id	sid	tid	token	lemma	pos
fueconorg-11557	1	1	11557	11557	NUM
fueconorg-11557	1	2	facta	facta	PROPN
fueconorg-11557	1	3	universitatis	universitatis	PROPN
fueconorg-11557	1	4	series	series	NOUN
fueconorg-11557	1	5	:	:	PUNCT
fueconorg-11557	1	6	economics	economic	NOUN
fueconorg-11557	1	7	and	and	CCONJ
fueconorg-11557	1	8	organization	organization	NOUN
fueconorg-11557	1	9	vol	vol	NOUN
fueconorg-11557	1	10	.	.	PROPN
fueconorg-11557	1	11	21	21	NUM
fueconorg-11557	1	12	,	,	PUNCT
fueconorg-11557	1	13	no	no	DET
fueconorg-11557	1	14	1	1	NUM
fueconorg-11557	1	15	,	,	PUNCT
fueconorg-11557	1	16	2024	2024	NUM
fueconorg-11557	1	17	,	,	PUNCT
fueconorg-11557	1	18	pp	pp	ADV
fueconorg-11557	1	19	.	.	PUNCT
fueconorg-11557	2	1	25	25	NUM
fueconorg-11557	2	2	45	45	NUM
fueconorg-11557	2	3	https://doi.org/10.22190/fueo230211002a	https://doi.org/10.22190/fueo230211002a	PROPN
fueconorg-11557	2	4	©	©	ADP
fueconorg-11557	2	5	2024	2024	NUM
fueconorg-11557	2	6	by	by	ADP
fueconorg-11557	2	7	university	university	PROPN
fueconorg-11557	2	8	of	of	ADP
fueconorg-11557	2	9	niš	niš	PROPN
fueconorg-11557	2	10	,	,	PUNCT
fueconorg-11557	2	11	serbia	serbia	PROPN
fueconorg-11557	2	12	|	|	ADV
fueconorg-11557	2	13	creative	creative	ADJ
fueconorg-11557	2	14	commons	common	NOUN
fueconorg-11557	2	15	licence	licence	NOUN
fueconorg-11557	2	16	:	:	PUNCT
fueconorg-11557	2	17	cc	cc	VERB
fueconorg-11557	2	18	by	by	ADP
fueconorg-11557	2	19	-	-	PUNCT
fueconorg-11557	2	20	nc	nc	VERB
fueconorg-11557	2	21	-	-	PUNCT
fueconorg-11557	2	22	nd	nd	ADV
fueconorg-11557	2	23	original	original	ADJ
fueconorg-11557	2	24	scientific	scientific	ADJ
fueconorg-11557	2	25	paper	paper	NOUN
fueconorg-11557	2	26	working	work	VERB
fueconorg-11557	2	27	capital	capital	NOUN
fueconorg-11557	2	28	and	and	CCONJ
fueconorg-11557	2	29	tax	tax	NOUN
fueconorg-11557	2	30	payable	payable	ADJ
fueconorg-11557	2	31	:	:	PUNCT
fueconorg-11557	2	32	analysis	analysis	NOUN
fueconorg-11557	2	33	of	of	ADP
fueconorg-11557	2	34	interrelationship	interrelationship	NOUN
fueconorg-11557	2	35	in	in	ADP
fueconorg-11557	2	36	manufacturing	manufacturing	NOUN
fueconorg-11557	2	37	companies1	companies1	PROPN
fueconorg-11557	2	38	udc	udc	NOUN
fueconorg-11557	2	39	330.142.212:336.22]:658.5	330.142.212:336.22]:658.5	PROPN
fueconorg-11557	3	1	tajudeen	tajudeen	NOUN
fueconorg-11557	3	2	a.	a.	NOUN
fueconorg-11557	3	3	adegbite1	adegbite1	NOUN
fueconorg-11557	3	4	,	,	PUNCT
fueconorg-11557	3	5	sunday	sunday	PROPN
fueconorg-11557	3	6	joseph	joseph	PROPN
fueconorg-11557	3	7	inyada2	inyada2	PROPN
fueconorg-11557	3	8	1al	1al	PROPN
fueconorg-11557	3	9	-	-	PUNCT
fueconorg-11557	3	10	hikmah	hikmah	PROPN
fueconorg-11557	3	11	university	university	NOUN
fueconorg-11557	3	12	,	,	PUNCT
fueconorg-11557	3	13	department	department	NOUN
fueconorg-11557	3	14	of	of	ADP
fueconorg-11557	3	15	accounting	accounting	PROPN
fueconorg-11557	3	16	,	,	PUNCT
fueconorg-11557	3	17	ilorin	ilorin	PROPN
fueconorg-11557	3	18	,	,	PUNCT
fueconorg-11557	3	19	kwara	kwara	PROPN
fueconorg-11557	3	20	state	state	PROPN
fueconorg-11557	3	21	,	,	PUNCT
fueconorg-11557	3	22	nigeria	nigeria	PROPN
fueconorg-11557	3	23	2nigerian	2nigerian	NUM
fueconorg-11557	3	24	army	army	NOUN
fueconorg-11557	3	25	university	university	NOUN
fueconorg-11557	3	26	,	,	PUNCT
fueconorg-11557	3	27	department	department	NOUN
fueconorg-11557	3	28	of	of	ADP
fueconorg-11557	3	29	accounting	accounting	PROPN
fueconorg-11557	3	30	,	,	PUNCT
fueconorg-11557	3	31	biu	biu	PROPN
fueconorg-11557	3	32	borno	borno	PROPN
fueconorg-11557	3	33	state	state	PROPN
fueconorg-11557	3	34	,	,	PUNCT
fueconorg-11557	3	35	nigeria	nigeria	PROPN
fueconorg-11557	3	36	orcid	orcid	NOUN
fueconorg-11557	4	1	i	i	PRON
fueconorg-11557	4	2	d	d	NOUN
fueconorg-11557	4	3	:	:	PUNCT
fueconorg-11557	4	4	tajudeen	tajudeen	NOUN
fueconorg-11557	4	5	a.	a.	NOUN
fueconorg-11557	4	6	adegbite	adegbite	PROPN
fueconorg-11557	5	1	https://orcid.org/0000-0001-7456-0172	https://orcid.org/0000-0001-7456-0172	PROPN
fueconorg-11557	5	2	sunday	sunday	PROPN
fueconorg-11557	5	3	joseph	joseph	PROPN
fueconorg-11557	5	4	inyada	inyada	PROPN
fueconorg-11557	5	5	n	n	PROPN
fueconorg-11557	5	6	/	/	SYM
fueconorg-11557	5	7	a	a	DET
fueconorg-11557	5	8	abstract	abstract	NOUN
fueconorg-11557	5	9	.	.	PUNCT
fueconorg-11557	6	1	most	most	ADJ
fueconorg-11557	6	2	of	of	ADP
fueconorg-11557	6	3	the	the	DET
fueconorg-11557	6	4	manufacturing	manufacturing	NOUN
fueconorg-11557	6	5	firms	firm	NOUN
fueconorg-11557	6	6	are	be	AUX
fueconorg-11557	6	7	blamed	blame	VERB
fueconorg-11557	6	8	for	for	ADP
fueconorg-11557	6	9	the	the	DET
fueconorg-11557	6	10	inability	inability	NOUN
fueconorg-11557	6	11	to	to	PART
fueconorg-11557	6	12	fulfill	fulfill	VERB
fueconorg-11557	6	13	their	their	PRON
fueconorg-11557	6	14	obligations	obligation	NOUN
fueconorg-11557	6	15	to	to	ADP
fueconorg-11557	6	16	the	the	DET
fueconorg-11557	6	17	government	government	NOUN
fueconorg-11557	6	18	on	on	ADP
fueconorg-11557	6	19	working	work	VERB
fueconorg-11557	6	20	capital	capital	NOUN
fueconorg-11557	6	21	inadequacy	inadequacy	NOUN
fueconorg-11557	6	22	and	and	CCONJ
fueconorg-11557	6	23	ineffective	ineffective	ADJ
fueconorg-11557	6	24	plan	plan	NOUN
fueconorg-11557	6	25	,	,	PUNCT
fueconorg-11557	6	26	control	control	NOUN
fueconorg-11557	6	27	and	and	CCONJ
fueconorg-11557	6	28	monitoring	monitoring	NOUN
fueconorg-11557	6	29	which	which	PRON
fueconorg-11557	6	30	led	lead	VERB
fueconorg-11557	6	31	to	to	ADP
fueconorg-11557	6	32	business	business	NOUN
fueconorg-11557	6	33	failures	failure	NOUN
fueconorg-11557	6	34	,	,	PUNCT
fueconorg-11557	6	35	and	and	CCONJ
fueconorg-11557	6	36	profitability	profitability	NOUN
fueconorg-11557	6	37	reduction	reduction	NOUN
fueconorg-11557	6	38	which	which	PRON
fueconorg-11557	6	39	invariably	invariably	ADV
fueconorg-11557	6	40	reduced	reduce	VERB
fueconorg-11557	6	41	tax	tax	NOUN
fueconorg-11557	6	42	payable	payable	ADJ
fueconorg-11557	6	43	to	to	ADP
fueconorg-11557	6	44	the	the	DET
fueconorg-11557	6	45	government	government	NOUN
fueconorg-11557	6	46	in	in	ADP
fueconorg-11557	6	47	the	the	DET
fueconorg-11557	6	48	past	past	NOUN
fueconorg-11557	6	49	.	.	PUNCT
fueconorg-11557	7	1	to	to	ADP
fueconorg-11557	7	2	this	this	DET
fueconorg-11557	7	3	effect	effect	NOUN
fueconorg-11557	7	4	,	,	PUNCT
fueconorg-11557	7	5	therefore	therefore	ADV
fueconorg-11557	7	6	,	,	PUNCT
fueconorg-11557	7	7	this	this	DET
fueconorg-11557	7	8	study	study	NOUN
fueconorg-11557	7	9	examined	examine	VERB
fueconorg-11557	7	10	working	work	VERB
fueconorg-11557	7	11	capital	capital	NOUN
fueconorg-11557	7	12	effect	effect	NOUN
fueconorg-11557	7	13	on	on	ADP
fueconorg-11557	7	14	tax	tax	NOUN
fueconorg-11557	7	15	payable	payable	ADJ
fueconorg-11557	7	16	in	in	ADP
fueconorg-11557	7	17	nigeria	nigeria	PROPN
fueconorg-11557	7	18	manufacturing	manufacturing	NOUN
fueconorg-11557	7	19	companies	company	NOUN
fueconorg-11557	7	20	.	.	PUNCT
fueconorg-11557	8	1	ten	ten	NUM
fueconorg-11557	8	2	manufacturing	manufacturing	NOUN
fueconorg-11557	8	3	companies	company	NOUN
fueconorg-11557	8	4	were	be	AUX
fueconorg-11557	8	5	selected	select	VERB
fueconorg-11557	8	6	from	from	ADP
fueconorg-11557	8	7	listed	list	VERB
fueconorg-11557	8	8	manufacturing	manufacturing	NOUN
fueconorg-11557	8	9	companies	company	NOUN
fueconorg-11557	8	10	in	in	ADP
fueconorg-11557	8	11	the	the	DET
fueconorg-11557	8	12	nigeria	nigeria	PROPN
fueconorg-11557	8	13	stock	stock	PROPN
fueconorg-11557	8	14	exchange	exchange	PROPN
fueconorg-11557	8	15	jurisdiction	jurisdiction	NOUN
fueconorg-11557	8	16	from	from	ADP
fueconorg-11557	8	17	2010	2010	NUM
fueconorg-11557	8	18	to	to	ADP
fueconorg-11557	8	19	2022	2022	NUM
fueconorg-11557	8	20	.	.	PUNCT
fueconorg-11557	9	1	the	the	DET
fueconorg-11557	9	2	data	datum	NOUN
fueconorg-11557	9	3	sourced	source	VERB
fueconorg-11557	9	4	were	be	AUX
fueconorg-11557	9	5	:	:	PUNCT
fueconorg-11557	9	6	receivable	receivable	ADJ
fueconorg-11557	9	7	,	,	PUNCT
fueconorg-11557	9	8	inventory	inventory	NOUN
fueconorg-11557	9	9	,	,	PUNCT
fueconorg-11557	9	10	payable	payable	ADJ
fueconorg-11557	9	11	,	,	PUNCT
fueconorg-11557	9	12	profit	profit	NOUN
fueconorg-11557	9	13	before	before	ADP
fueconorg-11557	9	14	tax	tax	NOUN
fueconorg-11557	9	15	,	,	PUNCT
fueconorg-11557	9	16	and	and	CCONJ
fueconorg-11557	9	17	the	the	DET
fueconorg-11557	9	18	firm	firm	ADJ
fueconorg-11557	9	19	size	size	NOUN
fueconorg-11557	9	20	(	(	PUNCT
fueconorg-11557	9	21	the	the	DET
fueconorg-11557	9	22	net	net	ADJ
fueconorg-11557	9	23	asset	asset	NOUN
fueconorg-11557	9	24	of	of	ADP
fueconorg-11557	9	25	the	the	DET
fueconorg-11557	9	26	companies	company	NOUN
fueconorg-11557	9	27	)	)	PUNCT
fueconorg-11557	9	28	from	from	ADP
fueconorg-11557	9	29	published	publish	VERB
fueconorg-11557	9	30	annual	annual	ADJ
fueconorg-11557	9	31	financial	financial	ADJ
fueconorg-11557	9	32	statement	statement	NOUN
fueconorg-11557	9	33	from	from	ADP
fueconorg-11557	9	34	2010	2010	NUM
fueconorg-11557	9	35	to	to	ADP
fueconorg-11557	9	36	2022	2022	NUM
fueconorg-11557	9	37	.	.	PUNCT
fueconorg-11557	10	1	after	after	ADP
fueconorg-11557	10	2	the	the	DET
fueconorg-11557	10	3	data	data	NOUN
fueconorg-11557	10	4	arrangement	arrangement	NOUN
fueconorg-11557	10	5	,	,	PUNCT
fueconorg-11557	10	6	we	we	PRON
fueconorg-11557	10	7	employed	employ	VERB
fueconorg-11557	10	8	panel	panel	NOUN
fueconorg-11557	10	9	data	datum	NOUN
fueconorg-11557	10	10	analysis	analysis	NOUN
fueconorg-11557	10	11	to	to	PART
fueconorg-11557	10	12	gauge	gauge	VERB
fueconorg-11557	10	13	working	work	VERB
fueconorg-11557	10	14	capital	capital	NOUN
fueconorg-11557	10	15	effect	effect	NOUN
fueconorg-11557	10	16	on	on	ADP
fueconorg-11557	10	17	tax	tax	NOUN
fueconorg-11557	10	18	payable	payable	ADJ
fueconorg-11557	10	19	in	in	ADP
fueconorg-11557	10	20	nigerian	nigerian	ADJ
fueconorg-11557	10	21	manufacturing	manufacturing	NOUN
fueconorg-11557	10	22	companies	company	NOUN
fueconorg-11557	10	23	.	.	PUNCT
fueconorg-11557	11	1	we	we	PRON
fueconorg-11557	11	2	conducted	conduct	VERB
fueconorg-11557	11	3	unit	unit	NOUN
fueconorg-11557	11	4	root	root	NOUN
fueconorg-11557	11	5	test	test	NOUN
fueconorg-11557	11	6	(	(	PUNCT
fueconorg-11557	11	7	panel	panel	NOUN
fueconorg-11557	11	8	)	)	PUNCT
fueconorg-11557	11	9	to	to	PART
fueconorg-11557	11	10	examine	examine	VERB
fueconorg-11557	11	11	the	the	DET
fueconorg-11557	11	12	stationary	stationary	NOUN
fueconorg-11557	11	13	of	of	ADP
fueconorg-11557	11	14	the	the	DET
fueconorg-11557	11	15	variables	variable	NOUN
fueconorg-11557	11	16	.	.	PUNCT
fueconorg-11557	12	1	pearson	pearson	PROPN
fueconorg-11557	12	2	correlation	correlation	PROPN
fueconorg-11557	12	3	,	,	PUNCT
fueconorg-11557	12	4	panel	panel	NOUN
fueconorg-11557	12	5	regression	regression	NOUN
fueconorg-11557	12	6	analysis	analysis	NOUN
fueconorg-11557	12	7	,	,	PUNCT
fueconorg-11557	12	8	feasible	feasible	ADJ
fueconorg-11557	12	9	generalized	generalized	ADJ
fueconorg-11557	12	10	least	least	ADJ
fueconorg-11557	12	11	squares	square	NOUN
fueconorg-11557	12	12	(	(	PUNCT
fueconorg-11557	12	13	fgls	fgls	NUM
fueconorg-11557	12	14	)	)	PUNCT
fueconorg-11557	12	15	,	,	PUNCT
fueconorg-11557	12	16	and	and	CCONJ
fueconorg-11557	12	17	other	other	ADJ
fueconorg-11557	12	18	post	post	NOUN
fueconorg-11557	12	19	estimation	estimation	NOUN
fueconorg-11557	12	20	tests	test	NOUN
fueconorg-11557	12	21	like	like	ADP
fueconorg-11557	12	22	autocorrelation	autocorrelation	NOUN
fueconorg-11557	12	23	,	,	PUNCT
fueconorg-11557	12	24	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-11557	12	25	test	test	NOUN
fueconorg-11557	12	26	,	,	PUNCT
fueconorg-11557	12	27	and	and	CCONJ
fueconorg-11557	12	28	hausman	hausman	PROPN
fueconorg-11557	12	29	test	test	NOUN
fueconorg-11557	12	30	was	be	AUX
fueconorg-11557	12	31	also	also	ADV
fueconorg-11557	12	32	launched	launch	VERB
fueconorg-11557	12	33	to	to	PART
fueconorg-11557	12	34	gauge	gauge	VERB
fueconorg-11557	12	35	the	the	DET
fueconorg-11557	12	36	model	model	NOUN
fueconorg-11557	12	37	suitability	suitability	NOUN
fueconorg-11557	12	38	between	between	ADP
fueconorg-11557	12	39	random	random	ADJ
fueconorg-11557	12	40	and	and	CCONJ
fueconorg-11557	12	41	fixed	fix	VERB
fueconorg-11557	12	42	effect	effect	NOUN
fueconorg-11557	12	43	while	while	SCONJ
fueconorg-11557	12	44	breusch	breusch	ADV
fueconorg-11557	12	45	–	–	PUNCT
fueconorg-11557	12	46	pagan	pagan	VERB
fueconorg-11557	12	47	lm	lm	INTJ
fueconorg-11557	12	48	was	be	AUX
fueconorg-11557	12	49	further	far	ADV
fueconorg-11557	12	50	launched	launch	VERB
fueconorg-11557	12	51	to	to	PART
fueconorg-11557	12	52	select	select	VERB
fueconorg-11557	12	53	between	between	ADP
fueconorg-11557	12	54	random	random	ADJ
fueconorg-11557	12	55	and	and	CCONJ
fueconorg-11557	12	56	pooled	pooled	ADJ
fueconorg-11557	12	57	ols	ol	NOUN
fueconorg-11557	12	58	.	.	PUNCT
fueconorg-11557	13	1	the	the	DET
fueconorg-11557	13	2	outcome	outcome	NOUN
fueconorg-11557	13	3	shows	show	VERB
fueconorg-11557	13	4	that	that	SCONJ
fueconorg-11557	13	5	receivable	receivable	NOUN
fueconorg-11557	13	6	,	,	PUNCT
fueconorg-11557	13	7	inventory	inventory	NOUN
fueconorg-11557	13	8	,	,	PUNCT
fueconorg-11557	13	9	and	and	CCONJ
fueconorg-11557	13	10	payable	payable	ADJ
fueconorg-11557	13	11	are	be	AUX
fueconorg-11557	13	12	favourably	favourably	ADV
fueconorg-11557	13	13	significant	significant	ADJ
fueconorg-11557	13	14	to	to	ADP
fueconorg-11557	13	15	taxpab	taxpab	NOUN
fueconorg-11557	13	16	which	which	PRON
fueconorg-11557	13	17	ultimately	ultimately	ADV
fueconorg-11557	13	18	divulges	divulge	VERB
fueconorg-11557	13	19	the	the	DET
fueconorg-11557	13	20	significance	significance	NOUN
fueconorg-11557	13	21	of	of	ADP
fueconorg-11557	13	22	working	work	VERB
fueconorg-11557	13	23	capital	capital	NOUN
fueconorg-11557	13	24	components	component	NOUN
fueconorg-11557	13	25	on	on	ADP
fueconorg-11557	13	26	tax	tax	NOUN
fueconorg-11557	13	27	payable	payable	NOUN
fueconorg-11557	13	28	.	.	PUNCT
fueconorg-11557	14	1	conclusively	conclusively	ADV
fueconorg-11557	14	2	,	,	PUNCT
fueconorg-11557	14	3	working	work	VERB
fueconorg-11557	14	4	capital	capital	NOUN
fueconorg-11557	14	5	significantly	significantly	ADV
fueconorg-11557	14	6	,	,	PUNCT
fueconorg-11557	14	7	statistically	statistically	ADV
fueconorg-11557	14	8	and	and	CCONJ
fueconorg-11557	14	9	progressively	progressively	ADV
fueconorg-11557	14	10	influences	influence	VERB
fueconorg-11557	14	11	tax	tax	NOUN
fueconorg-11557	14	12	payable	payable	ADJ
fueconorg-11557	14	13	in	in	ADP
fueconorg-11557	14	14	nigeria	nigeria	PROPN
fueconorg-11557	14	15	manufacturing	manufacturing	NOUN
fueconorg-11557	14	16	companies	company	NOUN
fueconorg-11557	14	17	.	.	PUNCT
fueconorg-11557	15	1	we	we	PRON
fueconorg-11557	15	2	further	far	ADV
fueconorg-11557	15	3	recommended	recommend	VERB
fueconorg-11557	15	4	that	that	SCONJ
fueconorg-11557	15	5	more	more	ADJ
fueconorg-11557	15	6	efforts	effort	NOUN
fueconorg-11557	15	7	should	should	AUX
fueconorg-11557	15	8	be	be	AUX
fueconorg-11557	15	9	expended	expend	VERB
fueconorg-11557	15	10	by	by	ADP
fueconorg-11557	15	11	manufacturing	manufacture	VERB
fueconorg-11557	15	12	companies	company	NOUN
fueconorg-11557	15	13	to	to	PART
fueconorg-11557	15	14	effectively	effectively	ADV
fueconorg-11557	15	15	utilize	utilize	VERB
fueconorg-11557	15	16	their	their	PRON
fueconorg-11557	15	17	working	work	VERB
fueconorg-11557	15	18	capital	capital	NOUN
fueconorg-11557	15	19	in	in	ADP
fueconorg-11557	15	20	their	their	PRON
fueconorg-11557	15	21	custody	custody	NOUN
fueconorg-11557	15	22	because	because	SCONJ
fueconorg-11557	15	23	a	a	DET
fueconorg-11557	15	24	good	good	ADJ
fueconorg-11557	15	25	exploitation	exploitation	NOUN
fueconorg-11557	15	26	of	of	ADP
fueconorg-11557	15	27	working	work	VERB
fueconorg-11557	15	28	capital	capital	NOUN
fueconorg-11557	15	29	enhances	enhance	VERB
fueconorg-11557	15	30	company	company	NOUN
fueconorg-11557	15	31	’s	’s	PART
fueconorg-11557	15	32	profitability	profitability	NOUN
fueconorg-11557	15	33	and	and	CCONJ
fueconorg-11557	15	34	augments	augment	VERB
fueconorg-11557	15	35	the	the	DET
fueconorg-11557	15	36	strength	strength	NOUN
fueconorg-11557	15	37	for	for	ADP
fueconorg-11557	15	38	markets	market	NOUN
fueconorg-11557	15	39	competitiveness	competitiveness	NOUN
fueconorg-11557	15	40	,	,	PUNCT
fueconorg-11557	15	41	firm	firm	ADJ
fueconorg-11557	15	42	value	value	NOUN
fueconorg-11557	15	43	,	,	PUNCT
fueconorg-11557	15	44	and	and	CCONJ
fueconorg-11557	15	45	shareholders	shareholder	NOUN
fueconorg-11557	15	46	’	'	PUNCT
fueconorg-11557	15	47	wealth	wealth	NOUN
fueconorg-11557	15	48	.	.	PUNCT
fueconorg-11557	16	1	key	key	ADJ
fueconorg-11557	16	2	words	word	NOUN
fueconorg-11557	16	3	:	:	PUNCT
fueconorg-11557	16	4	tax	tax	NOUN
fueconorg-11557	16	5	payable	payable	NOUN
fueconorg-11557	16	6	,	,	PUNCT
fueconorg-11557	16	7	manufacturing	manufacturing	NOUN
fueconorg-11557	16	8	companies	company	NOUN
fueconorg-11557	16	9	,	,	PUNCT
fueconorg-11557	16	10	working	working	NOUN
fueconorg-11557	16	11	capital	capital	NOUN
fueconorg-11557	16	12	,	,	PUNCT
fueconorg-11557	16	13	receivable	receivable	ADJ
fueconorg-11557	16	14	,	,	PUNCT
fueconorg-11557	16	15	payable	payable	ADJ
fueconorg-11557	16	16	,	,	PUNCT
fueconorg-11557	16	17	cash	cash	NOUN
fueconorg-11557	16	18	and	and	CCONJ
fueconorg-11557	16	19	cash	cash	NOUN
fueconorg-11557	16	20	equivalent	equivalent	NOUN
fueconorg-11557	16	21	,	,	PUNCT
fueconorg-11557	16	22	inventory	inventory	NOUN
fueconorg-11557	16	23	.	.	PUNCT
fueconorg-11557	17	1	jel	jel	PROPN
fueconorg-11557	17	2	classification	classification	PROPN
fueconorg-11557	17	3	:	:	PUNCT
fueconorg-11557	17	4	h25	h25	PROPN
fueconorg-11557	17	5	;	;	PUNCT
fueconorg-11557	17	6	l66	l66	NOUN
fueconorg-11557	17	7	;	;	PUNCT
fueconorg-11557	17	8	g32	g32	NOUN
fueconorg-11557	17	9	;	;	PUNCT
fueconorg-11557	17	10	g31	g31	PROPN
fueconorg-11557	17	11	received	receive	VERB
fueconorg-11557	17	12	february	february	PROPN
fueconorg-11557	17	13	11	11	NUM
fueconorg-11557	17	14	,	,	PUNCT
fueconorg-11557	17	15	2023	2023	NUM
fueconorg-11557	17	16	/	/	SYM
fueconorg-11557	17	17	revised	revise	VERB
fueconorg-11557	17	18	march	march	PROPN
fueconorg-11557	17	19	12	12	NUM
fueconorg-11557	17	20	,	,	PUNCT
fueconorg-11557	17	21	2024	2024	NUM
fueconorg-11557	17	22	/	/	SYM
fueconorg-11557	17	23	accepted	accept	VERB
fueconorg-11557	17	24	march	march	PROPN
fueconorg-11557	17	25	25	25	NUM
fueconorg-11557	17	26	,	,	PUNCT
fueconorg-11557	17	27	2024	2024	NUM
fueconorg-11557	17	28	corresponding	correspond	VERB
fueconorg-11557	17	29	author	author	NOUN
fueconorg-11557	17	30	:	:	PUNCT
fueconorg-11557	17	31	tajudeen	tajudeen	NOUN
fueconorg-11557	17	32	a.	a.	NOUN
fueconorg-11557	17	33	adegbite	adegbite	PROPN
fueconorg-11557	17	34	al	al	PROPN
fueconorg-11557	17	35	-	-	PUNCT
fueconorg-11557	17	36	hikmah	hikmah	PROPN
fueconorg-11557	17	37	university	university	NOUN
fueconorg-11557	17	38	,	,	PUNCT
fueconorg-11557	17	39	department	department	NOUN
fueconorg-11557	17	40	of	of	ADP
fueconorg-11557	17	41	accounting	accounting	PROPN
fueconorg-11557	17	42	,	,	PUNCT
fueconorg-11557	17	43	adeta	adeta	PROPN
fueconorg-11557	17	44	road	road	NOUN
fueconorg-11557	17	45	,	,	PUNCT
fueconorg-11557	17	46	pmb	pmb	PROPN
fueconorg-11557	17	47	1601	1601	NUM
fueconorg-11557	17	48	,	,	PUNCT
fueconorg-11557	17	49	ilorin	ilorin	NOUN
fueconorg-11557	17	50	603108	603108	NUM
fueconorg-11557	17	51	,	,	PUNCT
fueconorg-11557	17	52	kwara	kwara	PROPN
fueconorg-11557	17	53	state	state	PROPN
fueconorg-11557	17	54	,	,	PUNCT
fueconorg-11557	17	55	nigeria	nigeria	PROPN
fueconorg-11557	17	56	|	|	ADV
fueconorg-11557	17	57	e	e	NOUN
fueconorg-11557	17	58	-	-	NOUN
fueconorg-11557	17	59	mail	mail	NOUN
fueconorg-11557	17	60	:	:	PUNCT
fueconorg-11557	17	61	adetajud@yahoo.com	adetajud@yahoo.com	X
fueconorg-11557	18	1	https://orcid.org/0000-0001-7456-0172	https://orcid.org/0000-0001-7456-0172	NOUN
fueconorg-11557	18	2	mailto:adetajud@yahoo.com	mailto:adetajud@yahoo.com	X
fueconorg-11557	18	3	26	26	NUM
fueconorg-11557	18	4	t.	t.	PROPN
fueconorg-11557	18	5	a.	a.	NOUN
fueconorg-11557	18	6	adegbite	adegbite	PROPN
fueconorg-11557	18	7	,	,	PUNCT
fueconorg-11557	18	8	s.	s.	PROPN
fueconorg-11557	18	9	j.	j.	PROPN
fueconorg-11557	18	10	inyada	inyada	PROPN
fueconorg-11557	19	1	1	1	NUM
fueconorg-11557	19	2	.	.	PUNCT
fueconorg-11557	19	3	introduction	introduction	NOUN
fueconorg-11557	19	4	regardless	regardless	ADV
fueconorg-11557	19	5	of	of	ADP
fueconorg-11557	19	6	the	the	DET
fueconorg-11557	19	7	level	level	NOUN
fueconorg-11557	19	8	of	of	ADP
fueconorg-11557	19	9	government	government	NOUN
fueconorg-11557	19	10	participation	participation	NOUN
fueconorg-11557	19	11	,	,	PUNCT
fueconorg-11557	19	12	all	all	DET
fueconorg-11557	19	13	countries	country	NOUN
fueconorg-11557	19	14	have	have	VERB
fueconorg-11557	19	15	three	three	NUM
fueconorg-11557	19	16	major	major	ADJ
fueconorg-11557	19	17	sectors	sector	NOUN
fueconorg-11557	19	18	of	of	ADP
fueconorg-11557	19	19	their	their	PRON
fueconorg-11557	19	20	economies	economy	NOUN
fueconorg-11557	19	21	:	:	PUNCT
fueconorg-11557	19	22	the	the	DET
fueconorg-11557	19	23	primary	primary	ADJ
fueconorg-11557	19	24	(	(	PUNCT
fueconorg-11557	19	25	extraction	extraction	NOUN
fueconorg-11557	19	26	)	)	PUNCT
fueconorg-11557	19	27	,	,	PUNCT
fueconorg-11557	19	28	manufacturing	manufacturing	NOUN
fueconorg-11557	19	29	,	,	PUNCT
fueconorg-11557	19	30	and	and	CCONJ
fueconorg-11557	19	31	the	the	DET
fueconorg-11557	19	32	service	service	NOUN
fueconorg-11557	19	33	sectors	sector	NOUN
fueconorg-11557	19	34	.	.	PUNCT
fueconorg-11557	20	1	out	out	ADP
fueconorg-11557	20	2	of	of	ADP
fueconorg-11557	20	3	these	these	DET
fueconorg-11557	20	4	sectors	sector	NOUN
fueconorg-11557	20	5	,	,	PUNCT
fueconorg-11557	20	6	manufacturing	manufacturing	NOUN
fueconorg-11557	20	7	companies	company	NOUN
fueconorg-11557	20	8	(	(	PUNCT
fueconorg-11557	20	9	sector	sector	NOUN
fueconorg-11557	20	10	)	)	PUNCT
fueconorg-11557	20	11	are	be	AUX
fueconorg-11557	20	12	the	the	DET
fueconorg-11557	20	13	producers	producer	NOUN
fueconorg-11557	20	14	of	of	ADP
fueconorg-11557	20	15	a	a	DET
fueconorg-11557	20	16	country	country	NOUN
fueconorg-11557	20	17	’s	’s	PART
fueconorg-11557	20	18	total	total	ADJ
fueconorg-11557	20	19	output	output	NOUN
fueconorg-11557	20	20	.	.	PUNCT
fueconorg-11557	21	1	the	the	DET
fueconorg-11557	21	2	significance	significance	NOUN
fueconorg-11557	21	3	of	of	ADP
fueconorg-11557	21	4	the	the	DET
fueconorg-11557	21	5	manufacturing	manufacturing	NOUN
fueconorg-11557	21	6	sector	sector	NOUN
fueconorg-11557	21	7	can	can	AUX
fueconorg-11557	21	8	not	not	PART
fueconorg-11557	21	9	be	be	AUX
fueconorg-11557	21	10	overemphasized	overemphasize	VERB
fueconorg-11557	21	11	in	in	ADP
fueconorg-11557	21	12	term	term	NOUN
fueconorg-11557	21	13	of	of	ADP
fueconorg-11557	21	14	raw	raw	ADJ
fueconorg-11557	21	15	materials	material	NOUN
fueconorg-11557	21	16	processing	processing	NOUN
fueconorg-11557	21	17	and	and	CCONJ
fueconorg-11557	21	18	conversion	conversion	NOUN
fueconorg-11557	21	19	from	from	ADP
fueconorg-11557	21	20	raw	raw	ADJ
fueconorg-11557	21	21	to	to	ADP
fueconorg-11557	21	22	finished	finished	ADJ
fueconorg-11557	21	23	products	product	NOUN
fueconorg-11557	21	24	.	.	PUNCT
fueconorg-11557	22	1	manufacturing	manufacturing	NOUN
fueconorg-11557	22	2	involves	involve	VERB
fueconorg-11557	22	3	the	the	DET
fueconorg-11557	22	4	conversion	conversion	NOUN
fueconorg-11557	22	5	of	of	ADP
fueconorg-11557	22	6	raw	raw	ADJ
fueconorg-11557	22	7	materials	material	NOUN
fueconorg-11557	22	8	into	into	ADP
fueconorg-11557	22	9	finished	finish	VERB
fueconorg-11557	22	10	consumer	consumer	NOUN
fueconorg-11557	22	11	or	or	CCONJ
fueconorg-11557	22	12	intermediate	intermediate	ADJ
fueconorg-11557	22	13	goods	good	NOUN
fueconorg-11557	22	14	.	.	PUNCT
fueconorg-11557	23	1	onodje	onodje	NOUN
fueconorg-11557	23	2	,	,	PUNCT
fueconorg-11557	23	3	(	(	PUNCT
fueconorg-11557	23	4	2014	2014	NUM
fueconorg-11557	23	5	)	)	PUNCT
fueconorg-11557	23	6	perceived	perceive	VERB
fueconorg-11557	23	7	the	the	DET
fueconorg-11557	23	8	manufacturing	manufacturing	NOUN
fueconorg-11557	23	9	industry	industry	NOUN
fueconorg-11557	23	10	as	as	ADP
fueconorg-11557	23	11	the	the	DET
fueconorg-11557	23	12	key	key	ADJ
fueconorg-11557	23	13	variable	variable	NOUN
fueconorg-11557	23	14	of	of	ADP
fueconorg-11557	23	15	an	an	DET
fueconorg-11557	23	16	economy	economy	NOUN
fueconorg-11557	23	17	that	that	PRON
fueconorg-11557	23	18	motivates	motivate	VERB
fueconorg-11557	23	19	conversion	conversion	NOUN
fueconorg-11557	23	20	of	of	ADP
fueconorg-11557	23	21	raw	raw	ADJ
fueconorg-11557	23	22	materials	material	NOUN
fueconorg-11557	23	23	into	into	ADP
fueconorg-11557	23	24	finished	finished	ADJ
fueconorg-11557	23	25	goods	good	NOUN
fueconorg-11557	23	26	.	.	PUNCT
fueconorg-11557	24	1	manufacturing	manufacturing	NOUN
fueconorg-11557	24	2	sector	sector	NOUN
fueconorg-11557	24	3	as	as	SCONJ
fueconorg-11557	24	4	seen	see	VERB
fueconorg-11557	24	5	by	by	ADP
fueconorg-11557	24	6	sudiyatno	sudiyatno	PROPN
fueconorg-11557	24	7	et	et	PROPN
fueconorg-11557	24	8	al	al	PROPN
fueconorg-11557	24	9	.	.	PROPN
fueconorg-11557	24	10	,	,	PUNCT
fueconorg-11557	24	11	(	(	PUNCT
fueconorg-11557	24	12	2017	2017	NUM
fueconorg-11557	24	13	)	)	PUNCT
fueconorg-11557	24	14	is	be	AUX
fueconorg-11557	24	15	a	a	DET
fueconorg-11557	24	16	channel	channel	NOUN
fueconorg-11557	24	17	for	for	ADP
fueconorg-11557	24	18	productivity	productivity	NOUN
fueconorg-11557	24	19	increment	increment	NOUN
fueconorg-11557	24	20	in	in	ADP
fueconorg-11557	24	21	connection	connection	NOUN
fueconorg-11557	24	22	with	with	ADP
fueconorg-11557	24	23	export	export	NOUN
fueconorg-11557	24	24	expansion	expansion	NOUN
fueconorg-11557	24	25	and	and	CCONJ
fueconorg-11557	24	26	imports	import	NOUN
fueconorg-11557	24	27	replacement	replacement	NOUN
fueconorg-11557	24	28	,	,	PUNCT
fueconorg-11557	24	29	foreign	foreign	ADJ
fueconorg-11557	24	30	exchange	exchange	NOUN
fueconorg-11557	24	31	earning	earn	VERB
fueconorg-11557	24	32	capacity	capacity	NOUN
fueconorg-11557	24	33	creation	creation	NOUN
fueconorg-11557	24	34	,	,	PUNCT
fueconorg-11557	24	35	and	and	CCONJ
fueconorg-11557	24	36	employment	employment	NOUN
fueconorg-11557	24	37	improvement	improvement	NOUN
fueconorg-11557	24	38	as	as	ADV
fueconorg-11557	24	39	well	well	ADV
fueconorg-11557	24	40	as	as	ADP
fueconorg-11557	24	41	per	per	ADP
fueconorg-11557	24	42	capita	capita	NOUN
fueconorg-11557	24	43	income	income	NOUN
fueconorg-11557	24	44	enhancement	enhancement	NOUN
fueconorg-11557	24	45	.	.	PUNCT
fueconorg-11557	25	1	nigerian	nigerian	ADJ
fueconorg-11557	25	2	economy	economy	NOUN
fueconorg-11557	25	3	is	be	AUX
fueconorg-11557	25	4	facing	face	VERB
fueconorg-11557	25	5	numerous	numerous	ADJ
fueconorg-11557	25	6	factors	factor	NOUN
fueconorg-11557	25	7	which	which	PRON
fueconorg-11557	25	8	obstruct	obstruct	VERB
fueconorg-11557	25	9	huge	huge	ADJ
fueconorg-11557	25	10	return	return	NOUN
fueconorg-11557	25	11	on	on	ADP
fueconorg-11557	25	12	resources	resource	NOUN
fueconorg-11557	25	13	engaged	engage	VERB
fueconorg-11557	25	14	by	by	ADP
fueconorg-11557	25	15	manufacturing	manufacture	VERB
fueconorg-11557	25	16	companies	company	NOUN
fueconorg-11557	25	17	.	.	PUNCT
fueconorg-11557	26	1	this	this	PRON
fueconorg-11557	26	2	emitted	emit	VERB
fueconorg-11557	26	3	from	from	ADP
fueconorg-11557	26	4	inability	inability	NOUN
fueconorg-11557	26	5	to	to	PART
fueconorg-11557	26	6	effectively	effectively	ADV
fueconorg-11557	26	7	utilize	utilize	VERB
fueconorg-11557	26	8	or	or	CCONJ
fueconorg-11557	26	9	manage	manage	VERB
fueconorg-11557	26	10	working	work	VERB
fueconorg-11557	26	11	capital	capital	NOUN
fueconorg-11557	26	12	for	for	ADP
fueconorg-11557	26	13	greater	great	ADJ
fueconorg-11557	26	14	productivity	productivity	NOUN
fueconorg-11557	26	15	achievement	achievement	NOUN
fueconorg-11557	26	16	.	.	PUNCT
fueconorg-11557	27	1	in	in	ADP
fueconorg-11557	27	2	any	any	DET
fueconorg-11557	27	3	manufacturing	manufacturing	NOUN
fueconorg-11557	27	4	company	company	NOUN
fueconorg-11557	27	5	,	,	PUNCT
fueconorg-11557	27	6	working	work	VERB
fueconorg-11557	27	7	capital	capital	NOUN
fueconorg-11557	27	8	is	be	AUX
fueconorg-11557	27	9	regarded	regard	VERB
fueconorg-11557	27	10	as	as	ADP
fueconorg-11557	27	11	dynamic	dynamic	ADJ
fueconorg-11557	27	12	element	element	NOUN
fueconorg-11557	27	13	that	that	PRON
fueconorg-11557	27	14	entails	entail	VERB
fueconorg-11557	27	15	rational	rational	ADJ
fueconorg-11557	27	16	attention	attention	NOUN
fueconorg-11557	27	17	,	,	PUNCT
fueconorg-11557	27	18	proper	proper	ADJ
fueconorg-11557	27	19	management	management	NOUN
fueconorg-11557	27	20	and	and	CCONJ
fueconorg-11557	27	21	planning	planning	NOUN
fueconorg-11557	27	22	because	because	SCONJ
fueconorg-11557	27	23	of	of	ADP
fueconorg-11557	27	24	its	its	PRON
fueconorg-11557	27	25	pivotal	pivotal	ADJ
fueconorg-11557	27	26	role	role	NOUN
fueconorg-11557	27	27	in	in	ADP
fueconorg-11557	27	28	overall	overall	ADJ
fueconorg-11557	27	29	organizational	organizational	ADJ
fueconorg-11557	27	30	performance	performance	NOUN
fueconorg-11557	27	31	and	and	CCONJ
fueconorg-11557	27	32	profitability	profitability	NOUN
fueconorg-11557	27	33	achievement	achievement	NOUN
fueconorg-11557	27	34	.	.	PUNCT
fueconorg-11557	28	1	according	accord	VERB
fueconorg-11557	28	2	to	to	ADP
fueconorg-11557	28	3	charitou	charitou	NOUN
fueconorg-11557	28	4	et	et	PROPN
fueconorg-11557	28	5	al	al	PROPN
fueconorg-11557	28	6	.	.	PROPN
fueconorg-11557	28	7	,	,	PUNCT
fueconorg-11557	28	8	(	(	PUNCT
fueconorg-11557	28	9	2010	2010	NUM
fueconorg-11557	28	10	)	)	PUNCT
fueconorg-11557	28	11	efficient	efficient	ADJ
fueconorg-11557	28	12	utilization	utilization	NOUN
fueconorg-11557	28	13	of	of	ADP
fueconorg-11557	28	14	working	work	VERB
fueconorg-11557	28	15	capital	capital	NOUN
fueconorg-11557	28	16	is	be	AUX
fueconorg-11557	28	17	tantamount	tantamount	ADJ
fueconorg-11557	28	18	to	to	ADP
fueconorg-11557	28	19	profitability	profitability	NOUN
fueconorg-11557	28	20	increment	increment	NOUN
fueconorg-11557	28	21	,	,	PUNCT
fueconorg-11557	28	22	firm	firm	NOUN
fueconorg-11557	28	23	’s	’s	PART
fueconorg-11557	28	24	value	value	NOUN
fueconorg-11557	28	25	enhancement	enhancement	NOUN
fueconorg-11557	28	26	and	and	CCONJ
fueconorg-11557	28	27	default	default	NOUN
fueconorg-11557	28	28	risk	risk	NOUN
fueconorg-11557	28	29	reduction	reduction	NOUN
fueconorg-11557	28	30	.	.	PUNCT
fueconorg-11557	29	1	this	this	PRON
fueconorg-11557	29	2	is	be	AUX
fueconorg-11557	29	3	advocated	advocate	VERB
fueconorg-11557	29	4	by	by	ADP
fueconorg-11557	29	5	alemu	alemu	NOUN
fueconorg-11557	29	6	,	,	PUNCT
fueconorg-11557	29	7	(	(	PUNCT
fueconorg-11557	29	8	2020	2020	NUM
fueconorg-11557	29	9	)	)	PUNCT
fueconorg-11557	29	10	who	who	PRON
fueconorg-11557	29	11	opined	opine	VERB
fueconorg-11557	29	12	that	that	SCONJ
fueconorg-11557	29	13	the	the	DET
fueconorg-11557	29	14	vital	vital	ADJ
fueconorg-11557	29	15	goal	goal	NOUN
fueconorg-11557	29	16	of	of	ADP
fueconorg-11557	29	17	the	the	DET
fueconorg-11557	29	18	management	management	NOUN
fueconorg-11557	29	19	working	work	VERB
fueconorg-11557	29	20	capital	capital	NOUN
fueconorg-11557	29	21	is	be	AUX
fueconorg-11557	29	22	an	an	DET
fueconorg-11557	29	23	ongoing	ongoing	ADJ
fueconorg-11557	29	24	concern	concern	NOUN
fueconorg-11557	29	25	motive	motive	NOUN
fueconorg-11557	29	26	in	in	ADP
fueconorg-11557	29	27	operations	operation	NOUN
fueconorg-11557	29	28	which	which	PRON
fueconorg-11557	29	29	complement	complement	VERB
fueconorg-11557	29	30	with	with	ADP
fueconorg-11557	29	31	satisfactory	satisfactory	ADJ
fueconorg-11557	29	32	cash	cash	NOUN
fueconorg-11557	29	33	flow	flow	NOUN
fueconorg-11557	29	34	for	for	ADP
fueconorg-11557	29	35	long	long	ADJ
fueconorg-11557	29	36	term	term	NOUN
fueconorg-11557	29	37	debts	debt	NOUN
fueconorg-11557	29	38	and	and	CCONJ
fueconorg-11557	29	39	short	short	ADJ
fueconorg-11557	29	40	term	term	NOUN
fueconorg-11557	29	41	debt	debt	NOUN
fueconorg-11557	29	42	obligations	obligation	NOUN
fueconorg-11557	29	43	as	as	ADV
fueconorg-11557	29	44	well	well	ADV
fueconorg-11557	29	45	as	as	ADP
fueconorg-11557	29	46	the	the	DET
fueconorg-11557	29	47	fulfillment	fulfillment	NOUN
fueconorg-11557	29	48	of	of	ADP
fueconorg-11557	29	49	operational	operational	ADJ
fueconorg-11557	29	50	expenses	expense	NOUN
fueconorg-11557	29	51	.	.	PUNCT
fueconorg-11557	30	1	every	every	DET
fueconorg-11557	30	2	manufacturing	manufacture	VERB
fueconorg-11557	30	3	company	company	NOUN
fueconorg-11557	30	4	desires	desire	VERB
fueconorg-11557	30	5	sufficient	sufficient	ADJ
fueconorg-11557	30	6	resources	resource	NOUN
fueconorg-11557	30	7	for	for	ADP
fueconorg-11557	30	8	operation	operation	NOUN
fueconorg-11557	30	9	and	and	CCONJ
fueconorg-11557	30	10	production	production	NOUN
fueconorg-11557	30	11	,	,	PUNCT
fueconorg-11557	30	12	and	and	CCONJ
fueconorg-11557	30	13	ensures	ensure	VERB
fueconorg-11557	30	14	resources	resource	NOUN
fueconorg-11557	30	15	within	within	ADP
fueconorg-11557	30	16	their	their	PRON
fueconorg-11557	30	17	custody	custody	NOUN
fueconorg-11557	30	18	are	be	AUX
fueconorg-11557	30	19	effectively	effectively	ADV
fueconorg-11557	30	20	maximized	maximize	VERB
fueconorg-11557	30	21	for	for	ADP
fueconorg-11557	30	22	organizational	organizational	ADJ
fueconorg-11557	30	23	overall	overall	ADJ
fueconorg-11557	30	24	performance	performance	NOUN
fueconorg-11557	30	25	and	and	CCONJ
fueconorg-11557	30	26	profitability	profitability	NOUN
fueconorg-11557	30	27	.	.	PUNCT
fueconorg-11557	31	1	this	this	PRON
fueconorg-11557	31	2	shows	show	VERB
fueconorg-11557	31	3	that	that	SCONJ
fueconorg-11557	31	4	any	any	DET
fueconorg-11557	31	5	manufacturing	manufacture	VERB
fueconorg-11557	31	6	company	company	NOUN
fueconorg-11557	31	7	which	which	PRON
fueconorg-11557	31	8	possesses	possess	VERB
fueconorg-11557	31	9	or	or	CCONJ
fueconorg-11557	31	10	realizes	realize	VERB
fueconorg-11557	31	11	organizational	organizational	ADJ
fueconorg-11557	31	12	overall	overall	ADJ
fueconorg-11557	31	13	performance	performance	NOUN
fueconorg-11557	31	14	and	and	CCONJ
fueconorg-11557	31	15	profitability	profitability	NOUN
fueconorg-11557	31	16	fulfills	fulfill	VERB
fueconorg-11557	31	17	its	its	PRON
fueconorg-11557	31	18	responsibilities	responsibility	NOUN
fueconorg-11557	31	19	to	to	ADP
fueconorg-11557	31	20	the	the	DET
fueconorg-11557	31	21	government	government	NOUN
fueconorg-11557	31	22	in	in	ADP
fueconorg-11557	31	23	terms	term	NOUN
fueconorg-11557	31	24	of	of	ADP
fueconorg-11557	31	25	tax	tax	NOUN
fueconorg-11557	31	26	payable	payable	ADJ
fueconorg-11557	31	27	more	more	ADJ
fueconorg-11557	31	28	than	than	ADP
fueconorg-11557	31	29	manufacturing	manufacture	VERB
fueconorg-11557	31	30	companies	company	NOUN
fueconorg-11557	31	31	with	with	ADP
fueconorg-11557	31	32	lesser	less	ADJ
fueconorg-11557	31	33	profitability	profitability	NOUN
fueconorg-11557	31	34	.	.	PUNCT
fueconorg-11557	32	1	the	the	DET
fueconorg-11557	32	2	reason	reason	NOUN
fueconorg-11557	32	3	is	be	AUX
fueconorg-11557	32	4	that	that	SCONJ
fueconorg-11557	32	5	working	work	VERB
fueconorg-11557	32	6	capital	capital	NOUN
fueconorg-11557	32	7	,	,	PUNCT
fueconorg-11557	32	8	when	when	SCONJ
fueconorg-11557	32	9	effectively	effectively	ADV
fueconorg-11557	32	10	utilized	utilize	VERB
fueconorg-11557	32	11	,	,	PUNCT
fueconorg-11557	32	12	determines	determine	VERB
fueconorg-11557	32	13	the	the	DET
fueconorg-11557	32	14	volume	volume	NOUN
fueconorg-11557	32	15	of	of	ADP
fueconorg-11557	32	16	profitability	profitability	NOUN
fueconorg-11557	32	17	which	which	PRON
fueconorg-11557	32	18	is	be	AUX
fueconorg-11557	32	19	mounted	mount	VERB
fueconorg-11557	32	20	by	by	ADP
fueconorg-11557	32	21	the	the	DET
fueconorg-11557	32	22	government	government	NOUN
fueconorg-11557	32	23	for	for	ADP
fueconorg-11557	32	24	tax	tax	NOUN
fueconorg-11557	32	25	payable	payable	ADJ
fueconorg-11557	32	26	determination	determination	NOUN
fueconorg-11557	32	27	for	for	ADP
fueconorg-11557	32	28	the	the	DET
fueconorg-11557	32	29	organisation	organisation	NOUN
fueconorg-11557	32	30	.	.	PUNCT
fueconorg-11557	33	1	government	government	NOUN
fueconorg-11557	33	2	cogently	cogently	ADV
fueconorg-11557	33	3	collected	collect	VERB
fueconorg-11557	33	4	fractional	fractional	ADJ
fueconorg-11557	33	5	part	part	NOUN
fueconorg-11557	33	6	of	of	ADP
fueconorg-11557	33	7	the	the	DET
fueconorg-11557	33	8	income	income	NOUN
fueconorg-11557	33	9	declared	declare	VERB
fueconorg-11557	33	10	by	by	ADP
fueconorg-11557	33	11	the	the	DET
fueconorg-11557	33	12	manufacturing	manufacturing	NOUN
fueconorg-11557	33	13	companies	company	NOUN
fueconorg-11557	33	14	as	as	ADP
fueconorg-11557	33	15	taxes	taxis	NOUN
fueconorg-11557	33	16	which	which	PRON
fueconorg-11557	33	17	are	be	AUX
fueconorg-11557	33	18	remitted	remit	VERB
fueconorg-11557	33	19	annually	annually	ADV
fueconorg-11557	33	20	(	(	PUNCT
fueconorg-11557	33	21	adegbite	adegbite	ADJ
fueconorg-11557	33	22	,	,	PUNCT
fueconorg-11557	33	23	2020	2020	NUM
fueconorg-11557	33	24	)	)	PUNCT
fueconorg-11557	33	25	.	.	PUNCT
fueconorg-11557	34	1	nigeria	nigeria	PROPN
fueconorg-11557	34	2	government	government	NOUN
fueconorg-11557	34	3	realizes	realize	VERB
fueconorg-11557	34	4	30	30	NUM
fueconorg-11557	34	5	%	%	NOUN
fueconorg-11557	34	6	tax	tax	NOUN
fueconorg-11557	34	7	payable	payable	ADJ
fueconorg-11557	34	8	from	from	ADP
fueconorg-11557	34	9	taxable	taxable	ADJ
fueconorg-11557	34	10	profit	profit	NOUN
fueconorg-11557	34	11	declared	declare	VERB
fueconorg-11557	34	12	by	by	ADP
fueconorg-11557	34	13	the	the	DET
fueconorg-11557	34	14	manufacturing	manufacturing	NOUN
fueconorg-11557	34	15	companies	company	NOUN
fueconorg-11557	34	16	which	which	PRON
fueconorg-11557	34	17	is	be	AUX
fueconorg-11557	34	18	ultimately	ultimately	ADV
fueconorg-11557	34	19	spent	spend	VERB
fueconorg-11557	34	20	on	on	ADP
fueconorg-11557	34	21	the	the	DET
fueconorg-11557	34	22	public	public	ADJ
fueconorg-11557	34	23	goods	good	NOUN
fueconorg-11557	34	24	provision	provision	NOUN
fueconorg-11557	34	25	for	for	ADP
fueconorg-11557	34	26	the	the	DET
fueconorg-11557	34	27	people	people	NOUN
fueconorg-11557	34	28	and	and	CCONJ
fueconorg-11557	34	29	the	the	DET
fueconorg-11557	34	30	company	company	NOUN
fueconorg-11557	34	31	entirely	entirely	ADV
fueconorg-11557	34	32	.	.	PUNCT
fueconorg-11557	35	1	government	government	NOUN
fueconorg-11557	35	2	through	through	ADP
fueconorg-11557	35	3	taxation	taxation	NOUN
fueconorg-11557	35	4	oversees	oversee	NOUN
fueconorg-11557	35	5	the	the	DET
fueconorg-11557	35	6	performance	performance	NOUN
fueconorg-11557	35	7	of	of	ADP
fueconorg-11557	35	8	the	the	DET
fueconorg-11557	35	9	economy	economy	NOUN
fueconorg-11557	35	10	and	and	CCONJ
fueconorg-11557	35	11	determines	determine	VERB
fueconorg-11557	35	12	the	the	DET
fueconorg-11557	35	13	level	level	NOUN
fueconorg-11557	35	14	of	of	ADP
fueconorg-11557	35	15	income	income	NOUN
fueconorg-11557	35	16	.	.	PUNCT
fueconorg-11557	36	1	the	the	DET
fueconorg-11557	36	2	level	level	NOUN
fueconorg-11557	36	3	of	of	ADP
fueconorg-11557	36	4	the	the	DET
fueconorg-11557	36	5	income	income	NOUN
fueconorg-11557	36	6	determined	determine	VERB
fueconorg-11557	36	7	by	by	ADP
fueconorg-11557	36	8	the	the	DET
fueconorg-11557	36	9	government	government	NOUN
fueconorg-11557	36	10	depends	depend	VERB
fueconorg-11557	36	11	on	on	ADP
fueconorg-11557	36	12	the	the	DET
fueconorg-11557	36	13	tax	tax	NOUN
fueconorg-11557	36	14	payable	payable	NOUN
fueconorg-11557	36	15	remitted	remit	VERB
fueconorg-11557	36	16	by	by	ADP
fueconorg-11557	36	17	manufacturing	manufacture	VERB
fueconorg-11557	36	18	companies	company	NOUN
fueconorg-11557	36	19	in	in	ADP
fueconorg-11557	36	20	the	the	DET
fueconorg-11557	36	21	country	country	NOUN
fueconorg-11557	36	22	.	.	PUNCT
fueconorg-11557	37	1	most	most	ADJ
fueconorg-11557	37	2	of	of	ADP
fueconorg-11557	37	3	the	the	DET
fueconorg-11557	37	4	manufacturing	manufacturing	NOUN
fueconorg-11557	37	5	companies	company	NOUN
fueconorg-11557	37	6	blame	blame	VERB
fueconorg-11557	37	7	the	the	DET
fueconorg-11557	37	8	inability	inability	NOUN
fueconorg-11557	37	9	to	to	PART
fueconorg-11557	37	10	fulfill	fulfill	VERB
fueconorg-11557	37	11	their	their	PRON
fueconorg-11557	37	12	obligations	obligation	NOUN
fueconorg-11557	37	13	to	to	ADP
fueconorg-11557	37	14	the	the	DET
fueconorg-11557	37	15	government	government	NOUN
fueconorg-11557	37	16	on	on	ADP
fueconorg-11557	37	17	working	work	VERB
fueconorg-11557	37	18	capital	capital	NOUN
fueconorg-11557	37	19	inadequacy	inadequacy	NOUN
fueconorg-11557	37	20	.	.	PUNCT
fueconorg-11557	38	1	this	this	PRON
fueconorg-11557	38	2	is	be	AUX
fueconorg-11557	38	3	also	also	ADV
fueconorg-11557	38	4	advocated	advocate	VERB
fueconorg-11557	38	5	by	by	ADP
fueconorg-11557	38	6	mazanec	mazanec	PROPN
fueconorg-11557	38	7	,	,	PUNCT
fueconorg-11557	38	8	(	(	PUNCT
fueconorg-11557	38	9	2022	2022	NUM
fueconorg-11557	38	10	)	)	PUNCT
fueconorg-11557	38	11	who	who	PRON
fueconorg-11557	38	12	brought	bring	VERB
fueconorg-11557	38	13	out	out	ADP
fueconorg-11557	38	14	that	that	DET
fueconorg-11557	38	15	organisation	organisation	NOUN
fueconorg-11557	38	16	’s	’s	PART
fueconorg-11557	38	17	inability	inability	NOUN
fueconorg-11557	38	18	to	to	PART
fueconorg-11557	38	19	effectively	effectively	ADV
fueconorg-11557	38	20	plan	plan	VERB
fueconorg-11557	38	21	,	,	PUNCT
fueconorg-11557	38	22	control	control	NOUN
fueconorg-11557	38	23	and	and	CCONJ
fueconorg-11557	38	24	monitor	monitor	VERB
fueconorg-11557	38	25	their	their	PRON
fueconorg-11557	38	26	working	work	VERB
fueconorg-11557	38	27	capital	capital	NOUN
fueconorg-11557	38	28	led	lead	VERB
fueconorg-11557	38	29	to	to	ADP
fueconorg-11557	38	30	business	business	NOUN
fueconorg-11557	38	31	failures	failure	NOUN
fueconorg-11557	38	32	,	,	PUNCT
fueconorg-11557	38	33	and	and	CCONJ
fueconorg-11557	38	34	profitability	profitability	NOUN
fueconorg-11557	38	35	reduction	reduction	NOUN
fueconorg-11557	38	36	which	which	PRON
fueconorg-11557	38	37	invariably	invariably	ADV
fueconorg-11557	38	38	reduced	reduce	VERB
fueconorg-11557	38	39	tax	tax	NOUN
fueconorg-11557	38	40	payable	payable	ADJ
fueconorg-11557	38	41	to	to	ADP
fueconorg-11557	38	42	the	the	DET
fueconorg-11557	38	43	government	government	NOUN
fueconorg-11557	38	44	in	in	ADP
fueconorg-11557	38	45	the	the	DET
fueconorg-11557	38	46	past	past	NOUN
fueconorg-11557	38	47	.	.	PUNCT
fueconorg-11557	39	1	according	accord	VERB
fueconorg-11557	39	2	to	to	ADP
fueconorg-11557	39	3	mazanec	mazanec	PROPN
fueconorg-11557	39	4	,	,	PUNCT
fueconorg-11557	39	5	(	(	PUNCT
fueconorg-11557	39	6	2022	2022	NUM
fueconorg-11557	39	7	)	)	PUNCT
fueconorg-11557	39	8	these	these	DET
fueconorg-11557	39	9	inadequacies	inadequacy	NOUN
fueconorg-11557	39	10	are	be	AUX
fueconorg-11557	39	11	still	still	ADV
fueconorg-11557	39	12	habitual	habitual	ADJ
fueconorg-11557	39	13	today	today	NOUN
fueconorg-11557	39	14	among	among	ADP
fueconorg-11557	39	15	manufacturing	manufacture	VERB
fueconorg-11557	39	16	companies	company	NOUN
fueconorg-11557	39	17	in	in	ADP
fueconorg-11557	39	18	the	the	DET
fueconorg-11557	39	19	form	form	NOUN
fueconorg-11557	39	20	of	of	ADP
fueconorg-11557	39	21	increased	increase	VERB
fueconorg-11557	39	22	bad	bad	ADJ
fueconorg-11557	39	23	debts	debt	NOUN
fueconorg-11557	39	24	and	and	CCONJ
fueconorg-11557	39	25	inventory	inventory	NOUN
fueconorg-11557	39	26	costs	cost	NOUN
fueconorg-11557	39	27	which	which	PRON
fueconorg-11557	39	28	unfavorably	unfavorably	ADV
fueconorg-11557	39	29	affect	affect	VERB
fueconorg-11557	39	30	manufacturing	manufacturing	NOUN
fueconorg-11557	39	31	operating	operating	NOUN
fueconorg-11557	39	32	performance	performance	NOUN
fueconorg-11557	39	33	,	,	PUNCT
fueconorg-11557	39	34	and	and	CCONJ
fueconorg-11557	39	35	profitability	profitability	NOUN
fueconorg-11557	39	36	(	(	PUNCT
fueconorg-11557	39	37	tax	tax	NOUN
fueconorg-11557	39	38	payable	payable	ADJ
fueconorg-11557	39	39	determinant	determinant	ADJ
fueconorg-11557	39	40	)	)	PUNCT
fueconorg-11557	39	41	.	.	PUNCT
fueconorg-11557	40	1	many	many	ADJ
fueconorg-11557	40	2	manufacturing	manufacturing	NOUN
fueconorg-11557	40	3	companies	company	NOUN
fueconorg-11557	40	4	hide	hide	VERB
fueconorg-11557	40	5	under	under	ADP
fueconorg-11557	40	6	the	the	DET
fueconorg-11557	40	7	ineffective	ineffective	ADJ
fueconorg-11557	40	8	working	work	VERB
fueconorg-11557	40	9	capital	capital	NOUN
fueconorg-11557	40	10	as	as	ADP
fueconorg-11557	40	11	a	a	DET
fueconorg-11557	40	12	vacuum	vacuum	NOUN
fueconorg-11557	40	13	to	to	PART
fueconorg-11557	40	14	reduce	reduce	VERB
fueconorg-11557	40	15	the	the	DET
fueconorg-11557	40	16	tax	tax	NOUN
fueconorg-11557	40	17	working	working	NOUN
fueconorg-11557	40	18	capital	capital	NOUN
fueconorg-11557	40	19	and	and	CCONJ
fueconorg-11557	40	20	tax	tax	NOUN
fueconorg-11557	40	21	payable	payable	ADJ
fueconorg-11557	40	22	:	:	PUNCT
fueconorg-11557	40	23	analysis	analysis	NOUN
fueconorg-11557	40	24	of	of	ADP
fueconorg-11557	40	25	interrelationship	interrelationship	NOUN
fueconorg-11557	40	26	in	in	ADP
fueconorg-11557	40	27	manufacturing	manufacturing	NOUN
fueconorg-11557	40	28	companies	company	NOUN
fueconorg-11557	40	29	27	27	NUM
fueconorg-11557	40	30	payable	payable	ADJ
fueconorg-11557	40	31	to	to	ADP
fueconorg-11557	40	32	the	the	DET
fueconorg-11557	40	33	government	government	NOUN
fueconorg-11557	40	34	.	.	PUNCT
fueconorg-11557	41	1	this	this	PRON
fueconorg-11557	41	2	dispenses	dispense	VERB
fueconorg-11557	41	3	the	the	DET
fueconorg-11557	41	4	question	question	NOUN
fueconorg-11557	41	5	“	"	PUNCT
fueconorg-11557	41	6	does	do	AUX
fueconorg-11557	41	7	working	working	NOUN
fueconorg-11557	41	8	capital	capital	NOUN
fueconorg-11557	41	9	affect	affect	VERB
fueconorg-11557	41	10	tax	tax	NOUN
fueconorg-11557	41	11	payable	payable	ADJ
fueconorg-11557	41	12	to	to	ADP
fueconorg-11557	41	13	the	the	DET
fueconorg-11557	41	14	government	government	NOUN
fueconorg-11557	41	15	?	?	PUNCT
fueconorg-11557	41	16	”	"	PUNCT
fueconorg-11557	42	1	this	this	DET
fueconorg-11557	42	2	issue	issue	NOUN
fueconorg-11557	42	3	which	which	PRON
fueconorg-11557	42	4	has	have	AUX
fueconorg-11557	42	5	been	be	AUX
fueconorg-11557	42	6	creating	create	VERB
fueconorg-11557	42	7	divergent	divergent	ADJ
fueconorg-11557	42	8	opinion	opinion	NOUN
fueconorg-11557	42	9	calls	call	VERB
fueconorg-11557	42	10	for	for	ADP
fueconorg-11557	42	11	empirical	empirical	ADJ
fueconorg-11557	42	12	investigation	investigation	NOUN
fueconorg-11557	42	13	in	in	ADP
fueconorg-11557	42	14	nigeria	nigeria	PROPN
fueconorg-11557	42	15	.	.	PUNCT
fueconorg-11557	43	1	therefore	therefore	ADV
fueconorg-11557	43	2	,	,	PUNCT
fueconorg-11557	43	3	the	the	DET
fueconorg-11557	43	4	call	call	NOUN
fueconorg-11557	43	5	to	to	PART
fueconorg-11557	43	6	study	study	VERB
fueconorg-11557	43	7	working	work	VERB
fueconorg-11557	43	8	capital	capital	NOUN
fueconorg-11557	43	9	effect	effect	NOUN
fueconorg-11557	43	10	on	on	ADP
fueconorg-11557	43	11	the	the	DET
fueconorg-11557	43	12	tax	tax	NOUN
fueconorg-11557	43	13	payable	payable	ADJ
fueconorg-11557	43	14	to	to	ADP
fueconorg-11557	43	15	the	the	DET
fueconorg-11557	43	16	government	government	NOUN
fueconorg-11557	43	17	by	by	ADP
fueconorg-11557	43	18	the	the	DET
fueconorg-11557	43	19	manufacturing	manufacturing	NOUN
fueconorg-11557	43	20	companies	company	NOUN
fueconorg-11557	43	21	in	in	ADP
fueconorg-11557	43	22	nigeria	nigeria	PROPN
fueconorg-11557	43	23	is	be	AUX
fueconorg-11557	43	24	now	now	ADV
fueconorg-11557	43	25	sacrosanct	sacrosanct	ADJ
fueconorg-11557	43	26	.	.	PUNCT
fueconorg-11557	44	1	therefore	therefore	ADV
fueconorg-11557	44	2	,	,	PUNCT
fueconorg-11557	44	3	this	this	DET
fueconorg-11557	44	4	study	study	NOUN
fueconorg-11557	44	5	is	be	AUX
fueconorg-11557	44	6	set	set	VERB
fueconorg-11557	44	7	out	out	ADP
fueconorg-11557	44	8	to	to	PART
fueconorg-11557	44	9	examine	examine	VERB
fueconorg-11557	44	10	working	work	VERB
fueconorg-11557	44	11	capital	capital	NOUN
fueconorg-11557	44	12	effect	effect	NOUN
fueconorg-11557	44	13	on	on	ADP
fueconorg-11557	44	14	taxation	taxation	NOUN
fueconorg-11557	44	15	payable	payable	ADJ
fueconorg-11557	44	16	in	in	ADP
fueconorg-11557	44	17	nigeria	nigeria	PROPN
fueconorg-11557	44	18	manufacturing	manufacturing	NOUN
fueconorg-11557	44	19	companies	company	NOUN
fueconorg-11557	44	20	.	.	PUNCT
fueconorg-11557	45	1	the	the	DET
fueconorg-11557	45	2	extant	extant	ADJ
fueconorg-11557	45	3	literature	literature	NOUN
fueconorg-11557	45	4	on	on	ADP
fueconorg-11557	45	5	manufacturing	manufacturing	NOUN
fueconorg-11557	45	6	companies	company	NOUN
fueconorg-11557	45	7	’	'	PUNCT
fueconorg-11557	45	8	working	work	VERB
fueconorg-11557	45	9	capital	capital	NOUN
fueconorg-11557	45	10	and	and	CCONJ
fueconorg-11557	45	11	tax	tax	NOUN
fueconorg-11557	45	12	payable	payable	NOUN
fueconorg-11557	45	13	is	be	AUX
fueconorg-11557	45	14	unobtainable	unobtainable	ADJ
fueconorg-11557	45	15	and	and	CCONJ
fueconorg-11557	45	16	inaccessible	inaccessible	ADJ
fueconorg-11557	45	17	in	in	ADP
fueconorg-11557	45	18	nigeria	nigeria	PROPN
fueconorg-11557	45	19	,	,	PUNCT
fueconorg-11557	45	20	that	that	ADV
fueconorg-11557	45	21	is	is	ADV
fueconorg-11557	45	22	,	,	PUNCT
fueconorg-11557	45	23	none	none	NOUN
fueconorg-11557	45	24	of	of	ADP
fueconorg-11557	45	25	the	the	DET
fueconorg-11557	45	26	extant	extant	ADJ
fueconorg-11557	45	27	studies	study	NOUN
fueconorg-11557	45	28	examined	examine	VERB
fueconorg-11557	45	29	the	the	DET
fueconorg-11557	45	30	interrelationship	interrelationship	NOUN
fueconorg-11557	45	31	between	between	ADP
fueconorg-11557	45	32	taxation	taxation	NOUN
fueconorg-11557	45	33	and	and	CCONJ
fueconorg-11557	45	34	working	working	NOUN
fueconorg-11557	45	35	capital	capital	NOUN
fueconorg-11557	45	36	in	in	ADP
fueconorg-11557	45	37	nigerian	nigerian	ADJ
fueconorg-11557	45	38	listed	list	VERB
fueconorg-11557	45	39	manufacturing	manufacturing	NOUN
fueconorg-11557	45	40	companies	company	NOUN
fueconorg-11557	45	41	.	.	PUNCT
fueconorg-11557	46	1	the	the	DET
fueconorg-11557	46	2	area	area	NOUN
fueconorg-11557	46	3	of	of	ADP
fueconorg-11557	46	4	coverage	coverage	NOUN
fueconorg-11557	46	5	of	of	ADP
fueconorg-11557	46	6	this	this	DET
fueconorg-11557	46	7	study	study	NOUN
fueconorg-11557	46	8	is	be	AUX
fueconorg-11557	46	9	extended	extend	VERB
fueconorg-11557	46	10	to	to	PART
fueconorg-11557	46	11	tax	tax	NOUN
fueconorg-11557	46	12	payable	payable	NOUN
fueconorg-11557	46	13	of	of	ADP
fueconorg-11557	46	14	the	the	DET
fueconorg-11557	46	15	manufacturing	manufacturing	NOUN
fueconorg-11557	46	16	companies	company	NOUN
fueconorg-11557	46	17	as	as	ADP
fueconorg-11557	46	18	against	against	ADP
fueconorg-11557	46	19	the	the	DET
fueconorg-11557	46	20	extant	extant	ADJ
fueconorg-11557	46	21	literature	literature	NOUN
fueconorg-11557	46	22	which	which	PRON
fueconorg-11557	46	23	limited	limit	VERB
fueconorg-11557	46	24	their	their	PRON
fueconorg-11557	46	25	study	study	NOUN
fueconorg-11557	46	26	to	to	ADP
fueconorg-11557	46	27	profitability	profitability	NOUN
fueconorg-11557	46	28	and	and	CCONJ
fueconorg-11557	46	29	performance	performance	NOUN
fueconorg-11557	46	30	.	.	PUNCT
fueconorg-11557	47	1	also	also	ADV
fueconorg-11557	47	2	,	,	PUNCT
fueconorg-11557	47	3	this	this	DET
fueconorg-11557	47	4	study	study	NOUN
fueconorg-11557	47	5	adds	add	VERB
fueconorg-11557	47	6	to	to	ADP
fueconorg-11557	47	7	the	the	DET
fueconorg-11557	47	8	existing	exist	VERB
fueconorg-11557	47	9	literature	literature	NOUN
fueconorg-11557	47	10	because	because	SCONJ
fueconorg-11557	47	11	the	the	DET
fueconorg-11557	47	12	methods	method	NOUN
fueconorg-11557	47	13	involved	involve	VERB
fueconorg-11557	47	14	in	in	ADP
fueconorg-11557	47	15	analyzing	analyze	VERB
fueconorg-11557	47	16	the	the	DET
fueconorg-11557	47	17	data	datum	NOUN
fueconorg-11557	47	18	collected	collect	VERB
fueconorg-11557	47	19	are	be	AUX
fueconorg-11557	47	20	ultimately	ultimately	ADV
fueconorg-11557	47	21	different	different	ADJ
fueconorg-11557	47	22	to	to	ADP
fueconorg-11557	47	23	the	the	DET
fueconorg-11557	47	24	existing	exist	VERB
fueconorg-11557	47	25	literature	literature	NOUN
fueconorg-11557	47	26	.	.	PUNCT
fueconorg-11557	48	1	the	the	DET
fueconorg-11557	48	2	scope	scope	NOUN
fueconorg-11557	48	3	of	of	ADP
fueconorg-11557	48	4	coverage	coverage	NOUN
fueconorg-11557	48	5	(	(	PUNCT
fueconorg-11557	48	6	2010	2010	NUM
fueconorg-11557	48	7	to	to	ADP
fueconorg-11557	48	8	2021	2021	NUM
fueconorg-11557	48	9	)	)	PUNCT
fueconorg-11557	48	10	also	also	ADV
fueconorg-11557	48	11	made	make	VERB
fueconorg-11557	48	12	the	the	DET
fueconorg-11557	48	13	study	study	NOUN
fueconorg-11557	48	14	exceptional	exceptional	ADJ
fueconorg-11557	48	15	and	and	CCONJ
fueconorg-11557	48	16	remarkable	remarkable	ADJ
fueconorg-11557	48	17	among	among	ADP
fueconorg-11557	48	18	the	the	DET
fueconorg-11557	48	19	extant	extant	ADJ
fueconorg-11557	48	20	literature	literature	NOUN
fueconorg-11557	48	21	.	.	PUNCT
fueconorg-11557	49	1	2	2	X
fueconorg-11557	49	2	.	.	X
fueconorg-11557	49	3	literature	literature	NOUN
fueconorg-11557	49	4	review	review	VERB
fueconorg-11557	49	5	2.1	2.1	NUM
fueconorg-11557	49	6	.	.	PUNCT
fueconorg-11557	50	1	working	work	VERB
fueconorg-11557	50	2	capital	capital	NOUN
fueconorg-11557	50	3	working	work	VERB
fueconorg-11557	50	4	capital	capital	NOUN
fueconorg-11557	50	5	refers	refer	VERB
fueconorg-11557	50	6	to	to	ADP
fueconorg-11557	50	7	the	the	DET
fueconorg-11557	50	8	capital	capital	NOUN
fueconorg-11557	50	9	employed	employ	VERB
fueconorg-11557	50	10	for	for	ADP
fueconorg-11557	50	11	everyday	everyday	ADJ
fueconorg-11557	50	12	business	business	NOUN
fueconorg-11557	50	13	operations	operation	NOUN
fueconorg-11557	50	14	within	within	ADP
fueconorg-11557	50	15	a	a	DET
fueconorg-11557	50	16	year	year	NOUN
fueconorg-11557	50	17	(	(	PUNCT
fueconorg-11557	50	18	mazanec	mazanec	NOUN
fueconorg-11557	50	19	,	,	PUNCT
fueconorg-11557	50	20	2022	2022	NUM
fueconorg-11557	50	21	)	)	PUNCT
fueconorg-11557	50	22	.	.	PUNCT
fueconorg-11557	51	1	the	the	DET
fueconorg-11557	51	2	managing	managing	NOUN
fueconorg-11557	51	3	and	and	CCONJ
fueconorg-11557	51	4	utilization	utilization	NOUN
fueconorg-11557	51	5	of	of	ADP
fueconorg-11557	51	6	working	work	VERB
fueconorg-11557	51	7	capital	capital	NOUN
fueconorg-11557	51	8	is	be	AUX
fueconorg-11557	51	9	absolutely	absolutely	ADV
fueconorg-11557	51	10	necessary	necessary	ADJ
fueconorg-11557	51	11	in	in	ADP
fueconorg-11557	51	12	order	order	NOUN
fueconorg-11557	51	13	to	to	PART
fueconorg-11557	51	14	enhance	enhance	VERB
fueconorg-11557	51	15	satisfying	satisfy	VERB
fueconorg-11557	51	16	profitability	profitability	NOUN
fueconorg-11557	51	17	,	,	PUNCT
fueconorg-11557	51	18	shareholders	shareholder	NOUN
fueconorg-11557	51	19	’	'	PUNCT
fueconorg-11557	51	20	value	value	NOUN
fueconorg-11557	51	21	and	and	CCONJ
fueconorg-11557	51	22	company	company	NOUN
fueconorg-11557	51	23	liquidity	liquidity	NOUN
fueconorg-11557	51	24	.	.	PUNCT
fueconorg-11557	52	1	the	the	DET
fueconorg-11557	52	2	management	management	NOUN
fueconorg-11557	52	3	of	of	ADP
fueconorg-11557	52	4	working	work	VERB
fueconorg-11557	52	5	capital	capital	NOUN
fueconorg-11557	52	6	built	build	VERB
fueconorg-11557	52	7	the	the	DET
fueconorg-11557	52	8	ability	ability	NOUN
fueconorg-11557	52	9	to	to	PART
fueconorg-11557	52	10	efficiently	efficiently	ADV
fueconorg-11557	52	11	and	and	CCONJ
fueconorg-11557	52	12	effectively	effectively	ADV
fueconorg-11557	52	13	control	control	VERB
fueconorg-11557	52	14	both	both	CCONJ
fueconorg-11557	52	15	the	the	DET
fueconorg-11557	52	16	current	current	ADJ
fueconorg-11557	52	17	liabilities	liability	NOUN
fueconorg-11557	52	18	and	and	CCONJ
fueconorg-11557	52	19	current	current	ADJ
fueconorg-11557	52	20	assets	asset	NOUN
fueconorg-11557	52	21	in	in	ADP
fueconorg-11557	52	22	order	order	NOUN
fueconorg-11557	52	23	to	to	PART
fueconorg-11557	52	24	provide	provide	VERB
fueconorg-11557	52	25	firm	firm	NOUN
fueconorg-11557	52	26	or	or	CCONJ
fueconorg-11557	52	27	organization	organization	NOUN
fueconorg-11557	52	28	with	with	ADP
fueconorg-11557	52	29	massive	massive	ADJ
fueconorg-11557	52	30	return	return	NOUN
fueconorg-11557	52	31	on	on	ADP
fueconorg-11557	52	32	assets	asset	NOUN
fueconorg-11557	52	33	,	,	PUNCT
fueconorg-11557	52	34	and	and	CCONJ
fueconorg-11557	52	35	reduction	reduction	NOUN
fueconorg-11557	52	36	in	in	ADP
fueconorg-11557	52	37	the	the	DET
fueconorg-11557	52	38	liabilities	liability	NOUN
fueconorg-11557	52	39	.	.	PUNCT
fueconorg-11557	53	1	working	work	VERB
fueconorg-11557	53	2	capital	capital	NOUN
fueconorg-11557	53	3	is	be	AUX
fueconorg-11557	53	4	bifurcated	bifurcate	VERB
fueconorg-11557	53	5	into	into	ADP
fueconorg-11557	53	6	gross	gross	ADJ
fueconorg-11557	53	7	working	work	VERB
fueconorg-11557	53	8	capital	capital	NOUN
fueconorg-11557	53	9	and	and	CCONJ
fueconorg-11557	53	10	net	net	ADJ
fueconorg-11557	53	11	working	working	NOUN
fueconorg-11557	53	12	capital	capital	NOUN
fueconorg-11557	53	13	.	.	PUNCT
fueconorg-11557	54	1	the	the	DET
fueconorg-11557	54	2	former	former	ADJ
fueconorg-11557	54	3	is	be	AUX
fueconorg-11557	54	4	referred	refer	VERB
fueconorg-11557	54	5	to	to	ADP
fueconorg-11557	54	6	as	as	ADP
fueconorg-11557	54	7	the	the	DET
fueconorg-11557	54	8	components	component	NOUN
fueconorg-11557	54	9	of	of	ADP
fueconorg-11557	54	10	current	current	ADJ
fueconorg-11557	54	11	assets	asset	NOUN
fueconorg-11557	54	12	such	such	ADJ
fueconorg-11557	54	13	as	as	ADP
fueconorg-11557	54	14	receivable	receivable	ADJ
fueconorg-11557	54	15	(	(	PUNCT
fueconorg-11557	54	16	debtors	debtor	NOUN
fueconorg-11557	54	17	)	)	PUNCT
fueconorg-11557	54	18	,	,	PUNCT
fueconorg-11557	54	19	cash	cash	NOUN
fueconorg-11557	54	20	(	(	PUNCT
fueconorg-11557	54	21	both	both	CCONJ
fueconorg-11557	54	22	in	in	ADP
fueconorg-11557	54	23	hands	hand	NOUN
fueconorg-11557	54	24	and	and	CCONJ
fueconorg-11557	54	25	banks	bank	NOUN
fueconorg-11557	54	26	)	)	PUNCT
fueconorg-11557	54	27	,	,	PUNCT
fueconorg-11557	54	28	and	and	CCONJ
fueconorg-11557	54	29	inventories	inventory	NOUN
fueconorg-11557	54	30	,	,	PUNCT
fueconorg-11557	54	31	while	while	SCONJ
fueconorg-11557	54	32	the	the	DET
fueconorg-11557	54	33	latter	latter	ADJ
fueconorg-11557	54	34	is	be	AUX
fueconorg-11557	54	35	referred	refer	VERB
fueconorg-11557	54	36	to	to	ADP
fueconorg-11557	54	37	as	as	ADP
fueconorg-11557	54	38	the	the	DET
fueconorg-11557	54	39	difference	difference	NOUN
fueconorg-11557	54	40	between	between	ADP
fueconorg-11557	54	41	the	the	DET
fueconorg-11557	54	42	summation	summation	NOUN
fueconorg-11557	54	43	of	of	ADP
fueconorg-11557	54	44	all	all	DET
fueconorg-11557	54	45	the	the	DET
fueconorg-11557	54	46	components	component	NOUN
fueconorg-11557	54	47	of	of	ADP
fueconorg-11557	54	48	currents	current	NOUN
fueconorg-11557	54	49	assets	asset	NOUN
fueconorg-11557	54	50	and	and	CCONJ
fueconorg-11557	54	51	all	all	DET
fueconorg-11557	54	52	the	the	DET
fueconorg-11557	54	53	components	component	NOUN
fueconorg-11557	54	54	of	of	ADP
fueconorg-11557	54	55	current	current	ADJ
fueconorg-11557	54	56	liabilities	liability	NOUN
fueconorg-11557	54	57	.	.	PUNCT
fueconorg-11557	55	1	the	the	DET
fueconorg-11557	55	2	major	major	ADJ
fueconorg-11557	55	3	components	component	NOUN
fueconorg-11557	55	4	of	of	ADP
fueconorg-11557	55	5	current	current	ADJ
fueconorg-11557	55	6	liabilities	liability	NOUN
fueconorg-11557	55	7	are	be	AUX
fueconorg-11557	55	8	payable	payable	ADJ
fueconorg-11557	55	9	(	(	PUNCT
fueconorg-11557	55	10	creditors	creditor	NOUN
fueconorg-11557	55	11	)	)	PUNCT
fueconorg-11557	55	12	,	,	PUNCT
fueconorg-11557	55	13	and	and	CCONJ
fueconorg-11557	55	14	other	other	ADJ
fueconorg-11557	55	15	short	short	ADJ
fueconorg-11557	55	16	-	-	PUNCT
fueconorg-11557	55	17	term	term	NOUN
fueconorg-11557	55	18	loans	loan	NOUN
fueconorg-11557	55	19	.	.	PUNCT
fueconorg-11557	56	1	a	a	DET
fueconorg-11557	56	2	good	good	ADJ
fueconorg-11557	56	3	utilization	utilization	NOUN
fueconorg-11557	56	4	of	of	ADP
fueconorg-11557	56	5	working	work	VERB
fueconorg-11557	56	6	capital	capital	NOUN
fueconorg-11557	56	7	upholds	uphold	VERB
fueconorg-11557	56	8	a	a	DET
fueconorg-11557	56	9	company	company	NOUN
fueconorg-11557	56	10	’s	’s	PART
fueconorg-11557	56	11	profitability	profitability	NOUN
fueconorg-11557	56	12	,	,	PUNCT
fueconorg-11557	56	13	and	and	CCONJ
fueconorg-11557	56	14	enhances	enhance	VERB
fueconorg-11557	56	15	markets	market	NOUN
fueconorg-11557	56	16	well	well	ADV
fueconorg-11557	56	17	-	-	PUNCT
fueconorg-11557	56	18	being	be	AUX
fueconorg-11557	56	19	in	in	ADP
fueconorg-11557	56	20	terms	term	NOUN
fueconorg-11557	56	21	of	of	ADP
fueconorg-11557	56	22	shareholders	shareholder	NOUN
fueconorg-11557	56	23	wealth	wealth	NOUN
fueconorg-11557	56	24	,	,	PUNCT
fueconorg-11557	56	25	firm	firm	ADJ
fueconorg-11557	56	26	value	value	NOUN
fueconorg-11557	56	27	and	and	CCONJ
fueconorg-11557	56	28	liquidity	liquidity	NOUN
fueconorg-11557	56	29	(	(	PUNCT
fueconorg-11557	56	30	orumwense	orumwense	NOUN
fueconorg-11557	56	31	&	&	CCONJ
fueconorg-11557	56	32	mwakipsile	mwakipsile	PROPN
fueconorg-11557	56	33	,	,	PUNCT
fueconorg-11557	56	34	2017	2017	NUM
fueconorg-11557	56	35	)	)	PUNCT
fueconorg-11557	56	36	.	.	PUNCT
fueconorg-11557	57	1	efficient	efficient	ADJ
fueconorg-11557	57	2	management	management	NOUN
fueconorg-11557	57	3	of	of	ADP
fueconorg-11557	57	4	working	work	VERB
fueconorg-11557	57	5	capital	capital	NOUN
fueconorg-11557	57	6	not	not	PART
fueconorg-11557	57	7	only	only	ADV
fueconorg-11557	57	8	adequately	adequately	ADV
fueconorg-11557	57	9	provides	provide	VERB
fueconorg-11557	57	10	sufficient	sufficient	ADJ
fueconorg-11557	57	11	capital	capital	NOUN
fueconorg-11557	57	12	for	for	ADP
fueconorg-11557	57	13	the	the	DET
fueconorg-11557	57	14	smooth	smooth	ADJ
fueconorg-11557	57	15	running	running	NOUN
fueconorg-11557	57	16	of	of	ADP
fueconorg-11557	57	17	the	the	DET
fueconorg-11557	57	18	organisation	organisation	NOUN
fueconorg-11557	57	19	,	,	PUNCT
fueconorg-11557	57	20	but	but	CCONJ
fueconorg-11557	57	21	also	also	ADV
fueconorg-11557	57	22	provides	provide	VERB
fueconorg-11557	57	23	enhancement	enhancement	NOUN
fueconorg-11557	57	24	for	for	ADP
fueconorg-11557	57	25	both	both	CCONJ
fueconorg-11557	57	26	the	the	DET
fueconorg-11557	57	27	profitability	profitability	NOUN
fueconorg-11557	57	28	and	and	CCONJ
fueconorg-11557	57	29	liquidity	liquidity	NOUN
fueconorg-11557	57	30	for	for	ADP
fueconorg-11557	57	31	the	the	DET
fueconorg-11557	57	32	organisation	organisation	NOUN
fueconorg-11557	57	33	.	.	PUNCT
fueconorg-11557	58	1	proper	proper	ADJ
fueconorg-11557	58	2	working	work	VERB
fueconorg-11557	58	3	capital	capital	NOUN
fueconorg-11557	58	4	management	management	NOUN
fueconorg-11557	58	5	is	be	AUX
fueconorg-11557	58	6	vital	vital	ADJ
fueconorg-11557	58	7	to	to	ADP
fueconorg-11557	58	8	the	the	DET
fueconorg-11557	58	9	organisation	organisation	NOUN
fueconorg-11557	58	10	because	because	SCONJ
fueconorg-11557	58	11	little	little	ADJ
fueconorg-11557	58	12	investment	investment	NOUN
fueconorg-11557	58	13	in	in	ADP
fueconorg-11557	58	14	working	work	VERB
fueconorg-11557	58	15	capital	capital	NOUN
fueconorg-11557	58	16	is	be	AUX
fueconorg-11557	58	17	tantamount	tantamount	ADJ
fueconorg-11557	58	18	to	to	ADP
fueconorg-11557	58	19	insufficient	insufficient	ADJ
fueconorg-11557	58	20	quantity	quantity	NOUN
fueconorg-11557	58	21	of	of	ADP
fueconorg-11557	58	22	account	account	NOUN
fueconorg-11557	58	23	receivables	receivables	NOUN
fueconorg-11557	58	24	and	and	CCONJ
fueconorg-11557	58	25	materials	material	NOUN
fueconorg-11557	58	26	which	which	PRON
fueconorg-11557	58	27	invariably	invariably	ADV
fueconorg-11557	58	28	emits	emit	VERB
fueconorg-11557	58	29	reduction	reduction	NOUN
fueconorg-11557	58	30	in	in	ADP
fueconorg-11557	58	31	production	production	NOUN
fueconorg-11557	58	32	and	and	CCONJ
fueconorg-11557	58	33	decrement	decrement	ADJ
fueconorg-11557	58	34	in	in	ADP
fueconorg-11557	58	35	sales	sale	NOUN
fueconorg-11557	58	36	thereby	thereby	ADV
fueconorg-11557	58	37	eventually	eventually	ADV
fueconorg-11557	58	38	gives	give	VERB
fueconorg-11557	58	39	birth	birth	NOUN
fueconorg-11557	58	40	to	to	ADP
fueconorg-11557	58	41	loss	loss	NOUN
fueconorg-11557	58	42	of	of	ADP
fueconorg-11557	58	43	profitability	profitability	NOUN
fueconorg-11557	58	44	but	but	CCONJ
fueconorg-11557	58	45	otherwise	otherwise	ADV
fueconorg-11557	58	46	production	production	NOUN
fueconorg-11557	58	47	,	,	PUNCT
fueconorg-11557	58	48	sales	sale	NOUN
fueconorg-11557	58	49	and	and	CCONJ
fueconorg-11557	58	50	profitability	profitability	NOUN
fueconorg-11557	58	51	of	of	ADP
fueconorg-11557	58	52	the	the	DET
fueconorg-11557	58	53	organisation	organisation	NOUN
fueconorg-11557	58	54	are	be	AUX
fueconorg-11557	58	55	enhanced	enhance	VERB
fueconorg-11557	58	56	.	.	PUNCT
fueconorg-11557	59	1	working	work	VERB
fueconorg-11557	59	2	capital	capital	NOUN
fueconorg-11557	59	3	management	management	NOUN
fueconorg-11557	59	4	is	be	AUX
fueconorg-11557	59	5	embedded	embed	VERB
fueconorg-11557	59	6	with	with	ADP
fueconorg-11557	59	7	cash	cash	NOUN
fueconorg-11557	59	8	,	,	PUNCT
fueconorg-11557	59	9	inventories	inventory	NOUN
fueconorg-11557	59	10	,	,	PUNCT
fueconorg-11557	59	11	payables	payable	NOUN
fueconorg-11557	59	12	and	and	CCONJ
fueconorg-11557	59	13	receivables	receivables	NOUN
fueconorg-11557	59	14	.	.	PUNCT
fueconorg-11557	60	1	it	it	PRON
fueconorg-11557	60	2	is	be	AUX
fueconorg-11557	60	3	also	also	ADV
fueconorg-11557	60	4	regarded	regard	VERB
fueconorg-11557	60	5	as	as	ADP
fueconorg-11557	60	6	short	short	ADJ
fueconorg-11557	60	7	-	-	PUNCT
fueconorg-11557	60	8	term	term	NOUN
fueconorg-11557	60	9	financing	financing	NOUN
fueconorg-11557	60	10	requirements	requirement	NOUN
fueconorg-11557	60	11	of	of	ADP
fueconorg-11557	60	12	manufacturing	manufacturing	NOUN
fueconorg-11557	60	13	firms	firm	NOUN
fueconorg-11557	60	14	.	.	PUNCT
fueconorg-11557	61	1	however	however	ADV
fueconorg-11557	61	2	,	,	PUNCT
fueconorg-11557	61	3	the	the	DET
fueconorg-11557	61	4	needs	need	NOUN
fueconorg-11557	61	5	of	of	ADP
fueconorg-11557	61	6	working	work	VERB
fueconorg-11557	61	7	capital	capital	NOUN
fueconorg-11557	61	8	in	in	ADP
fueconorg-11557	61	9	any	any	DET
fueconorg-11557	61	10	organization	organization	NOUN
fueconorg-11557	61	11	rest	rest	VERB
fueconorg-11557	61	12	on	on	ADP
fueconorg-11557	61	13	business	business	NOUN
fueconorg-11557	61	14	and	and	CCONJ
fueconorg-11557	61	15	industry	industry	NOUN
fueconorg-11557	61	16	.	.	PUNCT
fueconorg-11557	62	1	therefore	therefore	ADV
fueconorg-11557	62	2	,	,	PUNCT
fueconorg-11557	62	3	working	work	VERB
fueconorg-11557	62	4	capital	capital	NOUN
fueconorg-11557	62	5	components	component	NOUN
fueconorg-11557	62	6	,	,	PUNCT
fueconorg-11557	62	7	generally	generally	ADV
fueconorg-11557	62	8	,	,	PUNCT
fueconorg-11557	62	9	include	include	VERB
fueconorg-11557	62	10	cash	cash	NOUN
fueconorg-11557	62	11	,	,	PUNCT
fueconorg-11557	62	12	receivables	receivables	NOUN
fueconorg-11557	62	13	,	,	PUNCT
fueconorg-11557	62	14	inventories	inventory	NOUN
fueconorg-11557	62	15	,	,	PUNCT
fueconorg-11557	62	16	payable	payable	ADJ
fueconorg-11557	62	17	,	,	PUNCT
fueconorg-11557	62	18	redeemable	redeemable	NOUN
fueconorg-11557	62	19	futures	future	NOUN
fueconorg-11557	62	20	and	and	CCONJ
fueconorg-11557	62	21	marketable	marketable	ADJ
fueconorg-11557	62	22	securities	security	NOUN
fueconorg-11557	62	23	(	(	PUNCT
fueconorg-11557	62	24	orumwense	orumwense	NOUN
fueconorg-11557	62	25	&	&	CCONJ
fueconorg-11557	62	26	mwakipsile	mwakipsile	PROPN
fueconorg-11557	62	27	,	,	PUNCT
fueconorg-11557	62	28	2017	2017	NUM
fueconorg-11557	62	29	)	)	PUNCT
fueconorg-11557	62	30	.	.	PUNCT
fueconorg-11557	63	1	it	it	PRON
fueconorg-11557	63	2	is	be	AUX
fueconorg-11557	63	3	noted	note	VERB
fueconorg-11557	63	4	that	that	SCONJ
fueconorg-11557	63	5	working	work	VERB
fueconorg-11557	63	6	capital	capital	NOUN
fueconorg-11557	63	7	has	have	VERB
fueconorg-11557	63	8	positive	positive	ADJ
fueconorg-11557	63	9	impacts	impact	NOUN
fueconorg-11557	63	10	on	on	ADP
fueconorg-11557	63	11	profitability	profitability	NOUN
fueconorg-11557	63	12	by	by	ADP
fueconorg-11557	63	13	some	some	DET
fueconorg-11557	63	14	studies	study	NOUN
fueconorg-11557	63	15	(	(	PUNCT
fueconorg-11557	63	16	wanguu	wanguu	PROPN
fueconorg-11557	63	17	&	&	CCONJ
fueconorg-11557	63	18	kipkirui	kipkirui	PROPN
fueconorg-11557	63	19	,	,	PUNCT
fueconorg-11557	63	20	(	(	PUNCT
fueconorg-11557	63	21	2015	2015	NUM
fueconorg-11557	63	22	)	)	PUNCT
fueconorg-11557	63	23	,	,	PUNCT
fueconorg-11557	63	24	aytac	aytac	PROPN
fueconorg-11557	63	25	et	et	PROPN
fueconorg-11557	63	26	al	al	PROPN
fueconorg-11557	63	27	.	.	PROPN
fueconorg-11557	63	28	,	,	PUNCT
fueconorg-11557	63	29	(	(	PUNCT
fueconorg-11557	63	30	2020	2020	NUM
fueconorg-11557	63	31	)	)	PUNCT
fueconorg-11557	63	32	,	,	PUNCT
fueconorg-11557	63	33	cristian	cristian	PROPN
fueconorg-11557	63	34	&	&	CCONJ
fueconorg-11557	63	35	raisa	raisa	PROPN
fueconorg-11557	63	36	(	(	PUNCT
fueconorg-11557	63	37	2017	2017	NUM
fueconorg-11557	63	38	)	)	PUNCT
fueconorg-11557	63	39	,	,	PUNCT
fueconorg-11557	63	40	and	and	CCONJ
fueconorg-11557	63	41	28	28	NUM
fueconorg-11557	63	42	t.	t.	NOUN
fueconorg-11557	63	43	a.	a.	NOUN
fueconorg-11557	63	44	adegbite	adegbite	PROPN
fueconorg-11557	63	45	,	,	PUNCT
fueconorg-11557	63	46	s.	s.	PROPN
fueconorg-11557	63	47	j.	j.	PROPN
fueconorg-11557	63	48	inyada	inyada	PROPN
fueconorg-11557	63	49	orumwense	orumwense	PROPN
fueconorg-11557	63	50	&	&	CCONJ
fueconorg-11557	63	51	mwakipsile	mwakipsile	PROPN
fueconorg-11557	63	52	,	,	PUNCT
fueconorg-11557	63	53	2017	2017	NUM
fueconorg-11557	63	54	)	)	PUNCT
fueconorg-11557	63	55	.	.	PUNCT
fueconorg-11557	64	1	on	on	ADP
fueconorg-11557	64	2	the	the	DET
fueconorg-11557	64	3	contrary	contrary	NOUN
fueconorg-11557	64	4	,	,	PUNCT
fueconorg-11557	64	5	jayarathne	jayarathne	PROPN
fueconorg-11557	64	6	,	,	PUNCT
fueconorg-11557	64	7	(	(	PUNCT
fueconorg-11557	64	8	2014	2014	NUM
fueconorg-11557	64	9	)	)	PUNCT
fueconorg-11557	64	10	,	,	PUNCT
fueconorg-11557	64	11	and	and	CCONJ
fueconorg-11557	64	12	lawal	lawal	PROPN
fueconorg-11557	64	13	et	et	PROPN
fueconorg-11557	64	14	al	al	PROPN
fueconorg-11557	64	15	.	.	PROPN
fueconorg-11557	64	16	,	,	PUNCT
fueconorg-11557	64	17	(	(	PUNCT
fueconorg-11557	64	18	2015	2015	NUM
fueconorg-11557	64	19	)	)	PUNCT
fueconorg-11557	64	20	recognised	recognise	VERB
fueconorg-11557	64	21	the	the	DET
fueconorg-11557	64	22	negative	negative	ADJ
fueconorg-11557	64	23	effect	effect	NOUN
fueconorg-11557	64	24	of	of	ADP
fueconorg-11557	64	25	working	work	VERB
fueconorg-11557	64	26	capital	capital	NOUN
fueconorg-11557	64	27	on	on	ADP
fueconorg-11557	64	28	profitability	profitability	NOUN
fueconorg-11557	64	29	.	.	PUNCT
fueconorg-11557	65	1	2.2	2.2	NUM
fueconorg-11557	65	2	.	.	PUNCT
fueconorg-11557	66	1	taxation	taxation	NOUN
fueconorg-11557	66	2	taxation	taxation	NOUN
fueconorg-11557	66	3	is	be	AUX
fueconorg-11557	66	4	habitually	habitually	ADV
fueconorg-11557	66	5	defined	define	VERB
fueconorg-11557	66	6	as	as	ADP
fueconorg-11557	66	7	the	the	DET
fueconorg-11557	66	8	imposing	imposing	NOUN
fueconorg-11557	66	9	of	of	ADP
fueconorg-11557	66	10	compulsory	compulsory	ADJ
fueconorg-11557	66	11	and	and	CCONJ
fueconorg-11557	66	12	mandatory	mandatory	ADJ
fueconorg-11557	66	13	contributions	contribution	NOUN
fueconorg-11557	66	14	on	on	ADP
fueconorg-11557	66	15	private	private	ADJ
fueconorg-11557	66	16	companies	company	NOUN
fueconorg-11557	66	17	and	and	CCONJ
fueconorg-11557	66	18	individuals	individual	NOUN
fueconorg-11557	66	19	by	by	ADP
fueconorg-11557	66	20	public	public	ADJ
fueconorg-11557	66	21	authorities	authority	NOUN
fueconorg-11557	66	22	,	,	PUNCT
fueconorg-11557	66	23	having	have	VERB
fueconorg-11557	66	24	the	the	DET
fueconorg-11557	66	25	jurisdiction	jurisdiction	NOUN
fueconorg-11557	66	26	to	to	PART
fueconorg-11557	66	27	defray	defray	VERB
fueconorg-11557	66	28	the	the	DET
fueconorg-11557	66	29	income	income	NOUN
fueconorg-11557	66	30	realized	realize	VERB
fueconorg-11557	66	31	from	from	ADP
fueconorg-11557	66	32	taxation	taxation	NOUN
fueconorg-11557	66	33	on	on	ADP
fueconorg-11557	66	34	their	their	PRON
fueconorg-11557	66	35	governmental	governmental	ADJ
fueconorg-11557	66	36	activities	activity	NOUN
fueconorg-11557	66	37	.	.	PUNCT
fueconorg-11557	67	1	tax	tax	NOUN
fueconorg-11557	67	2	income	income	NOUN
fueconorg-11557	67	3	collected	collect	VERB
fueconorg-11557	67	4	is	be	AUX
fueconorg-11557	67	5	utilized	utilize	VERB
fueconorg-11557	67	6	for	for	ADP
fueconorg-11557	67	7	the	the	DET
fueconorg-11557	67	8	good	good	ADJ
fueconorg-11557	67	9	and	and	CCONJ
fueconorg-11557	67	10	wellbeing	wellbeing	NOUN
fueconorg-11557	67	11	of	of	ADP
fueconorg-11557	67	12	the	the	DET
fueconorg-11557	67	13	populace	populace	NOUN
fueconorg-11557	67	14	,	,	PUNCT
fueconorg-11557	67	15	and	and	CCONJ
fueconorg-11557	67	16	certain	certain	ADJ
fueconorg-11557	67	17	services	service	NOUN
fueconorg-11557	67	18	production	production	NOUN
fueconorg-11557	67	19	which	which	PRON
fueconorg-11557	67	20	are	be	AUX
fueconorg-11557	67	21	considered	consider	VERB
fueconorg-11557	67	22	efficient	efficient	ADJ
fueconorg-11557	67	23	by	by	ADP
fueconorg-11557	67	24	the	the	DET
fueconorg-11557	67	25	state	state	NOUN
fueconorg-11557	67	26	.	.	PUNCT
fueconorg-11557	68	1	the	the	DET
fueconorg-11557	68	2	essence	essence	NOUN
fueconorg-11557	68	3	of	of	ADP
fueconorg-11557	68	4	taxation	taxation	NOUN
fueconorg-11557	68	5	is	be	AUX
fueconorg-11557	68	6	to	to	PART
fueconorg-11557	68	7	influence	influence	VERB
fueconorg-11557	68	8	the	the	DET
fueconorg-11557	68	9	revenue	revenue	NOUN
fueconorg-11557	68	10	of	of	ADP
fueconorg-11557	68	11	the	the	DET
fueconorg-11557	68	12	state	state	NOUN
fueconorg-11557	68	13	upwardly	upwardly	NOUN
fueconorg-11557	68	14	for	for	ADP
fueconorg-11557	68	15	the	the	DET
fueconorg-11557	68	16	fulfillment	fulfillment	NOUN
fueconorg-11557	68	17	of	of	ADP
fueconorg-11557	68	18	imperative	imperative	ADJ
fueconorg-11557	68	19	functions	function	NOUN
fueconorg-11557	68	20	.	.	PUNCT
fueconorg-11557	69	1	majority	majority	NOUN
fueconorg-11557	69	2	of	of	ADP
fueconorg-11557	69	3	the	the	DET
fueconorg-11557	69	4	researchers	researcher	NOUN
fueconorg-11557	69	5	in	in	ADP
fueconorg-11557	69	6	taxation	taxation	NOUN
fueconorg-11557	69	7	advocated	advocate	VERB
fueconorg-11557	69	8	that	that	SCONJ
fueconorg-11557	69	9	taxation	taxation	NOUN
fueconorg-11557	69	10	dispenses	dispense	VERB
fueconorg-11557	69	11	good	good	ADJ
fueconorg-11557	69	12	governance	governance	NOUN
fueconorg-11557	69	13	,	,	PUNCT
fueconorg-11557	69	14	effective	effective	ADJ
fueconorg-11557	69	15	economic	economic	ADJ
fueconorg-11557	69	16	output	output	NOUN
fueconorg-11557	69	17	,	,	PUNCT
fueconorg-11557	69	18	balanced	balanced	ADJ
fueconorg-11557	69	19	economics	economic	NOUN
fueconorg-11557	69	20	,	,	PUNCT
fueconorg-11557	69	21	and	and	CCONJ
fueconorg-11557	69	22	employment	employment	NOUN
fueconorg-11557	69	23	generation	generation	NOUN
fueconorg-11557	69	24	(	(	PUNCT
fueconorg-11557	69	25	adegbite	adegbite	INTJ
fueconorg-11557	69	26	(	(	PUNCT
fueconorg-11557	69	27	2022	2022	NUM
fueconorg-11557	69	28	)	)	PUNCT
fueconorg-11557	69	29	;	;	PUNCT
fueconorg-11557	69	30	adegbite	adegbite	PROPN
fueconorg-11557	69	31	&	&	CCONJ
fueconorg-11557	69	32	fasina	fasina	PROPN
fueconorg-11557	69	33	,	,	PUNCT
fueconorg-11557	69	34	(	(	PUNCT
fueconorg-11557	69	35	2019	2019	NUM
fueconorg-11557	69	36	)	)	PUNCT
fueconorg-11557	69	37	;	;	PUNCT
fueconorg-11557	69	38	oboh	oboh	NOUN
fueconorg-11557	69	39	et	et	PROPN
fueconorg-11557	69	40	al	al	PROPN
fueconorg-11557	69	41	.	.	PROPN
fueconorg-11557	69	42	,	,	PUNCT
fueconorg-11557	69	43	(	(	PUNCT
fueconorg-11557	69	44	2018	2018	NUM
fueconorg-11557	69	45	)	)	PUNCT
fueconorg-11557	69	46	;	;	PUNCT
fueconorg-11557	69	47	dibia1	dibia1	NOUN
fueconorg-11557	69	48	&	&	CCONJ
fueconorg-11557	69	49	onwuchekwa	onwuchekwa	PROPN
fueconorg-11557	69	50	,	,	PUNCT
fueconorg-11557	69	51	(	(	PUNCT
fueconorg-11557	69	52	2017	2017	NUM
fueconorg-11557	69	53	)	)	PUNCT
fueconorg-11557	69	54	;	;	PUNCT
fueconorg-11557	69	55	chude	chude	NOUN
fueconorg-11557	69	56	&	&	CCONJ
fueconorg-11557	69	57	chude	chude	ADJ
fueconorg-11557	69	58	,	,	PUNCT
fueconorg-11557	69	59	(	(	PUNCT
fueconorg-11557	69	60	2015	2015	NUM
fueconorg-11557	69	61	)	)	PUNCT
fueconorg-11557	69	62	;	;	PUNCT
fueconorg-11557	69	63	and	and	CCONJ
fueconorg-11557	69	64	takumah	takumah	NOUN
fueconorg-11557	69	65	,	,	PUNCT
fueconorg-11557	69	66	(	(	PUNCT
fueconorg-11557	69	67	2014	2014	NUM
fueconorg-11557	69	68	)	)	PUNCT
fueconorg-11557	69	69	.	.	PUNCT
fueconorg-11557	70	1	it	it	PRON
fueconorg-11557	70	2	was	be	AUX
fueconorg-11557	70	3	noted	note	VERB
fueconorg-11557	70	4	by	by	ADP
fueconorg-11557	70	5	adegbite	adegbite	PROPN
fueconorg-11557	70	6	(	(	PUNCT
fueconorg-11557	70	7	2022	2022	NUM
fueconorg-11557	70	8	)	)	PUNCT
fueconorg-11557	70	9	that	that	SCONJ
fueconorg-11557	70	10	since	since	SCONJ
fueconorg-11557	70	11	oil	oil	NOUN
fueconorg-11557	70	12	income	income	NOUN
fueconorg-11557	70	13	fluctuation	fluctuation	NOUN
fueconorg-11557	70	14	in	in	ADP
fueconorg-11557	70	15	2015	2015	NUM
fueconorg-11557	70	16	in	in	ADP
fueconorg-11557	70	17	nigeria	nigeria	PROPN
fueconorg-11557	70	18	,	,	PUNCT
fueconorg-11557	70	19	government	government	NOUN
fueconorg-11557	70	20	has	have	AUX
fueconorg-11557	70	21	diverted	divert	VERB
fueconorg-11557	70	22	income	income	NOUN
fueconorg-11557	70	23	source	source	NOUN
fueconorg-11557	70	24	majorly	majorly	ADV
fueconorg-11557	70	25	to	to	ADP
fueconorg-11557	70	26	taxation	taxation	NOUN
fueconorg-11557	70	27	.	.	PUNCT
fueconorg-11557	71	1	this	this	PRON
fueconorg-11557	71	2	has	have	AUX
fueconorg-11557	71	3	been	be	AUX
fueconorg-11557	71	4	yielding	yield	VERB
fueconorg-11557	71	5	positive	positive	ADJ
fueconorg-11557	71	6	impact	impact	NOUN
fueconorg-11557	71	7	on	on	ADP
fueconorg-11557	71	8	economy	economy	NOUN
fueconorg-11557	71	9	of	of	ADP
fueconorg-11557	71	10	the	the	DET
fueconorg-11557	71	11	country	country	NOUN
fueconorg-11557	71	12	since	since	SCONJ
fueconorg-11557	71	13	the	the	DET
fueconorg-11557	71	14	economic	economic	ADJ
fueconorg-11557	71	15	recession	recession	NOUN
fueconorg-11557	71	16	.	.	PUNCT
fueconorg-11557	72	1	taxation	taxation	NOUN
fueconorg-11557	72	2	,	,	PUNCT
fueconorg-11557	72	3	one	one	NUM
fueconorg-11557	72	4	of	of	ADP
fueconorg-11557	72	5	the	the	DET
fueconorg-11557	72	6	vital	vital	ADJ
fueconorg-11557	72	7	fiscal	fiscal	ADJ
fueconorg-11557	72	8	instruments	instrument	NOUN
fueconorg-11557	72	9	encompasses	encompass	VERB
fueconorg-11557	72	10	more	more	ADJ
fueconorg-11557	72	11	than	than	ADP
fueconorg-11557	72	12	imposition	imposition	NOUN
fueconorg-11557	72	13	of	of	ADP
fueconorg-11557	72	14	the	the	DET
fueconorg-11557	72	15	compulsory	compulsory	ADJ
fueconorg-11557	72	16	payment	payment	NOUN
fueconorg-11557	72	17	by	by	ADP
fueconorg-11557	72	18	the	the	DET
fueconorg-11557	72	19	government	government	NOUN
fueconorg-11557	72	20	but	but	CCONJ
fueconorg-11557	72	21	it	it	PRON
fueconorg-11557	72	22	possesses	possess	VERB
fueconorg-11557	72	23	tax	tax	NOUN
fueconorg-11557	72	24	assessment	assessment	NOUN
fueconorg-11557	72	25	,	,	PUNCT
fueconorg-11557	72	26	transfer	transfer	NOUN
fueconorg-11557	72	27	of	of	ADP
fueconorg-11557	72	28	resources	resource	NOUN
fueconorg-11557	72	29	from	from	ADP
fueconorg-11557	72	30	the	the	DET
fueconorg-11557	72	31	private	private	ADJ
fueconorg-11557	72	32	sector	sector	NOUN
fueconorg-11557	72	33	to	to	ADP
fueconorg-11557	72	34	the	the	DET
fueconorg-11557	72	35	public	public	ADJ
fueconorg-11557	72	36	sector	sector	NOUN
fueconorg-11557	72	37	,	,	PUNCT
fueconorg-11557	72	38	and	and	CCONJ
fueconorg-11557	72	39	the	the	DET
fueconorg-11557	72	40	effective	effective	ADJ
fueconorg-11557	72	41	utilization	utilization	NOUN
fueconorg-11557	72	42	of	of	ADP
fueconorg-11557	72	43	the	the	DET
fueconorg-11557	72	44	income	income	NOUN
fueconorg-11557	72	45	realized	realize	VERB
fueconorg-11557	72	46	on	on	ADP
fueconorg-11557	72	47	every	every	DET
fueconorg-11557	72	48	sector	sector	NOUN
fueconorg-11557	72	49	of	of	ADP
fueconorg-11557	72	50	the	the	DET
fueconorg-11557	72	51	economy	economy	NOUN
fueconorg-11557	72	52	(	(	PUNCT
fueconorg-11557	72	53	adegbite	adegbite	ADJ
fueconorg-11557	72	54	,	,	PUNCT
fueconorg-11557	72	55	2019	2019	NUM
fueconorg-11557	72	56	)	)	PUNCT
fueconorg-11557	72	57	.	.	PUNCT
fueconorg-11557	73	1	through	through	ADP
fueconorg-11557	73	2	appropriate	appropriate	ADJ
fueconorg-11557	73	3	taxation	taxation	NOUN
fueconorg-11557	73	4	,	,	PUNCT
fueconorg-11557	73	5	government	government	NOUN
fueconorg-11557	73	6	attains	attain	NOUN
fueconorg-11557	73	7	imperative	imperative	ADJ
fueconorg-11557	73	8	macroeconomic	macroeconomic	ADJ
fueconorg-11557	73	9	objectives	objective	NOUN
fueconorg-11557	73	10	such	such	ADJ
fueconorg-11557	73	11	as	as	ADP
fueconorg-11557	73	12	full	full	ADJ
fueconorg-11557	73	13	employment	employment	NOUN
fueconorg-11557	73	14	,	,	PUNCT
fueconorg-11557	73	15	sustainable	sustainable	ADJ
fueconorg-11557	73	16	economic	economic	ADJ
fueconorg-11557	73	17	growth	growth	NOUN
fueconorg-11557	73	18	,	,	PUNCT
fueconorg-11557	73	19	external	external	ADJ
fueconorg-11557	73	20	balance	balance	NOUN
fueconorg-11557	73	21	,	,	PUNCT
fueconorg-11557	73	22	and	and	CCONJ
fueconorg-11557	73	23	price	price	NOUN
fueconorg-11557	73	24	stability	stability	NOUN
fueconorg-11557	73	25	.	.	PUNCT
fueconorg-11557	74	1	manufacturing	manufacturing	NOUN
fueconorg-11557	74	2	companies	company	NOUN
fueconorg-11557	74	3	are	be	AUX
fueconorg-11557	74	4	one	one	NUM
fueconorg-11557	74	5	of	of	ADP
fueconorg-11557	74	6	the	the	DET
fueconorg-11557	74	7	sources	source	NOUN
fueconorg-11557	74	8	where	where	SCONJ
fueconorg-11557	74	9	taxation	taxation	NOUN
fueconorg-11557	74	10	is	be	AUX
fueconorg-11557	74	11	being	be	AUX
fueconorg-11557	74	12	collected	collect	VERB
fueconorg-11557	74	13	by	by	ADP
fueconorg-11557	74	14	the	the	DET
fueconorg-11557	74	15	government	government	NOUN
fueconorg-11557	74	16	.	.	PUNCT
fueconorg-11557	75	1	nigeria	nigeria	PROPN
fueconorg-11557	75	2	government	government	NOUN
fueconorg-11557	75	3	realizes	realize	VERB
fueconorg-11557	75	4	30	30	NUM
fueconorg-11557	75	5	%	%	NOUN
fueconorg-11557	75	6	tax	tax	NOUN
fueconorg-11557	75	7	payable	payable	ADJ
fueconorg-11557	75	8	from	from	ADP
fueconorg-11557	75	9	taxable	taxable	ADJ
fueconorg-11557	75	10	profit	profit	NOUN
fueconorg-11557	75	11	declared	declare	VERB
fueconorg-11557	75	12	by	by	ADP
fueconorg-11557	75	13	the	the	DET
fueconorg-11557	75	14	manufacturing	manufacturing	NOUN
fueconorg-11557	75	15	companies	company	NOUN
fueconorg-11557	75	16	which	which	PRON
fueconorg-11557	75	17	it	it	PRON
fueconorg-11557	75	18	ultimately	ultimately	ADV
fueconorg-11557	75	19	spends	spend	VERB
fueconorg-11557	75	20	on	on	ADP
fueconorg-11557	75	21	the	the	DET
fueconorg-11557	75	22	public	public	ADJ
fueconorg-11557	75	23	goods	good	NOUN
fueconorg-11557	75	24	provision	provision	NOUN
fueconorg-11557	75	25	for	for	ADP
fueconorg-11557	75	26	the	the	DET
fueconorg-11557	75	27	people	people	NOUN
fueconorg-11557	75	28	and	and	CCONJ
fueconorg-11557	75	29	the	the	DET
fueconorg-11557	75	30	company	company	NOUN
fueconorg-11557	75	31	entirely	entirely	ADV
fueconorg-11557	75	32	.	.	PUNCT
fueconorg-11557	76	1	2.3	2.3	NUM
fueconorg-11557	76	2	.	.	PUNCT
fueconorg-11557	77	1	inventories	inventory	NOUN
fueconorg-11557	77	2	inventories	inventory	NOUN
fueconorg-11557	77	3	according	accord	VERB
fueconorg-11557	77	4	to	to	ADP
fueconorg-11557	77	5	jayarathne	jayarathne	PROPN
fueconorg-11557	77	6	,	,	PUNCT
fueconorg-11557	77	7	(	(	PUNCT
fueconorg-11557	77	8	2014	2014	NUM
fueconorg-11557	77	9	)	)	PUNCT
fueconorg-11557	77	10	are	be	AUX
fueconorg-11557	77	11	the	the	DET
fueconorg-11557	77	12	second	second	ADJ
fueconorg-11557	77	13	prevalent	prevalent	ADJ
fueconorg-11557	77	14	asset	asset	NOUN
fueconorg-11557	77	15	in	in	ADP
fueconorg-11557	77	16	any	any	DET
fueconorg-11557	77	17	manufacturing	manufacturing	NOUN
fueconorg-11557	77	18	firm	firm	NOUN
fueconorg-11557	77	19	.	.	PUNCT
fueconorg-11557	78	1	they	they	PRON
fueconorg-11557	78	2	split	split	VERB
fueconorg-11557	78	3	into	into	ADP
fueconorg-11557	78	4	raw	raw	ADJ
fueconorg-11557	78	5	materials	material	NOUN
fueconorg-11557	78	6	,	,	PUNCT
fueconorg-11557	78	7	finished	finish	VERB
fueconorg-11557	78	8	goods	good	NOUN
fueconorg-11557	78	9	and	and	CCONJ
fueconorg-11557	78	10	work	work	NOUN
fueconorg-11557	78	11	-	-	PUNCT
fueconorg-11557	78	12	in	in	ADP
fueconorg-11557	78	13	process	process	NOUN
fueconorg-11557	78	14	.	.	PUNCT
fueconorg-11557	79	1	sometimes	sometimes	ADV
fueconorg-11557	79	2	,	,	PUNCT
fueconorg-11557	79	3	inventory	inventory	NOUN
fueconorg-11557	79	4	leads	lead	VERB
fueconorg-11557	79	5	to	to	ADP
fueconorg-11557	79	6	numerous	numerous	ADJ
fueconorg-11557	79	7	costs	cost	NOUN
fueconorg-11557	79	8	such	such	ADJ
fueconorg-11557	79	9	as	as	ADP
fueconorg-11557	79	10	storage	storage	NOUN
fueconorg-11557	79	11	cost	cost	NOUN
fueconorg-11557	79	12	,	,	PUNCT
fueconorg-11557	79	13	obsolescence	obsolescence	NOUN
fueconorg-11557	79	14	cost	cost	NOUN
fueconorg-11557	79	15	and	and	CCONJ
fueconorg-11557	79	16	insurance	insurance	NOUN
fueconorg-11557	79	17	.	.	PUNCT
fueconorg-11557	80	1	also	also	ADV
fueconorg-11557	80	2	,	,	PUNCT
fueconorg-11557	80	3	if	if	SCONJ
fueconorg-11557	80	4	a	a	DET
fueconorg-11557	80	5	manufacturing	manufacture	VERB
fueconorg-11557	80	6	company	company	NOUN
fueconorg-11557	80	7	fails	fail	VERB
fueconorg-11557	80	8	to	to	PART
fueconorg-11557	80	9	maintain	maintain	VERB
fueconorg-11557	80	10	an	an	DET
fueconorg-11557	80	11	appropriate	appropriate	ADJ
fueconorg-11557	80	12	level	level	NOUN
fueconorg-11557	80	13	of	of	ADP
fueconorg-11557	80	14	investment	investment	NOUN
fueconorg-11557	80	15	in	in	ADP
fueconorg-11557	80	16	inventories	inventory	NOUN
fueconorg-11557	80	17	,	,	PUNCT
fueconorg-11557	80	18	a	a	DET
fueconorg-11557	80	19	production	production	NOUN
fueconorg-11557	80	20	disruption	disruption	NOUN
fueconorg-11557	80	21	and	and	CCONJ
fueconorg-11557	80	22	sales	sale	NOUN
fueconorg-11557	80	23	decrement	decrement	NOUN
fueconorg-11557	80	24	can	can	AUX
fueconorg-11557	80	25	occur	occur	VERB
fueconorg-11557	80	26	.	.	PUNCT
fueconorg-11557	81	1	it	it	PRON
fueconorg-11557	81	2	is	be	AUX
fueconorg-11557	81	3	seen	see	VERB
fueconorg-11557	81	4	as	as	ADP
fueconorg-11557	81	5	inventory	inventory	NOUN
fueconorg-11557	81	6	availability	availability	NOUN
fueconorg-11557	81	7	and	and	CCONJ
fueconorg-11557	81	8	conversion	conversion	NOUN
fueconorg-11557	81	9	.	.	PUNCT
fueconorg-11557	82	1	therefore	therefore	ADV
fueconorg-11557	82	2	,	,	PUNCT
fueconorg-11557	82	3	inventory	inventory	NOUN
fueconorg-11557	82	4	conversion	conversion	NOUN
fueconorg-11557	82	5	refers	refer	VERB
fueconorg-11557	82	6	to	to	ADP
fueconorg-11557	82	7	a	a	DET
fueconorg-11557	82	8	time	time	NOUN
fueconorg-11557	82	9	period	period	NOUN
fueconorg-11557	82	10	taken	take	VERB
fueconorg-11557	82	11	to	to	PART
fueconorg-11557	82	12	convert	convert	VERB
fueconorg-11557	82	13	inventory	inventory	NOUN
fueconorg-11557	82	14	in	in	ADP
fueconorg-11557	82	15	stock	stock	NOUN
fueconorg-11557	82	16	held	hold	VERB
fueconorg-11557	82	17	in	in	ADP
fueconorg-11557	82	18	an	an	DET
fueconorg-11557	82	19	organisation	organisation	NOUN
fueconorg-11557	82	20	into	into	ADP
fueconorg-11557	82	21	sales	sale	NOUN
fueconorg-11557	82	22	.	.	PUNCT
fueconorg-11557	83	1	in	in	ADP
fueconorg-11557	83	2	addition	addition	NOUN
fueconorg-11557	83	3	,	,	PUNCT
fueconorg-11557	83	4	if	if	SCONJ
fueconorg-11557	83	5	conversion	conversion	NOUN
fueconorg-11557	83	6	period	period	NOUN
fueconorg-11557	83	7	of	of	ADP
fueconorg-11557	83	8	inventory	inventory	NOUN
fueconorg-11557	83	9	increases	increase	NOUN
fueconorg-11557	83	10	,	,	PUNCT
fueconorg-11557	83	11	inventory	inventory	NOUN
fueconorg-11557	83	12	cost	cost	NOUN
fueconorg-11557	83	13	increases	increase	NOUN
fueconorg-11557	83	14	.	.	PUNCT
fueconorg-11557	84	1	therefore	therefore	ADV
fueconorg-11557	84	2	,	,	PUNCT
fueconorg-11557	84	3	the	the	DET
fueconorg-11557	84	4	essence	essence	NOUN
fueconorg-11557	84	5	of	of	ADP
fueconorg-11557	84	6	inventory	inventory	NOUN
fueconorg-11557	84	7	management	management	NOUN
fueconorg-11557	84	8	is	be	AUX
fueconorg-11557	84	9	to	to	PART
fueconorg-11557	84	10	reduce	reduce	VERB
fueconorg-11557	84	11	costs	cost	NOUN
fueconorg-11557	84	12	without	without	ADP
fueconorg-11557	84	13	initiating	initiate	VERB
fueconorg-11557	84	14	production	production	NOUN
fueconorg-11557	84	15	disruption	disruption	NOUN
fueconorg-11557	84	16	.	.	PUNCT
fueconorg-11557	85	1	inventories	inventory	NOUN
fueconorg-11557	85	2	have	have	AUX
fueconorg-11557	85	3	been	be	AUX
fueconorg-11557	85	4	seen	see	VERB
fueconorg-11557	85	5	having	have	VERB
fueconorg-11557	85	6	positive	positive	ADJ
fueconorg-11557	85	7	effect	effect	NOUN
fueconorg-11557	85	8	on	on	ADP
fueconorg-11557	85	9	profitability	profitability	NOUN
fueconorg-11557	85	10	by	by	ADP
fueconorg-11557	85	11	wanguu	wanguu	PROPN
fueconorg-11557	85	12	&	&	CCONJ
fueconorg-11557	85	13	kipkirui	kipkirui	PROPN
fueconorg-11557	85	14	,	,	PUNCT
fueconorg-11557	85	15	(	(	PUNCT
fueconorg-11557	85	16	2015	2015	NUM
fueconorg-11557	85	17	)	)	PUNCT
fueconorg-11557	85	18	,	,	PUNCT
fueconorg-11557	85	19	aytac	aytac	PROPN
fueconorg-11557	85	20	et	et	PROPN
fueconorg-11557	85	21	al	al	PROPN
fueconorg-11557	85	22	.	.	PROPN
fueconorg-11557	85	23	,	,	PUNCT
fueconorg-11557	85	24	(	(	PUNCT
fueconorg-11557	85	25	2020	2020	NUM
fueconorg-11557	85	26	)	)	PUNCT
fueconorg-11557	85	27	,	,	PUNCT
fueconorg-11557	85	28	cristian	cristian	PROPN
fueconorg-11557	85	29	&	&	CCONJ
fueconorg-11557	85	30	raisa	raisa	PROPN
fueconorg-11557	85	31	(	(	PUNCT
fueconorg-11557	85	32	2017	2017	NUM
fueconorg-11557	85	33	)	)	PUNCT
fueconorg-11557	85	34	,	,	PUNCT
fueconorg-11557	85	35	nastiti	nastiti	PROPN
fueconorg-11557	85	36	et	et	PROPN
fueconorg-11557	85	37	al	al	PROPN
fueconorg-11557	85	38	.	.	PROPN
fueconorg-11557	85	39	,	,	PUNCT
fueconorg-11557	85	40	(	(	PUNCT
fueconorg-11557	85	41	2019	2019	NUM
fueconorg-11557	85	42	)	)	PUNCT
fueconorg-11557	85	43	,	,	PUNCT
fueconorg-11557	85	44	and	and	CCONJ
fueconorg-11557	85	45	rey	rey	PROPN
fueconorg-11557	85	46	-	-	PUNCT
fueconorg-11557	85	47	ares	ares	PROPN
fueconorg-11557	85	48	et	et	PROPN
fueconorg-11557	85	49	al	al	PROPN
fueconorg-11557	85	50	.	.	PROPN
fueconorg-11557	85	51	,	,	PUNCT
fueconorg-11557	85	52	(	(	PUNCT
fueconorg-11557	85	53	2021	2021	NUM
fueconorg-11557	85	54	)	)	PUNCT
fueconorg-11557	85	55	but	but	CCONJ
fueconorg-11557	85	56	considered	consider	VERB
fueconorg-11557	85	57	having	have	VERB
fueconorg-11557	85	58	negative	negative	ADJ
fueconorg-11557	85	59	effect	effect	NOUN
fueconorg-11557	85	60	on	on	ADP
fueconorg-11557	85	61	profitability	profitability	NOUN
fueconorg-11557	85	62	by	by	ADP
fueconorg-11557	85	63	jayarathne	jayarathne	PROPN
fueconorg-11557	85	64	,	,	PUNCT
fueconorg-11557	85	65	(	(	PUNCT
fueconorg-11557	85	66	2014	2014	NUM
fueconorg-11557	85	67	)	)	PUNCT
fueconorg-11557	85	68	,	,	PUNCT
fueconorg-11557	86	1	lawal	lawal	PROPN
fueconorg-11557	86	2	et	et	PROPN
fueconorg-11557	86	3	al	al	PROPN
fueconorg-11557	86	4	.	.	PROPN
fueconorg-11557	86	5	,	,	PUNCT
fueconorg-11557	86	6	(	(	PUNCT
fueconorg-11557	86	7	2015	2015	NUM
fueconorg-11557	86	8	)	)	PUNCT
fueconorg-11557	86	9	and	and	CCONJ
fueconorg-11557	86	10	nguyen	nguyen	NOUN
fueconorg-11557	86	11	et	et	PROPN
fueconorg-11557	86	12	al	al	PROPN
fueconorg-11557	86	13	.	.	PROPN
fueconorg-11557	86	14	,	,	PUNCT
fueconorg-11557	86	15	(	(	PUNCT
fueconorg-11557	86	16	2020	2020	NUM
fueconorg-11557	86	17	)	)	PUNCT
fueconorg-11557	86	18	.	.	PUNCT
fueconorg-11557	87	1	therefore	therefore	ADV
fueconorg-11557	87	2	,	,	PUNCT
fueconorg-11557	87	3	it	it	PRON
fueconorg-11557	87	4	is	be	AUX
fueconorg-11557	87	5	expected	expect	VERB
fueconorg-11557	87	6	that	that	SCONJ
fueconorg-11557	87	7	inventories	inventory	NOUN
fueconorg-11557	87	8	are	be	AUX
fueconorg-11557	87	9	germane	germane	ADJ
fueconorg-11557	87	10	to	to	ADP
fueconorg-11557	87	11	the	the	DET
fueconorg-11557	87	12	profitability	profitability	NOUN
fueconorg-11557	87	13	of	of	ADP
fueconorg-11557	87	14	manufacturing	manufacturing	NOUN
fueconorg-11557	87	15	company	company	NOUN
fueconorg-11557	87	16	which	which	PRON
fueconorg-11557	87	17	invariably	invariably	ADV
fueconorg-11557	87	18	has	have	VERB
fueconorg-11557	87	19	favourable	favourable	ADJ
fueconorg-11557	87	20	effects	effect	NOUN
fueconorg-11557	87	21	on	on	ADP
fueconorg-11557	87	22	tax	tax	NOUN
fueconorg-11557	87	23	payable	payable	ADJ
fueconorg-11557	87	24	by	by	ADP
fueconorg-11557	87	25	nigeria	nigeria	PROPN
fueconorg-11557	87	26	manufacturing	manufacture	VERB
fueconorg-11557	87	27	companies	company	NOUN
fueconorg-11557	87	28	to	to	ADP
fueconorg-11557	87	29	the	the	DET
fueconorg-11557	87	30	purse	purse	NOUN
fueconorg-11557	87	31	of	of	ADP
fueconorg-11557	87	32	the	the	DET
fueconorg-11557	87	33	government	government	NOUN
fueconorg-11557	87	34	.	.	PUNCT
fueconorg-11557	88	1	this	this	PRON
fueconorg-11557	88	2	is	be	AUX
fueconorg-11557	88	3	further	far	ADV
fueconorg-11557	88	4	hypothesized	hypothesize	VERB
fueconorg-11557	88	5	as	as	ADP
fueconorg-11557	88	6	ho1	ho1	NOUN
fueconorg-11557	88	7	:	:	PUNCT
fueconorg-11557	88	8	inventories	inventory	NOUN
fueconorg-11557	88	9	significantly	significantly	ADV
fueconorg-11557	88	10	impact	impact	VERB
fueconorg-11557	88	11	tax	tax	NOUN
fueconorg-11557	88	12	payable	payable	ADJ
fueconorg-11557	88	13	in	in	ADP
fueconorg-11557	88	14	nigeria	nigeria	PROPN
fueconorg-11557	88	15	manufacturing	manufacturing	NOUN
fueconorg-11557	88	16	companies	company	NOUN
fueconorg-11557	88	17	working	work	VERB
fueconorg-11557	88	18	capital	capital	NOUN
fueconorg-11557	88	19	and	and	CCONJ
fueconorg-11557	88	20	tax	tax	NOUN
fueconorg-11557	88	21	payable	payable	ADJ
fueconorg-11557	88	22	:	:	PUNCT
fueconorg-11557	88	23	analysis	analysis	NOUN
fueconorg-11557	88	24	of	of	ADP
fueconorg-11557	88	25	interrelationship	interrelationship	NOUN
fueconorg-11557	88	26	in	in	ADP
fueconorg-11557	88	27	manufacturing	manufacturing	NOUN
fueconorg-11557	88	28	companies	company	NOUN
fueconorg-11557	88	29	29	29	NUM
fueconorg-11557	88	30	2.4	2.4	NUM
fueconorg-11557	88	31	.	.	PUNCT
fueconorg-11557	89	1	payable	payable	ADJ
fueconorg-11557	89	2	it	it	PRON
fueconorg-11557	89	3	has	have	AUX
fueconorg-11557	89	4	been	be	AUX
fueconorg-11557	89	5	indicated	indicate	VERB
fueconorg-11557	89	6	that	that	SCONJ
fueconorg-11557	89	7	delaying	delay	VERB
fueconorg-11557	89	8	in	in	ADP
fueconorg-11557	89	9	accounts	account	NOUN
fueconorg-11557	89	10	payable	payable	ADJ
fueconorg-11557	89	11	payment	payment	NOUN
fueconorg-11557	89	12	to	to	ADP
fueconorg-11557	89	13	suppliers	supplier	NOUN
fueconorg-11557	89	14	permits	permit	VERB
fueconorg-11557	89	15	organizations	organization	NOUN
fueconorg-11557	89	16	to	to	PART
fueconorg-11557	89	17	access	access	VERB
fueconorg-11557	89	18	products	product	NOUN
fueconorg-11557	89	19	quality	quality	NOUN
fueconorg-11557	89	20	which	which	PRON
fueconorg-11557	89	21	is	be	AUX
fueconorg-11557	89	22	a	a	DET
fueconorg-11557	89	23	flexible	flexible	ADJ
fueconorg-11557	89	24	and	and	CCONJ
fueconorg-11557	89	25	inexpensive	inexpensive	ADJ
fueconorg-11557	89	26	financing	financing	NOUN
fueconorg-11557	89	27	source	source	NOUN
fueconorg-11557	89	28	.	.	PUNCT
fueconorg-11557	90	1	contrarily	contrarily	ADV
fueconorg-11557	90	2	,	,	PUNCT
fueconorg-11557	90	3	delaying	delay	VERB
fueconorg-11557	90	4	of	of	ADP
fueconorg-11557	90	5	the	the	DET
fueconorg-11557	90	6	payment	payment	NOUN
fueconorg-11557	90	7	of	of	ADP
fueconorg-11557	90	8	such	such	ADJ
fueconorg-11557	90	9	payables	payable	NOUN
fueconorg-11557	90	10	is	be	AUX
fueconorg-11557	90	11	expensive	expensive	ADJ
fueconorg-11557	90	12	if	if	SCONJ
fueconorg-11557	90	13	an	an	DET
fueconorg-11557	90	14	organization	organization	NOUN
fueconorg-11557	90	15	or	or	CCONJ
fueconorg-11557	90	16	firm	firm	NOUN
fueconorg-11557	90	17	offers	offer	VERB
fueconorg-11557	90	18	a	a	DET
fueconorg-11557	90	19	discount	discount	NOUN
fueconorg-11557	90	20	for	for	ADP
fueconorg-11557	90	21	prompt	prompt	ADJ
fueconorg-11557	90	22	payment	payment	NOUN
fueconorg-11557	90	23	.	.	PUNCT
fueconorg-11557	91	1	failure	failure	NOUN
fueconorg-11557	91	2	to	to	PART
fueconorg-11557	91	3	pay	pay	VERB
fueconorg-11557	91	4	such	such	ADJ
fueconorg-11557	91	5	debts	debt	NOUN
fueconorg-11557	91	6	dispenses	dispense	NOUN
fueconorg-11557	91	7	problems	problem	NOUN
fueconorg-11557	91	8	of	of	ADP
fueconorg-11557	91	9	cash	cash	NOUN
fueconorg-11557	91	10	inflow	inflow	NOUN
fueconorg-11557	91	11	for	for	ADP
fueconorg-11557	91	12	the	the	DET
fueconorg-11557	91	13	organization	organization	NOUN
fueconorg-11557	91	14	(	(	PUNCT
fueconorg-11557	91	15	agegnew	agegnew	VERB
fueconorg-11557	91	16	,	,	PUNCT
fueconorg-11557	91	17	2019	2019	NUM
fueconorg-11557	91	18	)	)	PUNCT
fueconorg-11557	91	19	.	.	PUNCT
fueconorg-11557	92	1	there	there	PRON
fueconorg-11557	92	2	are	be	VERB
fueconorg-11557	92	3	many	many	ADJ
fueconorg-11557	92	4	reasons	reason	NOUN
fueconorg-11557	92	5	for	for	ADP
fueconorg-11557	92	6	expecting	expect	VERB
fueconorg-11557	92	7	a	a	DET
fueconorg-11557	92	8	significant	significant	ADJ
fueconorg-11557	92	9	relationship	relationship	NOUN
fueconorg-11557	92	10	between	between	ADP
fueconorg-11557	92	11	accounts	account	NOUN
fueconorg-11557	92	12	payable	payable	ADJ
fueconorg-11557	92	13	period	period	NOUN
fueconorg-11557	92	14	and	and	CCONJ
fueconorg-11557	92	15	company	company	NOUN
fueconorg-11557	92	16	profitability	profitability	NOUN
fueconorg-11557	92	17	.	.	PUNCT
fueconorg-11557	93	1	the	the	PRON
fueconorg-11557	93	2	longer	long	ADV
fueconorg-11557	93	3	the	the	DET
fueconorg-11557	93	4	time	time	NOUN
fueconorg-11557	93	5	the	the	DET
fueconorg-11557	93	6	company	company	NOUN
fueconorg-11557	93	7	withholds	withhold	VERB
fueconorg-11557	93	8	suppliers	supplier	NOUN
fueconorg-11557	93	9	’	'	PUNCT
fueconorg-11557	93	10	resources	resource	NOUN
fueconorg-11557	93	11	,	,	PUNCT
fueconorg-11557	93	12	the	the	DET
fueconorg-11557	93	13	lesser	less	ADJ
fueconorg-11557	93	14	is	be	AUX
fueconorg-11557	93	15	the	the	DET
fueconorg-11557	93	16	value	value	NOUN
fueconorg-11557	93	17	of	of	ADP
fueconorg-11557	93	18	payable	payable	NOUN
fueconorg-11557	93	19	.	.	PUNCT
fueconorg-11557	94	1	this	this	PRON
fueconorg-11557	94	2	indicated	indicate	VERB
fueconorg-11557	94	3	that	that	PRON
fueconorg-11557	94	4	withheld	withhold	VERB
fueconorg-11557	94	5	suppliers	supplier	NOUN
fueconorg-11557	94	6	’	'	PUNCT
fueconorg-11557	94	7	resources	resource	NOUN
fueconorg-11557	94	8	bring	bring	VERB
fueconorg-11557	94	9	cash	cash	NOUN
fueconorg-11557	94	10	inflow	inflow	NOUN
fueconorg-11557	94	11	and	and	CCONJ
fueconorg-11557	94	12	profitability	profitability	NOUN
fueconorg-11557	94	13	to	to	ADP
fueconorg-11557	94	14	the	the	DET
fueconorg-11557	94	15	organisation	organisation	NOUN
fueconorg-11557	94	16	due	due	ADP
fueconorg-11557	94	17	to	to	ADP
fueconorg-11557	94	18	the	the	DET
fueconorg-11557	94	19	fact	fact	NOUN
fueconorg-11557	94	20	that	that	SCONJ
fueconorg-11557	94	21	cash	cash	NOUN
fueconorg-11557	94	22	withholds	withhold	VERB
fueconorg-11557	94	23	to	to	PART
fueconorg-11557	94	24	settle	settle	VERB
fueconorg-11557	94	25	suppliers	supplier	NOUN
fueconorg-11557	94	26	are	be	AUX
fueconorg-11557	94	27	effectively	effectively	ADV
fueconorg-11557	94	28	reemployed	reemploye	VERB
fueconorg-11557	94	29	for	for	ADP
fueconorg-11557	94	30	production	production	NOUN
fueconorg-11557	94	31	strength	strength	NOUN
fueconorg-11557	94	32	which	which	PRON
fueconorg-11557	94	33	ultimately	ultimately	ADV
fueconorg-11557	94	34	increases	increase	VERB
fueconorg-11557	94	35	taxable	taxable	ADJ
fueconorg-11557	94	36	income	income	NOUN
fueconorg-11557	94	37	.	.	PUNCT
fueconorg-11557	95	1	credits	credit	NOUN
fueconorg-11557	95	2	owing	owe	VERB
fueconorg-11557	95	3	by	by	ADP
fueconorg-11557	95	4	the	the	DET
fueconorg-11557	95	5	company	company	NOUN
fueconorg-11557	95	6	as	as	ADP
fueconorg-11557	95	7	results	result	NOUN
fueconorg-11557	95	8	of	of	ADP
fueconorg-11557	95	9	unavailable	unavailable	ADJ
fueconorg-11557	95	10	resources	resource	NOUN
fueconorg-11557	95	11	enhanced	enhance	VERB
fueconorg-11557	95	12	company	company	NOUN
fueconorg-11557	95	13	performance	performance	NOUN
fueconorg-11557	95	14	in	in	ADP
fueconorg-11557	95	15	term	term	NOUN
fueconorg-11557	95	16	of	of	ADP
fueconorg-11557	95	17	satisfaction	satisfaction	NOUN
fueconorg-11557	95	18	to	to	ADP
fueconorg-11557	95	19	customers	customer	NOUN
fueconorg-11557	95	20	because	because	SCONJ
fueconorg-11557	95	21	of	of	ADP
fueconorg-11557	95	22	prompt	prompt	ADJ
fueconorg-11557	95	23	fulfillment	fulfillment	NOUN
fueconorg-11557	95	24	of	of	ADP
fueconorg-11557	95	25	their	their	PRON
fueconorg-11557	95	26	requests	request	NOUN
fueconorg-11557	95	27	.	.	PUNCT
fueconorg-11557	96	1	because	because	SCONJ
fueconorg-11557	96	2	of	of	ADP
fueconorg-11557	96	3	reliance	reliance	NOUN
fueconorg-11557	96	4	of	of	ADP
fueconorg-11557	96	5	organisation	organisation	NOUN
fueconorg-11557	96	6	on	on	ADP
fueconorg-11557	96	7	suppliers	supplier	NOUN
fueconorg-11557	96	8	for	for	ADP
fueconorg-11557	96	9	sources	source	NOUN
fueconorg-11557	96	10	of	of	ADP
fueconorg-11557	96	11	funds	fund	NOUN
fueconorg-11557	96	12	,	,	PUNCT
fueconorg-11557	96	13	payable	payable	ADJ
fueconorg-11557	96	14	according	accord	VERB
fueconorg-11557	96	15	to	to	ADP
fueconorg-11557	96	16	seyoum	seyoum	PROPN
fueconorg-11557	96	17	et	et	PROPN
fueconorg-11557	96	18	al	al	PROPN
fueconorg-11557	96	19	.	.	PROPN
fueconorg-11557	96	20	,	,	PUNCT
fueconorg-11557	96	21	(	(	PUNCT
fueconorg-11557	96	22	2016	2016	NUM
fueconorg-11557	96	23	)	)	PUNCT
fueconorg-11557	96	24	powered	power	VERB
fueconorg-11557	96	25	the	the	DET
fueconorg-11557	96	26	organization	organization	NOUN
fueconorg-11557	96	27	in	in	ADP
fueconorg-11557	96	28	getting	getting	AUX
fueconorg-11557	96	29	rid	rid	VERB
fueconorg-11557	96	30	of	of	ADP
fueconorg-11557	96	31	financial	financial	ADJ
fueconorg-11557	96	32	constraints	constraint	NOUN
fueconorg-11557	96	33	to	to	ADP
fueconorg-11557	96	34	financing	finance	VERB
fueconorg-11557	96	35	the	the	DET
fueconorg-11557	96	36	organisation	organisation	NOUN
fueconorg-11557	96	37	.	.	PUNCT
fueconorg-11557	97	1	according	accord	VERB
fueconorg-11557	97	2	to	to	ADP
fueconorg-11557	97	3	douglas	douglas	PROPN
fueconorg-11557	97	4	et	et	PROPN
fueconorg-11557	97	5	al	al	PROPN
fueconorg-11557	97	6	.	.	PROPN
fueconorg-11557	97	7	,	,	PUNCT
fueconorg-11557	97	8	(	(	PUNCT
fueconorg-11557	97	9	2018	2018	NUM
fueconorg-11557	97	10	)	)	PUNCT
fueconorg-11557	97	11	,	,	PUNCT
fueconorg-11557	97	12	agegnew	agegnew	VERB
fueconorg-11557	97	13	,	,	PUNCT
fueconorg-11557	97	14	(	(	PUNCT
fueconorg-11557	97	15	2019	2019	NUM
fueconorg-11557	97	16	)	)	PUNCT
fueconorg-11557	97	17	,	,	PUNCT
fueconorg-11557	97	18	nastiti	nastiti	PROPN
fueconorg-11557	97	19	et	et	PROPN
fueconorg-11557	97	20	al	al	PROPN
fueconorg-11557	97	21	.	.	PROPN
fueconorg-11557	97	22	,	,	PUNCT
fueconorg-11557	97	23	(	(	PUNCT
fueconorg-11557	97	24	2019	2019	NUM
fueconorg-11557	97	25	)	)	PUNCT
fueconorg-11557	97	26	,	,	PUNCT
fueconorg-11557	97	27	rey	rey	PROPN
fueconorg-11557	97	28	ares	ares	PROPN
fueconorg-11557	97	29	et	et	PROPN
fueconorg-11557	97	30	al	al	PROPN
fueconorg-11557	97	31	.	.	PROPN
fueconorg-11557	97	32	,	,	PUNCT
fueconorg-11557	97	33	(	(	PUNCT
fueconorg-11557	97	34	2021	2021	NUM
fueconorg-11557	97	35	)	)	PUNCT
fueconorg-11557	97	36	,	,	PUNCT
fueconorg-11557	97	37	nguyen	nguyen	NOUN
fueconorg-11557	97	38	et	et	PROPN
fueconorg-11557	97	39	al	al	PROPN
fueconorg-11557	97	40	.	.	PROPN
fueconorg-11557	97	41	,	,	PUNCT
fueconorg-11557	97	42	(	(	PUNCT
fueconorg-11557	97	43	2020	2020	NUM
fueconorg-11557	97	44	)	)	PUNCT
fueconorg-11557	97	45	and	and	CCONJ
fueconorg-11557	97	46	ekwochi	ekwochi	VERB
fueconorg-11557	97	47	et	et	PROPN
fueconorg-11557	97	48	al	al	PROPN
fueconorg-11557	97	49	.	.	PROPN
fueconorg-11557	97	50	,	,	PUNCT
fueconorg-11557	97	51	(	(	PUNCT
fueconorg-11557	97	52	2021	2021	NUM
fueconorg-11557	97	53	)	)	PUNCT
fueconorg-11557	97	54	,	,	PUNCT
fueconorg-11557	97	55	positive	positive	ADJ
fueconorg-11557	97	56	significant	significant	ADJ
fueconorg-11557	97	57	association	association	NOUN
fueconorg-11557	97	58	existed	exist	VERB
fueconorg-11557	97	59	amid	amid	ADP
fueconorg-11557	97	60	payable	payable	ADJ
fueconorg-11557	97	61	and	and	CCONJ
fueconorg-11557	97	62	profitability	profitability	NOUN
fueconorg-11557	97	63	.	.	PUNCT
fueconorg-11557	98	1	it	it	PRON
fueconorg-11557	98	2	was	be	AUX
fueconorg-11557	98	3	further	far	ADV
fueconorg-11557	98	4	advocated	advocate	VERB
fueconorg-11557	98	5	that	that	SCONJ
fueconorg-11557	98	6	companies	company	NOUN
fueconorg-11557	98	7	’	’	PART
fueconorg-11557	98	8	profitability	profitability	NOUN
fueconorg-11557	98	9	increased	increase	VERB
fueconorg-11557	98	10	when	when	SCONJ
fueconorg-11557	98	11	organization	organization	NOUN
fueconorg-11557	98	12	utilized	utilize	VERB
fueconorg-11557	98	13	suppliers	supplier	NOUN
fueconorg-11557	98	14	’	'	PUNCT
fueconorg-11557	98	15	credit	credit	NOUN
fueconorg-11557	98	16	efficiently	efficiently	ADV
fueconorg-11557	98	17	for	for	ADP
fueconorg-11557	98	18	the	the	DET
fueconorg-11557	98	19	running	running	NOUN
fueconorg-11557	98	20	of	of	ADP
fueconorg-11557	98	21	the	the	DET
fueconorg-11557	98	22	organisation	organisation	NOUN
fueconorg-11557	98	23	(	(	PUNCT
fueconorg-11557	98	24	working	work	VERB
fueconorg-11557	98	25	capital	capital	NOUN
fueconorg-11557	98	26	needs	need	NOUN
fueconorg-11557	98	27	)	)	PUNCT
fueconorg-11557	98	28	.	.	PUNCT
fueconorg-11557	99	1	this	this	PRON
fueconorg-11557	99	2	therefore	therefore	ADV
fueconorg-11557	99	3	,	,	PUNCT
fueconorg-11557	99	4	prompted	prompt	VERB
fueconorg-11557	99	5	the	the	DET
fueconorg-11557	99	6	hypothesis	hypothesis	NOUN
fueconorg-11557	99	7	stated	state	VERB
fueconorg-11557	99	8	below	below	ADP
fueconorg-11557	99	9	ho2	ho2	PROPN
fueconorg-11557	99	10	:	:	PUNCT
fueconorg-11557	99	11	payable	payable	ADJ
fueconorg-11557	99	12	significantly	significantly	ADV
fueconorg-11557	99	13	impacts	impact	VERB
fueconorg-11557	99	14	tax	tax	NOUN
fueconorg-11557	99	15	payable	payable	NOUN
fueconorg-11557	99	16	in	in	ADP
fueconorg-11557	99	17	nigeria	nigeria	PROPN
fueconorg-11557	99	18	manufacturing	manufacturing	NOUN
fueconorg-11557	99	19	companies	company	NOUN
fueconorg-11557	99	20	2.5	2.5	NUM
fueconorg-11557	99	21	.	.	PUNCT
fueconorg-11557	100	1	accounts	account	VERB
fueconorg-11557	100	2	receivable	receivable	ADJ
fueconorg-11557	100	3	credit	credit	NOUN
fueconorg-11557	100	4	sales	sale	NOUN
fueconorg-11557	100	5	are	be	AUX
fueconorg-11557	100	6	unavoidable	unavoidable	ADJ
fueconorg-11557	100	7	necessity	necessity	NOUN
fueconorg-11557	100	8	in	in	ADP
fueconorg-11557	100	9	any	any	DET
fueconorg-11557	100	10	organisation	organisation	NOUN
fueconorg-11557	100	11	both	both	CCONJ
fueconorg-11557	100	12	in	in	ADP
fueconorg-11557	100	13	term	term	NOUN
fueconorg-11557	100	14	of	of	ADP
fueconorg-11557	100	15	finished	finish	VERB
fueconorg-11557	100	16	goods	good	NOUN
fueconorg-11557	100	17	and	and	CCONJ
fueconorg-11557	100	18	raw	raw	ADJ
fueconorg-11557	100	19	materials	material	NOUN
fueconorg-11557	100	20	.	.	PUNCT
fueconorg-11557	101	1	according	accord	VERB
fueconorg-11557	101	2	to	to	ADP
fueconorg-11557	101	3	pouraghajan	pouraghajan	NOUN
fueconorg-11557	101	4	et	et	PROPN
fueconorg-11557	101	5	al	al	PROPN
fueconorg-11557	101	6	.	.	PROPN
fueconorg-11557	101	7	,	,	PUNCT
fueconorg-11557	101	8	(	(	PUNCT
fueconorg-11557	101	9	2012	2012	NUM
fueconorg-11557	101	10	)	)	PUNCT
fueconorg-11557	101	11	;	;	PUNCT
fueconorg-11557	101	12	and	and	CCONJ
fueconorg-11557	101	13	arshad	arshad	PROPN
fueconorg-11557	101	14	&	&	CCONJ
fueconorg-11557	101	15	muhammad	muhammad	PROPN
fueconorg-11557	101	16	,	,	PUNCT
fueconorg-11557	101	17	(	(	PUNCT
fueconorg-11557	101	18	2013	2013	NUM
fueconorg-11557	101	19	)	)	PUNCT
fueconorg-11557	101	20	,	,	PUNCT
fueconorg-11557	101	21	accounts	account	VERB
fueconorg-11557	101	22	receivables	receivables	NOUN
fueconorg-11557	101	23	comprise	comprise	NOUN
fueconorg-11557	101	24	credit	credit	NOUN
fueconorg-11557	101	25	granted	grant	VERB
fueconorg-11557	101	26	to	to	ADP
fueconorg-11557	101	27	customers	customer	NOUN
fueconorg-11557	101	28	during	during	ADP
fueconorg-11557	101	29	the	the	DET
fueconorg-11557	101	30	operation	operation	NOUN
fueconorg-11557	101	31	with	with	ADP
fueconorg-11557	101	32	an	an	DET
fueconorg-11557	101	33	accounting	accounting	NOUN
fueconorg-11557	101	34	period	period	NOUN
fueconorg-11557	101	35	in	in	ADP
fueconorg-11557	101	36	form	form	NOUN
fueconorg-11557	101	37	of	of	ADP
fueconorg-11557	101	38	trade	trade	NOUN
fueconorg-11557	101	39	credit	credit	NOUN
fueconorg-11557	101	40	to	to	ADP
fueconorg-11557	101	41	other	other	ADJ
fueconorg-11557	101	42	companies	company	NOUN
fueconorg-11557	101	43	or	or	CCONJ
fueconorg-11557	101	44	consumer	consumer	NOUN
fueconorg-11557	101	45	credit	credit	NOUN
fueconorg-11557	101	46	to	to	ADP
fueconorg-11557	101	47	the	the	DET
fueconorg-11557	101	48	ultimate	ultimate	ADJ
fueconorg-11557	101	49	consumers	consumer	NOUN
fueconorg-11557	101	50	.	.	PUNCT
fueconorg-11557	102	1	charitou	charitou	NOUN
fueconorg-11557	102	2	et	et	PROPN
fueconorg-11557	102	3	al	al	PROPN
fueconorg-11557	102	4	.	.	PROPN
fueconorg-11557	102	5	,	,	PUNCT
fueconorg-11557	102	6	(	(	PUNCT
fueconorg-11557	102	7	2010	2010	NUM
fueconorg-11557	102	8	)	)	PUNCT
fueconorg-11557	102	9	indicated	indicate	VERB
fueconorg-11557	102	10	that	that	SCONJ
fueconorg-11557	102	11	the	the	DET
fueconorg-11557	102	12	essence	essence	NOUN
fueconorg-11557	102	13	of	of	ADP
fueconorg-11557	102	14	granting	grant	VERB
fueconorg-11557	102	15	credit	credit	NOUN
fueconorg-11557	102	16	to	to	ADP
fueconorg-11557	102	17	customer	customer	NOUN
fueconorg-11557	102	18	is	be	AUX
fueconorg-11557	102	19	to	to	PART
fueconorg-11557	102	20	enhance	enhance	VERB
fueconorg-11557	102	21	profit	profit	NOUN
fueconorg-11557	102	22	by	by	ADP
fueconorg-11557	102	23	way	way	NOUN
fueconorg-11557	102	24	of	of	ADP
fueconorg-11557	102	25	increasing	increase	VERB
fueconorg-11557	102	26	sales	sale	NOUN
fueconorg-11557	102	27	,	,	PUNCT
fueconorg-11557	102	28	fascinate	fascinate	VERB
fueconorg-11557	102	29	new	new	ADJ
fueconorg-11557	102	30	customers	customer	NOUN
fueconorg-11557	102	31	,	,	PUNCT
fueconorg-11557	102	32	and	and	CCONJ
fueconorg-11557	102	33	maintain	maintain	VERB
fueconorg-11557	102	34	old	old	ADJ
fueconorg-11557	102	35	customers	customer	NOUN
fueconorg-11557	102	36	.	.	PUNCT
fueconorg-11557	103	1	arshad	arshad	PROPN
fueconorg-11557	103	2	&	&	CCONJ
fueconorg-11557	103	3	muhammad	muhammad	PROPN
fueconorg-11557	103	4	,	,	PUNCT
fueconorg-11557	103	5	(	(	PUNCT
fueconorg-11557	103	6	2013	2013	NUM
fueconorg-11557	103	7	)	)	PUNCT
fueconorg-11557	103	8	also	also	ADV
fueconorg-11557	103	9	claimed	claim	VERB
fueconorg-11557	103	10	that	that	SCONJ
fueconorg-11557	103	11	receivables	receivable	NOUN
fueconorg-11557	103	12	ignited	ignite	VERB
fueconorg-11557	103	13	when	when	SCONJ
fueconorg-11557	103	14	delivering	deliver	VERB
fueconorg-11557	103	15	goods	good	NOUN
fueconorg-11557	103	16	or	or	CCONJ
fueconorg-11557	103	17	rendering	rendering	NOUN
fueconorg-11557	103	18	services	service	NOUN
fueconorg-11557	103	19	on	on	ADP
fueconorg-11557	103	20	credit	credit	NOUN
fueconorg-11557	103	21	.	.	PUNCT
fueconorg-11557	104	1	receivables	receivable	NOUN
fueconorg-11557	104	2	are	be	AUX
fueconorg-11557	104	3	characterized	characterize	VERB
fueconorg-11557	104	4	with	with	ADP
fueconorg-11557	104	5	the	the	DET
fueconorg-11557	104	6	future	future	ADJ
fueconorg-11557	104	7	receipt	receipt	NOUN
fueconorg-11557	104	8	of	of	ADP
fueconorg-11557	104	9	monetary	monetary	ADJ
fueconorg-11557	104	10	resources	resource	NOUN
fueconorg-11557	104	11	on	on	ADP
fueconorg-11557	104	12	the	the	DET
fueconorg-11557	104	13	goods	good	NOUN
fueconorg-11557	104	14	and	and	CCONJ
fueconorg-11557	104	15	services	service	NOUN
fueconorg-11557	104	16	sold	sell	VERB
fueconorg-11557	104	17	on	on	ADP
fueconorg-11557	104	18	credit	credit	NOUN
fueconorg-11557	104	19	,	,	PUNCT
fueconorg-11557	104	20	and	and	CCONJ
fueconorg-11557	104	21	the	the	DET
fueconorg-11557	104	22	recovery	recovery	NOUN
fueconorg-11557	104	23	policy	policy	NOUN
fueconorg-11557	104	24	of	of	ADP
fueconorg-11557	104	25	such	such	ADJ
fueconorg-11557	104	26	credits	credit	NOUN
fueconorg-11557	104	27	.	.	PUNCT
fueconorg-11557	105	1	the	the	DET
fueconorg-11557	105	2	recovery	recovery	NOUN
fueconorg-11557	105	3	policy	policy	NOUN
fueconorg-11557	105	4	of	of	ADP
fueconorg-11557	105	5	the	the	DET
fueconorg-11557	105	6	receivable	receivable	NOUN
fueconorg-11557	105	7	depends	depend	VERB
fueconorg-11557	105	8	on	on	ADP
fueconorg-11557	105	9	the	the	DET
fueconorg-11557	105	10	credit	credit	NOUN
fueconorg-11557	105	11	policies	policy	NOUN
fueconorg-11557	105	12	effectiveness	effectiveness	NOUN
fueconorg-11557	105	13	of	of	ADP
fueconorg-11557	105	14	the	the	DET
fueconorg-11557	105	15	company	company	NOUN
fueconorg-11557	105	16	which	which	PRON
fueconorg-11557	105	17	is	be	AUX
fueconorg-11557	105	18	invariably	invariably	ADV
fueconorg-11557	105	19	significant	significant	ADJ
fueconorg-11557	105	20	to	to	ADP
fueconorg-11557	105	21	the	the	DET
fueconorg-11557	105	22	total	total	ADJ
fueconorg-11557	105	23	performance	performance	NOUN
fueconorg-11557	105	24	and	and	CCONJ
fueconorg-11557	105	25	profitability	profitability	NOUN
fueconorg-11557	105	26	of	of	ADP
fueconorg-11557	105	27	the	the	DET
fueconorg-11557	105	28	company	company	NOUN
fueconorg-11557	105	29	.	.	PUNCT
fueconorg-11557	106	1	to	to	PART
fueconorg-11557	106	2	determine	determine	VERB
fueconorg-11557	106	3	the	the	DET
fueconorg-11557	106	4	best	good	ADJ
fueconorg-11557	106	5	credit	credit	NOUN
fueconorg-11557	106	6	policy	policy	NOUN
fueconorg-11557	106	7	,	,	PUNCT
fueconorg-11557	106	8	ali	ali	PROPN
fueconorg-11557	106	9	&	&	CCONJ
fueconorg-11557	106	10	ali	ali	PROPN
fueconorg-11557	106	11	,	,	PUNCT
fueconorg-11557	106	12	(	(	PUNCT
fueconorg-11557	106	13	2012	2012	NUM
fueconorg-11557	106	14	)	)	PUNCT
fueconorg-11557	106	15	observed	observe	VERB
fueconorg-11557	106	16	that	that	SCONJ
fueconorg-11557	106	17	the	the	DET
fueconorg-11557	106	18	financial	financial	ADJ
fueconorg-11557	106	19	managers	manager	NOUN
fueconorg-11557	106	20	in	in	ADP
fueconorg-11557	106	21	the	the	DET
fueconorg-11557	106	22	organisation	organisation	NOUN
fueconorg-11557	106	23	must	must	AUX
fueconorg-11557	106	24	consider	consider	VERB
fueconorg-11557	106	25	major	major	ADJ
fueconorg-11557	106	26	numerous	numerous	ADJ
fueconorg-11557	106	27	controllable	controllable	ADJ
fueconorg-11557	106	28	variables	variable	NOUN
fueconorg-11557	106	29	which	which	PRON
fueconorg-11557	106	30	influence	influence	NOUN
fueconorg-11557	106	31	receivables	receivable	VERB
fueconorg-11557	106	32	in	in	ADP
fueconorg-11557	106	33	organisation	organisation	NOUN
fueconorg-11557	106	34	.	.	PUNCT
fueconorg-11557	107	1	such	such	ADJ
fueconorg-11557	107	2	variables	variable	NOUN
fueconorg-11557	107	3	include	include	VERB
fueconorg-11557	107	4	collection	collection	NOUN
fueconorg-11557	107	5	effort	effort	NOUN
fueconorg-11557	107	6	,	,	PUNCT
fueconorg-11557	107	7	credit	credit	NOUN
fueconorg-11557	107	8	terms	term	NOUN
fueconorg-11557	107	9	,	,	PUNCT
fueconorg-11557	107	10	and	and	CCONJ
fueconorg-11557	107	11	credit	credit	NOUN
fueconorg-11557	107	12	standards	standard	NOUN
fueconorg-11557	107	13	.	.	PUNCT
fueconorg-11557	108	1	credit	credit	NOUN
fueconorg-11557	108	2	standards	standard	NOUN
fueconorg-11557	108	3	refer	refer	VERB
fueconorg-11557	108	4	to	to	ADP
fueconorg-11557	108	5	criteria	criterion	NOUN
fueconorg-11557	108	6	set	set	VERB
fueconorg-11557	108	7	up	up	ADP
fueconorg-11557	108	8	by	by	ADP
fueconorg-11557	108	9	the	the	DET
fueconorg-11557	108	10	company	company	NOUN
fueconorg-11557	108	11	to	to	PART
fueconorg-11557	108	12	screen	screen	VERB
fueconorg-11557	108	13	and	and	CCONJ
fueconorg-11557	108	14	scrutinize	scrutinize	VERB
fueconorg-11557	108	15	applicants	applicant	NOUN
fueconorg-11557	108	16	to	to	PART
fueconorg-11557	108	17	ascertain	ascertain	VERB
fueconorg-11557	108	18	the	the	DET
fueconorg-11557	108	19	reliable	reliable	ADJ
fueconorg-11557	108	20	customer	customer	NOUN
fueconorg-11557	108	21	before	before	ADP
fueconorg-11557	108	22	offering	offer	VERB
fueconorg-11557	108	23	credit	credit	NOUN
fueconorg-11557	108	24	to	to	ADP
fueconorg-11557	108	25	their	their	PRON
fueconorg-11557	108	26	customers	customer	NOUN
fueconorg-11557	108	27	.	.	PUNCT
fueconorg-11557	109	1	this	this	PRON
fueconorg-11557	109	2	allows	allow	VERB
fueconorg-11557	109	3	the	the	DET
fueconorg-11557	109	4	company	company	NOUN
fueconorg-11557	109	5	to	to	PART
fueconorg-11557	109	6	exercise	exercise	VERB
fueconorg-11557	109	7	a	a	DET
fueconorg-11557	109	8	degree	degree	NOUN
fueconorg-11557	109	9	of	of	ADP
fueconorg-11557	109	10	control	control	NOUN
fueconorg-11557	109	11	over	over	ADP
fueconorg-11557	109	12	the	the	DET
fueconorg-11557	109	13	customer	customer	NOUN
fueconorg-11557	109	14	on	on	ADP
fueconorg-11557	109	15	the	the	DET
fueconorg-11557	109	16	credit	credit	NOUN
fueconorg-11557	109	17	repayment	repayment	NOUN
fueconorg-11557	109	18	date	date	NOUN
fueconorg-11557	109	19	.	.	PUNCT
fueconorg-11557	110	1	the	the	DET
fueconorg-11557	110	2	credit	credit	NOUN
fueconorg-11557	110	3	granted	grant	VERB
fueconorg-11557	110	4	to	to	ADP
fueconorg-11557	110	5	customers	customer	NOUN
fueconorg-11557	110	6	when	when	SCONJ
fueconorg-11557	110	7	repaid	repay	VERB
fueconorg-11557	110	8	at	at	ADP
fueconorg-11557	110	9	the	the	DET
fueconorg-11557	110	10	appropriate	appropriate	ADJ
fueconorg-11557	110	11	time	time	NOUN
fueconorg-11557	110	12	can	can	AUX
fueconorg-11557	110	13	be	be	AUX
fueconorg-11557	110	14	reused	reuse	VERB
fueconorg-11557	110	15	by	by	ADP
fueconorg-11557	110	16	the	the	DET
fueconorg-11557	110	17	organisation	organisation	NOUN
fueconorg-11557	110	18	to	to	PART
fueconorg-11557	110	19	produce	produce	VERB
fueconorg-11557	110	20	more	more	ADV
fueconorg-11557	110	21	profitable	profitable	ADJ
fueconorg-11557	110	22	output	output	NOUN
fueconorg-11557	110	23	but	but	CCONJ
fueconorg-11557	110	24	if	if	SCONJ
fueconorg-11557	110	25	it	it	PRON
fueconorg-11557	110	26	is	be	AUX
fueconorg-11557	110	27	delayed	delay	VERB
fueconorg-11557	110	28	it	it	PRON
fueconorg-11557	110	29	has	have	VERB
fueconorg-11557	110	30	negative	negative	ADJ
fueconorg-11557	110	31	effect	effect	NOUN
fueconorg-11557	110	32	on	on	ADP
fueconorg-11557	110	33	the	the	DET
fueconorg-11557	110	34	company	company	NOUN
fueconorg-11557	110	35	profitability	profitability	NOUN
fueconorg-11557	110	36	thereby	thereby	ADV
fueconorg-11557	110	37	affecting	affect	VERB
fueconorg-11557	110	38	tax	tax	NOUN
fueconorg-11557	110	39	payable	payable	ADJ
fueconorg-11557	110	40	to	to	ADP
fueconorg-11557	110	41	the	the	DET
fueconorg-11557	110	42	government	government	NOUN
fueconorg-11557	110	43	.	.	PUNCT
fueconorg-11557	111	1	gorondutse	gorondutse	PROPN
fueconorg-11557	111	2	et	et	PROPN
fueconorg-11557	111	3	al	al	PROPN
fueconorg-11557	111	4	,	,	PUNCT
fueconorg-11557	111	5	(	(	PUNCT
fueconorg-11557	111	6	2017	2017	NUM
fueconorg-11557	111	7	)	)	PUNCT
fueconorg-11557	111	8	;	;	PUNCT
fueconorg-11557	111	9	goncalves	goncalve	NOUN
fueconorg-11557	111	10	et	et	PROPN
fueconorg-11557	111	11	al	al	PROPN
fueconorg-11557	111	12	(	(	PUNCT
fueconorg-11557	111	13	2018	2018	NUM
fueconorg-11557	111	14	)	)	PUNCT
fueconorg-11557	111	15	;	;	PUNCT
fueconorg-11557	111	16	wanguu	wanguu	PROPN
fueconorg-11557	111	17	&	&	CCONJ
fueconorg-11557	111	18	kipkirui	kipkirui	PROPN
fueconorg-11557	111	19	,	,	PUNCT
fueconorg-11557	111	20	(	(	PUNCT
fueconorg-11557	111	21	2015	2015	NUM
fueconorg-11557	111	22	)	)	PUNCT
fueconorg-11557	111	23	;	;	PUNCT
fueconorg-11557	111	24	aytac	aytac	PROPN
fueconorg-11557	111	25	et	et	PROPN
fueconorg-11557	111	26	al	al	PROPN
fueconorg-11557	111	27	.	.	PROPN
fueconorg-11557	111	28	,	,	PUNCT
fueconorg-11557	111	29	(	(	PUNCT
fueconorg-11557	111	30	2020	2020	NUM
fueconorg-11557	111	31	)	)	PUNCT
fueconorg-11557	111	32	;	;	PUNCT
fueconorg-11557	111	33	and	and	CCONJ
fueconorg-11557	111	34	cristian	cristian	PROPN
fueconorg-11557	111	35	&	&	CCONJ
fueconorg-11557	111	36	raisa	raisa	PROPN
fueconorg-11557	111	37	(	(	PUNCT
fueconorg-11557	111	38	2017	2017	NUM
fueconorg-11557	111	39	)	)	PUNCT
fueconorg-11557	111	40	30	30	NUM
fueconorg-11557	111	41	t.	t.	NOUN
fueconorg-11557	111	42	a.	a.	NOUN
fueconorg-11557	111	43	adegbite	adegbite	PROPN
fueconorg-11557	111	44	,	,	PUNCT
fueconorg-11557	111	45	s.	s.	PROPN
fueconorg-11557	111	46	j.	j.	PROPN
fueconorg-11557	111	47	inyada	inyada	PROPN
fueconorg-11557	111	48	advocated	advocate	VERB
fueconorg-11557	111	49	in	in	ADP
fueconorg-11557	111	50	their	their	PRON
fueconorg-11557	111	51	studies	study	NOUN
fueconorg-11557	111	52	that	that	PRON
fueconorg-11557	111	53	accounts	account	VERB
fueconorg-11557	111	54	receivable	receivable	ADJ
fueconorg-11557	111	55	possessed	possess	VERB
fueconorg-11557	111	56	positive	positive	ADJ
fueconorg-11557	111	57	impacts	impact	NOUN
fueconorg-11557	111	58	on	on	ADP
fueconorg-11557	111	59	profitability	profitability	NOUN
fueconorg-11557	111	60	which	which	PRON
fueconorg-11557	111	61	is	be	AUX
fueconorg-11557	111	62	the	the	DET
fueconorg-11557	111	63	determinant	determinant	NOUN
fueconorg-11557	111	64	of	of	ADP
fueconorg-11557	111	65	tax	tax	NOUN
fueconorg-11557	111	66	payable	payable	ADJ
fueconorg-11557	111	67	to	to	ADP
fueconorg-11557	111	68	the	the	DET
fueconorg-11557	111	69	government	government	NOUN
fueconorg-11557	111	70	by	by	ADP
fueconorg-11557	111	71	the	the	DET
fueconorg-11557	111	72	manufacturing	manufacturing	NOUN
fueconorg-11557	111	73	companies	company	NOUN
fueconorg-11557	111	74	.	.	PUNCT
fueconorg-11557	112	1	on	on	ADP
fueconorg-11557	112	2	the	the	DET
fueconorg-11557	112	3	contrary	contrary	NOUN
fueconorg-11557	112	4	,	,	PUNCT
fueconorg-11557	112	5	sudiyatno	sudiyatno	PROPN
fueconorg-11557	112	6	et	et	PROPN
fueconorg-11557	112	7	al	al	PROPN
fueconorg-11557	112	8	.	.	PROPN
fueconorg-11557	112	9	,	,	PUNCT
fueconorg-11557	112	10	(	(	PUNCT
fueconorg-11557	112	11	2017	2017	NUM
fueconorg-11557	112	12	)	)	PUNCT
fueconorg-11557	112	13	;	;	PUNCT
fueconorg-11557	112	14	and	and	CCONJ
fueconorg-11557	112	15	agegnew	agegnew	VERB
fueconorg-11557	112	16	,	,	PUNCT
fueconorg-11557	112	17	(	(	PUNCT
fueconorg-11557	112	18	2019	2019	NUM
fueconorg-11557	112	19	)	)	PUNCT
fueconorg-11557	112	20	identified	identify	VERB
fueconorg-11557	112	21	negative	negative	ADJ
fueconorg-11557	112	22	impacts	impact	NOUN
fueconorg-11557	112	23	of	of	ADP
fueconorg-11557	112	24	the	the	DET
fueconorg-11557	112	25	accounts	account	NOUN
fueconorg-11557	112	26	receivable	receivable	ADJ
fueconorg-11557	112	27	on	on	ADP
fueconorg-11557	112	28	profitability	profitability	NOUN
fueconorg-11557	112	29	.	.	PUNCT
fueconorg-11557	113	1	ho3	ho3	NOUN
fueconorg-11557	113	2	:	:	PUNCT
fueconorg-11557	113	3	receivable	receivable	ADJ
fueconorg-11557	113	4	significantly	significantly	ADV
fueconorg-11557	113	5	impacts	impact	VERB
fueconorg-11557	113	6	tax	tax	NOUN
fueconorg-11557	113	7	payable	payable	NOUN
fueconorg-11557	113	8	in	in	ADP
fueconorg-11557	113	9	nigeria	nigeria	PROPN
fueconorg-11557	113	10	manufacturing	manufacturing	NOUN
fueconorg-11557	113	11	companies	company	NOUN
fueconorg-11557	113	12	2.6	2.6	NUM
fueconorg-11557	113	13	.	.	PUNCT
fueconorg-11557	114	1	cash	cash	NOUN
fueconorg-11557	114	2	and	and	CCONJ
fueconorg-11557	114	3	cash	cash	NOUN
fueconorg-11557	114	4	equivalent	equivalent	ADJ
fueconorg-11557	114	5	cash	cash	NOUN
fueconorg-11557	114	6	is	be	AUX
fueconorg-11557	114	7	referred	refer	VERB
fueconorg-11557	114	8	to	to	ADP
fueconorg-11557	114	9	as	as	ADV
fueconorg-11557	114	10	readily	readily	ADV
fueconorg-11557	114	11	available	available	ADJ
fueconorg-11557	114	12	money	money	NOUN
fueconorg-11557	114	13	within	within	ADP
fueconorg-11557	114	14	the	the	DET
fueconorg-11557	114	15	custody	custody	NOUN
fueconorg-11557	114	16	of	of	ADP
fueconorg-11557	114	17	a	a	DET
fueconorg-11557	114	18	company	company	NOUN
fueconorg-11557	114	19	to	to	PART
fueconorg-11557	114	20	meet	meet	VERB
fueconorg-11557	114	21	absolutely	absolutely	ADV
fueconorg-11557	114	22	short	short	ADJ
fueconorg-11557	114	23	-	-	PUNCT
fueconorg-11557	114	24	term	term	NOUN
fueconorg-11557	114	25	obligations	obligation	NOUN
fueconorg-11557	114	26	.	.	PUNCT
fueconorg-11557	115	1	cash	cash	NOUN
fueconorg-11557	115	2	equivalent	equivalent	NOUN
fueconorg-11557	115	3	is	be	AUX
fueconorg-11557	115	4	also	also	ADV
fueconorg-11557	115	5	referred	refer	VERB
fueconorg-11557	115	6	to	to	ADP
fueconorg-11557	115	7	as	as	ADP
fueconorg-11557	115	8	asset	asset	NOUN
fueconorg-11557	115	9	that	that	PRON
fueconorg-11557	115	10	can	can	AUX
fueconorg-11557	115	11	be	be	AUX
fueconorg-11557	115	12	quickly	quickly	ADV
fueconorg-11557	115	13	and	and	CCONJ
fueconorg-11557	115	14	easily	easily	ADV
fueconorg-11557	115	15	converted	convert	VERB
fueconorg-11557	115	16	into	into	ADP
fueconorg-11557	115	17	cash	cash	NOUN
fueconorg-11557	115	18	.	.	PUNCT
fueconorg-11557	116	1	it	it	PRON
fueconorg-11557	116	2	reaches	reach	VERB
fueconorg-11557	116	3	maturity	maturity	NOUN
fueconorg-11557	116	4	within	within	ADP
fueconorg-11557	116	5	the	the	DET
fueconorg-11557	116	6	shortest	short	ADJ
fueconorg-11557	116	7	period	period	NOUN
fueconorg-11557	116	8	of	of	ADP
fueconorg-11557	116	9	time	time	NOUN
fueconorg-11557	116	10	than	than	ADP
fueconorg-11557	116	11	other	other	ADJ
fueconorg-11557	116	12	types	type	NOUN
fueconorg-11557	116	13	of	of	ADP
fueconorg-11557	116	14	investments	investment	NOUN
fueconorg-11557	116	15	.	.	PUNCT
fueconorg-11557	117	1	the	the	DET
fueconorg-11557	117	2	conversion	conversion	NOUN
fueconorg-11557	117	3	time	time	NOUN
fueconorg-11557	117	4	range	range	NOUN
fueconorg-11557	117	5	lies	lie	VERB
fueconorg-11557	117	6	between	between	ADP
fueconorg-11557	117	7	three	three	NUM
fueconorg-11557	117	8	months	month	NOUN
fueconorg-11557	117	9	or	or	CCONJ
fueconorg-11557	117	10	below	below	ADV
fueconorg-11557	117	11	.	.	PUNCT
fueconorg-11557	118	1	manufacturing	manufacture	VERB
fueconorg-11557	118	2	company	company	NOUN
fueconorg-11557	118	3	employs	employ	VERB
fueconorg-11557	118	4	cash	cash	NOUN
fueconorg-11557	118	5	equivalent	equivalent	ADJ
fueconorg-11557	118	6	to	to	PART
fueconorg-11557	118	7	fulfill	fulfill	VERB
fueconorg-11557	118	8	shortterm	shortterm	NOUN
fueconorg-11557	118	9	needs	need	NOUN
fueconorg-11557	118	10	when	when	SCONJ
fueconorg-11557	118	11	they	they	PRON
fueconorg-11557	118	12	arise	arise	VERB
fueconorg-11557	118	13	.	.	PUNCT
fueconorg-11557	119	1	cash	cash	NOUN
fueconorg-11557	119	2	and	and	CCONJ
fueconorg-11557	119	3	cash	cash	NOUN
fueconorg-11557	119	4	equivalents	equivalent	NOUN
fueconorg-11557	119	5	are	be	AUX
fueconorg-11557	119	6	the	the	DET
fueconorg-11557	119	7	utmost	utmost	ADJ
fueconorg-11557	119	8	liquid	liquid	ADJ
fueconorg-11557	119	9	components	component	NOUN
fueconorg-11557	119	10	of	of	ADP
fueconorg-11557	119	11	current	current	ADJ
fueconorg-11557	119	12	assets	asset	NOUN
fueconorg-11557	119	13	.	.	PUNCT
fueconorg-11557	120	1	manufacturing	manufacture	VERB
fueconorg-11557	120	2	company	company	NOUN
fueconorg-11557	120	3	maintains	maintain	VERB
fueconorg-11557	120	4	satisfactory	satisfactory	ADJ
fueconorg-11557	120	5	cash	cash	NOUN
fueconorg-11557	120	6	and	and	CCONJ
fueconorg-11557	120	7	cash	cash	NOUN
fueconorg-11557	120	8	equivalents	equivalent	NOUN
fueconorg-11557	120	9	to	to	PART
fueconorg-11557	120	10	run	run	VERB
fueconorg-11557	120	11	the	the	DET
fueconorg-11557	120	12	day	day	NOUN
fueconorg-11557	120	13	-	-	PUNCT
fueconorg-11557	120	14	to	to	ADP
fueconorg-11557	120	15	-	-	PUNCT
fueconorg-11557	120	16	day	day	NOUN
fueconorg-11557	120	17	business	business	NOUN
fueconorg-11557	120	18	operations	operation	NOUN
fueconorg-11557	120	19	.	.	PUNCT
fueconorg-11557	121	1	while	while	SCONJ
fueconorg-11557	121	2	some	some	DET
fueconorg-11557	121	3	companies	company	NOUN
fueconorg-11557	121	4	struggle	struggle	VERB
fueconorg-11557	121	5	to	to	PART
fueconorg-11557	121	6	sustain	sustain	VERB
fueconorg-11557	121	7	adequate	adequate	ADJ
fueconorg-11557	121	8	cash	cash	NOUN
fueconorg-11557	121	9	for	for	ADP
fueconorg-11557	121	10	day	day	NOUN
fueconorg-11557	121	11	-	-	PUNCT
fueconorg-11557	121	12	to	to	ADP
fueconorg-11557	121	13	-	-	PUNCT
fueconorg-11557	121	14	day	day	NOUN
fueconorg-11557	121	15	business	business	NOUN
fueconorg-11557	121	16	operations	operation	NOUN
fueconorg-11557	121	17	,	,	PUNCT
fueconorg-11557	121	18	some	some	DET
fueconorg-11557	121	19	companies	company	NOUN
fueconorg-11557	121	20	conserve	conserve	VERB
fueconorg-11557	121	21	excess	excess	ADJ
fueconorg-11557	121	22	cash	cash	NOUN
fueconorg-11557	121	23	with	with	ADP
fueconorg-11557	121	24	the	the	DET
fueconorg-11557	121	25	expectation	expectation	NOUN
fueconorg-11557	121	26	of	of	ADP
fueconorg-11557	121	27	unknown	unknown	ADJ
fueconorg-11557	121	28	overheads	overhead	NOUN
fueconorg-11557	121	29	.	.	PUNCT
fueconorg-11557	122	1	the	the	DET
fueconorg-11557	122	2	excess	excess	ADJ
fueconorg-11557	122	3	cash	cash	NOUN
fueconorg-11557	122	4	in	in	ADP
fueconorg-11557	122	5	organisation	organisation	NOUN
fueconorg-11557	122	6	helps	help	VERB
fueconorg-11557	122	7	the	the	DET
fueconorg-11557	122	8	system	system	NOUN
fueconorg-11557	122	9	managing	manage	VERB
fueconorg-11557	122	10	its	its	PRON
fueconorg-11557	122	11	cash	cash	NOUN
fueconorg-11557	122	12	flow	flow	NOUN
fueconorg-11557	122	13	effectively	effectively	ADV
fueconorg-11557	122	14	and	and	CCONJ
fueconorg-11557	122	15	efficiently	efficiently	ADV
fueconorg-11557	122	16	.	.	PUNCT
fueconorg-11557	123	1	cash	cash	NOUN
fueconorg-11557	123	2	in	in	ADP
fueconorg-11557	123	3	excess	excess	ADJ
fueconorg-11557	123	4	rescues	rescue	NOUN
fueconorg-11557	123	5	a	a	DET
fueconorg-11557	123	6	sudden	sudden	ADJ
fueconorg-11557	123	7	shortage	shortage	NOUN
fueconorg-11557	123	8	in	in	ADP
fueconorg-11557	123	9	revenue	revenue	NOUN
fueconorg-11557	123	10	or	or	CCONJ
fueconorg-11557	123	11	deferrals	deferral	NOUN
fueconorg-11557	123	12	and	and	CCONJ
fueconorg-11557	123	13	disappointment	disappointment	NOUN
fueconorg-11557	123	14	in	in	ADP
fueconorg-11557	123	15	account	account	NOUN
fueconorg-11557	123	16	receivables	receivable	NOUN
fueconorg-11557	123	17	.	.	PUNCT
fueconorg-11557	124	1	in	in	ADP
fueconorg-11557	124	2	addition	addition	NOUN
fueconorg-11557	124	3	,	,	PUNCT
fueconorg-11557	124	4	excess	excess	ADJ
fueconorg-11557	124	5	or	or	CCONJ
fueconorg-11557	124	6	adequate	adequate	ADJ
fueconorg-11557	124	7	cash	cash	NOUN
fueconorg-11557	124	8	in	in	ADP
fueconorg-11557	124	9	organization	organization	NOUN
fueconorg-11557	124	10	confirms	confirm	VERB
fueconorg-11557	124	11	that	that	SCONJ
fueconorg-11557	124	12	the	the	DET
fueconorg-11557	124	13	manufacturing	manufacture	VERB
fueconorg-11557	124	14	company	company	NOUN
fueconorg-11557	124	15	has	have	VERB
fueconorg-11557	124	16	strength	strength	NOUN
fueconorg-11557	124	17	to	to	PART
fueconorg-11557	124	18	fulfill	fulfill	VERB
fueconorg-11557	124	19	its	its	PRON
fueconorg-11557	124	20	obligations	obligation	NOUN
fueconorg-11557	124	21	like	like	ADP
fueconorg-11557	124	22	payroll	payroll	NOUN
fueconorg-11557	124	23	,	,	PUNCT
fueconorg-11557	124	24	administration	administration	NOUN
fueconorg-11557	124	25	expenses	expense	NOUN
fueconorg-11557	124	26	,	,	PUNCT
fueconorg-11557	124	27	loan	loan	NOUN
fueconorg-11557	124	28	payments	payment	NOUN
fueconorg-11557	124	29	,	,	PUNCT
fueconorg-11557	124	30	and	and	CCONJ
fueconorg-11557	124	31	rent	rent	NOUN
fueconorg-11557	124	32	,	,	PUNCT
fueconorg-11557	124	33	even	even	ADV
fueconorg-11557	124	34	if	if	SCONJ
fueconorg-11557	124	35	the	the	DET
fueconorg-11557	124	36	company	company	NOUN
fueconorg-11557	124	37	has	have	VERB
fueconorg-11557	124	38	challenges	challenge	NOUN
fueconorg-11557	124	39	in	in	ADP
fueconorg-11557	124	40	revenue	revenue	NOUN
fueconorg-11557	124	41	generation	generation	NOUN
fueconorg-11557	124	42	for	for	ADP
fueconorg-11557	124	43	specified	specified	ADJ
fueconorg-11557	124	44	periods	period	NOUN
fueconorg-11557	124	45	.	.	PUNCT
fueconorg-11557	125	1	according	accord	VERB
fueconorg-11557	125	2	to	to	ADP
fueconorg-11557	125	3	sudiyatno	sudiyatno	PROPN
fueconorg-11557	125	4	et	et	PROPN
fueconorg-11557	125	5	al	al	PROPN
fueconorg-11557	125	6	.	.	PROPN
fueconorg-11557	125	7	,	,	PUNCT
fueconorg-11557	125	8	(	(	PUNCT
fueconorg-11557	125	9	2017	2017	NUM
fueconorg-11557	125	10	)	)	PUNCT
fueconorg-11557	125	11	,	,	PUNCT
fueconorg-11557	125	12	manufacturing	manufacturing	NOUN
fueconorg-11557	125	13	companies	company	NOUN
fueconorg-11557	125	14	keep	keep	VERB
fueconorg-11557	125	15	adequate	adequate	ADJ
fueconorg-11557	125	16	and	and	CCONJ
fueconorg-11557	125	17	excess	excess	ADJ
fueconorg-11557	125	18	cash	cash	NOUN
fueconorg-11557	125	19	at	at	ADP
fueconorg-11557	125	20	hand	hand	NOUN
fueconorg-11557	125	21	as	as	ADP
fueconorg-11557	125	22	a	a	DET
fueconorg-11557	125	23	buffer	buffer	NOUN
fueconorg-11557	125	24	to	to	PART
fueconorg-11557	125	25	fulfill	fulfill	VERB
fueconorg-11557	125	26	day	day	NOUN
fueconorg-11557	125	27	-	-	PUNCT
fueconorg-11557	125	28	to	to	ADP
fueconorg-11557	125	29	-	-	PUNCT
fueconorg-11557	125	30	day	day	NOUN
fueconorg-11557	125	31	responsibilities	responsibility	NOUN
fueconorg-11557	125	32	in	in	ADP
fueconorg-11557	125	33	case	case	NOUN
fueconorg-11557	125	34	of	of	ADP
fueconorg-11557	125	35	the	the	DET
fueconorg-11557	125	36	urgent	urgent	ADJ
fueconorg-11557	125	37	customers	customer	NOUN
fueconorg-11557	125	38	’	’	PART
fueconorg-11557	125	39	request	request	NOUN
fueconorg-11557	125	40	.	.	PUNCT
fueconorg-11557	126	1	furthermore	furthermore	ADV
fueconorg-11557	126	2	,	,	PUNCT
fueconorg-11557	126	3	cash	cash	NOUN
fueconorg-11557	126	4	in	in	ADP
fueconorg-11557	126	5	excess	excess	NOUN
fueconorg-11557	126	6	on	on	ADP
fueconorg-11557	126	7	the	the	DET
fueconorg-11557	126	8	balance	balance	NOUN
fueconorg-11557	126	9	sheet	sheet	NOUN
fueconorg-11557	126	10	confirms	confirm	VERB
fueconorg-11557	126	11	that	that	SCONJ
fueconorg-11557	126	12	manufacturing	manufacture	VERB
fueconorg-11557	126	13	company	company	NOUN
fueconorg-11557	126	14	is	be	AUX
fueconorg-11557	126	15	not	not	PART
fueconorg-11557	126	16	mandated	mandate	VERB
fueconorg-11557	126	17	or	or	CCONJ
fueconorg-11557	126	18	forced	force	VERB
fueconorg-11557	126	19	to	to	PART
fueconorg-11557	126	20	secure	secure	VERB
fueconorg-11557	126	21	loan	loan	NOUN
fueconorg-11557	126	22	for	for	ADP
fueconorg-11557	126	23	daily	daily	ADJ
fueconorg-11557	126	24	activities	activity	NOUN
fueconorg-11557	126	25	which	which	PRON
fueconorg-11557	126	26	also	also	ADV
fueconorg-11557	126	27	serves	serve	VERB
fueconorg-11557	126	28	as	as	ADP
fueconorg-11557	126	29	omen	oman	NOUN
fueconorg-11557	126	30	for	for	ADP
fueconorg-11557	126	31	organisation	organisation	NOUN
fueconorg-11557	126	32	short	short	ADJ
fueconorg-11557	126	33	-	-	PUNCT
fueconorg-11557	126	34	term	term	NOUN
fueconorg-11557	126	35	financial	financial	ADJ
fueconorg-11557	126	36	well	well	NOUN
fueconorg-11557	126	37	-	-	PUNCT
fueconorg-11557	126	38	being	being	NOUN
fueconorg-11557	126	39	.	.	PUNCT
fueconorg-11557	127	1	therefore	therefore	ADV
fueconorg-11557	127	2	,	,	PUNCT
fueconorg-11557	127	3	it	it	PRON
fueconorg-11557	127	4	is	be	AUX
fueconorg-11557	127	5	hypothetically	hypothetically	ADV
fueconorg-11557	127	6	expected	expect	VERB
fueconorg-11557	127	7	that	that	SCONJ
fueconorg-11557	127	8	cash	cash	NOUN
fueconorg-11557	127	9	and	and	CCONJ
fueconorg-11557	127	10	cash	cash	NOUN
fueconorg-11557	127	11	equivalents	equivalent	NOUN
fueconorg-11557	127	12	possess	possess	VERB
fueconorg-11557	127	13	relevant	relevant	ADJ
fueconorg-11557	127	14	relationship	relationship	NOUN
fueconorg-11557	127	15	with	with	ADP
fueconorg-11557	127	16	tax	tax	NOUN
fueconorg-11557	127	17	payable	payable	NOUN
fueconorg-11557	127	18	.	.	PUNCT
fueconorg-11557	128	1	sudiyatno	sudiyatno	PROPN
fueconorg-11557	128	2	et	et	PROPN
fueconorg-11557	128	3	al	al	PROPN
fueconorg-11557	128	4	.	.	PROPN
fueconorg-11557	128	5	,	,	PUNCT
fueconorg-11557	128	6	(	(	PUNCT
fueconorg-11557	128	7	2017	2017	NUM
fueconorg-11557	128	8	)	)	PUNCT
fueconorg-11557	128	9	,	,	PUNCT
fueconorg-11557	128	10	agegnew	agegnew	VERB
fueconorg-11557	128	11	,	,	PUNCT
fueconorg-11557	128	12	(	(	PUNCT
fueconorg-11557	128	13	2019	2019	NUM
fueconorg-11557	128	14	)	)	PUNCT
fueconorg-11557	128	15	,	,	PUNCT
fueconorg-11557	128	16	douglas	douglas	PROPN
fueconorg-11557	128	17	et	et	PROPN
fueconorg-11557	128	18	al	al	PROPN
fueconorg-11557	128	19	.	.	PROPN
fueconorg-11557	128	20	,	,	PUNCT
fueconorg-11557	128	21	(	(	PUNCT
fueconorg-11557	128	22	2018	2018	NUM
fueconorg-11557	128	23	)	)	PUNCT
fueconorg-11557	128	24	,	,	PUNCT
fueconorg-11557	128	25	agegnew	agegnew	VERB
fueconorg-11557	128	26	,	,	PUNCT
fueconorg-11557	128	27	(	(	PUNCT
fueconorg-11557	128	28	2019	2019	NUM
fueconorg-11557	128	29	)	)	PUNCT
fueconorg-11557	128	30	,	,	PUNCT
fueconorg-11557	128	31	nastiti	nastiti	PROPN
fueconorg-11557	128	32	et	et	PROPN
fueconorg-11557	128	33	al	al	PROPN
fueconorg-11557	128	34	.	.	PROPN
fueconorg-11557	128	35	,	,	PUNCT
fueconorg-11557	128	36	(	(	PUNCT
fueconorg-11557	128	37	2019	2019	NUM
fueconorg-11557	128	38	)	)	PUNCT
fueconorg-11557	128	39	,	,	PUNCT
fueconorg-11557	128	40	rey	rey	PROPN
fueconorg-11557	128	41	ares	ares	PROPN
fueconorg-11557	128	42	et	et	PROPN
fueconorg-11557	128	43	al	al	PROPN
fueconorg-11557	128	44	.	.	PROPN
fueconorg-11557	128	45	,	,	PUNCT
fueconorg-11557	128	46	(	(	PUNCT
fueconorg-11557	128	47	2021	2021	NUM
fueconorg-11557	128	48	)	)	PUNCT
fueconorg-11557	128	49	,	,	PUNCT
fueconorg-11557	128	50	nguyen	nguyen	NOUN
fueconorg-11557	128	51	et	et	PROPN
fueconorg-11557	128	52	al	al	PROPN
fueconorg-11557	128	53	.	.	PROPN
fueconorg-11557	128	54	,	,	PUNCT
fueconorg-11557	128	55	(	(	PUNCT
fueconorg-11557	128	56	2020	2020	NUM
fueconorg-11557	128	57	)	)	PUNCT
fueconorg-11557	128	58	advocated	advocate	VERB
fueconorg-11557	128	59	that	that	SCONJ
fueconorg-11557	128	60	cash	cash	NOUN
fueconorg-11557	128	61	and	and	CCONJ
fueconorg-11557	128	62	cash	cash	NOUN
fueconorg-11557	128	63	equivalents	equivalent	NOUN
fueconorg-11557	128	64	have	have	VERB
fueconorg-11557	128	65	positive	positive	ADJ
fueconorg-11557	128	66	impact	impact	NOUN
fueconorg-11557	128	67	on	on	ADP
fueconorg-11557	128	68	profitability	profitability	NOUN
fueconorg-11557	128	69	but	but	CCONJ
fueconorg-11557	128	70	rejected	reject	VERB
fueconorg-11557	128	71	by	by	ADP
fueconorg-11557	128	72	wanguu	wanguu	PROPN
fueconorg-11557	128	73	&	&	CCONJ
fueconorg-11557	128	74	kipkirui	kipkirui	PROPN
fueconorg-11557	128	75	,	,	PUNCT
fueconorg-11557	128	76	(	(	PUNCT
fueconorg-11557	128	77	2015	2015	NUM
fueconorg-11557	128	78	)	)	PUNCT
fueconorg-11557	128	79	,	,	PUNCT
fueconorg-11557	128	80	muya	muya	PROPN
fueconorg-11557	128	81	&	&	CCONJ
fueconorg-11557	128	82	gathogo	gathogo	PROPN
fueconorg-11557	128	83	(	(	PUNCT
fueconorg-11557	128	84	2016	2016	NUM
fueconorg-11557	128	85	)	)	PUNCT
fueconorg-11557	128	86	,	,	PUNCT
fueconorg-11557	128	87	aytac	aytac	PROPN
fueconorg-11557	128	88	et	et	PROPN
fueconorg-11557	128	89	al	al	PROPN
fueconorg-11557	128	90	.	.	PROPN
fueconorg-11557	128	91	,	,	PUNCT
fueconorg-11557	128	92	(	(	PUNCT
fueconorg-11557	128	93	2020	2020	NUM
fueconorg-11557	128	94	)	)	PUNCT
fueconorg-11557	128	95	,	,	PUNCT
fueconorg-11557	128	96	and	and	CCONJ
fueconorg-11557	128	97	aldubhani	aldubhani	PROPN
fueconorg-11557	128	98	et	et	PROPN
fueconorg-11557	128	99	al	al	PROPN
fueconorg-11557	128	100	.	.	PROPN
fueconorg-11557	128	101	,	,	PUNCT
fueconorg-11557	128	102	(	(	PUNCT
fueconorg-11557	128	103	2022	2022	NUM
fueconorg-11557	128	104	)	)	PUNCT
fueconorg-11557	128	105	with	with	ADP
fueconorg-11557	128	106	their	their	PRON
fueconorg-11557	128	107	views	view	NOUN
fueconorg-11557	128	108	on	on	ADP
fueconorg-11557	128	109	negative	negative	ADJ
fueconorg-11557	128	110	effect	effect	NOUN
fueconorg-11557	128	111	of	of	ADP
fueconorg-11557	128	112	cash	cash	NOUN
fueconorg-11557	128	113	and	and	CCONJ
fueconorg-11557	128	114	cash	cash	NOUN
fueconorg-11557	128	115	equivalents	equivalent	NOUN
fueconorg-11557	128	116	on	on	ADP
fueconorg-11557	128	117	profitability	profitability	NOUN
fueconorg-11557	128	118	.	.	PUNCT
fueconorg-11557	129	1	ho4	ho4	NOUN
fueconorg-11557	129	2	:	:	PUNCT
fueconorg-11557	129	3	cash	cash	NOUN
fueconorg-11557	129	4	and	and	CCONJ
fueconorg-11557	129	5	cash	cash	NOUN
fueconorg-11557	129	6	equivalents	equivalent	NOUN
fueconorg-11557	129	7	significantly	significantly	ADV
fueconorg-11557	129	8	impact	impact	VERB
fueconorg-11557	129	9	tax	tax	NOUN
fueconorg-11557	129	10	payable	payable	ADJ
fueconorg-11557	129	11	in	in	ADP
fueconorg-11557	129	12	nigeria	nigeria	PROPN
fueconorg-11557	129	13	manufacturing	manufacturing	NOUN
fueconorg-11557	129	14	companies	company	NOUN
fueconorg-11557	129	15	3	3	NUM
fueconorg-11557	129	16	.	.	PUNCT
fueconorg-11557	130	1	theoretical	theoretical	ADJ
fueconorg-11557	130	2	review	review	NOUN
fueconorg-11557	130	3	3.1	3.1	NUM
fueconorg-11557	130	4	.	.	PUNCT
fueconorg-11557	131	1	the	the	DET
fueconorg-11557	131	2	operating	operate	VERB
fueconorg-11557	131	3	cycle	cycle	NOUN
fueconorg-11557	131	4	theory	theory	NOUN
fueconorg-11557	131	5	(	(	PUNCT
fueconorg-11557	131	6	oct	oct	PROPN
fueconorg-11557	131	7	)	)	PUNCT
fueconorg-11557	131	8	this	this	DET
fueconorg-11557	131	9	theory	theory	NOUN
fueconorg-11557	131	10	explicitly	explicitly	ADV
fueconorg-11557	131	11	and	and	CCONJ
fueconorg-11557	131	12	absolutely	absolutely	ADV
fueconorg-11557	131	13	identified	identify	VERB
fueconorg-11557	131	14	current	current	ADJ
fueconorg-11557	131	15	asset	asset	NOUN
fueconorg-11557	131	16	accounts	account	NOUN
fueconorg-11557	131	17	side	side	NOUN
fueconorg-11557	131	18	of	of	ADP
fueconorg-11557	131	19	working	work	VERB
fueconorg-11557	131	20	capital	capital	NOUN
fueconorg-11557	131	21	as	as	ADP
fueconorg-11557	131	22	the	the	DET
fueconorg-11557	131	23	vital	vital	ADJ
fueconorg-11557	131	24	measures	measure	NOUN
fueconorg-11557	131	25	of	of	ADP
fueconorg-11557	131	26	operating	operating	NOUN
fueconorg-11557	131	27	activities	activity	NOUN
fueconorg-11557	131	28	in	in	ADP
fueconorg-11557	131	29	manufacturing	manufacturing	NOUN
fueconorg-11557	131	30	companies	company	NOUN
fueconorg-11557	131	31	,	,	PUNCT
fueconorg-11557	131	32	that	that	ADV
fueconorg-11557	131	33	is	is	ADV
fueconorg-11557	131	34	,	,	PUNCT
fueconorg-11557	131	35	in	in	ADP
fueconorg-11557	131	36	terms	term	NOUN
fueconorg-11557	131	37	of	of	ADP
fueconorg-11557	131	38	distribution	distribution	NOUN
fueconorg-11557	131	39	,	,	PUNCT
fueconorg-11557	131	40	collection	collection	NOUN
fueconorg-11557	131	41	and	and	CCONJ
fueconorg-11557	131	42	production	production	NOUN
fueconorg-11557	131	43	(	(	PUNCT
fueconorg-11557	131	44	saghir	saghir	NOUN
fueconorg-11557	131	45	et	et	PROPN
fueconorg-11557	131	46	al	al	PROPN
fueconorg-11557	131	47	.	.	PROPN
fueconorg-11557	131	48	,	,	PUNCT
fueconorg-11557	131	49	2011	2011	NUM
fueconorg-11557	131	50	)	)	PUNCT
fueconorg-11557	131	51	.	.	PUNCT
fueconorg-11557	132	1	according	accord	VERB
fueconorg-11557	132	2	to	to	ADP
fueconorg-11557	132	3	this	this	DET
fueconorg-11557	132	4	theory	theory	NOUN
fueconorg-11557	132	5	,	,	PUNCT
fueconorg-11557	132	6	receivables	receivable	NOUN
fueconorg-11557	132	7	are	be	AUX
fueconorg-11557	132	8	unswervingly	unswervingly	ADV
fueconorg-11557	132	9	and	and	CCONJ
fueconorg-11557	132	10	absolutely	absolutely	ADV
fueconorg-11557	132	11	affected	affect	VERB
fueconorg-11557	132	12	by	by	ADP
fueconorg-11557	132	13	organization	organization	NOUN
fueconorg-11557	132	14	’s	’s	PART
fueconorg-11557	132	15	credit	credit	NOUN
fueconorg-11557	132	16	collection	collection	NOUN
fueconorg-11557	132	17	policy	policy	NOUN
fueconorg-11557	132	18	,	,	PUNCT
fueconorg-11557	132	19	and	and	CCONJ
fueconorg-11557	132	20	cash	cash	NOUN
fueconorg-11557	132	21	conversion	conversion	NOUN
fueconorg-11557	132	22	period	period	NOUN
fueconorg-11557	132	23	of	of	ADP
fueconorg-11557	132	24	the	the	DET
fueconorg-11557	132	25	receivables	receivables	NOUN
fueconorg-11557	132	26	.	.	PUNCT
fueconorg-11557	133	1	it	it	PRON
fueconorg-11557	133	2	is	be	AUX
fueconorg-11557	133	3	opined	opine	VERB
fueconorg-11557	133	4	further	far	ADV
fueconorg-11557	133	5	that	that	SCONJ
fueconorg-11557	133	6	granting	grant	VERB
fueconorg-11557	133	7	customers	customer	NOUN
fueconorg-11557	133	8	credits	credit	NOUN
fueconorg-11557	133	9	increases	increase	VERB
fueconorg-11557	133	10	profitability	profitability	NOUN
fueconorg-11557	133	11	and	and	CCONJ
fueconorg-11557	133	12	saves	save	VERB
fueconorg-11557	133	13	liquidity	liquidity	NOUN
fueconorg-11557	133	14	’s	’s	PART
fueconorg-11557	133	15	time	time	NOUN
fueconorg-11557	133	16	.	.	PUNCT
fueconorg-11557	134	1	this	this	PRON
fueconorg-11557	134	2	is	be	AUX
fueconorg-11557	134	3	also	also	ADV
fueconorg-11557	134	4	working	work	VERB
fueconorg-11557	134	5	capital	capital	NOUN
fueconorg-11557	134	6	and	and	CCONJ
fueconorg-11557	134	7	tax	tax	NOUN
fueconorg-11557	134	8	payable	payable	ADJ
fueconorg-11557	134	9	:	:	PUNCT
fueconorg-11557	134	10	analysis	analysis	NOUN
fueconorg-11557	134	11	of	of	ADP
fueconorg-11557	134	12	interrelationship	interrelationship	NOUN
fueconorg-11557	134	13	in	in	ADP
fueconorg-11557	134	14	manufacturing	manufacturing	NOUN
fueconorg-11557	134	15	companies	company	NOUN
fueconorg-11557	134	16	31	31	NUM
fueconorg-11557	134	17	applicable	applicable	ADJ
fueconorg-11557	134	18	to	to	ADP
fueconorg-11557	134	19	other	other	ADJ
fueconorg-11557	134	20	current	current	ADJ
fueconorg-11557	134	21	assets	asset	NOUN
fueconorg-11557	134	22	components	component	NOUN
fueconorg-11557	134	23	.	.	PUNCT
fueconorg-11557	135	1	this	this	DET
fueconorg-11557	135	2	theory	theory	NOUN
fueconorg-11557	135	3	dispensed	dispense	VERB
fueconorg-11557	135	4	that	that	SCONJ
fueconorg-11557	135	5	every	every	DET
fueconorg-11557	135	6	manufacturing	manufacture	VERB
fueconorg-11557	135	7	company	company	NOUN
fueconorg-11557	135	8	should	should	AUX
fueconorg-11557	135	9	put	put	VERB
fueconorg-11557	135	10	emphasis	emphasis	NOUN
fueconorg-11557	135	11	on	on	ADP
fueconorg-11557	135	12	the	the	DET
fueconorg-11557	135	13	collection	collection	NOUN
fueconorg-11557	135	14	periods	period	NOUN
fueconorg-11557	135	15	by	by	ADP
fueconorg-11557	135	16	setting	set	VERB
fueconorg-11557	135	17	up	up	ADP
fueconorg-11557	135	18	effective	effective	ADJ
fueconorg-11557	135	19	and	and	CCONJ
fueconorg-11557	135	20	vital	vital	ADJ
fueconorg-11557	135	21	credit	credit	NOUN
fueconorg-11557	135	22	collection	collection	NOUN
fueconorg-11557	135	23	policy	policy	NOUN
fueconorg-11557	135	24	.	.	PUNCT
fueconorg-11557	136	1	receivables	receivable	NOUN
fueconorg-11557	136	2	are	be	AUX
fueconorg-11557	136	3	characterized	characterize	VERB
fueconorg-11557	136	4	with	with	ADP
fueconorg-11557	136	5	the	the	DET
fueconorg-11557	136	6	future	future	ADJ
fueconorg-11557	136	7	receipt	receipt	NOUN
fueconorg-11557	136	8	of	of	ADP
fueconorg-11557	136	9	monetary	monetary	ADJ
fueconorg-11557	136	10	resources	resource	NOUN
fueconorg-11557	136	11	on	on	ADP
fueconorg-11557	136	12	the	the	DET
fueconorg-11557	136	13	goods	good	NOUN
fueconorg-11557	136	14	and	and	CCONJ
fueconorg-11557	136	15	services	service	NOUN
fueconorg-11557	136	16	sold	sell	VERB
fueconorg-11557	136	17	on	on	ADP
fueconorg-11557	136	18	credit	credit	NOUN
fueconorg-11557	136	19	,	,	PUNCT
fueconorg-11557	136	20	and	and	CCONJ
fueconorg-11557	136	21	the	the	DET
fueconorg-11557	136	22	recovery	recovery	NOUN
fueconorg-11557	136	23	policy	policy	NOUN
fueconorg-11557	136	24	of	of	ADP
fueconorg-11557	136	25	such	such	ADJ
fueconorg-11557	136	26	credits	credit	NOUN
fueconorg-11557	136	27	(	(	PUNCT
fueconorg-11557	136	28	mazanec	mazanec	NOUN
fueconorg-11557	136	29	,	,	PUNCT
fueconorg-11557	136	30	2022	2022	NUM
fueconorg-11557	136	31	)	)	PUNCT
fueconorg-11557	136	32	.	.	PUNCT
fueconorg-11557	137	1	the	the	DET
fueconorg-11557	137	2	recovery	recovery	NOUN
fueconorg-11557	137	3	of	of	ADP
fueconorg-11557	137	4	the	the	DET
fueconorg-11557	137	5	receivable	receivable	NOUN
fueconorg-11557	137	6	depends	depend	VERB
fueconorg-11557	137	7	on	on	ADP
fueconorg-11557	137	8	the	the	DET
fueconorg-11557	137	9	credit	credit	NOUN
fueconorg-11557	137	10	policies	policy	NOUN
fueconorg-11557	137	11	effectiveness	effectiveness	NOUN
fueconorg-11557	137	12	of	of	ADP
fueconorg-11557	137	13	the	the	DET
fueconorg-11557	137	14	company	company	NOUN
fueconorg-11557	137	15	which	which	PRON
fueconorg-11557	137	16	is	be	AUX
fueconorg-11557	137	17	invariably	invariably	ADV
fueconorg-11557	137	18	significant	significant	ADJ
fueconorg-11557	137	19	to	to	ADP
fueconorg-11557	137	20	the	the	DET
fueconorg-11557	137	21	total	total	ADJ
fueconorg-11557	137	22	performance	performance	NOUN
fueconorg-11557	137	23	and	and	CCONJ
fueconorg-11557	137	24	profitability	profitability	NOUN
fueconorg-11557	137	25	of	of	ADP
fueconorg-11557	137	26	the	the	DET
fueconorg-11557	137	27	company	company	NOUN
fueconorg-11557	137	28	.	.	PUNCT
fueconorg-11557	138	1	but	but	CCONJ
fueconorg-11557	138	2	the	the	DET
fueconorg-11557	138	3	shortcoming	shortcoming	NOUN
fueconorg-11557	138	4	of	of	ADP
fueconorg-11557	138	5	operating	operate	VERB
fueconorg-11557	138	6	cycle	cycle	NOUN
fueconorg-11557	138	7	theory	theory	NOUN
fueconorg-11557	138	8	is	be	AUX
fueconorg-11557	138	9	that	that	SCONJ
fueconorg-11557	138	10	the	the	DET
fueconorg-11557	138	11	theory	theory	NOUN
fueconorg-11557	138	12	discards	discard	VERB
fueconorg-11557	138	13	current	current	ADJ
fueconorg-11557	138	14	liabilities	liability	NOUN
fueconorg-11557	138	15	as	as	ADP
fueconorg-11557	138	16	important	important	ADJ
fueconorg-11557	138	17	because	because	SCONJ
fueconorg-11557	138	18	the	the	DET
fueconorg-11557	138	19	theory	theory	NOUN
fueconorg-11557	138	20	fails	fail	VERB
fueconorg-11557	138	21	to	to	PART
fueconorg-11557	138	22	recognize	recognize	VERB
fueconorg-11557	138	23	current	current	ADJ
fueconorg-11557	138	24	liability	liability	NOUN
fueconorg-11557	138	25	as	as	ADP
fueconorg-11557	138	26	one	one	NUM
fueconorg-11557	138	27	of	of	ADP
fueconorg-11557	138	28	the	the	DET
fueconorg-11557	138	29	vital	vital	ADJ
fueconorg-11557	138	30	elements	element	NOUN
fueconorg-11557	138	31	in	in	ADP
fueconorg-11557	138	32	an	an	DET
fueconorg-11557	138	33	operation	operation	NOUN
fueconorg-11557	138	34	of	of	ADP
fueconorg-11557	138	35	an	an	DET
fueconorg-11557	138	36	organisation	organisation	NOUN
fueconorg-11557	138	37	.	.	PUNCT
fueconorg-11557	139	1	the	the	DET
fueconorg-11557	139	2	theory	theory	NOUN
fueconorg-11557	139	3	forgot	forget	VERB
fueconorg-11557	139	4	that	that	SCONJ
fueconorg-11557	139	5	companies	company	NOUN
fueconorg-11557	139	6	also	also	ADV
fueconorg-11557	139	7	depend	depend	VERB
fueconorg-11557	139	8	on	on	ADP
fueconorg-11557	139	9	accounts	account	NOUN
fueconorg-11557	139	10	payable	payable	ADJ
fueconorg-11557	139	11	as	as	ADP
fueconorg-11557	139	12	one	one	NUM
fueconorg-11557	139	13	of	of	ADP
fueconorg-11557	139	14	the	the	DET
fueconorg-11557	139	15	sources	source	NOUN
fueconorg-11557	139	16	of	of	ADP
fueconorg-11557	139	17	financing	financing	NOUN
fueconorg-11557	139	18	of	of	ADP
fueconorg-11557	139	19	the	the	DET
fueconorg-11557	139	20	organization	organization	NOUN
fueconorg-11557	139	21	.	.	PUNCT
fueconorg-11557	140	1	3.2	3.2	NUM
fueconorg-11557	140	2	.	.	PUNCT
fueconorg-11557	141	1	the	the	DET
fueconorg-11557	141	2	cash	cash	NOUN
fueconorg-11557	141	3	conversion	conversion	NOUN
fueconorg-11557	141	4	cycle	cycle	NOUN
fueconorg-11557	141	5	(	(	PUNCT
fueconorg-11557	141	6	ccc	ccc	NOUN
fueconorg-11557	141	7	)	)	PUNCT
fueconorg-11557	141	8	theory	theory	NOUN
fueconorg-11557	141	9	unlike	unlike	ADP
fueconorg-11557	141	10	oct	oct	PROPN
fueconorg-11557	141	11	,	,	PUNCT
fueconorg-11557	141	12	this	this	DET
fueconorg-11557	141	13	theory	theory	NOUN
fueconorg-11557	141	14	incorporates	incorporate	VERB
fueconorg-11557	141	15	and	and	CCONJ
fueconorg-11557	141	16	recognizes	recognize	VERB
fueconorg-11557	141	17	the	the	DET
fueconorg-11557	141	18	two	two	NUM
fueconorg-11557	141	19	sides	side	NOUN
fueconorg-11557	141	20	of	of	ADP
fueconorg-11557	141	21	organization	organization	NOUN
fueconorg-11557	141	22	working	working	NOUN
fueconorg-11557	141	23	capital	capital	NOUN
fueconorg-11557	141	24	.	.	PUNCT
fueconorg-11557	142	1	it	it	PRON
fueconorg-11557	142	2	inculcates	inculcate	VERB
fueconorg-11557	142	3	current	current	ADJ
fueconorg-11557	142	4	liabilities	liability	NOUN
fueconorg-11557	142	5	in	in	ADP
fueconorg-11557	142	6	working	work	VERB
fueconorg-11557	142	7	capital	capital	NOUN
fueconorg-11557	142	8	so	so	SCONJ
fueconorg-11557	142	9	as	as	SCONJ
fueconorg-11557	142	10	to	to	PART
fueconorg-11557	142	11	augment	augment	VERB
fueconorg-11557	142	12	analysis	analysis	NOUN
fueconorg-11557	142	13	,	,	PUNCT
fueconorg-11557	142	14	and	and	CCONJ
fueconorg-11557	142	15	overcome	overcome	VERB
fueconorg-11557	142	16	operating	operating	NOUN
fueconorg-11557	142	17	cycle	cycle	NOUN
fueconorg-11557	142	18	theory	theory	NOUN
fueconorg-11557	142	19	inadequacies	inadequacy	NOUN
fueconorg-11557	142	20	.	.	PUNCT
fueconorg-11557	143	1	according	accord	VERB
fueconorg-11557	143	2	to	to	ADP
fueconorg-11557	143	3	dong	dong	PROPN
fueconorg-11557	143	4	&	&	CCONJ
fueconorg-11557	143	5	su	su	PROPN
fueconorg-11557	143	6	,	,	PUNCT
fueconorg-11557	143	7	(	(	PUNCT
fueconorg-11557	143	8	2017	2017	NUM
fueconorg-11557	143	9	)	)	PUNCT
fueconorg-11557	143	10	,	,	PUNCT
fueconorg-11557	143	11	who	who	PRON
fueconorg-11557	143	12	ignited	ignite	VERB
fueconorg-11557	143	13	this	this	DET
fueconorg-11557	143	14	theory	theory	NOUN
fueconorg-11557	143	15	as	as	ADP
fueconorg-11557	143	16	working	work	VERB
fueconorg-11557	143	17	capital	capital	NOUN
fueconorg-11557	143	18	cycle	cycle	NOUN
fueconorg-11557	143	19	to	to	PART
fueconorg-11557	143	20	discard	discard	VERB
fueconorg-11557	143	21	the	the	DET
fueconorg-11557	143	22	assumption	assumption	NOUN
fueconorg-11557	143	23	of	of	ADP
fueconorg-11557	143	24	oct	oct	PROPN
fueconorg-11557	143	25	,	,	PUNCT
fueconorg-11557	143	26	this	this	DET
fueconorg-11557	143	27	theory	theory	NOUN
fueconorg-11557	143	28	is	be	AUX
fueconorg-11557	143	29	superior	superior	ADJ
fueconorg-11557	143	30	to	to	ADP
fueconorg-11557	143	31	other	other	ADJ
fueconorg-11557	143	32	working	work	VERB
fueconorg-11557	143	33	capital	capital	NOUN
fueconorg-11557	143	34	theory	theory	NOUN
fueconorg-11557	143	35	that	that	PRON
fueconorg-11557	143	36	disregards	disregard	VERB
fueconorg-11557	143	37	current	current	ADJ
fueconorg-11557	143	38	liability	liability	NOUN
fueconorg-11557	143	39	as	as	ADP
fueconorg-11557	143	40	the	the	DET
fueconorg-11557	143	41	vital	vital	ADJ
fueconorg-11557	143	42	instrument	instrument	NOUN
fueconorg-11557	143	43	to	to	ADP
fueconorg-11557	143	44	organization	organization	NOUN
fueconorg-11557	143	45	or	or	CCONJ
fueconorg-11557	143	46	disintegrates	disintegrate	VERB
fueconorg-11557	143	47	working	work	VERB
fueconorg-11557	143	48	capital	capital	NOUN
fueconorg-11557	143	49	as	as	SCONJ
fueconorg-11557	143	50	acclaimed	acclaim	VERB
fueconorg-11557	143	51	by	by	ADP
fueconorg-11557	143	52	operating	operate	VERB
fueconorg-11557	143	53	cycle	cycle	NOUN
fueconorg-11557	143	54	theory	theory	NOUN
fueconorg-11557	143	55	.	.	PUNCT
fueconorg-11557	144	1	therefore	therefore	ADV
fueconorg-11557	144	2	,	,	PUNCT
fueconorg-11557	144	3	this	this	DET
fueconorg-11557	144	4	theory	theory	NOUN
fueconorg-11557	144	5	indicates	indicate	VERB
fueconorg-11557	144	6	the	the	DET
fueconorg-11557	144	7	time	time	NOUN
fueconorg-11557	144	8	variation	variation	NOUN
fueconorg-11557	144	9	between	between	ADP
fueconorg-11557	144	10	actual	actual	ADJ
fueconorg-11557	144	11	cash	cash	NOUN
fueconorg-11557	144	12	expenditures	expenditure	NOUN
fueconorg-11557	144	13	and	and	CCONJ
fueconorg-11557	144	14	actual	actual	ADJ
fueconorg-11557	144	15	collection	collection	NOUN
fueconorg-11557	144	16	of	of	ADP
fueconorg-11557	144	17	cash	cash	NOUN
fueconorg-11557	144	18	on	on	ADP
fueconorg-11557	144	19	credits	credit	NOUN
fueconorg-11557	144	20	disposal	disposal	NOUN
fueconorg-11557	144	21	of	of	ADP
fueconorg-11557	144	22	company	company	NOUN
fueconorg-11557	144	23	products	product	NOUN
fueconorg-11557	144	24	and	and	CCONJ
fueconorg-11557	144	25	productive	productive	ADJ
fueconorg-11557	144	26	resources	resource	NOUN
fueconorg-11557	144	27	.	.	PUNCT
fueconorg-11557	145	1	it	it	PRON
fueconorg-11557	145	2	has	have	AUX
fueconorg-11557	145	3	been	be	AUX
fueconorg-11557	145	4	regarded	regard	VERB
fueconorg-11557	145	5	as	as	ADP
fueconorg-11557	145	6	the	the	DET
fueconorg-11557	145	7	time	time	NOUN
fueconorg-11557	145	8	interval	interval	NOUN
fueconorg-11557	145	9	between	between	ADP
fueconorg-11557	145	10	the	the	DET
fueconorg-11557	145	11	output	output	NOUN
fueconorg-11557	145	12	cash	cash	NOUN
fueconorg-11557	145	13	outlays	outlay	NOUN
fueconorg-11557	145	14	and	and	CCONJ
fueconorg-11557	145	15	collection	collection	NOUN
fueconorg-11557	145	16	period	period	NOUN
fueconorg-11557	145	17	.	.	PUNCT
fueconorg-11557	146	1	it	it	PRON
fueconorg-11557	146	2	is	be	AUX
fueconorg-11557	146	3	calculated	calculate	VERB
fueconorg-11557	146	4	by	by	ADP
fueconorg-11557	146	5	removing	remove	VERB
fueconorg-11557	146	6	account	account	NOUN
fueconorg-11557	146	7	payable	payable	ADJ
fueconorg-11557	146	8	period	period	NOUN
fueconorg-11557	146	9	from	from	ADP
fueconorg-11557	146	10	the	the	DET
fueconorg-11557	146	11	summation	summation	NOUN
fueconorg-11557	146	12	of	of	ADP
fueconorg-11557	146	13	account	account	NOUN
fueconorg-11557	146	14	receivable	receivable	ADJ
fueconorg-11557	146	15	and	and	CCONJ
fueconorg-11557	146	16	inventory	inventory	NOUN
fueconorg-11557	146	17	conversion	conversion	NOUN
fueconorg-11557	146	18	period	period	NOUN
fueconorg-11557	146	19	.	.	PUNCT
fueconorg-11557	147	1	muya	muya	PROPN
fueconorg-11557	147	2	&	&	CCONJ
fueconorg-11557	147	3	gathogo	gathogo	PROPN
fueconorg-11557	147	4	,	,	PUNCT
fueconorg-11557	147	5	(	(	PUNCT
fueconorg-11557	147	6	2016	2016	NUM
fueconorg-11557	147	7	)	)	PUNCT
fueconorg-11557	147	8	advocated	advocate	VERB
fueconorg-11557	147	9	that	that	SCONJ
fueconorg-11557	147	10	ccc	ccc	PROPN
fueconorg-11557	147	11	displays	display	VERB
fueconorg-11557	147	12	both	both	CCONJ
fueconorg-11557	147	13	negative	negative	ADJ
fueconorg-11557	147	14	and	and	CCONJ
fueconorg-11557	147	15	positive	positive	ADJ
fueconorg-11557	147	16	indication	indication	NOUN
fueconorg-11557	147	17	.	.	PUNCT
fueconorg-11557	148	1	the	the	DET
fueconorg-11557	148	2	former	former	ADJ
fueconorg-11557	148	3	indication	indication	NOUN
fueconorg-11557	148	4	displays	display	VERB
fueconorg-11557	148	5	the	the	DET
fueconorg-11557	148	6	number	number	NOUN
fueconorg-11557	148	7	of	of	ADP
fueconorg-11557	148	8	days	day	NOUN
fueconorg-11557	148	9	an	an	DET
fueconorg-11557	148	10	organization	organization	NOUN
fueconorg-11557	148	11	must	must	AUX
fueconorg-11557	148	12	tie	tie	VERB
fueconorg-11557	148	13	up	up	ADP
fueconorg-11557	148	14	or	or	CCONJ
fueconorg-11557	148	15	borrow	borrow	VERB
fueconorg-11557	148	16	capital	capital	NOUN
fueconorg-11557	148	17	while	while	SCONJ
fueconorg-11557	148	18	expecting	expect	VERB
fueconorg-11557	148	19	payments	payment	NOUN
fueconorg-11557	148	20	,	,	PUNCT
fueconorg-11557	148	21	but	but	CCONJ
fueconorg-11557	148	22	the	the	DET
fueconorg-11557	148	23	later	later	ADJ
fueconorg-11557	148	24	displays	display	VERB
fueconorg-11557	148	25	the	the	DET
fueconorg-11557	148	26	number	number	NOUN
fueconorg-11557	148	27	of	of	ADP
fueconorg-11557	148	28	days	day	NOUN
fueconorg-11557	148	29	an	an	DET
fueconorg-11557	148	30	organization	organization	NOUN
fueconorg-11557	148	31	must	must	AUX
fueconorg-11557	148	32	receive	receive	VERB
fueconorg-11557	148	33	cash	cash	NOUN
fueconorg-11557	148	34	from	from	ADP
fueconorg-11557	148	35	sales	sale	NOUN
fueconorg-11557	148	36	before	before	ADP
fueconorg-11557	148	37	paying	pay	VERB
fueconorg-11557	148	38	its	its	PRON
fueconorg-11557	148	39	suppliers	supplier	NOUN
fueconorg-11557	148	40	.	.	PUNCT
fueconorg-11557	149	1	this	this	DET
fueconorg-11557	149	2	theory	theory	NOUN
fueconorg-11557	149	3	shows	show	VERB
fueconorg-11557	149	4	the	the	DET
fueconorg-11557	149	5	operational	operational	ADJ
fueconorg-11557	149	6	importance	importance	NOUN
fueconorg-11557	149	7	of	of	ADP
fueconorg-11557	149	8	both	both	CCONJ
fueconorg-11557	149	9	the	the	DET
fueconorg-11557	149	10	current	current	ADJ
fueconorg-11557	149	11	liabilities	liability	NOUN
fueconorg-11557	149	12	and	and	CCONJ
fueconorg-11557	149	13	current	current	ADJ
fueconorg-11557	149	14	assets	asset	NOUN
fueconorg-11557	149	15	in	in	ADP
fueconorg-11557	149	16	manufacturing	manufacturing	NOUN
fueconorg-11557	149	17	companies	company	NOUN
fueconorg-11557	149	18	but	but	CCONJ
fueconorg-11557	149	19	failed	fail	VERB
fueconorg-11557	149	20	to	to	PART
fueconorg-11557	149	21	exhibit	exhibit	VERB
fueconorg-11557	149	22	recouping	recoup	VERB
fueconorg-11557	149	23	methods	method	NOUN
fueconorg-11557	149	24	of	of	ADP
fueconorg-11557	149	25	bad	bad	ADJ
fueconorg-11557	149	26	debts	debt	NOUN
fueconorg-11557	149	27	from	from	ADP
fueconorg-11557	149	28	the	the	DET
fueconorg-11557	149	29	debtors	debtor	NOUN
fueconorg-11557	149	30	who	who	PRON
fueconorg-11557	149	31	failed	fail	VERB
fueconorg-11557	149	32	to	to	PART
fueconorg-11557	149	33	fulfill	fulfill	VERB
fueconorg-11557	149	34	their	their	PRON
fueconorg-11557	149	35	payment	payment	NOUN
fueconorg-11557	149	36	promises	promise	NOUN
fueconorg-11557	149	37	.	.	PUNCT
fueconorg-11557	150	1	however	however	ADV
fueconorg-11557	150	2	,	,	PUNCT
fueconorg-11557	150	3	this	this	DET
fueconorg-11557	150	4	study	study	NOUN
fueconorg-11557	150	5	emphasizes	emphasize	VERB
fueconorg-11557	150	6	on	on	ADP
fueconorg-11557	150	7	operating	operate	VERB
fueconorg-11557	150	8	cycle	cycle	NOUN
fueconorg-11557	150	9	theory	theory	NOUN
fueconorg-11557	150	10	and	and	CCONJ
fueconorg-11557	150	11	cash	cash	NOUN
fueconorg-11557	150	12	conversion	conversion	NOUN
fueconorg-11557	150	13	cycle	cycle	NOUN
fueconorg-11557	150	14	(	(	PUNCT
fueconorg-11557	150	15	ccc	ccc	NOUN
fueconorg-11557	150	16	)	)	PUNCT
fueconorg-11557	150	17	theory	theory	NOUN
fueconorg-11557	150	18	because	because	SCONJ
fueconorg-11557	150	19	both	both	DET
fueconorg-11557	150	20	components	component	NOUN
fueconorg-11557	150	21	of	of	ADP
fueconorg-11557	150	22	current	current	ADJ
fueconorg-11557	150	23	assets	asset	NOUN
fueconorg-11557	150	24	and	and	CCONJ
fueconorg-11557	150	25	current	current	ADJ
fueconorg-11557	150	26	liability	liability	NOUN
fueconorg-11557	150	27	are	be	AUX
fueconorg-11557	150	28	fused	fuse	VERB
fueconorg-11557	150	29	into	into	ADP
fueconorg-11557	150	30	this	this	DET
fueconorg-11557	150	31	study	study	NOUN
fueconorg-11557	150	32	.	.	PUNCT
fueconorg-11557	151	1	also	also	ADV
fueconorg-11557	151	2	,	,	PUNCT
fueconorg-11557	151	3	working	working	NOUN
fueconorg-11557	151	4	capital	capital	NOUN
fueconorg-11557	151	5	is	be	AUX
fueconorg-11557	151	6	tantamount	tantamount	ADJ
fueconorg-11557	151	7	to	to	ADP
fueconorg-11557	151	8	the	the	DET
fueconorg-11557	151	9	capital	capital	NOUN
fueconorg-11557	151	10	which	which	PRON
fueconorg-11557	151	11	is	be	AUX
fueconorg-11557	151	12	readily	readily	ADV
fueconorg-11557	151	13	available	available	ADJ
fueconorg-11557	151	14	,	,	PUNCT
fueconorg-11557	151	15	and/or	and/or	CCONJ
fueconorg-11557	151	16	can	can	AUX
fueconorg-11557	151	17	be	be	AUX
fueconorg-11557	151	18	convertible	convertible	ADJ
fueconorg-11557	151	19	easily	easily	ADV
fueconorg-11557	151	20	into	into	ADP
fueconorg-11557	151	21	cash	cash	NOUN
fueconorg-11557	151	22	in	in	ADP
fueconorg-11557	151	23	order	order	NOUN
fueconorg-11557	151	24	to	to	PART
fueconorg-11557	151	25	fulfill	fulfill	VERB
fueconorg-11557	151	26	financial	financial	ADJ
fueconorg-11557	151	27	commitments	commitment	NOUN
fueconorg-11557	151	28	of	of	ADP
fueconorg-11557	151	29	the	the	DET
fueconorg-11557	151	30	organization	organization	NOUN
fueconorg-11557	151	31	when	when	SCONJ
fueconorg-11557	151	32	required	require	VERB
fueconorg-11557	151	33	.	.	PUNCT
fueconorg-11557	152	1	also	also	ADV
fueconorg-11557	152	2	,	,	PUNCT
fueconorg-11557	152	3	favourable	favourable	ADJ
fueconorg-11557	152	4	working	work	VERB
fueconorg-11557	152	5	capital	capital	NOUN
fueconorg-11557	152	6	in	in	ADP
fueconorg-11557	152	7	the	the	DET
fueconorg-11557	152	8	operation	operation	NOUN
fueconorg-11557	152	9	dispenses	dispense	NOUN
fueconorg-11557	152	10	profit	profit	NOUN
fueconorg-11557	152	11	which	which	PRON
fueconorg-11557	152	12	determines	determine	VERB
fueconorg-11557	152	13	tax	tax	NOUN
fueconorg-11557	152	14	payable	payable	ADJ
fueconorg-11557	152	15	to	to	ADP
fueconorg-11557	152	16	the	the	DET
fueconorg-11557	152	17	government	government	NOUN
fueconorg-11557	152	18	.	.	PUNCT
fueconorg-11557	153	1	4	4	X
fueconorg-11557	153	2	.	.	X
fueconorg-11557	153	3	empirical	empirical	PROPN
fueconorg-11557	153	4	review	review	PROPN
fueconorg-11557	153	5	jayarathne	jayarathne	PROPN
fueconorg-11557	153	6	,	,	PUNCT
fueconorg-11557	153	7	(	(	PUNCT
fueconorg-11557	153	8	2014	2014	NUM
fueconorg-11557	153	9	)	)	PUNCT
fueconorg-11557	153	10	identified	identify	VERB
fueconorg-11557	153	11	the	the	DET
fueconorg-11557	153	12	effects	effect	NOUN
fueconorg-11557	153	13	of	of	ADP
fueconorg-11557	153	14	optimal	optimal	ADJ
fueconorg-11557	153	15	working	working	NOUN
fueconorg-11557	153	16	capital	capital	NOUN
fueconorg-11557	153	17	management	management	NOUN
fueconorg-11557	153	18	(	(	PUNCT
fueconorg-11557	153	19	wcm	wcm	NOUN
fueconorg-11557	153	20	)	)	PUNCT
fueconorg-11557	153	21	on	on	ADP
fueconorg-11557	153	22	colombo	colombo	NOUN
fueconorg-11557	153	23	firm	firm	ADJ
fueconorg-11557	153	24	value	value	NOUN
fueconorg-11557	153	25	.	.	PUNCT
fueconorg-11557	154	1	the	the	DET
fueconorg-11557	154	2	data	datum	NOUN
fueconorg-11557	154	3	for	for	ADP
fueconorg-11557	154	4	the	the	DET
fueconorg-11557	154	5	research	research	NOUN
fueconorg-11557	154	6	were	be	AUX
fueconorg-11557	154	7	extracted	extract	VERB
fueconorg-11557	154	8	from	from	ADP
fueconorg-11557	154	9	colombo	colombo	NOUN
fueconorg-11557	154	10	stock	stock	NOUN
fueconorg-11557	154	11	exchange	exchange	NOUN
fueconorg-11557	154	12	between	between	ADP
fueconorg-11557	154	13	2008	2008	NUM
fueconorg-11557	154	14	and	and	CCONJ
fueconorg-11557	154	15	2012	2012	NUM
fueconorg-11557	154	16	.	.	PUNCT
fueconorg-11557	155	1	the	the	DET
fueconorg-11557	155	2	findings	finding	NOUN
fueconorg-11557	155	3	suggested	suggest	VERB
fueconorg-11557	155	4	that	that	SCONJ
fueconorg-11557	155	5	working	work	VERB
fueconorg-11557	155	6	capital	capital	NOUN
fueconorg-11557	155	7	components	component	NOUN
fueconorg-11557	155	8	of	of	ADP
fueconorg-11557	155	9	colombo	colombo	NOUN
fueconorg-11557	155	10	manufacturing	manufacturing	NOUN
fueconorg-11557	155	11	companies	company	NOUN
fueconorg-11557	155	12	had	have	VERB
fueconorg-11557	155	13	negative	negative	ADJ
fueconorg-11557	155	14	effects	effect	NOUN
fueconorg-11557	155	15	on	on	ADP
fueconorg-11557	155	16	profitability	profitability	NOUN
fueconorg-11557	155	17	with	with	ADP
fueconorg-11557	155	18	the	the	DET
fueconorg-11557	155	19	exception	exception	NOUN
fueconorg-11557	155	20	of	of	ADP
fueconorg-11557	155	21	account	account	NOUN
fueconorg-11557	155	22	payable	payable	ADJ
fueconorg-11557	155	23	period	period	NOUN
fueconorg-11557	155	24	.	.	PUNCT
fueconorg-11557	156	1	it	it	PRON
fueconorg-11557	156	2	was	be	AUX
fueconorg-11557	156	3	further	far	ADV
fueconorg-11557	156	4	displayed	display	VERB
fueconorg-11557	156	5	that	that	SCONJ
fueconorg-11557	156	6	leverage	leverage	NOUN
fueconorg-11557	156	7	increment	increment	NOUN
fueconorg-11557	156	8	leads	lead	VERB
fueconorg-11557	156	9	to	to	ADP
fueconorg-11557	156	10	profitability	profitability	NOUN
fueconorg-11557	156	11	debility	debility	NOUN
fueconorg-11557	156	12	.	.	PUNCT
fueconorg-11557	157	1	the	the	DET
fueconorg-11557	157	2	study	study	NOUN
fueconorg-11557	157	3	was	be	AUX
fueconorg-11557	157	4	conducted	conduct	VERB
fueconorg-11557	157	5	in	in	ADP
fueconorg-11557	157	6	colombo	colombo	NOUN
fueconorg-11557	157	7	which	which	PRON
fueconorg-11557	157	8	was	be	AUX
fueconorg-11557	157	9	majorly	majorly	ADV
fueconorg-11557	157	10	on	on	ADP
fueconorg-11557	157	11	profitability	profitability	NOUN
fueconorg-11557	157	12	but	but	CCONJ
fueconorg-11557	157	13	distanced	distance	VERB
fueconorg-11557	157	14	from	from	ADP
fueconorg-11557	157	15	tax	tax	NOUN
fueconorg-11557	157	16	payable	payable	NOUN
fueconorg-11557	157	17	.	.	PUNCT
fueconorg-11557	158	1	32	32	NUM
fueconorg-11557	158	2	t.	t.	NOUN
fueconorg-11557	158	3	a.	a.	NOUN
fueconorg-11557	158	4	adegbite	adegbite	PROPN
fueconorg-11557	158	5	,	,	PUNCT
fueconorg-11557	158	6	s.	s.	PROPN
fueconorg-11557	158	7	j.	j.	PROPN
fueconorg-11557	158	8	inyada	inyada	PROPN
fueconorg-11557	158	9	another	another	DET
fueconorg-11557	158	10	study	study	NOUN
fueconorg-11557	158	11	which	which	PRON
fueconorg-11557	158	12	was	be	AUX
fueconorg-11557	158	13	conducted	conduct	VERB
fueconorg-11557	158	14	in	in	ADP
fueconorg-11557	158	15	nigeria	nigeria	PROPN
fueconorg-11557	158	16	by	by	ADP
fueconorg-11557	158	17	lawal	lawal	PROPN
fueconorg-11557	158	18	et	et	PROPN
fueconorg-11557	158	19	al	al	PROPN
fueconorg-11557	158	20	.	.	PROPN
fueconorg-11557	158	21	,	,	PUNCT
fueconorg-11557	158	22	(	(	PUNCT
fueconorg-11557	158	23	2015	2015	NUM
fueconorg-11557	158	24	)	)	PUNCT
fueconorg-11557	158	25	examined	examine	VERB
fueconorg-11557	158	26	wcm	wcm	NOUN
fueconorg-11557	158	27	effect	effect	NOUN
fueconorg-11557	158	28	on	on	ADP
fueconorg-11557	158	29	profitability	profitability	NOUN
fueconorg-11557	158	30	in	in	ADP
fueconorg-11557	158	31	selected	select	VERB
fueconorg-11557	158	32	manufacturing	manufacturing	NOUN
fueconorg-11557	158	33	companies	company	NOUN
fueconorg-11557	158	34	.	.	PUNCT
fueconorg-11557	159	1	panel	panel	NOUN
fueconorg-11557	159	2	data	datum	NOUN
fueconorg-11557	159	3	was	be	AUX
fueconorg-11557	159	4	engaged	engage	VERB
fueconorg-11557	159	5	to	to	PART
fueconorg-11557	159	6	gauge	gauge	VERB
fueconorg-11557	159	7	the	the	DET
fueconorg-11557	159	8	data	datum	NOUN
fueconorg-11557	159	9	assembled	assemble	VERB
fueconorg-11557	159	10	from	from	ADP
fueconorg-11557	159	11	annual	annual	ADJ
fueconorg-11557	159	12	reports	report	NOUN
fueconorg-11557	159	13	of	of	ADP
fueconorg-11557	159	14	selected	select	VERB
fueconorg-11557	159	15	six	six	NUM
fueconorg-11557	159	16	companies	company	NOUN
fueconorg-11557	159	17	through	through	ADP
fueconorg-11557	159	18	purposive	purposive	ADJ
fueconorg-11557	159	19	sampling	sampling	NOUN
fueconorg-11557	159	20	technique	technique	NOUN
fueconorg-11557	159	21	in	in	ADP
fueconorg-11557	159	22	nigeria	nigeria	PROPN
fueconorg-11557	159	23	,	,	PUNCT
fueconorg-11557	159	24	started	start	VERB
fueconorg-11557	159	25	from	from	ADP
fueconorg-11557	159	26	2006	2006	NUM
fueconorg-11557	159	27	and	and	CCONJ
fueconorg-11557	159	28	ended	end	VERB
fueconorg-11557	159	29	in	in	ADP
fueconorg-11557	159	30	2013	2013	NUM
fueconorg-11557	159	31	.	.	PUNCT
fueconorg-11557	160	1	the	the	DET
fueconorg-11557	160	2	study	study	NOUN
fueconorg-11557	160	3	established	establish	VERB
fueconorg-11557	160	4	a	a	DET
fueconorg-11557	160	5	negative	negative	ADJ
fueconorg-11557	160	6	but	but	CCONJ
fueconorg-11557	160	7	significant	significant	ADJ
fueconorg-11557	160	8	relationship	relationship	NOUN
fueconorg-11557	160	9	between	between	ADP
fueconorg-11557	160	10	working	work	VERB
fueconorg-11557	160	11	capital	capital	NOUN
fueconorg-11557	160	12	components	component	NOUN
fueconorg-11557	160	13	and	and	CCONJ
fueconorg-11557	160	14	profitability	profitability	NOUN
fueconorg-11557	160	15	.	.	PUNCT
fueconorg-11557	161	1	the	the	DET
fueconorg-11557	161	2	study	study	NOUN
fueconorg-11557	161	3	further	far	ADV
fueconorg-11557	161	4	advocated	advocate	VERB
fueconorg-11557	161	5	that	that	SCONJ
fueconorg-11557	161	6	working	work	VERB
fueconorg-11557	161	7	capital	capital	NOUN
fueconorg-11557	161	8	has	have	VERB
fueconorg-11557	161	9	significant	significant	ADJ
fueconorg-11557	161	10	effects	effect	NOUN
fueconorg-11557	161	11	on	on	ADP
fueconorg-11557	161	12	profitability	profitability	NOUN
fueconorg-11557	161	13	in	in	ADP
fueconorg-11557	161	14	nigeria	nigeria	PROPN
fueconorg-11557	161	15	manufacturing	manufacturing	NOUN
fueconorg-11557	161	16	companies	company	NOUN
fueconorg-11557	161	17	.	.	PUNCT
fueconorg-11557	162	1	the	the	DET
fueconorg-11557	162	2	study	study	NOUN
fueconorg-11557	162	3	was	be	AUX
fueconorg-11557	162	4	initiated	initiate	VERB
fueconorg-11557	162	5	in	in	ADP
fueconorg-11557	162	6	nigeria	nigeria	PROPN
fueconorg-11557	162	7	but	but	CCONJ
fueconorg-11557	162	8	limited	limit	VERB
fueconorg-11557	162	9	the	the	DET
fueconorg-11557	162	10	scope	scope	NOUN
fueconorg-11557	162	11	to	to	ADP
fueconorg-11557	162	12	profitability	profitability	NOUN
fueconorg-11557	162	13	,	,	PUNCT
fueconorg-11557	162	14	not	not	PART
fueconorg-11557	162	15	tax	tax	NOUN
fueconorg-11557	162	16	payable	payable	NOUN
fueconorg-11557	162	17	.	.	PUNCT
fueconorg-11557	163	1	in	in	ADP
fueconorg-11557	163	2	other	other	ADJ
fueconorg-11557	163	3	to	to	PART
fueconorg-11557	163	4	scrutinize	scrutinize	VERB
fueconorg-11557	163	5	the	the	DET
fueconorg-11557	163	6	relationship	relationship	NOUN
fueconorg-11557	163	7	between	between	ADP
fueconorg-11557	163	8	profitability	profitability	NOUN
fueconorg-11557	163	9	and	and	CCONJ
fueconorg-11557	163	10	wcm	wcm	NOUN
fueconorg-11557	163	11	,	,	PUNCT
fueconorg-11557	163	12	hoang	hoang	PROPN
fueconorg-11557	163	13	,	,	PUNCT
fueconorg-11557	163	14	(	(	PUNCT
fueconorg-11557	163	15	2015	2015	NUM
fueconorg-11557	163	16	)	)	PUNCT
fueconorg-11557	163	17	made	make	VERB
fueconorg-11557	163	18	use	use	NOUN
fueconorg-11557	163	19	of	of	ADP
fueconorg-11557	163	20	fixed	fix	VERB
fueconorg-11557	163	21	effects	effect	NOUN
fueconorg-11557	163	22	,	,	PUNCT
fueconorg-11557	163	23	multiple	multiple	ADJ
fueconorg-11557	163	24	regression	regression	NOUN
fueconorg-11557	163	25	,	,	PUNCT
fueconorg-11557	163	26	and	and	CCONJ
fueconorg-11557	163	27	pearson	pearson	PROPN
fueconorg-11557	163	28	’s	’s	PART
fueconorg-11557	163	29	correlation	correlation	NOUN
fueconorg-11557	163	30	to	to	PART
fueconorg-11557	163	31	analyse	analyse	VERB
fueconorg-11557	163	32	the	the	DET
fueconorg-11557	163	33	data	datum	NOUN
fueconorg-11557	163	34	realized	realize	VERB
fueconorg-11557	163	35	from	from	ADP
fueconorg-11557	163	36	eight	eight	NUM
fueconorg-11557	163	37	listed	list	VERB
fueconorg-11557	163	38	manufacturing	manufacturing	NOUN
fueconorg-11557	163	39	firms	firm	NOUN
fueconorg-11557	163	40	in	in	ADP
fueconorg-11557	163	41	ho	ho	PROPN
fueconorg-11557	163	42	chi	chi	PROPN
fueconorg-11557	163	43	minh	minh	PROPN
fueconorg-11557	163	44	stock	stock	PROPN
fueconorg-11557	163	45	exchange	exchange	PROPN
fueconorg-11557	163	46	,	,	PUNCT
fueconorg-11557	163	47	started	start	VERB
fueconorg-11557	163	48	from	from	ADP
fueconorg-11557	163	49	2009	2009	NUM
fueconorg-11557	163	50	and	and	CCONJ
fueconorg-11557	163	51	ended	end	VERB
fueconorg-11557	163	52	in	in	ADP
fueconorg-11557	163	53	2014	2014	NUM
fueconorg-11557	163	54	.	.	PUNCT
fueconorg-11557	164	1	the	the	DET
fueconorg-11557	164	2	results	result	NOUN
fueconorg-11557	164	3	of	of	ADP
fueconorg-11557	164	4	analytical	analytical	ADJ
fueconorg-11557	164	5	tools	tool	NOUN
fueconorg-11557	164	6	employed	employ	VERB
fueconorg-11557	164	7	found	find	VERB
fueconorg-11557	164	8	negative	negative	ADJ
fueconorg-11557	164	9	but	but	CCONJ
fueconorg-11557	164	10	significant	significant	ADJ
fueconorg-11557	164	11	relationships	relationship	NOUN
fueconorg-11557	164	12	amid	amid	ADP
fueconorg-11557	164	13	net	net	ADJ
fueconorg-11557	164	14	trade	trade	NOUN
fueconorg-11557	164	15	cycle	cycle	NOUN
fueconorg-11557	164	16	,	,	PUNCT
fueconorg-11557	164	17	cash	cash	NOUN
fueconorg-11557	164	18	conversion	conversion	NOUN
fueconorg-11557	164	19	cycle	cycle	NOUN
fueconorg-11557	164	20	,	,	PUNCT
fueconorg-11557	164	21	average	average	ADJ
fueconorg-11557	164	22	inventory	inventory	NOUN
fueconorg-11557	164	23	period	period	NOUN
fueconorg-11557	164	24	,	,	PUNCT
fueconorg-11557	164	25	average	average	ADJ
fueconorg-11557	164	26	collection	collection	NOUN
fueconorg-11557	164	27	period	period	NOUN
fueconorg-11557	164	28	,	,	PUNCT
fueconorg-11557	164	29	return	return	VERB
fueconorg-11557	164	30	on	on	ADP
fueconorg-11557	164	31	assets	asset	NOUN
fueconorg-11557	164	32	and	and	CCONJ
fueconorg-11557	164	33	average	average	ADJ
fueconorg-11557	164	34	payment	payment	NOUN
fueconorg-11557	164	35	period	period	NOUN
fueconorg-11557	164	36	.	.	PUNCT
fueconorg-11557	165	1	the	the	DET
fueconorg-11557	165	2	study	study	NOUN
fueconorg-11557	165	3	advocated	advocate	VERB
fueconorg-11557	165	4	that	that	DET
fueconorg-11557	165	5	firm	firm	NOUN
fueconorg-11557	165	6	’s	’s	PART
fueconorg-11557	165	7	profitability	profitability	NOUN
fueconorg-11557	165	8	could	could	AUX
fueconorg-11557	165	9	be	be	AUX
fueconorg-11557	165	10	improved	improve	VERB
fueconorg-11557	165	11	by	by	ADP
fueconorg-11557	165	12	managers	manager	NOUN
fueconorg-11557	165	13	of	of	ADP
fueconorg-11557	165	14	the	the	DET
fueconorg-11557	165	15	organization	organization	NOUN
fueconorg-11557	165	16	by	by	ADP
fueconorg-11557	165	17	reducing	reduce	VERB
fueconorg-11557	165	18	net	net	ADJ
fueconorg-11557	165	19	trade	trade	NOUN
fueconorg-11557	165	20	cycle	cycle	NOUN
fueconorg-11557	165	21	,	,	PUNCT
fueconorg-11557	165	22	ccc	ccc	NOUN
fueconorg-11557	165	23	,	,	PUNCT
fueconorg-11557	165	24	and	and	CCONJ
fueconorg-11557	165	25	other	other	ADJ
fueconorg-11557	165	26	components	component	NOUN
fueconorg-11557	165	27	to	to	ADP
fueconorg-11557	165	28	optimal	optimal	ADJ
fueconorg-11557	165	29	level	level	NOUN
fueconorg-11557	165	30	.	.	PUNCT
fueconorg-11557	166	1	however	however	ADV
fueconorg-11557	166	2	,	,	PUNCT
fueconorg-11557	166	3	the	the	DET
fueconorg-11557	166	4	study	study	NOUN
fueconorg-11557	166	5	was	be	AUX
fueconorg-11557	166	6	ignited	ignite	VERB
fueconorg-11557	166	7	in	in	ADP
fueconorg-11557	166	8	ho	ho	PROPN
fueconorg-11557	166	9	chi	chi	PROPN
fueconorg-11557	166	10	minh	minh	PROPN
fueconorg-11557	166	11	but	but	CCONJ
fueconorg-11557	166	12	not	not	PART
fueconorg-11557	166	13	in	in	ADP
fueconorg-11557	166	14	nigeria	nigeria	PROPN
fueconorg-11557	166	15	.	.	PUNCT
fueconorg-11557	167	1	wanguu	wanguu	PROPN
fueconorg-11557	167	2	&	&	CCONJ
fueconorg-11557	167	3	kipkirui	kipkirui	PROPN
fueconorg-11557	167	4	,	,	PUNCT
fueconorg-11557	167	5	(	(	PUNCT
fueconorg-11557	167	6	2015	2015	NUM
fueconorg-11557	167	7	)	)	PUNCT
fueconorg-11557	167	8	also	also	ADV
fueconorg-11557	167	9	examined	examine	VERB
fueconorg-11557	167	10	wcm	wcm	NOUN
fueconorg-11557	167	11	effect	effect	NOUN
fueconorg-11557	167	12	on	on	ADP
fueconorg-11557	167	13	profitability	profitability	NOUN
fueconorg-11557	167	14	of	of	ADP
fueconorg-11557	167	15	kenya	kenya	NOUN
fueconorg-11557	167	16	cement	cement	NOUN
fueconorg-11557	167	17	manufacturing	manufacturing	NOUN
fueconorg-11557	167	18	companies	company	NOUN
fueconorg-11557	167	19	.	.	PUNCT
fueconorg-11557	168	1	to	to	PART
fueconorg-11557	168	2	fulfill	fulfill	VERB
fueconorg-11557	168	3	the	the	DET
fueconorg-11557	168	4	objective	objective	NOUN
fueconorg-11557	168	5	,	,	PUNCT
fueconorg-11557	168	6	data	datum	NOUN
fueconorg-11557	168	7	were	be	AUX
fueconorg-11557	168	8	absolutely	absolutely	ADV
fueconorg-11557	168	9	gathered	gather	VERB
fueconorg-11557	168	10	from	from	ADP
fueconorg-11557	168	11	three	three	NUM
fueconorg-11557	168	12	listed	list	VERB
fueconorg-11557	168	13	cement	cement	NOUN
fueconorg-11557	168	14	manufacturing	manufacturing	NOUN
fueconorg-11557	168	15	industries	industry	NOUN
fueconorg-11557	168	16	from	from	ADP
fueconorg-11557	168	17	2000	2000	NUM
fueconorg-11557	168	18	to	to	ADP
fueconorg-11557	168	19	2014	2014	NUM
fueconorg-11557	168	20	,	,	PUNCT
fueconorg-11557	168	21	and	and	CCONJ
fueconorg-11557	168	22	analyzed	analyze	VERB
fueconorg-11557	168	23	with	with	ADP
fueconorg-11557	168	24	regression	regression	NOUN
fueconorg-11557	168	25	analysis	analysis	NOUN
fueconorg-11557	168	26	and	and	CCONJ
fueconorg-11557	168	27	karl	karl	PROPN
fueconorg-11557	168	28	pearson	pearson	PROPN
fueconorg-11557	168	29	correlation	correlation	NOUN
fueconorg-11557	168	30	.	.	PUNCT
fueconorg-11557	169	1	the	the	DET
fueconorg-11557	169	2	study	study	NOUN
fueconorg-11557	169	3	established	establish	VERB
fueconorg-11557	169	4	that	that	SCONJ
fueconorg-11557	169	5	inventory	inventory	NOUN
fueconorg-11557	169	6	significantly	significantly	ADV
fueconorg-11557	169	7	and	and	CCONJ
fueconorg-11557	169	8	positively	positively	ADV
fueconorg-11557	169	9	influenced	influence	VERB
fueconorg-11557	169	10	profitability	profitability	NOUN
fueconorg-11557	169	11	while	while	SCONJ
fueconorg-11557	169	12	receivables	receivables	NOUN
fueconorg-11557	169	13	positively	positively	ADV
fueconorg-11557	169	14	and	and	CCONJ
fueconorg-11557	169	15	insignificantly	insignificantly	ADV
fueconorg-11557	169	16	related	relate	VERB
fueconorg-11557	169	17	with	with	ADP
fueconorg-11557	169	18	profitability	profitability	NOUN
fueconorg-11557	169	19	.	.	PUNCT
fueconorg-11557	170	1	the	the	DET
fueconorg-11557	170	2	study	study	NOUN
fueconorg-11557	170	3	further	far	ADV
fueconorg-11557	170	4	revealed	reveal	VERB
fueconorg-11557	170	5	that	that	SCONJ
fueconorg-11557	170	6	payable	payable	ADJ
fueconorg-11557	170	7	significantly	significantly	ADV
fueconorg-11557	170	8	and	and	CCONJ
fueconorg-11557	170	9	negatively	negatively	ADV
fueconorg-11557	170	10	related	relate	VERB
fueconorg-11557	170	11	with	with	ADP
fueconorg-11557	170	12	profitability	profitability	NOUN
fueconorg-11557	170	13	.	.	PUNCT
fueconorg-11557	171	1	this	this	DET
fueconorg-11557	171	2	study	study	NOUN
fueconorg-11557	171	3	invariably	invariably	ADV
fueconorg-11557	171	4	concluded	conclude	VERB
fueconorg-11557	171	5	that	that	SCONJ
fueconorg-11557	171	6	working	work	VERB
fueconorg-11557	171	7	capital	capital	NOUN
fueconorg-11557	171	8	significantly	significantly	ADV
fueconorg-11557	171	9	and	and	CCONJ
fueconorg-11557	171	10	positively	positively	ADV
fueconorg-11557	171	11	influenced	influence	VERB
fueconorg-11557	171	12	kenya	kenya	NOUN
fueconorg-11557	171	13	profitability	profitability	NOUN
fueconorg-11557	171	14	.	.	PUNCT
fueconorg-11557	172	1	nevertheless	nevertheless	ADV
fueconorg-11557	172	2	,	,	PUNCT
fueconorg-11557	172	3	the	the	DET
fueconorg-11557	172	4	study	study	NOUN
fueconorg-11557	172	5	was	be	AUX
fueconorg-11557	172	6	totally	totally	ADV
fueconorg-11557	172	7	confined	confine	VERB
fueconorg-11557	172	8	to	to	ADP
fueconorg-11557	172	9	kenya	kenya	NOUN
fueconorg-11557	172	10	in	in	ADP
fueconorg-11557	172	11	which	which	PRON
fueconorg-11557	172	12	the	the	DET
fueconorg-11557	172	13	policy	policy	NOUN
fueconorg-11557	172	14	decision	decision	NOUN
fueconorg-11557	172	15	can	can	AUX
fueconorg-11557	172	16	not	not	PART
fueconorg-11557	172	17	be	be	AUX
fueconorg-11557	172	18	extended	extend	VERB
fueconorg-11557	172	19	to	to	ADP
fueconorg-11557	172	20	nigeria	nigeria	PROPN
fueconorg-11557	172	21	.	.	PUNCT
fueconorg-11557	173	1	muya	muya	PROPN
fueconorg-11557	173	2	&	&	CCONJ
fueconorg-11557	173	3	gathogo	gathogo	PROPN
fueconorg-11557	173	4	,	,	PUNCT
fueconorg-11557	173	5	(	(	PUNCT
fueconorg-11557	173	6	2016	2016	NUM
fueconorg-11557	173	7	)	)	PUNCT
fueconorg-11557	173	8	assessed	assess	VERB
fueconorg-11557	173	9	wcm	wcm	NOUN
fueconorg-11557	173	10	effects	effect	NOUN
fueconorg-11557	173	11	on	on	ADP
fueconorg-11557	173	12	kenya	kenya	PROPN
fueconorg-11557	173	13	manufacturing	manufacturing	NOUN
fueconorg-11557	173	14	firms	firm	NOUN
fueconorg-11557	173	15	’	’	PART
fueconorg-11557	173	16	profitability	profitability	NOUN
fueconorg-11557	173	17	.	.	PUNCT
fueconorg-11557	174	1	descriptive	descriptive	ADJ
fueconorg-11557	174	2	research	research	NOUN
fueconorg-11557	174	3	survey	survey	NOUN
fueconorg-11557	174	4	design	design	NOUN
fueconorg-11557	174	5	was	be	AUX
fueconorg-11557	174	6	adopted	adopt	VERB
fueconorg-11557	174	7	by	by	ADP
fueconorg-11557	174	8	the	the	DET
fueconorg-11557	174	9	researchers	researcher	NOUN
fueconorg-11557	174	10	which	which	PRON
fueconorg-11557	174	11	involved	involve	VERB
fueconorg-11557	174	12	stratified	stratify	VERB
fueconorg-11557	174	13	random	random	ADJ
fueconorg-11557	174	14	sampling	sampling	NOUN
fueconorg-11557	174	15	method	method	NOUN
fueconorg-11557	174	16	to	to	PART
fueconorg-11557	174	17	select	select	VERB
fueconorg-11557	174	18	sixty	sixty	NUM
fueconorg-11557	174	19	-	-	PUNCT
fueconorg-11557	174	20	two	two	NUM
fueconorg-11557	174	21	(	(	PUNCT
fueconorg-11557	174	22	62	62	NUM
fueconorg-11557	174	23	)	)	PUNCT
fueconorg-11557	174	24	respondents	respondent	NOUN
fueconorg-11557	174	25	out	out	ADP
fueconorg-11557	174	26	of	of	ADP
fueconorg-11557	174	27	one	one	NUM
fueconorg-11557	174	28	hundred	hundred	NUM
fueconorg-11557	174	29	and	and	CCONJ
fueconorg-11557	174	30	fifty	fifty	NUM
fueconorg-11557	174	31	-	-	PUNCT
fueconorg-11557	174	32	six	six	NUM
fueconorg-11557	174	33	(	(	PUNCT
fueconorg-11557	174	34	156	156	NUM
fueconorg-11557	174	35	)	)	PUNCT
fueconorg-11557	174	36	employees	employee	NOUN
fueconorg-11557	174	37	in	in	ADP
fueconorg-11557	174	38	management	management	NOUN
fueconorg-11557	174	39	and	and	CCONJ
fueconorg-11557	174	40	accounts	account	NOUN
fueconorg-11557	174	41	/	/	SYM
fueconorg-11557	174	42	finances	finance	NOUN
fueconorg-11557	174	43	.	.	PUNCT
fueconorg-11557	175	1	data	datum	NOUN
fueconorg-11557	175	2	realized	realize	VERB
fueconorg-11557	175	3	through	through	ADP
fueconorg-11557	175	4	structured	structured	ADJ
fueconorg-11557	175	5	questionnaires	questionnaire	NOUN
fueconorg-11557	175	6	which	which	PRON
fueconorg-11557	175	7	were	be	AUX
fueconorg-11557	175	8	analyzed	analyze	VERB
fueconorg-11557	175	9	with	with	ADP
fueconorg-11557	175	10	descriptive	descriptive	ADJ
fueconorg-11557	175	11	and	and	CCONJ
fueconorg-11557	175	12	inferential	inferential	ADJ
fueconorg-11557	175	13	statistics	statistic	NOUN
fueconorg-11557	175	14	discovered	discover	VERB
fueconorg-11557	175	15	that	that	SCONJ
fueconorg-11557	175	16	cash	cash	NOUN
fueconorg-11557	175	17	conversion	conversion	NOUN
fueconorg-11557	175	18	cycle	cycle	NOUN
fueconorg-11557	175	19	and	and	CCONJ
fueconorg-11557	175	20	average	average	ADJ
fueconorg-11557	175	21	payment	payment	NOUN
fueconorg-11557	175	22	period	period	NOUN
fueconorg-11557	175	23	were	be	AUX
fueconorg-11557	175	24	significantly	significantly	ADV
fueconorg-11557	175	25	connected	connect	VERB
fueconorg-11557	175	26	with	with	ADP
fueconorg-11557	175	27	kenya	kenya	PROPN
fueconorg-11557	175	28	manufacturing	manufacturing	NOUN
fueconorg-11557	175	29	firms	firm	NOUN
fueconorg-11557	175	30	’	’	PART
fueconorg-11557	175	31	profitability	profitability	NOUN
fueconorg-11557	175	32	but	but	CCONJ
fueconorg-11557	175	33	cash	cash	NOUN
fueconorg-11557	175	34	conversion	conversion	NOUN
fueconorg-11557	175	35	cycle	cycle	NOUN
fueconorg-11557	175	36	impacted	impact	VERB
fueconorg-11557	175	37	firm	firm	NOUN
fueconorg-11557	175	38	’s	’s	PART
fueconorg-11557	175	39	profitability	profitability	NOUN
fueconorg-11557	175	40	negatively	negatively	ADV
fueconorg-11557	175	41	.	.	PUNCT
fueconorg-11557	176	1	however	however	ADV
fueconorg-11557	176	2	,	,	PUNCT
fueconorg-11557	176	3	average	average	ADJ
fueconorg-11557	176	4	payment	payment	NOUN
fueconorg-11557	176	5	period	period	NOUN
fueconorg-11557	176	6	and	and	CCONJ
fueconorg-11557	176	7	wcm	wcm	NOUN
fueconorg-11557	176	8	positively	positively	ADV
fueconorg-11557	176	9	and	and	CCONJ
fueconorg-11557	176	10	negatively	negatively	ADV
fueconorg-11557	176	11	influenced	influence	VERB
fueconorg-11557	176	12	kenya	kenya	PROPN
fueconorg-11557	176	13	manufacturing	manufacturing	NOUN
fueconorg-11557	176	14	firms	firm	NOUN
fueconorg-11557	176	15	’	’	PART
fueconorg-11557	176	16	profitability	profitability	NOUN
fueconorg-11557	176	17	respectively	respectively	ADV
fueconorg-11557	176	18	.	.	PUNCT
fueconorg-11557	177	1	in	in	ADP
fueconorg-11557	177	2	the	the	DET
fueconorg-11557	177	3	same	same	ADJ
fueconorg-11557	177	4	vein	vein	NOUN
fueconorg-11557	177	5	,	,	PUNCT
fueconorg-11557	177	6	working	work	VERB
fueconorg-11557	177	7	capital	capital	NOUN
fueconorg-11557	177	8	management	management	NOUN
fueconorg-11557	177	9	effects	effect	NOUN
fueconorg-11557	177	10	on	on	ADP
fueconorg-11557	177	11	financial	financial	ADJ
fueconorg-11557	177	12	performance	performance	NOUN
fueconorg-11557	177	13	of	of	ADP
fueconorg-11557	177	14	kenya	kenya	PROPN
fueconorg-11557	177	15	listed	list	VERB
fueconorg-11557	177	16	manufacturing	manufacturing	NOUN
fueconorg-11557	177	17	organization	organization	NOUN
fueconorg-11557	177	18	was	be	AUX
fueconorg-11557	177	19	examined	examine	VERB
fueconorg-11557	177	20	by	by	ADP
fueconorg-11557	177	21	waema	waema	NOUN
fueconorg-11557	177	22	and	and	CCONJ
fueconorg-11557	177	23	nasieku	nasieku	PROPN
fueconorg-11557	177	24	,	,	PUNCT
fueconorg-11557	177	25	(	(	PUNCT
fueconorg-11557	177	26	2016	2016	NUM
fueconorg-11557	177	27	)	)	PUNCT
fueconorg-11557	177	28	from	from	ADP
fueconorg-11557	177	29	2005	2005	NUM
fueconorg-11557	177	30	to	to	ADP
fueconorg-11557	177	31	2014	2014	NUM
fueconorg-11557	177	32	.	.	PUNCT
fueconorg-11557	178	1	ten	ten	NUM
fueconorg-11557	178	2	listed	list	VERB
fueconorg-11557	178	3	firms	firm	NOUN
fueconorg-11557	178	4	’	’	PART
fueconorg-11557	178	5	data	datum	NOUN
fueconorg-11557	178	6	were	be	AUX
fueconorg-11557	178	7	examined	examine	VERB
fueconorg-11557	178	8	and	and	CCONJ
fueconorg-11557	178	9	analyzed	analyze	VERB
fueconorg-11557	178	10	using	use	VERB
fueconorg-11557	178	11	panel	panel	NOUN
fueconorg-11557	178	12	data	datum	NOUN
fueconorg-11557	178	13	model	model	NOUN
fueconorg-11557	178	14	.	.	PUNCT
fueconorg-11557	179	1	the	the	DET
fueconorg-11557	179	2	study	study	NOUN
fueconorg-11557	179	3	unveiled	unveil	VERB
fueconorg-11557	179	4	that	that	SCONJ
fueconorg-11557	179	5	positive	positive	ADJ
fueconorg-11557	179	6	relationship	relationship	NOUN
fueconorg-11557	179	7	sustained	sustain	VERB
fueconorg-11557	179	8	between	between	ADP
fueconorg-11557	179	9	financial	financial	ADJ
fueconorg-11557	179	10	performance	performance	NOUN
fueconorg-11557	179	11	and	and	CCONJ
fueconorg-11557	179	12	creditor	creditor	NOUN
fueconorg-11557	179	13	management	management	NOUN
fueconorg-11557	179	14	.	.	PUNCT
fueconorg-11557	180	1	the	the	DET
fueconorg-11557	180	2	study	study	NOUN
fueconorg-11557	180	3	further	far	ADV
fueconorg-11557	180	4	unveiled	unveil	VERB
fueconorg-11557	180	5	that	that	SCONJ
fueconorg-11557	180	6	negative	negative	ADJ
fueconorg-11557	180	7	relationship	relationship	NOUN
fueconorg-11557	180	8	sustained	sustain	VERB
fueconorg-11557	180	9	among	among	ADP
fueconorg-11557	180	10	inventory	inventory	NOUN
fueconorg-11557	180	11	management	management	NOUN
fueconorg-11557	180	12	,	,	PUNCT
fueconorg-11557	180	13	cash	cash	NOUN
fueconorg-11557	180	14	management	management	NOUN
fueconorg-11557	180	15	,	,	PUNCT
fueconorg-11557	180	16	financial	financial	ADJ
fueconorg-11557	180	17	performance	performance	NOUN
fueconorg-11557	180	18	and	and	CCONJ
fueconorg-11557	180	19	debtor	debtor	NOUN
fueconorg-11557	180	20	management	management	NOUN
fueconorg-11557	180	21	.	.	PUNCT
fueconorg-11557	181	1	according	accord	VERB
fueconorg-11557	181	2	to	to	ADP
fueconorg-11557	181	3	waema	waema	NOUN
fueconorg-11557	181	4	and	and	CCONJ
fueconorg-11557	181	5	nasieku	nasieku	PROPN
fueconorg-11557	181	6	,	,	PUNCT
fueconorg-11557	181	7	(	(	PUNCT
fueconorg-11557	181	8	2016	2016	NUM
fueconorg-11557	181	9	)	)	PUNCT
fueconorg-11557	181	10	,	,	PUNCT
fueconorg-11557	181	11	wcm	wcm	NOUN
fueconorg-11557	181	12	impacted	impact	VERB
fueconorg-11557	181	13	financial	financial	ADJ
fueconorg-11557	181	14	performance	performance	NOUN
fueconorg-11557	181	15	of	of	ADP
fueconorg-11557	181	16	kenya	kenya	NOUN
fueconorg-11557	181	17	manufacturing	manufacturing	NOUN
fueconorg-11557	181	18	firms	firm	NOUN
fueconorg-11557	181	19	significantly	significantly	ADV
fueconorg-11557	181	20	.	.	PUNCT
fueconorg-11557	182	1	however	however	ADV
fueconorg-11557	182	2	,	,	PUNCT
fueconorg-11557	182	3	kenya	kenya	PROPN
fueconorg-11557	182	4	manufacturing	manufacturing	NOUN
fueconorg-11557	182	5	firms	firm	NOUN
fueconorg-11557	182	6	were	be	AUX
fueconorg-11557	182	7	examined	examine	VERB
fueconorg-11557	182	8	in	in	ADP
fueconorg-11557	182	9	the	the	DET
fueconorg-11557	182	10	study	study	NOUN
fueconorg-11557	182	11	but	but	CCONJ
fueconorg-11557	182	12	the	the	DET
fueconorg-11557	182	13	policy	policy	NOUN
fueconorg-11557	182	14	implication	implication	NOUN
fueconorg-11557	182	15	is	be	AUX
fueconorg-11557	182	16	not	not	PART
fueconorg-11557	182	17	useful	useful	ADJ
fueconorg-11557	182	18	in	in	ADP
fueconorg-11557	182	19	nigeria	nigeria	PROPN
fueconorg-11557	182	20	which	which	PRON
fueconorg-11557	182	21	absolutely	absolutely	ADV
fueconorg-11557	182	22	calls	call	VERB
fueconorg-11557	182	23	for	for	ADP
fueconorg-11557	182	24	nigeria	nigeria	PROPN
fueconorg-11557	182	25	manufacturing	manufacturing	NOUN
fueconorg-11557	182	26	firms	firm	NOUN
fueconorg-11557	182	27	’	’	PART
fueconorg-11557	182	28	examination	examination	NOUN
fueconorg-11557	182	29	.	.	PUNCT
fueconorg-11557	183	1	working	work	VERB
fueconorg-11557	183	2	capital	capital	NOUN
fueconorg-11557	183	3	and	and	CCONJ
fueconorg-11557	183	4	tax	tax	NOUN
fueconorg-11557	183	5	payable	payable	ADJ
fueconorg-11557	183	6	:	:	PUNCT
fueconorg-11557	183	7	analysis	analysis	NOUN
fueconorg-11557	183	8	of	of	ADP
fueconorg-11557	183	9	interrelationship	interrelationship	NOUN
fueconorg-11557	183	10	in	in	ADP
fueconorg-11557	183	11	manufacturing	manufacturing	NOUN
fueconorg-11557	183	12	companies	company	NOUN
fueconorg-11557	183	13	33	33	NUM
fueconorg-11557	183	14	working	work	VERB
fueconorg-11557	183	15	capital	capital	NOUN
fueconorg-11557	183	16	policy	policy	NOUN
fueconorg-11557	183	17	’s	’s	PART
fueconorg-11557	183	18	effects	effect	NOUN
fueconorg-11557	183	19	on	on	ADP
fueconorg-11557	183	20	firm	firm	ADJ
fueconorg-11557	183	21	value	value	NOUN
fueconorg-11557	183	22	and	and	CCONJ
fueconorg-11557	183	23	performance	performance	NOUN
fueconorg-11557	183	24	were	be	AUX
fueconorg-11557	183	25	also	also	ADV
fueconorg-11557	183	26	investigated	investigate	VERB
fueconorg-11557	183	27	by	by	ADP
fueconorg-11557	183	28	sudiyatno	sudiyatno	PROPN
fueconorg-11557	183	29	et	et	PROPN
fueconorg-11557	183	30	al	al	PROPN
fueconorg-11557	183	31	.	.	PROPN
fueconorg-11557	183	32	,	,	PUNCT
fueconorg-11557	183	33	(	(	PUNCT
fueconorg-11557	183	34	2017	2017	NUM
fueconorg-11557	183	35	)	)	PUNCT
fueconorg-11557	183	36	on	on	ADP
fueconorg-11557	183	37	listed	list	VERB
fueconorg-11557	183	38	manufacturing	manufacturing	NOUN
fueconorg-11557	183	39	companies	company	NOUN
fueconorg-11557	183	40	in	in	ADP
fueconorg-11557	183	41	indonesia	indonesia	PROPN
fueconorg-11557	183	42	from	from	ADP
fueconorg-11557	183	43	2010	2010	NUM
fueconorg-11557	183	44	to	to	ADP
fueconorg-11557	183	45	2013	2013	NUM
fueconorg-11557	183	46	.	.	PUNCT
fueconorg-11557	184	1	the	the	DET
fueconorg-11557	184	2	data	datum	NOUN
fueconorg-11557	184	3	collected	collect	VERB
fueconorg-11557	184	4	from	from	ADP
fueconorg-11557	184	5	manufacturing	manufacture	VERB
fueconorg-11557	184	6	companies	company	NOUN
fueconorg-11557	184	7	were	be	AUX
fueconorg-11557	184	8	analyzed	analyze	VERB
fueconorg-11557	184	9	with	with	ADP
fueconorg-11557	184	10	panel	panel	NOUN
fueconorg-11557	184	11	data	datum	NOUN
fueconorg-11557	184	12	analysis	analysis	NOUN
fueconorg-11557	184	13	.	.	PUNCT
fueconorg-11557	185	1	current	current	ADJ
fueconorg-11557	185	2	assets	asset	NOUN
fueconorg-11557	185	3	as	as	ADP
fueconorg-11557	185	4	a	a	DET
fueconorg-11557	185	5	ratio	ratio	NOUN
fueconorg-11557	185	6	to	to	ADP
fueconorg-11557	185	7	total	total	ADJ
fueconorg-11557	185	8	assets	asset	NOUN
fueconorg-11557	185	9	were	be	AUX
fueconorg-11557	185	10	discovered	discover	VERB
fueconorg-11557	185	11	having	have	VERB
fueconorg-11557	185	12	positive	positive	ADJ
fueconorg-11557	185	13	and	and	CCONJ
fueconorg-11557	185	14	significant	significant	ADJ
fueconorg-11557	185	15	influence	influence	NOUN
fueconorg-11557	185	16	on	on	ADP
fueconorg-11557	185	17	listed	list	VERB
fueconorg-11557	185	18	firm	firm	ADJ
fueconorg-11557	185	19	performance	performance	NOUN
fueconorg-11557	185	20	but	but	CCONJ
fueconorg-11557	185	21	current	current	ADJ
fueconorg-11557	185	22	liabilities	liability	NOUN
fueconorg-11557	185	23	as	as	ADP
fueconorg-11557	185	24	a	a	DET
fueconorg-11557	185	25	ratio	ratio	NOUN
fueconorg-11557	185	26	to	to	ADP
fueconorg-11557	185	27	total	total	ADJ
fueconorg-11557	185	28	assets	asset	NOUN
fueconorg-11557	185	29	and	and	CCONJ
fueconorg-11557	185	30	leverage	leverage	NOUN
fueconorg-11557	185	31	were	be	AUX
fueconorg-11557	185	32	seen	see	VERB
fueconorg-11557	185	33	having	have	VERB
fueconorg-11557	185	34	negative	negative	ADJ
fueconorg-11557	185	35	but	but	CCONJ
fueconorg-11557	185	36	significant	significant	ADJ
fueconorg-11557	185	37	influence	influence	NOUN
fueconorg-11557	185	38	on	on	ADP
fueconorg-11557	185	39	listed	list	VERB
fueconorg-11557	185	40	firm	firm	ADJ
fueconorg-11557	185	41	performance	performance	NOUN
fueconorg-11557	185	42	.	.	PUNCT
fueconorg-11557	186	1	however	however	ADV
fueconorg-11557	186	2	,	,	PUNCT
fueconorg-11557	186	3	the	the	DET
fueconorg-11557	186	4	study	study	NOUN
fueconorg-11557	186	5	assessment	assessment	NOUN
fueconorg-11557	186	6	was	be	AUX
fueconorg-11557	186	7	from	from	ADP
fueconorg-11557	186	8	indonesia	indonesia	PROPN
fueconorg-11557	186	9	,	,	PUNCT
fueconorg-11557	186	10	and	and	CCONJ
fueconorg-11557	186	11	limited	limit	VERB
fueconorg-11557	186	12	to	to	ADP
fueconorg-11557	186	13	profitability	profitability	NOUN
fueconorg-11557	186	14	but	but	CCONJ
fueconorg-11557	186	15	the	the	DET
fueconorg-11557	186	16	garnered	garnered	ADJ
fueconorg-11557	186	17	policy	policy	NOUN
fueconorg-11557	186	18	can	can	AUX
fueconorg-11557	186	19	not	not	PART
fueconorg-11557	186	20	be	be	AUX
fueconorg-11557	186	21	useful	useful	ADJ
fueconorg-11557	186	22	to	to	ADP
fueconorg-11557	186	23	taxation	taxation	NOUN
fueconorg-11557	186	24	policy	policy	NOUN
fueconorg-11557	186	25	in	in	ADP
fueconorg-11557	186	26	nigeria	nigeria	PROPN
fueconorg-11557	186	27	.	.	PUNCT
fueconorg-11557	187	1	orumwense	orumwense	PROPN
fueconorg-11557	187	2	&	&	CCONJ
fueconorg-11557	187	3	mwakipsile	mwakipsile	PROPN
fueconorg-11557	187	4	(	(	PUNCT
fueconorg-11557	187	5	2017	2017	NUM
fueconorg-11557	187	6	)	)	PUNCT
fueconorg-11557	187	7	ignited	ignite	VERB
fueconorg-11557	187	8	research	research	NOUN
fueconorg-11557	187	9	to	to	PART
fueconorg-11557	187	10	determine	determine	VERB
fueconorg-11557	187	11	wcm	wcm	NOUN
fueconorg-11557	187	12	’s	’s	PART
fueconorg-11557	187	13	effects	effect	NOUN
fueconorg-11557	187	14	on	on	ADP
fueconorg-11557	187	15	managerial	managerial	ADJ
fueconorg-11557	187	16	performance	performance	NOUN
fueconorg-11557	187	17	in	in	ADP
fueconorg-11557	187	18	manufacturing	manufacturing	NOUN
fueconorg-11557	187	19	firms	firm	NOUN
fueconorg-11557	187	20	in	in	ADP
fueconorg-11557	187	21	edo	edo	PROPN
fueconorg-11557	187	22	state	state	PROPN
fueconorg-11557	187	23	,	,	PUNCT
fueconorg-11557	187	24	nigeria	nigeria	PROPN
fueconorg-11557	187	25	.	.	PUNCT
fueconorg-11557	188	1	one	one	NUM
fueconorg-11557	188	2	hundred	hundred	NUM
fueconorg-11557	188	3	and	and	CCONJ
fueconorg-11557	188	4	thirty	thirty	NUM
fueconorg-11557	188	5	-	-	PUNCT
fueconorg-11557	188	6	four	four	NUM
fueconorg-11557	188	7	(	(	PUNCT
fueconorg-11557	188	8	134	134	NUM
fueconorg-11557	188	9	)	)	PUNCT
fueconorg-11557	188	10	questionnaires	questionnaire	NOUN
fueconorg-11557	188	11	were	be	AUX
fueconorg-11557	188	12	administered	administer	VERB
fueconorg-11557	188	13	on	on	ADP
fueconorg-11557	188	14	the	the	DET
fueconorg-11557	188	15	staff	staff	NOUN
fueconorg-11557	188	16	of	of	ADP
fueconorg-11557	188	17	selected	select	VERB
fueconorg-11557	188	18	manufacturing	manufacturing	NOUN
fueconorg-11557	188	19	companies	company	NOUN
fueconorg-11557	188	20	in	in	ADP
fueconorg-11557	188	21	edo	edo	PROPN
fueconorg-11557	188	22	state	state	NOUN
fueconorg-11557	188	23	.	.	PUNCT
fueconorg-11557	189	1	the	the	DET
fueconorg-11557	189	2	study	study	NOUN
fueconorg-11557	189	3	discovered	discover	VERB
fueconorg-11557	189	4	that	that	SCONJ
fueconorg-11557	189	5	wcm	wcm	NOUN
fueconorg-11557	189	6	was	be	AUX
fueconorg-11557	189	7	significantly	significantly	ADV
fueconorg-11557	189	8	correlated	correlate	VERB
fueconorg-11557	189	9	with	with	ADP
fueconorg-11557	189	10	managerial	managerial	ADJ
fueconorg-11557	189	11	performance	performance	NOUN
fueconorg-11557	189	12	.	.	PUNCT
fueconorg-11557	190	1	however	however	ADV
fueconorg-11557	190	2	,	,	PUNCT
fueconorg-11557	190	3	the	the	DET
fueconorg-11557	190	4	study	study	NOUN
fueconorg-11557	190	5	was	be	AUX
fueconorg-11557	190	6	conducted	conduct	VERB
fueconorg-11557	190	7	in	in	ADP
fueconorg-11557	190	8	one	one	NUM
fueconorg-11557	190	9	state	state	NOUN
fueconorg-11557	190	10	(	(	PUNCT
fueconorg-11557	190	11	edo	edo	PROPN
fueconorg-11557	190	12	state	state	NOUN
fueconorg-11557	190	13	)	)	PUNCT
fueconorg-11557	190	14	out	out	ADP
fueconorg-11557	190	15	of	of	ADP
fueconorg-11557	190	16	36	36	NUM
fueconorg-11557	190	17	state	state	NOUN
fueconorg-11557	190	18	in	in	ADP
fueconorg-11557	190	19	nigeria	nigeria	PROPN
fueconorg-11557	190	20	as	as	ADP
fueconorg-11557	190	21	against	against	ADP
fueconorg-11557	190	22	the	the	DET
fueconorg-11557	190	23	current	current	ADJ
fueconorg-11557	190	24	study	study	NOUN
fueconorg-11557	190	25	which	which	PRON
fueconorg-11557	190	26	covers	cover	VERB
fueconorg-11557	190	27	the	the	DET
fueconorg-11557	190	28	whole	whole	ADJ
fueconorg-11557	190	29	36	36	NUM
fueconorg-11557	190	30	states	state	NOUN
fueconorg-11557	190	31	in	in	ADP
fueconorg-11557	190	32	nigeria	nigeria	PROPN
fueconorg-11557	190	33	.	.	PUNCT
fueconorg-11557	191	1	the	the	DET
fueconorg-11557	191	2	relationship	relationship	NOUN
fueconorg-11557	191	3	amidst	amidst	ADP
fueconorg-11557	191	4	listed	list	VERB
fueconorg-11557	191	5	malaysian	malaysian	ADJ
fueconorg-11557	191	6	firm	firm	NOUN
fueconorg-11557	191	7	’s	’s	PART
fueconorg-11557	191	8	profitability	profitability	NOUN
fueconorg-11557	191	9	and	and	CCONJ
fueconorg-11557	191	10	wcm	wcm	NOUN
fueconorg-11557	191	11	was	be	AUX
fueconorg-11557	191	12	investigated	investigate	VERB
fueconorg-11557	191	13	from	from	ADP
fueconorg-11557	191	14	2007	2007	NUM
fueconorg-11557	191	15	to	to	ADP
fueconorg-11557	191	16	2012	2012	NUM
fueconorg-11557	191	17	by	by	ADP
fueconorg-11557	191	18	ng	ng	PROPN
fueconorg-11557	191	19	et	et	PROPN
fueconorg-11557	191	20	al	al	PROPN
fueconorg-11557	191	21	.	.	PROPN
fueconorg-11557	191	22	,	,	PUNCT
fueconorg-11557	191	23	(	(	PUNCT
fueconorg-11557	191	24	2017	2017	NUM
fueconorg-11557	191	25	)	)	PUNCT
fueconorg-11557	191	26	.	.	PUNCT
fueconorg-11557	192	1	the	the	DET
fueconorg-11557	192	2	outcome	outcome	NOUN
fueconorg-11557	192	3	of	of	ADP
fueconorg-11557	192	4	the	the	DET
fueconorg-11557	192	5	data	datum	NOUN
fueconorg-11557	192	6	obtained	obtain	VERB
fueconorg-11557	192	7	through	through	ADP
fueconorg-11557	192	8	annual	annual	ADJ
fueconorg-11557	192	9	reports	report	NOUN
fueconorg-11557	192	10	of	of	ADP
fueconorg-11557	192	11	one	one	NUM
fueconorg-11557	192	12	hundred	hundred	NUM
fueconorg-11557	192	13	and	and	CCONJ
fueconorg-11557	192	14	twenty	twenty	NUM
fueconorg-11557	192	15	-	-	PUNCT
fueconorg-11557	192	16	two	two	NUM
fueconorg-11557	192	17	(	(	PUNCT
fueconorg-11557	192	18	122	122	NUM
fueconorg-11557	192	19	)	)	PUNCT
fueconorg-11557	192	20	manufacturing	manufacturing	NOUN
fueconorg-11557	192	21	companies	company	NOUN
fueconorg-11557	192	22	,	,	PUNCT
fueconorg-11557	192	23	which	which	PRON
fueconorg-11557	192	24	was	be	AUX
fueconorg-11557	192	25	analyzed	analyze	VERB
fueconorg-11557	192	26	with	with	ADP
fueconorg-11557	192	27	correlation	correlation	NOUN
fueconorg-11557	192	28	analysis	analysis	NOUN
fueconorg-11557	192	29	,	,	PUNCT
fueconorg-11557	192	30	showed	show	VERB
fueconorg-11557	192	31	that	that	SCONJ
fueconorg-11557	192	32	gross	gross	ADJ
fueconorg-11557	192	33	operating	operating	NOUN
fueconorg-11557	192	34	income	income	NOUN
fueconorg-11557	192	35	(	(	PUNCT
fueconorg-11557	192	36	goi	goi	PROPN
fueconorg-11557	192	37	)	)	PUNCT
fueconorg-11557	192	38	is	be	AUX
fueconorg-11557	192	39	inversely	inversely	ADV
fueconorg-11557	192	40	connected	connect	VERB
fueconorg-11557	192	41	with	with	ADP
fueconorg-11557	192	42	investment	investment	NOUN
fueconorg-11557	192	43	policies	policy	NOUN
fueconorg-11557	192	44	but	but	CCONJ
fueconorg-11557	192	45	positively	positively	ADV
fueconorg-11557	192	46	connected	connect	VERB
fueconorg-11557	192	47	with	with	ADP
fueconorg-11557	192	48	profitability	profitability	NOUN
fueconorg-11557	192	49	.	.	PUNCT
fueconorg-11557	193	1	the	the	DET
fueconorg-11557	193	2	study	study	NOUN
fueconorg-11557	193	3	was	be	AUX
fueconorg-11557	193	4	from	from	ADP
fueconorg-11557	193	5	malaysian	malaysian	ADJ
fueconorg-11557	193	6	which	which	PRON
fueconorg-11557	193	7	emphasized	emphasize	VERB
fueconorg-11557	193	8	absolutely	absolutely	ADV
fueconorg-11557	193	9	on	on	ADP
fueconorg-11557	193	10	wcm	wcm	NOUN
fueconorg-11557	193	11	and	and	CCONJ
fueconorg-11557	193	12	profitability	profitability	NOUN
fueconorg-11557	193	13	but	but	CCONJ
fueconorg-11557	193	14	the	the	DET
fueconorg-11557	193	15	emphasis	emphasis	NOUN
fueconorg-11557	193	16	was	be	AUX
fueconorg-11557	193	17	sort	sort	ADV
fueconorg-11557	193	18	of	of	ADP
fueconorg-11557	193	19	tax	tax	NOUN
fueconorg-11557	193	20	payable	payable	ADJ
fueconorg-11557	193	21	by	by	ADP
fueconorg-11557	193	22	manufacturing	manufacture	VERB
fueconorg-11557	193	23	companies	company	NOUN
fueconorg-11557	193	24	.	.	PUNCT
fueconorg-11557	194	1	douglas	douglas	PROPN
fueconorg-11557	194	2	et	et	PROPN
fueconorg-11557	194	3	al	al	PROPN
fueconorg-11557	194	4	.	.	PROPN
fueconorg-11557	194	5	,	,	PUNCT
fueconorg-11557	194	6	(	(	PUNCT
fueconorg-11557	194	7	2018	2018	NUM
fueconorg-11557	194	8	)	)	PUNCT
fueconorg-11557	194	9	adopted	adopt	VERB
fueconorg-11557	194	10	correlational	correlational	ADJ
fueconorg-11557	194	11	and	and	CCONJ
fueconorg-11557	194	12	cross	cross	ADJ
fueconorg-11557	194	13	-	-	ADJ
fueconorg-11557	194	14	sectional	sectional	ADJ
fueconorg-11557	194	15	research	research	NOUN
fueconorg-11557	194	16	design	design	NOUN
fueconorg-11557	194	17	to	to	PART
fueconorg-11557	194	18	evaluate	evaluate	VERB
fueconorg-11557	194	19	wcm	wcm	NOUN
fueconorg-11557	194	20	effects	effect	NOUN
fueconorg-11557	194	21	on	on	ADP
fueconorg-11557	194	22	kenya	kenya	PROPN
fueconorg-11557	194	23	small	small	ADJ
fueconorg-11557	194	24	enterprises	enterprise	NOUN
fueconorg-11557	194	25	’	'	PUNCT
fueconorg-11557	194	26	(	(	PUNCT
fueconorg-11557	194	27	smes	sme	NOUN
fueconorg-11557	194	28	)	)	PUNCT
fueconorg-11557	194	29	performance	performance	NOUN
fueconorg-11557	194	30	.	.	PUNCT
fueconorg-11557	195	1	questionnaire	questionnaire	NOUN
fueconorg-11557	195	2	was	be	AUX
fueconorg-11557	195	3	employed	employ	VERB
fueconorg-11557	195	4	to	to	PART
fueconorg-11557	195	5	garner	garner	VERB
fueconorg-11557	195	6	information	information	NOUN
fueconorg-11557	195	7	from	from	ADP
fueconorg-11557	195	8	forty	forty	NUM
fueconorg-11557	195	9	(	(	PUNCT
fueconorg-11557	195	10	40	40	NUM
fueconorg-11557	195	11	)	)	PUNCT
fueconorg-11557	195	12	smes	sme	NOUN
fueconorg-11557	195	13	which	which	PRON
fueconorg-11557	195	14	were	be	AUX
fueconorg-11557	195	15	selected	select	VERB
fueconorg-11557	195	16	through	through	ADP
fueconorg-11557	195	17	random	random	ADJ
fueconorg-11557	195	18	sampling	sampling	NOUN
fueconorg-11557	195	19	.	.	PUNCT
fueconorg-11557	196	1	the	the	DET
fueconorg-11557	196	2	results	result	NOUN
fueconorg-11557	196	3	signposted	signpost	VERB
fueconorg-11557	196	4	that	that	SCONJ
fueconorg-11557	196	5	accounts	account	VERB
fueconorg-11557	196	6	payable	payable	ADJ
fueconorg-11557	196	7	possessed	possess	VERB
fueconorg-11557	196	8	insignificant	insignificant	ADJ
fueconorg-11557	196	9	but	but	CCONJ
fueconorg-11557	196	10	positive	positive	ADJ
fueconorg-11557	196	11	effect	effect	NOUN
fueconorg-11557	196	12	on	on	ADP
fueconorg-11557	196	13	smes	sme	NOUN
fueconorg-11557	196	14	profit	profit	NOUN
fueconorg-11557	196	15	.	.	PUNCT
fueconorg-11557	197	1	meanwhile	meanwhile	ADV
fueconorg-11557	197	2	,	,	PUNCT
fueconorg-11557	197	3	accounts	account	VERB
fueconorg-11557	197	4	receivable	receivable	ADJ
fueconorg-11557	197	5	possessed	possess	VERB
fueconorg-11557	197	6	insignificant	insignificant	ADJ
fueconorg-11557	197	7	but	but	CCONJ
fueconorg-11557	197	8	negative	negative	ADJ
fueconorg-11557	197	9	effect	effect	NOUN
fueconorg-11557	197	10	on	on	ADP
fueconorg-11557	197	11	smes	sme	NOUN
fueconorg-11557	197	12	profit	profit	NOUN
fueconorg-11557	197	13	.	.	PUNCT
fueconorg-11557	198	1	contrary	contrary	PROPN
fueconorg-11557	198	2	,	,	PUNCT
fueconorg-11557	198	3	with	with	ADP
fueconorg-11557	198	4	reference	reference	NOUN
fueconorg-11557	198	5	to	to	ADP
fueconorg-11557	198	6	the	the	DET
fueconorg-11557	198	7	study	study	NOUN
fueconorg-11557	198	8	,	,	PUNCT
fueconorg-11557	198	9	inventory	inventory	NOUN
fueconorg-11557	198	10	management	management	NOUN
fueconorg-11557	198	11	was	be	AUX
fueconorg-11557	198	12	seen	see	VERB
fueconorg-11557	198	13	having	have	VERB
fueconorg-11557	198	14	significant	significant	ADJ
fueconorg-11557	198	15	and	and	CCONJ
fueconorg-11557	198	16	negative	negative	ADJ
fueconorg-11557	198	17	effect	effect	NOUN
fueconorg-11557	198	18	on	on	ADP
fueconorg-11557	198	19	smes	sme	NOUN
fueconorg-11557	198	20	profit	profit	NOUN
fueconorg-11557	198	21	.	.	PUNCT
fueconorg-11557	199	1	the	the	DET
fueconorg-11557	199	2	study	study	NOUN
fueconorg-11557	199	3	invariably	invariably	ADV
fueconorg-11557	199	4	concluded	conclude	VERB
fueconorg-11557	199	5	that	that	SCONJ
fueconorg-11557	199	6	working	work	VERB
fueconorg-11557	199	7	capital	capital	NOUN
fueconorg-11557	199	8	management	management	NOUN
fueconorg-11557	199	9	had	have	VERB
fueconorg-11557	199	10	significant	significant	ADJ
fueconorg-11557	199	11	effects	effect	NOUN
fueconorg-11557	199	12	on	on	ADP
fueconorg-11557	199	13	kenya	kenya	PROPN
fueconorg-11557	199	14	small	small	ADJ
fueconorg-11557	199	15	enterprises	enterprise	NOUN
fueconorg-11557	199	16	’	'	PUNCT
fueconorg-11557	199	17	(	(	PUNCT
fueconorg-11557	199	18	smes	sme	NOUN
fueconorg-11557	199	19	)	)	PUNCT
fueconorg-11557	199	20	performance	performance	NOUN
fueconorg-11557	199	21	.	.	PUNCT
fueconorg-11557	200	1	however	however	ADV
fueconorg-11557	200	2	,	,	PUNCT
fueconorg-11557	200	3	the	the	DET
fueconorg-11557	200	4	study	study	NOUN
fueconorg-11557	200	5	examined	examine	VERB
fueconorg-11557	200	6	smes	sme	NOUN
fueconorg-11557	200	7	performance	performance	NOUN
fueconorg-11557	200	8	and	and	CCONJ
fueconorg-11557	200	9	wcm	wcm	NOUN
fueconorg-11557	200	10	but	but	CCONJ
fueconorg-11557	200	11	tax	tax	NOUN
fueconorg-11557	200	12	payable	payable	NOUN
fueconorg-11557	200	13	was	be	AUX
fueconorg-11557	200	14	not	not	PART
fueconorg-11557	200	15	examined	examine	VERB
fueconorg-11557	200	16	agegnew	agegnew	VERB
fueconorg-11557	200	17	,	,	PUNCT
fueconorg-11557	200	18	(	(	PUNCT
fueconorg-11557	200	19	2019	2019	NUM
fueconorg-11557	200	20	)	)	PUNCT
fueconorg-11557	200	21	sampled	sample	VERB
fueconorg-11557	200	22	five	five	NUM
fueconorg-11557	200	23	manufacturing	manufacture	VERB
fueconorg-11557	200	24	companies	company	NOUN
fueconorg-11557	200	25	and	and	CCONJ
fueconorg-11557	200	26	thirteen	thirteen	NUM
fueconorg-11557	200	27	merchandise	merchandise	NOUN
fueconorg-11557	200	28	companies	company	NOUN
fueconorg-11557	200	29	from	from	ADP
fueconorg-11557	200	30	2009	2009	NUM
fueconorg-11557	200	31	to	to	ADP
fueconorg-11557	200	32	2015	2015	NUM
fueconorg-11557	200	33	through	through	ADP
fueconorg-11557	200	34	purposive	purposive	ADJ
fueconorg-11557	200	35	sampling	sampling	NOUN
fueconorg-11557	200	36	to	to	PART
fueconorg-11557	200	37	investigate	investigate	VERB
fueconorg-11557	200	38	wcm	wcm	NOUN
fueconorg-11557	200	39	effect	effect	NOUN
fueconorg-11557	200	40	on	on	ADP
fueconorg-11557	200	41	profitability	profitability	NOUN
fueconorg-11557	200	42	in	in	ADP
fueconorg-11557	200	43	nigeria	nigeria	PROPN
fueconorg-11557	200	44	.	.	PUNCT
fueconorg-11557	201	1	the	the	DET
fueconorg-11557	201	2	data	datum	NOUN
fueconorg-11557	201	3	collected	collect	VERB
fueconorg-11557	201	4	from	from	ADP
fueconorg-11557	201	5	selected	select	VERB
fueconorg-11557	201	6	companies	company	NOUN
fueconorg-11557	201	7	were	be	AUX
fueconorg-11557	201	8	analyzed	analyze	VERB
fueconorg-11557	201	9	using	use	VERB
fueconorg-11557	201	10	pearson	pearson	NOUN
fueconorg-11557	201	11	correlation	correlation	NOUN
fueconorg-11557	201	12	(	(	PUNCT
fueconorg-11557	201	13	pc	pc	NOUN
fueconorg-11557	201	14	)	)	PUNCT
fueconorg-11557	201	15	as	as	ADV
fueconorg-11557	201	16	well	well	ADV
fueconorg-11557	201	17	as	as	ADP
fueconorg-11557	201	18	pooled	pool	VERB
fueconorg-11557	201	19	panel	panel	NOUN
fueconorg-11557	201	20	data	datum	NOUN
fueconorg-11557	201	21	regression	regression	NOUN
fueconorg-11557	201	22	(	(	PUNCT
fueconorg-11557	201	23	ppr	ppr	NOUN
fueconorg-11557	201	24	)	)	PUNCT
fueconorg-11557	201	25	.	.	PUNCT
fueconorg-11557	202	1	the	the	DET
fueconorg-11557	202	2	results	result	NOUN
fueconorg-11557	202	3	from	from	ADP
fueconorg-11557	202	4	both	both	DET
fueconorg-11557	202	5	pc	pc	NOUN
fueconorg-11557	202	6	and	and	CCONJ
fueconorg-11557	202	7	ppr	ppr	NOUN
fueconorg-11557	202	8	showed	show	VERB
fueconorg-11557	202	9	that	that	SCONJ
fueconorg-11557	202	10	negative	negative	ADJ
fueconorg-11557	202	11	,	,	PUNCT
fueconorg-11557	202	12	significant	significant	ADJ
fueconorg-11557	202	13	,	,	PUNCT
fueconorg-11557	202	14	and	and	CCONJ
fueconorg-11557	202	15	statistical	statistical	ADJ
fueconorg-11557	202	16	relationship	relationship	NOUN
fueconorg-11557	202	17	existed	exist	VERB
fueconorg-11557	202	18	amidst	amidst	ADP
fueconorg-11557	202	19	wcm	wcm	NOUN
fueconorg-11557	202	20	and	and	CCONJ
fueconorg-11557	202	21	profitability	profitability	NOUN
fueconorg-11557	202	22	.	.	PUNCT
fueconorg-11557	203	1	the	the	DET
fueconorg-11557	203	2	study	study	NOUN
fueconorg-11557	203	3	analyzed	analyze	VERB
fueconorg-11557	203	4	data	datum	NOUN
fueconorg-11557	203	5	was	be	AUX
fueconorg-11557	203	6	confined	confine	VERB
fueconorg-11557	203	7	to	to	ADP
fueconorg-11557	203	8	2015	2015	NUM
fueconorg-11557	203	9	as	as	ADP
fueconorg-11557	203	10	against	against	ADP
fueconorg-11557	203	11	the	the	DET
fueconorg-11557	203	12	current	current	ADJ
fueconorg-11557	203	13	study	study	NOUN
fueconorg-11557	203	14	which	which	PRON
fueconorg-11557	203	15	extended	extend	VERB
fueconorg-11557	203	16	to	to	ADP
fueconorg-11557	203	17	2021	2021	NUM
fueconorg-11557	203	18	.	.	PUNCT
fueconorg-11557	204	1	in	in	ADP
fueconorg-11557	204	2	the	the	DET
fueconorg-11557	204	3	study	study	NOUN
fueconorg-11557	204	4	of	of	ADP
fueconorg-11557	204	5	ekwochi	ekwochi	PROPN
fueconorg-11557	204	6	et	et	PROPN
fueconorg-11557	204	7	al	al	PROPN
fueconorg-11557	204	8	.	.	PROPN
fueconorg-11557	204	9	,	,	PUNCT
fueconorg-11557	204	10	(	(	PUNCT
fueconorg-11557	204	11	2021	2021	NUM
fueconorg-11557	204	12	)	)	PUNCT
fueconorg-11557	204	13	which	which	PRON
fueconorg-11557	204	14	investigated	investigate	VERB
fueconorg-11557	204	15	wcm	wcm	NOUN
fueconorg-11557	204	16	effect	effect	NOUN
fueconorg-11557	204	17	on	on	ADP
fueconorg-11557	204	18	manufacturing	manufacture	VERB
fueconorg-11557	204	19	company	company	NOUN
fueconorg-11557	204	20	’s	’s	PART
fueconorg-11557	204	21	productivity	productivity	NOUN
fueconorg-11557	204	22	,	,	PUNCT
fueconorg-11557	204	23	it	it	PRON
fueconorg-11557	204	24	was	be	AUX
fueconorg-11557	204	25	discovered	discover	VERB
fueconorg-11557	204	26	,	,	PUNCT
fueconorg-11557	204	27	after	after	SCONJ
fueconorg-11557	204	28	the	the	DET
fueconorg-11557	204	29	data	datum	NOUN
fueconorg-11557	204	30	collected	collect	VERB
fueconorg-11557	204	31	from	from	ADP
fueconorg-11557	204	32	the	the	DET
fueconorg-11557	204	33	selected	select	VERB
fueconorg-11557	204	34	manufacturing	manufacturing	NOUN
fueconorg-11557	204	35	companies	company	NOUN
fueconorg-11557	204	36	from	from	ADP
fueconorg-11557	204	37	2008	2008	NUM
fueconorg-11557	204	38	to	to	ADP
fueconorg-11557	204	39	2018	2018	NUM
fueconorg-11557	204	40	in	in	ADP
fueconorg-11557	204	41	south	south	PROPN
fueconorg-11557	204	42	east	east	PROPN
fueconorg-11557	204	43	states	state	NOUN
fueconorg-11557	204	44	of	of	ADP
fueconorg-11557	204	45	nigeria	nigeria	PROPN
fueconorg-11557	204	46	were	be	AUX
fueconorg-11557	204	47	analyzed	analyze	VERB
fueconorg-11557	204	48	with	with	ADP
fueconorg-11557	204	49	panel	panel	NOUN
fueconorg-11557	204	50	regression	regression	NOUN
fueconorg-11557	204	51	,	,	PUNCT
fueconorg-11557	204	52	that	that	SCONJ
fueconorg-11557	204	53	cash	cash	NOUN
fueconorg-11557	204	54	payment	payment	NOUN
fueconorg-11557	204	55	and	and	CCONJ
fueconorg-11557	204	56	collection	collection	NOUN
fueconorg-11557	204	57	period	period	NOUN
fueconorg-11557	204	58	showed	show	VERB
fueconorg-11557	204	59	negative	negative	ADJ
fueconorg-11557	204	60	but	but	CCONJ
fueconorg-11557	204	61	significant	significant	ADJ
fueconorg-11557	204	62	effect	effect	NOUN
fueconorg-11557	204	63	on	on	ADP
fueconorg-11557	204	64	return	return	NOUN
fueconorg-11557	204	65	on	on	ADP
fueconorg-11557	204	66	assets	asset	NOUN
fueconorg-11557	204	67	(	(	PUNCT
fueconorg-11557	204	68	roa	roa	NOUN
fueconorg-11557	204	69	)	)	PUNCT
fueconorg-11557	204	70	.	.	PUNCT
fueconorg-11557	205	1	it	it	PRON
fueconorg-11557	205	2	exposed	expose	VERB
fueconorg-11557	205	3	further	far	ADV
fueconorg-11557	205	4	that	that	DET
fueconorg-11557	205	5	inventory	inventory	NOUN
fueconorg-11557	205	6	period	period	NOUN
fueconorg-11557	205	7	and	and	CCONJ
fueconorg-11557	205	8	current	current	ADJ
fueconorg-11557	205	9	ratio	ratio	NOUN
fueconorg-11557	205	10	had	have	VERB
fueconorg-11557	205	11	positive	positive	ADJ
fueconorg-11557	205	12	effect	effect	NOUN
fueconorg-11557	205	13	on	on	ADP
fueconorg-11557	205	14	roa	roa	PROPN
fueconorg-11557	205	15	.	.	PUNCT
fueconorg-11557	206	1	agegnew	agegnew	VERB
fueconorg-11557	206	2	,	,	PUNCT
fueconorg-11557	206	3	(	(	PUNCT
fueconorg-11557	206	4	2019	2019	NUM
fueconorg-11557	206	5	)	)	PUNCT
fueconorg-11557	206	6	concluded	conclude	VERB
fueconorg-11557	206	7	in	in	ADP
fueconorg-11557	206	8	his	his	PRON
fueconorg-11557	206	9	study	study	NOUN
fueconorg-11557	206	10	that	that	SCONJ
fueconorg-11557	206	11	working	work	VERB
fueconorg-11557	206	12	capital	capital	NOUN
fueconorg-11557	206	13	management	management	NOUN
fueconorg-11557	206	14	impacted	impact	VERB
fueconorg-11557	206	15	nigeria	nigeria	PROPN
fueconorg-11557	206	16	firms	firm	NOUN
fueconorg-11557	206	17	’	’	PART
fueconorg-11557	206	18	profitability	profitability	NOUN
fueconorg-11557	206	19	negatively	negatively	ADV
fueconorg-11557	206	20	and	and	CCONJ
fueconorg-11557	206	21	significantly	significantly	ADV
fueconorg-11557	206	22	.	.	PUNCT
fueconorg-11557	207	1	however	however	ADV
fueconorg-11557	207	2	,	,	PUNCT
fueconorg-11557	207	3	the	the	DET
fueconorg-11557	207	4	study	study	NOUN
fueconorg-11557	207	5	is	be	AUX
fueconorg-11557	207	6	limited	limit	VERB
fueconorg-11557	207	7	to	to	ADP
fueconorg-11557	207	8	2018	2018	NUM
fueconorg-11557	207	9	as	as	SCONJ
fueconorg-11557	207	10	opposed	oppose	VERB
fueconorg-11557	207	11	to	to	ADP
fueconorg-11557	207	12	the	the	DET
fueconorg-11557	207	13	current	current	ADJ
fueconorg-11557	207	14	study	study	NOUN
fueconorg-11557	207	15	.	.	PUNCT
fueconorg-11557	208	1	34	34	NUM
fueconorg-11557	208	2	t.	t.	PROPN
fueconorg-11557	208	3	a.	a.	PROPN
fueconorg-11557	208	4	adegbite	adegbite	PROPN
fueconorg-11557	208	5	,	,	PUNCT
fueconorg-11557	208	6	s.	s.	PROPN
fueconorg-11557	208	7	j.	j.	PROPN
fueconorg-11557	208	8	inyada	inyada	PROPN
fueconorg-11557	208	9	mazanec	mazanec	PROPN
fueconorg-11557	208	10	,	,	PUNCT
fueconorg-11557	208	11	(	(	PUNCT
fueconorg-11557	208	12	2022	2022	NUM
fueconorg-11557	208	13	)	)	PUNCT
fueconorg-11557	208	14	statistically	statistically	ADV
fueconorg-11557	208	15	examined	examine	VERB
fueconorg-11557	208	16	wcm	wcm	NOUN
fueconorg-11557	208	17	effect	effect	NOUN
fueconorg-11557	208	18	on	on	ADP
fueconorg-11557	208	19	visegrad	visegrad	ADJ
fueconorg-11557	208	20	group	group	NOUN
fueconorg-11557	208	21	corporate	corporate	ADJ
fueconorg-11557	208	22	performance	performance	NOUN
fueconorg-11557	208	23	which	which	PRON
fueconorg-11557	208	24	much	much	ADJ
fueconorg-11557	208	25	emphasis	emphasis	NOUN
fueconorg-11557	208	26	on	on	ADP
fueconorg-11557	208	27	transport	transport	NOUN
fueconorg-11557	208	28	companies	company	NOUN
fueconorg-11557	208	29	.	.	PUNCT
fueconorg-11557	209	1	the	the	DET
fueconorg-11557	209	2	study	study	NOUN
fueconorg-11557	209	3	designed	design	VERB
fueconorg-11557	209	4	universal	universal	ADJ
fueconorg-11557	209	5	models	model	NOUN
fueconorg-11557	209	6	for	for	ADP
fueconorg-11557	209	7	smes	sme	NOUN
fueconorg-11557	209	8	in	in	ADP
fueconorg-11557	209	9	each	each	DET
fueconorg-11557	209	10	member	member	NOUN
fueconorg-11557	209	11	state	state	NOUN
fueconorg-11557	209	12	of	of	ADP
fueconorg-11557	209	13	the	the	DET
fueconorg-11557	209	14	visegrad	visegrad	NOUN
fueconorg-11557	209	15	group	group	NOUN
fueconorg-11557	209	16	.	.	PUNCT
fueconorg-11557	210	1	linear	linear	PROPN
fueconorg-11557	210	2	regression	regression	NOUN
fueconorg-11557	210	3	was	be	AUX
fueconorg-11557	210	4	employed	employ	VERB
fueconorg-11557	210	5	to	to	PART
fueconorg-11557	210	6	examine	examine	VERB
fueconorg-11557	210	7	the	the	DET
fueconorg-11557	210	8	data	datum	NOUN
fueconorg-11557	210	9	collected	collect	VERB
fueconorg-11557	210	10	from	from	ADP
fueconorg-11557	210	11	transport	transport	NOUN
fueconorg-11557	210	12	companies	company	NOUN
fueconorg-11557	210	13	in	in	ADP
fueconorg-11557	210	14	visegrad	visegrad	NOUN
fueconorg-11557	210	15	group	group	NOUN
fueconorg-11557	210	16	.	.	PUNCT
fueconorg-11557	211	1	the	the	DET
fueconorg-11557	211	2	outcome	outcome	NOUN
fueconorg-11557	211	3	,	,	PUNCT
fueconorg-11557	211	4	after	after	ADP
fueconorg-11557	211	5	being	be	AUX
fueconorg-11557	211	6	analyzed	analyze	VERB
fueconorg-11557	211	7	with	with	ADP
fueconorg-11557	211	8	linear	linear	PROPN
fueconorg-11557	211	9	regression	regression	NOUN
fueconorg-11557	211	10	,	,	PUNCT
fueconorg-11557	211	11	showed	show	VERB
fueconorg-11557	211	12	that	that	SCONJ
fueconorg-11557	211	13	wcm	wcm	NOUN
fueconorg-11557	211	14	has	have	VERB
fueconorg-11557	211	15	positive	positive	ADJ
fueconorg-11557	211	16	significant	significant	ADJ
fueconorg-11557	211	17	influence	influence	NOUN
fueconorg-11557	211	18	on	on	ADP
fueconorg-11557	211	19	performance	performance	NOUN
fueconorg-11557	211	20	of	of	ADP
fueconorg-11557	211	21	smes	sme	NOUN
fueconorg-11557	211	22	sized	size	VERB
fueconorg-11557	211	23	transport	transport	NOUN
fueconorg-11557	211	24	companies	company	NOUN
fueconorg-11557	211	25	in	in	ADP
fueconorg-11557	211	26	visegrad	visegrad	NOUN
fueconorg-11557	211	27	group	group	NOUN
fueconorg-11557	211	28	.	.	PUNCT
fueconorg-11557	212	1	however	however	ADV
fueconorg-11557	212	2	,	,	PUNCT
fueconorg-11557	212	3	this	this	DET
fueconorg-11557	212	4	study	study	NOUN
fueconorg-11557	212	5	was	be	AUX
fueconorg-11557	212	6	confined	confine	VERB
fueconorg-11557	212	7	to	to	ADP
fueconorg-11557	212	8	visegrad	visegrad	NOUN
fueconorg-11557	212	9	group	group	NOUN
fueconorg-11557	212	10	transportation	transportation	NOUN
fueconorg-11557	212	11	companies	company	NOUN
fueconorg-11557	212	12	,	,	PUNCT
fueconorg-11557	212	13	which	which	PRON
fueconorg-11557	212	14	is	be	AUX
fueconorg-11557	212	15	entirely	entirely	ADV
fueconorg-11557	212	16	different	different	ADJ
fueconorg-11557	212	17	to	to	ADP
fueconorg-11557	212	18	the	the	DET
fueconorg-11557	212	19	current	current	ADJ
fueconorg-11557	212	20	study	study	NOUN
fueconorg-11557	212	21	.	.	PUNCT
fueconorg-11557	213	1	the	the	DET
fueconorg-11557	213	2	extant	extant	ADJ
fueconorg-11557	213	3	literature	literature	NOUN
fueconorg-11557	213	4	on	on	ADP
fueconorg-11557	213	5	manufacturing	manufacturing	NOUN
fueconorg-11557	213	6	companies	company	NOUN
fueconorg-11557	213	7	’	'	PUNCT
fueconorg-11557	213	8	working	work	VERB
fueconorg-11557	213	9	capital	capital	NOUN
fueconorg-11557	213	10	and	and	CCONJ
fueconorg-11557	213	11	tax	tax	NOUN
fueconorg-11557	213	12	payable	payable	NOUN
fueconorg-11557	213	13	is	be	AUX
fueconorg-11557	213	14	unobtainable	unobtainable	ADJ
fueconorg-11557	213	15	and	and	CCONJ
fueconorg-11557	213	16	inaccessible	inaccessible	ADJ
fueconorg-11557	213	17	in	in	ADP
fueconorg-11557	213	18	nigeria	nigeria	PROPN
fueconorg-11557	213	19	,	,	PUNCT
fueconorg-11557	213	20	that	that	ADV
fueconorg-11557	213	21	is	is	ADV
fueconorg-11557	213	22	,	,	PUNCT
fueconorg-11557	213	23	none	none	NOUN
fueconorg-11557	213	24	of	of	ADP
fueconorg-11557	213	25	the	the	DET
fueconorg-11557	213	26	extant	extant	ADJ
fueconorg-11557	213	27	studies	study	NOUN
fueconorg-11557	213	28	examined	examine	VERB
fueconorg-11557	213	29	the	the	DET
fueconorg-11557	213	30	interrelationship	interrelationship	NOUN
fueconorg-11557	213	31	between	between	ADP
fueconorg-11557	213	32	taxation	taxation	NOUN
fueconorg-11557	213	33	and	and	CCONJ
fueconorg-11557	213	34	working	working	NOUN
fueconorg-11557	213	35	capital	capital	NOUN
fueconorg-11557	213	36	in	in	ADP
fueconorg-11557	213	37	nigerian	nigerian	ADJ
fueconorg-11557	213	38	listed	list	VERB
fueconorg-11557	213	39	manufacturing	manufacturing	NOUN
fueconorg-11557	213	40	companies	company	NOUN
fueconorg-11557	213	41	.	.	PUNCT
fueconorg-11557	214	1	the	the	DET
fueconorg-11557	214	2	area	area	NOUN
fueconorg-11557	214	3	of	of	ADP
fueconorg-11557	214	4	coverage	coverage	NOUN
fueconorg-11557	214	5	of	of	ADP
fueconorg-11557	214	6	this	this	DET
fueconorg-11557	214	7	study	study	NOUN
fueconorg-11557	214	8	is	be	AUX
fueconorg-11557	214	9	extended	extend	VERB
fueconorg-11557	214	10	to	to	PART
fueconorg-11557	214	11	tax	tax	NOUN
fueconorg-11557	214	12	payable	payable	NOUN
fueconorg-11557	214	13	of	of	ADP
fueconorg-11557	214	14	the	the	DET
fueconorg-11557	214	15	manufacturing	manufacturing	NOUN
fueconorg-11557	214	16	companies	company	NOUN
fueconorg-11557	214	17	as	as	ADP
fueconorg-11557	214	18	against	against	ADP
fueconorg-11557	214	19	the	the	DET
fueconorg-11557	214	20	extant	extant	ADJ
fueconorg-11557	214	21	literature	literature	NOUN
fueconorg-11557	214	22	which	which	PRON
fueconorg-11557	214	23	limited	limit	VERB
fueconorg-11557	214	24	their	their	PRON
fueconorg-11557	214	25	study	study	NOUN
fueconorg-11557	214	26	to	to	ADP
fueconorg-11557	214	27	profitability	profitability	NOUN
fueconorg-11557	214	28	and	and	CCONJ
fueconorg-11557	214	29	performance	performance	NOUN
fueconorg-11557	214	30	.	.	PUNCT
fueconorg-11557	215	1	also	also	ADV
fueconorg-11557	215	2	,	,	PUNCT
fueconorg-11557	215	3	this	this	DET
fueconorg-11557	215	4	study	study	NOUN
fueconorg-11557	215	5	added	add	VERB
fueconorg-11557	215	6	to	to	ADP
fueconorg-11557	215	7	the	the	DET
fueconorg-11557	215	8	existing	exist	VERB
fueconorg-11557	215	9	literature	literature	NOUN
fueconorg-11557	215	10	because	because	SCONJ
fueconorg-11557	215	11	the	the	DET
fueconorg-11557	215	12	methods	method	NOUN
fueconorg-11557	215	13	involved	involve	VERB
fueconorg-11557	215	14	in	in	ADP
fueconorg-11557	215	15	analyzing	analyze	VERB
fueconorg-11557	215	16	the	the	DET
fueconorg-11557	215	17	data	datum	NOUN
fueconorg-11557	215	18	collected	collect	VERB
fueconorg-11557	215	19	are	be	AUX
fueconorg-11557	215	20	ultimately	ultimately	ADV
fueconorg-11557	215	21	different	different	ADJ
fueconorg-11557	215	22	to	to	ADP
fueconorg-11557	215	23	the	the	DET
fueconorg-11557	215	24	existing	exist	VERB
fueconorg-11557	215	25	literature	literature	NOUN
fueconorg-11557	215	26	.	.	PUNCT
fueconorg-11557	216	1	the	the	DET
fueconorg-11557	216	2	scope	scope	NOUN
fueconorg-11557	216	3	of	of	ADP
fueconorg-11557	216	4	coverage	coverage	NOUN
fueconorg-11557	216	5	(	(	PUNCT
fueconorg-11557	216	6	2010	2010	NUM
fueconorg-11557	216	7	to	to	ADP
fueconorg-11557	216	8	2021	2021	NUM
fueconorg-11557	216	9	)	)	PUNCT
fueconorg-11557	216	10	also	also	ADV
fueconorg-11557	216	11	made	make	VERB
fueconorg-11557	216	12	the	the	DET
fueconorg-11557	216	13	study	study	NOUN
fueconorg-11557	216	14	exceptional	exceptional	ADJ
fueconorg-11557	216	15	and	and	CCONJ
fueconorg-11557	216	16	remarkable	remarkable	ADJ
fueconorg-11557	216	17	among	among	ADP
fueconorg-11557	216	18	the	the	DET
fueconorg-11557	216	19	extant	extant	ADJ
fueconorg-11557	216	20	literature	literature	NOUN
fueconorg-11557	216	21	.	.	PUNCT
fueconorg-11557	217	1	5	5	X
fueconorg-11557	217	2	.	.	X
fueconorg-11557	217	3	methodology	methodology	NOUN
fueconorg-11557	217	4	annual	annual	ADJ
fueconorg-11557	217	5	published	publish	VERB
fueconorg-11557	217	6	financial	financial	ADJ
fueconorg-11557	217	7	statements	statement	NOUN
fueconorg-11557	217	8	of	of	ADP
fueconorg-11557	217	9	ten	ten	NUM
fueconorg-11557	217	10	manufacturing	manufacturing	NOUN
fueconorg-11557	217	11	companies	company	NOUN
fueconorg-11557	217	12	were	be	AUX
fueconorg-11557	217	13	involved	involve	VERB
fueconorg-11557	217	14	to	to	PART
fueconorg-11557	217	15	garner	garner	VERB
fueconorg-11557	217	16	the	the	DET
fueconorg-11557	217	17	data	datum	NOUN
fueconorg-11557	217	18	needed	need	VERB
fueconorg-11557	217	19	for	for	ADP
fueconorg-11557	217	20	all	all	DET
fueconorg-11557	217	21	the	the	DET
fueconorg-11557	217	22	involved	involved	ADJ
fueconorg-11557	217	23	variables	variable	NOUN
fueconorg-11557	217	24	for	for	ADP
fueconorg-11557	217	25	the	the	DET
fueconorg-11557	217	26	achievement	achievement	NOUN
fueconorg-11557	217	27	of	of	ADP
fueconorg-11557	217	28	the	the	DET
fueconorg-11557	217	29	motive	motive	NOUN
fueconorg-11557	217	30	behind	behind	ADP
fueconorg-11557	217	31	this	this	DET
fueconorg-11557	217	32	study	study	NOUN
fueconorg-11557	217	33	.	.	PUNCT
fueconorg-11557	218	1	manufacturing	manufacturing	NOUN
fueconorg-11557	218	2	companies	company	NOUN
fueconorg-11557	218	3	were	be	AUX
fueconorg-11557	218	4	actually	actually	ADV
fueconorg-11557	218	5	selected	select	VERB
fueconorg-11557	218	6	from	from	ADP
fueconorg-11557	218	7	listed	list	VERB
fueconorg-11557	218	8	manufacturing	manufacturing	NOUN
fueconorg-11557	218	9	companies	company	NOUN
fueconorg-11557	218	10	in	in	ADP
fueconorg-11557	218	11	the	the	DET
fueconorg-11557	218	12	nigeria	nigeria	PROPN
fueconorg-11557	218	13	stock	stock	PROPN
fueconorg-11557	218	14	exchange	exchange	PROPN
fueconorg-11557	218	15	jurisdiction	jurisdiction	NOUN
fueconorg-11557	218	16	.	.	PUNCT
fueconorg-11557	219	1	the	the	DET
fueconorg-11557	219	2	data	datum	NOUN
fueconorg-11557	219	3	sourced	source	VERB
fueconorg-11557	219	4	were	be	AUX
fueconorg-11557	219	5	receivable	receivable	ADJ
fueconorg-11557	219	6	,	,	PUNCT
fueconorg-11557	219	7	cash	cash	NOUN
fueconorg-11557	219	8	(	(	PUNCT
fueconorg-11557	219	9	cash	cash	NOUN
fueconorg-11557	219	10	and	and	CCONJ
fueconorg-11557	219	11	cash	cash	NOUN
fueconorg-11557	219	12	equivalents	equivalent	NOUN
fueconorg-11557	219	13	)	)	PUNCT
fueconorg-11557	219	14	,	,	PUNCT
fueconorg-11557	219	15	inventory	inventory	NOUN
fueconorg-11557	219	16	(	(	PUNCT
fueconorg-11557	219	17	summation	summation	NOUN
fueconorg-11557	219	18	of	of	ADP
fueconorg-11557	219	19	work	work	NOUN
fueconorg-11557	219	20	-	-	PUNCT
fueconorg-11557	219	21	in	in	ADP
fueconorg-11557	219	22	progress	progress	NOUN
fueconorg-11557	219	23	,	,	PUNCT
fueconorg-11557	219	24	finished	finish	VERB
fueconorg-11557	219	25	goods	good	NOUN
fueconorg-11557	219	26	and	and	CCONJ
fueconorg-11557	219	27	raw	raw	ADJ
fueconorg-11557	219	28	materials	material	NOUN
fueconorg-11557	219	29	)	)	PUNCT
fueconorg-11557	219	30	,	,	PUNCT
fueconorg-11557	219	31	payable	payable	ADJ
fueconorg-11557	219	32	,	,	PUNCT
fueconorg-11557	219	33	profit	profit	NOUN
fueconorg-11557	219	34	before	before	ADP
fueconorg-11557	219	35	tax	tax	NOUN
fueconorg-11557	219	36	,	,	PUNCT
fueconorg-11557	219	37	and	and	CCONJ
fueconorg-11557	219	38	the	the	DET
fueconorg-11557	219	39	firm	firm	ADJ
fueconorg-11557	219	40	size	size	NOUN
fueconorg-11557	219	41	(	(	PUNCT
fueconorg-11557	219	42	net	net	ADJ
fueconorg-11557	219	43	asset	asset	NOUN
fueconorg-11557	219	44	of	of	ADP
fueconorg-11557	219	45	the	the	DET
fueconorg-11557	219	46	companies	company	NOUN
fueconorg-11557	219	47	)	)	PUNCT
fueconorg-11557	219	48	from	from	ADP
fueconorg-11557	219	49	published	publish	VERB
fueconorg-11557	219	50	annual	annual	ADJ
fueconorg-11557	219	51	financial	financial	ADJ
fueconorg-11557	219	52	statements	statement	NOUN
fueconorg-11557	219	53	from	from	ADP
fueconorg-11557	219	54	2010	2010	NUM
fueconorg-11557	219	55	to	to	ADP
fueconorg-11557	219	56	2022	2022	NUM
fueconorg-11557	219	57	.	.	PUNCT
fueconorg-11557	220	1	after	after	ADP
fueconorg-11557	220	2	the	the	DET
fueconorg-11557	220	3	data	data	NOUN
fueconorg-11557	220	4	arrangement	arrangement	NOUN
fueconorg-11557	220	5	,	,	PUNCT
fueconorg-11557	220	6	the	the	DET
fueconorg-11557	220	7	researchers	researcher	NOUN
fueconorg-11557	220	8	employed	employ	VERB
fueconorg-11557	220	9	panel	panel	NOUN
fueconorg-11557	220	10	data	datum	NOUN
fueconorg-11557	220	11	analysis	analysis	NOUN
fueconorg-11557	220	12	to	to	PART
fueconorg-11557	220	13	gauge	gauge	VERB
fueconorg-11557	220	14	the	the	DET
fueconorg-11557	220	15	effect	effect	NOUN
fueconorg-11557	220	16	of	of	ADP
fueconorg-11557	220	17	working	work	VERB
fueconorg-11557	220	18	capital	capital	NOUN
fueconorg-11557	220	19	on	on	ADP
fueconorg-11557	220	20	tax	tax	NOUN
fueconorg-11557	220	21	payable	payable	ADJ
fueconorg-11557	220	22	in	in	ADP
fueconorg-11557	220	23	nigerian	nigerian	ADJ
fueconorg-11557	220	24	manufacturing	manufacturing	NOUN
fueconorg-11557	220	25	companies	company	NOUN
fueconorg-11557	220	26	.	.	PUNCT
fueconorg-11557	221	1	many	many	ADJ
fueconorg-11557	221	2	tests	test	NOUN
fueconorg-11557	221	3	were	be	AUX
fueconorg-11557	221	4	also	also	ADV
fueconorg-11557	221	5	conducted	conduct	VERB
fueconorg-11557	221	6	,	,	PUNCT
fueconorg-11557	221	7	such	such	ADJ
fueconorg-11557	221	8	as	as	ADP
fueconorg-11557	221	9	pearson	pearson	NOUN
fueconorg-11557	221	10	correlation	correlation	NOUN
fueconorg-11557	221	11	,	,	PUNCT
fueconorg-11557	221	12	panel	panel	NOUN
fueconorg-11557	221	13	regression	regression	NOUN
fueconorg-11557	221	14	analysis	analysis	NOUN
fueconorg-11557	221	15	,	,	PUNCT
fueconorg-11557	221	16	feasible	feasible	ADJ
fueconorg-11557	221	17	generalized	generalized	ADJ
fueconorg-11557	221	18	least	least	ADJ
fueconorg-11557	221	19	squares	square	NOUN
fueconorg-11557	221	20	(	(	PUNCT
fueconorg-11557	221	21	fgls	fgls	NUM
fueconorg-11557	221	22	)	)	PUNCT
fueconorg-11557	221	23	,	,	PUNCT
fueconorg-11557	221	24	and	and	CCONJ
fueconorg-11557	221	25	other	other	ADJ
fueconorg-11557	221	26	post	post	NOUN
fueconorg-11557	221	27	estimation	estimation	NOUN
fueconorg-11557	221	28	tests	test	NOUN
fueconorg-11557	221	29	like	like	ADP
fueconorg-11557	221	30	autocorrelation	autocorrelation	NOUN
fueconorg-11557	221	31	and	and	CCONJ
fueconorg-11557	221	32	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-11557	221	33	test	test	NOUN
fueconorg-11557	221	34	.	.	PUNCT
fueconorg-11557	222	1	hausman	hausman	PROPN
fueconorg-11557	222	2	test	test	NOUN
fueconorg-11557	222	3	was	be	AUX
fueconorg-11557	222	4	also	also	ADV
fueconorg-11557	222	5	launched	launch	VERB
fueconorg-11557	222	6	to	to	PART
fueconorg-11557	222	7	gauge	gauge	VERB
fueconorg-11557	222	8	the	the	DET
fueconorg-11557	222	9	suitable	suitable	ADJ
fueconorg-11557	222	10	model	model	NOUN
fueconorg-11557	222	11	between	between	ADP
fueconorg-11557	222	12	random	random	ADJ
fueconorg-11557	222	13	and	and	CCONJ
fueconorg-11557	222	14	fixed	fix	VERB
fueconorg-11557	222	15	effect	effect	NOUN
fueconorg-11557	222	16	while	while	SCONJ
fueconorg-11557	222	17	breusch	breusch	ADV
fueconorg-11557	222	18	–	–	PUNCT
fueconorg-11557	222	19	pagan	pagan	VERB
fueconorg-11557	222	20	lm	lm	INTJ
fueconorg-11557	222	21	was	be	AUX
fueconorg-11557	222	22	further	far	ADV
fueconorg-11557	222	23	launched	launch	VERB
fueconorg-11557	222	24	to	to	PART
fueconorg-11557	222	25	select	select	VERB
fueconorg-11557	222	26	between	between	ADP
fueconorg-11557	222	27	random	random	ADJ
fueconorg-11557	222	28	and	and	CCONJ
fueconorg-11557	222	29	pooled	pooled	ADJ
fueconorg-11557	222	30	ols	ols	PROPN
fueconorg-11557	222	31	.	.	PUNCT
fueconorg-11557	223	1	model	model	NOUN
fueconorg-11557	223	2	specification	specification	NOUN
fueconorg-11557	223	3	to	to	PART
fueconorg-11557	223	4	gauge	gauge	VERB
fueconorg-11557	223	5	the	the	DET
fueconorg-11557	223	6	impact	impact	NOUN
fueconorg-11557	223	7	of	of	ADP
fueconorg-11557	223	8	working	work	VERB
fueconorg-11557	223	9	capital	capital	NOUN
fueconorg-11557	223	10	on	on	ADP
fueconorg-11557	223	11	tax	tax	NOUN
fueconorg-11557	223	12	payable	payable	ADJ
fueconorg-11557	223	13	in	in	ADP
fueconorg-11557	223	14	nigeria	nigeria	PROPN
fueconorg-11557	223	15	manufacturing	manufacturing	NOUN
fueconorg-11557	223	16	companies	company	NOUN
fueconorg-11557	223	17	,	,	PUNCT
fueconorg-11557	223	18	working	work	VERB
fueconorg-11557	223	19	capital	capital	NOUN
fueconorg-11557	223	20	components	component	NOUN
fueconorg-11557	223	21	are	be	AUX
fueconorg-11557	223	22	the	the	DET
fueconorg-11557	223	23	independent	independent	ADJ
fueconorg-11557	223	24	variables	variable	NOUN
fueconorg-11557	223	25	such	such	ADJ
fueconorg-11557	223	26	as	as	ADP
fueconorg-11557	223	27	receivable	receivable	ADJ
fueconorg-11557	223	28	,	,	PUNCT
fueconorg-11557	223	29	payable	payable	ADJ
fueconorg-11557	223	30	cash	cash	NOUN
fueconorg-11557	223	31	,	,	PUNCT
fueconorg-11557	223	32	and	and	CCONJ
fueconorg-11557	223	33	inventory	inventory	NOUN
fueconorg-11557	223	34	.	.	PUNCT
fueconorg-11557	224	1	these	these	DET
fueconorg-11557	224	2	comprise	comprise	NOUN
fueconorg-11557	224	3	components	component	NOUN
fueconorg-11557	224	4	from	from	ADP
fueconorg-11557	224	5	current	current	ADJ
fueconorg-11557	224	6	asset	asset	NOUN
fueconorg-11557	224	7	and	and	CCONJ
fueconorg-11557	224	8	current	current	ADJ
fueconorg-11557	224	9	liability	liability	NOUN
fueconorg-11557	224	10	from	from	ADP
fueconorg-11557	224	11	the	the	DET
fueconorg-11557	224	12	statement	statement	NOUN
fueconorg-11557	224	13	of	of	ADP
fueconorg-11557	224	14	financial	financial	ADJ
fueconorg-11557	224	15	position	position	NOUN
fueconorg-11557	224	16	of	of	ADP
fueconorg-11557	224	17	selected	select	VERB
fueconorg-11557	224	18	manufacturing	manufacturing	NOUN
fueconorg-11557	224	19	companies	company	NOUN
fueconorg-11557	224	20	.	.	PUNCT
fueconorg-11557	225	1	tax	tax	NOUN
fueconorg-11557	225	2	payable	payable	ADJ
fueconorg-11557	225	3	is	be	AUX
fueconorg-11557	225	4	the	the	DET
fueconorg-11557	225	5	dependent	dependent	ADJ
fueconorg-11557	225	6	variable	variable	NOUN
fueconorg-11557	225	7	,	,	PUNCT
fueconorg-11557	225	8	while	while	SCONJ
fueconorg-11557	225	9	profit	profit	NOUN
fueconorg-11557	225	10	before	before	ADP
fueconorg-11557	225	11	tax	tax	NOUN
fueconorg-11557	225	12	and	and	CCONJ
fueconorg-11557	225	13	firm	firm	ADJ
fueconorg-11557	225	14	size	size	NOUN
fueconorg-11557	225	15	are	be	AUX
fueconorg-11557	225	16	the	the	DET
fueconorg-11557	225	17	control	control	NOUN
fueconorg-11557	225	18	variables	variable	NOUN
fueconorg-11557	225	19	.	.	PUNCT
fueconorg-11557	226	1	it	it	PRON
fueconorg-11557	226	2	is	be	AUX
fueconorg-11557	226	3	econometrically	econometrically	ADV
fueconorg-11557	226	4	stated	state	VERB
fueconorg-11557	226	5	as	as	ADP
fueconorg-11557	226	6	:	:	PUNCT
fueconorg-11557	226	7	working	work	VERB
fueconorg-11557	226	8	capital	capital	NOUN
fueconorg-11557	226	9	and	and	CCONJ
fueconorg-11557	226	10	tax	tax	NOUN
fueconorg-11557	226	11	payable	payable	ADJ
fueconorg-11557	226	12	:	:	PUNCT
fueconorg-11557	226	13	analysis	analysis	NOUN
fueconorg-11557	226	14	of	of	ADP
fueconorg-11557	226	15	interrelationship	interrelationship	NOUN
fueconorg-11557	226	16	in	in	ADP
fueconorg-11557	226	17	manufacturing	manufacturing	NOUN
fueconorg-11557	226	18	companies	company	NOUN
fueconorg-11557	226	19	35	35	NUM
fueconorg-11557	226	20	taxpab	taxpab	NOUN
fueconorg-11557	226	21	=	=	SYM
fueconorg-11557	227	1	ƒ	ƒ	X
fueconorg-11557	227	2	(	(	PUNCT
fueconorg-11557	227	3	invetry	invetry	NOUN
fueconorg-11557	227	4	,	,	PUNCT
fueconorg-11557	227	5	recev	recev	PROPN
fueconorg-11557	227	6	,	,	PUNCT
fueconorg-11557	227	7	paybl	paybl	NOUN
fueconorg-11557	227	8	,	,	PUNCT
fueconorg-11557	227	9	cashh	cashh	NOUN
fueconorg-11557	227	10	,	,	PUNCT
fueconorg-11557	227	11	totasst	totasst	NOUN
fueconorg-11557	227	12	,	,	PUNCT
fueconorg-11557	227	13	shfund	shfund	PROPN
fueconorg-11557	227	14	,	,	PUNCT
fueconorg-11557	227	15	pbt	pbt	PROPN
fueconorg-11557	227	16	,	,	PUNCT
fueconorg-11557	227	17	u	u	NOUN
fueconorg-11557	227	18	)	)	PUNCT
fueconorg-11557	227	19	(	(	PUNCT
fueconorg-11557	227	20	1	1	X
fueconorg-11557	227	21	)	)	PUNCT
fueconorg-11557	227	22	fixed	fix	VERB
fueconorg-11557	227	23	effect	effect	NOUN
fueconorg-11557	227	24	model	model	NOUN
fueconorg-11557	227	25	yit	yit	PROPN
fueconorg-11557	227	26	=	=	SYM
fueconorg-11557	227	27	β0	β0	PROPN
fueconorg-11557	228	1	+	+	CCONJ
fueconorg-11557	228	2	βxit	βxit	ADJ
fueconorg-11557	228	3	+	+	CCONJ
fueconorg-11557	228	4	uit	uit	ADJ
fueconorg-11557	228	5	(	(	PUNCT
fueconorg-11557	228	6	2	2	NUM
fueconorg-11557	228	7	)	)	PUNCT
fueconorg-11557	228	8	taxpabit	taxpabit	NOUN
fueconorg-11557	228	9	=	=	SYM
fueconorg-11557	228	10	β0	β0	PROPN
fueconorg-11557	229	1	+	+	CCONJ
fueconorg-11557	229	2	β1invetryit	β1invetryit	NOUN
fueconorg-11557	230	1	+	+	CCONJ
fueconorg-11557	230	2	β2recevit	β2recevit	ADV
fueconorg-11557	231	1	+	+	CCONJ
fueconorg-11557	231	2	β3payblit	β3payblit	VERB
fueconorg-11557	231	3	+	+	CCONJ
fueconorg-11557	231	4	β4cashhit	β4cashhit	VERB
fueconorg-11557	231	5	+	+	CCONJ
fueconorg-11557	231	6	β5totasstit	β5totasstit	NOUN
fueconorg-11557	231	7	+	+	CCONJ
fueconorg-11557	231	8	β6shfundit	β6shfundit	PROPN
fueconorg-11557	232	1	+	+	CCONJ
fueconorg-11557	232	2	β7pbtit	β7pbtit	NOUN
fueconorg-11557	232	3	+	+	CCONJ
fueconorg-11557	233	1	+	+	CCONJ
fueconorg-11557	233	2	y2e2	y2e2	PROPN
fueconorg-11557	233	3	+	+	NOUN
fueconorg-11557	233	4	…	…	PUNCT
fueconorg-11557	233	5	+	+	NUM
fueconorg-11557	233	6	ynen	ynen	PROPN
fueconorg-11557	233	7	+	+	CCONJ
fueconorg-11557	233	8	uit	uit	PROPN
fueconorg-11557	233	9	(	(	PUNCT
fueconorg-11557	233	10	3	3	NUM
fueconorg-11557	233	11	)	)	PUNCT
fueconorg-11557	233	12	taxpabit	taxpabit	NOUN
fueconorg-11557	233	13	=	=	SYM
fueconorg-11557	233	14	β0	β0	PROPN
fueconorg-11557	233	15	+	+	CCONJ
fueconorg-11557	233	16	β1invetryit	β1invetryit	NOUN
fueconorg-11557	234	1	+	+	CCONJ
fueconorg-11557	234	2	β2recevit	β2recevit	ADV
fueconorg-11557	235	1	+	+	CCONJ
fueconorg-11557	235	2	β3payblit	β3payblit	VERB
fueconorg-11557	235	3	+	+	CCONJ
fueconorg-11557	235	4	β4cashhit	β4cashhit	VERB
fueconorg-11557	235	5	+	+	CCONJ
fueconorg-11557	235	6	β5totasstit	β5totasstit	NOUN
fueconorg-11557	235	7	+	+	CCONJ
fueconorg-11557	235	8	β6shfundit	β6shfundit	PROPN
fueconorg-11557	236	1	+	+	CCONJ
fueconorg-11557	236	2	β7pbtit	β7pbtit	NOUN
fueconorg-11557	236	3	+	+	CCONJ
fueconorg-11557	236	4	y2e2	y2e2	PROPN
fueconorg-11557	237	1	+	+	NOUN
fueconorg-11557	237	2	…	…	PUNCT
fueconorg-11557	237	3	+	+	NUM
fueconorg-11557	237	4	ynen	ynen	PROPN
fueconorg-11557	238	1	+	+	CCONJ
fueconorg-11557	238	2	δ2t2	δ2t2	NUM
fueconorg-11557	239	1	+	+	NOUN
fueconorg-11557	239	2	…	…	PUNCT
fueconorg-11557	239	3	+	+	NUM
fueconorg-11557	239	4	δttt-1	δttt-1	NUM
fueconorg-11557	239	5	+	+	CCONJ
fueconorg-11557	239	6	uit	uit	NOUN
fueconorg-11557	239	7	(	(	PUNCT
fueconorg-11557	239	8	4	4	NUM
fueconorg-11557	239	9	)	)	PUNCT
fueconorg-11557	239	10	random	random	ADJ
fueconorg-11557	239	11	effect	effect	NOUN
fueconorg-11557	239	12	model	model	NOUN
fueconorg-11557	239	13	yit	yit	PROPN
fueconorg-11557	239	14	=	=	SYM
fueconorg-11557	239	15	β0	β0	PROPN
fueconorg-11557	239	16	+	+	CCONJ
fueconorg-11557	239	17	βxit	βxit	ADJ
fueconorg-11557	239	18	+	+	CCONJ
fueconorg-11557	239	19	uit	uit	NOUN
fueconorg-11557	239	20	+	+	CCONJ
fueconorg-11557	239	21	εit	εit	NOUN
fueconorg-11557	239	22	(	(	PUNCT
fueconorg-11557	239	23	5	5	NUM
fueconorg-11557	239	24	)	)	PUNCT
fueconorg-11557	239	25	taxpabit	taxpabit	NOUN
fueconorg-11557	239	26	=	=	SYM
fueconorg-11557	239	27	β0	β0	PROPN
fueconorg-11557	239	28	+	+	CCONJ
fueconorg-11557	239	29	β1invetryit	β1invetryit	NOUN
fueconorg-11557	239	30	+	+	CCONJ
fueconorg-11557	239	31	β2recevit	β2recevit	ADV
fueconorg-11557	240	1	+	+	CCONJ
fueconorg-11557	240	2	β3payblit	β3payblit	VERB
fueconorg-11557	240	3	+	+	CCONJ
fueconorg-11557	240	4	β4cashhit	β4cashhit	VERB
fueconorg-11557	240	5	+	+	CCONJ
fueconorg-11557	240	6	β5totasstit	β5totasstit	NOUN
fueconorg-11557	240	7	+	+	CCONJ
fueconorg-11557	240	8	β6shfundit	β6shfundit	PROPN
fueconorg-11557	241	1	+	+	CCONJ
fueconorg-11557	241	2	β7pbtit	β7pbtit	PROPN
fueconorg-11557	241	3	+	+	CCONJ
fueconorg-11557	241	4	γ2e2	γ2e2	PROPN
fueconorg-11557	242	1	+	+	NOUN
fueconorg-11557	242	2	…	…	PUNCT
fueconorg-11557	242	3	+	+	ADJ
fueconorg-11557	242	4	γnen	γnen	NOUN
fueconorg-11557	242	5	+	+	CCONJ
fueconorg-11557	242	6	uit	uit	NOUN
fueconorg-11557	242	7	+	+	CCONJ
fueconorg-11557	242	8	εit	εit	NOUN
fueconorg-11557	242	9	(	(	PUNCT
fueconorg-11557	242	10	6	6	NUM
fueconorg-11557	242	11	)	)	PUNCT
fueconorg-11557	242	12	fgls	fgl	VERB
fueconorg-11557	242	13	model	model	NOUN
fueconorg-11557	242	14	βfgls	βfgl	NOUN
fueconorg-11557	243	1	=	=	SYM
fueconorg-11557	243	2	(	(	PUNCT
fueconorg-11557	243	3	xiω^-1x)-1xiω^-1y	xiω^-1x)-1xiω^-1y	PROPN
fueconorg-11557	243	4	(	(	PUNCT
fueconorg-11557	243	5	7	7	NUM
fueconorg-11557	243	6	)	)	PUNCT
fueconorg-11557	243	7	var(β^fgls	var(β^fgls	NUM
fueconorg-11557	243	8	jx	jx	PROPN
fueconorg-11557	243	9	)	)	PUNCT
fueconorg-11557	243	10	as	as	ADP
fueconorg-11557	243	11	(	(	PUNCT
fueconorg-11557	243	12	xiω^-1x)-1	xiω^-1x)-1	X
fueconorg-11557	243	13	(	(	PUNCT
fueconorg-11557	243	14	8)	8)	NUM
fueconorg-11557	243	15	where	where	SCONJ
fueconorg-11557	243	16	:	:	PUNCT
fueconorg-11557	243	17	taxpab	taxpab	NOUN
fueconorg-11557	243	18	tax	tax	NOUN
fueconorg-11557	243	19	payable	payable	ADJ
fueconorg-11557	243	20	invetry	invetry	NOUN
fueconorg-11557	243	21	inventory	inventory	NOUN
fueconorg-11557	243	22	recev	recev	PROPN
fueconorg-11557	243	23	receivable	receivable	ADJ
fueconorg-11557	243	24	paybl	paybl	NOUN
fueconorg-11557	243	25	payable	payable	ADJ
fueconorg-11557	243	26	cashh	cashh	PROPN
fueconorg-11557	243	27	cash	cash	NOUN
fueconorg-11557	243	28	and	and	CCONJ
fueconorg-11557	243	29	cash	cash	NOUN
fueconorg-11557	243	30	equivalents	equivalent	NOUN
fueconorg-11557	243	31	totasst	totasst	VERB
fueconorg-11557	243	32	total	total	ADJ
fueconorg-11557	243	33	assets	asset	NOUN
fueconorg-11557	243	34	shfund	shfund	ADJ
fueconorg-11557	243	35	shareholders	shareholder	NOUN
fueconorg-11557	243	36	’	'	PUNCT
fueconorg-11557	243	37	funds	fund	NOUN
fueconorg-11557	243	38	pbt	pbt	PROPN
fueconorg-11557	243	39	profit	profit	NOUN
fueconorg-11557	243	40	before	before	ADP
fueconorg-11557	243	41	tax	tax	NOUN
fueconorg-11557	243	42	en	en	X
fueconorg-11557	243	43	entity	entity	NOUN
fueconorg-11557	243	44	n	n	DET
fueconorg-11557	243	45	γ2	γ2	ADJ
fueconorg-11557	243	46	coefficient	coefficient	NOUN
fueconorg-11557	243	47	(	(	PUNCT
fueconorg-11557	243	48	binary	binary	ADJ
fueconorg-11557	243	49	regressor	regressor	NOUN
fueconorg-11557	243	50	)	)	PUNCT
fueconorg-11557	243	51	tt	tt	PROPN
fueconorg-11557	243	52	time	time	NOUN
fueconorg-11557	243	53	(	(	PUNCT
fueconorg-11557	243	54	binary	binary	ADJ
fueconorg-11557	243	55	variable	variable	NOUN
fueconorg-11557	243	56	(	(	PUNCT
fueconorg-11557	243	57	dummy	dummy	NOUN
fueconorg-11557	243	58	)	)	PUNCT
fueconorg-11557	243	59	)	)	PUNCT
fueconorg-11557	243	60	,	,	PUNCT
fueconorg-11557	243	61	δt	δt	X
fueconorg-11557	243	62	coefficient	coefficient	NOUN
fueconorg-11557	243	63	(	(	PUNCT
fueconorg-11557	243	64	binary	binary	ADJ
fueconorg-11557	243	65	time	time	NOUN
fueconorg-11557	243	66	regressors	regressor	NOUN
fueconorg-11557	243	67	)	)	PUNCT
fueconorg-11557	243	68	.	.	PUNCT
fueconorg-11557	244	1	εit	εit	VERB
fueconorg-11557	244	2	within	within	ADP
fueconorg-11557	244	3	entity	entity	NOUN
fueconorg-11557	244	4	error	error	NOUN
fueconorg-11557	244	5	uit	uit	NOUN
fueconorg-11557	244	6	between	between	ADP
fueconorg-11557	244	7	entity	entity	NOUN
fueconorg-11557	244	8	error	error	NOUN
fueconorg-11557	244	9	36	36	NUM
fueconorg-11557	244	10	t.	t.	NOUN
fueconorg-11557	244	11	a.	a.	NOUN
fueconorg-11557	244	12	adegbite	adegbite	PROPN
fueconorg-11557	244	13	,	,	PUNCT
fueconorg-11557	244	14	s.	s.	PROPN
fueconorg-11557	244	15	j.	j.	PROPN
fueconorg-11557	244	16	inyada	inyada	PROPN
fueconorg-11557	244	17	table	table	NOUN
fueconorg-11557	244	18	1	1	NUM
fueconorg-11557	244	19	measurement	measurement	NOUN
fueconorg-11557	244	20	of	of	ADP
fueconorg-11557	244	21	variables	variable	NOUN
fueconorg-11557	244	22	variables	variable	NOUN
fueconorg-11557	244	23	measurement	measurement	NOUN
fueconorg-11557	244	24	tax	tax	NOUN
fueconorg-11557	244	25	payable	payable	ADJ
fueconorg-11557	244	26	this	this	PRON
fueconorg-11557	244	27	is	be	AUX
fueconorg-11557	244	28	the	the	DET
fueconorg-11557	244	29	aggregated	aggregate	VERB
fueconorg-11557	244	30	value	value	NOUN
fueconorg-11557	244	31	of	of	ADP
fueconorg-11557	244	32	corporate	corporate	ADJ
fueconorg-11557	244	33	income	income	NOUN
fueconorg-11557	244	34	tax	tax	NOUN
fueconorg-11557	244	35	,	,	PUNCT
fueconorg-11557	244	36	and	and	CCONJ
fueconorg-11557	244	37	education	education	NOUN
fueconorg-11557	244	38	tax	tax	NOUN
fueconorg-11557	244	39	paid	pay	VERB
fueconorg-11557	244	40	by	by	ADP
fueconorg-11557	244	41	the	the	DET
fueconorg-11557	244	42	selected	select	VERB
fueconorg-11557	244	43	manufacturing	manufacturing	NOUN
fueconorg-11557	244	44	companies	company	NOUN
fueconorg-11557	244	45	.	.	PUNCT
fueconorg-11557	245	1	inventory	inventory	NOUN
fueconorg-11557	245	2	the	the	DET
fueconorg-11557	245	3	aggregated	aggregate	VERB
fueconorg-11557	245	4	value	value	NOUN
fueconorg-11557	245	5	of	of	ADP
fueconorg-11557	245	6	closing	closing	NOUN
fueconorg-11557	245	7	inventories	inventory	NOUN
fueconorg-11557	245	8	of	of	ADP
fueconorg-11557	245	9	raw	raw	ADJ
fueconorg-11557	245	10	materials	material	NOUN
fueconorg-11557	245	11	,	,	PUNCT
fueconorg-11557	245	12	working	work	VERB
fueconorg-11557	245	13	in	in	ADP
fueconorg-11557	245	14	progress	progress	NOUN
fueconorg-11557	245	15	and	and	CCONJ
fueconorg-11557	245	16	finished	finish	VERB
fueconorg-11557	245	17	goods	good	NOUN
fueconorg-11557	245	18	of	of	ADP
fueconorg-11557	245	19	all	all	DET
fueconorg-11557	245	20	selected	select	VERB
fueconorg-11557	245	21	manufacturing	manufacturing	NOUN
fueconorg-11557	245	22	companies	company	NOUN
fueconorg-11557	245	23	.	.	PUNCT
fueconorg-11557	246	1	receivable	receivable	VERB
fueconorg-11557	246	2	the	the	DET
fueconorg-11557	246	3	aggregated	aggregate	VERB
fueconorg-11557	246	4	value	value	NOUN
fueconorg-11557	246	5	of	of	ADP
fueconorg-11557	246	6	all	all	DET
fueconorg-11557	246	7	debts	debt	NOUN
fueconorg-11557	246	8	owned	own	VERB
fueconorg-11557	246	9	by	by	ADP
fueconorg-11557	246	10	the	the	DET
fueconorg-11557	246	11	customers	customer	NOUN
fueconorg-11557	246	12	(	(	PUNCT
fueconorg-11557	246	13	total	total	ADJ
fueconorg-11557	246	14	debtors	debtor	NOUN
fueconorg-11557	246	15	)	)	PUNCT
fueconorg-11557	246	16	of	of	ADP
fueconorg-11557	246	17	the	the	DET
fueconorg-11557	246	18	selected	select	VERB
fueconorg-11557	246	19	manufacturing	manufacturing	NOUN
fueconorg-11557	246	20	companies	company	NOUN
fueconorg-11557	246	21	.	.	PUNCT
fueconorg-11557	247	1	payable	payable	VERB
fueconorg-11557	247	2	the	the	DET
fueconorg-11557	247	3	monetary	monetary	ADJ
fueconorg-11557	247	4	value	value	NOUN
fueconorg-11557	247	5	of	of	ADP
fueconorg-11557	247	6	money	money	NOUN
fueconorg-11557	247	7	owed	owe	VERB
fueconorg-11557	247	8	to	to	ADP
fueconorg-11557	247	9	the	the	DET
fueconorg-11557	247	10	creditors	creditor	NOUN
fueconorg-11557	247	11	of	of	ADP
fueconorg-11557	247	12	the	the	DET
fueconorg-11557	247	13	selected	select	VERB
fueconorg-11557	247	14	companies	company	NOUN
fueconorg-11557	247	15	.	.	PUNCT
fueconorg-11557	248	1	this	this	PRON
fueconorg-11557	248	2	is	be	AUX
fueconorg-11557	248	3	the	the	DET
fueconorg-11557	248	4	addition	addition	NOUN
fueconorg-11557	248	5	of	of	ADP
fueconorg-11557	248	6	all	all	DET
fueconorg-11557	248	7	the	the	DET
fueconorg-11557	248	8	creditors	creditor	NOUN
fueconorg-11557	248	9	’	’	PART
fueconorg-11557	248	10	monetary	monetary	ADJ
fueconorg-11557	248	11	value	value	NOUN
fueconorg-11557	248	12	of	of	ADP
fueconorg-11557	248	13	the	the	DET
fueconorg-11557	248	14	selected	select	VERB
fueconorg-11557	248	15	companies	company	NOUN
fueconorg-11557	248	16	extracted	extract	VERB
fueconorg-11557	248	17	from	from	ADP
fueconorg-11557	248	18	annual	annual	ADJ
fueconorg-11557	248	19	published	publish	VERB
fueconorg-11557	248	20	financial	financial	ADJ
fueconorg-11557	248	21	statements	statement	NOUN
fueconorg-11557	248	22	of	of	ADP
fueconorg-11557	248	23	selected	select	VERB
fueconorg-11557	248	24	manufacturing	manufacturing	NOUN
fueconorg-11557	248	25	companies	company	NOUN
fueconorg-11557	248	26	.	.	PUNCT
fueconorg-11557	249	1	cash	cash	NOUN
fueconorg-11557	249	2	and	and	CCONJ
fueconorg-11557	249	3	cash	cash	NOUN
fueconorg-11557	249	4	equivalents	equivalent	NOUN
fueconorg-11557	249	5	this	this	PRON
fueconorg-11557	249	6	is	be	AUX
fueconorg-11557	249	7	the	the	DET
fueconorg-11557	249	8	total	total	ADJ
fueconorg-11557	249	9	value	value	NOUN
fueconorg-11557	249	10	of	of	ADP
fueconorg-11557	249	11	all	all	DET
fueconorg-11557	249	12	the	the	DET
fueconorg-11557	249	13	cash	cash	NOUN
fueconorg-11557	249	14	at	at	ADP
fueconorg-11557	249	15	hand	hand	NOUN
fueconorg-11557	249	16	and	and	CCONJ
fueconorg-11557	249	17	in	in	ADP
fueconorg-11557	249	18	the	the	DET
fueconorg-11557	249	19	bank	bank	NOUN
fueconorg-11557	249	20	extracted	extract	VERB
fueconorg-11557	249	21	from	from	ADP
fueconorg-11557	249	22	annual	annual	ADJ
fueconorg-11557	249	23	published	publish	VERB
fueconorg-11557	249	24	financial	financial	ADJ
fueconorg-11557	249	25	statements	statement	NOUN
fueconorg-11557	249	26	of	of	ADP
fueconorg-11557	249	27	selected	select	VERB
fueconorg-11557	249	28	manufacturing	manufacturing	NOUN
fueconorg-11557	249	29	companies	company	NOUN
fueconorg-11557	249	30	.	.	PUNCT
fueconorg-11557	250	1	total	total	ADJ
fueconorg-11557	250	2	assets	asset	NOUN
fueconorg-11557	250	3	the	the	DET
fueconorg-11557	250	4	aggregated	aggregate	VERB
fueconorg-11557	250	5	value	value	NOUN
fueconorg-11557	250	6	of	of	ADP
fueconorg-11557	250	7	noncurrent	noncurrent	ADJ
fueconorg-11557	250	8	assets	asset	NOUN
fueconorg-11557	250	9	of	of	ADP
fueconorg-11557	250	10	the	the	DET
fueconorg-11557	250	11	selected	select	VERB
fueconorg-11557	250	12	manufacturing	manufacturing	NOUN
fueconorg-11557	250	13	companies	company	NOUN
fueconorg-11557	250	14	extracted	extract	VERB
fueconorg-11557	250	15	from	from	ADP
fueconorg-11557	250	16	annual	annual	ADJ
fueconorg-11557	250	17	published	publish	VERB
fueconorg-11557	250	18	financial	financial	ADJ
fueconorg-11557	250	19	statements	statement	NOUN
fueconorg-11557	250	20	of	of	ADP
fueconorg-11557	250	21	selected	select	VERB
fueconorg-11557	250	22	manufacturing	manufacturing	NOUN
fueconorg-11557	250	23	companies	company	NOUN
fueconorg-11557	250	24	.	.	PUNCT
fueconorg-11557	251	1	shareholders	shareholder	NOUN
fueconorg-11557	251	2	’	'	PUNCT
fueconorg-11557	251	3	funds	fund	NOUN
fueconorg-11557	251	4	the	the	DET
fueconorg-11557	251	5	value	value	NOUN
fueconorg-11557	251	6	of	of	ADP
fueconorg-11557	251	7	all	all	DET
fueconorg-11557	251	8	equity	equity	NOUN
fueconorg-11557	251	9	shares	share	NOUN
fueconorg-11557	251	10	of	of	ADP
fueconorg-11557	251	11	the	the	DET
fueconorg-11557	251	12	companies	company	NOUN
fueconorg-11557	251	13	extracted	extract	VERB
fueconorg-11557	251	14	from	from	ADP
fueconorg-11557	251	15	annual	annual	ADJ
fueconorg-11557	251	16	published	publish	VERB
fueconorg-11557	251	17	financial	financial	ADJ
fueconorg-11557	251	18	statements	statement	NOUN
fueconorg-11557	251	19	of	of	ADP
fueconorg-11557	251	20	selected	select	VERB
fueconorg-11557	251	21	manufacturing	manufacturing	NOUN
fueconorg-11557	251	22	companies	company	NOUN
fueconorg-11557	251	23	.	.	PUNCT
fueconorg-11557	252	1	profit	profit	NOUN
fueconorg-11557	252	2	before	before	ADP
fueconorg-11557	252	3	tax	tax	NOUN
fueconorg-11557	252	4	the	the	DET
fueconorg-11557	252	5	total	total	ADJ
fueconorg-11557	252	6	profit	profit	NOUN
fueconorg-11557	252	7	realized	realize	VERB
fueconorg-11557	252	8	by	by	ADP
fueconorg-11557	252	9	the	the	DET
fueconorg-11557	252	10	selected	select	VERB
fueconorg-11557	252	11	companies	company	NOUN
fueconorg-11557	252	12	before	before	SCONJ
fueconorg-11557	252	13	tax	tax	NOUN
fueconorg-11557	252	14	is	be	AUX
fueconorg-11557	252	15	deducted	deduct	VERB
fueconorg-11557	252	16	.	.	PUNCT
fueconorg-11557	253	1	this	this	PRON
fueconorg-11557	253	2	was	be	AUX
fueconorg-11557	253	3	extracted	extract	VERB
fueconorg-11557	253	4	from	from	ADP
fueconorg-11557	253	5	annual	annual	ADJ
fueconorg-11557	253	6	published	publish	VERB
fueconorg-11557	253	7	financial	financial	ADJ
fueconorg-11557	253	8	statements	statement	NOUN
fueconorg-11557	253	9	of	of	ADP
fueconorg-11557	253	10	selected	select	VERB
fueconorg-11557	253	11	manufacturing	manufacturing	NOUN
fueconorg-11557	253	12	companies	company	NOUN
fueconorg-11557	253	13	.	.	PUNCT
fueconorg-11557	254	1	6	6	X
fueconorg-11557	254	2	.	.	X
fueconorg-11557	254	3	results	result	NOUN
fueconorg-11557	254	4	and	and	CCONJ
fueconorg-11557	254	5	discussion	discussion	NOUN
fueconorg-11557	254	6	table	table	NOUN
fueconorg-11557	254	7	2	2	NUM
fueconorg-11557	254	8	descriptive	descriptive	ADJ
fueconorg-11557	254	9	statistics	statistic	NOUN
fueconorg-11557	254	10	variable	variable	ADJ
fueconorg-11557	254	11	obs	obs	PROPN
fueconorg-11557	254	12	mean	mean	VERB
fueconorg-11557	254	13	std	std	PROPN
fueconorg-11557	254	14	.	.	PROPN
fueconorg-11557	255	1	dev	dev	PROPN
fueconorg-11557	255	2	.	.	PUNCT
fueconorg-11557	256	1	min	min	PROPN
fueconorg-11557	256	2	max	max	PROPN
fueconorg-11557	256	3	taxpab	taxpab	PROPN
fueconorg-11557	256	4	130	130	NUM
fueconorg-11557	256	5	1945024	1945024	NUM
fueconorg-11557	256	6	3672985	3672985	NUM
fueconorg-11557	256	7	1.16e+07	1.16e+07	NUM
fueconorg-11557	257	1	1.71e+07	1.71e+07	NUM
fueconorg-11557	257	2	invetry	invetry	NOUN
fueconorg-11557	257	3	130	130	NUM
fueconorg-11557	257	4	9182413	9182413	NUM
fueconorg-11557	257	5	1.09e+07	1.09e+07	NUM
fueconorg-11557	257	6	0	0	NUM
fueconorg-11557	258	1	5.42e+07	5.42e+07	NUM
fueconorg-11557	258	2	recevb	recevb	VERB
fueconorg-11557	258	3	130	130	NUM
fueconorg-11557	258	4	9531966	9531966	NUM
fueconorg-11557	258	5	1.54e+07	1.54e+07	NUM
fueconorg-11557	258	6	67640	67640	NUM
fueconorg-11557	258	7	1.07e+08	1.07e+08	NUM
fueconorg-11557	258	8	paybl	paybl	NOUN
fueconorg-11557	258	9	130	130	NUM
fueconorg-11557	258	10	1.66e+07	1.66e+07	NUM
fueconorg-11557	259	1	2.65e+07	2.65e+07	NUM
fueconorg-11557	259	2	136977	136977	NUM
fueconorg-11557	259	3	1.90e+08	1.90e+08	NUM
fueconorg-11557	259	4	cashh|	cashh|	NOUN
fueconorg-11557	259	5	130	130	NUM
fueconorg-11557	260	1	4.97e+07	4.97e+07	PROPN
fueconorg-11557	261	1	5.66e+07	5.66e+07	NUM
fueconorg-11557	261	2	633423	633423	NUM
fueconorg-11557	261	3	2.76e+08	2.76e+08	NUM
fueconorg-11557	261	4	totasst	totasst	VERB
fueconorg-11557	261	5	130	130	NUM
fueconorg-11557	261	6	8.28e+07	8.28e+07	NUM
fueconorg-11557	261	7	1.23e+08	1.23e+08	NUM
fueconorg-11557	261	8	1839132	1839132	NUM
fueconorg-11557	261	9	6.16e+08	6.16e+08	NUM
fueconorg-11557	261	10	shfund	shfund	ADJ
fueconorg-11557	261	11	130	130	NUM
fueconorg-11557	262	1	4.57e+07	4.57e+07	NUM
fueconorg-11557	263	1	7.69e+07	7.69e+07	NUM
fueconorg-11557	263	2	302969	302969	NUM
fueconorg-11557	263	3	3.95e+08	3.95e+08	NUM
fueconorg-11557	264	1	pbt	pbt	PROPN
fueconorg-11557	264	2	130	130	NUM
fueconorg-11557	264	3	7306788	7306788	NUM
fueconorg-11557	264	4	1.18e+07	1.18e+07	NUM
fueconorg-11557	264	5	9754273	9754273	NUM
fueconorg-11557	265	1	6.36e+07	6.36e+07	NUM
fueconorg-11557	265	2	source	source	NOUN
fueconorg-11557	265	3	:	:	PUNCT
fueconorg-11557	265	4	researchers	researcher	NOUN
fueconorg-11557	265	5	’	'	PUNCT
fueconorg-11557	265	6	compilation	compilation	NOUN
fueconorg-11557	265	7	(	(	PUNCT
fueconorg-11557	265	8	2023	2023	NUM
fueconorg-11557	265	9	)	)	PUNCT
fueconorg-11557	265	10	table	table	NOUN
fueconorg-11557	265	11	2	2	NUM
fueconorg-11557	265	12	depicted	depict	VERB
fueconorg-11557	265	13	the	the	DET
fueconorg-11557	265	14	descriptive	descriptive	ADJ
fueconorg-11557	265	15	statistics	statistic	NOUN
fueconorg-11557	265	16	/analysis	/analysis	X
fueconorg-11557	265	17	of	of	ADP
fueconorg-11557	265	18	the	the	DET
fueconorg-11557	265	19	variables	variable	NOUN
fueconorg-11557	265	20	involved	involve	VERB
fueconorg-11557	265	21	in	in	ADP
fueconorg-11557	265	22	examining	examine	VERB
fueconorg-11557	265	23	the	the	DET
fueconorg-11557	265	24	effect	effect	NOUN
fueconorg-11557	265	25	of	of	ADP
fueconorg-11557	265	26	working	work	VERB
fueconorg-11557	265	27	capital	capital	NOUN
fueconorg-11557	265	28	on	on	ADP
fueconorg-11557	265	29	tax	tax	NOUN
fueconorg-11557	265	30	payable	payable	ADJ
fueconorg-11557	265	31	in	in	ADP
fueconorg-11557	265	32	nigeria	nigeria	PROPN
fueconorg-11557	265	33	manufacturing	manufacturing	NOUN
fueconorg-11557	265	34	companies	company	NOUN
fueconorg-11557	265	35	.	.	PUNCT
fueconorg-11557	266	1	it	it	PRON
fueconorg-11557	266	2	was	be	AUX
fueconorg-11557	266	3	discovered	discover	VERB
fueconorg-11557	266	4	that	that	SCONJ
fueconorg-11557	266	5	minimum	minimum	ADJ
fueconorg-11557	266	6	tax	tax	NOUN
fueconorg-11557	266	7	payable	payable	ADJ
fueconorg-11557	266	8	(	(	PUNCT
fueconorg-11557	266	9	taxpab	taxpab	NOUN
fueconorg-11557	266	10	)	)	PUNCT
fueconorg-11557	266	11	by	by	ADP
fueconorg-11557	266	12	the	the	DET
fueconorg-11557	266	13	manufacturing	manufacturing	NOUN
fueconorg-11557	266	14	companies	company	NOUN
fueconorg-11557	266	15	selected	select	VERB
fueconorg-11557	266	16	is	be	AUX
fueconorg-11557	266	17	1.16e+07	1.16e+07	PROPN
fueconorg-11557	266	18	while	while	SCONJ
fueconorg-11557	266	19	the	the	DET
fueconorg-11557	266	20	maximum	maximum	ADJ
fueconorg-11557	266	21	tax	tax	NOUN
fueconorg-11557	266	22	payable	payable	ADJ
fueconorg-11557	266	23	is	be	AUX
fueconorg-11557	266	24	1.71e+07	1.71e+07	NUM
fueconorg-11557	266	25	.	.	PUNCT
fueconorg-11557	266	26	inventory	inventory	NOUN
fueconorg-11557	266	27	(	(	PUNCT
fueconorg-11557	266	28	invetry	invetry	NOUN
fueconorg-11557	266	29	)	)	PUNCT
fueconorg-11557	266	30	has	have	VERB
fueconorg-11557	266	31	0	0	NUM
fueconorg-11557	266	32	value	value	NOUN
fueconorg-11557	266	33	as	as	ADP
fueconorg-11557	266	34	the	the	DET
fueconorg-11557	266	35	minimum	minimum	NOUN
fueconorg-11557	266	36	while	while	NOUN
fueconorg-11557	266	37	5.42e+07	5.42e+07	PROPN
fueconorg-11557	266	38	is	be	AUX
fueconorg-11557	266	39	the	the	DET
fueconorg-11557	266	40	maximum	maximum	ADJ
fueconorg-11557	266	41	value	value	NOUN
fueconorg-11557	266	42	of	of	ADP
fueconorg-11557	266	43	aggregated	aggregated	ADJ
fueconorg-11557	266	44	closing	close	VERB
fueconorg-11557	266	45	inventory	inventory	NOUN
fueconorg-11557	266	46	of	of	ADP
fueconorg-11557	266	47	raw	raw	ADJ
fueconorg-11557	266	48	materials	material	NOUN
fueconorg-11557	266	49	,	,	PUNCT
fueconorg-11557	266	50	work	work	NOUN
fueconorg-11557	266	51	in	in	ADP
fueconorg-11557	266	52	progress	progress	NOUN
fueconorg-11557	266	53	and	and	CCONJ
fueconorg-11557	266	54	finished	finished	ADJ
fueconorg-11557	266	55	goods	good	NOUN
fueconorg-11557	266	56	.	.	PUNCT
fueconorg-11557	267	1	mean	mean	VERB
fueconorg-11557	267	2	is	be	AUX
fueconorg-11557	267	3	9182413	9182413	NUM
fueconorg-11557	267	4	,	,	PUNCT
fueconorg-11557	267	5	meaning	mean	VERB
fueconorg-11557	267	6	that	that	SCONJ
fueconorg-11557	267	7	it	it	PRON
fueconorg-11557	267	8	took	take	VERB
fueconorg-11557	267	9	the	the	DET
fueconorg-11557	267	10	companies	company	NOUN
fueconorg-11557	267	11	up	up	ADP
fueconorg-11557	267	12	to	to	PART
fueconorg-11557	267	13	91	91	NUM
fueconorg-11557	267	14	days	day	NOUN
fueconorg-11557	267	15	to	to	PART
fueconorg-11557	267	16	convert	convert	VERB
fueconorg-11557	267	17	inventories	inventory	NOUN
fueconorg-11557	267	18	to	to	ADP
fueconorg-11557	267	19	sales	sale	NOUN
fueconorg-11557	267	20	.	.	PUNCT
fueconorg-11557	268	1	also	also	ADV
fueconorg-11557	268	2	,	,	PUNCT
fueconorg-11557	268	3	the	the	DET
fueconorg-11557	268	4	minimum	minimum	ADJ
fueconorg-11557	268	5	value	value	NOUN
fueconorg-11557	268	6	of	of	ADP
fueconorg-11557	268	7	receivable	receivable	ADJ
fueconorg-11557	268	8	(	(	PUNCT
fueconorg-11557	268	9	recevb	recevb	PROPN
fueconorg-11557	268	10	)	)	PUNCT
fueconorg-11557	268	11	is	be	AUX
fueconorg-11557	268	12	67640	67640	NUM
fueconorg-11557	268	13	while	while	SCONJ
fueconorg-11557	268	14	the	the	DET
fueconorg-11557	268	15	maximum	maximum	ADJ
fueconorg-11557	268	16	value	value	NOUN
fueconorg-11557	268	17	is	be	AUX
fueconorg-11557	268	18	1.07e+08	1.07e+08	NUM
fueconorg-11557	268	19	.	.	PUNCT
fueconorg-11557	269	1	the	the	DET
fueconorg-11557	269	2	mean	mean	NOUN
fueconorg-11557	269	3	of	of	ADP
fueconorg-11557	269	4	9531966	9531966	NUM
fueconorg-11557	269	5	displays	display	NOUN
fueconorg-11557	269	6	that	that	SCONJ
fueconorg-11557	269	7	it	it	PRON
fueconorg-11557	269	8	took	take	VERB
fueconorg-11557	269	9	the	the	DET
fueconorg-11557	269	10	sampled	sample	VERB
fueconorg-11557	269	11	companies	company	NOUN
fueconorg-11557	269	12	95	95	NUM
fueconorg-11557	269	13	working	work	VERB
fueconorg-11557	269	14	capital	capital	NOUN
fueconorg-11557	269	15	and	and	CCONJ
fueconorg-11557	269	16	tax	tax	NOUN
fueconorg-11557	269	17	payable	payable	ADJ
fueconorg-11557	269	18	:	:	PUNCT
fueconorg-11557	269	19	analysis	analysis	NOUN
fueconorg-11557	269	20	of	of	ADP
fueconorg-11557	269	21	interrelationship	interrelationship	NOUN
fueconorg-11557	269	22	in	in	ADP
fueconorg-11557	269	23	manufacturing	manufacture	VERB
fueconorg-11557	269	24	companies	company	NOUN
fueconorg-11557	269	25	37	37	NUM
fueconorg-11557	269	26	days	day	NOUN
fueconorg-11557	269	27	to	to	PART
fueconorg-11557	269	28	collect	collect	VERB
fueconorg-11557	269	29	receivable	receivable	NOUN
fueconorg-11557	269	30	from	from	ADP
fueconorg-11557	269	31	their	their	PRON
fueconorg-11557	269	32	customers	customer	NOUN
fueconorg-11557	269	33	.	.	PUNCT
fueconorg-11557	270	1	this	this	PRON
fueconorg-11557	270	2	is	be	AUX
fueconorg-11557	270	3	an	an	DET
fueconorg-11557	270	4	indication	indication	NOUN
fueconorg-11557	270	5	that	that	SCONJ
fueconorg-11557	270	6	manufacturing	manufacturing	NOUN
fueconorg-11557	270	7	companies	company	NOUN
fueconorg-11557	270	8	create	create	VERB
fueconorg-11557	270	9	vacuum	vacuum	NOUN
fueconorg-11557	270	10	for	for	ADP
fueconorg-11557	270	11	credit	credit	NOUN
fueconorg-11557	270	12	sales	sale	NOUN
fueconorg-11557	270	13	for	for	ADP
fueconorg-11557	270	14	their	their	PRON
fueconorg-11557	270	15	customers	customer	NOUN
fueconorg-11557	270	16	which	which	PRON
fueconorg-11557	270	17	invariably	invariably	ADV
fueconorg-11557	270	18	shows	show	VERB
fueconorg-11557	270	19	that	that	SCONJ
fueconorg-11557	270	20	the	the	DET
fueconorg-11557	270	21	companies	company	NOUN
fueconorg-11557	270	22	have	have	VERB
fueconorg-11557	270	23	market	market	NOUN
fueconorg-11557	270	24	share	share	NOUN
fueconorg-11557	270	25	potency	potency	NOUN
fueconorg-11557	270	26	among	among	ADP
fueconorg-11557	270	27	their	their	PRON
fueconorg-11557	270	28	competitors	competitor	NOUN
fueconorg-11557	270	29	in	in	ADP
fueconorg-11557	270	30	the	the	DET
fueconorg-11557	270	31	country	country	NOUN
fueconorg-11557	270	32	.	.	PUNCT
fueconorg-11557	271	1	in	in	ADP
fueconorg-11557	271	2	the	the	DET
fueconorg-11557	271	3	same	same	ADJ
fueconorg-11557	271	4	vein	vein	NOUN
fueconorg-11557	271	5	,	,	PUNCT
fueconorg-11557	271	6	payable	payable	ADJ
fueconorg-11557	271	7	(	(	PUNCT
fueconorg-11557	271	8	paybl	paybl	NOUN
fueconorg-11557	271	9	)	)	PUNCT
fueconorg-11557	271	10	possessed	possess	VERB
fueconorg-11557	271	11	the	the	DET
fueconorg-11557	271	12	minimum	minimum	ADJ
fueconorg-11557	271	13	value	value	NOUN
fueconorg-11557	271	14	of	of	ADP
fueconorg-11557	271	15	136977	136977	NUM
fueconorg-11557	271	16	and	and	CCONJ
fueconorg-11557	271	17	maximum	maximum	ADJ
fueconorg-11557	271	18	value	value	NOUN
fueconorg-11557	271	19	of	of	ADP
fueconorg-11557	271	20	1.90e+08	1.90e+08	NUM
fueconorg-11557	271	21	.	.	PUNCT
fueconorg-11557	272	1	the	the	DET
fueconorg-11557	272	2	mean	mean	NOUN
fueconorg-11557	272	3	of	of	ADP
fueconorg-11557	272	4	payable	payable	ADJ
fueconorg-11557	272	5	is	be	AUX
fueconorg-11557	272	6	1.66e+07	1.66e+07	NUM
fueconorg-11557	272	7	which	which	PRON
fueconorg-11557	272	8	displayed	display	VERB
fueconorg-11557	272	9	that	that	SCONJ
fueconorg-11557	272	10	companies	company	NOUN
fueconorg-11557	272	11	also	also	ADV
fueconorg-11557	272	12	buy	buy	VERB
fueconorg-11557	272	13	goods	good	NOUN
fueconorg-11557	272	14	on	on	ADP
fueconorg-11557	272	15	credit	credit	NOUN
fueconorg-11557	272	16	from	from	ADP
fueconorg-11557	272	17	their	their	PRON
fueconorg-11557	272	18	suppliers	supplier	NOUN
fueconorg-11557	272	19	for	for	ADP
fueconorg-11557	272	20	sustainability	sustainability	NOUN
fueconorg-11557	272	21	of	of	ADP
fueconorg-11557	272	22	the	the	DET
fueconorg-11557	272	23	companies	company	NOUN
fueconorg-11557	272	24	,	,	PUNCT
fueconorg-11557	272	25	and	and	CCONJ
fueconorg-11557	272	26	make	make	VERB
fueconorg-11557	272	27	payment	payment	NOUN
fueconorg-11557	272	28	in	in	ADP
fueconorg-11557	272	29	166	166	NUM
fueconorg-11557	272	30	days	day	NOUN
fueconorg-11557	272	31	.	.	PUNCT
fueconorg-11557	273	1	the	the	PRON
fueconorg-11557	273	2	longer	long	ADV
fueconorg-11557	273	3	the	the	DET
fueconorg-11557	273	4	time	time	NOUN
fueconorg-11557	273	5	the	the	DET
fueconorg-11557	273	6	company	company	NOUN
fueconorg-11557	273	7	withholds	withhold	VERB
fueconorg-11557	273	8	suppliers	supplier	NOUN
fueconorg-11557	273	9	’	'	PUNCT
fueconorg-11557	273	10	resources	resource	NOUN
fueconorg-11557	273	11	,	,	PUNCT
fueconorg-11557	273	12	the	the	DET
fueconorg-11557	273	13	lesser	less	ADJ
fueconorg-11557	273	14	is	be	AUX
fueconorg-11557	273	15	the	the	DET
fueconorg-11557	273	16	value	value	NOUN
fueconorg-11557	273	17	of	of	ADP
fueconorg-11557	273	18	payable	payable	NOUN
fueconorg-11557	273	19	.	.	PUNCT
fueconorg-11557	274	1	this	this	PRON
fueconorg-11557	274	2	indicated	indicate	VERB
fueconorg-11557	274	3	that	that	SCONJ
fueconorg-11557	274	4	withholding	withholding	NOUN
fueconorg-11557	274	5	suppliers	supplier	NOUN
fueconorg-11557	274	6	’	'	PUNCT
fueconorg-11557	274	7	resources	resource	NOUN
fueconorg-11557	274	8	brings	bring	VERB
fueconorg-11557	274	9	cash	cash	NOUN
fueconorg-11557	274	10	inflow	inflow	NOUN
fueconorg-11557	274	11	and	and	CCONJ
fueconorg-11557	274	12	profitability	profitability	NOUN
fueconorg-11557	274	13	to	to	ADP
fueconorg-11557	274	14	the	the	DET
fueconorg-11557	274	15	organization	organization	NOUN
fueconorg-11557	274	16	due	due	ADP
fueconorg-11557	274	17	to	to	ADP
fueconorg-11557	274	18	the	the	DET
fueconorg-11557	274	19	fact	fact	NOUN
fueconorg-11557	274	20	that	that	SCONJ
fueconorg-11557	274	21	cash	cash	NOUN
fueconorg-11557	274	22	withholds	withhold	VERB
fueconorg-11557	274	23	to	to	PART
fueconorg-11557	274	24	settle	settle	VERB
fueconorg-11557	274	25	suppliers	supplier	NOUN
fueconorg-11557	274	26	are	be	AUX
fueconorg-11557	274	27	effectively	effectively	ADV
fueconorg-11557	274	28	reemployed	reemploye	VERB
fueconorg-11557	274	29	for	for	ADP
fueconorg-11557	274	30	production	production	NOUN
fueconorg-11557	274	31	strengths	strength	NOUN
fueconorg-11557	274	32	which	which	PRON
fueconorg-11557	274	33	ultimately	ultimately	ADV
fueconorg-11557	274	34	increases	increase	VERB
fueconorg-11557	274	35	taxable	taxable	ADJ
fueconorg-11557	274	36	income	income	NOUN
fueconorg-11557	274	37	.	.	PUNCT
fueconorg-11557	275	1	credits	credit	NOUN
fueconorg-11557	275	2	owing	owe	VERB
fueconorg-11557	275	3	by	by	ADP
fueconorg-11557	275	4	the	the	DET
fueconorg-11557	275	5	company	company	NOUN
fueconorg-11557	275	6	as	as	ADP
fueconorg-11557	275	7	results	result	NOUN
fueconorg-11557	275	8	of	of	ADP
fueconorg-11557	275	9	unavailable	unavailable	ADJ
fueconorg-11557	275	10	resources	resource	NOUN
fueconorg-11557	275	11	enhanced	enhance	VERB
fueconorg-11557	275	12	company	company	NOUN
fueconorg-11557	275	13	performance	performance	NOUN
fueconorg-11557	275	14	.	.	PUNCT
fueconorg-11557	276	1	furthermore	furthermore	ADV
fueconorg-11557	276	2	,	,	PUNCT
fueconorg-11557	276	3	cashh	cashh	PROPN
fueconorg-11557	276	4	minimum	minimum	NOUN
fueconorg-11557	276	5	value	value	NOUN
fueconorg-11557	276	6	both	both	CCONJ
fueconorg-11557	276	7	at	at	ADP
fueconorg-11557	276	8	hand	hand	NOUN
fueconorg-11557	276	9	and	and	CCONJ
fueconorg-11557	276	10	in	in	ADP
fueconorg-11557	276	11	banks	bank	NOUN
fueconorg-11557	276	12	is	be	AUX
fueconorg-11557	276	13	633423	633423	NUM
fueconorg-11557	276	14	with	with	ADP
fueconorg-11557	276	15	maximum	maximum	ADJ
fueconorg-11557	276	16	value	value	NOUN
fueconorg-11557	276	17	of	of	ADP
fueconorg-11557	276	18	2.76e+08	2.76e+08	NUM
fueconorg-11557	276	19	.	.	PUNCT
fueconorg-11557	277	1	this	this	PRON
fueconorg-11557	277	2	is	be	AUX
fueconorg-11557	277	3	an	an	DET
fueconorg-11557	277	4	indication	indication	NOUN
fueconorg-11557	277	5	that	that	SCONJ
fueconorg-11557	277	6	companies	company	NOUN
fueconorg-11557	277	7	possessed	possess	VERB
fueconorg-11557	277	8	financial	financial	ADJ
fueconorg-11557	277	9	power	power	NOUN
fueconorg-11557	277	10	to	to	PART
fueconorg-11557	277	11	meet	meet	VERB
fueconorg-11557	277	12	the	the	DET
fueconorg-11557	277	13	urgent	urgent	ADJ
fueconorg-11557	277	14	needs	need	NOUN
fueconorg-11557	277	15	of	of	ADP
fueconorg-11557	277	16	their	their	PRON
fueconorg-11557	277	17	customers	customer	NOUN
fueconorg-11557	277	18	for	for	ADP
fueconorg-11557	277	19	profit	profit	NOUN
fueconorg-11557	277	20	realization	realization	NOUN
fueconorg-11557	277	21	which	which	PRON
fueconorg-11557	277	22	invariably	invariably	ADV
fueconorg-11557	277	23	enhances	enhance	VERB
fueconorg-11557	277	24	tax	tax	NOUN
fueconorg-11557	277	25	payable	payable	ADJ
fueconorg-11557	277	26	by	by	ADP
fueconorg-11557	277	27	the	the	DET
fueconorg-11557	277	28	manufacturing	manufacturing	NOUN
fueconorg-11557	277	29	companies	company	NOUN
fueconorg-11557	277	30	.	.	PUNCT
fueconorg-11557	278	1	the	the	DET
fueconorg-11557	278	2	minimum	minimum	ADJ
fueconorg-11557	278	3	total	total	ADJ
fueconorg-11557	278	4	assets	asset	NOUN
fueconorg-11557	278	5	(	(	PUNCT
fueconorg-11557	278	6	totasst	totasst	NOUN
fueconorg-11557	278	7	)	)	PUNCT
fueconorg-11557	278	8	of	of	ADP
fueconorg-11557	278	9	the	the	DET
fueconorg-11557	278	10	manufacturing	manufacturing	NOUN
fueconorg-11557	278	11	companies	company	NOUN
fueconorg-11557	278	12	selected	select	VERB
fueconorg-11557	278	13	is	be	AUX
fueconorg-11557	278	14	1839132	1839132	NUM
fueconorg-11557	278	15	while	while	SCONJ
fueconorg-11557	278	16	maximum	maximum	ADJ
fueconorg-11557	278	17	total	total	ADJ
fueconorg-11557	278	18	assets	asset	NOUN
fueconorg-11557	278	19	is	be	AUX
fueconorg-11557	278	20	6.16e+08	6.16e+08	NUM
fueconorg-11557	278	21	with	with	ADP
fueconorg-11557	278	22	the	the	DET
fueconorg-11557	278	23	standard	standard	ADJ
fueconorg-11557	278	24	deviation	deviation	NOUN
fueconorg-11557	278	25	and	and	CCONJ
fueconorg-11557	278	26	mean	mean	ADJ
fueconorg-11557	278	27	value	value	NOUN
fueconorg-11557	278	28	of	of	ADP
fueconorg-11557	278	29	1.18e+07	1.18e+07	PROPN
fueconorg-11557	278	30	and	and	CCONJ
fueconorg-11557	278	31	8.28e+07	8.28e+07	NUM
fueconorg-11557	278	32	respectively	respectively	ADV
fueconorg-11557	278	33	are	be	AUX
fueconorg-11557	278	34	the	the	DET
fueconorg-11557	278	35	indications	indication	NOUN
fueconorg-11557	278	36	of	of	ADP
fueconorg-11557	278	37	financial	financial	ADJ
fueconorg-11557	278	38	potency	potency	NOUN
fueconorg-11557	278	39	to	to	PART
fueconorg-11557	278	40	sustain	sustain	VERB
fueconorg-11557	278	41	wind	wind	NOUN
fueconorg-11557	278	42	up	up	ADP
fueconorg-11557	278	43	in	in	ADP
fueconorg-11557	278	44	case	case	NOUN
fueconorg-11557	278	45	of	of	ADP
fueconorg-11557	278	46	any	any	DET
fueconorg-11557	278	47	financial	financial	ADJ
fueconorg-11557	278	48	challenges	challenge	NOUN
fueconorg-11557	278	49	.	.	PUNCT
fueconorg-11557	279	1	more	more	ADV
fueconorg-11557	279	2	so	so	ADV
fueconorg-11557	279	3	,	,	PUNCT
fueconorg-11557	279	4	shareholders	shareholder	NOUN
fueconorg-11557	279	5	’	'	PUNCT
fueconorg-11557	279	6	funds	fund	NOUN
fueconorg-11557	279	7	(	(	PUNCT
fueconorg-11557	279	8	shfund	shfund	PROPN
fueconorg-11557	279	9	)	)	PUNCT
fueconorg-11557	279	10	possessed	possess	VERB
fueconorg-11557	279	11	minimum	minimum	NOUN
fueconorg-11557	279	12	value	value	NOUN
fueconorg-11557	279	13	of	of	ADP
fueconorg-11557	279	14	302969	302969	NUM
fueconorg-11557	279	15	and	and	CCONJ
fueconorg-11557	279	16	maximum	maximum	ADJ
fueconorg-11557	279	17	value	value	NOUN
fueconorg-11557	279	18	of	of	ADP
fueconorg-11557	279	19	3.95e+08	3.95e+08	PROPN
fueconorg-11557	279	20	.	.	PUNCT
fueconorg-11557	280	1	these	these	PRON
fueconorg-11557	280	2	showed	show	VERB
fueconorg-11557	280	3	the	the	DET
fueconorg-11557	280	4	investment	investment	NOUN
fueconorg-11557	280	5	levels	level	NOUN
fueconorg-11557	280	6	of	of	ADP
fueconorg-11557	280	7	all	all	DET
fueconorg-11557	280	8	the	the	DET
fueconorg-11557	280	9	shareholders	shareholder	NOUN
fueconorg-11557	280	10	which	which	PRON
fueconorg-11557	280	11	must	must	AUX
fueconorg-11557	280	12	be	be	AUX
fueconorg-11557	280	13	maximized	maximize	VERB
fueconorg-11557	280	14	and	and	CCONJ
fueconorg-11557	280	15	protected	protect	VERB
fueconorg-11557	280	16	by	by	ADP
fueconorg-11557	280	17	the	the	DET
fueconorg-11557	280	18	organizations	organization	NOUN
fueconorg-11557	280	19	.	.	PUNCT
fueconorg-11557	281	1	lastly	lastly	ADV
fueconorg-11557	281	2	,	,	PUNCT
fueconorg-11557	281	3	the	the	DET
fueconorg-11557	281	4	profit	profit	NOUN
fueconorg-11557	281	5	before	before	ADP
fueconorg-11557	281	6	tax	tax	NOUN
fueconorg-11557	281	7	(	(	PUNCT
fueconorg-11557	281	8	pbt	pbt	PROPN
fueconorg-11557	281	9	)	)	PUNCT
fueconorg-11557	281	10	which	which	PRON
fueconorg-11557	281	11	is	be	AUX
fueconorg-11557	281	12	the	the	DET
fueconorg-11557	281	13	yardstick	yardstick	NOUN
fueconorg-11557	281	14	of	of	ADP
fueconorg-11557	281	15	tax	tax	NOUN
fueconorg-11557	281	16	payable	payable	NOUN
fueconorg-11557	281	17	has	have	VERB
fueconorg-11557	281	18	minimum	minimum	ADJ
fueconorg-11557	281	19	value	value	NOUN
fueconorg-11557	281	20	of	of	ADP
fueconorg-11557	281	21	9754273	9754273	NUM
fueconorg-11557	281	22	and	and	CCONJ
fueconorg-11557	281	23	maximum	maximum	ADJ
fueconorg-11557	281	24	value	value	NOUN
fueconorg-11557	281	25	of	of	ADP
fueconorg-11557	281	26	6.36e+07	6.36e+07	PROPN
fueconorg-11557	281	27	with	with	ADP
fueconorg-11557	281	28	the	the	DET
fueconorg-11557	281	29	standard	standard	ADJ
fueconorg-11557	281	30	deviation	deviation	NOUN
fueconorg-11557	281	31	and	and	CCONJ
fueconorg-11557	281	32	mean	mean	ADJ
fueconorg-11557	281	33	value	value	NOUN
fueconorg-11557	281	34	of	of	ADP
fueconorg-11557	281	35	1.18e+07	1.18e+07	PROPN
fueconorg-11557	281	36	and	and	CCONJ
fueconorg-11557	281	37	7306788	7306788	NUM
fueconorg-11557	281	38	respectively	respectively	ADV
fueconorg-11557	281	39	.	.	PUNCT
fueconorg-11557	282	1	table	table	NOUN
fueconorg-11557	282	2	3	3	NUM
fueconorg-11557	282	3	correlation	correlation	NOUN
fueconorg-11557	282	4	analysis	analysis	NOUN
fueconorg-11557	282	5	taxpab	taxpab	PROPN
fueconorg-11557	282	6	invetry	invetry	PROPN
fueconorg-11557	282	7	recevb	recevb	PROPN
fueconorg-11557	282	8	paybl	paybl	PROPN
fueconorg-11557	282	9	cashh	cashh	PROPN
fueconorg-11557	282	10	totasst	totasst	VERB
fueconorg-11557	282	11	shfund	shfund	PROPN
fueconorg-11557	282	12	pbt	pbt	PROPN
fueconorg-11557	282	13	taxpab	taxpab	PROPN
fueconorg-11557	282	14	1.0000	1.0000	NUM
fueconorg-11557	282	15	invetry	invetry	NOUN
fueconorg-11557	282	16	0.5687	0.5687	NUM
fueconorg-11557	282	17	*	*	PROPN
fueconorg-11557	282	18	1.0000	1.0000	NUM
fueconorg-11557	282	19	recevb	recevb	NOUN
fueconorg-11557	282	20	0.5029	0.5029	NUM
fueconorg-11557	282	21	*	*	NOUN
fueconorg-11557	282	22	0.5547	0.5547	NUM
fueconorg-11557	282	23	*	*	SYM
fueconorg-11557	282	24	1.0000	1.0000	NUM
fueconorg-11557	282	25	paybl	paybl	NOUN
fueconorg-11557	282	26	0.5492	0.5492	NUM
fueconorg-11557	282	27	*	*	SYM
fueconorg-11557	282	28	0.5947	0.5947	NUM
fueconorg-11557	282	29	*	*	PUNCT
fueconorg-11557	282	30	0.4637	0.4637	NUM
fueconorg-11557	282	31	*	*	PUNCT
fueconorg-11557	282	32	1.0000	1.0000	NUM
fueconorg-11557	282	33	cashh	cashh	NOUN
fueconorg-11557	282	34	0.5537	0.5537	PROPN
fueconorg-11557	282	35	*	*	SYM
fueconorg-11557	282	36	0.6288	0.6288	NUM
fueconorg-11557	282	37	*	*	SYM
fueconorg-11557	282	38	0.5690	0.5690	NUM
fueconorg-11557	282	39	*	*	PUNCT
fueconorg-11557	282	40	0.8935	0.8935	NUM
fueconorg-11557	282	41	*	*	PUNCT
fueconorg-11557	282	42	1.0000	1.0000	NUM
fueconorg-11557	282	43	totasst	totasst	NOUN
fueconorg-11557	282	44	0.2851	0.2851	NUM
fueconorg-11557	282	45	*	*	PUNCT
fueconorg-11557	283	1	0.5186	0.5186	NUM
fueconorg-11557	283	2	*	*	PUNCT
fueconorg-11557	283	3	0.3583	0.3583	NUM
fueconorg-11557	283	4	*	*	SYM
fueconorg-11557	283	5	0.6213	0.6213	NUM
fueconorg-11557	283	6	*	*	SYM
fueconorg-11557	283	7	0.6122	0.6122	NUM
fueconorg-11557	283	8	*	*	SYM
fueconorg-11557	283	9	1.0000	1.0000	NUM
fueconorg-11557	283	10	shfund	shfund	ADJ
fueconorg-11557	283	11	0.2741	0.2741	NUM
fueconorg-11557	283	12	*	*	PUNCT
fueconorg-11557	283	13	0.6180	0.6180	NUM
fueconorg-11557	283	14	*	*	PUNCT
fueconorg-11557	283	15	0.3637	0.3637	NUM
fueconorg-11557	283	16	*	*	NOUN
fueconorg-11557	283	17	0.5483	0.5483	NUM
fueconorg-11557	283	18	*	*	SYM
fueconorg-11557	283	19	0.6474	0.6474	NUM
fueconorg-11557	283	20	*	*	SYM
fueconorg-11557	283	21	0.6575	0.6575	NUM
fueconorg-11557	283	22	*	*	PROPN
fueconorg-11557	283	23	1.0000	1.0000	NUM
fueconorg-11557	283	24	pbt	pbt	PROPN
fueconorg-11557	283	25	0.5908	0.5908	NUM
fueconorg-11557	283	26	*	*	PUNCT
fueconorg-11557	283	27	0.6408	0.6408	NUM
fueconorg-11557	283	28	*	*	PUNCT
fueconorg-11557	283	29	0.5520	0.5520	NUM
fueconorg-11557	283	30	*	*	NOUN
fueconorg-11557	283	31	0.6532	0.6532	NUM
fueconorg-11557	283	32	*	*	PUNCT
fueconorg-11557	283	33	0.6195	0.6195	NUM
fueconorg-11557	283	34	*	*	NOUN
fueconorg-11557	283	35	0.5576	0.5576	NUM
fueconorg-11557	283	36	*	*	SYM
fueconorg-11557	283	37	0.6168	0.6168	NUM
fueconorg-11557	283	38	*	*	SYM
fueconorg-11557	283	39	1.0000	1.0000	NUM
fueconorg-11557	283	40	source	source	NOUN
fueconorg-11557	283	41	:	:	PUNCT
fueconorg-11557	283	42	researchers	researcher	NOUN
fueconorg-11557	283	43	’	'	PUNCT
fueconorg-11557	283	44	compilation	compilation	NOUN
fueconorg-11557	283	45	(	(	PUNCT
fueconorg-11557	283	46	2023	2023	NUM
fueconorg-11557	283	47	)	)	PUNCT
fueconorg-11557	283	48	table	table	NOUN
fueconorg-11557	283	49	3	3	NUM
fueconorg-11557	283	50	explained	explain	VERB
fueconorg-11557	283	51	the	the	DET
fueconorg-11557	283	52	absence	absence	NOUN
fueconorg-11557	283	53	of	of	ADP
fueconorg-11557	283	54	multicollinearity	multicollinearity	NOUN
fueconorg-11557	283	55	of	of	ADP
fueconorg-11557	283	56	all	all	DET
fueconorg-11557	283	57	the	the	DET
fueconorg-11557	283	58	variables	variable	NOUN
fueconorg-11557	283	59	involved	involve	VERB
fueconorg-11557	283	60	in	in	ADP
fueconorg-11557	283	61	the	the	DET
fueconorg-11557	283	62	study	study	NOUN
fueconorg-11557	283	63	.	.	PUNCT
fueconorg-11557	284	1	it	it	PRON
fueconorg-11557	284	2	was	be	AUX
fueconorg-11557	284	3	discovered	discover	VERB
fueconorg-11557	284	4	that	that	SCONJ
fueconorg-11557	284	5	all	all	DET
fueconorg-11557	284	6	variables	variable	NOUN
fueconorg-11557	284	7	are	be	AUX
fueconorg-11557	284	8	devoid	devoid	ADJ
fueconorg-11557	284	9	of	of	ADP
fueconorg-11557	284	10	multicollinearity	multicollinearity	NOUN
fueconorg-11557	284	11	because	because	SCONJ
fueconorg-11557	284	12	all	all	DET
fueconorg-11557	284	13	the	the	DET
fueconorg-11557	284	14	variables	variable	NOUN
fueconorg-11557	284	15	coefficient	coefficient	NOUN
fueconorg-11557	284	16	or	or	CCONJ
fueconorg-11557	284	17	values	value	NOUN
fueconorg-11557	284	18	are	be	AUX
fueconorg-11557	284	19	absolutely	absolutely	ADV
fueconorg-11557	284	20	below	below	ADP
fueconorg-11557	284	21	0.8000	0.8000	NUM
fueconorg-11557	284	22	which	which	PRON
fueconorg-11557	284	23	is	be	AUX
fueconorg-11557	284	24	the	the	DET
fueconorg-11557	284	25	benchmark	benchmark	ADJ
fueconorg-11557	284	26	value	value	NOUN
fueconorg-11557	284	27	for	for	ADP
fueconorg-11557	284	28	multicollinearity	multicollinearity	NOUN
fueconorg-11557	284	29	.	.	PUNCT
fueconorg-11557	285	1	once	once	ADV
fueconorg-11557	285	2	there	there	PRON
fueconorg-11557	285	3	is	be	VERB
fueconorg-11557	285	4	absence	absence	NOUN
fueconorg-11557	285	5	of	of	ADP
fueconorg-11557	285	6	multicollinearity	multicollinearity	NOUN
fueconorg-11557	285	7	,	,	PUNCT
fueconorg-11557	285	8	the	the	DET
fueconorg-11557	285	9	next	next	ADJ
fueconorg-11557	285	10	viable	viable	ADJ
fueconorg-11557	285	11	step	step	NOUN
fueconorg-11557	285	12	is	be	AUX
fueconorg-11557	285	13	to	to	PART
fueconorg-11557	285	14	progress	progress	VERB
fueconorg-11557	285	15	to	to	ADP
fueconorg-11557	285	16	heteroskedacity	heteroskedacity	NOUN
fueconorg-11557	285	17	.	.	PUNCT
fueconorg-11557	286	1	38	38	NUM
fueconorg-11557	286	2	t.	t.	NOUN
fueconorg-11557	286	3	a.	a.	NOUN
fueconorg-11557	286	4	adegbite	adegbite	PROPN
fueconorg-11557	286	5	,	,	PUNCT
fueconorg-11557	286	6	s.	s.	PROPN
fueconorg-11557	286	7	j.	j.	PROPN
fueconorg-11557	286	8	inyada	inyada	PROPN
fueconorg-11557	286	9	table	table	NOUN
fueconorg-11557	286	10	4	4	NUM
fueconorg-11557	286	11	variance	variance	NOUN
fueconorg-11557	286	12	inflation	inflation	NOUN
fueconorg-11557	286	13	factor	factor	NOUN
fueconorg-11557	286	14	(	(	PUNCT
fueconorg-11557	286	15	vif	vif	NOUN
fueconorg-11557	286	16	)	)	PUNCT
fueconorg-11557	286	17	variable	variable	NOUN
fueconorg-11557	286	18	vif	vif	NOUN
fueconorg-11557	286	19	1	1	NUM
fueconorg-11557	286	20	/	/	SYM
fueconorg-11557	286	21	vif	vif	NOUN
fueconorg-11557	286	22	totasst	totasst	VERB
fueconorg-11557	286	23	25.23	25.23	NUM
fueconorg-11557	286	24	0.039643	0.039643	NUM
fueconorg-11557	286	25	shfund	shfund	VERB
fueconorg-11557	286	26	20.84	20.84	NUM
fueconorg-11557	286	27	0.047995	0.047995	NUM
fueconorg-11557	286	28	cashh	cashh	NOUN
fueconorg-11557	286	29	14.09	14.09	NUM
fueconorg-11557	286	30	0.070987	0.070987	NUM
fueconorg-11557	286	31	invetry	invetry	NOUN
fueconorg-11557	286	32	10.64	10.64	NUM
fueconorg-11557	286	33	0.093972	0.093972	NUM
fueconorg-11557	286	34	paybl	paybl	NOUN
fueconorg-11557	286	35	6.12	6.12	NUM
fueconorg-11557	286	36	0.163282	0.163282	NUM
fueconorg-11557	286	37	pbt	pbt	PROPN
fueconorg-11557	286	38	3.09	3.09	NUM
fueconorg-11557	286	39	0.323488	0.323488	NUM
fueconorg-11557	286	40	recevb	recevb	NOUN
fueconorg-11557	286	41	1.75	1.75	NUM
fueconorg-11557	286	42	0.571994	0.571994	NUM
fueconorg-11557	286	43	mean	mean	NOUN
fueconorg-11557	286	44	vif	vif	PROPN
fueconorg-11557	286	45	11.68	11.68	NUM
fueconorg-11557	286	46	source	source	NOUN
fueconorg-11557	286	47	:	:	PUNCT
fueconorg-11557	286	48	researchers	researcher	NOUN
fueconorg-11557	286	49	’	'	PUNCT
fueconorg-11557	286	50	compilation	compilation	NOUN
fueconorg-11557	286	51	(	(	PUNCT
fueconorg-11557	286	52	2023	2023	NUM
fueconorg-11557	286	53	)	)	PUNCT
fueconorg-11557	286	54	table	table	NOUN
fueconorg-11557	286	55	4	4	NUM
fueconorg-11557	286	56	publicized	publicize	VERB
fueconorg-11557	286	57	that	that	SCONJ
fueconorg-11557	286	58	there	there	PRON
fueconorg-11557	286	59	is	be	VERB
fueconorg-11557	286	60	heteroskedacity	heteroskedacity	NOUN
fueconorg-11557	286	61	in	in	ADP
fueconorg-11557	286	62	variables	variable	NOUN
fueconorg-11557	286	63	(	(	PUNCT
fueconorg-11557	286	64	totasst	totasst	NOUN
fueconorg-11557	286	65	,	,	PUNCT
fueconorg-11557	286	66	shfund	shfund	PROPN
fueconorg-11557	286	67	,	,	PUNCT
fueconorg-11557	286	68	cashh	cashh	PROPN
fueconorg-11557	286	69	and	and	CCONJ
fueconorg-11557	286	70	invetry	invetry	PROPN
fueconorg-11557	286	71	)	)	PUNCT
fueconorg-11557	286	72	because	because	SCONJ
fueconorg-11557	286	73	the	the	DET
fueconorg-11557	286	74	vif	vif	NOUN
fueconorg-11557	286	75	values	value	NOUN
fueconorg-11557	286	76	are	be	AUX
fueconorg-11557	286	77	more	more	ADJ
fueconorg-11557	286	78	than	than	ADP
fueconorg-11557	286	79	10	10	NUM
fueconorg-11557	286	80	.	.	PUNCT
fueconorg-11557	287	1	to	to	PART
fueconorg-11557	287	2	get	get	AUX
fueconorg-11557	287	3	rid	rid	VERB
fueconorg-11557	287	4	of	of	ADP
fueconorg-11557	287	5	the	the	DET
fueconorg-11557	287	6	heteroscedasticity	heteroscedasticity	NOUN
fueconorg-11557	287	7	,	,	PUNCT
fueconorg-11557	287	8	linear	linear	ADJ
fueconorg-11557	287	9	regression	regression	NOUN
fueconorg-11557	287	10	was	be	AUX
fueconorg-11557	287	11	incorporated	incorporate	VERB
fueconorg-11557	287	12	as	as	SCONJ
fueconorg-11557	287	13	shown	show	VERB
fueconorg-11557	287	14	in	in	ADP
fueconorg-11557	287	15	the	the	DET
fueconorg-11557	287	16	column	column	NOUN
fueconorg-11557	287	17	2	2	NUM
fueconorg-11557	287	18	of	of	ADP
fueconorg-11557	287	19	table	table	NOUN
fueconorg-11557	287	20	4	4	NUM
fueconorg-11557	287	21	.	.	PUNCT
fueconorg-11557	287	22	table	table	NOUN
fueconorg-11557	287	23	5	5	NUM
fueconorg-11557	287	24	the	the	DET
fueconorg-11557	287	25	effect	effect	NOUN
fueconorg-11557	287	26	of	of	ADP
fueconorg-11557	287	27	working	work	VERB
fueconorg-11557	287	28	capital	capital	NOUN
fueconorg-11557	287	29	on	on	ADP
fueconorg-11557	287	30	tax	tax	NOUN
fueconorg-11557	287	31	payable	payable	ADJ
fueconorg-11557	287	32	in	in	ADP
fueconorg-11557	287	33	nigeria	nigeria	PROPN
fueconorg-11557	287	34	manufacturing	manufacturing	NOUN
fueconorg-11557	287	35	companies	company	NOUN
fueconorg-11557	287	36	taxpab	taxpab	NOUN
fueconorg-11557	287	37	polled	poll	VERB
fueconorg-11557	287	38	(	(	PUNCT
fueconorg-11557	287	39	effects	effect	NOUN
fueconorg-11557	287	40	)	)	PUNCT
fueconorg-11557	287	41	linear	linear	PROPN
fueconorg-11557	287	42	fixed	fix	VERB
fueconorg-11557	287	43	(	(	PUNCT
fueconorg-11557	287	44	effects	effect	NOUN
fueconorg-11557	287	45	)	)	PUNCT
fueconorg-11557	287	46	random	random	ADJ
fueconorg-11557	287	47	(	(	PUNCT
fueconorg-11557	287	48	effects	effect	NOUN
fueconorg-11557	287	49	)	)	PUNCT
fueconorg-11557	287	50	random	random	ADJ
fueconorg-11557	287	51	(	(	PUNCT
fueconorg-11557	287	52	effects	effect	NOUN
fueconorg-11557	287	53	)	)	PUNCT
fueconorg-11557	287	54	robust	robust	ADJ
fueconorg-11557	287	55	fgls	fgls	NOUN
fueconorg-11557	287	56	regression	regression	NOUN
fueconorg-11557	287	57	regression	regression	NOUN
fueconorg-11557	287	58	regression	regression	NOUN
fueconorg-11557	287	59	regression	regression	NOUN
fueconorg-11557	287	60	regression	regression	NOUN
fueconorg-11557	287	61	regression	regression	NOUN
fueconorg-11557	287	62	invetry	invetry	NOUN
fueconorg-11557	287	63	0.0641	0.0641	NUM
fueconorg-11557	288	1	0.0641	0.0641	NUM
fueconorg-11557	288	2	0.0785	0.0785	NUM
fueconorg-11557	288	3	0.0641	0.0641	NUM
fueconorg-11557	288	4	0.0641	0.0641	NUM
fueconorg-11557	288	5	0.0485	0.0485	NUM
fueconorg-11557	288	6	*	*	PUNCT
fueconorg-11557	288	7	*	*	PUNCT
fueconorg-11557	288	8	*	*	PUNCT
fueconorg-11557	288	9	(	(	PUNCT
fueconorg-11557	288	10	1.29	1.29	NUM
fueconorg-11557	288	11	)	)	PUNCT
fueconorg-11557	288	12	(	(	PUNCT
fueconorg-11557	288	13	1.12	1.12	NUM
fueconorg-11557	288	14	)	)	PUNCT
fueconorg-11557	288	15	(	(	PUNCT
fueconorg-11557	288	16	1.29	1.29	NUM
fueconorg-11557	288	17	)	)	PUNCT
fueconorg-11557	288	18	(	(	PUNCT
fueconorg-11557	288	19	1.29	1.29	NUM
fueconorg-11557	288	20	)	)	PUNCT
fueconorg-11557	288	21	(	(	PUNCT
fueconorg-11557	288	22	1.54	1.54	NUM
fueconorg-11557	288	23	)	)	PUNCT
fueconorg-11557	288	24	(	(	PUNCT
fueconorg-11557	288	25	4.74	4.74	NUM
fueconorg-11557	288	26	)	)	PUNCT
fueconorg-11557	288	27	recevb	recevb	VERB
fueconorg-11557	288	28	0.0177	0.0177	NUM
fueconorg-11557	288	29	0.0177	0.0177	NUM
fueconorg-11557	288	30	0.0124	0.0124	NUM
fueconorg-11557	288	31	0.0177	0.0177	NUM
fueconorg-11557	288	32	0.0177	0.0177	NUM
fueconorg-11557	288	33	*	*	PUNCT
fueconorg-11557	288	34	*	*	PUNCT
fueconorg-11557	288	35	*	*	PUNCT
fueconorg-11557	288	36	0.0164	0.0164	NUM
fueconorg-11557	288	37	*	*	PUNCT
fueconorg-11557	288	38	*	*	PUNCT
fueconorg-11557	288	39	*	*	PUNCT
fueconorg-11557	288	40	(	(	PUNCT
fueconorg-11557	288	41	1.24	1.24	NUM
fueconorg-11557	288	42	)	)	PUNCT
fueconorg-11557	288	43	(	(	PUNCT
fueconorg-11557	288	44	1.37	1.37	NUM
fueconorg-11557	288	45	)	)	PUNCT
fueconorg-11557	288	46	(	(	PUNCT
fueconorg-11557	288	47	0.74	0.74	NUM
fueconorg-11557	288	48	)	)	PUNCT
fueconorg-11557	288	49	(	(	PUNCT
fueconorg-11557	288	50	1.24	1.24	NUM
fueconorg-11557	288	51	)	)	PUNCT
fueconorg-11557	288	52	(	(	PUNCT
fueconorg-11557	288	53	7.57	7.57	NUM
fueconorg-11557	288	54	)	)	PUNCT
fueconorg-11557	288	55	(	(	PUNCT
fueconorg-11557	288	56	5.97	5.97	NUM
fueconorg-11557	288	57	)	)	PUNCT
fueconorg-11557	288	58	paybl	paybl	NOUN
fueconorg-11557	288	59	0.0147	0.0147	NUM
fueconorg-11557	288	60	0.0147	0.0147	NUM
fueconorg-11557	289	1	0.0210	0.0210	NUM
fueconorg-11557	289	2	0.0147	0.0147	NUM
fueconorg-11557	289	3	0.0147	0.0147	NUM
fueconorg-11557	289	4	0.0138	0.0138	NUM
fueconorg-11557	289	5	*	*	PUNCT
fueconorg-11557	289	6	*	*	PUNCT
fueconorg-11557	289	7	*	*	PUNCT
fueconorg-11557	289	8	(	(	PUNCT
fueconorg-11557	289	9	0.95	0.95	NUM
fueconorg-11557	289	10	)	)	PUNCT
fueconorg-11557	289	11	(	(	PUNCT
fueconorg-11557	289	12	1.15	1.15	NUM
fueconorg-11557	289	13	)	)	PUNCT
fueconorg-11557	289	14	(	(	PUNCT
fueconorg-11557	289	15	1.05	1.05	NUM
fueconorg-11557	289	16	)	)	PUNCT
fueconorg-11557	289	17	(	(	PUNCT
fueconorg-11557	289	18	0.95	0.95	NUM
fueconorg-11557	289	19	)	)	PUNCT
fueconorg-11557	289	20	(	(	PUNCT
fueconorg-11557	289	21	1.16	1.16	NUM
fueconorg-11557	289	22	)	)	PUNCT
fueconorg-11557	289	23	(	(	PUNCT
fueconorg-11557	289	24	5.51	5.51	NUM
fueconorg-11557	289	25	)	)	PUNCT
fueconorg-11557	289	26	cashh	cashh	NOUN
fueconorg-11557	289	27	-0.0152	-0.0152	PROPN
fueconorg-11557	289	28	-0.0152	-0.0152	PROPN
fueconorg-11557	289	29	-0.0258	-0.0258	VERB
fueconorg-11557	289	30	*	*	PUNCT
fueconorg-11557	289	31	-0.0152	-0.0152	PROPN
fueconorg-11557	290	1	-0.0152	-0.0152	PROPN
fueconorg-11557	290	2	-0.0101	-0.0101	VERB
fueconorg-11557	290	3	*	*	PUNCT
fueconorg-11557	290	4	*	*	PUNCT
fueconorg-11557	290	5	*	*	PUNCT
fueconorg-11557	290	6	(	(	PUNCT
fueconorg-11557	290	7	-1.38	-1.38	NOUN
fueconorg-11557	290	8	)	)	PUNCT
fueconorg-11557	290	9	(	(	PUNCT
fueconorg-11557	290	10	-1.04	-1.04	NOUN
fueconorg-11557	290	11	)	)	PUNCT
fueconorg-11557	290	12	(	(	PUNCT
fueconorg-11557	290	13	-1.72	-1.72	NOUN
fueconorg-11557	290	14	)	)	PUNCT
fueconorg-11557	290	15	(	(	PUNCT
fueconorg-11557	290	16	-1.38	-1.38	NOUN
fueconorg-11557	290	17	)	)	PUNCT
fueconorg-11557	290	18	(	(	PUNCT
fueconorg-11557	290	19	-1.25	-1.25	NOUN
fueconorg-11557	290	20	)	)	PUNCT
fueconorg-11557	290	21	(	(	PUNCT
fueconorg-11557	290	22	-3.02	-3.02	X
fueconorg-11557	290	23	)	)	PUNCT
fueconorg-11557	290	24	totasst	totasst	NOUN
fueconorg-11557	290	25	0.0150	0.0150	NUM
fueconorg-11557	290	26	*	*	NOUN
fueconorg-11557	290	27	*	*	PROPN
fueconorg-11557	291	1	0.0150	0.0150	NUM
fueconorg-11557	291	2	0.0126	0.0126	NUM
fueconorg-11557	291	3	0.0150	0.0150	NUM
fueconorg-11557	291	4	*	*	NOUN
fueconorg-11557	291	5	*	*	NOUN
fueconorg-11557	291	6	0.0150	0.0150	NUM
fueconorg-11557	291	7	*	*	PUNCT
fueconorg-11557	291	8	*	*	PUNCT
fueconorg-11557	291	9	*	*	PUNCT
fueconorg-11557	291	10	0.0119	0.0119	NUM
fueconorg-11557	291	11	*	*	PUNCT
fueconorg-11557	291	12	*	*	PUNCT
fueconorg-11557	291	13	*	*	PUNCT
fueconorg-11557	291	14	(	(	PUNCT
fueconorg-11557	291	15	2.20	2.20	NUM
fueconorg-11557	291	16	)	)	PUNCT
fueconorg-11557	291	17	(	(	PUNCT
fueconorg-11557	291	18	0.85	0.85	NUM
fueconorg-11557	291	19	)	)	PUNCT
fueconorg-11557	291	20	(	(	PUNCT
fueconorg-11557	291	21	1.39	1.39	NUM
fueconorg-11557	291	22	)	)	PUNCT
fueconorg-11557	291	23	(	(	PUNCT
fueconorg-11557	291	24	2.20	2.20	NUM
fueconorg-11557	291	25	)	)	PUNCT
fueconorg-11557	291	26	(	(	PUNCT
fueconorg-11557	291	27	3.84	3.84	NUM
fueconorg-11557	291	28	)	)	PUNCT
fueconorg-11557	291	29	(	(	PUNCT
fueconorg-11557	291	30	4.70	4.70	NUM
fueconorg-11557	291	31	)	)	PUNCT
fueconorg-11557	291	32	shfund	shfund	NOUN
fueconorg-11557	291	33	-0.0400	-0.0400	NOUN
fueconorg-11557	291	34	*	*	PUNCT
fueconorg-11557	291	35	*	*	PUNCT
fueconorg-11557	291	36	*	*	PUNCT
fueconorg-11557	291	37	-0.0400	-0.0400	NOUN
fueconorg-11557	291	38	*	*	PUNCT
fueconorg-11557	291	39	-0.0368	-0.0368	PROPN
fueconorg-11557	291	40	*	*	PUNCT
fueconorg-11557	291	41	*	*	PUNCT
fueconorg-11557	291	42	*	*	PUNCT
fueconorg-11557	291	43	-0.0400	-0.0400	NOUN
fueconorg-11557	291	44	*	*	PUNCT
fueconorg-11557	291	45	*	*	PUNCT
fueconorg-11557	291	46	*	*	PUNCT
fueconorg-11557	291	47	-0.0400	-0.0400	NOUN
fueconorg-11557	291	48	*	*	PUNCT
fueconorg-11557	292	1	*	*	PUNCT
fueconorg-11557	292	2	*	*	PUNCT
fueconorg-11557	293	1	-0.0362	-0.0362	PUNCT
fueconorg-11557	293	2	*	*	PUNCT
fueconorg-11557	293	3	*	*	PUNCT
fueconorg-11557	293	4	*	*	PUNCT
fueconorg-11557	293	5	(	(	PUNCT
fueconorg-11557	293	6	-4.06	-4.06	NUM
fueconorg-11557	293	7	)	)	PUNCT
fueconorg-11557	293	8	(	(	PUNCT
fueconorg-11557	293	9	-1.92	-1.92	NUM
fueconorg-11557	293	10	)	)	PUNCT
fueconorg-11557	293	11	(	(	PUNCT
fueconorg-11557	293	12	-3.18	-3.18	NUM
fueconorg-11557	293	13	)	)	PUNCT
fueconorg-11557	293	14	(	(	PUNCT
fueconorg-11557	293	15	-4.06	-4.06	NUM
fueconorg-11557	293	16	)	)	PUNCT
fueconorg-11557	293	17	(	(	PUNCT
fueconorg-11557	293	18	-6.41	-6.41	NOUN
fueconorg-11557	293	19	)	)	PUNCT
fueconorg-11557	293	20	(	(	PUNCT
fueconorg-11557	293	21	-7.46	-7.46	X
fueconorg-11557	293	22	)	)	PUNCT
fueconorg-11557	293	23	pbt	pbt	PROPN
fueconorg-11557	293	24	0.301	0.301	NUM
fueconorg-11557	293	25	*	*	PUNCT
fueconorg-11557	293	26	*	*	PUNCT
fueconorg-11557	293	27	*	*	PUNCT
fueconorg-11557	293	28	0.301	0.301	NUM
fueconorg-11557	293	29	*	*	PUNCT
fueconorg-11557	293	30	*	*	PUNCT
fueconorg-11557	293	31	*	*	PUNCT
fueconorg-11557	293	32	0.291	0.291	NUM
fueconorg-11557	293	33	*	*	PUNCT
fueconorg-11557	293	34	*	*	PUNCT
fueconorg-11557	293	35	*	*	PUNCT
fueconorg-11557	293	36	0.301	0.301	NUM
fueconorg-11557	293	37	*	*	PUNCT
fueconorg-11557	293	38	*	*	PUNCT
fueconorg-11557	293	39	*	*	PUNCT
fueconorg-11557	293	40	0.301	0.301	NUM
fueconorg-11557	293	41	*	*	PUNCT
fueconorg-11557	293	42	*	*	PUNCT
fueconorg-11557	293	43	*	*	PUNCT
fueconorg-11557	293	44	0.300	0.300	NUM
fueconorg-11557	293	45	*	*	PUNCT
fueconorg-11557	293	46	*	*	PUNCT
fueconorg-11557	293	47	*	*	PUNCT
fueconorg-11557	293	48	(	(	PUNCT
fueconorg-11557	293	49	12	12	NUM
fueconorg-11557	293	50	.	.	PUNCT
fueconorg-11557	294	1	(	(	PUNCT
fueconorg-11557	294	2	7.25	7.25	NUM
fueconorg-11557	294	3	)	)	PUNCT
fueconorg-11557	294	4	(	(	PUNCT
fueconorg-11557	294	5	8.94	8.94	NUM
fueconorg-11557	294	6	)	)	PUNCT
fueconorg-11557	294	7	(	(	PUNCT
fueconorg-11557	294	8	12.14	12.14	NUM
fueconorg-11557	294	9	)	)	PUNCT
fueconorg-11557	294	10	(	(	PUNCT
fueconorg-11557	294	11	45.52	45.52	NUM
fueconorg-11557	294	12	)	)	PUNCT
fueconorg-11557	294	13	(	(	PUNCT
fueconorg-11557	294	14	62.86	62.86	NUM
fueconorg-11557	294	15	)	)	PUNCT
fueconorg-11557	294	16	cons	con	NOUN
fueconorg-11557	294	17	90039.5	90039.5	NUM
fueconorg-11557	294	18	90039.5	90039.5	NUM
fueconorg-11557	294	19	549923.8	549923.8	NUM
fueconorg-11557	294	20	90039.5	90039.5	NUM
fueconorg-11557	294	21	90039.5	90039.5	NUM
fueconorg-11557	294	22	74007.7	74007.7	NUM
fueconorg-11557	294	23	*	*	PUNCT
fueconorg-11557	294	24	*	*	PUNCT
fueconorg-11557	294	25	*	*	PUNCT
fueconorg-11557	294	26	(	(	PUNCT
fueconorg-11557	294	27	0.39	0.39	NUM
fueconorg-11557	294	28	)	)	PUNCT
fueconorg-11557	294	29	(	(	PUNCT
fueconorg-11557	294	30	0.49	0.49	NUM
fueconorg-11557	294	31	)	)	PUNCT
fueconorg-11557	294	32	(	(	PUNCT
fueconorg-11557	294	33	1.34	1.34	NUM
fueconorg-11557	294	34	)	)	PUNCT
fueconorg-11557	294	35	(	(	PUNCT
fueconorg-11557	294	36	0.39	0.39	NUM
fueconorg-11557	294	37	)	)	PUNCT
fueconorg-11557	294	38	(	(	PUNCT
fueconorg-11557	294	39	0.67	0.67	NUM
fueconorg-11557	294	40	)	)	PUNCT
fueconorg-11557	294	41	(	(	PUNCT
fueconorg-11557	294	42	4.94	4.94	NUM
fueconorg-11557	294	43	)	)	PUNCT
fueconorg-11557	294	44	n	n	CCONJ
fueconorg-11557	294	45	130	130	NUM
fueconorg-11557	294	46	130	130	NUM
fueconorg-11557	294	47	130	130	NUM
fueconorg-11557	294	48	130	130	NUM
fueconorg-11557	294	49	130	130	NUM
fueconorg-11557	294	50	130	130	NUM
fueconorg-11557	294	51	r2	r2	NOUN
fueconorg-11557	294	52	0.750	0.750	NUM
fueconorg-11557	294	53	0.750	0.750	NUM
fueconorg-11557	294	54	0.568	0.568	NUM
fueconorg-11557	294	55	adj	adj	X
fueconorg-11557	294	56	.	.	PUNCT
fueconorg-11557	295	1	r2	r2	PROPN
fueconorg-11557	295	2	0.736	0.736	NUM
fueconorg-11557	295	3	0.736	0.736	NUM
fueconorg-11557	295	4	0.507	0.507	NUM
fueconorg-11557	295	5	p	p	NOUN
fueconorg-11557	295	6	-	-	PUNCT
fueconorg-11557	295	7	values	value	NOUN
fueconorg-11557	295	8	in	in	ADP
fueconorg-11557	295	9	parentheses	parenthesis	NOUN
fueconorg-11557	296	1	*	*	PUNCT
fueconorg-11557	296	2	p	p	X
fueconorg-11557	296	3	<	<	X
fueconorg-11557	296	4	0.10	0.10	NUM
fueconorg-11557	296	5	,	,	PUNCT
fueconorg-11557	296	6	*	*	PUNCT
fueconorg-11557	296	7	*	*	PUNCT
fueconorg-11557	297	1	p	p	X
fueconorg-11557	297	2	<	<	X
fueconorg-11557	297	3	0.05	0.05	NUM
fueconorg-11557	297	4	,	,	PUNCT
fueconorg-11557	297	5	*	*	PUNCT
fueconorg-11557	297	6	*	*	PUNCT
fueconorg-11557	297	7	*	*	PUNCT
fueconorg-11557	297	8	p	p	X
fueconorg-11557	297	9	<	<	X
fueconorg-11557	297	10	0.01	0.01	NUM
fueconorg-11557	297	11	source	source	NOUN
fueconorg-11557	297	12	:	:	PUNCT
fueconorg-11557	297	13	researchers	researcher	NOUN
fueconorg-11557	297	14	’	'	PUNCT
fueconorg-11557	297	15	compilation	compilation	NOUN
fueconorg-11557	297	16	(	(	PUNCT
fueconorg-11557	297	17	2023	2023	NUM
fueconorg-11557	297	18	)	)	PUNCT
fueconorg-11557	297	19	to	to	PART
fueconorg-11557	297	20	examine	examine	VERB
fueconorg-11557	297	21	the	the	DET
fueconorg-11557	297	22	effect	effect	NOUN
fueconorg-11557	297	23	of	of	ADP
fueconorg-11557	297	24	working	work	VERB
fueconorg-11557	297	25	capital	capital	NOUN
fueconorg-11557	297	26	on	on	ADP
fueconorg-11557	297	27	tax	tax	NOUN
fueconorg-11557	297	28	payable	payable	ADJ
fueconorg-11557	297	29	in	in	ADP
fueconorg-11557	297	30	nigeria	nigeria	PROPN
fueconorg-11557	297	31	manufacturing	manufacturing	NOUN
fueconorg-11557	297	32	companies	company	NOUN
fueconorg-11557	297	33	,	,	PUNCT
fueconorg-11557	297	34	panel	panel	NOUN
fueconorg-11557	297	35	data	datum	NOUN
fueconorg-11557	297	36	techniques	technique	NOUN
fueconorg-11557	297	37	of	of	ADP
fueconorg-11557	297	38	analysis	analysis	NOUN
fueconorg-11557	297	39	were	be	AUX
fueconorg-11557	297	40	employed	employ	VERB
fueconorg-11557	297	41	.	.	PUNCT
fueconorg-11557	298	1	table	table	NOUN
fueconorg-11557	298	2	5	5	NUM
fueconorg-11557	298	3	shows	show	VERB
fueconorg-11557	298	4	the	the	DET
fueconorg-11557	298	5	different	different	ADJ
fueconorg-11557	298	6	parameters	parameter	NOUN
fueconorg-11557	298	7	or	or	CCONJ
fueconorg-11557	298	8	tools	tool	NOUN
fueconorg-11557	298	9	employed	employ	VERB
fueconorg-11557	298	10	through	through	ADP
fueconorg-11557	298	11	panel	panel	NOUN
fueconorg-11557	298	12	data	datum	NOUN
fueconorg-11557	298	13	analysis	analysis	NOUN
fueconorg-11557	298	14	to	to	PART
fueconorg-11557	298	15	analyse	analyse	VERB
fueconorg-11557	298	16	the	the	DET
fueconorg-11557	298	17	effect	effect	NOUN
fueconorg-11557	298	18	of	of	ADP
fueconorg-11557	298	19	working	work	VERB
fueconorg-11557	298	20	working	work	VERB
fueconorg-11557	298	21	capital	capital	NOUN
fueconorg-11557	298	22	and	and	CCONJ
fueconorg-11557	298	23	tax	tax	NOUN
fueconorg-11557	298	24	payable	payable	ADJ
fueconorg-11557	298	25	:	:	PUNCT
fueconorg-11557	298	26	analysis	analysis	NOUN
fueconorg-11557	298	27	of	of	ADP
fueconorg-11557	298	28	interrelationship	interrelationship	NOUN
fueconorg-11557	298	29	in	in	ADP
fueconorg-11557	298	30	manufacturing	manufacture	VERB
fueconorg-11557	298	31	companies	company	NOUN
fueconorg-11557	298	32	39	39	NUM
fueconorg-11557	298	33	capital	capital	NOUN
fueconorg-11557	298	34	on	on	ADP
fueconorg-11557	298	35	tax	tax	NOUN
fueconorg-11557	298	36	payable	payable	ADJ
fueconorg-11557	298	37	in	in	ADP
fueconorg-11557	298	38	nigeria	nigeria	PROPN
fueconorg-11557	298	39	manufacturing	manufacturing	NOUN
fueconorg-11557	298	40	companies	company	NOUN
fueconorg-11557	298	41	.	.	PUNCT
fueconorg-11557	299	1	pooled	pool	VERB
fueconorg-11557	299	2	regression	regression	NOUN
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fueconorg-11557	299	4	initially	initially	ADV
fueconorg-11557	299	5	analyzed	analyze	VERB
fueconorg-11557	299	6	but	but	CCONJ
fueconorg-11557	299	7	possessed	possess	VERB
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fueconorg-11557	299	10	was	be	AUX
fueconorg-11557	299	11	discovered	discover	VERB
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fueconorg-11557	299	14	as	as	SCONJ
fueconorg-11557	299	15	shown	show	VERB
fueconorg-11557	299	16	in	in	ADP
fueconorg-11557	299	17	table	table	NOUN
fueconorg-11557	299	18	4	4	NUM
fueconorg-11557	299	19	.	.	PUNCT
fueconorg-11557	300	1	this	this	PRON
fueconorg-11557	300	2	prompted	prompt	VERB
fueconorg-11557	300	3	the	the	DET
fueconorg-11557	300	4	analysis	analysis	NOUN
fueconorg-11557	300	5	of	of	ADP
fueconorg-11557	300	6	linear	linear	ADJ
fueconorg-11557	300	7	regression	regression	NOUN
fueconorg-11557	300	8	to	to	PART
fueconorg-11557	300	9	scrap	scrap	VERB
fueconorg-11557	300	10	the	the	DET
fueconorg-11557	300	11	heteroskedacity	heteroskedacity	NOUN
fueconorg-11557	300	12	problem	problem	NOUN
fueconorg-11557	300	13	in	in	ADP
fueconorg-11557	300	14	pooled	pooled	ADJ
fueconorg-11557	300	15	regression	regression	NOUN
fueconorg-11557	300	16	.	.	PUNCT
fueconorg-11557	301	1	according	accord	VERB
fueconorg-11557	301	2	to	to	ADP
fueconorg-11557	301	3	linear	linear	PROPN
fueconorg-11557	301	4	regression	regression	NOUN
fueconorg-11557	301	5	,	,	PUNCT
fueconorg-11557	301	6	invetry	invetry	PROPN
fueconorg-11557	301	7	recevb	recevb	PROPN
fueconorg-11557	301	8	,	,	PUNCT
fueconorg-11557	301	9	paybl	paybl	NOUN
fueconorg-11557	301	10	,	,	PUNCT
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fueconorg-11557	301	12	totasst	totasst	NOUN
fueconorg-11557	301	13	had	have	VERB
fueconorg-11557	301	14	positive	positive	ADJ
fueconorg-11557	301	15	but	but	CCONJ
fueconorg-11557	301	16	insignificant	insignificant	ADJ
fueconorg-11557	301	17	effect	effect	NOUN
fueconorg-11557	301	18	on	on	ADP
fueconorg-11557	301	19	tax	tax	NOUN
fueconorg-11557	301	20	payable	payable	ADJ
fueconorg-11557	301	21	(	(	PUNCT
fueconorg-11557	301	22	taxpab	taxpab	NOUN
fueconorg-11557	301	23	)	)	PUNCT
fueconorg-11557	301	24	in	in	ADP
fueconorg-11557	301	25	nigeria	nigeria	PROPN
fueconorg-11557	301	26	manufacturing	manufacture	VERB
fueconorg-11557	301	27	companies	company	NOUN
fueconorg-11557	301	28	(	(	PUNCT
fueconorg-11557	301	29	β	β	X
fueconorg-11557	301	30	=	=	SYM
fueconorg-11557	301	31	0.0641	0.0641	NUM
fueconorg-11557	301	32	;	;	PUNCT
fueconorg-11557	301	33	0.0177	0.0177	NUM
fueconorg-11557	301	34	;	;	PUNCT
fueconorg-11557	301	35	0.0147	0.0147	NUM
fueconorg-11557	301	36	and	and	CCONJ
fueconorg-11557	301	37	0.0150	0.0150	NUM
fueconorg-11557	301	38	,	,	PUNCT
fueconorg-11557	301	39	t	t	NOUN
fueconorg-11557	301	40	=	=	NUM
fueconorg-11557	301	41	1.12	1.12	NUM
fueconorg-11557	301	42	;	;	PUNCT
fueconorg-11557	301	43	1.37	1.37	NUM
fueconorg-11557	301	44	;	;	PUNCT
fueconorg-11557	301	45	1.15	1.15	NUM
fueconorg-11557	301	46	;	;	PUNCT
fueconorg-11557	301	47	and	and	CCONJ
fueconorg-11557	301	48	0.85	0.85	NUM
fueconorg-11557	301	49	respectively	respectively	ADV
fueconorg-11557	301	50	.	.	PUNCT
fueconorg-11557	302	1	random	random	ADJ
fueconorg-11557	302	2	effect	effect	NOUN
fueconorg-11557	302	3	and	and	CCONJ
fueconorg-11557	302	4	fixed	fix	VERB
fueconorg-11557	302	5	effects	effect	NOUN
fueconorg-11557	302	6	regression	regression	NOUN
fueconorg-11557	302	7	were	be	AUX
fueconorg-11557	302	8	also	also	ADV
fueconorg-11557	302	9	conducted	conduct	VERB
fueconorg-11557	302	10	to	to	PART
fueconorg-11557	302	11	deeply	deeply	ADV
fueconorg-11557	302	12	realize	realize	VERB
fueconorg-11557	302	13	the	the	DET
fueconorg-11557	302	14	effects	effect	NOUN
fueconorg-11557	302	15	of	of	ADP
fueconorg-11557	302	16	working	work	VERB
fueconorg-11557	302	17	capital	capital	NOUN
fueconorg-11557	302	18	on	on	ADP
fueconorg-11557	302	19	tax	tax	NOUN
fueconorg-11557	302	20	payable	payable	ADJ
fueconorg-11557	302	21	in	in	ADP
fueconorg-11557	302	22	manufacturing	manufacturing	NOUN
fueconorg-11557	302	23	firms	firm	NOUN
fueconorg-11557	302	24	.	.	PUNCT
fueconorg-11557	303	1	but	but	CCONJ
fueconorg-11557	303	2	to	to	PART
fueconorg-11557	303	3	clarify	clarify	VERB
fueconorg-11557	303	4	the	the	DET
fueconorg-11557	303	5	appropriate	appropriate	ADJ
fueconorg-11557	303	6	model	model	NOUN
fueconorg-11557	303	7	for	for	ADP
fueconorg-11557	303	8	explanation	explanation	NOUN
fueconorg-11557	303	9	,	,	PUNCT
fueconorg-11557	303	10	hausman	hausman	ADJ
fueconorg-11557	303	11	test	test	NOUN
fueconorg-11557	303	12	was	be	AUX
fueconorg-11557	303	13	further	far	ADV
fueconorg-11557	303	14	tested	test	VERB
fueconorg-11557	303	15	as	as	SCONJ
fueconorg-11557	303	16	shown	show	VERB
fueconorg-11557	303	17	in	in	ADP
fueconorg-11557	303	18	table	table	NOUN
fueconorg-11557	303	19	6	6	NUM
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fueconorg-11557	303	21	.	.	PUNCT
fueconorg-11557	304	1	the	the	DET
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fueconorg-11557	304	3	of	of	ADP
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fueconorg-11557	304	9	model	model	NOUN
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fueconorg-11557	304	17	chi2	chi2	NOUN
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fueconorg-11557	304	30	6	6	NUM
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fueconorg-11557	304	34	---	---	PUNCT
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fueconorg-11557	304	41	(	(	PUNCT
fueconorg-11557	304	42	b	b	X
fueconorg-11557	304	43	-	-	PUNCT
fueconorg-11557	304	44	b	b	NOUN
fueconorg-11557	304	45	)	)	PUNCT
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fueconorg-11557	304	47	(	(	PUNCT
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fueconorg-11557	304	49	-	-	NUM
fueconorg-11557	304	50	v_b	v_b	NUM
fueconorg-11557	304	51	)	)	PUNCT
fueconorg-11557	304	52	)	)	PUNCT
fueconorg-11557	304	53	fe	fe	X
fueconorg-11557	304	54	re	re	X
fueconorg-11557	304	55	difference	difference	PROPN
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fueconorg-11557	304	57	.	.	PROPN
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fueconorg-11557	312	1	=	=	PUNCT
fueconorg-11557	312	2	(	(	PUNCT
fueconorg-11557	312	3	b	b	X
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fueconorg-11557	312	6	-	-	PUNCT
fueconorg-11557	312	7	v_b)^(-1)](b	v_b)^(-1)](b	NOUN
fueconorg-11557	312	8	-	-	PUNCT
fueconorg-11557	312	9	b	b	NOUN
fueconorg-11557	312	10	)	)	PUNCT
fueconorg-11557	312	11	=	=	SYM
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fueconorg-11557	312	13	prob	prob	NOUN
fueconorg-11557	312	14	>	>	X
fueconorg-11557	312	15	chi2	chi2	PROPN
fueconorg-11557	312	16	=	=	NOUN
fueconorg-11557	312	17	0.8558	0.8558	NUM
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fueconorg-11557	312	19	:	:	PUNCT
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fueconorg-11557	312	21	:	:	PUNCT
fueconorg-11557	312	22	difference	difference	NOUN
fueconorg-11557	312	23	in	in	ADP
fueconorg-11557	312	24	coefficients	coefficient	NOUN
fueconorg-11557	312	25	not	not	PART
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fueconorg-11557	312	27	source	source	NOUN
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fueconorg-11557	312	29	researchers	researcher	NOUN
fueconorg-11557	312	30	’	'	PUNCT
fueconorg-11557	312	31	compilation	compilation	NOUN
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fueconorg-11557	312	33	2023	2023	NUM
fueconorg-11557	312	34	)	)	PUNCT
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fueconorg-11557	312	43	to	to	PART
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fueconorg-11557	312	47	model	model	NOUN
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fueconorg-11557	312	50	and	and	CCONJ
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fueconorg-11557	312	53	regression	regression	NOUN
fueconorg-11557	312	54	.	.	PUNCT
fueconorg-11557	313	1	breusch	breusch	PROPN
fueconorg-11557	313	2	and	and	CCONJ
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fueconorg-11557	313	4	lagrangian	lagrangian	ADJ
fueconorg-11557	313	5	multiplier	multipli	ADJ
fueconorg-11557	313	6	test	test	NOUN
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fueconorg-11557	313	10	.	.	PUNCT
fueconorg-11557	314	1	the	the	DET
fueconorg-11557	314	2	results	result	NOUN
fueconorg-11557	314	3	support	support	VERB
fueconorg-11557	314	4	random	random	ADJ
fueconorg-11557	314	5	effect	effect	NOUN
fueconorg-11557	314	6	regression	regression	NOUN
fueconorg-11557	314	7	model	model	NOUN
fueconorg-11557	314	8	for	for	ADP
fueconorg-11557	314	9	reporting	report	VERB
fueconorg-11557	314	10	the	the	DET
fueconorg-11557	314	11	outcome	outcome	NOUN
fueconorg-11557	314	12	of	of	ADP
fueconorg-11557	314	13	the	the	DET
fueconorg-11557	314	14	effects	effect	NOUN
fueconorg-11557	314	15	of	of	ADP
fueconorg-11557	314	16	working	work	VERB
fueconorg-11557	314	17	capital	capital	NOUN
fueconorg-11557	314	18	on	on	ADP
fueconorg-11557	314	19	tax	tax	NOUN
fueconorg-11557	314	20	payable	payable	NOUN
fueconorg-11557	314	21	.	.	PUNCT
fueconorg-11557	315	1	it	it	PRON
fueconorg-11557	315	2	was	be	AUX
fueconorg-11557	315	3	shown	show	VERB
fueconorg-11557	315	4	that	that	SCONJ
fueconorg-11557	315	5	prob	prob	PROPN
fueconorg-11557	315	6	>	>	X
fueconorg-11557	315	7	chi2	chi2	PROPN
fueconorg-11557	315	8	=	=	X
fueconorg-11557	315	9	0.034	0.034	NUM
fueconorg-11557	315	10	which	which	PRON
fueconorg-11557	315	11	is	be	AUX
fueconorg-11557	315	12	less	less	ADJ
fueconorg-11557	315	13	than	than	ADP
fueconorg-11557	315	14	0.05	0.05	NUM
fueconorg-11557	315	15	in	in	ADP
fueconorg-11557	315	16	favour	favour	NOUN
fueconorg-11557	315	17	of	of	ADP
fueconorg-11557	315	18	random	random	ADJ
fueconorg-11557	315	19	model	model	NOUN
fueconorg-11557	315	20	as	as	SCONJ
fueconorg-11557	315	21	shown	show	VERB
fueconorg-11557	315	22	in	in	ADP
fueconorg-11557	315	23	table	table	NOUN
fueconorg-11557	315	24	7	7	NUM
fueconorg-11557	315	25	below	below	ADV
fueconorg-11557	315	26	.	.	PUNCT
fueconorg-11557	316	1	table	table	NOUN
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fueconorg-11557	316	3	breusch	breusch	NOUN
fueconorg-11557	316	4	and	and	CCONJ
fueconorg-11557	316	5	pagan	pagan	VERB
fueconorg-11557	316	6	lagrangian	lagrangian	ADJ
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fueconorg-11557	316	8	test	test	NOUN
fueconorg-11557	316	9	taxpab[companies	taxpab[companie	NOUN
fueconorg-11557	316	10	,	,	PUNCT
fueconorg-11557	316	11	t	t	X
fueconorg-11557	316	12	]	]	PUNCT
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fueconorg-11557	316	14	xb	xb	PROPN
fueconorg-11557	317	1	+	+	PUNCT
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fueconorg-11557	317	4	+	+	NUM
fueconorg-11557	317	5	e[companies	e[companie	NOUN
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fueconorg-11557	317	8	]	]	PUNCT
fueconorg-11557	317	9	estimated	estimate	VERB
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fueconorg-11557	317	21	3.69e+12	3.69e+12	NUM
fueconorg-11557	317	22	1919842	1919842	NUM
fueconorg-11557	317	23	u	u	NOUN
fueconorg-11557	317	24	1.27e+12	1.27e+12	NUM
fueconorg-11557	317	25	3563706	3563706	NUM
fueconorg-11557	317	26	test	test	NOUN
fueconorg-11557	317	27	:	:	PUNCT
fueconorg-11557	317	28	var(u	var(u	X
fueconorg-11557	317	29	)	)	PUNCT
fueconorg-11557	317	30	=	=	SYM
fueconorg-11557	317	31	0	0	NUM
fueconorg-11557	317	32	prob	prob	NOUN
fueconorg-11557	317	33	>	>	X
fueconorg-11557	317	34	chi2	chi2	PROPN
fueconorg-11557	317	35	=	=	PROPN
fueconorg-11557	317	36	0.034	0.034	NUM
fueconorg-11557	317	37	chi(01	chi(01	NOUN
fueconorg-11557	317	38	)	)	PUNCT
fueconorg-11557	317	39	=	=	SYM
fueconorg-11557	317	40	6.27	6.27	NUM
fueconorg-11557	317	41	source	source	NOUN
fueconorg-11557	317	42	:	:	PUNCT
fueconorg-11557	317	43	researchers	researcher	NOUN
fueconorg-11557	317	44	’	'	PUNCT
fueconorg-11557	317	45	compilation	compilation	NOUN
fueconorg-11557	317	46	(	(	PUNCT
fueconorg-11557	317	47	2023	2023	NUM
fueconorg-11557	317	48	)	)	PUNCT
fueconorg-11557	317	49	40	40	NUM
fueconorg-11557	317	50	t.	t.	NOUN
fueconorg-11557	317	51	a.	a.	NOUN
fueconorg-11557	317	52	adegbite	adegbite	PROPN
fueconorg-11557	317	53	,	,	PUNCT
fueconorg-11557	317	54	s.	s.	PROPN
fueconorg-11557	317	55	j.	j.	PROPN
fueconorg-11557	317	56	inyada	inyada	PROPN
fueconorg-11557	317	57	random	random	ADJ
fueconorg-11557	317	58	effect	effect	NOUN
fueconorg-11557	317	59	(	(	PUNCT
fueconorg-11557	317	60	robust	robust	ADJ
fueconorg-11557	317	61	)	)	PUNCT
fueconorg-11557	317	62	was	be	AUX
fueconorg-11557	317	63	also	also	ADV
fueconorg-11557	317	64	analyzed	analyze	VERB
fueconorg-11557	317	65	when	when	SCONJ
fueconorg-11557	317	66	it	it	PRON
fueconorg-11557	317	67	was	be	AUX
fueconorg-11557	317	68	discovered	discover	VERB
fueconorg-11557	317	69	that	that	SCONJ
fueconorg-11557	317	70	there	there	PRON
fueconorg-11557	317	71	is	be	VERB
fueconorg-11557	317	72	presence	presence	NOUN
fueconorg-11557	317	73	of	of	ADP
fueconorg-11557	317	74	autocorrelation	autocorrelation	NOUN
fueconorg-11557	317	75	among	among	ADP
fueconorg-11557	317	76	the	the	DET
fueconorg-11557	317	77	variables	variable	NOUN
fueconorg-11557	317	78	.	.	PUNCT
fueconorg-11557	318	1	according	accord	VERB
fueconorg-11557	318	2	to	to	ADP
fueconorg-11557	318	3	random	random	ADJ
fueconorg-11557	318	4	effect	effect	NOUN
fueconorg-11557	318	5	(	(	PUNCT
fueconorg-11557	318	6	robust	robust	ADJ
fueconorg-11557	318	7	)	)	PUNCT
fueconorg-11557	318	8	results	result	NOUN
fueconorg-11557	318	9	in	in	ADP
fueconorg-11557	318	10	table	table	NOUN
fueconorg-11557	318	11	5	5	NUM
fueconorg-11557	318	12	,	,	PUNCT
fueconorg-11557	318	13	it	it	PRON
fueconorg-11557	318	14	was	be	AUX
fueconorg-11557	318	15	discovered	discover	VERB
fueconorg-11557	318	16	that	that	SCONJ
fueconorg-11557	318	17	recevb	recevb	NOUN
fueconorg-11557	318	18	,	,	PUNCT
fueconorg-11557	318	19	and	and	CCONJ
fueconorg-11557	318	20	totasst	totasst	NOUN
fueconorg-11557	318	21	had	have	VERB
fueconorg-11557	318	22	positive	positive	ADJ
fueconorg-11557	318	23	and	and	CCONJ
fueconorg-11557	318	24	significant	significant	ADJ
fueconorg-11557	318	25	effects	effect	NOUN
fueconorg-11557	318	26	on	on	ADP
fueconorg-11557	318	27	taxpab	taxpab	NOUN
fueconorg-11557	318	28	(	(	PUNCT
fueconorg-11557	318	29	β	β	X
fueconorg-11557	318	30	=	=	PUNCT
fueconorg-11557	318	31	0.0177	0.0177	NUM
fueconorg-11557	318	32	*	*	PUNCT
fueconorg-11557	318	33	*	*	PUNCT
fueconorg-11557	318	34	*	*	PUNCT
fueconorg-11557	318	35	;	;	PUNCT
fueconorg-11557	318	36	0.0150	0.0150	NUM
fueconorg-11557	318	37	*	*	PUNCT
fueconorg-11557	318	38	*	*	PUNCT
fueconorg-11557	318	39	*	*	PUNCT
fueconorg-11557	318	40	,	,	PUNCT
fueconorg-11557	318	41	t	t	NOUN
fueconorg-11557	318	42	value	value	NOUN
fueconorg-11557	318	43	=	=	PROPN
fueconorg-11557	318	44	7.57	7.57	NUM
fueconorg-11557	318	45	;	;	PUNCT
fueconorg-11557	318	46	3.84	3.84	NUM
fueconorg-11557	318	47	<	<	NOUN
fueconorg-11557	318	48	0.005	0.005	NUM
fueconorg-11557	318	49	significant	significant	ADJ
fueconorg-11557	318	50	benchmark	benchmark	NOUN
fueconorg-11557	318	51	)	)	PUNCT
fueconorg-11557	318	52	while	while	SCONJ
fueconorg-11557	318	53	others	other	NOUN
fueconorg-11557	318	54	have	have	VERB
fueconorg-11557	318	55	positive	positive	ADJ
fueconorg-11557	318	56	and	and	CCONJ
fueconorg-11557	318	57	insignificant	insignificant	ADJ
fueconorg-11557	318	58	effects	effect	NOUN
fueconorg-11557	318	59	on	on	ADP
fueconorg-11557	318	60	taxpab	taxpab	NOUN
fueconorg-11557	318	61	with	with	ADP
fueconorg-11557	318	62	the	the	DET
fueconorg-11557	318	63	exception	exception	NOUN
fueconorg-11557	318	64	of	of	ADP
fueconorg-11557	318	65	shfund	shfund	NOUN
fueconorg-11557	318	66	which	which	PRON
fueconorg-11557	318	67	possessed	possess	VERB
fueconorg-11557	318	68	negative	negative	ADJ
fueconorg-11557	318	69	significant	significant	ADJ
fueconorg-11557	318	70	effect	effect	NOUN
fueconorg-11557	318	71	on	on	ADP
fueconorg-11557	318	72	taxpab	taxpab	NOUN
fueconorg-11557	318	73	(	(	PUNCT
fueconorg-11557	318	74	β	β	X
fueconorg-11557	318	75	=	=	SYM
fueconorg-11557	318	76	.-0.0400	.-0.0400	NOUN
fueconorg-11557	318	77	*	*	PUNCT
fueconorg-11557	318	78	*	*	PUNCT
fueconorg-11557	318	79	*	*	PUNCT
fueconorg-11557	318	80	t	t	NOUN
fueconorg-11557	318	81	value	value	NOUN
fueconorg-11557	318	82	=	=	SYM
fueconorg-11557	318	83	-6.41	-6.41	NOUN
fueconorg-11557	318	84	<	<	NOUN
fueconorg-11557	318	85	0.005	0.005	NUM
fueconorg-11557	318	86	)	)	PUNCT
fueconorg-11557	318	87	.	.	PUNCT
fueconorg-11557	319	1	table	table	NOUN
fueconorg-11557	319	2	8	8	NUM
fueconorg-11557	319	3	breusch	breusch	ADV
fueconorg-11557	319	4	-	-	PUNCT
fueconorg-11557	319	5	pagan	pagan	VERB
fueconorg-11557	319	6	lm	lm	INTJ
fueconorg-11557	319	7	test	test	NOUN
fueconorg-11557	319	8	of	of	ADP
fueconorg-11557	319	9	independence	independence	NOUN
fueconorg-11557	319	10	_	_	PUNCT
fueconorg-11557	320	1	_	_	PUNCT
fueconorg-11557	320	2	e1	e1	VERB
fueconorg-11557	320	3	_	_	PUNCT
fueconorg-11557	320	4	_	_	PUNCT
fueconorg-11557	321	1	e2	e2	NOUN
fueconorg-11557	321	2	_	_	PUNCT
fueconorg-11557	322	1	_	_	PUNCT
fueconorg-11557	322	2	e3	e3	VERB
fueconorg-11557	322	3	_	_	PUNCT
fueconorg-11557	323	1	_	_	PUNCT
fueconorg-11557	323	2	e4	e4	PROPN
fueconorg-11557	323	3	_	_	PUNCT
fueconorg-11557	324	1	_	_	PUNCT
fueconorg-11557	325	1	e5	e5	INTJ
fueconorg-11557	326	1	_	_	PUNCT
fueconorg-11557	327	1	_	_	PUNCT
fueconorg-11557	327	2	e6	e6	VERB
fueconorg-11557	327	3	_	_	PUNCT
fueconorg-11557	328	1	_	_	PUNCT
fueconorg-11557	329	1	e7	e7	PROPN
fueconorg-11557	329	2	_	_	PUNCT
fueconorg-11557	330	1	_	_	PUNCT
fueconorg-11557	330	2	e8	e8	PROPN
fueconorg-11557	330	3	_	_	PUNCT
fueconorg-11557	331	1	_	_	PUNCT
fueconorg-11557	332	1	e9	e9	NOUN
fueconorg-11557	332	2	_	_	PUNCT
fueconorg-11557	332	3	_	_	PUNCT
fueconorg-11557	333	1	e10	e10	NUM
fueconorg-11557	333	2	_	_	PUNCT
fueconorg-11557	333	3	_	_	PUNCT
fueconorg-11557	333	4	e1	e1	VERB
fueconorg-11557	333	5	1.0000	1.0000	NUM
fueconorg-11557	333	6	_	_	PUNCT
fueconorg-11557	334	1	_	_	PUNCT
fueconorg-11557	334	2	e2	e2	PROPN
fueconorg-11557	334	3	0.1079	0.1079	NUM
fueconorg-11557	334	4	1.0000	1.0000	NUM
fueconorg-11557	334	5	_	_	PUNCT
fueconorg-11557	335	1	_	_	PUNCT
fueconorg-11557	335	2	e3	e3	VERB
fueconorg-11557	335	3	0.2100	0.2100	NUM
fueconorg-11557	335	4	-0.7844	-0.7844	NOUN
fueconorg-11557	335	5	1.0000	1.0000	NUM
fueconorg-11557	335	6	_	_	PUNCT
fueconorg-11557	336	1	_	_	PUNCT
fueconorg-11557	336	2	e4	e4	PROPN
fueconorg-11557	336	3	0.5499	0.5499	NUM
fueconorg-11557	336	4	-0.2617	-0.2617	NOUN
fueconorg-11557	336	5	0.4172	0.4172	NUM
fueconorg-11557	336	6	1.0000	1.0000	NUM
fueconorg-11557	337	1	_	_	PUNCT
fueconorg-11557	338	1	_	_	PUNCT
fueconorg-11557	339	1	e5	e5	PROPN
fueconorg-11557	339	2	-0.2666	-0.2666	PROPN
fueconorg-11557	339	3	-0.2630	-0.2630	PROPN
fueconorg-11557	340	1	0.2849	0.2849	NUM
fueconorg-11557	340	2	-0.0691	-0.0691	NOUN
fueconorg-11557	340	3	1.0000	1.0000	NUM
fueconorg-11557	340	4	_	_	PUNCT
fueconorg-11557	341	1	_	_	PUNCT
fueconorg-11557	341	2	e6	e6	PROPN
fueconorg-11557	341	3	0.1243	0.1243	NUM
fueconorg-11557	341	4	-0.0876	-0.0876	NOUN
fueconorg-11557	341	5	-0.0095	-0.0095	NOUN
fueconorg-11557	342	1	0.1266	0.1266	NUM
fueconorg-11557	342	2	0.1499	0.1499	NUM
fueconorg-11557	342	3	1.0000	1.0000	NUM
fueconorg-11557	342	4	_	_	PUNCT
fueconorg-11557	343	1	_	_	PUNCT
fueconorg-11557	344	1	e7	e7	PROPN
fueconorg-11557	344	2	0.3450	0.3450	NUM
fueconorg-11557	344	3	0.1271	0.1271	NUM
fueconorg-11557	344	4	0.2471	0.2471	NUM
fueconorg-11557	344	5	0.5001	0.5001	NUM
fueconorg-11557	344	6	0.3929	0.3929	NUM
fueconorg-11557	344	7	0.3037	0.3037	NUM
fueconorg-11557	344	8	1.0000	1.0000	NUM
fueconorg-11557	344	9	_	_	PUNCT
fueconorg-11557	345	1	_	_	PUNCT
fueconorg-11557	345	2	e8	e8	PROPN
fueconorg-11557	345	3	0.3370	0.3370	NUM
fueconorg-11557	345	4	0.0941	0.0941	NUM
fueconorg-11557	345	5	0.0668	0.0668	NUM
fueconorg-11557	345	6	0.3981	0.3981	NUM
fueconorg-11557	345	7	-0.0374	-0.0374	NOUN
fueconorg-11557	345	8	0.7139	0.7139	NUM
fueconorg-11557	345	9	0.4001	0.4001	NUM
fueconorg-11557	345	10	1.0000	1.0000	NUM
fueconorg-11557	345	11	_	_	PUNCT
fueconorg-11557	346	1	_	_	PUNCT
fueconorg-11557	347	1	e9	e9	NOUN
fueconorg-11557	347	2	0.2409	0.2409	NUM
fueconorg-11557	347	3	0.7328	0.7328	NUM
fueconorg-11557	347	4	-0.7941	-0.7941	NOUN
fueconorg-11557	347	5	-0.1904	-0.1904	PROPN
fueconorg-11557	347	6	-0.4217	-0.4217	PROPN
fueconorg-11557	347	7	0.1461	0.1461	NUM
fueconorg-11557	347	8	-0.1935	-0.1935	NOUN
fueconorg-11557	347	9	0.2858	0.2858	NUM
fueconorg-11557	347	10	1.0000	1.0000	NUM
fueconorg-11557	347	11	_	_	PUNCT
fueconorg-11557	348	1	_	_	PUNCT
fueconorg-11557	348	2	e10	e10	NUM
fueconorg-11557	348	3	0.1765	0.1765	NUM
fueconorg-11557	348	4	-0.0273	-0.0273	NOUN
fueconorg-11557	348	5	-0.2015	-0.2015	PROPN
fueconorg-11557	349	1	0.5079	0.5079	NUM
fueconorg-11557	349	2	-0.3331	-0.3331	NOUN
fueconorg-11557	349	3	0.1681	0.1681	NUM
fueconorg-11557	349	4	0.0000	0.0000	NUM
fueconorg-11557	349	5	0.3280	0.3280	NUM
fueconorg-11557	349	6	0.2159	0.2159	NUM
fueconorg-11557	349	7	1.0000	1.0000	NUM
fueconorg-11557	349	8	chi2(45	chi2(45	NOUN
fueconorg-11557	349	9	)	)	PUNCT
fueconorg-11557	349	10	=	=	SYM
fueconorg-11557	350	1	69.648	69.648	NUM
fueconorg-11557	350	2	,	,	PUNCT
fueconorg-11557	350	3	pr	pr	X
fueconorg-11557	350	4	=	=	NOUN
fueconorg-11557	350	5	0.0107	0.0107	NUM
fueconorg-11557	350	6	pesaran	pesaran	NOUN
fueconorg-11557	350	7	's	's	PART
fueconorg-11557	350	8	test	test	NOUN
fueconorg-11557	350	9	of	of	ADP
fueconorg-11557	350	10	cross	cross	ADJ
fueconorg-11557	350	11	-	-	ADJ
fueconorg-11557	350	12	sectional	sectional	ADJ
fueconorg-11557	350	13	dependence	dependence	NOUN
fueconorg-11557	350	14	(	(	PUNCT
fueconorg-11557	350	15	cd	cd	PROPN
fueconorg-11557	350	16	)	)	PUNCT
fueconorg-11557	350	17	=	=	SYM
fueconorg-11557	350	18	2.557	2.557	NUM
fueconorg-11557	350	19	,	,	PUNCT
fueconorg-11557	350	20	pr	pr	ADP
fueconorg-11557	350	21	=	=	PROPN
fueconorg-11557	350	22	0.0106	0.0106	NUM
fueconorg-11557	350	23	wooldridge	wooldridge	PROPN
fueconorg-11557	350	24	test	test	PROPN
fueconorg-11557	350	25	for	for	ADP
fueconorg-11557	350	26	autocorrelation	autocorrelation	NOUN
fueconorg-11557	350	27	in	in	ADP
fueconorg-11557	350	28	panel	panel	NOUN
fueconorg-11557	350	29	data	data	PROPN
fueconorg-11557	350	30	h0	h0	PROPN
fueconorg-11557	350	31	:	:	PUNCT
fueconorg-11557	350	32	no	no	DET
fueconorg-11557	350	33	first	first	ADJ
fueconorg-11557	350	34	order	order	NOUN
fueconorg-11557	350	35	autocorrelation	autocorrelation	NOUN
fueconorg-11557	350	36	f	f	X
fueconorg-11557	350	37	(	(	PUNCT
fueconorg-11557	350	38	1	1	NUM
fueconorg-11557	350	39	,	,	PUNCT
fueconorg-11557	350	40	9	9	NUM
fueconorg-11557	350	41	)	)	PUNCT
fueconorg-11557	350	42	=	=	SYM
fueconorg-11557	350	43	8.794	8.794	NUM
fueconorg-11557	350	44	prob	prob	NOUN
fueconorg-11557	350	45	>	>	X
fueconorg-11557	350	46	f	f	PROPN
fueconorg-11557	350	47	=	=	SYM
fueconorg-11557	350	48	0.0158	0.0158	NUM
fueconorg-11557	350	49	source	source	NOUN
fueconorg-11557	350	50	:	:	PUNCT
fueconorg-11557	350	51	researchers	researcher	NOUN
fueconorg-11557	350	52	’	'	PUNCT
fueconorg-11557	350	53	compilation	compilation	NOUN
fueconorg-11557	350	54	(	(	PUNCT
fueconorg-11557	350	55	2023	2023	NUM
fueconorg-11557	350	56	)	)	PUNCT
fueconorg-11557	350	57	table	table	NOUN
fueconorg-11557	350	58	8	8	NUM
fueconorg-11557	350	59	divulged	divulge	VERB
fueconorg-11557	350	60	the	the	DET
fueconorg-11557	350	61	test	test	NOUN
fueconorg-11557	350	62	for	for	ADP
fueconorg-11557	350	63	cross	cross	ADJ
fueconorg-11557	350	64	-	-	ADJ
fueconorg-11557	350	65	sectional	sectional	ADJ
fueconorg-11557	350	66	dependency	dependency	NOUN
fueconorg-11557	350	67	among	among	ADP
fueconorg-11557	350	68	the	the	DET
fueconorg-11557	350	69	variables	variable	NOUN
fueconorg-11557	350	70	employed	employ	VERB
fueconorg-11557	350	71	.	.	PUNCT
fueconorg-11557	351	1	the	the	DET
fueconorg-11557	351	2	null	null	ADJ
fueconorg-11557	351	3	hypothesis	hypothesis	NOUN
fueconorg-11557	351	4	is	be	AUX
fueconorg-11557	351	5	that	that	SCONJ
fueconorg-11557	351	6	residuals	residual	NOUN
fueconorg-11557	351	7	across	across	ADP
fueconorg-11557	351	8	companies	company	NOUN
fueconorg-11557	351	9	are	be	AUX
fueconorg-11557	351	10	uncorrelated	uncorrelate	VERB
fueconorg-11557	351	11	.	.	PUNCT
fueconorg-11557	352	1	but	but	CCONJ
fueconorg-11557	352	2	with	with	SCONJ
fueconorg-11557	352	3	the	the	DET
fueconorg-11557	352	4	test	test	NOUN
fueconorg-11557	352	5	conducted	conduct	VERB
fueconorg-11557	352	6	using	use	VERB
fueconorg-11557	352	7	both	both	DET
fueconorg-11557	352	8	breusch	breusch	NOUN
fueconorg-11557	352	9	-	-	PUNCT
fueconorg-11557	352	10	pagan	pagan	VERB
fueconorg-11557	352	11	lm	lm	ADJ
fueconorg-11557	352	12	and	and	CCONJ
fueconorg-11557	352	13	pesaran	pesaran	VERB
fueconorg-11557	352	14	,	,	PUNCT
fueconorg-11557	352	15	it	it	PRON
fueconorg-11557	352	16	was	be	AUX
fueconorg-11557	352	17	exposed	expose	VERB
fueconorg-11557	352	18	that	that	SCONJ
fueconorg-11557	352	19	cross	cross	ADJ
fueconorg-11557	352	20	-	-	ADJ
fueconorg-11557	352	21	sectional	sectional	ADJ
fueconorg-11557	352	22	dependence	dependence	NOUN
fueconorg-11557	352	23	existed	exist	VERB
fueconorg-11557	352	24	among	among	ADP
fueconorg-11557	352	25	the	the	DET
fueconorg-11557	352	26	entities	entity	NOUN
fueconorg-11557	352	27	with	with	ADP
fueconorg-11557	352	28	the	the	DET
fueconorg-11557	352	29	value	value	NOUN
fueconorg-11557	352	30	of	of	ADP
fueconorg-11557	352	31	pr	pr	NOUN
fueconorg-11557	352	32	=	=	PROPN
fueconorg-11557	352	33	0.0107	0.0107	NUM
fueconorg-11557	352	34	and	and	CCONJ
fueconorg-11557	352	35	pr	pr	X
fueconorg-11557	352	36	=	=	NOUN
fueconorg-11557	352	37	0.0106	0.0106	NUM
fueconorg-11557	352	38	respectively	respectively	ADV
fueconorg-11557	352	39	.	.	PUNCT
fueconorg-11557	353	1	this	this	PRON
fueconorg-11557	353	2	dispensed	dispense	VERB
fueconorg-11557	353	3	that	that	SCONJ
fueconorg-11557	353	4	residuals	residual	NOUN
fueconorg-11557	353	5	are	be	AUX
fueconorg-11557	353	6	correlated	correlate	VERB
fueconorg-11557	353	7	across	across	ADP
fueconorg-11557	353	8	the	the	DET
fueconorg-11557	353	9	companies	company	NOUN
fueconorg-11557	353	10	.	.	PUNCT
fueconorg-11557	354	1	wooldridge	wooldridge	PROPN
fueconorg-11557	354	2	test	test	PROPN
fueconorg-11557	354	3	for	for	ADP
fueconorg-11557	354	4	autocorrelation	autocorrelation	NOUN
fueconorg-11557	354	5	also	also	ADV
fueconorg-11557	354	6	advocated	advocate	VERB
fueconorg-11557	354	7	for	for	ADP
fueconorg-11557	354	8	the	the	DET
fueconorg-11557	354	9	presence	presence	NOUN
fueconorg-11557	354	10	of	of	ADP
fueconorg-11557	354	11	autocorrelation	autocorrelation	NOUN
fueconorg-11557	354	12	(	(	PUNCT
fueconorg-11557	354	13	prob	prob	INTJ
fueconorg-11557	354	14	>	>	X
fueconorg-11557	354	15	f	f	PROPN
fueconorg-11557	355	1	=	=	PUNCT
fueconorg-11557	355	2	0.0158	0.0158	NUM
fueconorg-11557	355	3	less	less	ADJ
fueconorg-11557	355	4	than	than	ADP
fueconorg-11557	355	5	0.05	0.05	NUM
fueconorg-11557	355	6	)	)	PUNCT
fueconorg-11557	355	7	lastly	lastly	ADV
fueconorg-11557	355	8	,	,	PUNCT
fueconorg-11557	355	9	fgls	fgls	VERB
fueconorg-11557	355	10	analysis	analysis	NOUN
fueconorg-11557	355	11	was	be	AUX
fueconorg-11557	355	12	further	far	ADV
fueconorg-11557	355	13	employed	employ	VERB
fueconorg-11557	355	14	or	or	CCONJ
fueconorg-11557	355	15	tested	test	VERB
fueconorg-11557	355	16	to	to	PART
fueconorg-11557	355	17	absolutely	absolutely	ADV
fueconorg-11557	355	18	expunge	expunge	VERB
fueconorg-11557	355	19	both	both	DET
fueconorg-11557	355	20	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-11557	355	21	,	,	PUNCT
fueconorg-11557	355	22	cross	cross	ADJ
fueconorg-11557	355	23	-	-	ADJ
fueconorg-11557	355	24	sectional	sectional	ADJ
fueconorg-11557	355	25	dependency	dependency	NOUN
fueconorg-11557	355	26	,	,	PUNCT
fueconorg-11557	355	27	and	and	CCONJ
fueconorg-11557	355	28	autocorrelation	autocorrelation	NOUN
fueconorg-11557	355	29	in	in	ADP
fueconorg-11557	355	30	random	random	ADJ
fueconorg-11557	355	31	effect	effect	NOUN
fueconorg-11557	355	32	analysis	analysis	NOUN
fueconorg-11557	355	33	as	as	SCONJ
fueconorg-11557	355	34	shown	show	VERB
fueconorg-11557	355	35	in	in	ADP
fueconorg-11557	355	36	table	table	NOUN
fueconorg-11557	355	37	8	8	NUM
fueconorg-11557	355	38	.	.	PUNCT
fueconorg-11557	356	1	according	accord	VERB
fueconorg-11557	356	2	to	to	ADP
fueconorg-11557	356	3	fgls	fgls	NOUN
fueconorg-11557	356	4	results	result	NOUN
fueconorg-11557	356	5	in	in	ADP
fueconorg-11557	356	6	table	table	NOUN
fueconorg-11557	356	7	4	4	NUM
fueconorg-11557	356	8	,	,	PUNCT
fueconorg-11557	356	9	invetry	invetry	NOUN
fueconorg-11557	356	10	,	,	PUNCT
fueconorg-11557	356	11	recevb	recevb	PROPN
fueconorg-11557	356	12	,	,	PUNCT
fueconorg-11557	356	13	and	and	CCONJ
fueconorg-11557	356	14	paybl	paybl	NOUN
fueconorg-11557	356	15	are	be	AUX
fueconorg-11557	356	16	favourably	favourably	ADV
fueconorg-11557	356	17	significant	significant	ADJ
fueconorg-11557	356	18	to	to	ADP
fueconorg-11557	356	19	taxpab	taxpab	NOUN
fueconorg-11557	356	20	(	(	PUNCT
fueconorg-11557	356	21	0.0485	0.0485	NUM
fueconorg-11557	356	22	*	*	PUNCT
fueconorg-11557	356	23	*	*	PUNCT
fueconorg-11557	356	24	*	*	PUNCT
fueconorg-11557	356	25	;	;	PUNCT
fueconorg-11557	356	26	0.0164	0.0164	NUM
fueconorg-11557	356	27	*	*	PUNCT
fueconorg-11557	356	28	*	*	PUNCT
fueconorg-11557	356	29	*	*	PUNCT
fueconorg-11557	356	30	;	;	PUNCT
fueconorg-11557	356	31	0.0138***t	0.0138***t	NUM
fueconorg-11557	356	32	value	value	NOUN
fueconorg-11557	356	33	=	=	SYM
fueconorg-11557	356	34	4.74	4.74	NUM
fueconorg-11557	356	35	;	;	PUNCT
fueconorg-11557	356	36	5.97	5.97	NUM
fueconorg-11557	356	37	;	;	PUNCT
fueconorg-11557	356	38	5.51	5.51	NUM
fueconorg-11557	356	39	<	<	NOUN
fueconorg-11557	356	40	0.005	0.005	NUM
fueconorg-11557	356	41	)	)	PUNCT
fueconorg-11557	356	42	which	which	PRON
fueconorg-11557	356	43	invariably	invariably	ADV
fueconorg-11557	356	44	divulged	divulge	VERB
fueconorg-11557	356	45	the	the	DET
fueconorg-11557	356	46	significance	significance	NOUN
fueconorg-11557	356	47	of	of	ADP
fueconorg-11557	356	48	working	work	VERB
fueconorg-11557	356	49	capital	capital	NOUN
fueconorg-11557	356	50	components	component	NOUN
fueconorg-11557	356	51	on	on	ADP
fueconorg-11557	356	52	tax	tax	NOUN
fueconorg-11557	356	53	payable	payable	ADJ
fueconorg-11557	356	54	in	in	ADP
fueconorg-11557	356	55	nigeria	nigeria	PROPN
fueconorg-11557	356	56	manufacturing	manufacturing	NOUN
fueconorg-11557	356	57	companies	company	NOUN
fueconorg-11557	356	58	.	.	PUNCT
fueconorg-11557	357	1	other	other	ADJ
fueconorg-11557	357	2	variables	variable	NOUN
fueconorg-11557	357	3	involved	involve	VERB
fueconorg-11557	357	4	are	be	AUX
fueconorg-11557	357	5	favourable	favourable	ADJ
fueconorg-11557	357	6	significantly	significantly	ADV
fueconorg-11557	357	7	to	to	PART
fueconorg-11557	357	8	tax	tax	VERB
fueconorg-11557	357	9	payable	payable	ADJ
fueconorg-11557	357	10	with	with	ADP
fueconorg-11557	357	11	the	the	DET
fueconorg-11557	357	12	exception	exception	NOUN
fueconorg-11557	357	13	of	of	ADP
fueconorg-11557	357	14	shfund	shfund	NOUN
fueconorg-11557	357	15	and	and	CCONJ
fueconorg-11557	357	16	cashh	cashh	PROPN
fueconorg-11557	357	17	which	which	PRON
fueconorg-11557	357	18	are	be	AUX
fueconorg-11557	357	19	unfavorably	unfavorably	ADV
fueconorg-11557	357	20	significant	significant	ADJ
fueconorg-11557	357	21	to	to	PART
fueconorg-11557	357	22	tax	tax	VERB
fueconorg-11557	357	23	payable	payable	ADJ
fueconorg-11557	357	24	(	(	PUNCT
fueconorg-11557	357	25	-0.0362	-0.0362	ADJ
fueconorg-11557	357	26	*	*	PUNCT
fueconorg-11557	357	27	*	*	PUNCT
fueconorg-11557	357	28	*	*	PUNCT
fueconorg-11557	357	29	;	;	PUNCT
fueconorg-11557	357	30	-0.0101	-0.0101	VERB
fueconorg-11557	357	31	*	*	PUNCT
fueconorg-11557	357	32	*	*	PUNCT
fueconorg-11557	357	33	*	*	PUNCT
fueconorg-11557	357	34	t	t	PROPN
fueconorg-11557	357	35	value	value	NOUN
fueconorg-11557	357	36	-6.41	-6.41	NOUN
fueconorg-11557	357	37	;	;	PUNCT
fueconorg-11557	357	38	-3.02	-3.02	NUM
fueconorg-11557	357	39	<	<	X
fueconorg-11557	357	40	0.005	0.005	NUM
fueconorg-11557	357	41	)	)	PUNCT
fueconorg-11557	357	42	.	.	PUNCT
fueconorg-11557	358	1	working	work	VERB
fueconorg-11557	358	2	capital	capital	NOUN
fueconorg-11557	358	3	and	and	CCONJ
fueconorg-11557	358	4	tax	tax	NOUN
fueconorg-11557	358	5	payable	payable	ADJ
fueconorg-11557	358	6	:	:	PUNCT
fueconorg-11557	358	7	analysis	analysis	NOUN
fueconorg-11557	358	8	of	of	ADP
fueconorg-11557	358	9	interrelationship	interrelationship	NOUN
fueconorg-11557	358	10	in	in	ADP
fueconorg-11557	358	11	manufacturing	manufacturing	NOUN
fueconorg-11557	358	12	companies	company	NOUN
fueconorg-11557	358	13	41	41	NUM
fueconorg-11557	358	14	02	02	NUM
fueconorg-11557	358	15	.0	.0	NUM
fueconorg-11557	358	16	0	0	PUNCT
fueconorg-11557	359	1	e	e	NOUN
fueconorg-11557	359	2	+	+	CCONJ
fueconorg-11557	359	3	0	0	NUM
fueconorg-11557	359	4	8	8	NUM
fueconorg-11557	359	5	4	4	NUM
fueconorg-11557	359	6	.0	.0	NUM
fueconorg-11557	359	7	0	0	PUNCT
fueconorg-11557	360	1	e	e	X
fueconorg-11557	360	2	+	+	CCONJ
fueconorg-11557	360	3	0	0	NUM
fueconorg-11557	360	4	8	8	NUM
fueconorg-11557	360	5	6	6	NUM
fueconorg-11557	360	6	.0	.0	NUM
fueconorg-11557	360	7	0	0	PUNCT
fueconorg-11557	361	1	e	e	NOUN
fueconorg-11557	361	2	+	+	CCONJ
fueconorg-11557	361	3	0	0	NUM
fueconorg-11557	361	4	8	8	NUM
fueconorg-11557	361	5	02	02	NUM
fueconorg-11557	361	6	.0	.0	NUM
fueconorg-11557	361	7	0	0	PUNCT
fueconorg-11557	362	1	e	e	NOUN
fueconorg-11557	362	2	+	+	CCONJ
fueconorg-11557	362	3	0	0	NUM
fueconorg-11557	362	4	8	8	NUM
fueconorg-11557	362	5	4	4	NUM
fueconorg-11557	362	6	.0	.0	NUM
fueconorg-11557	362	7	0	0	PUNCT
fueconorg-11557	363	1	e	e	X
fueconorg-11557	363	2	+	+	CCONJ
fueconorg-11557	363	3	0	0	NUM
fueconorg-11557	363	4	8	8	NUM
fueconorg-11557	363	5	6	6	NUM
fueconorg-11557	363	6	.0	.0	NUM
fueconorg-11557	363	7	0	0	PUNCT
fueconorg-11557	364	1	e	e	NOUN
fueconorg-11557	364	2	+	+	CCONJ
fueconorg-11557	364	3	0	0	NUM
fueconorg-11557	364	4	8	8	NUM
fueconorg-11557	364	5	02	02	NUM
fueconorg-11557	364	6	.0	.0	NUM
fueconorg-11557	364	7	0	0	PUNCT
fueconorg-11557	365	1	e	e	NOUN
fueconorg-11557	365	2	+	+	CCONJ
fueconorg-11557	365	3	0	0	NUM
fueconorg-11557	365	4	8	8	NUM
fueconorg-11557	365	5	4	4	NUM
fueconorg-11557	365	6	.0	.0	NUM
fueconorg-11557	365	7	0	0	PUNCT
fueconorg-11557	366	1	e	e	X
fueconorg-11557	366	2	+	+	CCONJ
fueconorg-11557	366	3	0	0	NUM
fueconorg-11557	366	4	8	8	NUM
fueconorg-11557	366	5	6	6	NUM
fueconorg-11557	366	6	.0	.0	NUM
fueconorg-11557	366	7	0	0	PUNCT
fueconorg-11557	367	1	e	e	NOUN
fueconorg-11557	367	2	+	+	CCONJ
fueconorg-11557	367	3	0	0	NUM
fueconorg-11557	367	4	8	8	NUM
fueconorg-11557	367	5	2010	2010	NUM
fueconorg-11557	367	6	2015	2015	NUM
fueconorg-11557	367	7	2020	2020	NUM
fueconorg-11557	367	8	2010	2010	NUM
fueconorg-11557	367	9	2015	2015	NUM
fueconorg-11557	367	10	2020	2020	NUM
fueconorg-11557	367	11	2010	2010	NUM
fueconorg-11557	367	12	2015	2015	NUM
fueconorg-11557	367	13	2020	2020	NUM
fueconorg-11557	367	14	2010	2010	NUM
fueconorg-11557	367	15	2015	2015	NUM
fueconorg-11557	367	16	2020	2020	NUM
fueconorg-11557	367	17	1	1	NUM
fueconorg-11557	367	18	2	2	NUM
fueconorg-11557	367	19	3	3	NUM
fueconorg-11557	367	20	4	4	NUM
fueconorg-11557	367	21	5	5	NUM
fueconorg-11557	367	22	6	6	NUM
fueconorg-11557	367	23	7	7	NUM
fueconorg-11557	367	24	8	8	NUM
fueconorg-11557	367	25	9	9	NUM
fueconorg-11557	367	26	10	10	NUM
fueconorg-11557	367	27	taxpab	taxpab	NOUN
fueconorg-11557	367	28	invetry	invetry	PROPN
fueconorg-11557	367	29	recevb	recevb	PROPN
fueconorg-11557	367	30	paybl	paybl	PROPN
fueconorg-11557	367	31	cashh	cashh	PROPN
fueconorg-11557	367	32	totasst	totasst	VERB
fueconorg-11557	367	33	shfund	shfund	ADJ
fueconorg-11557	367	34	pbt	pbt	PROPN
fueconorg-11557	367	35	year	year	NOUN
fueconorg-11557	367	36	graphs	graph	NOUN
fueconorg-11557	367	37	by	by	ADP
fueconorg-11557	367	38	companies	company	NOUN
fueconorg-11557	367	39	fig	fig	VERB
fueconorg-11557	367	40	1	1	NUM
fueconorg-11557	367	41	the	the	DET
fueconorg-11557	367	42	effects	effect	NOUN
fueconorg-11557	367	43	of	of	ADP
fueconorg-11557	367	44	working	work	VERB
fueconorg-11557	367	45	capital	capital	NOUN
fueconorg-11557	367	46	on	on	ADP
fueconorg-11557	367	47	tax	tax	NOUN
fueconorg-11557	367	48	payable	payable	ADJ
fueconorg-11557	367	49	in	in	ADP
fueconorg-11557	367	50	nigeria	nigeria	PROPN
fueconorg-11557	367	51	manufacturing	manufacturing	NOUN
fueconorg-11557	367	52	companies	company	NOUN
fueconorg-11557	367	53	.	.	PUNCT
fueconorg-11557	368	1	7	7	X
fueconorg-11557	368	2	.	.	X
fueconorg-11557	368	3	discussion	discussion	NOUN
fueconorg-11557	368	4	of	of	ADP
fueconorg-11557	368	5	findings	finding	NOUN
fueconorg-11557	368	6	this	this	DET
fueconorg-11557	368	7	study	study	NOUN
fueconorg-11557	368	8	examined	examine	VERB
fueconorg-11557	368	9	the	the	DET
fueconorg-11557	368	10	effect	effect	NOUN
fueconorg-11557	368	11	of	of	ADP
fueconorg-11557	368	12	working	work	VERB
fueconorg-11557	368	13	capital	capital	NOUN
fueconorg-11557	368	14	on	on	ADP
fueconorg-11557	368	15	tax	tax	NOUN
fueconorg-11557	368	16	payable	payable	ADJ
fueconorg-11557	368	17	in	in	ADP
fueconorg-11557	368	18	nigeria	nigeria	PROPN
fueconorg-11557	368	19	manufacturing	manufacturing	NOUN
fueconorg-11557	368	20	companies	company	NOUN
fueconorg-11557	368	21	.	.	PUNCT
fueconorg-11557	369	1	ten	ten	NUM
fueconorg-11557	369	2	manufacturing	manufacture	VERB
fueconorg-11557	369	3	companies	company	NOUN
fueconorg-11557	369	4	were	be	AUX
fueconorg-11557	369	5	sampled	sample	VERB
fueconorg-11557	369	6	from	from	ADP
fueconorg-11557	369	7	2010	2010	NUM
fueconorg-11557	369	8	to	to	ADP
fueconorg-11557	369	9	2022	2022	NUM
fueconorg-11557	369	10	.	.	PUNCT
fueconorg-11557	370	1	manufacturing	manufacturing	NOUN
fueconorg-11557	370	2	companies	company	NOUN
fueconorg-11557	370	3	were	be	AUX
fueconorg-11557	370	4	actually	actually	ADV
fueconorg-11557	370	5	selected	select	VERB
fueconorg-11557	370	6	from	from	ADP
fueconorg-11557	370	7	manufacturing	manufacture	VERB
fueconorg-11557	370	8	companies	company	NOUN
fueconorg-11557	370	9	that	that	PRON
fueconorg-11557	370	10	are	be	AUX
fueconorg-11557	370	11	listed	list	VERB
fueconorg-11557	370	12	within	within	ADP
fueconorg-11557	370	13	the	the	DET
fueconorg-11557	370	14	nigeria	nigeria	PROPN
fueconorg-11557	370	15	stock	stock	PROPN
fueconorg-11557	370	16	exchange	exchange	PROPN
fueconorg-11557	370	17	jurisdiction	jurisdiction	NOUN
fueconorg-11557	370	18	.	.	PUNCT
fueconorg-11557	371	1	it	it	PRON
fueconorg-11557	371	2	was	be	AUX
fueconorg-11557	371	3	discovered	discover	VERB
fueconorg-11557	371	4	from	from	ADP
fueconorg-11557	371	5	the	the	DET
fueconorg-11557	371	6	outcome	outcome	NOUN
fueconorg-11557	371	7	of	of	ADP
fueconorg-11557	371	8	panel	panel	NOUN
fueconorg-11557	371	9	fgls	fgl	NOUN
fueconorg-11557	371	10	that	that	PRON
fueconorg-11557	371	11	invetry	invetry	NOUN
fueconorg-11557	371	12	is	be	AUX
fueconorg-11557	371	13	favourably	favourably	ADV
fueconorg-11557	371	14	significant	significant	ADJ
fueconorg-11557	371	15	to	to	ADP
fueconorg-11557	371	16	taxpab	taxpab	PROPN
fueconorg-11557	371	17	.	.	PUNCT
fueconorg-11557	372	1	this	this	PRON
fueconorg-11557	372	2	dispensed	dispense	VERB
fueconorg-11557	372	3	the	the	DET
fueconorg-11557	372	4	meaning	meaning	NOUN
fueconorg-11557	372	5	that	that	SCONJ
fueconorg-11557	372	6	the	the	DET
fueconorg-11557	372	7	volume	volume	NOUN
fueconorg-11557	372	8	of	of	ADP
fueconorg-11557	372	9	the	the	DET
fueconorg-11557	372	10	inventory	inventory	NOUN
fueconorg-11557	372	11	held	hold	VERB
fueconorg-11557	372	12	in	in	ADP
fueconorg-11557	372	13	stock	stock	NOUN
fueconorg-11557	372	14	actually	actually	ADV
fueconorg-11557	372	15	determined	determine	VERB
fueconorg-11557	372	16	the	the	DET
fueconorg-11557	372	17	tax	tax	NOUN
fueconorg-11557	372	18	payable	payable	NOUN
fueconorg-11557	372	19	of	of	ADP
fueconorg-11557	372	20	nigeria	nigeria	PROPN
fueconorg-11557	372	21	manufacturing	manufacturing	NOUN
fueconorg-11557	372	22	companies	company	NOUN
fueconorg-11557	372	23	.	.	PUNCT
fueconorg-11557	373	1	that	that	PRON
fueconorg-11557	373	2	is	is	ADV
fueconorg-11557	373	3	,	,	PUNCT
fueconorg-11557	373	4	the	the	PRON
fueconorg-11557	373	5	higher	high	ADJ
fueconorg-11557	373	6	the	the	DET
fueconorg-11557	373	7	inventory	inventory	NOUN
fueconorg-11557	373	8	,	,	PUNCT
fueconorg-11557	373	9	the	the	DET
fueconorg-11557	373	10	higher	high	ADJ
fueconorg-11557	373	11	will	will	AUX
fueconorg-11557	373	12	be	be	AUX
fueconorg-11557	373	13	tax	tax	NOUN
fueconorg-11557	373	14	payable	payable	ADJ
fueconorg-11557	373	15	.	.	PUNCT
fueconorg-11557	374	1	the	the	DET
fueconorg-11557	374	2	inventory	inventory	NOUN
fueconorg-11557	374	3	determined	determine	VERB
fueconorg-11557	374	4	the	the	DET
fueconorg-11557	374	5	output	output	NOUN
fueconorg-11557	374	6	of	of	ADP
fueconorg-11557	374	7	the	the	DET
fueconorg-11557	374	8	manufacturing	manufacture	VERB
fueconorg-11557	374	9	company	company	NOUN
fueconorg-11557	374	10	which	which	PRON
fueconorg-11557	374	11	invariably	invariably	ADV
fueconorg-11557	374	12	enhanced	enhance	VERB
fueconorg-11557	374	13	the	the	DET
fueconorg-11557	374	14	turnover	turnover	NOUN
fueconorg-11557	374	15	and	and	CCONJ
fueconorg-11557	374	16	the	the	DET
fueconorg-11557	374	17	profitability	profitability	NOUN
fueconorg-11557	374	18	of	of	ADP
fueconorg-11557	374	19	the	the	DET
fueconorg-11557	374	20	company	company	NOUN
fueconorg-11557	374	21	,	,	PUNCT
fueconorg-11557	374	22	and	and	CCONJ
fueconorg-11557	374	23	thereby	thereby	ADV
fueconorg-11557	374	24	enhanced	enhance	VERB
fueconorg-11557	374	25	tax	tax	NOUN
fueconorg-11557	374	26	payable	payable	ADJ
fueconorg-11557	374	27	by	by	ADP
fueconorg-11557	374	28	the	the	DET
fueconorg-11557	374	29	companies	company	NOUN
fueconorg-11557	374	30	.	.	PUNCT
fueconorg-11557	375	1	this	this	DET
fueconorg-11557	375	2	outcome	outcome	NOUN
fueconorg-11557	375	3	is	be	AUX
fueconorg-11557	375	4	in	in	ADP
fueconorg-11557	375	5	consonance	consonance	NOUN
fueconorg-11557	375	6	with	with	ADP
fueconorg-11557	375	7	the	the	DET
fueconorg-11557	375	8	ideal	ideal	NOUN
fueconorg-11557	375	9	postulated	postulate	VERB
fueconorg-11557	375	10	by	by	ADP
fueconorg-11557	375	11	waema	waema	NOUN
fueconorg-11557	375	12	and	and	CCONJ
fueconorg-11557	375	13	nasieku	nasieku	PROPN
fueconorg-11557	375	14	,	,	PUNCT
fueconorg-11557	375	15	(	(	PUNCT
fueconorg-11557	375	16	2016	2016	NUM
fueconorg-11557	375	17	)	)	PUNCT
fueconorg-11557	375	18	;	;	PUNCT
fueconorg-11557	375	19	supported	support	VERB
fueconorg-11557	375	20	by	by	ADP
fueconorg-11557	375	21	wanguu	wanguu	PROPN
fueconorg-11557	375	22	&	&	CCONJ
fueconorg-11557	375	23	kipkirui	kipkirui	PROPN
fueconorg-11557	375	24	,	,	PUNCT
fueconorg-11557	375	25	(	(	PUNCT
fueconorg-11557	375	26	2015	2015	NUM
fueconorg-11557	375	27	)	)	PUNCT
fueconorg-11557	375	28	,	,	PUNCT
fueconorg-11557	375	29	aytac	aytac	PROPN
fueconorg-11557	375	30	et	et	PROPN
fueconorg-11557	375	31	al	al	PROPN
fueconorg-11557	375	32	.	.	PROPN
fueconorg-11557	375	33	,	,	PUNCT
fueconorg-11557	375	34	(	(	PUNCT
fueconorg-11557	375	35	2020	2020	NUM
fueconorg-11557	375	36	)	)	PUNCT
fueconorg-11557	375	37	,	,	PUNCT
fueconorg-11557	375	38	cristian	cristian	PROPN
fueconorg-11557	375	39	&	&	CCONJ
fueconorg-11557	375	40	raisa	raisa	PROPN
fueconorg-11557	375	41	(	(	PUNCT
fueconorg-11557	375	42	2017	2017	NUM
fueconorg-11557	375	43	)	)	PUNCT
fueconorg-11557	375	44	,	,	PUNCT
fueconorg-11557	375	45	nastiti	nastiti	PROPN
fueconorg-11557	375	46	et	et	PROPN
fueconorg-11557	375	47	al	al	PROPN
fueconorg-11557	375	48	.	.	PROPN
fueconorg-11557	375	49	,	,	PUNCT
fueconorg-11557	375	50	(	(	PUNCT
fueconorg-11557	375	51	2019	2019	NUM
fueconorg-11557	375	52	)	)	PUNCT
fueconorg-11557	375	53	,	,	PUNCT
fueconorg-11557	375	54	and	and	CCONJ
fueconorg-11557	375	55	rey	rey	PROPN
fueconorg-11557	375	56	-	-	PUNCT
fueconorg-11557	375	57	ares	ares	PROPN
fueconorg-11557	375	58	et	et	PROPN
fueconorg-11557	375	59	al	al	PROPN
fueconorg-11557	375	60	.	.	PROPN
fueconorg-11557	375	61	,	,	PUNCT
fueconorg-11557	375	62	(	(	PUNCT
fueconorg-11557	375	63	2021	2021	NUM
fueconorg-11557	375	64	)	)	PUNCT
fueconorg-11557	375	65	but	but	CCONJ
fueconorg-11557	375	66	discarded	discard	VERB
fueconorg-11557	375	67	the	the	DET
fueconorg-11557	375	68	submissions	submission	NOUN
fueconorg-11557	375	69	of	of	ADP
fueconorg-11557	375	70	jayarathne	jayarathne	PROPN
fueconorg-11557	375	71	,	,	PUNCT
fueconorg-11557	375	72	(	(	PUNCT
fueconorg-11557	375	73	2014	2014	NUM
fueconorg-11557	375	74	)	)	PUNCT
fueconorg-11557	375	75	,	,	PUNCT
fueconorg-11557	375	76	lawal	lawal	PROPN
fueconorg-11557	375	77	et	et	PROPN
fueconorg-11557	375	78	al	al	PROPN
fueconorg-11557	375	79	.	.	PROPN
fueconorg-11557	375	80	,	,	PUNCT
fueconorg-11557	375	81	(	(	PUNCT
fueconorg-11557	375	82	2015	2015	NUM
fueconorg-11557	375	83	)	)	PUNCT
fueconorg-11557	375	84	and	and	CCONJ
fueconorg-11557	375	85	nguyen	nguyen	NOUN
fueconorg-11557	375	86	et	et	PROPN
fueconorg-11557	375	87	al	al	PROPN
fueconorg-11557	375	88	.	.	PROPN
fueconorg-11557	375	89	,	,	PUNCT
fueconorg-11557	375	90	(	(	PUNCT
fueconorg-11557	375	91	2020	2020	NUM
fueconorg-11557	375	92	)	)	PUNCT
fueconorg-11557	375	93	.	.	PUNCT
fueconorg-11557	376	1	recevb	recevb	PROPN
fueconorg-11557	376	2	also	also	ADV
fueconorg-11557	376	3	has	have	AUX
fueconorg-11557	376	4	been	be	AUX
fueconorg-11557	376	5	deducted	deduct	VERB
fueconorg-11557	376	6	having	have	VERB
fueconorg-11557	376	7	positive	positive	ADJ
fueconorg-11557	376	8	significant	significant	ADJ
fueconorg-11557	376	9	effect	effect	NOUN
fueconorg-11557	376	10	on	on	ADP
fueconorg-11557	376	11	tax	tax	NOUN
fueconorg-11557	376	12	payable	payable	NOUN
fueconorg-11557	376	13	.	.	PUNCT
fueconorg-11557	377	1	the	the	DET
fueconorg-11557	377	2	implication	implication	NOUN
fueconorg-11557	377	3	is	be	AUX
fueconorg-11557	377	4	that	that	SCONJ
fueconorg-11557	377	5	if	if	SCONJ
fueconorg-11557	377	6	the	the	DET
fueconorg-11557	377	7	debtor	debtor	NOUN
fueconorg-11557	377	8	to	to	ADP
fueconorg-11557	377	9	the	the	DET
fueconorg-11557	377	10	company	company	NOUN
fueconorg-11557	377	11	fulfilled	fulfil	VERB
fueconorg-11557	377	12	their	their	PRON
fueconorg-11557	377	13	responsibilities	responsibility	NOUN
fueconorg-11557	377	14	in	in	ADP
fueconorg-11557	377	15	terms	term	NOUN
fueconorg-11557	377	16	of	of	ADP
fueconorg-11557	377	17	patronage	patronage	NOUN
fueconorg-11557	377	18	and	and	CCONJ
fueconorg-11557	377	19	offsetting	offset	VERB
fueconorg-11557	377	20	of	of	ADP
fueconorg-11557	377	21	their	their	PRON
fueconorg-11557	377	22	debt	debt	NOUN
fueconorg-11557	377	23	promptly	promptly	ADV
fueconorg-11557	377	24	,	,	PUNCT
fueconorg-11557	377	25	it	it	PRON
fueconorg-11557	377	26	would	would	AUX
fueconorg-11557	377	27	invariably	invariably	ADV
fueconorg-11557	377	28	increase	increase	VERB
fueconorg-11557	377	29	the	the	DET
fueconorg-11557	377	30	income	income	NOUN
fueconorg-11557	377	31	and	and	CCONJ
fueconorg-11557	377	32	profit	profit	NOUN
fueconorg-11557	377	33	of	of	ADP
fueconorg-11557	377	34	the	the	DET
fueconorg-11557	377	35	company	company	NOUN
fueconorg-11557	377	36	which	which	PRON
fueconorg-11557	377	37	has	have	AUX
fueconorg-11557	377	38	been	be	AUX
fueconorg-11557	377	39	seen	see	VERB
fueconorg-11557	377	40	as	as	ADP
fueconorg-11557	377	41	the	the	DET
fueconorg-11557	377	42	parameter	parameter	NOUN
fueconorg-11557	377	43	for	for	ADP
fueconorg-11557	377	44	tax	tax	NOUN
fueconorg-11557	377	45	payable	payable	NOUN
fueconorg-11557	377	46	.	.	PUNCT
fueconorg-11557	378	1	the	the	PRON
fueconorg-11557	378	2	higher	high	ADJ
fueconorg-11557	378	3	the	the	DET
fueconorg-11557	378	4	income	income	NOUN
fueconorg-11557	378	5	received	receive	VERB
fueconorg-11557	378	6	from	from	ADP
fueconorg-11557	378	7	the	the	DET
fueconorg-11557	378	8	debtors	debtor	NOUN
fueconorg-11557	378	9	to	to	ADP
fueconorg-11557	378	10	the	the	DET
fueconorg-11557	378	11	company	company	NOUN
fueconorg-11557	378	12	,	,	PUNCT
fueconorg-11557	378	13	the	the	DET
fueconorg-11557	378	14	more	more	ADV
fueconorg-11557	378	15	enhanced	enhanced	ADJ
fueconorg-11557	378	16	is	be	AUX
fueconorg-11557	378	17	tax	tax	NOUN
fueconorg-11557	378	18	payable	payable	NOUN
fueconorg-11557	378	19	.	.	PUNCT
fueconorg-11557	379	1	the	the	DET
fueconorg-11557	379	2	outcome	outcome	NOUN
fueconorg-11557	379	3	is	be	AUX
fueconorg-11557	379	4	in	in	ADP
fueconorg-11557	379	5	tandem	tandem	NOUN
fueconorg-11557	379	6	with	with	ADP
fueconorg-11557	379	7	the	the	DET
fueconorg-11557	379	8	outcomes	outcome	NOUN
fueconorg-11557	379	9	of	of	ADP
fueconorg-11557	379	10	waema	waema	NOUN
fueconorg-11557	379	11	&	&	CCONJ
fueconorg-11557	379	12	nasieku	nasieku	PROPN
fueconorg-11557	379	13	,	,	PUNCT
fueconorg-11557	379	14	(	(	PUNCT
fueconorg-11557	379	15	2016	2016	NUM
fueconorg-11557	379	16	)	)	PUNCT
fueconorg-11557	379	17	;	;	PUNCT
fueconorg-11557	379	18	lawal	lawal	PROPN
fueconorg-11557	379	19	,	,	PUNCT
fueconorg-11557	379	20	et	et	PROPN
fueconorg-11557	379	21	al	al	PROPN
fueconorg-11557	379	22	(	(	PUNCT
fueconorg-11557	379	23	2015	2015	NUM
fueconorg-11557	379	24	)	)	PUNCT
fueconorg-11557	379	25	;	;	PUNCT
fueconorg-11557	379	26	gorondutse	gorondutse	NOUN
fueconorg-11557	379	27	et	et	PROPN
fueconorg-11557	379	28	al	al	PROPN
fueconorg-11557	379	29	,	,	PUNCT
fueconorg-11557	379	30	(	(	PUNCT
fueconorg-11557	379	31	2017	2017	NUM
fueconorg-11557	379	32	)	)	PUNCT
fueconorg-11557	379	33	;	;	PUNCT
fueconorg-11557	379	34	goncalves	goncalve	NOUN
fueconorg-11557	379	35	et	et	PROPN
fueconorg-11557	379	36	al	al	PROPN
fueconorg-11557	379	37	42	42	NUM
fueconorg-11557	379	38	t.	t.	NOUN
fueconorg-11557	379	39	a.	a.	NOUN
fueconorg-11557	379	40	adegbite	adegbite	PROPN
fueconorg-11557	379	41	,	,	PUNCT
fueconorg-11557	379	42	s.	s.	PROPN
fueconorg-11557	379	43	j.	j.	PROPN
fueconorg-11557	379	44	inyada	inyada	PROPN
fueconorg-11557	379	45	(	(	PUNCT
fueconorg-11557	379	46	2018	2018	NUM
fueconorg-11557	379	47	)	)	PUNCT
fueconorg-11557	379	48	;	;	PUNCT
fueconorg-11557	379	49	wanguu	wanguu	PROPN
fueconorg-11557	379	50	&	&	CCONJ
fueconorg-11557	379	51	kipkirui	kipkirui	PROPN
fueconorg-11557	379	52	,	,	PUNCT
fueconorg-11557	379	53	(	(	PUNCT
fueconorg-11557	379	54	2015	2015	NUM
fueconorg-11557	379	55	)	)	PUNCT
fueconorg-11557	379	56	;	;	PUNCT
fueconorg-11557	379	57	aytac	aytac	PROPN
fueconorg-11557	379	58	et	et	PROPN
fueconorg-11557	379	59	al	al	PROPN
fueconorg-11557	379	60	.	.	PROPN
fueconorg-11557	379	61	,	,	PUNCT
fueconorg-11557	379	62	(	(	PUNCT
fueconorg-11557	379	63	2020	2020	NUM
fueconorg-11557	379	64	)	)	PUNCT
fueconorg-11557	379	65	;	;	PUNCT
fueconorg-11557	379	66	and	and	CCONJ
fueconorg-11557	379	67	cristian	cristian	PROPN
fueconorg-11557	379	68	&	&	CCONJ
fueconorg-11557	379	69	raisa	raisa	PROPN
fueconorg-11557	379	70	(	(	PUNCT
fueconorg-11557	379	71	2017	2017	NUM
fueconorg-11557	379	72	)	)	PUNCT
fueconorg-11557	379	73	but	but	CCONJ
fueconorg-11557	379	74	rejected	reject	VERB
fueconorg-11557	379	75	the	the	DET
fueconorg-11557	379	76	views	view	NOUN
fueconorg-11557	379	77	of	of	ADP
fueconorg-11557	379	78	sudiyatno	sudiyatno	PROPN
fueconorg-11557	379	79	et	et	PROPN
fueconorg-11557	379	80	al	al	PROPN
fueconorg-11557	379	81	.	.	PROPN
fueconorg-11557	379	82	,	,	PUNCT
fueconorg-11557	379	83	(	(	PUNCT
fueconorg-11557	379	84	2017	2017	NUM
fueconorg-11557	379	85	)	)	PUNCT
fueconorg-11557	379	86	;	;	PUNCT
fueconorg-11557	379	87	agegnew	agegnew	VERB
fueconorg-11557	379	88	,	,	PUNCT
fueconorg-11557	379	89	(	(	PUNCT
fueconorg-11557	379	90	2019	2019	NUM
fueconorg-11557	379	91	)	)	PUNCT
fueconorg-11557	379	92	.	.	PUNCT
fueconorg-11557	380	1	cashh	cashh	PROPN
fueconorg-11557	380	2	showed	show	VERB
fueconorg-11557	380	3	negative	negative	ADJ
fueconorg-11557	380	4	effect	effect	NOUN
fueconorg-11557	380	5	on	on	ADP
fueconorg-11557	380	6	taxpab	taxpab	NOUN
fueconorg-11557	380	7	.	.	PUNCT
fueconorg-11557	381	1	the	the	DET
fueconorg-11557	381	2	implication	implication	NOUN
fueconorg-11557	381	3	of	of	ADP
fueconorg-11557	381	4	the	the	DET
fueconorg-11557	381	5	outcome	outcome	NOUN
fueconorg-11557	381	6	is	be	AUX
fueconorg-11557	381	7	that	that	SCONJ
fueconorg-11557	381	8	cash	cash	NOUN
fueconorg-11557	381	9	held	hold	VERB
fueconorg-11557	381	10	or	or	CCONJ
fueconorg-11557	381	11	kept	keep	VERB
fueconorg-11557	381	12	in	in	ADP
fueconorg-11557	381	13	the	the	DET
fueconorg-11557	381	14	bank	bank	NOUN
fueconorg-11557	381	15	idle	idle	NOUN
fueconorg-11557	381	16	without	without	ADP
fueconorg-11557	381	17	being	be	AUX
fueconorg-11557	381	18	involved	involve	VERB
fueconorg-11557	381	19	in	in	ADP
fueconorg-11557	381	20	the	the	DET
fueconorg-11557	381	21	production	production	NOUN
fueconorg-11557	381	22	of	of	ADP
fueconorg-11557	381	23	goods	good	NOUN
fueconorg-11557	381	24	,	,	PUNCT
fueconorg-11557	381	25	products	product	NOUN
fueconorg-11557	381	26	and	and	CCONJ
fueconorg-11557	381	27	services	service	NOUN
fueconorg-11557	381	28	ultimately	ultimately	ADV
fueconorg-11557	381	29	reduces	reduce	VERB
fueconorg-11557	381	30	the	the	DET
fueconorg-11557	381	31	profits	profit	NOUN
fueconorg-11557	381	32	for	for	ADP
fueconorg-11557	381	33	the	the	DET
fueconorg-11557	381	34	companies	company	NOUN
fueconorg-11557	381	35	.	.	PUNCT
fueconorg-11557	382	1	this	this	PRON
fueconorg-11557	382	2	further	far	ADV
fueconorg-11557	382	3	indicates	indicate	VERB
fueconorg-11557	382	4	that	that	SCONJ
fueconorg-11557	382	5	resources	resource	NOUN
fueconorg-11557	382	6	have	have	AUX
fueconorg-11557	382	7	been	be	AUX
fueconorg-11557	382	8	tied	tie	VERB
fueconorg-11557	382	9	down	down	ADP
fueconorg-11557	382	10	without	without	ADP
fueconorg-11557	382	11	attaching	attach	VERB
fueconorg-11557	382	12	responsibilities	responsibility	NOUN
fueconorg-11557	382	13	,	,	PUNCT
fueconorg-11557	382	14	which	which	PRON
fueconorg-11557	382	15	is	be	AUX
fueconorg-11557	382	16	disadvantageous	disadvantageous	ADJ
fueconorg-11557	382	17	to	to	ADP
fueconorg-11557	382	18	profitability	profitability	NOUN
fueconorg-11557	382	19	of	of	ADP
fueconorg-11557	382	20	the	the	DET
fueconorg-11557	382	21	company	company	NOUN
fueconorg-11557	382	22	,	,	PUNCT
fueconorg-11557	382	23	and	and	CCONJ
fueconorg-11557	382	24	hence	hence	ADV
fueconorg-11557	382	25	,	,	PUNCT
fueconorg-11557	382	26	invariably	invariably	ADV
fueconorg-11557	382	27	affecting	affect	VERB
fueconorg-11557	382	28	tax	tax	NOUN
fueconorg-11557	382	29	payable	payable	ADJ
fueconorg-11557	382	30	to	to	ADP
fueconorg-11557	382	31	the	the	DET
fueconorg-11557	382	32	government	government	NOUN
fueconorg-11557	382	33	.	.	PUNCT
fueconorg-11557	383	1	the	the	DET
fueconorg-11557	383	2	excess	excess	ADJ
fueconorg-11557	383	3	cash	cash	NOUN
fueconorg-11557	383	4	which	which	PRON
fueconorg-11557	383	5	is	be	AUX
fueconorg-11557	383	6	not	not	PART
fueconorg-11557	383	7	invested	invest	VERB
fueconorg-11557	383	8	in	in	ADP
fueconorg-11557	383	9	reliable	reliable	ADJ
fueconorg-11557	383	10	and	and	CCONJ
fueconorg-11557	383	11	profitable	profitable	ADJ
fueconorg-11557	383	12	projects	project	NOUN
fueconorg-11557	383	13	downplays	downplay	VERB
fueconorg-11557	383	14	organizations	organization	NOUN
fueconorg-11557	383	15	’	'	PUNCT
fueconorg-11557	383	16	profitability	profitability	NOUN
fueconorg-11557	383	17	which	which	PRON
fueconorg-11557	383	18	invariably	invariably	ADV
fueconorg-11557	383	19	reduces	reduce	VERB
fueconorg-11557	383	20	tax	tax	NOUN
fueconorg-11557	383	21	payable	payable	ADJ
fueconorg-11557	383	22	to	to	ADP
fueconorg-11557	383	23	the	the	DET
fueconorg-11557	383	24	government	government	NOUN
fueconorg-11557	383	25	.	.	PUNCT
fueconorg-11557	384	1	by	by	ADP
fueconorg-11557	384	2	keeping	keep	VERB
fueconorg-11557	384	3	idle	idle	ADJ
fueconorg-11557	384	4	cash	cash	NOUN
fueconorg-11557	384	5	and	and	CCONJ
fueconorg-11557	384	6	cash	cash	NOUN
fueconorg-11557	384	7	equivalents	equivalent	NOUN
fueconorg-11557	384	8	,	,	PUNCT
fueconorg-11557	384	9	companies	company	NOUN
fueconorg-11557	384	10	and	and	CCONJ
fueconorg-11557	384	11	government	government	NOUN
fueconorg-11557	384	12	lose	lose	VERB
fueconorg-11557	384	13	an	an	DET
fueconorg-11557	384	14	opportunity	opportunity	NOUN
fueconorg-11557	384	15	for	for	ADP
fueconorg-11557	384	16	additional	additional	ADJ
fueconorg-11557	384	17	generation	generation	NOUN
fueconorg-11557	384	18	of	of	ADP
fueconorg-11557	384	19	returns	return	NOUN
fueconorg-11557	384	20	and	and	CCONJ
fueconorg-11557	384	21	tax	tax	NOUN
fueconorg-11557	384	22	income	income	NOUN
fueconorg-11557	384	23	respectively	respectively	ADV
fueconorg-11557	384	24	.	.	PUNCT
fueconorg-11557	385	1	this	this	DET
fueconorg-11557	385	2	submission	submission	NOUN
fueconorg-11557	385	3	complements	complement	VERB
fueconorg-11557	385	4	the	the	DET
fueconorg-11557	385	5	submission	submission	NOUN
fueconorg-11557	385	6	of	of	ADP
fueconorg-11557	385	7	wanguu	wanguu	PROPN
fueconorg-11557	385	8	&	&	CCONJ
fueconorg-11557	385	9	kipkirui	kipkirui	PROPN
fueconorg-11557	385	10	,	,	PUNCT
fueconorg-11557	385	11	(	(	PUNCT
fueconorg-11557	385	12	2015	2015	NUM
fueconorg-11557	385	13	)	)	PUNCT
fueconorg-11557	385	14	;	;	PUNCT
fueconorg-11557	385	15	waema	waema	NOUN
fueconorg-11557	385	16	&	&	CCONJ
fueconorg-11557	385	17	nasieku	nasieku	PROPN
fueconorg-11557	385	18	,	,	PUNCT
fueconorg-11557	385	19	(	(	PUNCT
fueconorg-11557	385	20	2016	2016	NUM
fueconorg-11557	385	21	)	)	PUNCT
fueconorg-11557	385	22	;	;	PUNCT
fueconorg-11557	385	23	orumwense	orumwense	NOUN
fueconorg-11557	385	24	&	&	CCONJ
fueconorg-11557	385	25	mwakipsile	mwakipsile	PROPN
fueconorg-11557	385	26	,	,	PUNCT
fueconorg-11557	385	27	(	(	PUNCT
fueconorg-11557	385	28	2017	2017	NUM
fueconorg-11557	385	29	)	)	PUNCT
fueconorg-11557	385	30	;	;	PUNCT
fueconorg-11557	385	31	ekwochi	ekwochi	VERB
fueconorg-11557	385	32	et	et	PROPN
fueconorg-11557	385	33	al	al	PROPN
fueconorg-11557	385	34	.	.	PROPN
fueconorg-11557	385	35	,	,	PUNCT
fueconorg-11557	385	36	(	(	PUNCT
fueconorg-11557	385	37	2021	2021	NUM
fueconorg-11557	385	38	)	)	PUNCT
fueconorg-11557	385	39	,	,	PUNCT
fueconorg-11557	385	40	sudiyatno	sudiyatno	VERB
fueconorg-11557	385	41	et	et	PROPN
fueconorg-11557	385	42	al	al	PROPN
fueconorg-11557	385	43	.	.	PROPN
fueconorg-11557	385	44	,	,	PUNCT
fueconorg-11557	385	45	(	(	PUNCT
fueconorg-11557	385	46	2017	2017	NUM
fueconorg-11557	385	47	)	)	PUNCT
fueconorg-11557	385	48	;	;	PUNCT
fueconorg-11557	385	49	agegnew	agegnew	VERB
fueconorg-11557	385	50	,	,	PUNCT
fueconorg-11557	385	51	(	(	PUNCT
fueconorg-11557	385	52	2019	2019	NUM
fueconorg-11557	385	53	)	)	PUNCT
fueconorg-11557	385	54	,	,	PUNCT
fueconorg-11557	385	55	douglas	douglas	PROPN
fueconorg-11557	385	56	et	et	PROPN
fueconorg-11557	385	57	al	al	PROPN
fueconorg-11557	385	58	.	.	PROPN
fueconorg-11557	385	59	,	,	PUNCT
fueconorg-11557	385	60	(	(	PUNCT
fueconorg-11557	385	61	2018	2018	NUM
fueconorg-11557	385	62	)	)	PUNCT
fueconorg-11557	385	63	,	,	PUNCT
fueconorg-11557	385	64	agegnew	agegnew	VERB
fueconorg-11557	385	65	,	,	PUNCT
fueconorg-11557	385	66	(	(	PUNCT
fueconorg-11557	385	67	2019	2019	NUM
fueconorg-11557	385	68	)	)	PUNCT
fueconorg-11557	385	69	;	;	PUNCT
fueconorg-11557	385	70	nastiti	nastiti	PROPN
fueconorg-11557	385	71	et	et	PROPN
fueconorg-11557	385	72	al	al	PROPN
fueconorg-11557	385	73	.	.	PROPN
fueconorg-11557	385	74	,	,	PUNCT
fueconorg-11557	385	75	(	(	PUNCT
fueconorg-11557	385	76	2019	2019	NUM
fueconorg-11557	385	77	)	)	PUNCT
fueconorg-11557	385	78	;	;	PUNCT
fueconorg-11557	385	79	rey	rey	PROPN
fueconorg-11557	385	80	ares	ares	PROPN
fueconorg-11557	385	81	et	et	PROPN
fueconorg-11557	385	82	al	al	PROPN
fueconorg-11557	385	83	.	.	PROPN
fueconorg-11557	385	84	,	,	PUNCT
fueconorg-11557	385	85	(	(	PUNCT
fueconorg-11557	385	86	2021	2021	NUM
fueconorg-11557	385	87	)	)	PUNCT
fueconorg-11557	385	88	;	;	PUNCT
fueconorg-11557	385	89	and	and	CCONJ
fueconorg-11557	385	90	nguyen	nguyen	NOUN
fueconorg-11557	385	91	et	et	PROPN
fueconorg-11557	385	92	al	al	PROPN
fueconorg-11557	385	93	.	.	PROPN
fueconorg-11557	385	94	,	,	PUNCT
fueconorg-11557	385	95	(	(	PUNCT
fueconorg-11557	385	96	2020	2020	NUM
fueconorg-11557	385	97	)	)	PUNCT
fueconorg-11557	385	98	but	but	CCONJ
fueconorg-11557	385	99	rejected	reject	VERB
fueconorg-11557	385	100	the	the	DET
fueconorg-11557	385	101	submission	submission	NOUN
fueconorg-11557	385	102	of	of	ADP
fueconorg-11557	385	103	wanguu	wanguu	PROPN
fueconorg-11557	385	104	&	&	CCONJ
fueconorg-11557	385	105	kipkirui	kipkirui	PROPN
fueconorg-11557	385	106	,	,	PUNCT
fueconorg-11557	385	107	(	(	PUNCT
fueconorg-11557	385	108	2015	2015	NUM
fueconorg-11557	385	109	)	)	PUNCT
fueconorg-11557	385	110	;	;	PUNCT
fueconorg-11557	385	111	muya	muya	PROPN
fueconorg-11557	385	112	&	&	CCONJ
fueconorg-11557	385	113	gathogo	gathogo	PROPN
fueconorg-11557	385	114	(	(	PUNCT
fueconorg-11557	385	115	2016	2016	NUM
fueconorg-11557	385	116	)	)	PUNCT
fueconorg-11557	385	117	;	;	PUNCT
fueconorg-11557	385	118	aytac	aytac	PROPN
fueconorg-11557	385	119	et	et	PROPN
fueconorg-11557	385	120	al	al	PROPN
fueconorg-11557	385	121	.	.	PROPN
fueconorg-11557	385	122	,	,	PUNCT
fueconorg-11557	385	123	(	(	PUNCT
fueconorg-11557	385	124	2020	2020	NUM
fueconorg-11557	385	125	)	)	PUNCT
fueconorg-11557	385	126	;	;	PUNCT
fueconorg-11557	385	127	and	and	CCONJ
fueconorg-11557	385	128	aldubhani	aldubhani	PROPN
fueconorg-11557	385	129	et	et	PROPN
fueconorg-11557	385	130	al	al	PROPN
fueconorg-11557	385	131	.	.	PROPN
fueconorg-11557	385	132	,	,	PUNCT
fueconorg-11557	385	133	(	(	PUNCT
fueconorg-11557	385	134	2022	2022	NUM
fueconorg-11557	385	135	)	)	PUNCT
fueconorg-11557	385	136	.	.	PUNCT
fueconorg-11557	386	1	paybl	paybl	NOUN
fueconorg-11557	386	2	has	have	AUX
fueconorg-11557	386	3	also	also	ADV
fueconorg-11557	386	4	been	be	AUX
fueconorg-11557	386	5	deduced	deduce	VERB
fueconorg-11557	386	6	having	have	VERB
fueconorg-11557	386	7	favourable	favourable	ADJ
fueconorg-11557	386	8	significant	significant	ADJ
fueconorg-11557	386	9	influence	influence	NOUN
fueconorg-11557	386	10	on	on	ADP
fueconorg-11557	386	11	taxpab	taxpab	NOUN
fueconorg-11557	386	12	in	in	ADP
fueconorg-11557	386	13	nigeria	nigeria	PROPN
fueconorg-11557	386	14	manufacturing	manufacturing	NOUN
fueconorg-11557	386	15	companies	company	NOUN
fueconorg-11557	386	16	.	.	PUNCT
fueconorg-11557	387	1	this	this	PRON
fueconorg-11557	387	2	divulged	divulge	VERB
fueconorg-11557	387	3	that	that	SCONJ
fueconorg-11557	387	4	the	the	DET
fueconorg-11557	387	5	input	input	NOUN
fueconorg-11557	387	6	collected	collect	VERB
fueconorg-11557	387	7	on	on	ADP
fueconorg-11557	387	8	credit	credit	NOUN
fueconorg-11557	387	9	with	with	ADP
fueconorg-11557	387	10	aggressive	aggressive	ADJ
fueconorg-11557	387	11	utilization	utilization	NOUN
fueconorg-11557	387	12	invariably	invariably	ADV
fueconorg-11557	387	13	emitted	emit	VERB
fueconorg-11557	387	14	huge	huge	ADJ
fueconorg-11557	387	15	profitability	profitability	NOUN
fueconorg-11557	387	16	which	which	PRON
fueconorg-11557	387	17	is	be	AUX
fueconorg-11557	387	18	the	the	DET
fueconorg-11557	387	19	pillar	pillar	NOUN
fueconorg-11557	387	20	for	for	ADP
fueconorg-11557	387	21	tax	tax	NOUN
fueconorg-11557	387	22	payable	payable	NOUN
fueconorg-11557	387	23	.	.	PUNCT
fueconorg-11557	388	1	also	also	ADV
fueconorg-11557	388	2	,	,	PUNCT
fueconorg-11557	388	3	delay	delay	VERB
fueconorg-11557	388	4	in	in	ADP
fueconorg-11557	388	5	offsetting	offset	VERB
fueconorg-11557	388	6	suppliers	supplier	NOUN
fueconorg-11557	388	7	’	'	PUNCT
fueconorg-11557	388	8	debt	debt	NOUN
fueconorg-11557	388	9	ultimately	ultimately	ADV
fueconorg-11557	388	10	,	,	PUNCT
fueconorg-11557	388	11	when	when	SCONJ
fueconorg-11557	388	12	effectively	effectively	ADV
fueconorg-11557	388	13	used	use	VERB
fueconorg-11557	388	14	in	in	ADP
fueconorg-11557	388	15	production	production	NOUN
fueconorg-11557	388	16	,	,	PUNCT
fueconorg-11557	388	17	enhances	enhance	VERB
fueconorg-11557	388	18	profitability	profitability	NOUN
fueconorg-11557	388	19	and	and	CCONJ
fueconorg-11557	388	20	tax	tax	NOUN
fueconorg-11557	388	21	payable	payable	ADJ
fueconorg-11557	388	22	to	to	ADP
fueconorg-11557	388	23	the	the	DET
fueconorg-11557	388	24	companies	company	NOUN
fueconorg-11557	388	25	and	and	CCONJ
fueconorg-11557	388	26	government	government	NOUN
fueconorg-11557	388	27	respectively	respectively	ADV
fueconorg-11557	388	28	.	.	PUNCT
fueconorg-11557	389	1	company	company	NOUN
fueconorg-11557	389	2	makes	make	VERB
fueconorg-11557	389	3	more	more	ADJ
fueconorg-11557	389	4	profits	profit	NOUN
fueconorg-11557	389	5	aggressively	aggressively	ADV
fueconorg-11557	389	6	when	when	SCONJ
fueconorg-11557	389	7	combining	combine	VERB
fueconorg-11557	389	8	the	the	DET
fueconorg-11557	389	9	debts	debt	NOUN
fueconorg-11557	389	10	with	with	ADP
fueconorg-11557	389	11	the	the	DET
fueconorg-11557	389	12	equity	equity	NOUN
fueconorg-11557	389	13	share	share	NOUN
fueconorg-11557	389	14	than	than	ADP
fueconorg-11557	389	15	making	make	VERB
fueconorg-11557	389	16	use	use	NOUN
fueconorg-11557	389	17	of	of	ADP
fueconorg-11557	389	18	equity	equity	NOUN
fueconorg-11557	389	19	solely	solely	ADV
fueconorg-11557	389	20	in	in	ADP
fueconorg-11557	389	21	manufacturing	manufacturing	NOUN
fueconorg-11557	389	22	company	company	NOUN
fueconorg-11557	389	23	.	.	PUNCT
fueconorg-11557	390	1	this	this	PRON
fueconorg-11557	390	2	is	be	AUX
fueconorg-11557	390	3	line	line	NOUN
fueconorg-11557	390	4	with	with	ADP
fueconorg-11557	390	5	affirmations	affirmation	NOUN
fueconorg-11557	390	6	of	of	ADP
fueconorg-11557	390	7	agegnew	agegnew	NOUN
fueconorg-11557	390	8	(	(	PUNCT
fueconorg-11557	390	9	2019	2019	NUM
fueconorg-11557	390	10	)	)	PUNCT
fueconorg-11557	390	11	;	;	PUNCT
fueconorg-11557	390	12	douglas	douglas	PROPN
fueconorg-11557	390	13	et	et	PROPN
fueconorg-11557	390	14	al	al	PROPN
fueconorg-11557	390	15	.	.	PROPN
fueconorg-11557	390	16	,	,	PUNCT
fueconorg-11557	390	17	(	(	PUNCT
fueconorg-11557	390	18	2018	2018	NUM
fueconorg-11557	390	19	)	)	PUNCT
fueconorg-11557	390	20	,	,	PUNCT
fueconorg-11557	390	21	agegnew	agegnew	VERB
fueconorg-11557	390	22	,	,	PUNCT
fueconorg-11557	390	23	(	(	PUNCT
fueconorg-11557	390	24	2019	2019	NUM
fueconorg-11557	390	25	)	)	PUNCT
fueconorg-11557	390	26	,	,	PUNCT
fueconorg-11557	390	27	nastiti	nastiti	PROPN
fueconorg-11557	390	28	et	et	PROPN
fueconorg-11557	390	29	al	al	PROPN
fueconorg-11557	390	30	.	.	PROPN
fueconorg-11557	390	31	,	,	PUNCT
fueconorg-11557	390	32	(	(	PUNCT
fueconorg-11557	390	33	2019	2019	NUM
fueconorg-11557	390	34	)	)	PUNCT
fueconorg-11557	390	35	,	,	PUNCT
fueconorg-11557	390	36	rey	rey	PROPN
fueconorg-11557	390	37	ares	ares	PROPN
fueconorg-11557	390	38	et	et	PROPN
fueconorg-11557	390	39	al	al	PROPN
fueconorg-11557	390	40	.	.	PROPN
fueconorg-11557	390	41	,	,	PUNCT
fueconorg-11557	390	42	(	(	PUNCT
fueconorg-11557	390	43	2021	2021	NUM
fueconorg-11557	390	44	)	)	PUNCT
fueconorg-11557	390	45	,	,	PUNCT
fueconorg-11557	390	46	nguyen	nguyen	NOUN
fueconorg-11557	390	47	et	et	PROPN
fueconorg-11557	390	48	al	al	PROPN
fueconorg-11557	390	49	.	.	PROPN
fueconorg-11557	390	50	,	,	PUNCT
fueconorg-11557	390	51	(	(	PUNCT
fueconorg-11557	390	52	2020	2020	NUM
fueconorg-11557	390	53	)	)	PUNCT
fueconorg-11557	390	54	;	;	PUNCT
fueconorg-11557	390	55	and	and	CCONJ
fueconorg-11557	390	56	ekwochi	ekwochi	VERB
fueconorg-11557	390	57	et	et	PROPN
fueconorg-11557	390	58	al	al	PROPN
fueconorg-11557	390	59	.	.	PROPN
fueconorg-11557	390	60	,	,	PUNCT
fueconorg-11557	390	61	(	(	PUNCT
fueconorg-11557	390	62	2021	2021	NUM
fueconorg-11557	390	63	)	)	PUNCT
fueconorg-11557	390	64	but	but	CCONJ
fueconorg-11557	390	65	rejected	reject	VERB
fueconorg-11557	390	66	the	the	DET
fueconorg-11557	390	67	view	view	NOUN
fueconorg-11557	390	68	of	of	ADP
fueconorg-11557	390	69	wanguu	wanguu	PROPN
fueconorg-11557	390	70	&	&	CCONJ
fueconorg-11557	390	71	kipkirui	kipkirui	PROPN
fueconorg-11557	390	72	,	,	PUNCT
fueconorg-11557	390	73	(	(	PUNCT
fueconorg-11557	390	74	2015	2015	NUM
fueconorg-11557	390	75	)	)	PUNCT
fueconorg-11557	390	76	;	;	PUNCT
fueconorg-11557	390	77	and	and	CCONJ
fueconorg-11557	390	78	aytac	aytac	PROPN
fueconorg-11557	390	79	et	et	PROPN
fueconorg-11557	390	80	al	al	PROPN
fueconorg-11557	390	81	.	.	PROPN
fueconorg-11557	390	82	,	,	PUNCT
fueconorg-11557	390	83	(	(	PUNCT
fueconorg-11557	390	84	2020	2020	NUM
fueconorg-11557	390	85	)	)	PUNCT
fueconorg-11557	390	86	.	.	PUNCT
fueconorg-11557	391	1	these	these	DET
fueconorg-11557	391	2	outcomes	outcome	NOUN
fueconorg-11557	391	3	with	with	ADP
fueconorg-11557	391	4	the	the	DET
fueconorg-11557	391	5	supports	support	NOUN
fueconorg-11557	391	6	of	of	ADP
fueconorg-11557	391	7	the	the	DET
fueconorg-11557	391	8	assumption	assumption	NOUN
fueconorg-11557	391	9	and	and	CCONJ
fueconorg-11557	391	10	affirmations	affirmation	NOUN
fueconorg-11557	391	11	of	of	ADP
fueconorg-11557	391	12	existing	exist	VERB
fueconorg-11557	391	13	researches	research	NOUN
fueconorg-11557	391	14	suffice	suffice	VERB
fueconorg-11557	391	15	enough	enough	ADV
fueconorg-11557	391	16	to	to	PART
fueconorg-11557	391	17	deduce	deduce	VERB
fueconorg-11557	391	18	that	that	SCONJ
fueconorg-11557	391	19	working	work	VERB
fueconorg-11557	391	20	capital	capital	NOUN
fueconorg-11557	391	21	components	component	NOUN
fueconorg-11557	391	22	have	have	VERB
fueconorg-11557	391	23	positive	positive	ADJ
fueconorg-11557	391	24	significant	significant	ADJ
fueconorg-11557	391	25	effects	effect	NOUN
fueconorg-11557	391	26	on	on	ADP
fueconorg-11557	391	27	tax	tax	NOUN
fueconorg-11557	391	28	payable	payable	ADJ
fueconorg-11557	391	29	by	by	ADP
fueconorg-11557	391	30	manufacturing	manufacture	VERB
fueconorg-11557	391	31	companies	company	NOUN
fueconorg-11557	391	32	in	in	ADP
fueconorg-11557	391	33	nigeria	nigeria	PROPN
fueconorg-11557	391	34	.	.	PUNCT
fueconorg-11557	392	1	shfund	shfund	PROPN
fueconorg-11557	392	2	which	which	PRON
fueconorg-11557	392	3	is	be	AUX
fueconorg-11557	392	4	the	the	DET
fueconorg-11557	392	5	control	control	NOUN
fueconorg-11557	392	6	variable	variable	NOUN
fueconorg-11557	392	7	has	have	VERB
fueconorg-11557	392	8	negative	negative	ADJ
fueconorg-11557	392	9	unfavourable	unfavourable	ADJ
fueconorg-11557	392	10	effects	effect	NOUN
fueconorg-11557	392	11	on	on	ADP
fueconorg-11557	392	12	tax	tax	NOUN
fueconorg-11557	392	13	payable	payable	NOUN
fueconorg-11557	392	14	.	.	PUNCT
fueconorg-11557	393	1	this	this	PRON
fueconorg-11557	393	2	shows	show	VERB
fueconorg-11557	393	3	that	that	SCONJ
fueconorg-11557	393	4	returns	return	NOUN
fueconorg-11557	393	5	on	on	ADP
fueconorg-11557	393	6	the	the	DET
fueconorg-11557	393	7	investment	investment	NOUN
fueconorg-11557	393	8	of	of	ADP
fueconorg-11557	393	9	the	the	DET
fueconorg-11557	393	10	shareholders	shareholder	NOUN
fueconorg-11557	393	11	at	at	ADP
fueconorg-11557	393	12	the	the	DET
fueconorg-11557	393	13	end	end	NOUN
fueconorg-11557	393	14	of	of	ADP
fueconorg-11557	393	15	the	the	DET
fueconorg-11557	393	16	reporting	reporting	NOUN
fueconorg-11557	393	17	period	period	NOUN
fueconorg-11557	393	18	deplete	deplete	VERB
fueconorg-11557	393	19	the	the	DET
fueconorg-11557	393	20	capability	capability	NOUN
fueconorg-11557	393	21	of	of	ADP
fueconorg-11557	393	22	the	the	DET
fueconorg-11557	393	23	companies	company	NOUN
fueconorg-11557	393	24	which	which	PRON
fueconorg-11557	393	25	invariably	invariably	ADV
fueconorg-11557	393	26	deplete	deplete	VERB
fueconorg-11557	393	27	the	the	DET
fueconorg-11557	393	28	profit	profit	NOUN
fueconorg-11557	393	29	of	of	ADP
fueconorg-11557	393	30	the	the	DET
fueconorg-11557	393	31	company	company	NOUN
fueconorg-11557	393	32	thereby	thereby	ADV
fueconorg-11557	393	33	reducing	reduce	VERB
fueconorg-11557	393	34	tax	tax	NOUN
fueconorg-11557	393	35	payable	payable	NOUN
fueconorg-11557	393	36	.	.	PUNCT
fueconorg-11557	394	1	the	the	DET
fueconorg-11557	394	2	total	total	ADJ
fueconorg-11557	394	3	assets	asset	NOUN
fueconorg-11557	394	4	(	(	PUNCT
fueconorg-11557	394	5	totasst	totasst	NOUN
fueconorg-11557	394	6	)	)	PUNCT
fueconorg-11557	394	7	and	and	CCONJ
fueconorg-11557	394	8	profit	profit	NOUN
fueconorg-11557	394	9	before	before	ADP
fueconorg-11557	394	10	tax	tax	NOUN
fueconorg-11557	394	11	(	(	PUNCT
fueconorg-11557	394	12	pbt	pbt	PROPN
fueconorg-11557	394	13	)	)	PUNCT
fueconorg-11557	394	14	have	have	VERB
fueconorg-11557	394	15	positive	positive	ADJ
fueconorg-11557	394	16	effects	effect	NOUN
fueconorg-11557	394	17	on	on	ADP
fueconorg-11557	394	18	tax	tax	NOUN
fueconorg-11557	394	19	payable	payable	NOUN
fueconorg-11557	394	20	.	.	PUNCT
fueconorg-11557	395	1	the	the	DET
fueconorg-11557	395	2	implication	implication	NOUN
fueconorg-11557	395	3	is	be	AUX
fueconorg-11557	395	4	that	that	SCONJ
fueconorg-11557	395	5	an	an	DET
fueconorg-11557	395	6	increase	increase	NOUN
fueconorg-11557	395	7	in	in	ADP
fueconorg-11557	395	8	pbt	pbt	PROPN
fueconorg-11557	395	9	definitely	definitely	ADV
fueconorg-11557	395	10	increases	increase	VERB
fueconorg-11557	395	11	the	the	DET
fueconorg-11557	395	12	tax	tax	NOUN
fueconorg-11557	395	13	payable	payable	ADJ
fueconorg-11557	395	14	by	by	ADP
fueconorg-11557	395	15	manufacturing	manufacture	VERB
fueconorg-11557	395	16	companies	company	NOUN
fueconorg-11557	395	17	.	.	PUNCT
fueconorg-11557	396	1	the	the	PRON
fueconorg-11557	396	2	higher	high	ADJ
fueconorg-11557	396	3	the	the	DET
fueconorg-11557	396	4	profit	profit	NOUN
fueconorg-11557	396	5	,	,	PUNCT
fueconorg-11557	396	6	the	the	DET
fueconorg-11557	396	7	higher	high	ADJ
fueconorg-11557	396	8	is	be	AUX
fueconorg-11557	396	9	the	the	DET
fueconorg-11557	396	10	tax	tax	NOUN
fueconorg-11557	396	11	payable	payable	ADJ
fueconorg-11557	396	12	by	by	ADP
fueconorg-11557	396	13	manufacturing	manufacture	VERB
fueconorg-11557	396	14	companies	company	NOUN
fueconorg-11557	396	15	in	in	ADP
fueconorg-11557	396	16	nigeria	nigeria	PROPN
fueconorg-11557	396	17	to	to	ADP
fueconorg-11557	396	18	the	the	DET
fueconorg-11557	396	19	government	government	NOUN
fueconorg-11557	396	20	purses	purse	NOUN
fueconorg-11557	396	21	for	for	ADP
fueconorg-11557	396	22	effective	effective	ADJ
fueconorg-11557	396	23	implementation	implementation	NOUN
fueconorg-11557	396	24	of	of	ADP
fueconorg-11557	396	25	fiscal	fiscal	ADJ
fueconorg-11557	396	26	responsibilities	responsibility	NOUN
fueconorg-11557	396	27	.	.	PUNCT
fueconorg-11557	397	1	this	this	DET
fueconorg-11557	397	2	outcome	outcome	NOUN
fueconorg-11557	397	3	on	on	ADP
fueconorg-11557	397	4	the	the	DET
fueconorg-11557	397	5	positive	positive	ADJ
fueconorg-11557	397	6	effects	effect	NOUN
fueconorg-11557	397	7	of	of	ADP
fueconorg-11557	397	8	pbt	pbt	PROPN
fueconorg-11557	397	9	on	on	ADP
fueconorg-11557	397	10	tax	tax	NOUN
fueconorg-11557	397	11	payable	payable	ADJ
fueconorg-11557	397	12	is	be	AUX
fueconorg-11557	397	13	in	in	ADP
fueconorg-11557	397	14	line	line	NOUN
fueconorg-11557	397	15	with	with	ADP
fueconorg-11557	397	16	the	the	DET
fueconorg-11557	397	17	outcome	outcome	NOUN
fueconorg-11557	397	18	of	of	ADP
fueconorg-11557	397	19	ekwochi	ekwochi	PROPN
fueconorg-11557	397	20	,	,	PUNCT
fueconorg-11557	397	21	ejim	ejim	ADJ
fueconorg-11557	397	22	,	,	PUNCT
fueconorg-11557	397	23	and	and	CCONJ
fueconorg-11557	397	24	agbaji	agbaji	NOUN
fueconorg-11557	397	25	(	(	PUNCT
fueconorg-11557	397	26	2021	2021	NUM
fueconorg-11557	397	27	)	)	PUNCT
fueconorg-11557	397	28	;	;	PUNCT
fueconorg-11557	397	29	adegbite	adegbite	PROPN
fueconorg-11557	397	30	&	&	CCONJ
fueconorg-11557	397	31	usman	usman	PROPN
fueconorg-11557	397	32	,	,	PUNCT
fueconorg-11557	397	33	(	(	PUNCT
fueconorg-11557	397	34	2017	2017	NUM
fueconorg-11557	397	35	)	)	PUNCT
fueconorg-11557	397	36	;	;	PUNCT
fueconorg-11557	397	37	sudiyatno	sudiyatno	PROPN
fueconorg-11557	397	38	,	,	PUNCT
fueconorg-11557	397	39	puspitasari	puspitasari	VERB
fueconorg-11557	397	40	,	,	PUNCT
fueconorg-11557	397	41	and	and	CCONJ
fueconorg-11557	397	42	sudarsi	sudarsi	ADJ
fueconorg-11557	397	43	(	(	PUNCT
fueconorg-11557	397	44	2017	2017	NUM
fueconorg-11557	397	45	)	)	PUNCT
fueconorg-11557	397	46	;	;	PUNCT
fueconorg-11557	397	47	and	and	CCONJ
fueconorg-11557	397	48	wanguu	wanguu	ADJ
fueconorg-11557	397	49	and	and	CCONJ
fueconorg-11557	397	50	kipkirui	kipkirui	PROPN
fueconorg-11557	397	51	(	(	PUNCT
fueconorg-11557	397	52	2015	2015	NUM
fueconorg-11557	397	53	)	)	PUNCT
fueconorg-11557	397	54	.	.	PUNCT
fueconorg-11557	398	1	8	8	X
fueconorg-11557	398	2	.	.	X
fueconorg-11557	398	3	conclusion	conclusion	NOUN
fueconorg-11557	398	4	this	this	DET
fueconorg-11557	398	5	study	study	NOUN
fueconorg-11557	398	6	examined	examine	VERB
fueconorg-11557	398	7	the	the	DET
fueconorg-11557	398	8	effect	effect	NOUN
fueconorg-11557	398	9	of	of	ADP
fueconorg-11557	398	10	working	work	VERB
fueconorg-11557	398	11	capital	capital	NOUN
fueconorg-11557	398	12	on	on	ADP
fueconorg-11557	398	13	tax	tax	NOUN
fueconorg-11557	398	14	payable	payable	ADJ
fueconorg-11557	398	15	in	in	ADP
fueconorg-11557	398	16	nigeria	nigeria	PROPN
fueconorg-11557	398	17	manufacturing	manufacturing	NOUN
fueconorg-11557	398	18	companies	company	NOUN
fueconorg-11557	398	19	.	.	PUNCT
fueconorg-11557	399	1	manufacturing	manufacturing	NOUN
fueconorg-11557	399	2	companies	company	NOUN
fueconorg-11557	399	3	were	be	AUX
fueconorg-11557	399	4	actually	actually	ADV
fueconorg-11557	399	5	selected	select	VERB
fueconorg-11557	399	6	from	from	ADP
fueconorg-11557	399	7	manufacturing	manufacture	VERB
fueconorg-11557	399	8	companies	company	NOUN
fueconorg-11557	399	9	that	that	PRON
fueconorg-11557	399	10	are	be	AUX
fueconorg-11557	399	11	listed	list	VERB
fueconorg-11557	399	12	within	within	ADP
fueconorg-11557	399	13	the	the	DET
fueconorg-11557	399	14	nigeria	nigeria	PROPN
fueconorg-11557	399	15	stock	stock	PROPN
fueconorg-11557	399	16	exchange	exchange	PROPN
fueconorg-11557	399	17	jurisdiction	jurisdiction	NOUN
fueconorg-11557	399	18	from	from	ADP
fueconorg-11557	399	19	2010	2010	NUM
fueconorg-11557	399	20	to	to	ADP
fueconorg-11557	399	21	2022	2022	NUM
fueconorg-11557	399	22	.	.	PUNCT
fueconorg-11557	400	1	the	the	DET
fueconorg-11557	400	2	data	datum	NOUN
fueconorg-11557	400	3	sourced	source	VERB
fueconorg-11557	400	4	were	be	AUX
fueconorg-11557	400	5	:	:	PUNCT
fueconorg-11557	400	6	receivable	receivable	ADJ
fueconorg-11557	400	7	,	,	PUNCT
fueconorg-11557	400	8	inventory	inventory	NOUN
fueconorg-11557	400	9	,	,	PUNCT
fueconorg-11557	400	10	payable	payable	ADJ
fueconorg-11557	400	11	,	,	PUNCT
fueconorg-11557	400	12	profit	profit	NOUN
fueconorg-11557	400	13	before	before	ADP
fueconorg-11557	400	14	tax	tax	NOUN
fueconorg-11557	400	15	,	,	PUNCT
fueconorg-11557	400	16	and	and	CCONJ
fueconorg-11557	400	17	the	the	DET
fueconorg-11557	400	18	firm	firm	ADJ
fueconorg-11557	400	19	size	size	NOUN
fueconorg-11557	400	20	(	(	PUNCT
fueconorg-11557	400	21	the	the	DET
fueconorg-11557	400	22	net	net	ADJ
fueconorg-11557	400	23	asset	asset	NOUN
fueconorg-11557	400	24	working	work	VERB
fueconorg-11557	400	25	capital	capital	NOUN
fueconorg-11557	400	26	and	and	CCONJ
fueconorg-11557	400	27	tax	tax	NOUN
fueconorg-11557	400	28	payable	payable	ADJ
fueconorg-11557	400	29	:	:	PUNCT
fueconorg-11557	400	30	analysis	analysis	NOUN
fueconorg-11557	400	31	of	of	ADP
fueconorg-11557	400	32	interrelationship	interrelationship	NOUN
fueconorg-11557	400	33	in	in	ADP
fueconorg-11557	400	34	manufacturing	manufacturing	NOUN
fueconorg-11557	400	35	companies	company	NOUN
fueconorg-11557	400	36	43	43	NUM
fueconorg-11557	400	37	of	of	ADP
fueconorg-11557	400	38	the	the	DET
fueconorg-11557	400	39	companies	company	NOUN
fueconorg-11557	400	40	)	)	PUNCT
fueconorg-11557	400	41	from	from	ADP
fueconorg-11557	400	42	published	publish	VERB
fueconorg-11557	400	43	annual	annual	ADJ
fueconorg-11557	400	44	financial	financial	ADJ
fueconorg-11557	400	45	statements	statement	NOUN
fueconorg-11557	400	46	from	from	ADP
fueconorg-11557	400	47	2010	2010	NUM
fueconorg-11557	400	48	to	to	ADP
fueconorg-11557	400	49	2022	2022	NUM
fueconorg-11557	400	50	.	.	PUNCT
fueconorg-11557	401	1	after	after	ADP
fueconorg-11557	401	2	the	the	DET
fueconorg-11557	401	3	data	data	NOUN
fueconorg-11557	401	4	arrangement	arrangement	NOUN
fueconorg-11557	401	5	,	,	PUNCT
fueconorg-11557	401	6	we	we	PRON
fueconorg-11557	401	7	employed	employ	VERB
fueconorg-11557	401	8	panel	panel	NOUN
fueconorg-11557	401	9	data	datum	NOUN
fueconorg-11557	401	10	analysis	analysis	NOUN
fueconorg-11557	401	11	to	to	PART
fueconorg-11557	401	12	gauge	gauge	VERB
fueconorg-11557	401	13	the	the	DET
fueconorg-11557	401	14	effect	effect	NOUN
fueconorg-11557	401	15	of	of	ADP
fueconorg-11557	401	16	working	work	VERB
fueconorg-11557	401	17	capital	capital	NOUN
fueconorg-11557	401	18	on	on	ADP
fueconorg-11557	401	19	tax	tax	NOUN
fueconorg-11557	401	20	payable	payable	ADJ
fueconorg-11557	401	21	in	in	ADP
fueconorg-11557	401	22	nigerian	nigerian	ADJ
fueconorg-11557	401	23	manufacturing	manufacturing	NOUN
fueconorg-11557	401	24	companies	company	NOUN
fueconorg-11557	401	25	.	.	PUNCT
fueconorg-11557	402	1	many	many	ADJ
fueconorg-11557	402	2	tests	test	NOUN
fueconorg-11557	402	3	were	be	AUX
fueconorg-11557	402	4	also	also	ADV
fueconorg-11557	402	5	conducted	conduct	VERB
fueconorg-11557	402	6	,	,	PUNCT
fueconorg-11557	402	7	such	such	ADJ
fueconorg-11557	402	8	as	as	ADP
fueconorg-11557	402	9	pearson	pearson	NOUN
fueconorg-11557	402	10	correlation	correlation	NOUN
fueconorg-11557	402	11	,	,	PUNCT
fueconorg-11557	402	12	panel	panel	NOUN
fueconorg-11557	402	13	regression	regression	NOUN
fueconorg-11557	402	14	analysis	analysis	NOUN
fueconorg-11557	402	15	,	,	PUNCT
fueconorg-11557	402	16	feasible	feasible	ADJ
fueconorg-11557	402	17	generalized	generalized	ADJ
fueconorg-11557	402	18	least	least	ADJ
fueconorg-11557	402	19	squares	square	NOUN
fueconorg-11557	402	20	(	(	PUNCT
fueconorg-11557	402	21	fgls	fgls	NUM
fueconorg-11557	402	22	)	)	PUNCT
fueconorg-11557	402	23	,	,	PUNCT
fueconorg-11557	402	24	and	and	CCONJ
fueconorg-11557	402	25	other	other	ADJ
fueconorg-11557	402	26	post	post	NOUN
fueconorg-11557	402	27	estimation	estimation	NOUN
fueconorg-11557	402	28	tests	test	NOUN
fueconorg-11557	402	29	like	like	ADP
fueconorg-11557	402	30	autocorrelation	autocorrelation	NOUN
fueconorg-11557	402	31	and	and	CCONJ
fueconorg-11557	402	32	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-11557	402	33	test	test	NOUN
fueconorg-11557	402	34	.	.	PUNCT
fueconorg-11557	403	1	hausman	hausman	PROPN
fueconorg-11557	403	2	test	test	NOUN
fueconorg-11557	403	3	was	be	AUX
fueconorg-11557	403	4	also	also	ADV
fueconorg-11557	403	5	launched	launch	VERB
fueconorg-11557	403	6	to	to	PART
fueconorg-11557	403	7	gauge	gauge	VERB
fueconorg-11557	403	8	the	the	DET
fueconorg-11557	403	9	suitable	suitable	ADJ
fueconorg-11557	403	10	model	model	NOUN
fueconorg-11557	403	11	between	between	ADP
fueconorg-11557	403	12	random	random	ADJ
fueconorg-11557	403	13	and	and	CCONJ
fueconorg-11557	403	14	fixed	fix	VERB
fueconorg-11557	403	15	effect	effect	NOUN
fueconorg-11557	403	16	while	while	SCONJ
fueconorg-11557	403	17	breusch	breusch	ADV
fueconorg-11557	403	18	–	–	PUNCT
fueconorg-11557	403	19	pagan	pagan	VERB
fueconorg-11557	403	20	lm	lm	INTJ
fueconorg-11557	403	21	was	be	AUX
fueconorg-11557	403	22	further	far	ADV
fueconorg-11557	403	23	launched	launch	VERB
fueconorg-11557	403	24	to	to	PART
fueconorg-11557	403	25	select	select	VERB
fueconorg-11557	403	26	between	between	ADP
fueconorg-11557	403	27	random	random	ADJ
fueconorg-11557	403	28	and	and	CCONJ
fueconorg-11557	403	29	pooled	pooled	ADJ
fueconorg-11557	403	30	ols	ol	NOUN
fueconorg-11557	403	31	.	.	PUNCT
fueconorg-11557	404	1	the	the	DET
fueconorg-11557	404	2	outcome	outcome	NOUN
fueconorg-11557	404	3	shows	show	VERB
fueconorg-11557	404	4	that	that	SCONJ
fueconorg-11557	404	5	receivable	receivable	NOUN
fueconorg-11557	404	6	,	,	PUNCT
fueconorg-11557	404	7	inventory	inventory	NOUN
fueconorg-11557	404	8	,	,	PUNCT
fueconorg-11557	404	9	and	and	CCONJ
fueconorg-11557	404	10	payable	payable	ADJ
fueconorg-11557	404	11	are	be	AUX
fueconorg-11557	404	12	favourably	favourably	ADV
fueconorg-11557	404	13	significant	significant	ADJ
fueconorg-11557	404	14	to	to	ADP
fueconorg-11557	404	15	taxpab	taxpab	NOUN
fueconorg-11557	404	16	which	which	PRON
fueconorg-11557	404	17	invariably	invariably	ADV
fueconorg-11557	404	18	divulged	divulge	VERB
fueconorg-11557	404	19	the	the	DET
fueconorg-11557	404	20	significance	significance	NOUN
fueconorg-11557	404	21	of	of	ADP
fueconorg-11557	404	22	working	work	VERB
fueconorg-11557	404	23	capital	capital	NOUN
fueconorg-11557	404	24	components	component	NOUN
fueconorg-11557	404	25	on	on	ADP
fueconorg-11557	404	26	tax	tax	NOUN
fueconorg-11557	404	27	payable	payable	ADJ
fueconorg-11557	404	28	in	in	ADP
fueconorg-11557	404	29	nigeria	nigeria	PROPN
fueconorg-11557	404	30	manufacturing	manufacturing	NOUN
fueconorg-11557	404	31	companies	company	NOUN
fueconorg-11557	404	32	.	.	PUNCT
fueconorg-11557	405	1	conclusively	conclusively	ADV
fueconorg-11557	405	2	,	,	PUNCT
fueconorg-11557	405	3	working	work	VERB
fueconorg-11557	405	4	capital	capital	NOUN
fueconorg-11557	405	5	has	have	VERB
fueconorg-11557	405	6	positive	positive	ADJ
fueconorg-11557	405	7	,	,	PUNCT
fueconorg-11557	405	8	significant	significant	ADJ
fueconorg-11557	405	9	,	,	PUNCT
fueconorg-11557	405	10	and	and	CCONJ
fueconorg-11557	405	11	statistical	statistical	ADJ
fueconorg-11557	405	12	influence	influence	NOUN
fueconorg-11557	405	13	on	on	ADP
fueconorg-11557	405	14	tax	tax	NOUN
fueconorg-11557	405	15	payable	payable	ADJ
fueconorg-11557	405	16	in	in	ADP
fueconorg-11557	405	17	nigeria	nigeria	PROPN
fueconorg-11557	405	18	manufacturing	manufacturing	NOUN
fueconorg-11557	405	19	companies	company	NOUN
fueconorg-11557	405	20	.	.	PUNCT
fueconorg-11557	406	1	the	the	DET
fueconorg-11557	406	2	study	study	NOUN
fueconorg-11557	406	3	recommended	recommend	VERB
fueconorg-11557	406	4	that	that	SCONJ
fueconorg-11557	406	5	more	more	ADJ
fueconorg-11557	406	6	efforts	effort	NOUN
fueconorg-11557	406	7	should	should	AUX
fueconorg-11557	406	8	be	be	AUX
fueconorg-11557	406	9	expended	expend	VERB
fueconorg-11557	406	10	by	by	ADP
fueconorg-11557	406	11	manufacturing	manufacture	VERB
fueconorg-11557	406	12	companies	company	NOUN
fueconorg-11557	406	13	to	to	PART
fueconorg-11557	406	14	effectively	effectively	ADV
fueconorg-11557	406	15	utilize	utilize	VERB
fueconorg-11557	406	16	their	their	PRON
fueconorg-11557	406	17	working	work	VERB
fueconorg-11557	406	18	capital	capital	NOUN
fueconorg-11557	406	19	in	in	ADP
fueconorg-11557	406	20	their	their	PRON
fueconorg-11557	406	21	custody	custody	NOUN
fueconorg-11557	406	22	because	because	SCONJ
fueconorg-11557	406	23	a	a	DET
fueconorg-11557	406	24	good	good	ADJ
fueconorg-11557	406	25	exploitation	exploitation	NOUN
fueconorg-11557	406	26	of	of	ADP
fueconorg-11557	406	27	working	work	VERB
fueconorg-11557	406	28	capital	capital	NOUN
fueconorg-11557	406	29	enhances	enhance	VERB
fueconorg-11557	406	30	company	company	NOUN
fueconorg-11557	406	31	’s	’s	PART
fueconorg-11557	406	32	profitability	profitability	NOUN
fueconorg-11557	406	33	,	,	PUNCT
fueconorg-11557	406	34	and	and	CCONJ
fueconorg-11557	406	35	augments	augment	VERB
fueconorg-11557	406	36	the	the	DET
fueconorg-11557	406	37	wellbeing	wellbeing	NOUN
fueconorg-11557	406	38	of	of	ADP
fueconorg-11557	406	39	markets	market	NOUN
fueconorg-11557	406	40	in	in	ADP
fueconorg-11557	406	41	terms	term	NOUN
fueconorg-11557	406	42	of	of	ADP
fueconorg-11557	406	43	liquidity	liquidity	NOUN
fueconorg-11557	406	44	,	,	PUNCT
fueconorg-11557	406	45	firm	firm	ADJ
fueconorg-11557	406	46	value	value	NOUN
fueconorg-11557	406	47	,	,	PUNCT
fueconorg-11557	406	48	and	and	CCONJ
fueconorg-11557	406	49	shareholders	shareholder	NOUN
fueconorg-11557	406	50	wealth	wealth	NOUN
fueconorg-11557	406	51	,	,	PUNCT
fueconorg-11557	406	52	which	which	PRON
fueconorg-11557	406	53	invariably	invariably	ADV
fueconorg-11557	406	54	increase	increase	VERB
fueconorg-11557	406	55	the	the	DET
fueconorg-11557	406	56	tax	tax	NOUN
fueconorg-11557	406	57	payable	payable	ADJ
fueconorg-11557	406	58	to	to	ADP
fueconorg-11557	406	59	the	the	DET
fueconorg-11557	406	60	government	government	NOUN
fueconorg-11557	406	61	treasury	treasury	NOUN
fueconorg-11557	406	62	.	.	PUNCT
fueconorg-11557	407	1	in	in	ADP
fueconorg-11557	407	2	addition	addition	NOUN
fueconorg-11557	407	3	,	,	PUNCT
fueconorg-11557	407	4	effective	effective	ADJ
fueconorg-11557	407	5	credit	credit	NOUN
fueconorg-11557	407	6	recovery	recovery	NOUN
fueconorg-11557	407	7	policies	policy	NOUN
fueconorg-11557	407	8	should	should	AUX
fueconorg-11557	407	9	be	be	AUX
fueconorg-11557	407	10	launched	launch	VERB
fueconorg-11557	407	11	to	to	PART
fueconorg-11557	407	12	promptly	promptly	ADV
fueconorg-11557	407	13	recover	recover	VERB
fueconorg-11557	407	14	all	all	DET
fueconorg-11557	407	15	the	the	DET
fueconorg-11557	407	16	non	non	ADJ
fueconorg-11557	407	17	-	-	ADJ
fueconorg-11557	407	18	recoverable	recoverable	ADJ
fueconorg-11557	407	19	debts	debt	NOUN
fueconorg-11557	407	20	so	so	SCONJ
fueconorg-11557	407	21	that	that	SCONJ
fueconorg-11557	407	22	it	it	PRON
fueconorg-11557	407	23	will	will	AUX
fueconorg-11557	407	24	plough	plough	VERB
fueconorg-11557	407	25	back	back	ADV
fueconorg-11557	407	26	into	into	ADP
fueconorg-11557	407	27	the	the	DET
fueconorg-11557	407	28	operation	operation	NOUN
fueconorg-11557	407	29	for	for	ADP
fueconorg-11557	407	30	effectiveness	effectiveness	NOUN
fueconorg-11557	407	31	and	and	CCONJ
fueconorg-11557	407	32	enhancement	enhancement	NOUN
fueconorg-11557	407	33	of	of	ADP
fueconorg-11557	407	34	profitability	profitability	NOUN
fueconorg-11557	407	35	which	which	PRON
fueconorg-11557	407	36	is	be	AUX
fueconorg-11557	407	37	the	the	DET
fueconorg-11557	407	38	determinant	determinant	NOUN
fueconorg-11557	407	39	of	of	ADP
fueconorg-11557	407	40	tax	tax	NOUN
fueconorg-11557	407	41	payable	payable	ADJ
fueconorg-11557	407	42	to	to	ADP
fueconorg-11557	407	43	the	the	DET
fueconorg-11557	407	44	government	government	NOUN
fueconorg-11557	407	45	.	.	PUNCT
fueconorg-11557	408	1	references	reference	NOUN
fueconorg-11557	408	2	aldubhani	aldubhani	PROPN
fueconorg-11557	408	3	,	,	PUNCT
fueconorg-11557	408	4	m.	m.	NOUN
fueconorg-11557	408	5	a.	a.	PROPN
fueconorg-11557	408	6	q.	q.	PROPN
fueconorg-11557	408	7	,	,	PUNCT
fueconorg-11557	408	8	wang	wang	PROPN
fueconorg-11557	408	9	,	,	PUNCT
fueconorg-11557	408	10	j.	j.	PROPN
fueconorg-11557	408	11	,	,	PUNCT
fueconorg-11557	408	12	gong	gong	PROPN
fueconorg-11557	408	13	,	,	PUNCT
fueconorg-11557	408	14	t.	t.	PROPN
fueconorg-11557	408	15	,	,	PUNCT
fueconorg-11557	408	16	&	&	CCONJ
fueconorg-11557	408	17	maudhah	maudhah	PROPN
fueconorg-11557	408	18	,	,	PUNCT
fueconorg-11557	408	19	r.	r.	PROPN
fueconorg-11557	408	20	a.	a.	PROPN
fueconorg-11557	408	21	(	(	PUNCT
fueconorg-11557	408	22	2022	2022	NUM
fueconorg-11557	408	23	)	)	PUNCT
fueconorg-11557	408	24	.	.	PUNCT
fueconorg-11557	409	1	impact	impact	NOUN
fueconorg-11557	409	2	of	of	ADP
fueconorg-11557	409	3	working	work	VERB
fueconorg-11557	409	4	capital	capital	NOUN
fueconorg-11557	409	5	management	management	NOUN
fueconorg-11557	409	6	on	on	ADP
fueconorg-11557	409	7	profitability	profitability	NOUN
fueconorg-11557	409	8	:	:	PUNCT
fueconorg-11557	409	9	evidence	evidence	NOUN
fueconorg-11557	409	10	from	from	ADP
fueconorg-11557	409	11	listed	list	VERB
fueconorg-11557	409	12	companies	company	NOUN
fueconorg-11557	409	13	in	in	ADP
fueconorg-11557	409	14	qatar	qatar	PROPN
fueconorg-11557	409	15	.	.	PUNCT
fueconorg-11557	410	1	journal	journal	PROPN
fueconorg-11557	410	2	of	of	ADP
fueconorg-11557	410	3	money	money	NOUN
fueconorg-11557	410	4	and	and	CCONJ
fueconorg-11557	410	5	business	business	NOUN
fueconorg-11557	410	6	,	,	PUNCT
fueconorg-11557	410	7	2(1	2(1	NUM
fueconorg-11557	410	8	)	)	PUNCT
fueconorg-11557	410	9	,	,	PUNCT
fueconorg-11557	410	10	70	70	NUM
fueconorg-11557	410	11	-	-	SYM
fueconorg-11557	410	12	81	81	NUM
fueconorg-11557	410	13	.	.	PUNCT
fueconorg-11557	411	1	https://doi.org/10.1108/jmb-08-2021-0032	https://doi.org/10.1108/jmb-08-2021-0032	NOUN
fueconorg-11557	411	2	adegbite	adegbite	ADJ
fueconorg-11557	411	3	,	,	PUNCT
fueconorg-11557	411	4	t.	t.	NOUN
fueconorg-11557	411	5	a.	a.	NOUN
fueconorg-11557	411	6	(	(	PUNCT
fueconorg-11557	411	7	2019	2019	NUM
fueconorg-11557	411	8	)	)	PUNCT
fueconorg-11557	411	9	.	.	PUNCT
fueconorg-11557	412	1	an	an	DET
fueconorg-11557	412	2	evaluation	evaluation	NOUN
fueconorg-11557	412	3	of	of	ADP
fueconorg-11557	412	4	the	the	DET
fueconorg-11557	412	5	effect	effect	NOUN
fueconorg-11557	412	6	of	of	ADP
fueconorg-11557	412	7	taxation	taxation	NOUN
fueconorg-11557	412	8	policy	policy	NOUN
fueconorg-11557	412	9	on	on	ADP
fueconorg-11557	412	10	inflation	inflation	NOUN
fueconorg-11557	412	11	in	in	ADP
fueconorg-11557	412	12	nigeria	nigeria	PROPN
fueconorg-11557	412	13	.	.	PUNCT
fueconorg-11557	413	1	copernican	copernican	PROPN
fueconorg-11557	413	2	journal	journal	PROPN
fueconorg-11557	413	3	of	of	ADP
fueconorg-11557	413	4	finance	finance	PROPN
fueconorg-11557	413	5	&	&	CCONJ
fueconorg-11557	413	6	accounting	accounting	PROPN
fueconorg-11557	413	7	,	,	PUNCT
fueconorg-11557	413	8	8(2	8(2	NUM
fueconorg-11557	413	9	)	)	PUNCT
fueconorg-11557	413	10	,	,	PUNCT
fueconorg-11557	413	11	7	7	NUM
fueconorg-11557	413	12	-	-	SYM
fueconorg-11557	413	13	23	23	NUM
fueconorg-11557	413	14	.	.	PUNCT
fueconorg-11557	414	1	https://doi.org/10.12775/cjfa.2019.006	https://doi.org/10.12775/cjfa.2019.006	ADJ
fueconorg-11557	414	2	adegbite	adegbite	NOUN
fueconorg-11557	414	3	,	,	PUNCT
fueconorg-11557	414	4	t.	t.	PROPN
fueconorg-11557	414	5	a.	a.	PROPN
fueconorg-11557	414	6	,	,	PUNCT
fueconorg-11557	414	7	&	&	CCONJ
fueconorg-11557	414	8	fasina	fasina	PROPN
fueconorg-11557	414	9	,	,	PUNCT
fueconorg-11557	414	10	h.	h.	PROPN
fueconorg-11557	414	11	t.	t.	PROPN
fueconorg-11557	414	12	(	(	PUNCT
fueconorg-11557	414	13	2019	2019	NUM
fueconorg-11557	414	14	)	)	PUNCT
fueconorg-11557	414	15	.	.	PUNCT
fueconorg-11557	415	1	taxation	taxation	NOUN
fueconorg-11557	415	2	and	and	CCONJ
fueconorg-11557	415	3	revenue	revenue	NOUN
fueconorg-11557	415	4	generation	generation	NOUN
fueconorg-11557	415	5	in	in	ADP
fueconorg-11557	415	6	nigeria	nigeria	PROPN
fueconorg-11557	415	7	.	.	PUNCT
fueconorg-11557	416	1	accounting	accounting	NOUN
fueconorg-11557	416	2	and	and	CCONJ
fueconorg-11557	416	3	taxation	taxation	NOUN
fueconorg-11557	416	4	review	review	NOUN
fueconorg-11557	416	5	,	,	PUNCT
fueconorg-11557	416	6	3(1	3(1	NUM
fueconorg-11557	416	7	)	)	PUNCT
fueconorg-11557	416	8	,	,	PUNCT
fueconorg-11557	416	9	82	82	NUM
fueconorg-11557	416	10	-	-	SYM
fueconorg-11557	416	11	92	92	NUM
fueconorg-11557	416	12	.	.	PUNCT
fueconorg-11557	417	1	adegbite	adegbite	ADJ
fueconorg-11557	417	2	,	,	PUNCT
fueconorg-11557	417	3	t.	t.	PROPN
fueconorg-11557	417	4	a.	a.	PROPN
fueconorg-11557	417	5	,	,	PUNCT
fueconorg-11557	417	6	&	&	CCONJ
fueconorg-11557	417	7	usman	usman	PROPN
fueconorg-11557	417	8	,	,	PUNCT
fueconorg-11557	417	9	o.	o.	NOUN
fueconorg-11557	417	10	a.	a.	NOUN
fueconorg-11557	417	11	(	(	PUNCT
fueconorg-11557	417	12	2017	2017	NUM
fueconorg-11557	417	13	)	)	PUNCT
fueconorg-11557	417	14	.	.	PUNCT
fueconorg-11557	418	1	empirical	empirical	ADJ
fueconorg-11557	418	2	analysis	analysis	NOUN
fueconorg-11557	418	3	of	of	ADP
fueconorg-11557	418	4	the	the	DET
fueconorg-11557	418	5	effect	effect	NOUN
fueconorg-11557	418	6	of	of	ADP
fueconorg-11557	418	7	taxation	taxation	NOUN
fueconorg-11557	418	8	on	on	ADP
fueconorg-11557	418	9	investment	investment	NOUN
fueconorg-11557	418	10	in	in	ADP
fueconorg-11557	418	11	nigeria	nigeria	PROPN
fueconorg-11557	418	12	.	.	PUNCT
fueconorg-11557	419	1	international	international	ADJ
fueconorg-11557	419	2	journal	journal	PROPN
fueconorg-11557	419	3	in	in	ADP
fueconorg-11557	419	4	commerce	commerce	PROPN
fueconorg-11557	419	5	,	,	PUNCT
fueconorg-11557	419	6	it	it	PRON
fueconorg-11557	419	7	&	&	CCONJ
fueconorg-11557	419	8	social	social	ADJ
fueconorg-11557	419	9	sciences	sciences	PROPN
fueconorg-11557	419	10	,	,	PUNCT
fueconorg-11557	419	11	4(8	4(8	NUM
fueconorg-11557	419	12	)	)	PUNCT
fueconorg-11557	419	13	,	,	PUNCT
fueconorg-11557	419	14	1	1	NUM
fueconorg-11557	419	15	-	-	SYM
fueconorg-11557	419	16	11	11	NUM
fueconorg-11557	419	17	.	.	PUNCT
fueconorg-11557	420	1	agegnew	agegnew	VERB
fueconorg-11557	420	2	,	,	PUNCT
fueconorg-11557	420	3	a.	a.	NOUN
fueconorg-11557	420	4	(	(	PUNCT
fueconorg-11557	420	5	2019	2019	NUM
fueconorg-11557	420	6	)	)	PUNCT
fueconorg-11557	420	7	.	.	PUNCT
fueconorg-11557	421	1	the	the	DET
fueconorg-11557	421	2	effect	effect	NOUN
fueconorg-11557	421	3	of	of	ADP
fueconorg-11557	421	4	working	work	VERB
fueconorg-11557	421	5	capital	capital	NOUN
fueconorg-11557	421	6	management	management	NOUN
fueconorg-11557	421	7	on	on	ADP
fueconorg-11557	421	8	profitability	profitability	NOUN
fueconorg-11557	421	9	:	:	PUNCT
fueconorg-11557	421	10	the	the	DET
fueconorg-11557	421	11	case	case	NOUN
fueconorg-11557	421	12	of	of	ADP
fueconorg-11557	421	13	selected	select	VERB
fueconorg-11557	421	14	manufacturing	manufacturing	NOUN
fueconorg-11557	421	15	and	and	CCONJ
fueconorg-11557	421	16	merchandising	merchandising	NOUN
fueconorg-11557	421	17	companies	company	NOUN
fueconorg-11557	421	18	in	in	ADP
fueconorg-11557	421	19	hawassa	hawassa	PROPN
fueconorg-11557	421	20	city	city	PROPN
fueconorg-11557	421	21	administration	administration	PROPN
fueconorg-11557	421	22	.	.	PUNCT
fueconorg-11557	422	1	research	research	NOUN
fueconorg-11557	422	2	journal	journal	PROPN
fueconorg-11557	422	3	of	of	ADP
fueconorg-11557	422	4	finance	finance	NOUN
fueconorg-11557	422	5	and	and	CCONJ
fueconorg-11557	422	6	accounting	accounting	NOUN
fueconorg-11557	422	7	,	,	PUNCT
fueconorg-11557	422	8	10(1	10(1	NUM
fueconorg-11557	422	9	)	)	PUNCT
fueconorg-11557	422	10	.	.	PUNCT
fueconorg-11557	423	1	https://doi.org/10.7176/rjfa	https://doi.org/10.7176/rjfa	PROPN
fueconorg-11557	423	2	alemu	alemu	PROPN
fueconorg-11557	423	3	,	,	PUNCT
fueconorg-11557	423	4	a.	a.	NOUN
fueconorg-11557	423	5	a.	a.	NOUN
fueconorg-11557	423	6	(	(	PUNCT
fueconorg-11557	423	7	2020	2020	NUM
fueconorg-11557	423	8	)	)	PUNCT
fueconorg-11557	423	9	.	.	PUNCT
fueconorg-11557	424	1	the	the	DET
fueconorg-11557	424	2	effect	effect	NOUN
fueconorg-11557	424	3	of	of	ADP
fueconorg-11557	424	4	internal	internal	ADJ
fueconorg-11557	424	5	control	control	NOUN
fueconorg-11557	424	6	on	on	ADP
fueconorg-11557	424	7	organization	organization	NOUN
fueconorg-11557	424	8	performance	performance	NOUN
fueconorg-11557	424	9	in	in	ADP
fueconorg-11557	424	10	reference	reference	NOUN
fueconorg-11557	424	11	to	to	ADP
fueconorg-11557	424	12	moha	moha	X
fueconorg-11557	424	13	soft	soft	ADJ
fueconorg-11557	424	14	drinks	drink	NOUN
fueconorg-11557	424	15	company	company	NOUN
fueconorg-11557	424	16	,	,	PUNCT
fueconorg-11557	424	17	ethiopia	ethiopia	PROPN
fueconorg-11557	424	18	:	:	PUNCT
fueconorg-11557	424	19	a	a	DET
fueconorg-11557	424	20	case	case	NOUN
fueconorg-11557	424	21	study	study	NOUN
fueconorg-11557	424	22	in	in	ADP
fueconorg-11557	424	23	hwassa	hwassa	NOUN
fueconorg-11557	424	24	pepsi	pepsi	PROPN
fueconorg-11557	424	25	cola	cola	PROPN
fueconorg-11557	424	26	factory	factory	NOUN
fueconorg-11557	424	27	.	.	PUNCT
fueconorg-11557	425	1	international	international	ADJ
fueconorg-11557	425	2	journal	journal	PROPN
fueconorg-11557	425	3	of	of	ADP
fueconorg-11557	425	4	research	research	NOUN
fueconorg-11557	425	5	in	in	ADP
fueconorg-11557	425	6	business	business	NOUN
fueconorg-11557	425	7	and	and	CCONJ
fueconorg-11557	425	8	management	management	NOUN
fueconorg-11557	425	9	,	,	PUNCT
fueconorg-11557	425	10	7(3	7(3	NUM
fueconorg-11557	425	11	)	)	PUNCT
fueconorg-11557	425	12	,	,	PUNCT
fueconorg-11557	425	13	10	10	NUM
fueconorg-11557	425	14	-	-	SYM
fueconorg-11557	425	15	19	19	NUM
fueconorg-11557	425	16	.	.	PUNCT
fueconorg-11557	425	17	ali	ali	PROPN
fueconorg-11557	425	18	,	,	PUNCT
fueconorg-11557	425	19	a.	a.	PROPN
fueconorg-11557	425	20	,	,	PUNCT
fueconorg-11557	425	21	&	&	CCONJ
fueconorg-11557	425	22	ali	ali	PROPN
fueconorg-11557	425	23	,	,	PUNCT
fueconorg-11557	425	24	s.	s.	PROPN
fueconorg-11557	425	25	a.	a.	PROPN
fueconorg-11557	425	26	(	(	PUNCT
fueconorg-11557	425	27	2012	2012	NUM
fueconorg-11557	425	28	)	)	PUNCT
fueconorg-11557	425	29	.	.	PUNCT
fueconorg-11557	426	1	working	work	VERB
fueconorg-11557	426	2	capital	capital	NOUN
fueconorg-11557	426	3	management	management	NOUN
fueconorg-11557	426	4	:	:	PUNCT
fueconorg-11557	426	5	is	be	AUX
fueconorg-11557	426	6	it	it	PRON
fueconorg-11557	426	7	really	really	ADV
fueconorg-11557	426	8	affects	affect	VERB
fueconorg-11557	426	9	the	the	DET
fueconorg-11557	426	10	profitability	profitability	NOUN
fueconorg-11557	426	11	?	?	PUNCT
fueconorg-11557	427	1	evidence	evidence	NOUN
fueconorg-11557	427	2	from	from	ADP
fueconorg-11557	427	3	pakistan	pakistan	PROPN
fueconorg-11557	427	4	.	.	PUNCT
fueconorg-11557	428	1	global	global	ADJ
fueconorg-11557	428	2	journal	journal	PROPN
fueconorg-11557	428	3	of	of	ADP
fueconorg-11557	428	4	management	management	NOUN
fueconorg-11557	428	5	and	and	CCONJ
fueconorg-11557	428	6	business	business	NOUN
fueconorg-11557	428	7	research	research	NOUN
fueconorg-11557	428	8	,	,	PUNCT
fueconorg-11557	428	9	12(17	12(17	NUM
fueconorg-11557	428	10	)	)	PUNCT
fueconorg-11557	428	11	,	,	PUNCT
fueconorg-11557	428	12	1	1	NUM
fueconorg-11557	428	13	-	-	SYM
fueconorg-11557	428	14	5	5	NUM
fueconorg-11557	428	15	.	.	PUNCT
fueconorg-11557	429	1	arshad	arshad	PROPN
fueconorg-11557	429	2	,	,	PUNCT
fueconorg-11557	429	3	z.	z.	PROPN
fueconorg-11557	429	4	,	,	PUNCT
fueconorg-11557	429	5	&	&	CCONJ
fueconorg-11557	429	6	muhammad	muhammad	PROPN
fueconorg-11557	429	7	,	,	PUNCT
fueconorg-11557	429	8	y.	y.	PROPN
fueconorg-11557	429	9	g.	g.	PROPN
fueconorg-11557	429	10	(	(	PUNCT
fueconorg-11557	429	11	2013	2013	NUM
fueconorg-11557	429	12	)	)	PUNCT
fueconorg-11557	429	13	.	.	PUNCT
fueconorg-11557	430	1	impact	impact	NOUN
fueconorg-11557	430	2	of	of	ADP
fueconorg-11557	430	3	working	work	VERB
fueconorg-11557	430	4	capital	capital	NOUN
fueconorg-11557	430	5	management	management	NOUN
fueconorg-11557	430	6	on	on	ADP
fueconorg-11557	430	7	profitability	profitability	NOUN
fueconorg-11557	430	8	a	a	DET
fueconorg-11557	430	9	case	case	NOUN
fueconorg-11557	430	10	of	of	ADP
fueconorg-11557	430	11	the	the	DET
fueconorg-11557	430	12	pakistan	pakistan	PROPN
fueconorg-11557	430	13	cement	cement	NOUN
fueconorg-11557	430	14	industry	industry	NOUN
fueconorg-11557	430	15	.	.	PUNCT
fueconorg-11557	431	1	interdisciplinary	interdisciplinary	ADJ
fueconorg-11557	431	2	journal	journal	NOUN
fueconorg-11557	431	3	of	of	ADP
fueconorg-11557	431	4	contemporary	contemporary	ADJ
fueconorg-11557	431	5	research	research	NOUN
fueconorg-11557	431	6	in	in	ADP
fueconorg-11557	431	7	business	business	NOUN
fueconorg-11557	431	8	,	,	PUNCT
fueconorg-11557	431	9	5(2	5(2	NUM
fueconorg-11557	431	10	)	)	PUNCT
fueconorg-11557	431	11	,	,	PUNCT
fueconorg-11557	431	12	384	384	NUM
fueconorg-11557	431	13	-	-	SYM
fueconorg-11557	431	14	390	390	NUM
fueconorg-11557	431	15	.	.	PUNCT
fueconorg-11557	432	1	aytac	aytac	PROPN
fueconorg-11557	432	2	,	,	PUNCT
fueconorg-11557	432	3	b.	b.	PROPN
fueconorg-11557	432	4	,	,	PUNCT
fueconorg-11557	432	5	hoang	hoang	PROPN
fueconorg-11557	432	6	,	,	PUNCT
fueconorg-11557	432	7	t.	t.	PROPN
fueconorg-11557	432	8	h.	h.	PROPN
fueconorg-11557	432	9	v.	v.	PROPN
fueconorg-11557	432	10	,	,	PUNCT
fueconorg-11557	432	11	lahiani	lahiani	PROPN
fueconorg-11557	432	12	,	,	PUNCT
fueconorg-11557	432	13	a.	a.	PROPN
fueconorg-11557	432	14	,	,	PUNCT
fueconorg-11557	432	15	&	&	CCONJ
fueconorg-11557	432	16	michel	michel	PROPN
fueconorg-11557	432	17	,	,	PUNCT
fueconorg-11557	432	18	l.	l.	PROPN
fueconorg-11557	432	19	(	(	PUNCT
fueconorg-11557	432	20	2020	2020	NUM
fueconorg-11557	432	21	)	)	PUNCT
fueconorg-11557	432	22	.	.	PUNCT
fueconorg-11557	433	1	working	work	VERB
fueconorg-11557	433	2	capital	capital	NOUN
fueconorg-11557	433	3	management	management	NOUN
fueconorg-11557	433	4	and	and	CCONJ
fueconorg-11557	433	5	profitability	profitability	NOUN
fueconorg-11557	433	6	of	of	ADP
fueconorg-11557	433	7	wine	wine	NOUN
fueconorg-11557	433	8	firms	firm	NOUN
fueconorg-11557	433	9	in	in	ADP
fueconorg-11557	433	10	france	france	PROPN
fueconorg-11557	433	11	:	:	PUNCT
fueconorg-11557	433	12	an	an	DET
fueconorg-11557	433	13	empirical	empirical	ADJ
fueconorg-11557	433	14	analysis	analysis	NOUN
fueconorg-11557	433	15	.	.	PUNCT
fueconorg-11557	434	1	international	international	ADJ
fueconorg-11557	434	2	journal	journal	NOUN
fueconorg-11557	434	3	of	of	ADP
fueconorg-11557	434	4	entrepreneurship	entrepreneurship	NOUN
fueconorg-11557	434	5	small	small	ADJ
fueconorg-11557	434	6	business	business	NOUN
fueconorg-11557	434	7	,	,	PUNCT
fueconorg-11557	434	8	41(3	41(3	NUM
fueconorg-11557	434	9	)	)	PUNCT
fueconorg-11557	434	10	,	,	PUNCT
fueconorg-11557	434	11	368	368	NUM
fueconorg-11557	434	12	-	-	SYM
fueconorg-11557	434	13	396	396	NUM
fueconorg-11557	434	14	.	.	PUNCT
fueconorg-11557	435	1	http://dx.doi.org/10.1504/ijesb.2020.10032621	http://dx.doi.org/10.1504/ijesb.2020.10032621	PROPN
fueconorg-11557	435	2	charitou	charitou	PROPN
fueconorg-11557	435	3	,	,	PUNCT
fueconorg-11557	435	4	m.	m.	PROPN
fueconorg-11557	435	5	s.	s.	PROPN
fueconorg-11557	435	6	,	,	PUNCT
fueconorg-11557	435	7	elfani	elfani	PROPN
fueconorg-11557	435	8	,	,	PUNCT
fueconorg-11557	435	9	m.	m.	NOUN
fueconorg-11557	435	10	,	,	PUNCT
fueconorg-11557	435	11	&	&	CCONJ
fueconorg-11557	435	12	lois	lois	PROPN
fueconorg-11557	435	13	,	,	PUNCT
fueconorg-11557	435	14	p.	p.	NOUN
fueconorg-11557	435	15	(	(	PUNCT
fueconorg-11557	435	16	2010	2010	NUM
fueconorg-11557	435	17	)	)	PUNCT
fueconorg-11557	435	18	.	.	PUNCT
fueconorg-11557	436	1	the	the	DET
fueconorg-11557	436	2	effect	effect	NOUN
fueconorg-11557	436	3	of	of	ADP
fueconorg-11557	436	4	working	work	VERB
fueconorg-11557	436	5	capital	capital	NOUN
fueconorg-11557	436	6	management	management	NOUN
fueconorg-11557	436	7	on	on	ADP
fueconorg-11557	436	8	firms	firm	NOUN
fueconorg-11557	436	9	profitability	profitability	NOUN
fueconorg-11557	436	10	:	:	PUNCT
fueconorg-11557	436	11	empirical	empirical	ADJ
fueconorg-11557	436	12	evidence	evidence	NOUN
fueconorg-11557	436	13	from	from	ADP
fueconorg-11557	436	14	an	an	DET
fueconorg-11557	436	15	emerging	emerge	VERB
fueconorg-11557	436	16	market	market	NOUN
fueconorg-11557	436	17	.	.	PUNCT
fueconorg-11557	437	1	journal	journal	PROPN
fueconorg-11557	437	2	of	of	ADP
fueconorg-11557	437	3	business	business	PROPN
fueconorg-11557	437	4	&	&	CCONJ
fueconorg-11557	437	5	economics	economics	PROPN
fueconorg-11557	437	6	research	research	NOUN
fueconorg-11557	437	7	,	,	PUNCT
fueconorg-11557	437	8	8(12	8(12	NUM
fueconorg-11557	437	9	)	)	PUNCT
fueconorg-11557	437	10	,	,	PUNCT
fueconorg-11557	437	11	63–68	63–68	NUM
fueconorg-11557	437	12	.	.	PUNCT
fueconorg-11557	438	1	https://doi.org/10.19030/jber.v8i12.782	https://doi.org/10.19030/jber.v8i12.782	PROPN
fueconorg-11557	438	2	chude	chude	NOUN
fueconorg-11557	438	3	,	,	PUNCT
fueconorg-11557	438	4	d.	d.	PROPN
fueconorg-11557	438	5	i.	i.	PROPN
fueconorg-11557	438	6	,	,	PUNCT
fueconorg-11557	438	7	&	&	CCONJ
fueconorg-11557	438	8	chude	chude	ADJ
fueconorg-11557	438	9	,	,	PUNCT
fueconorg-11557	438	10	n.	n.	PROPN
fueconorg-11557	438	11	p.	p.	NOUN
fueconorg-11557	438	12	(	(	PUNCT
fueconorg-11557	438	13	2015	2015	NUM
fueconorg-11557	438	14	)	)	PUNCT
fueconorg-11557	438	15	.	.	PUNCT
fueconorg-11557	439	1	impact	impact	NOUN
fueconorg-11557	439	2	of	of	ADP
fueconorg-11557	439	3	company	company	NOUN
fueconorg-11557	439	4	income	income	NOUN
fueconorg-11557	439	5	taxation	taxation	NOUN
fueconorg-11557	439	6	on	on	ADP
fueconorg-11557	439	7	the	the	DET
fueconorg-11557	439	8	profitability	profitability	NOUN
fueconorg-11557	439	9	of	of	ADP
fueconorg-11557	439	10	companies	company	NOUN
fueconorg-11557	439	11	in	in	ADP
fueconorg-11557	439	12	nigeria	nigeria	PROPN
fueconorg-11557	439	13	:	:	PUNCT
fueconorg-11557	439	14	a	a	DET
fueconorg-11557	439	15	study	study	NOUN
fueconorg-11557	439	16	of	of	ADP
fueconorg-11557	439	17	nigerian	nigerian	ADJ
fueconorg-11557	439	18	breweries	brewery	NOUN
fueconorg-11557	439	19	.	.	PUNCT
fueconorg-11557	440	1	european	european	PROPN
fueconorg-11557	440	2	journal	journal	PROPN
fueconorg-11557	440	3	of	of	ADP
fueconorg-11557	440	4	accounting	accounting	NOUN
fueconorg-11557	440	5	,	,	PUNCT
fueconorg-11557	440	6	auditing	auditing	NOUN
fueconorg-11557	440	7	and	and	CCONJ
fueconorg-11557	440	8	finance	finance	NOUN
fueconorg-11557	440	9	research	research	NOUN
fueconorg-11557	440	10	,	,	PUNCT
fueconorg-11557	440	11	3(8	3(8	NUM
fueconorg-11557	440	12	)	)	PUNCT
fueconorg-11557	440	13	,	,	PUNCT
fueconorg-11557	440	14	1	1	NUM
fueconorg-11557	440	15	-	-	SYM
fueconorg-11557	440	16	27	27	NUM
fueconorg-11557	440	17	.	.	PUNCT
fueconorg-11557	440	18	retrieved	retrieve	VERB
fueconorg-11557	440	19	from	from	ADP
fueconorg-11557	440	20	:	:	PUNCT
fueconorg-11557	440	21	http://www.eajournals.org/wp-content/uploads/impact-of-companyincometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	http://www.eajournals.org/wp-content/uploads/impact-of-companyincometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	NOUN
fueconorg-11557	440	22	https://doi.org/10.1108/jmb-08-2021-0032	https://doi.org/10.1108/jmb-08-2021-0032	ADP
fueconorg-11557	440	23	https://doi.org/10.12775/cjfa.2019.006	https://doi.org/10.12775/cjfa.2019.006	ADJ
fueconorg-11557	440	24	https://doi.org/10.7176/rjfa	https://doi.org/10.7176/rjfa	NOUN
fueconorg-11557	440	25	http://dx.doi.org/10.1504/ijesb.2020.10032621	http://dx.doi.org/10.1504/ijesb.2020.10032621	PROPN
fueconorg-11557	440	26	https://doi.org/10.19030/jber.v8i12.782	https://doi.org/10.19030/jber.v8i12.782	PROPN
fueconorg-11557	440	27	http://www.eajournals.org/wp-content/uploads/impact-of-company-incometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	http://www.eajournals.org/wp-content/uploads/impact-of-company-incometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	PROPN
fueconorg-11557	440	28	http://www.eajournals.org/wp-content/uploads/impact-of-company-incometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	http://www.eajournals.org/wp-content/uploads/impact-of-company-incometaxation-on-the-profitability-of-companies-in-nigeria-a-study-of-nigerian-breweries.pdf	PROPN
fueconorg-11557	440	29	44	44	NUM
fueconorg-11557	440	30	t.	t.	NOUN
fueconorg-11557	440	31	a.	a.	NOUN
fueconorg-11557	440	32	adegbite	adegbite	PROPN
fueconorg-11557	440	33	,	,	PUNCT
fueconorg-11557	440	34	s.	s.	PROPN
fueconorg-11557	440	35	j.	j.	PROPN
fueconorg-11557	440	36	inyada	inyada	PROPN
fueconorg-11557	440	37	cristian	cristian	PROPN
fueconorg-11557	440	38	,	,	PUNCT
fueconorg-11557	440	39	m.	m.	NOUN
fueconorg-11557	440	40	m.	m.	NOUN
fueconorg-11557	440	41	,	,	PUNCT
fueconorg-11557	440	42	&	&	CCONJ
fueconorg-11557	440	43	raisa	raisa	PROPN
fueconorg-11557	440	44	,	,	PUNCT
fueconorg-11557	440	45	m.	m.	NOUN
fueconorg-11557	440	46	l.	l.	PROPN
fueconorg-11557	440	47	(	(	PUNCT
fueconorg-11557	440	48	2017	2017	NUM
fueconorg-11557	440	49	)	)	PUNCT
fueconorg-11557	440	50	.	.	PUNCT
fueconorg-11557	441	1	working	work	VERB
fueconorg-11557	441	2	capital	capital	NOUN
fueconorg-11557	441	3	management	management	NOUN
fueconorg-11557	441	4	and	and	CCONJ
fueconorg-11557	441	5	firm	firm	ADJ
fueconorg-11557	441	6	profitability	profitability	NOUN
fueconorg-11557	441	7	.	.	PUNCT
fueconorg-11557	442	1	empirical	empirical	ADJ
fueconorg-11557	442	2	evidence	evidence	NOUN
fueconorg-11557	442	3	for	for	ADP
fueconorg-11557	442	4	the	the	DET
fueconorg-11557	442	5	romanian	romanian	ADJ
fueconorg-11557	442	6	industry	industry	NOUN
fueconorg-11557	442	7	.	.	PUNCT
fueconorg-11557	443	1	ovidius	ovidius	PROPN
fueconorg-11557	443	2	university	university	NOUN
fueconorg-11557	443	3	annals	annal	NOUN
fueconorg-11557	443	4	,	,	PUNCT
fueconorg-11557	443	5	economic	economic	ADJ
fueconorg-11557	443	6	sciences	science	NOUN
fueconorg-11557	443	7	series	series	NOUN
fueconorg-11557	443	8	,	,	PUNCT
fueconorg-11557	443	9	17(2	17(2	NUM
fueconorg-11557	443	10	)	)	PUNCT
fueconorg-11557	443	11	,	,	PUNCT
fueconorg-11557	443	12	425	425	NUM
fueconorg-11557	443	13	-	-	SYM
fueconorg-11557	443	14	429	429	NUM
fueconorg-11557	443	15	.	.	PUNCT
fueconorg-11557	444	1	dibia	dibia	PROPN
fueconorg-11557	444	2	,	,	PUNCT
fueconorg-11557	444	3	n.	n.	PROPN
fueconorg-11557	444	4	o.	o.	PROPN
fueconorg-11557	444	5	,	,	PUNCT
fueconorg-11557	444	6	&	&	CCONJ
fueconorg-11557	444	7	onwuchekwa	onwuchekwa	PROPN
fueconorg-11557	444	8	,	,	PUNCT
fueconorg-11557	444	9	j.	j.	PROPN
fueconorg-11557	444	10	c.	c.	PROPN
fueconorg-11557	444	11	(	(	PUNCT
fueconorg-11557	444	12	2017	2017	NUM
fueconorg-11557	444	13	)	)	PUNCT
fueconorg-11557	444	14	.	.	PUNCT
fueconorg-11557	445	1	taxation	taxation	NOUN
fueconorg-11557	445	2	and	and	CCONJ
fueconorg-11557	445	3	economic	economic	ADJ
fueconorg-11557	445	4	growth	growth	NOUN
fueconorg-11557	445	5	in	in	ADP
fueconorg-11557	445	6	nigeria	nigeria	PROPN
fueconorg-11557	445	7	.	.	PUNCT
fueconorg-11557	446	1	accounting	accounting	NOUN
fueconorg-11557	446	2	and	and	CCONJ
fueconorg-11557	446	3	taxation	taxation	NOUN
fueconorg-11557	446	4	review	review	NOUN
fueconorg-11557	446	5	,	,	PUNCT
fueconorg-11557	446	6	3(2	3(2	NUM
fueconorg-11557	446	7	)	)	PUNCT
fueconorg-11557	446	8	,	,	PUNCT
fueconorg-11557	446	9	111	111	NUM
fueconorg-11557	446	10	-	-	SYM
fueconorg-11557	446	11	119	119	NUM
fueconorg-11557	446	12	.	.	PUNCT
fueconorg-11557	447	1	douglas	douglas	PROPN
fueconorg-11557	447	2	,	,	PUNCT
fueconorg-11557	447	3	m.	m.	NOUN
fueconorg-11557	447	4	,	,	PUNCT
fueconorg-11557	447	5	wambugu	wambugu	ADJ
fueconorg-11557	447	6	,	,	PUNCT
fueconorg-11557	447	7	h.	h.	PROPN
fueconorg-11557	447	8	w.	w.	PROPN
fueconorg-11557	447	9	,	,	PUNCT
fueconorg-11557	447	10	&	&	CCONJ
fueconorg-11557	447	11	maina	maina	PROPN
fueconorg-11557	447	12	,	,	PUNCT
fueconorg-11557	447	13	m.	m.	NOUN
fueconorg-11557	447	14	(	(	PUNCT
fueconorg-11557	447	15	2018	2018	NUM
fueconorg-11557	447	16	)	)	PUNCT
fueconorg-11557	447	17	.	.	PUNCT
fueconorg-11557	448	1	the	the	DET
fueconorg-11557	448	2	effect	effect	NOUN
fueconorg-11557	448	3	of	of	ADP
fueconorg-11557	448	4	working	work	VERB
fueconorg-11557	448	5	capital	capital	NOUN
fueconorg-11557	448	6	management	management	NOUN
fueconorg-11557	448	7	on	on	ADP
fueconorg-11557	448	8	performance	performance	NOUN
fueconorg-11557	448	9	of	of	ADP
fueconorg-11557	448	10	small	small	ADJ
fueconorg-11557	448	11	enterprises	enterprise	NOUN
fueconorg-11557	448	12	in	in	ADP
fueconorg-11557	448	13	kenya	kenya	PROPN
fueconorg-11557	448	14	.	.	PUNCT
fueconorg-11557	449	1	international	international	ADJ
fueconorg-11557	449	2	journal	journal	PROPN
fueconorg-11557	449	3	of	of	ADP
fueconorg-11557	449	4	managerial	managerial	ADJ
fueconorg-11557	449	5	studies	study	NOUN
fueconorg-11557	449	6	and	and	CCONJ
fueconorg-11557	449	7	research	research	NOUN
fueconorg-11557	449	8	(	(	PUNCT
fueconorg-11557	449	9	ijmsr	ijmsr	NOUN
fueconorg-11557	449	10	)	)	PUNCT
fueconorg-11557	449	11	,	,	PUNCT
fueconorg-11557	449	12	6(12	6(12	NUM
fueconorg-11557	449	13	)	)	PUNCT
fueconorg-11557	449	14	,	,	PUNCT
fueconorg-11557	449	15	1	1	NUM
fueconorg-11557	449	16	-	-	SYM
fueconorg-11557	449	17	9	9	NUM
fueconorg-11557	449	18	.	.	PUNCT
fueconorg-11557	450	1	http://dx.doi.org/10.20431/2349-0349.0612001	http://dx.doi.org/10.20431/2349-0349.0612001	NOUN
fueconorg-11557	450	2	ekwochi	ekwochi	PROPN
fueconorg-11557	450	3	,	,	PUNCT
fueconorg-11557	450	4	e.	e.	PROPN
fueconorg-11557	450	5	a.	a.	PROPN
fueconorg-11557	450	6	,	,	PUNCT
fueconorg-11557	450	7	ejim	ejim	PROPN
fueconorg-11557	450	8	,	,	PUNCT
fueconorg-11557	450	9	e.	e.	PROPN
fueconorg-11557	450	10	p.	p.	PROPN
fueconorg-11557	450	11	,	,	PUNCT
fueconorg-11557	450	12	&	&	CCONJ
fueconorg-11557	450	13	agbaji	agbaji	PROPN
fueconorg-11557	450	14	,	,	PUNCT
fueconorg-11557	450	15	b.	b.	PROPN
fueconorg-11557	450	16	c.	c.	PROPN
fueconorg-11557	450	17	(	(	PUNCT
fueconorg-11557	450	18	2021	2021	NUM
fueconorg-11557	450	19	)	)	PUNCT
fueconorg-11557	450	20	.	.	PUNCT
fueconorg-11557	451	1	effect	effect	NOUN
fueconorg-11557	451	2	of	of	ADP
fueconorg-11557	451	3	working	work	VERB
fueconorg-11557	451	4	capital	capital	NOUN
fueconorg-11557	451	5	management	management	NOUN
fueconorg-11557	451	6	on	on	ADP
fueconorg-11557	451	7	productivity	productivity	NOUN
fueconorg-11557	451	8	of	of	ADP
fueconorg-11557	451	9	a	a	DET
fueconorg-11557	451	10	manufacturing	manufacture	VERB
fueconorg-11557	451	11	companies	company	NOUN
fueconorg-11557	451	12	in	in	ADP
fueconorg-11557	451	13	south	south	PROPN
fueconorg-11557	451	14	east	east	PROPN
fueconorg-11557	451	15	,	,	PUNCT
fueconorg-11557	451	16	nigeria	nigeria	PROPN
fueconorg-11557	451	17	.	.	PUNCT
fueconorg-11557	452	1	international	international	ADJ
fueconorg-11557	452	2	journal	journal	PROPN
fueconorg-11557	452	3	of	of	ADP
fueconorg-11557	452	4	academic	academic	ADJ
fueconorg-11557	452	5	management	management	NOUN
fueconorg-11557	452	6	science	science	NOUN
fueconorg-11557	452	7	research	research	NOUN
fueconorg-11557	452	8	(	(	PUNCT
fueconorg-11557	452	9	ijamsr	ijamsr	NOUN
fueconorg-11557	452	10	)	)	PUNCT
fueconorg-11557	452	11	,	,	PUNCT
fueconorg-11557	452	12	5(12	5(12	NUM
fueconorg-11557	452	13	)	)	PUNCT
fueconorg-11557	452	14	,	,	PUNCT
fueconorg-11557	452	15	36	36	NUM
fueconorg-11557	452	16	-	-	SYM
fueconorg-11557	452	17	44	44	NUM
fueconorg-11557	452	18	.	.	PUNCT
fueconorg-11557	453	1	gonçalves	gonçalves	PROPN
fueconorg-11557	453	2	,	,	PUNCT
fueconorg-11557	453	3	t.	t.	PROPN
fueconorg-11557	453	4	,	,	PUNCT
fueconorg-11557	453	5	gaio	gaio	PROPN
fueconorg-11557	453	6	,	,	PUNCT
fueconorg-11557	453	7	c.	c.	PROPN
fueconorg-11557	453	8	,	,	PUNCT
fueconorg-11557	453	9	&	&	CCONJ
fueconorg-11557	453	10	robles	robles	PROPN
fueconorg-11557	453	11	,	,	PUNCT
fueconorg-11557	453	12	f.	f.	PROPN
fueconorg-11557	453	13	(	(	PUNCT
fueconorg-11557	453	14	2018	2018	NUM
fueconorg-11557	453	15	)	)	PUNCT
fueconorg-11557	453	16	.	.	PUNCT
fueconorg-11557	454	1	the	the	DET
fueconorg-11557	454	2	impact	impact	NOUN
fueconorg-11557	454	3	of	of	ADP
fueconorg-11557	454	4	working	work	VERB
fueconorg-11557	454	5	capital	capital	NOUN
fueconorg-11557	454	6	management	management	NOUN
fueconorg-11557	454	7	on	on	ADP
fueconorg-11557	454	8	firm	firm	ADJ
fueconorg-11557	454	9	profitability	profitability	NOUN
fueconorg-11557	454	10	in	in	ADP
fueconorg-11557	454	11	different	different	ADJ
fueconorg-11557	454	12	economic	economic	ADJ
fueconorg-11557	454	13	cycles	cycle	NOUN
fueconorg-11557	454	14	:	:	PUNCT
fueconorg-11557	454	15	evidence	evidence	NOUN
fueconorg-11557	454	16	from	from	ADP
fueconorg-11557	454	17	the	the	DET
fueconorg-11557	454	18	united	united	ADJ
fueconorg-11557	454	19	kingdom	kingdom	PROPN
fueconorg-11557	454	20	.	.	PUNCT
fueconorg-11557	455	1	economics	economic	NOUN
fueconorg-11557	455	2	business	business	NOUN
fueconorg-11557	455	3	letters	letter	NOUN
fueconorg-11557	455	4	,	,	PUNCT
fueconorg-11557	455	5	7(2	7(2	NUM
fueconorg-11557	455	6	)	)	PUNCT
fueconorg-11557	455	7	,	,	PUNCT
fueconorg-11557	455	8	70	70	NUM
fueconorg-11557	455	9	-	-	SYM
fueconorg-11557	455	10	75	75	NUM
fueconorg-11557	455	11	.	.	PUNCT
fueconorg-11557	456	1	gorondutse	gorondutse	PROPN
fueconorg-11557	456	2	,	,	PUNCT
fueconorg-11557	456	3	a.	a.	PROPN
fueconorg-11557	456	4	h.	h.	PROPN
fueconorg-11557	456	5	,	,	PUNCT
fueconorg-11557	456	6	abubakar	abubakar	PROPN
fueconorg-11557	456	7	,	,	PUNCT
fueconorg-11557	456	8	a.	a.	PROPN
fueconorg-11557	456	9	,	,	PUNCT
fueconorg-11557	456	10	ali	ali	PROPN
fueconorg-11557	456	11	,	,	PUNCT
fueconorg-11557	456	12	r.	r.	PROPN
fueconorg-11557	456	13	,	,	PUNCT
fueconorg-11557	456	14	&	&	CCONJ
fueconorg-11557	456	15	naalah	naalah	PROPN
fueconorg-11557	456	16	,	,	PUNCT
fueconorg-11557	456	17	m.	m.	NOUN
fueconorg-11557	456	18	n.	n.	NOUN
fueconorg-11557	456	19	(	(	PUNCT
fueconorg-11557	456	20	2017	2017	NUM
fueconorg-11557	456	21	)	)	PUNCT
fueconorg-11557	456	22	.	.	PUNCT
fueconorg-11557	457	1	the	the	DET
fueconorg-11557	457	2	effect	effect	NOUN
fueconorg-11557	457	3	of	of	ADP
fueconorg-11557	457	4	working	work	VERB
fueconorg-11557	457	5	capital	capital	NOUN
fueconorg-11557	457	6	management	management	NOUN
fueconorg-11557	457	7	on	on	ADP
fueconorg-11557	457	8	smes	sme	NOUN
fueconorg-11557	457	9	profitability	profitability	NOUN
fueconorg-11557	457	10	in	in	ADP
fueconorg-11557	457	11	malaysia	malaysia	PROPN
fueconorg-11557	457	12	.	.	PUNCT
fueconorg-11557	458	1	polish	polish	PROPN
fueconorg-11557	458	2	journal	journal	PROPN
fueconorg-11557	458	3	of	of	ADP
fueconorg-11557	458	4	management	management	NOUN
fueconorg-11557	458	5	studies	study	NOUN
fueconorg-11557	458	6	,	,	PUNCT
fueconorg-11557	458	7	16(2	16(2	NUM
fueconorg-11557	458	8	)	)	PUNCT
fueconorg-11557	458	9	,	,	PUNCT
fueconorg-11557	458	10	99	99	NUM
fueconorg-11557	458	11	-	-	SYM
fueconorg-11557	458	12	109	109	NUM
fueconorg-11557	458	13	.	.	PUNCT
fueconorg-11557	459	1	http://dx.doi.org/10.17512/pjms.2017.16.2.09	http://dx.doi.org/10.17512/pjms.2017.16.2.09	PROPN
fueconorg-11557	459	2	hoang	hoang	PROPN
fueconorg-11557	459	3	,	,	PUNCT
fueconorg-11557	459	4	t.	t.	PROPN
fueconorg-11557	459	5	v.	v.	PROPN
fueconorg-11557	460	1	(	(	PUNCT
fueconorg-11557	460	2	2015	2015	NUM
fueconorg-11557	460	3	)	)	PUNCT
fueconorg-11557	460	4	.	.	PUNCT
fueconorg-11557	461	1	impact	impact	NOUN
fueconorg-11557	461	2	of	of	ADP
fueconorg-11557	461	3	working	work	VERB
fueconorg-11557	461	4	capital	capital	NOUN
fueconorg-11557	461	5	management	management	NOUN
fueconorg-11557	461	6	on	on	ADP
fueconorg-11557	461	7	firm	firm	ADJ
fueconorg-11557	461	8	profitability	profitability	NOUN
fueconorg-11557	461	9	:	:	PUNCT
fueconorg-11557	461	10	the	the	DET
fueconorg-11557	461	11	case	case	NOUN
fueconorg-11557	461	12	of	of	ADP
fueconorg-11557	461	13	listed	list	VERB
fueconorg-11557	461	14	manufacturing	manufacturing	NOUN
fueconorg-11557	461	15	firms	firm	NOUN
fueconorg-11557	461	16	on	on	ADP
fueconorg-11557	461	17	ho	ho	PROPN
fueconorg-11557	461	18	chi	chi	PROPN
fueconorg-11557	461	19	minh	minh	PROPN
fueconorg-11557	461	20	stock	stock	NOUN
fueconorg-11557	461	21	exchange	exchange	PROPN
fueconorg-11557	461	22	.	.	PUNCT
fueconorg-11557	462	1	asian	asian	ADJ
fueconorg-11557	462	2	economic	economic	ADJ
fueconorg-11557	462	3	and	and	CCONJ
fueconorg-11557	462	4	financial	financial	ADJ
fueconorg-11557	462	5	review	review	NOUN
fueconorg-11557	462	6	,	,	PUNCT
fueconorg-11557	462	7	5(5	5(5	NUM
fueconorg-11557	462	8	)	)	PUNCT
fueconorg-11557	462	9	,	,	PUNCT
fueconorg-11557	462	10	779789	779789	NUM
fueconorg-11557	462	11	.	.	PUNCT
fueconorg-11557	463	1	https://doi.org/10.18488/journal.aefr/2015.5.5/102.5.779.789	https://doi.org/10.18488/journal.aefr/2015.5.5/102.5.779.789	ADJ
fueconorg-11557	463	2	högerle	högerle	PROPN
fueconorg-11557	463	3	,	,	PUNCT
fueconorg-11557	463	4	b.	b.	PROPN
fueconorg-11557	463	5	,	,	PUNCT
fueconorg-11557	463	6	charifzadeh	charifzadeh	NOUN
fueconorg-11557	463	7	,	,	PUNCT
fueconorg-11557	463	8	m.	m.	NOUN
fueconorg-11557	463	9	,	,	PUNCT
fueconorg-11557	463	10	ferencz	ferencz	PROPN
fueconorg-11557	463	11	,	,	PUNCT
fueconorg-11557	463	12	m.	m.	NOUN
fueconorg-11557	463	13	,	,	PUNCT
fueconorg-11557	463	14	&	&	CCONJ
fueconorg-11557	463	15	kostin	kostin	PROPN
fueconorg-11557	463	16	,	,	PUNCT
fueconorg-11557	463	17	k.	k.	PROPN
fueconorg-11557	463	18	(	(	PUNCT
fueconorg-11557	463	19	2020	2020	NUM
fueconorg-11557	463	20	)	)	PUNCT
fueconorg-11557	463	21	.	.	PUNCT
fueconorg-11557	464	1	the	the	DET
fueconorg-11557	464	2	development	development	NOUN
fueconorg-11557	464	3	of	of	ADP
fueconorg-11557	464	4	working	work	VERB
fueconorg-11557	464	5	capital	capital	NOUN
fueconorg-11557	464	6	management	management	NOUN
fueconorg-11557	464	7	and	and	CCONJ
fueconorg-11557	464	8	its	its	PRON
fueconorg-11557	464	9	impact	impact	NOUN
fueconorg-11557	464	10	on	on	ADP
fueconorg-11557	464	11	profitability	profitability	NOUN
fueconorg-11557	464	12	and	and	CCONJ
fueconorg-11557	464	13	shareholder	shareholder	NOUN
fueconorg-11557	464	14	value	value	NOUN
fueconorg-11557	464	15	:	:	PUNCT
fueconorg-11557	464	16	evidence	evidence	NOUN
fueconorg-11557	464	17	from	from	ADP
fueconorg-11557	464	18	germany	germany	PROPN
fueconorg-11557	464	19	.	.	PUNCT
fueconorg-11557	465	1	strategic	strategic	ADJ
fueconorg-11557	465	2	management	management	NOUN
fueconorg-11557	465	3	,	,	PUNCT
fueconorg-11557	465	4	25(2	25(2	NUM
fueconorg-11557	465	5	)	)	PUNCT
fueconorg-11557	465	6	,	,	PUNCT
fueconorg-11557	465	7	27	27	NUM
fueconorg-11557	465	8	-	-	SYM
fueconorg-11557	465	9	39	39	NUM
fueconorg-11557	465	10	.	.	PUNCT
fueconorg-11557	466	1	http://dx.doi.org/10.5937/straman2002027h	http://dx.doi.org/10.5937/straman2002027h	NUM
fueconorg-11557	466	2	jayarathne	jayarathne	PROPN
fueconorg-11557	466	3	,	,	PUNCT
fueconorg-11557	466	4	t.	t.	PROPN
fueconorg-11557	466	5	a.	a.	PROPN
fueconorg-11557	466	6	n.	n.	PROPN
fueconorg-11557	466	7	r.	r.	PROPN
fueconorg-11557	466	8	(	(	PUNCT
fueconorg-11557	466	9	2014	2014	NUM
fueconorg-11557	466	10	)	)	PUNCT
fueconorg-11557	466	11	.	.	PUNCT
fueconorg-11557	467	1	impact	impact	NOUN
fueconorg-11557	467	2	of	of	ADP
fueconorg-11557	467	3	working	work	VERB
fueconorg-11557	467	4	capital	capital	NOUN
fueconorg-11557	467	5	management	management	NOUN
fueconorg-11557	467	6	on	on	ADP
fueconorg-11557	467	7	profitability	profitability	NOUN
fueconorg-11557	467	8	:	:	PUNCT
fueconorg-11557	467	9	evidence	evidence	NOUN
fueconorg-11557	467	10	from	from	ADP
fueconorg-11557	467	11	listed	list	VERB
fueconorg-11557	467	12	companies	company	NOUN
fueconorg-11557	467	13	in	in	ADP
fueconorg-11557	467	14	sri	sri	PROPN
fueconorg-11557	467	15	lanka	lanka	PROPN
fueconorg-11557	467	16	.	.	PUNCT
fueconorg-11557	468	1	proceedings	proceeding	NOUN
fueconorg-11557	468	2	of	of	ADP
fueconorg-11557	468	3	the	the	DET
fueconorg-11557	468	4	3rd	3rd	ADJ
fueconorg-11557	468	5	international	international	ADJ
fueconorg-11557	468	6	conference	conference	NOUN
fueconorg-11557	468	7	on	on	ADP
fueconorg-11557	468	8	management	management	NOUN
fueconorg-11557	468	9	and	and	CCONJ
fueconorg-11557	468	10	economics	economic	NOUN
fueconorg-11557	468	11	reshaping	reshape	VERB
fueconorg-11557	468	12	management	management	NOUN
fueconorg-11557	468	13	and	and	CCONJ
fueconorg-11557	468	14	economic	economic	ADJ
fueconorg-11557	468	15	thinking	thinking	NOUN
fueconorg-11557	468	16	through	through	ADP
fueconorg-11557	468	17	integrating	integrate	VERB
fueconorg-11557	468	18	eco	eco	NOUN
fueconorg-11557	468	19	-	-	PUNCT
fueconorg-11557	468	20	friendly	friendly	ADJ
fueconorg-11557	468	21	and	and	CCONJ
fueconorg-11557	468	22	ethical	ethical	ADJ
fueconorg-11557	468	23	practices	practice	NOUN
fueconorg-11557	468	24	,	,	PUNCT
fueconorg-11557	468	25	(	(	PUNCT
fueconorg-11557	468	26	pp	pp	ADP
fueconorg-11557	468	27	.	.	PUNCT
fueconorg-11557	469	1	269	269	NUM
fueconorg-11557	469	2	-	-	NUM
fueconorg-11557	469	3	274	274	NUM
fueconorg-11557	469	4	)	)	PUNCT
fueconorg-11557	469	5	,	,	PUNCT
fueconorg-11557	469	6	26	26	NUM
fueconorg-11557	469	7	-	-	SYM
fueconorg-11557	469	8	27	27	NUM
fueconorg-11557	469	9	february	february	NOUN
fueconorg-11557	469	10	2014	2014	NUM
fueconorg-11557	469	11	faculty	faculty	NOUN
fueconorg-11557	469	12	of	of	ADP
fueconorg-11557	469	13	management	management	NOUN
fueconorg-11557	469	14	and	and	CCONJ
fueconorg-11557	469	15	finance	finance	NOUN
fueconorg-11557	469	16	,	,	PUNCT
fueconorg-11557	469	17	university	university	PROPN
fueconorg-11557	469	18	of	of	ADP
fueconorg-11557	469	19	ruhuna	ruhuna	PROPN
fueconorg-11557	469	20	,	,	PUNCT
fueconorg-11557	469	21	sri	sri	PROPN
fueconorg-11557	469	22	lanka	lanka	PROPN
fueconorg-11557	469	23	.	.	PUNCT
fueconorg-11557	470	1	lawal	lawal	PROPN
fueconorg-11557	470	2	,	,	PUNCT
fueconorg-11557	470	3	a.	a.	NOUN
fueconorg-11557	470	4	a.	a.	PROPN
fueconorg-11557	470	5	,	,	PUNCT
fueconorg-11557	470	6	abiola	abiola	PROPN
fueconorg-11557	470	7	,	,	PUNCT
fueconorg-11557	470	8	b.	b.	PROPN
fueconorg-11557	470	9	i.	i.	PROPN
fueconorg-11557	470	10	,	,	PUNCT
fueconorg-11557	470	11	&	&	CCONJ
fueconorg-11557	470	12	oyewole	oyewole	PROPN
fueconorg-11557	470	13	,	,	PUNCT
fueconorg-11557	470	14	o.	o.	NOUN
fueconorg-11557	470	15	m.	m.	NOUN
fueconorg-11557	470	16	(	(	PUNCT
fueconorg-11557	470	17	2015	2015	NUM
fueconorg-11557	470	18	)	)	PUNCT
fueconorg-11557	470	19	.	.	PUNCT
fueconorg-11557	471	1	effect	effect	NOUN
fueconorg-11557	471	2	of	of	ADP
fueconorg-11557	471	3	working	work	VERB
fueconorg-11557	471	4	capital	capital	NOUN
fueconorg-11557	471	5	management	management	NOUN
fueconorg-11557	471	6	on	on	ADP
fueconorg-11557	471	7	the	the	DET
fueconorg-11557	471	8	profitability	profitability	NOUN
fueconorg-11557	471	9	of	of	ADP
fueconorg-11557	471	10	selected	select	VERB
fueconorg-11557	471	11	manufacturing	manufacturing	NOUN
fueconorg-11557	471	12	companies	company	NOUN
fueconorg-11557	471	13	in	in	ADP
fueconorg-11557	471	14	nigeria	nigeria	PROPN
fueconorg-11557	471	15	.	.	PUNCT
fueconorg-11557	472	1	international	international	ADJ
fueconorg-11557	472	2	journal	journal	PROPN
fueconorg-11557	472	3	of	of	ADP
fueconorg-11557	472	4	sciences	sciences	PROPN
fueconorg-11557	472	5	:	:	PUNCT
fueconorg-11557	472	6	basic	basic	ADJ
fueconorg-11557	472	7	and	and	CCONJ
fueconorg-11557	472	8	applied	applied	ADJ
fueconorg-11557	472	9	research	research	NOUN
fueconorg-11557	472	10	(	(	PUNCT
fueconorg-11557	472	11	ijsbar	ijsbar	ADJ
fueconorg-11557	472	12	)	)	PUNCT
fueconorg-11557	472	13	,	,	PUNCT
fueconorg-11557	472	14	19(2	19(2	NUM
fueconorg-11557	472	15	)	)	PUNCT
fueconorg-11557	472	16	,	,	PUNCT
fueconorg-11557	472	17	370	370	NUM
fueconorg-11557	472	18	-	-	SYM
fueconorg-11557	472	19	386	386	NUM
fueconorg-11557	472	20	.	.	PUNCT
fueconorg-11557	472	21	retrieved	retrieve	VERB
fueconorg-11557	472	22	from	from	ADP
fueconorg-11557	472	23	https://gssrr.org/index.php/journalofbasicandapplied/article/view/3281	https://gssrr.org/index.php/journalofbasicandapplied/article/view/3281	NOUN
fueconorg-11557	472	24	mazanec	mazanec	PROPN
fueconorg-11557	472	25	,	,	PUNCT
fueconorg-11557	472	26	j.	j.	PROPN
fueconorg-11557	472	27	(	(	PUNCT
fueconorg-11557	472	28	2022	2022	NUM
fueconorg-11557	472	29	)	)	PUNCT
fueconorg-11557	472	30	.	.	PUNCT
fueconorg-11557	473	1	the	the	DET
fueconorg-11557	473	2	impact	impact	NOUN
fueconorg-11557	473	3	of	of	ADP
fueconorg-11557	473	4	working	work	VERB
fueconorg-11557	473	5	capital	capital	NOUN
fueconorg-11557	473	6	management	management	NOUN
fueconorg-11557	473	7	on	on	ADP
fueconorg-11557	473	8	corporate	corporate	ADJ
fueconorg-11557	473	9	performance	performance	NOUN
fueconorg-11557	473	10	in	in	ADP
fueconorg-11557	473	11	small	small	ADJ
fueconorg-11557	473	12	–	–	PUNCT
fueconorg-11557	473	13	medium	medium	ADJ
fueconorg-11557	473	14	enterprises	enterprise	NOUN
fueconorg-11557	473	15	in	in	ADP
fueconorg-11557	473	16	the	the	DET
fueconorg-11557	473	17	visegrad	visegrad	NOUN
fueconorg-11557	473	18	group	group	NOUN
fueconorg-11557	473	19	.	.	PUNCT
fueconorg-11557	474	1	mathematics	mathematic	NOUN
fueconorg-11557	474	2	,	,	PUNCT
fueconorg-11557	474	3	10(16	10(16	NUM
fueconorg-11557	474	4	)	)	PUNCT
fueconorg-11557	474	5	,	,	PUNCT
fueconorg-11557	474	6	951	951	NUM
fueconorg-11557	474	7	,	,	PUNCT
fueconorg-11557	474	8	1	1	NUM
fueconorg-11557	474	9	-	-	SYM
fueconorg-11557	474	10	19	19	NUM
fueconorg-11557	474	11	.	.	PUNCT
fueconorg-11557	475	1	https://doi.org/10.3390/math10060951	https://doi.org/10.3390/math10060951	PROPN
fueconorg-11557	475	2	muhammad	muhammad	PROPN
fueconorg-11557	475	3	usman	usman	PROPN
fueconorg-11557	475	4	,	,	PUNCT
fueconorg-11557	475	5	s.	s.	PROPN
fueconorg-11557	475	6	a.	a.	PROPN
fueconorg-11557	475	7	s.	s.	PROPN
fueconorg-11557	475	8	,	,	PUNCT
fueconorg-11557	475	9	&	&	CCONJ
fueconorg-11557	475	10	khan	khan	PROPN
fueconorg-11557	475	11	,	,	PUNCT
fueconorg-11557	475	12	s.	s.	PROPN
fueconorg-11557	475	13	(	(	PUNCT
fueconorg-11557	475	14	2017	2017	NUM
fueconorg-11557	475	15	)	)	PUNCT
fueconorg-11557	475	16	.	.	PUNCT
fueconorg-11557	476	1	impact	impact	NOUN
fueconorg-11557	476	2	of	of	ADP
fueconorg-11557	476	3	working	work	VERB
fueconorg-11557	476	4	capital	capital	NOUN
fueconorg-11557	476	5	management	management	NOUN
fueconorg-11557	476	6	on	on	ADP
fueconorg-11557	476	7	firm	firm	ADJ
fueconorg-11557	476	8	profitability	profitability	NOUN
fueconorg-11557	476	9	:	:	PUNCT
fueconorg-11557	476	10	evidence	evidence	NOUN
fueconorg-11557	476	11	from	from	ADP
fueconorg-11557	476	12	scandinavian	scandinavian	ADJ
fueconorg-11557	476	13	countries	country	NOUN
fueconorg-11557	476	14	.	.	PUNCT
fueconorg-11557	477	1	journal	journal	PROPN
fueconorg-11557	477	2	of	of	ADP
fueconorg-11557	477	3	business	business	NOUN
fueconorg-11557	477	4	,	,	PUNCT
fueconorg-11557	477	5	11(1	11(1	NUM
fueconorg-11557	477	6	)	)	PUNCT
fueconorg-11557	477	7	,	,	PUNCT
fueconorg-11557	477	8	99	99	NUM
fueconorg-11557	477	9	-	-	SYM
fueconorg-11557	477	10	112	112	NUM
fueconorg-11557	477	11	.	.	PUNCT
fueconorg-11557	478	1	muya	muya	PROPN
fueconorg-11557	478	2	,	,	PUNCT
fueconorg-11557	478	3	t.	t.	PROPN
fueconorg-11557	478	4	w.	w.	PROPN
fueconorg-11557	478	5	,	,	PUNCT
fueconorg-11557	478	6	&	&	CCONJ
fueconorg-11557	478	7	gathogo	gathogo	PROPN
fueconorg-11557	478	8	,	,	PUNCT
fueconorg-11557	478	9	g.	g.	PROPN
fueconorg-11557	478	10	(	(	PUNCT
fueconorg-11557	478	11	2016	2016	NUM
fueconorg-11557	478	12	)	)	PUNCT
fueconorg-11557	478	13	.	.	PUNCT
fueconorg-11557	479	1	effect	effect	NOUN
fueconorg-11557	479	2	of	of	ADP
fueconorg-11557	479	3	working	work	VERB
fueconorg-11557	479	4	capital	capital	NOUN
fueconorg-11557	479	5	management	management	NOUN
fueconorg-11557	479	6	on	on	ADP
fueconorg-11557	479	7	the	the	DET
fueconorg-11557	479	8	profitability	profitability	NOUN
fueconorg-11557	479	9	of	of	ADP
fueconorg-11557	479	10	manufacturing	manufacturing	NOUN
fueconorg-11557	479	11	firms	firm	NOUN
fueconorg-11557	479	12	in	in	ADP
fueconorg-11557	479	13	nakuru	nakuru	PROPN
fueconorg-11557	479	14	town	town	PROPN
fueconorg-11557	479	15	,	,	PUNCT
fueconorg-11557	479	16	kenya	kenya	PROPN
fueconorg-11557	479	17	.	.	PUNCT
fueconorg-11557	480	1	international	international	ADJ
fueconorg-11557	480	2	journal	journal	PROPN
fueconorg-11557	480	3	of	of	ADP
fueconorg-11557	480	4	economics	economic	NOUN
fueconorg-11557	480	5	,	,	PUNCT
fueconorg-11557	480	6	commerce	commerce	NOUN
fueconorg-11557	480	7	and	and	CCONJ
fueconorg-11557	480	8	management	management	NOUN
fueconorg-11557	480	9	,	,	PUNCT
fueconorg-11557	480	10	4(4	4(4	NUM
fueconorg-11557	480	11	)	)	PUNCT
fueconorg-11557	480	12	,	,	PUNCT
fueconorg-11557	480	13	1082	1082	NUM
fueconorg-11557	480	14	–	–	PUNCT
fueconorg-11557	480	15	1105	1105	NUM
fueconorg-11557	480	16	.	.	PUNCT
fueconorg-11557	481	1	nastiti	nastiti	PROPN
fueconorg-11557	481	2	,	,	PUNCT
fueconorg-11557	481	3	p.	p.	PROPN
fueconorg-11557	481	4	k.	k.	PROPN
fueconorg-11557	482	1	y.	y.	PROPN
fueconorg-11557	482	2	,	,	PUNCT
fueconorg-11557	482	3	atahau	atahau	PROPN
fueconorg-11557	482	4	,	,	PUNCT
fueconorg-11557	482	5	a.	a.	PROPN
fueconorg-11557	482	6	d.	d.	PROPN
fueconorg-11557	482	7	r.	r.	PROPN
fueconorg-11557	482	8	,	,	PUNCT
fueconorg-11557	482	9	&	&	CCONJ
fueconorg-11557	482	10	supramono	supramono	PROPN
fueconorg-11557	482	11	,	,	PUNCT
fueconorg-11557	482	12	s.	s.	PROPN
fueconorg-11557	482	13	(	(	PUNCT
fueconorg-11557	482	14	2019	2019	NUM
fueconorg-11557	482	15	)	)	PUNCT
fueconorg-11557	482	16	.	.	PUNCT
fueconorg-11557	483	1	working	work	VERB
fueconorg-11557	483	2	capital	capital	NOUN
fueconorg-11557	483	3	management	management	NOUN
fueconorg-11557	483	4	and	and	CCONJ
fueconorg-11557	483	5	its	its	PRON
fueconorg-11557	483	6	influence	influence	NOUN
fueconorg-11557	483	7	on	on	ADP
fueconorg-11557	483	8	profitability	profitability	NOUN
fueconorg-11557	483	9	and	and	CCONJ
fueconorg-11557	483	10	sustainable	sustainable	ADJ
fueconorg-11557	483	11	growth	growth	NOUN
fueconorg-11557	483	12	.	.	PUNCT
fueconorg-11557	484	1	business	business	NOUN
fueconorg-11557	484	2	:	:	PUNCT
fueconorg-11557	484	3	theory	theory	NOUN
fueconorg-11557	484	4	practice	practice	NOUN
fueconorg-11557	484	5	,	,	PUNCT
fueconorg-11557	484	6	20(4	20(4	NOUN
fueconorg-11557	484	7	)	)	PUNCT
fueconorg-11557	484	8	,	,	PUNCT
fueconorg-11557	484	9	61	61	NUM
fueconorg-11557	484	10	-	-	SYM
fueconorg-11557	484	11	68	68	NUM
fueconorg-11557	484	12	.	.	PUNCT
fueconorg-11557	484	13	https://doi.org/10.3846/btp.2019.06	https://doi.org/10.3846/btp.2019.06	PROPN
fueconorg-11557	485	1	ng	ng	PROPN
fueconorg-11557	485	2	,	,	PUNCT
fueconorg-11557	485	3	s.	s.	PROPN
fueconorg-11557	485	4	h.	h.	PROPN
fueconorg-11557	485	5	,	,	PUNCT
fueconorg-11557	485	6	ye	ye	PROPN
fueconorg-11557	485	7	,	,	PUNCT
fueconorg-11557	485	8	c.	c.	NOUN
fueconorg-11557	485	9	,	,	PUNCT
fueconorg-11557	485	10	ong	ong	PROPN
fueconorg-11557	485	11	,	,	PUNCT
fueconorg-11557	485	12	t.	t.	PROPN
fueconorg-11557	485	13	s.	s.	PROPN
fueconorg-11557	485	14	,	,	PUNCT
fueconorg-11557	485	15	&	&	CCONJ
fueconorg-11557	485	16	teh	teh	PROPN
fueconorg-11557	485	17	,	,	PUNCT
fueconorg-11557	485	18	b.	b.	PROPN
fueconorg-11557	485	19	h.	h.	PROPN
fueconorg-11557	485	20	(	(	PUNCT
fueconorg-11557	485	21	2017	2017	NUM
fueconorg-11557	485	22	)	)	PUNCT
fueconorg-11557	485	23	.	.	PUNCT
fueconorg-11557	486	1	the	the	DET
fueconorg-11557	486	2	impact	impact	NOUN
fueconorg-11557	486	3	of	of	ADP
fueconorg-11557	486	4	working	work	VERB
fueconorg-11557	486	5	capital	capital	NOUN
fueconorg-11557	486	6	management	management	NOUN
fueconorg-11557	486	7	on	on	ADP
fueconorg-11557	486	8	firm	firm	NOUN
fueconorg-11557	486	9	’s	’s	PART
fueconorg-11557	486	10	profitability	profitability	NOUN
fueconorg-11557	486	11	:	:	PUNCT
fueconorg-11557	486	12	evidence	evidence	NOUN
fueconorg-11557	486	13	from	from	ADP
fueconorg-11557	486	14	malaysian	malaysian	ADJ
fueconorg-11557	486	15	listed	list	VERB
fueconorg-11557	486	16	manufacturing	manufacturing	NOUN
fueconorg-11557	486	17	firms	firm	NOUN
fueconorg-11557	486	18	.	.	PUNCT
fueconorg-11557	487	1	international	international	ADJ
fueconorg-11557	487	2	journal	journal	PROPN
fueconorg-11557	487	3	of	of	ADP
fueconorg-11557	487	4	economics	economic	NOUN
fueconorg-11557	487	5	and	and	CCONJ
fueconorg-11557	487	6	financial	financial	ADJ
fueconorg-11557	487	7	issues	issue	NOUN
fueconorg-11557	487	8	,	,	PUNCT
fueconorg-11557	487	9	7(3	7(3	NUM
fueconorg-11557	487	10	)	)	PUNCT
fueconorg-11557	487	11	,	,	PUNCT
fueconorg-11557	487	12	662	662	NUM
fueconorg-11557	487	13	-	-	SYM
fueconorg-11557	487	14	670	670	NUM
fueconorg-11557	487	15	.	.	PUNCT
fueconorg-11557	487	16	retrieved	retrieve	VERB
fueconorg-11557	487	17	from	from	ADP
fueconorg-11557	487	18	https://www.econjournals.com/index.php/ijefi/article/view/3889	https://www.econjournals.com/index.php/ijefi/article/view/3889	ADJ
fueconorg-11557	487	19	nguyen	nguyen	NOUN
fueconorg-11557	487	20	,	,	PUNCT
fueconorg-11557	487	21	a.	a.	PROPN
fueconorg-11557	487	22	h.	h.	PROPN
fueconorg-11557	487	23	,	,	PUNCT
fueconorg-11557	487	24	pham	pham	PROPN
fueconorg-11557	487	25	,	,	PUNCT
fueconorg-11557	487	26	h.	h.	PROPN
fueconorg-11557	487	27	t.	t.	PROPN
fueconorg-11557	487	28	,	,	PUNCT
fueconorg-11557	487	29	&	&	CCONJ
fueconorg-11557	487	30	nguyen	nguyen	PROPN
fueconorg-11557	487	31	,	,	PUNCT
fueconorg-11557	487	32	h.	h.	PROPN
fueconorg-11557	487	33	(	(	PUNCT
fueconorg-11557	487	34	2020	2020	NUM
fueconorg-11557	487	35	)	)	PUNCT
fueconorg-11557	487	36	.	.	PUNCT
fueconorg-11557	488	1	impact	impact	NOUN
fueconorg-11557	488	2	of	of	ADP
fueconorg-11557	488	3	working	work	VERB
fueconorg-11557	488	4	capital	capital	NOUN
fueconorg-11557	488	5	management	management	NOUN
fueconorg-11557	488	6	on	on	ADP
fueconorg-11557	488	7	firm	firm	NOUN
fueconorg-11557	488	8	’s	’s	PART
fueconorg-11557	488	9	profitability	profitability	NOUN
fueconorg-11557	488	10	:	:	PUNCT
fueconorg-11557	488	11	empirical	empirical	ADJ
fueconorg-11557	488	12	evidence	evidence	NOUN
fueconorg-11557	488	13	from	from	ADP
fueconorg-11557	488	14	vietnam	vietnam	PROPN
fueconorg-11557	488	15	.	.	PUNCT
fueconorg-11557	489	1	the	the	DET
fueconorg-11557	489	2	journal	journal	NOUN
fueconorg-11557	489	3	of	of	ADP
fueconorg-11557	489	4	asian	asian	ADJ
fueconorg-11557	489	5	finance	finance	NOUN
fueconorg-11557	489	6	,	,	PUNCT
fueconorg-11557	489	7	economics	economic	NOUN
fueconorg-11557	489	8	,	,	PUNCT
fueconorg-11557	489	9	and	and	CCONJ
fueconorg-11557	489	10	business	business	NOUN
fueconorg-11557	489	11	,	,	PUNCT
fueconorg-11557	489	12	7(3	7(3	NUM
fueconorg-11557	489	13	)	)	PUNCT
fueconorg-11557	489	14	,	,	PUNCT
fueconorg-11557	489	15	115	115	NUM
fueconorg-11557	489	16	-	-	SYM
fueconorg-11557	489	17	125	125	NUM
fueconorg-11557	489	18	.	.	PUNCT
fueconorg-11557	490	1	https://doi.org/10.13106/jafeb.2020.vol7.no3.115	https://doi.org/10.13106/jafeb.2020.vol7.no3.115	PROPN
fueconorg-11557	490	2	oboh	oboh	PROPN
fueconorg-11557	490	3	,	,	PUNCT
fueconorg-11557	490	4	j.	j.	PROPN
fueconorg-11557	490	5	o.	o.	PROPN
fueconorg-11557	490	6	,	,	PUNCT
fueconorg-11557	490	7	chinonyelum	chinonyelum	NOUN
fueconorg-11557	490	8	,	,	PUNCT
fueconorg-11557	490	9	o.	o.	PROPN
fueconorg-11557	490	10	j.	j.	PROPN
fueconorg-11557	490	11	,	,	PUNCT
fueconorg-11557	490	12	&	&	CCONJ
fueconorg-11557	490	13	edeme	edeme	PROPN
fueconorg-11557	490	14	,	,	PUNCT
fueconorg-11557	490	15	r.	r.	PROPN
fueconorg-11557	490	16	k.	k.	PROPN
fueconorg-11557	490	17	(	(	PUNCT
fueconorg-11557	490	18	2018	2018	NUM
fueconorg-11557	490	19	)	)	PUNCT
fueconorg-11557	490	20	.	.	PUNCT
fueconorg-11557	491	1	tax	tax	NOUN
fueconorg-11557	491	2	revenue	revenue	NOUN
fueconorg-11557	491	3	and	and	CCONJ
fueconorg-11557	491	4	economic	economic	ADJ
fueconorg-11557	491	5	growth	growth	NOUN
fueconorg-11557	491	6	in	in	ADP
fueconorg-11557	491	7	selected	select	VERB
fueconorg-11557	491	8	ecowas	ecowas	PROPN
fueconorg-11557	491	9	countries	country	NOUN
fueconorg-11557	491	10	,	,	PUNCT
fueconorg-11557	491	11	evidence	evidence	NOUN
fueconorg-11557	491	12	from	from	ADP
fueconorg-11557	491	13	sure	sure	ADJ
fueconorg-11557	491	14	model	model	NOUN
fueconorg-11557	491	15	.	.	PUNCT
fueconorg-11557	492	1	international	international	ADJ
fueconorg-11557	492	2	journal	journal	PROPN
fueconorg-11557	492	3	of	of	ADP
fueconorg-11557	492	4	academic	academic	ADJ
fueconorg-11557	492	5	research	research	NOUN
fueconorg-11557	492	6	in	in	ADP
fueconorg-11557	492	7	accounting	accounting	NOUN
fueconorg-11557	492	8	,	,	PUNCT
fueconorg-11557	492	9	finance	finance	NOUN
fueconorg-11557	492	10	and	and	CCONJ
fueconorg-11557	492	11	management	management	NOUN
fueconorg-11557	492	12	sciences	science	NOUN
fueconorg-11557	492	13	,	,	PUNCT
fueconorg-11557	492	14	8(3	8(3	NUM
fueconorg-11557	492	15	)	)	PUNCT
fueconorg-11557	492	16	,	,	PUNCT
fueconorg-11557	492	17	310	310	NUM
fueconorg-11557	492	18	-	-	SYM
fueconorg-11557	492	19	324	324	NUM
fueconorg-11557	492	20	.	.	PUNCT
fueconorg-11557	493	1	https://doi.org/10.6007/ijarafms/v8-i3/4917	https://doi.org/10.6007/ijarafms/v8-i3/4917	NOUN
fueconorg-11557	493	2	onodje	onodje	NOUN
fueconorg-11557	493	3	,	,	PUNCT
fueconorg-11557	493	4	m.	m.	NOUN
fueconorg-11557	493	5	a.	a.	NOUN
fueconorg-11557	493	6	(	(	PUNCT
fueconorg-11557	493	7	2014	2014	NUM
fueconorg-11557	493	8	)	)	PUNCT
fueconorg-11557	493	9	.	.	PUNCT
fueconorg-11557	494	1	working	work	VERB
fueconorg-11557	494	2	capital	capital	NOUN
fueconorg-11557	494	3	management	management	NOUN
fueconorg-11557	494	4	and	and	CCONJ
fueconorg-11557	494	5	performance	performance	NOUN
fueconorg-11557	494	6	of	of	ADP
fueconorg-11557	494	7	selected	select	VERB
fueconorg-11557	494	8	nigerian	nigerian	ADJ
fueconorg-11557	494	9	manufacturing	manufacturing	NOUN
fueconorg-11557	494	10	companies	company	NOUN
fueconorg-11557	494	11	.	.	PUNCT
fueconorg-11557	495	1	global	global	ADJ
fueconorg-11557	495	2	journal	journal	PROPN
fueconorg-11557	495	3	of	of	ADP
fueconorg-11557	495	4	management	management	NOUN
fueconorg-11557	495	5	and	and	CCONJ
fueconorg-11557	495	6	business	business	NOUN
fueconorg-11557	495	7	research	research	NOUN
fueconorg-11557	495	8	,	,	PUNCT
fueconorg-11557	495	9	14(b3	14(b3	NUM
fueconorg-11557	495	10	)	)	PUNCT
fueconorg-11557	495	11	,	,	PUNCT
fueconorg-11557	495	12	40	40	NUM
fueconorg-11557	495	13	-	-	SYM
fueconorg-11557	495	14	49	49	NUM
fueconorg-11557	495	15	.	.	PUNCT
fueconorg-11557	496	1	retrieved	retrieve	VERB
fueconorg-11557	496	2	from	from	ADP
fueconorg-11557	496	3	https://journalofbusiness.org/index.php/gjmbr/article/view/1335	https://journalofbusiness.org/index.php/gjmbr/article/view/1335	X
fueconorg-11557	496	4	orumwense	orumwense	PROPN
fueconorg-11557	496	5	,	,	PUNCT
fueconorg-11557	496	6	j.	j.	PROPN
fueconorg-11557	496	7	o.	o.	PROPN
fueconorg-11557	496	8	,	,	PUNCT
fueconorg-11557	496	9	&	&	CCONJ
fueconorg-11557	496	10	mwakipsile	mwakipsile	PROPN
fueconorg-11557	496	11	,	,	PUNCT
fueconorg-11557	496	12	g.	g.	PROPN
fueconorg-11557	496	13	(	(	PUNCT
fueconorg-11557	496	14	2017	2017	NUM
fueconorg-11557	496	15	)	)	PUNCT
fueconorg-11557	496	16	.	.	PUNCT
fueconorg-11557	497	1	working	work	VERB
fueconorg-11557	497	2	capital	capital	NOUN
fueconorg-11557	497	3	management	management	NOUN
fueconorg-11557	497	4	and	and	CCONJ
fueconorg-11557	497	5	managerial	managerial	ADJ
fueconorg-11557	497	6	performance	performance	NOUN
fueconorg-11557	497	7	in	in	ADP
fueconorg-11557	497	8	some	some	DET
fueconorg-11557	497	9	selected	select	VERB
fueconorg-11557	497	10	manufacturing	manufacturing	NOUN
fueconorg-11557	497	11	firms	firm	NOUN
fueconorg-11557	497	12	in	in	ADP
fueconorg-11557	497	13	edo	edo	PROPN
fueconorg-11557	497	14	state	state	PROPN
fueconorg-11557	497	15	nigeria	nigeria	PROPN
fueconorg-11557	497	16	.	.	PUNCT
fueconorg-11557	498	1	journal	journal	PROPN
fueconorg-11557	498	2	of	of	ADP
fueconorg-11557	498	3	accounting	accounting	NOUN
fueconorg-11557	498	4	,	,	PUNCT
fueconorg-11557	498	5	business	business	NOUN
fueconorg-11557	498	6	and	and	CCONJ
fueconorg-11557	498	7	finance	finance	NOUN
fueconorg-11557	498	8	research	research	NOUN
fueconorg-11557	498	9	,	,	PUNCT
fueconorg-11557	498	10	1(1	1(1	NUM
fueconorg-11557	498	11	)	)	PUNCT
fueconorg-11557	498	12	,	,	PUNCT
fueconorg-11557	498	13	46	46	NUM
fueconorg-11557	498	14	-	-	SYM
fueconorg-11557	498	15	55	55	NUM
fueconorg-11557	498	16	.	.	PUNCT
fueconorg-11557	499	1	https://doi.org/10.20448/2002.11.46.55	https://doi.org/10.20448/2002.11.46.55	NOUN
fueconorg-11557	499	2	pouraghajan	pouraghajan	NOUN
fueconorg-11557	499	3	,	,	PUNCT
fueconorg-11557	499	4	a.	a.	NOUN
fueconorg-11557	499	5	,	,	PUNCT
fueconorg-11557	499	6	&	&	CCONJ
fueconorg-11557	499	7	emamgholipourarchi	emamgholipourarchi	PROPN
fueconorg-11557	499	8	,	,	PUNCT
fueconorg-11557	499	9	m.	m.	NOUN
fueconorg-11557	499	10	(	(	PUNCT
fueconorg-11557	499	11	2012	2012	NUM
fueconorg-11557	499	12	)	)	PUNCT
fueconorg-11557	499	13	.	.	PUNCT
fueconorg-11557	500	1	impact	impact	NOUN
fueconorg-11557	500	2	of	of	ADP
fueconorg-11557	500	3	working	work	VERB
fueconorg-11557	500	4	capital	capital	NOUN
fueconorg-11557	500	5	management	management	NOUN
fueconorg-11557	500	6	on	on	ADP
fueconorg-11557	500	7	profitability	profitability	NOUN
fueconorg-11557	500	8	and	and	CCONJ
fueconorg-11557	500	9	market	market	NOUN
fueconorg-11557	500	10	evaluation	evaluation	NOUN
fueconorg-11557	500	11	:	:	PUNCT
fueconorg-11557	500	12	evidence	evidence	NOUN
fueconorg-11557	500	13	from	from	ADP
fueconorg-11557	500	14	tehran	tehran	PROPN
fueconorg-11557	500	15	stock	stock	PROPN
fueconorg-11557	500	16	exchange	exchange	PROPN
fueconorg-11557	500	17	.	.	PUNCT
fueconorg-11557	501	1	international	international	ADJ
fueconorg-11557	501	2	journal	journal	PROPN
fueconorg-11557	501	3	of	of	ADP
fueconorg-11557	501	4	business	business	NOUN
fueconorg-11557	501	5	and	and	CCONJ
fueconorg-11557	501	6	social	social	ADJ
fueconorg-11557	501	7	science	science	NOUN
fueconorg-11557	501	8	,	,	PUNCT
fueconorg-11557	501	9	3(10	3(10	NUM
fueconorg-11557	501	10	)	)	PUNCT
fueconorg-11557	501	11	,	,	PUNCT
fueconorg-11557	501	12	311	311	NUM
fueconorg-11557	501	13	-	-	SYM
fueconorg-11557	501	14	318	318	NUM
fueconorg-11557	501	15	.	.	PUNCT
fueconorg-11557	502	1	rey	rey	PROPN
fueconorg-11557	502	2	-	-	PUNCT
fueconorg-11557	502	3	ares	ares	PROPN
fueconorg-11557	502	4	,	,	PUNCT
fueconorg-11557	502	5	l.	l.	PROPN
fueconorg-11557	502	6	,	,	PUNCT
fueconorg-11557	502	7	fernández	fernández	PROPN
fueconorg-11557	502	8	-	-	PUNCT
fueconorg-11557	502	9	lópez	lópez	PROPN
fueconorg-11557	502	10	,	,	PUNCT
fueconorg-11557	502	11	s.	s.	PROPN
fueconorg-11557	502	12	&	&	CCONJ
fueconorg-11557	502	13	rodeiro	rodeiro	NOUN
fueconorg-11557	502	14	-	-	PUNCT
fueconorg-11557	502	15	pazos	pazos	PROPN
fueconorg-11557	502	16	,	,	PUNCT
fueconorg-11557	502	17	d.	d.	NOUN
fueconorg-11557	502	18	(	(	PUNCT
fueconorg-11557	502	19	2021	2021	NUM
fueconorg-11557	502	20	)	)	PUNCT
fueconorg-11557	502	21	.	.	PUNCT
fueconorg-11557	503	1	impact	impact	NOUN
fueconorg-11557	503	2	of	of	ADP
fueconorg-11557	503	3	working	work	VERB
fueconorg-11557	503	4	capital	capital	NOUN
fueconorg-11557	503	5	management	management	NOUN
fueconorg-11557	503	6	on	on	ADP
fueconorg-11557	503	7	profitability	profitability	NOUN
fueconorg-11557	503	8	for	for	ADP
fueconorg-11557	503	9	spanish	spanish	ADJ
fueconorg-11557	503	10	fish	fish	NOUN
fueconorg-11557	503	11	canning	canning	NOUN
fueconorg-11557	503	12	companies	company	NOUN
fueconorg-11557	503	13	.	.	PUNCT
fueconorg-11557	504	1	marine	marine	ADJ
fueconorg-11557	504	2	policy	policy	NOUN
fueconorg-11557	504	3	,	,	PUNCT
fueconorg-11557	504	4	130(8	130(8	NUM
fueconorg-11557	504	5	)	)	PUNCT
fueconorg-11557	504	6	,	,	PUNCT
fueconorg-11557	504	7	104583	104583	NUM
fueconorg-11557	504	8	.	.	PUNCT
fueconorg-11557	505	1	https://doi.org/10.1016/j.marpol.2021.104583	https://doi.org/10.1016/j.marpol.2021.104583	PROPN
fueconorg-11557	505	2	saghir	saghir	PROPN
fueconorg-11557	505	3	,	,	PUNCT
fueconorg-11557	505	4	a.	a.	PROPN
fueconorg-11557	505	5	,	,	PUNCT
fueconorg-11557	505	6	hashmi	hashmi	PROPN
fueconorg-11557	505	7	,	,	PUNCT
fueconorg-11557	505	8	f.	f.	PROPN
fueconorg-11557	505	9	m.	m.	PROPN
fueconorg-11557	505	10	,	,	PUNCT
fueconorg-11557	505	11	&	&	CCONJ
fueconorg-11557	505	12	hussain	hussain	PROPN
fueconorg-11557	505	13	,	,	PUNCT
fueconorg-11557	505	14	m.	m.	NOUN
fueconorg-11557	505	15	n.	n.	PROPN
fueconorg-11557	505	16	(	(	PUNCT
fueconorg-11557	505	17	2011	2011	NUM
fueconorg-11557	505	18	)	)	PUNCT
fueconorg-11557	505	19	.	.	PUNCT
fueconorg-11557	506	1	working	work	VERB
fueconorg-11557	506	2	capital	capital	NOUN
fueconorg-11557	506	3	management	management	NOUN
fueconorg-11557	506	4	and	and	CCONJ
fueconorg-11557	506	5	profitability	profitability	NOUN
fueconorg-11557	506	6	 	 	SPACE
fueconorg-11557	506	7	:	:	PUNCT
fueconorg-11557	506	8	evidence	evidence	NOUN
fueconorg-11557	506	9	from	from	ADP
fueconorg-11557	506	10	pakistan	pakistan	PROPN
fueconorg-11557	506	11	firms	firm	NOUN
fueconorg-11557	506	12	.	.	PUNCT
fueconorg-11557	507	1	interdisciplinary	interdisciplinary	ADJ
fueconorg-11557	507	2	journal	journal	NOUN
fueconorg-11557	507	3	of	of	ADP
fueconorg-11557	507	4	contemporary	contemporary	ADJ
fueconorg-11557	507	5	research	research	NOUN
fueconorg-11557	507	6	in	in	ADP
fueconorg-11557	507	7	business	business	NOUN
fueconorg-11557	507	8	,	,	PUNCT
fueconorg-11557	507	9	3(8	3(8	NUM
fueconorg-11557	507	10	)	)	PUNCT
fueconorg-11557	507	11	,	,	PUNCT
fueconorg-11557	507	12	1092	1092	NUM
fueconorg-11557	507	13	-	-	SYM
fueconorg-11557	507	14	1105	1105	NUM
fueconorg-11557	507	15	.	.	PUNCT
fueconorg-11557	508	1	http://dx.doi.org/10.20431/2349-0349.0612001	http://dx.doi.org/10.20431/2349-0349.0612001	PROPN
fueconorg-11557	508	2	http://dx.doi.org/10.17512/pjms.2017.16.2.09	http://dx.doi.org/10.17512/pjms.2017.16.2.09	X
fueconorg-11557	508	3	https://doi.org/10.18488/journal.aefr/2015.5.5/102.5.779.789	https://doi.org/10.18488/journal.aefr/2015.5.5/102.5.779.789	NOUN
fueconorg-11557	508	4	http://dx.doi.org/10.5937/straman2002027h	http://dx.doi.org/10.5937/straman2002027h	PROPN
fueconorg-11557	508	5	https://gssrr.org/index.php/journalofbasicandapplied/article/view/3281	https://gssrr.org/index.php/journalofbasicandapplied/article/view/3281	X
fueconorg-11557	508	6	https://doi.org/10.3390/math10060951	https://doi.org/10.3390/math10060951	NOUN
fueconorg-11557	508	7	https://doi.org/10.3846/btp.2019.06	https://doi.org/10.3846/btp.2019.06	VERB
fueconorg-11557	508	8	https://www.econjournals.com/index.php/ijefi/article/view/3889	https://www.econjournals.com/index.php/ijefi/article/view/3889	ADJ
fueconorg-11557	508	9	https://doi.org/10.13106/jafeb.2020.vol7.no3.115	https://doi.org/10.13106/jafeb.2020.vol7.no3.115	NOUN
fueconorg-11557	508	10	https://doi.org/10.6007/ijarafms/v8-i3/4917	https://doi.org/10.6007/ijarafms/v8-i3/4917	NOUN
fueconorg-11557	508	11	https://journalofbusiness.org/index.php/gjmbr/article/view/1335	https://journalofbusiness.org/index.php/gjmbr/article/view/1335	X
fueconorg-11557	509	1	https://doi.org/10.20448/2002.11.46.55	https://doi.org/10.20448/2002.11.46.55	PROPN
fueconorg-11557	509	2	https://doi.org/10.1016/j.marpol.2021.104583	https://doi.org/10.1016/j.marpol.2021.104583	VERB
fueconorg-11557	509	3	working	work	VERB
fueconorg-11557	509	4	capital	capital	NOUN
fueconorg-11557	509	5	and	and	CCONJ
fueconorg-11557	509	6	tax	tax	NOUN
fueconorg-11557	509	7	payable	payable	ADJ
fueconorg-11557	509	8	:	:	PUNCT
fueconorg-11557	509	9	analysis	analysis	NOUN
fueconorg-11557	509	10	of	of	ADP
fueconorg-11557	509	11	interrelationship	interrelationship	NOUN
fueconorg-11557	509	12	in	in	ADP
fueconorg-11557	509	13	manufacturing	manufacturing	NOUN
fueconorg-11557	509	14	companies	company	NOUN
fueconorg-11557	509	15	45	45	NUM
fueconorg-11557	509	16	seyoum	seyoum	NOUN
fueconorg-11557	509	17	,	,	PUNCT
fueconorg-11557	509	18	a.	a.	PROPN
fueconorg-11557	509	19	,	,	PUNCT
fueconorg-11557	509	20	tesfay	tesfay	PROPN
fueconorg-11557	509	21	,	,	PUNCT
fueconorg-11557	509	22	t.	t.	PROPN
fueconorg-11557	509	23	,	,	PUNCT
fueconorg-11557	509	24	&	&	CCONJ
fueconorg-11557	509	25	kassahun	kassahun	PROPN
fueconorg-11557	509	26	,	,	PUNCT
fueconorg-11557	509	27	t.	t.	PROPN
fueconorg-11557	509	28	(	(	PUNCT
fueconorg-11557	509	29	2016	2016	NUM
fueconorg-11557	509	30	)	)	PUNCT
fueconorg-11557	509	31	.	.	PUNCT
fueconorg-11557	510	1	working	work	VERB
fueconorg-11557	510	2	capital	capital	NOUN
fueconorg-11557	510	3	management	management	NOUN
fueconorg-11557	510	4	and	and	CCONJ
fueconorg-11557	510	5	its	its	PRON
fueconorg-11557	510	6	impact	impact	NOUN
fueconorg-11557	510	7	on	on	ADP
fueconorg-11557	510	8	profitability	profitability	NOUN
fueconorg-11557	510	9	evidence	evidence	NOUN
fueconorg-11557	510	10	from	from	ADP
fueconorg-11557	510	11	food	food	NOUN
fueconorg-11557	510	12	complex	complex	ADJ
fueconorg-11557	510	13	manufacturing	manufacturing	NOUN
fueconorg-11557	510	14	firms	firm	NOUN
fueconorg-11557	510	15	in	in	ADP
fueconorg-11557	510	16	addis	addis	PROPN
fueconorg-11557	510	17	ababa	ababa	PROPN
fueconorg-11557	510	18	.	.	PUNCT
fueconorg-11557	511	1	international	international	ADJ
fueconorg-11557	511	2	journal	journal	PROPN
fueconorg-11557	511	3	of	of	ADP
fueconorg-11557	511	4	scientific	scientific	ADJ
fueconorg-11557	511	5	and	and	CCONJ
fueconorg-11557	511	6	research	research	NOUN
fueconorg-11557	511	7	publications	publication	NOUN
fueconorg-11557	511	8	,	,	PUNCT
fueconorg-11557	511	9	6(6	6(6	NUM
fueconorg-11557	511	10	)	)	PUNCT
fueconorg-11557	511	11	,	,	PUNCT
fueconorg-11557	511	12	815	815	NUM
fueconorg-11557	511	13	-	-	SYM
fueconorg-11557	511	14	833	833	NUM
fueconorg-11557	511	15	.	.	PUNCT
fueconorg-11557	512	1	sudiyatno	sudiyatno	PROPN
fueconorg-11557	512	2	,	,	PUNCT
fueconorg-11557	512	3	b.	b.	PROPN
fueconorg-11557	512	4	,	,	PUNCT
fueconorg-11557	512	5	puspitasari	puspitasari	PROPN
fueconorg-11557	512	6	,	,	PUNCT
fueconorg-11557	512	7	e.	e.	PROPN
fueconorg-11557	512	8	,	,	PUNCT
fueconorg-11557	512	9	&	&	CCONJ
fueconorg-11557	512	10	sudarsi	sudarsi	PROPN
fueconorg-11557	512	11	,	,	PUNCT
fueconorg-11557	512	12	s.	s.	PROPN
fueconorg-11557	512	13	(	(	PUNCT
fueconorg-11557	512	14	2017	2017	NUM
fueconorg-11557	512	15	)	)	PUNCT
fueconorg-11557	512	16	.	.	PUNCT
fueconorg-11557	513	1	working	work	VERB
fueconorg-11557	513	2	capital	capital	NOUN
fueconorg-11557	513	3	,	,	PUNCT
fueconorg-11557	513	4	firm	firm	ADJ
fueconorg-11557	513	5	performance	performance	NOUN
fueconorg-11557	513	6	,	,	PUNCT
fueconorg-11557	513	7	and	and	CCONJ
fueconorg-11557	513	8	firm	firm	ADJ
fueconorg-11557	513	9	value	value	NOUN
fueconorg-11557	513	10	:	:	PUNCT
fueconorg-11557	513	11	an	an	DET
fueconorg-11557	513	12	empirical	empirical	ADJ
fueconorg-11557	513	13	study	study	NOUN
fueconorg-11557	513	14	in	in	ADP
fueconorg-11557	513	15	manufacturing	manufacture	VERB
fueconorg-11557	513	16	industry	industry	NOUN
fueconorg-11557	513	17	on	on	ADP
fueconorg-11557	513	18	indonesia	indonesia	PROPN
fueconorg-11557	513	19	stock	stock	PROPN
fueconorg-11557	513	20	exchange	exchange	PROPN
fueconorg-11557	513	21	.	.	PUNCT
fueconorg-11557	514	1	economics	economic	NOUN
fueconorg-11557	514	2	world	world	NOUN
fueconorg-11557	514	3	,	,	PUNCT
fueconorg-11557	514	4	5(5	5(5	NUM
fueconorg-11557	514	5	)	)	PUNCT
fueconorg-11557	514	6	,	,	PUNCT
fueconorg-11557	514	7	444450	444450	NUM
fueconorg-11557	514	8	.	.	PUNCT
fueconorg-11557	515	1	https://doi.org/10.17265/2328-7144/2017.05.007	https://doi.org/10.17265/2328-7144/2017.05.007	PROPN
fueconorg-11557	515	2	takumah	takumah	PROPN
fueconorg-11557	515	3	,	,	PUNCT
fueconorg-11557	515	4	w.	w.	PROPN
fueconorg-11557	515	5	(	(	PUNCT
fueconorg-11557	515	6	2014	2014	NUM
fueconorg-11557	515	7	)	)	PUNCT
fueconorg-11557	515	8	.	.	PUNCT
fueconorg-11557	516	1	cointegration	cointegration	NOUN
fueconorg-11557	516	2	and	and	CCONJ
fueconorg-11557	516	3	causality	causality	NOUN
fueconorg-11557	516	4	between	between	ADP
fueconorg-11557	516	5	tax	tax	NOUN
fueconorg-11557	516	6	revenue	revenue	NOUN
fueconorg-11557	516	7	and	and	CCONJ
fueconorg-11557	516	8	economic	economic	ADJ
fueconorg-11557	516	9	growth	growth	NOUN
fueconorg-11557	516	10	in	in	ADP
fueconorg-11557	516	11	ghana	ghana	PROPN
fueconorg-11557	516	12	.	.	PUNCT
fueconorg-11557	517	1	international	international	ADJ
fueconorg-11557	517	2	research	research	PROPN
fueconorg-11557	517	3	journal	journal	NOUN
fueconorg-11557	517	4	of	of	ADP
fueconorg-11557	517	5	marketing	marketing	NOUN
fueconorg-11557	517	6	and	and	CCONJ
fueconorg-11557	517	7	economics	economic	NOUN
fueconorg-11557	517	8	,	,	PUNCT
fueconorg-11557	517	9	1(6	1(6	NUM
fueconorg-11557	517	10	)	)	PUNCT
fueconorg-11557	517	11	,	,	PUNCT
fueconorg-11557	517	12	30	30	NUM
fueconorg-11557	517	13	-	-	SYM
fueconorg-11557	517	14	44	44	NUM
fueconorg-11557	517	15	.	.	PUNCT
fueconorg-11557	517	16	waema	waema	NOUN
fueconorg-11557	517	17	,	,	PUNCT
fueconorg-11557	517	18	p.	p.	NOUN
fueconorg-11557	517	19	,	,	PUNCT
fueconorg-11557	517	20	&	&	CCONJ
fueconorg-11557	517	21	nasieku	nasieku	PROPN
fueconorg-11557	517	22	,	,	PUNCT
fueconorg-11557	517	23	t.	t.	PROPN
fueconorg-11557	517	24	(	(	PUNCT
fueconorg-11557	517	25	2016	2016	NUM
fueconorg-11557	517	26	)	)	PUNCT
fueconorg-11557	517	27	.	.	PUNCT
fueconorg-11557	518	1	effect	effect	NOUN
fueconorg-11557	518	2	of	of	ADP
fueconorg-11557	518	3	working	work	VERB
fueconorg-11557	518	4	capital	capital	NOUN
fueconorg-11557	518	5	management	management	NOUN
fueconorg-11557	518	6	on	on	ADP
fueconorg-11557	518	7	the	the	DET
fueconorg-11557	518	8	financial	financial	ADJ
fueconorg-11557	518	9	performance	performance	NOUN
fueconorg-11557	518	10	of	of	ADP
fueconorg-11557	518	11	listed	list	VERB
fueconorg-11557	518	12	manufacturing	manufacturing	NOUN
fueconorg-11557	518	13	firms	firm	NOUN
fueconorg-11557	518	14	in	in	ADP
fueconorg-11557	518	15	kenya	kenya	PROPN
fueconorg-11557	518	16	.	.	PUNCT
fueconorg-11557	519	1	asian	asian	ADJ
fueconorg-11557	519	2	journal	journal	PROPN
fueconorg-11557	519	3	of	of	ADP
fueconorg-11557	519	4	business	business	NOUN
fueconorg-11557	519	5	and	and	CCONJ
fueconorg-11557	519	6	management	management	NOUN
fueconorg-11557	519	7	,	,	PUNCT
fueconorg-11557	519	8	4(5	4(5	PROPN
fueconorg-11557	519	9	)	)	PUNCT
fueconorg-11557	519	10	,	,	PUNCT
fueconorg-11557	519	11	195	195	NUM
fueconorg-11557	519	12	-	-	SYM
fueconorg-11557	519	13	208	208	NUM
fueconorg-11557	519	14	.	.	PUNCT
fueconorg-11557	519	15	retrieved	retrieve	VERB
fueconorg-11557	519	16	from	from	ADP
fueconorg-11557	519	17	https://www.ajouronline.com/index.php/ajbm/article/view/4218	https://www.ajouronline.com/index.php/ajbm/article/view/4218	ADV
fueconorg-11557	519	18	wanguu	wanguu	ADJ
fueconorg-11557	519	19	,	,	PUNCT
fueconorg-11557	519	20	k.	k.	PROPN
fueconorg-11557	519	21	c.	c.	PROPN
fueconorg-11557	519	22	,	,	PUNCT
fueconorg-11557	519	23	&	&	CCONJ
fueconorg-11557	519	24	kipkirui	kipkirui	PROPN
fueconorg-11557	519	25	,	,	PUNCT
fueconorg-11557	519	26	s.	s.	PROPN
fueconorg-11557	519	27	e.	e.	PROPN
fueconorg-11557	519	28	(	(	PUNCT
fueconorg-11557	519	29	2015	2015	NUM
fueconorg-11557	519	30	)	)	PUNCT
fueconorg-11557	519	31	.	.	PUNCT
fueconorg-11557	520	1	the	the	DET
fueconorg-11557	520	2	effect	effect	NOUN
fueconorg-11557	520	3	of	of	ADP
fueconorg-11557	520	4	working	work	VERB
fueconorg-11557	520	5	capital	capital	NOUN
fueconorg-11557	520	6	management	management	NOUN
fueconorg-11557	520	7	on	on	ADP
fueconorg-11557	520	8	profitability	profitability	NOUN
fueconorg-11557	520	9	of	of	ADP
fueconorg-11557	520	10	cement	cement	NOUN
fueconorg-11557	520	11	manufacturing	manufacturing	NOUN
fueconorg-11557	520	12	companies	company	NOUN
fueconorg-11557	520	13	in	in	ADP
fueconorg-11557	520	14	kenya	kenya	PROPN
fueconorg-11557	520	15	.	.	PUNCT
fueconorg-11557	521	1	iosr	iosr	PROPN
fueconorg-11557	521	2	journal	journal	PROPN
fueconorg-11557	521	3	of	of	ADP
fueconorg-11557	521	4	economics	economic	NOUN
fueconorg-11557	521	5	and	and	CCONJ
fueconorg-11557	521	6	finance	finance	NOUN
fueconorg-11557	521	7	(	(	PUNCT
fueconorg-11557	521	8	iosr	iosr	NOUN
fueconorg-11557	521	9	-	-	PUNCT
fueconorg-11557	521	10	jef	jef	PROPN
fueconorg-11557	521	11	)	)	PUNCT
fueconorg-11557	521	12	,	,	PUNCT
fueconorg-11557	521	13	6(6	6(6	NOUN
fueconorg-11557	521	14	)	)	PUNCT
fueconorg-11557	521	15	,	,	PUNCT
fueconorg-11557	521	16	53	53	NUM
fueconorg-11557	521	17	-	-	SYM
fueconorg-11557	521	18	61	61	NUM
fueconorg-11557	521	19	.	.	PUNCT
fueconorg-11557	522	1	obrtni	obrtni	NOUN
fueconorg-11557	522	2	kapital	kapital	PROPN
fueconorg-11557	522	3	i	i	PROPN
fueconorg-11557	522	4	porez	porez	PROPN
fueconorg-11557	522	5	:	:	PUNCT
fueconorg-11557	522	6	analiza	analiza	NOUN
fueconorg-11557	522	7	povezanosti	povezanosti	PROPN
fueconorg-11557	522	8	u	u	PROPN
fueconorg-11557	522	9	proizvodnim	proizvodnim	ADJ
fueconorg-11557	522	10	kompanijama	kompanijama	PROPN
fueconorg-11557	522	11	mnoge	mnoge	PROPN
fueconorg-11557	522	12	proizvodne	proizvodne	PROPN
fueconorg-11557	522	13	kompanije	kompanije	PROPN
fueconorg-11557	522	14	za	za	PROPN
fueconorg-11557	522	15	svoju	svoju	PROPN
fueconorg-11557	522	16	nesposobnost	nesposobnost	PROPN
fueconorg-11557	522	17	da	da	PROPN
fueconorg-11557	522	18	ispune	ispune	PROPN
fueconorg-11557	522	19	svoje	svoje	PROPN
fueconorg-11557	522	20	obaveze	obaveze	NOUN
fueconorg-11557	522	21	prema	prema	NOUN
fueconorg-11557	522	22	državi	državi	VERB
fueconorg-11557	522	23	okrivljuju	okrivljuju	PROPN
fueconorg-11557	522	24	neadekvatnost	neadekvatnost	ADV
fueconorg-11557	522	25	obrtnog	obrtnog	PROPN
fueconorg-11557	522	26	kapitala	kapitala	PROPN
fueconorg-11557	523	1	i	i	PROPN
fueconorg-11557	523	2	neadekvatno	neadekvatno	PROPN
fueconorg-11557	523	3	planiranje	planiranje	PROPN
fueconorg-11557	523	4	,	,	PUNCT
fueconorg-11557	523	5	kontrolu	kontrolu	PRON
fueconorg-11557	523	6	i	i	PRON
fueconorg-11557	523	7	monitoring	monitor	VERB
fueconorg-11557	523	8	koji	koji	PROPN
fueconorg-11557	523	9	dovode	dovode	PROPN
fueconorg-11557	523	10	do	do	VERB
fueconorg-11557	523	11	poslovnih	poslovnih	NOUN
fueconorg-11557	523	12	neuspeha	neuspeha	ADV
fueconorg-11557	523	13	i	i	PRON
fueconorg-11557	523	14	smanjene	smanjene	VERB
fueconorg-11557	523	15	profitabilsnosti	profitabilsnosti	NOUN
fueconorg-11557	523	16	,	,	PUNCT
fueconorg-11557	523	17	što	što	PROPN
fueconorg-11557	523	18	je	je	PROPN
fueconorg-11557	523	19	svakako	svakako	PROPN
fueconorg-11557	523	20	dovodilo	dovodilo	AUX
fueconorg-11557	523	21	do	do	VERB
fueconorg-11557	523	22	smanjenja	smanjenja	ADJ
fueconorg-11557	523	23	plaćenog	plaćenog	NOUN
fueconorg-11557	523	24	poreza	poreza	ADV
fueconorg-11557	523	25	državi	državi	VERB
fueconorg-11557	523	26	u	u	PROPN
fueconorg-11557	523	27	prošlosti	prošlosti	NOUN
fueconorg-11557	523	28	.	.	PUNCT
fueconorg-11557	524	1	stoga	stoga	NOUN
fueconorg-11557	524	2	ova	ova	NOUN
fueconorg-11557	524	3	studija	studija	PROPN
fueconorg-11557	524	4	ispituje	ispituje	PROPN
fueconorg-11557	524	5	uticaj	uticaj	NOUN
fueconorg-11557	524	6	obrtnog	obrtnog	PROPN
fueconorg-11557	524	7	kapitala	kapitala	NOUN
fueconorg-11557	524	8	na	na	AUX
fueconorg-11557	524	9	plaćanje	plaćanje	PROPN
fueconorg-11557	525	1	poreza	poreza	PROPN
fueconorg-11557	525	2	u	u	PROPN
fueconorg-11557	525	3	proizvodnim	proizvodnim	PROPN
fueconorg-11557	525	4	kompanijama	kompanijama	PROPN
fueconorg-11557	525	5	u	u	PROPN
fueconorg-11557	525	6	nigeriji	nigeriji	PROPN
fueconorg-11557	525	7	.	.	PUNCT
fueconorg-11557	526	1	odabrano	odabrano	PROPN
fueconorg-11557	526	2	je	je	PROPN
fueconorg-11557	526	3	deset	deset	PROPN
fueconorg-11557	526	4	proizvodnih	proizvodnih	PROPN
fueconorg-11557	526	5	kompanija	kompanija	PROPN
fueconorg-11557	526	6	uvrštenih	uvrštenih	PROPN
fueconorg-11557	526	7	na	na	PROPN
fueconorg-11557	526	8	nigerijsku	nigerijsku	ADJ
fueconorg-11557	526	9	berzu	berzu	NOUN
fueconorg-11557	526	10	od	od	PROPN
fueconorg-11557	526	11	2010	2010	NUM
fueconorg-11557	526	12	do	do	VERB
fueconorg-11557	526	13	2022	2022	NUM
fueconorg-11557	526	14	.	.	PUNCT
fueconorg-11557	527	1	podaci	podaci	NOUN
fueconorg-11557	527	2	koji	koji	PROPN
fueconorg-11557	527	3	su	su	PROPN
fueconorg-11557	527	4	dobijeni	dobijeni	PROPN
fueconorg-11557	527	5	iz	iz	INTJ
fueconorg-11557	527	6	objavljenih	objavljenih	ADJ
fueconorg-11557	527	7	godišnjih	godišnjih	PROPN
fueconorg-11557	527	8	finansijksih	finansijksih	PROPN
fueconorg-11557	527	9	izveštaja	izveštaja	PROPN
fueconorg-11557	527	10	od	od	PROPN
fueconorg-11557	527	11	2010	2010	NUM
fueconorg-11557	527	12	do	do	VERB
fueconorg-11557	527	13	2022	2022	NUM
fueconorg-11557	527	14	.	.	PUNCT
fueconorg-11557	528	1	su	su	PROPN
fueconorg-11557	528	2	:	:	PUNCT
fueconorg-11557	529	1	potraživanja	potraživanja	PROPN
fueconorg-11557	529	2	,	,	PUNCT
fueconorg-11557	529	3	zalihe	zalihe	NOUN
fueconorg-11557	529	4	,	,	PUNCT
fueconorg-11557	529	5	obaveze	obaveze	ADJ
fueconorg-11557	529	6	,	,	PUNCT
fueconorg-11557	529	7	dobit	dobit	NOUN
fueconorg-11557	529	8	pre	pre	X
fueconorg-11557	529	9	oporezivanja	oporezivanja	PROPN
fueconorg-11557	529	10	,	,	PUNCT
fueconorg-11557	529	11	i	i	PRON
fueconorg-11557	529	12	veličina	veličina	PROPN
fueconorg-11557	529	13	kompanije	kompanije	PROPN
fueconorg-11557	529	14	(	(	PUNCT
fueconorg-11557	529	15	neto	neto	PROPN
fueconorg-11557	529	16	imovina	imovina	PROPN
fueconorg-11557	529	17	kompanije	kompanije	PROPN
fueconorg-11557	529	18	)	)	PUNCT
fueconorg-11557	529	19	.	.	PUNCT
fueconorg-11557	530	1	nakon	nakon	PROPN
fueconorg-11557	530	2	prikupljanja	prikupljanja	PROPN
fueconorg-11557	530	3	podataka	podataka	PROPN
fueconorg-11557	530	4	,	,	PUNCT
fueconorg-11557	530	5	upotrebili	upotrebili	ADJ
fueconorg-11557	530	6	smo	smo	PROPN
fueconorg-11557	530	7	analizu	analizu	PROPN
fueconorg-11557	530	8	panel	panel	PROPN
fueconorg-11557	530	9	podataka	podataka	PROPN
fueconorg-11557	530	10	da	da	PROPN
fueconorg-11557	530	11	bismo	bismo	PROPN
fueconorg-11557	530	12	izmerili	izmerili	PROPN
fueconorg-11557	530	13	efekat	efekat	PROPN
fueconorg-11557	531	1	obrtnog	obrtnog	PROPN
fueconorg-11557	531	2	kapitala	kapitala	NOUN
fueconorg-11557	531	3	na	na	ADP
fueconorg-11557	531	4	porez	porez	PROPN
fueconorg-11557	531	5	u	u	PROPN
fueconorg-11557	531	6	nigerijskim	nigerijskim	PROPN
fueconorg-11557	531	7	proizvodnim	proizvodnim	PROPN
fueconorg-11557	531	8	kompanijama	kompanijama	PROPN
fueconorg-11557	531	9	.	.	PUNCT
fueconorg-11557	532	1	sproveli	sproveli	PROPN
fueconorg-11557	532	2	smo	smo	PROPN
fueconorg-11557	532	3	test	test	PROPN
fueconorg-11557	532	4	jediničnog	jediničnog	PROPN
fueconorg-11557	532	5	korena	korena	PROPN
fueconorg-11557	532	6	(	(	PUNCT
fueconorg-11557	532	7	panel	panel	NOUN
fueconorg-11557	532	8	)	)	PUNCT
fueconorg-11557	532	9	da	da	PROPN
fueconorg-11557	532	10	ispitamo	ispitamo	PROPN
fueconorg-11557	532	11	stacionalnost	stacionalnost	PROPN
fueconorg-11557	532	12	varijabili	varijabili	NOUN
fueconorg-11557	532	13	.	.	PUNCT
fueconorg-11557	533	1	pirsonova	pirsonova	PROPN
fueconorg-11557	533	2	korelacija	korelacija	PROPN
fueconorg-11557	533	3	,	,	PUNCT
fueconorg-11557	533	4	panel	panel	NOUN
fueconorg-11557	533	5	regresiona	regresiona	PROPN
fueconorg-11557	533	6	analiza	analiza	NOUN
fueconorg-11557	533	7	,	,	PUNCT
fueconorg-11557	533	8	izvodljivi	izvodljivi	NOUN
fueconorg-11557	533	9	generalizovani	generalizovani	X
fueconorg-11557	533	10	najmanji	najmanji	PRON
fueconorg-11557	533	11	kvadrati	kvadrati	PROPN
fueconorg-11557	533	12	(	(	PUNCT
fueconorg-11557	533	13	fgls	fgls	PROPN
fueconorg-11557	533	14	)	)	PUNCT
fueconorg-11557	534	1	i	i	PRON
fueconorg-11557	534	2	drugi	drugi	VERB
fueconorg-11557	534	3	testovi	testovi	ADJ
fueconorg-11557	534	4	post	post	NOUN
fueconorg-11557	534	5	-	-	PROPN
fueconorg-11557	534	6	estimacije	estimacije	ADJ
fueconorg-11557	534	7	kao	kao	PROPN
fueconorg-11557	534	8	što	što	PROPN
fueconorg-11557	534	9	su	su	PROPN
fueconorg-11557	534	10	autokorelacija	autokorelacija	PROPN
fueconorg-11557	534	11	,	,	PUNCT
fueconorg-11557	534	12	test	test	NOUN
fueconorg-11557	534	13	heteroskedastičnosti	heteroskedastičnosti	NOUN
fueconorg-11557	534	14	i	i	PRON
fueconorg-11557	534	15	hausmanov	hausmanov	VERB
fueconorg-11557	534	16	test	test	NOUN
fueconorg-11557	534	17	su	su	PROPN
fueconorg-11557	535	1	takođe	takođe	PROPN
fueconorg-11557	535	2	pokrenuti	pokrenuti	PROPN
fueconorg-11557	535	3	da	da	PROPN
fueconorg-11557	535	4	bi	bi	PROPN
fueconorg-11557	535	5	se	se	PROPN
fueconorg-11557	535	6	procenila	procenila	PROPN
fueconorg-11557	535	7	prikladnost	prikladnost	PROPN
fueconorg-11557	535	8	modela	modela	PROPN
fueconorg-11557	535	9	između	između	VERB
fueconorg-11557	535	10	nasumičnih	nasumičnih	ADV
fueconorg-11557	536	1	i	i	PRON
fueconorg-11557	536	2	fiksnih	fiksnih	VERB
fueconorg-11557	536	3	efekata	efekata	ADV
fueconorg-11557	536	4	,	,	PUNCT
fueconorg-11557	536	5	dok	dok	PROPN
fueconorg-11557	536	6	je	je	PROPN
fueconorg-11557	536	7	breusch	breusch	PROPN
fueconorg-11557	536	8	–	–	PUNCT
fueconorg-11557	536	9	pagan	pagan	VERB
fueconorg-11557	536	10	lm	lm	INTJ
fueconorg-11557	536	11	bio	bio	PROPN
fueconorg-11557	536	12	dalje	dalje	PROPN
fueconorg-11557	536	13	pokrenut	pokrenut	PROPN
fueconorg-11557	536	14	da	da	PROPN
fueconorg-11557	536	15	bi	bi	PROPN
fueconorg-11557	536	16	se	se	PROPN
fueconorg-11557	536	17	izabralo	izabralo	PROPN
fueconorg-11557	536	18	između	između	VERB
fueconorg-11557	536	19	nasumičnih	nasumičnih	ADV
fueconorg-11557	537	1	i	i	PRON
fueconorg-11557	537	2	zbirnih	zbirnih	PROPN
fueconorg-11557	537	3	ols	ols	PROPN
fueconorg-11557	537	4	-	-	PUNCT
fueconorg-11557	537	5	a.	a.	NOUN
fueconorg-11557	537	6	rezultat	rezultat	NOUN
fueconorg-11557	537	7	pokazuje	pokazuje	PROPN
fueconorg-11557	537	8	da	da	PROPN
fueconorg-11557	537	9	potraživanja	potraživanja	PROPN
fueconorg-11557	537	10	,	,	PUNCT
fueconorg-11557	537	11	obaveze	obaveze	PROPN
fueconorg-11557	537	12	i	i	PROPN
fueconorg-11557	537	13	zalihe	zalihe	PROPN
fueconorg-11557	537	14	imaju	imaju	PROPN
fueconorg-11557	537	15	značajan	značajan	NOUN
fueconorg-11557	537	16	pozitivni	pozitivni	PROPN
fueconorg-11557	537	17	efekat	efekat	VERB
fueconorg-11557	537	18	na	na	ADP
fueconorg-11557	537	19	taxpab	taxpab	PROPN
fueconorg-11557	537	20	,	,	PUNCT
fueconorg-11557	537	21	što	što	NOUN
fueconorg-11557	537	22	u	u	PROPN
fueconorg-11557	537	23	konačnom	konačnom	PROPN
fueconorg-11557	537	24	pokazuje	pokazuje	PROPN
fueconorg-11557	537	25	značajni	značajni	PROPN
fueconorg-11557	537	26	uticaj	uticaj	PROPN
fueconorg-11557	537	27	komponenata	komponenata	PROPN
fueconorg-11557	537	28	obrtnog	obrtnog	PROPN
fueconorg-11557	537	29	kapitala	kapitala	NOUN
fueconorg-11557	537	30	na	na	ADP
fueconorg-11557	537	31	porez	porez	PROPN
fueconorg-11557	537	32	.	.	PUNCT
fueconorg-11557	538	1	zaključno	zaključno	PROPN
fueconorg-11557	538	2	,	,	PUNCT
fueconorg-11557	538	3	obrtni	obrtni	NOUN
fueconorg-11557	538	4	capital	capital	NOUN
fueconorg-11557	538	5	značajno	značajno	NOUN
fueconorg-11557	538	6	,	,	PUNCT
fueconorg-11557	538	7	statistički	statistički	NOUN
fueconorg-11557	538	8	i	i	PRON
fueconorg-11557	538	9	progresivno	progresivno	VERB
fueconorg-11557	538	10	utiče	utiče	ADV
fueconorg-11557	538	11	na	na	AUX
fueconorg-11557	538	12	plaćanje	plaćanje	VERB
fueconorg-11557	538	13	poreza	poreza	PROPN
fueconorg-11557	538	14	u	u	PROPN
fueconorg-11557	538	15	nigerijskim	nigerijskim	PROPN
fueconorg-11557	538	16	proizvodnim	proizvodnim	PROPN
fueconorg-11557	538	17	kompanijama	kompanijama	PROPN
fueconorg-11557	538	18	.	.	PUNCT
fueconorg-11557	539	1	dalje	dalje	VERB
fueconorg-11557	539	2	preporučujemo	preporučujemo	NOUN
fueconorg-11557	539	3	proizvodnim	proizvodnim	NOUN
fueconorg-11557	539	4	kompanijama	kompanijama	PROPN
fueconorg-11557	539	5	da	da	PROPN
fueconorg-11557	539	6	ulože	ulože	ADJ
fueconorg-11557	539	7	vise	vise	PROPN
fueconorg-11557	539	8	truda	truda	NOUN
fueconorg-11557	539	9	da	da	PROPN
fueconorg-11557	539	10	efikasno	efikasno	PROPN
fueconorg-11557	539	11	koriste	koriste	PROPN
fueconorg-11557	539	12	obrtni	obrtni	PROPN
fueconorg-11557	539	13	kapital	kapital	PROPN
fueconorg-11557	539	14	koji	koji	PROPN
fueconorg-11557	539	15	poseduju	poseduju	PROPN
fueconorg-11557	539	16	,	,	PUNCT
fueconorg-11557	539	17	zato	zato	PROPN
fueconorg-11557	539	18	što	što	PROPN
fueconorg-11557	539	19	dobra	dobra	NOUN
fueconorg-11557	539	20	eksploatacija	eksploatacija	NOUN
fueconorg-11557	539	21	obrtnog	obrtnog	PROPN
fueconorg-11557	539	22	kapitala	kapitala	PROPN
fueconorg-11557	539	23	povećava	povećava	PROPN
fueconorg-11557	539	24	profitabilnost	profitabilnost	NOUN
fueconorg-11557	539	25	kompanije	kompanije	VERB
fueconorg-11557	539	26	i	i	PRON
fueconorg-11557	539	27	pojačava	pojačava	VERB
fueconorg-11557	539	28	tržišnu	tržišnu	PROPN
fueconorg-11557	539	29	kompetitivnost	kompetitivnost	NOUN
fueconorg-11557	539	30	,	,	PUNCT
fueconorg-11557	539	31	vrednost	vrednost	ADP
fueconorg-11557	539	32	firme	firme	PROPN
fueconorg-11557	539	33	i	i	PROPN
fueconorg-11557	539	34	bogatstvo	bogatstvo	PROPN
fueconorg-11557	539	35	akcionara	akcionara	PROPN
fueconorg-11557	539	36	.	.	PUNCT
fueconorg-11557	540	1	ključne	ključne	PROPN
fueconorg-11557	540	2	reči	reči	NOUN
fueconorg-11557	540	3	:	:	PUNCT
fueconorg-11557	540	4	porez	porez	NOUN
fueconorg-11557	540	5	,	,	PUNCT
fueconorg-11557	540	6	proizvodne	proizvodne	PROPN
fueconorg-11557	540	7	kompanije	kompanije	PROPN
fueconorg-11557	540	8	,	,	PUNCT
fueconorg-11557	540	9	obrtni	obrtni	NOUN
fueconorg-11557	540	10	kapital	kapital	PROPN
fueconorg-11557	540	11	,	,	PUNCT
fueconorg-11557	540	12	potraživanja	potraživanja	PROPN
fueconorg-11557	540	13	,	,	PUNCT
fueconorg-11557	540	14	obaveze	obaveze	NOUN
fueconorg-11557	540	15	,	,	PUNCT
fueconorg-11557	540	16	gotovina	gotovina	NOUN
fueconorg-11557	540	17	i	i	PRON
fueconorg-11557	540	18	gotovinski	gotovinski	VERB
fueconorg-11557	540	19	ekvivalenti	ekvivalenti	ADP
fueconorg-11557	540	20	,	,	PUNCT
fueconorg-11557	540	21	zalihe	zalihe	PROPN
fueconorg-11557	540	22	https://doi.org/10.17265/2328-7144/2017.05.007	https://doi.org/10.17265/2328-7144/2017.05.007	VERB
fueconorg-11557	540	23	https://www.ajouronline.com/index.php/ajbm/article/view/4218	https://www.ajouronline.com/index.php/ajbm/article/view/4218	PROPN