id	sid	tid	token	lemma	pos
gujaf-111	1	1	i	i	PRON
gujaf-111	1	2	gusau	gusau	PROPN
gujaf-111	1	3	journal	journal	NOUN
gujaf-111	1	4	of	of	ADP
gujaf-111	1	5	accounting	accounting	NOUN
gujaf-111	1	6	and	and	CCONJ
gujaf-111	1	7	finance	finance	NOUN
gujaf-111	1	8	(	(	PUNCT
gujaf-111	1	9	gujaf	gujaf	NOUN
gujaf-111	1	10	)	)	PUNCT
gujaf-111	1	11	vol	vol	NOUN
gujaf-111	1	12	.	.	NOUN
gujaf-111	1	13	3	3	NUM
gujaf-111	1	14	issue	issue	NOUN
gujaf-111	1	15	1	1	NUM
gujaf-111	1	16	,	,	PUNCT
gujaf-111	1	17	april	april	PROPN
gujaf-111	1	18	,	,	PUNCT
gujaf-111	1	19	2022	2022	NUM
gujaf-111	1	20	issn	issn	NOUN
gujaf-111	1	21	:	:	PUNCT
gujaf-111	1	22	2756	2756	NUM
gujaf-111	1	23	-	-	PUNCT
gujaf-111	1	24	665x	665x	NOUN
gujaf-111	1	25	a	a	DET
gujaf-111	1	26	publication	publication	NOUN
gujaf-111	1	27	of	of	ADP
gujaf-111	1	28	department	department	NOUN
gujaf-111	1	29	of	of	ADP
gujaf-111	1	30	accounting	accounting	NOUN
gujaf-111	1	31	and	and	CCONJ
gujaf-111	1	32	finance	finance	NOUN
gujaf-111	1	33	,	,	PUNCT
gujaf-111	1	34	faculty	faculty	NOUN
gujaf-111	1	35	of	of	ADP
gujaf-111	1	36	management	management	NOUN
gujaf-111	1	37	and	and	CCONJ
gujaf-111	1	38	social	social	ADJ
gujaf-111	1	39	sciences	science	NOUN
gujaf-111	1	40	,	,	PUNCT
gujaf-111	1	41	federal	federal	ADJ
gujaf-111	1	42	university	university	NOUN
gujaf-111	1	43	gusau	gusau	NOUN
gujaf-111	1	44	,	,	PUNCT
gujaf-111	1	45	zamfara	zamfara	PROPN
gujaf-111	1	46	state	state	PROPN
gujaf-111	1	47	-nigeria	-nigeria	PROPN
gujaf-111	1	48	ii	ii	PROPN
gujaf-111	1	49	©	©	PROPN
gujaf-111	1	50	department	department	PROPN
gujaf-111	1	51	of	of	ADP
gujaf-111	1	52	accounting	accounting	NOUN
gujaf-111	1	53	and	and	CCONJ
gujaf-111	1	54	finance	finance	NOUN
gujaf-111	1	55	vol	vol	NOUN
gujaf-111	1	56	.	.	PUNCT
gujaf-111	1	57	3	3	NUM
gujaf-111	1	58	issue	issue	NOUN
gujaf-111	1	59	1	1	NUM
gujaf-111	1	60	april	april	PROPN
gujaf-111	1	61	,	,	PUNCT
gujaf-111	1	62	2022	2022	NUM
gujaf-111	1	63	issn	issn	NOUN
gujaf-111	1	64	:	:	PUNCT
gujaf-111	1	65	2756	2756	NUM
gujaf-111	1	66	-	-	PUNCT
gujaf-111	1	67	665x	665x	NOUN
gujaf-111	1	68	a	a	DET
gujaf-111	1	69	publication	publication	NOUN
gujaf-111	1	70	of	of	ADP
gujaf-111	1	71	department	department	NOUN
gujaf-111	1	72	of	of	ADP
gujaf-111	1	73	accounting	accounting	NOUN
gujaf-111	1	74	and	and	CCONJ
gujaf-111	1	75	finance	finance	NOUN
gujaf-111	1	76	,	,	PUNCT
gujaf-111	1	77	faculty	faculty	NOUN
gujaf-111	1	78	of	of	ADP
gujaf-111	1	79	management	management	NOUN
gujaf-111	1	80	and	and	CCONJ
gujaf-111	1	81	social	social	ADJ
gujaf-111	1	82	sciences	science	NOUN
gujaf-111	1	83	,	,	PUNCT
gujaf-111	1	84	federal	federal	ADJ
gujaf-111	1	85	university	university	NOUN
gujaf-111	1	86	gusau	gusau	NOUN
gujaf-111	1	87	,	,	PUNCT
gujaf-111	1	88	zamfara	zamfara	PROPN
gujaf-111	1	89	state	state	NOUN
gujaf-111	1	90	-nigeria	-nigeria	PROPN
gujaf-111	1	91	all	all	DET
gujaf-111	1	92	rights	right	NOUN
gujaf-111	1	93	reserved	reserve	VERB
gujaf-111	1	94	except	except	SCONJ
gujaf-111	1	95	for	for	ADP
gujaf-111	1	96	academic	academic	ADJ
gujaf-111	1	97	purposes	purpose	NOUN
gujaf-111	1	98	no	no	DET
gujaf-111	1	99	part	part	NOUN
gujaf-111	1	100	or	or	CCONJ
gujaf-111	1	101	whole	whole	NOUN
gujaf-111	1	102	of	of	ADP
gujaf-111	1	103	this	this	DET
gujaf-111	1	104	publication	publication	NOUN
gujaf-111	1	105	is	be	AUX
gujaf-111	1	106	allowed	allow	VERB
gujaf-111	1	107	to	to	PART
gujaf-111	1	108	be	be	AUX
gujaf-111	1	109	reproduced	reproduce	VERB
gujaf-111	1	110	,	,	PUNCT
gujaf-111	1	111	stored	store	VERB
gujaf-111	1	112	in	in	ADP
gujaf-111	1	113	a	a	DET
gujaf-111	1	114	retrieval	retrieval	NOUN
gujaf-111	1	115	system	system	NOUN
gujaf-111	1	116	or	or	CCONJ
gujaf-111	1	117	transmitted	transmit	VERB
gujaf-111	1	118	in	in	ADP
gujaf-111	1	119	any	any	DET
gujaf-111	1	120	form	form	NOUN
gujaf-111	1	121	or	or	CCONJ
gujaf-111	1	122	by	by	ADP
gujaf-111	1	123	any	any	DET
gujaf-111	1	124	means	mean	NOUN
gujaf-111	1	125	be	be	AUX
gujaf-111	1	126	it	it	PRON
gujaf-111	1	127	mechanical	mechanical	ADJ
gujaf-111	1	128	,	,	PUNCT
gujaf-111	1	129	electrical	electrical	ADJ
gujaf-111	1	130	,	,	PUNCT
gujaf-111	1	131	photocopying	photocopying	NOUN
gujaf-111	1	132	,	,	PUNCT
gujaf-111	1	133	recording	recording	NOUN
gujaf-111	1	134	or	or	CCONJ
gujaf-111	1	135	otherwise	otherwise	ADV
gujaf-111	1	136	,	,	PUNCT
gujaf-111	1	137	without	without	ADP
gujaf-111	1	138	prior	prior	ADJ
gujaf-111	1	139	permission	permission	NOUN
gujaf-111	1	140	of	of	ADP
gujaf-111	1	141	the	the	DET
gujaf-111	1	142	copyright	copyright	NOUN
gujaf-111	1	143	owner	owner	NOUN
gujaf-111	1	144	.	.	PUNCT
gujaf-111	2	1	published	publish	VERB
gujaf-111	2	2	and	and	CCONJ
gujaf-111	2	3	printed	print	VERB
gujaf-111	2	4	by	by	ADP
gujaf-111	2	5	:	:	PUNCT
gujaf-111	2	6	ahmadu	ahmadu	PROPN
gujaf-111	2	7	bello	bello	PROPN
gujaf-111	2	8	university	university	PROPN
gujaf-111	2	9	press	press	NOUN
gujaf-111	2	10	limited	limit	VERB
gujaf-111	2	11	,	,	PUNCT
gujaf-111	2	12	zaria	zaria	PROPN
gujaf-111	2	13	kaduna	kaduna	PROPN
gujaf-111	2	14	state	state	PROPN
gujaf-111	2	15	,	,	PUNCT
gujaf-111	2	16	nigeria	nigeria	PROPN
gujaf-111	2	17	.	.	PUNCT
gujaf-111	3	1	tel	tel	ADP
gujaf-111	3	2	:	:	PUNCT
gujaf-111	3	3	08065949711	08065949711	NUM
gujaf-111	3	4	,	,	PUNCT
gujaf-111	3	5	069	069	NUM
gujaf-111	3	6	-	-	SYM
gujaf-111	3	7	879121	879121	NUM
gujaf-111	3	8	e	e	NOUN
gujaf-111	3	9	-	-	NOUN
gujaf-111	3	10	mail	mail	NOUN
gujaf-111	3	11	:	:	PUNCT
gujaf-111	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-111	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-111	4	1	website	website	NOUN
gujaf-111	4	2	:	:	PUNCT
gujaf-111	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-111	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-111	4	5	iii	iii	PROPN
gujaf-111	4	6	editorial	editorial	PROPN
gujaf-111	4	7	board	board	NOUN
gujaf-111	4	8	editor	editor	NOUN
gujaf-111	4	9	-	-	PUNCT
gujaf-111	4	10	in	in	ADP
gujaf-111	4	11	-	-	PUNCT
gujaf-111	4	12	chief	chief	NOUN
gujaf-111	4	13	:	:	PUNCT
gujaf-111	4	14	prof	prof	PROPN
gujaf-111	4	15	.	.	PUNCT
gujaf-111	4	16	shehu	shehu	PROPN
gujaf-111	4	17	usman	usman	PROPN
gujaf-111	4	18	hassan	hassan	PROPN
gujaf-111	4	19	department	department	PROPN
gujaf-111	4	20	of	of	ADP
gujaf-111	4	21	accounting	accounting	PROPN
gujaf-111	4	22	,	,	PUNCT
gujaf-111	4	23	federal	federal	ADJ
gujaf-111	4	24	university	university	PROPN
gujaf-111	4	25	of	of	ADP
gujaf-111	4	26	kashere	kashere	PROPN
gujaf-111	4	27	,	,	PUNCT
gujaf-111	4	28	gombe	gombe	ADJ
gujaf-111	4	29	state	state	NOUN
gujaf-111	4	30	.	.	PUNCT
gujaf-111	5	1	associate	associate	NOUN
gujaf-111	5	2	editor	editor	NOUN
gujaf-111	5	3	:	:	PUNCT
gujaf-111	5	4	dr	dr	PROPN
gujaf-111	5	5	.	.	PROPN
gujaf-111	5	6	muhammad	muhammad	PROPN
gujaf-111	5	7	mustapha	mustapha	PROPN
gujaf-111	5	8	bagudo	bagudo	PROPN
gujaf-111	5	9	department	department	PROPN
gujaf-111	5	10	of	of	ADP
gujaf-111	5	11	accounting	accounting	PROPN
gujaf-111	5	12	,	,	PUNCT
gujaf-111	5	13	ahmadu	ahmadu	PROPN
gujaf-111	5	14	bello	bello	PROPN
gujaf-111	5	15	university	university	PROPN
gujaf-111	5	16	zaria	zaria	PROPN
gujaf-111	5	17	,	,	PUNCT
gujaf-111	5	18	kaduna	kaduna	PROPN
gujaf-111	5	19	state	state	PROPN
gujaf-111	5	20	.	.	PUNCT
gujaf-111	6	1	managing	manage	VERB
gujaf-111	6	2	editor	editor	NOUN
gujaf-111	6	3	:	:	PUNCT
gujaf-111	6	4	umar	umar	PROPN
gujaf-111	6	5	farouk	farouk	PROPN
gujaf-111	6	6	abdulkarim	abdulkarim	PROPN
gujaf-111	6	7	department	department	PROPN
gujaf-111	6	8	of	of	ADP
gujaf-111	6	9	accounting	accounting	NOUN
gujaf-111	6	10	and	and	CCONJ
gujaf-111	6	11	finance	finance	NOUN
gujaf-111	6	12	,	,	PUNCT
gujaf-111	6	13	federal	federal	ADJ
gujaf-111	6	14	university	university	NOUN
gujaf-111	6	15	gusau	gusau	PROPN
gujaf-111	6	16	,	,	PUNCT
gujaf-111	6	17	zamfara	zamfara	PROPN
gujaf-111	6	18	state	state	PROPN
gujaf-111	6	19	.	.	PUNCT
gujaf-111	7	1	editorial	editorial	PROPN
gujaf-111	7	2	board	board	NOUN
gujaf-111	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-111	7	4	modu	modu	PROPN
gujaf-111	7	5	kumshe	kumshe	PROPN
gujaf-111	7	6	department	department	PROPN
gujaf-111	7	7	of	of	ADP
gujaf-111	7	8	accounting	accounting	PROPN
gujaf-111	7	9	,	,	PUNCT
gujaf-111	7	10	university	university	NOUN
gujaf-111	7	11	of	of	ADP
gujaf-111	7	12	maiduguri	maiduguri	PROPN
gujaf-111	7	13	,	,	PUNCT
gujaf-111	7	14	borno	borno	PROPN
gujaf-111	7	15	state	state	PROPN
gujaf-111	7	16	.	.	PUNCT
gujaf-111	8	1	prof	prof	PROPN
gujaf-111	8	2	ugochukwu	ugochukwu	PROPN
gujaf-111	8	3	c.	c.	PROPN
gujaf-111	8	4	nzewi	nzewi	VERB
gujaf-111	8	5	department	department	PROPN
gujaf-111	8	6	of	of	ADP
gujaf-111	8	7	accounting	accounting	PROPN
gujaf-111	8	8	,	,	PUNCT
gujaf-111	8	9	paul	paul	PROPN
gujaf-111	8	10	university	university	PROPN
gujaf-111	8	11	awka	awka	NOUN
gujaf-111	8	12	,	,	PUNCT
gujaf-111	8	13	anambra	anambra	PROPN
gujaf-111	8	14	state	state	PROPN
gujaf-111	8	15	.	.	PUNCT
gujaf-111	9	1	prof	prof	PROPN
gujaf-111	9	2	kabir	kabir	PROPN
gujaf-111	9	3	tahir	tahir	PROPN
gujaf-111	9	4	hamid	hamid	PROPN
gujaf-111	9	5	department	department	PROPN
gujaf-111	9	6	of	of	ADP
gujaf-111	9	7	accounting	accounting	PROPN
gujaf-111	9	8	,	,	PUNCT
gujaf-111	9	9	bayero	bayero	PROPN
gujaf-111	9	10	university	university	PROPN
gujaf-111	9	11	,	,	PUNCT
gujaf-111	9	12	kano	kano	PROPN
gujaf-111	9	13	,	,	PUNCT
gujaf-111	9	14	kano	kano	PROPN
gujaf-111	9	15	state	state	PROPN
gujaf-111	9	16	.	.	PUNCT
gujaf-111	10	1	prof	prof	PROPN
gujaf-111	10	2	.	.	PUNCT
gujaf-111	11	1	ekoja	ekoja	PROPN
gujaf-111	11	2	b.	b.	PROPN
gujaf-111	11	3	ekoja	ekoja	PROPN
gujaf-111	11	4	department	department	PROPN
gujaf-111	11	5	of	of	ADP
gujaf-111	11	6	accounting	accounting	PROPN
gujaf-111	11	7	,	,	PUNCT
gujaf-111	11	8	university	university	PROPN
gujaf-111	11	9	of	of	ADP
gujaf-111	11	10	jos	jos	PROPN
gujaf-111	11	11	.	.	PROPN
gujaf-111	11	12	prof	prof	PROPN
gujaf-111	11	13	.	.	PUNCT
gujaf-111	12	1	clifford	clifford	PROPN
gujaf-111	12	2	ofurum	ofurum	PROPN
gujaf-111	12	3	department	department	PROPN
gujaf-111	12	4	of	of	ADP
gujaf-111	12	5	accounting	accounting	PROPN
gujaf-111	12	6	,	,	PUNCT
gujaf-111	12	7	university	university	NOUN
gujaf-111	12	8	of	of	ADP
gujaf-111	12	9	portharcourt	portharcourt	PROPN
gujaf-111	12	10	,	,	PUNCT
gujaf-111	12	11	rivers	river	NOUN
gujaf-111	12	12	state	state	PROPN
gujaf-111	12	13	.	.	PUNCT
gujaf-111	13	1	prof	prof	PROPN
gujaf-111	13	2	.	.	PUNCT
gujaf-111	14	1	ahmad	ahmad	PROPN
gujaf-111	14	2	bello	bello	PROPN
gujaf-111	14	3	dogarawa	dogarawa	PROPN
gujaf-111	14	4	department	department	PROPN
gujaf-111	14	5	of	of	ADP
gujaf-111	14	6	accounting	accounting	NOUN
gujaf-111	14	7	,	,	PUNCT
gujaf-111	14	8	ahmadu	ahmadu	PROPN
gujaf-111	14	9	bello	bello	PROPN
gujaf-111	14	10	university	university	PROPN
gujaf-111	14	11	zaria	zaria	PROPN
gujaf-111	14	12	.	.	PUNCT
gujaf-111	15	1	prof	prof	PROPN
gujaf-111	15	2	.	.	PUNCT
gujaf-111	16	1	yusuf	yusuf	PROPN
gujaf-111	16	2	.	.	PUNCT
gujaf-111	17	1	b.	b.	PROPN
gujaf-111	17	2	rahman	rahman	PROPN
gujaf-111	17	3	department	department	PROPN
gujaf-111	17	4	of	of	ADP
gujaf-111	17	5	accounting	accounting	PROPN
gujaf-111	17	6	,	,	PUNCT
gujaf-111	17	7	lagos	lagos	NOUN
gujaf-111	17	8	state	state	PROPN
gujaf-111	17	9	university	university	PROPN
gujaf-111	17	10	,	,	PUNCT
gujaf-111	17	11	lagos	lagos	NOUN
gujaf-111	17	12	state	state	NOUN
gujaf-111	17	13	.	.	PUNCT
gujaf-111	18	1	prof	prof	PROPN
gujaf-111	18	2	.	.	PUNCT
gujaf-111	19	1	suleiman	suleiman	PROPN
gujaf-111	19	2	a.	a.	PROPN
gujaf-111	19	3	s.	s.	PROPN
gujaf-111	19	4	aruwa	aruwa	PROPN
gujaf-111	19	5	department	department	PROPN
gujaf-111	19	6	of	of	ADP
gujaf-111	19	7	accounting	accounting	PROPN
gujaf-111	19	8	,	,	PUNCT
gujaf-111	19	9	nasarawa	nasarawa	PROPN
gujaf-111	19	10	state	state	PROPN
gujaf-111	19	11	university	university	PROPN
gujaf-111	19	12	,	,	PUNCT
gujaf-111	19	13	keffi	keffi	PROPN
gujaf-111	19	14	,	,	PUNCT
gujaf-111	19	15	nasarawa	nasarawa	PROPN
gujaf-111	19	16	state	state	PROPN
gujaf-111	19	17	.	.	PUNCT
gujaf-111	20	1	prof	prof	PROPN
gujaf-111	20	2	.	.	PUNCT
gujaf-111	21	1	muhammad	muhammad	PROPN
gujaf-111	21	2	junaidu	junaidu	PROPN
gujaf-111	21	3	kurawa	kurawa	PROPN
gujaf-111	21	4	department	department	PROPN
gujaf-111	21	5	of	of	ADP
gujaf-111	21	6	accounting	accounting	PROPN
gujaf-111	21	7	,	,	PUNCT
gujaf-111	21	8	bayero	bayero	PROPN
gujaf-111	21	9	university	university	PROPN
gujaf-111	21	10	kano	kano	PROPN
gujaf-111	21	11	,	,	PUNCT
gujaf-111	21	12	kano	kano	PROPN
gujaf-111	21	13	state	state	PROPN
gujaf-111	21	14	.	.	PUNCT
gujaf-111	22	1	prof	prof	PROPN
gujaf-111	22	2	.	.	PUNCT
gujaf-111	23	1	muhammad	muhammad	PROPN
gujaf-111	23	2	habibu	habibu	ADJ
gujaf-111	23	3	sabari	sabari	PROPN
gujaf-111	23	4	department	department	PROPN
gujaf-111	23	5	of	of	ADP
gujaf-111	23	6	accounting	accounting	NOUN
gujaf-111	23	7	,	,	PUNCT
gujaf-111	23	8	ahmadu	ahmadu	PROPN
gujaf-111	23	9	bello	bello	PROPN
gujaf-111	23	10	university	university	PROPN
gujaf-111	23	11	,	,	PUNCT
gujaf-111	23	12	zaria	zaria	PROPN
gujaf-111	23	13	.	.	PUNCT
gujaf-111	24	1	iv	iv	NUM
gujaf-111	24	2	prof	prof	PROPN
gujaf-111	24	3	.	.	PUNCT
gujaf-111	25	1	okpanachi	okpanachi	PROPN
gujaf-111	25	2	joshua	joshua	PROPN
gujaf-111	25	3	department	department	PROPN
gujaf-111	25	4	of	of	ADP
gujaf-111	25	5	accounting	accounting	NOUN
gujaf-111	25	6	and	and	CCONJ
gujaf-111	25	7	management	management	NOUN
gujaf-111	25	8	,	,	PUNCT
gujaf-111	25	9	nigerian	nigerian	ADJ
gujaf-111	25	10	defence	defence	PROPN
gujaf-111	25	11	academy	academy	PROPN
gujaf-111	25	12	,	,	PUNCT
gujaf-111	25	13	kaduna	kaduna	PROPN
gujaf-111	25	14	.	.	PROPN
gujaf-111	25	15	prof	prof	PROPN
gujaf-111	25	16	.	.	PUNCT
gujaf-111	26	1	hassan	hassan	PROPN
gujaf-111	26	2	ibrahim	ibrahim	PROPN
gujaf-111	26	3	department	department	PROPN
gujaf-111	26	4	of	of	ADP
gujaf-111	26	5	accounting	accounting	PROPN
gujaf-111	26	6	,	,	PUNCT
gujaf-111	26	7	ibb	ibb	NOUN
gujaf-111	26	8	university	university	NOUN
gujaf-111	26	9	,	,	PUNCT
gujaf-111	26	10	lapai	lapai	NOUN
gujaf-111	26	11	,	,	PUNCT
gujaf-111	26	12	niger	niger	NOUN
gujaf-111	26	13	state	state	NOUN
gujaf-111	26	14	.	.	PUNCT
gujaf-111	27	1	prof	prof	PROPN
gujaf-111	27	2	.	.	PUNCT
gujaf-111	28	1	ifeoma	ifeoma	PROPN
gujaf-111	28	2	mary	mary	PROPN
gujaf-111	28	3	okwo	okwo	PROPN
gujaf-111	28	4	department	department	PROPN
gujaf-111	28	5	of	of	ADP
gujaf-111	28	6	accounting	accounting	PROPN
gujaf-111	28	7	,	,	PUNCT
gujaf-111	28	8	enugu	enugu	PROPN
gujaf-111	28	9	state	state	PROPN
gujaf-111	28	10	university	university	PROPN
gujaf-111	28	11	of	of	ADP
gujaf-111	28	12	science	science	NOUN
gujaf-111	28	13	and	and	CCONJ
gujaf-111	28	14	technology	technology	NOUN
gujaf-111	28	15	,	,	PUNCT
gujaf-111	28	16	enugu	enugu	PROPN
gujaf-111	28	17	state	state	PROPN
gujaf-111	28	18	.	.	PUNCT
gujaf-111	29	1	prof	prof	PROPN
gujaf-111	29	2	.	.	PROPN
gujaf-111	30	1	aminu	aminu	PROPN
gujaf-111	30	2	isah	isah	PROPN
gujaf-111	30	3	department	department	PROPN
gujaf-111	30	4	of	of	ADP
gujaf-111	30	5	accounting	accounting	PROPN
gujaf-111	30	6	,	,	PUNCT
gujaf-111	30	7	bayero	bayero	PROPN
gujaf-111	30	8	university	university	PROPN
gujaf-111	30	9	,	,	PUNCT
gujaf-111	30	10	kano	kano	PROPN
gujaf-111	30	11	,	,	PUNCT
gujaf-111	30	12	kano	kano	PROPN
gujaf-111	30	13	state	state	PROPN
gujaf-111	30	14	.	.	PUNCT
gujaf-111	31	1	prof	prof	PROPN
gujaf-111	31	2	.	.	PUNCT
gujaf-111	32	1	ahmadu	ahmadu	PROPN
gujaf-111	32	2	bello	bello	PROPN
gujaf-111	32	3	department	department	PROPN
gujaf-111	32	4	of	of	ADP
gujaf-111	32	5	accounting	accounting	NOUN
gujaf-111	32	6	,	,	PUNCT
gujaf-111	32	7	ahmadu	ahmadu	PROPN
gujaf-111	32	8	bello	bello	PROPN
gujaf-111	32	9	university	university	PROPN
gujaf-111	32	10	,	,	PUNCT
gujaf-111	32	11	zaria	zaria	PROPN
gujaf-111	32	12	.	.	PUNCT
gujaf-111	33	1	prof	prof	PROPN
gujaf-111	33	2	.	.	PUNCT
gujaf-111	34	1	musa	musa	PROPN
gujaf-111	34	2	yelwa	yelwa	PROPN
gujaf-111	34	3	abubakar	abubakar	PROPN
gujaf-111	34	4	department	department	PROPN
gujaf-111	34	5	of	of	ADP
gujaf-111	34	6	accounting	accounting	PROPN
gujaf-111	34	7	,	,	PUNCT
gujaf-111	34	8	usmanu	usmanu	PROPN
gujaf-111	34	9	danfodiyo	danfodiyo	PROPN
gujaf-111	34	10	university	university	PROPN
gujaf-111	34	11	,	,	PUNCT
gujaf-111	34	12	sokoto	sokoto	PROPN
gujaf-111	34	13	state	state	PROPN
gujaf-111	34	14	.	.	PUNCT
gujaf-111	35	1	dr	dr	PROPN
gujaf-111	35	2	.	.	PROPN
gujaf-111	35	3	salisu	salisu	PROPN
gujaf-111	35	4	abubakar	abubakar	PROPN
gujaf-111	35	5	department	department	PROPN
gujaf-111	35	6	of	of	ADP
gujaf-111	35	7	accounting	accounting	NOUN
gujaf-111	35	8	,	,	PUNCT
gujaf-111	35	9	ahmadu	ahmadu	PROPN
gujaf-111	35	10	bello	bello	PROPN
gujaf-111	35	11	university	university	PROPN
gujaf-111	35	12	zaria	zaria	PROPN
gujaf-111	35	13	,	,	PUNCT
gujaf-111	35	14	kaduna	kaduna	PROPN
gujaf-111	35	15	state	state	PROPN
gujaf-111	35	16	.	.	PUNCT
gujaf-111	36	1	dr	dr	PROPN
gujaf-111	36	2	.	.	PROPN
gujaf-111	36	3	isaq	isaq	PROPN
gujaf-111	36	4	alhaji	alhaji	PROPN
gujaf-111	36	5	samaila	samaila	PROPN
gujaf-111	36	6	department	department	PROPN
gujaf-111	36	7	of	of	ADP
gujaf-111	36	8	accounting	accounting	PROPN
gujaf-111	36	9	,	,	PUNCT
gujaf-111	36	10	bayero	bayero	PROPN
gujaf-111	36	11	university	university	NOUN
gujaf-111	36	12	,	,	PUNCT
gujaf-111	36	13	kano	kano	PROPN
gujaf-111	36	14	state	state	PROPN
gujaf-111	36	15	.	.	PUNCT
gujaf-111	37	1	dr	dr	PROPN
gujaf-111	37	2	.	.	PROPN
gujaf-111	37	3	fatima	fatima	PROPN
gujaf-111	37	4	alfa	alfa	PROPN
gujaf-111	37	5	department	department	PROPN
gujaf-111	37	6	of	of	ADP
gujaf-111	37	7	accounting	accounting	PROPN
gujaf-111	37	8	,	,	PUNCT
gujaf-111	37	9	university	university	NOUN
gujaf-111	37	10	of	of	ADP
gujaf-111	37	11	maiduguri	maiduguri	PROPN
gujaf-111	37	12	,	,	PUNCT
gujaf-111	37	13	borno	borno	PROPN
gujaf-111	37	14	state	state	PROPN
gujaf-111	37	15	.	.	PUNCT
gujaf-111	38	1	dr	dr	PROPN
gujaf-111	38	2	.	.	PROPN
gujaf-111	38	3	sunusi	sunusi	PROPN
gujaf-111	38	4	sa'ad	sa'ad	PROPN
gujaf-111	38	5	ahmad	ahmad	PROPN
gujaf-111	38	6	department	department	PROPN
gujaf-111	38	7	of	of	ADP
gujaf-111	38	8	accounting	accounting	PROPN
gujaf-111	38	9	,	,	PUNCT
gujaf-111	38	10	federal	federal	ADJ
gujaf-111	38	11	university	university	NOUN
gujaf-111	38	12	dutse	dutse	NOUN
gujaf-111	38	13	,	,	PUNCT
gujaf-111	38	14	jigawa	jigawa	PROPN
gujaf-111	38	15	state	state	PROPN
gujaf-111	38	16	.	.	PUNCT
gujaf-111	39	1	dr	dr	PROPN
gujaf-111	39	2	.	.	PROPN
gujaf-111	39	3	nasiru	nasiru	PROPN
gujaf-111	39	4	a.	a.	PROPN
gujaf-111	39	5	ka’oje	ka’oje	PROPN
gujaf-111	39	6	department	department	PROPN
gujaf-111	39	7	of	of	ADP
gujaf-111	39	8	accounting	accounting	PROPN
gujaf-111	39	9	,	,	PUNCT
gujaf-111	39	10	usmanu	usmanu	PROPN
gujaf-111	39	11	danfodiyo	danfodiyo	PROPN
gujaf-111	39	12	university	university	PROPN
gujaf-111	39	13	sokoto	sokoto	PROPN
gujaf-111	39	14	state	state	PROPN
gujaf-111	39	15	.	.	PUNCT
gujaf-111	40	1	dr	dr	PROPN
gujaf-111	40	2	.	.	PROPN
gujaf-111	40	3	aminu	aminu	PROPN
gujaf-111	40	4	abdullahi	abdullahi	PROPN
gujaf-111	40	5	department	department	PROPN
gujaf-111	40	6	of	of	ADP
gujaf-111	40	7	accounting	accounting	PROPN
gujaf-111	40	8	,	,	PUNCT
gujaf-111	40	9	usmanu	usmanu	PROPN
gujaf-111	40	10	danfodiyo	danfodiyo	PROPN
gujaf-111	40	11	university	university	PROPN
gujaf-111	40	12	sokoto	sokoto	PROPN
gujaf-111	40	13	,	,	PUNCT
gujaf-111	40	14	state	state	PROPN
gujaf-111	40	15	.	.	PUNCT
gujaf-111	41	1	dr	dr	PROPN
gujaf-111	41	2	.	.	PROPN
gujaf-111	41	3	onipe	onipe	PROPN
gujaf-111	41	4	adebenege	adebenege	PROPN
gujaf-111	41	5	yahaya	yahaya	PROPN
gujaf-111	41	6	department	department	PROPN
gujaf-111	41	7	of	of	ADP
gujaf-111	41	8	accounting	accounting	PROPN
gujaf-111	41	9	,	,	PUNCT
gujaf-111	41	10	nigerian	nigerian	ADJ
gujaf-111	41	11	defence	defence	PROPN
gujaf-111	41	12	academy	academy	PROPN
gujaf-111	41	13	,	,	PUNCT
gujaf-111	41	14	kaduna	kaduna	PROPN
gujaf-111	41	15	state	state	PROPN
gujaf-111	41	16	.	.	PUNCT
gujaf-111	42	1	dr	dr	PROPN
gujaf-111	42	2	.	.	PROPN
gujaf-111	42	3	saidu	saidu	PROPN
gujaf-111	42	4	adamu	adamu	PROPN
gujaf-111	42	5	department	department	PROPN
gujaf-111	42	6	of	of	ADP
gujaf-111	42	7	accounting	accounting	PROPN
gujaf-111	42	8	,	,	PUNCT
gujaf-111	42	9	federal	federal	ADJ
gujaf-111	42	10	university	university	PROPN
gujaf-111	42	11	of	of	ADP
gujaf-111	42	12	kashere	kashere	PROPN
gujaf-111	42	13	,	,	PUNCT
gujaf-111	42	14	gombe	gombe	ADJ
gujaf-111	42	15	state	state	NOUN
gujaf-111	42	16	.	.	PUNCT
gujaf-111	43	1	dr	dr	PROPN
gujaf-111	43	2	.	.	PROPN
gujaf-111	43	3	nasiru	nasiru	PROPN
gujaf-111	43	4	yunusa	yunusa	PROPN
gujaf-111	43	5	department	department	PROPN
gujaf-111	43	6	of	of	ADP
gujaf-111	43	7	accounting	accounting	NOUN
gujaf-111	43	8	,	,	PUNCT
gujaf-111	43	9	ahmadu	ahmadu	PROPN
gujaf-111	43	10	bello	bello	PROPN
gujaf-111	43	11	university	university	PROPN
gujaf-111	43	12	zaria	zaria	PROPN
gujaf-111	43	13	.	.	PUNCT
gujaf-111	44	1	dr	dr	PROPN
gujaf-111	44	2	.	.	PROPN
gujaf-111	44	3	aisha	aisha	PROPN
gujaf-111	44	4	nuhu	nuhu	PROPN
gujaf-111	44	5	muhammad	muhammad	PROPN
gujaf-111	44	6	department	department	PROPN
gujaf-111	44	7	of	of	ADP
gujaf-111	44	8	accounting	accounting	PROPN
gujaf-111	44	9	,	,	PUNCT
gujaf-111	44	10	ahmadu	ahmadu	PROPN
gujaf-111	44	11	bello	bello	PROPN
gujaf-111	44	12	university	university	PROPN
gujaf-111	44	13	zaria	zaria	PROPN
gujaf-111	44	14	.	.	PUNCT
gujaf-111	45	1	dr	dr	PROPN
gujaf-111	45	2	.	.	PROPN
gujaf-111	45	3	lawal	lawal	PROPN
gujaf-111	45	4	muhammad	muhammad	PROPN
gujaf-111	45	5	department	department	PROPN
gujaf-111	45	6	of	of	ADP
gujaf-111	45	7	accounting	accounting	PROPN
gujaf-111	45	8	,	,	PUNCT
gujaf-111	45	9	ahmadu	ahmadu	PROPN
gujaf-111	45	10	bello	bello	PROPN
gujaf-111	45	11	university	university	PROPN
gujaf-111	45	12	zaria	zaria	PROPN
gujaf-111	45	13	.	.	PROPN
gujaf-111	46	1	v	v	PROPN
gujaf-111	46	2	dr	dr	PROPN
gujaf-111	46	3	.	.	PROPN
gujaf-111	46	4	farouk	farouk	PROPN
gujaf-111	46	5	adeza	adeza	PROPN
gujaf-111	46	6	school	school	NOUN
gujaf-111	46	7	of	of	ADP
gujaf-111	46	8	business	business	NOUN
gujaf-111	46	9	and	and	CCONJ
gujaf-111	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-111	46	11	,	,	PUNCT
gujaf-111	46	12	american	american	PROPN
gujaf-111	46	13	university	university	PROPN
gujaf-111	46	14	of	of	ADP
gujaf-111	46	15	nigeria	nigeria	PROPN
gujaf-111	46	16	,	,	PUNCT
gujaf-111	46	17	yola	yola	PROPN
gujaf-111	46	18	.	.	PUNCT
gujaf-111	47	1	dr	dr	PROPN
gujaf-111	47	2	.	.	PROPN
gujaf-111	47	3	bashir	bashir	PROPN
gujaf-111	47	4	umar	umar	PROPN
gujaf-111	47	5	farouk	farouk	PROPN
gujaf-111	47	6	department	department	PROPN
gujaf-111	47	7	of	of	ADP
gujaf-111	47	8	economics	economic	NOUN
gujaf-111	47	9	,	,	PUNCT
gujaf-111	47	10	federal	federal	ADJ
gujaf-111	47	11	university	university	NOUN
gujaf-111	47	12	gusau	gusau	PROPN
gujaf-111	47	13	,	,	PUNCT
gujaf-111	47	14	zamfara	zamfara	PROPN
gujaf-111	47	15	state	state	PROPN
gujaf-111	47	16	.	.	PUNCT
gujaf-111	48	1	dr	dr	PROPN
gujaf-111	48	2	emmanuel	emmanuel	PROPN
gujaf-111	48	3	omokhuale	omokhuale	PROPN
gujaf-111	48	4	department	department	PROPN
gujaf-111	48	5	of	of	ADP
gujaf-111	48	6	mathematics	mathematics	PROPN
gujaf-111	48	7	,	,	PUNCT
gujaf-111	48	8	federal	federal	ADJ
gujaf-111	48	9	university	university	NOUN
gujaf-111	48	10	gusau	gusau	NOUN
gujaf-111	48	11	,	,	PUNCT
gujaf-111	48	12	zamfara	zamfara	PROPN
gujaf-111	48	13	.	.	PUNCT
gujaf-111	49	1	state	state	PROPN
gujaf-111	49	2	advisory	advisory	PROPN
gujaf-111	49	3	board	board	NOUN
gujaf-111	49	4	members	members	PROPN
gujaf-111	49	5	prof	prof	PROPN
gujaf-111	49	6	.	.	PUNCT
gujaf-111	50	1	kabiru	kabiru	PROPN
gujaf-111	50	2	isah	isah	PROPN
gujaf-111	50	3	dandago	dandago	PROPN
gujaf-111	50	4	,	,	PUNCT
gujaf-111	50	5	bayero	bayero	PROPN
gujaf-111	50	6	university	university	PROPN
gujaf-111	50	7	kano	kano	PROPN
gujaf-111	50	8	,	,	PUNCT
gujaf-111	50	9	kano	kano	PROPN
gujaf-111	50	10	state	state	PROPN
gujaf-111	50	11	.	.	PUNCT
gujaf-111	51	1	prof	prof	PROPN
gujaf-111	51	2	a	a	DET
gujaf-111	51	3	m	m	NOUN
gujaf-111	51	4	bashir	bashir	NOUN
gujaf-111	51	5	,	,	PUNCT
gujaf-111	51	6	usmanu	usmanu	PROPN
gujaf-111	51	7	danfodiyo	danfodiyo	PROPN
gujaf-111	51	8	university	university	PROPN
gujaf-111	51	9	sokoto	sokoto	PROPN
gujaf-111	51	10	,	,	PUNCT
gujaf-111	51	11	sokoto	sokoto	PROPN
gujaf-111	51	12	state	state	PROPN
gujaf-111	51	13	.	.	PUNCT
gujaf-111	52	1	prof	prof	PROPN
gujaf-111	52	2	.	.	PUNCT
gujaf-111	53	1	muhammad	muhammad	PROPN
gujaf-111	53	2	tanko	tanko	PROPN
gujaf-111	53	3	,	,	PUNCT
gujaf-111	53	4	kaduna	kaduna	PROPN
gujaf-111	53	5	state	state	PROPN
gujaf-111	53	6	university	university	PROPN
gujaf-111	53	7	,	,	PUNCT
gujaf-111	53	8	kaduna	kaduna	PROPN
gujaf-111	53	9	.	.	PROPN
gujaf-111	53	10	prof	prof	PROPN
gujaf-111	53	11	.	.	PUNCT
gujaf-111	53	12	bayero	bayero	PROPN
gujaf-111	54	1	a	a	DET
gujaf-111	54	2	m	m	NOUN
gujaf-111	54	3	sabir	sabir	NOUN
gujaf-111	54	4	,	,	PUNCT
gujaf-111	54	5	usmanu	usmanu	PROPN
gujaf-111	54	6	danfodiyo	danfodiyo	PROPN
gujaf-111	54	7	university	university	PROPN
gujaf-111	54	8	sokoto	sokoto	PROPN
gujaf-111	54	9	,	,	PUNCT
gujaf-111	54	10	sokoto	sokoto	PROPN
gujaf-111	54	11	state	state	PROPN
gujaf-111	54	12	.	.	PUNCT
gujaf-111	55	1	prof	prof	PROPN
gujaf-111	55	2	.	.	PUNCT
gujaf-111	56	1	aliyu	aliyu	PROPN
gujaf-111	56	2	sulaiman	sulaiman	PROPN
gujaf-111	56	3	kantudu	kantudu	PROPN
gujaf-111	56	4	,	,	PUNCT
gujaf-111	56	5	bayero	bayero	PROPN
gujaf-111	56	6	university	university	PROPN
gujaf-111	56	7	kano	kano	PROPN
gujaf-111	56	8	,	,	PUNCT
gujaf-111	56	9	kano	kano	PROPN
gujaf-111	56	10	state	state	PROPN
gujaf-111	56	11	.	.	PUNCT
gujaf-111	57	1	editorial	editorial	PROPN
gujaf-111	57	2	secretary	secretary	PROPN
gujaf-111	57	3	usman	usman	PROPN
gujaf-111	57	4	muhammad	muhammad	PROPN
gujaf-111	57	5	adam	adam	PROPN
gujaf-111	57	6	department	department	PROPN
gujaf-111	57	7	of	of	ADP
gujaf-111	57	8	accounting	accounting	NOUN
gujaf-111	57	9	and	and	CCONJ
gujaf-111	57	10	finance	finance	NOUN
gujaf-111	57	11	,	,	PUNCT
gujaf-111	57	12	federal	federal	ADJ
gujaf-111	57	13	university	university	NOUN
gujaf-111	57	14	gusau	gusau	PROPN
gujaf-111	57	15	,	,	PUNCT
gujaf-111	57	16	zamfara	zamfara	PROPN
gujaf-111	57	17	state	state	PROPN
gujaf-111	57	18	.	.	PUNCT
gujaf-111	58	1	vi	vi	NOUN
gujaf-111	58	2	call	call	NOUN
gujaf-111	58	3	for	for	ADP
gujaf-111	58	4	papers	paper	NOUN
gujaf-111	58	5	the	the	DET
gujaf-111	58	6	editorial	editorial	ADJ
gujaf-111	58	7	board	board	NOUN
gujaf-111	58	8	of	of	ADP
gujaf-111	58	9	gusau	gusau	PROPN
gujaf-111	58	10	journal	journal	PROPN
gujaf-111	58	11	of	of	ADP
gujaf-111	58	12	accounting	accounting	NOUN
gujaf-111	58	13	and	and	CCONJ
gujaf-111	58	14	finance	finance	NOUN
gujaf-111	58	15	(	(	PUNCT
gujaf-111	58	16	gujaf	gujaf	NOUN
gujaf-111	58	17	)	)	PUNCT
gujaf-111	58	18	is	be	AUX
gujaf-111	58	19	hereby	hereby	ADV
gujaf-111	58	20	inviting	invite	VERB
gujaf-111	58	21	authors	author	NOUN
gujaf-111	58	22	to	to	PART
gujaf-111	58	23	submit	submit	VERB
gujaf-111	58	24	their	their	PRON
gujaf-111	58	25	unpublished	unpublished	ADJ
gujaf-111	58	26	manuscript	manuscript	NOUN
gujaf-111	58	27	for	for	ADP
gujaf-111	58	28	publication	publication	NOUN
gujaf-111	58	29	.	.	PUNCT
gujaf-111	59	1	the	the	DET
gujaf-111	59	2	journal	journal	NOUN
gujaf-111	59	3	is	be	AUX
gujaf-111	59	4	published	publish	VERB
gujaf-111	59	5	in	in	ADP
gujaf-111	59	6	two	two	NUM
gujaf-111	59	7	issues	issue	NOUN
gujaf-111	59	8	of	of	ADP
gujaf-111	59	9	april	april	PROPN
gujaf-111	59	10	and	and	CCONJ
gujaf-111	59	11	october	october	PROPN
gujaf-111	59	12	annually	annually	ADV
gujaf-111	59	13	.	.	PUNCT
gujaf-111	60	1	gujaf	gujaf	NOUN
gujaf-111	60	2	is	be	AUX
gujaf-111	60	3	a	a	DET
gujaf-111	60	4	double	double	ADJ
gujaf-111	60	5	-	-	PUNCT
gujaf-111	60	6	blind	blind	ADJ
gujaf-111	60	7	peer	peer	NOUN
gujaf-111	60	8	reviewed	review	VERB
gujaf-111	60	9	journal	journal	NOUN
gujaf-111	60	10	published	publish	VERB
gujaf-111	60	11	by	by	ADP
gujaf-111	60	12	the	the	DET
gujaf-111	60	13	department	department	NOUN
gujaf-111	60	14	of	of	ADP
gujaf-111	60	15	accounting	accounting	NOUN
gujaf-111	60	16	and	and	CCONJ
gujaf-111	60	17	finance	finance	NOUN
gujaf-111	60	18	,	,	PUNCT
gujaf-111	60	19	faculty	faculty	NOUN
gujaf-111	60	20	of	of	ADP
gujaf-111	60	21	management	management	NOUN
gujaf-111	60	22	and	and	CCONJ
gujaf-111	60	23	social	social	ADJ
gujaf-111	60	24	sciences	science	NOUN
gujaf-111	60	25	,	,	PUNCT
gujaf-111	60	26	federal	federal	ADJ
gujaf-111	60	27	university	university	NOUN
gujaf-111	60	28	gusau	gusau	NOUN
gujaf-111	60	29	,	,	PUNCT
gujaf-111	60	30	zamfara	zamfara	PROPN
gujaf-111	60	31	state	state	PROPN
gujaf-111	60	32	nigeria	nigeria	PROPN
gujaf-111	60	33	the	the	DET
gujaf-111	60	34	journal	journal	PROPN
gujaf-111	60	35	accepts	accept	VERB
gujaf-111	60	36	papers	paper	NOUN
gujaf-111	60	37	in	in	ADP
gujaf-111	60	38	all	all	DET
gujaf-111	60	39	areas	area	NOUN
gujaf-111	60	40	of	of	ADP
gujaf-111	60	41	accounting	accounting	NOUN
gujaf-111	60	42	and	and	CCONJ
gujaf-111	60	43	finance	finance	NOUN
gujaf-111	60	44	for	for	ADP
gujaf-111	60	45	publication	publication	NOUN
gujaf-111	60	46	which	which	PRON
gujaf-111	60	47	include	include	VERB
gujaf-111	60	48	:	:	PUNCT
gujaf-111	60	49	accounting	accounting	NOUN
gujaf-111	60	50	standards	standard	NOUN
gujaf-111	60	51	,	,	PUNCT
gujaf-111	60	52	accounting	account	VERB
gujaf-111	60	53	information	information	NOUN
gujaf-111	60	54	system	system	NOUN
gujaf-111	60	55	,	,	PUNCT
gujaf-111	60	56	financial	financial	ADJ
gujaf-111	60	57	reporting	reporting	NOUN
gujaf-111	60	58	,	,	PUNCT
gujaf-111	60	59	earnings	earning	NOUN
gujaf-111	60	60	management	management	NOUN
gujaf-111	60	61	,	,	PUNCT
gujaf-111	60	62	,	,	PUNCT
gujaf-111	60	63	auditing	auditing	NOUN
gujaf-111	60	64	and	and	CCONJ
gujaf-111	60	65	investigation	investigation	NOUN
gujaf-111	60	66	,	,	PUNCT
gujaf-111	60	67	auditing	auditing	NOUN
gujaf-111	60	68	and	and	CCONJ
gujaf-111	60	69	standards	standard	NOUN
gujaf-111	60	70	,	,	PUNCT
gujaf-111	60	71	public	public	ADJ
gujaf-111	60	72	sector	sector	NOUN
gujaf-111	60	73	accounting	accounting	NOUN
gujaf-111	60	74	and	and	CCONJ
gujaf-111	60	75	auditing	auditing	NOUN
gujaf-111	60	76	,	,	PUNCT
gujaf-111	60	77	taxation	taxation	NOUN
gujaf-111	60	78	and	and	CCONJ
gujaf-111	60	79	revenue	revenue	NOUN
gujaf-111	60	80	administration	administration	NOUN
gujaf-111	60	81	,	,	PUNCT
gujaf-111	60	82	corporate	corporate	ADJ
gujaf-111	60	83	governance	governance	NOUN
gujaf-111	60	84	issues	issue	NOUN
gujaf-111	60	85	,	,	PUNCT
gujaf-111	60	86	corporate	corporate	ADJ
gujaf-111	60	87	social	social	ADJ
gujaf-111	60	88	responsibility	responsibility	NOUN
gujaf-111	60	89	,	,	PUNCT
gujaf-111	60	90	sustainability	sustainability	NOUN
gujaf-111	60	91	and	and	CCONJ
gujaf-111	60	92	environmental	environmental	ADJ
gujaf-111	60	93	reporting	reporting	NOUN
gujaf-111	60	94	issue	issue	NOUN
gujaf-111	60	95	,	,	PUNCT
gujaf-111	60	96	information	information	NOUN
gujaf-111	60	97	and	and	CCONJ
gujaf-111	60	98	communication	communication	NOUN
gujaf-111	60	99	technology	technology	NOUN
gujaf-111	60	100	issues	issue	NOUN
gujaf-111	60	101	,	,	PUNCT
gujaf-111	60	102	bankruptcy	bankruptcy	NOUN
gujaf-111	60	103	prediction	prediction	NOUN
gujaf-111	60	104	,	,	PUNCT
gujaf-111	60	105	corporate	corporate	ADJ
gujaf-111	60	106	finance	finance	NOUN
gujaf-111	60	107	,	,	PUNCT
gujaf-111	60	108	personal	personal	ADJ
gujaf-111	60	109	finance	finance	NOUN
gujaf-111	60	110	,	,	PUNCT
gujaf-111	60	111	merger	merger	NOUN
gujaf-111	60	112	and	and	CCONJ
gujaf-111	60	113	acquisitions	acquisition	NOUN
gujaf-111	60	114	,	,	PUNCT
gujaf-111	60	115	capital	capital	NOUN
gujaf-111	60	116	structure	structure	NOUN
gujaf-111	60	117	,	,	PUNCT
gujaf-111	60	118	working	work	VERB
gujaf-111	60	119	capital	capital	NOUN
gujaf-111	60	120	management	management	NOUN
gujaf-111	60	121	,	,	PUNCT
gujaf-111	60	122	enterprises	enterprise	NOUN
gujaf-111	60	123	risk	risk	NOUN
gujaf-111	60	124	management	management	NOUN
gujaf-111	60	125	,	,	PUNCT
gujaf-111	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-111	60	127	,	,	PUNCT
gujaf-111	60	128	international	international	ADJ
gujaf-111	60	129	business	business	NOUN
gujaf-111	60	130	accounting	accounting	NOUN
gujaf-111	60	131	and	and	CCONJ
gujaf-111	60	132	finance	finance	NOUN
gujaf-111	60	133	,	,	PUNCT
gujaf-111	60	134	banking	banking	NOUN
gujaf-111	60	135	crises	crisis	NOUN
gujaf-111	60	136	,	,	PUNCT
gujaf-111	60	137	bank	bank	NOUN
gujaf-111	60	138	’s	’s	PART
gujaf-111	60	139	profitability	profitability	NOUN
gujaf-111	60	140	,	,	PUNCT
gujaf-111	60	141	risk	risk	NOUN
gujaf-111	60	142	and	and	CCONJ
gujaf-111	60	143	insurance	insurance	NOUN
gujaf-111	60	144	issue	issue	NOUN
gujaf-111	60	145	,	,	PUNCT
gujaf-111	60	146	islamic	islamic	ADJ
gujaf-111	60	147	finance	finance	NOUN
gujaf-111	60	148	,	,	PUNCT
gujaf-111	60	149	conventional	conventional	ADJ
gujaf-111	60	150	and	and	CCONJ
gujaf-111	60	151	islamic	islamic	ADJ
gujaf-111	60	152	banks	bank	NOUN
gujaf-111	60	153	and	and	CCONJ
gujaf-111	60	154	so	so	ADV
gujaf-111	60	155	forth	forth	ADV
gujaf-111	60	156	.	.	PUNCT
gujaf-111	61	1	guidelines	guideline	NOUN
gujaf-111	61	2	for	for	ADP
gujaf-111	61	3	submission	submission	NOUN
gujaf-111	61	4	and	and	CCONJ
gujaf-111	61	5	manuscript	manuscript	NOUN
gujaf-111	61	6	format	format	VERB
gujaf-111	61	7	the	the	DET
gujaf-111	61	8	submission	submission	NOUN
gujaf-111	61	9	language	language	NOUN
gujaf-111	61	10	is	be	AUX
gujaf-111	61	11	english	english	PROPN
gujaf-111	61	12	and	and	CCONJ
gujaf-111	61	13	must	must	AUX
gujaf-111	61	14	be	be	AUX
gujaf-111	61	15	a	a	DET
gujaf-111	61	16	well	well	ADV
gujaf-111	61	17	-	-	PUNCT
gujaf-111	61	18	researched	research	VERB
gujaf-111	61	19	original	original	ADJ
gujaf-111	61	20	manuscript	manuscript	NOUN
gujaf-111	61	21	that	that	PRON
gujaf-111	61	22	has	have	AUX
gujaf-111	61	23	not	not	PART
gujaf-111	61	24	previously	previously	ADV
gujaf-111	61	25	been	be	AUX
gujaf-111	61	26	submitted	submit	VERB
gujaf-111	61	27	elsewhere	elsewhere	ADV
gujaf-111	61	28	for	for	ADP
gujaf-111	61	29	publication	publication	NOUN
gujaf-111	61	30	.	.	PUNCT
gujaf-111	62	1	the	the	DET
gujaf-111	62	2	paper	paper	NOUN
gujaf-111	62	3	should	should	AUX
gujaf-111	62	4	not	not	PART
gujaf-111	62	5	exceed	exceed	VERB
gujaf-111	62	6	more	more	ADJ
gujaf-111	62	7	than	than	ADP
gujaf-111	62	8	15	15	NUM
gujaf-111	62	9	pages	page	NOUN
gujaf-111	62	10	on	on	ADP
gujaf-111	62	11	a4	a4	NOUN
gujaf-111	62	12	type	type	NOUN
gujaf-111	62	13	paper	paper	NOUN
gujaf-111	62	14	in	in	ADP
gujaf-111	62	15	ms	ms	ADJ
gujaf-111	62	16	-	-	PUNCT
gujaf-111	62	17	word	word	NOUN
gujaf-111	62	18	format	format	NOUN
gujaf-111	62	19	,	,	PUNCT
gujaf-111	62	20	1.5	1.5	NUM
gujaf-111	62	21	-	-	PUNCT
gujaf-111	62	22	line	line	NOUN
gujaf-111	62	23	spacing	spacing	NOUN
gujaf-111	62	24	,	,	PUNCT
gujaf-111	62	25	12	12	NUM
gujaf-111	62	26	font	font	NOUN
gujaf-111	62	27	size	size	NOUN
gujaf-111	62	28	in	in	ADP
gujaf-111	62	29	times	time	NOUN
gujaf-111	62	30	new	new	ADJ
gujaf-111	62	31	roman	roman	NOUN
gujaf-111	62	32	.	.	PUNCT
gujaf-111	63	1	manuscript	manuscript	NOUN
gujaf-111	63	2	should	should	AUX
gujaf-111	63	3	be	be	AUX
gujaf-111	63	4	tested	test	VERB
gujaf-111	63	5	for	for	ADP
gujaf-111	63	6	plagiarism	plagiarism	NOUN
gujaf-111	63	7	before	before	ADP
gujaf-111	63	8	submission	submission	NOUN
gujaf-111	63	9	,	,	PUNCT
gujaf-111	63	10	as	as	SCONJ
gujaf-111	63	11	the	the	DET
gujaf-111	63	12	maximum	maximum	ADJ
gujaf-111	63	13	similarity	similarity	NOUN
gujaf-111	63	14	index	index	NOUN
gujaf-111	63	15	acceptable	acceptable	ADJ
gujaf-111	63	16	by	by	ADP
gujaf-111	63	17	gujaf	gujaf	NOUN
gujaf-111	63	18	is	be	AUX
gujaf-111	63	19	25	25	NUM
gujaf-111	63	20	percent	percent	NOUN
gujaf-111	63	21	.	.	PUNCT
gujaf-111	64	1	furthermore	furthermore	ADV
gujaf-111	64	2	,	,	PUNCT
gujaf-111	64	3	the	the	DET
gujaf-111	64	4	length	length	NOUN
gujaf-111	64	5	of	of	ADP
gujaf-111	64	6	a	a	DET
gujaf-111	64	7	complete	complete	ADJ
gujaf-111	64	8	article	article	NOUN
gujaf-111	64	9	should	should	AUX
gujaf-111	64	10	not	not	PART
gujaf-111	64	11	exceed	exceed	VERB
gujaf-111	64	12	5000	5000	NUM
gujaf-111	64	13	words	word	NOUN
gujaf-111	64	14	including	include	VERB
gujaf-111	64	15	an	an	DET
gujaf-111	64	16	abstract	abstract	NOUN
gujaf-111	64	17	of	of	ADP
gujaf-111	64	18	not	not	PART
gujaf-111	64	19	more	more	ADJ
gujaf-111	64	20	than	than	ADP
gujaf-111	64	21	250	250	NUM
gujaf-111	64	22	words	word	NOUN
gujaf-111	64	23	with	with	ADP
gujaf-111	64	24	a	a	DET
gujaf-111	64	25	minimum	minimum	NOUN
gujaf-111	64	26	of	of	ADP
gujaf-111	64	27	four	four	NUM
gujaf-111	64	28	key	key	ADJ
gujaf-111	64	29	words	word	NOUN
gujaf-111	64	30	immediately	immediately	ADV
gujaf-111	64	31	after	after	ADP
gujaf-111	64	32	the	the	DET
gujaf-111	64	33	abstract	abstract	NOUN
gujaf-111	64	34	.	.	PUNCT
gujaf-111	65	1	all	all	DET
gujaf-111	65	2	references	reference	NOUN
gujaf-111	65	3	including	include	VERB
gujaf-111	65	4	in	in	ADP
gujaf-111	65	5	text	text	NOUN
gujaf-111	65	6	citation	citation	NOUN
gujaf-111	65	7	and	and	CCONJ
gujaf-111	65	8	reference	reference	NOUN
gujaf-111	65	9	list	list	NOUN
gujaf-111	65	10	,	,	PUNCT
gujaf-111	65	11	tables	table	NOUN
gujaf-111	65	12	and	and	CCONJ
gujaf-111	65	13	figures	figure	NOUN
gujaf-111	65	14	should	should	AUX
gujaf-111	65	15	be	be	AUX
gujaf-111	65	16	in	in	ADP
gujaf-111	65	17	line	line	NOUN
gujaf-111	65	18	with	with	ADP
gujaf-111	65	19	apa	apa	PROPN
gujaf-111	65	20	7	7	NUM
gujaf-111	65	21	th	th	X
gujaf-111	65	22	edition	edition	NOUN
gujaf-111	65	23	publication	publication	NOUN
gujaf-111	65	24	manual	manual	NOUN
gujaf-111	65	25	.	.	PUNCT
gujaf-111	66	1	finally	finally	ADV
gujaf-111	66	2	,	,	PUNCT
gujaf-111	66	3	manuscript	manuscript	NOUN
gujaf-111	66	4	should	should	AUX
gujaf-111	66	5	be	be	AUX
gujaf-111	66	6	send	send	VERB
gujaf-111	66	7	to	to	ADP
gujaf-111	66	8	our	our	PRON
gujaf-111	66	9	email	email	NOUN
gujaf-111	66	10	address	address	NOUN
gujaf-111	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-111	66	12	and	and	CCONJ
gujaf-111	66	13	a	a	DET
gujaf-111	66	14	copy	copy	NOUN
gujaf-111	66	15	to	to	ADP
gujaf-111	66	16	our	our	PRON
gujaf-111	66	17	website	website	NOUN
gujaf-111	66	18	on	on	ADP
gujaf-111	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-111	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-111	66	21	vii	vii	PROPN
gujaf-111	66	22	publication	publication	NOUN
gujaf-111	66	23	procedure	procedure	NOUN
gujaf-111	66	24	after	after	ADP
gujaf-111	66	25	receiving	receive	VERB
gujaf-111	66	26	a	a	DET
gujaf-111	66	27	manuscript	manuscript	NOUN
gujaf-111	66	28	that	that	PRON
gujaf-111	66	29	is	be	AUX
gujaf-111	66	30	within	within	ADP
gujaf-111	66	31	the	the	DET
gujaf-111	66	32	similarity	similarity	NOUN
gujaf-111	66	33	index	index	NOUN
gujaf-111	66	34	threshold	threshold	NOUN
gujaf-111	66	35	,	,	PUNCT
gujaf-111	66	36	a	a	DET
gujaf-111	66	37	confirmation	confirmation	NOUN
gujaf-111	66	38	email	email	NOUN
gujaf-111	66	39	will	will	AUX
gujaf-111	66	40	be	be	AUX
gujaf-111	66	41	send	send	VERB
gujaf-111	66	42	together	together	ADV
gujaf-111	66	43	with	with	ADP
gujaf-111	66	44	a	a	DET
gujaf-111	66	45	request	request	NOUN
gujaf-111	66	46	to	to	PART
gujaf-111	66	47	pay	pay	VERB
gujaf-111	66	48	a	a	DET
gujaf-111	66	49	review	review	NOUN
gujaf-111	66	50	proceeding	proceeding	NOUN
gujaf-111	66	51	fee	fee	NOUN
gujaf-111	66	52	.	.	PUNCT
gujaf-111	67	1	at	at	ADP
gujaf-111	67	2	this	this	DET
gujaf-111	67	3	point	point	NOUN
gujaf-111	67	4	,	,	PUNCT
gujaf-111	67	5	the	the	DET
gujaf-111	67	6	editorial	editorial	ADJ
gujaf-111	67	7	board	board	NOUN
gujaf-111	67	8	will	will	AUX
gujaf-111	67	9	take	take	VERB
gujaf-111	67	10	a	a	DET
gujaf-111	67	11	decision	decision	NOUN
gujaf-111	67	12	on	on	ADP
gujaf-111	67	13	accepting	accept	VERB
gujaf-111	67	14	,	,	PUNCT
gujaf-111	67	15	rejecting	reject	VERB
gujaf-111	67	16	or	or	CCONJ
gujaf-111	67	17	making	make	VERB
gujaf-111	67	18	a	a	DET
gujaf-111	67	19	resubmission	resubmission	NOUN
gujaf-111	67	20	of	of	ADP
gujaf-111	67	21	the	the	DET
gujaf-111	67	22	manuscript	manuscript	NOUN
gujaf-111	67	23	based	base	VERB
gujaf-111	67	24	on	on	ADP
gujaf-111	67	25	the	the	DET
gujaf-111	67	26	outcome	outcome	NOUN
gujaf-111	67	27	of	of	ADP
gujaf-111	67	28	the	the	DET
gujaf-111	67	29	double	double	ADJ
gujaf-111	67	30	-	-	PUNCT
gujaf-111	67	31	blind	blind	ADJ
gujaf-111	67	32	peer	peer	NOUN
gujaf-111	67	33	review	review	NOUN
gujaf-111	67	34	.	.	PUNCT
gujaf-111	68	1	those	those	DET
gujaf-111	68	2	authors	author	NOUN
gujaf-111	68	3	whose	whose	DET
gujaf-111	68	4	manuscript	manuscript	NOUN
gujaf-111	68	5	were	be	AUX
gujaf-111	68	6	accepted	accept	VERB
gujaf-111	68	7	for	for	ADP
gujaf-111	68	8	publication	publication	NOUN
gujaf-111	68	9	will	will	AUX
gujaf-111	68	10	be	be	AUX
gujaf-111	68	11	asked	ask	VERB
gujaf-111	68	12	to	to	PART
gujaf-111	68	13	pay	pay	VERB
gujaf-111	68	14	a	a	DET
gujaf-111	68	15	publication	publication	NOUN
gujaf-111	68	16	fee	fee	NOUN
gujaf-111	68	17	,	,	PUNCT
gujaf-111	68	18	after	after	ADP
gujaf-111	68	19	effecting	effect	VERB
gujaf-111	68	20	all	all	DET
gujaf-111	68	21	suggested	suggest	VERB
gujaf-111	68	22	corrections	correction	NOUN
gujaf-111	68	23	and	and	CCONJ
gujaf-111	68	24	changes	change	NOUN
gujaf-111	68	25	made	make	VERB
gujaf-111	68	26	on	on	ADP
gujaf-111	68	27	the	the	DET
gujaf-111	68	28	manuscript	manuscript	NOUN
gujaf-111	68	29	.	.	PUNCT
gujaf-111	69	1	all	all	DET
gujaf-111	69	2	corrected	correct	VERB
gujaf-111	69	3	papers	paper	NOUN
gujaf-111	69	4	returned	return	VERB
gujaf-111	69	5	within	within	ADP
gujaf-111	69	6	the	the	DET
gujaf-111	69	7	specified	specify	VERB
gujaf-111	69	8	time	time	NOUN
gujaf-111	69	9	frame	frame	NOUN
gujaf-111	69	10	will	will	AUX
gujaf-111	69	11	be	be	AUX
gujaf-111	69	12	published	publish	VERB
gujaf-111	69	13	in	in	ADP
gujaf-111	69	14	that	that	DET
gujaf-111	69	15	issue	issue	NOUN
gujaf-111	69	16	.	.	PUNCT
gujaf-111	70	1	payment	payment	NOUN
gujaf-111	70	2	details	detail	NOUN
gujaf-111	70	3	bank	bank	NOUN
gujaf-111	70	4	:	:	PUNCT
gujaf-111	70	5	fcmb	fcmb	PROPN
gujaf-111	70	6	account	account	PROPN
gujaf-111	70	7	number	number	NOUN
gujaf-111	70	8	:	:	PUNCT
gujaf-111	70	9	7278465011	7278465011	NUM
gujaf-111	70	10	account	account	NOUN
gujaf-111	70	11	name	name	NOUN
gujaf-111	70	12	:	:	PUNCT
gujaf-111	70	13	gusau	gusau	PROPN
gujaf-111	70	14	journal	journal	NOUN
gujaf-111	70	15	of	of	ADP
gujaf-111	70	16	accounting	accounting	NOUN
gujaf-111	70	17	and	and	CCONJ
gujaf-111	70	18	finance	finance	NOUN
gujaf-111	70	19	for	for	ADP
gujaf-111	70	20	inquiry	inquiry	NOUN
gujaf-111	70	21	the	the	DET
gujaf-111	70	22	head	head	NOUN
gujaf-111	70	23	,	,	PUNCT
gujaf-111	70	24	department	department	NOUN
gujaf-111	70	25	of	of	ADP
gujaf-111	70	26	accounting	accounting	NOUN
gujaf-111	70	27	and	and	CCONJ
gujaf-111	70	28	finance	finance	NOUN
gujaf-111	70	29	,	,	PUNCT
gujaf-111	70	30	federal	federal	ADJ
gujaf-111	70	31	university	university	NOUN
gujaf-111	70	32	gusau	gusau	PROPN
gujaf-111	70	33	,	,	PUNCT
gujaf-111	70	34	zamfara	zamfara	PROPN
gujaf-111	70	35	state	state	PROPN
gujaf-111	70	36	.	.	PUNCT
gujaf-111	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-111	72	1	+2348069393824	+2348069393824	PRON
gujaf-111	72	2	for	for	ADP
gujaf-111	72	3	more	more	ADJ
gujaf-111	72	4	information	information	NOUN
gujaf-111	72	5	,	,	PUNCT
gujaf-111	72	6	contact	contact	VERB
gujaf-111	72	7	the	the	DET
gujaf-111	72	8	editor	editor	NOUN
gujaf-111	72	9	-	-	PUNCT
gujaf-111	72	10	in	in	ADP
gujaf-111	72	11	-	-	PUNCT
gujaf-111	72	12	chief	chief	NOUN
gujaf-111	72	13	on	on	ADP
gujaf-111	72	14	+2348067766435	+2348067766435	NUM
gujaf-111	72	15	the	the	DET
gujaf-111	72	16	associate	associate	ADJ
gujaf-111	72	17	editor	editor	NOUN
gujaf-111	72	18	on	on	ADP
gujaf-111	72	19	+2348036057525	+2348036057525	NUM
gujaf-111	72	20	or	or	CCONJ
gujaf-111	72	21	visit	visit	VERB
gujaf-111	72	22	our	our	PRON
gujaf-111	72	23	website	website	NOUN
gujaf-111	72	24	on	on	ADP
gujaf-111	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-111	72	26	or	or	CCONJ
gujaf-111	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-111	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-111	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-111	72	30	viii	viii	ADJ
gujaf-111	72	31	contents	content	NOUN
gujaf-111	72	32	mediating	mediate	VERB
gujaf-111	72	33	effect	effect	NOUN
gujaf-111	72	34	of	of	ADP
gujaf-111	72	35	audit	audit	NOUN
gujaf-111	72	36	committee	committee	NOUN
gujaf-111	72	37	on	on	ADP
gujaf-111	72	38	board	board	PROPN
gujaf-111	72	39	dynamic	dynamic	ADJ
gujaf-111	72	40	and	and	CCONJ
gujaf-111	72	41	creative	creative	ADJ
gujaf-111	72	42	accounting	accounting	NOUN
gujaf-111	72	43	in	in	ADP
gujaf-111	72	44	nigerian	nigerian	ADJ
gujaf-111	72	45	firms	firm	NOUN
gujaf-111	72	46	abbas	abbas	PROPN
gujaf-111	72	47	usman	usman	PROPN
gujaf-111	72	48	phd	phd	PROPN
gujaf-111	72	49	,	,	PUNCT
gujaf-111	72	50	shehu	shehu	PROPN
gujaf-111	72	51	usman	usman	PROPN
gujaf-111	72	52	hassan	hassan	PROPN
gujaf-111	72	53	phd	phd	PROPN
gujaf-111	72	54	1	1	NUM
gujaf-111	72	55	financial	financial	ADJ
gujaf-111	72	56	performance	performance	NOUN
gujaf-111	72	57	of	of	ADP
gujaf-111	72	58	banks	bank	NOUN
gujaf-111	72	59	in	in	ADP
gujaf-111	72	60	selected	select	VERB
gujaf-111	72	61	african	african	ADJ
gujaf-111	72	62	countries	country	NOUN
gujaf-111	72	63	:	:	PUNCT
gujaf-111	72	64	does	do	VERB
gujaf-111	72	65	institutional	institutional	ADJ
gujaf-111	72	66	quality	quality	NOUN
gujaf-111	72	67	matter	matter	NOUN
gujaf-111	72	68	?	?	PUNCT
gujaf-111	73	1	toluwa	toluwa	PROPN
gujaf-111	73	2	celestine	celestine	PROPN
gujaf-111	73	3	oladele	oladele	PROPN
gujaf-111	73	4	phd	phd	PROPN
gujaf-111	73	5	,	,	PUNCT
gujaf-111	73	6	peters	peters	PROPN
gujaf-111	73	7	ade	ade	PROPN
gujaf-111	73	8	sanni	sanni	PROPN
gujaf-111	73	9	22	22	NUM
gujaf-111	73	10	firm	firm	ADJ
gujaf-111	73	11	-	-	PUNCT
gujaf-111	73	12	specific	specific	ADJ
gujaf-111	73	13	characteristcs	characteristcs	NOUN
gujaf-111	73	14	and	and	CCONJ
gujaf-111	73	15	financial	financial	ADJ
gujaf-111	73	16	performance	performance	NOUN
gujaf-111	73	17	of	of	ADP
gujaf-111	73	18	listed	list	VERB
gujaf-111	73	19	agricultural	agricultural	ADJ
gujaf-111	73	20	companies	company	NOUN
gujaf-111	73	21	in	in	ADP
gujaf-111	73	22	nigeria	nigeria	PROPN
gujaf-111	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-111	73	24	t.	t.	PROPN
gujaf-111	73	25	jimoh	jimoh	PROPN
gujaf-111	73	26	,	,	PUNCT
gujaf-111	73	27	john	john	PROPN
gujaf-111	73	28	a.	a.	PROPN
gujaf-111	73	29	attah	attah	PROPN
gujaf-111	74	1	33	33	NUM
gujaf-111	74	2	effect	effect	NOUN
gujaf-111	74	3	of	of	ADP
gujaf-111	74	4	financial	financial	ADJ
gujaf-111	74	5	leverage	leverage	NOUN
gujaf-111	74	6	on	on	ADP
gujaf-111	74	7	stock	stock	NOUN
gujaf-111	74	8	returns	return	NOUN
gujaf-111	74	9	of	of	ADP
gujaf-111	74	10	listed	list	VERB
gujaf-111	74	11	companies	company	NOUN
gujaf-111	74	12	in	in	ADP
gujaf-111	74	13	nigeria	nigeria	PROPN
gujaf-111	74	14	capital	capital	PROPN
gujaf-111	74	15	market	market	PROPN
gujaf-111	74	16	abdulrahman	abdulrahman	PROPN
gujaf-111	74	17	abubakar	abubakar	PROPN
gujaf-111	74	18	,	,	PUNCT
gujaf-111	74	19	prof	prof	PROPN
gujaf-111	74	20	.	.	PUNCT
gujaf-111	75	1	ahmad	ahmad	PROPN
gujaf-111	75	2	bello	bello	PROPN
gujaf-111	75	3	,	,	PUNCT
gujaf-111	75	4	prof	prof	PROPN
gujaf-111	75	5	.	.	PUNCT
gujaf-111	75	6	s.	s.	PROPN
gujaf-111	75	7	a.	a.	PROPN
gujaf-111	75	8	abdullahi	abdullahi	PROPN
gujaf-111	75	9	,	,	PUNCT
gujaf-111	75	10	dr	dr	PROPN
gujaf-111	75	11	.	.	PROPN
gujaf-111	75	12	m.	m.	PROPN
gujaf-111	75	13	d.	d.	PROPN
gujaf-111	75	14	tahir	tahir	PROPN
gujaf-111	75	15	45	45	NUM
gujaf-111	75	16	efficiency	efficiency	NOUN
gujaf-111	75	17	of	of	ADP
gujaf-111	75	18	deposit	deposit	NOUN
gujaf-111	75	19	money	money	NOUN
gujaf-111	75	20	banks	bank	NOUN
gujaf-111	75	21	in	in	ADP
gujaf-111	75	22	nigeria	nigeria	PROPN
gujaf-111	75	23	:	:	PUNCT
gujaf-111	75	24	data	datum	NOUN
gujaf-111	75	25	envelopment	envelopment	ADJ
gujaf-111	75	26	analysis	analysis	NOUN
gujaf-111	75	27	approach	approach	NOUN
gujaf-111	75	28	mayowa	mayowa	PROPN
gujaf-111	75	29	gabriel	gabriel	PROPN
gujaf-111	75	30	ajao	ajao	PROPN
gujaf-111	75	31	,	,	PUNCT
gujaf-111	75	32	phd	phd	NOUN
gujaf-111	75	33	,	,	PUNCT
gujaf-111	75	34	lucky	lucky	ADJ
gujaf-111	75	35	charity	charity	NOUN
gujaf-111	75	36	omoregie	omoregie	PROPN
gujaf-111	75	37	,	,	PUNCT
gujaf-111	75	38	phd	phd	NOUN
gujaf-111	75	39	57	57	NUM
gujaf-111	75	40	credit	credit	NOUN
gujaf-111	75	41	appraisal	appraisal	NOUN
gujaf-111	75	42	,	,	PUNCT
gujaf-111	75	43	collection	collection	NOUN
gujaf-111	75	44	policy	policy	NOUN
gujaf-111	75	45	and	and	CCONJ
gujaf-111	75	46	loan	loan	NOUN
gujaf-111	75	47	performance	performance	NOUN
gujaf-111	75	48	of	of	ADP
gujaf-111	75	49	microfinance	microfinance	NOUN
gujaf-111	75	50	banks	bank	NOUN
gujaf-111	75	51	in	in	ADP
gujaf-111	75	52	kwara	kwara	PROPN
gujaf-111	75	53	state	state	PROPN
gujaf-111	75	54	,	,	PUNCT
gujaf-111	75	55	nigeria	nigeria	PROPN
gujaf-111	75	56	lukman	lukman	PROPN
gujaf-111	75	57	a.	a.	PROPN
gujaf-111	75	58	o.	o.	PROPN
gujaf-111	75	59	abdulrauf	abdulrauf	PROPN
gujaf-111	75	60	69	69	NUM
gujaf-111	75	61	environmental	environmental	ADJ
gujaf-111	75	62	sustainability	sustainability	NOUN
gujaf-111	75	63	disclosure	disclosure	NOUN
gujaf-111	75	64	and	and	CCONJ
gujaf-111	75	65	market	market	NOUN
gujaf-111	75	66	value	value	NOUN
gujaf-111	75	67	of	of	ADP
gujaf-111	75	68	listed	list	VERB
gujaf-111	75	69	oil	oil	NOUN
gujaf-111	75	70	and	and	CCONJ
gujaf-111	75	71	gas	gas	NOUN
gujaf-111	75	72	firms	firm	NOUN
gujaf-111	75	73	in	in	ADP
gujaf-111	75	74	nigeria	nigeria	PROPN
gujaf-111	75	75	munir	munir	PROPN
gujaf-111	75	76	aliyu	aliyu	PROPN
gujaf-111	75	77	saleh	saleh	PROPN
gujaf-111	75	78	,	,	PUNCT
gujaf-111	75	79	sirajo	sirajo	PROPN
gujaf-111	75	80	bappah	bappah	PROPN
gujaf-111	75	81	,	,	PUNCT
gujaf-111	75	82	prof	prof	PROPN
gujaf-111	75	83	.	.	PUNCT
gujaf-111	76	1	gbegi	gbegi	PROPN
gujaf-111	76	2	daniel	daniel	PROPN
gujaf-111	76	3	orsaa	orsaa	PROPN
gujaf-111	76	4	,	,	PUNCT
gujaf-111	76	5	ibrahim	ibrahim	PROPN
gujaf-111	76	6	adamu	adamu	PROPN
gujaf-111	76	7	saleh	saleh	PROPN
gujaf-111	76	8	phd	phd	PROPN
gujaf-111	76	9	81	81	NUM
gujaf-111	76	10	audit	audit	NOUN
gujaf-111	76	11	quality	quality	NOUN
gujaf-111	76	12	,	,	PUNCT
gujaf-111	76	13	tenure	tenure	NOUN
gujaf-111	76	14	and	and	CCONJ
gujaf-111	76	15	real	real	ADJ
gujaf-111	76	16	earnings	earning	NOUN
gujaf-111	76	17	management	management	NOUN
gujaf-111	76	18	of	of	ADP
gujaf-111	76	19	listed	list	VERB
gujaf-111	76	20	nonfinancial	nonfinancial	ADJ
gujaf-111	76	21	firms	firm	NOUN
gujaf-111	76	22	in	in	ADP
gujaf-111	76	23	nigeria	nigeria	PROPN
gujaf-111	76	24	ahmed	ahmed	PROPN
gujaf-111	76	25	mohammed	mohammed	PROPN
gujaf-111	76	26	,	,	PUNCT
gujaf-111	76	27	ademu	ademu	PROPN
gujaf-111	76	28	yahaya	yahaya	PROPN
gujaf-111	76	29	,	,	PUNCT
gujaf-111	76	30	musa	musa	PROPN
gujaf-111	76	31	zakariya	zakariya	PROPN
gujaf-111	76	32	95	95	NUM
gujaf-111	76	33	effect	effect	NOUN
gujaf-111	76	34	of	of	ADP
gujaf-111	76	35	ceo	ceo	NOUN
gujaf-111	76	36	pay	pay	NOUN
gujaf-111	76	37	and	and	CCONJ
gujaf-111	76	38	ceo	ceo	NOUN
gujaf-111	76	39	power	power	NOUN
gujaf-111	76	40	on	on	ADP
gujaf-111	76	41	risk	risk	NOUN
gujaf-111	76	42	-	-	PUNCT
gujaf-111	76	43	taking	taking	NOUN
gujaf-111	76	44	of	of	ADP
gujaf-111	76	45	listed	list	VERB
gujaf-111	76	46	deposit	deposit	NOUN
gujaf-111	76	47	money	money	NOUN
gujaf-111	76	48	banks	bank	NOUN
gujaf-111	76	49	in	in	ADP
gujaf-111	76	50	nigeria	nigeria	PROPN
gujaf-111	76	51	ismaila	ismaila	PROPN
gujaf-111	76	52	yusuf	yusuf	PROPN
gujaf-111	76	53	,	,	PUNCT
gujaf-111	76	54	dr	dr	PROPN
gujaf-111	76	55	.	.	PROPN
gujaf-111	76	56	salisu	salisu	PROPN
gujaf-111	76	57	abubakar	abubakar	PROPN
gujaf-111	76	58	,	,	PUNCT
gujaf-111	76	59	dr	dr	PROPN
gujaf-111	76	60	.	.	PROPN
gujaf-111	76	61	idris	idris	PROPN
gujaf-111	76	62	ahmed	ahmed	PROPN
gujaf-111	76	63	aliyu	aliyu	PROPN
gujaf-111	76	64	,	,	PUNCT
gujaf-111	76	65	dr	dr	PROPN
gujaf-111	76	66	.	.	PROPN
gujaf-111	76	67	(	(	PUNCT
gujaf-111	76	68	mrs	mrs	PROPN
gujaf-111	76	69	)	)	PUNCT
gujaf-111	76	70	aneitie	aneitie	PROPN
gujaf-111	76	71	charles	charles	PROPN
gujaf-111	76	72	dikki	dikki	PROPN
gujaf-111	76	73	104	104	NUM
gujaf-111	76	74	nexus	nexus	NOUN
gujaf-111	76	75	between	between	ADP
gujaf-111	76	76	taxation	taxation	NOUN
gujaf-111	76	77	and	and	CCONJ
gujaf-111	76	78	foreign	foreign	ADJ
gujaf-111	76	79	direct	direct	ADJ
gujaf-111	76	80	investment	investment	NOUN
gujaf-111	76	81	in	in	ADP
gujaf-111	76	82	nigeria	nigeria	PROPN
gujaf-111	76	83	daniel	daniel	PROPN
gujaf-111	76	84	ayegbeni	ayegbeni	PROPN
gujaf-111	76	85	ulokoaga	ulokoaga	PROPN
gujaf-111	76	86	,	,	PUNCT
gujaf-111	76	87	esther	esther	PROPN
gujaf-111	76	88	ikavbo	ikavbo	PROPN
gujaf-111	76	89	evbayiro	evbayiro	NOUN
gujaf-111	76	90	-	-	PUNCT
gujaf-111	76	91	osagie	osagie	NOUN
gujaf-111	76	92	(	(	PUNCT
gujaf-111	76	93	mrs	mrs	PROPN
gujaf-111	76	94	)	)	PUNCT
gujaf-111	76	95	,	,	PUNCT
gujaf-111	76	96	ph	ph	PROPN
gujaf-111	76	97	.	.	PROPN
gujaf-111	76	98	d	d	PROPN
gujaf-111	76	99	115	115	NUM
gujaf-111	76	100	working	working	NOUN
gujaf-111	76	101	capital	capital	NOUN
gujaf-111	76	102	management	management	NOUN
gujaf-111	76	103	and	and	CCONJ
gujaf-111	76	104	profitability	profitability	NOUN
gujaf-111	76	105	of	of	ADP
gujaf-111	76	106	listed	list	VERB
gujaf-111	76	107	consumer	consumer	NOUN
gujaf-111	76	108	and	and	CCONJ
gujaf-111	76	109	industrial	industrial	ADJ
gujaf-111	76	110	goods	good	NOUN
gujaf-111	76	111	companies	company	NOUN
gujaf-111	76	112	in	in	ADP
gujaf-111	76	113	nigeria	nigeria	PROPN
gujaf-111	76	114	kwasau	kwasau	PROPN
gujaf-111	76	115	ntyak	ntyak	PROPN
gujaf-111	76	116	leah	leah	PROPN
gujaf-111	76	117	,	,	PUNCT
gujaf-111	76	118	samuel	samuel	PROPN
gujaf-111	76	119	eniola	eniola	PROPN
gujaf-111	76	120	agbi	agbi	PROPN
gujaf-111	76	121	phd	phd	PROPN
gujaf-111	76	122	,	,	PUNCT
gujaf-111	76	123	lateef	lateef	PROPN
gujaf-111	76	124	olumide	olumide	PROPN
gujaf-111	76	125	mustapha	mustapha	PROPN
gujaf-111	76	126	phd	phd	PROPN
gujaf-111	76	127	125	125	NUM
gujaf-111	76	128	value	value	NOUN
gujaf-111	76	129	relevance	relevance	NOUN
gujaf-111	76	130	of	of	ADP
gujaf-111	76	131	earnings	earning	NOUN
gujaf-111	76	132	and	and	CCONJ
gujaf-111	76	133	book	book	NOUN
gujaf-111	76	134	value	value	NOUN
gujaf-111	76	135	:	:	PUNCT
gujaf-111	76	136	a	a	DET
gujaf-111	76	137	comparative	comparative	ADJ
gujaf-111	76	138	analysis	analysis	NOUN
gujaf-111	76	139	between	between	ADP
gujaf-111	76	140	big4	big4	NOUN
gujaf-111	76	141	and	and	CCONJ
gujaf-111	76	142	non	non	ADJ
gujaf-111	76	143	-	-	ADJ
gujaf-111	76	144	big4	big4	ADJ
gujaf-111	76	145	audited	audit	VERB
gujaf-111	76	146	listed	list	VERB
gujaf-111	76	147	firms	firm	NOUN
gujaf-111	76	148	in	in	ADP
gujaf-111	76	149	nigeria	nigeria	PROPN
gujaf-111	76	150	abdu	abdu	PROPN
gujaf-111	76	151	abubakar	abubakar	PROPN
gujaf-111	76	152	,	,	PUNCT
gujaf-111	76	153	ishaya	ishaya	PROPN
gujaf-111	76	154	luka	luka	PROPN
gujaf-111	76	155	chechet	chechet	PROPN
gujaf-111	76	156	phd	phd	PROPN
gujaf-111	76	157	,	,	PUNCT
gujaf-111	76	158	muazu	muazu	ADJ
gujaf-111	76	159	saidu	saidu	PROPN
gujaf-111	76	160	badara	badara	PROPN
gujaf-111	76	161	phd	phd	NOUN
gujaf-111	76	162	,	,	PUNCT
gujaf-111	76	163	yunusa	yunusa	PROPN
gujaf-111	76	164	nasiru	nasiru	PROPN
gujaf-111	76	165	phd	phd	PROPN
gujaf-111	76	166	136	136	NUM
gujaf-111	76	167	ix	ix	ADP
gujaf-111	76	168	value	value	NOUN
gujaf-111	76	169	relevance	relevance	NOUN
gujaf-111	76	170	of	of	ADP
gujaf-111	76	171	international	international	ADJ
gujaf-111	76	172	financial	financial	ADJ
gujaf-111	76	173	reporting	reporting	NOUN
gujaf-111	76	174	standard	standard	NOUN
gujaf-111	76	175	4	4	NUM
gujaf-111	76	176	(	(	PUNCT
gujaf-111	76	177	ifrs	ifrs	NOUN
gujaf-111	76	178	4	4	NUM
gujaf-111	76	179	)	)	PUNCT
gujaf-111	76	180	of	of	ADP
gujaf-111	76	181	listed	list	VERB
gujaf-111	76	182	nigerian	nigerian	ADJ
gujaf-111	76	183	insurance	insurance	NOUN
gujaf-111	76	184	firms	firm	NOUN
gujaf-111	76	185	mariya	mariya	PROPN
gujaf-111	76	186	mohammed	mohammed	PROPN
gujaf-111	76	187	hafiz	hafiz	PROPN
gujaf-111	76	188	,	,	PUNCT
gujaf-111	76	189	muhammad	muhammad	PROPN
gujaf-111	76	190	mustapha	mustapha	PROPN
gujaf-111	76	191	bagudo	bagudo	PROPN
gujaf-111	76	192	phd	phd	PROPN
gujaf-111	76	193	,	,	PUNCT
gujaf-111	76	194	salisu	salisu	ADJ
gujaf-111	76	195	abubakar	abubakar	PROPN
gujaf-111	76	196	phd	phd	NOUN
gujaf-111	76	197	145	145	NUM
gujaf-111	76	198	determinants	determinant	NOUN
gujaf-111	76	199	of	of	ADP
gujaf-111	76	200	audit	audit	NOUN
gujaf-111	76	201	fees	fee	NOUN
gujaf-111	76	202	of	of	ADP
gujaf-111	76	203	listed	list	VERB
gujaf-111	76	204	insurance	insurance	NOUN
gujaf-111	76	205	companies	company	NOUN
gujaf-111	76	206	in	in	ADP
gujaf-111	76	207	nigeria	nigeria	PROPN
gujaf-111	76	208	sagir	sagir	PROPN
gujaf-111	76	209	lawal	lawal	PROPN
gujaf-111	76	210	,	,	PUNCT
gujaf-111	76	211	phd	phd	NOUN
gujaf-111	76	212	,	,	PUNCT
gujaf-111	76	213	mohammed	mohammed	PROPN
gujaf-111	76	214	ibrahim	ibrahim	PROPN
gujaf-111	76	215	,	,	PUNCT
gujaf-111	76	216	phd	phd	NOUN
gujaf-111	76	217	158	158	NUM
gujaf-111	76	218	taxation	taxation	NOUN
gujaf-111	76	219	and	and	CCONJ
gujaf-111	76	220	social	social	ADJ
gujaf-111	76	221	services	service	NOUN
gujaf-111	76	222	:	:	PUNCT
gujaf-111	76	223	evidence	evidence	NOUN
gujaf-111	76	224	from	from	ADP
gujaf-111	76	225	nigeria	nigeria	PROPN
gujaf-111	76	226	adegbite	adegbite	PROPN
gujaf-111	76	227	,	,	PUNCT
gujaf-111	76	228	tajudeen	tajudeen	NOUN
gujaf-111	76	229	adejare	adejare	NOUN
gujaf-111	76	230	,	,	PUNCT
gujaf-111	76	231	phd	phd	NOUN
gujaf-111	76	232	,	,	PUNCT
gujaf-111	76	233	abdussamad	abdussamad	PROPN
gujaf-111	76	234	,	,	PUNCT
gujaf-111	76	235	olarinde	olarinde	VERB
gujaf-111	76	236	171	171	NUM
gujaf-111	76	237	ownership	ownership	NOUN
gujaf-111	76	238	structure	structure	NOUN
gujaf-111	76	239	and	and	CCONJ
gujaf-111	76	240	financial	financial	ADJ
gujaf-111	76	241	performance	performance	NOUN
gujaf-111	76	242	of	of	ADP
gujaf-111	76	243	quoted	quote	VERB
gujaf-111	76	244	mortgage	mortgage	NOUN
gujaf-111	76	245	banks	bank	NOUN
gujaf-111	76	246	in	in	ADP
gujaf-111	76	247	nigeria	nigeria	PROPN
gujaf-111	76	248	awotundun	awotundun	PROPN
gujaf-111	76	249	,	,	PUNCT
gujaf-111	76	250	d.	d.	PROPN
gujaf-111	76	251	a.	a.	PROPN
gujaf-111	76	252	,	,	PUNCT
gujaf-111	76	253	phd	phd	NOUN
gujaf-111	76	254	,	,	PUNCT
gujaf-111	76	255	jinadu	jinadu	ADJ
gujaf-111	76	256	,	,	PUNCT
gujaf-111	76	257	m.	m.	PROPN
gujaf-111	76	258	y.	y.	PROPN
gujaf-111	76	259	b.	b.	PROPN
gujaf-111	76	260	,	,	PUNCT
gujaf-111	76	261	fakunmoju	fakunmoju	PROPN
gujaf-111	76	262	,	,	PUNCT
gujaf-111	76	263	s.	s.	PROPN
gujaf-111	76	264	k.	k.	PROPN
gujaf-111	76	265	,	,	PUNCT
gujaf-111	76	266	phd	phd	PROPN
gujaf-111	76	267	.	.	PROPN
gujaf-111	76	268	183	183	NUM
gujaf-111	76	269	capital	capital	NOUN
gujaf-111	76	270	structure	structure	NOUN
gujaf-111	76	271	and	and	CCONJ
gujaf-111	76	272	profitability	profitability	NOUN
gujaf-111	76	273	of	of	ADP
gujaf-111	76	274	listed	list	VERB
gujaf-111	76	275	deposit	deposit	NOUN
gujaf-111	76	276	money	money	NOUN
gujaf-111	76	277	banks	bank	NOUN
gujaf-111	76	278	in	in	ADP
gujaf-111	76	279	nigeria	nigeria	PROPN
gujaf-111	76	280	rahji	rahji	PROPN
gujaf-111	76	281	ohize	ohize	PROPN
gujaf-111	76	282	ibrahim	ibrahim	PROPN
gujaf-111	76	283	,	,	PUNCT
gujaf-111	76	284	kamaldeen	kamaldeen	VERB
gujaf-111	76	285	ibraheem	ibraheem	PROPN
gujaf-111	76	286	nageri	nageri	PROPN
gujaf-111	76	287	,	,	PUNCT
gujaf-111	76	288	phd	phd	NOUN
gujaf-111	76	289	,	,	PUNCT
gujaf-111	76	290	abdullai	abdullai	NOUN
gujaf-111	76	291	agbaje	agbaje	NOUN
gujaf-111	76	292	salami	salami	NOUN
gujaf-111	76	293	,	,	PUNCT
gujaf-111	76	294	phd	phd	NOUN
gujaf-111	76	295	194	194	NUM
gujaf-111	76	296	1	1	NUM
gujaf-111	76	297	effect	effect	NOUN
gujaf-111	76	298	of	of	ADP
gujaf-111	76	299	financial	financial	ADJ
gujaf-111	76	300	leverage	leverage	NOUN
gujaf-111	76	301	on	on	ADP
gujaf-111	76	302	stock	stock	NOUN
gujaf-111	76	303	returns	return	NOUN
gujaf-111	76	304	of	of	ADP
gujaf-111	76	305	listed	list	VERB
gujaf-111	76	306	companies	company	NOUN
gujaf-111	76	307	in	in	ADP
gujaf-111	76	308	nigeria	nigeria	PROPN
gujaf-111	76	309	capital	capital	NOUN
gujaf-111	76	310	market	market	PROPN
gujaf-111	76	311	abdulrahman	abdulrahman	PROPN
gujaf-111	76	312	abubakar	abubakar	PROPN
gujaf-111	76	313	department	department	PROPN
gujaf-111	76	314	of	of	ADP
gujaf-111	76	315	accounting	accounting	PROPN
gujaf-111	76	316	,	,	PUNCT
gujaf-111	76	317	abu	abu	PROPN
gujaf-111	76	318	business	business	PROPN
gujaf-111	76	319	school	school	PROPN
gujaf-111	76	320	,	,	PUNCT
gujaf-111	76	321	ahmadu	ahmadu	PROPN
gujaf-111	76	322	bello	bello	PROPN
gujaf-111	76	323	university	university	NOUN
gujaf-111	76	324	,	,	PUNCT
gujaf-111	76	325	zaria	zaria	PROPN
gujaf-111	76	326	abtsauni@yahoo.com	abtsauni@yahoo.com	X
gujaf-111	77	1	prof	prof	PROPN
gujaf-111	77	2	.	.	PUNCT
gujaf-111	78	1	ahmad	ahmad	PROPN
gujaf-111	78	2	bello	bello	PROPN
gujaf-111	78	3	department	department	PROPN
gujaf-111	78	4	of	of	ADP
gujaf-111	78	5	accounting	accounting	PROPN
gujaf-111	78	6	,	,	PUNCT
gujaf-111	78	7	abu	abu	PROPN
gujaf-111	78	8	business	business	PROPN
gujaf-111	78	9	school	school	PROPN
gujaf-111	78	10	,	,	PUNCT
gujaf-111	78	11	ahmadu	ahmadu	PROPN
gujaf-111	78	12	bello	bello	PROPN
gujaf-111	78	13	university	university	PROPN
gujaf-111	78	14	,	,	PUNCT
gujaf-111	78	15	zaria	zaria	PROPN
gujaf-111	78	16	prof	prof	PROPN
gujaf-111	78	17	.	.	PUNCT
gujaf-111	79	1	s.	s.	PROPN
gujaf-111	79	2	a.	a.	PROPN
gujaf-111	79	3	abdullahi	abdullahi	PROPN
gujaf-111	79	4	department	department	PROPN
gujaf-111	79	5	of	of	ADP
gujaf-111	79	6	accounting	accounting	PROPN
gujaf-111	79	7	,	,	PUNCT
gujaf-111	79	8	abu	abu	PROPN
gujaf-111	79	9	business	business	PROPN
gujaf-111	79	10	school	school	PROPN
gujaf-111	79	11	,	,	PUNCT
gujaf-111	79	12	ahmadu	ahmadu	PROPN
gujaf-111	79	13	bello	bello	PROPN
gujaf-111	79	14	university	university	PROPN
gujaf-111	79	15	,	,	PUNCT
gujaf-111	79	16	zaria	zaria	PROPN
gujaf-111	79	17	dr	dr	PROPN
gujaf-111	79	18	.	.	PROPN
gujaf-111	79	19	m.	m.	PROPN
gujaf-111	79	20	d.	d.	PROPN
gujaf-111	79	21	tahir	tahir	PROPN
gujaf-111	79	22	department	department	PROPN
gujaf-111	79	23	of	of	ADP
gujaf-111	79	24	accounting	accounting	PROPN
gujaf-111	79	25	,	,	PUNCT
gujaf-111	79	26	abu	abu	PROPN
gujaf-111	79	27	business	business	PROPN
gujaf-111	79	28	school	school	PROPN
gujaf-111	79	29	,	,	PUNCT
gujaf-111	79	30	ahmadu	ahmadu	PROPN
gujaf-111	79	31	bello	bello	PROPN
gujaf-111	79	32	university	university	PROPN
gujaf-111	79	33	,	,	PUNCT
gujaf-111	79	34	zaria	zaria	PROPN
gujaf-111	79	35	abstract	abstract	ADV
gujaf-111	79	36	this	this	DET
gujaf-111	79	37	study	study	NOUN
gujaf-111	79	38	investigated	investigate	VERB
gujaf-111	79	39	the	the	DET
gujaf-111	79	40	effect	effect	NOUN
gujaf-111	79	41	of	of	ADP
gujaf-111	79	42	financial	financial	ADJ
gujaf-111	79	43	leverage	leverage	NOUN
gujaf-111	79	44	on	on	ADP
gujaf-111	79	45	stock	stock	NOUN
gujaf-111	79	46	returns	return	NOUN
gujaf-111	79	47	of	of	ADP
gujaf-111	79	48	listed	list	VERB
gujaf-111	79	49	companies	company	NOUN
gujaf-111	79	50	in	in	ADP
gujaf-111	79	51	nigeria	nigeria	PROPN
gujaf-111	79	52	.	.	PUNCT
gujaf-111	80	1	the	the	DET
gujaf-111	80	2	study	study	NOUN
gujaf-111	80	3	population	population	NOUN
gujaf-111	80	4	is	be	AUX
gujaf-111	80	5	listed	list	VERB
gujaf-111	80	6	companies	company	NOUN
gujaf-111	80	7	in	in	ADP
gujaf-111	80	8	nigeria	nigeria	PROPN
gujaf-111	80	9	capital	capital	NOUN
gujaf-111	80	10	market	market	NOUN
gujaf-111	80	11	.	.	PUNCT
gujaf-111	81	1	the	the	DET
gujaf-111	81	2	adjusted	adjusted	ADJ
gujaf-111	81	3	population	population	NOUN
gujaf-111	81	4	is	be	AUX
gujaf-111	81	5	103	103	NUM
gujaf-111	81	6	companies	company	NOUN
gujaf-111	81	7	.	.	PUNCT
gujaf-111	82	1	monthly	monthly	ADJ
gujaf-111	82	2	share	share	NOUN
gujaf-111	82	3	prices	price	NOUN
gujaf-111	82	4	and	and	CCONJ
gujaf-111	82	5	financial	financial	ADJ
gujaf-111	82	6	leverage	leverage	NOUN
gujaf-111	82	7	from	from	ADP
gujaf-111	82	8	2010	2010	NUM
gujaf-111	82	9	to	to	ADP
gujaf-111	82	10	2018	2018	NUM
gujaf-111	82	11	were	be	AUX
gujaf-111	82	12	extracted	extract	VERB
gujaf-111	82	13	from	from	ADP
gujaf-111	82	14	bloomberg	bloomberg	PROPN
gujaf-111	82	15	.	.	PUNCT
gujaf-111	83	1	data	datum	NOUN
gujaf-111	83	2	were	be	AUX
gujaf-111	83	3	transformed	transform	VERB
gujaf-111	83	4	to	to	ADP
gujaf-111	83	5	single	single	ADJ
gujaf-111	83	6	period	period	NOUN
gujaf-111	83	7	averages	average	NOUN
gujaf-111	83	8	,	,	PUNCT
gujaf-111	83	9	and	and	CCONJ
gujaf-111	83	10	cross	cross	VERB
gujaf-111	83	11	sectional	sectional	ADJ
gujaf-111	83	12	regression	regression	NOUN
gujaf-111	83	13	and	and	CCONJ
gujaf-111	83	14	z	z	NOUN
gujaf-111	83	15	-	-	PUNCT
gujaf-111	83	16	test	test	NOUN
gujaf-111	83	17	analysis	analysis	NOUN
gujaf-111	83	18	were	be	AUX
gujaf-111	83	19	conducted	conduct	VERB
gujaf-111	83	20	.	.	PUNCT
gujaf-111	84	1	the	the	DET
gujaf-111	84	2	outcome	outcome	NOUN
gujaf-111	84	3	from	from	ADP
gujaf-111	84	4	the	the	DET
gujaf-111	84	5	regression	regression	NOUN
gujaf-111	84	6	and	and	CCONJ
gujaf-111	84	7	z	z	NOUN
gujaf-111	84	8	-	-	PUNCT
gujaf-111	84	9	test	test	NOUN
gujaf-111	84	10	revealed	reveal	VERB
gujaf-111	84	11	that	that	SCONJ
gujaf-111	84	12	financial	financial	ADJ
gujaf-111	84	13	leverage	leverage	NOUN
gujaf-111	84	14	has	have	VERB
gujaf-111	84	15	no	no	DET
gujaf-111	84	16	significant	significant	ADJ
gujaf-111	84	17	relationship	relationship	NOUN
gujaf-111	84	18	with	with	ADP
gujaf-111	84	19	stock	stock	NOUN
gujaf-111	84	20	returns	return	NOUN
gujaf-111	84	21	.	.	PUNCT
gujaf-111	85	1	the	the	DET
gujaf-111	85	2	outcome	outcome	NOUN
gujaf-111	85	3	was	be	AUX
gujaf-111	85	4	consistent	consistent	ADJ
gujaf-111	85	5	with	with	ADP
gujaf-111	85	6	modiglianni	modiglianni	PROPN
gujaf-111	85	7	and	and	CCONJ
gujaf-111	85	8	miller	miller	PROPN
gujaf-111	85	9	theory	theory	NOUN
gujaf-111	85	10	.	.	PUNCT
gujaf-111	86	1	it	it	PRON
gujaf-111	86	2	was	be	AUX
gujaf-111	86	3	recommended	recommend	VERB
gujaf-111	86	4	that	that	SCONJ
gujaf-111	86	5	companies	company	NOUN
gujaf-111	86	6	focus	focus	VERB
gujaf-111	86	7	on	on	ADP
gujaf-111	86	8	investment	investment	NOUN
gujaf-111	86	9	strategies	strategy	NOUN
gujaf-111	86	10	as	as	SCONJ
gujaf-111	86	11	opposed	oppose	VERB
gujaf-111	86	12	to	to	ADP
gujaf-111	86	13	financing	financing	NOUN
gujaf-111	86	14	strategies	strategy	NOUN
gujaf-111	86	15	.	.	PUNCT
gujaf-111	87	1	key	key	ADJ
gujaf-111	87	2	words	word	NOUN
gujaf-111	87	3	:	:	PUNCT
gujaf-111	87	4	stock	stock	NOUN
gujaf-111	87	5	returns	return	NOUN
gujaf-111	87	6	,	,	PUNCT
gujaf-111	87	7	financial	financial	ADJ
gujaf-111	87	8	leverage	leverage	NOUN
gujaf-111	87	9	,	,	PUNCT
gujaf-111	87	10	nigeria	nigeria	PROPN
gujaf-111	87	11	capital	capital	NOUN
gujaf-111	87	12	market	market	NOUN
gujaf-111	87	13	.	.	PUNCT
gujaf-111	88	1	1	1	X
gujaf-111	88	2	.	.	X
gujaf-111	88	3	introduction	introduction	NOUN
gujaf-111	88	4	companies	company	NOUN
gujaf-111	88	5	exist	exist	VERB
gujaf-111	88	6	to	to	PART
gujaf-111	88	7	compensate	compensate	VERB
gujaf-111	88	8	shareholders	shareholder	NOUN
gujaf-111	88	9	for	for	ADP
gujaf-111	88	10	their	their	PRON
gujaf-111	88	11	investment	investment	NOUN
gujaf-111	88	12	.	.	PUNCT
gujaf-111	89	1	in	in	ADP
gujaf-111	89	2	the	the	DET
gujaf-111	89	3	capital	capital	NOUN
gujaf-111	89	4	market	market	NOUN
gujaf-111	89	5	,	,	PUNCT
gujaf-111	89	6	the	the	DET
gujaf-111	89	7	most	most	ADV
gujaf-111	89	8	accessible	accessible	ADJ
gujaf-111	89	9	and	and	CCONJ
gujaf-111	89	10	comprehensive	comprehensive	ADJ
gujaf-111	89	11	indicator	indicator	NOUN
gujaf-111	89	12	shareholders	shareholder	NOUN
gujaf-111	89	13	have	have	VERB
gujaf-111	89	14	as	as	ADP
gujaf-111	89	15	a	a	DET
gujaf-111	89	16	reflection	reflection	NOUN
gujaf-111	89	17	of	of	ADP
gujaf-111	89	18	growth	growth	NOUN
gujaf-111	89	19	in	in	ADP
gujaf-111	89	20	wealth	wealth	NOUN
gujaf-111	89	21	is	be	AUX
gujaf-111	89	22	share	share	NOUN
gujaf-111	89	23	returns	return	NOUN
gujaf-111	89	24	or	or	CCONJ
gujaf-111	89	25	share	share	NOUN
gujaf-111	89	26	prices	price	NOUN
gujaf-111	89	27	.	.	PUNCT
gujaf-111	90	1	this	this	PRON
gujaf-111	90	2	is	be	AUX
gujaf-111	90	3	because	because	SCONJ
gujaf-111	90	4	share	share	NOUN
gujaf-111	90	5	prices	price	NOUN
gujaf-111	90	6	reflect	reflect	VERB
gujaf-111	90	7	financial	financial	ADJ
gujaf-111	90	8	and	and	CCONJ
gujaf-111	90	9	nonfinancial	nonfinancial	ADJ
gujaf-111	90	10	event	event	NOUN
gujaf-111	90	11	affecting	affect	VERB
gujaf-111	90	12	firm	firm	ADJ
gujaf-111	90	13	activities	activity	NOUN
gujaf-111	90	14	(	(	PUNCT
gujaf-111	90	15	dobbs	dobbs	PROPN
gujaf-111	90	16	&	&	CCONJ
gujaf-111	90	17	koller	koller	PROPN
gujaf-111	90	18	,	,	PUNCT
gujaf-111	90	19	2005	2005	NUM
gujaf-111	90	20	)	)	PUNCT
gujaf-111	90	21	.	.	PUNCT
gujaf-111	91	1	over	over	ADP
gujaf-111	91	2	the	the	DET
gujaf-111	91	3	years	year	NOUN
gujaf-111	91	4	,	,	PUNCT
gujaf-111	91	5	market	market	NOUN
gujaf-111	91	6	performance	performance	NOUN
gujaf-111	91	7	of	of	ADP
gujaf-111	91	8	stocks	stock	NOUN
gujaf-111	91	9	in	in	ADP
gujaf-111	91	10	the	the	DET
gujaf-111	91	11	nigeria	nigeria	PROPN
gujaf-111	91	12	capital	capital	NOUN
gujaf-111	91	13	market	market	NOUN
gujaf-111	91	14	have	have	AUX
gujaf-111	91	15	experienced	experience	VERB
gujaf-111	91	16	decline	decline	NOUN
gujaf-111	91	17	.	.	PUNCT
gujaf-111	92	1	the	the	DET
gujaf-111	92	2	capital	capital	NOUN
gujaf-111	92	3	market	market	NOUN
gujaf-111	92	4	as	as	ADP
gujaf-111	92	5	a	a	DET
gujaf-111	92	6	whole	whole	NOUN
gujaf-111	92	7	reached	reach	VERB
gujaf-111	92	8	a	a	DET
gujaf-111	92	9	low	low	ADJ
gujaf-111	92	10	basis	basis	NOUN
gujaf-111	92	11	point	point	NOUN
gujaf-111	92	12	of	of	ADP
gujaf-111	92	13	19785.03	19785.03	NUM
gujaf-111	92	14	in	in	ADP
gujaf-111	92	15	2011	2011	NUM
gujaf-111	92	16	,	,	PUNCT
gujaf-111	92	17	and	and	CCONJ
gujaf-111	92	18	the	the	DET
gujaf-111	92	19	decline	decline	NOUN
gujaf-111	92	20	has	have	AUX
gujaf-111	92	21	persisted	persist	VERB
gujaf-111	92	22	that	that	SCONJ
gujaf-111	92	23	led	lead	VERB
gujaf-111	92	24	to	to	ADP
gujaf-111	92	25	the	the	DET
gujaf-111	92	26	ranking	ranking	NOUN
gujaf-111	92	27	of	of	ADP
gujaf-111	92	28	the	the	DET
gujaf-111	92	29	country	country	NOUN
gujaf-111	92	30	’s	’s	PART
gujaf-111	92	31	capital	capital	NOUN
gujaf-111	92	32	market	market	NOUN
gujaf-111	92	33	at	at	ADP
gujaf-111	92	34	55	55	NUM
gujaf-111	92	35	out	out	ADP
gujaf-111	92	36	of	of	ADP
gujaf-111	92	37	61	61	NUM
gujaf-111	92	38	world	world	NOUN
gujaf-111	92	39	capital	capital	NOUN
gujaf-111	92	40	market	market	NOUN
gujaf-111	92	41	(	(	PUNCT
gujaf-111	92	42	bloomberg	bloomberg	PROPN
gujaf-111	92	43	,	,	PUNCT
gujaf-111	92	44	2018	2018	NUM
gujaf-111	92	45	)	)	PUNCT
gujaf-111	92	46	.	.	PUNCT
gujaf-111	93	1	consequently	consequently	ADV
gujaf-111	93	2	,	,	PUNCT
gujaf-111	93	3	according	accord	VERB
gujaf-111	93	4	to	to	ADP
gujaf-111	93	5	corporate	corporate	ADJ
gujaf-111	93	6	finance	finance	NOUN
gujaf-111	93	7	theory	theory	NOUN
gujaf-111	93	8	,	,	PUNCT
gujaf-111	93	9	increase	increase	VERB
gujaf-111	93	10	or	or	CCONJ
gujaf-111	93	11	decrease	decrease	NOUN
gujaf-111	93	12	in	in	ADP
gujaf-111	93	13	firm	firm	ADJ
gujaf-111	93	14	value	value	NOUN
gujaf-111	93	15	can	can	AUX
gujaf-111	93	16	be	be	AUX
gujaf-111	93	17	attributed	attribute	VERB
gujaf-111	93	18	to	to	ADP
gujaf-111	93	19	investment	investment	NOUN
gujaf-111	93	20	decision	decision	NOUN
gujaf-111	93	21	,	,	PUNCT
gujaf-111	93	22	financing	financing	NOUN
gujaf-111	93	23	decision	decision	NOUN
gujaf-111	93	24	and	and	CCONJ
gujaf-111	93	25	dividend	dividend	NOUN
gujaf-111	93	26	decision	decision	NOUN
gujaf-111	93	27	(	(	PUNCT
gujaf-111	93	28	fama	fama	PROPN
gujaf-111	93	29	&	&	CCONJ
gujaf-111	93	30	french	french	PROPN
gujaf-111	93	31	,	,	PUNCT
gujaf-111	93	32	2015	2015	NUM
gujaf-111	93	33	)	)	PUNCT
gujaf-111	93	34	.	.	PUNCT
gujaf-111	94	1	the	the	DET
gujaf-111	94	2	decision	decision	NOUN
gujaf-111	94	3	pertinent	pertinent	NOUN
gujaf-111	94	4	to	to	ADP
gujaf-111	94	5	this	this	DET
gujaf-111	94	6	study	study	NOUN
gujaf-111	94	7	is	be	AUX
gujaf-111	94	8	the	the	DET
gujaf-111	94	9	financing	financing	NOUN
gujaf-111	94	10	decision	decision	NOUN
gujaf-111	94	11	owing	owe	VERB
gujaf-111	94	12	to	to	ADP
gujaf-111	94	13	increased	increase	VERB
gujaf-111	94	14	level	level	NOUN
gujaf-111	94	15	of	of	ADP
gujaf-111	94	16	borrowing	borrowing	NOUN
gujaf-111	94	17	by	by	ADP
gujaf-111	94	18	government	government	NOUN
gujaf-111	94	19	and	and	CCONJ
gujaf-111	94	20	corporations	corporation	NOUN
gujaf-111	94	21	to	to	ADP
gujaf-111	94	22	an	an	DET
gujaf-111	94	23	unprecedented	unprecedented	ADJ
gujaf-111	94	24	amount	amount	NOUN
gujaf-111	94	25	of	of	ADP
gujaf-111	94	26	$	$	SYM
gujaf-111	94	27	281trillion	281trillion	PROPN
gujaf-111	94	28	(	(	PUNCT
gujaf-111	94	29	maki	maki	NOUN
gujaf-111	94	30	,	,	PUNCT
gujaf-111	94	31	2021	2021	NUM
gujaf-111	94	32	)	)	PUNCT
gujaf-111	94	33	.	.	PUNCT
gujaf-111	95	1	in	in	ADP
gujaf-111	95	2	finance	finance	NOUN
gujaf-111	95	3	,	,	PUNCT
gujaf-111	95	4	financing	financing	NOUN
gujaf-111	95	5	decision	decision	NOUN
gujaf-111	95	6	is	be	AUX
gujaf-111	95	7	best	well	ADV
gujaf-111	95	8	understood	understand	VERB
gujaf-111	95	9	through	through	ADP
gujaf-111	95	10	capital	capital	NOUN
gujaf-111	95	11	structure	structure	NOUN
gujaf-111	95	12	.	.	PUNCT
gujaf-111	96	1	capital	capital	NOUN
gujaf-111	96	2	structure	structure	NOUN
gujaf-111	96	3	or	or	CCONJ
gujaf-111	96	4	financial	financial	ADJ
gujaf-111	96	5	leverage	leverage	NOUN
gujaf-111	96	6	refers	refer	VERB
gujaf-111	96	7	to	to	ADP
gujaf-111	96	8	the	the	DET
gujaf-111	96	9	way	way	NOUN
gujaf-111	96	10	company	company	NOUN
gujaf-111	96	11	finances	finance	VERB
gujaf-111	96	12	its	its	PRON
gujaf-111	96	13	activities	activity	NOUN
gujaf-111	96	14	,	,	PUNCT
gujaf-111	96	15	which	which	PRON
gujaf-111	96	16	can	can	AUX
gujaf-111	96	17	through	through	ADP
gujaf-111	96	18	debt	debt	NOUN
gujaf-111	96	19	or	or	CCONJ
gujaf-111	96	20	equity	equity	NOUN
gujaf-111	96	21	(	(	PUNCT
gujaf-111	96	22	modiglianni	modiglianni	PROPN
gujaf-111	96	23	&	&	CCONJ
gujaf-111	96	24	miller	miller	PROPN
gujaf-111	96	25	,	,	PUNCT
gujaf-111	96	26	1958	1958	NUM
gujaf-111	96	27	)	)	PUNCT
gujaf-111	96	28	.	.	PUNCT
gujaf-111	97	1	financing	finance	VERB
gujaf-111	97	2	through	through	ADP
gujaf-111	97	3	mailto:abtsauni@yahoo.com	mailto:abtsauni@yahoo.com	NOUN
gujaf-111	97	4	2	2	NUM
gujaf-111	97	5	debt	debt	NOUN
gujaf-111	97	6	means	mean	VERB
gujaf-111	97	7	utilizing	utilize	VERB
gujaf-111	97	8	debt	debt	NOUN
gujaf-111	97	9	,	,	PUNCT
gujaf-111	97	10	or	or	CCONJ
gujaf-111	97	11	more	more	ADJ
gujaf-111	97	12	of	of	ADP
gujaf-111	97	13	debt	debt	NOUN
gujaf-111	97	14	over	over	ADP
gujaf-111	97	15	equity	equity	NOUN
gujaf-111	97	16	.	.	PUNCT
gujaf-111	98	1	financing	finance	VERB
gujaf-111	98	2	through	through	ADP
gujaf-111	98	3	equity	equity	NOUN
gujaf-111	98	4	means	mean	NOUN
gujaf-111	98	5	utilizing	utilize	VERB
gujaf-111	98	6	equity	equity	NOUN
gujaf-111	98	7	,	,	PUNCT
gujaf-111	98	8	or	or	CCONJ
gujaf-111	98	9	having	have	VERB
gujaf-111	98	10	larger	large	ADJ
gujaf-111	98	11	equity	equity	NOUN
gujaf-111	98	12	proportion	proportion	NOUN
gujaf-111	98	13	in	in	ADP
gujaf-111	98	14	a	a	DET
gujaf-111	98	15	company	company	NOUN
gujaf-111	98	16	capital	capital	NOUN
gujaf-111	98	17	structure	structure	NOUN
gujaf-111	98	18	mix	mix	NOUN
gujaf-111	98	19	.	.	PUNCT
gujaf-111	99	1	the	the	DET
gujaf-111	99	2	implication	implication	NOUN
gujaf-111	99	3	of	of	ADP
gujaf-111	99	4	debt	debt	NOUN
gujaf-111	99	5	financing	financing	NOUN
gujaf-111	99	6	is	be	AUX
gujaf-111	99	7	that	that	SCONJ
gujaf-111	99	8	it	it	PRON
gujaf-111	99	9	stabilizes	stabilize	VERB
gujaf-111	99	10	a	a	DET
gujaf-111	99	11	company	company	NOUN
gujaf-111	99	12	income	income	NOUN
gujaf-111	99	13	stream	stream	NOUN
gujaf-111	99	14	since	since	SCONJ
gujaf-111	99	15	interest	interest	NOUN
gujaf-111	99	16	rates	rate	NOUN
gujaf-111	99	17	are	be	AUX
gujaf-111	99	18	fixed	fix	VERB
gujaf-111	99	19	.	.	PUNCT
gujaf-111	100	1	also	also	ADV
gujaf-111	100	2	,	,	PUNCT
gujaf-111	100	3	debt	debt	NOUN
gujaf-111	100	4	financing	financing	NOUN
gujaf-111	100	5	provides	provide	VERB
gujaf-111	100	6	companies	company	NOUN
gujaf-111	100	7	with	with	ADP
gujaf-111	100	8	lower	low	ADJ
gujaf-111	100	9	cost	cost	NOUN
gujaf-111	100	10	as	as	SCONJ
gujaf-111	100	11	interest	interest	NOUN
gujaf-111	100	12	is	be	AUX
gujaf-111	100	13	tax	tax	NOUN
gujaf-111	100	14	deductible	deductible	ADJ
gujaf-111	100	15	.	.	PUNCT
gujaf-111	101	1	on	on	ADP
gujaf-111	101	2	the	the	DET
gujaf-111	101	3	other	other	ADJ
gujaf-111	101	4	hand	hand	NOUN
gujaf-111	101	5	,	,	PUNCT
gujaf-111	101	6	the	the	DET
gujaf-111	101	7	tendency	tendency	NOUN
gujaf-111	101	8	of	of	ADP
gujaf-111	101	9	default	default	NOUN
gujaf-111	101	10	of	of	ADP
gujaf-111	101	11	debt	debt	NOUN
gujaf-111	101	12	exposes	expose	VERB
gujaf-111	101	13	companies	company	NOUN
gujaf-111	101	14	to	to	ADP
gujaf-111	101	15	financial	financial	ADJ
gujaf-111	101	16	distress	distress	NOUN
gujaf-111	101	17	.	.	PUNCT
gujaf-111	102	1	in	in	ADP
gujaf-111	102	2	contrast	contrast	NOUN
gujaf-111	102	3	,	,	PUNCT
gujaf-111	102	4	equity	equity	NOUN
gujaf-111	102	5	financing	financing	NOUN
gujaf-111	102	6	reduces	reduce	VERB
gujaf-111	102	7	the	the	DET
gujaf-111	102	8	likelihood	likelihood	NOUN
gujaf-111	102	9	of	of	ADP
gujaf-111	102	10	bankruptcy	bankruptcy	NOUN
gujaf-111	102	11	as	as	ADP
gujaf-111	102	12	owner	owner	NOUN
gujaf-111	102	13	’s	’s	PART
gujaf-111	102	14	equity	equity	NOUN
gujaf-111	102	15	is	be	AUX
gujaf-111	102	16	used	use	VERB
gujaf-111	102	17	to	to	PART
gujaf-111	102	18	pursue	pursue	VERB
gujaf-111	102	19	investment	investment	NOUN
gujaf-111	102	20	opportunities	opportunity	NOUN
gujaf-111	102	21	.	.	PUNCT
gujaf-111	103	1	however	however	ADV
gujaf-111	103	2	,	,	PUNCT
gujaf-111	103	3	cost	cost	NOUN
gujaf-111	103	4	of	of	ADP
gujaf-111	103	5	equity	equity	NOUN
gujaf-111	103	6	is	be	AUX
gujaf-111	103	7	higher	high	ADJ
gujaf-111	103	8	because	because	SCONJ
gujaf-111	103	9	investors	investor	NOUN
gujaf-111	103	10	’	’	PART
gujaf-111	103	11	funds	fund	NOUN
gujaf-111	103	12	are	be	AUX
gujaf-111	103	13	used	use	VERB
gujaf-111	103	14	to	to	PART
gujaf-111	103	15	pursue	pursue	VERB
gujaf-111	103	16	the	the	DET
gujaf-111	103	17	investment	investment	NOUN
gujaf-111	103	18	(	(	PUNCT
gujaf-111	103	19	modiglianni	modiglianni	PROPN
gujaf-111	103	20	&	&	CCONJ
gujaf-111	103	21	miller	miller	PROPN
gujaf-111	103	22	,	,	PUNCT
gujaf-111	103	23	1958	1958	NUM
gujaf-111	103	24	)	)	PUNCT
gujaf-111	103	25	.	.	PUNCT
gujaf-111	104	1	classical	classical	ADJ
gujaf-111	104	2	capital	capital	NOUN
gujaf-111	104	3	structure	structure	NOUN
gujaf-111	104	4	/	/	SYM
gujaf-111	104	5	financial	financial	ADJ
gujaf-111	104	6	leverage	leverage	NOUN
gujaf-111	104	7	theorem	theorem	VERB
gujaf-111	104	8	initiated	initiate	VERB
gujaf-111	104	9	by	by	ADP
gujaf-111	104	10	modiglianni	modiglianni	NOUN
gujaf-111	104	11	and	and	CCONJ
gujaf-111	104	12	miller	miller	PROPN
gujaf-111	104	13	(	(	PUNCT
gujaf-111	104	14	1958	1958	NUM
gujaf-111	104	15	)	)	PUNCT
gujaf-111	104	16	argued	argue	VERB
gujaf-111	104	17	that	that	SCONJ
gujaf-111	104	18	capital	capital	NOUN
gujaf-111	104	19	structure	structure	NOUN
gujaf-111	104	20	of	of	ADP
gujaf-111	104	21	a	a	DET
gujaf-111	104	22	firm	firm	NOUN
gujaf-111	104	23	is	be	AUX
gujaf-111	104	24	irrelevant	irrelevant	ADJ
gujaf-111	104	25	to	to	ADP
gujaf-111	104	26	the	the	DET
gujaf-111	104	27	firm	firm	NOUN
gujaf-111	104	28	’s	’s	PART
gujaf-111	104	29	value	value	NOUN
gujaf-111	104	30	or	or	CCONJ
gujaf-111	104	31	performance	performance	NOUN
gujaf-111	104	32	.	.	PUNCT
gujaf-111	105	1	modiglianni	modiglianni	PROPN
gujaf-111	105	2	and	and	CCONJ
gujaf-111	105	3	miller	miller	PROPN
gujaf-111	105	4	argued	argue	VERB
gujaf-111	105	5	that	that	SCONJ
gujaf-111	105	6	in	in	ADP
gujaf-111	105	7	a	a	DET
gujaf-111	105	8	perfect	perfect	ADJ
gujaf-111	105	9	capital	capital	NOUN
gujaf-111	105	10	market	market	NOUN
gujaf-111	105	11	where	where	SCONJ
gujaf-111	105	12	there	there	PRON
gujaf-111	105	13	is	be	VERB
gujaf-111	105	14	absence	absence	NOUN
gujaf-111	105	15	of	of	ADP
gujaf-111	105	16	information	information	NOUN
gujaf-111	105	17	asymmetry	asymmetry	NOUN
gujaf-111	105	18	,	,	PUNCT
gujaf-111	105	19	the	the	DET
gujaf-111	105	20	benefit	benefit	NOUN
gujaf-111	105	21	of	of	ADP
gujaf-111	105	22	debt	debt	NOUN
gujaf-111	105	23	which	which	PRON
gujaf-111	105	24	is	be	AUX
gujaf-111	105	25	tax	tax	NOUN
gujaf-111	105	26	shield	shield	NOUN
gujaf-111	105	27	is	be	AUX
gujaf-111	105	28	eradicated	eradicate	VERB
gujaf-111	105	29	by	by	ADP
gujaf-111	105	30	increase	increase	NOUN
gujaf-111	105	31	in	in	ADP
gujaf-111	105	32	financial	financial	ADJ
gujaf-111	105	33	distress	distress	NOUN
gujaf-111	105	34	.	.	PUNCT
gujaf-111	106	1	similarly	similarly	ADV
gujaf-111	106	2	,	,	PUNCT
gujaf-111	106	3	the	the	DET
gujaf-111	106	4	benefit	benefit	NOUN
gujaf-111	106	5	of	of	ADP
gujaf-111	106	6	equity	equity	NOUN
gujaf-111	106	7	which	which	PRON
gujaf-111	106	8	is	be	AUX
gujaf-111	106	9	lower	low	ADJ
gujaf-111	106	10	level	level	NOUN
gujaf-111	106	11	of	of	ADP
gujaf-111	106	12	financial	financial	ADJ
gujaf-111	106	13	distress	distress	NOUN
gujaf-111	106	14	is	be	AUX
gujaf-111	106	15	cancelled	cancel	VERB
gujaf-111	106	16	by	by	ADP
gujaf-111	106	17	higher	high	ADJ
gujaf-111	106	18	cost	cost	NOUN
gujaf-111	106	19	of	of	ADP
gujaf-111	106	20	equity	equity	NOUN
gujaf-111	106	21	.	.	PUNCT
gujaf-111	107	1	hence	hence	ADV
gujaf-111	107	2	,	,	PUNCT
gujaf-111	107	3	whichever	whichever	DET
gujaf-111	107	4	form	form	NOUN
gujaf-111	107	5	of	of	ADP
gujaf-111	107	6	financing	finance	VERB
gujaf-111	107	7	a	a	DET
gujaf-111	107	8	company	company	NOUN
gujaf-111	107	9	select	select	NOUN
gujaf-111	107	10	would	would	AUX
gujaf-111	107	11	not	not	PART
gujaf-111	107	12	lead	lead	VERB
gujaf-111	107	13	to	to	PART
gujaf-111	107	14	increment	increment	VERB
gujaf-111	107	15	in	in	ADP
gujaf-111	107	16	value	value	NOUN
gujaf-111	107	17	/	/	SYM
gujaf-111	107	18	performance	performance	NOUN
gujaf-111	107	19	.	.	PUNCT
gujaf-111	108	1	firm	firm	ADJ
gujaf-111	108	2	value	value	NOUN
gujaf-111	108	3	is	be	AUX
gujaf-111	108	4	only	only	ADV
gujaf-111	108	5	derived	derive	VERB
gujaf-111	108	6	through	through	ADP
gujaf-111	108	7	companies	company	NOUN
gujaf-111	108	8	’	’	PART
gujaf-111	108	9	investment	investment	NOUN
gujaf-111	108	10	strategy	strategy	NOUN
gujaf-111	108	11	.	.	PUNCT
gujaf-111	109	1	however	however	ADV
gujaf-111	109	2	,	,	PUNCT
gujaf-111	109	3	theories	theory	NOUN
gujaf-111	109	4	like	like	ADP
gujaf-111	109	5	signaling	signal	VERB
gujaf-111	109	6	theory	theory	NOUN
gujaf-111	109	7	(	(	PUNCT
gujaf-111	109	8	ross	ross	PROPN
gujaf-111	109	9	&	&	CCONJ
gujaf-111	109	10	jordan	jordan	PROPN
gujaf-111	109	11	,	,	PUNCT
gujaf-111	109	12	2019	2019	NUM
gujaf-111	109	13	)	)	PUNCT
gujaf-111	109	14	,	,	PUNCT
gujaf-111	109	15	pecking	pecking	NOUN
gujaf-111	109	16	order	order	NOUN
gujaf-111	109	17	theory	theory	NOUN
gujaf-111	109	18	(	(	PUNCT
gujaf-111	109	19	myers	myer	NOUN
gujaf-111	109	20	,	,	PUNCT
gujaf-111	109	21	1977	1977	NUM
gujaf-111	109	22	)	)	PUNCT
gujaf-111	109	23	,	,	PUNCT
gujaf-111	109	24	tradeoff	tradeoff	NOUN
gujaf-111	109	25	/	/	SYM
gujaf-111	109	26	static	static	ADJ
gujaf-111	109	27	theory	theory	NOUN
gujaf-111	109	28	(	(	PUNCT
gujaf-111	109	29	berk	berk	PROPN
gujaf-111	109	30	&	&	CCONJ
gujaf-111	109	31	demazo	demazo	ADJ
gujaf-111	109	32	,	,	PUNCT
gujaf-111	109	33	2020	2020	NUM
gujaf-111	109	34	)	)	PUNCT
gujaf-111	109	35	,	,	PUNCT
gujaf-111	109	36	and	and	CCONJ
gujaf-111	109	37	agency	agency	NOUN
gujaf-111	109	38	theory	theory	NOUN
gujaf-111	109	39	(	(	PUNCT
gujaf-111	109	40	frank	frank	PROPN
gujaf-111	109	41	&	&	CCONJ
gujaf-111	109	42	goyal	goyal	PROPN
gujaf-111	109	43	2008	2008	NUM
gujaf-111	109	44	)	)	PUNCT
gujaf-111	109	45	have	have	AUX
gujaf-111	109	46	all	all	PRON
gujaf-111	109	47	countered	counter	VERB
gujaf-111	109	48	modiglianni	modiglianni	NOUN
gujaf-111	109	49	and	and	CCONJ
gujaf-111	109	50	miller	miller	PROPN
gujaf-111	109	51	theorem	theorem	NOUN
gujaf-111	109	52	and	and	CCONJ
gujaf-111	109	53	assumptions	assumption	NOUN
gujaf-111	109	54	.	.	PUNCT
gujaf-111	110	1	despite	despite	SCONJ
gujaf-111	110	2	the	the	DET
gujaf-111	110	3	situation	situation	NOUN
gujaf-111	110	4	of	of	ADP
gujaf-111	110	5	the	the	DET
gujaf-111	110	6	nigerian	nigerian	ADJ
gujaf-111	110	7	capital	capital	NOUN
gujaf-111	110	8	market	market	NOUN
gujaf-111	110	9	and	and	CCONJ
gujaf-111	110	10	the	the	DET
gujaf-111	110	11	importance	importance	NOUN
gujaf-111	110	12	of	of	ADP
gujaf-111	110	13	share	share	NOUN
gujaf-111	110	14	return	return	NOUN
gujaf-111	110	15	in	in	ADP
gujaf-111	110	16	measuring	measure	VERB
gujaf-111	110	17	market	market	NOUN
gujaf-111	110	18	performance	performance	NOUN
gujaf-111	110	19	,	,	PUNCT
gujaf-111	110	20	researches	research	VERB
gujaf-111	110	21	conducted	conduct	VERB
gujaf-111	110	22	in	in	ADP
gujaf-111	110	23	the	the	DET
gujaf-111	110	24	nigeria	nigeria	PROPN
gujaf-111	110	25	capital	capital	NOUN
gujaf-111	110	26	market	market	NOUN
gujaf-111	110	27	such	such	ADJ
gujaf-111	110	28	as	as	ADP
gujaf-111	110	29	ibhagui	ibhagui	NOUN
gujaf-111	110	30	and	and	CCONJ
gujaf-111	110	31	olokoyo	olokoyo	PROPN
gujaf-111	110	32	(	(	PUNCT
gujaf-111	110	33	2018	2018	NUM
gujaf-111	110	34	)	)	PUNCT
gujaf-111	110	35	and	and	CCONJ
gujaf-111	110	36	imeokparia	imeokparia	INTJ
gujaf-111	110	37	et	et	PROPN
gujaf-111	110	38	al	al	PROPN
gujaf-111	110	39	.	.	PROPN
gujaf-111	111	1	(	(	PUNCT
gujaf-111	111	2	2021	2021	NUM
gujaf-111	111	3	)	)	PUNCT
gujaf-111	111	4	have	have	AUX
gujaf-111	111	5	largely	largely	ADV
gujaf-111	111	6	focus	focus	VERB
gujaf-111	111	7	on	on	ADP
gujaf-111	111	8	using	use	VERB
gujaf-111	111	9	accounting	accounting	NOUN
gujaf-111	111	10	based	base	VERB
gujaf-111	111	11	measures	measure	NOUN
gujaf-111	111	12	to	to	PART
gujaf-111	111	13	understand	understand	VERB
gujaf-111	111	14	companies	company	NOUN
gujaf-111	111	15	’	'	PUNCT
gujaf-111	111	16	situation	situation	NOUN
gujaf-111	111	17	.	.	PUNCT
gujaf-111	112	1	whereas	whereas	SCONJ
gujaf-111	112	2	this	this	DET
gujaf-111	112	3	study	study	NOUN
gujaf-111	112	4	makes	make	VERB
gujaf-111	112	5	use	use	NOUN
gujaf-111	112	6	of	of	ADP
gujaf-111	112	7	stock	stock	NOUN
gujaf-111	112	8	returns	return	NOUN
gujaf-111	112	9	to	to	PART
gujaf-111	112	10	analyse	analyse	VERB
gujaf-111	112	11	it	it	PRON
gujaf-111	112	12	relationship	relationship	NOUN
gujaf-111	112	13	with	with	ADP
gujaf-111	112	14	financial	financial	ADJ
gujaf-111	112	15	leverage	leverage	NOUN
gujaf-111	112	16	.	.	PUNCT
gujaf-111	113	1	also	also	ADV
gujaf-111	113	2	,	,	PUNCT
gujaf-111	113	3	while	while	SCONJ
gujaf-111	113	4	prior	prior	ADJ
gujaf-111	113	5	studies	study	NOUN
gujaf-111	113	6	such	such	ADJ
gujaf-111	113	7	as	as	ADP
gujaf-111	113	8	anton	anton	NOUN
gujaf-111	113	9	(	(	PUNCT
gujaf-111	113	10	2018	2018	NUM
gujaf-111	113	11	)	)	PUNCT
gujaf-111	113	12	considered	consider	VERB
gujaf-111	113	13	financial	financial	ADJ
gujaf-111	113	14	leverage	leverage	NOUN
gujaf-111	113	15	using	use	VERB
gujaf-111	113	16	regression	regression	NOUN
gujaf-111	113	17	analysis	analysis	NOUN
gujaf-111	113	18	,	,	PUNCT
gujaf-111	113	19	this	this	DET
gujaf-111	113	20	study	study	NOUN
gujaf-111	113	21	would	would	AUX
gujaf-111	113	22	incorporate	incorporate	VERB
gujaf-111	113	23	z	z	NOUN
gujaf-111	113	24	-	-	PUNCT
gujaf-111	113	25	technique	technique	NOUN
gujaf-111	113	26	analysis	analysis	NOUN
gujaf-111	113	27	to	to	PART
gujaf-111	113	28	further	far	ADV
gujaf-111	113	29	understand	understand	VERB
gujaf-111	113	30	the	the	DET
gujaf-111	113	31	regression	regression	NOUN
gujaf-111	113	32	analysis	analysis	NOUN
gujaf-111	113	33	.	.	PUNCT
gujaf-111	114	1	for	for	ADP
gujaf-111	114	2	the	the	DET
gujaf-111	114	3	z	z	NOUN
gujaf-111	114	4	-	-	PUNCT
gujaf-111	114	5	technique	technique	NOUN
gujaf-111	114	6	analysis	analysis	NOUN
gujaf-111	114	7	,	,	PUNCT
gujaf-111	114	8	the	the	DET
gujaf-111	114	9	stock	stock	NOUN
gujaf-111	114	10	returns	return	NOUN
gujaf-111	114	11	are	be	AUX
gujaf-111	114	12	segregated	segregate	VERB
gujaf-111	114	13	based	base	VERB
gujaf-111	114	14	on	on	ADP
gujaf-111	114	15	median	median	PROPN
gujaf-111	114	16	to	to	ADP
gujaf-111	114	17	low	low	ADJ
gujaf-111	114	18	financial	financial	ADJ
gujaf-111	114	19	leverage	leverage	NOUN
gujaf-111	114	20	firms	firm	NOUN
gujaf-111	114	21	and	and	CCONJ
gujaf-111	114	22	high	high	ADJ
gujaf-111	114	23	financial	financial	ADJ
gujaf-111	114	24	leverage	leverage	NOUN
gujaf-111	114	25	firms	firm	NOUN
gujaf-111	114	26	.	.	PUNCT
gujaf-111	115	1	moreover	moreover	ADV
gujaf-111	115	2	,	,	PUNCT
gujaf-111	115	3	prior	prior	ADJ
gujaf-111	115	4	studies	study	NOUN
gujaf-111	115	5	such	such	ADJ
gujaf-111	115	6	as	as	ADP
gujaf-111	115	7	jeleel	jeleel	NOUN
gujaf-111	115	8	and	and	CCONJ
gujaf-111	115	9	olayiwola	olayiwola	NOUN
gujaf-111	115	10	(	(	PUNCT
gujaf-111	115	11	2017	2017	NUM
gujaf-111	115	12	)	)	PUNCT
gujaf-111	115	13	considered	consider	VERB
gujaf-111	115	14	specific	specific	ADJ
gujaf-111	115	15	industry	industry	NOUN
gujaf-111	115	16	in	in	ADP
gujaf-111	115	17	a	a	DET
gujaf-111	115	18	capital	capital	NOUN
gujaf-111	115	19	market	market	NOUN
gujaf-111	115	20	.	.	PUNCT
gujaf-111	116	1	this	this	DET
gujaf-111	116	2	study	study	NOUN
gujaf-111	116	3	however	however	ADV
gujaf-111	116	4	considers	consider	VERB
gujaf-111	116	5	the	the	DET
gujaf-111	116	6	entire	entire	ADJ
gujaf-111	116	7	capital	capital	NOUN
gujaf-111	116	8	market	market	NOUN
gujaf-111	116	9	to	to	PART
gujaf-111	116	10	gain	gain	VERB
gujaf-111	116	11	an	an	DET
gujaf-111	116	12	overall	overall	ADJ
gujaf-111	116	13	picture	picture	NOUN
gujaf-111	116	14	of	of	ADP
gujaf-111	116	15	the	the	DET
gujaf-111	116	16	discussed	discuss	VERB
gujaf-111	116	17	variable	variable	NOUN
gujaf-111	116	18	.	.	PUNCT
gujaf-111	117	1	thus	thus	ADV
gujaf-111	117	2	,	,	PUNCT
gujaf-111	117	3	specifically	specifically	ADV
gujaf-111	117	4	,	,	PUNCT
gujaf-111	117	5	the	the	DET
gujaf-111	117	6	objective	objective	NOUN
gujaf-111	117	7	of	of	ADP
gujaf-111	117	8	the	the	DET
gujaf-111	117	9	study	study	NOUN
gujaf-111	117	10	is	be	AUX
gujaf-111	117	11	to	to	PART
gujaf-111	117	12	investigate	investigate	VERB
gujaf-111	117	13	the	the	DET
gujaf-111	117	14	effect	effect	NOUN
gujaf-111	117	15	of	of	ADP
gujaf-111	117	16	financial	financial	ADJ
gujaf-111	117	17	leverage	leverage	NOUN
gujaf-111	117	18	on	on	ADP
gujaf-111	117	19	stock	stock	NOUN
gujaf-111	117	20	returns	return	NOUN
gujaf-111	117	21	of	of	ADP
gujaf-111	117	22	listed	list	VERB
gujaf-111	117	23	companies	company	NOUN
gujaf-111	117	24	in	in	ADP
gujaf-111	117	25	nigeria	nigeria	PROPN
gujaf-111	117	26	.	.	PUNCT
gujaf-111	118	1	the	the	DET
gujaf-111	118	2	hypothesis	hypothesis	NOUN
gujaf-111	118	3	raised	raise	VERB
gujaf-111	118	4	is	be	AUX
gujaf-111	118	5	presented	present	VERB
gujaf-111	118	6	in	in	ADP
gujaf-111	118	7	null	null	ADJ
gujaf-111	118	8	form	form	NOUN
gujaf-111	118	9	and	and	CCONJ
gujaf-111	118	10	alternate	alternate	ADJ
gujaf-111	118	11	form	form	NOUN
gujaf-111	118	12	at	at	ADP
gujaf-111	118	13	the	the	DET
gujaf-111	118	14	same	same	ADJ
gujaf-111	118	15	time	time	NOUN
gujaf-111	118	16	using	use	VERB
gujaf-111	118	17	the	the	DET
gujaf-111	118	18	language	language	NOUN
gujaf-111	118	19	of	of	ADP
gujaf-111	118	20	hypothesis	hypothesis	NOUN
gujaf-111	118	21	.	.	PUNCT
gujaf-111	119	1	h0	h0	PROPN
gujaf-111	119	2	rj	rj	PROPN
gujaf-111	119	3	hfl	hfl	PROPN
gujaf-111	119	4	k	k	PROPN
gujaf-111	119	5	lfl	lfl	PROPN
gujaf-111	119	6	)	)	PUNCT
gujaf-111	120	1	h01	h01	NOUN
gujaf-111	120	2	:	:	PUNCT
gujaf-111	120	3	the	the	DET
gujaf-111	120	4	mean	mean	ADJ
gujaf-111	120	5	average	average	ADJ
gujaf-111	120	6	stock	stock	NOUN
gujaf-111	120	7	returns	return	NOUN
gujaf-111	120	8	of	of	ADP
gujaf-111	120	9	high	high	ADJ
gujaf-111	120	10	financial	financial	ADJ
gujaf-111	120	11	leverage	leverage	NOUN
gujaf-111	120	12	firms	firm	NOUN
gujaf-111	120	13	is	be	AUX
gujaf-111	120	14	lesser	less	ADJ
gujaf-111	120	15	than	than	ADP
gujaf-111	120	16	or	or	CCONJ
gujaf-111	120	17	equal	equal	ADJ
gujaf-111	120	18	to	to	ADP
gujaf-111	120	19	the	the	DET
gujaf-111	120	20	mean	mean	ADJ
gujaf-111	120	21	average	average	ADJ
gujaf-111	120	22	stock	stock	NOUN
gujaf-111	120	23	returns	return	NOUN
gujaf-111	120	24	of	of	ADP
gujaf-111	120	25	low	low	ADJ
gujaf-111	120	26	financial	financial	ADJ
gujaf-111	120	27	leverage	leverage	NOUN
gujaf-111	120	28	firms	firm	NOUN
gujaf-111	120	29	.	.	PUNCT
gujaf-111	121	1	h1	h1	PROPN
gujaf-111	121	2	rj	rj	PROPN
gujaf-111	121	3	hfl	hfl	PROPN
gujaf-111	121	4	k	k	PROPN
gujaf-111	121	5	lfl	lfl	PROPN
gujaf-111	121	6	)	)	PUNCT
gujaf-111	122	1	h1	h1	PROPN
gujaf-111	122	2	:	:	PUNCT
gujaf-111	122	3	the	the	DET
gujaf-111	122	4	mean	mean	ADJ
gujaf-111	122	5	average	average	ADJ
gujaf-111	122	6	stock	stock	NOUN
gujaf-111	122	7	returns	return	NOUN
gujaf-111	122	8	of	of	ADP
gujaf-111	122	9	high	high	ADJ
gujaf-111	122	10	financial	financial	ADJ
gujaf-111	122	11	leverage	leverage	NOUN
gujaf-111	122	12	firms	firm	NOUN
gujaf-111	122	13	is	be	AUX
gujaf-111	122	14	greater	great	ADJ
gujaf-111	122	15	than	than	ADP
gujaf-111	122	16	the	the	DET
gujaf-111	122	17	mean	mean	ADJ
gujaf-111	122	18	average	average	ADJ
gujaf-111	122	19	stock	stock	NOUN
gujaf-111	122	20	returns	return	NOUN
gujaf-111	122	21	of	of	ADP
gujaf-111	122	22	low	low	ADJ
gujaf-111	122	23	financial	financial	ADJ
gujaf-111	122	24	leverage	leverage	NOUN
gujaf-111	122	25	firms	firm	NOUN
gujaf-111	122	26	.	.	PUNCT
gujaf-111	123	1	where	where	SCONJ
gujaf-111	123	2	:	:	PUNCT
gujaf-111	123	3	ˉrj	ˉrj	PROPN
gujaf-111	123	4	lfl	lfl	PROPN
gujaf-111	123	5	is	be	AUX
gujaf-111	123	6	the	the	DET
gujaf-111	123	7	average	average	ADJ
gujaf-111	123	8	monthly	monthly	ADJ
gujaf-111	123	9	returns	return	NOUN
gujaf-111	123	10	of	of	ADP
gujaf-111	123	11	low	low	ADJ
gujaf-111	123	12	financial	financial	ADJ
gujaf-111	123	13	leverage	leverage	NOUN
gujaf-111	123	14	companies	company	NOUN
gujaf-111	123	15	within	within	ADP
gujaf-111	123	16	the	the	DET
gujaf-111	123	17	period	period	NOUN
gujaf-111	123	18	of	of	ADP
gujaf-111	123	19	studies	study	NOUN
gujaf-111	123	20	,	,	PUNCT
gujaf-111	123	21	rk	rk	PROPN
gujaf-111	123	22	hfl	hfl	NOUN
gujaf-111	123	23	is	be	AUX
gujaf-111	123	24	the	the	DET
gujaf-111	123	25	average	average	ADJ
gujaf-111	123	26	monthly	monthly	ADJ
gujaf-111	123	27	returns	return	NOUN
gujaf-111	123	28	of	of	ADP
gujaf-111	123	29	high	high	ADJ
gujaf-111	123	30	financial	financial	ADJ
gujaf-111	123	31	leverage	leverage	NOUN
gujaf-111	123	32	companies	company	NOUN
gujaf-111	123	33	within	within	ADP
gujaf-111	123	34	the	the	DET
gujaf-111	123	35	period	period	NOUN
gujaf-111	123	36	of	of	ADP
gujaf-111	123	37	the	the	DET
gujaf-111	123	38	study	study	NOUN
gujaf-111	123	39	,	,	PUNCT
gujaf-111	123	40	(	(	PUNCT
gujaf-111	123	41	rj	rj	PROPN
gujaf-111	123	42	lfl	lfl	PROPN
gujaf-111	123	43	)	)	PUNCT
gujaf-111	123	44	is	be	AUX
gujaf-111	123	45	the	the	DET
gujaf-111	123	46	average	average	NOUN
gujaf-111	123	47	of	of	ADP
gujaf-111	123	48	average	average	ADJ
gujaf-111	123	49	monthly	monthly	ADJ
gujaf-111	123	50	returns	return	NOUN
gujaf-111	123	51	of	of	ADP
gujaf-111	123	52	low	low	ADJ
gujaf-111	123	53	financial	financial	ADJ
gujaf-111	123	54	leverage	leverage	NOUN
gujaf-111	123	55	companies	company	NOUN
gujaf-111	123	56	,	,	PUNCT
gujaf-111	123	57	and	and	CCONJ
gujaf-111	123	58	(	(	PUNCT
gujaf-111	123	59	rk	rk	PROPN
gujaf-111	123	60	hfl	hfl	NOUN
gujaf-111	123	61	)	)	PUNCT
gujaf-111	123	62	is	be	AUX
gujaf-111	123	63	the	the	DET
gujaf-111	123	64	average	average	NOUN
gujaf-111	123	65	of	of	ADP
gujaf-111	123	66	average	average	ADJ
gujaf-111	123	67	monthly	monthly	ADJ
gujaf-111	123	68	returns	return	NOUN
gujaf-111	123	69	of	of	ADP
gujaf-111	123	70	high	high	ADJ
gujaf-111	123	71	financial	financial	ADJ
gujaf-111	123	72	leverage	leverage	NOUN
gujaf-111	123	73	companies	company	NOUN
gujaf-111	123	74	within	within	ADP
gujaf-111	123	75	the	the	DET
gujaf-111	123	76	period	period	NOUN
gujaf-111	123	77	of	of	ADP
gujaf-111	123	78	study	study	NOUN
gujaf-111	123	79	.	.	PUNCT
gujaf-111	124	1	3	3	NUM
gujaf-111	124	2	2	2	NUM
gujaf-111	124	3	.	.	PUNCT
gujaf-111	124	4	literature	literature	PROPN
gujaf-111	124	5	review	review	PROPN
gujaf-111	124	6	this	this	DET
gujaf-111	124	7	section	section	NOUN
gujaf-111	124	8	provides	provide	VERB
gujaf-111	124	9	conceptualisation	conceptualisation	NOUN
gujaf-111	124	10	of	of	ADP
gujaf-111	124	11	stock	stock	NOUN
gujaf-111	124	12	returns	return	NOUN
gujaf-111	124	13	,	,	PUNCT
gujaf-111	124	14	critical	critical	ADJ
gujaf-111	124	15	empirical	empirical	ADJ
gujaf-111	124	16	review	review	NOUN
gujaf-111	124	17	of	of	ADP
gujaf-111	124	18	the	the	DET
gujaf-111	124	19	related	relate	VERB
gujaf-111	124	20	study	study	NOUN
gujaf-111	124	21	and	and	CCONJ
gujaf-111	124	22	theory	theory	NOUN
gujaf-111	124	23	used	use	VERB
gujaf-111	124	24	to	to	PART
gujaf-111	124	25	underpin	underpin	VERB
gujaf-111	124	26	the	the	DET
gujaf-111	124	27	work	work	NOUN
gujaf-111	124	28	.	.	PUNCT
gujaf-111	125	1	according	accord	VERB
gujaf-111	125	2	to	to	ADP
gujaf-111	125	3	dobbs	dobbs	PROPN
gujaf-111	125	4	and	and	CCONJ
gujaf-111	125	5	koller	koller	PROPN
gujaf-111	125	6	(	(	PUNCT
gujaf-111	125	7	2005	2005	NUM
gujaf-111	125	8	)	)	PUNCT
gujaf-111	125	9	,	,	PUNCT
gujaf-111	125	10	stock	stock	NOUN
gujaf-111	125	11	return	return	NOUN
gujaf-111	125	12	is	be	AUX
gujaf-111	125	13	market	market	NOUN
gujaf-111	125	14	performance	performance	NOUN
gujaf-111	125	15	indicator	indicator	NOUN
gujaf-111	125	16	that	that	PRON
gujaf-111	125	17	reflect	reflect	VERB
gujaf-111	125	18	appreciation	appreciation	NOUN
gujaf-111	125	19	of	of	ADP
gujaf-111	125	20	stock	stock	NOUN
gujaf-111	125	21	prices	price	NOUN
gujaf-111	125	22	.	.	PUNCT
gujaf-111	126	1	in	in	ADP
gujaf-111	126	2	the	the	DET
gujaf-111	126	3	short	short	ADJ
gujaf-111	126	4	term	term	NOUN
gujaf-111	126	5	,	,	PUNCT
gujaf-111	126	6	it	it	PRON
gujaf-111	126	7	helps	help	VERB
gujaf-111	126	8	provides	provide	VERB
gujaf-111	126	9	market	market	NOUN
gujaf-111	126	10	expectation	expectation	NOUN
gujaf-111	126	11	about	about	ADP
gujaf-111	126	12	a	a	DET
gujaf-111	126	13	company	company	NOUN
gujaf-111	126	14	performance	performance	NOUN
gujaf-111	126	15	.	.	PUNCT
gujaf-111	127	1	owing	owe	VERB
gujaf-111	127	2	to	to	ADP
gujaf-111	127	3	shareholders	shareholder	NOUN
gujaf-111	127	4	demanding	demand	VERB
gujaf-111	127	5	return	return	NOUN
gujaf-111	127	6	through	through	ADP
gujaf-111	127	7	capital	capital	NOUN
gujaf-111	127	8	gain	gain	NOUN
gujaf-111	127	9	or	or	CCONJ
gujaf-111	127	10	dividend	dividend	NOUN
gujaf-111	127	11	payment	payment	NOUN
gujaf-111	127	12	,	,	PUNCT
gujaf-111	127	13	stock	stock	NOUN
gujaf-111	127	14	return	return	NOUN
gujaf-111	127	15	measurement	measurement	NOUN
gujaf-111	127	16	constitutes	constitute	VERB
gujaf-111	127	17	both	both	PRON
gujaf-111	127	18	capital	capital	NOUN
gujaf-111	127	19	gain	gain	NOUN
gujaf-111	127	20	and	and	CCONJ
gujaf-111	127	21	dividend	dividend	NOUN
gujaf-111	127	22	payment	payment	NOUN
gujaf-111	127	23	.	.	PUNCT
gujaf-111	128	1	stock	stock	NOUN
gujaf-111	128	2	returns	return	NOUN
gujaf-111	128	3	are	be	AUX
gujaf-111	128	4	expressed	express	VERB
gujaf-111	128	5	in	in	ADP
gujaf-111	128	6	percentage	percentage	NOUN
gujaf-111	128	7	,	,	PUNCT
gujaf-111	128	8	cash	cash	NOUN
gujaf-111	128	9	value	value	NOUN
gujaf-111	128	10	,	,	PUNCT
gujaf-111	128	11	and	and	CCONJ
gujaf-111	128	12	capital	capital	NOUN
gujaf-111	128	13	gain	gain	NOUN
gujaf-111	128	14	yield	yield	NOUN
gujaf-111	128	15	.	.	PUNCT
gujaf-111	129	1	however	however	ADV
gujaf-111	129	2	,	,	PUNCT
gujaf-111	129	3	this	this	DET
gujaf-111	129	4	study	study	NOUN
gujaf-111	129	5	makes	make	VERB
gujaf-111	129	6	use	use	NOUN
gujaf-111	129	7	of	of	ADP
gujaf-111	129	8	stock	stock	NOUN
gujaf-111	129	9	return	return	NOUN
gujaf-111	129	10	in	in	ADP
gujaf-111	129	11	the	the	DET
gujaf-111	129	12	percentage	percentage	NOUN
gujaf-111	129	13	form	form	NOUN
gujaf-111	129	14	due	due	ADP
gujaf-111	129	15	to	to	ADP
gujaf-111	129	16	it	it	PRON
gujaf-111	129	17	easy	easy	ADJ
gujaf-111	129	18	use	use	NOUN
gujaf-111	129	19	for	for	ADP
gujaf-111	129	20	interpretation	interpretation	NOUN
gujaf-111	129	21	.	.	PUNCT
gujaf-111	130	1	the	the	DET
gujaf-111	130	2	percentage	percentage	NOUN
gujaf-111	130	3	form	form	NOUN
gujaf-111	130	4	of	of	ADP
gujaf-111	130	5	stock	stock	NOUN
gujaf-111	130	6	return	return	NOUN
gujaf-111	130	7	is	be	AUX
gujaf-111	130	8	expressed	express	VERB
gujaf-111	130	9	as	as	ADP
gujaf-111	130	10	current	current	ADJ
gujaf-111	130	11	stock	stock	NOUN
gujaf-111	130	12	price	price	NOUN
gujaf-111	130	13	less	less	ADV
gujaf-111	130	14	previous	previous	ADJ
gujaf-111	130	15	price	price	NOUN
gujaf-111	130	16	plus	plus	CCONJ
gujaf-111	130	17	dividend	dividend	NOUN
gujaf-111	130	18	divide	divide	NOUN
gujaf-111	130	19	by	by	ADP
gujaf-111	130	20	previous	previous	ADJ
gujaf-111	130	21	stock	stock	NOUN
gujaf-111	130	22	price	price	NOUN
gujaf-111	130	23	.	.	PUNCT
gujaf-111	131	1	the	the	DET
gujaf-111	131	2	drawback	drawback	NOUN
gujaf-111	131	3	of	of	ADP
gujaf-111	131	4	stock	stock	NOUN
gujaf-111	131	5	return	return	NOUN
gujaf-111	131	6	is	be	AUX
gujaf-111	131	7	that	that	SCONJ
gujaf-111	131	8	dobbs	dobbs	PROPN
gujaf-111	131	9	and	and	CCONJ
gujaf-111	131	10	koller	koller	PROPN
gujaf-111	131	11	(	(	PUNCT
gujaf-111	131	12	2015	2015	NUM
gujaf-111	131	13	)	)	PUNCT
gujaf-111	131	14	argued	argue	VERB
gujaf-111	131	15	that	that	SCONJ
gujaf-111	131	16	they	they	PRON
gujaf-111	131	17	are	be	AUX
gujaf-111	131	18	not	not	PART
gujaf-111	131	19	robust	robust	ADJ
gujaf-111	131	20	market	market	NOUN
gujaf-111	131	21	based	base	VERB
gujaf-111	131	22	measure	measure	NOUN
gujaf-111	131	23	for	for	ADP
gujaf-111	131	24	long	long	ADJ
gujaf-111	131	25	term	term	NOUN
gujaf-111	131	26	considerations	consideration	NOUN
gujaf-111	131	27	.	.	PUNCT
gujaf-111	132	1	leverage	leverage	NOUN
gujaf-111	132	2	is	be	AUX
gujaf-111	132	3	defined	define	VERB
gujaf-111	132	4	as	as	ADP
gujaf-111	132	5	the	the	DET
gujaf-111	132	6	use	use	NOUN
gujaf-111	132	7	of	of	ADP
gujaf-111	132	8	debt	debt	NOUN
gujaf-111	132	9	to	to	PART
gujaf-111	132	10	finance	finance	VERB
gujaf-111	132	11	asset	asset	NOUN
gujaf-111	132	12	or	or	CCONJ
gujaf-111	132	13	investment	investment	NOUN
gujaf-111	132	14	.	.	PUNCT
gujaf-111	133	1	it	it	PRON
gujaf-111	133	2	is	be	AUX
gujaf-111	133	3	an	an	DET
gujaf-111	133	4	important	important	ADJ
gujaf-111	133	5	concept	concept	NOUN
gujaf-111	133	6	of	of	ADP
gujaf-111	133	7	financing	financing	NOUN
gujaf-111	133	8	.	.	PUNCT
gujaf-111	134	1	leverage	leverage	NOUN
gujaf-111	134	2	is	be	AUX
gujaf-111	134	3	usually	usually	ADV
gujaf-111	134	4	represented	represent	VERB
gujaf-111	134	5	by	by	ADP
gujaf-111	134	6	leverage	leverage	NOUN
gujaf-111	134	7	ratio	ratio	NOUN
gujaf-111	134	8	.	.	PUNCT
gujaf-111	135	1	the	the	DET
gujaf-111	135	2	leverage	leverage	NOUN
gujaf-111	135	3	ratio	ratio	NOUN
gujaf-111	135	4	shows	show	VERB
gujaf-111	135	5	the	the	DET
gujaf-111	135	6	proportion	proportion	NOUN
gujaf-111	135	7	of	of	ADP
gujaf-111	135	8	debt	debt	NOUN
gujaf-111	135	9	to	to	ADP
gujaf-111	135	10	equity	equity	NOUN
gujaf-111	135	11	or	or	CCONJ
gujaf-111	135	12	total	total	ADJ
gujaf-111	135	13	asset	asset	NOUN
gujaf-111	135	14	.	.	PUNCT
gujaf-111	136	1	generally	generally	ADV
gujaf-111	136	2	,	,	PUNCT
gujaf-111	136	3	there	there	PRON
gujaf-111	136	4	are	be	VERB
gujaf-111	136	5	two	two	NUM
gujaf-111	136	6	types	type	NOUN
gujaf-111	136	7	of	of	ADP
gujaf-111	136	8	leverage	leverage	NOUN
gujaf-111	136	9	ratio	ratio	NOUN
gujaf-111	136	10	;	;	PUNCT
gujaf-111	136	11	financial	financial	ADJ
gujaf-111	136	12	leverage	leverage	NOUN
gujaf-111	136	13	and	and	CCONJ
gujaf-111	136	14	operational	operational	ADJ
gujaf-111	136	15	leverage	leverage	NOUN
gujaf-111	136	16	.	.	PUNCT
gujaf-111	137	1	financial	financial	ADJ
gujaf-111	137	2	leverage	leverage	NOUN
gujaf-111	137	3	represents	represent	VERB
gujaf-111	137	4	the	the	DET
gujaf-111	137	5	debt	debt	NOUN
gujaf-111	137	6	used	use	VERB
gujaf-111	137	7	to	to	PART
gujaf-111	137	8	finance	finance	VERB
gujaf-111	137	9	business	business	NOUN
gujaf-111	137	10	operations	operation	NOUN
gujaf-111	137	11	in	in	ADP
gujaf-111	137	12	relation	relation	NOUN
gujaf-111	137	13	to	to	ADP
gujaf-111	137	14	equity	equity	NOUN
gujaf-111	137	15	.	.	PUNCT
gujaf-111	138	1	while	while	SCONJ
gujaf-111	138	2	operational	operational	ADJ
gujaf-111	138	3	leverage	leverage	NOUN
gujaf-111	138	4	represents	represent	VERB
gujaf-111	138	5	the	the	DET
gujaf-111	138	6	ratio	ratio	NOUN
gujaf-111	138	7	of	of	ADP
gujaf-111	138	8	fixed	fix	VERB
gujaf-111	138	9	cost	cost	NOUN
gujaf-111	138	10	to	to	ADP
gujaf-111	138	11	variable	variable	ADJ
gujaf-111	138	12	cost	cost	NOUN
gujaf-111	138	13	.	.	PUNCT
gujaf-111	139	1	for	for	ADP
gujaf-111	139	2	the	the	DET
gujaf-111	139	3	purpose	purpose	NOUN
gujaf-111	139	4	of	of	ADP
gujaf-111	139	5	this	this	DET
gujaf-111	139	6	study	study	NOUN
gujaf-111	139	7	,	,	PUNCT
gujaf-111	139	8	financial	financial	ADJ
gujaf-111	139	9	leverage	leverage	NOUN
gujaf-111	139	10	represented	represent	VERB
gujaf-111	139	11	by	by	ADP
gujaf-111	139	12	total	total	ADJ
gujaf-111	139	13	debt	debt	NOUN
gujaf-111	139	14	to	to	ADP
gujaf-111	139	15	total	total	ADJ
gujaf-111	139	16	equity	equity	NOUN
gujaf-111	139	17	will	will	AUX
gujaf-111	139	18	be	be	AUX
gujaf-111	139	19	used	use	VERB
gujaf-111	139	20	.	.	PUNCT
gujaf-111	140	1	studies	study	NOUN
gujaf-111	140	2	like	like	ADP
gujaf-111	140	3	frank	frank	PROPN
gujaf-111	140	4	and	and	CCONJ
gujaf-111	140	5	goyal	goyal	PROPN
gujaf-111	140	6	(	(	PUNCT
gujaf-111	140	7	2014	2014	NUM
gujaf-111	140	8	)	)	PUNCT
gujaf-111	140	9	and	and	CCONJ
gujaf-111	140	10	fama	fama	PROPN
gujaf-111	140	11	and	and	CCONJ
gujaf-111	140	12	french	french	ADJ
gujaf-111	140	13	(	(	PUNCT
gujaf-111	140	14	2015	2015	NUM
gujaf-111	140	15	)	)	PUNCT
gujaf-111	140	16	made	make	VERB
gujaf-111	140	17	use	use	NOUN
gujaf-111	140	18	of	of	ADP
gujaf-111	140	19	book	book	NOUN
gujaf-111	140	20	to	to	ADP
gujaf-111	140	21	market	market	NOUN
gujaf-111	140	22	value	value	NOUN
gujaf-111	140	23	ratio	ratio	NOUN
gujaf-111	140	24	.	.	PUNCT
gujaf-111	141	1	however	however	ADV
gujaf-111	141	2	,	,	PUNCT
gujaf-111	141	3	this	this	DET
gujaf-111	141	4	study	study	NOUN
gujaf-111	141	5	will	will	AUX
gujaf-111	141	6	make	make	VERB
gujaf-111	141	7	use	use	NOUN
gujaf-111	141	8	of	of	ADP
gujaf-111	141	9	book	book	NOUN
gujaf-111	141	10	value	value	NOUN
gujaf-111	141	11	to	to	PART
gujaf-111	141	12	avoid	avoid	VERB
gujaf-111	141	13	mismatch	mismatch	NOUN
gujaf-111	141	14	in	in	ADP
gujaf-111	141	15	measurement	measurement	NOUN
gujaf-111	141	16	of	of	ADP
gujaf-111	141	17	debt	debt	NOUN
gujaf-111	141	18	and	and	CCONJ
gujaf-111	141	19	equity	equity	NOUN
gujaf-111	141	20	.	.	PUNCT
gujaf-111	142	1	leverage	leverage	NOUN
gujaf-111	142	2	is	be	AUX
gujaf-111	142	3	seen	see	VERB
gujaf-111	142	4	as	as	ADP
gujaf-111	142	5	risk	risk	NOUN
gujaf-111	142	6	related	relate	VERB
gujaf-111	142	7	variable	variable	NOUN
gujaf-111	142	8	because	because	SCONJ
gujaf-111	142	9	of	of	ADP
gujaf-111	142	10	the	the	DET
gujaf-111	142	11	trade	trade	NOUN
gujaf-111	142	12	-	-	PUNCT
gujaf-111	142	13	off	off	ADP
gujaf-111	142	14	theory	theory	NOUN
gujaf-111	142	15	.	.	PUNCT
gujaf-111	143	1	the	the	DET
gujaf-111	143	2	argument	argument	NOUN
gujaf-111	143	3	in	in	ADP
gujaf-111	143	4	trade	trade	NOUN
gujaf-111	143	5	-	-	PUNCT
gujaf-111	143	6	off	off	ADP
gujaf-111	143	7	theory	theory	NOUN
gujaf-111	143	8	is	be	AUX
gujaf-111	143	9	that	that	SCONJ
gujaf-111	143	10	there	there	PRON
gujaf-111	143	11	is	be	VERB
gujaf-111	143	12	bankruptcy	bankruptcy	NOUN
gujaf-111	143	13	risk	risk	NOUN
gujaf-111	143	14	in	in	ADP
gujaf-111	143	15	debt	debt	NOUN
gujaf-111	143	16	.	.	PUNCT
gujaf-111	144	1	as	as	SCONJ
gujaf-111	144	2	companies	company	NOUN
gujaf-111	144	3	make	make	VERB
gujaf-111	144	4	use	use	NOUN
gujaf-111	144	5	of	of	ADP
gujaf-111	144	6	borrowings	borrowing	NOUN
gujaf-111	144	7	to	to	PART
gujaf-111	144	8	finance	finance	VERB
gujaf-111	144	9	business	business	NOUN
gujaf-111	144	10	operations	operation	NOUN
gujaf-111	144	11	,	,	PUNCT
gujaf-111	144	12	tendency	tendency	NOUN
gujaf-111	144	13	of	of	ADP
gujaf-111	144	14	defaulting	default	VERB
gujaf-111	144	15	will	will	AUX
gujaf-111	144	16	rise	rise	VERB
gujaf-111	144	17	.	.	PUNCT
gujaf-111	145	1	thus	thus	ADV
gujaf-111	145	2	,	,	PUNCT
gujaf-111	145	3	investors	investor	NOUN
gujaf-111	145	4	should	should	AUX
gujaf-111	145	5	be	be	AUX
gujaf-111	145	6	compensated	compensate	VERB
gujaf-111	145	7	higher	high	ADJ
gujaf-111	145	8	for	for	ADP
gujaf-111	145	9	bearing	bear	VERB
gujaf-111	145	10	such	such	ADJ
gujaf-111	145	11	risk	risk	NOUN
gujaf-111	145	12	.	.	PUNCT
gujaf-111	146	1	therefore	therefore	ADV
gujaf-111	146	2	,	,	PUNCT
gujaf-111	146	3	highly	highly	ADV
gujaf-111	146	4	levered	lever	VERB
gujaf-111	146	5	firm	firm	NOUN
gujaf-111	146	6	should	should	AUX
gujaf-111	146	7	have	have	VERB
gujaf-111	146	8	higher	high	ADJ
gujaf-111	146	9	returns	return	NOUN
gujaf-111	146	10	than	than	ADP
gujaf-111	146	11	lower	low	ADJ
gujaf-111	146	12	levered	lever	VERB
gujaf-111	146	13	firms	firm	NOUN
gujaf-111	146	14	.	.	PUNCT
gujaf-111	147	1	2.1	2.1	NUM
gujaf-111	147	2	review	review	NOUN
gujaf-111	147	3	of	of	ADP
gujaf-111	147	4	empirical	empirical	ADJ
gujaf-111	147	5	studies	study	NOUN
gujaf-111	147	6	empirical	empirical	ADJ
gujaf-111	147	7	studies	study	NOUN
gujaf-111	147	8	on	on	ADP
gujaf-111	147	9	financial	financial	ADJ
gujaf-111	147	10	leverage	leverage	NOUN
gujaf-111	147	11	and	and	CCONJ
gujaf-111	147	12	stock	stock	NOUN
gujaf-111	147	13	returns	return	NOUN
gujaf-111	147	14	are	be	AUX
gujaf-111	147	15	generally	generally	ADV
gujaf-111	147	16	of	of	ADP
gujaf-111	147	17	three	three	NUM
gujaf-111	147	18	outcome	outcome	NOUN
gujaf-111	147	19	and	and	CCONJ
gujaf-111	147	20	implications	implication	NOUN
gujaf-111	147	21	;	;	PUNCT
gujaf-111	147	22	positive	positive	ADJ
gujaf-111	147	23	significant	significant	ADJ
gujaf-111	147	24	outcome	outcome	NOUN
gujaf-111	147	25	that	that	PRON
gujaf-111	147	26	implies	imply	VERB
gujaf-111	147	27	higher	high	ADJ
gujaf-111	147	28	proportion	proportion	NOUN
gujaf-111	147	29	of	of	ADP
gujaf-111	147	30	debt	debt	NOUN
gujaf-111	147	31	to	to	ADP
gujaf-111	147	32	equity	equity	NOUN
gujaf-111	147	33	improves	improve	VERB
gujaf-111	147	34	financial	financial	ADJ
gujaf-111	147	35	performance	performance	NOUN
gujaf-111	147	36	/	/	SYM
gujaf-111	147	37	stock	stock	NOUN
gujaf-111	147	38	returns	return	NOUN
gujaf-111	147	39	,	,	PUNCT
gujaf-111	147	40	negative	negative	ADJ
gujaf-111	147	41	significant	significant	ADJ
gujaf-111	147	42	outcome	outcome	NOUN
gujaf-111	147	43	that	that	PRON
gujaf-111	147	44	implies	imply	VERB
gujaf-111	147	45	higher	high	ADJ
gujaf-111	147	46	proportion	proportion	NOUN
gujaf-111	147	47	of	of	ADP
gujaf-111	147	48	debt	debt	NOUN
gujaf-111	147	49	to	to	ADP
gujaf-111	147	50	equity	equity	NOUN
gujaf-111	147	51	reduces	reduce	VERB
gujaf-111	147	52	financial	financial	ADJ
gujaf-111	147	53	/	/	SYM
gujaf-111	147	54	stock	stock	NOUN
gujaf-111	147	55	returns	return	NOUN
gujaf-111	147	56	,	,	PUNCT
gujaf-111	147	57	and	and	CCONJ
gujaf-111	147	58	the	the	DET
gujaf-111	147	59	insignificant	insignificant	ADJ
gujaf-111	147	60	outcome	outcome	NOUN
gujaf-111	147	61	that	that	PRON
gujaf-111	147	62	implies	imply	VERB
gujaf-111	147	63	financial	financial	ADJ
gujaf-111	147	64	leverage	leverage	NOUN
gujaf-111	147	65	is	be	AUX
gujaf-111	147	66	irrelevant	irrelevant	ADJ
gujaf-111	147	67	to	to	PART
gujaf-111	147	68	firm	firm	VERB
gujaf-111	147	69	performance	performance	NOUN
gujaf-111	147	70	/	/	SYM
gujaf-111	147	71	stock	stock	NOUN
gujaf-111	147	72	returns	return	NOUN
gujaf-111	147	73	.	.	PUNCT
gujaf-111	148	1	furthermore	furthermore	ADV
gujaf-111	148	2	,	,	PUNCT
gujaf-111	148	3	the	the	DET
gujaf-111	148	4	reviewed	review	VERB
gujaf-111	148	5	literature	literature	NOUN
gujaf-111	148	6	below	below	ADV
gujaf-111	148	7	are	be	AUX
gujaf-111	148	8	mostly	mostly	ADV
gujaf-111	148	9	based	base	VERB
gujaf-111	148	10	on	on	ADP
gujaf-111	148	11	accounting	accounting	NOUN
gujaf-111	148	12	based	base	VERB
gujaf-111	148	13	measures	measure	NOUN
gujaf-111	148	14	due	due	ADJ
gujaf-111	148	15	to	to	ADP
gujaf-111	148	16	unavailability	unavailability	NOUN
gujaf-111	148	17	of	of	ADP
gujaf-111	148	18	studies	study	NOUN
gujaf-111	148	19	related	relate	VERB
gujaf-111	148	20	to	to	ADP
gujaf-111	148	21	market	market	NOUN
gujaf-111	148	22	based	base	VERB
gujaf-111	148	23	measures	measure	NOUN
gujaf-111	148	24	.	.	PUNCT
gujaf-111	149	1	however	however	ADV
gujaf-111	149	2	,	,	PUNCT
gujaf-111	149	3	fama	fama	PROPN
gujaf-111	149	4	and	and	CCONJ
gujaf-111	149	5	french	french	ADJ
gujaf-111	149	6	(	(	PUNCT
gujaf-111	149	7	2015	2015	NUM
gujaf-111	149	8	)	)	PUNCT
gujaf-111	149	9	argued	argue	VERB
gujaf-111	149	10	that	that	SCONJ
gujaf-111	149	11	accounting	accounting	NOUN
gujaf-111	149	12	based	base	VERB
gujaf-111	149	13	measures	measure	NOUN
gujaf-111	149	14	provide	provide	VERB
gujaf-111	149	15	intrinsic	intrinsic	ADJ
gujaf-111	149	16	basis	basis	NOUN
gujaf-111	149	17	for	for	ADP
gujaf-111	149	18	market	market	NOUN
gujaf-111	149	19	based	base	VERB
gujaf-111	149	20	valuation	valuation	NOUN
gujaf-111	149	21	.	.	PUNCT
gujaf-111	150	1	financial	financial	ADJ
gujaf-111	150	2	leverage	leverage	NOUN
gujaf-111	150	3	and	and	CCONJ
gujaf-111	150	4	stock	stock	NOUN
gujaf-111	150	5	returns	return	NOUN
gujaf-111	150	6	seo	seo	NOUN
gujaf-111	150	7	(	(	PUNCT
gujaf-111	150	8	2016	2016	NUM
gujaf-111	150	9	)	)	PUNCT
gujaf-111	150	10	examined	examine	VERB
gujaf-111	150	11	moderating	moderate	VERB
gujaf-111	150	12	effect	effect	NOUN
gujaf-111	150	13	of	of	ADP
gujaf-111	150	14	market	market	NOUN
gujaf-111	150	15	competition	competition	NOUN
gujaf-111	150	16	on	on	ADP
gujaf-111	150	17	leverage	leverage	NOUN
gujaf-111	150	18	and	and	CCONJ
gujaf-111	150	19	firm	firm	ADJ
gujaf-111	150	20	performance	performance	NOUN
gujaf-111	150	21	in	in	ADP
gujaf-111	150	22	casino	casino	NOUN
gujaf-111	150	23	firms	firm	NOUN
gujaf-111	150	24	in	in	ADP
gujaf-111	150	25	the	the	DET
gujaf-111	150	26	us	us	PROPN
gujaf-111	150	27	stock	stock	NOUN
gujaf-111	150	28	exchange	exchange	PROPN
gujaf-111	150	29	market	market	NOUN
gujaf-111	150	30	from	from	ADP
gujaf-111	150	31	1992	1992	NUM
gujaf-111	150	32	to	to	ADP
gujaf-111	150	33	2014	2014	NUM
gujaf-111	150	34	using	use	VERB
gujaf-111	150	35	panel	panel	NOUN
gujaf-111	150	36	regression	regression	NOUN
gujaf-111	150	37	analysis	analysis	NOUN
gujaf-111	150	38	.	.	PUNCT
gujaf-111	151	1	financial	financial	ADJ
gujaf-111	151	2	leverage	leverage	NOUN
gujaf-111	151	3	was	be	AUX
gujaf-111	151	4	measured	measure	VERB
gujaf-111	151	5	using	use	VERB
gujaf-111	151	6	total	total	ADJ
gujaf-111	151	7	debt	debt	NOUN
gujaf-111	151	8	divide	divide	NOUN
gujaf-111	151	9	by	by	ADP
gujaf-111	151	10	total	total	ADJ
gujaf-111	151	11	asset	asset	NOUN
gujaf-111	151	12	.	.	PUNCT
gujaf-111	152	1	financial	financial	ADJ
gujaf-111	152	2	performance	performance	NOUN
gujaf-111	152	3	was	be	AUX
gujaf-111	152	4	proxied	proxie	VERB
gujaf-111	152	5	using	use	VERB
gujaf-111	152	6	return	return	NOUN
gujaf-111	152	7	on	on	ADP
gujaf-111	152	8	asset	asset	NOUN
gujaf-111	152	9	and	and	CCONJ
gujaf-111	152	10	tobin	tobin	PROPN
gujaf-111	152	11	’s	’s	PART
gujaf-111	152	12	q.	q.	NOUN
gujaf-111	153	1	the	the	DET
gujaf-111	153	2	regression	regression	NOUN
gujaf-111	153	3	result	result	NOUN
gujaf-111	153	4	revealed	reveal	VERB
gujaf-111	153	5	negative	negative	ADJ
gujaf-111	153	6	relationship	relationship	NOUN
gujaf-111	153	7	between	between	ADP
gujaf-111	153	8	leverage	leverage	NOUN
gujaf-111	153	9	and	and	CCONJ
gujaf-111	153	10	financial	financial	ADJ
gujaf-111	153	11	performance	performance	NOUN
gujaf-111	153	12	given	give	VERB
gujaf-111	153	13	market	market	NOUN
gujaf-111	153	14	competition	competition	NOUN
gujaf-111	153	15	.	.	PUNCT
gujaf-111	154	1	however	however	ADV
gujaf-111	154	2	,	,	PUNCT
gujaf-111	154	3	the	the	DET
gujaf-111	154	4	study	study	NOUN
gujaf-111	154	5	ought	ought	AUX
gujaf-111	154	6	to	to	PART
gujaf-111	154	7	have	have	AUX
gujaf-111	154	8	used	use	VERB
gujaf-111	154	9	market	market	NOUN
gujaf-111	154	10	measurement	measurement	NOUN
gujaf-111	154	11	for	for	ADP
gujaf-111	154	12	leverage	leverage	NOUN
gujaf-111	154	13	,	,	PUNCT
gujaf-111	154	14	just	just	ADV
gujaf-111	154	15	as	as	ADP
gujaf-111	154	16	4	4	NUM
gujaf-111	154	17	it	it	PRON
gujaf-111	154	18	made	make	VERB
gujaf-111	154	19	use	use	NOUN
gujaf-111	154	20	of	of	ADP
gujaf-111	154	21	market	market	NOUN
gujaf-111	154	22	measurement	measurement	NOUN
gujaf-111	154	23	for	for	ADP
gujaf-111	154	24	financial	financial	ADJ
gujaf-111	154	25	performance	performance	NOUN
gujaf-111	154	26	and	and	CCONJ
gujaf-111	154	27	market	market	NOUN
gujaf-111	154	28	competition	competition	NOUN
gujaf-111	154	29	(	(	PUNCT
gujaf-111	154	30	boone	boone	PROPN
gujaf-111	154	31	indicator	indicator	PROPN
gujaf-111	154	32	)	)	PUNCT
gujaf-111	154	33	.	.	PUNCT
gujaf-111	155	1	jeleel	jeleel	NOUN
gujaf-111	155	2	and	and	CCONJ
gujaf-111	155	3	olayiwola	olayiwola	NOUN
gujaf-111	155	4	(	(	PUNCT
gujaf-111	155	5	2017	2017	NUM
gujaf-111	155	6	)	)	PUNCT
gujaf-111	155	7	examined	examine	VERB
gujaf-111	155	8	the	the	DET
gujaf-111	155	9	impact	impact	NOUN
gujaf-111	155	10	of	of	ADP
gujaf-111	155	11	leverage	leverage	NOUN
gujaf-111	155	12	on	on	ADP
gujaf-111	155	13	firm	firm	ADJ
gujaf-111	155	14	performance	performance	NOUN
gujaf-111	155	15	of	of	ADP
gujaf-111	155	16	listed	list	VERB
gujaf-111	155	17	chemicals	chemical	NOUN
gujaf-111	155	18	and	and	CCONJ
gujaf-111	155	19	paints	paint	NOUN
gujaf-111	155	20	firm	firm	ADJ
gujaf-111	155	21	in	in	ADP
gujaf-111	155	22	nigeria	nigeria	PROPN
gujaf-111	155	23	from	from	ADP
gujaf-111	155	24	2000	2000	NUM
gujaf-111	155	25	to	to	ADP
gujaf-111	155	26	2009	2009	NUM
gujaf-111	155	27	.	.	PUNCT
gujaf-111	156	1	debt	debt	NOUN
gujaf-111	156	2	to	to	ADP
gujaf-111	156	3	asset	asset	NOUN
gujaf-111	156	4	ratio	ratio	NOUN
gujaf-111	156	5	served	serve	VERB
gujaf-111	156	6	as	as	ADP
gujaf-111	156	7	proxy	proxy	NOUN
gujaf-111	156	8	for	for	ADP
gujaf-111	156	9	leverage	leverage	NOUN
gujaf-111	156	10	,	,	PUNCT
gujaf-111	156	11	whilst	whilst	SCONJ
gujaf-111	156	12	equity	equity	NOUN
gujaf-111	156	13	to	to	ADP
gujaf-111	156	14	asset	asset	NOUN
gujaf-111	156	15	ratio	ratio	NOUN
gujaf-111	156	16	served	serve	VERB
gujaf-111	156	17	as	as	ADP
gujaf-111	156	18	proxy	proxy	NOUN
gujaf-111	156	19	for	for	ADP
gujaf-111	156	20	equity	equity	NOUN
gujaf-111	156	21	ratio	ratio	NOUN
gujaf-111	156	22	.	.	PUNCT
gujaf-111	157	1	and	and	CCONJ
gujaf-111	157	2	return	return	VERB
gujaf-111	157	3	on	on	ADP
gujaf-111	157	4	asset	asset	NOUN
gujaf-111	157	5	was	be	AUX
gujaf-111	157	6	a	a	DET
gujaf-111	157	7	proxy	proxy	NOUN
gujaf-111	157	8	for	for	ADP
gujaf-111	157	9	financial	financial	ADJ
gujaf-111	157	10	performance	performance	NOUN
gujaf-111	157	11	.	.	PUNCT
gujaf-111	158	1	ordinary	ordinary	ADJ
gujaf-111	158	2	least	least	ADJ
gujaf-111	158	3	square	square	NOUN
gujaf-111	158	4	was	be	AUX
gujaf-111	158	5	used	use	VERB
gujaf-111	158	6	for	for	ADP
gujaf-111	158	7	regression	regression	NOUN
gujaf-111	158	8	analysis	analysis	NOUN
gujaf-111	158	9	.	.	PUNCT
gujaf-111	159	1	the	the	DET
gujaf-111	159	2	findings	finding	NOUN
gujaf-111	159	3	from	from	ADP
gujaf-111	159	4	the	the	DET
gujaf-111	159	5	study	study	NOUN
gujaf-111	159	6	revealed	reveal	VERB
gujaf-111	159	7	positive	positive	ADJ
gujaf-111	159	8	significant	significant	ADJ
gujaf-111	159	9	relationship	relationship	NOUN
gujaf-111	159	10	between	between	ADP
gujaf-111	159	11	equity	equity	NOUN
gujaf-111	159	12	ratio	ratio	NOUN
gujaf-111	159	13	and	and	CCONJ
gujaf-111	159	14	financial	financial	ADJ
gujaf-111	159	15	performance	performance	NOUN
gujaf-111	159	16	,	,	PUNCT
gujaf-111	159	17	and	and	CCONJ
gujaf-111	159	18	a	a	DET
gujaf-111	159	19	negative	negative	ADJ
gujaf-111	159	20	insignificant	insignificant	ADJ
gujaf-111	159	21	relationship	relationship	NOUN
gujaf-111	159	22	between	between	ADP
gujaf-111	159	23	debt	debt	NOUN
gujaf-111	159	24	equity	equity	NOUN
gujaf-111	159	25	ratio	ratio	NOUN
gujaf-111	159	26	and	and	CCONJ
gujaf-111	159	27	financial	financial	ADJ
gujaf-111	159	28	performance	performance	NOUN
gujaf-111	159	29	.	.	PUNCT
gujaf-111	160	1	the	the	DET
gujaf-111	160	2	implication	implication	NOUN
gujaf-111	160	3	of	of	ADP
gujaf-111	160	4	the	the	DET
gujaf-111	160	5	result	result	NOUN
gujaf-111	160	6	was	be	AUX
gujaf-111	160	7	that	that	SCONJ
gujaf-111	160	8	higher	high	ADJ
gujaf-111	160	9	equity	equity	NOUN
gujaf-111	160	10	results	result	NOUN
gujaf-111	160	11	in	in	ADP
gujaf-111	160	12	higher	high	ADJ
gujaf-111	160	13	performance	performance	NOUN
gujaf-111	160	14	,	,	PUNCT
gujaf-111	160	15	whilst	whilst	SCONJ
gujaf-111	160	16	higher	high	ADJ
gujaf-111	160	17	leverage	leverage	NOUN
gujaf-111	160	18	results	result	NOUN
gujaf-111	160	19	in	in	ADP
gujaf-111	160	20	lower	low	ADJ
gujaf-111	160	21	financial	financial	ADJ
gujaf-111	160	22	performance	performance	NOUN
gujaf-111	160	23	(	(	PUNCT
gujaf-111	160	24	although	although	SCONJ
gujaf-111	160	25	by	by	ADP
gujaf-111	160	26	chance	chance	NOUN
gujaf-111	160	27	)	)	PUNCT
gujaf-111	160	28	.	.	PUNCT
gujaf-111	161	1	the	the	DET
gujaf-111	161	2	limitation	limitation	NOUN
gujaf-111	161	3	of	of	ADP
gujaf-111	161	4	the	the	DET
gujaf-111	161	5	study	study	NOUN
gujaf-111	161	6	is	be	AUX
gujaf-111	161	7	that	that	SCONJ
gujaf-111	161	8	it	it	PRON
gujaf-111	161	9	only	only	ADV
gujaf-111	161	10	made	make	VERB
gujaf-111	161	11	use	use	NOUN
gujaf-111	161	12	of	of	ADP
gujaf-111	161	13	three	three	NUM
gujaf-111	161	14	listed	list	VERB
gujaf-111	161	15	chemicals	chemical	NOUN
gujaf-111	161	16	and	and	CCONJ
gujaf-111	161	17	paints	paint	NOUN
gujaf-111	161	18	companies	company	NOUN
gujaf-111	161	19	.	.	PUNCT
gujaf-111	162	1	a	a	DET
gujaf-111	162	2	larger	large	ADJ
gujaf-111	162	3	sample	sample	NOUN
gujaf-111	162	4	might	might	AUX
gujaf-111	162	5	provide	provide	VERB
gujaf-111	162	6	a	a	DET
gujaf-111	162	7	more	more	ADV
gujaf-111	162	8	comprehensive	comprehensive	ADJ
gujaf-111	162	9	case	case	NOUN
gujaf-111	162	10	for	for	ADP
gujaf-111	162	11	the	the	DET
gujaf-111	162	12	result	result	NOUN
gujaf-111	162	13	.	.	PUNCT
gujaf-111	163	1	anton	anton	NOUN
gujaf-111	163	2	(	(	PUNCT
gujaf-111	163	3	2018	2018	NUM
gujaf-111	163	4	)	)	PUNCT
gujaf-111	163	5	examined	examine	VERB
gujaf-111	163	6	the	the	DET
gujaf-111	163	7	effect	effect	NOUN
gujaf-111	163	8	of	of	ADP
gujaf-111	163	9	leverage	leverage	NOUN
gujaf-111	163	10	on	on	ADP
gujaf-111	163	11	profitability	profitability	NOUN
gujaf-111	163	12	of	of	ADP
gujaf-111	163	13	listed	list	VERB
gujaf-111	163	14	banks	bank	NOUN
gujaf-111	163	15	in	in	ADP
gujaf-111	163	16	central	central	ADJ
gujaf-111	163	17	,	,	PUNCT
gujaf-111	163	18	eastern	eastern	ADJ
gujaf-111	163	19	and	and	CCONJ
gujaf-111	163	20	south	south	ADJ
gujaf-111	163	21	eastern	eastern	ADJ
gujaf-111	163	22	european	european	ADJ
gujaf-111	163	23	countries	country	NOUN
gujaf-111	163	24	from	from	ADP
gujaf-111	163	25	2006	2006	NUM
gujaf-111	163	26	to	to	ADP
gujaf-111	163	27	2014	2014	NUM
gujaf-111	163	28	,	,	PUNCT
gujaf-111	163	29	using	use	VERB
gujaf-111	163	30	multiplicative	multiplicative	ADJ
gujaf-111	163	31	heteroskadasticty	heteroskadasticty	PROPN
gujaf-111	163	32	regression	regression	NOUN
gujaf-111	163	33	model	model	NOUN
gujaf-111	163	34	.	.	PUNCT
gujaf-111	164	1	total	total	ADJ
gujaf-111	164	2	debt	debt	NOUN
gujaf-111	164	3	to	to	ADP
gujaf-111	164	4	total	total	ADJ
gujaf-111	164	5	asset	asset	NOUN
gujaf-111	164	6	served	serve	VERB
gujaf-111	164	7	as	as	ADP
gujaf-111	164	8	proxy	proxy	NOUN
gujaf-111	164	9	for	for	ADP
gujaf-111	164	10	leverage	leverage	NOUN
gujaf-111	164	11	in	in	ADP
gujaf-111	164	12	the	the	DET
gujaf-111	164	13	study	study	NOUN
gujaf-111	164	14	.	.	PUNCT
gujaf-111	165	1	whilst	whilst	SCONJ
gujaf-111	165	2	,	,	PUNCT
gujaf-111	165	3	employment	employment	NOUN
gujaf-111	165	4	growth	growth	NOUN
gujaf-111	165	5	,	,	PUNCT
gujaf-111	165	6	sales	sale	NOUN
gujaf-111	165	7	growth	growth	NOUN
gujaf-111	165	8	and	and	CCONJ
gujaf-111	165	9	total	total	ADJ
gujaf-111	165	10	asset	asset	NOUN
gujaf-111	165	11	growth	growth	NOUN
gujaf-111	165	12	served	serve	VERB
gujaf-111	165	13	as	as	ADP
gujaf-111	165	14	proxy	proxy	NOUN
gujaf-111	165	15	for	for	ADP
gujaf-111	165	16	profitability	profitability	NOUN
gujaf-111	165	17	.	.	PUNCT
gujaf-111	166	1	the	the	DET
gujaf-111	166	2	regression	regression	NOUN
gujaf-111	166	3	outcome	outcome	NOUN
gujaf-111	166	4	suggested	suggest	VERB
gujaf-111	166	5	negative	negative	ADJ
gujaf-111	166	6	significant	significant	ADJ
gujaf-111	166	7	relationship	relationship	NOUN
gujaf-111	166	8	between	between	ADP
gujaf-111	166	9	leverage	leverage	NOUN
gujaf-111	166	10	and	and	CCONJ
gujaf-111	166	11	the	the	DET
gujaf-111	166	12	profitability	profitability	NOUN
gujaf-111	166	13	,	,	PUNCT
gujaf-111	166	14	which	which	PRON
gujaf-111	166	15	implies	imply	VERB
gujaf-111	166	16	that	that	SCONJ
gujaf-111	166	17	other	other	ADJ
gujaf-111	166	18	source	source	NOUN
gujaf-111	166	19	of	of	ADP
gujaf-111	166	20	financing	financing	NOUN
gujaf-111	166	21	should	should	AUX
gujaf-111	166	22	be	be	AUX
gujaf-111	166	23	pursued	pursue	VERB
gujaf-111	166	24	to	to	PART
gujaf-111	166	25	stimulate	stimulate	VERB
gujaf-111	166	26	growth	growth	NOUN
gujaf-111	166	27	in	in	ADP
gujaf-111	166	28	listed	list	VERB
gujaf-111	166	29	banks	bank	NOUN
gujaf-111	166	30	in	in	ADP
gujaf-111	166	31	those	those	DET
gujaf-111	166	32	emerging	emerge	VERB
gujaf-111	166	33	economies	economy	NOUN
gujaf-111	166	34	.	.	PUNCT
gujaf-111	167	1	the	the	DET
gujaf-111	167	2	limitation	limitation	NOUN
gujaf-111	167	3	of	of	ADP
gujaf-111	167	4	the	the	DET
gujaf-111	167	5	study	study	NOUN
gujaf-111	167	6	is	be	AUX
gujaf-111	167	7	that	that	SCONJ
gujaf-111	167	8	all	all	DET
gujaf-111	167	9	profitability	profitability	NOUN
gujaf-111	167	10	measures	measure	NOUN
gujaf-111	167	11	used	use	VERB
gujaf-111	167	12	ignored	ignore	VERB
gujaf-111	167	13	costs	cost	NOUN
gujaf-111	167	14	.	.	PUNCT
gujaf-111	168	1	and	and	CCONJ
gujaf-111	168	2	firms	firm	NOUN
gujaf-111	168	3	can	can	AUX
gujaf-111	168	4	generate	generate	VERB
gujaf-111	168	5	high	high	ADJ
gujaf-111	168	6	sales	sale	NOUN
gujaf-111	168	7	but	but	CCONJ
gujaf-111	168	8	suffer	suffer	VERB
gujaf-111	168	9	huge	huge	ADJ
gujaf-111	168	10	losses	loss	NOUN
gujaf-111	168	11	due	due	ADJ
gujaf-111	168	12	to	to	ADP
gujaf-111	168	13	higher	high	ADJ
gujaf-111	168	14	incurred	incur	VERB
gujaf-111	168	15	cost	cost	NOUN
gujaf-111	168	16	.	.	PUNCT
gujaf-111	169	1	hence	hence	ADV
gujaf-111	169	2	,	,	PUNCT
gujaf-111	169	3	an	an	DET
gujaf-111	169	4	after	after	SCONJ
gujaf-111	169	5	cost	cost	NOUN
gujaf-111	169	6	measure	measure	NOUN
gujaf-111	169	7	of	of	ADP
gujaf-111	169	8	profitability	profitability	NOUN
gujaf-111	169	9	like	like	ADP
gujaf-111	169	10	return	return	NOUN
gujaf-111	169	11	on	on	ADP
gujaf-111	169	12	asset	asset	NOUN
gujaf-111	169	13	or	or	CCONJ
gujaf-111	169	14	return	return	VERB
gujaf-111	169	15	on	on	ADP
gujaf-111	169	16	equity	equity	NOUN
gujaf-111	169	17	might	might	AUX
gujaf-111	169	18	be	be	AUX
gujaf-111	169	19	a	a	DET
gujaf-111	169	20	better	well	ADJ
gujaf-111	169	21	indicator	indicator	NOUN
gujaf-111	169	22	for	for	ADP
gujaf-111	169	23	firm	firm	ADJ
gujaf-111	169	24	performances	performance	NOUN
gujaf-111	169	25	.	.	PUNCT
gujaf-111	170	1	adel	adel	PROPN
gujaf-111	170	2	et	et	PROPN
gujaf-111	170	3	al	al	PROPN
gujaf-111	170	4	.	.	PROPN
gujaf-111	171	1	(	(	PUNCT
gujaf-111	171	2	2018	2018	NUM
gujaf-111	171	3	)	)	PUNCT
gujaf-111	171	4	examined	examine	VERB
gujaf-111	171	5	the	the	DET
gujaf-111	171	6	impact	impact	NOUN
gujaf-111	171	7	of	of	ADP
gujaf-111	171	8	leverage	leverage	NOUN
gujaf-111	171	9	on	on	ADP
gujaf-111	171	10	financial	financial	ADJ
gujaf-111	171	11	performance	performance	NOUN
gujaf-111	171	12	of	of	ADP
gujaf-111	171	13	listed	list	VERB
gujaf-111	171	14	companies	company	NOUN
gujaf-111	171	15	on	on	ADP
gujaf-111	171	16	egyptian	egyptian	ADJ
gujaf-111	171	17	capital	capital	NOUN
gujaf-111	171	18	market	market	NOUN
gujaf-111	171	19	from	from	ADP
gujaf-111	171	20	2018	2018	NUM
gujaf-111	171	21	to	to	ADP
gujaf-111	171	22	2019	2019	NUM
gujaf-111	171	23	.	.	PUNCT
gujaf-111	172	1	financial	financial	ADJ
gujaf-111	172	2	performance	performance	NOUN
gujaf-111	172	3	was	be	AUX
gujaf-111	172	4	proxied	proxie	VERB
gujaf-111	172	5	by	by	ADP
gujaf-111	172	6	free	free	ADJ
gujaf-111	172	7	cash	cash	NOUN
gujaf-111	172	8	flow	flow	NOUN
gujaf-111	172	9	to	to	ADP
gujaf-111	172	10	equity	equity	NOUN
gujaf-111	172	11	and	and	CCONJ
gujaf-111	172	12	tobins	tobin	NOUN
gujaf-111	172	13	q.	q.	PROPN
gujaf-111	172	14	whilst	whilst	SCONJ
gujaf-111	172	15	,	,	PUNCT
gujaf-111	172	16	leverage	leverage	NOUN
gujaf-111	172	17	was	be	AUX
gujaf-111	172	18	proxied	proxie	VERB
gujaf-111	172	19	by	by	ADP
gujaf-111	172	20	debt	debt	NOUN
gujaf-111	172	21	to	to	ADP
gujaf-111	172	22	total	total	ADJ
gujaf-111	172	23	asset	asset	NOUN
gujaf-111	172	24	and	and	CCONJ
gujaf-111	172	25	debt	debt	NOUN
gujaf-111	172	26	to	to	ADP
gujaf-111	172	27	equity	equity	NOUN
gujaf-111	172	28	ratio	ratio	NOUN
gujaf-111	172	29	.	.	PUNCT
gujaf-111	173	1	ordinary	ordinary	ADJ
gujaf-111	173	2	least	least	ADJ
gujaf-111	173	3	square	square	ADJ
gujaf-111	173	4	technique	technique	NOUN
gujaf-111	173	5	was	be	AUX
gujaf-111	173	6	used	use	VERB
gujaf-111	173	7	for	for	ADP
gujaf-111	173	8	the	the	DET
gujaf-111	173	9	study	study	NOUN
gujaf-111	173	10	.	.	PUNCT
gujaf-111	174	1	and	and	CCONJ
gujaf-111	174	2	firms	firm	NOUN
gujaf-111	174	3	were	be	AUX
gujaf-111	174	4	categorized	categorize	VERB
gujaf-111	174	5	into	into	ADP
gujaf-111	174	6	size	size	NOUN
gujaf-111	174	7	and	and	CCONJ
gujaf-111	174	8	age	age	NOUN
gujaf-111	174	9	.	.	PUNCT
gujaf-111	175	1	the	the	DET
gujaf-111	175	2	regression	regression	NOUN
gujaf-111	175	3	result	result	NOUN
gujaf-111	175	4	revealed	reveal	VERB
gujaf-111	175	5	negative	negative	ADJ
gujaf-111	175	6	insignificant	insignificant	ADJ
gujaf-111	175	7	relationship	relationship	NOUN
gujaf-111	175	8	between	between	ADP
gujaf-111	175	9	leverage	leverage	NOUN
gujaf-111	175	10	and	and	CCONJ
gujaf-111	175	11	financial	financial	ADJ
gujaf-111	175	12	performance	performance	NOUN
gujaf-111	175	13	for	for	ADP
gujaf-111	175	14	larger	large	ADJ
gujaf-111	175	15	firms	firm	NOUN
gujaf-111	175	16	.	.	PUNCT
gujaf-111	176	1	whilst	whilst	SCONJ
gujaf-111	176	2	older	old	ADJ
gujaf-111	176	3	firms	firm	NOUN
gujaf-111	176	4	had	have	VERB
gujaf-111	176	5	positive	positive	ADJ
gujaf-111	176	6	and	and	CCONJ
gujaf-111	176	7	significant	significant	ADJ
gujaf-111	176	8	relationship	relationship	NOUN
gujaf-111	176	9	with	with	ADP
gujaf-111	176	10	financial	financial	ADJ
gujaf-111	176	11	performance	performance	NOUN
gujaf-111	176	12	.	.	PUNCT
gujaf-111	177	1	the	the	DET
gujaf-111	177	2	outcome	outcome	NOUN
gujaf-111	177	3	suggested	suggest	VERB
gujaf-111	177	4	that	that	SCONJ
gujaf-111	177	5	the	the	DET
gujaf-111	177	6	positive	positive	ADJ
gujaf-111	177	7	performance	performance	NOUN
gujaf-111	177	8	of	of	ADP
gujaf-111	177	9	older	old	ADJ
gujaf-111	177	10	firms	firm	NOUN
gujaf-111	177	11	might	might	AUX
gujaf-111	177	12	be	be	AUX
gujaf-111	177	13	due	due	ADJ
gujaf-111	177	14	to	to	ADP
gujaf-111	177	15	investors	investor	NOUN
gujaf-111	177	16	’	'	PUNCT
gujaf-111	177	17	confidence	confidence	NOUN
gujaf-111	177	18	.	.	PUNCT
gujaf-111	178	1	the	the	DET
gujaf-111	178	2	limitation	limitation	NOUN
gujaf-111	178	3	of	of	ADP
gujaf-111	178	4	the	the	DET
gujaf-111	178	5	study	study	NOUN
gujaf-111	178	6	is	be	AUX
gujaf-111	178	7	that	that	SCONJ
gujaf-111	178	8	it	it	PRON
gujaf-111	178	9	misinterpreted	misinterpret	VERB
gujaf-111	178	10	the	the	DET
gujaf-111	178	11	insignificant	insignificant	ADJ
gujaf-111	178	12	relationship	relationship	NOUN
gujaf-111	178	13	from	from	ADP
gujaf-111	178	14	the	the	DET
gujaf-111	178	15	regression	regression	NOUN
gujaf-111	178	16	outcome	outcome	NOUN
gujaf-111	178	17	,	,	PUNCT
gujaf-111	178	18	as	as	ADP
gujaf-111	178	19	theoretically	theoretically	ADV
gujaf-111	178	20	,	,	PUNCT
gujaf-111	178	21	the	the	DET
gujaf-111	178	22	interpretation	interpretation	NOUN
gujaf-111	178	23	falls	fall	VERB
gujaf-111	178	24	under	under	ADP
gujaf-111	178	25	irrelevant	irrelevant	ADJ
gujaf-111	178	26	theories	theory	NOUN
gujaf-111	178	27	of	of	ADP
gujaf-111	178	28	capital	capital	NOUN
gujaf-111	178	29	structure	structure	NOUN
gujaf-111	178	30	.	.	PUNCT
gujaf-111	179	1	bashir	bashir	PROPN
gujaf-111	179	2	and	and	CCONJ
gujaf-111	179	3	asad	asad	PROPN
gujaf-111	179	4	(	(	PUNCT
gujaf-111	179	5	2018	2018	NUM
gujaf-111	179	6	)	)	PUNCT
gujaf-111	179	7	examined	examine	VERB
gujaf-111	179	8	the	the	DET
gujaf-111	179	9	moderating	moderate	VERB
gujaf-111	179	10	effect	effect	NOUN
gujaf-111	179	11	of	of	ADP
gujaf-111	179	12	leverage	leverage	NOUN
gujaf-111	179	13	on	on	ADP
gujaf-111	179	14	the	the	DET
gujaf-111	179	15	relationship	relationship	NOUN
gujaf-111	179	16	between	between	ADP
gujaf-111	179	17	board	board	NOUN
gujaf-111	179	18	meetings	meeting	NOUN
gujaf-111	179	19	,	,	PUNCT
gujaf-111	179	20	board	board	NOUN
gujaf-111	179	21	size	size	NOUN
gujaf-111	179	22	and	and	CCONJ
gujaf-111	179	23	financial	financial	ADJ
gujaf-111	179	24	performance	performance	NOUN
gujaf-111	179	25	of	of	ADP
gujaf-111	179	26	listed	list	VERB
gujaf-111	179	27	textile	textile	NOUN
gujaf-111	179	28	companies	company	NOUN
gujaf-111	179	29	in	in	ADP
gujaf-111	179	30	pakistan	pakistan	PROPN
gujaf-111	179	31	from	from	ADP
gujaf-111	179	32	2015	2015	NUM
gujaf-111	179	33	to	to	ADP
gujaf-111	179	34	2017	2017	NUM
gujaf-111	179	35	using	use	VERB
gujaf-111	179	36	ordinary	ordinary	ADJ
gujaf-111	179	37	least	least	ADJ
gujaf-111	179	38	square	square	ADJ
gujaf-111	179	39	regression	regression	NOUN
gujaf-111	179	40	.	.	PUNCT
gujaf-111	180	1	leverage	leverage	NOUN
gujaf-111	180	2	was	be	AUX
gujaf-111	180	3	measured	measure	VERB
gujaf-111	180	4	using	use	VERB
gujaf-111	180	5	total	total	ADJ
gujaf-111	180	6	asset	asset	NOUN
gujaf-111	180	7	to	to	ADP
gujaf-111	180	8	total	total	ADJ
gujaf-111	180	9	asset	asset	NOUN
gujaf-111	180	10	,	,	PUNCT
gujaf-111	180	11	whilst	whilst	SCONJ
gujaf-111	180	12	financial	financial	ADJ
gujaf-111	180	13	performance	performance	NOUN
gujaf-111	180	14	was	be	AUX
gujaf-111	180	15	measured	measure	VERB
gujaf-111	180	16	using	use	VERB
gujaf-111	180	17	return	return	NOUN
gujaf-111	180	18	on	on	ADP
gujaf-111	180	19	asset	asset	NOUN
gujaf-111	180	20	.	.	PUNCT
gujaf-111	181	1	the	the	DET
gujaf-111	181	2	findings	finding	NOUN
gujaf-111	181	3	from	from	ADP
gujaf-111	181	4	the	the	DET
gujaf-111	181	5	study	study	NOUN
gujaf-111	181	6	revealed	reveal	VERB
gujaf-111	181	7	negative	negative	ADJ
gujaf-111	181	8	significant	significant	ADJ
gujaf-111	181	9	relationship	relationship	NOUN
gujaf-111	181	10	between	between	ADP
gujaf-111	181	11	board	board	NOUN
gujaf-111	181	12	size	size	NOUN
gujaf-111	181	13	and	and	CCONJ
gujaf-111	181	14	financial	financial	ADJ
gujaf-111	181	15	performance	performance	NOUN
gujaf-111	181	16	as	as	ADV
gujaf-111	181	17	well	well	ADV
gujaf-111	181	18	as	as	ADP
gujaf-111	181	19	board	board	NOUN
gujaf-111	181	20	meeting	meeting	NOUN
gujaf-111	181	21	and	and	CCONJ
gujaf-111	181	22	financial	financial	ADJ
gujaf-111	181	23	performance	performance	NOUN
gujaf-111	181	24	,	,	PUNCT
gujaf-111	181	25	when	when	SCONJ
gujaf-111	181	26	moderated	moderate	VERB
gujaf-111	181	27	with	with	ADP
gujaf-111	181	28	leverage	leverage	NOUN
gujaf-111	181	29	.	.	PUNCT
gujaf-111	182	1	the	the	DET
gujaf-111	182	2	limitation	limitation	NOUN
gujaf-111	182	3	of	of	ADP
gujaf-111	182	4	the	the	DET
gujaf-111	182	5	study	study	NOUN
gujaf-111	182	6	is	be	AUX
gujaf-111	182	7	that	that	SCONJ
gujaf-111	182	8	it	it	PRON
gujaf-111	182	9	considered	consider	VERB
gujaf-111	182	10	few	few	ADJ
gujaf-111	182	11	period	period	NOUN
gujaf-111	182	12	,	,	PUNCT
gujaf-111	182	13	which	which	PRON
gujaf-111	182	14	might	might	AUX
gujaf-111	182	15	not	not	PART
gujaf-111	182	16	be	be	AUX
gujaf-111	182	17	helpful	helpful	ADJ
gujaf-111	182	18	for	for	ADP
gujaf-111	182	19	a	a	DET
gujaf-111	182	20	generalized	generalized	ADJ
gujaf-111	182	21	analysis	analysis	NOUN
gujaf-111	182	22	.	.	PUNCT
gujaf-111	183	1	li	li	PROPN
gujaf-111	183	2	et	et	PROPN
gujaf-111	183	3	al	al	PROPN
gujaf-111	183	4	.	.	PROPN
gujaf-111	184	1	(	(	PUNCT
gujaf-111	184	2	2018	2018	NUM
gujaf-111	184	3	)	)	PUNCT
gujaf-111	184	4	examined	examine	VERB
gujaf-111	184	5	the	the	DET
gujaf-111	184	6	moderating	moderate	VERB
gujaf-111	184	7	effect	effect	NOUN
gujaf-111	184	8	credit	credit	NOUN
gujaf-111	184	9	risk	risk	NOUN
gujaf-111	184	10	of	of	ADP
gujaf-111	184	11	on	on	ADP
gujaf-111	184	12	leverage	leverage	NOUN
gujaf-111	184	13	and	and	CCONJ
gujaf-111	184	14	financial	financial	ADJ
gujaf-111	184	15	performance	performance	NOUN
gujaf-111	184	16	of	of	ADP
gujaf-111	184	17	european	european	ADJ
gujaf-111	184	18	small	small	ADJ
gujaf-111	184	19	and	and	CCONJ
gujaf-111	184	20	medium	medium	ADJ
gujaf-111	184	21	enterprises	enterprise	NOUN
gujaf-111	184	22	using	use	VERB
gujaf-111	184	23	cross	cross	NOUN
gujaf-111	184	24	sectional	sectional	ADJ
gujaf-111	184	25	data	datum	NOUN
gujaf-111	184	26	.	.	PUNCT
gujaf-111	185	1	the	the	DET
gujaf-111	185	2	countries	country	NOUN
gujaf-111	185	3	considered	consider	VERB
gujaf-111	185	4	for	for	ADP
gujaf-111	185	5	the	the	DET
gujaf-111	185	6	study	study	NOUN
gujaf-111	185	7	were	be	AUX
gujaf-111	185	8	belgium	belgium	NOUN
gujaf-111	185	9	,	,	PUNCT
gujaf-111	185	10	austria	austria	PROPN
gujaf-111	185	11	,	,	PUNCT
gujaf-111	185	12	finland	finland	PROPN
gujaf-111	185	13	,	,	PUNCT
gujaf-111	185	14	france	france	PROPN
gujaf-111	185	15	,	,	PUNCT
gujaf-111	185	16	germany	germany	PROPN
gujaf-111	185	17	,	,	PUNCT
gujaf-111	185	18	italy	italy	PROPN
gujaf-111	185	19	,	,	PUNCT
gujaf-111	185	20	5	5	NUM
gujaf-111	185	21	portugal	portugal	PROPN
gujaf-111	185	22	,	,	PUNCT
gujaf-111	185	23	spain	spain	PROPN
gujaf-111	185	24	and	and	CCONJ
gujaf-111	185	25	united	united	ADJ
gujaf-111	185	26	kingdom	kingdom	PROPN
gujaf-111	185	27	.	.	PUNCT
gujaf-111	186	1	total	total	ADJ
gujaf-111	186	2	debt	debt	NOUN
gujaf-111	186	3	to	to	ADP
gujaf-111	186	4	total	total	ADJ
gujaf-111	186	5	asset	asset	NOUN
gujaf-111	186	6	was	be	AUX
gujaf-111	186	7	used	use	VERB
gujaf-111	186	8	as	as	ADP
gujaf-111	186	9	proxy	proxy	NOUN
gujaf-111	186	10	for	for	ADP
gujaf-111	186	11	leverage	leverage	NOUN
gujaf-111	186	12	,	,	PUNCT
gujaf-111	186	13	return	return	NOUN
gujaf-111	186	14	on	on	ADP
gujaf-111	186	15	asset	asset	NOUN
gujaf-111	186	16	was	be	AUX
gujaf-111	186	17	used	use	VERB
gujaf-111	186	18	as	as	ADP
gujaf-111	186	19	proxy	proxy	NOUN
gujaf-111	186	20	for	for	ADP
gujaf-111	186	21	financial	financial	ADJ
gujaf-111	186	22	performance	performance	NOUN
gujaf-111	186	23	,	,	PUNCT
gujaf-111	186	24	and	and	CCONJ
gujaf-111	186	25	credit	credit	NOUN
gujaf-111	186	26	risk	risk	NOUN
gujaf-111	186	27	was	be	AUX
gujaf-111	186	28	measured	measure	VERB
gujaf-111	186	29	using	use	VERB
gujaf-111	186	30	a	a	DET
gujaf-111	186	31	dummy	dummy	NOUN
gujaf-111	186	32	of	of	ADP
gujaf-111	186	33	0	0	NUM
gujaf-111	186	34	and	and	CCONJ
gujaf-111	186	35	1	1	NUM
gujaf-111	186	36	.	.	X
gujaf-111	186	37	ordinary	ordinary	ADJ
gujaf-111	186	38	least	least	ADJ
gujaf-111	186	39	square	square	NOUN
gujaf-111	186	40	was	be	AUX
gujaf-111	186	41	the	the	DET
gujaf-111	186	42	technique	technique	NOUN
gujaf-111	186	43	for	for	ADP
gujaf-111	186	44	data	datum	NOUN
gujaf-111	186	45	analysis	analysis	NOUN
gujaf-111	186	46	.	.	PUNCT
gujaf-111	187	1	the	the	DET
gujaf-111	187	2	outcome	outcome	NOUN
gujaf-111	187	3	from	from	ADP
gujaf-111	187	4	the	the	DET
gujaf-111	187	5	regression	regression	NOUN
gujaf-111	187	6	revealed	reveal	VERB
gujaf-111	187	7	negative	negative	ADJ
gujaf-111	187	8	relationship	relationship	NOUN
gujaf-111	187	9	between	between	ADP
gujaf-111	187	10	leverage	leverage	NOUN
gujaf-111	187	11	and	and	CCONJ
gujaf-111	187	12	financial	financial	ADJ
gujaf-111	187	13	performance	performance	NOUN
gujaf-111	187	14	given	give	VERB
gujaf-111	187	15	credit	credit	NOUN
gujaf-111	187	16	risk	risk	NOUN
gujaf-111	187	17	.	.	PUNCT
gujaf-111	188	1	the	the	DET
gujaf-111	188	2	result	result	NOUN
gujaf-111	188	3	suggested	suggest	VERB
gujaf-111	188	4	low	low	ADJ
gujaf-111	188	5	risk	risk	NOUN
gujaf-111	188	6	firm	firm	NOUN
gujaf-111	188	7	should	should	AUX
gujaf-111	188	8	go	go	VERB
gujaf-111	188	9	for	for	ADP
gujaf-111	188	10	lower	low	ADJ
gujaf-111	188	11	leverage	leverage	NOUN
gujaf-111	188	12	as	as	ADP
gujaf-111	188	13	higher	high	ADJ
gujaf-111	188	14	debt	debt	NOUN
gujaf-111	188	15	only	only	ADV
gujaf-111	188	16	decreases	decrease	VERB
gujaf-111	188	17	financial	financial	ADJ
gujaf-111	188	18	performance	performance	NOUN
gujaf-111	188	19	.	.	PUNCT
gujaf-111	189	1	however	however	ADV
gujaf-111	189	2	,	,	PUNCT
gujaf-111	189	3	the	the	DET
gujaf-111	189	4	study	study	NOUN
gujaf-111	189	5	made	make	VERB
gujaf-111	189	6	use	use	NOUN
gujaf-111	189	7	of	of	ADP
gujaf-111	189	8	dummy	dummy	ADJ
gujaf-111	189	9	variable	variable	NOUN
gujaf-111	189	10	for	for	ADP
gujaf-111	189	11	credit	credit	NOUN
gujaf-111	189	12	risk	risk	NOUN
gujaf-111	189	13	rather	rather	ADV
gujaf-111	189	14	than	than	ADP
gujaf-111	189	15	continuous	continuous	ADJ
gujaf-111	189	16	variable	variable	NOUN
gujaf-111	189	17	such	such	ADJ
gujaf-111	189	18	as	as	ADP
gujaf-111	189	19	non	non	ADJ
gujaf-111	189	20	-	-	ADJ
gujaf-111	189	21	performing	perform	VERB
gujaf-111	189	22	loan	loan	NOUN
gujaf-111	189	23	proportion	proportion	NOUN
gujaf-111	189	24	to	to	ADP
gujaf-111	189	25	total	total	ADJ
gujaf-111	189	26	loan	loan	NOUN
gujaf-111	189	27	.	.	PUNCT
gujaf-111	190	1	the	the	DET
gujaf-111	190	2	problem	problem	NOUN
gujaf-111	190	3	with	with	ADP
gujaf-111	190	4	dummies	dummy	NOUN
gujaf-111	190	5	is	be	AUX
gujaf-111	190	6	that	that	SCONJ
gujaf-111	190	7	a	a	DET
gujaf-111	190	8	researcher	researcher	NOUN
gujaf-111	190	9	might	might	AUX
gujaf-111	190	10	fall	fall	VERB
gujaf-111	190	11	into	into	ADP
gujaf-111	190	12	dummy	dummy	ADJ
gujaf-111	190	13	trap	trap	NOUN
gujaf-111	190	14	and	and	CCONJ
gujaf-111	190	15	is	be	AUX
gujaf-111	190	16	not	not	PART
gujaf-111	190	17	necessarily	necessarily	ADV
gujaf-111	190	18	truly	truly	ADV
gujaf-111	190	19	representing	represent	VERB
gujaf-111	190	20	the	the	DET
gujaf-111	190	21	variable	variable	NOUN
gujaf-111	190	22	itself	itself	PRON
gujaf-111	190	23	.	.	PUNCT
gujaf-111	191	1	ibhagui	ibhagui	VERB
gujaf-111	191	2	and	and	CCONJ
gujaf-111	191	3	olokoyo	olokoyo	PROPN
gujaf-111	191	4	(	(	PUNCT
gujaf-111	191	5	2018	2018	NUM
gujaf-111	191	6	)	)	PUNCT
gujaf-111	191	7	examined	examine	VERB
gujaf-111	191	8	the	the	DET
gujaf-111	191	9	effect	effect	NOUN
gujaf-111	191	10	of	of	ADP
gujaf-111	191	11	leverage	leverage	NOUN
gujaf-111	191	12	on	on	ADP
gujaf-111	191	13	financial	financial	ADJ
gujaf-111	191	14	performance	performance	NOUN
gujaf-111	191	15	of	of	ADP
gujaf-111	191	16	listed	list	VERB
gujaf-111	191	17	companies	company	NOUN
gujaf-111	191	18	in	in	ADP
gujaf-111	191	19	nigeria	nigeria	PROPN
gujaf-111	191	20	between	between	ADP
gujaf-111	191	21	2003	2003	NUM
gujaf-111	191	22	and	and	CCONJ
gujaf-111	191	23	2007	2007	NUM
gujaf-111	191	24	.	.	PUNCT
gujaf-111	192	1	the	the	DET
gujaf-111	192	2	study	study	NOUN
gujaf-111	192	3	made	make	VERB
gujaf-111	192	4	use	use	NOUN
gujaf-111	192	5	of	of	ADP
gujaf-111	192	6	total	total	ADJ
gujaf-111	192	7	debt	debt	NOUN
gujaf-111	192	8	to	to	ADP
gujaf-111	192	9	asset	asset	NOUN
gujaf-111	192	10	ratio	ratio	NOUN
gujaf-111	192	11	,	,	PUNCT
gujaf-111	192	12	short	short	ADJ
gujaf-111	192	13	term	term	NOUN
gujaf-111	192	14	debt	debt	NOUN
gujaf-111	192	15	to	to	ADP
gujaf-111	192	16	asset	asset	NOUN
gujaf-111	192	17	ratio	ratio	NOUN
gujaf-111	192	18	and	and	CCONJ
gujaf-111	192	19	long	long	ADJ
gujaf-111	192	20	term	term	NOUN
gujaf-111	192	21	debt	debt	NOUN
gujaf-111	192	22	to	to	ADP
gujaf-111	192	23	asset	asset	NOUN
gujaf-111	192	24	ratio	ratio	NOUN
gujaf-111	192	25	as	as	ADP
gujaf-111	192	26	proxies	proxy	NOUN
gujaf-111	192	27	for	for	ADP
gujaf-111	192	28	leverage	leverage	NOUN
gujaf-111	192	29	.	.	PUNCT
gujaf-111	193	1	tobin	tobin	PROPN
gujaf-111	193	2	’s	’s	PART
gujaf-111	193	3	q	q	NOUN
gujaf-111	193	4	,	,	PUNCT
gujaf-111	193	5	return	return	VERB
gujaf-111	193	6	on	on	ADP
gujaf-111	193	7	asset	asset	NOUN
gujaf-111	193	8	and	and	CCONJ
gujaf-111	193	9	return	return	VERB
gujaf-111	193	10	on	on	ADP
gujaf-111	193	11	equity	equity	NOUN
gujaf-111	193	12	were	be	AUX
gujaf-111	193	13	used	use	VERB
gujaf-111	193	14	as	as	ADP
gujaf-111	193	15	proxy	proxy	NOUN
gujaf-111	193	16	for	for	ADP
gujaf-111	193	17	financial	financial	ADJ
gujaf-111	193	18	performance	performance	NOUN
gujaf-111	193	19	.	.	PUNCT
gujaf-111	194	1	threshold	threshold	NOUN
gujaf-111	194	2	regression	regression	NOUN
gujaf-111	194	3	model	model	NOUN
gujaf-111	194	4	was	be	AUX
gujaf-111	194	5	used	use	VERB
gujaf-111	194	6	for	for	ADP
gujaf-111	194	7	the	the	DET
gujaf-111	194	8	study	study	NOUN
gujaf-111	194	9	and	and	CCONJ
gujaf-111	194	10	the	the	DET
gujaf-111	194	11	threshold	threshold	NOUN
gujaf-111	194	12	variable	variable	NOUN
gujaf-111	194	13	was	be	AUX
gujaf-111	194	14	firm	firm	ADJ
gujaf-111	194	15	size	size	NOUN
gujaf-111	194	16	.	.	PUNCT
gujaf-111	195	1	the	the	DET
gujaf-111	195	2	result	result	NOUN
gujaf-111	195	3	was	be	AUX
gujaf-111	195	4	that	that	SCONJ
gujaf-111	195	5	leverage	leverage	NOUN
gujaf-111	195	6	has	have	VERB
gujaf-111	195	7	negative	negative	ADJ
gujaf-111	195	8	significant	significant	ADJ
gujaf-111	195	9	relationship	relationship	NOUN
gujaf-111	195	10	with	with	ADP
gujaf-111	195	11	financial	financial	ADJ
gujaf-111	195	12	performance	performance	NOUN
gujaf-111	195	13	.	.	PUNCT
gujaf-111	196	1	the	the	DET
gujaf-111	196	2	implication	implication	NOUN
gujaf-111	196	3	of	of	ADP
gujaf-111	196	4	the	the	DET
gujaf-111	196	5	finding	finding	NOUN
gujaf-111	196	6	was	be	AUX
gujaf-111	196	7	that	that	SCONJ
gujaf-111	196	8	,	,	PUNCT
gujaf-111	196	9	smaller	small	ADJ
gujaf-111	196	10	firms	firm	NOUN
gujaf-111	196	11	with	with	ADP
gujaf-111	196	12	high	high	ADJ
gujaf-111	196	13	leverage	leverage	NOUN
gujaf-111	196	14	tend	tend	VERB
gujaf-111	196	15	to	to	PART
gujaf-111	196	16	have	have	VERB
gujaf-111	196	17	lower	low	ADJ
gujaf-111	196	18	financial	financial	ADJ
gujaf-111	196	19	performance	performance	NOUN
gujaf-111	196	20	.	.	PUNCT
gujaf-111	197	1	but	but	CCONJ
gujaf-111	197	2	as	as	SCONJ
gujaf-111	197	3	they	they	PRON
gujaf-111	197	4	grow	grow	VERB
gujaf-111	197	5	,	,	PUNCT
gujaf-111	197	6	their	their	PRON
gujaf-111	197	7	performances	performance	NOUN
gujaf-111	197	8	improve	improve	VERB
gujaf-111	197	9	.	.	PUNCT
gujaf-111	198	1	the	the	DET
gujaf-111	198	2	problem	problem	NOUN
gujaf-111	198	3	with	with	ADP
gujaf-111	198	4	the	the	DET
gujaf-111	198	5	study	study	NOUN
gujaf-111	198	6	is	be	AUX
gujaf-111	198	7	that	that	SCONJ
gujaf-111	198	8	it	it	PRON
gujaf-111	198	9	covered	cover	VERB
gujaf-111	198	10	a	a	DET
gujaf-111	198	11	short	short	ADJ
gujaf-111	198	12	period	period	NOUN
gujaf-111	198	13	of	of	ADP
gujaf-111	198	14	time	time	NOUN
gujaf-111	198	15	and	and	CCONJ
gujaf-111	198	16	there	there	PRON
gujaf-111	198	17	may	may	AUX
gujaf-111	198	18	be	be	AUX
gujaf-111	198	19	little	little	ADJ
gujaf-111	198	20	variation	variation	NOUN
gujaf-111	198	21	in	in	ADP
gujaf-111	198	22	the	the	DET
gujaf-111	198	23	features	feature	NOUN
gujaf-111	198	24	of	of	ADP
gujaf-111	198	25	the	the	DET
gujaf-111	198	26	variables	variable	NOUN
gujaf-111	198	27	.	.	PUNCT
gujaf-111	199	1	hence	hence	ADV
gujaf-111	199	2	,	,	PUNCT
gujaf-111	199	3	a	a	DET
gujaf-111	199	4	longer	long	ADJ
gujaf-111	199	5	period	period	NOUN
gujaf-111	199	6	of	of	ADP
gujaf-111	199	7	study	study	NOUN
gujaf-111	199	8	might	might	AUX
gujaf-111	199	9	result	result	VERB
gujaf-111	199	10	in	in	ADP
gujaf-111	199	11	different	different	ADJ
gujaf-111	199	12	outcome	outcome	NOUN
gujaf-111	199	13	.	.	PUNCT
gujaf-111	200	1	also	also	ADV
gujaf-111	200	2	,	,	PUNCT
gujaf-111	200	3	the	the	DET
gujaf-111	200	4	study	study	NOUN
gujaf-111	200	5	might	might	AUX
gujaf-111	200	6	have	have	AUX
gujaf-111	200	7	experienced	experience	VERB
gujaf-111	200	8	multicollinearity	multicollinearity	NOUN
gujaf-111	200	9	,	,	PUNCT
gujaf-111	200	10	given	give	VERB
gujaf-111	200	11	that	that	PRON
gujaf-111	200	12	total	total	ADJ
gujaf-111	200	13	debt	debt	NOUN
gujaf-111	200	14	constitute	constitute	VERB
gujaf-111	200	15	both	both	DET
gujaf-111	200	16	short	short	ADJ
gujaf-111	200	17	term	term	NOUN
gujaf-111	200	18	and	and	CCONJ
gujaf-111	200	19	long	long	ADJ
gujaf-111	200	20	term	term	NOUN
gujaf-111	200	21	debt	debt	NOUN
gujaf-111	200	22	.	.	PUNCT
gujaf-111	201	1	iqbal	iqbal	PROPN
gujaf-111	201	2	and	and	CCONJ
gujaf-111	201	3	usman	usman	PROPN
gujaf-111	201	4	(	(	PUNCT
gujaf-111	201	5	2018	2018	NUM
gujaf-111	201	6	)	)	PUNCT
gujaf-111	201	7	investigated	investigate	VERB
gujaf-111	201	8	the	the	DET
gujaf-111	201	9	impact	impact	NOUN
gujaf-111	201	10	of	of	ADP
gujaf-111	201	11	leverage	leverage	NOUN
gujaf-111	201	12	on	on	ADP
gujaf-111	201	13	financial	financial	ADJ
gujaf-111	201	14	performance	performance	NOUN
gujaf-111	201	15	of	of	ADP
gujaf-111	201	16	textiles	textile	NOUN
gujaf-111	201	17	companies	company	NOUN
gujaf-111	201	18	from	from	ADP
gujaf-111	201	19	2011	2011	NUM
gujaf-111	201	20	to	to	ADP
gujaf-111	201	21	2015	2015	NUM
gujaf-111	201	22	.	.	PUNCT
gujaf-111	202	1	debt	debt	NOUN
gujaf-111	202	2	to	to	ADP
gujaf-111	202	3	equity	equity	NOUN
gujaf-111	202	4	ratio	ratio	NOUN
gujaf-111	202	5	,	,	PUNCT
gujaf-111	202	6	proprietary	proprietary	ADJ
gujaf-111	202	7	ratio	ratio	NOUN
gujaf-111	202	8	and	and	CCONJ
gujaf-111	202	9	solvency	solvency	NOUN
gujaf-111	202	10	ratio	ratio	NOUN
gujaf-111	202	11	were	be	AUX
gujaf-111	202	12	proxies	proxy	NOUN
gujaf-111	202	13	for	for	ADP
gujaf-111	202	14	leverage	leverage	NOUN
gujaf-111	202	15	.	.	PUNCT
gujaf-111	203	1	return	return	NOUN
gujaf-111	203	2	on	on	ADP
gujaf-111	203	3	asset	asset	NOUN
gujaf-111	203	4	and	and	CCONJ
gujaf-111	203	5	return	return	VERB
gujaf-111	203	6	on	on	ADP
gujaf-111	203	7	equity	equity	NOUN
gujaf-111	203	8	were	be	AUX
gujaf-111	203	9	proxies	proxy	NOUN
gujaf-111	203	10	for	for	ADP
gujaf-111	203	11	financial	financial	ADJ
gujaf-111	203	12	performance	performance	NOUN
gujaf-111	203	13	.	.	PUNCT
gujaf-111	204	1	ordinary	ordinary	ADJ
gujaf-111	204	2	least	least	ADJ
gujaf-111	204	3	square	square	ADJ
gujaf-111	204	4	model	model	NOUN
gujaf-111	204	5	was	be	AUX
gujaf-111	204	6	used	use	VERB
gujaf-111	204	7	for	for	ADP
gujaf-111	204	8	analysis	analysis	NOUN
gujaf-111	204	9	.	.	PUNCT
gujaf-111	205	1	the	the	DET
gujaf-111	205	2	result	result	NOUN
gujaf-111	205	3	from	from	ADP
gujaf-111	205	4	the	the	DET
gujaf-111	205	5	study	study	NOUN
gujaf-111	205	6	found	find	VERB
gujaf-111	205	7	out	out	ADP
gujaf-111	205	8	that	that	SCONJ
gujaf-111	205	9	there	there	PRON
gujaf-111	205	10	is	be	VERB
gujaf-111	205	11	negative	negative	ADJ
gujaf-111	205	12	significant	significant	ADJ
gujaf-111	205	13	relationship	relationship	NOUN
gujaf-111	205	14	between	between	ADP
gujaf-111	205	15	leverage	leverage	NOUN
gujaf-111	205	16	and	and	CCONJ
gujaf-111	205	17	return	return	NOUN
gujaf-111	205	18	on	on	ADP
gujaf-111	205	19	equity	equity	NOUN
gujaf-111	205	20	.	.	PUNCT
gujaf-111	206	1	it	it	PRON
gujaf-111	206	2	also	also	ADV
gujaf-111	206	3	found	find	VERB
gujaf-111	206	4	out	out	ADP
gujaf-111	206	5	positive	positive	ADJ
gujaf-111	206	6	relationship	relationship	NOUN
gujaf-111	206	7	between	between	ADP
gujaf-111	206	8	leverage	leverage	NOUN
gujaf-111	206	9	and	and	CCONJ
gujaf-111	206	10	return	return	NOUN
gujaf-111	206	11	on	on	ADP
gujaf-111	206	12	asset	asset	NOUN
gujaf-111	206	13	.	.	PUNCT
gujaf-111	207	1	the	the	DET
gujaf-111	207	2	finding	finding	NOUN
gujaf-111	207	3	suggested	suggest	VERB
gujaf-111	207	4	that	that	SCONJ
gujaf-111	207	5	higher	high	ADJ
gujaf-111	207	6	leverage	leverage	NOUN
gujaf-111	207	7	results	result	NOUN
gujaf-111	207	8	in	in	ADP
gujaf-111	207	9	improved	improved	ADJ
gujaf-111	207	10	return	return	NOUN
gujaf-111	207	11	on	on	ADP
gujaf-111	207	12	asset	asset	NOUN
gujaf-111	207	13	,	,	PUNCT
gujaf-111	207	14	while	while	SCONJ
gujaf-111	207	15	return	return	NOUN
gujaf-111	207	16	on	on	ADP
gujaf-111	207	17	equity	equity	NOUN
gujaf-111	207	18	reduces	reduce	VERB
gujaf-111	207	19	with	with	ADP
gujaf-111	207	20	higher	high	ADJ
gujaf-111	207	21	leverage	leverage	NOUN
gujaf-111	207	22	.	.	PUNCT
gujaf-111	208	1	the	the	DET
gujaf-111	208	2	limitation	limitation	NOUN
gujaf-111	208	3	of	of	ADP
gujaf-111	208	4	this	this	DET
gujaf-111	208	5	study	study	NOUN
gujaf-111	208	6	is	be	AUX
gujaf-111	208	7	that	that	DET
gujaf-111	208	8	outcome	outcome	NOUN
gujaf-111	208	9	for	for	ADP
gujaf-111	208	10	return	return	NOUN
gujaf-111	208	11	on	on	ADP
gujaf-111	208	12	asset	asset	NOUN
gujaf-111	208	13	differed	differ	VERB
gujaf-111	208	14	from	from	ADP
gujaf-111	208	15	the	the	DET
gujaf-111	208	16	outcome	outcome	NOUN
gujaf-111	208	17	for	for	ADP
gujaf-111	208	18	return	return	NOUN
gujaf-111	208	19	on	on	ADP
gujaf-111	208	20	equity	equity	NOUN
gujaf-111	208	21	,	,	PUNCT
gujaf-111	208	22	which	which	PRON
gujaf-111	208	23	is	be	AUX
gujaf-111	208	24	a	a	DET
gujaf-111	208	25	contradiction	contradiction	NOUN
gujaf-111	208	26	to	to	ADP
gujaf-111	208	27	accounting	accounting	NOUN
gujaf-111	208	28	theory	theory	NOUN
gujaf-111	208	29	.	.	PUNCT
gujaf-111	209	1	this	this	PRON
gujaf-111	209	2	is	be	AUX
gujaf-111	209	3	because	because	SCONJ
gujaf-111	209	4	return	return	NOUN
gujaf-111	209	5	on	on	ADP
gujaf-111	209	6	asset	asset	NOUN
gujaf-111	209	7	and	and	CCONJ
gujaf-111	209	8	return	return	VERB
gujaf-111	209	9	on	on	ADP
gujaf-111	209	10	equity	equity	NOUN
gujaf-111	209	11	revealed	reveal	VERB
gujaf-111	209	12	the	the	DET
gujaf-111	209	13	same	same	ADJ
gujaf-111	209	14	information	information	NOUN
gujaf-111	209	15	.	.	PUNCT
gujaf-111	210	1	the	the	DET
gujaf-111	210	2	only	only	ADJ
gujaf-111	210	3	variation	variation	NOUN
gujaf-111	210	4	is	be	AUX
gujaf-111	210	5	that	that	PRON
gujaf-111	210	6	return	return	NOUN
gujaf-111	210	7	on	on	ADP
gujaf-111	210	8	equity	equity	NOUN
gujaf-111	210	9	makes	make	VERB
gujaf-111	210	10	use	use	NOUN
gujaf-111	210	11	of	of	ADP
gujaf-111	210	12	equity	equity	NOUN
gujaf-111	210	13	,	,	PUNCT
gujaf-111	210	14	while	while	SCONJ
gujaf-111	210	15	return	return	NOUN
gujaf-111	210	16	on	on	ADP
gujaf-111	210	17	asset	asset	NOUN
gujaf-111	210	18	makes	make	VERB
gujaf-111	210	19	use	use	NOUN
gujaf-111	210	20	of	of	ADP
gujaf-111	210	21	asset	asset	NOUN
gujaf-111	210	22	.	.	PUNCT
gujaf-111	211	1	theoretically	theoretically	ADV
gujaf-111	211	2	,	,	PUNCT
gujaf-111	211	3	total	total	ADJ
gujaf-111	211	4	asset	asset	NOUN
gujaf-111	211	5	is	be	AUX
gujaf-111	211	6	the	the	DET
gujaf-111	211	7	same	same	ADJ
gujaf-111	211	8	as	as	ADP
gujaf-111	211	9	equity	equity	NOUN
gujaf-111	211	10	.	.	PUNCT
gujaf-111	212	1	buia	buia	PROPN
gujaf-111	212	2	(	(	PUNCT
gujaf-111	212	3	2019	2019	NUM
gujaf-111	212	4	)	)	PUNCT
gujaf-111	212	5	examined	examine	VERB
gujaf-111	212	6	the	the	DET
gujaf-111	212	7	effect	effect	NOUN
gujaf-111	212	8	of	of	ADP
gujaf-111	212	9	financial	financial	ADJ
gujaf-111	212	10	leverage	leverage	NOUN
gujaf-111	212	11	and	and	CCONJ
gujaf-111	212	12	supply	supply	NOUN
gujaf-111	212	13	chain	chain	NOUN
gujaf-111	212	14	finance	finance	NOUN
gujaf-111	212	15	on	on	ADP
gujaf-111	212	16	financial	financial	ADJ
gujaf-111	212	17	performance	performance	NOUN
gujaf-111	212	18	of	of	ADP
gujaf-111	212	19	listed	list	VERB
gujaf-111	212	20	construction	construction	NOUN
gujaf-111	212	21	firms	firm	NOUN
gujaf-111	212	22	in	in	ADP
gujaf-111	212	23	vietnam	vietnam	PROPN
gujaf-111	212	24	capital	capital	NOUN
gujaf-111	212	25	market	market	NOUN
gujaf-111	212	26	from	from	ADP
gujaf-111	212	27	2015	2015	NUM
gujaf-111	212	28	to	to	ADP
gujaf-111	212	29	2018	2018	NUM
gujaf-111	212	30	using	use	VERB
gujaf-111	212	31	generalized	generalized	ADJ
gujaf-111	212	32	method	method	NOUN
gujaf-111	212	33	of	of	ADP
gujaf-111	212	34	moment	moment	NOUN
gujaf-111	212	35	.	.	PUNCT
gujaf-111	213	1	financial	financial	ADJ
gujaf-111	213	2	leverage	leverage	NOUN
gujaf-111	213	3	was	be	AUX
gujaf-111	213	4	measured	measure	VERB
gujaf-111	213	5	using	use	VERB
gujaf-111	213	6	total	total	ADJ
gujaf-111	213	7	leverage	leverage	NOUN
gujaf-111	213	8	divide	divide	NOUN
gujaf-111	213	9	by	by	ADP
gujaf-111	213	10	total	total	ADJ
gujaf-111	213	11	assets	asset	NOUN
gujaf-111	213	12	,	,	PUNCT
gujaf-111	213	13	and	and	CCONJ
gujaf-111	213	14	supply	supply	NOUN
gujaf-111	213	15	chain	chain	NOUN
gujaf-111	213	16	finance	finance	NOUN
gujaf-111	213	17	was	be	AUX
gujaf-111	213	18	measured	measure	VERB
gujaf-111	213	19	using	use	VERB
gujaf-111	213	20	cash	cash	NOUN
gujaf-111	213	21	conversion	conversion	NOUN
gujaf-111	213	22	cycle	cycle	NOUN
gujaf-111	213	23	,	,	PUNCT
gujaf-111	213	24	whilst	whilst	SCONJ
gujaf-111	213	25	financial	financial	ADJ
gujaf-111	213	26	performance	performance	NOUN
gujaf-111	213	27	was	be	AUX
gujaf-111	213	28	measured	measure	VERB
gujaf-111	213	29	using	use	VERB
gujaf-111	213	30	return	return	NOUN
gujaf-111	213	31	on	on	ADP
gujaf-111	213	32	asset	asset	NOUN
gujaf-111	213	33	.	.	PUNCT
gujaf-111	214	1	the	the	DET
gujaf-111	214	2	result	result	NOUN
gujaf-111	214	3	from	from	ADP
gujaf-111	214	4	the	the	DET
gujaf-111	214	5	study	study	NOUN
gujaf-111	214	6	obtained	obtain	VERB
gujaf-111	214	7	negative	negative	ADJ
gujaf-111	214	8	significant	significant	ADJ
gujaf-111	214	9	relationship	relationship	NOUN
gujaf-111	214	10	between	between	ADP
gujaf-111	214	11	financial	financial	ADJ
gujaf-111	214	12	leverage	leverage	NOUN
gujaf-111	214	13	and	and	CCONJ
gujaf-111	214	14	financial	financial	ADJ
gujaf-111	214	15	performance	performance	NOUN
gujaf-111	214	16	,	,	PUNCT
gujaf-111	214	17	as	as	ADV
gujaf-111	214	18	well	well	ADV
gujaf-111	214	19	as	as	ADP
gujaf-111	214	20	supply	supply	NOUN
gujaf-111	214	21	chain	chain	NOUN
gujaf-111	214	22	finance	finance	NOUN
gujaf-111	214	23	and	and	CCONJ
gujaf-111	214	24	financial	financial	ADJ
gujaf-111	214	25	performance	performance	NOUN
gujaf-111	214	26	.	.	PUNCT
gujaf-111	215	1	the	the	DET
gujaf-111	215	2	outcome	outcome	NOUN
gujaf-111	215	3	indicated	indicate	VERB
gujaf-111	215	4	that	that	SCONJ
gujaf-111	215	5	more	more	ADJ
gujaf-111	215	6	debt	debt	NOUN
gujaf-111	215	7	results	result	NOUN
gujaf-111	215	8	in	in	ADP
gujaf-111	215	9	lesser	less	ADJ
gujaf-111	215	10	performance	performance	NOUN
gujaf-111	215	11	.	.	PUNCT
gujaf-111	216	1	the	the	DET
gujaf-111	216	2	limitation	limitation	NOUN
gujaf-111	216	3	of	of	ADP
gujaf-111	216	4	the	the	DET
gujaf-111	216	5	study	study	NOUN
gujaf-111	216	6	is	be	AUX
gujaf-111	216	7	that	that	SCONJ
gujaf-111	216	8	the	the	DET
gujaf-111	216	9	period	period	NOUN
gujaf-111	216	10	of	of	ADP
gujaf-111	216	11	the	the	DET
gujaf-111	216	12	study	study	NOUN
gujaf-111	216	13	is	be	AUX
gujaf-111	216	14	short	short	ADJ
gujaf-111	216	15	for	for	ADP
gujaf-111	216	16	an	an	DET
gujaf-111	216	17	annualized	annualize	VERB
gujaf-111	216	18	variable	variable	NOUN
gujaf-111	216	19	like	like	ADP
gujaf-111	216	20	leverage	leverage	NOUN
gujaf-111	216	21	and	and	CCONJ
gujaf-111	216	22	return	return	VERB
gujaf-111	216	23	on	on	ADP
gujaf-111	216	24	asset	asset	NOUN
gujaf-111	216	25	.	.	PUNCT
gujaf-111	217	1	particularly	particularly	ADV
gujaf-111	217	2	as	as	SCONJ
gujaf-111	217	3	the	the	DET
gujaf-111	217	4	study	study	NOUN
gujaf-111	217	5	is	be	AUX
gujaf-111	217	6	looking	look	VERB
gujaf-111	217	7	at	at	ADP
gujaf-111	217	8	total	total	ADJ
gujaf-111	217	9	leverage	leverage	NOUN
gujaf-111	217	10	,	,	PUNCT
gujaf-111	217	11	which	which	PRON
gujaf-111	217	12	includes	include	VERB
gujaf-111	217	13	long	long	ADJ
gujaf-111	217	14	term	term	NOUN
gujaf-111	217	15	financing	financing	NOUN
gujaf-111	217	16	.	.	PUNCT
gujaf-111	218	1	tripathya	tripathya	PROPN
gujaf-111	218	2	and	and	CCONJ
gujaf-111	218	3	shaik	shaik	PROPN
gujaf-111	218	4	(	(	PUNCT
gujaf-111	218	5	2019	2019	NUM
gujaf-111	218	6	)	)	PUNCT
gujaf-111	218	7	examined	examine	VERB
gujaf-111	218	8	the	the	DET
gujaf-111	218	9	effect	effect	NOUN
gujaf-111	218	10	of	of	ADP
gujaf-111	218	11	leverage	leverage	NOUN
gujaf-111	218	12	on	on	ADP
gujaf-111	218	13	firm	firm	ADJ
gujaf-111	218	14	performance	performance	NOUN
gujaf-111	218	15	of	of	ADP
gujaf-111	218	16	listed	list	VERB
gujaf-111	218	17	indian	indian	ADJ
gujaf-111	218	18	food	food	NOUN
gujaf-111	218	19	processing	processing	NOUN
gujaf-111	218	20	companies	company	NOUN
gujaf-111	218	21	from	from	ADP
gujaf-111	218	22	2000	2000	NUM
gujaf-111	218	23	to	to	ADP
gujaf-111	218	24	2018	2018	NUM
gujaf-111	218	25	using	use	VERB
gujaf-111	218	26	ordinary	ordinary	ADJ
gujaf-111	218	27	least	least	ADJ
gujaf-111	218	28	square	square	ADJ
gujaf-111	218	29	method	method	NOUN
gujaf-111	218	30	.	.	PUNCT
gujaf-111	219	1	operating	operate	VERB
gujaf-111	219	2	profit	profit	NOUN
gujaf-111	219	3	measured	measure	VERB
gujaf-111	219	4	by	by	ADP
gujaf-111	219	5	earnings	earning	NOUN
gujaf-111	219	6	before	before	ADP
gujaf-111	219	7	interest	interest	NOUN
gujaf-111	219	8	and	and	CCONJ
gujaf-111	219	9	tax	tax	NOUN
gujaf-111	219	10	to	to	ADP
gujaf-111	219	11	total	total	ADJ
gujaf-111	219	12	asset	asset	NOUN
gujaf-111	219	13	was	be	AUX
gujaf-111	219	14	used	use	VERB
gujaf-111	219	15	as	as	ADP
gujaf-111	219	16	proxy	proxy	NOUN
gujaf-111	219	17	6	6	NUM
gujaf-111	219	18	for	for	ADP
gujaf-111	219	19	financial	financial	ADJ
gujaf-111	219	20	performance	performance	NOUN
gujaf-111	219	21	.	.	PUNCT
gujaf-111	220	1	whilst	whilst	SCONJ
gujaf-111	220	2	,	,	PUNCT
gujaf-111	220	3	long	long	ADJ
gujaf-111	220	4	term	term	NOUN
gujaf-111	220	5	debt	debt	NOUN
gujaf-111	220	6	to	to	ADP
gujaf-111	220	7	total	total	ADJ
gujaf-111	220	8	equity	equity	NOUN
gujaf-111	220	9	was	be	AUX
gujaf-111	220	10	used	use	VERB
gujaf-111	220	11	as	as	ADP
gujaf-111	220	12	proxy	proxy	NOUN
gujaf-111	220	13	for	for	ADP
gujaf-111	220	14	leverage	leverage	NOUN
gujaf-111	220	15	.	.	PUNCT
gujaf-111	221	1	the	the	DET
gujaf-111	221	2	result	result	NOUN
gujaf-111	221	3	revealed	reveal	VERB
gujaf-111	221	4	positive	positive	ADJ
gujaf-111	221	5	relationship	relationship	NOUN
gujaf-111	221	6	between	between	ADP
gujaf-111	221	7	leverage	leverage	NOUN
gujaf-111	221	8	and	and	CCONJ
gujaf-111	221	9	financial	financial	ADJ
gujaf-111	221	10	performance	performance	NOUN
gujaf-111	221	11	,	,	PUNCT
gujaf-111	221	12	which	which	PRON
gujaf-111	221	13	implies	imply	VERB
gujaf-111	221	14	that	that	SCONJ
gujaf-111	221	15	higher	high	ADJ
gujaf-111	221	16	long	long	ADJ
gujaf-111	221	17	term	term	NOUN
gujaf-111	221	18	debt	debt	NOUN
gujaf-111	221	19	will	will	AUX
gujaf-111	221	20	result	result	VERB
gujaf-111	221	21	in	in	ADP
gujaf-111	221	22	higher	high	ADJ
gujaf-111	221	23	operating	operating	NOUN
gujaf-111	221	24	performance	performance	NOUN
gujaf-111	221	25	for	for	ADP
gujaf-111	221	26	companies	company	NOUN
gujaf-111	221	27	operating	operate	VERB
gujaf-111	221	28	within	within	ADP
gujaf-111	221	29	the	the	DET
gujaf-111	221	30	industry	industry	NOUN
gujaf-111	221	31	.	.	PUNCT
gujaf-111	222	1	however	however	ADV
gujaf-111	222	2	,	,	PUNCT
gujaf-111	222	3	the	the	DET
gujaf-111	222	4	limitation	limitation	NOUN
gujaf-111	222	5	of	of	ADP
gujaf-111	222	6	the	the	DET
gujaf-111	222	7	study	study	NOUN
gujaf-111	222	8	is	be	AUX
gujaf-111	222	9	that	that	SCONJ
gujaf-111	222	10	it	it	PRON
gujaf-111	222	11	ignored	ignore	VERB
gujaf-111	222	12	short	short	ADJ
gujaf-111	222	13	term	term	NOUN
gujaf-111	222	14	debt	debt	NOUN
gujaf-111	222	15	and	and	CCONJ
gujaf-111	222	16	total	total	ADJ
gujaf-111	222	17	debt	debt	NOUN
gujaf-111	222	18	effect	effect	NOUN
gujaf-111	222	19	.	.	PUNCT
gujaf-111	223	1	this	this	PRON
gujaf-111	223	2	is	be	AUX
gujaf-111	223	3	particularly	particularly	ADV
gujaf-111	223	4	important	important	ADJ
gujaf-111	223	5	given	give	VERB
gujaf-111	223	6	that	that	DET
gujaf-111	223	7	food	food	NOUN
gujaf-111	223	8	industry	industry	NOUN
gujaf-111	223	9	are	be	AUX
gujaf-111	223	10	generally	generally	ADV
gujaf-111	223	11	characterized	characterize	VERB
gujaf-111	223	12	with	with	ADP
gujaf-111	223	13	short	short	ADJ
gujaf-111	223	14	term	term	NOUN
gujaf-111	223	15	borrowing	borrowing	NOUN
gujaf-111	223	16	due	due	ADJ
gujaf-111	223	17	to	to	ADP
gujaf-111	223	18	perishability	perishability	NOUN
gujaf-111	223	19	of	of	ADP
gujaf-111	223	20	their	their	PRON
gujaf-111	223	21	products	product	NOUN
gujaf-111	223	22	.	.	PUNCT
gujaf-111	224	1	mishra	mishra	PROPN
gujaf-111	224	2	and	and	CCONJ
gujaf-111	224	3	dasgupta	dasgupta	PROPN
gujaf-111	224	4	(	(	PUNCT
gujaf-111	224	5	2019	2019	NUM
gujaf-111	224	6	)	)	PUNCT
gujaf-111	224	7	carried	carry	VERB
gujaf-111	224	8	out	out	ADP
gujaf-111	224	9	a	a	DET
gujaf-111	224	10	cross	cross	NOUN
gujaf-111	224	11	country	country	NOUN
gujaf-111	224	12	bank	bank	PROPN
gujaf-111	224	13	based	base	VERB
gujaf-111	224	14	study	study	NOUN
gujaf-111	224	15	on	on	ADP
gujaf-111	224	16	leverage	leverage	NOUN
gujaf-111	224	17	and	and	CCONJ
gujaf-111	224	18	performance	performance	NOUN
gujaf-111	224	19	from	from	ADP
gujaf-111	224	20	1990	1990	NUM
gujaf-111	224	21	to	to	ADP
gujaf-111	224	22	2016	2016	NUM
gujaf-111	224	23	.	.	PUNCT
gujaf-111	225	1	two	two	NUM
gujaf-111	225	2	forms	form	NOUN
gujaf-111	225	3	of	of	ADP
gujaf-111	225	4	economies	economy	NOUN
gujaf-111	225	5	were	be	AUX
gujaf-111	225	6	examined	examine	VERB
gujaf-111	225	7	;	;	PUNCT
gujaf-111	225	8	developed	develop	VERB
gujaf-111	225	9	economies	economy	NOUN
gujaf-111	225	10	and	and	CCONJ
gujaf-111	225	11	frontier	frontier	NOUN
gujaf-111	225	12	economies	economy	NOUN
gujaf-111	225	13	.	.	PUNCT
gujaf-111	226	1	the	the	DET
gujaf-111	226	2	developed	develop	VERB
gujaf-111	226	3	economies	economy	NOUN
gujaf-111	226	4	selected	select	VERB
gujaf-111	226	5	were	be	AUX
gujaf-111	226	6	germany	germany	PROPN
gujaf-111	226	7	,	,	PUNCT
gujaf-111	226	8	france	france	PROPN
gujaf-111	226	9	and	and	CCONJ
gujaf-111	226	10	japan	japan	PROPN
gujaf-111	226	11	.	.	PUNCT
gujaf-111	227	1	the	the	DET
gujaf-111	227	2	frontier	frontier	NOUN
gujaf-111	227	3	economies	economy	NOUN
gujaf-111	227	4	were	be	AUX
gujaf-111	227	5	argentina	argentina	NOUN
gujaf-111	227	6	and	and	CCONJ
gujaf-111	227	7	sri	sri	PROPN
gujaf-111	227	8	lanka	lanka	PROPN
gujaf-111	227	9	.	.	PUNCT
gujaf-111	228	1	total	total	ADJ
gujaf-111	228	2	debt	debt	NOUN
gujaf-111	228	3	to	to	ADP
gujaf-111	228	4	total	total	ADJ
gujaf-111	228	5	asset	asset	NOUN
gujaf-111	228	6	and	and	CCONJ
gujaf-111	228	7	total	total	ADJ
gujaf-111	228	8	debt	debt	NOUN
gujaf-111	228	9	to	to	ADP
gujaf-111	228	10	total	total	ADJ
gujaf-111	228	11	equity	equity	NOUN
gujaf-111	228	12	were	be	AUX
gujaf-111	228	13	proxies	proxy	NOUN
gujaf-111	228	14	for	for	ADP
gujaf-111	228	15	leverage	leverage	NOUN
gujaf-111	228	16	.	.	PUNCT
gujaf-111	229	1	return	return	NOUN
gujaf-111	229	2	and	and	CCONJ
gujaf-111	229	3	asset	asset	NOUN
gujaf-111	229	4	and	and	CCONJ
gujaf-111	229	5	return	return	VERB
gujaf-111	229	6	on	on	ADP
gujaf-111	229	7	equity	equity	NOUN
gujaf-111	229	8	were	be	AUX
gujaf-111	229	9	proxies	proxy	NOUN
gujaf-111	229	10	for	for	ADP
gujaf-111	229	11	financial	financial	ADJ
gujaf-111	229	12	performance	performance	NOUN
gujaf-111	229	13	.	.	PUNCT
gujaf-111	230	1	the	the	DET
gujaf-111	230	2	study	study	NOUN
gujaf-111	230	3	made	make	VERB
gujaf-111	230	4	use	use	NOUN
gujaf-111	230	5	of	of	ADP
gujaf-111	230	6	simultaneous	simultaneous	ADJ
gujaf-111	230	7	equation	equation	NOUN
gujaf-111	230	8	modelling	model	VERB
gujaf-111	230	9	technique	technique	NOUN
gujaf-111	230	10	using	use	VERB
gujaf-111	230	11	two	two	NUM
gujaf-111	230	12	staged	stage	VERB
gujaf-111	230	13	least	least	ADV
gujaf-111	230	14	square	square	ADJ
gujaf-111	230	15	.	.	PUNCT
gujaf-111	231	1	it	it	PRON
gujaf-111	231	2	found	find	VERB
gujaf-111	231	3	negative	negative	ADJ
gujaf-111	231	4	significant	significant	ADJ
gujaf-111	231	5	relationships	relationship	NOUN
gujaf-111	231	6	between	between	ADP
gujaf-111	231	7	debt	debt	NOUN
gujaf-111	231	8	ratios	ratio	NOUN
gujaf-111	231	9	and	and	CCONJ
gujaf-111	231	10	performance	performance	NOUN
gujaf-111	231	11	,	,	PUNCT
gujaf-111	231	12	as	as	ADV
gujaf-111	231	13	well	well	ADV
gujaf-111	231	14	as	as	ADP
gujaf-111	231	15	performance	performance	NOUN
gujaf-111	231	16	and	and	CCONJ
gujaf-111	231	17	debt	debt	NOUN
gujaf-111	231	18	ratio	ratio	NOUN
gujaf-111	231	19	for	for	ADP
gujaf-111	231	20	the	the	DET
gujaf-111	231	21	developed	develop	VERB
gujaf-111	231	22	economies	economy	NOUN
gujaf-111	231	23	,	,	PUNCT
gujaf-111	231	24	meaning	mean	VERB
gujaf-111	231	25	that	that	SCONJ
gujaf-111	231	26	performance	performance	NOUN
gujaf-111	231	27	influence	influence	NOUN
gujaf-111	231	28	debt	debt	NOUN
gujaf-111	231	29	and	and	CCONJ
gujaf-111	231	30	debt	debt	NOUN
gujaf-111	231	31	influences	influence	NOUN
gujaf-111	231	32	performance	performance	NOUN
gujaf-111	231	33	.	.	PUNCT
gujaf-111	232	1	in	in	ADP
gujaf-111	232	2	contrast	contrast	NOUN
gujaf-111	232	3	,	,	PUNCT
gujaf-111	232	4	it	it	PRON
gujaf-111	232	5	found	find	VERB
gujaf-111	232	6	positive	positive	ADJ
gujaf-111	232	7	significant	significant	ADJ
gujaf-111	232	8	relationship	relationship	NOUN
gujaf-111	232	9	between	between	ADP
gujaf-111	232	10	debt	debt	NOUN
gujaf-111	232	11	and	and	CCONJ
gujaf-111	232	12	performance	performance	NOUN
gujaf-111	232	13	,	,	PUNCT
gujaf-111	232	14	as	as	ADV
gujaf-111	232	15	well	well	ADV
gujaf-111	232	16	as	as	ADP
gujaf-111	232	17	performance	performance	NOUN
gujaf-111	232	18	and	and	CCONJ
gujaf-111	232	19	debt	debt	NOUN
gujaf-111	232	20	for	for	ADP
gujaf-111	232	21	the	the	DET
gujaf-111	232	22	frontier	frontier	NOUN
gujaf-111	232	23	economies	economy	NOUN
gujaf-111	232	24	,	,	PUNCT
gujaf-111	232	25	meaning	mean	VERB
gujaf-111	232	26	that	that	SCONJ
gujaf-111	232	27	debt	debt	NOUN
gujaf-111	232	28	improve	improve	VERB
gujaf-111	232	29	performance	performance	NOUN
gujaf-111	232	30	,	,	PUNCT
gujaf-111	232	31	and	and	CCONJ
gujaf-111	232	32	performance	performance	NOUN
gujaf-111	232	33	results	result	NOUN
gujaf-111	232	34	in	in	ADP
gujaf-111	232	35	higher	high	ADJ
gujaf-111	232	36	debt	debt	NOUN
gujaf-111	232	37	.	.	PUNCT
gujaf-111	233	1	the	the	DET
gujaf-111	233	2	limitation	limitation	NOUN
gujaf-111	233	3	of	of	ADP
gujaf-111	233	4	the	the	DET
gujaf-111	233	5	study	study	NOUN
gujaf-111	233	6	is	be	AUX
gujaf-111	233	7	that	that	SCONJ
gujaf-111	233	8	it	it	PRON
gujaf-111	233	9	ignored	ignore	VERB
gujaf-111	233	10	the	the	DET
gujaf-111	233	11	impact	impact	NOUN
gujaf-111	233	12	of	of	ADP
gujaf-111	233	13	negative	negative	ADJ
gujaf-111	233	14	interest	interest	NOUN
gujaf-111	233	15	policy	policy	NOUN
gujaf-111	233	16	adopted	adopt	VERB
gujaf-111	233	17	in	in	ADP
gujaf-111	233	18	those	those	DET
gujaf-111	233	19	developed	develop	VERB
gujaf-111	233	20	economies	economy	NOUN
gujaf-111	233	21	as	as	SCONJ
gujaf-111	233	22	opposed	oppose	VERB
gujaf-111	233	23	to	to	ADP
gujaf-111	233	24	the	the	DET
gujaf-111	233	25	frontier	frontier	NOUN
gujaf-111	233	26	economies	economy	NOUN
gujaf-111	233	27	where	where	SCONJ
gujaf-111	233	28	negative	negative	ADJ
gujaf-111	233	29	interest	interest	NOUN
gujaf-111	233	30	rate	rate	NOUN
gujaf-111	233	31	policy	policy	NOUN
gujaf-111	233	32	does	do	AUX
gujaf-111	233	33	not	not	PART
gujaf-111	233	34	exist	exist	VERB
gujaf-111	233	35	.	.	PUNCT
gujaf-111	234	1	abdullah	abdullah	PROPN
gujaf-111	234	2	and	and	CCONJ
gujaf-111	234	3	tursoy	tursoy	NOUN
gujaf-111	234	4	(	(	PUNCT
gujaf-111	234	5	2019	2019	NUM
gujaf-111	234	6	)	)	PUNCT
gujaf-111	234	7	examined	examine	VERB
gujaf-111	234	8	the	the	DET
gujaf-111	234	9	effect	effect	NOUN
gujaf-111	234	10	of	of	ADP
gujaf-111	234	11	leverage	leverage	NOUN
gujaf-111	234	12	on	on	ADP
gujaf-111	234	13	financial	financial	ADJ
gujaf-111	234	14	performance	performance	NOUN
gujaf-111	234	15	of	of	ADP
gujaf-111	234	16	listed	list	VERB
gujaf-111	234	17	non	non	ADJ
gujaf-111	234	18	-	-	ADJ
gujaf-111	234	19	financial	financial	ADJ
gujaf-111	234	20	firms	firm	NOUN
gujaf-111	234	21	pre	pre	VERB
gujaf-111	234	22	and	and	CCONJ
gujaf-111	234	23	post	post	VERB
gujaf-111	234	24	international	international	ADJ
gujaf-111	234	25	financial	financial	ADJ
gujaf-111	234	26	reporting	reporting	NOUN
gujaf-111	234	27	standard	standard	PROPN
gujaf-111	234	28	(	(	PUNCT
gujaf-111	234	29	ifrs	ifrs	PROPN
gujaf-111	234	30	)	)	PUNCT
gujaf-111	234	31	in	in	ADP
gujaf-111	234	32	germany	germany	PROPN
gujaf-111	234	33	from	from	ADP
gujaf-111	234	34	1993	1993	NUM
gujaf-111	234	35	to	to	ADP
gujaf-111	234	36	2016	2016	NUM
gujaf-111	234	37	using	use	VERB
gujaf-111	234	38	generalized	generalized	ADJ
gujaf-111	234	39	methods	method	NOUN
gujaf-111	234	40	of	of	ADP
gujaf-111	234	41	moment	moment	NOUN
gujaf-111	234	42	.	.	PUNCT
gujaf-111	235	1	leverage	leverage	NOUN
gujaf-111	235	2	was	be	AUX
gujaf-111	235	3	measured	measure	VERB
gujaf-111	235	4	using	use	VERB
gujaf-111	235	5	total	total	ADJ
gujaf-111	235	6	debt	debt	NOUN
gujaf-111	235	7	to	to	ADP
gujaf-111	235	8	total	total	ADJ
gujaf-111	235	9	asset	asset	NOUN
gujaf-111	235	10	,	,	PUNCT
gujaf-111	235	11	while	while	SCONJ
gujaf-111	235	12	financial	financial	ADJ
gujaf-111	235	13	performance	performance	NOUN
gujaf-111	235	14	was	be	AUX
gujaf-111	235	15	measured	measure	VERB
gujaf-111	235	16	using	use	VERB
gujaf-111	235	17	return	return	NOUN
gujaf-111	235	18	on	on	ADP
gujaf-111	235	19	asset	asset	NOUN
gujaf-111	235	20	and	and	CCONJ
gujaf-111	235	21	return	return	VERB
gujaf-111	235	22	on	on	ADP
gujaf-111	235	23	equity	equity	NOUN
gujaf-111	235	24	.	.	PUNCT
gujaf-111	236	1	the	the	DET
gujaf-111	236	2	result	result	NOUN
gujaf-111	236	3	from	from	ADP
gujaf-111	236	4	the	the	DET
gujaf-111	236	5	study	study	NOUN
gujaf-111	236	6	revealed	reveal	VERB
gujaf-111	236	7	positive	positive	ADJ
gujaf-111	236	8	relationship	relationship	NOUN
gujaf-111	236	9	between	between	ADP
gujaf-111	236	10	leverage	leverage	NOUN
gujaf-111	236	11	and	and	CCONJ
gujaf-111	236	12	financial	financial	ADJ
gujaf-111	236	13	performance	performance	NOUN
gujaf-111	236	14	,	,	PUNCT
gujaf-111	236	15	prior	prior	ADV
gujaf-111	236	16	to	to	ADP
gujaf-111	236	17	ifrs	ifrs	PROPN
gujaf-111	236	18	,	,	PUNCT
gujaf-111	236	19	and	and	CCONJ
gujaf-111	236	20	negative	negative	ADJ
gujaf-111	236	21	relationship	relationship	NOUN
gujaf-111	236	22	between	between	ADP
gujaf-111	236	23	leverage	leverage	NOUN
gujaf-111	236	24	and	and	CCONJ
gujaf-111	236	25	financial	financial	ADJ
gujaf-111	236	26	performance	performance	NOUN
gujaf-111	236	27	post	post	NOUN
gujaf-111	236	28	ifrs	ifrs	NOUN
gujaf-111	236	29	adoption	adoption	NOUN
gujaf-111	236	30	.	.	PUNCT
gujaf-111	237	1	the	the	DET
gujaf-111	237	2	reason	reason	NOUN
gujaf-111	237	3	could	could	AUX
gujaf-111	237	4	be	be	AUX
gujaf-111	237	5	the	the	DET
gujaf-111	237	6	additional	additional	ADJ
gujaf-111	237	7	transparency	transparency	NOUN
gujaf-111	237	8	that	that	PRON
gujaf-111	237	9	comes	come	VERB
gujaf-111	237	10	with	with	ADP
gujaf-111	237	11	ifrs	ifrs	ADJ
gujaf-111	237	12	adoption	adoption	NOUN
gujaf-111	237	13	.	.	PUNCT
gujaf-111	238	1	criticism	criticism	NOUN
gujaf-111	238	2	of	of	ADP
gujaf-111	238	3	the	the	DET
gujaf-111	238	4	study	study	NOUN
gujaf-111	238	5	is	be	AUX
gujaf-111	238	6	that	that	SCONJ
gujaf-111	238	7	it	it	PRON
gujaf-111	238	8	ignored	ignore	VERB
gujaf-111	238	9	essential	essential	ADJ
gujaf-111	238	10	sector	sector	NOUN
gujaf-111	238	11	(	(	PUNCT
gujaf-111	238	12	financial	financial	ADJ
gujaf-111	238	13	industry	industry	NOUN
gujaf-111	238	14	)	)	PUNCT
gujaf-111	238	15	that	that	PRON
gujaf-111	238	16	deals	deal	VERB
gujaf-111	238	17	with	with	ADP
gujaf-111	238	18	leverage	leverage	NOUN
gujaf-111	238	19	.	.	PUNCT
gujaf-111	239	1	the	the	DET
gujaf-111	239	2	data	datum	NOUN
gujaf-111	239	3	used	use	VERB
gujaf-111	239	4	may	may	AUX
gujaf-111	239	5	not	not	PART
gujaf-111	239	6	be	be	AUX
gujaf-111	239	7	sufficient	sufficient	ADJ
gujaf-111	239	8	for	for	ADP
gujaf-111	239	9	analysis	analysis	NOUN
gujaf-111	239	10	,	,	PUNCT
gujaf-111	239	11	as	as	SCONJ
gujaf-111	239	12	ifrs	ifrs	NOUN
gujaf-111	239	13	adoption	adoption	NOUN
gujaf-111	239	14	in	in	ADP
gujaf-111	239	15	germany	germany	PROPN
gujaf-111	239	16	was	be	AUX
gujaf-111	239	17	in	in	ADP
gujaf-111	239	18	2015	2015	NUM
gujaf-111	239	19	,	,	PUNCT
gujaf-111	239	20	while	while	SCONJ
gujaf-111	239	21	the	the	DET
gujaf-111	239	22	study	study	NOUN
gujaf-111	239	23	ends	end	VERB
gujaf-111	239	24	at	at	ADP
gujaf-111	239	25	2016	2016	NUM
gujaf-111	239	26	.	.	PUNCT
gujaf-111	240	1	hence	hence	ADV
gujaf-111	240	2	,	,	PUNCT
gujaf-111	240	3	there	there	PRON
gujaf-111	240	4	is	be	VERB
gujaf-111	240	5	20years	20years	NUM
gujaf-111	240	6	of	of	ADP
gujaf-111	240	7	pre	pre	PROPN
gujaf-111	240	8	ifrs	ifrs	PROPN
gujaf-111	240	9	information	information	NOUN
gujaf-111	240	10	and	and	CCONJ
gujaf-111	240	11	only	only	ADV
gujaf-111	240	12	2years	2years	NUM
gujaf-111	240	13	of	of	ADP
gujaf-111	240	14	post	post	PROPN
gujaf-111	240	15	ifrs	ifrs	PROPN
gujaf-111	240	16	information	information	NOUN
gujaf-111	240	17	.	.	PUNCT
gujaf-111	241	1	ramli	ramli	PROPN
gujaf-111	241	2	et	et	PROPN
gujaf-111	241	3	al	al	PROPN
gujaf-111	241	4	.	.	PROPN
gujaf-111	242	1	(	(	PUNCT
gujaf-111	242	2	2020	2020	NUM
gujaf-111	242	3	)	)	PUNCT
gujaf-111	242	4	examined	examine	VERB
gujaf-111	242	5	the	the	DET
gujaf-111	242	6	mediating	mediate	VERB
gujaf-111	242	7	effect	effect	NOUN
gujaf-111	242	8	of	of	ADP
gujaf-111	242	9	firm	firm	ADJ
gujaf-111	242	10	leverage	leverage	NOUN
gujaf-111	242	11	on	on	ADP
gujaf-111	242	12	firm	firm	ADJ
gujaf-111	242	13	attributes	attribute	NOUN
gujaf-111	242	14	and	and	CCONJ
gujaf-111	242	15	financial	financial	ADJ
gujaf-111	242	16	performance	performance	NOUN
gujaf-111	242	17	of	of	ADP
gujaf-111	242	18	listed	list	VERB
gujaf-111	242	19	sharia	sharia	PROPN
gujaf-111	242	20	compliance	compliance	NOUN
gujaf-111	242	21	companies	company	NOUN
gujaf-111	242	22	on	on	ADP
gujaf-111	242	23	bursa	bursa	PROPN
gujaf-111	242	24	malaysia	malaysia	PROPN
gujaf-111	242	25	stock	stock	PROPN
gujaf-111	242	26	exchange	exchange	PROPN
gujaf-111	242	27	market	market	NOUN
gujaf-111	242	28	from	from	ADP
gujaf-111	242	29	2000	2000	NUM
gujaf-111	242	30	to	to	ADP
gujaf-111	242	31	2018	2018	NUM
gujaf-111	242	32	using	use	VERB
gujaf-111	242	33	partial	partial	ADJ
gujaf-111	242	34	least	least	ADJ
gujaf-111	242	35	square	square	ADJ
gujaf-111	242	36	structural	structural	ADJ
gujaf-111	242	37	equation	equation	NOUN
gujaf-111	242	38	modeling	modeling	NOUN
gujaf-111	242	39	approach	approach	NOUN
gujaf-111	242	40	.	.	PUNCT
gujaf-111	243	1	leverage	leverage	NOUN
gujaf-111	243	2	was	be	AUX
gujaf-111	243	3	measured	measure	VERB
gujaf-111	243	4	as	as	ADP
gujaf-111	243	5	total	total	ADJ
gujaf-111	243	6	debt	debt	NOUN
gujaf-111	243	7	to	to	ADP
gujaf-111	243	8	total	total	ADJ
gujaf-111	243	9	asset	asset	NOUN
gujaf-111	243	10	,	,	PUNCT
gujaf-111	243	11	and	and	CCONJ
gujaf-111	243	12	financial	financial	ADJ
gujaf-111	243	13	performance	performance	NOUN
gujaf-111	243	14	was	be	AUX
gujaf-111	243	15	measured	measure	VERB
gujaf-111	243	16	by	by	ADP
gujaf-111	243	17	return	return	NOUN
gujaf-111	243	18	on	on	ADP
gujaf-111	243	19	asset	asset	NOUN
gujaf-111	243	20	,	,	PUNCT
gujaf-111	243	21	return	return	VERB
gujaf-111	243	22	on	on	ADP
gujaf-111	243	23	equity	equity	NOUN
gujaf-111	243	24	and	and	CCONJ
gujaf-111	243	25	return	return	VERB
gujaf-111	243	26	on	on	ADP
gujaf-111	243	27	invested	invest	VERB
gujaf-111	243	28	capital	capital	NOUN
gujaf-111	243	29	.	.	PUNCT
gujaf-111	244	1	the	the	DET
gujaf-111	244	2	study	study	NOUN
gujaf-111	244	3	revealed	reveal	VERB
gujaf-111	244	4	positive	positive	ADJ
gujaf-111	244	5	relationship	relationship	NOUN
gujaf-111	244	6	between	between	ADP
gujaf-111	244	7	firm	firm	ADJ
gujaf-111	244	8	attributes	attribute	NOUN
gujaf-111	244	9	and	and	CCONJ
gujaf-111	244	10	financial	financial	ADJ
gujaf-111	244	11	performance	performance	NOUN
gujaf-111	244	12	mediated	mediate	VERB
gujaf-111	244	13	with	with	ADP
gujaf-111	244	14	firm	firm	ADJ
gujaf-111	244	15	leverage	leverage	NOUN
gujaf-111	244	16	.	.	PUNCT
gujaf-111	245	1	hence	hence	ADV
gujaf-111	245	2	,	,	PUNCT
gujaf-111	245	3	it	it	PRON
gujaf-111	245	4	implied	imply	VERB
gujaf-111	245	5	that	that	SCONJ
gujaf-111	245	6	there	there	PRON
gujaf-111	245	7	is	be	VERB
gujaf-111	245	8	inter	inter	ADJ
gujaf-111	245	9	relationship	relationship	NOUN
gujaf-111	245	10	between	between	ADP
gujaf-111	245	11	firm	firm	ADJ
gujaf-111	245	12	attributes	attribute	NOUN
gujaf-111	245	13	,	,	PUNCT
gujaf-111	245	14	financial	financial	ADJ
gujaf-111	245	15	performance	performance	NOUN
gujaf-111	245	16	and	and	CCONJ
gujaf-111	245	17	leverage	leverage	NOUN
gujaf-111	245	18	.	.	PUNCT
gujaf-111	246	1	limitation	limitation	NOUN
gujaf-111	246	2	of	of	ADP
gujaf-111	246	3	the	the	DET
gujaf-111	246	4	study	study	NOUN
gujaf-111	246	5	is	be	AUX
gujaf-111	246	6	that	that	SCONJ
gujaf-111	246	7	it	it	PRON
gujaf-111	246	8	ignored	ignore	VERB
gujaf-111	246	9	non	non	ADJ
gujaf-111	246	10	sharia	sharia	PROPN
gujaf-111	246	11	compliance	compliance	NOUN
gujaf-111	246	12	companies	company	NOUN
gujaf-111	246	13	,	,	PUNCT
gujaf-111	246	14	given	give	VERB
gujaf-111	246	15	that	that	SCONJ
gujaf-111	246	16	there	there	PRON
gujaf-111	246	17	are	be	VERB
gujaf-111	246	18	probably	probably	ADV
gujaf-111	246	19	companies	company	NOUN
gujaf-111	246	20	with	with	ADP
gujaf-111	246	21	zero	zero	NUM
gujaf-111	246	22	debt	debt	NOUN
gujaf-111	246	23	or	or	CCONJ
gujaf-111	246	24	zero	zero	NUM
gujaf-111	246	25	net	net	ADJ
gujaf-111	246	26	interest	interest	NOUN
gujaf-111	246	27	margin	margin	NOUN
gujaf-111	246	28	.	.	PUNCT
gujaf-111	247	1	there	there	PRON
gujaf-111	247	2	are	be	VERB
gujaf-111	247	3	two	two	NUM
gujaf-111	247	4	theoretical	theoretical	ADJ
gujaf-111	247	5	explanations	explanation	NOUN
gujaf-111	247	6	in	in	ADP
gujaf-111	247	7	this	this	DET
gujaf-111	247	8	study	study	NOUN
gujaf-111	247	9	modiglianni	modiglianni	PROPN
gujaf-111	247	10	&	&	CCONJ
gujaf-111	247	11	miller	miller	PROPN
gujaf-111	247	12	theory	theory	PROPN
gujaf-111	247	13	and	and	CCONJ
gujaf-111	247	14	signaling	signal	VERB
gujaf-111	247	15	theory	theory	NOUN
gujaf-111	247	16	of	of	ADP
gujaf-111	247	17	debt	debt	NOUN
gujaf-111	247	18	.	.	PUNCT
gujaf-111	248	1	the	the	DET
gujaf-111	248	2	foundation	foundation	NOUN
gujaf-111	248	3	of	of	ADP
gujaf-111	248	4	capital	capital	NOUN
gujaf-111	248	5	structure	structure	NOUN
gujaf-111	248	6	theory	theory	NOUN
gujaf-111	248	7	was	be	AUX
gujaf-111	248	8	laid	lay	VERB
gujaf-111	248	9	by	by	ADP
gujaf-111	248	10	modigliani	modigliani	PROPN
gujaf-111	248	11	and	and	CCONJ
gujaf-111	248	12	miller	miller	PROPN
gujaf-111	248	13	(	(	PUNCT
gujaf-111	248	14	1958	1958	NUM
gujaf-111	248	15	)	)	PUNCT
gujaf-111	248	16	in	in	ADP
gujaf-111	248	17	their	their	PRON
gujaf-111	248	18	seminar	seminar	NOUN
gujaf-111	248	19	paper	paper	NOUN
gujaf-111	248	20	.	.	PUNCT
gujaf-111	249	1	modigliani	modigliani	PROPN
gujaf-111	249	2	and	and	CCONJ
gujaf-111	249	3	miller	miller	PROPN
gujaf-111	249	4	(	(	PUNCT
gujaf-111	249	5	1958	1958	NUM
gujaf-111	249	6	)	)	PUNCT
gujaf-111	249	7	steered	steer	VERB
gujaf-111	249	8	academic	academic	ADJ
gujaf-111	249	9	debate	debate	NOUN
gujaf-111	249	10	when	when	SCONJ
gujaf-111	249	11	they	they	PRON
gujaf-111	249	12	argued	argue	VERB
gujaf-111	249	13	that	that	SCONJ
gujaf-111	249	14	the	the	DET
gujaf-111	249	15	choice	choice	NOUN
gujaf-111	249	16	of	of	ADP
gujaf-111	249	17	capital	capital	NOUN
gujaf-111	249	18	structure	structure	NOUN
gujaf-111	249	19	is	be	AUX
gujaf-111	249	20	irrelevant	irrelevant	ADJ
gujaf-111	249	21	to	to	ADP
gujaf-111	249	22	a	a	DET
gujaf-111	249	23	company	company	NOUN
gujaf-111	249	24	value	value	NOUN
gujaf-111	249	25	.	.	PUNCT
gujaf-111	250	1	7	7	NUM
gujaf-111	250	2	they	they	PRON
gujaf-111	250	3	justified	justify	VERB
gujaf-111	250	4	their	their	PRON
gujaf-111	250	5	argument	argument	NOUN
gujaf-111	250	6	by	by	ADP
gujaf-111	250	7	making	make	VERB
gujaf-111	250	8	certain	certain	ADJ
gujaf-111	250	9	assumptions	assumption	NOUN
gujaf-111	250	10	about	about	ADP
gujaf-111	250	11	capital	capital	NOUN
gujaf-111	250	12	market	market	NOUN
gujaf-111	250	13	.	.	PUNCT
gujaf-111	251	1	they	they	PRON
gujaf-111	251	2	postulated	postulate	VERB
gujaf-111	251	3	that	that	SCONJ
gujaf-111	251	4	in	in	ADP
gujaf-111	251	5	a	a	DET
gujaf-111	251	6	perfect	perfect	ADJ
gujaf-111	251	7	capital	capital	NOUN
gujaf-111	251	8	market	market	NOUN
gujaf-111	251	9	where	where	SCONJ
gujaf-111	251	10	there	there	PRON
gujaf-111	251	11	is	be	VERB
gujaf-111	251	12	no	no	DET
gujaf-111	251	13	transaction	transaction	NOUN
gujaf-111	251	14	cost	cost	NOUN
gujaf-111	251	15	such	such	ADJ
gujaf-111	251	16	as	as	ADP
gujaf-111	251	17	interest	interest	NOUN
gujaf-111	251	18	rate	rate	NOUN
gujaf-111	251	19	and	and	CCONJ
gujaf-111	251	20	issuing	issuing	NOUN
gujaf-111	251	21	cost	cost	NOUN
gujaf-111	251	22	such	such	ADJ
gujaf-111	251	23	as	as	ADP
gujaf-111	251	24	brokerage	brokerage	NOUN
gujaf-111	251	25	cost	cost	NOUN
gujaf-111	251	26	,	,	PUNCT
gujaf-111	251	27	and	and	CCONJ
gujaf-111	251	28	no	no	DET
gujaf-111	251	29	taxation	taxation	NOUN
gujaf-111	251	30	,	,	PUNCT
gujaf-111	251	31	selection	selection	NOUN
gujaf-111	251	32	of	of	ADP
gujaf-111	251	33	debt	debt	NOUN
gujaf-111	251	34	or	or	CCONJ
gujaf-111	251	35	equity	equity	NOUN
gujaf-111	251	36	has	have	VERB
gujaf-111	251	37	no	no	DET
gujaf-111	251	38	relevance	relevance	NOUN
gujaf-111	251	39	to	to	ADP
gujaf-111	251	40	a	a	DET
gujaf-111	251	41	firm	firm	ADJ
gujaf-111	251	42	value	value	NOUN
gujaf-111	251	43	.	.	PUNCT
gujaf-111	252	1	this	this	PRON
gujaf-111	252	2	is	be	AUX
gujaf-111	252	3	because	because	SCONJ
gujaf-111	252	4	transaction	transaction	NOUN
gujaf-111	252	5	costs	cost	NOUN
gujaf-111	252	6	exist	exist	VERB
gujaf-111	252	7	due	due	ADP
gujaf-111	252	8	to	to	ADP
gujaf-111	252	9	information	information	NOUN
gujaf-111	252	10	asymmetry	asymmetry	NOUN
gujaf-111	252	11	as	as	ADP
gujaf-111	252	12	one	one	NUM
gujaf-111	252	13	party	party	NOUN
gujaf-111	252	14	of	of	ADP
gujaf-111	252	15	the	the	DET
gujaf-111	252	16	transaction	transaction	NOUN
gujaf-111	252	17	has	have	VERB
gujaf-111	252	18	more	more	ADJ
gujaf-111	252	19	information	information	NOUN
gujaf-111	252	20	than	than	ADP
gujaf-111	252	21	the	the	DET
gujaf-111	252	22	counter	counter	PROPN
gujaf-111	252	23	party	party	NOUN
gujaf-111	252	24	.	.	PUNCT
gujaf-111	253	1	therefore	therefore	ADV
gujaf-111	253	2	,	,	PUNCT
gujaf-111	253	3	the	the	DET
gujaf-111	253	4	party	party	NOUN
gujaf-111	253	5	with	with	ADP
gujaf-111	253	6	lesser	less	ADJ
gujaf-111	253	7	information	information	NOUN
gujaf-111	253	8	would	would	AUX
gujaf-111	253	9	have	have	VERB
gujaf-111	253	10	to	to	PART
gujaf-111	253	11	incur	incur	VERB
gujaf-111	253	12	cost	cost	NOUN
gujaf-111	253	13	when	when	SCONJ
gujaf-111	253	14	transacting	transact	VERB
gujaf-111	253	15	in	in	ADP
gujaf-111	253	16	the	the	DET
gujaf-111	253	17	capital	capital	NOUN
gujaf-111	253	18	market	market	NOUN
gujaf-111	253	19	.	.	PUNCT
gujaf-111	254	1	consequently	consequently	ADV
gujaf-111	254	2	,	,	PUNCT
gujaf-111	254	3	in	in	ADP
gujaf-111	254	4	a	a	DET
gujaf-111	254	5	perfect	perfect	ADJ
gujaf-111	254	6	capital	capital	NOUN
gujaf-111	254	7	market	market	NOUN
gujaf-111	254	8	buyers	buyer	NOUN
gujaf-111	254	9	and	and	CCONJ
gujaf-111	254	10	sellers	seller	NOUN
gujaf-111	254	11	have	have	VERB
gujaf-111	254	12	perfect	perfect	ADJ
gujaf-111	254	13	knowledge	knowledge	NOUN
gujaf-111	254	14	about	about	ADP
gujaf-111	254	15	the	the	DET
gujaf-111	254	16	market	market	NOUN
gujaf-111	254	17	,	,	PUNCT
gujaf-111	254	18	therefore	therefore	ADV
gujaf-111	254	19	no	no	DET
gujaf-111	254	20	cost	cost	NOUN
gujaf-111	254	21	is	be	AUX
gujaf-111	254	22	incurred	incur	VERB
gujaf-111	254	23	.	.	PUNCT
gujaf-111	255	1	ross	ross	PROPN
gujaf-111	255	2	and	and	CCONJ
gujaf-111	255	3	jordan	jordan	PROPN
gujaf-111	255	4	(	(	PUNCT
gujaf-111	255	5	2019	2019	NUM
gujaf-111	255	6	)	)	PUNCT
gujaf-111	255	7	developed	develop	VERB
gujaf-111	255	8	the	the	DET
gujaf-111	255	9	signaling	signal	VERB
gujaf-111	255	10	theory	theory	NOUN
gujaf-111	255	11	of	of	ADP
gujaf-111	255	12	debt	debt	NOUN
gujaf-111	255	13	on	on	ADP
gujaf-111	255	14	the	the	DET
gujaf-111	255	15	basis	basis	NOUN
gujaf-111	255	16	of	of	ADP
gujaf-111	255	17	information	information	NOUN
gujaf-111	255	18	asymmetry	asymmetry	NOUN
gujaf-111	255	19	.	.	PUNCT
gujaf-111	256	1	ross	ross	PROPN
gujaf-111	256	2	and	and	CCONJ
gujaf-111	256	3	jordan	jordan	PROPN
gujaf-111	256	4	(	(	PUNCT
gujaf-111	256	5	2019	2019	NUM
gujaf-111	256	6	)	)	PUNCT
gujaf-111	256	7	argued	argue	VERB
gujaf-111	256	8	that	that	SCONJ
gujaf-111	256	9	firms	firm	NOUN
gujaf-111	256	10	that	that	PRON
gujaf-111	256	11	have	have	VERB
gujaf-111	256	12	higher	high	ADJ
gujaf-111	256	13	proportion	proportion	NOUN
gujaf-111	256	14	of	of	ADP
gujaf-111	256	15	debt	debt	NOUN
gujaf-111	256	16	to	to	ADP
gujaf-111	256	17	equity	equity	NOUN
gujaf-111	256	18	depict	depict	NOUN
gujaf-111	256	19	higher	high	ADJ
gujaf-111	256	20	returns	return	NOUN
gujaf-111	256	21	than	than	ADP
gujaf-111	256	22	low	low	ADJ
gujaf-111	256	23	financial	financial	ADJ
gujaf-111	256	24	leverage	leverage	NOUN
gujaf-111	256	25	firms	firm	NOUN
gujaf-111	256	26	.	.	PUNCT
gujaf-111	257	1	this	this	PRON
gujaf-111	257	2	is	be	AUX
gujaf-111	257	3	because	because	SCONJ
gujaf-111	257	4	,	,	PUNCT
gujaf-111	257	5	as	as	SCONJ
gujaf-111	257	6	firms	firm	NOUN
gujaf-111	257	7	continue	continue	VERB
gujaf-111	257	8	to	to	PART
gujaf-111	257	9	borrow	borrow	VERB
gujaf-111	257	10	,	,	PUNCT
gujaf-111	257	11	they	they	PRON
gujaf-111	257	12	are	be	AUX
gujaf-111	257	13	sending	send	VERB
gujaf-111	257	14	signal	signal	NOUN
gujaf-111	257	15	to	to	ADP
gujaf-111	257	16	the	the	DET
gujaf-111	257	17	market	market	NOUN
gujaf-111	257	18	that	that	SCONJ
gujaf-111	257	19	they	they	PRON
gujaf-111	257	20	are	be	AUX
gujaf-111	257	21	capable	capable	ADJ
gujaf-111	257	22	of	of	ADP
gujaf-111	257	23	paying	pay	VERB
gujaf-111	257	24	interest	interest	NOUN
gujaf-111	257	25	and	and	CCONJ
gujaf-111	257	26	have	have	VERB
gujaf-111	257	27	many	many	ADJ
gujaf-111	257	28	investment	investment	NOUN
gujaf-111	257	29	opportunities	opportunity	NOUN
gujaf-111	257	30	.	.	PUNCT
gujaf-111	258	1	consequently	consequently	ADV
gujaf-111	258	2	,	,	PUNCT
gujaf-111	258	3	the	the	DET
gujaf-111	258	4	market	market	NOUN
gujaf-111	258	5	would	would	AUX
gujaf-111	258	6	interpret	interpret	VERB
gujaf-111	258	7	the	the	DET
gujaf-111	258	8	signal	signal	NOUN
gujaf-111	258	9	positively	positively	ADV
gujaf-111	258	10	and	and	CCONJ
gujaf-111	258	11	increase	increase	VERB
gujaf-111	258	12	the	the	DET
gujaf-111	258	13	firm	firm	ADJ
gujaf-111	258	14	share	share	NOUN
gujaf-111	258	15	prices	price	NOUN
gujaf-111	258	16	.	.	PUNCT
gujaf-111	259	1	3	3	X
gujaf-111	259	2	.	.	X
gujaf-111	259	3	methodology	methodology	NOUN
gujaf-111	259	4	and	and	CCONJ
gujaf-111	259	5	data	datum	NOUN
gujaf-111	259	6	this	this	DET
gujaf-111	259	7	section	section	NOUN
gujaf-111	259	8	provided	provide	VERB
gujaf-111	259	9	information	information	NOUN
gujaf-111	259	10	about	about	ADP
gujaf-111	259	11	the	the	DET
gujaf-111	259	12	population	population	NOUN
gujaf-111	259	13	of	of	ADP
gujaf-111	259	14	the	the	DET
gujaf-111	259	15	study	study	NOUN
gujaf-111	259	16	,	,	PUNCT
gujaf-111	259	17	source	source	NOUN
gujaf-111	259	18	and	and	CCONJ
gujaf-111	259	19	method	method	NOUN
gujaf-111	259	20	of	of	ADP
gujaf-111	259	21	data	datum	NOUN
gujaf-111	259	22	collection	collection	NOUN
gujaf-111	259	23	,	,	PUNCT
gujaf-111	259	24	tools	tool	NOUN
gujaf-111	259	25	and	and	CCONJ
gujaf-111	259	26	techniques	technique	NOUN
gujaf-111	259	27	for	for	ADP
gujaf-111	259	28	data	datum	NOUN
gujaf-111	259	29	analysis	analysis	NOUN
gujaf-111	259	30	,	,	PUNCT
gujaf-111	259	31	and	and	CCONJ
gujaf-111	259	32	model	model	NOUN
gujaf-111	259	33	specification	specification	NOUN
gujaf-111	259	34	and	and	CCONJ
gujaf-111	259	35	measurement	measurement	NOUN
gujaf-111	259	36	.	.	PUNCT
gujaf-111	260	1	all	all	DET
gujaf-111	260	2	the	the	DET
gujaf-111	260	3	177	177	NUM
gujaf-111	260	4	companies	company	NOUN
gujaf-111	260	5	listed	list	VERB
gujaf-111	260	6	in	in	ADP
gujaf-111	260	7	the	the	DET
gujaf-111	260	8	nigeria	nigeria	PROPN
gujaf-111	260	9	capital	capital	NOUN
gujaf-111	260	10	market	market	NOUN
gujaf-111	260	11	are	be	AUX
gujaf-111	260	12	the	the	DET
gujaf-111	260	13	population	population	NOUN
gujaf-111	260	14	of	of	ADP
gujaf-111	260	15	this	this	DET
gujaf-111	260	16	study	study	NOUN
gujaf-111	260	17	.	.	PUNCT
gujaf-111	261	1	however	however	ADV
gujaf-111	261	2	,	,	PUNCT
gujaf-111	261	3	filter	filter	NOUN
gujaf-111	261	4	was	be	AUX
gujaf-111	261	5	employed	employ	VERB
gujaf-111	261	6	to	to	PART
gujaf-111	261	7	reach	reach	VERB
gujaf-111	261	8	the	the	DET
gujaf-111	261	9	adjusted	adjust	VERB
gujaf-111	261	10	population	population	NOUN
gujaf-111	261	11	103	103	NUM
gujaf-111	261	12	firms	firm	NOUN
gujaf-111	261	13	.	.	PUNCT
gujaf-111	262	1	the	the	DET
gujaf-111	262	2	filtering	filter	VERB
gujaf-111	262	3	criteria	criterion	NOUN
gujaf-111	262	4	were	be	AUX
gujaf-111	262	5	;	;	PUNCT
gujaf-111	262	6	firms	firm	NOUN
gujaf-111	262	7	would	would	AUX
gujaf-111	262	8	have	have	VERB
gujaf-111	262	9	to	to	PART
gujaf-111	262	10	listed	list	VERB
gujaf-111	262	11	and	and	CCONJ
gujaf-111	262	12	not	not	PART
gujaf-111	262	13	delisted	delist	VERB
gujaf-111	262	14	between	between	ADP
gujaf-111	262	15	the	the	DET
gujaf-111	262	16	period	period	NOUN
gujaf-111	262	17	of	of	ADP
gujaf-111	262	18	the	the	DET
gujaf-111	262	19	study	study	NOUN
gujaf-111	262	20	,	,	PUNCT
gujaf-111	262	21	december	december	PROPN
gujaf-111	262	22	2010	2010	NUM
gujaf-111	262	23	and	and	CCONJ
gujaf-111	262	24	january	january	PROPN
gujaf-111	262	25	2018	2018	NUM
gujaf-111	262	26	.	.	PUNCT
gujaf-111	263	1	also	also	ADV
gujaf-111	263	2	,	,	PUNCT
gujaf-111	263	3	the	the	DET
gujaf-111	263	4	firms	firm	NOUN
gujaf-111	263	5	would	would	AUX
gujaf-111	263	6	have	have	VERB
gujaf-111	263	7	to	to	PART
gujaf-111	263	8	have	have	VERB
gujaf-111	263	9	their	their	PRON
gujaf-111	263	10	share	share	NOUN
gujaf-111	263	11	prices	price	NOUN
gujaf-111	263	12	available	available	ADJ
gujaf-111	263	13	within	within	ADP
gujaf-111	263	14	the	the	DET
gujaf-111	263	15	period	period	NOUN
gujaf-111	263	16	.	.	PUNCT
gujaf-111	264	1	the	the	DET
gujaf-111	264	2	period	period	NOUN
gujaf-111	264	3	was	be	AUX
gujaf-111	264	4	selected	select	VERB
gujaf-111	264	5	to	to	PART
gujaf-111	264	6	cover	cover	VERB
gujaf-111	264	7	the	the	DET
gujaf-111	264	8	period	period	NOUN
gujaf-111	264	9	of	of	ADP
gujaf-111	264	10	high	high	ADJ
gujaf-111	264	11	decline	decline	NOUN
gujaf-111	264	12	of	of	ADP
gujaf-111	264	13	stock	stock	NOUN
gujaf-111	264	14	performances	performance	NOUN
gujaf-111	264	15	in	in	ADP
gujaf-111	264	16	the	the	DET
gujaf-111	264	17	capital	capital	NOUN
gujaf-111	264	18	market	market	NOUN
gujaf-111	264	19	.	.	PUNCT
gujaf-111	265	1	furthermore	furthermore	ADV
gujaf-111	265	2	,	,	PUNCT
gujaf-111	265	3	the	the	DET
gujaf-111	265	4	procedure	procedure	NOUN
gujaf-111	265	5	for	for	ADP
gujaf-111	265	6	the	the	DET
gujaf-111	265	7	grouping	grouping	NOUN
gujaf-111	265	8	mentioned	mention	VERB
gujaf-111	265	9	in	in	ADP
gujaf-111	265	10	the	the	DET
gujaf-111	265	11	introductory	introductory	ADJ
gujaf-111	265	12	section	section	NOUN
gujaf-111	265	13	is	be	AUX
gujaf-111	265	14	as	as	SCONJ
gujaf-111	265	15	follow	follow	VERB
gujaf-111	265	16	;	;	PUNCT
gujaf-111	265	17	the	the	DET
gujaf-111	265	18	average	average	ADJ
gujaf-111	265	19	financial	financial	ADJ
gujaf-111	265	20	leverage	leverage	NOUN
gujaf-111	265	21	of	of	ADP
gujaf-111	265	22	two	two	NUM
gujaf-111	265	23	periods	period	NOUN
gujaf-111	265	24	(	(	PUNCT
gujaf-111	265	25	december	december	PROPN
gujaf-111	265	26	2010	2010	NUM
gujaf-111	265	27	and	and	CCONJ
gujaf-111	265	28	january	january	PROPN
gujaf-111	265	29	2018	2018	NUM
gujaf-111	265	30	)	)	PUNCT
gujaf-111	265	31	were	be	AUX
gujaf-111	265	32	taken	take	VERB
gujaf-111	265	33	to	to	PART
gujaf-111	265	34	obtain	obtain	VERB
gujaf-111	265	35	the	the	DET
gujaf-111	265	36	median	median	NOUN
gujaf-111	265	37	,	,	PUNCT
gujaf-111	265	38	and	and	CCONJ
gujaf-111	265	39	the	the	DET
gujaf-111	265	40	average	average	ADJ
gujaf-111	265	41	stock	stock	NOUN
gujaf-111	265	42	returns	return	NOUN
gujaf-111	265	43	of	of	ADP
gujaf-111	265	44	all	all	DET
gujaf-111	265	45	the	the	DET
gujaf-111	265	46	companies	company	NOUN
gujaf-111	265	47	were	be	AUX
gujaf-111	265	48	separated	separate	VERB
gujaf-111	265	49	in	in	ADP
gujaf-111	265	50	low	low	ADJ
gujaf-111	265	51	and	and	CCONJ
gujaf-111	265	52	high	high	ADJ
gujaf-111	265	53	financial	financial	ADJ
gujaf-111	265	54	leverage	leverage	NOUN
gujaf-111	265	55	based	base	VERB
gujaf-111	265	56	on	on	ADP
gujaf-111	265	57	the	the	DET
gujaf-111	265	58	median	median	ADJ
gujaf-111	265	59	figure	figure	NOUN
gujaf-111	265	60	.	.	PUNCT
gujaf-111	266	1	the	the	DET
gujaf-111	266	2	reason	reason	NOUN
gujaf-111	266	3	is	be	AUX
gujaf-111	266	4	to	to	PART
gujaf-111	266	5	capture	capture	VERB
gujaf-111	266	6	the	the	DET
gujaf-111	266	7	differences	difference	NOUN
gujaf-111	266	8	across	across	ADP
gujaf-111	266	9	the	the	DET
gujaf-111	266	10	various	various	ADJ
gujaf-111	266	11	groups	group	NOUN
gujaf-111	266	12	.	.	PUNCT
gujaf-111	267	1	the	the	DET
gujaf-111	267	2	study	study	NOUN
gujaf-111	267	3	extracted	extract	VERB
gujaf-111	267	4	secondary	secondary	ADJ
gujaf-111	267	5	data	datum	NOUN
gujaf-111	267	6	from	from	ADP
gujaf-111	267	7	bloomberg	bloomberg	PROPN
gujaf-111	267	8	terminal	terminal	PROPN
gujaf-111	267	9	due	due	ADP
gujaf-111	267	10	to	to	ADP
gujaf-111	267	11	the	the	DET
gujaf-111	267	12	lack	lack	NOUN
gujaf-111	267	13	of	of	ADP
gujaf-111	267	14	availability	availability	NOUN
gujaf-111	267	15	of	of	ADP
gujaf-111	267	16	certain	certain	ADJ
gujaf-111	267	17	information	information	NOUN
gujaf-111	267	18	(	(	PUNCT
gujaf-111	267	19	share	share	NOUN
gujaf-111	267	20	price	price	NOUN
gujaf-111	267	21	)	)	PUNCT
gujaf-111	267	22	in	in	ADP
gujaf-111	267	23	firms	firm	NOUN
gujaf-111	267	24	’	'	PUNCT
gujaf-111	267	25	annual	annual	ADJ
gujaf-111	267	26	report	report	NOUN
gujaf-111	267	27	.	.	PUNCT
gujaf-111	268	1	the	the	DET
gujaf-111	268	2	data	datum	NOUN
gujaf-111	268	3	extracted	extract	VERB
gujaf-111	268	4	directly	directly	ADV
gujaf-111	268	5	from	from	ADP
gujaf-111	268	6	bloomberg	bloomberg	PROPN
gujaf-111	268	7	were	be	AUX
gujaf-111	268	8	share	share	NOUN
gujaf-111	268	9	prices	price	NOUN
gujaf-111	268	10	and	and	CCONJ
gujaf-111	268	11	financial	financial	ADJ
gujaf-111	268	12	leverage	leverage	NOUN
gujaf-111	268	13	.	.	PUNCT
gujaf-111	269	1	the	the	DET
gujaf-111	269	2	study	study	NOUN
gujaf-111	269	3	employed	employ	VERB
gujaf-111	269	4	ztest	zt	ADJ
gujaf-111	269	5	analysis	analysis	NOUN
gujaf-111	269	6	and	and	CCONJ
gujaf-111	269	7	cross	cross	VERB
gujaf-111	269	8	sectional	sectional	ADJ
gujaf-111	269	9	regression	regression	NOUN
gujaf-111	269	10	as	as	ADP
gujaf-111	269	11	techniques	technique	NOUN
gujaf-111	269	12	for	for	ADP
gujaf-111	269	13	data	datum	NOUN
gujaf-111	269	14	analysis	analysis	NOUN
gujaf-111	269	15	.	.	PUNCT
gujaf-111	270	1	the	the	DET
gujaf-111	270	2	use	use	NOUN
gujaf-111	270	3	of	of	ADP
gujaf-111	270	4	z	z	NOUN
gujaf-111	270	5	-	-	PUNCT
gujaf-111	270	6	test	test	NOUN
gujaf-111	270	7	analysis	analysis	NOUN
gujaf-111	270	8	was	be	AUX
gujaf-111	270	9	to	to	PART
gujaf-111	270	10	see	see	VERB
gujaf-111	270	11	the	the	DET
gujaf-111	270	12	differences	difference	NOUN
gujaf-111	270	13	across	across	ADP
gujaf-111	270	14	the	the	DET
gujaf-111	270	15	two	two	NUM
gujaf-111	270	16	groups	group	NOUN
gujaf-111	270	17	(	(	PUNCT
gujaf-111	270	18	low	low	ADJ
gujaf-111	270	19	and	and	CCONJ
gujaf-111	270	20	high	high	ADJ
gujaf-111	270	21	financial	financial	ADJ
gujaf-111	270	22	leverage	leverage	NOUN
gujaf-111	270	23	)	)	PUNCT
gujaf-111	270	24	.	.	PUNCT
gujaf-111	271	1	the	the	DET
gujaf-111	271	2	cross	cross	NOUN
gujaf-111	271	3	section	section	NOUN
gujaf-111	271	4	is	be	AUX
gujaf-111	271	5	because	because	SCONJ
gujaf-111	271	6	the	the	DET
gujaf-111	271	7	averages	average	NOUN
gujaf-111	271	8	of	of	ADP
gujaf-111	271	9	the	the	DET
gujaf-111	271	10	companies	company	NOUN
gujaf-111	271	11	’	'	PUNCT
gujaf-111	271	12	return	return	NOUN
gujaf-111	271	13	do	do	AUX
gujaf-111	271	14	not	not	PART
gujaf-111	271	15	entail	entail	VERB
gujaf-111	271	16	time	time	NOUN
gujaf-111	271	17	series	series	NOUN
gujaf-111	271	18	.	.	PUNCT
gujaf-111	272	1	table	table	NOUN
gujaf-111	272	2	1	1	NUM
gujaf-111	272	3	:	:	PUNCT
gujaf-111	272	4	variable	variable	ADJ
gujaf-111	272	5	definitions	definition	NOUN
gujaf-111	272	6	and	and	CCONJ
gujaf-111	272	7	measurement	measurement	NOUN
gujaf-111	272	8	variable	variable	ADJ
gujaf-111	272	9	name	name	NOUN
gujaf-111	272	10	type	type	NOUN
gujaf-111	272	11	measurement	measurement	NOUN
gujaf-111	272	12	source	source	NOUN
gujaf-111	272	13	8	8	NUM
gujaf-111	272	14	monthly	monthly	ADJ
gujaf-111	272	15	stock	stock	NOUN
gujaf-111	272	16	return	return	NOUN
gujaf-111	272	17	(	(	PUNCT
gujaf-111	272	18	rjt	rjt	NOUN
gujaf-111	272	19	)	)	PUNCT
gujaf-111	272	20	dependent	dependent	PROPN
gujaf-111	272	21	j	j	PROPN
gujaf-111	272	22	’s	’s	PART
gujaf-111	272	23	stock	stock	NOUN
gujaf-111	272	24	closing	closing	NOUN
gujaf-111	272	25	gprices	gprice	NOUN
gujaf-111	272	26	at	at	ADP
gujaf-111	272	27	the	the	DET
gujaf-111	272	28	last	last	ADJ
gujaf-111	272	29	trading	trading	NOUN
gujaf-111	272	30	day	day	NOUN
gujaf-111	272	31	of	of	ADP
gujaf-111	272	32	the	the	DET
gujaf-111	272	33	months	month	NOUN
gujaf-111	272	34	t	t	PROPN
gujaf-111	272	35	and	and	CCONJ
gujaf-111	272	36	t-1	t-1	PROPN
gujaf-111	272	37	respectively	respectively	ADV
gujaf-111	272	38	and	and	CCONJ
gujaf-111	272	39	djt	djt	PROPN
gujaf-111	272	40	is	be	AUX
gujaf-111	272	41	the	the	DET
gujaf-111	272	42	dividend	dividend	NOUN
gujaf-111	272	43	per	per	ADP
gujaf-111	272	44	share	share	NOUN
gujaf-111	272	45	paid	pay	VERB
gujaf-111	272	46	by	by	ADP
gujaf-111	272	47	company	company	PROPN
gujaf-111	272	48	j	j	PROPN
gujaf-111	272	49	to	to	ADP
gujaf-111	272	50	its	its	PRON
gujaf-111	272	51	common	common	ADJ
gujaf-111	272	52	stockholders	stockholder	NOUN
gujaf-111	272	53	during	during	ADP
gujaf-111	272	54	the	the	DET
gujaf-111	272	55	month	month	NOUN
gujaf-111	272	56	t.	t.	PROPN
gujaf-111	272	57	adjusted	adjust	VERB
gujaf-111	272	58	closing	closing	NOUN
gujaf-111	272	59	prices	price	NOUN
gujaf-111	272	60	was	be	AUX
gujaf-111	272	61	used	use	VERB
gujaf-111	272	62	to	to	PART
gujaf-111	272	63	account	account	VERB
gujaf-111	272	64	for	for	ADP
gujaf-111	272	65	dividend	dividend	NOUN
gujaf-111	272	66	effect	effect	NOUN
gujaf-111	272	67	elliot	elliot	PROPN
gujaf-111	272	68	(	(	PUNCT
gujaf-111	272	69	1978	1978	NUM
gujaf-111	272	70	)	)	PUNCT
gujaf-111	272	71	financial	financial	ADJ
gujaf-111	272	72	leverage	leverage	NOUN
gujaf-111	272	73	independent	independent	ADJ
gujaf-111	272	74	total	total	ADJ
gujaf-111	272	75	debt	debt	NOUN
gujaf-111	272	76	/	/	SYM
gujaf-111	272	77	total	total	NOUN
gujaf-111	272	78	asset	asset	NOUN
gujaf-111	272	79	frank	frank	ADJ
gujaf-111	272	80	and	and	CCONJ
gujaf-111	272	81	goyal	goyal	PROPN
gujaf-111	272	82	(	(	PUNCT
gujaf-111	272	83	2014	2014	NUM
gujaf-111	272	84	)	)	PUNCT
gujaf-111	272	85	firm	firm	ADJ
gujaf-111	272	86	size	size	NOUN
gujaf-111	272	87	(	(	PUNCT
gujaf-111	272	88	s	s	NOUN
gujaf-111	272	89	)	)	PUNCT
gujaf-111	272	90	independent	independent	ADJ
gujaf-111	272	91	/	/	SYM
gujaf-111	272	92	control	control	NOUN
gujaf-111	272	93	price	price	NOUN
gujaf-111	272	94	*	*	PUNCT
gujaf-111	272	95	total	total	ADJ
gujaf-111	272	96	number	number	NOUN
gujaf-111	272	97	of	of	ADP
gujaf-111	272	98	outstanding	outstanding	ADJ
gujaf-111	272	99	shares	share	NOUN
gujaf-111	272	100	=	=	NOUN
gujaf-111	272	101	market	market	NOUN
gujaf-111	272	102	capitalization	capitalization	NOUN
gujaf-111	272	103	fama	fama	NOUN
gujaf-111	272	104	and	and	CCONJ
gujaf-111	272	105	french	french	ADJ
gujaf-111	272	106	(	(	PUNCT
gujaf-111	272	107	2015	2015	NUM
gujaf-111	272	108	)	)	PUNCT
gujaf-111	272	109	source	source	NOUN
gujaf-111	272	110	:	:	PUNCT
gujaf-111	272	111	authors	author	NOUN
gujaf-111	272	112	,	,	PUNCT
gujaf-111	272	113	2021	2021	NUM
gujaf-111	272	114	model	model	NOUN
gujaf-111	272	115	specification	specification	NOUN
gujaf-111	272	116	the	the	DET
gujaf-111	272	117	model	model	NOUN
gujaf-111	272	118	took	take	VERB
gujaf-111	272	119	the	the	DET
gujaf-111	272	120	following	follow	VERB
gujaf-111	272	121	form	form	NOUN
gujaf-111	272	122	:	:	PUNCT
gujaf-111	272	123	srtit	srtit	NOUN
gujaf-111	272	124	=	=	SYM
gujaf-111	273	1	β0	β0	PROPN
gujaf-111	273	2	+	+	CCONJ
gujaf-111	273	3	β1flit	β1flit	NOUN
gujaf-111	274	1	+	+	CCONJ
gujaf-111	274	2	β2fsit	β2fsit	X
gujaf-111	274	3	+	+	CCONJ
gujaf-111	274	4	εit	εit	VERB
gujaf-111	274	5	.	.	PUNCT
gujaf-111	275	1	where	where	SCONJ
gujaf-111	275	2	:	:	PUNCT
gujaf-111	275	3	srtit	srtit	NOUN
gujaf-111	275	4	represents	represent	VERB
gujaf-111	275	5	stock	stock	NOUN
gujaf-111	275	6	returns	return	NOUN
gujaf-111	275	7	,	,	PUNCT
gujaf-111	275	8	β0	β0	ADP
gujaf-111	275	9	being	be	AUX
gujaf-111	275	10	the	the	DET
gujaf-111	275	11	constant	constant	ADJ
gujaf-111	275	12	and	and	CCONJ
gujaf-111	275	13	β1	β1	PROPN
gujaf-111	275	14	and	and	CCONJ
gujaf-111	275	15	β2	β2	NOUN
gujaf-111	275	16	are	be	AUX
gujaf-111	275	17	coefficients	coefficient	NOUN
gujaf-111	275	18	for	for	ADP
gujaf-111	275	19	financial	financial	ADJ
gujaf-111	275	20	leverage	leverage	NOUN
gujaf-111	275	21	and	and	CCONJ
gujaf-111	275	22	firm	firm	ADJ
gujaf-111	275	23	size	size	NOUN
gujaf-111	275	24	respectively	respectively	ADV
gujaf-111	275	25	.	.	PUNCT
gujaf-111	276	1	finally	finally	ADV
gujaf-111	276	2	,	,	PUNCT
gujaf-111	276	3	εit	εit	PROPN
gujaf-111	276	4	captures	capture	VERB
gujaf-111	276	5	the	the	DET
gujaf-111	276	6	stochastic	stochastic	ADJ
gujaf-111	276	7	disturbance	disturbance	NOUN
gujaf-111	276	8	(	(	PUNCT
gujaf-111	276	9	the	the	DET
gujaf-111	276	10	error	error	NOUN
gujaf-111	276	11	term	term	NOUN
gujaf-111	276	12	)	)	PUNCT
gujaf-111	276	13	.	.	PUNCT
gujaf-111	277	1	firm	firm	ADJ
gujaf-111	277	2	size	size	NOUN
gujaf-111	277	3	is	be	AUX
gujaf-111	277	4	a	a	DET
gujaf-111	277	5	control	control	NOUN
gujaf-111	277	6	variable	variable	NOUN
gujaf-111	277	7	that	that	PRON
gujaf-111	277	8	was	be	AUX
gujaf-111	277	9	introduced	introduce	VERB
gujaf-111	277	10	to	to	PART
gujaf-111	277	11	improve	improve	VERB
gujaf-111	277	12	the	the	DET
gujaf-111	277	13	fitness	fitness	NOUN
gujaf-111	277	14	of	of	ADP
gujaf-111	277	15	the	the	DET
gujaf-111	277	16	model	model	NOUN
gujaf-111	277	17	.	.	PUNCT
gujaf-111	278	1	hence	hence	ADV
gujaf-111	278	2	,	,	PUNCT
gujaf-111	278	3	it	it	PRON
gujaf-111	278	4	would	would	AUX
gujaf-111	278	5	not	not	PART
gujaf-111	278	6	be	be	AUX
gujaf-111	278	7	interpreted	interpret	VERB
gujaf-111	278	8	.	.	PUNCT
gujaf-111	279	1	4	4	X
gujaf-111	279	2	.	.	NOUN
gujaf-111	279	3	results	result	NOUN
gujaf-111	279	4	and	and	CCONJ
gujaf-111	279	5	discussion	discussion	NOUN
gujaf-111	279	6	this	this	DET
gujaf-111	279	7	section	section	NOUN
gujaf-111	279	8	provides	provide	VERB
gujaf-111	279	9	descriptive	descriptive	ADJ
gujaf-111	279	10	analysis	analysis	NOUN
gujaf-111	279	11	,	,	PUNCT
gujaf-111	279	12	inferential	inferential	ADJ
gujaf-111	279	13	analysis	analysis	NOUN
gujaf-111	279	14	and	and	CCONJ
gujaf-111	279	15	discussion	discussion	NOUN
gujaf-111	279	16	about	about	ADP
gujaf-111	279	17	the	the	DET
gujaf-111	279	18	outcome	outcome	NOUN
gujaf-111	279	19	of	of	ADP
gujaf-111	279	20	the	the	DET
gujaf-111	279	21	study	study	NOUN
gujaf-111	279	22	.	.	PUNCT
gujaf-111	280	1	table2	table2	NOUN
gujaf-111	280	2	:	:	PUNCT
gujaf-111	280	3	descriptive	descriptive	ADJ
gujaf-111	280	4	statistics	statistic	NOUN
gujaf-111	280	5	variable	variable	ADJ
gujaf-111	280	6	observation	observation	NOUN
gujaf-111	280	7	mean	mean	VERB
gujaf-111	280	8	standard	standard	ADJ
gujaf-111	280	9	deviation	deviation	NOUN
gujaf-111	280	10	minimum	minimum	ADJ
gujaf-111	280	11	maximum	maximum	ADJ
gujaf-111	280	12	skewness	skewness	NOUN
gujaf-111	280	13	kurtosis	kurtosis	VERB
gujaf-111	280	14	stock	stock	NOUN
gujaf-111	280	15	returns	return	NOUN
gujaf-111	280	16	103	103	NUM
gujaf-111	280	17	0.38	0.38	NUM
gujaf-111	280	18	%	%	NOUN
gujaf-111	280	19	1.5	1.5	NUM
gujaf-111	280	20	%	%	NOUN
gujaf-111	280	21	-3.2	-3.2	PROPN
gujaf-111	280	22	%	%	NOUN
gujaf-111	280	23	4.6	4.6	NUM
gujaf-111	280	24	%	%	NOUN
gujaf-111	280	25	0.1099	0.1099	NUM
gujaf-111	280	26	0.1510	0.1510	NUM
gujaf-111	280	27	financial	financial	ADJ
gujaf-111	280	28	leverage	leverage	NOUN
gujaf-111	280	29	103	103	NUM
gujaf-111	280	30	5.4256	5.4256	NUM
gujaf-111	280	31	8.1697	8.1697	NUM
gujaf-111	280	32	1.3717	1.3717	NUM
gujaf-111	280	33	61.004	61.004	NUM
gujaf-111	280	34	0.0000	0.0000	NUM
gujaf-111	280	35	0.0000	0.0000	NUM
gujaf-111	280	36	source	source	NOUN
gujaf-111	280	37	:	:	PUNCT
gujaf-111	280	38	stata	stata	NOUN
gujaf-111	280	39	output	output	NOUN
gujaf-111	280	40	,	,	PUNCT
gujaf-111	280	41	2021	2021	NUM
gujaf-111	280	42	table	table	NOUN
gujaf-111	280	43	2	2	NUM
gujaf-111	280	44	above	above	ADV
gujaf-111	280	45	reveals	reveal	VERB
gujaf-111	280	46	the	the	DET
gujaf-111	280	47	descriptive	descriptive	ADJ
gujaf-111	280	48	statistics	statistic	NOUN
gujaf-111	280	49	of	of	ADP
gujaf-111	280	50	the	the	DET
gujaf-111	280	51	collected	collect	VERB
gujaf-111	280	52	data	datum	NOUN
gujaf-111	280	53	.	.	PUNCT
gujaf-111	281	1	the	the	DET
gujaf-111	281	2	observation	observation	NOUN
gujaf-111	281	3	is	be	AUX
gujaf-111	281	4	103	103	NUM
gujaf-111	281	5	,	,	PUNCT
gujaf-111	281	6	which	which	PRON
gujaf-111	281	7	is	be	AUX
gujaf-111	281	8	the	the	DET
gujaf-111	281	9	adjusted	adjusted	ADJ
gujaf-111	281	10	population	population	NOUN
gujaf-111	281	11	.	.	PUNCT
gujaf-111	282	1	the	the	DET
gujaf-111	282	2	mean	mean	NOUN
gujaf-111	282	3	of	of	ADP
gujaf-111	282	4	the	the	DET
gujaf-111	282	5	average	average	ADJ
gujaf-111	282	6	monthly	monthly	ADJ
gujaf-111	282	7	stock	stock	NOUN
gujaf-111	282	8	return	return	NOUN
gujaf-111	282	9	is	be	AUX
gujaf-111	282	10	0.38	0.38	NUM
gujaf-111	282	11	%	%	NOUN
gujaf-111	282	12	.	.	PUNCT
gujaf-111	283	1	the	the	DET
gujaf-111	283	2	minimum	minimum	ADJ
gujaf-111	283	3	stock	stock	NOUN
gujaf-111	283	4	return	return	NOUN
gujaf-111	283	5	is	be	AUX
gujaf-111	283	6	-3.2	-3.2	PROPN
gujaf-111	283	7	%	%	NOUN
gujaf-111	283	8	,	,	PUNCT
gujaf-111	283	9	which	which	PRON
gujaf-111	283	10	is	be	AUX
gujaf-111	283	11	the	the	DET
gujaf-111	283	12	stock	stock	NOUN
gujaf-111	283	13	of	of	ADP
gujaf-111	283	14	morison	morison	PROPN
gujaf-111	283	15	nl	nl	PROPN
gujaf-111	283	16	equity	equity	PROPN
gujaf-111	283	17	.	.	PUNCT
gujaf-111	284	1	the	the	DET
gujaf-111	284	2	maximum	maximum	ADJ
gujaf-111	284	3	stock	stock	NOUN
gujaf-111	284	4	return	return	NOUN
gujaf-111	284	5	is	be	AUX
gujaf-111	284	6	4.6	4.6	NUM
gujaf-111	284	7	%	%	NOUN
gujaf-111	284	8	,	,	PUNCT
gujaf-111	284	9	representing	represent	VERB
gujaf-111	284	10	fortismf	fortismf	PROPN
gujaf-111	284	11	nl	nl	PROPN
gujaf-111	284	12	equity	equity	NOUN
gujaf-111	284	13	stock	stock	NOUN
gujaf-111	284	14	.	.	PUNCT
gujaf-111	285	1	the	the	DET
gujaf-111	285	2	standard	standard	ADJ
gujaf-111	285	3	deviation	deviation	NOUN
gujaf-111	285	4	is	be	AUX
gujaf-111	285	5	1.5	1.5	NUM
gujaf-111	285	6	%	%	NOUN
gujaf-111	285	7	,	,	PUNCT
gujaf-111	285	8	which	which	PRON
gujaf-111	285	9	is	be	AUX
gujaf-111	285	10	a	a	DET
gujaf-111	285	11	value	value	NOUN
gujaf-111	285	12	not	not	PART
gujaf-111	285	13	far	far	ADV
gujaf-111	285	14	away	away	ADV
gujaf-111	285	15	from	from	ADP
gujaf-111	285	16	the	the	DET
gujaf-111	285	17	mean	mean	ADJ
gujaf-111	285	18	0.38	0.38	NUM
gujaf-111	285	19	%	%	NOUN
gujaf-111	285	20	,	,	PUNCT
gujaf-111	285	21	indicating	indicate	VERB
gujaf-111	285	22	normality	normality	NOUN
gujaf-111	285	23	of	of	ADP
gujaf-111	285	24	the	the	DET
gujaf-111	285	25	variable	variable	ADJ
gujaf-111	285	26	distribution	distribution	NOUN
gujaf-111	285	27	.	.	PUNCT
gujaf-111	286	1	to	to	PART
gujaf-111	286	2	further	far	ADV
gujaf-111	286	3	confirm	confirm	VERB
gujaf-111	286	4	normality	normality	NOUN
gujaf-111	286	5	of	of	ADP
gujaf-111	286	6	the	the	DET
gujaf-111	286	7	variable	variable	ADJ
gujaf-111	286	8	distribution	distribution	NOUN
gujaf-111	286	9	,	,	PUNCT
gujaf-111	286	10	the	the	DET
gujaf-111	286	11	9	9	NUM
gujaf-111	286	12	skewness	skewness	NOUN
gujaf-111	286	13	and	and	CCONJ
gujaf-111	286	14	kurtosis	kurtosis	NOUN
gujaf-111	286	15	of	of	ADP
gujaf-111	286	16	stock	stock	NOUN
gujaf-111	286	17	return	return	NOUN
gujaf-111	286	18	are	be	AUX
gujaf-111	286	19	below	below	ADP
gujaf-111	286	20	the	the	DET
gujaf-111	286	21	threshold	threshold	NOUN
gujaf-111	286	22	of	of	ADP
gujaf-111	286	23	0	0	NUM
gujaf-111	286	24	and	and	CCONJ
gujaf-111	286	25	3	3	NUM
gujaf-111	286	26	respectively	respectively	ADV
gujaf-111	286	27	(	(	PUNCT
gujaf-111	286	28	jammalamadaka	jammalamadaka	PROPN
gujaf-111	286	29	,	,	PUNCT
gujaf-111	286	30	taufer	taufer	NOUN
gujaf-111	286	31	,	,	PUNCT
gujaf-111	286	32	&	&	CCONJ
gujaf-111	286	33	terdik	terdik	VERB
gujaf-111	286	34	,	,	PUNCT
gujaf-111	286	35	2021	2021	NUM
gujaf-111	286	36	)	)	PUNCT
gujaf-111	286	37	.	.	PUNCT
gujaf-111	287	1	the	the	DET
gujaf-111	287	2	table	table	NOUN
gujaf-111	287	3	2	2	NUM
gujaf-111	287	4	also	also	ADV
gujaf-111	287	5	shows	show	VERB
gujaf-111	287	6	that	that	SCONJ
gujaf-111	287	7	the	the	DET
gujaf-111	287	8	average	average	ADJ
gujaf-111	287	9	financial	financial	ADJ
gujaf-111	287	10	leverage	leverage	NOUN
gujaf-111	287	11	ratio	ratio	NOUN
gujaf-111	287	12	is	be	AUX
gujaf-111	287	13	5.4256	5.4256	NUM
gujaf-111	287	14	.	.	PUNCT
gujaf-111	288	1	the	the	DET
gujaf-111	288	2	minimum	minimum	NOUN
gujaf-111	288	3	is	be	AUX
gujaf-111	288	4	1.3717	1.3717	NUM
gujaf-111	288	5	and	and	CCONJ
gujaf-111	288	6	the	the	DET
gujaf-111	288	7	maximum	maximum	NOUN
gujaf-111	288	8	is	be	AUX
gujaf-111	288	9	61.004	61.004	NUM
gujaf-111	288	10	.	.	PUNCT
gujaf-111	289	1	the	the	DET
gujaf-111	289	2	company	company	NOUN
gujaf-111	289	3	representing	represent	VERB
gujaf-111	289	4	the	the	DET
gujaf-111	289	5	minimum	minimum	ADJ
gujaf-111	289	6	value	value	NOUN
gujaf-111	289	7	is	be	AUX
gujaf-111	289	8	champion	champion	NOUN
gujaf-111	289	9	nl	nl	PROPN
gujaf-111	289	10	equity	equity	NOUN
gujaf-111	289	11	.	.	PUNCT
gujaf-111	290	1	the	the	DET
gujaf-111	290	2	company	company	NOUN
gujaf-111	290	3	representing	represent	VERB
gujaf-111	290	4	the	the	DET
gujaf-111	290	5	maximum	maximum	ADJ
gujaf-111	290	6	value	value	NOUN
gujaf-111	290	7	is	be	AUX
gujaf-111	290	8	arbico	arbico	NOUN
gujaf-111	290	9	nl	nl	PROPN
gujaf-111	290	10	equity	equity	NOUN
gujaf-111	290	11	.	.	PUNCT
gujaf-111	291	1	the	the	DET
gujaf-111	291	2	standard	standard	ADJ
gujaf-111	291	3	deviation	deviation	NOUN
gujaf-111	291	4	of	of	ADP
gujaf-111	291	5	the	the	DET
gujaf-111	291	6	population	population	NOUN
gujaf-111	291	7	is	be	AUX
gujaf-111	291	8	8.1697	8.1697	NUM
gujaf-111	291	9	,	,	PUNCT
gujaf-111	291	10	which	which	PRON
gujaf-111	291	11	is	be	AUX
gujaf-111	291	12	a	a	DET
gujaf-111	291	13	figure	figure	NOUN
gujaf-111	291	14	not	not	PART
gujaf-111	291	15	far	far	ADV
gujaf-111	291	16	away	away	ADV
gujaf-111	291	17	from	from	ADP
gujaf-111	291	18	the	the	DET
gujaf-111	291	19	mean	mean	ADJ
gujaf-111	291	20	population	population	NOUN
gujaf-111	291	21	of	of	ADP
gujaf-111	291	22	5.4256	5.4256	NUM
gujaf-111	291	23	.	.	PUNCT
gujaf-111	292	1	the	the	DET
gujaf-111	292	2	lack	lack	NOUN
gujaf-111	292	3	of	of	ADP
gujaf-111	292	4	distance	distance	NOUN
gujaf-111	292	5	between	between	ADP
gujaf-111	292	6	the	the	DET
gujaf-111	292	7	mean	mean	ADJ
gujaf-111	292	8	and	and	CCONJ
gujaf-111	292	9	standard	standard	ADJ
gujaf-111	292	10	deviation	deviation	NOUN
gujaf-111	292	11	is	be	AUX
gujaf-111	292	12	an	an	DET
gujaf-111	292	13	indication	indication	NOUN
gujaf-111	292	14	that	that	SCONJ
gujaf-111	292	15	the	the	DET
gujaf-111	292	16	variable	variable	NOUN
gujaf-111	292	17	is	be	AUX
gujaf-111	292	18	normally	normally	ADV
gujaf-111	292	19	distributed	distribute	VERB
gujaf-111	292	20	.	.	PUNCT
gujaf-111	293	1	the	the	DET
gujaf-111	293	2	skewness	skewness	NOUN
gujaf-111	293	3	and	and	CCONJ
gujaf-111	293	4	kurtosis	kurtosis	VERB
gujaf-111	293	5	level	level	NOUN
gujaf-111	293	6	of	of	ADP
gujaf-111	293	7	financial	financial	ADJ
gujaf-111	293	8	leverage	leverage	NOUN
gujaf-111	293	9	are	be	AUX
gujaf-111	293	10	below	below	ADP
gujaf-111	293	11	0	0	NUM
gujaf-111	293	12	and	and	CCONJ
gujaf-111	293	13	3	3	NUM
gujaf-111	293	14	,	,	PUNCT
gujaf-111	293	15	indicating	indicate	VERB
gujaf-111	293	16	that	that	SCONJ
gujaf-111	293	17	the	the	DET
gujaf-111	293	18	variable	variable	NOUN
gujaf-111	293	19	is	be	AUX
gujaf-111	293	20	bell	bell	NOUN
gujaf-111	293	21	shaped	shape	VERB
gujaf-111	293	22	and	and	CCONJ
gujaf-111	293	23	there	there	PRON
gujaf-111	293	24	is	be	VERB
gujaf-111	293	25	not	not	PART
gujaf-111	293	26	outliers	outlier	NOUN
gujaf-111	293	27	amongst	amongst	ADP
gujaf-111	293	28	the	the	DET
gujaf-111	293	29	variable	variable	ADJ
gujaf-111	293	30	distribution	distribution	NOUN
gujaf-111	293	31	.	.	PUNCT
gujaf-111	294	1	table	table	NOUN
gujaf-111	294	2	3	3	NUM
gujaf-111	294	3	:	:	PUNCT
gujaf-111	294	4	summary	summary	NOUN
gujaf-111	294	5	of	of	ADP
gujaf-111	294	6	regression	regression	NOUN
gujaf-111	294	7	result	result	VERB
gujaf-111	294	8	stock	stock	NOUN
gujaf-111	294	9	returns	return	NOUN
gujaf-111	294	10	(	(	PUNCT
gujaf-111	294	11	srt	srt	NOUN
gujaf-111	294	12	)	)	PUNCT
gujaf-111	294	13	coefficients	coefficient	NOUN
gujaf-111	294	14	standard	standard	ADJ
gujaf-111	294	15	error	error	NOUN
gujaf-111	294	16	t	t	NOUN
gujaf-111	294	17	significance	significance	NOUN
gujaf-111	294	18	level	level	NOUN
gujaf-111	295	1	f	f	NOUN
gujaf-111	295	2	-	-	PUNCT
gujaf-111	295	3	statistics	statistic	NOUN
gujaf-111	295	4	0.09	0.09	NUM
gujaf-111	295	5	adjusted	adjust	VERB
gujaf-111	295	6	r	r	NOUN
gujaf-111	295	7	-	-	PUNCT
gujaf-111	295	8	squared	square	VERB
gujaf-111	295	9	0.03	0.03	NUM
gujaf-111	295	10	regression	regression	NOUN
gujaf-111	295	11	result	result	VERB
gujaf-111	295	12	financial	financial	ADJ
gujaf-111	295	13	leverage	leverage	NOUN
gujaf-111	295	14	(	(	PUNCT
gujaf-111	295	15	fl	fl	NOUN
gujaf-111	295	16	)	)	PUNCT
gujaf-111	295	17	-0.0003	-0.0003	NOUN
gujaf-111	295	18	0.0002	0.0002	NUM
gujaf-111	295	19	-1.40	-1.40	NUM
gujaf-111	295	20	0.165	0.165	NUM
gujaf-111	295	21	firm	firm	ADJ
gujaf-111	295	22	size	size	NOUN
gujaf-111	295	23	(	(	PUNCT
gujaf-111	295	24	fs	fs	PROPN
gujaf-111	295	25	)	)	PUNCT
gujaf-111	295	26	-5.94	-5.94	NUM
gujaf-111	295	27	3.57	3.57	NUM
gujaf-111	295	28	1.66	1.66	NUM
gujaf-111	295	29	0.100	0.100	NUM
gujaf-111	295	30	source	source	NOUN
gujaf-111	295	31	:	:	PUNCT
gujaf-111	295	32	stata	stata	NOUN
gujaf-111	295	33	output	output	NOUN
gujaf-111	295	34	,	,	PUNCT
gujaf-111	295	35	2021	2021	NUM
gujaf-111	295	36	the	the	DET
gujaf-111	295	37	table	table	NOUN
gujaf-111	295	38	3	3	NUM
gujaf-111	295	39	above	above	ADV
gujaf-111	295	40	provides	provide	VERB
gujaf-111	295	41	information	information	NOUN
gujaf-111	295	42	related	relate	VERB
gujaf-111	295	43	to	to	PART
gujaf-111	295	44	cross	cross	VERB
gujaf-111	295	45	sectional	sectional	ADJ
gujaf-111	295	46	regression	regression	NOUN
gujaf-111	295	47	conducted	conduct	VERB
gujaf-111	295	48	for	for	ADP
gujaf-111	295	49	the	the	DET
gujaf-111	295	50	study	study	NOUN
gujaf-111	295	51	.	.	PUNCT
gujaf-111	296	1	the	the	DET
gujaf-111	296	2	f	f	PROPN
gujaf-111	296	3	-	-	PUNCT
gujaf-111	296	4	statistics	statistic	NOUN
gujaf-111	296	5	is	be	AUX
gujaf-111	296	6	statistically	statistically	ADV
gujaf-111	296	7	significant	significant	ADJ
gujaf-111	296	8	at	at	ADP
gujaf-111	296	9	10	10	NUM
gujaf-111	296	10	%	%	NOUN
gujaf-111	296	11	level	level	NOUN
gujaf-111	296	12	of	of	ADP
gujaf-111	296	13	significance	significance	NOUN
gujaf-111	296	14	.	.	PUNCT
gujaf-111	297	1	the	the	DET
gujaf-111	297	2	significance	significance	NOUN
gujaf-111	297	3	of	of	ADP
gujaf-111	297	4	the	the	DET
gujaf-111	297	5	f	f	PROPN
gujaf-111	297	6	-	-	PUNCT
gujaf-111	297	7	statistics	statistics	PROPN
gujaf-111	297	8	demonstrates	demonstrate	VERB
gujaf-111	297	9	that	that	SCONJ
gujaf-111	297	10	the	the	DET
gujaf-111	297	11	model	model	NOUN
gujaf-111	297	12	is	be	AUX
gujaf-111	297	13	fit	fit	ADJ
gujaf-111	297	14	to	to	PART
gujaf-111	297	15	conduct	conduct	VERB
gujaf-111	297	16	analysis	analysis	NOUN
gujaf-111	297	17	,	,	PUNCT
gujaf-111	297	18	and	and	CCONJ
gujaf-111	297	19	independent	independent	ADJ
gujaf-111	297	20	variables	variable	NOUN
gujaf-111	297	21	are	be	AUX
gujaf-111	297	22	properly	properly	ADV
gujaf-111	297	23	selected	select	VERB
gujaf-111	297	24	.	.	PUNCT
gujaf-111	298	1	the	the	DET
gujaf-111	298	2	adjusted	adjusted	ADJ
gujaf-111	298	3	r	r	NOUN
gujaf-111	298	4	-	-	PUNCT
gujaf-111	298	5	squared	square	VERB
gujaf-111	298	6	of	of	ADP
gujaf-111	298	7	3	3	NUM
gujaf-111	298	8	%	%	NOUN
gujaf-111	298	9	revealed	reveal	VERB
gujaf-111	298	10	that	that	SCONJ
gujaf-111	298	11	3	3	NUM
gujaf-111	298	12	%	%	NOUN
gujaf-111	298	13	variation	variation	NOUN
gujaf-111	298	14	of	of	ADP
gujaf-111	298	15	stock	stock	NOUN
gujaf-111	298	16	return	return	NOUN
gujaf-111	298	17	is	be	AUX
gujaf-111	298	18	due	due	ADJ
gujaf-111	298	19	to	to	ADP
gujaf-111	298	20	financial	financial	ADJ
gujaf-111	298	21	leverage	leverage	NOUN
gujaf-111	298	22	and	and	CCONJ
gujaf-111	298	23	firm	firm	ADJ
gujaf-111	298	24	size	size	NOUN
gujaf-111	298	25	,	,	PUNCT
gujaf-111	298	26	whilst	whilst	SCONJ
gujaf-111	298	27	97	97	NUM
gujaf-111	298	28	%	%	NOUN
gujaf-111	298	29	is	be	AUX
gujaf-111	298	30	due	due	ADJ
gujaf-111	298	31	to	to	ADP
gujaf-111	298	32	variables	variable	NOUN
gujaf-111	298	33	not	not	PART
gujaf-111	298	34	captured	capture	VERB
gujaf-111	298	35	in	in	ADP
gujaf-111	298	36	the	the	DET
gujaf-111	298	37	model	model	NOUN
gujaf-111	298	38	.	.	PUNCT
gujaf-111	299	1	the	the	DET
gujaf-111	299	2	table	table	NOUN
gujaf-111	299	3	also	also	ADV
gujaf-111	299	4	reveals	reveal	VERB
gujaf-111	299	5	that	that	SCONJ
gujaf-111	299	6	financial	financial	ADJ
gujaf-111	299	7	leverage	leverage	NOUN
gujaf-111	299	8	has	have	VERB
gujaf-111	299	9	a	a	DET
gujaf-111	299	10	beta	beta	ADJ
gujaf-111	299	11	coefficient	coefficient	NOUN
gujaf-111	299	12	of	of	ADP
gujaf-111	299	13	0.0003	0.0003	NUM
gujaf-111	299	14	and	and	CCONJ
gujaf-111	299	15	a	a	DET
gujaf-111	299	16	p	p	NOUN
gujaf-111	299	17	-	-	PUNCT
gujaf-111	299	18	value	value	NOUN
gujaf-111	299	19	of	of	ADP
gujaf-111	299	20	0.165	0.165	NUM
gujaf-111	299	21	.	.	PUNCT
gujaf-111	300	1	the	the	DET
gujaf-111	300	2	beta	beta	ADJ
gujaf-111	300	3	coefficient	coefficient	NOUN
gujaf-111	300	4	of	of	ADP
gujaf-111	300	5	-0.0003	-0.0003	NOUN
gujaf-111	300	6	implies	imply	VERB
gujaf-111	300	7	that	that	SCONJ
gujaf-111	300	8	as	as	SCONJ
gujaf-111	300	9	financial	financial	ADJ
gujaf-111	300	10	leverage	leverage	NOUN
gujaf-111	300	11	increases	increase	NOUN
gujaf-111	300	12	by	by	ADP
gujaf-111	300	13	a	a	DET
gujaf-111	300	14	unit	unit	NOUN
gujaf-111	300	15	,	,	PUNCT
gujaf-111	300	16	stock	stock	NOUN
gujaf-111	300	17	return	return	NOUN
gujaf-111	300	18	reduces	reduce	VERB
gujaf-111	300	19	by	by	ADP
gujaf-111	300	20	-0.03	-0.03	NUM
gujaf-111	300	21	%	%	NOUN
gujaf-111	300	22	.	.	PUNCT
gujaf-111	301	1	the	the	DET
gujaf-111	301	2	p	p	NOUN
gujaf-111	301	3	-	-	PUNCT
gujaf-111	301	4	value	value	NOUN
gujaf-111	301	5	of	of	ADP
gujaf-111	301	6	0.165	0.165	NUM
gujaf-111	301	7	implies	imply	VERB
gujaf-111	301	8	that	that	SCONJ
gujaf-111	301	9	the	the	DET
gujaf-111	301	10	extent	extent	NOUN
gujaf-111	301	11	of	of	ADP
gujaf-111	301	12	the	the	DET
gujaf-111	301	13	relationship	relationship	NOUN
gujaf-111	301	14	is	be	AUX
gujaf-111	301	15	not	not	PART
gujaf-111	301	16	significant	significant	ADJ
gujaf-111	301	17	as	as	SCONJ
gujaf-111	301	18	it	it	PRON
gujaf-111	301	19	is	be	AUX
gujaf-111	301	20	statistically	statistically	ADV
gujaf-111	301	21	insignificant	insignificant	ADJ
gujaf-111	301	22	,	,	PUNCT
gujaf-111	301	23	thus	thus	ADV
gujaf-111	301	24	its	its	PRON
gujaf-111	301	25	occurrence	occurrence	NOUN
gujaf-111	301	26	is	be	AUX
gujaf-111	301	27	by	by	ADP
gujaf-111	301	28	chance	chance	NOUN
gujaf-111	301	29	.	.	PUNCT
gujaf-111	302	1	the	the	DET
gujaf-111	302	2	implication	implication	NOUN
gujaf-111	302	3	of	of	ADP
gujaf-111	302	4	the	the	DET
gujaf-111	302	5	insignificant	insignificant	ADJ
gujaf-111	302	6	relationship	relationship	NOUN
gujaf-111	302	7	between	between	ADP
gujaf-111	302	8	financial	financial	ADJ
gujaf-111	302	9	leverage	leverage	NOUN
gujaf-111	302	10	and	and	CCONJ
gujaf-111	302	11	stock	stock	NOUN
gujaf-111	302	12	returns	return	NOUN
gujaf-111	302	13	is	be	AUX
gujaf-111	302	14	that	that	PRON
gujaf-111	302	15	financial	financial	ADJ
gujaf-111	302	16	leverage	leverage	NOUN
gujaf-111	302	17	/	/	SYM
gujaf-111	302	18	capital	capital	NOUN
gujaf-111	302	19	structure	structure	NOUN
gujaf-111	302	20	is	be	AUX
gujaf-111	302	21	irrelevant	irrelevant	ADJ
gujaf-111	302	22	to	to	ADP
gujaf-111	302	23	firm	firm	ADJ
gujaf-111	302	24	value	value	NOUN
gujaf-111	302	25	.	.	PUNCT
gujaf-111	303	1	hence	hence	ADV
gujaf-111	303	2	,	,	PUNCT
gujaf-111	303	3	the	the	DET
gujaf-111	303	4	firm	firm	ADJ
gujaf-111	303	5	value	value	NOUN
gujaf-111	303	6	will	will	AUX
gujaf-111	303	7	not	not	PART
gujaf-111	303	8	increase	increase	VERB
gujaf-111	303	9	or	or	CCONJ
gujaf-111	303	10	reduce	reduce	VERB
gujaf-111	303	11	as	as	ADP
gujaf-111	303	12	a	a	DET
gujaf-111	303	13	result	result	NOUN
gujaf-111	303	14	of	of	ADP
gujaf-111	303	15	its	its	PRON
gujaf-111	303	16	capital	capital	NOUN
gujaf-111	303	17	structure	structure	NOUN
gujaf-111	303	18	mix	mix	NOUN
gujaf-111	303	19	.	.	PUNCT
gujaf-111	304	1	this	this	PRON
gujaf-111	304	2	is	be	AUX
gujaf-111	304	3	because	because	SCONJ
gujaf-111	304	4	benefit	benefit	NOUN
gujaf-111	304	5	of	of	ADP
gujaf-111	304	6	debt	debt	NOUN
gujaf-111	304	7	from	from	ADP
gujaf-111	304	8	tax	tax	NOUN
gujaf-111	304	9	shield	shield	NOUN
gujaf-111	304	10	is	be	AUX
gujaf-111	304	11	offset	offset	VERB
gujaf-111	304	12	by	by	ADP
gujaf-111	304	13	cost	cost	NOUN
gujaf-111	304	14	of	of	ADP
gujaf-111	304	15	financial	financial	ADJ
gujaf-111	304	16	distress	distress	NOUN
gujaf-111	304	17	,	,	PUNCT
gujaf-111	304	18	and	and	CCONJ
gujaf-111	304	19	similarly	similarly	ADV
gujaf-111	304	20	the	the	DET
gujaf-111	304	21	benefit	benefit	NOUN
gujaf-111	304	22	of	of	ADP
gujaf-111	304	23	reduced	reduce	VERB
gujaf-111	304	24	financial	financial	ADJ
gujaf-111	304	25	distress	distress	NOUN
gujaf-111	304	26	from	from	ADP
gujaf-111	304	27	issuing	issue	VERB
gujaf-111	304	28	more	more	ADJ
gujaf-111	304	29	of	of	ADP
gujaf-111	304	30	equity	equity	NOUN
gujaf-111	304	31	is	be	AUX
gujaf-111	304	32	offset	offset	VERB
gujaf-111	304	33	by	by	ADP
gujaf-111	304	34	higher	high	ADJ
gujaf-111	304	35	cost	cost	NOUN
gujaf-111	304	36	of	of	ADP
gujaf-111	304	37	equity	equity	NOUN
gujaf-111	304	38	.	.	PUNCT
gujaf-111	305	1	this	this	DET
gujaf-111	305	2	finding	finding	NOUN
gujaf-111	305	3	is	be	AUX
gujaf-111	305	4	in	in	ADP
gujaf-111	305	5	line	line	NOUN
gujaf-111	305	6	with	with	ADP
gujaf-111	305	7	modiglianni	modiglianni	PROPN
gujaf-111	305	8	and	and	CCONJ
gujaf-111	305	9	miller	miller	PROPN
gujaf-111	305	10	capital	capital	NOUN
gujaf-111	305	11	structure	structure	NOUN
gujaf-111	305	12	theory	theory	NOUN
gujaf-111	305	13	.	.	PUNCT
gujaf-111	306	1	it	it	PRON
gujaf-111	306	2	is	be	AUX
gujaf-111	306	3	also	also	ADV
gujaf-111	306	4	in	in	ADP
gujaf-111	306	5	line	line	NOUN
gujaf-111	306	6	with	with	ADP
gujaf-111	306	7	empirical	empirical	ADJ
gujaf-111	306	8	studies	study	NOUN
gujaf-111	306	9	conducted	conduct	VERB
gujaf-111	306	10	by	by	ADP
gujaf-111	306	11	jeleel	jeleel	NOUN
gujaf-111	306	12	and	and	CCONJ
gujaf-111	306	13	olayiwola	olayiwola	NOUN
gujaf-111	306	14	(	(	PUNCT
gujaf-111	306	15	2017	2017	NUM
gujaf-111	306	16	)	)	PUNCT
gujaf-111	306	17	,	,	PUNCT
gujaf-111	306	18	and	and	CCONJ
gujaf-111	306	19	adel	adel	PROPN
gujaf-111	306	20	et	et	PROPN
gujaf-111	306	21	al	al	PROPN
gujaf-111	306	22	.	.	PROPN
gujaf-111	307	1	(	(	PUNCT
gujaf-111	307	2	2018	2018	NUM
gujaf-111	307	3	)	)	PUNCT
gujaf-111	307	4	.	.	PUNCT
gujaf-111	308	1	hypothesis	hypothesis	NOUN
gujaf-111	308	2	testing	testing	NOUN
gujaf-111	308	3	table	table	NOUN
gujaf-111	308	4	3	3	NUM
gujaf-111	308	5	results	result	NOUN
gujaf-111	308	6	of	of	ADP
gujaf-111	308	7	the	the	DET
gujaf-111	308	8	z	z	NOUN
gujaf-111	308	9	test	test	NOUN
gujaf-111	308	10	for	for	ADP
gujaf-111	308	11	comparing	compare	VERB
gujaf-111	308	12	low	low	ADJ
gujaf-111	308	13	and	and	CCONJ
gujaf-111	308	14	high	high	ADJ
gujaf-111	308	15	leverage	leverage	NOUN
gujaf-111	308	16	companies	company	NOUN
gujaf-111	308	17	'	'	PART
gujaf-111	308	18	average	average	ADJ
gujaf-111	308	19	returns	return	NOUN
gujaf-111	308	20	10	10	NUM
gujaf-111	308	21	z	z	NOUN
gujaf-111	308	22	-	-	PUNCT
gujaf-111	308	23	test	test	NOUN
gujaf-111	308	24	:	:	PUNCT
gujaf-111	308	25	two	two	NUM
gujaf-111	308	26	sample	sample	NOUN
gujaf-111	308	27	for	for	ADP
gujaf-111	308	28	means	mean	VERB
gujaf-111	308	29	low	low	ADJ
gujaf-111	308	30	leverage	leverage	NOUN
gujaf-111	308	31	companies	company	NOUN
gujaf-111	308	32	high	high	ADJ
gujaf-111	308	33	leverage	leverage	NOUN
gujaf-111	308	34	companies	company	NOUN
gujaf-111	308	35	mean	mean	VERB
gujaf-111	308	36	0.005859021	0.005859021	NUM
gujaf-111	308	37	0.001638354	0.001638354	NUM
gujaf-111	308	38	known	know	VERB
gujaf-111	308	39	variance	variance	NOUN
gujaf-111	308	40	0.000163	0.000163	NUM
gujaf-111	308	41	0.000268	0.000268	NUM
gujaf-111	308	42	observations	observation	NOUN
gujaf-111	308	43	52	52	NUM
gujaf-111	308	44	52	52	NUM
gujaf-111	308	45	hypothesized	hypothesize	VERB
gujaf-111	308	46	mean	mean	ADJ
gujaf-111	308	47	difference	difference	NOUN
gujaf-111	308	48	0	0	NUM
gujaf-111	309	1	z	z	NOUN
gujaf-111	309	2	1.466034489	1.466034489	NUM
gujaf-111	309	3	p(z<=z	p(z<=z	NOUN
gujaf-111	309	4	)	)	PUNCT
gujaf-111	309	5	one	one	NUM
gujaf-111	309	6	-	-	PUNCT
gujaf-111	309	7	tail	tail	NOUN
gujaf-111	309	8	0.071319446	0.071319446	NUM
gujaf-111	309	9	z	z	NOUN
gujaf-111	309	10	critical	critical	ADJ
gujaf-111	309	11	one	one	NUM
gujaf-111	309	12	-	-	PUNCT
gujaf-111	309	13	tail	tail	NOUN
gujaf-111	309	14	1.644853627	1.644853627	NUM
gujaf-111	309	15	p(z<=z	p(z<=z	NOUN
gujaf-111	309	16	)	)	PUNCT
gujaf-111	309	17	two	two	NUM
gujaf-111	309	18	-	-	PUNCT
gujaf-111	309	19	tail	tail	NOUN
gujaf-111	309	20	0.142638891	0.142638891	NUM
gujaf-111	309	21	z	z	NOUN
gujaf-111	309	22	critical	critical	ADJ
gujaf-111	309	23	two	two	NUM
gujaf-111	309	24	-	-	PUNCT
gujaf-111	309	25	tail	tail	NOUN
gujaf-111	309	26	1.959963985	1.959963985	NUM
gujaf-111	309	27	source	source	NOUN
gujaf-111	309	28	:	:	PUNCT
gujaf-111	309	29	excel	excel	PROPN
gujaf-111	309	30	,	,	PUNCT
gujaf-111	309	31	2021	2021	NUM
gujaf-111	309	32	the	the	DET
gujaf-111	309	33	z	z	NOUN
gujaf-111	309	34	-	-	PUNCT
gujaf-111	309	35	table	table	NOUN
gujaf-111	309	36	revealed	reveal	VERB
gujaf-111	309	37	that	that	SCONJ
gujaf-111	309	38	low	low	ADJ
gujaf-111	309	39	financial	financial	ADJ
gujaf-111	309	40	leverage	leverage	NOUN
gujaf-111	309	41	firms	firm	NOUN
gujaf-111	309	42	have	have	VERB
gujaf-111	309	43	higher	high	ADJ
gujaf-111	309	44	returns	return	NOUN
gujaf-111	309	45	than	than	ADP
gujaf-111	309	46	high	high	ADJ
gujaf-111	309	47	financial	financial	ADJ
gujaf-111	309	48	leverage	leverage	NOUN
gujaf-111	309	49	return	return	NOUN
gujaf-111	309	50	.	.	PUNCT
gujaf-111	310	1	this	this	PRON
gujaf-111	310	2	implies	imply	VERB
gujaf-111	310	3	that	that	SCONJ
gujaf-111	310	4	the	the	PRON
gujaf-111	310	5	lower	low	ADJ
gujaf-111	310	6	the	the	DET
gujaf-111	310	7	financial	financial	ADJ
gujaf-111	310	8	leverage	leverage	NOUN
gujaf-111	310	9	of	of	ADP
gujaf-111	310	10	companies	company	NOUN
gujaf-111	310	11	,	,	PUNCT
gujaf-111	310	12	the	the	PRON
gujaf-111	310	13	higher	high	ADJ
gujaf-111	310	14	the	the	DET
gujaf-111	310	15	companies	company	NOUN
gujaf-111	310	16	’	'	PUNCT
gujaf-111	310	17	return	return	NOUN
gujaf-111	310	18	.	.	PUNCT
gujaf-111	311	1	also	also	ADV
gujaf-111	311	2	,	,	PUNCT
gujaf-111	311	3	the	the	PRON
gujaf-111	311	4	higher	high	ADJ
gujaf-111	311	5	the	the	DET
gujaf-111	311	6	financial	financial	ADJ
gujaf-111	311	7	leverage	leverage	NOUN
gujaf-111	311	8	of	of	ADP
gujaf-111	311	9	companies	company	NOUN
gujaf-111	311	10	,	,	PUNCT
gujaf-111	311	11	the	the	PRON
gujaf-111	311	12	lower	low	ADJ
gujaf-111	311	13	the	the	DET
gujaf-111	311	14	companies	company	NOUN
gujaf-111	311	15	’	'	PUNCT
gujaf-111	311	16	return	return	NOUN
gujaf-111	311	17	.	.	PUNCT
gujaf-111	312	1	however	however	ADV
gujaf-111	312	2	,	,	PUNCT
gujaf-111	312	3	this	this	DET
gujaf-111	312	4	relationship	relationship	NOUN
gujaf-111	312	5	is	be	AUX
gujaf-111	312	6	not	not	PART
gujaf-111	312	7	statistically	statistically	ADV
gujaf-111	312	8	significant	significant	ADJ
gujaf-111	312	9	because	because	SCONJ
gujaf-111	312	10	the	the	DET
gujaf-111	312	11	pvalue	pvalue	NOUN
gujaf-111	312	12	is	be	AUX
gujaf-111	312	13	not	not	PART
gujaf-111	312	14	statistically	statistically	ADV
gujaf-111	312	15	significant	significant	ADJ
gujaf-111	312	16	at	at	ADP
gujaf-111	312	17	10	10	NUM
gujaf-111	312	18	%	%	NOUN
gujaf-111	312	19	level	level	NOUN
gujaf-111	312	20	of	of	ADP
gujaf-111	312	21	significance	significance	NOUN
gujaf-111	312	22	.	.	PUNCT
gujaf-111	313	1	therefore	therefore	ADV
gujaf-111	313	2	,	,	PUNCT
gujaf-111	313	3	the	the	DET
gujaf-111	313	4	null	null	ADJ
gujaf-111	313	5	hypothesis	hypothesis	NOUN
gujaf-111	313	6	from	from	ADP
gujaf-111	313	7	the	the	DET
gujaf-111	313	8	study	study	NOUN
gujaf-111	313	9	is	be	AUX
gujaf-111	313	10	rejected	reject	VERB
gujaf-111	313	11	and	and	CCONJ
gujaf-111	313	12	the	the	DET
gujaf-111	313	13	alternate	alternate	NOUN
gujaf-111	313	14	is	be	AUX
gujaf-111	313	15	accepted	accept	VERB
gujaf-111	313	16	.	.	PUNCT
gujaf-111	314	1	moreover	moreover	ADV
gujaf-111	314	2	,	,	PUNCT
gujaf-111	314	3	outcome	outcome	NOUN
gujaf-111	314	4	of	of	ADP
gujaf-111	314	5	the	the	DET
gujaf-111	314	6	z	z	NOUN
gujaf-111	314	7	-	-	PUNCT
gujaf-111	314	8	statistic	statistic	NOUN
gujaf-111	314	9	is	be	AUX
gujaf-111	314	10	in	in	ADP
gujaf-111	314	11	line	line	NOUN
gujaf-111	314	12	with	with	ADP
gujaf-111	314	13	the	the	DET
gujaf-111	314	14	regression	regression	NOUN
gujaf-111	314	15	outcome	outcome	NOUN
gujaf-111	314	16	that	that	PRON
gujaf-111	314	17	supported	support	VERB
gujaf-111	314	18	findings	finding	NOUN
gujaf-111	314	19	of	of	ADP
gujaf-111	314	20	modiglianni	modiglianni	PROPN
gujaf-111	314	21	and	and	CCONJ
gujaf-111	314	22	miller	miller	PROPN
gujaf-111	314	23	theorem	theorem	PROPN
gujaf-111	314	24	.	.	PROPN
gujaf-111	314	25	5	5	NUM
gujaf-111	314	26	.	.	NOUN
gujaf-111	314	27	conclusion	conclusion	NOUN
gujaf-111	314	28	and	and	CCONJ
gujaf-111	314	29	recommendation	recommendation	NOUN
gujaf-111	314	30	the	the	DET
gujaf-111	314	31	study	study	NOUN
gujaf-111	314	32	investigated	investigate	VERB
gujaf-111	314	33	the	the	DET
gujaf-111	314	34	effect	effect	NOUN
gujaf-111	314	35	of	of	ADP
gujaf-111	314	36	financial	financial	ADJ
gujaf-111	314	37	leverage	leverage	NOUN
gujaf-111	314	38	on	on	ADP
gujaf-111	314	39	stock	stock	NOUN
gujaf-111	314	40	returns	return	NOUN
gujaf-111	314	41	of	of	ADP
gujaf-111	314	42	companies	company	NOUN
gujaf-111	314	43	in	in	ADP
gujaf-111	314	44	nigeria	nigeria	PROPN
gujaf-111	314	45	capital	capital	NOUN
gujaf-111	314	46	market	market	NOUN
gujaf-111	314	47	.	.	PUNCT
gujaf-111	315	1	regression	regression	VERB
gujaf-111	315	2	analysis	analysis	NOUN
gujaf-111	315	3	and	and	CCONJ
gujaf-111	315	4	z	z	NOUN
gujaf-111	315	5	-	-	PUNCT
gujaf-111	315	6	test	test	NOUN
gujaf-111	315	7	technique	technique	NOUN
gujaf-111	315	8	were	be	AUX
gujaf-111	315	9	used	use	VERB
gujaf-111	315	10	for	for	ADP
gujaf-111	315	11	the	the	DET
gujaf-111	315	12	analysis	analysis	NOUN
gujaf-111	315	13	of	of	ADP
gujaf-111	315	14	financial	financial	ADJ
gujaf-111	315	15	leverage	leverage	NOUN
gujaf-111	315	16	and	and	CCONJ
gujaf-111	315	17	stock	stock	NOUN
gujaf-111	315	18	returns	return	NOUN
gujaf-111	315	19	.	.	PUNCT
gujaf-111	316	1	the	the	DET
gujaf-111	316	2	findings	finding	NOUN
gujaf-111	316	3	from	from	ADP
gujaf-111	316	4	the	the	DET
gujaf-111	316	5	regression	regression	NOUN
gujaf-111	316	6	result	result	NOUN
gujaf-111	316	7	revealed	reveal	VERB
gujaf-111	316	8	that	that	SCONJ
gujaf-111	316	9	financial	financial	ADJ
gujaf-111	316	10	leverage	leverage	NOUN
gujaf-111	316	11	has	have	VERB
gujaf-111	316	12	no	no	DET
gujaf-111	316	13	relationship	relationship	NOUN
gujaf-111	316	14	with	with	ADP
gujaf-111	316	15	stock	stock	NOUN
gujaf-111	316	16	returns	return	NOUN
gujaf-111	316	17	.	.	PUNCT
gujaf-111	317	1	similarly	similarly	ADV
gujaf-111	317	2	,	,	PUNCT
gujaf-111	317	3	the	the	DET
gujaf-111	317	4	z	z	NOUN
gujaf-111	317	5	-	-	PUNCT
gujaf-111	317	6	test	test	NOUN
gujaf-111	317	7	analysis	analysis	NOUN
gujaf-111	317	8	revealed	reveal	VERB
gujaf-111	317	9	that	that	SCONJ
gujaf-111	317	10	financial	financial	ADJ
gujaf-111	317	11	leverage	leverage	NOUN
gujaf-111	317	12	has	have	VERB
gujaf-111	317	13	no	no	DET
gujaf-111	317	14	significant	significant	ADJ
gujaf-111	317	15	relationship	relationship	NOUN
gujaf-111	317	16	with	with	ADP
gujaf-111	317	17	stock	stock	NOUN
gujaf-111	317	18	returns	return	NOUN
gujaf-111	317	19	of	of	ADP
gujaf-111	317	20	stocks	stock	NOUN
gujaf-111	317	21	in	in	ADP
gujaf-111	317	22	nigeria	nigeria	PROPN
gujaf-111	317	23	.	.	PUNCT
gujaf-111	318	1	the	the	DET
gujaf-111	318	2	finding	finding	NOUN
gujaf-111	318	3	is	be	AUX
gujaf-111	318	4	supported	support	VERB
gujaf-111	318	5	by	by	ADP
gujaf-111	318	6	the	the	DET
gujaf-111	318	7	modiglianni	modiglianni	PROPN
gujaf-111	318	8	and	and	CCONJ
gujaf-111	318	9	miller	miller	PROPN
gujaf-111	318	10	irrelevant	irrelevant	ADJ
gujaf-111	318	11	capital	capital	NOUN
gujaf-111	318	12	structure	structure	NOUN
gujaf-111	318	13	theorem	theorem	VERB
gujaf-111	318	14	.	.	PUNCT
gujaf-111	319	1	owing	owe	VERB
gujaf-111	319	2	to	to	ADP
gujaf-111	319	3	the	the	DET
gujaf-111	319	4	above	above	ADJ
gujaf-111	319	5	findings	finding	NOUN
gujaf-111	319	6	,	,	PUNCT
gujaf-111	319	7	the	the	DET
gujaf-111	319	8	study	study	NOUN
gujaf-111	319	9	recommends	recommend	VERB
gujaf-111	319	10	that	that	SCONJ
gujaf-111	319	11	listed	list	VERB
gujaf-111	319	12	companies	company	NOUN
gujaf-111	319	13	in	in	ADP
gujaf-111	319	14	nigeria	nigeria	PROPN
gujaf-111	319	15	should	should	AUX
gujaf-111	319	16	focus	focus	VERB
gujaf-111	319	17	on	on	ADP
gujaf-111	319	18	investment	investment	NOUN
gujaf-111	319	19	strategies	strategy	NOUN
gujaf-111	319	20	as	as	SCONJ
gujaf-111	319	21	opposed	oppose	VERB
gujaf-111	319	22	to	to	ADP
gujaf-111	319	23	financing	financing	NOUN
gujaf-111	319	24	strategies	strategy	NOUN
gujaf-111	319	25	.	.	PUNCT
gujaf-111	320	1	the	the	DET
gujaf-111	320	2	benefits	benefit	NOUN
gujaf-111	320	3	derived	derive	VERB
gujaf-111	320	4	from	from	ADP
gujaf-111	320	5	financing	financing	NOUN
gujaf-111	320	6	are	be	AUX
gujaf-111	320	7	insignificant	insignificant	ADJ
gujaf-111	320	8	and	and	CCONJ
gujaf-111	320	9	does	do	AUX
gujaf-111	320	10	not	not	PART
gujaf-111	320	11	increase	increase	VERB
gujaf-111	320	12	a	a	DET
gujaf-111	320	13	firm	firm	NOUN
gujaf-111	320	14	’s	’s	PART
gujaf-111	320	15	stock	stock	NOUN
gujaf-111	320	16	return	return	NOUN
gujaf-111	320	17	.	.	PUNCT
gujaf-111	321	1	with	with	ADP
gujaf-111	321	2	the	the	DET
gujaf-111	321	3	right	right	ADJ
gujaf-111	321	4	investment	investment	NOUN
gujaf-111	321	5	strategy	strategy	NOUN
gujaf-111	321	6	such	such	ADJ
gujaf-111	321	7	as	as	ADP
gujaf-111	321	8	adopting	adopt	VERB
gujaf-111	321	9	new	new	ADJ
gujaf-111	321	10	technologies	technology	NOUN
gujaf-111	321	11	,	,	PUNCT
gujaf-111	321	12	expanding	expand	VERB
gujaf-111	321	13	to	to	ADP
gujaf-111	321	14	new	new	ADJ
gujaf-111	321	15	market	market	NOUN
gujaf-111	321	16	,	,	PUNCT
gujaf-111	321	17	and	and	CCONJ
gujaf-111	321	18	diversifying	diversify	VERB
gujaf-111	321	19	portfolios	portfolio	NOUN
gujaf-111	321	20	,	,	PUNCT
gujaf-111	321	21	companies	company	NOUN
gujaf-111	321	22	can	can	AUX
gujaf-111	321	23	generate	generate	VERB
gujaf-111	321	24	sufficient	sufficient	ADJ
gujaf-111	321	25	returns	return	NOUN
gujaf-111	321	26	as	as	ADV
gujaf-111	321	27	well	well	ADV
gujaf-111	321	28	as	as	ADP
gujaf-111	321	29	increase	increase	VERB
gujaf-111	321	30	their	their	PRON
gujaf-111	321	31	market	market	NOUN
gujaf-111	321	32	share	share	NOUN
gujaf-111	321	33	or	or	CCONJ
gujaf-111	321	34	value	value	NOUN
gujaf-111	321	35	.	.	PUNCT
gujaf-111	322	1	references	reference	NOUN
gujaf-111	322	2	abdullah	abdullah	PROPN
gujaf-111	322	3	,	,	PUNCT
gujaf-111	322	4	h.	h.	PROPN
gujaf-111	322	5	,	,	PUNCT
gujaf-111	322	6	&	&	CCONJ
gujaf-111	322	7	tursoy	tursoy	ADJ
gujaf-111	322	8	,	,	PUNCT
gujaf-111	322	9	t.	t.	NOUN
gujaf-111	322	10	(	(	PUNCT
gujaf-111	322	11	2019	2019	NUM
gujaf-111	322	12	)	)	PUNCT
gujaf-111	322	13	.	.	PUNCT
gujaf-111	323	1	capital	capital	NOUN
gujaf-111	323	2	structure	structure	NOUN
gujaf-111	323	3	and	and	CCONJ
gujaf-111	323	4	firm	firm	ADJ
gujaf-111	323	5	performance	performance	NOUN
gujaf-111	323	6	:	:	PUNCT
gujaf-111	323	7	evidence	evidence	NOUN
gujaf-111	323	8	of	of	ADP
gujaf-111	323	9	germany	germany	PROPN
gujaf-111	323	10	under	under	ADP
gujaf-111	323	11	ifrs	ifrs	PROPN
gujaf-111	323	12	adoption	adoption	NOUN
gujaf-111	323	13	.	.	PUNCT
gujaf-111	324	1	review	review	NOUN
gujaf-111	324	2	of	of	ADP
gujaf-111	324	3	managerial	managerial	ADJ
gujaf-111	324	4	science	science	NOUN
gujaf-111	324	5	,	,	PUNCT
gujaf-111	324	6	1(1	1(1	NUM
gujaf-111	324	7	)	)	PUNCT
gujaf-111	324	8	,	,	PUNCT
gujaf-111	324	9	1	1	NUM
gujaf-111	324	10	-	-	SYM
gujaf-111	324	11	23	23	NUM
gujaf-111	324	12	.	.	PUNCT
gujaf-111	325	1	adel	adel	PROPN
gujaf-111	325	2	,	,	PUNCT
gujaf-111	325	3	a.	a.	PROPN
gujaf-111	325	4	,	,	PUNCT
gujaf-111	325	5	ragaai	ragaai	PROPN
gujaf-111	325	6	,	,	PUNCT
gujaf-111	325	7	h.z	h.z	PROPN
gujaf-111	325	8	.	.	PROPN
gujaf-111	325	9	,	,	PUNCT
gujaf-111	325	10	sherif	sherif	PROPN
gujaf-111	325	11	,	,	PUNCT
gujaf-111	325	12	n.	n.	NOUN
gujaf-111	325	13	,	,	PUNCT
gujaf-111	325	14	&	&	CCONJ
gujaf-111	325	15	mahmoud	mahmoud	PROPN
gujaf-111	325	16	.	.	PUNCT
gujaf-111	326	1	a.	a.	PROPN
gujaf-111	326	2	t.	t.	PROPN
gujaf-111	326	3	(	(	PUNCT
gujaf-111	326	4	2018	2018	NUM
gujaf-111	326	5	)	)	PUNCT
gujaf-111	326	6	.	.	PUNCT
gujaf-111	327	1	the	the	DET
gujaf-111	327	2	effect	effect	NOUN
gujaf-111	327	3	of	of	ADP
gujaf-111	327	4	financial	financial	ADJ
gujaf-111	327	5	leverage	leverage	NOUN
gujaf-111	327	6	on	on	ADP
gujaf-111	327	7	the	the	DET
gujaf-111	327	8	firm	firm	NOUN
gujaf-111	327	9	’s	’s	PART
gujaf-111	327	10	performance	performance	NOUN
gujaf-111	327	11	,	,	PUNCT
gujaf-111	327	12	management	management	NOUN
gujaf-111	327	13	distinguished	distinguished	ADJ
gujaf-111	327	14	projects	project	NOUN
gujaf-111	327	15	,	,	PUNCT
gujaf-111	327	16	1(1	1(1	NUM
gujaf-111	327	17	)	)	PUNCT
gujaf-111	327	18	,	,	PUNCT
gujaf-111	327	19	1	1	NUM
gujaf-111	327	20	-	-	SYM
gujaf-111	327	21	86	86	NUM
gujaf-111	327	22	.	.	PUNCT
gujaf-111	328	1	anton	anton	PROPN
gujaf-111	328	2	,	,	PUNCT
gujaf-111	328	3	s.	s.	PROPN
gujaf-111	328	4	g.	g.	PROPN
gujaf-111	328	5	(	(	PUNCT
gujaf-111	328	6	2018	2018	NUM
gujaf-111	328	7	)	)	PUNCT
gujaf-111	328	8	.	.	PUNCT
gujaf-111	329	1	leverage	leverage	NOUN
gujaf-111	329	2	and	and	CCONJ
gujaf-111	329	3	firm	firm	ADJ
gujaf-111	329	4	growth	growth	NOUN
gujaf-111	329	5	:	:	PUNCT
gujaf-111	329	6	an	an	DET
gujaf-111	329	7	empirical	empirical	ADJ
gujaf-111	329	8	investigation	investigation	NOUN
gujaf-111	329	9	of	of	ADP
gujaf-111	329	10	gazelles	gazelle	NOUN
gujaf-111	329	11	from	from	ADP
gujaf-111	329	12	emerging	emerge	VERB
gujaf-111	329	13	europe	europe	PROPN
gujaf-111	329	14	.	.	PUNCT
gujaf-111	330	1	international	international	ADJ
gujaf-111	330	2	entrepreneurship	entrepreneurship	NOUN
gujaf-111	330	3	and	and	CCONJ
gujaf-111	330	4	management	management	NOUN
gujaf-111	330	5	journal	journal	NOUN
gujaf-111	330	6	,	,	PUNCT
gujaf-111	330	7	1(1	1(1	NUM
gujaf-111	330	8	)	)	PUNCT
gujaf-111	330	9	,	,	PUNCT
gujaf-111	330	10	126	126	NUM
gujaf-111	330	11	.	.	PUNCT
gujaf-111	331	1	bashir	bashir	PROPN
gujaf-111	331	2	,	,	PUNCT
gujaf-111	331	3	a.	a.	PROPN
gujaf-111	331	4	,	,	PUNCT
gujaf-111	331	5	&	&	CCONJ
gujaf-111	331	6	asad	asad	PROPN
gujaf-111	331	7	,	,	PUNCT
gujaf-111	331	8	m.	m.	NOUN
gujaf-111	331	9	(	(	PUNCT
gujaf-111	331	10	2018	2018	NUM
gujaf-111	331	11	)	)	PUNCT
gujaf-111	331	12	.	.	PUNCT
gujaf-111	332	1	moderating	moderate	VERB
gujaf-111	332	2	effect	effect	NOUN
gujaf-111	332	3	of	of	ADP
gujaf-111	332	4	leverage	leverage	NOUN
gujaf-111	332	5	on	on	ADP
gujaf-111	332	6	the	the	DET
gujaf-111	332	7	relationship	relationship	NOUN
gujaf-111	332	8	between	between	ADP
gujaf-111	332	9	board	board	NOUN
gujaf-111	332	10	size	size	NOUN
gujaf-111	332	11	,	,	PUNCT
gujaf-111	332	12	board	board	NOUN
gujaf-111	332	13	meetings	meeting	NOUN
gujaf-111	332	14	and	and	CCONJ
gujaf-111	332	15	performance	performance	NOUN
gujaf-111	332	16	:	:	PUNCT
gujaf-111	332	17	a	a	DET
gujaf-111	332	18	study	study	NOUN
gujaf-111	332	19	on	on	ADP
gujaf-111	332	20	textile	textile	NOUN
gujaf-111	332	21	sector	sector	NOUN
gujaf-111	332	22	of	of	ADP
gujaf-111	332	23	pakistan	pakistan	PROPN
gujaf-111	332	24	.	.	PUNCT
gujaf-111	333	1	11	11	NUM
gujaf-111	333	2	american	american	ADJ
gujaf-111	333	3	scientific	scientific	ADJ
gujaf-111	333	4	research	research	NOUN
gujaf-111	333	5	journal	journal	NOUN
gujaf-111	333	6	for	for	ADP
gujaf-111	333	7	engineering	engineering	NOUN
gujaf-111	333	8	,	,	PUNCT
gujaf-111	333	9	technology	technology	NOUN
gujaf-111	333	10	,	,	PUNCT
gujaf-111	333	11	and	and	CCONJ
gujaf-111	333	12	sciences	science	NOUN
gujaf-111	333	13	,	,	PUNCT
gujaf-111	333	14	1(1	1(1	NUM
gujaf-111	333	15	)	)	PUNCT
gujaf-111	333	16	,	,	PUNCT
gujaf-111	333	17	1	1	NUM
gujaf-111	333	18	-	-	SYM
gujaf-111	333	19	11	11	NUM
gujaf-111	333	20	.	.	PUNCT
gujaf-111	334	1	bloomberg	bloomberg	PROPN
gujaf-111	334	2	.	.	PUNCT
gujaf-111	335	1	(	(	PUNCT
gujaf-111	335	2	2018	2018	NUM
gujaf-111	335	3	)	)	PUNCT
gujaf-111	335	4	.	.	PUNCT
gujaf-111	336	1	the	the	DET
gujaf-111	336	2	nigerian	nigerian	ADJ
gujaf-111	336	3	stock	stock	NOUN
gujaf-111	336	4	exchange	exchange	PROPN
gujaf-111	336	5	all	all	DET
gujaf-111	336	6	share	share	NOUN
gujaf-111	336	7	index	index	NOUN
gujaf-111	336	8	performance	performance	NOUN
gujaf-111	336	9	.	.	PUNCT
gujaf-111	337	1	retrieved	retrieve	VERB
gujaf-111	337	2	september	september	PROPN
gujaf-111	337	3	15	15	NUM
gujaf-111	337	4	,	,	PUNCT
gujaf-111	337	5	2019	2019	NUM
gujaf-111	337	6	,	,	PUNCT
gujaf-111	337	7	from	from	ADP
gujaf-111	337	8	bloomberg.com	bloomberg.com	X
gujaf-111	337	9	:	:	PUNCT
gujaf-111	337	10	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-revealthe-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-revealthe-extent-of-overvaluations	PROPN
gujaf-111	337	11	berk	berk	PROPN
gujaf-111	337	12	,	,	PUNCT
gujaf-111	337	13	j.	j.	PROPN
gujaf-111	337	14	,	,	PUNCT
gujaf-111	337	15	&	&	CCONJ
gujaf-111	337	16	demarzo	demarzo	PROPN
gujaf-111	337	17	,	,	PUNCT
gujaf-111	337	18	p.	p.	NOUN
gujaf-111	337	19	(	(	PUNCT
gujaf-111	337	20	2020	2020	NUM
gujaf-111	337	21	)	)	PUNCT
gujaf-111	337	22	.	.	PUNCT
gujaf-111	338	1	corporate	corporate	ADJ
gujaf-111	338	2	finance	finance	NOUN
gujaf-111	338	3	:	:	PUNCT
gujaf-111	338	4	the	the	DET
gujaf-111	338	5	core	core	NOUN
gujaf-111	338	6	.	.	PUNCT
gujaf-111	339	1	(	(	PUNCT
gujaf-111	339	2	5th	5th	ADJ
gujaf-111	339	3	ed	ed	NOUN
gujaf-111	339	4	)	)	PUNCT
gujaf-111	339	5	.	.	PUNCT
gujaf-111	340	1	pearson	pearson	PROPN
gujaf-111	340	2	.	.	PROPN
gujaf-111	340	3	buia	buia	PROPN
gujaf-111	340	4	,	,	PUNCT
gujaf-111	340	5	n.t	n.t	PROPN
gujaf-111	340	6	.	.	PROPN
gujaf-111	340	7	(	(	PUNCT
gujaf-111	340	8	2019	2019	NUM
gujaf-111	340	9	)	)	PUNCT
gujaf-111	340	10	.	.	PUNCT
gujaf-111	341	1	how	how	SCONJ
gujaf-111	341	2	do	do	VERB
gujaf-111	341	3	financial	financial	ADJ
gujaf-111	341	4	leverage	leverage	NOUN
gujaf-111	341	5	and	and	CCONJ
gujaf-111	341	6	supply	supply	NOUN
gujaf-111	341	7	chain	chain	NOUN
gujaf-111	341	8	finance	finance	NOUN
gujaf-111	341	9	influence	influence	NOUN
gujaf-111	341	10	firm	firm	ADJ
gujaf-111	341	11	performance	performance	NOUN
gujaf-111	341	12	?	?	PUNCT
gujaf-111	342	1	evidence	evidence	NOUN
gujaf-111	342	2	from	from	ADP
gujaf-111	342	3	construction	construction	NOUN
gujaf-111	342	4	sector	sector	NOUN
gujaf-111	342	5	.	.	PUNCT
gujaf-111	343	1	uncertain	uncertain	ADJ
gujaf-111	343	2	supply	supply	NOUN
gujaf-111	343	3	chain	chain	NOUN
gujaf-111	343	4	management	management	NOUN
gujaf-111	343	5	,	,	PUNCT
gujaf-111	343	6	8	8	NUM
gujaf-111	343	7	(	(	PUNCT
gujaf-111	343	8	2020	2020	NUM
gujaf-111	343	9	)	)	PUNCT
gujaf-111	343	10	,	,	PUNCT
gujaf-111	343	11	285–290	285–290	NUM
gujaf-111	343	12	.	.	PUNCT
gujaf-111	344	1	dobbs	dobbs	PROPN
gujaf-111	344	2	,	,	PUNCT
gujaf-111	344	3	r.	r.	PROPN
gujaf-111	344	4	,	,	PUNCT
gujaf-111	344	5	&	&	CCONJ
gujaf-111	344	6	koller	koller	PROPN
gujaf-111	344	7	,	,	PUNCT
gujaf-111	344	8	t.	t.	PROPN
gujaf-111	344	9	(	(	PUNCT
gujaf-111	344	10	2005	2005	NUM
gujaf-111	344	11	)	)	PUNCT
gujaf-111	344	12	.	.	PUNCT
gujaf-111	345	1	measuring	measure	VERB
gujaf-111	345	2	stock	stock	NOUN
gujaf-111	345	3	market	market	NOUN
gujaf-111	345	4	performance	performance	NOUN
gujaf-111	345	5	.	.	PUNCT
gujaf-111	346	1	fama	fama	PROPN
gujaf-111	346	2	,	,	PUNCT
gujaf-111	346	3	e.	e.	PROPN
gujaf-111	346	4	f.	f.	PROPN
gujaf-111	346	5	,	,	PUNCT
gujaf-111	346	6	&	&	CCONJ
gujaf-111	346	7	french	french	PROPN
gujaf-111	346	8	,	,	PUNCT
gujaf-111	346	9	k.	k.	PROPN
gujaf-111	346	10	r.	r.	PROPN
gujaf-111	346	11	(	(	PUNCT
gujaf-111	346	12	2015	2015	NUM
gujaf-111	346	13	)	)	PUNCT
gujaf-111	346	14	.	.	PUNCT
gujaf-111	347	1	a	a	DET
gujaf-111	347	2	five	five	NUM
gujaf-111	347	3	-	-	PUNCT
gujaf-111	347	4	factor	factor	NOUN
gujaf-111	347	5	asset	asset	NOUN
gujaf-111	347	6	pricing	pricing	NOUN
gujaf-111	347	7	model	model	NOUN
gujaf-111	347	8	.	.	PUNCT
gujaf-111	348	1	journal	journal	PROPN
gujaf-111	348	2	of	of	ADP
gujaf-111	348	3	financial	financial	ADJ
gujaf-111	348	4	economics	economic	NOUN
gujaf-111	348	5	,	,	PUNCT
gujaf-111	348	6	1	1	NUM
gujaf-111	348	7	(	(	PUNCT
gujaf-111	348	8	1	1	NUM
gujaf-111	348	9	)	)	PUNCT
gujaf-111	348	10	,	,	PUNCT
gujaf-111	348	11	1	1	NUM
gujaf-111	348	12	-	-	SYM
gujaf-111	348	13	22	22	NUM
gujaf-111	348	14	.	.	PUNCT
gujaf-111	349	1	frank	frank	PROPN
gujaf-111	349	2	,	,	PUNCT
gujaf-111	349	3	m.	m.	NOUN
gujaf-111	349	4	z.	z.	PROPN
gujaf-111	349	5	,	,	PUNCT
gujaf-111	349	6	&	&	CCONJ
gujaf-111	349	7	goyal	goyal	PROPN
gujaf-111	349	8	,	,	PUNCT
gujaf-111	349	9	v.	v.	PROPN
gujaf-111	349	10	k.	k.	PROPN
gujaf-111	349	11	(	(	PUNCT
gujaf-111	349	12	2014	2014	NUM
gujaf-111	349	13	)	)	PUNCT
gujaf-111	349	14	.	.	PUNCT
gujaf-111	350	1	the	the	DET
gujaf-111	350	2	profit	profit	NOUN
gujaf-111	350	3	-	-	PUNCT
gujaf-111	350	4	leverage	leverage	NOUN
gujaf-111	350	5	puzzle	puzzle	NOUN
gujaf-111	350	6	revisited	revisit	VERB
gujaf-111	350	7	.	.	PUNCT
gujaf-111	351	1	journal	journal	NOUN
gujaf-111	351	2	of	of	ADP
gujaf-111	351	3	financial	financial	ADJ
gujaf-111	351	4	economics	economic	NOUN
gujaf-111	351	5	,	,	PUNCT
gujaf-111	351	6	1	1	NUM
gujaf-111	351	7	(	(	PUNCT
gujaf-111	351	8	1	1	NUM
gujaf-111	351	9	)	)	PUNCT
gujaf-111	351	10	,	,	PUNCT
gujaf-111	351	11	42	42	NUM
gujaf-111	351	12	-	-	SYM
gujaf-111	351	13	53	53	NUM
gujaf-111	351	14	.	.	PUNCT
gujaf-111	352	1	frank	frank	PROPN
gujaf-111	352	2	,	,	PUNCT
gujaf-111	352	3	m.	m.	NOUN
gujaf-111	352	4	z.	z.	PROPN
gujaf-111	352	5	,	,	PUNCT
gujaf-111	352	6	&	&	CCONJ
gujaf-111	352	7	goyal	goyal	PROPN
gujaf-111	352	8	,	,	PUNCT
gujaf-111	352	9	v.	v.	PROPN
gujaf-111	352	10	k.	k.	PROPN
gujaf-111	352	11	,	,	PUNCT
gujaf-111	352	12	(	(	PUNCT
gujaf-111	352	13	2008	2008	NUM
gujaf-111	352	14	)	)	PUNCT
gujaf-111	352	15	.	.	PUNCT
gujaf-111	353	1	trade	trade	NOUN
gujaf-111	353	2	-	-	PUNCT
gujaf-111	353	3	off	off	NOUN
gujaf-111	353	4	and	and	CCONJ
gujaf-111	353	5	pecking	pecking	NOUN
gujaf-111	353	6	order	order	NOUN
gujaf-111	353	7	theories	theory	NOUN
gujaf-111	353	8	of	of	ADP
gujaf-111	353	9	debt	debt	NOUN
gujaf-111	353	10	.	.	PUNCT
gujaf-111	354	1	in	in	ADP
gujaf-111	354	2	e.	e.	PROPN
gujaf-111	354	3	eckbo	eckbo	PROPN
gujaf-111	354	4	(	(	PUNCT
gujaf-111	354	5	ed	ed	NOUN
gujaf-111	354	6	.	.	PUNCT
gujaf-111	354	7	)	)	PUNCT
gujaf-111	354	8	,	,	PUNCT
gujaf-111	354	9	the	the	DET
gujaf-111	354	10	handbook	handbook	NOUN
gujaf-111	354	11	of	of	ADP
gujaf-111	354	12	empirical	empirical	ADJ
gujaf-111	354	13	corporate	corporate	ADJ
gujaf-111	354	14	finance	finance	NOUN
gujaf-111	354	15	.	.	PUNCT
gujaf-111	355	1	north	north	NOUN
gujaf-111	355	2	holland	holland	PROPN
gujaf-111	355	3	:	:	PUNCT
gujaf-111	356	1	elsevier	elsevier	PROPN
gujaf-111	356	2	.	.	PUNCT
gujaf-111	356	3	ibhagui	ibhagui	PROPN
gujaf-111	356	4	,	,	PUNCT
gujaf-111	356	5	o.	o.	PROPN
gujaf-111	356	6	w.	w.	PROPN
gujaf-111	356	7	,	,	PUNCT
gujaf-111	356	8	&	&	CCONJ
gujaf-111	356	9	olokoyo	olokoyo	PROPN
gujaf-111	356	10	,	,	PUNCT
gujaf-111	356	11	f.	f.	PROPN
gujaf-111	356	12	o.	o.	PROPN
gujaf-111	356	13	(	(	PUNCT
gujaf-111	356	14	2018	2018	NUM
gujaf-111	356	15	)	)	PUNCT
gujaf-111	356	16	.	.	PUNCT
gujaf-111	357	1	leverage	leverage	NOUN
gujaf-111	357	2	and	and	CCONJ
gujaf-111	357	3	firm	firm	ADJ
gujaf-111	357	4	performance	performance	NOUN
gujaf-111	357	5	:	:	PUNCT
gujaf-111	357	6	new	new	ADJ
gujaf-111	357	7	evidence	evidence	NOUN
gujaf-111	357	8	on	on	ADP
gujaf-111	357	9	the	the	DET
gujaf-111	357	10	role	role	NOUN
gujaf-111	357	11	of	of	ADP
gujaf-111	357	12	firm	firm	ADJ
gujaf-111	357	13	size	size	NOUN
gujaf-111	357	14	.	.	PUNCT
gujaf-111	358	1	the	the	DET
gujaf-111	358	2	north	north	ADJ
gujaf-111	358	3	american	american	ADJ
gujaf-111	358	4	journal	journal	PROPN
gujaf-111	358	5	of	of	ADP
gujaf-111	358	6	economics	economic	NOUN
gujaf-111	358	7	and	and	CCONJ
gujaf-111	358	8	finance	finance	NOUN
gujaf-111	358	9	,	,	PUNCT
gujaf-111	358	10	45	45	NUM
gujaf-111	358	11	,	,	PUNCT
gujaf-111	358	12	57	57	NUM
gujaf-111	358	13	–	–	SYM
gujaf-111	358	14	82	82	NUM
gujaf-111	358	15	.	.	PUNCT
gujaf-111	359	1	imeokparia	imeokparia	PROPN
gujaf-111	359	2	,	,	PUNCT
gujaf-111	359	3	l.	l.	PROPN
gujaf-111	359	4	,	,	PUNCT
gujaf-111	359	5	adesanmi	adesanmi	PROPN
gujaf-111	359	6	,	,	PUNCT
gujaf-111	359	7	d.	d.	PROPN
gujaf-111	359	8	,	,	PUNCT
gujaf-111	359	9	&	&	CCONJ
gujaf-111	359	10	fadipe	fadipe	PROPN
gujaf-111	359	11	,	,	PUNCT
gujaf-111	359	12	o.	o.	NOUN
gujaf-111	359	13	(	(	PUNCT
gujaf-111	359	14	2021	2021	NUM
gujaf-111	359	15	)	)	PUNCT
gujaf-111	359	16	.	.	PUNCT
gujaf-111	360	1	effect	effect	NOUN
gujaf-111	360	2	of	of	ADP
gujaf-111	360	3	financial	financial	ADJ
gujaf-111	360	4	leverage	leverage	NOUN
gujaf-111	360	5	on	on	ADP
gujaf-111	360	6	financial	financial	ADJ
gujaf-111	360	7	performance	performance	NOUN
gujaf-111	360	8	:	:	PUNCT
gujaf-111	360	9	a	a	DET
gujaf-111	360	10	comparative	comparative	ADJ
gujaf-111	360	11	study	study	NOUN
gujaf-111	360	12	of	of	ADP
gujaf-111	360	13	deposit	deposit	NOUN
gujaf-111	360	14	money	money	NOUN
gujaf-111	360	15	banks	bank	NOUN
gujaf-111	360	16	and	and	CCONJ
gujaf-111	360	17	manufacturing	manufacturing	NOUN
gujaf-111	360	18	companies	company	NOUN
gujaf-111	360	19	in	in	ADP
gujaf-111	360	20	nigeria	nigeria	PROPN
gujaf-111	360	21	.	.	PUNCT
gujaf-111	361	1	global	global	ADJ
gujaf-111	361	2	journal	journal	PROPN
gujaf-111	361	3	of	of	ADP
gujaf-111	361	4	accounting	account	VERB
gujaf-111	361	5	7	7	NUM
gujaf-111	361	6	(	(	PUNCT
gujaf-111	361	7	1	1	NUM
gujaf-111	361	8	)	)	PUNCT
gujaf-111	361	9	,	,	PUNCT
gujaf-111	361	10	37	37	NUM
gujaf-111	361	11	-	-	SYM
gujaf-111	361	12	46	46	NUM
gujaf-111	361	13	.	.	PUNCT
gujaf-111	362	1	iqbal	iqbal	PROPN
gujaf-111	362	2	,	,	PUNCT
gujaf-111	362	3	u.	u.	PROPN
gujaf-111	362	4	,	,	PUNCT
gujaf-111	362	5	&	&	CCONJ
gujaf-111	362	6	usman	usman	PROPN
gujaf-111	362	7	,	,	PUNCT
gujaf-111	362	8	m.	m.	NOUN
gujaf-111	362	9	(	(	PUNCT
gujaf-111	362	10	2018	2018	NUM
gujaf-111	362	11	)	)	PUNCT
gujaf-111	362	12	.	.	PUNCT
gujaf-111	363	1	impact	impact	NOUN
gujaf-111	363	2	of	of	ADP
gujaf-111	363	3	financial	financial	ADJ
gujaf-111	363	4	leverage	leverage	NOUN
gujaf-111	363	5	on	on	ADP
gujaf-111	363	6	firm	firm	ADJ
gujaf-111	363	7	performance	performance	NOUN
gujaf-111	363	8	:	:	PUNCT
gujaf-111	363	9	textile	textile	NOUN
gujaf-111	363	10	composite	composite	ADJ
gujaf-111	363	11	companies	company	NOUN
gujaf-111	363	12	of	of	ADP
gujaf-111	363	13	pakistan	pakistan	PROPN
gujaf-111	363	14	.	.	PUNCT
gujaf-111	364	1	seisense	seisense	PROPN
gujaf-111	364	2	journal	journal	PROPN
gujaf-111	364	3	of	of	ADP
gujaf-111	364	4	management	management	NOUN
gujaf-111	364	5	,	,	PUNCT
gujaf-111	364	6	1(2	1(2	NUM
gujaf-111	364	7	)	)	PUNCT
gujaf-111	364	8	,	,	PUNCT
gujaf-111	364	9	70	70	NUM
gujaf-111	364	10	-	-	SYM
gujaf-111	364	11	78	78	NUM
gujaf-111	364	12	.	.	PUNCT
gujaf-111	365	1	jammalamadaka	jammalamadaka	PROPN
gujaf-111	365	2	,	,	PUNCT
gujaf-111	365	3	r.s	r.s	PROPN
gujaf-111	365	4	.	.	PROPN
gujaf-111	365	5	,	,	PUNCT
gujaf-111	365	6	taufer	taufer	PROPN
gujaf-111	365	7	,	,	PUNCT
gujaf-111	365	8	e.	e.	PROPN
gujaf-111	365	9	,	,	PUNCT
gujaf-111	365	10	&	&	CCONJ
gujaf-111	365	11	terdik	terdik	PROPN
gujaf-111	365	12	,	,	PUNCT
gujaf-111	365	13	h.g	h.g	X
gujaf-111	365	14	.	.	PUNCT
gujaf-111	365	15	(	(	PUNCT
gujaf-111	365	16	2021	2021	NUM
gujaf-111	365	17	)	)	PUNCT
gujaf-111	365	18	.	.	PUNCT
gujaf-111	366	1	cumulants	cumulant	NOUN
gujaf-111	366	2	of	of	ADP
gujaf-111	366	3	multivariate	multivariate	NOUN
gujaf-111	366	4	symmetric	symmetric	ADJ
gujaf-111	366	5	and	and	CCONJ
gujaf-111	366	6	skew	skew	VERB
gujaf-111	366	7	symmetric	symmetric	ADJ
gujaf-111	366	8	distribution	distribution	NOUN
gujaf-111	366	9	.	.	PUNCT
gujaf-111	367	1	symmetry	symmetry	NOUN
gujaf-111	367	2	,	,	PUNCT
gujaf-111	367	3	13(8	13(8	NUM
gujaf-111	367	4	)	)	PUNCT
gujaf-111	367	5	,	,	PUNCT
gujaf-111	367	6	1	1	NUM
gujaf-111	367	7	-	-	SYM
gujaf-111	367	8	8	8	NUM
gujaf-111	367	9	.	.	PUNCT
gujaf-111	368	1	jeleel	jeleel	PROPN
gujaf-111	368	2	,	,	PUNCT
gujaf-111	368	3	a.	a.	PROPN
gujaf-111	368	4	,	,	PUNCT
gujaf-111	368	5	&	&	CCONJ
gujaf-111	368	6	olayiwola	olayiwola	PROPN
gujaf-111	368	7	,	,	PUNCT
gujaf-111	368	8	b.	b.	PROPN
gujaf-111	368	9	(	(	PUNCT
gujaf-111	368	10	2017	2017	NUM
gujaf-111	368	11	)	)	PUNCT
gujaf-111	368	12	.	.	PUNCT
gujaf-111	369	1	effect	effect	NOUN
gujaf-111	369	2	of	of	ADP
gujaf-111	369	3	leverage	leverage	NOUN
gujaf-111	369	4	on	on	ADP
gujaf-111	369	5	firm	firm	ADJ
gujaf-111	369	6	performance	performance	NOUN
gujaf-111	369	7	in	in	ADP
gujaf-111	369	8	nigeria	nigeria	PROPN
gujaf-111	369	9	:	:	PUNCT
gujaf-111	369	10	a	a	DET
gujaf-111	369	11	case	case	NOUN
gujaf-111	369	12	of	of	ADP
gujaf-111	369	13	listed	list	VERB
gujaf-111	369	14	chemicals	chemical	NOUN
gujaf-111	369	15	and	and	CCONJ
gujaf-111	369	16	paints	paint	NOUN
gujaf-111	369	17	firms	firm	NOUN
gujaf-111	369	18	in	in	ADP
gujaf-111	369	19	nigeria	nigeria	PROPN
gujaf-111	369	20	.	.	PUNCT
gujaf-111	370	1	global	global	ADJ
gujaf-111	370	2	journal	journal	PROPN
gujaf-111	370	3	of	of	ADP
gujaf-111	370	4	management	management	NOUN
gujaf-111	370	5	and	and	CCONJ
gujaf-111	370	6	business	business	NOUN
gujaf-111	370	7	,	,	PUNCT
gujaf-111	370	8	17(2	17(2	NUM
gujaf-111	370	9	)	)	PUNCT
gujaf-111	370	10	,	,	PUNCT
gujaf-111	370	11	1	1	NUM
gujaf-111	370	12	-	-	SYM
gujaf-111	370	13	11	11	NUM
gujaf-111	370	14	.	.	PUNCT
gujaf-111	371	1	li	li	PROPN
gujaf-111	371	2	,	,	PUNCT
gujaf-111	371	3	k.	k.	PROPN
gujaf-111	371	4	,	,	PUNCT
gujaf-111	371	5	niskanen	niskanen	PROPN
gujaf-111	371	6	,	,	PUNCT
gujaf-111	371	7	j.	j.	PROPN
gujaf-111	371	8	,	,	PUNCT
gujaf-111	371	9	&	&	CCONJ
gujaf-111	371	10	niskanen	niskanen	PROPN
gujaf-111	371	11	,	,	PUNCT
gujaf-111	371	12	m.	m.	NOUN
gujaf-111	371	13	(	(	PUNCT
gujaf-111	371	14	2018	2018	NUM
gujaf-111	371	15	)	)	PUNCT
gujaf-111	371	16	.	.	PUNCT
gujaf-111	372	1	capital	capital	NOUN
gujaf-111	372	2	structure	structure	NOUN
gujaf-111	372	3	and	and	CCONJ
gujaf-111	372	4	firm	firm	ADJ
gujaf-111	372	5	performance	performance	NOUN
gujaf-111	372	6	in	in	ADP
gujaf-111	372	7	european	european	ADJ
gujaf-111	372	8	smes	sme	NOUN
gujaf-111	372	9	.	.	PUNCT
gujaf-111	373	1	managerial	managerial	ADJ
gujaf-111	373	2	finance	finance	NOUN
gujaf-111	373	3	,	,	PUNCT
gujaf-111	373	4	45(5	45(5	PROPN
gujaf-111	373	5	)	)	PUNCT
gujaf-111	373	6	,	,	PUNCT
gujaf-111	373	7	583	583	NUM
gujaf-111	373	8	-	-	SYM
gujaf-111	373	9	601	601	NUM
gujaf-111	373	10	.	.	PUNCT
gujaf-111	374	1	modigliani	modigliani	PROPN
gujaf-111	374	2	,	,	PUNCT
gujaf-111	374	3	f.	f.	PROPN
gujaf-111	374	4	&	&	CCONJ
gujaf-111	374	5	miller	miller	PROPN
gujaf-111	374	6	,	,	PUNCT
gujaf-111	374	7	m.h	m.h	PROPN
gujaf-111	374	8	.	.	PROPN
gujaf-111	374	9	,	,	PUNCT
gujaf-111	374	10	(	(	PUNCT
gujaf-111	374	11	1958	1958	NUM
gujaf-111	374	12	)	)	PUNCT
gujaf-111	374	13	.	.	PUNCT
gujaf-111	375	1	the	the	DET
gujaf-111	375	2	cost	cost	NOUN
gujaf-111	375	3	of	of	ADP
gujaf-111	375	4	capital	capital	NOUN
gujaf-111	375	5	,	,	PUNCT
gujaf-111	375	6	corporate	corporate	ADJ
gujaf-111	375	7	finance	finance	NOUN
gujaf-111	375	8	,	,	PUNCT
gujaf-111	375	9	and	and	CCONJ
gujaf-111	375	10	the	the	DET
gujaf-111	375	11	theory	theory	NOUN
gujaf-111	375	12	of	of	ADP
gujaf-111	375	13	investment	investment	NOUN
gujaf-111	375	14	.	.	PUNCT
gujaf-111	376	1	american	american	PROPN
gujaf-111	376	2	economic	economic	PROPN
gujaf-111	376	3	review	review	PROPN
gujaf-111	376	4	,	,	PUNCT
gujaf-111	376	5	48	48	NUM
gujaf-111	376	6	,	,	PUNCT
gujaf-111	376	7	261	261	NUM
gujaf-111	376	8	-	-	SYM
gujaf-111	376	9	297	297	NUM
gujaf-111	376	10	.	.	PUNCT
gujaf-111	377	1	maki	maki	PROPN
gujaf-111	377	2	,	,	PUNCT
gujaf-111	377	3	s.	s.	PROPN
gujaf-111	377	4	(	(	PUNCT
gujaf-111	377	5	2021	2021	NUM
gujaf-111	377	6	)	)	PUNCT
gujaf-111	377	7	.	.	PUNCT
gujaf-111	378	1	world	world	NOUN
gujaf-111	378	2	’s	’s	PART
gujaf-111	378	3	$	$	SYM
gujaf-111	378	4	281	281	NUM
gujaf-111	378	5	trillion	trillion	NUM
gujaf-111	378	6	debt	debt	NOUN
gujaf-111	378	7	pile	pile	NOUN
gujaf-111	378	8	is	be	AUX
gujaf-111	378	9	set	set	VERB
gujaf-111	378	10	to	to	PART
gujaf-111	378	11	rise	rise	VERB
gujaf-111	378	12	again	again	ADV
gujaf-111	378	13	in	in	ADP
gujaf-111	378	14	2021	2021	NUM
gujaf-111	378	15	.	.	PUNCT
gujaf-111	379	1	available	available	ADJ
gujaf-111	379	2	(	(	PUNCT
gujaf-111	379	3	online	online	ADJ
gujaf-111	379	4	):	):	PUNCT
gujaf-111	379	5	https://www.bloomberg.com/news/articles/2021-02-17/global-debt-hits-alltime-high-as-pandemic-boosts-spending-need	https://www.bloomberg.com/news/articles/2021-02-17/global-debt-hits-alltime-high-as-pandemic-boosts-spending-need	NOUN
gujaf-111	379	6	.	.	PUNCT
gujaf-111	380	1	accessed	access	VERB
gujaf-111	380	2	2	2	NUM
gujaf-111	380	3	nd	nd	NOUN
gujaf-111	380	4	december	december	NOUN
gujaf-111	380	5	,	,	PUNCT
gujaf-111	380	6	2021	2021	NUM
gujaf-111	380	7	.	.	PUNCT
gujaf-111	381	1	myers	myers	PROPN
gujaf-111	381	2	,	,	PUNCT
gujaf-111	381	3	s.	s.	PROPN
gujaf-111	381	4	c.	c.	PROPN
gujaf-111	381	5	,	,	PUNCT
gujaf-111	381	6	(	(	PUNCT
gujaf-111	381	7	1977	1977	NUM
gujaf-111	381	8	)	)	PUNCT
gujaf-111	381	9	.	.	PUNCT
gujaf-111	382	1	determinants	determinant	NOUN
gujaf-111	382	2	of	of	ADP
gujaf-111	382	3	corporate	corporate	ADJ
gujaf-111	382	4	borrowing	borrowing	NOUN
gujaf-111	382	5	.	.	PUNCT
gujaf-111	383	1	journal	journal	NOUN
gujaf-111	383	2	of	of	ADP
gujaf-111	383	3	financial	financial	ADJ
gujaf-111	383	4	economics	economic	NOUN
gujaf-111	383	5	,	,	PUNCT
gujaf-111	383	6	5(1	5(1	NUM
gujaf-111	383	7	)	)	PUNCT
gujaf-111	383	8	,	,	PUNCT
gujaf-111	383	9	147–175	147–175	NUM
gujaf-111	383	10	.	.	PUNCT
gujaf-111	384	1	ross	ross	PROPN
gujaf-111	384	2	,	,	PUNCT
gujaf-111	384	3	s.	s.	PROPN
gujaf-111	384	4	,	,	PUNCT
gujaf-111	384	5	westerfield	westerfield	PROPN
gujaf-111	384	6	,	,	PUNCT
gujaf-111	384	7	r.	r.	PROPN
gujaf-111	384	8	,	,	PUNCT
gujaf-111	384	9	jaffe	jaffe	PROPN
gujaf-111	384	10	,	,	PUNCT
gujaf-111	384	11	j.	j.	PROPN
gujaf-111	384	12	,	,	PUNCT
gujaf-111	384	13	&	&	CCONJ
gujaf-111	384	14	jordon	jordon	PROPN
gujaf-111	384	15	,	,	PUNCT
gujaf-111	384	16	b.	b.	PROPN
gujaf-111	384	17	(	(	PUNCT
gujaf-111	384	18	2019	2019	NUM
gujaf-111	384	19	)	)	PUNCT
gujaf-111	384	20	.	.	PUNCT
gujaf-111	385	1	corporate	corporate	ADJ
gujaf-111	385	2	finance	finance	NOUN
gujaf-111	385	3	.	.	PUNCT
gujaf-111	386	1	(	(	PUNCT
gujaf-111	386	2	12th	12th	NOUN
gujaf-111	386	3	ed	ed	NOUN
gujaf-111	386	4	)	)	PUNCT
gujaf-111	386	5	.	.	PUNCT
gujaf-111	387	1	mcgrawhill	mcgrawhill	PROPN
gujaf-111	387	2	.	.	PUNCT
gujaf-111	388	1	mishra	mishra	PROPN
gujaf-111	388	2	,	,	PUNCT
gujaf-111	388	3	s.	s.	PROPN
gujaf-111	388	4	,	,	PUNCT
gujaf-111	388	5	&	&	CCONJ
gujaf-111	388	6	dasgupta	dasgupta	PROPN
gujaf-111	388	7	,	,	PUNCT
gujaf-111	388	8	r.	r.	PROPN
gujaf-111	388	9	(	(	PUNCT
gujaf-111	388	10	2019	2019	NUM
gujaf-111	388	11	)	)	PUNCT
gujaf-111	388	12	.	.	PUNCT
gujaf-111	389	1	cross	cross	NOUN
gujaf-111	389	2	-	-	NOUN
gujaf-111	389	3	impact	impact	NOUN
gujaf-111	389	4	of	of	ADP
gujaf-111	389	5	leverage	leverage	NOUN
gujaf-111	389	6	and	and	CCONJ
gujaf-111	389	7	firm	firm	ADJ
gujaf-111	389	8	performance	performance	NOUN
gujaf-111	389	9	:	:	PUNCT
gujaf-111	389	10	developed	develop	VERB
gujaf-111	389	11	vs	vs	ADP
gujaf-111	389	12	frontier	frontier	NOUN
gujaf-111	389	13	bank	bank	NOUN
gujaf-111	389	14	-	-	PUNCT
gujaf-111	389	15	based	base	VERB
gujaf-111	389	16	economies	economy	NOUN
gujaf-111	389	17	.	.	PUNCT
gujaf-111	390	1	managerial	managerial	ADJ
gujaf-111	390	2	finance	finance	NOUN
gujaf-111	390	3	,	,	PUNCT
gujaf-111	390	4	45(8	45(8	NOUN
gujaf-111	390	5	)	)	PUNCT
gujaf-111	390	6	,	,	PUNCT
gujaf-111	390	7	982–1000	982–1000	NUM
gujaf-111	390	8	.	.	PUNCT
gujaf-111	391	1	ramli	ramli	PROPN
gujaf-111	391	2	,	,	PUNCT
gujaf-111	391	3	a.n	a.n	PROPN
gujaf-111	391	4	.	.	PROPN
gujaf-111	391	5	,	,	PUNCT
gujaf-111	391	6	ramli	ramli	PROPN
gujaf-111	391	7	,	,	PUNCT
gujaf-111	391	8	e.	e.	PROPN
gujaf-111	391	9	n.	n.	PROPN
gujaf-111	391	10	,	,	PUNCT
gujaf-111	391	11	marzuki	marzuki	PROPN
gujaf-111	391	12	,	,	PUNCT
gujaf-111	391	13	a.	a.	NOUN
gujaf-111	391	14	,	,	PUNCT
gujaf-111	391	15	&	&	CCONJ
gujaf-111	391	16	nazri	nazri	PROPN
gujaf-111	391	17	,	,	PUNCT
gujaf-111	391	18	a.m.	a.m.	PROPN
gujaf-111	391	19	(	(	PUNCT
gujaf-111	391	20	2020	2020	NUM
gujaf-111	391	21	)	)	PUNCT
gujaf-111	391	22	.	.	PUNCT
gujaf-111	392	1	mediation	mediation	NOUN
gujaf-111	392	2	effects	effect	NOUN
gujaf-111	392	3	of	of	ADP
gujaf-111	392	4	firm	firm	ADJ
gujaf-111	392	5	leverage	leverage	NOUN
gujaf-111	392	6	from	from	ADP
gujaf-111	392	7	the	the	DET
gujaf-111	392	8	perspective	perspective	NOUN
gujaf-111	392	9	of	of	ADP
gujaf-111	392	10	malaysian	malaysian	ADJ
gujaf-111	392	11	shariah	shariah	PROPN
gujaf-111	392	12	compliant	compliant	PROPN
gujaf-111	392	13	companies	company	NOUN
gujaf-111	392	14	–	–	PUNCT
gujaf-111	392	15	a	a	DET
gujaf-111	392	16	partial	partial	ADJ
gujaf-111	392	17	least	least	ADJ
gujaf-111	392	18	square	square	ADJ
gujaf-111	392	19	structural	structural	ADJ
gujaf-111	392	20	equation	equation	NOUN
gujaf-111	392	21	modelling	model	VERB
gujaf-111	392	22	approach	approach	NOUN
gujaf-111	392	23	(	(	PUNCT
gujaf-111	392	24	pls	pls	INTJ
gujaf-111	392	25	-	-	PUNCT
gujaf-111	392	26	sem	sem	NOUN
gujaf-111	392	27	)	)	PUNCT
gujaf-111	392	28	.	.	PUNCT
gujaf-111	393	1	research	research	NOUN
gujaf-111	393	2	in	in	ADP
gujaf-111	393	3	world	world	NOUN
gujaf-111	393	4	economy	economy	NOUN
gujaf-111	393	5	,	,	PUNCT
gujaf-111	393	6	11(3),67	11(3),67	NUM
gujaf-111	393	7	-	-	SYM
gujaf-111	393	8	79	79	NUM
gujaf-111	393	9	.	.	PUNCT
gujaf-111	394	1	seo	seo	NOUN
gujaf-111	394	2	,	,	PUNCT
gujaf-111	394	3	k.	k.	PROPN
gujaf-111	394	4	(	(	PUNCT
gujaf-111	394	5	2016	2016	NUM
gujaf-111	394	6	)	)	PUNCT
gujaf-111	394	7	.	.	PUNCT
gujaf-111	395	1	excessive	excessive	ADJ
gujaf-111	395	2	leverage	leverage	NOUN
gujaf-111	395	3	and	and	CCONJ
gujaf-111	395	4	firm	firm	ADJ
gujaf-111	395	5	performance	performance	NOUN
gujaf-111	395	6	in	in	ADP
gujaf-111	395	7	competitive	competitive	ADJ
gujaf-111	395	8	casino	casino	NOUN
gujaf-111	395	9	markets	market	NOUN
gujaf-111	395	10	.	.	PUNCT
gujaf-111	396	1	tourism	tourism	NOUN
gujaf-111	396	2	and	and	CCONJ
gujaf-111	396	3	hospitality	hospitality	NOUN
gujaf-111	396	4	research,1(1)1	research,1(1)1	NOUN
gujaf-111	396	5	-	-	PUNCT
gujaf-111	396	6	11	11	NUM
gujaf-111	396	7	.	.	PUNCT
gujaf-111	397	1	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluation	NOUN
gujaf-111	397	2	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluations	https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluation	NOUN
gujaf-111	397	3	12	12	NUM
gujaf-111	397	4	tripathya	tripathya	NOUN
gujaf-111	397	5	,	,	PUNCT
gujaf-111	397	6	s.	s.	PROPN
gujaf-111	397	7	,	,	PUNCT
gujaf-111	397	8	&	&	CCONJ
gujaf-111	397	9	shaik	shaik	PROPN
gujaf-111	397	10	,	,	PUNCT
gujaf-111	397	11	a.	a.	NOUN
gujaf-111	398	1	(	(	PUNCT
gujaf-111	398	2	2019).leverage	2019).leverage	NUM
gujaf-111	398	3	and	and	CCONJ
gujaf-111	398	4	firm	firm	ADJ
gujaf-111	398	5	performance	performance	NOUN
gujaf-111	398	6	:	:	PUNCT
gujaf-111	398	7	empirical	empirical	ADJ
gujaf-111	398	8	evidence	evidence	NOUN
gujaf-111	398	9	from	from	ADP
gujaf-111	398	10	indian	indian	ADJ
gujaf-111	398	11	food	food	NOUN
gujaf-111	398	12	processing	processing	NOUN
gujaf-111	398	13	industry	industry	NOUN
gujaf-111	398	14	.	.	PUNCT
gujaf-111	399	1	management	management	NOUN
gujaf-111	399	2	science	science	NOUN
gujaf-111	399	3	letters	letter	NOUN
gujaf-111	399	4	,	,	PUNCT
gujaf-111	399	5	10	10	NUM
gujaf-111	399	6	(	(	PUNCT
gujaf-111	399	7	2020	2020	NUM
gujaf-111	399	8	)	)	PUNCT
gujaf-111	399	9	1233–1240	1233–1240	NUM
gujaf-111	399	10	.	.	NOUN
gujaf-111	399	11	13	13	NUM