	21	its	its	PRON
easat-9765	68	22	cash	cash	NOUN
easat-9765	68	23	flows	flow	NOUN
easat-9765	68	24	are	be	AUX
easat-9765	68	25	insufficient	insufficient	ADJ
easat-9765	68	26	to	to	PART
easat-9765	68	27	cover	cover	VERB
easat-9765	68	28	its	its	PRON
easat-9765	68	29	financial	financial	ADJ
easat-9765	68	30	obligations	obligation	NOUN
easat-9765	68	31	.	.	PUNCT
easat-9765	69	1	according	accord	VERB
easat-9765	69	2	to	to	ADP
easat-9765	69	3	mukino	mukino	PROPN
easat-9765	69	4	[	[	X
easat-9765	69	5	16	16	NUM
easat-9765	69	6	]	]	X
easat-9765	69	7	financial	financial	ADJ
easat-9765	69	8	risk	risk	NOUN
easat-9765	69	9	is	be	AUX
easat-9765	69	10	the	the	DET
easat-9765	69	11	possibility	possibility	NOUN
easat-9765	69	12	that	that	SCONJ
easat-9765	69	13	corporate	corporate	ADJ
easat-9765	69	14	entities	entity	NOUN
easat-9765	69	15	wo	will	AUX
easat-9765	69	16	n't	not	PART
easat-9765	69	17	have	have	AUX
easat-9765	69	18	enough	enough	ADJ
easat-9765	69	19	cash	cash	NOUN
easat-9765	69	20	on	on	ADP
easat-9765	69	21	hand	hand	NOUN
easat-9765	69	22	to	to	PART
easat-9765	69	23	cover	cover	VERB
easat-9765	69	24	their	their	PRON
easat-9765	69	25	debts	debt	NOUN
easat-9765	69	26	.	.	PUNCT
easat-9765	70	1	having	have	VERB
easat-9765	70	2	little	little	ADJ
easat-9765	70	3	cash	cash	NOUN
easat-9765	70	4	on	on	ADP
easat-9765	70	5	hand	hand	NOUN
easat-9765	70	6	makes	make	VERB
easat-9765	70	7	it	it	PRON
easat-9765	70	8	difficult	difficult	ADJ
easat-9765	70	9	for	for	SCONJ
easat-9765	70	10	a	a	DET
easat-9765	70	11	business	business	NOUN
easat-9765	70	12	to	to	PART
easat-9765	70	13	make	make	VERB
easat-9765	70	14	timely	timely	ADJ
easat-9765	70	15	payments	payment	NOUN
easat-9765	70	16	to	to	ADP
easat-9765	70	17	suppliers	supplier	NOUN
easat-9765	70	18	,	,	PUNCT
easat-9765	70	19	banks	bank	NOUN
easat-9765	70	20	,	,	PUNCT
easat-9765	70	21	and	and	CCONJ
easat-9765	70	22	other	other	ADJ
easat-9765	70	23	stakeholders	stakeholder	NOUN
easat-9765	70	24	.	.	PUNCT
easat-9765	71	1	the	the	DET
easat-9765	71	2	additional	additional	ADJ
easat-9765	71	3	variability	variability	NOUN
easat-9765	71	4	of	of	ADP
easat-9765	71	5	net	net	ADJ
easat-9765	71	6	cash	cash	NOUN
easat-9765	71	7	flows	flow	NOUN
easat-9765	71	8	for	for	ADP
easat-9765	71	9	equity	equity	NOUN
easat-9765	71	10	owners	owner	NOUN
easat-9765	71	11	that	that	PRON
easat-9765	71	12	emerges	emerge	VERB
easat-9765	71	13	from	from	ADP
easat-9765	71	14	the	the	DET
easat-9765	71	15	fixed	fix	VERB
easat-9765	71	16	financial	financial	ADJ
easat-9765	71	17	commitments	commitment	NOUN
easat-9765	71	18	connected	connect	VERB
easat-9765	71	19	with	with	ADP
easat-9765	71	20	debt	debt	NOUN
easat-9765	71	21	financing	financing	NOUN
easat-9765	71	22	and	and	CCONJ
easat-9765	71	23	cash	cash	NOUN
easat-9765	71	24	leasing	leasing	NOUN
easat-9765	71	25	can	can	AUX
easat-9765	71	26	also	also	ADV
easat-9765	71	27	be	be	AUX
easat-9765	71	28	used	use	VERB
easat-9765	71	29	to	to	PART
easat-9765	71	30	assess	assess	VERB
easat-9765	71	31	financial	financial	ADJ
easat-9765	71	32	risk	risk	NOUN
easat-9765	71	33	[	[	X
easat-9765	71	34	17	17	NUM
easat-9765	71	35	]	]	PUNCT
easat-9765	71	36	.	.	PUNCT
easat-9765	72	1	credit	credit	NOUN
easat-9765	72	2	risk	risk	NOUN
easat-9765	72	3	(	(	PUNCT
easat-9765	72	4	cr	cr	NOUN
easat-9765	72	5	)	)	PUNCT
easat-9765	72	6	,	,	PUNCT
easat-9765	72	7	liquidity	liquidity	NOUN
easat-9765	72	8	risk	risk	NOUN
easat-9765	72	9	(	(	PUNCT
easat-9765	72	10	lr	lr	NOUN
easat-9765	72	11	)	)	PUNCT
easat-9765	72	12	,	,	PUNCT
easat-9765	72	13	reinsurance	reinsurance	NOUN
easat-9765	72	14	risk	risk	NOUN
easat-9765	72	15	(	(	PUNCT
easat-9765	72	16	rir	rir	NOUN
easat-9765	72	17	)	)	PUNCT
easat-9765	72	18	,	,	PUNCT
easat-9765	72	19	solvency	solvency	NOUN
easat-9765	72	20	risk	risk	NOUN
easat-9765	72	21	(	(	PUNCT
easat-9765	72	22	sr	sr	PROPN
easat-9765	72	23	)	)	PUNCT
easat-9765	72	24	,	,	PUNCT
easat-9765	72	25	technical	technical	ADJ
easat-9765	72	26	provisions	provision	NOUN
easat-9765	72	27	risk	risk	NOUN
easat-9765	72	28	(	(	PUNCT
easat-9765	72	29	tpr	tpr	NOUN
easat-9765	72	30	)	)	PUNCT
easat-9765	72	31	,	,	PUNCT
easat-9765	72	32	and	and	CCONJ
easat-9765	72	33	underwriting	underwriting	NOUN
easat-9765	72	34	risk	risk	NOUN
easat-9765	72	35	(	(	PUNCT
easat-9765	72	36	ur	ur	INTJ
easat-9765	72	37	)	)	PUNCT
easat-9765	72	38	are	be	AUX
easat-9765	72	39	among	among	ADP
easat-9765	72	40	the	the	DET
easat-9765	72	41	crucial	crucial	ADJ
easat-9765	72	42	financial	financial	ADJ
easat-9765	72	43	risks	risk	NOUN
easat-9765	72	44	that	that	PRON
easat-9765	72	45	primarily	primarily	ADV
easat-9765	72	46	impede	impede	VERB
easat-9765	72	47	the	the	DET
easat-9765	72	48	profitability	profitability	NOUN
easat-9765	72	49	of	of	ADP
easat-9765	72	50	most	most	ADJ
easat-9765	72	51	insurance	insurance	NOUN
easat-9765	72	52	companies	company	NOUN
easat-9765	72	53	[	[	X
easat-9765	72	54	6	6	NUM
easat-9765	72	55	,	,	PUNCT
easat-9765	72	56	15	15	NUM
easat-9765	72	57	,	,	PUNCT
easat-9765	72	58	16	16	NUM
easat-9765	72	59	]	]	PUNCT
easat-9765	72	60	.	.	PUNCT
easat-9765	73	1	3	3	NUM
easat-9765	73	2	edelweiss	edelweiss	PROPN
easat-9765	73	3	applied	apply	VERB
easat-9765	73	4	science	science	NOUN
easat-9765	73	5	and	and	CCONJ
easat-9765	73	6	technology	technology	NOUN
easat-9765	73	7	issn	issn	PROPN
easat-9765	73	8	:	:	PUNCT
easat-9765	73	9	2576	2576	NUM
easat-9765	73	10	-	-	SYM
easat-9765	73	11	8484	8484	NUM
easat-9765	73	12	vol	vol	NOUN
easat-9765	73	13	.	.	PROPN
easat-9765	74	1	9	9	NUM
easat-9765	74	2	,	,	PUNCT
easat-9765	74	3	no	no	INTJ
easat-9765	74	4	.	.	NOUN
easat-9765	74	5	9	9	NUM
easat-9765	74	6	:	:	SYM
easat-9765	74	7	1	1	NUM
easat-9765	74	8	-	-	SYM
easat-9765	74	9	15	15	NUM
easat-9765	74	10	,	,	PUNCT
easat-9765	74	11	2025	2025	NUM
easat-9765	74	12	doi	doi	NOUN
easat-9765	74	13	:	:	PUNCT
easat-9765	74	14	10.55214/2576	10.55214/2576	NUM
easat-9765	74	15	-	-	PUNCT
easat-9765	74	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	74	17	©	©	PROPN
easat-9765	74	18	2025	2025	NUM
easat-9765	74	19	by	by	ADP
easat-9765	74	20	the	the	DET
easat-9765	74	21	authors	author	NOUN
easat-9765	74	22	;	;	PUNCT
easat-9765	74	23	licensee	licensee	PROPN
easat-9765	74	24	learning	learning	NOUN
easat-9765	74	25	gate	gate	NOUN
easat-9765	74	26	when	when	SCONJ
easat-9765	74	27	businesses	business	NOUN
easat-9765	74	28	operate	operate	VERB
easat-9765	74	29	,	,	PUNCT
easat-9765	74	30	they	they	PRON
easat-9765	74	31	expose	expose	VERB
easat-9765	74	32	themselves	themselves	PRON
easat-9765	74	33	to	to	ADP
easat-9765	74	34	a	a	DET
easat-9765	74	35	variety	variety	NOUN
easat-9765	74	36	of	of	ADP
easat-9765	74	37	hazards	hazard	NOUN
easat-9765	74	38	,	,	PUNCT
easat-9765	74	39	the	the	DET
easat-9765	74	40	most	most	ADV
easat-9765	74	41	prominent	prominent	ADJ
easat-9765	74	42	of	of	ADP
easat-9765	74	43	which	which	PRON
easat-9765	74	44	is	be	AUX
easat-9765	74	45	financial	financial	ADJ
easat-9765	74	46	uncertainty	uncertainty	NOUN
easat-9765	74	47	.	.	PUNCT
easat-9765	75	1	these	these	DET
easat-9765	75	2	businesses	business	NOUN
easat-9765	75	3	face	face	VERB
easat-9765	75	4	an	an	DET
easat-9765	75	5	array	array	NOUN
easat-9765	75	6	of	of	ADP
easat-9765	75	7	threats	threat	NOUN
easat-9765	75	8	that	that	PRON
easat-9765	75	9	threaten	threaten	VERB
easat-9765	75	10	their	their	PRON
easat-9765	75	11	bottom	bottom	ADJ
easat-9765	75	12	lines	line	NOUN
easat-9765	75	13	everywhere	everywhere	ADV
easat-9765	75	14	in	in	ADP
easat-9765	75	15	the	the	DET
easat-9765	75	16	world	world	NOUN
easat-9765	75	17	;	;	PUNCT
easat-9765	75	18	these	these	DET
easat-9765	75	19	dangers	danger	NOUN
easat-9765	75	20	end	end	VERB
easat-9765	75	21	up	up	ADP
easat-9765	75	22	being	be	AUX
easat-9765	75	23	a	a	DET
easat-9765	75	24	bigger	big	ADJ
easat-9765	75	25	hindrance	hindrance	NOUN
easat-9765	75	26	to	to	ADP
easat-9765	75	27	the	the	DET
easat-9765	75	28	company	company	NOUN
easat-9765	75	29	's	's	PART
easat-9765	75	30	capacity	capacity	NOUN
easat-9765	75	31	to	to	PART
easat-9765	75	32	expand	expand	VERB
easat-9765	75	33	its	its	PRON
easat-9765	75	34	operations	operation	NOUN
easat-9765	75	35	and	and	CCONJ
easat-9765	75	36	increase	increase	VERB
easat-9765	75	37	its	its	PRON
easat-9765	75	38	assets	asset	NOUN
easat-9765	75	39	and	and	CCONJ
easat-9765	75	40	profits	profit	NOUN
easat-9765	75	41	.	.	PUNCT
easat-9765	76	1	as	as	ADP
easat-9765	76	2	a	a	DET
easat-9765	76	3	result	result	NOUN
easat-9765	76	4	,	,	PUNCT
easat-9765	76	5	a	a	DET
easat-9765	76	6	more	more	ADV
easat-9765	76	7	effective	effective	ADJ
easat-9765	76	8	approach	approach	NOUN
easat-9765	76	9	is	be	AUX
easat-9765	76	10	required	require	VERB
easat-9765	76	11	to	to	PART
easat-9765	76	12	understand	understand	VERB
easat-9765	76	13	these	these	DET
easat-9765	76	14	risks	risk	NOUN
easat-9765	76	15	and	and	CCONJ
easat-9765	76	16	create	create	VERB
easat-9765	76	17	an	an	DET
easat-9765	76	18	active	active	ADJ
easat-9765	76	19	structure	structure	NOUN
easat-9765	76	20	or	or	CCONJ
easat-9765	76	21	framework	framework	NOUN
easat-9765	76	22	to	to	PART
easat-9765	76	23	deal	deal	VERB
easat-9765	76	24	with	with	ADP
easat-9765	76	25	them	they	PRON
easat-9765	77	1	[	[	X
easat-9765	77	2	15	15	NUM
easat-9765	77	3	]	]	PUNCT
easat-9765	77	4	.	.	PUNCT
easat-9765	78	1	the	the	DET
easat-9765	78	2	risk	risk	NOUN
easat-9765	78	3	management	management	NOUN
easat-9765	78	4	committee	committee	NOUN
easat-9765	78	5	(	(	PUNCT
easat-9765	78	6	rmc	rmc	PROPN
easat-9765	78	7	)	)	PUNCT
easat-9765	78	8	is	be	AUX
easat-9765	78	9	charged	charge	VERB
easat-9765	78	10	with	with	ADP
easat-9765	78	11	advising	advise	VERB
easat-9765	78	12	the	the	DET
easat-9765	78	13	board	board	NOUN
easat-9765	78	14	on	on	ADP
easat-9765	78	15	the	the	DET
easat-9765	78	16	development	development	NOUN
easat-9765	78	17	of	of	ADP
easat-9765	78	18	a	a	DET
easat-9765	78	19	framework	framework	NOUN
easat-9765	78	20	for	for	ADP
easat-9765	78	21	identifying	identify	VERB
easat-9765	78	22	and	and	CCONJ
easat-9765	78	23	responding	respond	VERB
easat-9765	78	24	to	to	ADP
easat-9765	78	25	potential	potential	ADJ
easat-9765	78	26	threats	threat	NOUN
easat-9765	78	27	as	as	ADV
easat-9765	78	28	soon	soon	ADV
easat-9765	78	29	as	as	SCONJ
easat-9765	78	30	they	they	PRON
easat-9765	78	31	emerge	emerge	VERB
easat-9765	78	32	.	.	PUNCT
easat-9765	79	1	the	the	DET
easat-9765	79	2	rmc	rmc	PROPN
easat-9765	79	3	can	can	AUX
easat-9765	79	4	moderate	moderate	VERB
easat-9765	79	5	the	the	DET
easat-9765	79	6	relationship	relationship	NOUN
easat-9765	79	7	between	between	ADP
easat-9765	79	8	financial	financial	ADJ
easat-9765	79	9	risk	risk	NOUN
easat-9765	79	10	and	and	CCONJ
easat-9765	79	11	profitability	profitability	NOUN
easat-9765	79	12	because	because	SCONJ
easat-9765	79	13	the	the	PRON
easat-9765	79	14	more	more	ADJ
easat-9765	79	15	the	the	DET
easat-9765	79	16	organization	organization	NOUN
easat-9765	79	17	's	's	PART
easat-9765	79	18	risk	risk	NOUN
easat-9765	79	19	is	be	AUX
easat-9765	79	20	managed	manage	VERB
easat-9765	79	21	,	,	PUNCT
easat-9765	79	22	the	the	PRON
easat-9765	79	23	more	more	ADV
easat-9765	79	24	the	the	DET
easat-9765	79	25	organization	organization	NOUN
easat-9765	79	26	will	will	AUX
easat-9765	79	27	improve	improve	VERB
easat-9765	79	28	its	its	PRON
easat-9765	79	29	profitability	profitability	NOUN
easat-9765	79	30	.	.	PUNCT
easat-9765	80	1	having	have	VERB
easat-9765	80	2	a	a	DET
easat-9765	80	3	solid	solid	ADJ
easat-9765	80	4	enterprise	enterprise	NOUN
easat-9765	80	5	risk	risk	NOUN
easat-9765	80	6	management	management	NOUN
easat-9765	80	7	framework	framework	NOUN
easat-9765	80	8	in	in	ADP
easat-9765	80	9	place	place	NOUN
easat-9765	80	10	to	to	PART
easat-9765	80	11	deal	deal	VERB
easat-9765	80	12	with	with	ADP
easat-9765	80	13	risk	risk	NOUN
easat-9765	80	14	is	be	AUX
easat-9765	80	15	one	one	NUM
easat-9765	80	16	of	of	ADP
easat-9765	80	17	the	the	DET
easat-9765	80	18	most	most	ADV
easat-9765	80	19	pressing	pressing	ADJ
easat-9765	80	20	issues	issue	NOUN
easat-9765	80	21	facing	face	VERB
easat-9765	80	22	modern	modern	ADJ
easat-9765	80	23	company	company	NOUN
easat-9765	80	24	management	management	NOUN
easat-9765	80	25	[	[	X
easat-9765	80	26	18	18	NUM
easat-9765	80	27	]	]	PUNCT
easat-9765	80	28	.	.	PUNCT
easat-9765	81	1	the	the	DET
easat-9765	81	2	majority	majority	NOUN
easat-9765	81	3	of	of	ADP
easat-9765	81	4	the	the	DET
easat-9765	81	5	research	research	NOUN
easat-9765	81	6	conducted	conduct	VERB
easat-9765	81	7	in	in	ADP
easat-9765	81	8	nigeria	nigeria	PROPN
easat-9765	81	9	,	,	PUNCT
easat-9765	81	10	such	such	ADJ
easat-9765	81	11	as	as	ADP
easat-9765	81	12	apochi	apochi	ADJ
easat-9765	81	13	,	,	PUNCT
easat-9765	81	14	et	et	PROPN
easat-9765	81	15	al	al	PROPN
easat-9765	81	16	.	.	PUNCT
easat-9765	82	1	[	[	X
easat-9765	82	2	19	19	NUM
easat-9765	82	3	]	]	PUNCT
easat-9765	82	4	;	;	PUNCT
easat-9765	82	5	ugah	ugah	PROPN
easat-9765	83	1	[	[	X
easat-9765	83	2	20	20	NUM
easat-9765	83	3	]	]	X
easat-9765	83	4	;	;	PUNCT
easat-9765	83	5	achimugu	achimugu	X
easat-9765	83	6	,	,	PUNCT
easat-9765	83	7	et	et	PROPN
easat-9765	83	8	al	al	PROPN
easat-9765	83	9	.	.	PUNCT
easat-9765	84	1	[	[	X
easat-9765	84	2	21	21	NUM
easat-9765	84	3	]	]	X
easat-9765	84	4	;	;	PUNCT
easat-9765	84	5	olufemi	olufemi	ADJ
easat-9765	84	6	and	and	CCONJ
easat-9765	84	7	sunmisola	sunmisola	ADJ
easat-9765	85	1	[	[	X
easat-9765	85	2	22	22	NUM
easat-9765	85	3	]	]	PUNCT
easat-9765	85	4	and	and	CCONJ
easat-9765	85	5	oluwaleye	oluwaleye	NOUN
easat-9765	85	6	,	,	PUNCT
easat-9765	85	7	et	et	PROPN
easat-9765	85	8	al	al	PROPN
easat-9765	85	9	.	.	PUNCT
easat-9765	86	1	[	[	X
easat-9765	86	2	23	23	NUM
easat-9765	86	3	]	]	PUNCT
easat-9765	86	4	focused	focus	VERB
easat-9765	86	5	on	on	ADP
easat-9765	86	6	the	the	DET
easat-9765	86	7	banking	banking	NOUN
easat-9765	86	8	industry	industry	NOUN
easat-9765	86	9	.	.	PUNCT
easat-9765	87	1	they	they	PRON
easat-9765	87	2	all	all	PRON
easat-9765	87	3	looked	look	VERB
easat-9765	87	4	at	at	ADP
easat-9765	87	5	the	the	DET
easat-9765	87	6	financial	financial	ADJ
easat-9765	87	7	risk	risk	NOUN
easat-9765	87	8	and	and	CCONJ
easat-9765	87	9	profitability	profitability	NOUN
easat-9765	87	10	of	of	ADP
easat-9765	87	11	nigerian	nigerian	ADJ
easat-9765	87	12	banks	bank	NOUN
easat-9765	87	13	.	.	PUNCT
easat-9765	88	1	still	still	ADV
easat-9765	88	2	,	,	PUNCT
easat-9765	88	3	none	none	NOUN
easat-9765	88	4	of	of	ADP
easat-9765	88	5	them	they	PRON
easat-9765	88	6	employed	employ	VERB
easat-9765	88	7	the	the	DET
easat-9765	88	8	risk	risk	NOUN
easat-9765	88	9	management	management	NOUN
easat-9765	88	10	committee	committee	NOUN
easat-9765	88	11	score	score	NOUN
easat-9765	88	12	's	's	PART
easat-9765	88	13	moderation	moderation	NOUN
easat-9765	88	14	impact	impact	NOUN
easat-9765	88	15	,	,	PUNCT
easat-9765	88	16	even	even	ADV
easat-9765	88	17	though	though	SCONJ
easat-9765	88	18	mohammed	mohammed	PROPN
easat-9765	88	19	,	,	PUNCT
easat-9765	88	20	et	et	PROPN
easat-9765	88	21	al	al	PROPN
easat-9765	88	22	.	.	PUNCT
easat-9765	89	1	[	[	X
easat-9765	89	2	24	24	NUM
easat-9765	89	3	]	]	PUNCT
easat-9765	89	4	included	include	VERB
easat-9765	89	5	the	the	DET
easat-9765	89	6	risk	risk	NOUN
easat-9765	89	7	management	management	NOUN
easat-9765	89	8	committee	committee	NOUN
easat-9765	89	9	as	as	ADP
easat-9765	89	10	a	a	DET
easat-9765	89	11	moderator	moderator	NOUN
easat-9765	89	12	,	,	PUNCT
easat-9765	89	13	but	but	CCONJ
easat-9765	89	14	proxies	proxy	NOUN
easat-9765	89	15	for	for	ADP
easat-9765	89	16	their	their	PRON
easat-9765	89	17	independent	independent	ADJ
easat-9765	89	18	variable	variable	NOUN
easat-9765	89	19	differ	differ	VERB
easat-9765	89	20	from	from	ADP
easat-9765	89	21	the	the	DET
easat-9765	89	22	current	current	ADJ
easat-9765	89	23	study	study	NOUN
easat-9765	89	24	as	as	ADV
easat-9765	89	25	well	well	ADV
easat-9765	89	26	as	as	ADP
easat-9765	89	27	the	the	DET
easat-9765	89	28	domain	domain	NOUN
easat-9765	89	29	of	of	ADP
easat-9765	89	30	the	the	DET
easat-9765	89	31	study	study	NOUN
easat-9765	89	32	.	.	PUNCT
easat-9765	90	1	furthermore	furthermore	ADV
easat-9765	90	2	,	,	PUNCT
easat-9765	90	3	based	base	VERB
easat-9765	90	4	on	on	ADP
easat-9765	90	5	the	the	DET
easat-9765	90	6	existing	exist	VERB
easat-9765	90	7	literature	literature	NOUN
easat-9765	90	8	,	,	PUNCT
easat-9765	90	9	such	such	ADJ
easat-9765	90	10	as	as	ADP
easat-9765	90	11	kakanda	kakanda	NOUN
easat-9765	90	12	,	,	PUNCT
easat-9765	90	13	et	et	PROPN
easat-9765	90	14	al	al	PROPN
easat-9765	90	15	.	.	PUNCT
easat-9765	91	1	[	[	X
easat-9765	91	2	25	25	NUM
easat-9765	91	3	]	]	X
easat-9765	91	4	;	;	PUNCT
easat-9765	91	5	jimoh	jimoh	ADJ
easat-9765	91	6	and	and	CCONJ
easat-9765	91	7	attah	attah	PROPN
easat-9765	92	1	[	[	X
easat-9765	92	2	26	26	NUM
easat-9765	92	3	]	]	X
easat-9765	92	4	;	;	PUNCT
easat-9765	92	5	abubakar	abubakar	PROPN
easat-9765	92	6	,	,	PUNCT
easat-9765	92	7	et	et	PROPN
easat-9765	92	8	al	al	PROPN
easat-9765	92	9	.	.	PUNCT
easat-9765	93	1	[	[	X
easat-9765	93	2	27	27	NUM
easat-9765	93	3	]	]	PUNCT
easat-9765	93	4	;	;	PUNCT
easat-9765	93	5	dabo	dabo	PROPN
easat-9765	93	6	,	,	PUNCT
easat-9765	93	7	et	et	PROPN
easat-9765	93	8	al	al	PROPN
easat-9765	93	9	.	.	PUNCT
easat-9765	94	1	[	[	X
easat-9765	94	2	28	28	NUM
easat-9765	94	3	]	]	X
easat-9765	94	4	;	;	PUNCT
easat-9765	94	5	fali	fali	PROPN
easat-9765	94	6	,	,	PUNCT
easat-9765	94	7	et	et	PROPN
easat-9765	94	8	al	al	PROPN
easat-9765	94	9	.	.	PUNCT
easat-9765	95	1	[	[	X
easat-9765	95	2	29	29	NUM
easat-9765	95	3	]	]	X
easat-9765	95	4	;	;	PUNCT
easat-9765	95	5	fali	fali	PROPN
easat-9765	95	6	,	,	PUNCT
easat-9765	95	7	et	et	PROPN
easat-9765	95	8	al	al	PROPN
easat-9765	95	9	.	.	PUNCT
easat-9765	96	1	[	[	X
easat-9765	96	2	30	30	NUM
easat-9765	96	3	]	]	PUNCT
easat-9765	96	4	;	;	PUNCT
easat-9765	96	5	fali	fali	PROPN
easat-9765	96	6	,	,	PUNCT
easat-9765	96	7	et	et	PROPN
easat-9765	96	8	al	al	PROPN
easat-9765	96	9	.	.	PUNCT
easat-9765	97	1	[	[	X
easat-9765	97	2	31	31	NUM
easat-9765	97	3	]	]	PUNCT
easat-9765	97	4	and	and	CCONJ
easat-9765	97	5	jugu	jugu	PROPN
easat-9765	97	6	,	,	PUNCT
easat-9765	97	7	et	et	PROPN
easat-9765	97	8	al	al	PROPN
easat-9765	97	9	.	.	PUNCT
easat-9765	98	1	[	[	X
easat-9765	98	2	32	32	NUM
easat-9765	98	3	]	]	PUNCT
easat-9765	98	4	a	a	DET
easat-9765	98	5	lot	lot	NOUN
easat-9765	98	6	of	of	ADP
easat-9765	98	7	controversies	controversy	NOUN
easat-9765	98	8	exist	exist	VERB
easat-9765	98	9	.	.	PUNCT
easat-9765	99	1	the	the	DET
easat-9765	99	2	position	position	NOUN
easat-9765	99	3	of	of	ADP
easat-9765	99	4	the	the	DET
easat-9765	99	5	literature	literature	NOUN
easat-9765	99	6	on	on	ADP
easat-9765	99	7	financial	financial	ADJ
easat-9765	99	8	risk	risk	NOUN
easat-9765	99	9	,	,	PUNCT
easat-9765	99	10	risk	risk	NOUN
easat-9765	99	11	management	management	NOUN
easat-9765	99	12	committees	committee	NOUN
easat-9765	99	13	,	,	PUNCT
easat-9765	99	14	and	and	CCONJ
easat-9765	99	15	profitability	profitability	NOUN
easat-9765	99	16	is	be	AUX
easat-9765	99	17	inconclusive	inconclusive	ADJ
easat-9765	99	18	.	.	PUNCT
easat-9765	100	1	although	although	SCONJ
easat-9765	100	2	extensive	extensive	ADJ
easat-9765	100	3	research	research	NOUN
easat-9765	100	4	has	have	AUX
easat-9765	100	5	been	be	AUX
easat-9765	100	6	conducted	conduct	VERB
easat-9765	100	7	on	on	ADP
easat-9765	100	8	financial	financial	ADJ
easat-9765	100	9	risk	risk	NOUN
easat-9765	100	10	and	and	CCONJ
easat-9765	100	11	profitability	profitability	NOUN
easat-9765	100	12	,	,	PUNCT
easat-9765	100	13	a	a	DET
easat-9765	100	14	notable	notable	ADJ
easat-9765	100	15	gap	gap	NOUN
easat-9765	100	16	remains	remain	VERB
easat-9765	100	17	in	in	ADP
easat-9765	100	18	nigeria	nigeria	PROPN
easat-9765	100	19	,	,	PUNCT
easat-9765	100	20	where	where	SCONJ
easat-9765	100	21	little	little	ADJ
easat-9765	100	22	research	research	NOUN
easat-9765	100	23	has	have	AUX
easat-9765	100	24	been	be	AUX
easat-9765	100	25	conducted	conduct	VERB
easat-9765	100	26	on	on	ADP
easat-9765	100	27	listed	list	VERB
easat-9765	100	28	insurance	insurance	NOUN
easat-9765	100	29	firms	firm	NOUN
easat-9765	100	30	.	.	PUNCT
easat-9765	101	1	divergent	divergent	ADJ
easat-9765	101	2	perspectives	perspective	NOUN
easat-9765	101	3	may	may	AUX
easat-9765	101	4	be	be	AUX
easat-9765	101	5	due	due	ADJ
easat-9765	101	6	to	to	ADP
easat-9765	101	7	the	the	DET
easat-9765	101	8	varied	varied	ADJ
easat-9765	101	9	industries	industry	NOUN
easat-9765	101	10	,	,	PUNCT
easat-9765	101	11	times	time	NOUN
easat-9765	101	12	,	,	PUNCT
easat-9765	101	13	methodologies	methodology	NOUN
easat-9765	101	14	,	,	PUNCT
easat-9765	101	15	and	and	CCONJ
easat-9765	101	16	variables	variable	NOUN
easat-9765	101	17	employed	employ	VERB
easat-9765	101	18	in	in	ADP
easat-9765	101	19	the	the	DET
easat-9765	101	20	studies	study	NOUN
easat-9765	101	21	,	,	PUNCT
easat-9765	101	22	as	as	ADV
easat-9765	101	23	well	well	ADV
easat-9765	101	24	as	as	ADP
easat-9765	101	25	the	the	DET
easat-9765	101	26	makeup	makeup	NOUN
easat-9765	101	27	of	of	ADP
easat-9765	101	28	the	the	DET
easat-9765	101	29	economies	economy	NOUN
easat-9765	101	30	of	of	ADP
easat-9765	101	31	the	the	DET
easat-9765	101	32	countries	country	NOUN
easat-9765	101	33	where	where	SCONJ
easat-9765	101	34	the	the	DET
easat-9765	101	35	studies	study	NOUN
easat-9765	101	36	were	be	AUX
easat-9765	101	37	done	do	VERB
easat-9765	101	38	.	.	PUNCT
easat-9765	102	1	although	although	SCONJ
easat-9765	102	2	numerous	numerous	ADJ
easat-9765	102	3	studies	study	NOUN
easat-9765	102	4	on	on	ADP
easat-9765	102	5	the	the	DET
easat-9765	102	6	relationship	relationship	NOUN
easat-9765	102	7	between	between	ADP
easat-9765	102	8	financial	financial	ADJ
easat-9765	102	9	risk	risk	NOUN
easat-9765	102	10	and	and	CCONJ
easat-9765	102	11	profitability	profitability	NOUN
easat-9765	102	12	exist	exist	NOUN
easat-9765	102	13	(	(	PUNCT
easat-9765	102	14	such	such	ADJ
easat-9765	102	15	as	as	ADP
easat-9765	102	16	[	[	X
easat-9765	102	17	6	6	NUM
easat-9765	102	18	,	,	PUNCT
easat-9765	102	19	15	15	NUM
easat-9765	102	20	,	,	PUNCT
easat-9765	102	21	16	16	NUM
easat-9765	102	22	,	,	PUNCT
easat-9765	102	23	33	33	NUM
easat-9765	102	24	]	]	PUNCT
easat-9765	102	25	)	)	PUNCT
easat-9765	102	26	,	,	PUNCT
easat-9765	102	27	only	only	ADV
easat-9765	102	28	a	a	DET
easat-9765	102	29	few	few	ADJ
easat-9765	102	30	of	of	ADP
easat-9765	102	31	the	the	DET
easat-9765	102	32	studies	study	NOUN
easat-9765	102	33	investigated	investigate	VERB
easat-9765	102	34	whether	whether	SCONJ
easat-9765	102	35	rmc	rmc	PROPN
easat-9765	102	36	moderates	moderate	VERB
easat-9765	102	37	the	the	DET
easat-9765	102	38	association	association	NOUN
easat-9765	102	39	between	between	ADP
easat-9765	102	40	financial	financial	ADJ
easat-9765	102	41	risk	risk	NOUN
easat-9765	102	42	and	and	CCONJ
easat-9765	102	43	profitability	profitability	NOUN
easat-9765	102	44	,	,	PUNCT
easat-9765	102	45	particularly	particularly	ADV
easat-9765	102	46	in	in	ADP
easat-9765	102	47	nigeria	nigeria	PRON
easat-9765	102	48	.	.	PUNCT
easat-9765	103	1	consequently	consequently	ADV
easat-9765	103	2	,	,	PUNCT
easat-9765	103	3	this	this	DET
easat-9765	103	4	present	present	ADJ
easat-9765	103	5	study	study	NOUN
easat-9765	103	6	investigates	investigate	VERB
easat-9765	103	7	whether	whether	SCONJ
easat-9765	103	8	rmc	rmc	PROPN
easat-9765	103	9	has	have	VERB
easat-9765	103	10	a	a	DET
easat-9765	103	11	moderating	moderate	VERB
easat-9765	103	12	influence	influence	NOUN
easat-9765	103	13	on	on	ADP
easat-9765	103	14	the	the	DET
easat-9765	103	15	relationship	relationship	NOUN
easat-9765	103	16	between	between	ADP
easat-9765	103	17	financial	financial	ADJ
easat-9765	103	18	risk	risk	NOUN
easat-9765	103	19	and	and	CCONJ
easat-9765	103	20	profitability	profitability	NOUN
easat-9765	103	21	of	of	ADP
easat-9765	103	22	listed	list	VERB
easat-9765	103	23	insurance	insurance	NOUN
easat-9765	103	24	companies	company	NOUN
easat-9765	103	25	in	in	ADP
easat-9765	103	26	nigeria	nigeria	PROPN
easat-9765	103	27	.	.	PUNCT
easat-9765	104	1	in	in	ADP
easat-9765	104	2	line	line	NOUN
easat-9765	104	3	with	with	ADP
easat-9765	104	4	the	the	DET
easat-9765	104	5	objectives	objective	NOUN
easat-9765	104	6	of	of	ADP
easat-9765	104	7	the	the	DET
easat-9765	104	8	study	study	NOUN
easat-9765	104	9	,	,	PUNCT
easat-9765	104	10	the	the	DET
easat-9765	104	11	following	follow	VERB
easat-9765	104	12	hypotheses	hypothesis	NOUN
easat-9765	104	13	formulated	formulate	VERB
easat-9765	104	14	in	in	ADP
easat-9765	104	15	the	the	DET
easat-9765	104	16	null	null	ADJ
easat-9765	104	17	form	form	NOUN
easat-9765	104	18	were	be	AUX
easat-9765	104	19	tested	test	VERB
easat-9765	104	20	:	:	PUNCT
easat-9765	104	21	h01	h01	NOUN
easat-9765	104	22	:	:	PUNCT
easat-9765	104	23	credit	credit	NOUN
easat-9765	104	24	risk	risk	NOUN
easat-9765	104	25	has	have	VERB
easat-9765	104	26	no	no	DET
easat-9765	104	27	significant	significant	ADJ
easat-9765	104	28	effect	effect	NOUN
easat-9765	104	29	on	on	ADP
easat-9765	104	30	the	the	DET
easat-9765	104	31	profitability	profitability	NOUN
easat-9765	104	32	of	of	ADP
easat-9765	104	33	listed	list	VERB
easat-9765	104	34	insurance	insurance	NOUN
easat-9765	104	35	companies	company	NOUN
easat-9765	104	36	in	in	ADP
easat-9765	104	37	nigeria	nigeria	PROPN
easat-9765	104	38	.	.	PUNCT
easat-9765	105	1	h02	h02	PROPN
easat-9765	105	2	:	:	PUNCT
easat-9765	105	3	liquidity	liquidity	NOUN
easat-9765	105	4	risk	risk	NOUN
easat-9765	105	5	has	have	VERB
easat-9765	105	6	no	no	DET
easat-9765	105	7	significant	significant	ADJ
easat-9765	105	8	effect	effect	NOUN
easat-9765	105	9	on	on	ADP
easat-9765	105	10	the	the	DET
easat-9765	105	11	profitability	profitability	NOUN
easat-9765	105	12	of	of	ADP
easat-9765	105	13	listed	list	VERB
easat-9765	105	14	insurance	insurance	NOUN
easat-9765	105	15	companies	company	NOUN
easat-9765	105	16	in	in	ADP
easat-9765	105	17	nigeria	nigeria	PROPN
easat-9765	105	18	.	.	PUNCT
easat-9765	106	1	h03	h03	NOUN
easat-9765	106	2	:	:	PUNCT
easat-9765	106	3	re	re	NOUN
easat-9765	106	4	-	-	NOUN
easat-9765	106	5	insurance	insurance	ADJ
easat-9765	106	6	risk	risk	NOUN
easat-9765	106	7	has	have	VERB
easat-9765	106	8	no	no	DET
easat-9765	106	9	significant	significant	ADJ
easat-9765	106	10	influence	influence	NOUN
easat-9765	106	11	on	on	ADP
easat-9765	106	12	the	the	DET
easat-9765	106	13	profitability	profitability	NOUN
easat-9765	106	14	of	of	ADP
easat-9765	106	15	listed	list	VERB
easat-9765	106	16	insurance	insurance	NOUN
easat-9765	106	17	companies	company	NOUN
easat-9765	106	18	in	in	ADP
easat-9765	106	19	nigeria	nigeria	PROPN
easat-9765	106	20	.	.	PUNCT
easat-9765	107	1	h04	h04	PROPN
easat-9765	107	2	:	:	PUNCT
easat-9765	107	3	solvency	solvency	NOUN
easat-9765	107	4	risk	risk	NOUN
easat-9765	107	5	has	have	VERB
easat-9765	107	6	no	no	DET
easat-9765	107	7	significant	significant	ADJ
easat-9765	107	8	effect	effect	NOUN
easat-9765	107	9	on	on	ADP
easat-9765	107	10	the	the	DET
easat-9765	107	11	profitability	profitability	NOUN
easat-9765	107	12	of	of	ADP
easat-9765	107	13	listed	list	VERB
easat-9765	107	14	insurance	insurance	NOUN
easat-9765	107	15	companies	company	NOUN
easat-9765	107	16	in	in	ADP
easat-9765	107	17	nigeria	nigeria	PROPN
easat-9765	107	18	.	.	PUNCT
easat-9765	108	1	h05	h05	PROPN
easat-9765	108	2	:	:	PUNCT
easat-9765	108	3	technical	technical	ADJ
easat-9765	108	4	provisions	provision	NOUN
easat-9765	108	5	risk	risk	NOUN
easat-9765	108	6	has	have	VERB
easat-9765	108	7	no	no	DET
easat-9765	108	8	significant	significant	ADJ
easat-9765	108	9	effect	effect	NOUN
easat-9765	108	10	on	on	ADP
easat-9765	108	11	the	the	DET
easat-9765	108	12	profitability	profitability	NOUN
easat-9765	108	13	of	of	ADP
easat-9765	108	14	listed	list	VERB
easat-9765	108	15	insurance	insurance	NOUN
easat-9765	108	16	companies	company	NOUN
easat-9765	108	17	in	in	ADP
easat-9765	108	18	nigeria	nigeria	PROPN
easat-9765	108	19	.	.	PUNCT
easat-9765	109	1	h06	h06	NOUN
easat-9765	109	2	:	:	PUNCT
easat-9765	109	3	underwriting	underwrite	VERB
easat-9765	109	4	risk	risk	NOUN
easat-9765	109	5	has	have	VERB
easat-9765	109	6	no	no	DET
easat-9765	109	7	significant	significant	ADJ
easat-9765	109	8	effect	effect	NOUN
easat-9765	109	9	on	on	ADP
easat-9765	109	10	the	the	DET
easat-9765	109	11	profitability	profitability	NOUN
easat-9765	109	12	of	of	ADP
easat-9765	109	13	listed	list	VERB
easat-9765	109	14	insurance	insurance	NOUN
easat-9765	109	15	companies	company	NOUN
easat-9765	109	16	in	in	ADP
easat-9765	109	17	nigeria	nigeria	PROPN
easat-9765	109	18	.	.	PUNCT
easat-9765	110	1	h07	h07	PROPN
easat-9765	110	2	:	:	PUNCT
easat-9765	110	3	risk	risk	NOUN
easat-9765	110	4	management	management	NOUN
easat-9765	110	5	committee	committee	NOUN
easat-9765	110	6	moderates	moderate	VERB
easat-9765	110	7	the	the	DET
easat-9765	110	8	relationship	relationship	NOUN
easat-9765	110	9	between	between	ADP
easat-9765	110	10	financial	financial	ADJ
easat-9765	110	11	risk	risk	NOUN
easat-9765	110	12	and	and	CCONJ
easat-9765	110	13	the	the	DET
easat-9765	110	14	profitability	profitability	NOUN
easat-9765	110	15	of	of	ADP
easat-9765	110	16	listed	list	VERB
easat-9765	110	17	insurance	insurance	NOUN
easat-9765	110	18	companies	company	NOUN
easat-9765	110	19	in	in	ADP
easat-9765	110	20	nigeria	nigeria	PROPN
easat-9765	110	21	.	.	PUNCT
easat-9765	111	1	2	2	X
easat-9765	111	2	.	.	X
easat-9765	111	3	literature	literature	NOUN
easat-9765	111	4	review	review	VERB
easat-9765	111	5	2.1	2.1	NUM
easat-9765	111	6	.	.	PUNCT
easat-9765	112	1	enterprise	enterprise	NOUN
easat-9765	112	2	risk	risk	NOUN
easat-9765	112	3	management	management	NOUN
easat-9765	112	4	(	(	PUNCT
easat-9765	112	5	erm	erm	PROPN
easat-9765	112	6	)	)	PUNCT
easat-9765	112	7	theory	theory	NOUN
easat-9765	112	8	the	the	DET
easat-9765	112	9	erm	erm	PROPN
easat-9765	112	10	theory	theory	NOUN
easat-9765	112	11	,	,	PUNCT
easat-9765	112	12	propounded	propound	VERB
easat-9765	112	13	by	by	ADP
easat-9765	112	14	mikes	mike	NOUN
easat-9765	112	15	and	and	CCONJ
easat-9765	112	16	kaplan	kaplan	NOUN
easat-9765	112	17	[	[	X
easat-9765	112	18	34	34	NUM
easat-9765	112	19	]	]	PUNCT
easat-9765	112	20	suggests	suggest	VERB
easat-9765	112	21	that	that	SCONJ
easat-9765	112	22	an	an	DET
easat-9765	112	23	organization	organization	NOUN
easat-9765	112	24	can	can	AUX
easat-9765	112	25	deal	deal	VERB
easat-9765	112	26	with	with	ADP
easat-9765	112	27	risks	risk	NOUN
easat-9765	112	28	in	in	ADP
easat-9765	112	29	one	one	NUM
easat-9765	112	30	of	of	ADP
easat-9765	112	31	three	three	NUM
easat-9765	112	32	ways	way	NOUN
easat-9765	112	33	:	:	PUNCT
easat-9765	112	34	by	by	ADP
easat-9765	112	35	tackling	tackle	VERB
easat-9765	112	36	each	each	DET
easat-9765	112	37	risk	risk	NOUN
easat-9765	112	38	individually	individually	ADV
easat-9765	112	39	,	,	PUNCT
easat-9765	112	40	dividing	divide	VERB
easat-9765	112	41	up	up	ADP
easat-9765	112	42	the	the	DET
easat-9765	112	43	total	total	NOUN
easat-9765	112	44	into	into	ADP
easat-9765	112	45	smaller	small	ADJ
easat-9765	112	46	pieces	piece	NOUN
easat-9765	112	47	,	,	PUNCT
easat-9765	112	48	or	or	CCONJ
easat-9765	112	49	treating	treat	VERB
easat-9765	112	50	all	all	PRON
easat-9765	112	51	of	of	ADP
easat-9765	112	52	the	the	DET
easat-9765	112	53	risks	risk	NOUN
easat-9765	112	54	as	as	ADP
easat-9765	112	55	a	a	DET
easat-9765	112	56	whole	whole	NOUN
easat-9765	112	57	and	and	CCONJ
easat-9765	112	58	dealing	deal	VERB
easat-9765	112	59	with	with	ADP
easat-9765	112	60	them	they	PRON
easat-9765	112	61	in	in	ADP
easat-9765	112	62	concert	concert	NOUN
easat-9765	112	63	.	.	PUNCT
easat-9765	113	1	it	it	PRON
easat-9765	113	2	is	be	AUX
easat-9765	113	3	argued	argue	VERB
easat-9765	113	4	that	that	SCONJ
easat-9765	113	5	an	an	DET
easat-9765	113	6	effective	effective	ADJ
easat-9765	113	7	erm	erm	NOUN
easat-9765	113	8	strategy	strategy	NOUN
easat-9765	113	9	provides	provide	VERB
easat-9765	113	10	a	a	DET
easat-9765	113	11	corporation	corporation	NOUN
easat-9765	113	12	with	with	ADP
easat-9765	113	13	a	a	DET
easat-9765	113	14	long	long	ADJ
easat-9765	113	15	-	-	PUNCT
easat-9765	113	16	term	term	NOUN
easat-9765	113	17	competitive	competitive	ADJ
easat-9765	113	18	advantage	advantage	NOUN
easat-9765	113	19	over	over	ADP
easat-9765	113	20	competitors	competitor	NOUN
easat-9765	113	21	who	who	PRON
easat-9765	113	22	pick	pick	VERB
easat-9765	113	23	and	and	CCONJ
easat-9765	113	24	choose	choose	VERB
easat-9765	113	25	which	which	DET
easat-9765	113	26	risks	risk	VERB
easat-9765	113	27	to	to	PART
easat-9765	113	28	handle	handle	VERB
easat-9765	113	29	.	.	PUNCT
easat-9765	114	1	the	the	DET
easat-9765	114	2	theory	theory	NOUN
easat-9765	114	3	offers	offer	VERB
easat-9765	114	4	a	a	DET
easat-9765	114	5	comprehensive	comprehensive	ADJ
easat-9765	114	6	framework	framework	NOUN
easat-9765	114	7	for	for	ADP
easat-9765	114	8	the	the	DET
easat-9765	114	9	creation	creation	NOUN
easat-9765	114	10	and	and	CCONJ
easat-9765	114	11	measurement	measurement	NOUN
easat-9765	114	12	of	of	ADP
easat-9765	114	13	investment	investment	NOUN
easat-9765	114	14	risk	risk	NOUN
easat-9765	114	15	by	by	ADP
easat-9765	114	16	insurance	insurance	NOUN
easat-9765	114	17	organizations	organization	NOUN
easat-9765	114	18	,	,	PUNCT
easat-9765	114	19	and	and	CCONJ
easat-9765	114	20	it	it	PRON
easat-9765	114	21	also	also	ADV
easat-9765	114	22	allows	allow	VERB
easat-9765	114	23	for	for	ADP
easat-9765	114	24	4	4	NUM
easat-9765	114	25	edelweiss	edelweiss	PROPN
easat-9765	114	26	applied	apply	VERB
easat-9765	114	27	science	science	NOUN
easat-9765	114	28	and	and	CCONJ
easat-9765	114	29	technology	technology	NOUN
easat-9765	114	30	issn	issn	PROPN
easat-9765	114	31	:	:	PUNCT
easat-9765	114	32	2576	2576	NUM
easat-9765	114	33	-	-	SYM
easat-9765	114	34	8484	8484	NUM
easat-9765	114	35	vol	vol	NOUN
easat-9765	114	36	.	.	PROPN
easat-9765	115	1	9	9	NUM
easat-9765	115	2	,	,	PUNCT
easat-9765	115	3	no	no	INTJ
easat-9765	115	4	.	.	NOUN
easat-9765	115	5	9	9	NUM
easat-9765	115	6	:	:	SYM
easat-9765	115	7	1	1	NUM
easat-9765	115	8	-	-	SYM
easat-9765	115	9	15	15	NUM
easat-9765	115	10	,	,	PUNCT
easat-9765	115	11	2025	2025	NUM
easat-9765	115	12	doi	doi	NOUN
easat-9765	115	13	:	:	PUNCT
easat-9765	115	14	10.55214/2576	10.55214/2576	NUM
easat-9765	115	15	-	-	PUNCT
easat-9765	115	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	115	17	©	©	PROPN
easat-9765	115	18	2025	2025	NUM
easat-9765	115	19	by	by	ADP
easat-9765	115	20	the	the	DET
easat-9765	115	21	authors	author	NOUN
easat-9765	115	22	;	;	PUNCT
easat-9765	115	23	licensee	licensee	PROPN
easat-9765	115	24	learning	learning	NOUN
easat-9765	115	25	gate	gate	VERB
easat-9765	115	26	the	the	DET
easat-9765	115	27	establishment	establishment	NOUN
easat-9765	115	28	of	of	ADP
easat-9765	115	29	correlations	correlation	NOUN
easat-9765	115	30	between	between	ADP
easat-9765	115	31	financial	financial	ADJ
easat-9765	115	32	risks	risk	NOUN
easat-9765	115	33	and	and	CCONJ
easat-9765	115	34	profitability	profitability	NOUN
easat-9765	115	35	[	[	X
easat-9765	115	36	35	35	NUM
easat-9765	115	37	]	]	PUNCT
easat-9765	115	38	.	.	PUNCT
easat-9765	116	1	risks	risk	NOUN
easat-9765	116	2	are	be	AUX
easat-9765	116	3	measured	measure	VERB
easat-9765	116	4	and	and	CCONJ
easat-9765	116	5	controlled	control	VERB
easat-9765	116	6	both	both	CCONJ
easat-9765	116	7	procedurally	procedurally	ADV
easat-9765	116	8	and	and	CCONJ
easat-9765	116	9	structurally	structurally	ADV
easat-9765	116	10	.	.	PUNCT
easat-9765	117	1	key	key	ADJ
easat-9765	117	2	decision	decision	NOUN
easat-9765	117	3	makers	maker	NOUN
easat-9765	117	4	possess	possess	VERB
easat-9765	117	5	the	the	DET
easat-9765	117	6	knowledge	knowledge	NOUN
easat-9765	117	7	and	and	CCONJ
easat-9765	117	8	incentive	incentive	NOUN
easat-9765	117	9	to	to	PART
easat-9765	117	10	maximize	maximize	VERB
easat-9765	117	11	returns	return	NOUN
easat-9765	117	12	,	,	PUNCT
easat-9765	117	13	which	which	PRON
easat-9765	117	14	are	be	AUX
easat-9765	117	15	critical	critical	ADJ
easat-9765	117	16	to	to	ADP
easat-9765	117	17	this	this	DET
easat-9765	117	18	approach	approach	NOUN
easat-9765	117	19	as	as	SCONJ
easat-9765	117	20	they	they	PRON
easat-9765	117	21	fortify	fortify	VERB
easat-9765	117	22	the	the	DET
easat-9765	117	23	firm	firm	NOUN
easat-9765	117	24	and	and	CCONJ
easat-9765	117	25	enable	enable	VERB
easat-9765	117	26	it	it	PRON
easat-9765	117	27	to	to	PART
easat-9765	117	28	fulfill	fulfill	VERB
easat-9765	117	29	its	its	PRON
easat-9765	117	30	long	long	ADJ
easat-9765	117	31	-	-	PUNCT
easat-9765	117	32	term	term	NOUN
easat-9765	117	33	strategic	strategic	ADJ
easat-9765	117	34	objectives	objective	NOUN
easat-9765	117	35	.	.	PUNCT
easat-9765	118	1	erm	erm	INTJ
easat-9765	118	2	that	that	PRON
easat-9765	118	3	is	be	AUX
easat-9765	118	4	correctly	correctly	ADV
easat-9765	118	5	implemented	implement	VERB
easat-9765	118	6	can	can	AUX
easat-9765	118	7	boost	boost	VERB
easat-9765	118	8	both	both	DET
easat-9765	118	9	an	an	DET
easat-9765	118	10	organization	organization	NOUN
easat-9765	118	11	’s	’s	PART
easat-9765	118	12	competitive	competitive	ADJ
easat-9765	118	13	edge	edge	NOUN
easat-9765	118	14	and	and	CCONJ
easat-9765	118	15	shareholder	shareholder	NOUN
easat-9765	118	16	value	value	NOUN
easat-9765	118	17	[	[	X
easat-9765	118	18	16	16	NUM
easat-9765	118	19	]	]	PUNCT
easat-9765	118	20	.	.	PUNCT
easat-9765	119	1	while	while	SCONJ
easat-9765	119	2	the	the	DET
easat-9765	119	3	concept	concept	NOUN
easat-9765	119	4	of	of	ADP
easat-9765	119	5	erm	erm	PROPN
easat-9765	119	6	is	be	AUX
easat-9765	119	7	simple	simple	ADJ
easat-9765	119	8	,	,	PUNCT
easat-9765	119	9	implementing	implement	VERB
easat-9765	119	10	it	it	PRON
easat-9765	119	11	is	be	AUX
easat-9765	119	12	challenging	challenging	ADJ
easat-9765	119	13	.	.	PUNCT
easat-9765	120	1	some	some	PRON
easat-9765	120	2	of	of	ADP
easat-9765	120	3	the	the	DET
easat-9765	120	4	financial	financial	ADJ
easat-9765	120	5	risks	risk	NOUN
easat-9765	120	6	that	that	PRON
easat-9765	120	7	insurance	insurance	NOUN
easat-9765	120	8	businesses	business	NOUN
easat-9765	120	9	face	face	VERB
easat-9765	120	10	are	be	AUX
easat-9765	120	11	credit	credit	NOUN
easat-9765	120	12	,	,	PUNCT
easat-9765	120	13	liquidity	liquidity	NOUN
easat-9765	120	14	,	,	PUNCT
easat-9765	120	15	solvency	solvency	NOUN
easat-9765	120	16	,	,	PUNCT
easat-9765	120	17	reinsurance	reinsurance	NOUN
easat-9765	120	18	,	,	PUNCT
easat-9765	120	19	technological	technological	ADJ
easat-9765	120	20	provision	provision	NOUN
easat-9765	120	21	,	,	PUNCT
easat-9765	120	22	and	and	CCONJ
easat-9765	120	23	underwriting	underwriting	NOUN
easat-9765	120	24	risks	risk	NOUN
easat-9765	120	25	.	.	PUNCT
easat-9765	121	1	2.2	2.2	NUM
easat-9765	121	2	.	.	PUNCT
easat-9765	121	3	conceptual	conceptual	ADJ
easat-9765	121	4	framework	framework	NOUN
easat-9765	121	5	figure	figure	NOUN
easat-9765	121	6	1	1	NUM
easat-9765	121	7	below	below	ADV
easat-9765	121	8	shows	show	VERB
easat-9765	121	9	the	the	DET
easat-9765	121	10	independent	independent	ADJ
easat-9765	121	11	variable	variable	NOUN
easat-9765	121	12	(	(	PUNCT
easat-9765	121	13	financial	financial	ADJ
easat-9765	121	14	risk	risk	NOUN
easat-9765	121	15	(	(	PUNCT
easat-9765	121	16	fr	fr	NOUN
easat-9765	121	17	)	)	PUNCT
easat-9765	121	18	proxies	proxy	NOUN
easat-9765	121	19	by	by	ADP
easat-9765	121	20	cr	cr	PROPN
easat-9765	121	21	,	,	PUNCT
easat-9765	121	22	lr	lr	PROPN
easat-9765	121	23	,	,	PUNCT
easat-9765	121	24	rir	rir	PROPN
easat-9765	121	25	,	,	PUNCT
easat-9765	121	26	sr	sr	PROPN
easat-9765	121	27	,	,	PUNCT
easat-9765	121	28	tpr	tpr	PROPN
easat-9765	121	29	and	and	CCONJ
easat-9765	121	30	ur	ur	INTJ
easat-9765	121	31	)	)	PUNCT
easat-9765	121	32	and	and	CCONJ
easat-9765	121	33	its	its	PRON
easat-9765	121	34	relationship	relationship	NOUN
easat-9765	121	35	with	with	ADP
easat-9765	121	36	the	the	DET
easat-9765	121	37	dependent	dependent	ADJ
easat-9765	121	38	variable	variable	NOUN
easat-9765	121	39	(	(	PUNCT
easat-9765	121	40	profitability	profitability	NOUN
easat-9765	121	41	)	)	PUNCT
easat-9765	121	42	.	.	PUNCT
easat-9765	122	1	this	this	DET
easat-9765	122	2	relationship	relationship	NOUN
easat-9765	122	3	is	be	AUX
easat-9765	122	4	moderated	moderate	VERB
easat-9765	122	5	by	by	ADP
easat-9765	122	6	risk	risk	NOUN
easat-9765	122	7	management	management	NOUN
easat-9765	122	8	committee	committee	NOUN
easat-9765	122	9	to	to	AUX
easat-9765	122	10	either	either	CCONJ
easat-9765	122	11	strengthen	strengthen	VERB
easat-9765	122	12	or	or	CCONJ
easat-9765	122	13	weaken	weaken	VERB
easat-9765	122	14	the	the	DET
easat-9765	122	15	relationship	relationship	NOUN
easat-9765	122	16	.	.	PUNCT
easat-9765	123	1	this	this	PRON
easat-9765	123	2	will	will	AUX
easat-9765	123	3	confirm	confirm	VERB
easat-9765	123	4	the	the	DET
easat-9765	123	5	role	role	NOUN
easat-9765	123	6	rmc	rmc	PROPN
easat-9765	123	7	plays	play	VERB
easat-9765	123	8	in	in	ADP
easat-9765	123	9	the	the	DET
easat-9765	123	10	connection	connection	NOUN
easat-9765	123	11	between	between	ADP
easat-9765	123	12	fr	fr	NOUN
easat-9765	123	13	and	and	CCONJ
easat-9765	123	14	profitability	profitability	NOUN
easat-9765	123	15	.	.	PUNCT
easat-9765	124	1	figure	figure	NOUN
easat-9765	124	2	1	1	NUM
easat-9765	124	3	.	.	PUNCT
easat-9765	124	4	schematic	schematic	ADJ
easat-9765	124	5	representation	representation	NOUN
easat-9765	124	6	of	of	ADP
easat-9765	124	7	the	the	DET
easat-9765	124	8	conceptual	conceptual	ADJ
easat-9765	124	9	framework	framework	NOUN
easat-9765	124	10	.	.	PUNCT
easat-9765	125	1	source	source	NOUN
easat-9765	125	2	:	:	PUNCT
easat-9765	125	3	adapted	adapt	VERB
easat-9765	125	4	from	from	ADP
easat-9765	125	5	mukino	mukino	PROPN
easat-9765	126	1	[	[	X
easat-9765	126	2	16	16	NUM
easat-9765	126	3	]	]	PUNCT
easat-9765	126	4	.	.	PUNCT
easat-9765	127	1	2.3	2.3	NUM
easat-9765	127	2	.	.	PUNCT
easat-9765	128	1	the	the	DET
easat-9765	128	2	concepts	concept	NOUN
easat-9765	128	3	of	of	ADP
easat-9765	128	4	risk	risk	NOUN
easat-9765	128	5	and	and	CCONJ
easat-9765	128	6	profitability	profitability	NOUN
easat-9765	128	7	financial	financial	ADJ
easat-9765	128	8	risk	risk	NOUN
easat-9765	128	9	,	,	PUNCT
easat-9765	128	10	as	as	SCONJ
easat-9765	128	11	defined	define	VERB
easat-9765	128	12	by	by	ADP
easat-9765	128	13	arif	arif	PROPN
easat-9765	128	14	and	and	CCONJ
easat-9765	128	15	showket	showket	VERB
easat-9765	129	1	[	[	X
easat-9765	129	2	15	15	NUM
easat-9765	129	3	]	]	X
easat-9765	129	4	is	be	AUX
easat-9765	129	5	the	the	DET
easat-9765	129	6	potential	potential	NOUN
easat-9765	129	7	for	for	ADP
easat-9765	129	8	loss	loss	NOUN
easat-9765	129	9	of	of	ADP
easat-9765	129	10	capital	capital	NOUN
easat-9765	129	11	by	by	ADP
easat-9765	129	12	shareholders	shareholder	NOUN
easat-9765	129	13	due	due	ADP
easat-9765	129	14	to	to	ADP
easat-9765	129	15	the	the	DET
easat-9765	129	16	use	use	NOUN
easat-9765	129	17	of	of	ADP
easat-9765	129	18	debt	debt	NOUN
easat-9765	129	19	by	by	ADP
easat-9765	129	20	an	an	DET
easat-9765	129	21	industry	industry	NOUN
easat-9765	129	22	when	when	SCONJ
easat-9765	129	23	the	the	DET
easat-9765	129	24	firm	firm	NOUN
easat-9765	129	25	's	's	PART
easat-9765	129	26	cash	cash	NOUN
easat-9765	129	27	flows	flow	NOUN
easat-9765	129	28	are	be	AUX
easat-9765	129	29	insufficient	insufficient	ADJ
easat-9765	129	30	to	to	PART
easat-9765	129	31	pay	pay	VERB
easat-9765	129	32	its	its	PRON
easat-9765	129	33	financial	financial	ADJ
easat-9765	129	34	commitments	commitment	NOUN
easat-9765	129	35	.	.	PUNCT
easat-9765	130	1	according	accord	VERB
easat-9765	130	2	to	to	ADP
easat-9765	130	3	panigrahi	panigrahi	NOUN
easat-9765	130	4	[	[	X
easat-9765	130	5	14	14	NUM
easat-9765	130	6	]	]	PUNCT
easat-9765	130	7	a	a	DET
easat-9765	130	8	company	company	NOUN
easat-9765	130	9	faces	face	VERB
easat-9765	130	10	fr	fr	NOUN
easat-9765	130	11	when	when	SCONJ
easat-9765	130	12	its	its	PRON
easat-9765	130	13	cash	cash	NOUN
easat-9765	130	14	flow	flow	NOUN
easat-9765	130	15	is	be	AUX
easat-9765	130	16	inadequate	inadequate	ADJ
easat-9765	130	17	to	to	PART
easat-9765	130	18	cover	cover	VERB
easat-9765	130	19	both	both	CCONJ
easat-9765	130	20	anticipated	anticipate	VERB
easat-9765	130	21	and	and	CCONJ
easat-9765	130	22	unforeseen	unforeseen	ADJ
easat-9765	130	23	cash	cash	NOUN
easat-9765	130	24	outflows	outflow	NOUN
easat-9765	130	25	.	.	PUNCT
easat-9765	131	1	corporations	corporation	NOUN
easat-9765	131	2	face	face	VERB
easat-9765	131	3	financial	financial	ADJ
easat-9765	131	4	danger	danger	NOUN
easat-9765	131	5	when	when	SCONJ
easat-9765	131	6	they	they	PRON
easat-9765	131	7	do	do	AUX
easat-9765	131	8	n't	not	PART
easat-9765	131	9	have	have	VERB
easat-9765	131	10	enough	enough	ADJ
easat-9765	131	11	money	money	NOUN
easat-9765	131	12	to	to	PART
easat-9765	131	13	pay	pay	VERB
easat-9765	131	14	their	their	PRON
easat-9765	131	15	bills	bill	NOUN
easat-9765	131	16	on	on	ADP
easat-9765	131	17	time	time	NOUN
easat-9765	131	18	[	[	X
easat-9765	131	19	16	16	NUM
easat-9765	131	20	]	]	PUNCT
easat-9765	131	21	.	.	PUNCT
easat-9765	132	1	credit	credit	NOUN
easat-9765	132	2	,	,	PUNCT
easat-9765	132	3	solvency	solvency	NOUN
easat-9765	132	4	,	,	PUNCT
easat-9765	132	5	liquidity	liquidity	NOUN
easat-9765	132	6	,	,	PUNCT
easat-9765	132	7	reinsurance	reinsurance	NOUN
easat-9765	132	8	,	,	PUNCT
easat-9765	132	9	technical	technical	ADJ
easat-9765	132	10	provision	provision	NOUN
easat-9765	132	11	,	,	PUNCT
easat-9765	132	12	and	and	CCONJ
easat-9765	132	13	underwriting	underwriting	NOUN
easat-9765	132	14	are	be	AUX
easat-9765	132	15	some	some	PRON
easat-9765	132	16	of	of	ADP
easat-9765	132	17	the	the	DET
easat-9765	132	18	risks	risk	NOUN
easat-9765	132	19	that	that	PRON
easat-9765	132	20	may	may	AUX
easat-9765	132	21	be	be	AUX
easat-9765	132	22	at	at	ADP
easat-9765	132	23	play	play	NOUN
easat-9765	132	24	.	.	PUNCT
easat-9765	133	1	a	a	DET
easat-9765	133	2	profitable	profitable	ADJ
easat-9765	133	3	investment	investment	NOUN
easat-9765	133	4	generates	generate	VERB
easat-9765	133	5	a	a	DET
easat-9765	133	6	positive	positive	ADJ
easat-9765	133	7	return	return	NOUN
easat-9765	133	8	on	on	ADP
easat-9765	133	9	investment	investment	NOUN
easat-9765	133	10	[	[	X
easat-9765	133	11	36	36	NUM
easat-9765	133	12	]	]	PUNCT
easat-9765	133	13	.	.	PUNCT
easat-9765	134	1	the	the	DET
easat-9765	134	2	term	term	NOUN
easat-9765	134	3	"	"	PUNCT
easat-9765	134	4	profitability	profitability	NOUN
easat-9765	134	5	"	"	PUNCT
easat-9765	134	6	refers	refer	VERB
easat-9765	134	7	to	to	ADP
easat-9765	134	8	a	a	DET
easat-9765	134	9	business	business	NOUN
easat-9765	134	10	's	's	PART
easat-9765	134	11	ability	ability	NOUN
easat-9765	134	12	to	to	PART
easat-9765	134	13	make	make	VERB
easat-9765	134	14	a	a	DET
easat-9765	134	15	profit	profit	NOUN
easat-9765	134	16	from	from	ADP
easat-9765	134	17	all	all	PRON
easat-9765	134	18	of	of	ADP
easat-9765	134	19	its	its	PRON
easat-9765	134	20	commercial	commercial	ADJ
easat-9765	134	21	activities	activity	NOUN
easat-9765	134	22	.	.	PUNCT
easat-9765	135	1	profitability	profitability	NOUN
easat-9765	135	2	is	be	AUX
easat-9765	135	3	evidence	evidence	NOUN
easat-9765	135	4	that	that	SCONJ
easat-9765	135	5	a	a	DET
easat-9765	135	6	company	company	NOUN
easat-9765	135	7	's	's	PART
easat-9765	135	8	management	management	NOUN
easat-9765	135	9	is	be	AUX
easat-9765	135	10	effectively	effectively	ADV
easat-9765	135	11	utilizing	utilize	VERB
easat-9765	135	12	all	all	PRON
easat-9765	135	13	of	of	ADP
easat-9765	135	14	its	its	PRON
easat-9765	135	15	resources	resource	NOUN
easat-9765	135	16	to	to	PART
easat-9765	135	17	generate	generate	VERB
easat-9765	135	18	profit	profit	NOUN
easat-9765	135	19	in	in	ADP
easat-9765	135	20	the	the	DET
easat-9765	135	21	market	market	NOUN
easat-9765	135	22	.	.	PUNCT
easat-9765	136	1	it	it	PRON
easat-9765	136	2	is	be	AUX
easat-9765	136	3	an	an	DET
easat-9765	136	4	index	index	NOUN
easat-9765	136	5	of	of	ADP
easat-9765	136	6	efficiency	efficiency	NOUN
easat-9765	136	7	and	and	CCONJ
easat-9765	136	8	can	can	AUX
easat-9765	136	9	be	be	AUX
easat-9765	136	10	regarded	regard	VERB
easat-9765	136	11	as	as	ADP
easat-9765	136	12	a	a	DET
easat-9765	136	13	measure	measure	NOUN
easat-9765	136	14	of	of	ADP
easat-9765	136	15	the	the	DET
easat-9765	136	16	efficiency	efficiency	NOUN
easat-9765	136	17	of	of	ADP
easat-9765	136	18	management	management	NOUN
easat-9765	136	19	and	and	CCONJ
easat-9765	136	20	a	a	DET
easat-9765	136	21	guide	guide	NOUN
easat-9765	136	22	to	to	ADP
easat-9765	136	23	greater	great	ADJ
easat-9765	136	24	efficiency	efficiency	NOUN
easat-9765	136	25	[	[	X
easat-9765	136	26	37	37	NUM
easat-9765	136	27	,	,	PUNCT
easat-9765	136	28	38	38	NUM
easat-9765	136	29	]	]	PUNCT
easat-9765	136	30	.	.	PUNCT
easat-9765	137	1	to	to	PART
easat-9765	137	2	attract	attract	VERB
easat-9765	137	3	and	and	CCONJ
easat-9765	137	4	retain	retain	VERB
easat-9765	137	5	investment	investment	NOUN
easat-9765	137	6	money	money	NOUN
easat-9765	137	7	,	,	PUNCT
easat-9765	137	8	the	the	DET
easat-9765	137	9	business	business	NOUN
easat-9765	137	10	must	must	AUX
easat-9765	137	11	be	be	AUX
easat-9765	137	12	able	able	ADJ
easat-9765	137	13	to	to	PART
easat-9765	137	14	generate	generate	VERB
easat-9765	137	15	a	a	DET
easat-9765	137	16	surplus	surplus	NOUN
easat-9765	137	17	of	of	ADP
easat-9765	137	18	revenue	revenue	NOUN
easat-9765	137	19	over	over	ADP
easat-9765	137	20	expenses	expense	NOUN
easat-9765	137	21	[	[	X
easat-9765	137	22	39	39	NUM
easat-9765	137	23	,	,	PUNCT
easat-9765	137	24	40	40	NUM
easat-9765	137	25	]	]	PUNCT
easat-9765	137	26	.	.	PUNCT
easat-9765	138	1	accordingly	accordingly	ADV
easat-9765	138	2	,	,	PUNCT
easat-9765	138	3	profitability	profitability	NOUN
easat-9765	138	4	can	can	AUX
easat-9765	138	5	be	be	AUX
easat-9765	138	6	gauged	gauge	VERB
easat-9765	138	7	in	in	ADP
easat-9765	138	8	four	four	NUM
easat-9765	138	9	ways	way	NOUN
easat-9765	138	10	:	:	PUNCT
easat-9765	138	11	asset	asset	NOUN
easat-9765	138	12	turnover	turnover	NOUN
easat-9765	138	13	,	,	PUNCT
easat-9765	138	14	equity	equity	NOUN
easat-9765	138	15	turnover	turnover	NOUN
easat-9765	138	16	,	,	PUNCT
easat-9765	138	17	gross	gross	ADJ
easat-9765	138	18	profit	profit	NOUN
easat-9765	138	19	margin	margin	NOUN
easat-9765	138	20	,	,	PUNCT
easat-9765	138	21	and	and	CCONJ
easat-9765	138	22	net	net	ADJ
easat-9765	138	23	profit	profit	NOUN
easat-9765	138	24	margin	margin	NOUN
easat-9765	138	25	.	.	PUNCT
easat-9765	139	1	5	5	NUM
easat-9765	139	2	edelweiss	edelweiss	PROPN
easat-9765	139	3	applied	apply	VERB
easat-9765	139	4	science	science	NOUN
easat-9765	139	5	and	and	CCONJ
easat-9765	139	6	technology	technology	NOUN
easat-9765	139	7	issn	issn	PROPN
easat-9765	139	8	:	:	PUNCT
easat-9765	139	9	2576	2576	NUM
easat-9765	139	10	-	-	SYM
easat-9765	139	11	8484	8484	NUM
easat-9765	139	12	vol	vol	NOUN
easat-9765	139	13	.	.	PROPN
easat-9765	140	1	9	9	NUM
easat-9765	140	2	,	,	PUNCT
easat-9765	140	3	no	no	INTJ
easat-9765	140	4	.	.	NOUN
easat-9765	140	5	9	9	NUM
easat-9765	140	6	:	:	SYM
easat-9765	140	7	1	1	NUM
easat-9765	140	8	-	-	SYM
easat-9765	140	9	15	15	NUM
easat-9765	140	10	,	,	PUNCT
easat-9765	140	11	2025	2025	NUM
easat-9765	140	12	doi	doi	NOUN
easat-9765	140	13	:	:	PUNCT
easat-9765	140	14	10.55214/2576	10.55214/2576	NUM
easat-9765	140	15	-	-	PUNCT
easat-9765	140	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	140	17	©	©	PROPN
easat-9765	140	18	2025	2025	NUM
easat-9765	140	19	by	by	ADP
easat-9765	140	20	the	the	DET
easat-9765	140	21	authors	author	NOUN
easat-9765	140	22	;	;	PUNCT
easat-9765	140	23	licensee	licensee	PROPN
easat-9765	140	24	learning	learning	NOUN
easat-9765	140	25	gate	gate	NOUN
easat-9765	140	26	2.4	2.4	NUM
easat-9765	140	27	.	.	PUNCT
easat-9765	141	1	financial	financial	ADJ
easat-9765	141	2	risks	risk	NOUN
easat-9765	141	3	and	and	CCONJ
easat-9765	141	4	profitability	profitability	NOUN
easat-9765	141	5	to	to	PART
easat-9765	141	6	better	well	ADV
easat-9765	141	7	understand	understand	VERB
easat-9765	141	8	the	the	DET
easat-9765	141	9	connection	connection	NOUN
easat-9765	141	10	between	between	ADP
easat-9765	141	11	financial	financial	ADJ
easat-9765	141	12	risk	risk	NOUN
easat-9765	141	13	and	and	CCONJ
easat-9765	141	14	financial	financial	ADJ
easat-9765	141	15	success	success	NOUN
easat-9765	141	16	,	,	PUNCT
easat-9765	141	17	adrian	adrian	PROPN
easat-9765	141	18	[	[	X
easat-9765	141	19	33	33	NUM
easat-9765	141	20	]	]	PUNCT
easat-9765	141	21	studied	study	VERB
easat-9765	141	22	insurance	insurance	NOUN
easat-9765	141	23	firms	firm	NOUN
easat-9765	141	24	in	in	ADP
easat-9765	141	25	kenya	kenya	PROPN
easat-9765	141	26	.	.	PUNCT
easat-9765	142	1	the	the	DET
easat-9765	142	2	research	research	NOUN
easat-9765	142	3	aimed	aim	VERB
easat-9765	142	4	to	to	PART
easat-9765	142	5	answer	answer	VERB
easat-9765	142	6	the	the	DET
easat-9765	142	7	question	question	NOUN
easat-9765	142	8	,	,	PUNCT
easat-9765	142	9	"	"	PUNCT
easat-9765	142	10	what	what	PRON
easat-9765	142	11	is	be	AUX
easat-9765	142	12	the	the	DET
easat-9765	142	13	relationship	relationship	NOUN
easat-9765	142	14	between	between	ADP
easat-9765	142	15	financial	financial	ADJ
easat-9765	142	16	risk	risk	NOUN
easat-9765	142	17	and	and	CCONJ
easat-9765	142	18	the	the	DET
easat-9765	142	19	financial	financial	ADJ
easat-9765	142	20	performance	performance	NOUN
easat-9765	142	21	of	of	ADP
easat-9765	142	22	insurance	insurance	NOUN
easat-9765	142	23	enterprises	enterprise	NOUN
easat-9765	142	24	in	in	ADP
easat-9765	142	25	kenya	kenya	PROPN
easat-9765	142	26	?	?	PUNCT
easat-9765	142	27	"	"	PUNCT
easat-9765	143	1	the	the	DET
easat-9765	143	2	study	study	NOUN
easat-9765	143	3	used	use	VERB
easat-9765	143	4	multiple	multiple	ADJ
easat-9765	143	5	regression	regression	NOUN
easat-9765	143	6	and	and	CCONJ
easat-9765	143	7	correlation	correlation	NOUN
easat-9765	143	8	to	to	PART
easat-9765	143	9	analyse	analyse	VERB
easat-9765	143	10	secondary	secondary	ADJ
easat-9765	143	11	data	datum	NOUN
easat-9765	143	12	that	that	PRON
easat-9765	143	13	were	be	AUX
easat-9765	143	14	sourced	source	VERB
easat-9765	143	15	from	from	ADP
easat-9765	143	16	insurance	insurance	NOUN
easat-9765	143	17	firms	firm	NOUN
easat-9765	143	18	'	'	PART
easat-9765	143	19	financial	financial	ADJ
easat-9765	143	20	reports	report	NOUN
easat-9765	143	21	.	.	PUNCT
easat-9765	144	1	the	the	DET
easat-9765	144	2	findings	finding	NOUN
easat-9765	144	3	indicate	indicate	VERB
easat-9765	144	4	that	that	SCONJ
easat-9765	144	5	solvency	solvency	NOUN
easat-9765	144	6	risk	risk	NOUN
easat-9765	144	7	is	be	AUX
easat-9765	144	8	negatively	negatively	ADV
easat-9765	144	9	impacting	impact	VERB
easat-9765	144	10	the	the	DET
easat-9765	144	11	bottom	bottom	ADJ
easat-9765	144	12	lines	line	NOUN
easat-9765	144	13	of	of	ADP
easat-9765	144	14	insurance	insurance	NOUN
easat-9765	144	15	companies	company	NOUN
easat-9765	144	16	in	in	ADP
easat-9765	144	17	kenya	kenya	PROPN
easat-9765	144	18	.	.	PUNCT
easat-9765	145	1	liquidity	liquidity	NOUN
easat-9765	145	2	risk	risk	NOUN
easat-9765	145	3	was	be	AUX
easat-9765	145	4	found	find	VERB
easat-9765	145	5	to	to	PART
easat-9765	145	6	be	be	AUX
easat-9765	145	7	detrimental	detrimental	ADJ
easat-9765	145	8	to	to	ADP
easat-9765	145	9	the	the	DET
easat-9765	145	10	bottom	bottom	ADJ
easat-9765	145	11	lines	line	NOUN
easat-9765	145	12	of	of	ADP
easat-9765	145	13	insurance	insurance	NOUN
easat-9765	145	14	companies	company	NOUN
easat-9765	145	15	operating	operate	VERB
easat-9765	145	16	in	in	ADP
easat-9765	145	17	kenya	kenya	PROPN
easat-9765	145	18	.	.	PUNCT
easat-9765	146	1	the	the	DET
easat-9765	146	2	results	result	NOUN
easat-9765	146	3	show	show	VERB
easat-9765	146	4	that	that	SCONJ
easat-9765	146	5	insurance	insurance	NOUN
easat-9765	146	6	firms	firm	NOUN
easat-9765	146	7	in	in	ADP
easat-9765	146	8	kenya	kenya	PROPN
easat-9765	146	9	suffer	suffer	VERB
easat-9765	146	10	economically	economically	ADV
easat-9765	146	11	due	due	ADJ
easat-9765	146	12	to	to	ADP
easat-9765	146	13	capital	capital	NOUN
easat-9765	146	14	management	management	NOUN
easat-9765	146	15	risk	risk	NOUN
easat-9765	146	16	.	.	PUNCT
easat-9765	147	1	it	it	PRON
easat-9765	147	2	was	be	AUX
easat-9765	147	3	shown	show	VERB
easat-9765	147	4	that	that	SCONJ
easat-9765	147	5	insurance	insurance	NOUN
easat-9765	147	6	businesses	business	NOUN
easat-9765	147	7	in	in	ADP
easat-9765	147	8	kenya	kenya	PROPN
easat-9765	147	9	benefited	benefit	VERB
easat-9765	147	10	monetarily	monetarily	ADV
easat-9765	147	11	from	from	ADP
easat-9765	147	12	growing	grow	VERB
easat-9765	147	13	in	in	ADP
easat-9765	147	14	size	size	NOUN
easat-9765	147	15	.	.	PUNCT
easat-9765	148	1	the	the	DET
easat-9765	148	2	researchers	researcher	NOUN
easat-9765	148	3	suggest	suggest	VERB
easat-9765	148	4	that	that	SCONJ
easat-9765	148	5	insurance	insurance	NOUN
easat-9765	148	6	companies	company	NOUN
easat-9765	148	7	in	in	ADP
easat-9765	148	8	kenya	kenya	PROPN
easat-9765	148	9	should	should	AUX
easat-9765	148	10	take	take	VERB
easat-9765	148	11	steps	step	NOUN
easat-9765	148	12	to	to	PART
easat-9765	148	13	manage	manage	VERB
easat-9765	148	14	their	their	PRON
easat-9765	148	15	liquidity	liquidity	NOUN
easat-9765	148	16	and	and	CCONJ
easat-9765	148	17	solvency	solvency	NOUN
easat-9765	148	18	risks	risk	NOUN
easat-9765	148	19	better	well	ADV
easat-9765	148	20	.	.	PUNCT
easat-9765	149	1	researchers	researcher	NOUN
easat-9765	149	2	concluded	conclude	VERB
easat-9765	149	3	that	that	SCONJ
easat-9765	149	4	kenyan	kenyan	ADJ
easat-9765	149	5	insurers	insurer	NOUN
easat-9765	149	6	could	could	AUX
easat-9765	149	7	benefit	benefit	VERB
easat-9765	149	8	from	from	ADP
easat-9765	149	9	growing	grow	VERB
easat-9765	149	10	their	their	PRON
easat-9765	149	11	business	business	NOUN
easat-9765	149	12	by	by	ADP
easat-9765	149	13	diversifying	diversify	VERB
easat-9765	149	14	their	their	PRON
easat-9765	149	15	asset	asset	NOUN
easat-9765	149	16	base	base	NOUN
easat-9765	149	17	.	.	PUNCT
easat-9765	150	1	insurance	insurance	NOUN
easat-9765	150	2	firm	firm	PROPN
easat-9765	150	3	management	management	NOUN
easat-9765	150	4	must	must	AUX
easat-9765	150	5	increase	increase	VERB
easat-9765	150	6	their	their	PRON
easat-9765	150	7	firms	firm	NOUN
easat-9765	150	8	'	'	PART
easat-9765	150	9	capital	capital	NOUN
easat-9765	150	10	adequacy	adequacy	NOUN
easat-9765	150	11	.	.	PUNCT
easat-9765	151	1	sisay	sisay	ADJ
easat-9765	152	1	[	[	X
easat-9765	152	2	6	6	NUM
easat-9765	152	3	]	]	PUNCT
easat-9765	152	4	investigated	investigate	VERB
easat-9765	152	5	a	a	DET
easat-9765	152	6	topic	topic	NOUN
easat-9765	152	7	widely	widely	ADV
easat-9765	152	8	acknowledged	acknowledge	VERB
easat-9765	152	9	as	as	ADP
easat-9765	152	10	crucial	crucial	ADJ
easat-9765	152	11	to	to	ADP
easat-9765	152	12	the	the	DET
easat-9765	152	13	success	success	NOUN
easat-9765	152	14	of	of	ADP
easat-9765	152	15	insurance	insurance	NOUN
easat-9765	152	16	firms	firm	NOUN
easat-9765	152	17	:	:	PUNCT
easat-9765	152	18	the	the	DET
easat-9765	152	19	impact	impact	NOUN
easat-9765	152	20	of	of	ADP
easat-9765	152	21	financial	financial	ADJ
easat-9765	152	22	risk	risk	NOUN
easat-9765	152	23	.	.	PUNCT
easat-9765	153	1	this	this	DET
easat-9765	153	2	research	research	NOUN
easat-9765	153	3	uses	use	VERB
easat-9765	153	4	an	an	DET
easat-9765	153	5	empirical	empirical	ADJ
easat-9765	153	6	approach	approach	NOUN
easat-9765	153	7	to	to	PART
easat-9765	153	8	analyze	analyze	VERB
easat-9765	153	9	the	the	DET
easat-9765	153	10	effect	effect	NOUN
easat-9765	153	11	of	of	ADP
easat-9765	153	12	fr	fr	NOUN
easat-9765	153	13	on	on	ADP
easat-9765	153	14	the	the	DET
easat-9765	153	15	performance	performance	NOUN
easat-9765	153	16	of	of	ADP
easat-9765	153	17	insurance	insurance	NOUN
easat-9765	153	18	industries	industry	NOUN
easat-9765	153	19	in	in	ADP
easat-9765	153	20	ethiopia	ethiopia	PROPN
easat-9765	153	21	.	.	PUNCT
easat-9765	154	1	data	datum	NOUN
easat-9765	154	2	from	from	ADP
easat-9765	154	3	eight	eight	NUM
easat-9765	154	4	different	different	ADJ
easat-9765	154	5	insurance	insurance	NOUN
easat-9765	154	6	providers	provider	NOUN
easat-9765	154	7	were	be	AUX
easat-9765	154	8	collected	collect	VERB
easat-9765	154	9	over	over	ADP
easat-9765	154	10	16	16	NUM
easat-9765	154	11	years	year	NOUN
easat-9765	154	12	(	(	PUNCT
easat-9765	154	13	2000–2015	2000–2015	NUM
easat-9765	154	14	)	)	PUNCT
easat-9765	154	15	using	use	VERB
easat-9765	154	16	a	a	DET
easat-9765	154	17	balanced	balanced	ADJ
easat-9765	154	18	panel	panel	NOUN
easat-9765	154	19	model	model	NOUN
easat-9765	154	20	regression	regression	NOUN
easat-9765	154	21	analysis	analysis	NOUN
easat-9765	154	22	.	.	PUNCT
easat-9765	155	1	the	the	DET
easat-9765	155	2	study	study	NOUN
easat-9765	155	3	finds	find	VERB
easat-9765	155	4	that	that	SCONJ
easat-9765	155	5	cr	cr	PROPN
easat-9765	155	6	,	,	PUNCT
easat-9765	155	7	lr	lr	PROPN
easat-9765	155	8	,	,	PUNCT
easat-9765	155	9	sr	sr	PROPN
easat-9765	155	10	,	,	PUNCT
easat-9765	155	11	ur	ur	INTJ
easat-9765	155	12	,	,	PUNCT
easat-9765	155	13	rir	rir	PROPN
easat-9765	155	14	,	,	PUNCT
easat-9765	155	15	and	and	CCONJ
easat-9765	155	16	tpr	tpr	NOUN
easat-9765	155	17	risk	risk	NOUN
easat-9765	155	18	all	all	PRON
easat-9765	155	19	have	have	VERB
easat-9765	155	20	adverse	adverse	ADJ
easat-9765	155	21	and	and	CCONJ
easat-9765	155	22	statistically	statistically	ADV
easat-9765	155	23	significant	significant	ADJ
easat-9765	155	24	effects	effect	NOUN
easat-9765	155	25	on	on	ADP
easat-9765	155	26	the	the	DET
easat-9765	155	27	profitability	profitability	NOUN
easat-9765	155	28	of	of	ADP
easat-9765	155	29	insurance	insurance	NOUN
easat-9765	155	30	firms	firm	NOUN
easat-9765	155	31	in	in	ADP
easat-9765	155	32	ethiopia	ethiopia	PROPN
easat-9765	155	33	.	.	PUNCT
easat-9765	156	1	in	in	ADP
easat-9765	156	2	contrast	contrast	NOUN
easat-9765	156	3	,	,	PUNCT
easat-9765	156	4	reinsurance	reinsurance	NOUN
easat-9765	156	5	risk	risk	NOUN
easat-9765	156	6	has	have	VERB
easat-9765	156	7	no	no	DET
easat-9765	156	8	effect	effect	NOUN
easat-9765	156	9	at	at	ADV
easat-9765	156	10	all	all	ADV
easat-9765	156	11	.	.	PUNCT
easat-9765	157	1	the	the	DET
easat-9765	157	2	study	study	NOUN
easat-9765	157	3	also	also	ADV
easat-9765	157	4	found	find	VERB
easat-9765	157	5	that	that	SCONJ
easat-9765	157	6	fr	fr	PROPN
easat-9765	157	7	significantly	significantly	ADV
easat-9765	157	8	impacted	impact	VERB
easat-9765	157	9	the	the	DET
easat-9765	157	10	success	success	NOUN
easat-9765	157	11	of	of	ADP
easat-9765	157	12	ethiopian	ethiopian	ADJ
easat-9765	157	13	insurance	insurance	NOUN
easat-9765	157	14	firms	firm	NOUN
easat-9765	157	15	.	.	PUNCT
easat-9765	158	1	the	the	DET
easat-9765	158	2	study	study	NOUN
easat-9765	158	3	concludes	conclude	VERB
easat-9765	158	4	that	that	SCONJ
easat-9765	158	5	ethiopian	ethiopian	ADJ
easat-9765	158	6	insurance	insurance	NOUN
easat-9765	158	7	firms	firm	NOUN
easat-9765	158	8	would	would	AUX
easat-9765	158	9	benefit	benefit	VERB
easat-9765	158	10	from	from	ADP
easat-9765	158	11	focusing	focus	VERB
easat-9765	158	12	more	more	ADV
easat-9765	158	13	heavily	heavily	ADV
easat-9765	158	14	on	on	ADP
easat-9765	158	15	financial	financial	ADJ
easat-9765	158	16	risk	risk	NOUN
easat-9765	158	17	as	as	ADP
easat-9765	158	18	a	a	DET
easat-9765	158	19	means	means	NOUN
easat-9765	158	20	of	of	ADP
easat-9765	158	21	considerably	considerably	ADV
easat-9765	158	22	improving	improve	VERB
easat-9765	158	23	their	their	PRON
easat-9765	158	24	performance	performance	NOUN
easat-9765	158	25	.	.	PUNCT
easat-9765	159	1	according	accord	VERB
easat-9765	159	2	to	to	ADP
easat-9765	159	3	mukino	mukino	PROPN
easat-9765	159	4	[	[	X
easat-9765	159	5	16	16	NUM
easat-9765	159	6	]	]	X
easat-9765	159	7	financial	financial	ADJ
easat-9765	159	8	risk	risk	NOUN
easat-9765	159	9	has	have	AUX
easat-9765	159	10	been	be	AUX
easat-9765	159	11	seen	see	VERB
easat-9765	159	12	as	as	ADP
easat-9765	159	13	a	a	DET
easat-9765	159	14	significant	significant	ADJ
easat-9765	159	15	factor	factor	NOUN
easat-9765	159	16	in	in	ADP
easat-9765	159	17	insurance	insurance	NOUN
easat-9765	159	18	companies	company	NOUN
easat-9765	159	19	'	'	PART
easat-9765	159	20	bottom	bottom	ADJ
easat-9765	159	21	lines	line	NOUN
easat-9765	159	22	.	.	PUNCT
easat-9765	160	1	this	this	DET
easat-9765	160	2	research	research	NOUN
easat-9765	160	3	analyzed	analyze	VERB
easat-9765	160	4	the	the	DET
easat-9765	160	5	effect	effect	NOUN
easat-9765	160	6	of	of	ADP
easat-9765	160	7	fr	fr	NOUN
easat-9765	160	8	on	on	ADP
easat-9765	160	9	the	the	DET
easat-9765	160	10	performance	performance	NOUN
easat-9765	160	11	of	of	ADP
easat-9765	160	12	insurance	insurance	NOUN
easat-9765	160	13	firms	firm	NOUN
easat-9765	160	14	traded	trade	VERB
easat-9765	160	15	on	on	ADP
easat-9765	160	16	the	the	DET
easat-9765	160	17	nairobi	nairobi	PROPN
easat-9765	160	18	securities	securities	PROPN
easat-9765	160	19	exchange	exchange	PROPN
easat-9765	160	20	and	and	CCONJ
easat-9765	160	21	then	then	ADV
easat-9765	160	22	drew	draw	VERB
easat-9765	160	23	conclusions	conclusion	NOUN
easat-9765	160	24	about	about	ADP
easat-9765	160	25	those	those	DET
easat-9765	160	26	firms	firm	NOUN
easat-9765	160	27	'	'	PART
easat-9765	160	28	compliance	compliance	NOUN
easat-9765	160	29	with	with	ADP
easat-9765	160	30	the	the	DET
easat-9765	160	31	relevant	relevant	ADJ
easat-9765	160	32	rules	rule	NOUN
easat-9765	160	33	and	and	CCONJ
easat-9765	160	34	regulations	regulation	NOUN
easat-9765	160	35	.	.	PUNCT
easat-9765	161	1	data	datum	NOUN
easat-9765	161	2	was	be	AUX
easat-9765	161	3	collected	collect	VERB
easat-9765	161	4	from	from	ADP
easat-9765	161	5	six	six	NUM
easat-9765	161	6	different	different	ADJ
easat-9765	161	7	insurance	insurance	NOUN
easat-9765	161	8	providers	provider	NOUN
easat-9765	161	9	for	for	ADP
easat-9765	161	10	a	a	DET
easat-9765	161	11	span	span	NOUN
easat-9765	161	12	of	of	ADP
easat-9765	161	13	six	six	NUM
easat-9765	161	14	(	(	PUNCT
easat-9765	161	15	6	6	NUM
easat-9765	161	16	)	)	PUNCT
easat-9765	161	17	years	year	NOUN
easat-9765	161	18	,	,	PUNCT
easat-9765	161	19	from	from	ADP
easat-9765	161	20	2012	2012	NUM
easat-9765	161	21	to	to	ADP
easat-9765	161	22	2017	2017	NUM
easat-9765	161	23	,	,	PUNCT
easat-9765	161	24	and	and	CCONJ
easat-9765	161	25	analyzed	analyze	VERB
easat-9765	161	26	using	use	VERB
easat-9765	161	27	a	a	DET
easat-9765	161	28	descriptive	descriptive	ADJ
easat-9765	161	29	research	research	NOUN
easat-9765	161	30	approach	approach	NOUN
easat-9765	161	31	.	.	PUNCT
easat-9765	162	1	a	a	DET
easat-9765	162	2	correlation	correlation	NOUN
easat-9765	162	3	study	study	NOUN
easat-9765	162	4	showed	show	VERB
easat-9765	162	5	that	that	SCONJ
easat-9765	162	6	,	,	PUNCT
easat-9765	162	7	except	except	SCONJ
easat-9765	162	8	for	for	ADP
easat-9765	162	9	reinsurance	reinsurance	NOUN
easat-9765	162	10	risk	risk	NOUN
easat-9765	162	11	,	,	PUNCT
easat-9765	162	12	all	all	DET
easat-9765	162	13	financial	financial	ADJ
easat-9765	162	14	risks	risk	NOUN
easat-9765	162	15	exhibited	exhibit	VERB
easat-9765	162	16	a	a	DET
easat-9765	162	17	negative	negative	ADJ
easat-9765	162	18	correlation	correlation	NOUN
easat-9765	162	19	to	to	ADP
easat-9765	162	20	roa	roa	NOUN
easat-9765	162	21	that	that	PRON
easat-9765	162	22	was	be	AUX
easat-9765	162	23	statistically	statistically	ADV
easat-9765	162	24	insignificant	insignificant	ADJ
easat-9765	162	25	.	.	PUNCT
easat-9765	163	1	therefore	therefore	ADV
easat-9765	163	2	,	,	PUNCT
easat-9765	163	3	the	the	DET
easat-9765	163	4	study	study	NOUN
easat-9765	163	5	suggests	suggest	VERB
easat-9765	163	6	that	that	SCONJ
easat-9765	163	7	nse	nse	NOUN
easat-9765	163	8	-	-	PUNCT
easat-9765	163	9	listed	list	VERB
easat-9765	163	10	insurance	insurance	NOUN
easat-9765	163	11	businesses	business	NOUN
easat-9765	163	12	check	check	VERB
easat-9765	163	13	each	each	DET
easat-9765	163	14	variable	variable	NOUN
easat-9765	163	15	to	to	PART
easat-9765	163	16	improve	improve	VERB
easat-9765	163	17	their	their	PRON
easat-9765	163	18	performance	performance	NOUN
easat-9765	163	19	considerably	considerably	ADV
easat-9765	163	20	.	.	PUNCT
easat-9765	164	1	while	while	SCONJ
easat-9765	164	2	that	that	DET
easat-9765	164	3	research	research	NOUN
easat-9765	164	4	included	include	VERB
easat-9765	164	5	all	all	DET
easat-9765	164	6	publicly	publicly	ADV
easat-9765	164	7	traded	trade	VERB
easat-9765	164	8	companies	company	NOUN
easat-9765	164	9	in	in	ADP
easat-9765	164	10	kenya	kenya	PROPN
easat-9765	164	11	,	,	PUNCT
easat-9765	164	12	this	this	DET
easat-9765	164	13	one	one	NOUN
easat-9765	164	14	will	will	AUX
easat-9765	164	15	concentrate	concentrate	VERB
easat-9765	164	16	on	on	ADP
easat-9765	164	17	insurance	insurance	NOUN
easat-9765	164	18	firms	firm	NOUN
easat-9765	164	19	in	in	ADP
easat-9765	164	20	nigeria	nigeria	PROPN
easat-9765	164	21	's	's	PART
easat-9765	164	22	stock	stock	NOUN
easat-9765	164	23	market	market	NOUN
easat-9765	164	24	.	.	PUNCT
easat-9765	165	1	according	accord	VERB
easat-9765	165	2	to	to	ADP
easat-9765	165	3	a	a	DET
easat-9765	165	4	global	global	ADJ
easat-9765	165	5	study	study	NOUN
easat-9765	165	6	by	by	ADP
easat-9765	165	7	arif	arif	PROPN
easat-9765	165	8	and	and	CCONJ
easat-9765	165	9	showket	showket	VERB
easat-9765	165	10	[	[	X
easat-9765	165	11	15	15	NUM
easat-9765	165	12	]	]	X
easat-9765	165	13	financial	financial	ADJ
easat-9765	165	14	performance	performance	NOUN
easat-9765	165	15	was	be	AUX
easat-9765	165	16	positively	positively	ADV
easat-9765	165	17	correlated	correlate	VERB
easat-9765	165	18	with	with	ADP
easat-9765	165	19	solvency	solvency	NOUN
easat-9765	165	20	risk	risk	NOUN
easat-9765	165	21	and	and	CCONJ
easat-9765	165	22	liquidity	liquidity	NOUN
easat-9765	165	23	risk	risk	NOUN
easat-9765	165	24	but	but	CCONJ
easat-9765	165	25	not	not	PART
easat-9765	165	26	with	with	ADP
easat-9765	165	27	underwriting	underwriting	NOUN
easat-9765	165	28	risk	risk	NOUN
easat-9765	165	29	.	.	PUNCT
easat-9765	166	1	jugu	jugu	PROPN
easat-9765	166	2	,	,	PUNCT
easat-9765	166	3	et	et	PROPN
easat-9765	166	4	al	al	PROPN
easat-9765	166	5	.	.	PUNCT
easat-9765	167	1	[	[	X
easat-9765	167	2	32	32	NUM
easat-9765	167	3	]	]	PUNCT
easat-9765	167	4	analyze	analyze	VERB
easat-9765	167	5	financial	financial	ADJ
easat-9765	167	6	risk	risk	NOUN
easat-9765	167	7	(	(	PUNCT
easat-9765	167	8	fr	fr	NOUN
easat-9765	167	9	)	)	PUNCT
easat-9765	167	10	variables	variable	NOUN
easat-9765	167	11	that	that	PRON
easat-9765	167	12	affect	affect	VERB
easat-9765	167	13	the	the	DET
easat-9765	167	14	profitability	profitability	NOUN
easat-9765	167	15	of	of	ADP
easat-9765	167	16	ngx	ngx	NOUN
easat-9765	167	17	-	-	PUNCT
easat-9765	167	18	listed	list	VERB
easat-9765	167	19	nonlife	nonlife	NOUN
easat-9765	167	20	insurance	insurance	NOUN
easat-9765	167	21	firms	firm	NOUN
easat-9765	167	22	.	.	PUNCT
easat-9765	168	1	the	the	DET
easat-9765	168	2	study	study	NOUN
easat-9765	168	3	used	use	VERB
easat-9765	168	4	a	a	DET
easat-9765	168	5	panel	panel	NOUN
easat-9765	168	6	regression	regression	NOUN
easat-9765	168	7	technique	technique	NOUN
easat-9765	168	8	to	to	PART
easat-9765	168	9	estimate	estimate	VERB
easat-9765	168	10	the	the	DET
easat-9765	168	11	specified	specified	ADJ
easat-9765	168	12	model	model	NOUN
easat-9765	168	13	.	.	PUNCT
easat-9765	169	1	this	this	PRON
easat-9765	169	2	helped	helped	AUX
easat-9765	169	3	study	study	VERB
easat-9765	169	4	similar	similar	ADJ
easat-9765	169	5	non	non	ADJ
easat-9765	169	6	-	-	ADJ
easat-9765	169	7	life	life	ADJ
easat-9765	169	8	insurance	insurance	NOUN
easat-9765	169	9	companies	company	NOUN
easat-9765	169	10	.	.	PUNCT
easat-9765	170	1	the	the	DET
easat-9765	170	2	study	study	NOUN
easat-9765	170	3	found	find	VERB
easat-9765	170	4	that	that	SCONJ
easat-9765	170	5	financial	financial	ADJ
easat-9765	170	6	risks	risk	NOUN
easat-9765	170	7	harm	harm	VERB
easat-9765	170	8	nigerian	nigerian	ADJ
easat-9765	170	9	non	non	ADJ
easat-9765	170	10	-	-	ADJ
easat-9765	170	11	life	life	ADJ
easat-9765	170	12	insurance	insurance	NOUN
easat-9765	170	13	companies	company	NOUN
easat-9765	170	14	'	'	PART
easat-9765	170	15	profitability	profitability	NOUN
easat-9765	170	16	.	.	PUNCT
easat-9765	171	1	between	between	ADP
easat-9765	171	2	2008	2008	NUM
easat-9765	171	3	and	and	CCONJ
easat-9765	171	4	2018	2018	NUM
easat-9765	171	5	,	,	PUNCT
easat-9765	171	6	sr	sr	PROPN
easat-9765	171	7	and	and	CCONJ
easat-9765	171	8	rir	rir	PROPN
easat-9765	171	9	impacted	impact	VERB
easat-9765	171	10	nigerian	nigerian	ADJ
easat-9765	171	11	non	non	ADJ
easat-9765	171	12	-	-	ADJ
easat-9765	171	13	life	life	ADJ
easat-9765	171	14	insurance	insurance	NOUN
easat-9765	171	15	businesses	business	NOUN
easat-9765	171	16	'	'	PART
easat-9765	171	17	roa	roa	NOUN
easat-9765	171	18	.	.	PUNCT
easat-9765	172	1	the	the	DET
easat-9765	172	2	findings	finding	NOUN
easat-9765	172	3	had	have	VERB
easat-9765	172	4	implications	implication	NOUN
easat-9765	172	5	for	for	ADP
easat-9765	172	6	insurers	insurer	NOUN
easat-9765	172	7	and	and	CCONJ
easat-9765	172	8	regulators	regulator	NOUN
easat-9765	172	9	.	.	PUNCT
easat-9765	173	1	insurance	insurance	NOUN
easat-9765	173	2	companies	company	NOUN
easat-9765	173	3	mitigate	mitigate	VERB
easat-9765	173	4	all	all	DET
easat-9765	173	5	kinds	kind	NOUN
easat-9765	173	6	of	of	ADP
easat-9765	173	7	risks	risk	NOUN
easat-9765	173	8	for	for	ADP
easat-9765	173	9	individuals	individual	NOUN
easat-9765	173	10	and	and	CCONJ
easat-9765	173	11	organizations	organization	NOUN
easat-9765	173	12	,	,	PUNCT
easat-9765	173	13	so	so	ADV
easat-9765	173	14	their	their	PRON
easat-9765	173	15	owners	owner	NOUN
easat-9765	173	16	should	should	AUX
easat-9765	173	17	pay	pay	VERB
easat-9765	173	18	special	special	ADJ
easat-9765	173	19	attention	attention	NOUN
easat-9765	173	20	to	to	ADP
easat-9765	173	21	fr	fr	PROPN
easat-9765	173	22	variables	variable	NOUN
easat-9765	173	23	that	that	PRON
easat-9765	173	24	may	may	AUX
easat-9765	173	25	affect	affect	VERB
easat-9765	173	26	their	their	PRON
easat-9765	173	27	corporate	corporate	ADJ
easat-9765	173	28	profitability	profitability	NOUN
easat-9765	173	29	.	.	PUNCT
easat-9765	174	1	nigerian	nigerian	ADJ
easat-9765	174	2	insurance	insurance	NOUN
easat-9765	174	3	authorities	authority	NOUN
easat-9765	174	4	should	should	AUX
easat-9765	174	5	create	create	VERB
easat-9765	174	6	profitable	profitable	ADJ
easat-9765	174	7	policies	policy	NOUN
easat-9765	174	8	.	.	PUNCT
easat-9765	175	1	the	the	DET
easat-9765	175	2	current	current	ADJ
easat-9765	175	3	study	study	NOUN
easat-9765	175	4	covers	cover	VERB
easat-9765	175	5	listed	list	VERB
easat-9765	175	6	insurance	insurance	NOUN
easat-9765	175	7	businesses	business	NOUN
easat-9765	175	8	,	,	PUNCT
easat-9765	175	9	whereas	whereas	SCONJ
easat-9765	175	10	the	the	DET
easat-9765	175	11	former	former	ADJ
easat-9765	175	12	research	research	NOUN
easat-9765	175	13	covered	cover	VERB
easat-9765	175	14	listed	list	VERB
easat-9765	175	15	non	non	ADJ
easat-9765	175	16	-	-	ADJ
easat-9765	175	17	life	life	ADJ
easat-9765	175	18	insurance	insurance	NOUN
easat-9765	175	19	companies	company	NOUN
easat-9765	175	20	in	in	ADP
easat-9765	175	21	nigeria	nigeria	PROPN
easat-9765	175	22	.	.	PUNCT
easat-9765	176	1	moreover	moreover	ADV
easat-9765	176	2	,	,	PUNCT
easat-9765	176	3	the	the	DET
easat-9765	176	4	covid-19	covid-19	PROPN
easat-9765	176	5	pandemic	pandemic	NOUN
easat-9765	176	6	has	have	AUX
easat-9765	176	7	affected	affect	VERB
easat-9765	176	8	insurance	insurance	NOUN
easat-9765	176	9	company	company	NOUN
easat-9765	176	10	profitability	profitability	NOUN
easat-9765	176	11	in	in	ADP
easat-9765	176	12	the	the	DET
easat-9765	176	13	last	last	ADJ
easat-9765	176	14	three	three	NUM
easat-9765	176	15	years	year	NOUN
easat-9765	176	16	.	.	PUNCT
easat-9765	177	1	fali	fali	PROPN
easat-9765	177	2	,	,	PUNCT
easat-9765	177	3	et	et	PROPN
easat-9765	177	4	al	al	PROPN
easat-9765	177	5	.	.	PUNCT
easat-9765	178	1	[	[	X
easat-9765	178	2	29	29	NUM
easat-9765	178	3	]	]	PUNCT
easat-9765	178	4	examined	examine	VERB
easat-9765	178	5	the	the	DET
easat-9765	178	6	effect	effect	NOUN
easat-9765	178	7	of	of	ADP
easat-9765	178	8	fr	fr	NOUN
easat-9765	178	9	on	on	ADP
easat-9765	178	10	the	the	DET
easat-9765	178	11	fp	fp	PROPN
easat-9765	178	12	of	of	ADP
easat-9765	178	13	listed	list	VERB
easat-9765	178	14	insurance	insurance	NOUN
easat-9765	178	15	companies	company	NOUN
easat-9765	178	16	in	in	ADP
easat-9765	178	17	nigeria	nigeria	PRON
easat-9765	178	18	between	between	ADP
easat-9765	178	19	2009	2009	NUM
easat-9765	178	20	and	and	CCONJ
easat-9765	178	21	2018	2018	NUM
easat-9765	178	22	.	.	PUNCT
easat-9765	179	1	the	the	DET
easat-9765	179	2	study	study	NOUN
easat-9765	179	3	's	's	PART
easat-9765	179	4	population	population	NOUN
easat-9765	179	5	consists	consist	VERB
easat-9765	179	6	of	of	ADP
easat-9765	179	7	publicly	publicly	ADV
easat-9765	179	8	traded	trade	VERB
easat-9765	179	9	insurance	insurance	NOUN
easat-9765	179	10	providers	provider	NOUN
easat-9765	179	11	,	,	PUNCT
easat-9765	179	12	and	and	CCONJ
easat-9765	179	13	the	the	DET
easat-9765	179	14	sample	sample	NOUN
easat-9765	179	15	size	size	NOUN
easat-9765	179	16	is	be	AUX
easat-9765	179	17	nineteen	nineteen	NUM
easat-9765	179	18	enterprises	enterprise	NOUN
easat-9765	179	19	.	.	PUNCT
easat-9765	180	1	the	the	DET
easat-9765	180	2	research	research	NOUN
easat-9765	180	3	employed	employ	VERB
easat-9765	180	4	a	a	DET
easat-9765	180	5	correlational	correlational	ADJ
easat-9765	180	6	design	design	NOUN
easat-9765	180	7	and	and	CCONJ
easat-9765	180	8	relied	rely	VERB
easat-9765	180	9	on	on	ADP
easat-9765	180	10	secondary	secondary	ADJ
easat-9765	180	11	data	datum	NOUN
easat-9765	180	12	gathered	gather	VERB
easat-9765	180	13	from	from	ADP
easat-9765	180	14	the	the	DET
easat-9765	180	15	companies	company	NOUN
easat-9765	180	16	'	'	PART
easat-9765	180	17	annual	annual	ADJ
easat-9765	180	18	reports	report	NOUN
easat-9765	180	19	.	.	PUNCT
easat-9765	181	1	the	the	DET
easat-9765	181	2	regression	regression	NOUN
easat-9765	181	3	results	result	NOUN
easat-9765	181	4	showed	show	VERB
easat-9765	181	5	that	that	SCONJ
easat-9765	181	6	cr	cr	PROPN
easat-9765	181	7	significantly	significantly	ADV
easat-9765	181	8	and	and	CCONJ
easat-9765	181	9	negatively	negatively	ADV
easat-9765	181	10	affected	affect	VERB
easat-9765	181	11	financial	financial	ADJ
easat-9765	181	12	performance	performance	NOUN
easat-9765	181	13	,	,	PUNCT
easat-9765	181	14	while	while	SCONJ
easat-9765	181	15	lr	lr	NOUN
easat-9765	181	16	had	have	VERB
easat-9765	181	17	no	no	DET
easat-9765	181	18	discernible	discernible	ADJ
easat-9765	181	19	impact	impact	NOUN
easat-9765	181	20	and	and	CCONJ
easat-9765	181	21	sr	sr	PROPN
easat-9765	181	22	had	have	VERB
easat-9765	181	23	a	a	DET
easat-9765	181	24	positive	positive	ADJ
easat-9765	181	25	effect	effect	NOUN
easat-9765	181	26	.	.	PUNCT
easat-9765	182	1	the	the	DET
easat-9765	182	2	paper	paper	NOUN
easat-9765	182	3	suggests	suggest	VERB
easat-9765	182	4	that	that	SCONJ
easat-9765	182	5	nigerian	nigerian	ADJ
easat-9765	182	6	insurers	insurer	NOUN
easat-9765	182	7	implement	implement	VERB
easat-9765	182	8	new	new	ADJ
easat-9765	182	9	measures	measure	NOUN
easat-9765	182	10	to	to	PART
easat-9765	182	11	better	well	ADV
easat-9765	182	12	manage	manage	VERB
easat-9765	182	13	their	their	PRON
easat-9765	182	14	accounts	account	NOUN
easat-9765	182	15	receivable	receivable	ADJ
easat-9765	182	16	by	by	ADP
easat-9765	182	17	offering	offer	VERB
easat-9765	182	18	suitable	suitable	ADJ
easat-9765	182	19	payment	payment	NOUN
easat-9765	182	20	options	option	NOUN
easat-9765	182	21	to	to	ADP
easat-9765	182	22	their	their	PRON
easat-9765	182	23	debtors	debtor	NOUN
easat-9765	182	24	.	.	PUNCT
easat-9765	183	1	the	the	DET
easat-9765	183	2	study	study	NOUN
easat-9765	183	3	6	6	NUM
easat-9765	183	4	edelweiss	edelweiss	PROPN
easat-9765	183	5	applied	apply	VERB
easat-9765	183	6	science	science	NOUN
easat-9765	183	7	and	and	CCONJ
easat-9765	183	8	technology	technology	NOUN
easat-9765	183	9	issn	issn	PROPN
easat-9765	183	10	:	:	PUNCT
easat-9765	183	11	2576	2576	NUM
easat-9765	183	12	-	-	SYM
easat-9765	183	13	8484	8484	NUM
easat-9765	183	14	vol	vol	NOUN
easat-9765	183	15	.	.	PROPN
easat-9765	184	1	9	9	NUM
easat-9765	184	2	,	,	PUNCT
easat-9765	184	3	no	no	INTJ
easat-9765	184	4	.	.	NOUN
easat-9765	184	5	9	9	NUM
easat-9765	184	6	:	:	SYM
easat-9765	184	7	1	1	NUM
easat-9765	184	8	-	-	SYM
easat-9765	184	9	15	15	NUM
easat-9765	184	10	,	,	PUNCT
easat-9765	184	11	2025	2025	NUM
easat-9765	184	12	doi	doi	NOUN
easat-9765	184	13	:	:	PUNCT
easat-9765	184	14	10.55214/2576	10.55214/2576	NUM
easat-9765	184	15	-	-	PUNCT
easat-9765	184	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	184	17	©	©	PROPN
easat-9765	184	18	2025	2025	NUM
easat-9765	184	19	by	by	ADP
easat-9765	184	20	the	the	DET
easat-9765	184	21	authors	author	NOUN
easat-9765	184	22	;	;	PUNCT
easat-9765	184	23	licensee	licensee	PROPN
easat-9765	184	24	learning	learning	NOUN
easat-9765	184	25	gate	gate	NOUN
easat-9765	184	26	posited	posit	VERB
easat-9765	184	27	that	that	SCONJ
easat-9765	184	28	if	if	SCONJ
easat-9765	184	29	not	not	PART
easat-9765	184	30	handled	handle	VERB
easat-9765	184	31	properly	properly	ADV
easat-9765	184	32	,	,	PUNCT
easat-9765	184	33	financial	financial	ADJ
easat-9765	184	34	risk	risk	NOUN
easat-9765	184	35	can	can	AUX
easat-9765	184	36	lead	lead	VERB
easat-9765	184	37	to	to	ADP
easat-9765	184	38	a	a	DET
easat-9765	184	39	company	company	NOUN
easat-9765	184	40	's	's	PART
easat-9765	184	41	demise	demise	NOUN
easat-9765	184	42	,	,	PUNCT
easat-9765	184	43	and	and	CCONJ
easat-9765	184	44	insurance	insurance	NOUN
easat-9765	184	45	companies	company	NOUN
easat-9765	184	46	are	be	AUX
easat-9765	184	47	particularly	particularly	ADV
easat-9765	184	48	vulnerable	vulnerable	ADJ
easat-9765	184	49	because	because	SCONJ
easat-9765	184	50	their	their	PRON
easat-9765	184	51	core	core	NOUN
easat-9765	184	52	business	business	NOUN
easat-9765	184	53	is	be	AUX
easat-9765	184	54	the	the	DET
easat-9765	184	55	day	day	NOUN
easat-9765	184	56	-	-	PUNCT
easat-9765	184	57	to	to	ADP
easat-9765	184	58	-	-	PUNCT
easat-9765	184	59	day	day	NOUN
easat-9765	184	60	management	management	NOUN
easat-9765	184	61	of	of	ADP
easat-9765	184	62	risk	risk	NOUN
easat-9765	184	63	.	.	PUNCT
easat-9765	185	1	fali	fali	PROPN
easat-9765	185	2	,	,	PUNCT
easat-9765	185	3	et	et	PROPN
easat-9765	185	4	al	al	PROPN
easat-9765	185	5	.	.	PUNCT
easat-9765	186	1	[	[	X
easat-9765	186	2	30	30	NUM
easat-9765	186	3	]	]	PUNCT
easat-9765	186	4	evaluated	evaluate	VERB
easat-9765	186	5	listed	list	VERB
easat-9765	186	6	insurance	insurance	NOUN
easat-9765	186	7	companies	company	NOUN
easat-9765	186	8	in	in	ADP
easat-9765	186	9	nigeria	nigeria	PROPN
easat-9765	186	10	for	for	ADP
easat-9765	186	11	their	their	PRON
easat-9765	186	12	profitability	profitability	NOUN
easat-9765	186	13	and	and	CCONJ
easat-9765	186	14	exposure	exposure	NOUN
easat-9765	186	15	to	to	ADP
easat-9765	186	16	insurance	insurance	NOUN
easat-9765	186	17	-	-	PUNCT
easat-9765	186	18	specific	specific	ADJ
easat-9765	186	19	risk	risk	NOUN
easat-9765	186	20	.	.	PUNCT
easat-9765	187	1	insurance	insurance	NOUN
easat-9765	187	2	companies	company	NOUN
easat-9765	187	3	take	take	VERB
easat-9765	187	4	on	on	ADP
easat-9765	187	5	a	a	DET
easat-9765	187	6	wide	wide	ADJ
easat-9765	187	7	variety	variety	NOUN
easat-9765	187	8	of	of	ADP
easat-9765	187	9	monetary	monetary	ADJ
easat-9765	187	10	risks	risk	NOUN
easat-9765	187	11	inherent	inherent	ADJ
easat-9765	187	12	to	to	ADP
easat-9765	187	13	their	their	PRON
easat-9765	187	14	industry	industry	NOUN
easat-9765	187	15	.	.	PUNCT
easat-9765	188	1	this	this	DET
easat-9765	188	2	study	study	NOUN
easat-9765	188	3	uses	use	VERB
easat-9765	188	4	a	a	DET
easat-9765	188	5	sample	sample	NOUN
easat-9765	188	6	size	size	NOUN
easat-9765	188	7	of	of	ADP
easat-9765	188	8	19	19	NUM
easat-9765	188	9	enterprises	enterprise	NOUN
easat-9765	188	10	throughout	throughout	ADP
easat-9765	188	11	nigeria	nigeria	PROPN
easat-9765	188	12	to	to	PART
easat-9765	188	13	examine	examine	VERB
easat-9765	188	14	the	the	DET
easat-9765	188	15	impact	impact	NOUN
easat-9765	188	16	of	of	ADP
easat-9765	188	17	insurance	insurance	NOUN
easat-9765	188	18	-	-	PUNCT
easat-9765	188	19	specific	specific	ADJ
easat-9765	188	20	risks	risk	NOUN
easat-9765	188	21	on	on	ADP
easat-9765	188	22	profitability	profitability	NOUN
easat-9765	188	23	over	over	ADP
easat-9765	188	24	10	10	NUM
easat-9765	188	25	years	year	NOUN
easat-9765	188	26	(	(	PUNCT
easat-9765	188	27	2009–2018	2009–2018	NUM
easat-9765	188	28	)	)	PUNCT
easat-9765	188	29	.	.	PUNCT
easat-9765	189	1	insurance	insurance	NOUN
easat-9765	189	2	-	-	PUNCT
easat-9765	189	3	specific	specific	ADJ
easat-9765	189	4	risks	risk	NOUN
easat-9765	189	5	were	be	AUX
easat-9765	189	6	measured	measure	VERB
easat-9765	189	7	with	with	ADP
easat-9765	189	8	three	three	NUM
easat-9765	189	9	independent	independent	ADJ
easat-9765	189	10	variables	variable	NOUN
easat-9765	189	11	:	:	PUNCT
easat-9765	189	12	reinsurance	reinsurance	NOUN
easat-9765	189	13	,	,	PUNCT
easat-9765	189	14	technical	technical	ADJ
easat-9765	189	15	provisions	provision	NOUN
easat-9765	189	16	,	,	PUNCT
easat-9765	189	17	and	and	CCONJ
easat-9765	189	18	underwriting	underwriting	NOUN
easat-9765	189	19	risks	risk	NOUN
easat-9765	189	20	.	.	PUNCT
easat-9765	190	1	the	the	DET
easat-9765	190	2	net	net	ADJ
easat-9765	190	3	profit	profit	NOUN
easat-9765	190	4	margin	margin	NOUN
easat-9765	190	5	measured	measure	VERB
easat-9765	190	6	the	the	DET
easat-9765	190	7	profitability	profitability	NOUN
easat-9765	190	8	of	of	ADP
easat-9765	190	9	the	the	DET
easat-9765	190	10	business	business	NOUN
easat-9765	190	11	.	.	PUNCT
easat-9765	191	1	the	the	DET
easat-9765	191	2	study	study	NOUN
easat-9765	191	3	finds	find	VERB
easat-9765	191	4	that	that	PRON
easat-9765	191	5	profitability	profitability	NOUN
easat-9765	191	6	was	be	AUX
easat-9765	191	7	negatively	negatively	ADV
easat-9765	191	8	impacted	impact	VERB
easat-9765	191	9	by	by	ADP
easat-9765	191	10	the	the	DET
easat-9765	191	11	technical	technical	ADJ
easat-9765	191	12	provision	provision	NOUN
easat-9765	191	13	and	and	CCONJ
easat-9765	191	14	the	the	DET
easat-9765	191	15	underwriting	underwriting	NOUN
easat-9765	191	16	risks	risk	NOUN
easat-9765	191	17	,	,	PUNCT
easat-9765	191	18	but	but	CCONJ
easat-9765	191	19	not	not	PART
easat-9765	191	20	by	by	ADP
easat-9765	191	21	the	the	DET
easat-9765	191	22	reinsurance	reinsurance	NOUN
easat-9765	191	23	risk	risk	NOUN
easat-9765	191	24	.	.	PUNCT
easat-9765	192	1	the	the	DET
easat-9765	192	2	research	research	NOUN
easat-9765	192	3	indicates	indicate	VERB
easat-9765	192	4	that	that	SCONJ
easat-9765	192	5	nigerian	nigerian	ADJ
easat-9765	192	6	insurance	insurance	NOUN
easat-9765	192	7	firms	firm	NOUN
easat-9765	192	8	'	'	PART
easat-9765	192	9	profitability	profitability	NOUN
easat-9765	192	10	will	will	AUX
easat-9765	192	11	suffer	suffer	VERB
easat-9765	192	12	if	if	SCONJ
easat-9765	192	13	they	they	PRON
easat-9765	192	14	invest	invest	VERB
easat-9765	192	15	more	more	ADV
easat-9765	192	16	in	in	ADP
easat-9765	192	17	technical	technical	ADJ
easat-9765	192	18	provision	provision	NOUN
easat-9765	192	19	and	and	CCONJ
easat-9765	192	20	risk	risk	NOUN
easat-9765	192	21	underwriting	underwriting	NOUN
easat-9765	192	22	.	.	PUNCT
easat-9765	193	1	data	datum	NOUN
easat-9765	193	2	from	from	ADP
easat-9765	193	3	45	45	NUM
easat-9765	193	4	publicly	publicly	ADV
easat-9765	193	5	traded	trade	VERB
easat-9765	193	6	nigerian	nigerian	ADJ
easat-9765	193	7	financial	financial	ADJ
easat-9765	193	8	organizations	organization	NOUN
easat-9765	193	9	listed	list	VERB
easat-9765	193	10	on	on	ADP
easat-9765	193	11	the	the	DET
easat-9765	193	12	nigerian	nigerian	ADJ
easat-9765	193	13	exchange	exchange	NOUN
easat-9765	193	14	group	group	NOUN
easat-9765	193	15	between	between	ADP
easat-9765	193	16	2012	2012	NUM
easat-9765	193	17	and	and	CCONJ
easat-9765	193	18	2016	2016	NUM
easat-9765	193	19	served	serve	VERB
easat-9765	193	20	as	as	ADP
easat-9765	193	21	the	the	DET
easat-9765	193	22	statistical	statistical	ADJ
easat-9765	193	23	population	population	NOUN
easat-9765	193	24	for	for	ADP
easat-9765	193	25	the	the	DET
easat-9765	193	26	study	study	NOUN
easat-9765	193	27	conducted	conduct	VERB
easat-9765	193	28	by	by	ADP
easat-9765	193	29	kakanda	kakanda	NOUN
easat-9765	193	30	,	,	PUNCT
easat-9765	193	31	et	et	PROPN
easat-9765	193	32	al	al	PROPN
easat-9765	193	33	.	.	PUNCT
easat-9765	194	1	[	[	X
easat-9765	194	2	25	25	NUM
easat-9765	194	3	]	]	PUNCT
easat-9765	194	4	.	.	PUNCT
easat-9765	195	1	the	the	DET
easat-9765	195	2	purpose	purpose	NOUN
easat-9765	195	3	of	of	ADP
easat-9765	195	4	the	the	DET
easat-9765	195	5	research	research	NOUN
easat-9765	195	6	was	be	AUX
easat-9765	195	7	to	to	PART
easat-9765	195	8	examine	examine	VERB
easat-9765	195	9	the	the	DET
easat-9765	195	10	association	association	NOUN
easat-9765	195	11	between	between	ADP
easat-9765	195	12	rmc	rmc	PROPN
easat-9765	195	13	features	feature	NOUN
easat-9765	195	14	and	and	CCONJ
easat-9765	195	15	market	market	NOUN
easat-9765	195	16	performance	performance	NOUN
easat-9765	195	17	by	by	ADP
easat-9765	195	18	employing	employ	VERB
easat-9765	195	19	a	a	DET
easat-9765	195	20	descriptive	descriptive	ADJ
easat-9765	195	21	statistics	statistic	NOUN
easat-9765	195	22	strategy	strategy	NOUN
easat-9765	195	23	and	and	CCONJ
easat-9765	195	24	a	a	DET
easat-9765	195	25	panel	panel	NOUN
easat-9765	195	26	-	-	PUNCT
easat-9765	195	27	corrected	correct	VERB
easat-9765	195	28	standard	standard	ADJ
easat-9765	195	29	errors	error	NOUN
easat-9765	195	30	(	(	PUNCT
easat-9765	195	31	pcses	pcse	NOUN
easat-9765	195	32	)	)	PUNCT
easat-9765	195	33	regression	regression	NOUN
easat-9765	195	34	model	model	NOUN
easat-9765	195	35	.	.	PUNCT
easat-9765	196	1	a	a	DET
easat-9765	196	2	greater	great	ADJ
easat-9765	196	3	risk	risk	NOUN
easat-9765	196	4	management	management	NOUN
easat-9765	196	5	size	size	NOUN
easat-9765	196	6	was	be	AUX
easat-9765	196	7	found	find	VERB
easat-9765	196	8	to	to	PART
easat-9765	196	9	have	have	VERB
easat-9765	196	10	an	an	DET
easat-9765	196	11	adverse	adverse	ADJ
easat-9765	196	12	significant	significant	ADJ
easat-9765	196	13	effect	effect	NOUN
easat-9765	196	14	on	on	ADP
easat-9765	196	15	firm	firm	ADJ
easat-9765	196	16	performance	performance	NOUN
easat-9765	196	17	,	,	PUNCT
easat-9765	196	18	whereas	whereas	SCONJ
easat-9765	196	19	a	a	DET
easat-9765	196	20	positive	positive	ADJ
easat-9765	196	21	significant	significant	ADJ
easat-9765	196	22	effect	effect	NOUN
easat-9765	196	23	was	be	AUX
easat-9765	196	24	found	find	VERB
easat-9765	196	25	for	for	ADP
easat-9765	196	26	rmc	rmc	PROPN
easat-9765	196	27	composition	composition	NOUN
easat-9765	196	28	and	and	CCONJ
easat-9765	196	29	rmc	rmc	PROPN
easat-9765	196	30	meetings	meeting	NOUN
easat-9765	196	31	.	.	PUNCT
easat-9765	197	1	also	also	ADV
easat-9765	197	2	,	,	PUNCT
easat-9765	197	3	jimoh	jimoh	ADJ
easat-9765	197	4	and	and	CCONJ
easat-9765	197	5	attah	attah	PROPN
easat-9765	197	6	[	[	X
easat-9765	197	7	26	26	NUM
easat-9765	197	8	]	]	PUNCT
easat-9765	197	9	investigated	investigate	VERB
easat-9765	197	10	the	the	DET
easat-9765	197	11	characteristics	characteristic	NOUN
easat-9765	197	12	of	of	ADP
easat-9765	197	13	rmc	rmc	PROPN
easat-9765	197	14	and	and	CCONJ
easat-9765	197	15	bank	bank	NOUN
easat-9765	197	16	performance	performance	NOUN
easat-9765	197	17	in	in	ADP
easat-9765	197	18	nigeria	nigeria	PROPN
easat-9765	197	19	.	.	PUNCT
easat-9765	198	1	fifteen	fifteen	NUM
easat-9765	198	2	banks	bank	NOUN
easat-9765	198	3	trading	trade	VERB
easat-9765	198	4	on	on	ADP
easat-9765	198	5	the	the	DET
easat-9765	198	6	floor	floor	NOUN
easat-9765	198	7	of	of	ADP
easat-9765	198	8	the	the	DET
easat-9765	198	9	ngx	ngx	PROPN
easat-9765	198	10	make	make	VERB
easat-9765	198	11	up	up	ADP
easat-9765	198	12	the	the	DET
easat-9765	198	13	study	study	NOUN
easat-9765	198	14	's	's	PART
easat-9765	198	15	sample	sample	NOUN
easat-9765	198	16	.	.	PUNCT
easat-9765	199	1	the	the	DET
easat-9765	199	2	results	result	NOUN
easat-9765	199	3	of	of	ADP
easat-9765	199	4	the	the	DET
easat-9765	199	5	study	study	NOUN
easat-9765	199	6	show	show	VERB
easat-9765	199	7	a	a	DET
easat-9765	199	8	positive	positive	ADJ
easat-9765	199	9	correlation	correlation	NOUN
easat-9765	199	10	between	between	ADP
easat-9765	199	11	risk	risk	NOUN
easat-9765	199	12	governance	governance	NOUN
easat-9765	199	13	and	and	CCONJ
easat-9765	199	14	roa	roa	PROPN
easat-9765	199	15	,	,	PUNCT
easat-9765	199	16	except	except	SCONJ
easat-9765	199	17	for	for	ADP
easat-9765	199	18	risk	risk	NOUN
easat-9765	199	19	committee	committee	NOUN
easat-9765	199	20	size	size	NOUN
easat-9765	199	21	.	.	PUNCT
easat-9765	200	1	while	while	SCONJ
easat-9765	200	2	this	this	DET
easat-9765	200	3	investigation	investigation	NOUN
easat-9765	200	4	focuses	focus	VERB
easat-9765	200	5	on	on	ADP
easat-9765	200	6	the	the	DET
easat-9765	200	7	insurance	insurance	NOUN
easat-9765	200	8	industry	industry	NOUN
easat-9765	200	9	,	,	PUNCT
easat-9765	200	10	the	the	DET
easat-9765	200	11	prior	prior	ADJ
easat-9765	200	12	research	research	NOUN
easat-9765	200	13	utilized	utilize	VERB
easat-9765	200	14	the	the	DET
easat-9765	200	15	banking	banking	NOUN
easat-9765	200	16	sector	sector	NOUN
easat-9765	200	17	.	.	PUNCT
easat-9765	201	1	in	in	ADP
easat-9765	201	2	addition	addition	NOUN
easat-9765	201	3	,	,	PUNCT
easat-9765	201	4	abubakar	abubakar	PROPN
easat-9765	201	5	,	,	PUNCT
easat-9765	201	6	et	et	PROPN
easat-9765	201	7	al	al	PROPN
easat-9765	201	8	.	.	PUNCT
easat-9765	202	1	[	[	X
easat-9765	202	2	27	27	NUM
easat-9765	202	3	]	]	PUNCT
easat-9765	202	4	examine	examine	VERB
easat-9765	202	5	how	how	SCONJ
easat-9765	202	6	the	the	DET
easat-9765	202	7	knowledge	knowledge	NOUN
easat-9765	202	8	and	and	CCONJ
easat-9765	202	9	experience	experience	NOUN
easat-9765	202	10	of	of	ADP
easat-9765	202	11	the	the	DET
easat-9765	202	12	rmc	rmc	PROPN
easat-9765	202	13	and	and	CCONJ
easat-9765	202	14	the	the	DET
easat-9765	202	15	data	datum	NOUN
easat-9765	202	16	from	from	ADP
easat-9765	202	17	the	the	DET
easat-9765	202	18	financial	financial	ADJ
easat-9765	202	19	board	board	NOUN
easat-9765	202	20	affect	affect	VERB
easat-9765	202	21	the	the	DET
easat-9765	202	22	bottom	bottom	ADJ
easat-9765	202	23	line	line	NOUN
easat-9765	202	24	of	of	ADP
easat-9765	202	25	nigerian	nigerian	ADJ
easat-9765	202	26	banks	bank	NOUN
easat-9765	202	27	traded	trade	VERB
easat-9765	202	28	on	on	ADP
easat-9765	202	29	the	the	DET
easat-9765	202	30	stock	stock	NOUN
easat-9765	202	31	market	market	NOUN
easat-9765	202	32	over	over	ADP
easat-9765	202	33	three	three	NUM
easat-9765	202	34	years	year	NOUN
easat-9765	202	35	(	(	PUNCT
easat-9765	202	36	2014–2016	2014–2016	NUM
easat-9765	202	37	)	)	PUNCT
easat-9765	202	38	.	.	PUNCT
easat-9765	203	1	secondary	secondary	ADJ
easat-9765	203	2	data	datum	NOUN
easat-9765	203	3	was	be	AUX
easat-9765	203	4	employed	employ	VERB
easat-9765	203	5	,	,	PUNCT
easat-9765	203	6	and	and	CCONJ
easat-9765	203	7	random	random	ADJ
easat-9765	203	8	-	-	PUNCT
easat-9765	203	9	effect	effect	NOUN
easat-9765	203	10	analysis	analysis	NOUN
easat-9765	203	11	was	be	AUX
easat-9765	203	12	implemented	implement	VERB
easat-9765	203	13	.	.	PUNCT
easat-9765	204	1	the	the	DET
easat-9765	204	2	study	study	NOUN
easat-9765	204	3	found	find	VERB
easat-9765	204	4	that	that	SCONJ
easat-9765	204	5	a	a	DET
easat-9765	204	6	larger	large	ADJ
easat-9765	204	7	rmc	rmc	NOUN
easat-9765	204	8	had	have	VERB
easat-9765	204	9	a	a	DET
easat-9765	204	10	significant	significant	ADJ
easat-9765	204	11	influence	influence	NOUN
easat-9765	204	12	on	on	ADP
easat-9765	204	13	roa	roa	PROPN
easat-9765	204	14	,	,	PUNCT
easat-9765	204	15	whereas	whereas	SCONJ
easat-9765	204	16	a	a	DET
easat-9765	204	17	smaller	small	ADJ
easat-9765	204	18	committee	committee	NOUN
easat-9765	204	19	's	's	PART
easat-9765	204	20	independence	independence	NOUN
easat-9765	204	21	had	have	VERB
easat-9765	204	22	a	a	DET
easat-9765	204	23	substantial	substantial	ADJ
easat-9765	204	24	adverse	adverse	ADJ
easat-9765	204	25	effect	effect	NOUN
easat-9765	204	26	.	.	PUNCT
easat-9765	205	1	the	the	DET
easat-9765	205	2	current	current	ADJ
easat-9765	205	3	research	research	NOUN
easat-9765	205	4	uses	use	VERB
easat-9765	205	5	the	the	DET
easat-9765	205	6	rmc	rmc	PROPN
easat-9765	205	7	as	as	ADP
easat-9765	205	8	a	a	DET
easat-9765	205	9	moderator	moderator	NOUN
easat-9765	205	10	,	,	PUNCT
easat-9765	205	11	whereas	whereas	SCONJ
easat-9765	205	12	the	the	DET
easat-9765	205	13	former	former	ADJ
easat-9765	205	14	study	study	NOUN
easat-9765	205	15	focused	focus	VERB
easat-9765	205	16	on	on	ADP
easat-9765	205	17	the	the	DET
easat-9765	205	18	rmc	rmc	PROPN
easat-9765	205	19	as	as	ADP
easat-9765	205	20	an	an	DET
easat-9765	205	21	independent	independent	ADJ
easat-9765	205	22	variable	variable	NOUN
easat-9765	205	23	in	in	ADP
easat-9765	205	24	the	the	DET
easat-9765	205	25	investigation	investigation	NOUN
easat-9765	205	26	.	.	PUNCT
easat-9765	206	1	financial	financial	ADJ
easat-9765	206	2	risk	risk	NOUN
easat-9765	206	3	and	and	CCONJ
easat-9765	206	4	performance	performance	NOUN
easat-9765	206	5	were	be	AUX
easat-9765	206	6	studied	study	VERB
easat-9765	206	7	by	by	ADP
easat-9765	206	8	mohammed	mohammed	PROPN
easat-9765	206	9	,	,	PUNCT
easat-9765	206	10	et	et	PROPN
easat-9765	206	11	al	al	PROPN
easat-9765	206	12	.	.	PUNCT
easat-9765	207	1	[	[	X
easat-9765	207	2	24	24	NUM
easat-9765	207	3	]	]	PUNCT
easat-9765	207	4	and	and	CCONJ
easat-9765	207	5	they	they	PRON
easat-9765	207	6	found	find	VERB
easat-9765	207	7	that	that	SCONJ
easat-9765	207	8	rmc	rmc	PROPN
easat-9765	207	9	played	play	VERB
easat-9765	207	10	a	a	DET
easat-9765	207	11	moderating	moderate	VERB
easat-9765	207	12	role	role	NOUN
easat-9765	207	13	.	.	PUNCT
easat-9765	208	1	default	default	NOUN
easat-9765	208	2	risk	risk	NOUN
easat-9765	208	3	,	,	PUNCT
easat-9765	208	4	liquidity	liquidity	NOUN
easat-9765	208	5	risk	risk	NOUN
easat-9765	208	6	,	,	PUNCT
easat-9765	208	7	capital	capital	NOUN
easat-9765	208	8	risk	risk	NOUN
easat-9765	208	9	,	,	PUNCT
easat-9765	208	10	and	and	CCONJ
easat-9765	208	11	market	market	NOUN
easat-9765	208	12	risk	risk	NOUN
easat-9765	208	13	all	all	PRON
easat-9765	208	14	contribute	contribute	VERB
easat-9765	208	15	to	to	ADP
easat-9765	208	16	the	the	DET
easat-9765	208	17	financial	financial	ADJ
easat-9765	208	18	risk	risk	NOUN
easat-9765	208	19	category	category	NOUN
easat-9765	208	20	,	,	PUNCT
easat-9765	208	21	whereas	whereas	SCONJ
easat-9765	208	22	net	net	ADJ
easat-9765	208	23	interest	interest	NOUN
easat-9765	208	24	income	income	NOUN
easat-9765	208	25	represents	represent	VERB
easat-9765	208	26	performance	performance	NOUN
easat-9765	208	27	.	.	PUNCT
easat-9765	209	1	the	the	DET
easat-9765	209	2	population	population	NOUN
easat-9765	209	3	as	as	ADP
easat-9765	209	4	of	of	ADP
easat-9765	209	5	the	the	DET
easat-9765	209	6	end	end	NOUN
easat-9765	209	7	of	of	ADP
easat-9765	209	8	2020	2020	NUM
easat-9765	209	9	includes	include	VERB
easat-9765	209	10	all	all	DET
easat-9765	209	11	fifteen	fifteen	NUM
easat-9765	209	12	of	of	ADP
easat-9765	209	13	the	the	DET
easat-9765	209	14	deposit	deposit	NOUN
easat-9765	209	15	money	money	NOUN
easat-9765	209	16	institutions	institution	NOUN
easat-9765	209	17	that	that	PRON
easat-9765	209	18	will	will	AUX
easat-9765	209	19	be	be	AUX
easat-9765	209	20	traded	trade	VERB
easat-9765	209	21	on	on	ADP
easat-9765	209	22	the	the	DET
easat-9765	209	23	nigerian	nigerian	ADJ
easat-9765	209	24	stock	stock	NOUN
easat-9765	209	25	exchange	exchange	PROPN
easat-9765	209	26	.	.	PUNCT
easat-9765	210	1	the	the	DET
easat-9765	210	2	study	study	NOUN
easat-9765	210	3	found	find	VERB
easat-9765	210	4	that	that	SCONJ
easat-9765	210	5	the	the	DET
easat-9765	210	6	rmc	rmc	PROPN
easat-9765	210	7	significantly	significantly	ADV
easat-9765	210	8	moderated	moderate	VERB
easat-9765	210	9	the	the	DET
easat-9765	210	10	relationship	relationship	NOUN
easat-9765	210	11	between	between	ADP
easat-9765	210	12	cr	cr	PROPN
easat-9765	210	13	,	,	PUNCT
easat-9765	210	14	lr	lr	NOUN
easat-9765	210	15	,	,	PUNCT
easat-9765	210	16	and	and	CCONJ
easat-9765	210	17	performance	performance	NOUN
easat-9765	210	18	,	,	PUNCT
easat-9765	210	19	although	although	SCONJ
easat-9765	210	20	other	other	ADJ
easat-9765	210	21	variables	variable	NOUN
easat-9765	210	22	suggested	suggest	VERB
easat-9765	210	23	the	the	DET
easat-9765	210	24	moderator	moderator	NOUN
easat-9765	210	25	had	have	VERB
easat-9765	210	26	a	a	DET
easat-9765	210	27	negligible	negligible	ADJ
easat-9765	210	28	effect	effect	NOUN
easat-9765	210	29	.	.	PUNCT
easat-9765	211	1	the	the	DET
easat-9765	211	2	new	new	ADJ
easat-9765	211	3	study	study	NOUN
easat-9765	211	4	is	be	AUX
easat-9765	211	5	more	more	ADV
easat-9765	211	6	concerned	concerned	ADJ
easat-9765	211	7	with	with	ADP
easat-9765	211	8	the	the	DET
easat-9765	211	9	insurance	insurance	NOUN
easat-9765	211	10	industry	industry	NOUN
easat-9765	211	11	than	than	SCONJ
easat-9765	211	12	the	the	DET
easat-9765	211	13	previous	previous	ADJ
easat-9765	211	14	one	one	NUM
easat-9765	211	15	was	be	AUX
easat-9765	211	16	,	,	PUNCT
easat-9765	211	17	and	and	CCONJ
easat-9765	211	18	the	the	DET
easat-9765	211	19	proxies	proxy	NOUN
easat-9765	211	20	used	use	VERB
easat-9765	211	21	for	for	ADP
easat-9765	211	22	the	the	DET
easat-9765	211	23	independent	independent	ADJ
easat-9765	211	24	variables	variable	NOUN
easat-9765	211	25	are	be	AUX
easat-9765	211	26	different	different	ADJ
easat-9765	211	27	.	.	PUNCT
easat-9765	212	1	it	it	PRON
easat-9765	212	2	would	would	AUX
easat-9765	212	3	be	be	AUX
easat-9765	212	4	wrong	wrong	ADJ
easat-9765	212	5	to	to	PART
easat-9765	212	6	extrapolate	extrapolate	VERB
easat-9765	212	7	the	the	DET
easat-9765	212	8	banking	banking	NOUN
easat-9765	212	9	sector	sector	NOUN
easat-9765	212	10	's	's	PART
easat-9765	212	11	performance	performance	NOUN
easat-9765	212	12	to	to	ADP
easat-9765	212	13	the	the	DET
easat-9765	212	14	insurance	insurance	NOUN
easat-9765	212	15	sector	sector	NOUN
easat-9765	212	16	.	.	PUNCT
easat-9765	213	1	rmc	rmc	PROPN
easat-9765	213	2	size	size	NOUN
easat-9765	213	3	,	,	PUNCT
easat-9765	213	4	independence	independence	NOUN
easat-9765	213	5	,	,	PUNCT
easat-9765	213	6	financial	financial	ADJ
easat-9765	213	7	expertise	expertise	NOUN
easat-9765	213	8	,	,	PUNCT
easat-9765	213	9	and	and	CCONJ
easat-9765	213	10	financial	financial	ADJ
easat-9765	213	11	performance	performance	NOUN
easat-9765	213	12	of	of	ADP
easat-9765	213	13	listed	list	VERB
easat-9765	213	14	insurance	insurance	NOUN
easat-9765	213	15	companies	company	NOUN
easat-9765	213	16	in	in	ADP
easat-9765	213	17	nigeria	nigeria	PROPN
easat-9765	213	18	are	be	AUX
easat-9765	213	19	the	the	DET
easat-9765	213	20	subject	subject	NOUN
easat-9765	213	21	of	of	ADP
easat-9765	213	22	a	a	DET
easat-9765	213	23	study	study	NOUN
easat-9765	213	24	by	by	ADP
easat-9765	213	25	fali	fali	PROPN
easat-9765	213	26	,	,	PUNCT
easat-9765	213	27	et	et	PROPN
easat-9765	213	28	al	al	PROPN
easat-9765	213	29	.	.	PUNCT
easat-9765	214	1	[	[	X
easat-9765	214	2	31	31	NUM
easat-9765	214	3	]	]	PUNCT
easat-9765	214	4	.	.	PUNCT
easat-9765	215	1	as	as	SCONJ
easat-9765	215	2	more	more	ADJ
easat-9765	215	3	and	and	CCONJ
easat-9765	215	4	more	more	ADJ
easat-9765	215	5	businesses	business	NOUN
easat-9765	215	6	go	go	VERB
easat-9765	215	7	under	under	ADV
easat-9765	215	8	,	,	PUNCT
easat-9765	215	9	there	there	PRON
easat-9765	215	10	is	be	VERB
easat-9765	215	11	a	a	DET
easat-9765	215	12	growing	grow	VERB
easat-9765	215	13	need	need	NOUN
easat-9765	215	14	for	for	SCONJ
easat-9765	215	15	a	a	DET
easat-9765	215	16	dedicated	dedicated	ADJ
easat-9765	215	17	rmc	rmc	NOUN
easat-9765	215	18	to	to	PART
easat-9765	215	19	establish	establish	VERB
easat-9765	215	20	and	and	CCONJ
easat-9765	215	21	enforce	enforce	VERB
easat-9765	215	22	the	the	DET
easat-9765	215	23	board	board	NOUN
easat-9765	215	24	's	's	PART
easat-9765	215	25	risk	risk	NOUN
easat-9765	215	26	policy	policy	NOUN
easat-9765	215	27	,	,	PUNCT
easat-9765	215	28	appetite	appetite	NOUN
easat-9765	215	29	,	,	PUNCT
easat-9765	215	30	and	and	CCONJ
easat-9765	215	31	limits	limit	NOUN
easat-9765	215	32	.	.	PUNCT
easat-9765	216	1	this	this	DET
easat-9765	216	2	research	research	NOUN
easat-9765	216	3	analyses	analyse	VERB
easat-9765	216	4	the	the	DET
easat-9765	216	5	size	size	NOUN
easat-9765	216	6	of	of	ADP
easat-9765	216	7	the	the	DET
easat-9765	216	8	rmc	rmc	NOUN
easat-9765	216	9	,	,	PUNCT
easat-9765	216	10	the	the	DET
easat-9765	216	11	independence	independence	NOUN
easat-9765	216	12	of	of	ADP
easat-9765	216	13	the	the	DET
easat-9765	216	14	committee	committee	NOUN
easat-9765	216	15	members	member	NOUN
easat-9765	216	16	,	,	PUNCT
easat-9765	216	17	the	the	DET
easat-9765	216	18	competency	competency	NOUN
easat-9765	216	19	of	of	ADP
easat-9765	216	20	the	the	DET
easat-9765	216	21	committee	committee	NOUN
easat-9765	216	22	members	member	NOUN
easat-9765	216	23	,	,	PUNCT
easat-9765	216	24	and	and	CCONJ
easat-9765	216	25	the	the	DET
easat-9765	216	26	financial	financial	ADJ
easat-9765	216	27	performance	performance	NOUN
easat-9765	216	28	of	of	ADP
easat-9765	216	29	listed	list	VERB
easat-9765	216	30	insurance	insurance	NOUN
easat-9765	216	31	companies	company	NOUN
easat-9765	216	32	in	in	ADP
easat-9765	216	33	nigeria	nigeria	PROPN
easat-9765	216	34	from	from	ADP
easat-9765	216	35	2012	2012	NUM
easat-9765	216	36	to	to	ADP
easat-9765	216	37	2018	2018	NUM
easat-9765	216	38	.	.	PUNCT
easat-9765	217	1	twenty	twenty	NUM
easat-9765	217	2	-	-	PUNCT
easat-9765	217	3	four	four	NUM
easat-9765	217	4	insurance	insurance	NOUN
easat-9765	217	5	providers	provider	NOUN
easat-9765	217	6	were	be	AUX
easat-9765	217	7	chosen	choose	VERB
easat-9765	217	8	at	at	ADP
easat-9765	217	9	random	random	ADJ
easat-9765	217	10	from	from	ADP
easat-9765	217	11	a	a	DET
easat-9765	217	12	pool	pool	NOUN
easat-9765	217	13	of	of	ADP
easat-9765	217	14	twenty	twenty	NUM
easat-9765	217	15	-	-	PUNCT
easat-9765	217	16	seven	seven	NUM
easat-9765	217	17	.	.	PUNCT
easat-9765	218	1	in	in	ADP
easat-9765	218	2	the	the	DET
easat-9765	218	3	random	random	ADJ
easat-9765	218	4	effects	effect	NOUN
easat-9765	218	5	regression	regression	NOUN
easat-9765	218	6	model	model	NOUN
easat-9765	218	7	,	,	PUNCT
easat-9765	218	8	the	the	DET
easat-9765	218	9	researchers	researcher	NOUN
easat-9765	218	10	found	find	VERB
easat-9765	218	11	that	that	SCONJ
easat-9765	218	12	while	while	SCONJ
easat-9765	218	13	the	the	DET
easat-9765	218	14	size	size	NOUN
easat-9765	218	15	and	and	CCONJ
easat-9765	218	16	independence	independence	NOUN
easat-9765	218	17	of	of	ADP
easat-9765	218	18	rmc	rmc	PROPN
easat-9765	218	19	did	do	AUX
easat-9765	218	20	not	not	PART
easat-9765	218	21	affect	affect	VERB
easat-9765	218	22	financial	financial	ADJ
easat-9765	218	23	success	success	NOUN
easat-9765	218	24	,	,	PUNCT
easat-9765	218	25	the	the	DET
easat-9765	218	26	expertise	expertise	NOUN
easat-9765	218	27	of	of	ADP
easat-9765	218	28	their	their	PRON
easat-9765	218	29	members	member	NOUN
easat-9765	218	30	did	do	VERB
easat-9765	218	31	.	.	PUNCT
easat-9765	219	1	researchers	researcher	NOUN
easat-9765	219	2	found	find	VERB
easat-9765	219	3	that	that	SCONJ
easat-9765	219	4	when	when	SCONJ
easat-9765	219	5	rmc	rmc	PROPN
easat-9765	219	6	put	put	VERB
easat-9765	219	7	the	the	DET
easat-9765	219	8	brakes	brake	NOUN
easat-9765	219	9	on	on	ADP
easat-9765	219	10	management	management	NOUN
easat-9765	219	11	taking	take	VERB
easat-9765	219	12	unnecessary	unnecessary	ADJ
easat-9765	219	13	risks	risk	NOUN
easat-9765	219	14	,	,	PUNCT
easat-9765	219	15	insurance	insurance	NOUN
easat-9765	219	16	companies	company	NOUN
easat-9765	219	17	'	'	PART
easat-9765	219	18	bottom	bottom	ADJ
easat-9765	219	19	lines	line	NOUN
easat-9765	219	20	suffer	suffer	VERB
easat-9765	219	21	.	.	PUNCT
easat-9765	220	1	the	the	DET
easat-9765	220	2	research	research	NOUN
easat-9765	220	3	suggests	suggest	VERB
easat-9765	220	4	that	that	SCONJ
easat-9765	220	5	more	more	ADJ
easat-9765	220	6	people	people	NOUN
easat-9765	220	7	versed	verse	VERB
easat-9765	220	8	in	in	ADP
easat-9765	220	9	finance	finance	NOUN
easat-9765	220	10	and	and	CCONJ
easat-9765	220	11	actuarial	actuarial	ADJ
easat-9765	220	12	science	science	NOUN
easat-9765	220	13	should	should	AUX
easat-9765	220	14	be	be	AUX
easat-9765	220	15	included	include	VERB
easat-9765	220	16	in	in	ADP
easat-9765	220	17	risk	risk	NOUN
easat-9765	220	18	management	management	NOUN
easat-9765	220	19	committee	committee	NOUN
easat-9765	220	20	structures	structure	NOUN
easat-9765	220	21	to	to	PART
easat-9765	220	22	increase	increase	VERB
easat-9765	220	23	their	their	PRON
easat-9765	220	24	efficiency	efficiency	NOUN
easat-9765	220	25	.	.	PUNCT
easat-9765	221	1	agboola	agboola	PROPN
easat-9765	221	2	and	and	CCONJ
easat-9765	221	3	obalola	obalola	PRON
easat-9765	222	1	[	[	X
easat-9765	222	2	2	2	X
easat-9765	222	3	]	]	PUNCT
easat-9765	222	4	used	use	VERB
easat-9765	222	5	an	an	DET
easat-9765	222	6	ex	ex	NOUN
easat-9765	222	7	-	-	ADJ
easat-9765	222	8	post	post	ADJ
easat-9765	222	9	facto	facto	X
easat-9765	222	10	design	design	NOUN
easat-9765	222	11	and	and	CCONJ
easat-9765	222	12	panel	panel	NOUN
easat-9765	222	13	data	datum	NOUN
easat-9765	222	14	from	from	ADP
easat-9765	222	15	10	10	NUM
easat-9765	222	16	nigerian	nigerian	ADJ
easat-9765	222	17	insurers	insurer	NOUN
easat-9765	222	18	from	from	ADP
easat-9765	222	19	2012	2012	NUM
easat-9765	222	20	to	to	ADP
easat-9765	222	21	2023	2023	NUM
easat-9765	222	22	to	to	PART
easat-9765	222	23	examine	examine	VERB
easat-9765	222	24	how	how	SCONJ
easat-9765	222	25	financial	financial	ADJ
easat-9765	222	26	risks	risk	NOUN
easat-9765	222	27	affect	affect	VERB
easat-9765	222	28	financial	financial	ADJ
easat-9765	222	29	performance	performance	NOUN
easat-9765	222	30	.	.	PUNCT
easat-9765	223	1	they	they	PRON
easat-9765	223	2	used	use	VERB
easat-9765	223	3	descriptive	descriptive	ADJ
easat-9765	223	4	7	7	NUM
easat-9765	223	5	edelweiss	edelweiss	PROPN
easat-9765	223	6	applied	apply	VERB
easat-9765	223	7	science	science	NOUN
easat-9765	223	8	and	and	CCONJ
easat-9765	223	9	technology	technology	NOUN
easat-9765	223	10	issn	issn	PROPN
easat-9765	223	11	:	:	PUNCT
easat-9765	223	12	2576	2576	NUM
easat-9765	223	13	-	-	SYM
easat-9765	223	14	8484	8484	NUM
easat-9765	223	15	vol	vol	NOUN
easat-9765	223	16	.	.	PROPN
easat-9765	224	1	9	9	NUM
easat-9765	224	2	,	,	PUNCT
easat-9765	224	3	no	no	INTJ
easat-9765	224	4	.	.	NOUN
easat-9765	224	5	9	9	NUM
easat-9765	224	6	:	:	SYM
easat-9765	224	7	1	1	NUM
easat-9765	224	8	-	-	SYM
easat-9765	224	9	15	15	NUM
easat-9765	224	10	,	,	PUNCT
easat-9765	224	11	2025	2025	NUM
easat-9765	224	12	doi	doi	NOUN
easat-9765	224	13	:	:	PUNCT
easat-9765	224	14	10.55214/2576	10.55214/2576	NUM
easat-9765	224	15	-	-	PUNCT
easat-9765	224	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	224	17	©	©	PROPN
easat-9765	224	18	2025	2025	NUM
easat-9765	224	19	by	by	ADP
easat-9765	224	20	the	the	DET
easat-9765	224	21	authors	author	NOUN
easat-9765	224	22	;	;	PUNCT
easat-9765	224	23	licensee	licensee	PROPN
easat-9765	224	24	learning	learning	NOUN
easat-9765	224	25	gate	gate	NOUN
easat-9765	224	26	and	and	CCONJ
easat-9765	224	27	inferential	inferential	ADJ
easat-9765	224	28	analysis	analysis	NOUN
easat-9765	224	29	in	in	ADP
easat-9765	224	30	eviews	eviews	PROPN
easat-9765	224	31	9	9	NUM
easat-9765	224	32	to	to	PART
easat-9765	224	33	evaluate	evaluate	VERB
easat-9765	224	34	liquidity	liquidity	NOUN
easat-9765	224	35	,	,	PUNCT
easat-9765	224	36	credit	credit	NOUN
easat-9765	224	37	,	,	PUNCT
easat-9765	224	38	and	and	CCONJ
easat-9765	224	39	underwriting	underwriting	NOUN
easat-9765	224	40	risks	risk	NOUN
easat-9765	224	41	on	on	ADP
easat-9765	224	42	return	return	NOUN
easat-9765	224	43	on	on	ADP
easat-9765	224	44	assets	asset	NOUN
easat-9765	224	45	using	use	VERB
easat-9765	224	46	a	a	DET
easat-9765	224	47	fixed	fix	VERB
easat-9765	224	48	-	-	PUNCT
easat-9765	224	49	effect	effect	NOUN
easat-9765	224	50	regression	regression	NOUN
easat-9765	224	51	model	model	NOUN
easat-9765	224	52	.	.	PUNCT
easat-9765	225	1	the	the	DET
easat-9765	225	2	authors	author	NOUN
easat-9765	225	3	concluded	conclude	VERB
easat-9765	225	4	that	that	SCONJ
easat-9765	225	5	nigerian	nigerian	ADJ
easat-9765	225	6	insurance	insurance	NOUN
easat-9765	225	7	businesses	business	NOUN
easat-9765	225	8	'	'	PART
easat-9765	225	9	financial	financial	ADJ
easat-9765	225	10	risks	risk	NOUN
easat-9765	225	11	do	do	AUX
easat-9765	225	12	not	not	PART
easat-9765	225	13	significantly	significantly	ADV
easat-9765	225	14	affect	affect	VERB
easat-9765	225	15	profitability	profitability	NOUN
easat-9765	225	16	because	because	SCONJ
easat-9765	225	17	none	none	NOUN
easat-9765	225	18	of	of	ADP
easat-9765	225	19	the	the	DET
easat-9765	225	20	risk	risk	NOUN
easat-9765	225	21	factors	factor	NOUN
easat-9765	225	22	had	have	VERB
easat-9765	225	23	a	a	DET
easat-9765	225	24	statistically	statistically	ADV
easat-9765	225	25	significant	significant	ADJ
easat-9765	225	26	effect	effect	NOUN
easat-9765	225	27	.	.	PUNCT
easat-9765	226	1	the	the	DET
easat-9765	226	2	research	research	NOUN
easat-9765	226	3	recommended	recommend	VERB
easat-9765	226	4	portfolio	portfolio	NOUN
easat-9765	226	5	diversification	diversification	NOUN
easat-9765	226	6	to	to	PART
easat-9765	226	7	boost	boost	VERB
easat-9765	226	8	returns	return	NOUN
easat-9765	226	9	and	and	CCONJ
easat-9765	226	10	advised	advise	VERB
easat-9765	226	11	naicom	naicom	NOUN
easat-9765	226	12	to	to	PART
easat-9765	226	13	follow	follow	VERB
easat-9765	226	14	the	the	DET
easat-9765	226	15	insurance	insurance	NOUN
easat-9765	226	16	act	act	NOUN
easat-9765	226	17	of	of	ADP
easat-9765	226	18	2003	2003	NUM
easat-9765	226	19	's	's	PART
easat-9765	226	20	premium	premium	NOUN
easat-9765	226	21	payment	payment	NOUN
easat-9765	226	22	deadlines	deadline	NOUN
easat-9765	226	23	and	and	CCONJ
easat-9765	226	24	insurance	insurance	NOUN
easat-9765	226	25	money	money	NOUN
easat-9765	226	26	management	management	NOUN
easat-9765	226	27	requirements	requirement	NOUN
easat-9765	226	28	.	.	PUNCT
easat-9765	227	1	singh	singh	PROPN
easat-9765	228	1	[	[	X
easat-9765	228	2	41	41	NUM
easat-9765	228	3	]	]	PUNCT
easat-9765	228	4	investigated	investigate	VERB
easat-9765	228	5	how	how	SCONJ
easat-9765	228	6	social	social	ADJ
easat-9765	228	7	performance	performance	NOUN
easat-9765	228	8	moderates	moderate	VERB
easat-9765	228	9	the	the	DET
easat-9765	228	10	relationship	relationship	NOUN
easat-9765	228	11	between	between	ADP
easat-9765	228	12	financial	financial	ADJ
easat-9765	228	13	risk	risk	NOUN
easat-9765	228	14	and	and	CCONJ
easat-9765	228	15	performance	performance	NOUN
easat-9765	228	16	in	in	ADP
easat-9765	228	17	mfis	mfis	PROPN
easat-9765	228	18	.	.	PUNCT
easat-9765	229	1	moderated	moderate	VERB
easat-9765	229	2	hierarchical	hierarchical	ADJ
easat-9765	229	3	regression	regression	NOUN
easat-9765	229	4	was	be	AUX
easat-9765	229	5	used	use	VERB
easat-9765	229	6	to	to	PART
easat-9765	229	7	measure	measure	VERB
easat-9765	229	8	economic	economic	ADJ
easat-9765	229	9	success	success	NOUN
easat-9765	229	10	by	by	ADP
easat-9765	229	11	return	return	NOUN
easat-9765	229	12	on	on	ADP
easat-9765	229	13	assets	asset	NOUN
easat-9765	229	14	and	and	CCONJ
easat-9765	229	15	operational	operational	ADJ
easat-9765	229	16	self	self	NOUN
easat-9765	229	17	-	-	PUNCT
easat-9765	229	18	sufficiency	sufficiency	NOUN
easat-9765	229	19	in	in	ADP
easat-9765	229	20	an	an	DET
easat-9765	229	21	imbalanced	imbalanced	ADJ
easat-9765	229	22	panel	panel	NOUN
easat-9765	229	23	of	of	ADP
easat-9765	229	24	2,694	2,694	NUM
easat-9765	229	25	mfis	mfis	NOUN
easat-9765	229	26	from	from	ADP
easat-9765	229	27	2009	2009	NUM
easat-9765	229	28	to	to	ADP
easat-9765	229	29	2019	2019	NUM
easat-9765	229	30	.	.	PUNCT
easat-9765	230	1	financial	financial	ADJ
easat-9765	230	2	risk	risk	NOUN
easat-9765	230	3	negatively	negatively	ADV
easat-9765	230	4	impacts	impact	VERB
easat-9765	230	5	financial	financial	ADJ
easat-9765	230	6	performance	performance	NOUN
easat-9765	230	7	,	,	PUNCT
easat-9765	230	8	whereas	whereas	SCONJ
easat-9765	230	9	social	social	ADJ
easat-9765	230	10	performance	performance	NOUN
easat-9765	230	11	has	have	VERB
easat-9765	230	12	a	a	DET
easat-9765	230	13	slightly	slightly	ADV
easat-9765	230	14	positive	positive	ADJ
easat-9765	230	15	effect	effect	NOUN
easat-9765	230	16	.	.	PUNCT
easat-9765	231	1	however	however	ADV
easat-9765	231	2	,	,	PUNCT
easat-9765	231	3	borrower	borrower	NOUN
easat-9765	231	4	retention	retention	NOUN
easat-9765	231	5	rate	rate	NOUN
easat-9765	231	6	and	and	CCONJ
easat-9765	231	7	female	female	ADJ
easat-9765	231	8	representation	representation	NOUN
easat-9765	231	9	favourably	favourably	ADV
easat-9765	231	10	attenuated	attenuate	VERB
easat-9765	231	11	the	the	DET
easat-9765	231	12	risk	risk	NOUN
easat-9765	231	13	–	–	PUNCT
easat-9765	231	14	performance	performance	NOUN
easat-9765	231	15	link	link	NOUN
easat-9765	231	16	,	,	PUNCT
easat-9765	231	17	suggesting	suggest	VERB
easat-9765	231	18	that	that	SCONJ
easat-9765	231	19	socially	socially	ADV
easat-9765	231	20	responsive	responsive	ADJ
easat-9765	231	21	practices	practice	NOUN
easat-9765	231	22	may	may	AUX
easat-9765	231	23	mitigate	mitigate	VERB
easat-9765	231	24	financial	financial	ADJ
easat-9765	231	25	risks	risk	NOUN
easat-9765	231	26	and	and	CCONJ
easat-9765	231	27	improve	improve	VERB
easat-9765	231	28	long	long	ADJ
easat-9765	231	29	-	-	PUNCT
easat-9765	231	30	term	term	NOUN
easat-9765	231	31	sustainability	sustainability	NOUN
easat-9765	231	32	.	.	PUNCT
easat-9765	232	1	singh	singh	PROPN
easat-9765	232	2	's	's	PART
easat-9765	232	3	wide	wide	ADJ
easat-9765	232	4	,	,	PUNCT
easat-9765	232	5	cross	cross	ADJ
easat-9765	232	6	-	-	ADJ
easat-9765	232	7	national	national	ADJ
easat-9765	232	8	evidence	evidence	NOUN
easat-9765	232	9	integrates	integrate	VERB
easat-9765	232	10	stakeholder	stakeholder	NOUN
easat-9765	232	11	theory	theory	NOUN
easat-9765	232	12	and	and	CCONJ
easat-9765	232	13	risk	risk	NOUN
easat-9765	232	14	-	-	PUNCT
easat-9765	232	15	mitigation	mitigation	NOUN
easat-9765	232	16	viewpoints	viewpoint	NOUN
easat-9765	232	17	to	to	PART
easat-9765	232	18	improve	improve	VERB
easat-9765	232	19	the	the	DET
easat-9765	232	20	literature	literature	NOUN
easat-9765	232	21	.	.	PUNCT
easat-9765	233	1	however	however	ADV
easat-9765	233	2	,	,	PUNCT
easat-9765	233	3	the	the	DET
easat-9765	233	4	moderating	moderate	VERB
easat-9765	233	5	influence	influence	NOUN
easat-9765	233	6	was	be	AUX
easat-9765	233	7	"	"	PUNCT
easat-9765	233	8	mixed	mixed	ADJ
easat-9765	233	9	and	and	CCONJ
easat-9765	233	10	significant	significant	ADJ
easat-9765	233	11	,	,	PUNCT
easat-9765	233	12	"	"	PUNCT
easat-9765	233	13	indicating	indicate	VERB
easat-9765	233	14	diversity	diversity	NOUN
easat-9765	233	15	among	among	ADP
easat-9765	233	16	situations	situation	NOUN
easat-9765	233	17	that	that	PRON
easat-9765	233	18	the	the	DET
easat-9765	233	19	article	article	NOUN
easat-9765	233	20	did	do	AUX
easat-9765	233	21	not	not	PART
easat-9765	233	22	fully	fully	ADV
easat-9765	233	23	explain	explain	VERB
easat-9765	233	24	,	,	PUNCT
easat-9765	233	25	such	such	ADJ
easat-9765	233	26	as	as	ADP
easat-9765	233	27	institutional	institutional	ADJ
easat-9765	233	28	systems	system	NOUN
easat-9765	233	29	or	or	CCONJ
easat-9765	233	30	governance	governance	NOUN
easat-9765	233	31	frameworks	framework	NOUN
easat-9765	233	32	.	.	PUNCT
easat-9765	234	1	using	use	VERB
easat-9765	234	2	only	only	ADV
easat-9765	234	3	two	two	NUM
easat-9765	234	4	financial	financial	ADJ
easat-9765	234	5	success	success	NOUN
easat-9765	234	6	indicators	indicator	NOUN
easat-9765	234	7	may	may	AUX
easat-9765	234	8	limit	limit	VERB
easat-9765	234	9	the	the	DET
easat-9765	234	10	generalisability	generalisability	NOUN
easat-9765	234	11	of	of	ADP
easat-9765	234	12	the	the	DET
easat-9765	234	13	findings	finding	NOUN
easat-9765	234	14	,	,	PUNCT
easat-9765	234	15	as	as	SCONJ
easat-9765	234	16	other	other	ADJ
easat-9765	234	17	comprehensive	comprehensive	ADJ
easat-9765	234	18	performance	performance	NOUN
easat-9765	234	19	measurements	measurement	NOUN
easat-9765	234	20	(	(	PUNCT
easat-9765	234	21	e.g.	e.g.	ADV
easat-9765	234	22	,	,	PUNCT
easat-9765	234	23	social	social	ADJ
easat-9765	234	24	return	return	NOUN
easat-9765	234	25	on	on	ADP
easat-9765	234	26	investment	investment	NOUN
easat-9765	234	27	or	or	CCONJ
easat-9765	234	28	customer	customer	NOUN
easat-9765	234	29	happiness	happiness	NOUN
easat-9765	234	30	)	)	PUNCT
easat-9765	234	31	may	may	AUX
easat-9765	234	32	provide	provide	VERB
easat-9765	234	33	a	a	DET
easat-9765	234	34	more	more	ADV
easat-9765	234	35	integrated	integrate	VERB
easat-9765	234	36	perspective	perspective	NOUN
easat-9765	234	37	.	.	PUNCT
easat-9765	235	1	the	the	DET
easat-9765	235	2	study	study	NOUN
easat-9765	235	3	's	's	PART
easat-9765	235	4	global	global	ADJ
easat-9765	235	5	scope	scope	NOUN
easat-9765	235	6	boosts	boost	VERB
easat-9765	235	7	external	external	ADJ
easat-9765	235	8	validity	validity	NOUN
easat-9765	235	9	.	.	PUNCT
easat-9765	236	1	however	however	ADV
easat-9765	236	2	,	,	PUNCT
easat-9765	236	3	it	it	PRON
easat-9765	236	4	may	may	AUX
easat-9765	236	5	obfuscate	obfuscate	VERB
easat-9765	236	6	region	region	NOUN
easat-9765	236	7	-	-	PUNCT
easat-9765	236	8	specific	specific	ADJ
easat-9765	236	9	dynamics	dynamic	NOUN
easat-9765	236	10	,	,	PUNCT
easat-9765	236	11	limiting	limit	VERB
easat-9765	236	12	its	its	PRON
easat-9765	236	13	usefulness	usefulness	NOUN
easat-9765	236	14	to	to	ADP
easat-9765	236	15	nigeria	nigeria	PRON
easat-9765	236	16	without	without	ADP
easat-9765	236	17	contextual	contextual	ADJ
easat-9765	236	18	research	research	NOUN
easat-9765	236	19	.	.	PUNCT
easat-9765	237	1	3	3	X
easat-9765	237	2	.	.	X
easat-9765	237	3	materials	material	NOUN
easat-9765	237	4	and	and	CCONJ
easat-9765	237	5	method	method	NOUN
easat-9765	237	6	since	since	SCONJ
easat-9765	237	7	the	the	DET
easat-9765	237	8	positivist	positivist	ADJ
easat-9765	237	9	paradigm	paradigm	NOUN
easat-9765	237	10	suggests	suggest	VERB
easat-9765	237	11	that	that	SCONJ
easat-9765	237	12	the	the	DET
easat-9765	237	13	study	study	NOUN
easat-9765	237	14	is	be	AUX
easat-9765	237	15	quantitative	quantitative	ADJ
easat-9765	237	16	and	and	CCONJ
easat-9765	237	17	its	its	PRON
easat-9765	237	18	variables	variable	NOUN
easat-9765	237	19	are	be	AUX
easat-9765	237	20	amenable	amenable	ADJ
easat-9765	237	21	to	to	ADP
easat-9765	237	22	numerical	numerical	PROPN
easat-9765	237	23	measurement	measurement	PROPN
easat-9765	237	24	,	,	PUNCT
easat-9765	237	25	the	the	DET
easat-9765	237	26	study	study	NOUN
easat-9765	237	27	adopts	adopt	VERB
easat-9765	237	28	a	a	DET
easat-9765	237	29	quantitative	quantitative	ADJ
easat-9765	237	30	methodology	methodology	NOUN
easat-9765	237	31	.	.	PUNCT
easat-9765	238	1	because	because	SCONJ
easat-9765	238	2	it	it	PRON
easat-9765	238	3	is	be	AUX
easat-9765	238	4	one	one	NUM
easat-9765	238	5	of	of	ADP
easat-9765	238	6	the	the	DET
easat-9765	238	7	most	most	ADV
easat-9765	238	8	effective	effective	ADJ
easat-9765	238	9	methods	method	NOUN
easat-9765	238	10	for	for	ADP
easat-9765	238	11	determining	determine	VERB
easat-9765	238	12	the	the	DET
easat-9765	238	13	connection	connection	NOUN
easat-9765	238	14	between	between	ADP
easat-9765	238	15	variables	variable	NOUN
easat-9765	238	16	and	and	CCONJ
easat-9765	238	17	the	the	DET
easat-9765	238	18	effect	effect	NOUN
easat-9765	238	19	of	of	ADP
easat-9765	238	20	one	one	NUM
easat-9765	238	21	variable	variable	NOUN
easat-9765	238	22	on	on	ADP
easat-9765	238	23	another	another	PRON
easat-9765	238	24	,	,	PUNCT
easat-9765	238	25	the	the	DET
easat-9765	238	26	ex	ex	ADJ
easat-9765	238	27	-	-	ADJ
easat-9765	238	28	post	post	ADJ
easat-9765	238	29	factor	factor	NOUN
easat-9765	238	30	research	research	NOUN
easat-9765	238	31	design	design	NOUN
easat-9765	238	32	is	be	AUX
easat-9765	238	33	being	be	AUX
easat-9765	238	34	employed	employ	VERB
easat-9765	238	35	in	in	ADP
easat-9765	238	36	this	this	DET
easat-9765	238	37	study	study	NOUN
easat-9765	238	38	.	.	PUNCT
easat-9765	239	1	the	the	DET
easat-9765	239	2	population	population	NOUN
easat-9765	239	3	of	of	ADP
easat-9765	239	4	the	the	DET
easat-9765	239	5	study	study	NOUN
easat-9765	239	6	consists	consist	VERB
easat-9765	239	7	of	of	ADP
easat-9765	239	8	23	23	NUM
easat-9765	239	9	insurance	insurance	NOUN
easat-9765	239	10	firms	firm	NOUN
easat-9765	239	11	,	,	PUNCT
easat-9765	239	12	and	and	CCONJ
easat-9765	239	13	the	the	DET
easat-9765	239	14	sample	sample	NOUN
easat-9765	239	15	for	for	ADP
easat-9765	239	16	this	this	DET
easat-9765	239	17	research	research	NOUN
easat-9765	239	18	consisted	consist	VERB
easat-9765	239	19	of	of	ADP
easat-9765	239	20	15	15	NUM
easat-9765	239	21	insurance	insurance	NOUN
easat-9765	239	22	firms	firm	NOUN
easat-9765	239	23	trading	trade	VERB
easat-9765	239	24	on	on	ADP
easat-9765	239	25	the	the	DET
easat-9765	239	26	nigerian	nigerian	ADJ
easat-9765	239	27	exchange	exchange	NOUN
easat-9765	239	28	group	group	NOUN
easat-9765	239	29	(	(	PUNCT
easat-9765	239	30	ngx	ngx	PROPN
easat-9765	239	31	)	)	PUNCT
easat-9765	239	32	as	as	ADP
easat-9765	239	33	of	of	ADP
easat-9765	239	34	31	31	NUM
easat-9765	239	35	december	december	PROPN
easat-9765	239	36	2021	2021	NUM
easat-9765	239	37	.	.	PUNCT
easat-9765	240	1	the	the	DET
easat-9765	240	2	sample	sample	NOUN
easat-9765	240	3	size	size	NOUN
easat-9765	240	4	was	be	AUX
easat-9765	240	5	determined	determine	VERB
easat-9765	240	6	after	after	ADP
easat-9765	240	7	applying	apply	VERB
easat-9765	240	8	several	several	ADJ
easat-9765	240	9	filters	filter	NOUN
easat-9765	240	10	.	.	PUNCT
easat-9765	241	1	these	these	DET
easat-9765	241	2	filters	filter	NOUN
easat-9765	241	3	included	include	VERB
easat-9765	241	4	the	the	DET
easat-9765	241	5	requirement	requirement	NOUN
easat-9765	241	6	that	that	SCONJ
easat-9765	241	7	companies	company	NOUN
easat-9765	241	8	must	must	AUX
easat-9765	241	9	have	have	AUX
easat-9765	241	10	complete	complete	ADJ
easat-9765	241	11	data	datum	NOUN
easat-9765	241	12	for	for	ADP
easat-9765	241	13	the	the	DET
easat-9765	241	14	period	period	NOUN
easat-9765	241	15	under	under	ADP
easat-9765	241	16	review	review	NOUN
easat-9765	241	17	and	and	CCONJ
easat-9765	241	18	must	must	AUX
easat-9765	241	19	have	have	AUX
easat-9765	241	20	been	be	AUX
easat-9765	241	21	listed	list	VERB
easat-9765	241	22	before	before	ADP
easat-9765	241	23	2012	2012	NUM
easat-9765	241	24	and	and	CCONJ
easat-9765	241	25	remain	remain	VERB
easat-9765	241	26	listed	list	VERB
easat-9765	241	27	up	up	ADV
easat-9765	241	28	to	to	ADP
easat-9765	241	29	2021	2021	NUM
easat-9765	241	30	.	.	PUNCT
easat-9765	242	1	data	datum	NOUN
easat-9765	242	2	were	be	AUX
easat-9765	242	3	collected	collect	VERB
easat-9765	242	4	from	from	ADP
easat-9765	242	5	annual	annual	ADJ
easat-9765	242	6	reports	report	NOUN
easat-9765	242	7	and	and	CCONJ
easat-9765	242	8	accounts	account	NOUN
easat-9765	242	9	of	of	ADP
easat-9765	242	10	companies	company	NOUN
easat-9765	242	11	listed	list	VERB
easat-9765	242	12	on	on	ADP
easat-9765	242	13	the	the	DET
easat-9765	242	14	ngx	ngx	PROPN
easat-9765	242	15	in	in	ADP
easat-9765	242	16	nigeria	nigeria	PROPN
easat-9765	242	17	as	as	ADP
easat-9765	242	18	of	of	ADP
easat-9765	242	19	31	31	NUM
easat-9765	242	20	december	december	PROPN
easat-9765	242	21	2021	2021	NUM
easat-9765	242	22	.	.	PUNCT
easat-9765	243	1	the	the	DET
easat-9765	243	2	data	datum	NOUN
easat-9765	243	3	was	be	AUX
easat-9765	243	4	analyzed	analyze	VERB
easat-9765	243	5	using	use	VERB
easat-9765	243	6	the	the	DET
easat-9765	243	7	panel	panel	NOUN
easat-9765	243	8	multiple	multiple	ADJ
easat-9765	243	9	regression	regression	NOUN
easat-9765	243	10	method	method	NOUN
easat-9765	243	11	.	.	PUNCT
easat-9765	244	1	8	8	NUM
easat-9765	244	2	edelweiss	edelweiss	PROPN
easat-9765	244	3	applied	apply	VERB
easat-9765	244	4	science	science	NOUN
easat-9765	244	5	and	and	CCONJ
easat-9765	244	6	technology	technology	NOUN
easat-9765	244	7	issn	issn	PROPN
easat-9765	244	8	:	:	PUNCT
easat-9765	244	9	2576	2576	NUM
easat-9765	244	10	-	-	SYM
easat-9765	244	11	8484	8484	NUM
easat-9765	244	12	vol	vol	NOUN
easat-9765	244	13	.	.	PROPN
easat-9765	245	1	9	9	NUM
easat-9765	245	2	,	,	PUNCT
easat-9765	245	3	no	no	INTJ
easat-9765	245	4	.	.	NOUN
easat-9765	245	5	9	9	NUM
easat-9765	245	6	:	:	SYM
easat-9765	245	7	1	1	NUM
easat-9765	245	8	-	-	SYM
easat-9765	245	9	15	15	NUM
easat-9765	245	10	,	,	PUNCT
easat-9765	245	11	2025	2025	NUM
easat-9765	245	12	doi	doi	NOUN
easat-9765	245	13	:	:	PUNCT
easat-9765	245	14	10.55214/2576	10.55214/2576	NUM
easat-9765	245	15	-	-	PUNCT
easat-9765	245	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	245	17	©	©	PROPN
easat-9765	245	18	2025	2025	NUM
easat-9765	245	19	by	by	ADP
easat-9765	245	20	the	the	DET
easat-9765	245	21	authors	author	NOUN
easat-9765	245	22	;	;	PUNCT
easat-9765	245	23	licensee	licensee	PROPN
easat-9765	245	24	learning	learn	VERB
easat-9765	245	25	gate	gate	NOUN
easat-9765	245	26	table	table	NOUN
easat-9765	245	27	1	1	NUM
easat-9765	245	28	.	.	PUNCT
easat-9765	246	1	variables	variable	NOUN
easat-9765	246	2	definition	definition	NOUN
easat-9765	246	3	,	,	PUNCT
easat-9765	246	4	measurement	measurement	NOUN
easat-9765	246	5	and	and	CCONJ
easat-9765	246	6	sources	source	NOUN
easat-9765	246	7	.	.	PUNCT
easat-9765	247	1	variables	variable	NOUN
easat-9765	247	2	definition	definition	NOUN
easat-9765	247	3	type	type	NOUN
easat-9765	247	4	measurement	measurement	NOUN
easat-9765	247	5	sources	source	NOUN
easat-9765	247	6	roa	roa	PROPN
easat-9765	247	7	return	return	VERB
easat-9765	247	8	on	on	ADP
easat-9765	247	9	asset	asset	NOUN
easat-9765	247	10	dependent	dependent	ADJ
easat-9765	247	11	net	net	ADJ
easat-9765	247	12	income	income	NOUN
easat-9765	247	13	to	to	ADP
easat-9765	247	14	total	total	ADJ
easat-9765	247	15	assets	asset	NOUN
easat-9765	247	16	.	.	PUNCT
easat-9765	248	1	elamer	elamer	VERB
easat-9765	248	2	and	and	CCONJ
easat-9765	248	3	benyazid	benyazid	VERB
easat-9765	248	4	[	[	X
easat-9765	248	5	42	42	NUM
easat-9765	248	6	]	]	PUNCT
easat-9765	248	7	cr	cr	PROPN
easat-9765	248	8	credit	credit	NOUN
easat-9765	248	9	risk	risk	NOUN
easat-9765	248	10	independent	independent	ADJ
easat-9765	248	11	premium	premium	NOUN
easat-9765	248	12	debtors	debtor	NOUN
easat-9765	248	13	+	+	CCONJ
easat-9765	248	14	due	due	ADJ
easat-9765	248	15	from	from	ADP
easat-9765	248	16	reinsurer+	reinsurer+	PROPN
easat-9765	248	17	other	other	ADJ
easat-9765	248	18	receivable	receivable	ADJ
easat-9765	248	19	/	/	SYM
easat-9765	248	20	net	net	ADJ
easat-9765	248	21	asset	asset	NOUN
easat-9765	248	22	sisay	sisay	ADJ
easat-9765	249	1	[	[	X
easat-9765	249	2	6	6	NUM
easat-9765	249	3	]	]	PUNCT
easat-9765	249	4	and	and	CCONJ
easat-9765	249	5	arif	arif	PROPN
easat-9765	249	6	and	and	CCONJ
easat-9765	249	7	showket	showket	VERB
easat-9765	249	8	[	[	X
easat-9765	249	9	15	15	NUM
easat-9765	249	10	]	]	X
easat-9765	249	11	lr	lr	NOUN
easat-9765	249	12	liquidity	liquidity	NOUN
easat-9765	249	13	risk	risk	NOUN
easat-9765	249	14	independent	independent	ADJ
easat-9765	249	15	current	current	ADJ
easat-9765	249	16	assets	asset	NOUN
easat-9765	249	17	/	/	SYM
easat-9765	249	18	current	current	ADJ
easat-9765	249	19	liabilities	liability	NOUN
easat-9765	249	20	sisay	sisay	VERB
easat-9765	250	1	[	[	X
easat-9765	250	2	6	6	NUM
easat-9765	250	3	]	]	PUNCT
easat-9765	250	4	and	and	CCONJ
easat-9765	250	5	arif	arif	PROPN
easat-9765	250	6	and	and	CCONJ
easat-9765	250	7	showket	showket	VERB
easat-9765	250	8	[	[	X
easat-9765	250	9	15	15	NUM
easat-9765	250	10	]	]	X
easat-9765	250	11	rir	rir	PROPN
easat-9765	250	12	reinsurance	reinsurance	NOUN
easat-9765	250	13	risk	risk	NOUN
easat-9765	250	14	independent	independent	ADJ
easat-9765	250	15	premium	premium	NOUN
easat-9765	250	16	income	income	NOUN
easat-9765	250	17	/	/	SYM
easat-9765	250	18	ceded	cede	VERB
easat-9765	250	19	/total	/total	ADJ
easat-9765	250	20	asset	asset	NOUN
easat-9765	250	21	sisay	sisay	ADJ
easat-9765	251	1	[	[	X
easat-9765	251	2	6	6	NUM
easat-9765	251	3	]	]	PUNCT
easat-9765	251	4	and	and	CCONJ
easat-9765	251	5	arif	arif	PROPN
easat-9765	251	6	and	and	CCONJ
easat-9765	251	7	showket	showket	VERB
easat-9765	251	8	[	[	X
easat-9765	251	9	15	15	NUM
easat-9765	251	10	]	]	X
easat-9765	251	11	sr	sr	PROPN
easat-9765	251	12	solvency	solvency	NOUN
easat-9765	251	13	risk	risk	NOUN
easat-9765	251	14	independent	independent	ADJ
easat-9765	251	15	net	net	NOUN
easat-9765	251	16	income/	income/	NUM
easat-9765	251	17	total	total	ADJ
easat-9765	251	18	liabilities	liability	NOUN
easat-9765	251	19	mukino	mukino	NOUN
easat-9765	252	1	[	[	X
easat-9765	252	2	16	16	NUM
easat-9765	252	3	]	]	X
easat-9765	252	4	tpr	tpr	PROPN
easat-9765	252	5	technical	technical	ADJ
easat-9765	252	6	provisions	provision	NOUN
easat-9765	252	7	risk	risk	VERB
easat-9765	252	8	independent	independent	ADJ
easat-9765	252	9	claim	claim	NOUN
easat-9765	252	10	outstanding	outstanding	ADJ
easat-9765	252	11	/total	/total	ADJ
easat-9765	252	12	equity	equity	NOUN
easat-9765	252	13	mukino	mukino	PROPN
easat-9765	253	1	[	[	X
easat-9765	253	2	16	16	NUM
easat-9765	253	3	]	]	X
easat-9765	253	4	;	;	PUNCT
easat-9765	253	5	sisay	sisay	ADJ
easat-9765	253	6	[	[	X
easat-9765	253	7	6	6	NUM
easat-9765	253	8	]	]	PUNCT
easat-9765	253	9	and	and	CCONJ
easat-9765	253	10	arif	arif	PROPN
easat-9765	253	11	and	and	CCONJ
easat-9765	253	12	showket	showket	VERB
easat-9765	253	13	[	[	X
easat-9765	253	14	15	15	NUM
easat-9765	253	15	]	]	X
easat-9765	253	16	ur	ur	PROPN
easat-9765	253	17	rmcindex	rmcindex	NOUN
easat-9765	253	18	underwriting	underwriting	NOUN
easat-9765	253	19	risk	risk	NOUN
easat-9765	253	20	risk	risk	NOUN
easat-9765	253	21	management	management	NOUN
easat-9765	253	22	committee	committee	NOUN
easat-9765	253	23	index	index	NOUN
easat-9765	253	24	independent	independent	ADJ
easat-9765	253	25	moderating	moderating	NOUN
easat-9765	253	26	loss	loss	NOUN
easat-9765	253	27	or	or	CCONJ
easat-9765	253	28	claim	claim	VERB
easat-9765	253	29	incurred/	incurred/	NUM
easat-9765	253	30	premium	premium	NOUN
easat-9765	253	31	earned	earned	AUX
easat-9765	253	32	measured	measure	VERB
easat-9765	253	33	as	as	ADP
easat-9765	253	34	the	the	DET
easat-9765	253	35	unweighted	unweighted	ADJ
easat-9765	253	36	index	index	NOUN
easat-9765	253	37	of	of	ADP
easat-9765	253	38	risk	risk	NOUN
easat-9765	253	39	management	management	NOUN
easat-9765	253	40	committee	committee	NOUN
easat-9765	253	41	size	size	NOUN
easat-9765	253	42	,	,	PUNCT
easat-9765	253	43	independent	independent	ADJ
easat-9765	253	44	,	,	PUNCT
easat-9765	253	45	financial	financial	ADJ
easat-9765	253	46	expertise	expertise	NOUN
easat-9765	253	47	and	and	CCONJ
easat-9765	253	48	meeting	meeting	NOUN
easat-9765	253	49	.	.	PUNCT
easat-9765	254	1	sisay	sisay	VERB
easat-9765	255	1	[	[	X
easat-9765	255	2	6	6	NUM
easat-9765	255	3	]	]	PUNCT
easat-9765	255	4	and	and	CCONJ
easat-9765	255	5	arif	arif	PROPN
easat-9765	255	6	and	and	CCONJ
easat-9765	255	7	showket	showket	VERB
easat-9765	255	8	[	[	X
easat-9765	255	9	15	15	NUM
easat-9765	255	10	]	]	SYM
easat-9765	255	11	3.1	3.1	NUM
easat-9765	255	12	.	.	PUNCT
easat-9765	255	13	model	model	NOUN
easat-9765	255	14	specification	specification	NOUN
easat-9765	255	15	the	the	DET
easat-9765	255	16	model	model	NOUN
easat-9765	255	17	which	which	PRON
easat-9765	255	18	is	be	AUX
easat-9765	255	19	specified	specify	VERB
easat-9765	255	20	below	below	ADV
easat-9765	255	21	was	be	AUX
easat-9765	255	22	adapted	adapt	VERB
easat-9765	255	23	from	from	ADP
easat-9765	255	24	the	the	DET
easat-9765	255	25	work	work	NOUN
easat-9765	255	26	of	of	ADP
easat-9765	255	27	arif	arif	PROPN
easat-9765	255	28	and	and	CCONJ
easat-9765	255	29	showket	showket	VERB
easat-9765	256	1	[	[	X
easat-9765	256	2	15	15	NUM
easat-9765	256	3	]	]	X
easat-9765	256	4	;	;	PUNCT
easat-9765	256	5	sisay	sisay	ADJ
easat-9765	256	6	[	[	X
easat-9765	256	7	6	6	NUM
easat-9765	256	8	]	]	PUNCT
easat-9765	256	9	;	;	PUNCT
easat-9765	256	10	mukino	mukino	PROPN
easat-9765	257	1	[	[	X
easat-9765	257	2	16	16	NUM
easat-9765	257	3	]	]	X
easat-9765	257	4	;	;	PUNCT
easat-9765	257	5	fali	fali	PROPN
easat-9765	257	6	,	,	PUNCT
easat-9765	257	7	et	et	PROPN
easat-9765	257	8	al	al	PROPN
easat-9765	257	9	.	.	PUNCT
easat-9765	258	1	[	[	X
easat-9765	258	2	29	29	NUM
easat-9765	258	3	]	]	PUNCT
easat-9765	258	4	and	and	CCONJ
easat-9765	258	5	fali	fali	PROPN
easat-9765	258	6	,	,	PUNCT
easat-9765	258	7	et	et	PROPN
easat-9765	258	8	al	al	PROPN
easat-9765	258	9	.	.	PUNCT
easat-9765	259	1	[	[	X
easat-9765	259	2	30	30	NUM
easat-9765	259	3	]	]	SYM
easat-9765	259	4	:	:	PUNCT
easat-9765	259	5	roait	roait	NOUN
easat-9765	259	6	=	=	SYM
easat-9765	259	7	β0	β0	PROPN
easat-9765	259	8	+	+	CCONJ
easat-9765	259	9	β1crit	β1crit	NOUN
easat-9765	259	10	+	+	CCONJ
easat-9765	259	11	β2lrit	β2lrit	ADJ
easat-9765	259	12	+	+	CCONJ
easat-9765	259	13	β3ririt	β3ririt	NOUN
easat-9765	259	14	+	+	CCONJ
easat-9765	259	15	β4srit	β4srit	NOUN
easat-9765	259	16	+	+	CCONJ
easat-9765	259	17	β5tprit	β5tprit	NOUN
easat-9765	259	18	+	+	CCONJ
easat-9765	259	19	β6urit	β6urit	ADJ
easat-9765	260	1	+	+	CCONJ
easat-9765	260	2	β7rmcit	β7rmcit	ADJ
easat-9765	260	3	+	+	CCONJ
easat-9765	260	4	β8crit	β8crit	NOUN
easat-9765	260	5	∗	∗	NOUN
easat-9765	260	6	rmcit	rmcit	NOUN
easat-9765	260	7	+	+	CCONJ
easat-9765	260	8	β9lrit	β9lrit	NUM
easat-9765	260	9	∗	∗	NOUN
easat-9765	260	10	rmcit	rmcit	NOUN
easat-9765	260	11	+	+	CCONJ
easat-9765	260	12	β10ririt	β10ririt	NOUN
easat-9765	260	13	∗	∗	NOUN
easat-9765	260	14	rmcit+	rmcit+	ADP
easat-9765	260	15	β11srit	β11srit	PROPN
easat-9765	260	16	∗	∗	NOUN
easat-9765	260	17	rmcit+	rmcit+	X
easat-9765	260	18	β12tprit	β12tprit	ADP
easat-9765	260	19	∗	∗	NOUN
easat-9765	260	20	rmcit+	rmcit+	ADP
easat-9765	260	21	β10urit	β10urit	PROPN
easat-9765	260	22	∗	∗	NOUN
easat-9765	260	23	rmcit	rmcit	NOUN
easat-9765	260	24	+	+	CCONJ
easat-9765	260	25	eit	eit	INTJ
easat-9765	260	26	where	where	SCONJ
easat-9765	260	27	:	:	PUNCT
easat-9765	260	28	prof	prof	NOUN
easat-9765	260	29	=	=	PROPN
easat-9765	260	30	measured	measure	VERB
easat-9765	260	31	by	by	ADP
easat-9765	260	32	return	return	NOUN
easat-9765	260	33	on	on	ADP
easat-9765	260	34	assets	asset	NOUN
easat-9765	260	35	(	(	PUNCT
easat-9765	260	36	roa	roa	NOUN
easat-9765	260	37	)	)	PUNCT
easat-9765	260	38	cr	cr	NOUN
easat-9765	261	1	=	=	SYM
easat-9765	261	2	credit	credit	NOUN
easat-9765	261	3	risk	risk	NOUN
easat-9765	261	4	lr	lr	X
easat-9765	261	5	=	=	PUNCT
easat-9765	261	6	liquidity	liquidity	NOUN
easat-9765	261	7	risk	risk	NOUN
easat-9765	261	8	rir	rir	NOUN
easat-9765	261	9	=	=	SYM
easat-9765	261	10	reinsurance	reinsurance	NOUN
easat-9765	261	11	risk	risk	NOUN
easat-9765	261	12	sr	sr	NOUN
easat-9765	261	13	=	=	NOUN
easat-9765	261	14	solvency	solvency	NOUN
easat-9765	261	15	risk	risk	NOUN
easat-9765	261	16	tpr	tpr	NOUN
easat-9765	261	17	=	=	NOUN
easat-9765	261	18	technical	technical	ADJ
easat-9765	261	19	provisions	provision	NOUN
easat-9765	261	20	risk	risk	VERB
easat-9765	261	21	ur	ur	INTJ
easat-9765	261	22	=	=	PUNCT
easat-9765	261	23	underwriting	underwrite	VERB
easat-9765	261	24	risk	risk	NOUN
easat-9765	261	25	rmc	rmc	NOUN
easat-9765	261	26	=	=	PUNCT
easat-9765	261	27	risk	risk	NOUN
easat-9765	261	28	management	management	NOUN
easat-9765	261	29	committee	committee	NOUN
easat-9765	261	30	ε	ε	PROPN
easat-9765	262	1	=	=	NOUN
easat-9765	262	2	error	error	NOUN
easat-9765	262	3	term	term	NOUN
easat-9765	263	1	i	i	PRON
easat-9765	263	2	=	=	PRON
easat-9765	263	3	represent	represent	VERB
easat-9765	263	4	firm	firm	ADJ
easat-9765	263	5	observation	observation	NOUN
easat-9765	263	6	across	across	ADP
easat-9765	263	7	time	time	NOUN
easat-9765	263	8	(	(	PUNCT
easat-9765	263	9	i=15	i=15	PROPN
easat-9765	263	10	)	)	PUNCT
easat-9765	263	11	t	t	NOUN
easat-9765	263	12	=	=	PUNCT
easat-9765	263	13	year	year	NOUN
easat-9765	263	14	(	(	PUNCT
easat-9765	263	15	t=10	t=10	NOUN
easat-9765	263	16	)	)	PUNCT
easat-9765	263	17	β0	β0	NOUN
easat-9765	264	1	=	=	PUNCT
easat-9765	264	2	is	be	AUX
easat-9765	264	3	the	the	DET
easat-9765	264	4	intercept	intercept	NOUN
easat-9765	264	5	β1	β1	PROPN
easat-9765	264	6	–	–	PUNCT
easat-9765	264	7	β7	β7	PROPN
easat-9765	264	8	=	=	PUNCT
easat-9765	264	9	are	be	AUX
easat-9765	264	10	the	the	DET
easat-9765	264	11	parameters	parameter	NOUN
easat-9765	264	12	to	to	PART
easat-9765	264	13	be	be	AUX
easat-9765	264	14	estimated	estimate	VERB
easat-9765	264	15	in	in	ADP
easat-9765	264	16	the	the	DET
easat-9765	264	17	equation	equation	NOUN
easat-9765	264	18	4	4	NUM
easat-9765	264	19	.	.	PUNCT
easat-9765	265	1	discussion	discussion	NOUN
easat-9765	265	2	the	the	DET
easat-9765	265	3	descriptive	descriptive	ADJ
easat-9765	265	4	statistics	statistic	NOUN
easat-9765	265	5	for	for	ADP
easat-9765	265	6	the	the	DET
easat-9765	265	7	variables	variable	NOUN
easat-9765	265	8	are	be	AUX
easat-9765	265	9	shown	show	VERB
easat-9765	265	10	in	in	ADP
easat-9765	265	11	table	table	NOUN
easat-9765	265	12	2	2	NUM
easat-9765	265	13	,	,	PUNCT
easat-9765	265	14	which	which	PRON
easat-9765	265	15	includes	include	VERB
easat-9765	265	16	the	the	DET
easat-9765	265	17	average	average	ADJ
easat-9765	265	18	and	and	CCONJ
easat-9765	265	19	standard	standard	ADJ
easat-9765	265	20	deviation	deviation	NOUN
easat-9765	265	21	for	for	ADP
easat-9765	265	22	each	each	DET
easat-9765	265	23	variable	variable	NOUN
easat-9765	265	24	's	's	PART
easat-9765	265	25	range	range	NOUN
easat-9765	265	26	of	of	ADP
easat-9765	265	27	values	value	NOUN
easat-9765	265	28	.	.	PUNCT
easat-9765	266	1	9	9	NUM
easat-9765	266	2	edelweiss	edelweiss	PROPN
easat-9765	266	3	applied	apply	VERB
easat-9765	266	4	science	science	NOUN
easat-9765	266	5	and	and	CCONJ
easat-9765	266	6	technology	technology	NOUN
easat-9765	266	7	issn	issn	PROPN
easat-9765	266	8	:	:	PUNCT
easat-9765	266	9	2576	2576	NUM
easat-9765	266	10	-	-	SYM
easat-9765	266	11	8484	8484	NUM
easat-9765	266	12	vol	vol	NOUN
easat-9765	266	13	.	.	PROPN
easat-9765	267	1	9	9	NUM
easat-9765	267	2	,	,	PUNCT
easat-9765	267	3	no	no	INTJ
easat-9765	267	4	.	.	NOUN
easat-9765	267	5	9	9	NUM
easat-9765	267	6	:	:	SYM
easat-9765	267	7	1	1	NUM
easat-9765	267	8	-	-	SYM
easat-9765	267	9	15	15	NUM
easat-9765	267	10	,	,	PUNCT
easat-9765	267	11	2025	2025	NUM
easat-9765	267	12	doi	doi	NOUN
easat-9765	267	13	:	:	PUNCT
easat-9765	267	14	10.55214/2576	10.55214/2576	NUM
easat-9765	267	15	-	-	PUNCT
easat-9765	267	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	267	17	©	©	PROPN
easat-9765	267	18	2025	2025	NUM
easat-9765	267	19	by	by	ADP
easat-9765	267	20	the	the	DET
easat-9765	267	21	authors	author	NOUN
easat-9765	267	22	;	;	PUNCT
easat-9765	267	23	licensee	licensee	PROPN
easat-9765	267	24	learning	learn	VERB
easat-9765	267	25	gate	gate	NOUN
easat-9765	267	26	table	table	NOUN
easat-9765	267	27	2	2	NUM
easat-9765	267	28	.	.	PUNCT
easat-9765	267	29	descriptive	descriptive	ADJ
easat-9765	267	30	statistics	statistic	NOUN
easat-9765	267	31	of	of	ADP
easat-9765	267	32	the	the	DET
easat-9765	267	33	variables	variable	NOUN
easat-9765	267	34	.	.	PUNCT
easat-9765	268	1	variables	variable	NOUN
easat-9765	268	2	obs	obs	PROPN
easat-9765	268	3	.	.	PUNCT
easat-9765	269	1	mean	mean	VERB
easat-9765	269	2	std	std	PROPN
easat-9765	269	3	dev	dev	PROPN
easat-9765	269	4	.	.	PUNCT
easat-9765	269	5	min	min	PROPN
easat-9765	269	6	.	.	PROPN
easat-9765	269	7	max	max	PROPN
easat-9765	269	8	.	.	PROPN
easat-9765	269	9	roa	roa	PROPN
easat-9765	269	10	150	150	NUM
easat-9765	269	11	0.02	0.02	NUM
easat-9765	269	12	0.06	0.06	NUM
easat-9765	269	13	-0.22	-0.22	NUM
easat-9765	269	14	0.22	0.22	NUM
easat-9765	269	15	cr	cr	NUM
easat-9765	269	16	150	150	NUM
easat-9765	269	17	0.12	0.12	NUM
easat-9765	269	18	0.20	0.20	NUM
easat-9765	269	19	-0.38	-0.38	PROPN
easat-9765	269	20	1.86	1.86	NUM
easat-9765	269	21	lr	lr	NOUN
easat-9765	269	22	150	150	NUM
easat-9765	269	23	2.78	2.78	NUM
easat-9765	269	24	2.84	2.84	NUM
easat-9765	269	25	0.13	0.13	NUM
easat-9765	269	26	18.75	18.75	NUM
easat-9765	269	27	rir	rir	NOUN
easat-9765	269	28	150	150	NUM
easat-9765	269	29	0.31	0.31	NUM
easat-9765	269	30	0.18	0.18	NUM
easat-9765	269	31	0.04	0.04	NUM
easat-9765	269	32	1.17	1.17	NUM
easat-9765	269	33	sr	sr	PROPN
easat-9765	269	34	150	150	NUM
easat-9765	269	35	0.51	0.51	NUM
easat-9765	269	36	0.22	0.22	NUM
easat-9765	269	37	0.03	0.03	NUM
easat-9765	269	38	1.28	1.28	NUM
easat-9765	269	39	tpr	tpr	NOUN
easat-9765	269	40	150	150	NUM
easat-9765	269	41	0.15	0.15	NUM
easat-9765	269	42	0.14	0.14	NUM
easat-9765	269	43	-0.19	-0.19	NOUN
easat-9765	269	44	0.70	0.70	NUM
easat-9765	269	45	ur	ur	NOUN
easat-9765	269	46	150	150	NUM
easat-9765	269	47	0.34	0.34	NUM
easat-9765	269	48	0.21	0.21	NUM
easat-9765	269	49	0.01	0.01	NUM
easat-9765	269	50	1.17	1.17	NUM
easat-9765	269	51	rmcindex	rmcindex	NOUN
easat-9765	269	52	150	150	NUM
easat-9765	269	53	9.14	9.14	NUM
easat-9765	269	54	1.76	1.76	NUM
easat-9765	269	55	5.42	5.42	NUM
easat-9765	269	56	14.78	14.78	NUM
easat-9765	269	57	source	source	NOUN
easat-9765	269	58	:	:	PUNCT
easat-9765	269	59	descriptive	descriptive	ADJ
easat-9765	269	60	statistics	statistic	NOUN
easat-9765	269	61	stata	stata	VERB
easat-9765	269	62	output	output	PROPN
easat-9765	269	63	version	version	PROPN
easat-9765	269	64	15.0	15.0	NUM
easat-9765	269	65	.	.	PUNCT
easat-9765	270	1	table	table	NOUN
easat-9765	270	2	2	2	NUM
easat-9765	270	3	shows	show	VERB
easat-9765	270	4	that	that	SCONJ
easat-9765	270	5	the	the	DET
easat-9765	270	6	sampled	sample	VERB
easat-9765	270	7	firms	firm	NOUN
easat-9765	270	8	'	'	PART
easat-9765	270	9	roa	roa	NOUN
easat-9765	270	10	substantially	substantially	ADV
easat-9765	270	11	varies	vary	VERB
easat-9765	270	12	from	from	ADP
easat-9765	270	13	the	the	DET
easat-9765	270	14	mean	mean	NOUN
easat-9765	270	15	,	,	PUNCT
easat-9765	270	16	with	with	ADP
easat-9765	270	17	a	a	DET
easat-9765	270	18	mean	mean	NOUN
easat-9765	270	19	of	of	ADP
easat-9765	270	20	2	2	NUM
easat-9765	270	21	%	%	NOUN
easat-9765	270	22	and	and	CCONJ
easat-9765	270	23	a	a	DET
easat-9765	270	24	standard	standard	ADJ
easat-9765	270	25	deviation	deviation	NOUN
easat-9765	270	26	of	of	ADP
easat-9765	270	27	6	6	NUM
easat-9765	270	28	%	%	NOUN
easat-9765	270	29	.	.	PUNCT
easat-9765	271	1	the	the	DET
easat-9765	271	2	sample	sample	NOUN
easat-9765	271	3	of	of	ADP
easat-9765	271	4	insurance	insurance	NOUN
easat-9765	271	5	companies	company	NOUN
easat-9765	271	6	has	have	VERB
easat-9765	271	7	positive	positive	ADJ
easat-9765	271	8	values	value	NOUN
easat-9765	271	9	for	for	ADP
easat-9765	271	10	the	the	DET
easat-9765	271	11	profitability	profitability	NOUN
easat-9765	271	12	indicator	indicator	NOUN
easat-9765	271	13	roa	roa	PROPN
easat-9765	271	14	,	,	PUNCT
easat-9765	271	15	with	with	ADP
easat-9765	271	16	a	a	DET
easat-9765	271	17	mean	mean	NOUN
easat-9765	271	18	of	of	ADP
easat-9765	271	19	2	2	NUM
easat-9765	271	20	%	%	NOUN
easat-9765	271	21	.	.	PUNCT
easat-9765	272	1	the	the	DET
easat-9765	272	2	table	table	NOUN
easat-9765	272	3	also	also	ADV
easat-9765	272	4	shows	show	VERB
easat-9765	272	5	that	that	SCONJ
easat-9765	272	6	roa	roa	PROPN
easat-9765	272	7	can	can	AUX
easat-9765	272	8	range	range	VERB
easat-9765	272	9	from	from	ADP
easat-9765	272	10	a	a	DET
easat-9765	272	11	minimum	minimum	ADJ
easat-9765	272	12	loss	loss	NOUN
easat-9765	272	13	of	of	ADP
easat-9765	272	14	-22	-22	NOUN
easat-9765	272	15	%	%	NOUN
easat-9765	272	16	to	to	ADP
easat-9765	272	17	a	a	DET
easat-9765	272	18	maximum	maximum	ADJ
easat-9765	272	19	gain	gain	NOUN
easat-9765	272	20	of	of	ADP
easat-9765	272	21	22	22	NUM
easat-9765	272	22	%	%	NOUN
easat-9765	272	23	.	.	PUNCT
easat-9765	273	1	a	a	DET
easat-9765	273	2	mean	mean	ADJ
easat-9765	273	3	score	score	NOUN
easat-9765	273	4	of	of	ADP
easat-9765	273	5	2	2	NUM
easat-9765	273	6	%	%	NOUN
easat-9765	273	7	indicates	indicate	VERB
easat-9765	273	8	that	that	SCONJ
easat-9765	273	9	,	,	PUNCT
easat-9765	273	10	on	on	ADP
easat-9765	273	11	average	average	ADJ
easat-9765	273	12	,	,	PUNCT
easat-9765	273	13	businesses	business	NOUN
easat-9765	273	14	were	be	AUX
easat-9765	273	15	profitable	profitable	ADJ
easat-9765	273	16	during	during	ADP
easat-9765	273	17	the	the	DET
easat-9765	273	18	period	period	NOUN
easat-9765	273	19	under	under	ADP
easat-9765	273	20	consideration	consideration	NOUN
easat-9765	273	21	.	.	PUNCT
easat-9765	274	1	therefore	therefore	ADV
easat-9765	274	2	,	,	PUNCT
easat-9765	274	3	businesses	business	NOUN
easat-9765	274	4	make	make	VERB
easat-9765	274	5	the	the	DET
easat-9765	274	6	most	most	ADJ
easat-9765	274	7	of	of	ADP
easat-9765	274	8	their	their	PRON
easat-9765	274	9	resources	resource	NOUN
easat-9765	274	10	to	to	PART
easat-9765	274	11	maximize	maximize	VERB
easat-9765	274	12	revenues	revenue	NOUN
easat-9765	274	13	.	.	PUNCT
easat-9765	275	1	the	the	DET
easat-9765	275	2	score	score	NOUN
easat-9765	275	3	is	be	AUX
easat-9765	275	4	6	6	NUM
easat-9765	275	5	%	%	NOUN
easat-9765	275	6	over	over	ADP
easat-9765	275	7	the	the	DET
easat-9765	275	8	mean	mean	NOUN
easat-9765	275	9	,	,	PUNCT
easat-9765	275	10	which	which	PRON
easat-9765	275	11	indicates	indicate	VERB
easat-9765	275	12	that	that	SCONJ
easat-9765	275	13	it	it	PRON
easat-9765	275	14	does	do	AUX
easat-9765	275	15	not	not	PART
easat-9765	275	16	follow	follow	VERB
easat-9765	275	17	a	a	DET
easat-9765	275	18	comparable	comparable	ADJ
easat-9765	275	19	pattern	pattern	NOUN
easat-9765	275	20	across	across	ADP
easat-9765	275	21	the	the	DET
easat-9765	275	22	firms	firm	NOUN
easat-9765	275	23	,	,	PUNCT
easat-9765	275	24	as	as	SCONJ
easat-9765	275	25	suggested	suggest	VERB
easat-9765	275	26	by	by	ADP
easat-9765	275	27	the	the	DET
easat-9765	275	28	standard	standard	NOUN
easat-9765	275	29	.	.	PUNCT
easat-9765	276	1	cr	cr	PROPN
easat-9765	276	2	,	,	PUNCT
easat-9765	276	3	lr	lr	PROPN
easat-9765	276	4	,	,	PUNCT
easat-9765	276	5	rir	rir	PROPN
easat-9765	276	6	,	,	PUNCT
easat-9765	276	7	sr	sr	PROPN
easat-9765	276	8	,	,	PUNCT
easat-9765	276	9	tpr	tpr	PROPN
easat-9765	276	10	and	and	CCONJ
easat-9765	276	11	ur	ur	PROPN
easat-9765	276	12	have	have	VERB
easat-9765	276	13	average	average	ADJ
easat-9765	276	14	values	value	NOUN
easat-9765	276	15	ranging	range	VERB
easat-9765	276	16	from	from	ADP
easat-9765	276	17	0.12	0.12	NUM
easat-9765	276	18	to	to	ADP
easat-9765	276	19	2.78	2.78	NUM
easat-9765	276	20	implying	imply	VERB
easat-9765	276	21	that	that	SCONJ
easat-9765	276	22	the	the	DET
easat-9765	276	23	majority	majority	NOUN
easat-9765	276	24	of	of	ADP
easat-9765	276	25	the	the	DET
easat-9765	276	26	insurance	insurance	NOUN
easat-9765	276	27	companies	company	NOUN
easat-9765	276	28	have	have	VERB
easat-9765	276	29	crs	crs	NOUN
easat-9765	276	30	that	that	PRON
easat-9765	276	31	are	be	AUX
easat-9765	276	32	significantly	significantly	ADV
easat-9765	276	33	higher	high	ADJ
easat-9765	276	34	than	than	ADP
easat-9765	276	35	average	average	ADJ
easat-9765	276	36	.	.	PUNCT
easat-9765	277	1	the	the	DET
easat-9765	277	2	rmc	rmc	PROPN
easat-9765	277	3	index	index	PROPN
easat-9765	277	4	,	,	PUNCT
easat-9765	277	5	a	a	DET
easat-9765	277	6	moderating	moderate	VERB
easat-9765	277	7	variable	variable	NOUN
easat-9765	277	8	,	,	PUNCT
easat-9765	277	9	has	have	VERB
easat-9765	277	10	a	a	DET
easat-9765	277	11	mean	mean	NOUN
easat-9765	277	12	of	of	ADP
easat-9765	277	13	9.14	9.14	NUM
easat-9765	277	14	and	and	CCONJ
easat-9765	277	15	a	a	DET
easat-9765	277	16	standard	standard	ADJ
easat-9765	277	17	deviation	deviation	NOUN
easat-9765	277	18	of	of	ADP
easat-9765	277	19	1.76	1.76	NUM
easat-9765	277	20	,	,	PUNCT
easat-9765	277	21	as	as	SCONJ
easat-9765	277	22	shown	show	VERB
easat-9765	277	23	in	in	ADP
easat-9765	277	24	table	table	NOUN
easat-9765	277	25	2	2	NUM
easat-9765	277	26	.	.	PUNCT
easat-9765	278	1	the	the	DET
easat-9765	278	2	data	datum	NOUN
easat-9765	278	3	also	also	ADV
easat-9765	278	4	shows	show	VERB
easat-9765	278	5	that	that	SCONJ
easat-9765	278	6	the	the	DET
easat-9765	278	7	smallest	small	ADJ
easat-9765	278	8	value	value	NOUN
easat-9765	278	9	is	be	AUX
easat-9765	278	10	5.42	5.42	NUM
easat-9765	278	11	and	and	CCONJ
easat-9765	278	12	the	the	DET
easat-9765	278	13	greatest	great	ADJ
easat-9765	278	14	value	value	NOUN
easat-9765	278	15	is	be	AUX
easat-9765	278	16	14.78	14.78	NUM
easat-9765	278	17	.	.	PUNCT
easat-9765	279	1	4.1	4.1	NUM
easat-9765	279	2	.	.	PUNCT
easat-9765	280	1	diagnostic	diagnostic	ADJ
easat-9765	280	2	test	test	NOUN
easat-9765	280	3	table	table	NOUN
easat-9765	280	4	3	3	NUM
easat-9765	280	5	.	.	PUNCT
easat-9765	280	6	multicollinearity	multicollinearity	NOUN
easat-9765	280	7	test	test	NOUN
easat-9765	280	8	.	.	PUNCT
easat-9765	281	1	variables	variable	NOUN
easat-9765	281	2	vif	vif	PROPN
easat-9765	281	3	tolerance	tolerance	NOUN
easat-9765	281	4	value	value	NOUN
easat-9765	281	5	cr	cr	ADP
easat-9765	281	6	1.29	1.29	NUM
easat-9765	281	7	0.77	0.77	NUM
easat-9765	281	8	lr	lr	PROPN
easat-9765	281	9	1.18	1.18	NUM
easat-9765	281	10	0.85	0.85	NUM
easat-9765	281	11	rir	rir	PROPN
easat-9765	281	12	1.13	1.13	NUM
easat-9765	281	13	0.88	0.88	NUM
easat-9765	281	14	sr	sr	PROPN
easat-9765	281	15	1.12	1.12	NUM
easat-9765	281	16	0.89	0.89	NUM
easat-9765	281	17	tpr	tpr	NOUN
easat-9765	281	18	1.07	1.07	NUM
easat-9765	281	19	0.94	0.94	NUM
easat-9765	281	20	ur	ur	NOUN
easat-9765	281	21	1.05	1.05	NUM
easat-9765	281	22	0.95	0.95	NUM
easat-9765	281	23	rmcindex	rmcindex	NOUN
easat-9765	281	24	1.03	1.03	NUM
easat-9765	281	25	0.97	0.97	NUM
easat-9765	281	26	mean	mean	NOUN
easat-9765	281	27	vif	vif	PROPN
easat-9765	281	28	1.12	1.12	NUM
easat-9765	281	29	source	source	NOUN
easat-9765	281	30	:	:	PUNCT
easat-9765	281	31	vif	vif	NOUN
easat-9765	281	32	result	result	VERB
easat-9765	281	33	from	from	ADP
easat-9765	281	34	stata	stata	PROPN
easat-9765	281	35	output	output	PROPN
easat-9765	281	36	version	version	PROPN
easat-9765	281	37	15.0	15.0	NUM
easat-9765	281	38	.	.	PUNCT
easat-9765	282	1	given	give	VERB
easat-9765	282	2	that	that	SCONJ
easat-9765	282	3	the	the	DET
easat-9765	282	4	minimum	minimum	ADJ
easat-9765	282	5	tolerance	tolerance	NOUN
easat-9765	282	6	value	value	NOUN
easat-9765	282	7	(	(	PUNCT
easat-9765	282	8	tv	tv	NOUN
easat-9765	282	9	)	)	PUNCT
easat-9765	282	10	and	and	CCONJ
easat-9765	282	11	maximum	maximum	ADJ
easat-9765	282	12	variance	variance	NOUN
easat-9765	282	13	inflation	inflation	NOUN
easat-9765	282	14	factor	factor	NOUN
easat-9765	282	15	(	(	PUNCT
easat-9765	282	16	vif	vif	NOUN
easat-9765	282	17	)	)	PUNCT
easat-9765	282	18	are	be	AUX
easat-9765	282	19	0.77	0.77	NUM
easat-9765	282	20	and	and	CCONJ
easat-9765	282	21	1.29	1.29	NUM
easat-9765	282	22	,	,	PUNCT
easat-9765	282	23	respectively	respectively	ADV
easat-9765	282	24	,	,	PUNCT
easat-9765	282	25	the	the	DET
easat-9765	282	26	results	result	NOUN
easat-9765	282	27	from	from	ADP
easat-9765	282	28	table	table	NOUN
easat-9765	282	29	6	6	NUM
easat-9765	282	30	above	above	ADV
easat-9765	282	31	demonstrate	demonstrate	VERB
easat-9765	282	32	that	that	SCONJ
easat-9765	282	33	there	there	PRON
easat-9765	282	34	is	be	VERB
easat-9765	282	35	not	not	PART
easat-9765	282	36	an	an	DET
easat-9765	282	37	excessive	excessive	ADJ
easat-9765	282	38	correlation	correlation	NOUN
easat-9765	282	39	among	among	ADP
easat-9765	282	40	the	the	DET
easat-9765	282	41	independent	independent	ADJ
easat-9765	282	42	variables	variable	NOUN
easat-9765	282	43	.	.	PUNCT
easat-9765	283	1	4.2	4.2	NUM
easat-9765	283	2	.	.	PUNCT
easat-9765	283	3	normality	normality	NOUN
easat-9765	283	4	of	of	ADP
easat-9765	283	5	data	datum	NOUN
easat-9765	283	6	the	the	DET
easat-9765	283	7	normality	normality	NOUN
easat-9765	283	8	of	of	ADP
easat-9765	283	9	the	the	DET
easat-9765	283	10	error	error	NOUN
easat-9765	283	11	terms	term	NOUN
easat-9765	283	12	is	be	AUX
easat-9765	283	13	a	a	DET
easat-9765	283	14	tenet	tenet	NOUN
easat-9765	283	15	of	of	ADP
easat-9765	283	16	the	the	DET
easat-9765	283	17	traditional	traditional	ADJ
easat-9765	283	18	ols	ol	NOUN
easat-9765	283	19	regression	regression	NOUN
easat-9765	283	20	model	model	NOUN
easat-9765	283	21	.	.	PUNCT
easat-9765	284	1	the	the	DET
easat-9765	284	2	jacque	jacque	PROPN
easat-9765	284	3	bera	bera	PROPN
easat-9765	284	4	test	test	NOUN
easat-9765	284	5	for	for	ADP
easat-9765	284	6	normality	normality	NOUN
easat-9765	284	7	of	of	ADP
easat-9765	284	8	the	the	DET
easat-9765	284	9	residual	residual	ADJ
easat-9765	284	10	was	be	AUX
easat-9765	284	11	performed	perform	VERB
easat-9765	284	12	at	at	ADP
easat-9765	284	13	the	the	DET
easat-9765	284	14	5	5	NUM
easat-9765	284	15	%	%	NOUN
easat-9765	284	16	significance	significance	NOUN
easat-9765	284	17	level	level	NOUN
easat-9765	284	18	.	.	PUNCT
easat-9765	285	1	table	table	NOUN
easat-9765	285	2	4	4	NUM
easat-9765	285	3	.	.	PUNCT
easat-9765	285	4	normality	normality	NOUN
easat-9765	285	5	test	test	NOUN
easat-9765	285	6	.	.	PUNCT
easat-9765	286	1	model	model	PROPN
easat-9765	286	2	obs	obs	PROPN
easat-9765	286	3	.	.	PUNCT
easat-9765	287	1	chi2	chi2	PROPN
easat-9765	287	2	prob	prob	PROPN
easat-9765	287	3	>	>	PROPN
easat-9765	287	4	z	z	PROPN
easat-9765	287	5	moderated	moderated	ADJ
easat-9765	287	6	model	model	NOUN
easat-9765	287	7	130	130	NUM
easat-9765	287	8	39.99	39.99	NUM
easat-9765	287	9	0.000	0.000	NUM
easat-9765	287	10	source	source	NOUN
easat-9765	287	11	:	:	PUNCT
easat-9765	287	12	jacque	jacque	PROPN
easat-9765	287	13	bera	bera	PROPN
easat-9765	287	14	normality	normality	NOUN
easat-9765	287	15	test	test	NOUN
easat-9765	287	16	.	.	PUNCT
easat-9765	288	1	10	10	NUM
easat-9765	288	2	edelweiss	edelweiss	PROPN
easat-9765	288	3	applied	apply	VERB
easat-9765	288	4	science	science	NOUN
easat-9765	288	5	and	and	CCONJ
easat-9765	288	6	technology	technology	NOUN
easat-9765	288	7	issn	issn	PROPN
easat-9765	288	8	:	:	PUNCT
easat-9765	288	9	2576	2576	NUM
easat-9765	288	10	-	-	SYM
easat-9765	288	11	8484	8484	NUM
easat-9765	288	12	vol	vol	NOUN
easat-9765	288	13	.	.	PROPN
easat-9765	289	1	9	9	NUM
easat-9765	289	2	,	,	PUNCT
easat-9765	289	3	no	no	INTJ
easat-9765	289	4	.	.	NOUN
easat-9765	289	5	9	9	NUM
easat-9765	289	6	:	:	SYM
easat-9765	289	7	1	1	NUM
easat-9765	289	8	-	-	SYM
easat-9765	289	9	15	15	NUM
easat-9765	289	10	,	,	PUNCT
easat-9765	289	11	2025	2025	NUM
easat-9765	289	12	doi	doi	NOUN
easat-9765	289	13	:	:	PUNCT
easat-9765	289	14	10.55214/2576	10.55214/2576	NUM
easat-9765	289	15	-	-	PUNCT
easat-9765	289	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	289	17	©	©	PROPN
easat-9765	289	18	2025	2025	NUM
easat-9765	289	19	by	by	ADP
easat-9765	289	20	the	the	DET
easat-9765	289	21	authors	author	NOUN
easat-9765	289	22	;	;	PUNCT
easat-9765	289	23	licensee	licensee	PROPN
easat-9765	289	24	learning	learning	NOUN
easat-9765	289	25	gate	gate	VERB
easat-9765	289	26	a	a	DET
easat-9765	289	27	substantial	substantial	ADJ
easat-9765	289	28	p	p	NOUN
easat-9765	289	29	-	-	PUNCT
easat-9765	289	30	value	value	NOUN
easat-9765	289	31	for	for	ADP
easat-9765	289	32	the	the	DET
easat-9765	289	33	model	model	NOUN
easat-9765	289	34	may	may	AUX
easat-9765	289	35	be	be	AUX
easat-9765	289	36	seen	see	VERB
easat-9765	289	37	in	in	ADP
easat-9765	289	38	the	the	DET
easat-9765	289	39	residual	residual	ADJ
easat-9765	289	40	(	(	PUNCT
easat-9765	289	41	0.000	0.000	NUM
easat-9765	289	42	)	)	PUNCT
easat-9765	289	43	,	,	PUNCT
easat-9765	289	44	which	which	PRON
easat-9765	289	45	is	be	AUX
easat-9765	289	46	less	less	ADJ
easat-9765	289	47	than	than	ADP
easat-9765	289	48	the	the	DET
easat-9765	289	49	5	5	NUM
easat-9765	289	50	%	%	NOUN
easat-9765	289	51	level	level	NOUN
easat-9765	289	52	of	of	ADP
easat-9765	289	53	significance	significance	NOUN
easat-9765	289	54	.	.	PUNCT
easat-9765	290	1	this	this	PRON
easat-9765	290	2	indicates	indicate	VERB
easat-9765	290	3	that	that	SCONJ
easat-9765	290	4	the	the	DET
easat-9765	290	5	residue	residue	NOUN
easat-9765	290	6	is	be	AUX
easat-9765	290	7	not	not	PART
easat-9765	290	8	distributed	distribute	VERB
easat-9765	290	9	normally	normally	ADV
easat-9765	290	10	.	.	PUNCT
easat-9765	291	1	4.3	4.3	NUM
easat-9765	291	2	.	.	PUNCT
easat-9765	292	1	heteroscedasticity	heteroscedasticity	NOUN
easat-9765	292	2	test	test	NOUN
easat-9765	292	3	table	table	NOUN
easat-9765	292	4	5	5	NUM
easat-9765	292	5	.	.	PUNCT
easat-9765	292	6	heteroscedasticity	heteroscedasticity	NOUN
easat-9765	292	7	test	test	NOUN
easat-9765	292	8	.	.	PUNCT
easat-9765	293	1	test	test	NOUN
easat-9765	293	2	chi2	chi2	PROPN
easat-9765	293	3	p	p	NOUN
easat-9765	293	4	-	-	PUNCT
easat-9765	293	5	value	value	NOUN
easat-9765	293	6	moderated	moderated	ADJ
easat-9765	293	7	model	model	NOUN
easat-9765	293	8	1.05	1.05	NUM
easat-9765	293	9	0.3050	0.3050	NUM
easat-9765	293	10	heteroscedasticity	heteroscedasticity	NOUN
easat-9765	293	11	test	test	NOUN
easat-9765	293	12	:	:	PUNCT
easat-9765	293	13	the	the	DET
easat-9765	293	14	breusch	breusch	NOUN
easat-9765	293	15	-	-	PUNCT
easat-9765	293	16	pagan	pagan	ADJ
easat-9765	293	17	or	or	CCONJ
easat-9765	293	18	cook	cook	NOUN
easat-9765	293	19	-	-	PUNCT
easat-9765	293	20	weisberg	weisberg	PROPN
easat-9765	293	21	heteroscedasticity	heteroscedasticity	PROPN
easat-9765	293	22	test	test	NOUN
easat-9765	293	23	was	be	AUX
easat-9765	293	24	used	use	VERB
easat-9765	293	25	to	to	PART
easat-9765	293	26	verify	verify	VERB
easat-9765	293	27	this	this	DET
easat-9765	293	28	hypothesis	hypothesis	NOUN
easat-9765	293	29	.	.	PUNCT
easat-9765	294	1	the	the	DET
easat-9765	294	2	homoscedastic	homoscedastic	ADJ
easat-9765	294	3	null	null	ADJ
easat-9765	294	4	hypothesis	hypothesis	NOUN
easat-9765	294	5	,	,	PUNCT
easat-9765	294	6	5	5	NUM
easat-9765	294	7	%	%	NOUN
easat-9765	294	8	level	level	NOUN
easat-9765	294	9	of	of	ADP
easat-9765	294	10	significance	significance	NOUN
easat-9765	294	11	,	,	PUNCT
easat-9765	294	12	breusch	breusch	NOUN
easat-9765	294	13	-	-	PUNCT
easat-9765	294	14	pagan	pagan	ADJ
easat-9765	294	15	or	or	CCONJ
easat-9765	294	16	cook	cook	NOUN
easat-9765	294	17	-	-	PUNCT
easat-9765	294	18	weisberg	weisberg	PROPN
easat-9765	294	19	test	test	NOUN
easat-9765	294	20	table	table	NOUN
easat-9765	294	21	5	5	NUM
easat-9765	294	22	results	result	NOUN
easat-9765	294	23	shows	show	VERB
easat-9765	294	24	that	that	SCONJ
easat-9765	294	25	the	the	DET
easat-9765	294	26	residue	residue	NOUN
easat-9765	294	27	is	be	AUX
easat-9765	294	28	not	not	PART
easat-9765	294	29	significant	significant	ADJ
easat-9765	294	30	at	at	ADP
easat-9765	294	31	any	any	DET
easat-9765	294	32	level	level	NOUN
easat-9765	294	33	,	,	PUNCT
easat-9765	294	34	given	give	VERB
easat-9765	294	35	the	the	DET
easat-9765	294	36	prob	prob	NOUN
easat-9765	294	37	>	>	X
easat-9765	294	38	chi	chi	PROPN
easat-9765	294	39	2	2	NUM
easat-9765	294	40	of	of	ADP
easat-9765	294	41	1.05	1.05	NUM
easat-9765	294	42	and	and	CCONJ
easat-9765	294	43	p	p	NOUN
easat-9765	294	44	-	-	PUNCT
easat-9765	294	45	value	value	NOUN
easat-9765	294	46	of	of	ADP
easat-9765	294	47	0.305	0.305	NUM
easat-9765	294	48	.	.	PUNCT
easat-9765	295	1	the	the	DET
easat-9765	295	2	absence	absence	NOUN
easat-9765	295	3	of	of	ADP
easat-9765	295	4	heteroscedasticity	heteroscedasticity	NOUN
easat-9765	295	5	in	in	ADP
easat-9765	295	6	the	the	DET
easat-9765	295	7	models	model	NOUN
easat-9765	295	8	is	be	AUX
easat-9765	295	9	thus	thus	ADV
easat-9765	295	10	confirmed	confirm	VERB
easat-9765	295	11	.	.	PUNCT
easat-9765	296	1	4.4	4.4	NUM
easat-9765	296	2	.	.	PUNCT
easat-9765	297	1	panel	panel	NOUN
easat-9765	297	2	analysis	analysis	NOUN
easat-9765	297	3	diagnostic	diagnostic	ADJ
easat-9765	297	4	test	test	NOUN
easat-9765	297	5	table	table	NOUN
easat-9765	297	6	6	6	NUM
easat-9765	297	7	.	.	PUNCT
easat-9765	297	8	hausman	hausman	PROPN
easat-9765	297	9	specification	specification	PROPN
easat-9765	297	10	test	test	NOUN
easat-9765	297	11	effects	effect	NOUN
easat-9765	297	12	.	.	PUNCT
easat-9765	298	1	model	model	NOUN
easat-9765	298	2	chi2	chi2	PROPN
easat-9765	298	3	p	p	NOUN
easat-9765	298	4	-	-	PUNCT
easat-9765	298	5	value	value	NOUN
easat-9765	298	6	moderated	moderated	ADJ
easat-9765	298	7	model	model	NOUN
easat-9765	298	8	29.82	29.82	NUM
easat-9765	298	9	0.005	0.005	NUM
easat-9765	298	10	source	source	NOUN
easat-9765	298	11	:	:	PUNCT
easat-9765	298	12	stata	stata	NOUN
easat-9765	298	13	output	output	NOUN
easat-9765	298	14	(	(	PUNCT
easat-9765	298	15	2023	2023	NUM
easat-9765	298	16	)	)	PUNCT
easat-9765	298	17	.	.	PUNCT
easat-9765	299	1	after	after	ADP
easat-9765	299	2	running	run	VERB
easat-9765	299	3	a	a	DET
easat-9765	299	4	fixed	fix	VERB
easat-9765	299	5	and	and	CCONJ
easat-9765	299	6	random	random	ADJ
easat-9765	299	7	effect	effect	NOUN
easat-9765	299	8	model	model	NOUN
easat-9765	299	9	to	to	PART
easat-9765	299	10	see	see	VERB
easat-9765	299	11	if	if	SCONJ
easat-9765	299	12	the	the	DET
easat-9765	299	13	effect	effect	NOUN
easat-9765	299	14	is	be	AUX
easat-9765	299	15	random	random	ADJ
easat-9765	299	16	or	or	CCONJ
easat-9765	299	17	fixed	fix	VERB
easat-9765	299	18	,	,	PUNCT
easat-9765	299	19	the	the	DET
easat-9765	299	20	hausman	hausman	PROPN
easat-9765	299	21	specification	specification	NOUN
easat-9765	299	22	test	test	NOUN
easat-9765	299	23	was	be	AUX
easat-9765	299	24	performed	perform	VERB
easat-9765	299	25	.	.	PUNCT
easat-9765	300	1	the	the	DET
easat-9765	300	2	outcome	outcome	NOUN
easat-9765	300	3	indicates	indicate	VERB
easat-9765	300	4	that	that	SCONJ
easat-9765	300	5	the	the	DET
easat-9765	300	6	prob	prob	PROPN
easat-9765	300	7	>	>	X
easat-9765	300	8	chi2	chi2	PROPN
easat-9765	300	9	for	for	ADP
easat-9765	300	10	the	the	DET
easat-9765	300	11	moderated	moderated	ADJ
easat-9765	300	12	regression	regression	NOUN
easat-9765	300	13	is	be	AUX
easat-9765	300	14	0.005	0.005	NUM
easat-9765	300	15	at	at	ADP
easat-9765	300	16	the	the	DET
easat-9765	300	17	1	1	NUM
easat-9765	300	18	%	%	NOUN
easat-9765	300	19	level	level	NOUN
easat-9765	300	20	of	of	ADP
easat-9765	300	21	significance	significance	NOUN
easat-9765	300	22	,	,	PUNCT
easat-9765	300	23	which	which	PRON
easat-9765	300	24	is	be	AUX
easat-9765	300	25	less	less	ADJ
easat-9765	300	26	than	than	ADP
easat-9765	300	27	the	the	DET
easat-9765	300	28	5	5	NUM
easat-9765	300	29	%	%	NOUN
easat-9765	300	30	level	level	NOUN
easat-9765	300	31	of	of	ADP
easat-9765	300	32	significance	significance	NOUN
easat-9765	300	33	.	.	PUNCT
easat-9765	301	1	the	the	DET
easat-9765	301	2	hausman	hausman	PROPN
easat-9765	301	3	test	test	NOUN
easat-9765	301	4	favours	favour	VERB
easat-9765	301	5	the	the	DET
easat-9765	301	6	fixed	fixed	ADJ
easat-9765	301	7	effect	effect	NOUN
easat-9765	301	8	model	model	NOUN
easat-9765	301	9	,	,	PUNCT
easat-9765	301	10	as	as	SCONJ
easat-9765	301	11	evidenced	evidence	VERB
easat-9765	301	12	by	by	ADP
easat-9765	301	13	the	the	DET
easat-9765	301	14	significant	significant	ADJ
easat-9765	301	15	p	p	NOUN
easat-9765	301	16	-	-	PUNCT
easat-9765	301	17	value	value	NOUN
easat-9765	301	18	.	.	PUNCT
easat-9765	302	1	as	as	ADP
easat-9765	302	2	a	a	DET
easat-9765	302	3	result	result	NOUN
easat-9765	302	4	,	,	PUNCT
easat-9765	302	5	the	the	DET
easat-9765	302	6	study	study	NOUN
easat-9765	302	7	's	's	PART
easat-9765	302	8	robust	robust	ADJ
easat-9765	302	9	fixed	fix	VERB
easat-9765	302	10	effect	effect	NOUN
easat-9765	302	11	model	model	NOUN
easat-9765	302	12	was	be	AUX
easat-9765	302	13	interpreted	interpret	VERB
easat-9765	302	14	.	.	PUNCT
easat-9765	303	1	a	a	DET
easat-9765	303	2	fixed	fix	VERB
easat-9765	303	3	-	-	PUNCT
easat-9765	303	4	effect	effect	NOUN
easat-9765	303	5	regression	regression	NOUN
easat-9765	303	6	model	model	NOUN
easat-9765	303	7	with	with	ADP
easat-9765	303	8	driscoll	driscoll	NOUN
easat-9765	303	9	-	-	PUNCT
easat-9765	303	10	kraay	kraay	ADJ
easat-9765	303	11	standard	standard	ADJ
easat-9765	303	12	errors	error	NOUN
easat-9765	303	13	was	be	AUX
easat-9765	303	14	nevertheless	nevertheless	ADV
easat-9765	303	15	used	use	VERB
easat-9765	303	16	in	in	ADP
easat-9765	303	17	the	the	DET
easat-9765	303	18	study	study	NOUN
easat-9765	303	19	to	to	PART
easat-9765	303	20	account	account	VERB
easat-9765	303	21	for	for	ADP
easat-9765	303	22	the	the	DET
easat-9765	303	23	non	non	ADJ
easat-9765	303	24	-	-	NOUN
easat-9765	303	25	normality	normality	NOUN
easat-9765	303	26	of	of	ADP
easat-9765	303	27	the	the	DET
easat-9765	303	28	data	datum	NOUN
easat-9765	303	29	as	as	ADV
easat-9765	303	30	well	well	ADV
easat-9765	303	31	as	as	ADP
easat-9765	303	32	any	any	DET
easat-9765	303	33	other	other	ADJ
easat-9765	303	34	potential	potential	ADJ
easat-9765	303	35	model	model	NOUN
easat-9765	303	36	that	that	PRON
easat-9765	303	37	had	have	VERB
easat-9765	303	38	flaws	flaw	NOUN
easat-9765	303	39	.	.	PUNCT
easat-9765	304	1	table	table	NOUN
easat-9765	304	2	7	7	NUM
easat-9765	304	3	.	.	PUNCT
easat-9765	304	4	fixed	fix	VERB
easat-9765	304	5	effect	effect	NOUN
easat-9765	304	6	regression	regression	NOUN
easat-9765	304	7	model	model	NOUN
easat-9765	304	8	standard	standard	ADJ
easat-9765	304	9	errors	error	NOUN
easat-9765	304	10	.	.	PUNCT
easat-9765	305	1	variables	variable	NOUN
easat-9765	305	2	coefficients	coefficient	VERB
easat-9765	305	3	robust	robust	ADJ
easat-9765	305	4	standard	standard	ADJ
easat-9765	305	5	error	error	NOUN
easat-9765	305	6	t	t	NOUN
easat-9765	305	7	-	-	PUNCT
easat-9765	305	8	statistic	statistic	NOUN
easat-9765	305	9	p>|t|	p>|t|	NOUN
easat-9765	305	10	cr	cr	NOUN
easat-9765	305	11	-0.002	-0.002	PUNCT
easat-9765	305	12	0.251	0.251	NUM
easat-9765	305	13	-0.01	-0.01	NUM
easat-9765	305	14	0.994	0.994	NUM
easat-9765	305	15	lr	lr	NOUN
easat-9765	305	16	-0.033	-0.033	PUNCT
easat-9765	305	17	0.012	0.012	NUM
easat-9765	305	18	-2.65	-2.65	NUM
easat-9765	305	19	0.019	0.019	NUM
easat-9765	305	20	*	*	PUNCT
easat-9765	305	21	rir	rir	PROPN
easat-9765	305	22	-0.139	-0.139	PUNCT
easat-9765	306	1	0.035	0.035	NUM
easat-9765	306	2	-3.96	-3.96	NUM
easat-9765	306	3	0.001	0.001	NUM
easat-9765	306	4	*	*	PUNCT
easat-9765	306	5	*	*	PUNCT
easat-9765	306	6	*	*	PUNCT
easat-9765	306	7	sr	sr	PROPN
easat-9765	306	8	-0.088	-0.088	PROPN
easat-9765	306	9	0.018	0.018	NUM
easat-9765	306	10	-4.88	-4.88	NUM
easat-9765	306	11	0.000	0.000	NUM
easat-9765	306	12	*	*	PUNCT
easat-9765	306	13	*	*	PUNCT
easat-9765	306	14	*	*	PUNCT
easat-9765	306	15	tpr	tpr	PROPN
easat-9765	306	16	0.691	0.691	NUM
easat-9765	306	17	0.306	0.306	NUM
easat-9765	306	18	2.25	2.25	NUM
easat-9765	306	19	0.041	0.041	NUM
easat-9765	306	20	*	*	PUNCT
easat-9765	306	21	ur	ur	INTJ
easat-9765	306	22	-0.454	-0.454	NOUN
easat-9765	306	23	0.194	0.194	NUM
easat-9765	306	24	-2.34	-2.34	NUM
easat-9765	306	25	0.035	0.035	NUM
easat-9765	306	26	*	*	PUNCT
easat-9765	306	27	rmcindex	rmcindex	NOUN
easat-9765	306	28	-0.023	-0.023	NOUN
easat-9765	306	29	0.009	0.009	NUM
easat-9765	306	30	-2.68	-2.68	NUM
easat-9765	306	31	0.018	0.018	NUM
easat-9765	306	32	*	*	PUNCT
easat-9765	306	33	crrmc	crrmc	NOUN
easat-9765	306	34	-0.003	-0.003	NOUN
easat-9765	306	35	0.031	0.031	NUM
easat-9765	306	36	-0.10	-0.10	NUM
easat-9765	306	37	0.922	0.922	NUM
easat-9765	306	38	lrrmc	lrrmc	NOUN
easat-9765	306	39	0.003	0.003	NUM
easat-9765	306	40	0.001	0.001	NUM
easat-9765	306	41	2.64	2.64	NUM
easat-9765	306	42	0.019	0.019	NUM
easat-9765	306	43	*	*	PUNCT
easat-9765	306	44	rirmc	rirmc	PROPN
easat-9765	306	45	0.0178	0.0178	NUM
easat-9765	306	46	0.012	0.012	NUM
easat-9765	306	47	1.48	1.48	NUM
easat-9765	306	48	0.160	0.160	NUM
easat-9765	306	49	srrmc	srrmc	NOUN
easat-9765	306	50	0.011	0.011	NUM
easat-9765	306	51	0.009	0.009	NUM
easat-9765	306	52	1.40	1.40	NUM
easat-9765	306	53	0.183	0.183	NUM
easat-9765	306	54	tprrmc	tprrmc	NOUN
easat-9765	306	55	-0.070	-0.070	NUM
easat-9765	306	56	0.032	0.032	NUM
easat-9765	306	57	-2.22	-2.22	NUM
easat-9765	306	58	0.043	0.043	NUM
easat-9765	306	59	*	*	PUNCT
easat-9765	306	60	urrmc	urrmc	NOUN
easat-9765	306	61	0.035	0.035	NUM
easat-9765	306	62	0.019	0.019	NUM
easat-9765	306	63	1.94	1.94	NUM
easat-9765	306	64	0.073	0.073	NUM
easat-9765	306	65	c	c	NOUN
easat-9765	306	66	0.279	0.279	NUM
easat-9765	306	67	0.081	0.081	NUM
easat-9765	306	68	3.43	3.43	NUM
easat-9765	306	69	0.004	0.004	NUM
easat-9765	306	70	*	*	PUNCT
easat-9765	306	71	*	*	PUNCT
easat-9765	306	72	*	*	PUNCT
easat-9765	306	73	f	f	X
easat-9765	306	74	-	-	PUNCT
easat-9765	306	75	stat	stat	PROPN
easat-9765	307	1	173.99	173.99	NUM
easat-9765	307	2	0.000	0.000	NUM
easat-9765	307	3	*	*	PUNCT
easat-9765	307	4	*	*	PUNCT
easat-9765	307	5	*	*	PUNCT
easat-9765	307	6	r2	r2	NOUN
easat-9765	307	7	within	within	ADP
easat-9765	307	8	0.291	0.291	NUM
easat-9765	307	9	r2	r2	NOUN
easat-9765	307	10	change	change	NOUN
easat-9765	307	11	0.264	0.264	PRON
easat-9765	307	12	f	f	NOUN
easat-9765	307	13	change	change	VERB
easat-9765	307	14	3.762	3.762	NUM
easat-9765	307	15	0.000	0.000	NUM
easat-9765	307	16	*	*	PUNCT
easat-9765	307	17	*	*	PUNCT
easat-9765	307	18	*	*	PUNCT
easat-9765	307	19	note	note	NOUN
easat-9765	307	20	:	:	PUNCT
easat-9765	307	21	*	*	PUNCT
easat-9765	307	22	,	,	PUNCT
easat-9765	307	23	*	*	PUNCT
easat-9765	307	24	*	*	PUNCT
easat-9765	307	25	,	,	PUNCT
easat-9765	307	26	*	*	PUNCT
easat-9765	307	27	*	*	PUNCT
easat-9765	307	28	*	*	PUNCT
easat-9765	307	29	denotes	denote	NOUN
easat-9765	307	30	statistical	statistical	ADJ
easat-9765	307	31	significance	significance	NOUN
easat-9765	307	32	at	at	ADP
easat-9765	307	33	5	5	NUM
easat-9765	307	34	%	%	NOUN
easat-9765	307	35	,	,	PUNCT
easat-9765	307	36	1	1	NUM
easat-9765	307	37	%	%	NOUN
easat-9765	307	38	and	and	CCONJ
easat-9765	307	39	<	<	X
easat-9765	307	40	1	1	NUM
easat-9765	307	41	%	%	NOUN
easat-9765	307	42	respectively	respectively	ADV
easat-9765	307	43	.	.	PUNCT
easat-9765	308	1	source	source	NOUN
easat-9765	308	2	:	:	PUNCT
easat-9765	308	3	robust	robust	ADJ
easat-9765	308	4	fixed	fix	VERB
easat-9765	308	5	effect	effect	NOUN
easat-9765	308	6	model	model	NOUN
easat-9765	308	7	result	result	NOUN
easat-9765	308	8	.	.	PUNCT
easat-9765	309	1	11	11	NUM
easat-9765	309	2	edelweiss	edelweiss	PROPN
easat-9765	309	3	applied	apply	VERB
easat-9765	309	4	science	science	NOUN
easat-9765	309	5	and	and	CCONJ
easat-9765	309	6	technology	technology	NOUN
easat-9765	309	7	issn	issn	PROPN
easat-9765	309	8	:	:	PUNCT
easat-9765	309	9	2576	2576	NUM
easat-9765	309	10	-	-	SYM
easat-9765	309	11	8484	8484	NUM
easat-9765	309	12	vol	vol	NOUN
easat-9765	309	13	.	.	PROPN
easat-9765	310	1	9	9	NUM
easat-9765	310	2	,	,	PUNCT
easat-9765	310	3	no	no	INTJ
easat-9765	310	4	.	.	NOUN
easat-9765	310	5	9	9	NUM
easat-9765	310	6	:	:	SYM
easat-9765	310	7	1	1	NUM
easat-9765	310	8	-	-	SYM
easat-9765	310	9	15	15	NUM
easat-9765	310	10	,	,	PUNCT
easat-9765	310	11	2025	2025	NUM
easat-9765	310	12	doi	doi	NOUN
easat-9765	310	13	:	:	PUNCT
easat-9765	310	14	10.55214/2576	10.55214/2576	NUM
easat-9765	310	15	-	-	PUNCT
easat-9765	310	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	310	17	©	©	PROPN
easat-9765	310	18	2025	2025	NUM
easat-9765	310	19	by	by	ADP
easat-9765	310	20	the	the	DET
easat-9765	310	21	authors	author	NOUN
easat-9765	310	22	;	;	PUNCT
easat-9765	310	23	licensee	licensee	PROPN
easat-9765	310	24	learning	learning	NOUN
easat-9765	310	25	gate	gate	VERB
easat-9765	310	26	4.5	4.5	NUM
easat-9765	310	27	.	.	PUNCT
easat-9765	311	1	analysis	analysis	NOUN
easat-9765	311	2	with	with	ADP
easat-9765	311	3	moderator	moderator	NOUN
easat-9765	311	4	variable	variable	NOUN
easat-9765	311	5	in	in	ADP
easat-9765	311	6	this	this	DET
easat-9765	311	7	section	section	NOUN
easat-9765	311	8	,	,	PUNCT
easat-9765	311	9	the	the	DET
easat-9765	311	10	analyses	analysis	NOUN
easat-9765	311	11	include	include	VERB
easat-9765	311	12	the	the	DET
easat-9765	311	13	moderator	moderator	NOUN
easat-9765	311	14	variable	variable	NOUN
easat-9765	311	15	,	,	PUNCT
easat-9765	311	16	and	and	CCONJ
easat-9765	311	17	the	the	DET
easat-9765	311	18	regression	regression	NOUN
easat-9765	311	19	results	result	NOUN
easat-9765	311	20	are	be	AUX
easat-9765	311	21	used	use	VERB
easat-9765	311	22	to	to	PART
easat-9765	311	23	test	test	VERB
easat-9765	311	24	the	the	DET
easat-9765	311	25	hypotheses	hypothesis	NOUN
easat-9765	311	26	.	.	PUNCT
easat-9765	312	1	the	the	DET
easat-9765	312	2	results	result	NOUN
easat-9765	312	3	in	in	ADP
easat-9765	312	4	table	table	NOUN
easat-9765	312	5	7	7	NUM
easat-9765	312	6	indicate	indicate	VERB
easat-9765	312	7	that	that	SCONJ
easat-9765	312	8	the	the	DET
easat-9765	312	9	outcome	outcome	NOUN
easat-9765	312	10	of	of	ADP
easat-9765	312	11	the	the	DET
easat-9765	312	12	regression	regression	NOUN
easat-9765	312	13	analysis	analysis	NOUN
easat-9765	312	14	demonstrates	demonstrate	VERB
easat-9765	312	15	that	that	SCONJ
easat-9765	312	16	the	the	DET
easat-9765	312	17	fixed	fix	VERB
easat-9765	312	18	effect	effect	NOUN
easat-9765	312	19	regression	regression	NOUN
easat-9765	312	20	result	result	NOUN
easat-9765	312	21	selected	select	VERB
easat-9765	312	22	for	for	ADP
easat-9765	312	23	the	the	DET
easat-9765	312	24	study	study	NOUN
easat-9765	312	25	based	base	VERB
easat-9765	312	26	on	on	ADP
easat-9765	312	27	the	the	DET
easat-9765	312	28	hausman	hausman	ADJ
easat-9765	312	29	test	test	NOUN
easat-9765	312	30	was	be	AUX
easat-9765	312	31	implemented	implement	VERB
easat-9765	312	32	.	.	PUNCT
easat-9765	313	1	based	base	VERB
easat-9765	313	2	on	on	ADP
easat-9765	313	3	the	the	DET
easat-9765	313	4	value	value	NOUN
easat-9765	313	5	of	of	ADP
easat-9765	313	6	the	the	DET
easat-9765	313	7	internal	internal	ADJ
easat-9765	313	8	correlation	correlation	NOUN
easat-9765	313	9	coefficient	coefficient	NOUN
easat-9765	313	10	of	of	ADP
easat-9765	313	11	determination	determination	NOUN
easat-9765	313	12	(	(	PUNCT
easat-9765	313	13	r2	r2	PROPN
easat-9765	313	14	)	)	PUNCT
easat-9765	313	15	,	,	PUNCT
easat-9765	313	16	it	it	PRON
easat-9765	313	17	can	can	AUX
easat-9765	313	18	be	be	AUX
easat-9765	313	19	concluded	conclude	VERB
easat-9765	313	20	that	that	SCONJ
easat-9765	313	21	the	the	DET
easat-9765	313	22	financial	financial	ADJ
easat-9765	313	23	risk	risk	NOUN
easat-9765	313	24	proxies	proxy	NOUN
easat-9765	313	25	(	(	PUNCT
easat-9765	313	26	cr	cr	X
easat-9765	313	27	,	,	PUNCT
easat-9765	313	28	lr	lr	PROPN
easat-9765	313	29	,	,	PUNCT
easat-9765	313	30	rir	rir	PROPN
easat-9765	313	31	,	,	PUNCT
easat-9765	313	32	sr	sr	PROPN
easat-9765	313	33	,	,	PUNCT
easat-9765	313	34	tpr	tpr	PROPN
easat-9765	313	35	,	,	PUNCT
easat-9765	313	36	and	and	CCONJ
easat-9765	313	37	ur	ur	INTJ
easat-9765	313	38	)	)	PUNCT
easat-9765	313	39	and	and	CCONJ
easat-9765	313	40	the	the	DET
easat-9765	313	41	interaction	interaction	NOUN
easat-9765	313	42	of	of	ADP
easat-9765	313	43	the	the	DET
easat-9765	313	44	risk	risk	NOUN
easat-9765	313	45	management	management	NOUN
easat-9765	313	46	committee	committee	NOUN
easat-9765	313	47	can	can	AUX
easat-9765	313	48	account	account	VERB
easat-9765	313	49	for	for	ADP
easat-9765	313	50	29	29	NUM
easat-9765	313	51	%	%	NOUN
easat-9765	313	52	of	of	ADP
easat-9765	313	53	the	the	DET
easat-9765	313	54	variance	variance	NOUN
easat-9765	313	55	in	in	ADP
easat-9765	313	56	roa	roa	NOUN
easat-9765	313	57	among	among	ADP
easat-9765	313	58	the	the	DET
easat-9765	313	59	publicly	publicly	ADV
easat-9765	313	60	traded	trade	VERB
easat-9765	313	61	insurance	insurance	NOUN
easat-9765	313	62	companies	company	NOUN
easat-9765	313	63	.	.	PUNCT
easat-9765	314	1	the	the	DET
easat-9765	314	2	remaining	remain	VERB
easat-9765	314	3	71	71	NUM
easat-9765	314	4	%	%	NOUN
easat-9765	314	5	can	can	AUX
easat-9765	314	6	be	be	AUX
easat-9765	314	7	attributed	attribute	VERB
easat-9765	314	8	to	to	ADP
easat-9765	314	9	elements	element	NOUN
easat-9765	314	10	outside	outside	ADP
easat-9765	314	11	the	the	DET
easat-9765	314	12	scope	scope	NOUN
easat-9765	314	13	of	of	ADP
easat-9765	314	14	the	the	DET
easat-9765	314	15	model	model	NOUN
easat-9765	314	16	.	.	PUNCT
easat-9765	315	1	there	there	PRON
easat-9765	315	2	is	be	VERB
easat-9765	315	3	a	a	DET
easat-9765	315	4	shared	shared	ADJ
easat-9765	315	5	effect	effect	NOUN
easat-9765	315	6	between	between	ADP
easat-9765	315	7	the	the	DET
easat-9765	315	8	explanatory	explanatory	ADJ
easat-9765	315	9	variables	variable	NOUN
easat-9765	315	10	and	and	CCONJ
easat-9765	315	11	the	the	DET
easat-9765	315	12	moderator	moderator	NOUN
easat-9765	315	13	on	on	ADP
easat-9765	315	14	the	the	DET
easat-9765	315	15	return	return	NOUN
easat-9765	315	16	on	on	ADP
easat-9765	315	17	assets	asset	NOUN
easat-9765	315	18	,	,	PUNCT
easat-9765	315	19	as	as	SCONJ
easat-9765	315	20	shown	show	VERB
easat-9765	315	21	by	by	ADP
easat-9765	315	22	the	the	DET
easat-9765	315	23	fstatistic	fstatistic	ADJ
easat-9765	315	24	chi	chi	NOUN
easat-9765	315	25	-	-	PUNCT
easat-9765	315	26	square	square	NOUN
easat-9765	315	27	of	of	ADP
easat-9765	315	28	the	the	DET
easat-9765	315	29	robust	robust	ADJ
easat-9765	315	30	fixed	fix	VERB
easat-9765	315	31	effect	effect	NOUN
easat-9765	315	32	model	model	NOUN
easat-9765	315	33	being	be	AUX
easat-9765	315	34	173.99	173.99	NUM
easat-9765	315	35	with	with	ADP
easat-9765	315	36	a	a	DET
easat-9765	315	37	p	p	NOUN
easat-9765	315	38	-	-	PUNCT
easat-9765	315	39	value	value	NOUN
easat-9765	315	40	of	of	ADP
easat-9765	315	41	0.000	0.000	NUM
easat-9765	315	42	,	,	PUNCT
easat-9765	315	43	revealing	reveal	VERB
easat-9765	315	44	and	and	CCONJ
easat-9765	315	45	confirming	confirm	VERB
easat-9765	315	46	the	the	DET
easat-9765	315	47	fitness	fitness	NOUN
easat-9765	315	48	of	of	ADP
easat-9765	315	49	the	the	DET
easat-9765	315	50	model	model	NOUN
easat-9765	315	51	at	at	ADP
easat-9765	315	52	the	the	DET
easat-9765	315	53	1	1	NUM
easat-9765	315	54	%	%	NOUN
easat-9765	315	55	significant	significant	ADJ
easat-9765	315	56	level	level	NOUN
easat-9765	315	57	.	.	PUNCT
easat-9765	316	1	also	also	ADV
easat-9765	316	2	,	,	PUNCT
easat-9765	316	3	table	table	NOUN
easat-9765	316	4	7	7	NUM
easat-9765	316	5	shows	show	VERB
easat-9765	316	6	that	that	SCONJ
easat-9765	316	7	there	there	PRON
easat-9765	316	8	is	be	VERB
easat-9765	316	9	no	no	DET
easat-9765	316	10	statistically	statistically	ADV
easat-9765	316	11	significant	significant	ADJ
easat-9765	316	12	relationship	relationship	NOUN
easat-9765	316	13	between	between	ADP
easat-9765	316	14	cr	cr	PROPN
easat-9765	316	15	and	and	CCONJ
easat-9765	316	16	roa	roa	PROPN
easat-9765	316	17	since	since	SCONJ
easat-9765	316	18	the	the	DET
easat-9765	316	19	p	p	NOUN
easat-9765	316	20	value	value	NOUN
easat-9765	316	21	is	be	AUX
easat-9765	316	22	0.994	0.994	NUM
easat-9765	316	23	,	,	PUNCT
easat-9765	316	24	which	which	PRON
easat-9765	316	25	is	be	AUX
easat-9765	316	26	not	not	PART
easat-9765	316	27	significant	significant	ADJ
easat-9765	316	28	.	.	PUNCT
easat-9765	317	1	in	in	ADP
easat-9765	317	2	addition	addition	NOUN
easat-9765	317	3	,	,	PUNCT
easat-9765	317	4	as	as	SCONJ
easat-9765	317	5	shown	show	VERB
easat-9765	317	6	in	in	ADP
easat-9765	317	7	table	table	NOUN
easat-9765	317	8	7	7	NUM
easat-9765	317	9	,	,	PUNCT
easat-9765	317	10	liquidity	liquidity	NOUN
easat-9765	317	11	risk	risk	NOUN
easat-9765	317	12	is	be	AUX
easat-9765	317	13	statistically	statistically	ADV
easat-9765	317	14	significant	significant	ADJ
easat-9765	317	15	at	at	ADP
easat-9765	317	16	a	a	DET
easat-9765	317	17	level	level	NOUN
easat-9765	317	18	of	of	ADP
easat-9765	317	19	less	less	ADJ
easat-9765	317	20	than	than	ADP
easat-9765	317	21	5	5	NUM
easat-9765	317	22	%	%	NOUN
easat-9765	317	23	,	,	PUNCT
easat-9765	317	24	with	with	ADP
easat-9765	317	25	a	a	DET
easat-9765	317	26	p	p	NOUN
easat-9765	317	27	-	-	PUNCT
easat-9765	317	28	value	value	NOUN
easat-9765	317	29	of	of	ADP
easat-9765	317	30	0.019	0.019	NUM
easat-9765	317	31	.	.	PUNCT
easat-9765	318	1	as	as	ADP
easat-9765	318	2	a	a	DET
easat-9765	318	3	result	result	NOUN
easat-9765	318	4	,	,	PUNCT
easat-9765	318	5	the	the	DET
easat-9765	318	6	study	study	NOUN
easat-9765	318	7	concludes	conclude	VERB
easat-9765	318	8	that	that	SCONJ
easat-9765	318	9	liquidity	liquidity	NOUN
easat-9765	318	10	risk	risk	NOUN
easat-9765	318	11	does	do	AUX
easat-9765	318	12	affect	affect	VERB
easat-9765	318	13	the	the	DET
easat-9765	318	14	profitability	profitability	NOUN
easat-9765	318	15	of	of	ADP
easat-9765	318	16	listed	list	VERB
easat-9765	318	17	insurance	insurance	NOUN
easat-9765	318	18	companies	company	NOUN
easat-9765	318	19	in	in	ADP
easat-9765	318	20	nigeria	nigeria	PROPN
easat-9765	318	21	,	,	PUNCT
easat-9765	318	22	thereby	thereby	ADV
easat-9765	318	23	contradicting	contradict	VERB
easat-9765	318	24	the	the	DET
easat-9765	318	25	study	study	NOUN
easat-9765	318	26	's	's	PART
easat-9765	318	27	null	null	ADJ
easat-9765	318	28	hypothesis	hypothesis	NOUN
easat-9765	318	29	(	(	PUNCT
easat-9765	318	30	h02	h02	PROPN
easat-9765	318	31	)	)	PUNCT
easat-9765	318	32	.	.	PUNCT
easat-9765	319	1	in	in	ADP
easat-9765	319	2	addition	addition	NOUN
easat-9765	319	3	,	,	PUNCT
easat-9765	319	4	as	as	SCONJ
easat-9765	319	5	can	can	AUX
easat-9765	319	6	be	be	AUX
easat-9765	319	7	seen	see	VERB
easat-9765	319	8	in	in	ADP
easat-9765	319	9	table	table	NOUN
easat-9765	319	10	7	7	NUM
easat-9765	319	11	,	,	PUNCT
easat-9765	319	12	the	the	DET
easat-9765	319	13	p	p	NOUN
easat-9765	319	14	-	-	PUNCT
easat-9765	319	15	value	value	NOUN
easat-9765	319	16	for	for	ADP
easat-9765	319	17	reinsurance	reinsurance	NOUN
easat-9765	319	18	risk	risk	NOUN
easat-9765	319	19	is	be	AUX
easat-9765	319	20	0.001	0.001	NUM
easat-9765	319	21	,	,	PUNCT
easat-9765	319	22	making	make	VERB
easat-9765	319	23	it	it	PRON
easat-9765	319	24	statistically	statistically	ADV
easat-9765	319	25	significant	significant	ADJ
easat-9765	319	26	at	at	ADP
easat-9765	319	27	the	the	DET
easat-9765	319	28	5	5	NUM
easat-9765	319	29	%	%	NOUN
easat-9765	319	30	level	level	NOUN
easat-9765	319	31	.	.	PUNCT
easat-9765	320	1	because	because	SCONJ
easat-9765	320	2	of	of	ADP
easat-9765	320	3	this	this	PRON
easat-9765	320	4	,	,	PUNCT
easat-9765	320	5	the	the	DET
easat-9765	320	6	study	study	NOUN
easat-9765	320	7	rejects	reject	VERB
easat-9765	320	8	the	the	DET
easat-9765	320	9	null	null	ADJ
easat-9765	320	10	hypothesis	hypothesis	NOUN
easat-9765	320	11	(	(	PUNCT
easat-9765	320	12	h03	h03	NOUN
easat-9765	320	13	)	)	PUNCT
easat-9765	320	14	that	that	PRON
easat-9765	320	15	rir	rir	NOUN
easat-9765	320	16	does	do	AUX
easat-9765	320	17	not	not	PART
easat-9765	320	18	influence	influence	VERB
easat-9765	320	19	the	the	DET
easat-9765	320	20	profitability	profitability	NOUN
easat-9765	320	21	of	of	ADP
easat-9765	320	22	listed	list	VERB
easat-9765	320	23	insurance	insurance	NOUN
easat-9765	320	24	companies	company	NOUN
easat-9765	320	25	in	in	ADP
easat-9765	320	26	nigeria	nigeria	PROPN
easat-9765	320	27	.	.	PUNCT
easat-9765	321	1	similarly	similarly	ADV
easat-9765	321	2	,	,	PUNCT
easat-9765	321	3	table	table	NOUN
easat-9765	321	4	7	7	NUM
easat-9765	321	5	shows	show	VERB
easat-9765	321	6	that	that	SCONJ
easat-9765	321	7	sr	sr	PROPN
easat-9765	321	8	has	have	VERB
easat-9765	321	9	a	a	DET
easat-9765	321	10	statistically	statistically	ADV
easat-9765	321	11	significant	significant	ADJ
easat-9765	321	12	impact	impact	NOUN
easat-9765	321	13	on	on	ADP
easat-9765	321	14	profitability	profitability	NOUN
easat-9765	321	15	,	,	PUNCT
easat-9765	321	16	with	with	ADP
easat-9765	321	17	a	a	DET
easat-9765	321	18	p	p	NOUN
easat-9765	321	19	value	value	NOUN
easat-9765	321	20	of	of	ADP
easat-9765	321	21	0.000	0.000	NUM
easat-9765	321	22	.	.	PUNCT
easat-9765	322	1	this	this	PRON
easat-9765	322	2	contradicts	contradict	VERB
easat-9765	322	3	the	the	DET
easat-9765	322	4	study	study	NOUN
easat-9765	322	5	's	's	PART
easat-9765	322	6	null	null	ADJ
easat-9765	322	7	hypothesis	hypothesis	NOUN
easat-9765	322	8	(	(	PUNCT
easat-9765	322	9	h04	h04	NOUN
easat-9765	322	10	)	)	PUNCT
easat-9765	322	11	,	,	PUNCT
easat-9765	322	12	which	which	PRON
easat-9765	322	13	posited	posit	VERB
easat-9765	322	14	that	that	SCONJ
easat-9765	322	15	solvency	solvency	NOUN
easat-9765	322	16	risk	risk	NOUN
easat-9765	322	17	has	have	VERB
easat-9765	322	18	no	no	DET
easat-9765	322	19	substantial	substantial	ADJ
easat-9765	322	20	effect	effect	NOUN
easat-9765	322	21	on	on	ADP
easat-9765	322	22	profitability	profitability	NOUN
easat-9765	322	23	.	.	PUNCT
easat-9765	323	1	in	in	ADP
easat-9765	323	2	addition	addition	NOUN
easat-9765	323	3	,	,	PUNCT
easat-9765	323	4	as	as	SCONJ
easat-9765	323	5	shown	show	VERB
easat-9765	323	6	in	in	ADP
easat-9765	323	7	table	table	NOUN
easat-9765	323	8	7	7	NUM
easat-9765	323	9	,	,	PUNCT
easat-9765	323	10	technical	technical	ADJ
easat-9765	323	11	provision	provision	NOUN
easat-9765	323	12	risk	risk	NOUN
easat-9765	323	13	has	have	VERB
easat-9765	323	14	a	a	DET
easat-9765	323	15	p	p	NOUN
easat-9765	323	16	-	-	PUNCT
easat-9765	323	17	value	value	NOUN
easat-9765	323	18	of	of	ADP
easat-9765	323	19	0.041	0.041	NUM
easat-9765	323	20	,	,	PUNCT
easat-9765	323	21	which	which	PRON
easat-9765	323	22	is	be	AUX
easat-9765	323	23	significant	significant	ADJ
easat-9765	323	24	at	at	ADP
easat-9765	323	25	the	the	DET
easat-9765	323	26	5	5	NUM
easat-9765	323	27	%	%	NOUN
easat-9765	323	28	level	level	NOUN
easat-9765	323	29	,	,	PUNCT
easat-9765	323	30	demonstrating	demonstrate	VERB
easat-9765	323	31	that	that	SCONJ
easat-9765	323	32	tpr	tpr	PROPN
easat-9765	323	33	has	have	VERB
easat-9765	323	34	a	a	DET
easat-9765	323	35	considerable	considerable	ADJ
easat-9765	323	36	impact	impact	NOUN
easat-9765	323	37	on	on	ADP
easat-9765	323	38	roa	roa	PROPN
easat-9765	323	39	.	.	PUNCT
easat-9765	324	1	thus	thus	ADV
easat-9765	324	2	,	,	PUNCT
easat-9765	324	3	the	the	DET
easat-9765	324	4	study	study	NOUN
easat-9765	324	5	rejects	reject	VERB
easat-9765	324	6	the	the	DET
easat-9765	324	7	null	null	ADJ
easat-9765	324	8	hypothesis	hypothesis	NOUN
easat-9765	324	9	(	(	PUNCT
easat-9765	324	10	h05	h05	PROPN
easat-9765	324	11	)	)	PUNCT
easat-9765	324	12	,	,	PUNCT
easat-9765	324	13	that	that	PRON
easat-9765	324	14	technical	technical	ADJ
easat-9765	324	15	provision	provision	NOUN
easat-9765	324	16	risk	risk	NOUN
easat-9765	324	17	does	do	AUX
easat-9765	324	18	not	not	PART
easat-9765	324	19	significantly	significantly	ADV
easat-9765	324	20	affect	affect	VERB
easat-9765	324	21	the	the	DET
easat-9765	324	22	profitability	profitability	NOUN
easat-9765	324	23	of	of	ADP
easat-9765	324	24	listed	list	VERB
easat-9765	324	25	insurance	insurance	NOUN
easat-9765	324	26	companies	company	NOUN
easat-9765	324	27	in	in	ADP
easat-9765	324	28	nigeria	nigeria	PROPN
easat-9765	324	29	.	.	PUNCT
easat-9765	325	1	furthermore	furthermore	ADV
easat-9765	325	2	,	,	PUNCT
easat-9765	325	3	table	table	NOUN
easat-9765	325	4	7	7	NUM
easat-9765	325	5	shows	show	VERB
easat-9765	325	6	that	that	SCONJ
easat-9765	325	7	ur	ur	PRON
easat-9765	325	8	is	be	AUX
easat-9765	325	9	significantly	significantly	ADV
easat-9765	325	10	different	different	ADJ
easat-9765	325	11	from	from	ADP
easat-9765	325	12	the	the	DET
easat-9765	325	13	null	null	ADJ
easat-9765	325	14	hypothesis	hypothesis	NOUN
easat-9765	325	15	.	.	PUNCT
easat-9765	326	1	this	this	PRON
easat-9765	326	2	demonstrates	demonstrate	VERB
easat-9765	326	3	that	that	SCONJ
easat-9765	326	4	underwriting	underwriting	NOUN
easat-9765	326	5	risk	risk	NOUN
easat-9765	326	6	has	have	VERB
easat-9765	326	7	a	a	DET
easat-9765	326	8	major	major	ADJ
easat-9765	326	9	influence	influence	NOUN
easat-9765	326	10	on	on	ADP
easat-9765	326	11	the	the	DET
easat-9765	326	12	return	return	NOUN
easat-9765	326	13	on	on	ADP
easat-9765	326	14	assets	asset	NOUN
easat-9765	326	15	.	.	PUNCT
easat-9765	327	1	lastly	lastly	ADV
easat-9765	327	2	,	,	PUNCT
easat-9765	327	3	table	table	NOUN
easat-9765	327	4	7	7	NUM
easat-9765	327	5	,	,	PUNCT
easat-9765	327	6	shows	show	VERB
easat-9765	327	7	that	that	SCONJ
easat-9765	327	8	the	the	DET
easat-9765	327	9	relationship	relationship	NOUN
easat-9765	327	10	between	between	ADP
easat-9765	327	11	rmcindex	rmcindex	NOUN
easat-9765	327	12	and	and	CCONJ
easat-9765	327	13	profitability	profitability	NOUN
easat-9765	327	14	is	be	AUX
easat-9765	327	15	statistically	statistically	ADV
easat-9765	327	16	significant	significant	ADJ
easat-9765	327	17	(	(	PUNCT
easat-9765	327	18	p	p	X
easat-9765	327	19	=	=	NOUN
easat-9765	327	20	0.018	0.018	NUM
easat-9765	327	21	)	)	PUNCT
easat-9765	327	22	.	.	PUNCT
easat-9765	328	1	this	this	PRON
easat-9765	328	2	demonstrates	demonstrate	VERB
easat-9765	328	3	that	that	SCONJ
easat-9765	328	4	rmcindex	rmcindex	NOUN
easat-9765	328	5	significantly	significantly	ADV
easat-9765	328	6	impacts	impact	VERB
easat-9765	328	7	roa	roa	PROPN
easat-9765	328	8	.	.	PUNCT
easat-9765	329	1	thus	thus	ADV
easat-9765	329	2	,	,	PUNCT
easat-9765	329	3	the	the	DET
easat-9765	329	4	null	null	ADJ
easat-9765	329	5	hypothesis	hypothesis	NOUN
easat-9765	329	6	which	which	PRON
easat-9765	329	7	states	state	VERB
easat-9765	329	8	that	that	SCONJ
easat-9765	329	9	rmcindex	rmcindex	NOUN
easat-9765	329	10	does	do	AUX
easat-9765	329	11	not	not	PART
easat-9765	329	12	affect	affect	VERB
easat-9765	329	13	the	the	DET
easat-9765	329	14	profitability	profitability	NOUN
easat-9765	329	15	of	of	ADP
easat-9765	329	16	nigeria	nigeria	PROPN
easat-9765	329	17	's	's	PART
easat-9765	329	18	publicly	publicly	ADV
easat-9765	329	19	traded	trade	VERB
easat-9765	329	20	insurance	insurance	NOUN
easat-9765	329	21	firms	firm	NOUN
easat-9765	329	22	is	be	AUX
easat-9765	329	23	rejected	reject	VERB
easat-9765	329	24	.	.	PUNCT
easat-9765	330	1	this	this	DET
easat-9765	330	2	result	result	NOUN
easat-9765	330	3	may	may	AUX
easat-9765	330	4	imply	imply	VERB
easat-9765	330	5	that	that	SCONJ
easat-9765	330	6	the	the	DET
easat-9765	330	7	risk	risk	NOUN
easat-9765	330	8	management	management	NOUN
easat-9765	330	9	committee	committee	NOUN
easat-9765	330	10	index	index	NOUN
easat-9765	330	11	is	be	AUX
easat-9765	330	12	a	a	DET
easat-9765	330	13	moderator	moderator	NOUN
easat-9765	330	14	,	,	PUNCT
easat-9765	330	15	which	which	PRON
easat-9765	330	16	influences	influence	VERB
easat-9765	330	17	insurance	insurance	NOUN
easat-9765	330	18	profitability	profitability	NOUN
easat-9765	330	19	regardless	regardless	ADV
easat-9765	330	20	of	of	ADP
easat-9765	330	21	other	other	ADJ
easat-9765	330	22	variables	variable	NOUN
easat-9765	330	23	.	.	PUNCT
easat-9765	331	1	5	5	X
easat-9765	331	2	.	.	X
easat-9765	331	3	results	result	VERB
easat-9765	331	4	5.1	5.1	NUM
easat-9765	331	5	.	.	PUNCT
easat-9765	332	1	financial	financial	ADJ
easat-9765	332	2	risk	risk	NOUN
easat-9765	332	3	and	and	CCONJ
easat-9765	332	4	profitability	profitability	NOUN
easat-9765	332	5	table	table	NOUN
easat-9765	332	6	7	7	NUM
easat-9765	332	7	shows	show	VERB
easat-9765	332	8	that	that	SCONJ
easat-9765	332	9	the	the	DET
easat-9765	332	10	coefficient	coefficient	NOUN
easat-9765	332	11	of	of	ADP
easat-9765	332	12	credit	credit	NOUN
easat-9765	332	13	risk	risk	NOUN
easat-9765	332	14	on	on	ADP
easat-9765	332	15	roa	roa	PROPN
easat-9765	332	16	is	be	AUX
easat-9765	332	17	-0.002	-0.002	PUNCT
easat-9765	332	18	and	and	CCONJ
easat-9765	332	19	that	that	SCONJ
easat-9765	332	20	this	this	DET
easat-9765	332	21	effect	effect	NOUN
easat-9765	332	22	is	be	AUX
easat-9765	332	23	not	not	PART
easat-9765	332	24	statistically	statistically	ADV
easat-9765	332	25	significant	significant	ADJ
easat-9765	332	26	at	at	ADP
easat-9765	332	27	any	any	DET
easat-9765	332	28	level	level	NOUN
easat-9765	332	29	of	of	ADP
easat-9765	332	30	significance	significance	NOUN
easat-9765	332	31	.	.	PUNCT
easat-9765	333	1	it	it	PRON
easat-9765	333	2	demonstrates	demonstrate	VERB
easat-9765	333	3	that	that	SCONJ
easat-9765	333	4	the	the	DET
easat-9765	333	5	listed	list	VERB
easat-9765	333	6	insurance	insurance	NOUN
easat-9765	333	7	firm	firm	NOUN
easat-9765	333	8	in	in	ADP
easat-9765	333	9	nigeria	nigeria	PROPN
easat-9765	333	10	experiences	experience	VERB
easat-9765	333	11	no	no	DET
easat-9765	333	12	change	change	NOUN
easat-9765	333	13	in	in	ADP
easat-9765	333	14	return	return	NOUN
easat-9765	333	15	on	on	ADP
easat-9765	333	16	assets	asset	NOUN
easat-9765	333	17	as	as	ADP
easat-9765	333	18	a	a	DET
easat-9765	333	19	result	result	NOUN
easat-9765	333	20	of	of	ADP
easat-9765	333	21	cr	cr	PROPN
easat-9765	333	22	.	.	PUNCT
easat-9765	334	1	that	that	PRON
easat-9765	334	2	means	mean	VERB
easat-9765	334	3	a	a	DET
easat-9765	334	4	1	1	NUM
easat-9765	334	5	%	%	NOUN
easat-9765	334	6	rise	rise	NOUN
easat-9765	334	7	in	in	ADP
easat-9765	334	8	the	the	DET
easat-9765	334	9	companies	company	NOUN
easat-9765	334	10	'	'	PART
easat-9765	334	11	credit	credit	NOUN
easat-9765	334	12	risk	risk	NOUN
easat-9765	334	13	would	would	AUX
easat-9765	334	14	result	result	VERB
easat-9765	334	15	in	in	ADP
easat-9765	334	16	a	a	DET
easat-9765	334	17	2	2	NUM
easat-9765	334	18	%	%	NOUN
easat-9765	334	19	drop	drop	NOUN
easat-9765	334	20	in	in	ADP
easat-9765	334	21	profits	profit	NOUN
easat-9765	334	22	.	.	PUNCT
easat-9765	335	1	if	if	SCONJ
easat-9765	335	2	debtors	debtor	NOUN
easat-9765	335	3	ca	can	AUX
easat-9765	335	4	n't	not	PART
easat-9765	335	5	pay	pay	VERB
easat-9765	335	6	their	their	PRON
easat-9765	335	7	insurance	insurance	NOUN
easat-9765	335	8	premiums	premium	NOUN
easat-9765	335	9	on	on	ADP
easat-9765	335	10	time	time	NOUN
easat-9765	335	11	,	,	PUNCT
easat-9765	335	12	the	the	DET
easat-9765	335	13	insurance	insurance	NOUN
easat-9765	335	14	company	company	NOUN
easat-9765	335	15	will	will	AUX
easat-9765	335	16	have	have	VERB
easat-9765	335	17	to	to	PART
easat-9765	335	18	come	come	VERB
easat-9765	335	19	up	up	ADP
easat-9765	335	20	with	with	ADP
easat-9765	335	21	the	the	DET
easat-9765	335	22	money	money	NOUN
easat-9765	335	23	to	to	PART
easat-9765	335	24	pay	pay	VERB
easat-9765	335	25	for	for	ADP
easat-9765	335	26	the	the	DET
easat-9765	335	27	claim	claim	NOUN
easat-9765	335	28	out	out	ADP
easat-9765	335	29	of	of	ADP
easat-9765	335	30	its	its	PRON
easat-9765	335	31	funds	fund	NOUN
easat-9765	335	32	.	.	PUNCT
easat-9765	336	1	the	the	DET
easat-9765	336	2	study	study	NOUN
easat-9765	336	3	's	's	PART
easat-9765	336	4	conclusion	conclusion	NOUN
easat-9765	336	5	of	of	ADP
easat-9765	336	6	a	a	DET
easat-9765	336	7	negative	negative	ADJ
easat-9765	336	8	association	association	NOUN
easat-9765	336	9	,	,	PUNCT
easat-9765	336	10	as	as	SCONJ
easat-9765	336	11	was	be	AUX
easat-9765	336	12	anticipated	anticipate	VERB
easat-9765	336	13	beforehand	beforehand	ADV
easat-9765	336	14	,	,	PUNCT
easat-9765	336	15	lends	lend	VERB
easat-9765	336	16	credence	credence	NOUN
easat-9765	336	17	to	to	ADP
easat-9765	336	18	the	the	DET
easat-9765	336	19	principles	principle	NOUN
easat-9765	336	20	of	of	ADP
easat-9765	336	21	erm	erm	PROPN
easat-9765	336	22	.	.	PUNCT
easat-9765	337	1	the	the	DET
easat-9765	337	2	results	result	NOUN
easat-9765	337	3	are	be	AUX
easat-9765	337	4	consistent	consistent	ADJ
easat-9765	337	5	with	with	ADP
easat-9765	337	6	those	those	PRON
easat-9765	337	7	of	of	ADP
easat-9765	337	8	previous	previous	ADJ
easat-9765	337	9	studies	study	NOUN
easat-9765	337	10	by	by	ADP
easat-9765	337	11	olumide	olumide	ADJ
easat-9765	337	12	,	,	PUNCT
easat-9765	337	13	et	et	PROPN
easat-9765	337	14	al	al	PROPN
easat-9765	337	15	.	.	PUNCT
easat-9765	338	1	[	[	X
easat-9765	338	2	43	43	NUM
easat-9765	338	3	]	]	X
easat-9765	338	4	;	;	PUNCT
easat-9765	338	5	kioko	kioko	PROPN
easat-9765	338	6	,	,	PUNCT
easat-9765	338	7	et	et	PROPN
easat-9765	338	8	al	al	PROPN
easat-9765	338	9	.	.	PUNCT
easat-9765	339	1	[	[	X
easat-9765	339	2	44	44	NUM
easat-9765	339	3	]	]	PUNCT
easat-9765	339	4	;	;	PUNCT
easat-9765	339	5	sisay	sisay	ADJ
easat-9765	339	6	[	[	X
easat-9765	339	7	6	6	NUM
easat-9765	339	8	]	]	PUNCT
easat-9765	339	9	and	and	CCONJ
easat-9765	339	10	muriithi	muriithi	ADJ
easat-9765	339	11	[	[	X
easat-9765	339	12	45	45	NUM
easat-9765	339	13	]	]	PUNCT
easat-9765	339	14	and	and	CCONJ
easat-9765	339	15	others	other	NOUN
easat-9765	339	16	who	who	PRON
easat-9765	339	17	discovered	discover	VERB
easat-9765	339	18	a	a	DET
easat-9765	339	19	negative	negative	ADJ
easat-9765	339	20	correlation	correlation	NOUN
easat-9765	339	21	between	between	ADP
easat-9765	339	22	a	a	DET
easat-9765	339	23	company	company	NOUN
easat-9765	339	24	's	's	PART
easat-9765	339	25	credit	credit	NOUN
easat-9765	339	26	risk	risk	NOUN
easat-9765	339	27	and	and	CCONJ
easat-9765	339	28	its	its	PRON
easat-9765	339	29	profitability	profitability	NOUN
easat-9765	339	30	.	.	PUNCT
easat-9765	340	1	the	the	DET
easat-9765	340	2	lr	lr	PROPN
easat-9765	340	3	coefficient	coefficient	NOUN
easat-9765	340	4	is	be	AUX
easat-9765	340	5	-0.003	-0.003	NOUN
easat-9765	340	6	(	(	PUNCT
easat-9765	340	7	negative	negative	ADJ
easat-9765	340	8	)	)	PUNCT
easat-9765	340	9	and	and	CCONJ
easat-9765	340	10	the	the	DET
easat-9765	340	11	p	p	NOUN
easat-9765	340	12	-	-	PUNCT
easat-9765	340	13	value	value	NOUN
easat-9765	340	14	is	be	AUX
easat-9765	340	15	0.019	0.019	NUM
easat-9765	340	16	,	,	PUNCT
easat-9765	340	17	as	as	SCONJ
easat-9765	340	18	shown	show	VERB
easat-9765	340	19	in	in	ADP
easat-9765	340	20	table	table	NOUN
easat-9765	340	21	7	7	NUM
easat-9765	340	22	.	.	PUNCT
easat-9765	341	1	this	this	DET
easat-9765	341	2	result	result	NOUN
easat-9765	341	3	means	mean	VERB
easat-9765	341	4	that	that	SCONJ
easat-9765	341	5	for	for	ADP
easat-9765	341	6	listed	list	VERB
easat-9765	341	7	insurance	insurance	NOUN
easat-9765	341	8	firms	firm	NOUN
easat-9765	341	9	in	in	ADP
easat-9765	341	10	nigeria	nigeria	PROPN
easat-9765	341	11	,	,	PUNCT
easat-9765	341	12	a	a	DET
easat-9765	341	13	one	one	NUM
easat-9765	341	14	-	-	PUNCT
easat-9765	341	15	point	point	NOUN
easat-9765	341	16	rise	rise	NOUN
easat-9765	341	17	in	in	ADP
easat-9765	341	18	liquidity	liquidity	NOUN
easat-9765	341	19	risk	risk	NOUN
easat-9765	341	20	diminishes	diminish	VERB
easat-9765	341	21	the	the	DET
easat-9765	341	22	return	return	NOUN
easat-9765	341	23	on	on	ADP
easat-9765	341	24	assets	asset	NOUN
easat-9765	341	25	by	by	ADP
easat-9765	341	26	-0.003	-0.003	PROPN
easat-9765	341	27	.	.	PUNCT
easat-9765	342	1	this	this	DET
easat-9765	342	2	result	result	NOUN
easat-9765	342	3	contradicts	contradict	VERB
easat-9765	342	4	previous	previous	ADJ
easat-9765	342	5	studies	study	NOUN
easat-9765	342	6	by	by	ADP
easat-9765	342	7	ezeabasili	ezeabasili	NOUN
easat-9765	342	8	and	and	CCONJ
easat-9765	342	9	igbodika	igbodika	NOUN
easat-9765	343	1	[	[	X
easat-9765	343	2	46	46	NUM
easat-9765	343	3	]	]	PUNCT
easat-9765	343	4	and	and	CCONJ
easat-9765	343	5	olalekan	olalekan	ADJ
easat-9765	343	6	,	,	PUNCT
easat-9765	343	7	et	et	PROPN
easat-9765	343	8	al	al	PROPN
easat-9765	343	9	.	.	PUNCT
easat-9765	344	1	[	[	X
easat-9765	344	2	47	47	NUM
easat-9765	344	3	]	]	PUNCT
easat-9765	344	4	which	which	PRON
easat-9765	344	5	found	find	VERB
easat-9765	344	6	that	that	SCONJ
easat-9765	344	7	firms	firm	NOUN
easat-9765	344	8	'	'	PART
easat-9765	344	9	return	return	NOUN
easat-9765	344	10	on	on	ADP
easat-9765	344	11	assets	asset	NOUN
easat-9765	344	12	would	would	AUX
easat-9765	344	13	increase	increase	VERB
easat-9765	344	14	in	in	ADP
easat-9765	344	15	the	the	DET
easat-9765	344	16	presence	presence	NOUN
easat-9765	344	17	of	of	ADP
easat-9765	344	18	liquidity	liquidity	NOUN
easat-9765	344	19	risk	risk	NOUN
easat-9765	344	20	,	,	PUNCT
easat-9765	344	21	but	but	CCONJ
easat-9765	344	22	is	be	AUX
easat-9765	344	23	supported	support	VERB
easat-9765	344	24	by	by	ADP
easat-9765	344	25	those	those	PRON
easat-9765	344	26	of	of	ADP
easat-9765	344	27	sisay	sisay	ADJ
easat-9765	345	1	[	[	X
easat-9765	345	2	6	6	NUM
easat-9765	345	3	]	]	PUNCT
easat-9765	345	4	and	and	CCONJ
easat-9765	345	5	mukino	mukino	X
easat-9765	346	1	[	[	X
easat-9765	346	2	16	16	NUM
easat-9765	346	3	]	]	PUNCT
easat-9765	346	4	which	which	PRON
easat-9765	346	5	concluded	conclude	VERB
easat-9765	346	6	that	that	SCONJ
easat-9765	346	7	liquidity	liquidity	NOUN
easat-9765	346	8	risk	risk	NOUN
easat-9765	346	9	hurts	hurt	VERB
easat-9765	346	10	roa	roa	PROPN
easat-9765	346	11	.	.	PROPN
easat-9765	347	1	12	12	NUM
easat-9765	347	2	edelweiss	edelweiss	PROPN
easat-9765	347	3	applied	apply	VERB
easat-9765	347	4	science	science	NOUN
easat-9765	347	5	and	and	CCONJ
easat-9765	347	6	technology	technology	NOUN
easat-9765	347	7	issn	issn	PROPN
easat-9765	347	8	:	:	PUNCT
easat-9765	347	9	2576	2576	NUM
easat-9765	347	10	-	-	SYM
easat-9765	347	11	8484	8484	NUM
easat-9765	347	12	vol	vol	NOUN
easat-9765	347	13	.	.	PROPN
easat-9765	348	1	9	9	NUM
easat-9765	348	2	,	,	PUNCT
easat-9765	348	3	no	no	INTJ
easat-9765	348	4	.	.	NOUN
easat-9765	348	5	9	9	NUM
easat-9765	348	6	:	:	SYM
easat-9765	348	7	1	1	NUM
easat-9765	348	8	-	-	SYM
easat-9765	348	9	15	15	NUM
easat-9765	348	10	,	,	PUNCT
easat-9765	348	11	2025	2025	NUM
easat-9765	348	12	doi	doi	NOUN
easat-9765	348	13	:	:	PUNCT
easat-9765	348	14	10.55214/2576	10.55214/2576	NUM
easat-9765	348	15	-	-	PUNCT
easat-9765	348	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	348	17	©	©	PROPN
easat-9765	348	18	2025	2025	NUM
easat-9765	348	19	by	by	ADP
easat-9765	348	20	the	the	DET
easat-9765	348	21	authors	author	NOUN
easat-9765	348	22	;	;	PUNCT
easat-9765	348	23	licensee	licensee	PROPN
easat-9765	348	24	learning	learn	VERB
easat-9765	348	25	gate	gate	PROPN
easat-9765	348	26	table	table	NOUN
easat-9765	348	27	7	7	NUM
easat-9765	348	28	shows	show	VERB
easat-9765	348	29	that	that	SCONJ
easat-9765	348	30	rir	rir	NOUN
easat-9765	348	31	's	's	PART
easat-9765	348	32	negative	negative	ADJ
easat-9765	348	33	coefficient	coefficient	NOUN
easat-9765	348	34	of	of	ADP
easat-9765	348	35	-0.140	-0.140	PROPN
easat-9765	348	36	and	and	CCONJ
easat-9765	348	37	p	p	NOUN
easat-9765	348	38	-	-	PUNCT
easat-9765	348	39	value	value	NOUN
easat-9765	348	40	of	of	ADP
easat-9765	348	41	0.001	0.001	NUM
easat-9765	348	42	are	be	AUX
easat-9765	348	43	significant	significant	ADJ
easat-9765	348	44	.	.	PUNCT
easat-9765	349	1	this	this	DET
easat-9765	349	2	result	result	NOUN
easat-9765	349	3	demonstrates	demonstrate	VERB
easat-9765	349	4	that	that	SCONJ
easat-9765	349	5	the	the	DET
easat-9765	349	6	roa	roa	NOUN
easat-9765	349	7	of	of	ADP
easat-9765	349	8	publicly	publicly	ADV
easat-9765	349	9	traded	trade	VERB
easat-9765	349	10	insurance	insurance	NOUN
easat-9765	349	11	companies	company	NOUN
easat-9765	349	12	is	be	AUX
easat-9765	349	13	sensitive	sensitive	ADJ
easat-9765	349	14	to	to	ADP
easat-9765	349	15	changes	change	NOUN
easat-9765	349	16	in	in	ADP
easat-9765	349	17	the	the	DET
easat-9765	349	18	level	level	NOUN
easat-9765	349	19	of	of	ADP
easat-9765	349	20	risk	risk	NOUN
easat-9765	349	21	associated	associate	VERB
easat-9765	349	22	with	with	ADP
easat-9765	349	23	reinsurance	reinsurance	NOUN
easat-9765	349	24	.	.	PUNCT
easat-9765	350	1	this	this	DET
easat-9765	350	2	finding	finding	NOUN
easat-9765	350	3	is	be	AUX
easat-9765	350	4	consistent	consistent	ADJ
easat-9765	350	5	with	with	ADP
easat-9765	350	6	earlier	early	ADJ
easat-9765	350	7	research	research	NOUN
easat-9765	350	8	and	and	CCONJ
easat-9765	350	9	enterprise	enterprise	NOUN
easat-9765	350	10	risk	risk	NOUN
easat-9765	350	11	management	management	NOUN
easat-9765	350	12	theory	theory	NOUN
easat-9765	350	13	,	,	PUNCT
easat-9765	350	14	both	both	PRON
easat-9765	350	15	of	of	ADP
easat-9765	350	16	which	which	PRON
easat-9765	350	17	hypothesize	hypothesize	VERB
easat-9765	350	18	an	an	DET
easat-9765	350	19	inverse	inverse	NOUN
easat-9765	350	20	connection	connection	NOUN
easat-9765	350	21	between	between	ADP
easat-9765	350	22	rir	rir	NOUN
easat-9765	350	23	and	and	CCONJ
easat-9765	350	24	profitability	profitability	NOUN
easat-9765	350	25	.	.	PUNCT
easat-9765	351	1	the	the	DET
easat-9765	351	2	result	result	NOUN
easat-9765	351	3	is	be	AUX
easat-9765	351	4	consistent	consistent	ADJ
easat-9765	351	5	with	with	ADP
easat-9765	351	6	previous	previous	ADJ
easat-9765	351	7	research	research	NOUN
easat-9765	351	8	by	by	ADP
easat-9765	351	9	sisay	sisay	ADJ
easat-9765	352	1	[	[	X
easat-9765	352	2	6	6	NUM
easat-9765	352	3	]	]	PUNCT
easat-9765	352	4	but	but	CCONJ
easat-9765	352	5	at	at	ADP
easat-9765	352	6	odds	odd	NOUN
easat-9765	352	7	with	with	ADP
easat-9765	352	8	findings	finding	NOUN
easat-9765	352	9	by	by	ADP
easat-9765	352	10	mukino	mukino	PROPN
easat-9765	353	1	[	[	X
easat-9765	353	2	16	16	NUM
easat-9765	353	3	]	]	PUNCT
easat-9765	353	4	and	and	CCONJ
easat-9765	353	5	fali	fali	PROPN
easat-9765	353	6	,	,	PUNCT
easat-9765	353	7	et	et	PROPN
easat-9765	353	8	al	al	PROPN
easat-9765	353	9	.	.	PUNCT
easat-9765	354	1	[	[	X
easat-9765	354	2	29	29	NUM
easat-9765	354	3	]	]	PUNCT
easat-9765	354	4	who	who	PRON
easat-9765	354	5	concluded	conclude	VERB
easat-9765	354	6	that	that	SCONJ
easat-9765	354	7	reinsurance	reinsurance	NOUN
easat-9765	354	8	risk	risk	NOUN
easat-9765	354	9	does	do	AUX
easat-9765	354	10	not	not	PART
easat-9765	354	11	improve	improve	VERB
easat-9765	354	12	insurance	insurance	NOUN
easat-9765	354	13	companies	company	NOUN
easat-9765	354	14	'	'	PART
easat-9765	354	15	return	return	NOUN
easat-9765	354	16	on	on	ADP
easat-9765	354	17	assets	asset	NOUN
easat-9765	354	18	.	.	PUNCT
easat-9765	355	1	this	this	DET
easat-9765	355	2	research	research	NOUN
easat-9765	355	3	indicates	indicate	VERB
easat-9765	355	4	that	that	SCONJ
easat-9765	355	5	the	the	DET
easat-9765	355	6	listed	list	VERB
easat-9765	355	7	insurance	insurance	NOUN
easat-9765	355	8	industry	industry	NOUN
easat-9765	355	9	in	in	ADP
easat-9765	355	10	nigeria	nigeria	PROPN
easat-9765	355	11	experiences	experience	VERB
easat-9765	355	12	a	a	DET
easat-9765	355	13	negative	negative	ADJ
easat-9765	355	14	and	and	CCONJ
easat-9765	355	15	statistically	statistically	ADV
easat-9765	355	16	significant	significant	ADJ
easat-9765	355	17	effect	effect	NOUN
easat-9765	355	18	of	of	ADP
easat-9765	355	19	solvency	solvency	NOUN
easat-9765	355	20	risk	risk	NOUN
easat-9765	355	21	on	on	ADP
easat-9765	355	22	roa	roa	PROPN
easat-9765	355	23	.	.	PUNCT
easat-9765	356	1	the	the	DET
easat-9765	356	2	p	p	NOUN
easat-9765	356	3	-	-	PUNCT
easat-9765	356	4	value	value	NOUN
easat-9765	356	5	of	of	ADP
easat-9765	356	6	0.000	0.000	NUM
easat-9765	356	7	and	and	CCONJ
easat-9765	356	8	coefficient	coefficient	NOUN
easat-9765	356	9	of	of	ADP
easat-9765	356	10	-0.88	-0.88	NOUN
easat-9765	356	11	make	make	VERB
easat-9765	356	12	this	this	PRON
easat-9765	356	13	very	very	ADV
easat-9765	356	14	clear	clear	ADJ
easat-9765	356	15	.	.	PUNCT
easat-9765	357	1	this	this	PRON
easat-9765	357	2	means	mean	VERB
easat-9765	357	3	that	that	SCONJ
easat-9765	357	4	the	the	DET
easat-9765	357	5	roa	roa	NOUN
easat-9765	357	6	will	will	AUX
easat-9765	357	7	decrease	decrease	VERB
easat-9765	357	8	by	by	ADP
easat-9765	357	9	0.88	0.88	NUM
easat-9765	357	10	percentage	percentage	NOUN
easat-9765	357	11	points	point	NOUN
easat-9765	357	12	for	for	ADP
easat-9765	357	13	every	every	DET
easat-9765	357	14	point	point	NOUN
easat-9765	357	15	added	add	VERB
easat-9765	357	16	to	to	ADP
easat-9765	357	17	the	the	DET
easat-9765	357	18	solvency	solvency	NOUN
easat-9765	357	19	risk	risk	NOUN
easat-9765	357	20	.	.	PUNCT
easat-9765	358	1	this	this	DET
easat-9765	358	2	research	research	NOUN
easat-9765	358	3	shows	show	VERB
easat-9765	358	4	that	that	SCONJ
easat-9765	358	5	less	less	ADJ
easat-9765	358	6	solvency	solvency	NOUN
easat-9765	358	7	risk	risk	NOUN
easat-9765	358	8	leads	lead	VERB
easat-9765	358	9	to	to	ADP
easat-9765	358	10	a	a	DET
easat-9765	358	11	higher	high	ADJ
easat-9765	358	12	return	return	NOUN
easat-9765	358	13	on	on	ADP
easat-9765	358	14	investment	investment	NOUN
easat-9765	358	15	.	.	PUNCT
easat-9765	359	1	the	the	DET
easat-9765	359	2	result	result	NOUN
easat-9765	359	3	agrees	agree	VERB
easat-9765	359	4	with	with	ADP
easat-9765	359	5	the	the	DET
easat-9765	359	6	pessimistic	pessimistic	ADJ
easat-9765	359	7	a	a	DET
easat-9765	359	8	priori	priori	ADJ
easat-9765	359	9	forecast	forecast	NOUN
easat-9765	359	10	and	and	CCONJ
easat-9765	359	11	business	business	NOUN
easat-9765	359	12	risk	risk	NOUN
easat-9765	359	13	management	management	NOUN
easat-9765	359	14	philosophy	philosophy	NOUN
easat-9765	359	15	.	.	PUNCT
easat-9765	360	1	nonetheless	nonetheless	ADV
easat-9765	360	2	,	,	PUNCT
easat-9765	360	3	it	it	PRON
easat-9765	360	4	is	be	AUX
easat-9765	360	5	consistent	consistent	ADJ
easat-9765	360	6	with	with	ADP
easat-9765	360	7	the	the	DET
easat-9765	360	8	results	result	NOUN
easat-9765	360	9	reported	report	VERB
easat-9765	360	10	by	by	ADP
easat-9765	360	11	dabo	dabo	PROPN
easat-9765	360	12	,	,	PUNCT
easat-9765	360	13	et	et	PROPN
easat-9765	360	14	al	al	PROPN
easat-9765	360	15	.	.	PUNCT
easat-9765	361	1	[	[	X
easat-9765	361	2	28	28	NUM
easat-9765	361	3	]	]	PUNCT
easat-9765	361	4	and	and	CCONJ
easat-9765	361	5	adrian	adrian	PROPN
easat-9765	362	1	[	[	X
easat-9765	362	2	33	33	NUM
easat-9765	362	3	]	]	PUNCT
easat-9765	362	4	.	.	PUNCT
easat-9765	363	1	the	the	DET
easat-9765	363	2	findings	finding	NOUN
easat-9765	363	3	contradict	contradict	VERB
easat-9765	363	4	those	those	PRON
easat-9765	363	5	of	of	ADP
easat-9765	363	6	sisay	sisay	ADJ
easat-9765	364	1	[	[	X
easat-9765	364	2	6	6	NUM
easat-9765	364	3	]	]	PUNCT
easat-9765	364	4	who	who	PRON
easat-9765	364	5	found	find	VERB
easat-9765	364	6	evidence	evidence	NOUN
easat-9765	364	7	of	of	ADP
easat-9765	364	8	the	the	DET
easat-9765	364	9	opposite	opposite	ADJ
easat-9765	364	10	effect	effect	NOUN
easat-9765	364	11	of	of	ADP
easat-9765	364	12	solvency	solvency	NOUN
easat-9765	364	13	risk	risk	NOUN
easat-9765	364	14	on	on	ADP
easat-9765	364	15	profitability	profitability	NOUN
easat-9765	364	16	.	.	PUNCT
easat-9765	365	1	tpr	tpr	PROPN
easat-9765	365	2	's	's	PART
easat-9765	365	3	positive	positive	ADJ
easat-9765	365	4	coefficient	coefficient	NOUN
easat-9765	365	5	of	of	ADP
easat-9765	365	6	0.69	0.69	NUM
easat-9765	365	7	and	and	CCONJ
easat-9765	365	8	p	p	NOUN
easat-9765	365	9	-	-	PUNCT
easat-9765	365	10	value	value	NOUN
easat-9765	365	11	of	of	ADP
easat-9765	365	12	0.041	0.041	NUM
easat-9765	365	13	in	in	ADP
easat-9765	365	14	table	table	NOUN
easat-9765	365	15	7	7	NUM
easat-9765	365	16	are	be	AUX
easat-9765	365	17	statistically	statistically	ADV
easat-9765	365	18	significant	significant	ADJ
easat-9765	365	19	at	at	ADP
easat-9765	365	20	the	the	DET
easat-9765	365	21	5	5	NUM
easat-9765	365	22	%	%	NOUN
easat-9765	365	23	level	level	NOUN
easat-9765	365	24	.	.	PUNCT
easat-9765	366	1	the	the	DET
easat-9765	366	2	result	result	NOUN
easat-9765	366	3	indicates	indicate	VERB
easat-9765	366	4	that	that	SCONJ
easat-9765	366	5	a	a	DET
easat-9765	366	6	0.69	0.69	NUM
easat-9765	366	7	percentage	percentage	NOUN
easat-9765	366	8	point	point	NOUN
easat-9765	366	9	drop	drop	NOUN
easat-9765	366	10	in	in	ADP
easat-9765	366	11	roa	roa	NOUN
easat-9765	366	12	for	for	ADP
easat-9765	366	13	the	the	DET
easat-9765	366	14	sampled	sample	VERB
easat-9765	366	15	firms	firm	NOUN
easat-9765	366	16	is	be	AUX
easat-9765	366	17	the	the	DET
easat-9765	366	18	result	result	NOUN
easat-9765	366	19	of	of	ADP
easat-9765	366	20	an	an	DET
easat-9765	366	21	increase	increase	NOUN
easat-9765	366	22	in	in	ADP
easat-9765	366	23	technical	technical	ADJ
easat-9765	366	24	provision	provision	NOUN
easat-9765	366	25	risk	risk	NOUN
easat-9765	366	26	.	.	PUNCT
easat-9765	367	1	this	this	DET
easat-9765	367	2	result	result	NOUN
easat-9765	367	3	indicates	indicate	VERB
easat-9765	367	4	that	that	SCONJ
easat-9765	367	5	increased	increase	VERB
easat-9765	367	6	technical	technical	ADJ
easat-9765	367	7	provision	provision	NOUN
easat-9765	367	8	risk	risk	NOUN
easat-9765	367	9	leads	lead	VERB
easat-9765	367	10	to	to	ADP
easat-9765	367	11	lower	low	ADJ
easat-9765	367	12	profitability	profitability	NOUN
easat-9765	367	13	as	as	SCONJ
easat-9765	367	14	assessed	assess	VERB
easat-9765	367	15	by	by	ADP
easat-9765	367	16	roa	roa	PROPN
easat-9765	367	17	.	.	PUNCT
easat-9765	368	1	according	accord	VERB
easat-9765	368	2	to	to	ADP
easat-9765	368	3	the	the	DET
easat-9765	368	4	results	result	NOUN
easat-9765	368	5	of	of	ADP
easat-9765	368	6	the	the	DET
easat-9765	368	7	roa	roa	NOUN
easat-9765	368	8	analysis	analysis	NOUN
easat-9765	368	9	,	,	PUNCT
easat-9765	368	10	insurance	insurance	NOUN
easat-9765	368	11	companies	company	NOUN
easat-9765	368	12	'	'	PART
easat-9765	368	13	profitability	profitability	NOUN
easat-9765	368	14	suffers	suffer	VERB
easat-9765	368	15	when	when	SCONJ
easat-9765	368	16	they	they	PRON
easat-9765	368	17	have	have	VERB
easat-9765	368	18	insufficient	insufficient	ADJ
easat-9765	368	19	technical	technical	ADJ
easat-9765	368	20	provisions	provision	NOUN
easat-9765	368	21	on	on	ADP
easat-9765	368	22	hand	hand	NOUN
easat-9765	368	23	to	to	PART
easat-9765	368	24	cover	cover	VERB
easat-9765	368	25	a	a	DET
easat-9765	368	26	pending	pende	VERB
easat-9765	368	27	claim	claim	NOUN
easat-9765	368	28	.	.	PUNCT
easat-9765	369	1	as	as	ADP
easat-9765	369	2	a	a	DET
easat-9765	369	3	result	result	NOUN
easat-9765	369	4	,	,	PUNCT
easat-9765	369	5	if	if	SCONJ
easat-9765	369	6	an	an	DET
easat-9765	369	7	insurance	insurance	NOUN
easat-9765	369	8	firm	firm	NOUN
easat-9765	369	9	understates	understate	VERB
easat-9765	369	10	its	its	PRON
easat-9765	369	11	liabilities	liability	NOUN
easat-9765	369	12	,	,	PUNCT
easat-9765	369	13	it	it	PRON
easat-9765	369	14	may	may	AUX
easat-9765	369	15	not	not	PART
easat-9765	369	16	have	have	VERB
easat-9765	369	17	enough	enough	ADJ
easat-9765	369	18	money	money	NOUN
easat-9765	369	19	to	to	PART
easat-9765	369	20	pay	pay	VERB
easat-9765	369	21	its	its	PRON
easat-9765	369	22	claims	claim	NOUN
easat-9765	369	23	.	.	PUNCT
easat-9765	370	1	this	this	DET
easat-9765	370	2	result	result	NOUN
easat-9765	370	3	agrees	agree	VERB
easat-9765	370	4	with	with	ADP
easat-9765	370	5	the	the	DET
easat-9765	370	6	study	study	NOUN
easat-9765	370	7	's	's	PART
easat-9765	370	8	hypothesized	hypothesize	VERB
easat-9765	370	9	detrimental	detrimental	ADJ
easat-9765	370	10	effect	effect	NOUN
easat-9765	370	11	and	and	CCONJ
easat-9765	370	12	the	the	DET
easat-9765	370	13	notion	notion	NOUN
easat-9765	370	14	of	of	ADP
easat-9765	370	15	enterprise	enterprise	NOUN
easat-9765	370	16	risk	risk	NOUN
easat-9765	370	17	management	management	NOUN
easat-9765	370	18	.	.	PUNCT
easat-9765	371	1	this	this	PRON
easat-9765	371	2	is	be	AUX
easat-9765	371	3	in	in	ADP
easat-9765	371	4	contrast	contrast	NOUN
easat-9765	371	5	to	to	ADP
easat-9765	371	6	the	the	DET
easat-9765	371	7	findings	finding	NOUN
easat-9765	371	8	of	of	ADP
easat-9765	371	9	fali	fali	PROPN
easat-9765	371	10	,	,	PUNCT
easat-9765	371	11	et	et	PROPN
easat-9765	371	12	al	al	PROPN
easat-9765	371	13	.	.	PUNCT
easat-9765	372	1	[	[	X
easat-9765	372	2	29	29	NUM
easat-9765	372	3	]	]	PUNCT
easat-9765	372	4	who	who	PRON
easat-9765	372	5	showed	show	VERB
easat-9765	372	6	that	that	SCONJ
easat-9765	372	7	tpr	tpr	PROPN
easat-9765	372	8	increased	increase	VERB
easat-9765	372	9	profitability	profitability	NOUN
easat-9765	372	10	,	,	PUNCT
easat-9765	372	11	and	and	CCONJ
easat-9765	372	12	confirms	confirm	VERB
easat-9765	372	13	the	the	DET
easat-9765	372	14	findings	finding	NOUN
easat-9765	372	15	of	of	ADP
easat-9765	372	16	sisay	sisay	ADJ
easat-9765	373	1	[	[	X
easat-9765	373	2	6	6	NUM
easat-9765	373	3	]	]	PUNCT
easat-9765	373	4	and	and	CCONJ
easat-9765	373	5	suheyli	suheyli	NOUN
easat-9765	374	1	[	[	X
easat-9765	374	2	48	48	NUM
easat-9765	374	3	]	]	PUNCT
easat-9765	374	4	,	,	PUNCT
easat-9765	374	5	who	who	PRON
easat-9765	374	6	also	also	ADV
easat-9765	374	7	found	find	VERB
easat-9765	374	8	that	that	SCONJ
easat-9765	374	9	technical	technical	ADJ
easat-9765	374	10	provision	provision	NOUN
easat-9765	374	11	risk	risk	NOUN
easat-9765	374	12	has	have	VERB
easat-9765	374	13	an	an	DET
easat-9765	374	14	inverse	inverse	ADJ
easat-9765	374	15	influence	influence	NOUN
easat-9765	374	16	on	on	ADP
easat-9765	374	17	profitability	profitability	NOUN
easat-9765	374	18	.	.	PUNCT
easat-9765	375	1	in	in	ADP
easat-9765	375	2	addition	addition	NOUN
easat-9765	375	3	,	,	PUNCT
easat-9765	375	4	the	the	DET
easat-9765	375	5	-0.45	-0.45	NUM
easat-9765	375	6	coefficient	coefficient	NOUN
easat-9765	375	7	and	and	CCONJ
easat-9765	375	8	0.035	0.035	NUM
easat-9765	375	9	p	p	NOUN
easat-9765	375	10	-	-	PUNCT
easat-9765	375	11	value	value	NOUN
easat-9765	375	12	in	in	ADP
easat-9765	375	13	table	table	NOUN
easat-9765	375	14	7	7	NUM
easat-9765	375	15	demonstrate	demonstrate	VERB
easat-9765	375	16	that	that	SCONJ
easat-9765	375	17	ur	ur	INTJ
easat-9765	375	18	significantly	significantly	ADV
easat-9765	375	19	and	and	CCONJ
easat-9765	375	20	negatively	negatively	ADV
easat-9765	375	21	affects	affect	VERB
easat-9765	375	22	roa	roa	NOUN
easat-9765	375	23	at	at	ADP
easat-9765	375	24	the	the	DET
easat-9765	375	25	5	5	NUM
easat-9765	375	26	%	%	NOUN
easat-9765	375	27	level	level	NOUN
easat-9765	375	28	of	of	ADP
easat-9765	375	29	significance	significance	NOUN
easat-9765	375	30	.	.	PUNCT
easat-9765	376	1	according	accord	VERB
easat-9765	376	2	to	to	ADP
easat-9765	376	3	the	the	DET
easat-9765	376	4	results	result	NOUN
easat-9765	376	5	,	,	PUNCT
easat-9765	376	6	the	the	DET
easat-9765	376	7	underwriting	underwriting	NOUN
easat-9765	376	8	risk	risk	NOUN
easat-9765	376	9	this	this	DET
easat-9765	376	10	insurance	insurance	NOUN
easat-9765	376	11	businesses	business	NOUN
easat-9765	376	12	incur	incur	VERB
easat-9765	376	13	increases	increase	VERB
easat-9765	376	14	their	their	PRON
easat-9765	376	15	roa	roa	NOUN
easat-9765	376	16	by	by	ADP
easat-9765	376	17	0.45	0.45	NUM
easat-9765	376	18	percentage	percentage	NOUN
easat-9765	376	19	points	point	NOUN
easat-9765	376	20	.	.	PUNCT
easat-9765	377	1	this	this	DET
easat-9765	377	2	result	result	NOUN
easat-9765	377	3	is	be	AUX
easat-9765	377	4	in	in	ADP
easat-9765	377	5	tandem	tandem	NOUN
easat-9765	377	6	with	with	ADP
easat-9765	377	7	enterprise	enterprise	NOUN
easat-9765	377	8	risk	risk	NOUN
easat-9765	377	9	management	management	NOUN
easat-9765	377	10	theory	theory	NOUN
easat-9765	377	11	,	,	PUNCT
easat-9765	377	12	as	as	ADV
easat-9765	377	13	well	well	ADV
easat-9765	377	14	as	as	ADP
easat-9765	377	15	the	the	DET
easat-9765	377	16	work	work	NOUN
easat-9765	377	17	of	of	ADP
easat-9765	377	18	sisay	sisay	ADJ
easat-9765	377	19	[	[	X
easat-9765	377	20	6	6	NUM
easat-9765	377	21	]	]	PUNCT
easat-9765	377	22	and	and	CCONJ
easat-9765	377	23	fali	fali	PROPN
easat-9765	377	24	,	,	PUNCT
easat-9765	377	25	et	et	PROPN
easat-9765	377	26	al	al	PROPN
easat-9765	377	27	.	.	PUNCT
easat-9765	378	1	[	[	X
easat-9765	378	2	30	30	NUM
easat-9765	378	3	]	]	PUNCT
easat-9765	378	4	and	and	CCONJ
easat-9765	378	5	represents	represent	VERB
easat-9765	378	6	the	the	DET
easat-9765	378	7	study	study	NOUN
easat-9765	378	8	's	's	PART
easat-9765	378	9	a	a	DET
easat-9765	378	10	priori	priori	ADJ
easat-9765	378	11	expectation	expectation	NOUN
easat-9765	378	12	.	.	PUNCT
easat-9765	379	1	they	they	PRON
easat-9765	379	2	discovered	discover	VERB
easat-9765	379	3	that	that	SCONJ
easat-9765	379	4	lowering	lower	VERB
easat-9765	379	5	the	the	DET
easat-9765	379	6	underwriting	underwriting	NOUN
easat-9765	379	7	risk	risk	NOUN
easat-9765	379	8	led	lead	VERB
easat-9765	379	9	to	to	ADP
easat-9765	379	10	a	a	DET
easat-9765	379	11	higher	high	ADJ
easat-9765	379	12	return	return	NOUN
easat-9765	379	13	on	on	ADP
easat-9765	379	14	assets	asset	NOUN
easat-9765	379	15	.	.	PUNCT
easat-9765	380	1	this	this	PRON
easat-9765	380	2	contradicts	contradict	VERB
easat-9765	380	3	the	the	DET
easat-9765	380	4	findings	finding	NOUN
easat-9765	380	5	of	of	ADP
easat-9765	380	6	mukino	mukino	PROPN
easat-9765	381	1	[	[	X
easat-9765	381	2	16	16	NUM
easat-9765	381	3	]	]	PUNCT
easat-9765	381	4	who	who	PRON
easat-9765	381	5	concluded	conclude	VERB
easat-9765	381	6	that	that	SCONJ
easat-9765	381	7	underwriting	underwriting	NOUN
easat-9765	381	8	risk	risk	NOUN
easat-9765	381	9	had	have	VERB
easat-9765	381	10	no	no	DET
easat-9765	381	11	bearing	bearing	NOUN
easat-9765	381	12	on	on	ADP
easat-9765	381	13	roa	roa	PROPN
easat-9765	381	14	.	.	PUNCT
easat-9765	382	1	5.2	5.2	NUM
easat-9765	382	2	.	.	PUNCT
easat-9765	383	1	financial	financial	ADJ
easat-9765	383	2	risk	risk	NOUN
easat-9765	383	3	and	and	CCONJ
easat-9765	383	4	profitability	profitability	NOUN
easat-9765	383	5	:	:	PUNCT
easat-9765	383	6	moderating	moderate	VERB
easat-9765	383	7	effect	effect	NOUN
easat-9765	383	8	of	of	ADP
easat-9765	383	9	risk	risk	NOUN
easat-9765	383	10	management	management	NOUN
easat-9765	383	11	committee	committee	NOUN
easat-9765	383	12	(	(	PUNCT
easat-9765	383	13	rmc	rmc	PROPN
easat-9765	383	14	)	)	PUNCT
easat-9765	383	15	the	the	DET
easat-9765	383	16	result	result	NOUN
easat-9765	383	17	in	in	ADP
easat-9765	383	18	table	table	NOUN
easat-9765	383	19	7	7	NUM
easat-9765	383	20	,	,	PUNCT
easat-9765	383	21	shows	show	VERB
easat-9765	383	22	that	that	SCONJ
easat-9765	383	23	rmcindex	rmcindex	NOUN
easat-9765	383	24	plays	play	VERB
easat-9765	383	25	a	a	DET
easat-9765	383	26	negative	negative	ADJ
easat-9765	383	27	and	and	CCONJ
easat-9765	383	28	insignificant	insignificant	ADJ
easat-9765	383	29	moderating	moderate	VERB
easat-9765	383	30	role	role	NOUN
easat-9765	383	31	in	in	ADP
easat-9765	383	32	the	the	DET
easat-9765	383	33	relationship	relationship	NOUN
easat-9765	383	34	between	between	ADP
easat-9765	383	35	credit	credit	NOUN
easat-9765	383	36	risk	risk	NOUN
easat-9765	383	37	and	and	CCONJ
easat-9765	383	38	profitability	profitability	NOUN
easat-9765	383	39	among	among	ADP
easat-9765	383	40	nigeria	nigeria	PROPN
easat-9765	383	41	's	's	PART
easat-9765	383	42	publicly	publicly	ADV
easat-9765	383	43	traded	trade	VERB
easat-9765	383	44	insurance	insurance	NOUN
easat-9765	383	45	businesses	business	NOUN
easat-9765	383	46	.	.	PUNCT
easat-9765	384	1	this	this	PRON
easat-9765	384	2	suggests	suggest	VERB
easat-9765	384	3	that	that	SCONJ
easat-9765	384	4	the	the	DET
easat-9765	384	5	relationship	relationship	NOUN
easat-9765	384	6	between	between	ADP
easat-9765	384	7	financial	financial	ADJ
easat-9765	384	8	risk	risk	NOUN
easat-9765	384	9	and	and	CCONJ
easat-9765	384	10	profitability	profitability	NOUN
easat-9765	384	11	is	be	AUX
easat-9765	384	12	not	not	PART
easat-9765	384	13	tempered	temper	VERB
easat-9765	384	14	by	by	ADP
easat-9765	384	15	the	the	DET
easat-9765	384	16	rmc	rmc	PROPN
easat-9765	384	17	.	.	PUNCT
easat-9765	385	1	table	table	NOUN
easat-9765	385	2	7	7	NUM
easat-9765	385	3	further	far	ADV
easat-9765	385	4	shows	show	VERB
easat-9765	385	5	that	that	SCONJ
easat-9765	385	6	rmcindex	rmcindex	NOUN
easat-9765	385	7	moderated	moderate	VERB
easat-9765	385	8	the	the	DET
easat-9765	385	9	relationship	relationship	NOUN
easat-9765	385	10	between	between	ADP
easat-9765	385	11	reinsurance	reinsurance	NOUN
easat-9765	385	12	,	,	PUNCT
easat-9765	385	13	solvency	solvency	NOUN
easat-9765	385	14	,	,	PUNCT
easat-9765	385	15	underwriting	underwriting	NOUN
easat-9765	385	16	risks	risk	NOUN
easat-9765	385	17	,	,	PUNCT
easat-9765	385	18	and	and	CCONJ
easat-9765	385	19	profitability	profitability	NOUN
easat-9765	385	20	for	for	ADP
easat-9765	385	21	listed	list	VERB
easat-9765	385	22	insurance	insurance	NOUN
easat-9765	385	23	companies	company	NOUN
easat-9765	385	24	in	in	ADP
easat-9765	385	25	nigeria	nigeria	PROPN
easat-9765	385	26	.	.	PUNCT
easat-9765	386	1	coefficient	coefficient	NOUN
easat-9765	386	2	values	value	NOUN
easat-9765	386	3	of	of	ADP
easat-9765	386	4	0.02	0.02	NUM
easat-9765	386	5	,	,	PUNCT
easat-9765	386	6	0.01	0.01	NUM
easat-9765	386	7	,	,	PUNCT
easat-9765	386	8	and	and	CCONJ
easat-9765	386	9	0.04	0.04	NUM
easat-9765	386	10	are	be	AUX
easat-9765	386	11	insignificant	insignificant	ADJ
easat-9765	386	12	at	at	ADP
easat-9765	386	13	16	16	NUM
easat-9765	386	14	%	%	NOUN
easat-9765	386	15	(	(	PUNCT
easat-9765	386	16	0.160	0.160	NUM
easat-9765	386	17	)	)	PUNCT
easat-9765	386	18	,	,	PUNCT
easat-9765	386	19	18	18	NUM
easat-9765	386	20	%	%	NOUN
easat-9765	386	21	(	(	PUNCT
easat-9765	386	22	0.183	0.183	NUM
easat-9765	386	23	)	)	PUNCT
easat-9765	386	24	,	,	PUNCT
easat-9765	386	25	and	and	CCONJ
easat-9765	386	26	7.3	7.3	NUM
easat-9765	386	27	%	%	NOUN
easat-9765	386	28	(	(	PUNCT
easat-9765	386	29	0.073	0.073	NUM
easat-9765	386	30	)	)	PUNCT
easat-9765	386	31	,	,	PUNCT
easat-9765	386	32	respectively	respectively	ADV
easat-9765	386	33	,	,	PUNCT
easat-9765	386	34	and	and	CCONJ
easat-9765	386	35	can	can	AUX
easat-9765	386	36	be	be	AUX
easat-9765	386	37	used	use	VERB
easat-9765	386	38	to	to	PART
easat-9765	386	39	correct	correct	VERB
easat-9765	386	40	this	this	DET
easat-9765	386	41	situation	situation	NOUN
easat-9765	386	42	.	.	PUNCT
easat-9765	387	1	since	since	SCONJ
easat-9765	387	2	the	the	DET
easat-9765	387	3	association	association	NOUN
easat-9765	387	4	between	between	ADP
easat-9765	387	5	credit	credit	NOUN
easat-9765	387	6	,	,	PUNCT
easat-9765	387	7	re	re	NOUN
easat-9765	387	8	-	-	NOUN
easat-9765	387	9	insurance	insurance	NOUN
easat-9765	387	10	,	,	PUNCT
easat-9765	387	11	solvency	solvency	NOUN
easat-9765	387	12	,	,	PUNCT
easat-9765	387	13	and	and	CCONJ
easat-9765	387	14	underwriting	underwriting	NOUN
easat-9765	387	15	risks	risk	NOUN
easat-9765	387	16	and	and	CCONJ
easat-9765	387	17	profitability	profitability	NOUN
easat-9765	387	18	does	do	AUX
easat-9765	387	19	not	not	PART
easat-9765	387	20	need	need	VERB
easat-9765	387	21	to	to	PART
easat-9765	387	22	be	be	AUX
easat-9765	387	23	filtered	filter	VERB
easat-9765	387	24	through	through	ADP
easat-9765	387	25	the	the	DET
easat-9765	387	26	rmc	rmc	PROPN
easat-9765	387	27	before	before	SCONJ
easat-9765	387	28	an	an	DET
easat-9765	387	29	effective	effective	ADJ
easat-9765	387	30	goal	goal	NOUN
easat-9765	387	31	of	of	ADP
easat-9765	387	32	minimizing	minimize	VERB
easat-9765	387	33	risk	risk	NOUN
easat-9765	387	34	can	can	AUX
easat-9765	387	35	be	be	AUX
easat-9765	387	36	achieved	achieve	VERB
easat-9765	387	37	,	,	PUNCT
easat-9765	387	38	this	this	DET
easat-9765	387	39	finding	finding	NOUN
easat-9765	387	40	has	have	VERB
easat-9765	387	41	important	important	ADJ
easat-9765	387	42	implications	implication	NOUN
easat-9765	387	43	for	for	ADP
easat-9765	387	44	the	the	DET
easat-9765	387	45	efficiency	efficiency	NOUN
easat-9765	387	46	of	of	ADP
easat-9765	387	47	rmc	rmc	PROPN
easat-9765	387	48	.	.	PUNCT
easat-9765	388	1	this	this	DET
easat-9765	388	2	result	result	NOUN
easat-9765	388	3	,	,	PUNCT
easat-9765	388	4	however	however	ADV
easat-9765	388	5	,	,	PUNCT
easat-9765	388	6	is	be	AUX
easat-9765	388	7	unexpected	unexpected	ADJ
easat-9765	388	8	because	because	SCONJ
easat-9765	388	9	it	it	PRON
easat-9765	388	10	runs	run	VERB
easat-9765	388	11	counter	counter	ADV
easat-9765	388	12	to	to	ADP
easat-9765	388	13	the	the	DET
easat-9765	388	14	a	a	DET
easat-9765	388	15	priori	priori	ADJ
easat-9765	388	16	expectations	expectation	NOUN
easat-9765	388	17	of	of	ADP
easat-9765	388	18	the	the	DET
easat-9765	388	19	research	research	NOUN
easat-9765	388	20	,	,	PUNCT
easat-9765	388	21	which	which	PRON
easat-9765	388	22	state	state	VERB
easat-9765	388	23	that	that	SCONJ
easat-9765	388	24	the	the	DET
easat-9765	388	25	presence	presence	NOUN
easat-9765	388	26	of	of	ADP
easat-9765	388	27	highly	highly	ADV
easat-9765	388	28	skilled	skilled	ADJ
easat-9765	388	29	,	,	PUNCT
easat-9765	388	30	experienced	experienced	ADJ
easat-9765	388	31	,	,	PUNCT
easat-9765	388	32	and	and	CCONJ
easat-9765	388	33	knowledgeable	knowledgeable	ADJ
easat-9765	388	34	board	board	NOUN
easat-9765	388	35	members	member	NOUN
easat-9765	388	36	,	,	PUNCT
easat-9765	388	37	with	with	ADP
easat-9765	388	38	the	the	DET
easat-9765	388	39	effect	effect	NOUN
easat-9765	388	40	of	of	ADP
easat-9765	388	41	their	their	PRON
easat-9765	388	42	monitoring	monitoring	NOUN
easat-9765	388	43	power	power	NOUN
easat-9765	388	44	channeled	channel	VERB
easat-9765	388	45	through	through	ADP
easat-9765	388	46	the	the	DET
easat-9765	388	47	rmc	rmc	NOUN
easat-9765	388	48	of	of	ADP
easat-9765	388	49	an	an	DET
easat-9765	388	50	organization	organization	NOUN
easat-9765	388	51	,	,	PUNCT
easat-9765	388	52	will	will	AUX
easat-9765	388	53	greatly	greatly	ADV
easat-9765	388	54	aid	aid	VERB
easat-9765	388	55	in	in	ADP
easat-9765	388	56	lowering	lower	VERB
easat-9765	388	57	the	the	DET
easat-9765	388	58	level	level	NOUN
easat-9765	388	59	of	of	ADP
easat-9765	388	60	financial	financial	ADJ
easat-9765	388	61	risk	risk	NOUN
easat-9765	388	62	,	,	PUNCT
easat-9765	388	63	particularly	particularly	ADV
easat-9765	388	64	in	in	ADP
easat-9765	388	65	insurance	insurance	NOUN
easat-9765	388	66	companies	company	NOUN
easat-9765	388	67	quoted	quote	VERB
easat-9765	388	68	in	in	ADP
easat-9765	388	69	nigeria	nigeria	PROPN
easat-9765	388	70	.	.	PUNCT
easat-9765	389	1	on	on	ADP
easat-9765	389	2	the	the	DET
easat-9765	389	3	other	other	ADJ
easat-9765	389	4	hand	hand	NOUN
easat-9765	389	5	,	,	PUNCT
easat-9765	389	6	rmcindex	rmcindex	PROPN
easat-9765	389	7	possessed	possess	VERB
easat-9765	389	8	a	a	DET
easat-9765	389	9	positive	positive	ADJ
easat-9765	389	10	and	and	CCONJ
easat-9765	389	11	significant	significant	ADJ
easat-9765	389	12	moderating	moderate	VERB
easat-9765	389	13	effect	effect	NOUN
easat-9765	389	14	on	on	ADP
easat-9765	389	15	the	the	DET
easat-9765	389	16	association	association	NOUN
easat-9765	389	17	between	between	ADP
easat-9765	389	18	liquidity	liquidity	NOUN
easat-9765	389	19	risk	risk	NOUN
easat-9765	389	20	and	and	CCONJ
easat-9765	389	21	profitability	profitability	NOUN
easat-9765	389	22	of	of	ADP
easat-9765	389	23	listed	list	VERB
easat-9765	389	24	insurance	insurance	NOUN
easat-9765	389	25	companies	company	NOUN
easat-9765	389	26	in	in	ADP
easat-9765	389	27	nigeria	nigeria	PROPN
easat-9765	389	28	with	with	ADP
easat-9765	389	29	a	a	DET
easat-9765	389	30	13	13	NUM
easat-9765	389	31	edelweiss	edelweiss	PROPN
easat-9765	389	32	applied	apply	VERB
easat-9765	389	33	science	science	NOUN
easat-9765	389	34	and	and	CCONJ
easat-9765	389	35	technology	technology	NOUN
easat-9765	389	36	issn	issn	PROPN
easat-9765	389	37	:	:	PUNCT
easat-9765	389	38	2576	2576	NUM
easat-9765	389	39	-	-	SYM
easat-9765	389	40	8484	8484	NUM
easat-9765	389	41	vol	vol	NOUN
easat-9765	389	42	.	.	PROPN
easat-9765	390	1	9	9	NUM
easat-9765	390	2	,	,	PUNCT
easat-9765	390	3	no	no	INTJ
easat-9765	390	4	.	.	NOUN
easat-9765	390	5	9	9	NUM
easat-9765	390	6	:	:	SYM
easat-9765	390	7	1	1	NUM
easat-9765	390	8	-	-	SYM
easat-9765	390	9	15	15	NUM
easat-9765	390	10	,	,	PUNCT
easat-9765	390	11	2025	2025	NUM
easat-9765	390	12	doi	doi	NOUN
easat-9765	390	13	:	:	PUNCT
easat-9765	390	14	10.55214/2576	10.55214/2576	NUM
easat-9765	390	15	-	-	PUNCT
easat-9765	390	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	390	17	©	©	PROPN
easat-9765	390	18	2025	2025	NUM
easat-9765	390	19	by	by	ADP
easat-9765	390	20	the	the	DET
easat-9765	390	21	authors	author	NOUN
easat-9765	390	22	;	;	PUNCT
easat-9765	390	23	licensee	licensee	PROPN
easat-9765	390	24	learning	learn	VERB
easat-9765	390	25	gate	gate	PROPN
easat-9765	390	26	coefficient	coefficient	NOUN
easat-9765	390	27	figure	figure	NOUN
easat-9765	390	28	of	of	ADP
easat-9765	390	29	0.01	0.01	NUM
easat-9765	390	30	and	and	CCONJ
easat-9765	390	31	pp	pp	ADJ
easat-9765	390	32	-	-	PUNCT
easat-9765	390	33	value	value	NOUN
easat-9765	390	34	of	of	ADP
easat-9765	390	35	0.019	0.019	NUM
easat-9765	390	36	significant	significant	ADJ
easat-9765	390	37	at	at	ADP
easat-9765	390	38	a	a	DET
easat-9765	390	39	5	5	NUM
easat-9765	390	40	%	%	NOUN
easat-9765	390	41	level	level	NOUN
easat-9765	390	42	.	.	PUNCT
easat-9765	391	1	this	this	PRON
easat-9765	391	2	implies	imply	VERB
easat-9765	391	3	that	that	SCONJ
easat-9765	391	4	rmc	rmc	PROPN
easat-9765	391	5	moderates	moderate	NOUN
easat-9765	391	6	positively	positively	ADV
easat-9765	391	7	the	the	DET
easat-9765	391	8	connection	connection	NOUN
easat-9765	391	9	between	between	ADP
easat-9765	391	10	liquidity	liquidity	NOUN
easat-9765	391	11	risk	risk	NOUN
easat-9765	391	12	and	and	CCONJ
easat-9765	391	13	profitability	profitability	NOUN
easat-9765	391	14	of	of	ADP
easat-9765	391	15	listed	list	VERB
easat-9765	391	16	insurance	insurance	NOUN
easat-9765	391	17	companies	company	NOUN
easat-9765	391	18	in	in	ADP
easat-9765	391	19	nigeria	nigeria	PROPN
easat-9765	391	20	.	.	PUNCT
easat-9765	392	1	increasing	increase	VERB
easat-9765	392	2	the	the	DET
easat-9765	392	3	rmc	rmc	NOUN
easat-9765	392	4	by	by	ADP
easat-9765	392	5	one	one	NUM
easat-9765	392	6	(	(	PUNCT
easat-9765	392	7	1	1	NUM
easat-9765	392	8	)	)	PUNCT
easat-9765	392	9	will	will	AUX
easat-9765	392	10	lead	lead	VERB
easat-9765	392	11	to	to	ADP
easat-9765	392	12	the	the	DET
easat-9765	392	13	improvement	improvement	NOUN
easat-9765	392	14	of	of	ADP
easat-9765	392	15	the	the	DET
easat-9765	392	16	liquidity	liquidity	NOUN
easat-9765	392	17	risk	risk	NOUN
easat-9765	392	18	and	and	CCONJ
easat-9765	392	19	profitability	profitability	NOUN
easat-9765	392	20	of	of	ADP
easat-9765	392	21	listed	list	VERB
easat-9765	392	22	insurance	insurance	NOUN
easat-9765	392	23	companies	company	NOUN
easat-9765	392	24	in	in	ADP
easat-9765	392	25	nigeria	nigeria	PROPN
easat-9765	392	26	by	by	ADP
easat-9765	392	27	1	1	NUM
easat-9765	392	28	%	%	NOUN
easat-9765	392	29	.	.	PUNCT
easat-9765	393	1	in	in	ADP
easat-9765	393	2	addition	addition	NOUN
easat-9765	393	3	,	,	PUNCT
easat-9765	393	4	rmcindex	rmcindex	PROPN
easat-9765	393	5	possessed	possess	VERB
easat-9765	393	6	a	a	DET
easat-9765	393	7	negative	negative	ADJ
easat-9765	393	8	and	and	CCONJ
easat-9765	393	9	significant	significant	ADJ
easat-9765	393	10	moderating	moderate	VERB
easat-9765	393	11	effect	effect	NOUN
easat-9765	393	12	on	on	ADP
easat-9765	393	13	the	the	DET
easat-9765	393	14	association	association	NOUN
easat-9765	393	15	between	between	ADP
easat-9765	393	16	technical	technical	ADJ
easat-9765	393	17	provision	provision	NOUN
easat-9765	393	18	risk	risk	NOUN
easat-9765	393	19	and	and	CCONJ
easat-9765	393	20	profitability	profitability	NOUN
easat-9765	393	21	of	of	ADP
easat-9765	393	22	listed	list	VERB
easat-9765	393	23	insurance	insurance	NOUN
easat-9765	393	24	companies	company	NOUN
easat-9765	393	25	in	in	ADP
easat-9765	393	26	nigeria	nigeria	PROPN
easat-9765	393	27	with	with	ADP
easat-9765	393	28	a	a	DET
easat-9765	393	29	coefficient	coefficient	ADJ
easat-9765	393	30	figure	figure	NOUN
easat-9765	393	31	of	of	ADP
easat-9765	393	32	-0.07	-0.07	NUM
easat-9765	393	33	and	and	CCONJ
easat-9765	393	34	pp	pp	ADJ
easat-9765	393	35	-	-	PUNCT
easat-9765	393	36	value	value	NOUN
easat-9765	393	37	of	of	ADP
easat-9765	393	38	0.043	0.043	NUM
easat-9765	393	39	significant	significant	ADJ
easat-9765	393	40	at	at	ADP
easat-9765	393	41	5	5	NUM
easat-9765	393	42	%	%	NOUN
easat-9765	393	43	level	level	NOUN
easat-9765	393	44	.	.	PUNCT
easat-9765	394	1	this	this	PRON
easat-9765	394	2	implies	imply	VERB
easat-9765	394	3	that	that	SCONJ
easat-9765	394	4	rmc	rmc	PROPN
easat-9765	394	5	moderates	moderate	VERB
easat-9765	394	6	the	the	DET
easat-9765	394	7	connection	connection	NOUN
easat-9765	394	8	between	between	ADP
easat-9765	394	9	technical	technical	ADJ
easat-9765	394	10	provision	provision	NOUN
easat-9765	394	11	risk	risk	NOUN
easat-9765	394	12	and	and	CCONJ
easat-9765	394	13	the	the	DET
easat-9765	394	14	profitability	profitability	NOUN
easat-9765	394	15	of	of	ADP
easat-9765	394	16	listed	list	VERB
easat-9765	394	17	insurance	insurance	NOUN
easat-9765	394	18	companies	company	NOUN
easat-9765	394	19	in	in	ADP
easat-9765	394	20	nigeria	nigeria	PROPN
easat-9765	394	21	.	.	PUNCT
easat-9765	395	1	increasing	increase	VERB
easat-9765	395	2	the	the	DET
easat-9765	395	3	rmc	rmc	NOUN
easat-9765	395	4	by	by	ADP
easat-9765	395	5	one	one	NUM
easat-9765	395	6	(	(	PUNCT
easat-9765	395	7	1	1	NUM
easat-9765	395	8	)	)	PUNCT
easat-9765	395	9	will	will	AUX
easat-9765	395	10	lead	lead	VERB
easat-9765	395	11	to	to	ADP
easat-9765	395	12	a	a	DET
easat-9765	395	13	reduction	reduction	NOUN
easat-9765	395	14	in	in	ADP
easat-9765	395	15	the	the	DET
easat-9765	395	16	liquidity	liquidity	NOUN
easat-9765	395	17	risk	risk	NOUN
easat-9765	395	18	and	and	CCONJ
easat-9765	395	19	profitability	profitability	NOUN
easat-9765	395	20	of	of	ADP
easat-9765	395	21	listed	list	VERB
easat-9765	395	22	insurance	insurance	NOUN
easat-9765	395	23	companies	company	NOUN
easat-9765	395	24	in	in	ADP
easat-9765	395	25	nigeria	nigeria	PROPN
easat-9765	395	26	by	by	ADP
easat-9765	395	27	7	7	NUM
easat-9765	395	28	%	%	NOUN
easat-9765	395	29	(	(	PUNCT
easat-9765	395	30	-0.07	-0.07	NUM
easat-9765	395	31	)	)	PUNCT
easat-9765	395	32	.	.	PUNCT
easat-9765	396	1	6	6	X
easat-9765	396	2	.	.	X
easat-9765	396	3	conclusion	conclusion	NOUN
easat-9765	396	4	and	and	CCONJ
easat-9765	396	5	recommendations	recommendation	NOUN
easat-9765	396	6	this	this	DET
easat-9765	396	7	study	study	NOUN
easat-9765	396	8	examines	examine	VERB
easat-9765	396	9	the	the	DET
easat-9765	396	10	moderating	moderate	VERB
easat-9765	396	11	effect	effect	NOUN
easat-9765	396	12	of	of	ADP
easat-9765	396	13	the	the	DET
easat-9765	396	14	risk	risk	NOUN
easat-9765	396	15	management	management	NOUN
easat-9765	396	16	committee	committee	NOUN
easat-9765	396	17	on	on	ADP
easat-9765	396	18	the	the	DET
easat-9765	396	19	relationship	relationship	NOUN
easat-9765	396	20	between	between	ADP
easat-9765	396	21	financial	financial	ADJ
easat-9765	396	22	risk	risk	NOUN
easat-9765	396	23	and	and	CCONJ
easat-9765	396	24	profitability	profitability	NOUN
easat-9765	396	25	of	of	ADP
easat-9765	396	26	listed	list	VERB
easat-9765	396	27	insurance	insurance	NOUN
easat-9765	396	28	companies	company	NOUN
easat-9765	396	29	in	in	ADP
easat-9765	396	30	nigeria	nigeria	PROPN
easat-9765	396	31	for	for	ADP
easat-9765	396	32	the	the	DET
easat-9765	396	33	period	period	NOUN
easat-9765	396	34	2012	2012	NUM
easat-9765	396	35	–	–	PUNCT
easat-9765	396	36	2021	2021	NUM
easat-9765	396	37	.	.	PUNCT
easat-9765	397	1	the	the	DET
easat-9765	397	2	results	result	NOUN
easat-9765	397	3	from	from	ADP
easat-9765	397	4	the	the	DET
easat-9765	397	5	model	model	NOUN
easat-9765	397	6	reveal	reveal	VERB
easat-9765	397	7	that	that	SCONJ
easat-9765	397	8	financial	financial	ADJ
easat-9765	397	9	risk	risk	NOUN
easat-9765	397	10	has	have	VERB
easat-9765	397	11	a	a	DET
easat-9765	397	12	negative	negative	ADJ
easat-9765	397	13	and	and	CCONJ
easat-9765	397	14	significant	significant	ADJ
easat-9765	397	15	effect	effect	NOUN
easat-9765	397	16	on	on	ADP
easat-9765	397	17	the	the	DET
easat-9765	397	18	profitability	profitability	NOUN
easat-9765	397	19	of	of	ADP
easat-9765	397	20	listed	list	VERB
easat-9765	397	21	insurance	insurance	NOUN
easat-9765	397	22	companies	company	NOUN
easat-9765	397	23	in	in	ADP
easat-9765	397	24	nigeria	nigeria	PROPN
easat-9765	397	25	.	.	PUNCT
easat-9765	398	1	also	also	ADV
easat-9765	398	2	,	,	PUNCT
easat-9765	398	3	rmc	rmc	PROPN
easat-9765	398	4	enhances	enhance	VERB
easat-9765	398	5	the	the	DET
easat-9765	398	6	relationship	relationship	NOUN
easat-9765	398	7	between	between	ADP
easat-9765	398	8	liquidity	liquidity	NOUN
easat-9765	398	9	risk	risk	NOUN
easat-9765	398	10	and	and	CCONJ
easat-9765	398	11	profitability	profitability	NOUN
easat-9765	398	12	.	.	PUNCT
easat-9765	399	1	furthermore	furthermore	ADV
easat-9765	399	2	,	,	PUNCT
easat-9765	399	3	the	the	DET
easat-9765	399	4	rmc	rmc	PROPN
easat-9765	399	5	moderated	moderate	VERB
easat-9765	399	6	the	the	DET
easat-9765	399	7	association	association	NOUN
easat-9765	399	8	between	between	ADP
easat-9765	399	9	technical	technical	ADJ
easat-9765	399	10	provision	provision	NOUN
easat-9765	399	11	risk	risk	NOUN
easat-9765	399	12	and	and	CCONJ
easat-9765	399	13	profitability	profitability	NOUN
easat-9765	399	14	.	.	PUNCT
easat-9765	400	1	the	the	DET
easat-9765	400	2	study	study	NOUN
easat-9765	400	3	recommends	recommend	VERB
easat-9765	400	4	that	that	SCONJ
easat-9765	400	5	insurance	insurance	NOUN
easat-9765	400	6	providers	provider	NOUN
easat-9765	400	7	in	in	ADP
easat-9765	400	8	nigeria	nigeria	PROPN
easat-9765	400	9	should	should	AUX
easat-9765	400	10	firmup	firmup	VERB
easat-9765	400	11	control	control	NOUN
easat-9765	400	12	over	over	ADP
easat-9765	400	13	financial	financial	ADJ
easat-9765	400	14	risks	risk	NOUN
easat-9765	400	15	to	to	PART
easat-9765	400	16	mitigate	mitigate	VERB
easat-9765	400	17	the	the	DET
easat-9765	400	18	negative	negative	ADJ
easat-9765	400	19	effect	effect	NOUN
easat-9765	400	20	on	on	ADP
easat-9765	400	21	profitability	profitability	NOUN
easat-9765	400	22	and	and	CCONJ
easat-9765	400	23	ensure	ensure	VERB
easat-9765	400	24	members	member	NOUN
easat-9765	400	25	of	of	ADP
easat-9765	400	26	the	the	DET
easat-9765	400	27	board	board	NOUN
easat-9765	400	28	of	of	ADP
easat-9765	400	29	director	director	NOUN
easat-9765	400	30	appointed	appoint	VERB
easat-9765	400	31	into	into	ADP
easat-9765	400	32	the	the	DET
easat-9765	400	33	rmc	rmc	PROPN
easat-9765	400	34	have	have	VERB
easat-9765	400	35	the	the	DET
easat-9765	400	36	requisite	requisite	ADJ
easat-9765	400	37	competence	competence	NOUN
easat-9765	400	38	and	and	CCONJ
easat-9765	400	39	experience	experience	NOUN
easat-9765	400	40	in	in	ADP
easat-9765	400	41	insurance	insurance	NOUN
easat-9765	400	42	risk	risk	NOUN
easat-9765	400	43	management	management	NOUN
easat-9765	400	44	.	.	PUNCT
easat-9765	401	1	6.1	6.1	NUM
easat-9765	401	2	.	.	PUNCT
easat-9765	402	1	policy	policy	NOUN
easat-9765	402	2	implications	implication	NOUN
easat-9765	402	3	the	the	DET
easat-9765	402	4	findings	finding	NOUN
easat-9765	402	5	of	of	ADP
easat-9765	402	6	the	the	DET
easat-9765	402	7	current	current	ADJ
easat-9765	402	8	study	study	NOUN
easat-9765	402	9	have	have	VERB
easat-9765	402	10	some	some	DET
easat-9765	402	11	distinctive	distinctive	ADJ
easat-9765	402	12	practical	practical	ADJ
easat-9765	402	13	implications	implication	NOUN
easat-9765	402	14	for	for	ADP
easat-9765	402	15	management	management	NOUN
easat-9765	402	16	and	and	CCONJ
easat-9765	402	17	the	the	DET
easat-9765	402	18	regulatory	regulatory	ADJ
easat-9765	402	19	body	body	NOUN
easat-9765	402	20	(	(	PUNCT
easat-9765	402	21	the	the	DET
easat-9765	402	22	national	national	PROPN
easat-9765	402	23	insurance	insurance	PROPN
easat-9765	402	24	commission	commission	PROPN
easat-9765	402	25	(	(	PUNCT
easat-9765	402	26	naicom	naicom	PROPN
easat-9765	402	27	)	)	PUNCT
easat-9765	402	28	.	.	PUNCT
easat-9765	403	1	the	the	DET
easat-9765	403	2	study	study	NOUN
easat-9765	403	3	has	have	AUX
easat-9765	403	4	established	establish	VERB
easat-9765	403	5	that	that	SCONJ
easat-9765	403	6	financial	financial	ADJ
easat-9765	403	7	risk	risk	NOUN
easat-9765	403	8	hurts	hurt	VERB
easat-9765	403	9	the	the	DET
easat-9765	403	10	profitability	profitability	NOUN
easat-9765	403	11	of	of	ADP
easat-9765	403	12	nigerian	nigerian	ADJ
easat-9765	403	13	insurance	insurance	NOUN
easat-9765	403	14	companies	company	NOUN
easat-9765	403	15	.	.	PUNCT
easat-9765	404	1	also	also	ADV
easat-9765	404	2	,	,	PUNCT
easat-9765	404	3	the	the	DET
easat-9765	404	4	study	study	NOUN
easat-9765	404	5	discovered	discover	VERB
easat-9765	404	6	that	that	SCONJ
easat-9765	404	7	rmcs	rmcs	NOUN
easat-9765	404	8	moderate	moderate	VERB
easat-9765	404	9	the	the	DET
easat-9765	404	10	association	association	NOUN
easat-9765	404	11	between	between	ADP
easat-9765	404	12	liquidity	liquidity	NOUN
easat-9765	404	13	risk	risk	NOUN
easat-9765	404	14	and	and	CCONJ
easat-9765	404	15	a	a	DET
easat-9765	404	16	company	company	NOUN
easat-9765	404	17	's	's	PART
easat-9765	404	18	profitability	profitability	NOUN
easat-9765	404	19	.	.	PUNCT
easat-9765	405	1	the	the	DET
easat-9765	405	2	implication	implication	NOUN
easat-9765	405	3	of	of	ADP
easat-9765	405	4	this	this	PRON
easat-9765	405	5	is	be	AUX
easat-9765	405	6	that	that	SCONJ
easat-9765	405	7	the	the	DET
easat-9765	405	8	firm	firm	NOUN
easat-9765	405	9	’s	’s	PART
easat-9765	405	10	profit	profit	NOUN
easat-9765	405	11	will	will	AUX
easat-9765	405	12	increase	increase	VERB
easat-9765	405	13	with	with	ADP
easat-9765	405	14	the	the	DET
easat-9765	405	15	effectiveness	effectiveness	NOUN
easat-9765	405	16	of	of	ADP
easat-9765	405	17	the	the	DET
easat-9765	405	18	rmc	rmc	NOUN
easat-9765	405	19	.	.	PUNCT
easat-9765	406	1	furthermore	furthermore	ADV
easat-9765	406	2	,	,	PUNCT
easat-9765	406	3	this	this	DET
easat-9765	406	4	finding	finding	NOUN
easat-9765	406	5	implies	imply	VERB
easat-9765	406	6	that	that	SCONJ
easat-9765	406	7	the	the	DET
easat-9765	406	8	management	management	NOUN
easat-9765	406	9	needs	need	VERB
easat-9765	406	10	to	to	PART
easat-9765	406	11	support	support	VERB
easat-9765	406	12	and	and	CCONJ
easat-9765	406	13	strengthen	strengthen	VERB
easat-9765	406	14	the	the	DET
easat-9765	406	15	rmc	rmc	NOUN
easat-9765	406	16	to	to	PART
easat-9765	406	17	improve	improve	VERB
easat-9765	406	18	risk	risk	NOUN
easat-9765	406	19	management	management	NOUN
easat-9765	406	20	.	.	PUNCT
easat-9765	407	1	the	the	DET
easat-9765	407	2	results	result	NOUN
easat-9765	407	3	of	of	ADP
easat-9765	407	4	this	this	DET
easat-9765	407	5	study	study	NOUN
easat-9765	407	6	important	important	ADJ
easat-9765	407	7	for	for	ADP
easat-9765	407	8	theory	theory	NOUN
easat-9765	407	9	building	building	NOUN
easat-9765	407	10	.	.	PUNCT
easat-9765	408	1	the	the	DET
easat-9765	408	2	interaction	interaction	NOUN
easat-9765	408	3	of	of	ADP
easat-9765	408	4	rmc	rmc	PROPN
easat-9765	408	5	and	and	CCONJ
easat-9765	408	6	fr	fr	ADJ
easat-9765	408	7	proxies	proxy	NOUN
easat-9765	408	8	support	support	VERB
easat-9765	408	9	the	the	DET
easat-9765	408	10	erm	erm	PROPN
easat-9765	408	11	theory	theory	NOUN
easat-9765	408	12	which	which	PRON
easat-9765	408	13	provides	provide	VERB
easat-9765	408	14	a	a	DET
easat-9765	408	15	comprehensive	comprehensive	ADJ
easat-9765	408	16	framework	framework	NOUN
easat-9765	408	17	for	for	ADP
easat-9765	408	18	the	the	DET
easat-9765	408	19	creation	creation	NOUN
easat-9765	408	20	and	and	CCONJ
easat-9765	408	21	measurement	measurement	NOUN
easat-9765	408	22	of	of	ADP
easat-9765	408	23	investment	investment	NOUN
easat-9765	408	24	risk	risk	NOUN
easat-9765	408	25	.	.	PUNCT
easat-9765	409	1	the	the	DET
easat-9765	409	2	a	a	DET
easat-9765	409	3	priori	priori	ADJ
easat-9765	409	4	expectation	expectation	NOUN
easat-9765	409	5	of	of	ADP
easat-9765	409	6	the	the	DET
easat-9765	409	7	study	study	NOUN
easat-9765	409	8	was	be	AUX
easat-9765	409	9	that	that	SCONJ
easat-9765	409	10	the	the	DET
easat-9765	409	11	moderation	moderation	NOUN
easat-9765	409	12	effect	effect	NOUN
easat-9765	409	13	of	of	ADP
easat-9765	409	14	the	the	DET
easat-9765	409	15	rmc	rmc	PROPN
easat-9765	409	16	on	on	ADP
easat-9765	409	17	fr	fr	PROPN
easat-9765	409	18	of	of	ADP
easat-9765	409	19	the	the	DET
easat-9765	409	20	insurance	insurance	NOUN
easat-9765	409	21	sectors	sector	NOUN
easat-9765	409	22	should	should	AUX
easat-9765	409	23	improve	improve	VERB
easat-9765	409	24	profitability	profitability	NOUN
easat-9765	409	25	and	and	CCONJ
easat-9765	409	26	enhance	enhance	NOUN
easat-9765	409	27	value	value	NOUN
easat-9765	409	28	.	.	PUNCT
easat-9765	410	1	however	however	ADV
easat-9765	410	2	,	,	PUNCT
easat-9765	410	3	the	the	DET
easat-9765	410	4	findings	finding	NOUN
easat-9765	410	5	on	on	ADP
easat-9765	410	6	the	the	DET
easat-9765	410	7	moderating	moderate	VERB
easat-9765	410	8	effect	effect	NOUN
easat-9765	410	9	of	of	ADP
easat-9765	410	10	technical	technical	ADJ
easat-9765	410	11	provision	provision	NOUN
easat-9765	410	12	risk	risk	NOUN
easat-9765	410	13	and	and	CCONJ
easat-9765	410	14	profitability	profitability	NOUN
easat-9765	410	15	did	do	AUX
easat-9765	410	16	not	not	PART
easat-9765	410	17	support	support	VERB
easat-9765	410	18	the	the	DET
easat-9765	410	19	theoretical	theoretical	ADJ
easat-9765	410	20	expectation	expectation	NOUN
easat-9765	410	21	,	,	PUNCT
easat-9765	410	22	as	as	SCONJ
easat-9765	410	23	they	they	PRON
easat-9765	410	24	provided	provide	VERB
easat-9765	410	25	evidence	evidence	NOUN
easat-9765	410	26	that	that	SCONJ
easat-9765	410	27	the	the	DET
easat-9765	410	28	rmc	rmc	PROPN
easat-9765	410	29	negatively	negatively	ADV
easat-9765	410	30	moderated	moderate	VERB
easat-9765	410	31	the	the	DET
easat-9765	410	32	relationship	relationship	NOUN
easat-9765	410	33	.	.	PUNCT
easat-9765	411	1	transparency	transparency	NOUN
easat-9765	411	2	:	:	PUNCT
easat-9765	411	3	the	the	DET
easat-9765	411	4	authors	author	NOUN
easat-9765	411	5	confirm	confirm	VERB
easat-9765	411	6	that	that	SCONJ
easat-9765	411	7	the	the	DET
easat-9765	411	8	manuscript	manuscript	NOUN
easat-9765	411	9	is	be	AUX
easat-9765	411	10	an	an	DET
easat-9765	411	11	honest	honest	ADJ
easat-9765	411	12	,	,	PUNCT
easat-9765	411	13	accurate	accurate	ADJ
easat-9765	411	14	,	,	PUNCT
easat-9765	411	15	and	and	CCONJ
easat-9765	411	16	transparent	transparent	ADJ
easat-9765	411	17	account	account	NOUN
easat-9765	411	18	of	of	ADP
easat-9765	411	19	the	the	DET
easat-9765	411	20	study	study	NOUN
easat-9765	411	21	;	;	PUNCT
easat-9765	411	22	that	that	SCONJ
easat-9765	411	23	no	no	DET
easat-9765	411	24	vital	vital	ADJ
easat-9765	411	25	features	feature	NOUN
easat-9765	411	26	of	of	ADP
easat-9765	411	27	the	the	DET
easat-9765	411	28	study	study	NOUN
easat-9765	411	29	have	have	AUX
easat-9765	411	30	been	be	AUX
easat-9765	411	31	omitted	omit	VERB
easat-9765	411	32	;	;	PUNCT
easat-9765	411	33	and	and	CCONJ
easat-9765	411	34	that	that	SCONJ
easat-9765	411	35	any	any	DET
easat-9765	411	36	discrepancies	discrepancy	NOUN
easat-9765	411	37	from	from	ADP
easat-9765	411	38	the	the	DET
easat-9765	411	39	study	study	NOUN
easat-9765	411	40	as	as	SCONJ
easat-9765	411	41	planned	plan	VERB
easat-9765	411	42	have	have	AUX
easat-9765	411	43	been	be	AUX
easat-9765	411	44	explained	explain	VERB
easat-9765	411	45	.	.	PUNCT
easat-9765	412	1	this	this	DET
easat-9765	412	2	study	study	NOUN
easat-9765	412	3	followed	follow	VERB
easat-9765	412	4	all	all	DET
easat-9765	412	5	ethical	ethical	ADJ
easat-9765	412	6	practices	practice	NOUN
easat-9765	412	7	during	during	ADP
easat-9765	412	8	writing	writing	NOUN
easat-9765	412	9	.	.	PUNCT
easat-9765	413	1	copyright	copyright	NOUN
easat-9765	413	2	:	:	PUNCT
easat-9765	413	3	©	©	PROPN
easat-9765	413	4	2025	2025	NUM
easat-9765	413	5	by	by	ADP
easat-9765	413	6	the	the	DET
easat-9765	413	7	authors	author	NOUN
easat-9765	413	8	.	.	PUNCT
easat-9765	414	1	this	this	DET
easat-9765	414	2	open	open	ADJ
easat-9765	414	3	-	-	PUNCT
easat-9765	414	4	access	access	NOUN
easat-9765	414	5	article	article	NOUN
easat-9765	414	6	is	be	AUX
easat-9765	414	7	distributed	distribute	VERB
easat-9765	414	8	under	under	ADP
easat-9765	414	9	the	the	DET
easat-9765	414	10	terms	term	NOUN
easat-9765	414	11	and	and	CCONJ
easat-9765	414	12	conditions	condition	NOUN
easat-9765	414	13	of	of	ADP
easat-9765	414	14	the	the	DET
easat-9765	414	15	creative	creative	ADJ
easat-9765	414	16	commons	common	NOUN
easat-9765	414	17	attribution	attribution	NOUN
easat-9765	414	18	(	(	PUNCT
easat-9765	414	19	cc	cc	NOUN
easat-9765	414	20	by	by	ADP
easat-9765	414	21	)	)	PUNCT
easat-9765	414	22	license	license	NOUN
easat-9765	414	23	(	(	PUNCT
easat-9765	414	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9765	414	25	)	)	PUNCT
easat-9765	414	26	.	.	PUNCT
easat-9765	415	1	references	reference	NOUN
easat-9765	415	2	[	[	X
easat-9765	415	3	1	1	NUM
easat-9765	415	4	]	]	PUNCT
easat-9765	415	5	a.	a.	NOUN
easat-9765	415	6	nishanthini	nishanthini	PROPN
easat-9765	415	7	and	and	CCONJ
easat-9765	415	8	b.	b.	PROPN
easat-9765	415	9	nimalathasan	nimalathasan	PROPN
easat-9765	415	10	,	,	PUNCT
easat-9765	415	11	"	"	PUNCT
easat-9765	415	12	determinants	determinant	NOUN
easat-9765	415	13	of	of	ADP
easat-9765	415	14	profitability	profitability	NOUN
easat-9765	415	15	:	:	PUNCT
easat-9765	415	16	a	a	DET
easat-9765	415	17	case	case	NOUN
easat-9765	415	18	study	study	NOUN
easat-9765	415	19	of	of	ADP
easat-9765	415	20	listed	list	VERB
easat-9765	415	21	manufacturing	manufacturing	NOUN
easat-9765	415	22	companies	company	NOUN
easat-9765	415	23	in	in	ADP
easat-9765	415	24	sri	sri	PROPN
easat-9765	415	25	lanka	lanka	PROPN
easat-9765	415	26	,	,	PUNCT
easat-9765	415	27	"	"	PUNCT
easat-9765	415	28	journal	journal	NOUN
easat-9765	415	29	of	of	ADP
easat-9765	415	30	management	management	NOUN
easat-9765	415	31	,	,	PUNCT
easat-9765	415	32	vol	vol	NOUN
easat-9765	415	33	.	.	PROPN
easat-9765	415	34	8	8	NUM
easat-9765	415	35	,	,	PUNCT
easat-9765	415	36	no	no	INTJ
easat-9765	415	37	.	.	NOUN
easat-9765	415	38	1	1	NUM
easat-9765	415	39	,	,	PUNCT
easat-9765	415	40	pp	pp	ADJ
easat-9765	415	41	.	.	PUNCT
easat-9765	416	1	42–50	42–50	NUM
easat-9765	416	2	,	,	PUNCT
easat-9765	416	3	2013	2013	NUM
easat-9765	416	4	.	.	PUNCT
easat-9765	417	1	https://doi.org/10.4038/jm.v8i1.7556	https://doi.org/10.4038/jm.v8i1.7556	PROPN
easat-9765	418	1	[	[	X
easat-9765	418	2	2	2	NUM
easat-9765	418	3	]	]	PUNCT
easat-9765	418	4	a.	a.	PROPN
easat-9765	418	5	b.	b.	PROPN
easat-9765	418	6	agboola	agboola	PROPN
easat-9765	418	7	and	and	CCONJ
easat-9765	418	8	m.	m.	PROPN
easat-9765	418	9	a.	a.	PROPN
easat-9765	418	10	obalola	obalola	PROPN
easat-9765	418	11	,	,	PUNCT
easat-9765	418	12	"	"	PUNCT
easat-9765	418	13	financial	financial	ADJ
easat-9765	418	14	risks	risk	NOUN
easat-9765	418	15	and	and	CCONJ
easat-9765	418	16	financial	financial	ADJ
easat-9765	418	17	performance	performance	NOUN
easat-9765	418	18	of	of	ADP
easat-9765	418	19	insurance	insurance	NOUN
easat-9765	418	20	companies	company	NOUN
easat-9765	418	21	in	in	ADP
easat-9765	418	22	nigeria	nigeria	PROPN
easat-9765	418	23	,	,	PUNCT
easat-9765	418	24	"	"	PUNCT
easat-9765	418	25	lagos	lagos	NOUN
easat-9765	418	26	journal	journal	NOUN
easat-9765	418	27	of	of	ADP
easat-9765	418	28	banking	banking	NOUN
easat-9765	418	29	,	,	PUNCT
easat-9765	418	30	finance	finance	NOUN
easat-9765	418	31	and	and	CCONJ
easat-9765	418	32	economic	economic	ADJ
easat-9765	418	33	issues	issue	NOUN
easat-9765	418	34	,	,	PUNCT
easat-9765	418	35	vol	vol	NOUN
easat-9765	418	36	.	.	PROPN
easat-9765	418	37	5	5	NUM
easat-9765	418	38	,	,	PUNCT
easat-9765	418	39	no	no	INTJ
easat-9765	418	40	.	.	NOUN
easat-9765	418	41	1	1	NUM
easat-9765	418	42	,	,	PUNCT
easat-9765	418	43	pp	pp	ADJ
easat-9765	418	44	.	.	PUNCT
easat-9765	419	1	58	58	NUM
easat-9765	419	2	-	-	SYM
easat-9765	419	3	66	66	NUM
easat-9765	419	4	,	,	PUNCT
easat-9765	419	5	2024	2024	NUM
easat-9765	419	6	.	.	PUNCT
easat-9765	420	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-9765	420	2	https://doi.org/10.4038/jm.v8i1.7556	https://doi.org/10.4038/jm.v8i1.7556	PROPN
easat-9765	420	3	14	14	NUM
easat-9765	420	4	edelweiss	edelweiss	PROPN
easat-9765	420	5	applied	apply	VERB
easat-9765	420	6	science	science	NOUN
easat-9765	420	7	and	and	CCONJ
easat-9765	420	8	technology	technology	NOUN
easat-9765	420	9	issn	issn	PROPN
easat-9765	420	10	:	:	PUNCT
easat-9765	420	11	2576	2576	NUM
easat-9765	420	12	-	-	SYM
easat-9765	420	13	8484	8484	NUM
easat-9765	420	14	vol	vol	NOUN
easat-9765	420	15	.	.	PROPN
easat-9765	421	1	9	9	NUM
easat-9765	421	2	,	,	PUNCT
easat-9765	421	3	no	no	INTJ
easat-9765	421	4	.	.	NOUN
easat-9765	421	5	9	9	NUM
easat-9765	421	6	:	:	SYM
easat-9765	421	7	1	1	NUM
easat-9765	421	8	-	-	SYM
easat-9765	421	9	15	15	NUM
easat-9765	421	10	,	,	PUNCT
easat-9765	421	11	2025	2025	NUM
easat-9765	421	12	doi	doi	NOUN
easat-9765	421	13	:	:	PUNCT
easat-9765	421	14	10.55214/2576	10.55214/2576	NUM
easat-9765	421	15	-	-	PUNCT
easat-9765	421	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	421	17	©	©	PROPN
easat-9765	421	18	2025	2025	NUM
easat-9765	421	19	by	by	ADP
easat-9765	421	20	the	the	DET
easat-9765	421	21	authors	author	NOUN
easat-9765	421	22	;	;	PUNCT
easat-9765	421	23	licensee	licensee	PROPN
easat-9765	421	24	learning	learning	NOUN
easat-9765	421	25	gate	gate	NOUN
easat-9765	422	1	[	[	X
easat-9765	422	2	3	3	NUM
easat-9765	422	3	]	]	X
easat-9765	422	4	b.	b.	PROPN
easat-9765	422	5	menna	menna	PROPN
easat-9765	422	6	,	,	PUNCT
easat-9765	422	7	"	"	PUNCT
easat-9765	422	8	the	the	DET
easat-9765	422	9	effect	effect	NOUN
easat-9765	422	10	of	of	ADP
easat-9765	422	11	financial	financial	ADJ
easat-9765	422	12	risk	risk	NOUN
easat-9765	422	13	on	on	ADP
easat-9765	422	14	performance	performance	NOUN
easat-9765	422	15	of	of	ADP
easat-9765	422	16	private	private	ADJ
easat-9765	422	17	insurance	insurance	NOUN
easat-9765	422	18	companies	company	NOUN
easat-9765	422	19	in	in	ADP
easat-9765	422	20	ethiopia	ethiopia	PROPN
easat-9765	422	21	,	,	PUNCT
easat-9765	422	22	"	"	PUNCT
easat-9765	422	23	doctoral	doctoral	ADJ
easat-9765	422	24	dissertation	dissertation	NOUN
easat-9765	422	25	,	,	PUNCT
easat-9765	422	26	master	master	NOUN
easat-9765	422	27	’s	’s	PART
easat-9765	422	28	thesis	thesis	NOUN
easat-9765	422	29	,	,	PUNCT
easat-9765	422	30	addis	addis	PROPN
easat-9765	422	31	ababa	ababa	PROPN
easat-9765	422	32	university	university	PROPN
easat-9765	422	33	,	,	PUNCT
easat-9765	422	34	ethiopia	ethiopia	PROPN
easat-9765	422	35	,	,	PUNCT
easat-9765	422	36	2020	2020	NUM
easat-9765	422	37	.	.	PUNCT
easat-9765	423	1	[	[	X
easat-9765	423	2	4	4	X
easat-9765	423	3	]	]	PUNCT
easat-9765	423	4	b.	b.	PROPN
easat-9765	423	5	j.	j.	PROPN
easat-9765	423	6	a.	a.	PROPN
easat-9765	423	7	alia	alia	PROPN
easat-9765	423	8	and	and	CCONJ
easat-9765	423	9	m.	m.	PROPN
easat-9765	423	10	s.	s.	PROPN
easat-9765	423	11	oudatb	oudatb	PROPN
easat-9765	423	12	,	,	PUNCT
easat-9765	423	13	"	"	PUNCT
easat-9765	423	14	financial	financial	ADJ
easat-9765	423	15	risk	risk	NOUN
easat-9765	423	16	and	and	CCONJ
easat-9765	423	17	the	the	DET
easat-9765	423	18	financial	financial	ADJ
easat-9765	423	19	performance	performance	NOUN
easat-9765	423	20	in	in	ADP
easat-9765	423	21	listed	list	VERB
easat-9765	423	22	commercial	commercial	ADJ
easat-9765	423	23	and	and	CCONJ
easat-9765	423	24	investment	investment	NOUN
easat-9765	423	25	banks	bank	NOUN
easat-9765	423	26	in	in	ADP
easat-9765	423	27	bahrain	bahrain	NOUN
easat-9765	423	28	bourse	bourse	NOUN
easat-9765	423	29	,	,	PUNCT
easat-9765	423	30	"	"	PUNCT
easat-9765	423	31	international	international	ADJ
easat-9765	423	32	journal	journal	NOUN
easat-9765	423	33	of	of	ADP
easat-9765	423	34	innovation	innovation	NOUN
easat-9765	423	35	,	,	PUNCT
easat-9765	423	36	creativity	creativity	NOUN
easat-9765	423	37	and	and	CCONJ
easat-9765	423	38	change	change	NOUN
easat-9765	423	39	,	,	PUNCT
easat-9765	423	40	vol	vol	NOUN
easat-9765	423	41	.	.	PROPN
easat-9765	423	42	13	13	NUM
easat-9765	423	43	,	,	PUNCT
easat-9765	423	44	no	no	INTJ
easat-9765	423	45	.	.	NOUN
easat-9765	423	46	12	12	NUM
easat-9765	423	47	,	,	PUNCT
easat-9765	423	48	pp	pp	ADJ
easat-9765	423	49	.	.	PUNCT
easat-9765	423	50	160	160	NUM
easat-9765	423	51	-	-	SYM
easat-9765	423	52	180	180	NUM
easat-9765	423	53	,	,	PUNCT
easat-9765	423	54	2020	2020	NUM
easat-9765	423	55	.	.	PUNCT
easat-9765	424	1	[	[	X
easat-9765	424	2	5	5	X
easat-9765	424	3	]	]	PUNCT
easat-9765	424	4	g.	g.	PROPN
easat-9765	424	5	e.	e.	PROPN
easat-9765	424	6	oyedokun	oyedokun	PROPN
easat-9765	424	7	and	and	CCONJ
easat-9765	424	8	e.	e.	PROPN
easat-9765	424	9	o.	o.	PROPN
easat-9765	424	10	amafa	amafa	PROPN
easat-9765	424	11	,	,	PUNCT
easat-9765	424	12	"	"	PUNCT
easat-9765	424	13	claims	claim	NOUN
easat-9765	424	14	payment	payment	NOUN
easat-9765	424	15	,	,	PUNCT
easat-9765	424	16	risk	risk	NOUN
easat-9765	424	17	management	management	NOUN
easat-9765	424	18	and	and	CCONJ
easat-9765	424	19	financial	financial	ADJ
easat-9765	424	20	performance	performance	NOUN
easat-9765	424	21	of	of	ADP
easat-9765	424	22	selected	select	VERB
easat-9765	424	23	insurance	insurance	NOUN
easat-9765	424	24	companies	company	NOUN
easat-9765	424	25	in	in	ADP
easat-9765	424	26	nigeria	nigeria	PROPN
easat-9765	424	27	,	,	PUNCT
easat-9765	424	28	"	"	PUNCT
easat-9765	424	29	journal	journal	NOUN
easat-9765	424	30	of	of	ADP
easat-9765	424	31	insurance	insurance	NOUN
easat-9765	424	32	and	and	CCONJ
easat-9765	424	33	financial	financial	ADJ
easat-9765	424	34	management	management	NOUN
easat-9765	424	35	,	,	PUNCT
easat-9765	424	36	vol	vol	NOUN
easat-9765	424	37	.	.	PROPN
easat-9765	424	38	6	6	NUM
easat-9765	424	39	,	,	PUNCT
easat-9765	424	40	no	no	INTJ
easat-9765	424	41	.	.	NOUN
easat-9765	424	42	3	3	NUM
easat-9765	424	43	,	,	PUNCT
easat-9765	424	44	pp	pp	ADJ
easat-9765	424	45	.	.	PUNCT
easat-9765	425	1	81	81	NUM
easat-9765	425	2	-	-	SYM
easat-9765	425	3	115	115	NUM
easat-9765	425	4	,	,	PUNCT
easat-9765	425	5	2022	2022	NUM
easat-9765	425	6	.	.	PUNCT
easat-9765	426	1	[	[	X
easat-9765	426	2	6	6	NUM
easat-9765	426	3	]	]	X
easat-9765	426	4	d.	d.	PROPN
easat-9765	426	5	sisay	sisay	PROPN
easat-9765	426	6	,	,	PUNCT
easat-9765	426	7	"	"	PUNCT
easat-9765	426	8	the	the	DET
easat-9765	426	9	effect	effect	NOUN
easat-9765	426	10	of	of	ADP
easat-9765	426	11	financial	financial	ADJ
easat-9765	426	12	risk	risk	NOUN
easat-9765	426	13	on	on	ADP
easat-9765	426	14	performance	performance	NOUN
easat-9765	426	15	of	of	ADP
easat-9765	426	16	insurance	insurance	NOUN
easat-9765	426	17	companies	company	NOUN
easat-9765	426	18	,	,	PUNCT
easat-9765	426	19	"	"	PUNCT
easat-9765	426	20	unpublished	unpublished	ADJ
easat-9765	426	21	doctoral	doctoral	ADJ
easat-9765	426	22	thesis	thesis	NOUN
easat-9765	426	23	,	,	PUNCT
easat-9765	426	24	addis	addis	PROPN
easat-9765	426	25	ababa	ababa	PROPN
easat-9765	426	26	university	university	PROPN
easat-9765	426	27	,	,	PUNCT
easat-9765	426	28	ethiopia	ethiopia	PROPN
easat-9765	426	29	,	,	PUNCT
easat-9765	426	30	2017	2017	NUM
easat-9765	426	31	.	.	PUNCT
easat-9765	427	1	[	[	X
easat-9765	427	2	7	7	NUM
easat-9765	427	3	]	]	PUNCT
easat-9765	427	4	a.	a.	NOUN
easat-9765	427	5	ogunsola	ogunsola	PROPN
easat-9765	427	6	,	,	PUNCT
easat-9765	427	7	"	"	PUNCT
easat-9765	427	8	do	do	AUX
easat-9765	427	9	financial	financial	ADJ
easat-9765	427	10	risks	risk	NOUN
easat-9765	427	11	affect	affect	VERB
easat-9765	427	12	financial	financial	ADJ
easat-9765	427	13	performance	performance	NOUN
easat-9765	427	14	of	of	ADP
easat-9765	427	15	listed	list	VERB
easat-9765	427	16	insurance	insurance	NOUN
easat-9765	427	17	firms	firm	NOUN
easat-9765	427	18	in	in	ADP
easat-9765	427	19	nigeria	nigeria	PROPN
easat-9765	427	20	?	?	PUNCT
easat-9765	427	21	,	,	PUNCT
easat-9765	427	22	"	"	PUNCT
easat-9765	427	23	fudma	fudma	NOUN
easat-9765	427	24	journal	journal	NOUN
easat-9765	427	25	of	of	ADP
easat-9765	427	26	accounting	accounting	NOUN
easat-9765	427	27	and	and	CCONJ
easat-9765	427	28	finance	finance	NOUN
easat-9765	427	29	research	research	NOUN
easat-9765	427	30	,	,	PUNCT
easat-9765	427	31	vol	vol	NOUN
easat-9765	427	32	.	.	PROPN
easat-9765	427	33	1	1	NUM
easat-9765	427	34	,	,	PUNCT
easat-9765	427	35	no	no	INTJ
easat-9765	427	36	.	.	NOUN
easat-9765	427	37	3	3	NUM
easat-9765	427	38	,	,	PUNCT
easat-9765	427	39	pp	pp	ADJ
easat-9765	427	40	.	.	PUNCT
easat-9765	428	1	30	30	NUM
easat-9765	428	2	-	-	SYM
easat-9765	428	3	39	39	NUM
easat-9765	428	4	,	,	PUNCT
easat-9765	428	5	2023	2023	NUM
easat-9765	428	6	.	.	PUNCT
easat-9765	429	1	https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39	https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39	X
easat-9765	430	1	[	[	X
easat-9765	430	2	8	8	NUM
easat-9765	430	3	]	]	PUNCT
easat-9765	430	4	h.	h.	PROPN
easat-9765	430	5	s.	s.	PROPN
easat-9765	430	6	kazeem	kazeem	PROPN
easat-9765	430	7	,	,	PUNCT
easat-9765	430	8	"	"	PUNCT
easat-9765	430	9	firm	firm	ADJ
easat-9765	430	10	-	-	PUNCT
easat-9765	430	11	specific	specific	ADJ
easat-9765	430	12	characteristics	characteristic	NOUN
easat-9765	430	13	and	and	CCONJ
easat-9765	430	14	financial	financial	ADJ
easat-9765	430	15	performance	performance	NOUN
easat-9765	430	16	of	of	ADP
easat-9765	430	17	listed	list	VERB
easat-9765	430	18	insurance	insurance	NOUN
easat-9765	430	19	firms	firm	NOUN
easat-9765	430	20	in	in	ADP
easat-9765	430	21	nigeria	nigeria	PROPN
easat-9765	430	22	,	,	PUNCT
easat-9765	430	23	"	"	PUNCT
easat-9765	430	24	master	master	NOUN
easat-9765	430	25	’s	’s	PART
easat-9765	430	26	dissertation	dissertation	NOUN
easat-9765	430	27	,	,	PUNCT
easat-9765	430	28	ahmadu	ahmadu	PROPN
easat-9765	430	29	bello	bello	PROPN
easat-9765	430	30	university	university	PROPN
easat-9765	430	31	zaria	zaria	PROPN
easat-9765	430	32	,	,	PUNCT
easat-9765	430	33	nigeri	nigeri	NOUN
easat-9765	430	34	,	,	PUNCT
easat-9765	430	35	2015	2015	NUM
easat-9765	430	36	.	.	PUNCT
easat-9765	431	1	[	[	X
easat-9765	431	2	9	9	NUM
easat-9765	431	3	]	]	PUNCT
easat-9765	431	4	l.	l.	PROPN
easat-9765	431	5	j.	j.	PROPN
easat-9765	431	6	gitman	gitman	PROPN
easat-9765	431	7	,	,	PUNCT
easat-9765	431	8	principles	principle	NOUN
easat-9765	431	9	of	of	ADP
easat-9765	431	10	managerial	managerial	ADJ
easat-9765	431	11	finance	finance	NOUN
easat-9765	431	12	,	,	PUNCT
easat-9765	431	13	12th	12th	ADJ
easat-9765	431	14	ed	ed	NOUN
easat-9765	431	15	.	.	PUNCT
easat-9765	432	1	usa	usa	PROPN
easat-9765	432	2	:	:	PUNCT
easat-9765	432	3	pearson	pearson	PROPN
easat-9765	432	4	education	education	PROPN
easat-9765	432	5	,	,	PUNCT
easat-9765	432	6	2007	2007	NUM
easat-9765	432	7	.	.	PUNCT
easat-9765	433	1	[	[	X
easat-9765	433	2	10	10	NUM
easat-9765	433	3	]	]	PUNCT
easat-9765	433	4	m.	m.	NOUN
easat-9765	433	5	van	van	PROPN
easat-9765	433	6	gijsel	gijsel	PROPN
easat-9765	433	7	,	,	PUNCT
easat-9765	433	8	corporate	corporate	ADJ
easat-9765	433	9	finance	finance	NOUN
easat-9765	433	10	:	:	PUNCT
easat-9765	433	11	theory	theory	NOUN
easat-9765	433	12	and	and	CCONJ
easat-9765	433	13	practice	practice	NOUN
easat-9765	433	14	.	.	PUNCT
easat-9765	434	1	usa	usa	PROPN
easat-9765	434	2	:	:	PUNCT
easat-9765	434	3	pearson	pearson	PROPN
easat-9765	434	4	education	education	PROPN
easat-9765	434	5	,	,	PUNCT
easat-9765	434	6	2012	2012	NUM
easat-9765	434	7	.	.	PUNCT
easat-9765	435	1	[	[	X
easat-9765	435	2	11	11	NUM
easat-9765	435	3	]	]	X
easat-9765	435	4	s.	s.	PROPN
easat-9765	435	5	iswatia	iswatia	PROPN
easat-9765	435	6	and	and	CCONJ
easat-9765	435	7	m.	m.	NOUN
easat-9765	435	8	anshoria	anshoria	PROPN
easat-9765	435	9	,	,	PUNCT
easat-9765	435	10	"	"	PUNCT
easat-9765	435	11	the	the	DET
easat-9765	435	12	influence	influence	NOUN
easat-9765	435	13	of	of	ADP
easat-9765	435	14	intellectual	intellectual	ADJ
easat-9765	435	15	capital	capital	NOUN
easat-9765	435	16	on	on	ADP
easat-9765	435	17	financial	financial	ADJ
easat-9765	435	18	performance	performance	NOUN
easat-9765	435	19	at	at	ADP
easat-9765	435	20	insurance	insurance	NOUN
easat-9765	435	21	companies	company	NOUN
easat-9765	435	22	in	in	ADP
easat-9765	435	23	jakarta	jakarta	PROPN
easat-9765	435	24	stock	stock	PROPN
easat-9765	435	25	exchange	exchange	PROPN
easat-9765	435	26	(	(	PUNCT
easat-9765	435	27	jse	jse	PROPN
easat-9765	435	28	)	)	PUNCT
easat-9765	435	29	,	,	PUNCT
easat-9765	435	30	"	"	PUNCT
easat-9765	435	31	in	in	ADP
easat-9765	435	32	proceedings	proceeding	NOUN
easat-9765	435	33	of	of	ADP
easat-9765	435	34	the	the	DET
easat-9765	435	35	13th	13th	PROPN
easat-9765	435	36	asia	asia	PROPN
easat-9765	435	37	pacific	pacific	PROPN
easat-9765	435	38	management	management	PROPN
easat-9765	435	39	conference	conference	PROPN
easat-9765	435	40	,	,	PUNCT
easat-9765	435	41	melbourne	melbourne	PROPN
easat-9765	435	42	,	,	PUNCT
easat-9765	435	43	australia	australia	PROPN
easat-9765	435	44	,	,	PUNCT
easat-9765	435	45	2007	2007	NUM
easat-9765	435	46	,	,	PUNCT
easat-9765	435	47	pp	pp	ADJ
easat-9765	435	48	.	.	PUNCT
easat-9765	435	49	1393–1399	1393–1399	NUM
easat-9765	435	50	.	.	PUNCT
easat-9765	436	1	[	[	X
easat-9765	436	2	12	12	NUM
easat-9765	436	3	]	]	X
easat-9765	436	4	institute	institute	NOUN
easat-9765	436	5	of	of	ADP
easat-9765	436	6	chartered	charter	VERB
easat-9765	436	7	accountants	accountant	NOUN
easat-9765	436	8	of	of	ADP
easat-9765	436	9	nigeria	nigeria	PROPN
easat-9765	436	10	(	(	PUNCT
easat-9765	436	11	ican	ican	ADJ
easat-9765	436	12	)	)	PUNCT
easat-9765	436	13	,	,	PUNCT
easat-9765	436	14	audit	audit	NOUN
easat-9765	436	15	and	and	CCONJ
easat-9765	436	16	assurance	assurance	NOUN
easat-9765	436	17	(	(	PUNCT
easat-9765	436	18	aaa	aaa	NOUN
easat-9765	436	19	)	)	PUNCT
easat-9765	436	20	study	study	NOUN
easat-9765	436	21	text	text	NOUN
easat-9765	436	22	.	.	PUNCT
easat-9765	437	1	nigeria	nigeria	PROPN
easat-9765	437	2	:	:	PUNCT
easat-9765	437	3	ican	ican	ADJ
easat-9765	437	4	,	,	PUNCT
easat-9765	437	5	2014	2014	NUM
easat-9765	437	6	.	.	PUNCT
easat-9765	438	1	[	[	X
easat-9765	438	2	13	13	NUM
easat-9765	438	3	]	]	X
easat-9765	438	4	d.	d.	PROPN
easat-9765	438	5	c.	c.	PROPN
easat-9765	438	6	mudge	mudge	PROPN
easat-9765	438	7	,	,	PUNCT
easat-9765	438	8	"	"	PUNCT
easat-9765	438	9	a	a	DET
easat-9765	438	10	consistent	consistent	ADJ
easat-9765	438	11	framework	framework	NOUN
easat-9765	438	12	for	for	ADP
easat-9765	438	13	evaluating	evaluate	VERB
easat-9765	438	14	firm	firm	ADJ
easat-9765	438	15	-	-	PUNCT
easat-9765	438	16	wide	wide	ADJ
easat-9765	438	17	risk	risk	NOUN
easat-9765	438	18	and	and	CCONJ
easat-9765	438	19	return	return	VERB
easat-9765	438	20	across	across	ADP
easat-9765	438	21	diverse	diverse	ADJ
easat-9765	438	22	financial	financial	ADJ
easat-9765	438	23	activities	activity	NOUN
easat-9765	438	24	is	be	AUX
easat-9765	438	25	key	key	ADJ
easat-9765	438	26	to	to	ADP
easat-9765	438	27	evaluating	evaluate	VERB
easat-9765	438	28	the	the	DET
easat-9765	438	29	benefits	benefit	NOUN
easat-9765	438	30	of	of	ADP
easat-9765	438	31	potential	potential	ADJ
easat-9765	438	32	mergers	merger	NOUN
easat-9765	438	33	among	among	ADP
easat-9765	438	34	banking	banking	NOUN
easat-9765	438	35	and	and	CCONJ
easat-9765	438	36	insurance	insurance	NOUN
easat-9765	438	37	firms	firm	NOUN
easat-9765	438	38	,	,	PUNCT
easat-9765	438	39	"	"	PUNCT
easat-9765	438	40	economic	economic	ADJ
easat-9765	438	41	policy	policy	NOUN
easat-9765	438	42	review	review	NOUN
easat-9765	438	43	,	,	PUNCT
easat-9765	438	44	vol	vol	NOUN
easat-9765	438	45	.	.	PROPN
easat-9765	438	46	7	7	NUM
easat-9765	438	47	,	,	PUNCT
easat-9765	438	48	no	no	INTJ
easat-9765	438	49	.	.	NOUN
easat-9765	438	50	1	1	NUM
easat-9765	438	51	,	,	PUNCT
easat-9765	438	52	pp	pp	ADJ
easat-9765	438	53	.	.	PUNCT
easat-9765	439	1	69–96	69–96	NUM
easat-9765	439	2	,	,	PUNCT
easat-9765	439	3	2000	2000	NUM
easat-9765	439	4	.	.	PUNCT
easat-9765	440	1	[	[	X
easat-9765	440	2	14	14	NUM
easat-9765	440	3	]	]	PUNCT
easat-9765	440	4	k.	k.	NOUN
easat-9765	440	5	panigrahi	panigrahi	PROPN
easat-9765	440	6	,	,	PUNCT
easat-9765	440	7	"	"	PUNCT
easat-9765	440	8	factors	factor	NOUN
easat-9765	440	9	affecting	affect	VERB
easat-9765	440	10	bank	bank	NOUN
easat-9765	440	11	profitability	profitability	NOUN
easat-9765	440	12	in	in	ADP
easat-9765	440	13	pakistan	pakistan	PROPN
easat-9765	440	14	,	,	PUNCT
easat-9765	440	15	"	"	PUNCT
easat-9765	440	16	the	the	DET
easat-9765	440	17	romanian	romanian	ADJ
easat-9765	440	18	economic	economic	ADJ
easat-9765	440	19	journal	journal	NOUN
easat-9765	440	20	,	,	PUNCT
easat-9765	440	21	vol	vol	NOUN
easat-9765	440	22	.	.	PROPN
easat-9765	440	23	4	4	NUM
easat-9765	440	24	,	,	PUNCT
easat-9765	440	25	no	no	INTJ
easat-9765	440	26	.	.	NOUN
easat-9765	440	27	3	3	NUM
easat-9765	440	28	,	,	PUNCT
easat-9765	440	29	pp	pp	ADJ
easat-9765	440	30	.	.	PUNCT
easat-9765	440	31	3049	3049	NUM
easat-9765	440	32	,	,	PUNCT
easat-9765	440	33	2013	2013	NUM
easat-9765	440	34	.	.	PUNCT
easat-9765	441	1	[	[	X
easat-9765	441	2	15	15	NUM
easat-9765	441	3	]	]	X
easat-9765	441	4	a.	a.	PROPN
easat-9765	441	5	arif	arif	PROPN
easat-9765	441	6	and	and	CCONJ
easat-9765	441	7	a.	a.	PROPN
easat-9765	441	8	showket	showket	NOUN
easat-9765	441	9	,	,	PUNCT
easat-9765	441	10	"	"	PUNCT
easat-9765	441	11	relationship	relationship	NOUN
easat-9765	441	12	between	between	ADP
easat-9765	441	13	financial	financial	ADJ
easat-9765	441	14	risk	risk	NOUN
easat-9765	441	15	and	and	CCONJ
easat-9765	441	16	financial	financial	ADJ
easat-9765	441	17	performance	performance	NOUN
easat-9765	441	18	:	:	PUNCT
easat-9765	441	19	an	an	DET
easat-9765	441	20	insight	insight	NOUN
easat-9765	441	21	of	of	ADP
easat-9765	441	22	indian	indian	ADJ
easat-9765	441	23	insurance	insurance	NOUN
easat-9765	441	24	industry	industry	NOUN
easat-9765	441	25	,	,	PUNCT
easat-9765	441	26	"	"	PUNCT
easat-9765	441	27	international	international	ADJ
easat-9765	441	28	journal	journal	NOUN
easat-9765	441	29	of	of	ADP
easat-9765	441	30	science	science	NOUN
easat-9765	441	31	and	and	CCONJ
easat-9765	441	32	research	research	NOUN
easat-9765	441	33	,	,	PUNCT
easat-9765	441	34	vol	vol	NOUN
easat-9765	441	35	.	.	PROPN
easat-9765	441	36	4	4	NUM
easat-9765	441	37	,	,	PUNCT
easat-9765	441	38	no	no	INTJ
easat-9765	441	39	.	.	NOUN
easat-9765	441	40	11	11	NUM
easat-9765	441	41	,	,	PUNCT
easat-9765	441	42	pp	pp	ADJ
easat-9765	441	43	.	.	PUNCT
easat-9765	441	44	1424	1424	NUM
easat-9765	441	45	-	-	SYM
easat-9765	441	46	1433	1433	NUM
easat-9765	441	47	,	,	PUNCT
easat-9765	441	48	2015	2015	NUM
easat-9765	441	49	.	.	PUNCT
easat-9765	442	1	[	[	X
easat-9765	442	2	16	16	NUM
easat-9765	442	3	]	]	PUNCT
easat-9765	442	4	k.	k.	PROPN
easat-9765	442	5	m.	m.	PROPN
easat-9765	442	6	a.	a.	PROPN
easat-9765	442	7	mukino	mukino	PROPN
easat-9765	442	8	,	,	PUNCT
easat-9765	442	9	"	"	PUNCT
easat-9765	442	10	effect	effect	NOUN
easat-9765	442	11	of	of	ADP
easat-9765	442	12	financial	financial	ADJ
easat-9765	442	13	risks	risk	NOUN
easat-9765	442	14	on	on	ADP
easat-9765	442	15	the	the	DET
easat-9765	442	16	financial	financial	ADJ
easat-9765	442	17	performance	performance	NOUN
easat-9765	442	18	of	of	ADP
easat-9765	442	19	listed	list	VERB
easat-9765	442	20	insurance	insurance	NOUN
easat-9765	442	21	companies	company	NOUN
easat-9765	442	22	at	at	ADP
easat-9765	442	23	nairobi	nairobi	PROPN
easat-9765	442	24	securities	securities	PROPN
easat-9765	442	25	exchange	exchange	NOUN
easat-9765	442	26	,	,	PUNCT
easat-9765	442	27	"	"	PUNCT
easat-9765	442	28	unpublished	unpublished	ADJ
easat-9765	442	29	master	master	NOUN
easat-9765	442	30	’s	’s	PART
easat-9765	442	31	thesis	thesis	NOUN
easat-9765	442	32	,	,	PUNCT
easat-9765	442	33	university	university	PROPN
easat-9765	442	34	of	of	ADP
easat-9765	442	35	nairobi	nairobi	PROPN
easat-9765	442	36	,	,	PUNCT
easat-9765	442	37	2018	2018	NUM
easat-9765	442	38	.	.	PUNCT
easat-9765	443	1	[	[	X
easat-9765	443	2	17	17	NUM
easat-9765	443	3	]	]	X
easat-9765	443	4	r.	r.	PROPN
easat-9765	443	5	schweiss	schweiss	PROPN
easat-9765	443	6	,	,	PUNCT
easat-9765	443	7	a.	a.	NOUN
easat-9765	443	8	bhattarai	bhattarai	NOUN
easat-9765	443	9	,	,	PUNCT
easat-9765	443	10	n.	n.	PROPN
easat-9765	443	11	wai	wai	PROPN
easat-9765	443	12	,	,	PUNCT
easat-9765	443	13	a.	a.	PROPN
easat-9765	443	14	whitehead	whitehead	PROPN
easat-9765	443	15	,	,	PUNCT
easat-9765	443	16	t.	t.	PROPN
easat-9765	443	17	m.	m.	PROPN
easat-9765	443	18	lim	lim	PROPN
easat-9765	443	19	,	,	PUNCT
easat-9765	443	20	and	and	CCONJ
easat-9765	443	21	h.	h.	PROPN
easat-9765	443	22	h.	h.	PROPN
easat-9765	443	23	hng	hng	PROPN
easat-9765	443	24	,	,	PUNCT
easat-9765	443	25	"	"	PUNCT
easat-9765	443	26	advanced	advanced	ADJ
easat-9765	443	27	porous	porous	ADJ
easat-9765	443	28	electrodes	electrode	NOUN
easat-9765	443	29	with	with	ADP
easat-9765	443	30	flow	flow	NOUN
easat-9765	443	31	channels	channel	NOUN
easat-9765	443	32	for	for	ADP
easat-9765	443	33	vanadium	vanadium	NOUN
easat-9765	443	34	redox	redox	NOUN
easat-9765	443	35	flow	flow	NOUN
easat-9765	443	36	battery	battery	NOUN
easat-9765	443	37	,	,	PUNCT
easat-9765	443	38	"	"	PUNCT
easat-9765	443	39	journal	journal	NOUN
easat-9765	443	40	of	of	ADP
easat-9765	443	41	power	power	NOUN
easat-9765	443	42	sources	source	NOUN
easat-9765	443	43	,	,	PUNCT
easat-9765	443	44	vol	vol	NOUN
easat-9765	443	45	.	.	PROPN
easat-9765	443	46	341	341	NUM
easat-9765	443	47	,	,	PUNCT
easat-9765	443	48	pp	pp	ADJ
easat-9765	443	49	.	.	PUNCT
easat-9765	444	1	83	83	NUM
easat-9765	444	2	-	-	SYM
easat-9765	444	3	90	90	NUM
easat-9765	444	4	,	,	PUNCT
easat-9765	444	5	2017	2017	NUM
easat-9765	444	6	.	.	PUNCT
easat-9765	445	1	https://doi.org/10.1016/j.jpowsour.2016.11.113	https://doi.org/10.1016/j.jpowsour.2016.11.113	PROPN
easat-9765	446	1	[	[	X
easat-9765	446	2	18	18	NUM
easat-9765	446	3	]	]	PUNCT
easat-9765	446	4	s.	s.	PROPN
easat-9765	446	5	a.	a.	PROPN
easat-9765	446	6	shatnawi	shatnawi	PROPN
easat-9765	446	7	,	,	PUNCT
easat-9765	446	8	a.	a.	NOUN
easat-9765	446	9	marei	marei	NOUN
easat-9765	446	10	,	,	PUNCT
easat-9765	446	11	m.	m.	NOUN
easat-9765	446	12	m.	m.	NOUN
easat-9765	446	13	hanefah	hanefah	PROPN
easat-9765	446	14	,	,	PUNCT
easat-9765	446	15	m.	m.	NOUN
easat-9765	446	16	eldaia	eldaia	NOUN
easat-9765	446	17	,	,	PUNCT
easat-9765	446	18	and	and	CCONJ
easat-9765	446	19	s.	s.	PROPN
easat-9765	446	20	alaaraj	alaaraj	VERB
easat-9765	446	21	,	,	PUNCT
easat-9765	446	22	"	"	PUNCT
easat-9765	446	23	the	the	DET
easat-9765	446	24	effect	effect	NOUN
easat-9765	446	25	of	of	ADP
easat-9765	446	26	audit	audit	NOUN
easat-9765	446	27	committee	committee	NOUN
easat-9765	446	28	on	on	ADP
easat-9765	446	29	financial	financial	ADJ
easat-9765	446	30	performance	performance	NOUN
easat-9765	446	31	of	of	ADP
easat-9765	446	32	listed	list	VERB
easat-9765	446	33	companies	company	NOUN
easat-9765	446	34	in	in	ADP
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easat-9765	446	36	:	:	PUNCT
easat-9765	446	37	the	the	DET
easat-9765	446	38	moderating	moderate	VERB
easat-9765	446	39	effect	effect	NOUN
easat-9765	446	40	of	of	ADP
easat-9765	446	41	enterprise	enterprise	NOUN
easat-9765	446	42	risk	risk	NOUN
easat-9765	446	43	management	management	NOUN
easat-9765	446	44	,	,	PUNCT
easat-9765	446	45	"	"	PUNCT
easat-9765	446	46	journal	journal	NOUN
easat-9765	446	47	of	of	ADP
easat-9765	446	48	management	management	NOUN
easat-9765	446	49	information	information	NOUN
easat-9765	446	50	&	&	CCONJ
easat-9765	446	51	decision	decision	NOUN
easat-9765	446	52	sciences	science	NOUN
easat-9765	446	53	,	,	PUNCT
easat-9765	446	54	vol	vol	NOUN
easat-9765	446	55	.	.	PROPN
easat-9765	446	56	25	25	NUM
easat-9765	446	57	,	,	PUNCT
easat-9765	446	58	no	no	INTJ
easat-9765	446	59	.	.	NOUN
easat-9765	446	60	2	2	NUM
easat-9765	446	61	,	,	PUNCT
easat-9765	446	62	pp	pp	ADJ
easat-9765	446	63	.	.	PUNCT
easat-9765	447	1	1	1	NUM
easat-9765	447	2	-	-	SYM
easat-9765	447	3	10	10	NUM
easat-9765	447	4	,	,	PUNCT
easat-9765	447	5	2022	2022	NUM
easat-9765	447	6	.	.	PUNCT
easat-9765	448	1	[	[	X
easat-9765	448	2	19	19	NUM
easat-9765	448	3	]	]	PUNCT
easat-9765	448	4	j.	j.	PROPN
easat-9765	448	5	apochi	apochi	PROPN
easat-9765	448	6	,	,	PUNCT
easat-9765	448	7	i.	i.	PROPN
easat-9765	448	8	lasisi	lasisi	PROPN
easat-9765	448	9	,	,	PUNCT
easat-9765	448	10	and	and	CCONJ
easat-9765	448	11	j.	j.	PROPN
easat-9765	448	12	okpanachi	okpanachi	PROPN
easat-9765	448	13	,	,	PUNCT
easat-9765	448	14	"	"	PUNCT
easat-9765	448	15	financial	financial	ADJ
easat-9765	448	16	risk	risk	NOUN
easat-9765	448	17	and	and	CCONJ
easat-9765	448	18	profitability	profitability	NOUN
easat-9765	448	19	of	of	ADP
easat-9765	448	20	listed	list	VERB
easat-9765	448	21	deposit	deposit	NOUN
easat-9765	448	22	money	money	NOUN
easat-9765	448	23	banks	bank	NOUN
easat-9765	448	24	in	in	ADP
easat-9765	448	25	nigeria	nigeria	PROPN
easat-9765	448	26	:	:	PUNCT
easat-9765	448	27	moderating	moderate	VERB
easat-9765	448	28	role	role	NOUN
easat-9765	448	29	of	of	ADP
easat-9765	448	30	board	board	NOUN
easat-9765	448	31	diversity	diversity	NOUN
easat-9765	448	32	,	,	PUNCT
easat-9765	448	33	"	"	PUNCT
easat-9765	448	34	gusau	gusau	ADJ
easat-9765	448	35	journal	journal	NOUN
easat-9765	448	36	of	of	ADP
easat-9765	448	37	accounting	accounting	NOUN
easat-9765	448	38	and	and	CCONJ
easat-9765	448	39	finance	finance	NOUN
easat-9765	448	40	,	,	PUNCT
easat-9765	448	41	vol	vol	NOUN
easat-9765	448	42	.	.	PROPN
easat-9765	448	43	1	1	NUM
easat-9765	448	44	,	,	PUNCT
easat-9765	448	45	no	no	INTJ
easat-9765	448	46	.	.	NOUN
easat-9765	448	47	2	2	NUM
easat-9765	448	48	,	,	PUNCT
easat-9765	448	49	pp	pp	ADJ
easat-9765	448	50	.	.	PUNCT
easat-9765	448	51	49	49	NUM
easat-9765	448	52	-	-	SYM
easat-9765	448	53	65	65	NUM
easat-9765	448	54	,	,	PUNCT
easat-9765	448	55	2020	2020	NUM
easat-9765	448	56	.	.	PUNCT
easat-9765	449	1	[	[	X
easat-9765	449	2	20	20	NUM
easat-9765	449	3	]	]	X
easat-9765	449	4	j.	j.	PROPN
easat-9765	449	5	ugah	ugah	PROPN
easat-9765	449	6	,	,	PUNCT
easat-9765	449	7	"	"	PUNCT
easat-9765	449	8	financial	financial	ADJ
easat-9765	449	9	risks	risk	NOUN
easat-9765	449	10	management	management	NOUN
easat-9765	449	11	and	and	CCONJ
easat-9765	449	12	bank	bank	NOUN
easat-9765	449	13	profitability	profitability	NOUN
easat-9765	449	14	in	in	ADP
easat-9765	449	15	nigeria	nigeria	PROPN
easat-9765	449	16	:	:	PUNCT
easat-9765	449	17	case	case	NOUN
easat-9765	449	18	of	of	ADP
easat-9765	449	19	access	access	NOUN
easat-9765	449	20	bank	bank	PROPN
easat-9765	449	21	of	of	ADP
easat-9765	449	22	nigeria	nigeria	PROPN
easat-9765	449	23	plc	plc	PROPN
easat-9765	449	24	,	,	PUNCT
easat-9765	449	25	"	"	PUNCT
easat-9765	449	26	international	international	ADJ
easat-9765	449	27	journal	journal	NOUN
easat-9765	449	28	of	of	ADP
easat-9765	449	29	research	research	NOUN
easat-9765	449	30	,	,	PUNCT
easat-9765	449	31	and	and	CCONJ
easat-9765	449	32	innovation	innovation	NOUN
easat-9765	449	33	in	in	ADP
easat-9765	449	34	social	social	ADJ
easat-9765	449	35	science	science	NOUN
easat-9765	449	36	,	,	PUNCT
easat-9765	449	37	vol	vol	NOUN
easat-9765	449	38	.	.	PROPN
easat-9765	449	39	4	4	NUM
easat-9765	449	40	,	,	PUNCT
easat-9765	449	41	no	no	INTJ
easat-9765	449	42	.	.	NOUN
easat-9765	449	43	9	9	NUM
easat-9765	449	44	,	,	PUNCT
easat-9765	449	45	pp	pp	ADJ
easat-9765	449	46	.	.	PUNCT
easat-9765	450	1	183	183	NUM
easat-9765	450	2	-	-	SYM
easat-9765	450	3	90	90	NUM
easat-9765	450	4	,	,	PUNCT
easat-9765	450	5	2020	2020	NUM
easat-9765	450	6	.	.	PUNCT
easat-9765	451	1	[	[	X
easat-9765	451	2	21	21	NUM
easat-9765	451	3	]	]	PUNCT
easat-9765	451	4	a.	a.	NOUN
easat-9765	451	5	achimugu	achimugu	PROPN
easat-9765	451	6	,	,	PUNCT
easat-9765	451	7	s.	s.	PROPN
easat-9765	451	8	ocheni	ocheni	PROPN
easat-9765	451	9	,	,	PUNCT
easat-9765	451	10	s.	s.	PROPN
easat-9765	451	11	adediran	adediran	PROPN
easat-9765	451	12	,	,	PUNCT
easat-9765	451	13	and	and	CCONJ
easat-9765	451	14	s.	s.	PROPN
easat-9765	451	15	abdullahi	abdullahi	PROPN
easat-9765	451	16	,	,	PUNCT
easat-9765	451	17	"	"	PUNCT
easat-9765	451	18	effect	effect	NOUN
easat-9765	451	19	of	of	ADP
easat-9765	451	20	financial	financial	ADJ
easat-9765	451	21	risk	risk	NOUN
easat-9765	451	22	on	on	ADP
easat-9765	451	23	profitability	profitability	NOUN
easat-9765	451	24	performance	performance	NOUN
easat-9765	451	25	of	of	ADP
easat-9765	451	26	quoted	quote	VERB
easat-9765	451	27	deposit	deposit	NOUN
easat-9765	451	28	money	money	NOUN
easat-9765	451	29	banks	bank	NOUN
easat-9765	451	30	in	in	ADP
easat-9765	451	31	nigeria	nigeria	PROPN
easat-9765	451	32	,	,	PUNCT
easat-9765	451	33	"	"	PUNCT
easat-9765	451	34	international	international	ADJ
easat-9765	451	35	journal	journal	NOUN
easat-9765	451	36	of	of	ADP
easat-9765	451	37	public	public	ADJ
easat-9765	451	38	administration	administration	NOUN
easat-9765	451	39	and	and	CCONJ
easat-9765	451	40	management	management	NOUN
easat-9765	451	41	research	research	NOUN
easat-9765	451	42	,	,	PUNCT
easat-9765	451	43	vol	vol	NOUN
easat-9765	451	44	.	.	PROPN
easat-9765	452	1	6	6	NUM
easat-9765	452	2	,	,	PUNCT
easat-9765	452	3	no	no	INTJ
easat-9765	452	4	.	.	NOUN
easat-9765	452	5	2	2	NUM
easat-9765	452	6	,	,	PUNCT
easat-9765	452	7	pp	pp	ADJ
easat-9765	452	8	.	.	PUNCT
easat-9765	453	1	100	100	NUM
easat-9765	453	2	-	-	SYM
easat-9765	453	3	118	118	NUM
easat-9765	453	4	,	,	PUNCT
easat-9765	453	5	2021	2021	NUM
easat-9765	453	6	.	.	PUNCT
easat-9765	454	1	[	[	X
easat-9765	454	2	22	22	NUM
easat-9765	454	3	]	]	PUNCT
easat-9765	454	4	a.	a.	NOUN
easat-9765	454	5	olufemi	olufemi	PROPN
easat-9765	454	6	and	and	CCONJ
easat-9765	454	7	i.	i.	PROPN
easat-9765	454	8	sunmisola	sunmisola	PROPN
easat-9765	454	9	,	,	PUNCT
easat-9765	454	10	"	"	PUNCT
easat-9765	454	11	financial	financial	ADJ
easat-9765	454	12	risk	risk	NOUN
easat-9765	454	13	and	and	CCONJ
easat-9765	454	14	financial	financial	ADJ
easat-9765	454	15	performance	performance	NOUN
easat-9765	454	16	of	of	ADP
easat-9765	454	17	deposit	deposit	NOUN
easat-9765	454	18	money	money	NOUN
easat-9765	454	19	banks	bank	NOUN
easat-9765	454	20	in	in	ADP
easat-9765	454	21	nigeria	nigeria	PROPN
easat-9765	454	22	,	,	PUNCT
easat-9765	454	23	"	"	PUNCT
easat-9765	454	24	journal	journal	NOUN
easat-9765	454	25	of	of	ADP
easat-9765	454	26	economics	economic	NOUN
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easat-9765	454	28	international	international	ADJ
easat-9765	454	29	finance	finance	NOUN
easat-9765	454	30	,	,	PUNCT
easat-9765	454	31	vol	vol	NOUN
easat-9765	454	32	.	.	PROPN
easat-9765	454	33	14	14	NUM
easat-9765	454	34	,	,	PUNCT
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easat-9765	454	36	.	.	NOUN
easat-9765	454	37	4	4	NUM
easat-9765	454	38	,	,	PUNCT
easat-9765	454	39	pp	pp	ADJ
easat-9765	454	40	.	.	PUNCT
easat-9765	455	1	112	112	NUM
easat-9765	455	2	-	-	SYM
easat-9765	455	3	119	119	NUM
easat-9765	455	4	,	,	PUNCT
easat-9765	455	5	2022	2022	NUM
easat-9765	455	6	.	.	PUNCT
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easat-9765	457	2	23	23	NUM
easat-9765	457	3	]	]	PUNCT
easat-9765	457	4	t.	t.	PROPN
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easat-9765	457	9	t.	t.	PROPN
easat-9765	457	10	kolapo	kolapo	PROPN
easat-9765	457	11	,	,	PUNCT
easat-9765	457	12	and	and	CCONJ
easat-9765	457	13	a.	a.	PROPN
easat-9765	457	14	o.	o.	PROPN
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easat-9765	457	16	,	,	PUNCT
easat-9765	457	17	"	"	PUNCT
easat-9765	457	18	risk	risk	NOUN
easat-9765	457	19	management	management	NOUN
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easat-9765	457	23	quoted	quote	VERB
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easat-9765	457	25	in	in	ADP
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easat-9765	457	27	,	,	PUNCT
easat-9765	457	28	"	"	PUNCT
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easat-9765	457	32	economic	economic	ADJ
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easat-9765	457	34	financial	financial	ADJ
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easat-9765	457	36	,	,	PUNCT
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easat-9765	457	38	.	.	PROPN
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easat-9765	457	40	,	,	PUNCT
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easat-9765	457	42	.	.	NOUN
easat-9765	457	43	1	1	NUM
easat-9765	457	44	,	,	PUNCT
easat-9765	457	45	pp	pp	ADJ
easat-9765	457	46	.	.	PUNCT
easat-9765	458	1	210–225	210–225	NUM
easat-9765	458	2	,	,	PUNCT
easat-9765	458	3	2023	2023	NUM
easat-9765	458	4	.	.	PUNCT
easat-9765	459	1	[	[	X
easat-9765	459	2	24	24	NUM
easat-9765	459	3	]	]	PUNCT
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easat-9765	459	5	i.	i.	PROPN
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easat-9765	459	12	and	and	CCONJ
easat-9765	459	13	s.	s.	PROPN
easat-9765	459	14	u.	u.	PROPN
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easat-9765	459	18	financial	financial	ADJ
easat-9765	459	19	risk	risk	NOUN
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easat-9765	459	21	performance	performance	NOUN
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easat-9765	459	23	listed	list	VERB
easat-9765	459	24	deposit	deposit	NOUN
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easat-9765	459	26	banks	bank	NOUN
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easat-9765	459	34	risk	risk	NOUN
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easat-9765	459	37	,	,	PUNCT
easat-9765	459	38	"	"	PUNCT
easat-9765	459	39	tsu	tsu	PROPN
easat-9765	459	40	-	-	PUNCT
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easat-9765	459	42	journal	journal	NOUN
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easat-9765	459	55	,	,	PUNCT
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easat-9765	459	57	.	.	PUNCT
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easat-9765	459	59	-	-	SYM
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easat-9765	459	61	,	,	PUNCT
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easat-9765	459	63	.	.	PUNCT
easat-9765	460	1	[	[	X
easat-9765	460	2	25	25	NUM
easat-9765	460	3	]	]	PUNCT
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easat-9765	460	11	and	and	CCONJ
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easat-9765	460	17	management	management	NOUN
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easat-9765	460	28	financial	financial	ADJ
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easat-9765	460	41	,	,	PUNCT
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easat-9765	460	44	,	,	PUNCT
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easat-9765	461	2	26	26	NUM
easat-9765	461	3	]	]	PUNCT
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easat-9765	461	14	management	management	NOUN
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easat-9765	461	17	and	and	CCONJ
easat-9765	461	18	bank	bank	NOUN
easat-9765	461	19	performance	performance	NOUN
easat-9765	461	20	in	in	ADP
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easat-9765	461	23	"	"	PUNCT
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easat-9765	461	32	.	.	PROPN
easat-9765	461	33	2	2	NUM
easat-9765	461	34	,	,	PUNCT
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easat-9765	461	38	,	,	PUNCT
easat-9765	461	39	pp	pp	ADJ
easat-9765	461	40	.	.	PUNCT
easat-9765	462	1	1–10	1–10	NOUN
easat-9765	462	2	,	,	PUNCT
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easat-9765	462	4	.	.	PUNCT
easat-9765	463	1	[	[	X
easat-9765	463	2	27	27	NUM
easat-9765	463	3	]	]	PUNCT
easat-9765	463	4	a.	a.	NOUN
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easat-9765	463	7	,	,	PUNCT
easat-9765	463	8	a.	a.	PROPN
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easat-9765	463	58	,	,	PUNCT
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easat-9765	464	1	7	7	NUM
easat-9765	464	2	-	-	SYM
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easat-9765	464	4	,	,	PUNCT
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easat-9765	464	6	.	.	PUNCT
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easat-9765	466	1	125	125	NUM
easat-9765	466	2	-	-	SYM
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easat-9765	467	44	,	,	PUNCT
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easat-9765	467	46	.	.	PUNCT
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easat-9765	468	2	-	-	SYM
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easat-9765	469	1	https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39	https://doi.org/10.33003/fujafr-2023.v1i3.54.30-39	PROPN
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easat-9765	469	13	-	-	SYM
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easat-9765	470	6	:	:	SYM
easat-9765	470	7	1	1	NUM
easat-9765	470	8	-	-	SYM
easat-9765	470	9	15	15	NUM
easat-9765	470	10	,	,	PUNCT
easat-9765	470	11	2025	2025	NUM
easat-9765	470	12	doi	doi	NOUN
easat-9765	470	13	:	:	PUNCT
easat-9765	470	14	10.55214/2576	10.55214/2576	NUM
easat-9765	470	15	-	-	PUNCT
easat-9765	470	16	8484.v9i9.9765	8484.v9i9.9765	NUM
easat-9765	470	17	©	©	PROPN
easat-9765	470	18	2025	2025	NUM
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easat-9765	470	20	the	the	DET
easat-9765	470	21	authors	author	NOUN
easat-9765	470	22	;	;	PUNCT
easat-9765	470	23	licensee	licensee	PROPN
easat-9765	470	24	learning	learning	NOUN
easat-9765	470	25	gate	gate	NOUN
easat-9765	471	1	[	[	X
easat-9765	471	2	30	30	NUM
easat-9765	471	3	]	]	X
easat-9765	471	4	i.	i.	PROPN
easat-9765	471	5	m.	m.	PROPN
easat-9765	471	6	fali	fali	PROPN
easat-9765	471	7	,	,	PUNCT
easat-9765	471	8	t.	t.	NOUN
easat-9765	471	9	nyor	nyor	NOUN
easat-9765	471	10	,	,	PUNCT
easat-9765	471	11	and	and	CCONJ
easat-9765	471	12	l.	l.	PROPN
easat-9765	471	13	o.	o.	PROPN
easat-9765	471	14	mustapha	mustapha	PROPN
easat-9765	471	15	,	,	PUNCT
easat-9765	471	16	"	"	PUNCT
easat-9765	471	17	insurance	insurance	NOUN
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easat-9765	471	19	risk	risk	NOUN
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easat-9765	471	21	profitability	profitability	NOUN
easat-9765	471	22	:	:	PUNCT
easat-9765	471	23	evidence	evidence	NOUN
easat-9765	471	24	from	from	ADP
easat-9765	471	25	nigerian	nigerian	ADJ
easat-9765	471	26	insurance	insurance	NOUN
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easat-9765	471	28	,	,	PUNCT
easat-9765	471	29	"	"	PUNCT
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easat-9765	471	31	journal	journal	NOUN
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easat-9765	471	33	accounting	accounting	NOUN
easat-9765	471	34	,	,	PUNCT
easat-9765	471	35	finance	finance	NOUN
easat-9765	471	36	and	and	CCONJ
easat-9765	471	37	risk	risk	NOUN
easat-9765	471	38	management	management	NOUN
easat-9765	471	39	,	,	PUNCT
easat-9765	471	40	vol	vol	NOUN
easat-9765	471	41	.	.	PROPN
easat-9765	471	42	5	5	NUM
easat-9765	471	43	,	,	PUNCT
easat-9765	471	44	no	no	INTJ
easat-9765	471	45	.	.	NOUN
easat-9765	471	46	3	3	NUM
easat-9765	471	47	,	,	PUNCT
easat-9765	471	48	pp	pp	ADJ
easat-9765	471	49	.	.	PUNCT
easat-9765	472	1	141	141	NUM
easat-9765	472	2	-	-	SYM
easat-9765	472	3	148	148	NUM
easat-9765	472	4	,	,	PUNCT
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easat-9765	472	6	.	.	PUNCT
easat-9765	473	1	[	[	X
easat-9765	473	2	31	31	NUM
easat-9765	473	3	]	]	PUNCT
easat-9765	473	4	i.	i.	PROPN
easat-9765	473	5	m.	m.	PROPN
easat-9765	473	6	fali	fali	PROPN
easat-9765	473	7	,	,	PUNCT
easat-9765	473	8	o.	o.	PROPN
easat-9765	473	9	n.	n.	PROPN
easat-9765	473	10	philomena	philomena	PROPN
easat-9765	473	11	,	,	PUNCT
easat-9765	473	12	y.	y.	PROPN
easat-9765	473	13	ibrahim	ibrahim	PROPN
easat-9765	473	14	,	,	PUNCT
easat-9765	473	15	and	and	CCONJ
easat-9765	473	16	j.	j.	PROPN
easat-9765	473	17	amos	amos	PROPN
easat-9765	473	18	,	,	PUNCT
easat-9765	473	19	"	"	PUNCT
easat-9765	473	20	risk	risk	NOUN
easat-9765	473	21	management	management	NOUN
easat-9765	473	22	committee	committee	NOUN
easat-9765	473	23	size	size	NOUN
easat-9765	473	24	,	,	PUNCT
easat-9765	473	25	independence	independence	NOUN
easat-9765	473	26	,	,	PUNCT
easat-9765	473	27	expertise	expertise	NOUN
easat-9765	473	28	and	and	CCONJ
easat-9765	473	29	financial	financial	ADJ
easat-9765	473	30	performance	performance	NOUN
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easat-9765	473	32	listed	list	VERB
easat-9765	473	33	insurance	insurance	NOUN
easat-9765	473	34	firms	firm	NOUN
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easat-9765	473	36	nigeria	nigeria	PROPN
easat-9765	473	37	,	,	PUNCT
easat-9765	473	38	"	"	PUNCT
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easat-9765	473	40	journal	journal	NOUN
easat-9765	473	41	of	of	ADP
easat-9765	473	42	research	research	NOUN
easat-9765	473	43	and	and	CCONJ
easat-9765	473	44	innovation	innovation	NOUN
easat-9765	473	45	in	in	ADP
easat-9765	473	46	social	social	ADJ
easat-9765	473	47	science	science	NOUN
easat-9765	473	48	,	,	PUNCT
easat-9765	473	49	vol	vol	NOUN
easat-9765	473	50	.	.	PROPN
easat-9765	473	51	4	4	NUM
easat-9765	473	52	,	,	PUNCT
easat-9765	473	53	no	no	INTJ
easat-9765	473	54	.	.	NOUN
easat-9765	473	55	5	5	NUM
easat-9765	473	56	,	,	PUNCT
easat-9765	473	57	pp	pp	ADJ
easat-9765	473	58	.	.	PUNCT
easat-9765	474	1	77	77	NUM
easat-9765	474	2	-	-	SYM
easat-9765	474	3	89	89	NUM
easat-9765	474	4	,	,	PUNCT
easat-9765	474	5	2020c	2020c	NUM
easat-9765	474	6	.	.	PUNCT
easat-9765	475	1	[	[	X
easat-9765	475	2	32	32	NUM
easat-9765	475	3	]	]	X
easat-9765	475	4	y.	y.	PROPN
easat-9765	475	5	g.	g.	PROPN
easat-9765	475	6	jugu	jugu	PROPN
easat-9765	475	7	,	,	PUNCT
easat-9765	475	8	g.	g.	PROPN
easat-9765	475	9	b.	b.	PROPN
easat-9765	475	10	ponjul	ponjul	PROPN
easat-9765	475	11	,	,	PUNCT
easat-9765	475	12	a.	a.	PROPN
easat-9765	475	13	j.	j.	PROPN
easat-9765	475	14	ahan	ahan	PROPN
easat-9765	475	15	,	,	PUNCT
easat-9765	475	16	and	and	CCONJ
easat-9765	475	17	k.	k.	PROPN
easat-9765	475	18	r.	r.	PROPN
easat-9765	475	19	dakung	dakung	PROPN
easat-9765	475	20	,	,	PUNCT
easat-9765	475	21	"	"	PUNCT
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easat-9765	475	24	financial	financial	ADJ
easat-9765	475	25	risk	risk	NOUN
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easat-9765	475	29	of	of	ADP
easat-9765	475	30	non	non	ADJ
easat-9765	475	31	-	-	ADJ
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easat-9765	475	34	companies	company	NOUN
easat-9765	475	35	in	in	ADP
easat-9765	475	36	nigeria	nigeria	PROPN
easat-9765	475	37	,	,	PUNCT
easat-9765	475	38	"	"	PUNCT
easat-9765	475	39	journal	journal	NOUN
easat-9765	475	40	of	of	ADP
easat-9765	475	41	economics	economic	NOUN
easat-9765	475	42	and	and	CCONJ
easat-9765	475	43	allied	allied	ADJ
easat-9765	475	44	research	research	NOUN
easat-9765	475	45	,	,	PUNCT
easat-9765	475	46	vol	vol	NOUN
easat-9765	475	47	.	.	PROPN
easat-9765	475	48	4	4	NUM
easat-9765	475	49	,	,	PUNCT
easat-9765	475	50	no	no	INTJ
easat-9765	475	51	.	.	NOUN
easat-9765	475	52	1	1	NUM
easat-9765	475	53	,	,	PUNCT
easat-9765	475	54	pp	pp	ADJ
easat-9765	475	55	.	.	PUNCT
easat-9765	475	56	67	67	NUM
easat-9765	475	57	-	-	SYM
easat-9765	475	58	76	76	NUM
easat-9765	475	59	,	,	PUNCT
easat-9765	475	60	2020	2020	NUM
easat-9765	475	61	.	.	PUNCT
easat-9765	476	1	[	[	X
easat-9765	476	2	33	33	NUM
easat-9765	476	3	]	]	PUNCT
easat-9765	476	4	t.	t.	PROPN
easat-9765	476	5	adrian	adrian	PROPN
easat-9765	476	6	,	,	PUNCT
easat-9765	476	7	"	"	PUNCT
easat-9765	476	8	procyclical	procyclical	ADJ
easat-9765	476	9	leverage	leverage	NOUN
easat-9765	476	10	and	and	CCONJ
easat-9765	476	11	value	value	NOUN
easat-9765	476	12	-	-	PUNCT
easat-9765	476	13	at	at	ADP
easat-9765	476	14	-	-	PUNCT
easat-9765	476	15	risk	risk	NOUN
easat-9765	476	16	,	,	PUNCT
easat-9765	476	17	"	"	PUNCT
easat-9765	476	18	the	the	DET
easat-9765	476	19	review	review	NOUN
easat-9765	476	20	of	of	ADP
easat-9765	476	21	financial	financial	ADJ
easat-9765	476	22	studies	study	NOUN
easat-9765	476	23	,	,	PUNCT
easat-9765	476	24	vol	vol	NOUN
easat-9765	476	25	.	.	PROPN
easat-9765	476	26	27	27	NUM
easat-9765	476	27	,	,	PUNCT
easat-9765	476	28	no	no	INTJ
easat-9765	476	29	.	.	NOUN
easat-9765	476	30	2	2	NUM
easat-9765	476	31	,	,	PUNCT
easat-9765	476	32	pp	pp	ADJ
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easat-9765	477	1	373–403	373–403	NUM
easat-9765	477	2	,	,	PUNCT
easat-9765	477	3	2014	2014	NUM
easat-9765	477	4	.	.	PUNCT
easat-9765	478	1	[	[	X
easat-9765	478	2	34	34	NUM
easat-9765	478	3	]	]	PUNCT
easat-9765	478	4	a.	a.	NOUN
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easat-9765	478	6	and	and	CCONJ
easat-9765	478	7	r.	r.	PROPN
easat-9765	478	8	s.	s.	PROPN
easat-9765	478	9	kaplan	kaplan	PROPN
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easat-9765	478	11	"	"	PUNCT
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easat-9765	478	21	"	"	PUNCT
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easat-9765	478	25	,	,	PUNCT
easat-9765	478	26	pp	pp	ADJ
easat-9765	478	27	.	.	PUNCT
easat-9765	479	1	1	1	NUM
easat-9765	479	2	-	-	SYM
easat-9765	479	3	44	44	NUM
easat-9765	479	4	,	,	PUNCT
easat-9765	479	5	2014	2014	NUM
easat-9765	479	6	.	.	PUNCT
easat-9765	479	7	https://doi.org/10.2139/ssrn.2311293	https://doi.org/10.2139/ssrn.2311293	X
easat-9765	480	1	[	[	X
easat-9765	480	2	35	35	NUM
easat-9765	480	3	]	]	X
easat-9765	480	4	j.	j.	PROPN
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easat-9765	480	7	and	and	CCONJ
easat-9765	480	8	t.	t.	PROPN
easat-9765	480	9	m.	m.	PROPN
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easat-9765	480	11	,	,	PUNCT
easat-9765	480	12	fundamental	fundamental	ADJ
easat-9765	480	13	of	of	ADP
easat-9765	480	14	risk	risk	NOUN
easat-9765	480	15	and	and	CCONJ
easat-9765	480	16	insurance	insurance	NOUN
easat-9765	480	17	,	,	PUNCT
easat-9765	480	18	10th	10th	ADJ
easat-9765	480	19	ed	ed	NOUN
easat-9765	480	20	.	.	PUNCT
easat-9765	481	1	united	united	PROPN
easat-9765	481	2	states	states	PROPN
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easat-9765	481	11	.	.	PUNCT
easat-9765	482	1	[	[	X
easat-9765	482	2	36	36	NUM
easat-9765	482	3	]	]	X
easat-9765	482	4	m.	m.	NOUN
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easat-9765	482	6	,	,	PUNCT
easat-9765	482	7	"	"	PUNCT
easat-9765	482	8	profitability	profitability	NOUN
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easat-9765	482	10	:	:	PUNCT
easat-9765	482	11	a	a	DET
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easat-9765	482	16	&	&	CCONJ
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easat-9765	482	20	,	,	PUNCT
easat-9765	482	21	"	"	PUNCT
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easat-9765	482	27	finance	finance	NOUN
easat-9765	482	28	,	,	PUNCT
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easat-9765	483	1	3	3	NUM
easat-9765	483	2	,	,	PUNCT
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easat-9765	483	5	2	2	NUM
easat-9765	483	6	,	,	PUNCT
easat-9765	483	7	pp	pp	ADJ
easat-9765	483	8	.	.	PUNCT
easat-9765	484	1	19	19	NUM
easat-9765	484	2	-	-	SYM
easat-9765	484	3	22	22	NUM
easat-9765	484	4	,	,	PUNCT
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easat-9765	484	6	.	.	PUNCT
easat-9765	485	1	[	[	X
easat-9765	485	2	37	37	NUM
easat-9765	485	3	]	]	PUNCT
easat-9765	485	4	e.	e.	PROPN
easat-9765	485	5	g.	g.	PROPN
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easat-9765	485	12	and	and	CCONJ
easat-9765	485	13	e.	e.	PROPN
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easat-9765	485	27	a	a	DET
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easat-9765	485	29	:	:	PUNCT
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easat-9765	485	39	"	"	PUNCT
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easat-9765	485	49	,	,	PUNCT
easat-9765	485	50	vol	vol	NOUN
easat-9765	485	51	.	.	PROPN
easat-9765	486	1	3	3	NUM
easat-9765	486	2	,	,	PUNCT
easat-9765	486	3	no	no	INTJ
easat-9765	486	4	.	.	NOUN
easat-9765	486	5	7	7	NUM
easat-9765	486	6	,	,	PUNCT
easat-9765	486	7	pp	pp	ADJ
easat-9765	486	8	.	.	PUNCT
easat-9765	487	1	76	76	NUM
easat-9765	487	2	-	-	SYM
easat-9765	487	3	94	94	NUM
easat-9765	487	4	,	,	PUNCT
easat-9765	487	5	2015	2015	NUM
easat-9765	487	6	.	.	PUNCT
easat-9765	488	1	[	[	X
easat-9765	488	2	38	38	NUM
easat-9765	488	3	]	]	PUNCT
easat-9765	488	4	a.	a.	NOUN
easat-9765	488	5	a.	a.	NOUN
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easat-9765	488	8	j.	j.	PROPN
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easat-9765	488	12	and	and	CCONJ
easat-9765	488	13	j.	j.	PROPN
easat-9765	488	14	u.	u.	PROPN
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easat-9765	488	17	"	"	PUNCT
easat-9765	488	18	effects	effect	NOUN
easat-9765	488	19	of	of	ADP
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easat-9765	488	22	cost	cost	NOUN
easat-9765	488	23	on	on	ADP
easat-9765	488	24	profitability	profitability	NOUN
easat-9765	488	25	of	of	ADP
easat-9765	488	26	banks	bank	NOUN
easat-9765	488	27	in	in	ADP
easat-9765	488	28	nigeria	nigeria	PROPN
easat-9765	488	29	,	,	PUNCT
easat-9765	488	30	"	"	PUNCT
easat-9765	488	31	expert	expert	ADJ
easat-9765	488	32	journal	journal	NOUN
easat-9765	488	33	of	of	ADP
easat-9765	488	34	finance	finance	NOUN
easat-9765	488	35	,	,	PUNCT
easat-9765	488	36	vol	vol	NOUN
easat-9765	488	37	.	.	PROPN
easat-9765	488	38	4	4	NUM
easat-9765	488	39	,	,	PUNCT
easat-9765	488	40	pp	pp	ADJ
easat-9765	488	41	.	.	PUNCT
easat-9765	489	1	10	10	NUM
easat-9765	489	2	-	-	SYM
easat-9765	489	3	18	18	NUM
easat-9765	489	4	,	,	PUNCT
easat-9765	489	5	2016	2016	NUM
easat-9765	489	6	.	.	PUNCT
easat-9765	490	1	[	[	X
easat-9765	490	2	39	39	NUM
easat-9765	490	3	]	]	PUNCT
easat-9765	490	4	a.	a.	NOUN
easat-9765	490	5	m.	m.	NOUN
easat-9765	490	6	eljelly	eljelly	ADV
easat-9765	490	7	,	,	PUNCT
easat-9765	490	8	"	"	PUNCT
easat-9765	490	9	liquidity‐profitability	liquidity‐profitability	NOUN
easat-9765	490	10	tradeoff	tradeoff	NOUN
easat-9765	490	11	:	:	PUNCT
easat-9765	490	12	an	an	DET
easat-9765	490	13	empirical	empirical	ADJ
easat-9765	490	14	investigation	investigation	NOUN
easat-9765	490	15	in	in	ADP
easat-9765	490	16	an	an	DET
easat-9765	490	17	emerging	emerge	VERB
easat-9765	490	18	market	market	NOUN
easat-9765	490	19	,	,	PUNCT
easat-9765	490	20	"	"	PUNCT
easat-9765	490	21	international	international	ADJ
easat-9765	490	22	journal	journal	NOUN
easat-9765	490	23	of	of	ADP
easat-9765	490	24	commerce	commerce	PROPN
easat-9765	490	25	and	and	CCONJ
easat-9765	490	26	management	management	NOUN
easat-9765	490	27	,	,	PUNCT
easat-9765	490	28	vol	vol	NOUN
easat-9765	490	29	.	.	PROPN
easat-9765	490	30	14	14	NUM
easat-9765	490	31	,	,	PUNCT
easat-9765	490	32	no	no	INTJ
easat-9765	490	33	.	.	NOUN
easat-9765	490	34	2	2	NUM
easat-9765	490	35	,	,	PUNCT
easat-9765	490	36	pp	pp	ADJ
easat-9765	490	37	.	.	PUNCT
easat-9765	491	1	48	48	NUM
easat-9765	491	2	-	-	SYM
easat-9765	491	3	61	61	NUM
easat-9765	491	4	,	,	PUNCT
easat-9765	491	5	2004	2004	NUM
easat-9765	491	6	.	.	PUNCT
easat-9765	492	1	https://doi.org/10.1108/10569210480000179	https://doi.org/10.1108/10569210480000179	PUNCT
easat-9765	493	1	[	[	X
easat-9765	493	2	40	40	NUM
easat-9765	493	3	]	]	PUNCT
easat-9765	493	4	s.	s.	PROPN
easat-9765	493	5	a.	a.	PROPN
easat-9765	493	6	sulaiman	sulaiman	PROPN
easat-9765	493	7	,	,	PUNCT
easat-9765	493	8	m.	m.	NOUN
easat-9765	493	9	u.	u.	PROPN
easat-9765	493	10	mohammed	mohammed	PROPN
easat-9765	493	11	,	,	PUNCT
easat-9765	493	12	and	and	CCONJ
easat-9765	493	13	k.	k.	PROPN
easat-9765	493	14	k.	k.	PROPN
easat-9765	493	15	musa	musa	PROPN
easat-9765	493	16	,	,	PUNCT
easat-9765	493	17	"	"	PUNCT
easat-9765	493	18	corporate	corporate	ADJ
easat-9765	493	19	governance	governance	NOUN
easat-9765	493	20	mechanisms	mechanism	NOUN
easat-9765	493	21	and	and	CCONJ
easat-9765	493	22	profitability	profitability	NOUN
easat-9765	493	23	of	of	ADP
easat-9765	493	24	listed	list	VERB
easat-9765	493	25	companies	company	NOUN
easat-9765	493	26	in	in	ADP
easat-9765	493	27	nigeria	nigeria	PROPN
easat-9765	493	28	,	,	PUNCT
easat-9765	493	29	"	"	PUNCT
easat-9765	493	30	journal	journal	NOUN
easat-9765	493	31	of	of	ADP
easat-9765	493	32	accounting	accounting	NOUN
easat-9765	493	33	and	and	CCONJ
easat-9765	493	34	management	management	NOUN
easat-9765	493	35	,	,	PUNCT
easat-9765	493	36	vol	vol	NOUN
easat-9765	493	37	.	.	PROPN
easat-9765	493	38	1	1	NUM
easat-9765	493	39	,	,	PUNCT
easat-9765	493	40	no	no	INTJ
easat-9765	493	41	.	.	NOUN
easat-9765	493	42	2	2	NUM
easat-9765	493	43	,	,	PUNCT
easat-9765	493	44	pp	pp	ADJ
easat-9765	493	45	.	.	PUNCT
easat-9765	494	1	173–178	173–178	NUM
easat-9765	494	2	,	,	PUNCT
easat-9765	494	3	2018	2018	NUM
easat-9765	494	4	.	.	PUNCT
easat-9765	495	1	[	[	X
easat-9765	495	2	41	41	NUM
easat-9765	495	3	]	]	PUNCT
easat-9765	495	4	k.	k.	PROPN
easat-9765	495	5	singh	singh	PROPN
easat-9765	495	6	,	,	PUNCT
easat-9765	495	7	"	"	PUNCT
easat-9765	495	8	social	social	ADJ
easat-9765	495	9	performance	performance	NOUN
easat-9765	495	10	,	,	PUNCT
easat-9765	495	11	financial	financial	ADJ
easat-9765	495	12	risk	risk	NOUN
easat-9765	495	13	and	and	CCONJ
easat-9765	495	14	financial	financial	ADJ
easat-9765	495	15	performance	performance	NOUN
easat-9765	495	16	in	in	ADP
easat-9765	495	17	microfinance	microfinance	NOUN
easat-9765	495	18	institutions	institution	NOUN
easat-9765	495	19	,	,	PUNCT
easat-9765	495	20	"	"	PUNCT
easat-9765	495	21	international	international	ADJ
easat-9765	495	22	journal	journal	NOUN
easat-9765	495	23	of	of	ADP
easat-9765	495	24	bank	bank	PROPN
easat-9765	495	25	marketing	marketing	NOUN
easat-9765	495	26	,	,	PUNCT
easat-9765	495	27	vol	vol	NOUN
easat-9765	495	28	.	.	PROPN
easat-9765	495	29	42	42	NUM
easat-9765	495	30	,	,	PUNCT
easat-9765	495	31	no	no	INTJ
easat-9765	495	32	.	.	NOUN
easat-9765	495	33	4	4	NUM
easat-9765	495	34	,	,	PUNCT
easat-9765	495	35	pp	pp	ADJ
easat-9765	495	36	.	.	PUNCT
easat-9765	496	1	768	768	NUM
easat-9765	496	2	-	-	SYM
easat-9765	496	3	793	793	NUM
easat-9765	496	4	,	,	PUNCT
easat-9765	496	5	2024	2024	NUM
easat-9765	496	6	.	.	PUNCT
easat-9765	497	1	https://doi.org/10.1108/ijbm-01-2023-0005	https://doi.org/10.1108/ijbm-01-2023-0005	PROPN
easat-9765	497	2	[	[	X
easat-9765	497	3	42	42	NUM
easat-9765	497	4	]	]	PUNCT
easat-9765	497	5	a.	a.	NOUN
easat-9765	497	6	a.	a.	NOUN
easat-9765	497	7	elamer	elamer	PROPN
easat-9765	497	8	and	and	CCONJ
easat-9765	497	9	i.	i.	PROPN
easat-9765	497	10	benyazid	benyazid	PROPN
easat-9765	497	11	,	,	PUNCT
easat-9765	497	12	"	"	PUNCT
easat-9765	497	13	the	the	DET
easat-9765	497	14	impact	impact	NOUN
easat-9765	497	15	of	of	ADP
easat-9765	497	16	risk	risk	NOUN
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easat-9765	497	18	on	on	ADP
easat-9765	497	19	financial	financial	ADJ
easat-9765	497	20	performance	performance	NOUN
easat-9765	497	21	of	of	ADP
easat-9765	497	22	uk	uk	PROPN
easat-9765	497	23	financial	financial	ADJ
easat-9765	497	24	institutions	institution	NOUN
easat-9765	497	25	,	,	PUNCT
easat-9765	497	26	"	"	PUNCT
easat-9765	497	27	international	international	ADJ
easat-9765	497	28	journal	journal	NOUN
easat-9765	497	29	of	of	ADP
easat-9765	497	30	accounting	accounting	NOUN
easat-9765	497	31	and	and	CCONJ
easat-9765	497	32	finance	finance	NOUN
easat-9765	497	33	,	,	PUNCT
easat-9765	497	34	vol	vol	NOUN
easat-9765	497	35	.	.	PROPN
easat-9765	497	36	8	8	NUM
easat-9765	497	37	,	,	PUNCT
easat-9765	497	38	no	no	INTJ
easat-9765	497	39	.	.	NOUN
easat-9765	497	40	2	2	NUM
easat-9765	497	41	,	,	PUNCT
easat-9765	497	42	pp	pp	ADJ
easat-9765	497	43	.	.	PUNCT
easat-9765	498	1	161–180	161–180	NUM
easat-9765	498	2	,	,	PUNCT
easat-9765	498	3	2018	2018	NUM
easat-9765	498	4	.	.	PUNCT
easat-9765	499	1	https://doi.org/10.1504/ijaf.2018.10014470	https://doi.org/10.1504/ijaf.2018.10014470	PROPN
easat-9765	500	1	[	[	X
easat-9765	500	2	43	43	NUM
easat-9765	500	3	]	]	X
easat-9765	500	4	o.	o.	PROPN
easat-9765	500	5	olumide	olumide	PROPN
easat-9765	500	6	,	,	PUNCT
easat-9765	500	7	n.	n.	PROPN
easat-9765	500	8	p.	p.	NOUN
easat-9765	500	9	okika	okika	PROPN
easat-9765	500	10	,	,	PUNCT
easat-9765	500	11	i.	i.	NOUN
easat-9765	500	12	yunusa	yunusa	NOUN
easat-9765	500	13	,	,	PUNCT
easat-9765	500	14	and	and	CCONJ
easat-9765	500	15	j.	j.	PROPN
easat-9765	500	16	amos	amos	PROPN
easat-9765	500	17	,	,	PUNCT
easat-9765	500	18	"	"	PUNCT
easat-9765	500	19	risk	risk	NOUN
easat-9765	500	20	management	management	NOUN
easat-9765	500	21	committee	committee	NOUN
easat-9765	500	22	size	size	NOUN
easat-9765	500	23	,	,	PUNCT
easat-9765	500	24	independence	independence	NOUN
easat-9765	500	25	,	,	PUNCT
easat-9765	500	26	expertise	expertise	NOUN
easat-9765	500	27	and	and	CCONJ
easat-9765	500	28	financial	financial	ADJ
easat-9765	500	29	performance	performance	NOUN
easat-9765	500	30	of	of	ADP
easat-9765	500	31	listed	list	VERB
easat-9765	500	32	insurance	insurance	NOUN
easat-9765	500	33	firms	firm	NOUN
easat-9765	500	34	in	in	ADP
easat-9765	500	35	nigeria	nigeria	PROPN
easat-9765	500	36	,	,	PUNCT
easat-9765	500	37	"	"	PUNCT
easat-9765	500	38	international	international	ADJ
easat-9765	500	39	journal	journal	NOUN
easat-9765	500	40	of	of	ADP
easat-9765	500	41	research	research	NOUN
easat-9765	500	42	and	and	CCONJ
easat-9765	500	43	innovation	innovation	NOUN
easat-9765	500	44	in	in	ADP
easat-9765	500	45	social	social	ADJ
easat-9765	500	46	science	science	NOUN
easat-9765	500	47	,	,	PUNCT
easat-9765	500	48	vol	vol	NOUN
easat-9765	500	49	.	.	PROPN
easat-9765	500	50	4	4	NUM
easat-9765	500	51	,	,	PUNCT
easat-9765	500	52	no	no	INTJ
easat-9765	500	53	.	.	NOUN
easat-9765	500	54	5	5	NUM
easat-9765	500	55	,	,	PUNCT
easat-9765	500	56	pp	pp	ADJ
easat-9765	500	57	.	.	PUNCT
easat-9765	501	1	313–319	313–319	NUM
easat-9765	501	2	,	,	PUNCT
easat-9765	501	3	2019	2019	NUM
easat-9765	501	4	.	.	PUNCT
easat-9765	502	1	[	[	X
easat-9765	502	2	44	44	NUM
easat-9765	502	3	]	]	PUNCT
easat-9765	502	4	m.	m.	NOUN
easat-9765	502	5	kioko	kioko	PROPN
easat-9765	502	6	,	,	PUNCT
easat-9765	502	7	m.	m.	NOUN
easat-9765	502	8	mutua	mutua	PROPN
easat-9765	502	9	,	,	PUNCT
easat-9765	502	10	and	and	CCONJ
easat-9765	502	11	a.	a.	PROPN
easat-9765	502	12	njeru	njeru	PROPN
easat-9765	502	13	,	,	PUNCT
easat-9765	502	14	risk	risk	NOUN
easat-9765	502	15	management	management	NOUN
easat-9765	502	16	and	and	CCONJ
easat-9765	502	17	financial	financial	ADJ
easat-9765	502	18	performance	performance	NOUN
easat-9765	502	19	of	of	ADP
easat-9765	502	20	listed	list	VERB
easat-9765	502	21	consumer	consumer	NOUN
easat-9765	502	22	goods	good	NOUN
easat-9765	502	23	companies	company	NOUN
easat-9765	502	24	in	in	ADP
easat-9765	502	25	nigeria	nigeria	PROPN
easat-9765	502	26	.	.	PUNCT
easat-9765	503	1	nigeria	nigeria	PROPN
easat-9765	503	2	:	:	PUNCT
easat-9765	503	3	academia.edu	academia.edu	NOUN
easat-9765	503	4	,	,	PUNCT
easat-9765	503	5	2019	2019	NUM
easat-9765	503	6	.	.	PUNCT
easat-9765	504	1	[	[	X
easat-9765	504	2	45	45	NUM
easat-9765	504	3	]	]	PUNCT
easat-9765	504	4	j.	j.	PROPN
easat-9765	504	5	g.	g.	PROPN
easat-9765	504	6	muriithi	muriithi	PROPN
easat-9765	504	7	,	,	PUNCT
easat-9765	504	8	"	"	PUNCT
easat-9765	504	9	effect	effect	NOUN
easat-9765	504	10	of	of	ADP
easat-9765	504	11	financial	financial	ADJ
easat-9765	504	12	risk	risk	NOUN
easat-9765	504	13	on	on	ADP
easat-9765	504	14	financial	financial	ADJ
easat-9765	504	15	performance	performance	NOUN
easat-9765	504	16	of	of	ADP
easat-9765	504	17	commercial	commercial	ADJ
easat-9765	504	18	banks	bank	NOUN
easat-9765	504	19	in	in	ADP
easat-9765	504	20	kenya	kenya	NOUN
easat-9765	504	21	,	,	PUNCT
easat-9765	504	22	"	"	PUNCT
easat-9765	504	23	doctoral	doctoral	ADJ
easat-9765	504	24	dissertation	dissertation	NOUN
easat-9765	504	25	,	,	PUNCT
easat-9765	504	26	cohred	cohre	VERB
easat-9765	504	27	,	,	PUNCT
easat-9765	504	28	jkuat	jkuat	PROPN
easat-9765	504	29	,	,	PUNCT
easat-9765	504	30	2016	2016	NUM
easat-9765	504	31	.	.	PUNCT
easat-9765	505	1	[	[	X
easat-9765	505	2	46	46	NUM
easat-9765	505	3	]	]	X
easat-9765	505	4	v.	v.	ADP
easat-9765	505	5	n.	n.	NOUN
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easat-9765	505	7	and	and	CCONJ
easat-9765	505	8	m.	m.	NOUN
easat-9765	505	9	a.	a.	PROPN
easat-9765	505	10	n.	n.	PROPN
easat-9765	505	11	igbodika	igbodika	PROPN
easat-9765	505	12	,	,	PUNCT
easat-9765	505	13	"	"	PUNCT
easat-9765	505	14	risk	risk	NOUN
easat-9765	505	15	management	management	NOUN
easat-9765	505	16	and	and	CCONJ
easat-9765	505	17	the	the	DET
easat-9765	505	18	financial	financial	ADJ
easat-9765	505	19	performance	performance	NOUN
easat-9765	505	20	of	of	ADP
easat-9765	505	21	banks	bank	NOUN
easat-9765	505	22	in	in	ADP
easat-9765	505	23	nigeria	nigeria	PROPN
easat-9765	505	24	,	,	PUNCT
easat-9765	505	25	"	"	PUNCT
easat-9765	505	26	international	international	ADJ
easat-9765	505	27	journal	journal	NOUN
easat-9765	505	28	of	of	ADP
easat-9765	505	29	banking	banking	NOUN
easat-9765	505	30	and	and	CCONJ
easat-9765	505	31	finance	finance	NOUN
easat-9765	505	32	research	research	NOUN
easat-9765	505	33	,	,	PUNCT
easat-9765	505	34	vol	vol	NOUN
easat-9765	505	35	.	.	PROPN
easat-9765	505	36	5	5	NUM
easat-9765	505	37	,	,	PUNCT
easat-9765	505	38	no	no	INTJ
easat-9765	505	39	.	.	NOUN
easat-9765	505	40	1	1	NUM
easat-9765	505	41	,	,	PUNCT
easat-9765	505	42	pp	pp	PROPN
easat-9765	505	43	.	.	PUNCT
easat-9765	506	1	1–16	1–16	NOUN
easat-9765	506	2	,	,	PUNCT
easat-9765	506	3	2019	2019	NUM
easat-9765	506	4	.	.	PUNCT
easat-9765	507	1	[	[	X
easat-9765	507	2	47	47	NUM
easat-9765	507	3	]	]	PUNCT
easat-9765	507	4	l.	l.	PROPN
easat-9765	507	5	i.	i.	PROPN
easat-9765	507	6	olalekan	olalekan	PROPN
easat-9765	507	7	,	,	PUNCT
easat-9765	507	8	m.	m.	PROPN
easat-9765	507	9	l.	l.	PROPN
easat-9765	507	10	olumide	olumide	PROPN
easat-9765	507	11	,	,	PUNCT
easat-9765	507	12	and	and	CCONJ
easat-9765	507	13	i.	i.	PROPN
easat-9765	507	14	m.	m.	PROPN
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easat-9765	507	16	,	,	PUNCT
easat-9765	507	17	"	"	PUNCT
easat-9765	507	18	financial	financial	ADJ
easat-9765	507	19	risk	risk	NOUN
easat-9765	507	20	management	management	NOUN
easat-9765	507	21	and	and	CCONJ
easat-9765	507	22	the	the	DET
easat-9765	507	23	profitability	profitability	NOUN
easat-9765	507	24	:	:	PUNCT
easat-9765	507	25	an	an	DET
easat-9765	507	26	empirical	empirical	ADJ
easat-9765	507	27	evidence	evidence	NOUN
easat-9765	507	28	from	from	ADP
easat-9765	507	29	commercial	commercial	ADJ
easat-9765	507	30	banks	bank	NOUN
easat-9765	507	31	in	in	ADP
easat-9765	507	32	nigeria	nigeria	PROPN
easat-9765	507	33	,	,	PUNCT
easat-9765	507	34	"	"	PUNCT
easat-9765	507	35	journal	journal	NOUN
easat-9765	507	36	of	of	ADP
easat-9765	507	37	management	management	NOUN
easat-9765	507	38	sciences	sciences	PROPN
easat-9765	507	39	,	,	PUNCT
easat-9765	507	40	vol	vol	NOUN
easat-9765	507	41	.	.	PROPN
easat-9765	507	42	16	16	NUM
easat-9765	507	43	,	,	PUNCT
easat-9765	507	44	no	no	INTJ
easat-9765	507	45	.	.	NOUN
easat-9765	507	46	2	2	NUM
easat-9765	507	47	,	,	PUNCT
easat-9765	507	48	pp	pp	ADJ
easat-9765	507	49	.	.	PUNCT
easat-9765	508	1	117	117	NUM
easat-9765	508	2	-	-	SYM
easat-9765	508	3	137	137	NUM
easat-9765	508	4	,	,	PUNCT
easat-9765	508	5	2018	2018	NUM
easat-9765	508	6	.	.	PUNCT
easat-9765	509	1	[	[	X
easat-9765	509	2	48	48	NUM
easat-9765	509	3	]	]	PUNCT
easat-9765	509	4	r.	r.	PROPN
easat-9765	509	5	suheyli	suheyli	PROPN
easat-9765	509	6	,	,	PUNCT
easat-9765	509	7	"	"	PUNCT
easat-9765	509	8	determinants	determinant	NOUN
easat-9765	509	9	of	of	ADP
easat-9765	509	10	profitability	profitability	NOUN
easat-9765	509	11	on	on	ADP
easat-9765	509	12	insurance	insurance	NOUN
easat-9765	509	13	companies	company	NOUN
easat-9765	509	14	in	in	ADP
easat-9765	509	15	ethiopia	ethiopia	PROPN
easat-9765	509	16	,	,	PUNCT
easat-9765	509	17	"	"	PUNCT
easat-9765	509	18	unpublished	unpublished	ADJ
easat-9765	509	19	master	master	NOUN
easat-9765	509	20	’s	’s	PART
easat-9765	509	21	thesis	thesis	NOUN
easat-9765	509	22	,	,	PUNCT
easat-9765	509	23	addis	addis	PROPN
easat-9765	509	24	ababa	ababa	PROPN
easat-9765	509	25	university	university	PROPN
easat-9765	509	26	,	,	PUNCT
easat-9765	509	27	2015	2015	NUM
easat-9765	509	28	.	.	PUNCT
easat-9765	510	1	https://doi.org/10.2139/ssrn.2311293	https://doi.org/10.2139/ssrn.2311293	NOUN
easat-9765	511	1	https://doi.org/10.1108/10569210480000179	https://doi.org/10.1108/10569210480000179	AUX
easat-9765	511	2	https://doi.org/10.1108/ijbm-01-2023-0005	https://doi.org/10.1108/ijbm-01-2023-0005	PROPN
easat-9765	511	3	https://doi.org/10.1504/ijaf.2018.10014470	https://doi.org/10.1504/ijaf.2018.10014470	PROPN