id	sid	tid	token	lemma	pos
framr-1679	1	1	67	67	NUM
framr-1679	1	2	©	©	PROPN
framr-1679	1	3	2021	2021	NUM
framr-1679	1	4	conscientia	conscientia	PROPN
framr-1679	1	5	beam	beam	PROPN
framr-1679	1	6	.	.	PUNCT
framr-1679	2	1	all	all	DET
framr-1679	2	2	rights	right	NOUN
framr-1679	2	3	reserved	reserve	VERB
framr-1679	2	4	.	.	PUNCT
framr-1679	3	1	risk	risk	NOUN
framr-1679	3	2	management	management	NOUN
framr-1679	3	3	and	and	CCONJ
framr-1679	3	4	financial	financial	ADJ
framr-1679	3	5	performance	performance	NOUN
framr-1679	3	6	of	of	ADP
framr-1679	3	7	manufacturing	manufacturing	NOUN
framr-1679	3	8	firms	firm	NOUN
framr-1679	3	9	in	in	ADP
framr-1679	3	10	nigeria	nigeria	PROPN
framr-1679	3	11	gideon	gideon	PROPN
framr-1679	3	12	tayo	tayo	PROPN
framr-1679	3	13	akinleye1	akinleye1	PROPN
framr-1679	3	14	comfort	comfort	PROPN
framr-1679	3	15	temidayo	temidayo	VERB
framr-1679	3	16	olanipekun2	olanipekun2	NOUN
framr-1679	3	17	+	+	X
framr-1679	3	18	1,2department	1,2department	NUM
framr-1679	3	19	of	of	ADP
framr-1679	3	20	accounting	accounting	NOUN
framr-1679	3	21	,	,	PUNCT
framr-1679	3	22	ekiti	ekiti	PROPN
framr-1679	3	23	state	state	PROPN
framr-1679	3	24	university	university	PROPN
framr-1679	3	25	,	,	PUNCT
framr-1679	3	26	ado	ado	NOUN
framr-1679	3	27	-	-	PUNCT
framr-1679	3	28	ekiti	ekiti	PROPN
framr-1679	3	29	,	,	PUNCT
framr-1679	3	30	nigeria	nigeria	PROPN
framr-1679	3	31	.	.	PUNCT
framr-1679	4	1	1email	1email	NUM
framr-1679	4	2	:	:	PUNCT
framr-1679	4	3	gideon.akinleye@eksu.edu.ng	gideon.akinleye@eksu.edu.ng	NOUN
framr-1679	4	4	tel	tel	PROPN
framr-1679	4	5	:	:	PUNCT
framr-1679	4	6	08036677803	08036677803	NUM
framr-1679	5	1	2email	2email	NUM
framr-1679	5	2	:	:	PUNCT
framr-1679	5	3	comfort.olanipekun@eksu.edu.ng	comfort.olanipekun@eksu.edu.ng	NOUN
framr-1679	5	4	tel	tel	ADP
framr-1679	5	5	:	:	PUNCT
framr-1679	5	6	08030414641	08030414641	NUM
framr-1679	5	7	(	(	PUNCT
framr-1679	5	8	+	+	NUM
framr-1679	5	9	corresponding	correspond	VERB
framr-1679	5	10	author	author	NOUN
framr-1679	5	11	)	)	PUNCT
framr-1679	5	12	abstract	abstract	ADJ
framr-1679	5	13	article	article	NOUN
framr-1679	5	14	history	history	NOUN
framr-1679	5	15	received	receive	VERB
framr-1679	5	16	:	:	PUNCT
framr-1679	5	17	8	8	NUM
framr-1679	5	18	september	september	PROPN
framr-1679	5	19	2021	2021	NUM
framr-1679	5	20	revised	revise	VERB
framr-1679	5	21	:	:	PUNCT
framr-1679	5	22	23	23	NUM
framr-1679	5	23	november	november	PROPN
framr-1679	5	24	2021	2021	NUM
framr-1679	5	25	accepted	accept	VERB
framr-1679	5	26	:	:	PUNCT
framr-1679	5	27	13	13	NUM
framr-1679	5	28	december	december	PROPN
framr-1679	5	29	2021	2021	NUM
framr-1679	5	30	published	publish	VERB
framr-1679	5	31	:	:	PUNCT
framr-1679	5	32	28	28	NUM
framr-1679	5	33	december	december	PROPN
framr-1679	5	34	2021	2021	NUM
framr-1679	5	35	keywords	keyword	NOUN
framr-1679	5	36	risk	risk	VERB
framr-1679	5	37	risk	risk	NOUN
framr-1679	5	38	management	management	NOUN
framr-1679	5	39	financial	financial	ADJ
framr-1679	5	40	performance	performance	NOUN
framr-1679	5	41	manufacturing	manufacturing	NOUN
framr-1679	5	42	firm	firm	NOUN
framr-1679	5	43	risk	risk	NOUN
framr-1679	5	44	management	management	NOUN
framr-1679	5	45	cycle	cycle	NOUN
framr-1679	5	46	liquidity	liquidity	NOUN
framr-1679	5	47	risk	risk	NOUN
framr-1679	5	48	market	market	NOUN
framr-1679	5	49	risk	risk	NOUN
framr-1679	5	50	.	.	PUNCT
framr-1679	6	1	jel	jel	PROPN
framr-1679	6	2	classification	classification	NOUN
framr-1679	6	3	:	:	PUNCT
framr-1679	6	4	g32	g32	NOUN
framr-1679	6	5	.	.	PUNCT
framr-1679	7	1	the	the	DET
framr-1679	7	2	current	current	ADJ
framr-1679	7	3	study	study	NOUN
framr-1679	7	4	investigated	investigate	VERB
framr-1679	7	5	risk	risk	NOUN
framr-1679	7	6	management	management	NOUN
framr-1679	7	7	and	and	CCONJ
framr-1679	7	8	financial	financial	ADJ
framr-1679	7	9	performance	performance	NOUN
framr-1679	7	10	of	of	ADP
framr-1679	7	11	manufacturing	manufacturing	NOUN
framr-1679	7	12	firms	firm	NOUN
framr-1679	7	13	.	.	PUNCT
framr-1679	8	1	specifically	specifically	ADV
framr-1679	8	2	,	,	PUNCT
framr-1679	8	3	the	the	DET
framr-1679	8	4	study	study	NOUN
framr-1679	8	5	analyzed	analyze	VERB
framr-1679	8	6	liquidity	liquidity	NOUN
framr-1679	8	7	risk	risk	NOUN
framr-1679	8	8	and	and	CCONJ
framr-1679	8	9	market	market	NOUN
framr-1679	8	10	risk	risk	NOUN
framr-1679	8	11	effect	effect	NOUN
framr-1679	8	12	on	on	ADP
framr-1679	8	13	after	after	ADP
framr-1679	8	14	tax	tax	NOUN
framr-1679	8	15	profit	profit	NOUN
framr-1679	8	16	of	of	ADP
framr-1679	8	17	manufacturing	manufacture	VERB
framr-1679	8	18	establishment	establishment	NOUN
framr-1679	8	19	in	in	ADP
framr-1679	8	20	nigeria	nigeria	PROPN
framr-1679	8	21	.	.	PUNCT
framr-1679	9	1	the	the	DET
framr-1679	9	2	study	study	NOUN
framr-1679	9	3	employed	employ	VERB
framr-1679	9	4	panel	panel	NOUN
framr-1679	9	5	data	datum	NOUN
framr-1679	9	6	over	over	ADP
framr-1679	9	7	the	the	DET
framr-1679	9	8	period	period	NOUN
framr-1679	9	9	spanning	span	VERB
framr-1679	9	10	from	from	ADP
framr-1679	9	11	2010	2010	NUM
framr-1679	9	12	-	-	SYM
framr-1679	9	13	2019	2019	NUM
framr-1679	9	14	across	across	ADP
framr-1679	9	15	10	10	NUM
framr-1679	9	16	firms	firm	NOUN
framr-1679	9	17	.	.	PUNCT
framr-1679	10	1	secondary	secondary	ADJ
framr-1679	10	2	data	datum	NOUN
framr-1679	10	3	were	be	AUX
framr-1679	10	4	gathered	gather	VERB
framr-1679	10	5	through	through	ADP
framr-1679	10	6	the	the	DET
framr-1679	10	7	annual	annual	ADJ
framr-1679	10	8	reports	report	NOUN
framr-1679	10	9	of	of	ADP
framr-1679	10	10	the	the	DET
framr-1679	10	11	selected	select	VERB
framr-1679	10	12	firms	firm	NOUN
framr-1679	10	13	.	.	PUNCT
framr-1679	11	1	correlation	correlation	NOUN
framr-1679	11	2	analysis	analysis	NOUN
framr-1679	11	3	and	and	CCONJ
framr-1679	11	4	panel	panel	NOUN
framr-1679	11	5	-	-	PUNCT
framr-1679	11	6	based	base	VERB
framr-1679	11	7	estimation	estimation	NOUN
framr-1679	11	8	techniques	technique	NOUN
framr-1679	11	9	were	be	AUX
framr-1679	11	10	used	use	VERB
framr-1679	11	11	.	.	PUNCT
framr-1679	12	1	the	the	DET
framr-1679	12	2	outcome	outcome	NOUN
framr-1679	12	3	showed	show	VERB
framr-1679	12	4	that	that	SCONJ
framr-1679	12	5	liquidity	liquidity	NOUN
framr-1679	12	6	risk	risk	NOUN
framr-1679	12	7	positively	positively	ADV
framr-1679	12	8	and	and	CCONJ
framr-1679	12	9	significantly	significantly	ADV
framr-1679	12	10	affect	affect	VERB
framr-1679	12	11	profit	profit	NOUN
framr-1679	12	12	after	after	ADP
framr-1679	12	13	tax	tax	NOUN
framr-1679	12	14	while	while	SCONJ
framr-1679	12	15	market	market	NOUN
framr-1679	12	16	risk	risk	NOUN
framr-1679	12	17	(	(	PUNCT
framr-1679	12	18	measured	measure	VERB
framr-1679	12	19	by	by	ADP
framr-1679	12	20	interest	interest	NOUN
framr-1679	12	21	rate	rate	NOUN
framr-1679	12	22	risk	risk	NOUN
framr-1679	12	23	)	)	PUNCT
framr-1679	12	24	negatively	negatively	ADV
framr-1679	12	25	and	and	CCONJ
framr-1679	12	26	insignificantly	insignificantly	ADV
framr-1679	12	27	affect	affect	VERB
framr-1679	12	28	profit	profit	NOUN
framr-1679	12	29	after	after	ADP
framr-1679	12	30	tax	tax	NOUN
framr-1679	12	31	of	of	ADP
framr-1679	12	32	sampled	sample	VERB
framr-1679	12	33	firms	firm	NOUN
framr-1679	12	34	quoted	quote	VERB
framr-1679	12	35	in	in	ADP
framr-1679	12	36	nigeria	nigeria	PROPN
framr-1679	12	37	.	.	PUNCT
framr-1679	13	1	this	this	DET
framr-1679	13	2	study	study	NOUN
framr-1679	13	3	concluded	conclude	VERB
framr-1679	13	4	that	that	SCONJ
framr-1679	13	5	efficient	efficient	ADJ
framr-1679	13	6	and	and	CCONJ
framr-1679	13	7	effective	effective	ADJ
framr-1679	13	8	risk	risk	NOUN
framr-1679	13	9	management	management	NOUN
framr-1679	13	10	will	will	AUX
framr-1679	13	11	positively	positively	ADV
framr-1679	13	12	affect	affect	VERB
framr-1679	13	13	performance	performance	NOUN
framr-1679	13	14	of	of	ADP
framr-1679	13	15	quoted	quote	VERB
framr-1679	13	16	firms	firm	NOUN
framr-1679	13	17	in	in	ADP
framr-1679	13	18	nigeria	nigeria	PROPN
framr-1679	13	19	,	,	PUNCT
framr-1679	13	20	most	most	ADV
framr-1679	13	21	specially	specially	ADV
framr-1679	13	22	management	management	NOUN
framr-1679	13	23	of	of	ADP
framr-1679	13	24	internal	internal	ADJ
framr-1679	13	25	risk	risk	NOUN
framr-1679	13	26	such	such	ADJ
framr-1679	13	27	as	as	ADP
framr-1679	13	28	the	the	DET
framr-1679	13	29	liquidity	liquidity	NOUN
framr-1679	13	30	risk	risk	NOUN
framr-1679	13	31	.	.	PUNCT
framr-1679	14	1	hence	hence	ADV
framr-1679	14	2	,	,	PUNCT
framr-1679	14	3	firms	firm	NOUN
framr-1679	14	4	should	should	AUX
framr-1679	14	5	build	build	VERB
framr-1679	14	6	an	an	DET
framr-1679	14	7	internal	internal	ADJ
framr-1679	14	8	control	control	NOUN
framr-1679	14	9	system	system	NOUN
framr-1679	14	10	flexible	flexible	ADJ
framr-1679	14	11	in	in	ADP
framr-1679	14	12	nature	nature	NOUN
framr-1679	14	13	to	to	PART
framr-1679	14	14	harness	harness	VERB
framr-1679	14	15	the	the	DET
framr-1679	14	16	benefit	benefit	NOUN
framr-1679	14	17	of	of	ADP
framr-1679	14	18	internal	internal	ADJ
framr-1679	14	19	risk	risk	NOUN
framr-1679	14	20	management	management	NOUN
framr-1679	14	21	and	and	CCONJ
framr-1679	14	22	also	also	ADV
framr-1679	14	23	normalize	normalize	VERB
framr-1679	14	24	the	the	DET
framr-1679	14	25	negative	negative	ADJ
framr-1679	14	26	effect	effect	NOUN
framr-1679	14	27	of	of	ADP
framr-1679	14	28	external	external	ADJ
framr-1679	14	29	risk	risk	NOUN
framr-1679	14	30	such	such	ADJ
framr-1679	14	31	as	as	ADP
framr-1679	14	32	the	the	DET
framr-1679	14	33	interest	interest	NOUN
framr-1679	14	34	rate	rate	NOUN
framr-1679	14	35	on	on	ADP
framr-1679	14	36	performance	performance	NOUN
framr-1679	14	37	.	.	PUNCT
framr-1679	15	1	contribution	contribution	NOUN
framr-1679	15	2	/	/	SYM
framr-1679	15	3	originality	originality	NOUN
framr-1679	15	4	:	:	PUNCT
framr-1679	15	5	the	the	DET
framr-1679	15	6	primary	primary	ADJ
framr-1679	15	7	contribution	contribution	NOUN
framr-1679	15	8	are	be	AUX
framr-1679	15	9	findings	finding	NOUN
framr-1679	15	10	that	that	SCONJ
framr-1679	15	11	liquidity	liquidity	NOUN
framr-1679	15	12	risk	risk	NOUN
framr-1679	15	13	positively	positively	ADV
framr-1679	15	14	and	and	CCONJ
framr-1679	15	15	significantly	significantly	ADV
framr-1679	15	16	affect	affect	VERB
framr-1679	15	17	profit	profit	NOUN
framr-1679	15	18	after	after	ADP
framr-1679	15	19	tax	tax	NOUN
framr-1679	15	20	while	while	SCONJ
framr-1679	15	21	interest	interest	NOUN
framr-1679	15	22	rate	rate	NOUN
framr-1679	15	23	risk	risk	NOUN
framr-1679	15	24	negatively	negatively	ADV
framr-1679	15	25	and	and	CCONJ
framr-1679	15	26	significantly	significantly	ADV
framr-1679	15	27	affect	affect	VERB
framr-1679	15	28	profit	profit	NOUN
framr-1679	15	29	after	after	ADP
framr-1679	15	30	tax	tax	NOUN
framr-1679	15	31	of	of	ADP
framr-1679	15	32	quoted	quote	VERB
framr-1679	15	33	manufacturing	manufacturing	NOUN
framr-1679	15	34	firms	firm	NOUN
framr-1679	15	35	in	in	ADP
framr-1679	15	36	nigeria	nigeria	PROPN
framr-1679	15	37	.	.	PUNCT
framr-1679	16	1	1	1	X
framr-1679	16	2	.	.	X
framr-1679	16	3	introduction	introduction	NOUN
framr-1679	16	4	risk	risk	NOUN
framr-1679	16	5	management	management	NOUN
framr-1679	16	6	as	as	ADP
framr-1679	16	7	part	part	NOUN
framr-1679	16	8	of	of	ADP
framr-1679	16	9	business	business	NOUN
framr-1679	16	10	management	management	NOUN
framr-1679	16	11	function	function	NOUN
framr-1679	16	12	is	be	AUX
framr-1679	16	13	argued	argue	VERB
framr-1679	16	14	to	to	PART
framr-1679	16	15	be	be	AUX
framr-1679	16	16	an	an	DET
framr-1679	16	17	essential	essential	ADJ
framr-1679	16	18	element	element	NOUN
framr-1679	16	19	to	to	PART
framr-1679	16	20	be	be	AUX
framr-1679	16	21	considered	consider	VERB
framr-1679	16	22	in	in	ADP
framr-1679	16	23	the	the	DET
framr-1679	16	24	contemporary	contemporary	ADJ
framr-1679	16	25	business	business	NOUN
framr-1679	16	26	world	world	NOUN
framr-1679	16	27	.	.	PUNCT
framr-1679	17	1	according	accord	VERB
framr-1679	17	2	to	to	ADP
framr-1679	17	3	ugwuanyi	ugwuanyi	PROPN
framr-1679	17	4	and	and	CCONJ
framr-1679	17	5	ibe	ibe	PROPN
framr-1679	17	6	(	(	PUNCT
framr-1679	17	7	2012	2012	NUM
framr-1679	17	8	)	)	PUNCT
framr-1679	17	9	the	the	DET
framr-1679	17	10	method	method	NOUN
framr-1679	17	11	of	of	ADP
framr-1679	17	12	planning	planning	NOUN
framr-1679	17	13	,	,	PUNCT
framr-1679	17	14	leading	lead	VERB
framr-1679	17	15	,	,	PUNCT
framr-1679	17	16	organising	organise	VERB
framr-1679	17	17	and	and	CCONJ
framr-1679	17	18	directing	direct	VERB
framr-1679	17	19	the	the	DET
framr-1679	17	20	operation	operation	NOUN
framr-1679	17	21	of	of	ADP
framr-1679	17	22	a	a	DET
framr-1679	17	23	firm	firm	NOUN
framr-1679	17	24	to	to	PART
framr-1679	17	25	be	be	AUX
framr-1679	17	26	able	able	ADJ
framr-1679	17	27	to	to	PART
framr-1679	17	28	reduce	reduce	VERB
framr-1679	17	29	the	the	DET
framr-1679	17	30	outcome	outcome	NOUN
framr-1679	17	31	of	of	ADP
framr-1679	17	32	risk	risk	NOUN
framr-1679	17	33	on	on	ADP
framr-1679	17	34	a	a	DET
framr-1679	17	35	firm	firm	NOUN
framr-1679	17	36	’s	’s	PART
framr-1679	17	37	performance	performance	NOUN
framr-1679	17	38	is	be	AUX
framr-1679	17	39	very	very	ADV
framr-1679	17	40	essential	essential	ADJ
framr-1679	17	41	.	.	PUNCT
framr-1679	18	1	mugenda	mugenda	ADJ
framr-1679	18	2	,	,	PUNCT
framr-1679	18	3	momanyi	momanyi	NOUN
framr-1679	18	4	,	,	PUNCT
framr-1679	18	5	and	and	CCONJ
framr-1679	18	6	naibei	naibei	NOUN
framr-1679	18	7	(	(	PUNCT
framr-1679	18	8	2012	2012	NUM
framr-1679	18	9	)	)	PUNCT
framr-1679	18	10	also	also	ADV
framr-1679	18	11	is	be	AUX
framr-1679	18	12	of	of	ADP
framr-1679	18	13	the	the	DET
framr-1679	18	14	opinion	opinion	NOUN
framr-1679	18	15	that	that	SCONJ
framr-1679	18	16	prioritizing	prioritize	VERB
framr-1679	18	17	and	and	CCONJ
framr-1679	18	18	managing	manage	VERB
framr-1679	18	19	risks	risk	NOUN
framr-1679	18	20	is	be	AUX
framr-1679	18	21	becoming	become	VERB
framr-1679	18	22	increasingly	increasingly	ADV
framr-1679	18	23	important	important	ADJ
framr-1679	18	24	to	to	ADP
framr-1679	18	25	a	a	DET
framr-1679	18	26	firm	firm	NOUN
framr-1679	18	27	has	have	AUX
framr-1679	18	28	it	it	PRON
framr-1679	18	29	assist	assist	VERB
framr-1679	18	30	in	in	ADP
framr-1679	18	31	the	the	DET
framr-1679	18	32	ability	ability	NOUN
framr-1679	18	33	to	to	PART
framr-1679	18	34	adjust	adjust	VERB
framr-1679	18	35	to	to	ADP
framr-1679	18	36	an	an	DET
framr-1679	18	37	ever	ever	ADV
framr-1679	18	38	-	-	PUNCT
framr-1679	18	39	changing	change	VERB
framr-1679	18	40	and	and	CCONJ
framr-1679	18	41	global	global	ADJ
framr-1679	18	42	business	business	NOUN
framr-1679	18	43	environment	environment	NOUN
framr-1679	18	44	.	.	PUNCT
framr-1679	19	1	risks	risk	NOUN
framr-1679	19	2	are	be	AUX
framr-1679	19	3	now	now	ADV
framr-1679	19	4	amplifying	amplifying	ADJ
framr-1679	19	5	as	as	ADP
framr-1679	19	6	a	a	DET
framr-1679	19	7	result	result	NOUN
framr-1679	19	8	of	of	ADP
framr-1679	19	9	globalisation	globalisation	NOUN
framr-1679	19	10	and	and	CCONJ
framr-1679	19	11	it	it	PRON
framr-1679	19	12	management	management	NOUN
framr-1679	19	13	is	be	AUX
framr-1679	19	14	indispensable	indispensable	ADJ
framr-1679	19	15	to	to	ADP
framr-1679	19	16	the	the	DET
framr-1679	19	17	success	success	NOUN
framr-1679	19	18	of	of	ADP
framr-1679	19	19	a	a	DET
framr-1679	19	20	firm	firm	NOUN
framr-1679	19	21	(	(	PUNCT
framr-1679	19	22	ironkwe	ironkwe	PROPN
framr-1679	19	23	&	&	CCONJ
framr-1679	19	24	osaat	osaat	PROPN
framr-1679	19	25	,	,	PUNCT
framr-1679	19	26	2019	2019	NUM
framr-1679	19	27	)	)	PUNCT
framr-1679	19	28	.	.	PUNCT
framr-1679	20	1	a	a	DET
framr-1679	20	2	firm	firm	NOUN
framr-1679	20	3	can	can	AUX
framr-1679	20	4	not	not	PART
framr-1679	20	5	function	function	VERB
framr-1679	20	6	without	without	ADP
framr-1679	20	7	taking	take	VERB
framr-1679	20	8	measured	measure	VERB
framr-1679	20	9	risks	risk	NOUN
framr-1679	20	10	.	.	PUNCT
framr-1679	21	1	not	not	PART
framr-1679	21	2	all	all	DET
framr-1679	21	3	risk	risk	NOUN
framr-1679	21	4	is	be	AUX
framr-1679	21	5	bad	bad	ADJ
framr-1679	21	6	,	,	PUNCT
framr-1679	21	7	some	some	DET
framr-1679	21	8	degree	degree	NOUN
framr-1679	21	9	of	of	ADP
framr-1679	21	10	risk	risk	NOUN
framr-1679	21	11	must	must	AUX
framr-1679	21	12	be	be	AUX
framr-1679	21	13	considered	consider	VERB
framr-1679	21	14	in	in	ADP
framr-1679	21	15	order	order	NOUN
framr-1679	21	16	to	to	PART
framr-1679	21	17	growth	growth	VERB
framr-1679	21	18	or	or	CCONJ
framr-1679	21	19	avoid	avoid	VERB
framr-1679	21	20	stagnation	stagnation	NOUN
framr-1679	21	21	.	.	PUNCT
framr-1679	22	1	in	in	ADP
framr-1679	22	2	as	as	ADV
framr-1679	22	3	much	much	ADJ
framr-1679	22	4	there	there	PRON
framr-1679	22	5	is	be	VERB
framr-1679	22	6	risk	risk	NOUN
framr-1679	22	7	,	,	PUNCT
framr-1679	22	8	its	its	PRON
framr-1679	22	9	management	management	NOUN
framr-1679	22	10	will	will	AUX
framr-1679	22	11	be	be	AUX
framr-1679	22	12	is	be	AUX
framr-1679	22	13	required	require	VERB
framr-1679	22	14	.	.	PUNCT
framr-1679	23	1	effective	effective	ADJ
framr-1679	23	2	management	management	NOUN
framr-1679	23	3	of	of	ADP
framr-1679	23	4	risk	risk	NOUN
framr-1679	23	5	tend	tend	VERB
framr-1679	23	6	to	to	PART
framr-1679	23	7	maximize	maximize	VERB
framr-1679	23	8	the	the	DET
framr-1679	23	9	benefit	benefit	NOUN
framr-1679	23	10	of	of	ADP
framr-1679	23	11	a	a	DET
framr-1679	23	12	risky	risky	ADJ
framr-1679	23	13	circumstances	circumstance	NOUN
framr-1679	23	14	and	and	CCONJ
framr-1679	23	15	minimizing	minimize	VERB
framr-1679	23	16	the	the	DET
framr-1679	23	17	adverse	adverse	ADJ
framr-1679	23	18	consequence	consequence	NOUN
framr-1679	23	19	of	of	ADP
framr-1679	23	20	such	such	ADJ
framr-1679	23	21	risk	risk	NOUN
framr-1679	23	22	.	.	PUNCT
framr-1679	24	1	a	a	DET
framr-1679	24	2	firm	firm	NOUN
framr-1679	24	3	is	be	AUX
framr-1679	24	4	profitable	profitable	ADJ
framr-1679	24	5	,	,	PUNCT
framr-1679	24	6	when	when	SCONJ
framr-1679	24	7	the	the	DET
framr-1679	24	8	income	income	NOUN
framr-1679	24	9	generated	generate	VERB
framr-1679	24	10	surpass	surpass	VERB
framr-1679	24	11	the	the	DET
framr-1679	24	12	direct	direct	ADJ
framr-1679	24	13	and	and	CCONJ
framr-1679	24	14	indirect	indirect	ADJ
framr-1679	24	15	costs	cost	NOUN
framr-1679	24	16	expended	expend	VERB
framr-1679	24	17	in	in	ADP
framr-1679	24	18	generating	generate	VERB
framr-1679	24	19	income	income	NOUN
framr-1679	24	20	.	.	PUNCT
framr-1679	25	1	the	the	DET
framr-1679	25	2	wealth	wealth	NOUN
framr-1679	25	3	of	of	ADP
framr-1679	25	4	a	a	DET
framr-1679	25	5	shareholder	shareholder	NOUN
framr-1679	25	6	is	be	AUX
framr-1679	25	7	maximized	maximize	VERB
framr-1679	25	8	when	when	SCONJ
framr-1679	25	9	the	the	DET
framr-1679	25	10	firm	firm	NOUN
framr-1679	25	11	witnessed	witness	VERB
framr-1679	25	12	growth	growth	NOUN
framr-1679	25	13	and	and	CCONJ
framr-1679	25	14	financial	financial	ADJ
framr-1679	25	15	risk	risk	NOUN
framr-1679	25	16	and	and	CCONJ
framr-1679	25	17	management	management	NOUN
framr-1679	25	18	reviews	review	NOUN
framr-1679	25	19	2021	2021	NUM
framr-1679	25	20	vol	vol	NOUN
framr-1679	25	21	.	.	PROPN
framr-1679	26	1	7	7	NUM
framr-1679	26	2	,	,	PUNCT
framr-1679	26	3	no	no	INTJ
framr-1679	26	4	.	.	NOUN
framr-1679	26	5	1	1	NUM
framr-1679	26	6	,	,	PUNCT
framr-1679	26	7	pp	pp	ADJ
framr-1679	26	8	.	.	PUNCT
framr-1679	27	1	67	67	NUM
framr-1679	27	2	-	-	SYM
framr-1679	27	3	77	77	NUM
framr-1679	27	4	.	.	PUNCT
framr-1679	28	1	issn(e	issn(e	INTJ
framr-1679	28	2	):	):	PUNCT
framr-1679	28	3	2411	2411	NUM
framr-1679	28	4	-	-	SYM
framr-1679	28	5	6408	6408	NUM
framr-1679	28	6	issn(p	issn(p	NUM
framr-1679	28	7	):	):	PUNCT
framr-1679	28	8	2412	2412	NUM
framr-1679	28	9	-	-	SYM
framr-1679	28	10	3404	3404	NUM
framr-1679	28	11	doi	doi	NOUN
framr-1679	28	12	:	:	PUNCT
framr-1679	28	13	10.18488	10.18488	NUM
framr-1679	28	14	/	/	SYM
framr-1679	28	15	journal.89.2021.71.67.77	journal.89.2021.71.67.77	PROPN
framr-1679	28	16	©	©	PROPN
framr-1679	28	17	2021	2021	NUM
framr-1679	28	18	conscientia	conscientia	PROPN
framr-1679	28	19	beam	beam	PROPN
framr-1679	28	20	.	.	PUNCT
framr-1679	29	1	all	all	DET
framr-1679	29	2	rights	right	NOUN
framr-1679	29	3	reserved	reserve	VERB
framr-1679	29	4	.	.	PUNCT
framr-1679	30	1	mailto:gideon.akinleye@eksu.edu.ng	mailto:gideon.akinleye@eksu.edu.ng	NOUN
framr-1679	30	2	mailto:comfort.olanipekun@eksu.edu.ng	mailto:comfort.olanipekun@eksu.edu.ng	PROPN
framr-1679	30	3	https://www.doi.org/10.18488/journal.89.2021.71.67.77	https://www.doi.org/10.18488/journal.89.2021.71.67.77	ADP
framr-1679	30	4	financial	financial	ADJ
framr-1679	30	5	risk	risk	NOUN
framr-1679	30	6	and	and	CCONJ
framr-1679	30	7	management	management	NOUN
framr-1679	30	8	reviews	review	NOUN
framr-1679	30	9	,	,	PUNCT
framr-1679	30	10	2021	2021	NUM
framr-1679	30	11	,	,	PUNCT
framr-1679	30	12	7(1	7(1	NUM
framr-1679	30	13	):	):	PUNCT
framr-1679	30	14	67	67	NUM
framr-1679	30	15	-	-	SYM
framr-1679	30	16	77	77	NUM
framr-1679	30	17	68	68	NUM
framr-1679	30	18	©	©	PROPN
framr-1679	30	19	2021	2021	NUM
framr-1679	30	20	conscientia	conscientia	PROPN
framr-1679	30	21	beam	beam	PROPN
framr-1679	30	22	.	.	PUNCT
framr-1679	31	1	all	all	DET
framr-1679	31	2	rights	right	NOUN
framr-1679	31	3	reserved	reserve	VERB
framr-1679	31	4	.	.	PUNCT
framr-1679	32	1	stability	stability	NOUN
framr-1679	32	2	in	in	ADP
framr-1679	32	3	dividend	dividend	NOUN
framr-1679	32	4	payment	payment	NOUN
framr-1679	32	5	or	or	CCONJ
framr-1679	32	6	capital	capital	NOUN
framr-1679	32	7	gain	gain	NOUN
framr-1679	32	8	arising	arise	VERB
framr-1679	32	9	from	from	ADP
framr-1679	32	10	increase	increase	NOUN
framr-1679	32	11	in	in	ADP
framr-1679	32	12	the	the	DET
framr-1679	32	13	wealth	wealth	NOUN
framr-1679	32	14	of	of	ADP
framr-1679	32	15	the	the	DET
framr-1679	32	16	firm	firm	NOUN
framr-1679	32	17	’s	’s	PART
framr-1679	32	18	market	market	NOUN
framr-1679	32	19	share	share	NOUN
framr-1679	32	20	,	,	PUNCT
framr-1679	32	21	ajibola	ajibola	PROPN
framr-1679	32	22	,	,	PUNCT
framr-1679	32	23	wisdom	wisdom	NOUN
framr-1679	32	24	,	,	PUNCT
framr-1679	32	25	and	and	CCONJ
framr-1679	32	26	qudus	qudus	NOUN
framr-1679	32	27	(	(	PUNCT
framr-1679	32	28	2018	2018	NUM
framr-1679	32	29	)	)	PUNCT
framr-1679	32	30	.	.	PUNCT
framr-1679	33	1	understanding	understand	VERB
framr-1679	33	2	the	the	DET
framr-1679	33	3	business	business	NOUN
framr-1679	33	4	risks	risk	NOUN
framr-1679	33	5	help	help	VERB
framr-1679	33	6	in	in	ADP
framr-1679	33	7	guiding	guide	VERB
framr-1679	33	8	firm	firm	ADJ
framr-1679	33	9	assets	asset	NOUN
framr-1679	33	10	and	and	CCONJ
framr-1679	33	11	reducing	reduce	VERB
framr-1679	33	12	avoidable	avoidable	ADJ
framr-1679	33	13	costs	cost	NOUN
framr-1679	33	14	is	be	AUX
framr-1679	33	15	very	very	ADV
framr-1679	33	16	vital	vital	ADJ
framr-1679	33	17	in	in	ADP
framr-1679	33	18	a	a	DET
framr-1679	33	19	business	business	NOUN
framr-1679	33	20	.	.	PUNCT
framr-1679	34	1	a	a	DET
framr-1679	34	2	business	business	NOUN
framr-1679	34	3	risk	risk	NOUN
framr-1679	34	4	is	be	AUX
framr-1679	34	5	a	a	DET
framr-1679	34	6	firm	firm	NOUN
framr-1679	34	7	’s	’s	PART
framr-1679	34	8	risk	risk	NOUN
framr-1679	34	9	on	on	ADP
framr-1679	34	10	capital	capital	NOUN
framr-1679	34	11	,	,	PUNCT
framr-1679	34	12	earnings	earning	NOUN
framr-1679	34	13	,	,	PUNCT
framr-1679	34	14	incidental	incidental	ADJ
framr-1679	34	15	losses	loss	NOUN
framr-1679	34	16	and	and	CCONJ
framr-1679	34	17	also	also	ADV
framr-1679	34	18	operational	operational	ADJ
framr-1679	34	19	,	,	PUNCT
framr-1679	34	20	financial	financial	ADJ
framr-1679	34	21	,	,	PUNCT
framr-1679	34	22	strategic	strategic	ADJ
framr-1679	34	23	and	and	CCONJ
framr-1679	34	24	other	other	ADJ
framr-1679	34	25	risks	risk	NOUN
framr-1679	34	26	.	.	PUNCT
framr-1679	35	1	effective	effective	ADJ
framr-1679	35	2	management	management	NOUN
framr-1679	35	3	of	of	ADP
framr-1679	35	4	risk	risk	NOUN
framr-1679	35	5	can	can	AUX
framr-1679	35	6	be	be	AUX
framr-1679	35	7	regarded	regard	VERB
framr-1679	35	8	as	as	ADP
framr-1679	35	9	one	one	NUM
framr-1679	35	10	means	mean	NOUN
framr-1679	35	11	of	of	ADP
framr-1679	35	12	providing	provide	VERB
framr-1679	35	13	assurance	assurance	NOUN
framr-1679	35	14	of	of	ADP
framr-1679	35	15	a	a	DET
framr-1679	35	16	sound	sound	ADJ
framr-1679	35	17	investment	investment	NOUN
framr-1679	35	18	to	to	ADP
framr-1679	35	19	stakeholders	stakeholder	NOUN
framr-1679	35	20	.	.	PUNCT
framr-1679	36	1	risk	risk	NOUN
framr-1679	36	2	management	management	NOUN
framr-1679	36	3	major	major	ADJ
framr-1679	36	4	purpose	purpose	NOUN
framr-1679	36	5	is	be	AUX
framr-1679	36	6	the	the	DET
framr-1679	36	7	evading	evading	NOUN
framr-1679	36	8	of	of	ADP
framr-1679	36	9	a	a	DET
framr-1679	36	10	significant	significant	ADJ
framr-1679	36	11	surprise	surprise	NOUN
framr-1679	36	12	or	or	CCONJ
framr-1679	36	13	a	a	DET
framr-1679	36	14	result	result	NOUN
framr-1679	36	15	that	that	SCONJ
framr-1679	36	16	the	the	DET
framr-1679	36	17	firm	firm	NOUN
framr-1679	36	18	did	do	AUX
framr-1679	36	19	not	not	PART
framr-1679	36	20	project	project	VERB
framr-1679	36	21	either	either	CCONJ
framr-1679	36	22	good	good	ADJ
framr-1679	36	23	or	or	CCONJ
framr-1679	36	24	bad	bad	ADJ
framr-1679	36	25	.	.	PUNCT
framr-1679	37	1	organization	organization	NOUN
framr-1679	37	2	is	be	AUX
framr-1679	37	3	able	able	ADJ
framr-1679	37	4	to	to	PART
framr-1679	37	5	achieve	achieve	VERB
framr-1679	37	6	its	its	PRON
framr-1679	37	7	financial	financial	ADJ
framr-1679	37	8	targets	target	NOUN
framr-1679	37	9	through	through	ADP
framr-1679	37	10	risk	risk	NOUN
framr-1679	37	11	management	management	NOUN
framr-1679	37	12	.	.	PUNCT
framr-1679	38	1	effective	effective	ADJ
framr-1679	38	2	management	management	NOUN
framr-1679	38	3	of	of	ADP
framr-1679	38	4	risk	risk	NOUN
framr-1679	38	5	intermittently	intermittently	ADV
framr-1679	38	6	evaluate	evaluate	VERB
framr-1679	38	7	and	and	CCONJ
framr-1679	38	8	identifies	identify	VERB
framr-1679	38	9	risks	risk	NOUN
framr-1679	38	10	and	and	CCONJ
framr-1679	38	11	bringing	bring	VERB
framr-1679	38	12	down	down	ADP
framr-1679	38	13	trauma	trauma	NOUN
framr-1679	38	14	that	that	PRON
framr-1679	38	15	can	can	AUX
framr-1679	38	16	affect	affect	VERB
framr-1679	38	17	the	the	DET
framr-1679	38	18	firms	firm	NOUN
framr-1679	38	19	.	.	PUNCT
framr-1679	39	1	coleman	coleman	PROPN
framr-1679	39	2	(	(	PUNCT
framr-1679	39	3	2006	2006	NUM
framr-1679	39	4	)	)	PUNCT
framr-1679	39	5	emphasized	emphasize	VERB
framr-1679	39	6	that	that	SCONJ
framr-1679	39	7	the	the	DET
framr-1679	39	8	ability	ability	NOUN
framr-1679	39	9	to	to	PART
framr-1679	39	10	excellently	excellently	ADV
framr-1679	39	11	manage	manage	VERB
framr-1679	39	12	risk	risk	NOUN
framr-1679	39	13	is	be	AUX
framr-1679	39	14	the	the	DET
framr-1679	39	15	only	only	ADJ
framr-1679	39	16	and	and	CCONJ
framr-1679	39	17	most	most	ADV
framr-1679	39	18	important	important	ADJ
framr-1679	39	19	feature	feature	NOUN
framr-1679	39	20	separating	separate	VERB
framr-1679	39	21	manufacturing	manufacturing	NOUN
framr-1679	39	22	firm	firm	NOUN
framr-1679	39	23	that	that	PRON
framr-1679	39	24	are	be	AUX
framr-1679	39	25	feasible	feasible	ADJ
framr-1679	39	26	,	,	PUNCT
framr-1679	39	27	productive	productive	ADJ
framr-1679	39	28	and	and	CCONJ
framr-1679	39	29	viable	viable	ADJ
framr-1679	39	30	in	in	ADP
framr-1679	39	31	the	the	DET
framr-1679	39	32	long	long	ADJ
framr-1679	39	33	run	run	NOUN
framr-1679	39	34	from	from	ADP
framr-1679	39	35	firms	firm	NOUN
framr-1679	39	36	that	that	PRON
framr-1679	39	37	are	be	AUX
framr-1679	39	38	not	not	PART
framr-1679	39	39	feasible	feasible	ADJ
framr-1679	39	40	.	.	PUNCT
framr-1679	40	1	an	an	DET
framr-1679	40	2	efficient	efficient	ADJ
framr-1679	40	3	risk	risk	NOUN
framr-1679	40	4	management	management	NOUN
framr-1679	40	5	scheme	scheme	NOUN
framr-1679	40	6	,	,	PUNCT
framr-1679	40	7	which	which	PRON
framr-1679	40	8	includes	include	VERB
framr-1679	40	9	but	but	CCONJ
framr-1679	40	10	not	not	PART
framr-1679	40	11	limited	limit	VERB
framr-1679	40	12	to	to	PART
framr-1679	40	13	risk	risk	VERB
framr-1679	40	14	monitoring	monitoring	NOUN
framr-1679	40	15	,	,	PUNCT
framr-1679	40	16	education	education	NOUN
framr-1679	40	17	on	on	ADP
framr-1679	40	18	cyber	cyber	ADJ
framr-1679	40	19	security	security	NOUN
framr-1679	40	20	programs	program	NOUN
framr-1679	40	21	,	,	PUNCT
framr-1679	40	22	internal	internal	ADJ
framr-1679	40	23	audit	audit	NOUN
framr-1679	40	24	can	can	AUX
framr-1679	40	25	as	as	ADV
framr-1679	40	26	well	well	ADV
framr-1679	40	27	help	help	VERB
framr-1679	40	28	the	the	DET
framr-1679	40	29	firm	firm	NOUN
framr-1679	40	30	to	to	PART
framr-1679	40	31	recognize	recognize	VERB
framr-1679	40	32	and	and	CCONJ
framr-1679	40	33	prepare	prepare	VERB
framr-1679	40	34	by	by	ADP
framr-1679	40	35	using	use	VERB
framr-1679	40	36	analytics	analytic	NOUN
framr-1679	40	37	to	to	PART
framr-1679	40	38	ascertain	ascertain	VERB
framr-1679	40	39	violation	violation	NOUN
framr-1679	40	40	patterns	pattern	NOUN
framr-1679	40	41	and	and	CCONJ
framr-1679	40	42	investigating	investigate	VERB
framr-1679	40	43	cyber	cyber	NOUN
framr-1679	40	44	-	-	PUNCT
framr-1679	40	45	controls	control	NOUN
framr-1679	40	46	in	in	ADP
framr-1679	40	47	a	a	DET
framr-1679	40	48	rhythmic	rhythmic	ADJ
framr-1679	40	49	flow	flow	NOUN
framr-1679	40	50	(	(	PUNCT
framr-1679	40	51	miller	miller	PROPN
framr-1679	40	52	,	,	PUNCT
framr-1679	40	53	huelsman	huelsman	NOUN
framr-1679	40	54	,	,	PUNCT
framr-1679	40	55	clark	clark	NOUN
framr-1679	40	56	,	,	PUNCT
framr-1679	40	57	&	&	CCONJ
framr-1679	40	58	sokolovic	sokolovic	PROPN
framr-1679	40	59	,	,	PUNCT
framr-1679	40	60	2015	2015	NUM
framr-1679	40	61	)	)	PUNCT
framr-1679	40	62	.	.	PUNCT
framr-1679	41	1	risk	risk	NOUN
framr-1679	41	2	management	management	NOUN
framr-1679	41	3	should	should	AUX
framr-1679	41	4	follow	follow	VERB
framr-1679	41	5	risk	risk	NOUN
framr-1679	41	6	management	management	NOUN
framr-1679	41	7	cycle	cycle	NOUN
framr-1679	41	8	,	,	PUNCT
framr-1679	41	9	in	in	ADP
framr-1679	41	10	risk	risk	NOUN
framr-1679	41	11	management	management	NOUN
framr-1679	41	12	procedure	procedure	NOUN
framr-1679	41	13	,	,	PUNCT
framr-1679	41	14	one	one	PRON
framr-1679	41	15	must	must	AUX
framr-1679	41	16	master	master	VERB
framr-1679	41	17	the	the	DET
framr-1679	41	18	strategic	strategic	ADJ
framr-1679	41	19	objectives	objective	NOUN
framr-1679	41	20	then	then	ADV
framr-1679	41	21	keep	keep	VERB
framr-1679	41	22	up	up	ADP
framr-1679	41	23	with	with	ADP
framr-1679	41	24	the	the	DET
framr-1679	41	25	present	present	ADJ
framr-1679	41	26	situation	situation	NOUN
framr-1679	41	27	of	of	ADP
framr-1679	41	28	the	the	DET
framr-1679	41	29	organization	organization	NOUN
framr-1679	41	30	,	,	PUNCT
framr-1679	41	31	this	this	PRON
framr-1679	41	32	will	will	AUX
framr-1679	41	33	help	help	VERB
framr-1679	41	34	in	in	ADP
framr-1679	41	35	identifying	identify	VERB
framr-1679	41	36	inherent	inherent	ADJ
framr-1679	41	37	risk	risk	NOUN
framr-1679	41	38	of	of	ADP
framr-1679	41	39	the	the	DET
framr-1679	41	40	organisation	organisation	NOUN
framr-1679	41	41	.	.	PUNCT
framr-1679	42	1	afterward	afterward	ADV
framr-1679	42	2	,	,	PUNCT
framr-1679	42	3	risk	risk	NOUN
framr-1679	42	4	assessment	assessment	NOUN
framr-1679	42	5	which	which	PRON
framr-1679	42	6	comprises	comprise	VERB
framr-1679	42	7	of	of	ADP
framr-1679	42	8	risk	risk	NOUN
framr-1679	42	9	analysis	analysis	NOUN
framr-1679	42	10	and	and	CCONJ
framr-1679	42	11	evaluation	evaluation	NOUN
framr-1679	42	12	is	be	AUX
framr-1679	42	13	carried	carry	VERB
framr-1679	42	14	out	out	ADP
framr-1679	42	15	followed	follow	VERB
framr-1679	42	16	by	by	ADP
framr-1679	42	17	risk	risk	NOUN
framr-1679	42	18	reporting	reporting	NOUN
framr-1679	42	19	(	(	PUNCT
framr-1679	42	20	threat	threat	NOUN
framr-1679	42	21	and	and	CCONJ
framr-1679	42	22	opportunity	opportunity	NOUN
framr-1679	42	23	)	)	PUNCT
framr-1679	42	24	,	,	PUNCT
framr-1679	42	25	decision	decision	NOUN
framr-1679	42	26	,	,	PUNCT
framr-1679	42	27	risk	risk	NOUN
framr-1679	42	28	treatment	treatment	NOUN
framr-1679	42	29	,	,	PUNCT
framr-1679	42	30	residual	residual	ADJ
framr-1679	42	31	risk	risk	NOUN
framr-1679	42	32	reporting	reporting	NOUN
framr-1679	42	33	and	and	CCONJ
framr-1679	42	34	monitoring	monitoring	NOUN
framr-1679	42	35	(	(	PUNCT
framr-1679	42	36	farrah	farrah	PROPN
framr-1679	42	37	,	,	PUNCT
framr-1679	42	38	2011	2011	NUM
framr-1679	42	39	)	)	PUNCT
framr-1679	42	40	organizations	organization	NOUN
framr-1679	42	41	are	be	AUX
framr-1679	42	42	to	to	PART
framr-1679	42	43	be	be	AUX
framr-1679	42	44	proactive	proactive	ADJ
framr-1679	42	45	in	in	ADP
framr-1679	42	46	managing	manage	VERB
framr-1679	42	47	risk	risk	NOUN
framr-1679	42	48	,	,	PUNCT
framr-1679	42	49	monitor	monitor	VERB
framr-1679	42	50	continually	continually	ADV
framr-1679	42	51	and	and	CCONJ
framr-1679	42	52	consciously	consciously	ADV
framr-1679	42	53	in	in	ADP
framr-1679	42	54	a	a	DET
framr-1679	42	55	way	way	NOUN
framr-1679	42	56	it	it	PRON
framr-1679	42	57	relates	relate	VERB
framr-1679	42	58	with	with	ADP
framr-1679	42	59	the	the	DET
framr-1679	42	60	firm	firm	ADJ
framr-1679	42	61	strategic	strategic	ADJ
framr-1679	42	62	objectives	objective	NOUN
framr-1679	42	63	.	.	PUNCT
framr-1679	43	1	the	the	DET
framr-1679	43	2	management	management	NOUN
framr-1679	43	3	of	of	ADP
framr-1679	43	4	risk	risk	NOUN
framr-1679	43	5	is	be	AUX
framr-1679	43	6	a	a	DET
framr-1679	43	7	requisite	requisite	ADJ
framr-1679	43	8	fragment	fragment	NOUN
framr-1679	43	9	of	of	ADP
framr-1679	43	10	the	the	DET
framr-1679	43	11	business	business	NOUN
framr-1679	43	12	,	,	PUNCT
framr-1679	43	13	it	it	PRON
framr-1679	43	14	tends	tend	VERB
framr-1679	43	15	to	to	PART
framr-1679	43	16	boost	boost	VERB
framr-1679	43	17	the	the	DET
framr-1679	43	18	chances	chance	NOUN
framr-1679	43	19	of	of	ADP
framr-1679	43	20	accomplishment	accomplishment	NOUN
framr-1679	43	21	and	and	CCONJ
framr-1679	43	22	likewise	likewise	ADV
framr-1679	43	23	lessen	lessen	VERB
framr-1679	43	24	losses	loss	NOUN
framr-1679	43	25	possibility	possibility	NOUN
framr-1679	43	26	and	and	CCONJ
framr-1679	43	27	chances	chance	NOUN
framr-1679	43	28	of	of	ADP
framr-1679	43	29	not	not	PART
framr-1679	43	30	attaining	attain	VERB
framr-1679	43	31	the	the	DET
framr-1679	43	32	overall	overall	ADJ
framr-1679	43	33	organisation	organisation	NOUN
framr-1679	43	34	goal	goal	NOUN
framr-1679	43	35	(	(	PUNCT
framr-1679	43	36	alarm	alarm	NOUN
framr-1679	43	37	,	,	PUNCT
framr-1679	43	38	2002	2002	NUM
framr-1679	43	39	)	)	PUNCT
framr-1679	43	40	.	.	PUNCT
framr-1679	44	1	manufacturing	manufacturing	NOUN
framr-1679	44	2	firm	firm	NOUN
framr-1679	44	3	is	be	AUX
framr-1679	44	4	essential	essential	ADJ
framr-1679	44	5	in	in	ADP
framr-1679	44	6	achieving	achieve	VERB
framr-1679	44	7	new	new	ADJ
framr-1679	44	8	invention	invention	NOUN
framr-1679	44	9	,	,	PUNCT
framr-1679	44	10	processes	process	NOUN
framr-1679	44	11	,	,	PUNCT
framr-1679	44	12	and	and	CCONJ
framr-1679	44	13	technologies	technology	NOUN
framr-1679	44	14	(	(	PUNCT
framr-1679	44	15	coleman	coleman	NOUN
framr-1679	44	16	,	,	PUNCT
framr-1679	44	17	2006	2006	NUM
framr-1679	44	18	)	)	PUNCT
framr-1679	44	19	.	.	PUNCT
framr-1679	45	1	manufacturing	manufacturing	NOUN
framr-1679	45	2	firms	firm	NOUN
framr-1679	45	3	have	have	AUX
framr-1679	45	4	been	be	AUX
framr-1679	45	5	involved	involve	VERB
framr-1679	45	6	in	in	ADP
framr-1679	45	7	risk	risk	NOUN
framr-1679	45	8	management	management	NOUN
framr-1679	45	9	earlier	early	ADV
framr-1679	45	10	than	than	ADP
framr-1679	45	11	the	the	DET
framr-1679	45	12	industrial	industrial	ADJ
framr-1679	45	13	revolution	revolution	NOUN
framr-1679	45	14	each	each	DET
framr-1679	45	15	era	era	NOUN
framr-1679	45	16	this	this	PRON
framr-1679	45	17	has	have	AUX
framr-1679	45	18	brought	bring	VERB
framr-1679	45	19	new	new	ADJ
framr-1679	45	20	threat	threat	NOUN
framr-1679	45	21	and	and	CCONJ
framr-1679	45	22	opportunities	opportunity	NOUN
framr-1679	45	23	(	(	PUNCT
framr-1679	45	24	miller	miller	PROPN
framr-1679	45	25	et	et	PROPN
framr-1679	45	26	al	al	PROPN
framr-1679	45	27	.	.	PROPN
framr-1679	45	28	,	,	PUNCT
framr-1679	45	29	2015	2015	NUM
framr-1679	45	30	)	)	PUNCT
framr-1679	45	31	.	.	PUNCT
framr-1679	46	1	financial	financial	ADJ
framr-1679	46	2	risk	risk	NOUN
framr-1679	46	3	can	can	AUX
framr-1679	46	4	cripple	cripple	VERB
framr-1679	46	5	manufacturing	manufacture	VERB
framr-1679	46	6	company	company	NOUN
framr-1679	46	7	ability	ability	NOUN
framr-1679	46	8	to	to	PART
framr-1679	46	9	realise	realise	VERB
framr-1679	46	10	enough	enough	ADJ
framr-1679	46	11	returns	return	NOUN
framr-1679	46	12	to	to	ADP
framr-1679	46	13	its	its	PRON
framr-1679	46	14	shareholders	shareholder	NOUN
framr-1679	46	15	.	.	PUNCT
framr-1679	47	1	to	to	PART
framr-1679	47	2	check	check	VERB
framr-1679	47	3	against	against	ADP
framr-1679	47	4	financial	financial	ADJ
framr-1679	47	5	risk	risk	NOUN
framr-1679	47	6	in	in	ADP
framr-1679	47	7	an	an	DET
framr-1679	47	8	organization	organization	NOUN
framr-1679	47	9	,	,	PUNCT
framr-1679	47	10	the	the	DET
framr-1679	47	11	management	management	NOUN
framr-1679	47	12	must	must	AUX
framr-1679	47	13	understudy	understudy	VERB
framr-1679	47	14	and	and	CCONJ
framr-1679	47	15	be	be	AUX
framr-1679	47	16	aware	aware	ADJ
framr-1679	47	17	of	of	ADP
framr-1679	47	18	his	his	PRON
framr-1679	47	19	area	area	NOUN
framr-1679	47	20	of	of	ADP
framr-1679	47	21	susceptibleness	susceptibleness	NOUN
framr-1679	47	22	.	.	PUNCT
framr-1679	48	1	a	a	DET
framr-1679	48	2	number	number	NOUN
framr-1679	48	3	of	of	ADP
framr-1679	48	4	studies	study	NOUN
framr-1679	48	5	have	have	AUX
framr-1679	48	6	assessed	assess	VERB
framr-1679	48	7	the	the	DET
framr-1679	48	8	effects	effect	NOUN
framr-1679	48	9	of	of	ADP
framr-1679	48	10	risk	risk	NOUN
framr-1679	48	11	management	management	NOUN
framr-1679	48	12	on	on	ADP
framr-1679	48	13	financial	financial	ADJ
framr-1679	48	14	risk	risk	NOUN
framr-1679	48	15	of	of	ADP
framr-1679	48	16	manufacturing	manufacturing	NOUN
framr-1679	48	17	firms	firm	NOUN
framr-1679	48	18	in	in	ADP
framr-1679	48	19	nigeria	nigeria	PROPN
framr-1679	48	20	.	.	PUNCT
framr-1679	49	1	most	most	ADJ
framr-1679	49	2	of	of	ADP
framr-1679	49	3	these	these	DET
framr-1679	49	4	studies	study	NOUN
framr-1679	49	5	focused	focus	VERB
framr-1679	49	6	largely	largely	ADV
framr-1679	49	7	on	on	ADP
framr-1679	49	8	the	the	DET
framr-1679	49	9	banking	banking	NOUN
framr-1679	49	10	sector	sector	NOUN
framr-1679	49	11	of	of	ADP
framr-1679	49	12	the	the	DET
framr-1679	49	13	economy	economy	NOUN
framr-1679	49	14	.	.	PUNCT
framr-1679	50	1	for	for	ADP
framr-1679	50	2	instance	instance	NOUN
framr-1679	50	3	,	,	PUNCT
framr-1679	50	4	adeusi	adeusi	PROPN
framr-1679	50	5	,	,	PUNCT
framr-1679	50	6	akeke	akeke	ADJ
framr-1679	50	7	,	,	PUNCT
framr-1679	50	8	adebisi	adebisi	ADJ
framr-1679	50	9	,	,	PUNCT
framr-1679	50	10	and	and	CCONJ
framr-1679	50	11	oladunjoye	oladunjoye	NOUN
framr-1679	50	12	(	(	PUNCT
framr-1679	50	13	2013	2013	NUM
framr-1679	50	14	)	)	PUNCT
framr-1679	50	15	;	;	PUNCT
framr-1679	50	16	yahaya	yahaya	PROPN
framr-1679	50	17	,	,	PUNCT
framr-1679	50	18	lamidi	lamidi	PROPN
framr-1679	50	19	,	,	PUNCT
framr-1679	50	20	kutigi	kutigi	PROPN
framr-1679	50	21	,	,	PUNCT
framr-1679	50	22	and	and	CCONJ
framr-1679	50	23	ahmed	ahmed	PROPN
framr-1679	50	24	(	(	PUNCT
framr-1679	50	25	2015	2015	NUM
framr-1679	50	26	)	)	PUNCT
framr-1679	50	27	assessed	assess	VERB
framr-1679	50	28	the	the	DET
framr-1679	50	29	correlation	correlation	NOUN
framr-1679	50	30	between	between	ADP
framr-1679	50	31	risk	risk	NOUN
framr-1679	50	32	management	management	NOUN
framr-1679	50	33	practices	practice	NOUN
framr-1679	50	34	and	and	CCONJ
framr-1679	50	35	bank	bank	NOUN
framr-1679	50	36	financial	financial	ADJ
framr-1679	50	37	performance	performance	NOUN
framr-1679	50	38	in	in	ADP
framr-1679	50	39	nigeria	nigeria	PROPN
framr-1679	50	40	,	,	PUNCT
framr-1679	50	41	in	in	ADP
framr-1679	50	42	addition	addition	NOUN
framr-1679	50	43	majority	majority	NOUN
framr-1679	50	44	of	of	ADP
framr-1679	50	45	the	the	DET
framr-1679	50	46	studies	study	NOUN
framr-1679	50	47	does	do	AUX
framr-1679	50	48	not	not	PART
framr-1679	50	49	incorporate	incorporate	VERB
framr-1679	50	50	the	the	DET
framr-1679	50	51	uniqueness	uniqueness	NOUN
framr-1679	50	52	across	across	ADP
framr-1679	50	53	sampled	sample	VERB
framr-1679	50	54	firms	firm	NOUN
framr-1679	50	55	in	in	ADP
framr-1679	50	56	their	their	PRON
framr-1679	50	57	analysis	analysis	NOUN
framr-1679	50	58	,	,	PUNCT
framr-1679	50	59	as	as	SCONJ
framr-1679	50	60	most	most	ADJ
framr-1679	50	61	of	of	ADP
framr-1679	50	62	the	the	DET
framr-1679	50	63	study	study	NOUN
framr-1679	50	64	do	do	AUX
framr-1679	50	65	not	not	PART
framr-1679	50	66	fully	fully	ADV
framr-1679	50	67	explore	explore	VERB
framr-1679	50	68	panel	panel	NOUN
framr-1679	50	69	data	datum	NOUN
framr-1679	50	70	analysis	analysis	NOUN
framr-1679	50	71	.	.	PUNCT
framr-1679	51	1	hence	hence	ADV
framr-1679	51	2	,	,	PUNCT
framr-1679	51	3	this	this	DET
framr-1679	51	4	study	study	NOUN
framr-1679	51	5	is	be	AUX
framr-1679	51	6	to	to	PART
framr-1679	51	7	analyze	analyze	VERB
framr-1679	51	8	the	the	DET
framr-1679	51	9	effect	effect	NOUN
framr-1679	51	10	of	of	ADP
framr-1679	51	11	risk	risk	NOUN
framr-1679	51	12	management	management	NOUN
framr-1679	51	13	on	on	ADP
framr-1679	51	14	financial	financial	ADJ
framr-1679	51	15	performance	performance	NOUN
framr-1679	51	16	of	of	ADP
framr-1679	51	17	manufacturing	manufacture	VERB
framr-1679	51	18	companies	company	NOUN
framr-1679	51	19	in	in	ADP
framr-1679	51	20	nigeria	nigeria	PROPN
framr-1679	51	21	.	.	PUNCT
framr-1679	52	1	precisely	precisely	ADV
framr-1679	52	2	,	,	PUNCT
framr-1679	52	3	the	the	DET
framr-1679	52	4	study	study	NOUN
framr-1679	52	5	is	be	AUX
framr-1679	52	6	to	to	PART
framr-1679	52	7	analyzed	analyze	VERB
framr-1679	52	8	the	the	DET
framr-1679	52	9	:	:	PUNCT
framr-1679	52	10	(	(	PUNCT
framr-1679	52	11	i	i	NOUN
framr-1679	52	12	)	)	PUNCT
framr-1679	52	13	impact	impact	NOUN
framr-1679	52	14	of	of	ADP
framr-1679	52	15	liquidity	liquidity	NOUN
framr-1679	52	16	risk	risk	NOUN
framr-1679	52	17	on	on	ADP
framr-1679	52	18	profitability	profitability	NOUN
framr-1679	52	19	of	of	ADP
framr-1679	52	20	manufacturing	manufacturing	NOUN
framr-1679	52	21	firms	firm	NOUN
framr-1679	52	22	in	in	ADP
framr-1679	52	23	nigeria	nigeria	PROPN
framr-1679	52	24	.	.	PUNCT
framr-1679	53	1	(	(	PUNCT
framr-1679	53	2	ii	ii	NOUN
framr-1679	53	3	)	)	PUNCT
framr-1679	53	4	impact	impact	NOUN
framr-1679	53	5	of	of	ADP
framr-1679	53	6	market	market	NOUN
framr-1679	53	7	risk	risk	NOUN
framr-1679	53	8	on	on	ADP
framr-1679	53	9	profitability	profitability	NOUN
framr-1679	53	10	of	of	ADP
framr-1679	53	11	manufacturing	manufacturing	NOUN
framr-1679	53	12	firms	firm	NOUN
framr-1679	53	13	in	in	ADP
framr-1679	53	14	nigeria	nigeria	PROPN
framr-1679	53	15	.	.	PUNCT
framr-1679	54	1	2	2	X
framr-1679	54	2	.	.	X
framr-1679	54	3	literature	literature	NOUN
framr-1679	54	4	review	review	PROPN
framr-1679	54	5	and	and	CCONJ
framr-1679	54	6	hypotheses	hypothese	VERB
framr-1679	54	7	development	development	NOUN
framr-1679	54	8	2.1	2.1	NUM
framr-1679	54	9	.	.	PUNCT
framr-1679	55	1	conceptual	conceptual	ADJ
framr-1679	55	2	review	review	PROPN
framr-1679	55	3	2.1.1	2.1.1	NUM
framr-1679	55	4	.	.	PUNCT
framr-1679	56	1	risk	risk	NOUN
framr-1679	56	2	management	management	NOUN
framr-1679	56	3	gallati	gallati	NOUN
framr-1679	56	4	(	(	PUNCT
framr-1679	56	5	2003	2003	NUM
framr-1679	56	6	)	)	PUNCT
framr-1679	56	7	defines	define	VERB
framr-1679	56	8	risk	risk	NOUN
framr-1679	56	9	as	as	ADP
framr-1679	56	10	a	a	DET
framr-1679	56	11	situation	situation	NOUN
framr-1679	56	12	whereby	whereby	SCONJ
framr-1679	56	13	an	an	DET
framr-1679	56	14	organization	organization	NOUN
framr-1679	56	15	is	be	AUX
framr-1679	56	16	liable	liable	ADJ
framr-1679	56	17	to	to	ADP
framr-1679	56	18	disaster	disaster	NOUN
framr-1679	56	19	,	,	PUNCT
framr-1679	56	20	or	or	CCONJ
framr-1679	56	21	a	a	DET
framr-1679	56	22	situation	situation	NOUN
framr-1679	56	23	where	where	SCONJ
framr-1679	56	24	chances	chance	NOUN
framr-1679	56	25	of	of	ADP
framr-1679	56	26	divergence	divergence	NOUN
framr-1679	56	27	from	from	ADP
framr-1679	56	28	a	a	DET
framr-1679	56	29	desired	desire	VERB
framr-1679	56	30	result	result	NOUN
framr-1679	56	31	is	be	AUX
framr-1679	56	32	high	high	ADJ
framr-1679	56	33	.	.	PUNCT
framr-1679	57	1	acerbi	acerbi	PROPN
framr-1679	57	2	(	(	PUNCT
framr-1679	57	3	2008	2008	NUM
framr-1679	57	4	)	)	PUNCT
framr-1679	57	5	describes	describe	VERB
framr-1679	57	6	risk	risk	NOUN
framr-1679	57	7	as	as	ADP
framr-1679	57	8	anticipation	anticipation	NOUN
framr-1679	57	9	for	for	ADP
framr-1679	57	10	danger	danger	NOUN
framr-1679	57	11	,	,	PUNCT
framr-1679	57	12	negatively	negatively	ADV
framr-1679	57	13	unexpected	unexpected	ADJ
framr-1679	57	14	predicament	predicament	NOUN
framr-1679	57	15	to	to	PART
framr-1679	57	16	occur	occur	VERB
framr-1679	57	17	.	.	PUNCT
framr-1679	58	1	it	it	PRON
framr-1679	58	2	can	can	AUX
framr-1679	58	3	also	also	ADV
framr-1679	58	4	be	be	AUX
framr-1679	58	5	referred	refer	VERB
framr-1679	58	6	to	to	ADP
framr-1679	58	7	as	as	ADP
framr-1679	58	8	negative	negative	ADJ
framr-1679	58	9	digression	digression	NOUN
framr-1679	58	10	from	from	ADP
framr-1679	58	11	the	the	DET
framr-1679	58	12	plan	plan	NOUN
framr-1679	58	13	.	.	PUNCT
framr-1679	59	1	in	in	ADP
framr-1679	59	2	relation	relation	NOUN
framr-1679	59	3	to	to	ADP
framr-1679	59	4	business	business	NOUN
framr-1679	59	5	,	,	PUNCT
framr-1679	59	6	risk	risk	NOUN
framr-1679	59	7	is	be	AUX
framr-1679	59	8	the	the	DET
framr-1679	59	9	chance	chance	NOUN
framr-1679	59	10	that	that	SCONJ
framr-1679	59	11	a	a	DET
framr-1679	59	12	situation	situation	NOUN
framr-1679	59	13	either	either	CCONJ
framr-1679	59	14	predictable	predictable	ADJ
framr-1679	59	15	or	or	CCONJ
framr-1679	59	16	not	not	PART
framr-1679	59	17	may	may	AUX
framr-1679	59	18	lead	lead	VERB
framr-1679	59	19	to	to	ADP
framr-1679	59	20	unsuitable	unsuitable	ADJ
framr-1679	59	21	overall	overall	ADJ
framr-1679	59	22	effect	effect	NOUN
framr-1679	59	23	on	on	ADP
framr-1679	59	24	the	the	DET
framr-1679	59	25	objectives	objective	NOUN
framr-1679	59	26	of	of	ADP
framr-1679	59	27	the	the	DET
framr-1679	59	28	organisation	organisation	NOUN
framr-1679	59	29	.	.	PUNCT
framr-1679	60	1	risk	risk	NOUN
framr-1679	60	2	management	management	NOUN
framr-1679	60	3	involve	involve	VERB
framr-1679	60	4	embracing	embrace	VERB
framr-1679	60	5	an	an	DET
framr-1679	60	6	efficient	efficient	ADJ
framr-1679	60	7	and	and	CCONJ
framr-1679	60	8	dependable	dependable	ADJ
framr-1679	60	9	method	method	NOUN
framr-1679	60	10	in	in	ADP
framr-1679	60	11	financial	financial	ADJ
framr-1679	60	12	risk	risk	NOUN
framr-1679	60	13	and	and	CCONJ
framr-1679	60	14	management	management	NOUN
framr-1679	60	15	reviews	review	NOUN
framr-1679	60	16	,	,	PUNCT
framr-1679	60	17	2021	2021	NUM
framr-1679	60	18	,	,	PUNCT
framr-1679	60	19	7(1	7(1	NUM
framr-1679	60	20	):	):	PUNCT
framr-1679	60	21	67	67	NUM
framr-1679	60	22	-	-	SYM
framr-1679	60	23	77	77	NUM
framr-1679	60	24	69	69	NUM
framr-1679	60	25	©	©	PROPN
framr-1679	60	26	2021	2021	NUM
framr-1679	60	27	conscientia	conscientia	PROPN
framr-1679	60	28	beam	beam	PROPN
framr-1679	60	29	.	.	PUNCT
framr-1679	61	1	all	all	DET
framr-1679	61	2	rights	right	NOUN
framr-1679	61	3	reserved	reserve	VERB
framr-1679	61	4	.	.	PUNCT
framr-1679	62	1	managing	manage	VERB
framr-1679	62	2	organization	organization	NOUN
framr-1679	62	3	risk	risk	NOUN
framr-1679	62	4	.	.	PUNCT
framr-1679	63	1	res	re	NOUN
framr-1679	63	2	,	,	PUNCT
framr-1679	63	3	sa	sa	PROPN
framr-1679	63	4	,	,	PUNCT
framr-1679	63	5	and	and	CCONJ
framr-1679	63	6	gemechu	gemechu	NOUN
framr-1679	63	7	(	(	PUNCT
framr-1679	63	8	2016	2016	NUM
framr-1679	63	9	)	)	PUNCT
framr-1679	63	10	are	be	AUX
framr-1679	63	11	of	of	ADP
framr-1679	63	12	the	the	DET
framr-1679	63	13	opinion	opinion	NOUN
framr-1679	63	14	that	that	SCONJ
framr-1679	63	15	risk	risk	NOUN
framr-1679	63	16	management	management	NOUN
framr-1679	63	17	consists	consist	VERB
framr-1679	63	18	of	of	ADP
framr-1679	63	19	several	several	ADJ
framr-1679	63	20	steps	step	NOUN
framr-1679	63	21	,	,	PUNCT
framr-1679	63	22	that	that	PRON
framr-1679	63	23	allow	allow	VERB
framr-1679	63	24	for	for	ADP
framr-1679	63	25	constant	constant	ADJ
framr-1679	63	26	progressive	progressive	ADJ
framr-1679	63	27	decision	decision	NOUN
framr-1679	63	28	by	by	ADP
framr-1679	63	29	pinpointing	pinpoint	VERB
framr-1679	63	30	,	,	PUNCT
framr-1679	63	31	communicating	communicate	VERB
framr-1679	63	32	,	,	PUNCT
framr-1679	63	33	tracking	track	VERB
framr-1679	63	34	risks	risk	NOUN
framr-1679	63	35	and	and	CCONJ
framr-1679	63	36	investigating	investigate	VERB
framr-1679	63	37	variance	variance	NOUN
framr-1679	63	38	in	in	ADP
framr-1679	63	39	an	an	DET
framr-1679	63	40	organization	organization	NOUN
framr-1679	63	41	.	.	PUNCT
framr-1679	64	1	stanton	stanton	PROPN
framr-1679	64	2	(	(	PUNCT
framr-1679	64	3	2012	2012	NUM
framr-1679	64	4	)	)	PUNCT
framr-1679	64	5	suggests	suggest	VERB
framr-1679	64	6	a	a	DET
framr-1679	64	7	comprehensive	comprehensive	ADJ
framr-1679	64	8	method	method	NOUN
framr-1679	64	9	like	like	ADP
framr-1679	64	10	identifying	identify	VERB
framr-1679	64	11	threats	threat	NOUN
framr-1679	64	12	,	,	PUNCT
framr-1679	64	13	unequivocal	unequivocal	ADJ
framr-1679	64	14	examination	examination	NOUN
framr-1679	64	15	of	of	ADP
framr-1679	64	16	possible	possible	ADJ
framr-1679	64	17	action	action	NOUN
framr-1679	64	18	either	either	CCONJ
framr-1679	64	19	to	to	PART
framr-1679	64	20	eradicate	eradicate	VERB
framr-1679	64	21	,	,	PUNCT
framr-1679	64	22	accept	accept	VERB
framr-1679	64	23	or	or	CCONJ
framr-1679	64	24	alleviate	alleviate	VERB
framr-1679	64	25	the	the	DET
framr-1679	64	26	identified	identify	VERB
framr-1679	64	27	danger	danger	NOUN
framr-1679	64	28	.	.	PUNCT
framr-1679	65	1	management	management	NOUN
framr-1679	65	2	of	of	ADP
framr-1679	65	3	risk	risk	NOUN
framr-1679	65	4	call	call	NOUN
framr-1679	65	5	for	for	ADP
framr-1679	65	6	a	a	DET
framr-1679	65	7	process	process	NOUN
framr-1679	65	8	of	of	ADP
framr-1679	65	9	organizing	organize	VERB
framr-1679	65	10	business	business	NOUN
framr-1679	65	11	activities	activity	NOUN
framr-1679	65	12	in	in	ADP
framr-1679	65	13	such	such	DET
framr-1679	65	14	a	a	DET
framr-1679	65	15	way	way	NOUN
framr-1679	65	16	that	that	PRON
framr-1679	65	17	gives	give	VERB
framr-1679	65	18	positive	positive	ADJ
framr-1679	65	19	result	result	NOUN
framr-1679	65	20	while	while	SCONJ
framr-1679	65	21	guiding	guide	VERB
framr-1679	65	22	against	against	ADP
framr-1679	65	23	the	the	DET
framr-1679	65	24	unfavourable	unfavourable	ADJ
framr-1679	65	25	and	and	CCONJ
framr-1679	65	26	unexpected	unexpected	ADJ
framr-1679	65	27	suitation	suitation	NOUN
framr-1679	65	28	that	that	PRON
framr-1679	65	29	could	could	AUX
framr-1679	65	30	hinder	hinder	VERB
framr-1679	65	31	the	the	DET
framr-1679	65	32	desirable	desirable	ADJ
framr-1679	65	33	result	result	NOUN
framr-1679	65	34	.	.	PUNCT
framr-1679	66	1	mugenda	mugenda	ADV
framr-1679	66	2	et	et	PROPN
framr-1679	66	3	al	al	PROPN
framr-1679	66	4	.	.	PROPN
framr-1679	67	1	(	(	PUNCT
framr-1679	67	2	2012	2012	NUM
framr-1679	67	3	)	)	PUNCT
framr-1679	67	4	explained	explain	VERB
framr-1679	67	5	that	that	SCONJ
framr-1679	67	6	risk	risk	NOUN
framr-1679	67	7	management	management	NOUN
framr-1679	67	8	focus	focus	NOUN
framr-1679	67	9	on	on	ADP
framr-1679	67	10	optimum	optimum	ADJ
framr-1679	67	11	risk	risk	NOUN
framr-1679	67	12	tradeoff	tradeoff	NOUN
framr-1679	67	13	and	and	CCONJ
framr-1679	67	14	organisation	organisation	NOUN
framr-1679	67	15	perpetually	perpetually	ADV
framr-1679	67	16	seek	seek	VERB
framr-1679	67	17	type	type	NOUN
framr-1679	67	18	of	of	ADP
framr-1679	67	19	risk	risk	NOUN
framr-1679	67	20	to	to	PART
framr-1679	67	21	be	be	AUX
framr-1679	67	22	reduced	reduce	VERB
framr-1679	67	23	or	or	CCONJ
framr-1679	67	24	increased	increase	VERB
framr-1679	67	25	and	and	CCONJ
framr-1679	67	26	measures	measure	NOUN
framr-1679	67	27	to	to	PART
framr-1679	67	28	curtail	curtail	VERB
framr-1679	67	29	such	such	ADJ
framr-1679	67	30	.	.	PUNCT
framr-1679	68	1	as	as	SCONJ
framr-1679	68	2	stated	state	VERB
framr-1679	68	3	by	by	ADP
framr-1679	68	4	njogo	njogo	NOUN
framr-1679	68	5	(	(	PUNCT
framr-1679	68	6	2012	2012	NUM
framr-1679	68	7	)	)	PUNCT
framr-1679	68	8	,	,	PUNCT
framr-1679	68	9	management	management	NOUN
framr-1679	68	10	of	of	ADP
framr-1679	68	11	risk	risk	NOUN
framr-1679	68	12	involves	involve	VERB
framr-1679	68	13	identifing	identife	VERB
framr-1679	68	14	,	,	PUNCT
framr-1679	68	15	measuring	measure	VERB
framr-1679	68	16	,	,	PUNCT
framr-1679	68	17	ranking	ranking	ADJ
framr-1679	68	18	and	and	CCONJ
framr-1679	68	19	managing	manage	VERB
framr-1679	68	20	available	available	ADJ
framr-1679	68	21	resources	resource	NOUN
framr-1679	68	22	to	to	PART
framr-1679	68	23	reduce	reduce	VERB
framr-1679	68	24	and	and	CCONJ
framr-1679	68	25	check	check	VERB
framr-1679	68	26	the	the	DET
framr-1679	68	27	effect	effect	NOUN
framr-1679	68	28	of	of	ADP
framr-1679	68	29	such	such	ADJ
framr-1679	68	30	unfavourably	unfavourably	PROPN
framr-1679	68	31	situation	situation	NOUN
framr-1679	68	32	(	(	PUNCT
framr-1679	68	33	njogo	njogo	NOUN
framr-1679	68	34	,	,	PUNCT
framr-1679	68	35	2012	2012	NUM
framr-1679	68	36	)	)	PUNCT
framr-1679	68	37	.	.	PUNCT
framr-1679	69	1	risk	risk	NOUN
framr-1679	69	2	management	management	NOUN
framr-1679	69	3	is	be	AUX
framr-1679	69	4	the	the	DET
framr-1679	69	5	ability	ability	NOUN
framr-1679	69	6	to	to	PART
framr-1679	69	7	foresee	foresee	VERB
framr-1679	69	8	risks	risk	NOUN
framr-1679	69	9	and	and	CCONJ
framr-1679	69	10	embark	embark	NOUN
framr-1679	69	11	on	on	ADP
framr-1679	69	12	proactive	proactive	ADJ
framr-1679	69	13	measure	measure	NOUN
framr-1679	69	14	to	to	PART
framr-1679	69	15	mitigate	mitigate	VERB
framr-1679	69	16	against	against	ADP
framr-1679	69	17	business	business	NOUN
framr-1679	69	18	main	main	ADJ
framr-1679	69	19	objective	objective	NOUN
framr-1679	69	20	working	work	VERB
framr-1679	69	21	toward	toward	ADP
framr-1679	69	22	returns	return	NOUN
framr-1679	69	23	maximation	maximation	NOUN
framr-1679	69	24	and	and	CCONJ
framr-1679	69	25	costs	cost	VERB
framr-1679	69	26	reduction	reduction	NOUN
framr-1679	69	27	(	(	PUNCT
framr-1679	69	28	madembu	madembu	NOUN
framr-1679	69	29	,	,	PUNCT
framr-1679	69	30	namusonge	namusonge	ADJ
framr-1679	69	31	,	,	PUNCT
framr-1679	69	32	&	&	CCONJ
framr-1679	69	33	sakwa	sakwa	PROPN
framr-1679	69	34	,	,	PUNCT
framr-1679	69	35	2015	2015	NUM
framr-1679	69	36	)	)	PUNCT
framr-1679	69	37	.	.	PUNCT
framr-1679	70	1	risk	risk	NOUN
framr-1679	70	2	management	management	NOUN
framr-1679	70	3	includes	include	VERB
framr-1679	70	4	activities	activity	NOUN
framr-1679	70	5	that	that	PRON
framr-1679	70	6	business	business	NOUN
framr-1679	70	7	carried	carry	VERB
framr-1679	70	8	out	out	ADP
framr-1679	70	9	which	which	PRON
framr-1679	70	10	aims	aim	VERB
framr-1679	70	11	at	at	ADP
framr-1679	70	12	minimizing	minimize	VERB
framr-1679	70	13	or	or	CCONJ
framr-1679	70	14	eliminating	eliminate	VERB
framr-1679	70	15	all	all	DET
framr-1679	70	16	categories	category	NOUN
framr-1679	70	17	of	of	ADP
framr-1679	70	18	risks	risk	NOUN
framr-1679	70	19	(	(	PUNCT
framr-1679	70	20	ezeosa	ezeosa	NOUN
framr-1679	70	21	,	,	PUNCT
framr-1679	70	22	2011	2011	NUM
framr-1679	70	23	)	)	PUNCT
framr-1679	70	24	.	.	PUNCT
framr-1679	71	1	kassi	kassi	PROPN
framr-1679	71	2	,	,	PUNCT
framr-1679	71	3	rathnayake	rathnayake	NOUN
framr-1679	71	4	,	,	PUNCT
framr-1679	71	5	and	and	CCONJ
framr-1679	71	6	edjoukou	edjoukou	PROPN
framr-1679	71	7	(	(	PUNCT
framr-1679	71	8	2019	2019	NUM
framr-1679	71	9	)	)	PUNCT
framr-1679	71	10	and	and	CCONJ
framr-1679	71	11	erin	erin	PROPN
framr-1679	71	12	,	,	PUNCT
framr-1679	71	13	emoarehi	emoarehi	PROPN
framr-1679	71	14	,	,	PUNCT
framr-1679	71	15	jonah	jonah	PROPN
framr-1679	71	16	,	,	PUNCT
framr-1679	71	17	and	and	CCONJ
framr-1679	71	18	ame	ame	PROPN
framr-1679	71	19	(	(	PUNCT
framr-1679	71	20	2017	2017	NUM
framr-1679	71	21	)	)	PUNCT
framr-1679	71	22	identifies	identify	VERB
framr-1679	71	23	liquidity	liquidity	NOUN
framr-1679	71	24	risk	risk	NOUN
framr-1679	71	25	,	,	PUNCT
framr-1679	71	26	market	market	NOUN
framr-1679	71	27	risk	risk	NOUN
framr-1679	71	28	,	,	PUNCT
framr-1679	71	29	reputational	reputational	ADJ
framr-1679	71	30	risk	risk	NOUN
framr-1679	71	31	,	,	PUNCT
framr-1679	71	32	credit	credit	NOUN
framr-1679	71	33	risk	risk	NOUN
framr-1679	71	34	,	,	PUNCT
framr-1679	71	35	strategic	strategic	ADJ
framr-1679	71	36	and	and	CCONJ
framr-1679	71	37	operational	operational	ADJ
framr-1679	71	38	risk	risk	NOUN
framr-1679	71	39	as	as	ADP
framr-1679	71	40	common	common	ADJ
framr-1679	71	41	risk	risk	NOUN
framr-1679	71	42	to	to	ADP
framr-1679	71	43	all	all	DET
framr-1679	71	44	businesses	business	NOUN
framr-1679	71	45	.	.	PUNCT
framr-1679	72	1	2.1.1.1	2.1.1.1	X
framr-1679	72	2	.	.	PUNCT
framr-1679	72	3	liquidity	liquidity	NOUN
framr-1679	72	4	risk	risk	NOUN
framr-1679	72	5	it	it	PRON
framr-1679	72	6	involves	involve	VERB
framr-1679	72	7	anticipation	anticipation	NOUN
framr-1679	72	8	of	of	ADP
framr-1679	72	9	negative	negative	ADJ
framr-1679	72	10	influence	influence	NOUN
framr-1679	72	11	on	on	ADP
framr-1679	72	12	the	the	DET
framr-1679	72	13	interests	interest	NOUN
framr-1679	72	14	of	of	ADP
framr-1679	72	15	shareholders	shareholder	NOUN
framr-1679	72	16	,	,	PUNCT
framr-1679	72	17	customers	customer	NOUN
framr-1679	72	18	and	and	CCONJ
framr-1679	72	19	other	other	ADJ
framr-1679	72	20	stakeholders	stakeholder	NOUN
framr-1679	72	21	of	of	ADP
framr-1679	72	22	an	an	DET
framr-1679	72	23	organisation	organisation	NOUN
framr-1679	72	24	arising	arise	VERB
framr-1679	72	25	from	from	ADP
framr-1679	72	26	the	the	DET
framr-1679	72	27	inability	inability	NOUN
framr-1679	72	28	to	to	PART
framr-1679	72	29	fulfill	fulfill	VERB
framr-1679	72	30	current	current	ADJ
framr-1679	72	31	cash	cash	NOUN
framr-1679	72	32	obligations	obligation	NOUN
framr-1679	72	33	in	in	ADP
framr-1679	72	34	a	a	DET
framr-1679	72	35	timely	timely	ADJ
framr-1679	72	36	and	and	CCONJ
framr-1679	72	37	cost	cost	NOUN
framr-1679	72	38	-	-	PUNCT
framr-1679	72	39	efficient	efficient	ADJ
framr-1679	72	40	way	way	NOUN
framr-1679	72	41	(	(	PUNCT
framr-1679	72	42	muriithi	muriithi	NOUN
framr-1679	72	43	,	,	PUNCT
framr-1679	72	44	2016	2016	NUM
framr-1679	72	45	)	)	PUNCT
framr-1679	72	46	.	.	PUNCT
framr-1679	73	1	this	this	PRON
framr-1679	73	2	is	be	AUX
framr-1679	73	3	the	the	DET
framr-1679	73	4	inability	inability	NOUN
framr-1679	73	5	of	of	ADP
framr-1679	73	6	the	the	DET
framr-1679	73	7	organisation	organisation	NOUN
framr-1679	73	8	to	to	PART
framr-1679	73	9	meet	meet	VERB
framr-1679	73	10	it	it	PRON
framr-1679	73	11	financial	financial	ADJ
framr-1679	73	12	obligation	obligation	NOUN
framr-1679	73	13	due	due	ADP
framr-1679	73	14	to	to	ADP
framr-1679	73	15	insufficient	insufficient	ADJ
framr-1679	73	16	revolving	revolve	VERB
framr-1679	73	17	cash	cash	NOUN
framr-1679	73	18	.	.	PUNCT
framr-1679	74	1	according	accord	VERB
framr-1679	74	2	to	to	ADP
framr-1679	74	3	yousfi	yousfi	PROPN
framr-1679	74	4	(	(	PUNCT
framr-1679	74	5	2014	2014	NUM
framr-1679	74	6	)	)	PUNCT
framr-1679	74	7	,	,	PUNCT
framr-1679	74	8	the	the	DET
framr-1679	74	9	likelihood	likelihood	NOUN
framr-1679	74	10	that	that	SCONJ
framr-1679	74	11	the	the	DET
framr-1679	74	12	firm	firm	NOUN
framr-1679	74	13	’s	’s	PART
framr-1679	74	14	will	will	AUX
framr-1679	74	15	be	be	AUX
framr-1679	74	16	helpless	helpless	ADJ
framr-1679	74	17	in	in	ADP
framr-1679	74	18	fulfilling	fulfil	VERB
framr-1679	74	19	its	its	PRON
framr-1679	74	20	duty	duty	NOUN
framr-1679	74	21	as	as	ADV
framr-1679	74	22	well	well	ADV
framr-1679	74	23	as	as	ADP
framr-1679	74	24	inability	inability	NOUN
framr-1679	74	25	to	to	PART
framr-1679	74	26	reinvest	reinvest	VERB
framr-1679	74	27	on	on	ADP
framr-1679	74	28	assets	asset	NOUN
framr-1679	74	29	at	at	ADP
framr-1679	74	30	maturity	maturity	NOUN
framr-1679	74	31	and	and	CCONJ
framr-1679	74	32	still	still	ADV
framr-1679	74	33	avoiding	avoid	VERB
framr-1679	74	34	undesirable	undesirable	ADJ
framr-1679	74	35	expenses	expense	NOUN
framr-1679	74	36	is	be	AUX
framr-1679	74	37	called	call	VERB
framr-1679	74	38	liquidity	liquidity	NOUN
framr-1679	74	39	risk	risk	NOUN
framr-1679	74	40	.	.	PUNCT
framr-1679	75	1	2.1.1.2	2.1.1.2	NUM
framr-1679	75	2	.	.	PUNCT
framr-1679	75	3	market	market	NOUN
framr-1679	75	4	risk	risk	NOUN
framr-1679	75	5	it	it	PRON
framr-1679	75	6	is	be	AUX
framr-1679	75	7	the	the	DET
framr-1679	75	8	prospect	prospect	NOUN
framr-1679	75	9	which	which	PRON
framr-1679	75	10	a	a	DET
framr-1679	75	11	firm	firm	ADJ
framr-1679	75	12	experiences	experience	VERB
framr-1679	75	13	loss	loss	NOUN
framr-1679	75	14	due	due	ADJ
framr-1679	75	15	to	to	ADP
framr-1679	75	16	adverse	adverse	ADJ
framr-1679	75	17	global	global	ADJ
framr-1679	75	18	price	price	NOUN
framr-1679	75	19	movement	movement	NOUN
framr-1679	75	20	in	in	ADP
framr-1679	75	21	the	the	DET
framr-1679	75	22	financial	financial	ADJ
framr-1679	75	23	markets	market	NOUN
framr-1679	75	24	.	.	PUNCT
framr-1679	76	1	market	market	NOUN
framr-1679	76	2	risk	risk	NOUN
framr-1679	76	3	is	be	AUX
framr-1679	76	4	a	a	DET
framr-1679	76	5	vital	vital	ADJ
framr-1679	76	6	part	part	NOUN
framr-1679	76	7	of	of	ADP
framr-1679	76	8	financial	financial	ADJ
framr-1679	76	9	risk	risk	NOUN
framr-1679	76	10	since	since	SCONJ
framr-1679	76	11	it	it	PRON
framr-1679	76	12	is	be	AUX
framr-1679	76	13	systematic	systematic	ADJ
framr-1679	76	14	in	in	ADP
framr-1679	76	15	nature	nature	NOUN
framr-1679	76	16	which	which	PRON
framr-1679	76	17	can	can	AUX
framr-1679	76	18	not	not	PART
framr-1679	76	19	be	be	AUX
framr-1679	76	20	discount	discount	VERB
framr-1679	76	21	by	by	ADP
framr-1679	76	22	diversification	diversification	NOUN
framr-1679	76	23	of	of	ADP
framr-1679	76	24	investment	investment	NOUN
framr-1679	76	25	but	but	CCONJ
framr-1679	76	26	can	can	AUX
framr-1679	76	27	be	be	AUX
framr-1679	76	28	abated	abate	VERB
framr-1679	76	29	using	use	VERB
framr-1679	76	30	suitable	suitable	ADJ
framr-1679	76	31	hedging	hedging	NOUN
framr-1679	76	32	tactics	tactic	NOUN
framr-1679	76	33	(	(	PUNCT
framr-1679	76	34	kassi	kassi	PROPN
framr-1679	76	35	et	et	PROPN
framr-1679	76	36	al	al	PROPN
framr-1679	76	37	.	.	PROPN
framr-1679	76	38	,	,	PUNCT
framr-1679	76	39	2019	2019	NUM
framr-1679	76	40	)	)	PUNCT
framr-1679	76	41	.	.	PUNCT
framr-1679	77	1	koch	koch	PROPN
framr-1679	77	2	and	and	CCONJ
framr-1679	77	3	macdonald	macdonald	PROPN
framr-1679	77	4	(	(	PUNCT
framr-1679	77	5	2006	2006	NUM
framr-1679	77	6	)	)	PUNCT
framr-1679	77	7	is	be	AUX
framr-1679	77	8	of	of	ADP
framr-1679	77	9	the	the	DET
framr-1679	77	10	opinion	opinion	NOUN
framr-1679	77	11	that	that	SCONJ
framr-1679	77	12	risk	risk	NOUN
framr-1679	77	13	includes	include	VERB
framr-1679	77	14	variables	variable	NOUN
framr-1679	77	15	associated	associate	VERB
framr-1679	77	16	with	with	ADP
framr-1679	77	17	financial	financial	ADJ
framr-1679	77	18	market	market	NOUN
framr-1679	77	19	like	like	ADP
framr-1679	77	20	risk	risk	NOUN
framr-1679	77	21	on	on	ADP
framr-1679	77	22	interest	interest	NOUN
framr-1679	77	23	rate	rate	NOUN
framr-1679	77	24	,	,	PUNCT
framr-1679	77	25	risk	risk	NOUN
framr-1679	77	26	on	on	ADP
framr-1679	77	27	foreign	foreign	ADJ
framr-1679	77	28	exchange	exchange	NOUN
framr-1679	77	29	and	and	CCONJ
framr-1679	77	30	risk	risk	NOUN
framr-1679	77	31	on	on	ADP
framr-1679	77	32	stock	stock	NOUN
framr-1679	77	33	price	price	NOUN
framr-1679	77	34	.	.	PUNCT
framr-1679	78	1	it	it	PRON
framr-1679	78	2	is	be	AUX
framr-1679	78	3	an	an	DET
framr-1679	78	4	adverse	adverse	ADJ
framr-1679	78	5	change	change	NOUN
framr-1679	78	6	due	due	ADP
framr-1679	78	7	to	to	ADP
framr-1679	78	8	uncertainty	uncertainty	NOUN
framr-1679	78	9	in	in	ADP
framr-1679	78	10	the	the	DET
framr-1679	78	11	economy	economy	NOUN
framr-1679	78	12	.	.	PUNCT
framr-1679	79	1	2.1.2	2.1.2	X
framr-1679	79	2	.	.	PUNCT
framr-1679	79	3	risk	risk	NOUN
framr-1679	79	4	management	management	NOUN
framr-1679	79	5	cycle	cycle	NOUN
framr-1679	79	6	the	the	DET
framr-1679	79	7	risk	risk	NOUN
framr-1679	79	8	management	management	NOUN
framr-1679	79	9	cycle	cycle	NOUN
framr-1679	79	10	also	also	ADV
framr-1679	79	11	called	call	VERB
framr-1679	79	12	continuous	continuous	ADJ
framr-1679	79	13	risk	risk	NOUN
framr-1679	79	14	management	management	NOUN
framr-1679	79	15	procedure	procedure	NOUN
framr-1679	79	16	involves	involve	VERB
framr-1679	79	17	the	the	DET
framr-1679	79	18	presentation	presentation	NOUN
framr-1679	79	19	of	of	ADP
framr-1679	79	20	risk	risk	NOUN
framr-1679	79	21	management	management	NOUN
framr-1679	79	22	process	process	NOUN
framr-1679	79	23	in	in	ADP
framr-1679	79	24	a	a	DET
framr-1679	79	25	continuous	continuous	ADJ
framr-1679	79	26	manner	manner	NOUN
framr-1679	79	27	.	.	PUNCT
framr-1679	80	1	antonio	antonio	PROPN
framr-1679	80	2	and	and	CCONJ
framr-1679	80	3	barbara	barbara	PROPN
framr-1679	80	4	(	(	PUNCT
framr-1679	80	5	2013	2013	NUM
framr-1679	80	6	)	)	PUNCT
framr-1679	80	7	defined	define	VERB
framr-1679	80	8	risk	risk	NOUN
framr-1679	80	9	management	management	NOUN
framr-1679	80	10	process	process	NOUN
framr-1679	80	11	as	as	ADP
framr-1679	80	12	a	a	DET
framr-1679	80	13	concept	concept	NOUN
framr-1679	80	14	of	of	ADP
framr-1679	80	15	identifying	identify	VERB
framr-1679	80	16	,	,	PUNCT
framr-1679	80	17	treating	treat	VERB
framr-1679	80	18	and	and	CCONJ
framr-1679	80	19	then	then	ADV
framr-1679	80	20	managing	manage	VERB
framr-1679	80	21	risk	risk	NOUN
framr-1679	80	22	.	.	PUNCT
framr-1679	81	1	this	this	PRON
framr-1679	81	2	is	be	AUX
framr-1679	81	3	an	an	DET
framr-1679	81	4	ongoing	ongoing	ADJ
framr-1679	81	5	process	process	NOUN
framr-1679	81	6	and	and	CCONJ
framr-1679	81	7	actions	action	NOUN
framr-1679	81	8	needed	need	VERB
framr-1679	81	9	to	to	PART
framr-1679	81	10	be	be	AUX
framr-1679	81	11	taken	take	VERB
framr-1679	81	12	to	to	PART
framr-1679	81	13	reduce	reduce	VERB
framr-1679	81	14	adverse	adverse	ADJ
framr-1679	81	15	effect	effect	NOUN
framr-1679	81	16	of	of	ADP
framr-1679	81	17	risk	risk	NOUN
framr-1679	81	18	on	on	ADP
framr-1679	81	19	an	an	DET
framr-1679	81	20	organization	organization	NOUN
framr-1679	81	21	(	(	PUNCT
framr-1679	81	22	farrah	farrah	PROPN
framr-1679	81	23	,	,	PUNCT
framr-1679	81	24	2011	2011	NUM
framr-1679	81	25	)	)	PUNCT
framr-1679	81	26	.	.	PUNCT
framr-1679	82	1	van	van	PROPN
framr-1679	82	2	staveren	staveren	PROPN
framr-1679	82	3	(	(	PUNCT
framr-1679	82	4	2009	2009	NUM
framr-1679	82	5	)	)	PUNCT
framr-1679	82	6	and	and	CCONJ
framr-1679	82	7	farrah	farrah	PROPN
framr-1679	82	8	(	(	PUNCT
framr-1679	82	9	2011	2011	NUM
framr-1679	82	10	)	)	PUNCT
framr-1679	82	11	listed	list	VERB
framr-1679	82	12	five	five	NUM
framr-1679	82	13	stages	stage	NOUN
framr-1679	82	14	of	of	ADP
framr-1679	82	15	managing	manage	VERB
framr-1679	82	16	risk	risk	NOUN
framr-1679	82	17	:	:	PUNCT
framr-1679	82	18	defining	define	VERB
framr-1679	82	19	the	the	DET
framr-1679	82	20	objectives	objective	NOUN
framr-1679	82	21	;	;	PUNCT
framr-1679	82	22	recognizing	recognize	VERB
framr-1679	82	23	the	the	DET
framr-1679	82	24	risks	risk	NOUN
framr-1679	82	25	;	;	PUNCT
framr-1679	82	26	appraising	appraise	VERB
framr-1679	82	27	the	the	DET
framr-1679	82	28	risks	risk	NOUN
framr-1679	82	29	;	;	PUNCT
framr-1679	82	30	bearing	bear	VERB
framr-1679	82	31	in	in	ADP
framr-1679	82	32	mind	mind	NOUN
framr-1679	82	33	replacements	replacement	NOUN
framr-1679	82	34	and	and	CCONJ
framr-1679	82	35	choosing	choose	VERB
framr-1679	82	36	means	mean	NOUN
framr-1679	82	37	of	of	ADP
framr-1679	82	38	treating	treat	VERB
framr-1679	82	39	the	the	DET
framr-1679	82	40	risk	risk	NOUN
framr-1679	82	41	;	;	PUNCT
framr-1679	82	42	executing	execute	VERB
framr-1679	82	43	and	and	CCONJ
framr-1679	82	44	revising	revise	VERB
framr-1679	82	45	stage	stage	NOUN
framr-1679	82	46	.	.	PUNCT
framr-1679	83	1	there	there	PRON
framr-1679	83	2	are	be	VERB
framr-1679	83	3	still	still	ADV
framr-1679	83	4	other	other	ADJ
framr-1679	83	5	common	common	ADJ
framr-1679	83	6	views	view	NOUN
framr-1679	83	7	on	on	ADP
framr-1679	83	8	the	the	DET
framr-1679	83	9	risk	risk	NOUN
framr-1679	83	10	management	management	NOUN
framr-1679	83	11	cycle	cycle	NOUN
framr-1679	83	12	that	that	PRON
framr-1679	83	13	explained	explain	VERB
framr-1679	83	14	it	it	PRON
framr-1679	83	15	identification	identification	NOUN
framr-1679	83	16	,	,	PUNCT
framr-1679	83	17	evaluation	evaluation	NOUN
framr-1679	83	18	,	,	PUNCT
framr-1679	83	19	ranking	ranking	NOUN
framr-1679	83	20	,	,	PUNCT
framr-1679	83	21	treatment	treatment	NOUN
framr-1679	83	22	and	and	CCONJ
framr-1679	83	23	monitoring	monitoring	NOUN
framr-1679	83	24	(	(	PUNCT
framr-1679	83	25	antonio	antonio	PROPN
framr-1679	83	26	&	&	CCONJ
framr-1679	83	27	barbara	barbara	PROPN
framr-1679	83	28	,	,	PUNCT
framr-1679	83	29	2013	2013	NUM
framr-1679	83	30	)	)	PUNCT
framr-1679	83	31	.	.	PUNCT
framr-1679	84	1	figure	figure	NOUN
framr-1679	84	2	1	1	NUM
framr-1679	84	3	below	below	ADV
framr-1679	84	4	explained	explain	VERB
framr-1679	84	5	the	the	DET
framr-1679	84	6	risk	risk	NOUN
framr-1679	84	7	management	management	NOUN
framr-1679	84	8	cycle	cycle	NOUN
framr-1679	84	9	from	from	ADP
framr-1679	84	10	the	the	DET
framr-1679	84	11	risk	risk	NOUN
framr-1679	84	12	identification	identification	NOUN
framr-1679	84	13	,	,	PUNCT
framr-1679	84	14	risk	risk	NOUN
framr-1679	84	15	evaluation	evaluation	NOUN
framr-1679	84	16	,	,	PUNCT
framr-1679	84	17	risk	risk	NOUN
framr-1679	84	18	ranging	ranging	NOUN
framr-1679	84	19	,	,	PUNCT
framr-1679	84	20	risk	risk	NOUN
framr-1679	84	21	treatment	treatment	NOUN
framr-1679	84	22	and	and	CCONJ
framr-1679	84	23	monitoring	monitoring	NOUN
framr-1679	84	24	.	.	PUNCT
framr-1679	85	1	financial	financial	ADJ
framr-1679	85	2	risk	risk	NOUN
framr-1679	85	3	and	and	CCONJ
framr-1679	85	4	management	management	NOUN
framr-1679	85	5	reviews	review	NOUN
framr-1679	85	6	,	,	PUNCT
framr-1679	85	7	2021	2021	NUM
framr-1679	85	8	,	,	PUNCT
framr-1679	85	9	7(1	7(1	NUM
framr-1679	85	10	):	):	PUNCT
framr-1679	85	11	67	67	NUM
framr-1679	85	12	-	-	SYM
framr-1679	85	13	77	77	NUM
framr-1679	85	14	70	70	NUM
framr-1679	85	15	©	©	PROPN
framr-1679	85	16	2021	2021	NUM
framr-1679	85	17	conscientia	conscientia	PROPN
framr-1679	85	18	beam	beam	PROPN
framr-1679	85	19	.	.	PUNCT
framr-1679	86	1	all	all	DET
framr-1679	86	2	rights	right	NOUN
framr-1679	86	3	reserved	reserve	VERB
framr-1679	86	4	.	.	PUNCT
framr-1679	87	1	figure-1	figure-1	NOUN
framr-1679	87	2	.	.	PUNCT
framr-1679	87	3	risk	risk	NOUN
framr-1679	87	4	management	management	NOUN
framr-1679	87	5	cycle	cycle	NOUN
framr-1679	87	6	,	,	PUNCT
framr-1679	87	7	designed	design	VERB
framr-1679	87	8	by	by	ADP
framr-1679	87	9	the	the	DET
framr-1679	87	10	authors	author	NOUN
framr-1679	87	11	.	.	PUNCT
framr-1679	88	1	2.1.2.1	2.1.2.1	NUM
framr-1679	88	2	.	.	NOUN
framr-1679	88	3	risk	risk	NOUN
framr-1679	88	4	identification	identification	NOUN
framr-1679	88	5	this	this	PRON
framr-1679	88	6	involves	involve	VERB
framr-1679	88	7	identifying	identify	VERB
framr-1679	88	8	the	the	DET
framr-1679	88	9	threats	threat	NOUN
framr-1679	88	10	and	and	CCONJ
framr-1679	88	11	uncertainties	uncertainty	NOUN
framr-1679	88	12	associated	associate	VERB
framr-1679	88	13	with	with	ADP
framr-1679	88	14	organization	organization	NOUN
framr-1679	88	15	objective	objective	NOUN
framr-1679	88	16	.	.	PUNCT
framr-1679	89	1	it	it	PRON
framr-1679	89	2	entails	entail	VERB
framr-1679	89	3	cataloging	catalog	VERB
framr-1679	89	4	likely	likely	ADJ
framr-1679	89	5	risks	risk	NOUN
framr-1679	89	6	by	by	ADP
framr-1679	89	7	using	use	VERB
framr-1679	89	8	breakdown	breakdown	ADJ
framr-1679	89	9	structure	structure	NOUN
framr-1679	89	10	,	,	PUNCT
framr-1679	89	11	arranging	arrange	VERB
framr-1679	89	12	them	they	PRON
framr-1679	89	13	with	with	ADP
framr-1679	89	14	the	the	DET
framr-1679	89	15	details	detail	NOUN
framr-1679	89	16	and	and	CCONJ
framr-1679	89	17	entered	enter	VERB
framr-1679	89	18	into	into	ADP
framr-1679	89	19	a	a	DET
framr-1679	89	20	project	project	NOUN
framr-1679	89	21	risk	risk	NOUN
framr-1679	89	22	log	log	NOUN
framr-1679	89	23	or	or	CCONJ
framr-1679	89	24	risk	risk	NOUN
framr-1679	89	25	register	register	NOUN
framr-1679	89	26	.	.	PUNCT
framr-1679	90	1	with	with	ADP
framr-1679	90	2	this	this	PRON
framr-1679	90	3	,	,	PUNCT
framr-1679	90	4	it	it	PRON
framr-1679	90	5	is	be	AUX
framr-1679	90	6	easier	easy	ADJ
framr-1679	90	7	the	the	DET
framr-1679	90	8	related	related	ADJ
framr-1679	90	9	team	team	NOUN
framr-1679	90	10	to	to	PART
framr-1679	90	11	recognize	recognize	VERB
framr-1679	90	12	and	and	CCONJ
framr-1679	90	13	measure	measure	VERB
framr-1679	90	14	potential	potential	ADJ
framr-1679	90	15	threat	threat	NOUN
framr-1679	90	16	to	to	ADP
framr-1679	90	17	the	the	DET
framr-1679	90	18	organization	organization	NOUN
framr-1679	90	19	.	.	PUNCT
framr-1679	91	1	2.1.2.2	2.1.2.2	NUM
framr-1679	91	2	.	.	PUNCT
framr-1679	91	3	risk	risk	NOUN
framr-1679	91	4	evaluation	evaluation	NOUN
framr-1679	91	5	this	this	PRON
framr-1679	91	6	is	be	AUX
framr-1679	91	7	the	the	DET
framr-1679	91	8	estimation	estimation	NOUN
framr-1679	91	9	of	of	ADP
framr-1679	91	10	possibility	possibility	NOUN
framr-1679	91	11	and	and	CCONJ
framr-1679	91	12	consequences	consequence	NOUN
framr-1679	91	13	of	of	ADP
framr-1679	91	14	each	each	DET
framr-1679	91	15	risk	risk	NOUN
framr-1679	91	16	to	to	PART
framr-1679	91	17	figure	figure	VERB
framr-1679	91	18	out	out	ADP
framr-1679	91	19	the	the	DET
framr-1679	91	20	area	area	NOUN
framr-1679	91	21	of	of	ADP
framr-1679	91	22	utmost	utmost	ADJ
framr-1679	91	23	need	need	NOUN
framr-1679	91	24	.	.	PUNCT
framr-1679	92	1	factors	factor	NOUN
framr-1679	92	2	such	such	ADJ
framr-1679	92	3	as	as	ADP
framr-1679	92	4	time	time	NOUN
framr-1679	92	5	lost	lose	VERB
framr-1679	92	6	,	,	PUNCT
framr-1679	92	7	decrease	decrease	NOUN
framr-1679	92	8	in	in	ADP
framr-1679	92	9	returns	return	NOUN
framr-1679	92	10	,	,	PUNCT
framr-1679	92	11	image	image	NOUN
framr-1679	92	12	loss	loss	NOUN
framr-1679	92	13	and	and	CCONJ
framr-1679	92	14	stringency	stringency	NOUN
framr-1679	92	15	of	of	ADP
framr-1679	92	16	influence	influence	NOUN
framr-1679	92	17	are	be	AUX
framr-1679	92	18	all	all	PRON
framr-1679	92	19	importantly	importantly	ADV
framr-1679	92	20	considered	consider	VERB
framr-1679	92	21	in	in	ADP
framr-1679	92	22	risk	risk	NOUN
framr-1679	92	23	evaluation	evaluation	NOUN
framr-1679	92	24	.	.	PUNCT
framr-1679	93	1	risk	risk	NOUN
framr-1679	93	2	can	can	AUX
framr-1679	93	3	be	be	AUX
framr-1679	93	4	classified	classify	VERB
framr-1679	93	5	into	into	ADP
framr-1679	93	6	high	high	ADJ
framr-1679	93	7	and	and	CCONJ
framr-1679	93	8	low	low	ADJ
framr-1679	93	9	risk	risk	NOUN
framr-1679	93	10	.	.	PUNCT
framr-1679	94	1	as	as	ADP
framr-1679	94	2	identified	identify	VERB
framr-1679	94	3	base	base	NOUN
framr-1679	94	4	on	on	ADP
framr-1679	94	5	their	their	PRON
framr-1679	94	6	effect	effect	NOUN
framr-1679	94	7	those	those	PRON
framr-1679	94	8	that	that	PRON
framr-1679	94	9	placed	place	VERB
framr-1679	94	10	organization	organization	NOUN
framr-1679	94	11	on	on	ADP
framr-1679	94	12	standstill	standstill	NOUN
framr-1679	94	13	and	and	CCONJ
framr-1679	94	14	those	those	PRON
framr-1679	94	15	with	with	ADP
framr-1679	94	16	minor	minor	ADJ
framr-1679	94	17	effect	effect	NOUN
framr-1679	94	18	.	.	PUNCT
framr-1679	95	1	also	also	ADV
framr-1679	95	2	,	,	PUNCT
framr-1679	95	3	this	this	DET
framr-1679	95	4	step	step	NOUN
framr-1679	95	5	includes	include	VERB
framr-1679	95	6	the	the	DET
framr-1679	95	7	outline	outline	NOUN
framr-1679	95	8	of	of	ADP
framr-1679	95	9	risk	risk	NOUN
framr-1679	95	10	to	to	ADP
framr-1679	95	11	documents	document	NOUN
framr-1679	95	12	,	,	PUNCT
framr-1679	95	13	policies	policy	NOUN
framr-1679	95	14	,	,	PUNCT
framr-1679	95	15	procedures	procedure	NOUN
framr-1679	95	16	and	and	CCONJ
framr-1679	95	17	business	business	NOUN
framr-1679	95	18	procedures	procedure	NOUN
framr-1679	95	19	.	.	PUNCT
framr-1679	96	1	this	this	DET
framr-1679	96	2	help	help	NOUN
framr-1679	96	3	to	to	PART
framr-1679	96	4	discover	discover	VERB
framr-1679	96	5	shared	shared	ADJ
framr-1679	96	6	problem	problem	NOUN
framr-1679	96	7	across	across	ADP
framr-1679	96	8	board	board	NOUN
framr-1679	96	9	and	and	CCONJ
framr-1679	96	10	restrategise	restrategise	NOUN
framr-1679	96	11	for	for	ADP
framr-1679	96	12	a	a	DET
framr-1679	96	13	better	well	ADJ
framr-1679	96	14	future	future	ADJ
framr-1679	96	15	management	management	NOUN
framr-1679	96	16	purpose	purpose	NOUN
framr-1679	96	17	.	.	PUNCT
framr-1679	97	1	2.1.2.3	2.1.2.3	X
framr-1679	97	2	.	.	PUNCT
framr-1679	97	3	risk	risk	NOUN
framr-1679	97	4	ranking	rank	VERB
framr-1679	97	5	this	this	DET
framr-1679	97	6	involves	involve	VERB
framr-1679	97	7	arranging	arrange	VERB
framr-1679	97	8	the	the	DET
framr-1679	97	9	analyzed	analyze	VERB
framr-1679	97	10	risk	risk	NOUN
framr-1679	97	11	by	by	ADP
framr-1679	97	12	weighting	weight	VERB
framr-1679	97	13	both	both	CCONJ
framr-1679	97	14	the	the	DET
framr-1679	97	15	possibility	possibility	NOUN
framr-1679	97	16	of	of	ADP
framr-1679	97	17	its	its	PRON
framr-1679	97	18	manifestation	manifestation	NOUN
framr-1679	97	19	and	and	CCONJ
framr-1679	97	20	the	the	DET
framr-1679	97	21	potential	potential	ADJ
framr-1679	97	22	consequence	consequence	NOUN
framr-1679	97	23	on	on	ADP
framr-1679	97	24	the	the	DET
framr-1679	97	25	organization	organization	NOUN
framr-1679	97	26	.	.	PUNCT
framr-1679	98	1	this	this	PRON
framr-1679	98	2	means	mean	VERB
framr-1679	98	3	that	that	SCONJ
framr-1679	98	4	the	the	DET
framr-1679	98	5	risk	risk	NOUN
framr-1679	98	6	with	with	ADP
framr-1679	98	7	highest	high	ADJ
framr-1679	98	8	probability	probability	NOUN
framr-1679	98	9	and	and	CCONJ
framr-1679	98	10	potential	potential	ADJ
framr-1679	98	11	effect	effect	NOUN
framr-1679	98	12	takes	take	VERB
framr-1679	98	13	the	the	DET
framr-1679	98	14	most	most	ADJ
framr-1679	98	15	priorities	priority	NOUN
framr-1679	98	16	while	while	SCONJ
framr-1679	98	17	the	the	DET
framr-1679	98	18	risk	risk	NOUN
framr-1679	98	19	with	with	ADP
framr-1679	98	20	the	the	DET
framr-1679	98	21	lowest	low	ADJ
framr-1679	98	22	likelihood	likelihood	NOUN
framr-1679	98	23	and	and	CCONJ
framr-1679	98	24	potential	potential	ADJ
framr-1679	98	25	effect	effect	NOUN
framr-1679	98	26	takes	take	VERB
framr-1679	98	27	the	the	DET
framr-1679	98	28	least	least	ADJ
framr-1679	98	29	priority	priority	NOUN
framr-1679	98	30	.	.	PUNCT
framr-1679	99	1	as	as	ADP
framr-1679	99	2	such	such	ADJ
framr-1679	99	3	,	,	PUNCT
framr-1679	99	4	the	the	DET
framr-1679	99	5	process	process	NOUN
framr-1679	99	6	helps	help	VERB
framr-1679	99	7	in	in	ADP
framr-1679	99	8	determine	determine	NOUN
framr-1679	99	9	where	where	SCONJ
framr-1679	99	10	the	the	DET
framr-1679	99	11	areas	area	NOUN
framr-1679	99	12	to	to	PART
framr-1679	99	13	be	be	AUX
framr-1679	99	14	focused	focus	VERB
framr-1679	99	15	by	by	ADP
framr-1679	99	16	the	the	DET
framr-1679	99	17	team	team	NOUN
framr-1679	99	18	.	.	PUNCT
framr-1679	100	1	also	also	ADV
framr-1679	100	2	,	,	PUNCT
framr-1679	100	3	it	it	PRON
framr-1679	100	4	allows	allow	VERB
framr-1679	100	5	organization	organization	NOUN
framr-1679	100	6	to	to	PART
framr-1679	100	7	have	have	VERB
framr-1679	100	8	a	a	DET
framr-1679	100	9	general	general	ADJ
framr-1679	100	10	view	view	NOUN
framr-1679	100	11	of	of	ADP
framr-1679	100	12	the	the	DET
framr-1679	100	13	risk	risk	NOUN
framr-1679	100	14	exposure	exposure	NOUN
framr-1679	100	15	of	of	ADP
framr-1679	100	16	the	the	DET
framr-1679	100	17	whole	whole	ADJ
framr-1679	100	18	organization	organization	NOUN
framr-1679	100	19	2.1.2.4	2.1.2.4	NUM
framr-1679	100	20	.	.	PUNCT
framr-1679	101	1	risk	risk	NOUN
framr-1679	101	2	treatment	treatment	NOUN
framr-1679	101	3	this	this	PRON
framr-1679	101	4	involves	involve	VERB
framr-1679	101	5	exploring	explore	VERB
framr-1679	101	6	the	the	DET
framr-1679	101	7	team	team	NOUN
framr-1679	101	8	wealth	wealth	NOUN
framr-1679	101	9	efficiently	efficiently	ADV
framr-1679	101	10	in	in	ADP
framr-1679	101	11	either	either	CCONJ
framr-1679	101	12	unravelling	unravel	VERB
framr-1679	101	13	or	or	CCONJ
framr-1679	101	14	at	at	ADP
framr-1679	101	15	least	least	ADJ
framr-1679	101	16	mitigating	mitigate	VERB
framr-1679	101	17	the	the	DET
framr-1679	101	18	risk	risk	NOUN
framr-1679	101	19	.	.	PUNCT
framr-1679	102	1	it	it	PRON
framr-1679	102	2	requires	require	VERB
framr-1679	102	3	discovery	discovery	NOUN
framr-1679	102	4	the	the	DET
framr-1679	102	5	desirable	desirable	ADJ
framr-1679	102	6	means	mean	NOUN
framr-1679	102	7	,	,	PUNCT
framr-1679	102	8	like	like	ADP
framr-1679	102	9	“	"	PUNCT
framr-1679	102	10	men	man	NOUN
framr-1679	102	11	and	and	CCONJ
framr-1679	102	12	money	money	NOUN
framr-1679	102	13	”	"	PUNCT
framr-1679	102	14	,	,	PUNCT
framr-1679	102	15	and	and	CCONJ
framr-1679	102	16	essential	essential	ADJ
framr-1679	102	17	leverage	leverage	NOUN
framr-1679	102	18	needed	need	VERB
framr-1679	102	19	by	by	ADP
framr-1679	102	20	the	the	DET
framr-1679	102	21	organisation	organisation	NOUN
framr-1679	102	22	.	.	PUNCT
framr-1679	103	1	information	information	NOUN
framr-1679	103	2	dissemination	dissemination	NOUN
framr-1679	103	3	and	and	CCONJ
framr-1679	103	4	training	training	NOUN
framr-1679	103	5	should	should	AUX
framr-1679	103	6	not	not	PART
framr-1679	103	7	be	be	AUX
framr-1679	103	8	left	leave	VERB
framr-1679	103	9	out	out	ADP
framr-1679	103	10	.	.	PUNCT
framr-1679	104	1	also	also	ADV
framr-1679	104	2	,	,	PUNCT
framr-1679	104	3	meetings	meeting	NOUN
framr-1679	104	4	instituted	institute	VERB
framr-1679	104	5	that	that	SCONJ
framr-1679	104	6	everyone	everyone	PRON
framr-1679	104	7	can	can	AUX
framr-1679	104	8	discuss	discuss	VERB
framr-1679	104	9	regarding	regard	VERB
framr-1679	104	10	risk	risk	NOUN
framr-1679	104	11	and	and	CCONJ
framr-1679	104	12	the	the	DET
framr-1679	104	13	solution	solution	NOUN
framr-1679	104	14	proffers	proffer	NOUN
framr-1679	104	15	.	.	PUNCT
framr-1679	105	1	2.1.2.5	2.1.2.5	NUM
framr-1679	105	2	.	.	PUNCT
framr-1679	105	3	risk	risk	NOUN
framr-1679	105	4	monitoring	monitoring	NOUN
framr-1679	105	5	at	at	ADP
framr-1679	105	6	this	this	DET
framr-1679	105	7	stage	stage	NOUN
framr-1679	105	8	,	,	PUNCT
framr-1679	105	9	the	the	DET
framr-1679	105	10	proposal	proposal	NOUN
framr-1679	105	11	must	must	AUX
framr-1679	105	12	have	have	AUX
framr-1679	105	13	been	be	AUX
framr-1679	105	14	established	establish	VERB
framr-1679	105	15	it	it	PRON
framr-1679	105	16	functionality	functionality	NOUN
framr-1679	105	17	and	and	CCONJ
framr-1679	105	18	effectiveness	effectiveness	NOUN
framr-1679	105	19	.	.	PUNCT
framr-1679	106	1	notable	notable	ADJ
framr-1679	106	2	fluxes	flux	NOUN
framr-1679	106	3	or	or	CCONJ
framr-1679	106	4	revision	revision	NOUN
framr-1679	106	5	required	require	VERB
framr-1679	106	6	must	must	AUX
framr-1679	106	7	have	have	AUX
framr-1679	106	8	been	be	AUX
framr-1679	106	9	recognised	recognise	VERB
framr-1679	106	10	.	.	PUNCT
framr-1679	107	1	under	under	ADP
framr-1679	107	2	the	the	DET
framr-1679	107	3	manual	manual	ADJ
framr-1679	107	4	system	system	NOUN
framr-1679	107	5	,	,	PUNCT
framr-1679	107	6	monitoring	monitoring	NOUN
framr-1679	107	7	happens	happen	VERB
framr-1679	107	8	through	through	ADP
framr-1679	107	9	industrious	industrious	ADJ
framr-1679	107	10	financial	financial	ADJ
framr-1679	107	11	risk	risk	NOUN
framr-1679	107	12	and	and	CCONJ
framr-1679	107	13	management	management	NOUN
framr-1679	107	14	reviews	review	NOUN
framr-1679	107	15	,	,	PUNCT
framr-1679	107	16	2021	2021	NUM
framr-1679	107	17	,	,	PUNCT
framr-1679	107	18	7(1	7(1	NUM
framr-1679	107	19	):	):	PUNCT
framr-1679	107	20	67	67	NUM
framr-1679	107	21	-	-	SYM
framr-1679	107	22	77	77	NUM
framr-1679	107	23	71	71	NUM
framr-1679	107	24	©	©	PROPN
framr-1679	107	25	2021	2021	NUM
framr-1679	107	26	conscientia	conscientia	PROPN
framr-1679	107	27	beam	beam	PROPN
framr-1679	107	28	.	.	PUNCT
framr-1679	108	1	all	all	DET
framr-1679	108	2	rights	right	NOUN
framr-1679	108	3	reserved	reserve	VERB
framr-1679	108	4	.	.	PUNCT
framr-1679	109	1	worker	worker	NOUN
framr-1679	109	2	who	who	PRON
framr-1679	109	3	keep	keep	VERB
framr-1679	109	4	close	close	ADJ
framr-1679	109	5	watch	watch	NOUN
framr-1679	109	6	on	on	ADP
framr-1679	109	7	total	total	ADJ
framr-1679	109	8	risk	risk	NOUN
framr-1679	109	9	components	component	NOUN
framr-1679	109	10	.	.	PUNCT
framr-1679	110	1	but	but	CCONJ
framr-1679	110	2	,	,	PUNCT
framr-1679	110	3	in	in	ADP
framr-1679	110	4	a	a	DET
framr-1679	110	5	computerized	computerized	ADJ
framr-1679	110	6	environment	environment	NOUN
framr-1679	110	7	,	,	PUNCT
framr-1679	110	8	whole	whole	ADJ
framr-1679	110	9	risk	risk	NOUN
framr-1679	110	10	framework	framework	NOUN
framr-1679	110	11	is	be	AUX
framr-1679	110	12	being	be	AUX
framr-1679	110	13	watched	watch	VERB
framr-1679	110	14	by	by	ADP
framr-1679	110	15	the	the	DET
framr-1679	110	16	digitalised	digitalised	ADJ
framr-1679	110	17	system	system	NOUN
framr-1679	110	18	.	.	PUNCT
framr-1679	111	1	any	any	DET
framr-1679	111	2	change	change	NOUN
framr-1679	111	3	is	be	AUX
framr-1679	111	4	immediately	immediately	ADV
framr-1679	111	5	noticeable	noticeable	ADJ
framr-1679	111	6	to	to	ADP
framr-1679	111	7	all	all	PRON
framr-1679	111	8	.	.	PUNCT
framr-1679	112	1	therefore	therefore	ADV
framr-1679	112	2	,	,	PUNCT
framr-1679	112	3	the	the	DET
framr-1679	112	4	team	team	NOUN
framr-1679	112	5	may	may	AUX
framr-1679	112	6	need	need	VERB
framr-1679	112	7	to	to	PART
framr-1679	112	8	work	work	VERB
framr-1679	112	9	over	over	ADP
framr-1679	112	10	or	or	CCONJ
framr-1679	112	11	sometimes	sometimes	ADV
framr-1679	112	12	a	a	DET
framr-1679	112	13	new	new	ADJ
framr-1679	112	14	process	process	NOUN
framr-1679	112	15	may	may	AUX
framr-1679	112	16	be	be	AUX
framr-1679	112	17	needed	need	VERB
framr-1679	112	18	if	if	SCONJ
framr-1679	112	19	the	the	DET
framr-1679	112	20	implemented	implement	VERB
framr-1679	112	21	tactic	tactic	NOUN
framr-1679	112	22	is	be	AUX
framr-1679	112	23	not	not	PART
framr-1679	112	24	effective	effective	ADJ
framr-1679	112	25	.	.	PUNCT
framr-1679	113	1	2.1.3	2.1.3	NUM
framr-1679	113	2	.	.	PUNCT
framr-1679	113	3	financial	financial	ADJ
framr-1679	113	4	performance	performance	NOUN
framr-1679	113	5	performance	performance	NOUN
framr-1679	113	6	entails	entail	VERB
framr-1679	113	7	the	the	DET
framr-1679	113	8	capability	capability	NOUN
framr-1679	113	9	of	of	ADP
framr-1679	113	10	an	an	DET
framr-1679	113	11	organisation	organisation	NOUN
framr-1679	113	12	to	to	PART
framr-1679	113	13	increase	increase	VERB
framr-1679	113	14	and	and	CCONJ
framr-1679	113	15	manage	manage	VERB
framr-1679	113	16	its	its	PRON
framr-1679	113	17	funds	fund	NOUN
framr-1679	113	18	in	in	ADP
framr-1679	113	19	diverse	diverse	ADJ
framr-1679	113	20	positive	positive	ADJ
framr-1679	113	21	ways	way	NOUN
framr-1679	113	22	so	so	SCONJ
framr-1679	113	23	as	as	SCONJ
framr-1679	113	24	to	to	PART
framr-1679	113	25	develop	develop	VERB
framr-1679	113	26	competitive	competitive	ADJ
framr-1679	113	27	advantages	advantage	NOUN
framr-1679	113	28	(	(	PUNCT
framr-1679	113	29	iswatia	iswatia	PROPN
framr-1679	113	30	&	&	CCONJ
framr-1679	113	31	anshoria	anshoria	PROPN
framr-1679	113	32	,	,	PUNCT
framr-1679	113	33	2007	2007	NUM
framr-1679	113	34	)	)	PUNCT
framr-1679	113	35	.	.	PUNCT
framr-1679	114	1	firm	firm	ADJ
framr-1679	114	2	performance	performance	NOUN
framr-1679	114	3	can	can	AUX
framr-1679	114	4	also	also	ADV
framr-1679	114	5	be	be	AUX
framr-1679	114	6	described	describe	VERB
framr-1679	114	7	as	as	ADP
framr-1679	114	8	how	how	SCONJ
framr-1679	114	9	healthy	healthy	ADJ
framr-1679	114	10	an	an	DET
framr-1679	114	11	organization	organization	NOUN
framr-1679	114	12	can	can	AUX
framr-1679	114	13	apply	apply	VERB
framr-1679	114	14	its	its	PRON
framr-1679	114	15	assets	asset	NOUN
framr-1679	114	16	in	in	ADP
framr-1679	114	17	other	other	ADJ
framr-1679	114	18	to	to	PART
framr-1679	114	19	generate	generate	VERB
framr-1679	114	20	revenue	revenue	NOUN
framr-1679	114	21	(	(	PUNCT
framr-1679	114	22	samina	samina	PROPN
framr-1679	114	23	&	&	CCONJ
framr-1679	114	24	ayub	ayub	PROPN
framr-1679	114	25	,	,	PUNCT
framr-1679	114	26	2013	2013	NUM
framr-1679	114	27	)	)	PUNCT
framr-1679	114	28	.	.	PUNCT
framr-1679	115	1	it	it	PRON
framr-1679	115	2	defines	define	VERB
framr-1679	115	3	the	the	DET
framr-1679	115	4	technique	technique	NOUN
framr-1679	115	5	that	that	SCONJ
framr-1679	115	6	firms	firm	NOUN
framr-1679	115	7	’	'	PUNCT
framr-1679	115	8	resources	resource	NOUN
framr-1679	115	9	,	,	PUNCT
framr-1679	115	10	man	man	NOUN
framr-1679	115	11	,	,	PUNCT
framr-1679	115	12	material	material	NOUN
framr-1679	115	13	,	,	PUNCT
framr-1679	115	14	machine	machine	NOUN
framr-1679	115	15	and	and	CCONJ
framr-1679	115	16	money	money	NOUN
framr-1679	115	17	are	be	AUX
framr-1679	115	18	utilized	utilize	VERB
framr-1679	115	19	in	in	ADP
framr-1679	115	20	other	other	ADJ
framr-1679	115	21	to	to	ADP
framr-1679	115	22	maximizing	maximize	VERB
framr-1679	115	23	organization	organization	NOUN
framr-1679	115	24	objectives	objective	NOUN
framr-1679	115	25	.	.	PUNCT
framr-1679	116	1	sometimes	sometimes	ADV
framr-1679	116	2	,	,	PUNCT
framr-1679	116	3	performance	performance	NOUN
framr-1679	116	4	and	and	CCONJ
framr-1679	116	5	profit	profit	NOUN
framr-1679	116	6	are	be	AUX
framr-1679	116	7	used	use	VERB
framr-1679	116	8	interchangeably	interchangeably	ADV
framr-1679	116	9	,	,	PUNCT
framr-1679	116	10	but	but	CCONJ
framr-1679	116	11	there	there	PRON
framr-1679	116	12	is	be	VERB
framr-1679	116	13	clear	clear	ADJ
framr-1679	116	14	difference	difference	NOUN
framr-1679	116	15	between	between	ADP
framr-1679	116	16	them	they	PRON
framr-1679	116	17	.	.	PUNCT
framr-1679	117	1	while	while	SCONJ
framr-1679	117	2	profit	profit	NOUN
framr-1679	117	3	is	be	AUX
framr-1679	117	4	the	the	DET
framr-1679	117	5	overall	overall	ADJ
framr-1679	117	6	revenue	revenue	NOUN
framr-1679	117	7	earned	earn	VERB
framr-1679	117	8	by	by	ADP
framr-1679	117	9	an	an	DET
framr-1679	117	10	organization	organization	NOUN
framr-1679	117	11	,	,	PUNCT
framr-1679	117	12	performance	performance	NOUN
framr-1679	117	13	refers	refer	VERB
framr-1679	117	14	to	to	ADP
framr-1679	117	15	the	the	DET
framr-1679	117	16	capability	capability	NOUN
framr-1679	117	17	of	of	ADP
framr-1679	117	18	the	the	DET
framr-1679	117	19	organization	organization	NOUN
framr-1679	117	20	to	to	PART
framr-1679	117	21	realize	realize	VERB
framr-1679	117	22	return	return	NOUN
framr-1679	117	23	on	on	ADP
framr-1679	117	24	all	all	DET
framr-1679	117	25	the	the	DET
framr-1679	117	26	resources	resource	NOUN
framr-1679	117	27	employed	employ	VERB
framr-1679	117	28	in	in	ADP
framr-1679	117	29	business	business	NOUN
framr-1679	117	30	.	.	PUNCT
framr-1679	118	1	firm	firm	PROPN
framr-1679	118	2	’s	’s	PART
framr-1679	118	3	performance	performance	NOUN
framr-1679	118	4	is	be	AUX
framr-1679	118	5	a	a	DET
framr-1679	118	6	concept	concept	NOUN
framr-1679	118	7	that	that	PRON
framr-1679	118	8	explains	explain	VERB
framr-1679	118	9	the	the	DET
framr-1679	118	10	proficiency	proficiency	NOUN
framr-1679	118	11	of	of	ADP
framr-1679	118	12	an	an	DET
framr-1679	118	13	organisation	organisation	NOUN
framr-1679	118	14	to	to	PART
framr-1679	118	15	be	be	AUX
framr-1679	118	16	profitable	profitable	ADJ
framr-1679	118	17	in	in	ADP
framr-1679	118	18	its	its	PRON
framr-1679	118	19	dealing	dealing	NOUN
framr-1679	118	20	.	.	PUNCT
framr-1679	119	1	it	it	PRON
framr-1679	119	2	measures	measure	VERB
framr-1679	119	3	level	level	NOUN
framr-1679	119	4	of	of	ADP
framr-1679	119	5	efficiency	efficiency	NOUN
framr-1679	119	6	of	of	ADP
framr-1679	119	7	a	a	DET
framr-1679	119	8	firm	firm	NOUN
framr-1679	119	9	by	by	ADP
framr-1679	119	10	using	use	VERB
framr-1679	119	11	the	the	DET
framr-1679	119	12	available	available	ADJ
framr-1679	119	13	fund	fund	NOUN
framr-1679	119	14	to	to	PART
framr-1679	119	15	achieve	achieve	VERB
framr-1679	119	16	the	the	DET
framr-1679	119	17	projected	project	VERB
framr-1679	119	18	profit	profit	NOUN
framr-1679	119	19	goal	goal	NOUN
framr-1679	119	20	.	.	PUNCT
framr-1679	120	1	2.1.4	2.1.4	NUM
framr-1679	120	2	.	.	PUNCT
framr-1679	120	3	risk	risk	NOUN
framr-1679	120	4	management	management	NOUN
framr-1679	120	5	and	and	CCONJ
framr-1679	120	6	performance	performance	NOUN
framr-1679	120	7	a	a	DET
framr-1679	120	8	poor	poor	ADJ
framr-1679	120	9	firm	firm	ADJ
framr-1679	120	10	performance	performance	NOUN
framr-1679	120	11	results	result	NOUN
framr-1679	120	12	from	from	ADP
framr-1679	120	13	inability	inability	NOUN
framr-1679	120	14	of	of	ADP
framr-1679	120	15	organisation	organisation	NOUN
framr-1679	120	16	to	to	PART
framr-1679	120	17	reduce	reduce	VERB
framr-1679	120	18	,	,	PUNCT
framr-1679	120	19	regulate	regulate	VERB
framr-1679	120	20	,	,	PUNCT
framr-1679	120	21	and	and	CCONJ
framr-1679	120	22	evaluate	evaluate	VERB
framr-1679	120	23	risk	risk	NOUN
framr-1679	120	24	.	.	PUNCT
framr-1679	121	1	practically	practically	ADV
framr-1679	121	2	,	,	PUNCT
framr-1679	121	3	a	a	DET
framr-1679	121	4	good	good	ADJ
framr-1679	121	5	risk	risk	NOUN
framr-1679	121	6	management	management	NOUN
framr-1679	121	7	capability	capability	NOUN
framr-1679	121	8	will	will	AUX
framr-1679	121	9	enhance	enhance	VERB
framr-1679	121	10	performance	performance	NOUN
framr-1679	121	11	,	,	PUNCT
framr-1679	121	12	regular	regular	ADJ
framr-1679	121	13	it	it	PRON
framr-1679	121	14	valuations	valuation	VERB
framr-1679	121	15	,	,	PUNCT
framr-1679	121	16	and	and	CCONJ
framr-1679	121	17	change	change	VERB
framr-1679	121	18	in	in	ADP
framr-1679	121	19	customers	customer	NOUN
framr-1679	121	20	assumption	assumption	NOUN
framr-1679	121	21	,	,	PUNCT
framr-1679	121	22	muneer	muneer	NOUN
framr-1679	121	23	(	(	PUNCT
framr-1679	121	24	2020	2020	NUM
framr-1679	121	25	)	)	PUNCT
framr-1679	121	26	.	.	PUNCT
framr-1679	122	1	risk	risk	NOUN
framr-1679	122	2	management	management	NOUN
framr-1679	122	3	enabled	enable	VERB
framr-1679	122	4	business	business	NOUN
framr-1679	122	5	organisation	organisation	NOUN
framr-1679	122	6	to	to	PART
framr-1679	122	7	recognize	recognize	VERB
framr-1679	122	8	,	,	PUNCT
framr-1679	122	9	overview	overview	NOUN
framr-1679	122	10	and	and	CCONJ
framr-1679	122	11	control	control	VERB
framr-1679	122	12	the	the	DET
framr-1679	122	13	exposures	exposure	NOUN
framr-1679	122	14	to	to	PART
framr-1679	122	15	risk	risk	NOUN
framr-1679	122	16	from	from	ADP
framr-1679	122	17	diverse	diverse	ADJ
framr-1679	122	18	area	area	NOUN
framr-1679	122	19	in	in	ADP
framr-1679	122	20	other	other	ADJ
framr-1679	122	21	to	to	PART
framr-1679	122	22	enhance	enhance	VERB
framr-1679	122	23	firm	firm	ADJ
framr-1679	122	24	performance	performance	NOUN
framr-1679	122	25	.	.	PUNCT
framr-1679	123	1	risk	risk	NOUN
framr-1679	123	2	management	management	NOUN
framr-1679	123	3	also	also	ADV
framr-1679	123	4	maximizes	maximize	VERB
framr-1679	123	5	the	the	DET
framr-1679	123	6	organization	organization	NOUN
framr-1679	123	7	value	value	NOUN
framr-1679	123	8	and	and	CCONJ
framr-1679	123	9	guarantee	guarantee	VERB
framr-1679	123	10	that	that	SCONJ
framr-1679	123	11	the	the	DET
framr-1679	123	12	benefits	benefit	NOUN
framr-1679	123	13	surpass	surpass	VERB
framr-1679	123	14	the	the	DET
framr-1679	123	15	costs	cost	NOUN
framr-1679	123	16	.	.	PUNCT
framr-1679	124	1	the	the	DET
framr-1679	124	2	performance	performance	NOUN
framr-1679	124	3	of	of	ADP
framr-1679	124	4	the	the	DET
framr-1679	124	5	firm	firm	NOUN
framr-1679	124	6	is	be	AUX
framr-1679	124	7	strengthened	strengthen	VERB
framr-1679	124	8	by	by	ADP
framr-1679	124	9	risk	risk	NOUN
framr-1679	124	10	management	management	NOUN
framr-1679	124	11	strengthen	strengthen	VERB
framr-1679	124	12	performance	performance	NOUN
framr-1679	124	13	by	by	ADP
framr-1679	124	14	reducing	reduce	VERB
framr-1679	124	15	in	in	ADP
framr-1679	124	16	unforeseen	unforeseen	ADJ
framr-1679	124	17	cost	cost	NOUN
framr-1679	124	18	and	and	CCONJ
framr-1679	124	19	positive	positive	ADJ
framr-1679	124	20	development	development	NOUN
framr-1679	124	21	in	in	ADP
framr-1679	124	22	risk	risk	NOUN
framr-1679	124	23	culture	culture	NOUN
framr-1679	124	24	of	of	ADP
framr-1679	124	25	the	the	DET
framr-1679	124	26	organization	organization	NOUN
framr-1679	124	27	(	(	PUNCT
framr-1679	124	28	teece	teece	PROPN
framr-1679	124	29	,	,	PUNCT
framr-1679	124	30	peteraf	peteraf	NOUN
framr-1679	124	31	,	,	PUNCT
framr-1679	124	32	&	&	CCONJ
framr-1679	124	33	leih	leih	PROPN
framr-1679	124	34	,	,	PUNCT
framr-1679	124	35	2016	2016	NUM
framr-1679	124	36	)	)	PUNCT
framr-1679	124	37	.	.	PUNCT
framr-1679	125	1	studies	study	NOUN
framr-1679	125	2	available	available	ADJ
framr-1679	125	3	on	on	ADP
framr-1679	125	4	risk	risk	NOUN
framr-1679	125	5	management	management	NOUN
framr-1679	125	6	and	and	CCONJ
framr-1679	125	7	performance	performance	NOUN
framr-1679	125	8	showed	show	VERB
framr-1679	125	9	different	different	ADJ
framr-1679	125	10	opinions	opinion	NOUN
framr-1679	125	11	on	on	ADP
framr-1679	125	12	the	the	DET
framr-1679	125	13	effect	effect	NOUN
framr-1679	125	14	of	of	ADP
framr-1679	125	15	firm	firm	ADJ
framr-1679	125	16	performance	performance	NOUN
framr-1679	125	17	on	on	ADP
framr-1679	125	18	risk	risk	NOUN
framr-1679	125	19	management	management	NOUN
framr-1679	125	20	.	.	PUNCT
framr-1679	126	1	for	for	ADP
framr-1679	126	2	instance	instance	NOUN
framr-1679	126	3	,	,	PUNCT
framr-1679	126	4	ugwuanyi	ugwuanyi	PROPN
framr-1679	126	5	and	and	CCONJ
framr-1679	126	6	ibe	ibe	PROPN
framr-1679	126	7	(	(	PUNCT
framr-1679	126	8	2012	2012	NUM
framr-1679	126	9	)	)	PUNCT
framr-1679	126	10	assessed	assess	VERB
framr-1679	126	11	enterprise	enterprise	NOUN
framr-1679	126	12	risk	risk	NOUN
framr-1679	126	13	management	management	NOUN
framr-1679	126	14	and	and	CCONJ
framr-1679	126	15	performance	performance	NOUN
framr-1679	126	16	of	of	ADP
framr-1679	126	17	nigeria	nigeria	PROPN
framr-1679	126	18	’s	’s	PART
framr-1679	126	19	brewery	brewery	NOUN
framr-1679	126	20	industry	industry	NOUN
framr-1679	126	21	using	use	VERB
framr-1679	126	22	primary	primary	ADJ
framr-1679	126	23	data	datum	NOUN
framr-1679	126	24	analyzed	analyze	VERB
framr-1679	126	25	with	with	ADP
framr-1679	126	26	simple	simple	ADJ
framr-1679	126	27	percentages	percentage	NOUN
framr-1679	126	28	and	and	CCONJ
framr-1679	126	29	z	z	NOUN
framr-1679	126	30	-	-	PUNCT
framr-1679	126	31	statistics	statistic	NOUN
framr-1679	126	32	and	and	CCONJ
framr-1679	126	33	found	find	VERB
framr-1679	126	34	that	that	SCONJ
framr-1679	126	35	93	93	NUM
framr-1679	126	36	%	%	NOUN
framr-1679	126	37	of	of	ADP
framr-1679	126	38	respondent	respondent	NOUN
framr-1679	126	39	strongly	strongly	ADV
framr-1679	126	40	agreed	agree	VERB
framr-1679	126	41	or	or	CCONJ
framr-1679	126	42	agreed	agree	VERB
framr-1679	126	43	that	that	SCONJ
framr-1679	126	44	business	business	NOUN
framr-1679	126	45	risk	risk	NOUN
framr-1679	126	46	management	management	NOUN
framr-1679	126	47	could	could	AUX
framr-1679	126	48	effectively	effectively	ADV
framr-1679	126	49	enhance	enhance	VERB
framr-1679	126	50	the	the	DET
framr-1679	126	51	operations	operation	NOUN
framr-1679	126	52	of	of	ADP
framr-1679	126	53	firms	firm	NOUN
framr-1679	126	54	in	in	ADP
framr-1679	126	55	nigeria	nigeria	PROPN
framr-1679	126	56	.	.	PUNCT
framr-1679	127	1	muneer	muneer	NOUN
framr-1679	127	2	(	(	PUNCT
framr-1679	127	3	2020	2020	NUM
framr-1679	127	4	)	)	PUNCT
framr-1679	127	5	also	also	ADV
framr-1679	127	6	investigated	investigate	VERB
framr-1679	127	7	enterprise	enterprise	NOUN
framr-1679	127	8	risk	risk	NOUN
framr-1679	127	9	management	management	NOUN
framr-1679	127	10	and	and	CCONJ
framr-1679	127	11	performance	performance	NOUN
framr-1679	127	12	of	of	ADP
framr-1679	127	13	pakistan	pakistan	ADJ
framr-1679	127	14	manufacturing	manufacturing	NOUN
framr-1679	127	15	firms	firm	NOUN
framr-1679	127	16	using	use	VERB
framr-1679	127	17	primary	primary	ADJ
framr-1679	127	18	data	datum	NOUN
framr-1679	127	19	and	and	CCONJ
framr-1679	127	20	concluded	conclude	VERB
framr-1679	127	21	that	that	SCONJ
framr-1679	127	22	organizations	organization	NOUN
framr-1679	127	23	become	become	VERB
framr-1679	127	24	enterprise	enterprise	NOUN
framr-1679	127	25	risk	risk	NOUN
framr-1679	127	26	management	management	NOUN
framr-1679	127	27	enhances	enhance	VERB
framr-1679	127	28	organizational	organizational	ADJ
framr-1679	127	29	skill	skill	NOUN
framr-1679	127	30	on	on	ADP
framr-1679	127	31	operational	operational	ADJ
framr-1679	127	32	and	and	CCONJ
framr-1679	127	33	strategic	strategic	ADJ
framr-1679	127	34	decision	decision	NOUN
framr-1679	127	35	making	make	VERB
framr-1679	127	36	which	which	PRON
framr-1679	127	37	as	as	ADP
framr-1679	127	38	well	well	ADV
framr-1679	127	39	increase	increase	VERB
framr-1679	127	40	performance	performance	NOUN
framr-1679	127	41	.	.	PUNCT
framr-1679	128	1	other	other	ADJ
framr-1679	128	2	studies	study	NOUN
framr-1679	128	3	that	that	PRON
framr-1679	128	4	found	find	VERB
framr-1679	128	5	positive	positive	ADJ
framr-1679	128	6	impact	impact	NOUN
framr-1679	128	7	of	of	ADP
framr-1679	128	8	risk	risk	NOUN
framr-1679	128	9	management	management	NOUN
framr-1679	128	10	on	on	ADP
framr-1679	128	11	performance	performance	NOUN
framr-1679	128	12	among	among	ADP
framr-1679	128	13	others	other	NOUN
framr-1679	128	14	include	include	VERB
framr-1679	128	15	mugenda	mugenda	PROPN
framr-1679	128	16	et	et	PROPN
framr-1679	128	17	al	al	PROPN
framr-1679	128	18	.	.	PROPN
framr-1679	129	1	(	(	PUNCT
framr-1679	129	2	2012	2012	NUM
framr-1679	129	3	)	)	PUNCT
framr-1679	129	4	;	;	PUNCT
framr-1679	129	5	yahaya	yahaya	PROPN
framr-1679	129	6	et	et	PROPN
framr-1679	129	7	al	al	PROPN
framr-1679	129	8	.	.	PROPN
framr-1679	130	1	(	(	PUNCT
framr-1679	130	2	2015	2015	NUM
framr-1679	130	3	)	)	PUNCT
framr-1679	131	1	;	;	PUNCT
framr-1679	131	2	madembu	madembu	VERB
framr-1679	131	3	et	et	PROPN
framr-1679	131	4	al	al	PROPN
framr-1679	131	5	.	.	PROPN
framr-1679	132	1	(	(	PUNCT
framr-1679	132	2	2015	2015	NUM
framr-1679	132	3	)	)	PUNCT
framr-1679	132	4	and	and	CCONJ
framr-1679	132	5	soliman	soliman	NOUN
framr-1679	132	6	and	and	CCONJ
framr-1679	132	7	adam	adam	PROPN
framr-1679	132	8	(	(	PUNCT
framr-1679	132	9	2017	2017	NUM
framr-1679	132	10	)	)	PUNCT
framr-1679	132	11	.	.	PUNCT
framr-1679	133	1	2.2	2.2	NUM
framr-1679	133	2	.	.	PUNCT
framr-1679	134	1	theoretical	theoretical	ADJ
framr-1679	134	2	review	review	NOUN
framr-1679	134	3	2.2.1	2.2.1	NUM
framr-1679	134	4	.	.	PUNCT
framr-1679	134	5	liquidity	liquidity	NOUN
framr-1679	134	6	asset	asset	NOUN
framr-1679	134	7	theory	theory	NOUN
framr-1679	134	8	santomero	santomero	NOUN
framr-1679	134	9	(	(	PUNCT
framr-1679	134	10	1984	1984	NUM
framr-1679	134	11	)	)	PUNCT
framr-1679	134	12	viewed	view	VERB
framr-1679	134	13	states	state	NOUN
framr-1679	134	14	liquidity	liquidity	NOUN
framr-1679	134	15	risk	risk	NOUN
framr-1679	134	16	theory	theory	NOUN
framr-1679	134	17	as	as	ADP
framr-1679	134	18	the	the	DET
framr-1679	134	19	theory	theory	NOUN
framr-1679	134	20	that	that	PRON
framr-1679	134	21	express	express	VERB
framr-1679	134	22	risk	risk	NOUN
framr-1679	134	23	arising	arise	VERB
framr-1679	134	24	from	from	ADP
framr-1679	134	25	a	a	DET
framr-1679	134	26	firm	firm	NOUN
framr-1679	134	27	having	have	VERB
framr-1679	134	28	inability	inability	NOUN
framr-1679	134	29	to	to	PART
framr-1679	134	30	convert	convert	VERB
framr-1679	134	31	asset	asset	NOUN
framr-1679	134	32	to	to	PART
framr-1679	134	33	cash	cash	VERB
framr-1679	134	34	to	to	PART
framr-1679	134	35	meet	meet	VERB
framr-1679	134	36	it	it	PRON
framr-1679	134	37	present	present	ADJ
framr-1679	134	38	obligation	obligation	NOUN
framr-1679	134	39	or	or	CCONJ
framr-1679	134	40	demand	demand	NOUN
framr-1679	134	41	as	as	SCONJ
framr-1679	134	42	they	they	PRON
framr-1679	134	43	fall	fall	VERB
framr-1679	134	44	due	due	ADJ
framr-1679	134	45	.	.	PUNCT
framr-1679	135	1	liquidity	liquidity	NOUN
framr-1679	135	2	was	be	AUX
framr-1679	135	3	also	also	ADV
framr-1679	135	4	considered	consider	VERB
framr-1679	135	5	a	a	DET
framr-1679	135	6	financing	financing	NOUN
framr-1679	135	7	crises	crisis	NOUN
framr-1679	135	8	risk	risk	NOUN
framr-1679	135	9	.	.	PUNCT
framr-1679	136	1	the	the	DET
framr-1679	136	2	credit	credit	NOUN
framr-1679	136	3	in	in	ADP
framr-1679	136	4	this	this	DET
framr-1679	136	5	situation	situation	NOUN
framr-1679	136	6	means	mean	VERB
framr-1679	136	7	the	the	DET
framr-1679	136	8	possibility	possibility	NOUN
framr-1679	136	9	of	of	ADP
framr-1679	136	10	lack	lack	NOUN
framr-1679	136	11	of	of	ADP
framr-1679	136	12	funding	funding	NOUN
framr-1679	136	13	caused	cause	VERB
framr-1679	136	14	by	by	ADP
framr-1679	136	15	inevitably	inevitably	ADV
framr-1679	136	16	situations	situation	NOUN
framr-1679	136	17	or	or	CCONJ
framr-1679	136	18	unexpected	unexpected	ADJ
framr-1679	136	19	occurrence	occurrence	NOUN
framr-1679	136	20	,	,	PUNCT
framr-1679	136	21	such	such	ADJ
framr-1679	136	22	as	as	ADP
framr-1679	136	23	huge	huge	ADJ
framr-1679	136	24	charges	charge	NOUN
framr-1679	136	25	off	off	ADP
framr-1679	136	26	,	,	PUNCT
framr-1679	136	27	hopelessness	hopelessness	NOUN
framr-1679	136	28	sell	sell	NOUN
framr-1679	136	29	-	-	PUNCT
framr-1679	136	30	off	off	NOUN
framr-1679	136	31	or	or	CCONJ
framr-1679	136	32	currency	currency	NOUN
framr-1679	136	33	crises	crisis	NOUN
framr-1679	136	34	.	.	PUNCT
framr-1679	137	1	this	this	DET
framr-1679	137	2	theory	theory	NOUN
framr-1679	137	3	explains	explain	VERB
framr-1679	137	4	that	that	SCONJ
framr-1679	137	5	liquidity	liquidity	NOUN
framr-1679	137	6	risk	risk	NOUN
framr-1679	137	7	as	as	ADP
framr-1679	137	8	a	a	DET
framr-1679	137	9	crisis	crisis	NOUN
framr-1679	137	10	arising	arise	VERB
framr-1679	137	11	due	due	ADP
framr-1679	137	12	to	to	ADP
framr-1679	137	13	funding	funding	NOUN
framr-1679	137	14	problem	problem	NOUN
framr-1679	137	15	.	.	PUNCT
framr-1679	138	1	2.3	2.3	NUM
framr-1679	138	2	.	.	PUNCT
framr-1679	139	1	empirical	empirical	ADJ
framr-1679	139	2	review	review	NOUN
framr-1679	139	3	olaniran	olaniran	ADJ
framr-1679	139	4	,	,	PUNCT
framr-1679	139	5	namusonge	namusonge	ADJ
framr-1679	139	6	,	,	PUNCT
framr-1679	139	7	and	and	CCONJ
framr-1679	139	8	muturi	muturi	NOUN
framr-1679	139	9	(	(	PUNCT
framr-1679	139	10	2016	2016	NUM
framr-1679	139	11	)	)	PUNCT
framr-1679	139	12	analyzed	analyze	VERB
framr-1679	139	13	role	role	NOUN
framr-1679	139	14	of	of	ADP
framr-1679	139	15	risk	risk	NOUN
framr-1679	139	16	-	-	PUNCT
framr-1679	139	17	taking	taking	NOUN
framr-1679	139	18	on	on	ADP
framr-1679	139	19	performance	performance	NOUN
framr-1679	139	20	of	of	ADP
framr-1679	139	21	firms	firm	NOUN
framr-1679	139	22	on	on	ADP
framr-1679	139	23	nigerian	nigerian	ADJ
framr-1679	139	24	stock	stock	NOUN
framr-1679	139	25	exchange	exchange	NOUN
framr-1679	139	26	.	.	PUNCT
framr-1679	140	1	60	60	NUM
framr-1679	140	2	sampled	sample	VERB
framr-1679	140	3	firms	firm	NOUN
framr-1679	140	4	listed	list	VERB
framr-1679	140	5	in	in	ADP
framr-1679	140	6	nigerian	nigerian	ADJ
framr-1679	140	7	data	datum	NOUN
framr-1679	140	8	were	be	AUX
framr-1679	140	9	analysed	analyse	VERB
framr-1679	140	10	using	use	VERB
framr-1679	140	11	regression	regression	NOUN
framr-1679	140	12	models	model	NOUN
framr-1679	140	13	including	include	VERB
framr-1679	140	14	the	the	DET
framr-1679	140	15	hausman	hausman	ADJ
framr-1679	140	16	specification	specification	NOUN
framr-1679	140	17	test	test	NOUN
framr-1679	140	18	.	.	PUNCT
framr-1679	141	1	the	the	DET
framr-1679	141	2	study	study	NOUN
framr-1679	141	3	showed	show	VERB
framr-1679	141	4	a	a	DET
framr-1679	141	5	negative	negative	ADJ
framr-1679	141	6	relationship	relationship	NOUN
framr-1679	141	7	between	between	ADP
framr-1679	141	8	risk	risk	NOUN
framr-1679	141	9	-	-	PUNCT
framr-1679	141	10	taking	taking	NOUN
framr-1679	141	11	and	and	CCONJ
framr-1679	141	12	returns	return	NOUN
framr-1679	141	13	on	on	ADP
framr-1679	141	14	assets	asset	NOUN
framr-1679	141	15	financial	financial	ADJ
framr-1679	141	16	risk	risk	NOUN
framr-1679	141	17	and	and	CCONJ
framr-1679	141	18	management	management	NOUN
framr-1679	141	19	reviews	review	NOUN
framr-1679	141	20	,	,	PUNCT
framr-1679	141	21	2021	2021	NUM
framr-1679	141	22	,	,	PUNCT
framr-1679	141	23	7(1	7(1	NUM
framr-1679	141	24	):	):	PUNCT
framr-1679	141	25	67	67	NUM
framr-1679	141	26	-	-	SYM
framr-1679	141	27	77	77	NUM
framr-1679	141	28	72	72	NUM
framr-1679	141	29	©	©	PROPN
framr-1679	141	30	2021	2021	NUM
framr-1679	141	31	conscientia	conscientia	PROPN
framr-1679	141	32	beam	beam	PROPN
framr-1679	141	33	.	.	PUNCT
framr-1679	142	1	all	all	DET
framr-1679	142	2	rights	right	NOUN
framr-1679	142	3	reserved	reserve	VERB
framr-1679	142	4	.	.	PUNCT
framr-1679	143	1	likewise	likewise	ADV
framr-1679	143	2	on	on	ADP
framr-1679	143	3	risk	risk	NOUN
framr-1679	143	4	-	-	PUNCT
framr-1679	143	5	taking	taking	NOUN
framr-1679	143	6	and	and	CCONJ
framr-1679	143	7	returns	return	NOUN
framr-1679	143	8	on	on	ADP
framr-1679	143	9	equity	equity	NOUN
framr-1679	143	10	.	.	PUNCT
framr-1679	144	1	therefore	therefore	ADV
framr-1679	144	2	,	,	PUNCT
framr-1679	144	3	it	it	PRON
framr-1679	144	4	was	be	AUX
framr-1679	144	5	concluded	conclude	VERB
framr-1679	144	6	that	that	SCONJ
framr-1679	144	7	,	,	PUNCT
framr-1679	144	8	nigeria	nigeria	PROPN
framr-1679	144	9	,	,	PUNCT
framr-1679	144	10	risk	risk	NOUN
framr-1679	144	11	-	-	PUNCT
framr-1679	144	12	taking	taking	NOUN
framr-1679	144	13	has	have	AUX
framr-1679	144	14	widely	widely	ADV
framr-1679	144	15	implemented	implement	VERB
framr-1679	144	16	and	and	CCONJ
framr-1679	144	17	used	use	VERB
framr-1679	144	18	by	by	ADP
framr-1679	144	19	entrepreneurial	entrepreneurial	ADJ
framr-1679	144	20	orientation	orientation	NOUN
framr-1679	144	21	dimension	dimension	NOUN
framr-1679	144	22	,	,	PUNCT
framr-1679	144	23	but	but	CCONJ
framr-1679	144	24	has	have	AUX
framr-1679	144	25	not	not	PART
framr-1679	144	26	yet	yet	ADV
framr-1679	144	27	affect	affect	VERB
framr-1679	144	28	roa	roa	PROPN
framr-1679	144	29	and	and	CCONJ
framr-1679	144	30	roe	roe	NOUN
framr-1679	144	31	positively	positively	ADV
framr-1679	144	32	.	.	PUNCT
framr-1679	145	1	muneer	muneer	NOUN
framr-1679	145	2	(	(	PUNCT
framr-1679	145	3	2020	2020	NUM
framr-1679	145	4	)	)	PUNCT
framr-1679	145	5	investigated	investigate	VERB
framr-1679	145	6	enterprise	enterprise	NOUN
framr-1679	145	7	risk	risk	NOUN
framr-1679	145	8	management	management	NOUN
framr-1679	145	9	and	and	CCONJ
framr-1679	145	10	performance	performance	NOUN
framr-1679	145	11	of	of	ADP
framr-1679	145	12	pakistan	pakistan	ADJ
framr-1679	145	13	manufacturing	manufacturing	NOUN
framr-1679	145	14	firms	firm	NOUN
framr-1679	145	15	.	.	PUNCT
framr-1679	146	1	primary	primary	ADJ
framr-1679	146	2	data	datum	NOUN
framr-1679	146	3	collected	collect	VERB
framr-1679	146	4	through	through	ADP
framr-1679	146	5	questionnaire	questionnaire	NOUN
framr-1679	146	6	from	from	ADP
framr-1679	146	7	335	335	NUM
framr-1679	146	8	respondents	respondent	NOUN
framr-1679	146	9	was	be	AUX
framr-1679	146	10	employed	employ	VERB
framr-1679	146	11	.	.	PUNCT
framr-1679	147	1	the	the	DET
framr-1679	147	2	study	study	NOUN
framr-1679	147	3	then	then	ADV
framr-1679	147	4	analyzed	analyze	VERB
framr-1679	147	5	data	datum	NOUN
framr-1679	147	6	using	use	VERB
framr-1679	147	7	sem	sem	NOUN
framr-1679	147	8	-	-	PUNCT
framr-1679	147	9	pls	pls	NOUN
framr-1679	147	10	.	.	PUNCT
framr-1679	148	1	the	the	DET
framr-1679	148	2	study	study	NOUN
framr-1679	148	3	revealed	reveal	VERB
framr-1679	148	4	a	a	DET
framr-1679	148	5	positive	positive	ADJ
framr-1679	148	6	correlation	correlation	NOUN
framr-1679	148	7	between	between	ADP
framr-1679	148	8	risk	risk	NOUN
framr-1679	148	9	culture	culture	NOUN
framr-1679	148	10	,	,	PUNCT
framr-1679	148	11	innovativeness	innovativeness	NOUN
framr-1679	148	12	,	,	PUNCT
framr-1679	148	13	and	and	CCONJ
framr-1679	148	14	risk	risk	NOUN
framr-1679	148	15	management	management	NOUN
framr-1679	148	16	information	information	NOUN
framr-1679	148	17	system	system	NOUN
framr-1679	148	18	and	and	CCONJ
framr-1679	148	19	firm	firm	ADJ
framr-1679	148	20	performance	performance	NOUN
framr-1679	148	21	.	.	PUNCT
framr-1679	149	1	therefore	therefore	ADV
framr-1679	149	2	,	,	PUNCT
framr-1679	149	3	it	it	PRON
framr-1679	149	4	was	be	AUX
framr-1679	149	5	concluded	conclude	VERB
framr-1679	149	6	that	that	SCONJ
framr-1679	149	7	emr	emr	PROPN
framr-1679	149	8	has	have	AUX
framr-1679	149	9	enhanced	enhance	VERB
framr-1679	149	10	organizations	organization	NOUN
framr-1679	149	11	operational	operational	ADJ
framr-1679	149	12	and	and	CCONJ
framr-1679	149	13	strategic	strategic	ADJ
framr-1679	149	14	decision	decision	NOUN
framr-1679	149	15	making	make	VERB
framr-1679	149	16	likewise	likewise	ADV
framr-1679	149	17	performance	performance	NOUN
framr-1679	149	18	by	by	ADP
framr-1679	149	19	reduction	reduction	NOUN
framr-1679	149	20	of	of	ADP
framr-1679	149	21	contingency	contingency	NOUN
framr-1679	149	22	losses	loss	NOUN
framr-1679	149	23	.	.	PUNCT
framr-1679	150	1	mugenda	mugenda	ADV
framr-1679	150	2	et	et	PROPN
framr-1679	150	3	al	al	PROPN
framr-1679	150	4	.	.	PROPN
framr-1679	151	1	(	(	PUNCT
framr-1679	151	2	2012	2012	NUM
framr-1679	151	3	)	)	PUNCT
framr-1679	151	4	assessed	assess	VERB
framr-1679	151	5	risk	risk	NOUN
framr-1679	151	6	management	management	NOUN
framr-1679	151	7	practices	practice	NOUN
framr-1679	151	8	and	and	CCONJ
framr-1679	151	9	it	it	PRON
framr-1679	151	10	effect	effect	VERB
framr-1679	151	11	on	on	ADP
framr-1679	151	12	financial	financial	ADJ
framr-1679	151	13	performance	performance	NOUN
framr-1679	151	14	of	of	ADP
framr-1679	151	15	sugar	sugar	NOUN
framr-1679	151	16	manufacturing	manufacturing	NOUN
framr-1679	151	17	enterprises	enterprise	NOUN
framr-1679	151	18	in	in	ADP
framr-1679	151	19	kenya	kenya	PROPN
framr-1679	151	20	.	.	PUNCT
framr-1679	152	1	specifically	specifically	ADV
framr-1679	152	2	,	,	PUNCT
framr-1679	152	3	the	the	DET
framr-1679	152	4	causal	causal	NOUN
framr-1679	152	5	link	link	NOUN
framr-1679	152	6	between	between	ADP
framr-1679	152	7	risk	risk	NOUN
framr-1679	152	8	management	management	NOUN
framr-1679	152	9	and	and	CCONJ
framr-1679	152	10	financial	financial	ADJ
framr-1679	152	11	performance	performance	NOUN
framr-1679	152	12	adopted	adopt	VERB
framr-1679	152	13	by	by	ADP
framr-1679	152	14	sugar	sugar	NOUN
framr-1679	152	15	producing	produce	VERB
framr-1679	152	16	firms	firm	NOUN
framr-1679	152	17	were	be	AUX
framr-1679	152	18	assessed	assess	VERB
framr-1679	152	19	.	.	PUNCT
framr-1679	153	1	primary	primary	ADJ
framr-1679	153	2	data	datum	NOUN
framr-1679	153	3	collected	collect	VERB
framr-1679	153	4	was	be	AUX
framr-1679	153	5	analyzed	analyze	VERB
framr-1679	153	6	using	use	VERB
framr-1679	153	7	pearson	pearson	PROPN
framr-1679	153	8	correlation	correlation	NOUN
framr-1679	153	9	coefficient	coefficient	NOUN
framr-1679	153	10	and	and	CCONJ
framr-1679	153	11	analysis	analysis	NOUN
framr-1679	153	12	of	of	ADP
framr-1679	153	13	variance	variance	NOUN
framr-1679	153	14	.	.	PUNCT
framr-1679	154	1	the	the	DET
framr-1679	154	2	result	result	NOUN
framr-1679	154	3	showed	show	VERB
framr-1679	154	4	a	a	DET
framr-1679	154	5	significant	significant	ADJ
framr-1679	154	6	variation	variation	NOUN
framr-1679	154	7	in	in	ADP
framr-1679	154	8	risk	risk	NOUN
framr-1679	154	9	management	management	NOUN
framr-1679	154	10	practices	practice	NOUN
framr-1679	154	11	within	within	ADV
framr-1679	154	12	.	.	PUNCT
framr-1679	155	1	also	also	ADV
framr-1679	155	2	,	,	PUNCT
framr-1679	155	3	the	the	DET
framr-1679	155	4	study	study	NOUN
framr-1679	155	5	revealed	reveal	VERB
framr-1679	155	6	above	above	ADP
framr-1679	155	7	an	an	DET
framr-1679	155	8	average	average	ADJ
framr-1679	155	9	positive	positive	ADJ
framr-1679	155	10	link	link	NOUN
framr-1679	155	11	om	om	PROPN
framr-1679	155	12	risk	risk	NOUN
framr-1679	155	13	management	management	NOUN
framr-1679	155	14	practices	practice	NOUN
framr-1679	155	15	and	and	CCONJ
framr-1679	155	16	performance	performance	NOUN
framr-1679	155	17	.	.	PUNCT
framr-1679	156	1	yahaya	yahaya	PROPN
framr-1679	156	2	et	et	PROPN
framr-1679	156	3	al	al	PROPN
framr-1679	156	4	.	.	PROPN
framr-1679	157	1	(	(	PUNCT
framr-1679	157	2	2015	2015	NUM
framr-1679	157	3	)	)	PUNCT
framr-1679	157	4	evaluated	evaluate	VERB
framr-1679	157	5	the	the	DET
framr-1679	157	6	correlation	correlation	NOUN
framr-1679	157	7	between	between	ADP
framr-1679	157	8	financial	financial	ADJ
framr-1679	157	9	performance	performance	NOUN
framr-1679	157	10	and	and	CCONJ
framr-1679	157	11	risk	risk	NOUN
framr-1679	157	12	management	management	NOUN
framr-1679	157	13	.	.	PUNCT
framr-1679	158	1	the	the	DET
framr-1679	158	2	study	study	NOUN
framr-1679	158	3	particularly	particularly	ADV
framr-1679	158	4	investigated	investigate	VERB
framr-1679	158	5	the	the	DET
framr-1679	158	6	effect	effect	NOUN
framr-1679	158	7	of	of	ADP
framr-1679	158	8	business	business	NOUN
framr-1679	158	9	risk	risk	NOUN
framr-1679	158	10	,	,	PUNCT
framr-1679	158	11	firm	firm	ADJ
framr-1679	158	12	risk	risk	NOUN
framr-1679	158	13	,	,	PUNCT
framr-1679	158	14	leverage	leverage	NOUN
framr-1679	158	15	,	,	PUNCT
framr-1679	158	16	liquidity	liquidity	NOUN
framr-1679	158	17	and	and	CCONJ
framr-1679	158	18	firm	firm	ADJ
framr-1679	158	19	size	size	NOUN
framr-1679	158	20	and	and	CCONJ
framr-1679	158	21	age	age	NOUN
framr-1679	158	22	on	on	ADP
framr-1679	158	23	return	return	NOUN
framr-1679	158	24	on	on	ADP
framr-1679	158	25	asset	asset	NOUN
framr-1679	158	26	and	and	CCONJ
framr-1679	158	27	return	return	VERB
framr-1679	158	28	on	on	ADP
framr-1679	158	29	equity	equity	NOUN
framr-1679	158	30	.	.	PUNCT
framr-1679	159	1	the	the	DET
framr-1679	159	2	study	study	NOUN
framr-1679	159	3	employed	employ	VERB
framr-1679	159	4	panel	panel	NOUN
framr-1679	159	5	data	datum	NOUN
framr-1679	159	6	on	on	ADP
framr-1679	159	7	15	15	NUM
framr-1679	159	8	listed	list	VERB
framr-1679	159	9	banks	bank	NOUN
framr-1679	159	10	extracted	extract	VERB
framr-1679	159	11	for	for	ADP
framr-1679	159	12	the	the	DET
framr-1679	159	13	period	period	NOUN
framr-1679	159	14	2005	2005	NUM
framr-1679	159	15	-	-	SYM
framr-1679	159	16	2014	2014	NUM
framr-1679	159	17	.	.	PUNCT
framr-1679	160	1	the	the	DET
framr-1679	160	2	study	study	NOUN
framr-1679	160	3	analyzed	analyze	VERB
framr-1679	160	4	data	datum	NOUN
framr-1679	160	5	using	use	VERB
framr-1679	160	6	regression	regression	NOUN
framr-1679	160	7	analysis	analysis	NOUN
framr-1679	160	8	.	.	PUNCT
framr-1679	161	1	the	the	DET
framr-1679	161	2	study	study	NOUN
framr-1679	161	3	revealed	reveal	VERB
framr-1679	161	4	that	that	SCONJ
framr-1679	161	5	the	the	DET
framr-1679	161	6	bank	bank	NOUN
framr-1679	161	7	risk	risk	NOUN
framr-1679	161	8	management	management	NOUN
framr-1679	161	9	mechanisms	mechanism	NOUN
framr-1679	161	10	and	and	CCONJ
framr-1679	161	11	liquidity	liquidity	NOUN
framr-1679	161	12	policies	policy	NOUN
framr-1679	161	13	positively	positively	ADV
framr-1679	161	14	affect	affect	VERB
framr-1679	161	15	organizational	organizational	ADJ
framr-1679	161	16	performance	performance	NOUN
framr-1679	161	17	.	.	PUNCT
framr-1679	162	1	a	a	DET
framr-1679	162	2	negative	negative	ADJ
framr-1679	162	3	connection	connection	NOUN
framr-1679	162	4	between	between	ADP
framr-1679	162	5	bank	bank	NOUN
framr-1679	162	6	financial	financial	ADJ
framr-1679	162	7	leverage	leverage	NOUN
framr-1679	162	8	,	,	PUNCT
framr-1679	162	9	size	size	NOUN
framr-1679	162	10	,	,	PUNCT
framr-1679	162	11	age	age	NOUN
framr-1679	162	12	and	and	CCONJ
framr-1679	162	13	financial	financial	ADJ
framr-1679	162	14	performance	performance	NOUN
framr-1679	162	15	was	be	AUX
framr-1679	162	16	also	also	ADV
framr-1679	162	17	shown	show	VERB
framr-1679	162	18	.	.	PUNCT
framr-1679	163	1	therefore	therefore	ADV
framr-1679	163	2	,	,	PUNCT
framr-1679	163	3	it	it	PRON
framr-1679	163	4	was	be	AUX
framr-1679	163	5	concluded	conclude	VERB
framr-1679	163	6	that	that	SCONJ
framr-1679	163	7	risk	risk	NOUN
framr-1679	163	8	and	and	CCONJ
framr-1679	163	9	liquidity	liquidity	NOUN
framr-1679	163	10	management	management	NOUN
framr-1679	163	11	policies	policy	NOUN
framr-1679	163	12	are	be	AUX
framr-1679	163	13	important	important	ADJ
framr-1679	163	14	for	for	ADP
framr-1679	163	15	high	high	ADJ
framr-1679	163	16	financial	financial	ADJ
framr-1679	163	17	performance	performance	NOUN
framr-1679	163	18	.	.	PUNCT
framr-1679	164	1	onuora	onuora	PROPN
framr-1679	164	2	and	and	CCONJ
framr-1679	164	3	ifeacho	ifeacho	PROPN
framr-1679	164	4	(	(	PUNCT
framr-1679	164	5	2017	2017	NUM
framr-1679	164	6	)	)	PUNCT
framr-1679	164	7	checked	check	VERB
framr-1679	164	8	credit	credit	NOUN
framr-1679	164	9	management	management	NOUN
framr-1679	164	10	effects	effect	NOUN
framr-1679	164	11	on	on	ADP
framr-1679	164	12	profitability	profitability	NOUN
framr-1679	164	13	of	of	ADP
framr-1679	164	14	manufacturing	manufacturing	NOUN
framr-1679	164	15	firm	firm	NOUN
framr-1679	164	16	in	in	ADP
framr-1679	164	17	nigeria	nigeria	PROPN
framr-1679	164	18	.	.	PUNCT
framr-1679	165	1	impact	impact	NOUN
framr-1679	165	2	of	of	ADP
framr-1679	165	3	credit	credit	NOUN
framr-1679	165	4	management	management	NOUN
framr-1679	165	5	mechanism	mechanism	NOUN
framr-1679	165	6	:	:	PUNCT
framr-1679	165	7	credit	credit	NOUN
framr-1679	165	8	policy	policy	NOUN
framr-1679	165	9	,	,	PUNCT
framr-1679	165	10	liquidity	liquidity	NOUN
framr-1679	165	11	management	management	NOUN
framr-1679	165	12	and	and	CCONJ
framr-1679	165	13	debtors	debtor	NOUN
framr-1679	165	14	’	’	PART
framr-1679	165	15	turnover	turnover	NOUN
framr-1679	165	16	on	on	ADP
framr-1679	165	17	return	return	NOUN
framr-1679	165	18	on	on	ADP
framr-1679	165	19	asset	asset	NOUN
framr-1679	165	20	was	be	AUX
framr-1679	165	21	assessed	assess	VERB
framr-1679	165	22	.	.	PUNCT
framr-1679	166	1	the	the	DET
framr-1679	166	2	study	study	NOUN
framr-1679	166	3	utilized	utilize	VERB
framr-1679	166	4	five	five	NUM
framr-1679	166	5	manufacturing	manufacturing	NOUN
framr-1679	166	6	firms	firm	NOUN
framr-1679	166	7	’	’	PART
framr-1679	166	8	data	datum	NOUN
framr-1679	166	9	from	from	ADP
framr-1679	166	10	2010	2010	NUM
framr-1679	166	11	to	to	ADP
framr-1679	166	12	2014	2014	NUM
framr-1679	166	13	.	.	PUNCT
framr-1679	167	1	regression	regression	NOUN
framr-1679	167	2	analysis	analysis	NOUN
framr-1679	167	3	was	be	AUX
framr-1679	167	4	used	use	VERB
framr-1679	167	5	in	in	ADP
framr-1679	167	6	analysing	analyse	VERB
framr-1679	167	7	the	the	DET
framr-1679	167	8	study	study	NOUN
framr-1679	167	9	.	.	PUNCT
framr-1679	168	1	result	result	NOUN
framr-1679	168	2	showed	show	VERB
framr-1679	168	3	negatively	negatively	ADV
framr-1679	168	4	significant	significant	ADJ
framr-1679	168	5	correlation	correlation	NOUN
framr-1679	168	6	between	between	ADP
framr-1679	168	7	credit	credit	NOUN
framr-1679	168	8	policy	policy	NOUN
framr-1679	168	9	and	and	CCONJ
framr-1679	168	10	liquidity	liquidity	NOUN
framr-1679	168	11	management	management	NOUN
framr-1679	168	12	and	and	CCONJ
framr-1679	168	13	profitability	profitability	NOUN
framr-1679	168	14	proxy	proxy	NOUN
framr-1679	168	15	by	by	ADP
framr-1679	168	16	return	return	NOUN
framr-1679	168	17	on	on	ADP
framr-1679	168	18	assets	asset	NOUN
framr-1679	168	19	also	also	ADV
framr-1679	168	20	debtors	debtor	NOUN
framr-1679	168	21	’	’	PART
framr-1679	168	22	turnover	turnover	NOUN
framr-1679	168	23	has	have	VERB
framr-1679	168	24	a	a	DET
framr-1679	168	25	significant	significant	ADJ
framr-1679	168	26	and	and	CCONJ
framr-1679	168	27	positive	positive	ADJ
framr-1679	168	28	effect	effect	NOUN
framr-1679	168	29	on	on	ADP
framr-1679	168	30	return	return	NOUN
framr-1679	168	31	on	on	ADP
framr-1679	168	32	assets	asset	NOUN
framr-1679	168	33	.	.	PUNCT
framr-1679	169	1	madembu	madembu	NOUN
framr-1679	169	2	et	et	PROPN
framr-1679	169	3	al	al	PROPN
framr-1679	169	4	.	.	PROPN
framr-1679	170	1	(	(	PUNCT
framr-1679	170	2	2015	2015	NUM
framr-1679	170	3	)	)	PUNCT
framr-1679	170	4	assessed	assess	VERB
framr-1679	170	5	role	role	NOUN
framr-1679	170	6	of	of	ADP
framr-1679	170	7	risk	risk	NOUN
framr-1679	170	8	management	management	NOUN
framr-1679	170	9	on	on	ADP
framr-1679	170	10	financial	financial	ADJ
framr-1679	170	11	performance	performance	NOUN
framr-1679	170	12	of	of	ADP
framr-1679	170	13	small	small	ADJ
framr-1679	170	14	and	and	CCONJ
framr-1679	170	15	medium	medium	ADJ
framr-1679	170	16	enterprises	enterprise	NOUN
framr-1679	170	17	in	in	ADP
framr-1679	170	18	kenya	kenya	PROPN
framr-1679	170	19	.	.	PUNCT
framr-1679	171	1	particularly	particularly	ADV
framr-1679	171	2	,	,	PUNCT
framr-1679	171	3	impact	impact	NOUN
framr-1679	171	4	of	of	ADP
framr-1679	171	5	financial	financial	ADJ
framr-1679	171	6	risk	risk	NOUN
framr-1679	171	7	management	management	NOUN
framr-1679	171	8	,	,	PUNCT
framr-1679	171	9	strategic	strategic	ADJ
framr-1679	171	10	risk	risk	NOUN
framr-1679	171	11	management	management	NOUN
framr-1679	171	12	and	and	CCONJ
framr-1679	171	13	operational	operational	ADJ
framr-1679	171	14	risk	risk	NOUN
framr-1679	171	15	management	management	NOUN
framr-1679	171	16	were	be	AUX
framr-1679	171	17	investigated	investigate	VERB
framr-1679	171	18	on	on	ADP
framr-1679	171	19	financial	financial	ADJ
framr-1679	171	20	performance	performance	NOUN
framr-1679	171	21	of	of	ADP
framr-1679	171	22	smes	sme	NOUN
framr-1679	171	23	in	in	ADP
framr-1679	171	24	kenya	kenya	PROPN
framr-1679	171	25	.	.	PUNCT
framr-1679	172	1	secondary	secondary	ADJ
framr-1679	172	2	data	datum	NOUN
framr-1679	172	3	collected	collect	VERB
framr-1679	172	4	from	from	ADP
framr-1679	172	5	financial	financial	ADJ
framr-1679	172	6	reports	report	NOUN
framr-1679	172	7	of	of	ADP
framr-1679	172	8	100	100	NUM
framr-1679	172	9	smes	sme	NOUN
framr-1679	172	10	were	be	AUX
framr-1679	172	11	analysed	analyse	VERB
framr-1679	172	12	using	use	VERB
framr-1679	172	13	discursive	discursive	ADJ
framr-1679	172	14	method	method	NOUN
framr-1679	172	15	.	.	PUNCT
framr-1679	173	1	the	the	DET
framr-1679	173	2	study	study	NOUN
framr-1679	173	3	then	then	ADV
framr-1679	173	4	showed	show	VERB
framr-1679	173	5	that	that	SCONJ
framr-1679	173	6	sme	sme	NOUN
framr-1679	173	7	risk	risk	NOUN
framr-1679	173	8	management	management	NOUN
framr-1679	173	9	practices	practice	NOUN
framr-1679	173	10	has	have	VERB
framr-1679	173	11	effect	effect	NOUN
framr-1679	173	12	on	on	ADP
framr-1679	173	13	financial	financial	ADJ
framr-1679	173	14	performance	performance	NOUN
framr-1679	173	15	.	.	PUNCT
framr-1679	174	1	soliman	soliman	NOUN
framr-1679	174	2	and	and	CCONJ
framr-1679	174	3	adam	adam	PROPN
framr-1679	174	4	(	(	PUNCT
framr-1679	174	5	2017	2017	NUM
framr-1679	174	6	)	)	PUNCT
framr-1679	174	7	investigated	investigate	VERB
framr-1679	174	8	enterprise	enterprise	NOUN
framr-1679	174	9	risk	risk	NOUN
framr-1679	174	10	management	management	NOUN
framr-1679	174	11	and	and	CCONJ
framr-1679	174	12	firm	firm	ADJ
framr-1679	174	13	performance	performance	NOUN
framr-1679	174	14	.	.	PUNCT
framr-1679	175	1	the	the	DET
framr-1679	175	2	study	study	NOUN
framr-1679	175	3	measured	measure	VERB
framr-1679	175	4	performance	performance	NOUN
framr-1679	175	5	model	model	NOUN
framr-1679	175	6	by	by	ADP
framr-1679	175	7	the	the	DET
framr-1679	175	8	return	return	NOUN
framr-1679	175	9	on	on	ADP
framr-1679	175	10	average	average	ADJ
framr-1679	175	11	equity	equity	NOUN
framr-1679	175	12	(	(	PUNCT
framr-1679	175	13	roae	roae	PROPN
framr-1679	175	14	)	)	PUNCT
framr-1679	175	15	,	,	PUNCT
framr-1679	175	16	share	share	NOUN
framr-1679	175	17	price	price	NOUN
framr-1679	175	18	return	return	NOUN
framr-1679	175	19	(	(	PUNCT
framr-1679	175	20	spr	spr	INTJ
framr-1679	175	21	)	)	PUNCT
framr-1679	175	22	and	and	CCONJ
framr-1679	175	23	firm	firm	ADJ
framr-1679	175	24	value	value	NOUN
framr-1679	175	25	(	(	PUNCT
framr-1679	175	26	fv	fv	NOUN
framr-1679	175	27	)	)	PUNCT
framr-1679	175	28	.	.	PUNCT
framr-1679	176	1	the	the	DET
framr-1679	176	2	study	study	NOUN
framr-1679	176	3	employed	employ	VERB
framr-1679	176	4	secondary	secondary	ADJ
framr-1679	176	5	data	datum	NOUN
framr-1679	176	6	on	on	ADP
framr-1679	176	7	ten	ten	NUM
framr-1679	176	8	listed	list	VERB
framr-1679	176	9	companies	company	NOUN
framr-1679	176	10	and	and	CCONJ
framr-1679	176	11	regression	regression	VERB
framr-1679	176	12	analysis	analysis	NOUN
framr-1679	176	13	was	be	AUX
framr-1679	176	14	employed	employ	VERB
framr-1679	176	15	to	to	PART
framr-1679	176	16	analyse	analyse	VERB
framr-1679	176	17	data.a	data.a	PROPN
framr-1679	176	18	positively	positively	ADV
framr-1679	176	19	strong	strong	ADJ
framr-1679	176	20	link	link	NOUN
framr-1679	176	21	between	between	ADP
framr-1679	176	22	enterprise	enterprise	NOUN
framr-1679	176	23	risk	risk	NOUN
framr-1679	176	24	management	management	NOUN
framr-1679	176	25	implementation	implementation	NOUN
framr-1679	176	26	and	and	CCONJ
framr-1679	176	27	performance	performance	NOUN
framr-1679	176	28	in	in	ADP
framr-1679	176	29	the	the	DET
framr-1679	176	30	sector	sector	NOUN
framr-1679	176	31	was	be	AUX
framr-1679	176	32	discovered	discover	VERB
framr-1679	176	33	.	.	PUNCT
framr-1679	177	1	therefore	therefore	ADV
framr-1679	177	2	,	,	PUNCT
framr-1679	177	3	study	study	NOUN
framr-1679	177	4	concluded	conclude	VERB
framr-1679	177	5	that	that	SCONJ
framr-1679	177	6	firms	firm	NOUN
framr-1679	177	7	that	that	PRON
framr-1679	177	8	take	take	VERB
framr-1679	177	9	on	on	ADP
framr-1679	177	10	enterprise	enterprise	NOUN
framr-1679	177	11	risk	risk	NOUN
framr-1679	177	12	management	management	NOUN
framr-1679	177	13	achieve	achieve	VERB
framr-1679	177	14	more	more	ADJ
framr-1679	177	15	than	than	ADP
framr-1679	177	16	firms	firm	NOUN
framr-1679	177	17	that	that	PRON
framr-1679	177	18	have	have	AUX
framr-1679	177	19	not	not	PART
framr-1679	177	20	taken	take	VERB
framr-1679	177	21	it	it	PRON
framr-1679	177	22	on	on	ADP
framr-1679	177	23	.	.	PUNCT
framr-1679	178	1	ajibola	ajibola	PROPN
framr-1679	178	2	et	et	PROPN
framr-1679	178	3	al	al	PROPN
framr-1679	178	4	.	.	PROPN
framr-1679	179	1	(	(	PUNCT
framr-1679	179	2	2018	2018	NUM
framr-1679	179	3	)	)	PUNCT
framr-1679	179	4	examined	examine	VERB
framr-1679	179	5	risk	risk	NOUN
framr-1679	179	6	management	management	NOUN
framr-1679	179	7	and	and	CCONJ
framr-1679	179	8	financial	financial	ADJ
framr-1679	179	9	performance	performance	NOUN
framr-1679	179	10	of	of	ADP
framr-1679	179	11	deposit	deposit	NOUN
framr-1679	179	12	money	money	NOUN
framr-1679	179	13	banks	bank	NOUN
framr-1679	179	14	in	in	ADP
framr-1679	179	15	nigeria	nigeria	PROPN
framr-1679	179	16	.	.	PUNCT
framr-1679	180	1	the	the	DET
framr-1679	180	2	study	study	NOUN
framr-1679	180	3	specifically	specifically	ADV
framr-1679	180	4	investigated	investigate	VERB
framr-1679	180	5	the	the	DET
framr-1679	180	6	impact	impact	NOUN
framr-1679	180	7	of	of	ADP
framr-1679	180	8	risk	risk	NOUN
framr-1679	180	9	management	management	NOUN
framr-1679	180	10	(	(	PUNCT
framr-1679	180	11	credit	credit	NOUN
framr-1679	180	12	and	and	CCONJ
framr-1679	180	13	liquidity	liquidity	NOUN
framr-1679	180	14	)	)	PUNCT
framr-1679	180	15	on	on	ADP
framr-1679	180	16	financial	financial	ADJ
framr-1679	180	17	performance	performance	NOUN
framr-1679	180	18	of	of	ADP
framr-1679	180	19	money	money	NOUN
framr-1679	180	20	deposit	deposit	NOUN
framr-1679	180	21	banks	bank	NOUN
framr-1679	180	22	in	in	ADP
framr-1679	180	23	nigeria	nigeria	PROPN
framr-1679	180	24	.	.	PUNCT
framr-1679	181	1	the	the	DET
framr-1679	181	2	study	study	NOUN
framr-1679	181	3	employed	employ	VERB
framr-1679	181	4	panel	panel	NOUN
framr-1679	181	5	data	datum	NOUN
framr-1679	181	6	for	for	ADP
framr-1679	181	7	10	10	NUM
framr-1679	181	8	deposit	deposit	NOUN
framr-1679	181	9	money	money	NOUN
framr-1679	181	10	banks	bank	NOUN
framr-1679	181	11	within	within	ADP
framr-1679	181	12	nigeria	nigeria	PROPN
framr-1679	181	13	.	.	PUNCT
framr-1679	182	1	the	the	DET
framr-1679	182	2	study	study	NOUN
framr-1679	182	3	analyzed	analyze	VERB
framr-1679	182	4	data	datum	NOUN
framr-1679	182	5	using	use	VERB
framr-1679	182	6	panel	panel	NOUN
framr-1679	182	7	regression	regression	NOUN
framr-1679	182	8	.	.	PUNCT
framr-1679	183	1	the	the	DET
framr-1679	183	2	study	study	NOUN
framr-1679	183	3	revealed	reveal	VERB
framr-1679	183	4	a	a	DET
framr-1679	183	5	positive	positive	ADJ
framr-1679	183	6	relationship	relationship	NOUN
framr-1679	183	7	exist	exist	VERB
framr-1679	183	8	between	between	ADP
framr-1679	183	9	risk	risk	NOUN
framr-1679	183	10	and	and	CCONJ
framr-1679	183	11	financial	financial	ADJ
framr-1679	183	12	performance	performance	NOUN
framr-1679	183	13	of	of	ADP
framr-1679	183	14	money	money	NOUN
framr-1679	183	15	deposit	deposit	NOUN
framr-1679	183	16	banks	bank	NOUN
framr-1679	183	17	and	and	CCONJ
framr-1679	183	18	risk	risk	NOUN
framr-1679	183	19	management	management	NOUN
framr-1679	183	20	.	.	PUNCT
framr-1679	184	1	olalekan	olalekan	PROPN
framr-1679	184	2	,	,	PUNCT
framr-1679	184	3	mustapha	mustapha	PROPN
framr-1679	184	4	,	,	PUNCT
framr-1679	184	5	irom	irom	ADJ
framr-1679	184	6	,	,	PUNCT
framr-1679	184	7	and	and	CCONJ
framr-1679	184	8	emily	emily	PROPN
framr-1679	184	9	(	(	PUNCT
framr-1679	184	10	2018	2018	NUM
framr-1679	184	11	)	)	PUNCT
framr-1679	184	12	evaluated	evaluate	VERB
framr-1679	184	13	corporate	corporate	ADJ
framr-1679	184	14	board	board	NOUN
framr-1679	184	15	size	size	NOUN
framr-1679	184	16	,	,	PUNCT
framr-1679	184	17	risk	risk	NOUN
framr-1679	184	18	management	management	NOUN
framr-1679	184	19	and	and	CCONJ
framr-1679	184	20	financial	financial	ADJ
framr-1679	184	21	performance	performance	NOUN
framr-1679	184	22	of	of	ADP
framr-1679	184	23	listed	list	VERB
framr-1679	184	24	money	money	NOUN
framr-1679	184	25	banks	bank	NOUN
framr-1679	184	26	in	in	ADP
framr-1679	184	27	nigeria	nigeria	PROPN
framr-1679	184	28	.	.	PUNCT
framr-1679	185	1	the	the	DET
framr-1679	185	2	study	study	NOUN
framr-1679	185	3	particularly	particularly	ADV
framr-1679	185	4	examined	examine	VERB
framr-1679	185	5	effect	effect	NOUN
framr-1679	185	6	of	of	ADP
framr-1679	185	7	corporate	corporate	ADJ
framr-1679	185	8	board	board	NOUN
framr-1679	185	9	size	size	NOUN
framr-1679	185	10	,	,	PUNCT
framr-1679	185	11	risk	risk	NOUN
framr-1679	185	12	management	management	NOUN
framr-1679	185	13	on	on	ADP
framr-1679	185	14	roe	roe	PROPN
framr-1679	185	15	and	and	CCONJ
framr-1679	185	16	eps	eps	PROPN
framr-1679	185	17	of	of	ADP
framr-1679	185	18	listed	list	VERB
framr-1679	185	19	deposit	deposit	NOUN
framr-1679	185	20	money	money	NOUN
framr-1679	185	21	banks	bank	NOUN
framr-1679	185	22	in	in	ADP
framr-1679	185	23	nigeria	nigeria	PROPN
framr-1679	185	24	.	.	PUNCT
framr-1679	186	1	fourteen	fourteen	NUM
framr-1679	186	2	money	money	NOUN
framr-1679	186	3	bank	bank	NOUN
framr-1679	186	4	data	datum	NOUN
framr-1679	186	5	extracted	extract	VERB
framr-1679	186	6	over	over	ADP
framr-1679	186	7	the	the	DET
framr-1679	186	8	period	period	NOUN
framr-1679	186	9	2011	2011	NUM
framr-1679	186	10	-	-	SYM
framr-1679	186	11	2016	2016	NUM
framr-1679	186	12	was	be	AUX
framr-1679	186	13	employed	employ	VERB
framr-1679	186	14	.	.	PUNCT
framr-1679	187	1	the	the	DET
framr-1679	187	2	study	study	NOUN
framr-1679	187	3	analyzed	analyze	VERB
framr-1679	187	4	data	datum	NOUN
framr-1679	187	5	using	use	VERB
framr-1679	187	6	panel	panel	NOUN
framr-1679	187	7	regression	regression	NOUN
framr-1679	187	8	.	.	PUNCT
framr-1679	188	1	the	the	DET
framr-1679	188	2	study	study	NOUN
framr-1679	188	3	showed	show	VERB
framr-1679	188	4	that	that	SCONJ
framr-1679	188	5	variables	variable	NOUN
framr-1679	188	6	significantly	significantly	ADV
framr-1679	188	7	but	but	CCONJ
framr-1679	188	8	negatively	negatively	ADV
framr-1679	188	9	affect	affect	VERB
framr-1679	188	10	roe	roe	NOUN
framr-1679	188	11	and	and	CCONJ
framr-1679	188	12	eps	eps	PROPN
framr-1679	188	13	respectively	respectively	ADV
framr-1679	188	14	.	.	PUNCT
framr-1679	189	1	furthermore	furthermore	ADV
framr-1679	189	2	,	,	PUNCT
framr-1679	189	3	it	it	PRON
framr-1679	189	4	also	also	ADV
framr-1679	189	5	revealed	reveal	VERB
framr-1679	189	6	a	a	DET
framr-1679	189	7	negative	negative	ADJ
framr-1679	189	8	but	but	CCONJ
framr-1679	189	9	insignificant	insignificant	ADJ
framr-1679	189	10	effect	effect	NOUN
framr-1679	189	11	of	of	ADP
framr-1679	189	12	roe	roe	PROPN
framr-1679	189	13	and	and	CCONJ
framr-1679	189	14	eps	eps	PROPN
framr-1679	189	15	on	on	ADP
framr-1679	189	16	liquidity	liquidity	NOUN
framr-1679	189	17	risk	risk	NOUN
framr-1679	189	18	in	in	ADP
framr-1679	189	19	nigeria	nigeria	PROPN
framr-1679	189	20	banks	bank	NOUN
framr-1679	189	21	.	.	PUNCT
framr-1679	190	1	financial	financial	ADJ
framr-1679	190	2	risk	risk	NOUN
framr-1679	190	3	and	and	CCONJ
framr-1679	190	4	management	management	NOUN
framr-1679	190	5	reviews	review	NOUN
framr-1679	190	6	,	,	PUNCT
framr-1679	190	7	2021	2021	NUM
framr-1679	190	8	,	,	PUNCT
framr-1679	190	9	7(1	7(1	NUM
framr-1679	190	10	):	):	PUNCT
framr-1679	190	11	67	67	NUM
framr-1679	190	12	-	-	SYM
framr-1679	190	13	77	77	NUM
framr-1679	190	14	73	73	NUM
framr-1679	190	15	©	©	PROPN
framr-1679	190	16	2021	2021	NUM
framr-1679	190	17	conscientia	conscientia	PROPN
framr-1679	190	18	beam	beam	PROPN
framr-1679	190	19	.	.	PUNCT
framr-1679	191	1	all	all	DET
framr-1679	191	2	rights	right	NOUN
framr-1679	191	3	reserved	reserve	VERB
framr-1679	191	4	.	.	PUNCT
framr-1679	192	1	efuntade	efuntade	NOUN
framr-1679	192	2	and	and	CCONJ
framr-1679	192	3	akinola	akinola	PROPN
framr-1679	192	4	(	(	PUNCT
framr-1679	192	5	2020	2020	NUM
framr-1679	192	6	)	)	PUNCT
framr-1679	192	7	checked	check	VERB
framr-1679	192	8	firm	firm	ADJ
framr-1679	192	9	attributes	attribute	NOUN
framr-1679	192	10	and	and	CCONJ
framr-1679	192	11	financial	financial	ADJ
framr-1679	192	12	performance	performance	NOUN
framr-1679	192	13	in	in	ADP
framr-1679	192	14	listed	list	VERB
framr-1679	192	15	manufacturing	manufacturing	NOUN
framr-1679	192	16	organisations	organisation	NOUN
framr-1679	192	17	in	in	ADP
framr-1679	192	18	nigeria	nigeria	PROPN
framr-1679	192	19	.	.	PUNCT
framr-1679	193	1	the	the	DET
framr-1679	193	2	study	study	NOUN
framr-1679	193	3	adopted	adopt	VERB
framr-1679	193	4	data	datum	NOUN
framr-1679	193	5	collated	collate	VERB
framr-1679	193	6	over	over	ADP
framr-1679	193	7	the	the	DET
framr-1679	193	8	period	period	NOUN
framr-1679	193	9	2005	2005	NUM
framr-1679	193	10	-	-	SYM
framr-1679	193	11	2018	2018	NUM
framr-1679	193	12	.	.	PUNCT
framr-1679	194	1	the	the	DET
framr-1679	194	2	study	study	NOUN
framr-1679	194	3	analyzed	analyze	VERB
framr-1679	194	4	data	datum	NOUN
framr-1679	194	5	using	use	VERB
framr-1679	194	6	panel	panel	NOUN
framr-1679	194	7	regression	regression	NOUN
framr-1679	194	8	analysis	analysis	NOUN
framr-1679	194	9	.	.	PUNCT
framr-1679	195	1	the	the	DET
framr-1679	195	2	study	study	NOUN
framr-1679	195	3	showed	show	VERB
framr-1679	195	4	that	that	SCONJ
framr-1679	195	5	firm	firm	ADJ
framr-1679	195	6	size	size	NOUN
framr-1679	195	7	,	,	PUNCT
framr-1679	195	8	firm	firm	ADJ
framr-1679	195	9	age	age	NOUN
framr-1679	195	10	,	,	PUNCT
framr-1679	195	11	liquidity	liquidity	NOUN
framr-1679	195	12	,	,	PUNCT
framr-1679	195	13	sales	sale	NOUN
framr-1679	195	14	growth	growth	NOUN
framr-1679	195	15	and	and	CCONJ
framr-1679	195	16	leverage	leverage	NOUN
framr-1679	195	17	strongly	strongly	ADV
framr-1679	195	18	and	and	CCONJ
framr-1679	195	19	collectively	collectively	ADV
framr-1679	195	20	have	have	VERB
framr-1679	195	21	effect	effect	NOUN
framr-1679	195	22	on	on	ADP
framr-1679	195	23	return	return	NOUN
framr-1679	195	24	on	on	ADP
framr-1679	195	25	asset	asset	NOUN
framr-1679	195	26	of	of	ADP
framr-1679	195	27	manufacturing	manufacturing	NOUN
framr-1679	195	28	firms	firm	NOUN
framr-1679	195	29	in	in	ADP
framr-1679	195	30	nigeria	nigeria	PROPN
framr-1679	195	31	.	.	PUNCT
framr-1679	196	1	therefore	therefore	ADV
framr-1679	196	2	,	,	PUNCT
framr-1679	196	3	the	the	DET
framr-1679	196	4	study	study	NOUN
framr-1679	196	5	concluded	conclude	VERB
framr-1679	196	6	characteristics	characteristic	NOUN
framr-1679	196	7	of	of	ADP
framr-1679	196	8	firm	firm	NOUN
framr-1679	196	9	related	relate	VERB
framr-1679	196	10	significantly	significantly	ADV
framr-1679	196	11	with	with	ADP
framr-1679	196	12	the	the	DET
framr-1679	196	13	return	return	NOUN
framr-1679	196	14	on	on	ADP
framr-1679	196	15	asset	asset	NOUN
framr-1679	196	16	.	.	PUNCT
framr-1679	197	1	erin	erin	PROPN
framr-1679	197	2	et	et	PROPN
framr-1679	197	3	al	al	PROPN
framr-1679	197	4	.	.	PROPN
framr-1679	198	1	(	(	PUNCT
framr-1679	198	2	2017	2017	NUM
framr-1679	198	3	)	)	PUNCT
framr-1679	198	4	evaluated	evaluate	VERB
framr-1679	198	5	enterprise	enterprise	NOUN
framr-1679	198	6	risk	risk	NOUN
framr-1679	198	7	management	management	NOUN
framr-1679	198	8	and	and	CCONJ
framr-1679	198	9	financial	financial	ADJ
framr-1679	198	10	performance	performance	NOUN
framr-1679	198	11	in	in	ADP
framr-1679	198	12	the	the	DET
framr-1679	198	13	nigerian	nigerian	ADJ
framr-1679	198	14	financial	financial	ADJ
framr-1679	198	15	sector	sector	NOUN
framr-1679	198	16	.	.	PUNCT
framr-1679	199	1	forty	forty	NUM
framr-1679	199	2	companies	company	NOUN
framr-1679	199	3	’	'	PUNCT
framr-1679	199	4	data	datum	NOUN
framr-1679	199	5	between	between	ADP
framr-1679	199	6	2012	2012	NUM
framr-1679	199	7	to	to	ADP
framr-1679	199	8	2016	2016	NUM
framr-1679	199	9	were	be	AUX
framr-1679	199	10	adopted	adopt	VERB
framr-1679	199	11	.	.	PUNCT
framr-1679	200	1	the	the	DET
framr-1679	200	2	study	study	NOUN
framr-1679	200	3	analyzed	analyze	VERB
framr-1679	200	4	data	datum	NOUN
framr-1679	200	5	using	use	VERB
framr-1679	200	6	regression	regression	NOUN
framr-1679	200	7	analysis	analysis	NOUN
framr-1679	200	8	.	.	PUNCT
framr-1679	201	1	it	it	PRON
framr-1679	201	2	was	be	AUX
framr-1679	201	3	found	find	VERB
framr-1679	201	4	that	that	DET
framr-1679	201	5	value	value	NOUN
framr-1679	201	6	at	at	ADP
framr-1679	201	7	risk	risk	NOUN
framr-1679	201	8	,	,	PUNCT
framr-1679	201	9	board	board	NOUN
framr-1679	201	10	size	size	NOUN
framr-1679	201	11	,	,	PUNCT
framr-1679	201	12	firm	firm	ADJ
framr-1679	201	13	size	size	NOUN
framr-1679	201	14	and	and	CCONJ
framr-1679	201	15	institutional	institutional	ADJ
framr-1679	201	16	ownership	ownership	NOUN
framr-1679	201	17	have	have	VERB
framr-1679	201	18	positive	positive	ADJ
framr-1679	201	19	effect	effect	NOUN
framr-1679	201	20	on	on	ADP
framr-1679	201	21	performance	performance	NOUN
framr-1679	201	22	while	while	SCONJ
framr-1679	201	23	leverage	leverage	NOUN
framr-1679	201	24	negatively	negatively	ADV
framr-1679	201	25	affect	affect	VERB
framr-1679	201	26	performance	performance	NOUN
framr-1679	201	27	.	.	PUNCT
framr-1679	202	1	ironkwe	ironkwe	ADJ
framr-1679	202	2	and	and	CCONJ
framr-1679	202	3	osaat	osaat	ADJ
framr-1679	202	4	(	(	PUNCT
framr-1679	202	5	2019	2019	NUM
framr-1679	202	6	)	)	PUNCT
framr-1679	202	7	investigated	investigate	VERB
framr-1679	202	8	risk	risk	NOUN
framr-1679	202	9	asset	asset	NOUN
framr-1679	202	10	management	management	NOUN
framr-1679	202	11	and	and	CCONJ
framr-1679	202	12	financial	financial	ADJ
framr-1679	202	13	performance	performance	NOUN
framr-1679	202	14	of	of	ADP
framr-1679	202	15	insurance	insurance	NOUN
framr-1679	202	16	companies	company	NOUN
framr-1679	202	17	in	in	ADP
framr-1679	202	18	nigeria	nigeria	PROPN
framr-1679	202	19	.	.	PUNCT
framr-1679	203	1	the	the	DET
framr-1679	203	2	study	study	NOUN
framr-1679	203	3	employed	employ	VERB
framr-1679	203	4	secondary	secondary	ADJ
framr-1679	203	5	data	datum	NOUN
framr-1679	203	6	collated	collate	VERB
framr-1679	203	7	between	between	ADP
framr-1679	203	8	1986	1986	NUM
framr-1679	203	9	-	-	SYM
framr-1679	203	10	2016	2016	NUM
framr-1679	203	11	.	.	PUNCT
framr-1679	204	1	johansen	johansen	PROPN
framr-1679	204	2	co	co	PROPN
framr-1679	204	3	-	-	NOUN
framr-1679	204	4	integration	integration	NOUN
framr-1679	204	5	and	and	CCONJ
framr-1679	204	6	error	error	NOUN
framr-1679	204	7	correction	correction	NOUN
framr-1679	204	8	model	model	NOUN
framr-1679	204	9	were	be	AUX
framr-1679	204	10	used	use	VERB
framr-1679	204	11	to	to	ADP
framr-1679	204	12	analysed	analyse	VERB
framr-1679	204	13	data	datum	NOUN
framr-1679	204	14	.	.	PUNCT
framr-1679	205	1	the	the	DET
framr-1679	205	2	study	study	NOUN
framr-1679	205	3	showed	show	VERB
framr-1679	205	4	in	in	ADP
framr-1679	205	5	both	both	CCONJ
framr-1679	205	6	short	short	ADJ
framr-1679	205	7	and	and	CCONJ
framr-1679	205	8	long	long	ADJ
framr-1679	205	9	run	run	NOUN
framr-1679	205	10	roe	roe	PROPN
framr-1679	205	11	,	,	PUNCT
framr-1679	205	12	roa	roa	NOUN
framr-1679	205	13	and	and	CCONJ
framr-1679	205	14	leverage	leverage	NOUN
framr-1679	205	15	risk	risk	NOUN
framr-1679	205	16	are	be	AUX
framr-1679	205	17	all	all	PRON
framr-1679	205	18	imperative	imperative	ADJ
framr-1679	205	19	factors	factor	NOUN
framr-1679	205	20	in	in	ADP
framr-1679	205	21	determining	determine	VERB
framr-1679	205	22	risk	risk	NOUN
framr-1679	205	23	asset	asset	NOUN
framr-1679	205	24	management	management	NOUN
framr-1679	205	25	in	in	ADP
framr-1679	205	26	nigeria	nigeria	PROPN
framr-1679	206	1	3	3	NUM
framr-1679	206	2	.	.	PUNCT
framr-1679	206	3	data	datum	NOUN
framr-1679	206	4	and	and	CCONJ
framr-1679	206	5	methods	method	NOUN
framr-1679	206	6	ugah	ugah	PROPN
framr-1679	206	7	(	(	PUNCT
framr-1679	206	8	2020	2020	NUM
framr-1679	206	9	)	)	PUNCT
framr-1679	206	10	model	model	NOUN
framr-1679	206	11	was	be	AUX
framr-1679	206	12	adopted	adopt	VERB
framr-1679	206	13	for	for	ADP
framr-1679	206	14	this	this	DET
framr-1679	206	15	study	study	NOUN
framr-1679	206	16	to	to	PART
framr-1679	206	17	assesses	assess	VERB
framr-1679	206	18	financial	financial	ADJ
framr-1679	206	19	risk	risk	NOUN
framr-1679	206	20	management	management	NOUN
framr-1679	206	21	and	and	CCONJ
framr-1679	206	22	the	the	DET
framr-1679	206	23	profitability	profitability	NOUN
framr-1679	206	24	of	of	ADP
framr-1679	206	25	firms	firm	NOUN
framr-1679	206	26	.	.	PUNCT
framr-1679	207	1	the	the	DET
framr-1679	207	2	study	study	NOUN
framr-1679	207	3	specified	specify	VERB
framr-1679	207	4	return	return	NOUN
framr-1679	207	5	on	on	ADP
framr-1679	207	6	asset	asset	NOUN
framr-1679	207	7	(	(	PUNCT
framr-1679	207	8	roa	roa	PROPN
framr-1679	207	9	)	)	PUNCT
framr-1679	207	10	as	as	ADP
framr-1679	207	11	a	a	DET
framr-1679	207	12	function	function	NOUN
framr-1679	207	13	of	of	ADP
framr-1679	207	14	liquidity	liquidity	NOUN
framr-1679	207	15	risk	risk	NOUN
framr-1679	207	16	(	(	PUNCT
framr-1679	207	17	lqr	lqr	PROPN
framr-1679	207	18	)	)	PUNCT
framr-1679	207	19	,	,	PUNCT
framr-1679	207	20	credit	credit	NOUN
framr-1679	207	21	risk	risk	NOUN
framr-1679	207	22	,	,	PUNCT
framr-1679	207	23	interest	interest	NOUN
framr-1679	207	24	rate	rate	NOUN
framr-1679	207	25	risk	risk	NOUN
framr-1679	207	26	(	(	PUNCT
framr-1679	207	27	intr	intr	NOUN
framr-1679	207	28	)	)	PUNCT
framr-1679	207	29	and	and	CCONJ
framr-1679	207	30	inflation	inflation	NOUN
framr-1679	207	31	rate	rate	NOUN
framr-1679	207	32	risk	risk	NOUN
framr-1679	207	33	(	(	PUNCT
framr-1679	207	34	infr	infr	PROPN
framr-1679	207	35	)	)	PUNCT
framr-1679	207	36	as	as	SCONJ
framr-1679	207	37	presented	present	VERB
framr-1679	207	38	in	in	ADP
framr-1679	207	39	equation	equation	NOUN
framr-1679	207	40	1	1	NUM
framr-1679	207	41	.	.	PUNCT
framr-1679	208	1	(	(	PUNCT
framr-1679	208	2	1	1	X
framr-1679	208	3	)	)	PUNCT
framr-1679	208	4	where	where	SCONJ
framr-1679	208	5	y	y	PROPN
framr-1679	208	6	represents	represent	VERB
framr-1679	208	7	profitability	profitability	NOUN
framr-1679	208	8	measured	measure	VERB
framr-1679	208	9	in	in	ADP
framr-1679	208	10	terms	term	NOUN
framr-1679	208	11	of	of	ADP
framr-1679	208	12	return	return	NOUN
framr-1679	208	13	on	on	ADP
framr-1679	208	14	asset	asset	NOUN
framr-1679	208	15	,	,	PUNCT
framr-1679	208	16	while	while	SCONJ
framr-1679	208	17	x	x	PRON
framr-1679	208	18	is	be	AUX
framr-1679	208	19	a	a	DET
framr-1679	208	20	vector	vector	NOUN
framr-1679	208	21	of	of	ADP
framr-1679	208	22	risk	risk	NOUN
framr-1679	208	23	management	management	NOUN
framr-1679	208	24	variables	variable	NOUN
framr-1679	208	25	such	such	ADJ
framr-1679	208	26	as	as	ADP
framr-1679	208	27	liquidity	liquidity	NOUN
framr-1679	208	28	risk	risk	NOUN
framr-1679	208	29	,	,	PUNCT
framr-1679	208	30	credit	credit	NOUN
framr-1679	208	31	risk	risk	NOUN
framr-1679	208	32	,	,	PUNCT
framr-1679	208	33	interest	interest	NOUN
framr-1679	208	34	rate	rate	NOUN
framr-1679	208	35	risk	risk	NOUN
framr-1679	208	36	and	and	CCONJ
framr-1679	208	37	inflation	inflation	NOUN
framr-1679	208	38	rate	rate	NOUN
framr-1679	208	39	risk	risk	NOUN
framr-1679	208	40	.	.	PUNCT
framr-1679	209	1	given	give	VERB
framr-1679	209	2	the	the	DET
framr-1679	209	3	focus	focus	NOUN
framr-1679	209	4	of	of	ADP
framr-1679	209	5	this	this	DET
framr-1679	209	6	study	study	NOUN
framr-1679	209	7	on	on	ADP
framr-1679	209	8	the	the	DET
framr-1679	209	9	manufacturing	manufacturing	NOUN
framr-1679	209	10	firms	firm	NOUN
framr-1679	209	11	the	the	DET
framr-1679	209	12	model	model	NOUN
framr-1679	209	13	specified	specify	VERB
framr-1679	209	14	in	in	ADP
framr-1679	209	15	equation	equation	NOUN
framr-1679	209	16	1	1	NUM
framr-1679	209	17	was	be	AUX
framr-1679	209	18	modified	modify	VERB
framr-1679	209	19	by	by	ADP
framr-1679	209	20	replacing	replace	VERB
framr-1679	209	21	return	return	NOUN
framr-1679	209	22	on	on	ADP
framr-1679	209	23	asset	asset	NOUN
framr-1679	209	24	with	with	ADP
framr-1679	209	25	profitability	profitability	NOUN
framr-1679	209	26	in	in	ADP
framr-1679	209	27	view	view	NOUN
framr-1679	209	28	of	of	ADP
framr-1679	209	29	tracking	track	VERB
framr-1679	209	30	the	the	DET
framr-1679	209	31	financial	financial	ADJ
framr-1679	209	32	performance	performance	NOUN
framr-1679	209	33	of	of	ADP
framr-1679	209	34	the	the	DET
framr-1679	209	35	operation	operation	NOUN
framr-1679	209	36	of	of	ADP
framr-1679	209	37	the	the	DET
framr-1679	209	38	selected	select	VERB
framr-1679	209	39	firms	firm	NOUN
framr-1679	209	40	,	,	PUNCT
framr-1679	209	41	while	while	SCONJ
framr-1679	209	42	risk	risk	NOUN
framr-1679	209	43	management	management	NOUN
framr-1679	209	44	variables	variable	NOUN
framr-1679	209	45	captured	capture	VERB
framr-1679	209	46	as	as	ADP
framr-1679	209	47	liquidity	liquidity	NOUN
framr-1679	209	48	risk	risk	NOUN
framr-1679	209	49	and	and	CCONJ
framr-1679	209	50	interest	interest	NOUN
framr-1679	209	51	rate	rate	NOUN
framr-1679	209	52	risk	risk	NOUN
framr-1679	209	53	(	(	PUNCT
framr-1679	209	54	intr	intr	PROPN
framr-1679	209	55	)	)	PUNCT
framr-1679	209	56	(	(	PUNCT
framr-1679	209	57	replacing	replace	VERB
framr-1679	209	58	market	market	NOUN
framr-1679	209	59	risk	risk	NOUN
framr-1679	209	60	)	)	PUNCT
framr-1679	209	61	,	,	PUNCT
framr-1679	209	62	while	while	SCONJ
framr-1679	209	63	firms	firm	NOUN
framr-1679	209	64	size	size	NOUN
framr-1679	209	65	was	be	AUX
framr-1679	209	66	included	include	VERB
framr-1679	209	67	in	in	ADP
framr-1679	209	68	the	the	DET
framr-1679	209	69	model	model	NOUN
framr-1679	209	70	as	as	ADP
framr-1679	209	71	a	a	DET
framr-1679	209	72	control	control	NOUN
framr-1679	209	73	variable	variable	NOUN
framr-1679	209	74	.	.	PUNCT
framr-1679	210	1	hence	hence	ADV
framr-1679	210	2	model	model	NOUN
framr-1679	210	3	estimated	estimate	VERB
framr-1679	210	4	for	for	ADP
framr-1679	210	5	the	the	DET
framr-1679	210	6	study	study	NOUN
framr-1679	210	7	is	be	AUX
framr-1679	210	8	presented	present	VERB
framr-1679	210	9	in	in	ADP
framr-1679	210	10	equation	equation	NOUN
framr-1679	210	11	2	2	NUM
framr-1679	210	12	.	.	PUNCT
framr-1679	211	1	(	(	PUNCT
framr-1679	211	2	2	2	NUM
framr-1679	211	3	)	)	PUNCT
framr-1679	211	4	where	where	SCONJ
framr-1679	211	5	pat	pat	PROPN
framr-1679	211	6	stands	stand	VERB
framr-1679	211	7	for	for	ADP
framr-1679	211	8	profit	profit	NOUN
framr-1679	211	9	after	after	ADP
framr-1679	211	10	tax	tax	NOUN
framr-1679	211	11	,	,	PUNCT
framr-1679	211	12	lqr	lqr	PROPN
framr-1679	211	13	is	be	AUX
framr-1679	211	14	liquidity	liquidity	NOUN
framr-1679	211	15	risk	risk	NOUN
framr-1679	211	16	intr	intr	NOUN
framr-1679	211	17	is	be	AUX
framr-1679	211	18	interest	interest	NOUN
framr-1679	211	19	rate	rate	NOUN
framr-1679	211	20	risk	risk	NOUN
framr-1679	211	21	and	and	CCONJ
framr-1679	211	22	fz	fz	NOUN
framr-1679	211	23	is	be	AUX
framr-1679	211	24	firm	firm	ADJ
framr-1679	211	25	’s	’s	PART
framr-1679	211	26	size	size	NOUN
framr-1679	211	27	3.1	3.1	NUM
framr-1679	211	28	.	.	PUNCT
framr-1679	212	1	scope	scope	NOUN
framr-1679	212	2	,	,	PUNCT
framr-1679	212	3	sources	source	NOUN
framr-1679	212	4	of	of	ADP
framr-1679	212	5	data	datum	NOUN
framr-1679	212	6	and	and	CCONJ
framr-1679	212	7	method	method	NOUN
framr-1679	212	8	of	of	ADP
framr-1679	212	9	analysis	analysis	NOUN
framr-1679	212	10	this	this	DET
framr-1679	212	11	captured	capture	VERB
framr-1679	212	12	quoted	quote	VERB
framr-1679	212	13	manufacturing	manufacturing	NOUN
framr-1679	212	14	firms	firm	NOUN
framr-1679	212	15	in	in	ADP
framr-1679	212	16	nigeria	nigeria	PROPN
framr-1679	212	17	stock	stock	PROPN
framr-1679	212	18	exchange	exchange	PROPN
framr-1679	212	19	.	.	PUNCT
framr-1679	213	1	ten	ten	NUM
framr-1679	213	2	(	(	PUNCT
framr-1679	213	3	10	10	NUM
framr-1679	213	4	)	)	PUNCT
framr-1679	213	5	manufacturing	manufacturing	NOUN
framr-1679	213	6	firms	firm	NOUN
framr-1679	213	7	were	be	AUX
framr-1679	213	8	purposively	purposively	ADV
framr-1679	213	9	selected	select	VERB
framr-1679	213	10	and	and	CCONJ
framr-1679	213	11	data	datum	NOUN
framr-1679	213	12	were	be	AUX
framr-1679	213	13	collected	collect	VERB
framr-1679	213	14	from	from	ADP
framr-1679	213	15	their	their	PRON
framr-1679	213	16	annual	annual	ADJ
framr-1679	213	17	reports	report	NOUN
framr-1679	213	18	between	between	ADP
framr-1679	213	19	2010	2010	NUM
framr-1679	213	20	to	to	ADP
framr-1679	213	21	2019	2019	NUM
framr-1679	213	22	.	.	PUNCT
framr-1679	214	1	panel	panel	NOUN
framr-1679	214	2	-	-	PUNCT
framr-1679	214	3	based	base	VERB
framr-1679	214	4	estimation	estimation	NOUN
framr-1679	214	5	techniques	technique	NOUN
framr-1679	214	6	such	such	ADJ
framr-1679	214	7	as	as	ADP
framr-1679	214	8	pooled	pool	VERB
framr-1679	214	9	ols	ol	NOUN
framr-1679	214	10	,	,	PUNCT
framr-1679	214	11	fixed	fix	VERB
framr-1679	214	12	effect	effect	NOUN
framr-1679	214	13	estimator	estimator	NOUN
framr-1679	214	14	,	,	PUNCT
framr-1679	214	15	random	random	ADJ
framr-1679	214	16	effect	effect	NOUN
framr-1679	214	17	estimator	estimator	NOUN
framr-1679	214	18	and	and	CCONJ
framr-1679	214	19	evaluation	evaluation	NOUN
framr-1679	214	20	for	for	ADP
framr-1679	214	21	the	the	DET
framr-1679	214	22	most	most	ADV
framr-1679	214	23	consistent	consistent	ADJ
framr-1679	214	24	estimator	estimator	NOUN
framr-1679	214	25	was	be	AUX
framr-1679	214	26	done	do	VERB
framr-1679	214	27	via	via	ADP
framr-1679	214	28	restricted	restrict	VERB
framr-1679	214	29	f	f	NOUN
framr-1679	214	30	-	-	PUNCT
framr-1679	214	31	test	test	NOUN
framr-1679	214	32	and	and	CCONJ
framr-1679	214	33	hausman	hausman	ADJ
framr-1679	214	34	test	test	NOUN
framr-1679	214	35	to	to	ADP
framr-1679	214	36	analysed	analyse	VERB
framr-1679	214	37	data	datum	NOUN
framr-1679	214	38	.	.	PUNCT
framr-1679	215	1	while	while	SCONJ
framr-1679	215	2	other	other	ADJ
framr-1679	215	3	post	post	NOUN
framr-1679	215	4	estimation	estimation	NOUN
framr-1679	215	5	test	test	NOUN
framr-1679	215	6	such	such	ADJ
framr-1679	215	7	as	as	ADP
framr-1679	215	8	panel	panel	NOUN
framr-1679	215	9	homoscedasticity	homoscedasticity	NOUN
framr-1679	215	10	test	test	NOUN
framr-1679	215	11	,	,	PUNCT
framr-1679	215	12	autocorrelation	autocorrelation	NOUN
framr-1679	215	13	test	test	NOUN
framr-1679	215	14	and	and	CCONJ
framr-1679	215	15	cross	cross	ADJ
framr-1679	215	16	-	-	ADJ
framr-1679	215	17	sectional	sectional	ADJ
framr-1679	215	18	dependence	dependence	NOUN
framr-1679	215	19	test	test	NOUN
framr-1679	215	20	were	be	AUX
framr-1679	215	21	conducted	conduct	VERB
framr-1679	215	22	to	to	PART
framr-1679	215	23	ascertain	ascertain	VERB
framr-1679	215	24	the	the	DET
framr-1679	215	25	fitness	fitness	NOUN
framr-1679	215	26	of	of	ADP
framr-1679	215	27	the	the	DET
framr-1679	215	28	estimated	estimate	VERB
framr-1679	215	29	model	model	NOUN
framr-1679	215	30	table-1	table-1	PROPN
framr-1679	215	31	.	.	PUNCT
framr-1679	215	32	correlation	correlation	NOUN
framr-1679	215	33	matrix	matrix	NOUN
framr-1679	215	34	.	.	PUNCT
framr-1679	216	1	pat	pat	PROPN
framr-1679	216	2	lqr	lqr	PROPN
framr-1679	216	3	intr	intr	PROPN
framr-1679	216	4	fz	fz	VERB
framr-1679	216	5	pat	pat	PROPN
framr-1679	216	6	1.00000	1.00000	NUM
framr-1679	216	7	lqr	lqr	NOUN
framr-1679	216	8	-0.5484	-0.5484	VERB
framr-1679	216	9	1.00000	1.00000	NUM
framr-1679	216	10	intr	intr	NOUN
framr-1679	216	11	0.0178	0.0178	NUM
framr-1679	216	12	-0.1657	-0.1657	NOUN
framr-1679	216	13	1.00000	1.00000	NUM
framr-1679	216	14	fz	fz	VERB
framr-1679	216	15	0.7376	0.7376	PROPN
framr-1679	216	16	-0.4743	-0.4743	NOUN
framr-1679	217	1	0.1522	0.1522	NUM
framr-1679	217	2	1.00000	1.00000	NUM
framr-1679	217	3	financial	financial	ADJ
framr-1679	217	4	risk	risk	NOUN
framr-1679	217	5	and	and	CCONJ
framr-1679	217	6	management	management	NOUN
framr-1679	217	7	reviews	review	NOUN
framr-1679	217	8	,	,	PUNCT
framr-1679	217	9	2021	2021	NUM
framr-1679	217	10	,	,	PUNCT
framr-1679	217	11	7(1	7(1	NUM
framr-1679	217	12	):	):	PUNCT
framr-1679	217	13	67	67	NUM
framr-1679	217	14	-	-	SYM
framr-1679	217	15	77	77	NUM
framr-1679	217	16	74	74	NUM
framr-1679	217	17	©	©	PROPN
framr-1679	217	18	2021	2021	NUM
framr-1679	217	19	conscientia	conscientia	PROPN
framr-1679	217	20	beam	beam	PROPN
framr-1679	217	21	.	.	PUNCT
framr-1679	218	1	all	all	DET
framr-1679	218	2	rights	right	NOUN
framr-1679	218	3	reserved	reserve	VERB
framr-1679	218	4	.	.	PUNCT
framr-1679	219	1	4	4	X
framr-1679	219	2	.	.	X
framr-1679	219	3	data	datum	NOUN
framr-1679	219	4	analysis	analysis	NOUN
framr-1679	219	5	and	and	CCONJ
framr-1679	219	6	discussions	discussion	NOUN
framr-1679	219	7	of	of	ADP
framr-1679	219	8	findings	finding	NOUN
framr-1679	219	9	4.1	4.1	NUM
framr-1679	219	10	.	.	PUNCT
framr-1679	220	1	correlation	correlation	NOUN
framr-1679	220	2	analysis	analysis	NOUN
framr-1679	220	3	table	table	NOUN
framr-1679	220	4	1	1	NUM
framr-1679	220	5	showed	show	VERB
framr-1679	220	6	that	that	SCONJ
framr-1679	220	7	there	there	PRON
framr-1679	220	8	is	be	VERB
framr-1679	220	9	positive	positive	ADJ
framr-1679	220	10	correlation	correlation	NOUN
framr-1679	220	11	between	between	ADP
framr-1679	220	12	interest	interest	NOUN
framr-1679	220	13	rate	rate	NOUN
framr-1679	220	14	risk	risk	NOUN
framr-1679	220	15	and	and	CCONJ
framr-1679	220	16	profit	profit	NOUN
framr-1679	220	17	after	after	ADP
framr-1679	220	18	tax	tax	NOUN
framr-1679	220	19	but	but	CCONJ
framr-1679	220	20	a	a	DET
framr-1679	220	21	negative	negative	ADJ
framr-1679	220	22	correlation	correlation	NOUN
framr-1679	220	23	between	between	ADP
framr-1679	220	24	liquidity	liquidity	NOUN
framr-1679	220	25	risk	risk	NOUN
framr-1679	220	26	and	and	CCONJ
framr-1679	220	27	profit	profit	NOUN
framr-1679	220	28	after	after	ADP
framr-1679	220	29	tax	tax	NOUN
framr-1679	220	30	of	of	ADP
framr-1679	220	31	quoted	quote	VERB
framr-1679	220	32	firms	firm	NOUN
framr-1679	220	33	selected	select	VERB
framr-1679	220	34	in	in	ADP
framr-1679	220	35	the	the	DET
framr-1679	220	36	study	study	NOUN
framr-1679	220	37	.	.	PUNCT
framr-1679	221	1	the	the	DET
framr-1679	221	2	implication	implication	NOUN
framr-1679	221	3	of	of	ADP
framr-1679	221	4	this	this	PRON
framr-1679	221	5	is	be	AUX
framr-1679	221	6	that	that	SCONJ
framr-1679	221	7	risk	risk	NOUN
framr-1679	221	8	management	management	NOUN
framr-1679	221	9	has	have	VERB
framr-1679	221	10	positive	positive	ADJ
framr-1679	221	11	correlation	correlation	NOUN
framr-1679	221	12	with	with	ADP
framr-1679	221	13	performance	performance	NOUN
framr-1679	221	14	through	through	ADP
framr-1679	221	15	the	the	DET
framr-1679	221	16	interest	interest	NOUN
framr-1679	221	17	rate	rate	NOUN
framr-1679	221	18	but	but	CCONJ
framr-1679	221	19	negative	negative	ADJ
framr-1679	221	20	correlation	correlation	NOUN
framr-1679	221	21	in	in	ADP
framr-1679	221	22	terms	term	NOUN
framr-1679	221	23	of	of	ADP
framr-1679	221	24	liquidity	liquidity	NOUN
framr-1679	221	25	risk	risk	NOUN
framr-1679	221	26	.	.	PUNCT
framr-1679	222	1	in	in	ADP
framr-1679	222	2	terms	term	NOUN
framr-1679	222	3	of	of	ADP
framr-1679	222	4	magnitude	magnitude	NOUN
framr-1679	222	5	,	,	PUNCT
framr-1679	222	6	the	the	DET
framr-1679	222	7	result	result	NOUN
framr-1679	222	8	showed	show	VERB
framr-1679	222	9	that	that	SCONJ
framr-1679	222	10	the	the	DET
framr-1679	222	11	correlation	correlation	NOUN
framr-1679	222	12	between	between	ADP
framr-1679	222	13	interest	interest	NOUN
framr-1679	222	14	rate	rate	NOUN
framr-1679	222	15	and	and	CCONJ
framr-1679	222	16	profit	profit	NOUN
framr-1679	222	17	after	after	ADP
framr-1679	222	18	tax	tax	NOUN
framr-1679	222	19	is	be	AUX
framr-1679	222	20	weak	weak	ADJ
framr-1679	222	21	,	,	PUNCT
framr-1679	222	22	reflecting	reflect	VERB
framr-1679	222	23	a	a	DET
framr-1679	222	24	weak	weak	ADJ
framr-1679	222	25	level	level	NOUN
framr-1679	222	26	of	of	ADP
framr-1679	222	27	movement	movement	NOUN
framr-1679	222	28	of	of	ADP
framr-1679	222	29	risk	risk	NOUN
framr-1679	222	30	management	management	NOUN
framr-1679	222	31	and	and	CCONJ
framr-1679	222	32	profit	profit	NOUN
framr-1679	222	33	after	after	ADP
framr-1679	222	34	tax	tax	NOUN
framr-1679	222	35	of	of	ADP
framr-1679	222	36	quoted	quote	VERB
framr-1679	222	37	firms	firm	NOUN
framr-1679	222	38	.	.	PUNCT
framr-1679	223	1	on	on	ADP
framr-1679	223	2	the	the	DET
framr-1679	223	3	other	other	ADJ
framr-1679	223	4	hand	hand	NOUN
framr-1679	223	5	,	,	PUNCT
framr-1679	223	6	the	the	DET
framr-1679	223	7	result	result	NOUN
framr-1679	223	8	showed	show	VERB
framr-1679	223	9	that	that	SCONJ
framr-1679	223	10	correlation	correlation	NOUN
framr-1679	223	11	between	between	ADP
framr-1679	223	12	liquidity	liquidity	NOUN
framr-1679	223	13	risk	risk	NOUN
framr-1679	223	14	and	and	CCONJ
framr-1679	223	15	profit	profit	NOUN
framr-1679	223	16	after	after	ADP
framr-1679	223	17	tax	tax	NOUN
framr-1679	223	18	,	,	PUNCT
framr-1679	223	19	reflecting	reflect	VERB
framr-1679	223	20	a	a	DET
framr-1679	223	21	strong	strong	ADJ
framr-1679	223	22	level	level	NOUN
framr-1679	223	23	of	of	ADP
framr-1679	223	24	movement	movement	NOUN
framr-1679	223	25	of	of	ADP
framr-1679	223	26	risk	risk	NOUN
framr-1679	223	27	management	management	NOUN
framr-1679	223	28	and	and	CCONJ
framr-1679	223	29	profit	profit	NOUN
framr-1679	223	30	after	after	ADP
framr-1679	223	31	tax	tax	NOUN
framr-1679	223	32	of	of	ADP
framr-1679	223	33	quoted	quote	VERB
framr-1679	223	34	firms	firm	NOUN
framr-1679	223	35	selected	select	VERB
framr-1679	223	36	in	in	ADP
framr-1679	223	37	the	the	DET
framr-1679	223	38	study	study	NOUN
framr-1679	223	39	.	.	PUNCT
framr-1679	224	1	table-2	table-2	NUM
framr-1679	224	2	.	.	PUNCT
framr-1679	224	3	estimation	estimation	NOUN
framr-1679	224	4	result	result	NOUN
framr-1679	224	5	.	.	PUNCT
framr-1679	225	1	coefficient	coefficient	NOUN
framr-1679	225	2	pooled	pool	VERB
framr-1679	225	3	prob	prob	NOUN
framr-1679	226	1	fixed	fix	VERB
framr-1679	226	2	prob	prob	NOUN
framr-1679	226	3	random	random	ADJ
framr-1679	226	4	prob	prob	NOUN
framr-1679	226	5	c	c	PROPN
framr-1679	226	6	-52.82031	-52.82031	PUNCT
framr-1679	226	7	0.065	0.065	NUM
framr-1679	226	8	-50.99452	-50.99452	PUNCT
framr-1679	226	9	0.002	0.002	NUM
framr-1679	226	10	-55.3316	-55.3316	NUM
framr-1679	226	11	0.001	0.001	NUM
framr-1679	226	12	lqr	lqr	NOUN
framr-1679	226	13	-7.072336	-7.072336	VERB
framr-1679	226	14	0.000	0.000	NUM
framr-1679	227	1	3.200952	3.200952	NUM
framr-1679	227	2	0.005	0.005	NUM
framr-1679	227	3	3.124137	3.124137	NUM
framr-1679	227	4	0.006	0.006	NUM
framr-1679	227	5	intr	intr	NOUN
framr-1679	227	6	-2.842544	-2.842544	NOUN
framr-1679	227	7	0.062	0.062	NUM
framr-1679	227	8	-.0820459	-.0820459	NOUN
framr-1679	227	9	0.887	0.887	NUM
framr-1679	227	10	-.399781	-.399781	NUM
framr-1679	227	11	0.501	0.501	NUM
framr-1679	227	12	fz	fz	VERB
framr-1679	227	13	6.594997	6.594997	NUM
framr-1679	227	14	0.000	0.000	NUM
framr-1679	227	15	2.874586	2.874586	NUM
framr-1679	227	16	0.004	0.004	NUM
framr-1679	227	17	3.787349	3.787349	NUM
framr-1679	227	18	0.000	0.000	NUM
framr-1679	227	19	r	r	NOUN
framr-1679	227	20	-	-	PUNCT
framr-1679	227	21	square=0.6094	square=0.6094	NOUN
framr-1679	227	22	adj	adj	NOUN
framr-1679	227	23	r	r	PROPN
framr-1679	227	24	-	-	PUNCT
framr-1679	227	25	square=0.5972	square=0.5972	INTJ
framr-1679	227	26	f	f	PROPN
framr-1679	227	27	-	-	PUNCT
framr-1679	227	28	statistics=49.92	statistics=49.92	NOUN
framr-1679	227	29	prob(f	prob(f	NOUN
framr-1679	227	30	-	-	PUNCT
framr-1679	227	31	stat)=	stat)=	VERB
framr-1679	227	32	0.0000	0.0000	NUM
framr-1679	227	33	r	r	NOUN
framr-1679	227	34	-	-	PUNCT
framr-1679	227	35	square=0.9608	square=0.9608	NOUN
framr-1679	227	36	adj	adj	NOUN
framr-1679	227	37	r	r	PROPN
framr-1679	227	38	-	-	PUNCT
framr-1679	227	39	square=0.9554	square=0.9554	PROPN
framr-1679	227	40	f	f	PROPN
framr-1679	227	41	-	-	PUNCT
framr-1679	227	42	statistics=	statistics=	NUM
framr-1679	227	43	177.54	177.54	NUM
framr-1679	227	44	prob(f	prob(f	NOUN
framr-1679	227	45	-	-	PUNCT
framr-1679	227	46	stat)=	stat)=	VERB
framr-1679	227	47	0.0000	0.0000	NUM
framr-1679	227	48	r	r	X
framr-1679	227	49	-	-	PROPN
framr-1679	227	50	square=0.5903	square=0.5903	PROPN
framr-1679	227	51	wald	wald	X
framr-1679	227	52	chi2(5)=	chi2(5)=	PROPN
framr-1679	227	53	17.5	17.5	NUM
framr-1679	227	54	prob	prob	NOUN
framr-1679	227	55	>	>	X
framr-1679	227	56	chi2	chi2	PROPN
framr-1679	227	57	=	=	NOUN
framr-1679	227	58	0.000	0.000	NUM
framr-1679	227	59	restricted	restrict	VERB
framr-1679	227	60	f	f	X
framr-1679	227	61	-	-	PUNCT
framr-1679	227	62	test=	test=	PROPN
framr-1679	227	63	(	(	PUNCT
framr-1679	227	64	p=	p=	X
framr-1679	227	65	<	<	X
framr-1679	227	66	0.05	0.05	NUM
framr-1679	227	67	)	)	PUNCT
framr-1679	227	68	hauman	hauman	ADJ
framr-1679	227	69	test	test	NOUN
framr-1679	228	1	=	=	NOUN
framr-1679	228	2	12.41	12.41	NUM
framr-1679	228	3	(	(	PUNCT
framr-1679	228	4	p=	p=	NOUN
framr-1679	228	5	0.0061	0.0061	NUM
framr-1679	228	6	<	<	X
framr-1679	228	7	0.05	0.05	NUM
framr-1679	228	8	)	)	PUNCT
framr-1679	228	9	note	note	NOUN
framr-1679	228	10	:	:	PUNCT
framr-1679	228	11	*	*	PUNCT
framr-1679	228	12	connote	connote	NOUN
framr-1679	228	13	significance	significance	NOUN
framr-1679	228	14	at	at	ADP
framr-1679	228	15	5	5	NUM
framr-1679	228	16	%	%	NOUN
framr-1679	228	17	level	level	NOUN
framr-1679	228	18	of	of	ADP
framr-1679	228	19	significance	significance	NOUN
framr-1679	228	20	.	.	PUNCT
framr-1679	229	1	table	table	NOUN
framr-1679	229	2	2	2	NUM
framr-1679	229	3	revealed	reveal	VERB
framr-1679	229	4	estimations	estimation	NOUN
framr-1679	229	5	result	result	NOUN
framr-1679	229	6	of	of	ADP
framr-1679	229	7	pooled	pool	VERB
framr-1679	229	8	ols	ol	NOUN
framr-1679	229	9	,	,	PUNCT
framr-1679	229	10	fixed	fix	VERB
framr-1679	229	11	effect	effect	NOUN
framr-1679	229	12	and	and	CCONJ
framr-1679	229	13	random	random	ADJ
framr-1679	229	14	effect	effect	NOUN
framr-1679	229	15	techniques	technique	NOUN
framr-1679	229	16	,	,	PUNCT
framr-1679	229	17	alongside	alongside	SCONJ
framr-1679	229	18	restricted	restrict	VERB
framr-1679	229	19	f	f	NOUN
framr-1679	229	20	-	-	PUNCT
framr-1679	229	21	test	test	NOUN
framr-1679	229	22	and	and	CCONJ
framr-1679	229	23	the	the	DET
framr-1679	229	24	hausman	hausman	ADJ
framr-1679	229	25	test	test	NOUN
framr-1679	229	26	.	.	PUNCT
framr-1679	230	1	in	in	ADP
framr-1679	230	2	terms	term	NOUN
framr-1679	230	3	of	of	ADP
framr-1679	230	4	reliability	reliability	NOUN
framr-1679	230	5	and	and	CCONJ
framr-1679	230	6	proficiency	proficiency	NOUN
framr-1679	230	7	it	it	PRON
framr-1679	230	8	was	be	AUX
framr-1679	230	9	established	establish	VERB
framr-1679	230	10	that	that	PRON
framr-1679	230	11	of	of	ADP
framr-1679	230	12	all	all	DET
framr-1679	230	13	the	the	DET
framr-1679	230	14	models	model	NOUN
framr-1679	230	15	used	use	VERB
framr-1679	230	16	the	the	DET
framr-1679	230	17	most	most	ADV
framr-1679	230	18	reliable	reliable	ADJ
framr-1679	230	19	and	and	CCONJ
framr-1679	230	20	proficient	proficient	ADJ
framr-1679	230	21	is	be	AUX
framr-1679	230	22	the	the	DET
framr-1679	230	23	fixed	fixed	ADJ
framr-1679	230	24	effect	effect	NOUN
framr-1679	230	25	estimation	estimation	NOUN
framr-1679	230	26	,	,	PUNCT
framr-1679	230	27	as	as	SCONJ
framr-1679	230	28	such	such	ADJ
framr-1679	230	29	discussion	discussion	NOUN
framr-1679	230	30	shall	shall	AUX
framr-1679	230	31	be	be	AUX
framr-1679	230	32	centered	center	VERB
framr-1679	230	33	on	on	ADP
framr-1679	230	34	the	the	DET
framr-1679	230	35	fixed	fixed	ADJ
framr-1679	230	36	effect	effect	NOUN
framr-1679	230	37	estimation	estimation	NOUN
framr-1679	230	38	.	.	PUNCT
framr-1679	231	1	as	as	SCONJ
framr-1679	231	2	reported	report	VERB
framr-1679	231	3	in	in	ADP
framr-1679	231	4	table	table	NOUN
framr-1679	231	5	2	2	NUM
framr-1679	231	6	,	,	PUNCT
framr-1679	231	7	risk	risk	NOUN
framr-1679	231	8	management	management	NOUN
framr-1679	231	9	in	in	ADP
framr-1679	231	10	terms	term	NOUN
framr-1679	231	11	of	of	ADP
framr-1679	231	12	liquidity	liquidity	NOUN
framr-1679	231	13	risk	risk	NOUN
framr-1679	231	14	positively	positively	ADV
framr-1679	231	15	and	and	CCONJ
framr-1679	231	16	significantly	significantly	ADV
framr-1679	231	17	affect	affect	VERB
framr-1679	231	18	performance	performance	NOUN
framr-1679	231	19	of	of	ADP
framr-1679	231	20	selected	select	VERB
framr-1679	231	21	firms	firm	NOUN
framr-1679	231	22	measured	measure	VERB
framr-1679	231	23	in	in	ADP
framr-1679	231	24	terms	term	NOUN
framr-1679	231	25	of	of	ADP
framr-1679	231	26	profit	profit	NOUN
framr-1679	231	27	after	after	ADP
framr-1679	231	28	tax	tax	NOUN
framr-1679	231	29	.	.	PUNCT
framr-1679	232	1	this	this	DET
framr-1679	232	2	result	result	NOUN
framr-1679	232	3	implies	imply	VERB
framr-1679	232	4	that	that	SCONJ
framr-1679	232	5	one	one	NUM
framr-1679	232	6	naira	naira	NOUN
framr-1679	232	7	increases	increase	NOUN
framr-1679	232	8	in	in	ADP
framr-1679	232	9	current	current	ADJ
framr-1679	232	10	asset	asset	NOUN
framr-1679	232	11	relative	relative	ADJ
framr-1679	232	12	to	to	ADP
framr-1679	232	13	current	current	ADJ
framr-1679	232	14	liability	liability	NOUN
framr-1679	232	15	(	(	PUNCT
framr-1679	232	16	or	or	CCONJ
framr-1679	232	17	a	a	DET
framr-1679	232	18	naira	naira	ADJ
framr-1679	232	19	decrease	decrease	NOUN
framr-1679	232	20	in	in	ADP
framr-1679	232	21	current	current	ADJ
framr-1679	232	22	liability	liability	NOUN
framr-1679	232	23	relative	relative	ADJ
framr-1679	232	24	to	to	ADP
framr-1679	232	25	current	current	ADJ
framr-1679	232	26	asset	asset	NOUN
framr-1679	232	27	)	)	PUNCT
framr-1679	232	28	will	will	AUX
framr-1679	232	29	lead	lead	VERB
framr-1679	232	30	to	to	ADP
framr-1679	232	31	about	about	ADP
framr-1679	232	32	3.20billion	3.20billion	NOUN
framr-1679	232	33	naira	naira	ADJ
framr-1679	232	34	increase	increase	NOUN
framr-1679	232	35	in	in	ADP
framr-1679	232	36	profit	profit	NOUN
framr-1679	232	37	after	after	ADP
framr-1679	232	38	tax	tax	NOUN
framr-1679	232	39	of	of	ADP
framr-1679	232	40	quoted	quote	VERB
framr-1679	232	41	firms	firm	NOUN
framr-1679	232	42	selected	select	VERB
framr-1679	232	43	in	in	ADP
framr-1679	232	44	the	the	DET
framr-1679	232	45	study	study	NOUN
framr-1679	232	46	.	.	PUNCT
framr-1679	233	1	furthermore	furthermore	ADV
framr-1679	233	2	,	,	PUNCT
framr-1679	233	3	result	result	NOUN
framr-1679	233	4	presented	present	VERB
framr-1679	233	5	showed	show	VERB
framr-1679	233	6	that	that	SCONJ
framr-1679	233	7	risk	risk	NOUN
framr-1679	233	8	management	management	NOUN
framr-1679	233	9	in	in	ADP
framr-1679	233	10	terms	term	NOUN
framr-1679	233	11	of	of	ADP
framr-1679	233	12	interest	interest	NOUN
framr-1679	233	13	rate	rate	NOUN
framr-1679	233	14	has	have	VERB
framr-1679	233	15	negative	negative	ADJ
framr-1679	233	16	effect	effect	NOUN
framr-1679	233	17	on	on	ADP
framr-1679	233	18	performance	performance	NOUN
framr-1679	233	19	in	in	ADP
framr-1679	233	20	terms	term	NOUN
framr-1679	233	21	of	of	ADP
framr-1679	233	22	profit	profit	NOUN
framr-1679	233	23	after	after	ADP
framr-1679	233	24	tax	tax	NOUN
framr-1679	233	25	,	,	PUNCT
framr-1679	233	26	a	a	DET
framr-1679	233	27	unit	unit	NOUN
framr-1679	233	28	percent	percent	NOUN
framr-1679	233	29	rise	rise	NOUN
framr-1679	233	30	in	in	ADP
framr-1679	233	31	interest	interest	NOUN
framr-1679	233	32	rate	rate	NOUN
framr-1679	233	33	will	will	AUX
framr-1679	233	34	result	result	VERB
framr-1679	233	35	to	to	ADP
framr-1679	233	36	about	about	ADP
framr-1679	233	37	0.08billion	0.08billion	NOUN
framr-1679	233	38	increases	increase	NOUN
framr-1679	233	39	in	in	ADP
framr-1679	233	40	performance	performance	NOUN
framr-1679	233	41	of	of	ADP
framr-1679	233	42	quoted	quote	VERB
framr-1679	233	43	firms	firm	NOUN
framr-1679	233	44	selected	select	VERB
framr-1679	233	45	.	.	PUNCT
framr-1679	234	1	table	table	NOUN
framr-1679	234	2	2	2	NUM
framr-1679	234	3	also	also	ADV
framr-1679	234	4	presented	present	VERB
framr-1679	234	5	r	r	NOUN
framr-1679	234	6	-	-	PUNCT
framr-1679	234	7	square	square	ADJ
framr-1679	234	8	result	result	NOUN
framr-1679	234	9	of	of	ADP
framr-1679	234	10	0.6094	0.6094	NUM
framr-1679	234	11	,	,	PUNCT
framr-1679	234	12	reflecting	reflect	VERB
framr-1679	234	13	that	that	SCONJ
framr-1679	234	14	about	about	ADP
framr-1679	234	15	61	61	NUM
framr-1679	234	16	%	%	NOUN
framr-1679	234	17	systematic	systematic	ADJ
framr-1679	234	18	variation	variation	NOUN
framr-1679	234	19	in	in	ADP
framr-1679	234	20	the	the	DET
framr-1679	234	21	performance	performance	NOUN
framr-1679	234	22	of	of	ADP
framr-1679	234	23	selected	select	VERB
framr-1679	234	24	quoted	quote	VERB
framr-1679	234	25	firms	firm	NOUN
framr-1679	234	26	clarified	clarify	VERB
framr-1679	234	27	by	by	ADP
framr-1679	234	28	risk	risk	NOUN
framr-1679	234	29	management	management	NOUN
framr-1679	234	30	variables	variable	NOUN
framr-1679	234	31	considering	consider	VERB
framr-1679	234	32	firm	firm	ADJ
framr-1679	234	33	size	size	NOUN
framr-1679	234	34	,	,	PUNCT
framr-1679	234	35	therefore	therefore	ADV
framr-1679	234	36	,	,	PUNCT
framr-1679	234	37	confirming	confirm	VERB
framr-1679	234	38	the	the	DET
framr-1679	234	39	fitness	fitness	NOUN
framr-1679	234	40	of	of	ADP
framr-1679	234	41	the	the	DET
framr-1679	234	42	model	model	NOUN
framr-1679	234	43	.	.	PUNCT
framr-1679	235	1	table-3	table-3	NUM
framr-1679	235	2	.	.	PUNCT
framr-1679	236	1	post	post	PROPN
framr-1679	236	2	estimation	estimation	NOUN
framr-1679	236	3	test	test	NOUN
framr-1679	236	4	.	.	PUNCT
framr-1679	237	1	wald	wald	PROPN
framr-1679	237	2	test	test	PROPN
framr-1679	237	3	null	null	PROPN
framr-1679	237	4	hypothesis	hypothesis	NOUN
framr-1679	237	5	statistics	statistic	NOUN
framr-1679	237	6	probability	probability	PROPN
framr-1679	237	7	panel	panel	NOUN
framr-1679	237	8	homoscedasticity	homoscedasticity	VERB
framr-1679	237	9	1.2731	1.2731	NUM
framr-1679	237	10	0.2633	0.2633	NUM
framr-1679	237	11	pesaran	pesaran	ADJ
framr-1679	237	12	test	test	NOUN
framr-1679	237	13	null	null	PROPN
framr-1679	237	14	hypothesis	hypothesis	NOUN
framr-1679	237	15	statistics	statistic	NOUN
framr-1679	237	16	probability	probability	VERB
framr-1679	237	17	no	no	DET
framr-1679	237	18	cross	cross	NOUN
framr-1679	237	19	sectional	sectional	ADJ
framr-1679	237	20	dependence	dependence	NOUN
framr-1679	237	21	0.288	0.288	NUM
framr-1679	237	22	0.7731	0.7731	NUM
framr-1679	237	23	wooldridge	wooldridge	PROPN
framr-1679	237	24	test	test	PROPN
framr-1679	237	25	null	null	PROPN
framr-1679	237	26	hypothesis	hypothesis	NOUN
framr-1679	237	27	statistics	statistic	NOUN
framr-1679	237	28	probability	probability	VERB
framr-1679	237	29	no	no	DET
framr-1679	237	30	ar(1)panel	ar(1)panel	NOUN
framr-1679	237	31	autocorrelation	autocorrelation	NOUN
framr-1679	237	32	1.5840	1.5840	NUM
framr-1679	237	33	0.2399	0.2399	NUM
framr-1679	237	34	table	table	NOUN
framr-1679	237	35	3	3	NUM
framr-1679	237	36	result	result	NOUN
framr-1679	237	37	revealed	reveal	VERB
framr-1679	237	38	that	that	SCONJ
framr-1679	237	39	there	there	PRON
framr-1679	237	40	is	be	VERB
framr-1679	237	41	enough	enough	ADJ
framr-1679	237	42	indication	indication	NOUN
framr-1679	237	43	to	to	PART
framr-1679	237	44	reject	reject	VERB
framr-1679	237	45	null	null	ADJ
framr-1679	237	46	hypothesis	hypothesis	NOUN
framr-1679	237	47	on	on	ADP
framr-1679	237	48	panel	panel	NOUN
framr-1679	237	49	homoscedasticity	homoscedasticity	NOUN
framr-1679	237	50	,	,	PUNCT
framr-1679	237	51	null	null	ADJ
framr-1679	237	52	hypothesis	hypothesis	NOUN
framr-1679	237	53	of	of	ADP
framr-1679	237	54	no	no	DET
framr-1679	237	55	cross	cross	ADJ
framr-1679	237	56	-	-	ADJ
framr-1679	237	57	sectional	sectional	ADJ
framr-1679	237	58	dependence	dependence	NOUN
framr-1679	237	59	and	and	CCONJ
framr-1679	237	60	null	null	ADJ
framr-1679	237	61	hypothesis	hypothesis	NOUN
framr-1679	237	62	of	of	ADP
framr-1679	237	63	no	no	DET
framr-1679	237	64	ar	ar	NOUN
framr-1679	237	65	(	(	PUNCT
framr-1679	237	66	1	1	NUM
framr-1679	237	67	)	)	PUNCT
framr-1679	237	68	panel	panel	NOUN
framr-1679	237	69	autocorrelation	autocorrelation	NOUN
framr-1679	237	70	,	,	PUNCT
framr-1679	237	71	due	due	ADP
framr-1679	237	72	to	to	ADP
framr-1679	237	73	the	the	DET
framr-1679	237	74	statistics	statistic	NOUN
framr-1679	237	75	of	of	ADP
framr-1679	237	76	0.2633	0.2633	NUM
framr-1679	237	77	>	>	SYM
framr-1679	237	78	0.5	0.5	NUM
framr-1679	237	79	for	for	ADP
framr-1679	237	80	wald	wald	NOUN
framr-1679	237	81	test	test	NOUN
framr-1679	237	82	,	,	PUNCT
framr-1679	237	83	0.7731	0.7731	NUM
framr-1679	237	84	>	>	SYM
framr-1679	237	85	0.5	0.5	NUM
framr-1679	237	86	for	for	ADP
framr-1679	237	87	pesaran	pesaran	ADJ
framr-1679	237	88	test	test	NOUN
framr-1679	237	89	and	and	CCONJ
framr-1679	237	90	0.2399	0.2399	NUM
framr-1679	237	91	>	>	SYM
framr-1679	237	92	0.5	0.5	NUM
framr-1679	237	93	for	for	ADP
framr-1679	237	94	wooldridge	wooldridge	PROPN
framr-1679	237	95	test	test	NOUN
framr-1679	237	96	.	.	PUNCT
framr-1679	238	1	financial	financial	ADJ
framr-1679	238	2	risk	risk	NOUN
framr-1679	238	3	and	and	CCONJ
framr-1679	238	4	management	management	NOUN
framr-1679	238	5	reviews	review	NOUN
framr-1679	238	6	,	,	PUNCT
framr-1679	238	7	2021	2021	NUM
framr-1679	238	8	,	,	PUNCT
framr-1679	238	9	7(1	7(1	NUM
framr-1679	238	10	):	):	PUNCT
framr-1679	238	11	67	67	NUM
framr-1679	238	12	-	-	SYM
framr-1679	238	13	77	77	NUM
framr-1679	238	14	75	75	NUM
framr-1679	238	15	©	©	PROPN
framr-1679	238	16	2021	2021	NUM
framr-1679	238	17	conscientia	conscientia	PROPN
framr-1679	238	18	beam	beam	PROPN
framr-1679	238	19	.	.	PUNCT
framr-1679	239	1	all	all	DET
framr-1679	239	2	rights	right	NOUN
framr-1679	239	3	reserved	reserve	VERB
framr-1679	239	4	.	.	PUNCT
framr-1679	240	1	therefore	therefore	ADV
framr-1679	240	2	,	,	PUNCT
framr-1679	240	3	it	it	PRON
framr-1679	240	4	can	can	AUX
framr-1679	240	5	be	be	AUX
framr-1679	240	6	exerted	exert	VERB
framr-1679	240	7	that	that	SCONJ
framr-1679	240	8	expectations	expectation	NOUN
framr-1679	240	9	of	of	ADP
framr-1679	240	10	equal	equal	ADJ
framr-1679	240	11	variance	variance	NOUN
framr-1679	240	12	of	of	ADP
framr-1679	240	13	residual	residual	ADJ
framr-1679	240	14	terms	term	NOUN
framr-1679	240	15	,	,	PUNCT
framr-1679	240	16	cross	cross	VERB
framr-1679	240	17	sectional	sectional	ADJ
framr-1679	240	18	independence	independence	NOUN
framr-1679	240	19	and	and	CCONJ
framr-1679	240	20	nonappearance	nonappearance	NOUN
framr-1679	240	21	of	of	ADP
framr-1679	240	22	serial	serial	ADJ
framr-1679	240	23	autocorrelation	autocorrelation	NOUN
framr-1679	240	24	for	for	ADP
framr-1679	240	25	the	the	DET
framr-1679	240	26	predictable	predictable	ADJ
framr-1679	240	27	panel	panel	NOUN
framr-1679	240	28	-	-	PUNCT
framr-1679	240	29	based	base	VERB
framr-1679	240	30	model	model	NOUN
framr-1679	240	31	is	be	AUX
framr-1679	240	32	valid	valid	ADJ
framr-1679	240	33	.	.	PUNCT
framr-1679	241	1	4.2	4.2	NUM
framr-1679	241	2	.	.	PUNCT
framr-1679	241	3	discussion	discussion	NOUN
framr-1679	241	4	of	of	ADP
framr-1679	241	5	findings	finding	NOUN
framr-1679	241	6	the	the	DET
framr-1679	241	7	result	result	NOUN
framr-1679	241	8	showed	show	VERB
framr-1679	241	9	that	that	SCONJ
framr-1679	241	10	liquidity	liquidity	NOUN
framr-1679	241	11	risk	risk	NOUN
framr-1679	241	12	exerts	exert	VERB
framr-1679	241	13	positively	positively	ADV
framr-1679	241	14	significant	significant	ADJ
framr-1679	241	15	effect	effect	NOUN
framr-1679	241	16	on	on	ADP
framr-1679	241	17	the	the	DET
framr-1679	241	18	performance	performance	NOUN
framr-1679	241	19	of	of	ADP
framr-1679	241	20	quoted	quote	VERB
framr-1679	241	21	firms	firm	NOUN
framr-1679	241	22	in	in	ADP
framr-1679	241	23	the	the	DET
framr-1679	241	24	study	study	NOUN
framr-1679	241	25	sampled	sample	VERB
framr-1679	241	26	measured	measure	VERB
framr-1679	241	27	in	in	ADP
framr-1679	241	28	relations	relation	NOUN
framr-1679	241	29	to	to	PART
framr-1679	241	30	profit	profit	VERB
framr-1679	241	31	after	after	ADP
framr-1679	241	32	tax	tax	NOUN
framr-1679	241	33	.	.	PUNCT
framr-1679	242	1	this	this	PRON
framr-1679	242	2	reflects	reflect	VERB
framr-1679	242	3	that	that	DET
framr-1679	242	4	increase	increase	NOUN
framr-1679	242	5	in	in	ADP
framr-1679	242	6	a	a	DET
framr-1679	242	7	unit	unit	NOUN
framr-1679	242	8	increase	increase	NOUN
framr-1679	242	9	in	in	ADP
framr-1679	242	10	liquidity	liquidity	NOUN
framr-1679	242	11	risk	risk	NOUN
framr-1679	242	12	will	will	AUX
framr-1679	242	13	lead	lead	VERB
framr-1679	242	14	to	to	ADP
framr-1679	242	15	about	about	ADP
framr-1679	242	16	3.20billion	3.20billion	NOUN
framr-1679	242	17	increase	increase	NOUN
framr-1679	242	18	in	in	ADP
framr-1679	242	19	profit	profit	NOUN
framr-1679	242	20	after	after	ADP
framr-1679	242	21	tax	tax	NOUN
framr-1679	242	22	as	as	ADP
framr-1679	242	23	measure	measure	NOUN
framr-1679	242	24	of	of	ADP
framr-1679	242	25	performance	performance	NOUN
framr-1679	242	26	.	.	PUNCT
framr-1679	243	1	the	the	DET
framr-1679	243	2	study	study	NOUN
framr-1679	243	3	was	be	AUX
framr-1679	243	4	in	in	ADP
framr-1679	243	5	agreement	agreement	NOUN
framr-1679	243	6	with	with	ADP
framr-1679	243	7	the	the	DET
framr-1679	243	8	conclusion	conclusion	NOUN
framr-1679	243	9	of	of	ADP
framr-1679	243	10	ajibola	ajibola	PROPN
framr-1679	243	11	et	et	PROPN
framr-1679	243	12	al	al	PROPN
framr-1679	243	13	.	.	PROPN
framr-1679	244	1	(	(	PUNCT
framr-1679	244	2	2018	2018	NUM
framr-1679	244	3	)	)	PUNCT
framr-1679	244	4	.	.	PUNCT
framr-1679	245	1	most	most	ADJ
framr-1679	245	2	of	of	ADP
framr-1679	245	3	these	these	DET
framr-1679	245	4	firms	firm	NOUN
framr-1679	245	5	have	have	VERB
framr-1679	245	6	access	access	NOUN
framr-1679	245	7	to	to	ADP
framr-1679	245	8	more	more	ADJ
framr-1679	245	9	current	current	ADJ
framr-1679	245	10	asset	asset	NOUN
framr-1679	245	11	relative	relative	ADJ
framr-1679	245	12	to	to	ADP
framr-1679	245	13	current	current	ADJ
framr-1679	245	14	liabilities	liability	NOUN
framr-1679	245	15	which	which	PRON
framr-1679	245	16	make	make	VERB
framr-1679	245	17	them	they	PRON
framr-1679	245	18	avoid	avoid	VERB
framr-1679	245	19	the	the	DET
framr-1679	245	20	risk	risk	NOUN
framr-1679	245	21	of	of	ADP
framr-1679	245	22	insolvency	insolvency	NOUN
framr-1679	245	23	and	and	CCONJ
framr-1679	245	24	encourage	encourage	VERB
framr-1679	245	25	operational	operational	ADJ
framr-1679	245	26	efficiency	efficiency	NOUN
framr-1679	245	27	.	.	PUNCT
framr-1679	246	1	the	the	DET
framr-1679	246	2	higher	high	ADJ
framr-1679	246	3	proportion	proportion	NOUN
framr-1679	246	4	of	of	ADP
framr-1679	246	5	current	current	ADJ
framr-1679	246	6	asset	asset	NOUN
framr-1679	246	7	relative	relative	ADJ
framr-1679	246	8	to	to	ADP
framr-1679	246	9	current	current	ADJ
framr-1679	246	10	liabilities	liability	NOUN
framr-1679	246	11	especially	especially	ADV
framr-1679	246	12	through	through	ADP
framr-1679	246	13	the	the	DET
framr-1679	246	14	cash	cash	NOUN
framr-1679	246	15	and	and	CCONJ
framr-1679	246	16	bank	bank	NOUN
framr-1679	246	17	balances	balance	NOUN
framr-1679	246	18	help	help	VERB
framr-1679	246	19	these	these	DET
framr-1679	246	20	firms	firm	NOUN
framr-1679	246	21	to	to	PART
framr-1679	246	22	have	have	VERB
framr-1679	246	23	access	access	NOUN
framr-1679	246	24	to	to	ADP
framr-1679	246	25	sufficient	sufficient	ADJ
framr-1679	246	26	income	income	NOUN
framr-1679	246	27	required	require	VERB
framr-1679	246	28	in	in	ADP
framr-1679	246	29	the	the	DET
framr-1679	246	30	daily	daily	ADJ
framr-1679	246	31	running	running	NOUN
framr-1679	246	32	of	of	ADP
framr-1679	246	33	the	the	DET
framr-1679	246	34	business	business	NOUN
framr-1679	246	35	.	.	PUNCT
framr-1679	247	1	the	the	DET
framr-1679	247	2	study	study	NOUN
framr-1679	247	3	showed	show	VERB
framr-1679	247	4	that	that	SCONJ
framr-1679	247	5	interest	interest	NOUN
framr-1679	247	6	rate	rate	NOUN
framr-1679	247	7	risk	risk	NOUN
framr-1679	247	8	has	have	VERB
framr-1679	247	9	negative	negative	ADJ
framr-1679	247	10	effect	effect	NOUN
framr-1679	247	11	on	on	ADP
framr-1679	247	12	the	the	DET
framr-1679	247	13	performance	performance	NOUN
framr-1679	247	14	of	of	ADP
framr-1679	247	15	selected	select	VERB
framr-1679	247	16	firms	firm	NOUN
framr-1679	247	17	measured	measure	VERB
framr-1679	247	18	in	in	ADP
framr-1679	247	19	terms	term	NOUN
framr-1679	247	20	of	of	ADP
framr-1679	247	21	profit	profit	NOUN
framr-1679	247	22	after	after	ADP
framr-1679	247	23	tax	tax	NOUN
framr-1679	247	24	.	.	PUNCT
framr-1679	248	1	this	this	PRON
framr-1679	248	2	showed	show	VERB
framr-1679	248	3	that	that	SCONJ
framr-1679	248	4	a	a	DET
framr-1679	248	5	percent	percent	NOUN
framr-1679	248	6	rise	rise	NOUN
framr-1679	248	7	in	in	ADP
framr-1679	248	8	interest	interest	NOUN
framr-1679	248	9	rate	rate	NOUN
framr-1679	248	10	will	will	AUX
framr-1679	248	11	lead	lead	VERB
framr-1679	248	12	to	to	ADP
framr-1679	248	13	about	about	ADP
framr-1679	248	14	0.08	0.08	NUM
framr-1679	248	15	billion	billion	NUM
framr-1679	248	16	naira	naira	NOUN
framr-1679	248	17	decrease	decrease	NOUN
framr-1679	248	18	in	in	ADP
framr-1679	248	19	profit	profit	NOUN
framr-1679	248	20	after	after	ADP
framr-1679	248	21	tax	tax	NOUN
framr-1679	248	22	in	in	ADP
framr-1679	248	23	essence	essence	NOUN
framr-1679	248	24	the	the	DET
framr-1679	248	25	result	result	NOUN
framr-1679	248	26	reflects	reflect	VERB
framr-1679	248	27	that	that	SCONJ
framr-1679	248	28	volatility	volatility	NOUN
framr-1679	248	29	in	in	ADP
framr-1679	248	30	interest	interest	NOUN
framr-1679	248	31	rate	rate	NOUN
framr-1679	248	32	will	will	AUX
framr-1679	248	33	dampen	dampen	VERB
framr-1679	248	34	the	the	DET
framr-1679	248	35	prospect	prospect	NOUN
framr-1679	248	36	of	of	ADP
framr-1679	248	37	increase	increase	NOUN
framr-1679	248	38	level	level	NOUN
framr-1679	248	39	of	of	ADP
framr-1679	248	40	profitability	profitability	NOUN
framr-1679	248	41	of	of	ADP
framr-1679	248	42	manufacturing	manufacturing	NOUN
framr-1679	248	43	firms	firm	NOUN
framr-1679	248	44	in	in	ADP
framr-1679	248	45	the	the	DET
framr-1679	248	46	country	country	NOUN
framr-1679	248	47	,	,	PUNCT
framr-1679	248	48	other	other	ADJ
framr-1679	248	49	things	thing	NOUN
framr-1679	248	50	held	hold	VERB
framr-1679	248	51	constant	constant	ADJ
framr-1679	248	52	.	.	PUNCT
framr-1679	249	1	5	5	X
framr-1679	249	2	.	.	X
framr-1679	249	3	conclusion	conclusion	NOUN
framr-1679	249	4	and	and	CCONJ
framr-1679	249	5	recommendations	recommendation	NOUN
framr-1679	249	6	risk	risk	NOUN
framr-1679	249	7	management	management	NOUN
framr-1679	249	8	measures	measure	NOUN
framr-1679	249	9	utilized	utilize	VERB
framr-1679	249	10	in	in	ADP
framr-1679	249	11	the	the	DET
framr-1679	249	12	study	study	NOUN
framr-1679	249	13	liquidity	liquidity	NOUN
framr-1679	249	14	risk	risk	NOUN
framr-1679	249	15	and	and	CCONJ
framr-1679	249	16	interest	interest	NOUN
framr-1679	249	17	rate	rate	NOUN
framr-1679	249	18	risk	risk	NOUN
framr-1679	249	19	have	have	VERB
framr-1679	249	20	positive	positive	ADJ
framr-1679	249	21	and	and	CCONJ
framr-1679	249	22	negative	negative	ADJ
framr-1679	249	23	effect	effect	NOUN
framr-1679	249	24	on	on	ADP
framr-1679	249	25	profit	profit	NOUN
framr-1679	249	26	tax	tax	NOUN
framr-1679	249	27	as	as	ADP
framr-1679	249	28	measure	measure	NOUN
framr-1679	249	29	of	of	ADP
framr-1679	249	30	performance	performance	NOUN
framr-1679	249	31	of	of	ADP
framr-1679	249	32	the	the	DET
framr-1679	249	33	sampled	sample	VERB
framr-1679	249	34	quoted	quote	VERB
framr-1679	249	35	firms	firm	NOUN
framr-1679	249	36	,	,	PUNCT
framr-1679	249	37	but	but	CCONJ
framr-1679	249	38	the	the	DET
framr-1679	249	39	effect	effect	NOUN
framr-1679	249	40	of	of	ADP
framr-1679	249	41	interest	interest	NOUN
framr-1679	249	42	rate	rate	NOUN
framr-1679	249	43	was	be	AUX
framr-1679	249	44	found	find	VERB
framr-1679	249	45	to	to	PART
framr-1679	249	46	be	be	AUX
framr-1679	249	47	insignificant	insignificant	ADJ
framr-1679	249	48	.	.	PUNCT
framr-1679	250	1	while	while	SCONJ
framr-1679	250	2	the	the	DET
framr-1679	250	3	liquidity	liquidity	NOUN
framr-1679	250	4	can	can	AUX
framr-1679	250	5	be	be	AUX
framr-1679	250	6	directly	directly	ADV
framr-1679	250	7	influenced	influence	VERB
framr-1679	250	8	by	by	ADP
framr-1679	250	9	the	the	DET
framr-1679	250	10	firm	firm	NOUN
framr-1679	250	11	based	base	VERB
framr-1679	250	12	on	on	ADP
framr-1679	250	13	certain	certain	ADJ
framr-1679	250	14	decisions	decision	NOUN
framr-1679	250	15	,	,	PUNCT
framr-1679	250	16	the	the	DET
framr-1679	250	17	interest	interest	NOUN
framr-1679	250	18	rate	rate	NOUN
framr-1679	250	19	can	can	AUX
framr-1679	250	20	only	only	ADV
framr-1679	250	21	be	be	AUX
framr-1679	250	22	leveraged	leverage	VERB
framr-1679	250	23	as	as	SCONJ
framr-1679	250	24	it	it	PRON
framr-1679	250	25	is	be	AUX
framr-1679	250	26	autonomous	autonomous	ADJ
framr-1679	250	27	to	to	ADP
framr-1679	250	28	the	the	DET
framr-1679	250	29	firm	firm	NOUN
framr-1679	250	30	.	.	PUNCT
framr-1679	251	1	therefore	therefore	ADV
framr-1679	251	2	,	,	PUNCT
framr-1679	251	3	this	this	DET
framr-1679	251	4	study	study	NOUN
framr-1679	251	5	concludes	conclude	VERB
framr-1679	251	6	that	that	SCONJ
framr-1679	251	7	efficient	efficient	ADJ
framr-1679	251	8	and	and	CCONJ
framr-1679	251	9	effective	effective	ADJ
framr-1679	251	10	risk	risk	NOUN
framr-1679	251	11	management	management	NOUN
framr-1679	251	12	will	will	AUX
framr-1679	251	13	positively	positively	ADV
framr-1679	251	14	and	and	CCONJ
framr-1679	251	15	significantly	significantly	ADV
framr-1679	251	16	affect	affect	VERB
framr-1679	251	17	performance	performance	NOUN
framr-1679	251	18	of	of	ADP
framr-1679	251	19	firms	firm	NOUN
framr-1679	251	20	through	through	ADP
framr-1679	251	21	effective	effective	ADJ
framr-1679	251	22	and	and	CCONJ
framr-1679	251	23	efficient	efficient	ADJ
framr-1679	251	24	management	management	NOUN
framr-1679	251	25	of	of	ADP
framr-1679	251	26	liquidity	liquidity	NOUN
framr-1679	251	27	in	in	ADP
framr-1679	251	28	the	the	DET
framr-1679	251	29	quoted	quote	VERB
framr-1679	251	30	firms	firm	NOUN
framr-1679	251	31	.	.	PUNCT
framr-1679	252	1	thus	thus	ADV
framr-1679	252	2	,	,	PUNCT
framr-1679	252	3	this	this	DET
framr-1679	252	4	study	study	NOUN
framr-1679	252	5	recommends	recommend	VERB
framr-1679	252	6	that	that	SCONJ
framr-1679	252	7	manufacturing	manufacturing	NOUN
framr-1679	252	8	firms	firm	NOUN
framr-1679	252	9	should	should	AUX
framr-1679	252	10	device	device	VERB
framr-1679	252	11	proper	proper	ADJ
framr-1679	252	12	risk	risk	NOUN
framr-1679	252	13	management	management	NOUN
framr-1679	252	14	structure	structure	NOUN
framr-1679	252	15	that	that	PRON
framr-1679	252	16	favours	favour	VERB
framr-1679	252	17	higher	high	ADJ
framr-1679	252	18	current	current	ADJ
framr-1679	252	19	asset	asset	NOUN
framr-1679	252	20	.	.	PUNCT
framr-1679	253	1	also	also	ADV
framr-1679	253	2	firms	firm	NOUN
framr-1679	253	3	should	should	AUX
framr-1679	253	4	build	build	VERB
framr-1679	253	5	an	an	DET
framr-1679	253	6	internal	internal	ADJ
framr-1679	253	7	control	control	NOUN
framr-1679	253	8	system	system	NOUN
framr-1679	253	9	flexible	flexible	ADJ
framr-1679	253	10	in	in	ADP
framr-1679	253	11	nature	nature	NOUN
framr-1679	253	12	to	to	PART
framr-1679	253	13	harness	harness	VERB
framr-1679	253	14	the	the	DET
framr-1679	253	15	benefit	benefit	NOUN
framr-1679	253	16	of	of	ADP
framr-1679	253	17	internal	internal	ADJ
framr-1679	253	18	risk	risk	NOUN
framr-1679	253	19	management	management	NOUN
framr-1679	253	20	and	and	CCONJ
framr-1679	253	21	also	also	ADV
framr-1679	253	22	normalize	normalize	VERB
framr-1679	253	23	the	the	DET
framr-1679	253	24	negative	negative	ADJ
framr-1679	253	25	effect	effect	NOUN
framr-1679	253	26	of	of	ADP
framr-1679	253	27	external	external	ADJ
framr-1679	253	28	risk	risk	NOUN
framr-1679	253	29	such	such	ADJ
framr-1679	253	30	as	as	ADP
framr-1679	253	31	the	the	DET
framr-1679	253	32	interest	interest	NOUN
framr-1679	253	33	rate	rate	NOUN
framr-1679	253	34	on	on	ADP
framr-1679	253	35	performance	performance	NOUN
framr-1679	253	36	.	.	PUNCT
framr-1679	254	1	funding	funding	NOUN
framr-1679	254	2	:	:	PUNCT
framr-1679	254	3	this	this	DET
framr-1679	254	4	study	study	NOUN
framr-1679	254	5	received	receive	VERB
framr-1679	254	6	no	no	DET
framr-1679	254	7	specific	specific	ADJ
framr-1679	254	8	financial	financial	ADJ
framr-1679	254	9	support	support	NOUN
framr-1679	254	10	.	.	PUNCT
framr-1679	255	1	competing	compete	VERB
framr-1679	255	2	interests	interest	NOUN
framr-1679	255	3	:	:	PUNCT
framr-1679	255	4	the	the	DET
framr-1679	255	5	authors	author	NOUN
framr-1679	255	6	declare	declare	VERB
framr-1679	255	7	that	that	SCONJ
framr-1679	255	8	they	they	PRON
framr-1679	255	9	have	have	VERB
framr-1679	255	10	no	no	DET
framr-1679	255	11	competing	compete	VERB
framr-1679	255	12	interests	interest	NOUN
framr-1679	255	13	.	.	PUNCT
framr-1679	256	1	acknowledgement	acknowledgement	NOUN
framr-1679	256	2	:	:	PUNCT
framr-1679	256	3	both	both	DET
framr-1679	256	4	authors	author	NOUN
framr-1679	256	5	contributed	contribute	VERB
framr-1679	256	6	equally	equally	ADV
framr-1679	256	7	to	to	ADP
framr-1679	256	8	the	the	DET
framr-1679	256	9	conception	conception	NOUN
framr-1679	256	10	and	and	CCONJ
framr-1679	256	11	design	design	NOUN
framr-1679	256	12	of	of	ADP
framr-1679	256	13	the	the	DET
framr-1679	256	14	study	study	NOUN
framr-1679	256	15	.	.	PUNCT
framr-1679	257	1	references	reference	NOUN
framr-1679	257	2	acerbi	acerbi	NOUN
framr-1679	257	3	,	,	PUNCT
framr-1679	257	4	c.	c.	NOUN
framr-1679	257	5	(	(	PUNCT
framr-1679	257	6	2008	2008	NUM
framr-1679	257	7	)	)	PUNCT
framr-1679	257	8	.	.	PUNCT
framr-1679	258	1	pillar	pillar	NOUN
framr-1679	258	2	ii	ii	PROPN
framr-1679	258	3	in	in	ADP
framr-1679	258	4	the	the	DET
framr-1679	258	5	new	new	ADJ
framr-1679	258	6	basel	basel	PROPN
framr-1679	258	7	accord	accord	NOUN
framr-1679	258	8	:	:	PUNCT
framr-1679	258	9	the	the	DET
framr-1679	258	10	challenge	challenge	NOUN
framr-1679	258	11	of	of	ADP
framr-1679	258	12	economic	economic	ADJ
framr-1679	258	13	capital	capital	NOUN
framr-1679	258	14	,	,	PUNCT
framr-1679	258	15	chapter	chapter	NOUN
framr-1679	258	16	9	9	NUM
framr-1679	258	17	:	:	PUNCT
framr-1679	258	18	portfolio	portfolio	NOUN
framr-1679	258	19	theory	theory	NOUN
framr-1679	258	20	in	in	ADP
framr-1679	258	21	illiquid	illiquid	ADJ
framr-1679	258	22	markets	market	NOUN
framr-1679	258	23	.	.	PUNCT
framr-1679	259	1	london	london	PROPN
framr-1679	259	2	risk	risk	NOUN
framr-1679	259	3	books	book	NOUN
framr-1679	259	4	.	.	PUNCT
framr-1679	260	1	adeusi	adeusi	PROPN
framr-1679	260	2	,	,	PUNCT
framr-1679	260	3	s.	s.	PROPN
framr-1679	260	4	o.	o.	PROPN
framr-1679	260	5	,	,	PUNCT
framr-1679	260	6	akeke	akeke	NOUN
framr-1679	260	7	,	,	PUNCT
framr-1679	260	8	n.	n.	PROPN
framr-1679	260	9	i.	i.	PROPN
framr-1679	260	10	,	,	PUNCT
framr-1679	260	11	adebisi	adebisi	ADJ
framr-1679	260	12	,	,	PUNCT
framr-1679	260	13	o.	o.	PROPN
framr-1679	260	14	s.	s.	PROPN
framr-1679	260	15	,	,	PUNCT
framr-1679	260	16	&	&	CCONJ
framr-1679	260	17	oladunjoye	oladunjoye	PROPN
framr-1679	260	18	,	,	PUNCT
framr-1679	261	1	o.	o.	PROPN
framr-1679	261	2	(	(	PUNCT
framr-1679	261	3	2013	2013	NUM
framr-1679	261	4	)	)	PUNCT
framr-1679	261	5	.	.	PUNCT
framr-1679	262	1	risk	risk	NOUN
framr-1679	262	2	management	management	NOUN
framr-1679	262	3	and	and	CCONJ
framr-1679	262	4	financial	financial	ADJ
framr-1679	262	5	performance	performance	NOUN
framr-1679	262	6	of	of	ADP
framr-1679	262	7	banks	bank	NOUN
framr-1679	262	8	in	in	ADP
framr-1679	262	9	nigeria	nigeria	PROPN
framr-1679	262	10	.	.	PUNCT
framr-1679	263	1	european	european	PROPN
framr-1679	263	2	journal	journal	PROPN
framr-1679	263	3	of	of	ADP
framr-1679	263	4	business	business	NOUN
framr-1679	263	5	and	and	CCONJ
framr-1679	263	6	management	management	NOUN
framr-1679	263	7	,	,	PUNCT
framr-1679	263	8	6(31	6(31	NUM
framr-1679	263	9	)	)	PUNCT
framr-1679	263	10	,	,	PUNCT
framr-1679	263	11	336341	336341	NUM
framr-1679	263	12	.	.	PUNCT
framr-1679	264	1	ajibola	ajibola	PROPN
framr-1679	264	2	,	,	PUNCT
framr-1679	264	3	a.	a.	NOUN
framr-1679	264	4	,	,	PUNCT
framr-1679	264	5	wisdom	wisdom	NOUN
framr-1679	264	6	,	,	PUNCT
framr-1679	264	7	o.	o.	NOUN
framr-1679	264	8	,	,	PUNCT
framr-1679	264	9	&	&	CCONJ
framr-1679	264	10	qudus	qudus	NOUN
framr-1679	264	11	,	,	PUNCT
framr-1679	264	12	o.	o.	NOUN
framr-1679	264	13	(	(	PUNCT
framr-1679	264	14	2018	2018	NUM
framr-1679	264	15	)	)	PUNCT
framr-1679	264	16	.	.	PUNCT
framr-1679	265	1	capital	capital	NOUN
framr-1679	265	2	structure	structure	NOUN
framr-1679	265	3	and	and	CCONJ
framr-1679	265	4	financial	financial	ADJ
framr-1679	265	5	performance	performance	NOUN
framr-1679	265	6	of	of	ADP
framr-1679	265	7	listed	list	VERB
framr-1679	265	8	manufacturing	manufacturing	NOUN
framr-1679	265	9	firms	firm	NOUN
framr-1679	265	10	in	in	ADP
framr-1679	265	11	nigeria	nigeria	PROPN
framr-1679	265	12	.	.	PUNCT
framr-1679	266	1	journal	journal	PROPN
framr-1679	266	2	of	of	ADP
framr-1679	266	3	research	research	NOUN
framr-1679	266	4	in	in	ADP
framr-1679	266	5	international	international	ADJ
framr-1679	266	6	business	business	NOUN
framr-1679	266	7	and	and	CCONJ
framr-1679	266	8	management	management	NOUN
framr-1679	266	9	,	,	PUNCT
framr-1679	266	10	5(1	5(1	NUM
framr-1679	266	11	)	)	PUNCT
framr-1679	266	12	,	,	PUNCT
framr-1679	266	13	81	81	NUM
framr-1679	266	14	-	-	SYM
framr-1679	266	15	89	89	NUM
framr-1679	266	16	.	.	PUNCT
framr-1679	266	17	available	available	ADJ
framr-1679	266	18	at	at	ADP
framr-1679	266	19	:	:	PUNCT
framr-1679	266	20	https://doi.org/10.14303/jribm.2018.018	https://doi.org/10.14303/jribm.2018.018	PROPN
framr-1679	266	21	.	.	PUNCT
framr-1679	267	1	alarm	alarm	NOUN
framr-1679	267	2	.	.	PUNCT
framr-1679	268	1	(	(	PUNCT
framr-1679	268	2	2002	2002	NUM
framr-1679	268	3	)	)	PUNCT
framr-1679	268	4	.	.	PUNCT
framr-1679	269	1	a	a	DET
framr-1679	269	2	risk	risk	NOUN
framr-1679	269	3	management	management	NOUN
framr-1679	269	4	standard	standard	NOUN
framr-1679	269	5	.	.	PUNCT
framr-1679	270	1	uk	uk	PROPN
framr-1679	270	2	:	:	PUNCT
framr-1679	270	3	the	the	DET
framr-1679	270	4	public	public	ADJ
framr-1679	270	5	risk	risk	NOUN
framr-1679	270	6	management	management	NOUN
framr-1679	270	7	association	association	NOUN
framr-1679	270	8	.	.	PUNCT
framr-1679	271	1	airmic	airmic	ADJ
framr-1679	271	2	,	,	PUNCT
framr-1679	271	3	alarm	alarm	NOUN
framr-1679	271	4	,	,	PUNCT
framr-1679	271	5	irm	irm	PROPN
framr-1679	271	6	.	.	PUNCT
framr-1679	272	1	antonio	antonio	PROPN
framr-1679	272	2	,	,	PUNCT
framr-1679	272	3	b.	b.	PROPN
framr-1679	272	4	,	,	PUNCT
framr-1679	272	5	&	&	CCONJ
framr-1679	272	6	barbara	barbara	PROPN
framr-1679	272	7	,	,	PUNCT
framr-1679	272	8	g.	g.	PROPN
framr-1679	272	9	(	(	PUNCT
framr-1679	272	10	2013	2013	NUM
framr-1679	272	11	)	)	PUNCT
framr-1679	272	12	.	.	PUNCT
framr-1679	273	1	risk	risk	NOUN
framr-1679	273	2	management	management	NOUN
framr-1679	273	3	:	:	PUNCT
framr-1679	273	4	how	how	SCONJ
framr-1679	273	5	to	to	PART
framr-1679	273	6	assess	assess	VERB
framr-1679	273	7	,	,	PUNCT
framr-1679	273	8	transfer	transfer	VERB
framr-1679	273	9	and	and	CCONJ
framr-1679	273	10	communicate	communicate	VERB
framr-1679	273	11	critical	critical	ADJ
framr-1679	273	12	risks	risk	NOUN
framr-1679	273	13	.	.	PUNCT
framr-1679	274	1	new	new	PROPN
framr-1679	274	2	york	york	PROPN
framr-1679	274	3	dordrecht	dordrecht	PROPN
framr-1679	274	4	london	london	PROPN
framr-1679	274	5	:	:	PUNCT
framr-1679	274	6	springer	springer	PROPN
framr-1679	274	7	milan	milan	PROPN
framr-1679	274	8	heidelberg	heidelberg	PROPN
framr-1679	274	9	.	.	PUNCT
framr-1679	275	1	coleman	coleman	PROPN
framr-1679	275	2	,	,	PUNCT
framr-1679	275	3	s.	s.	PROPN
framr-1679	275	4	(	(	PUNCT
framr-1679	275	5	2006	2006	NUM
framr-1679	275	6	)	)	PUNCT
framr-1679	275	7	.	.	PUNCT
framr-1679	276	1	capital	capital	NOUN
framr-1679	276	2	structure	structure	NOUN
framr-1679	276	3	in	in	ADP
framr-1679	276	4	small	small	ADJ
framr-1679	276	5	manufacturing	manufacturing	NOUN
framr-1679	276	6	firms	firm	NOUN
framr-1679	276	7	:	:	PUNCT
framr-1679	276	8	evidence	evidence	NOUN
framr-1679	276	9	from	from	ADP
framr-1679	276	10	the	the	DET
framr-1679	276	11	data	datum	NOUN
framr-1679	276	12	.	.	PUNCT
framr-1679	277	1	journal	journal	PROPN
framr-1679	277	2	of	of	ADP
framr-1679	277	3	entrepreneurial	entrepreneurial	ADJ
framr-1679	277	4	finance	finance	NOUN
framr-1679	277	5	,	,	PUNCT
framr-1679	277	6	jef	jef	PROPN
framr-1679	277	7	,	,	PUNCT
framr-1679	277	8	11(3	11(3	NUM
framr-1679	277	9	)	)	PUNCT
framr-1679	277	10	,	,	PUNCT
framr-1679	277	11	105	105	NUM
framr-1679	277	12	-	-	SYM
framr-1679	277	13	122	122	NUM
framr-1679	277	14	.	.	PUNCT
framr-1679	278	1	financial	financial	ADJ
framr-1679	278	2	risk	risk	NOUN
framr-1679	278	3	and	and	CCONJ
framr-1679	278	4	management	management	NOUN
framr-1679	278	5	reviews	review	NOUN
framr-1679	278	6	,	,	PUNCT
framr-1679	278	7	2021	2021	NUM
framr-1679	278	8	,	,	PUNCT
framr-1679	278	9	7(1	7(1	NUM
framr-1679	278	10	):	):	PUNCT
framr-1679	278	11	67	67	NUM
framr-1679	278	12	-	-	SYM
framr-1679	278	13	77	77	NUM
framr-1679	278	14	76	76	NUM
framr-1679	278	15	©	©	PROPN
framr-1679	278	16	2021	2021	NUM
framr-1679	278	17	conscientia	conscientia	PROPN
framr-1679	278	18	beam	beam	PROPN
framr-1679	278	19	.	.	PUNCT
framr-1679	279	1	all	all	DET
framr-1679	279	2	rights	right	NOUN
framr-1679	279	3	reserved	reserve	VERB
framr-1679	279	4	.	.	PUNCT
framr-1679	280	1	efuntade	efuntade	VERB
framr-1679	280	2	,	,	PUNCT
framr-1679	280	3	a.	a.	NOUN
framr-1679	280	4	o.	o.	PROPN
framr-1679	280	5	,	,	PUNCT
framr-1679	280	6	&	&	CCONJ
framr-1679	280	7	akinola	akinola	PROPN
framr-1679	280	8	,	,	PUNCT
framr-1679	280	9	a.	a.	PROPN
framr-1679	280	10	o.	o.	PROPN
framr-1679	280	11	(	(	PUNCT
framr-1679	280	12	2020	2020	NUM
framr-1679	280	13	)	)	PUNCT
framr-1679	280	14	.	.	PUNCT
framr-1679	281	1	firm	firm	ADJ
framr-1679	281	2	characteristics	characteristic	NOUN
framr-1679	281	3	and	and	CCONJ
framr-1679	281	4	financial	financial	ADJ
framr-1679	281	5	performance	performance	NOUN
framr-1679	281	6	in	in	ADP
framr-1679	281	7	quoted	quote	VERB
framr-1679	281	8	manufacturing	manufacturing	NOUN
framr-1679	281	9	companies	company	NOUN
framr-1679	281	10	in	in	ADP
framr-1679	281	11	nigeria	nigeria	PROPN
framr-1679	281	12	.	.	PUNCT
framr-1679	282	1	international	international	ADJ
framr-1679	282	2	journal	journal	PROPN
framr-1679	282	3	of	of	ADP
framr-1679	282	4	business	business	NOUN
framr-1679	282	5	and	and	CCONJ
framr-1679	282	6	finance	finance	NOUN
framr-1679	282	7	management	management	NOUN
framr-1679	282	8	research	research	NOUN
framr-1679	282	9	,	,	PUNCT
framr-1679	282	10	8(4	8(4	NUM
framr-1679	282	11	)	)	PUNCT
framr-1679	282	12	,	,	PUNCT
framr-1679	282	13	26	26	NUM
framr-1679	282	14	-	-	SYM
framr-1679	282	15	32	32	NUM
framr-1679	282	16	.	.	PUNCT
framr-1679	283	1	erin	erin	PROPN
framr-1679	283	2	,	,	PUNCT
framr-1679	283	3	o.	o.	PROPN
framr-1679	283	4	,	,	PUNCT
framr-1679	283	5	emoarehi	emoarehi	PROPN
framr-1679	283	6	,	,	PUNCT
framr-1679	283	7	e.	e.	PROPN
framr-1679	283	8	,	,	PUNCT
framr-1679	283	9	jonah	jonah	PROPN
framr-1679	283	10	,	,	PUNCT
framr-1679	283	11	a.	a.	PROPN
framr-1679	283	12	,	,	PUNCT
framr-1679	283	13	&	&	CCONJ
framr-1679	283	14	ame	ame	PROPN
framr-1679	283	15	,	,	PUNCT
framr-1679	283	16	j.	j.	PROPN
framr-1679	283	17	(	(	PUNCT
framr-1679	283	18	2017	2017	NUM
framr-1679	283	19	)	)	PUNCT
framr-1679	283	20	.	.	PUNCT
framr-1679	284	1	enterprise	enterprise	NOUN
framr-1679	284	2	risk	risk	NOUN
framr-1679	284	3	management	management	NOUN
framr-1679	284	4	and	and	CCONJ
framr-1679	284	5	financial	financial	ADJ
framr-1679	284	6	performance	performance	NOUN
framr-1679	284	7	:	:	PUNCT
framr-1679	284	8	evidence	evidence	NOUN
framr-1679	284	9	from	from	ADP
framr-1679	284	10	emerging	emerge	VERB
framr-1679	284	11	market	market	NOUN
framr-1679	284	12	.	.	PUNCT
framr-1679	285	1	international	international	ADJ
framr-1679	285	2	journal	journal	PROPN
framr-1679	285	3	of	of	ADP
framr-1679	285	4	management	management	NOUN
framr-1679	285	5	,	,	PUNCT
framr-1679	285	6	accounting	accounting	NOUN
framr-1679	285	7	and	and	CCONJ
framr-1679	285	8	economics	economic	NOUN
framr-1679	285	9	,	,	PUNCT
framr-1679	285	10	4(9	4(9	NUM
framr-1679	285	11	)	)	PUNCT
framr-1679	285	12	,	,	PUNCT
framr-1679	285	13	937	937	NUM
framr-1679	285	14	-	-	SYM
framr-1679	285	15	952	952	NUM
framr-1679	285	16	.	.	PUNCT
framr-1679	286	1	ezeosa	ezeosa	PROPN
framr-1679	286	2	,	,	PUNCT
framr-1679	286	3	d.	d.	PROPN
framr-1679	286	4	(	(	PUNCT
framr-1679	286	5	2011	2011	NUM
framr-1679	286	6	)	)	PUNCT
framr-1679	286	7	.	.	PUNCT
framr-1679	287	1	the	the	DET
framr-1679	287	2	strategic	strategic	ADJ
framr-1679	287	3	implications	implication	NOUN
framr-1679	287	4	of	of	ADP
framr-1679	287	5	enterprise	enterprise	NOUN
framr-1679	287	6	risk	risk	NOUN
framr-1679	287	7	management	management	NOUN
framr-1679	287	8	:	:	PUNCT
framr-1679	287	9	a	a	DET
framr-1679	287	10	framework	framework	NOUN
framr-1679	287	11	.	.	PUNCT
framr-1679	288	1	erm	erm	PROPN
framr-1679	288	2	symposium	symposium	PROPN
framr-1679	288	3	.	.	PUNCT
framr-1679	289	1	united	united	PROPN
framr-1679	289	2	kingdom	kingdom	PROPN
framr-1679	289	3	:	:	PUNCT
framr-1679	289	4	coventry	coventry	PROPN
framr-1679	289	5	university	university	PROPN
framr-1679	289	6	.	.	PUNCT
framr-1679	290	1	farrah	farrah	PROPN
framr-1679	290	2	,	,	PUNCT
framr-1679	290	3	m.	m.	NOUN
framr-1679	290	4	m.	m.	NOUN
framr-1679	290	5	(	(	PUNCT
framr-1679	290	6	2011	2011	NUM
framr-1679	290	7	)	)	PUNCT
framr-1679	290	8	.	.	PUNCT
framr-1679	291	1	assessing	assess	VERB
framr-1679	291	2	risk	risk	NOUN
framr-1679	291	3	for	for	ADP
framr-1679	291	4	strategy	strategy	NOUN
framr-1679	291	5	formulation	formulation	NOUN
framr-1679	291	6	in	in	ADP
framr-1679	291	7	steel	steel	NOUN
framr-1679	291	8	industry	industry	NOUN
framr-1679	291	9	through	through	ADP
framr-1679	291	10	real	real	ADJ
framr-1679	291	11	option	option	NOUN
framr-1679	291	12	analysis	analysis	NOUN
framr-1679	291	13	.	.	PUNCT
framr-1679	292	1	procedia	procedia	NOUN
framr-1679	292	2	-	-	PUNCT
framr-1679	292	3	social	social	ADJ
framr-1679	292	4	and	and	CCONJ
framr-1679	292	5	behavioral	behavioral	ADJ
framr-1679	292	6	sciences	science	NOUN
framr-1679	292	7	,	,	PUNCT
framr-1679	292	8	24	24	NUM
framr-1679	292	9	,	,	PUNCT
framr-1679	292	10	991	991	NUM
framr-1679	292	11	-	-	PUNCT
framr-1679	292	12	1002	1002	NUM
framr-1679	292	13	.	.	PUNCT
framr-1679	293	1	available	available	ADJ
framr-1679	293	2	at	at	ADP
framr-1679	293	3	:	:	PUNCT
framr-1679	293	4	https://doi.org/10.1016/j.sbspro.2011.09.080	https://doi.org/10.1016/j.sbspro.2011.09.080	NOUN
framr-1679	293	5	.	.	PUNCT
framr-1679	294	1	gallati	gallati	PROPN
framr-1679	294	2	,	,	PUNCT
framr-1679	294	3	r.	r.	PROPN
framr-1679	294	4	(	(	PUNCT
framr-1679	294	5	2003	2003	NUM
framr-1679	294	6	)	)	PUNCT
framr-1679	294	7	.	.	PUNCT
framr-1679	295	1	risk	risk	NOUN
framr-1679	295	2	management	management	NOUN
framr-1679	295	3	and	and	CCONJ
framr-1679	295	4	capital	capital	NOUN
framr-1679	295	5	adequacy	adequacy	NOUN
framr-1679	295	6	.	.	PUNCT
framr-1679	296	1	new	new	PROPN
framr-1679	296	2	york	york	PROPN
framr-1679	296	3	:	:	PUNCT
framr-1679	296	4	mcgraw	mcgraw	PROPN
framr-1679	296	5	-	-	PUNCT
framr-1679	296	6	hill	hill	NOUN
framr-1679	296	7	.	.	PUNCT
framr-1679	297	1	ironkwe	ironkwe	PROPN
framr-1679	297	2	,	,	PUNCT
framr-1679	297	3	u.	u.	PROPN
framr-1679	297	4	i.	i.	PROPN
framr-1679	297	5	,	,	PUNCT
framr-1679	297	6	&	&	CCONJ
framr-1679	297	7	osaat	osaat	PROPN
framr-1679	297	8	,	,	PUNCT
framr-1679	297	9	a.	a.	PROPN
framr-1679	297	10	s.	s.	PROPN
framr-1679	297	11	(	(	PUNCT
framr-1679	297	12	2019	2019	NUM
framr-1679	297	13	)	)	PUNCT
framr-1679	297	14	.	.	PUNCT
framr-1679	298	1	risk	risk	NOUN
framr-1679	298	2	asset	asset	NOUN
framr-1679	298	3	management	management	NOUN
framr-1679	298	4	and	and	CCONJ
framr-1679	298	5	financial	financial	ADJ
framr-1679	298	6	performance	performance	NOUN
framr-1679	298	7	of	of	ADP
framr-1679	298	8	insurance	insurance	NOUN
framr-1679	298	9	companies	company	NOUN
framr-1679	298	10	in	in	ADP
framr-1679	298	11	nigeria	nigeria	PROPN
framr-1679	298	12	.	.	PUNCT
framr-1679	299	1	international	international	ADJ
framr-1679	299	2	journal	journal	PROPN
framr-1679	299	3	of	of	ADP
framr-1679	299	4	advanced	advanced	ADJ
framr-1679	299	5	academic	academic	ADJ
framr-1679	299	6	research	research	NOUN
framr-1679	299	7	/	/	SYM
framr-1679	299	8	accounting	accounting	NOUN
framr-1679	299	9	practice	practice	NOUN
framr-1679	299	10	,	,	PUNCT
framr-1679	299	11	5(4	5(4	NUM
framr-1679	299	12	)	)	PUNCT
framr-1679	299	13	,	,	PUNCT
framr-1679	299	14	18	18	NUM
framr-1679	299	15	-	-	SYM
framr-1679	299	16	46	46	NUM
framr-1679	299	17	.	.	PUNCT
framr-1679	300	1	iswatia	iswatia	PROPN
framr-1679	300	2	,	,	PUNCT
framr-1679	300	3	s.	s.	PROPN
framr-1679	300	4	,	,	PUNCT
framr-1679	300	5	&	&	CCONJ
framr-1679	300	6	anshoria	anshoria	PROPN
framr-1679	300	7	,	,	PUNCT
framr-1679	300	8	m.	m.	NOUN
framr-1679	300	9	(	(	PUNCT
framr-1679	300	10	2007	2007	NUM
framr-1679	300	11	)	)	PUNCT
framr-1679	300	12	.	.	PUNCT
framr-1679	301	1	the	the	DET
framr-1679	301	2	influence	influence	NOUN
framr-1679	301	3	of	of	ADP
framr-1679	301	4	intellectual	intellectual	ADJ
framr-1679	301	5	capital	capital	NOUN
framr-1679	301	6	to	to	ADP
framr-1679	301	7	financial	financial	ADJ
framr-1679	301	8	performance	performance	NOUN
framr-1679	301	9	at	at	ADP
framr-1679	301	10	insurance	insurance	NOUN
framr-1679	301	11	companies	company	NOUN
framr-1679	301	12	in	in	ADP
framr-1679	301	13	jakarta	jakarta	PROPN
framr-1679	301	14	stock	stock	PROPN
framr-1679	301	15	exchange	exchange	PROPN
framr-1679	301	16	(	(	PUNCT
framr-1679	301	17	jse	jse	PROPN
framr-1679	301	18	)	)	PUNCT
framr-1679	301	19	.	.	PUNCT
framr-1679	302	1	paper	paper	NOUN
framr-1679	302	2	presented	present	VERB
framr-1679	302	3	at	at	ADP
framr-1679	302	4	the	the	DET
framr-1679	302	5	proceedings	proceeding	NOUN
framr-1679	302	6	of	of	ADP
framr-1679	302	7	the	the	DET
framr-1679	302	8	13th	13th	PROPN
framr-1679	302	9	asia	asia	PROPN
framr-1679	302	10	pacific	pacific	PROPN
framr-1679	302	11	management	management	PROPN
framr-1679	302	12	conference	conference	NOUN
framr-1679	302	13	.	.	PUNCT
framr-1679	303	1	melbourne	melbourne	PROPN
framr-1679	303	2	,	,	PUNCT
framr-1679	303	3	australia	australia	PROPN
framr-1679	303	4	.	.	PUNCT
framr-1679	304	1	kassi	kassi	PROPN
framr-1679	304	2	,	,	PUNCT
framr-1679	304	3	d.	d.	PROPN
framr-1679	304	4	f.	f.	PROPN
framr-1679	304	5	,	,	PUNCT
framr-1679	304	6	rathnayake	rathnayake	PROPN
framr-1679	304	7	,	,	PUNCT
framr-1679	304	8	d.	d.	PROPN
framr-1679	304	9	n.	n.	PROPN
framr-1679	304	10	,	,	PUNCT
framr-1679	304	11	&	&	CCONJ
framr-1679	304	12	edjoukou	edjoukou	PROPN
framr-1679	304	13	,	,	PUNCT
framr-1679	304	14	a.	a.	PROPN
framr-1679	304	15	j.	j.	PROPN
framr-1679	304	16	(	(	PUNCT
framr-1679	304	17	2019	2019	NUM
framr-1679	304	18	)	)	PUNCT
framr-1679	304	19	.	.	PUNCT
framr-1679	305	1	market	market	NOUN
framr-1679	305	2	risk	risk	NOUN
framr-1679	305	3	and	and	CCONJ
framr-1679	305	4	financial	financial	ADJ
framr-1679	305	5	performance	performance	NOUN
framr-1679	305	6	of	of	ADP
framr-1679	305	7	non	non	ADJ
framr-1679	305	8	-	-	ADJ
framr-1679	305	9	financial	financial	ADJ
framr-1679	305	10	companies	company	NOUN
framr-1679	305	11	listed	list	VERB
framr-1679	305	12	on	on	ADP
framr-1679	305	13	the	the	DET
framr-1679	305	14	moroccan	moroccan	PROPN
framr-1679	305	15	stock	stock	PROPN
framr-1679	305	16	exchange	exchange	PROPN
framr-1679	305	17	.	.	PUNCT
framr-1679	306	1	china	china	PROPN
framr-1679	306	2	,	,	PUNCT
framr-1679	306	3	not	not	PART
framr-1679	306	4	peer	peer	NOUN
framr-1679	306	5	review	review	NOUN
framr-1679	306	6	.	.	PUNCT
framr-1679	307	1	retrieved	retrieve	VERB
framr-1679	307	2	fom	fom	NOUN
framr-1679	307	3	:	:	PUNCT
framr-1679	307	4	https://www.preprints.org/manuscript/201901.0167/v1	https://www.preprints.org/manuscript/201901.0167/v1	PROPN
framr-1679	307	5	.	.	PUNCT
framr-1679	308	1	koch	koch	PROPN
framr-1679	308	2	,	,	PUNCT
framr-1679	308	3	t.	t.	PROPN
framr-1679	308	4	w.	w.	PROPN
framr-1679	308	5	,	,	PUNCT
framr-1679	308	6	&	&	CCONJ
framr-1679	308	7	macdonald	macdonald	PROPN
framr-1679	308	8	,	,	PUNCT
framr-1679	308	9	s.	s.	PROPN
framr-1679	308	10	s.	s.	PROPN
framr-1679	308	11	(	(	PUNCT
framr-1679	308	12	2006	2006	NUM
framr-1679	308	13	)	)	PUNCT
framr-1679	308	14	.	.	PUNCT
framr-1679	309	1	bank	bank	NOUN
framr-1679	309	2	management	management	NOUN
framr-1679	309	3	(	(	PUNCT
framr-1679	309	4	pp	pp	ADJ
framr-1679	309	5	.	.	PUNCT
framr-1679	309	6	562	562	NUM
framr-1679	309	7	)	)	PUNCT
framr-1679	309	8	.	.	PUNCT
framr-1679	310	1	united	united	PROPN
framr-1679	310	2	states	states	PROPN
framr-1679	310	3	of	of	ADP
framr-1679	310	4	america	america	PROPN
framr-1679	310	5	:	:	PUNCT
framr-1679	310	6	r.	r.	PROPN
framr-1679	310	7	r.	r.	PROPN
framr-1679	310	8	donnelley	donnelley	PROPN
framr-1679	310	9	&	&	CCONJ
framr-1679	310	10	sons	sons	PROPN
framr-1679	310	11	company	company	NOUN
framr-1679	310	12	.	.	PUNCT
framr-1679	311	1	madembu	madembu	PROPN
framr-1679	311	2	,	,	PUNCT
framr-1679	311	3	a.	a.	PROPN
framr-1679	311	4	w.	w.	PROPN
framr-1679	311	5	,	,	PUNCT
framr-1679	311	6	namusonge	namusonge	PROPN
framr-1679	311	7	,	,	PUNCT
framr-1679	311	8	g.	g.	PROPN
framr-1679	311	9	,	,	PUNCT
framr-1679	311	10	&	&	CCONJ
framr-1679	311	11	sakwa	sakwa	PROPN
framr-1679	311	12	,	,	PUNCT
framr-1679	311	13	g.	g.	PROPN
framr-1679	311	14	n.	n.	PROPN
framr-1679	311	15	(	(	PUNCT
framr-1679	311	16	2015	2015	NUM
framr-1679	311	17	)	)	PUNCT
framr-1679	311	18	.	.	PUNCT
framr-1679	312	1	the	the	DET
framr-1679	312	2	role	role	NOUN
framr-1679	312	3	of	of	ADP
framr-1679	312	4	risk	risk	NOUN
framr-1679	312	5	management	management	NOUN
framr-1679	312	6	on	on	ADP
framr-1679	312	7	financial	financial	ADJ
framr-1679	312	8	performance	performance	NOUN
framr-1679	312	9	of	of	ADP
framr-1679	312	10	small	small	ADJ
framr-1679	312	11	and	and	CCONJ
framr-1679	312	12	medium	medium	ADJ
framr-1679	312	13	enterprises	enterprise	NOUN
framr-1679	312	14	in	in	ADP
framr-1679	312	15	kenya	kenya	PROPN
framr-1679	312	16	.	.	PUNCT
framr-1679	313	1	international	international	ADJ
framr-1679	313	2	journal	journal	PROPN
framr-1679	313	3	of	of	ADP
framr-1679	313	4	science	science	NOUN
framr-1679	313	5	and	and	CCONJ
framr-1679	313	6	research	research	NOUN
framr-1679	313	7	,	,	PUNCT
framr-1679	313	8	6(1	6(1	NUM
framr-1679	313	9	)	)	PUNCT
framr-1679	313	10	,	,	PUNCT
framr-1679	313	11	2125	2125	NUM
framr-1679	313	12	-	-	SYM
framr-1679	313	13	2130	2130	NUM
framr-1679	313	14	.	.	PUNCT
framr-1679	314	1	miller	miller	PROPN
framr-1679	314	2	,	,	PUNCT
framr-1679	314	3	l.	l.	PROPN
framr-1679	314	4	,	,	PUNCT
framr-1679	314	5	huelsman	huelsman	NOUN
framr-1679	314	6	,	,	PUNCT
framr-1679	314	7	t.	t.	PROPN
framr-1679	314	8	,	,	PUNCT
framr-1679	314	9	clark	clark	PROPN
framr-1679	314	10	,	,	PUNCT
framr-1679	314	11	b.	b.	PROPN
framr-1679	314	12	,	,	PUNCT
framr-1679	314	13	&	&	CCONJ
framr-1679	314	14	sokolovic	sokolovic	PROPN
framr-1679	314	15	,	,	PUNCT
framr-1679	314	16	t.	t.	PROPN
framr-1679	314	17	(	(	PUNCT
framr-1679	314	18	2015	2015	NUM
framr-1679	314	19	)	)	PUNCT
framr-1679	314	20	.	.	PUNCT
framr-1679	315	1	understanding	understand	VERB
framr-1679	315	2	risk	risk	NOUN
framr-1679	315	3	assessment	assessment	NOUN
framr-1679	315	4	practices	practice	NOUN
framr-1679	315	5	at	at	ADP
framr-1679	315	6	manufacturing	manufacture	VERB
framr-1679	315	7	companies	company	NOUN
framr-1679	315	8	.	.	PUNCT
framr-1679	316	1	a	a	DET
framr-1679	316	2	collaboration	collaboration	NOUN
framr-1679	316	3	between	between	ADP
framr-1679	316	4	deloitte	deloitte	NOUN
framr-1679	316	5	and	and	CCONJ
framr-1679	316	6	mapi	mapi	PROPN
framr-1679	316	7	.	.	PUNCT
framr-1679	316	8	retrieved	retrieve	VERB
framr-1679	316	9	from	from	ADP
framr-1679	316	10	:	:	PUNCT
framr-1679	316	11	https://www2.deloitte.com/content/dam/deloitte/us/documents/manufacturing/us-mfg-mapi-riskassessmentpaper-single-page-040715.pd	https://www2.deloitte.com/content/dam/deloitte/us/documents/manufacturing/us-mfg-mapi-riskassessmentpaper-single-page-040715.pd	NOUN
framr-1679	316	12	.	.	PUNCT
framr-1679	317	1	mugenda	mugenda	ADJ
framr-1679	317	2	,	,	PUNCT
framr-1679	317	3	n.	n.	PROPN
framr-1679	317	4	g.	g.	PROPN
framr-1679	317	5	,	,	PUNCT
framr-1679	317	6	momanyi	momanyi	PROPN
framr-1679	317	7	,	,	PUNCT
framr-1679	317	8	g.	g.	PROPN
framr-1679	317	9	,	,	PUNCT
framr-1679	317	10	&	&	CCONJ
framr-1679	317	11	naibei	naibei	PROPN
framr-1679	317	12	,	,	PUNCT
framr-1679	317	13	k.	k.	PROPN
framr-1679	317	14	i.	i.	PROPN
framr-1679	317	15	(	(	PUNCT
framr-1679	317	16	2012	2012	NUM
framr-1679	317	17	)	)	PUNCT
framr-1679	317	18	.	.	PUNCT
framr-1679	318	1	implications	implication	NOUN
framr-1679	318	2	of	of	ADP
framr-1679	318	3	risk	risk	NOUN
framr-1679	318	4	management	management	NOUN
framr-1679	318	5	practices	practice	NOUN
framr-1679	318	6	on	on	ADP
framr-1679	318	7	financial	financial	ADJ
framr-1679	318	8	performance	performance	NOUN
framr-1679	318	9	of	of	ADP
framr-1679	318	10	sugar	sugar	NOUN
framr-1679	318	11	manufacturing	manufacturing	NOUN
framr-1679	318	12	firms	firm	NOUN
framr-1679	318	13	in	in	ADP
framr-1679	318	14	kenya	kenya	PROPN
framr-1679	318	15	.	.	PUNCT
framr-1679	319	1	afrrev	afrrev	PROPN
framr-1679	319	2	ijah	ijah	PROPN
framr-1679	319	3	:	:	PUNCT
framr-1679	319	4	an	an	DET
framr-1679	319	5	international	international	ADJ
framr-1679	319	6	journal	journal	NOUN
framr-1679	319	7	of	of	ADP
framr-1679	319	8	arts	art	NOUN
framr-1679	319	9	and	and	CCONJ
framr-1679	319	10	humanities	humanity	NOUN
framr-1679	319	11	,	,	PUNCT
framr-1679	319	12	1(1	1(1	NUM
framr-1679	319	13	)	)	PUNCT
framr-1679	319	14	,	,	PUNCT
framr-1679	319	15	14	14	NUM
framr-1679	319	16	-	-	SYM
framr-1679	319	17	29	29	NUM
framr-1679	319	18	.	.	PUNCT
framr-1679	320	1	muneer	muneer	NOUN
framr-1679	320	2	,	,	PUNCT
framr-1679	320	3	s.	s.	PROPN
framr-1679	320	4	(	(	PUNCT
framr-1679	320	5	2020	2020	NUM
framr-1679	320	6	)	)	PUNCT
framr-1679	320	7	.	.	PUNCT
framr-1679	321	1	enterprise	enterprise	NOUN
framr-1679	321	2	risk	risk	NOUN
framr-1679	321	3	management	management	NOUN
framr-1679	321	4	and	and	CCONJ
framr-1679	321	5	performance	performance	NOUN
framr-1679	321	6	of	of	ADP
framr-1679	321	7	pakistan	pakistan	ADJ
framr-1679	321	8	manufacturing	manufacturing	NOUN
framr-1679	321	9	firms	firm	NOUN
framr-1679	321	10	:	:	PUNCT
framr-1679	321	11	does	do	VERB
framr-1679	321	12	the	the	DET
framr-1679	321	13	equity	equity	NOUN
framr-1679	321	14	ownership	ownership	NOUN
framr-1679	321	15	matter	matter	NOUN
framr-1679	321	16	.	.	PUNCT
framr-1679	322	1	international	international	ADJ
framr-1679	322	2	transaction	transaction	PROPN
framr-1679	322	3	journal	journal	NOUN
framr-1679	322	4	of	of	ADP
framr-1679	322	5	engineering	engineering	NOUN
framr-1679	322	6	management	management	NOUN
framr-1679	322	7	,	,	PUNCT
framr-1679	322	8	and	and	CCONJ
framr-1679	322	9	applied	apply	VERB
framr-1679	322	10	sciences	science	NOUN
framr-1679	322	11	and	and	CCONJ
framr-1679	322	12	technologies	technology	NOUN
framr-1679	322	13	,	,	PUNCT
framr-1679	322	14	11(8	11(8	NUM
framr-1679	322	15	)	)	PUNCT
framr-1679	322	16	,	,	PUNCT
framr-1679	322	17	1	1	NUM
framr-1679	322	18	-	-	SYM
framr-1679	322	19	13	13	NUM
framr-1679	322	20	.	.	PUNCT
framr-1679	323	1	muriithi	muriithi	PROPN
framr-1679	323	2	,	,	PUNCT
framr-1679	323	3	j.	j.	PROPN
framr-1679	323	4	g.	g.	PROPN
framr-1679	323	5	(	(	PUNCT
framr-1679	323	6	2016	2016	NUM
framr-1679	323	7	)	)	PUNCT
framr-1679	323	8	.	.	PUNCT
framr-1679	324	1	effect	effect	NOUN
framr-1679	324	2	of	of	ADP
framr-1679	324	3	financial	financial	ADJ
framr-1679	324	4	risk	risk	NOUN
framr-1679	324	5	on	on	ADP
framr-1679	324	6	financial	financial	ADJ
framr-1679	324	7	performance	performance	NOUN
framr-1679	324	8	of	of	ADP
framr-1679	324	9	commercial	commercial	ADJ
framr-1679	324	10	banks	bank	NOUN
framr-1679	324	11	.	.	PUNCT
framr-1679	325	1	kenya	kenya	PROPN
framr-1679	325	2	doctoral	doctoral	ADJ
framr-1679	325	3	dissertation	dissertation	NOUN
framr-1679	325	4	,	,	PUNCT
framr-1679	325	5	cohred	cohre	VERB
framr-1679	325	6	.	.	PUNCT
framr-1679	326	1	njogo	njogo	PROPN
framr-1679	326	2	,	,	PUNCT
framr-1679	326	3	b.	b.	PROPN
framr-1679	326	4	o.	o.	PROPN
framr-1679	326	5	(	(	PUNCT
framr-1679	326	6	2012	2012	NUM
framr-1679	326	7	)	)	PUNCT
framr-1679	326	8	.	.	PUNCT
framr-1679	327	1	risk	risk	NOUN
framr-1679	327	2	management	management	NOUN
framr-1679	327	3	in	in	ADP
framr-1679	327	4	the	the	DET
framr-1679	327	5	nigerian	nigerian	ADJ
framr-1679	327	6	banking	banking	NOUN
framr-1679	327	7	industry	industry	NOUN
framr-1679	327	8	.	.	PUNCT
framr-1679	328	1	kuwait	kuwait	PROPN
framr-1679	328	2	chapter	chapter	PROPN
framr-1679	328	3	of	of	ADP
framr-1679	328	4	the	the	DET
framr-1679	328	5	arabian	arabian	ADJ
framr-1679	328	6	journal	journal	NOUN
framr-1679	328	7	of	of	ADP
framr-1679	328	8	business	business	NOUN
framr-1679	328	9	and	and	CCONJ
framr-1679	328	10	management	management	NOUN
framr-1679	328	11	review	review	NOUN
framr-1679	328	12	,	,	PUNCT
framr-1679	328	13	1(10	1(10	NUM
framr-1679	328	14	)	)	PUNCT
framr-1679	328	15	,	,	PUNCT
framr-1679	328	16	1	1	NUM
framr-1679	328	17	-	-	SYM
framr-1679	328	18	12	12	NUM
framr-1679	328	19	.	.	PUNCT
framr-1679	329	1	olalekan	olalekan	PROPN
framr-1679	329	2	,	,	PUNCT
framr-1679	329	3	l.	l.	PROPN
framr-1679	329	4	i.	i.	PROPN
framr-1679	329	5	,	,	PUNCT
framr-1679	329	6	mustapha	mustapha	PROPN
framr-1679	329	7	,	,	PUNCT
framr-1679	329	8	l.	l.	PROPN
framr-1679	329	9	o.	o.	PROPN
framr-1679	329	10	,	,	PUNCT
framr-1679	329	11	irom	irom	ADJ
framr-1679	329	12	,	,	PUNCT
framr-1679	329	13	i.	i.	NOUN
framr-1679	329	14	m.	m.	PROPN
framr-1679	329	15	,	,	PUNCT
framr-1679	329	16	&	&	CCONJ
framr-1679	329	17	emily	emily	PROPN
framr-1679	329	18	,	,	PUNCT
framr-1679	329	19	b.	b.	PROPN
framr-1679	329	20	n.	n.	PROPN
framr-1679	329	21	(	(	PUNCT
framr-1679	329	22	2018	2018	NUM
framr-1679	329	23	)	)	PUNCT
framr-1679	329	24	.	.	PUNCT
framr-1679	330	1	corporate	corporate	ADJ
framr-1679	330	2	board	board	NOUN
framr-1679	330	3	size	size	NOUN
framr-1679	330	4	,	,	PUNCT
framr-1679	330	5	risk	risk	NOUN
framr-1679	330	6	management	management	NOUN
framr-1679	330	7	and	and	CCONJ
framr-1679	330	8	financial	financial	ADJ
framr-1679	330	9	performance	performance	NOUN
framr-1679	330	10	of	of	ADP
framr-1679	330	11	listed	list	VERB
framr-1679	330	12	deposit	deposit	NOUN
framr-1679	330	13	money	money	NOUN
framr-1679	330	14	banks	bank	NOUN
framr-1679	330	15	in	in	ADP
framr-1679	330	16	nigeria	nigeria	PROPN
framr-1679	330	17	.	.	PUNCT
framr-1679	331	1	european	european	PROPN
framr-1679	331	2	journal	journal	PROPN
framr-1679	331	3	of	of	ADP
framr-1679	331	4	accounting	accounting	NOUN
framr-1679	331	5	,	,	PUNCT
framr-1679	331	6	auditing	auditing	NOUN
framr-1679	331	7	and	and	CCONJ
framr-1679	331	8	finance	finance	NOUN
framr-1679	331	9	,	,	PUNCT
framr-1679	331	10	6(1	6(1	NUM
framr-1679	331	11	)	)	PUNCT
framr-1679	331	12	,	,	PUNCT
framr-1679	331	13	1	1	NUM
framr-1679	331	14	-	-	SYM
framr-1679	331	15	20	20	NUM
framr-1679	331	16	.	.	PUNCT
framr-1679	332	1	olaniran	olaniran	ADJ
framr-1679	332	2	,	,	PUNCT
framr-1679	332	3	o.	o.	INTJ
framr-1679	332	4	,	,	PUNCT
framr-1679	332	5	namusonge	namusonge	ADJ
framr-1679	332	6	,	,	PUNCT
framr-1679	332	7	g.	g.	PROPN
framr-1679	332	8	s.	s.	PROPN
framr-1679	332	9	,	,	PUNCT
framr-1679	332	10	&	&	CCONJ
framr-1679	332	11	muturi	muturi	PROPN
framr-1679	332	12	,	,	PUNCT
framr-1679	332	13	w.	w.	PROPN
framr-1679	332	14	(	(	PUNCT
framr-1679	332	15	2016	2016	NUM
framr-1679	332	16	)	)	PUNCT
framr-1679	332	17	.	.	PUNCT
framr-1679	333	1	the	the	DET
framr-1679	333	2	role	role	NOUN
framr-1679	333	3	of	of	ADP
framr-1679	333	4	risk	risk	NOUN
framr-1679	333	5	-	-	PUNCT
framr-1679	333	6	taking	taking	NOUN
framr-1679	333	7	on	on	ADP
framr-1679	333	8	performance	performance	NOUN
framr-1679	333	9	of	of	ADP
framr-1679	333	10	firms	firm	NOUN
framr-1679	333	11	on	on	ADP
framr-1679	333	12	nigerian	nigerian	ADJ
framr-1679	333	13	stock	stock	NOUN
framr-1679	333	14	exchange	exchange	PROPN
framr-1679	333	15	.	.	PUNCT
framr-1679	334	1	international	international	ADJ
framr-1679	334	2	journal	journal	PROPN
framr-1679	334	3	of	of	ADP
framr-1679	334	4	research	research	NOUN
framr-1679	334	5	in	in	ADP
framr-1679	334	6	business	business	NOUN
framr-1679	334	7	studies	study	NOUN
framr-1679	334	8	and	and	CCONJ
framr-1679	334	9	management	management	NOUN
framr-1679	334	10	,	,	PUNCT
framr-1679	334	11	3(3	3(3	NUM
framr-1679	334	12	)	)	PUNCT
framr-1679	334	13	,	,	PUNCT
framr-1679	334	14	36	36	NUM
framr-1679	334	15	-	-	SYM
framr-1679	334	16	44	44	NUM
framr-1679	334	17	.	.	PUNCT
framr-1679	335	1	onuora	onuora	PROPN
framr-1679	335	2	,	,	PUNCT
framr-1679	335	3	j.	j.	PROPN
framr-1679	335	4	k.	k.	PROPN
framr-1679	335	5	,	,	PUNCT
framr-1679	335	6	&	&	CCONJ
framr-1679	335	7	ifeacho	ifeacho	PROPN
framr-1679	335	8	,	,	PUNCT
framr-1679	335	9	s.	s.	PROPN
framr-1679	335	10	n.	n.	PROPN
framr-1679	335	11	(	(	PUNCT
framr-1679	335	12	2017	2017	NUM
framr-1679	335	13	)	)	PUNCT
framr-1679	335	14	.	.	PUNCT
framr-1679	336	1	the	the	DET
framr-1679	336	2	effects	effect	NOUN
framr-1679	336	3	of	of	ADP
framr-1679	336	4	credit	credit	NOUN
framr-1679	336	5	management	management	NOUN
framr-1679	336	6	on	on	ADP
framr-1679	336	7	profitability	profitability	NOUN
framr-1679	336	8	of	of	ADP
framr-1679	336	9	manufacturing	manufacturing	NOUN
framr-1679	336	10	firms	firm	NOUN
framr-1679	336	11	in	in	ADP
framr-1679	336	12	nigeria	nigeria	PROPN
framr-1679	336	13	.	.	PUNCT
framr-1679	337	1	a	a	DET
framr-1679	337	2	study	study	NOUN
framr-1679	337	3	of	of	ADP
framr-1679	337	4	selected	select	VERB
framr-1679	337	5	companies	company	NOUN
framr-1679	337	6	in	in	ADP
framr-1679	337	7	nigeria	nigeria	PROPN
framr-1679	337	8	in	in	ADP
framr-1679	337	9	stock	stock	NOUN
framr-1679	337	10	exchange	exchange	NOUN
framr-1679	337	11	.	.	PUNCT
framr-1679	338	1	research	research	NOUN
framr-1679	338	2	journal	journal	PROPN
framr-1679	338	3	of	of	ADP
framr-1679	338	4	finance	finance	NOUN
framr-1679	338	5	and	and	CCONJ
framr-1679	338	6	accounting	accounting	NOUN
framr-1679	338	7	,	,	PUNCT
framr-1679	338	8	8(4	8(4	NUM
framr-1679	338	9	)	)	PUNCT
framr-1679	338	10	,	,	PUNCT
framr-1679	338	11	142	142	NUM
framr-1679	338	12	-	-	SYM
framr-1679	338	13	154	154	NUM
framr-1679	338	14	.	.	PUNCT
framr-1679	339	1	res	re	NOUN
framr-1679	339	2	,	,	PUNCT
framr-1679	339	3	i.	i.	PROPN
framr-1679	339	4	j.	j.	PROPN
framr-1679	339	5	a.	a.	PROPN
framr-1679	339	6	,	,	PUNCT
framr-1679	339	7	sa	sa	PROPN
framr-1679	339	8	,	,	PUNCT
framr-1679	339	9	k.	k.	PROPN
framr-1679	339	10	,	,	PUNCT
framr-1679	339	11	&	&	CCONJ
framr-1679	339	12	gemechu	gemechu	PROPN
framr-1679	339	13	,	,	PUNCT
framr-1679	339	14	d.	d.	PROPN
framr-1679	339	15	(	(	PUNCT
framr-1679	339	16	2016	2016	NUM
framr-1679	339	17	)	)	PUNCT
framr-1679	339	18	.	.	PUNCT
framr-1679	340	1	risk	risk	NOUN
framr-1679	340	2	management	management	NOUN
framr-1679	340	3	techniques	technique	NOUN
framr-1679	340	4	and	and	CCONJ
framr-1679	340	5	financial	financial	ADJ
framr-1679	340	6	performance	performance	NOUN
framr-1679	340	7	of	of	ADP
framr-1679	340	8	insurance	insurance	NOUN
framr-1679	340	9	companies	company	NOUN
framr-1679	340	10	.	.	PUNCT
framr-1679	341	1	international	international	ADJ
framr-1679	341	2	journal	journal	NOUN
framr-1679	341	3	of	of	ADP
framr-1679	341	4	accounting	accounting	NOUN
framr-1679	341	5	research	research	NOUN
framr-1679	341	6	,	,	PUNCT
framr-1679	341	7	4(1	4(1	NOUN
framr-1679	341	8	)	)	PUNCT
framr-1679	341	9	,	,	PUNCT
framr-1679	341	10	1–5	1–5	PROPN
framr-1679	341	11	.	.	PUNCT
framr-1679	341	12	samina	samina	PROPN
framr-1679	341	13	,	,	PUNCT
framr-1679	341	14	r.	r.	PROPN
framr-1679	341	15	,	,	PUNCT
framr-1679	341	16	&	&	CCONJ
framr-1679	341	17	ayub	ayub	PROPN
framr-1679	341	18	,	,	PUNCT
framr-1679	341	19	m.	m.	NOUN
framr-1679	341	20	(	(	PUNCT
framr-1679	341	21	2013	2013	NUM
framr-1679	341	22	)	)	PUNCT
framr-1679	341	23	.	.	PUNCT
framr-1679	342	1	the	the	DET
framr-1679	342	2	impact	impact	NOUN
framr-1679	342	3	of	of	ADP
framr-1679	342	4	bank	bank	NOUN
framr-1679	342	5	specific	specific	ADJ
framr-1679	342	6	and	and	CCONJ
framr-1679	342	7	macroeconomic	macroeconomic	ADJ
framr-1679	342	8	indicators	indicator	NOUN
framr-1679	342	9	on	on	ADP
framr-1679	342	10	the	the	DET
framr-1679	342	11	profitability	profitability	NOUN
framr-1679	342	12	of	of	ADP
framr-1679	342	13	commercial	commercial	ADJ
framr-1679	342	14	banks	bank	NOUN
framr-1679	342	15	.	.	PUNCT
framr-1679	343	1	the	the	DET
framr-1679	343	2	romanian	romanian	ADJ
framr-1679	343	3	economic	economic	ADJ
framr-1679	343	4	journal	journal	NOUN
framr-1679	343	5	,	,	PUNCT
framr-1679	343	6	16(47	16(47	NUM
framr-1679	343	7	)	)	PUNCT
framr-1679	343	8	,	,	PUNCT
framr-1679	343	9	91	91	NUM
framr-1679	343	10	-	-	SYM
framr-1679	343	11	110	110	NUM
framr-1679	343	12	.	.	PUNCT
framr-1679	343	13	santomero	santomero	NOUN
framr-1679	343	14	,	,	PUNCT
framr-1679	343	15	a.	a.	NOUN
framr-1679	343	16	(	(	PUNCT
framr-1679	343	17	1984	1984	NUM
framr-1679	343	18	)	)	PUNCT
framr-1679	343	19	.	.	PUNCT
framr-1679	344	1	modeling	model	VERB
framr-1679	344	2	the	the	DET
framr-1679	344	3	banking	banking	NOUN
framr-1679	344	4	firm	firm	NOUN
framr-1679	344	5	.	.	PUNCT
framr-1679	345	1	journal	journal	NOUN
framr-1679	345	2	of	of	ADP
framr-1679	345	3	money	money	NOUN
framr-1679	345	4	,	,	PUNCT
framr-1679	345	5	credit	credit	NOUN
framr-1679	345	6	,	,	PUNCT
framr-1679	345	7	and	and	CCONJ
framr-1679	345	8	banking	banking	NOUN
framr-1679	345	9	,	,	PUNCT
framr-1679	345	10	16(4	16(4	NUM
framr-1679	345	11	)	)	PUNCT
framr-1679	345	12	,	,	PUNCT
framr-1679	345	13	576	576	NUM
framr-1679	345	14	-	-	SYM
framr-1679	345	15	602	602	NUM
framr-1679	345	16	.	.	PUNCT
framr-1679	346	1	soliman	soliman	NOUN
framr-1679	346	2	,	,	PUNCT
framr-1679	346	3	a.	a.	PROPN
framr-1679	346	4	,	,	PUNCT
framr-1679	346	5	&	&	CCONJ
framr-1679	346	6	adam	adam	PROPN
framr-1679	346	7	,	,	PUNCT
framr-1679	346	8	m.	m.	NOUN
framr-1679	346	9	(	(	PUNCT
framr-1679	346	10	2017	2017	NUM
framr-1679	346	11	)	)	PUNCT
framr-1679	346	12	.	.	PUNCT
framr-1679	347	1	enterprise	enterprise	NOUN
framr-1679	347	2	risk	risk	NOUN
framr-1679	347	3	management	management	NOUN
framr-1679	347	4	and	and	CCONJ
framr-1679	347	5	firm	firm	ADJ
framr-1679	347	6	performance	performance	NOUN
framr-1679	347	7	:	:	PUNCT
framr-1679	347	8	an	an	DET
framr-1679	347	9	integrated	integrated	ADJ
framr-1679	347	10	model	model	NOUN
framr-1679	347	11	for	for	ADP
framr-1679	347	12	the	the	DET
framr-1679	347	13	banking	banking	NOUN
framr-1679	347	14	sector	sector	NOUN
framr-1679	347	15	.	.	PUNCT
framr-1679	348	1	banks	bank	NOUN
framr-1679	348	2	and	and	CCONJ
framr-1679	348	3	bank	bank	NOUN
framr-1679	348	4	systems	system	NOUN
framr-1679	348	5	,	,	PUNCT
framr-1679	348	6	12(2	12(2	NUM
framr-1679	348	7	)	)	PUNCT
framr-1679	348	8	,	,	PUNCT
framr-1679	348	9	116	116	NUM
framr-1679	348	10	-	-	SYM
framr-1679	348	11	123	123	NUM
framr-1679	348	12	.	.	PUNCT
framr-1679	349	1	http://www.preprints.org/manuscript/201901.0167/v1	http://www.preprints.org/manuscript/201901.0167/v1	PROPN
framr-1679	349	2	financial	financial	ADJ
framr-1679	349	3	risk	risk	NOUN
framr-1679	349	4	and	and	CCONJ
framr-1679	349	5	management	management	NOUN
framr-1679	349	6	reviews	review	NOUN
framr-1679	349	7	,	,	PUNCT
framr-1679	349	8	2021	2021	NUM
framr-1679	349	9	,	,	PUNCT
framr-1679	349	10	7(1	7(1	NUM
framr-1679	349	11	):	):	PUNCT
framr-1679	349	12	67	67	NUM
framr-1679	349	13	-	-	SYM
framr-1679	349	14	77	77	NUM
framr-1679	349	15	77	77	NUM
framr-1679	350	1	©	©	PROPN
framr-1679	350	2	2021	2021	NUM
framr-1679	350	3	conscientia	conscientia	PROPN
framr-1679	350	4	beam	beam	PROPN
framr-1679	350	5	.	.	PUNCT
framr-1679	351	1	all	all	DET
framr-1679	351	2	rights	right	NOUN
framr-1679	351	3	reserved	reserve	VERB
framr-1679	351	4	.	.	PUNCT
framr-1679	352	1	stanton	stanton	PROPN
framr-1679	352	2	,	,	PUNCT
framr-1679	352	3	t.	t.	PROPN
framr-1679	352	4	h.	h.	PROPN
framr-1679	352	5	(	(	PUNCT
framr-1679	352	6	2012	2012	NUM
framr-1679	352	7	)	)	PUNCT
framr-1679	352	8	.	.	PUNCT
framr-1679	353	1	why	why	SCONJ
framr-1679	353	2	some	some	DET
framr-1679	353	3	firms	firm	NOUN
framr-1679	353	4	thrive	thrive	VERB
framr-1679	353	5	while	while	SCONJ
framr-1679	353	6	others	other	NOUN
framr-1679	353	7	fail	fail	VERB
framr-1679	353	8	:	:	PUNCT
framr-1679	353	9	governance	governance	NOUN
framr-1679	353	10	and	and	CCONJ
framr-1679	353	11	management	management	NOUN
framr-1679	353	12	lessons	lesson	NOUN
framr-1679	353	13	from	from	ADP
framr-1679	353	14	the	the	DET
framr-1679	353	15	crisis	crisis	NOUN
framr-1679	353	16	.	.	PUNCT
framr-1679	354	1	new	new	PROPN
framr-1679	354	2	york	york	PROPN
framr-1679	354	3	:	:	PUNCT
framr-1679	354	4	oxford	oxford	PROPN
framr-1679	354	5	university	university	PROPN
framr-1679	354	6	press	press	NOUN
framr-1679	354	7	.	.	PUNCT
framr-1679	355	1	teece	teece	PROPN
framr-1679	355	2	,	,	PUNCT
framr-1679	355	3	d.	d.	PROPN
framr-1679	355	4	,	,	PUNCT
framr-1679	355	5	peteraf	peteraf	NOUN
framr-1679	355	6	,	,	PUNCT
framr-1679	355	7	m.	m.	NOUN
framr-1679	355	8	,	,	PUNCT
framr-1679	355	9	&	&	CCONJ
framr-1679	355	10	leih	leih	PROPN
framr-1679	355	11	,	,	PUNCT
framr-1679	355	12	s.	s.	PROPN
framr-1679	355	13	(	(	PUNCT
framr-1679	355	14	2016	2016	NUM
framr-1679	355	15	)	)	PUNCT
framr-1679	355	16	.	.	PUNCT
framr-1679	356	1	dynamic	dynamic	ADJ
framr-1679	356	2	capabilities	capability	NOUN
framr-1679	356	3	and	and	CCONJ
framr-1679	356	4	organizational	organizational	ADJ
framr-1679	356	5	agility	agility	NOUN
framr-1679	356	6	:	:	PUNCT
framr-1679	356	7	risk	risk	NOUN
framr-1679	356	8	,	,	PUNCT
framr-1679	356	9	uncertainty	uncertainty	NOUN
framr-1679	356	10	,	,	PUNCT
framr-1679	356	11	and	and	CCONJ
framr-1679	356	12	strategy	strategy	NOUN
framr-1679	356	13	in	in	ADP
framr-1679	356	14	the	the	DET
framr-1679	356	15	innovation	innovation	NOUN
framr-1679	356	16	economy	economy	NOUN
framr-1679	356	17	.	.	PUNCT
framr-1679	357	1	california	california	PROPN
framr-1679	357	2	management	management	PROPN
framr-1679	357	3	review	review	PROPN
framr-1679	357	4	,	,	PUNCT
framr-1679	357	5	58(4	58(4	NUM
framr-1679	357	6	)	)	PUNCT
framr-1679	357	7	,	,	PUNCT
framr-1679	357	8	13	13	NUM
framr-1679	357	9	-	-	SYM
framr-1679	357	10	35	35	NUM
framr-1679	357	11	.	.	PUNCT
framr-1679	358	1	ugah	ugah	PROPN
framr-1679	358	2	,	,	PUNCT
framr-1679	358	3	j.	j.	PROPN
framr-1679	358	4	(	(	PUNCT
framr-1679	358	5	2020	2020	NUM
framr-1679	358	6	)	)	PUNCT
framr-1679	358	7	.	.	PUNCT
framr-1679	359	1	financial	financial	ADJ
framr-1679	359	2	risks	risk	NOUN
framr-1679	359	3	management	management	NOUN
framr-1679	359	4	and	and	CCONJ
framr-1679	359	5	bank	bank	NOUN
framr-1679	359	6	profitability	profitability	NOUN
framr-1679	359	7	in	in	ADP
framr-1679	359	8	nigeria	nigeria	PROPN
framr-1679	359	9	.	.	PUNCT
framr-1679	360	1	international	international	ADJ
framr-1679	360	2	journal	journal	PROPN
framr-1679	360	3	of	of	ADP
framr-1679	360	4	research	research	NOUN
framr-1679	360	5	and	and	CCONJ
framr-1679	360	6	innovation	innovation	NOUN
framr-1679	360	7	in	in	ADP
framr-1679	360	8	social	social	ADJ
framr-1679	360	9	science	science	NOUN
framr-1679	360	10	,	,	PUNCT
framr-1679	360	11	4(9	4(9	NUM
framr-1679	360	12	)	)	PUNCT
framr-1679	360	13	,	,	PUNCT
framr-1679	360	14	184	184	NUM
framr-1679	360	15	-	-	SYM
framr-1679	360	16	190	190	NUM
framr-1679	360	17	ugwuanyi	ugwuanyi	NOUN
framr-1679	360	18	,	,	PUNCT
framr-1679	360	19	u.	u.	PROPN
framr-1679	360	20	b.	b.	PROPN
framr-1679	360	21	,	,	PUNCT
framr-1679	360	22	&	&	CCONJ
framr-1679	360	23	ibe	ibe	PROPN
framr-1679	360	24	,	,	PUNCT
framr-1679	360	25	i.	i.	PROPN
framr-1679	360	26	g.	g.	PROPN
framr-1679	360	27	(	(	PUNCT
framr-1679	360	28	2012	2012	NUM
framr-1679	360	29	)	)	PUNCT
framr-1679	360	30	.	.	PUNCT
framr-1679	361	1	enterprise	enterprise	NOUN
framr-1679	361	2	risk	risk	NOUN
framr-1679	361	3	management	management	NOUN
framr-1679	361	4	and	and	CCONJ
framr-1679	361	5	performance	performance	NOUN
framr-1679	361	6	of	of	ADP
framr-1679	361	7	nigeria	nigeria	PROPN
framr-1679	361	8	’s	’s	PART
framr-1679	361	9	brewery	brewery	NOUN
framr-1679	361	10	industry	industry	NOUN
framr-1679	361	11	.	.	PUNCT
framr-1679	362	1	developing	develop	VERB
framr-1679	362	2	country	country	NOUN
framr-1679	362	3	studies	study	NOUN
framr-1679	362	4	,	,	PUNCT
framr-1679	362	5	2(10	2(10	NOUN
framr-1679	362	6	)	)	PUNCT
framr-1679	362	7	,	,	PUNCT
framr-1679	362	8	60	60	NUM
framr-1679	362	9	-	-	SYM
framr-1679	362	10	67	67	NUM
framr-1679	362	11	.	.	PUNCT
framr-1679	363	1	van	van	PROPN
framr-1679	363	2	staveren	staveren	PROPN
framr-1679	363	3	,	,	PUNCT
framr-1679	363	4	m.	m.	NOUN
framr-1679	363	5	(	(	PUNCT
framr-1679	363	6	2009	2009	NUM
framr-1679	363	7	)	)	PUNCT
framr-1679	363	8	.	.	PUNCT
framr-1679	364	1	risk	risk	NOUN
framr-1679	364	2	innovation	innovation	NOUN
framr-1679	364	3	and	and	CCONJ
framr-1679	364	4	change	change	NOUN
framr-1679	364	5	.	.	PUNCT
framr-1679	365	1	design	design	NOUN
framr-1679	365	2	propostions	propostion	NOUN
framr-1679	365	3	for	for	ADP
framr-1679	365	4	implenting	implente	VERB
framr-1679	365	5	risk	risk	NOUN
framr-1679	365	6	management	management	NOUN
framr-1679	365	7	in	in	ADP
framr-1679	365	8	organisation	organisation	NOUN
framr-1679	365	9	.	.	PUNCT
framr-1679	366	1	phd	phd	NOUN
framr-1679	366	2	thesis	thesis	PROPN
framr-1679	366	3	.	.	PUNCT
framr-1679	367	1	university	university	NOUN
framr-1679	367	2	of	of	ADP
framr-1679	367	3	twente	twente	PROPN
framr-1679	367	4	,	,	PUNCT
framr-1679	367	5	enschede	enschede	PROPN
framr-1679	367	6	.	.	PROPN
framr-1679	367	7	yahaya	yahaya	PROPN
framr-1679	367	8	,	,	PUNCT
framr-1679	367	9	o.	o.	PROPN
framr-1679	367	10	a.	a.	PROPN
framr-1679	367	11	,	,	PUNCT
framr-1679	367	12	lamidi	lamidi	PROPN
framr-1679	367	13	,	,	PUNCT
framr-1679	367	14	y.	y.	PROPN
framr-1679	367	15	s.	s.	PROPN
framr-1679	367	16	,	,	PUNCT
framr-1679	367	17	kutigi	kutigi	PROPN
framr-1679	367	18	,	,	PUNCT
framr-1679	367	19	u.	u.	PROPN
framr-1679	367	20	m.	m.	PROPN
framr-1679	367	21	,	,	PUNCT
framr-1679	367	22	&	&	CCONJ
framr-1679	367	23	ahmed	ahmed	PROPN
framr-1679	367	24	,	,	PUNCT
framr-1679	367	25	m.	m.	NOUN
framr-1679	367	26	(	(	PUNCT
framr-1679	367	27	2015	2015	NUM
framr-1679	367	28	)	)	PUNCT
framr-1679	367	29	.	.	PUNCT
framr-1679	368	1	the	the	DET
framr-1679	368	2	correlation	correlation	NOUN
framr-1679	368	3	between	between	ADP
framr-1679	368	4	risk	risk	NOUN
framr-1679	368	5	management	management	NOUN
framr-1679	368	6	and	and	CCONJ
framr-1679	368	7	organizational	organizational	ADJ
framr-1679	368	8	performance	performance	NOUN
framr-1679	368	9	:	:	PUNCT
framr-1679	368	10	an	an	DET
framr-1679	368	11	empirical	empirical	ADJ
framr-1679	368	12	investigation	investigation	NOUN
framr-1679	368	13	using	use	VERB
framr-1679	368	14	panel	panel	NOUN
framr-1679	368	15	data	datum	NOUN
framr-1679	368	16	.	.	PUNCT
framr-1679	369	1	research	research	NOUN
framr-1679	369	2	journal	journal	PROPN
framr-1679	369	3	of	of	ADP
framr-1679	369	4	finance	finance	NOUN
framr-1679	369	5	and	and	CCONJ
framr-1679	369	6	accounting	accounting	NOUN
framr-1679	369	7	,	,	PUNCT
framr-1679	369	8	6(16	6(16	NUM
framr-1679	369	9	)	)	PUNCT
framr-1679	369	10	,	,	PUNCT
framr-1679	369	11	136	136	NUM
framr-1679	369	12	-	-	SYM
framr-1679	369	13	147	147	NUM
framr-1679	369	14	.	.	PUNCT
framr-1679	370	1	yousfi	yousfi	PROPN
framr-1679	370	2	,	,	PUNCT
framr-1679	370	3	i.	i.	PROPN
framr-1679	370	4	(	(	PUNCT
framr-1679	370	5	2014	2014	NUM
framr-1679	370	6	)	)	PUNCT
framr-1679	370	7	.	.	PUNCT
framr-1679	371	1	risk	risk	NOUN
framr-1679	371	2	management	management	NOUN
framr-1679	371	3	practices	practice	NOUN
framr-1679	371	4	and	and	CCONJ
framr-1679	371	5	financial	financial	ADJ
framr-1679	371	6	performance	performance	NOUN
framr-1679	371	7	in	in	ADP
framr-1679	371	8	jordan	jordan	PROPN
framr-1679	371	9	:	:	PUNCT
framr-1679	371	10	empirical	empirical	ADJ
framr-1679	371	11	evidence	evidence	NOUN
framr-1679	371	12	from	from	ADP
framr-1679	371	13	islamic	islamic	ADJ
framr-1679	371	14	banks	bank	NOUN
framr-1679	371	15	.	.	PUNCT
framr-1679	372	1	international	international	ADJ
framr-1679	372	2	shari’ah	shari’ah	PROPN
framr-1679	372	3	research	research	PROPN
framr-1679	372	4	academy	academy	NOUN
framr-1679	372	5	for	for	ADP
framr-1679	372	6	islamic	islamic	PROPN
framr-1679	372	7	finance	finance	NOUN
framr-1679	372	8	,	,	PUNCT
framr-1679	372	9	6(5	6(5	NUM
framr-1679	372	10	)	)	PUNCT
framr-1679	372	11	,	,	PUNCT
framr-1679	372	12	1–24	1–24	PROPN
framr-1679	372	13	.	.	PUNCT
framr-1679	373	1	views	view	NOUN
framr-1679	373	2	and	and	CCONJ
framr-1679	373	3	opinions	opinion	NOUN
framr-1679	373	4	expressed	express	VERB
framr-1679	373	5	in	in	ADP
framr-1679	373	6	this	this	DET
framr-1679	373	7	article	article	NOUN
framr-1679	373	8	are	be	AUX
framr-1679	373	9	the	the	DET
framr-1679	373	10	views	view	NOUN
framr-1679	373	11	and	and	CCONJ
framr-1679	373	12	opinions	opinion	NOUN
framr-1679	373	13	of	of	ADP
framr-1679	373	14	the	the	DET
framr-1679	373	15	author(s	author(s	NOUN
framr-1679	373	16	)	)	PUNCT
framr-1679	373	17	,	,	PUNCT
framr-1679	373	18	financial	financial	ADJ
framr-1679	373	19	risk	risk	NOUN
framr-1679	373	20	and	and	CCONJ
framr-1679	373	21	management	management	NOUN
framr-1679	373	22	reviews	review	NOUN
framr-1679	373	23	shall	shall	AUX
framr-1679	373	24	not	not	PART
framr-1679	373	25	be	be	AUX
framr-1679	373	26	responsible	responsible	ADJ
framr-1679	373	27	or	or	CCONJ
framr-1679	373	28	answerable	answerable	ADJ
framr-1679	373	29	for	for	ADP
framr-1679	373	30	any	any	DET
framr-1679	373	31	loss	loss	NOUN
framr-1679	373	32	,	,	PUNCT
framr-1679	373	33	damage	damage	NOUN
framr-1679	373	34	or	or	CCONJ
framr-1679	373	35	liability	liability	NOUN
framr-1679	373	36	etc	etc	X
framr-1679	373	37	.	.	X
framr-1679	374	1	caused	cause	VERB
framr-1679	374	2	in	in	ADP
framr-1679	374	3	relation	relation	NOUN
framr-1679	374	4	to	to	PART
framr-1679	374	5	/	/	PUNCT
framr-1679	374	6	arising	arise	VERB
framr-1679	374	7	out	out	ADP
framr-1679	374	8	of	of	ADP
framr-1679	374	9	the	the	DET
framr-1679	374	10	use	use	NOUN
framr-1679	374	11	of	of	ADP
framr-1679	374	12	the	the	DET
framr-1679	374	13	content	content	NOUN
framr-1679	374	14	.	.	PUNCT