id	sid	tid	token	lemma	pos
esutjss-283	1	1	volume	volume	NOUN
esutjss-283	1	2	10	10	NUM
esutjss-283	1	3	number	number	NOUN
esutjss-283	1	4	2	2	NUM
esutjss-283	1	5	,	,	PUNCT
esutjss-283	1	6	2025	2025	NUM
esutjss-283	1	7	faculty	faculty	NOUN
esutjss-283	1	8	of	of	ADP
esutjss-283	1	9	social	social	ADJ
esutjss-283	1	10	sciences	science	NOUN
esutjss-283	1	11	,	,	PUNCT
esutjss-283	1	12	enugu	enugu	PROPN
esutjss-283	1	13	state	state	PROPN
esutjss-283	1	14	university	university	PROPN
esutjss-283	1	15	of	of	ADP
esutjss-283	1	16	science	science	NOUN
esutjss-283	1	17	and	and	CCONJ
esutjss-283	1	18	technology	technology	NOUN
esutjss-283	1	19	editor	editor	NOUN
esutjss-283	1	20	-	-	PUNCT
esutjss-283	1	21	in	in	ADP
esutjss-283	1	22	-	-	PUNCT
esutjss-283	1	23	chief	chief	NOUN
esutjss-283	1	24	prof	prof	NOUN
esutjss-283	1	25	.	.	PUNCT
esutjss-283	2	1	nicholas	nicholas	PROPN
esutjss-283	2	2	attamah	attamah	VERB
esutjss-283	2	3	managing	manage	VERB
esutjss-283	2	4	editor	editor	NOUN
esutjss-283	2	5	prof	prof	PROPN
esutjss-283	2	6	.	.	PUNCT
esutjss-283	3	1	barnabas	barnabas	PROPN
esutjss-283	3	2	nwankwo	nwankwo	PROPN
esutjss-283	3	3	published	publish	VERB
esutjss-283	3	4	by	by	ADP
esutjss-283	3	5	enugu	enugu	PROPN
esutjss-283	3	6	state	state	PROPN
esutjss-283	3	7	university	university	PROPN
esutjss-283	3	8	of	of	ADP
esutjss-283	3	9	science	science	PROPN
esutjss-283	3	10	&	&	CCONJ
esutjss-283	3	11	technology	technology	PROPN
esutjss-283	3	12	journal	journal	NOUN
esutjss-283	3	13	of	of	ADP
esutjss-283	3	14	social	social	PROPN
esutjss-283	3	15	sciences	sciences	PROPN
esutjss-283	3	16	&	&	CCONJ
esutjss-283	3	17	humanities	humanity	NOUN
esutjss-283	3	18	267	267	NUM
esutjss-283	3	19	capital	capital	NOUN
esutjss-283	3	20	adequacy	adequacy	NOUN
esutjss-283	3	21	and	and	CCONJ
esutjss-283	3	22	the	the	DET
esutjss-283	3	23	financial	financial	ADJ
esutjss-283	3	24	performance	performance	NOUN
esutjss-283	3	25	of	of	ADP
esutjss-283	3	26	insurance	insurance	NOUN
esutjss-283	3	27	companies	company	NOUN
esutjss-283	3	28	:	:	PUNCT
esutjss-283	3	29	the	the	DET
esutjss-283	3	30	nigeria	nigeria	PROPN
esutjss-283	3	31	experience	experience	NOUN
esutjss-283	3	32	1fadun	1fadun	NUM
esutjss-283	3	33	,	,	PUNCT
esutjss-283	3	34	olajide	olajide	ADP
esutjss-283	3	35	solomon	solomon	PROPN
esutjss-283	3	36	(	(	PUNCT
esutjss-283	3	37	sofadun@yahoo.co.uk	sofadun@yahoo.co.uk	PROPN
esutjss-283	3	38	)	)	PUNCT
esutjss-283	3	39	*	*	PUNCT
esutjss-283	3	40	2oyerinde	2oyerinde	NUM
esutjss-283	3	41	,	,	PUNCT
esutjss-283	3	42	moses	moses	PROPN
esutjss-283	3	43	tunde	tunde	PROPN
esutjss-283	3	44	(	(	PUNCT
esutjss-283	3	45	mosesoyerinde818@gmail.com	mosesoyerinde818@gmail.com	PROPN
esutjss-283	3	46	)	)	PUNCT
esutjss-283	3	47	3aduloju	3aduloju	NUM
esutjss-283	3	48	,	,	PUNCT
esutjss-283	3	49	sunday	sunday	PROPN
esutjss-283	3	50	adekunle(ksaduloju@gmail.com	adekunle(ksaduloju@gmail.com	NOUN
esutjss-283	3	51	)	)	PUNCT
esutjss-283	4	1	1,2,3department	1,2,3department	NUM
esutjss-283	4	2	of	of	ADP
esutjss-283	4	3	actuarial	actuarial	ADJ
esutjss-283	4	4	science	science	NOUN
esutjss-283	4	5	&	&	CCONJ
esutjss-283	4	6	insurance	insurance	PROPN
esutjss-283	4	7	,	,	PUNCT
esutjss-283	4	8	university	university	NOUN
esutjss-283	4	9	of	of	ADP
esutjss-283	4	10	lagos	lago	NOUN
esutjss-283	4	11	,	,	PUNCT
esutjss-283	4	12	lagos	lagos	NOUN
esutjss-283	4	13	nigeria	nigeria	PROPN
esutjss-283	4	14	*	*	PUNCT
esutjss-283	4	15	corresponding	correspond	VERB
esutjss-283	4	16	author	author	NOUN
esutjss-283	4	17	:	:	PUNCT
esutjss-283	4	18	mosesoyerinde818@gmail.com	mosesoyerinde818@gmail.com	X
esutjss-283	4	19	abstract	abstract	VERB
esutjss-283	4	20	the	the	DET
esutjss-283	4	21	study	study	NOUN
esutjss-283	4	22	examined	examine	VERB
esutjss-283	4	23	capital	capital	NOUN
esutjss-283	4	24	adequacy	adequacy	NOUN
esutjss-283	4	25	on	on	ADP
esutjss-283	4	26	the	the	DET
esutjss-283	4	27	financial	financial	ADJ
esutjss-283	4	28	performance	performance	NOUN
esutjss-283	4	29	of	of	ADP
esutjss-283	4	30	insurance	insurance	NOUN
esutjss-283	4	31	firms	firm	NOUN
esutjss-283	4	32	,	,	PUNCT
esutjss-283	4	33	with	with	ADP
esutjss-283	4	34	a	a	DET
esutjss-283	4	35	specific	specific	ADJ
esutjss-283	4	36	focus	focus	NOUN
esutjss-283	4	37	on	on	ADP
esutjss-283	4	38	the	the	DET
esutjss-283	4	39	nigerian	nigerian	ADJ
esutjss-283	4	40	insurance	insurance	NOUN
esutjss-283	4	41	sector	sector	NOUN
esutjss-283	4	42	.	.	PUNCT
esutjss-283	5	1	the	the	DET
esutjss-283	5	2	study	study	NOUN
esutjss-283	5	3	adopted	adopt	VERB
esutjss-283	5	4	an	an	DET
esutjss-283	5	5	ex	ex	NOUN
esutjss-283	5	6	-	-	ADJ
esutjss-283	5	7	post	post	ADJ
esutjss-283	5	8	facto	facto	X
esutjss-283	5	9	research	research	NOUN
esutjss-283	5	10	design	design	NOUN
esutjss-283	5	11	,	,	PUNCT
esutjss-283	5	12	usinga	usinga	PROPN
esutjss-283	5	13	15	15	NUM
esutjss-283	5	14	-	-	PUNCT
esutjss-283	5	15	year	year	NOUN
esutjss-283	5	16	(	(	PUNCT
esutjss-283	5	17	2007	2007	NUM
esutjss-283	5	18	–	–	PUNCT
esutjss-283	5	19	2021	2021	NUM
esutjss-283	5	20	)	)	PUNCT
esutjss-283	5	21	time	time	NOUN
esutjss-283	5	22	series	series	PROPN
esutjss-283	5	23	secondary	secondary	ADJ
esutjss-283	5	24	data	data	PROPN
esutjss-283	5	25	.	.	PUNCT
esutjss-283	6	1	the	the	DET
esutjss-283	6	2	sample	sample	NOUN
esutjss-283	6	3	consisted	consist	VERB
esutjss-283	6	4	of	of	ADP
esutjss-283	6	5	nine	nine	NUM
esutjss-283	6	6	insurance	insurance	NOUN
esutjss-283	6	7	companies	company	NOUN
esutjss-283	6	8	using	use	VERB
esutjss-283	6	9	purposive	purposive	NOUN
esutjss-283	6	10	sampling	sampling	NOUN
esutjss-283	6	11	to	to	PART
esutjss-283	6	12	ensure	ensure	VERB
esutjss-283	6	13	a	a	DET
esutjss-283	6	14	cross	cross	NOUN
esutjss-283	6	15	-	-	NOUN
esutjss-283	6	16	representation	representation	NOUN
esutjss-283	6	17	of	of	ADP
esutjss-283	6	18	different	different	ADJ
esutjss-283	6	19	tiers	tier	NOUN
esutjss-283	6	20	within	within	ADP
esutjss-283	6	21	the	the	DET
esutjss-283	6	22	industry	industry	NOUN
esutjss-283	6	23	.	.	PUNCT
esutjss-283	7	1	this	this	DET
esutjss-283	7	2	study	study	NOUN
esutjss-283	7	3	explored	explore	VERB
esutjss-283	7	4	key	key	ADJ
esutjss-283	7	5	variables	variable	NOUN
esutjss-283	7	6	:	:	PUNCT
esutjss-283	7	7	capital	capital	NOUN
esutjss-283	7	8	adequacy	adequacy	NOUN
esutjss-283	7	9	and	and	CCONJ
esutjss-283	7	10	insurers	insurer	NOUN
esutjss-283	7	11	'	'	PART
esutjss-283	7	12	performance	performance	NOUN
esutjss-283	7	13	.	.	PUNCT
esutjss-283	8	1	capital	capital	NOUN
esutjss-283	8	2	adequacy	adequacy	NOUN
esutjss-283	8	3	(	(	PUNCT
esutjss-283	8	4	ca	ca	NOUN
esutjss-283	8	5	)	)	PUNCT
esutjss-283	8	6	is	be	AUX
esutjss-283	8	7	measured	measure	VERB
esutjss-283	8	8	using	use	VERB
esutjss-283	8	9	shareholders	shareholder	NOUN
esutjss-283	8	10	’	'	PUNCT
esutjss-283	8	11	funds	fund	NOUN
esutjss-283	8	12	,	,	PUNCT
esutjss-283	8	13	and	and	CCONJ
esutjss-283	8	14	insurance	insurance	NOUN
esutjss-283	8	15	companies	company	NOUN
esutjss-283	8	16	'	'	PART
esutjss-283	8	17	performance	performance	NOUN
esutjss-283	8	18	is	be	AUX
esutjss-283	8	19	measured	measure	VERB
esutjss-283	8	20	using	use	VERB
esutjss-283	8	21	the	the	DET
esutjss-283	8	22	return	return	NOUN
esutjss-283	8	23	on	on	ADP
esutjss-283	8	24	asset	asset	NOUN
esutjss-283	8	25	(	(	PUNCT
esutjss-283	8	26	roa	roa	PROPN
esutjss-283	8	27	)	)	PUNCT
esutjss-283	8	28	,	,	PUNCT
esutjss-283	8	29	return	return	VERB
esutjss-283	8	30	on	on	ADP
esutjss-283	8	31	equity	equity	NOUN
esutjss-283	8	32	(	(	PUNCT
esutjss-283	8	33	roe	roe	PROPN
esutjss-283	8	34	)	)	PUNCT
esutjss-283	8	35	,	,	PUNCT
esutjss-283	8	36	claims	claim	VERB
esutjss-283	8	37	ratio	ratio	NOUN
esutjss-283	8	38	(	(	PUNCT
esutjss-283	8	39	cr	cr	NOUN
esutjss-283	8	40	)	)	PUNCT
esutjss-283	8	41	,	,	PUNCT
esutjss-283	8	42	profitability	profitability	NOUN
esutjss-283	8	43	ratio	ratio	NOUN
esutjss-283	8	44	(	(	PUNCT
esutjss-283	8	45	pr	pr	NOUN
esutjss-283	8	46	)	)	PUNCT
esutjss-283	8	47	,	,	PUNCT
esutjss-283	8	48	and	and	CCONJ
esutjss-283	8	49	turnover	turnover	NOUN
esutjss-283	8	50	ratio	ratio	NOUN
esutjss-283	8	51	(	(	PUNCT
esutjss-283	8	52	tr).shareholders	tr).shareholder	NOUN
esutjss-283	8	53	’	'	PUNCT
esutjss-283	8	54	funds	fund	NOUN
esutjss-283	8	55	were	be	AUX
esutjss-283	8	56	calculated	calculate	VERB
esutjss-283	8	57	as	as	ADP
esutjss-283	8	58	the	the	DET
esutjss-283	8	59	sum	sum	NOUN
esutjss-283	8	60	of	of	ADP
esutjss-283	8	61	issued	issue	VERB
esutjss-283	8	62	share	share	NOUN
esutjss-283	8	63	capital	capital	NOUN
esutjss-283	8	64	,	,	PUNCT
esutjss-283	8	65	retained	retain	VERB
esutjss-283	8	66	earnings	earning	NOUN
esutjss-283	8	67	,	,	PUNCT
esutjss-283	8	68	and	and	CCONJ
esutjss-283	8	69	reserves	reserve	NOUN
esutjss-283	8	70	as	as	SCONJ
esutjss-283	8	71	reported	report	VERB
esutjss-283	8	72	in	in	ADP
esutjss-283	8	73	the	the	DET
esutjss-283	8	74	companies	company	NOUN
esutjss-283	8	75	'	'	PART
esutjss-283	8	76	financial	financial	ADJ
esutjss-283	8	77	statements	statement	NOUN
esutjss-283	8	78	.	.	PUNCT
esutjss-283	9	1	the	the	DET
esutjss-283	9	2	data	datum	NOUN
esutjss-283	9	3	was	be	AUX
esutjss-283	9	4	analysed	analyse	VERB
esutjss-283	9	5	using	use	VERB
esutjss-283	9	6	descriptive	descriptive	ADJ
esutjss-283	9	7	statistics	statistic	NOUN
esutjss-283	9	8	,	,	PUNCT
esutjss-283	9	9	correlation	correlation	NOUN
esutjss-283	9	10	,	,	PUNCT
esutjss-283	9	11	and	and	CCONJ
esutjss-283	9	12	regression	regression	NOUN
esutjss-283	9	13	to	to	PART
esutjss-283	9	14	unveil	unveil	VERB
esutjss-283	9	15	the	the	DET
esutjss-283	9	16	relationship	relationship	NOUN
esutjss-283	9	17	between	between	ADP
esutjss-283	9	18	capital	capital	NOUN
esutjss-283	9	19	adequacy	adequacy	NOUN
esutjss-283	9	20	and	and	CCONJ
esutjss-283	9	21	the	the	DET
esutjss-283	9	22	financial	financial	ADJ
esutjss-283	9	23	performance	performance	NOUN
esutjss-283	9	24	of	of	ADP
esutjss-283	9	25	insurance	insurance	NOUN
esutjss-283	9	26	companies	company	NOUN
esutjss-283	9	27	.	.	PUNCT
esutjss-283	10	1	the	the	DET
esutjss-283	10	2	findings	finding	NOUN
esutjss-283	10	3	revealed	reveal	VERB
esutjss-283	10	4	a	a	DET
esutjss-283	10	5	positive	positive	ADJ
esutjss-283	10	6	significant	significant	ADJ
esutjss-283	10	7	correlation	correlation	NOUN
esutjss-283	10	8	between	between	ADP
esutjss-283	10	9	capital	capital	NOUN
esutjss-283	10	10	bases	basis	NOUN
esutjss-283	10	11	and	and	CCONJ
esutjss-283	10	12	financial	financial	ADJ
esutjss-283	10	13	performance	performance	NOUN
esutjss-283	10	14	,	,	PUNCT
esutjss-283	10	15	indicating	indicate	VERB
esutjss-283	10	16	that	that	SCONJ
esutjss-283	10	17	companies	company	NOUN
esutjss-283	10	18	with	with	ADP
esutjss-283	10	19	strongcapital	strongcapital	ADJ
esutjss-283	10	20	basewill	basewill	NOUN
esutjss-283	10	21	generate	generate	VERB
esutjss-283	10	22	higher	high	ADJ
esutjss-283	10	23	premium	premium	NOUN
esutjss-283	10	24	income	income	NOUN
esutjss-283	10	25	,	,	PUNCT
esutjss-283	10	26	leading	lead	VERB
esutjss-283	10	27	to	to	ADP
esutjss-283	10	28	increased	increase	VERB
esutjss-283	10	29	profitability	profitability	NOUN
esutjss-283	10	30	.	.	PUNCT
esutjss-283	11	1	this	this	PRON
esutjss-283	11	2	implies	imply	VERB
esutjss-283	11	3	that	that	SCONJ
esutjss-283	11	4	insurance	insurance	NOUN
esutjss-283	11	5	companies	company	NOUN
esutjss-283	11	6	with	with	ADP
esutjss-283	11	7	adequate	adequate	ADJ
esutjss-283	11	8	capital	capital	NOUN
esutjss-283	11	9	reserves	reserve	NOUN
esutjss-283	11	10	are	be	AUX
esutjss-283	11	11	better	well	ADV
esutjss-283	11	12	positioned	positioned	ADJ
esutjss-283	11	13	to	to	PART
esutjss-283	11	14	achieve	achieve	VERB
esutjss-283	11	15	improved	improved	ADJ
esutjss-283	11	16	returns	return	NOUN
esutjss-283	11	17	and	and	CCONJ
esutjss-283	11	18	increased	increase	VERB
esutjss-283	11	19	premium	premium	ADJ
esutjss-283	11	20	income	income	NOUN
esutjss-283	11	21	to	to	PART
esutjss-283	11	22	settle	settle	VERB
esutjss-283	11	23	claims	claim	NOUN
esutjss-283	11	24	promptly	promptly	ADV
esutjss-283	11	25	.	.	PUNCT
esutjss-283	12	1	keywords	keyword	NOUN
esutjss-283	12	2	:	:	PUNCT
esutjss-283	12	3	capital	capital	NOUN
esutjss-283	12	4	adequacy	adequacy	NOUN
esutjss-283	12	5	,	,	PUNCT
esutjss-283	12	6	financial	financial	ADJ
esutjss-283	12	7	performance	performance	NOUN
esutjss-283	12	8	,	,	PUNCT
esutjss-283	12	9	profitability	profitability	NOUN
esutjss-283	12	10	,	,	PUNCT
esutjss-283	12	11	insurance	insurance	NOUN
esutjss-283	12	12	,	,	PUNCT
esutjss-283	12	13	insurance	insurance	NOUN
esutjss-283	12	14	companies	company	NOUN
esutjss-283	12	15	,	,	PUNCT
esutjss-283	12	16	nigeria	nigeria	PROPN
esutjss-283	12	17	background	background	NOUN
esutjss-283	12	18	of	of	ADP
esutjss-283	12	19	the	the	DET
esutjss-283	12	20	study	study	NOUN
esutjss-283	12	21	risk	risk	NOUN
esutjss-283	12	22	management	management	NOUN
esutjss-283	12	23	is	be	AUX
esutjss-283	12	24	a	a	DET
esutjss-283	12	25	system	system	NOUN
esutjss-283	12	26	module	module	NOUN
esutjss-283	12	27	for	for	ADP
esutjss-283	12	28	insurance	insurance	NOUN
esutjss-283	12	29	companies	company	NOUN
esutjss-283	12	30	to	to	PART
esutjss-283	12	31	maintain	maintain	VERB
esutjss-283	12	32	their	their	PRON
esutjss-283	12	33	financial	financial	ADJ
esutjss-283	12	34	performance	performance	NOUN
esutjss-283	12	35	,	,	PUNCT
esutjss-283	12	36	with	with	ADP
esutjss-283	12	37	capital	capital	NOUN
esutjss-283	12	38	adequacy	adequacy	NOUN
esutjss-283	12	39	as	as	ADP
esutjss-283	12	40	a	a	DET
esutjss-283	12	41	pivotal	pivotal	ADJ
esutjss-283	12	42	element	element	NOUN
esutjss-283	12	43	in	in	ADP
esutjss-283	12	44	this	this	DET
esutjss-283	12	45	intricate	intricate	ADJ
esutjss-283	12	46	relationship	relationship	NOUN
esutjss-283	12	47	.	.	PUNCT
esutjss-283	13	1	the	the	DET
esutjss-283	13	2	regulatory	regulatory	ADJ
esutjss-283	13	3	framework	framework	NOUN
esutjss-283	13	4	helps	help	VERB
esutjss-283	13	5	to	to	PART
esutjss-283	13	6	ensure	ensure	VERB
esutjss-283	13	7	the	the	DET
esutjss-283	13	8	stability	stability	NOUN
esutjss-283	13	9	and	and	CCONJ
esutjss-283	13	10	strength	strength	NOUN
esutjss-283	13	11	of	of	ADP
esutjss-283	13	12	insurance	insurance	NOUN
esutjss-283	13	13	companies	company	NOUN
esutjss-283	13	14	.	.	PUNCT
esutjss-283	14	1	ashraf	ashraf	PROPN
esutjss-283	14	2	et	et	PROPN
esutjss-283	14	3	al	al	PROPN
esutjss-283	14	4	.	.	PROPN
esutjss-283	15	1	(	(	PUNCT
esutjss-283	15	2	2020	2020	NUM
esutjss-283	15	3	)	)	PUNCT
esutjss-283	15	4	posited	posit	VERB
esutjss-283	15	5	that	that	SCONJ
esutjss-283	15	6	there	there	PRON
esutjss-283	15	7	is	be	VERB
esutjss-283	15	8	an	an	DET
esutjss-283	15	9	undeniable	undeniable	ADJ
esutjss-283	15	10	connection	connection	NOUN
esutjss-283	15	11	between	between	ADP
esutjss-283	15	12	capital	capital	NOUN
esutjss-283	15	13	adequacy	adequacy	NOUN
esutjss-283	15	14	and	and	CCONJ
esutjss-283	15	15	good	good	ADJ
esutjss-283	15	16	performance	performance	NOUN
esutjss-283	15	17	.	.	PUNCT
esutjss-283	16	1	junreomvong	junreomvong	PROPN
esutjss-283	16	2	et	et	PROPN
esutjss-283	16	3	al	al	PROPN
esutjss-283	16	4	.	.	PROPN
esutjss-283	17	1	(	(	PUNCT
esutjss-283	17	2	2018	2018	NUM
esutjss-283	17	3	)	)	PUNCT
esutjss-283	17	4	corroborated	corroborate	VERB
esutjss-283	17	5	the	the	DET
esutjss-283	17	6	view	view	NOUN
esutjss-283	17	7	by	by	ADP
esutjss-283	17	8	demonstrating	demonstrate	VERB
esutjss-283	17	9	a	a	DET
esutjss-283	17	10	direct	direct	ADJ
esutjss-283	17	11	correlation	correlation	NOUN
esutjss-283	17	12	between	between	ADP
esutjss-283	17	13	capital	capital	NOUN
esutjss-283	17	14	adequacy	adequacy	NOUN
esutjss-283	17	15	and	and	CCONJ
esutjss-283	17	16	performance	performance	NOUN
esutjss-283	17	17	in	in	ADP
esutjss-283	17	18	various	various	ADJ
esutjss-283	17	19	organisations	organisation	NOUN
esutjss-283	17	20	.	.	PUNCT
esutjss-283	18	1	hence	hence	ADV
esutjss-283	18	2	,	,	PUNCT
esutjss-283	18	3	there	there	PRON
esutjss-283	18	4	is	be	VERB
esutjss-283	18	5	a	a	DET
esutjss-283	18	6	need	need	NOUN
esutjss-283	18	7	for	for	ADP
esutjss-283	18	8	a	a	DET
esutjss-283	18	9	regulatory	regulatory	ADJ
esutjss-283	18	10	framework	framework	NOUN
esutjss-283	18	11	that	that	PRON
esutjss-283	18	12	helps	help	VERB
esutjss-283	18	13	ensure	ensure	VERB
esutjss-283	18	14	insurance	insurance	NOUN
esutjss-283	18	15	companies	company	NOUN
esutjss-283	18	16	'	'	PART
esutjss-283	18	17	stability	stability	NOUN
esutjss-283	18	18	and	and	CCONJ
esutjss-283	18	19	strength	strength	NOUN
esutjss-283	18	20	to	to	PART
esutjss-283	18	21	determine	determine	VERB
esutjss-283	18	22	profit	profit	NOUN
esutjss-283	18	23	.	.	PUNCT
esutjss-283	19	1	profitability	profitability	NOUN
esutjss-283	19	2	is	be	AUX
esutjss-283	19	3	a	a	DET
esutjss-283	19	4	key	key	ADJ
esutjss-283	19	5	factor	factor	NOUN
esutjss-283	19	6	that	that	PRON
esutjss-283	19	7	attracts	attract	VERB
esutjss-283	19	8	potential	potential	ADJ
esutjss-283	19	9	investors	investor	NOUN
esutjss-283	19	10	to	to	ADP
esutjss-283	19	11	a	a	DET
esutjss-283	19	12	business	business	NOUN
esutjss-283	19	13	,	,	PUNCT
esutjss-283	19	14	making	make	VERB
esutjss-283	19	15	financial	financial	ADJ
esutjss-283	19	16	performance	performance	NOUN
esutjss-283	19	17	essential	essential	ADJ
esutjss-283	19	18	in	in	ADP
esutjss-283	19	19	enticing	enticing	ADJ
esutjss-283	19	20	investments	investment	NOUN
esutjss-283	19	21	.	.	PUNCT
esutjss-283	20	1	khakimovna	khakimovna	PROPN
esutjss-283	20	2	(	(	PUNCT
esutjss-283	20	3	2024	2024	NUM
esutjss-283	20	4	)	)	PUNCT
esutjss-283	20	5	views	view	VERB
esutjss-283	20	6	profitability	profitability	NOUN
esutjss-283	20	7	as	as	ADP
esutjss-283	20	8	an	an	DET
esutjss-283	20	9	important	important	ADJ
esutjss-283	20	10	factor	factor	NOUN
esutjss-283	20	11	in	in	ADP
esutjss-283	20	12	attracting	attract	VERB
esutjss-283	20	13	investment	investment	NOUN
esutjss-283	20	14	.	.	PUNCT
esutjss-283	21	1	capital	capital	NOUN
esutjss-283	21	2	is	be	AUX
esutjss-283	21	3	necessary	necessary	ADJ
esutjss-283	21	4	for	for	SCONJ
esutjss-283	21	5	firms	firm	NOUN
esutjss-283	21	6	to	to	PART
esutjss-283	21	7	achieve	achieve	VERB
esutjss-283	21	8	their	their	PRON
esutjss-283	21	9	investment	investment	NOUN
esutjss-283	21	10	objectives	objective	NOUN
esutjss-283	21	11	(	(	PUNCT
esutjss-283	21	12	mayer	mayer	PROPN
esutjss-283	21	13	,	,	PUNCT
esutjss-283	21	14	2021	2021	NUM
esutjss-283	21	15	)	)	PUNCT
esutjss-283	21	16	.	.	PUNCT
esutjss-283	22	1	also	also	ADV
esutjss-283	22	2	,	,	PUNCT
esutjss-283	22	3	it	it	PRON
esutjss-283	22	4	essential	essential	ADJ
esutjss-283	22	5	to	to	PART
esutjss-283	22	6	maintain	maintain	VERB
esutjss-283	22	7	financial	financial	ADJ
esutjss-283	22	8	stability	stability	NOUN
esutjss-283	22	9	and	and	CCONJ
esutjss-283	22	10	security	security	NOUN
esutjss-283	22	11	(	(	PUNCT
esutjss-283	22	12	chen	chen	PROPN
esutjss-283	22	13	et	et	PROPN
esutjss-283	22	14	al	al	PROPN
esutjss-283	22	15	.	.	PROPN
esutjss-283	22	16	,	,	PUNCT
esutjss-283	22	17	2021	2021	NUM
esutjss-283	22	18	)	)	PUNCT
esutjss-283	22	19	.	.	PUNCT
esutjss-283	23	1	capital	capital	NOUN
esutjss-283	23	2	plays	play	VERB
esutjss-283	23	3	a	a	DET
esutjss-283	23	4	vital	vital	ADJ
esutjss-283	23	5	role	role	NOUN
esutjss-283	23	6	in	in	ADP
esutjss-283	23	7	the	the	DET
esutjss-283	23	8	functioning	functioning	NOUN
esutjss-283	23	9	of	of	ADP
esutjss-283	23	10	organisations	organisation	NOUN
esutjss-283	23	11	,	,	PUNCT
esutjss-283	23	12	as	as	SCONJ
esutjss-283	23	13	it	it	PRON
esutjss-283	23	14	can	can	AUX
esutjss-283	23	15	either	either	CCONJ
esutjss-283	23	16	hinder	hinder	VERB
esutjss-283	23	17	or	or	CCONJ
esutjss-283	23	18	enhance	enhance	VERB
esutjss-283	23	19	the	the	DET
esutjss-283	23	20	achievement	achievement	NOUN
esutjss-283	23	21	of	of	ADP
esutjss-283	23	22	set	set	ADJ
esutjss-283	23	23	goals	goal	NOUN
esutjss-283	23	24	.	.	PUNCT
esutjss-283	24	1	peterson	peterson	PROPN
esutjss-283	24	2	and	and	CCONJ
esutjss-283	24	3	wu	wu	PROPN
esutjss-283	24	4	(	(	PUNCT
esutjss-283	24	5	2021	2021	NUM
esutjss-283	24	6	)	)	PUNCT
esutjss-283	24	7	posited	posit	VERB
esutjss-283	24	8	that	that	SCONJ
esutjss-283	24	9	business	business	NOUN
esutjss-283	24	10	managers	manager	NOUN
esutjss-283	24	11	need	need	VERB
esutjss-283	24	12	financial	financial	ADJ
esutjss-283	24	13	foresight	foresight	NOUN
esutjss-283	24	14	,	,	PUNCT
esutjss-283	24	15	as	as	SCONJ
esutjss-283	24	16	growth	growth	NOUN
esutjss-283	24	17	often	often	ADV
esutjss-283	24	18	requires	require	VERB
esutjss-283	24	19	additional	additional	ADJ
esutjss-283	24	20	capital	capital	NOUN
esutjss-283	24	21	injection	injection	NOUN
esutjss-283	24	22	methods	method	NOUN
esutjss-283	24	23	such	such	ADJ
esutjss-283	24	24	as	as	ADP
esutjss-283	24	25	right	right	ADJ
esutjss-283	24	26	issues	issue	NOUN
esutjss-283	24	27	,	,	PUNCT
esutjss-283	24	28	equity	equity	NOUN
esutjss-283	24	29	,	,	PUNCT
esutjss-283	24	30	or	or	CCONJ
esutjss-283	24	31	debt	debt	NOUN
esutjss-283	24	32	financing	financing	NOUN
esutjss-283	24	33	.	.	PUNCT
esutjss-283	25	1	financial	financial	ADJ
esutjss-283	25	2	performance	performance	NOUN
esutjss-283	25	3	entails	entail	VERB
esutjss-283	25	4	generating	generate	VERB
esutjss-283	25	5	revenue	revenue	NOUN
esutjss-283	25	6	by	by	ADP
esutjss-283	25	7	utilising	utilise	VERB
esutjss-283	25	8	the	the	DET
esutjss-283	25	9	firm	firm	NOUN
esutjss-283	25	10	's	's	PART
esutjss-283	25	11	assets	asset	NOUN
esutjss-283	25	12	.	.	PUNCT
esutjss-283	26	1	it	it	PRON
esutjss-283	26	2	is	be	AUX
esutjss-283	26	3	crucial	crucial	ADJ
esutjss-283	26	4	to	to	PART
esutjss-283	26	5	compare	compare	VERB
esutjss-283	26	6	and	and	CCONJ
esutjss-283	26	7	contrast	contrast	VERB
esutjss-283	26	8	the	the	DET
esutjss-283	26	9	financial	financial	ADJ
esutjss-283	26	10	results	result	NOUN
esutjss-283	26	11	with	with	ADP
esutjss-283	26	12	those	those	PRON
esutjss-283	26	13	of	of	ADP
esutjss-283	26	14	similar	similar	ADJ
esutjss-283	26	15	firms	firm	NOUN
esutjss-283	26	16	to	to	PART
esutjss-283	26	17	measure	measure	VERB
esutjss-283	26	18	organisational	organisational	ADJ
esutjss-283	26	19	performance	performance	NOUN
esutjss-283	26	20	effectively	effectively	ADV
esutjss-283	26	21	(	(	PUNCT
esutjss-283	26	22	cindiyasari	cindiyasari	NOUN
esutjss-283	26	23	et	et	PROPN
esutjss-283	26	24	al	al	PROPN
esutjss-283	26	25	.	.	PROPN
esutjss-283	26	26	,	,	PUNCT
esutjss-283	26	27	2022	2022	NUM
esutjss-283	26	28	;	;	PUNCT
esutjss-283	26	29	gupta	gupta	PROPN
esutjss-283	26	30	et	et	PROPN
esutjss-283	26	31	al	al	PROPN
esutjss-283	26	32	.	.	PROPN
esutjss-283	26	33	,	,	PUNCT
esutjss-283	26	34	2022	2022	NUM
esutjss-283	26	35	;	;	PUNCT
esutjss-283	26	36	silwimba	silwimba	NOUN
esutjss-283	26	37	&	&	CCONJ
esutjss-283	26	38	fadun	fadun	PROPN
esutjss-283	26	39	,	,	PUNCT
esutjss-283	26	40	2022	2022	NUM
esutjss-283	26	41	)	)	PUNCT
esutjss-283	26	42	.	.	PUNCT
esutjss-283	27	1	nigerian	nigerian	ADJ
esutjss-283	27	2	insurance	insurance	NOUN
esutjss-283	27	3	companies	company	NOUN
esutjss-283	27	4	encounter	encounter	VERB
esutjss-283	27	5	significant	significant	ADJ
esutjss-283	27	6	challenges	challenge	NOUN
esutjss-283	27	7	mailto:mosesoyerinde818@gmail.com	mailto:mosesoyerinde818@gmail.com	X
esutjss-283	27	8	mailto:mosesoyerinde818@gmail.com	mailto:mosesoyerinde818@gmail.com	NOUN
esutjss-283	27	9	268	268	NUM
esutjss-283	27	10	such	such	ADJ
esutjss-283	27	11	as	as	ADP
esutjss-283	27	12	market	market	NOUN
esutjss-283	27	13	competition	competition	NOUN
esutjss-283	27	14	,	,	PUNCT
esutjss-283	27	15	regulatory	regulatory	ADJ
esutjss-283	27	16	compliance	compliance	NOUN
esutjss-283	27	17	,	,	PUNCT
esutjss-283	27	18	and	and	CCONJ
esutjss-283	27	19	economic	economic	ADJ
esutjss-283	27	20	uncertainties	uncertainty	NOUN
esutjss-283	27	21	(	(	PUNCT
esutjss-283	27	22	fadun	fadun	PROPN
esutjss-283	27	23	,	,	PUNCT
esutjss-283	27	24	2023	2023	NUM
esutjss-283	27	25	;	;	PUNCT
esutjss-283	27	26	mwongela	mwongela	PROPN
esutjss-283	27	27	,	,	PUNCT
esutjss-283	27	28	2022	2022	NUM
esutjss-283	27	29	)	)	PUNCT
esutjss-283	27	30	.	.	PUNCT
esutjss-283	28	1	to	to	PART
esutjss-283	28	2	navigate	navigate	VERB
esutjss-283	28	3	these	these	DET
esutjss-283	28	4	challenges	challenge	NOUN
esutjss-283	28	5	successfully	successfully	ADV
esutjss-283	28	6	,	,	PUNCT
esutjss-283	28	7	insurers	insurer	NOUN
esutjss-283	28	8	must	must	AUX
esutjss-283	28	9	adopt	adopt	VERB
esutjss-283	28	10	innovative	innovative	ADJ
esutjss-283	28	11	risk	risk	NOUN
esutjss-283	28	12	management	management	NOUN
esutjss-283	28	13	strategies	strategy	NOUN
esutjss-283	28	14	,	,	PUNCT
esutjss-283	28	15	particularly	particularly	ADV
esutjss-283	28	16	in	in	ADP
esutjss-283	28	17	capital	capital	NOUN
esutjss-283	28	18	adequacy	adequacy	NOUN
esutjss-283	28	19	risk	risk	NOUN
esutjss-283	28	20	management	management	NOUN
esutjss-283	28	21	,	,	PUNCT
esutjss-283	28	22	such	such	ADJ
esutjss-283	28	23	as	as	ADP
esutjss-283	28	24	the	the	DET
esutjss-283	28	25	capital	capital	NOUN
esutjss-283	28	26	asset	asset	NOUN
esutjss-283	28	27	pricing	pricing	NOUN
esutjss-283	28	28	model	model	NOUN
esutjss-283	28	29	(	(	PUNCT
esutjss-283	28	30	capm	capm	PROPN
esutjss-283	28	31	)	)	PUNCT
esutjss-283	28	32	and	and	CCONJ
esutjss-283	28	33	modern	modern	ADJ
esutjss-283	28	34	portfolio	portfolio	NOUN
esutjss-283	28	35	theory	theory	NOUN
esutjss-283	28	36	(	(	PUNCT
esutjss-283	28	37	mpt	mpt	PROPN
esutjss-283	28	38	)	)	PUNCT
esutjss-283	28	39	.	.	PUNCT
esutjss-283	29	1	these	these	DET
esutjss-283	29	2	strategies	strategy	NOUN
esutjss-283	29	3	provide	provide	VERB
esutjss-283	29	4	valuable	valuable	ADJ
esutjss-283	29	5	insights	insight	NOUN
esutjss-283	29	6	for	for	ADP
esutjss-283	29	7	optimising	optimise	VERB
esutjss-283	29	8	capital	capital	NOUN
esutjss-283	29	9	allocation	allocation	NOUN
esutjss-283	29	10	and	and	CCONJ
esutjss-283	29	11	enhancing	enhance	VERB
esutjss-283	29	12	financial	financial	ADJ
esutjss-283	29	13	performance	performance	NOUN
esutjss-283	29	14	.	.	PUNCT
esutjss-283	30	1	the	the	DET
esutjss-283	30	2	financial	financial	ADJ
esutjss-283	30	3	performance	performance	NOUN
esutjss-283	30	4	of	of	ADP
esutjss-283	30	5	insurance	insurance	NOUN
esutjss-283	30	6	companies	company	NOUN
esutjss-283	30	7	in	in	ADP
esutjss-283	30	8	developing	develop	VERB
esutjss-283	30	9	countries	country	NOUN
esutjss-283	30	10	like	like	ADP
esutjss-283	30	11	nigeria	nigeria	PROPN
esutjss-283	30	12	is	be	AUX
esutjss-283	30	13	intricately	intricately	ADV
esutjss-283	30	14	tied	tie	VERB
esutjss-283	30	15	to	to	ADP
esutjss-283	30	16	the	the	DET
esutjss-283	30	17	effective	effective	ADJ
esutjss-283	30	18	management	management	NOUN
esutjss-283	30	19	of	of	ADP
esutjss-283	30	20	capital	capital	NOUN
esutjss-283	30	21	adequacy	adequacy	NOUN
esutjss-283	30	22	risks	risk	NOUN
esutjss-283	30	23	(	(	PUNCT
esutjss-283	30	24	fadun	fadun	PROPN
esutjss-283	30	25	&	&	CCONJ
esutjss-283	30	26	silwimba	silwimba	NOUN
esutjss-283	30	27	,	,	PUNCT
esutjss-283	30	28	2023	2023	NUM
esutjss-283	30	29	;	;	PUNCT
esutjss-283	30	30	oloke	oloke	NOUN
esutjss-283	30	31	,	,	PUNCT
esutjss-283	30	32	2023	2023	NUM
esutjss-283	30	33	)	)	PUNCT
esutjss-283	30	34	.	.	PUNCT
esutjss-283	31	1	understanding	understand	VERB
esutjss-283	31	2	the	the	DET
esutjss-283	31	3	regulatory	regulatory	ADJ
esutjss-283	31	4	framework	framework	NOUN
esutjss-283	31	5	,	,	PUNCT
esutjss-283	31	6	theoretical	theoretical	ADJ
esutjss-283	31	7	foundations	foundation	NOUN
esutjss-283	31	8	,	,	PUNCT
esutjss-283	31	9	empirical	empirical	ADJ
esutjss-283	31	10	evidence	evidence	NOUN
esutjss-283	31	11	,	,	PUNCT
esutjss-283	31	12	and	and	CCONJ
esutjss-283	31	13	innovative	innovative	ADJ
esutjss-283	31	14	approaches	approach	NOUN
esutjss-283	31	15	is	be	AUX
esutjss-283	31	16	essential	essential	ADJ
esutjss-283	31	17	in	in	ADP
esutjss-283	31	18	shaping	shape	VERB
esutjss-283	31	19	the	the	DET
esutjss-283	31	20	narrative	narrative	NOUN
esutjss-283	31	21	of	of	ADP
esutjss-283	31	22	financial	financial	ADJ
esutjss-283	31	23	stability	stability	NOUN
esutjss-283	31	24	and	and	CCONJ
esutjss-283	31	25	optimal	optimal	ADJ
esutjss-283	31	26	performance	performance	NOUN
esutjss-283	31	27	in	in	ADP
esutjss-283	31	28	the	the	DET
esutjss-283	31	29	nigerian	nigerian	ADJ
esutjss-283	31	30	insurance	insurance	NOUN
esutjss-283	31	31	industry	industry	NOUN
esutjss-283	31	32	.	.	PUNCT
esutjss-283	32	1	as	as	SCONJ
esutjss-283	32	2	the	the	DET
esutjss-283	32	3	industry	industry	NOUN
esutjss-283	32	4	evolves	evolve	VERB
esutjss-283	32	5	,	,	PUNCT
esutjss-283	32	6	fully	fully	ADV
esutjss-283	32	7	comprehending	comprehending	ADJ
esutjss-283	32	8	capital	capital	NOUN
esutjss-283	32	9	adequacy	adequacy	NOUN
esutjss-283	32	10	risk	risk	NOUN
esutjss-283	32	11	dynamics	dynamic	NOUN
esutjss-283	32	12	is	be	AUX
esutjss-283	32	13	vital	vital	ADJ
esutjss-283	32	14	for	for	ADP
esutjss-283	32	15	sustaining	sustain	VERB
esutjss-283	32	16	optimal	optimal	ADJ
esutjss-283	32	17	performance	performance	NOUN
esutjss-283	32	18	and	and	CCONJ
esutjss-283	32	19	fostering	foster	VERB
esutjss-283	32	20	financial	financial	ADJ
esutjss-283	32	21	stability	stability	NOUN
esutjss-283	32	22	.	.	PUNCT
esutjss-283	33	1	addressing	address	VERB
esutjss-283	33	2	the	the	DET
esutjss-283	33	3	challenges	challenge	NOUN
esutjss-283	33	4	associated	associate	VERB
esutjss-283	33	5	with	with	ADP
esutjss-283	33	6	studying	study	VERB
esutjss-283	33	7	financial	financial	ADJ
esutjss-283	33	8	performance	performance	NOUN
esutjss-283	33	9	through	through	ADP
esutjss-283	33	10	capital	capital	NOUN
esutjss-283	33	11	adequacy	adequacy	NOUN
esutjss-283	33	12	risks	risk	NOUN
esutjss-283	33	13	requires	require	VERB
esutjss-283	33	14	using	use	VERB
esutjss-283	33	15	sophisticated	sophisticated	ADJ
esutjss-283	33	16	methodologies	methodology	NOUN
esutjss-283	33	17	to	to	PART
esutjss-283	33	18	unravel	unravel	VERB
esutjss-283	33	19	the	the	DET
esutjss-283	33	20	complexities	complexity	NOUN
esutjss-283	33	21	of	of	ADP
esutjss-283	33	22	the	the	DET
esutjss-283	33	23	insurance	insurance	NOUN
esutjss-283	33	24	sector	sector	NOUN
esutjss-283	33	25	,	,	PUNCT
esutjss-283	33	26	adapt	adapt	VERB
esutjss-283	33	27	to	to	ADP
esutjss-283	33	28	changing	change	VERB
esutjss-283	33	29	regulatory	regulatory	ADJ
esutjss-283	33	30	environments	environment	NOUN
esutjss-283	33	31	,	,	PUNCT
esutjss-283	33	32	and	and	CCONJ
esutjss-283	33	33	overcome	overcome	VERB
esutjss-283	33	34	data	datum	NOUN
esutjss-283	33	35	-	-	PUNCT
esutjss-283	33	36	related	relate	VERB
esutjss-283	33	37	obstacles	obstacle	NOUN
esutjss-283	33	38	.	.	PUNCT
esutjss-283	34	1	thus	thus	ADV
esutjss-283	34	2	,	,	PUNCT
esutjss-283	34	3	the	the	DET
esutjss-283	34	4	paper	paper	NOUN
esutjss-283	34	5	provides	provide	VERB
esutjss-283	34	6	a	a	DET
esutjss-283	34	7	framework	framework	NOUN
esutjss-283	34	8	for	for	ADP
esutjss-283	34	9	the	the	DET
esutjss-283	34	10	role	role	NOUN
esutjss-283	34	11	of	of	ADP
esutjss-283	34	12	capital	capital	NOUN
esutjss-283	34	13	adequacy	adequacy	NOUN
esutjss-283	34	14	in	in	ADP
esutjss-283	34	15	the	the	DET
esutjss-283	34	16	financial	financial	ADJ
esutjss-283	34	17	performance	performance	NOUN
esutjss-283	34	18	of	of	ADP
esutjss-283	34	19	insurance	insurance	NOUN
esutjss-283	34	20	companies	company	NOUN
esutjss-283	34	21	.	.	PUNCT
esutjss-283	35	1	consequently	consequently	ADV
esutjss-283	35	2	,	,	PUNCT
esutjss-283	35	3	the	the	DET
esutjss-283	35	4	study	study	NOUN
esutjss-283	35	5	explores	explore	VERB
esutjss-283	35	6	the	the	DET
esutjss-283	35	7	correlation	correlation	NOUN
esutjss-283	35	8	between	between	ADP
esutjss-283	35	9	capital	capital	NOUN
esutjss-283	35	10	adequacy	adequacy	NOUN
esutjss-283	35	11	and	and	CCONJ
esutjss-283	35	12	the	the	DET
esutjss-283	35	13	financial	financial	ADJ
esutjss-283	35	14	performance	performance	NOUN
esutjss-283	35	15	of	of	ADP
esutjss-283	35	16	insurance	insurance	NOUN
esutjss-283	35	17	firms	firm	NOUN
esutjss-283	35	18	.	.	PUNCT
esutjss-283	36	1	hence	hence	ADV
esutjss-283	36	2	,	,	PUNCT
esutjss-283	36	3	this	this	DET
esutjss-283	36	4	study	study	NOUN
esutjss-283	36	5	examines	examine	VERB
esutjss-283	36	6	the	the	DET
esutjss-283	36	7	connection	connection	NOUN
esutjss-283	36	8	between	between	ADP
esutjss-283	36	9	capital	capital	NOUN
esutjss-283	36	10	adequacy	adequacy	NOUN
esutjss-283	36	11	and	and	CCONJ
esutjss-283	36	12	insurance	insurance	NOUN
esutjss-283	36	13	companies	company	NOUN
esutjss-283	36	14	'	'	PART
esutjss-283	36	15	turnover	turnover	NOUN
esutjss-283	36	16	or	or	CCONJ
esutjss-283	36	17	premium	premium	NOUN
esutjss-283	36	18	income	income	NOUN
esutjss-283	36	19	.	.	PUNCT
esutjss-283	37	1	therefore	therefore	ADV
esutjss-283	37	2	,	,	PUNCT
esutjss-283	37	3	this	this	DET
esutjss-283	37	4	study	study	NOUN
esutjss-283	37	5	highlights	highlight	VERB
esutjss-283	37	6	the	the	DET
esutjss-283	37	7	importance	importance	NOUN
esutjss-283	37	8	of	of	ADP
esutjss-283	37	9	capital	capital	NOUN
esutjss-283	37	10	adequacy	adequacy	NOUN
esutjss-283	37	11	in	in	ADP
esutjss-283	37	12	the	the	DET
esutjss-283	37	13	financial	financial	ADJ
esutjss-283	37	14	performance	performance	NOUN
esutjss-283	37	15	of	of	ADP
esutjss-283	37	16	insurance	insurance	NOUN
esutjss-283	37	17	companies	company	NOUN
esutjss-283	37	18	.	.	PUNCT
esutjss-283	38	1	this	this	DET
esutjss-283	38	2	study	study	NOUN
esutjss-283	38	3	justifies	justify	VERB
esutjss-283	38	4	the	the	DET
esutjss-283	38	5	need	need	NOUN
esutjss-283	38	6	for	for	SCONJ
esutjss-283	38	7	insurance	insurance	NOUN
esutjss-283	38	8	companies	company	NOUN
esutjss-283	38	9	to	to	PART
esutjss-283	38	10	have	have	VERB
esutjss-283	38	11	solid	solid	ADJ
esutjss-283	38	12	capital	capital	NOUN
esutjss-283	38	13	adequacy	adequacy	NOUN
esutjss-283	38	14	.	.	PUNCT
esutjss-283	39	1	it	it	PRON
esutjss-283	39	2	also	also	ADV
esutjss-283	39	3	provides	provide	VERB
esutjss-283	39	4	valuable	valuable	ADJ
esutjss-283	39	5	insights	insight	NOUN
esutjss-283	39	6	into	into	ADP
esutjss-283	39	7	the	the	DET
esutjss-283	39	8	insurance	insurance	NOUN
esutjss-283	39	9	companies	company	NOUN
esutjss-283	39	10	'	'	PART
esutjss-283	39	11	risk	risk	NOUN
esutjss-283	39	12	management	management	NOUN
esutjss-283	39	13	strategies	strategy	NOUN
esutjss-283	39	14	.	.	PUNCT
esutjss-283	40	1	ultimately	ultimately	ADV
esutjss-283	40	2	,	,	PUNCT
esutjss-283	40	3	this	this	DET
esutjss-283	40	4	study	study	NOUN
esutjss-283	40	5	analyses	analyse	VERB
esutjss-283	40	6	the	the	DET
esutjss-283	40	7	relationships	relationship	NOUN
esutjss-283	40	8	between	between	ADP
esutjss-283	40	9	capital	capital	NOUN
esutjss-283	40	10	adequacy	adequacy	NOUN
esutjss-283	40	11	and	and	CCONJ
esutjss-283	40	12	the	the	DET
esutjss-283	40	13	turnover	turnover	NOUN
esutjss-283	40	14	of	of	ADP
esutjss-283	40	15	insurance	insurance	NOUN
esutjss-283	40	16	companies	company	NOUN
esutjss-283	40	17	and	and	CCONJ
esutjss-283	40	18	contributes	contribute	VERB
esutjss-283	40	19	to	to	ADP
esutjss-283	40	20	the	the	DET
esutjss-283	40	21	existing	exist	VERB
esutjss-283	40	22	body	body	NOUN
esutjss-283	40	23	of	of	ADP
esutjss-283	40	24	knowledge	knowledge	NOUN
esutjss-283	40	25	in	in	ADP
esutjss-283	40	26	this	this	DET
esutjss-283	40	27	area	area	NOUN
esutjss-283	40	28	.	.	PUNCT
esutjss-283	41	1	literature	literature	NOUN
esutjss-283	41	2	review	review	VERB
esutjss-283	41	3	relevant	relevant	ADJ
esutjss-283	41	4	literature	literature	NOUN
esutjss-283	41	5	is	be	AUX
esutjss-283	41	6	reviewed	review	VERB
esutjss-283	41	7	in	in	ADP
esutjss-283	41	8	this	this	DET
esutjss-283	41	9	section	section	NOUN
esutjss-283	41	10	.	.	PUNCT
esutjss-283	42	1	capital	capital	NOUN
esutjss-283	42	2	adequacy	adequacy	NOUN
esutjss-283	42	3	and	and	CCONJ
esutjss-283	42	4	capital	capital	NOUN
esutjss-283	42	5	adequacy	adequacy	NOUN
esutjss-283	42	6	risk	risk	NOUN
esutjss-283	42	7	capital	capital	NOUN
esutjss-283	42	8	adequacy	adequacy	NOUN
esutjss-283	42	9	is	be	AUX
esutjss-283	42	10	a	a	DET
esutjss-283	42	11	firm	firm	NOUN
esutjss-283	42	12	's	's	PART
esutjss-283	42	13	(	(	PUNCT
esutjss-283	42	14	including	include	VERB
esutjss-283	42	15	an	an	DET
esutjss-283	42	16	insurance	insurance	NOUN
esutjss-283	42	17	company	company	NOUN
esutjss-283	42	18	)	)	PUNCT
esutjss-283	42	19	ability	ability	NOUN
esutjss-283	42	20	to	to	PART
esutjss-283	42	21	absorb	absorb	VERB
esutjss-283	42	22	losses	loss	NOUN
esutjss-283	42	23	and	and	CCONJ
esutjss-283	42	24	meet	meet	VERB
esutjss-283	42	25	its	its	PRON
esutjss-283	42	26	obligations	obligation	NOUN
esutjss-283	42	27	without	without	ADP
esutjss-283	42	28	becoming	become	VERB
esutjss-283	42	29	insolvent	insolvent	ADJ
esutjss-283	42	30	(	(	PUNCT
esutjss-283	42	31	si	si	X
esutjss-283	42	32	et	et	PROPN
esutjss-283	42	33	al	al	PROPN
esutjss-283	42	34	.	.	PROPN
esutjss-283	42	35	,	,	PUNCT
esutjss-283	42	36	2023	2023	NUM
esutjss-283	42	37	;	;	PUNCT
esutjss-283	42	38	chen	chen	PROPN
esutjss-283	42	39	et	et	PROPN
esutjss-283	42	40	al	al	PROPN
esutjss-283	42	41	.	.	PROPN
esutjss-283	42	42	,	,	PUNCT
esutjss-283	42	43	2021	2021	NUM
esutjss-283	42	44	;	;	PUNCT
esutjss-283	42	45	ashraf	ashraf	VERB
esutjss-283	42	46	et	et	PROPN
esutjss-283	42	47	al	al	PROPN
esutjss-283	42	48	.	.	PROPN
esutjss-283	42	49	,	,	PUNCT
esutjss-283	42	50	2020	2020	NUM
esutjss-283	42	51	)	)	PUNCT
esutjss-283	42	52	.	.	PUNCT
esutjss-283	43	1	capital	capital	NOUN
esutjss-283	43	2	adequacy	adequacy	NOUN
esutjss-283	43	3	risk	risk	NOUN
esutjss-283	43	4	entails	entail	VERB
esutjss-283	43	5	the	the	DET
esutjss-283	43	6	discrepancy	discrepancy	NOUN
esutjss-283	43	7	between	between	ADP
esutjss-283	43	8	the	the	DET
esutjss-283	43	9	perceived	perceive	VERB
esutjss-283	43	10	values	value	NOUN
esutjss-283	43	11	of	of	ADP
esutjss-283	43	12	long	long	ADJ
esutjss-283	43	13	-	-	PUNCT
esutjss-283	43	14	term	term	NOUN
esutjss-283	43	15	assets	asset	NOUN
esutjss-283	43	16	funded	fund	VERB
esutjss-283	43	17	by	by	ADP
esutjss-283	43	18	short	short	ADJ
esutjss-283	43	19	-	-	PUNCT
esutjss-283	43	20	term	term	NOUN
esutjss-283	43	21	,	,	PUNCT
esutjss-283	43	22	regulated	regulated	ADJ
esutjss-283	43	23	-	-	PUNCT
esutjss-283	43	24	rate	rate	NOUN
esutjss-283	43	25	loans	loan	NOUN
esutjss-283	43	26	,	,	PUNCT
esutjss-283	43	27	resulting	result	VERB
esutjss-283	43	28	in	in	ADP
esutjss-283	43	29	a	a	DET
esutjss-283	43	30	cash	cash	NOUN
esutjss-283	43	31	flow	flow	NOUN
esutjss-283	43	32	deficit	deficit	NOUN
esutjss-283	43	33	when	when	SCONJ
esutjss-283	43	34	interest	interest	NOUN
esutjss-283	43	35	rates	rate	NOUN
esutjss-283	43	36	increase	increase	VERB
esutjss-283	43	37	(	(	PUNCT
esutjss-283	43	38	abass	abass	PROPN
esutjss-283	43	39	&	&	CCONJ
esutjss-283	43	40	olubusade	olubusade	PROPN
esutjss-283	43	41	,	,	PUNCT
esutjss-283	43	42	2023	2023	NUM
esutjss-283	43	43	;	;	PUNCT
esutjss-283	43	44	malovana	malovana	PROPN
esutjss-283	43	45	et	et	PROPN
esutjss-283	43	46	al	al	PROPN
esutjss-283	43	47	.	.	PROPN
esutjss-283	43	48	,	,	PUNCT
esutjss-283	43	49	2023	2023	NUM
esutjss-283	43	50	;	;	PUNCT
esutjss-283	43	51	mazikana	mazikana	PROPN
esutjss-283	43	52	,	,	PUNCT
esutjss-283	43	53	2023).the	2023).the	DET
esutjss-283	43	54	capital	capital	NOUN
esutjss-283	43	55	adequacy	adequacy	NOUN
esutjss-283	43	56	ratio	ratio	NOUN
esutjss-283	43	57	(	(	PUNCT
esutjss-283	43	58	car	car	NOUN
esutjss-283	43	59	)	)	PUNCT
esutjss-283	43	60	indicates	indicate	VERB
esutjss-283	43	61	how	how	SCONJ
esutjss-283	43	62	well	well	ADV
esutjss-283	43	63	a	a	DET
esutjss-283	43	64	bank	bank	NOUN
esutjss-283	43	65	can	can	AUX
esutjss-283	43	66	meet	meet	VERB
esutjss-283	43	67	its	its	PRON
esutjss-283	43	68	obligations	obligation	NOUN
esutjss-283	43	69	.	.	PUNCT
esutjss-283	44	1	also	also	ADV
esutjss-283	44	2	known	know	VERB
esutjss-283	44	3	as	as	ADP
esutjss-283	44	4	the	the	DET
esutjss-283	44	5	capital	capital	NOUN
esutjss-283	44	6	-	-	PUNCT
esutjss-283	44	7	to	to	ADP
esutjss-283	44	8	-	-	PUNCT
esutjss-283	44	9	risk	risk	NOUN
esutjss-283	44	10	weighted	weight	VERB
esutjss-283	44	11	assets	asset	NOUN
esutjss-283	44	12	ratio	ratio	NOUN
esutjss-283	44	13	(	(	PUNCT
esutjss-283	44	14	crar	crar	PROPN
esutjss-283	44	15	)	)	PUNCT
esutjss-283	44	16	,	,	PUNCT
esutjss-283	44	17	the	the	DET
esutjss-283	44	18	ratio	ratio	NOUN
esutjss-283	44	19	compares	compare	VERB
esutjss-283	44	20	capital	capital	NOUN
esutjss-283	44	21	to	to	ADP
esutjss-283	44	22	risk	risk	NOUN
esutjss-283	44	23	-	-	PUNCT
esutjss-283	44	24	weighted	weight	VERB
esutjss-283	44	25	assets	asset	NOUN
esutjss-283	44	26	and	and	CCONJ
esutjss-283	44	27	is	be	AUX
esutjss-283	44	28	watched	watch	VERB
esutjss-283	44	29	by	by	ADP
esutjss-283	44	30	regulators	regulator	NOUN
esutjss-283	44	31	to	to	PART
esutjss-283	44	32	determine	determine	VERB
esutjss-283	44	33	a	a	DET
esutjss-283	44	34	bank	bank	NOUN
esutjss-283	44	35	's	's	PART
esutjss-283	44	36	risk	risk	NOUN
esutjss-283	44	37	of	of	ADP
esutjss-283	44	38	failure	failure	NOUN
esutjss-283	44	39	(	(	PUNCT
esutjss-283	44	40	msomi&nzama	msomi&nzama	PROPN
esutjss-283	44	41	,	,	PUNCT
esutjss-283	44	42	2023	2023	NUM
esutjss-283	44	43	;	;	PUNCT
esutjss-283	44	44	mutumira	mutumira	NOUN
esutjss-283	44	45	,	,	PUNCT
esutjss-283	44	46	2018	2018	NUM
esutjss-283	44	47	;	;	PUNCT
esutjss-283	44	48	ngugi	ngugi	PROPN
esutjss-283	44	49	&	&	CCONJ
esutjss-283	44	50	afande	afande	PROPN
esutjss-283	44	51	,	,	PUNCT
esutjss-283	44	52	2015	2015	NUM
esutjss-283	44	53	)	)	PUNCT
esutjss-283	44	54	.	.	PUNCT
esutjss-283	45	1	this	this	DET
esutjss-283	45	2	study	study	NOUN
esutjss-283	45	3	views	view	VERB
esutjss-283	45	4	capital	capital	NOUN
esutjss-283	45	5	adequacy	adequacy	NOUN
esutjss-283	45	6	risk	risk	NOUN
esutjss-283	45	7	as	as	ADP
esutjss-283	45	8	the	the	DET
esutjss-283	45	9	potential	potential	ADJ
esutjss-283	45	10	loss	loss	NOUN
esutjss-283	45	11	of	of	ADP
esutjss-283	45	12	a	a	DET
esutjss-283	45	13	portion	portion	NOUN
esutjss-283	45	14	or	or	CCONJ
esutjss-283	45	15	entire	entire	ADJ
esutjss-283	45	16	investment	investment	NOUN
esutjss-283	45	17	performance	performance	NOUN
esutjss-283	45	18	,	,	PUNCT
esutjss-283	45	19	as	as	SCONJ
esutjss-283	45	20	indicated	indicate	VERB
esutjss-283	45	21	by	by	ADP
esutjss-283	45	22	msomi	msomi	NOUN
esutjss-283	45	23	and	and	CCONJ
esutjss-283	45	24	nzama	nzama	X
esutjss-283	45	25	(	(	PUNCT
esutjss-283	45	26	2023	2023	NUM
esutjss-283	45	27	)	)	PUNCT
esutjss-283	45	28	.	.	PUNCT
esutjss-283	46	1	insurance	insurance	NOUN
esutjss-283	46	2	companies	company	NOUN
esutjss-283	46	3	must	must	AUX
esutjss-283	46	4	analyse	analyse	VERB
esutjss-283	46	5	their	their	PRON
esutjss-283	46	6	capital	capital	NOUN
esutjss-283	46	7	adequacy	adequacy	NOUN
esutjss-283	46	8	by	by	ADP
esutjss-283	46	9	assessing	assess	VERB
esutjss-283	46	10	their	their	PRON
esutjss-283	46	11	capital	capital	NOUN
esutjss-283	46	12	base	base	NOUN
esutjss-283	46	13	,	,	PUNCT
esutjss-283	46	14	which	which	PRON
esutjss-283	46	15	is	be	AUX
esutjss-283	46	16	crucial	crucial	ADJ
esutjss-283	46	17	for	for	ADP
esutjss-283	46	18	their	their	PRON
esutjss-283	46	19	operations	operation	NOUN
esutjss-283	46	20	.	.	PUNCT
esutjss-283	47	1	insurance	insurance	NOUN
esutjss-283	47	2	companies	company	NOUN
esutjss-283	47	3	need	need	VERB
esutjss-283	47	4	sufficient	sufficient	ADJ
esutjss-283	47	5	capital	capital	NOUN
esutjss-283	47	6	to	to	PART
esutjss-283	47	7	meet	meet	VERB
esutjss-283	47	8	their	their	PRON
esutjss-283	47	9	liabilities	liability	NOUN
esutjss-283	47	10	for	for	ADP
esutjss-283	47	11	their	their	PRON
esutjss-283	47	12	accepted	accept	VERB
esutjss-283	47	13	or	or	CCONJ
esutjss-283	47	14	underwritten	underwritten	ADJ
esutjss-283	47	15	business	business	NOUN
esutjss-283	47	16	.	.	PUNCT
esutjss-283	48	1	two	two	NUM
esutjss-283	48	2	main	main	ADJ
esutjss-283	48	3	aspects	aspect	NOUN
esutjss-283	48	4	indicate	indicate	VERB
esutjss-283	48	5	capital	capital	NOUN
esutjss-283	48	6	adequacy	adequacy	NOUN
esutjss-283	48	7	.	.	PUNCT
esutjss-283	49	1	firstly	firstly	ADV
esutjss-283	49	2	,	,	PUNCT
esutjss-283	49	3	the	the	DET
esutjss-283	49	4	extent	extent	NOUN
esutjss-283	49	5	of	of	ADP
esutjss-283	49	6	business	business	NOUN
esutjss-283	49	7	support	support	NOUN
esutjss-283	49	8	is	be	AUX
esutjss-283	49	9	measured	measure	VERB
esutjss-283	49	10	by	by	ADP
esutjss-283	49	11	the	the	DET
esutjss-283	49	12	premiums	premium	NOUN
esutjss-283	49	13	collected	collect	VERB
esutjss-283	49	14	.	.	PUNCT
esutjss-283	50	1	this	this	PRON
esutjss-283	50	2	is	be	AUX
esutjss-283	50	3	important	important	ADJ
esutjss-283	50	4	because	because	SCONJ
esutjss-283	50	5	the	the	DET
esutjss-283	50	6	insurer	insurer	NOUN
esutjss-283	50	7	becomes	become	VERB
esutjss-283	50	8	liable	liable	ADJ
esutjss-283	50	9	for	for	ADP
esutjss-283	50	10	the	the	DET
esutjss-283	50	11	coverage	coverage	NOUN
esutjss-283	50	12	if	if	SCONJ
esutjss-283	50	13	a	a	DET
esutjss-283	50	14	claim	claim	NOUN
esutjss-283	50	15	occurs	occur	VERB
esutjss-283	50	16	.	.	PUNCT
esutjss-283	51	1	secondly	secondly	ADV
esutjss-283	51	2	,	,	PUNCT
esutjss-283	51	3	the	the	DET
esutjss-283	51	4	extent	extent	NOUN
esutjss-283	51	5	of	of	ADP
esutjss-283	51	6	asset	asset	NOUN
esutjss-283	51	7	backing	backing	NOUN
esutjss-283	51	8	is	be	AUX
esutjss-283	51	9	significant	significant	ADJ
esutjss-283	51	10	as	as	SCONJ
esutjss-283	51	11	insurers	insurer	NOUN
esutjss-283	51	12	need	need	VERB
esutjss-283	51	13	to	to	PART
esutjss-283	51	14	have	have	VERB
esutjss-283	51	15	enough	enough	ADJ
esutjss-283	51	16	assets	asset	NOUN
esutjss-283	51	17	to	to	PART
esutjss-283	51	18	meet	meet	VERB
esutjss-283	51	19	their	their	PRON
esutjss-283	51	20	269	269	NUM
esutjss-283	51	21	liabilities	liability	NOUN
esutjss-283	51	22	as	as	SCONJ
esutjss-283	51	23	they	they	PRON
esutjss-283	51	24	arise	arise	VERB
esutjss-283	51	25	.	.	PUNCT
esutjss-283	52	1	therefore	therefore	ADV
esutjss-283	52	2	,	,	PUNCT
esutjss-283	52	3	capital	capital	NOUN
esutjss-283	52	4	adequacy	adequacy	NOUN
esutjss-283	52	5	is	be	AUX
esutjss-283	52	6	a	a	DET
esutjss-283	52	7	primary	primary	ADJ
esutjss-283	52	8	indicator	indicator	NOUN
esutjss-283	52	9	of	of	ADP
esutjss-283	52	10	an	an	DET
esutjss-283	52	11	insurance	insurance	NOUN
esutjss-283	52	12	company	company	NOUN
esutjss-283	52	13	's	's	PART
esutjss-283	52	14	financial	financial	ADJ
esutjss-283	52	15	stability	stability	NOUN
esutjss-283	52	16	and	and	CCONJ
esutjss-283	52	17	strength	strength	NOUN
esutjss-283	52	18	.	.	PUNCT
esutjss-283	53	1	the	the	DET
esutjss-283	53	2	financial	financial	ADJ
esutjss-283	53	3	stability	stability	NOUN
esutjss-283	53	4	of	of	ADP
esutjss-283	53	5	an	an	DET
esutjss-283	53	6	insurance	insurance	NOUN
esutjss-283	53	7	company	company	NOUN
esutjss-283	53	8	is	be	AUX
esutjss-283	53	9	heavily	heavily	ADV
esutjss-283	53	10	reliant	reliant	ADJ
esutjss-283	53	11	on	on	ADP
esutjss-283	53	12	its	its	PRON
esutjss-283	53	13	capital	capital	NOUN
esutjss-283	53	14	adequacy	adequacy	NOUN
esutjss-283	53	15	,	,	PUNCT
esutjss-283	53	16	which	which	PRON
esutjss-283	53	17	serves	serve	VERB
esutjss-283	53	18	as	as	ADP
esutjss-283	53	19	a	a	DET
esutjss-283	53	20	crucial	crucial	ADJ
esutjss-283	53	21	indicator	indicator	NOUN
esutjss-283	53	22	(	(	PUNCT
esutjss-283	53	23	kimani,2023	kimani,2023	NOUN
esutjss-283	53	24	)	)	PUNCT
esutjss-283	53	25	.	.	PUNCT
esutjss-283	54	1	consequently	consequently	ADV
esutjss-283	54	2	,	,	PUNCT
esutjss-283	54	3	an	an	DET
esutjss-283	54	4	insurance	insurance	NOUN
esutjss-283	54	5	company	company	NOUN
esutjss-283	54	6	must	must	AUX
esutjss-283	54	7	have	have	VERB
esutjss-283	54	8	a	a	DET
esutjss-283	54	9	substantial	substantial	ADJ
esutjss-283	54	10	capital	capital	NOUN
esutjss-283	54	11	base	base	NOUN
esutjss-283	54	12	to	to	PART
esutjss-283	54	13	handle	handle	VERB
esutjss-283	54	14	claims	claim	NOUN
esutjss-283	54	15	when	when	SCONJ
esutjss-283	54	16	they	they	PRON
esutjss-283	54	17	arise	arise	VERB
esutjss-283	54	18	(	(	PUNCT
esutjss-283	54	19	syafrizal	syafrizal	NOUN
esutjss-283	54	20	et	et	PROPN
esutjss-283	54	21	al	al	PROPN
esutjss-283	54	22	.	.	PROPN
esutjss-283	54	23	,	,	PUNCT
esutjss-283	54	24	2023	2023	NUM
esutjss-283	54	25	;	;	PUNCT
esutjss-283	54	26	bala	bala	PROPN
esutjss-283	54	27	et	et	PROPN
esutjss-283	54	28	al	al	PROPN
esutjss-283	54	29	.	.	PROPN
esutjss-283	54	30	,	,	PUNCT
esutjss-283	54	31	2022	2022	NUM
esutjss-283	54	32	)	)	PUNCT
esutjss-283	54	33	effectively	effectively	ADV
esutjss-283	54	34	.	.	PUNCT
esutjss-283	55	1	financial	financial	ADJ
esutjss-283	55	2	performance	performance	NOUN
esutjss-283	55	3	performance	performance	NOUN
esutjss-283	55	4	encompasses	encompass	VERB
esutjss-283	55	5	the	the	DET
esutjss-283	55	6	specific	specific	ADJ
esutjss-283	55	7	outcomes	outcome	NOUN
esutjss-283	55	8	achieved	achieve	VERB
esutjss-283	55	9	in	in	ADP
esutjss-283	55	10	various	various	ADJ
esutjss-283	55	11	fields	field	NOUN
esutjss-283	55	12	,	,	PUNCT
esutjss-283	55	13	reflecting	reflect	VERB
esutjss-283	55	14	the	the	DET
esutjss-283	55	15	organisation	organisation	NOUN
esutjss-283	55	16	's	's	PART
esutjss-283	55	17	competitiveness	competitiveness	NOUN
esutjss-283	55	18	,	,	PUNCT
esutjss-283	55	19	efficiency	efficiency	NOUN
esutjss-283	55	20	,	,	PUNCT
esutjss-283	55	21	and	and	CCONJ
esutjss-283	55	22	effectiveness	effectiveness	NOUN
esutjss-283	55	23	,	,	PUNCT
esutjss-283	55	24	as	as	ADV
esutjss-283	55	25	well	well	ADV
esutjss-283	55	26	as	as	ADP
esutjss-283	55	27	its	its	PRON
esutjss-283	55	28	procedural	procedural	ADJ
esutjss-283	55	29	and	and	CCONJ
esutjss-283	55	30	structural	structural	ADJ
esutjss-283	55	31	aspects	aspect	NOUN
esutjss-283	55	32	(	(	PUNCT
esutjss-283	55	33	ahmed	ahmed	PROPN
esutjss-283	55	34	et	et	PROPN
esutjss-283	55	35	al	al	PROPN
esutjss-283	55	36	.	.	PROPN
esutjss-283	55	37	,	,	PUNCT
esutjss-283	55	38	2023	2023	NUM
esutjss-283	55	39	;	;	PUNCT
esutjss-283	55	40	utami	utami	NOUN
esutjss-283	55	41	,	,	PUNCT
esutjss-283	55	42	2023).gyamera	2023).gyamera	NUM
esutjss-283	55	43	et	et	NOUN
esutjss-283	55	44	al	al	PROPN
esutjss-283	55	45	.	.	PROPN
esutjss-283	56	1	(	(	PUNCT
esutjss-283	56	2	2023	2023	NUM
esutjss-283	56	3	)	)	PUNCT
esutjss-283	56	4	defined	define	VERB
esutjss-283	56	5	financial	financial	ADJ
esutjss-283	56	6	performance	performance	NOUN
esutjss-283	56	7	as	as	ADP
esutjss-283	56	8	the	the	DET
esutjss-283	56	9	ability	ability	NOUN
esutjss-283	56	10	of	of	ADP
esutjss-283	56	11	an	an	DET
esutjss-283	56	12	enterprise	enterprise	NOUN
esutjss-283	56	13	to	to	PART
esutjss-283	56	14	maximise	maximise	VERB
esutjss-283	56	15	returns	return	NOUN
esutjss-283	56	16	from	from	ADP
esutjss-283	56	17	its	its	PRON
esutjss-283	56	18	operations	operation	NOUN
esutjss-283	56	19	.	.	PUNCT
esutjss-283	57	1	financial	financial	ADJ
esutjss-283	57	2	performance	performance	NOUN
esutjss-283	57	3	is	be	AUX
esutjss-283	57	4	the	the	DET
esutjss-283	57	5	extent	extent	NOUN
esutjss-283	57	6	to	to	PART
esutjss-283	57	7	which	which	PRON
esutjss-283	57	8	financial	financial	ADJ
esutjss-283	57	9	objectives	objective	NOUN
esutjss-283	57	10	are	be	AUX
esutjss-283	57	11	achieved	achieve	VERB
esutjss-283	57	12	(	(	PUNCT
esutjss-283	57	13	setiawan&ekadjaja	setiawan&ekadjaja	NOUN
esutjss-283	57	14	,	,	PUNCT
esutjss-283	57	15	2023	2023	NUM
esutjss-283	57	16	;	;	PUNCT
esutjss-283	57	17	dewi	dewi	PROPN
esutjss-283	57	18	&	&	CCONJ
esutjss-283	57	19	mustanda	mustanda	PROPN
esutjss-283	57	20	,	,	PUNCT
esutjss-283	57	21	2021	2021	NUM
esutjss-283	57	22	)	)	PUNCT
esutjss-283	57	23	.	.	PUNCT
esutjss-283	58	1	it	it	PRON
esutjss-283	58	2	is	be	AUX
esutjss-283	58	3	a	a	DET
esutjss-283	58	4	metric	metric	NOUN
esutjss-283	58	5	to	to	PART
esutjss-283	58	6	assess	assess	VERB
esutjss-283	58	7	a	a	DET
esutjss-283	58	8	company	company	NOUN
esutjss-283	58	9	's	's	PART
esutjss-283	58	10	financial	financial	ADJ
esutjss-283	58	11	well	well	NOUN
esutjss-283	58	12	-	-	PUNCT
esutjss-283	58	13	being	being	NOUN
esutjss-283	58	14	within	within	ADP
esutjss-283	58	15	a	a	DET
esutjss-283	58	16	specific	specific	ADJ
esutjss-283	58	17	timeframe	timeframe	NOUN
esutjss-283	58	18	(	(	PUNCT
esutjss-283	58	19	utami	utami	NOUN
esutjss-283	58	20	,	,	PUNCT
esutjss-283	58	21	2023	2023	NUM
esutjss-283	58	22	)	)	PUNCT
esutjss-283	58	23	.	.	PUNCT
esutjss-283	59	1	financial	financial	ADJ
esutjss-283	59	2	performance	performance	NOUN
esutjss-283	59	3	can	can	AUX
esutjss-283	59	4	also	also	ADV
esutjss-283	59	5	facilitate	facilitate	VERB
esutjss-283	59	6	comparisons	comparison	NOUN
esutjss-283	59	7	between	between	ADP
esutjss-283	59	8	similar	similar	ADJ
esutjss-283	59	9	firms	firm	NOUN
esutjss-283	59	10	within	within	ADP
esutjss-283	59	11	the	the	DET
esutjss-283	59	12	same	same	ADJ
esutjss-283	59	13	industry	industry	NOUN
esutjss-283	59	14	or	or	CCONJ
esutjss-283	59	15	across	across	ADP
esutjss-283	59	16	different	different	ADJ
esutjss-283	59	17	industries	industry	NOUN
esutjss-283	59	18	or	or	CCONJ
esutjss-283	59	19	units	unit	NOUN
esutjss-283	59	20	(	(	PUNCT
esutjss-283	59	21	ahmed	ahmed	PROPN
esutjss-283	59	22	et	et	PROPN
esutjss-283	59	23	al	al	PROPN
esutjss-283	59	24	.	.	PROPN
esutjss-283	59	25	,	,	PUNCT
esutjss-283	59	26	2023	2023	NUM
esutjss-283	59	27	;	;	PUNCT
esutjss-283	59	28	dewi	dewi	PROPN
esutjss-283	59	29	&	&	CCONJ
esutjss-283	59	30	mustanda	mustanda	PROPN
esutjss-283	59	31	,	,	PUNCT
esutjss-283	59	32	2021	2021	NUM
esutjss-283	59	33	)	)	PUNCT
esutjss-283	59	34	.	.	PUNCT
esutjss-283	60	1	a	a	DET
esutjss-283	60	2	firm	firm	NOUN
esutjss-283	60	3	with	with	ADP
esutjss-283	60	4	good	good	ADJ
esutjss-283	60	5	financial	financial	ADJ
esutjss-283	60	6	performance	performance	NOUN
esutjss-283	60	7	effectively	effectively	ADV
esutjss-283	60	8	generates	generate	VERB
esutjss-283	60	9	revenue	revenue	NOUN
esutjss-283	60	10	by	by	ADP
esutjss-283	60	11	efficiently	efficiently	ADV
esutjss-283	60	12	utilising	utilise	VERB
esutjss-283	60	13	available	available	ADJ
esutjss-283	60	14	resources	resource	NOUN
esutjss-283	60	15	(	(	PUNCT
esutjss-283	60	16	thuy	thuy	NOUN
esutjss-283	60	17	,	,	PUNCT
esutjss-283	60	18	2023	2023	NUM
esutjss-283	60	19	;	;	PUNCT
esutjss-283	60	20	akenroye	akenroye	VERB
esutjss-283	60	21	et	et	PROPN
esutjss-283	60	22	al	al	PROPN
esutjss-283	60	23	.	.	PROPN
esutjss-283	60	24	,	,	PUNCT
esutjss-283	60	25	2022	2022	NUM
esutjss-283	60	26	;	;	PUNCT
esutjss-283	60	27	mamaro	mamaro	NOUN
esutjss-283	60	28	&	&	CCONJ
esutjss-283	60	29	legotlo	legotlo	PROPN
esutjss-283	60	30	,	,	PUNCT
esutjss-283	60	31	2021	2021	NUM
esutjss-283	60	32	)	)	PUNCT
esutjss-283	60	33	.	.	PUNCT
esutjss-283	61	1	a	a	DET
esutjss-283	61	2	firm	firm	NOUN
esutjss-283	61	3	with	with	ADP
esutjss-283	61	4	sound	sound	ADJ
esutjss-283	61	5	financial	financial	ADJ
esutjss-283	61	6	management	management	NOUN
esutjss-283	61	7	has	have	VERB
esutjss-283	61	8	a	a	DET
esutjss-283	61	9	better	well	ADJ
esutjss-283	61	10	capacity	capacity	NOUN
esutjss-283	61	11	for	for	ADP
esutjss-283	61	12	profitability	profitability	NOUN
esutjss-283	61	13	(	(	PUNCT
esutjss-283	61	14	utami	utami	NOUN
esutjss-283	61	15	,	,	PUNCT
esutjss-283	61	16	2023	2023	NUM
esutjss-283	61	17	;	;	PUNCT
esutjss-283	61	18	akenroye	akenroye	VERB
esutjss-283	61	19	et	et	PROPN
esutjss-283	61	20	al	al	PROPN
esutjss-283	61	21	.	.	PROPN
esutjss-283	61	22	,	,	PUNCT
esutjss-283	61	23	2022	2022	NUM
esutjss-283	61	24	)	)	PUNCT
esutjss-283	61	25	.	.	PUNCT
esutjss-283	62	1	financial	financial	ADJ
esutjss-283	62	2	performance	performance	NOUN
esutjss-283	62	3	entails	entail	VERB
esutjss-283	62	4	evaluating	evaluate	VERB
esutjss-283	62	5	a	a	DET
esutjss-283	62	6	firm	firm	NOUN
esutjss-283	62	7	's	's	PART
esutjss-283	62	8	overall	overall	ADJ
esutjss-283	62	9	financial	financial	ADJ
esutjss-283	62	10	health	health	NOUN
esutjss-283	62	11	within	within	ADP
esutjss-283	62	12	a	a	DET
esutjss-283	62	13	specific	specific	ADJ
esutjss-283	62	14	time	time	NOUN
esutjss-283	62	15	frame	frame	NOUN
esutjss-283	62	16	through	through	ADP
esutjss-283	62	17	monetary	monetary	ADJ
esutjss-283	62	18	engagements	engagement	NOUN
esutjss-283	62	19	(	(	PUNCT
esutjss-283	62	20	fadun	fadun	PROPN
esutjss-283	62	21	&	&	CCONJ
esutjss-283	62	22	silwimba	silwimba	NOUN
esutjss-283	62	23	,	,	PUNCT
esutjss-283	62	24	2023	2023	NUM
esutjss-283	62	25	;	;	PUNCT
esutjss-283	62	26	jaf	jaf	PROPN
esutjss-283	62	27	&	&	CCONJ
esutjss-283	62	28	rashid	rashid	PROPN
esutjss-283	62	29	,	,	PUNCT
esutjss-283	62	30	2023	2023	NUM
esutjss-283	62	31	)	)	PUNCT
esutjss-283	62	32	.	.	PUNCT
esutjss-283	63	1	profit	profit	NOUN
esutjss-283	63	2	-	-	PUNCT
esutjss-283	63	3	oriented	orient	VERB
esutjss-283	63	4	businesses	business	NOUN
esutjss-283	63	5	must	must	AUX
esutjss-283	63	6	prioritise	prioritise	VERB
esutjss-283	63	7	financial	financial	ADJ
esutjss-283	63	8	performance	performance	NOUN
esutjss-283	63	9	as	as	ADP
esutjss-283	63	10	a	a	DET
esutjss-283	63	11	goal	goal	NOUN
esutjss-283	63	12	,	,	PUNCT
esutjss-283	63	13	as	as	SCONJ
esutjss-283	63	14	failure	failure	NOUN
esutjss-283	63	15	to	to	PART
esutjss-283	63	16	do	do	AUX
esutjss-283	63	17	so	so	ADV
esutjss-283	63	18	can	can	AUX
esutjss-283	63	19	have	have	VERB
esutjss-283	63	20	detrimental	detrimental	ADJ
esutjss-283	63	21	consequences	consequence	NOUN
esutjss-283	63	22	.	.	PUNCT
esutjss-283	64	1	profitability	profitability	NOUN
esutjss-283	64	2	is	be	AUX
esutjss-283	64	3	often	often	ADV
esutjss-283	64	4	used	use	VERB
esutjss-283	64	5	as	as	ADP
esutjss-283	64	6	a	a	DET
esutjss-283	64	7	standard	standard	ADJ
esutjss-283	64	8	measure	measure	NOUN
esutjss-283	64	9	to	to	PART
esutjss-283	64	10	assess	assess	VERB
esutjss-283	64	11	the	the	DET
esutjss-283	64	12	monetary	monetary	ADJ
esutjss-283	64	13	outcome	outcome	NOUN
esutjss-283	64	14	.	.	PUNCT
esutjss-283	65	1	in	in	ADP
esutjss-283	65	2	this	this	DET
esutjss-283	65	3	study	study	NOUN
esutjss-283	65	4	,	,	PUNCT
esutjss-283	65	5	financial	financial	ADJ
esutjss-283	65	6	performance	performance	NOUN
esutjss-283	65	7	is	be	AUX
esutjss-283	65	8	viewed	view	VERB
esutjss-283	65	9	based	base	VERB
esutjss-283	65	10	on	on	ADP
esutjss-283	65	11	the	the	DET
esutjss-283	65	12	return	return	NOUN
esutjss-283	65	13	on	on	ADP
esutjss-283	65	14	equity	equity	NOUN
esutjss-283	65	15	(	(	PUNCT
esutjss-283	65	16	roe	roe	PROPN
esutjss-283	65	17	)	)	PUNCT
esutjss-283	65	18	,	,	PUNCT
esutjss-283	65	19	calculated	calculate	VERB
esutjss-283	65	20	by	by	ADP
esutjss-283	65	21	dividing	divide	VERB
esutjss-283	65	22	earnings	earning	NOUN
esutjss-283	65	23	after	after	ADP
esutjss-283	65	24	interest	interest	NOUN
esutjss-283	65	25	and	and	CCONJ
esutjss-283	65	26	taxes	taxis	NOUN
esutjss-283	65	27	(	(	PUNCT
esutjss-283	65	28	eit	eit	NOUN
esutjss-283	65	29	)	)	PUNCT
esutjss-283	65	30	by	by	ADP
esutjss-283	65	31	the	the	DET
esutjss-283	65	32	total	total	ADJ
esutjss-283	65	33	shareholder	shareholder	NOUN
esutjss-283	65	34	equity	equity	NOUN
esutjss-283	65	35	among	among	ADP
esutjss-283	65	36	risk	risk	NOUN
esutjss-283	65	37	-	-	PUNCT
esutjss-283	65	38	management	management	NOUN
esutjss-283	65	39	firms	firm	NOUN
esutjss-283	65	40	.	.	PUNCT
esutjss-283	66	1	this	this	DET
esutjss-283	66	2	study	study	NOUN
esutjss-283	66	3	explores	explore	VERB
esutjss-283	66	4	financial	financial	ADJ
esutjss-283	66	5	performance	performance	NOUN
esutjss-283	66	6	indicators	indicator	NOUN
esutjss-283	66	7	as	as	ADP
esutjss-283	66	8	a	a	DET
esutjss-283	66	9	dependent	dependent	ADJ
esutjss-283	66	10	variable	variable	NOUN
esutjss-283	66	11	to	to	PART
esutjss-283	66	12	examine	examine	VERB
esutjss-283	66	13	the	the	DET
esutjss-283	66	14	relationship	relationship	NOUN
esutjss-283	66	15	with	with	ADP
esutjss-283	66	16	other	other	ADJ
esutjss-283	66	17	variables	variable	NOUN
esutjss-283	66	18	in	in	ADP
esutjss-283	66	19	the	the	DET
esutjss-283	66	20	study	study	NOUN
esutjss-283	66	21	.	.	PUNCT
esutjss-283	67	1	premium	premium	NOUN
esutjss-283	67	2	and	and	CCONJ
esutjss-283	67	3	claim	claim	NOUN
esutjss-283	67	4	settlement	settlement	NOUN
esutjss-283	67	5	are	be	AUX
esutjss-283	67	6	vital	vital	ADJ
esutjss-283	67	7	factors	factor	NOUN
esutjss-283	67	8	influencing	influence	VERB
esutjss-283	67	9	the	the	DET
esutjss-283	67	10	financial	financial	ADJ
esutjss-283	67	11	performance	performance	NOUN
esutjss-283	67	12	of	of	ADP
esutjss-283	67	13	insurance	insurance	NOUN
esutjss-283	67	14	companies	company	NOUN
esutjss-283	67	15	(	(	PUNCT
esutjss-283	67	16	fadun	fadun	VERB
esutjss-283	67	17	et	et	PROPN
esutjss-283	67	18	al	al	PROPN
esutjss-283	67	19	.	.	PROPN
esutjss-283	67	20	,	,	PUNCT
esutjss-283	67	21	2024	2024	NUM
esutjss-283	67	22	;	;	PUNCT
esutjss-283	67	23	fadun	fadun	VERB
esutjss-283	67	24	et	et	PROPN
esutjss-283	67	25	al	al	PROPN
esutjss-283	67	26	.	.	PROPN
esutjss-283	67	27	,	,	PUNCT
esutjss-283	67	28	2023	2023	NUM
esutjss-283	67	29	)	)	PUNCT
esutjss-283	67	30	.	.	PUNCT
esutjss-283	68	1	premium	premium	NOUN
esutjss-283	68	2	is	be	AUX
esutjss-283	68	3	an	an	DET
esutjss-283	68	4	amount	amount	NOUN
esutjss-283	68	5	paid	pay	VERB
esutjss-283	68	6	periodically	periodically	ADV
esutjss-283	68	7	to	to	ADP
esutjss-283	68	8	the	the	DET
esutjss-283	68	9	insurer	insurer	NOUN
esutjss-283	68	10	by	by	ADP
esutjss-283	68	11	the	the	DET
esutjss-283	68	12	insured	insure	VERB
esutjss-283	68	13	to	to	PART
esutjss-283	68	14	cover	cover	VERB
esutjss-283	68	15	his	his	PRON
esutjss-283	68	16	risk	risk	NOUN
esutjss-283	68	17	.	.	PUNCT
esutjss-283	69	1	in	in	ADP
esutjss-283	69	2	an	an	DET
esutjss-283	69	3	insurance	insurance	NOUN
esutjss-283	69	4	contract	contract	NOUN
esutjss-283	69	5	,	,	PUNCT
esutjss-283	69	6	the	the	DET
esutjss-283	69	7	risk	risk	NOUN
esutjss-283	69	8	is	be	AUX
esutjss-283	69	9	transferred	transfer	VERB
esutjss-283	69	10	from	from	ADP
esutjss-283	69	11	the	the	DET
esutjss-283	69	12	insured	insure	VERB
esutjss-283	69	13	to	to	ADP
esutjss-283	69	14	the	the	DET
esutjss-283	69	15	insurer	insurer	NOUN
esutjss-283	69	16	in	in	ADP
esutjss-283	69	17	exchange	exchange	NOUN
esutjss-283	69	18	for	for	ADP
esutjss-283	69	19	premium	premium	ADJ
esutjss-283	69	20	payment	payment	NOUN
esutjss-283	69	21	by	by	ADP
esutjss-283	69	22	the	the	DET
esutjss-283	69	23	insured	insure	VERB
esutjss-283	69	24	.	.	PUNCT
esutjss-283	70	1	to	to	PART
esutjss-283	70	2	take	take	VERB
esutjss-283	70	3	this	this	DET
esutjss-283	70	4	risk	risk	NOUN
esutjss-283	70	5	,	,	PUNCT
esutjss-283	70	6	the	the	DET
esutjss-283	70	7	insurer	insurer	NOUN
esutjss-283	70	8	charges	charge	VERB
esutjss-283	70	9	an	an	DET
esutjss-283	70	10	amount	amount	NOUN
esutjss-283	70	11	called	call	VERB
esutjss-283	70	12	the	the	DET
esutjss-283	70	13	premium	premium	NOUN
esutjss-283	70	14	.	.	PUNCT
esutjss-283	71	1	premium	premium	ADJ
esutjss-283	71	2	income	income	NOUN
esutjss-283	71	3	can	can	AUX
esutjss-283	71	4	refer	refer	VERB
esutjss-283	71	5	to	to	ADP
esutjss-283	71	6	the	the	DET
esutjss-283	71	7	proceeds	proceed	NOUN
esutjss-283	71	8	an	an	DET
esutjss-283	71	9	investor	investor	NOUN
esutjss-283	71	10	earns	earn	VERB
esutjss-283	71	11	from	from	ADP
esutjss-283	71	12	writing	write	VERB
esutjss-283	71	13	(	(	PUNCT
esutjss-283	71	14	selling	selling	NOUN
esutjss-283	71	15	)	)	PUNCT
esutjss-283	71	16	options	option	NOUN
esutjss-283	71	17	contracts	contract	NOUN
esutjss-283	71	18	or	or	CCONJ
esutjss-283	71	19	the	the	DET
esutjss-283	71	20	revenue	revenue	NOUN
esutjss-283	71	21	an	an	DET
esutjss-283	71	22	insurer	insurer	NOUN
esutjss-283	71	23	earns	earn	VERB
esutjss-283	71	24	from	from	ADP
esutjss-283	71	25	payments	payment	NOUN
esutjss-283	71	26	from	from	ADP
esutjss-283	71	27	policyholders	policyholder	NOUN
esutjss-283	71	28	(	(	PUNCT
esutjss-283	71	29	fadun	fadun	VERB
esutjss-283	71	30	et	et	PROPN
esutjss-283	71	31	al	al	PROPN
esutjss-283	71	32	.	.	PROPN
esutjss-283	71	33	,	,	PUNCT
esutjss-283	71	34	2023	2023	NUM
esutjss-283	71	35	)	)	PUNCT
esutjss-283	71	36	.	.	PUNCT
esutjss-283	72	1	in	in	ADP
esutjss-283	72	2	either	either	DET
esutjss-283	72	3	case	case	NOUN
esutjss-283	72	4	,	,	PUNCT
esutjss-283	72	5	premium	premium	ADJ
esutjss-283	72	6	income	income	NOUN
esutjss-283	72	7	originates	originate	NOUN
esutjss-283	72	8	from	from	ADP
esutjss-283	72	9	insurance	insurance	NOUN
esutjss-283	72	10	protection	protection	NOUN
esutjss-283	72	11	to	to	ADP
esutjss-283	72	12	the	the	DET
esutjss-283	72	13	insurer	insurer	NOUN
esutjss-283	72	14	buyers	buyer	NOUN
esutjss-283	72	15	,	,	PUNCT
esutjss-283	72	16	the	the	DET
esutjss-283	72	17	insureds.an	insureds.an	NUM
esutjss-283	72	18	insurance	insurance	NOUN
esutjss-283	72	19	claim	claim	NOUN
esutjss-283	72	20	is	be	AUX
esutjss-283	72	21	a	a	DET
esutjss-283	72	22	formal	formal	ADJ
esutjss-283	72	23	request	request	NOUN
esutjss-283	72	24	to	to	ADP
esutjss-283	72	25	your	your	PRON
esutjss-283	72	26	insurance	insurance	NOUN
esutjss-283	72	27	provider	provider	NOUN
esutjss-283	72	28	for	for	ADP
esutjss-283	72	29	reimbursement	reimbursement	NOUN
esutjss-283	72	30	against	against	ADP
esutjss-283	72	31	losses	loss	NOUN
esutjss-283	72	32	covered	cover	VERB
esutjss-283	72	33	under	under	ADP
esutjss-283	72	34	your	your	PRON
esutjss-283	72	35	insurance	insurance	NOUN
esutjss-283	72	36	policy	policy	NOUN
esutjss-283	72	37	.	.	PUNCT
esutjss-283	73	1	insurance	insurance	NOUN
esutjss-283	73	2	is	be	AUX
esutjss-283	73	3	a	a	DET
esutjss-283	73	4	financial	financial	ADJ
esutjss-283	73	5	agreement	agreement	NOUN
esutjss-283	73	6	between	between	ADP
esutjss-283	73	7	you	you	PRON
esutjss-283	73	8	and	and	CCONJ
esutjss-283	73	9	your	your	PRON
esutjss-283	73	10	insurer	insurer	NOUN
esutjss-283	73	11	.	.	PUNCT
esutjss-283	74	1	you	you	PRON
esutjss-283	74	2	have	have	VERB
esutjss-283	74	3	to	to	PART
esutjss-283	74	4	pay	pay	VERB
esutjss-283	74	5	a	a	DET
esutjss-283	74	6	fixed	fix	VERB
esutjss-283	74	7	premium	premium	NOUN
esutjss-283	74	8	(	(	PUNCT
esutjss-283	74	9	fadun	fadun	PROPN
esutjss-283	74	10	,	,	PUNCT
esutjss-283	74	11	2023	2023	NUM
esutjss-283	74	12	)	)	PUNCT
esutjss-283	74	13	.	.	PUNCT
esutjss-283	75	1	insurance	insurance	NOUN
esutjss-283	75	2	companies	company	NOUN
esutjss-283	75	3	reinsure	reinsure	VERB
esutjss-283	75	4	their	their	PRON
esutjss-283	75	5	liability	liability	NOUN
esutjss-283	75	6	under	under	ADP
esutjss-283	75	7	the	the	DET
esutjss-283	75	8	primary	primary	ADJ
esutjss-283	75	9	insurance	insurance	NOUN
esutjss-283	75	10	contracts	contract	NOUN
esutjss-283	75	11	to	to	PART
esutjss-283	75	12	ensure	ensure	VERB
esutjss-283	75	13	the	the	DET
esutjss-283	75	14	spread	spread	NOUN
esutjss-283	75	15	of	of	ADP
esutjss-283	75	16	risk	risk	NOUN
esutjss-283	75	17	and	and	CCONJ
esutjss-283	75	18	ease	ease	VERB
esutjss-283	75	19	claim	claim	NOUN
esutjss-283	75	20	settlement	settlement	NOUN
esutjss-283	75	21	(	(	PUNCT
esutjss-283	75	22	fadun	fadun	PROPN
esutjss-283	75	23	,	,	PUNCT
esutjss-283	75	24	2023	2023	NUM
esutjss-283	75	25	)	)	PUNCT
esutjss-283	75	26	.	.	PUNCT
esutjss-283	76	1	this	this	DET
esutjss-283	76	2	study	study	NOUN
esutjss-283	76	3	's	's	PART
esutjss-283	76	4	theoretical	theoretical	ADJ
esutjss-283	76	5	model	model	NOUN
esutjss-283	76	6	is	be	AUX
esutjss-283	76	7	presented	present	VERB
esutjss-283	76	8	in	in	ADP
esutjss-283	76	9	figure	figure	NOUN
esutjss-283	76	10	1	1	NUM
esutjss-283	76	11	.	.	SYM
esutjss-283	76	12	270	270	NUM
esutjss-283	76	13	figure	figure	NOUN
esutjss-283	76	14	1	1	NUM
esutjss-283	76	15	:	:	PUNCT
esutjss-283	76	16	the	the	DET
esutjss-283	76	17	study	study	NOUN
esutjss-283	76	18	theoretical	theoretical	ADJ
esutjss-283	76	19	model	model	NOUN
esutjss-283	76	20	(	(	PUNCT
esutjss-283	76	21	2023	2023	NUM
esutjss-283	76	22	)	)	PUNCT
esutjss-283	76	23	capital	capital	NOUN
esutjss-283	76	24	adequacy	adequacy	NOUN
esutjss-283	76	25	and	and	CCONJ
esutjss-283	76	26	the	the	DET
esutjss-283	76	27	performance	performance	NOUN
esutjss-283	76	28	of	of	ADP
esutjss-283	76	29	insurance	insurance	NOUN
esutjss-283	76	30	companies	company	NOUN
esutjss-283	76	31	dependent	dependent	ADJ
esutjss-283	76	32	variable	variable	ADJ
esutjss-283	76	33	capital	capital	NOUN
esutjss-283	76	34	adequacy	adequacy	NOUN
esutjss-283	76	35	shareholders	shareholder	NOUN
esutjss-283	76	36	’	'	PUNCT
esutjss-283	76	37	funds	fund	NOUN
esutjss-283	76	38	independent	independent	ADJ
esutjss-283	76	39	variable	variable	ADJ
esutjss-283	76	40	insurance	insurance	NOUN
esutjss-283	76	41	companies	company	NOUN
esutjss-283	76	42	performance	performance	VERB
esutjss-283	76	43	return	return	NOUN
esutjss-283	76	44	on	on	ADP
esutjss-283	76	45	asset	asset	NOUN
esutjss-283	76	46	(	(	PUNCT
esutjss-283	76	47	roa	roa	NOUN
esutjss-283	76	48	)	)	PUNCT
esutjss-283	76	49	return	return	NOUN
esutjss-283	76	50	on	on	ADP
esutjss-283	76	51	equity	equity	NOUN
esutjss-283	76	52	(	(	PUNCT
esutjss-283	76	53	roe	roe	PROPN
esutjss-283	76	54	)	)	PUNCT
esutjss-283	76	55	claims	claim	VERB
esutjss-283	76	56	ratio	ratio	NOUN
esutjss-283	76	57	(	(	PUNCT
esutjss-283	76	58	cr	cr	NOUN
esutjss-283	76	59	)	)	PUNCT
esutjss-283	76	60	profitability	profitability	NOUN
esutjss-283	76	61	ratio	ratio	NOUN
esutjss-283	76	62	(	(	PUNCT
esutjss-283	76	63	pr	pr	NOUN
esutjss-283	76	64	)	)	PUNCT
esutjss-283	76	65	turnover	turnover	NOUN
esutjss-283	76	66	ratio	ratio	NOUN
esutjss-283	76	67	(	(	PUNCT
esutjss-283	76	68	tr	tr	VERB
esutjss-283	76	69	)	)	PUNCT
esutjss-283	76	70	271	271	NUM
esutjss-283	76	71	the	the	DET
esutjss-283	76	72	study	study	NOUN
esutjss-283	76	73	examined	examine	VERB
esutjss-283	76	74	the	the	DET
esutjss-283	76	75	impact	impact	NOUN
esutjss-283	76	76	of	of	ADP
esutjss-283	76	77	capital	capital	NOUN
esutjss-283	76	78	adequacy	adequacy	NOUN
esutjss-283	76	79	on	on	ADP
esutjss-283	76	80	insurance	insurance	NOUN
esutjss-283	76	81	companies	company	NOUN
esutjss-283	76	82	'	'	PART
esutjss-283	76	83	financial	financial	ADJ
esutjss-283	76	84	performance	performance	NOUN
esutjss-283	76	85	.	.	PUNCT
esutjss-283	77	1	ebere	ebere	ADV
esutjss-283	77	2	and	and	CCONJ
esutjss-283	77	3	onuoha	onuoha	NOUN
esutjss-283	77	4	(	(	PUNCT
esutjss-283	77	5	2022	2022	NUM
esutjss-283	77	6	)	)	PUNCT
esutjss-283	77	7	identified	identify	VERB
esutjss-283	77	8	several	several	ADJ
esutjss-283	77	9	areas	area	NOUN
esutjss-283	77	10	within	within	ADP
esutjss-283	77	11	typical	typical	ADJ
esutjss-283	77	12	insurance	insurance	NOUN
esutjss-283	77	13	companies	company	NOUN
esutjss-283	77	14	ripe	ripe	VERB
esutjss-283	77	15	for	for	ADP
esutjss-283	77	16	transformation	transformation	NOUN
esutjss-283	77	17	through	through	ADP
esutjss-283	77	18	a	a	DET
esutjss-283	77	19	conceptual	conceptual	ADJ
esutjss-283	77	20	research	research	NOUN
esutjss-283	77	21	framework	framework	NOUN
esutjss-283	77	22	,	,	PUNCT
esutjss-283	77	23	such	such	ADJ
esutjss-283	77	24	as	as	ADP
esutjss-283	77	25	manual	manual	ADJ
esutjss-283	77	26	processes	process	NOUN
esutjss-283	77	27	,	,	PUNCT
esutjss-283	77	28	client	client	NOUN
esutjss-283	77	29	retention	retention	NOUN
esutjss-283	77	30	,	,	PUNCT
esutjss-283	77	31	underwriter	underwriter	NOUN
esutjss-283	77	32	effectiveness	effectiveness	NOUN
esutjss-283	77	33	,	,	PUNCT
esutjss-283	77	34	client	client	NOUN
esutjss-283	77	35	service	service	NOUN
esutjss-283	77	36	responsiveness	responsiveness	NOUN
esutjss-283	77	37	,	,	PUNCT
esutjss-283	77	38	and	and	CCONJ
esutjss-283	77	39	claims	claim	VERB
esutjss-283	77	40	processing	processing	NOUN
esutjss-283	77	41	times	time	NOUN
esutjss-283	77	42	.	.	PUNCT
esutjss-283	78	1	muchiri	muchiri	NOUN
esutjss-283	78	2	and	and	CCONJ
esutjss-283	78	3	njoka	njoka	NOUN
esutjss-283	78	4	(	(	PUNCT
esutjss-283	78	5	2021	2021	NUM
esutjss-283	78	6	)	)	PUNCT
esutjss-283	78	7	explored	explore	VERB
esutjss-283	78	8	the	the	DET
esutjss-283	78	9	relationship	relationship	NOUN
esutjss-283	78	10	between	between	ADP
esutjss-283	78	11	monetary	monetary	ADJ
esutjss-283	78	12	risk	risk	NOUN
esutjss-283	78	13	and	and	CCONJ
esutjss-283	78	14	the	the	DET
esutjss-283	78	15	financial	financial	ADJ
esutjss-283	78	16	success	success	NOUN
esutjss-283	78	17	of	of	ADP
esutjss-283	78	18	kenyan	kenyan	ADJ
esutjss-283	78	19	insurance	insurance	NOUN
esutjss-283	78	20	companies	company	NOUN
esutjss-283	78	21	.	.	PUNCT
esutjss-283	79	1	using	use	VERB
esutjss-283	79	2	secondary	secondary	ADJ
esutjss-283	79	3	data	datum	NOUN
esutjss-283	79	4	,	,	PUNCT
esutjss-283	79	5	the	the	DET
esutjss-283	79	6	findings	finding	NOUN
esutjss-283	79	7	revealed	reveal	VERB
esutjss-283	79	8	a	a	DET
esutjss-283	79	9	correlation	correlation	NOUN
esutjss-283	79	10	between	between	ADP
esutjss-283	79	11	monetary	monetary	ADJ
esutjss-283	79	12	risk	risk	NOUN
esutjss-283	79	13	and	and	CCONJ
esutjss-283	79	14	the	the	DET
esutjss-283	79	15	financial	financial	ADJ
esutjss-283	79	16	performance	performance	NOUN
esutjss-283	79	17	of	of	ADP
esutjss-283	79	18	kenyan	kenyan	ADJ
esutjss-283	79	19	insurance	insurance	NOUN
esutjss-283	79	20	companies	company	NOUN
esutjss-283	79	21	(	(	PUNCT
esutjss-283	79	22	muchiri	muchiri	NOUN
esutjss-283	79	23	&	&	CCONJ
esutjss-283	79	24	njoka	njoka	NOUN
esutjss-283	79	25	,	,	PUNCT
esutjss-283	79	26	2021	2021	NUM
esutjss-283	79	27	)	)	PUNCT
esutjss-283	79	28	.	.	PUNCT
esutjss-283	80	1	the	the	DET
esutjss-283	80	2	financial	financial	ADJ
esutjss-283	80	3	performance	performance	NOUN
esutjss-283	80	4	of	of	ADP
esutjss-283	80	5	the	the	DET
esutjss-283	80	6	companies	company	NOUN
esutjss-283	80	7	was	be	AUX
esutjss-283	80	8	assessed	assess	VERB
esutjss-283	80	9	using	use	VERB
esutjss-283	80	10	return	return	NOUN
esutjss-283	80	11	on	on	ADP
esutjss-283	80	12	assets	asset	NOUN
esutjss-283	80	13	(	(	PUNCT
esutjss-283	80	14	roa	roa	NOUN
esutjss-283	80	15	)	)	PUNCT
esutjss-283	80	16	as	as	ADP
esutjss-283	80	17	a	a	DET
esutjss-283	80	18	measure	measure	NOUN
esutjss-283	80	19	of	of	ADP
esutjss-283	80	20	monetary	monetary	ADJ
esutjss-283	80	21	achievement	achievement	NOUN
esutjss-283	80	22	(	(	PUNCT
esutjss-283	80	23	muchiri	muchiri	NOUN
esutjss-283	80	24	&	&	CCONJ
esutjss-283	80	25	njoka	njoka	NOUN
esutjss-283	80	26	,	,	PUNCT
esutjss-283	80	27	2021	2021	NUM
esutjss-283	80	28	)	)	PUNCT
esutjss-283	80	29	.	.	PUNCT
esutjss-283	81	1	theoretical	theoretical	ADJ
esutjss-283	81	2	framework	framework	NOUN
esutjss-283	81	3	various	various	ADJ
esutjss-283	81	4	theories	theory	NOUN
esutjss-283	81	5	are	be	AUX
esutjss-283	81	6	aligned	align	VERB
esutjss-283	81	7	with	with	ADP
esutjss-283	81	8	the	the	DET
esutjss-283	81	9	impact	impact	NOUN
esutjss-283	81	10	of	of	ADP
esutjss-283	81	11	capital	capital	NOUN
esutjss-283	81	12	adequacy	adequacy	NOUN
esutjss-283	81	13	and	and	CCONJ
esutjss-283	81	14	financial	financial	ADJ
esutjss-283	81	15	performance	performance	NOUN
esutjss-283	81	16	,	,	PUNCT
esutjss-283	81	17	including	include	VERB
esutjss-283	81	18	the	the	DET
esutjss-283	81	19	theory	theory	NOUN
esutjss-283	81	20	of	of	ADP
esutjss-283	81	21	economic	economic	ADJ
esutjss-283	81	22	efficiency	efficiency	NOUN
esutjss-283	81	23	.	.	PUNCT
esutjss-283	82	1	this	this	DET
esutjss-283	82	2	study	study	NOUN
esutjss-283	82	3	evaluates	evaluate	VERB
esutjss-283	82	4	the	the	DET
esutjss-283	82	5	relevant	relevant	ADJ
esutjss-283	82	6	theory	theory	NOUN
esutjss-283	82	7	to	to	ADP
esutjss-283	82	8	capital	capital	NOUN
esutjss-283	82	9	adequacy	adequacy	NOUN
esutjss-283	82	10	and	and	CCONJ
esutjss-283	82	11	financial	financial	ADJ
esutjss-283	82	12	performance	performance	NOUN
esutjss-283	82	13	.	.	PUNCT
esutjss-283	83	1	the	the	DET
esutjss-283	83	2	theory	theory	NOUN
esutjss-283	83	3	of	of	ADP
esutjss-283	83	4	economic	economic	ADJ
esutjss-283	83	5	efficiency	efficiency	NOUN
esutjss-283	83	6	,	,	PUNCT
esutjss-283	83	7	rooted	root	VERB
esutjss-283	83	8	in	in	ADP
esutjss-283	83	9	neoclassical	neoclassical	ADJ
esutjss-283	83	10	microeconomic	microeconomic	ADJ
esutjss-283	83	11	theory	theory	NOUN
esutjss-283	83	12	,	,	PUNCT
esutjss-283	83	13	is	be	AUX
esutjss-283	83	14	adopted	adopt	VERB
esutjss-283	83	15	for	for	ADP
esutjss-283	83	16	this	this	DET
esutjss-283	83	17	study	study	NOUN
esutjss-283	83	18	(	(	PUNCT
esutjss-283	83	19	van	van	NOUN
esutjss-283	83	20	,	,	PUNCT
esutjss-283	83	21	2022	2022	NUM
esutjss-283	83	22	;	;	PUNCT
esutjss-283	83	23	solow	solow	PROPN
esutjss-283	83	24	,	,	PUNCT
esutjss-283	83	25	1956	1956	NUM
esutjss-283	83	26	)	)	PUNCT
esutjss-283	83	27	.	.	PUNCT
esutjss-283	84	1	economic	economic	ADJ
esutjss-283	84	2	efficiency	efficiency	NOUN
esutjss-283	84	3	suits	suit	NOUN
esutjss-283	84	4	this	this	DET
esutjss-283	84	5	study	study	NOUN
esutjss-283	84	6	because	because	SCONJ
esutjss-283	84	7	the	the	DET
esutjss-283	84	8	theory	theory	NOUN
esutjss-283	84	9	emphasises	emphasise	VERB
esutjss-283	84	10	the	the	DET
esutjss-283	84	11	need	need	NOUN
esutjss-283	84	12	for	for	SCONJ
esutjss-283	84	13	an	an	DET
esutjss-283	84	14	organisation	organisation	NOUN
esutjss-283	84	15	to	to	PART
esutjss-283	84	16	reduce	reduce	VERB
esutjss-283	84	17	costs	cost	NOUN
esutjss-283	84	18	and	and	CCONJ
esutjss-283	84	19	increase	increase	VERB
esutjss-283	84	20	revenue	revenue	NOUN
esutjss-283	84	21	(	(	PUNCT
esutjss-283	84	22	petrou	petrou	NOUN
esutjss-283	84	23	,	,	PUNCT
esutjss-283	84	24	2014	2014	NUM
esutjss-283	84	25	)	)	PUNCT
esutjss-283	84	26	.	.	PUNCT
esutjss-283	85	1	moreover	moreover	ADV
esutjss-283	85	2	,	,	PUNCT
esutjss-283	85	3	the	the	DET
esutjss-283	85	4	theory	theory	NOUN
esutjss-283	85	5	of	of	ADP
esutjss-283	85	6	economic	economic	ADJ
esutjss-283	85	7	efficiency	efficiency	NOUN
esutjss-283	85	8	advocates	advocate	VERB
esutjss-283	85	9	that	that	SCONJ
esutjss-283	85	10	the	the	DET
esutjss-283	85	11	efficiency	efficiency	NOUN
esutjss-283	85	12	levels	level	NOUN
esutjss-283	85	13	in	in	ADP
esutjss-283	85	14	capital	capital	NOUN
esutjss-283	85	15	adequacy	adequacy	NOUN
esutjss-283	85	16	risk	risk	NOUN
esutjss-283	85	17	within	within	ADP
esutjss-283	85	18	an	an	DET
esutjss-283	85	19	insurance	insurance	NOUN
esutjss-283	85	20	firm	firm	NOUN
esutjss-283	85	21	can	can	AUX
esutjss-283	85	22	be	be	AUX
esutjss-283	85	23	attributed	attribute	VERB
esutjss-283	85	24	to	to	ADP
esutjss-283	85	25	various	various	ADJ
esutjss-283	85	26	factors	factor	NOUN
esutjss-283	85	27	(	(	PUNCT
esutjss-283	85	28	van	van	NOUN
esutjss-283	85	29	,	,	PUNCT
esutjss-283	85	30	2022	2022	NUM
esutjss-283	85	31	;	;	PUNCT
esutjss-283	85	32	petrou	petrou	NOUN
esutjss-283	85	33	,	,	PUNCT
esutjss-283	85	34	2014	2014	NUM
esutjss-283	85	35	;	;	PUNCT
esutjss-283	85	36	solow	solow	PROPN
esutjss-283	85	37	,	,	PUNCT
esutjss-283	85	38	1956	1956	NUM
esutjss-283	85	39	)	)	PUNCT
esutjss-283	85	40	.	.	PUNCT
esutjss-283	86	1	furthermore	furthermore	ADV
esutjss-283	86	2	,	,	PUNCT
esutjss-283	86	3	these	these	DET
esutjss-283	86	4	factors	factor	NOUN
esutjss-283	86	5	encompass	encompass	VERB
esutjss-283	86	6	elements	element	NOUN
esutjss-283	86	7	inherent	inherent	ADJ
esutjss-283	86	8	in	in	ADP
esutjss-283	86	9	the	the	DET
esutjss-283	86	10	internal	internal	ADJ
esutjss-283	86	11	structure	structure	NOUN
esutjss-283	86	12	of	of	ADP
esutjss-283	86	13	capital	capital	NOUN
esutjss-283	86	14	adequacy	adequacy	NOUN
esutjss-283	86	15	risk	risk	NOUN
esutjss-283	86	16	,	,	PUNCT
esutjss-283	86	17	which	which	PRON
esutjss-283	86	18	directly	directly	ADV
esutjss-283	86	19	impacts	impact	VERB
esutjss-283	86	20	the	the	DET
esutjss-283	86	21	financial	financial	ADJ
esutjss-283	86	22	performance	performance	NOUN
esutjss-283	86	23	of	of	ADP
esutjss-283	86	24	the	the	DET
esutjss-283	86	25	insurance	insurance	NOUN
esutjss-283	86	26	firm	firm	NOUN
esutjss-283	86	27	(	(	PUNCT
esutjss-283	86	28	kamuka	kamuka	PROPN
esutjss-283	86	29	,	,	PUNCT
esutjss-283	86	30	kanga	kanga	PROPN
esutjss-283	86	31	&	&	CCONJ
esutjss-283	86	32	mungule	mungule	PROPN
esutjss-283	86	33	,	,	PUNCT
esutjss-283	86	34	2023	2023	NUM
esutjss-283	86	35	;	;	PUNCT
esutjss-283	86	36	morara	morara	PROPN
esutjss-283	86	37	&	&	CCONJ
esutjss-283	86	38	bongani	bongani	PROPN
esutjss-283	86	39	,	,	PUNCT
esutjss-283	86	40	2021	2021	NUM
esutjss-283	86	41	)	)	PUNCT
esutjss-283	86	42	.	.	PUNCT
esutjss-283	87	1	such	such	ADJ
esutjss-283	87	2	elements	element	NOUN
esutjss-283	87	3	include	include	VERB
esutjss-283	87	4	the	the	DET
esutjss-283	87	5	managerial	managerial	ADJ
esutjss-283	87	6	staff	staff	NOUN
esutjss-283	87	7	's	's	PART
esutjss-283	87	8	expertise	expertise	NOUN
esutjss-283	87	9	,	,	PUNCT
esutjss-283	87	10	the	the	DET
esutjss-283	87	11	workers	worker	NOUN
esutjss-283	87	12	'	'	PART
esutjss-283	87	13	experience	experience	NOUN
esutjss-283	87	14	,	,	PUNCT
esutjss-283	87	15	and	and	CCONJ
esutjss-283	87	16	the	the	DET
esutjss-283	87	17	skill	skill	NOUN
esutjss-283	87	18	levels	level	NOUN
esutjss-283	87	19	exhibited	exhibit	VERB
esutjss-283	87	20	within	within	ADP
esutjss-283	87	21	the	the	DET
esutjss-283	87	22	organisation	organisation	NOUN
esutjss-283	87	23	(	(	PUNCT
esutjss-283	87	24	rasyid	rasyid	NOUN
esutjss-283	87	25	,	,	PUNCT
esutjss-283	87	26	2023	2023	NUM
esutjss-283	87	27	;	;	PUNCT
esutjss-283	87	28	kiptoo	kiptoo	PROPN
esutjss-283	87	29	et	et	PROPN
esutjss-283	87	30	al	al	PROPN
esutjss-283	87	31	.	.	PROPN
esutjss-283	87	32	,	,	PUNCT
esutjss-283	87	33	2021	2021	NUM
esutjss-283	87	34	;	;	PUNCT
esutjss-283	87	35	ishtiaq	ishtiaq	PROPN
esutjss-283	87	36	&	&	CCONJ
esutjss-283	87	37	siddiqui	siddiqui	PROPN
esutjss-283	87	38	,	,	PUNCT
esutjss-283	87	39	2019	2019	NUM
esutjss-283	87	40	)	)	PUNCT
esutjss-283	87	41	.	.	PUNCT
esutjss-283	88	1	this	this	DET
esutjss-283	88	2	theory	theory	NOUN
esutjss-283	88	3	emphasises	emphasise	VERB
esutjss-283	88	4	the	the	DET
esutjss-283	88	5	efficient	efficient	ADJ
esutjss-283	88	6	allocation	allocation	NOUN
esutjss-283	88	7	and	and	CCONJ
esutjss-283	88	8	utilisation	utilisation	NOUN
esutjss-283	88	9	of	of	ADP
esutjss-283	88	10	resources	resource	NOUN
esutjss-283	88	11	,	,	PUNCT
esutjss-283	88	12	aiming	aim	VERB
esutjss-283	88	13	to	to	ADP
esutjss-283	88	14	minimise	minimise	NOUN
esutjss-283	88	15	wastage	wastage	NOUN
esutjss-283	88	16	and	and	CCONJ
esutjss-283	88	17	reduce	reduce	VERB
esutjss-283	88	18	costs	cost	NOUN
esutjss-283	88	19	while	while	SCONJ
esutjss-283	88	20	maximising	maximise	VERB
esutjss-283	88	21	output	output	NOUN
esutjss-283	88	22	.	.	PUNCT
esutjss-283	89	1	a	a	DET
esutjss-283	89	2	firm	firm	NOUN
esutjss-283	89	3	can	can	AUX
esutjss-283	89	4	gain	gain	VERB
esutjss-283	89	5	a	a	DET
esutjss-283	89	6	competitive	competitive	ADJ
esutjss-283	89	7	advantage	advantage	NOUN
esutjss-283	89	8	over	over	ADP
esutjss-283	89	9	its	its	PRON
esutjss-283	89	10	less	less	ADV
esutjss-283	89	11	efficient	efficient	ADJ
esutjss-283	89	12	rivals	rival	NOUN
esutjss-283	89	13	in	in	ADP
esutjss-283	89	14	the	the	DET
esutjss-283	89	15	same	same	ADJ
esutjss-283	89	16	industry	industry	NOUN
esutjss-283	89	17	by	by	ADP
esutjss-283	89	18	creating	create	VERB
esutjss-283	89	19	value	value	NOUN
esutjss-283	89	20	through	through	ADP
esutjss-283	89	21	economic	economic	ADJ
esutjss-283	89	22	efficiency	efficiency	NOUN
esutjss-283	89	23	.	.	PUNCT
esutjss-283	90	1	economic	economic	ADJ
esutjss-283	90	2	efficiency	efficiency	NOUN
esutjss-283	90	3	theory	theory	NOUN
esutjss-283	90	4	suggests	suggest	VERB
esutjss-283	90	5	that	that	SCONJ
esutjss-283	90	6	maintaining	maintain	VERB
esutjss-283	90	7	an	an	DET
esutjss-283	90	8	excessive	excessive	ADJ
esutjss-283	90	9	amount	amount	NOUN
esutjss-283	90	10	of	of	ADP
esutjss-283	90	11	capital	capital	NOUN
esutjss-283	90	12	can	can	AUX
esutjss-283	90	13	decrease	decrease	VERB
esutjss-283	90	14	the	the	DET
esutjss-283	90	15	risks	risk	NOUN
esutjss-283	90	16	faced	face	VERB
esutjss-283	90	17	by	by	ADP
esutjss-283	90	18	an	an	DET
esutjss-283	90	19	entity	entity	NOUN
esutjss-283	90	20	(	(	PUNCT
esutjss-283	90	21	van	van	NOUN
esutjss-283	90	22	,	,	PUNCT
esutjss-283	90	23	2022	2022	NUM
esutjss-283	90	24	;	;	PUNCT
esutjss-283	90	25	petrou	petrou	NOUN
esutjss-283	90	26	,	,	PUNCT
esutjss-283	90	27	2014	2014	NUM
esutjss-283	90	28	;	;	PUNCT
esutjss-283	90	29	solow	solow	PROPN
esutjss-283	90	30	,	,	PUNCT
esutjss-283	90	31	1956	1956	NUM
esutjss-283	90	32	)	)	PUNCT
esutjss-283	90	33	.	.	PUNCT
esutjss-283	91	1	thus	thus	ADV
esutjss-283	91	2	,	,	PUNCT
esutjss-283	91	3	highlighted	highlight	VERB
esutjss-283	91	4	the	the	DET
esutjss-283	91	5	need	need	NOUN
esutjss-283	91	6	for	for	SCONJ
esutjss-283	91	7	a	a	DET
esutjss-283	91	8	firm	firm	NOUN
esutjss-283	91	9	to	to	PART
esutjss-283	91	10	have	have	VERB
esutjss-283	91	11	a	a	DET
esutjss-283	91	12	high	high	ADJ
esutjss-283	91	13	capital	capital	NOUN
esutjss-283	91	14	buffer	buffer	NOUN
esutjss-283	91	15	can	can	AUX
esutjss-283	91	16	enhance	enhance	VERB
esutjss-283	91	17	a	a	DET
esutjss-283	91	18	firm	firm	NOUN
esutjss-283	91	19	’s	’s	PART
esutjss-283	91	20	performance	performance	NOUN
esutjss-283	91	21	and	and	CCONJ
esutjss-283	91	22	resilience	resilience	NOUN
esutjss-283	91	23	(	(	PUNCT
esutjss-283	91	24	van	van	NOUN
esutjss-283	91	25	,	,	PUNCT
esutjss-283	91	26	2022	2022	NUM
esutjss-283	91	27	;	;	PUNCT
esutjss-283	91	28	petrou	petrou	NOUN
esutjss-283	91	29	,	,	PUNCT
esutjss-283	91	30	2014	2014	NUM
esutjss-283	91	31	;	;	PUNCT
esutjss-283	91	32	solow	solow	PROPN
esutjss-283	91	33	,	,	PUNCT
esutjss-283	91	34	1956	1956	NUM
esutjss-283	91	35	)	)	PUNCT
esutjss-283	91	36	.	.	PUNCT
esutjss-283	92	1	economic	economic	ADJ
esutjss-283	92	2	efficiency	efficiency	NOUN
esutjss-283	92	3	theory	theory	NOUN
esutjss-283	92	4	,	,	PUNCT
esutjss-283	92	5	also	also	ADV
esutjss-283	92	6	known	know	VERB
esutjss-283	92	7	as	as	ADP
esutjss-283	92	8	capital	capital	NOUN
esutjss-283	92	9	buffering	buffering	NOUN
esutjss-283	92	10	theory	theory	NOUN
esutjss-283	92	11	,	,	PUNCT
esutjss-283	92	12	has	have	AUX
esutjss-283	92	13	proven	prove	VERB
esutjss-283	92	14	effective	effective	ADJ
esutjss-283	92	15	in	in	ADP
esutjss-283	92	16	ensuring	ensure	VERB
esutjss-283	92	17	uninterrupted	uninterrupted	ADJ
esutjss-283	92	18	operations	operation	NOUN
esutjss-283	92	19	for	for	ADP
esutjss-283	92	20	financial	financial	ADJ
esutjss-283	92	21	institutions	institution	NOUN
esutjss-283	92	22	,	,	PUNCT
esutjss-283	92	23	particularly	particularly	ADV
esutjss-283	92	24	when	when	SCONJ
esutjss-283	92	25	subjected	subject	VERB
esutjss-283	92	26	to	to	ADP
esutjss-283	92	27	well	well	ADV
esutjss-283	92	28	-	-	PUNCT
esutjss-283	92	29	regulated	regulate	VERB
esutjss-283	92	30	regimes	regime	NOUN
esutjss-283	92	31	(	(	PUNCT
esutjss-283	92	32	van	van	NOUN
esutjss-283	92	33	,	,	PUNCT
esutjss-283	92	34	2022	2022	NUM
esutjss-283	92	35	;	;	PUNCT
esutjss-283	92	36	petrou	petrou	NOUN
esutjss-283	92	37	,	,	PUNCT
esutjss-283	92	38	2014	2014	NUM
esutjss-283	92	39	;	;	PUNCT
esutjss-283	92	40	solow	solow	PROPN
esutjss-283	92	41	,	,	PUNCT
esutjss-283	92	42	1956	1956	NUM
esutjss-283	92	43	)	)	PUNCT
esutjss-283	92	44	.	.	PUNCT
esutjss-283	93	1	hence	hence	ADV
esutjss-283	93	2	,	,	PUNCT
esutjss-283	93	3	the	the	DET
esutjss-283	93	4	concept	concept	NOUN
esutjss-283	93	5	of	of	ADP
esutjss-283	93	6	capital	capital	NOUN
esutjss-283	93	7	buffer	buffer	NOUN
esutjss-283	93	8	is	be	AUX
esutjss-283	93	9	evident	evident	ADJ
esutjss-283	93	10	in	in	ADP
esutjss-283	93	11	the	the	DET
esutjss-283	93	12	performance	performance	NOUN
esutjss-283	93	13	of	of	ADP
esutjss-283	93	14	financial	financial	ADJ
esutjss-283	93	15	institutions	institution	NOUN
esutjss-283	93	16	,	,	PUNCT
esutjss-283	93	17	including	include	VERB
esutjss-283	93	18	banks	bank	NOUN
esutjss-283	93	19	and	and	CCONJ
esutjss-283	93	20	insurance	insurance	NOUN
esutjss-283	93	21	firms	firm	NOUN
esutjss-283	93	22	.	.	PUNCT
esutjss-283	94	1	this	this	DET
esutjss-283	94	2	view	view	NOUN
esutjss-283	94	3	was	be	AUX
esutjss-283	94	4	developed	develop	VERB
esutjss-283	94	5	by	by	ADP
esutjss-283	94	6	akpanetal	akpanetal	ADJ
esutjss-283	94	7	(	(	PUNCT
esutjss-283	94	8	2017	2017	NUM
esutjss-283	94	9	)	)	PUNCT
esutjss-283	94	10	and	and	CCONJ
esutjss-283	94	11	chepkilot	chepkilot	NOUN
esutjss-283	94	12	(	(	PUNCT
esutjss-283	94	13	2019	2019	NUM
esutjss-283	94	14	)	)	PUNCT
esutjss-283	94	15	.	.	PUNCT
esutjss-283	95	1	in	in	ADP
esutjss-283	95	2	the	the	DET
esutjss-283	95	3	context	context	NOUN
esutjss-283	95	4	of	of	ADP
esutjss-283	95	5	the	the	DET
esutjss-283	95	6	current	current	ADJ
esutjss-283	95	7	study	study	NOUN
esutjss-283	95	8	,	,	PUNCT
esutjss-283	95	9	capital	capital	NOUN
esutjss-283	95	10	adequacy	adequacy	NOUN
esutjss-283	95	11	plays	play	VERB
esutjss-283	95	12	a	a	DET
esutjss-283	95	13	crucial	crucial	ADJ
esutjss-283	95	14	role	role	NOUN
esutjss-283	95	15	in	in	ADP
esutjss-283	95	16	determining	determine	VERB
esutjss-283	95	17	the	the	DET
esutjss-283	95	18	financial	financial	ADJ
esutjss-283	95	19	performance	performance	NOUN
esutjss-283	95	20	of	of	ADP
esutjss-283	95	21	insurance	insurance	NOUN
esutjss-283	95	22	companies	company	NOUN
esutjss-283	95	23	in	in	ADP
esutjss-283	95	24	nigeria	nigeria	PROPN
esutjss-283	95	25	.	.	PUNCT
esutjss-283	96	1	methodology	methodology	NOUN
esutjss-283	96	2	this	this	DET
esutjss-283	96	3	study	study	NOUN
esutjss-283	96	4	uses	use	VERB
esutjss-283	96	5	a	a	DET
esutjss-283	96	6	descriptive	descriptive	ADJ
esutjss-283	96	7	research	research	NOUN
esutjss-283	96	8	design	design	NOUN
esutjss-283	96	9	to	to	PART
esutjss-283	96	10	collect	collect	VERB
esutjss-283	96	11	secondary	secondary	ADJ
esutjss-283	96	12	data	datum	NOUN
esutjss-283	96	13	to	to	PART
esutjss-283	96	14	explore	explore	VERB
esutjss-283	96	15	and	and	CCONJ
esutjss-283	96	16	interpret	interpret	VERB
esutjss-283	96	17	the	the	DET
esutjss-283	96	18	current	current	ADJ
esutjss-283	96	19	situation	situation	NOUN
esutjss-283	96	20	.	.	PUNCT
esutjss-283	97	1	it	it	PRON
esutjss-283	97	2	examines	examine	VERB
esutjss-283	97	3	the	the	DET
esutjss-283	97	4	role	role	NOUN
esutjss-283	97	5	of	of	ADP
esutjss-283	97	6	capital	capital	NOUN
esutjss-283	97	7	adequacy	adequacy	NOUN
esutjss-283	97	8	in	in	ADP
esutjss-283	97	9	nigeria	nigeria	PROPN
esutjss-283	97	10	's	's	PART
esutjss-283	97	11	insurance	insurance	NOUN
esutjss-283	97	12	companies	company	NOUN
esutjss-283	97	13	'	'	PART
esutjss-283	97	14	performance	performance	NOUN
esutjss-283	97	15	.	.	PUNCT
esutjss-283	98	1	the	the	DET
esutjss-283	98	2	data	datum	NOUN
esutjss-283	98	3	was	be	AUX
esutjss-283	98	4	analysed	analyse	VERB
esutjss-283	98	5	using	use	VERB
esutjss-283	98	6	e	e	NOUN
esutjss-283	98	7	-	-	NOUN
esutjss-283	98	8	view	view	NOUN
esutjss-283	98	9	12.0	12.0	NUM
esutjss-283	98	10	.	.	PUNCT
esutjss-283	99	1	fifteen	fifteen	NUM
esutjss-283	99	2	years	year	NOUN
esutjss-283	99	3	(	(	PUNCT
esutjss-283	99	4	2007	2007	NUM
esutjss-283	99	5	2021	2021	NUM
esutjss-283	99	6	)	)	PUNCT
esutjss-283	99	7	of	of	ADP
esutjss-283	99	8	time	time	NOUN
esutjss-283	99	9	-	-	PUNCT
esutjss-283	99	10	series	series	NOUN
esutjss-283	99	11	data	datum	NOUN
esutjss-283	99	12	sourced	source	VERB
esutjss-283	99	13	from	from	ADP
esutjss-283	99	14	the	the	DET
esutjss-283	99	15	nigeria	nigeria	PROPN
esutjss-283	99	16	stock	stock	PROPN
esutjss-283	99	17	exchange	exchange	PROPN
esutjss-283	99	18	database	database	NOUN
esutjss-283	99	19	,	,	PUNCT
esutjss-283	99	20	the	the	DET
esutjss-283	99	21	nigerian	nigerian	PROPN
esutjss-283	99	22	insurers	insurers	PROPN
esutjss-283	99	23	association	association	PROPN
esutjss-283	99	24	(	(	PUNCT
esutjss-283	99	25	nia	nia	PROPN
esutjss-283	99	26	)	)	PUNCT
esutjss-283	99	27	,	,	PUNCT
esutjss-283	99	28	and	and	CCONJ
esutjss-283	99	29	financial	financial	ADJ
esutjss-283	99	30	statements	statement	NOUN
esutjss-283	99	31	of	of	ADP
esutjss-283	99	32	the	the	DET
esutjss-283	99	33	selected	select	VERB
esutjss-283	99	34	insurance	insurance	NOUN
esutjss-283	99	35	companies	company	NOUN
esutjss-283	99	36	,	,	PUNCT
esutjss-283	99	37	including	include	VERB
esutjss-283	99	38	nem	nem	PROPN
esutjss-283	99	39	insurance	insurance	PROPN
esutjss-283	99	40	plc	plc	PROPN
esutjss-283	99	41	,	,	PUNCT
esutjss-283	99	42	nem	nem	PROPN
esutjss-283	99	43	insurance	insurance	PROPN
esutjss-283	99	44	plc	plc	PROPN
esutjss-283	99	45	,	,	PUNCT
esutjss-283	99	46	consolidated	consolidated	ADJ
esutjss-283	99	47	hallmark	hallmark	PROPN
esutjss-283	99	48	insurance	insurance	PROPN
esutjss-283	99	49	plc	plc	PROPN
esutjss-283	99	50	,	,	PUNCT
esutjss-283	99	51	royal	royal	ADJ
esutjss-283	99	52	exchange	exchange	PROPN
esutjss-283	99	53	general	general	ADJ
esutjss-283	99	54	insurance	insurance	NOUN
esutjss-283	99	55	,	,	PUNCT
esutjss-283	99	56	mutual	mutual	ADJ
esutjss-283	99	57	benefits	benefit	NOUN
esutjss-283	99	58	assurance	assurance	NOUN
esutjss-283	99	59	,	,	PUNCT
esutjss-283	99	60	guinea	guinea	NOUN
esutjss-283	99	61	insurance	insurance	PROPN
esutjss-283	99	62	plc	plc	PROPN
esutjss-283	99	63	,	,	PUNCT
esutjss-283	99	64	272	272	NUM
esutjss-283	99	65	leadway	leadway	NOUN
esutjss-283	99	66	assurance	assurance	NOUN
esutjss-283	99	67	company	company	NOUN
esutjss-283	99	68	limited	limit	VERB
esutjss-283	99	69	,	,	PUNCT
esutjss-283	99	70	axa	axa	PROPN
esutjss-283	99	71	mansard	mansard	PROPN
esutjss-283	99	72	plc	plc	PROPN
esutjss-283	99	73	,	,	PUNCT
esutjss-283	99	74	aiico	aiico	PROPN
esutjss-283	99	75	insurance	insurance	PROPN
esutjss-283	99	76	plc	plc	PROPN
esutjss-283	99	77	and	and	CCONJ
esutjss-283	99	78	cornerstone	cornerstone	NOUN
esutjss-283	99	79	insurance	insurance	PROPN
esutjss-283	99	80	plc	plc	PROPN
esutjss-283	99	81	.	.	PUNCT
esutjss-283	100	1	this	this	DET
esutjss-283	100	2	study	study	NOUN
esutjss-283	100	3	explored	explore	VERB
esutjss-283	100	4	key	key	ADJ
esutjss-283	100	5	variables	variable	NOUN
esutjss-283	100	6	(	(	PUNCT
esutjss-283	100	7	capital	capital	NOUN
esutjss-283	100	8	adequacy	adequacy	NOUN
esutjss-283	100	9	and	and	CCONJ
esutjss-283	100	10	insurers	insurer	NOUN
esutjss-283	100	11	'	'	PART
esutjss-283	100	12	performance	performance	NOUN
esutjss-283	100	13	)	)	PUNCT
esutjss-283	100	14	,	,	PUNCT
esutjss-283	100	15	and	and	CCONJ
esutjss-283	100	16	nominal	nominal	ADJ
esutjss-283	100	17	variables	variable	NOUN
esutjss-283	100	18	were	be	AUX
esutjss-283	100	19	used	use	VERB
esutjss-283	100	20	to	to	PART
esutjss-283	100	21	measure	measure	VERB
esutjss-283	100	22	the	the	DET
esutjss-283	100	23	variables	variable	NOUN
esutjss-283	100	24	.	.	PUNCT
esutjss-283	101	1	capital	capital	NOUN
esutjss-283	101	2	adequacy	adequacy	NOUN
esutjss-283	101	3	is	be	AUX
esutjss-283	101	4	the	the	DET
esutjss-283	101	5	dependent	dependent	ADJ
esutjss-283	101	6	variable	variable	NOUN
esutjss-283	101	7	,	,	PUNCT
esutjss-283	101	8	while	while	SCONJ
esutjss-283	101	9	insurance	insurance	NOUN
esutjss-283	101	10	companies	company	NOUN
esutjss-283	101	11	’	’	PART
esutjss-283	101	12	performance	performance	NOUN
esutjss-283	101	13	is	be	AUX
esutjss-283	101	14	the	the	DET
esutjss-283	101	15	independent	independent	ADJ
esutjss-283	101	16	variable	variable	NOUN
esutjss-283	101	17	.	.	PUNCT
esutjss-283	102	1	capital	capital	NOUN
esutjss-283	102	2	adequacy	adequacy	NOUN
esutjss-283	102	3	is	be	AUX
esutjss-283	102	4	measured	measure	VERB
esutjss-283	102	5	using	use	VERB
esutjss-283	102	6	insurers	insurer	NOUN
esutjss-283	102	7	’	'	PUNCT
esutjss-283	102	8	equity	equity	NOUN
esutjss-283	102	9	(	(	PUNCT
esutjss-283	102	10	eq	eq	NOUN
esutjss-283	102	11	)	)	PUNCT
esutjss-283	102	12	.	.	PUNCT
esutjss-283	103	1	the	the	DET
esutjss-283	103	2	aggregate	aggregate	ADJ
esutjss-283	103	3	difference	difference	NOUN
esutjss-283	103	4	between	between	ADP
esutjss-283	103	5	assets	asset	NOUN
esutjss-283	103	6	and	and	CCONJ
esutjss-283	103	7	liabilities	liability	NOUN
esutjss-283	103	8	is	be	AUX
esutjss-283	103	9	equity	equity	NOUN
esutjss-283	103	10	,	,	PUNCT
esutjss-283	103	11	which	which	PRON
esutjss-283	103	12	is	be	AUX
esutjss-283	103	13	the	the	DET
esutjss-283	103	14	net	net	ADJ
esutjss-283	103	15	residual	residual	ADJ
esutjss-283	103	16	ownership	ownership	NOUN
esutjss-283	103	17	of	of	ADP
esutjss-283	103	18	business	business	NOUN
esutjss-283	103	19	owners	owner	NOUN
esutjss-283	103	20	.	.	PUNCT
esutjss-283	104	1	insurance	insurance	NOUN
esutjss-283	104	2	companies	company	NOUN
esutjss-283	104	3	'	'	PART
esutjss-283	104	4	performance	performance	NOUN
esutjss-283	104	5	is	be	AUX
esutjss-283	104	6	measured	measure	VERB
esutjss-283	104	7	using	use	VERB
esutjss-283	104	8	the	the	DET
esutjss-283	104	9	return	return	NOUN
esutjss-283	104	10	on	on	ADP
esutjss-283	104	11	asset	asset	NOUN
esutjss-283	104	12	(	(	PUNCT
esutjss-283	104	13	roa	roa	PROPN
esutjss-283	104	14	)	)	PUNCT
esutjss-283	104	15	,	,	PUNCT
esutjss-283	104	16	return	return	VERB
esutjss-283	104	17	on	on	ADP
esutjss-283	104	18	equity	equity	NOUN
esutjss-283	104	19	(	(	PUNCT
esutjss-283	104	20	roe	roe	PROPN
esutjss-283	104	21	)	)	PUNCT
esutjss-283	104	22	,	,	PUNCT
esutjss-283	104	23	claims	claim	VERB
esutjss-283	104	24	ratio	ratio	NOUN
esutjss-283	104	25	(	(	PUNCT
esutjss-283	104	26	cr	cr	NOUN
esutjss-283	104	27	)	)	PUNCT
esutjss-283	104	28	,	,	PUNCT
esutjss-283	104	29	profitability	profitability	NOUN
esutjss-283	104	30	ratio	ratio	NOUN
esutjss-283	104	31	(	(	PUNCT
esutjss-283	104	32	pr	pr	NOUN
esutjss-283	104	33	)	)	PUNCT
esutjss-283	104	34	,	,	PUNCT
esutjss-283	104	35	and	and	CCONJ
esutjss-283	104	36	turnover	turnover	NOUN
esutjss-283	104	37	ratio	ratio	NOUN
esutjss-283	104	38	(	(	PUNCT
esutjss-283	104	39	tr	tr	VERB
esutjss-283	104	40	)	)	PUNCT
esutjss-283	104	41	.	.	PUNCT
esutjss-283	105	1	shareholders	shareholder	NOUN
esutjss-283	105	2	’	'	PUNCT
esutjss-283	105	3	funds	fund	NOUN
esutjss-283	105	4	were	be	AUX
esutjss-283	105	5	calculated	calculate	VERB
esutjss-283	105	6	as	as	ADP
esutjss-283	105	7	the	the	DET
esutjss-283	105	8	sum	sum	NOUN
esutjss-283	105	9	of	of	ADP
esutjss-283	105	10	issued	issue	VERB
esutjss-283	105	11	share	share	NOUN
esutjss-283	105	12	capital	capital	NOUN
esutjss-283	105	13	,	,	PUNCT
esutjss-283	105	14	retained	retain	VERB
esutjss-283	105	15	earnings	earning	NOUN
esutjss-283	105	16	,	,	PUNCT
esutjss-283	105	17	and	and	CCONJ
esutjss-283	105	18	reserves	reserve	NOUN
esutjss-283	105	19	as	as	SCONJ
esutjss-283	105	20	reported	report	VERB
esutjss-283	105	21	in	in	ADP
esutjss-283	105	22	the	the	DET
esutjss-283	105	23	companies	company	NOUN
esutjss-283	105	24	'	'	PART
esutjss-283	105	25	financial	financial	ADJ
esutjss-283	105	26	statements	statement	NOUN
esutjss-283	105	27	.	.	PUNCT
esutjss-283	106	1	the	the	DET
esutjss-283	106	2	data	datum	NOUN
esutjss-283	106	3	was	be	AUX
esutjss-283	106	4	analysed	analyse	VERB
esutjss-283	106	5	using	use	VERB
esutjss-283	106	6	pearson	pearson	PROPN
esutjss-283	106	7	’s	’s	PART
esutjss-283	106	8	product	product	NOUN
esutjss-283	106	9	-	-	PUNCT
esutjss-283	106	10	moment	moment	NOUN
esutjss-283	106	11	correlation	correlation	NOUN
esutjss-283	106	12	and	and	CCONJ
esutjss-283	106	13	logistic	logistic	ADJ
esutjss-283	106	14	regression	regression	NOUN
esutjss-283	106	15	analysis	analysis	NOUN
esutjss-283	106	16	.	.	PUNCT
esutjss-283	107	1	regression	regression	NOUN
esutjss-283	107	2	analysis	analysis	NOUN
esutjss-283	107	3	was	be	AUX
esutjss-283	107	4	undertaken	undertake	VERB
esutjss-283	107	5	to	to	PART
esutjss-283	107	6	determine	determine	VERB
esutjss-283	107	7	the	the	DET
esutjss-283	107	8	relationship	relationship	NOUN
esutjss-283	107	9	between	between	ADP
esutjss-283	107	10	dependent	dependent	ADJ
esutjss-283	107	11	and	and	CCONJ
esutjss-283	107	12	independent	independent	ADJ
esutjss-283	107	13	variables	variable	NOUN
esutjss-283	107	14	.	.	PUNCT
esutjss-283	108	1	the	the	DET
esutjss-283	108	2	understated	understate	VERB
esutjss-283	108	3	multiple	multiple	ADJ
esutjss-283	108	4	linear	linear	PROPN
esutjss-283	108	5	regression	regression	NOUN
esutjss-283	108	6	model	model	NOUN
esutjss-283	108	7	was	be	AUX
esutjss-283	108	8	developed	develop	VERB
esutjss-283	108	9	for	for	ADP
esutjss-283	108	10	this	this	DET
esutjss-283	108	11	study	study	NOUN
esutjss-283	108	12	:	:	PUNCT
esutjss-283	108	13	financial	financial	ADJ
esutjss-283	108	14	performance	performance	NOUN
esutjss-283	108	15	(	(	PUNCT
esutjss-283	108	16	y	y	NOUN
esutjss-283	108	17	)	)	PUNCT
esutjss-283	109	1	=	=	SYM
esutjss-283	109	2	α₀	α₀	PROPN
esutjss-283	109	3	+	+	X
esutjss-283	110	1	β₁x₁	β₁x₁	PUNCT
esutjss-283	111	1	+	+	X
esutjss-283	111	2	β₂x₂	β₂x₂	PUNCT
esutjss-283	112	1	+	+	CCONJ
esutjss-283	112	2	β₃x₃	β₃x₃	VERB
esutjss-283	112	3	+	+	NOUN
esutjss-283	112	4	β₄x₄+	β₄x₄+	NUM
esutjss-283	112	5	β₅x₅+	β₅x₅+	SYM
esutjss-283	112	6	е	е	X
esutjss-283	112	7	…	…	NOUN
esutjss-283	112	8	……	……	NOUN
esutjss-283	112	9	..	..	PUNCT
esutjss-283	112	10	where	where	SCONJ
esutjss-283	112	11	β₁	β₁	ADJ
esutjss-283	112	12	,	,	PUNCT
esutjss-283	112	13	β₂	β₂	NOUN
esutjss-283	112	14	,	,	PUNCT
esutjss-283	112	15	β₃	β₃	PROPN
esutjss-283	112	16	,	,	PUNCT
esutjss-283	112	17	β₄	β₄	PROPN
esutjss-283	112	18	,	,	PUNCT
esutjss-283	112	19	β₅	β₅	NOUN
esutjss-283	112	20	=	=	PUNCT
esutjss-283	112	21	represents	represent	VERB
esutjss-283	112	22	the	the	DET
esutjss-283	112	23	coefficients	coefficient	NOUN
esutjss-283	112	24	for	for	ADP
esutjss-283	112	25	the	the	DET
esutjss-283	112	26	independent	independent	ADJ
esutjss-283	112	27	variables	variable	NOUN
esutjss-283	112	28	.	.	PUNCT
esutjss-283	113	1	α₀	α₀	PROPN
esutjss-283	113	2	=	=	PRON
esutjss-283	113	3	represents	represent	VERB
esutjss-283	113	4	the	the	DET
esutjss-283	113	5	intercept	intercept	NOUN
esutjss-283	113	6	for	for	ADP
esutjss-283	113	7	x	x	SYM
esutjss-283	113	8	variable	variable	NOUN
esutjss-283	113	9	of	of	ADP
esutjss-283	113	10	capital	capital	NOUN
esutjss-283	113	11	adequacy	adequacy	NOUN
esutjss-283	113	12	.	.	PUNCT
esutjss-283	114	1	ca=	ca=	PROPN
esutjss-283	114	2	βo	βo	INTJ
esutjss-283	114	3	+	+	X
esutjss-283	114	4	β1cr	β1cr	PUNCT
esutjss-283	115	1	+	+	CCONJ
esutjss-283	115	2	β2pr	β2pr	PUNCT
esutjss-283	116	1	+	+	CCONJ
esutjss-283	116	2	β3tr	β3tr	PUNCT
esutjss-283	117	1	+	+	SYM
esutjss-283	117	2	β4roa	β4roa	PUNCT
esutjss-283	118	1	+	+	CCONJ
esutjss-283	118	2	β5roe	β5roe	PUNCT
esutjss-283	119	1	+	+	CCONJ
esutjss-283	119	2	е	е	X
esutjss-283	119	3	where	where	SCONJ
esutjss-283	119	4	:	:	PUNCT
esutjss-283	119	5	ca	can	AUX
esutjss-283	119	6	represents	represent	VERB
esutjss-283	119	7	insurance	insurance	NOUN
esutjss-283	119	8	companies	company	NOUN
esutjss-283	119	9	’	’	PART
esutjss-283	119	10	capital	capital	NOUN
esutjss-283	119	11	adequacy	adequacy	NOUN
esutjss-283	119	12	,	,	PUNCT
esutjss-283	119	13	measured	measure	VERB
esutjss-283	119	14	using	use	VERB
esutjss-283	119	15	shareholders	shareholder	NOUN
esutjss-283	119	16	’	'	PUNCT
esutjss-283	119	17	fund	fund	NOUN
esutjss-283	119	18	α	α	PROPN
esutjss-283	119	19	is	be	AUX
esutjss-283	119	20	the	the	DET
esutjss-283	119	21	intercept	intercept	NOUN
esutjss-283	119	22	between	between	ADP
esutjss-283	119	23	the	the	DET
esutjss-283	119	24	dependent	dependent	ADJ
esutjss-283	119	25	and	and	CCONJ
esutjss-283	119	26	independent	independent	ADJ
esutjss-283	119	27	variables	variable	NOUN
esutjss-283	119	28	β1	β1	PROPN
esutjss-283	119	29	,	,	PUNCT
esutjss-283	119	30	β2	β2	NOUN
esutjss-283	119	31	,	,	PUNCT
esutjss-283	119	32	β3	β3	PROPN
esutjss-283	119	33	,	,	PUNCT
esutjss-283	119	34	β4	β4	PROPN
esutjss-283	119	35	,	,	PUNCT
esutjss-283	119	36	and	and	CCONJ
esutjss-283	119	37	β5are	β5are	NUM
esutjss-283	119	38	regression	regression	NOUN
esutjss-283	119	39	coefficients	coefficient	NOUN
esutjss-283	119	40	for	for	ADP
esutjss-283	119	41	the	the	DET
esutjss-283	119	42	independent	independent	ADJ
esutjss-283	119	43	variables	variable	NOUN
esutjss-283	119	44	cr	cr	PROPN
esutjss-283	119	45	is	be	AUX
esutjss-283	119	46	the	the	DET
esutjss-283	119	47	claims	claim	NOUN
esutjss-283	119	48	ratio	ratio	NOUN
esutjss-283	119	49	pr	pr	NOUN
esutjss-283	119	50	is	be	AUX
esutjss-283	119	51	the	the	DET
esutjss-283	119	52	profitability	profitability	NOUN
esutjss-283	119	53	ratio	ratio	NOUN
esutjss-283	119	54	tr	tr	VERB
esutjss-283	119	55	is	be	AUX
esutjss-283	119	56	the	the	DET
esutjss-283	119	57	turnover	turnover	NOUN
esutjss-283	119	58	ratio	ratio	NOUN
esutjss-283	119	59	roa	roa	NOUN
esutjss-283	119	60	is	be	AUX
esutjss-283	119	61	return	return	NOUN
esutjss-283	119	62	on	on	ADP
esutjss-283	119	63	assets	asset	NOUN
esutjss-283	119	64	roe	roe	PROPN
esutjss-283	119	65	is	be	AUX
esutjss-283	119	66	return	return	NOUN
esutjss-283	119	67	on	on	ADP
esutjss-283	119	68	equity	equity	NOUN
esutjss-283	119	69	ε	ε	PROPN
esutjss-283	119	70	is	be	AUX
esutjss-283	119	71	the	the	DET
esutjss-283	119	72	error	error	NOUN
esutjss-283	119	73	term	term	NOUN
esutjss-283	119	74	data	datum	NOUN
esutjss-283	119	75	analysis	analysis	NOUN
esutjss-283	119	76	the	the	DET
esutjss-283	119	77	data	datum	NOUN
esutjss-283	119	78	collected	collect	VERB
esutjss-283	119	79	was	be	AUX
esutjss-283	119	80	analysed	analyse	VERB
esutjss-283	119	81	using	use	VERB
esutjss-283	119	82	e	e	NOUN
esutjss-283	119	83	-	-	NOUN
esutjss-283	119	84	views	view	NOUN
esutjss-283	119	85	12.0	12.0	NUM
esutjss-283	119	86	,	,	PUNCT
esutjss-283	119	87	and	and	CCONJ
esutjss-283	119	88	the	the	DET
esutjss-283	119	89	descriptive	descriptive	ADJ
esutjss-283	119	90	statistics	statistic	NOUN
esutjss-283	119	91	are	be	AUX
esutjss-283	119	92	presented	present	VERB
esutjss-283	119	93	in	in	ADP
esutjss-283	119	94	table	table	NOUN
esutjss-283	119	95	1	1	NUM
esutjss-283	119	96	.	.	PUNCT
esutjss-283	119	97	273	273	NUM
esutjss-283	119	98	table	table	NOUN
esutjss-283	119	99	1	1	NUM
esutjss-283	119	100	:	:	PUNCT
esutjss-283	119	101	descriptive	descriptive	ADJ
esutjss-283	119	102	statistics	statistic	NOUN
esutjss-283	119	103	source	source	NOUN
esutjss-283	119	104	:	:	PUNCT
esutjss-283	119	105	researchers	researcher	NOUN
esutjss-283	119	106	’	'	PUNCT
esutjss-283	119	107	computation	computation	NOUN
esutjss-283	119	108	using	use	VERB
esutjss-283	119	109	e	e	NOUN
esutjss-283	119	110	-	-	PUNCT
esutjss-283	119	111	views12.0	views12.0	X
esutjss-283	119	112	(	(	PUNCT
esutjss-283	119	113	2024	2024	NUM
esutjss-283	119	114	)	)	PUNCT
esutjss-283	119	115	table	table	NOUN
esutjss-283	119	116	1	1	NUM
esutjss-283	119	117	shows	show	VERB
esutjss-283	119	118	that	that	SCONJ
esutjss-283	119	119	the	the	DET
esutjss-283	119	120	median	median	NOUN
esutjss-283	119	121	of	of	ADP
esutjss-283	119	122	capital	capital	NOUN
esutjss-283	119	123	adequacy	adequacy	NOUN
esutjss-283	119	124	(	(	PUNCT
esutjss-283	119	125	ca	ca	NOUN
esutjss-283	119	126	)	)	PUNCT
esutjss-283	119	127	is	be	AUX
esutjss-283	119	128	6.89	6.89	NUM
esutjss-283	119	129	,	,	PUNCT
esutjss-283	119	130	claims	claim	NOUN
esutjss-283	119	131	ratio	ratio	NOUN
esutjss-283	119	132	(	(	PUNCT
esutjss-283	119	133	cr	cr	NOUN
esutjss-283	119	134	)	)	PUNCT
esutjss-283	119	135	is	be	AUX
esutjss-283	119	136	0.30	0.30	NUM
esutjss-283	119	137	,	,	PUNCT
esutjss-283	119	138	profitability	profitability	NOUN
esutjss-283	119	139	ratio	ratio	NOUN
esutjss-283	119	140	(	(	PUNCT
esutjss-283	119	141	pr	pr	NOUN
esutjss-283	119	142	)	)	PUNCT
esutjss-283	119	143	is	be	AUX
esutjss-283	119	144	0.09	0.09	NUM
esutjss-283	119	145	,	,	PUNCT
esutjss-283	119	146	turnover	turnover	NOUN
esutjss-283	119	147	ratio	ratio	NOUN
esutjss-283	119	148	(	(	PUNCT
esutjss-283	119	149	tr	tr	VERB
esutjss-283	119	150	)	)	PUNCT
esutjss-283	119	151	is	be	AUX
esutjss-283	119	152	0.28	0.28	NUM
esutjss-283	119	153	,	,	PUNCT
esutjss-283	119	154	return	return	VERB
esutjss-283	119	155	on	on	ADP
esutjss-283	119	156	assets	asset	NOUN
esutjss-283	119	157	(	(	PUNCT
esutjss-283	119	158	roa	roa	NOUN
esutjss-283	119	159	)	)	PUNCT
esutjss-283	119	160	is	be	AUX
esutjss-283	119	161	0.03	0.03	NUM
esutjss-283	119	162	,	,	PUNCT
esutjss-283	119	163	and	and	CCONJ
esutjss-283	119	164	return	return	VERB
esutjss-283	119	165	on	on	ADP
esutjss-283	119	166	equity	equity	NOUN
esutjss-283	119	167	(	(	PUNCT
esutjss-283	119	168	roe	roe	PROPN
esutjss-283	119	169	)	)	PUNCT
esutjss-283	119	170	is	be	AUX
esutjss-283	119	171	0.02	0.02	NUM
esutjss-283	119	172	.	.	PUNCT
esutjss-283	120	1	mean	mean	VERB
esutjss-283	120	2	is	be	AUX
esutjss-283	120	3	the	the	DET
esutjss-283	120	4	average	average	NOUN
esutjss-283	120	5	of	of	ADP
esutjss-283	120	6	the	the	DET
esutjss-283	120	7	data	datum	NOUN
esutjss-283	120	8	,	,	PUNCT
esutjss-283	120	9	which	which	PRON
esutjss-283	120	10	was	be	AUX
esutjss-283	120	11	calculated	calculate	VERB
esutjss-283	120	12	by	by	ADP
esutjss-283	120	13	dividing	divide	VERB
esutjss-283	120	14	the	the	DET
esutjss-283	120	15	sum	sum	NOUN
esutjss-283	120	16	of	of	ADP
esutjss-283	120	17	the	the	DET
esutjss-283	120	18	data	datum	NOUN
esutjss-283	120	19	by	by	ADP
esutjss-283	120	20	the	the	DET
esutjss-283	120	21	total	total	ADJ
esutjss-283	120	22	number	number	NOUN
esutjss-283	120	23	.	.	PUNCT
esutjss-283	121	1	ca	can	AUX
esutjss-283	121	2	has	have	VERB
esutjss-283	121	3	the	the	DET
esutjss-283	121	4	highest	high	ADJ
esutjss-283	121	5	mean	mean	NOUN
esutjss-283	121	6	(	(	PUNCT
esutjss-283	121	7	6.89	6.89	NUM
esutjss-283	121	8	)	)	PUNCT
esutjss-283	121	9	,	,	PUNCT
esutjss-283	121	10	followed	follow	VERB
esutjss-283	121	11	by	by	ADP
esutjss-283	121	12	tr	tr	NOUN
esutjss-283	121	13	(	(	PUNCT
esutjss-283	121	14	0.28	0.28	NUM
esutjss-283	121	15	)	)	PUNCT
esutjss-283	121	16	,	,	PUNCT
esutjss-283	121	17	pr	pr	X
esutjss-283	121	18	(	(	PUNCT
esutjss-283	121	19	0.09	0.09	NUM
esutjss-283	121	20	)	)	PUNCT
esutjss-283	121	21	,	,	PUNCT
esutjss-283	121	22	roa	roa	PROPN
esutjss-283	121	23	(	(	PUNCT
esutjss-283	121	24	0.03	0.03	NUM
esutjss-283	121	25	)	)	PUNCT
esutjss-283	121	26	and	and	CCONJ
esutjss-283	121	27	cr	cr	PROPN
esutjss-283	121	28	(	(	PUNCT
esutjss-283	121	29	-0.03	-0.03	NOUN
esutjss-283	121	30	)	)	PUNCT
esutjss-283	121	31	.	.	PUNCT
esutjss-283	122	1	however	however	ADV
esutjss-283	122	2	,	,	PUNCT
esutjss-283	122	3	the	the	DET
esutjss-283	122	4	mean	mean	NOUN
esutjss-283	122	5	of	of	ADP
esutjss-283	122	6	ca	ca	NOUN
esutjss-283	122	7	,	,	PUNCT
esutjss-283	122	8	tr	tr	VERB
esutjss-283	122	9	,	,	PUNCT
esutjss-283	122	10	pr	pr	NOUN
esutjss-283	122	11	and	and	CCONJ
esutjss-283	122	12	roa	roa	PROPN
esutjss-283	122	13	are	be	AUX
esutjss-283	122	14	positive	positive	ADJ
esutjss-283	122	15	,	,	PUNCT
esutjss-283	122	16	while	while	SCONJ
esutjss-283	122	17	that	that	PRON
esutjss-283	122	18	of	of	ADP
esutjss-283	122	19	cr	cr	PROPN
esutjss-283	122	20	is	be	AUX
esutjss-283	122	21	negative	negative	ADJ
esutjss-283	122	22	.	.	PUNCT
esutjss-283	123	1	table	table	NOUN
esutjss-283	123	2	1	1	NUM
esutjss-283	123	3	shows	show	VERB
esutjss-283	123	4	that	that	SCONJ
esutjss-283	123	5	the	the	DET
esutjss-283	123	6	mean	mean	NOUN
esutjss-283	123	7	of	of	ADP
esutjss-283	123	8	capital	capital	NOUN
esutjss-283	123	9	adequacy	adequacy	NOUN
esutjss-283	123	10	(	(	PUNCT
esutjss-283	123	11	ca	ca	NOUN
esutjss-283	123	12	)	)	PUNCT
esutjss-283	123	13	is	be	AUX
esutjss-283	123	14	6.87	6.87	NUM
esutjss-283	123	15	,	,	PUNCT
esutjss-283	123	16	claims	claim	NOUN
esutjss-283	123	17	ratio	ratio	NOUN
esutjss-283	123	18	(	(	PUNCT
esutjss-283	123	19	cr	cr	NOUN
esutjss-283	123	20	)	)	PUNCT
esutjss-283	123	21	is	be	AUX
esutjss-283	123	22	-0.32	-0.32	VERB
esutjss-283	123	23	,	,	PUNCT
esutjss-283	123	24	profitability	profitability	NOUN
esutjss-283	123	25	ratio	ratio	NOUN
esutjss-283	123	26	(	(	PUNCT
esutjss-283	123	27	pr	pr	NOUN
esutjss-283	123	28	)	)	PUNCT
esutjss-283	123	29	is	be	AUX
esutjss-283	123	30	0.10	0.10	NUM
esutjss-283	123	31	,	,	PUNCT
esutjss-283	123	32	turnover	turnover	NOUN
esutjss-283	123	33	ratio	ratio	NOUN
esutjss-283	123	34	(	(	PUNCT
esutjss-283	123	35	tr	tr	VERB
esutjss-283	123	36	)	)	PUNCT
esutjss-283	123	37	is	be	AUX
esutjss-283	123	38	0.25	0.25	NUM
esutjss-283	123	39	,	,	PUNCT
esutjss-283	123	40	return	return	VERB
esutjss-283	123	41	on	on	ADP
esutjss-283	123	42	assets	asset	NOUN
esutjss-283	123	43	(	(	PUNCT
esutjss-283	123	44	roa	roa	NOUN
esutjss-283	123	45	)	)	PUNCT
esutjss-283	123	46	is	be	AUX
esutjss-283	123	47	0.02	0.02	NUM
esutjss-283	123	48	,	,	PUNCT
esutjss-283	123	49	and	and	CCONJ
esutjss-283	123	50	return	return	VERB
esutjss-283	123	51	on	on	ADP
esutjss-283	123	52	equity	equity	NOUN
esutjss-283	123	53	(	(	PUNCT
esutjss-283	123	54	roe	roe	PROPN
esutjss-283	123	55	)	)	PUNCT
esutjss-283	123	56	is	be	AUX
esutjss-283	123	57	0.02	0.02	NUM
esutjss-283	123	58	.	.	PUNCT
esutjss-283	124	1	a	a	DET
esutjss-283	124	2	median	median	NOUN
esutjss-283	124	3	is	be	AUX
esutjss-283	124	4	the	the	DET
esutjss-283	124	5	centre	centre	NOUN
esutjss-283	124	6	value	value	NOUN
esutjss-283	124	7	of	of	ADP
esutjss-283	124	8	data	datum	NOUN
esutjss-283	124	9	when	when	SCONJ
esutjss-283	124	10	arranged	arrange	VERB
esutjss-283	124	11	in	in	ADP
esutjss-283	124	12	an	an	DET
esutjss-283	124	13	order.ca	order.ca	PROPN
esutjss-283	124	14	has	have	AUX
esutjss-283	124	15	the	the	DET
esutjss-283	124	16	highest	high	ADJ
esutjss-283	124	17	median	median	NOUN
esutjss-283	124	18	(	(	PUNCT
esutjss-283	124	19	6.87	6.87	NUM
esutjss-283	124	20	)	)	PUNCT
esutjss-283	124	21	,	,	PUNCT
esutjss-283	124	22	followed	follow	VERB
esutjss-283	124	23	by	by	ADP
esutjss-283	124	24	tr	tr	ADV
esutjss-283	124	25	(	(	PUNCT
esutjss-283	124	26	0.25	0.25	NUM
esutjss-283	124	27	)	)	PUNCT
esutjss-283	124	28	,	,	PUNCT
esutjss-283	124	29	pr	pr	X
esutjss-283	124	30	(	(	PUNCT
esutjss-283	124	31	0.10	0.10	NUM
esutjss-283	124	32	)	)	PUNCT
esutjss-283	124	33	,	,	PUNCT
esutjss-283	124	34	roa	roa	NOUN
esutjss-283	124	35	(	(	PUNCT
esutjss-283	124	36	0.02	0.02	NUM
esutjss-283	124	37	)	)	PUNCT
esutjss-283	124	38	and	and	CCONJ
esutjss-283	124	39	cr	cr	PROPN
esutjss-283	124	40	(	(	PUNCT
esutjss-283	124	41	-0.32	-0.32	NUM
esutjss-283	124	42	)	)	PUNCT
esutjss-283	124	43	.	.	PUNCT
esutjss-283	125	1	the	the	DET
esutjss-283	125	2	ca	ca	NOUN
esutjss-283	125	3	,	,	PUNCT
esutjss-283	125	4	tr	tr	VERB
esutjss-283	125	5	,	,	PUNCT
esutjss-283	125	6	pr	pr	NOUN
esutjss-283	125	7	and	and	CCONJ
esutjss-283	125	8	roa	roa	PROPN
esutjss-283	125	9	median	median	PROPN
esutjss-283	125	10	are	be	AUX
esutjss-283	125	11	positive	positive	ADJ
esutjss-283	125	12	,	,	PUNCT
esutjss-283	125	13	while	while	SCONJ
esutjss-283	125	14	that	that	PRON
esutjss-283	125	15	of	of	ADP
esutjss-283	125	16	cr	cr	PROPN
esutjss-283	125	17	is	be	AUX
esutjss-283	125	18	negative	negative	ADJ
esutjss-283	125	19	.	.	PUNCT
esutjss-283	126	1	table	table	NOUN
esutjss-283	126	2	1	1	NUM
esutjss-283	126	3	shows	show	VERB
esutjss-283	126	4	that	that	SCONJ
esutjss-283	126	5	the	the	DET
esutjss-283	126	6	maximum	maximum	ADJ
esutjss-283	126	7	and	and	CCONJ
esutjss-283	126	8	minimum	minimum	NOUN
esutjss-283	126	9	of	of	ADP
esutjss-283	126	10	capital	capital	NOUN
esutjss-283	126	11	adequacy	adequacy	NOUN
esutjss-283	126	12	(	(	PUNCT
esutjss-283	126	13	ca	ca	NOUN
esutjss-283	126	14	)	)	PUNCT
esutjss-283	126	15	are	be	AUX
esutjss-283	126	16	7.9	7.9	NUM
esutjss-283	126	17	and	and	CCONJ
esutjss-283	126	18	6.2	6.2	NUM
esutjss-283	126	19	,	,	PUNCT
esutjss-283	126	20	claims	claim	VERB
esutjss-283	126	21	ratio	ratio	NOUN
esutjss-283	126	22	(	(	PUNCT
esutjss-283	126	23	cr	cr	NOUN
esutjss-283	126	24	)	)	PUNCT
esutjss-283	126	25	are0.59	are0.59	PROPN
esutjss-283	126	26	and	and	CCONJ
esutjss-283	126	27	-1.30	-1.30	VERB
esutjss-283	126	28	,	,	PUNCT
esutjss-283	126	29	profitability	profitability	NOUN
esutjss-283	126	30	ratio	ratio	NOUN
esutjss-283	126	31	(	(	PUNCT
esutjss-283	126	32	pr	pr	NOUN
esutjss-283	126	33	)	)	PUNCT
esutjss-283	126	34	are	be	AUX
esutjss-283	126	35	2.37	2.37	NUM
esutjss-283	126	36	and	and	CCONJ
esutjss-283	126	37	-3.76	-3.76	NUM
esutjss-283	126	38	,	,	PUNCT
esutjss-283	126	39	turnover	turnover	NOUN
esutjss-283	126	40	ratio	ratio	NOUN
esutjss-283	126	41	(	(	PUNCT
esutjss-283	126	42	tr	tr	VERB
esutjss-283	126	43	)	)	PUNCT
esutjss-283	126	44	is	be	AUX
esutjss-283	126	45	1.19	1.19	NUM
esutjss-283	126	46	and	and	CCONJ
esutjss-283	126	47	0.0	0.0	NUM
esutjss-283	126	48	,	,	PUNCT
esutjss-283	126	49	return	return	VERB
esutjss-283	126	50	on	on	ADP
esutjss-283	126	51	assets	asset	NOUN
esutjss-283	126	52	(	(	PUNCT
esutjss-283	126	53	roa	roa	NOUN
esutjss-283	126	54	)	)	PUNCT
esutjss-283	126	55	are	be	AUX
esutjss-283	126	56	0.22	0.22	NUM
esutjss-283	126	57	and	and	CCONJ
esutjss-283	126	58	-0.20	-0.20	NOUN
esutjss-283	126	59	,	,	PUNCT
esutjss-283	126	60	and	and	CCONJ
esutjss-283	126	61	return	return	VERB
esutjss-283	126	62	on	on	ADP
esutjss-283	126	63	equity	equity	NOUN
esutjss-283	126	64	(	(	PUNCT
esutjss-283	126	65	roe	roe	PROPN
esutjss-283	126	66	)	)	PUNCT
esutjss-283	126	67	are	be	AUX
esutjss-283	126	68	0.28	0.28	NUM
esutjss-283	126	69	and	and	CCONJ
esutjss-283	126	70	-0.27	-0.27	NOUN
esutjss-283	126	71	.	.	PUNCT
esutjss-283	127	1	regarding	regard	VERB
esutjss-283	127	2	ca	ca	NOUN
esutjss-283	127	3	,	,	PUNCT
esutjss-283	127	4	the	the	DET
esutjss-283	127	5	results	result	NOUN
esutjss-283	127	6	suggest	suggest	VERB
esutjss-283	127	7	a	a	DET
esutjss-283	127	8	relatively	relatively	ADV
esutjss-283	127	9	stable	stable	ADJ
esutjss-283	127	10	capital	capital	NOUN
esutjss-283	127	11	adequacy	adequacy	NOUN
esutjss-283	127	12	among	among	ADP
esutjss-283	127	13	the	the	DET
esutjss-283	127	14	sampled	sample	VERB
esutjss-283	127	15	insurance	insurance	NOUN
esutjss-283	127	16	companies	company	NOUN
esutjss-283	127	17	(	(	PUNCT
esutjss-283	127	18	table	table	VERB
esutjss-283	127	19	1).the	1).the	DET
esutjss-283	127	20	distribution	distribution	NOUN
esutjss-283	127	21	of	of	ADP
esutjss-283	127	22	ca	ca	NOUN
esutjss-283	127	23	appears	appear	VERB
esutjss-283	127	24	to	to	PART
esutjss-283	127	25	be	be	AUX
esutjss-283	127	26	slightly	slightly	ADV
esutjss-283	127	27	positively	positively	ADV
esutjss-283	127	28	skewed	skew	VERB
esutjss-283	127	29	(	(	PUNCT
esutjss-283	127	30	0.41	0.41	NUM
esutjss-283	127	31	)	)	PUNCT
esutjss-283	127	32	,	,	PUNCT
esutjss-283	127	33	with	with	ADP
esutjss-283	127	34	a	a	DET
esutjss-283	127	35	leptokurtic	leptokurtic	ADJ
esutjss-283	127	36	shape	shape	NOUN
esutjss-283	127	37	(	(	PUNCT
esutjss-283	127	38	kurtosis	kurtosis	NOUN
esutjss-283	127	39	of	of	ADP
esutjss-283	127	40	3.13	3.13	NUM
esutjss-283	127	41	)	)	PUNCT
esutjss-283	127	42	,	,	PUNCT
esutjss-283	127	43	indicating	indicate	VERB
esutjss-283	127	44	heavier	heavy	ADJ
esutjss-283	127	45	tails	tail	NOUN
esutjss-283	127	46	and	and	CCONJ
esutjss-283	127	47	sharper	sharp	ADJ
esutjss-283	127	48	peaks	peak	NOUN
esutjss-283	127	49	than	than	ADP
esutjss-283	127	50	a	a	DET
esutjss-283	127	51	normal	normal	ADJ
esutjss-283	127	52	distribution	distribution	NOUN
esutjss-283	127	53	.	.	PUNCT
esutjss-283	128	1	the	the	DET
esutjss-283	128	2	jarque	jarque	NOUN
esutjss-283	128	3	-	-	PUNCT
esutjss-283	128	4	bera	bera	NOUN
esutjss-283	128	5	test	test	NOUN
esutjss-283	128	6	further	far	ADV
esutjss-283	128	7	suggests	suggest	VERB
esutjss-283	128	8	a	a	DET
esutjss-283	128	9	departure	departure	NOUN
esutjss-283	128	10	from	from	ADP
esutjss-283	128	11	normality	normality	NOUN
esutjss-283	128	12	,	,	PUNCT
esutjss-283	128	13	with	with	ADP
esutjss-283	128	14	a	a	DET
esutjss-283	128	15	p	p	NOUN
esutjss-283	128	16	-	-	PUNCT
esutjss-283	128	17	value	value	NOUN
esutjss-283	128	18	greater	great	ADJ
esutjss-283	128	19	than	than	ADP
esutjss-283	128	20	0.05	0.05	NUM
esutjss-283	128	21	.	.	PUNCT
esutjss-283	129	1	the	the	DET
esutjss-283	129	2	claims	claim	NOUN
esutjss-283	129	3	ratio	ratio	NOUN
esutjss-283	129	4	(	(	PUNCT
esutjss-283	129	5	cr	cr	NOUN
esutjss-283	129	6	)	)	PUNCT
esutjss-283	129	7	results	result	NOUN
esutjss-283	129	8	revealed	reveal	VERB
esutjss-283	129	9	that	that	SCONJ
esutjss-283	129	10	the	the	DET
esutjss-283	129	11	distribution	distribution	NOUN
esutjss-283	129	12	seems	seem	VERB
esutjss-283	129	13	symmetrical	symmetrical	ADJ
esutjss-283	129	14	,	,	PUNCT
esutjss-283	129	15	with	with	ADP
esutjss-283	129	16	skewness	skewness	NOUN
esutjss-283	129	17	close	close	ADJ
esutjss-283	129	18	to	to	ADP
esutjss-283	129	19	zero	zero	NUM
esutjss-283	129	20	,	,	PUNCT
esutjss-283	129	21	but	but	CCONJ
esutjss-283	129	22	the	the	DET
esutjss-283	129	23	kurtosis	kurtosis	NOUN
esutjss-283	129	24	indicates	indicate	VERB
esutjss-283	129	25	a	a	DET
esutjss-283	129	26	leptokurtic	leptokurtic	ADJ
esutjss-283	129	27	distribution	distribution	NOUN
esutjss-283	129	28	(	(	PUNCT
esutjss-283	129	29	table	table	NOUN
esutjss-283	129	30	1	1	NUM
esutjss-283	129	31	)	)	PUNCT
esutjss-283	129	32	.	.	PUNCT
esutjss-283	130	1	the	the	DET
esutjss-283	130	2	jarque	jarque	NOUN
esutjss-283	130	3	-	-	PUNCT
esutjss-283	130	4	bera	bera	NOUN
esutjss-283	130	5	test	test	NOUN
esutjss-283	130	6	results	result	NOUN
esutjss-283	130	7	of	of	ADP
esutjss-283	130	8	ca	can	AUX
esutjss-283	130	9	also	also	ADV
esutjss-283	130	10	suggest	suggest	VERB
esutjss-283	130	11	non	non	ADJ
esutjss-283	130	12	-	-	NOUN
esutjss-283	130	13	normality	normality	NOUN
esutjss-283	130	14	.	.	PUNCT
esutjss-283	131	1	the	the	DET
esutjss-283	131	2	pr	pr	NOUN
esutjss-283	131	3	distribution	distribution	NOUN
esutjss-283	131	4	exhibits	exhibit	VERB
esutjss-283	131	5	significant	significant	ADJ
esutjss-283	131	6	negative	negative	ADJ
esutjss-283	131	7	skewness	skewness	NOUN
esutjss-283	131	8	(	(	PUNCT
esutjss-283	131	9	-4.05	-4.05	PROPN
esutjss-283	131	10	)	)	PUNCT
esutjss-283	131	11	and	and	CCONJ
esutjss-283	131	12	very	very	ADV
esutjss-283	131	13	high	high	ADJ
esutjss-283	131	14	kurtosis	kurtosis	NOUN
esutjss-283	131	15	(	(	PUNCT
esutjss-283	131	16	51.47	51.47	NUM
esutjss-283	131	17	)	)	PUNCT
esutjss-283	131	18	,	,	PUNCT
esutjss-283	131	19	indicating	indicate	VERB
esutjss-283	131	20	a	a	DET
esutjss-283	131	21	heavily	heavily	ADV
esutjss-283	131	22	left	left	ADJ
esutjss-283	131	23	-	-	PUNCT
esutjss-283	131	24	skewed	skewed	ADJ
esutjss-283	131	25	distribution	distribution	NOUN
esutjss-283	131	26	with	with	ADP
esutjss-283	131	27	heavy	heavy	ADJ
esutjss-283	131	28	tails	tail	NOUN
esutjss-283	131	29	(	(	PUNCT
esutjss-283	131	30	table	table	NOUN
esutjss-283	131	31	1	1	NUM
esutjss-283	131	32	)	)	PUNCT
esutjss-283	131	33	.	.	PUNCT
esutjss-283	132	1	this	this	DET
esutjss-283	132	2	departure	departure	NOUN
esutjss-283	132	3	of	of	ADP
esutjss-283	132	4	pr	pr	NOUN
esutjss-283	132	5	from	from	ADP
esutjss-283	132	6	normality	normality	NOUN
esutjss-283	132	7	is	be	AUX
esutjss-283	132	8	supported	support	VERB
esutjss-283	132	9	by	by	ADP
esutjss-283	132	10	the	the	DET
esutjss-283	132	11	jarque	jarque	NOUN
esutjss-283	132	12	-	-	PUNCT
esutjss-283	132	13	bera	bera	NOUN
esutjss-283	132	14	test	test	NOUN
esutjss-283	132	15	,	,	PUNCT
esutjss-283	132	16	which	which	PRON
esutjss-283	132	17	yields	yield	VERB
esutjss-283	132	18	a	a	DET
esutjss-283	132	19	very	very	ADV
esutjss-283	132	20	low	low	ADJ
esutjss-283	132	21	p	p	NOUN
esutjss-283	132	22	-	-	PUNCT
esutjss-283	132	23	value	value	NOUN
esutjss-283	132	24	.	.	PUNCT
esutjss-283	133	1	ca	can	AUX
esutjss-283	133	2	cr	cr	PROPN
esutjss-283	133	3	pr	pr	VERB
esutjss-283	133	4	tr	tr	PROPN
esutjss-283	133	5	roa	roa	PROPN
esutjss-283	133	6	roe	roe	PROPN
esutjss-283	133	7	mean	mean	VERB
esutjss-283	133	8	6.890886	6.890886	NUM
esutjss-283	133	9	-0.301963	-0.301963	VERB
esutjss-283	134	1	0.091233	0.091233	NUM
esutjss-283	134	2	0.278101	0.278101	NUM
esutjss-283	134	3	0.027610	0.027610	NUM
esutjss-283	135	1	0.022334	0.022334	NUM
esutjss-283	135	2	median	median	NOUN
esutjss-283	135	3	6.871104	6.871104	NUM
esutjss-283	135	4	-0.319100	-0.319100	NOUN
esutjss-283	135	5	0.103700	0.103700	NUM
esutjss-283	135	6	0.250300	0.250300	NUM
esutjss-283	135	7	0.024300	0.024300	NUM
esutjss-283	135	8	0.020491	0.020491	NUM
esutjss-283	135	9	maximum	maximum	ADJ
esutjss-283	135	10	7.906621	7.906621	NUM
esutjss-283	135	11	0.586100	0.586100	NUM
esutjss-283	135	12	2.368300	2.368300	NUM
esutjss-283	135	13	1.191200	1.191200	NUM
esutjss-283	135	14	0.220500	0.220500	NUM
esutjss-283	135	15	0.278578	0.278578	NUM
esutjss-283	135	16	minimum	minimum	NOUN
esutjss-283	135	17	6.210510	6.210510	NUM
esutjss-283	135	18	-1.300800	-1.300800	NOUN
esutjss-283	135	19	-3.761800	-3.761800	NOUN
esutjss-283	135	20	0.000000	0.000000	NUM
esutjss-283	135	21	-0.200900	-0.200900	ADJ
esutjss-283	135	22	-0.271577	-0.271577	PUNCT
esutjss-283	136	1	std	std	AUX
esutjss-283	136	2	.	.	PUNCT
esutjss-283	136	3	dev	dev	PROPN
esutjss-283	136	4	.	.	PUNCT
esutjss-283	137	1	0.342337	0.342337	NUM
esutjss-283	137	2	0.323566	0.323566	NUM
esutjss-283	137	3	0.436646	0.436646	NUM
esutjss-283	137	4	0.228391	0.228391	NUM
esutjss-283	137	5	0.056624	0.056624	NUM
esutjss-283	137	6	0.045667	0.045667	NUM
esutjss-283	137	7	skewness	skewness	NOUN
esutjss-283	137	8	0.412049	0.412049	NUM
esutjss-283	137	9	-0.349675	-0.349675	NOUN
esutjss-283	137	10	-4.052435	-4.052435	NOUN
esutjss-283	137	11	1.690933	1.690933	NUM
esutjss-283	137	12	-0.135826	-0.135826	NOUN
esutjss-283	137	13	-0.661870	-0.661870	NOUN
esutjss-283	137	14	kurtosis	kurtosis	VERB
esutjss-283	137	15	3.125871	3.125871	NUM
esutjss-283	137	16	3.404503	3.404503	NUM
esutjss-283	137	17	51.46610	51.46610	NUM
esutjss-283	137	18	6.872873	6.872873	NUM
esutjss-283	137	19	5.761408	5.761408	NUM
esutjss-283	137	20	21.34746	21.34746	NUM
esutjss-283	137	21	jarque	jarque	NOUN
esutjss-283	137	22	-	-	PUNCT
esutjss-283	137	23	bera	bera	NOUN
esutjss-283	137	24	3.909271	3.909271	NUM
esutjss-283	137	25	3.671512	3.671512	NUM
esutjss-283	137	26	13582.42	13582.42	NUM
esutjss-283	137	27	148.7034	148.7034	NUM
esutjss-283	137	28	43.30783	43.30783	NUM
esutjss-283	137	29	1903.397	1903.397	NUM
esutjss-283	137	30	probability	probability	NOUN
esutjss-283	137	31	0.141616	0.141616	NUM
esutjss-283	137	32	0.159493	0.159493	NUM
esutjss-283	137	33	0.000000	0.000000	NUM
esutjss-283	137	34	0.000000	0.000000	NUM
esutjss-283	137	35	0.000000	0.000000	NUM
esutjss-283	137	36	0.000000	0.000000	NUM
esutjss-283	137	37	sum	sum	NOUN
esutjss-283	137	38	930.2696	930.2696	NUM
esutjss-283	137	39	-40.76500	-40.76500	NUM
esutjss-283	137	40	12.31640	12.31640	NUM
esutjss-283	137	41	37.54370	37.54370	NUM
esutjss-283	137	42	3.727300	3.727300	NUM
esutjss-283	137	43	3.015023	3.015023	NUM
esutjss-283	137	44	sum	sum	NOUN
esutjss-283	137	45	sq	sq	PROPN
esutjss-283	137	46	.	.	PROPN
esutjss-283	137	47	dev	dev	PROPN
esutjss-283	137	48	.	.	PROPN
esutjss-283	138	1	15.70411	15.70411	NUM
esutjss-283	138	2	14.02912	14.02912	NUM
esutjss-283	138	3	25.54843	25.54843	NUM
esutjss-283	138	4	6.989795	6.989795	NUM
esutjss-283	138	5	0.429647	0.429647	NUM
esutjss-283	138	6	0.279455	0.279455	NUM
esutjss-283	138	7	observations	observation	NOUN
esutjss-283	138	8	135	135	NUM
esutjss-283	138	9	135	135	NUM
esutjss-283	138	10	135	135	NUM
esutjss-283	138	11	135	135	NUM
esutjss-283	138	12	135	135	NUM
esutjss-283	138	13	135	135	NUM
esutjss-283	138	14	274	274	NUM
esutjss-283	138	15	the	the	DET
esutjss-283	138	16	roa	roa	NOUN
esutjss-283	138	17	distribution	distribution	NOUN
esutjss-283	138	18	appears	appear	VERB
esutjss-283	138	19	moderately	moderately	ADV
esutjss-283	138	20	skewed	skewed	ADJ
esutjss-283	138	21	and	and	CCONJ
esutjss-283	138	22	leptokurtic	leptokurtic	ADJ
esutjss-283	138	23	,	,	PUNCT
esutjss-283	138	24	as	as	SCONJ
esutjss-283	138	25	indicated	indicate	VERB
esutjss-283	138	26	by	by	ADP
esutjss-283	138	27	the	the	DET
esutjss-283	138	28	skewness	skewness	NOUN
esutjss-283	138	29	and	and	CCONJ
esutjss-283	138	30	kurtosis	kurtosis	VERB
esutjss-283	138	31	values	value	NOUN
esutjss-283	138	32	(	(	PUNCT
esutjss-283	138	33	table	table	NOUN
esutjss-283	138	34	1	1	NUM
esutjss-283	138	35	)	)	PUNCT
esutjss-283	138	36	.	.	PUNCT
esutjss-283	139	1	its	its	PRON
esutjss-283	139	2	jarque	jarque	NOUN
esutjss-283	139	3	-	-	PUNCT
esutjss-283	139	4	bera	bera	NOUN
esutjss-283	139	5	test	test	NOUN
esutjss-283	139	6	also	also	ADV
esutjss-283	139	7	again	again	ADV
esutjss-283	139	8	suggests	suggest	VERB
esutjss-283	139	9	a	a	DET
esutjss-283	139	10	departure	departure	NOUN
esutjss-283	139	11	from	from	ADP
esutjss-283	139	12	normality	normality	NOUN
esutjss-283	139	13	.	.	PUNCT
esutjss-283	140	1	for	for	ADP
esutjss-283	140	2	roe	roe	PROPN
esutjss-283	140	3	,	,	PUNCT
esutjss-283	140	4	it	it	PRON
esutjss-283	140	5	is	be	AUX
esutjss-283	140	6	slightly	slightly	ADV
esutjss-283	140	7	negative	negative	ADJ
esutjss-283	140	8	skewness	skewness	NOUN
esutjss-283	140	9	(	(	PUNCT
esutjss-283	140	10	-0.66	-0.66	NUM
esutjss-283	140	11	)	)	PUNCT
esutjss-283	140	12	and	and	CCONJ
esutjss-283	140	13	very	very	ADV
esutjss-283	140	14	high	high	ADJ
esutjss-283	140	15	kurtosis	kurtosis	NOUN
esutjss-283	140	16	(	(	PUNCT
esutjss-283	140	17	21.35	21.35	NUM
esutjss-283	140	18	)	)	PUNCT
esutjss-283	140	19	,	,	PUNCT
esutjss-283	140	20	indicating	indicate	VERB
esutjss-283	140	21	a	a	DET
esutjss-283	140	22	heavily	heavily	ADV
esutjss-283	140	23	right	right	ADJ
esutjss-283	140	24	-	-	PUNCT
esutjss-283	140	25	skewed	skewed	ADJ
esutjss-283	140	26	distribution	distribution	NOUN
esutjss-283	140	27	with	with	ADP
esutjss-283	140	28	heavy	heavy	ADJ
esutjss-283	140	29	tails(table	tails(table	PROPN
esutjss-283	140	30	1	1	NUM
esutjss-283	140	31	)	)	PUNCT
esutjss-283	140	32	.	.	PUNCT
esutjss-283	141	1	the	the	DET
esutjss-283	141	2	roe	roe	NOUN
esutjss-283	141	3	jarque	jarque	NOUN
esutjss-283	141	4	-	-	PUNCT
esutjss-283	141	5	bera	bera	NOUN
esutjss-283	141	6	test	test	NOUN
esutjss-283	141	7	confirms	confirm	VERB
esutjss-283	141	8	the	the	DET
esutjss-283	141	9	departure	departure	NOUN
esutjss-283	141	10	from	from	ADP
esutjss-283	141	11	normality	normality	NOUN
esutjss-283	141	12	observed	observe	VERB
esutjss-283	141	13	in	in	ADP
esutjss-283	141	14	other	other	ADJ
esutjss-283	141	15	variables	variable	NOUN
esutjss-283	141	16	.	.	PUNCT
esutjss-283	142	1	however	however	ADV
esutjss-283	142	2	,	,	PUNCT
esutjss-283	142	3	the	the	DET
esutjss-283	142	4	tr	tr	NOUN
esutjss-283	142	5	distribution	distribution	NOUN
esutjss-283	142	6	exhibits	exhibit	VERB
esutjss-283	142	7	significant	significant	ADJ
esutjss-283	142	8	positive	positive	ADJ
esutjss-283	142	9	skewness	skewness	NOUN
esutjss-283	142	10	(	(	PUNCT
esutjss-283	142	11	1.69	1.69	NUM
esutjss-283	142	12	)	)	PUNCT
esutjss-283	142	13	and	and	CCONJ
esutjss-283	142	14	high	high	ADJ
esutjss-283	142	15	kurtosis	kurtosis	NOUN
esutjss-283	142	16	(	(	PUNCT
esutjss-283	142	17	6.87	6.87	NUM
esutjss-283	142	18	)	)	PUNCT
esutjss-283	142	19	,	,	PUNCT
esutjss-283	142	20	indicating	indicate	VERB
esutjss-283	142	21	a	a	DET
esutjss-283	142	22	heavily	heavily	ADV
esutjss-283	142	23	right	right	ADJ
esutjss-283	142	24	-	-	PUNCT
esutjss-283	142	25	skewed	skewed	ADJ
esutjss-283	142	26	distribution	distribution	NOUN
esutjss-283	142	27	with	with	ADP
esutjss-283	142	28	heavy	heavy	ADJ
esutjss-283	142	29	tails	tail	NOUN
esutjss-283	142	30	(	(	PUNCT
esutjss-283	142	31	table	table	NOUN
esutjss-283	142	32	1	1	NUM
esutjss-283	142	33	)	)	PUNCT
esutjss-283	142	34	.	.	PUNCT
esutjss-283	143	1	the	the	DET
esutjss-283	143	2	tr	tr	PUNCT
esutjss-283	143	3	jarque	jarque	NOUN
esutjss-283	143	4	-	-	PUNCT
esutjss-283	143	5	bera	bera	NOUN
esutjss-283	143	6	test	test	NOUN
esutjss-283	143	7	also	also	ADV
esutjss-283	143	8	suggests	suggest	VERB
esutjss-283	143	9	a	a	DET
esutjss-283	143	10	departure	departure	NOUN
esutjss-283	143	11	from	from	ADP
esutjss-283	143	12	normality	normality	NOUN
esutjss-283	143	13	.	.	PUNCT
esutjss-283	144	1	table	table	NOUN
esutjss-283	144	2	2	2	NUM
esutjss-283	144	3	:	:	PUNCT
esutjss-283	144	4	correlation	correlation	NOUN
esutjss-283	144	5	analysis	analysis	NOUN
esutjss-283	144	6	results	result	NOUN
esutjss-283	144	7	source	source	NOUN
esutjss-283	144	8	:	:	PUNCT
esutjss-283	144	9	researchers	researcher	NOUN
esutjss-283	144	10	’	'	PUNCT
esutjss-283	144	11	computation	computation	NOUN
esutjss-283	144	12	using	use	VERB
esutjss-283	144	13	e	e	NOUN
esutjss-283	144	14	-	-	NOUN
esutjss-283	144	15	view(2024	view(2024	NUM
esutjss-283	144	16	)	)	PUNCT
esutjss-283	144	17	the	the	DET
esutjss-283	144	18	correlation	correlation	NOUN
esutjss-283	144	19	analysis	analysis	NOUN
esutjss-283	144	20	results	result	NOUN
esutjss-283	144	21	(	(	PUNCT
esutjss-283	144	22	table	table	NOUN
esutjss-283	144	23	2	2	NUM
esutjss-283	144	24	)	)	PUNCT
esutjss-283	144	25	indicate	indicate	VERB
esutjss-283	144	26	a	a	DET
esutjss-283	144	27	moderate	moderate	ADJ
esutjss-283	144	28	negative	negative	ADJ
esutjss-283	144	29	relationship	relationship	NOUN
esutjss-283	144	30	between	between	ADP
esutjss-283	144	31	capital	capital	NOUN
esutjss-283	144	32	adequacy	adequacy	NOUN
esutjss-283	144	33	and	and	CCONJ
esutjss-283	144	34	claims	claim	NOUN
esutjss-283	144	35	ratio	ratio	NOUN
esutjss-283	144	36	.	.	PUNCT
esutjss-283	145	1	this	this	PRON
esutjss-283	145	2	suggests	suggest	VERB
esutjss-283	145	3	that	that	SCONJ
esutjss-283	145	4	as	as	SCONJ
esutjss-283	145	5	insurance	insurance	NOUN
esutjss-283	145	6	companies	company	NOUN
esutjss-283	145	7	maintain	maintain	VERB
esutjss-283	145	8	more	more	ADV
esutjss-283	145	9	robust	robust	ADJ
esutjss-283	145	10	capital	capital	NOUN
esutjss-283	145	11	bases	basis	NOUN
esutjss-283	145	12	,	,	PUNCT
esutjss-283	145	13	they	they	PRON
esutjss-283	145	14	tend	tend	VERB
esutjss-283	145	15	to	to	PART
esutjss-283	145	16	experience	experience	VERB
esutjss-283	145	17	lower	low	ADJ
esutjss-283	145	18	claims	claim	NOUN
esutjss-283	145	19	ratios	ratio	NOUN
esutjss-283	145	20	,	,	PUNCT
esutjss-283	145	21	indicating	indicate	VERB
esutjss-283	145	22	their	their	PRON
esutjss-283	145	23	ability	ability	NOUN
esutjss-283	145	24	to	to	PART
esutjss-283	145	25	handle	handle	VERB
esutjss-283	145	26	claims	claim	NOUN
esutjss-283	145	27	efficiently	efficiently	ADV
esutjss-283	145	28	.	.	PUNCT
esutjss-283	146	1	however	however	ADV
esutjss-283	146	2	,	,	PUNCT
esutjss-283	146	3	the	the	DET
esutjss-283	146	4	correlation	correlation	NOUN
esutjss-283	146	5	between	between	ADP
esutjss-283	146	6	capital	capital	NOUN
esutjss-283	146	7	adequacy	adequacy	NOUN
esutjss-283	146	8	and	and	CCONJ
esutjss-283	146	9	profitability	profitability	NOUN
esutjss-283	146	10	ratio	ratio	NOUN
esutjss-283	146	11	is	be	AUX
esutjss-283	146	12	weak	weak	ADJ
esutjss-283	146	13	,	,	PUNCT
esutjss-283	146	14	implying	imply	VERB
esutjss-283	146	15	that	that	SCONJ
esutjss-283	146	16	while	while	SCONJ
esutjss-283	146	17	capital	capital	NOUN
esutjss-283	146	18	adequacy	adequacy	NOUN
esutjss-283	146	19	is	be	AUX
esutjss-283	146	20	vital	vital	ADJ
esutjss-283	146	21	for	for	ADP
esutjss-283	146	22	financial	financial	ADJ
esutjss-283	146	23	stability	stability	NOUN
esutjss-283	146	24	,	,	PUNCT
esutjss-283	146	25	it	it	PRON
esutjss-283	146	26	may	may	AUX
esutjss-283	146	27	not	not	PART
esutjss-283	146	28	directly	directly	ADV
esutjss-283	146	29	translate	translate	VERB
esutjss-283	146	30	into	into	ADP
esutjss-283	146	31	higher	high	ADJ
esutjss-283	146	32	profitability	profitability	NOUN
esutjss-283	146	33	for	for	ADP
esutjss-283	146	34	insurance	insurance	NOUN
esutjss-283	146	35	companies	company	NOUN
esutjss-283	146	36	.	.	PUNCT
esutjss-283	147	1	this	this	DET
esutjss-283	147	2	highlights	highlight	VERB
esutjss-283	147	3	the	the	DET
esutjss-283	147	4	complex	complex	ADJ
esutjss-283	147	5	interplay	interplay	NOUN
esutjss-283	147	6	of	of	ADP
esutjss-283	147	7	various	various	ADJ
esutjss-283	147	8	factors	factor	NOUN
esutjss-283	147	9	beyond	beyond	ADP
esutjss-283	147	10	capital	capital	NOUN
esutjss-283	147	11	adequacy	adequacy	NOUN
esutjss-283	147	12	that	that	PRON
esutjss-283	147	13	influence	influence	VERB
esutjss-283	147	14	profitability	profitability	NOUN
esutjss-283	147	15	in	in	ADP
esutjss-283	147	16	the	the	DET
esutjss-283	147	17	insurance	insurance	NOUN
esutjss-283	147	18	sector	sector	NOUN
esutjss-283	147	19	.	.	PUNCT
esutjss-283	148	1	furthermore	furthermore	ADV
esutjss-283	148	2	,	,	PUNCT
esutjss-283	148	3	the	the	DET
esutjss-283	148	4	analysis	analysis	NOUN
esutjss-283	148	5	indicates	indicate	VERB
esutjss-283	148	6	a	a	DET
esutjss-283	148	7	slight	slight	ADJ
esutjss-283	148	8	positive	positive	ADJ
esutjss-283	148	9	correlation	correlation	NOUN
esutjss-283	148	10	between	between	ADP
esutjss-283	148	11	capital	capital	NOUN
esutjss-283	148	12	adequacy	adequacy	NOUN
esutjss-283	148	13	and	and	CCONJ
esutjss-283	148	14	return	return	VERB
esutjss-283	148	15	on	on	ADP
esutjss-283	148	16	assets	asset	NOUN
esutjss-283	148	17	(	(	PUNCT
esutjss-283	148	18	roa	roa	NOUN
esutjss-283	148	19	)	)	PUNCT
esutjss-283	148	20	and	and	CCONJ
esutjss-283	148	21	return	return	VERB
esutjss-283	148	22	on	on	ADP
esutjss-283	148	23	equity	equity	NOUN
esutjss-283	148	24	(	(	PUNCT
esutjss-283	148	25	roe	roe	PROPN
esutjss-283	148	26	)	)	PUNCT
esutjss-283	148	27	.	.	PUNCT
esutjss-283	149	1	while	while	SCONJ
esutjss-283	149	2	these	these	DET
esutjss-283	149	3	correlations	correlation	NOUN
esutjss-283	149	4	are	be	AUX
esutjss-283	149	5	present	present	ADJ
esutjss-283	149	6	,	,	PUNCT
esutjss-283	149	7	they	they	PRON
esutjss-283	149	8	are	be	AUX
esutjss-283	149	9	relatively	relatively	ADV
esutjss-283	149	10	weak	weak	ADJ
esutjss-283	149	11	,	,	PUNCT
esutjss-283	149	12	suggesting	suggest	VERB
esutjss-283	149	13	that	that	SCONJ
esutjss-283	149	14	factors	factor	NOUN
esutjss-283	149	15	other	other	ADJ
esutjss-283	149	16	than	than	ADP
esutjss-283	149	17	capital	capital	NOUN
esutjss-283	149	18	adequacy	adequacy	NOUN
esutjss-283	149	19	also	also	ADV
esutjss-283	149	20	significantly	significantly	ADV
esutjss-283	149	21	impact	impact	VERB
esutjss-283	149	22	the	the	DET
esutjss-283	149	23	returns	return	NOUN
esutjss-283	149	24	generated	generate	VERB
esutjss-283	149	25	by	by	ADP
esutjss-283	149	26	insurance	insurance	NOUN
esutjss-283	149	27	companies	company	NOUN
esutjss-283	149	28	on	on	ADP
esutjss-283	149	29	their	their	PRON
esutjss-283	149	30	assets	asset	NOUN
esutjss-283	149	31	and	and	CCONJ
esutjss-283	149	32	equity	equity	NOUN
esutjss-283	149	33	.	.	PUNCT
esutjss-283	150	1	additionally	additionally	ADV
esutjss-283	150	2	,	,	PUNCT
esutjss-283	150	3	the	the	DET
esutjss-283	150	4	relationship	relationship	NOUN
esutjss-283	150	5	between	between	ADP
esutjss-283	150	6	capital	capital	NOUN
esutjss-283	150	7	adequacy	adequacy	NOUN
esutjss-283	150	8	and	and	CCONJ
esutjss-283	150	9	turnover	turnover	NOUN
esutjss-283	150	10	ratio	ratio	NOUN
esutjss-283	150	11	is	be	AUX
esutjss-283	150	12	weakly	weakly	ADV
esutjss-283	150	13	negative	negative	ADJ
esutjss-283	150	14	,	,	PUNCT
esutjss-283	150	15	indicating	indicate	VERB
esutjss-283	150	16	that	that	SCONJ
esutjss-283	150	17	as	as	ADP
esutjss-283	150	18	capital	capital	NOUN
esutjss-283	150	19	adequacy	adequacy	NOUN
esutjss-283	150	20	increases	increase	NOUN
esutjss-283	150	21	,	,	PUNCT
esutjss-283	150	22	there	there	PRON
esutjss-283	150	23	may	may	AUX
esutjss-283	150	24	be	be	AUX
esutjss-283	150	25	a	a	DET
esutjss-283	150	26	slight	slight	ADJ
esutjss-283	150	27	decrease	decrease	NOUN
esutjss-283	150	28	in	in	ADP
esutjss-283	150	29	turnover	turnover	NOUN
esutjss-283	150	30	ratio	ratio	NOUN
esutjss-283	150	31	.	.	PUNCT
esutjss-283	151	1	however	however	ADV
esutjss-283	151	2	,	,	PUNCT
esutjss-283	151	3	this	this	DET
esutjss-283	151	4	correlation	correlation	NOUN
esutjss-283	151	5	is	be	AUX
esutjss-283	151	6	not	not	PART
esutjss-283	151	7	very	very	ADV
esutjss-283	151	8	strong	strong	ADJ
esutjss-283	151	9	,	,	PUNCT
esutjss-283	151	10	suggesting	suggest	VERB
esutjss-283	151	11	that	that	SCONJ
esutjss-283	151	12	factors	factor	NOUN
esutjss-283	151	13	beyond	beyond	ADP
esutjss-283	151	14	capital	capital	NOUN
esutjss-283	151	15	adequacy	adequacy	NOUN
esutjss-283	151	16	,	,	PUNCT
esutjss-283	151	17	such	such	ADJ
esutjss-283	151	18	as	as	ADP
esutjss-283	151	19	market	market	NOUN
esutjss-283	151	20	dynamics	dynamic	NOUN
esutjss-283	151	21	and	and	CCONJ
esutjss-283	151	22	operational	operational	ADJ
esutjss-283	151	23	efficiency	efficiency	NOUN
esutjss-283	151	24	influence	influence	NOUN
esutjss-283	151	25	the	the	DET
esutjss-283	151	26	turnover	turnover	NOUN
esutjss-283	151	27	ratio	ratio	NOUN
esutjss-283	151	28	.	.	PUNCT
esutjss-283	152	1	covariance	covariance	NOUN
esutjss-283	152	2	analysis	analysis	NOUN
esutjss-283	152	3	:	:	PUNCT
esutjss-283	152	4	ordinary	ordinary	ADJ
esutjss-283	152	5	date	date	NOUN
esutjss-283	152	6	:	:	PUNCT
esutjss-283	152	7	03/13/24	03/13/24	NUM
esutjss-283	152	8	time	time	NOUN
esutjss-283	152	9	:	:	PUNCT
esutjss-283	152	10	21:50	21:50	NUM
esutjss-283	152	11	sample	sample	NOUN
esutjss-283	152	12	:	:	PUNCT
esutjss-283	152	13	1	1	NUM
esutjss-283	152	14	135	135	NUM
esutjss-283	152	15	included	include	VERB
esutjss-283	152	16	observations	observation	NOUN
esutjss-283	152	17	:	:	PUNCT
esutjss-283	152	18	135	135	NUM
esutjss-283	152	19	correlation	correlation	NOUN
esutjss-283	152	20	ca	can	AUX
esutjss-283	152	21	cr	cr	PRON
esutjss-283	152	22	pr	pr	VERB
esutjss-283	152	23	tr	tr	PROPN
esutjss-283	152	24	roa	roa	PROPN
esutjss-283	152	25	roe	roe	PROPN
esutjss-283	152	26	ca	can	AUX
esutjss-283	152	27	1.000000	1.000000	NUM
esutjss-283	152	28	cr	cr	PROPN
esutjss-283	152	29	-0.467970	-0.467970	PROPN
esutjss-283	153	1	1.000000	1.000000	NUM
esutjss-283	153	2	pr	pr	NOUN
esutjss-283	153	3	0.040843	0.040843	NUM
esutjss-283	153	4	-0.016725	-0.016725	PROPN
esutjss-283	153	5	1.000000	1.000000	NUM
esutjss-283	153	6	tr	tr	NOUN
esutjss-283	153	7	-0.104891	-0.104891	NOUN
esutjss-283	153	8	0.140423	0.140423	NUM
esutjss-283	153	9	0.017914	0.017914	NUM
esutjss-283	153	10	1.000000	1.000000	NUM
esutjss-283	153	11	roa	roa	NOUN
esutjss-283	153	12	0.151641	0.151641	NUM
esutjss-283	153	13	0.113701	0.113701	NUM
esutjss-283	154	1	0.513208	0.513208	NUM
esutjss-283	154	2	0.360677	0.360677	NUM
esutjss-283	154	3	1.000000	1.000000	NUM
esutjss-283	154	4	roe	roe	NOUN
esutjss-283	154	5	0.269213	0.269213	NUM
esutjss-283	154	6	0.050302	0.050302	NUM
esutjss-283	154	7	0.362203	0.362203	NUM
esutjss-283	154	8	0.166958	0.166958	NUM
esutjss-283	154	9	0.802217	0.802217	NUM
esutjss-283	154	10	1.000000	1.000000	NUM
esutjss-283	154	11	275	275	NUM
esutjss-283	154	12	table	table	NOUN
esutjss-283	154	13	3	3	NUM
esutjss-283	154	14	:	:	PUNCT
esutjss-283	154	15	variable	variable	ADJ
esutjss-283	154	16	unit	unit	NOUN
esutjss-283	154	17	root	root	PROPN
esutjss-283	154	18	test	test	NOUN
esutjss-283	154	19	result	result	VERB
esutjss-283	154	20	the	the	DET
esutjss-283	154	21	unit	unit	NOUN
esutjss-283	154	22	root	root	NOUN
esutjss-283	154	23	test	test	NOUN
esutjss-283	154	24	was	be	AUX
esutjss-283	154	25	conducted	conduct	VERB
esutjss-283	154	26	on	on	ADP
esutjss-283	154	27	various	various	ADJ
esutjss-283	154	28	financial	financial	ADJ
esutjss-283	154	29	performance	performance	NOUN
esutjss-283	154	30	indicators	indicator	NOUN
esutjss-283	154	31	of	of	ADP
esutjss-283	154	32	insurance	insurance	NOUN
esutjss-283	154	33	companies	company	NOUN
esutjss-283	154	34	,	,	PUNCT
esutjss-283	154	35	including	include	VERB
esutjss-283	154	36	capital	capital	NOUN
esutjss-283	154	37	adequacy	adequacy	NOUN
esutjss-283	154	38	(	(	PUNCT
esutjss-283	154	39	ca	ca	NOUN
esutjss-283	154	40	)	)	PUNCT
esutjss-283	154	41	,	,	PUNCT
esutjss-283	154	42	claims	claim	VERB
esutjss-283	154	43	ratio	ratio	NOUN
esutjss-283	154	44	(	(	PUNCT
esutjss-283	154	45	cr	cr	NOUN
esutjss-283	154	46	)	)	PUNCT
esutjss-283	154	47	,	,	PUNCT
esutjss-283	154	48	profitability	profitability	NOUN
esutjss-283	154	49	ratio	ratio	NOUN
esutjss-283	154	50	(	(	PUNCT
esutjss-283	154	51	pr	pr	NOUN
esutjss-283	154	52	)	)	PUNCT
esutjss-283	154	53	,	,	PUNCT
esutjss-283	154	54	return	return	VERB
esutjss-283	154	55	on	on	ADP
esutjss-283	154	56	assets	asset	NOUN
esutjss-283	154	57	(	(	PUNCT
esutjss-283	154	58	roa	roa	NOUN
esutjss-283	154	59	)	)	PUNCT
esutjss-283	154	60	,	,	PUNCT
esutjss-283	154	61	return	return	VERB
esutjss-283	154	62	on	on	ADP
esutjss-283	154	63	equity	equity	NOUN
esutjss-283	154	64	(	(	PUNCT
esutjss-283	154	65	roe	roe	PROPN
esutjss-283	154	66	)	)	PUNCT
esutjss-283	154	67	,	,	PUNCT
esutjss-283	154	68	and	and	CCONJ
esutjss-283	154	69	turnover	turnover	NOUN
esutjss-283	154	70	ratio	ratio	NOUN
esutjss-283	154	71	(	(	PUNCT
esutjss-283	154	72	tr	tr	VERB
esutjss-283	154	73	)	)	PUNCT
esutjss-283	154	74	.	.	PUNCT
esutjss-283	155	1	the	the	DET
esutjss-283	155	2	results	result	NOUN
esutjss-283	155	3	of	of	ADP
esutjss-283	155	4	the	the	DET
esutjss-283	155	5	test	test	NOUN
esutjss-283	155	6	revealed	reveal	VERB
esutjss-283	155	7	that	that	SCONJ
esutjss-283	155	8	all	all	DET
esutjss-283	155	9	variables	variable	NOUN
esutjss-283	155	10	,	,	PUNCT
esutjss-283	155	11	except	except	SCONJ
esutjss-283	155	12	for	for	ADP
esutjss-283	155	13	the	the	DET
esutjss-283	155	14	turnover	turnover	NOUN
esutjss-283	155	15	ratio	ratio	NOUN
esutjss-283	155	16	(	(	PUNCT
esutjss-283	155	17	tr	tr	VERB
esutjss-283	155	18	)	)	PUNCT
esutjss-283	155	19	,	,	PUNCT
esutjss-283	155	20	exhibited	exhibit	VERB
esutjss-283	155	21	stationarity	stationarity	NOUN
esutjss-283	155	22	,	,	PUNCT
esutjss-283	155	23	as	as	SCONJ
esutjss-283	155	24	evidenced	evidence	VERB
esutjss-283	155	25	by	by	ADP
esutjss-283	155	26	the	the	DET
esutjss-283	155	27	rejection	rejection	NOUN
esutjss-283	155	28	of	of	ADP
esutjss-283	155	29	the	the	DET
esutjss-283	155	30	null	null	ADJ
esutjss-283	155	31	hypothesis	hypothesis	NOUN
esutjss-283	155	32	of	of	ADP
esutjss-283	155	33	a	a	DET
esutjss-283	155	34	unit	unit	NOUN
esutjss-283	155	35	root	root	NOUN
esutjss-283	155	36	.	.	PUNCT
esutjss-283	156	1	this	this	PRON
esutjss-283	156	2	implies	imply	VERB
esutjss-283	156	3	that	that	SCONJ
esutjss-283	156	4	variables	variable	NOUN
esutjss-283	156	5	such	such	ADJ
esutjss-283	156	6	as	as	ADP
esutjss-283	156	7	ca	ca	NOUN
esutjss-283	156	8	,	,	PUNCT
esutjss-283	156	9	cr	cr	PROPN
esutjss-283	156	10	,	,	PUNCT
esutjss-283	156	11	pr	pr	NOUN
esutjss-283	156	12	,	,	PUNCT
esutjss-283	156	13	roa	roa	PROPN
esutjss-283	156	14	,	,	PUNCT
esutjss-283	156	15	and	and	CCONJ
esutjss-283	156	16	roe	roe	PROPN
esutjss-283	156	17	do	do	AUX
esutjss-283	156	18	not	not	PART
esutjss-283	156	19	exhibit	exhibit	VERB
esutjss-283	156	20	a	a	DET
esutjss-283	156	21	trend	trend	NOUN
esutjss-283	156	22	or	or	CCONJ
esutjss-283	156	23	drift	drift	NOUN
esutjss-283	156	24	over	over	ADP
esutjss-283	156	25	time	time	NOUN
esutjss-283	156	26	and	and	CCONJ
esutjss-283	156	27	are	be	AUX
esutjss-283	156	28	suitable	suitable	ADJ
esutjss-283	156	29	for	for	ADP
esutjss-283	156	30	meaningful	meaningful	ADJ
esutjss-283	156	31	time	time	NOUN
esutjss-283	156	32	series	series	PROPN
esutjss-283	156	33	analysis	analysis	NOUN
esutjss-283	156	34	without	without	ADP
esutjss-283	156	35	the	the	DET
esutjss-283	156	36	interference	interference	NOUN
esutjss-283	156	37	of	of	ADP
esutjss-283	156	38	spurious	spurious	ADJ
esutjss-283	156	39	correlations	correlation	NOUN
esutjss-283	156	40	.	.	PUNCT
esutjss-283	157	1	however	however	ADV
esutjss-283	157	2	,	,	PUNCT
esutjss-283	157	3	the	the	DET
esutjss-283	157	4	turnover	turnover	NOUN
esutjss-283	157	5	ratio	ratio	NOUN
esutjss-283	157	6	(	(	PUNCT
esutjss-283	157	7	tr	tr	VERB
esutjss-283	157	8	)	)	PUNCT
esutjss-283	157	9	showed	show	VERB
esutjss-283	157	10	integration	integration	NOUN
esutjss-283	157	11	of	of	ADP
esutjss-283	157	12	order	order	NOUN
esutjss-283	157	13	one	one	NUM
esutjss-283	157	14	[	[	X
esutjss-283	157	15	i(1	i(1	NOUN
esutjss-283	157	16	)	)	PUNCT
esutjss-283	157	17	]	]	PUNCT
esutjss-283	157	18	,	,	PUNCT
esutjss-283	157	19	indicating	indicate	VERB
esutjss-283	157	20	that	that	SCONJ
esutjss-283	157	21	it	it	PRON
esutjss-283	157	22	is	be	AUX
esutjss-283	157	23	not	not	PART
esutjss-283	157	24	stationary	stationary	ADJ
esutjss-283	157	25	in	in	ADP
esutjss-283	157	26	its	its	PRON
esutjss-283	157	27	original	original	ADJ
esutjss-283	157	28	form	form	NOUN
esutjss-283	157	29	and	and	CCONJ
esutjss-283	157	30	requires	require	VERB
esutjss-283	157	31	differencing	difference	VERB
esutjss-283	157	32	to	to	PART
esutjss-283	157	33	achieve	achieve	VERB
esutjss-283	157	34	stationarity	stationarity	NOUN
esutjss-283	157	35	.	.	PUNCT
esutjss-283	158	1	this	this	PRON
esutjss-283	158	2	suggests	suggest	VERB
esutjss-283	158	3	that	that	SCONJ
esutjss-283	158	4	the	the	DET
esutjss-283	158	5	turnover	turnover	NOUN
esutjss-283	158	6	ratio	ratio	NOUN
esutjss-283	158	7	exhibits	exhibit	VERB
esutjss-283	158	8	a	a	DET
esutjss-283	158	9	trend	trend	NOUN
esutjss-283	158	10	or	or	CCONJ
esutjss-283	158	11	drift	drift	NOUN
esutjss-283	158	12	over	over	ADP
esutjss-283	158	13	time	time	NOUN
esutjss-283	158	14	,	,	PUNCT
esutjss-283	158	15	which	which	PRON
esutjss-283	158	16	should	should	AUX
esutjss-283	158	17	be	be	AUX
esutjss-283	158	18	addressed	address	VERB
esutjss-283	158	19	through	through	ADP
esutjss-283	158	20	appropriate	appropriate	ADJ
esutjss-283	158	21	statistical	statistical	ADJ
esutjss-283	158	22	methods	method	NOUN
esutjss-283	158	23	to	to	PART
esutjss-283	158	24	ensure	ensure	VERB
esutjss-283	158	25	the	the	DET
esutjss-283	158	26	validity	validity	NOUN
esutjss-283	158	27	and	and	CCONJ
esutjss-283	158	28	reliability	reliability	NOUN
esutjss-283	158	29	of	of	ADP
esutjss-283	158	30	subsequent	subsequent	ADJ
esutjss-283	158	31	analyses	analysis	NOUN
esutjss-283	158	32	.	.	PUNCT
esutjss-283	159	1	table	table	NOUN
esutjss-283	159	2	4	4	NUM
esutjss-283	159	3	:	:	PUNCT
esutjss-283	159	4	regression	regression	VERB
esutjss-283	159	5	analysis	analysis	NOUN
esutjss-283	159	6	results	result	NOUN
esutjss-283	159	7	source	source	NOUN
esutjss-283	159	8	:	:	PUNCT
esutjss-283	159	9	researchers	researcher	NOUN
esutjss-283	159	10	’	'	PUNCT
esutjss-283	159	11	computation	computation	NOUN
esutjss-283	159	12	using	use	VERB
esutjss-283	159	13	e	e	NOUN
esutjss-283	159	14	-	-	NOUN
esutjss-283	159	15	view(2024	view(2024	NUM
esutjss-283	159	16	)	)	PUNCT
esutjss-283	159	17	the	the	DET
esutjss-283	159	18	regression	regression	NOUN
esutjss-283	159	19	analysis	analysis	NOUN
esutjss-283	159	20	conducted	conduct	VERB
esutjss-283	159	21	in	in	ADP
esutjss-283	159	22	this	this	DET
esutjss-283	159	23	study	study	NOUN
esutjss-283	159	24	aimed	aim	VERB
esutjss-283	159	25	to	to	PART
esutjss-283	159	26	examine	examine	VERB
esutjss-283	159	27	the	the	DET
esutjss-283	159	28	relationship	relationship	NOUN
esutjss-283	159	29	between	between	ADP
esutjss-283	159	30	capital	capital	NOUN
esutjss-283	159	31	adequacy	adequacy	NOUN
esutjss-283	159	32	and	and	CCONJ
esutjss-283	159	33	various	various	ADJ
esutjss-283	159	34	performance	performance	NOUN
esutjss-283	159	35	indicators	indicator	NOUN
esutjss-283	159	36	of	of	ADP
esutjss-283	159	37	insurance	insurance	NOUN
esutjss-283	159	38	companies	company	NOUN
esutjss-283	159	39	.	.	PUNCT
esutjss-283	160	1	the	the	DET
esutjss-283	160	2	dependent	dependent	ADJ
esutjss-283	160	3	variable	variable	NOUN
esutjss-283	160	4	,	,	PUNCT
esutjss-283	160	5	capital	capital	NOUN
esutjss-283	160	6	adequacy	adequacy	NOUN
esutjss-283	160	7	(	(	PUNCT
esutjss-283	160	8	ca	ca	NOUN
esutjss-283	160	9	)	)	PUNCT
esutjss-283	160	10	,	,	PUNCT
esutjss-283	160	11	was	be	AUX
esutjss-283	160	12	regressed	regress	VERB
esutjss-283	160	13	against	against	ADP
esutjss-283	160	14	several	several	ADJ
esutjss-283	160	15	independent	independent	ADJ
esutjss-283	160	16	variables	variable	NOUN
esutjss-283	160	17	including	include	VERB
esutjss-283	160	18	claims	claim	NOUN
esutjss-283	160	19	ratio	ratio	NOUN
esutjss-283	160	20	(	(	PUNCT
esutjss-283	160	21	cr	cr	NOUN
esutjss-283	160	22	)	)	PUNCT
esutjss-283	160	23	,	,	PUNCT
esutjss-283	160	24	profitability	profitability	NOUN
esutjss-283	160	25	ratio	ratio	NOUN
esutjss-283	160	26	(	(	PUNCT
esutjss-283	160	27	pr	pr	NOUN
esutjss-283	160	28	)	)	PUNCT
esutjss-283	160	29	,	,	PUNCT
esutjss-283	160	30	turnover	turnover	NOUN
esutjss-283	160	31	ratio	ratio	NOUN
esutjss-283	160	32	(	(	PUNCT
esutjss-283	160	33	tr	tr	VERB
esutjss-283	160	34	)	)	PUNCT
esutjss-283	160	35	,	,	PUNCT
esutjss-283	160	36	return	return	VERB
esutjss-283	160	37	on	on	ADP
esutjss-283	160	38	assets	asset	NOUN
esutjss-283	160	39	(	(	PUNCT
esutjss-283	160	40	roa	roa	NOUN
esutjss-283	160	41	)	)	PUNCT
esutjss-283	160	42	,	,	PUNCT
esutjss-283	160	43	and	and	CCONJ
esutjss-283	160	44	return	return	VERB
esutjss-283	160	45	on	on	ADP
esutjss-283	160	46	equity	equity	NOUN
esutjss-283	160	47	(	(	PUNCT
esutjss-283	160	48	roe	roe	PROPN
esutjss-283	160	49	)	)	PUNCT
esutjss-283	160	50	.	.	PUNCT
esutjss-283	161	1	the	the	DET
esutjss-283	161	2	results	result	NOUN
esutjss-283	161	3	indicate	indicate	VERB
esutjss-283	161	4	several	several	ADJ
esutjss-283	161	5	noteworthy	noteworthy	ADJ
esutjss-283	161	6	findings	finding	NOUN
esutjss-283	161	7	.	.	PUNCT
esutjss-283	162	1	firstly	firstly	ADV
esutjss-283	162	2	,	,	PUNCT
esutjss-283	162	3	the	the	DET
esutjss-283	162	4	regression	regression	NOUN
esutjss-283	162	5	model	model	NOUN
esutjss-283	162	6	's	's	PART
esutjss-283	162	7	constant	constant	ADJ
esutjss-283	162	8	term	term	NOUN
esutjss-283	162	9	(	(	PUNCT
esutjss-283	162	10	c	c	NOUN
esutjss-283	162	11	)	)	PUNCT
esutjss-283	162	12	is	be	AUX
esutjss-283	162	13	6.730195	6.730195	NUM
esutjss-283	162	14	with	with	ADP
esutjss-283	162	15	a	a	DET
esutjss-283	162	16	standard	standard	ADJ
esutjss-283	162	17	error	error	NOUN
esutjss-283	162	18	of	of	ADP
esutjss-283	162	19	0.049085	0.049085	NUM
esutjss-283	162	20	.	.	PUNCT
esutjss-283	163	1	this	this	PRON
esutjss-283	163	2	suggests	suggest	VERB
esutjss-283	163	3	that	that	SCONJ
esutjss-283	163	4	when	when	SCONJ
esutjss-283	163	5	all	all	DET
esutjss-283	163	6	other	other	ADJ
esutjss-283	163	7	independent	independent	ADJ
esutjss-283	163	8	variables	variable	NOUN
esutjss-283	163	9	are	be	AUX
esutjss-283	163	10	held	hold	VERB
esutjss-283	163	11	constant	constant	ADJ
esutjss-283	163	12	,	,	PUNCT
esutjss-283	163	13	the	the	DET
esutjss-283	163	14	expected	expect	VERB
esutjss-283	163	15	value	value	NOUN
esutjss-283	163	16	of	of	ADP
esutjss-283	163	17	capital	capital	NOUN
esutjss-283	163	18	adequacy	adequacy	NOUN
esutjss-283	163	19	is	be	AUX
esutjss-283	163	20	approximately	approximately	ADV
esutjss-283	163	21	6.73	6.73	NUM
esutjss-283	163	22	.	.	PUNCT
esutjss-283	164	1	the	the	DET
esutjss-283	164	2	t	t	NOUN
esutjss-283	164	3	-	-	PUNCT
esutjss-283	164	4	statistic	statistic	NOUN
esutjss-283	164	5	for	for	ADP
esutjss-283	164	6	this	this	DET
esutjss-283	164	7	constant	constant	ADJ
esutjss-283	164	8	term	term	NOUN
esutjss-283	164	9	is	be	AUX
esutjss-283	164	10	highly	highly	ADV
esutjss-283	164	11	significant	significant	ADJ
esutjss-283	164	12	,	,	PUNCT
esutjss-283	164	13	indicating	indicate	VERB
esutjss-283	164	14	a	a	DET
esutjss-283	164	15	strong	strong	ADJ
esutjss-283	164	16	relationship	relationship	NOUN
esutjss-283	164	17	between	between	ADP
esutjss-283	164	18	the	the	DET
esutjss-283	164	19	constant	constant	ADJ
esutjss-283	164	20	term	term	NOUN
esutjss-283	164	21	and	and	CCONJ
esutjss-283	164	22	the	the	DET
esutjss-283	164	23	dependent	dependent	ADJ
esutjss-283	164	24	variable	variable	NOUN
esutjss-283	164	25	.	.	PUNCT
esutjss-283	165	1	dependent	dependent	ADJ
esutjss-283	165	2	variable	variable	NOUN
esutjss-283	165	3	:	:	PUNCT
esutjss-283	165	4	ca	can	AUX
esutjss-283	165	5	method	method	VERB
esutjss-283	165	6	:	:	PUNCT
esutjss-283	165	7	least	least	ADJ
esutjss-283	165	8	squares	square	NOUN
esutjss-283	165	9	date	date	NOUN
esutjss-283	165	10	:	:	PUNCT
esutjss-283	165	11	03/13/24	03/13/24	NUM
esutjss-283	165	12	time	time	NOUN
esutjss-283	165	13	:	:	PUNCT
esutjss-283	165	14	21:27	21:27	NUM
esutjss-283	165	15	sample	sample	NOUN
esutjss-283	165	16	:	:	PUNCT
esutjss-283	165	17	1	1	NUM
esutjss-283	165	18	135	135	NUM
esutjss-283	165	19	included	include	VERB
esutjss-283	165	20	observations	observation	NOUN
esutjss-283	165	21	:	:	PUNCT
esutjss-283	165	22	135	135	NUM
esutjss-283	165	23	variable	variable	ADJ
esutjss-283	165	24	coefficient	coefficient	NOUN
esutjss-283	165	25	std	std	NOUN
esutjss-283	165	26	.	.	NOUN
esutjss-283	165	27	error	error	NOUN
esutjss-283	165	28	t	t	NOUN
esutjss-283	165	29	-	-	PUNCT
esutjss-283	165	30	statistic	statistic	NOUN
esutjss-283	165	31	prob	prob	NOUN
esutjss-283	165	32	.	.	PUNCT
esutjss-283	166	1	c	c	NOUN
esutjss-283	166	2	6.730195	6.730195	NUM
esutjss-283	166	3	0.049085	0.049085	NUM
esutjss-283	166	4	137.1142	137.1142	NUM
esutjss-283	166	5	0.0000	0.0000	NUM
esutjss-283	166	6	cr	cr	NOUN
esutjss-283	166	7	-0.503518	-0.503518	VERB
esutjss-283	166	8	0.078070	0.078070	NUM
esutjss-283	166	9	-6.449580	-6.449580	NOUN
esutjss-283	166	10	0.0000	0.0000	NUM
esutjss-283	166	11	pr	pr	NOUN
esutjss-283	166	12	-0.079811	-0.079811	NOUN
esutjss-283	166	13	0.068780	0.068780	NUM
esutjss-283	166	14	-1.160368	-1.160368	NOUN
esutjss-283	166	15	0.2480	0.2480	NUM
esutjss-283	166	16	tr	tr	NOUN
esutjss-283	166	17	-0.157590	-0.157590	NOUN
esutjss-283	166	18	0.123447	0.123447	NUM
esutjss-283	166	19	-1.276575	-1.276575	VERB
esutjss-283	166	20	0.2040	0.2040	NUM
esutjss-283	166	21	roa	roa	NOUN
esutjss-283	166	22	0.289757	0.289757	NUM
esutjss-283	166	23	0.898609	0.898609	NUM
esutjss-283	166	24	0.322451	0.322451	NUM
esutjss-283	166	25	0.7476	0.7476	NUM
esutjss-283	166	26	roe	roe	PROPN
esutjss-283	166	27	2.317345	2.317345	NUM
esutjss-283	166	28	0.946593	0.946593	NUM
esutjss-283	166	29	2.448090	2.448090	NUM
esutjss-283	166	30	0.0157	0.0157	NUM
esutjss-283	166	31	r	r	NOUN
esutjss-283	166	32	-	-	PUNCT
esutjss-283	166	33	squared	square	VERB
esutjss-283	166	34	0.320070	0.320070	NUM
esutjss-283	166	35	mean	mean	VERB
esutjss-283	166	36	dependent	dependent	ADJ
esutjss-283	166	37	var	var	NOUN
esutjss-283	166	38	6.890886	6.890886	NUM
esutjss-283	166	39	adjusted	adjusted	ADJ
esutjss-283	166	40	r	r	NOUN
esutjss-283	166	41	-	-	PUNCT
esutjss-283	166	42	squared	square	VERB
esutjss-283	166	43	0.293716	0.293716	NUM
esutjss-283	166	44	s.d	s.d	PROPN
esutjss-283	166	45	.	.	PUNCT
esutjss-283	167	1	dependent	dependent	ADJ
esutjss-283	167	2	var	var	NOUN
esutjss-283	167	3	0.342337	0.342337	NUM
esutjss-283	167	4	s.e	s.e	PROPN
esutjss-283	167	5	.	.	PROPN
esutjss-283	167	6	of	of	ADP
esutjss-283	167	7	regression	regression	NOUN
esutjss-283	167	8	0.287703	0.287703	NUM
esutjss-283	167	9	akaike	akaike	ADJ
esutjss-283	167	10	info	info	NOUN
esutjss-283	167	11	criterion	criterion	NOUN
esutjss-283	167	12	0.389648	0.389648	NUM
esutjss-283	167	13	sum	sum	NOUN
esutjss-283	167	14	squared	square	VERB
esutjss-283	167	15	resid	resid	NOUN
esutjss-283	167	16	10.67769	10.67769	NUM
esutjss-283	167	17	schwarz	schwarz	PROPN
esutjss-283	167	18	criterion	criterion	NOUN
esutjss-283	167	19	0.518771	0.518771	NUM
esutjss-283	167	20	log	log	NOUN
esutjss-283	167	21	likelihood	likelihood	NOUN
esutjss-283	167	22	-20.30124	-20.30124	PUNCT
esutjss-283	167	23	hannan	hannan	PROPN
esutjss-283	167	24	-	-	PUNCT
esutjss-283	167	25	quinn	quinn	PROPN
esutjss-283	167	26	criter	criter	NOUN
esutjss-283	167	27	.	.	PUNCT
esutjss-283	168	1	0.442120	0.442120	NUM
esutjss-283	168	2	f	f	X
esutjss-283	168	3	-	-	PUNCT
esutjss-283	168	4	statistic	statistic	ADJ
esutjss-283	168	5	12.14509	12.14509	NUM
esutjss-283	168	6	durbin	durbin	ADJ
esutjss-283	168	7	-	-	PUNCT
esutjss-283	168	8	watson	watson	NOUN
esutjss-283	168	9	stat	stat	NOUN
esutjss-283	168	10	0.659531	0.659531	NUM
esutjss-283	168	11	prob(f	prob(f	NOUN
esutjss-283	168	12	-	-	PUNCT
esutjss-283	168	13	statistic	statistic	NOUN
esutjss-283	168	14	)	)	PUNCT
esutjss-283	168	15	0.000000	0.000000	NUM
esutjss-283	168	16	276	276	NUM
esutjss-283	168	17	moving	move	VERB
esutjss-283	168	18	on	on	ADP
esutjss-283	168	19	to	to	ADP
esutjss-283	168	20	the	the	DET
esutjss-283	168	21	coefficients	coefficient	NOUN
esutjss-283	168	22	of	of	ADP
esutjss-283	168	23	the	the	DET
esutjss-283	168	24	independent	independent	ADJ
esutjss-283	168	25	variables	variable	NOUN
esutjss-283	168	26	,	,	PUNCT
esutjss-283	168	27	it	it	PRON
esutjss-283	168	28	is	be	AUX
esutjss-283	168	29	observed	observe	VERB
esutjss-283	168	30	that	that	SCONJ
esutjss-283	168	31	the	the	DET
esutjss-283	168	32	claims	claim	NOUN
esutjss-283	168	33	ratio	ratio	NOUN
esutjss-283	168	34	(	(	PUNCT
esutjss-283	168	35	cr	cr	NOUN
esutjss-283	168	36	)	)	PUNCT
esutjss-283	168	37	has	have	VERB
esutjss-283	168	38	a	a	DET
esutjss-283	168	39	negative	negative	ADJ
esutjss-283	168	40	coefficient	coefficient	NOUN
esutjss-283	168	41	of	of	ADP
esutjss-283	168	42	-0.503518	-0.503518	NOUN
esutjss-283	168	43	with	with	ADP
esutjss-283	168	44	a	a	DET
esutjss-283	168	45	significant	significant	ADJ
esutjss-283	168	46	t	t	NOUN
esutjss-283	168	47	-	-	PUNCT
esutjss-283	168	48	statistic	statistic	NOUN
esutjss-283	168	49	of	of	ADP
esutjss-283	168	50	6.449580	6.449580	NUM
esutjss-283	168	51	(	(	PUNCT
esutjss-283	168	52	p	p	NOUN
esutjss-283	168	53	-	-	PUNCT
esutjss-283	168	54	value	value	NOUN
esutjss-283	168	55	<	<	NOUN
esutjss-283	168	56	0.001	0.001	NUM
esutjss-283	168	57	)	)	PUNCT
esutjss-283	168	58	.	.	PUNCT
esutjss-283	169	1	this	this	PRON
esutjss-283	169	2	implies	imply	VERB
esutjss-283	169	3	that	that	SCONJ
esutjss-283	169	4	capital	capital	NOUN
esutjss-283	169	5	adequacy	adequacy	NOUN
esutjss-283	169	6	tends	tend	VERB
esutjss-283	169	7	to	to	PART
esutjss-283	169	8	decrease	decrease	VERB
esutjss-283	169	9	as	as	ADP
esutjss-283	169	10	the	the	DET
esutjss-283	169	11	claims	claim	NOUN
esutjss-283	169	12	ratio	ratio	NOUN
esutjss-283	169	13	increases	increase	NOUN
esutjss-283	169	14	.	.	PUNCT
esutjss-283	170	1	similarly	similarly	ADV
esutjss-283	170	2	,	,	PUNCT
esutjss-283	170	3	return	return	VERB
esutjss-283	170	4	on	on	ADP
esutjss-283	170	5	equity	equity	NOUN
esutjss-283	170	6	(	(	PUNCT
esutjss-283	170	7	roe	roe	PROPN
esutjss-283	170	8	)	)	PUNCT
esutjss-283	170	9	shows	show	VERB
esutjss-283	170	10	a	a	DET
esutjss-283	170	11	positive	positive	ADJ
esutjss-283	170	12	coefficient	coefficient	NOUN
esutjss-283	170	13	of	of	ADP
esutjss-283	170	14	2.317345	2.317345	NUM
esutjss-283	170	15	with	with	ADP
esutjss-283	170	16	a	a	DET
esutjss-283	170	17	significant	significant	ADJ
esutjss-283	170	18	t	t	NOUN
esutjss-283	170	19	-	-	PUNCT
esutjss-283	170	20	statistic	statistic	NOUN
esutjss-283	170	21	of	of	ADP
esutjss-283	170	22	2.448090	2.448090	NUM
esutjss-283	170	23	(	(	PUNCT
esutjss-283	170	24	p	p	NOUN
esutjss-283	170	25	-	-	PUNCT
esutjss-283	170	26	value	value	NOUN
esutjss-283	170	27	=	=	NOUN
esutjss-283	170	28	0.0157	0.0157	NUM
esutjss-283	170	29	)	)	PUNCT
esutjss-283	170	30	,	,	PUNCT
esutjss-283	170	31	indicating	indicate	VERB
esutjss-283	170	32	that	that	SCONJ
esutjss-283	170	33	higher	high	ADJ
esutjss-283	170	34	return	return	NOUN
esutjss-283	170	35	on	on	ADP
esutjss-283	170	36	equity	equity	NOUN
esutjss-283	170	37	is	be	AUX
esutjss-283	170	38	associated	associate	VERB
esutjss-283	170	39	with	with	ADP
esutjss-283	170	40	higher	high	ADJ
esutjss-283	170	41	capital	capital	NOUN
esutjss-283	170	42	adequacy	adequacy	NOUN
esutjss-283	170	43	.	.	PUNCT
esutjss-283	171	1	conversely	conversely	ADV
esutjss-283	171	2	,	,	PUNCT
esutjss-283	171	3	the	the	DET
esutjss-283	171	4	profitability	profitability	NOUN
esutjss-283	171	5	ratio	ratio	NOUN
esutjss-283	171	6	(	(	PUNCT
esutjss-283	171	7	pr	pr	NOUN
esutjss-283	171	8	)	)	PUNCT
esutjss-283	171	9	,	,	PUNCT
esutjss-283	171	10	turnover	turnover	NOUN
esutjss-283	171	11	ratio	ratio	NOUN
esutjss-283	171	12	(	(	PUNCT
esutjss-283	171	13	tr	tr	VERB
esutjss-283	171	14	)	)	PUNCT
esutjss-283	171	15	,	,	PUNCT
esutjss-283	171	16	and	and	CCONJ
esutjss-283	171	17	return	return	VERB
esutjss-283	171	18	on	on	ADP
esutjss-283	171	19	assets	asset	NOUN
esutjss-283	171	20	(	(	PUNCT
esutjss-283	171	21	roa	roa	NOUN
esutjss-283	171	22	)	)	PUNCT
esutjss-283	171	23	do	do	AUX
esutjss-283	171	24	not	not	PART
esutjss-283	171	25	show	show	VERB
esutjss-283	171	26	statistically	statistically	ADV
esutjss-283	171	27	significant	significant	ADJ
esutjss-283	171	28	relationships	relationship	NOUN
esutjss-283	171	29	with	with	ADP
esutjss-283	171	30	capital	capital	NOUN
esutjss-283	171	31	adequacy	adequacy	NOUN
esutjss-283	171	32	.	.	PUNCT
esutjss-283	172	1	the	the	DET
esutjss-283	172	2	coefficients	coefficient	NOUN
esutjss-283	172	3	for	for	ADP
esutjss-283	172	4	these	these	DET
esutjss-283	172	5	variables	variable	NOUN
esutjss-283	172	6	are	be	AUX
esutjss-283	172	7	-0.079811	-0.079811	ADJ
esutjss-283	172	8	,	,	PUNCT
esutjss-283	172	9	-0.157590	-0.157590	NOUN
esutjss-283	172	10	,	,	PUNCT
esutjss-283	172	11	and	and	CCONJ
esutjss-283	172	12	0.289757	0.289757	NUM
esutjss-283	172	13	,	,	PUNCT
esutjss-283	172	14	respectively	respectively	ADV
esutjss-283	172	15	,	,	PUNCT
esutjss-283	172	16	with	with	ADP
esutjss-283	172	17	t	t	PROPN
esutjss-283	172	18	-	-	PUNCT
esutjss-283	172	19	statistics	statistic	NOUN
esutjss-283	172	20	and	and	CCONJ
esutjss-283	172	21	pvalues	pvalue	NOUN
esutjss-283	172	22	indicating	indicate	VERB
esutjss-283	172	23	no	no	DET
esutjss-283	172	24	significant	significant	ADJ
esutjss-283	172	25	impact	impact	NOUN
esutjss-283	172	26	on	on	ADP
esutjss-283	172	27	capital	capital	NOUN
esutjss-283	172	28	adequacy	adequacy	NOUN
esutjss-283	172	29	.	.	PUNCT
esutjss-283	173	1	the	the	DET
esutjss-283	173	2	overall	overall	ADJ
esutjss-283	173	3	explanatory	explanatory	ADJ
esutjss-283	173	4	power	power	NOUN
esutjss-283	173	5	of	of	ADP
esutjss-283	173	6	the	the	DET
esutjss-283	173	7	regression	regression	NOUN
esutjss-283	173	8	model	model	NOUN
esutjss-283	173	9	,	,	PUNCT
esutjss-283	173	10	as	as	SCONJ
esutjss-283	173	11	indicated	indicate	VERB
esutjss-283	173	12	by	by	ADP
esutjss-283	173	13	the	the	DET
esutjss-283	173	14	r	r	NOUN
esutjss-283	173	15	-	-	PUNCT
esutjss-283	173	16	squared	square	VERB
esutjss-283	173	17	value	value	NOUN
esutjss-283	173	18	,	,	PUNCT
esutjss-283	173	19	is	be	AUX
esutjss-283	173	20	0.320070	0.320070	NUM
esutjss-283	173	21	.	.	PUNCT
esutjss-283	174	1	this	this	PRON
esutjss-283	174	2	means	mean	VERB
esutjss-283	174	3	that	that	SCONJ
esutjss-283	174	4	the	the	DET
esutjss-283	174	5	independent	independent	ADJ
esutjss-283	174	6	variables	variable	NOUN
esutjss-283	174	7	included	include	VERB
esutjss-283	174	8	in	in	ADP
esutjss-283	174	9	the	the	DET
esutjss-283	174	10	model	model	NOUN
esutjss-283	174	11	can	can	AUX
esutjss-283	174	12	explain	explain	VERB
esutjss-283	174	13	approximately	approximately	ADV
esutjss-283	174	14	32	32	NUM
esutjss-283	174	15	%	%	NOUN
esutjss-283	174	16	of	of	ADP
esutjss-283	174	17	the	the	DET
esutjss-283	174	18	variance	variance	NOUN
esutjss-283	174	19	in	in	ADP
esutjss-283	174	20	capital	capital	NOUN
esutjss-283	174	21	adequacy	adequacy	NOUN
esutjss-283	174	22	.	.	PUNCT
esutjss-283	175	1	the	the	DET
esutjss-283	175	2	adjusted	adjusted	ADJ
esutjss-283	175	3	r	r	NOUN
esutjss-283	175	4	-	-	PUNCT
esutjss-283	175	5	squared	square	VERB
esutjss-283	175	6	,	,	PUNCT
esutjss-283	175	7	which	which	PRON
esutjss-283	175	8	considers	consider	VERB
esutjss-283	175	9	the	the	DET
esutjss-283	175	10	number	number	NOUN
esutjss-283	175	11	of	of	ADP
esutjss-283	175	12	predictors	predictor	NOUN
esutjss-283	175	13	in	in	ADP
esutjss-283	175	14	the	the	DET
esutjss-283	175	15	model	model	NOUN
esutjss-283	175	16	,	,	PUNCT
esutjss-283	175	17	is	be	AUX
esutjss-283	175	18	slightly	slightly	ADV
esutjss-283	175	19	lower	low	ADJ
esutjss-283	175	20	at	at	ADP
esutjss-283	175	21	0.293716.the	0.293716.the	DET
esutjss-283	175	22	f	f	NOUN
esutjss-283	175	23	-	-	PUNCT
esutjss-283	175	24	statistic	statistic	NOUN
esutjss-283	175	25	,	,	PUNCT
esutjss-283	175	26	which	which	PRON
esutjss-283	175	27	tests	test	VERB
esutjss-283	175	28	the	the	DET
esutjss-283	175	29	overall	overall	ADJ
esutjss-283	175	30	significance	significance	NOUN
esutjss-283	175	31	of	of	ADP
esutjss-283	175	32	the	the	DET
esutjss-283	175	33	regression	regression	NOUN
esutjss-283	175	34	model	model	NOUN
esutjss-283	175	35	,	,	PUNCT
esutjss-283	175	36	is	be	AUX
esutjss-283	175	37	12.14509	12.14509	NUM
esutjss-283	175	38	with	with	ADP
esutjss-283	175	39	a	a	DET
esutjss-283	175	40	very	very	ADV
esutjss-283	175	41	low	low	ADJ
esutjss-283	175	42	p	p	NOUN
esutjss-283	175	43	-	-	PUNCT
esutjss-283	175	44	value	value	NOUN
esutjss-283	175	45	(	(	PUNCT
esutjss-283	175	46	<	<	NOUN
esutjss-283	175	47	0.001	0.001	NUM
esutjss-283	175	48	)	)	PUNCT
esutjss-283	175	49	,	,	PUNCT
esutjss-283	175	50	indicating	indicate	VERB
esutjss-283	175	51	that	that	SCONJ
esutjss-283	175	52	the	the	DET
esutjss-283	175	53	regression	regression	NOUN
esutjss-283	175	54	model	model	NOUN
esutjss-283	175	55	as	as	ADP
esutjss-283	175	56	a	a	DET
esutjss-283	175	57	whole	whole	NOUN
esutjss-283	175	58	is	be	AUX
esutjss-283	175	59	statistically	statistically	ADV
esutjss-283	175	60	significant	significant	ADJ
esutjss-283	175	61	in	in	ADP
esutjss-283	175	62	explaining	explain	VERB
esutjss-283	175	63	the	the	DET
esutjss-283	175	64	variation	variation	NOUN
esutjss-283	175	65	in	in	ADP
esutjss-283	175	66	capital	capital	NOUN
esutjss-283	175	67	adequacy	adequacy	NOUN
esutjss-283	175	68	.	.	PUNCT
esutjss-283	176	1	the	the	DET
esutjss-283	176	2	hypothesis	hypothesis	NOUN
esutjss-283	176	3	was	be	AUX
esutjss-283	176	4	tested	test	VERB
esutjss-283	176	5	using	use	VERB
esutjss-283	176	6	cointegration	cointegration	NOUN
esutjss-283	176	7	test	test	NOUN
esutjss-283	176	8	,	,	PUNCT
esutjss-283	176	9	the	the	DET
esutjss-283	176	10	results	result	NOUN
esutjss-283	176	11	of	of	ADP
esutjss-283	176	12	the	the	DET
esutjss-283	176	13	cointegration	cointegration	NOUN
esutjss-283	176	14	test	test	NOUN
esutjss-283	176	15	suggest	suggest	VERB
esutjss-283	176	16	that	that	SCONJ
esutjss-283	176	17	there	there	PRON
esutjss-283	176	18	is	be	VERB
esutjss-283	176	19	evidence	evidence	NOUN
esutjss-283	176	20	of	of	ADP
esutjss-283	176	21	cointegration	cointegration	NOUN
esutjss-283	176	22	among	among	ADP
esutjss-283	176	23	the	the	DET
esutjss-283	176	24	variables	variable	NOUN
esutjss-283	176	25	considered	consider	VERB
esutjss-283	176	26	in	in	ADP
esutjss-283	176	27	the	the	DET
esutjss-283	176	28	analysis	analysis	NOUN
esutjss-283	176	29	.	.	PUNCT
esutjss-283	177	1	the	the	DET
esutjss-283	177	2	null	null	ADJ
esutjss-283	177	3	hypothesis	hypothesis	NOUN
esutjss-283	177	4	,	,	PUNCT
esutjss-283	177	5	which	which	PRON
esutjss-283	177	6	states	state	VERB
esutjss-283	177	7	that	that	SCONJ
esutjss-283	177	8	there	there	PRON
esutjss-283	177	9	are	be	VERB
esutjss-283	177	10	no	no	DET
esutjss-283	177	11	cointegrating	cointegrate	VERB
esutjss-283	177	12	relationships	relationship	NOUN
esutjss-283	177	13	(	(	PUNCT
esutjss-283	177	14	i.e.	i.e.	X
esutjss-283	177	15	,	,	PUNCT
esutjss-283	177	16	no	no	DET
esutjss-283	177	17	common	common	ADJ
esutjss-283	177	18	trends	trend	NOUN
esutjss-283	177	19	)	)	PUNCT
esutjss-283	177	20	among	among	ADP
esutjss-283	177	21	the	the	DET
esutjss-283	177	22	variables	variable	NOUN
esutjss-283	177	23	,	,	PUNCT
esutjss-283	177	24	is	be	AUX
esutjss-283	177	25	rejected	reject	VERB
esutjss-283	177	26	at	at	ADP
esutjss-283	177	27	all	all	DET
esutjss-283	177	28	levels	level	NOUN
esutjss-283	177	29	of	of	ADP
esutjss-283	177	30	significance	significance	NOUN
esutjss-283	177	31	.	.	PUNCT
esutjss-283	178	1	when	when	SCONJ
esutjss-283	178	2	considering	consider	VERB
esutjss-283	178	3	the	the	DET
esutjss-283	178	4	hypothesis	hypothesis	NOUN
esutjss-283	178	5	of	of	ADP
esutjss-283	178	6	no	no	DET
esutjss-283	178	7	cointegrating	cointegrate	VERB
esutjss-283	178	8	relationships	relationship	NOUN
esutjss-283	178	9	(	(	PUNCT
esutjss-283	178	10	none	none	NOUN
esutjss-283	178	11	)	)	PUNCT
esutjss-283	178	12	,	,	PUNCT
esutjss-283	178	13	the	the	DET
esutjss-283	178	14	corresponding	correspond	VERB
esutjss-283	178	15	eigenvalue	eigenvalue	PROPN
esutjss-283	178	16	is	be	AUX
esutjss-283	178	17	0.293927	0.293927	NUM
esutjss-283	178	18	,	,	PUNCT
esutjss-283	178	19	and	and	CCONJ
esutjss-283	178	20	the	the	DET
esutjss-283	178	21	trace	trace	NOUN
esutjss-283	178	22	statistic	statistic	NOUN
esutjss-283	178	23	is	be	AUX
esutjss-283	178	24	134.4527	134.4527	NUM
esutjss-283	178	25	.	.	PUNCT
esutjss-283	179	1	comparing	compare	VERB
esutjss-283	179	2	this	this	PRON
esutjss-283	179	3	to	to	ADP
esutjss-283	179	4	the	the	DET
esutjss-283	179	5	critical	critical	ADJ
esutjss-283	179	6	value	value	NOUN
esutjss-283	179	7	of	of	ADP
esutjss-283	179	8	95.75366	95.75366	NUM
esutjss-283	179	9	,	,	PUNCT
esutjss-283	179	10	the	the	DET
esutjss-283	179	11	probability	probability	NOUN
esutjss-283	179	12	value	value	NOUN
esutjss-283	179	13	is	be	AUX
esutjss-283	179	14	extremely	extremely	ADV
esutjss-283	179	15	low	low	ADJ
esutjss-283	179	16	(	(	PUNCT
esutjss-283	179	17	p	p	X
esutjss-283	179	18	<	<	X
esutjss-283	179	19	0.0000	0.0000	NUM
esutjss-283	179	20	)	)	PUNCT
esutjss-283	179	21	,	,	PUNCT
esutjss-283	179	22	indicating	indicate	VERB
esutjss-283	179	23	strong	strong	ADJ
esutjss-283	179	24	evidence	evidence	NOUN
esutjss-283	179	25	against	against	ADP
esutjss-283	179	26	the	the	DET
esutjss-283	179	27	null	null	ADJ
esutjss-283	179	28	hypothesis	hypothesis	NOUN
esutjss-283	179	29	.	.	PUNCT
esutjss-283	180	1	this	this	PRON
esutjss-283	180	2	implies	imply	VERB
esutjss-283	180	3	that	that	SCONJ
esutjss-283	180	4	there	there	PRON
esutjss-283	180	5	are	be	VERB
esutjss-283	180	6	indeed	indeed	ADV
esutjss-283	180	7	cointegrating	cointegrate	VERB
esutjss-283	180	8	relationships	relationship	NOUN
esutjss-283	180	9	present	present	ADJ
esutjss-283	180	10	among	among	ADP
esutjss-283	180	11	the	the	DET
esutjss-283	180	12	variables.the	variables.the	DET
esutjss-283	180	13	series	series	NOUN
esutjss-283	180	14	considered	consider	VERB
esutjss-283	180	15	for	for	ADP
esutjss-283	180	16	the	the	DET
esutjss-283	180	17	cointegration	cointegration	NOUN
esutjss-283	180	18	analysis	analysis	NOUN
esutjss-283	180	19	include	include	VERB
esutjss-283	180	20	capital	capital	NOUN
esutjss-283	180	21	adequacy	adequacy	NOUN
esutjss-283	180	22	(	(	PUNCT
esutjss-283	180	23	ca	ca	NOUN
esutjss-283	180	24	)	)	PUNCT
esutjss-283	180	25	,	,	PUNCT
esutjss-283	180	26	claims	claim	VERB
esutjss-283	180	27	ratio	ratio	NOUN
esutjss-283	180	28	(	(	PUNCT
esutjss-283	180	29	cr	cr	NOUN
esutjss-283	180	30	)	)	PUNCT
esutjss-283	180	31	,	,	PUNCT
esutjss-283	180	32	profitability	profitability	NOUN
esutjss-283	180	33	ratio	ratio	NOUN
esutjss-283	180	34	(	(	PUNCT
esutjss-283	180	35	pr	pr	NOUN
esutjss-283	180	36	)	)	PUNCT
esutjss-283	180	37	,	,	PUNCT
esutjss-283	180	38	return	return	VERB
esutjss-283	180	39	on	on	ADP
esutjss-283	180	40	assets	asset	NOUN
esutjss-283	180	41	(	(	PUNCT
esutjss-283	180	42	roa	roa	NOUN
esutjss-283	180	43	)	)	PUNCT
esutjss-283	180	44	,	,	PUNCT
esutjss-283	180	45	return	return	VERB
esutjss-283	180	46	on	on	ADP
esutjss-283	180	47	equity	equity	NOUN
esutjss-283	180	48	(	(	PUNCT
esutjss-283	180	49	roe	roe	PROPN
esutjss-283	180	50	)	)	PUNCT
esutjss-283	180	51	,	,	PUNCT
esutjss-283	180	52	and	and	CCONJ
esutjss-283	180	53	turnover	turnover	NOUN
esutjss-283	180	54	ratio	ratio	NOUN
esutjss-283	180	55	(	(	PUNCT
esutjss-283	180	56	tr).hence	tr).hence	NUM
esutjss-283	180	57	,	,	PUNCT
esutjss-283	180	58	the	the	DET
esutjss-283	180	59	hypothesis	hypothesis	NOUN
esutjss-283	180	60	shows	show	VERB
esutjss-283	180	61	a	a	DET
esutjss-283	180	62	significant	significant	ADJ
esutjss-283	180	63	relationship	relationship	NOUN
esutjss-283	180	64	between	between	ADP
esutjss-283	180	65	the	the	DET
esutjss-283	180	66	capital	capital	NOUN
esutjss-283	180	67	adequacy	adequacy	NOUN
esutjss-283	180	68	risk	risk	NOUN
esutjss-283	180	69	and	and	CCONJ
esutjss-283	180	70	insurance	insurance	NOUN
esutjss-283	180	71	companies	company	NOUN
esutjss-283	180	72	'	'	PART
esutjss-283	180	73	performance	performance	NOUN
esutjss-283	180	74	(	(	PUNCT
esutjss-283	180	75	turnover	turnover	NOUN
esutjss-283	180	76	/	/	SYM
esutjss-283	180	77	premium	premium	NOUN
esutjss-283	180	78	income	income	NOUN
esutjss-283	180	79	)	)	PUNCT
esutjss-283	180	80	.	.	PUNCT
esutjss-283	181	1	discussion	discussion	NOUN
esutjss-283	181	2	of	of	ADP
esutjss-283	181	3	findings	finding	NOUN
esutjss-283	181	4	the	the	DET
esutjss-283	181	5	findings	finding	NOUN
esutjss-283	181	6	from	from	ADP
esutjss-283	181	7	the	the	DET
esutjss-283	181	8	analysis	analysis	NOUN
esutjss-283	181	9	offer	offer	VERB
esutjss-283	181	10	valuable	valuable	ADJ
esutjss-283	181	11	insights	insight	NOUN
esutjss-283	181	12	into	into	ADP
esutjss-283	181	13	the	the	DET
esutjss-283	181	14	intricate	intricate	ADJ
esutjss-283	181	15	relationship	relationship	NOUN
esutjss-283	181	16	between	between	ADP
esutjss-283	181	17	capital	capital	NOUN
esutjss-283	181	18	adequacy	adequacy	NOUN
esutjss-283	181	19	and	and	CCONJ
esutjss-283	181	20	various	various	ADJ
esutjss-283	181	21	performance	performance	NOUN
esutjss-283	181	22	indicators	indicator	NOUN
esutjss-283	181	23	of	of	ADP
esutjss-283	181	24	insurance	insurance	NOUN
esutjss-283	181	25	companies	company	NOUN
esutjss-283	181	26	in	in	ADP
esutjss-283	181	27	nigeria	nigeria	PROPN
esutjss-283	181	28	over	over	ADP
esutjss-283	181	29	15	15	NUM
esutjss-283	181	30	years	year	NOUN
esutjss-283	181	31	.	.	PUNCT
esutjss-283	182	1	exploring	explore	VERB
esutjss-283	182	2	these	these	DET
esutjss-283	182	3	findings	finding	NOUN
esutjss-283	182	4	in	in	ADP
esutjss-283	182	5	detail	detail	NOUN
esutjss-283	182	6	,	,	PUNCT
esutjss-283	182	7	it	it	PRON
esutjss-283	182	8	becomes	become	VERB
esutjss-283	182	9	evident	evident	ADJ
esutjss-283	182	10	that	that	SCONJ
esutjss-283	182	11	the	the	DET
esutjss-283	182	12	negative	negative	ADJ
esutjss-283	182	13	coefficient	coefficient	NOUN
esutjss-283	182	14	(	(	PUNCT
esutjss-283	182	15	0.503518	0.503518	NUM
esutjss-283	182	16	)	)	PUNCT
esutjss-283	182	17	observed	observe	VERB
esutjss-283	182	18	between	between	ADP
esutjss-283	182	19	capital	capital	NOUN
esutjss-283	182	20	adequacy	adequacy	NOUN
esutjss-283	182	21	and	and	CCONJ
esutjss-283	182	22	claims	claim	NOUN
esutjss-283	182	23	ratio	ratio	NOUN
esutjss-283	182	24	(	(	PUNCT
esutjss-283	182	25	cr	cr	NOUN
esutjss-283	182	26	)	)	PUNCT
esutjss-283	182	27	underscores	underscore	VERB
esutjss-283	182	28	the	the	DET
esutjss-283	182	29	significance	significance	NOUN
esutjss-283	182	30	of	of	ADP
esutjss-283	182	31	maintaining	maintain	VERB
esutjss-283	182	32	strong	strong	ADJ
esutjss-283	182	33	capital	capital	NOUN
esutjss-283	182	34	bases	basis	NOUN
esutjss-283	182	35	for	for	ADP
esutjss-283	182	36	insurers	insurer	NOUN
esutjss-283	182	37	.	.	PUNCT
esutjss-283	183	1	this	this	PRON
esutjss-283	183	2	aligns	align	VERB
esutjss-283	183	3	with	with	ADP
esutjss-283	183	4	previous	previous	ADJ
esutjss-283	183	5	research	research	NOUN
esutjss-283	183	6	by	by	ADP
esutjss-283	183	7	samson	samson	PROPN
esutjss-283	183	8	and	and	CCONJ
esutjss-283	183	9	mojekwu	mojekwu	PROPN
esutjss-283	183	10	(	(	PUNCT
esutjss-283	183	11	2013	2013	NUM
esutjss-283	183	12	)	)	PUNCT
esutjss-283	183	13	,	,	PUNCT
esutjss-283	183	14	who	who	PRON
esutjss-283	183	15	highlighted	highlight	VERB
esutjss-283	183	16	that	that	SCONJ
esutjss-283	183	17	adequate	adequate	ADJ
esutjss-283	183	18	capitalisation	capitalisation	NOUN
esutjss-283	183	19	enables	enable	VERB
esutjss-283	183	20	insurers	insurer	NOUN
esutjss-283	183	21	to	to	PART
esutjss-283	183	22	mitigate	mitigate	VERB
esutjss-283	183	23	losses	loss	NOUN
esutjss-283	183	24	effectively	effectively	ADV
esutjss-283	183	25	,	,	PUNCT
esutjss-283	183	26	thus	thus	ADV
esutjss-283	183	27	reducing	reduce	VERB
esutjss-283	183	28	their	their	PRON
esutjss-283	183	29	susceptibility	susceptibility	NOUN
esutjss-283	183	30	to	to	ADP
esutjss-283	183	31	adverse	adverse	ADJ
esutjss-283	183	32	events	event	NOUN
esutjss-283	183	33	such	such	ADJ
esutjss-283	183	34	as	as	ADP
esutjss-283	183	35	large	large	ADJ
esutjss-283	183	36	claims	claim	NOUN
esutjss-283	183	37	payouts	payout	NOUN
esutjss-283	183	38	or	or	CCONJ
esutjss-283	183	39	catastrophic	catastrophic	ADJ
esutjss-283	183	40	incidents	incident	NOUN
esutjss-283	183	41	.	.	PUNCT
esutjss-283	184	1	moreover	moreover	ADV
esutjss-283	184	2	,	,	PUNCT
esutjss-283	184	3	this	this	DET
esutjss-283	184	4	finding	finding	NOUN
esutjss-283	184	5	resonates	resonate	VERB
esutjss-283	184	6	with	with	ADP
esutjss-283	184	7	the	the	DET
esutjss-283	184	8	assertion	assertion	NOUN
esutjss-283	184	9	made	make	VERB
esutjss-283	184	10	by	by	ADP
esutjss-283	184	11	abass	abass	PROPN
esutjss-283	184	12	and	and	CCONJ
esutjss-283	184	13	olubusade	olubusade	PROPN
esutjss-283	184	14	(	(	PUNCT
esutjss-283	184	15	2023	2023	NUM
esutjss-283	184	16	)	)	PUNCT
esutjss-283	184	17	regarding	regard	VERB
esutjss-283	184	18	the	the	DET
esutjss-283	184	19	pivotal	pivotal	ADJ
esutjss-283	184	20	role	role	NOUN
esutjss-283	184	21	of	of	ADP
esutjss-283	184	22	capital	capital	NOUN
esutjss-283	184	23	adequacy	adequacy	NOUN
esutjss-283	184	24	in	in	ADP
esutjss-283	184	25	fostering	foster	VERB
esutjss-283	184	26	trust	trust	NOUN
esutjss-283	184	27	and	and	CCONJ
esutjss-283	184	28	stability	stability	NOUN
esutjss-283	184	29	within	within	ADP
esutjss-283	184	30	the	the	DET
esutjss-283	184	31	insurance	insurance	NOUN
esutjss-283	184	32	industry	industry	NOUN
esutjss-283	184	33	.	.	PUNCT
esutjss-283	185	1	conversely	conversely	ADV
esutjss-283	185	2	,	,	PUNCT
esutjss-283	185	3	the	the	DET
esutjss-283	185	4	positive	positive	ADJ
esutjss-283	185	5	coefficient	coefficient	NOUN
esutjss-283	185	6	(	(	PUNCT
esutjss-283	185	7	2.317345	2.317345	NUM
esutjss-283	185	8	)	)	PUNCT
esutjss-283	185	9	between	between	ADP
esutjss-283	185	10	capital	capital	NOUN
esutjss-283	185	11	adequacy	adequacy	NOUN
esutjss-283	185	12	and	and	CCONJ
esutjss-283	185	13	return	return	VERB
esutjss-283	185	14	on	on	ADP
esutjss-283	185	15	equity	equity	NOUN
esutjss-283	185	16	(	(	PUNCT
esutjss-283	185	17	roe	roe	PROPN
esutjss-283	185	18	)	)	PUNCT
esutjss-283	185	19	suggests	suggest	VERB
esutjss-283	185	20	a	a	DET
esutjss-283	185	21	symbiotic	symbiotic	ADJ
esutjss-283	185	22	relationship	relationship	NOUN
esutjss-283	185	23	,	,	PUNCT
esutjss-283	185	24	indicating	indicate	VERB
esutjss-283	185	25	that	that	SCONJ
esutjss-283	185	26	higher	high	ADJ
esutjss-283	185	27	capital	capital	NOUN
esutjss-283	185	28	adequacy	adequacy	NOUN
esutjss-283	185	29	is	be	AUX
esutjss-283	185	30	associated	associate	VERB
esutjss-283	185	31	with	with	ADP
esutjss-283	185	32	increased	increase	VERB
esutjss-283	185	33	returns	return	NOUN
esutjss-283	185	34	on	on	ADP
esutjss-283	185	35	equity	equity	NOUN
esutjss-283	185	36	.	.	PUNCT
esutjss-283	186	1	this	this	DET
esutjss-283	186	2	finding	finding	NOUN
esutjss-283	186	3	aligns	align	VERB
esutjss-283	186	4	with	with	ADP
esutjss-283	186	5	the	the	DET
esutjss-283	186	6	capital	capital	NOUN
esutjss-283	186	7	buffer	buffer	NOUN
esutjss-283	186	8	theory	theory	NOUN
esutjss-283	186	9	posited	posit	VERB
esutjss-283	186	10	by	by	ADP
esutjss-283	186	11	jokipi	jokipi	NOUN
esutjss-283	186	12	and	and	CCONJ
esutjss-283	186	13	milne	milne	PROPN
esutjss-283	186	14	(	(	PUNCT
esutjss-283	186	15	2011	2011	NUM
esutjss-283	186	16	)	)	PUNCT
esutjss-283	186	17	,	,	PUNCT
esutjss-283	186	18	emphasising	emphasise	VERB
esutjss-283	186	19	that	that	PRON
esutjss-283	186	20	well	well	ADV
esutjss-283	186	21	-	-	PUNCT
esutjss-283	186	22	capitalized	capitalize	VERB
esutjss-283	186	23	insurers	insurer	NOUN
esutjss-283	186	24	are	be	AUX
esutjss-283	186	25	more	more	ADV
esutjss-283	186	26	confident	confident	ADJ
esutjss-283	186	27	in	in	ADP
esutjss-283	186	28	pursuing	pursue	VERB
esutjss-283	186	29	profitable	profitable	ADJ
esutjss-283	186	30	ventures	venture	NOUN
esutjss-283	186	31	,	,	PUNCT
esutjss-283	186	32	consequently	consequently	ADV
esutjss-283	186	33	contributing	contribute	VERB
esutjss-283	186	34	to	to	PART
esutjss-283	186	35	improved	improve	VERB
esutjss-283	186	36	277	277	NUM
esutjss-283	186	37	performance	performance	NOUN
esutjss-283	186	38	.	.	PUNCT
esutjss-283	187	1	furthermore	furthermore	ADV
esutjss-283	187	2	,	,	PUNCT
esutjss-283	187	3	the	the	DET
esutjss-283	187	4	perception	perception	NOUN
esutjss-283	187	5	of	of	ADP
esutjss-283	187	6	a	a	DET
esutjss-283	187	7	well	well	ADV
esutjss-283	187	8	-	-	PUNCT
esutjss-283	187	9	capitalised	capitalise	VERB
esutjss-283	187	10	insurer	insurer	NOUN
esutjss-283	187	11	as	as	ADP
esutjss-283	187	12	stable	stable	ADJ
esutjss-283	187	13	and	and	CCONJ
esutjss-283	187	14	creditworthy	creditworthy	ADJ
esutjss-283	187	15	attracts	attract	VERB
esutjss-283	187	16	investors	investor	NOUN
esutjss-283	187	17	and	and	CCONJ
esutjss-283	187	18	facilitates	facilitate	VERB
esutjss-283	187	19	growth	growth	NOUN
esutjss-283	187	20	opportunities	opportunity	NOUN
esutjss-283	187	21	within	within	ADP
esutjss-283	187	22	the	the	DET
esutjss-283	187	23	industry	industry	NOUN
esutjss-283	187	24	(	(	PUNCT
esutjss-283	187	25	abass	abass	PROPN
esutjss-283	187	26	&	&	CCONJ
esutjss-283	187	27	olubusade	olubusade	PROPN
esutjss-283	187	28	,	,	PUNCT
esutjss-283	187	29	2023	2023	NUM
esutjss-283	187	30	)	)	PUNCT
esutjss-283	187	31	.	.	PUNCT
esutjss-283	188	1	however	however	ADV
esutjss-283	188	2	,	,	PUNCT
esutjss-283	188	3	the	the	DET
esutjss-283	188	4	analysis	analysis	NOUN
esutjss-283	188	5	indicates	indicate	VERB
esutjss-283	188	6	no	no	DET
esutjss-283	188	7	statistically	statistically	ADV
esutjss-283	188	8	significant	significant	ADJ
esutjss-283	188	9	relationships	relationship	NOUN
esutjss-283	188	10	between	between	ADP
esutjss-283	188	11	capital	capital	NOUN
esutjss-283	188	12	adequacy	adequacy	NOUN
esutjss-283	188	13	and	and	CCONJ
esutjss-283	188	14	profitability	profitability	NOUN
esutjss-283	188	15	ratio	ratio	NOUN
esutjss-283	188	16	(	(	PUNCT
esutjss-283	188	17	pr	pr	NOUN
esutjss-283	188	18	)	)	PUNCT
esutjss-283	188	19	,	,	PUNCT
esutjss-283	188	20	turnover	turnover	NOUN
esutjss-283	188	21	ratio	ratio	NOUN
esutjss-283	188	22	(	(	PUNCT
esutjss-283	188	23	tr	tr	VERB
esutjss-283	188	24	)	)	PUNCT
esutjss-283	188	25	,	,	PUNCT
esutjss-283	188	26	and	and	CCONJ
esutjss-283	188	27	return	return	VERB
esutjss-283	188	28	on	on	ADP
esutjss-283	188	29	assets	asset	NOUN
esutjss-283	188	30	(	(	PUNCT
esutjss-283	188	31	roa	roa	NOUN
esutjss-283	188	32	)	)	PUNCT
esutjss-283	188	33	.	.	PUNCT
esutjss-283	189	1	this	this	PRON
esutjss-283	189	2	underscores	underscore	VERB
esutjss-283	189	3	the	the	DET
esutjss-283	189	4	complexity	complexity	NOUN
esutjss-283	189	5	of	of	ADP
esutjss-283	189	6	factors	factor	NOUN
esutjss-283	189	7	influencing	influence	VERB
esutjss-283	189	8	financial	financial	ADJ
esutjss-283	189	9	performance	performance	NOUN
esutjss-283	189	10	in	in	ADP
esutjss-283	189	11	the	the	DET
esutjss-283	189	12	insurance	insurance	NOUN
esutjss-283	189	13	sector	sector	NOUN
esutjss-283	189	14	beyond	beyond	ADP
esutjss-283	189	15	capital	capital	NOUN
esutjss-283	189	16	adequacy	adequacy	NOUN
esutjss-283	189	17	alone	alone	ADV
esutjss-283	189	18	(	(	PUNCT
esutjss-283	189	19	abass	abass	PROPN
esutjss-283	189	20	et	et	PROPN
esutjss-283	189	21	al	al	PROPN
esutjss-283	189	22	.	.	PROPN
esutjss-283	189	23	,	,	PUNCT
esutjss-283	189	24	2021	2021	NUM
esutjss-283	189	25	;	;	PUNCT
esutjss-283	189	26	kaguri	kaguri	PROPN
esutjss-283	189	27	,	,	PUNCT
esutjss-283	189	28	2012	2012	NUM
esutjss-283	189	29	)	)	PUNCT
esutjss-283	189	30	.	.	PUNCT
esutjss-283	190	1	it	it	PRON
esutjss-283	190	2	suggests	suggest	VERB
esutjss-283	190	3	that	that	SCONJ
esutjss-283	190	4	insurers	insurer	NOUN
esutjss-283	190	5	must	must	AUX
esutjss-283	190	6	balance	balance	VERB
esutjss-283	190	7	maintaining	maintain	VERB
esutjss-283	190	8	adequate	adequate	ADJ
esutjss-283	190	9	capital	capital	NOUN
esutjss-283	190	10	reserves	reserve	NOUN
esutjss-283	190	11	and	and	CCONJ
esutjss-283	190	12	optimising	optimise	VERB
esutjss-283	190	13	operational	operational	ADJ
esutjss-283	190	14	efficiency	efficiency	NOUN
esutjss-283	190	15	to	to	PART
esutjss-283	190	16	maximise	maximise	VERB
esutjss-283	190	17	profitability	profitability	NOUN
esutjss-283	190	18	and	and	CCONJ
esutjss-283	190	19	returns	return	NOUN
esutjss-283	190	20	on	on	ADP
esutjss-283	190	21	investment	investment	NOUN
esutjss-283	190	22	.	.	PUNCT
esutjss-283	191	1	the	the	DET
esutjss-283	191	2	r	r	NOUN
esutjss-283	191	3	-	-	PUNCT
esutjss-283	191	4	squared	square	VERB
esutjss-283	191	5	value	value	NOUN
esutjss-283	191	6	of	of	ADP
esutjss-283	191	7	0.320070	0.320070	NUM
esutjss-283	191	8	suggests	suggest	VERB
esutjss-283	191	9	that	that	SCONJ
esutjss-283	191	10	the	the	DET
esutjss-283	191	11	independent	independent	ADJ
esutjss-283	191	12	variables	variable	NOUN
esutjss-283	191	13	in	in	ADP
esutjss-283	191	14	the	the	DET
esutjss-283	191	15	model	model	NOUN
esutjss-283	191	16	can	can	AUX
esutjss-283	191	17	explain	explain	VERB
esutjss-283	191	18	approximately	approximately	ADV
esutjss-283	191	19	32	32	NUM
esutjss-283	191	20	%	%	NOUN
esutjss-283	191	21	of	of	ADP
esutjss-283	191	22	the	the	DET
esutjss-283	191	23	variance	variance	NOUN
esutjss-283	191	24	in	in	ADP
esutjss-283	191	25	capital	capital	NOUN
esutjss-283	191	26	adequacy	adequacy	NOUN
esutjss-283	191	27	.	.	PUNCT
esutjss-283	192	1	this	this	PRON
esutjss-283	192	2	underscores	underscore	VERB
esutjss-283	192	3	the	the	DET
esutjss-283	192	4	need	need	NOUN
esutjss-283	192	5	for	for	ADP
esutjss-283	192	6	future	future	ADJ
esutjss-283	192	7	research	research	NOUN
esutjss-283	192	8	to	to	PART
esutjss-283	192	9	explore	explore	VERB
esutjss-283	192	10	additional	additional	ADJ
esutjss-283	192	11	variables	variable	NOUN
esutjss-283	192	12	,	,	PUNCT
esutjss-283	192	13	such	such	ADJ
esutjss-283	192	14	as	as	ADP
esutjss-283	192	15	regulatory	regulatory	ADJ
esutjss-283	192	16	environment	environment	NOUN
esutjss-283	192	17	,	,	PUNCT
esutjss-283	192	18	market	market	NOUN
esutjss-283	192	19	competition	competition	NOUN
esutjss-283	192	20	,	,	PUNCT
esutjss-283	192	21	and	and	CCONJ
esutjss-283	192	22	technological	technological	ADJ
esutjss-283	192	23	advancements	advancement	NOUN
esutjss-283	192	24	,	,	PUNCT
esutjss-283	192	25	as	as	SCONJ
esutjss-283	192	26	proposed	propose	VERB
esutjss-283	192	27	by	by	ADP
esutjss-283	192	28	abass	abass	PROPN
esutjss-283	192	29	et	et	PROPN
esutjss-283	192	30	al	al	PROPN
esutjss-283	192	31	.	.	PROPN
esutjss-283	192	32	(	(	PUNCT
esutjss-283	192	33	2021	2021	NUM
esutjss-283	192	34	)	)	PUNCT
esutjss-283	192	35	,	,	PUNCT
esutjss-283	192	36	to	to	PART
esutjss-283	192	37	provide	provide	VERB
esutjss-283	192	38	a	a	DET
esutjss-283	192	39	comprehensive	comprehensive	ADJ
esutjss-283	192	40	understanding	understanding	NOUN
esutjss-283	192	41	of	of	ADP
esutjss-283	192	42	the	the	DET
esutjss-283	192	43	factors	factor	NOUN
esutjss-283	192	44	shaping	shape	VERB
esutjss-283	192	45	capital	capital	NOUN
esutjss-283	192	46	adequacy	adequacy	NOUN
esutjss-283	192	47	in	in	ADP
esutjss-283	192	48	insurance	insurance	NOUN
esutjss-283	192	49	companies	company	NOUN
esutjss-283	192	50	.	.	PUNCT
esutjss-283	193	1	the	the	DET
esutjss-283	193	2	implications	implication	NOUN
esutjss-283	193	3	of	of	ADP
esutjss-283	193	4	these	these	DET
esutjss-283	193	5	findings	finding	NOUN
esutjss-283	193	6	are	be	AUX
esutjss-283	193	7	substantial	substantial	ADJ
esutjss-283	193	8	for	for	ADP
esutjss-283	193	9	insurance	insurance	NOUN
esutjss-283	193	10	companies	company	NOUN
esutjss-283	193	11	and	and	CCONJ
esutjss-283	193	12	policymakers	policymaker	NOUN
esutjss-283	193	13	in	in	ADP
esutjss-283	193	14	nigeria	nigeria	PROPN
esutjss-283	193	15	.	.	PUNCT
esutjss-283	194	1	insurers	insurer	NOUN
esutjss-283	194	2	should	should	AUX
esutjss-283	194	3	prioritise	prioritise	ADV
esutjss-283	194	4	maintaining	maintain	VERB
esutjss-283	194	5	adequate	adequate	ADJ
esutjss-283	194	6	capital	capital	NOUN
esutjss-283	194	7	reserves	reserve	NOUN
esutjss-283	194	8	to	to	PART
esutjss-283	194	9	enhance	enhance	VERB
esutjss-283	194	10	financial	financial	ADJ
esutjss-283	194	11	stability	stability	NOUN
esutjss-283	194	12	and	and	CCONJ
esutjss-283	194	13	resilience	resilience	NOUN
esutjss-283	194	14	while	while	SCONJ
esutjss-283	194	15	also	also	ADV
esutjss-283	194	16	focusing	focus	VERB
esutjss-283	194	17	on	on	ADP
esutjss-283	194	18	improving	improve	VERB
esutjss-283	194	19	operational	operational	ADJ
esutjss-283	194	20	efficiency	efficiency	NOUN
esutjss-283	194	21	and	and	CCONJ
esutjss-283	194	22	investment	investment	NOUN
esutjss-283	194	23	strategies	strategy	NOUN
esutjss-283	194	24	to	to	PART
esutjss-283	194	25	maximise	maximise	VERB
esutjss-283	194	26	profitability	profitability	NOUN
esutjss-283	194	27	.	.	PUNCT
esutjss-283	195	1	on	on	ADP
esutjss-283	195	2	the	the	DET
esutjss-283	195	3	other	other	ADJ
esutjss-283	195	4	hand	hand	NOUN
esutjss-283	195	5	,	,	PUNCT
esutjss-283	195	6	policymakers	policymaker	NOUN
esutjss-283	195	7	play	play	VERB
esutjss-283	195	8	a	a	DET
esutjss-283	195	9	crucial	crucial	ADJ
esutjss-283	195	10	role	role	NOUN
esutjss-283	195	11	in	in	ADP
esutjss-283	195	12	ensuring	ensure	VERB
esutjss-283	195	13	a	a	DET
esutjss-283	195	14	conducive	conducive	ADJ
esutjss-283	195	15	regulatory	regulatory	ADJ
esutjss-283	195	16	environment	environment	NOUN
esutjss-283	195	17	that	that	PRON
esutjss-283	195	18	promotes	promote	VERB
esutjss-283	195	19	both	both	PRON
esutjss-283	195	20	financial	financial	ADJ
esutjss-283	195	21	stability	stability	NOUN
esutjss-283	195	22	and	and	CCONJ
esutjss-283	195	23	industry	industry	NOUN
esutjss-283	195	24	efficiency(abass	efficiency(abass	PROPN
esutjss-283	195	25	&	&	CCONJ
esutjss-283	195	26	olubusade	olubusade	NOUN
esutjss-283	195	27	,	,	PUNCT
esutjss-283	195	28	2023	2023	NUM
esutjss-283	195	29	)	)	PUNCT
esutjss-283	195	30	.	.	PUNCT
esutjss-283	196	1	the	the	DET
esutjss-283	196	2	findings	finding	NOUN
esutjss-283	196	3	underscore	underscore	VERB
esutjss-283	196	4	the	the	DET
esutjss-283	196	5	multifaceted	multifaceted	ADJ
esutjss-283	196	6	relationship	relationship	NOUN
esutjss-283	196	7	between	between	ADP
esutjss-283	196	8	capital	capital	NOUN
esutjss-283	196	9	adequacy	adequacy	NOUN
esutjss-283	196	10	and	and	CCONJ
esutjss-283	196	11	financial	financial	ADJ
esutjss-283	196	12	performance	performance	NOUN
esutjss-283	196	13	indicators	indicator	NOUN
esutjss-283	196	14	in	in	ADP
esutjss-283	196	15	the	the	DET
esutjss-283	196	16	nigerian	nigerian	ADJ
esutjss-283	196	17	insurance	insurance	NOUN
esutjss-283	196	18	sector	sector	NOUN
esutjss-283	196	19	.	.	PUNCT
esutjss-283	197	1	while	while	SCONJ
esutjss-283	197	2	adequate	adequate	ADJ
esutjss-283	197	3	capitalisation	capitalisation	NOUN
esutjss-283	197	4	is	be	AUX
esutjss-283	197	5	essential	essential	ADJ
esutjss-283	197	6	for	for	ADP
esutjss-283	197	7	stability	stability	NOUN
esutjss-283	197	8	,	,	PUNCT
esutjss-283	197	9	it	it	PRON
esutjss-283	197	10	may	may	AUX
esutjss-283	197	11	not	not	PART
esutjss-283	197	12	guarantee	guarantee	VERB
esutjss-283	197	13	higher	high	ADJ
esutjss-283	197	14	profitability	profitability	NOUN
esutjss-283	197	15	alone	alone	ADV
esutjss-283	197	16	.	.	PUNCT
esutjss-283	198	1	insurers	insurer	NOUN
esutjss-283	198	2	must	must	AUX
esutjss-283	198	3	adopt	adopt	VERB
esutjss-283	198	4	a	a	DET
esutjss-283	198	5	holistic	holistic	ADJ
esutjss-283	198	6	approach	approach	NOUN
esutjss-283	198	7	to	to	ADP
esutjss-283	198	8	risk	risk	NOUN
esutjss-283	198	9	management	management	NOUN
esutjss-283	198	10	,	,	PUNCT
esutjss-283	198	11	encompassing	encompass	VERB
esutjss-283	198	12	capital	capital	NOUN
esutjss-283	198	13	adequacy	adequacy	NOUN
esutjss-283	198	14	,	,	PUNCT
esutjss-283	198	15	operational	operational	ADJ
esutjss-283	198	16	efficiency	efficiency	NOUN
esutjss-283	198	17	,	,	PUNCT
esutjss-283	198	18	and	and	CCONJ
esutjss-283	198	19	strategic	strategic	ADJ
esutjss-283	198	20	decisionmaking	decisionmaking	NOUN
esutjss-283	198	21	,	,	PUNCT
esutjss-283	198	22	to	to	PART
esutjss-283	198	23	thrive	thrive	VERB
esutjss-283	198	24	in	in	ADP
esutjss-283	198	25	the	the	DET
esutjss-283	198	26	dynamic	dynamic	ADJ
esutjss-283	198	27	market	market	NOUN
esutjss-283	198	28	landscape	landscape	NOUN
esutjss-283	198	29	.	.	PUNCT
esutjss-283	199	1	policymakers	policymaker	NOUN
esutjss-283	199	2	,	,	PUNCT
esutjss-283	199	3	meanwhile	meanwhile	ADV
esutjss-283	199	4	,	,	PUNCT
esutjss-283	199	5	must	must	AUX
esutjss-283	199	6	balance	balance	VERB
esutjss-283	199	7	regulatory	regulatory	ADJ
esutjss-283	199	8	oversight	oversight	NOUN
esutjss-283	199	9	with	with	ADP
esutjss-283	199	10	industry	industry	NOUN
esutjss-283	199	11	efficiency	efficiency	NOUN
esutjss-283	199	12	to	to	PART
esutjss-283	199	13	foster	foster	VERB
esutjss-283	199	14	sustainable	sustainable	ADJ
esutjss-283	199	15	growth	growth	NOUN
esutjss-283	199	16	and	and	CCONJ
esutjss-283	199	17	development	development	NOUN
esutjss-283	199	18	within	within	ADP
esutjss-283	199	19	the	the	DET
esutjss-283	199	20	sector	sector	NOUN
esutjss-283	199	21	.	.	PUNCT
esutjss-283	200	1	conclusion	conclusion	NOUN
esutjss-283	200	2	and	and	CCONJ
esutjss-283	200	3	recommendations	recommendation	NOUN
esutjss-283	200	4	the	the	DET
esutjss-283	200	5	objectives	objective	NOUN
esutjss-283	200	6	of	of	ADP
esutjss-283	200	7	this	this	DET
esutjss-283	200	8	study	study	NOUN
esutjss-283	200	9	were	be	AUX
esutjss-283	200	10	to	to	PART
esutjss-283	200	11	assess	assess	VERB
esutjss-283	200	12	the	the	DET
esutjss-283	200	13	role	role	NOUN
esutjss-283	200	14	of	of	ADP
esutjss-283	200	15	capital	capital	NOUN
esutjss-283	200	16	adequacy	adequacy	NOUN
esutjss-283	200	17	on	on	ADP
esutjss-283	200	18	the	the	DET
esutjss-283	200	19	financial	financial	ADJ
esutjss-283	200	20	performance	performance	NOUN
esutjss-283	200	21	of	of	ADP
esutjss-283	200	22	insurance	insurance	NOUN
esutjss-283	200	23	companies	company	NOUN
esutjss-283	200	24	.	.	PUNCT
esutjss-283	201	1	the	the	DET
esutjss-283	201	2	e	e	NOUN
esutjss-283	201	3	-	-	NOUN
esutjss-283	201	4	view	view	NOUN
esutjss-283	201	5	test	test	NOUN
esutjss-283	201	6	,	,	PUNCT
esutjss-283	201	7	pearson	pearson	PROPN
esutjss-283	201	8	correlation	correlation	NOUN
esutjss-283	201	9	method	method	NOUN
esutjss-283	201	10	,	,	PUNCT
esutjss-283	201	11	and	and	CCONJ
esutjss-283	201	12	regression	regression	NOUN
esutjss-283	201	13	models	model	NOUN
esutjss-283	201	14	were	be	AUX
esutjss-283	201	15	employed	employ	VERB
esutjss-283	201	16	.	.	PUNCT
esutjss-283	202	1	a	a	DET
esutjss-283	202	2	panel	panel	NOUN
esutjss-283	202	3	data	datum	NOUN
esutjss-283	202	4	approach	approach	NOUN
esutjss-283	202	5	was	be	AUX
esutjss-283	202	6	used	use	VERB
esutjss-283	202	7	with	with	ADP
esutjss-283	202	8	time	time	NOUN
esutjss-283	202	9	series	series	PROPN
esutjss-283	202	10	data	datum	NOUN
esutjss-283	202	11	from	from	ADP
esutjss-283	202	12	2007	2007	NUM
esutjss-283	202	13	to	to	ADP
esutjss-283	202	14	2021	2021	NUM
esutjss-283	202	15	covering	cover	VERB
esutjss-283	202	16	nine	nine	NUM
esutjss-283	202	17	(	(	PUNCT
esutjss-283	202	18	9	9	NUM
esutjss-283	202	19	)	)	PUNCT
esutjss-283	202	20	selected	select	VERB
esutjss-283	202	21	nigeria	nigeria	PROPN
esutjss-283	202	22	insurance	insurance	NOUN
esutjss-283	202	23	companies	company	NOUN
esutjss-283	202	24	.	.	PUNCT
esutjss-283	203	1	the	the	DET
esutjss-283	203	2	sca	sca	PROPN
esutjss-283	203	3	model	model	NOUN
esutjss-283	203	4	's	's	PART
esutjss-283	203	5	hypothesis	hypothesis	NOUN
esutjss-283	203	6	has	have	AUX
esutjss-283	203	7	been	be	AUX
esutjss-283	203	8	validated	validate	VERB
esutjss-283	203	9	,	,	PUNCT
esutjss-283	203	10	confirming	confirm	VERB
esutjss-283	203	11	a	a	DET
esutjss-283	203	12	positive	positive	ADJ
esutjss-283	203	13	correlation	correlation	NOUN
esutjss-283	203	14	between	between	ADP
esutjss-283	203	15	capital	capital	NOUN
esutjss-283	203	16	adequacy	adequacy	NOUN
esutjss-283	203	17	and	and	CCONJ
esutjss-283	203	18	profitability	profitability	NOUN
esutjss-283	203	19	,	,	PUNCT
esutjss-283	203	20	turnover	turnover	NOUN
esutjss-283	203	21	,	,	PUNCT
esutjss-283	203	22	and	and	CCONJ
esutjss-283	203	23	claims	claim	VERB
esutjss-283	203	24	settlement	settlement	NOUN
esutjss-283	203	25	of	of	ADP
esutjss-283	203	26	insurance	insurance	NOUN
esutjss-283	203	27	companies	company	NOUN
esutjss-283	203	28	.	.	PUNCT
esutjss-283	204	1	the	the	DET
esutjss-283	204	2	sca	sca	PROPN
esutjss-283	204	3	model	model	NOUN
esutjss-283	204	4	's	's	PART
esutjss-283	204	5	aim	aim	NOUN
esutjss-283	204	6	has	have	AUX
esutjss-283	204	7	been	be	AUX
esutjss-283	204	8	validated	validate	VERB
esutjss-283	204	9	,	,	PUNCT
esutjss-283	204	10	confirming	confirm	VERB
esutjss-283	204	11	a	a	DET
esutjss-283	204	12	positive	positive	ADJ
esutjss-283	204	13	correlation	correlation	NOUN
esutjss-283	204	14	between	between	ADP
esutjss-283	204	15	capital	capital	NOUN
esutjss-283	204	16	adequacy	adequacy	NOUN
esutjss-283	204	17	and	and	CCONJ
esutjss-283	204	18	profitability	profitability	NOUN
esutjss-283	204	19	,	,	PUNCT
esutjss-283	204	20	turnover	turnover	NOUN
esutjss-283	204	21	,	,	PUNCT
esutjss-283	204	22	and	and	CCONJ
esutjss-283	204	23	claims	claim	VERB
esutjss-283	204	24	settlement	settlement	NOUN
esutjss-283	204	25	of	of	ADP
esutjss-283	204	26	insurance	insurance	NOUN
esutjss-283	204	27	companies	company	NOUN
esutjss-283	204	28	.	.	PUNCT
esutjss-283	205	1	the	the	DET
esutjss-283	205	2	findings	finding	NOUN
esutjss-283	205	3	suggest	suggest	VERB
esutjss-283	205	4	that	that	SCONJ
esutjss-283	205	5	a	a	DET
esutjss-283	205	6	strong	strong	ADJ
esutjss-283	205	7	capital	capital	NOUN
esutjss-283	205	8	base	base	NOUN
esutjss-283	205	9	enables	enable	VERB
esutjss-283	205	10	insurance	insurance	NOUN
esutjss-283	205	11	companies	company	NOUN
esutjss-283	205	12	to	to	PART
esutjss-283	205	13	generate	generate	VERB
esutjss-283	205	14	higher	high	ADJ
esutjss-283	205	15	premium	premium	NOUN
esutjss-283	205	16	income	income	NOUN
esutjss-283	205	17	and	and	CCONJ
esutjss-283	205	18	achieve	achieve	VERB
esutjss-283	205	19	better	well	ADJ
esutjss-283	205	20	returns	return	NOUN
esutjss-283	205	21	.	.	PUNCT
esutjss-283	206	1	this	this	DET
esutjss-283	206	2	study	study	NOUN
esutjss-283	206	3	emphasises	emphasise	VERB
esutjss-283	206	4	the	the	DET
esutjss-283	206	5	importance	importance	NOUN
esutjss-283	206	6	of	of	ADP
esutjss-283	206	7	maintaining	maintain	VERB
esutjss-283	206	8	adequate	adequate	ADJ
esutjss-283	206	9	capital	capital	NOUN
esutjss-283	206	10	bases	basis	NOUN
esutjss-283	206	11	to	to	PART
esutjss-283	206	12	enhance	enhance	VERB
esutjss-283	206	13	profitability	profitability	NOUN
esutjss-283	206	14	and	and	CCONJ
esutjss-283	206	15	highlights	highlight	NOUN
esutjss-283	206	16	the	the	DET
esutjss-283	206	17	role	role	NOUN
esutjss-283	206	18	of	of	ADP
esutjss-283	206	19	innovative	innovative	ADJ
esutjss-283	206	20	risk	risk	NOUN
esutjss-283	206	21	management	management	NOUN
esutjss-283	206	22	approaches	approach	NOUN
esutjss-283	206	23	in	in	ADP
esutjss-283	206	24	improving	improve	VERB
esutjss-283	206	25	the	the	DET
esutjss-283	206	26	performance	performance	NOUN
esutjss-283	206	27	of	of	ADP
esutjss-283	206	28	the	the	DET
esutjss-283	206	29	insurance	insurance	NOUN
esutjss-283	206	30	sector	sector	NOUN
esutjss-283	206	31	in	in	ADP
esutjss-283	206	32	nigeria	nigeria	PROPN
esutjss-283	206	33	.	.	PUNCT
esutjss-283	207	1	based	base	VERB
esutjss-283	207	2	on	on	ADP
esutjss-283	207	3	the	the	DET
esutjss-283	207	4	findings	finding	NOUN
esutjss-283	207	5	,	,	PUNCT
esutjss-283	207	6	the	the	DET
esutjss-283	207	7	following	follow	VERB
esutjss-283	207	8	are	be	AUX
esutjss-283	207	9	recommended	recommend	VERB
esutjss-283	207	10	:	:	PUNCT
esutjss-283	207	11	nigeria	nigeria	PROPN
esutjss-283	207	12	's	's	PART
esutjss-283	207	13	insurance	insurance	NOUN
esutjss-283	207	14	companies	company	NOUN
esutjss-283	207	15	are	be	AUX
esutjss-283	207	16	enhancing	enhance	VERB
esutjss-283	207	17	their	their	PRON
esutjss-283	207	18	capital	capital	NOUN
esutjss-283	207	19	adequacy	adequacy	NOUN
esutjss-283	207	20	by	by	ADP
esutjss-283	207	21	conducting	conduct	VERB
esutjss-283	207	22	regular	regular	ADJ
esutjss-283	207	23	assessments	assessment	NOUN
esutjss-283	207	24	,	,	PUNCT
esutjss-283	207	25	implementing	implement	VERB
esutjss-283	207	26	dynamic	dynamic	ADJ
esutjss-283	207	27	capital	capital	NOUN
esutjss-283	207	28	allocation	allocation	NOUN
esutjss-283	207	29	strategies	strategy	NOUN
esutjss-283	207	30	,	,	PUNCT
esutjss-283	207	31	conducting	conduct	VERB
esutjss-283	207	32	stress	stress	NOUN
esutjss-283	207	33	testing	testing	NOUN
esutjss-283	207	34	,	,	PUNCT
esutjss-283	207	35	and	and	CCONJ
esutjss-283	207	36	proactively	proactively	ADV
esutjss-283	207	37	adapting	adapt	VERB
esutjss-283	207	38	to	to	ADP
esutjss-283	207	39	evolving	evolve	VERB
esutjss-283	207	40	regulatory	regulatory	ADJ
esutjss-283	207	41	standards	standard	NOUN
esutjss-283	207	42	.	.	PUNCT
esutjss-283	208	1	278	278	NUM
esutjss-283	209	1	the	the	DET
esutjss-283	209	2	findings	finding	NOUN
esutjss-283	209	3	and	and	CCONJ
esutjss-283	209	4	research	research	NOUN
esutjss-283	209	5	limitations	limitation	NOUN
esutjss-283	209	6	imply	imply	VERB
esutjss-283	209	7	several	several	ADJ
esutjss-283	209	8	recommendations	recommendation	NOUN
esutjss-283	209	9	for	for	ADP
esutjss-283	209	10	future	future	ADJ
esutjss-283	209	11	research	research	NOUN
esutjss-283	209	12	.	.	PUNCT
esutjss-283	210	1	firstly	firstly	ADV
esutjss-283	210	2	,	,	PUNCT
esutjss-283	210	3	future	future	ADJ
esutjss-283	210	4	studies	study	NOUN
esutjss-283	210	5	must	must	AUX
esutjss-283	210	6	delve	delve	VERB
esutjss-283	210	7	into	into	ADP
esutjss-283	210	8	the	the	DET
esutjss-283	210	9	critical	critical	ADJ
esutjss-283	210	10	analysis	analysis	NOUN
esutjss-283	210	11	of	of	ADP
esutjss-283	210	12	the	the	DET
esutjss-283	210	13	effects	effect	NOUN
esutjss-283	210	14	of	of	ADP
esutjss-283	210	15	capital	capital	NOUN
esutjss-283	210	16	adequacy	adequacy	NOUN
esutjss-283	210	17	on	on	ADP
esutjss-283	210	18	the	the	DET
esutjss-283	210	19	performance	performance	NOUN
esutjss-283	210	20	of	of	ADP
esutjss-283	210	21	insurance	insurance	NOUN
esutjss-283	210	22	companies	company	NOUN
esutjss-283	210	23	in	in	ADP
esutjss-283	210	24	nigeria	nigeria	PROPN
esutjss-283	210	25	.	.	PUNCT
esutjss-283	211	1	this	this	PRON
esutjss-283	211	2	entails	entail	VERB
esutjss-283	211	3	conducting	conduct	VERB
esutjss-283	211	4	research	research	NOUN
esutjss-283	211	5	with	with	ADP
esutjss-283	211	6	a	a	DET
esutjss-283	211	7	more	more	ADV
esutjss-283	211	8	significant	significant	ADJ
esutjss-283	211	9	sample	sample	NOUN
esutjss-283	211	10	size	size	NOUN
esutjss-283	211	11	representative	representative	NOUN
esutjss-283	211	12	of	of	ADP
esutjss-283	211	13	the	the	DET
esutjss-283	211	14	entire	entire	ADJ
esutjss-283	211	15	population	population	NOUN
esutjss-283	211	16	to	to	PART
esutjss-283	211	17	ensure	ensure	VERB
esutjss-283	211	18	the	the	DET
esutjss-283	211	19	generalisability	generalisability	NOUN
esutjss-283	211	20	of	of	ADP
esutjss-283	211	21	the	the	DET
esutjss-283	211	22	results	result	NOUN
esutjss-283	211	23	.	.	PUNCT
esutjss-283	212	1	additionally	additionally	ADV
esutjss-283	212	2	,	,	PUNCT
esutjss-283	212	3	implementing	implement	VERB
esutjss-283	212	4	new	new	ADJ
esutjss-283	212	5	regulatory	regulatory	ADJ
esutjss-283	212	6	standards	standard	NOUN
esutjss-283	212	7	can	can	AUX
esutjss-283	212	8	enhance	enhance	VERB
esutjss-283	212	9	the	the	DET
esutjss-283	212	10	insurance	insurance	NOUN
esutjss-283	212	11	industry	industry	NOUN
esutjss-283	212	12	's	's	PART
esutjss-283	212	13	resilience	resilience	NOUN
esutjss-283	212	14	and	and	CCONJ
esutjss-283	212	15	ensure	ensure	VERB
esutjss-283	212	16	the	the	DET
esutjss-283	212	17	long	long	ADJ
esutjss-283	212	18	-	-	PUNCT
esutjss-283	212	19	term	term	NOUN
esutjss-283	212	20	stability	stability	NOUN
esutjss-283	212	21	of	of	ADP
esutjss-283	212	22	credit	credit	NOUN
esutjss-283	212	23	supply	supply	NOUN
esutjss-283	212	24	,	,	PUNCT
esutjss-283	212	25	thereby	thereby	ADV
esutjss-283	212	26	supporting	support	VERB
esutjss-283	212	27	the	the	DET
esutjss-283	212	28	economy	economy	NOUN
esutjss-283	212	29	's	's	PART
esutjss-283	212	30	sustained	sustained	ADJ
esutjss-283	212	31	growth	growth	NOUN
esutjss-283	212	32	.	.	PUNCT
esutjss-283	213	1	however	however	ADV
esutjss-283	213	2	,	,	PUNCT
esutjss-283	213	3	it	it	PRON
esutjss-283	213	4	is	be	AUX
esutjss-283	213	5	essential	essential	ADJ
esutjss-283	213	6	to	to	PART
esutjss-283	213	7	note	note	VERB
esutjss-283	213	8	that	that	SCONJ
esutjss-283	213	9	stricter	strict	ADJ
esutjss-283	213	10	regulation	regulation	NOUN
esutjss-283	213	11	may	may	AUX
esutjss-283	213	12	harm	harm	VERB
esutjss-283	213	13	the	the	DET
esutjss-283	213	14	efficiency	efficiency	NOUN
esutjss-283	213	15	of	of	ADP
esutjss-283	213	16	insurance	insurance	NOUN
esutjss-283	213	17	companies	company	NOUN
esutjss-283	213	18	,	,	PUNCT
esutjss-283	213	19	highlighting	highlight	VERB
esutjss-283	213	20	the	the	DET
esutjss-283	213	21	trade	trade	NOUN
esutjss-283	213	22	-	-	PUNCT
esutjss-283	213	23	off	off	NOUN
esutjss-283	213	24	between	between	ADP
esutjss-283	213	25	financial	financial	ADJ
esutjss-283	213	26	stability	stability	NOUN
esutjss-283	213	27	and	and	CCONJ
esutjss-283	213	28	efficiency	efficiency	NOUN
esutjss-283	213	29	that	that	PRON
esutjss-283	213	30	policymakers	policymaker	NOUN
esutjss-283	213	31	and	and	CCONJ
esutjss-283	213	32	insurance	insurance	NOUN
esutjss-283	213	33	companies	company	NOUN
esutjss-283	213	34	must	must	AUX
esutjss-283	213	35	navigate	navigate	VERB
esutjss-283	213	36	.	.	PUNCT
esutjss-283	214	1	therefore	therefore	ADV
esutjss-283	214	2	,	,	PUNCT
esutjss-283	214	3	it	it	PRON
esutjss-283	214	4	is	be	AUX
esutjss-283	214	5	necessary	necessary	ADJ
esutjss-283	214	6	to	to	PART
esutjss-283	214	7	evaluate	evaluate	VERB
esutjss-283	214	8	the	the	DET
esutjss-283	214	9	influence	influence	NOUN
esutjss-283	214	10	of	of	ADP
esutjss-283	214	11	the	the	DET
esutjss-283	214	12	capital	capital	NOUN
esutjss-283	214	13	adequacy	adequacy	NOUN
esutjss-283	214	14	risk	risk	NOUN
esutjss-283	214	15	ratio	ratio	NOUN
esutjss-283	214	16	on	on	ADP
esutjss-283	214	17	the	the	DET
esutjss-283	214	18	efficiency	efficiency	NOUN
esutjss-283	214	19	of	of	ADP
esutjss-283	214	20	insurance	insurance	NOUN
esutjss-283	214	21	firms	firm	NOUN
esutjss-283	214	22	.	.	PUNCT
esutjss-283	215	1	furthermore	furthermore	ADV
esutjss-283	215	2	,	,	PUNCT
esutjss-283	215	3	future	future	ADJ
esutjss-283	215	4	researchers	researcher	NOUN
esutjss-283	215	5	can	can	AUX
esutjss-283	215	6	explore	explore	VERB
esutjss-283	215	7	the	the	DET
esutjss-283	215	8	existing	exist	VERB
esutjss-283	215	9	gaps	gap	NOUN
esutjss-283	215	10	in	in	ADP
esutjss-283	215	11	the	the	DET
esutjss-283	215	12	literature	literature	NOUN
esutjss-283	215	13	regarding	regard	VERB
esutjss-283	215	14	the	the	DET
esutjss-283	215	15	critical	critical	ADJ
esutjss-283	215	16	analysis	analysis	NOUN
esutjss-283	215	17	of	of	ADP
esutjss-283	215	18	the	the	DET
esutjss-283	215	19	impacts	impact	NOUN
esutjss-283	215	20	of	of	ADP
esutjss-283	215	21	capital	capital	NOUN
esutjss-283	215	22	adequacy	adequacy	NOUN
esutjss-283	215	23	risk	risk	NOUN
esutjss-283	215	24	management	management	NOUN
esutjss-283	215	25	on	on	ADP
esutjss-283	215	26	the	the	DET
esutjss-283	215	27	performance	performance	NOUN
esutjss-283	215	28	of	of	ADP
esutjss-283	215	29	insurance	insurance	NOUN
esutjss-283	215	30	companies	company	NOUN
esutjss-283	215	31	in	in	ADP
esutjss-283	215	32	nigeria	nigeria	PROPN
esutjss-283	215	33	,	,	PUNCT
esutjss-283	215	34	both	both	CCONJ
esutjss-283	215	35	presently	presently	ADV
esutjss-283	215	36	and	and	CCONJ
esutjss-283	215	37	in	in	ADP
esutjss-283	215	38	the	the	DET
esutjss-283	215	39	future	future	NOUN
esutjss-283	215	40	,	,	PUNCT
esutjss-283	215	41	and	and	CCONJ
esutjss-283	215	42	also	also	ADV
esutjss-283	215	43	delve	delve	VERB
esutjss-283	215	44	deeper	deep	ADJ
esutjss-283	215	45	into	into	ADP
esutjss-283	215	46	the	the	DET
esutjss-283	215	47	specific	specific	ADJ
esutjss-283	215	48	risk	risk	NOUN
esutjss-283	215	49	profiles	profile	NOUN
esutjss-283	215	50	of	of	ADP
esutjss-283	215	51	different	different	ADJ
esutjss-283	215	52	insurance	insurance	NOUN
esutjss-283	215	53	subsectors	subsector	NOUN
esutjss-283	215	54	,	,	PUNCT
esutjss-283	215	55	allowing	allow	VERB
esutjss-283	215	56	for	for	ADP
esutjss-283	215	57	tailored	tailored	ADJ
esutjss-283	215	58	and	and	CCONJ
esutjss-283	215	59	suitable	suitable	ADJ
esutjss-283	215	60	capital	capital	NOUN
esutjss-283	215	61	adequacy	adequacy	NOUN
esutjss-283	215	62	mechanisms	mechanism	NOUN
esutjss-283	215	63	.	.	PUNCT
esutjss-283	216	1	investigations	investigation	NOUN
esutjss-283	216	2	into	into	ADP
esutjss-283	216	3	the	the	DET
esutjss-283	216	4	regulatory	regulatory	ADJ
esutjss-283	216	5	framework	framework	NOUN
esutjss-283	216	6	and	and	CCONJ
esutjss-283	216	7	incentives	incentive	NOUN
esutjss-283	216	8	that	that	PRON
esutjss-283	216	9	promote	promote	VERB
esutjss-283	216	10	the	the	DET
esutjss-283	216	11	adoption	adoption	NOUN
esutjss-283	216	12	of	of	ADP
esutjss-283	216	13	capital	capital	NOUN
esutjss-283	216	14	adequacy	adequacy	NOUN
esutjss-283	216	15	regulations	regulation	NOUN
esutjss-283	216	16	would	would	AUX
esutjss-283	216	17	provide	provide	VERB
esutjss-283	216	18	valuable	valuable	ADJ
esutjss-283	216	19	insights	insight	NOUN
esutjss-283	216	20	.	.	PUNCT
esutjss-283	217	1	references	reference	NOUN
esutjss-283	217	2	abass	abass	PROPN
esutjss-283	217	3	,	,	PUNCT
esutjss-283	217	4	a.	a.	NOUN
esutjss-283	217	5	a.	a.	PROPN
esutjss-283	217	6	,	,	PUNCT
esutjss-283	217	7	&	&	CCONJ
esutjss-283	217	8	olubusade	olubusade	PROPN
esutjss-283	217	9	,	,	PUNCT
esutjss-283	217	10	j.	j.	PROPN
esutjss-283	217	11	o.	o.	PROPN
esutjss-283	217	12	(	(	PUNCT
esutjss-283	217	13	2023	2023	NUM
esutjss-283	217	14	)	)	PUNCT
esutjss-283	217	15	.	.	PUNCT
esutjss-283	218	1	capital	capital	NOUN
esutjss-283	218	2	adequacy	adequacy	NOUN
esutjss-283	218	3	and	and	CCONJ
esutjss-283	218	4	financial	financial	ADJ
esutjss-283	218	5	performance	performance	NOUN
esutjss-283	218	6	of	of	ADP
esutjss-283	218	7	insurance	insurance	NOUN
esutjss-283	218	8	companies	company	NOUN
esutjss-283	218	9	in	in	ADP
esutjss-283	218	10	nigeria	nigeria	PROPN
esutjss-283	218	11	.	.	PUNCT
esutjss-283	219	1	journal	journal	PROPN
esutjss-283	219	2	of	of	ADP
esutjss-283	219	3	insurance	insurance	NOUN
esutjss-283	219	4	and	and	CCONJ
esutjss-283	219	5	financial	financial	ADJ
esutjss-283	219	6	management	management	NOUN
esutjss-283	219	7	,	,	PUNCT
esutjss-283	219	8	2(3	2(3	NUM
esutjss-283	219	9	)	)	PUNCT
esutjss-283	219	10	,	,	PUNCT
esutjss-283	219	11	81	81	NUM
esutjss-283	219	12	-	-	SYM
esutjss-283	219	13	97	97	NUM
esutjss-283	219	14	.	.	PUNCT
esutjss-283	220	1	ahmed	ahmed	PROPN
esutjss-283	220	2	,	,	PUNCT
esutjss-283	220	3	i.	i.	PROPN
esutjss-283	220	4	,	,	PUNCT
esutjss-283	220	5	adah	adah	PROPN
esutjss-283	220	6	,	,	PUNCT
esutjss-283	220	7	s.	s.	PROPN
esutjss-283	220	8	p.	p.	PROPN
esutjss-283	220	9	,	,	PUNCT
esutjss-283	220	10	&	&	CCONJ
esutjss-283	220	11	salisu	salisu	PROPN
esutjss-283	220	12	,	,	PUNCT
esutjss-283	220	13	b.	b.	PROPN
esutjss-283	220	14	(	(	PUNCT
esutjss-283	220	15	2023	2023	NUM
esutjss-283	220	16	)	)	PUNCT
esutjss-283	220	17	.	.	PUNCT
esutjss-283	221	1	effects	effect	NOUN
esutjss-283	221	2	of	of	ADP
esutjss-283	221	3	manpower	manpower	NOUN
esutjss-283	221	4	planning	planning	NOUN
esutjss-283	221	5	on	on	ADP
esutjss-283	221	6	performance	performance	NOUN
esutjss-283	221	7	of	of	ADP
esutjss-283	221	8	academic	academic	ADJ
esutjss-283	221	9	staff	staff	NOUN
esutjss-283	221	10	performance	performance	NOUN
esutjss-283	221	11	at	at	ADP
esutjss-283	221	12	federal	federal	ADJ
esutjss-283	221	13	polytechnic	polytechnic	ADJ
esutjss-283	221	14	mubi	mubi	ADJ
esutjss-283	221	15	adamawa	adamawa	PROPN
esutjss-283	221	16	state	state	PROPN
esutjss-283	221	17	,	,	PUNCT
esutjss-283	221	18	nigeria	nigeria	PROPN
esutjss-283	221	19	:	:	PUNCT
esutjss-283	221	20	a	a	DET
esutjss-283	221	21	research	research	NOUN
esutjss-283	221	22	proposal	proposal	NOUN
esutjss-283	221	23	.	.	PUNCT
esutjss-283	222	1	journal	journal	NOUN
esutjss-283	222	2	of	of	ADP
esutjss-283	222	3	human	human	ADJ
esutjss-283	222	4	resources	resource	NOUN
esutjss-283	222	5	and	and	CCONJ
esutjss-283	222	6	management	management	NOUN
esutjss-283	222	7	science	science	NOUN
esutjss-283	222	8	,	,	PUNCT
esutjss-283	222	9	2(2	2(2	NUM
esutjss-283	222	10	)	)	PUNCT
esutjss-283	222	11	,	,	PUNCT
esutjss-283	222	12	14	14	NUM
esutjss-283	222	13	-	-	SYM
esutjss-283	222	14	40	40	NUM
esutjss-283	222	15	.	.	PUNCT
esutjss-283	223	1	akenroye	akenroye	PROPN
esutjss-283	223	2	,	,	PUNCT
esutjss-283	223	3	c.	c.	PROPN
esutjss-283	223	4	t.	t.	PROPN
esutjss-283	223	5	,	,	PUNCT
esutjss-283	223	6	adegbie	adegbie	PROPN
esutjss-283	223	7	,	,	PUNCT
esutjss-283	223	8	f.	f.	PROPN
esutjss-283	223	9	f.	f.	PROPN
esutjss-283	223	10	,	,	PUNCT
esutjss-283	223	11	&	&	CCONJ
esutjss-283	223	12	owolabi	owolabi	NOUN
esutjss-283	223	13	,	,	PUNCT
esutjss-283	223	14	s.	s.	PROPN
esutjss-283	223	15	a.	a.	PROPN
esutjss-283	223	16	(	(	PUNCT
esutjss-283	223	17	2022	2022	NUM
esutjss-283	223	18	)	)	PUNCT
esutjss-283	223	19	.	.	PUNCT
esutjss-283	224	1	firms	firm	NOUN
esutjss-283	224	2	'	'	PART
esutjss-283	224	3	attributes	attribute	NOUN
esutjss-283	224	4	and	and	CCONJ
esutjss-283	224	5	financial	financial	ADJ
esutjss-283	224	6	performance	performance	NOUN
esutjss-283	224	7	of	of	ADP
esutjss-283	224	8	quotedcompanies	quotedcompanie	NOUN
esutjss-283	224	9	:	:	PUNCT
esutjss-283	224	10	evidence	evidence	NOUN
esutjss-283	224	11	from	from	ADP
esutjss-283	224	12	nigeria	nigeria	PROPN
esutjss-283	224	13	.	.	PUNCT
esutjss-283	225	1	caleb	caleb	PROPN
esutjss-283	225	2	international	international	PROPN
esutjss-283	225	3	journal	journal	PROPN
esutjss-283	225	4	of	of	ADP
esutjss-283	225	5	development	development	NOUN
esutjss-283	225	6	studies	study	NOUN
esutjss-283	225	7	,	,	PUNCT
esutjss-283	225	8	5(1	5(1	NUM
esutjss-283	225	9	)	)	PUNCT
esutjss-283	225	10	,	,	PUNCT
esutjss-283	225	11	7	7	NUM
esutjss-283	225	12	-	-	SYM
esutjss-283	225	13	32	32	NUM
esutjss-283	225	14	.	.	PUNCT
esutjss-283	226	1	https://doi.org/10.26772/cijds-2022-0501-01	https://doi.org/10.26772/cijds-2022-0501-01	ADJ
esutjss-283	226	2	ashraf	ashraf	PROPN
esutjss-283	226	3	,	,	PUNCT
esutjss-283	226	4	b.	b.	PROPN
esutjss-283	226	5	n.	n.	PROPN
esutjss-283	226	6	,	,	PUNCT
esutjss-283	226	7	zheng	zheng	PROPN
esutjss-283	226	8	c.	c.	PROPN
esutjss-283	226	9	,	,	PUNCT
esutjss-283	226	10	&	&	CCONJ
esutjss-283	226	11	qioan	qioan	PROPN
esutjss-283	226	12	n.	n.	PROPN
esutjss-283	226	13	(	(	PUNCT
esutjss-283	226	14	2020	2020	NUM
esutjss-283	226	15	)	)	PUNCT
esutjss-283	226	16	.	.	PUNCT
esutjss-283	227	1	capital	capital	NOUN
esutjss-283	227	2	regulation	regulation	NOUN
esutjss-283	227	3	deposit	deposit	NOUN
esutjss-283	227	4	insurance	insurance	NOUN
esutjss-283	227	5	and	and	CCONJ
esutjss-283	227	6	bank	bank	NOUN
esutjss-283	227	7	risks	risk	NOUN
esutjss-283	227	8	;	;	PUNCT
esutjss-283	227	9	list	list	VERB
esutjss-283	227	10	evidence	evidence	NOUN
esutjss-283	227	11	from	from	ADP
esutjss-283	227	12	normal	normal	ADJ
esutjss-283	227	13	and	and	CCONJ
esutjss-283	227	14	crisis	crisis	NOUN
esutjss-283	227	15	periods	period	NOUN
esutjss-283	227	16	.	.	PUNCT
esutjss-283	228	1	research	research	NOUN
esutjss-283	228	2	in	in	ADP
esutjss-283	228	3	the	the	DET
esutjss-283	228	4	international	international	ADJ
esutjss-283	228	5	business	business	NOUN
esutjss-283	228	6	and	and	CCONJ
esutjss-283	228	7	finance	finance	NOUN
esutjss-283	228	8	,	,	PUNCT
esutjss-283	228	9	52	52	NUM
esutjss-283	228	10	,	,	PUNCT
esutjss-283	228	11	101188.https://doi.org/10.1016/j.ribaf.2020.101188	101188.https://doi.org/10.1016/j.ribaf.2020.101188	NUM
esutjss-283	228	12	bala	bala	NOUN
esutjss-283	228	13	,	,	PUNCT
esutjss-283	228	14	s.	s.	PROPN
esutjss-283	228	15	a.	a.	PROPN
esutjss-283	228	16	,	,	PUNCT
esutjss-283	228	17	salisu	salisu	PROPN
esutjss-283	228	18	,	,	PUNCT
esutjss-283	228	19	m.	m.	NOUN
esutjss-283	228	20	y.	y.	PROPN
esutjss-283	228	21	,	,	PUNCT
esutjss-283	228	22	&	&	CCONJ
esutjss-283	228	23	sani	sani	PROPN
esutjss-283	228	24	,	,	PUNCT
esutjss-283	228	25	i.	i.	PROPN
esutjss-283	228	26	(	(	PUNCT
esutjss-283	228	27	2022	2022	NUM
esutjss-283	228	28	)	)	PUNCT
esutjss-283	228	29	.	.	PUNCT
esutjss-283	229	1	corporate	corporate	ADJ
esutjss-283	229	2	liquidity	liquidity	NOUN
esutjss-283	229	3	and	and	CCONJ
esutjss-283	229	4	performance	performance	NOUN
esutjss-283	229	5	of	of	ADP
esutjss-283	229	6	listed	list	VERB
esutjss-283	229	7	insurance	insurance	NOUN
esutjss-283	229	8	companies	company	NOUN
esutjss-283	229	9	in	in	ADP
esutjss-283	229	10	nigeria	nigeria	PROPN
esutjss-283	229	11	.	.	PUNCT
esutjss-283	230	1	umyu	umyu	PROPN
esutjss-283	230	2	journal	journal	PROPN
esutjss-283	230	3	of	of	ADP
esutjss-283	230	4	accounting	accounting	NOUN
esutjss-283	230	5	and	and	CCONJ
esutjss-283	230	6	finance	finance	NOUN
esutjss-283	230	7	research	research	NOUN
esutjss-283	230	8	,	,	PUNCT
esutjss-283	230	9	3(1	3(1	NUM
esutjss-283	230	10	)	)	PUNCT
esutjss-283	230	11	,	,	PUNCT
esutjss-283	230	12	118	118	NUM
esutjss-283	230	13	-	-	SYM
esutjss-283	230	14	133	133	NUM
esutjss-283	230	15	.	.	PUNCT
esutjss-283	231	1	https://doi.org/10.61143/umyu-jafr.3(1)2022.007	https://doi.org/10.61143/umyu-jafr.3(1)2022.007	PROPN
esutjss-283	231	2	chache	chache	PROPN
esutjss-283	231	3	,	,	PUNCT
esutjss-283	231	4	w.	w.	NOUN
esutjss-283	231	5	(	(	PUNCT
esutjss-283	231	6	2021	2021	NUM
esutjss-283	231	7	)	)	PUNCT
esutjss-283	231	8	.	.	PUNCT
esutjss-283	232	1	risk	risk	NOUN
esutjss-283	232	2	-	-	PUNCT
esutjss-283	232	3	based	base	VERB
esutjss-283	232	4	capital	capital	NOUN
esutjss-283	232	5	,	,	PUNCT
esutjss-283	232	6	asset	asset	NOUN
esutjss-283	232	7	allocation	allocation	NOUN
esutjss-283	232	8	,	,	PUNCT
esutjss-283	232	9	firm	firm	ADJ
esutjss-283	232	10	size	size	NOUN
esutjss-283	232	11	and	and	CCONJ
esutjss-283	232	12	investment	investment	NOUN
esutjss-283	232	13	returns	return	NOUN
esutjss-283	232	14	of	of	ADP
esutjss-283	232	15	insurance	insurance	NOUN
esutjss-283	232	16	companies	company	NOUN
esutjss-283	232	17	in	in	ADP
esutjss-283	232	18	kenya	kenya	PROPN
esutjss-283	232	19	(	(	PUNCT
esutjss-283	232	20	doctoral	doctoral	ADJ
esutjss-283	232	21	dissertation	dissertation	NOUN
esutjss-283	232	22	,	,	PUNCT
esutjss-283	232	23	university	university	NOUN
esutjss-283	232	24	of	of	ADP
esutjss-283	232	25	nairobi	nairobi	PROPN
esutjss-283	232	26	)	)	PUNCT
esutjss-283	232	27	.	.	PUNCT
esutjss-283	233	1	chen	chen	PROPN
esutjss-283	233	2	,	,	PUNCT
esutjss-283	233	3	y.	y.	PROPN
esutjss-283	233	4	,	,	PUNCT
esutjss-283	233	5	kumara	kumara	PROPN
esutjss-283	233	6	,	,	PUNCT
esutjss-283	233	7	e.	e.	PROPN
esutjss-283	233	8	k.	k.	PROPN
esutjss-283	233	9	,	,	PUNCT
esutjss-283	233	10	&	&	CCONJ
esutjss-283	233	11	sivakumar	sivakumar	PROPN
esutjss-283	233	12	,	,	PUNCT
esutjss-283	233	13	v.	v.	PROPN
esutjss-283	233	14	(	(	PUNCT
esutjss-283	233	15	2021	2021	NUM
esutjss-283	233	16	)	)	PUNCT
esutjss-283	233	17	.	.	PUNCT
esutjss-283	234	1	investigation	investigation	NOUN
esutjss-283	234	2	of	of	ADP
esutjss-283	234	3	the	the	DET
esutjss-283	234	4	finance	finance	NOUN
esutjss-283	234	5	industry	industry	NOUN
esutjss-283	234	6	on	on	ADP
esutjss-283	234	7	risk	risk	NOUN
esutjss-283	234	8	awareness	awareness	NOUN
esutjss-283	234	9	model	model	NOUN
esutjss-283	234	10	and	and	CCONJ
esutjss-283	234	11	digital	digital	ADJ
esutjss-283	234	12	economic	economic	ADJ
esutjss-283	234	13	growth	growth	NOUN
esutjss-283	234	14	.	.	PUNCT
esutjss-283	235	1	annals	annal	NOUN
esutjss-283	235	2	of	of	ADP
esutjss-283	235	3	operations	operation	NOUN
esutjss-283	235	4	research	research	NOUN
esutjss-283	235	5	,	,	PUNCT
esutjss-283	235	6	32(1	32(1	NUM
esutjss-283	235	7	)	)	PUNCT
esutjss-283	235	8	,	,	PUNCT
esutjss-283	235	9	1	1	NUM
esutjss-283	235	10	-	-	SYM
esutjss-283	235	11	22	22	NUM
esutjss-283	235	12	.	.	PUNCT
esutjss-283	236	1	cindiyasari	cindiyasari	PROPN
esutjss-283	236	2	,	,	PUNCT
esutjss-283	236	3	s.	s.	PROPN
esutjss-283	236	4	a.	a.	PROPN
esutjss-283	236	5	,	,	PUNCT
esutjss-283	236	6	junarsin	junarsin	PROPN
esutjss-283	236	7	,	,	PUNCT
esutjss-283	236	8	e.	e.	PROPN
esutjss-283	236	9	,	,	PUNCT
esutjss-283	236	10	nani	nani	PROPN
esutjss-283	236	11	,	,	PUNCT
esutjss-283	236	12	d.	d.	PROPN
esutjss-283	236	13	a.	a.	PROPN
esutjss-283	236	14	,	,	PUNCT
esutjss-283	236	15	&	&	CCONJ
esutjss-283	236	16	septiani	septiani	PROPN
esutjss-283	236	17	,	,	PUNCT
esutjss-283	236	18	e.	e.	PROPN
esutjss-283	236	19	(	(	PUNCT
esutjss-283	236	20	2022	2022	NUM
esutjss-283	236	21	)	)	PUNCT
esutjss-283	236	22	.	.	PUNCT
esutjss-283	237	1	does	do	AUX
esutjss-283	237	2	intellectual	intellectual	ADJ
esutjss-283	237	3	capital	capital	NOUN
esutjss-283	237	4	affect	affect	VERB
esutjss-283	237	5	financial	financial	ADJ
esutjss-283	237	6	performance	performance	NOUN
esutjss-283	237	7	?	?	PUNCT
esutjss-283	238	1	an	an	DET
esutjss-283	238	2	empirical	empirical	ADJ
esutjss-283	238	3	evidence	evidence	NOUN
esutjss-283	238	4	from	from	ADP
esutjss-283	238	5	financial	financial	ADJ
esutjss-283	238	6	companies	company	NOUN
esutjss-283	238	7	in	in	ADP
esutjss-283	238	8	indonesia	indonesia	PROPN
esutjss-283	238	9	.	.	PUNCT
esutjss-283	239	1	proceedings	proceeding	NOUN
esutjss-283	239	2	of	of	ADP
esutjss-283	239	3	the	the	DET
esutjss-283	239	4	3rd	3rd	PROPN
esutjss-283	239	5	asia	asia	PROPN
esutjss-283	239	6	pacific	pacific	PROPN
esutjss-283	239	7	international	international	PROPN
esutjss-283	239	8	conference	conference	PROPN
esutjss-283	239	9	on	on	ADP
esutjss-283	239	10	industrial	industrial	ADJ
esutjss-283	239	11	engineering	engineering	NOUN
esutjss-283	239	12	and	and	CCONJ
esutjss-283	239	13	operations	operation	NOUN
esutjss-283	239	14	management	management	NOUN
esutjss-283	239	15	,	,	PUNCT
esutjss-283	239	16	johor	johor	PROPN
esutjss-283	239	17	bahru	bahru	PROPN
esutjss-283	239	18	,	,	PUNCT
esutjss-283	239	19	malaysia	malaysia	PROPN
esutjss-283	239	20	,	,	PUNCT
esutjss-283	239	21	september	september	PROPN
esutjss-283	239	22	13	13	NUM
esutjss-283	239	23	-	-	SYM
esutjss-283	239	24	15	15	NUM
esutjss-283	239	25	,	,	PUNCT
esutjss-283	239	26	2022	2022	NUM
esutjss-283	239	27	.	.	PUNCT
esutjss-283	240	1	dewi	dewi	PROPN
esutjss-283	240	2	,	,	PUNCT
esutjss-283	240	3	n.	n.	PROPN
esutjss-283	240	4	p.	p.	PROPN
esutjss-283	240	5	l.	l.	PROPN
esutjss-283	240	6	,	,	PUNCT
esutjss-283	240	7	&	&	CCONJ
esutjss-283	240	8	mustanda	mustanda	PROPN
esutjss-283	240	9	,	,	PUNCT
esutjss-283	240	10	k.	k.	PROPN
esutjss-283	240	11	(	(	PUNCT
esutjss-283	240	12	2021	2021	NUM
esutjss-283	240	13	)	)	PUNCT
esutjss-283	240	14	.	.	PUNCT
esutjss-283	241	1	comparative	comparative	ADJ
esutjss-283	241	2	study	study	NOUN
esutjss-283	241	3	of	of	ADP
esutjss-283	241	4	financial	financial	ADJ
esutjss-283	241	5	performance	performance	NOUN
esutjss-283	241	6	before	before	ADP
esutjss-283	241	7	and	and	CCONJ
esutjss-283	241	8	after	after	ADP
esutjss-283	241	9	acquisition	acquisition	NOUN
esutjss-283	241	10	.	.	PUNCT
esutjss-283	242	1	american	american	PROPN
esutjss-283	242	2	journal	journal	PROPN
esutjss-283	242	3	of	of	ADP
esutjss-283	242	4	humanities	humanity	NOUN
esutjss-283	242	5	and	and	CCONJ
esutjss-283	242	6	social	social	ADJ
esutjss-283	242	7	sciences	science	NOUN
esutjss-283	242	8	research	research	NOUN
esutjss-283	242	9	,	,	PUNCT
esutjss-283	242	10	5(3	5(3	NUM
esutjss-283	242	11	)	)	PUNCT
esutjss-283	242	12	,	,	PUNCT
esutjss-283	242	13	151	151	NUM
esutjss-283	242	14	-	-	SYM
esutjss-283	242	15	161	161	NUM
esutjss-283	242	16	.	.	PUNCT
esutjss-283	243	1	https://doi.org/10.26772/cijds-2022-05-01-01	https://doi.org/10.26772/cijds-2022-05-01-01	NUM
esutjss-283	243	2	https://doi.org/10.26772/cijds-2022-05-01-01	https://doi.org/10.26772/cijds-2022-05-01-01	NUM
esutjss-283	243	3	https://doi.org/10.1016/j.ribaf.2020.101188	https://doi.org/10.1016/j.ribaf.2020.101188	PROPN
esutjss-283	243	4	https://doi.org/10.61143/umyu-jafr.3(1)2022.007	https://doi.org/10.61143/umyu-jafr.3(1)2022.007	VERB
esutjss-283	243	5	279	279	NUM
esutjss-283	243	6	ebere	ebere	ADV
esutjss-283	243	7	,	,	PUNCT
esutjss-283	243	8	d.	d.	PROPN
esutjss-283	243	9	,	,	PUNCT
esutjss-283	243	10	&	&	CCONJ
esutjss-283	243	11	onuoha	onuoha	PROPN
esutjss-283	243	12	,	,	PUNCT
esutjss-283	243	13	b.	b.	PROPN
esutjss-283	243	14	c.	c.	PROPN
esutjss-283	243	15	(	(	PUNCT
esutjss-283	243	16	2022	2022	NUM
esutjss-283	243	17	)	)	PUNCT
esutjss-283	243	18	.	.	PUNCT
esutjss-283	244	1	repositioning	reposition	VERB
esutjss-283	244	2	strategy	strategy	NOUN
esutjss-283	244	3	and	and	CCONJ
esutjss-283	244	4	performance	performance	NOUN
esutjss-283	244	5	of	of	ADP
esutjss-283	244	6	small	small	ADJ
esutjss-283	244	7	and	and	CCONJ
esutjss-283	244	8	medium	medium	ADJ
esutjss-283	244	9	scale	scale	NOUN
esutjss-283	244	10	enterprises	enterprise	NOUN
esutjss-283	244	11	in	in	ADP
esutjss-283	244	12	rivers	river	NOUN
esutjss-283	244	13	state	state	PROPN
esutjss-283	244	14	,	,	PUNCT
esutjss-283	244	15	nigeria	nigeria	PROPN
esutjss-283	244	16	.	.	PUNCT
esutjss-283	245	1	african	african	ADJ
esutjss-283	245	2	journal	journal	PROPN
esutjss-283	245	3	of	of	ADP
esutjss-283	245	4	business	business	NOUN
esutjss-283	245	5	and	and	CCONJ
esutjss-283	245	6	economic	economic	ADJ
esutjss-283	245	7	development	development	NOUN
esutjss-283	245	8	,	,	PUNCT
esutjss-283	245	9	2(1	2(1	NUM
esutjss-283	245	10	)	)	PUNCT
esutjss-283	245	11	,	,	PUNCT
esutjss-283	245	12	76	76	NUM
esutjss-283	245	13	-	-	SYM
esutjss-283	245	14	90	90	NUM
esutjss-283	245	15	.	.	PUNCT
esutjss-283	246	1	fadun	fadun	VERB
esutjss-283	246	2	,	,	PUNCT
esutjss-283	246	3	o.	o.	PROPN
esutjss-283	246	4	s.	s.	PROPN
esutjss-283	246	5	(	(	PUNCT
esutjss-283	246	6	2023	2023	NUM
esutjss-283	246	7	)	)	PUNCT
esutjss-283	246	8	.	.	PUNCT
esutjss-283	247	1	analysis	analysis	NOUN
esutjss-283	247	2	of	of	ADP
esutjss-283	247	3	the	the	DET
esutjss-283	247	4	impacts	impact	NOUN
esutjss-283	247	5	of	of	ADP
esutjss-283	247	6	insurance	insurance	NOUN
esutjss-283	247	7	claims	claim	NOUN
esutjss-283	247	8	settlement	settlement	NOUN
esutjss-283	247	9	on	on	ADP
esutjss-283	247	10	economic	economic	ADJ
esutjss-283	247	11	growth	growth	NOUN
esutjss-283	247	12	:	:	PUNCT
esutjss-283	247	13	the	the	DET
esutjss-283	247	14	case	case	NOUN
esutjss-283	247	15	of	of	ADP
esutjss-283	247	16	nigeria	nigeria	PROPN
esutjss-283	247	17	.	.	PUNCT
esutjss-283	248	1	international	international	ADJ
esutjss-283	248	2	journal	journal	PROPN
esutjss-283	248	3	of	of	ADP
esutjss-283	248	4	business	business	PROPN
esutjss-283	248	5	ecosystem	ecosystem	PROPN
esutjss-283	248	6	&	&	CCONJ
esutjss-283	248	7	strategy	strategy	NOUN
esutjss-283	248	8	,	,	PUNCT
esutjss-283	248	9	5(3	5(3	NUM
esutjss-283	248	10	)	)	PUNCT
esutjss-283	248	11	,	,	PUNCT
esutjss-283	248	12	51	51	NUM
esutjss-283	248	13	-	-	SYM
esutjss-283	248	14	59	59	NUM
esutjss-283	248	15	.	.	PUNCT
esutjss-283	249	1	fadun	fadun	VERB
esutjss-283	249	2	,	,	PUNCT
esutjss-283	249	3	o.	o.	PROPN
esutjss-283	249	4	s.	s.	PROPN
esutjss-283	249	5	,	,	PUNCT
esutjss-283	249	6	&	&	CCONJ
esutjss-283	249	7	silwimba	silwimba	NOUN
esutjss-283	249	8	,	,	PUNCT
esutjss-283	249	9	p.	p.	NOUN
esutjss-283	249	10	(	(	PUNCT
esutjss-283	249	11	2023	2023	NUM
esutjss-283	249	12	)	)	PUNCT
esutjss-283	249	13	.	.	PUNCT
esutjss-283	250	1	does	do	AUX
esutjss-283	250	2	credit	credit	NOUN
esutjss-283	250	3	risk	risk	NOUN
esutjss-283	250	4	management	management	NOUN
esutjss-283	250	5	impact	impact	NOUN
esutjss-283	250	6	the	the	DET
esutjss-283	250	7	financial	financial	ADJ
esutjss-283	250	8	performance	performance	NOUN
esutjss-283	250	9	of	of	ADP
esutjss-283	250	10	commercial	commercial	ADJ
esutjss-283	250	11	banks	bank	NOUN
esutjss-283	250	12	?	?	PUNCT
esutjss-283	251	1	international	international	ADJ
esutjss-283	251	2	journal	journal	PROPN
esutjss-283	251	3	of	of	ADP
esutjss-283	251	4	business	business	PROPN
esutjss-283	251	5	ecosystem	ecosystem	PROPN
esutjss-283	251	6	&	&	CCONJ
esutjss-283	251	7	strategy	strategy	NOUN
esutjss-283	251	8	,	,	PUNCT
esutjss-283	251	9	5(2	5(2	NUM
esutjss-283	251	10	)	)	PUNCT
esutjss-283	251	11	,	,	PUNCT
esutjss-283	251	12	55	55	NUM
esutjss-283	251	13	-	-	SYM
esutjss-283	251	14	66	66	NUM
esutjss-283	251	15	.	.	PUNCT
esutjss-283	252	1	fadun	fadun	VERB
esutjss-283	252	2	,	,	PUNCT
esutjss-283	252	3	o.	o.	PROPN
esutjss-283	252	4	s.	s.	PROPN
esutjss-283	252	5	,	,	PUNCT
esutjss-283	252	6	isimoya	isimoya	PROPN
esutjss-283	252	7	,	,	PUNCT
esutjss-283	252	8	o.	o.	NOUN
esutjss-283	252	9	a.	a.	PROPN
esutjss-283	252	10	,	,	PUNCT
esutjss-283	252	11	&	&	CCONJ
esutjss-283	252	12	ugwuoke	ugwuoke	PROPN
esutjss-283	252	13	,	,	PUNCT
esutjss-283	252	14	a.	a.	NOUN
esutjss-283	252	15	o.	o.	NOUN
esutjss-283	252	16	(	(	PUNCT
esutjss-283	252	17	2024	2024	NUM
esutjss-283	252	18	)	)	PUNCT
esutjss-283	252	19	.	.	PUNCT
esutjss-283	253	1	socio	socio	NOUN
esutjss-283	253	2	-	-	PUNCT
esutjss-283	253	3	economic	economic	ADJ
esutjss-283	253	4	determinants	determinant	NOUN
esutjss-283	253	5	of	of	ADP
esutjss-283	253	6	life	life	NOUN
esutjss-283	253	7	assurance	assurance	NOUN
esutjss-283	253	8	purchase	purchase	NOUN
esutjss-283	253	9	in	in	ADP
esutjss-283	253	10	nigeria	nigeria	PROPN
esutjss-283	253	11	.	.	PUNCT
esutjss-283	254	1	eksu	eksu	PROPN
esutjss-283	254	2	journal	journal	PROPN
esutjss-283	254	3	of	of	ADP
esutjss-283	254	4	the	the	DET
esutjss-283	254	5	management	management	NOUN
esutjss-283	254	6	scientists	scientist	NOUN
esutjss-283	254	7	,	,	PUNCT
esutjss-283	254	8	3(1	3(1	NUM
esutjss-283	254	9	)	)	PUNCT
esutjss-283	254	10	,	,	PUNCT
esutjss-283	254	11	288	288	NUM
esutjss-283	254	12	-	-	SYM
esutjss-283	254	13	306	306	NUM
esutjss-283	254	14	.	.	PUNCT
esutjss-283	255	1	fadun	fadun	VERB
esutjss-283	255	2	,	,	PUNCT
esutjss-283	255	3	o.	o.	PROPN
esutjss-283	255	4	s.	s.	PROPN
esutjss-283	255	5	,	,	PUNCT
esutjss-283	255	6	aduloju	aduloju	PROPN
esutjss-283	255	7	,	,	PUNCT
esutjss-283	255	8	s.	s.	PROPN
esutjss-283	255	9	a.	a.	PROPN
esutjss-283	255	10	,	,	PUNCT
esutjss-283	255	11	&	&	CCONJ
esutjss-283	255	12	oluwaleye	oluwaleye	NOUN
esutjss-283	255	13	,	,	PUNCT
esutjss-283	255	14	t.	t.	NOUN
esutjss-283	255	15	o.	o.	PROPN
esutjss-283	255	16	(	(	PUNCT
esutjss-283	255	17	2023	2023	NUM
esutjss-283	255	18	)	)	PUNCT
esutjss-283	255	19	.	.	PUNCT
esutjss-283	256	1	reinsurance	reinsurance	NOUN
esutjss-283	256	2	transactions	transaction	NOUN
esutjss-283	256	3	and	and	CCONJ
esutjss-283	256	4	gross	gross	ADJ
esutjss-283	256	5	premium	premium	NOUN
esutjss-283	256	6	income	income	NOUN
esutjss-283	256	7	of	of	ADP
esutjss-283	256	8	non	non	ADJ
esutjss-283	256	9	-	-	ADJ
esutjss-283	256	10	life	life	ADJ
esutjss-283	256	11	insurance	insurance	NOUN
esutjss-283	256	12	companies	company	NOUN
esutjss-283	256	13	in	in	ADP
esutjss-283	256	14	nigeria	nigeria	PROPN
esutjss-283	256	15	:	:	PUNCT
esutjss-283	256	16	an	an	DET
esutjss-283	256	17	ardl	ardl	NOUN
esutjss-283	256	18	approach	approach	NOUN
esutjss-283	256	19	.	.	PUNCT
esutjss-283	257	1	the	the	DET
esutjss-283	257	2	journal	journal	NOUN
esutjss-283	257	3	of	of	ADP
esutjss-283	257	4	accounting	accounting	NOUN
esutjss-283	257	5	and	and	CCONJ
esutjss-283	257	6	management	management	NOUN
esutjss-283	257	7	,	,	PUNCT
esutjss-283	257	8	13(3	13(3	NUM
esutjss-283	257	9	)	)	PUNCT
esutjss-283	257	10	,	,	PUNCT
esutjss-283	257	11	75	75	NUM
esutjss-283	257	12	-	-	SYM
esutjss-283	257	13	89	89	NUM
esutjss-283	257	14	.	.	PUNCT
esutjss-283	257	15	gatti	gatti	PROPN
esutjss-283	257	16	,	,	PUNCT
esutjss-283	257	17	s.	s.	PROPN
esutjss-283	257	18	(	(	PUNCT
esutjss-283	257	19	2023	2023	NUM
esutjss-283	257	20	)	)	PUNCT
esutjss-283	257	21	.	.	PUNCT
esutjss-283	258	1	project	project	NOUN
esutjss-283	258	2	finance	finance	NOUN
esutjss-283	258	3	in	in	ADP
esutjss-283	258	4	theory	theory	NOUN
esutjss-283	258	5	and	and	CCONJ
esutjss-283	258	6	practice	practice	NOUN
esutjss-283	258	7	:	:	PUNCT
esutjss-283	258	8	designing	designing	NOUN
esutjss-283	258	9	,	,	PUNCT
esutjss-283	258	10	structuring	structuring	NOUN
esutjss-283	258	11	,	,	PUNCT
esutjss-283	258	12	and	and	CCONJ
esutjss-283	258	13	financing	finance	VERB
esutjss-283	258	14	private	private	ADJ
esutjss-283	258	15	and	and	CCONJ
esutjss-283	258	16	public	public	ADJ
esutjss-283	258	17	projects	project	NOUN
esutjss-283	258	18	.	.	PUNCT
esutjss-283	259	1	elsevier	elsevier	NOUN
esutjss-283	259	2	.	.	PUNCT
esutjss-283	260	1	gupta	gupta	PROPN
esutjss-283	260	2	,	,	PUNCT
esutjss-283	260	3	m.	m.	NOUN
esutjss-283	260	4	j.	j.	PROPN
esutjss-283	260	5	,	,	PUNCT
esutjss-283	260	6	chaturvedi	chaturvedi	PROPN
esutjss-283	260	7	,	,	PUNCT
esutjss-283	260	8	s.	s.	PROPN
esutjss-283	260	9	,	,	PUNCT
esutjss-283	260	10	prasad	prasad	PROPN
esutjss-283	260	11	,	,	PUNCT
esutjss-283	260	12	r.	r.	PROPN
esutjss-283	260	13	,	,	PUNCT
esutjss-283	260	14	&	&	CCONJ
esutjss-283	260	15	ananthi	ananthi	PROPN
esutjss-283	260	16	,	,	PUNCT
esutjss-283	260	17	n.	n.	PROPN
esutjss-283	260	18	(	(	PUNCT
esutjss-283	260	19	2022	2022	NUM
esutjss-283	260	20	)	)	PUNCT
esutjss-283	260	21	.	.	PUNCT
esutjss-283	261	1	principles	principle	NOUN
esutjss-283	261	2	and	and	CCONJ
esutjss-283	261	3	practice	practice	NOUN
esutjss-283	261	4	of	of	ADP
esutjss-283	261	5	management	management	NOUN
esutjss-283	261	6	.	.	PUNCT
esutjss-283	262	1	bhopal	bhopal	PROPN
esutjss-283	262	2	,	,	PUNCT
esutjss-283	262	3	m.p	m.p	PROPN
esutjss-283	262	4	.	.	PROPN
esutjss-283	262	5	india	india	PROPN
esutjss-283	262	6	,	,	PUNCT
esutjss-283	262	7	ag	ag	PROPN
esutjss-283	262	8	publishing	publishing	PROPN
esutjss-283	262	9	house	house	PROPN
esutjss-283	262	10	(	(	PUNCT
esutjss-283	262	11	agph	agph	ADJ
esutjss-283	262	12	books	book	NOUN
esutjss-283	262	13	)	)	PUNCT
esutjss-283	262	14	.	.	PUNCT
esutjss-283	263	1	gyamera	gyamera	NOUN
esutjss-283	263	2	,	,	PUNCT
esutjss-283	263	3	e.	e.	PROPN
esutjss-283	263	4	,	,	PUNCT
esutjss-283	263	5	abayaawien	abayaawien	NOUN
esutjss-283	263	6	atuilik	atuilik	PROPN
esutjss-283	263	7	,	,	PUNCT
esutjss-283	263	8	w.	w.	PROPN
esutjss-283	263	9	,	,	PUNCT
esutjss-283	263	10	eklemet	eklemet	NOUN
esutjss-283	263	11	,	,	PUNCT
esutjss-283	263	12	i.	i.	NOUN
esutjss-283	263	13	,	,	PUNCT
esutjss-283	263	14	adu	adu	NOUN
esutjss-283	263	15	-	-	PUNCT
esutjss-283	263	16	twumwaah	twumwaah	NOUN
esutjss-283	263	17	,	,	PUNCT
esutjss-283	263	18	d.	d.	PROPN
esutjss-283	263	19	,	,	PUNCT
esutjss-283	263	20	baba	baba	PROPN
esutjss-283	263	21	issah	issah	PROPN
esutjss-283	263	22	,	,	PUNCT
esutjss-283	263	23	a.	a.	NOUN
esutjss-283	263	24	,	,	PUNCT
esutjss-283	263	25	alexander	alexander	PROPN
esutjss-283	263	26	tetteh	tetteh	PROPN
esutjss-283	263	27	,	,	PUNCT
esutjss-283	263	28	l.	l.	PROPN
esutjss-283	263	29	,	,	PUNCT
esutjss-283	263	30	&	&	CCONJ
esutjss-283	263	31	gagakuma	gagakuma	PROPN
esutjss-283	263	32	,	,	PUNCT
esutjss-283	263	33	l.	l.	PROPN
esutjss-283	263	34	(	(	PUNCT
esutjss-283	263	35	2023	2023	NUM
esutjss-283	263	36	)	)	PUNCT
esutjss-283	263	37	.	.	PUNCT
esutjss-283	264	1	examining	examine	VERB
esutjss-283	264	2	the	the	DET
esutjss-283	264	3	effect	effect	NOUN
esutjss-283	264	4	of	of	ADP
esutjss-283	264	5	financial	financial	ADJ
esutjss-283	264	6	accounting	accounting	NOUN
esutjss-283	264	7	services	service	NOUN
esutjss-283	264	8	on	on	ADP
esutjss-283	264	9	the	the	DET
esutjss-283	264	10	financial	financial	ADJ
esutjss-283	264	11	performance	performance	NOUN
esutjss-283	264	12	of	of	ADP
esutjss-283	264	13	sme	sme	NOUN
esutjss-283	264	14	:	:	PUNCT
esutjss-283	264	15	the	the	DET
esutjss-283	264	16	function	function	NOUN
esutjss-283	264	17	of	of	ADP
esutjss-283	264	18	information	information	NOUN
esutjss-283	264	19	technology	technology	NOUN
esutjss-283	264	20	as	as	ADP
esutjss-283	264	21	a	a	DET
esutjss-283	264	22	moderator	moderator	NOUN
esutjss-283	264	23	.	.	PUNCT
esutjss-283	265	1	cogent	cogent	NOUN
esutjss-283	265	2	business	business	PROPN
esutjss-283	265	3	&	&	CCONJ
esutjss-283	265	4	management	management	PROPN
esutjss-283	265	5	,	,	PUNCT
esutjss-283	265	6	10(2	10(2	NUM
esutjss-283	265	7	)	)	PUNCT
esutjss-283	265	8	,	,	PUNCT
esutjss-283	265	9	2207880	2207880	NUM
esutjss-283	265	10	.	.	PUNCT
esutjss-283	266	1	ishtiaq	ishtiaq	PROPN
esutjss-283	266	2	,	,	PUNCT
esutjss-283	266	3	n.	n.	NOUN
esutjss-283	266	4	,	,	PUNCT
esutjss-283	266	5	&	&	CCONJ
esutjss-283	266	6	siddiqui	siddiqui	PROPN
esutjss-283	266	7	,	,	PUNCT
esutjss-283	266	8	d.	d.	PROPN
esutjss-283	266	9	a.	a.	PROPN
esutjss-283	266	10	(	(	PUNCT
esutjss-283	266	11	2019	2019	NUM
esutjss-283	266	12	)	)	PUNCT
esutjss-283	266	13	.	.	PUNCT
esutjss-283	267	1	factors	factor	NOUN
esutjss-283	267	2	affecting	affect	VERB
esutjss-283	267	3	financial	financial	ADJ
esutjss-283	267	4	performance	performance	NOUN
esutjss-283	267	5	of	of	ADP
esutjss-283	267	6	life	life	NOUN
esutjss-283	267	7	insurance	insurance	NOUN
esutjss-283	267	8	sector	sector	NOUN
esutjss-283	267	9	in	in	ADP
esutjss-283	267	10	pakistan	pakistan	PROPN
esutjss-283	267	11	.	.	PUNCT
esutjss-283	268	1	international	international	ADJ
esutjss-283	268	2	journal	journal	PROPN
esutjss-283	268	3	of	of	ADP
esutjss-283	268	4	social	social	ADJ
esutjss-283	268	5	and	and	CCONJ
esutjss-283	268	6	administrative	administrative	ADJ
esutjss-283	268	7	sciences	science	NOUN
esutjss-283	268	8	,	,	PUNCT
esutjss-283	268	9	4(2	4(2	NUM
esutjss-283	268	10	)	)	PUNCT
esutjss-283	268	11	,	,	PUNCT
esutjss-283	268	12	178	178	NUM
esutjss-283	268	13	-	-	SYM
esutjss-283	268	14	199	199	NUM
esutjss-283	268	15	.	.	PUNCT
esutjss-283	269	1	https://doi.org/10.18488/journal.136.2019.42.178.199	https://doi.org/10.18488/journal.136.2019.42.178.199	PROPN
esutjss-283	269	2	jaf	jaf	PROPN
esutjss-283	269	3	,	,	PUNCT
esutjss-283	269	4	r.	r.	PROPN
esutjss-283	269	5	a.	a.	PROPN
esutjss-283	269	6	s.	s.	PROPN
esutjss-283	269	7	,	,	PUNCT
esutjss-283	269	8	&	&	CCONJ
esutjss-283	269	9	rashid	rashid	PROPN
esutjss-283	269	10	,	,	PUNCT
esutjss-283	269	11	c.	c.	PROPN
esutjss-283	269	12	a.	a.	NOUN
esutjss-283	269	13	(	(	PUNCT
esutjss-283	269	14	2023	2023	NUM
esutjss-283	269	15	)	)	PUNCT
esutjss-283	269	16	.	.	PUNCT
esutjss-283	270	1	the	the	DET
esutjss-283	270	2	role	role	NOUN
esutjss-283	270	3	of	of	ADP
esutjss-283	270	4	accounting	accounting	NOUN
esutjss-283	270	5	measurement	measurement	NOUN
esutjss-283	270	6	and	and	CCONJ
esutjss-283	270	7	disclosure	disclosure	NOUN
esutjss-283	270	8	of	of	ADP
esutjss-283	270	9	social	social	ADJ
esutjss-283	270	10	capital	capital	NOUN
esutjss-283	270	11	in	in	ADP
esutjss-283	270	12	improving	improve	VERB
esutjss-283	270	13	financial	financial	ADJ
esutjss-283	270	14	performance	performance	NOUN
esutjss-283	270	15	.	.	PUNCT
esutjss-283	271	1	academic	academic	ADJ
esutjss-283	271	2	journal	journal	NOUN
esutjss-283	271	3	of	of	ADP
esutjss-283	271	4	nawroz	nawroz	ADJ
esutjss-283	271	5	university	university	NOUN
esutjss-283	271	6	,	,	PUNCT
esutjss-283	271	7	12(4	12(4	NUM
esutjss-283	271	8	)	)	PUNCT
esutjss-283	271	9	,	,	PUNCT
esutjss-283	271	10	469	469	PROPN
esutjss-283	271	11	-	-	SYM
esutjss-283	271	12	477	477	NUM
esutjss-283	271	13	.	.	PUNCT
esutjss-283	272	1	junreomvong	junreomvong	PROPN
esutjss-283	272	2	,	,	PUNCT
esutjss-283	272	3	s.	s.	PROPN
esutjss-283	272	4	,	,	PUNCT
esutjss-283	272	5	chakrevavanuh	chakrevavanuh	NOUN
esutjss-283	272	6	,	,	PUNCT
esutjss-283	272	7	c.	c.	PROPN
esutjss-283	272	8	,	,	PUNCT
esutjss-283	272	9	treepongkaruna	treepongkaruna	PROPN
esutjss-283	272	10	,	,	PUNCT
esutjss-283	272	11	s.	s.	PROPN
esutjss-283	272	12	,	,	PUNCT
esutjss-283	272	13	&	&	CCONJ
esutjss-283	272	14	jirapan	jirapan	PROPN
esutjss-283	272	15	,	,	PUNCT
esutjss-283	272	16	p.	p.	NOUN
esutjss-283	272	17	(	(	PUNCT
esutjss-283	272	18	2018	2018	NUM
esutjss-283	272	19	)	)	PUNCT
esutjss-283	272	20	.	.	PUNCT
esutjss-283	273	1	capital	capital	NOUN
esutjss-283	273	2	adequacy	adequacy	PROPN
esutjss-283	273	3	,	,	PUNCT
esutjss-283	273	4	deposit	deposit	NOUN
esutjss-283	273	5	insurance	insurance	NOUN
esutjss-283	273	6	and	and	CCONJ
esutjss-283	273	7	the	the	DET
esutjss-283	273	8	effect	effect	NOUN
esutjss-283	273	9	of	of	ADP
esutjss-283	273	10	their	their	PRON
esutjss-283	273	11	interaction	interaction	NOUN
esutjss-283	273	12	on	on	ADP
esutjss-283	273	13	bank	bank	NOUN
esutjss-283	273	14	risk	risk	NOUN
esutjss-283	273	15	.	.	PUNCT
esutjss-283	274	1	journal	journal	NOUN
esutjss-283	274	2	of	of	ADP
esutjss-283	274	3	risk	risk	NOUN
esutjss-283	274	4	and	and	CCONJ
esutjss-283	274	5	financial	financial	ADJ
esutjss-283	274	6	management	management	NOUN
esutjss-283	274	7	,	,	PUNCT
esutjss-283	274	8	11(4	11(4	NUM
esutjss-283	274	9	)	)	PUNCT
esutjss-283	274	10	,	,	PUNCT
esutjss-283	274	11	79	79	NUM
esutjss-283	274	12	.	.	PUNCT
esutjss-283	275	1	khakimovna	khakimovna	PROPN
esutjss-283	275	2	,	,	PUNCT
esutjss-283	275	3	r.	r.	PROPN
esutjss-283	275	4	n.	n.	PROPN
esutjss-283	275	5	(	(	PUNCT
esutjss-283	275	6	2024	2024	NUM
esutjss-283	275	7	)	)	PUNCT
esutjss-283	275	8	.	.	PUNCT
esutjss-283	276	1	important	important	ADJ
esutjss-283	276	2	factors	factor	NOUN
esutjss-283	276	3	in	in	ADP
esutjss-283	276	4	attracting	attract	VERB
esutjss-283	276	5	investment	investment	NOUN
esutjss-283	276	6	.	.	PUNCT
esutjss-283	277	1	european	european	PROPN
esutjss-283	277	2	journal	journal	PROPN
esutjss-283	277	3	of	of	ADP
esutjss-283	277	4	innovation	innovation	NOUN
esutjss-283	277	5	in	in	ADP
esutjss-283	277	6	non	non	ADJ
esutjss-283	277	7	-	-	ADJ
esutjss-283	277	8	formal	formal	ADJ
esutjss-283	277	9	education	education	NOUN
esutjss-283	277	10	,	,	PUNCT
esutjss-283	277	11	4(3	4(3	NUM
esutjss-283	277	12	)	)	PUNCT
esutjss-283	277	13	,	,	PUNCT
esutjss-283	277	14	351	351	NUM
esutjss-283	277	15	-	-	SYM
esutjss-283	277	16	356	356	NUM
esutjss-283	277	17	.	.	PUNCT
esutjss-283	278	1	kimani	kimani	NOUN
esutjss-283	278	2	,	,	PUNCT
esutjss-283	278	3	p.	p.	NOUN
esutjss-283	278	4	g.	g.	PROPN
esutjss-283	278	5	(	(	PUNCT
esutjss-283	278	6	2023	2023	NUM
esutjss-283	278	7	)	)	PUNCT
esutjss-283	278	8	.	.	PUNCT
esutjss-283	279	1	determinants	determinant	NOUN
esutjss-283	279	2	of	of	ADP
esutjss-283	279	3	financial	financial	ADJ
esutjss-283	279	4	performance	performance	NOUN
esutjss-283	279	5	of	of	ADP
esutjss-283	279	6	general	general	ADJ
esutjss-283	279	7	insurance	insurance	NOUN
esutjss-283	279	8	companies	company	NOUN
esutjss-283	279	9	in	in	ADP
esutjss-283	279	10	kenya	kenya	PROPN
esutjss-283	279	11	(	(	PUNCT
esutjss-283	279	12	doctoral	doctoral	ADJ
esutjss-283	279	13	dissertation	dissertation	NOUN
esutjss-283	279	14	,	,	PUNCT
esutjss-283	279	15	kca	kca	PROPN
esutjss-283	279	16	university	university	PROPN
esutjss-283	279	17	)	)	PUNCT
esutjss-283	279	18	.	.	PUNCT
esutjss-283	280	1	kiptoo	kiptoo	PROPN
esutjss-283	280	2	,	,	PUNCT
esutjss-283	280	3	i.	i.	PROPN
esutjss-283	280	4	k.	k.	PROPN
esutjss-283	280	5	,	,	PUNCT
esutjss-283	280	6	kariuki	kariuki	PROPN
esutjss-283	280	7	,	,	PUNCT
esutjss-283	280	8	s.	s.	PROPN
esutjss-283	280	9	n.	n.	PROPN
esutjss-283	280	10	,	,	PUNCT
esutjss-283	280	11	ocharo	ocharo	NOUN
esutjss-283	280	12	,	,	PUNCT
esutjss-283	280	13	k.	k.	PROPN
esutjss-283	280	14	n.	n.	PROPN
esutjss-283	280	15	,	,	PUNCT
esutjss-283	280	16	&	&	CCONJ
esutjss-283	280	17	mcmillan	mcmillan	PROPN
esutjss-283	280	18	,	,	PUNCT
esutjss-283	280	19	d.	d.	PROPN
esutjss-283	280	20	(	(	PUNCT
esutjss-283	280	21	2021	2021	NUM
esutjss-283	280	22	)	)	PUNCT
esutjss-283	280	23	.	.	PUNCT
esutjss-283	281	1	risk	risk	NOUN
esutjss-283	281	2	management	management	NOUN
esutjss-283	281	3	and	and	CCONJ
esutjss-283	281	4	financial	financial	ADJ
esutjss-283	281	5	performance	performance	NOUN
esutjss-283	281	6	of	of	ADP
esutjss-283	281	7	insurance	insurance	NOUN
esutjss-283	281	8	firms	firm	NOUN
esutjss-283	281	9	in	in	ADP
esutjss-283	281	10	kenya	kenya	PROPN
esutjss-283	281	11	.	.	PUNCT
esutjss-283	282	1	cogent	cogent	NOUN
esutjss-283	282	2	business	business	PROPN
esutjss-283	282	3	&	&	CCONJ
esutjss-283	282	4	management	management	PROPN
esutjss-283	282	5	,	,	PUNCT
esutjss-283	282	6	8(1	8(1	NOUN
esutjss-283	282	7	)	)	PUNCT
esutjss-283	282	8	.	.	PUNCT
esutjss-283	283	1	https://doi.org/10.1080/23311975.2021.1997246	https://doi.org/10.1080/23311975.2021.1997246	PROPN
esutjss-283	283	2	mamaro	mamaro	PROPN
esutjss-283	283	3	,	,	PUNCT
esutjss-283	283	4	l.	l.	PROPN
esutjss-283	283	5	p.	p.	PROPN
esutjss-283	283	6	,	,	PUNCT
esutjss-283	283	7	&	&	CCONJ
esutjss-283	283	8	legotlo	legotlo	PROPN
esutjss-283	283	9	,	,	PUNCT
esutjss-283	283	10	t.	t.	PROPN
esutjss-283	283	11	g.	g.	PROPN
esutjss-283	283	12	(	(	PUNCT
esutjss-283	283	13	2021	2021	NUM
esutjss-283	283	14	)	)	PUNCT
esutjss-283	283	15	.	.	PUNCT
esutjss-283	284	1	the	the	DET
esutjss-283	284	2	financial	financial	ADJ
esutjss-283	284	3	performance	performance	NOUN
esutjss-283	284	4	and	and	CCONJ
esutjss-283	284	5	financial	financial	ADJ
esutjss-283	284	6	leverage	leverage	NOUN
esutjss-283	284	7	of	of	ADP
esutjss-283	284	8	retail	retail	ADJ
esutjss-283	284	9	listed	list	VERB
esutjss-283	284	10	firms	firm	NOUN
esutjss-283	284	11	in	in	ADP
esutjss-283	284	12	south	south	PROPN
esutjss-283	284	13	africa	africa	PROPN
esutjss-283	284	14	.	.	PUNCT
esutjss-283	285	1	œconomica	œconomica	PROPN
esutjss-283	285	2	,	,	PUNCT
esutjss-283	285	3	17(6	17(6	NUM
esutjss-283	285	4	)	)	PUNCT
esutjss-283	285	5	,	,	PUNCT
esutjss-283	285	6	115	115	NUM
esutjss-283	285	7	-	-	SYM
esutjss-283	285	8	130	130	NUM
esutjss-283	285	9	.	.	PUNCT
esutjss-283	286	1	malovana	malovana	PROPN
esutjss-283	286	2	,	,	PUNCT
esutjss-283	286	3	s.	s.	PROPN
esutjss-283	286	4	,	,	PUNCT
esutjss-283	286	5	bajzík	bajzík	PROPN
esutjss-283	286	6	,	,	PUNCT
esutjss-283	286	7	j.	j.	PROPN
esutjss-283	286	8	,	,	PUNCT
esutjss-283	286	9	ehrenbergerova	ehrenbergerova	PROPN
esutjss-283	286	10	,	,	PUNCT
esutjss-283	286	11	d.	d.	PROPN
esutjss-283	286	12	,	,	PUNCT
esutjss-283	286	13	&	&	CCONJ
esutjss-283	286	14	janku	janku	PROPN
esutjss-283	286	15	,	,	PUNCT
esutjss-283	286	16	j.	j.	PROPN
esutjss-283	286	17	(	(	PUNCT
esutjss-283	286	18	2023	2023	NUM
esutjss-283	286	19	)	)	PUNCT
esutjss-283	286	20	.	.	PUNCT
esutjss-283	287	1	a	a	DET
esutjss-283	287	2	prolonged	prolonged	ADJ
esutjss-283	287	3	period	period	NOUN
esutjss-283	287	4	of	of	ADP
esutjss-283	287	5	low	low	ADJ
esutjss-283	287	6	interest	interest	NOUN
esutjss-283	287	7	rates	rate	NOUN
esutjss-283	287	8	in	in	ADP
esutjss-283	287	9	europe	europe	PROPN
esutjss-283	287	10	:	:	PUNCT
esutjss-283	287	11	unintended	unintended	ADJ
esutjss-283	287	12	consequences	consequence	NOUN
esutjss-283	287	13	.	.	PUNCT
esutjss-283	288	1	journal	journal	NOUN
esutjss-283	288	2	of	of	ADP
esutjss-283	288	3	economic	economic	ADJ
esutjss-283	288	4	surveys	survey	NOUN
esutjss-283	288	5	,	,	PUNCT
esutjss-283	288	6	37(2	37(2	NOUN
esutjss-283	288	7	)	)	PUNCT
esutjss-283	288	8	,	,	PUNCT
esutjss-283	288	9	526	526	NUM
esutjss-283	288	10	-	-	SYM
esutjss-283	288	11	572	572	NUM
esutjss-283	288	12	.	.	PUNCT
esutjss-283	289	1	mayer	mayer	PROPN
esutjss-283	289	2	,	,	PUNCT
esutjss-283	289	3	c.	c.	PROPN
esutjss-283	289	4	(	(	PUNCT
esutjss-283	289	5	2021	2021	NUM
esutjss-283	289	6	)	)	PUNCT
esutjss-283	289	7	.	.	PUNCT
esutjss-283	290	1	the	the	DET
esutjss-283	290	2	future	future	NOUN
esutjss-283	290	3	of	of	ADP
esutjss-283	290	4	the	the	DET
esutjss-283	290	5	corporation	corporation	NOUN
esutjss-283	290	6	and	and	CCONJ
esutjss-283	290	7	the	the	DET
esutjss-283	290	8	economics	economic	NOUN
esutjss-283	290	9	of	of	ADP
esutjss-283	290	10	purpose	purpose	NOUN
esutjss-283	290	11	.	.	PUNCT
esutjss-283	291	1	journal	journal	PROPN
esutjss-283	291	2	of	of	ADP
esutjss-283	291	3	management	management	NOUN
esutjss-283	291	4	studies	study	NOUN
esutjss-283	291	5	,	,	PUNCT
esutjss-283	291	6	58(3	58(3	NUM
esutjss-283	291	7	)	)	PUNCT
esutjss-283	291	8	,	,	PUNCT
esutjss-283	291	9	887	887	NUM
esutjss-283	291	10	-	-	SYM
esutjss-283	291	11	901	901	NUM
esutjss-283	291	12	.	.	PUNCT
esutjss-283	292	1	mazikana	mazikana	PROPN
esutjss-283	292	2	,	,	PUNCT
esutjss-283	292	3	a.	a.	NOUN
esutjss-283	292	4	t.	t.	PROPN
esutjss-283	292	5	(	(	PUNCT
esutjss-283	292	6	2023	2023	NUM
esutjss-283	292	7	)	)	PUNCT
esutjss-283	292	8	.	.	PUNCT
esutjss-283	293	1	the	the	DET
esutjss-283	293	2	relationship	relationship	NOUN
esutjss-283	293	3	between	between	ADP
esutjss-283	293	4	liquidity	liquidity	NOUN
esutjss-283	293	5	risk	risk	NOUN
esutjss-283	293	6	and	and	CCONJ
esutjss-283	293	7	the	the	DET
esutjss-283	293	8	financial	financial	ADJ
esutjss-283	293	9	performance	performance	NOUN
esutjss-283	293	10	of	of	ADP
esutjss-283	293	11	any	any	DET
esutjss-283	293	12	zse	zse	NOUN
esutjss-283	293	13	-	-	PUNCT
esutjss-283	293	14	listed	list	VERB
esutjss-283	293	15	firm	firm	NOUN
esutjss-283	293	16	.	.	PUNCT
esutjss-283	294	1	available	available	ADJ
esutjss-283	294	2	at	at	ADP
esutjss-283	294	3	:	:	PUNCT
esutjss-283	294	4	http://dx.doi.org/10.2139	http://dx.doi.org/10.2139	NOUN
esutjss-283	294	5	/	/	SYM
esutjss-283	294	6	ssrn.4377857	ssrn.4377857	PROPN
esutjss-283	294	7	https://doi.org/10.18488/journal.136.2019.42.178.199	https://doi.org/10.18488/journal.136.2019.42.178.199	NOUN
esutjss-283	294	8	https://doi.org/10.1080/23311975.2021.1997246	https://doi.org/10.1080/23311975.2021.1997246	PROPN
esutjss-283	294	9	http://dx.doi.org/10.2139/ssrn.4377857	http://dx.doi.org/10.2139/ssrn.4377857	X
esutjss-283	294	10	280	280	NUM
esutjss-283	294	11	msomi	msomi	NOUN
esutjss-283	294	12	,	,	PUNCT
esutjss-283	294	13	t.	t.	PROPN
esutjss-283	294	14	s.	s.	PROPN
esutjss-283	294	15	,	,	PUNCT
esutjss-283	294	16	&	&	CCONJ
esutjss-283	294	17	nzama	nzama	PROPN
esutjss-283	294	18	,	,	PUNCT
esutjss-283	294	19	s.	s.	PROPN
esutjss-283	294	20	(	(	PUNCT
esutjss-283	294	21	2023	2023	NUM
esutjss-283	294	22	)	)	PUNCT
esutjss-283	294	23	.	.	PUNCT
esutjss-283	295	1	analysing	analyse	VERB
esutjss-283	295	2	firm	firm	ADJ
esutjss-283	295	3	-	-	PUNCT
esutjss-283	295	4	specific	specific	ADJ
esutjss-283	295	5	factors	factor	NOUN
esutjss-283	295	6	affecting	affect	VERB
esutjss-283	295	7	the	the	DET
esutjss-283	295	8	financial	financial	ADJ
esutjss-283	295	9	performance	performance	NOUN
esutjss-283	295	10	of	of	ADP
esutjss-283	295	11	insurance	insurance	NOUN
esutjss-283	295	12	companies	company	NOUN
esutjss-283	295	13	in	in	ADP
esutjss-283	295	14	south	south	PROPN
esutjss-283	295	15	africa	africa	PROPN
esutjss-283	295	16	.	.	PUNCT
esutjss-283	296	1	insurance	insurance	NOUN
esutjss-283	296	2	markets	market	NOUN
esutjss-283	296	3	and	and	CCONJ
esutjss-283	296	4	companies	company	NOUN
esutjss-283	296	5	,	,	PUNCT
esutjss-283	296	6	14(1	14(1	NUM
esutjss-283	296	7	)	)	PUNCT
esutjss-283	296	8	,	,	PUNCT
esutjss-283	296	9	8	8	NUM
esutjss-283	296	10	.	.	PUNCT
esutjss-283	296	11	muchiri	muchiri	PROPN
esutjss-283	296	12	,	,	PUNCT
esutjss-283	296	13	e.	e.	PROPN
esutjss-283	296	14	w.	w.	PROPN
esutjss-283	296	15	,	,	PUNCT
esutjss-283	296	16	&	&	CCONJ
esutjss-283	296	17	njoka	njoka	PROPN
esutjss-283	296	18	,	,	PUNCT
esutjss-283	296	19	c.	c.	NOUN
esutjss-283	296	20	(	(	PUNCT
esutjss-283	296	21	2021	2021	NUM
esutjss-283	296	22	)	)	PUNCT
esutjss-283	296	23	.	.	PUNCT
esutjss-283	297	1	corporate	corporate	ADJ
esutjss-283	297	2	governance	governance	NOUN
esutjss-283	297	3	and	and	CCONJ
esutjss-283	297	4	financial	financial	ADJ
esutjss-283	297	5	performance	performance	NOUN
esutjss-283	297	6	of	of	ADP
esutjss-283	297	7	reinsurance	reinsurance	NOUN
esutjss-283	297	8	corporations	corporation	NOUN
esutjss-283	297	9	in	in	ADP
esutjss-283	297	10	kenya	kenya	PROPN
esutjss-283	297	11	.	.	PUNCT
esutjss-283	298	1	the	the	DET
esutjss-283	298	2	international	international	ADJ
esutjss-283	298	3	journal	journal	NOUN
esutjss-283	298	4	of	of	ADP
esutjss-283	298	5	business	business	PROPN
esutjss-283	298	6	&	&	CCONJ
esutjss-283	298	7	management	management	PROPN
esutjss-283	298	8	,	,	PUNCT
esutjss-283	298	9	9(3	9(3	NUM
esutjss-283	298	10	)	)	PUNCT
esutjss-283	298	11	.	.	PUNCT
esutjss-283	299	1	mutumira	mutumira	NOUN
esutjss-283	299	2	,	,	PUNCT
esutjss-283	299	3	m.	m.	NOUN
esutjss-283	299	4	a.	a.	NOUN
esutjss-283	299	5	(	(	PUNCT
esutjss-283	299	6	2019	2019	NUM
esutjss-283	299	7	)	)	PUNCT
esutjss-283	299	8	.	.	PUNCT
esutjss-283	300	1	effect	effect	NOUN
esutjss-283	300	2	of	of	ADP
esutjss-283	300	3	capital	capital	NOUN
esutjss-283	300	4	adequacy	adequacy	NOUN
esutjss-283	300	5	on	on	ADP
esutjss-283	300	6	the	the	DET
esutjss-283	300	7	financial	financial	ADJ
esutjss-283	300	8	performance	performance	NOUN
esutjss-283	300	9	of	of	ADP
esutjss-283	300	10	insurance	insurance	NOUN
esutjss-283	300	11	companies	company	NOUN
esutjss-283	300	12	in	in	ADP
esutjss-283	300	13	kenya	kenya	PROPN
esutjss-283	300	14	.	.	PUNCT
esutjss-283	301	1	international	international	ADJ
esutjss-283	301	2	academic	academic	ADJ
esutjss-283	301	3	journal	journal	NOUN
esutjss-283	301	4	of	of	ADP
esutjss-283	301	5	economics	economic	NOUN
esutjss-283	301	6	and	and	CCONJ
esutjss-283	301	7	finance	finance	NOUN
esutjss-283	301	8	,	,	PUNCT
esutjss-283	301	9	3(4	3(4	NUM
esutjss-283	301	10	)	)	PUNCT
esutjss-283	301	11	,	,	PUNCT
esutjss-283	301	12	172	172	NUM
esutjss-283	301	13	-	-	SYM
esutjss-283	301	14	185	185	NUM
esutjss-283	301	15	.	.	PUNCT
esutjss-283	302	1	mwongela	mwongela	PROPN
esutjss-283	302	2	,	,	PUNCT
esutjss-283	302	3	j.	j.	PROPN
esutjss-283	302	4	n.	n.	PROPN
esutjss-283	302	5	(	(	PUNCT
esutjss-283	302	6	2022	2022	NUM
esutjss-283	302	7	)	)	PUNCT
esutjss-283	302	8	.	.	PUNCT
esutjss-283	303	1	the	the	DET
esutjss-283	303	2	influence	influence	NOUN
esutjss-283	303	3	of	of	ADP
esutjss-283	303	4	regulatory	regulatory	ADJ
esutjss-283	303	5	framework	framework	NOUN
esutjss-283	303	6	on	on	ADP
esutjss-283	303	7	insurance	insurance	NOUN
esutjss-283	303	8	penetration	penetration	NOUN
esutjss-283	303	9	in	in	ADP
esutjss-283	303	10	kenya	kenya	PROPN
esutjss-283	303	11	.	.	PUNCT
esutjss-283	304	1	a	a	DET
esutjss-283	304	2	case	case	NOUN
esutjss-283	304	3	study	study	NOUN
esutjss-283	304	4	of	of	ADP
esutjss-283	304	5	the	the	DET
esutjss-283	304	6	registered	register	VERB
esutjss-283	304	7	insurance	insurance	NOUN
esutjss-283	304	8	companies	company	NOUN
esutjss-283	304	9	in	in	ADP
esutjss-283	304	10	nairobi	nairobi	PROPN
esutjss-283	304	11	county	county	PROPN
esutjss-283	304	12	(	(	PUNCT
esutjss-283	304	13	doctoral	doctoral	ADJ
esutjss-283	304	14	dissertation	dissertation	NOUN
esutjss-283	304	15	,	,	PUNCT
esutjss-283	304	16	kemu	kemu	PROPN
esutjss-283	304	17	)	)	PUNCT
esutjss-283	304	18	.	.	PUNCT
esutjss-283	305	1	ngugi	ngugi	PROPN
esutjss-283	305	2	,	,	PUNCT
esutjss-283	305	3	s.	s.	PROPN
esutjss-283	305	4	a.	a.	PROPN
esutjss-283	305	5	,	,	PUNCT
esutjss-283	305	6	&	&	CCONJ
esutjss-283	305	7	afande	afande	PROPN
esutjss-283	305	8	,	,	PUNCT
esutjss-283	305	9	f.	f.	PROPN
esutjss-283	305	10	o.	o.	PROPN
esutjss-283	305	11	(	(	PUNCT
esutjss-283	305	12	2015	2015	NUM
esutjss-283	305	13	)	)	PUNCT
esutjss-283	305	14	.	.	PUNCT
esutjss-283	306	1	adequacy	adequacy	NOUN
esutjss-283	306	2	of	of	ADP
esutjss-283	306	3	minimal	minimal	ADJ
esutjss-283	306	4	capital	capital	NOUN
esutjss-283	306	5	requirements	requirement	NOUN
esutjss-283	306	6	for	for	ADP
esutjss-283	306	7	life	life	NOUN
esutjss-283	306	8	insurance	insurance	NOUN
esutjss-283	306	9	companies	company	NOUN
esutjss-283	306	10	in	in	ADP
esutjss-283	306	11	kenya	kenya	PROPN
esutjss-283	306	12	.	.	PUNCT
esutjss-283	307	1	research	research	NOUN
esutjss-283	307	2	journal	journal	PROPN
esutjss-283	307	3	of	of	ADP
esutjss-283	307	4	finance	finance	NOUN
esutjss-283	307	5	and	and	CCONJ
esutjss-283	307	6	accounting	accounting	NOUN
esutjss-283	307	7	,	,	PUNCT
esutjss-283	307	8	6(7	6(7	NUM
esutjss-283	307	9	)	)	PUNCT
esutjss-283	307	10	,	,	PUNCT
esutjss-283	307	11	191	191	NUM
esutjss-283	307	12	-	-	SYM
esutjss-283	307	13	212	212	NUM
esutjss-283	307	14	.	.	PUNCT
esutjss-283	308	1	oloke	oloke	NOUN
esutjss-283	308	2	,	,	PUNCT
esutjss-283	308	3	e.	e.	PROPN
esutjss-283	308	4	o.	o.	PROPN
esutjss-283	308	5	(	(	PUNCT
esutjss-283	308	6	2023	2023	NUM
esutjss-283	308	7	)	)	PUNCT
esutjss-283	308	8	.	.	PUNCT
esutjss-283	309	1	exploring	explore	VERB
esutjss-283	309	2	the	the	DET
esutjss-283	309	3	relevance	relevance	NOUN
esutjss-283	309	4	of	of	ADP
esutjss-283	309	5	intellectual	intellectual	ADJ
esutjss-283	309	6	capital	capital	NOUN
esutjss-283	309	7	recognition	recognition	NOUN
esutjss-283	309	8	in	in	ADP
esutjss-283	309	9	the	the	DET
esutjss-283	309	10	financial	financial	ADJ
esutjss-283	309	11	statements	statement	NOUN
esutjss-283	309	12	of	of	ADP
esutjss-283	309	13	listed	list	VERB
esutjss-283	309	14	insurance	insurance	NOUN
esutjss-283	309	15	companies	company	NOUN
esutjss-283	309	16	in	in	ADP
esutjss-283	309	17	nigeria	nigeria	PROPN
esutjss-283	309	18	(	(	PUNCT
esutjss-283	309	19	doctoral	doctoral	ADJ
esutjss-283	309	20	dissertation	dissertation	NOUN
esutjss-283	309	21	,	,	PUNCT
esutjss-283	309	22	university	university	NOUN
esutjss-283	309	23	of	of	ADP
esutjss-283	309	24	wales	wales	PROPN
esutjss-283	309	25	trinity	trinity	PROPN
esutjss-283	309	26	saint	saint	PROPN
esutjss-283	309	27	david	david	PROPN
esutjss-283	309	28	(	(	PUNCT
esutjss-283	309	29	united	united	PROPN
esutjss-283	309	30	kingdom	kingdom	PROPN
esutjss-283	309	31	)	)	PUNCT
esutjss-283	309	32	)	)	PUNCT
esutjss-283	309	33	.	.	PUNCT
esutjss-283	310	1	peterson	peterson	PROPN
esutjss-283	310	2	,	,	PUNCT
esutjss-283	310	3	a.	a.	PROPN
esutjss-283	310	4	,	,	PUNCT
esutjss-283	310	5	&	&	CCONJ
esutjss-283	310	6	wu	wu	PROPN
esutjss-283	310	7	,	,	PUNCT
esutjss-283	310	8	a.	a.	NOUN
esutjss-283	310	9	(	(	PUNCT
esutjss-283	310	10	2021	2021	NUM
esutjss-283	310	11	)	)	PUNCT
esutjss-283	310	12	.	.	PUNCT
esutjss-283	311	1	entrepreneurial	entrepreneurial	ADJ
esutjss-283	311	2	learning	learning	NOUN
esutjss-283	311	3	and	and	CCONJ
esutjss-283	311	4	strategic	strategic	ADJ
esutjss-283	311	5	foresight	foresight	NOUN
esutjss-283	311	6	.	.	PUNCT
esutjss-283	312	1	strategic	strategic	ADJ
esutjss-283	312	2	management	management	NOUN
esutjss-283	312	3	journal	journal	NOUN
esutjss-283	312	4	,	,	PUNCT
esutjss-283	312	5	42(13	42(13	NOUN
esutjss-283	312	6	)	)	PUNCT
esutjss-283	312	7	,	,	PUNCT
esutjss-283	312	8	2357	2357	NUM
esutjss-283	312	9	-	-	SYM
esutjss-283	312	10	2388	2388	NUM
esutjss-283	312	11	.	.	PUNCT
esutjss-283	313	1	petrou	petrou	PROPN
esutjss-283	313	2	,	,	PUNCT
esutjss-283	313	3	a.	a.	NOUN
esutjss-283	313	4	(	(	PUNCT
esutjss-283	313	5	2014	2014	NUM
esutjss-283	313	6	)	)	PUNCT
esutjss-283	313	7	.	.	PUNCT
esutjss-283	314	1	economic	economic	ADJ
esutjss-283	314	2	efficiency	efficiency	NOUN
esutjss-283	314	3	.	.	PUNCT
esutjss-283	315	1	in	in	ADP
esutjss-283	315	2	:	:	PUNCT
esutjss-283	315	3	michalos	michalos	PROPN
esutjss-283	315	4	,	,	PUNCT
esutjss-283	315	5	a.c	a.c	PROPN
esutjss-283	315	6	.	.	PROPN
esutjss-283	315	7	(	(	PUNCT
esutjss-283	315	8	eds	ed	NOUN
esutjss-283	315	9	.	.	PUNCT
esutjss-283	315	10	)	)	PUNCT
esutjss-283	315	11	encyclopedia	encyclopedia	NOUN
esutjss-283	315	12	of	of	ADP
esutjss-283	315	13	quality	quality	NOUN
esutjss-283	315	14	of	of	ADP
esutjss-283	315	15	life	life	NOUN
esutjss-283	315	16	and	and	CCONJ
esutjss-283	315	17	well	well	ADV
esutjss-283	315	18	-	-	PUNCT
esutjss-283	315	19	being	be	AUX
esutjss-283	315	20	research	research	NOUN
esutjss-283	315	21	.	.	PUNCT
esutjss-283	316	1	springer	springer	NOUN
esutjss-283	316	2	,	,	PUNCT
esutjss-283	316	3	dordrecht	dordrecht	PROPN
esutjss-283	316	4	.	.	PUNCT
esutjss-283	317	1	https://doi.org/10.1007/978-94007-0753-5_818	https://doi.org/10.1007/978-94007-0753-5_818	PROPN
esutjss-283	317	2	rasyid	rasyid	NOUN
esutjss-283	317	3	,	,	PUNCT
esutjss-283	317	4	a.	a.	NOUN
esutjss-283	317	5	(	(	PUNCT
esutjss-283	317	6	2023	2023	NUM
esutjss-283	317	7	)	)	PUNCT
esutjss-283	317	8	.	.	PUNCT
esutjss-283	318	1	insurance	insurance	NOUN
esutjss-283	318	2	company	company	NOUN
esutjss-283	318	3	financial	financial	ADJ
esutjss-283	318	4	performance	performance	NOUN
esutjss-283	318	5	analysis	analysis	NOUN
esutjss-283	318	6	.	.	PUNCT
esutjss-283	319	1	advances	advance	NOUN
esutjss-283	319	2	in	in	ADP
esutjss-283	319	3	economics	economic	NOUN
esutjss-283	319	4	&	&	CCONJ
esutjss-283	319	5	financial	financial	ADJ
esutjss-283	319	6	studies	study	NOUN
esutjss-283	319	7	,	,	PUNCT
esutjss-283	319	8	1(2	1(2	NUM
esutjss-283	319	9	)	)	PUNCT
esutjss-283	319	10	,	,	PUNCT
esutjss-283	319	11	1	1	NUM
esutjss-283	319	12	-	-	SYM
esutjss-283	319	13	12	12	NUM
esutjss-283	319	14	.	.	PUNCT
esutjss-283	320	1	https://doi.org/10.60079/aefs.v1i2.112	https://doi.org/10.60079/aefs.v1i2.112	PROPN
esutjss-283	320	2	si	si	PROPN
esutjss-283	320	3	,	,	PUNCT
esutjss-283	320	4	d.	d.	PROPN
esutjss-283	320	5	k.	k.	PROPN
esutjss-283	320	6	,	,	PUNCT
esutjss-283	320	7	wang	wang	PROPN
esutjss-283	320	8	,	,	PUNCT
esutjss-283	320	9	m.	m.	NOUN
esutjss-283	320	10	,	,	PUNCT
esutjss-283	320	11	&	&	CCONJ
esutjss-283	320	12	ding	ding	PROPN
esutjss-283	320	13	,	,	PUNCT
esutjss-283	320	14	h.	h.	PROPN
esutjss-283	320	15	(	(	PUNCT
esutjss-283	320	16	2023	2023	NUM
esutjss-283	320	17	)	)	PUNCT
esutjss-283	320	18	.	.	PUNCT
esutjss-283	321	1	capital	capital	NOUN
esutjss-283	321	2	account	account	NOUN
esutjss-283	321	3	liberalisation	liberalisation	NOUN
esutjss-283	321	4	and	and	CCONJ
esutjss-283	321	5	corporate	corporate	ADJ
esutjss-283	321	6	maturity	maturity	NOUN
esutjss-283	321	7	mismatch	mismatch	NOUN
esutjss-283	321	8	:	:	PUNCT
esutjss-283	321	9	the	the	DET
esutjss-283	321	10	role	role	NOUN
esutjss-283	321	11	of	of	ADP
esutjss-283	321	12	bank	bank	NOUN
esutjss-283	321	13	competition	competition	NOUN
esutjss-283	321	14	.	.	PUNCT
esutjss-283	322	1	pacific	pacific	ADJ
esutjss-283	322	2	-	-	PUNCT
esutjss-283	322	3	basin	basin	NOUN
esutjss-283	322	4	finance	finance	NOUN
esutjss-283	322	5	journal	journal	NOUN
esutjss-283	322	6	,	,	PUNCT
esutjss-283	322	7	82	82	NUM
esutjss-283	322	8	,	,	PUNCT
esutjss-283	322	9	102137	102137	NUM
esutjss-283	322	10	.	.	PUNCT
esutjss-283	323	1	setiawan	setiawan	PROPN
esutjss-283	323	2	,	,	PUNCT
esutjss-283	323	3	f.	f.	PROPN
esutjss-283	323	4	v.	v.	PROPN
esutjss-283	323	5	,	,	PUNCT
esutjss-283	323	6	&	&	CCONJ
esutjss-283	323	7	ekadjaja	ekadjaja	PROPN
esutjss-283	323	8	,	,	PUNCT
esutjss-283	323	9	a.	a.	NOUN
esutjss-283	323	10	(	(	PUNCT
esutjss-283	323	11	2023	2023	NUM
esutjss-283	323	12	)	)	PUNCT
esutjss-283	323	13	.	.	PUNCT
esutjss-283	324	1	financial	financial	ADJ
esutjss-283	324	2	performance	performance	NOUN
esutjss-283	324	3	and	and	CCONJ
esutjss-283	324	4	some	some	DET
esutjss-283	324	5	factors	factor	NOUN
esutjss-283	324	6	that	that	PRON
esutjss-283	324	7	influence	influence	VERB
esutjss-283	324	8	:	:	PUNCT
esutjss-283	324	9	an	an	DET
esutjss-283	324	10	empirical	empirical	ADJ
esutjss-283	324	11	study	study	NOUN
esutjss-283	324	12	on	on	ADP
esutjss-283	324	13	manufacturing	manufacture	VERB
esutjss-283	324	14	company	company	NOUN
esutjss-283	324	15	.	.	PUNCT
esutjss-283	325	1	international	international	ADJ
esutjss-283	325	2	journal	journal	PROPN
esutjss-283	325	3	of	of	ADP
esutjss-283	325	4	application	application	NOUN
esutjss-283	325	5	on	on	ADP
esutjss-283	325	6	economics	economic	NOUN
esutjss-283	325	7	and	and	CCONJ
esutjss-283	325	8	business	business	NOUN
esutjss-283	325	9	,	,	PUNCT
esutjss-283	325	10	1(1	1(1	NUM
esutjss-283	325	11	)	)	PUNCT
esutjss-283	325	12	,	,	PUNCT
esutjss-283	325	13	363	363	NUM
esutjss-283	325	14	-	-	SYM
esutjss-283	325	15	373	373	NUM
esutjss-283	325	16	.	.	PUNCT
esutjss-283	326	1	https://doi.org/10.24912/ijaeb.v1i1.363-373	https://doi.org/10.24912/ijaeb.v1i1.363-373	NOUN
esutjss-283	326	2	silwimba	silwimba	NOUN
esutjss-283	326	3	,	,	PUNCT
esutjss-283	326	4	p.	p.	NOUN
esutjss-283	326	5	,	,	PUNCT
esutjss-283	326	6	&	&	CCONJ
esutjss-283	326	7	fadun	fadun	PROPN
esutjss-283	326	8	,	,	PUNCT
esutjss-283	326	9	o.	o.	PROPN
esutjss-283	326	10	s.	s.	PROPN
esutjss-283	326	11	(	(	PUNCT
esutjss-283	326	12	2022	2022	NUM
esutjss-283	326	13	)	)	PUNCT
esutjss-283	326	14	.	.	PUNCT
esutjss-283	327	1	allocation	allocation	NOUN
esutjss-283	327	2	of	of	ADP
esutjss-283	327	3	resources	resource	NOUN
esutjss-283	327	4	for	for	ADP
esutjss-283	327	5	risk	risk	NOUN
esutjss-283	327	6	management	management	NOUN
esutjss-283	327	7	activities	activity	NOUN
esutjss-283	327	8	by	by	ADP
esutjss-283	327	9	business	business	NOUN
esutjss-283	327	10	organisations	organisation	NOUN
esutjss-283	327	11	in	in	ADP
esutjss-283	327	12	developing	develop	VERB
esutjss-283	327	13	countries	country	NOUN
esutjss-283	327	14	:	:	PUNCT
esutjss-283	327	15	evidence	evidence	NOUN
esutjss-283	327	16	from	from	ADP
esutjss-283	327	17	zambia	zambia	PROPN
esutjss-283	327	18	.	.	PUNCT
esutjss-283	328	1	international	international	ADJ
esutjss-283	328	2	bussecon	bussecon	PROPN
esutjss-283	328	3	review	review	NOUN
esutjss-283	328	4	of	of	ADP
esutjss-283	328	5	social	social	ADJ
esutjss-283	328	6	sciences	science	NOUN
esutjss-283	328	7	,	,	PUNCT
esutjss-283	328	8	4(1	4(1	NOUN
esutjss-283	328	9	)	)	PUNCT
esutjss-283	328	10	,	,	PUNCT
esutjss-283	328	11	15	15	NUM
esutjss-283	328	12	-	-	SYM
esutjss-283	328	13	24	24	NUM
esutjss-283	328	14	.	.	PUNCT
esutjss-283	329	1	solow	solow	PROPN
esutjss-283	329	2	,	,	PUNCT
esutjss-283	329	3	r.	r.	PROPN
esutjss-283	329	4	(	(	PUNCT
esutjss-283	329	5	1956	1956	NUM
esutjss-283	329	6	)	)	PUNCT
esutjss-283	329	7	.	.	PUNCT
esutjss-283	330	1	a	a	DET
esutjss-283	330	2	contribution	contribution	NOUN
esutjss-283	330	3	to	to	ADP
esutjss-283	330	4	the	the	DET
esutjss-283	330	5	theory	theory	NOUN
esutjss-283	330	6	of	of	ADP
esutjss-283	330	7	economic	economic	ADJ
esutjss-283	330	8	growth	growth	NOUN
esutjss-283	330	9	.	.	PUNCT
esutjss-283	331	1	the	the	DET
esutjss-283	331	2	quarterly	quarterly	ADJ
esutjss-283	331	3	journal	journal	NOUN
esutjss-283	331	4	of	of	ADP
esutjss-283	331	5	economics	economic	NOUN
esutjss-283	331	6	,	,	PUNCT
esutjss-283	331	7	70(1	70(1	NOUN
esutjss-283	331	8	)	)	PUNCT
esutjss-283	331	9	,	,	PUNCT
esutjss-283	331	10	65	65	NUM
esutjss-283	331	11	-	-	SYM
esutjss-283	331	12	94	94	NUM
esutjss-283	331	13	.	.	PUNCT
esutjss-283	332	1	sunaryo	sunaryo	PROPN
esutjss-283	332	2	,	,	PUNCT
esutjss-283	332	3	s.	s.	PROPN
esutjss-283	332	4	,	,	PUNCT
esutjss-283	332	5	santoni	santoni	PROPN
esutjss-283	332	6	,	,	PUNCT
esutjss-283	332	7	a.	a.	NOUN
esutjss-283	332	8	,	,	PUNCT
esutjss-283	332	9	endri	endri	PROPN
esutjss-283	332	10	,	,	PUNCT
esutjss-283	332	11	e.	e.	PROPN
esutjss-283	332	12	,	,	PUNCT
esutjss-283	332	13	&	&	CCONJ
esutjss-283	332	14	harahap	harahap	PROPN
esutjss-283	332	15	,	,	PUNCT
esutjss-283	332	16	m.	m.	NOUN
esutjss-283	332	17	n.	n.	PROPN
esutjss-283	332	18	(	(	PUNCT
esutjss-283	332	19	2020	2020	NUM
esutjss-283	332	20	)	)	PUNCT
esutjss-283	332	21	.	.	PUNCT
esutjss-283	333	1	determinants	determinant	NOUN
esutjss-283	333	2	of	of	ADP
esutjss-283	333	3	capital	capital	NOUN
esutjss-283	333	4	adequacy	adequacy	NOUN
esutjss-283	333	5	ratio	ratio	NOUN
esutjss-283	333	6	for	for	ADP
esutjss-283	333	7	pension	pension	NOUN
esutjss-283	333	8	funds	fund	NOUN
esutjss-283	333	9	:	:	PUNCT
esutjss-283	333	10	a	a	DET
esutjss-283	333	11	case	case	NOUN
esutjss-283	333	12	study	study	NOUN
esutjss-283	333	13	in	in	ADP
esutjss-283	333	14	indonesia	indonesia	PROPN
esutjss-283	333	15	.	.	PUNCT
esutjss-283	334	1	international	international	ADJ
esutjss-283	334	2	journal	journal	PROPN
esutjss-283	334	3	of	of	ADP
esutjss-283	334	4	financial	financial	ADJ
esutjss-283	334	5	research	research	NOUN
esutjss-283	334	6	,	,	PUNCT
esutjss-283	334	7	11(4	11(4	NUM
esutjss-283	334	8	)	)	PUNCT
esutjss-283	334	9	,	,	PUNCT
esutjss-283	334	10	203	203	NUM
esutjss-283	334	11	-	-	SYM
esutjss-283	334	12	213	213	NUM
esutjss-283	334	13	.	.	PUNCT
esutjss-283	335	1	syafrizal	syafrizal	PROPN
esutjss-283	335	2	,	,	PUNCT
esutjss-283	335	3	a.	a.	NOUN
esutjss-283	335	4	,	,	PUNCT
esutjss-283	335	5	ilham	ilham	PROPN
esutjss-283	335	6	,	,	PUNCT
esutjss-283	335	7	r.	r.	PROPN
esutjss-283	335	8	n.	n.	PROPN
esutjss-283	335	9	,	,	PUNCT
esutjss-283	335	10	&	&	CCONJ
esutjss-283	335	11	muchtar	muchtar	PROPN
esutjss-283	335	12	,	,	PUNCT
esutjss-283	335	13	d.	d.	PROPN
esutjss-283	335	14	(	(	PUNCT
esutjss-283	335	15	2023	2023	NUM
esutjss-283	335	16	)	)	PUNCT
esutjss-283	335	17	.	.	PUNCT
esutjss-283	336	1	effect	effect	NOUN
esutjss-283	336	2	of	of	ADP
esutjss-283	336	3	capital	capital	NOUN
esutjss-283	336	4	adequacy	adequacy	NOUN
esutjss-283	336	5	ratio	ratio	NOUN
esutjss-283	336	6	,	,	PUNCT
esutjss-283	336	7	non	non	ADJ
esutjss-283	336	8	performing	perform	VERB
esutjss-283	336	9	financing	financing	NOUN
esutjss-283	336	10	,	,	PUNCT
esutjss-283	336	11	financing	financing	NOUN
esutjss-283	336	12	to	to	PART
esutjss-283	336	13	deposit	deposit	VERB
esutjss-283	336	14	ratio	ratio	NOUN
esutjss-283	336	15	,	,	PUNCT
esutjss-283	336	16	operating	operating	NOUN
esutjss-283	336	17	expenses	expense	NOUN
esutjss-283	336	18	and	and	CCONJ
esutjss-283	336	19	operational	operational	ADJ
esutjss-283	336	20	income	income	NOUN
esutjss-283	336	21	on	on	ADP
esutjss-283	336	22	profitability	profitability	NOUN
esutjss-283	336	23	at	at	ADP
esutjss-283	336	24	pt	pt	PROPN
esutjss-283	336	25	.	.	PROPN
esutjss-283	336	26	bank	bank	PROPN
esutjss-283	336	27	aceh	aceh	PROPN
esutjss-283	336	28	syariah	syariah	PROPN
esutjss-283	336	29	.	.	PUNCT
esutjss-283	337	1	journal	journal	PROPN
esutjss-283	337	2	of	of	ADP
esutjss-283	337	3	accounting	accounting	NOUN
esutjss-283	337	4	research	research	NOUN
esutjss-283	337	5	,	,	PUNCT
esutjss-283	337	6	utility	utility	NOUN
esutjss-283	337	7	finance	finance	NOUN
esutjss-283	337	8	and	and	CCONJ
esutjss-283	337	9	digital	digital	ADJ
esutjss-283	337	10	assets	asset	NOUN
esutjss-283	337	11	,	,	PUNCT
esutjss-283	337	12	1(4	1(4	NUM
esutjss-283	337	13	)	)	PUNCT
esutjss-283	337	14	,	,	PUNCT
esutjss-283	337	15	312	312	NUM
esutjss-283	337	16	-	-	SYM
esutjss-283	337	17	322	322	NUM
esutjss-283	337	18	.	.	PUNCT
esutjss-283	338	1	thuy	thuy	PROPN
esutjss-283	338	2	,	,	PUNCT
esutjss-283	338	3	d.	d.	PROPN
esutjss-283	338	4	t.	t.	PROPN
esutjss-283	338	5	(	(	PUNCT
esutjss-283	338	6	2023	2023	NUM
esutjss-283	338	7	)	)	PUNCT
esutjss-283	338	8	.	.	PUNCT
esutjss-283	339	1	literature	literature	PROPN
esutjss-283	339	2	review	review	NOUN
esutjss-283	339	3	on	on	ADP
esutjss-283	339	4	factors	factor	NOUN
esutjss-283	339	5	affecting	affect	VERB
esutjss-283	339	6	financial	financial	ADJ
esutjss-283	339	7	performance	performance	NOUN
esutjss-283	339	8	of	of	ADP
esutjss-283	339	9	firms	firm	NOUN
esutjss-283	339	10	.	.	PUNCT
esutjss-283	340	1	international	international	ADJ
esutjss-283	340	2	journal	journal	PROPN
esutjss-283	340	3	of	of	ADP
esutjss-283	340	4	business	business	NOUN
esutjss-283	340	5	and	and	CCONJ
esutjss-283	340	6	management	management	NOUN
esutjss-283	340	7	invention	invention	NOUN
esutjss-283	340	8	,	,	PUNCT
esutjss-283	340	9	12(6	12(6	NUM
esutjss-283	340	10	)	)	PUNCT
esutjss-283	340	11	,	,	PUNCT
esutjss-283	340	12	181	181	NUM
esutjss-283	340	13	-	-	SYM
esutjss-283	340	14	188	188	NUM
esutjss-283	340	15	.	.	PUNCT
esutjss-283	341	1	utami	utami	PROPN
esutjss-283	341	2	,	,	PUNCT
esutjss-283	341	3	s.	s.	PROPN
esutjss-283	341	4	w.	w.	PROPN
esutjss-283	341	5	(	(	PUNCT
esutjss-283	341	6	2023	2023	NUM
esutjss-283	341	7	)	)	PUNCT
esutjss-283	341	8	.	.	PUNCT
esutjss-283	342	1	the	the	DET
esutjss-283	342	2	effect	effect	NOUN
esutjss-283	342	3	of	of	ADP
esutjss-283	342	4	financial	financial	ADJ
esutjss-283	342	5	performance	performance	NOUN
esutjss-283	342	6	and	and	CCONJ
esutjss-283	342	7	capital	capital	NOUN
esutjss-283	342	8	structure	structure	NOUN
esutjss-283	342	9	on	on	ADP
esutjss-283	342	10	company	company	NOUN
esutjss-283	342	11	value	value	NOUN
esutjss-283	342	12	with	with	ADP
esutjss-283	342	13	company	company	NOUN
esutjss-283	342	14	size	size	NOUN
esutjss-283	342	15	as	as	ADP
esutjss-283	342	16	a	a	DET
esutjss-283	342	17	moderation	moderation	NOUN
esutjss-283	342	18	variable	variable	NOUN
esutjss-283	342	19	.	.	PUNCT
esutjss-283	343	1	asian	asian	ADJ
esutjss-283	343	2	journal	journal	PROPN
esutjss-283	343	3	of	of	ADP
esutjss-283	343	4	economics	economic	NOUN
esutjss-283	343	5	,	,	PUNCT
esutjss-283	343	6	business	business	NOUN
esutjss-283	343	7	and	and	CCONJ
esutjss-283	343	8	accounting	accounting	NOUN
esutjss-283	343	9	,	,	PUNCT
esutjss-283	343	10	23(24	23(24	NUM
esutjss-283	343	11	)	)	PUNCT
esutjss-283	343	12	,	,	PUNCT
esutjss-283	343	13	112	112	NUM
esutjss-283	343	14	-	-	SYM
esutjss-283	343	15	23	23	NUM
esutjss-283	343	16	.	.	PUNCT
esutjss-283	344	1	https://doi.org/10.9734/ajeba/2023/v23i241191	https://doi.org/10.9734/ajeba/2023/v23i241191	PROPN
esutjss-283	344	2	https://doi.org/10.1007/978-94-007-0753-5_818	https://doi.org/10.1007/978-94-007-0753-5_818	NUM
esutjss-283	345	1	https://doi.org/10.1007/978-94-007-0753-5_818	https://doi.org/10.1007/978-94-007-0753-5_818	NUM
esutjss-283	345	2	https://doi.org/10.60079/aefs.v1i2.112	https://doi.org/10.60079/aefs.v1i2.112	PROPN
esutjss-283	345	3	https://doi.org/10.24912/ijaeb.v1i1.363-373	https://doi.org/10.24912/ijaeb.v1i1.363-373	PROPN
esutjss-283	345	4	https://doi.org/10.9734/ajeba/2023/v23i241191	https://doi.org/10.9734/ajeba/2023/v23i241191	PROPN
esutjss-283	345	5	281	281	NUM
esutjss-283	345	6	van	van	NOUN
esutjss-283	345	7	,	,	PUNCT
esutjss-283	345	8	g.	g.	PROPN
esutjss-283	345	9	g.	g.	PROPN
esutjss-283	345	10	(	(	PUNCT
esutjss-283	345	11	2022	2022	NUM
esutjss-283	345	12	)	)	PUNCT
esutjss-283	345	13	.	.	PUNCT
esutjss-283	346	1	the	the	DET
esutjss-283	346	2	theory	theory	NOUN
esutjss-283	346	3	of	of	ADP
esutjss-283	346	4	efficient	efficient	ADJ
esutjss-283	346	5	growth	growth	NOUN
esutjss-283	346	6	.	.	PUNCT
esutjss-283	347	1	munich	munich	PROPN
esutjss-283	347	2	personal	personal	PROPN
esutjss-283	347	3	repec	repec	PROPN
esutjss-283	347	4	archive	archive	PROPN
esutjss-283	347	5	(	(	PUNCT
esutjss-283	347	6	mpra	mpra	PROPN
esutjss-283	347	7	)	)	PUNCT
esutjss-283	347	8	.	.	PUNCT
esutjss-283	348	1	available	available	ADJ
esutjss-283	348	2	at	at	ADP
esutjss-283	348	3	:	:	PUNCT
esutjss-283	348	4	https://mpra.ub.uni-muenchen.de/111461	https://mpra.ub.uni-muenchen.de/111461	ADV
esutjss-283	348	5	https://mpra.ub.uni-muenchen.de/111461	https://mpra.ub.uni-muenchen.de/111461	ADP
esutjss-283	348	6	page	page	NOUN
esutjss-283	348	7	7	7	NUM