id	sid	tid	token	lemma	pos
gujaf-106	1	1	i	i	PRON
gujaf-106	1	2	gusau	gusau	PROPN
gujaf-106	1	3	journal	journal	NOUN
gujaf-106	1	4	of	of	ADP
gujaf-106	1	5	accounting	accounting	NOUN
gujaf-106	1	6	and	and	CCONJ
gujaf-106	1	7	finance	finance	NOUN
gujaf-106	1	8	(	(	PUNCT
gujaf-106	1	9	gujaf	gujaf	NOUN
gujaf-106	1	10	)	)	PUNCT
gujaf-106	1	11	vol	vol	NOUN
gujaf-106	1	12	.	.	NOUN
gujaf-106	1	13	3	3	NUM
gujaf-106	1	14	issue	issue	NOUN
gujaf-106	1	15	1	1	NUM
gujaf-106	1	16	,	,	PUNCT
gujaf-106	1	17	april	april	PROPN
gujaf-106	1	18	,	,	PUNCT
gujaf-106	1	19	2022	2022	NUM
gujaf-106	1	20	issn	issn	NOUN
gujaf-106	1	21	:	:	PUNCT
gujaf-106	1	22	2756	2756	NUM
gujaf-106	1	23	-	-	PUNCT
gujaf-106	1	24	665x	665x	NOUN
gujaf-106	1	25	a	a	DET
gujaf-106	1	26	publication	publication	NOUN
gujaf-106	1	27	of	of	ADP
gujaf-106	1	28	department	department	NOUN
gujaf-106	1	29	of	of	ADP
gujaf-106	1	30	accounting	accounting	NOUN
gujaf-106	1	31	and	and	CCONJ
gujaf-106	1	32	finance	finance	NOUN
gujaf-106	1	33	,	,	PUNCT
gujaf-106	1	34	faculty	faculty	NOUN
gujaf-106	1	35	of	of	ADP
gujaf-106	1	36	management	management	NOUN
gujaf-106	1	37	and	and	CCONJ
gujaf-106	1	38	social	social	ADJ
gujaf-106	1	39	sciences	science	NOUN
gujaf-106	1	40	,	,	PUNCT
gujaf-106	1	41	federal	federal	ADJ
gujaf-106	1	42	university	university	NOUN
gujaf-106	1	43	gusau	gusau	NOUN
gujaf-106	1	44	,	,	PUNCT
gujaf-106	1	45	zamfara	zamfara	PROPN
gujaf-106	1	46	state	state	PROPN
gujaf-106	1	47	-nigeria	-nigeria	PROPN
gujaf-106	1	48	ii	ii	PROPN
gujaf-106	1	49	©	©	PROPN
gujaf-106	1	50	department	department	PROPN
gujaf-106	1	51	of	of	ADP
gujaf-106	1	52	accounting	accounting	NOUN
gujaf-106	1	53	and	and	CCONJ
gujaf-106	1	54	finance	finance	NOUN
gujaf-106	1	55	vol	vol	NOUN
gujaf-106	1	56	.	.	PUNCT
gujaf-106	1	57	3	3	NUM
gujaf-106	1	58	issue	issue	NOUN
gujaf-106	1	59	1	1	NUM
gujaf-106	1	60	april	april	PROPN
gujaf-106	1	61	,	,	PUNCT
gujaf-106	1	62	2022	2022	NUM
gujaf-106	1	63	issn	issn	NOUN
gujaf-106	1	64	:	:	PUNCT
gujaf-106	1	65	2756	2756	NUM
gujaf-106	1	66	-	-	PUNCT
gujaf-106	1	67	665x	665x	NOUN
gujaf-106	1	68	a	a	DET
gujaf-106	1	69	publication	publication	NOUN
gujaf-106	1	70	of	of	ADP
gujaf-106	1	71	department	department	NOUN
gujaf-106	1	72	of	of	ADP
gujaf-106	1	73	accounting	accounting	NOUN
gujaf-106	1	74	and	and	CCONJ
gujaf-106	1	75	finance	finance	NOUN
gujaf-106	1	76	,	,	PUNCT
gujaf-106	1	77	faculty	faculty	NOUN
gujaf-106	1	78	of	of	ADP
gujaf-106	1	79	management	management	NOUN
gujaf-106	1	80	and	and	CCONJ
gujaf-106	1	81	social	social	ADJ
gujaf-106	1	82	sciences	science	NOUN
gujaf-106	1	83	,	,	PUNCT
gujaf-106	1	84	federal	federal	ADJ
gujaf-106	1	85	university	university	NOUN
gujaf-106	1	86	gusau	gusau	NOUN
gujaf-106	1	87	,	,	PUNCT
gujaf-106	1	88	zamfara	zamfara	PROPN
gujaf-106	1	89	state	state	NOUN
gujaf-106	1	90	-nigeria	-nigeria	PROPN
gujaf-106	1	91	all	all	DET
gujaf-106	1	92	rights	right	NOUN
gujaf-106	1	93	reserved	reserve	VERB
gujaf-106	1	94	except	except	SCONJ
gujaf-106	1	95	for	for	ADP
gujaf-106	1	96	academic	academic	ADJ
gujaf-106	1	97	purposes	purpose	NOUN
gujaf-106	1	98	no	no	DET
gujaf-106	1	99	part	part	NOUN
gujaf-106	1	100	or	or	CCONJ
gujaf-106	1	101	whole	whole	NOUN
gujaf-106	1	102	of	of	ADP
gujaf-106	1	103	this	this	DET
gujaf-106	1	104	publication	publication	NOUN
gujaf-106	1	105	is	be	AUX
gujaf-106	1	106	allowed	allow	VERB
gujaf-106	1	107	to	to	PART
gujaf-106	1	108	be	be	AUX
gujaf-106	1	109	reproduced	reproduce	VERB
gujaf-106	1	110	,	,	PUNCT
gujaf-106	1	111	stored	store	VERB
gujaf-106	1	112	in	in	ADP
gujaf-106	1	113	a	a	DET
gujaf-106	1	114	retrieval	retrieval	NOUN
gujaf-106	1	115	system	system	NOUN
gujaf-106	1	116	or	or	CCONJ
gujaf-106	1	117	transmitted	transmit	VERB
gujaf-106	1	118	in	in	ADP
gujaf-106	1	119	any	any	DET
gujaf-106	1	120	form	form	NOUN
gujaf-106	1	121	or	or	CCONJ
gujaf-106	1	122	by	by	ADP
gujaf-106	1	123	any	any	DET
gujaf-106	1	124	means	mean	NOUN
gujaf-106	1	125	be	be	AUX
gujaf-106	1	126	it	it	PRON
gujaf-106	1	127	mechanical	mechanical	ADJ
gujaf-106	1	128	,	,	PUNCT
gujaf-106	1	129	electrical	electrical	ADJ
gujaf-106	1	130	,	,	PUNCT
gujaf-106	1	131	photocopying	photocopying	NOUN
gujaf-106	1	132	,	,	PUNCT
gujaf-106	1	133	recording	recording	NOUN
gujaf-106	1	134	or	or	CCONJ
gujaf-106	1	135	otherwise	otherwise	ADV
gujaf-106	1	136	,	,	PUNCT
gujaf-106	1	137	without	without	ADP
gujaf-106	1	138	prior	prior	ADJ
gujaf-106	1	139	permission	permission	NOUN
gujaf-106	1	140	of	of	ADP
gujaf-106	1	141	the	the	DET
gujaf-106	1	142	copyright	copyright	NOUN
gujaf-106	1	143	owner	owner	NOUN
gujaf-106	1	144	.	.	PUNCT
gujaf-106	2	1	published	publish	VERB
gujaf-106	2	2	and	and	CCONJ
gujaf-106	2	3	printed	print	VERB
gujaf-106	2	4	by	by	ADP
gujaf-106	2	5	:	:	PUNCT
gujaf-106	2	6	ahmadu	ahmadu	PROPN
gujaf-106	2	7	bello	bello	PROPN
gujaf-106	2	8	university	university	PROPN
gujaf-106	2	9	press	press	NOUN
gujaf-106	2	10	limited	limit	VERB
gujaf-106	2	11	,	,	PUNCT
gujaf-106	2	12	zaria	zaria	PROPN
gujaf-106	2	13	kaduna	kaduna	PROPN
gujaf-106	2	14	state	state	PROPN
gujaf-106	2	15	,	,	PUNCT
gujaf-106	2	16	nigeria	nigeria	PROPN
gujaf-106	2	17	.	.	PUNCT
gujaf-106	3	1	tel	tel	ADP
gujaf-106	3	2	:	:	PUNCT
gujaf-106	3	3	08065949711	08065949711	NUM
gujaf-106	3	4	,	,	PUNCT
gujaf-106	3	5	069	069	NUM
gujaf-106	3	6	-	-	SYM
gujaf-106	3	7	879121	879121	NUM
gujaf-106	3	8	e	e	NOUN
gujaf-106	3	9	-	-	NOUN
gujaf-106	3	10	mail	mail	NOUN
gujaf-106	3	11	:	:	PUNCT
gujaf-106	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-106	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-106	4	1	website	website	NOUN
gujaf-106	4	2	:	:	PUNCT
gujaf-106	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-106	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-106	4	5	iii	iii	PROPN
gujaf-106	4	6	editorial	editorial	PROPN
gujaf-106	4	7	board	board	NOUN
gujaf-106	4	8	editor	editor	NOUN
gujaf-106	4	9	-	-	PUNCT
gujaf-106	4	10	in	in	ADP
gujaf-106	4	11	-	-	PUNCT
gujaf-106	4	12	chief	chief	NOUN
gujaf-106	4	13	:	:	PUNCT
gujaf-106	4	14	prof	prof	PROPN
gujaf-106	4	15	.	.	PUNCT
gujaf-106	4	16	shehu	shehu	PROPN
gujaf-106	4	17	usman	usman	PROPN
gujaf-106	4	18	hassan	hassan	PROPN
gujaf-106	4	19	department	department	PROPN
gujaf-106	4	20	of	of	ADP
gujaf-106	4	21	accounting	accounting	PROPN
gujaf-106	4	22	,	,	PUNCT
gujaf-106	4	23	federal	federal	ADJ
gujaf-106	4	24	university	university	PROPN
gujaf-106	4	25	of	of	ADP
gujaf-106	4	26	kashere	kashere	PROPN
gujaf-106	4	27	,	,	PUNCT
gujaf-106	4	28	gombe	gombe	ADJ
gujaf-106	4	29	state	state	NOUN
gujaf-106	4	30	.	.	PUNCT
gujaf-106	5	1	associate	associate	NOUN
gujaf-106	5	2	editor	editor	NOUN
gujaf-106	5	3	:	:	PUNCT
gujaf-106	5	4	dr	dr	PROPN
gujaf-106	5	5	.	.	PROPN
gujaf-106	5	6	muhammad	muhammad	PROPN
gujaf-106	5	7	mustapha	mustapha	PROPN
gujaf-106	5	8	bagudo	bagudo	PROPN
gujaf-106	5	9	department	department	PROPN
gujaf-106	5	10	of	of	ADP
gujaf-106	5	11	accounting	accounting	PROPN
gujaf-106	5	12	,	,	PUNCT
gujaf-106	5	13	ahmadu	ahmadu	PROPN
gujaf-106	5	14	bello	bello	PROPN
gujaf-106	5	15	university	university	PROPN
gujaf-106	5	16	zaria	zaria	PROPN
gujaf-106	5	17	,	,	PUNCT
gujaf-106	5	18	kaduna	kaduna	PROPN
gujaf-106	5	19	state	state	PROPN
gujaf-106	5	20	.	.	PUNCT
gujaf-106	6	1	managing	manage	VERB
gujaf-106	6	2	editor	editor	NOUN
gujaf-106	6	3	:	:	PUNCT
gujaf-106	6	4	umar	umar	PROPN
gujaf-106	6	5	farouk	farouk	PROPN
gujaf-106	6	6	abdulkarim	abdulkarim	PROPN
gujaf-106	6	7	department	department	PROPN
gujaf-106	6	8	of	of	ADP
gujaf-106	6	9	accounting	accounting	NOUN
gujaf-106	6	10	and	and	CCONJ
gujaf-106	6	11	finance	finance	NOUN
gujaf-106	6	12	,	,	PUNCT
gujaf-106	6	13	federal	federal	ADJ
gujaf-106	6	14	university	university	NOUN
gujaf-106	6	15	gusau	gusau	PROPN
gujaf-106	6	16	,	,	PUNCT
gujaf-106	6	17	zamfara	zamfara	PROPN
gujaf-106	6	18	state	state	PROPN
gujaf-106	6	19	.	.	PUNCT
gujaf-106	7	1	editorial	editorial	PROPN
gujaf-106	7	2	board	board	NOUN
gujaf-106	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-106	7	4	modu	modu	PROPN
gujaf-106	7	5	kumshe	kumshe	PROPN
gujaf-106	7	6	department	department	PROPN
gujaf-106	7	7	of	of	ADP
gujaf-106	7	8	accounting	accounting	PROPN
gujaf-106	7	9	,	,	PUNCT
gujaf-106	7	10	university	university	NOUN
gujaf-106	7	11	of	of	ADP
gujaf-106	7	12	maiduguri	maiduguri	PROPN
gujaf-106	7	13	,	,	PUNCT
gujaf-106	7	14	borno	borno	PROPN
gujaf-106	7	15	state	state	PROPN
gujaf-106	7	16	.	.	PUNCT
gujaf-106	8	1	prof	prof	PROPN
gujaf-106	8	2	ugochukwu	ugochukwu	PROPN
gujaf-106	8	3	c.	c.	PROPN
gujaf-106	8	4	nzewi	nzewi	VERB
gujaf-106	8	5	department	department	PROPN
gujaf-106	8	6	of	of	ADP
gujaf-106	8	7	accounting	accounting	PROPN
gujaf-106	8	8	,	,	PUNCT
gujaf-106	8	9	paul	paul	PROPN
gujaf-106	8	10	university	university	PROPN
gujaf-106	8	11	awka	awka	NOUN
gujaf-106	8	12	,	,	PUNCT
gujaf-106	8	13	anambra	anambra	PROPN
gujaf-106	8	14	state	state	PROPN
gujaf-106	8	15	.	.	PUNCT
gujaf-106	9	1	prof	prof	PROPN
gujaf-106	9	2	kabir	kabir	PROPN
gujaf-106	9	3	tahir	tahir	PROPN
gujaf-106	9	4	hamid	hamid	PROPN
gujaf-106	9	5	department	department	PROPN
gujaf-106	9	6	of	of	ADP
gujaf-106	9	7	accounting	accounting	PROPN
gujaf-106	9	8	,	,	PUNCT
gujaf-106	9	9	bayero	bayero	PROPN
gujaf-106	9	10	university	university	PROPN
gujaf-106	9	11	,	,	PUNCT
gujaf-106	9	12	kano	kano	PROPN
gujaf-106	9	13	,	,	PUNCT
gujaf-106	9	14	kano	kano	PROPN
gujaf-106	9	15	state	state	PROPN
gujaf-106	9	16	.	.	PUNCT
gujaf-106	10	1	prof	prof	PROPN
gujaf-106	10	2	.	.	PUNCT
gujaf-106	11	1	ekoja	ekoja	PROPN
gujaf-106	11	2	b.	b.	PROPN
gujaf-106	11	3	ekoja	ekoja	PROPN
gujaf-106	11	4	department	department	PROPN
gujaf-106	11	5	of	of	ADP
gujaf-106	11	6	accounting	accounting	PROPN
gujaf-106	11	7	,	,	PUNCT
gujaf-106	11	8	university	university	PROPN
gujaf-106	11	9	of	of	ADP
gujaf-106	11	10	jos	jos	PROPN
gujaf-106	11	11	.	.	PROPN
gujaf-106	11	12	prof	prof	PROPN
gujaf-106	11	13	.	.	PUNCT
gujaf-106	12	1	clifford	clifford	PROPN
gujaf-106	12	2	ofurum	ofurum	PROPN
gujaf-106	12	3	department	department	PROPN
gujaf-106	12	4	of	of	ADP
gujaf-106	12	5	accounting	accounting	PROPN
gujaf-106	12	6	,	,	PUNCT
gujaf-106	12	7	university	university	NOUN
gujaf-106	12	8	of	of	ADP
gujaf-106	12	9	portharcourt	portharcourt	PROPN
gujaf-106	12	10	,	,	PUNCT
gujaf-106	12	11	rivers	river	NOUN
gujaf-106	12	12	state	state	PROPN
gujaf-106	12	13	.	.	PUNCT
gujaf-106	13	1	prof	prof	PROPN
gujaf-106	13	2	.	.	PUNCT
gujaf-106	14	1	ahmad	ahmad	PROPN
gujaf-106	14	2	bello	bello	PROPN
gujaf-106	14	3	dogarawa	dogarawa	PROPN
gujaf-106	14	4	department	department	PROPN
gujaf-106	14	5	of	of	ADP
gujaf-106	14	6	accounting	accounting	NOUN
gujaf-106	14	7	,	,	PUNCT
gujaf-106	14	8	ahmadu	ahmadu	PROPN
gujaf-106	14	9	bello	bello	PROPN
gujaf-106	14	10	university	university	PROPN
gujaf-106	14	11	zaria	zaria	PROPN
gujaf-106	14	12	.	.	PUNCT
gujaf-106	15	1	prof	prof	PROPN
gujaf-106	15	2	.	.	PUNCT
gujaf-106	16	1	yusuf	yusuf	PROPN
gujaf-106	16	2	.	.	PUNCT
gujaf-106	17	1	b.	b.	PROPN
gujaf-106	17	2	rahman	rahman	PROPN
gujaf-106	17	3	department	department	PROPN
gujaf-106	17	4	of	of	ADP
gujaf-106	17	5	accounting	accounting	PROPN
gujaf-106	17	6	,	,	PUNCT
gujaf-106	17	7	lagos	lagos	NOUN
gujaf-106	17	8	state	state	PROPN
gujaf-106	17	9	university	university	PROPN
gujaf-106	17	10	,	,	PUNCT
gujaf-106	17	11	lagos	lagos	NOUN
gujaf-106	17	12	state	state	NOUN
gujaf-106	17	13	.	.	PUNCT
gujaf-106	18	1	prof	prof	PROPN
gujaf-106	18	2	.	.	PUNCT
gujaf-106	19	1	suleiman	suleiman	PROPN
gujaf-106	19	2	a.	a.	PROPN
gujaf-106	19	3	s.	s.	PROPN
gujaf-106	19	4	aruwa	aruwa	PROPN
gujaf-106	19	5	department	department	PROPN
gujaf-106	19	6	of	of	ADP
gujaf-106	19	7	accounting	accounting	PROPN
gujaf-106	19	8	,	,	PUNCT
gujaf-106	19	9	nasarawa	nasarawa	PROPN
gujaf-106	19	10	state	state	PROPN
gujaf-106	19	11	university	university	PROPN
gujaf-106	19	12	,	,	PUNCT
gujaf-106	19	13	keffi	keffi	PROPN
gujaf-106	19	14	,	,	PUNCT
gujaf-106	19	15	nasarawa	nasarawa	PROPN
gujaf-106	19	16	state	state	PROPN
gujaf-106	19	17	.	.	PUNCT
gujaf-106	20	1	prof	prof	PROPN
gujaf-106	20	2	.	.	PUNCT
gujaf-106	21	1	muhammad	muhammad	PROPN
gujaf-106	21	2	junaidu	junaidu	PROPN
gujaf-106	21	3	kurawa	kurawa	PROPN
gujaf-106	21	4	department	department	PROPN
gujaf-106	21	5	of	of	ADP
gujaf-106	21	6	accounting	accounting	PROPN
gujaf-106	21	7	,	,	PUNCT
gujaf-106	21	8	bayero	bayero	PROPN
gujaf-106	21	9	university	university	PROPN
gujaf-106	21	10	kano	kano	PROPN
gujaf-106	21	11	,	,	PUNCT
gujaf-106	21	12	kano	kano	PROPN
gujaf-106	21	13	state	state	PROPN
gujaf-106	21	14	.	.	PUNCT
gujaf-106	22	1	iv	iv	NUM
gujaf-106	22	2	prof	prof	PROPN
gujaf-106	22	3	.	.	PUNCT
gujaf-106	23	1	muhammad	muhammad	PROPN
gujaf-106	23	2	habibu	habibu	ADJ
gujaf-106	23	3	sabari	sabari	PROPN
gujaf-106	23	4	department	department	PROPN
gujaf-106	23	5	of	of	ADP
gujaf-106	23	6	accounting	accounting	NOUN
gujaf-106	23	7	,	,	PUNCT
gujaf-106	23	8	ahmadu	ahmadu	PROPN
gujaf-106	23	9	bello	bello	PROPN
gujaf-106	23	10	university	university	PROPN
gujaf-106	23	11	,	,	PUNCT
gujaf-106	23	12	zaria	zaria	PROPN
gujaf-106	23	13	.	.	PUNCT
gujaf-106	23	14	prof	prof	PROPN
gujaf-106	23	15	.	.	PUNCT
gujaf-106	24	1	okpanachi	okpanachi	PROPN
gujaf-106	24	2	joshua	joshua	PROPN
gujaf-106	24	3	department	department	PROPN
gujaf-106	24	4	of	of	ADP
gujaf-106	24	5	accounting	accounting	NOUN
gujaf-106	24	6	and	and	CCONJ
gujaf-106	24	7	management	management	NOUN
gujaf-106	24	8	,	,	PUNCT
gujaf-106	24	9	nigerian	nigerian	ADJ
gujaf-106	24	10	defence	defence	PROPN
gujaf-106	24	11	academy	academy	PROPN
gujaf-106	24	12	,	,	PUNCT
gujaf-106	24	13	kaduna	kaduna	PROPN
gujaf-106	24	14	.	.	PROPN
gujaf-106	24	15	prof	prof	PROPN
gujaf-106	24	16	.	.	PUNCT
gujaf-106	25	1	hassan	hassan	PROPN
gujaf-106	25	2	ibrahim	ibrahim	PROPN
gujaf-106	25	3	department	department	PROPN
gujaf-106	25	4	of	of	ADP
gujaf-106	25	5	accounting	accounting	PROPN
gujaf-106	25	6	,	,	PUNCT
gujaf-106	25	7	ibb	ibb	NOUN
gujaf-106	25	8	university	university	NOUN
gujaf-106	25	9	,	,	PUNCT
gujaf-106	25	10	lapai	lapai	NOUN
gujaf-106	25	11	,	,	PUNCT
gujaf-106	25	12	niger	niger	NOUN
gujaf-106	25	13	state	state	NOUN
gujaf-106	25	14	.	.	PUNCT
gujaf-106	26	1	prof	prof	PROPN
gujaf-106	26	2	.	.	PUNCT
gujaf-106	27	1	ifeoma	ifeoma	PROPN
gujaf-106	27	2	mary	mary	PROPN
gujaf-106	27	3	okwo	okwo	PROPN
gujaf-106	27	4	department	department	PROPN
gujaf-106	27	5	of	of	ADP
gujaf-106	27	6	accounting	accounting	PROPN
gujaf-106	27	7	,	,	PUNCT
gujaf-106	27	8	enugu	enugu	PROPN
gujaf-106	27	9	state	state	PROPN
gujaf-106	27	10	university	university	PROPN
gujaf-106	27	11	of	of	ADP
gujaf-106	27	12	science	science	NOUN
gujaf-106	27	13	and	and	CCONJ
gujaf-106	27	14	technology	technology	NOUN
gujaf-106	27	15	,	,	PUNCT
gujaf-106	27	16	enugu	enugu	PROPN
gujaf-106	27	17	state	state	PROPN
gujaf-106	27	18	.	.	PUNCT
gujaf-106	28	1	prof	prof	PROPN
gujaf-106	28	2	.	.	PROPN
gujaf-106	29	1	aminu	aminu	PROPN
gujaf-106	29	2	isah	isah	PROPN
gujaf-106	29	3	department	department	PROPN
gujaf-106	29	4	of	of	ADP
gujaf-106	29	5	accounting	accounting	PROPN
gujaf-106	29	6	,	,	PUNCT
gujaf-106	29	7	bayero	bayero	PROPN
gujaf-106	29	8	university	university	PROPN
gujaf-106	29	9	,	,	PUNCT
gujaf-106	29	10	kano	kano	PROPN
gujaf-106	29	11	,	,	PUNCT
gujaf-106	29	12	kano	kano	PROPN
gujaf-106	29	13	state	state	PROPN
gujaf-106	29	14	.	.	PUNCT
gujaf-106	30	1	prof	prof	PROPN
gujaf-106	30	2	.	.	PUNCT
gujaf-106	31	1	ahmadu	ahmadu	PROPN
gujaf-106	31	2	bello	bello	PROPN
gujaf-106	31	3	department	department	PROPN
gujaf-106	31	4	of	of	ADP
gujaf-106	31	5	accounting	accounting	NOUN
gujaf-106	31	6	,	,	PUNCT
gujaf-106	31	7	ahmadu	ahmadu	PROPN
gujaf-106	31	8	bello	bello	PROPN
gujaf-106	31	9	university	university	PROPN
gujaf-106	31	10	,	,	PUNCT
gujaf-106	31	11	zaria	zaria	PROPN
gujaf-106	31	12	.	.	PUNCT
gujaf-106	32	1	prof	prof	PROPN
gujaf-106	32	2	.	.	PUNCT
gujaf-106	33	1	musa	musa	PROPN
gujaf-106	33	2	yelwa	yelwa	PROPN
gujaf-106	33	3	abubakar	abubakar	PROPN
gujaf-106	33	4	department	department	PROPN
gujaf-106	33	5	of	of	ADP
gujaf-106	33	6	accounting	accounting	PROPN
gujaf-106	33	7	,	,	PUNCT
gujaf-106	33	8	usmanu	usmanu	PROPN
gujaf-106	33	9	danfodiyo	danfodiyo	PROPN
gujaf-106	33	10	university	university	PROPN
gujaf-106	33	11	,	,	PUNCT
gujaf-106	33	12	sokoto	sokoto	PROPN
gujaf-106	33	13	state	state	PROPN
gujaf-106	33	14	.	.	PUNCT
gujaf-106	34	1	dr	dr	PROPN
gujaf-106	34	2	.	.	PROPN
gujaf-106	34	3	salisu	salisu	PROPN
gujaf-106	34	4	abubakar	abubakar	PROPN
gujaf-106	34	5	department	department	PROPN
gujaf-106	34	6	of	of	ADP
gujaf-106	34	7	accounting	accounting	NOUN
gujaf-106	34	8	,	,	PUNCT
gujaf-106	34	9	ahmadu	ahmadu	PROPN
gujaf-106	34	10	bello	bello	PROPN
gujaf-106	34	11	university	university	PROPN
gujaf-106	34	12	zaria	zaria	PROPN
gujaf-106	34	13	,	,	PUNCT
gujaf-106	34	14	kaduna	kaduna	PROPN
gujaf-106	34	15	state	state	PROPN
gujaf-106	34	16	.	.	PUNCT
gujaf-106	35	1	dr	dr	PROPN
gujaf-106	35	2	.	.	PROPN
gujaf-106	35	3	isaq	isaq	PROPN
gujaf-106	35	4	alhaji	alhaji	PROPN
gujaf-106	35	5	samaila	samaila	PROPN
gujaf-106	35	6	department	department	PROPN
gujaf-106	35	7	of	of	ADP
gujaf-106	35	8	accounting	accounting	PROPN
gujaf-106	35	9	,	,	PUNCT
gujaf-106	35	10	bayero	bayero	PROPN
gujaf-106	35	11	university	university	NOUN
gujaf-106	35	12	,	,	PUNCT
gujaf-106	35	13	kano	kano	PROPN
gujaf-106	35	14	state	state	PROPN
gujaf-106	35	15	.	.	PUNCT
gujaf-106	36	1	dr	dr	PROPN
gujaf-106	36	2	.	.	PROPN
gujaf-106	36	3	fatima	fatima	PROPN
gujaf-106	36	4	alfa	alfa	PROPN
gujaf-106	36	5	department	department	PROPN
gujaf-106	36	6	of	of	ADP
gujaf-106	36	7	accounting	accounting	PROPN
gujaf-106	36	8	,	,	PUNCT
gujaf-106	36	9	university	university	NOUN
gujaf-106	36	10	of	of	ADP
gujaf-106	36	11	maiduguri	maiduguri	PROPN
gujaf-106	36	12	,	,	PUNCT
gujaf-106	36	13	borno	borno	PROPN
gujaf-106	36	14	state	state	PROPN
gujaf-106	36	15	.	.	PUNCT
gujaf-106	37	1	dr	dr	PROPN
gujaf-106	37	2	.	.	PROPN
gujaf-106	37	3	sunusi	sunusi	PROPN
gujaf-106	37	4	sa'ad	sa'ad	PROPN
gujaf-106	37	5	ahmad	ahmad	PROPN
gujaf-106	37	6	department	department	PROPN
gujaf-106	37	7	of	of	ADP
gujaf-106	37	8	accounting	accounting	PROPN
gujaf-106	37	9	,	,	PUNCT
gujaf-106	37	10	federal	federal	ADJ
gujaf-106	37	11	university	university	NOUN
gujaf-106	37	12	dutse	dutse	NOUN
gujaf-106	37	13	,	,	PUNCT
gujaf-106	37	14	jigawa	jigawa	PROPN
gujaf-106	37	15	state	state	PROPN
gujaf-106	37	16	.	.	PUNCT
gujaf-106	38	1	dr	dr	PROPN
gujaf-106	38	2	.	.	PROPN
gujaf-106	38	3	nasiru	nasiru	PROPN
gujaf-106	38	4	a.	a.	PROPN
gujaf-106	38	5	ka’oje	ka’oje	PROPN
gujaf-106	38	6	department	department	PROPN
gujaf-106	38	7	of	of	ADP
gujaf-106	38	8	accounting	accounting	PROPN
gujaf-106	38	9	,	,	PUNCT
gujaf-106	38	10	usmanu	usmanu	PROPN
gujaf-106	38	11	danfodiyo	danfodiyo	PROPN
gujaf-106	38	12	university	university	PROPN
gujaf-106	38	13	sokoto	sokoto	PROPN
gujaf-106	38	14	state	state	PROPN
gujaf-106	38	15	.	.	PUNCT
gujaf-106	39	1	dr	dr	PROPN
gujaf-106	39	2	.	.	PROPN
gujaf-106	39	3	aminu	aminu	PROPN
gujaf-106	39	4	abdullahi	abdullahi	PROPN
gujaf-106	39	5	department	department	PROPN
gujaf-106	39	6	of	of	ADP
gujaf-106	39	7	accounting	accounting	PROPN
gujaf-106	39	8	,	,	PUNCT
gujaf-106	39	9	usmanu	usmanu	PROPN
gujaf-106	39	10	danfodiyo	danfodiyo	PROPN
gujaf-106	39	11	university	university	PROPN
gujaf-106	39	12	sokoto	sokoto	PROPN
gujaf-106	39	13	,	,	PUNCT
gujaf-106	39	14	state	state	PROPN
gujaf-106	39	15	.	.	PUNCT
gujaf-106	40	1	dr	dr	PROPN
gujaf-106	40	2	.	.	PROPN
gujaf-106	40	3	onipe	onipe	PROPN
gujaf-106	40	4	adebenege	adebenege	PROPN
gujaf-106	40	5	yahaya	yahaya	PROPN
gujaf-106	40	6	department	department	PROPN
gujaf-106	40	7	of	of	ADP
gujaf-106	40	8	accounting	accounting	PROPN
gujaf-106	40	9	,	,	PUNCT
gujaf-106	40	10	nigerian	nigerian	ADJ
gujaf-106	40	11	defence	defence	PROPN
gujaf-106	40	12	academy	academy	PROPN
gujaf-106	40	13	,	,	PUNCT
gujaf-106	40	14	kaduna	kaduna	PROPN
gujaf-106	40	15	state	state	PROPN
gujaf-106	40	16	.	.	PUNCT
gujaf-106	41	1	dr	dr	PROPN
gujaf-106	41	2	.	.	PROPN
gujaf-106	41	3	saidu	saidu	PROPN
gujaf-106	41	4	adamu	adamu	PROPN
gujaf-106	41	5	department	department	PROPN
gujaf-106	41	6	of	of	ADP
gujaf-106	41	7	accounting	accounting	PROPN
gujaf-106	41	8	,	,	PUNCT
gujaf-106	41	9	federal	federal	ADJ
gujaf-106	41	10	university	university	PROPN
gujaf-106	41	11	of	of	ADP
gujaf-106	41	12	kashere	kashere	PROPN
gujaf-106	41	13	,	,	PUNCT
gujaf-106	41	14	gombe	gombe	ADJ
gujaf-106	41	15	state	state	NOUN
gujaf-106	41	16	.	.	PUNCT
gujaf-106	42	1	dr	dr	PROPN
gujaf-106	42	2	.	.	PROPN
gujaf-106	42	3	nasiru	nasiru	PROPN
gujaf-106	42	4	yunusa	yunusa	VERB
gujaf-106	42	5	v	v	ADP
gujaf-106	42	6	department	department	NOUN
gujaf-106	42	7	of	of	ADP
gujaf-106	42	8	accounting	accounting	NOUN
gujaf-106	42	9	,	,	PUNCT
gujaf-106	42	10	ahmadu	ahmadu	PROPN
gujaf-106	42	11	bello	bello	PROPN
gujaf-106	42	12	university	university	PROPN
gujaf-106	42	13	zaria	zaria	PROPN
gujaf-106	42	14	.	.	PUNCT
gujaf-106	43	1	dr	dr	PROPN
gujaf-106	43	2	.	.	PROPN
gujaf-106	43	3	aisha	aisha	PROPN
gujaf-106	43	4	nuhu	nuhu	PROPN
gujaf-106	43	5	muhammad	muhammad	PROPN
gujaf-106	43	6	department	department	PROPN
gujaf-106	43	7	of	of	ADP
gujaf-106	43	8	accounting	accounting	PROPN
gujaf-106	43	9	,	,	PUNCT
gujaf-106	43	10	ahmadu	ahmadu	PROPN
gujaf-106	43	11	bello	bello	PROPN
gujaf-106	43	12	university	university	PROPN
gujaf-106	43	13	zaria	zaria	PROPN
gujaf-106	43	14	.	.	PUNCT
gujaf-106	44	1	dr	dr	PROPN
gujaf-106	44	2	.	.	PROPN
gujaf-106	44	3	lawal	lawal	PROPN
gujaf-106	44	4	muhammad	muhammad	PROPN
gujaf-106	44	5	department	department	PROPN
gujaf-106	44	6	of	of	ADP
gujaf-106	44	7	accounting	accounting	PROPN
gujaf-106	44	8	,	,	PUNCT
gujaf-106	44	9	ahmadu	ahmadu	PROPN
gujaf-106	44	10	bello	bello	PROPN
gujaf-106	44	11	university	university	PROPN
gujaf-106	44	12	zaria	zaria	PROPN
gujaf-106	44	13	.	.	PUNCT
gujaf-106	45	1	dr	dr	PROPN
gujaf-106	45	2	.	.	PROPN
gujaf-106	45	3	farouk	farouk	PROPN
gujaf-106	45	4	adeza	adeza	PROPN
gujaf-106	45	5	school	school	NOUN
gujaf-106	45	6	of	of	ADP
gujaf-106	45	7	business	business	NOUN
gujaf-106	45	8	and	and	CCONJ
gujaf-106	45	9	entrepreneurship	entrepreneurship	NOUN
gujaf-106	45	10	,	,	PUNCT
gujaf-106	45	11	american	american	PROPN
gujaf-106	45	12	university	university	PROPN
gujaf-106	45	13	of	of	ADP
gujaf-106	45	14	nigeria	nigeria	PROPN
gujaf-106	45	15	,	,	PUNCT
gujaf-106	45	16	yola	yola	PROPN
gujaf-106	45	17	.	.	PUNCT
gujaf-106	46	1	dr	dr	PROPN
gujaf-106	46	2	.	.	PROPN
gujaf-106	46	3	bashir	bashir	PROPN
gujaf-106	46	4	umar	umar	PROPN
gujaf-106	46	5	farouk	farouk	PROPN
gujaf-106	46	6	department	department	PROPN
gujaf-106	46	7	of	of	ADP
gujaf-106	46	8	economics	economic	NOUN
gujaf-106	46	9	,	,	PUNCT
gujaf-106	46	10	federal	federal	ADJ
gujaf-106	46	11	university	university	NOUN
gujaf-106	46	12	gusau	gusau	PROPN
gujaf-106	46	13	,	,	PUNCT
gujaf-106	46	14	zamfara	zamfara	PROPN
gujaf-106	46	15	state	state	PROPN
gujaf-106	46	16	.	.	PUNCT
gujaf-106	47	1	dr	dr	PROPN
gujaf-106	47	2	emmanuel	emmanuel	PROPN
gujaf-106	47	3	omokhuale	omokhuale	PROPN
gujaf-106	47	4	department	department	PROPN
gujaf-106	47	5	of	of	ADP
gujaf-106	47	6	mathematics	mathematics	PROPN
gujaf-106	47	7	,	,	PUNCT
gujaf-106	47	8	federal	federal	ADJ
gujaf-106	47	9	university	university	NOUN
gujaf-106	47	10	gusau	gusau	NOUN
gujaf-106	47	11	,	,	PUNCT
gujaf-106	47	12	zamfara	zamfara	PROPN
gujaf-106	47	13	.	.	PUNCT
gujaf-106	48	1	state	state	PROPN
gujaf-106	48	2	advisory	advisory	PROPN
gujaf-106	48	3	board	board	NOUN
gujaf-106	48	4	members	members	PROPN
gujaf-106	48	5	prof	prof	PROPN
gujaf-106	48	6	.	.	PUNCT
gujaf-106	49	1	kabiru	kabiru	PROPN
gujaf-106	49	2	isah	isah	PROPN
gujaf-106	49	3	dandago	dandago	PROPN
gujaf-106	49	4	,	,	PUNCT
gujaf-106	49	5	bayero	bayero	PROPN
gujaf-106	49	6	university	university	PROPN
gujaf-106	49	7	kano	kano	PROPN
gujaf-106	49	8	,	,	PUNCT
gujaf-106	49	9	kano	kano	PROPN
gujaf-106	49	10	state	state	PROPN
gujaf-106	49	11	.	.	PUNCT
gujaf-106	50	1	prof	prof	PROPN
gujaf-106	50	2	a	a	DET
gujaf-106	50	3	m	m	NOUN
gujaf-106	50	4	bashir	bashir	NOUN
gujaf-106	50	5	,	,	PUNCT
gujaf-106	50	6	usmanu	usmanu	PROPN
gujaf-106	50	7	danfodiyo	danfodiyo	PROPN
gujaf-106	50	8	university	university	PROPN
gujaf-106	50	9	sokoto	sokoto	PROPN
gujaf-106	50	10	,	,	PUNCT
gujaf-106	50	11	sokoto	sokoto	PROPN
gujaf-106	50	12	state	state	PROPN
gujaf-106	50	13	.	.	PUNCT
gujaf-106	51	1	prof	prof	PROPN
gujaf-106	51	2	.	.	PUNCT
gujaf-106	52	1	muhammad	muhammad	PROPN
gujaf-106	52	2	tanko	tanko	PROPN
gujaf-106	52	3	,	,	PUNCT
gujaf-106	52	4	kaduna	kaduna	PROPN
gujaf-106	52	5	state	state	PROPN
gujaf-106	52	6	university	university	PROPN
gujaf-106	52	7	,	,	PUNCT
gujaf-106	52	8	kaduna	kaduna	PROPN
gujaf-106	52	9	.	.	PROPN
gujaf-106	52	10	prof	prof	PROPN
gujaf-106	52	11	.	.	PUNCT
gujaf-106	52	12	bayero	bayero	PROPN
gujaf-106	53	1	a	a	DET
gujaf-106	53	2	m	m	NOUN
gujaf-106	53	3	sabir	sabir	NOUN
gujaf-106	53	4	,	,	PUNCT
gujaf-106	53	5	usmanu	usmanu	PROPN
gujaf-106	53	6	danfodiyo	danfodiyo	PROPN
gujaf-106	53	7	university	university	PROPN
gujaf-106	53	8	sokoto	sokoto	PROPN
gujaf-106	53	9	,	,	PUNCT
gujaf-106	53	10	sokoto	sokoto	PROPN
gujaf-106	53	11	state	state	PROPN
gujaf-106	53	12	.	.	PUNCT
gujaf-106	54	1	prof	prof	PROPN
gujaf-106	54	2	.	.	PUNCT
gujaf-106	55	1	aliyu	aliyu	PROPN
gujaf-106	55	2	sulaiman	sulaiman	PROPN
gujaf-106	55	3	kantudu	kantudu	PROPN
gujaf-106	55	4	,	,	PUNCT
gujaf-106	55	5	bayero	bayero	PROPN
gujaf-106	55	6	university	university	PROPN
gujaf-106	55	7	kano	kano	PROPN
gujaf-106	55	8	,	,	PUNCT
gujaf-106	55	9	kano	kano	PROPN
gujaf-106	55	10	state	state	PROPN
gujaf-106	55	11	.	.	PUNCT
gujaf-106	56	1	editorial	editorial	PROPN
gujaf-106	56	2	secretary	secretary	PROPN
gujaf-106	56	3	usman	usman	PROPN
gujaf-106	56	4	muhammad	muhammad	PROPN
gujaf-106	56	5	adam	adam	PROPN
gujaf-106	56	6	department	department	PROPN
gujaf-106	56	7	of	of	ADP
gujaf-106	56	8	accounting	accounting	NOUN
gujaf-106	56	9	and	and	CCONJ
gujaf-106	56	10	finance	finance	NOUN
gujaf-106	56	11	,	,	PUNCT
gujaf-106	56	12	federal	federal	ADJ
gujaf-106	56	13	university	university	NOUN
gujaf-106	56	14	gusau	gusau	PROPN
gujaf-106	56	15	,	,	PUNCT
gujaf-106	56	16	zamfara	zamfara	PROPN
gujaf-106	56	17	state	state	PROPN
gujaf-106	56	18	.	.	PUNCT
gujaf-106	57	1	vi	vi	NOUN
gujaf-106	57	2	call	call	NOUN
gujaf-106	57	3	for	for	ADP
gujaf-106	57	4	papers	paper	NOUN
gujaf-106	57	5	the	the	DET
gujaf-106	57	6	editorial	editorial	ADJ
gujaf-106	57	7	board	board	NOUN
gujaf-106	57	8	of	of	ADP
gujaf-106	57	9	gusau	gusau	PROPN
gujaf-106	57	10	journal	journal	PROPN
gujaf-106	57	11	of	of	ADP
gujaf-106	57	12	accounting	accounting	NOUN
gujaf-106	57	13	and	and	CCONJ
gujaf-106	57	14	finance	finance	NOUN
gujaf-106	57	15	(	(	PUNCT
gujaf-106	57	16	gujaf	gujaf	NOUN
gujaf-106	57	17	)	)	PUNCT
gujaf-106	57	18	is	be	AUX
gujaf-106	57	19	hereby	hereby	ADV
gujaf-106	57	20	inviting	invite	VERB
gujaf-106	57	21	authors	author	NOUN
gujaf-106	57	22	to	to	PART
gujaf-106	57	23	submit	submit	VERB
gujaf-106	57	24	their	their	PRON
gujaf-106	57	25	unpublished	unpublished	ADJ
gujaf-106	57	26	manuscript	manuscript	NOUN
gujaf-106	57	27	for	for	ADP
gujaf-106	57	28	publication	publication	NOUN
gujaf-106	57	29	.	.	PUNCT
gujaf-106	58	1	the	the	DET
gujaf-106	58	2	journal	journal	NOUN
gujaf-106	58	3	is	be	AUX
gujaf-106	58	4	published	publish	VERB
gujaf-106	58	5	in	in	ADP
gujaf-106	58	6	two	two	NUM
gujaf-106	58	7	issues	issue	NOUN
gujaf-106	58	8	of	of	ADP
gujaf-106	58	9	april	april	PROPN
gujaf-106	58	10	and	and	CCONJ
gujaf-106	58	11	october	october	PROPN
gujaf-106	58	12	annually	annually	ADV
gujaf-106	58	13	.	.	PUNCT
gujaf-106	59	1	gujaf	gujaf	NOUN
gujaf-106	59	2	is	be	AUX
gujaf-106	59	3	a	a	DET
gujaf-106	59	4	double	double	ADJ
gujaf-106	59	5	-	-	PUNCT
gujaf-106	59	6	blind	blind	ADJ
gujaf-106	59	7	peer	peer	NOUN
gujaf-106	59	8	reviewed	review	VERB
gujaf-106	59	9	journal	journal	NOUN
gujaf-106	59	10	published	publish	VERB
gujaf-106	59	11	by	by	ADP
gujaf-106	59	12	the	the	DET
gujaf-106	59	13	department	department	NOUN
gujaf-106	59	14	of	of	ADP
gujaf-106	59	15	accounting	accounting	NOUN
gujaf-106	59	16	and	and	CCONJ
gujaf-106	59	17	finance	finance	NOUN
gujaf-106	59	18	,	,	PUNCT
gujaf-106	59	19	faculty	faculty	NOUN
gujaf-106	59	20	of	of	ADP
gujaf-106	59	21	management	management	NOUN
gujaf-106	59	22	and	and	CCONJ
gujaf-106	59	23	social	social	ADJ
gujaf-106	59	24	sciences	science	NOUN
gujaf-106	59	25	,	,	PUNCT
gujaf-106	59	26	federal	federal	ADJ
gujaf-106	59	27	university	university	NOUN
gujaf-106	59	28	gusau	gusau	NOUN
gujaf-106	59	29	,	,	PUNCT
gujaf-106	59	30	zamfara	zamfara	PROPN
gujaf-106	59	31	state	state	PROPN
gujaf-106	59	32	nigeria	nigeria	PROPN
gujaf-106	59	33	the	the	DET
gujaf-106	59	34	journal	journal	PROPN
gujaf-106	59	35	accepts	accept	VERB
gujaf-106	59	36	papers	paper	NOUN
gujaf-106	59	37	in	in	ADP
gujaf-106	59	38	all	all	DET
gujaf-106	59	39	areas	area	NOUN
gujaf-106	59	40	of	of	ADP
gujaf-106	59	41	accounting	accounting	NOUN
gujaf-106	59	42	and	and	CCONJ
gujaf-106	59	43	finance	finance	NOUN
gujaf-106	59	44	for	for	ADP
gujaf-106	59	45	publication	publication	NOUN
gujaf-106	59	46	which	which	PRON
gujaf-106	59	47	include	include	VERB
gujaf-106	59	48	:	:	PUNCT
gujaf-106	59	49	accounting	accounting	NOUN
gujaf-106	59	50	standards	standard	NOUN
gujaf-106	59	51	,	,	PUNCT
gujaf-106	59	52	accounting	account	VERB
gujaf-106	59	53	information	information	NOUN
gujaf-106	59	54	system	system	NOUN
gujaf-106	59	55	,	,	PUNCT
gujaf-106	59	56	financial	financial	ADJ
gujaf-106	59	57	reporting	reporting	NOUN
gujaf-106	59	58	,	,	PUNCT
gujaf-106	59	59	earnings	earning	NOUN
gujaf-106	59	60	management	management	NOUN
gujaf-106	59	61	,	,	PUNCT
gujaf-106	59	62	,	,	PUNCT
gujaf-106	59	63	auditing	auditing	NOUN
gujaf-106	59	64	and	and	CCONJ
gujaf-106	59	65	investigation	investigation	NOUN
gujaf-106	59	66	,	,	PUNCT
gujaf-106	59	67	auditing	auditing	NOUN
gujaf-106	59	68	and	and	CCONJ
gujaf-106	59	69	standards	standard	NOUN
gujaf-106	59	70	,	,	PUNCT
gujaf-106	59	71	public	public	ADJ
gujaf-106	59	72	sector	sector	NOUN
gujaf-106	59	73	accounting	accounting	NOUN
gujaf-106	59	74	and	and	CCONJ
gujaf-106	59	75	auditing	auditing	NOUN
gujaf-106	59	76	,	,	PUNCT
gujaf-106	59	77	taxation	taxation	NOUN
gujaf-106	59	78	and	and	CCONJ
gujaf-106	59	79	revenue	revenue	NOUN
gujaf-106	59	80	administration	administration	NOUN
gujaf-106	59	81	,	,	PUNCT
gujaf-106	59	82	corporate	corporate	ADJ
gujaf-106	59	83	governance	governance	NOUN
gujaf-106	59	84	issues	issue	NOUN
gujaf-106	59	85	,	,	PUNCT
gujaf-106	59	86	corporate	corporate	ADJ
gujaf-106	59	87	social	social	ADJ
gujaf-106	59	88	responsibility	responsibility	NOUN
gujaf-106	59	89	,	,	PUNCT
gujaf-106	59	90	sustainability	sustainability	NOUN
gujaf-106	59	91	and	and	CCONJ
gujaf-106	59	92	environmental	environmental	ADJ
gujaf-106	59	93	reporting	reporting	NOUN
gujaf-106	59	94	issue	issue	NOUN
gujaf-106	59	95	,	,	PUNCT
gujaf-106	59	96	information	information	NOUN
gujaf-106	59	97	and	and	CCONJ
gujaf-106	59	98	communication	communication	NOUN
gujaf-106	59	99	technology	technology	NOUN
gujaf-106	59	100	issues	issue	NOUN
gujaf-106	59	101	,	,	PUNCT
gujaf-106	59	102	bankruptcy	bankruptcy	NOUN
gujaf-106	59	103	prediction	prediction	NOUN
gujaf-106	59	104	,	,	PUNCT
gujaf-106	59	105	corporate	corporate	ADJ
gujaf-106	59	106	finance	finance	NOUN
gujaf-106	59	107	,	,	PUNCT
gujaf-106	59	108	personal	personal	ADJ
gujaf-106	59	109	finance	finance	NOUN
gujaf-106	59	110	,	,	PUNCT
gujaf-106	59	111	merger	merger	NOUN
gujaf-106	59	112	and	and	CCONJ
gujaf-106	59	113	acquisitions	acquisition	NOUN
gujaf-106	59	114	,	,	PUNCT
gujaf-106	59	115	capital	capital	NOUN
gujaf-106	59	116	structure	structure	NOUN
gujaf-106	59	117	,	,	PUNCT
gujaf-106	59	118	working	work	VERB
gujaf-106	59	119	capital	capital	NOUN
gujaf-106	59	120	management	management	NOUN
gujaf-106	59	121	,	,	PUNCT
gujaf-106	59	122	enterprises	enterprise	NOUN
gujaf-106	59	123	risk	risk	NOUN
gujaf-106	59	124	management	management	NOUN
gujaf-106	59	125	,	,	PUNCT
gujaf-106	59	126	entrepreneurship	entrepreneurship	NOUN
gujaf-106	59	127	,	,	PUNCT
gujaf-106	59	128	international	international	ADJ
gujaf-106	59	129	business	business	NOUN
gujaf-106	59	130	accounting	accounting	NOUN
gujaf-106	59	131	and	and	CCONJ
gujaf-106	59	132	finance	finance	NOUN
gujaf-106	59	133	,	,	PUNCT
gujaf-106	59	134	banking	banking	NOUN
gujaf-106	59	135	crises	crisis	NOUN
gujaf-106	59	136	,	,	PUNCT
gujaf-106	59	137	bank	bank	NOUN
gujaf-106	59	138	’s	’s	PART
gujaf-106	59	139	profitability	profitability	NOUN
gujaf-106	59	140	,	,	PUNCT
gujaf-106	59	141	risk	risk	NOUN
gujaf-106	59	142	and	and	CCONJ
gujaf-106	59	143	insurance	insurance	NOUN
gujaf-106	59	144	issue	issue	NOUN
gujaf-106	59	145	,	,	PUNCT
gujaf-106	59	146	islamic	islamic	ADJ
gujaf-106	59	147	finance	finance	NOUN
gujaf-106	59	148	,	,	PUNCT
gujaf-106	59	149	conventional	conventional	ADJ
gujaf-106	59	150	and	and	CCONJ
gujaf-106	59	151	islamic	islamic	ADJ
gujaf-106	59	152	banks	bank	NOUN
gujaf-106	59	153	and	and	CCONJ
gujaf-106	59	154	so	so	ADV
gujaf-106	59	155	forth	forth	ADV
gujaf-106	59	156	.	.	PUNCT
gujaf-106	60	1	guidelines	guideline	NOUN
gujaf-106	60	2	for	for	ADP
gujaf-106	60	3	submission	submission	NOUN
gujaf-106	60	4	and	and	CCONJ
gujaf-106	60	5	manuscript	manuscript	NOUN
gujaf-106	60	6	format	format	VERB
gujaf-106	60	7	the	the	DET
gujaf-106	60	8	submission	submission	NOUN
gujaf-106	60	9	language	language	NOUN
gujaf-106	60	10	is	be	AUX
gujaf-106	60	11	english	english	PROPN
gujaf-106	60	12	and	and	CCONJ
gujaf-106	60	13	must	must	AUX
gujaf-106	60	14	be	be	AUX
gujaf-106	60	15	a	a	DET
gujaf-106	60	16	well	well	ADV
gujaf-106	60	17	-	-	PUNCT
gujaf-106	60	18	researched	research	VERB
gujaf-106	60	19	original	original	ADJ
gujaf-106	60	20	manuscript	manuscript	NOUN
gujaf-106	60	21	that	that	PRON
gujaf-106	60	22	has	have	AUX
gujaf-106	60	23	not	not	PART
gujaf-106	60	24	previously	previously	ADV
gujaf-106	60	25	been	be	AUX
gujaf-106	60	26	submitted	submit	VERB
gujaf-106	60	27	elsewhere	elsewhere	ADV
gujaf-106	60	28	for	for	ADP
gujaf-106	60	29	publication	publication	NOUN
gujaf-106	60	30	.	.	PUNCT
gujaf-106	61	1	the	the	DET
gujaf-106	61	2	paper	paper	NOUN
gujaf-106	61	3	should	should	AUX
gujaf-106	61	4	not	not	PART
gujaf-106	61	5	exceed	exceed	VERB
gujaf-106	61	6	more	more	ADJ
gujaf-106	61	7	than	than	ADP
gujaf-106	61	8	15	15	NUM
gujaf-106	61	9	pages	page	NOUN
gujaf-106	61	10	on	on	ADP
gujaf-106	61	11	a4	a4	NOUN
gujaf-106	61	12	type	type	NOUN
gujaf-106	61	13	paper	paper	NOUN
gujaf-106	61	14	in	in	ADP
gujaf-106	61	15	ms	ms	ADJ
gujaf-106	61	16	-	-	PUNCT
gujaf-106	61	17	word	word	NOUN
gujaf-106	61	18	format	format	NOUN
gujaf-106	61	19	,	,	PUNCT
gujaf-106	61	20	1.5	1.5	NUM
gujaf-106	61	21	-	-	PUNCT
gujaf-106	61	22	line	line	NOUN
gujaf-106	61	23	spacing	spacing	NOUN
gujaf-106	61	24	,	,	PUNCT
gujaf-106	61	25	12	12	NUM
gujaf-106	61	26	font	font	NOUN
gujaf-106	61	27	size	size	NOUN
gujaf-106	61	28	in	in	ADP
gujaf-106	61	29	times	time	NOUN
gujaf-106	61	30	new	new	ADJ
gujaf-106	61	31	roman	roman	NOUN
gujaf-106	61	32	.	.	PUNCT
gujaf-106	62	1	manuscript	manuscript	NOUN
gujaf-106	62	2	should	should	AUX
gujaf-106	62	3	be	be	AUX
gujaf-106	62	4	tested	test	VERB
gujaf-106	62	5	for	for	ADP
gujaf-106	62	6	plagiarism	plagiarism	NOUN
gujaf-106	62	7	before	before	ADP
gujaf-106	62	8	submission	submission	NOUN
gujaf-106	62	9	,	,	PUNCT
gujaf-106	62	10	as	as	SCONJ
gujaf-106	62	11	the	the	DET
gujaf-106	62	12	maximum	maximum	ADJ
gujaf-106	62	13	similarity	similarity	NOUN
gujaf-106	62	14	index	index	NOUN
gujaf-106	62	15	acceptable	acceptable	ADJ
gujaf-106	62	16	by	by	ADP
gujaf-106	62	17	gujaf	gujaf	NOUN
gujaf-106	62	18	is	be	AUX
gujaf-106	62	19	25	25	NUM
gujaf-106	62	20	percent	percent	NOUN
gujaf-106	62	21	.	.	PUNCT
gujaf-106	63	1	furthermore	furthermore	ADV
gujaf-106	63	2	,	,	PUNCT
gujaf-106	63	3	the	the	DET
gujaf-106	63	4	length	length	NOUN
gujaf-106	63	5	of	of	ADP
gujaf-106	63	6	a	a	DET
gujaf-106	63	7	complete	complete	ADJ
gujaf-106	63	8	article	article	NOUN
gujaf-106	63	9	should	should	AUX
gujaf-106	63	10	not	not	PART
gujaf-106	63	11	exceed	exceed	VERB
gujaf-106	63	12	5000	5000	NUM
gujaf-106	63	13	words	word	NOUN
gujaf-106	63	14	including	include	VERB
gujaf-106	63	15	an	an	DET
gujaf-106	63	16	abstract	abstract	NOUN
gujaf-106	63	17	of	of	ADP
gujaf-106	63	18	not	not	PART
gujaf-106	63	19	more	more	ADJ
gujaf-106	63	20	than	than	ADP
gujaf-106	63	21	250	250	NUM
gujaf-106	63	22	words	word	NOUN
gujaf-106	63	23	with	with	ADP
gujaf-106	63	24	a	a	DET
gujaf-106	63	25	minimum	minimum	NOUN
gujaf-106	63	26	of	of	ADP
gujaf-106	63	27	four	four	NUM
gujaf-106	63	28	key	key	ADJ
gujaf-106	63	29	words	word	NOUN
gujaf-106	63	30	immediately	immediately	ADV
gujaf-106	63	31	after	after	ADP
gujaf-106	63	32	the	the	DET
gujaf-106	63	33	abstract	abstract	NOUN
gujaf-106	63	34	.	.	PUNCT
gujaf-106	64	1	all	all	DET
gujaf-106	64	2	references	reference	NOUN
gujaf-106	64	3	including	include	VERB
gujaf-106	64	4	in	in	ADP
gujaf-106	64	5	text	text	NOUN
gujaf-106	64	6	citation	citation	NOUN
gujaf-106	64	7	and	and	CCONJ
gujaf-106	64	8	reference	reference	NOUN
gujaf-106	64	9	list	list	NOUN
gujaf-106	64	10	,	,	PUNCT
gujaf-106	64	11	tables	table	NOUN
gujaf-106	64	12	and	and	CCONJ
gujaf-106	64	13	figures	figure	NOUN
gujaf-106	64	14	should	should	AUX
gujaf-106	64	15	be	be	AUX
gujaf-106	64	16	in	in	ADP
gujaf-106	64	17	line	line	NOUN
gujaf-106	64	18	with	with	ADP
gujaf-106	64	19	apa	apa	PROPN
gujaf-106	64	20	7	7	NUM
gujaf-106	64	21	th	th	X
gujaf-106	64	22	edition	edition	NOUN
gujaf-106	64	23	publication	publication	NOUN
gujaf-106	64	24	manual	manual	NOUN
gujaf-106	64	25	.	.	PUNCT
gujaf-106	65	1	finally	finally	ADV
gujaf-106	65	2	,	,	PUNCT
gujaf-106	65	3	manuscript	manuscript	NOUN
gujaf-106	65	4	should	should	AUX
gujaf-106	65	5	be	be	AUX
gujaf-106	65	6	send	send	VERB
gujaf-106	65	7	to	to	ADP
gujaf-106	65	8	our	our	PRON
gujaf-106	65	9	email	email	NOUN
gujaf-106	65	10	address	address	NOUN
gujaf-106	65	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-106	65	12	and	and	CCONJ
gujaf-106	65	13	a	a	DET
gujaf-106	65	14	copy	copy	NOUN
gujaf-106	65	15	to	to	ADP
gujaf-106	65	16	our	our	PRON
gujaf-106	65	17	website	website	NOUN
gujaf-106	65	18	on	on	ADP
gujaf-106	65	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-106	65	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-106	65	21	vii	vii	PROPN
gujaf-106	65	22	publication	publication	NOUN
gujaf-106	65	23	procedure	procedure	NOUN
gujaf-106	65	24	after	after	ADP
gujaf-106	65	25	receiving	receive	VERB
gujaf-106	65	26	a	a	DET
gujaf-106	65	27	manuscript	manuscript	NOUN
gujaf-106	65	28	that	that	PRON
gujaf-106	65	29	is	be	AUX
gujaf-106	65	30	within	within	ADP
gujaf-106	65	31	the	the	DET
gujaf-106	65	32	similarity	similarity	NOUN
gujaf-106	65	33	index	index	NOUN
gujaf-106	65	34	threshold	threshold	NOUN
gujaf-106	65	35	,	,	PUNCT
gujaf-106	65	36	a	a	DET
gujaf-106	65	37	confirmation	confirmation	NOUN
gujaf-106	65	38	email	email	NOUN
gujaf-106	65	39	will	will	AUX
gujaf-106	65	40	be	be	AUX
gujaf-106	65	41	send	send	VERB
gujaf-106	65	42	together	together	ADV
gujaf-106	65	43	with	with	ADP
gujaf-106	65	44	a	a	DET
gujaf-106	65	45	request	request	NOUN
gujaf-106	65	46	to	to	PART
gujaf-106	65	47	pay	pay	VERB
gujaf-106	65	48	a	a	DET
gujaf-106	65	49	review	review	NOUN
gujaf-106	65	50	proceeding	proceeding	NOUN
gujaf-106	65	51	fee	fee	NOUN
gujaf-106	65	52	.	.	PUNCT
gujaf-106	66	1	at	at	ADP
gujaf-106	66	2	this	this	DET
gujaf-106	66	3	point	point	NOUN
gujaf-106	66	4	,	,	PUNCT
gujaf-106	66	5	the	the	DET
gujaf-106	66	6	editorial	editorial	ADJ
gujaf-106	66	7	board	board	NOUN
gujaf-106	66	8	will	will	AUX
gujaf-106	66	9	take	take	VERB
gujaf-106	66	10	a	a	DET
gujaf-106	66	11	decision	decision	NOUN
gujaf-106	66	12	on	on	ADP
gujaf-106	66	13	accepting	accept	VERB
gujaf-106	66	14	,	,	PUNCT
gujaf-106	66	15	rejecting	reject	VERB
gujaf-106	66	16	or	or	CCONJ
gujaf-106	66	17	making	make	VERB
gujaf-106	66	18	a	a	DET
gujaf-106	66	19	resubmission	resubmission	NOUN
gujaf-106	66	20	of	of	ADP
gujaf-106	66	21	the	the	DET
gujaf-106	66	22	manuscript	manuscript	NOUN
gujaf-106	66	23	based	base	VERB
gujaf-106	66	24	on	on	ADP
gujaf-106	66	25	the	the	DET
gujaf-106	66	26	outcome	outcome	NOUN
gujaf-106	66	27	of	of	ADP
gujaf-106	66	28	the	the	DET
gujaf-106	66	29	double	double	ADJ
gujaf-106	66	30	-	-	PUNCT
gujaf-106	66	31	blind	blind	ADJ
gujaf-106	66	32	peer	peer	NOUN
gujaf-106	66	33	review	review	NOUN
gujaf-106	66	34	.	.	PUNCT
gujaf-106	67	1	those	those	DET
gujaf-106	67	2	authors	author	NOUN
gujaf-106	67	3	whose	whose	DET
gujaf-106	67	4	manuscript	manuscript	NOUN
gujaf-106	67	5	were	be	AUX
gujaf-106	67	6	accepted	accept	VERB
gujaf-106	67	7	for	for	ADP
gujaf-106	67	8	publication	publication	NOUN
gujaf-106	67	9	will	will	AUX
gujaf-106	67	10	be	be	AUX
gujaf-106	67	11	asked	ask	VERB
gujaf-106	67	12	to	to	PART
gujaf-106	67	13	pay	pay	VERB
gujaf-106	67	14	a	a	DET
gujaf-106	67	15	publication	publication	NOUN
gujaf-106	67	16	fee	fee	NOUN
gujaf-106	67	17	,	,	PUNCT
gujaf-106	67	18	after	after	ADP
gujaf-106	67	19	effecting	effect	VERB
gujaf-106	67	20	all	all	DET
gujaf-106	67	21	suggested	suggest	VERB
gujaf-106	67	22	corrections	correction	NOUN
gujaf-106	67	23	and	and	CCONJ
gujaf-106	67	24	changes	change	NOUN
gujaf-106	67	25	made	make	VERB
gujaf-106	67	26	on	on	ADP
gujaf-106	67	27	the	the	DET
gujaf-106	67	28	manuscript	manuscript	NOUN
gujaf-106	67	29	.	.	PUNCT
gujaf-106	68	1	all	all	DET
gujaf-106	68	2	corrected	correct	VERB
gujaf-106	68	3	papers	paper	NOUN
gujaf-106	68	4	returned	return	VERB
gujaf-106	68	5	within	within	ADP
gujaf-106	68	6	the	the	DET
gujaf-106	68	7	specified	specify	VERB
gujaf-106	68	8	time	time	NOUN
gujaf-106	68	9	frame	frame	NOUN
gujaf-106	68	10	will	will	AUX
gujaf-106	68	11	be	be	AUX
gujaf-106	68	12	published	publish	VERB
gujaf-106	68	13	in	in	ADP
gujaf-106	68	14	that	that	DET
gujaf-106	68	15	issue	issue	NOUN
gujaf-106	68	16	.	.	PUNCT
gujaf-106	69	1	payment	payment	NOUN
gujaf-106	69	2	details	detail	NOUN
gujaf-106	69	3	bank	bank	NOUN
gujaf-106	69	4	:	:	PUNCT
gujaf-106	69	5	fcmb	fcmb	PROPN
gujaf-106	69	6	account	account	PROPN
gujaf-106	69	7	number	number	NOUN
gujaf-106	69	8	:	:	PUNCT
gujaf-106	69	9	7278465011	7278465011	NUM
gujaf-106	69	10	account	account	NOUN
gujaf-106	69	11	name	name	NOUN
gujaf-106	69	12	:	:	PUNCT
gujaf-106	69	13	gusau	gusau	PROPN
gujaf-106	69	14	journal	journal	NOUN
gujaf-106	69	15	of	of	ADP
gujaf-106	69	16	accounting	accounting	NOUN
gujaf-106	69	17	and	and	CCONJ
gujaf-106	69	18	finance	finance	NOUN
gujaf-106	69	19	for	for	ADP
gujaf-106	69	20	inquiry	inquiry	NOUN
gujaf-106	69	21	the	the	DET
gujaf-106	69	22	head	head	NOUN
gujaf-106	69	23	,	,	PUNCT
gujaf-106	69	24	department	department	NOUN
gujaf-106	69	25	of	of	ADP
gujaf-106	69	26	accounting	accounting	NOUN
gujaf-106	69	27	and	and	CCONJ
gujaf-106	69	28	finance	finance	NOUN
gujaf-106	69	29	,	,	PUNCT
gujaf-106	69	30	federal	federal	ADJ
gujaf-106	69	31	university	university	NOUN
gujaf-106	69	32	gusau	gusau	PROPN
gujaf-106	69	33	,	,	PUNCT
gujaf-106	69	34	zamfara	zamfara	PROPN
gujaf-106	69	35	state	state	PROPN
gujaf-106	69	36	.	.	PUNCT
gujaf-106	70	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-106	71	1	+2348069393824	+2348069393824	PRON
gujaf-106	71	2	for	for	ADP
gujaf-106	71	3	more	more	ADJ
gujaf-106	71	4	information	information	NOUN
gujaf-106	71	5	,	,	PUNCT
gujaf-106	71	6	contact	contact	VERB
gujaf-106	71	7	the	the	DET
gujaf-106	71	8	editor	editor	NOUN
gujaf-106	71	9	-	-	PUNCT
gujaf-106	71	10	in	in	ADP
gujaf-106	71	11	-	-	PUNCT
gujaf-106	71	12	chief	chief	NOUN
gujaf-106	71	13	on	on	ADP
gujaf-106	71	14	+2348067766435	+2348067766435	NUM
gujaf-106	71	15	the	the	DET
gujaf-106	71	16	associate	associate	ADJ
gujaf-106	71	17	editor	editor	NOUN
gujaf-106	71	18	on	on	ADP
gujaf-106	71	19	+2348036057525	+2348036057525	NUM
gujaf-106	71	20	or	or	CCONJ
gujaf-106	71	21	visit	visit	VERB
gujaf-106	71	22	our	our	PRON
gujaf-106	71	23	website	website	NOUN
gujaf-106	71	24	on	on	ADP
gujaf-106	71	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-106	71	26	or	or	CCONJ
gujaf-106	71	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-106	71	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-106	71	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-106	71	30	viii	viii	ADJ
gujaf-106	71	31	contents	content	NOUN
gujaf-106	71	32	mediating	mediate	VERB
gujaf-106	71	33	effect	effect	NOUN
gujaf-106	71	34	of	of	ADP
gujaf-106	71	35	audit	audit	NOUN
gujaf-106	71	36	committee	committee	NOUN
gujaf-106	71	37	on	on	ADP
gujaf-106	71	38	board	board	PROPN
gujaf-106	71	39	dynamic	dynamic	ADJ
gujaf-106	71	40	and	and	CCONJ
gujaf-106	71	41	creative	creative	ADJ
gujaf-106	71	42	accounting	accounting	NOUN
gujaf-106	71	43	in	in	ADP
gujaf-106	71	44	nigerian	nigerian	ADJ
gujaf-106	71	45	firms	firm	NOUN
gujaf-106	71	46	abbas	abbas	PROPN
gujaf-106	71	47	usman	usman	PROPN
gujaf-106	71	48	phd	phd	PROPN
gujaf-106	71	49	,	,	PUNCT
gujaf-106	71	50	shehu	shehu	PROPN
gujaf-106	71	51	usman	usman	PROPN
gujaf-106	71	52	hassan	hassan	PROPN
gujaf-106	71	53	phd	phd	PROPN
gujaf-106	71	54	1	1	NUM
gujaf-106	71	55	financial	financial	ADJ
gujaf-106	71	56	performance	performance	NOUN
gujaf-106	71	57	of	of	ADP
gujaf-106	71	58	banks	bank	NOUN
gujaf-106	71	59	in	in	ADP
gujaf-106	71	60	selected	select	VERB
gujaf-106	71	61	african	african	ADJ
gujaf-106	71	62	countries	country	NOUN
gujaf-106	71	63	:	:	PUNCT
gujaf-106	71	64	does	do	VERB
gujaf-106	71	65	institutional	institutional	ADJ
gujaf-106	71	66	quality	quality	NOUN
gujaf-106	71	67	matter	matter	NOUN
gujaf-106	71	68	?	?	PUNCT
gujaf-106	72	1	toluwa	toluwa	PROPN
gujaf-106	72	2	celestine	celestine	PROPN
gujaf-106	72	3	oladele	oladele	PROPN
gujaf-106	72	4	phd	phd	PROPN
gujaf-106	72	5	,	,	PUNCT
gujaf-106	72	6	peters	peters	PROPN
gujaf-106	72	7	ade	ade	PROPN
gujaf-106	72	8	sanni	sanni	PROPN
gujaf-106	72	9	22	22	NUM
gujaf-106	72	10	firm	firm	ADJ
gujaf-106	72	11	-	-	PUNCT
gujaf-106	72	12	specific	specific	ADJ
gujaf-106	72	13	characteristcs	characteristcs	NOUN
gujaf-106	72	14	and	and	CCONJ
gujaf-106	72	15	financial	financial	ADJ
gujaf-106	72	16	performance	performance	NOUN
gujaf-106	72	17	of	of	ADP
gujaf-106	72	18	listed	list	VERB
gujaf-106	72	19	agricultural	agricultural	ADJ
gujaf-106	72	20	companies	company	NOUN
gujaf-106	72	21	in	in	ADP
gujaf-106	72	22	nigeria	nigeria	PROPN
gujaf-106	72	23	abdulrazaq	abdulrazaq	PROPN
gujaf-106	72	24	t.	t.	PROPN
gujaf-106	72	25	jimoh	jimoh	PROPN
gujaf-106	72	26	,	,	PUNCT
gujaf-106	72	27	john	john	PROPN
gujaf-106	72	28	a.	a.	PROPN
gujaf-106	72	29	attah	attah	PROPN
gujaf-106	73	1	33	33	NUM
gujaf-106	73	2	effect	effect	NOUN
gujaf-106	73	3	of	of	ADP
gujaf-106	73	4	financial	financial	ADJ
gujaf-106	73	5	leverage	leverage	NOUN
gujaf-106	73	6	on	on	ADP
gujaf-106	73	7	stock	stock	NOUN
gujaf-106	73	8	returns	return	NOUN
gujaf-106	73	9	of	of	ADP
gujaf-106	73	10	listed	list	VERB
gujaf-106	73	11	companies	company	NOUN
gujaf-106	73	12	in	in	ADP
gujaf-106	73	13	nigeria	nigeria	PROPN
gujaf-106	73	14	capital	capital	PROPN
gujaf-106	73	15	market	market	PROPN
gujaf-106	73	16	abdulrahman	abdulrahman	PROPN
gujaf-106	73	17	abubakar	abubakar	PROPN
gujaf-106	73	18	,	,	PUNCT
gujaf-106	73	19	prof	prof	PROPN
gujaf-106	73	20	.	.	PUNCT
gujaf-106	74	1	ahmad	ahmad	PROPN
gujaf-106	74	2	bello	bello	PROPN
gujaf-106	74	3	,	,	PUNCT
gujaf-106	74	4	prof	prof	PROPN
gujaf-106	74	5	.	.	PUNCT
gujaf-106	74	6	s.	s.	PROPN
gujaf-106	74	7	a.	a.	PROPN
gujaf-106	74	8	abdullahi	abdullahi	PROPN
gujaf-106	74	9	,	,	PUNCT
gujaf-106	74	10	dr	dr	PROPN
gujaf-106	74	11	.	.	PROPN
gujaf-106	74	12	m.	m.	PROPN
gujaf-106	74	13	d.	d.	PROPN
gujaf-106	74	14	tahir	tahir	PROPN
gujaf-106	74	15	45	45	NUM
gujaf-106	74	16	efficiency	efficiency	NOUN
gujaf-106	74	17	of	of	ADP
gujaf-106	74	18	deposit	deposit	NOUN
gujaf-106	74	19	money	money	NOUN
gujaf-106	74	20	banks	bank	NOUN
gujaf-106	74	21	in	in	ADP
gujaf-106	74	22	nigeria	nigeria	PROPN
gujaf-106	74	23	:	:	PUNCT
gujaf-106	74	24	data	datum	NOUN
gujaf-106	74	25	envelopment	envelopment	ADJ
gujaf-106	74	26	analysis	analysis	NOUN
gujaf-106	74	27	approach	approach	NOUN
gujaf-106	74	28	mayowa	mayowa	PROPN
gujaf-106	74	29	gabriel	gabriel	PROPN
gujaf-106	74	30	ajao	ajao	PROPN
gujaf-106	74	31	,	,	PUNCT
gujaf-106	74	32	phd	phd	NOUN
gujaf-106	74	33	,	,	PUNCT
gujaf-106	74	34	lucky	lucky	ADJ
gujaf-106	74	35	charity	charity	NOUN
gujaf-106	74	36	omoregie	omoregie	PROPN
gujaf-106	74	37	,	,	PUNCT
gujaf-106	74	38	phd	phd	NOUN
gujaf-106	74	39	57	57	NUM
gujaf-106	74	40	credit	credit	NOUN
gujaf-106	74	41	appraisal	appraisal	NOUN
gujaf-106	74	42	,	,	PUNCT
gujaf-106	74	43	collection	collection	NOUN
gujaf-106	74	44	policy	policy	NOUN
gujaf-106	74	45	and	and	CCONJ
gujaf-106	74	46	loan	loan	NOUN
gujaf-106	74	47	performance	performance	NOUN
gujaf-106	74	48	of	of	ADP
gujaf-106	74	49	microfinance	microfinance	NOUN
gujaf-106	74	50	banks	bank	NOUN
gujaf-106	74	51	in	in	ADP
gujaf-106	74	52	kwara	kwara	PROPN
gujaf-106	74	53	state	state	PROPN
gujaf-106	74	54	,	,	PUNCT
gujaf-106	74	55	nigeria	nigeria	PROPN
gujaf-106	74	56	lukman	lukman	PROPN
gujaf-106	74	57	a.	a.	PROPN
gujaf-106	74	58	o.	o.	PROPN
gujaf-106	74	59	abdulrauf	abdulrauf	PROPN
gujaf-106	74	60	69	69	NUM
gujaf-106	74	61	environmental	environmental	ADJ
gujaf-106	74	62	sustainability	sustainability	NOUN
gujaf-106	74	63	disclosure	disclosure	NOUN
gujaf-106	74	64	and	and	CCONJ
gujaf-106	74	65	market	market	NOUN
gujaf-106	74	66	value	value	NOUN
gujaf-106	74	67	of	of	ADP
gujaf-106	74	68	listed	list	VERB
gujaf-106	74	69	oil	oil	NOUN
gujaf-106	74	70	and	and	CCONJ
gujaf-106	74	71	gas	gas	NOUN
gujaf-106	74	72	firms	firm	NOUN
gujaf-106	74	73	in	in	ADP
gujaf-106	74	74	nigeria	nigeria	PROPN
gujaf-106	74	75	munir	munir	PROPN
gujaf-106	74	76	aliyu	aliyu	PROPN
gujaf-106	74	77	saleh	saleh	PROPN
gujaf-106	74	78	,	,	PUNCT
gujaf-106	74	79	sirajo	sirajo	PROPN
gujaf-106	74	80	bappah	bappah	PROPN
gujaf-106	74	81	,	,	PUNCT
gujaf-106	74	82	prof	prof	PROPN
gujaf-106	74	83	.	.	PUNCT
gujaf-106	75	1	gbegi	gbegi	PROPN
gujaf-106	75	2	daniel	daniel	PROPN
gujaf-106	75	3	orsaa	orsaa	PROPN
gujaf-106	75	4	,	,	PUNCT
gujaf-106	75	5	ibrahim	ibrahim	PROPN
gujaf-106	75	6	adamu	adamu	PROPN
gujaf-106	75	7	saleh	saleh	PROPN
gujaf-106	75	8	phd	phd	PROPN
gujaf-106	75	9	81	81	NUM
gujaf-106	75	10	audit	audit	NOUN
gujaf-106	75	11	quality	quality	NOUN
gujaf-106	75	12	,	,	PUNCT
gujaf-106	75	13	tenure	tenure	NOUN
gujaf-106	75	14	and	and	CCONJ
gujaf-106	75	15	real	real	ADJ
gujaf-106	75	16	earnings	earning	NOUN
gujaf-106	75	17	management	management	NOUN
gujaf-106	75	18	of	of	ADP
gujaf-106	75	19	listed	list	VERB
gujaf-106	75	20	nonfinancial	nonfinancial	ADJ
gujaf-106	75	21	firms	firm	NOUN
gujaf-106	75	22	in	in	ADP
gujaf-106	75	23	nigeria	nigeria	PROPN
gujaf-106	75	24	ahmed	ahmed	PROPN
gujaf-106	75	25	mohammed	mohammed	PROPN
gujaf-106	75	26	,	,	PUNCT
gujaf-106	75	27	ademu	ademu	PROPN
gujaf-106	75	28	yahaya	yahaya	PROPN
gujaf-106	75	29	,	,	PUNCT
gujaf-106	75	30	musa	musa	PROPN
gujaf-106	75	31	zakariya	zakariya	PROPN
gujaf-106	75	32	95	95	NUM
gujaf-106	75	33	effect	effect	NOUN
gujaf-106	75	34	of	of	ADP
gujaf-106	75	35	ceo	ceo	NOUN
gujaf-106	75	36	pay	pay	NOUN
gujaf-106	75	37	and	and	CCONJ
gujaf-106	75	38	ceo	ceo	NOUN
gujaf-106	75	39	power	power	NOUN
gujaf-106	75	40	on	on	ADP
gujaf-106	75	41	risk	risk	NOUN
gujaf-106	75	42	-	-	PUNCT
gujaf-106	75	43	taking	taking	NOUN
gujaf-106	75	44	of	of	ADP
gujaf-106	75	45	listed	list	VERB
gujaf-106	75	46	deposit	deposit	NOUN
gujaf-106	75	47	money	money	NOUN
gujaf-106	75	48	banks	bank	NOUN
gujaf-106	75	49	in	in	ADP
gujaf-106	75	50	nigeria	nigeria	PROPN
gujaf-106	75	51	ismaila	ismaila	PROPN
gujaf-106	75	52	yusuf	yusuf	PROPN
gujaf-106	75	53	,	,	PUNCT
gujaf-106	75	54	dr	dr	PROPN
gujaf-106	75	55	.	.	PROPN
gujaf-106	75	56	salisu	salisu	PROPN
gujaf-106	75	57	abubakar	abubakar	PROPN
gujaf-106	75	58	,	,	PUNCT
gujaf-106	75	59	dr	dr	PROPN
gujaf-106	75	60	.	.	PROPN
gujaf-106	75	61	idris	idris	PROPN
gujaf-106	75	62	ahmed	ahmed	PROPN
gujaf-106	75	63	aliyu	aliyu	PROPN
gujaf-106	75	64	,	,	PUNCT
gujaf-106	75	65	dr	dr	PROPN
gujaf-106	75	66	.	.	PROPN
gujaf-106	75	67	(	(	PUNCT
gujaf-106	75	68	mrs	mrs	PROPN
gujaf-106	75	69	)	)	PUNCT
gujaf-106	75	70	aneitie	aneitie	PROPN
gujaf-106	75	71	charles	charles	PROPN
gujaf-106	75	72	dikki	dikki	PROPN
gujaf-106	75	73	104	104	NUM
gujaf-106	75	74	nexus	nexus	NOUN
gujaf-106	75	75	between	between	ADP
gujaf-106	75	76	taxation	taxation	NOUN
gujaf-106	75	77	and	and	CCONJ
gujaf-106	75	78	foreign	foreign	ADJ
gujaf-106	75	79	direct	direct	ADJ
gujaf-106	75	80	investment	investment	NOUN
gujaf-106	75	81	in	in	ADP
gujaf-106	75	82	nigeria	nigeria	PROPN
gujaf-106	75	83	daniel	daniel	PROPN
gujaf-106	75	84	ayegbeni	ayegbeni	PROPN
gujaf-106	75	85	ulokoaga	ulokoaga	PROPN
gujaf-106	75	86	,	,	PUNCT
gujaf-106	75	87	esther	esther	PROPN
gujaf-106	75	88	ikavbo	ikavbo	PROPN
gujaf-106	75	89	evbayiro	evbayiro	NOUN
gujaf-106	75	90	-	-	PUNCT
gujaf-106	75	91	osagie	osagie	NOUN
gujaf-106	75	92	(	(	PUNCT
gujaf-106	75	93	mrs	mrs	PROPN
gujaf-106	75	94	)	)	PUNCT
gujaf-106	75	95	,	,	PUNCT
gujaf-106	75	96	ph	ph	PROPN
gujaf-106	75	97	.	.	PROPN
gujaf-106	75	98	d	d	PROPN
gujaf-106	75	99	115	115	NUM
gujaf-106	75	100	working	working	NOUN
gujaf-106	75	101	capital	capital	NOUN
gujaf-106	75	102	management	management	NOUN
gujaf-106	75	103	and	and	CCONJ
gujaf-106	75	104	profitability	profitability	NOUN
gujaf-106	75	105	of	of	ADP
gujaf-106	75	106	listed	list	VERB
gujaf-106	75	107	consumer	consumer	NOUN
gujaf-106	75	108	and	and	CCONJ
gujaf-106	75	109	industrial	industrial	ADJ
gujaf-106	75	110	goods	good	NOUN
gujaf-106	75	111	companies	company	NOUN
gujaf-106	75	112	in	in	ADP
gujaf-106	75	113	nigeria	nigeria	PROPN
gujaf-106	75	114	kwasau	kwasau	PROPN
gujaf-106	75	115	ntyak	ntyak	PROPN
gujaf-106	75	116	leah	leah	PROPN
gujaf-106	75	117	,	,	PUNCT
gujaf-106	75	118	samuel	samuel	PROPN
gujaf-106	75	119	eniola	eniola	PROPN
gujaf-106	75	120	agbi	agbi	PROPN
gujaf-106	75	121	phd	phd	PROPN
gujaf-106	75	122	,	,	PUNCT
gujaf-106	75	123	lateef	lateef	PROPN
gujaf-106	75	124	olumide	olumide	PROPN
gujaf-106	75	125	mustapha	mustapha	PROPN
gujaf-106	75	126	phd	phd	PROPN
gujaf-106	75	127	125	125	NUM
gujaf-106	75	128	value	value	NOUN
gujaf-106	75	129	relevance	relevance	NOUN
gujaf-106	75	130	of	of	ADP
gujaf-106	75	131	earnings	earning	NOUN
gujaf-106	75	132	and	and	CCONJ
gujaf-106	75	133	book	book	NOUN
gujaf-106	75	134	value	value	NOUN
gujaf-106	75	135	:	:	PUNCT
gujaf-106	75	136	a	a	DET
gujaf-106	75	137	comparative	comparative	ADJ
gujaf-106	75	138	analysis	analysis	NOUN
gujaf-106	75	139	between	between	ADP
gujaf-106	75	140	big4	big4	NOUN
gujaf-106	75	141	and	and	CCONJ
gujaf-106	75	142	nonbig4	nonbig4	NOUN
gujaf-106	75	143	audited	audit	VERB
gujaf-106	75	144	listed	list	VERB
gujaf-106	75	145	firms	firm	NOUN
gujaf-106	75	146	in	in	ADP
gujaf-106	75	147	nigeria	nigeria	PROPN
gujaf-106	75	148	abdu	abdu	PROPN
gujaf-106	75	149	abubakar	abubakar	PROPN
gujaf-106	75	150	,	,	PUNCT
gujaf-106	75	151	ishaya	ishaya	PROPN
gujaf-106	75	152	luka	luka	PROPN
gujaf-106	75	153	chechet	chechet	PROPN
gujaf-106	75	154	phd	phd	PROPN
gujaf-106	75	155	,	,	PUNCT
gujaf-106	75	156	muazu	muazu	ADJ
gujaf-106	75	157	saidu	saidu	PROPN
gujaf-106	75	158	badara	badara	PROPN
gujaf-106	75	159	phd	phd	NOUN
gujaf-106	75	160	,	,	PUNCT
gujaf-106	75	161	yunusa	yunusa	PROPN
gujaf-106	75	162	nasiru	nasiru	PROPN
gujaf-106	75	163	phd	phd	PROPN
gujaf-106	75	164	136	136	NUM
gujaf-106	75	165	ix	ix	ADP
gujaf-106	75	166	value	value	NOUN
gujaf-106	75	167	relevance	relevance	NOUN
gujaf-106	75	168	of	of	ADP
gujaf-106	75	169	international	international	ADJ
gujaf-106	75	170	financial	financial	ADJ
gujaf-106	75	171	reporting	reporting	NOUN
gujaf-106	75	172	standard	standard	NOUN
gujaf-106	75	173	4	4	NUM
gujaf-106	75	174	(	(	PUNCT
gujaf-106	75	175	ifrs	ifrs	NOUN
gujaf-106	75	176	4	4	NUM
gujaf-106	75	177	)	)	PUNCT
gujaf-106	75	178	of	of	ADP
gujaf-106	75	179	listed	list	VERB
gujaf-106	75	180	nigerian	nigerian	ADJ
gujaf-106	75	181	insurance	insurance	NOUN
gujaf-106	75	182	firms	firm	NOUN
gujaf-106	75	183	mariya	mariya	PROPN
gujaf-106	75	184	mohammed	mohammed	PROPN
gujaf-106	75	185	hafiz	hafiz	PROPN
gujaf-106	75	186	,	,	PUNCT
gujaf-106	75	187	muhammad	muhammad	PROPN
gujaf-106	75	188	mustapha	mustapha	PROPN
gujaf-106	75	189	bagudo	bagudo	PROPN
gujaf-106	75	190	phd	phd	PROPN
gujaf-106	75	191	,	,	PUNCT
gujaf-106	75	192	salisu	salisu	ADJ
gujaf-106	75	193	abubakar	abubakar	PROPN
gujaf-106	75	194	phd	phd	NOUN
gujaf-106	75	195	145	145	NUM
gujaf-106	75	196	determinants	determinant	NOUN
gujaf-106	75	197	of	of	ADP
gujaf-106	75	198	audit	audit	NOUN
gujaf-106	75	199	fees	fee	NOUN
gujaf-106	75	200	of	of	ADP
gujaf-106	75	201	listed	list	VERB
gujaf-106	75	202	insurance	insurance	NOUN
gujaf-106	75	203	companies	company	NOUN
gujaf-106	75	204	in	in	ADP
gujaf-106	75	205	nigeria	nigeria	PROPN
gujaf-106	75	206	sagir	sagir	PROPN
gujaf-106	75	207	lawal	lawal	PROPN
gujaf-106	75	208	,	,	PUNCT
gujaf-106	75	209	phd	phd	NOUN
gujaf-106	75	210	,	,	PUNCT
gujaf-106	75	211	mohammed	mohammed	PROPN
gujaf-106	75	212	ibrahim	ibrahim	PROPN
gujaf-106	75	213	,	,	PUNCT
gujaf-106	75	214	phd	phd	NOUN
gujaf-106	75	215	158	158	NUM
gujaf-106	75	216	taxation	taxation	NOUN
gujaf-106	75	217	and	and	CCONJ
gujaf-106	75	218	social	social	ADJ
gujaf-106	75	219	services	service	NOUN
gujaf-106	75	220	:	:	PUNCT
gujaf-106	75	221	evidence	evidence	NOUN
gujaf-106	75	222	from	from	ADP
gujaf-106	75	223	nigeria	nigeria	PROPN
gujaf-106	75	224	adegbite	adegbite	PROPN
gujaf-106	75	225	,	,	PUNCT
gujaf-106	75	226	tajudeen	tajudeen	NOUN
gujaf-106	75	227	adejare	adejare	NOUN
gujaf-106	75	228	,	,	PUNCT
gujaf-106	75	229	phd	phd	NOUN
gujaf-106	75	230	,	,	PUNCT
gujaf-106	75	231	abdussamad	abdussamad	PROPN
gujaf-106	75	232	,	,	PUNCT
gujaf-106	75	233	olarinde	olarinde	VERB
gujaf-106	75	234	171	171	NUM
gujaf-106	75	235	ownership	ownership	NOUN
gujaf-106	75	236	structure	structure	NOUN
gujaf-106	75	237	and	and	CCONJ
gujaf-106	75	238	financial	financial	ADJ
gujaf-106	75	239	performance	performance	NOUN
gujaf-106	75	240	of	of	ADP
gujaf-106	75	241	quoted	quote	VERB
gujaf-106	75	242	mortgage	mortgage	NOUN
gujaf-106	75	243	banks	bank	NOUN
gujaf-106	75	244	in	in	ADP
gujaf-106	75	245	nigeria	nigeria	PROPN
gujaf-106	75	246	awotundun	awotundun	PROPN
gujaf-106	75	247	,	,	PUNCT
gujaf-106	75	248	d.	d.	PROPN
gujaf-106	75	249	a.	a.	PROPN
gujaf-106	75	250	,	,	PUNCT
gujaf-106	75	251	phd	phd	NOUN
gujaf-106	75	252	,	,	PUNCT
gujaf-106	75	253	jinadu	jinadu	ADJ
gujaf-106	75	254	,	,	PUNCT
gujaf-106	75	255	m.	m.	PROPN
gujaf-106	75	256	y.	y.	PROPN
gujaf-106	75	257	b.	b.	PROPN
gujaf-106	75	258	,	,	PUNCT
gujaf-106	75	259	fakunmoju	fakunmoju	PROPN
gujaf-106	75	260	,	,	PUNCT
gujaf-106	75	261	s.	s.	PROPN
gujaf-106	75	262	k.	k.	PROPN
gujaf-106	75	263	,	,	PUNCT
gujaf-106	75	264	phd	phd	PROPN
gujaf-106	75	265	.	.	PROPN
gujaf-106	75	266	183	183	NUM
gujaf-106	75	267	capital	capital	NOUN
gujaf-106	75	268	structure	structure	NOUN
gujaf-106	75	269	and	and	CCONJ
gujaf-106	75	270	profitability	profitability	NOUN
gujaf-106	75	271	of	of	ADP
gujaf-106	75	272	listed	list	VERB
gujaf-106	75	273	deposit	deposit	NOUN
gujaf-106	75	274	money	money	NOUN
gujaf-106	75	275	banks	bank	NOUN
gujaf-106	75	276	in	in	ADP
gujaf-106	75	277	nigeria	nigeria	PROPN
gujaf-106	75	278	rahji	rahji	PROPN
gujaf-106	75	279	ohize	ohize	PROPN
gujaf-106	75	280	ibrahim	ibrahim	PROPN
gujaf-106	75	281	,	,	PUNCT
gujaf-106	75	282	kamaldeen	kamaldeen	VERB
gujaf-106	75	283	ibraheem	ibraheem	PROPN
gujaf-106	75	284	nageri	nageri	PROPN
gujaf-106	75	285	,	,	PUNCT
gujaf-106	75	286	phd	phd	NOUN
gujaf-106	75	287	,	,	PUNCT
gujaf-106	75	288	abdullai	abdullai	NOUN
gujaf-106	75	289	agbaje	agbaje	NOUN
gujaf-106	75	290	salami	salami	NOUN
gujaf-106	75	291	,	,	PUNCT
gujaf-106	75	292	phd	phd	NOUN
gujaf-106	75	293	194	194	NUM
gujaf-106	75	294	1	1	NUM
gujaf-106	75	295	capital	capital	NOUN
gujaf-106	75	296	structure	structure	NOUN
gujaf-106	75	297	and	and	CCONJ
gujaf-106	75	298	profitability	profitability	NOUN
gujaf-106	75	299	of	of	ADP
gujaf-106	75	300	listed	list	VERB
gujaf-106	75	301	deposit	deposit	NOUN
gujaf-106	75	302	money	money	NOUN
gujaf-106	75	303	banks	bank	NOUN
gujaf-106	75	304	in	in	ADP
gujaf-106	75	305	nigeria	nigeria	PROPN
gujaf-106	75	306	rahji	rahji	PROPN
gujaf-106	75	307	ohize	ohize	PROPN
gujaf-106	75	308	ibrahim	ibrahim	PROPN
gujaf-106	75	309	kamaldeen	kamaldeen	VERB
gujaf-106	75	310	ibraheem	ibraheem	PROPN
gujaf-106	75	311	nageri	nageri	PROPN
gujaf-106	75	312	,	,	PUNCT
gujaf-106	75	313	phd	phd	PROPN
gujaf-106	75	314	department	department	PROPN
gujaf-106	75	315	of	of	ADP
gujaf-106	75	316	banking	banking	NOUN
gujaf-106	75	317	and	and	CCONJ
gujaf-106	75	318	finance	finance	NOUN
gujaf-106	75	319	faculty	faculty	NOUN
gujaf-106	75	320	of	of	ADP
gujaf-106	75	321	management	management	PROPN
gujaf-106	75	322	sciences	sciences	PROPN
gujaf-106	75	323	al	al	PROPN
gujaf-106	75	324	-	-	PUNCT
gujaf-106	75	325	hikmah	hikmah	PROPN
gujaf-106	75	326	university	university	NOUN
gujaf-106	75	327	,	,	PUNCT
gujaf-106	75	328	ilorin	ilorin	PROPN
gujaf-106	75	329	,	,	PUNCT
gujaf-106	75	330	nigeria	nigeria	PROPN
gujaf-106	75	331	abdullai	abdullai	PROPN
gujaf-106	75	332	agbaje	agbaje	PROPN
gujaf-106	75	333	salami	salami	PROPN
gujaf-106	75	334	,	,	PUNCT
gujaf-106	75	335	phd	phd	NOUN
gujaf-106	75	336	department	department	PROPN
gujaf-106	75	337	of	of	ADP
gujaf-106	75	338	accounting	accounting	PROPN
gujaf-106	75	339	,	,	PUNCT
gujaf-106	75	340	faculty	faculty	NOUN
gujaf-106	75	341	of	of	ADP
gujaf-106	75	342	management	management	NOUN
gujaf-106	75	343	sciences	sciences	PROPN
gujaf-106	75	344	al	al	PROPN
gujaf-106	75	345	-	-	PUNCT
gujaf-106	75	346	hikmah	hikmah	PROPN
gujaf-106	75	347	university	university	NOUN
gujaf-106	75	348	,	,	PUNCT
gujaf-106	75	349	ilorin	ilorin	PROPN
gujaf-106	75	350	,	,	PUNCT
gujaf-106	75	351	nigeria	nigeria	PROPN
gujaf-106	75	352	abstract	abstract	PROPN
gujaf-106	75	353	bank	bank	PROPN
gujaf-106	75	354	management	management	NOUN
gujaf-106	75	355	and	and	CCONJ
gujaf-106	75	356	providers	provider	NOUN
gujaf-106	75	357	of	of	ADP
gujaf-106	75	358	funds	fund	NOUN
gujaf-106	75	359	are	be	AUX
gujaf-106	75	360	of	of	ADP
gujaf-106	75	361	the	the	DET
gujaf-106	75	362	view	view	NOUN
gujaf-106	75	363	that	that	SCONJ
gujaf-106	75	364	capital	capital	NOUN
gujaf-106	75	365	structure	structure	NOUN
gujaf-106	75	366	is	be	AUX
gujaf-106	75	367	of	of	ADP
gujaf-106	75	368	supreme	supreme	ADJ
gujaf-106	75	369	importance	importance	NOUN
gujaf-106	75	370	,	,	PUNCT
gujaf-106	75	371	the	the	DET
gujaf-106	75	372	use	use	NOUN
gujaf-106	75	373	of	of	ADP
gujaf-106	75	374	a	a	DET
gujaf-106	75	375	wrong	wrong	ADJ
gujaf-106	75	376	mix	mix	NOUN
gujaf-106	75	377	of	of	ADP
gujaf-106	75	378	capital	capital	NOUN
gujaf-106	75	379	structure	structure	NOUN
gujaf-106	75	380	could	could	AUX
gujaf-106	75	381	seriously	seriously	ADV
gujaf-106	75	382	affect	affect	VERB
gujaf-106	75	383	the	the	DET
gujaf-106	75	384	performance	performance	NOUN
gujaf-106	75	385	and	and	CCONJ
gujaf-106	75	386	subsistence	subsistence	NOUN
gujaf-106	75	387	of	of	ADP
gujaf-106	75	388	such	such	DET
gujaf-106	75	389	a	a	DET
gujaf-106	75	390	bank	bank	NOUN
gujaf-106	75	391	.	.	PUNCT
gujaf-106	76	1	consequently	consequently	ADV
gujaf-106	76	2	,	,	PUNCT
gujaf-106	76	3	this	this	DET
gujaf-106	76	4	research	research	NOUN
gujaf-106	76	5	examines	examine	VERB
gujaf-106	76	6	the	the	DET
gujaf-106	76	7	impact	impact	NOUN
gujaf-106	76	8	of	of	ADP
gujaf-106	76	9	capital	capital	NOUN
gujaf-106	76	10	structure	structure	NOUN
gujaf-106	76	11	on	on	ADP
gujaf-106	76	12	the	the	DET
gujaf-106	76	13	net	net	ADJ
gujaf-106	76	14	interest	interest	NOUN
gujaf-106	76	15	margin	margin	NOUN
gujaf-106	76	16	of	of	ADP
gujaf-106	76	17	deposit	deposit	NOUN
gujaf-106	76	18	money	money	NOUN
gujaf-106	76	19	banks	bank	NOUN
gujaf-106	76	20	in	in	ADP
gujaf-106	76	21	nigeria	nigeria	PROPN
gujaf-106	76	22	.	.	PUNCT
gujaf-106	77	1	panel	panel	NOUN
gujaf-106	77	2	data	datum	NOUN
gujaf-106	77	3	analysis	analysis	NOUN
gujaf-106	77	4	was	be	AUX
gujaf-106	77	5	employed	employ	VERB
gujaf-106	77	6	,	,	PUNCT
gujaf-106	77	7	analysing	analyse	VERB
gujaf-106	77	8	the	the	DET
gujaf-106	77	9	fixed	fixed	ADJ
gujaf-106	77	10	effect	effect	NOUN
gujaf-106	77	11	and	and	CCONJ
gujaf-106	77	12	random	random	ADJ
gujaf-106	77	13	effect	effect	NOUN
gujaf-106	77	14	models	model	NOUN
gujaf-106	77	15	.	.	PUNCT
gujaf-106	78	1	the	the	DET
gujaf-106	78	2	population	population	NOUN
gujaf-106	78	3	of	of	ADP
gujaf-106	78	4	the	the	DET
gujaf-106	78	5	study	study	NOUN
gujaf-106	78	6	is	be	AUX
gujaf-106	78	7	14	14	NUM
gujaf-106	78	8	listed	list	VERB
gujaf-106	78	9	banks	bank	NOUN
gujaf-106	78	10	at	at	ADP
gujaf-106	78	11	the	the	DET
gujaf-106	78	12	nse	nse	NOUN
gujaf-106	78	13	.	.	PUNCT
gujaf-106	79	1	the	the	DET
gujaf-106	79	2	sample	sample	NOUN
gujaf-106	79	3	is	be	AUX
gujaf-106	79	4	the	the	DET
gujaf-106	79	5	six	six	NUM
gujaf-106	79	6	systemically	systemically	ADV
gujaf-106	79	7	important	important	ADJ
gujaf-106	79	8	banks	bank	NOUN
gujaf-106	79	9	in	in	ADP
gujaf-106	79	10	nigeria	nigeria	PROPN
gujaf-106	79	11	and	and	CCONJ
gujaf-106	79	12	covered	cover	VERB
gujaf-106	79	13	the	the	DET
gujaf-106	79	14	period	period	NOUN
gujaf-106	79	15	of	of	ADP
gujaf-106	79	16	2012	2012	NUM
gujaf-106	79	17	to	to	ADP
gujaf-106	79	18	2020	2020	NUM
gujaf-106	79	19	.	.	PUNCT
gujaf-106	80	1	findings	finding	NOUN
gujaf-106	80	2	shows	show	VERB
gujaf-106	80	3	that	that	SCONJ
gujaf-106	80	4	long	long	ADJ
gujaf-106	80	5	term	term	NOUN
gujaf-106	80	6	debt	debt	NOUN
gujaf-106	80	7	to	to	ADP
gujaf-106	80	8	total	total	ADJ
gujaf-106	80	9	asset	asset	NOUN
gujaf-106	80	10	and	and	CCONJ
gujaf-106	80	11	total	total	ADJ
gujaf-106	80	12	debt	debt	NOUN
gujaf-106	80	13	to	to	ADP
gujaf-106	80	14	total	total	ADJ
gujaf-106	80	15	asset	asset	NOUN
gujaf-106	80	16	are	be	AUX
gujaf-106	80	17	statistically	statistically	ADV
gujaf-106	80	18	significant	significant	ADJ
gujaf-106	80	19	determinants	determinant	NOUN
gujaf-106	80	20	of	of	ADP
gujaf-106	80	21	the	the	DET
gujaf-106	80	22	net	net	ADJ
gujaf-106	80	23	interest	interest	NOUN
gujaf-106	80	24	margin	margin	NOUN
gujaf-106	80	25	in	in	ADP
gujaf-106	80	26	nigerian	nigerian	ADJ
gujaf-106	80	27	deposit	deposit	NOUN
gujaf-106	80	28	money	money	NOUN
gujaf-106	80	29	banks	bank	NOUN
gujaf-106	80	30	while	while	SCONJ
gujaf-106	80	31	total	total	ADJ
gujaf-106	80	32	equity	equity	NOUN
gujaf-106	80	33	to	to	AUX
gujaf-106	80	34	total	total	ADJ
gujaf-106	80	35	asset	asset	NOUN
gujaf-106	80	36	,	,	PUNCT
gujaf-106	80	37	total	total	ADJ
gujaf-106	80	38	asset	asset	NOUN
gujaf-106	80	39	,	,	PUNCT
gujaf-106	80	40	risk	risk	NOUN
gujaf-106	80	41	and	and	CCONJ
gujaf-106	80	42	income	income	NOUN
gujaf-106	80	43	tax	tax	NOUN
gujaf-106	80	44	expenses	expense	NOUN
gujaf-106	80	45	to	to	ADP
gujaf-106	80	46	earnings	earning	NOUN
gujaf-106	80	47	before	before	ADP
gujaf-106	80	48	taxes	taxis	NOUN
gujaf-106	80	49	are	be	AUX
gujaf-106	80	50	not	not	PART
gujaf-106	80	51	statistically	statistically	ADV
gujaf-106	80	52	significant	significant	ADJ
gujaf-106	80	53	determinant	determinant	ADJ
gujaf-106	80	54	deposit	deposit	NOUN
gujaf-106	80	55	money	money	NOUN
gujaf-106	80	56	banks	bank	NOUN
gujaf-106	80	57	’	'	PUNCT
gujaf-106	80	58	net	net	ADJ
gujaf-106	80	59	interest	interest	NOUN
gujaf-106	80	60	margin	margin	NOUN
gujaf-106	80	61	in	in	ADP
gujaf-106	80	62	nigeria	nigeria	PROPN
gujaf-106	80	63	.	.	PUNCT
gujaf-106	81	1	therefore	therefore	ADV
gujaf-106	81	2	,	,	PUNCT
gujaf-106	81	3	it	it	PRON
gujaf-106	81	4	is	be	AUX
gujaf-106	81	5	concluded	conclude	VERB
gujaf-106	81	6	that	that	SCONJ
gujaf-106	81	7	the	the	DET
gujaf-106	81	8	net	net	ADJ
gujaf-106	81	9	interest	interest	NOUN
gujaf-106	81	10	margin	margin	NOUN
gujaf-106	81	11	of	of	ADP
gujaf-106	81	12	deposit	deposit	NOUN
gujaf-106	81	13	money	money	NOUN
gujaf-106	81	14	banks	bank	NOUN
gujaf-106	81	15	in	in	ADP
gujaf-106	81	16	nigeria	nigeria	PROPN
gujaf-106	81	17	is	be	AUX
gujaf-106	81	18	statistically	statistically	ADV
gujaf-106	81	19	significantly	significantly	ADV
gujaf-106	81	20	determined	determine	VERB
gujaf-106	81	21	by	by	ADP
gujaf-106	81	22	long	long	ADJ
gujaf-106	81	23	term	term	NOUN
gujaf-106	81	24	debt	debt	NOUN
gujaf-106	81	25	and	and	CCONJ
gujaf-106	81	26	equity	equity	NOUN
gujaf-106	81	27	.	.	PUNCT
gujaf-106	82	1	as	as	ADP
gujaf-106	82	2	such	such	ADJ
gujaf-106	82	3	,	,	PUNCT
gujaf-106	82	4	the	the	DET
gujaf-106	82	5	study	study	NOUN
gujaf-106	82	6	recommended	recommend	VERB
gujaf-106	82	7	that	that	SCONJ
gujaf-106	82	8	deposit	deposit	NOUN
gujaf-106	82	9	money	money	NOUN
gujaf-106	82	10	banks	bank	NOUN
gujaf-106	82	11	in	in	ADP
gujaf-106	82	12	nigeria	nigeria	PROPN
gujaf-106	82	13	should	should	AUX
gujaf-106	82	14	take	take	VERB
gujaf-106	82	15	into	into	ADP
gujaf-106	82	16	cognizance	cognizance	NOUN
gujaf-106	82	17	,	,	PUNCT
gujaf-106	82	18	the	the	DET
gujaf-106	82	19	leverage	leverage	NOUN
gujaf-106	82	20	level	level	NOUN
gujaf-106	82	21	incurred	incur	VERB
gujaf-106	82	22	in	in	ADP
gujaf-106	82	23	the	the	DET
gujaf-106	82	24	capital	capital	NOUN
gujaf-106	82	25	structure	structure	NOUN
gujaf-106	82	26	as	as	SCONJ
gujaf-106	82	27	it	it	PRON
gujaf-106	82	28	significantly	significantly	ADV
gujaf-106	82	29	determines	determine	VERB
gujaf-106	82	30	bank	bank	NOUN
gujaf-106	82	31	’s	’s	PART
gujaf-106	82	32	net	net	ADJ
gujaf-106	82	33	interest	interest	NOUN
gujaf-106	82	34	margin	margin	NOUN
gujaf-106	82	35	.	.	PUNCT
gujaf-106	83	1	keywords	keyword	NOUN
gujaf-106	83	2	:	:	PUNCT
gujaf-106	83	3	capital	capital	NOUN
gujaf-106	83	4	structure	structure	NOUN
gujaf-106	83	5	,	,	PUNCT
gujaf-106	83	6	net	net	ADJ
gujaf-106	83	7	interest	interest	NOUN
gujaf-106	83	8	margin	margin	NOUN
gujaf-106	83	9	,	,	PUNCT
gujaf-106	83	10	profitability	profitability	NOUN
gujaf-106	83	11	,	,	PUNCT
gujaf-106	83	12	deposit	deposit	NOUN
gujaf-106	83	13	money	money	NOUN
gujaf-106	83	14	bank	bank	NOUN
gujaf-106	83	15	introduction	introduction	NOUN
gujaf-106	83	16	investors	investor	NOUN
gujaf-106	83	17	has	have	VERB
gujaf-106	83	18	higher	high	ADJ
gujaf-106	83	19	interest	interest	NOUN
gujaf-106	83	20	in	in	ADP
gujaf-106	83	21	the	the	DET
gujaf-106	83	22	banking	banking	NOUN
gujaf-106	83	23	sector	sector	NOUN
gujaf-106	83	24	simply	simply	ADV
gujaf-106	83	25	because	because	SCONJ
gujaf-106	83	26	banks	bank	NOUN
gujaf-106	83	27	are	be	AUX
gujaf-106	83	28	interested	interested	ADJ
gujaf-106	83	29	in	in	ADP
gujaf-106	83	30	profitability	profitability	NOUN
gujaf-106	83	31	and	and	CCONJ
gujaf-106	83	32	liquidity	liquidity	NOUN
gujaf-106	83	33	,	,	PUNCT
gujaf-106	83	34	while	while	SCONJ
gujaf-106	83	35	banks	bank	NOUN
gujaf-106	83	36	’	’	PART
gujaf-106	83	37	liability	liability	NOUN
gujaf-106	83	38	are	be	AUX
gujaf-106	83	39	more	more	ADJ
gujaf-106	83	40	of	of	ADP
gujaf-106	83	41	short	short	ADJ
gujaf-106	83	42	-	-	PUNCT
gujaf-106	83	43	term	term	NOUN
gujaf-106	83	44	.	.	PUNCT
gujaf-106	84	1	deposits	deposit	NOUN
gujaf-106	84	2	are	be	AUX
gujaf-106	84	3	payable	payable	ADJ
gujaf-106	84	4	on	on	ADP
gujaf-106	84	5	demand	demand	NOUN
gujaf-106	84	6	,	,	PUNCT
gujaf-106	84	7	with	with	ADP
gujaf-106	84	8	scarce	scarce	ADJ
gujaf-106	84	9	fixed	fix	VERB
gujaf-106	84	10	costs	cost	NOUN
gujaf-106	84	11	and	and	CCONJ
gujaf-106	84	12	little	little	ADJ
gujaf-106	84	13	operating	operating	NOUN
gujaf-106	84	14	leverage	leverage	NOUN
gujaf-106	84	15	compare	compare	VERB
gujaf-106	84	16	to	to	ADP
gujaf-106	84	17	other	other	ADJ
gujaf-106	84	18	participants	participant	NOUN
gujaf-106	84	19	in	in	ADP
gujaf-106	84	20	other	other	ADJ
gujaf-106	84	21	sectors	sector	NOUN
gujaf-106	84	22	of	of	ADP
gujaf-106	84	23	the	the	DET
gujaf-106	84	24	economy	economy	NOUN
gujaf-106	84	25	.	.	PUNCT
gujaf-106	85	1	therefore	therefore	ADV
gujaf-106	85	2	,	,	PUNCT
gujaf-106	85	3	bank	bank	NOUN
gujaf-106	85	4	management	management	NOUN
gujaf-106	85	5	and	and	CCONJ
gujaf-106	85	6	providers	provider	NOUN
gujaf-106	85	7	of	of	ADP
gujaf-106	85	8	funds	fund	NOUN
gujaf-106	85	9	is	be	AUX
gujaf-106	85	10	of	of	ADP
gujaf-106	85	11	the	the	DET
gujaf-106	85	12	view	view	NOUN
gujaf-106	85	13	that	that	SCONJ
gujaf-106	85	14	capital	capital	NOUN
gujaf-106	85	15	structure	structure	NOUN
gujaf-106	85	16	is	be	AUX
gujaf-106	85	17	of	of	ADP
gujaf-106	85	18	supreme	supreme	ADJ
gujaf-106	85	19	importance	importance	NOUN
gujaf-106	85	20	because	because	SCONJ
gujaf-106	85	21	the	the	DET
gujaf-106	85	22	use	use	NOUN
gujaf-106	85	23	of	of	ADP
gujaf-106	85	24	a	a	DET
gujaf-106	85	25	wrong	wrong	ADJ
gujaf-106	85	26	mix	mix	NOUN
gujaf-106	85	27	of	of	ADP
gujaf-106	85	28	capital	capital	NOUN
gujaf-106	85	29	structure	structure	NOUN
gujaf-106	85	30	could	could	AUX
gujaf-106	85	31	seriously	seriously	ADV
gujaf-106	85	32	affect	affect	VERB
gujaf-106	85	33	the	the	DET
gujaf-106	85	34	performance	performance	NOUN
gujaf-106	85	35	and	and	CCONJ
gujaf-106	85	36	subsistence	subsistence	NOUN
gujaf-106	85	37	of	of	ADP
gujaf-106	85	38	such	such	DET
gujaf-106	85	39	a	a	DET
gujaf-106	85	40	bank	bank	NOUN
gujaf-106	85	41	.	.	PUNCT
gujaf-106	86	1	banking	banking	NOUN
gujaf-106	86	2	sector	sector	NOUN
gujaf-106	86	3	channel	channel	NOUN
gujaf-106	86	4	the	the	DET
gujaf-106	86	5	tide	tide	NOUN
gujaf-106	86	6	of	of	ADP
gujaf-106	86	7	funds	fund	NOUN
gujaf-106	86	8	for	for	ADP
gujaf-106	86	9	productive	productive	ADJ
gujaf-106	86	10	drives	drive	NOUN
gujaf-106	86	11	and	and	CCONJ
gujaf-106	86	12	are	be	AUX
gujaf-106	86	13	also	also	ADV
gujaf-106	86	14	expected	expect	VERB
gujaf-106	86	15	to	to	PART
gujaf-106	86	16	reimburse	reimburse	VERB
gujaf-106	86	17	the	the	DET
gujaf-106	86	18	excess	excess	ADJ
gujaf-106	86	19	sector	sector	NOUN
gujaf-106	86	20	from	from	ADP
gujaf-106	86	21	the	the	DET
gujaf-106	86	22	profits	profit	NOUN
gujaf-106	86	23	of	of	ADP
gujaf-106	86	24	the	the	DET
gujaf-106	86	25	banks	bank	NOUN
gujaf-106	86	26	(	(	PUNCT
gujaf-106	86	27	mutairi	mutairi	PROPN
gujaf-106	86	28	&	&	CCONJ
gujaf-106	86	29	naser	naser	PROPN
gujaf-106	86	30	,	,	PUNCT
gujaf-106	86	31	2015	2015	NUM
gujaf-106	86	32	)	)	PUNCT
gujaf-106	86	33	.	.	PUNCT
gujaf-106	87	1	decision	decision	NOUN
gujaf-106	87	2	around	around	ADP
gujaf-106	87	3	the	the	DET
gujaf-106	87	4	mixture	mixture	NOUN
gujaf-106	87	5	of	of	ADP
gujaf-106	87	6	the	the	DET
gujaf-106	87	7	several	several	ADJ
gujaf-106	87	8	sources	source	NOUN
gujaf-106	87	9	of	of	ADP
gujaf-106	87	10	funds	fund	NOUN
gujaf-106	87	11	that	that	PRON
gujaf-106	87	12	corporations	corporation	NOUN
gujaf-106	87	13	can	can	AUX
gujaf-106	87	14	use	use	VERB
gujaf-106	87	15	to	to	PART
gujaf-106	87	16	fund	fund	VERB
gujaf-106	87	17	its	its	PRON
gujaf-106	87	18	operations	operation	NOUN
gujaf-106	87	19	and	and	CCONJ
gujaf-106	87	20	investments	investment	NOUN
gujaf-106	87	21	involves	involve	VERB
gujaf-106	87	22	what	what	PRON
gujaf-106	87	23	is	be	AUX
gujaf-106	87	24	known	know	VERB
gujaf-106	87	25	as	as	ADP
gujaf-106	87	26	capital	capital	NOUN
gujaf-106	87	27	structure	structure	NOUN
gujaf-106	87	28	.	.	PUNCT
gujaf-106	88	1	capital	capital	NOUN
gujaf-106	88	2	structure	structure	NOUN
gujaf-106	88	3	is	be	AUX
gujaf-106	88	4	2	2	NUM
gujaf-106	88	5	concerned	concerned	ADJ
gujaf-106	88	6	about	about	ADP
gujaf-106	88	7	financing	financing	NOUN
gujaf-106	88	8	sources	source	NOUN
gujaf-106	88	9	available	available	ADJ
gujaf-106	88	10	to	to	ADP
gujaf-106	88	11	corporations	corporation	NOUN
gujaf-106	88	12	to	to	PART
gujaf-106	88	13	fund	fund	VERB
gujaf-106	88	14	their	their	PRON
gujaf-106	88	15	operations	operation	NOUN
gujaf-106	88	16	.	.	PUNCT
gujaf-106	89	1	these	these	PRON
gujaf-106	89	2	include	include	VERB
gujaf-106	89	3	retained	retain	VERB
gujaf-106	89	4	earnings	earning	NOUN
gujaf-106	89	5	,	,	PUNCT
gujaf-106	89	6	equity	equity	NOUN
gujaf-106	89	7	(	(	PUNCT
gujaf-106	89	8	share	share	NOUN
gujaf-106	89	9	)	)	PUNCT
gujaf-106	89	10	sales	sale	NOUN
gujaf-106	89	11	,	,	PUNCT
gujaf-106	89	12	bonds	bond	NOUN
gujaf-106	89	13	,	,	PUNCT
gujaf-106	89	14	bank	bank	NOUN
gujaf-106	89	15	loans	loan	NOUN
gujaf-106	89	16	,	,	PUNCT
gujaf-106	89	17	accounts	account	VERB
gujaf-106	89	18	payable	payable	ADJ
gujaf-106	89	19	(	(	PUNCT
gujaf-106	89	20	creditors	creditor	NOUN
gujaf-106	89	21	)	)	PUNCT
gujaf-106	89	22	,	,	PUNCT
gujaf-106	89	23	line	line	NOUN
gujaf-106	89	24	of	of	ADP
gujaf-106	89	25	credit	credit	NOUN
gujaf-106	89	26	,	,	PUNCT
gujaf-106	89	27	among	among	ADP
gujaf-106	89	28	others	other	NOUN
gujaf-106	89	29	(	(	PUNCT
gujaf-106	89	30	rossi	rossi	ADJ
gujaf-106	89	31	,	,	PUNCT
gujaf-106	89	32	schwaiger	schwaiger	PROPN
gujaf-106	89	33	&	&	CCONJ
gujaf-106	89	34	winkler	winkler	PROPN
gujaf-106	89	35	,	,	PUNCT
gujaf-106	89	36	2009	2009	NUM
gujaf-106	89	37	)	)	PUNCT
gujaf-106	89	38	and	and	CCONJ
gujaf-106	89	39	perhaps	perhaps	ADV
gujaf-106	89	40	additional	additional	ADJ
gujaf-106	89	41	interestbearing	interestbearing	ADJ
gujaf-106	89	42	debts	debt	NOUN
gujaf-106	89	43	.	.	PUNCT
gujaf-106	90	1	raising	raise	VERB
gujaf-106	90	2	funds	fund	NOUN
gujaf-106	90	3	on	on	ADP
gujaf-106	90	4	nigerian	nigerian	ADJ
gujaf-106	90	5	capital	capital	NOUN
gujaf-106	90	6	market	market	NOUN
gujaf-106	90	7	has	have	AUX
gujaf-106	90	8	continuously	continuously	ADV
gujaf-106	90	9	remained	remain	VERB
gujaf-106	90	10	an	an	DET
gujaf-106	90	11	issue	issue	NOUN
gujaf-106	90	12	because	because	SCONJ
gujaf-106	90	13	the	the	DET
gujaf-106	90	14	capital	capital	NOUN
gujaf-106	90	15	market	market	NOUN
gujaf-106	90	16	is	be	AUX
gujaf-106	90	17	tilted	tilt	VERB
gujaf-106	90	18	towards	towards	ADP
gujaf-106	90	19	equity	equity	NOUN
gujaf-106	90	20	sources	source	NOUN
gujaf-106	90	21	of	of	ADP
gujaf-106	90	22	finance	finance	NOUN
gujaf-106	90	23	with	with	ADP
gujaf-106	90	24	its	its	PRON
gujaf-106	90	25	attendant	attendant	ADJ
gujaf-106	90	26	higher	high	ADJ
gujaf-106	90	27	cost	cost	NOUN
gujaf-106	90	28	of	of	ADP
gujaf-106	90	29	capital	capital	NOUN
gujaf-106	90	30	and	and	CCONJ
gujaf-106	90	31	serious	serious	ADJ
gujaf-106	90	32	financing	financing	NOUN
gujaf-106	90	33	constraint	constraint	NOUN
gujaf-106	90	34	on	on	ADP
gujaf-106	90	35	corporations	corporation	NOUN
gujaf-106	90	36	(	(	PUNCT
gujaf-106	90	37	kolawole	kolawole	PROPN
gujaf-106	90	38	,	,	PUNCT
gujaf-106	90	39	ijaiya	ijaiya	PROPN
gujaf-106	90	40	,	,	PUNCT
gujaf-106	90	41	sanni	sanni	PROPN
gujaf-106	90	42	&	&	CCONJ
gujaf-106	90	43	aina	aina	PROPN
gujaf-106	90	44	,	,	PUNCT
gujaf-106	90	45	2019	2019	NUM
gujaf-106	90	46	)	)	PUNCT
gujaf-106	90	47	.	.	PUNCT
gujaf-106	91	1	it	it	PRON
gujaf-106	91	2	is	be	AUX
gujaf-106	91	3	detected	detect	VERB
gujaf-106	91	4	that	that	SCONJ
gujaf-106	91	5	investors	investor	NOUN
gujaf-106	91	6	tend	tend	VERB
gujaf-106	91	7	to	to	PART
gujaf-106	91	8	pull	pull	VERB
gujaf-106	91	9	out	out	ADP
gujaf-106	91	10	their	their	PRON
gujaf-106	91	11	share	share	NOUN
gujaf-106	91	12	investment	investment	NOUN
gujaf-106	91	13	which	which	PRON
gujaf-106	91	14	led	lead	VERB
gujaf-106	91	15	to	to	ADP
gujaf-106	91	16	declining	decline	VERB
gujaf-106	91	17	stock	stock	NOUN
gujaf-106	91	18	prices	price	NOUN
gujaf-106	91	19	in	in	ADP
gujaf-106	91	20	particular	particular	ADJ
gujaf-106	91	21	bank	bank	NOUN
gujaf-106	91	22	stocks	stock	NOUN
gujaf-106	91	23	(	(	PUNCT
gujaf-106	91	24	abubakar	abubakar	PROPN
gujaf-106	91	25	,	,	PUNCT
gujaf-106	91	26	jagongo	jagongo	PROPN
gujaf-106	91	27	,	,	PUNCT
gujaf-106	91	28	almadi	almadi	PROPN
gujaf-106	91	29	&	&	CCONJ
gujaf-106	91	30	muktar	muktar	PROPN
gujaf-106	91	31	,	,	PUNCT
gujaf-106	91	32	2014	2014	NUM
gujaf-106	91	33	)	)	PUNCT
gujaf-106	91	34	.	.	PUNCT
gujaf-106	92	1	asset	asset	NOUN
gujaf-106	92	2	management	management	NOUN
gujaf-106	92	3	corporation	corporation	NOUN
gujaf-106	92	4	of	of	ADP
gujaf-106	92	5	nigeria	nigeria	PROPN
gujaf-106	92	6	(	(	PUNCT
gujaf-106	92	7	amcon	amcon	NOUN
gujaf-106	92	8	)	)	PUNCT
gujaf-106	92	9	in	in	ADP
gujaf-106	92	10	year	year	NOUN
gujaf-106	92	11	2011	2011	NUM
gujaf-106	92	12	also	also	ADV
gujaf-106	92	13	injected	inject	VERB
gujaf-106	92	14	n679	n679	PROPN
gujaf-106	92	15	billion	billion	NUM
gujaf-106	92	16	to	to	PART
gujaf-106	92	17	recapitalise	recapitalise	VERB
gujaf-106	92	18	nigerian	nigerian	ADJ
gujaf-106	92	19	banks	bank	NOUN
gujaf-106	92	20	yet	yet	ADV
gujaf-106	92	21	some	some	DET
gujaf-106	92	22	banks	bank	NOUN
gujaf-106	92	23	are	be	AUX
gujaf-106	92	24	operating	operate	VERB
gujaf-106	92	25	on	on	ADP
gujaf-106	92	26	negative	negative	ADJ
gujaf-106	92	27	shareholder	shareholder	NOUN
gujaf-106	92	28	’s	’s	PART
gujaf-106	92	29	funds	fund	NOUN
gujaf-106	92	30	.	.	PUNCT
gujaf-106	93	1	the	the	DET
gujaf-106	93	2	upward	upward	ADJ
gujaf-106	93	3	trend	trend	NOUN
gujaf-106	93	4	of	of	ADP
gujaf-106	93	5	non	non	ADJ
gujaf-106	93	6	-	-	ADJ
gujaf-106	93	7	performing	performing	ADJ
gujaf-106	93	8	loans	loan	NOUN
gujaf-106	93	9	compounded	compound	VERB
gujaf-106	93	10	the	the	DET
gujaf-106	93	11	heightened	heighten	VERB
gujaf-106	93	12	unemployment	unemployment	NOUN
gujaf-106	93	13	in	in	ADP
gujaf-106	93	14	nigeria	nigeria	PROPN
gujaf-106	93	15	which	which	PRON
gujaf-106	93	16	,	,	PUNCT
gujaf-106	93	17	together	together	ADV
gujaf-106	93	18	resulted	result	VERB
gujaf-106	93	19	in	in	ADP
gujaf-106	93	20	depreciated	depreciate	VERB
gujaf-106	93	21	currency	currency	NOUN
gujaf-106	93	22	and	and	CCONJ
gujaf-106	93	23	tight	tight	ADJ
gujaf-106	93	24	financial	financial	ADJ
gujaf-106	93	25	conditions	condition	NOUN
gujaf-106	93	26	.	.	PUNCT
gujaf-106	94	1	following	follow	VERB
gujaf-106	94	2	the	the	DET
gujaf-106	94	3	special	special	ADJ
gujaf-106	94	4	examination	examination	NOUN
gujaf-106	94	5	,	,	PUNCT
gujaf-106	94	6	eight	eight	NUM
gujaf-106	94	7	nigerian	nigerian	ADJ
gujaf-106	94	8	commercial	commercial	ADJ
gujaf-106	94	9	banks	bank	NOUN
gujaf-106	94	10	wrote	write	VERB
gujaf-106	94	11	off	off	ADP
gujaf-106	94	12	n279.6	n279.6	SYM
gujaf-106	94	13	billion	billion	NUM
gujaf-106	94	14	loans	loan	NOUN
gujaf-106	94	15	in	in	ADP
gujaf-106	94	16	2017	2017	NUM
gujaf-106	94	17	equivalent	equivalent	ADJ
gujaf-106	94	18	to	to	ADP
gujaf-106	94	19	66	66	NUM
gujaf-106	94	20	%	%	NOUN
gujaf-106	94	21	of	of	ADP
gujaf-106	94	22	their	their	PRON
gujaf-106	94	23	total	total	ADJ
gujaf-106	94	24	capital	capital	NOUN
gujaf-106	94	25	.	.	PUNCT
gujaf-106	95	1	as	as	ADP
gujaf-106	95	2	result	result	NOUN
gujaf-106	95	3	of	of	ADP
gujaf-106	95	4	the	the	DET
gujaf-106	95	5	forgoing	forgo	VERB
gujaf-106	95	6	discussions	discussion	NOUN
gujaf-106	95	7	,	,	PUNCT
gujaf-106	95	8	the	the	DET
gujaf-106	95	9	research	research	NOUN
gujaf-106	95	10	question	question	NOUN
gujaf-106	95	11	that	that	PRON
gujaf-106	95	12	begs	beg	VERB
gujaf-106	95	13	for	for	ADP
gujaf-106	95	14	answer	answer	NOUN
gujaf-106	95	15	is	be	AUX
gujaf-106	95	16	,	,	PUNCT
gujaf-106	95	17	what	what	PRON
gujaf-106	95	18	is	be	AUX
gujaf-106	95	19	the	the	DET
gujaf-106	95	20	impact	impact	NOUN
gujaf-106	95	21	of	of	ADP
gujaf-106	95	22	capital	capital	NOUN
gujaf-106	95	23	structure	structure	NOUN
gujaf-106	95	24	on	on	ADP
gujaf-106	95	25	the	the	DET
gujaf-106	95	26	net	net	ADJ
gujaf-106	95	27	interest	interest	NOUN
gujaf-106	95	28	margin	margin	NOUN
gujaf-106	95	29	of	of	ADP
gujaf-106	95	30	deposit	deposit	NOUN
gujaf-106	95	31	money	money	NOUN
gujaf-106	95	32	banks	bank	NOUN
gujaf-106	95	33	in	in	ADP
gujaf-106	95	34	nigeria	nigeria	PROPN
gujaf-106	95	35	.	.	PUNCT
gujaf-106	96	1	therefore	therefore	ADV
gujaf-106	96	2	.	.	PUNCT
gujaf-106	97	1	the	the	DET
gujaf-106	97	2	objective	objective	NOUN
gujaf-106	97	3	of	of	ADP
gujaf-106	97	4	this	this	DET
gujaf-106	97	5	study	study	NOUN
gujaf-106	97	6	is	be	AUX
gujaf-106	97	7	to	to	PART
gujaf-106	97	8	investigate	investigate	VERB
gujaf-106	97	9	the	the	DET
gujaf-106	97	10	impact	impact	NOUN
gujaf-106	97	11	of	of	ADP
gujaf-106	97	12	capital	capital	NOUN
gujaf-106	97	13	structure	structure	NOUN
gujaf-106	97	14	on	on	ADP
gujaf-106	97	15	net	net	ADJ
gujaf-106	97	16	interest	interest	NOUN
gujaf-106	97	17	margin	margin	NOUN
gujaf-106	97	18	of	of	ADP
gujaf-106	97	19	nigerian	nigerian	ADJ
gujaf-106	97	20	deposit	deposit	NOUN
gujaf-106	97	21	money	money	NOUN
gujaf-106	97	22	banks	bank	NOUN
gujaf-106	97	23	.	.	PUNCT
gujaf-106	98	1	several	several	ADJ
gujaf-106	98	2	studies	study	NOUN
gujaf-106	98	3	such	such	ADJ
gujaf-106	98	4	as	as	ADP
gujaf-106	98	5	kumar	kumar	PROPN
gujaf-106	98	6	(	(	PUNCT
gujaf-106	98	7	2015	2015	NUM
gujaf-106	98	8	)	)	PUNCT
gujaf-106	98	9	;	;	PUNCT
gujaf-106	98	10	muraleetharan	muraleetharan	NOUN
gujaf-106	98	11	(	(	PUNCT
gujaf-106	98	12	2013	2013	NUM
gujaf-106	98	13	)	)	PUNCT
gujaf-106	98	14	and	and	CCONJ
gujaf-106	98	15	onoja	onoja	NOUN
gujaf-106	98	16	and	and	CCONJ
gujaf-106	98	17	ovayioza	ovayioza	PROPN
gujaf-106	98	18	(	(	PUNCT
gujaf-106	98	19	2015	2015	NUM
gujaf-106	98	20	)	)	PUNCT
gujaf-106	98	21	examined	examine	VERB
gujaf-106	98	22	the	the	DET
gujaf-106	98	23	effect	effect	NOUN
gujaf-106	98	24	of	of	ADP
gujaf-106	98	25	capital	capital	NOUN
gujaf-106	98	26	structure	structure	NOUN
gujaf-106	98	27	on	on	ADP
gujaf-106	98	28	the	the	DET
gujaf-106	98	29	performance	performance	NOUN
gujaf-106	98	30	of	of	ADP
gujaf-106	98	31	banks	bank	NOUN
gujaf-106	98	32	concentrated	concentrate	VERB
gujaf-106	98	33	on	on	ADP
gujaf-106	98	34	long	long	ADJ
gujaf-106	98	35	term	term	NOUN
gujaf-106	98	36	sources	source	NOUN
gujaf-106	98	37	of	of	ADP
gujaf-106	98	38	financing	financing	NOUN
gujaf-106	98	39	while	while	SCONJ
gujaf-106	98	40	ignoring	ignore	VERB
gujaf-106	98	41	the	the	DET
gujaf-106	98	42	short	short	ADJ
gujaf-106	98	43	-	-	PUNCT
gujaf-106	98	44	term	term	NOUN
gujaf-106	98	45	sources	source	NOUN
gujaf-106	98	46	of	of	ADP
gujaf-106	98	47	financing	financing	NOUN
gujaf-106	98	48	.	.	PUNCT
gujaf-106	99	1	this	this	DET
gujaf-106	99	2	study	study	NOUN
gujaf-106	99	3	intends	intend	VERB
gujaf-106	99	4	to	to	PART
gujaf-106	99	5	improve	improve	VERB
gujaf-106	99	6	on	on	ADP
gujaf-106	99	7	the	the	DET
gujaf-106	99	8	discourse	discourse	NOUN
gujaf-106	99	9	by	by	ADP
gujaf-106	99	10	looking	look	VERB
gujaf-106	99	11	to	to	PART
gujaf-106	99	12	improve	improve	VERB
gujaf-106	99	13	on	on	ADP
gujaf-106	99	14	previous	previous	ADJ
gujaf-106	99	15	studies	study	NOUN
gujaf-106	99	16	by	by	ADP
gujaf-106	99	17	considering	consider	VERB
gujaf-106	99	18	the	the	DET
gujaf-106	99	19	net	net	ADJ
gujaf-106	99	20	interest	interest	NOUN
gujaf-106	99	21	margin	margin	NOUN
gujaf-106	99	22	variable	variable	NOUN
gujaf-106	99	23	,	,	PUNCT
gujaf-106	99	24	because	because	SCONJ
gujaf-106	99	25	interest	interest	NOUN
gujaf-106	99	26	form	form	VERB
gujaf-106	99	27	the	the	DET
gujaf-106	99	28	major	major	ADJ
gujaf-106	99	29	source	source	NOUN
gujaf-106	99	30	of	of	ADP
gujaf-106	99	31	revenue	revenue	NOUN
gujaf-106	99	32	for	for	ADP
gujaf-106	99	33	deposit	deposit	NOUN
gujaf-106	99	34	money	money	NOUN
gujaf-106	99	35	banks	bank	NOUN
gujaf-106	99	36	.	.	PUNCT
gujaf-106	100	1	the	the	DET
gujaf-106	100	2	identified	identify	VERB
gujaf-106	100	3	neglected	neglect	VERB
gujaf-106	100	4	area	area	NOUN
gujaf-106	100	5	by	by	ADP
gujaf-106	100	6	the	the	DET
gujaf-106	100	7	previous	previous	ADJ
gujaf-106	100	8	studies	study	NOUN
gujaf-106	100	9	is	be	AUX
gujaf-106	100	10	very	very	ADV
gujaf-106	100	11	important	important	ADJ
gujaf-106	100	12	and	and	CCONJ
gujaf-106	100	13	hence	hence	ADV
gujaf-106	100	14	constitute	constitute	VERB
gujaf-106	100	15	the	the	DET
gujaf-106	100	16	research	research	NOUN
gujaf-106	100	17	gaps	gap	NOUN
gujaf-106	100	18	which	which	PRON
gujaf-106	100	19	this	this	DET
gujaf-106	100	20	current	current	ADJ
gujaf-106	100	21	study	study	NOUN
gujaf-106	100	22	duly	duly	ADV
gujaf-106	100	23	considered	consider	VERB
gujaf-106	100	24	.	.	PUNCT
gujaf-106	101	1	the	the	DET
gujaf-106	101	2	result	result	NOUN
gujaf-106	101	3	of	of	ADP
gujaf-106	101	4	this	this	DET
gujaf-106	101	5	study	study	NOUN
gujaf-106	101	6	is	be	AUX
gujaf-106	101	7	important	important	ADJ
gujaf-106	101	8	to	to	ADP
gujaf-106	101	9	policy	policy	NOUN
gujaf-106	101	10	makers	maker	NOUN
gujaf-106	101	11	for	for	ADP
gujaf-106	101	12	policy	policy	NOUN
gujaf-106	101	13	guide	guide	NOUN
gujaf-106	101	14	,	,	PUNCT
gujaf-106	101	15	financial	financial	ADJ
gujaf-106	101	16	managers	manager	NOUN
gujaf-106	101	17	in	in	ADP
gujaf-106	101	18	banks	bank	NOUN
gujaf-106	101	19	would	would	AUX
gujaf-106	101	20	be	be	AUX
gujaf-106	101	21	able	able	ADJ
gujaf-106	101	22	to	to	PART
gujaf-106	101	23	know	know	VERB
gujaf-106	101	24	the	the	DET
gujaf-106	101	25	way	way	NOUN
gujaf-106	101	26	out	out	ADP
gujaf-106	101	27	of	of	ADP
gujaf-106	101	28	their	their	PRON
gujaf-106	101	29	dilemma	dilemma	NOUN
gujaf-106	101	30	in	in	ADP
gujaf-106	101	31	which	which	PRON
gujaf-106	101	32	investments	investment	NOUN
gujaf-106	101	33	policy	policy	NOUN
gujaf-106	101	34	to	to	PART
gujaf-106	101	35	pursue	pursue	VERB
gujaf-106	101	36	.	.	PUNCT
gujaf-106	102	1	this	this	DET
gujaf-106	102	2	study	study	NOUN
gujaf-106	102	3	focusses	focusse	VERB
gujaf-106	102	4	on	on	ADP
gujaf-106	102	5	the	the	DET
gujaf-106	102	6	six	six	NUM
gujaf-106	102	7	systemically	systemically	ADV
gujaf-106	102	8	important	important	ADJ
gujaf-106	102	9	banks	bank	NOUN
gujaf-106	102	10	in	in	ADP
gujaf-106	102	11	nigeria	nigeria	PROPN
gujaf-106	102	12	,	,	PUNCT
gujaf-106	102	13	the	the	DET
gujaf-106	102	14	study	study	NOUN
gujaf-106	102	15	covered	cover	VERB
gujaf-106	102	16	the	the	DET
gujaf-106	102	17	period	period	NOUN
gujaf-106	102	18	from	from	ADP
gujaf-106	102	19	2012	2012	NUM
gujaf-106	102	20	to	to	ADP
gujaf-106	102	21	2020	2020	NUM
gujaf-106	102	22	.	.	PUNCT
gujaf-106	103	1	the	the	DET
gujaf-106	103	2	choice	choice	NOUN
gujaf-106	103	3	of	of	ADP
gujaf-106	103	4	2012	2012	NUM
gujaf-106	103	5	beset	beset	VERB
gujaf-106	103	6	the	the	DET
gujaf-106	103	7	n679	n679	PROPN
gujaf-106	103	8	billion	billion	NUM
gujaf-106	103	9	which	which	PRON
gujaf-106	103	10	was	be	AUX
gujaf-106	103	11	expended	expend	VERB
gujaf-106	103	12	by	by	ADP
gujaf-106	103	13	the	the	DET
gujaf-106	103	14	asset	asset	NOUN
gujaf-106	103	15	management	management	NOUN
gujaf-106	103	16	corporation	corporation	NOUN
gujaf-106	103	17	of	of	ADP
gujaf-106	103	18	nigeria	nigeria	PROPN
gujaf-106	103	19	(	(	PUNCT
gujaf-106	103	20	amcon	amcon	PROPN
gujaf-106	103	21	)	)	PUNCT
gujaf-106	103	22	to	to	PART
gujaf-106	103	23	recapitalise	recapitalise	VERB
gujaf-106	103	24	nigerian	nigerian	ADJ
gujaf-106	103	25	banks	bank	NOUN
gujaf-106	103	26	in	in	ADP
gujaf-106	103	27	august	august	PROPN
gujaf-106	103	28	,	,	PUNCT
gujaf-106	103	29	2011	2011	NUM
gujaf-106	103	30	while	while	SCONJ
gujaf-106	103	31	as	as	SCONJ
gujaf-106	103	32	at	at	ADP
gujaf-106	103	33	the	the	DET
gujaf-106	103	34	time	time	NOUN
gujaf-106	103	35	the	the	DET
gujaf-106	103	36	study	study	NOUN
gujaf-106	103	37	was	be	AUX
gujaf-106	103	38	carried	carry	VERB
gujaf-106	103	39	out	out	ADP
gujaf-106	103	40	,	,	PUNCT
gujaf-106	103	41	the	the	DET
gujaf-106	103	42	2021	2021	NUM
gujaf-106	103	43	annual	annual	ADJ
gujaf-106	103	44	report	report	NOUN
gujaf-106	103	45	of	of	ADP
gujaf-106	103	46	the	the	DET
gujaf-106	103	47	selected	select	VERB
gujaf-106	103	48	banks	bank	NOUN
gujaf-106	103	49	is	be	AUX
gujaf-106	103	50	yet	yet	ADV
gujaf-106	103	51	to	to	PART
gujaf-106	103	52	be	be	AUX
gujaf-106	103	53	released	release	VERB
gujaf-106	103	54	.	.	PUNCT
gujaf-106	104	1	data	datum	NOUN
gujaf-106	104	2	on	on	ADP
gujaf-106	104	3	salient	salient	NOUN
gujaf-106	104	4	variables	variable	NOUN
gujaf-106	104	5	selected	select	VERB
gujaf-106	104	6	for	for	ADP
gujaf-106	104	7	this	this	DET
gujaf-106	104	8	study	study	NOUN
gujaf-106	104	9	are	be	AUX
gujaf-106	104	10	activities	activity	NOUN
gujaf-106	104	11	such	such	ADJ
gujaf-106	104	12	as	as	ADP
gujaf-106	104	13	total	total	ADJ
gujaf-106	104	14	debt	debt	NOUN
gujaf-106	104	15	to	to	ADP
gujaf-106	104	16	total	total	ADJ
gujaf-106	104	17	assets	asset	NOUN
gujaf-106	104	18	(	(	PUNCT
gujaf-106	104	19	tdta	tdta	NOUN
gujaf-106	104	20	)	)	PUNCT
gujaf-106	104	21	,	,	PUNCT
gujaf-106	104	22	long	long	ADJ
gujaf-106	104	23	term	term	NOUN
gujaf-106	104	24	debt	debt	NOUN
gujaf-106	104	25	to	to	ADP
gujaf-106	104	26	total	total	ADJ
gujaf-106	104	27	assets	asset	NOUN
gujaf-106	104	28	(	(	PUNCT
gujaf-106	104	29	ltda	ltda	PROPN
gujaf-106	104	30	)	)	PUNCT
gujaf-106	104	31	,	,	PUNCT
gujaf-106	104	32	total	total	ADJ
gujaf-106	104	33	equity	equity	NOUN
gujaf-106	104	34	to	to	AUX
gujaf-106	104	35	total	total	VERB
gujaf-106	104	36	asset	asset	NOUN
gujaf-106	104	37	(	(	PUNCT
gujaf-106	104	38	teta	teta	PROPN
gujaf-106	104	39	)	)	PUNCT
gujaf-106	104	40	and	and	CCONJ
gujaf-106	104	41	net	net	ADJ
gujaf-106	104	42	interest	interest	NOUN
gujaf-106	104	43	margin	margin	NOUN
gujaf-106	104	44	proxy	proxy	NOUN
gujaf-106	104	45	by	by	ADP
gujaf-106	104	46	risk	risk	NOUN
gujaf-106	104	47	and	and	CCONJ
gujaf-106	104	48	income	income	NOUN
gujaf-106	104	49	tax	tax	NOUN
gujaf-106	104	50	expenses	expense	NOUN
gujaf-106	104	51	to	to	ADP
gujaf-106	104	52	earnings	earning	NOUN
gujaf-106	104	53	before	before	ADP
gujaf-106	104	54	tax	tax	NOUN
gujaf-106	104	55	(	(	PUNCT
gujaf-106	104	56	ite	ite	PROPN
gujaf-106	104	57	)	)	PUNCT
gujaf-106	104	58	.	.	PUNCT
gujaf-106	105	1	the	the	DET
gujaf-106	105	2	study	study	NOUN
gujaf-106	105	3	employed	employ	VERB
gujaf-106	105	4	panel	panel	NOUN
gujaf-106	105	5	data	datum	NOUN
gujaf-106	105	6	regression	regression	NOUN
gujaf-106	105	7	technique	technique	NOUN
gujaf-106	105	8	.	.	PUNCT
gujaf-106	106	1	panel	panel	NOUN
gujaf-106	106	2	data	datum	NOUN
gujaf-106	106	3	technique	technique	NOUN
gujaf-106	106	4	is	be	AUX
gujaf-106	106	5	appropriate	appropriate	ADJ
gujaf-106	106	6	for	for	ADP
gujaf-106	106	7	the	the	DET
gujaf-106	106	8	study	study	NOUN
gujaf-106	106	9	because	because	SCONJ
gujaf-106	106	10	panel	panel	NOUN
gujaf-106	106	11	data	data	NOUN
gujaf-106	106	12	estimation	estimation	NOUN
gujaf-106	106	13	yields	yield	VERB
gujaf-106	106	14	more	more	ADV
gujaf-106	106	15	robust	robust	ADJ
gujaf-106	106	16	results	result	NOUN
gujaf-106	106	17	than	than	ADP
gujaf-106	106	18	time	time	NOUN
gujaf-106	106	19	-	-	PUNCT
gujaf-106	106	20	series	series	NOUN
gujaf-106	106	21	estimation	estimation	NOUN
gujaf-106	106	22	.	.	PUNCT
gujaf-106	107	1	3	3	NUM
gujaf-106	107	2	the	the	DET
gujaf-106	107	3	remainder	remainder	NOUN
gujaf-106	107	4	of	of	ADP
gujaf-106	107	5	the	the	DET
gujaf-106	107	6	study	study	NOUN
gujaf-106	107	7	include	include	VERB
gujaf-106	107	8	section	section	NOUN
gujaf-106	107	9	two	two	NUM
gujaf-106	107	10	which	which	PRON
gujaf-106	107	11	deals	deal	VERB
gujaf-106	107	12	with	with	ADP
gujaf-106	107	13	review	review	NOUN
gujaf-106	107	14	of	of	ADP
gujaf-106	107	15	literature	literature	NOUN
gujaf-106	107	16	while	while	SCONJ
gujaf-106	107	17	the	the	DET
gujaf-106	107	18	methodology	methodology	NOUN
gujaf-106	107	19	is	be	AUX
gujaf-106	107	20	captured	capture	VERB
gujaf-106	107	21	in	in	ADP
gujaf-106	107	22	section	section	NOUN
gujaf-106	107	23	three	three	NUM
gujaf-106	107	24	.	.	PUNCT
gujaf-106	108	1	the	the	DET
gujaf-106	108	2	fourth	fourth	ADJ
gujaf-106	108	3	section	section	NOUN
gujaf-106	108	4	explains	explain	VERB
gujaf-106	108	5	the	the	DET
gujaf-106	108	6	results	result	NOUN
gujaf-106	108	7	and	and	CCONJ
gujaf-106	108	8	findings	finding	NOUN
gujaf-106	108	9	and	and	CCONJ
gujaf-106	108	10	fifth	fifth	ADJ
gujaf-106	108	11	section	section	NOUN
gujaf-106	108	12	provides	provide	VERB
gujaf-106	108	13	the	the	DET
gujaf-106	108	14	summary	summary	NOUN
gujaf-106	108	15	,	,	PUNCT
gujaf-106	108	16	conclusion	conclusion	NOUN
gujaf-106	108	17	and	and	CCONJ
gujaf-106	108	18	recommendations	recommendation	NOUN
gujaf-106	108	19	.	.	PUNCT
gujaf-106	109	1	literature	literature	NOUN
gujaf-106	109	2	review	review	VERB
gujaf-106	109	3	the	the	DET
gujaf-106	109	4	mixture	mixture	NOUN
gujaf-106	109	5	of	of	ADP
gujaf-106	109	6	internal	internal	ADJ
gujaf-106	109	7	and	and	CCONJ
gujaf-106	109	8	external	external	ADJ
gujaf-106	109	9	fund	fund	NOUN
gujaf-106	109	10	sources	source	NOUN
gujaf-106	109	11	employed	employ	VERB
gujaf-106	109	12	by	by	ADP
gujaf-106	109	13	corporations	corporation	NOUN
gujaf-106	109	14	in	in	ADP
gujaf-106	109	15	financing	finance	VERB
gujaf-106	109	16	business	business	NOUN
gujaf-106	109	17	operations	operation	NOUN
gujaf-106	109	18	is	be	AUX
gujaf-106	109	19	capital	capital	NOUN
gujaf-106	109	20	structure	structure	NOUN
gujaf-106	109	21	(	(	PUNCT
gujaf-106	109	22	amara	amara	PROPN
gujaf-106	109	23	,	,	PUNCT
gujaf-106	109	24	2014	2014	NUM
gujaf-106	109	25	)	)	PUNCT
gujaf-106	109	26	.	.	PUNCT
gujaf-106	110	1	corporations	corporation	NOUN
gujaf-106	110	2	’	'	PUNCT
gujaf-106	110	3	capital	capital	NOUN
gujaf-106	110	4	structure	structure	NOUN
gujaf-106	110	5	is	be	AUX
gujaf-106	110	6	derived	derive	VERB
gujaf-106	110	7	from	from	ADP
gujaf-106	110	8	diverse	diverse	ADJ
gujaf-106	110	9	sources	source	NOUN
gujaf-106	110	10	and	and	CCONJ
gujaf-106	110	11	typically	typically	ADV
gujaf-106	110	12	stated	state	VERB
gujaf-106	110	13	in	in	ADP
gujaf-106	110	14	the	the	DET
gujaf-106	110	15	financial	financial	ADJ
gujaf-106	110	16	position	position	NOUN
gujaf-106	110	17	statement	statement	NOUN
gujaf-106	110	18	(	(	PUNCT
gujaf-106	110	19	modugu	modugu	NOUN
gujaf-106	110	20	,	,	PUNCT
gujaf-106	110	21	2013	2013	NUM
gujaf-106	110	22	)	)	PUNCT
gujaf-106	110	23	.	.	PUNCT
gujaf-106	111	1	vu	vu	PROPN
gujaf-106	111	2	thi	thi	PROPN
gujaf-106	111	3	and	and	CCONJ
gujaf-106	111	4	huang	huang	PROPN
gujaf-106	111	5	(	(	PUNCT
gujaf-106	111	6	2003	2003	NUM
gujaf-106	111	7	)	)	PUNCT
gujaf-106	111	8	stated	state	VERB
gujaf-106	111	9	corporation	corporation	NOUN
gujaf-106	111	10	has	have	VERB
gujaf-106	111	11	three	three	NUM
gujaf-106	111	12	diverse	diverse	ADJ
gujaf-106	111	13	ways	way	NOUN
gujaf-106	111	14	,	,	PUNCT
gujaf-106	111	15	namely	namely	ADV
gujaf-106	111	16	;	;	PUNCT
gujaf-106	111	17	internal	internal	ADJ
gujaf-106	111	18	(	(	PUNCT
gujaf-106	111	19	equity	equity	NOUN
gujaf-106	111	20	/	/	SYM
gujaf-106	111	21	retained	retain	VERB
gujaf-106	111	22	earnings	earning	NOUN
gujaf-106	111	23	)	)	PUNCT
gujaf-106	111	24	,	,	PUNCT
gujaf-106	111	25	external	external	ADJ
gujaf-106	111	26	(	(	PUNCT
gujaf-106	111	27	debt	debt	NOUN
gujaf-106	111	28	capital	capital	NOUN
gujaf-106	111	29	,	,	PUNCT
gujaf-106	111	30	borrowing	borrow	VERB
gujaf-106	111	31	money	money	NOUN
gujaf-106	111	32	via	via	ADP
gujaf-106	111	33	debt	debt	NOUN
gujaf-106	111	34	instruments	instrument	NOUN
gujaf-106	111	35	)	)	PUNCT
gujaf-106	111	36	as	as	SCONJ
gujaf-106	111	37	the	the	DET
gujaf-106	111	38	sources	source	NOUN
gujaf-106	111	39	of	of	ADP
gujaf-106	111	40	capital	capital	NOUN
gujaf-106	111	41	to	to	PART
gujaf-106	111	42	finance	finance	VERB
gujaf-106	111	43	their	their	PRON
gujaf-106	111	44	business	business	NOUN
gujaf-106	111	45	operations	operation	NOUN
gujaf-106	111	46	.	.	PUNCT
gujaf-106	112	1	sources	source	NOUN
gujaf-106	112	2	of	of	ADP
gujaf-106	112	3	funding	funding	NOUN
gujaf-106	112	4	makes	make	VERB
gujaf-106	112	5	up	up	ADP
gujaf-106	112	6	capital	capital	NOUN
gujaf-106	112	7	structure	structure	NOUN
gujaf-106	112	8	of	of	ADP
gujaf-106	112	9	corporation	corporation	NOUN
gujaf-106	112	10	and	and	CCONJ
gujaf-106	112	11	as	as	ADV
gujaf-106	112	12	well	well	ADV
gujaf-106	112	13	displays	display	VERB
gujaf-106	112	14	the	the	DET
gujaf-106	112	15	ownership	ownership	NOUN
gujaf-106	112	16	of	of	ADP
gujaf-106	112	17	corporation	corporation	NOUN
gujaf-106	112	18	.	.	PUNCT
gujaf-106	113	1	net	net	ADJ
gujaf-106	113	2	interest	interest	NOUN
gujaf-106	113	3	margin	margin	NOUN
gujaf-106	113	4	is	be	AUX
gujaf-106	113	5	well	well	ADV
gujaf-106	113	6	-	-	PUNCT
gujaf-106	113	7	thought	think	VERB
gujaf-106	113	8	-	-	PUNCT
gujaf-106	113	9	out	out	NOUN
gujaf-106	113	10	as	as	ADP
gujaf-106	113	11	a	a	DET
gujaf-106	113	12	useful	useful	ADJ
gujaf-106	113	13	tool	tool	NOUN
gujaf-106	113	14	for	for	ADP
gujaf-106	113	15	trailing	trail	VERB
gujaf-106	113	16	profitability	profitability	NOUN
gujaf-106	113	17	of	of	ADP
gujaf-106	113	18	bank	bank	NOUN
gujaf-106	113	19	investment	investment	NOUN
gujaf-106	113	20	and	and	CCONJ
gujaf-106	113	21	lending	lending	NOUN
gujaf-106	113	22	over	over	ADP
gujaf-106	113	23	a	a	DET
gujaf-106	113	24	specific	specific	ADJ
gujaf-106	113	25	period	period	NOUN
gujaf-106	113	26	of	of	ADP
gujaf-106	113	27	time	time	NOUN
gujaf-106	113	28	.	.	PUNCT
gujaf-106	114	1	it	it	PRON
gujaf-106	114	2	indicates	indicate	VERB
gujaf-106	114	3	the	the	DET
gujaf-106	114	4	spread	spread	NOUN
gujaf-106	114	5	of	of	ADP
gujaf-106	114	6	interest	interest	NOUN
gujaf-106	114	7	rate	rate	NOUN
gujaf-106	114	8	between	between	ADP
gujaf-106	114	9	loans	loan	NOUN
gujaf-106	114	10	and	and	CCONJ
gujaf-106	114	11	deposits	deposit	NOUN
gujaf-106	114	12	and	and	CCONJ
gujaf-106	114	13	in	in	ADP
gujaf-106	114	14	addition	addition	NOUN
gujaf-106	114	15	,	,	PUNCT
gujaf-106	114	16	the	the	DET
gujaf-106	114	17	transaction	transaction	NOUN
gujaf-106	114	18	costs	cost	NOUN
gujaf-106	114	19	and	and	CCONJ
gujaf-106	114	20	taxes	taxis	NOUN
gujaf-106	114	21	that	that	PRON
gujaf-106	114	22	are	be	AUX
gujaf-106	114	23	borne	bear	VERB
gujaf-106	114	24	directly	directly	ADV
gujaf-106	114	25	by	by	ADP
gujaf-106	114	26	borrowers	borrower	NOUN
gujaf-106	114	27	and	and	CCONJ
gujaf-106	114	28	savers	saver	NOUN
gujaf-106	114	29	respectively	respectively	ADV
gujaf-106	114	30	.	.	PUNCT
gujaf-106	115	1	according	accord	VERB
gujaf-106	115	2	to	to	ADP
gujaf-106	115	3	hijazeen	hijazeen	PROPN
gujaf-106	115	4	(	(	PUNCT
gujaf-106	115	5	2017	2017	NUM
gujaf-106	115	6	)	)	PUNCT
gujaf-106	115	7	ratio	ratio	NOUN
gujaf-106	115	8	of	of	ADP
gujaf-106	115	9	net	net	ADJ
gujaf-106	115	10	interest	interest	NOUN
gujaf-106	115	11	income	income	NOUN
gujaf-106	115	12	to	to	PART
gujaf-106	115	13	average	average	VERB
gujaf-106	115	14	earning	earn	VERB
gujaf-106	115	15	assets	asset	NOUN
gujaf-106	115	16	of	of	ADP
gujaf-106	115	17	banks	bank	NOUN
gujaf-106	115	18	is	be	AUX
gujaf-106	115	19	known	know	VERB
gujaf-106	115	20	as	as	ADP
gujaf-106	115	21	net	net	ADJ
gujaf-106	115	22	interest	interest	NOUN
gujaf-106	115	23	margin	margin	NOUN
gujaf-106	115	24	.	.	PUNCT
gujaf-106	116	1	theoretically	theoretically	ADV
gujaf-106	116	2	,	,	PUNCT
gujaf-106	116	3	trade	trade	NOUN
gujaf-106	116	4	-	-	PUNCT
gujaf-106	116	5	off	off	ADP
gujaf-106	116	6	theory	theory	NOUN
gujaf-106	116	7	hypothesizes	hypothesize	VERB
gujaf-106	116	8	what	what	PRON
gujaf-106	116	9	makes	make	VERB
gujaf-106	116	10	a	a	DET
gujaf-106	116	11	company	company	NOUN
gujaf-106	116	12	to	to	PART
gujaf-106	116	13	borrow	borrow	VERB
gujaf-106	116	14	up	up	ADP
gujaf-106	116	15	to	to	ADP
gujaf-106	116	16	a	a	DET
gujaf-106	116	17	certain	certain	ADJ
gujaf-106	116	18	margin	margin	NOUN
gujaf-106	116	19	tax	tax	NOUN
gujaf-106	116	20	-	-	PUNCT
gujaf-106	116	21	deductibility	deductibility	NOUN
gujaf-106	116	22	of	of	ADP
gujaf-106	116	23	interest	interest	NOUN
gujaf-106	116	24	payment	payment	NOUN
gujaf-106	116	25	.	.	PUNCT
gujaf-106	117	1	where	where	SCONJ
gujaf-106	117	2	interest	interest	NOUN
gujaf-106	117	3	tax	tax	NOUN
gujaf-106	117	4	shield	shield	NOUN
gujaf-106	117	5	present	present	ADJ
gujaf-106	117	6	value	value	NOUN
gujaf-106	117	7	is	be	AUX
gujaf-106	117	8	made	make	VERB
gujaf-106	117	9	up	up	ADP
gujaf-106	117	10	for	for	ADP
gujaf-106	117	11	by	by	ADP
gujaf-106	117	12	the	the	DET
gujaf-106	117	13	value	value	NOUN
gujaf-106	117	14	loss	loss	NOUN
gujaf-106	117	15	as	as	ADP
gujaf-106	117	16	a	a	DET
gujaf-106	117	17	result	result	NOUN
gujaf-106	117	18	of	of	ADP
gujaf-106	117	19	agency	agency	NOUN
gujaf-106	117	20	cost	cost	NOUN
gujaf-106	117	21	arising	arise	VERB
gujaf-106	117	22	from	from	ADP
gujaf-106	117	23	risky	risky	ADJ
gujaf-106	117	24	debt	debt	NOUN
gujaf-106	117	25	issued	issue	VERB
gujaf-106	117	26	and	and	CCONJ
gujaf-106	117	27	the	the	DET
gujaf-106	117	28	cost	cost	NOUN
gujaf-106	117	29	of	of	ADP
gujaf-106	117	30	likely	likely	ADJ
gujaf-106	117	31	liquidation	liquidation	NOUN
gujaf-106	117	32	or	or	CCONJ
gujaf-106	117	33	reorganization	reorganization	NOUN
gujaf-106	117	34	.	.	PUNCT
gujaf-106	118	1	based	base	VERB
gujaf-106	118	2	on	on	ADP
gujaf-106	118	3	miller	miller	PROPN
gujaf-106	118	4	(	(	PUNCT
gujaf-106	118	5	1977	1977	NUM
gujaf-106	118	6	)	)	PUNCT
gujaf-106	118	7	hypothesis	hypothesis	NOUN
gujaf-106	118	8	,	,	PUNCT
gujaf-106	118	9	the	the	DET
gujaf-106	118	10	proposition	proposition	NOUN
gujaf-106	118	11	of	of	ADP
gujaf-106	118	12	optimal	optimal	ADJ
gujaf-106	118	13	capital	capital	NOUN
gujaf-106	118	14	structure	structure	NOUN
gujaf-106	118	15	of	of	ADP
gujaf-106	118	16	corporation	corporation	NOUN
gujaf-106	118	17	,	,	PUNCT
gujaf-106	118	18	is	be	AUX
gujaf-106	118	19	a	a	DET
gujaf-106	118	20	function	function	NOUN
gujaf-106	118	21	of	of	ADP
gujaf-106	118	22	the	the	DET
gujaf-106	118	23	tradeoff	tradeoff	NOUN
gujaf-106	118	24	among	among	ADP
gujaf-106	118	25	current	current	ADJ
gujaf-106	118	26	tax	tax	NOUN
gujaf-106	118	27	shield	shield	NOUN
gujaf-106	118	28	advantage	advantage	NOUN
gujaf-106	118	29	from	from	ADP
gujaf-106	118	30	debt	debt	NOUN
gujaf-106	118	31	and	and	CCONJ
gujaf-106	118	32	higher	high	ADJ
gujaf-106	118	33	cost	cost	NOUN
gujaf-106	118	34	of	of	ADP
gujaf-106	118	35	bankruptcy	bankruptcy	NOUN
gujaf-106	118	36	as	as	ADP
gujaf-106	118	37	a	a	DET
gujaf-106	118	38	result	result	NOUN
gujaf-106	118	39	of	of	ADP
gujaf-106	118	40	the	the	DET
gujaf-106	118	41	higher	high	ADJ
gujaf-106	118	42	degree	degree	NOUN
gujaf-106	118	43	of	of	ADP
gujaf-106	118	44	indebtedness	indebtedness	NOUN
gujaf-106	118	45	.	.	PUNCT
gujaf-106	119	1	this	this	PRON
gujaf-106	119	2	is	be	AUX
gujaf-106	119	3	based	base	VERB
gujaf-106	119	4	on	on	ADP
gujaf-106	119	5	the	the	DET
gujaf-106	119	6	assumption	assumption	NOUN
gujaf-106	119	7	that	that	SCONJ
gujaf-106	119	8	corporations	corporation	NOUN
gujaf-106	119	9	will	will	AUX
gujaf-106	119	10	balance	balance	VERB
gujaf-106	119	11	the	the	DET
gujaf-106	119	12	financial	financial	ADJ
gujaf-106	119	13	distress	distress	NOUN
gujaf-106	119	14	costs	cost	NOUN
gujaf-106	119	15	against	against	ADP
gujaf-106	119	16	the	the	DET
gujaf-106	119	17	interest	interest	NOUN
gujaf-106	119	18	tax	tax	NOUN
gujaf-106	119	19	shields	shield	NOUN
gujaf-106	119	20	marginal	marginal	ADJ
gujaf-106	119	21	present	present	ADJ
gujaf-106	119	22	values	value	NOUN
gujaf-106	119	23	.	.	PUNCT
gujaf-106	120	1	in	in	ADP
gujaf-106	120	2	same	same	ADJ
gujaf-106	120	3	vein	vein	NOUN
gujaf-106	120	4	,	,	PUNCT
gujaf-106	120	5	the	the	DET
gujaf-106	120	6	trade	trade	NOUN
gujaf-106	120	7	-	-	PUNCT
gujaf-106	120	8	off	off	ADP
gujaf-106	120	9	model	model	NOUN
gujaf-106	120	10	indicates	indicate	VERB
gujaf-106	120	11	that	that	SCONJ
gujaf-106	120	12	ideal	ideal	ADJ
gujaf-106	120	13	capital	capital	NOUN
gujaf-106	120	14	structure	structure	NOUN
gujaf-106	120	15	exists	exist	VERB
gujaf-106	120	16	by	by	ADP
gujaf-106	120	17	creating	create	VERB
gujaf-106	120	18	certain	certain	ADJ
gujaf-106	120	19	level	level	NOUN
gujaf-106	120	20	of	of	ADP
gujaf-106	120	21	debt	debt	NOUN
gujaf-106	120	22	and	and	CCONJ
gujaf-106	120	23	progressively	progressively	ADV
gujaf-106	120	24	stirring	stir	VERB
gujaf-106	120	25	towards	towards	ADP
gujaf-106	120	26	the	the	DET
gujaf-106	120	27	target	target	NOUN
gujaf-106	120	28	level	level	NOUN
gujaf-106	120	29	.	.	PUNCT
gujaf-106	121	1	corporation	corporation	NOUN
gujaf-106	121	2	’s	’s	PART
gujaf-106	121	3	optimal	optimal	ADJ
gujaf-106	121	4	capital	capital	NOUN
gujaf-106	121	5	structure	structure	NOUN
gujaf-106	121	6	comprises	comprise	VERB
gujaf-106	121	7	tradeoff	tradeoff	NOUN
gujaf-106	121	8	between	between	ADP
gujaf-106	121	9	the	the	DET
gujaf-106	121	10	effect	effect	NOUN
gujaf-106	121	11	of	of	ADP
gujaf-106	121	12	personal	personal	ADJ
gujaf-106	121	13	tax	tax	NOUN
gujaf-106	121	14	and	and	CCONJ
gujaf-106	121	15	corporate	corporate	ADJ
gujaf-106	121	16	tax	tax	NOUN
gujaf-106	121	17	,	,	PUNCT
gujaf-106	121	18	agency	agency	NOUN
gujaf-106	121	19	cost	cost	NOUN
gujaf-106	121	20	and	and	CCONJ
gujaf-106	121	21	bankruptcy	bankruptcy	NOUN
gujaf-106	121	22	cost	cost	NOUN
gujaf-106	121	23	.	.	PUNCT
gujaf-106	122	1	tax	tax	NOUN
gujaf-106	122	2	and	and	CCONJ
gujaf-106	122	3	agency	agency	NOUN
gujaf-106	122	4	-	-	PUNCT
gujaf-106	122	5	based	base	VERB
gujaf-106	122	6	theories	theory	NOUN
gujaf-106	122	7	are	be	AUX
gujaf-106	122	8	part	part	NOUN
gujaf-106	122	9	of	of	ADP
gujaf-106	122	10	the	the	DET
gujaf-106	122	11	trade	trade	NOUN
gujaf-106	122	12	-	-	PUNCT
gujaf-106	122	13	off	off	ADP
gujaf-106	122	14	theory	theory	NOUN
gujaf-106	122	15	(	(	PUNCT
gujaf-106	122	16	cheng	cheng	PROPN
gujaf-106	122	17	&	&	CCONJ
gujaf-106	122	18	tzeng	tzeng	PROPN
gujaf-106	122	19	,	,	PUNCT
gujaf-106	122	20	2010	2010	NUM
gujaf-106	122	21	;	;	PUNCT
gujaf-106	122	22	harris	harris	PROPN
gujaf-106	122	23	&	&	CCONJ
gujaf-106	122	24	raviv	raviv	PROPN
gujaf-106	122	25	,	,	PUNCT
gujaf-106	122	26	1991	1991	NUM
gujaf-106	122	27	jensen	jensen	PROPN
gujaf-106	122	28	&	&	CCONJ
gujaf-106	122	29	meckling	meckling	PROPN
gujaf-106	122	30	,	,	PUNCT
gujaf-106	122	31	1976	1976	NUM
gujaf-106	122	32	)	)	PUNCT
gujaf-106	122	33	.	.	PUNCT
gujaf-106	123	1	it	it	PRON
gujaf-106	123	2	is	be	AUX
gujaf-106	123	3	worthy	worthy	ADJ
gujaf-106	123	4	to	to	PART
gujaf-106	123	5	note	note	VERB
gujaf-106	123	6	that	that	DET
gujaf-106	123	7	advantage	advantage	NOUN
gujaf-106	123	8	of	of	ADP
gujaf-106	123	9	taxation	taxation	NOUN
gujaf-106	123	10	is	be	AUX
gujaf-106	123	11	vital	vital	ADJ
gujaf-106	123	12	for	for	ADP
gujaf-106	123	13	regulated	regulated	ADJ
gujaf-106	123	14	,	,	PUNCT
gujaf-106	123	15	big	big	ADJ
gujaf-106	123	16	and	and	CCONJ
gujaf-106	123	17	dividend	dividend	NOUN
gujaf-106	123	18	paying	pay	VERB
gujaf-106	123	19	corporations	corporation	NOUN
gujaf-106	123	20	,	,	PUNCT
gujaf-106	123	21	that	that	SCONJ
gujaf-106	123	22	corporations	corporation	NOUN
gujaf-106	123	23	with	with	ADP
gujaf-106	123	24	perhaps	perhaps	ADV
gujaf-106	123	25	,	,	PUNCT
gujaf-106	123	26	higher	high	ADJ
gujaf-106	123	27	corporate	corporate	ADJ
gujaf-106	123	28	tax	tax	NOUN
gujaf-106	123	29	rate	rate	NOUN
gujaf-106	123	30	with	with	ADP
gujaf-106	123	31	large	large	ADJ
gujaf-106	123	32	tax	tax	NOUN
gujaf-106	123	33	incentive	incentive	NOUN
gujaf-106	123	34	using	use	VERB
gujaf-106	123	35	debt	debt	NOUN
gujaf-106	123	36	(	(	PUNCT
gujaf-106	123	37	desai	desai	PROPN
gujaf-106	123	38	&	&	CCONJ
gujaf-106	123	39	hines	hines	PROPN
gujaf-106	123	40	jr	jr	PROPN
gujaf-106	123	41	,	,	PUNCT
gujaf-106	123	42	1999	1999	NUM
gujaf-106	123	43	;	;	PUNCT
gujaf-106	123	44	graham	graham	PROPN
gujaf-106	123	45	&	&	CCONJ
gujaf-106	123	46	harvey	harvey	PROPN
gujaf-106	123	47	,	,	PUNCT
gujaf-106	123	48	2001	2001	NUM
gujaf-106	123	49	)	)	PUNCT
gujaf-106	123	50	.	.	PUNCT
gujaf-106	124	1	myers	myers	PROPN
gujaf-106	124	2	(	(	PUNCT
gujaf-106	124	3	1984	1984	NUM
gujaf-106	124	4	)	)	PUNCT
gujaf-106	124	5	opined	opine	VERB
gujaf-106	124	6	that	that	SCONJ
gujaf-106	124	7	corporation	corporation	NOUN
gujaf-106	124	8	reveals	reveal	VERB
gujaf-106	124	9	matching	match	VERB
gujaf-106	124	10	the	the	DET
gujaf-106	124	11	cost	cost	NOUN
gujaf-106	124	12	of	of	ADP
gujaf-106	124	13	interest	interest	NOUN
gujaf-106	124	14	tax	tax	NOUN
gujaf-106	124	15	shield	shield	NOUN
gujaf-106	124	16	against	against	ADP
gujaf-106	124	17	various	various	ADJ
gujaf-106	124	18	bankruptcy	bankruptcy	NOUN
gujaf-106	124	19	cost	cost	NOUN
gujaf-106	124	20	to	to	PART
gujaf-106	124	21	avoid	avoid	VERB
gujaf-106	124	22	financial	financial	ADJ
gujaf-106	124	23	awkwardness	awkwardness	NOUN
gujaf-106	124	24	.	.	PUNCT
gujaf-106	125	1	though	though	ADV
gujaf-106	125	2	,	,	PUNCT
gujaf-106	125	3	there	there	PRON
gujaf-106	125	4	exists	exist	VERB
gujaf-106	125	5	divergence	divergence	ADJ
gujaf-106	125	6	opinions	opinion	NOUN
gujaf-106	125	7	on	on	ADP
gujaf-106	125	8	how	how	SCONJ
gujaf-106	125	9	appreciated	appreciate	VERB
gujaf-106	125	10	the	the	DET
gujaf-106	125	11	tax	tax	NOUN
gujaf-106	125	12	shield	shield	NOUN
gujaf-106	125	13	are	be	AUX
gujaf-106	125	14	,	,	PUNCT
gujaf-106	125	15	if	if	SCONJ
gujaf-106	125	16	any	any	PRON
gujaf-106	125	17	,	,	PUNCT
gujaf-106	125	18	the	the	DET
gujaf-106	125	19	cost	cost	NOUN
gujaf-106	125	20	of	of	ADP
gujaf-106	125	21	financial	financial	ADJ
gujaf-106	125	22	awkwardness	awkwardness	NOUN
gujaf-106	125	23	remains	remain	VERB
gujaf-106	125	24	substantial	substantial	ADJ
gujaf-106	125	25	.	.	PUNCT
gujaf-106	126	1	therefore	therefore	ADV
gujaf-106	126	2	,	,	PUNCT
gujaf-106	126	3	corporations	corporation	NOUN
gujaf-106	126	4	are	be	AUX
gujaf-106	126	5	likely	likely	ADJ
gujaf-106	126	6	to	to	PART
gujaf-106	126	7	substitute	substitute	VERB
gujaf-106	126	8	debt	debt	NOUN
gujaf-106	126	9	for	for	ADP
gujaf-106	126	10	equity	equity	NOUN
gujaf-106	126	11	or	or	CCONJ
gujaf-106	126	12	equity	equity	NOUN
gujaf-106	126	13	for	for	ADP
gujaf-106	126	14	debt	debt	NOUN
gujaf-106	126	15	pending	pende	VERB
gujaf-106	126	16	the	the	DET
gujaf-106	126	17	maximization	maximization	NOUN
gujaf-106	126	18	of	of	ADP
gujaf-106	126	19	the	the	DET
gujaf-106	126	20	value	value	NOUN
gujaf-106	126	21	of	of	ADP
gujaf-106	126	22	the	the	DET
gujaf-106	126	23	firm	firm	NOUN
gujaf-106	126	24	.	.	PUNCT
gujaf-106	127	1	empirically	empirically	ADV
gujaf-106	127	2	,	,	PUNCT
gujaf-106	127	3	from	from	ADP
gujaf-106	127	4	the	the	DET
gujaf-106	127	5	international	international	ADJ
gujaf-106	127	6	perspective	perspective	NOUN
gujaf-106	127	7	,	,	PUNCT
gujaf-106	127	8	ramli	ramli	PROPN
gujaf-106	127	9	,	,	PUNCT
gujaf-106	127	10	latan	latan	PROPN
gujaf-106	127	11	,	,	PUNCT
gujaf-106	127	12	solovida	solovida	NOUN
gujaf-106	127	13	(	(	PUNCT
gujaf-106	127	14	2019	2019	NUM
gujaf-106	127	15	)	)	PUNCT
gujaf-106	127	16	examined	examine	VERB
gujaf-106	127	17	capital	capital	NOUN
gujaf-106	127	18	structure	structure	NOUN
gujaf-106	127	19	determinant	determinant	ADJ
gujaf-106	127	20	and	and	CCONJ
gujaf-106	127	21	financial	financial	ADJ
gujaf-106	127	22	performance	performance	NOUN
gujaf-106	127	23	of	of	ADP
gujaf-106	127	24	firm	firm	NOUN
gujaf-106	127	25	in	in	ADP
gujaf-106	127	26	malaysia	malaysia	PROPN
gujaf-106	127	27	and	and	CCONJ
gujaf-106	127	28	indonesia	indonesia	PROPN
gujaf-106	127	29	,	,	PUNCT
gujaf-106	127	30	using	use	VERB
gujaf-106	127	31	plssem	plssem	NOUN
gujaf-106	127	32	.	.	PUNCT
gujaf-106	128	1	the	the	DET
gujaf-106	128	2	variables	variable	NOUN
gujaf-106	128	3	used	use	VERB
gujaf-106	128	4	in	in	ADP
gujaf-106	128	5	the	the	DET
gujaf-106	128	6	study	study	NOUN
gujaf-106	128	7	are	be	AUX
gujaf-106	128	8	asset	asset	NOUN
gujaf-106	128	9	structure	structure	NOUN
gujaf-106	128	10	,	,	PUNCT
gujaf-106	128	11	growth	growth	NOUN
gujaf-106	128	12	opportunity	opportunity	NOUN
gujaf-106	128	13	,	,	PUNCT
gujaf-106	128	14	liquidity	liquidity	NOUN
gujaf-106	128	15	,	,	PUNCT
gujaf-106	128	16	non	non	ADJ
gujaf-106	128	17	-	-	ADJ
gujaf-106	128	18	debt	debt	ADJ
gujaf-106	128	19	tax	tax	NOUN
gujaf-106	128	20	shield	shield	NOUN
gujaf-106	128	21	,	,	PUNCT
gujaf-106	128	22	firm	firm	ADJ
gujaf-106	128	23	leverage	leverage	NOUN
gujaf-106	128	24	and	and	CCONJ
gujaf-106	128	25	rate	rate	NOUN
gujaf-106	128	26	of	of	ADP
gujaf-106	128	27	interest	interest	NOUN
gujaf-106	128	28	.	.	PUNCT
gujaf-106	129	1	finding	find	VERB
gujaf-106	129	2	provides	provide	VERB
gujaf-106	129	3	evidence	evidence	NOUN
gujaf-106	129	4	of	of	ADP
gujaf-106	129	5	capital	capital	NOUN
gujaf-106	129	6	structure	structure	NOUN
gujaf-106	129	7	4	4	NUM
gujaf-106	129	8	negatively	negatively	ADV
gujaf-106	129	9	affecting	affect	VERB
gujaf-106	129	10	performance	performance	NOUN
gujaf-106	129	11	of	of	ADP
gujaf-106	129	12	firm	firm	NOUN
gujaf-106	129	13	.	.	PUNCT
gujaf-106	130	1	le	le	PROPN
gujaf-106	130	2	and	and	CCONJ
gujaf-106	130	3	phan	phan	PROPN
gujaf-106	130	4	(	(	PUNCT
gujaf-106	130	5	2017	2017	NUM
gujaf-106	130	6	)	)	PUNCT
gujaf-106	130	7	evaluated	evaluate	VERB
gujaf-106	130	8	capital	capital	NOUN
gujaf-106	130	9	structure	structure	NOUN
gujaf-106	130	10	and	and	CCONJ
gujaf-106	130	11	firm	firm	ADJ
gujaf-106	130	12	performance	performance	NOUN
gujaf-106	130	13	from	from	ADP
gujaf-106	130	14	the	the	DET
gujaf-106	130	15	perspective	perspective	NOUN
gujaf-106	130	16	of	of	ADP
gujaf-106	130	17	developing	develop	VERB
gujaf-106	130	18	country	country	NOUN
gujaf-106	130	19	.	.	PUNCT
gujaf-106	131	1	the	the	DET
gujaf-106	131	2	listed	list	VERB
gujaf-106	131	3	variables	variable	NOUN
gujaf-106	131	4	used	use	VERB
gujaf-106	131	5	in	in	ADP
gujaf-106	131	6	the	the	DET
gujaf-106	131	7	study	study	NOUN
gujaf-106	131	8	are	be	AUX
gujaf-106	131	9	book	book	NOUN
gujaf-106	131	10	leverage	leverage	NOUN
gujaf-106	131	11	,	,	PUNCT
gujaf-106	131	12	market	market	NOUN
gujaf-106	131	13	leverage	leverage	NOUN
gujaf-106	131	14	,	,	PUNCT
gujaf-106	131	15	firm	firm	ADJ
gujaf-106	131	16	characteristics	characteristic	NOUN
gujaf-106	131	17	:	:	PUNCT
gujaf-106	131	18	growth	growth	NOUN
gujaf-106	131	19	,	,	PUNCT
gujaf-106	131	20	investment	investment	NOUN
gujaf-106	131	21	,	,	PUNCT
gujaf-106	131	22	liquidity	liquidity	NOUN
gujaf-106	131	23	,	,	PUNCT
gujaf-106	131	24	risk	risk	NOUN
gujaf-106	131	25	,	,	PUNCT
gujaf-106	131	26	dividend	dividend	NOUN
gujaf-106	131	27	,	,	PUNCT
gujaf-106	131	28	roa	roa	PROPN
gujaf-106	131	29	,	,	PUNCT
gujaf-106	131	30	roe	roe	PROPN
gujaf-106	131	31	,	,	PUNCT
gujaf-106	131	32	tobin	tobin	PROPN
gujaf-106	131	33	q	q	PROPN
gujaf-106	131	34	and	and	CCONJ
gujaf-106	131	35	cash	cash	NOUN
gujaf-106	131	36	flow	flow	NOUN
gujaf-106	131	37	.	.	PUNCT
gujaf-106	132	1	using	use	VERB
gujaf-106	132	2	,	,	PUNCT
gujaf-106	132	3	panel	panel	NOUN
gujaf-106	132	4	data	datum	NOUN
gujaf-106	132	5	analysis	analysis	NOUN
gujaf-106	132	6	,	,	PUNCT
gujaf-106	132	7	the	the	DET
gujaf-106	132	8	study	study	NOUN
gujaf-106	132	9	shows	show	VERB
gujaf-106	132	10	the	the	DET
gujaf-106	132	11	existence	existence	NOUN
gujaf-106	132	12	of	of	ADP
gujaf-106	132	13	negative	negative	ADJ
gujaf-106	132	14	impact	impact	NOUN
gujaf-106	132	15	of	of	ADP
gujaf-106	132	16	capital	capital	NOUN
gujaf-106	132	17	structure	structure	NOUN
gujaf-106	132	18	on	on	ADP
gujaf-106	132	19	firm	firm	ADJ
gujaf-106	132	20	performance	performance	NOUN
gujaf-106	132	21	.	.	PUNCT
gujaf-106	133	1	tifow	tifow	VERB
gujaf-106	133	2	and	and	CCONJ
gujaf-106	133	3	sayilir	sayilir	ADJ
gujaf-106	133	4	(	(	PUNCT
gujaf-106	133	5	2015	2015	NUM
gujaf-106	133	6	)	)	PUNCT
gujaf-106	133	7	examined	examine	VERB
gujaf-106	133	8	capital	capital	NOUN
gujaf-106	133	9	structure	structure	NOUN
gujaf-106	133	10	and	and	CCONJ
gujaf-106	133	11	firm	firm	ADJ
gujaf-106	133	12	performance	performance	NOUN
gujaf-106	133	13	during	during	ADP
gujaf-106	133	14	the	the	DET
gujaf-106	133	15	periods	period	NOUN
gujaf-106	133	16	of	of	ADP
gujaf-106	133	17	2008	2008	NUM
gujaf-106	133	18	and	and	CCONJ
gujaf-106	133	19	2013	2013	NUM
gujaf-106	133	20	,	,	PUNCT
gujaf-106	133	21	comprising	comprising	NOUN
gujaf-106	133	22	of	of	ADP
gujaf-106	133	23	130	130	NUM
gujaf-106	133	24	manufacturing	manufacturing	NOUN
gujaf-106	133	25	firms	firm	NOUN
gujaf-106	133	26	listed	list	VERB
gujaf-106	133	27	on	on	ADP
gujaf-106	133	28	borsa	borsa	PROPN
gujaf-106	133	29	istanbul	istanbul	PROPN
gujaf-106	133	30	using	use	VERB
gujaf-106	133	31	panel	panel	NOUN
gujaf-106	133	32	data	datum	NOUN
gujaf-106	133	33	analysis	analysis	NOUN
gujaf-106	133	34	.	.	PUNCT
gujaf-106	134	1	the	the	DET
gujaf-106	134	2	study	study	NOUN
gujaf-106	134	3	revealed	reveal	VERB
gujaf-106	134	4	a	a	DET
gujaf-106	134	5	negative	negative	ADJ
gujaf-106	134	6	significant	significant	ADJ
gujaf-106	134	7	relationship	relationship	NOUN
gujaf-106	134	8	between	between	ADP
gujaf-106	134	9	leverage	leverage	NOUN
gujaf-106	134	10	and	and	CCONJ
gujaf-106	134	11	performance	performance	NOUN
gujaf-106	134	12	of	of	ADP
gujaf-106	134	13	the	the	DET
gujaf-106	134	14	firms	firm	NOUN
gujaf-106	134	15	.	.	PUNCT
gujaf-106	135	1	basnet	basnet	PROPN
gujaf-106	135	2	(	(	PUNCT
gujaf-106	135	3	2015	2015	NUM
gujaf-106	135	4	)	)	PUNCT
gujaf-106	135	5	study	study	NOUN
gujaf-106	135	6	capital	capital	NOUN
gujaf-106	135	7	structure	structure	NOUN
gujaf-106	135	8	determinants	determinant	NOUN
gujaf-106	135	9	(	(	PUNCT
gujaf-106	135	10	profitability	profitability	NOUN
gujaf-106	135	11	,	,	PUNCT
gujaf-106	135	12	assets	asset	NOUN
gujaf-106	135	13	tangibility	tangibility	NOUN
gujaf-106	135	14	,	,	PUNCT
gujaf-106	135	15	size	size	NOUN
gujaf-106	135	16	,	,	PUNCT
gujaf-106	135	17	collateral	collateral	NOUN
gujaf-106	135	18	,	,	PUNCT
gujaf-106	135	19	business	business	NOUN
gujaf-106	135	20	risk	risk	NOUN
gujaf-106	135	21	dividends	dividend	NOUN
gujaf-106	135	22	,	,	PUNCT
gujaf-106	135	23	gdp	gdp	NOUN
gujaf-106	135	24	growth	growth	NOUN
gujaf-106	135	25	)	)	PUNCT
gujaf-106	135	26	and	and	CCONJ
gujaf-106	135	27	inflation	inflation	NOUN
gujaf-106	135	28	of	of	ADP
gujaf-106	135	29	commercial	commercial	ADJ
gujaf-106	135	30	banks	bank	NOUN
gujaf-106	135	31	in	in	ADP
gujaf-106	135	32	nepal	nepal	NOUN
gujaf-106	135	33	.	.	PUNCT
gujaf-106	136	1	using	use	VERB
gujaf-106	136	2	multiple	multiple	ADJ
gujaf-106	136	3	regressions	regression	NOUN
gujaf-106	136	4	,	,	PUNCT
gujaf-106	136	5	findings	finding	NOUN
gujaf-106	136	6	indicate	indicate	VERB
gujaf-106	136	7	internal	internal	ADJ
gujaf-106	136	8	factors	factor	NOUN
gujaf-106	136	9	were	be	AUX
gujaf-106	136	10	significant	significant	ADJ
gujaf-106	136	11	determinant	determinant	ADJ
gujaf-106	136	12	of	of	ADP
gujaf-106	136	13	capital	capital	NOUN
gujaf-106	136	14	structure	structure	NOUN
gujaf-106	136	15	.	.	PUNCT
gujaf-106	137	1	dao	dao	VERB
gujaf-106	137	2	and	and	CCONJ
gujaf-106	137	3	ta	ta	X
gujaf-106	137	4	(	(	PUNCT
gujaf-106	137	5	2020	2020	NUM
gujaf-106	137	6	)	)	PUNCT
gujaf-106	137	7	conducted	conduct	VERB
gujaf-106	137	8	meta	meta	ADJ
gujaf-106	137	9	-	-	PUNCT
gujaf-106	137	10	analysis	analysis	NOUN
gujaf-106	137	11	of	of	ADP
gujaf-106	137	12	capital	capital	NOUN
gujaf-106	137	13	structure	structure	NOUN
gujaf-106	137	14	and	and	CCONJ
gujaf-106	137	15	firm	firm	ADJ
gujaf-106	137	16	performance	performance	NOUN
gujaf-106	137	17	using	use	VERB
gujaf-106	137	18	340	340	NUM
gujaf-106	137	19	studies	study	NOUN
gujaf-106	137	20	chosen	choose	VERB
gujaf-106	137	21	from	from	ADP
gujaf-106	137	22	2004	2004	NUM
gujaf-106	137	23	to	to	ADP
gujaf-106	137	24	2019	2019	NUM
gujaf-106	137	25	with	with	ADP
gujaf-106	137	26	data	datum	NOUN
gujaf-106	137	27	range	range	NOUN
gujaf-106	137	28	from	from	ADP
gujaf-106	137	29	1998	1998	NUM
gujaf-106	137	30	to	to	ADP
gujaf-106	137	31	2017	2017	NUM
gujaf-106	137	32	.	.	PUNCT
gujaf-106	138	1	the	the	DET
gujaf-106	138	2	descriptive	descriptive	ADJ
gujaf-106	138	3	and	and	CCONJ
gujaf-106	138	4	quantitative	quantitative	ADJ
gujaf-106	138	5	analysis	analysis	NOUN
gujaf-106	138	6	conducted	conduct	VERB
gujaf-106	138	7	shows	show	VERB
gujaf-106	138	8	that	that	SCONJ
gujaf-106	138	9	corporate	corporate	ADJ
gujaf-106	138	10	performance	performance	NOUN
gujaf-106	138	11	is	be	AUX
gujaf-106	138	12	negatively	negatively	ADV
gujaf-106	138	13	related	relate	VERB
gujaf-106	138	14	to	to	ADP
gujaf-106	138	15	capital	capital	NOUN
gujaf-106	138	16	decisions	decision	NOUN
gujaf-106	138	17	.	.	PUNCT
gujaf-106	139	1	studies	study	NOUN
gujaf-106	139	2	on	on	ADP
gujaf-106	139	3	sub	sub	ADJ
gujaf-106	139	4	-	-	ADJ
gujaf-106	139	5	saharan	saharan	ADJ
gujaf-106	139	6	africa	africa	PROPN
gujaf-106	139	7	includes	include	VERB
gujaf-106	139	8	ebaid	ebaid	PROPN
gujaf-106	139	9	(	(	PUNCT
gujaf-106	139	10	2009	2009	NUM
gujaf-106	139	11	)	)	PUNCT
gujaf-106	139	12	which	which	PRON
gujaf-106	139	13	indicted	indict	VERB
gujaf-106	139	14	that	that	SCONJ
gujaf-106	139	15	capital	capital	NOUN
gujaf-106	139	16	structure	structure	NOUN
gujaf-106	139	17	mix	mix	NOUN
gujaf-106	139	18	has	have	VERB
gujaf-106	139	19	little	little	ADJ
gujaf-106	139	20	or	or	CCONJ
gujaf-106	139	21	no	no	PRON
gujaf-106	139	22	impact	impact	NOUN
gujaf-106	139	23	on	on	ADP
gujaf-106	139	24	firm	firm	ADJ
gujaf-106	139	25	performance	performance	NOUN
gujaf-106	139	26	in	in	ADP
gujaf-106	139	27	egypt	egypt	PROPN
gujaf-106	139	28	,	,	PUNCT
gujaf-106	139	29	while	while	SCONJ
gujaf-106	139	30	omollo	omollo	PROPN
gujaf-106	139	31	,	,	PUNCT
gujaf-106	139	32	muturi	muturi	NOUN
gujaf-106	139	33	and	and	CCONJ
gujaf-106	139	34	wanjare	wanjare	NOUN
gujaf-106	139	35	(	(	PUNCT
gujaf-106	139	36	2018	2018	NUM
gujaf-106	139	37	)	)	PUNCT
gujaf-106	139	38	examined	examine	VERB
gujaf-106	139	39	the	the	DET
gujaf-106	139	40	effects	effect	NOUN
gujaf-106	139	41	of	of	ADP
gujaf-106	139	42	debt	debt	NOUN
gujaf-106	139	43	structures	structure	NOUN
gujaf-106	139	44	on	on	ADP
gujaf-106	139	45	firm	firm	ADJ
gujaf-106	139	46	financial	financial	ADJ
gujaf-106	139	47	performance	performance	NOUN
gujaf-106	139	48	of	of	ADP
gujaf-106	139	49	listed	list	VERB
gujaf-106	139	50	companies	company	NOUN
gujaf-106	139	51	at	at	ADP
gujaf-106	139	52	the	the	DET
gujaf-106	139	53	nairobi	nairobi	PROPN
gujaf-106	139	54	securities	securities	PROPN
gujaf-106	139	55	exchange	exchange	PROPN
gujaf-106	139	56	and	and	CCONJ
gujaf-106	139	57	found	find	VERB
gujaf-106	139	58	negative	negative	ADJ
gujaf-106	139	59	and	and	CCONJ
gujaf-106	139	60	statistically	statistically	ADV
gujaf-106	139	61	significant	significant	ADJ
gujaf-106	139	62	of	of	ADP
gujaf-106	139	63	debt	debt	NOUN
gujaf-106	139	64	structure	structure	NOUN
gujaf-106	139	65	on	on	ADP
gujaf-106	139	66	returns	return	NOUN
gujaf-106	139	67	on	on	ADP
gujaf-106	139	68	assets	asset	NOUN
gujaf-106	139	69	.	.	PUNCT
gujaf-106	140	1	an	an	DET
gujaf-106	140	2	investigation	investigation	NOUN
gujaf-106	140	3	of	of	ADP
gujaf-106	140	4	the	the	DET
gujaf-106	140	5	firm	firm	ADJ
gujaf-106	140	6	level	level	NOUN
gujaf-106	140	7	determinants	determinant	NOUN
gujaf-106	140	8	of	of	ADP
gujaf-106	140	9	capital	capital	NOUN
gujaf-106	140	10	structure	structure	NOUN
gujaf-106	140	11	of	of	ADP
gujaf-106	140	12	62	62	NUM
gujaf-106	140	13	egyptian	egyptian	NOUN
gujaf-106	140	14	publicly	publicly	ADV
gujaf-106	140	15	traded	trade	VERB
gujaf-106	140	16	non	non	ADJ
gujaf-106	140	17	-	-	ADJ
gujaf-106	140	18	financial	financial	ADJ
gujaf-106	140	19	firms	firm	NOUN
gujaf-106	140	20	over	over	ADP
gujaf-106	140	21	the	the	DET
gujaf-106	140	22	time	time	NOUN
gujaf-106	140	23	period	period	NOUN
gujaf-106	140	24	from	from	ADP
gujaf-106	140	25	2003	2003	NUM
gujaf-106	140	26	to	to	ADP
gujaf-106	140	27	2016	2016	NUM
gujaf-106	140	28	shows	show	VERB
gujaf-106	140	29	that	that	SCONJ
gujaf-106	140	30	trade	trade	NOUN
gujaf-106	140	31	-	-	PUNCT
gujaf-106	140	32	off	off	NOUN
gujaf-106	140	33	and	and	CCONJ
gujaf-106	140	34	pecking	pecking	NOUN
gujaf-106	140	35	order	order	NOUN
gujaf-106	140	36	theories	theory	NOUN
gujaf-106	140	37	best	well	ADV
gujaf-106	140	38	describe	describe	VERB
gujaf-106	140	39	the	the	DET
gujaf-106	140	40	choice	choice	NOUN
gujaf-106	140	41	of	of	ADP
gujaf-106	140	42	capital	capital	NOUN
gujaf-106	140	43	structure	structure	NOUN
gujaf-106	140	44	(	(	PUNCT
gujaf-106	140	45	sakr	sakr	PROPN
gujaf-106	140	46	&	&	CCONJ
gujaf-106	140	47	bedeir	bedeir	NOUN
gujaf-106	140	48	,	,	PUNCT
gujaf-106	140	49	2019	2019	NUM
gujaf-106	140	50	)	)	PUNCT
gujaf-106	140	51	.	.	PUNCT
gujaf-106	141	1	studies	study	NOUN
gujaf-106	141	2	done	do	VERB
gujaf-106	141	3	on	on	ADP
gujaf-106	141	4	nigerian	nigerian	ADJ
gujaf-106	141	5	firms	firm	NOUN
gujaf-106	141	6	includes	include	VERB
gujaf-106	141	7	yakubu	yakubu	NOUN
gujaf-106	141	8	and	and	CCONJ
gujaf-106	141	9	olowe	olowe	NOUN
gujaf-106	141	10	(	(	PUNCT
gujaf-106	141	11	2019	2019	NUM
gujaf-106	141	12	)	)	PUNCT
gujaf-106	141	13	studied	study	VERB
gujaf-106	141	14	impact	impact	NOUN
gujaf-106	141	15	of	of	ADP
gujaf-106	141	16	capital	capital	NOUN
gujaf-106	141	17	structure	structure	NOUN
gujaf-106	141	18	on	on	ADP
gujaf-106	141	19	selected	select	VERB
gujaf-106	141	20	quoted	quote	VERB
gujaf-106	141	21	firms	firm	NOUN
gujaf-106	141	22	’	’	PART
gujaf-106	141	23	financial	financial	ADJ
gujaf-106	141	24	performance	performance	NOUN
gujaf-106	141	25	in	in	ADP
gujaf-106	141	26	nigeria	nigeria	PROPN
gujaf-106	141	27	.	.	PUNCT
gujaf-106	142	1	return	return	VERB
gujaf-106	142	2	on	on	ADP
gujaf-106	142	3	equity	equity	NOUN
gujaf-106	142	4	,	,	PUNCT
gujaf-106	142	5	short	short	ADJ
gujaf-106	142	6	term	term	NOUN
gujaf-106	142	7	debt	debt	NOUN
gujaf-106	142	8	,	,	PUNCT
gujaf-106	142	9	long	long	ADJ
gujaf-106	142	10	term	term	NOUN
gujaf-106	142	11	debt	debt	NOUN
gujaf-106	142	12	and	and	CCONJ
gujaf-106	142	13	debt	debt	NOUN
gujaf-106	142	14	/	/	SYM
gujaf-106	142	15	equity	equity	NOUN
gujaf-106	142	16	were	be	AUX
gujaf-106	142	17	the	the	DET
gujaf-106	142	18	variables	variable	NOUN
gujaf-106	142	19	adopted	adopt	VERB
gujaf-106	142	20	,	,	PUNCT
gujaf-106	142	21	in	in	ADP
gujaf-106	142	22	the	the	DET
gujaf-106	142	23	study	study	NOUN
gujaf-106	142	24	while	while	SCONJ
gujaf-106	142	25	analyses	analysis	NOUN
gujaf-106	142	26	were	be	AUX
gujaf-106	142	27	done	do	VERB
gujaf-106	142	28	using	use	VERB
gujaf-106	142	29	the	the	DET
gujaf-106	142	30	ordinary	ordinary	ADJ
gujaf-106	142	31	least	least	ADJ
gujaf-106	142	32	square	square	ADJ
gujaf-106	142	33	(	(	PUNCT
gujaf-106	142	34	ols	ol	NOUN
gujaf-106	142	35	)	)	PUNCT
gujaf-106	142	36	.	.	PUNCT
gujaf-106	143	1	findings	finding	NOUN
gujaf-106	143	2	discloses	disclose	VERB
gujaf-106	143	3	the	the	DET
gujaf-106	143	4	existence	existence	NOUN
gujaf-106	143	5	of	of	ADP
gujaf-106	143	6	positive	positive	ADJ
gujaf-106	143	7	and	and	CCONJ
gujaf-106	143	8	significant	significant	ADJ
gujaf-106	143	9	impact	impact	NOUN
gujaf-106	143	10	of	of	ADP
gujaf-106	143	11	shortand	shortand	NOUN
gujaf-106	143	12	long	long	ADJ
gujaf-106	143	13	-	-	PUNCT
gujaf-106	143	14	term	term	NOUN
gujaf-106	143	15	debt	debt	NOUN
gujaf-106	143	16	and	and	CCONJ
gujaf-106	143	17	ratio	ratio	NOUN
gujaf-106	143	18	of	of	ADP
gujaf-106	143	19	debt	debt	NOUN
gujaf-106	143	20	/	/	SYM
gujaf-106	143	21	equity	equity	NOUN
gujaf-106	143	22	on	on	ADP
gujaf-106	143	23	financial	financial	ADJ
gujaf-106	143	24	performance	performance	NOUN
gujaf-106	143	25	.	.	PUNCT
gujaf-106	144	1	oladeji	oladeji	NOUN
gujaf-106	144	2	,	,	PUNCT
gujaf-106	144	3	ikpefan	ikpefan	NOUN
gujaf-106	144	4	and	and	CCONJ
gujaf-106	144	5	olokoyo	olokoyo	PROPN
gujaf-106	144	6	(	(	PUNCT
gujaf-106	144	7	2015	2015	NUM
gujaf-106	144	8	)	)	PUNCT
gujaf-106	144	9	carried	carry	VERB
gujaf-106	144	10	out	out	ADP
gujaf-106	144	11	an	an	DET
gujaf-106	144	12	empirical	empirical	ADJ
gujaf-106	144	13	study	study	NOUN
gujaf-106	144	14	on	on	ADP
gujaf-106	144	15	petroleum	petroleum	NOUN
gujaf-106	144	16	industry	industry	NOUN
gujaf-106	144	17	’s	’s	PART
gujaf-106	144	18	capital	capital	NOUN
gujaf-106	144	19	structure	structure	NOUN
gujaf-106	144	20	and	and	CCONJ
gujaf-106	144	21	firms	firm	NOUN
gujaf-106	144	22	’	’	PART
gujaf-106	144	23	performance	performance	NOUN
gujaf-106	144	24	in	in	ADP
gujaf-106	144	25	nigeria	nigeria	PROPN
gujaf-106	144	26	.	.	PUNCT
gujaf-106	145	1	the	the	DET
gujaf-106	145	2	variables	variable	NOUN
gujaf-106	145	3	adopted	adopt	VERB
gujaf-106	145	4	in	in	ADP
gujaf-106	145	5	the	the	DET
gujaf-106	145	6	study	study	NOUN
gujaf-106	145	7	are	be	AUX
gujaf-106	145	8	firm	firm	ADJ
gujaf-106	145	9	size	size	NOUN
gujaf-106	145	10	,	,	PUNCT
gujaf-106	145	11	tax	tax	NOUN
gujaf-106	145	12	,	,	PUNCT
gujaf-106	145	13	past	past	ADJ
gujaf-106	145	14	period	period	NOUN
gujaf-106	145	15	return	return	NOUN
gujaf-106	145	16	on	on	ADP
gujaf-106	145	17	asset	asset	NOUN
gujaf-106	145	18	,	,	PUNCT
gujaf-106	145	19	and	and	CCONJ
gujaf-106	145	20	ratio	ratio	NOUN
gujaf-106	145	21	of	of	ADP
gujaf-106	145	22	total	total	ADJ
gujaf-106	145	23	debt	debt	NOUN
gujaf-106	145	24	to	to	ADP
gujaf-106	145	25	total	total	ADJ
gujaf-106	145	26	asset	asset	NOUN
gujaf-106	145	27	,	,	PUNCT
gujaf-106	145	28	while	while	SCONJ
gujaf-106	145	29	the	the	DET
gujaf-106	145	30	study	study	NOUN
gujaf-106	145	31	was	be	AUX
gujaf-106	145	32	conducted	conduct	VERB
gujaf-106	145	33	using	use	VERB
gujaf-106	145	34	panel	panel	NOUN
gujaf-106	145	35	data	datum	NOUN
gujaf-106	145	36	analysis	analysis	NOUN
gujaf-106	145	37	.	.	PUNCT
gujaf-106	146	1	the	the	DET
gujaf-106	146	2	study	study	NOUN
gujaf-106	146	3	found	find	VERB
gujaf-106	146	4	the	the	DET
gujaf-106	146	5	existence	existence	NOUN
gujaf-106	146	6	of	of	ADP
gujaf-106	146	7	negative	negative	ADJ
gujaf-106	146	8	relationship	relationship	NOUN
gujaf-106	146	9	between	between	ADP
gujaf-106	146	10	leverage	leverage	NOUN
gujaf-106	146	11	and	and	CCONJ
gujaf-106	146	12	firm	firm	ADJ
gujaf-106	146	13	performance	performance	NOUN
gujaf-106	146	14	,	,	PUNCT
gujaf-106	146	15	positive	positive	ADJ
gujaf-106	146	16	relationship	relationship	NOUN
gujaf-106	146	17	between	between	ADP
gujaf-106	146	18	the	the	DET
gujaf-106	146	19	explanatory	explanatory	ADJ
gujaf-106	146	20	variables	variable	NOUN
gujaf-106	146	21	(	(	PUNCT
gujaf-106	146	22	firm	firm	ADJ
gujaf-106	146	23	size	size	NOUN
gujaf-106	146	24	,	,	PUNCT
gujaf-106	146	25	tax	tax	NOUN
gujaf-106	146	26	and	and	CCONJ
gujaf-106	146	27	lagged	lag	VERB
gujaf-106	146	28	return	return	NOUN
gujaf-106	146	29	on	on	ADP
gujaf-106	146	30	asset	asset	NOUN
gujaf-106	146	31	)	)	PUNCT
gujaf-106	146	32	and	and	CCONJ
gujaf-106	146	33	firm	firm	ADJ
gujaf-106	146	34	performance	performance	NOUN
gujaf-106	146	35	.	.	PUNCT
gujaf-106	147	1	the	the	DET
gujaf-106	147	2	tests	test	NOUN
gujaf-106	147	3	of	of	ADP
gujaf-106	147	4	the	the	DET
gujaf-106	147	5	long	long	ADJ
gujaf-106	147	6	run	run	NOUN
gujaf-106	147	7	and	and	CCONJ
gujaf-106	147	8	short	short	ADJ
gujaf-106	147	9	run	run	NOUN
gujaf-106	147	10	dynamic	dynamic	ADJ
gujaf-106	147	11	of	of	ADP
gujaf-106	147	12	debt	debt	NOUN
gujaf-106	147	13	on	on	ADP
gujaf-106	147	14	firm‘s	firm‘s	PROPN
gujaf-106	147	15	performance	performance	NOUN
gujaf-106	147	16	,	,	PUNCT
gujaf-106	147	17	using	use	VERB
gujaf-106	147	18	the	the	DET
gujaf-106	147	19	panel	panel	NOUN
gujaf-106	147	20	cointegration	cointegration	NOUN
gujaf-106	147	21	model	model	NOUN
gujaf-106	147	22	,	,	PUNCT
gujaf-106	147	23	fully	fully	ADV
gujaf-106	147	24	modified	modify	VERB
gujaf-106	147	25	ordinary	ordinary	ADJ
gujaf-106	147	26	least	least	ADV
gujaf-106	147	27	square	square	ADJ
gujaf-106	147	28	and	and	CCONJ
gujaf-106	147	29	error	error	NOUN
gujaf-106	147	30	correction	correction	NOUN
gujaf-106	147	31	model	model	NOUN
gujaf-106	147	32	indicates	indicate	VERB
gujaf-106	147	33	the	the	DET
gujaf-106	147	34	existence	existence	NOUN
gujaf-106	147	35	of	of	ADP
gujaf-106	147	36	long	long	ADJ
gujaf-106	147	37	run	run	NOUN
gujaf-106	147	38	relationship	relationship	NOUN
gujaf-106	147	39	between	between	ADP
gujaf-106	147	40	debt	debt	NOUN
gujaf-106	147	41	and	and	CCONJ
gujaf-106	147	42	firm	firm	ADJ
gujaf-106	147	43	performance	performance	NOUN
gujaf-106	147	44	(	(	PUNCT
gujaf-106	147	45	ibrahim	ibrahim	PROPN
gujaf-106	147	46	&	&	CCONJ
gujaf-106	147	47	nageri	nageri	PROPN
gujaf-106	147	48	,	,	PUNCT
gujaf-106	147	49	2020	2020	NUM
gujaf-106	147	50	)	)	PUNCT
gujaf-106	147	51	.	.	PUNCT
gujaf-106	148	1	most	most	ADJ
gujaf-106	148	2	studies	study	NOUN
gujaf-106	148	3	mainly	mainly	ADV
gujaf-106	148	4	conduct	conduct	VERB
gujaf-106	148	5	regression	regression	NOUN
gujaf-106	148	6	analysis	analysis	NOUN
gujaf-106	148	7	or	or	CCONJ
gujaf-106	148	8	generalized	generalized	ADJ
gujaf-106	148	9	method	method	NOUN
gujaf-106	148	10	of	of	ADP
gujaf-106	148	11	moments	moment	NOUN
gujaf-106	148	12	(	(	PUNCT
gujaf-106	148	13	gmm	gmm	NOUN
gujaf-106	148	14	)	)	PUNCT
gujaf-106	148	15	and	and	CCONJ
gujaf-106	148	16	similar	similar	ADJ
gujaf-106	148	17	analysis	analysis	NOUN
gujaf-106	148	18	using	use	VERB
gujaf-106	148	19	panel	panel	NOUN
gujaf-106	148	20	data	datum	NOUN
gujaf-106	148	21	,	,	PUNCT
gujaf-106	148	22	this	this	DET
gujaf-106	148	23	study	study	NOUN
gujaf-106	148	24	contribution	contribution	NOUN
gujaf-106	148	25	to	to	ADP
gujaf-106	148	26	the	the	DET
gujaf-106	148	27	body	body	NOUN
gujaf-106	148	28	of	of	ADP
gujaf-106	148	29	literature	literature	NOUN
gujaf-106	148	30	is	be	AUX
gujaf-106	148	31	by	by	ADP
gujaf-106	148	32	the	the	DET
gujaf-106	148	33	use	use	NOUN
gujaf-106	148	34	of	of	ADP
gujaf-106	148	35	5	5	NUM
gujaf-106	148	36	net	net	ADJ
gujaf-106	148	37	interest	interest	NOUN
gujaf-106	148	38	margin	margin	NOUN
gujaf-106	148	39	as	as	ADP
gujaf-106	148	40	a	a	DET
gujaf-106	148	41	measure	measure	NOUN
gujaf-106	148	42	of	of	ADP
gujaf-106	148	43	profitability	profitability	NOUN
gujaf-106	148	44	which	which	PRON
gujaf-106	148	45	only	only	ADV
gujaf-106	148	46	applies	apply	VERB
gujaf-106	148	47	to	to	ADP
gujaf-106	148	48	banking	bank	VERB
gujaf-106	148	49	financial	financial	ADJ
gujaf-106	148	50	institution	institution	NOUN
gujaf-106	148	51	.	.	PUNCT
gujaf-106	149	1	3	3	X
gujaf-106	149	2	.	.	X
gujaf-106	149	3	methodology	methodology	NOUN
gujaf-106	149	4	and	and	CCONJ
gujaf-106	149	5	model	model	NOUN
gujaf-106	149	6	specification	specification	NOUN
gujaf-106	149	7	this	this	DET
gujaf-106	149	8	section	section	NOUN
gujaf-106	149	9	consists	consist	VERB
gujaf-106	149	10	of	of	ADP
gujaf-106	149	11	model	model	NOUN
gujaf-106	149	12	specification	specification	NOUN
gujaf-106	149	13	,	,	PUNCT
gujaf-106	149	14	sources	source	NOUN
gujaf-106	149	15	of	of	ADP
gujaf-106	149	16	data	datum	NOUN
gujaf-106	149	17	,	,	PUNCT
gujaf-106	149	18	method	method	NOUN
gujaf-106	149	19	of	of	ADP
gujaf-106	149	20	data	datum	NOUN
gujaf-106	149	21	analysis	analysis	NOUN
gujaf-106	149	22	,	,	PUNCT
gujaf-106	149	23	data	datum	NOUN
gujaf-106	149	24	description	description	NOUN
gujaf-106	149	25	and	and	CCONJ
gujaf-106	149	26	apriori	apriori	NOUN
gujaf-106	149	27	-	-	PUNCT
gujaf-106	149	28	expectation	expectation	NOUN
gujaf-106	149	29	.	.	PUNCT
gujaf-106	150	1	the	the	DET
gujaf-106	150	2	panel	panel	NOUN
gujaf-106	150	3	data	data	VERB
gujaf-106	150	4	analysis	analysis	NOUN
gujaf-106	150	5	was	be	AUX
gujaf-106	150	6	employed	employ	VERB
gujaf-106	150	7	using	use	VERB
gujaf-106	150	8	the	the	DET
gujaf-106	150	9	fixed	fix	VERB
gujaf-106	150	10	and	and	CCONJ
gujaf-106	150	11	random	random	ADJ
gujaf-106	150	12	effect	effect	NOUN
gujaf-106	150	13	models	model	NOUN
gujaf-106	150	14	.	.	PUNCT
gujaf-106	151	1	the	the	DET
gujaf-106	151	2	selection	selection	NOUN
gujaf-106	151	3	between	between	ADP
gujaf-106	151	4	the	the	DET
gujaf-106	151	5	fixed	fix	VERB
gujaf-106	151	6	effect	effect	NOUN
gujaf-106	151	7	and	and	CCONJ
gujaf-106	151	8	random	random	ADJ
gujaf-106	151	9	effect	effect	NOUN
gujaf-106	151	10	models	model	NOUN
gujaf-106	151	11	depends	depend	VERB
gujaf-106	151	12	on	on	ADP
gujaf-106	151	13	the	the	DET
gujaf-106	151	14	objective	objective	NOUN
gujaf-106	151	15	of	of	ADP
gujaf-106	151	16	the	the	DET
gujaf-106	151	17	analysis	analysis	NOUN
gujaf-106	151	18	,	,	PUNCT
gujaf-106	151	19	and	and	CCONJ
gujaf-106	151	20	problems	problem	NOUN
gujaf-106	151	21	concerning	concern	VERB
gujaf-106	151	22	the	the	DET
gujaf-106	151	23	exogeneity	exogeneity	NOUN
gujaf-106	151	24	of	of	ADP
gujaf-106	151	25	the	the	DET
gujaf-106	151	26	explanatory	explanatory	ADJ
gujaf-106	151	27	variables	variable	NOUN
gujaf-106	151	28	.	.	PUNCT
gujaf-106	152	1	the	the	DET
gujaf-106	152	2	model	model	NOUN
gujaf-106	152	3	used	use	VERB
gujaf-106	152	4	to	to	PART
gujaf-106	152	5	achieve	achieve	VERB
gujaf-106	152	6	the	the	DET
gujaf-106	152	7	objective	objective	NOUN
gujaf-106	152	8	was	be	AUX
gujaf-106	152	9	adapted	adapt	VERB
gujaf-106	152	10	from	from	ADP
gujaf-106	152	11	the	the	DET
gujaf-106	152	12	study	study	NOUN
gujaf-106	152	13	of	of	ADP
gujaf-106	152	14	ajibola	ajibola	PROPN
gujaf-106	152	15	,	,	PUNCT
gujaf-106	152	16	wisdom	wisdom	NOUN
gujaf-106	152	17	and	and	CCONJ
gujaf-106	152	18	qudus	qudus	NOUN
gujaf-106	152	19	(	(	PUNCT
gujaf-106	152	20	2018	2018	NUM
gujaf-106	152	21	)	)	PUNCT
gujaf-106	152	22	which	which	PRON
gujaf-106	152	23	was	be	AUX
gujaf-106	152	24	modified	modify	VERB
gujaf-106	152	25	and	and	CCONJ
gujaf-106	152	26	specified	specify	VERB
gujaf-106	152	27	as	as	ADP
gujaf-106	152	28	:	:	PUNCT
gujaf-106	152	29	3.1	3.1	NUM
gujaf-106	152	30	thus	thus	ADV
gujaf-106	152	31	,	,	PUNCT
gujaf-106	152	32	the	the	DET
gujaf-106	152	33	model	model	NOUN
gujaf-106	152	34	is	be	AUX
gujaf-106	152	35	written	write	VERB
gujaf-106	152	36	in	in	ADP
gujaf-106	152	37	linear	linear	ADJ
gujaf-106	152	38	form	form	NOUN
gujaf-106	152	39	as	as	ADP
gujaf-106	152	40	:	:	PUNCT
gujaf-106	152	41	3.2	3.2	NUM
gujaf-106	152	42	econometrically	econometrically	ADV
gujaf-106	152	43	,	,	PUNCT
gujaf-106	152	44	it	it	PRON
gujaf-106	152	45	can	can	AUX
gujaf-106	152	46	be	be	AUX
gujaf-106	152	47	written	write	VERB
gujaf-106	152	48	thus	thus	ADV
gujaf-106	152	49	:	:	PUNCT
gujaf-106	152	50	3.3	3.3	NUM
gujaf-106	152	51	where	where	SCONJ
gujaf-106	152	52	:	:	PUNCT
gujaf-106	152	53	nim=	nim=	PROPN
gujaf-106	152	54	net	net	ADJ
gujaf-106	152	55	interest	interest	NOUN
gujaf-106	152	56	margin	margin	NOUN
gujaf-106	152	57	ltda=	ltda=	NUM
gujaf-106	152	58	long	long	ADJ
gujaf-106	152	59	-	-	PUNCT
gujaf-106	152	60	term	term	NOUN
gujaf-106	152	61	debt	debt	NOUN
gujaf-106	152	62	/	/	SYM
gujaf-106	152	63	total	total	ADJ
gujaf-106	152	64	assets	asset	NOUN
gujaf-106	152	65	tdta=	tdta=	NUM
gujaf-106	152	66	total	total	ADJ
gujaf-106	152	67	debt	debt	NOUN
gujaf-106	152	68	/	/	SYM
gujaf-106	152	69	total	total	ADJ
gujaf-106	152	70	assets	asset	NOUN
gujaf-106	152	71	,	,	PUNCT
gujaf-106	152	72	ta=	ta=	PROPN
gujaf-106	152	73	natural	natural	ADJ
gujaf-106	152	74	log	log	NOUN
gujaf-106	152	75	of	of	ADP
gujaf-106	152	76	total	total	ADJ
gujaf-106	152	77	assets	asset	NOUN
gujaf-106	152	78	,	,	PUNCT
gujaf-106	152	79	and	and	CCONJ
gujaf-106	152	80	rsk=	rsk=	NOUN
gujaf-106	152	81	risk	risk	NOUN
gujaf-106	152	82	teta	teta	NOUN
gujaf-106	152	83	=	=	SYM
gujaf-106	152	84	total	total	ADJ
gujaf-106	152	85	equity	equity	NOUN
gujaf-106	152	86	/	/	SYM
gujaf-106	152	87	total	total	ADJ
gujaf-106	152	88	assets	asset	NOUN
gujaf-106	152	89	ta=	ta=	VERB
gujaf-106	152	90	natural	natural	ADJ
gujaf-106	152	91	logarithm	logarithm	NOUN
gujaf-106	152	92	to	to	ADP
gujaf-106	152	93	total	total	ADJ
gujaf-106	152	94	assets	asset	NOUN
gujaf-106	152	95	,	,	PUNCT
gujaf-106	152	96	ite	ite	NOUN
gujaf-106	152	97	=	=	VERB
gujaf-106	152	98	income	income	NOUN
gujaf-106	152	99	tax	tax	NOUN
gujaf-106	152	100	expense	expense	NOUN
gujaf-106	152	101	/	/	SYM
gujaf-106	152	102	earnings	earning	NOUN
gujaf-106	152	103	before	before	ADP
gujaf-106	152	104	taxes	taxis	NOUN
gujaf-106	152	105	a	a	PRON
gujaf-106	152	106	-	-	PUNCT
gujaf-106	152	107	priori	priori	ADJ
gujaf-106	152	108	expectation	expectation	NOUN
gujaf-106	152	109	mathematically	mathematically	ADV
gujaf-106	152	110	,	,	PUNCT
gujaf-106	152	111	it	it	PRON
gujaf-106	152	112	can	can	AUX
gujaf-106	152	113	be	be	AUX
gujaf-106	152	114	written	write	VERB
gujaf-106	152	115	as	as	ADP
gujaf-106	152	116	:	:	PUNCT
gujaf-106	152	117	β1	β1	PROPN
gujaf-106	152	118	,	,	PUNCT
gujaf-106	152	119	β2	β2	NOUN
gujaf-106	152	120	and	and	CCONJ
gujaf-106	152	121	β3	β3	VERB
gujaf-106	152	122	>	>	X
gujaf-106	152	123	0	0	NUM
gujaf-106	153	1	it	it	PRON
gujaf-106	153	2	is	be	AUX
gujaf-106	153	3	expected	expect	VERB
gujaf-106	153	4	that	that	SCONJ
gujaf-106	153	5	there	there	PRON
gujaf-106	153	6	will	will	AUX
gujaf-106	153	7	be	be	AUX
gujaf-106	153	8	a	a	DET
gujaf-106	153	9	positive	positive	ADJ
gujaf-106	153	10	impact	impact	NOUN
gujaf-106	153	11	of	of	ADP
gujaf-106	153	12	capital	capital	NOUN
gujaf-106	153	13	structure	structure	NOUN
gujaf-106	153	14	on	on	ADP
gujaf-106	153	15	net	net	ADJ
gujaf-106	153	16	interest	interest	NOUN
gujaf-106	153	17	margin	margin	NOUN
gujaf-106	153	18	of	of	ADP
gujaf-106	153	19	deposit	deposit	NOUN
gujaf-106	153	20	money	money	NOUN
gujaf-106	153	21	banks	bank	NOUN
gujaf-106	153	22	in	in	ADP
gujaf-106	153	23	nigeria	nigeria	PROPN
gujaf-106	153	24	.	.	PUNCT
gujaf-106	154	1	the	the	DET
gujaf-106	154	2	data	datum	NOUN
gujaf-106	154	3	for	for	ADP
gujaf-106	154	4	this	this	DET
gujaf-106	154	5	study	study	NOUN
gujaf-106	154	6	is	be	AUX
gujaf-106	154	7	secondary	secondary	ADJ
gujaf-106	154	8	in	in	ADP
gujaf-106	154	9	nature	nature	NOUN
gujaf-106	154	10	implying	imply	VERB
gujaf-106	154	11	that	that	SCONJ
gujaf-106	154	12	the	the	DET
gujaf-106	154	13	secondary	secondary	ADJ
gujaf-106	154	14	data	datum	NOUN
gujaf-106	154	15	was	be	AUX
gujaf-106	154	16	obtained	obtain	VERB
gujaf-106	154	17	from	from	ADP
gujaf-106	154	18	central	central	ADJ
gujaf-106	154	19	bank	bank	NOUN
gujaf-106	154	20	statistical	statistical	ADJ
gujaf-106	154	21	bulletin	bulletin	NOUN
gujaf-106	154	22	and	and	CCONJ
gujaf-106	154	23	financial	financial	ADJ
gujaf-106	154	24	statement	statement	NOUN
gujaf-106	154	25	of	of	ADP
gujaf-106	154	26	the	the	DET
gujaf-106	154	27	selected	select	VERB
gujaf-106	154	28	deposit	deposit	NOUN
gujaf-106	154	29	money	money	NOUN
gujaf-106	154	30	banks	bank	NOUN
gujaf-106	154	31	.	.	PUNCT
gujaf-106	155	1	method	method	NOUN
gujaf-106	155	2	of	of	ADP
gujaf-106	155	3	data	datum	NOUN
gujaf-106	155	4	analysis	analysis	NOUN
gujaf-106	155	5	the	the	DET
gujaf-106	155	6	panel	panel	NOUN
gujaf-106	155	7	data	datum	NOUN
gujaf-106	155	8	analysis	analysis	NOUN
gujaf-106	155	9	was	be	AUX
gujaf-106	155	10	employed	employ	VERB
gujaf-106	155	11	using	use	VERB
gujaf-106	155	12	the	the	DET
gujaf-106	155	13	fixed	fix	VERB
gujaf-106	155	14	and	and	CCONJ
gujaf-106	155	15	random	random	ADJ
gujaf-106	155	16	effect	effect	NOUN
gujaf-106	155	17	models	model	NOUN
gujaf-106	155	18	.	.	PUNCT
gujaf-106	156	1	the	the	DET
gujaf-106	156	2	selection	selection	NOUN
gujaf-106	156	3	between	between	ADP
gujaf-106	156	4	the	the	DET
gujaf-106	156	5	fixed	fix	VERB
gujaf-106	156	6	effect	effect	NOUN
gujaf-106	156	7	and	and	CCONJ
gujaf-106	156	8	random	random	ADJ
gujaf-106	156	9	effect	effect	NOUN
gujaf-106	156	10	models	model	NOUN
gujaf-106	156	11	depends	depend	VERB
gujaf-106	156	12	on	on	ADP
gujaf-106	156	13	the	the	DET
gujaf-106	156	14	objective	objective	NOUN
gujaf-106	156	15	of	of	ADP
gujaf-106	156	16	the	the	DET
gujaf-106	156	17	analysis	analysis	NOUN
gujaf-106	156	18	,	,	PUNCT
gujaf-106	156	19	and	and	CCONJ
gujaf-106	156	20	problems	problem	NOUN
gujaf-106	156	21	concerning	concern	VERB
gujaf-106	156	22	the	the	DET
gujaf-106	156	23	exogeneity	exogeneity	NOUN
gujaf-106	156	24	of	of	ADP
gujaf-106	156	25	the	the	DET
gujaf-106	156	26	explanatory	explanatory	ADJ
gujaf-106	156	27	variables	variable	NOUN
gujaf-106	156	28	.	.	PUNCT
gujaf-106	157	1	the	the	DET
gujaf-106	157	2	population	population	NOUN
gujaf-106	157	3	of	of	ADP
gujaf-106	157	4	the	the	DET
gujaf-106	157	5	study	study	NOUN
gujaf-106	157	6	is	be	AUX
gujaf-106	157	7	the	the	DET
gujaf-106	157	8	14	14	NUM
gujaf-106	157	9	listed	list	VERB
gujaf-106	157	10	banks	bank	NOUN
gujaf-106	157	11	at	at	ADP
gujaf-106	157	12	nse	nse	NOUN
gujaf-106	157	13	.	.	PUNCT
gujaf-106	158	1	the	the	DET
gujaf-106	158	2	study	study	NOUN
gujaf-106	158	3	was	be	AUX
gujaf-106	158	4	based	base	VERB
gujaf-106	158	5	on	on	ADP
gujaf-106	158	6	the	the	DET
gujaf-106	158	7	six	six	NUM
gujaf-106	158	8	systemically	systemically	ADV
gujaf-106	158	9	important	important	ADJ
gujaf-106	158	10	banks	bank	NOUN
gujaf-106	158	11	in	in	ADP
gujaf-106	158	12	nigeria	nigeria	PROPN
gujaf-106	158	13	and	and	CCONJ
gujaf-106	158	14	covered	cover	VERB
gujaf-106	158	15	the	the	DET
gujaf-106	158	16	period	period	NOUN
gujaf-106	158	17	of	of	ADP
gujaf-106	158	18	2012	2012	NUM
gujaf-106	158	19	to	to	ADP
gujaf-106	158	20	2020	2020	NUM
gujaf-106	158	21	.	.	PUNCT
gujaf-106	159	1	results	result	NOUN
gujaf-106	159	2	and	and	CCONJ
gujaf-106	159	3	discussion	discussion	NOUN
gujaf-106	159	4	this	this	DET
gujaf-106	159	5	section	section	NOUN
gujaf-106	159	6	presents	present	VERB
gujaf-106	159	7	the	the	DET
gujaf-106	159	8	analysis	analysis	NOUN
gujaf-106	159	9	and	and	CCONJ
gujaf-106	159	10	results	result	NOUN
gujaf-106	159	11	and	and	CCONJ
gujaf-106	159	12	the	the	DET
gujaf-106	159	13	interpretation	interpretation	NOUN
gujaf-106	159	14	.	.	PUNCT
gujaf-106	160	1	6	6	NUM
gujaf-106	160	2	table	table	NOUN
gujaf-106	160	3	1	1	NUM
gujaf-106	160	4	:	:	PUNCT
gujaf-106	160	5	correlation	correlation	NOUN
gujaf-106	160	6	matrix	matrix	NOUN
gujaf-106	160	7	for	for	ADP
gujaf-106	160	8	multicollinearity	multicollinearity	NOUN
gujaf-106	160	9	test	test	NOUN
gujaf-106	160	10	variables	variable	NOUN
gujaf-106	160	11	ltda	ltda	PROPN
gujaf-106	160	12	tdta	tdta	PROPN
gujaf-106	160	13	teta	teta	PROPN
gujaf-106	160	14	ta	ta	PROPN
gujaf-106	160	15	rsk	rsk	PROPN
gujaf-106	160	16	ite	ite	PROPN
gujaf-106	160	17	ltda	ltda	PROPN
gujaf-106	160	18	1	1	NUM
gujaf-106	160	19	tdta	tdta	PROPN
gujaf-106	160	20	-0.05	-0.05	NUM
gujaf-106	160	21	1	1	NUM
gujaf-106	160	22	teta	teta	PROPN
gujaf-106	160	23	0.29	0.29	NUM
gujaf-106	160	24	-0.14	-0.14	NUM
gujaf-106	160	25	1	1	NUM
gujaf-106	160	26	ta	ta	ADP
gujaf-106	160	27	0.02	0.02	NUM
gujaf-106	160	28	-0.16	-0.16	NUM
gujaf-106	160	29	0.10	0.10	NUM
gujaf-106	160	30	1	1	NUM
gujaf-106	160	31	rsk	rsk	PROPN
gujaf-106	160	32	0.02	0.02	NUM
gujaf-106	160	33	-0.10	-0.10	NUM
gujaf-106	160	34	0.04	0.04	NUM
gujaf-106	160	35	0.46	0.46	NUM
gujaf-106	160	36	1	1	NUM
gujaf-106	160	37	ite	ite	PROPN
gujaf-106	160	38	0.04	0.04	NUM
gujaf-106	160	39	-0.31	-0.31	NUM
gujaf-106	160	40	-0.11	-0.11	NUM
gujaf-106	160	41	0.51	0.51	NUM
gujaf-106	160	42	0.44	0.44	NUM
gujaf-106	160	43	1	1	NUM
gujaf-106	160	44	source	source	NOUN
gujaf-106	160	45	:	:	PUNCT
gujaf-106	160	46	author	author	NOUN
gujaf-106	160	47	’s	’s	PART
gujaf-106	160	48	computation	computation	NOUN
gujaf-106	160	49	2021	2021	NUM
gujaf-106	160	50	using	use	VERB
gujaf-106	160	51	stata	stata	NOUN
gujaf-106	160	52	14.2	14.2	NUM
gujaf-106	160	53	multicolinearity	multicolinearity	NOUN
gujaf-106	160	54	is	be	AUX
gujaf-106	160	55	a	a	DET
gujaf-106	160	56	foremost	foremost	ADJ
gujaf-106	160	57	problem	problem	NOUN
gujaf-106	160	58	in	in	ADP
gujaf-106	160	59	multiple	multiple	ADJ
gujaf-106	160	60	regression	regression	NOUN
gujaf-106	160	61	models	model	NOUN
gujaf-106	160	62	because	because	SCONJ
gujaf-106	160	63	it	it	PRON
gujaf-106	160	64	leads	lead	VERB
gujaf-106	160	65	to	to	PART
gujaf-106	160	66	bias	bias	VERB
gujaf-106	160	67	estimates	estimate	NOUN
gujaf-106	160	68	of	of	ADP
gujaf-106	160	69	parameters	parameter	NOUN
gujaf-106	160	70	and	and	CCONJ
gujaf-106	160	71	thus	thus	ADV
gujaf-106	160	72	renders	render	VERB
gujaf-106	160	73	the	the	DET
gujaf-106	160	74	regression	regression	NOUN
gujaf-106	160	75	estimates	estimate	NOUN
gujaf-106	160	76	spurious	spurious	ADJ
gujaf-106	160	77	.	.	PUNCT
gujaf-106	161	1	pair	pair	NOUN
gujaf-106	161	2	-	-	PUNCT
gujaf-106	161	3	wise	wise	ADJ
gujaf-106	161	4	correlation	correlation	NOUN
gujaf-106	161	5	test	test	NOUN
gujaf-106	161	6	was	be	AUX
gujaf-106	161	7	conducted	conduct	VERB
gujaf-106	161	8	to	to	PART
gujaf-106	161	9	examine	examine	VERB
gujaf-106	161	10	the	the	DET
gujaf-106	161	11	existence	existence	NOUN
gujaf-106	161	12	of	of	ADP
gujaf-106	161	13	multicolinearity	multicolinearity	NOUN
gujaf-106	161	14	.	.	PUNCT
gujaf-106	162	1	table	table	NOUN
gujaf-106	162	2	1	1	NUM
gujaf-106	162	3	shows	show	VERB
gujaf-106	162	4	that	that	SCONJ
gujaf-106	162	5	none	none	NOUN
gujaf-106	162	6	of	of	ADP
gujaf-106	162	7	the	the	DET
gujaf-106	162	8	correlation	correlation	NOUN
gujaf-106	162	9	is	be	AUX
gujaf-106	162	10	shown	show	VERB
gujaf-106	162	11	to	to	PART
gujaf-106	162	12	be	be	AUX
gujaf-106	162	13	strong	strong	ADJ
gujaf-106	162	14	and	and	CCONJ
gujaf-106	162	15	constitute	constitute	VERB
gujaf-106	162	16	serious	serious	ADJ
gujaf-106	162	17	problem	problem	NOUN
gujaf-106	162	18	of	of	ADP
gujaf-106	162	19	multicolinearity	multicolinearity	NOUN
gujaf-106	162	20	.	.	PUNCT
gujaf-106	163	1	the	the	DET
gujaf-106	163	2	independent	independent	ADJ
gujaf-106	163	3	variables	variable	NOUN
gujaf-106	163	4	’	'	PUNCT
gujaf-106	163	5	correlation	correlation	NOUN
gujaf-106	163	6	coefficients	coefficient	NOUN
gujaf-106	163	7	are	be	AUX
gujaf-106	163	8	less	less	ADJ
gujaf-106	163	9	than	than	ADP
gujaf-106	163	10	5	5	NUM
gujaf-106	163	11	%	%	NOUN
gujaf-106	163	12	,	,	PUNCT
gujaf-106	163	13	indicating	indicate	VERB
gujaf-106	163	14	none	none	NOUN
gujaf-106	163	15	existence	existence	NOUN
gujaf-106	163	16	of	of	ADP
gujaf-106	163	17	multicolinearity	multicolinearity	NOUN
gujaf-106	163	18	.	.	PUNCT
gujaf-106	164	1	table	table	NOUN
gujaf-106	164	2	2	2	NUM
gujaf-106	164	3	:	:	PUNCT
gujaf-106	164	4	results	result	NOUN
gujaf-106	164	5	of	of	ADP
gujaf-106	164	6	fixed	fix	VERB
gujaf-106	164	7	and	and	CCONJ
gujaf-106	164	8	random	random	ADJ
gujaf-106	164	9	effect	effect	NOUN
gujaf-106	164	10	regressions	regression	NOUN
gujaf-106	164	11	for	for	ADP
gujaf-106	164	12	net	net	ADJ
gujaf-106	164	13	interest	interest	NOUN
gujaf-106	164	14	margin	margin	NOUN
gujaf-106	164	15	(	(	PUNCT
gujaf-106	164	16	1	1	NUM
gujaf-106	164	17	)	)	PUNCT
gujaf-106	164	18	(	(	PUNCT
gujaf-106	164	19	2	2	X
gujaf-106	164	20	)	)	PUNCT
gujaf-106	164	21	variables	variable	NOUN
gujaf-106	164	22	fixed	fix	VERB
gujaf-106	164	23	effect	effect	NOUN
gujaf-106	164	24	model	model	NOUN
gujaf-106	164	25	for	for	ADP
gujaf-106	164	26	nim	nim	PROPN
gujaf-106	164	27	random	random	ADJ
gujaf-106	164	28	effect	effect	NOUN
gujaf-106	164	29	model	model	NOUN
gujaf-106	164	30	for	for	ADP
gujaf-106	164	31	nim	nim	PROPN
gujaf-106	164	32	long	long	ADJ
gujaf-106	164	33	term	term	NOUN
gujaf-106	164	34	debt	debt	NOUN
gujaf-106	164	35	to	to	ADP
gujaf-106	164	36	total	total	ADJ
gujaf-106	164	37	asset	asset	NOUN
gujaf-106	164	38	(	(	PUNCT
gujaf-106	164	39	ltda	ltda	PROPN
gujaf-106	164	40	)	)	PUNCT
gujaf-106	164	41	-0.00069	-0.00069	NOUN
gujaf-106	165	1	*	*	PUNCT
gujaf-106	166	1	*	*	PUNCT
gujaf-106	166	2	*	*	NOUN
gujaf-106	166	3	-0.00064	-0.00064	X
gujaf-106	166	4	*	*	PUNCT
gujaf-106	166	5	*	*	PUNCT
gujaf-106	166	6	*	*	PUNCT
gujaf-106	166	7	(	(	PUNCT
gujaf-106	166	8	0.000026	0.000026	NUM
gujaf-106	166	9	)	)	PUNCT
gujaf-106	166	10	(	(	PUNCT
gujaf-106	166	11	0.000030	0.000030	NUM
gujaf-106	166	12	)	)	PUNCT
gujaf-106	166	13	total	total	ADJ
gujaf-106	166	14	debt	debt	NOUN
gujaf-106	166	15	to	to	ADP
gujaf-106	166	16	total	total	ADJ
gujaf-106	166	17	asset	asset	NOUN
gujaf-106	166	18	(	(	PUNCT
gujaf-106	166	19	tdta	tdta	PROPN
gujaf-106	166	20	)	)	PUNCT
gujaf-106	166	21	0.069	0.069	NUM
gujaf-106	166	22	*	*	PUNCT
gujaf-106	166	23	0.081	0.081	NUM
gujaf-106	166	24	*	*	PUNCT
gujaf-106	166	25	*	*	PUNCT
gujaf-106	166	26	*	*	PUNCT
gujaf-106	166	27	(	(	PUNCT
gujaf-106	166	28	0.037	0.037	NUM
gujaf-106	166	29	)	)	PUNCT
gujaf-106	166	30	(	(	PUNCT
gujaf-106	166	31	0.017	0.017	NUM
gujaf-106	166	32	)	)	PUNCT
gujaf-106	166	33	risk	risk	NOUN
gujaf-106	166	34	(	(	PUNCT
gujaf-106	166	35	rsk	rsk	PROPN
gujaf-106	166	36	)	)	PUNCT
gujaf-106	166	37	0.023	0.023	NUM
gujaf-106	166	38	0.051	0.051	NUM
gujaf-106	166	39	*	*	PUNCT
gujaf-106	166	40	(	(	PUNCT
gujaf-106	166	41	0.030	0.030	NUM
gujaf-106	166	42	)	)	PUNCT
gujaf-106	166	43	(	(	PUNCT
gujaf-106	166	44	0.029	0.029	NUM
gujaf-106	166	45	)	)	PUNCT
gujaf-106	166	46	total	total	ADJ
gujaf-106	166	47	equity	equity	NOUN
gujaf-106	166	48	to	to	AUX
gujaf-106	166	49	total	total	VERB
gujaf-106	166	50	asset	asset	NOUN
gujaf-106	166	51	(	(	PUNCT
gujaf-106	166	52	teta	teta	PROPN
gujaf-106	166	53	)	)	PUNCT
gujaf-106	166	54	-0.0026	-0.0026	PROPN
gujaf-106	167	1	0.0028	0.0028	NUM
gujaf-106	167	2	(	(	PUNCT
gujaf-106	167	3	0.19	0.19	NUM
gujaf-106	167	4	)	)	PUNCT
gujaf-106	167	5	(	(	PUNCT
gujaf-106	167	6	0.19	0.19	NUM
gujaf-106	167	7	)	)	PUNCT
gujaf-106	167	8	total	total	ADJ
gujaf-106	167	9	asset	asset	NOUN
gujaf-106	167	10	(	(	PUNCT
gujaf-106	167	11	ta	ta	NOUN
gujaf-106	167	12	)	)	PUNCT
gujaf-106	167	13	-0.0011	-0.0011	NOUN
gujaf-106	168	1	-0.016	-0.016	X
gujaf-106	168	2	(	(	PUNCT
gujaf-106	168	3	0.047	0.047	NUM
gujaf-106	168	4	)	)	PUNCT
gujaf-106	168	5	(	(	PUNCT
gujaf-106	168	6	0.055	0.055	NUM
gujaf-106	168	7	)	)	PUNCT
gujaf-106	168	8	income	income	NOUN
gujaf-106	168	9	tax	tax	NOUN
gujaf-106	168	10	expense	expense	NOUN
gujaf-106	168	11	(	(	PUNCT
gujaf-106	168	12	ite	ite	PROPN
gujaf-106	168	13	)	)	PUNCT
gujaf-106	168	14	0.18	0.18	NUM
gujaf-106	168	15	0.19	0.19	NUM
gujaf-106	168	16	(	(	PUNCT
gujaf-106	168	17	0.17	0.17	NUM
gujaf-106	168	18	)	)	PUNCT
gujaf-106	168	19	(	(	PUNCT
gujaf-106	168	20	0.19	0.19	NUM
gujaf-106	168	21	)	)	PUNCT
gujaf-106	168	22	constant	constant	ADJ
gujaf-106	168	23	-0.57	-0.57	X
gujaf-106	168	24	*	*	SYM
gujaf-106	168	25	-0.72	-0.72	NUM
gujaf-106	168	26	(	(	PUNCT
gujaf-106	168	27	0.29	0.29	NUM
gujaf-106	168	28	)	)	PUNCT
gujaf-106	168	29	(	(	PUNCT
gujaf-106	168	30	0.47	0.47	NUM
gujaf-106	168	31	)	)	PUNCT
gujaf-106	168	32	observations	observation	NOUN
gujaf-106	168	33	70	70	NUM
gujaf-106	168	34	70	70	NUM
gujaf-106	168	35	r	r	NOUN
gujaf-106	168	36	-	-	PUNCT
gujaf-106	168	37	squared	square	VERB
gujaf-106	168	38	0.196	0.196	NUM
gujaf-106	168	39	number	number	NOUN
gujaf-106	168	40	of	of	ADP
gujaf-106	168	41	cid	cid	NOUN
gujaf-106	168	42	14	14	NUM
gujaf-106	168	43	14	14	NUM
gujaf-106	168	44	7	7	NUM
gujaf-106	168	45	robust	robust	ADJ
gujaf-106	168	46	standard	standard	ADJ
gujaf-106	168	47	errors	error	NOUN
gujaf-106	168	48	in	in	ADP
gujaf-106	168	49	parentheses	parenthesis	NOUN
gujaf-106	168	50	*	*	PUNCT
gujaf-106	168	51	*	*	PUNCT
gujaf-106	168	52	*	*	PUNCT
gujaf-106	168	53	,	,	PUNCT
gujaf-106	168	54	*	*	PUNCT
gujaf-106	168	55	*	*	PUNCT
gujaf-106	168	56	and	and	CCONJ
gujaf-106	168	57	*	*	PUNCT
gujaf-106	168	58	denote	denote	NOUN
gujaf-106	168	59	1	1	NUM
gujaf-106	168	60	%	%	NOUN
gujaf-106	168	61	,	,	PUNCT
gujaf-106	168	62	5	5	NUM
gujaf-106	168	63	%	%	NOUN
gujaf-106	168	64	and	and	CCONJ
gujaf-106	168	65	10	10	NUM
gujaf-106	168	66	%	%	NOUN
gujaf-106	168	67	level	level	NOUN
gujaf-106	168	68	of	of	ADP
gujaf-106	168	69	significance	significance	NOUN
gujaf-106	168	70	respectively	respectively	ADV
gujaf-106	168	71	source	source	NOUN
gujaf-106	168	72	:	:	PUNCT
gujaf-106	169	1	author	author	NOUN
gujaf-106	169	2	’s	’s	PART
gujaf-106	169	3	computation	computation	NOUN
gujaf-106	169	4	2020	2020	NUM
gujaf-106	169	5	using	use	VERB
gujaf-106	169	6	stata	stata	NOUN
gujaf-106	169	7	14.2	14.2	NUM
gujaf-106	169	8	table	table	NOUN
gujaf-106	169	9	2	2	NUM
gujaf-106	169	10	presents	present	VERB
gujaf-106	169	11	the	the	DET
gujaf-106	169	12	regression	regression	NOUN
gujaf-106	169	13	estimates	estimate	NOUN
gujaf-106	169	14	for	for	ADP
gujaf-106	169	15	fixed	fix	VERB
gujaf-106	169	16	effect	effect	NOUN
gujaf-106	169	17	and	and	CCONJ
gujaf-106	169	18	random	random	ADJ
gujaf-106	169	19	effect	effect	NOUN
gujaf-106	169	20	models	model	NOUN
gujaf-106	169	21	.	.	PUNCT
gujaf-106	170	1	the	the	DET
gujaf-106	170	2	dependent	dependent	ADJ
gujaf-106	170	3	variable	variable	NOUN
gujaf-106	170	4	is	be	AUX
gujaf-106	170	5	net	net	ADJ
gujaf-106	170	6	interest	interest	NOUN
gujaf-106	170	7	margin	margin	NOUN
gujaf-106	170	8	while	while	SCONJ
gujaf-106	170	9	the	the	DET
gujaf-106	170	10	independent	independent	ADJ
gujaf-106	170	11	variables	variable	NOUN
gujaf-106	170	12	are	be	AUX
gujaf-106	170	13	long	long	ADJ
gujaf-106	170	14	-	-	PUNCT
gujaf-106	170	15	term	term	NOUN
gujaf-106	170	16	debt	debt	NOUN
gujaf-106	170	17	/	/	SYM
gujaf-106	170	18	total	total	ADJ
gujaf-106	170	19	assets	asset	NOUN
gujaf-106	170	20	,	,	PUNCT
gujaf-106	170	21	total	total	ADJ
gujaf-106	170	22	debt	debt	NOUN
gujaf-106	170	23	/	/	SYM
gujaf-106	170	24	total	total	ADJ
gujaf-106	170	25	assets	asset	NOUN
gujaf-106	170	26	,	,	PUNCT
gujaf-106	170	27	risk	risk	NOUN
gujaf-106	170	28	,	,	PUNCT
gujaf-106	170	29	total	total	ADJ
gujaf-106	170	30	equity	equity	NOUN
gujaf-106	170	31	/	/	SYM
gujaf-106	170	32	total	total	ADJ
gujaf-106	170	33	assets	asset	NOUN
gujaf-106	170	34	,	,	PUNCT
gujaf-106	170	35	natural	natural	ADJ
gujaf-106	170	36	logarithm	logarithm	NOUN
gujaf-106	170	37	to	to	ADP
gujaf-106	170	38	total	total	ADJ
gujaf-106	170	39	assets	asset	NOUN
gujaf-106	170	40	,	,	PUNCT
gujaf-106	170	41	income	income	NOUN
gujaf-106	170	42	tax	tax	NOUN
gujaf-106	170	43	expense	expense	NOUN
gujaf-106	170	44	/	/	SYM
gujaf-106	170	45	earnings	earning	NOUN
gujaf-106	170	46	before	before	ADP
gujaf-106	170	47	taxes	taxis	NOUN
gujaf-106	170	48	.	.	PUNCT
gujaf-106	171	1	column	column	NOUN
gujaf-106	171	2	1	1	NUM
gujaf-106	171	3	and	and	CCONJ
gujaf-106	171	4	2	2	NUM
gujaf-106	171	5	contains	contain	VERB
gujaf-106	171	6	the	the	DET
gujaf-106	171	7	fixed	fixed	ADJ
gujaf-106	171	8	effect	effect	NOUN
gujaf-106	171	9	model	model	NOUN
gujaf-106	171	10	and	and	CCONJ
gujaf-106	171	11	the	the	DET
gujaf-106	171	12	random	random	ADJ
gujaf-106	171	13	effect	effect	NOUN
gujaf-106	171	14	model	model	NOUN
gujaf-106	171	15	respectively	respectively	ADV
gujaf-106	171	16	.	.	PUNCT
gujaf-106	172	1	however	however	ADV
gujaf-106	172	2	,	,	PUNCT
gujaf-106	172	3	the	the	DET
gujaf-106	172	4	result	result	NOUN
gujaf-106	172	5	in	in	ADP
gujaf-106	172	6	table	table	NOUN
gujaf-106	172	7	4.2	4.2	NUM
gujaf-106	172	8	shows	show	VERB
gujaf-106	172	9	that	that	SCONJ
gujaf-106	172	10	long	long	ADJ
gujaf-106	172	11	term	term	NOUN
gujaf-106	172	12	debt	debt	NOUN
gujaf-106	172	13	to	to	ADP
gujaf-106	172	14	total	total	ADJ
gujaf-106	172	15	asset	asset	NOUN
gujaf-106	172	16	(	(	PUNCT
gujaf-106	172	17	ltda	ltda	PROPN
gujaf-106	172	18	)	)	PUNCT
gujaf-106	172	19	and	and	CCONJ
gujaf-106	172	20	total	total	ADJ
gujaf-106	172	21	debt	debt	NOUN
gujaf-106	172	22	to	to	ADP
gujaf-106	172	23	total	total	ADJ
gujaf-106	172	24	asset	asset	NOUN
gujaf-106	172	25	(	(	PUNCT
gujaf-106	172	26	tdta	tdta	NOUN
gujaf-106	172	27	)	)	PUNCT
gujaf-106	172	28	are	be	AUX
gujaf-106	172	29	the	the	DET
gujaf-106	172	30	only	only	ADJ
gujaf-106	172	31	statistically	statistically	ADV
gujaf-106	172	32	significant	significant	ADJ
gujaf-106	172	33	determinants	determinant	NOUN
gujaf-106	172	34	of	of	ADP
gujaf-106	172	35	the	the	DET
gujaf-106	172	36	net	net	ADJ
gujaf-106	172	37	interest	interest	NOUN
gujaf-106	172	38	margin	margin	NOUN
gujaf-106	172	39	in	in	ADP
gujaf-106	172	40	nigerian	nigerian	ADJ
gujaf-106	172	41	deposit	deposit	NOUN
gujaf-106	172	42	money	money	NOUN
gujaf-106	172	43	banks	bank	NOUN
gujaf-106	172	44	as	as	SCONJ
gujaf-106	172	45	shown	show	VERB
gujaf-106	172	46	by	by	ADP
gujaf-106	172	47	the	the	DET
gujaf-106	172	48	p	p	NOUN
gujaf-106	172	49	-	-	PUNCT
gujaf-106	172	50	value	value	NOUN
gujaf-106	172	51	of	of	ADP
gujaf-106	172	52	less	less	ADJ
gujaf-106	172	53	than	than	ADP
gujaf-106	172	54	5	5	NUM
gujaf-106	172	55	%	%	NOUN
gujaf-106	172	56	.	.	PUNCT
gujaf-106	173	1	thus	thus	ADV
gujaf-106	173	2	,	,	PUNCT
gujaf-106	173	3	the	the	DET
gujaf-106	173	4	variables	variable	NOUN
gujaf-106	173	5	have	have	VERB
gujaf-106	173	6	significant	significant	ADJ
gujaf-106	173	7	impact	impact	NOUN
gujaf-106	173	8	on	on	ADP
gujaf-106	173	9	net	net	ADJ
gujaf-106	173	10	income	income	NOUN
gujaf-106	173	11	margin	margin	NOUN
gujaf-106	173	12	of	of	ADP
gujaf-106	173	13	commercial	commercial	ADJ
gujaf-106	173	14	banks	bank	NOUN
gujaf-106	173	15	in	in	ADP
gujaf-106	173	16	nigeria	nigeria	PROPN
gujaf-106	173	17	.	.	PUNCT
gujaf-106	174	1	the	the	DET
gujaf-106	174	2	estimates	estimate	NOUN
gujaf-106	174	3	of	of	ADP
gujaf-106	174	4	the	the	DET
gujaf-106	174	5	coefficients	coefficient	NOUN
gujaf-106	174	6	show	show	VERB
gujaf-106	174	7	that	that	SCONJ
gujaf-106	174	8	one	one	NUM
gujaf-106	174	9	-	-	PUNCT
gujaf-106	174	10	unit	unit	NOUN
gujaf-106	174	11	increase	increase	NOUN
gujaf-106	174	12	in	in	ADP
gujaf-106	174	13	lda	lda	PROPN
gujaf-106	174	14	will	will	AUX
gujaf-106	174	15	lead	lead	VERB
gujaf-106	174	16	to	to	ADP
gujaf-106	174	17	about	about	ADP
gujaf-106	174	18	0.00069	0.00069	NUM
gujaf-106	174	19	units	unit	NOUN
gujaf-106	174	20	increase	increase	VERB
gujaf-106	174	21	in	in	ADP
gujaf-106	174	22	net	net	ADJ
gujaf-106	174	23	income	income	NOUN
gujaf-106	174	24	margin	margin	NOUN
gujaf-106	174	25	.	.	PUNCT
gujaf-106	175	1	on	on	ADP
gujaf-106	175	2	the	the	DET
gujaf-106	175	3	other	other	ADJ
gujaf-106	175	4	hand	hand	NOUN
gujaf-106	175	5	,	,	PUNCT
gujaf-106	175	6	a	a	DET
gujaf-106	175	7	unit	unit	NOUN
gujaf-106	175	8	increase	increase	NOUN
gujaf-106	175	9	in	in	ADP
gujaf-106	175	10	total	total	ADJ
gujaf-106	175	11	debt	debt	NOUN
gujaf-106	175	12	to	to	ADP
gujaf-106	175	13	total	total	ADJ
gujaf-106	175	14	asset	asset	NOUN
gujaf-106	175	15	will	will	AUX
gujaf-106	175	16	bring	bring	VERB
gujaf-106	175	17	about	about	ADV
gujaf-106	175	18	0.069	0.069	NUM
gujaf-106	175	19	units	unit	NOUN
gujaf-106	175	20	decrease	decrease	VERB
gujaf-106	175	21	in	in	ADP
gujaf-106	175	22	net	net	ADJ
gujaf-106	175	23	income	income	NOUN
gujaf-106	175	24	margin	margin	NOUN
gujaf-106	175	25	respectively	respectively	ADV
gujaf-106	175	26	.	.	PUNCT
gujaf-106	176	1	since	since	SCONJ
gujaf-106	176	2	the	the	DET
gujaf-106	176	3	independent	independent	ADJ
gujaf-106	176	4	variables	variable	NOUN
gujaf-106	176	5	are	be	AUX
gujaf-106	176	6	representing	represent	VERB
gujaf-106	176	7	capital	capital	NOUN
gujaf-106	176	8	structure	structure	NOUN
gujaf-106	176	9	,	,	PUNCT
gujaf-106	176	10	the	the	DET
gujaf-106	176	11	result	result	NOUN
gujaf-106	176	12	thus	thus	ADV
gujaf-106	176	13	indicates	indicate	VERB
gujaf-106	176	14	that	that	SCONJ
gujaf-106	176	15	capital	capital	NOUN
gujaf-106	176	16	structure	structure	NOUN
gujaf-106	176	17	significantly	significantly	ADV
gujaf-106	176	18	affects	affect	VERB
gujaf-106	176	19	net	net	ADJ
gujaf-106	176	20	income	income	NOUN
gujaf-106	176	21	margin	margin	NOUN
gujaf-106	176	22	of	of	ADP
gujaf-106	176	23	deposit	deposit	NOUN
gujaf-106	176	24	money	money	NOUN
gujaf-106	176	25	banks	bank	NOUN
gujaf-106	176	26	in	in	ADP
gujaf-106	176	27	nigeria	nigeria	PROPN
gujaf-106	176	28	.	.	PUNCT
gujaf-106	177	1	table	table	NOUN
gujaf-106	177	2	3	3	NUM
gujaf-106	177	3	:	:	PUNCT
gujaf-106	177	4	result	result	NOUN
gujaf-106	177	5	of	of	ADP
gujaf-106	177	6	hausman	hausman	ADJ
gujaf-106	177	7	test	test	NOUN
gujaf-106	177	8	for	for	ADP
gujaf-106	177	9	all	all	DET
gujaf-106	177	10	the	the	DET
gujaf-106	177	11	models	model	NOUN
gujaf-106	177	12	hausman	hausman	PROPN
gujaf-106	177	13	test	test	PROPN
gujaf-106	177	14	chi	chi	PROPN
gujaf-106	177	15	-	-	PUNCT
gujaf-106	177	16	statistics	statistic	NOUN
gujaf-106	177	17	p	p	NOUN
gujaf-106	177	18	-	-	PUNCT
gujaf-106	177	19	value	value	NOUN
gujaf-106	177	20	3.61	3.61	NUM
gujaf-106	177	21	0.7295	0.7295	NUM
gujaf-106	177	22	test	test	NOUN
gujaf-106	177	23	summary	summary	NOUN
gujaf-106	177	24	source	source	NOUN
gujaf-106	177	25	:	:	PUNCT
gujaf-106	177	26	author	author	NOUN
gujaf-106	177	27	’s	’s	PART
gujaf-106	177	28	computation	computation	NOUN
gujaf-106	177	29	2020	2020	NUM
gujaf-106	177	30	using	use	VERB
gujaf-106	177	31	stata	stata	NOUN
gujaf-106	177	32	14.2	14.2	NUM
gujaf-106	177	33	the	the	DET
gujaf-106	177	34	chi	chi	ADJ
gujaf-106	177	35	-	-	PUNCT
gujaf-106	177	36	square	square	ADJ
gujaf-106	177	37	statistics	statistic	NOUN
gujaf-106	177	38	of	of	ADP
gujaf-106	177	39	the	the	DET
gujaf-106	177	40	hausman	hausman	NOUN
gujaf-106	177	41	tests	test	VERB
gujaf-106	177	42	for	for	ADP
gujaf-106	177	43	the	the	DET
gujaf-106	177	44	model	model	NOUN
gujaf-106	177	45	is	be	AUX
gujaf-106	177	46	3.61	3.61	NUM
gujaf-106	177	47	while	while	SCONJ
gujaf-106	177	48	the	the	DET
gujaf-106	177	49	p	p	NOUN
gujaf-106	177	50	-	-	PUNCT
gujaf-106	177	51	values	value	NOUN
gujaf-106	177	52	is	be	AUX
gujaf-106	177	53	0.7295	0.7295	NUM
gujaf-106	177	54	.	.	PUNCT
gujaf-106	178	1	since	since	SCONJ
gujaf-106	178	2	the	the	DET
gujaf-106	178	3	p	p	NOUN
gujaf-106	178	4	-	-	PUNCT
gujaf-106	178	5	values	value	NOUN
gujaf-106	178	6	are	be	AUX
gujaf-106	178	7	greater	great	ADJ
gujaf-106	178	8	than	than	ADP
gujaf-106	178	9	5	5	NUM
gujaf-106	178	10	%	%	NOUN
gujaf-106	178	11	level	level	NOUN
gujaf-106	178	12	of	of	ADP
gujaf-106	178	13	significance	significance	NOUN
gujaf-106	178	14	,	,	PUNCT
gujaf-106	178	15	the	the	DET
gujaf-106	178	16	null	null	ADJ
gujaf-106	178	17	hypotheses	hypothesis	NOUN
gujaf-106	178	18	are	be	AUX
gujaf-106	178	19	not	not	PART
gujaf-106	178	20	rejected	reject	VERB
gujaf-106	178	21	and	and	CCONJ
gujaf-106	178	22	the	the	DET
gujaf-106	178	23	results	result	NOUN
gujaf-106	178	24	of	of	ADP
gujaf-106	178	25	the	the	DET
gujaf-106	178	26	random	random	ADJ
gujaf-106	178	27	effect	effect	NOUN
gujaf-106	178	28	models	model	NOUN
gujaf-106	178	29	are	be	AUX
gujaf-106	178	30	preferable	preferable	ADJ
gujaf-106	178	31	for	for	ADP
gujaf-106	178	32	the	the	DET
gujaf-106	178	33	model	model	NOUN
gujaf-106	178	34	.	.	PUNCT
gujaf-106	179	1	in	in	ADP
gujaf-106	179	2	short	short	ADJ
gujaf-106	179	3	,	,	PUNCT
gujaf-106	179	4	this	this	PRON
gujaf-106	179	5	implies	imply	VERB
gujaf-106	179	6	that	that	SCONJ
gujaf-106	179	7	the	the	DET
gujaf-106	179	8	policy	policy	NOUN
gujaf-106	179	9	inferences	inference	NOUN
gujaf-106	179	10	of	of	ADP
gujaf-106	179	11	the	the	DET
gujaf-106	179	12	study	study	NOUN
gujaf-106	179	13	should	should	AUX
gujaf-106	179	14	be	be	AUX
gujaf-106	179	15	based	base	VERB
gujaf-106	179	16	on	on	ADP
gujaf-106	179	17	the	the	DET
gujaf-106	179	18	result	result	NOUN
gujaf-106	179	19	of	of	ADP
gujaf-106	179	20	the	the	DET
gujaf-106	179	21	random	random	ADJ
gujaf-106	179	22	effect	effect	NOUN
gujaf-106	179	23	models	model	NOUN
gujaf-106	179	24	.	.	PUNCT
gujaf-106	180	1	conclusion	conclusion	NOUN
gujaf-106	180	2	and	and	CCONJ
gujaf-106	180	3	recommendations	recommendation	NOUN
gujaf-106	180	4	this	this	DET
gujaf-106	180	5	study	study	NOUN
gujaf-106	180	6	examined	examine	VERB
gujaf-106	180	7	the	the	DET
gujaf-106	180	8	impact	impact	NOUN
gujaf-106	180	9	of	of	ADP
gujaf-106	180	10	capital	capital	NOUN
gujaf-106	180	11	structure	structure	NOUN
gujaf-106	180	12	on	on	ADP
gujaf-106	180	13	net	net	ADJ
gujaf-106	180	14	interest	interest	NOUN
gujaf-106	180	15	margin	margin	NOUN
gujaf-106	180	16	of	of	ADP
gujaf-106	180	17	deposit	deposit	NOUN
gujaf-106	180	18	money	money	NOUN
gujaf-106	180	19	banks	bank	NOUN
gujaf-106	180	20	in	in	ADP
gujaf-106	180	21	nigeria	nigeria	PROPN
gujaf-106	180	22	,	,	PUNCT
gujaf-106	180	23	employed	employ	VERB
gujaf-106	180	24	panel	panel	NOUN
gujaf-106	180	25	regression	regression	NOUN
gujaf-106	180	26	of	of	ADP
gujaf-106	180	27	fixed	fix	VERB
gujaf-106	180	28	and	and	CCONJ
gujaf-106	180	29	random	random	ADJ
gujaf-106	180	30	effect	effect	NOUN
gujaf-106	180	31	to	to	PART
gujaf-106	180	32	establish	establish	VERB
gujaf-106	180	33	the	the	DET
gujaf-106	180	34	extent	extent	NOUN
gujaf-106	180	35	of	of	ADP
gujaf-106	180	36	capital	capital	NOUN
gujaf-106	180	37	structure	structure	NOUN
gujaf-106	180	38	variation	variation	NOUN
gujaf-106	180	39	on	on	ADP
gujaf-106	180	40	net	net	ADJ
gujaf-106	180	41	interest	interest	NOUN
gujaf-106	180	42	margin	margin	NOUN
gujaf-106	180	43	of	of	ADP
gujaf-106	180	44	deposit	deposit	NOUN
gujaf-106	180	45	money	money	NOUN
gujaf-106	180	46	banks	bank	NOUN
gujaf-106	180	47	in	in	ADP
gujaf-106	180	48	nigeria	nigeria	PROPN
gujaf-106	180	49	.	.	PUNCT
gujaf-106	181	1	the	the	DET
gujaf-106	181	2	study	study	NOUN
gujaf-106	181	3	revealed	reveal	VERB
gujaf-106	181	4	that	that	SCONJ
gujaf-106	181	5	long	long	ADJ
gujaf-106	181	6	run	run	NOUN
gujaf-106	181	7	relationship	relationship	NOUN
gujaf-106	181	8	existed	exist	VERB
gujaf-106	181	9	between	between	ADP
gujaf-106	181	10	capital	capital	NOUN
gujaf-106	181	11	structure	structure	NOUN
gujaf-106	181	12	and	and	CCONJ
gujaf-106	181	13	net	net	ADJ
gujaf-106	181	14	interest	interest	NOUN
gujaf-106	181	15	margin	margin	NOUN
gujaf-106	181	16	of	of	ADP
gujaf-106	181	17	deposit	deposit	NOUN
gujaf-106	181	18	money	money	NOUN
gujaf-106	181	19	banks	bank	NOUN
gujaf-106	181	20	in	in	ADP
gujaf-106	181	21	nigeria	nigeria	PROPN
gujaf-106	181	22	.	.	PUNCT
gujaf-106	182	1	it	it	PRON
gujaf-106	182	2	was	be	AUX
gujaf-106	182	3	also	also	ADV
gujaf-106	182	4	revealed	reveal	VERB
gujaf-106	182	5	that	that	SCONJ
gujaf-106	182	6	,	,	PUNCT
gujaf-106	182	7	long	long	ADJ
gujaf-106	182	8	term	term	NOUN
gujaf-106	182	9	-	-	PUNCT
gujaf-106	182	10	total	total	NOUN
gujaf-106	182	11	assets	asset	NOUN
gujaf-106	182	12	(	(	PUNCT
gujaf-106	182	13	ltda	ltda	PROPN
gujaf-106	182	14	)	)	PUNCT
gujaf-106	182	15	,	,	PUNCT
gujaf-106	182	16	total	total	ADJ
gujaf-106	182	17	assets	asset	NOUN
gujaf-106	182	18	and	and	CCONJ
gujaf-106	182	19	equity	equity	NOUN
gujaf-106	182	20	were	be	AUX
gujaf-106	182	21	relevant	relevant	ADJ
gujaf-106	182	22	to	to	PART
gujaf-106	182	23	profit	profit	VERB
gujaf-106	182	24	after	after	ADP
gujaf-106	182	25	tax	tax	NOUN
gujaf-106	182	26	and	and	CCONJ
gujaf-106	182	27	net	net	ADJ
gujaf-106	182	28	interest	interest	NOUN
gujaf-106	182	29	margin	margin	NOUN
gujaf-106	182	30	of	of	ADP
gujaf-106	182	31	deposit	deposit	NOUN
gujaf-106	182	32	money	money	NOUN
gujaf-106	182	33	banks	bank	NOUN
gujaf-106	182	34	in	in	ADP
gujaf-106	182	35	nigeria	nigeria	PROPN
gujaf-106	182	36	.	.	PUNCT
gujaf-106	183	1	in	in	ADP
gujaf-106	183	2	conclusion	conclusion	NOUN
gujaf-106	183	3	,	,	PUNCT
gujaf-106	183	4	based	base	VERB
gujaf-106	183	5	on	on	ADP
gujaf-106	183	6	the	the	DET
gujaf-106	183	7	empirical	empirical	ADJ
gujaf-106	183	8	findings	finding	NOUN
gujaf-106	183	9	of	of	ADP
gujaf-106	183	10	the	the	DET
gujaf-106	183	11	study	study	NOUN
gujaf-106	183	12	,	,	PUNCT
gujaf-106	183	13	the	the	DET
gujaf-106	183	14	study	study	NOUN
gujaf-106	183	15	concluded	conclude	VERB
gujaf-106	183	16	that	that	SCONJ
gujaf-106	183	17	capital	capital	NOUN
gujaf-106	183	18	structure	structure	NOUN
gujaf-106	183	19	has	have	VERB
gujaf-106	183	20	impacts	impact	NOUN
gujaf-106	183	21	on	on	ADP
gujaf-106	183	22	net	net	ADJ
gujaf-106	183	23	interest	interest	NOUN
gujaf-106	183	24	margin	margin	NOUN
gujaf-106	183	25	of	of	ADP
gujaf-106	183	26	deposit	deposit	NOUN
gujaf-106	183	27	money	money	NOUN
gujaf-106	183	28	banks	bank	NOUN
gujaf-106	183	29	in	in	ADP
gujaf-106	183	30	nigeria	nigeria	PROPN
gujaf-106	183	31	.	.	PUNCT
gujaf-106	184	1	in	in	ADP
gujaf-106	184	2	other	other	ADJ
gujaf-106	184	3	words	word	NOUN
gujaf-106	184	4	,	,	PUNCT
gujaf-106	184	5	net	net	ADJ
gujaf-106	184	6	interest	interest	NOUN
gujaf-106	184	7	margin	margin	NOUN
gujaf-106	184	8	of	of	ADP
gujaf-106	184	9	deposit	deposit	NOUN
gujaf-106	184	10	money	money	NOUN
gujaf-106	184	11	banks	bank	NOUN
gujaf-106	184	12	in	in	ADP
gujaf-106	184	13	nigeria	nigeria	PROPN
gujaf-106	184	14	was	be	AUX
gujaf-106	184	15	statistically	statistically	ADV
gujaf-106	184	16	significantly	significantly	ADV
gujaf-106	184	17	determined	determine	VERB
gujaf-106	184	18	by	by	ADP
gujaf-106	184	19	long	long	ADJ
gujaf-106	184	20	term	term	NOUN
gujaf-106	184	21	debt	debt	NOUN
gujaf-106	184	22	and	and	CCONJ
gujaf-106	184	23	equity	equity	NOUN
gujaf-106	184	24	.	.	PUNCT
gujaf-106	185	1	8	8	NUM
gujaf-106	185	2	therefore	therefore	ADV
gujaf-106	185	3	,	,	PUNCT
gujaf-106	185	4	from	from	ADP
gujaf-106	185	5	the	the	DET
gujaf-106	185	6	findings	finding	NOUN
gujaf-106	185	7	of	of	ADP
gujaf-106	185	8	this	this	DET
gujaf-106	185	9	study	study	NOUN
gujaf-106	185	10	,	,	PUNCT
gujaf-106	185	11	it	it	PRON
gujaf-106	185	12	was	be	AUX
gujaf-106	185	13	recommended	recommend	VERB
gujaf-106	185	14	that	that	SCONJ
gujaf-106	185	15	deposit	deposit	NOUN
gujaf-106	185	16	money	money	NOUN
gujaf-106	185	17	banks	bank	NOUN
gujaf-106	185	18	in	in	ADP
gujaf-106	185	19	nigeria	nigeria	PROPN
gujaf-106	185	20	should	should	AUX
gujaf-106	185	21	take	take	VERB
gujaf-106	185	22	into	into	ADP
gujaf-106	185	23	cognizance	cognizance	NOUN
gujaf-106	185	24	the	the	DET
gujaf-106	185	25	amount	amount	NOUN
gujaf-106	185	26	of	of	ADP
gujaf-106	185	27	leverage	leverage	NOUN
gujaf-106	185	28	incurred	incur	VERB
gujaf-106	185	29	because	because	SCONJ
gujaf-106	185	30	it	it	PRON
gujaf-106	185	31	is	be	AUX
gujaf-106	185	32	a	a	DET
gujaf-106	185	33	significant	significant	ADJ
gujaf-106	185	34	determinant	determinant	NOUN
gujaf-106	185	35	of	of	ADP
gujaf-106	185	36	their	their	PRON
gujaf-106	185	37	net	net	ADJ
gujaf-106	185	38	interest	interest	NOUN
gujaf-106	185	39	margin	margin	NOUN
gujaf-106	185	40	.	.	PUNCT
gujaf-106	186	1	furthermore	furthermore	ADV
gujaf-106	186	2	,	,	PUNCT
gujaf-106	186	3	financial	financial	ADJ
gujaf-106	186	4	managers	manager	NOUN
gujaf-106	186	5	of	of	ADP
gujaf-106	186	6	banks	bank	NOUN
gujaf-106	186	7	in	in	ADP
gujaf-106	186	8	nigeria	nigeria	PROPN
gujaf-106	186	9	should	should	AUX
gujaf-106	186	10	try	try	VERB
gujaf-106	186	11	to	to	PART
gujaf-106	186	12	finance	finance	VERB
gujaf-106	186	13	from	from	ADP
gujaf-106	186	14	retained	retain	VERB
gujaf-106	186	15	earnings	earning	NOUN
gujaf-106	186	16	rather	rather	ADV
gujaf-106	186	17	than	than	ADP
gujaf-106	186	18	relying	rely	VERB
gujaf-106	186	19	heavily	heavily	ADV
gujaf-106	186	20	on	on	ADP
gujaf-106	186	21	debt	debt	NOUN
gujaf-106	186	22	capital	capital	NOUN
gujaf-106	186	23	in	in	ADP
gujaf-106	186	24	their	their	PRON
gujaf-106	186	25	capital	capital	NOUN
gujaf-106	186	26	structure	structure	NOUN
gujaf-106	186	27	and	and	CCONJ
gujaf-106	186	28	use	use	VERB
gujaf-106	186	29	debt	debt	NOUN
gujaf-106	186	30	as	as	ADP
gujaf-106	186	31	a	a	DET
gujaf-106	186	32	last	last	ADJ
gujaf-106	186	33	option	option	NOUN
gujaf-106	186	34	as	as	SCONJ
gujaf-106	186	35	supported	support	VERB
gujaf-106	186	36	by	by	ADP
gujaf-106	186	37	the	the	DET
gujaf-106	186	38	pecking	pecking	NOUN
gujaf-106	186	39	order	order	NOUN
gujaf-106	186	40	theory	theory	NOUN
gujaf-106	186	41	.	.	PUNCT
gujaf-106	187	1	references	reference	NOUN
gujaf-106	187	2	abubakar	abubakar	PROPN
gujaf-106	187	3	,	,	PUNCT
gujaf-106	187	4	a.	a.	PROPN
gujaf-106	187	5	y.	y.	PROPN
gujaf-106	187	6	,	,	PUNCT
gujaf-106	187	7	jagongo	jagongo	PROPN
gujaf-106	187	8	,	,	PUNCT
gujaf-106	187	9	a.	a.	NOUN
gujaf-106	187	10	,	,	PUNCT
gujaf-106	187	11	almadi	almadi	PROPN
gujaf-106	187	12	,	,	PUNCT
gujaf-106	187	13	o.	o.	PROPN
gujaf-106	187	14	j.	j.	PROPN
gujaf-106	187	15	,	,	PUNCT
gujaf-106	187	16	&	&	CCONJ
gujaf-106	187	17	muktar	muktar	PROPN
gujaf-106	187	18	,	,	PUNCT
gujaf-106	187	19	b.	b.	PROPN
gujaf-106	187	20	s.	s.	PROPN
gujaf-106	187	21	(	(	PUNCT
gujaf-106	187	22	2014	2014	NUM
gujaf-106	187	23	)	)	PUNCT
gujaf-106	187	24	.	.	PUNCT
gujaf-106	188	1	effects	effect	NOUN
gujaf-106	188	2	of	of	ADP
gujaf-106	188	3	2008	2008	NUM
gujaf-106	188	4	global	global	ADJ
gujaf-106	188	5	liquidity	liquidity	NOUN
gujaf-106	188	6	crisis	crisis	NOUN
gujaf-106	188	7	on	on	ADP
gujaf-106	188	8	the	the	DET
gujaf-106	188	9	performance	performance	NOUN
gujaf-106	188	10	of	of	ADP
gujaf-106	188	11	banks	bank	NOUN
gujaf-106	188	12	shares	share	NOUN
gujaf-106	188	13	traded	trade	VERB
gujaf-106	188	14	in	in	ADP
gujaf-106	188	15	nigeria	nigeria	PROPN
gujaf-106	188	16	stock	stock	PROPN
gujaf-106	188	17	exchange	exchange	PROPN
gujaf-106	188	18	market	market	NOUN
gujaf-106	188	19	.	.	PUNCT
gujaf-106	189	1	african	african	ADJ
gujaf-106	189	2	journal	journal	PROPN
gujaf-106	189	3	of	of	ADP
gujaf-106	189	4	business	business	NOUN
gujaf-106	189	5	management	management	NOUN
gujaf-106	189	6	,	,	PUNCT
gujaf-106	189	7	8(23	8(23	NUM
gujaf-106	189	8	)	)	PUNCT
gujaf-106	189	9	,	,	PUNCT
gujaf-106	189	10	1094	1094	NUM
gujaf-106	189	11	-	-	SYM
gujaf-106	189	12	1100	1100	NUM
gujaf-106	189	13	.	.	PUNCT
gujaf-106	190	1	abubakar	abubakar	PROPN
gujaf-106	190	2	,	,	PUNCT
gujaf-106	190	3	y.	y.	PROPN
gujaf-106	190	4	&	&	CCONJ
gujaf-106	190	5	olowe	olowe	PROPN
gujaf-106	190	6	,	,	PUNCT
gujaf-106	190	7	g.	g.	PROPN
gujaf-106	190	8	j.	j.	PROPN
gujaf-106	190	9	(	(	PUNCT
gujaf-106	190	10	2019	2019	NUM
gujaf-106	190	11	)	)	PUNCT
gujaf-106	190	12	.	.	PUNCT
gujaf-106	191	1	capital	capital	NOUN
gujaf-106	191	2	structure	structure	NOUN
gujaf-106	191	3	and	and	CCONJ
gujaf-106	191	4	financial	financial	ADJ
gujaf-106	191	5	performance	performance	NOUN
gujaf-106	191	6	of	of	ADP
gujaf-106	191	7	selected	select	VERB
gujaf-106	191	8	quoted	quote	VERB
gujaf-106	191	9	firms	firm	NOUN
gujaf-106	191	10	in	in	ADP
gujaf-106	191	11	nigeria	nigeria	PROPN
gujaf-106	191	12	.	.	PUNCT
gujaf-106	192	1	international	international	ADJ
gujaf-106	192	2	journal	journal	PROPN
gujaf-106	192	3	of	of	ADP
gujaf-106	192	4	research	research	NOUN
gujaf-106	192	5	and	and	CCONJ
gujaf-106	192	6	scientific	scientific	ADJ
gujaf-106	192	7	innovation	innovation	NOUN
gujaf-106	192	8	,	,	PUNCT
gujaf-106	192	9	vi(ii	vi(ii	PROPN
gujaf-106	192	10	)	)	PUNCT
gujaf-106	192	11	,	,	PUNCT
gujaf-106	192	12	75	75	NUM
gujaf-106	192	13	-	-	SYM
gujaf-106	192	14	81	81	NUM
gujaf-106	192	15	.	.	PUNCT
gujaf-106	193	1	ajibola	ajibola	PROPN
gujaf-106	193	2	,	,	PUNCT
gujaf-106	193	3	a.	a.	NOUN
gujaf-106	193	4	,	,	PUNCT
gujaf-106	193	5	wisdom	wisdom	NOUN
gujaf-106	193	6	,	,	PUNCT
gujaf-106	193	7	o.	o.	PROPN
gujaf-106	193	8	&	&	CCONJ
gujaf-106	193	9	qudus	qudus	PROPN
gujaf-106	193	10	,	,	PUNCT
gujaf-106	193	11	o.	o.	PROPN
gujaf-106	193	12	l.	l.	PROPN
gujaf-106	193	13	(	(	PUNCT
gujaf-106	193	14	2018	2018	NUM
gujaf-106	193	15	)	)	PUNCT
gujaf-106	193	16	.	.	PUNCT
gujaf-106	194	1	capital	capital	NOUN
gujaf-106	194	2	structure	structure	NOUN
gujaf-106	194	3	and	and	CCONJ
gujaf-106	194	4	financial	financial	ADJ
gujaf-106	194	5	performance	performance	NOUN
gujaf-106	194	6	of	of	ADP
gujaf-106	194	7	listed	list	VERB
gujaf-106	194	8	manufacturing	manufacturing	NOUN
gujaf-106	194	9	firms	firm	NOUN
gujaf-106	194	10	in	in	ADP
gujaf-106	194	11	nigeria	nigeria	PROPN
gujaf-106	194	12	.	.	PUNCT
gujaf-106	195	1	journal	journal	PROPN
gujaf-106	195	2	of	of	ADP
gujaf-106	195	3	research	research	NOUN
gujaf-106	195	4	in	in	ADP
gujaf-106	195	5	international	international	ADJ
gujaf-106	195	6	business	business	NOUN
gujaf-106	195	7	and	and	CCONJ
gujaf-106	195	8	management	management	NOUN
gujaf-106	195	9	,	,	PUNCT
gujaf-106	195	10	5(1	5(1	NUM
gujaf-106	195	11	)	)	PUNCT
gujaf-106	195	12	,	,	PUNCT
gujaf-106	195	13	81	81	NUM
gujaf-106	195	14	-	-	SYM
gujaf-106	195	15	89	89	NUM
gujaf-106	195	16	.	.	PUNCT
gujaf-106	196	1	amara	amara	PROPN
gujaf-106	196	2	,	,	PUNCT
gujaf-106	196	3	b.	b.	PROPN
gujaf-106	196	4	a.	a.	PROPN
gujaf-106	196	5	(	(	PUNCT
gujaf-106	196	6	2014	2014	NUM
gujaf-106	196	7	)	)	PUNCT
gujaf-106	196	8	.	.	PUNCT
gujaf-106	197	1	impact	impact	NOUN
gujaf-106	197	2	of	of	ADP
gujaf-106	197	3	capital	capital	NOUN
gujaf-106	197	4	structure	structure	NOUN
gujaf-106	197	5	on	on	ADP
gujaf-106	197	6	firm	firm	ADJ
gujaf-106	197	7	performance	performance	NOUN
gujaf-106	197	8	:	:	PUNCT
gujaf-106	197	9	analysis	analysis	NOUN
gujaf-106	197	10	of	of	ADP
gujaf-106	197	11	food	food	NOUN
gujaf-106	197	12	sector	sector	NOUN
gujaf-106	197	13	listed	list	VERB
gujaf-106	197	14	on	on	ADP
gujaf-106	197	15	karachi	karachi	PROPN
gujaf-106	197	16	stock	stock	PROPN
gujaf-106	197	17	exchange	exchange	PROPN
gujaf-106	197	18	.	.	PUNCT
gujaf-106	198	1	international	international	ADJ
gujaf-106	198	2	journal	journal	NOUN
gujaf-106	198	3	of	of	ADP
gujaf-106	198	4	multidisciplinary	multidisciplinary	ADJ
gujaf-106	198	5	consortium	consortium	NOUN
gujaf-106	198	6	,	,	PUNCT
gujaf-106	198	7	1(1	1(1	NUM
gujaf-106	198	8	)	)	PUNCT
gujaf-106	198	9	,	,	PUNCT
gujaf-106	198	10	24	24	NUM
gujaf-106	198	11	-	-	SYM
gujaf-106	198	12	31	31	NUM
gujaf-106	198	13	.	.	PUNCT
gujaf-106	199	1	basnet	basnet	NOUN
gujaf-106	199	2	,	,	PUNCT
gujaf-106	199	3	a.	a.	NOUN
gujaf-106	199	4	(	(	PUNCT
gujaf-106	199	5	2015	2015	NUM
gujaf-106	199	6	)	)	PUNCT
gujaf-106	199	7	.	.	PUNCT
gujaf-106	200	1	capital	capital	NOUN
gujaf-106	200	2	structure	structure	NOUN
gujaf-106	200	3	choice	choice	NOUN
gujaf-106	200	4	of	of	ADP
gujaf-106	200	5	financial	financial	ADJ
gujaf-106	200	6	firms	firm	NOUN
gujaf-106	200	7	:	:	PUNCT
gujaf-106	200	8	evidence	evidence	NOUN
gujaf-106	200	9	from	from	ADP
gujaf-106	200	10	nepalese	nepalese	ADJ
gujaf-106	200	11	commercial	commercial	ADJ
gujaf-106	200	12	banks	bank	NOUN
gujaf-106	200	13	.	.	PUNCT
gujaf-106	201	1	a	a	DET
gujaf-106	201	2	master	master	NOUN
gujaf-106	201	3	’s	’s	PART
gujaf-106	201	4	thesis	thesis	NOUN
gujaf-106	201	5	submitted	submit	VERB
gujaf-106	201	6	to	to	PART
gujaf-106	201	7	hanken	hanken	VERB
gujaf-106	201	8	school	school	NOUN
gujaf-106	201	9	of	of	ADP
gujaf-106	201	10	economics	economic	NOUN
gujaf-106	201	11	.	.	PUNCT
gujaf-106	202	1	cheng	cheng	PROPN
gujaf-106	202	2	,	,	PUNCT
gujaf-106	202	3	c.	c.	PROPN
gujaf-106	202	4	,	,	PUNCT
gujaf-106	202	5	&	&	CCONJ
gujaf-106	202	6	tzeng	tzeng	PROPN
gujaf-106	202	7	,	,	PUNCT
gujaf-106	202	8	c.	c.	PROPN
gujaf-106	202	9	(	(	PUNCT
gujaf-106	202	10	2010	2010	NUM
gujaf-106	202	11	)	)	PUNCT
gujaf-106	202	12	.	.	PUNCT
gujaf-106	203	1	the	the	DET
gujaf-106	203	2	effect	effect	NOUN
gujaf-106	203	3	of	of	ADP
gujaf-106	203	4	leverage	leverage	NOUN
gujaf-106	203	5	on	on	ADP
gujaf-106	203	6	firm	firm	ADJ
gujaf-106	203	7	value	value	NOUN
gujaf-106	203	8	and	and	CCONJ
gujaf-106	203	9	how	how	SCONJ
gujaf-106	203	10	the	the	DET
gujaf-106	203	11	firm	firm	ADJ
gujaf-106	203	12	financial	financial	ADJ
gujaf-106	203	13	quality	quality	NOUN
gujaf-106	203	14	influences	influence	NOUN
gujaf-106	203	15	on	on	ADP
gujaf-106	203	16	this	this	DET
gujaf-106	203	17	effect	effect	NOUN
gujaf-106	203	18	.	.	PUNCT
gujaf-106	204	1	national	national	PROPN
gujaf-106	204	2	chung	chung	PROPN
gujaf-106	204	3	cheng	cheng	PROPN
gujaf-106	204	4	university	university	PROPN
gujaf-106	204	5	,	,	PUNCT
gujaf-106	204	6	taiwan	taiwan	PROPN
gujaf-106	204	7	.	.	PUNCT
gujaf-106	205	1	dao	dao	PROPN
gujaf-106	205	2	,	,	PUNCT
gujaf-106	205	3	b.t.t	b.t.t	NOUN
gujaf-106	205	4	.	.	PUNCT
gujaf-106	205	5	&	&	CCONJ
gujaf-106	205	6	ta	ta	PROPN
gujaf-106	205	7	,	,	PUNCT
gujaf-106	205	8	t.d.n	t.d.n	NOUN
gujaf-106	205	9	.	.	PUNCT
gujaf-106	206	1	(	(	PUNCT
gujaf-106	206	2	2020	2020	NUM
gujaf-106	206	3	)	)	PUNCT
gujaf-106	206	4	.	.	PUNCT
gujaf-106	207	1	a	a	DET
gujaf-106	207	2	meta	meta	ADJ
gujaf-106	207	3	-	-	PUNCT
gujaf-106	207	4	analysis	analysis	NOUN
gujaf-106	207	5	:	:	PUNCT
gujaf-106	207	6	capital	capital	NOUN
gujaf-106	207	7	structure	structure	NOUN
gujaf-106	207	8	and	and	CCONJ
gujaf-106	207	9	firm	firm	ADJ
gujaf-106	207	10	performance	performance	NOUN
gujaf-106	207	11	.	.	PUNCT
gujaf-106	208	1	journal	journal	PROPN
gujaf-106	208	2	of	of	ADP
gujaf-106	208	3	economics	economic	NOUN
gujaf-106	208	4	and	and	CCONJ
gujaf-106	208	5	development	development	NOUN
gujaf-106	208	6	,	,	PUNCT
gujaf-106	208	7	22(1	22(1	NUM
gujaf-106	208	8	)	)	PUNCT
gujaf-106	208	9	111	111	NUM
gujaf-106	208	10	-	-	SYM
gujaf-106	208	11	129	129	NUM
gujaf-106	208	12	.	.	PUNCT
gujaf-106	209	1	https://doi.org/10.1108/jed-12	https://doi.org/10.1108/jed-12	NOUN
gujaf-106	209	2	2019	2019	NUM
gujaf-106	209	3	-	-	PUNCT
gujaf-106	209	4	0072	0072	NUM
gujaf-106	209	5	desai	desai	PROPN
gujaf-106	209	6	,	,	PUNCT
gujaf-106	209	7	m.	m.	NOUN
gujaf-106	209	8	a.	a.	PROPN
gujaf-106	209	9	&	&	CCONJ
gujaf-106	209	10	hines	hines	PROPN
gujaf-106	209	11	jr	jr	PROPN
gujaf-106	209	12	,	,	PUNCT
gujaf-106	209	13	j.	j.	PROPN
gujaf-106	209	14	r.	r.	PROPN
gujaf-106	209	15	(	(	PUNCT
gujaf-106	209	16	1999	1999	NUM
gujaf-106	209	17	)	)	PUNCT
gujaf-106	209	18	.	.	PUNCT
gujaf-106	210	1	‘	'	PUNCT
gujaf-106	210	2	‘	'	PUNCT
gujaf-106	210	3	basket	basket	NOUN
gujaf-106	210	4	cases	case	NOUN
gujaf-106	210	5	’’	’'	PUNCT
gujaf-106	210	6	:	:	PUNCT
gujaf-106	210	7	tax	tax	NOUN
gujaf-106	210	8	incentives	incentive	NOUN
gujaf-106	210	9	and	and	CCONJ
gujaf-106	210	10	international	international	ADJ
gujaf-106	210	11	joint	joint	ADJ
gujaf-106	210	12	venture	venture	NOUN
gujaf-106	210	13	participation	participation	NOUN
gujaf-106	210	14	by	by	ADP
gujaf-106	210	15	american	american	ADJ
gujaf-106	210	16	multinational	multinational	ADJ
gujaf-106	210	17	firms	firm	NOUN
gujaf-106	210	18	.	.	PUNCT
gujaf-106	211	1	journal	journal	NOUN
gujaf-106	211	2	of	of	ADP
gujaf-106	211	3	public	public	ADJ
gujaf-106	211	4	economics	economic	NOUN
gujaf-106	211	5	,	,	PUNCT
gujaf-106	211	6	71	71	NUM
gujaf-106	211	7	,	,	PUNCT
gujaf-106	211	8	379–402	379–402	NUM
gujaf-106	211	9	ebaid	ebaid	NOUN
gujaf-106	211	10	,	,	PUNCT
gujaf-106	211	11	e.	e.	PROPN
gujaf-106	211	12	i.	i.	PROPN
gujaf-106	211	13	(	(	PUNCT
gujaf-106	211	14	2009	2009	NUM
gujaf-106	211	15	)	)	PUNCT
gujaf-106	211	16	.	.	PUNCT
gujaf-106	212	1	the	the	DET
gujaf-106	212	2	impact	impact	NOUN
gujaf-106	212	3	of	of	ADP
gujaf-106	212	4	capital	capital	NOUN
gujaf-106	212	5	-	-	PUNCT
gujaf-106	212	6	structure	structure	NOUN
gujaf-106	212	7	choice	choice	NOUN
gujaf-106	212	8	on	on	ADP
gujaf-106	212	9	firm	firm	ADJ
gujaf-106	212	10	performance	performance	NOUN
gujaf-106	212	11	:	:	PUNCT
gujaf-106	212	12	empirical	empirical	ADJ
gujaf-106	212	13	evidence	evidence	NOUN
gujaf-106	212	14	from	from	ADP
gujaf-106	212	15	egypt	egypt	PROPN
gujaf-106	212	16	.	.	PUNCT
gujaf-106	213	1	the	the	DET
gujaf-106	213	2	journal	journal	NOUN
gujaf-106	213	3	of	of	ADP
gujaf-106	213	4	risk	risk	NOUN
gujaf-106	213	5	finance	finance	NOUN
gujaf-106	213	6	,	,	PUNCT
gujaf-106	213	7	10(5	10(5	NUM
gujaf-106	213	8	)	)	PUNCT
gujaf-106	213	9	,	,	PUNCT
gujaf-106	213	10	477	477	NUM
gujaf-106	213	11	-	-	SYM
gujaf-106	213	12	487	487	NUM
gujaf-106	213	13	.	.	PUNCT
gujaf-106	214	1	graham	graham	PROPN
gujaf-106	214	2	,	,	PUNCT
gujaf-106	214	3	j.	j.	PROPN
gujaf-106	214	4	r.	r.	PROPN
gujaf-106	214	5	&	&	CCONJ
gujaf-106	214	6	harvey	harvey	PROPN
gujaf-106	214	7	,	,	PUNCT
gujaf-106	214	8	c.	c.	PROPN
gujaf-106	214	9	r.	r.	PROPN
gujaf-106	214	10	(	(	PUNCT
gujaf-106	214	11	2001	2001	NUM
gujaf-106	214	12	)	)	PUNCT
gujaf-106	214	13	.	.	PUNCT
gujaf-106	215	1	the	the	DET
gujaf-106	215	2	theory	theory	NOUN
gujaf-106	215	3	and	and	CCONJ
gujaf-106	215	4	practice	practice	NOUN
gujaf-106	215	5	of	of	ADP
gujaf-106	215	6	corporate	corporate	ADJ
gujaf-106	215	7	finance	finance	NOUN
gujaf-106	215	8	:	:	PUNCT
gujaf-106	215	9	evidence	evidence	NOUN
gujaf-106	215	10	from	from	ADP
gujaf-106	215	11	the	the	DET
gujaf-106	215	12	field	field	NOUN
gujaf-106	215	13	.	.	PUNCT
gujaf-106	216	1	journal	journal	NOUN
gujaf-106	216	2	of	of	ADP
gujaf-106	216	3	financial	financial	ADJ
gujaf-106	216	4	economics	economic	NOUN
gujaf-106	216	5	,	,	PUNCT
gujaf-106	216	6	60	60	NUM
gujaf-106	216	7	,	,	PUNCT
gujaf-106	216	8	187	187	NUM
gujaf-106	216	9	-	-	SYM
gujaf-106	216	10	243	243	NUM
gujaf-106	216	11	.	.	PUNCT
gujaf-106	217	1	http://dx.doi.org/10.1016/s0304-405x(01)00044-7	http://dx.doi.org/10.1016/s0304-405x(01)00044-7	PROPN
gujaf-106	217	2	harris	harris	PROPN
gujaf-106	217	3	,	,	PUNCT
gujaf-106	217	4	m.	m.	NOUN
gujaf-106	217	5	,	,	PUNCT
gujaf-106	217	6	&	&	CCONJ
gujaf-106	217	7	raviv	raviv	PROPN
gujaf-106	217	8	,	,	PUNCT
gujaf-106	217	9	a.	a.	NOUN
gujaf-106	217	10	(	(	PUNCT
gujaf-106	217	11	1991	1991	NUM
gujaf-106	217	12	)	)	PUNCT
gujaf-106	217	13	.	.	PUNCT
gujaf-106	218	1	the	the	DET
gujaf-106	218	2	theory	theory	NOUN
gujaf-106	218	3	of	of	ADP
gujaf-106	218	4	capital	capital	NOUN
gujaf-106	218	5	structure	structure	NOUN
gujaf-106	218	6	.	.	PUNCT
gujaf-106	219	1	journal	journal	PROPN
gujaf-106	219	2	of	of	ADP
gujaf-106	219	3	finance	finance	NOUN
gujaf-106	219	4	,	,	PUNCT
gujaf-106	219	5	46	46	NUM
gujaf-106	219	6	,	,	PUNCT
gujaf-106	219	7	297	297	NUM
gujaf-106	219	8	-	-	SYM
gujaf-106	219	9	355	355	NUM
gujaf-106	219	10	.	.	PUNCT
gujaf-106	220	1	hijazeen	hijazeen	PROPN
gujaf-106	220	2	,	,	PUNCT
gujaf-106	220	3	i.	i.	PROPN
gujaf-106	220	4	(	(	PUNCT
gujaf-106	220	5	2017	2017	NUM
gujaf-106	220	6	)	)	PUNCT
gujaf-106	220	7	.	.	PUNCT
gujaf-106	221	1	the	the	DET
gujaf-106	221	2	determinants	determinant	NOUN
gujaf-106	221	3	of	of	ADP
gujaf-106	221	4	net	net	ADJ
gujaf-106	221	5	interest	interest	NOUN
gujaf-106	221	6	margins	margin	NOUN
gujaf-106	221	7	in	in	ADP
gujaf-106	221	8	the	the	DET
gujaf-106	221	9	jordanian	jordanian	ADJ
gujaf-106	221	10	commercial	commercial	ADJ
gujaf-106	221	11	banks	bank	NOUN
gujaf-106	221	12	.	.	PUNCT
gujaf-106	222	1	international	international	ADJ
gujaf-106	222	2	journal	journal	PROPN
gujaf-106	222	3	of	of	ADP
gujaf-106	222	4	business	business	NOUN
gujaf-106	222	5	and	and	CCONJ
gujaf-106	222	6	social	social	ADJ
gujaf-106	222	7	science	science	NOUN
gujaf-106	222	8	,	,	PUNCT
gujaf-106	222	9	8(8	8(8	NUM
gujaf-106	222	10	)	)	PUNCT
gujaf-106	222	11	,	,	PUNCT
gujaf-106	222	12	27	27	NUM
gujaf-106	222	13	-	-	SYM
gujaf-106	222	14	37	37	NUM
gujaf-106	222	15	.	.	PUNCT
gujaf-106	223	1	ibrahim	ibrahim	PROPN
gujaf-106	223	2	,	,	PUNCT
gujaf-106	223	3	r.	r.	PROPN
gujaf-106	223	4	o.	o.	PROPN
gujaf-106	223	5	&	&	CCONJ
gujaf-106	223	6	nageri	nageri	PROPN
gujaf-106	223	7	k.	k.	PROPN
gujaf-106	223	8	i.	i.	PROPN
gujaf-106	223	9	(	(	PUNCT
gujaf-106	223	10	2020	2020	NUM
gujaf-106	223	11	)	)	PUNCT
gujaf-106	223	12	.	.	PUNCT
gujaf-106	224	1	debt	debt	NOUN
gujaf-106	224	2	financing	financing	NOUN
gujaf-106	224	3	and	and	CCONJ
gujaf-106	224	4	firm	firm	ADJ
gujaf-106	224	5	performance	performance	NOUN
gujaf-106	224	6	:	:	PUNCT
gujaf-106	224	7	evidence	evidence	NOUN
gujaf-106	224	8	from	from	ADP
gujaf-106	224	9	cointegration	cointegration	NOUN
gujaf-106	224	10	analysis	analysis	NOUN
gujaf-106	224	11	.	.	PUNCT
gujaf-106	225	1	journal	journal	NOUN
gujaf-106	225	2	of	of	ADP
gujaf-106	225	3	management	management	NOUN
gujaf-106	225	4	,	,	PUNCT
gujaf-106	225	5	economics	economic	NOUN
gujaf-106	225	6	,	,	PUNCT
gujaf-106	225	7	and	and	CCONJ
gujaf-106	225	8	industrial	industrial	ADJ
gujaf-106	225	9	organization	organization	NOUN
gujaf-106	225	10	,	,	PUNCT
gujaf-106	225	11	4(3	4(3	NUM
gujaf-106	225	12	)	)	PUNCT
gujaf-106	225	13	,	,	PUNCT
gujaf-106	225	14	75	75	NUM
gujaf-106	225	15	-	-	SYM
gujaf-106	225	16	88	88	NUM
gujaf-106	225	17	.	.	PUNCT
gujaf-106	226	1	jensen	jensen	PROPN
gujaf-106	226	2	,	,	PUNCT
gujaf-106	226	3	m.	m.	PROPN
gujaf-106	226	4	&	&	CCONJ
gujaf-106	226	5	meckling	meckling	PROPN
gujaf-106	226	6	,	,	PUNCT
gujaf-106	226	7	w.	w.	NOUN
gujaf-106	226	8	(	(	PUNCT
gujaf-106	226	9	1976	1976	NUM
gujaf-106	226	10	)	)	PUNCT
gujaf-106	226	11	.	.	PUNCT
gujaf-106	227	1	theory	theory	NOUN
gujaf-106	227	2	of	of	ADP
gujaf-106	227	3	the	the	DET
gujaf-106	227	4	firm	firm	NOUN
gujaf-106	227	5	:	:	PUNCT
gujaf-106	227	6	managerial	managerial	ADJ
gujaf-106	227	7	behaviour	behaviour	NOUN
gujaf-106	227	8	,	,	PUNCT
gujaf-106	227	9	agency	agency	NOUN
gujaf-106	227	10	costs	cost	NOUN
gujaf-106	227	11	and	and	CCONJ
gujaf-106	227	12	capital	capital	NOUN
gujaf-106	227	13	structure	structure	NOUN
gujaf-106	227	14	.	.	PUNCT
gujaf-106	228	1	journal	journal	NOUN
gujaf-106	228	2	of	of	ADP
gujaf-106	228	3	financial	financial	ADJ
gujaf-106	228	4	economics	economic	NOUN
gujaf-106	228	5	,	,	PUNCT
gujaf-106	228	6	3	3	NUM
gujaf-106	228	7	,	,	PUNCT
gujaf-106	228	8	1125	1125	NUM
gujaf-106	228	9	.	.	PUNCT
gujaf-106	229	1	kolawole	kolawole	PROPN
gujaf-106	229	2	,	,	PUNCT
gujaf-106	229	3	k.	k.	PROPN
gujaf-106	229	4	d.	d.	PROPN
gujaf-106	229	5	,	,	PUNCT
gujaf-106	229	6	ijaiya	ijaiya	PROPN
gujaf-106	229	7	,	,	PUNCT
gujaf-106	229	8	m.	m.	NOUN
gujaf-106	229	9	a.	a.	PROPN
gujaf-106	229	10	,	,	PUNCT
gujaf-106	229	11	sanni	sanni	PROPN
gujaf-106	229	12	,	,	PUNCT
gujaf-106	229	13	m.	m.	PROPN
gujaf-106	229	14	&	&	CCONJ
gujaf-106	229	15	aina	aina	PROPN
gujaf-106	229	16	,	,	PUNCT
gujaf-106	229	17	t.	t.	PROPN
gujaf-106	229	18	j.	j.	PROPN
gujaf-106	229	19	(	(	PUNCT
gujaf-106	229	20	2019	2019	NUM
gujaf-106	229	21	)	)	PUNCT
gujaf-106	229	22	.	.	PUNCT
gujaf-106	230	1	impact	impact	NOUN
gujaf-106	230	2	of	of	ADP
gujaf-106	230	3	financial	financial	ADJ
gujaf-106	230	4	deepening	deepening	NOUN
gujaf-106	230	5	on	on	ADP
gujaf-106	230	6	economic	economic	ADJ
gujaf-106	230	7	growth	growth	NOUN
gujaf-106	230	8	in	in	ADP
gujaf-106	230	9	nigeria	nigeria	PROPN
gujaf-106	230	10	.	.	PUNCT
gujaf-106	231	1	fountain	fountain	PROPN
gujaf-106	231	2	university	university	PROPN
gujaf-106	231	3	osogbo	osogbo	PROPN
gujaf-106	231	4	journal	journal	PROPN
gujaf-106	231	5	of	of	ADP
gujaf-106	231	6	management	management	NOUN
gujaf-106	231	7	,	,	PUNCT
gujaf-106	231	8	4(2	4(2	NUM
gujaf-106	231	9	)	)	PUNCT
gujaf-106	231	10	,	,	PUNCT
gujaf-106	231	11	57	57	NUM
gujaf-106	231	12	–	–	SYM
gujaf-106	231	13	73	73	NUM
gujaf-106	231	14	.	.	X
gujaf-106	231	15	9	9	NUM
gujaf-106	231	16	kumar	kumar	PROPN
gujaf-106	231	17	,	,	PUNCT
gujaf-106	231	18	n.	n.	PROPN
gujaf-106	231	19	s.	s.	PROPN
gujaf-106	231	20	(	(	PUNCT
gujaf-106	231	21	2015	2015	NUM
gujaf-106	231	22	)	)	PUNCT
gujaf-106	231	23	.	.	PUNCT
gujaf-106	232	1	capital	capital	NOUN
gujaf-106	232	2	structure	structure	NOUN
gujaf-106	232	3	and	and	CCONJ
gujaf-106	232	4	its	its	PRON
gujaf-106	232	5	impact	impact	NOUN
gujaf-106	232	6	on	on	ADP
gujaf-106	232	7	profitability	profitability	NOUN
gujaf-106	232	8	.	.	PUNCT
gujaf-106	233	1	international	international	ADJ
gujaf-106	233	2	journal	journal	PROPN
gujaf-106	233	3	of	of	ADP
gujaf-106	233	4	science	science	NOUN
gujaf-106	233	5	,	,	PUNCT
gujaf-106	233	6	technology	technology	NOUN
gujaf-106	233	7	&	&	CCONJ
gujaf-106	233	8	management	management	NOUN
gujaf-106	233	9	,	,	PUNCT
gujaf-106	233	10	4	4	NUM
gujaf-106	233	11	(	(	PUNCT
gujaf-106	233	12	2	2	NUM
gujaf-106	233	13	)	)	PUNCT
gujaf-106	233	14	,	,	PUNCT
gujaf-106	233	15	24	24	NUM
gujaf-106	233	16	-	-	SYM
gujaf-106	233	17	30	30	NUM
gujaf-106	233	18	.	.	PUNCT
gujaf-106	234	1	le	le	X
gujaf-106	234	2	,	,	PUNCT
gujaf-106	234	3	t.	t.	PROPN
gujaf-106	234	4	p.	p.	PROPN
gujaf-106	234	5	v.	v.	PROPN
gujaf-106	234	6	&	&	CCONJ
gujaf-106	234	7	phan	phan	PROPN
gujaf-106	234	8	,	,	PUNCT
gujaf-106	234	9	t.	t.	PROPN
gujaf-106	234	10	b.	b.	PROPN
gujaf-106	234	11	n.	n.	PROPN
gujaf-106	234	12	(	(	PUNCT
gujaf-106	234	13	2017	2017	NUM
gujaf-106	234	14	)	)	PUNCT
gujaf-106	234	15	.	.	PUNCT
gujaf-106	235	1	capital	capital	NOUN
gujaf-106	235	2	structure	structure	NOUN
gujaf-106	235	3	and	and	CCONJ
gujaf-106	235	4	firm	firm	ADJ
gujaf-106	235	5	performance	performance	NOUN
gujaf-106	235	6	:	:	PUNCT
gujaf-106	235	7	empirical	empirical	ADJ
gujaf-106	235	8	evidence	evidence	NOUN
gujaf-106	235	9	from	from	ADP
gujaf-106	235	10	a	a	DET
gujaf-106	235	11	small	small	ADJ
gujaf-106	235	12	transition	transition	NOUN
gujaf-106	235	13	country	country	NOUN
gujaf-106	235	14	.	.	PUNCT
gujaf-106	236	1	research	research	NOUN
gujaf-106	236	2	in	in	ADP
gujaf-106	236	3	international	international	ADJ
gujaf-106	236	4	business	business	NOUN
gujaf-106	236	5	and	and	CCONJ
gujaf-106	236	6	finance	finance	NOUN
gujaf-106	236	7	,	,	PUNCT
gujaf-106	236	8	42(c	42(c	NUM
gujaf-106	236	9	)	)	PUNCT
gujaf-106	236	10	,	,	PUNCT
gujaf-106	236	11	710	710	NUM
gujaf-106	236	12	-	-	SYM
gujaf-106	236	13	726	726	NUM
gujaf-106	236	14	.	.	PUNCT
gujaf-106	237	1	miller	miller	PROPN
gujaf-106	237	2	,	,	PUNCT
gujaf-106	237	3	m.	m.	PROPN
gujaf-106	237	4	h.	h.	PROPN
gujaf-106	237	5	(	(	PUNCT
gujaf-106	237	6	1977	1977	NUM
gujaf-106	237	7	)	)	PUNCT
gujaf-106	237	8	.	.	PUNCT
gujaf-106	238	1	debt	debt	NOUN
gujaf-106	238	2	and	and	CCONJ
gujaf-106	238	3	taxes	taxis	NOUN
gujaf-106	238	4	.	.	PUNCT
gujaf-106	239	1	journal	journal	NOUN
gujaf-106	239	2	of	of	ADP
gujaf-106	239	3	finance	finance	NOUN
gujaf-106	239	4	32	32	NUM
gujaf-106	239	5	,	,	PUNCT
gujaf-106	239	6	261–275	261–275	NUM
gujaf-106	239	7	.	.	PUNCT
gujaf-106	240	1	modugu	modugu	NOUN
gujaf-106	240	2	,	,	PUNCT
gujaf-106	240	3	k.	k.	PROPN
gujaf-106	241	1	p.	p.	PROPN
gujaf-106	241	2	(	(	PUNCT
gujaf-106	241	3	2013	2013	NUM
gujaf-106	241	4	)	)	PUNCT
gujaf-106	241	5	,	,	PUNCT
gujaf-106	241	6	capital	capital	NOUN
gujaf-106	241	7	structure	structure	NOUN
gujaf-106	241	8	decision	decision	NOUN
gujaf-106	241	9	:	:	PUNCT
gujaf-106	241	10	an	an	DET
gujaf-106	241	11	overview	overview	NOUN
gujaf-106	241	12	.	.	PUNCT
gujaf-106	242	1	journal	journal	NOUN
gujaf-106	242	2	of	of	ADP
gujaf-106	242	3	finance	finance	NOUN
gujaf-106	242	4	and	and	CCONJ
gujaf-106	242	5	bank	bank	NOUN
gujaf-106	242	6	management	management	NOUN
gujaf-106	242	7	,	,	PUNCT
gujaf-106	242	8	1(1	1(1	NUM
gujaf-106	242	9	)	)	PUNCT
gujaf-106	242	10	,	,	PUNCT
gujaf-106	242	11	14	14	NUM
gujaf-106	242	12	-	-	SYM
gujaf-106	242	13	27	27	NUM
gujaf-106	242	14	.	.	PUNCT
gujaf-106	243	1	muraleetharan	muraleetharan	NOUN
gujaf-106	243	2	,	,	PUNCT
gujaf-106	243	3	p.	p.	NOUN
gujaf-106	243	4	(	(	PUNCT
gujaf-106	243	5	2013	2013	NUM
gujaf-106	243	6	)	)	PUNCT
gujaf-106	243	7	.	.	PUNCT
gujaf-106	244	1	impact	impact	NOUN
gujaf-106	244	2	of	of	ADP
gujaf-106	244	3	capital	capital	NOUN
gujaf-106	244	4	structure	structure	NOUN
gujaf-106	244	5	on	on	ADP
gujaf-106	244	6	profitability	profitability	NOUN
gujaf-106	244	7	:	:	PUNCT
gujaf-106	244	8	a	a	DET
gujaf-106	244	9	case	case	NOUN
gujaf-106	244	10	study	study	NOUN
gujaf-106	244	11	of	of	ADP
gujaf-106	244	12	beverage	beverage	NOUN
gujaf-106	244	13	food	food	NOUN
gujaf-106	244	14	and	and	CCONJ
gujaf-106	244	15	tobacco	tobacco	NOUN
gujaf-106	244	16	firms	firm	NOUN
gujaf-106	244	17	in	in	ADP
gujaf-106	244	18	colombo	colombo	NOUN
gujaf-106	244	19	stock	stock	NOUN
gujaf-106	244	20	exchange	exchange	PROPN
gujaf-106	244	21	(	(	PUNCT
gujaf-106	244	22	cse	cse	NOUN
gujaf-106	244	23	)	)	PUNCT
gujaf-106	244	24	in	in	ADP
gujaf-106	244	25	sri	sri	PROPN
gujaf-106	244	26	-	-	PUNCT
gujaf-106	244	27	lanka	lanka	PROPN
gujaf-106	244	28	.	.	PUNCT
gujaf-106	245	1	international	international	ADJ
gujaf-106	245	2	journal	journal	PROPN
gujaf-106	245	3	of	of	ADP
gujaf-106	245	4	commerce	commerce	PROPN
gujaf-106	245	5	,	,	PUNCT
gujaf-106	245	6	business	business	NOUN
gujaf-106	245	7	and	and	CCONJ
gujaf-106	245	8	management	management	NOUN
gujaf-106	245	9	,	,	PUNCT
gujaf-106	245	10	5	5	NUM
gujaf-106	245	11	(	(	PUNCT
gujaf-106	245	12	5	5	NUM
gujaf-106	245	13	)	)	PUNCT
gujaf-106	245	14	,	,	PUNCT
gujaf-106	245	15	93	93	NUM
gujaf-106	245	16	-	-	SYM
gujaf-106	245	17	99	99	NUM
gujaf-106	245	18	.	.	PUNCT
gujaf-106	246	1	mutairi	mutairi	PROPN
gujaf-106	246	2	,	,	PUNCT
gujaf-106	246	3	a.	a.	PROPN
gujaf-106	246	4	&	&	CCONJ
gujaf-106	246	5	naser	naser	PROPN
gujaf-106	246	6	,	,	PUNCT
gujaf-106	246	7	k.	k.	PROPN
gujaf-106	246	8	(	(	PUNCT
gujaf-106	246	9	2015	2015	NUM
gujaf-106	246	10	)	)	PUNCT
gujaf-106	246	11	.	.	PUNCT
gujaf-106	247	1	determinants	determinant	NOUN
gujaf-106	247	2	of	of	ADP
gujaf-106	247	3	capital	capital	NOUN
gujaf-106	247	4	structure	structure	NOUN
gujaf-106	247	5	of	of	ADP
gujaf-106	247	6	banking	banking	NOUN
gujaf-106	247	7	sector	sector	NOUN
gujaf-106	247	8	in	in	ADP
gujaf-106	247	9	gcc	gcc	NOUN
gujaf-106	247	10	:	:	PUNCT
gujaf-106	247	11	an	an	DET
gujaf-106	247	12	empirical	empirical	ADJ
gujaf-106	247	13	investigation	investigation	NOUN
gujaf-106	247	14	.	.	PUNCT
gujaf-106	248	1	asian	asian	ADJ
gujaf-106	248	2	economic	economic	ADJ
gujaf-106	248	3	and	and	CCONJ
gujaf-106	248	4	financial	financial	ADJ
gujaf-106	248	5	review	review	NOUN
gujaf-106	248	6	,	,	PUNCT
gujaf-106	248	7	5(7	5(7	NUM
gujaf-106	248	8	)	)	PUNCT
gujaf-106	248	9	,	,	PUNCT
gujaf-106	248	10	959	959	NUM
gujaf-106	248	11	-	-	SYM
gujaf-106	248	12	972	972	NUM
gujaf-106	248	13	.	.	PUNCT
gujaf-106	249	1	doi:10.18488	doi:10.18488	PROPN
gujaf-106	249	2	/	/	SYM
gujaf-106	250	1	journal.aefr/2015.5.7/102.7.959.972	journal.aefr/2015.5.7/102.7.959.972	PROPN
gujaf-106	250	2	.	.	PUNCT
gujaf-106	251	1	oladeji	oladeji	PROPN
gujaf-106	251	2	,	,	PUNCT
gujaf-106	251	3	t.	t.	PROPN
gujaf-106	251	4	,	,	PUNCT
gujaf-106	251	5	ikpefan	ikpefan	PROPN
gujaf-106	251	6	,	,	PUNCT
gujaf-106	251	7	a.	a.	PROPN
gujaf-106	251	8	o.	o.	PROPN
gujaf-106	251	9	&	&	CCONJ
gujaf-106	251	10	olokoyo	olokoyo	PROPN
gujaf-106	251	11	,	,	PUNCT
gujaf-106	251	12	f.	f.	PROPN
gujaf-106	251	13	o.	o.	PROPN
gujaf-106	251	14	(	(	PUNCT
gujaf-106	251	15	2015	2015	NUM
gujaf-106	251	16	)	)	PUNCT
gujaf-106	251	17	.	.	PUNCT
gujaf-106	252	1	an	an	DET
gujaf-106	252	2	empirical	empirical	ADJ
gujaf-106	252	3	analysis	analysis	NOUN
gujaf-106	252	4	of	of	ADP
gujaf-106	252	5	capital	capital	NOUN
gujaf-106	252	6	structure	structure	NOUN
gujaf-106	252	7	on	on	ADP
gujaf-106	252	8	performance	performance	NOUN
gujaf-106	252	9	of	of	ADP
gujaf-106	252	10	firms	firm	NOUN
gujaf-106	252	11	in	in	ADP
gujaf-106	252	12	the	the	DET
gujaf-106	252	13	petroleum	petroleum	NOUN
gujaf-106	252	14	industry	industry	NOUN
gujaf-106	252	15	in	in	ADP
gujaf-106	252	16	nigeria	nigeria	PROPN
gujaf-106	252	17	.	.	PUNCT
gujaf-106	253	1	journal	journal	PROPN
gujaf-106	253	2	of	of	ADP
gujaf-106	253	3	accounting	accounting	NOUN
gujaf-106	253	4	and	and	CCONJ
gujaf-106	253	5	auditing	auditing	NOUN
gujaf-106	253	6	:	:	PUNCT
gujaf-106	253	7	research	research	NOUN
gujaf-106	253	8	&	&	CCONJ
gujaf-106	253	9	practice	practice	NOUN
gujaf-106	253	10	,	,	PUNCT
gujaf-106	253	11	2015	2015	NUM
gujaf-106	253	12	,	,	PUNCT
gujaf-106	253	13	1	1	NUM
gujaf-106	253	14	-	-	SYM
gujaf-106	253	15	9	9	NUM
gujaf-106	253	16	.	.	PUNCT
gujaf-106	253	17	omollo	omollo	PROPN
gujaf-106	253	18	,	,	PUNCT
gujaf-106	253	19	b.	b.	PROPN
gujaf-106	253	20	a.	a.	PROPN
gujaf-106	253	21	,	,	PUNCT
gujaf-106	253	22	muturi	muturi	PROPN
gujaf-106	253	23	,	,	PUNCT
gujaf-106	253	24	w.	w.	PROPN
gujaf-106	253	25	m.	m.	PROPN
gujaf-106	253	26	&	&	CCONJ
gujaf-106	253	27	wanjare	wanjare	PROPN
gujaf-106	253	28	,	,	PUNCT
gujaf-106	253	29	j.	j.	PROPN
gujaf-106	253	30	(	(	PUNCT
gujaf-106	253	31	2018	2018	NUM
gujaf-106	253	32	)	)	PUNCT
gujaf-106	253	33	.	.	PUNCT
gujaf-106	254	1	effect	effect	NOUN
gujaf-106	254	2	of	of	ADP
gujaf-106	254	3	debt	debt	NOUN
gujaf-106	254	4	financing	financing	NOUN
gujaf-106	254	5	options	option	NOUN
gujaf-106	254	6	on	on	ADP
gujaf-106	254	7	financial	financial	ADJ
gujaf-106	254	8	performance	performance	NOUN
gujaf-106	254	9	of	of	ADP
gujaf-106	254	10	firms	firm	NOUN
gujaf-106	254	11	listed	list	VERB
gujaf-106	254	12	at	at	ADP
gujaf-106	254	13	the	the	DET
gujaf-106	254	14	nairobi	nairobi	PROPN
gujaf-106	254	15	securities	securities	PROPN
gujaf-106	254	16	exchange	exchange	PROPN
gujaf-106	254	17	,	,	PUNCT
gujaf-106	254	18	kenya	kenya	PROPN
gujaf-106	254	19	.	.	PUNCT
gujaf-106	255	1	research	research	PROPN
gujaf-106	255	2	journal	journal	PROPN
gujaf-106	255	3	of	of	ADP
gujaf-106	255	4	finance	finance	NOUN
gujaf-106	255	5	and	and	CCONJ
gujaf-106	255	6	accounting	accounting	NOUN
gujaf-106	255	7	,	,	PUNCT
gujaf-106	255	8	9(10	9(10	NUM
gujaf-106	255	9	)	)	PUNCT
gujaf-106	255	10	,	,	PUNCT
gujaf-106	255	11	150	150	NUM
gujaf-106	255	12	-	-	SYM
gujaf-106	255	13	164	164	NUM
gujaf-106	255	14	.	.	PUNCT
gujaf-106	256	1	onoja	onoja	PROPN
gujaf-106	256	2	e.	e.	PROPN
gujaf-106	256	3	e.	e.	PROPN
gujaf-106	256	4	,	,	PUNCT
gujaf-106	256	5	&	&	CCONJ
gujaf-106	256	6	ovayioza	ovayioza	PROPN
gujaf-106	256	7	,	,	PUNCT
gujaf-106	256	8	s.	s.	PROPN
gujaf-106	256	9	p.	p.	PROPN
gujaf-106	256	10	(	(	PUNCT
gujaf-106	256	11	2015	2015	NUM
gujaf-106	256	12	)	)	PUNCT
gujaf-106	256	13	.	.	PUNCT
gujaf-106	257	1	effects	effect	NOUN
gujaf-106	257	2	of	of	ADP
gujaf-106	257	3	debt	debt	NOUN
gujaf-106	257	4	usage	usage	NOUN
gujaf-106	257	5	on	on	ADP
gujaf-106	257	6	the	the	DET
gujaf-106	257	7	performance	performance	NOUN
gujaf-106	257	8	of	of	ADP
gujaf-106	257	9	small	small	ADJ
gujaf-106	257	10	-	-	PUNCT
gujaf-106	257	11	scale	scale	NOUN
gujaf-106	257	12	manufacturing	manufacturing	NOUN
gujaf-106	257	13	firms	firm	NOUN
gujaf-106	257	14	in	in	ADP
gujaf-106	257	15	kogi	kogi	PROPN
gujaf-106	257	16	state	state	PROPN
gujaf-106	257	17	of	of	ADP
gujaf-106	257	18	nigeria	nigeria	PROPN
gujaf-106	257	19	.	.	PUNCT
gujaf-106	258	1	international	international	ADJ
gujaf-106	258	2	journal	journal	PROPN
gujaf-106	258	3	of	of	ADP
gujaf-106	258	4	public	public	ADJ
gujaf-106	258	5	administration	administration	NOUN
gujaf-106	258	6	and	and	CCONJ
gujaf-106	258	7	management	management	NOUN
gujaf-106	258	8	research	research	NOUN
gujaf-106	258	9	,	,	PUNCT
gujaf-106	258	10	2	2	NUM
gujaf-106	258	11	(	(	PUNCT
gujaf-106	258	12	5	5	NUM
gujaf-106	258	13	)	)	PUNCT
gujaf-106	258	14	,	,	PUNCT
gujaf-106	258	15	74	74	NUM
gujaf-106	258	16	-	-	SYM
gujaf-106	258	17	84	84	NUM
gujaf-106	258	18	.	.	PUNCT
gujaf-106	259	1	ramli	ramli	ADJ
gujaf-106	259	2	,	,	PUNCT
gujaf-106	259	3	n.	n.	PROPN
gujaf-106	259	4	a.	a.	PROPN
gujaf-106	259	5	,	,	PUNCT
gujaf-106	259	6	latan	latan	PROPN
gujaf-106	259	7	,	,	PUNCT
gujaf-106	259	8	h.	h.	PROPN
gujaf-106	259	9	&	&	CCONJ
gujaf-106	259	10	solovida	solovida	PROPN
gujaf-106	259	11	,	,	PUNCT
gujaf-106	259	12	g.	g.	PROPN
gujaf-106	259	13	t.	t.	PROPN
gujaf-106	259	14	(	(	PUNCT
gujaf-106	259	15	2019	2019	NUM
gujaf-106	259	16	)	)	PUNCT
gujaf-106	259	17	.	.	PUNCT
gujaf-106	260	1	determinants	determinant	NOUN
gujaf-106	260	2	of	of	ADP
gujaf-106	260	3	capital	capital	NOUN
gujaf-106	260	4	structure	structure	NOUN
gujaf-106	260	5	and	and	CCONJ
gujaf-106	260	6	firm	firm	ADJ
gujaf-106	260	7	financial	financial	ADJ
gujaf-106	260	8	performance	performance	NOUN
gujaf-106	260	9	—	—	PUNCT
gujaf-106	260	10	apls	apls	NOUN
gujaf-106	260	11	-	-	PUNCT
gujaf-106	260	12	sem	sem	NOUN
gujaf-106	260	13	approach	approach	NOUN
gujaf-106	260	14	:	:	PUNCT
gujaf-106	260	15	evidence	evidence	NOUN
gujaf-106	260	16	from	from	ADP
gujaf-106	260	17	malaysia	malaysia	PROPN
gujaf-106	260	18	and	and	CCONJ
gujaf-106	260	19	indonesia	indonesia	PROPN
gujaf-106	260	20	.	.	PUNCT
gujaf-106	261	1	the	the	DET
gujaf-106	261	2	quarterly	quarterly	ADJ
gujaf-106	261	3	review	review	NOUN
gujaf-106	261	4	of	of	ADP
gujaf-106	261	5	economics	economic	NOUN
gujaf-106	261	6	and	and	CCONJ
gujaf-106	261	7	finance	finance	NOUN
gujaf-106	261	8	,	,	PUNCT
gujaf-106	261	9	71(c	71(c	PROPN
gujaf-106	261	10	)	)	PUNCT
gujaf-106	261	11	,	,	PUNCT
gujaf-106	261	12	148	148	NUM
gujaf-106	261	13	-	-	SYM
gujaf-106	261	14	160	160	NUM
gujaf-106	261	15	.	.	PUNCT
gujaf-106	262	1	rossi	rossi	PROPN
gujaf-106	262	2	,	,	PUNCT
gujaf-106	262	3	s.	s.	PROPN
gujaf-106	262	4	p.	p.	PROPN
gujaf-106	262	5	s.	s.	PROPN
gujaf-106	262	6	,	,	PUNCT
gujaf-106	262	7	schwaiger	schwaiger	NUM
gujaf-106	262	8	,	,	PUNCT
gujaf-106	262	9	m.	m.	NOUN
gujaf-106	262	10	s.	s.	PROPN
gujaf-106	262	11	&	&	CCONJ
gujaf-106	262	12	winkler	winkler	PROPN
gujaf-106	262	13	,	,	PUNCT
gujaf-106	262	14	g.	g.	PROPN
gujaf-106	262	15	(	(	PUNCT
gujaf-106	262	16	2009	2009	NUM
gujaf-106	262	17	)	)	PUNCT
gujaf-106	262	18	.	.	PUNCT
gujaf-106	263	1	how	how	SCONJ
gujaf-106	263	2	loan	loan	NOUN
gujaf-106	263	3	portfolio	portfolio	NOUN
gujaf-106	263	4	diversification	diversification	NOUN
gujaf-106	263	5	affects	affect	VERB
gujaf-106	263	6	risk	risk	NOUN
gujaf-106	263	7	,	,	PUNCT
gujaf-106	263	8	efficiency	efficiency	NOUN
gujaf-106	263	9	and	and	CCONJ
gujaf-106	263	10	capitalization	capitalization	NOUN
gujaf-106	263	11	:	:	PUNCT
gujaf-106	263	12	a	a	DET
gujaf-106	263	13	managerial	managerial	ADJ
gujaf-106	263	14	behavior	behavior	NOUN
gujaf-106	263	15	model	model	NOUN
gujaf-106	263	16	for	for	ADP
gujaf-106	263	17	austrian	austrian	ADJ
gujaf-106	263	18	banks	bank	NOUN
gujaf-106	263	19	.	.	PUNCT
gujaf-106	264	1	journal	journal	PROPN
gujaf-106	264	2	of	of	ADP
gujaf-106	264	3	banking	banking	NOUN
gujaf-106	264	4	&	&	CCONJ
gujaf-106	264	5	finance	finance	NOUN
gujaf-106	264	6	,	,	PUNCT
gujaf-106	264	7	33(12	33(12	NUM
gujaf-106	264	8	)	)	PUNCT
gujaf-106	264	9	,	,	PUNCT
gujaf-106	264	10	2218	2218	NUM
gujaf-106	264	11	-	-	SYM
gujaf-106	264	12	2226	2226	NUM
gujaf-106	264	13	.	.	PUNCT
gujaf-106	265	1	doi	doi	NOUN
gujaf-106	265	2	:	:	PUNCT
gujaf-106	265	3	10.1016	10.1016	NUM
gujaf-106	265	4	/	/	SYM
gujaf-106	265	5	j.jbankfin.2009.05.022	j.jbankfin.2009.05.022	PROPN
gujaf-106	265	6	sakr	sakr	PROPN
gujaf-106	265	7	,	,	PUNCT
gujaf-106	265	8	a.	a.	PROPN
gujaf-106	265	9	&	&	CCONJ
gujaf-106	265	10	bedeir	bedeir	PROPN
gujaf-106	265	11	,	,	PUNCT
gujaf-106	265	12	a.	a.	NOUN
gujaf-106	265	13	(	(	PUNCT
gujaf-106	265	14	2019	2019	NUM
gujaf-106	265	15	)	)	PUNCT
gujaf-106	265	16	.	.	PUNCT
gujaf-106	266	1	firm	firm	ADJ
gujaf-106	266	2	level	level	NOUN
gujaf-106	266	3	determinants	determinant	NOUN
gujaf-106	266	4	of	of	ADP
gujaf-106	266	5	capital	capital	NOUN
gujaf-106	266	6	structure	structure	NOUN
gujaf-106	266	7	:	:	PUNCT
gujaf-106	266	8	evidence	evidence	NOUN
gujaf-106	266	9	from	from	ADP
gujaf-106	266	10	egypt	egypt	PROPN
gujaf-106	266	11	.	.	PUNCT
gujaf-106	267	1	international	international	ADJ
gujaf-106	267	2	journal	journal	PROPN
gujaf-106	267	3	of	of	ADP
gujaf-106	267	4	financial	financial	ADJ
gujaf-106	267	5	research	research	NOUN
gujaf-106	267	6	,	,	PUNCT
gujaf-106	267	7	10(1	10(1	NUM
gujaf-106	267	8	)	)	PUNCT
gujaf-106	267	9	,	,	PUNCT
gujaf-106	267	10	68	68	NUM
gujaf-106	267	11	-	-	SYM
gujaf-106	267	12	85	85	NUM
gujaf-106	267	13	.	.	PUNCT
gujaf-106	268	1	tifow	tifow	PROPN
gujaf-106	268	2	,	,	PUNCT
gujaf-106	268	3	a.	a.	NOUN
gujaf-106	268	4	a.	a.	PROPN
gujaf-106	268	5	&	&	CCONJ
gujaf-106	268	6	sayilir	sayilir	PROPN
gujaf-106	268	7	,	,	PUNCT
gujaf-106	268	8	o.	o.	NOUN
gujaf-106	268	9	(	(	PUNCT
gujaf-106	268	10	2015	2015	NUM
gujaf-106	268	11	)	)	PUNCT
gujaf-106	268	12	.	.	PUNCT
gujaf-106	269	1	capital	capital	NOUN
gujaf-106	269	2	structure	structure	NOUN
gujaf-106	269	3	and	and	CCONJ
gujaf-106	269	4	firm	firm	ADJ
gujaf-106	269	5	performance	performance	NOUN
gujaf-106	269	6	:	:	PUNCT
gujaf-106	269	7	an	an	DET
gujaf-106	269	8	analysis	analysis	NOUN
gujaf-106	269	9	of	of	ADP
gujaf-106	269	10	manufacturing	manufacturing	NOUN
gujaf-106	269	11	firms	firm	NOUN
gujaf-106	269	12	in	in	ADP
gujaf-106	269	13	turkey	turkey	PROPN
gujaf-106	269	14	.	.	PUNCT
gujaf-106	270	1	eurasian	eurasian	ADJ
gujaf-106	270	2	journal	journal	PROPN
gujaf-106	270	3	of	of	ADP
gujaf-106	270	4	business	business	NOUN
gujaf-106	270	5	and	and	CCONJ
gujaf-106	270	6	management	management	NOUN
gujaf-106	270	7	,	,	PUNCT
gujaf-106	270	8	3(4	3(4	NUM
gujaf-106	270	9	)	)	PUNCT
gujaf-106	270	10	,	,	PUNCT
gujaf-106	270	11	13	13	NUM
gujaf-106	270	12	22	22	NUM
gujaf-106	270	13	.	.	PUNCT
gujaf-106	271	1	vu	vu	PROPN
gujaf-106	271	2	thi	thi	PROPN
gujaf-106	271	3	,	,	PUNCT
gujaf-106	271	4	t.	t.	PROPN
gujaf-106	271	5	&	&	CCONJ
gujaf-106	271	6	huang	huang	PROPN
gujaf-106	271	7	,	,	PUNCT
gujaf-106	271	8	h.	h.	PROPN
gujaf-106	271	9	(	(	PUNCT
gujaf-106	271	10	2003	2003	NUM
gujaf-106	271	11	)	)	PUNCT
gujaf-106	271	12	.	.	PUNCT
gujaf-106	272	1	the	the	DET
gujaf-106	272	2	determinants	determinant	NOUN
gujaf-106	272	3	of	of	ADP
gujaf-106	272	4	capital	capital	NOUN
gujaf-106	272	5	structure	structure	NOUN
gujaf-106	272	6	in	in	ADP
gujaf-106	272	7	shipping	shipping	NOUN
gujaf-106	272	8	companies	company	NOUN
gujaf-106	272	9	:	:	PUNCT
gujaf-106	272	10	case	case	NOUN
gujaf-106	272	11	studies	study	NOUN
gujaf-106	272	12	of	of	ADP
gujaf-106	272	13	broström	broström	PROPN
gujaf-106	272	14	and	and	CCONJ
gujaf-106	272	15	concordia	concordia	PROPN
gujaf-106	272	16	ab	ab	PROPN
gujaf-106	272	17	.	.	PROPN
gujaf-106	272	18	unpublished	unpublished	PROPN
gujaf-106	272	19	master	master	NOUN
gujaf-106	272	20	's	's	PART
gujaf-106	272	21	thesis	thesis	NOUN
gujaf-106	272	22	,	,	PUNCT
gujaf-106	272	23	university	university	NOUN
gujaf-106	272	24	of	of	ADP
gujaf-106	272	25	gothenburg	gothenburg	PROPN
gujaf-106	272	26	,	,	PUNCT
gujaf-106	272	27	gothenburg	gothenburg	PROPN
gujaf-106	272	28	.	.	PUNCT