id	sid	tid	token	lemma	pos
gujaf-112	1	1	i	i	PRON
gujaf-112	1	2	gusau	gusau	PROPN
gujaf-112	1	3	journal	journal	NOUN
gujaf-112	1	4	of	of	ADP
gujaf-112	1	5	accounting	accounting	NOUN
gujaf-112	1	6	and	and	CCONJ
gujaf-112	1	7	finance	finance	NOUN
gujaf-112	1	8	(	(	PUNCT
gujaf-112	1	9	gujaf	gujaf	NOUN
gujaf-112	1	10	)	)	PUNCT
gujaf-112	1	11	vol	vol	NOUN
gujaf-112	1	12	.	.	NOUN
gujaf-112	1	13	3	3	NUM
gujaf-112	1	14	issue	issue	NOUN
gujaf-112	1	15	1	1	NUM
gujaf-112	1	16	,	,	PUNCT
gujaf-112	1	17	april	april	PROPN
gujaf-112	1	18	,	,	PUNCT
gujaf-112	1	19	2022	2022	NUM
gujaf-112	1	20	issn	issn	NOUN
gujaf-112	1	21	:	:	PUNCT
gujaf-112	1	22	2756	2756	NUM
gujaf-112	1	23	-	-	PUNCT
gujaf-112	1	24	665x	665x	NOUN
gujaf-112	1	25	a	a	DET
gujaf-112	1	26	publication	publication	NOUN
gujaf-112	1	27	of	of	ADP
gujaf-112	1	28	department	department	NOUN
gujaf-112	1	29	of	of	ADP
gujaf-112	1	30	accounting	accounting	NOUN
gujaf-112	1	31	and	and	CCONJ
gujaf-112	1	32	finance	finance	NOUN
gujaf-112	1	33	,	,	PUNCT
gujaf-112	1	34	faculty	faculty	NOUN
gujaf-112	1	35	of	of	ADP
gujaf-112	1	36	management	management	NOUN
gujaf-112	1	37	and	and	CCONJ
gujaf-112	1	38	social	social	ADJ
gujaf-112	1	39	sciences	science	NOUN
gujaf-112	1	40	,	,	PUNCT
gujaf-112	1	41	federal	federal	ADJ
gujaf-112	1	42	university	university	NOUN
gujaf-112	1	43	gusau	gusau	NOUN
gujaf-112	1	44	,	,	PUNCT
gujaf-112	1	45	zamfara	zamfara	PROPN
gujaf-112	1	46	state	state	PROPN
gujaf-112	1	47	-nigeria	-nigeria	PROPN
gujaf-112	1	48	ii	ii	PROPN
gujaf-112	1	49	©	©	PROPN
gujaf-112	1	50	department	department	PROPN
gujaf-112	1	51	of	of	ADP
gujaf-112	1	52	accounting	accounting	NOUN
gujaf-112	1	53	and	and	CCONJ
gujaf-112	1	54	finance	finance	NOUN
gujaf-112	1	55	vol	vol	NOUN
gujaf-112	1	56	.	.	PUNCT
gujaf-112	1	57	3	3	NUM
gujaf-112	1	58	issue	issue	NOUN
gujaf-112	1	59	1	1	NUM
gujaf-112	1	60	april	april	PROPN
gujaf-112	1	61	,	,	PUNCT
gujaf-112	1	62	2022	2022	NUM
gujaf-112	1	63	issn	issn	NOUN
gujaf-112	1	64	:	:	PUNCT
gujaf-112	1	65	2756	2756	NUM
gujaf-112	1	66	-	-	PUNCT
gujaf-112	1	67	665x	665x	NOUN
gujaf-112	1	68	a	a	DET
gujaf-112	1	69	publication	publication	NOUN
gujaf-112	1	70	of	of	ADP
gujaf-112	1	71	department	department	NOUN
gujaf-112	1	72	of	of	ADP
gujaf-112	1	73	accounting	accounting	NOUN
gujaf-112	1	74	and	and	CCONJ
gujaf-112	1	75	finance	finance	NOUN
gujaf-112	1	76	,	,	PUNCT
gujaf-112	1	77	faculty	faculty	NOUN
gujaf-112	1	78	of	of	ADP
gujaf-112	1	79	management	management	NOUN
gujaf-112	1	80	and	and	CCONJ
gujaf-112	1	81	social	social	ADJ
gujaf-112	1	82	sciences	science	NOUN
gujaf-112	1	83	,	,	PUNCT
gujaf-112	1	84	federal	federal	ADJ
gujaf-112	1	85	university	university	NOUN
gujaf-112	1	86	gusau	gusau	NOUN
gujaf-112	1	87	,	,	PUNCT
gujaf-112	1	88	zamfara	zamfara	PROPN
gujaf-112	1	89	state	state	NOUN
gujaf-112	1	90	-nigeria	-nigeria	PROPN
gujaf-112	1	91	all	all	DET
gujaf-112	1	92	rights	right	NOUN
gujaf-112	1	93	reserved	reserve	VERB
gujaf-112	1	94	except	except	SCONJ
gujaf-112	1	95	for	for	ADP
gujaf-112	1	96	academic	academic	ADJ
gujaf-112	1	97	purposes	purpose	NOUN
gujaf-112	1	98	no	no	DET
gujaf-112	1	99	part	part	NOUN
gujaf-112	1	100	or	or	CCONJ
gujaf-112	1	101	whole	whole	NOUN
gujaf-112	1	102	of	of	ADP
gujaf-112	1	103	this	this	DET
gujaf-112	1	104	publication	publication	NOUN
gujaf-112	1	105	is	be	AUX
gujaf-112	1	106	allowed	allow	VERB
gujaf-112	1	107	to	to	PART
gujaf-112	1	108	be	be	AUX
gujaf-112	1	109	reproduced	reproduce	VERB
gujaf-112	1	110	,	,	PUNCT
gujaf-112	1	111	stored	store	VERB
gujaf-112	1	112	in	in	ADP
gujaf-112	1	113	a	a	DET
gujaf-112	1	114	retrieval	retrieval	NOUN
gujaf-112	1	115	system	system	NOUN
gujaf-112	1	116	or	or	CCONJ
gujaf-112	1	117	transmitted	transmit	VERB
gujaf-112	1	118	in	in	ADP
gujaf-112	1	119	any	any	DET
gujaf-112	1	120	form	form	NOUN
gujaf-112	1	121	or	or	CCONJ
gujaf-112	1	122	by	by	ADP
gujaf-112	1	123	any	any	DET
gujaf-112	1	124	means	mean	NOUN
gujaf-112	1	125	be	be	AUX
gujaf-112	1	126	it	it	PRON
gujaf-112	1	127	mechanical	mechanical	ADJ
gujaf-112	1	128	,	,	PUNCT
gujaf-112	1	129	electrical	electrical	ADJ
gujaf-112	1	130	,	,	PUNCT
gujaf-112	1	131	photocopying	photocopying	NOUN
gujaf-112	1	132	,	,	PUNCT
gujaf-112	1	133	recording	recording	NOUN
gujaf-112	1	134	or	or	CCONJ
gujaf-112	1	135	otherwise	otherwise	ADV
gujaf-112	1	136	,	,	PUNCT
gujaf-112	1	137	without	without	ADP
gujaf-112	1	138	prior	prior	ADJ
gujaf-112	1	139	permission	permission	NOUN
gujaf-112	1	140	of	of	ADP
gujaf-112	1	141	the	the	DET
gujaf-112	1	142	copyright	copyright	NOUN
gujaf-112	1	143	owner	owner	NOUN
gujaf-112	1	144	.	.	PUNCT
gujaf-112	2	1	published	publish	VERB
gujaf-112	2	2	and	and	CCONJ
gujaf-112	2	3	printed	print	VERB
gujaf-112	2	4	by	by	ADP
gujaf-112	2	5	:	:	PUNCT
gujaf-112	2	6	ahmadu	ahmadu	PROPN
gujaf-112	2	7	bello	bello	PROPN
gujaf-112	2	8	university	university	PROPN
gujaf-112	2	9	press	press	NOUN
gujaf-112	2	10	limited	limit	VERB
gujaf-112	2	11	,	,	PUNCT
gujaf-112	2	12	zaria	zaria	PROPN
gujaf-112	2	13	kaduna	kaduna	PROPN
gujaf-112	2	14	state	state	PROPN
gujaf-112	2	15	,	,	PUNCT
gujaf-112	2	16	nigeria	nigeria	PROPN
gujaf-112	2	17	.	.	PUNCT
gujaf-112	3	1	tel	tel	ADP
gujaf-112	3	2	:	:	PUNCT
gujaf-112	3	3	08065949711	08065949711	NUM
gujaf-112	3	4	,	,	PUNCT
gujaf-112	3	5	069	069	NUM
gujaf-112	3	6	-	-	SYM
gujaf-112	3	7	879121	879121	NUM
gujaf-112	3	8	e	e	NOUN
gujaf-112	3	9	-	-	NOUN
gujaf-112	3	10	mail	mail	NOUN
gujaf-112	3	11	:	:	PUNCT
gujaf-112	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-112	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-112	4	1	website	website	NOUN
gujaf-112	4	2	:	:	PUNCT
gujaf-112	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-112	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-112	4	5	iii	iii	PROPN
gujaf-112	4	6	editorial	editorial	PROPN
gujaf-112	4	7	board	board	NOUN
gujaf-112	4	8	editor	editor	NOUN
gujaf-112	4	9	-	-	PUNCT
gujaf-112	4	10	in	in	ADP
gujaf-112	4	11	-	-	PUNCT
gujaf-112	4	12	chief	chief	NOUN
gujaf-112	4	13	:	:	PUNCT
gujaf-112	4	14	prof	prof	PROPN
gujaf-112	4	15	.	.	PUNCT
gujaf-112	4	16	shehu	shehu	PROPN
gujaf-112	4	17	usman	usman	PROPN
gujaf-112	4	18	hassan	hassan	PROPN
gujaf-112	4	19	department	department	PROPN
gujaf-112	4	20	of	of	ADP
gujaf-112	4	21	accounting	accounting	PROPN
gujaf-112	4	22	,	,	PUNCT
gujaf-112	4	23	federal	federal	ADJ
gujaf-112	4	24	university	university	PROPN
gujaf-112	4	25	of	of	ADP
gujaf-112	4	26	kashere	kashere	PROPN
gujaf-112	4	27	,	,	PUNCT
gujaf-112	4	28	gombe	gombe	ADJ
gujaf-112	4	29	state	state	NOUN
gujaf-112	4	30	.	.	PUNCT
gujaf-112	5	1	associate	associate	NOUN
gujaf-112	5	2	editor	editor	NOUN
gujaf-112	5	3	:	:	PUNCT
gujaf-112	5	4	dr	dr	PROPN
gujaf-112	5	5	.	.	PROPN
gujaf-112	5	6	muhammad	muhammad	PROPN
gujaf-112	5	7	mustapha	mustapha	PROPN
gujaf-112	5	8	bagudo	bagudo	PROPN
gujaf-112	5	9	department	department	PROPN
gujaf-112	5	10	of	of	ADP
gujaf-112	5	11	accounting	accounting	PROPN
gujaf-112	5	12	,	,	PUNCT
gujaf-112	5	13	ahmadu	ahmadu	PROPN
gujaf-112	5	14	bello	bello	PROPN
gujaf-112	5	15	university	university	PROPN
gujaf-112	5	16	zaria	zaria	PROPN
gujaf-112	5	17	,	,	PUNCT
gujaf-112	5	18	kaduna	kaduna	PROPN
gujaf-112	5	19	state	state	PROPN
gujaf-112	5	20	.	.	PUNCT
gujaf-112	6	1	managing	manage	VERB
gujaf-112	6	2	editor	editor	NOUN
gujaf-112	6	3	:	:	PUNCT
gujaf-112	6	4	umar	umar	PROPN
gujaf-112	6	5	farouk	farouk	PROPN
gujaf-112	6	6	abdulkarim	abdulkarim	PROPN
gujaf-112	6	7	department	department	PROPN
gujaf-112	6	8	of	of	ADP
gujaf-112	6	9	accounting	accounting	NOUN
gujaf-112	6	10	and	and	CCONJ
gujaf-112	6	11	finance	finance	NOUN
gujaf-112	6	12	,	,	PUNCT
gujaf-112	6	13	federal	federal	ADJ
gujaf-112	6	14	university	university	NOUN
gujaf-112	6	15	gusau	gusau	PROPN
gujaf-112	6	16	,	,	PUNCT
gujaf-112	6	17	zamfara	zamfara	PROPN
gujaf-112	6	18	state	state	PROPN
gujaf-112	6	19	.	.	PUNCT
gujaf-112	7	1	editorial	editorial	PROPN
gujaf-112	7	2	board	board	NOUN
gujaf-112	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-112	7	4	modu	modu	PROPN
gujaf-112	7	5	kumshe	kumshe	PROPN
gujaf-112	7	6	department	department	PROPN
gujaf-112	7	7	of	of	ADP
gujaf-112	7	8	accounting	accounting	PROPN
gujaf-112	7	9	,	,	PUNCT
gujaf-112	7	10	university	university	NOUN
gujaf-112	7	11	of	of	ADP
gujaf-112	7	12	maiduguri	maiduguri	PROPN
gujaf-112	7	13	,	,	PUNCT
gujaf-112	7	14	borno	borno	PROPN
gujaf-112	7	15	state	state	PROPN
gujaf-112	7	16	.	.	PUNCT
gujaf-112	8	1	prof	prof	PROPN
gujaf-112	8	2	ugochukwu	ugochukwu	PROPN
gujaf-112	8	3	c.	c.	PROPN
gujaf-112	8	4	nzewi	nzewi	VERB
gujaf-112	8	5	department	department	PROPN
gujaf-112	8	6	of	of	ADP
gujaf-112	8	7	accounting	accounting	PROPN
gujaf-112	8	8	,	,	PUNCT
gujaf-112	8	9	paul	paul	PROPN
gujaf-112	8	10	university	university	PROPN
gujaf-112	8	11	awka	awka	NOUN
gujaf-112	8	12	,	,	PUNCT
gujaf-112	8	13	anambra	anambra	PROPN
gujaf-112	8	14	state	state	PROPN
gujaf-112	8	15	.	.	PUNCT
gujaf-112	9	1	prof	prof	PROPN
gujaf-112	9	2	kabir	kabir	PROPN
gujaf-112	9	3	tahir	tahir	PROPN
gujaf-112	9	4	hamid	hamid	PROPN
gujaf-112	9	5	department	department	PROPN
gujaf-112	9	6	of	of	ADP
gujaf-112	9	7	accounting	accounting	PROPN
gujaf-112	9	8	,	,	PUNCT
gujaf-112	9	9	bayero	bayero	PROPN
gujaf-112	9	10	university	university	PROPN
gujaf-112	9	11	,	,	PUNCT
gujaf-112	9	12	kano	kano	PROPN
gujaf-112	9	13	,	,	PUNCT
gujaf-112	9	14	kano	kano	PROPN
gujaf-112	9	15	state	state	PROPN
gujaf-112	9	16	.	.	PUNCT
gujaf-112	10	1	prof	prof	PROPN
gujaf-112	10	2	.	.	PUNCT
gujaf-112	11	1	ekoja	ekoja	PROPN
gujaf-112	11	2	b.	b.	PROPN
gujaf-112	11	3	ekoja	ekoja	PROPN
gujaf-112	11	4	department	department	PROPN
gujaf-112	11	5	of	of	ADP
gujaf-112	11	6	accounting	accounting	PROPN
gujaf-112	11	7	,	,	PUNCT
gujaf-112	11	8	university	university	PROPN
gujaf-112	11	9	of	of	ADP
gujaf-112	11	10	jos	jos	PROPN
gujaf-112	11	11	.	.	PROPN
gujaf-112	11	12	prof	prof	PROPN
gujaf-112	11	13	.	.	PUNCT
gujaf-112	12	1	clifford	clifford	PROPN
gujaf-112	12	2	ofurum	ofurum	PROPN
gujaf-112	12	3	department	department	PROPN
gujaf-112	12	4	of	of	ADP
gujaf-112	12	5	accounting	accounting	PROPN
gujaf-112	12	6	,	,	PUNCT
gujaf-112	12	7	university	university	NOUN
gujaf-112	12	8	of	of	ADP
gujaf-112	12	9	portharcourt	portharcourt	PROPN
gujaf-112	12	10	,	,	PUNCT
gujaf-112	12	11	rivers	river	NOUN
gujaf-112	12	12	state	state	PROPN
gujaf-112	12	13	.	.	PUNCT
gujaf-112	13	1	prof	prof	PROPN
gujaf-112	13	2	.	.	PUNCT
gujaf-112	14	1	ahmad	ahmad	PROPN
gujaf-112	14	2	bello	bello	PROPN
gujaf-112	14	3	dogarawa	dogarawa	PROPN
gujaf-112	14	4	department	department	PROPN
gujaf-112	14	5	of	of	ADP
gujaf-112	14	6	accounting	accounting	NOUN
gujaf-112	14	7	,	,	PUNCT
gujaf-112	14	8	ahmadu	ahmadu	PROPN
gujaf-112	14	9	bello	bello	PROPN
gujaf-112	14	10	university	university	PROPN
gujaf-112	14	11	zaria	zaria	PROPN
gujaf-112	14	12	.	.	PUNCT
gujaf-112	15	1	prof	prof	PROPN
gujaf-112	15	2	.	.	PUNCT
gujaf-112	16	1	yusuf	yusuf	PROPN
gujaf-112	16	2	.	.	PUNCT
gujaf-112	17	1	b.	b.	PROPN
gujaf-112	17	2	rahman	rahman	PROPN
gujaf-112	17	3	department	department	PROPN
gujaf-112	17	4	of	of	ADP
gujaf-112	17	5	accounting	accounting	PROPN
gujaf-112	17	6	,	,	PUNCT
gujaf-112	17	7	lagos	lagos	NOUN
gujaf-112	17	8	state	state	PROPN
gujaf-112	17	9	university	university	PROPN
gujaf-112	17	10	,	,	PUNCT
gujaf-112	17	11	lagos	lagos	NOUN
gujaf-112	17	12	state	state	NOUN
gujaf-112	17	13	.	.	PUNCT
gujaf-112	18	1	prof	prof	PROPN
gujaf-112	18	2	.	.	PUNCT
gujaf-112	19	1	suleiman	suleiman	PROPN
gujaf-112	19	2	a.	a.	PROPN
gujaf-112	19	3	s.	s.	PROPN
gujaf-112	19	4	aruwa	aruwa	PROPN
gujaf-112	19	5	department	department	PROPN
gujaf-112	19	6	of	of	ADP
gujaf-112	19	7	accounting	accounting	PROPN
gujaf-112	19	8	,	,	PUNCT
gujaf-112	19	9	nasarawa	nasarawa	PROPN
gujaf-112	19	10	state	state	PROPN
gujaf-112	19	11	university	university	PROPN
gujaf-112	19	12	,	,	PUNCT
gujaf-112	19	13	keffi	keffi	PROPN
gujaf-112	19	14	,	,	PUNCT
gujaf-112	19	15	nasarawa	nasarawa	PROPN
gujaf-112	19	16	state	state	PROPN
gujaf-112	19	17	.	.	PUNCT
gujaf-112	20	1	prof	prof	PROPN
gujaf-112	20	2	.	.	PUNCT
gujaf-112	21	1	muhammad	muhammad	PROPN
gujaf-112	21	2	junaidu	junaidu	PROPN
gujaf-112	21	3	kurawa	kurawa	PROPN
gujaf-112	21	4	department	department	PROPN
gujaf-112	21	5	of	of	ADP
gujaf-112	21	6	accounting	accounting	PROPN
gujaf-112	21	7	,	,	PUNCT
gujaf-112	21	8	bayero	bayero	PROPN
gujaf-112	21	9	university	university	PROPN
gujaf-112	21	10	kano	kano	PROPN
gujaf-112	21	11	,	,	PUNCT
gujaf-112	21	12	kano	kano	PROPN
gujaf-112	21	13	state	state	PROPN
gujaf-112	21	14	.	.	PUNCT
gujaf-112	22	1	prof	prof	PROPN
gujaf-112	22	2	.	.	PUNCT
gujaf-112	23	1	muhammad	muhammad	PROPN
gujaf-112	23	2	habibu	habibu	ADJ
gujaf-112	23	3	sabari	sabari	PROPN
gujaf-112	23	4	department	department	PROPN
gujaf-112	23	5	of	of	ADP
gujaf-112	23	6	accounting	accounting	NOUN
gujaf-112	23	7	,	,	PUNCT
gujaf-112	23	8	ahmadu	ahmadu	PROPN
gujaf-112	23	9	bello	bello	PROPN
gujaf-112	23	10	university	university	PROPN
gujaf-112	23	11	,	,	PUNCT
gujaf-112	23	12	zaria	zaria	PROPN
gujaf-112	23	13	.	.	PUNCT
gujaf-112	24	1	iv	iv	NUM
gujaf-112	24	2	prof	prof	PROPN
gujaf-112	24	3	.	.	PUNCT
gujaf-112	25	1	okpanachi	okpanachi	PROPN
gujaf-112	25	2	joshua	joshua	PROPN
gujaf-112	25	3	department	department	PROPN
gujaf-112	25	4	of	of	ADP
gujaf-112	25	5	accounting	accounting	NOUN
gujaf-112	25	6	and	and	CCONJ
gujaf-112	25	7	management	management	NOUN
gujaf-112	25	8	,	,	PUNCT
gujaf-112	25	9	nigerian	nigerian	ADJ
gujaf-112	25	10	defence	defence	PROPN
gujaf-112	25	11	academy	academy	PROPN
gujaf-112	25	12	,	,	PUNCT
gujaf-112	25	13	kaduna	kaduna	PROPN
gujaf-112	25	14	.	.	PROPN
gujaf-112	25	15	prof	prof	PROPN
gujaf-112	25	16	.	.	PUNCT
gujaf-112	26	1	hassan	hassan	PROPN
gujaf-112	26	2	ibrahim	ibrahim	PROPN
gujaf-112	26	3	department	department	PROPN
gujaf-112	26	4	of	of	ADP
gujaf-112	26	5	accounting	accounting	PROPN
gujaf-112	26	6	,	,	PUNCT
gujaf-112	26	7	ibb	ibb	NOUN
gujaf-112	26	8	university	university	NOUN
gujaf-112	26	9	,	,	PUNCT
gujaf-112	26	10	lapai	lapai	NOUN
gujaf-112	26	11	,	,	PUNCT
gujaf-112	26	12	niger	niger	NOUN
gujaf-112	26	13	state	state	NOUN
gujaf-112	26	14	.	.	PUNCT
gujaf-112	27	1	prof	prof	PROPN
gujaf-112	27	2	.	.	PUNCT
gujaf-112	28	1	ifeoma	ifeoma	PROPN
gujaf-112	28	2	mary	mary	PROPN
gujaf-112	28	3	okwo	okwo	PROPN
gujaf-112	28	4	department	department	PROPN
gujaf-112	28	5	of	of	ADP
gujaf-112	28	6	accounting	accounting	PROPN
gujaf-112	28	7	,	,	PUNCT
gujaf-112	28	8	enugu	enugu	PROPN
gujaf-112	28	9	state	state	PROPN
gujaf-112	28	10	university	university	PROPN
gujaf-112	28	11	of	of	ADP
gujaf-112	28	12	science	science	NOUN
gujaf-112	28	13	and	and	CCONJ
gujaf-112	28	14	technology	technology	NOUN
gujaf-112	28	15	,	,	PUNCT
gujaf-112	28	16	enugu	enugu	PROPN
gujaf-112	28	17	state	state	PROPN
gujaf-112	28	18	.	.	PUNCT
gujaf-112	29	1	prof	prof	PROPN
gujaf-112	29	2	.	.	PROPN
gujaf-112	30	1	aminu	aminu	PROPN
gujaf-112	30	2	isah	isah	PROPN
gujaf-112	30	3	department	department	PROPN
gujaf-112	30	4	of	of	ADP
gujaf-112	30	5	accounting	accounting	PROPN
gujaf-112	30	6	,	,	PUNCT
gujaf-112	30	7	bayero	bayero	PROPN
gujaf-112	30	8	university	university	PROPN
gujaf-112	30	9	,	,	PUNCT
gujaf-112	30	10	kano	kano	PROPN
gujaf-112	30	11	,	,	PUNCT
gujaf-112	30	12	kano	kano	PROPN
gujaf-112	30	13	state	state	PROPN
gujaf-112	30	14	.	.	PUNCT
gujaf-112	31	1	prof	prof	PROPN
gujaf-112	31	2	.	.	PUNCT
gujaf-112	32	1	ahmadu	ahmadu	PROPN
gujaf-112	32	2	bello	bello	PROPN
gujaf-112	32	3	department	department	PROPN
gujaf-112	32	4	of	of	ADP
gujaf-112	32	5	accounting	accounting	NOUN
gujaf-112	32	6	,	,	PUNCT
gujaf-112	32	7	ahmadu	ahmadu	PROPN
gujaf-112	32	8	bello	bello	PROPN
gujaf-112	32	9	university	university	PROPN
gujaf-112	32	10	,	,	PUNCT
gujaf-112	32	11	zaria	zaria	PROPN
gujaf-112	32	12	.	.	PUNCT
gujaf-112	33	1	prof	prof	PROPN
gujaf-112	33	2	.	.	PUNCT
gujaf-112	34	1	musa	musa	PROPN
gujaf-112	34	2	yelwa	yelwa	PROPN
gujaf-112	34	3	abubakar	abubakar	PROPN
gujaf-112	34	4	department	department	PROPN
gujaf-112	34	5	of	of	ADP
gujaf-112	34	6	accounting	accounting	PROPN
gujaf-112	34	7	,	,	PUNCT
gujaf-112	34	8	usmanu	usmanu	PROPN
gujaf-112	34	9	danfodiyo	danfodiyo	PROPN
gujaf-112	34	10	university	university	PROPN
gujaf-112	34	11	,	,	PUNCT
gujaf-112	34	12	sokoto	sokoto	PROPN
gujaf-112	34	13	state	state	PROPN
gujaf-112	34	14	.	.	PUNCT
gujaf-112	35	1	dr	dr	PROPN
gujaf-112	35	2	.	.	PROPN
gujaf-112	35	3	salisu	salisu	PROPN
gujaf-112	35	4	abubakar	abubakar	PROPN
gujaf-112	35	5	department	department	PROPN
gujaf-112	35	6	of	of	ADP
gujaf-112	35	7	accounting	accounting	NOUN
gujaf-112	35	8	,	,	PUNCT
gujaf-112	35	9	ahmadu	ahmadu	PROPN
gujaf-112	35	10	bello	bello	PROPN
gujaf-112	35	11	university	university	PROPN
gujaf-112	35	12	zaria	zaria	PROPN
gujaf-112	35	13	,	,	PUNCT
gujaf-112	35	14	kaduna	kaduna	PROPN
gujaf-112	35	15	state	state	PROPN
gujaf-112	35	16	.	.	PUNCT
gujaf-112	36	1	dr	dr	PROPN
gujaf-112	36	2	.	.	PROPN
gujaf-112	36	3	isaq	isaq	PROPN
gujaf-112	36	4	alhaji	alhaji	PROPN
gujaf-112	36	5	samaila	samaila	PROPN
gujaf-112	36	6	department	department	PROPN
gujaf-112	36	7	of	of	ADP
gujaf-112	36	8	accounting	accounting	PROPN
gujaf-112	36	9	,	,	PUNCT
gujaf-112	36	10	bayero	bayero	PROPN
gujaf-112	36	11	university	university	NOUN
gujaf-112	36	12	,	,	PUNCT
gujaf-112	36	13	kano	kano	PROPN
gujaf-112	36	14	state	state	PROPN
gujaf-112	36	15	.	.	PUNCT
gujaf-112	37	1	dr	dr	PROPN
gujaf-112	37	2	.	.	PROPN
gujaf-112	37	3	fatima	fatima	PROPN
gujaf-112	37	4	alfa	alfa	PROPN
gujaf-112	37	5	department	department	PROPN
gujaf-112	37	6	of	of	ADP
gujaf-112	37	7	accounting	accounting	PROPN
gujaf-112	37	8	,	,	PUNCT
gujaf-112	37	9	university	university	NOUN
gujaf-112	37	10	of	of	ADP
gujaf-112	37	11	maiduguri	maiduguri	PROPN
gujaf-112	37	12	,	,	PUNCT
gujaf-112	37	13	borno	borno	PROPN
gujaf-112	37	14	state	state	PROPN
gujaf-112	37	15	.	.	PUNCT
gujaf-112	38	1	dr	dr	PROPN
gujaf-112	38	2	.	.	PROPN
gujaf-112	38	3	sunusi	sunusi	PROPN
gujaf-112	38	4	sa'ad	sa'ad	PROPN
gujaf-112	38	5	ahmad	ahmad	PROPN
gujaf-112	38	6	department	department	PROPN
gujaf-112	38	7	of	of	ADP
gujaf-112	38	8	accounting	accounting	PROPN
gujaf-112	38	9	,	,	PUNCT
gujaf-112	38	10	federal	federal	ADJ
gujaf-112	38	11	university	university	NOUN
gujaf-112	38	12	dutse	dutse	NOUN
gujaf-112	38	13	,	,	PUNCT
gujaf-112	38	14	jigawa	jigawa	PROPN
gujaf-112	38	15	state	state	PROPN
gujaf-112	38	16	.	.	PUNCT
gujaf-112	39	1	dr	dr	PROPN
gujaf-112	39	2	.	.	PROPN
gujaf-112	39	3	nasiru	nasiru	PROPN
gujaf-112	39	4	a.	a.	PROPN
gujaf-112	39	5	ka’oje	ka’oje	PROPN
gujaf-112	39	6	department	department	PROPN
gujaf-112	39	7	of	of	ADP
gujaf-112	39	8	accounting	accounting	PROPN
gujaf-112	39	9	,	,	PUNCT
gujaf-112	39	10	usmanu	usmanu	PROPN
gujaf-112	39	11	danfodiyo	danfodiyo	PROPN
gujaf-112	39	12	university	university	PROPN
gujaf-112	39	13	sokoto	sokoto	PROPN
gujaf-112	39	14	state	state	PROPN
gujaf-112	39	15	.	.	PUNCT
gujaf-112	40	1	dr	dr	PROPN
gujaf-112	40	2	.	.	PROPN
gujaf-112	40	3	aminu	aminu	PROPN
gujaf-112	40	4	abdullahi	abdullahi	PROPN
gujaf-112	40	5	department	department	PROPN
gujaf-112	40	6	of	of	ADP
gujaf-112	40	7	accounting	accounting	PROPN
gujaf-112	40	8	,	,	PUNCT
gujaf-112	40	9	usmanu	usmanu	PROPN
gujaf-112	40	10	danfodiyo	danfodiyo	PROPN
gujaf-112	40	11	university	university	PROPN
gujaf-112	40	12	sokoto	sokoto	PROPN
gujaf-112	40	13	,	,	PUNCT
gujaf-112	40	14	state	state	PROPN
gujaf-112	40	15	.	.	PUNCT
gujaf-112	41	1	dr	dr	PROPN
gujaf-112	41	2	.	.	PROPN
gujaf-112	41	3	onipe	onipe	PROPN
gujaf-112	41	4	adebenege	adebenege	PROPN
gujaf-112	41	5	yahaya	yahaya	PROPN
gujaf-112	41	6	department	department	PROPN
gujaf-112	41	7	of	of	ADP
gujaf-112	41	8	accounting	accounting	PROPN
gujaf-112	41	9	,	,	PUNCT
gujaf-112	41	10	nigerian	nigerian	ADJ
gujaf-112	41	11	defence	defence	PROPN
gujaf-112	41	12	academy	academy	PROPN
gujaf-112	41	13	,	,	PUNCT
gujaf-112	41	14	kaduna	kaduna	PROPN
gujaf-112	41	15	state	state	PROPN
gujaf-112	41	16	.	.	PUNCT
gujaf-112	42	1	dr	dr	PROPN
gujaf-112	42	2	.	.	PROPN
gujaf-112	42	3	saidu	saidu	PROPN
gujaf-112	42	4	adamu	adamu	PROPN
gujaf-112	42	5	department	department	PROPN
gujaf-112	42	6	of	of	ADP
gujaf-112	42	7	accounting	accounting	PROPN
gujaf-112	42	8	,	,	PUNCT
gujaf-112	42	9	federal	federal	ADJ
gujaf-112	42	10	university	university	PROPN
gujaf-112	42	11	of	of	ADP
gujaf-112	42	12	kashere	kashere	PROPN
gujaf-112	42	13	,	,	PUNCT
gujaf-112	42	14	gombe	gombe	ADJ
gujaf-112	42	15	state	state	NOUN
gujaf-112	42	16	.	.	PUNCT
gujaf-112	43	1	dr	dr	PROPN
gujaf-112	43	2	.	.	PROPN
gujaf-112	43	3	nasiru	nasiru	PROPN
gujaf-112	43	4	yunusa	yunusa	PROPN
gujaf-112	43	5	department	department	PROPN
gujaf-112	43	6	of	of	ADP
gujaf-112	43	7	accounting	accounting	NOUN
gujaf-112	43	8	,	,	PUNCT
gujaf-112	43	9	ahmadu	ahmadu	PROPN
gujaf-112	43	10	bello	bello	PROPN
gujaf-112	43	11	university	university	PROPN
gujaf-112	43	12	zaria	zaria	PROPN
gujaf-112	43	13	.	.	PUNCT
gujaf-112	44	1	dr	dr	PROPN
gujaf-112	44	2	.	.	PROPN
gujaf-112	44	3	aisha	aisha	PROPN
gujaf-112	44	4	nuhu	nuhu	PROPN
gujaf-112	44	5	muhammad	muhammad	PROPN
gujaf-112	44	6	department	department	PROPN
gujaf-112	44	7	of	of	ADP
gujaf-112	44	8	accounting	accounting	PROPN
gujaf-112	44	9	,	,	PUNCT
gujaf-112	44	10	ahmadu	ahmadu	PROPN
gujaf-112	44	11	bello	bello	PROPN
gujaf-112	44	12	university	university	PROPN
gujaf-112	44	13	zaria	zaria	PROPN
gujaf-112	44	14	.	.	PUNCT
gujaf-112	45	1	dr	dr	PROPN
gujaf-112	45	2	.	.	PROPN
gujaf-112	45	3	lawal	lawal	PROPN
gujaf-112	45	4	muhammad	muhammad	PROPN
gujaf-112	45	5	department	department	PROPN
gujaf-112	45	6	of	of	ADP
gujaf-112	45	7	accounting	accounting	PROPN
gujaf-112	45	8	,	,	PUNCT
gujaf-112	45	9	ahmadu	ahmadu	PROPN
gujaf-112	45	10	bello	bello	PROPN
gujaf-112	45	11	university	university	PROPN
gujaf-112	45	12	zaria	zaria	PROPN
gujaf-112	45	13	.	.	PROPN
gujaf-112	46	1	v	v	PROPN
gujaf-112	46	2	dr	dr	PROPN
gujaf-112	46	3	.	.	PROPN
gujaf-112	46	4	farouk	farouk	PROPN
gujaf-112	46	5	adeza	adeza	PROPN
gujaf-112	46	6	school	school	NOUN
gujaf-112	46	7	of	of	ADP
gujaf-112	46	8	business	business	NOUN
gujaf-112	46	9	and	and	CCONJ
gujaf-112	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-112	46	11	,	,	PUNCT
gujaf-112	46	12	american	american	PROPN
gujaf-112	46	13	university	university	PROPN
gujaf-112	46	14	of	of	ADP
gujaf-112	46	15	nigeria	nigeria	PROPN
gujaf-112	46	16	,	,	PUNCT
gujaf-112	46	17	yola	yola	PROPN
gujaf-112	46	18	.	.	PUNCT
gujaf-112	47	1	dr	dr	PROPN
gujaf-112	47	2	.	.	PROPN
gujaf-112	47	3	bashir	bashir	PROPN
gujaf-112	47	4	umar	umar	PROPN
gujaf-112	47	5	farouk	farouk	PROPN
gujaf-112	47	6	department	department	PROPN
gujaf-112	47	7	of	of	ADP
gujaf-112	47	8	economics	economic	NOUN
gujaf-112	47	9	,	,	PUNCT
gujaf-112	47	10	federal	federal	ADJ
gujaf-112	47	11	university	university	NOUN
gujaf-112	47	12	gusau	gusau	PROPN
gujaf-112	47	13	,	,	PUNCT
gujaf-112	47	14	zamfara	zamfara	PROPN
gujaf-112	47	15	state	state	PROPN
gujaf-112	47	16	.	.	PUNCT
gujaf-112	48	1	dr	dr	PROPN
gujaf-112	48	2	emmanuel	emmanuel	PROPN
gujaf-112	48	3	omokhuale	omokhuale	PROPN
gujaf-112	48	4	department	department	PROPN
gujaf-112	48	5	of	of	ADP
gujaf-112	48	6	mathematics	mathematics	PROPN
gujaf-112	48	7	,	,	PUNCT
gujaf-112	48	8	federal	federal	ADJ
gujaf-112	48	9	university	university	NOUN
gujaf-112	48	10	gusau	gusau	NOUN
gujaf-112	48	11	,	,	PUNCT
gujaf-112	48	12	zamfara	zamfara	PROPN
gujaf-112	48	13	.	.	PUNCT
gujaf-112	49	1	state	state	PROPN
gujaf-112	49	2	advisory	advisory	PROPN
gujaf-112	49	3	board	board	NOUN
gujaf-112	49	4	members	members	PROPN
gujaf-112	49	5	prof	prof	PROPN
gujaf-112	49	6	.	.	PUNCT
gujaf-112	50	1	kabiru	kabiru	PROPN
gujaf-112	50	2	isah	isah	PROPN
gujaf-112	50	3	dandago	dandago	PROPN
gujaf-112	50	4	,	,	PUNCT
gujaf-112	50	5	bayero	bayero	PROPN
gujaf-112	50	6	university	university	PROPN
gujaf-112	50	7	kano	kano	PROPN
gujaf-112	50	8	,	,	PUNCT
gujaf-112	50	9	kano	kano	PROPN
gujaf-112	50	10	state	state	PROPN
gujaf-112	50	11	.	.	PUNCT
gujaf-112	51	1	prof	prof	PROPN
gujaf-112	51	2	a	a	DET
gujaf-112	51	3	m	m	NOUN
gujaf-112	51	4	bashir	bashir	NOUN
gujaf-112	51	5	,	,	PUNCT
gujaf-112	51	6	usmanu	usmanu	PROPN
gujaf-112	51	7	danfodiyo	danfodiyo	PROPN
gujaf-112	51	8	university	university	PROPN
gujaf-112	51	9	sokoto	sokoto	PROPN
gujaf-112	51	10	,	,	PUNCT
gujaf-112	51	11	sokoto	sokoto	PROPN
gujaf-112	51	12	state	state	PROPN
gujaf-112	51	13	.	.	PUNCT
gujaf-112	52	1	prof	prof	PROPN
gujaf-112	52	2	.	.	PUNCT
gujaf-112	53	1	muhammad	muhammad	PROPN
gujaf-112	53	2	tanko	tanko	PROPN
gujaf-112	53	3	,	,	PUNCT
gujaf-112	53	4	kaduna	kaduna	PROPN
gujaf-112	53	5	state	state	PROPN
gujaf-112	53	6	university	university	PROPN
gujaf-112	53	7	,	,	PUNCT
gujaf-112	53	8	kaduna	kaduna	PROPN
gujaf-112	53	9	.	.	PROPN
gujaf-112	53	10	prof	prof	PROPN
gujaf-112	53	11	.	.	PUNCT
gujaf-112	53	12	bayero	bayero	PROPN
gujaf-112	54	1	a	a	DET
gujaf-112	54	2	m	m	NOUN
gujaf-112	54	3	sabir	sabir	NOUN
gujaf-112	54	4	,	,	PUNCT
gujaf-112	54	5	usmanu	usmanu	PROPN
gujaf-112	54	6	danfodiyo	danfodiyo	PROPN
gujaf-112	54	7	university	university	PROPN
gujaf-112	54	8	sokoto	sokoto	PROPN
gujaf-112	54	9	,	,	PUNCT
gujaf-112	54	10	sokoto	sokoto	PROPN
gujaf-112	54	11	state	state	PROPN
gujaf-112	54	12	.	.	PUNCT
gujaf-112	55	1	prof	prof	PROPN
gujaf-112	55	2	.	.	PUNCT
gujaf-112	56	1	aliyu	aliyu	PROPN
gujaf-112	56	2	sulaiman	sulaiman	PROPN
gujaf-112	56	3	kantudu	kantudu	PROPN
gujaf-112	56	4	,	,	PUNCT
gujaf-112	56	5	bayero	bayero	PROPN
gujaf-112	56	6	university	university	PROPN
gujaf-112	56	7	kano	kano	PROPN
gujaf-112	56	8	,	,	PUNCT
gujaf-112	56	9	kano	kano	PROPN
gujaf-112	56	10	state	state	PROPN
gujaf-112	56	11	.	.	PUNCT
gujaf-112	57	1	editorial	editorial	PROPN
gujaf-112	57	2	secretary	secretary	PROPN
gujaf-112	57	3	usman	usman	PROPN
gujaf-112	57	4	muhammad	muhammad	PROPN
gujaf-112	57	5	adam	adam	PROPN
gujaf-112	57	6	department	department	PROPN
gujaf-112	57	7	of	of	ADP
gujaf-112	57	8	accounting	accounting	NOUN
gujaf-112	57	9	and	and	CCONJ
gujaf-112	57	10	finance	finance	NOUN
gujaf-112	57	11	,	,	PUNCT
gujaf-112	57	12	federal	federal	ADJ
gujaf-112	57	13	university	university	NOUN
gujaf-112	57	14	gusau	gusau	PROPN
gujaf-112	57	15	,	,	PUNCT
gujaf-112	57	16	zamfara	zamfara	PROPN
gujaf-112	57	17	state	state	PROPN
gujaf-112	57	18	.	.	PUNCT
gujaf-112	58	1	vi	vi	NOUN
gujaf-112	58	2	call	call	NOUN
gujaf-112	58	3	for	for	ADP
gujaf-112	58	4	papers	paper	NOUN
gujaf-112	58	5	the	the	DET
gujaf-112	58	6	editorial	editorial	ADJ
gujaf-112	58	7	board	board	NOUN
gujaf-112	58	8	of	of	ADP
gujaf-112	58	9	gusau	gusau	PROPN
gujaf-112	58	10	journal	journal	PROPN
gujaf-112	58	11	of	of	ADP
gujaf-112	58	12	accounting	accounting	NOUN
gujaf-112	58	13	and	and	CCONJ
gujaf-112	58	14	finance	finance	NOUN
gujaf-112	58	15	(	(	PUNCT
gujaf-112	58	16	gujaf	gujaf	NOUN
gujaf-112	58	17	)	)	PUNCT
gujaf-112	58	18	is	be	AUX
gujaf-112	58	19	hereby	hereby	ADV
gujaf-112	58	20	inviting	invite	VERB
gujaf-112	58	21	authors	author	NOUN
gujaf-112	58	22	to	to	PART
gujaf-112	58	23	submit	submit	VERB
gujaf-112	58	24	their	their	PRON
gujaf-112	58	25	unpublished	unpublished	ADJ
gujaf-112	58	26	manuscript	manuscript	NOUN
gujaf-112	58	27	for	for	ADP
gujaf-112	58	28	publication	publication	NOUN
gujaf-112	58	29	.	.	PUNCT
gujaf-112	59	1	the	the	DET
gujaf-112	59	2	journal	journal	NOUN
gujaf-112	59	3	is	be	AUX
gujaf-112	59	4	published	publish	VERB
gujaf-112	59	5	in	in	ADP
gujaf-112	59	6	two	two	NUM
gujaf-112	59	7	issues	issue	NOUN
gujaf-112	59	8	of	of	ADP
gujaf-112	59	9	april	april	PROPN
gujaf-112	59	10	and	and	CCONJ
gujaf-112	59	11	october	october	PROPN
gujaf-112	59	12	annually	annually	ADV
gujaf-112	59	13	.	.	PUNCT
gujaf-112	60	1	gujaf	gujaf	NOUN
gujaf-112	60	2	is	be	AUX
gujaf-112	60	3	a	a	DET
gujaf-112	60	4	double	double	ADJ
gujaf-112	60	5	-	-	PUNCT
gujaf-112	60	6	blind	blind	ADJ
gujaf-112	60	7	peer	peer	NOUN
gujaf-112	60	8	reviewed	review	VERB
gujaf-112	60	9	journal	journal	NOUN
gujaf-112	60	10	published	publish	VERB
gujaf-112	60	11	by	by	ADP
gujaf-112	60	12	the	the	DET
gujaf-112	60	13	department	department	NOUN
gujaf-112	60	14	of	of	ADP
gujaf-112	60	15	accounting	accounting	NOUN
gujaf-112	60	16	and	and	CCONJ
gujaf-112	60	17	finance	finance	NOUN
gujaf-112	60	18	,	,	PUNCT
gujaf-112	60	19	faculty	faculty	NOUN
gujaf-112	60	20	of	of	ADP
gujaf-112	60	21	management	management	NOUN
gujaf-112	60	22	and	and	CCONJ
gujaf-112	60	23	social	social	ADJ
gujaf-112	60	24	sciences	science	NOUN
gujaf-112	60	25	,	,	PUNCT
gujaf-112	60	26	federal	federal	ADJ
gujaf-112	60	27	university	university	NOUN
gujaf-112	60	28	gusau	gusau	NOUN
gujaf-112	60	29	,	,	PUNCT
gujaf-112	60	30	zamfara	zamfara	PROPN
gujaf-112	60	31	state	state	PROPN
gujaf-112	60	32	nigeria	nigeria	PROPN
gujaf-112	60	33	the	the	DET
gujaf-112	60	34	journal	journal	PROPN
gujaf-112	60	35	accepts	accept	VERB
gujaf-112	60	36	papers	paper	NOUN
gujaf-112	60	37	in	in	ADP
gujaf-112	60	38	all	all	DET
gujaf-112	60	39	areas	area	NOUN
gujaf-112	60	40	of	of	ADP
gujaf-112	60	41	accounting	accounting	NOUN
gujaf-112	60	42	and	and	CCONJ
gujaf-112	60	43	finance	finance	NOUN
gujaf-112	60	44	for	for	ADP
gujaf-112	60	45	publication	publication	NOUN
gujaf-112	60	46	which	which	PRON
gujaf-112	60	47	include	include	VERB
gujaf-112	60	48	:	:	PUNCT
gujaf-112	60	49	accounting	accounting	NOUN
gujaf-112	60	50	standards	standard	NOUN
gujaf-112	60	51	,	,	PUNCT
gujaf-112	60	52	accounting	account	VERB
gujaf-112	60	53	information	information	NOUN
gujaf-112	60	54	system	system	NOUN
gujaf-112	60	55	,	,	PUNCT
gujaf-112	60	56	financial	financial	ADJ
gujaf-112	60	57	reporting	reporting	NOUN
gujaf-112	60	58	,	,	PUNCT
gujaf-112	60	59	earnings	earning	NOUN
gujaf-112	60	60	management	management	NOUN
gujaf-112	60	61	,	,	PUNCT
gujaf-112	60	62	,	,	PUNCT
gujaf-112	60	63	auditing	auditing	NOUN
gujaf-112	60	64	and	and	CCONJ
gujaf-112	60	65	investigation	investigation	NOUN
gujaf-112	60	66	,	,	PUNCT
gujaf-112	60	67	auditing	auditing	NOUN
gujaf-112	60	68	and	and	CCONJ
gujaf-112	60	69	standards	standard	NOUN
gujaf-112	60	70	,	,	PUNCT
gujaf-112	60	71	public	public	ADJ
gujaf-112	60	72	sector	sector	NOUN
gujaf-112	60	73	accounting	accounting	NOUN
gujaf-112	60	74	and	and	CCONJ
gujaf-112	60	75	auditing	auditing	NOUN
gujaf-112	60	76	,	,	PUNCT
gujaf-112	60	77	taxation	taxation	NOUN
gujaf-112	60	78	and	and	CCONJ
gujaf-112	60	79	revenue	revenue	NOUN
gujaf-112	60	80	administration	administration	NOUN
gujaf-112	60	81	,	,	PUNCT
gujaf-112	60	82	corporate	corporate	ADJ
gujaf-112	60	83	governance	governance	NOUN
gujaf-112	60	84	issues	issue	NOUN
gujaf-112	60	85	,	,	PUNCT
gujaf-112	60	86	corporate	corporate	ADJ
gujaf-112	60	87	social	social	ADJ
gujaf-112	60	88	responsibility	responsibility	NOUN
gujaf-112	60	89	,	,	PUNCT
gujaf-112	60	90	sustainability	sustainability	NOUN
gujaf-112	60	91	and	and	CCONJ
gujaf-112	60	92	environmental	environmental	ADJ
gujaf-112	60	93	reporting	reporting	NOUN
gujaf-112	60	94	issue	issue	NOUN
gujaf-112	60	95	,	,	PUNCT
gujaf-112	60	96	information	information	NOUN
gujaf-112	60	97	and	and	CCONJ
gujaf-112	60	98	communication	communication	NOUN
gujaf-112	60	99	technology	technology	NOUN
gujaf-112	60	100	issues	issue	NOUN
gujaf-112	60	101	,	,	PUNCT
gujaf-112	60	102	bankruptcy	bankruptcy	NOUN
gujaf-112	60	103	prediction	prediction	NOUN
gujaf-112	60	104	,	,	PUNCT
gujaf-112	60	105	corporate	corporate	ADJ
gujaf-112	60	106	finance	finance	NOUN
gujaf-112	60	107	,	,	PUNCT
gujaf-112	60	108	personal	personal	ADJ
gujaf-112	60	109	finance	finance	NOUN
gujaf-112	60	110	,	,	PUNCT
gujaf-112	60	111	merger	merger	NOUN
gujaf-112	60	112	and	and	CCONJ
gujaf-112	60	113	acquisitions	acquisition	NOUN
gujaf-112	60	114	,	,	PUNCT
gujaf-112	60	115	capital	capital	NOUN
gujaf-112	60	116	structure	structure	NOUN
gujaf-112	60	117	,	,	PUNCT
gujaf-112	60	118	working	work	VERB
gujaf-112	60	119	capital	capital	NOUN
gujaf-112	60	120	management	management	NOUN
gujaf-112	60	121	,	,	PUNCT
gujaf-112	60	122	enterprises	enterprise	NOUN
gujaf-112	60	123	risk	risk	NOUN
gujaf-112	60	124	management	management	NOUN
gujaf-112	60	125	,	,	PUNCT
gujaf-112	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-112	60	127	,	,	PUNCT
gujaf-112	60	128	international	international	ADJ
gujaf-112	60	129	business	business	NOUN
gujaf-112	60	130	accounting	accounting	NOUN
gujaf-112	60	131	and	and	CCONJ
gujaf-112	60	132	finance	finance	NOUN
gujaf-112	60	133	,	,	PUNCT
gujaf-112	60	134	banking	banking	NOUN
gujaf-112	60	135	crises	crisis	NOUN
gujaf-112	60	136	,	,	PUNCT
gujaf-112	60	137	bank‟s	bank‟s	ADJ
gujaf-112	60	138	profitability	profitability	NOUN
gujaf-112	60	139	,	,	PUNCT
gujaf-112	60	140	risk	risk	NOUN
gujaf-112	60	141	and	and	CCONJ
gujaf-112	60	142	insurance	insurance	NOUN
gujaf-112	60	143	issue	issue	NOUN
gujaf-112	60	144	,	,	PUNCT
gujaf-112	60	145	islamic	islamic	ADJ
gujaf-112	60	146	finance	finance	NOUN
gujaf-112	60	147	,	,	PUNCT
gujaf-112	60	148	conventional	conventional	ADJ
gujaf-112	60	149	and	and	CCONJ
gujaf-112	60	150	islamic	islamic	ADJ
gujaf-112	60	151	banks	bank	NOUN
gujaf-112	60	152	and	and	CCONJ
gujaf-112	60	153	so	so	ADV
gujaf-112	60	154	forth	forth	ADV
gujaf-112	60	155	.	.	PUNCT
gujaf-112	61	1	guidelines	guideline	NOUN
gujaf-112	61	2	for	for	ADP
gujaf-112	61	3	submission	submission	NOUN
gujaf-112	61	4	and	and	CCONJ
gujaf-112	61	5	manuscript	manuscript	NOUN
gujaf-112	61	6	format	format	VERB
gujaf-112	61	7	the	the	DET
gujaf-112	61	8	submission	submission	NOUN
gujaf-112	61	9	language	language	NOUN
gujaf-112	61	10	is	be	AUX
gujaf-112	61	11	english	english	PROPN
gujaf-112	61	12	and	and	CCONJ
gujaf-112	61	13	must	must	AUX
gujaf-112	61	14	be	be	AUX
gujaf-112	61	15	a	a	DET
gujaf-112	61	16	well	well	ADV
gujaf-112	61	17	-	-	PUNCT
gujaf-112	61	18	researched	research	VERB
gujaf-112	61	19	original	original	ADJ
gujaf-112	61	20	manuscript	manuscript	NOUN
gujaf-112	61	21	that	that	PRON
gujaf-112	61	22	has	have	AUX
gujaf-112	61	23	not	not	PART
gujaf-112	61	24	previously	previously	ADV
gujaf-112	61	25	been	be	AUX
gujaf-112	61	26	submitted	submit	VERB
gujaf-112	61	27	elsewhere	elsewhere	ADV
gujaf-112	61	28	for	for	ADP
gujaf-112	61	29	publication	publication	NOUN
gujaf-112	61	30	.	.	PUNCT
gujaf-112	62	1	the	the	DET
gujaf-112	62	2	paper	paper	NOUN
gujaf-112	62	3	should	should	AUX
gujaf-112	62	4	not	not	PART
gujaf-112	62	5	exceed	exceed	VERB
gujaf-112	62	6	more	more	ADJ
gujaf-112	62	7	than	than	ADP
gujaf-112	62	8	15	15	NUM
gujaf-112	62	9	pages	page	NOUN
gujaf-112	62	10	on	on	ADP
gujaf-112	62	11	a4	a4	NOUN
gujaf-112	62	12	type	type	NOUN
gujaf-112	62	13	paper	paper	NOUN
gujaf-112	62	14	in	in	ADP
gujaf-112	62	15	ms	ms	ADJ
gujaf-112	62	16	-	-	PUNCT
gujaf-112	62	17	word	word	NOUN
gujaf-112	62	18	format	format	NOUN
gujaf-112	62	19	,	,	PUNCT
gujaf-112	62	20	1.5	1.5	NUM
gujaf-112	62	21	-	-	PUNCT
gujaf-112	62	22	line	line	NOUN
gujaf-112	62	23	spacing	spacing	NOUN
gujaf-112	62	24	,	,	PUNCT
gujaf-112	62	25	12	12	NUM
gujaf-112	62	26	font	font	NOUN
gujaf-112	62	27	size	size	NOUN
gujaf-112	62	28	in	in	ADP
gujaf-112	62	29	times	time	NOUN
gujaf-112	62	30	new	new	ADJ
gujaf-112	62	31	roman	roman	NOUN
gujaf-112	62	32	.	.	PUNCT
gujaf-112	63	1	manuscript	manuscript	NOUN
gujaf-112	63	2	should	should	AUX
gujaf-112	63	3	be	be	AUX
gujaf-112	63	4	tested	test	VERB
gujaf-112	63	5	for	for	ADP
gujaf-112	63	6	plagiarism	plagiarism	NOUN
gujaf-112	63	7	before	before	ADP
gujaf-112	63	8	submission	submission	NOUN
gujaf-112	63	9	,	,	PUNCT
gujaf-112	63	10	as	as	SCONJ
gujaf-112	63	11	the	the	DET
gujaf-112	63	12	maximum	maximum	ADJ
gujaf-112	63	13	similarity	similarity	NOUN
gujaf-112	63	14	index	index	NOUN
gujaf-112	63	15	acceptable	acceptable	ADJ
gujaf-112	63	16	by	by	ADP
gujaf-112	63	17	gujaf	gujaf	NOUN
gujaf-112	63	18	is	be	AUX
gujaf-112	63	19	25	25	NUM
gujaf-112	63	20	percent	percent	NOUN
gujaf-112	63	21	.	.	PUNCT
gujaf-112	64	1	furthermore	furthermore	ADV
gujaf-112	64	2	,	,	PUNCT
gujaf-112	64	3	the	the	DET
gujaf-112	64	4	length	length	NOUN
gujaf-112	64	5	of	of	ADP
gujaf-112	64	6	a	a	DET
gujaf-112	64	7	complete	complete	ADJ
gujaf-112	64	8	article	article	NOUN
gujaf-112	64	9	should	should	AUX
gujaf-112	64	10	not	not	PART
gujaf-112	64	11	exceed	exceed	VERB
gujaf-112	64	12	5000	5000	NUM
gujaf-112	64	13	words	word	NOUN
gujaf-112	64	14	including	include	VERB
gujaf-112	64	15	an	an	DET
gujaf-112	64	16	abstract	abstract	NOUN
gujaf-112	64	17	of	of	ADP
gujaf-112	64	18	not	not	PART
gujaf-112	64	19	more	more	ADJ
gujaf-112	64	20	than	than	ADP
gujaf-112	64	21	250	250	NUM
gujaf-112	64	22	words	word	NOUN
gujaf-112	64	23	with	with	ADP
gujaf-112	64	24	a	a	DET
gujaf-112	64	25	minimum	minimum	NOUN
gujaf-112	64	26	of	of	ADP
gujaf-112	64	27	four	four	NUM
gujaf-112	64	28	key	key	ADJ
gujaf-112	64	29	words	word	NOUN
gujaf-112	64	30	immediately	immediately	ADV
gujaf-112	64	31	after	after	ADP
gujaf-112	64	32	the	the	DET
gujaf-112	64	33	abstract	abstract	NOUN
gujaf-112	64	34	.	.	PUNCT
gujaf-112	65	1	all	all	DET
gujaf-112	65	2	references	reference	NOUN
gujaf-112	65	3	including	include	VERB
gujaf-112	65	4	in	in	ADP
gujaf-112	65	5	text	text	NOUN
gujaf-112	65	6	citation	citation	NOUN
gujaf-112	65	7	and	and	CCONJ
gujaf-112	65	8	reference	reference	NOUN
gujaf-112	65	9	list	list	NOUN
gujaf-112	65	10	,	,	PUNCT
gujaf-112	65	11	tables	table	NOUN
gujaf-112	65	12	and	and	CCONJ
gujaf-112	65	13	figures	figure	NOUN
gujaf-112	65	14	should	should	AUX
gujaf-112	65	15	be	be	AUX
gujaf-112	65	16	in	in	ADP
gujaf-112	65	17	line	line	NOUN
gujaf-112	65	18	with	with	ADP
gujaf-112	65	19	apa	apa	PROPN
gujaf-112	65	20	7	7	NUM
gujaf-112	65	21	th	th	X
gujaf-112	65	22	edition	edition	NOUN
gujaf-112	65	23	publication	publication	NOUN
gujaf-112	65	24	manual	manual	NOUN
gujaf-112	65	25	.	.	PUNCT
gujaf-112	66	1	finally	finally	ADV
gujaf-112	66	2	,	,	PUNCT
gujaf-112	66	3	manuscript	manuscript	NOUN
gujaf-112	66	4	should	should	AUX
gujaf-112	66	5	be	be	AUX
gujaf-112	66	6	send	send	VERB
gujaf-112	66	7	to	to	ADP
gujaf-112	66	8	our	our	PRON
gujaf-112	66	9	email	email	NOUN
gujaf-112	66	10	address	address	NOUN
gujaf-112	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-112	66	12	and	and	CCONJ
gujaf-112	66	13	a	a	DET
gujaf-112	66	14	copy	copy	NOUN
gujaf-112	66	15	to	to	ADP
gujaf-112	66	16	our	our	PRON
gujaf-112	66	17	website	website	NOUN
gujaf-112	66	18	on	on	ADP
gujaf-112	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-112	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-112	66	21	vii	vii	PROPN
gujaf-112	66	22	publication	publication	NOUN
gujaf-112	66	23	procedure	procedure	NOUN
gujaf-112	66	24	after	after	ADP
gujaf-112	66	25	receiving	receive	VERB
gujaf-112	66	26	a	a	DET
gujaf-112	66	27	manuscript	manuscript	NOUN
gujaf-112	66	28	that	that	PRON
gujaf-112	66	29	is	be	AUX
gujaf-112	66	30	within	within	ADP
gujaf-112	66	31	the	the	DET
gujaf-112	66	32	similarity	similarity	NOUN
gujaf-112	66	33	index	index	NOUN
gujaf-112	66	34	threshold	threshold	NOUN
gujaf-112	66	35	,	,	PUNCT
gujaf-112	66	36	a	a	DET
gujaf-112	66	37	confirmation	confirmation	NOUN
gujaf-112	66	38	email	email	NOUN
gujaf-112	66	39	will	will	AUX
gujaf-112	66	40	be	be	AUX
gujaf-112	66	41	send	send	VERB
gujaf-112	66	42	together	together	ADV
gujaf-112	66	43	with	with	ADP
gujaf-112	66	44	a	a	DET
gujaf-112	66	45	request	request	NOUN
gujaf-112	66	46	to	to	PART
gujaf-112	66	47	pay	pay	VERB
gujaf-112	66	48	a	a	DET
gujaf-112	66	49	review	review	NOUN
gujaf-112	66	50	proceeding	proceeding	NOUN
gujaf-112	66	51	fee	fee	NOUN
gujaf-112	66	52	.	.	PUNCT
gujaf-112	67	1	at	at	ADP
gujaf-112	67	2	this	this	DET
gujaf-112	67	3	point	point	NOUN
gujaf-112	67	4	,	,	PUNCT
gujaf-112	67	5	the	the	DET
gujaf-112	67	6	editorial	editorial	ADJ
gujaf-112	67	7	board	board	NOUN
gujaf-112	67	8	will	will	AUX
gujaf-112	67	9	take	take	VERB
gujaf-112	67	10	a	a	DET
gujaf-112	67	11	decision	decision	NOUN
gujaf-112	67	12	on	on	ADP
gujaf-112	67	13	accepting	accept	VERB
gujaf-112	67	14	,	,	PUNCT
gujaf-112	67	15	rejecting	reject	VERB
gujaf-112	67	16	or	or	CCONJ
gujaf-112	67	17	making	make	VERB
gujaf-112	67	18	a	a	DET
gujaf-112	67	19	resubmission	resubmission	NOUN
gujaf-112	67	20	of	of	ADP
gujaf-112	67	21	the	the	DET
gujaf-112	67	22	manuscript	manuscript	NOUN
gujaf-112	67	23	based	base	VERB
gujaf-112	67	24	on	on	ADP
gujaf-112	67	25	the	the	DET
gujaf-112	67	26	outcome	outcome	NOUN
gujaf-112	67	27	of	of	ADP
gujaf-112	67	28	the	the	DET
gujaf-112	67	29	double	double	ADJ
gujaf-112	67	30	-	-	PUNCT
gujaf-112	67	31	blind	blind	ADJ
gujaf-112	67	32	peer	peer	NOUN
gujaf-112	67	33	review	review	NOUN
gujaf-112	67	34	.	.	PUNCT
gujaf-112	68	1	those	those	DET
gujaf-112	68	2	authors	author	NOUN
gujaf-112	68	3	whose	whose	DET
gujaf-112	68	4	manuscript	manuscript	NOUN
gujaf-112	68	5	were	be	AUX
gujaf-112	68	6	accepted	accept	VERB
gujaf-112	68	7	for	for	ADP
gujaf-112	68	8	publication	publication	NOUN
gujaf-112	68	9	will	will	AUX
gujaf-112	68	10	be	be	AUX
gujaf-112	68	11	asked	ask	VERB
gujaf-112	68	12	to	to	PART
gujaf-112	68	13	pay	pay	VERB
gujaf-112	68	14	a	a	DET
gujaf-112	68	15	publication	publication	NOUN
gujaf-112	68	16	fee	fee	NOUN
gujaf-112	68	17	,	,	PUNCT
gujaf-112	68	18	after	after	ADP
gujaf-112	68	19	effecting	effect	VERB
gujaf-112	68	20	all	all	DET
gujaf-112	68	21	suggested	suggest	VERB
gujaf-112	68	22	corrections	correction	NOUN
gujaf-112	68	23	and	and	CCONJ
gujaf-112	68	24	changes	change	NOUN
gujaf-112	68	25	made	make	VERB
gujaf-112	68	26	on	on	ADP
gujaf-112	68	27	the	the	DET
gujaf-112	68	28	manuscript	manuscript	NOUN
gujaf-112	68	29	.	.	PUNCT
gujaf-112	69	1	all	all	DET
gujaf-112	69	2	corrected	correct	VERB
gujaf-112	69	3	papers	paper	NOUN
gujaf-112	69	4	returned	return	VERB
gujaf-112	69	5	within	within	ADP
gujaf-112	69	6	the	the	DET
gujaf-112	69	7	specified	specify	VERB
gujaf-112	69	8	time	time	NOUN
gujaf-112	69	9	frame	frame	NOUN
gujaf-112	69	10	will	will	AUX
gujaf-112	69	11	be	be	AUX
gujaf-112	69	12	published	publish	VERB
gujaf-112	69	13	in	in	ADP
gujaf-112	69	14	that	that	DET
gujaf-112	69	15	issue	issue	NOUN
gujaf-112	69	16	.	.	PUNCT
gujaf-112	70	1	payment	payment	NOUN
gujaf-112	70	2	details	detail	NOUN
gujaf-112	70	3	bank	bank	NOUN
gujaf-112	70	4	:	:	PUNCT
gujaf-112	70	5	fcmb	fcmb	PROPN
gujaf-112	70	6	account	account	PROPN
gujaf-112	70	7	number	number	NOUN
gujaf-112	70	8	:	:	PUNCT
gujaf-112	70	9	7278465011	7278465011	NUM
gujaf-112	70	10	account	account	NOUN
gujaf-112	70	11	name	name	NOUN
gujaf-112	70	12	:	:	PUNCT
gujaf-112	70	13	gusau	gusau	PROPN
gujaf-112	70	14	journal	journal	NOUN
gujaf-112	70	15	of	of	ADP
gujaf-112	70	16	accounting	accounting	NOUN
gujaf-112	70	17	and	and	CCONJ
gujaf-112	70	18	finance	finance	NOUN
gujaf-112	70	19	for	for	ADP
gujaf-112	70	20	inquiry	inquiry	NOUN
gujaf-112	70	21	the	the	DET
gujaf-112	70	22	head	head	NOUN
gujaf-112	70	23	,	,	PUNCT
gujaf-112	70	24	department	department	NOUN
gujaf-112	70	25	of	of	ADP
gujaf-112	70	26	accounting	accounting	NOUN
gujaf-112	70	27	and	and	CCONJ
gujaf-112	70	28	finance	finance	NOUN
gujaf-112	70	29	,	,	PUNCT
gujaf-112	70	30	federal	federal	ADJ
gujaf-112	70	31	university	university	NOUN
gujaf-112	70	32	gusau	gusau	PROPN
gujaf-112	70	33	,	,	PUNCT
gujaf-112	70	34	zamfara	zamfara	PROPN
gujaf-112	70	35	state	state	PROPN
gujaf-112	70	36	.	.	PUNCT
gujaf-112	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-112	72	1	+2348069393824	+2348069393824	PRON
gujaf-112	72	2	for	for	ADP
gujaf-112	72	3	more	more	ADJ
gujaf-112	72	4	information	information	NOUN
gujaf-112	72	5	,	,	PUNCT
gujaf-112	72	6	contact	contact	VERB
gujaf-112	72	7	the	the	DET
gujaf-112	72	8	editor	editor	NOUN
gujaf-112	72	9	-	-	PUNCT
gujaf-112	72	10	in	in	ADP
gujaf-112	72	11	-	-	PUNCT
gujaf-112	72	12	chief	chief	NOUN
gujaf-112	72	13	on	on	ADP
gujaf-112	72	14	+2348067766435	+2348067766435	NUM
gujaf-112	72	15	the	the	DET
gujaf-112	72	16	associate	associate	ADJ
gujaf-112	72	17	editor	editor	NOUN
gujaf-112	72	18	on	on	ADP
gujaf-112	72	19	+2348036057525	+2348036057525	NUM
gujaf-112	72	20	or	or	CCONJ
gujaf-112	72	21	visit	visit	VERB
gujaf-112	72	22	our	our	PRON
gujaf-112	72	23	website	website	NOUN
gujaf-112	72	24	on	on	ADP
gujaf-112	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-112	72	26	or	or	CCONJ
gujaf-112	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-112	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-112	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-112	72	30	viii	viii	ADJ
gujaf-112	72	31	contents	content	NOUN
gujaf-112	72	32	mediating	mediate	VERB
gujaf-112	72	33	effect	effect	NOUN
gujaf-112	72	34	of	of	ADP
gujaf-112	72	35	audit	audit	NOUN
gujaf-112	72	36	committee	committee	NOUN
gujaf-112	72	37	on	on	ADP
gujaf-112	72	38	board	board	PROPN
gujaf-112	72	39	dynamic	dynamic	ADJ
gujaf-112	72	40	and	and	CCONJ
gujaf-112	72	41	creative	creative	ADJ
gujaf-112	72	42	accounting	accounting	NOUN
gujaf-112	72	43	in	in	ADP
gujaf-112	72	44	nigerian	nigerian	ADJ
gujaf-112	72	45	firms	firm	NOUN
gujaf-112	72	46	abbas	abbas	PROPN
gujaf-112	72	47	usman	usman	PROPN
gujaf-112	72	48	phd	phd	PROPN
gujaf-112	72	49	,	,	PUNCT
gujaf-112	72	50	shehu	shehu	PROPN
gujaf-112	72	51	usman	usman	PROPN
gujaf-112	72	52	hassan	hassan	PROPN
gujaf-112	72	53	phd	phd	PROPN
gujaf-112	72	54	1	1	NUM
gujaf-112	72	55	financial	financial	ADJ
gujaf-112	72	56	performance	performance	NOUN
gujaf-112	72	57	of	of	ADP
gujaf-112	72	58	banks	bank	NOUN
gujaf-112	72	59	in	in	ADP
gujaf-112	72	60	selected	select	VERB
gujaf-112	72	61	african	african	ADJ
gujaf-112	72	62	countries	country	NOUN
gujaf-112	72	63	:	:	PUNCT
gujaf-112	72	64	does	do	VERB
gujaf-112	72	65	institutional	institutional	ADJ
gujaf-112	72	66	quality	quality	NOUN
gujaf-112	72	67	matter	matter	NOUN
gujaf-112	72	68	?	?	PUNCT
gujaf-112	73	1	toluwa	toluwa	PROPN
gujaf-112	73	2	celestine	celestine	PROPN
gujaf-112	73	3	oladele	oladele	PROPN
gujaf-112	73	4	phd	phd	PROPN
gujaf-112	73	5	,	,	PUNCT
gujaf-112	73	6	peters	peters	PROPN
gujaf-112	73	7	ade	ade	PROPN
gujaf-112	73	8	sanni	sanni	PROPN
gujaf-112	73	9	22	22	NUM
gujaf-112	73	10	firm	firm	ADJ
gujaf-112	73	11	-	-	PUNCT
gujaf-112	73	12	specific	specific	ADJ
gujaf-112	73	13	characteristcs	characteristcs	NOUN
gujaf-112	73	14	and	and	CCONJ
gujaf-112	73	15	financial	financial	ADJ
gujaf-112	73	16	performance	performance	NOUN
gujaf-112	73	17	of	of	ADP
gujaf-112	73	18	listed	list	VERB
gujaf-112	73	19	agricultural	agricultural	ADJ
gujaf-112	73	20	companies	company	NOUN
gujaf-112	73	21	in	in	ADP
gujaf-112	73	22	nigeria	nigeria	PROPN
gujaf-112	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-112	73	24	t.	t.	PROPN
gujaf-112	73	25	jimoh	jimoh	PROPN
gujaf-112	73	26	,	,	PUNCT
gujaf-112	73	27	john	john	PROPN
gujaf-112	73	28	a.	a.	PROPN
gujaf-112	73	29	attah	attah	PROPN
gujaf-112	74	1	33	33	NUM
gujaf-112	74	2	effect	effect	NOUN
gujaf-112	74	3	of	of	ADP
gujaf-112	74	4	financial	financial	ADJ
gujaf-112	74	5	leverage	leverage	NOUN
gujaf-112	74	6	on	on	ADP
gujaf-112	74	7	stock	stock	NOUN
gujaf-112	74	8	returns	return	NOUN
gujaf-112	74	9	of	of	ADP
gujaf-112	74	10	listed	list	VERB
gujaf-112	74	11	companies	company	NOUN
gujaf-112	74	12	in	in	ADP
gujaf-112	74	13	nigeria	nigeria	PROPN
gujaf-112	74	14	capital	capital	PROPN
gujaf-112	74	15	market	market	PROPN
gujaf-112	74	16	abdulrahman	abdulrahman	PROPN
gujaf-112	74	17	abubakar	abubakar	PROPN
gujaf-112	74	18	,	,	PUNCT
gujaf-112	74	19	prof	prof	PROPN
gujaf-112	74	20	.	.	PUNCT
gujaf-112	75	1	ahmad	ahmad	PROPN
gujaf-112	75	2	bello	bello	PROPN
gujaf-112	75	3	,	,	PUNCT
gujaf-112	75	4	prof	prof	PROPN
gujaf-112	75	5	.	.	PUNCT
gujaf-112	75	6	s.	s.	PROPN
gujaf-112	75	7	a.	a.	PROPN
gujaf-112	75	8	abdullahi	abdullahi	PROPN
gujaf-112	75	9	,	,	PUNCT
gujaf-112	75	10	dr	dr	PROPN
gujaf-112	75	11	.	.	PROPN
gujaf-112	75	12	m.	m.	PROPN
gujaf-112	75	13	d.	d.	PROPN
gujaf-112	75	14	tahir	tahir	PROPN
gujaf-112	75	15	45	45	NUM
gujaf-112	75	16	efficiency	efficiency	NOUN
gujaf-112	75	17	of	of	ADP
gujaf-112	75	18	deposit	deposit	NOUN
gujaf-112	75	19	money	money	NOUN
gujaf-112	75	20	banks	bank	NOUN
gujaf-112	75	21	in	in	ADP
gujaf-112	75	22	nigeria	nigeria	PROPN
gujaf-112	75	23	:	:	PUNCT
gujaf-112	75	24	data	datum	NOUN
gujaf-112	75	25	envelopment	envelopment	ADJ
gujaf-112	75	26	analysis	analysis	NOUN
gujaf-112	75	27	approach	approach	NOUN
gujaf-112	75	28	mayowa	mayowa	PROPN
gujaf-112	75	29	gabriel	gabriel	PROPN
gujaf-112	75	30	ajao	ajao	PROPN
gujaf-112	75	31	,	,	PUNCT
gujaf-112	75	32	phd	phd	NOUN
gujaf-112	75	33	,	,	PUNCT
gujaf-112	75	34	lucky	lucky	ADJ
gujaf-112	75	35	charity	charity	NOUN
gujaf-112	75	36	omoregie	omoregie	PROPN
gujaf-112	75	37	,	,	PUNCT
gujaf-112	75	38	phd	phd	NOUN
gujaf-112	75	39	57	57	NUM
gujaf-112	75	40	credit	credit	NOUN
gujaf-112	75	41	appraisal	appraisal	NOUN
gujaf-112	75	42	,	,	PUNCT
gujaf-112	75	43	collection	collection	NOUN
gujaf-112	75	44	policy	policy	NOUN
gujaf-112	75	45	and	and	CCONJ
gujaf-112	75	46	loan	loan	NOUN
gujaf-112	75	47	performance	performance	NOUN
gujaf-112	75	48	of	of	ADP
gujaf-112	75	49	microfinance	microfinance	NOUN
gujaf-112	75	50	banks	bank	NOUN
gujaf-112	75	51	in	in	ADP
gujaf-112	75	52	kwara	kwara	PROPN
gujaf-112	75	53	state	state	PROPN
gujaf-112	75	54	,	,	PUNCT
gujaf-112	75	55	nigeria	nigeria	PROPN
gujaf-112	75	56	lukman	lukman	PROPN
gujaf-112	75	57	a.	a.	PROPN
gujaf-112	75	58	o.	o.	PROPN
gujaf-112	75	59	abdulrauf	abdulrauf	PROPN
gujaf-112	75	60	69	69	NUM
gujaf-112	75	61	environmental	environmental	ADJ
gujaf-112	75	62	sustainability	sustainability	NOUN
gujaf-112	75	63	disclosure	disclosure	NOUN
gujaf-112	75	64	and	and	CCONJ
gujaf-112	75	65	market	market	NOUN
gujaf-112	75	66	value	value	NOUN
gujaf-112	75	67	of	of	ADP
gujaf-112	75	68	listed	list	VERB
gujaf-112	75	69	oil	oil	NOUN
gujaf-112	75	70	and	and	CCONJ
gujaf-112	75	71	gas	gas	NOUN
gujaf-112	75	72	firms	firm	NOUN
gujaf-112	75	73	in	in	ADP
gujaf-112	75	74	nigeria	nigeria	PROPN
gujaf-112	75	75	munir	munir	PROPN
gujaf-112	75	76	aliyu	aliyu	PROPN
gujaf-112	75	77	saleh	saleh	PROPN
gujaf-112	75	78	,	,	PUNCT
gujaf-112	75	79	sirajo	sirajo	PROPN
gujaf-112	75	80	bappah	bappah	PROPN
gujaf-112	75	81	,	,	PUNCT
gujaf-112	75	82	prof	prof	PROPN
gujaf-112	75	83	.	.	PUNCT
gujaf-112	76	1	gbegi	gbegi	PROPN
gujaf-112	76	2	daniel	daniel	PROPN
gujaf-112	76	3	orsaa	orsaa	PROPN
gujaf-112	76	4	,	,	PUNCT
gujaf-112	76	5	ibrahim	ibrahim	PROPN
gujaf-112	76	6	adamu	adamu	PROPN
gujaf-112	76	7	saleh	saleh	PROPN
gujaf-112	76	8	phd	phd	PROPN
gujaf-112	76	9	81	81	NUM
gujaf-112	76	10	audit	audit	NOUN
gujaf-112	76	11	quality	quality	NOUN
gujaf-112	76	12	,	,	PUNCT
gujaf-112	76	13	tenure	tenure	NOUN
gujaf-112	76	14	and	and	CCONJ
gujaf-112	76	15	real	real	ADJ
gujaf-112	76	16	earnings	earning	NOUN
gujaf-112	76	17	management	management	NOUN
gujaf-112	76	18	of	of	ADP
gujaf-112	76	19	listed	list	VERB
gujaf-112	76	20	nonfinancial	nonfinancial	ADJ
gujaf-112	76	21	firms	firm	NOUN
gujaf-112	76	22	in	in	ADP
gujaf-112	76	23	nigeria	nigeria	PROPN
gujaf-112	76	24	ahmed	ahmed	PROPN
gujaf-112	76	25	mohammed	mohammed	PROPN
gujaf-112	76	26	,	,	PUNCT
gujaf-112	76	27	ademu	ademu	PROPN
gujaf-112	76	28	yahaya	yahaya	PROPN
gujaf-112	76	29	,	,	PUNCT
gujaf-112	76	30	musa	musa	PROPN
gujaf-112	76	31	zakariya	zakariya	PROPN
gujaf-112	76	32	95	95	NUM
gujaf-112	76	33	effect	effect	NOUN
gujaf-112	76	34	of	of	ADP
gujaf-112	76	35	ceo	ceo	NOUN
gujaf-112	76	36	pay	pay	NOUN
gujaf-112	76	37	and	and	CCONJ
gujaf-112	76	38	ceo	ceo	NOUN
gujaf-112	76	39	power	power	NOUN
gujaf-112	76	40	on	on	ADP
gujaf-112	76	41	risk	risk	NOUN
gujaf-112	76	42	-	-	PUNCT
gujaf-112	76	43	taking	taking	NOUN
gujaf-112	76	44	of	of	ADP
gujaf-112	76	45	listed	list	VERB
gujaf-112	76	46	deposit	deposit	NOUN
gujaf-112	76	47	money	money	NOUN
gujaf-112	76	48	banks	bank	NOUN
gujaf-112	76	49	in	in	ADP
gujaf-112	76	50	nigeria	nigeria	PROPN
gujaf-112	76	51	ismaila	ismaila	PROPN
gujaf-112	76	52	yusuf	yusuf	PROPN
gujaf-112	76	53	,	,	PUNCT
gujaf-112	76	54	dr	dr	PROPN
gujaf-112	76	55	.	.	PROPN
gujaf-112	76	56	salisu	salisu	PROPN
gujaf-112	76	57	abubakar	abubakar	PROPN
gujaf-112	76	58	,	,	PUNCT
gujaf-112	76	59	dr	dr	PROPN
gujaf-112	76	60	.	.	PROPN
gujaf-112	76	61	idris	idris	PROPN
gujaf-112	76	62	ahmed	ahmed	PROPN
gujaf-112	76	63	aliyu	aliyu	PROPN
gujaf-112	76	64	,	,	PUNCT
gujaf-112	76	65	dr	dr	PROPN
gujaf-112	76	66	.	.	PROPN
gujaf-112	76	67	(	(	PUNCT
gujaf-112	76	68	mrs	mrs	PROPN
gujaf-112	76	69	)	)	PUNCT
gujaf-112	76	70	aneitie	aneitie	PROPN
gujaf-112	76	71	charles	charles	PROPN
gujaf-112	76	72	dikki	dikki	PROPN
gujaf-112	76	73	104	104	NUM
gujaf-112	76	74	nexus	nexus	NOUN
gujaf-112	76	75	between	between	ADP
gujaf-112	76	76	taxation	taxation	NOUN
gujaf-112	76	77	and	and	CCONJ
gujaf-112	76	78	foreign	foreign	ADJ
gujaf-112	76	79	direct	direct	ADJ
gujaf-112	76	80	investment	investment	NOUN
gujaf-112	76	81	in	in	ADP
gujaf-112	76	82	nigeria	nigeria	PROPN
gujaf-112	76	83	daniel	daniel	PROPN
gujaf-112	76	84	ayegbeni	ayegbeni	PROPN
gujaf-112	76	85	ulokoaga	ulokoaga	PROPN
gujaf-112	76	86	,	,	PUNCT
gujaf-112	76	87	esther	esther	PROPN
gujaf-112	76	88	ikavbo	ikavbo	PROPN
gujaf-112	76	89	evbayiro	evbayiro	NOUN
gujaf-112	76	90	-	-	PUNCT
gujaf-112	76	91	osagie	osagie	NOUN
gujaf-112	76	92	(	(	PUNCT
gujaf-112	76	93	mrs	mrs	PROPN
gujaf-112	76	94	)	)	PUNCT
gujaf-112	76	95	,	,	PUNCT
gujaf-112	76	96	ph	ph	PROPN
gujaf-112	76	97	.	.	PROPN
gujaf-112	76	98	d	d	PROPN
gujaf-112	76	99	115	115	NUM
gujaf-112	76	100	working	working	NOUN
gujaf-112	76	101	capital	capital	NOUN
gujaf-112	76	102	management	management	NOUN
gujaf-112	76	103	and	and	CCONJ
gujaf-112	76	104	profitability	profitability	NOUN
gujaf-112	76	105	of	of	ADP
gujaf-112	76	106	listed	list	VERB
gujaf-112	76	107	consumer	consumer	NOUN
gujaf-112	76	108	and	and	CCONJ
gujaf-112	76	109	industrial	industrial	ADJ
gujaf-112	76	110	goods	good	NOUN
gujaf-112	76	111	companies	company	NOUN
gujaf-112	76	112	in	in	ADP
gujaf-112	76	113	nigeria	nigeria	PROPN
gujaf-112	76	114	kwasau	kwasau	PROPN
gujaf-112	76	115	ntyak	ntyak	PROPN
gujaf-112	76	116	leah	leah	PROPN
gujaf-112	76	117	,	,	PUNCT
gujaf-112	76	118	samuel	samuel	PROPN
gujaf-112	76	119	eniola	eniola	PROPN
gujaf-112	76	120	agbi	agbi	PROPN
gujaf-112	76	121	phd	phd	PROPN
gujaf-112	76	122	,	,	PUNCT
gujaf-112	76	123	lateef	lateef	PROPN
gujaf-112	76	124	olumide	olumide	PROPN
gujaf-112	76	125	mustapha	mustapha	PROPN
gujaf-112	76	126	phd	phd	PROPN
gujaf-112	76	127	125	125	NUM
gujaf-112	76	128	value	value	NOUN
gujaf-112	76	129	relevance	relevance	NOUN
gujaf-112	76	130	of	of	ADP
gujaf-112	76	131	earnings	earning	NOUN
gujaf-112	76	132	and	and	CCONJ
gujaf-112	76	133	book	book	NOUN
gujaf-112	76	134	value	value	NOUN
gujaf-112	76	135	:	:	PUNCT
gujaf-112	76	136	a	a	DET
gujaf-112	76	137	comparative	comparative	ADJ
gujaf-112	76	138	analysis	analysis	NOUN
gujaf-112	76	139	between	between	ADP
gujaf-112	76	140	big4	big4	NOUN
gujaf-112	76	141	and	and	CCONJ
gujaf-112	76	142	non	non	ADJ
gujaf-112	76	143	-	-	ADJ
gujaf-112	76	144	big4	big4	ADJ
gujaf-112	76	145	audited	audit	VERB
gujaf-112	76	146	listed	list	VERB
gujaf-112	76	147	firms	firm	NOUN
gujaf-112	76	148	in	in	ADP
gujaf-112	76	149	nigeria	nigeria	PROPN
gujaf-112	76	150	abdu	abdu	PROPN
gujaf-112	76	151	abubakar	abubakar	PROPN
gujaf-112	76	152	,	,	PUNCT
gujaf-112	76	153	ishaya	ishaya	PROPN
gujaf-112	76	154	luka	luka	PROPN
gujaf-112	76	155	chechet	chechet	PROPN
gujaf-112	76	156	phd	phd	PROPN
gujaf-112	76	157	,	,	PUNCT
gujaf-112	76	158	muazu	muazu	ADJ
gujaf-112	76	159	saidu	saidu	PROPN
gujaf-112	76	160	badara	badara	PROPN
gujaf-112	76	161	phd	phd	NOUN
gujaf-112	76	162	,	,	PUNCT
gujaf-112	76	163	yunusa	yunusa	PROPN
gujaf-112	76	164	nasiru	nasiru	PROPN
gujaf-112	76	165	phd	phd	PROPN
gujaf-112	76	166	136	136	NUM
gujaf-112	76	167	ix	ix	ADP
gujaf-112	76	168	value	value	NOUN
gujaf-112	76	169	relevance	relevance	NOUN
gujaf-112	76	170	of	of	ADP
gujaf-112	76	171	international	international	ADJ
gujaf-112	76	172	financial	financial	ADJ
gujaf-112	76	173	reporting	reporting	NOUN
gujaf-112	76	174	standard	standard	NOUN
gujaf-112	76	175	4	4	NUM
gujaf-112	76	176	(	(	PUNCT
gujaf-112	76	177	ifrs	ifrs	NOUN
gujaf-112	76	178	4	4	NUM
gujaf-112	76	179	)	)	PUNCT
gujaf-112	76	180	of	of	ADP
gujaf-112	76	181	listed	list	VERB
gujaf-112	76	182	nigerian	nigerian	ADJ
gujaf-112	76	183	insurance	insurance	NOUN
gujaf-112	76	184	firms	firm	NOUN
gujaf-112	76	185	mariya	mariya	PROPN
gujaf-112	76	186	mohammed	mohammed	PROPN
gujaf-112	76	187	hafiz	hafiz	PROPN
gujaf-112	76	188	,	,	PUNCT
gujaf-112	76	189	muhammad	muhammad	PROPN
gujaf-112	76	190	mustapha	mustapha	PROPN
gujaf-112	76	191	bagudo	bagudo	PROPN
gujaf-112	76	192	phd	phd	PROPN
gujaf-112	76	193	,	,	PUNCT
gujaf-112	76	194	salisu	salisu	ADJ
gujaf-112	76	195	abubakar	abubakar	PROPN
gujaf-112	76	196	phd	phd	NOUN
gujaf-112	76	197	145	145	NUM
gujaf-112	76	198	determinants	determinant	NOUN
gujaf-112	76	199	of	of	ADP
gujaf-112	76	200	audit	audit	NOUN
gujaf-112	76	201	fees	fee	NOUN
gujaf-112	76	202	of	of	ADP
gujaf-112	76	203	listed	list	VERB
gujaf-112	76	204	insurance	insurance	NOUN
gujaf-112	76	205	companies	company	NOUN
gujaf-112	76	206	in	in	ADP
gujaf-112	76	207	nigeria	nigeria	PROPN
gujaf-112	76	208	sagir	sagir	PROPN
gujaf-112	76	209	lawal	lawal	PROPN
gujaf-112	76	210	,	,	PUNCT
gujaf-112	76	211	phd	phd	NOUN
gujaf-112	76	212	,	,	PUNCT
gujaf-112	76	213	mohammed	mohammed	PROPN
gujaf-112	76	214	ibrahim	ibrahim	PROPN
gujaf-112	76	215	,	,	PUNCT
gujaf-112	76	216	phd	phd	NOUN
gujaf-112	76	217	158	158	NUM
gujaf-112	76	218	taxation	taxation	NOUN
gujaf-112	76	219	and	and	CCONJ
gujaf-112	76	220	social	social	ADJ
gujaf-112	76	221	services	service	NOUN
gujaf-112	76	222	:	:	PUNCT
gujaf-112	76	223	evidence	evidence	NOUN
gujaf-112	76	224	from	from	ADP
gujaf-112	76	225	nigeria	nigeria	PROPN
gujaf-112	76	226	adegbite	adegbite	PROPN
gujaf-112	76	227	,	,	PUNCT
gujaf-112	76	228	tajudeen	tajudeen	NOUN
gujaf-112	76	229	adejare	adejare	NOUN
gujaf-112	76	230	,	,	PUNCT
gujaf-112	76	231	phd	phd	NOUN
gujaf-112	76	232	,	,	PUNCT
gujaf-112	76	233	abdussamad	abdussamad	PROPN
gujaf-112	76	234	,	,	PUNCT
gujaf-112	76	235	olarinde	olarinde	VERB
gujaf-112	76	236	171	171	NUM
gujaf-112	76	237	ownership	ownership	NOUN
gujaf-112	76	238	structure	structure	NOUN
gujaf-112	76	239	and	and	CCONJ
gujaf-112	76	240	financial	financial	ADJ
gujaf-112	76	241	performance	performance	NOUN
gujaf-112	76	242	of	of	ADP
gujaf-112	76	243	quoted	quote	VERB
gujaf-112	76	244	mortgage	mortgage	NOUN
gujaf-112	76	245	banks	bank	NOUN
gujaf-112	76	246	in	in	ADP
gujaf-112	76	247	nigeria	nigeria	PROPN
gujaf-112	76	248	awotundun	awotundun	PROPN
gujaf-112	76	249	,	,	PUNCT
gujaf-112	76	250	d.	d.	PROPN
gujaf-112	76	251	a.	a.	PROPN
gujaf-112	76	252	,	,	PUNCT
gujaf-112	76	253	phd	phd	NOUN
gujaf-112	76	254	,	,	PUNCT
gujaf-112	76	255	jinadu	jinadu	ADJ
gujaf-112	76	256	,	,	PUNCT
gujaf-112	76	257	m.	m.	PROPN
gujaf-112	76	258	y.	y.	PROPN
gujaf-112	76	259	b.	b.	PROPN
gujaf-112	76	260	,	,	PUNCT
gujaf-112	76	261	fakunmoju	fakunmoju	PROPN
gujaf-112	76	262	,	,	PUNCT
gujaf-112	76	263	s.	s.	PROPN
gujaf-112	76	264	k.	k.	PROPN
gujaf-112	76	265	,	,	PUNCT
gujaf-112	76	266	phd	phd	PROPN
gujaf-112	76	267	.	.	PROPN
gujaf-112	76	268	183	183	NUM
gujaf-112	76	269	capital	capital	NOUN
gujaf-112	76	270	structure	structure	NOUN
gujaf-112	76	271	and	and	CCONJ
gujaf-112	76	272	profitability	profitability	NOUN
gujaf-112	76	273	of	of	ADP
gujaf-112	76	274	listed	list	VERB
gujaf-112	76	275	deposit	deposit	NOUN
gujaf-112	76	276	money	money	NOUN
gujaf-112	76	277	banks	bank	NOUN
gujaf-112	76	278	in	in	ADP
gujaf-112	76	279	nigeria	nigeria	PROPN
gujaf-112	76	280	rahji	rahji	PROPN
gujaf-112	76	281	ohize	ohize	PROPN
gujaf-112	76	282	ibrahim	ibrahim	PROPN
gujaf-112	76	283	,	,	PUNCT
gujaf-112	76	284	kamaldeen	kamaldeen	VERB
gujaf-112	76	285	ibraheem	ibraheem	PROPN
gujaf-112	76	286	nageri	nageri	PROPN
gujaf-112	76	287	,	,	PUNCT
gujaf-112	76	288	phd	phd	NOUN
gujaf-112	76	289	,	,	PUNCT
gujaf-112	76	290	abdullai	abdullai	NOUN
gujaf-112	76	291	agbaje	agbaje	NOUN
gujaf-112	76	292	salami	salami	NOUN
gujaf-112	76	293	,	,	PUNCT
gujaf-112	76	294	phd	phd	NOUN
gujaf-112	76	295	194	194	NUM
gujaf-112	76	296	1	1	NUM
gujaf-112	76	297	efficiency	efficiency	NOUN
gujaf-112	76	298	of	of	ADP
gujaf-112	76	299	deposit	deposit	NOUN
gujaf-112	76	300	money	money	NOUN
gujaf-112	76	301	banks	bank	NOUN
gujaf-112	76	302	in	in	ADP
gujaf-112	76	303	nigeria	nigeria	PROPN
gujaf-112	76	304	:	:	PUNCT
gujaf-112	76	305	data	datum	NOUN
gujaf-112	76	306	envelopment	envelopment	ADJ
gujaf-112	76	307	analysis	analysis	NOUN
gujaf-112	76	308	approach	approach	NOUN
gujaf-112	76	309	mayowa	mayowa	PROPN
gujaf-112	76	310	gabriel	gabriel	PROPN
gujaf-112	76	311	ajao	ajao	PROPN
gujaf-112	76	312	,	,	PUNCT
gujaf-112	76	313	phd	phd	PROPN
gujaf-112	76	314	department	department	PROPN
gujaf-112	76	315	of	of	ADP
gujaf-112	76	316	banking	banking	NOUN
gujaf-112	76	317	and	and	CCONJ
gujaf-112	76	318	finance	finance	NOUN
gujaf-112	76	319	faculty	faculty	NOUN
gujaf-112	76	320	of	of	ADP
gujaf-112	76	321	management	management	PROPN
gujaf-112	76	322	sciences	sciences	PROPN
gujaf-112	76	323	university	university	PROPN
gujaf-112	76	324	of	of	ADP
gujaf-112	76	325	benin	benin	PROPN
gujaf-112	76	326	,	,	PUNCT
gujaf-112	76	327	benin	benin	PROPN
gujaf-112	76	328	city	city	PROPN
gujaf-112	76	329	,	,	PUNCT
gujaf-112	76	330	nigeria	nigeria	PROPN
gujaf-112	76	331	.	.	PUNCT
gujaf-112	77	1	ajao.mayowa@uniben.edu	ajao.mayowa@uniben.edu	PROPN
gujaf-112	77	2	lucky	lucky	ADJ
gujaf-112	77	3	charity	charity	NOUN
gujaf-112	77	4	omoregie	omoregie	PROPN
gujaf-112	77	5	,	,	PUNCT
gujaf-112	77	6	phd	phd	PROPN
gujaf-112	77	7	department	department	PROPN
gujaf-112	77	8	of	of	ADP
gujaf-112	77	9	banking	banking	NOUN
gujaf-112	77	10	and	and	CCONJ
gujaf-112	77	11	finance	finance	NOUN
gujaf-112	77	12	faculty	faculty	NOUN
gujaf-112	77	13	of	of	ADP
gujaf-112	77	14	management	management	PROPN
gujaf-112	77	15	sciences	sciences	PROPN
gujaf-112	77	16	university	university	PROPN
gujaf-112	77	17	of	of	ADP
gujaf-112	77	18	benin	benin	PROPN
gujaf-112	77	19	,	,	PUNCT
gujaf-112	77	20	benin	benin	PROPN
gujaf-112	77	21	city	city	PROPN
gujaf-112	77	22	,	,	PUNCT
gujaf-112	77	23	nigeria	nigeria	PROPN
gujaf-112	77	24	.	.	PUNCT
gujaf-112	78	1	lucky.omoregie@yahoo.com	lucky.omoregie@yahoo.com	X
gujaf-112	79	1	abstract	abstract	ADV
gujaf-112	79	2	in	in	ADP
gujaf-112	79	3	today	today	NOUN
gujaf-112	79	4	’s	’s	PART
gujaf-112	79	5	turbulent	turbulent	ADJ
gujaf-112	79	6	and	and	CCONJ
gujaf-112	79	7	competitive	competitive	ADJ
gujaf-112	79	8	operating	operating	NOUN
gujaf-112	79	9	environment	environment	NOUN
gujaf-112	79	10	,	,	PUNCT
gujaf-112	79	11	the	the	DET
gujaf-112	79	12	survival	survival	NOUN
gujaf-112	79	13	of	of	ADP
gujaf-112	79	14	banks	bank	NOUN
gujaf-112	79	15	depends	depend	VERB
gujaf-112	79	16	on	on	ADP
gujaf-112	79	17	the	the	DET
gujaf-112	79	18	efficient	efficient	ADJ
gujaf-112	79	19	use	use	NOUN
gujaf-112	79	20	of	of	ADP
gujaf-112	79	21	scarce	scarce	ADJ
gujaf-112	79	22	resources	resource	NOUN
gujaf-112	79	23	.	.	PUNCT
gujaf-112	80	1	this	this	DET
gujaf-112	80	2	study	study	NOUN
gujaf-112	80	3	examines	examine	VERB
gujaf-112	80	4	the	the	DET
gujaf-112	80	5	efficiency	efficiency	NOUN
gujaf-112	80	6	of	of	ADP
gujaf-112	80	7	ten	ten	NUM
gujaf-112	80	8	(	(	PUNCT
gujaf-112	80	9	10	10	NUM
gujaf-112	80	10	)	)	PUNCT
gujaf-112	80	11	selected	select	VERB
gujaf-112	80	12	banks	bank	NOUN
gujaf-112	80	13	in	in	ADP
gujaf-112	80	14	nigeria	nigeria	PROPN
gujaf-112	80	15	for	for	ADP
gujaf-112	80	16	the	the	DET
gujaf-112	80	17	period	period	NOUN
gujaf-112	80	18	of	of	ADP
gujaf-112	80	19	five	five	NUM
gujaf-112	80	20	(	(	PUNCT
gujaf-112	80	21	5	5	NUM
gujaf-112	80	22	)	)	PUNCT
gujaf-112	80	23	years	year	NOUN
gujaf-112	80	24	(	(	PUNCT
gujaf-112	80	25	2016	2016	NUM
gujaf-112	80	26	to	to	ADP
gujaf-112	80	27	2020	2020	NUM
gujaf-112	80	28	)	)	PUNCT
gujaf-112	80	29	.	.	PUNCT
gujaf-112	81	1	the	the	DET
gujaf-112	81	2	efficiency	efficiency	NOUN
gujaf-112	81	3	measures	measure	NOUN
gujaf-112	81	4	of	of	ADP
gujaf-112	81	5	constant	constant	ADJ
gujaf-112	81	6	return	return	NOUN
gujaf-112	81	7	to	to	ADP
gujaf-112	81	8	scale	scale	NOUN
gujaf-112	81	9	(	(	PUNCT
gujaf-112	81	10	crs	crs	PROPN
gujaf-112	81	11	)	)	PUNCT
gujaf-112	81	12	,	,	PUNCT
gujaf-112	81	13	variable	variable	ADJ
gujaf-112	81	14	return	return	NOUN
gujaf-112	81	15	to	to	ADP
gujaf-112	81	16	scale	scale	NOUN
gujaf-112	81	17	(	(	PUNCT
gujaf-112	81	18	vrs	vrs	ADJ
gujaf-112	81	19	)	)	PUNCT
gujaf-112	81	20	and	and	CCONJ
gujaf-112	81	21	return	return	VERB
gujaf-112	81	22	to	to	ADP
gujaf-112	81	23	scale	scale	NOUN
gujaf-112	81	24	(	(	PUNCT
gujaf-112	81	25	rts	rt	NOUN
gujaf-112	81	26	)	)	PUNCT
gujaf-112	81	27	were	be	AUX
gujaf-112	81	28	employed	employ	VERB
gujaf-112	81	29	using	use	VERB
gujaf-112	81	30	the	the	DET
gujaf-112	81	31	data	datum	NOUN
gujaf-112	81	32	envelopment	envelopment	ADJ
gujaf-112	81	33	analysis	analysis	NOUN
gujaf-112	81	34	(	(	PUNCT
gujaf-112	81	35	dea	dea	NOUN
gujaf-112	81	36	)	)	PUNCT
gujaf-112	81	37	approach	approach	NOUN
gujaf-112	81	38	.	.	PUNCT
gujaf-112	82	1	the	the	DET
gujaf-112	82	2	findings	finding	NOUN
gujaf-112	82	3	from	from	ADP
gujaf-112	82	4	empirical	empirical	ADJ
gujaf-112	82	5	analysis	analysis	NOUN
gujaf-112	82	6	show	show	VERB
gujaf-112	82	7	that	that	SCONJ
gujaf-112	82	8	only	only	ADV
gujaf-112	82	9	five	five	NUM
gujaf-112	82	10	banks	bank	NOUN
gujaf-112	82	11	,	,	PUNCT
gujaf-112	82	12	guarantee	guarantee	VERB
gujaf-112	82	13	trust	trust	PROPN
gujaf-112	82	14	bank	bank	PROPN
gujaf-112	82	15	(	(	PUNCT
gujaf-112	82	16	gtb	gtb	NOUN
gujaf-112	82	17	)	)	PUNCT
gujaf-112	82	18	,	,	PUNCT
gujaf-112	82	19	first	first	ADJ
gujaf-112	82	20	city	city	PROPN
gujaf-112	82	21	monument	monument	PROPN
gujaf-112	82	22	bank	bank	PROPN
gujaf-112	82	23	(	(	PUNCT
gujaf-112	82	24	fcmb	fcmb	PROPN
gujaf-112	82	25	,	,	PUNCT
gujaf-112	82	26	)	)	PUNCT
gujaf-112	82	27	access	access	NOUN
gujaf-112	82	28	bank	bank	PROPN
gujaf-112	82	29	,	,	PUNCT
gujaf-112	82	30	union	union	PROPN
gujaf-112	82	31	bank	bank	PROPN
gujaf-112	82	32	and	and	CCONJ
gujaf-112	82	33	sterling	sterling	NOUN
gujaf-112	82	34	bank	bank	NOUN
gujaf-112	82	35	were	be	AUX
gujaf-112	82	36	significantly	significantly	ADV
gujaf-112	82	37	efficient	efficient	ADJ
gujaf-112	82	38	in	in	ADP
gujaf-112	82	39	nigeria	nigeria	PROPN
gujaf-112	82	40	with	with	ADP
gujaf-112	82	41	respect	respect	NOUN
gujaf-112	82	42	to	to	ADP
gujaf-112	82	43	crs	crs	PROPN
gujaf-112	82	44	and	and	CCONJ
gujaf-112	82	45	vrs	vrs	PROPN
gujaf-112	82	46	for	for	ADP
gujaf-112	82	47	the	the	DET
gujaf-112	82	48	period	period	NOUN
gujaf-112	82	49	considered	consider	VERB
gujaf-112	82	50	.	.	PUNCT
gujaf-112	83	1	however	however	ADV
gujaf-112	83	2	,	,	PUNCT
gujaf-112	83	3	all	all	DET
gujaf-112	83	4	the	the	DET
gujaf-112	83	5	banks	bank	NOUN
gujaf-112	83	6	were	be	AUX
gujaf-112	83	7	significantly	significantly	ADV
gujaf-112	83	8	efficient	efficient	ADJ
gujaf-112	83	9	in	in	ADP
gujaf-112	83	10	the	the	DET
gujaf-112	83	11	long	long	ADJ
gujaf-112	83	12	run	run	NOUN
gujaf-112	83	13	with	with	ADP
gujaf-112	83	14	respect	respect	NOUN
gujaf-112	83	15	to	to	ADP
gujaf-112	83	16	rts	rt	NOUN
gujaf-112	83	17	.	.	PUNCT
gujaf-112	84	1	therefore	therefore	ADV
gujaf-112	84	2	,	,	PUNCT
gujaf-112	84	3	the	the	DET
gujaf-112	84	4	study	study	NOUN
gujaf-112	84	5	recommends	recommend	VERB
gujaf-112	84	6	that	that	SCONJ
gujaf-112	84	7	the	the	DET
gujaf-112	84	8	less	less	ADV
gujaf-112	84	9	efficient	efficient	ADJ
gujaf-112	84	10	banks	bank	NOUN
gujaf-112	84	11	should	should	AUX
gujaf-112	84	12	study	study	VERB
gujaf-112	84	13	and	and	CCONJ
gujaf-112	84	14	understand	understand	VERB
gujaf-112	84	15	the	the	DET
gujaf-112	84	16	strategies	strategy	NOUN
gujaf-112	84	17	adopted	adopt	VERB
gujaf-112	84	18	by	by	ADP
gujaf-112	84	19	the	the	DET
gujaf-112	84	20	efficient	efficient	ADJ
gujaf-112	84	21	banks	bank	NOUN
gujaf-112	84	22	.	.	PUNCT
gujaf-112	85	1	the	the	DET
gujaf-112	85	2	study	study	NOUN
gujaf-112	85	3	also	also	ADV
gujaf-112	85	4	recommends	recommend	VERB
gujaf-112	85	5	that	that	SCONJ
gujaf-112	85	6	investors	investor	NOUN
gujaf-112	85	7	/	/	SYM
gujaf-112	85	8	shareholders	shareholder	NOUN
gujaf-112	85	9	should	should	AUX
gujaf-112	85	10	invest	invest	VERB
gujaf-112	85	11	more	more	ADJ
gujaf-112	85	12	on	on	ADP
gujaf-112	85	13	the	the	DET
gujaf-112	85	14	efficient	efficient	ADJ
gujaf-112	85	15	banks	bank	NOUN
gujaf-112	85	16	such	such	ADJ
gujaf-112	85	17	as	as	ADP
gujaf-112	85	18	gtb	gtb	NOUN
gujaf-112	85	19	,	,	PUNCT
gujaf-112	85	20	fcmb	fcmb	PROPN
gujaf-112	85	21	,	,	PUNCT
gujaf-112	85	22	access	access	NOUN
gujaf-112	85	23	bank	bank	PROPN
gujaf-112	85	24	,	,	PUNCT
gujaf-112	85	25	union	union	PROPN
gujaf-112	85	26	bank	bank	PROPN
gujaf-112	85	27	and	and	CCONJ
gujaf-112	85	28	sterling	sterling	NOUN
gujaf-112	85	29	bank	bank	NOUN
gujaf-112	85	30	.	.	PUNCT
gujaf-112	86	1	again	again	ADV
gujaf-112	86	2	,	,	PUNCT
gujaf-112	86	3	the	the	DET
gujaf-112	86	4	study	study	NOUN
gujaf-112	86	5	recommends	recommend	VERB
gujaf-112	86	6	that	that	SCONJ
gujaf-112	86	7	the	the	DET
gujaf-112	86	8	inefficient	inefficient	ADJ
gujaf-112	86	9	banks	bank	NOUN
gujaf-112	86	10	like	like	ADP
gujaf-112	86	11	zenith	zenith	NOUN
gujaf-112	86	12	,	,	PUNCT
gujaf-112	86	13	first	first	ADJ
gujaf-112	86	14	bank	bank	NOUN
gujaf-112	86	15	,	,	PUNCT
gujaf-112	86	16	uba	uba	PROPN
gujaf-112	86	17	and	and	CCONJ
gujaf-112	86	18	wema	wema	NOUN
gujaf-112	86	19	should	should	AUX
gujaf-112	86	20	be	be	AUX
gujaf-112	86	21	encouraged	encourage	VERB
gujaf-112	86	22	to	to	PART
gujaf-112	86	23	focus	focus	VERB
gujaf-112	86	24	more	more	ADV
gujaf-112	86	25	on	on	ADP
gujaf-112	86	26	long	long	ADJ
gujaf-112	86	27	term	term	NOUN
gujaf-112	86	28	project	project	NOUN
gujaf-112	86	29	and	and	CCONJ
gujaf-112	86	30	explore	explore	VERB
gujaf-112	86	31	ways	way	NOUN
gujaf-112	86	32	to	to	PART
gujaf-112	86	33	be	be	AUX
gujaf-112	86	34	more	more	ADV
gujaf-112	86	35	operationally	operationally	ADV
gujaf-112	86	36	efficient	efficient	ADJ
gujaf-112	86	37	and	and	CCONJ
gujaf-112	86	38	move	move	VERB
gujaf-112	86	39	towards	towards	ADP
gujaf-112	86	40	innovation	innovation	NOUN
gujaf-112	86	41	.	.	PUNCT
gujaf-112	87	1	regulatory	regulatory	ADJ
gujaf-112	87	2	authorities	authority	NOUN
gujaf-112	87	3	should	should	AUX
gujaf-112	87	4	ensure	ensure	VERB
gujaf-112	87	5	strict	strict	ADJ
gujaf-112	87	6	compliance	compliance	NOUN
gujaf-112	87	7	to	to	ADP
gujaf-112	87	8	resources	resource	NOUN
gujaf-112	87	9	management	management	NOUN
gujaf-112	87	10	policies	policy	NOUN
gujaf-112	87	11	.	.	PUNCT
gujaf-112	88	1	keywords	keyword	NOUN
gujaf-112	88	2	:	:	PUNCT
gujaf-112	88	3	efficiency	efficiency	NOUN
gujaf-112	88	4	,	,	PUNCT
gujaf-112	88	5	banks	bank	NOUN
gujaf-112	88	6	,	,	PUNCT
gujaf-112	88	7	dea	dea	NOUN
gujaf-112	88	8	,	,	PUNCT
gujaf-112	88	9	input	input	NOUN
gujaf-112	88	10	-	-	PUNCT
gujaf-112	88	11	output	output	NOUN
gujaf-112	88	12	jel	jel	PROPN
gujaf-112	88	13	classifications	classification	NOUN
gujaf-112	88	14	:	:	PUNCT
gujaf-112	88	15	c14	c14	NOUN
gujaf-112	88	16	,	,	PUNCT
gujaf-112	88	17	c67	c67	PROPN
gujaf-112	88	18	,	,	PUNCT
gujaf-112	88	19	g21	g21	PROPN
gujaf-112	88	20	i.	i.	PROPN
gujaf-112	88	21	introduction	introduction	NOUN
gujaf-112	88	22	the	the	DET
gujaf-112	88	23	goal	goal	NOUN
gujaf-112	88	24	of	of	ADP
gujaf-112	88	25	the	the	DET
gujaf-112	88	26	financial	financial	ADJ
gujaf-112	88	27	sector	sector	NOUN
gujaf-112	88	28	is	be	AUX
gujaf-112	88	29	to	to	PART
gujaf-112	88	30	mediate	mediate	VERB
gujaf-112	88	31	the	the	DET
gujaf-112	88	32	economic	economic	ADJ
gujaf-112	88	33	and	and	CCONJ
gujaf-112	88	34	investment	investment	NOUN
gujaf-112	88	35	desires	desire	NOUN
gujaf-112	88	36	of	of	ADP
gujaf-112	88	37	financial	financial	ADJ
gujaf-112	88	38	units	unit	NOUN
gujaf-112	88	39	by	by	ADP
gujaf-112	88	40	reallocating	reallocate	VERB
gujaf-112	88	41	assets	asset	NOUN
gujaf-112	88	42	among	among	ADP
gujaf-112	88	43	them	they	PRON
gujaf-112	88	44	(	(	PUNCT
gujaf-112	88	45	banya	banya	NOUN
gujaf-112	88	46	and	and	CCONJ
gujaf-112	88	47	biekpe	biekpe	NOUN
gujaf-112	88	48	,	,	PUNCT
gujaf-112	88	49	2018	2018	NUM
gujaf-112	88	50	)	)	PUNCT
gujaf-112	88	51	.	.	PUNCT
gujaf-112	89	1	the	the	DET
gujaf-112	89	2	banking	banking	NOUN
gujaf-112	89	3	sector	sector	NOUN
gujaf-112	89	4	being	be	AUX
gujaf-112	89	5	an	an	DET
gujaf-112	89	6	essential	essential	ADJ
gujaf-112	89	7	part	part	NOUN
gujaf-112	89	8	of	of	ADP
gujaf-112	89	9	the	the	DET
gujaf-112	89	10	financial	financial	ADJ
gujaf-112	89	11	system	system	NOUN
gujaf-112	89	12	performs	perform	VERB
gujaf-112	89	13	an	an	DET
gujaf-112	89	14	essential	essential	ADJ
gujaf-112	89	15	function	function	NOUN
gujaf-112	89	16	in	in	ADP
gujaf-112	89	17	the	the	DET
gujaf-112	89	18	mobilization	mobilization	NOUN
gujaf-112	89	19	and	and	CCONJ
gujaf-112	89	20	distribution	distribution	NOUN
gujaf-112	89	21	of	of	ADP
gujaf-112	89	22	savings	saving	NOUN
gujaf-112	89	23	.	.	PUNCT
gujaf-112	90	1	banks	bank	NOUN
gujaf-112	90	2	are	be	AUX
gujaf-112	90	3	involved	involve	VERB
gujaf-112	90	4	in	in	ADP
gujaf-112	90	5	customers‟	customers‟	NUM
gujaf-112	90	6	most	most	ADV
gujaf-112	90	7	liquid	liquid	ADJ
gujaf-112	90	8	asset	asset	NOUN
gujaf-112	90	9	(	(	PUNCT
gujaf-112	90	10	cash	cash	NOUN
gujaf-112	90	11	)	)	PUNCT
gujaf-112	90	12	,	,	PUNCT
gujaf-112	90	13	and	and	CCONJ
gujaf-112	90	14	generally	generally	ADV
gujaf-112	90	15	enhance	enhance	VERB
gujaf-112	90	16	the	the	DET
gujaf-112	90	17	development	development	NOUN
gujaf-112	90	18	of	of	ADP
gujaf-112	90	19	country‟s	country‟s	NOUN
gujaf-112	90	20	economy	economy	NOUN
gujaf-112	90	21	(	(	PUNCT
gujaf-112	90	22	banya	banya	NOUN
gujaf-112	90	23	and	and	CCONJ
gujaf-112	90	24	biekpe	biekpe	NOUN
gujaf-112	90	25	,	,	PUNCT
gujaf-112	90	26	2018	2018	NUM
gujaf-112	90	27	)	)	PUNCT
gujaf-112	90	28	.	.	PUNCT
gujaf-112	91	1	the	the	DET
gujaf-112	91	2	nigeria	nigeria	PROPN
gujaf-112	91	3	banking	banking	NOUN
gujaf-112	91	4	system	system	NOUN
gujaf-112	91	5	is	be	AUX
gujaf-112	91	6	not	not	PART
gujaf-112	91	7	considerably	considerably	ADV
gujaf-112	91	8	different	different	ADJ
gujaf-112	91	9	from	from	ADP
gujaf-112	91	10	the	the	DET
gujaf-112	91	11	ones	one	NOUN
gujaf-112	91	12	of	of	ADP
gujaf-112	91	13	other	other	ADJ
gujaf-112	91	14	nations	nation	NOUN
gujaf-112	91	15	;	;	PUNCT
gujaf-112	91	16	since	since	SCONJ
gujaf-112	91	17	it	it	PRON
gujaf-112	91	18	is	be	AUX
gujaf-112	91	19	among	among	ADP
gujaf-112	91	20	the	the	DET
gujaf-112	91	21	utmost	utmost	ADJ
gujaf-112	91	22	significant	significant	ADJ
gujaf-112	91	23	contributors	contributor	NOUN
gujaf-112	91	24	within	within	ADP
gujaf-112	91	25	the	the	DET
gujaf-112	91	26	financial	financial	ADJ
gujaf-112	91	27	system	system	NOUN
gujaf-112	91	28	playing	play	VERB
gujaf-112	91	29	an	an	DET
gujaf-112	91	30	important	important	ADJ
gujaf-112	91	31	role	role	NOUN
gujaf-112	91	32	in	in	ADP
gujaf-112	91	33	the	the	DET
gujaf-112	91	34	growth	growth	NOUN
gujaf-112	91	35	of	of	ADP
gujaf-112	91	36	nigeria	nigeria	PROPN
gujaf-112	91	37	economy	economy	NOUN
gujaf-112	91	38	.	.	PUNCT
gujaf-112	92	1	currently	currently	ADV
gujaf-112	92	2	,	,	PUNCT
gujaf-112	92	3	well	well	ADV
gujaf-112	92	4	-	-	PUNCT
gujaf-112	92	5	developed	develop	VERB
gujaf-112	92	6	financial	financial	ADJ
gujaf-112	92	7	markets	market	NOUN
gujaf-112	92	8	and	and	CCONJ
gujaf-112	92	9	banking	banking	NOUN
gujaf-112	92	10	establishments	establishment	NOUN
gujaf-112	92	11	are	be	AUX
gujaf-112	92	12	frequently	frequently	ADV
gujaf-112	92	13	taken	take	VERB
gujaf-112	92	14	into	into	ADP
gujaf-112	92	15	consideration	consideration	NOUN
gujaf-112	92	16	to	to	PART
gujaf-112	92	17	be	be	AUX
gujaf-112	92	18	a	a	DET
gujaf-112	92	19	circumstance	circumstance	NOUN
gujaf-112	92	20	beneficial	beneficial	ADJ
gujaf-112	92	21	to	to	ADP
gujaf-112	92	22	economic	economic	ADJ
gujaf-112	92	23	growth	growth	NOUN
gujaf-112	92	24	(	(	PUNCT
gujaf-112	92	25	diallo	diallo	PROPN
gujaf-112	92	26	,	,	PUNCT
gujaf-112	92	27	2018	2018	NUM
gujaf-112	92	28	;	;	PUNCT
gujaf-112	92	29	belke	belke	ADJ
gujaf-112	92	30	,	,	PUNCT
gujaf-112	92	31	ulrich	ulrich	PROPN
gujaf-112	92	32	&	&	CCONJ
gujaf-112	92	33	ralph	ralph	PROPN
gujaf-112	92	34	,	,	PUNCT
gujaf-112	92	35	2016	2016	NUM
gujaf-112	92	36	;	;	PUNCT
gujaf-112	92	37	zhang	zhang	PROPN
gujaf-112	92	38	,	,	PUNCT
gujaf-112	92	39	ling	ling	PROPN
gujaf-112	92	40	,	,	PUNCT
gujaf-112	92	41	sheng	sheng	PROPN
gujaf-112	92	42	&	&	CCONJ
gujaf-112	92	43	na	na	PROPN
gujaf-112	92	44	,	,	PUNCT
gujaf-112	92	45	2016	2016	NUM
gujaf-112	92	46	;	;	PUNCT
gujaf-112	92	47	destefanis	destefanis	PROPN
gujaf-112	92	48	,	,	PUNCT
gujaf-112	92	49	sergio	sergio	PROPN
gujaf-112	92	50	,	,	PUNCT
gujaf-112	92	51	christian	christian	PROPN
gujaf-112	92	52	&	&	CCONJ
gujaf-112	92	53	lubrano	lubrano	PROPN
gujaf-112	92	54	,	,	PUNCT
gujaf-112	92	55	2014	2014	NUM
gujaf-112	92	56	;	;	PUNCT
gujaf-112	92	57	balkevicius	balkevicius	NOUN
gujaf-112	92	58	,	,	PUNCT
gujaf-112	92	59	2012	2012	NUM
gujaf-112	92	60	)	)	PUNCT
gujaf-112	92	61	.	.	PUNCT
gujaf-112	93	1	as	as	ADP
gujaf-112	93	2	mediators	mediator	NOUN
gujaf-112	93	3	,	,	PUNCT
gujaf-112	93	4	they	they	PRON
gujaf-112	93	5	strongly	strongly	ADV
gujaf-112	93	6	make	make	VERB
gujaf-112	93	7	contributions	contribution	NOUN
gujaf-112	93	8	to	to	ADP
gujaf-112	93	9	the	the	DET
gujaf-112	93	10	effective	effective	ADJ
gujaf-112	93	11	redistribution	redistribution	NOUN
gujaf-112	93	12	of	of	ADP
gujaf-112	93	13	assets	asset	NOUN
gujaf-112	93	14	in	in	ADP
gujaf-112	93	15	the	the	DET
gujaf-112	93	16	market	market	NOUN
gujaf-112	93	17	,	,	PUNCT
gujaf-112	93	18	fund	fund	NOUN
gujaf-112	93	19	company	company	NOUN
gujaf-112	93	20	projects	project	NOUN
gujaf-112	93	21	,	,	PUNCT
gujaf-112	93	22	therefore	therefore	ADV
gujaf-112	93	23	stimulate	stimulate	VERB
gujaf-112	93	24	financial	financial	ADJ
gujaf-112	93	25	increase	increase	NOUN
gujaf-112	93	26	,	,	PUNCT
gujaf-112	93	27	sustain	sustain	VERB
gujaf-112	93	28	long	long	ADJ
gujaf-112	93	29	-	-	PUNCT
gujaf-112	93	30	term	term	NOUN
gujaf-112	93	31	mailto:ajao.mayowa@uniben.edu	mailto:ajao.mayowa@uniben.edu	NOUN
gujaf-112	93	32	2	2	NUM
gujaf-112	93	33	dealings	dealing	NOUN
gujaf-112	93	34	with	with	ADP
gujaf-112	93	35	firms	firm	NOUN
gujaf-112	93	36	,	,	PUNCT
gujaf-112	93	37	and	and	CCONJ
gujaf-112	93	38	reduce	reduce	VERB
gujaf-112	93	39	the	the	DET
gujaf-112	93	40	challenges	challenge	NOUN
gujaf-112	93	41	of	of	ADP
gujaf-112	93	42	information	information	NOUN
gujaf-112	93	43	asymmetry	asymmetry	NOUN
gujaf-112	93	44	as	as	ADV
gujaf-112	93	45	well	well	ADV
gujaf-112	93	46	as	as	ADP
gujaf-112	93	47	alleviating	alleviate	VERB
gujaf-112	93	48	economic	economic	ADJ
gujaf-112	93	49	instabilities	instability	NOUN
gujaf-112	93	50	(	(	PUNCT
gujaf-112	93	51	grmanová	grmanová	X
gujaf-112	93	52	&	&	CCONJ
gujaf-112	93	53	ivanová	ivanová	PROPN
gujaf-112	93	54	,	,	PUNCT
gujaf-112	93	55	2018	2018	NUM
gujaf-112	93	56	)	)	PUNCT
gujaf-112	93	57	.	.	PUNCT
gujaf-112	94	1	in	in	ADP
gujaf-112	94	2	the	the	DET
gujaf-112	94	3	current	current	ADJ
gujaf-112	94	4	competitive	competitive	ADJ
gujaf-112	94	5	environment	environment	NOUN
gujaf-112	94	6	,	,	PUNCT
gujaf-112	94	7	nigerian	nigerian	ADJ
gujaf-112	94	8	banking	banking	NOUN
gujaf-112	94	9	sector	sector	NOUN
gujaf-112	94	10	offers	offer	VERB
gujaf-112	94	11	a	a	DET
gujaf-112	94	12	comprehensive	comprehensive	ADJ
gujaf-112	94	13	financial	financial	ADJ
gujaf-112	94	14	services	service	NOUN
gujaf-112	94	15	.	.	PUNCT
gujaf-112	95	1	for	for	ADP
gujaf-112	95	2	banking	banking	NOUN
gujaf-112	95	3	sectors	sector	NOUN
gujaf-112	95	4	in	in	ADP
gujaf-112	95	5	nigeria	nigeria	PROPN
gujaf-112	95	6	,	,	PUNCT
gujaf-112	95	7	it	it	PRON
gujaf-112	95	8	is	be	AUX
gujaf-112	95	9	necessary	necessary	ADJ
gujaf-112	95	10	to	to	PART
gujaf-112	95	11	adequately	adequately	ADV
gujaf-112	95	12	considered	consider	VERB
gujaf-112	95	13	operational	operational	ADJ
gujaf-112	95	14	economic	economic	ADJ
gujaf-112	95	15	of	of	ADP
gujaf-112	95	16	scale	scale	NOUN
gujaf-112	95	17	advantage	advantage	NOUN
gujaf-112	95	18	with	with	ADP
gujaf-112	95	19	forward	forward	ADV
gujaf-112	95	20	looking	look	VERB
gujaf-112	95	21	perception	perception	NOUN
gujaf-112	95	22	(	(	PUNCT
gujaf-112	95	23	grmanová	grmanová	X
gujaf-112	95	24	&	&	CCONJ
gujaf-112	95	25	ivanová	ivanová	PROPN
gujaf-112	95	26	,	,	PUNCT
gujaf-112	95	27	2018	2018	NUM
gujaf-112	95	28	)	)	PUNCT
gujaf-112	95	29	.	.	PUNCT
gujaf-112	96	1	the	the	DET
gujaf-112	96	2	main	main	ADJ
gujaf-112	96	3	contribution	contribution	NOUN
gujaf-112	96	4	of	of	ADP
gujaf-112	96	5	the	the	DET
gujaf-112	96	6	banks	bank	NOUN
gujaf-112	96	7	to	to	ADP
gujaf-112	96	8	a	a	DET
gujaf-112	96	9	long	long	ADJ
gujaf-112	96	10	-	-	PUNCT
gujaf-112	96	11	term	term	NOUN
gujaf-112	96	12	plan	plan	NOUN
gujaf-112	96	13	is	be	AUX
gujaf-112	96	14	the	the	DET
gujaf-112	96	15	evaluation	evaluation	NOUN
gujaf-112	96	16	of	of	ADP
gujaf-112	96	17	its	its	PRON
gujaf-112	96	18	roles	role	NOUN
gujaf-112	96	19	from	from	ADP
gujaf-112	96	20	the	the	DET
gujaf-112	96	21	viewpoint	viewpoint	NOUN
gujaf-112	96	22	of	of	ADP
gujaf-112	96	23	performance	performance	NOUN
gujaf-112	96	24	and	and	CCONJ
gujaf-112	96	25	productivity	productivity	NOUN
gujaf-112	96	26	.	.	PUNCT
gujaf-112	97	1	an	an	DET
gujaf-112	97	2	advanced	advanced	ADJ
gujaf-112	97	3	and	and	CCONJ
gujaf-112	97	4	proficiently	proficiently	ADV
gujaf-112	97	5	operational	operational	ADJ
gujaf-112	97	6	banking	banking	NOUN
gujaf-112	97	7	system	system	NOUN
gujaf-112	97	8	accelerates	accelerate	VERB
gujaf-112	97	9	the	the	DET
gujaf-112	97	10	improvement	improvement	NOUN
gujaf-112	97	11	of	of	ADP
gujaf-112	97	12	other	other	ADJ
gujaf-112	97	13	enterprise	enterprise	NOUN
gujaf-112	97	14	spheres	sphere	NOUN
gujaf-112	97	15	within	within	ADP
gujaf-112	97	16	the	the	DET
gujaf-112	97	17	country‟s	country‟s	ADJ
gujaf-112	97	18	economic	economic	ADJ
gujaf-112	97	19	system	system	NOUN
gujaf-112	97	20	and	and	CCONJ
gujaf-112	97	21	consequently	consequently	ADV
gujaf-112	97	22	impacts	impact	VERB
gujaf-112	97	23	the	the	DET
gujaf-112	97	24	development	development	NOUN
gujaf-112	97	25	of	of	ADP
gujaf-112	97	26	the	the	DET
gujaf-112	97	27	whole	whole	ADJ
gujaf-112	97	28	nation	nation	NOUN
gujaf-112	97	29	(	(	PUNCT
gujaf-112	97	30	ključnikov	ključnikov	PROPN
gujaf-112	97	31	&	&	CCONJ
gujaf-112	97	32	popesko	popesko	PROPN
gujaf-112	97	33	,	,	PUNCT
gujaf-112	97	34	2017	2017	NUM
gujaf-112	97	35	;	;	PUNCT
gujaf-112	97	36	kubiszewska	kubiszewska	NOUN
gujaf-112	97	37	,	,	PUNCT
gujaf-112	97	38	2017	2017	NUM
gujaf-112	97	39	;	;	PUNCT
gujaf-112	97	40	nuhiu	nuhiu	NOUN
gujaf-112	97	41	,	,	PUNCT
gujaf-112	97	42	hoti	hoti	PROPN
gujaf-112	97	43	&	&	CCONJ
gujaf-112	97	44	bektashi	bektashi	PROPN
gujaf-112	97	45	,	,	PUNCT
gujaf-112	97	46	2017	2017	NUM
gujaf-112	97	47	)	)	PUNCT
gujaf-112	97	48	.	.	PUNCT
gujaf-112	98	1	as	as	SCONJ
gujaf-112	98	2	asserted	assert	VERB
gujaf-112	98	3	by	by	ADP
gujaf-112	98	4	kubiszewska	kubiszewska	NOUN
gujaf-112	98	5	(	(	PUNCT
gujaf-112	98	6	2017	2017	NUM
gujaf-112	98	7	)	)	PUNCT
gujaf-112	98	8	,	,	PUNCT
gujaf-112	98	9	the	the	DET
gujaf-112	98	10	current	current	ADJ
gujaf-112	98	11	state	state	NOUN
gujaf-112	98	12	of	of	ADP
gujaf-112	98	13	competitive	competitive	ADJ
gujaf-112	98	14	atmosphere	atmosphere	NOUN
gujaf-112	98	15	necessitates	necessitate	VERB
gujaf-112	98	16	modifications	modification	NOUN
gujaf-112	98	17	in	in	ADP
gujaf-112	98	18	determining	determine	VERB
gujaf-112	98	19	and	and	CCONJ
gujaf-112	98	20	managing	manage	VERB
gujaf-112	98	21	economic	economic	ADJ
gujaf-112	98	22	factors	factor	NOUN
gujaf-112	98	23	.	.	PUNCT
gujaf-112	99	1	the	the	DET
gujaf-112	99	2	primary	primary	ADJ
gujaf-112	99	3	standard	standard	NOUN
gujaf-112	99	4	is	be	AUX
gujaf-112	99	5	an	an	DET
gujaf-112	99	6	adjustment	adjustment	NOUN
gujaf-112	99	7	from	from	ADP
gujaf-112	99	8	employing	employ	VERB
gujaf-112	99	9	strictly	strictly	ADV
gujaf-112	99	10	financial	financial	ADJ
gujaf-112	99	11	determining	determine	VERB
gujaf-112	99	12	factors	factor	NOUN
gujaf-112	99	13	to	to	ADP
gujaf-112	99	14	setting	set	VERB
gujaf-112	99	15	wider	wide	ADJ
gujaf-112	99	16	range	range	NOUN
gujaf-112	99	17	of	of	ADP
gujaf-112	99	18	non	non	ADJ
gujaf-112	99	19	-	-	ADJ
gujaf-112	99	20	financial	financial	ADJ
gujaf-112	99	21	determining	determine	VERB
gujaf-112	99	22	factors	factor	NOUN
gujaf-112	99	23	.	.	PUNCT
gujaf-112	100	1	collection	collection	NOUN
gujaf-112	100	2	of	of	ADP
gujaf-112	100	3	variables	variable	NOUN
gujaf-112	100	4	and	and	CCONJ
gujaf-112	100	5	their	their	PRON
gujaf-112	100	6	evaluation	evaluation	NOUN
gujaf-112	100	7	are	be	AUX
gujaf-112	100	8	key	key	ADJ
gujaf-112	100	9	aspects	aspect	NOUN
gujaf-112	100	10	of	of	ADP
gujaf-112	100	11	banks	bank	NOUN
gujaf-112	100	12	financial	financial	ADJ
gujaf-112	100	13	management	management	NOUN
gujaf-112	100	14	,	,	PUNCT
gujaf-112	100	15	which	which	PRON
gujaf-112	100	16	is	be	AUX
gujaf-112	100	17	expected	expect	VERB
gujaf-112	100	18	to	to	PART
gujaf-112	100	19	be	be	AUX
gujaf-112	100	20	consistent	consistent	ADJ
gujaf-112	100	21	with	with	ADP
gujaf-112	100	22	its	its	PRON
gujaf-112	100	23	strategic	strategic	ADJ
gujaf-112	100	24	desires	desire	NOUN
gujaf-112	100	25	as	as	ADP
gujaf-112	100	26	to	to	ADP
gujaf-112	100	27	performance	performance	NOUN
gujaf-112	100	28	and	and	CCONJ
gujaf-112	100	29	productivity	productivity	NOUN
gujaf-112	100	30	with	with	ADP
gujaf-112	100	31	regards	regard	NOUN
gujaf-112	100	32	to	to	ADP
gujaf-112	100	33	the	the	DET
gujaf-112	100	34	definite	definite	ADJ
gujaf-112	100	35	threats	threat	NOUN
gujaf-112	100	36	and	and	CCONJ
gujaf-112	100	37	structured	structured	ADJ
gujaf-112	100	38	boundaries	boundary	NOUN
gujaf-112	100	39	.	.	PUNCT
gujaf-112	101	1	therefore	therefore	ADV
gujaf-112	101	2	,	,	PUNCT
gujaf-112	101	3	banking	banking	NOUN
gujaf-112	101	4	sectors	sector	NOUN
gujaf-112	101	5	are	be	AUX
gujaf-112	101	6	now	now	ADV
gujaf-112	101	7	employing	employ	VERB
gujaf-112	101	8	superior	superior	ADJ
gujaf-112	101	9	techniques	technique	NOUN
gujaf-112	101	10	of	of	ADP
gujaf-112	101	11	risk	risk	NOUN
gujaf-112	101	12	management	management	NOUN
gujaf-112	101	13	in	in	ADP
gujaf-112	101	14	the	the	DET
gujaf-112	101	15	organization	organization	NOUN
gujaf-112	101	16	and	and	CCONJ
gujaf-112	101	17	not	not	PART
gujaf-112	101	18	necessarily	necessarily	ADV
gujaf-112	101	19	because	because	SCONJ
gujaf-112	101	20	of	of	ADP
gujaf-112	101	21	the	the	DET
gujaf-112	101	22	current	current	ADJ
gujaf-112	101	23	supervisory	supervisory	ADJ
gujaf-112	101	24	treaty	treaty	NOUN
gujaf-112	101	25	(	(	PUNCT
gujaf-112	101	26	belás	belás	PROPN
gujaf-112	101	27	&	&	CCONJ
gujaf-112	101	28	cipovová	cipovová	PROPN
gujaf-112	101	29	,	,	PUNCT
gujaf-112	101	30	2012	2012	NUM
gujaf-112	101	31	)	)	PUNCT
gujaf-112	101	32	.	.	PUNCT
gujaf-112	102	1	when	when	SCONJ
gujaf-112	102	2	evaluating	evaluate	VERB
gujaf-112	102	3	its	its	PRON
gujaf-112	102	4	definite	definite	ADJ
gujaf-112	102	5	position	position	NOUN
gujaf-112	102	6	,	,	PUNCT
gujaf-112	102	7	financial	financial	ADJ
gujaf-112	102	8	institution	institution	NOUN
gujaf-112	102	9	is	be	AUX
gujaf-112	102	10	making	make	VERB
gujaf-112	102	11	an	an	DET
gujaf-112	102	12	attempt	attempt	NOUN
gujaf-112	102	13	to	to	PART
gujaf-112	102	14	accurately	accurately	ADV
gujaf-112	102	15	measure	measure	VERB
gujaf-112	102	16	its	its	PRON
gujaf-112	102	17	strengths	strength	NOUN
gujaf-112	102	18	and	and	CCONJ
gujaf-112	102	19	flaws	flaw	NOUN
gujaf-112	102	20	in	in	ADP
gujaf-112	102	21	the	the	DET
gujaf-112	102	22	areas	area	NOUN
gujaf-112	102	23	of	of	ADP
gujaf-112	102	24	pricing	pricing	NOUN
gujaf-112	102	25	,	,	PUNCT
gujaf-112	102	26	products	product	NOUN
gujaf-112	102	27	,	,	PUNCT
gujaf-112	102	28	communication	communication	NOUN
gujaf-112	102	29	policy	policy	NOUN
gujaf-112	102	30	,	,	PUNCT
gujaf-112	102	31	distribution	distribution	NOUN
gujaf-112	102	32	,	,	PUNCT
gujaf-112	102	33	organization	organization	NOUN
gujaf-112	102	34	structure	structure	NOUN
gujaf-112	102	35	and	and	CCONJ
gujaf-112	102	36	management	management	NOUN
gujaf-112	102	37	(	(	PUNCT
gujaf-112	102	38	puriwat	puriwat	PROPN
gujaf-112	102	39	&	&	CCONJ
gujaf-112	102	40	tripopsakul	tripopsakul	PROPN
gujaf-112	102	41	,	,	PUNCT
gujaf-112	102	42	2017	2017	NUM
gujaf-112	102	43	;	;	PUNCT
gujaf-112	102	44	gąsiorowski	gąsiorowski	NOUN
gujaf-112	102	45	,	,	PUNCT
gujaf-112	102	46	2016	2016	NUM
gujaf-112	102	47	)	)	PUNCT
gujaf-112	102	48	.	.	PUNCT
gujaf-112	103	1	hence	hence	ADV
gujaf-112	103	2	,	,	PUNCT
gujaf-112	103	3	“	"	PUNCT
gujaf-112	103	4	the	the	DET
gujaf-112	103	5	reason	reason	NOUN
gujaf-112	103	6	banks	bank	NOUN
gujaf-112	103	7	are	be	AUX
gujaf-112	103	8	involved	involve	VERB
gujaf-112	103	9	in	in	ADP
gujaf-112	103	10	employing	employ	VERB
gujaf-112	103	11	different	different	ADJ
gujaf-112	103	12	techniques	technique	NOUN
gujaf-112	103	13	and	and	CCONJ
gujaf-112	103	14	seek	seek	VERB
gujaf-112	103	15	to	to	PART
gujaf-112	103	16	discover	discover	VERB
gujaf-112	103	17	the	the	DET
gujaf-112	103	18	most	most	ADV
gujaf-112	103	19	appropriate	appropriate	ADJ
gujaf-112	103	20	grouping	grouping	NOUN
gujaf-112	103	21	of	of	ADP
gujaf-112	103	22	financial	financial	ADJ
gujaf-112	103	23	and	and	CCONJ
gujaf-112	103	24	non	non	ADJ
gujaf-112	103	25	-	-	ADJ
gujaf-112	103	26	financial	financial	ADJ
gujaf-112	103	27	determining	determine	VERB
gujaf-112	103	28	factors	factor	NOUN
gujaf-112	103	29	to	to	PART
gujaf-112	103	30	be	be	AUX
gujaf-112	103	31	employed	employ	VERB
gujaf-112	103	32	in	in	ADP
gujaf-112	103	33	the	the	DET
gujaf-112	103	34	direction	direction	NOUN
gujaf-112	103	35	of	of	ADP
gujaf-112	103	36	more	more	ADJ
gujaf-112	103	37	evaluation	evaluation	NOUN
gujaf-112	103	38	.	.	PUNCT
gujaf-112	104	1	there	there	PRON
gujaf-112	104	2	are	be	VERB
gujaf-112	104	3	nonparametric	nonparametric	ADJ
gujaf-112	104	4	and	and	CCONJ
gujaf-112	104	5	parametric	parametric	ADJ
gujaf-112	104	6	techniques	technique	NOUN
gujaf-112	104	7	of	of	ADP
gujaf-112	104	8	efficiency	efficiency	NOUN
gujaf-112	104	9	evaluation	evaluation	NOUN
gujaf-112	104	10	.	.	PUNCT
gujaf-112	105	1	the	the	DET
gujaf-112	105	2	frequently	frequently	ADV
gujaf-112	105	3	used	use	VERB
gujaf-112	105	4	technique	technique	NOUN
gujaf-112	105	5	in	in	ADP
gujaf-112	105	6	current	current	ADJ
gujaf-112	105	7	banking	banking	NOUN
gujaf-112	105	8	sector	sector	NOUN
gujaf-112	105	9	is	be	AUX
gujaf-112	105	10	the	the	DET
gujaf-112	105	11	non	non	ADJ
gujaf-112	105	12	-	-	ADJ
gujaf-112	105	13	parametric	parametric	ADJ
gujaf-112	105	14	technique	technique	NOUN
gujaf-112	105	15	recognized	recognize	VERB
gujaf-112	105	16	as	as	ADP
gujaf-112	105	17	the	the	DET
gujaf-112	105	18	data	datum	NOUN
gujaf-112	105	19	envelopment	envelopment	NOUN
gujaf-112	105	20	analysis	analysis	NOUN
gujaf-112	105	21	(	(	PUNCT
gujaf-112	105	22	dea	dea	NOUN
gujaf-112	105	23	)	)	PUNCT
gujaf-112	105	24	.	.	PUNCT
gujaf-112	106	1	this	this	DET
gujaf-112	106	2	technique	technique	NOUN
gujaf-112	106	3	permits	permit	VERB
gujaf-112	106	4	evaluating	evaluate	VERB
gujaf-112	106	5	the	the	DET
gujaf-112	106	6	efficiency	efficiency	NOUN
gujaf-112	106	7	of	of	ADP
gujaf-112	106	8	conversion	conversion	NOUN
gujaf-112	106	9	of	of	ADP
gujaf-112	106	10	several	several	ADJ
gujaf-112	106	11	inputs	input	NOUN
gujaf-112	106	12	into	into	ADP
gujaf-112	106	13	multiple	multiple	ADJ
gujaf-112	106	14	outputs	output	NOUN
gujaf-112	106	15	with	with	ADP
gujaf-112	106	16	the	the	DET
gujaf-112	106	17	help	help	NOUN
gujaf-112	106	18	of	of	ADP
gujaf-112	106	19	efficiency	efficiency	NOUN
gujaf-112	106	20	score	score	NOUN
gujaf-112	106	21	”	"	PUNCT
gujaf-112	106	22	(	(	PUNCT
gujaf-112	106	23	aigbovo	aigbovo	PROPN
gujaf-112	106	24	and	and	CCONJ
gujaf-112	106	25	igbinoba	igbinoba	NOUN
gujaf-112	106	26	,	,	PUNCT
gujaf-112	106	27	2019:250	2019:250	NUM
gujaf-112	106	28	)	)	PUNCT
gujaf-112	106	29	.	.	PUNCT
gujaf-112	107	1	the	the	DET
gujaf-112	107	2	major	major	ADJ
gujaf-112	107	3	challenges	challenge	NOUN
gujaf-112	107	4	confronting	confront	VERB
gujaf-112	107	5	managers	manager	NOUN
gujaf-112	107	6	of	of	ADP
gujaf-112	107	7	banking	banking	NOUN
gujaf-112	107	8	institutions	institution	NOUN
gujaf-112	107	9	is	be	AUX
gujaf-112	107	10	the	the	DET
gujaf-112	107	11	tendency	tendency	NOUN
gujaf-112	107	12	to	to	PART
gujaf-112	107	13	control	control	VERB
gujaf-112	107	14	inputs	input	NOUN
gujaf-112	107	15	more	more	ADJ
gujaf-112	107	16	than	than	ADP
gujaf-112	107	17	outputs	output	NOUN
gujaf-112	107	18	since	since	SCONJ
gujaf-112	107	19	they	they	PRON
gujaf-112	107	20	are	be	AUX
gujaf-112	107	21	usually	usually	ADV
gujaf-112	107	22	faced	face	VERB
gujaf-112	107	23	with	with	ADP
gujaf-112	107	24	the	the	DET
gujaf-112	107	25	goal	goal	NOUN
gujaf-112	107	26	of	of	ADP
gujaf-112	107	27	generating	generate	VERB
gujaf-112	107	28	maximum	maximum	ADJ
gujaf-112	107	29	outputs	output	NOUN
gujaf-112	107	30	with	with	ADP
gujaf-112	107	31	minimum	minimum	ADJ
gujaf-112	107	32	resources	resource	NOUN
gujaf-112	107	33	(	(	PUNCT
gujaf-112	107	34	inputs	input	NOUN
gujaf-112	107	35	)	)	PUNCT
gujaf-112	107	36	.	.	PUNCT
gujaf-112	108	1	this	this	PRON
gujaf-112	108	2	necessitated	necessitate	VERB
gujaf-112	108	3	the	the	DET
gujaf-112	108	4	use	use	NOUN
gujaf-112	108	5	of	of	ADP
gujaf-112	108	6	input	input	NOUN
gujaf-112	108	7	-	-	PUNCT
gujaf-112	108	8	output	output	NOUN
gujaf-112	108	9	approach	approach	NOUN
gujaf-112	108	10	to	to	PART
gujaf-112	108	11	examines	examine	VERB
gujaf-112	108	12	the	the	DET
gujaf-112	108	13	efficiency	efficiency	NOUN
gujaf-112	108	14	of	of	ADP
gujaf-112	108	15	deposit	deposit	NOUN
gujaf-112	108	16	money	money	NOUN
gujaf-112	108	17	banks	bank	NOUN
gujaf-112	108	18	in	in	ADP
gujaf-112	108	19	nigeria	nigeria	PROPN
gujaf-112	108	20	,	,	PUNCT
gujaf-112	108	21	using	use	VERB
gujaf-112	108	22	data	datum	NOUN
gujaf-112	108	23	envelopment	envelopment	ADJ
gujaf-112	108	24	analysis	analysis	NOUN
gujaf-112	108	25	technique	technique	NOUN
gujaf-112	108	26	.	.	PUNCT
gujaf-112	109	1	the	the	DET
gujaf-112	109	2	extant	extant	ADJ
gujaf-112	109	3	literature	literature	NOUN
gujaf-112	109	4	shows	show	VERB
gujaf-112	109	5	that	that	SCONJ
gujaf-112	109	6	various	various	ADJ
gujaf-112	109	7	studies	study	NOUN
gujaf-112	109	8	have	have	AUX
gujaf-112	109	9	been	be	AUX
gujaf-112	109	10	done	do	VERB
gujaf-112	109	11	on	on	ADP
gujaf-112	109	12	efficiency	efficiency	NOUN
gujaf-112	109	13	in	in	ADP
gujaf-112	109	14	the	the	DET
gujaf-112	109	15	banking	banking	NOUN
gujaf-112	109	16	industry	industry	NOUN
gujaf-112	109	17	(	(	PUNCT
gujaf-112	109	18	diallo	diallo	PROPN
gujaf-112	109	19	,	,	PUNCT
gujaf-112	109	20	2018	2018	NUM
gujaf-112	109	21	;	;	PUNCT
gujaf-112	109	22	grmanová	grmanová	PROPN
gujaf-112	109	23	&	&	CCONJ
gujaf-112	109	24	ivanová	ivanová	PROPN
gujaf-112	109	25	,	,	PUNCT
gujaf-112	109	26	2018	2018	NUM
gujaf-112	109	27	;	;	PUNCT
gujaf-112	109	28	ključnikov	ključnikov	PROPN
gujaf-112	109	29	&	&	CCONJ
gujaf-112	109	30	popesko	popesko	PROPN
gujaf-112	109	31	,	,	PUNCT
gujaf-112	109	32	2017	2017	NUM
gujaf-112	109	33	;	;	PUNCT
gujaf-112	109	34	kubiszewska	kubiszewska	NOUN
gujaf-112	109	35	,	,	PUNCT
gujaf-112	109	36	2017	2017	NUM
gujaf-112	109	37	;	;	PUNCT
gujaf-112	109	38	worimegbe	worimegbe	NOUN
gujaf-112	109	39	&	&	CCONJ
gujaf-112	109	40	benneth	benneth	NOUN
gujaf-112	109	41	,	,	PUNCT
gujaf-112	109	42	2019	2019	NUM
gujaf-112	109	43	)	)	PUNCT
gujaf-112	109	44	.	.	PUNCT
gujaf-112	110	1	most	most	ADJ
gujaf-112	110	2	studies	study	NOUN
gujaf-112	110	3	investigated	investigate	VERB
gujaf-112	110	4	the	the	DET
gujaf-112	110	5	technical	technical	ADJ
gujaf-112	110	6	,	,	PUNCT
gujaf-112	110	7	cost	cost	NOUN
gujaf-112	110	8	and	and	CCONJ
gujaf-112	110	9	profit	profit	NOUN
gujaf-112	110	10	efficiency	efficiency	NOUN
gujaf-112	110	11	applying	apply	VERB
gujaf-112	110	12	non	non	ADJ
gujaf-112	110	13	-	-	ADJ
gujaf-112	110	14	parametric	parametric	ADJ
gujaf-112	110	15	techniques	technique	NOUN
gujaf-112	110	16	consisting	consist	VERB
gujaf-112	110	17	of	of	ADP
gujaf-112	110	18	the	the	DET
gujaf-112	110	19	data	datum	NOUN
gujaf-112	110	20	envelopment	envelopment	NOUN
gujaf-112	110	21	analysis	analysis	NOUN
gujaf-112	110	22	(	(	PUNCT
gujaf-112	110	23	dea	dea	NOUN
gujaf-112	110	24	)	)	PUNCT
gujaf-112	110	25	and	and	CCONJ
gujaf-112	110	26	parametric	parametric	ADJ
gujaf-112	110	27	techniques	technique	NOUN
gujaf-112	110	28	consisting	consist	VERB
gujaf-112	110	29	of	of	ADP
gujaf-112	110	30	the	the	DET
gujaf-112	110	31	stochastic	stochastic	ADJ
gujaf-112	110	32	frontier	frontier	NOUN
gujaf-112	110	33	approach	approach	NOUN
gujaf-112	110	34	(	(	PUNCT
gujaf-112	110	35	sfa	sfa	PROPN
gujaf-112	110	36	)	)	PUNCT
gujaf-112	110	37	to	to	PART
gujaf-112	110	38	evaluate	evaluate	VERB
gujaf-112	110	39	the	the	DET
gujaf-112	110	40	different	different	ADJ
gujaf-112	110	41	efficiency	efficiency	NOUN
gujaf-112	110	42	methods	method	NOUN
gujaf-112	110	43	with	with	ADP
gujaf-112	110	44	conflicting	conflicting	ADJ
gujaf-112	110	45	results	result	NOUN
gujaf-112	110	46	.	.	PUNCT
gujaf-112	111	1	these	these	DET
gujaf-112	111	2	studies	study	NOUN
gujaf-112	111	3	were	be	AUX
gujaf-112	111	4	carried	carry	VERB
gujaf-112	111	5	out	out	ADP
gujaf-112	111	6	in	in	ADP
gujaf-112	111	7	the	the	DET
gujaf-112	111	8	developed	develop	VERB
gujaf-112	111	9	nations	nation	NOUN
gujaf-112	111	10	in	in	ADP
gujaf-112	111	11	the	the	DET
gujaf-112	111	12	world	world	NOUN
gujaf-112	111	13	such	such	ADJ
gujaf-112	111	14	as	as	ADP
gujaf-112	111	15	the	the	DET
gujaf-112	111	16	u.s	u.s	PROPN
gujaf-112	111	17	,	,	PUNCT
gujaf-112	111	18	europe	europe	PROPN
gujaf-112	111	19	and	and	CCONJ
gujaf-112	111	20	asia	asia	PROPN
gujaf-112	111	21	countries	country	NOUN
gujaf-112	111	22	.	.	PUNCT
gujaf-112	112	1	however	however	ADV
gujaf-112	112	2	,	,	PUNCT
gujaf-112	112	3	there	there	PRON
gujaf-112	112	4	are	be	VERB
gujaf-112	112	5	limited	limited	ADJ
gujaf-112	112	6	empirical	empirical	ADJ
gujaf-112	112	7	studies	study	NOUN
gujaf-112	112	8	in	in	ADP
gujaf-112	112	9	nigeria	nigeria	PROPN
gujaf-112	112	10	using	use	VERB
gujaf-112	112	11	dea	dea	NOUN
gujaf-112	112	12	approach	approach	NOUN
gujaf-112	112	13	in	in	ADP
gujaf-112	112	14	evaluating	evaluate	VERB
gujaf-112	112	15	the	the	DET
gujaf-112	112	16	efficiency	efficiency	NOUN
gujaf-112	112	17	of	of	ADP
gujaf-112	112	18	banks	bank	NOUN
gujaf-112	112	19	.	.	PUNCT
gujaf-112	113	1	some	some	DET
gujaf-112	113	2	studies	study	NOUN
gujaf-112	113	3	such	such	ADJ
gujaf-112	113	4	as	as	ADP
gujaf-112	113	5	osamwonyi	osamwonyi	NOUN
gujaf-112	113	6	and	and	CCONJ
gujaf-112	113	7	imafidon	imafidon	ADJ
gujaf-112	113	8	(	(	PUNCT
gujaf-112	113	9	2016	2016	NUM
gujaf-112	113	10	)	)	PUNCT
gujaf-112	113	11	,	,	PUNCT
gujaf-112	113	12	fapohunda	fapohunda	ADV
gujaf-112	113	13	,	,	PUNCT
gujaf-112	113	14	ogbeide	ogbeide	ADJ
gujaf-112	113	15	and	and	CCONJ
gujaf-112	113	16	igbinigie	igbinigie	NOUN
gujaf-112	113	17	(	(	PUNCT
gujaf-112	113	18	2017	2017	NUM
gujaf-112	113	19	)	)	PUNCT
gujaf-112	113	20	,	,	PUNCT
gujaf-112	113	21	obayagbona	obayagbona	NOUN
gujaf-112	113	22	and	and	CCONJ
gujaf-112	113	23	ogbeide	ogbeide	ADJ
gujaf-112	113	24	(	(	PUNCT
gujaf-112	113	25	2018	2018	NUM
gujaf-112	113	26	)	)	PUNCT
gujaf-112	113	27	focused	focus	VERB
gujaf-112	113	28	on	on	ADP
gujaf-112	113	29	efficiencies	efficiency	NOUN
gujaf-112	113	30	of	of	ADP
gujaf-112	113	31	quoted	quote	VERB
gujaf-112	113	32	manufacturing	manufacturing	NOUN
gujaf-112	113	33	companies	company	NOUN
gujaf-112	113	34	in	in	ADP
gujaf-112	113	35	nigeria	nigeria	PROPN
gujaf-112	113	36	.	.	PUNCT
gujaf-112	114	1	however	however	ADV
gujaf-112	114	2	,	,	PUNCT
gujaf-112	114	3	studies	study	NOUN
gujaf-112	114	4	by	by	ADP
gujaf-112	114	5	eriki	eriki	PROPN
gujaf-112	114	6	and	and	CCONJ
gujaf-112	114	7	osifo	osifo	ADJ
gujaf-112	114	8	(	(	PUNCT
gujaf-112	114	9	2015	2015	NUM
gujaf-112	114	10	)	)	PUNCT
gujaf-112	114	11	,	,	PUNCT
gujaf-112	114	12	worimegbe	worimegbe	NOUN
gujaf-112	114	13	and	and	CCONJ
gujaf-112	114	14	benneth	benneth	NOUN
gujaf-112	114	15	,	,	PUNCT
gujaf-112	114	16	(	(	PUNCT
gujaf-112	114	17	2019	2019	NUM
gujaf-112	114	18	)	)	PUNCT
gujaf-112	114	19	,	,	PUNCT
gujaf-112	114	20	aigbovo	aigbovo	PROPN
gujaf-112	114	21	and	and	CCONJ
gujaf-112	114	22	igbinoba	igbinoba	NOUN
gujaf-112	114	23	(	(	PUNCT
gujaf-112	114	24	2019	2019	NUM
gujaf-112	114	25	)	)	PUNCT
gujaf-112	114	26	,	,	PUNCT
gujaf-112	114	27	david	david	PROPN
gujaf-112	114	28	,	,	PUNCT
gujaf-112	114	29	isaac	isaac	PROPN
gujaf-112	114	30	and	and	CCONJ
gujaf-112	114	31	koye	koye	PROPN
gujaf-112	114	32	(	(	PUNCT
gujaf-112	114	33	2017	2017	NUM
gujaf-112	114	34	)	)	PUNCT
gujaf-112	114	35	only	only	ADV
gujaf-112	114	36	considered	consider	VERB
gujaf-112	114	37	one	one	NUM
gujaf-112	114	38	year	year	NOUN
gujaf-112	114	39	.	.	PUNCT
gujaf-112	115	1	this	this	DET
gujaf-112	115	2	current	current	ADJ
gujaf-112	115	3	study	study	NOUN
gujaf-112	115	4	differs	differ	VERB
gujaf-112	115	5	from	from	ADP
gujaf-112	115	6	the	the	DET
gujaf-112	115	7	above	above	NOUN
gujaf-112	115	8	in	in	ADP
gujaf-112	115	9	that	that	PRON
gujaf-112	115	10	;	;	PUNCT
gujaf-112	115	11	3	3	NUM
gujaf-112	115	12	it	it	PRON
gujaf-112	115	13	does	do	AUX
gujaf-112	115	14	not	not	PART
gujaf-112	115	15	only	only	ADV
gujaf-112	115	16	focus	focus	VERB
gujaf-112	115	17	on	on	ADP
gujaf-112	115	18	the	the	DET
gujaf-112	115	19	deposit	deposit	NOUN
gujaf-112	115	20	money	money	NOUN
gujaf-112	115	21	banks	bank	NOUN
gujaf-112	115	22	,	,	PUNCT
gujaf-112	115	23	but	but	CCONJ
gujaf-112	115	24	also	also	ADV
gujaf-112	115	25	have	have	VERB
gujaf-112	115	26	and	and	CCONJ
gujaf-112	115	27	extend	extend	VERB
gujaf-112	115	28	scope	scope	NOUN
gujaf-112	115	29	of	of	ADP
gujaf-112	115	30	five	five	NUM
gujaf-112	115	31	(	(	PUNCT
gujaf-112	115	32	5	5	NUM
gujaf-112	115	33	)	)	PUNCT
gujaf-112	115	34	years	year	NOUN
gujaf-112	115	35	(	(	PUNCT
gujaf-112	115	36	2016	2016	NUM
gujaf-112	115	37	-	-	SYM
gujaf-112	115	38	2020	2020	NUM
gujaf-112	115	39	)	)	PUNCT
gujaf-112	115	40	.	.	PUNCT
gujaf-112	116	1	hence	hence	ADV
gujaf-112	116	2	,	,	PUNCT
gujaf-112	116	3	the	the	DET
gujaf-112	116	4	objectives	objective	NOUN
gujaf-112	116	5	of	of	ADP
gujaf-112	116	6	this	this	DET
gujaf-112	116	7	study	study	NOUN
gujaf-112	116	8	is	be	AUX
gujaf-112	116	9	to	to	PART
gujaf-112	116	10	evaluate	evaluate	VERB
gujaf-112	116	11	the	the	DET
gujaf-112	116	12	degree	degree	NOUN
gujaf-112	116	13	of	of	ADP
gujaf-112	116	14	efficiency	efficiency	NOUN
gujaf-112	116	15	of	of	ADP
gujaf-112	116	16	deposit	deposit	NOUN
gujaf-112	116	17	money	money	NOUN
gujaf-112	116	18	banks	bank	NOUN
gujaf-112	116	19	in	in	ADP
gujaf-112	116	20	the	the	DET
gujaf-112	116	21	utilization	utilization	NOUN
gujaf-112	116	22	of	of	ADP
gujaf-112	116	23	inputs	input	NOUN
gujaf-112	116	24	to	to	PART
gujaf-112	116	25	generate	generate	VERB
gujaf-112	116	26	outputs	output	NOUN
gujaf-112	116	27	nigeria	nigeria	PROPN
gujaf-112	116	28	.	.	PUNCT
gujaf-112	117	1	whereas	whereas	SCONJ
gujaf-112	117	2	there	there	PRON
gujaf-112	117	3	is	be	VERB
gujaf-112	117	4	an	an	DET
gujaf-112	117	5	increase	increase	NOUN
gujaf-112	117	6	in	in	ADP
gujaf-112	117	7	study	study	NOUN
gujaf-112	117	8	on	on	ADP
gujaf-112	117	9	the	the	DET
gujaf-112	117	10	subject	subject	NOUN
gujaf-112	117	11	,	,	PUNCT
gujaf-112	117	12	however	however	ADV
gujaf-112	117	13	what	what	PRON
gujaf-112	117	14	establish	establish	VERB
gujaf-112	117	15	input	input	NOUN
gujaf-112	117	16	and	and	CCONJ
gujaf-112	117	17	output	output	NOUN
gujaf-112	117	18	of	of	ADP
gujaf-112	117	19	banks	bank	NOUN
gujaf-112	117	20	remains	remain	VERB
gujaf-112	117	21	a	a	DET
gujaf-112	117	22	controversy	controversy	NOUN
gujaf-112	117	23	within	within	ADP
gujaf-112	117	24	the	the	DET
gujaf-112	117	25	literature	literature	NOUN
gujaf-112	117	26	.	.	PUNCT
gujaf-112	118	1	essentially	essentially	ADV
gujaf-112	118	2	,	,	PUNCT
gujaf-112	118	3	there	there	PRON
gujaf-112	118	4	are	be	VERB
gujaf-112	118	5	three	three	NUM
gujaf-112	118	6	methods	method	NOUN
gujaf-112	118	7	in	in	ADP
gujaf-112	118	8	ascertaining	ascertain	VERB
gujaf-112	118	9	bank	bank	NOUN
gujaf-112	118	10	input	input	NOUN
gujaf-112	118	11	and	and	CCONJ
gujaf-112	118	12	output	output	NOUN
gujaf-112	118	13	.	.	PUNCT
gujaf-112	119	1	value	value	NOUN
gujaf-112	119	2	added	add	VERB
gujaf-112	119	3	,	,	PUNCT
gujaf-112	119	4	user	user	NOUN
gujaf-112	119	5	cost	cost	NOUN
gujaf-112	119	6	techniques	technique	NOUN
gujaf-112	119	7	and	and	CCONJ
gujaf-112	119	8	intermediation	intermediation	NOUN
gujaf-112	119	9	.	.	PUNCT
gujaf-112	120	1	hence	hence	ADV
gujaf-112	120	2	,	,	PUNCT
gujaf-112	120	3	total	total	ADJ
gujaf-112	120	4	deposits	deposit	NOUN
gujaf-112	120	5	(	(	PUNCT
gujaf-112	120	6	dpst	dpst	ADJ
gujaf-112	120	7	)	)	PUNCT
gujaf-112	120	8	and	and	CCONJ
gujaf-112	120	9	debt	debt	NOUN
gujaf-112	120	10	(	(	PUNCT
gujaf-112	120	11	debt	debt	NOUN
gujaf-112	120	12	)	)	PUNCT
gujaf-112	120	13	are	be	AUX
gujaf-112	120	14	recognized	recognize	VERB
gujaf-112	120	15	as	as	ADP
gujaf-112	120	16	input	input	NOUN
gujaf-112	120	17	variables	variable	NOUN
gujaf-112	120	18	,	,	PUNCT
gujaf-112	120	19	whereas	whereas	SCONJ
gujaf-112	120	20	total	total	ADJ
gujaf-112	120	21	loans	loan	NOUN
gujaf-112	120	22	and	and	CCONJ
gujaf-112	120	23	advances	advance	NOUN
gujaf-112	120	24	(	(	PUNCT
gujaf-112	120	25	laa	laa	PROPN
gujaf-112	120	26	)	)	PUNCT
gujaf-112	120	27	and	and	CCONJ
gujaf-112	120	28	net	net	ADJ
gujaf-112	120	29	profit	profit	NOUN
gujaf-112	120	30	(	(	PUNCT
gujaf-112	120	31	nprft	nprft	ADJ
gujaf-112	120	32	)	)	PUNCT
gujaf-112	120	33	as	as	ADP
gujaf-112	120	34	output	output	NOUN
gujaf-112	120	35	variables	variable	NOUN
gujaf-112	120	36	.	.	PUNCT
gujaf-112	121	1	the	the	DET
gujaf-112	121	2	other	other	ADJ
gujaf-112	121	3	sections	section	NOUN
gujaf-112	121	4	of	of	ADP
gujaf-112	121	5	this	this	DET
gujaf-112	121	6	paper	paper	NOUN
gujaf-112	121	7	are	be	AUX
gujaf-112	121	8	in	in	ADP
gujaf-112	121	9	the	the	DET
gujaf-112	121	10	following	follow	VERB
gujaf-112	121	11	order	order	NOUN
gujaf-112	121	12	.	.	PUNCT
gujaf-112	122	1	extant	extant	ADJ
gujaf-112	122	2	literatures	literature	NOUN
gujaf-112	122	3	were	be	AUX
gujaf-112	122	4	reviewed	review	VERB
gujaf-112	122	5	in	in	ADP
gujaf-112	122	6	section	section	NOUN
gujaf-112	122	7	two	two	NUM
gujaf-112	122	8	while	while	SCONJ
gujaf-112	122	9	the	the	DET
gujaf-112	122	10	research	research	NOUN
gujaf-112	122	11	methods	method	NOUN
gujaf-112	122	12	adopted	adopt	VERB
gujaf-112	122	13	for	for	ADP
gujaf-112	122	14	the	the	DET
gujaf-112	122	15	study	study	NOUN
gujaf-112	122	16	were	be	AUX
gujaf-112	122	17	discussed	discuss	VERB
gujaf-112	122	18	in	in	ADP
gujaf-112	122	19	section	section	NOUN
gujaf-112	122	20	three	three	NUM
gujaf-112	122	21	.	.	PUNCT
gujaf-112	123	1	the	the	DET
gujaf-112	123	2	presentation	presentation	NOUN
gujaf-112	123	3	and	and	CCONJ
gujaf-112	123	4	interpretation	interpretation	NOUN
gujaf-112	123	5	of	of	ADP
gujaf-112	123	6	data	datum	NOUN
gujaf-112	123	7	analysis	analysis	NOUN
gujaf-112	123	8	were	be	AUX
gujaf-112	123	9	covered	cover	VERB
gujaf-112	123	10	in	in	ADP
gujaf-112	123	11	section	section	NOUN
gujaf-112	123	12	four	four	NUM
gujaf-112	123	13	while	while	SCONJ
gujaf-112	123	14	section	section	NOUN
gujaf-112	123	15	five	five	NUM
gujaf-112	123	16	contains	contain	VERB
gujaf-112	123	17	the	the	DET
gujaf-112	123	18	summary	summary	NOUN
gujaf-112	123	19	of	of	ADP
gujaf-112	123	20	major	major	ADJ
gujaf-112	123	21	findings	finding	NOUN
gujaf-112	123	22	,	,	PUNCT
gujaf-112	123	23	recommendations	recommendation	NOUN
gujaf-112	123	24	and	and	CCONJ
gujaf-112	123	25	conclusion	conclusion	NOUN
gujaf-112	123	26	.	.	PUNCT
gujaf-112	124	1	2	2	X
gujaf-112	124	2	.	.	X
gujaf-112	124	3	literature	literature	PROPN
gujaf-112	124	4	review	review	PROPN
gujaf-112	124	5	parametric	parametric	ADJ
gujaf-112	124	6	and	and	CCONJ
gujaf-112	124	7	non	non	ADJ
gujaf-112	124	8	-	-	ADJ
gujaf-112	124	9	parametric	parametric	ADJ
gujaf-112	124	10	methods	method	NOUN
gujaf-112	124	11	have	have	AUX
gujaf-112	124	12	been	be	AUX
gujaf-112	124	13	employed	employ	VERB
gujaf-112	124	14	in	in	ADP
gujaf-112	124	15	analyzing	analyze	VERB
gujaf-112	124	16	banks	bank	NOUN
gujaf-112	124	17	efficiency	efficiency	NOUN
gujaf-112	124	18	.	.	PUNCT
gujaf-112	125	1	portela	portela	PROPN
gujaf-112	125	2	and	and	CCONJ
gujaf-112	125	3	thanassoulis	thanassouli	NOUN
gujaf-112	125	4	(	(	PUNCT
gujaf-112	125	5	2005	2005	NUM
gujaf-112	125	6	)	)	PUNCT
gujaf-112	125	7	viewed	view	VERB
gujaf-112	125	8	that	that	DET
gujaf-112	125	9	efficiency	efficiency	NOUN
gujaf-112	125	10	in	in	ADP
gujaf-112	125	11	the	the	DET
gujaf-112	125	12	banking	banking	NOUN
gujaf-112	125	13	industry	industry	NOUN
gujaf-112	125	14	can	can	AUX
gujaf-112	125	15	be	be	AUX
gujaf-112	125	16	measured	measure	VERB
gujaf-112	125	17	from	from	ADP
gujaf-112	125	18	the	the	DET
gujaf-112	125	19	profit	profit	NOUN
gujaf-112	125	20	point	point	NOUN
gujaf-112	125	21	of	of	ADP
gujaf-112	125	22	view	view	NOUN
gujaf-112	125	23	,	,	PUNCT
gujaf-112	125	24	transaction	transaction	NOUN
gujaf-112	125	25	,	,	PUNCT
gujaf-112	125	26	and	and	CCONJ
gujaf-112	125	27	operations	operation	NOUN
gujaf-112	125	28	.	.	PUNCT
gujaf-112	126	1	farrel	farrel	PROPN
gujaf-112	126	2	(	(	PUNCT
gujaf-112	126	3	1957	1957	NUM
gujaf-112	126	4	)	)	PUNCT
gujaf-112	126	5	considered	consider	VERB
gujaf-112	126	6	productivity	productivity	NOUN
gujaf-112	126	7	efficiency	efficiency	NOUN
gujaf-112	126	8	from	from	ADP
gujaf-112	126	9	the	the	DET
gujaf-112	126	10	standpoint	standpoint	NOUN
gujaf-112	126	11	of	of	ADP
gujaf-112	126	12	technical	technical	ADJ
gujaf-112	126	13	and	and	CCONJ
gujaf-112	126	14	allocation	allocation	NOUN
gujaf-112	126	15	of	of	ADP
gujaf-112	126	16	resources	resource	NOUN
gujaf-112	126	17	.	.	PUNCT
gujaf-112	127	1	bank	bank	NOUN
gujaf-112	127	2	efficiency	efficiency	NOUN
gujaf-112	127	3	can	can	AUX
gujaf-112	127	4	also	also	ADV
gujaf-112	127	5	be	be	AUX
gujaf-112	127	6	measured	measure	VERB
gujaf-112	127	7	in	in	ADP
gujaf-112	127	8	terms	term	NOUN
gujaf-112	127	9	of	of	ADP
gujaf-112	127	10	cost	cost	NOUN
gujaf-112	127	11	and	and	CCONJ
gujaf-112	127	12	profit	profit	NOUN
gujaf-112	127	13	efficiency	efficiency	NOUN
gujaf-112	127	14	,	,	PUNCT
gujaf-112	127	15	as	as	SCONJ
gujaf-112	127	16	established	establish	VERB
gujaf-112	127	17	by	by	ADP
gujaf-112	127	18	thaguna	thaguna	PROPN
gujaf-112	127	19	and	and	CCONJ
gujaf-112	127	20	poudel	poudel	PROPN
gujaf-112	127	21	(	(	PUNCT
gujaf-112	127	22	2013	2013	NUM
gujaf-112	127	23	)	)	PUNCT
gujaf-112	127	24	.	.	PUNCT
gujaf-112	128	1	the	the	DET
gujaf-112	128	2	main	main	ADJ
gujaf-112	128	3	goals	goal	NOUN
gujaf-112	128	4	and	and	CCONJ
gujaf-112	128	5	objectives	objective	NOUN
gujaf-112	128	6	of	of	ADP
gujaf-112	128	7	bank	bank	NOUN
gujaf-112	128	8	managers	manager	NOUN
gujaf-112	128	9	are	be	AUX
gujaf-112	128	10	to	to	PART
gujaf-112	128	11	seek	seek	VERB
gujaf-112	128	12	ways	way	NOUN
gujaf-112	128	13	of	of	ADP
gujaf-112	128	14	generating	generate	VERB
gujaf-112	128	15	high	high	ADJ
gujaf-112	128	16	profit	profit	NOUN
gujaf-112	128	17	despite	despite	SCONJ
gujaf-112	128	18	the	the	DET
gujaf-112	128	19	competition	competition	NOUN
gujaf-112	128	20	,	,	PUNCT
gujaf-112	128	21	increase	increase	VERB
gujaf-112	128	22	customers‟	customers‟	NUM
gujaf-112	128	23	deposits	deposit	NOUN
gujaf-112	128	24	and	and	CCONJ
gujaf-112	128	25	sales	sale	NOUN
gujaf-112	128	26	via	via	ADP
gujaf-112	128	27	increasing	increase	VERB
gujaf-112	128	28	value	value	NOUN
gujaf-112	128	29	-	-	PUNCT
gujaf-112	128	30	added	add	VERB
gujaf-112	128	31	operations	operation	NOUN
gujaf-112	128	32	.	.	PUNCT
gujaf-112	129	1	worimegbe	worimegbe	NOUN
gujaf-112	129	2	and	and	CCONJ
gujaf-112	129	3	benneth	benneth	NOUN
gujaf-112	129	4	,	,	PUNCT
gujaf-112	129	5	(	(	PUNCT
gujaf-112	129	6	2019	2019	NUM
gujaf-112	129	7	)	)	PUNCT
gujaf-112	129	8	stated	state	VERB
gujaf-112	129	9	that	that	SCONJ
gujaf-112	129	10	bank	bank	NOUN
gujaf-112	129	11	managers	manager	NOUN
gujaf-112	129	12	concentrate	concentrate	VERB
gujaf-112	129	13	their	their	PRON
gujaf-112	129	14	resources	resource	NOUN
gujaf-112	129	15	and	and	CCONJ
gujaf-112	129	16	operation	operation	NOUN
gujaf-112	129	17	on	on	ADP
gujaf-112	129	18	profit	profit	NOUN
gujaf-112	129	19	maximization	maximization	NOUN
gujaf-112	129	20	,	,	PUNCT
gujaf-112	129	21	sales	sale	NOUN
gujaf-112	129	22	increase	increase	NOUN
gujaf-112	129	23	,	,	PUNCT
gujaf-112	129	24	increase	increase	VERB
gujaf-112	129	25	customer	customer	NOUN
gujaf-112	129	26	base	base	NOUN
gujaf-112	129	27	,	,	PUNCT
gujaf-112	129	28	and	and	CCONJ
gujaf-112	129	29	create	create	VERB
gujaf-112	129	30	new	new	ADJ
gujaf-112	129	31	channels	channel	NOUN
gujaf-112	129	32	of	of	ADP
gujaf-112	129	33	effective	effective	ADJ
gujaf-112	129	34	distribution	distribution	NOUN
gujaf-112	129	35	of	of	ADP
gujaf-112	129	36	bank	bank	NOUN
gujaf-112	129	37	products	product	NOUN
gujaf-112	129	38	.	.	PUNCT
gujaf-112	130	1	dea	dea	NOUN
gujaf-112	130	2	is	be	AUX
gujaf-112	130	3	a	a	DET
gujaf-112	130	4	technique	technique	NOUN
gujaf-112	130	5	for	for	ADP
gujaf-112	130	6	evaluating	evaluate	VERB
gujaf-112	130	7	efficiency	efficiency	NOUN
gujaf-112	130	8	of	of	ADP
gujaf-112	130	9	the	the	DET
gujaf-112	130	10	decision	decision	NOUN
gujaf-112	130	11	making	make	VERB
gujaf-112	130	12	unit	unit	NOUN
gujaf-112	130	13	(	(	PUNCT
gujaf-112	130	14	dmus	dmus	PROPN
gujaf-112	130	15	)	)	PUNCT
gujaf-112	130	16	employing	employ	VERB
gujaf-112	130	17	linear	linear	ADJ
gujaf-112	130	18	programming	programming	NOUN
gujaf-112	130	19	techniques	technique	NOUN
gujaf-112	130	20	to	to	PART
gujaf-112	130	21	enclose	enclose	VERB
gujaf-112	130	22	observed	observe	VERB
gujaf-112	130	23	input	input	NOUN
gujaf-112	130	24	-	-	PUNCT
gujaf-112	130	25	output	output	NOUN
gujaf-112	130	26	vectors	vector	NOUN
gujaf-112	130	27	as	as	ADV
gujaf-112	130	28	firmly	firmly	ADV
gujaf-112	130	29	as	as	ADP
gujaf-112	130	30	feasible	feasible	ADJ
gujaf-112	130	31	(	(	PUNCT
gujaf-112	130	32	dyson	dyson	PROPN
gujaf-112	130	33	,	,	PUNCT
gujaf-112	130	34	thanassoulis	thanassoulis	PROPN
gujaf-112	130	35	&	&	CCONJ
gujaf-112	130	36	boussofiane	boussofiane	NOUN
gujaf-112	130	37	,	,	PUNCT
gujaf-112	130	38	1991	1991	NUM
gujaf-112	130	39	)	)	PUNCT
gujaf-112	130	40	.	.	PUNCT
gujaf-112	131	1	dea	dea	PROPN
gujaf-112	131	2	permits	permit	VERB
gujaf-112	131	3	a	a	DET
gujaf-112	131	4	couple	couple	NOUN
gujaf-112	131	5	of	of	ADP
gujaf-112	131	6	inputs	input	NOUN
gujaf-112	131	7	-	-	PUNCT
gujaf-112	131	8	outputs	output	NOUN
gujaf-112	131	9	to	to	PART
gujaf-112	131	10	be	be	AUX
gujaf-112	131	11	measured	measure	VERB
gujaf-112	131	12	on	on	ADP
gujaf-112	131	13	the	the	DET
gujaf-112	131	14	equal	equal	ADJ
gujaf-112	131	15	time	time	NOUN
gujaf-112	131	16	with	with	ADP
gujaf-112	131	17	none	none	NOUN
gujaf-112	131	18	assumption	assumption	NOUN
gujaf-112	131	19	on	on	ADP
gujaf-112	131	20	data	datum	NOUN
gujaf-112	131	21	distribution	distribution	NOUN
gujaf-112	131	22	.	.	PUNCT
gujaf-112	132	1	in	in	ADP
gujaf-112	132	2	each	each	DET
gujaf-112	132	3	case	case	NOUN
gujaf-112	132	4	,	,	PUNCT
gujaf-112	132	5	performance	performance	NOUN
gujaf-112	132	6	is	be	AUX
gujaf-112	132	7	evaluated	evaluate	VERB
gujaf-112	132	8	in	in	ADP
gujaf-112	132	9	line	line	NOUN
gujaf-112	132	10	with	with	ADP
gujaf-112	132	11	a	a	DET
gujaf-112	132	12	proportionate	proportionate	ADJ
gujaf-112	132	13	adjustment	adjustment	NOUN
gujaf-112	132	14	in	in	ADP
gujaf-112	132	15	inputs	input	NOUN
gujaf-112	132	16	or	or	CCONJ
gujaf-112	132	17	outputs	output	NOUN
gujaf-112	132	18	.	.	PUNCT
gujaf-112	133	1	dea	dea	PROPN
gujaf-112	133	2	model	model	NOUN
gujaf-112	133	3	can	can	AUX
gujaf-112	133	4	be	be	AUX
gujaf-112	133	5	segmented	segment	VERB
gujaf-112	133	6	into	into	ADP
gujaf-112	133	7	input	input	NOUN
gujaf-112	133	8	-	-	PUNCT
gujaf-112	133	9	oriented	orient	VERB
gujaf-112	133	10	model	model	NOUN
gujaf-112	133	11	which	which	PRON
gujaf-112	133	12	is	be	AUX
gujaf-112	133	13	capable	capable	ADJ
gujaf-112	133	14	of	of	ADP
gujaf-112	133	15	minimizing	minimize	VERB
gujaf-112	133	16	inputs	input	NOUN
gujaf-112	133	17	at	at	ADP
gujaf-112	133	18	the	the	DET
gujaf-112	133	19	same	same	ADJ
gujaf-112	133	20	time	time	NOUN
gujaf-112	133	21	satisfying	satisfy	VERB
gujaf-112	133	22	at	at	ADP
gujaf-112	133	23	least	least	ADJ
gujaf-112	133	24	the	the	DET
gujaf-112	133	25	given	give	VERB
gujaf-112	133	26	output	output	NOUN
gujaf-112	133	27	levels	level	NOUN
gujaf-112	133	28	and	and	CCONJ
gujaf-112	133	29	output	output	NOUN
gujaf-112	133	30	-	-	PUNCT
gujaf-112	133	31	oriented	orient	VERB
gujaf-112	133	32	model	model	NOUN
gujaf-112	133	33	which	which	PRON
gujaf-112	133	34	is	be	AUX
gujaf-112	133	35	capable	capable	ADJ
gujaf-112	133	36	of	of	ADP
gujaf-112	133	37	maximizing	maximize	VERB
gujaf-112	133	38	outputs	output	NOUN
gujaf-112	133	39	without	without	ADP
gujaf-112	133	40	demanding	demand	VERB
gujaf-112	133	41	more	more	ADJ
gujaf-112	133	42	of	of	ADP
gujaf-112	133	43	any	any	PRON
gujaf-112	133	44	of	of	ADP
gujaf-112	133	45	the	the	DET
gujaf-112	133	46	observed	observe	VERB
gujaf-112	133	47	input	input	NOUN
gujaf-112	133	48	values	value	NOUN
gujaf-112	133	49	.	.	PUNCT
gujaf-112	134	1	according	accord	VERB
gujaf-112	134	2	to	to	ADP
gujaf-112	134	3	charnes	charne	NOUN
gujaf-112	134	4	,	,	PUNCT
gujaf-112	134	5	cooper	cooper	NOUN
gujaf-112	134	6	and	and	CCONJ
gujaf-112	134	7	rhodes	rhodes	PROPN
gujaf-112	134	8	(	(	PUNCT
gujaf-112	134	9	1978	1978	NUM
gujaf-112	134	10	:	:	PUNCT
gujaf-112	134	11	435	435	NUM
gujaf-112	134	12	)	)	PUNCT
gujaf-112	134	13	,	,	PUNCT
gujaf-112	134	14	“	"	PUNCT
gujaf-112	134	15	dea	dea	NOUN
gujaf-112	134	16	models	model	NOUN
gujaf-112	134	17	can	can	AUX
gujaf-112	134	18	be	be	AUX
gujaf-112	134	19	segmented	segment	VERB
gujaf-112	134	20	into	into	ADP
gujaf-112	134	21	returns	return	NOUN
gujaf-112	134	22	to	to	PART
gujaf-112	134	23	scale	scale	VERB
gujaf-112	134	24	by	by	ADP
gujaf-112	134	25	including	include	VERB
gujaf-112	134	26	weight	weight	NOUN
gujaf-112	134	27	constraints	constraint	NOUN
gujaf-112	134	28	.	.	PUNCT
gujaf-112	135	1	initially	initially	ADV
gujaf-112	135	2	suggested	suggest	VERB
gujaf-112	135	3	the	the	DET
gujaf-112	135	4	efficiency	efficiency	NOUN
gujaf-112	135	5	measurement	measurement	NOUN
gujaf-112	135	6	of	of	ADP
gujaf-112	135	7	the	the	DET
gujaf-112	135	8	dmus	dmus	NOUN
gujaf-112	135	9	for	for	ADP
gujaf-112	135	10	constant	constant	ADJ
gujaf-112	135	11	returns	return	NOUN
gujaf-112	135	12	to	to	PART
gujaf-112	135	13	scale	scale	VERB
gujaf-112	135	14	(	(	PUNCT
gujaf-112	135	15	crs	crs	PROPN
gujaf-112	135	16	)	)	PUNCT
gujaf-112	135	17	,	,	PUNCT
gujaf-112	135	18	where	where	SCONJ
gujaf-112	135	19	all	all	DET
gujaf-112	135	20	dmus	dmus	NOUN
gujaf-112	135	21	are	be	AUX
gujaf-112	135	22	functioning	function	VERB
gujaf-112	135	23	at	at	ADP
gujaf-112	135	24	their	their	PRON
gujaf-112	135	25	optimum	optimum	ADJ
gujaf-112	135	26	scale	scale	NOUN
gujaf-112	135	27	.	.	PUNCT
gujaf-112	136	1	there	there	PRON
gujaf-112	136	2	are	be	VERB
gujaf-112	136	3	also	also	ADV
gujaf-112	136	4	the	the	DET
gujaf-112	136	5	variable	variable	ADJ
gujaf-112	136	6	returns	return	NOUN
gujaf-112	136	7	to	to	PART
gujaf-112	136	8	scale	scale	VERB
gujaf-112	136	9	(	(	PUNCT
gujaf-112	136	10	vrs	vrs	ADJ
gujaf-112	136	11	)	)	PUNCT
gujaf-112	136	12	efficiency	efficiency	NOUN
gujaf-112	136	13	measurement	measurement	NOUN
gujaf-112	136	14	model	model	NOUN
gujaf-112	136	15	which	which	PRON
gujaf-112	136	16	permit	permit	VERB
gujaf-112	136	17	the	the	DET
gujaf-112	136	18	segmentation	segmentation	NOUN
gujaf-112	136	19	of	of	ADP
gujaf-112	136	20	efficiency	efficiency	NOUN
gujaf-112	136	21	into	into	ADP
gujaf-112	136	22	technical	technical	ADJ
gujaf-112	136	23	and	and	CCONJ
gujaf-112	136	24	scale	scale	NOUN
gujaf-112	136	25	efficiencies	efficiency	NOUN
gujaf-112	136	26	in	in	ADP
gujaf-112	136	27	dea	dea	NOUN
gujaf-112	136	28	”	"	PUNCT
gujaf-112	136	29	.	.	PUNCT
gujaf-112	137	1	yao	yao	NOUN
gujaf-112	137	2	(	(	PUNCT
gujaf-112	137	3	2007	2007	NUM
gujaf-112	137	4	)	)	PUNCT
gujaf-112	137	5	stated	state	VERB
gujaf-112	137	6	that	that	SCONJ
gujaf-112	137	7	data	datum	NOUN
gujaf-112	137	8	envelopment	envelopment	ADJ
gujaf-112	137	9	analysis	analysis	NOUN
gujaf-112	137	10	(	(	PUNCT
gujaf-112	137	11	dea	dea	NOUN
gujaf-112	137	12	)	)	PUNCT
gujaf-112	137	13	is	be	AUX
gujaf-112	137	14	a	a	DET
gujaf-112	137	15	method	method	NOUN
gujaf-112	137	16	for	for	ADP
gujaf-112	137	17	evaluating	evaluate	VERB
gujaf-112	137	18	the	the	DET
gujaf-112	137	19	comparative	comparative	ADJ
gujaf-112	137	20	efficiency	efficiency	NOUN
gujaf-112	137	21	of	of	ADP
gujaf-112	137	22	peer	peer	NOUN
gujaf-112	137	23	decision	decision	NOUN
gujaf-112	137	24	making	make	VERB
gujaf-112	137	25	units	unit	NOUN
gujaf-112	137	26	(	(	PUNCT
gujaf-112	137	27	dmus	dmus	PROPN
gujaf-112	137	28	)	)	PUNCT
gujaf-112	137	29	with	with	ADP
gujaf-112	137	30	several	several	ADJ
gujaf-112	137	31	inputs	input	NOUN
gujaf-112	137	32	and	and	CCONJ
gujaf-112	137	33	outputs	output	NOUN
gujaf-112	137	34	.	.	PUNCT
gujaf-112	138	1	halim	halim	PROPN
gujaf-112	138	2	and	and	CCONJ
gujaf-112	138	3	mevlut	mevlut	PROPN
gujaf-112	138	4	,	,	PUNCT
gujaf-112	138	5	(	(	PUNCT
gujaf-112	138	6	2013	2013	NUM
gujaf-112	138	7	)	)	PUNCT
gujaf-112	138	8	stated	state	VERB
gujaf-112	138	9	that	that	SCONJ
gujaf-112	138	10	dea	dea	PROPN
gujaf-112	138	11	is	be	AUX
gujaf-112	138	12	very	very	ADV
gujaf-112	138	13	important	important	ADJ
gujaf-112	138	14	when	when	SCONJ
gujaf-112	138	15	measuring	measure	VERB
gujaf-112	138	16	performance	performance	NOUN
gujaf-112	138	17	with	with	ADP
gujaf-112	138	18	the	the	DET
gujaf-112	138	19	aim	aim	NOUN
gujaf-112	138	20	of	of	ADP
gujaf-112	138	21	making	make	VERB
gujaf-112	138	22	decision	decision	NOUN
gujaf-112	138	23	,	,	PUNCT
gujaf-112	138	24	therefore	therefore	ADV
gujaf-112	138	25	to	to	PART
gujaf-112	138	26	understand	understand	VERB
gujaf-112	138	27	our	our	PRON
gujaf-112	138	28	targets	target	NOUN
gujaf-112	138	29	through	through	ADP
gujaf-112	138	30	the	the	DET
gujaf-112	138	31	help	help	NOUN
gujaf-112	138	32	of	of	ADP
gujaf-112	138	33	these	these	DET
gujaf-112	138	34	decisions	decision	NOUN
gujaf-112	138	35	in	in	ADP
gujaf-112	138	36	commercial	commercial	ADJ
gujaf-112	138	37	world	world	NOUN
gujaf-112	138	38	.	.	PUNCT
gujaf-112	139	1	data	datum	NOUN
gujaf-112	139	2	envelopment	envelopment	ADJ
gujaf-112	139	3	evaluation	evaluation	NOUN
gujaf-112	139	4	is	be	AUX
gujaf-112	139	5	equally	equally	ADV
gujaf-112	139	6	a	a	DET
gujaf-112	139	7	technique	technique	NOUN
gujaf-112	139	8	to	to	PART
gujaf-112	139	9	evaluate	evaluate	VERB
gujaf-112	139	10	the	the	DET
gujaf-112	139	11	comparative	comparative	ADJ
gujaf-112	139	12	efficiencies	efficiency	NOUN
gujaf-112	139	13	of	of	ADP
gujaf-112	139	14	a	a	DET
gujaf-112	139	15	set	set	NOUN
gujaf-112	139	16	of	of	ADP
gujaf-112	139	17	organizational	organizational	ADJ
gujaf-112	139	18	unit	unit	NOUN
gujaf-112	139	19	which	which	PRON
gujaf-112	139	20	includes	include	VERB
gujaf-112	139	21	branches	branch	NOUN
gujaf-112	139	22	of	of	ADP
gujaf-112	139	23	banks	bank	NOUN
gujaf-112	139	24	or	or	CCONJ
gujaf-112	139	25	school	school	NOUN
gujaf-112	139	26	when	when	SCONJ
gujaf-112	139	27	there	there	PRON
gujaf-112	139	28	are	be	VERB
gujaf-112	139	29	multiple	multiple	ADJ
gujaf-112	139	30	in	in	ADP
gujaf-112	139	31	proportionate	proportionate	ADJ
gujaf-112	139	32	inputs	input	NOUN
gujaf-112	139	33	and	and	CCONJ
gujaf-112	139	34	outputs	output	NOUN
gujaf-112	139	35	(	(	PUNCT
gujaf-112	139	36	cooper	cooper	NOUN
gujaf-112	139	37	,	,	PUNCT
gujaf-112	139	38	charnes	charnes	PROPN
gujaf-112	139	39	&	&	CCONJ
gujaf-112	139	40	rhodes	rhode	NOUN
gujaf-112	139	41	,	,	PUNCT
gujaf-112	139	42	1978	1978	NUM
gujaf-112	139	43	)	)	PUNCT
gujaf-112	139	44	.	.	PUNCT
gujaf-112	140	1	4	4	NUM
gujaf-112	140	2	halim	halim	PROPN
gujaf-112	140	3	and	and	CCONJ
gujaf-112	140	4	mevlut	mevlut	PROPN
gujaf-112	140	5	(	(	PUNCT
gujaf-112	140	6	2013	2013	NUM
gujaf-112	140	7	)	)	PUNCT
gujaf-112	140	8	aver	aver	NOUN
gujaf-112	140	9	that	that	PRON
gujaf-112	140	10	dea	dea	NOUN
gujaf-112	140	11	operate	operate	VERB
gujaf-112	140	12	on	on	ADP
gujaf-112	140	13	the	the	DET
gujaf-112	140	14	basis	basis	NOUN
gujaf-112	140	15	of	of	ADP
gujaf-112	140	16	multi	multi	ADJ
gujaf-112	140	17	inputs	input	NOUN
gujaf-112	140	18	and	and	CCONJ
gujaf-112	140	19	outputs	output	NOUN
gujaf-112	140	20	and	and	CCONJ
gujaf-112	140	21	it	it	PRON
gujaf-112	140	22	has	have	AUX
gujaf-112	140	23	accompanied	accompany	VERB
gujaf-112	140	24	a	a	DET
gujaf-112	140	25	quick	quick	ADJ
gujaf-112	140	26	procedure	procedure	NOUN
gujaf-112	140	27	in	in	ADP
gujaf-112	140	28	practice	practice	NOUN
gujaf-112	140	29	in	in	ADP
gujaf-112	140	30	addition	addition	NOUN
gujaf-112	140	31	to	to	ADP
gujaf-112	140	32	speedy	speedy	ADJ
gujaf-112	140	33	theoretical	theoretical	ADJ
gujaf-112	140	34	enhancement	enhancement	NOUN
gujaf-112	140	35	.	.	PUNCT
gujaf-112	141	1	dea	dea	NOUN
gujaf-112	141	2	is	be	AUX
gujaf-112	141	3	now	now	ADV
gujaf-112	141	4	been	be	AUX
gujaf-112	141	5	employed	employ	VERB
gujaf-112	141	6	in	in	ADP
gujaf-112	141	7	determining	determine	VERB
gujaf-112	141	8	technical	technical	ADJ
gujaf-112	141	9	productiveness	productiveness	NOUN
gujaf-112	141	10	of	of	ADP
gujaf-112	141	11	profit	profit	NOUN
gujaf-112	141	12	making	make	VERB
gujaf-112	141	13	inter	inter	ADJ
gujaf-112	141	14	companies	company	NOUN
gujaf-112	141	15	which	which	PRON
gujaf-112	141	16	are	be	AUX
gujaf-112	141	17	in	in	ADP
gujaf-112	141	18	production	production	NOUN
gujaf-112	141	19	and	and	CCONJ
gujaf-112	141	20	service	service	NOUN
gujaf-112	141	21	sectors	sector	NOUN
gujaf-112	141	22	.	.	PUNCT
gujaf-112	142	1	there	there	PRON
gujaf-112	142	2	is	be	VERB
gujaf-112	142	3	always	always	ADV
gujaf-112	142	4	a	a	DET
gujaf-112	142	5	constraint	constraint	NOUN
gujaf-112	142	6	when	when	SCONJ
gujaf-112	142	7	analysing	analyse	VERB
gujaf-112	142	8	ratios	ratio	NOUN
gujaf-112	142	9	of	of	ADP
gujaf-112	142	10	inputs	input	NOUN
gujaf-112	142	11	and	and	CCONJ
gujaf-112	142	12	outputs	output	NOUN
gujaf-112	142	13	of	of	ADP
gujaf-112	142	14	complicated	complicated	ADJ
gujaf-112	142	15	organizations	organization	NOUN
gujaf-112	142	16	generating	generate	VERB
gujaf-112	142	17	a	a	DET
gujaf-112	142	18	number	number	NOUN
gujaf-112	142	19	of	of	ADP
gujaf-112	142	20	outputs	output	NOUN
gujaf-112	142	21	.	.	PUNCT
gujaf-112	143	1	it	it	PRON
gujaf-112	143	2	is	be	AUX
gujaf-112	143	3	not	not	PART
gujaf-112	143	4	typically	typically	ADV
gujaf-112	143	5	feasible	feasible	ADJ
gujaf-112	143	6	to	to	PART
gujaf-112	143	7	reach	reach	VERB
gujaf-112	143	8	a	a	DET
gujaf-112	143	9	sure	sure	ADJ
gujaf-112	143	10	end	end	NOUN
gujaf-112	143	11	with	with	ADP
gujaf-112	143	12	these	these	DET
gujaf-112	143	13	ratios	ratio	NOUN
gujaf-112	143	14	.	.	PUNCT
gujaf-112	144	1	thus	thus	ADV
gujaf-112	144	2	,	,	PUNCT
gujaf-112	144	3	dea	dea	PROPN
gujaf-112	144	4	is	be	AUX
gujaf-112	144	5	a	a	DET
gujaf-112	144	6	substitute	substitute	NOUN
gujaf-112	144	7	to	to	ADP
gujaf-112	144	8	inadequate	inadequate	ADJ
gujaf-112	144	9	techniques	technique	NOUN
gujaf-112	144	10	.	.	PUNCT
gujaf-112	145	1	dea	dea	PROPN
gujaf-112	145	2	is	be	AUX
gujaf-112	145	3	an	an	DET
gujaf-112	145	4	efficiency	efficiency	NOUN
gujaf-112	145	5	technique	technique	NOUN
gujaf-112	145	6	of	of	ADP
gujaf-112	145	7	evaluating	evaluate	VERB
gujaf-112	145	8	without	without	ADP
gujaf-112	145	9	a	a	DET
gujaf-112	145	10	parameter	parameter	NOUN
gujaf-112	145	11	,	,	PUNCT
gujaf-112	145	12	developed	develop	VERB
gujaf-112	145	13	for	for	ADP
gujaf-112	145	14	determining	determine	VERB
gujaf-112	145	15	comparative	comparative	ADJ
gujaf-112	145	16	events	event	NOUN
gujaf-112	145	17	of	of	ADP
gujaf-112	145	18	economical	economical	ADJ
gujaf-112	145	19	decision	decision	NOUN
gujaf-112	145	20	units	unit	NOUN
gujaf-112	145	21	that	that	PRON
gujaf-112	145	22	appears	appear	VERB
gujaf-112	145	23	to	to	PART
gujaf-112	145	24	be	be	AUX
gujaf-112	145	25	the	the	DET
gujaf-112	145	26	same	same	ADJ
gujaf-112	145	27	,	,	PUNCT
gujaf-112	145	28	concerning	concern	VERB
gujaf-112	145	29	the	the	DET
gujaf-112	145	30	services	service	NOUN
gujaf-112	145	31	or	or	CCONJ
gujaf-112	145	32	goods	good	NOUN
gujaf-112	145	33	they	they	PRON
gujaf-112	145	34	produce	produce	VERB
gujaf-112	145	35	(	(	PUNCT
gujaf-112	145	36	halim	halim	PROPN
gujaf-112	145	37	&	&	CCONJ
gujaf-112	145	38	mevlut	mevlut	PROPN
gujaf-112	145	39	,	,	PUNCT
gujaf-112	145	40	2013	2013	NUM
gujaf-112	145	41	)	)	PUNCT
gujaf-112	145	42	.	.	PUNCT
gujaf-112	146	1	this	this	DET
gujaf-112	146	2	study	study	NOUN
gujaf-112	146	3	relies	rely	VERB
gujaf-112	146	4	on	on	ADP
gujaf-112	146	5	the	the	DET
gujaf-112	146	6	production	production	NOUN
gujaf-112	146	7	concept	concept	NOUN
gujaf-112	146	8	as	as	SCONJ
gujaf-112	146	9	advocated	advocate	VERB
gujaf-112	146	10	by	by	ADP
gujaf-112	146	11	koutsoyianis	koutsoyianis	NOUN
gujaf-112	146	12	(	(	PUNCT
gujaf-112	146	13	2003	2003	NUM
gujaf-112	146	14	)	)	PUNCT
gujaf-112	146	15	,	,	PUNCT
gujaf-112	146	16	which	which	PRON
gujaf-112	146	17	avers	aver	VERB
gujaf-112	146	18	that	that	SCONJ
gujaf-112	146	19	production	production	NOUN
gujaf-112	146	20	ability	ability	NOUN
gujaf-112	146	21	is	be	AUX
gujaf-112	146	22	a	a	DET
gujaf-112	146	23	collection	collection	NOUN
gujaf-112	146	24	of	of	ADP
gujaf-112	146	25	inputs	input	NOUN
gujaf-112	146	26	essential	essential	ADJ
gujaf-112	146	27	for	for	ADP
gujaf-112	146	28	the	the	DET
gujaf-112	146	29	formation	formation	NOUN
gujaf-112	146	30	of	of	ADP
gujaf-112	146	31	one	one	NUM
gujaf-112	146	32	unit	unit	NOUN
gujaf-112	146	33	of	of	ADP
gujaf-112	146	34	output	output	NOUN
gujaf-112	146	35	.	.	PUNCT
gujaf-112	147	1	various	various	ADJ
gujaf-112	147	2	approaches	approach	NOUN
gujaf-112	147	3	might	might	AUX
gujaf-112	147	4	be	be	AUX
gujaf-112	147	5	employed	employ	VERB
gujaf-112	147	6	to	to	PART
gujaf-112	147	7	produce	produce	VERB
gujaf-112	147	8	a	a	DET
gujaf-112	147	9	ware	ware	NOUN
gujaf-112	147	10	;	;	PUNCT
gujaf-112	147	11	however	however	ADV
gujaf-112	147	12	the	the	DET
gujaf-112	147	13	generation	generation	NOUN
gujaf-112	147	14	technique	technique	NOUN
gujaf-112	147	15	as	as	SCONJ
gujaf-112	147	16	stated	state	VERB
gujaf-112	147	17	by	by	ADP
gujaf-112	147	18	koutsoyianis	koutsoyianis	PROPN
gujaf-112	147	19	(	(	PUNCT
gujaf-112	147	20	2003	2003	NUM
gujaf-112	147	21	)	)	PUNCT
gujaf-112	147	22	combines	combine	VERB
gujaf-112	147	23	a	a	DET
gujaf-112	147	24	design	design	NOUN
gujaf-112	147	25	work	work	NOUN
gujaf-112	147	26	which	which	PRON
gujaf-112	147	27	communicates	communicate	VERB
gujaf-112	147	28	to	to	ADP
gujaf-112	147	29	a	a	DET
gujaf-112	147	30	specialized	specialized	ADJ
gujaf-112	147	31	connection	connection	NOUN
gujaf-112	147	32	associating	associate	VERB
gujaf-112	147	33	factor	factor	NOUN
gujaf-112	147	34	sources	source	NOUN
gujaf-112	147	35	of	of	ADP
gujaf-112	147	36	input	input	NOUN
gujaf-112	147	37	as	as	ADV
gujaf-112	147	38	well	well	ADV
gujaf-112	147	39	as	as	ADP
gujaf-112	147	40	output	output	NOUN
gujaf-112	147	41	.	.	PUNCT
gujaf-112	148	1	regarding	regard	VERB
gujaf-112	148	2	this	this	DET
gujaf-112	148	3	study	study	NOUN
gujaf-112	148	4	,	,	PUNCT
gujaf-112	148	5	the	the	DET
gujaf-112	148	6	production	production	NOUN
gujaf-112	148	7	concept	concept	NOUN
gujaf-112	148	8	holds	hold	VERB
gujaf-112	148	9	that	that	SCONJ
gujaf-112	148	10	performance	performance	NOUN
gujaf-112	148	11	determining	determine	VERB
gujaf-112	148	12	factors	factor	NOUN
gujaf-112	148	13	of	of	ADP
gujaf-112	148	14	macroeconomic	macroeconomic	ADJ
gujaf-112	148	15	variable	variable	ADJ
gujaf-112	148	16	input	input	NOUN
gujaf-112	148	17	sources	source	NOUN
gujaf-112	148	18	could	could	AUX
gujaf-112	148	19	affect	affect	VERB
gujaf-112	148	20	the	the	DET
gujaf-112	148	21	efficiency	efficiency	NOUN
gujaf-112	148	22	(	(	PUNCT
gujaf-112	148	23	variable	variable	ADJ
gujaf-112	148	24	yield	yield	NOUN
gujaf-112	148	25	)	)	PUNCT
gujaf-112	148	26	of	of	ADP
gujaf-112	148	27	bank	bank	NOUN
gujaf-112	148	28	.	.	PUNCT
gujaf-112	149	1	consequently	consequently	ADV
gujaf-112	149	2	,	,	PUNCT
gujaf-112	149	3	there	there	PRON
gujaf-112	149	4	is	be	VERB
gujaf-112	149	5	a	a	DET
gujaf-112	149	6	practical	practical	ADJ
gujaf-112	149	7	correlation	correlation	NOUN
gujaf-112	149	8	between	between	ADP
gujaf-112	149	9	bank	bank	NOUN
gujaf-112	149	10	and	and	CCONJ
gujaf-112	149	11	production	production	NOUN
gujaf-112	149	12	.	.	PUNCT
gujaf-112	150	1	this	this	DET
gujaf-112	150	2	study	study	NOUN
gujaf-112	150	3	employed	employ	VERB
gujaf-112	150	4	cobbdouglas	cobbdouglas	PROPN
gujaf-112	150	5	production	production	NOUN
gujaf-112	150	6	function	function	NOUN
gujaf-112	150	7	to	to	PART
gujaf-112	150	8	indicate	indicate	VERB
gujaf-112	150	9	the	the	DET
gujaf-112	150	10	practical	practical	ADJ
gujaf-112	150	11	link	link	NOUN
gujaf-112	150	12	between	between	ADP
gujaf-112	150	13	factor	factor	NOUN
gujaf-112	150	14	inputs	input	NOUN
gujaf-112	150	15	and	and	CCONJ
gujaf-112	150	16	outputs	output	NOUN
gujaf-112	150	17	(	(	PUNCT
gujaf-112	150	18	bank	bank	NOUN
gujaf-112	150	19	efficiency	efficiency	NOUN
gujaf-112	150	20	)	)	PUNCT
gujaf-112	150	21	in	in	ADP
gujaf-112	150	22	nigeria	nigeria	PROPN
gujaf-112	150	23	.	.	PUNCT
gujaf-112	151	1	the	the	DET
gujaf-112	151	2	cobb	cobb	PROPN
gujaf-112	151	3	-	-	PUNCT
gujaf-112	151	4	douglas	douglas	PROPN
gujaf-112	151	5	production	production	NOUN
gujaf-112	151	6	function	function	NOUN
gujaf-112	151	7	is	be	AUX
gujaf-112	151	8	indicated	indicate	VERB
gujaf-112	151	9	as	as	ADP
gujaf-112	151	10	;	;	PUNCT
gujaf-112	151	11	y	y	PROPN
gujaf-112	151	12	=	=	SYM
gujaf-112	151	13	pc	pc	NOUN
gujaf-112	151	14	α	α	NOUN
gujaf-112	151	15	b	b	NOUN
gujaf-112	151	16	β	β	X
gujaf-112	151	17	i	i	PRON
gujaf-112	151	18	where	where	SCONJ
gujaf-112	151	19	y	y	PROPN
gujaf-112	151	20	=	=	PUNCT
gujaf-112	151	21	output	output	NOUN
gujaf-112	151	22	p	p	NOUN
gujaf-112	151	23	=	=	NOUN
gujaf-112	151	24	total	total	ADJ
gujaf-112	151	25	factor	factor	NOUN
gujaf-112	151	26	productivity	productivity	NOUN
gujaf-112	151	27	c=	c=	NOUN
gujaf-112	151	28	capital	capital	PROPN
gujaf-112	151	29	b	b	PROPN
gujaf-112	151	30	=	=	PUNCT
gujaf-112	151	31	labour	labour	PROPN
gujaf-112	151	32	α	α	NOUN
gujaf-112	151	33	and	and	CCONJ
gujaf-112	151	34	β	β	X
gujaf-112	151	35	=	=	X
gujaf-112	151	36	elasticity	elasticity	NOUN
gujaf-112	151	37	coefficients	coefficient	NOUN
gujaf-112	151	38	of	of	ADP
gujaf-112	151	39	capital	capital	NOUN
gujaf-112	151	40	and	and	CCONJ
gujaf-112	151	41	labour	labour	NOUN
gujaf-112	151	42	,	,	PUNCT
gujaf-112	151	43	respectively	respectively	ADV
gujaf-112	151	44	.	.	PUNCT
gujaf-112	152	1	in	in	ADP
gujaf-112	152	2	the	the	DET
gujaf-112	152	3	theoretical	theoretical	ADJ
gujaf-112	152	4	background	background	NOUN
gujaf-112	152	5	,	,	PUNCT
gujaf-112	152	6	total	total	ADJ
gujaf-112	152	7	deposits	deposit	NOUN
gujaf-112	152	8	(	(	PUNCT
gujaf-112	152	9	dpst	dpst	ADJ
gujaf-112	152	10	)	)	PUNCT
gujaf-112	152	11	and	and	CCONJ
gujaf-112	152	12	debt	debt	NOUN
gujaf-112	152	13	(	(	PUNCT
gujaf-112	152	14	debt	debt	NOUN
gujaf-112	152	15	)	)	PUNCT
gujaf-112	152	16	are	be	AUX
gujaf-112	152	17	recognized	recognize	VERB
gujaf-112	152	18	as	as	ADP
gujaf-112	152	19	input	input	NOUN
gujaf-112	152	20	variables	variable	NOUN
gujaf-112	152	21	,	,	PUNCT
gujaf-112	152	22	while	while	SCONJ
gujaf-112	152	23	total	total	ADJ
gujaf-112	152	24	loans	loan	NOUN
gujaf-112	152	25	and	and	CCONJ
gujaf-112	152	26	advances	advance	NOUN
gujaf-112	152	27	(	(	PUNCT
gujaf-112	152	28	laa	laa	PROPN
gujaf-112	152	29	)	)	PUNCT
gujaf-112	152	30	and	and	CCONJ
gujaf-112	152	31	net	net	ADJ
gujaf-112	152	32	profit	profit	NOUN
gujaf-112	152	33	(	(	PUNCT
gujaf-112	152	34	nprft	nprft	ADJ
gujaf-112	152	35	)	)	PUNCT
gujaf-112	152	36	as	as	ADP
gujaf-112	152	37	output	output	NOUN
gujaf-112	152	38	variables	variable	NOUN
gujaf-112	152	39	.	.	PUNCT
gujaf-112	153	1	2.1	2.1	NUM
gujaf-112	153	2	empirical	empirical	ADJ
gujaf-112	153	3	review	review	NOUN
gujaf-112	153	4	many	many	ADJ
gujaf-112	153	5	researchers	researcher	NOUN
gujaf-112	153	6	have	have	AUX
gujaf-112	153	7	attempted	attempt	VERB
gujaf-112	153	8	to	to	PART
gujaf-112	153	9	answer	answer	VERB
gujaf-112	153	10	the	the	DET
gujaf-112	153	11	question	question	NOUN
gujaf-112	153	12	of	of	ADP
gujaf-112	153	13	whether	whether	SCONJ
gujaf-112	153	14	banks	bank	NOUN
gujaf-112	153	15	are	be	AUX
gujaf-112	153	16	operationally	operationally	ADV
gujaf-112	153	17	efficient	efficient	ADJ
gujaf-112	153	18	through	through	ADP
gujaf-112	153	19	empirical	empirical	ADJ
gujaf-112	153	20	investigations	investigation	NOUN
gujaf-112	153	21	with	with	ADP
gujaf-112	153	22	mixed	mixed	ADJ
gujaf-112	153	23	findings	finding	NOUN
gujaf-112	153	24	,	,	PUNCT
gujaf-112	153	25	which	which	PRON
gujaf-112	153	26	are	be	AUX
gujaf-112	153	27	highlighted	highlight	VERB
gujaf-112	153	28	below	below	ADV
gujaf-112	153	29	:	:	PUNCT
gujaf-112	153	30	in	in	ADP
gujaf-112	153	31	developed	develop	VERB
gujaf-112	153	32	economies	economy	NOUN
gujaf-112	153	33	,	,	PUNCT
gujaf-112	153	34	halim	halim	PRON
gujaf-112	153	35	and	and	CCONJ
gujaf-112	153	36	mevlut	mevlut	PROPN
gujaf-112	153	37	(	(	PUNCT
gujaf-112	153	38	2013	2013	NUM
gujaf-112	153	39	)	)	PUNCT
gujaf-112	153	40	examined	examine	VERB
gujaf-112	153	41	efficiency	efficiency	NOUN
gujaf-112	153	42	depth	depth	NOUN
gujaf-112	153	43	with	with	ADP
gujaf-112	153	44	data	datum	NOUN
gujaf-112	153	45	envelopment	envelopment	ADJ
gujaf-112	153	46	analysis	analysis	NOUN
gujaf-112	153	47	(	(	PUNCT
gujaf-112	153	48	dea	dea	NOUN
gujaf-112	153	49	)	)	PUNCT
gujaf-112	153	50	in	in	ADP
gujaf-112	153	51	service	service	NOUN
gujaf-112	153	52	industry	industry	NOUN
gujaf-112	153	53	and	and	CCONJ
gujaf-112	153	54	sampled	sample	VERB
gujaf-112	153	55	21	21	NUM
gujaf-112	153	56	turkish	turkish	ADJ
gujaf-112	153	57	banks	bank	NOUN
gujaf-112	153	58	.	.	PUNCT
gujaf-112	154	1	the	the	DET
gujaf-112	154	2	study	study	NOUN
gujaf-112	154	3	shows	show	VERB
gujaf-112	154	4	that	that	SCONJ
gujaf-112	154	5	thirteen	thirteen	NUM
gujaf-112	154	6	banks	bank	NOUN
gujaf-112	154	7	remained	remain	VERB
gujaf-112	154	8	vigorous	vigorous	ADJ
gujaf-112	154	9	,	,	PUNCT
gujaf-112	154	10	whereas	whereas	SCONJ
gujaf-112	154	11	eighty	eighty	NUM
gujaf-112	154	12	of	of	ADP
gujaf-112	154	13	them	they	PRON
gujaf-112	154	14	existed	exist	VERB
gujaf-112	154	15	lower	lower	ADV
gujaf-112	154	16	than	than	ADP
gujaf-112	154	17	efficiency	efficiency	NOUN
gujaf-112	154	18	boundary	boundary	ADJ
gujaf-112	154	19	and	and	CCONJ
gujaf-112	154	20	found	find	VERB
gujaf-112	154	21	dynamic	dynamic	ADJ
gujaf-112	154	22	organizations	organization	NOUN
gujaf-112	154	23	by	by	ADP
gujaf-112	154	24	analysing	analyse	VERB
gujaf-112	154	25	data	datum	NOUN
gujaf-112	154	26	extracted	extract	VERB
gujaf-112	154	27	from	from	ADP
gujaf-112	154	28	ccr	ccr	PROPN
gujaf-112	154	29	.	.	PUNCT
gujaf-112	155	1	diallo	diallo	PROPN
gujaf-112	155	2	(	(	PUNCT
gujaf-112	155	3	2018	2018	NUM
gujaf-112	155	4	)	)	PUNCT
gujaf-112	155	5	studies	study	NOUN
gujaf-112	155	6	bank	bank	NOUN
gujaf-112	155	7	efficiency	efficiency	NOUN
gujaf-112	155	8	and	and	CCONJ
gujaf-112	155	9	industry	industry	NOUN
gujaf-112	155	10	boom	boom	NOUN
gujaf-112	155	11	for	for	ADP
gujaf-112	155	12	the	the	DET
gujaf-112	155	13	duration	duration	NOUN
gujaf-112	155	14	of	of	ADP
gujaf-112	155	15	financial	financial	ADJ
gujaf-112	155	16	crises	crisis	NOUN
gujaf-112	155	17	using	use	VERB
gujaf-112	155	18	dea	dea	PROPN
gujaf-112	155	19	approach	approach	NOUN
gujaf-112	155	20	.	.	PUNCT
gujaf-112	156	1	the	the	DET
gujaf-112	156	2	study	study	NOUN
gujaf-112	156	3	found	find	VERB
gujaf-112	156	4	that	that	SCONJ
gujaf-112	156	5	efficiency	efficiency	NOUN
gujaf-112	156	6	helps	help	VERB
gujaf-112	156	7	banks	bank	NOUN
gujaf-112	156	8	to	to	PART
gujaf-112	156	9	be	be	AUX
gujaf-112	156	10	extra	extra	ADV
gujaf-112	156	11	resistant	resistant	ADJ
gujaf-112	156	12	to	to	ADP
gujaf-112	156	13	shocks	shock	NOUN
gujaf-112	156	14	,	,	PUNCT
gujaf-112	156	15	thus	thus	ADV
gujaf-112	156	16	significantly	significantly	ADV
gujaf-112	156	17	affecting	affect	VERB
gujaf-112	156	18	growth	growth	NOUN
gujaf-112	156	19	positively	positively	ADV
gujaf-112	156	20	.	.	PUNCT
gujaf-112	157	1	grmanová	grmanová	NOUN
gujaf-112	157	2	and	and	CCONJ
gujaf-112	157	3	ivanová	ivanová	X
gujaf-112	157	4	(	(	PUNCT
gujaf-112	157	5	2018	2018	NUM
gujaf-112	157	6	)	)	PUNCT
gujaf-112	157	7	examined	examine	VERB
gujaf-112	157	8	the	the	DET
gujaf-112	157	9	banks	bank	NOUN
gujaf-112	157	10	efficiency	efficiency	NOUN
gujaf-112	157	11	in	in	ADP
gujaf-112	157	12	slovakia	slovakia	PROPN
gujaf-112	157	13	employing	employ	VERB
gujaf-112	157	14	dea	dea	PROPN
gujaf-112	157	15	models	model	NOUN
gujaf-112	157	16	.	.	PUNCT
gujaf-112	158	1	they	they	PRON
gujaf-112	158	2	find	find	VERB
gujaf-112	158	3	the	the	DET
gujaf-112	158	4	leading	lead	VERB
gujaf-112	158	5	three	three	NUM
gujaf-112	158	6	banks	bank	NOUN
gujaf-112	158	7	at	at	ADP
gujaf-112	158	8	slovak	slovak	ADJ
gujaf-112	158	9	national	national	ADJ
gujaf-112	158	10	banking	banking	NOUN
gujaf-112	158	11	industry	industry	NOUN
gujaf-112	158	12	to	to	PART
gujaf-112	158	13	be	be	AUX
gujaf-112	158	14	efficient	efficient	ADJ
gujaf-112	158	15	in	in	ADP
gujaf-112	158	16	both	both	DET
gujaf-112	158	17	years	year	NOUN
gujaf-112	158	18	analysed	analyse	VERB
gujaf-112	158	19	.	.	PUNCT
gujaf-112	159	1	cakar	cakar	NOUN
gujaf-112	159	2	,	,	PUNCT
gujaf-112	159	3	koker	koker	PROPN
gujaf-112	159	4	and	and	CCONJ
gujaf-112	159	5	narin	narin	ADJ
gujaf-112	159	6	(	(	PUNCT
gujaf-112	159	7	2021	2021	NUM
gujaf-112	159	8	)	)	PUNCT
gujaf-112	159	9	study	study	VERB
gujaf-112	159	10	the	the	DET
gujaf-112	159	11	prediction	prediction	NOUN
gujaf-112	159	12	of	of	ADP
gujaf-112	159	13	the	the	DET
gujaf-112	159	14	efficiency	efficiency	NOUN
gujaf-112	159	15	of	of	ADP
gujaf-112	159	16	four	four	NUM
gujaf-112	159	17	turkish	turkish	ADJ
gujaf-112	159	18	bank	bank	NOUN
gujaf-112	159	19	branches	branch	NOUN
gujaf-112	159	20	using	use	VERB
gujaf-112	159	21	neurotic	neurotic	ADJ
gujaf-112	159	22	fuzzy	fuzzy	ADJ
gujaf-112	159	23	dea	dea	NOUN
gujaf-112	159	24	approach	approach	NOUN
gujaf-112	159	25	.	.	PUNCT
gujaf-112	160	1	the	the	DET
gujaf-112	160	2	prediction	prediction	NOUN
gujaf-112	160	3	obtained	obtain	VERB
gujaf-112	160	4	from	from	ADP
gujaf-112	160	5	the	the	DET
gujaf-112	160	6	analysis	analysis	NOUN
gujaf-112	160	7	are	be	AUX
gujaf-112	160	8	more	more	ADV
gujaf-112	160	9	realistic	realistic	ADJ
gujaf-112	160	10	using	use	VERB
gujaf-112	160	11	the	the	DET
gujaf-112	160	12	contributions	contribution	NOUN
gujaf-112	160	13	of	of	ADP
gujaf-112	160	14	bank	bank	NOUN
gujaf-112	160	15	managers	manager	NOUN
gujaf-112	160	16	for	for	ADP
gujaf-112	160	17	bank	bank	NOUN
gujaf-112	160	18	branches	branch	NOUN
gujaf-112	160	19	to	to	PART
gujaf-112	160	20	remain	remain	VERB
gujaf-112	160	21	opened	open	VERB
gujaf-112	160	22	or	or	CCONJ
gujaf-112	160	23	closed	close	VERB
gujaf-112	160	24	based	base	VERB
gujaf-112	160	25	on	on	ADP
gujaf-112	160	26	the	the	DET
gujaf-112	160	27	efficiencies	efficiency	NOUN
gujaf-112	160	28	of	of	ADP
gujaf-112	160	29	each	each	DET
gujaf-112	160	30	branch	branch	NOUN
gujaf-112	160	31	.	.	PUNCT
gujaf-112	161	1	novickyt	novickyt	PROPN
gujaf-112	161	2	and	and	CCONJ
gujaf-112	161	3	droždz	droždz	PROPN
gujaf-112	161	4	(	(	PUNCT
gujaf-112	161	5	2018	2018	NUM
gujaf-112	161	6	)	)	PUNCT
gujaf-112	161	7	investigated	investigate	VERB
gujaf-112	161	8	banking	banking	NOUN
gujaf-112	161	9	sector	sector	NOUN
gujaf-112	161	10	performance	performance	NOUN
gujaf-112	161	11	in	in	ADP
gujaf-112	161	12	lithuanian	lithuanian	NOUN
gujaf-112	161	13	employing	employ	VERB
gujaf-112	161	14	dea	dea	PROPN
gujaf-112	161	15	approach	approach	NOUN
gujaf-112	161	16	from	from	ADP
gujaf-112	161	17	2012	2012	NUM
gujaf-112	161	18	to	to	ADP
gujaf-112	161	19	2016	2016	NUM
gujaf-112	161	20	.	.	PUNCT
gujaf-112	162	1	the	the	DET
gujaf-112	162	2	efficiency	efficiency	NOUN
gujaf-112	162	3	ranking	ranking	NOUN
gujaf-112	162	4	was	be	AUX
gujaf-112	162	5	evaluated	evaluate	VERB
gujaf-112	162	6	with	with	ADP
gujaf-112	162	7	a	a	DET
gujaf-112	162	8	5	5	NUM
gujaf-112	162	9	non	non	ADJ
gujaf-112	162	10	-	-	ADJ
gujaf-112	162	11	parametric	parametric	ADJ
gujaf-112	162	12	boundary	boundary	ADJ
gujaf-112	162	13	input	input	NOUN
gujaf-112	162	14	-	-	PUNCT
gujaf-112	162	15	oriented	orient	VERB
gujaf-112	162	16	dea	dea	NOUN
gujaf-112	162	17	technique	technique	NOUN
gujaf-112	162	18	with	with	ADP
gujaf-112	162	19	the	the	DET
gujaf-112	162	20	variable	variable	ADJ
gujaf-112	162	21	return	return	NOUN
gujaf-112	162	22	to	to	ADP
gujaf-112	162	23	scale	scale	NOUN
gujaf-112	162	24	(	(	PUNCT
gujaf-112	162	25	vrs	vrs	ADJ
gujaf-112	162	26	)	)	PUNCT
gujaf-112	162	27	as	as	ADV
gujaf-112	162	28	well	well	ADV
gujaf-112	162	29	as	as	ADP
gujaf-112	162	30	the	the	DET
gujaf-112	162	31	constant	constant	ADJ
gujaf-112	162	32	return	return	NOUN
gujaf-112	162	33	to	to	ADP
gujaf-112	162	34	scale	scale	NOUN
gujaf-112	162	35	(	(	PUNCT
gujaf-112	162	36	crs	crs	NOUN
gujaf-112	162	37	)	)	PUNCT
gujaf-112	162	38	rules	rule	NOUN
gujaf-112	162	39	.	.	PUNCT
gujaf-112	163	1	the	the	DET
gujaf-112	163	2	study	study	NOUN
gujaf-112	163	3	found	find	VERB
gujaf-112	163	4	out	out	ADP
gujaf-112	163	5	that	that	SCONJ
gujaf-112	163	6	the	the	DET
gujaf-112	163	7	performance	performance	NOUN
gujaf-112	163	8	of	of	ADP
gujaf-112	163	9	lithuanian	lithuanian	ADJ
gujaf-112	163	10	banks	bank	NOUN
gujaf-112	163	11	examination	examination	NOUN
gujaf-112	163	12	centred	centre	VERB
gujaf-112	163	13	on	on	ADP
gujaf-112	163	14	the	the	DET
gujaf-112	163	15	vrs	vrs	PROPN
gujaf-112	163	16	theory	theory	NOUN
gujaf-112	163	17	denotes	denote	VERB
gujaf-112	163	18	that	that	SCONJ
gujaf-112	163	19	superior	superior	ADJ
gujaf-112	163	20	outcomes	outcome	NOUN
gujaf-112	163	21	are	be	AUX
gujaf-112	163	22	demonstrated	demonstrate	VERB
gujaf-112	163	23	by	by	ADP
gujaf-112	163	24	the	the	DET
gujaf-112	163	25	regional	regional	ADJ
gujaf-112	163	26	banks	bank	NOUN
gujaf-112	163	27	.	.	PUNCT
gujaf-112	164	1	the	the	DET
gujaf-112	164	2	technical	technical	ADJ
gujaf-112	164	3	efficiency	efficiency	NOUN
gujaf-112	164	4	analysis	analysis	NOUN
gujaf-112	164	5	founded	found	VERB
gujaf-112	164	6	on	on	ADP
gujaf-112	164	7	the	the	DET
gujaf-112	164	8	crs	crs	PROPN
gujaf-112	164	9	theory	theory	NOUN
gujaf-112	164	10	denotes	denote	VERB
gujaf-112	164	11	parent	parent	NOUN
gujaf-112	164	12	group	group	NOUN
gujaf-112	164	13	and	and	CCONJ
gujaf-112	164	14	the	the	DET
gujaf-112	164	15	branches	branch	NOUN
gujaf-112	164	16	demonstrated	demonstrate	VERB
gujaf-112	164	17	higher	high	ADJ
gujaf-112	164	18	efficiency	efficiency	NOUN
gujaf-112	164	19	than	than	ADP
gujaf-112	164	20	regional	regional	ADJ
gujaf-112	164	21	banks	bank	NOUN
gujaf-112	164	22	with	with	ADP
gujaf-112	164	23	success	success	NOUN
gujaf-112	164	24	at	at	ADP
gujaf-112	164	25	working	work	VERB
gujaf-112	164	26	at	at	ADP
gujaf-112	164	27	the	the	DET
gujaf-112	164	28	exact	exact	ADJ
gujaf-112	164	29	scale	scale	NOUN
gujaf-112	164	30	.	.	PUNCT
gujaf-112	165	1	in	in	ADP
gujaf-112	165	2	asia	asia	PROPN
gujaf-112	165	3	,	,	PUNCT
gujaf-112	165	4	nand	nand	NOUN
gujaf-112	165	5	and	and	CCONJ
gujaf-112	165	6	archana	archana	PROPN
gujaf-112	165	7	(	(	PUNCT
gujaf-112	165	8	2014	2014	NUM
gujaf-112	165	9	)	)	PUNCT
gujaf-112	165	10	examined	examine	VERB
gujaf-112	165	11	efficiency	efficiency	NOUN
gujaf-112	165	12	analysis	analysis	NOUN
gujaf-112	165	13	of	of	ADP
gujaf-112	165	14	the	the	DET
gujaf-112	165	15	indian	indian	ADJ
gujaf-112	165	16	banking	banking	NOUN
gujaf-112	165	17	sector	sector	NOUN
gujaf-112	165	18	using	use	VERB
gujaf-112	165	19	dea	dea	PROPN
gujaf-112	165	20	and	and	CCONJ
gujaf-112	165	21	found	find	VERB
gujaf-112	165	22	that	that	SCONJ
gujaf-112	165	23	dea	dea	PROPN
gujaf-112	165	24	has	have	VERB
gujaf-112	165	25	the	the	DET
gujaf-112	165	26	capacity	capacity	NOUN
gujaf-112	165	27	to	to	PART
gujaf-112	165	28	handle	handle	VERB
gujaf-112	165	29	series	series	NOUN
gujaf-112	165	30	of	of	ADP
gujaf-112	165	31	inputs	input	NOUN
gujaf-112	165	32	and	and	CCONJ
gujaf-112	165	33	outputs	output	NOUN
gujaf-112	165	34	and	and	CCONJ
gujaf-112	165	35	is	be	AUX
gujaf-112	165	36	suitable	suitable	ADJ
gujaf-112	165	37	in	in	ADP
gujaf-112	165	38	unveiling	unveil	VERB
gujaf-112	165	39	connections	connection	NOUN
gujaf-112	165	40	that	that	PRON
gujaf-112	165	41	are	be	AUX
gujaf-112	165	42	concealed	conceal	VERB
gujaf-112	165	43	for	for	ADP
gujaf-112	165	44	other	other	ADJ
gujaf-112	165	45	techniques	technique	NOUN
gujaf-112	165	46	.	.	PUNCT
gujaf-112	166	1	other	other	ADJ
gujaf-112	166	2	benefits	benefit	NOUN
gujaf-112	166	3	of	of	ADP
gujaf-112	166	4	dea	dea	PROPN
gujaf-112	166	5	are	be	AUX
gujaf-112	166	6	the	the	DET
gujaf-112	166	7	ability	ability	NOUN
gujaf-112	166	8	to	to	PART
gujaf-112	166	9	quantify	quantify	VERB
gujaf-112	166	10	for	for	ADP
gujaf-112	166	11	every	every	DET
gujaf-112	166	12	evaluated	evaluated	ADJ
gujaf-112	166	13	unit	unit	NOUN
gujaf-112	166	14	and	and	CCONJ
gujaf-112	166	15	analyze	analyze	VERB
gujaf-112	166	16	sources	source	NOUN
gujaf-112	166	17	of	of	ADP
gujaf-112	166	18	inefficiency	inefficiency	NOUN
gujaf-112	166	19	.	.	PUNCT
gujaf-112	167	1	in	in	ADP
gujaf-112	167	2	africa	africa	PROPN
gujaf-112	167	3	and	and	CCONJ
gujaf-112	167	4	emerging	emerge	VERB
gujaf-112	167	5	economies	economy	NOUN
gujaf-112	167	6	,	,	PUNCT
gujaf-112	167	7	alfradi	alfradi	NOUN
gujaf-112	167	8	(	(	PUNCT
gujaf-112	167	9	2020	2020	NUM
gujaf-112	167	10	)	)	PUNCT
gujaf-112	167	11	provides	provide	VERB
gujaf-112	167	12	an	an	DET
gujaf-112	167	13	analysis	analysis	NOUN
gujaf-112	167	14	of	of	ADP
gujaf-112	167	15	the	the	DET
gujaf-112	167	16	performance	performance	NOUN
gujaf-112	167	17	of	of	ADP
gujaf-112	167	18	seventeen	seventeen	NUM
gujaf-112	167	19	libyan	libyan	ADJ
gujaf-112	167	20	banks	bank	NOUN
gujaf-112	167	21	from	from	ADP
gujaf-112	167	22	2004	2004	NUM
gujaf-112	167	23	to	to	ADP
gujaf-112	167	24	2010	2010	NUM
gujaf-112	167	25	using	use	VERB
gujaf-112	167	26	dea	dea	NOUN
gujaf-112	167	27	technique	technique	NOUN
gujaf-112	167	28	.	.	PUNCT
gujaf-112	168	1	the	the	DET
gujaf-112	168	2	findings	finding	NOUN
gujaf-112	168	3	indicated	indicate	VERB
gujaf-112	168	4	a	a	DET
gujaf-112	168	5	positive	positive	ADJ
gujaf-112	168	6	relationship	relationship	NOUN
gujaf-112	168	7	between	between	ADP
gujaf-112	168	8	bank	bank	NOUN
gujaf-112	168	9	efficiency	efficiency	NOUN
gujaf-112	168	10	and	and	CCONJ
gujaf-112	168	11	return	return	VERB
gujaf-112	168	12	on	on	ADP
gujaf-112	168	13	assets	asset	NOUN
gujaf-112	168	14	,	,	PUNCT
gujaf-112	168	15	risk	risk	NOUN
gujaf-112	168	16	and	and	CCONJ
gujaf-112	168	17	operating	operating	NOUN
gujaf-112	168	18	size	size	NOUN
gujaf-112	168	19	.	.	PUNCT
gujaf-112	169	1	jelassi	jelassi	PROPN
gujaf-112	169	2	and	and	CCONJ
gujaf-112	169	3	delhoumi	delhoumi	PROPN
gujaf-112	169	4	(	(	PUNCT
gujaf-112	169	5	2021	2021	NUM
gujaf-112	169	6	)	)	PUNCT
gujaf-112	169	7	examine	examine	VERB
gujaf-112	169	8	what	what	PRON
gujaf-112	169	9	determine	determine	VERB
gujaf-112	169	10	the	the	DET
gujaf-112	169	11	technical	technical	ADJ
gujaf-112	169	12	efficiency	efficiency	NOUN
gujaf-112	169	13	of	of	ADP
gujaf-112	169	14	the	the	DET
gujaf-112	169	15	commercial	commercial	ADJ
gujaf-112	169	16	banks	bank	NOUN
gujaf-112	169	17	operating	operate	VERB
gujaf-112	169	18	in	in	ADP
gujaf-112	169	19	tunisia	tunisia	NOUN
gujaf-112	169	20	from	from	ADP
gujaf-112	169	21	1995	1995	NUM
gujaf-112	169	22	to	to	ADP
gujaf-112	169	23	2017	2017	NUM
gujaf-112	169	24	using	use	VERB
gujaf-112	169	25	data	datum	NOUN
gujaf-112	169	26	envelopment	envelopment	ADJ
gujaf-112	169	27	analysis	analysis	NOUN
gujaf-112	169	28	.	.	PUNCT
gujaf-112	170	1	the	the	DET
gujaf-112	170	2	results	result	NOUN
gujaf-112	170	3	of	of	ADP
gujaf-112	170	4	the	the	DET
gujaf-112	170	5	dea	dea	NOUN
gujaf-112	170	6	show	show	VERB
gujaf-112	170	7	that	that	SCONJ
gujaf-112	170	8	bank	bank	NOUN
gujaf-112	170	9	technical	technical	ADJ
gujaf-112	170	10	efficiency	efficiency	NOUN
gujaf-112	170	11	increases	increase	VERB
gujaf-112	170	12	with	with	ADP
gujaf-112	170	13	capitalization	capitalization	NOUN
gujaf-112	170	14	and	and	CCONJ
gujaf-112	170	15	inflation	inflation	NOUN
gujaf-112	170	16	,	,	PUNCT
gujaf-112	170	17	it	it	PRON
gujaf-112	170	18	however	however	ADV
gujaf-112	170	19	decreases	decrease	VERB
gujaf-112	170	20	with	with	ADP
gujaf-112	170	21	size	size	NOUN
gujaf-112	170	22	,	,	PUNCT
gujaf-112	170	23	bank	bank	NOUN
gujaf-112	170	24	branches	branch	NOUN
gujaf-112	170	25	and	and	CCONJ
gujaf-112	170	26	management	management	NOUN
gujaf-112	170	27	to	to	ADP
gujaf-112	170	28	staff	staff	NOUN
gujaf-112	170	29	ratio	ratio	NOUN
gujaf-112	170	30	.	.	PUNCT
gujaf-112	171	1	focusing	focus	VERB
gujaf-112	171	2	on	on	ADP
gujaf-112	171	3	nigeria	nigeria	PROPN
gujaf-112	171	4	,	,	PUNCT
gujaf-112	171	5	eriki	eriki	PROPN
gujaf-112	171	6	and	and	CCONJ
gujaf-112	171	7	osagie	osagie	NOUN
gujaf-112	171	8	(	(	PUNCT
gujaf-112	171	9	2015	2015	NUM
gujaf-112	171	10	)	)	PUNCT
gujaf-112	171	11	investigated	investigate	VERB
gujaf-112	171	12	the	the	DET
gujaf-112	171	13	determining	determine	VERB
gujaf-112	171	14	factors	factor	NOUN
gujaf-112	171	15	of	of	ADP
gujaf-112	171	16	performance	performance	NOUN
gujaf-112	171	17	efficiency	efficiency	NOUN
gujaf-112	171	18	in	in	ADP
gujaf-112	171	19	2009	2009	NUM
gujaf-112	171	20	and	and	CCONJ
gujaf-112	171	21	considered	consider	VERB
gujaf-112	171	22	19	19	NUM
gujaf-112	171	23	selected	select	VERB
gujaf-112	171	24	banks	bank	NOUN
gujaf-112	171	25	in	in	ADP
gujaf-112	171	26	nigeria	nigeria	PROPN
gujaf-112	171	27	.	.	PUNCT
gujaf-112	172	1	variable	variable	ADJ
gujaf-112	172	2	returns	return	NOUN
gujaf-112	172	3	to	to	PART
gujaf-112	172	4	scale	scale	VERB
gujaf-112	172	5	(	(	PUNCT
gujaf-112	172	6	vrs	vrs	ADJ
gujaf-112	172	7	)	)	PUNCT
gujaf-112	172	8	,	,	PUNCT
gujaf-112	172	9	constant	constant	ADJ
gujaf-112	172	10	returns	return	NOUN
gujaf-112	172	11	to	to	PART
gujaf-112	172	12	scale	scale	VERB
gujaf-112	172	13	(	(	PUNCT
gujaf-112	172	14	crs	crs	PROPN
gujaf-112	172	15	)	)	PUNCT
gujaf-112	172	16	and	and	CCONJ
gujaf-112	172	17	scale	scale	NOUN
gujaf-112	172	18	efficiency	efficiency	NOUN
gujaf-112	172	19	model	model	NOUN
gujaf-112	172	20	were	be	AUX
gujaf-112	172	21	employed	employ	VERB
gujaf-112	172	22	by	by	ADP
gujaf-112	172	23	using	use	VERB
gujaf-112	172	24	the	the	DET
gujaf-112	172	25	data	datum	NOUN
gujaf-112	172	26	envelopment	envelopment	ADJ
gujaf-112	172	27	analysis	analysis	NOUN
gujaf-112	172	28	(	(	PUNCT
gujaf-112	172	29	dea	dea	NOUN
gujaf-112	172	30	)	)	PUNCT
gujaf-112	172	31	method	method	NOUN
gujaf-112	172	32	.	.	PUNCT
gujaf-112	173	1	the	the	DET
gujaf-112	173	2	evaluation	evaluation	NOUN
gujaf-112	173	3	procedure	procedure	NOUN
gujaf-112	173	4	was	be	AUX
gujaf-112	173	5	done	do	VERB
gujaf-112	173	6	employing	employ	VERB
gujaf-112	173	7	dea	dea	PROPN
gujaf-112	173	8	frontier	frontier	NOUN
gujaf-112	173	9	software	software	NOUN
gujaf-112	173	10	and	and	CCONJ
gujaf-112	173	11	found	find	VERB
gujaf-112	173	12	that	that	SCONJ
gujaf-112	173	13	bank	bank	NOUN
gujaf-112	173	14	age	age	NOUN
gujaf-112	173	15	as	as	ADV
gujaf-112	173	16	well	well	ADV
gujaf-112	173	17	as	as	ADP
gujaf-112	173	18	bank	bank	NOUN
gujaf-112	173	19	size	size	NOUN
gujaf-112	173	20	are	be	AUX
gujaf-112	173	21	positively	positively	ADV
gujaf-112	173	22	correlated	correlate	VERB
gujaf-112	173	23	with	with	ADP
gujaf-112	173	24	bank	bank	NOUN
gujaf-112	173	25	performance	performance	NOUN
gujaf-112	173	26	efficiency	efficiency	NOUN
gujaf-112	173	27	,	,	PUNCT
gujaf-112	173	28	whereas	whereas	SCONJ
gujaf-112	173	29	board	board	NOUN
gujaf-112	173	30	ownership	ownership	NOUN
gujaf-112	173	31	structure	structure	NOUN
gujaf-112	173	32	as	as	ADV
gujaf-112	173	33	well	well	ADV
gujaf-112	173	34	as	as	ADP
gujaf-112	173	35	board	board	NOUN
gujaf-112	173	36	independence	independence	NOUN
gujaf-112	173	37	are	be	AUX
gujaf-112	173	38	adversely	adversely	ADV
gujaf-112	173	39	linked	link	VERB
gujaf-112	173	40	to	to	ADP
gujaf-112	173	41	nigeria	nigeria	PROPN
gujaf-112	173	42	bank	bank	PROPN
gujaf-112	173	43	performance	performance	NOUN
gujaf-112	173	44	efficiency	efficiency	NOUN
gujaf-112	173	45	.	.	PUNCT
gujaf-112	174	1	osamwonyi	osamwonyi	NOUN
gujaf-112	174	2	and	and	CCONJ
gujaf-112	174	3	imafidon	imafidon	PROPN
gujaf-112	174	4	(	(	PUNCT
gujaf-112	174	5	2016	2016	NUM
gujaf-112	174	6	)	)	PUNCT
gujaf-112	174	7	examined	examine	VERB
gujaf-112	174	8	if	if	SCONJ
gujaf-112	174	9	nigeria	nigeria	PROPN
gujaf-112	174	10	listed	list	VERB
gujaf-112	174	11	industrialized	industrialized	ADJ
gujaf-112	174	12	firms	firm	NOUN
gujaf-112	174	13	are	be	AUX
gujaf-112	174	14	functioning	function	VERB
gujaf-112	174	15	on	on	ADP
gujaf-112	174	16	the	the	DET
gujaf-112	174	17	production	production	NOUN
gujaf-112	174	18	possibility	possibility	NOUN
gujaf-112	174	19	boundary	boundary	NOUN
gujaf-112	174	20	,	,	PUNCT
gujaf-112	174	21	which	which	PRON
gujaf-112	174	22	is	be	AUX
gujaf-112	174	23	,	,	PUNCT
gujaf-112	174	24	if	if	SCONJ
gujaf-112	174	25	they	they	PRON
gujaf-112	174	26	are	be	AUX
gujaf-112	174	27	scale	scale	NOUN
gujaf-112	174	28	and	and	CCONJ
gujaf-112	174	29	technically	technically	ADV
gujaf-112	174	30	efficient	efficient	ADJ
gujaf-112	174	31	.	.	PUNCT
gujaf-112	175	1	output	output	PROPN
gujaf-112	175	2	orientated	orientate	VERB
gujaf-112	175	3	dea	dea	PROPN
gujaf-112	175	4	was	be	AUX
gujaf-112	175	5	employed	employ	VERB
gujaf-112	175	6	in	in	ADP
gujaf-112	175	7	the	the	DET
gujaf-112	175	8	study	study	NOUN
gujaf-112	175	9	with	with	ADP
gujaf-112	175	10	the	the	DET
gujaf-112	175	11	input	input	NOUN
gujaf-112	175	12	determining	determine	VERB
gujaf-112	175	13	factors	factor	NOUN
gujaf-112	175	14	as	as	ADP
gujaf-112	175	15	total	total	ADJ
gujaf-112	175	16	asset	asset	NOUN
gujaf-112	175	17	,	,	PUNCT
gujaf-112	175	18	operating	operating	NOUN
gujaf-112	175	19	expenses	expense	NOUN
gujaf-112	175	20	,	,	PUNCT
gujaf-112	175	21	cost	cost	NOUN
gujaf-112	175	22	of	of	ADP
gujaf-112	175	23	goods	good	NOUN
gujaf-112	175	24	sold	sell	VERB
gujaf-112	175	25	and	and	CCONJ
gujaf-112	175	26	shareholder‟s	shareholder‟s	ADP
gujaf-112	175	27	equity	equity	NOUN
gujaf-112	175	28	,	,	PUNCT
gujaf-112	175	29	while	while	SCONJ
gujaf-112	175	30	the	the	DET
gujaf-112	175	31	output	output	NOUN
gujaf-112	175	32	variables	variable	NOUN
gujaf-112	175	33	are	be	AUX
gujaf-112	175	34	return	return	NOUN
gujaf-112	175	35	on	on	ADP
gujaf-112	175	36	equity	equity	NOUN
gujaf-112	175	37	,	,	PUNCT
gujaf-112	175	38	net	net	ADJ
gujaf-112	175	39	profit	profit	NOUN
gujaf-112	175	40	,	,	PUNCT
gujaf-112	175	41	sales	sale	NOUN
gujaf-112	175	42	/	/	SYM
gujaf-112	175	43	turnover	turnover	NOUN
gujaf-112	175	44	and	and	CCONJ
gujaf-112	175	45	return	return	VERB
gujaf-112	175	46	on	on	ADP
gujaf-112	175	47	asset	asset	NOUN
gujaf-112	175	48	.	.	PUNCT
gujaf-112	176	1	the	the	DET
gujaf-112	176	2	85	85	NUM
gujaf-112	176	3	%	%	NOUN
gujaf-112	176	4	score	score	NOUN
gujaf-112	176	5	of	of	ADP
gujaf-112	176	6	average	average	ADJ
gujaf-112	176	7	variable	variable	ADJ
gujaf-112	176	8	return	return	NOUN
gujaf-112	176	9	to	to	PART
gujaf-112	176	10	scale	scale	NOUN
gujaf-112	176	11	and	and	CCONJ
gujaf-112	176	12	76	76	NUM
gujaf-112	176	13	%	%	NOUN
gujaf-112	176	14	scale	scale	NOUN
gujaf-112	176	15	efficiency	efficiency	NOUN
gujaf-112	176	16	mean	mean	NOUN
gujaf-112	176	17	score	score	NOUN
gujaf-112	176	18	revealed	reveal	VERB
gujaf-112	176	19	the	the	DET
gujaf-112	176	20	level	level	NOUN
gujaf-112	176	21	of	of	ADP
gujaf-112	176	22	nigeria	nigeria	PROPN
gujaf-112	176	23	listed	list	VERB
gujaf-112	176	24	manufacturing	manufacturing	NOUN
gujaf-112	176	25	firms‟	firms‟	NOUN
gujaf-112	176	26	efficiency	efficiency	NOUN
gujaf-112	176	27	.	.	PUNCT
gujaf-112	177	1	the	the	DET
gujaf-112	177	2	analysis	analysis	NOUN
gujaf-112	177	3	denotes	denote	VERB
gujaf-112	177	4	that	that	SCONJ
gujaf-112	177	5	thirtyone	thirtyone	NOUN
gujaf-112	177	6	firms	firm	NOUN
gujaf-112	177	7	out	out	ADP
gujaf-112	177	8	of	of	ADP
gujaf-112	177	9	the	the	DET
gujaf-112	177	10	fifty	fifty	NUM
gujaf-112	177	11	-	-	PUNCT
gujaf-112	177	12	eight	eight	NUM
gujaf-112	177	13	firms	firm	NOUN
gujaf-112	177	14	selected	select	VERB
gujaf-112	177	15	for	for	ADP
gujaf-112	177	16	the	the	DET
gujaf-112	177	17	study	study	NOUN
gujaf-112	177	18	are	be	AUX
gujaf-112	177	19	operating	operate	VERB
gujaf-112	177	20	on	on	ADP
gujaf-112	177	21	production	production	NOUN
gujaf-112	177	22	possibility	possibility	NOUN
gujaf-112	177	23	boundary	boundary	ADJ
gujaf-112	177	24	whereas	whereas	SCONJ
gujaf-112	177	25	the	the	DET
gujaf-112	177	26	twenty	twenty	NUM
gujaf-112	177	27	-	-	PUNCT
gujaf-112	177	28	seven	seven	NUM
gujaf-112	177	29	firms	firm	NOUN
gujaf-112	177	30	remaining	remain	VERB
gujaf-112	177	31	are	be	AUX
gujaf-112	177	32	not	not	PART
gujaf-112	177	33	.	.	PUNCT
gujaf-112	178	1	david	david	PROPN
gujaf-112	178	2	,	,	PUNCT
gujaf-112	178	3	isaac	isaac	PROPN
gujaf-112	178	4	and	and	CCONJ
gujaf-112	178	5	koye	koye	PROPN
gujaf-112	178	6	(	(	PUNCT
gujaf-112	178	7	2017	2017	NUM
gujaf-112	178	8	)	)	PUNCT
gujaf-112	178	9	investigated	investigate	VERB
gujaf-112	178	10	the	the	DET
gujaf-112	178	11	performance	performance	NOUN
gujaf-112	178	12	of	of	ADP
gujaf-112	178	13	deposit	deposit	NOUN
gujaf-112	178	14	money	money	NOUN
gujaf-112	178	15	banks	bank	NOUN
gujaf-112	178	16	in	in	ADP
gujaf-112	178	17	nigeria	nigeria	PROPN
gujaf-112	178	18	for	for	ADP
gujaf-112	178	19	the	the	DET
gujaf-112	178	20	period	period	NOUN
gujaf-112	178	21	of	of	ADP
gujaf-112	178	22	three	three	NUM
gujaf-112	178	23	years	year	NOUN
gujaf-112	178	24	before	before	ADV
gujaf-112	178	25	,	,	PUNCT
gujaf-112	178	26	during	during	ADP
gujaf-112	178	27	and	and	CCONJ
gujaf-112	178	28	after	after	ADP
gujaf-112	178	29	the	the	DET
gujaf-112	178	30	2004–2005	2004–2005	NUM
gujaf-112	178	31	consolidation	consolidation	NOUN
gujaf-112	178	32	.	.	PUNCT
gujaf-112	179	1	using	use	VERB
gujaf-112	179	2	dea	dea	PROPN
gujaf-112	179	3	and	and	CCONJ
gujaf-112	179	4	found	find	VERB
gujaf-112	179	5	that	that	SCONJ
gujaf-112	179	6	small	small	ADJ
gujaf-112	179	7	banks	bank	NOUN
gujaf-112	179	8	have	have	VERB
gujaf-112	179	9	the	the	DET
gujaf-112	179	10	tendency	tendency	NOUN
gujaf-112	179	11	to	to	PART
gujaf-112	179	12	be	be	AUX
gujaf-112	179	13	more	more	ADJ
gujaf-112	179	14	cost	cost	NOUN
gujaf-112	179	15	efficient	efficient	ADJ
gujaf-112	179	16	than	than	ADP
gujaf-112	179	17	average	average	ADJ
gujaf-112	179	18	and	and	CCONJ
gujaf-112	179	19	large	large	ADJ
gujaf-112	179	20	banks	bank	NOUN
gujaf-112	179	21	.	.	PUNCT
gujaf-112	180	1	meanwhile	meanwhile	ADV
gujaf-112	180	2	,	,	PUNCT
gujaf-112	180	3	medium	medium	ADJ
gujaf-112	180	4	banks	bank	NOUN
gujaf-112	180	5	have	have	VERB
gujaf-112	180	6	the	the	DET
gujaf-112	180	7	tendency	tendency	NOUN
gujaf-112	180	8	to	to	PART
gujaf-112	180	9	be	be	AUX
gujaf-112	180	10	more	more	ADJ
gujaf-112	180	11	cost	cost	NOUN
gujaf-112	180	12	efficient	efficient	ADJ
gujaf-112	180	13	than	than	ADP
gujaf-112	180	14	large	large	ADJ
gujaf-112	180	15	banks	bank	NOUN
gujaf-112	180	16	,	,	PUNCT
gujaf-112	180	17	while	while	SCONJ
gujaf-112	180	18	large	large	ADJ
gujaf-112	180	19	banks	bank	NOUN
gujaf-112	180	20	usually	usually	ADV
gujaf-112	180	21	lead	lead	VERB
gujaf-112	180	22	in	in	ADP
gujaf-112	180	23	cost	cost	NOUN
gujaf-112	180	24	efficiency	efficiency	NOUN
gujaf-112	180	25	score	score	NOUN
gujaf-112	180	26	in	in	ADP
gujaf-112	180	27	post	post	NOUN
gujaf-112	180	28	consolidation	consolidation	NOUN
gujaf-112	180	29	period	period	NOUN
gujaf-112	180	30	.	.	PUNCT
gujaf-112	181	1	cost	cost	NOUN
gujaf-112	181	2	efficiency	efficiency	NOUN
gujaf-112	181	3	of	of	ADP
gujaf-112	181	4	the	the	DET
gujaf-112	181	5	banks	bank	NOUN
gujaf-112	181	6	was	be	AUX
gujaf-112	181	7	the	the	DET
gujaf-112	181	8	highest	high	ADJ
gujaf-112	181	9	all	all	ADV
gujaf-112	181	10	through	through	ADP
gujaf-112	181	11	consolidation	consolidation	NOUN
gujaf-112	181	12	,	,	PUNCT
gujaf-112	181	13	accompanied	accompany	VERB
gujaf-112	181	14	with	with	ADP
gujaf-112	181	15	the	the	DET
gujaf-112	181	16	aid	aid	NOUN
gujaf-112	181	17	of	of	ADP
gujaf-112	181	18	pre	pre	NOUN
gujaf-112	181	19	-	-	NOUN
gujaf-112	181	20	consolidation	consolidation	NOUN
gujaf-112	181	21	and	and	CCONJ
gujaf-112	181	22	least	least	ADJ
gujaf-112	181	23	in	in	ADP
gujaf-112	181	24	3	3	NUM
gujaf-112	181	25	years	year	NOUN
gujaf-112	181	26	after	after	ADP
gujaf-112	181	27	consolidation	consolidation	NOUN
gujaf-112	181	28	.	.	PUNCT
gujaf-112	182	1	worimegbe	worimegbe	NOUN
gujaf-112	182	2	and	and	CCONJ
gujaf-112	182	3	benneth	benneth	NOUN
gujaf-112	182	4	,	,	PUNCT
gujaf-112	182	5	(	(	PUNCT
gujaf-112	182	6	2019	2019	NUM
gujaf-112	182	7	)	)	PUNCT
gujaf-112	182	8	applied	apply	VERB
gujaf-112	182	9	dea	dea	NOUN
gujaf-112	182	10	to	to	PART
gujaf-112	182	11	assess	assess	VERB
gujaf-112	182	12	the	the	DET
gujaf-112	182	13	influence	influence	NOUN
gujaf-112	182	14	of	of	ADP
gujaf-112	182	15	financial	financial	ADJ
gujaf-112	182	16	institutions	institution	NOUN
gujaf-112	182	17	efficiency	efficiency	NOUN
gujaf-112	182	18	on	on	ADP
gujaf-112	182	19	bank	bank	NOUN
gujaf-112	182	20	performance	performance	NOUN
gujaf-112	182	21	in	in	ADP
gujaf-112	182	22	nigeria	nigeria	PROPN
gujaf-112	182	23	deposit	deposit	NOUN
gujaf-112	182	24	money	money	NOUN
gujaf-112	182	25	banks	bank	NOUN
gujaf-112	182	26	.	.	PUNCT
gujaf-112	183	1	using	use	VERB
gujaf-112	183	2	a	a	DET
gujaf-112	183	3	sample	sample	NOUN
gujaf-112	183	4	of	of	ADP
gujaf-112	183	5	fifteen	fifteen	NUM
gujaf-112	183	6	(	(	PUNCT
gujaf-112	183	7	15	15	NUM
gujaf-112	183	8	)	)	PUNCT
gujaf-112	183	9	deposit	deposit	NOUN
gujaf-112	183	10	money	money	NOUN
gujaf-112	183	11	banks	bank	NOUN
gujaf-112	183	12	,	,	PUNCT
gujaf-112	183	13	they	they	PRON
gujaf-112	183	14	found	find	VERB
gujaf-112	183	15	that	that	SCONJ
gujaf-112	183	16	international	international	ADJ
gujaf-112	183	17	banks	bank	NOUN
gujaf-112	183	18	are	be	AUX
gujaf-112	183	19	more	more	ADV
gujaf-112	183	20	transactional	transactional	ADJ
gujaf-112	183	21	efficient	efficient	ADJ
gujaf-112	183	22	in	in	ADP
gujaf-112	183	23	terms	term	NOUN
gujaf-112	183	24	of	of	ADP
gujaf-112	183	25	operational	operational	ADJ
gujaf-112	183	26	efficiency	efficiency	NOUN
gujaf-112	183	27	relative	relative	ADJ
gujaf-112	183	28	to	to	ADP
gujaf-112	183	29	regional	regional	ADJ
gujaf-112	183	30	as	as	ADV
gujaf-112	183	31	well	well	ADV
gujaf-112	183	32	as	as	ADP
gujaf-112	183	33	national	national	ADJ
gujaf-112	183	34	banks	bank	NOUN
gujaf-112	183	35	.	.	PUNCT
gujaf-112	184	1	also	also	ADV
gujaf-112	184	2	,	,	PUNCT
gujaf-112	184	3	the	the	DET
gujaf-112	184	4	international	international	ADJ
gujaf-112	184	5	banks	bank	NOUN
gujaf-112	184	6	are	be	AUX
gujaf-112	184	7	more	more	ADJ
gujaf-112	184	8	profit	profit	NOUN
gujaf-112	184	9	efficient	efficient	ADJ
gujaf-112	184	10	relative	relative	NOUN
gujaf-112	184	11	to	to	ADP
gujaf-112	184	12	regional	regional	ADJ
gujaf-112	184	13	as	as	ADV
gujaf-112	184	14	well	well	ADV
gujaf-112	184	15	as	as	ADP
gujaf-112	184	16	national	national	ADJ
gujaf-112	184	17	banks	bank	NOUN
gujaf-112	184	18	.	.	PUNCT
gujaf-112	185	1	6	6	NUM
gujaf-112	185	2	the	the	DET
gujaf-112	185	3	empirical	empirical	ADJ
gujaf-112	185	4	literatures	literature	NOUN
gujaf-112	185	5	above	above	ADV
gujaf-112	185	6	revealed	reveal	VERB
gujaf-112	185	7	that	that	SCONJ
gujaf-112	185	8	diallo	diallo	PROPN
gujaf-112	185	9	(	(	PUNCT
gujaf-112	185	10	2018	2018	NUM
gujaf-112	185	11	)	)	PUNCT
gujaf-112	185	12	,	,	PUNCT
gujaf-112	185	13	halim	halim	PROPN
gujaf-112	185	14	and	and	CCONJ
gujaf-112	185	15	mevlut	mevlut	PROPN
gujaf-112	185	16	(	(	PUNCT
gujaf-112	185	17	2013	2013	NUM
gujaf-112	185	18	)	)	PUNCT
gujaf-112	185	19	,	,	PUNCT
gujaf-112	185	20	novickyt	novickyt	PROPN
gujaf-112	185	21	and	and	CCONJ
gujaf-112	185	22	ivanova	ivanova	PROPN
gujaf-112	185	23	(	(	PUNCT
gujaf-112	185	24	2018	2018	NUM
gujaf-112	185	25	)	)	PUNCT
gujaf-112	185	26	and	and	CCONJ
gujaf-112	185	27	nand	nand	NOUN
gujaf-112	185	28	and	and	CCONJ
gujaf-112	185	29	archana	archana	PROPN
gujaf-112	185	30	(	(	PUNCT
gujaf-112	185	31	2014	2014	NUM
gujaf-112	185	32	)	)	PUNCT
gujaf-112	185	33	investigated	investigate	VERB
gujaf-112	185	34	the	the	DET
gujaf-112	185	35	efficiency	efficiency	NOUN
gujaf-112	185	36	of	of	ADP
gujaf-112	185	37	service	service	NOUN
gujaf-112	185	38	industry	industry	NOUN
gujaf-112	185	39	and	and	CCONJ
gujaf-112	185	40	banks	bank	NOUN
gujaf-112	185	41	in	in	ADP
gujaf-112	185	42	the	the	DET
gujaf-112	185	43	developed	develop	VERB
gujaf-112	185	44	countries	country	NOUN
gujaf-112	185	45	.	.	PUNCT
gujaf-112	186	1	osamwonyi	osamwonyi	NOUN
gujaf-112	186	2	and	and	CCONJ
gujaf-112	186	3	imafidon	imafidon	PROPN
gujaf-112	186	4	(	(	PUNCT
gujaf-112	186	5	2016	2016	NUM
gujaf-112	186	6	)	)	PUNCT
gujaf-112	186	7	examined	examine	VERB
gujaf-112	186	8	the	the	DET
gujaf-112	186	9	efficiency	efficiency	NOUN
gujaf-112	186	10	of	of	ADP
gujaf-112	186	11	quoted	quote	VERB
gujaf-112	186	12	manufacturing	manufacturing	NOUN
gujaf-112	186	13	companies	company	NOUN
gujaf-112	186	14	in	in	ADP
gujaf-112	186	15	nigeria	nigeria	PROPN
gujaf-112	186	16	while	while	SCONJ
gujaf-112	186	17	,	,	PUNCT
gujaf-112	186	18	worimegbe	worimegbe	NOUN
gujaf-112	186	19	and	and	CCONJ
gujaf-112	186	20	benneth	benneth	NOUN
gujaf-112	186	21	(	(	PUNCT
gujaf-112	186	22	2019	2019	NUM
gujaf-112	186	23	)	)	PUNCT
gujaf-112	186	24	,	,	PUNCT
gujaf-112	186	25	eriki	eriki	PROPN
gujaf-112	186	26	and	and	CCONJ
gujaf-112	186	27	osagie	osagie	NOUN
gujaf-112	186	28	(	(	PUNCT
gujaf-112	186	29	2015	2015	NUM
gujaf-112	186	30	)	)	PUNCT
gujaf-112	186	31	and	and	CCONJ
gujaf-112	186	32	david	david	PROPN
gujaf-112	186	33	,	,	PUNCT
gujaf-112	186	34	isaac	isaac	PROPN
gujaf-112	186	35	and	and	CCONJ
gujaf-112	186	36	koye	koye	PROPN
gujaf-112	186	37	(	(	PUNCT
gujaf-112	186	38	2017	2017	NUM
gujaf-112	186	39	)	)	PUNCT
gujaf-112	186	40	investigated	investigate	VERB
gujaf-112	186	41	the	the	DET
gujaf-112	186	42	efficiency	efficiency	NOUN
gujaf-112	186	43	of	of	ADP
gujaf-112	186	44	banks	bank	NOUN
gujaf-112	186	45	in	in	ADP
gujaf-112	186	46	nigeria	nigeria	PROPN
gujaf-112	186	47	.	.	PUNCT
gujaf-112	187	1	these	these	DET
gujaf-112	187	2	studies	study	NOUN
gujaf-112	187	3	considered	consider	VERB
gujaf-112	187	4	one	one	NUM
gujaf-112	187	5	year	year	NOUN
gujaf-112	187	6	.	.	PUNCT
gujaf-112	188	1	however	however	ADV
gujaf-112	188	2	,	,	PUNCT
gujaf-112	188	3	this	this	DET
gujaf-112	188	4	present	present	ADJ
gujaf-112	188	5	study	study	NOUN
gujaf-112	188	6	examines	examine	VERB
gujaf-112	188	7	the	the	DET
gujaf-112	188	8	efficiency	efficiency	NOUN
gujaf-112	188	9	of	of	ADP
gujaf-112	188	10	banks	bank	NOUN
gujaf-112	188	11	in	in	ADP
gujaf-112	188	12	nigeria	nigeria	PROPN
gujaf-112	188	13	employing	employ	VERB
gujaf-112	188	14	data	datum	NOUN
gujaf-112	188	15	development	development	NOUN
gujaf-112	188	16	approach	approach	NOUN
gujaf-112	188	17	(	(	PUNCT
gujaf-112	188	18	dea	dea	NOUN
gujaf-112	188	19	)	)	PUNCT
gujaf-112	188	20	for	for	ADP
gujaf-112	188	21	the	the	DET
gujaf-112	188	22	period	period	NOUN
gujaf-112	188	23	of	of	ADP
gujaf-112	188	24	five	five	NUM
gujaf-112	188	25	years	year	NOUN
gujaf-112	188	26	spanning	span	VERB
gujaf-112	188	27	2015	2015	NUM
gujaf-112	188	28	to	to	ADP
gujaf-112	188	29	2019	2019	NUM
gujaf-112	188	30	.	.	PUNCT
gujaf-112	189	1	3	3	X
gujaf-112	189	2	.	.	X
gujaf-112	189	3	methodology	methodology	NOUN
gujaf-112	189	4	this	this	DET
gujaf-112	189	5	study	study	NOUN
gujaf-112	189	6	employed	employ	VERB
gujaf-112	189	7	data	datum	NOUN
gujaf-112	189	8	envelopment	envelopment	ADJ
gujaf-112	189	9	analysis	analysis	NOUN
gujaf-112	189	10	(	(	PUNCT
gujaf-112	189	11	dea	dea	NOUN
gujaf-112	189	12	)	)	PUNCT
gujaf-112	189	13	to	to	PART
gujaf-112	189	14	investigate	investigate	VERB
gujaf-112	189	15	the	the	DET
gujaf-112	189	16	efficiency	efficiency	NOUN
gujaf-112	189	17	of	of	ADP
gujaf-112	189	18	deposit	deposit	NOUN
gujaf-112	189	19	money	money	NOUN
gujaf-112	189	20	banks	bank	NOUN
gujaf-112	189	21	in	in	ADP
gujaf-112	189	22	nigeria	nigeria	PROPN
gujaf-112	189	23	.	.	PUNCT
gujaf-112	190	1	the	the	DET
gujaf-112	190	2	sample	sample	NOUN
gujaf-112	190	3	size	size	NOUN
gujaf-112	190	4	of	of	ADP
gujaf-112	190	5	ten	ten	NUM
gujaf-112	190	6	(	(	PUNCT
gujaf-112	190	7	10	10	NUM
gujaf-112	190	8	)	)	PUNCT
gujaf-112	190	9	banks	bank	NOUN
gujaf-112	190	10	was	be	AUX
gujaf-112	190	11	selected	select	VERB
gujaf-112	190	12	using	use	VERB
gujaf-112	190	13	convenience	convenience	NOUN
gujaf-112	190	14	sampling	sample	VERB
gujaf-112	190	15	techniques	technique	NOUN
gujaf-112	190	16	(	(	PUNCT
gujaf-112	190	17	availability	availability	NOUN
gujaf-112	190	18	and	and	CCONJ
gujaf-112	190	19	accessibility	accessibility	NOUN
gujaf-112	190	20	of	of	ADP
gujaf-112	190	21	data	datum	NOUN
gujaf-112	190	22	)	)	PUNCT
gujaf-112	190	23	for	for	ADP
gujaf-112	190	24	the	the	DET
gujaf-112	190	25	period	period	NOUN
gujaf-112	190	26	of	of	ADP
gujaf-112	190	27	five	five	NUM
gujaf-112	190	28	years	year	NOUN
gujaf-112	190	29	2016	2016	NUM
gujaf-112	190	30	-	-	SYM
gujaf-112	190	31	2020	2020	NUM
gujaf-112	190	32	.	.	PUNCT
gujaf-112	191	1	in	in	ADP
gujaf-112	191	2	this	this	DET
gujaf-112	191	3	study	study	NOUN
gujaf-112	191	4	,	,	PUNCT
gujaf-112	191	5	each	each	DET
gujaf-112	191	6	bank	bank	NOUN
gujaf-112	191	7	employed	employ	VERB
gujaf-112	191	8	in	in	ADP
gujaf-112	191	9	the	the	DET
gujaf-112	191	10	sample	sample	NOUN
gujaf-112	191	11	is	be	AUX
gujaf-112	191	12	characterized	characterize	VERB
gujaf-112	191	13	as	as	ADP
gujaf-112	191	14	a	a	DET
gujaf-112	191	15	dmu	dmu	PROPN
gujaf-112	191	16	.	.	PUNCT
gujaf-112	192	1	dea	dea	PROPN
gujaf-112	192	2	investigated	investigate	VERB
gujaf-112	192	3	the	the	DET
gujaf-112	192	4	efficiency	efficiency	NOUN
gujaf-112	192	5	of	of	ADP
gujaf-112	192	6	the	the	DET
gujaf-112	192	7	banks	bank	NOUN
gujaf-112	192	8	employing	employ	VERB
gujaf-112	192	9	the	the	DET
gujaf-112	192	10	various	various	ADJ
gujaf-112	192	11	inputs	input	NOUN
gujaf-112	192	12	they	they	PRON
gujaf-112	192	13	used	use	VERB
gujaf-112	192	14	to	to	PART
gujaf-112	192	15	generate	generate	VERB
gujaf-112	192	16	various	various	ADJ
gujaf-112	192	17	outputs	output	NOUN
gujaf-112	192	18	.	.	PUNCT
gujaf-112	193	1	a	a	DET
gujaf-112	193	2	production	production	NOUN
gujaf-112	193	3	boundary	boundary	NOUN
gujaf-112	193	4	is	be	AUX
gujaf-112	193	5	said	say	VERB
gujaf-112	193	6	to	to	PART
gujaf-112	193	7	symbolize	symbolize	VERB
gujaf-112	193	8	the	the	DET
gujaf-112	193	9	highest	high	ADJ
gujaf-112	193	10	degree	degree	NOUN
gujaf-112	193	11	of	of	ADP
gujaf-112	193	12	output	output	NOUN
gujaf-112	193	13	possible	possible	ADJ
gujaf-112	193	14	for	for	ADP
gujaf-112	193	15	a	a	DET
gujaf-112	193	16	given	give	VERB
gujaf-112	193	17	level	level	NOUN
gujaf-112	193	18	of	of	ADP
gujaf-112	193	19	inputs	input	NOUN
gujaf-112	193	20	(	(	PUNCT
gujaf-112	193	21	muhammad	muhammad	NOUN
gujaf-112	193	22	,	,	PUNCT
gujaf-112	193	23	2011	2011	NUM
gujaf-112	193	24	)	)	PUNCT
gujaf-112	193	25	.	.	PUNCT
gujaf-112	194	1	“	"	PUNCT
gujaf-112	194	2	consequently	consequently	ADV
gujaf-112	194	3	,	,	PUNCT
gujaf-112	194	4	a	a	DET
gujaf-112	194	5	technically	technically	ADV
gujaf-112	194	6	efficient	efficient	ADJ
gujaf-112	194	7	bank	bank	NOUN
gujaf-112	194	8	might	might	AUX
gujaf-112	194	9	operate	operate	VERB
gujaf-112	194	10	at	at	ADP
gujaf-112	194	11	the	the	DET
gujaf-112	194	12	production	production	NOUN
gujaf-112	194	13	boundary	boundary	NOUN
gujaf-112	194	14	.	.	PUNCT
gujaf-112	195	1	that	that	PRON
gujaf-112	195	2	means	mean	VERB
gujaf-112	195	3	it	it	PRON
gujaf-112	195	4	yields	yield	VERB
gujaf-112	195	5	the	the	DET
gujaf-112	195	6	highest	high	ADJ
gujaf-112	195	7	outputs	output	NOUN
gujaf-112	195	8	for	for	ADP
gujaf-112	195	9	a	a	DET
gujaf-112	195	10	given	give	VERB
gujaf-112	195	11	level	level	NOUN
gujaf-112	195	12	of	of	ADP
gujaf-112	195	13	inputs	input	NOUN
gujaf-112	195	14	.	.	PUNCT
gujaf-112	196	1	the	the	DET
gujaf-112	196	2	implication	implication	NOUN
gujaf-112	196	3	is	be	AUX
gujaf-112	196	4	that	that	SCONJ
gujaf-112	196	5	a	a	DET
gujaf-112	196	6	bank	bank	NOUN
gujaf-112	196	7	technically	technically	ADV
gujaf-112	196	8	inefficient	inefficient	ADJ
gujaf-112	196	9	might	might	AUX
gujaf-112	196	10	operate	operate	VERB
gujaf-112	196	11	below	below	ADP
gujaf-112	196	12	the	the	DET
gujaf-112	196	13	boundary	boundary	NOUN
gujaf-112	196	14	.	.	PUNCT
gujaf-112	197	1	this	this	PRON
gujaf-112	197	2	is	be	AUX
gujaf-112	197	3	due	due	ADJ
gujaf-112	197	4	to	to	ADP
gujaf-112	197	5	the	the	DET
gujaf-112	197	6	fact	fact	NOUN
gujaf-112	197	7	that	that	SCONJ
gujaf-112	197	8	bank‟s	bank‟s	ADJ
gujaf-112	197	9	output	output	NOUN
gujaf-112	197	10	might	might	AUX
gujaf-112	197	11	be	be	AUX
gujaf-112	197	12	lower	low	ADJ
gujaf-112	197	13	than	than	ADP
gujaf-112	197	14	the	the	DET
gujaf-112	197	15	highest	high	ADJ
gujaf-112	197	16	possible	possible	ADJ
gujaf-112	197	17	.	.	PUNCT
gujaf-112	198	1	alternatively	alternatively	ADV
gujaf-112	198	2	,	,	PUNCT
gujaf-112	198	3	financial	financial	ADJ
gujaf-112	198	4	institutions	institution	NOUN
gujaf-112	198	5	may	may	AUX
gujaf-112	198	6	be	be	AUX
gujaf-112	198	7	said	say	VERB
gujaf-112	198	8	to	to	PART
gujaf-112	198	9	be	be	AUX
gujaf-112	198	10	technically	technically	ADV
gujaf-112	198	11	efficient	efficient	ADJ
gujaf-112	198	12	if	if	SCONJ
gujaf-112	198	13	it	it	PRON
gujaf-112	198	14	makes	make	VERB
gujaf-112	198	15	use	use	NOUN
gujaf-112	198	16	of	of	ADP
gujaf-112	198	17	lowest	low	ADJ
gujaf-112	198	18	inputs	input	NOUN
gujaf-112	198	19	to	to	PART
gujaf-112	198	20	provide	provide	VERB
gujaf-112	198	21	a	a	DET
gujaf-112	198	22	given	give	VERB
gujaf-112	198	23	level	level	NOUN
gujaf-112	198	24	of	of	ADP
gujaf-112	198	25	outputs	output	NOUN
gujaf-112	198	26	,	,	PUNCT
gujaf-112	198	27	and	and	CCONJ
gujaf-112	198	28	this	this	PRON
gujaf-112	198	29	suggests	suggest	VERB
gujaf-112	198	30	that	that	SCONJ
gujaf-112	198	31	where	where	SCONJ
gujaf-112	198	32	a	a	DET
gujaf-112	198	33	financial	financial	ADJ
gujaf-112	198	34	institution	institution	NOUN
gujaf-112	198	35	employed	employ	VERB
gujaf-112	198	36	more	more	ADJ
gujaf-112	198	37	than	than	ADP
gujaf-112	198	38	the	the	DET
gujaf-112	198	39	highest	high	ADJ
gujaf-112	198	40	level	level	NOUN
gujaf-112	198	41	of	of	ADP
gujaf-112	198	42	inputs	input	NOUN
gujaf-112	198	43	it	it	PRON
gujaf-112	198	44	would	would	AUX
gujaf-112	198	45	be	be	AUX
gujaf-112	198	46	regarded	regard	VERB
gujaf-112	198	47	as	as	ADP
gujaf-112	198	48	technically	technically	ADV
gujaf-112	198	49	inefficient	inefficient	ADJ
gujaf-112	198	50	”	"	PUNCT
gujaf-112	198	51	(	(	PUNCT
gujaf-112	198	52	aigbovo	aigbovo	PROPN
gujaf-112	198	53	and	and	CCONJ
gujaf-112	198	54	igbinoba	igbinoba	NOUN
gujaf-112	198	55	,	,	PUNCT
gujaf-112	198	56	2019	2019	NUM
gujaf-112	198	57	)	)	PUNCT
gujaf-112	198	58	.	.	PUNCT
gujaf-112	199	1	dea	dea	PROPN
gujaf-112	199	2	method	method	NOUN
gujaf-112	199	3	was	be	AUX
gujaf-112	199	4	employed	employ	VERB
gujaf-112	199	5	to	to	PART
gujaf-112	199	6	analyse	analyse	VERB
gujaf-112	199	7	the	the	DET
gujaf-112	199	8	data	datum	NOUN
gujaf-112	199	9	based	base	VERB
gujaf-112	199	10	on	on	ADP
gujaf-112	199	11	variable	variable	ADJ
gujaf-112	199	12	return	return	NOUN
gujaf-112	199	13	to	to	ADP
gujaf-112	199	14	scale	scale	NOUN
gujaf-112	199	15	(	(	PUNCT
gujaf-112	199	16	vrs	vrs	ADJ
gujaf-112	199	17	)	)	PUNCT
gujaf-112	199	18	constant	constant	ADJ
gujaf-112	199	19	return	return	NOUN
gujaf-112	199	20	to	to	ADP
gujaf-112	199	21	scale	scale	NOUN
gujaf-112	199	22	(	(	PUNCT
gujaf-112	199	23	crs	crs	PROPN
gujaf-112	199	24	)	)	PUNCT
gujaf-112	199	25	,	,	PUNCT
gujaf-112	199	26	and	and	CCONJ
gujaf-112	199	27	return	return	VERB
gujaf-112	199	28	to	to	ADP
gujaf-112	199	29	scale	scale	NOUN
gujaf-112	199	30	(	(	PUNCT
gujaf-112	199	31	rts	rt	NOUN
gujaf-112	199	32	)	)	PUNCT
gujaf-112	199	33	.	.	PUNCT
gujaf-112	200	1	therefore	therefore	ADV
gujaf-112	200	2	,	,	PUNCT
gujaf-112	200	3	we	we	PRON
gujaf-112	200	4	used	use	VERB
gujaf-112	200	5	total	total	ADJ
gujaf-112	200	6	deposits	deposit	NOUN
gujaf-112	200	7	(	(	PUNCT
gujaf-112	200	8	dpst	dpst	ADJ
gujaf-112	200	9	)	)	PUNCT
gujaf-112	200	10	and	and	CCONJ
gujaf-112	200	11	debt	debt	NOUN
gujaf-112	200	12	(	(	PUNCT
gujaf-112	200	13	debt	debt	NOUN
gujaf-112	200	14	)	)	PUNCT
gujaf-112	200	15	as	as	ADP
gujaf-112	200	16	input	input	NOUN
gujaf-112	200	17	variables	variable	NOUN
gujaf-112	200	18	,	,	PUNCT
gujaf-112	200	19	whereas	whereas	SCONJ
gujaf-112	200	20	total	total	ADJ
gujaf-112	200	21	loans	loan	NOUN
gujaf-112	200	22	and	and	CCONJ
gujaf-112	200	23	advances	advance	NOUN
gujaf-112	200	24	(	(	PUNCT
gujaf-112	200	25	laa	laa	PROPN
gujaf-112	200	26	)	)	PUNCT
gujaf-112	200	27	and	and	CCONJ
gujaf-112	200	28	net	net	ADJ
gujaf-112	200	29	profit	profit	NOUN
gujaf-112	200	30	(	(	PUNCT
gujaf-112	200	31	nprft	nprft	ADJ
gujaf-112	200	32	)	)	PUNCT
gujaf-112	200	33	as	as	ADP
gujaf-112	200	34	output	output	NOUN
gujaf-112	200	35	variables	variable	NOUN
gujaf-112	200	36	.	.	PUNCT
gujaf-112	201	1	the	the	DET
gujaf-112	201	2	data	datum	NOUN
gujaf-112	201	3	were	be	AUX
gujaf-112	201	4	obtained	obtain	VERB
gujaf-112	201	5	from	from	ADP
gujaf-112	201	6	central	central	ADJ
gujaf-112	201	7	bank	bank	PROPN
gujaf-112	201	8	of	of	ADP
gujaf-112	201	9	nigeria	nigeria	PROPN
gujaf-112	201	10	(	(	PUNCT
gujaf-112	201	11	cbn	cbn	PROPN
gujaf-112	201	12	)	)	PUNCT
gujaf-112	201	13	2020	2020	NUM
gujaf-112	201	14	audit	audit	NOUN
gujaf-112	201	15	of	of	ADP
gujaf-112	201	16	nigerian	nigerian	ADJ
gujaf-112	201	17	banks	bank	NOUN
gujaf-112	201	18	.	.	PUNCT
gujaf-112	202	1	the	the	DET
gujaf-112	202	2	data	datum	NOUN
gujaf-112	202	3	envelopment	envelopment	NOUN
gujaf-112	202	4	analysis	analysis	NOUN
gujaf-112	202	5	(	(	PUNCT
gujaf-112	202	6	dea	dea	NOUN
gujaf-112	202	7	)	)	PUNCT
gujaf-112	202	8	model	model	NOUN
gujaf-112	202	9	aigbovo	aigbovo	PROPN
gujaf-112	202	10	and	and	CCONJ
gujaf-112	202	11	igbinoba	igbinoba	NOUN
gujaf-112	202	12	,	,	PUNCT
gujaf-112	202	13	(	(	PUNCT
gujaf-112	202	14	2019:252	2019:252	NUM
gujaf-112	202	15	)	)	PUNCT
gujaf-112	202	16	“	"	PUNCT
gujaf-112	202	17	supposing	suppose	VERB
gujaf-112	202	18	each	each	DET
gujaf-112	202	19	bank	bank	NOUN
gujaf-112	202	20	used	use	VERB
gujaf-112	202	21	in	in	ADP
gujaf-112	202	22	the	the	DET
gujaf-112	202	23	sample	sample	NOUN
gujaf-112	202	24	is	be	AUX
gujaf-112	202	25	decisionmaking	decisionmake	VERB
gujaf-112	202	26	unit	unit	NOUN
gujaf-112	202	27	(	(	PUNCT
gujaf-112	202	28	dmu	dmu	PROPN
gujaf-112	202	29	)	)	PUNCT
gujaf-112	202	30	and	and	CCONJ
gujaf-112	202	31	every	every	DET
gujaf-112	202	32	one	one	NOUN
gujaf-112	202	33	generating	generate	VERB
gujaf-112	202	34	diverse	diverse	ADJ
gujaf-112	202	35	outputs	output	NOUN
gujaf-112	202	36	with	with	ADP
gujaf-112	202	37	x	x	PUNCT
gujaf-112	202	38	different	different	ADJ
gujaf-112	202	39	inputs	input	NOUN
gujaf-112	202	40	.	.	PUNCT
gujaf-112	203	1	employing	employ	VERB
gujaf-112	203	2	this	this	DET
gujaf-112	203	3	relationship	relationship	NOUN
gujaf-112	203	4	,	,	PUNCT
gujaf-112	203	5	we	we	PRON
gujaf-112	203	6	have	have	VERB
gujaf-112	203	7	the	the	DET
gujaf-112	203	8	efficiency	efficiency	NOUN
gujaf-112	203	9	ratio	ratio	NOUN
gujaf-112	203	10	model	model	NOUN
gujaf-112	203	11	thus	thus	ADV
gujaf-112	203	12	:	:	PUNCT
gujaf-112	204	1	ei	ei	X
gujaf-112	204	2	=	=	PUNCT
gujaf-112	204	3	where	where	SCONJ
gujaf-112	204	4	:	:	PUNCT
gujaf-112	204	5	ei	ei	NOUN
gujaf-112	204	6	=	=	PUNCT
gujaf-112	204	7	relative	relative	ADJ
gujaf-112	204	8	efficiency	efficiency	NOUN
gujaf-112	204	9	of	of	ADP
gujaf-112	204	10	the	the	DET
gujaf-112	204	11	dmu	dmu	PROPN
gujaf-112	204	12	k	k	PROPN
gujaf-112	204	13	=	=	PUNCT
gujaf-112	204	14	number	number	NOUN
gujaf-112	204	15	of	of	ADP
gujaf-112	204	16	outputs	output	NOUN
gujaf-112	204	17	produced	produce	VERB
gujaf-112	204	18	by	by	ADP
gujaf-112	204	19	the	the	DET
gujaf-112	204	20	dmu	dmu	PROPN
gujaf-112	204	21	l	l	NOUN
gujaf-112	204	22	=	=	PUNCT
gujaf-112	204	23	number	number	NOUN
gujaf-112	204	24	of	of	ADP
gujaf-112	204	25	inputs	input	NOUN
gujaf-112	204	26	used	use	VERB
gujaf-112	204	27	by	by	ADP
gujaf-112	204	28	the	the	DET
gujaf-112	204	29	dmu	dmu	PROPN
gujaf-112	204	30	yi	yi	PROPN
gujaf-112	205	1	=	=	PRON
gujaf-112	205	2	i	i	PRON
gujaf-112	205	3	th	th	PROPN
gujaf-112	205	4	output	output	NOUN
gujaf-112	205	5	produced	produce	VERB
gujaf-112	205	6	by	by	ADP
gujaf-112	205	7	the	the	DET
gujaf-112	205	8	dmu	dmu	PROPN
gujaf-112	205	9	xi	xi	PUNCT
gujaf-112	206	1	=	=	PUNCT
gujaf-112	206	2	j	j	PROPN
gujaf-112	206	3	th	th	NUM
gujaf-112	206	4	input	input	NOUN
gujaf-112	206	5	used	use	VERB
gujaf-112	206	6	by	by	ADP
gujaf-112	206	7	the	the	DET
gujaf-112	206	8	dmu	dmu	PROPN
gujaf-112	206	9	ui	ui	PROPN
gujaf-112	207	1	=	=	PUNCT
gujaf-112	207	2	k	k	NOUN
gujaf-112	207	3	x	x	PUNCT
gujaf-112	207	4	l	l	NOUN
gujaf-112	207	5	vector	vector	NOUN
gujaf-112	207	6	of	of	ADP
gujaf-112	207	7	output	output	NOUN
gujaf-112	207	8	weights	weight	NOUN
gujaf-112	207	9	and	and	CCONJ
gujaf-112	207	10	vj	vj	NOUN
gujaf-112	207	11	=	=	SYM
gujaf-112	207	12	l	l	NOUN
gujaf-112	207	13	x	x	SYM
gujaf-112	207	14	1	1	NUM
gujaf-112	207	15	vector	vector	NOUN
gujaf-112	207	16	of	of	ADP
gujaf-112	207	17	input	input	NOUN
gujaf-112	207	18	weights	weight	NOUN
gujaf-112	207	19	.	.	PUNCT
gujaf-112	208	1	i	i	PRON
gujaf-112	208	2	runs	run	VERB
gujaf-112	208	3	from	from	ADP
gujaf-112	208	4	1	1	NUM
gujaf-112	208	5	vector	vector	NOUN
gujaf-112	208	6	to	to	ADP
gujaf-112	208	7	k	k	PROPN
gujaf-112	208	8	and	and	CCONJ
gujaf-112	208	9	j	j	PROPN
gujaf-112	208	10	runs	run	VERB
gujaf-112	208	11	from	from	ADP
gujaf-112	208	12	1	1	NUM
gujaf-112	208	13	to	to	ADP
gujaf-112	208	14	l.	l.	PROPN
gujaf-112	208	15	k	k	PROPN
gujaf-112	208	16	∑	∑	PROPN
gujaf-112	208	17	i	i	NOUN
gujaf-112	208	18	=	=	NOUN
gujaf-112	208	19	1	1	NUM
gujaf-112	208	20	l	l	NOUN
gujaf-112	208	21	∑	∑	PUNCT
gujaf-112	208	22	j	j	PROPN
gujaf-112	208	23	=	=	SYM
gujaf-112	208	24	1	1	NUM
gujaf-112	208	25	7	7	NUM
gujaf-112	208	26	decision	decision	NOUN
gujaf-112	208	27	rule	rule	NOUN
gujaf-112	208	28	:	:	PUNCT
gujaf-112	208	29	a	a	DET
gujaf-112	208	30	bank	bank	NOUN
gujaf-112	208	31	with	with	ADP
gujaf-112	208	32	a	a	DET
gujaf-112	208	33	score	score	NOUN
gujaf-112	208	34	of	of	ADP
gujaf-112	208	35	one	one	NUM
gujaf-112	208	36	(	(	PUNCT
gujaf-112	208	37	1	1	NUM
gujaf-112	208	38	)	)	PUNCT
gujaf-112	208	39	is	be	AUX
gujaf-112	208	40	efficient	efficient	ADJ
gujaf-112	208	41	,	,	PUNCT
gujaf-112	208	42	while	while	SCONJ
gujaf-112	208	43	a	a	DET
gujaf-112	208	44	score	score	NOUN
gujaf-112	208	45	below	below	ADP
gujaf-112	208	46	one	one	NUM
gujaf-112	208	47	(	(	PUNCT
gujaf-112	208	48	1	1	NUM
gujaf-112	208	49	)	)	PUNCT
gujaf-112	208	50	means	mean	VERB
gujaf-112	208	51	the	the	DET
gujaf-112	208	52	bank	bank	NOUN
gujaf-112	208	53	is	be	AUX
gujaf-112	208	54	inefficient	inefficient	ADJ
gujaf-112	208	55	”	"	PUNCT
gujaf-112	208	56	.	.	PUNCT
gujaf-112	209	1	4	4	X
gujaf-112	209	2	.	.	NOUN
gujaf-112	209	3	results	result	NOUN
gujaf-112	209	4	and	and	CCONJ
gujaf-112	209	5	findings	finding	NOUN
gujaf-112	209	6	table	table	NOUN
gujaf-112	210	1	i	i	PRON
gujaf-112	210	2	:	:	PUNCT
gujaf-112	210	3	descriptive	descriptive	ADJ
gujaf-112	210	4	statistics	statistics	PROPN
gujaf-112	210	5	debt	debt	PROPN
gujaf-112	210	6	dpst	dpst	VERB
gujaf-112	210	7	laa	laa	PROPN
gujaf-112	210	8	nprft	nprft	ADV
gujaf-112	210	9	mean	mean	VERB
gujaf-112	210	10	30879158	30879158	NUM
gujaf-112	210	11	4.87e+08	4.87e+08	NUM
gujaf-112	211	1	3.74e+08	3.74e+08	NUM
gujaf-112	211	2	15519939	15519939	NUM
gujaf-112	211	3	median	median	PROPN
gujaf-112	211	4	258021.5	258021.5	NUM
gujaf-112	211	5	3037572	3037572	NUM
gujaf-112	211	6	.	.	PUNCT
gujaf-112	211	7	1619723	1619723	NUM
gujaf-112	211	8	.	.	PUNCT
gujaf-112	212	1	89664.00	89664.00	NUM
gujaf-112	212	2	maximum	maximum	NOUN
gujaf-112	212	3	3.02e+08	3.02e+08	NUM
gujaf-112	213	1	3.67e+09	3.67e+09	NUM
gujaf-112	213	2	2.48e+09	2.48e+09	NUM
gujaf-112	213	3	86159353	86159353	NUM
gujaf-112	213	4	minimum	minimum	NOUN
gujaf-112	213	5	0.000000	0.000000	NUM
gujaf-112	213	6	569116.0	569116.0	NUM
gujaf-112	213	7	338726.0	338726.0	NUM
gujaf-112	213	8	5182.000	5182.000	NUM
gujaf-112	213	9	std	std	NOUN
gujaf-112	213	10	.	.	PUNCT
gujaf-112	213	11	dev	dev	PROPN
gujaf-112	213	12	.	.	PUNCT
gujaf-112	213	13	67738548	67738548	NUM
gujaf-112	214	1	8.21e+08	8.21e+08	X
gujaf-112	214	2	6.17e+08	6.17e+08	NUM
gujaf-112	214	3	28228731	28228731	NUM
gujaf-112	214	4	skewness	skewness	NOUN
gujaf-112	214	5	2.771193	2.771193	NUM
gujaf-112	214	6	1.833212	1.833212	NUM
gujaf-112	214	7	1.626586	1.626586	NUM
gujaf-112	214	8	1.564281	1.564281	NUM
gujaf-112	214	9	kurtosis	kurtosis	NOUN
gujaf-112	214	10	10.03266	10.03266	NUM
gujaf-112	214	11	6.061974	6.061974	NUM
gujaf-112	214	12	4.716542	4.716542	NUM
gujaf-112	214	13	3.719247	3.719247	NUM
gujaf-112	214	14	jarque	jarque	NOUN
gujaf-112	214	15	-	-	PUNCT
gujaf-112	214	16	bera	bera	NOUN
gujaf-112	214	17	167.0341	167.0341	NUM
gujaf-112	214	18	47.53822	47.53822	NUM
gujaf-112	214	19	28.18677	28.18677	NUM
gujaf-112	214	20	21.46919	21.46919	NUM
gujaf-112	214	21	probability	probability	NOUN
gujaf-112	214	22	0.000000	0.000000	NUM
gujaf-112	214	23	0.000000	0.000000	NUM
gujaf-112	214	24	0.000001	0.000001	NUM
gujaf-112	214	25	0.000022	0.000022	NUM
gujaf-112	214	26	sum	sum	NOUN
gujaf-112	214	27	1.54e+09	1.54e+09	NUM
gujaf-112	214	28	2.44e+10	2.44e+10	NUM
gujaf-112	214	29	1.87e+10	1.87e+10	NUM
gujaf-112	214	30	7.76e+08	7.76e+08	NUM
gujaf-112	214	31	sum	sum	NOUN
gujaf-112	214	32	sq	sq	PROPN
gujaf-112	214	33	.	.	PROPN
gujaf-112	214	34	dev	dev	PROPN
gujaf-112	214	35	.	.	PUNCT
gujaf-112	215	1	2.25e+17	2.25e+17	NUM
gujaf-112	216	1	3.30e+19	3.30e+19	NUM
gujaf-112	216	2	1.86e+19	1.86e+19	NUM
gujaf-112	216	3	3.90e+16	3.90e+16	NUM
gujaf-112	216	4	observations	observation	NOUN
gujaf-112	216	5	50	50	NUM
gujaf-112	216	6	50	50	NUM
gujaf-112	216	7	50	50	NUM
gujaf-112	216	8	50	50	NUM
gujaf-112	216	9	source	source	NOUN
gujaf-112	216	10	:	:	PUNCT
gujaf-112	216	11	authors	author	NOUN
gujaf-112	216	12	’	'	PUNCT
gujaf-112	216	13	computation	computation	NOUN
gujaf-112	216	14	,	,	PUNCT
gujaf-112	216	15	2022	2022	NUM
gujaf-112	216	16	figure	figure	NOUN
gujaf-112	216	17	i	i	NOUN
gujaf-112	216	18	:	:	PUNCT
gujaf-112	216	19	graphical	graphical	ADJ
gujaf-112	216	20	analysis	analysis	NOUN
gujaf-112	216	21	of	of	ADP
gujaf-112	216	22	the	the	DET
gujaf-112	216	23	inputs	input	NOUN
gujaf-112	216	24	and	and	CCONJ
gujaf-112	216	25	outputs	output	NOUN
gujaf-112	216	26	data	datum	NOUN
gujaf-112	216	27	of	of	ADP
gujaf-112	216	28	sampled	sample	VERB
gujaf-112	216	29	banks	bank	NOUN
gujaf-112	216	30	from	from	ADP
gujaf-112	216	31	the	the	DET
gujaf-112	216	32	table	table	NOUN
gujaf-112	216	33	i	i	PRON
gujaf-112	216	34	,	,	PUNCT
gujaf-112	216	35	the	the	DET
gujaf-112	216	36	average	average	ADJ
gujaf-112	216	37	(	(	PUNCT
gujaf-112	216	38	mean	mean	ADJ
gujaf-112	216	39	)	)	PUNCT
gujaf-112	216	40	value	value	NOUN
gujaf-112	216	41	for	for	ADP
gujaf-112	216	42	debt	debt	NOUN
gujaf-112	216	43	,	,	PUNCT
gujaf-112	216	44	dpst	dpst	NOUN
gujaf-112	216	45	,	,	PUNCT
gujaf-112	216	46	laa	laa	PROPN
gujaf-112	216	47	and	and	CCONJ
gujaf-112	216	48	nprft	nprft	ADV
gujaf-112	216	49	respectively	respectively	ADV
gujaf-112	216	50	stood	stand	VERB
gujaf-112	216	51	at	at	ADP
gujaf-112	216	52	308	308	NUM
gujaf-112	216	53	,	,	PUNCT
gujaf-112	216	54	4.8	4.8	NUM
gujaf-112	216	55	,	,	PUNCT
gujaf-112	216	56	3.7	3.7	NUM
gujaf-112	216	57	and	and	CCONJ
gujaf-112	216	58	155	155	NUM
gujaf-112	216	59	.	.	PUNCT
gujaf-112	217	1	the	the	DET
gujaf-112	217	2	median	median	ADJ
gujaf-112	217	3	value	value	NOUN
gujaf-112	217	4	of	of	ADP
gujaf-112	217	5	debt	debt	NOUN
gujaf-112	217	6	is	be	AUX
gujaf-112	217	7	258	258	NUM
gujaf-112	217	8	while	while	SCONJ
gujaf-112	217	9	that	that	PRON
gujaf-112	217	10	of	of	ADP
gujaf-112	217	11	dpst	dpst	NOUN
gujaf-112	217	12	is	be	AUX
gujaf-112	217	13	303	303	NUM
gujaf-112	217	14	.	.	PUNCT
gujaf-112	218	1	that	that	PRON
gujaf-112	218	2	of	of	ADP
gujaf-112	218	3	laa	laa	PROPN
gujaf-112	218	4	and	and	CCONJ
gujaf-112	218	5	nprft	nprft	PROPN
gujaf-112	218	6	is	be	AUX
gujaf-112	218	7	162	162	NUM
gujaf-112	218	8	and	and	CCONJ
gujaf-112	218	9	896	896	NUM
gujaf-112	218	10	respectively	respectively	ADV
gujaf-112	218	11	.	.	PUNCT
gujaf-112	219	1	maximum	maximum	ADJ
gujaf-112	219	2	value	value	NOUN
gujaf-112	219	3	for	for	ADP
gujaf-112	219	4	debt	debt	NOUN
gujaf-112	219	5	,	,	PUNCT
gujaf-112	219	6	dpst	dpst	NOUN
gujaf-112	219	7	,	,	PUNCT
gujaf-112	219	8	laa	laa	PROPN
gujaf-112	219	9	and	and	CCONJ
gujaf-112	219	10	nprft	nprft	ADV
gujaf-112	219	11	respectively	respectively	ADV
gujaf-112	219	12	is	be	AUX
gujaf-112	219	13	3.02	3.02	NUM
gujaf-112	219	14	,	,	PUNCT
gujaf-112	219	15	3.6	3.6	NUM
gujaf-112	219	16	,	,	PUNCT
gujaf-112	219	17	2.4	2.4	NUM
gujaf-112	219	18	and	and	CCONJ
gujaf-112	219	19	861	861	NUM
gujaf-112	219	20	.	.	PUNCT
gujaf-112	220	1	the	the	DET
gujaf-112	220	2	minimum	minimum	ADJ
gujaf-112	220	3	value	value	NOUN
gujaf-112	220	4	for	for	ADP
gujaf-112	220	5	debt	debt	NOUN
gujaf-112	220	6	,	,	PUNCT
gujaf-112	220	7	dpst	dpst	NOUN
gujaf-112	220	8	,	,	PUNCT
gujaf-112	220	9	laa	laa	PROPN
gujaf-112	220	10	and	and	CCONJ
gujaf-112	220	11	nprft	nprft	ADV
gujaf-112	220	12	respectively	respectively	ADV
gujaf-112	220	13	stood	stand	VERB
gujaf-112	220	14	at	at	ADP
gujaf-112	220	15	0.00	0.00	NUM
gujaf-112	220	16	,	,	PUNCT
gujaf-112	220	17	569	569	NUM
gujaf-112	220	18	,	,	PUNCT
gujaf-112	220	19	338	338	NUM
gujaf-112	220	20	and	and	CCONJ
gujaf-112	220	21	518	518	NUM
gujaf-112	220	22	.	.	PUNCT
gujaf-112	221	1	the	the	DET
gujaf-112	221	2	accompanying	accompanying	ADJ
gujaf-112	221	3	standard	standard	ADJ
gujaf-112	221	4	deviations	deviation	NOUN
gujaf-112	221	5	are	be	AUX
gujaf-112	221	6	minimized	minimize	VERB
gujaf-112	221	7	at	at	ADP
gujaf-112	221	8	677	677	NUM
gujaf-112	221	9	,	,	PUNCT
gujaf-112	221	10	8.2	8.2	NUM
gujaf-112	221	11	,	,	PUNCT
gujaf-112	221	12	6.1	6.1	NUM
gujaf-112	221	13	and	and	CCONJ
gujaf-112	221	14	282	282	NUM
gujaf-112	221	15	respectively	respectively	ADV
gujaf-112	221	16	for	for	ADP
gujaf-112	221	17	debt	debt	NOUN
gujaf-112	221	18	,	,	PUNCT
gujaf-112	221	19	dpst	dpst	ADJ
gujaf-112	221	20	,	,	PUNCT
gujaf-112	221	21	8	8	NUM
gujaf-112	221	22	laa	laa	NOUN
gujaf-112	221	23	and	and	CCONJ
gujaf-112	221	24	nprft	nprft	ADV
gujaf-112	221	25	.	.	PUNCT
gujaf-112	222	1	the	the	DET
gujaf-112	222	2	skewness	skewness	NOUN
gujaf-112	222	3	result	result	NOUN
gujaf-112	222	4	of	of	ADP
gujaf-112	222	5	2.7	2.7	NUM
gujaf-112	222	6	for	for	ADP
gujaf-112	222	7	debt	debt	NOUN
gujaf-112	222	8	,	,	PUNCT
gujaf-112	222	9	1.8	1.8	NUM
gujaf-112	222	10	for	for	ADP
gujaf-112	222	11	dpst	dpst	ADJ
gujaf-112	222	12	,	,	PUNCT
gujaf-112	222	13	1.6	1.6	NUM
gujaf-112	222	14	for	for	ADP
gujaf-112	222	15	laa	laa	PROPN
gujaf-112	222	16	and	and	CCONJ
gujaf-112	222	17	1.5	1.5	NUM
gujaf-112	222	18	for	for	ADP
gujaf-112	222	19	nprft	nprft	ADV
gujaf-112	222	20	are	be	AUX
gujaf-112	222	21	close	close	ADJ
gujaf-112	222	22	to	to	ADP
gujaf-112	222	23	zero	zero	NUM
gujaf-112	222	24	to	to	PART
gujaf-112	222	25	indicate	indicate	VERB
gujaf-112	222	26	normal	normal	ADJ
gujaf-112	222	27	distribution	distribution	NOUN
gujaf-112	222	28	of	of	ADP
gujaf-112	222	29	the	the	DET
gujaf-112	222	30	variables	variable	NOUN
gujaf-112	222	31	.	.	PUNCT
gujaf-112	223	1	the	the	DET
gujaf-112	223	2	jaqua	jaqua	NOUN
gujaf-112	223	3	–	–	PUNCT
gujaf-112	223	4	bera	bera	NOUN
gujaf-112	223	5	and	and	CCONJ
gujaf-112	223	6	probability	probability	NOUN
gujaf-112	223	7	results	result	NOUN
gujaf-112	223	8	for	for	ADP
gujaf-112	223	9	debt	debt	NOUN
gujaf-112	223	10	,	,	PUNCT
gujaf-112	223	11	dpst	dpst	NOUN
gujaf-112	223	12	,	,	PUNCT
gujaf-112	223	13	laa	laa	PROPN
gujaf-112	223	14	and	and	CCONJ
gujaf-112	223	15	nprft	nprft	ADV
gujaf-112	223	16	of	of	ADP
gujaf-112	223	17	167.0	167.0	NUM
gujaf-112	223	18	and	and	CCONJ
gujaf-112	223	19	0.000	0.000	NUM
gujaf-112	223	20	,	,	PUNCT
gujaf-112	223	21	47.5	47.5	NUM
gujaf-112	223	22	and	and	CCONJ
gujaf-112	223	23	0.000	0.000	NUM
gujaf-112	223	24	,	,	PUNCT
gujaf-112	223	25	28.1	28.1	NUM
gujaf-112	223	26	and	and	CCONJ
gujaf-112	223	27	0.000	0.000	NUM
gujaf-112	223	28	and	and	CCONJ
gujaf-112	223	29	21.4	21.4	NUM
gujaf-112	223	30	and	and	CCONJ
gujaf-112	223	31	0.000	0.000	NUM
gujaf-112	223	32	confirms	confirm	VERB
gujaf-112	223	33	the	the	DET
gujaf-112	223	34	absence	absence	NOUN
gujaf-112	223	35	of	of	ADP
gujaf-112	223	36	outlier	outlier	NOUN
gujaf-112	223	37	in	in	ADP
gujaf-112	223	38	the	the	DET
gujaf-112	223	39	observed	observe	VERB
gujaf-112	223	40	data	datum	NOUN
gujaf-112	223	41	.	.	PUNCT
gujaf-112	224	1	the	the	DET
gujaf-112	224	2	trends	trend	NOUN
gujaf-112	224	3	of	of	ADP
gujaf-112	224	4	the	the	DET
gujaf-112	224	5	input	input	NOUN
gujaf-112	224	6	and	and	CCONJ
gujaf-112	224	7	output	output	NOUN
gujaf-112	224	8	data	datum	NOUN
gujaf-112	224	9	for	for	ADP
gujaf-112	224	10	the	the	DET
gujaf-112	224	11	ten	ten	NUM
gujaf-112	224	12	sampled	sample	VERB
gujaf-112	224	13	banks	bank	NOUN
gujaf-112	224	14	from	from	ADP
gujaf-112	224	15	2016	2016	NUM
gujaf-112	224	16	to	to	ADP
gujaf-112	224	17	2020	2020	NUM
gujaf-112	224	18	is	be	AUX
gujaf-112	224	19	graphically	graphically	ADV
gujaf-112	224	20	analyzed	analyze	VERB
gujaf-112	224	21	and	and	CCONJ
gujaf-112	224	22	presented	present	VERB
gujaf-112	224	23	in	in	ADP
gujaf-112	224	24	figure	figure	NOUN
gujaf-112	224	25	i	i	PRON
gujaf-112	224	26	test	test	NOUN
gujaf-112	224	27	of	of	ADP
gujaf-112	224	28	efficiency	efficiency	NOUN
gujaf-112	224	29	the	the	DET
gujaf-112	224	30	efficiency	efficiency	NOUN
gujaf-112	224	31	of	of	ADP
gujaf-112	224	32	ten	ten	NUM
gujaf-112	224	33	(	(	PUNCT
gujaf-112	224	34	10	10	NUM
gujaf-112	224	35	)	)	PUNCT
gujaf-112	224	36	selected	select	VERB
gujaf-112	224	37	banks	bank	NOUN
gujaf-112	224	38	in	in	ADP
gujaf-112	224	39	nigeria	nigeria	PROPN
gujaf-112	224	40	for	for	ADP
gujaf-112	224	41	the	the	DET
gujaf-112	224	42	period	period	NOUN
gujaf-112	224	43	of	of	ADP
gujaf-112	224	44	five	five	NUM
gujaf-112	224	45	years	year	NOUN
gujaf-112	224	46	(	(	PUNCT
gujaf-112	224	47	2016	2016	NUM
gujaf-112	224	48	to	to	ADP
gujaf-112	224	49	2020	2020	NUM
gujaf-112	224	50	)	)	PUNCT
gujaf-112	224	51	was	be	AUX
gujaf-112	224	52	analysed	analyse	VERB
gujaf-112	224	53	using	use	VERB
gujaf-112	224	54	the	the	DET
gujaf-112	224	55	dea	dea	PROPN
gujaf-112	224	56	model	model	NOUN
gujaf-112	224	57	.	.	PUNCT
gujaf-112	225	1	below	below	ADV
gujaf-112	225	2	is	be	AUX
gujaf-112	225	3	the	the	DET
gujaf-112	225	4	empirical	empirical	ADJ
gujaf-112	225	5	result	result	NOUN
gujaf-112	225	6	.	.	PUNCT
gujaf-112	226	1	table	table	NOUN
gujaf-112	226	2	i1	i1	PROPN
gujaf-112	226	3	:	:	PUNCT
gujaf-112	226	4	dea	dea	PROPN
gujaf-112	226	5	result	result	VERB
gujaf-112	226	6	for	for	ADP
gujaf-112	226	7	banks	bank	NOUN
gujaf-112	226	8	efficiency	efficiency	NOUN
gujaf-112	226	9	banks	bank	NOUN
gujaf-112	226	10	dmu	dmu	PROPN
gujaf-112	226	11	crs_te	crs_te	X
gujaf-112	226	12	vrs_te	vrs_te	X
gujaf-112	226	13	nirs_te	nirs_te	AUX
gujaf-112	226	14	scale	scale	PROPN
gujaf-112	226	15	rts	rt	NOUN
gujaf-112	226	16	fidelity	fidelity	NOUN
gujaf-112	226	17	dmu:13904	dmu:13904	VERB
gujaf-112	226	18	0.350861	0.350861	NUM
gujaf-112	226	19	0.356233	0.356233	NUM
gujaf-112	226	20	0.749240	0.749240	NUM
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gujaf-112	231	87	uba	uba	PROPN
gujaf-112	231	88	dmu:47541	dmu:47541	PROPN
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gujaf-112	232	16	dmu:2273205	dmu:2273205	NOUN
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gujaf-112	232	30	dmu:2301158	dmu:2301158	NOUN
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gujaf-112	232	37	dmu:3359259	dmu:3359259	X
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gujaf-112	232	44	dmu:5210748	dmu:5210748	VERB
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gujaf-112	232	83	0.767278	0.767278	NUM
gujaf-112	232	84	0.923995	0.923995	NUM
gujaf-112	232	85	1.000000	1.000000	NUM
gujaf-112	232	86	source	source	NOUN
gujaf-112	232	87	:	:	PUNCT
gujaf-112	232	88	authors	author	NOUN
gujaf-112	232	89	’	'	PUNCT
gujaf-112	232	90	compilations	compilation	NOUN
gujaf-112	232	91	and	and	CCONJ
gujaf-112	232	92	computation	computation	NOUN
gujaf-112	232	93	,	,	PUNCT
gujaf-112	232	94	2021	2021	NUM
gujaf-112	232	95	with	with	ADP
gujaf-112	232	96	stata	stata	PROPN
gujaf-112	232	97	dea	dea	PROPN
gujaf-112	232	98	software	software	NOUN
gujaf-112	232	99	from	from	ADP
gujaf-112	232	100	table	table	NOUN
gujaf-112	232	101	1	1	NUM
gujaf-112	232	102	above	above	ADV
gujaf-112	232	103	,	,	PUNCT
gujaf-112	232	104	the	the	DET
gujaf-112	232	105	whole	whole	ADJ
gujaf-112	232	106	technical	technical	ADJ
gujaf-112	232	107	efficiency	efficiency	NOUN
gujaf-112	232	108	analysis	analysis	NOUN
gujaf-112	232	109	founded	found	VERB
gujaf-112	232	110	on	on	ADP
gujaf-112	232	111	the	the	DET
gujaf-112	232	112	constant	constant	ADJ
gujaf-112	232	113	returns	return	NOUN
gujaf-112	232	114	to	to	PART
gujaf-112	232	115	scale	scale	VERB
gujaf-112	232	116	(	(	PUNCT
gujaf-112	232	117	crs	crs	PROPN
gujaf-112	232	118	)	)	PUNCT
gujaf-112	232	119	show	show	VERB
gujaf-112	232	120	that	that	SCONJ
gujaf-112	232	121	only	only	ADV
gujaf-112	232	122	guarantee	guarantee	VERB
gujaf-112	232	123	trust	trust	PROPN
gujaf-112	232	124	bank	bank	PROPN
gujaf-112	232	125	(	(	PUNCT
gujaf-112	232	126	gtb	gtb	NOUN
gujaf-112	232	127	)	)	PUNCT
gujaf-112	232	128	and	and	CCONJ
gujaf-112	232	129	first	first	ADJ
gujaf-112	232	130	city	city	PROPN
gujaf-112	232	131	monument	monument	PROPN
gujaf-112	232	132	bank	bank	PROPN
gujaf-112	232	133	(	(	PUNCT
gujaf-112	232	134	fcmb	fcmb	PROPN
gujaf-112	232	135	)	)	PUNCT
gujaf-112	232	136	are	be	AUX
gujaf-112	232	137	efficient	efficient	ADJ
gujaf-112	232	138	.	.	PUNCT
gujaf-112	233	1	however	however	ADV
gujaf-112	233	2	,	,	PUNCT
gujaf-112	233	3	gtb	gtb	NOUN
gujaf-112	233	4	is	be	AUX
gujaf-112	233	5	more	more	ADV
gujaf-112	233	6	efficient	efficient	ADJ
gujaf-112	233	7	as	as	ADP
gujaf-112	233	8	its	its	PRON
gujaf-112	233	9	three	three	NUM
gujaf-112	233	10	years	year	NOUN
gujaf-112	233	11	out	out	ADP
gujaf-112	233	12	of	of	ADP
gujaf-112	233	13	five	five	NUM
gujaf-112	233	14	years	year	NOUN
gujaf-112	233	15	considered	consider	VERB
gujaf-112	233	16	are	be	AUX
gujaf-112	233	17	efficient	efficient	ADJ
gujaf-112	233	18	,	,	PUNCT
gujaf-112	233	19	while	while	SCONJ
gujaf-112	233	20	fcmb	fcmb	PROPN
gujaf-112	233	21	is	be	AUX
gujaf-112	233	22	only	only	ADV
gujaf-112	233	23	efficient	efficient	ADJ
gujaf-112	233	24	in	in	ADP
gujaf-112	233	25	the	the	DET
gujaf-112	233	26	fifty	fifty	NUM
gujaf-112	233	27	year	year	NOUN
gujaf-112	233	28	.	.	PUNCT
gujaf-112	234	1	the	the	DET
gujaf-112	234	2	rest	rest	NOUN
gujaf-112	234	3	nine	nine	NUM
gujaf-112	234	4	(	(	PUNCT
gujaf-112	234	5	9	9	X
gujaf-112	234	6	)	)	PUNCT
gujaf-112	234	7	banks	bank	NOUN
gujaf-112	234	8	are	be	AUX
gujaf-112	234	9	inefficient	inefficient	ADJ
gujaf-112	234	10	.	.	PUNCT
gujaf-112	235	1	the	the	DET
gujaf-112	235	2	implication	implication	NOUN
gujaf-112	235	3	is	be	AUX
gujaf-112	235	4	that	that	SCONJ
gujaf-112	235	5	only	only	ADJ
gujaf-112	235	6	gtb	gtb	NOUN
gujaf-112	235	7	could	could	AUX
gujaf-112	235	8	effectively	effectively	ADV
gujaf-112	235	9	employ	employ	VERB
gujaf-112	235	10	their	their	PRON
gujaf-112	235	11	input	input	NOUN
gujaf-112	235	12	(	(	PUNCT
gujaf-112	235	13	debt	debt	NOUN
gujaf-112	235	14	and	and	CCONJ
gujaf-112	235	15	deposit	deposit	NOUN
gujaf-112	235	16	)	)	PUNCT
gujaf-112	235	17	to	to	PART
gujaf-112	235	18	generate	generate	VERB
gujaf-112	235	19	adequate	adequate	ADJ
gujaf-112	235	20	output	output	NOUN
gujaf-112	235	21	(	(	PUNCT
gujaf-112	235	22	loan	loan	NOUN
gujaf-112	235	23	and	and	CCONJ
gujaf-112	235	24	advances	advance	NOUN
gujaf-112	235	25	and	and	CCONJ
gujaf-112	235	26	net	net	ADJ
gujaf-112	235	27	profit	profit	NOUN
gujaf-112	235	28	)	)	PUNCT
gujaf-112	235	29	.	.	PUNCT
gujaf-112	236	1	though	though	ADV
gujaf-112	236	2	,	,	PUNCT
gujaf-112	236	3	fcmb	fcmb	PROPN
gujaf-112	236	4	was	be	AUX
gujaf-112	236	5	also	also	ADV
gujaf-112	236	6	able	able	ADJ
gujaf-112	236	7	to	to	PART
gujaf-112	236	8	utilized	utilize	VERB
gujaf-112	236	9	their	their	PRON
gujaf-112	236	10	input	input	NOUN
gujaf-112	236	11	to	to	PART
gujaf-112	236	12	generate	generate	VERB
gujaf-112	236	13	output	output	NOUN
gujaf-112	236	14	,	,	PUNCT
gujaf-112	236	15	but	but	CCONJ
gujaf-112	236	16	not	not	PART
gujaf-112	236	17	as	as	ADV
gujaf-112	236	18	efficient	efficient	ADJ
gujaf-112	236	19	as	as	ADP
gujaf-112	236	20	gtb	gtb	NOUN
gujaf-112	236	21	.	.	PUNCT
gujaf-112	237	1	the	the	DET
gujaf-112	237	2	technical	technical	ADJ
gujaf-112	237	3	efficiency	efficiency	NOUN
gujaf-112	237	4	founded	found	VERB
gujaf-112	237	5	on	on	ADP
gujaf-112	237	6	the	the	DET
gujaf-112	237	7	variable	variable	ADJ
gujaf-112	237	8	returns	return	NOUN
gujaf-112	237	9	to	to	PART
gujaf-112	237	10	scale	scale	VERB
gujaf-112	237	11	(	(	PUNCT
gujaf-112	237	12	vrs	vrs	ADJ
gujaf-112	237	13	)	)	PUNCT
gujaf-112	237	14	shows	show	VERB
gujaf-112	237	15	that	that	SCONJ
gujaf-112	237	16	fcmb	fcmb	PROPN
gujaf-112	237	17	is	be	AUX
gujaf-112	237	18	efficient	efficient	ADJ
gujaf-112	237	19	in	in	ADP
gujaf-112	237	20	second	second	ADJ
gujaf-112	237	21	and	and	CCONJ
gujaf-112	237	22	fifty	fifty	NUM
gujaf-112	237	23	years	year	NOUN
gujaf-112	237	24	,	,	PUNCT
gujaf-112	237	25	access	access	NOUN
gujaf-112	237	26	bank	bank	NOUN
gujaf-112	237	27	is	be	AUX
gujaf-112	237	28	efficient	efficient	ADJ
gujaf-112	237	29	in	in	ADP
gujaf-112	237	30	the	the	DET
gujaf-112	237	31	third	third	ADJ
gujaf-112	237	32	,	,	PUNCT
gujaf-112	237	33	fourth	fourth	ADJ
gujaf-112	237	34	and	and	CCONJ
gujaf-112	237	35	fifth	fifth	ADJ
gujaf-112	237	36	year	year	NOUN
gujaf-112	237	37	,	,	PUNCT
gujaf-112	237	38	gtb	gtb	NOUN
gujaf-112	237	39	is	be	AUX
gujaf-112	237	40	efficient	efficient	ADJ
gujaf-112	237	41	in	in	ADP
gujaf-112	237	42	all	all	DET
gujaf-112	237	43	the	the	DET
gujaf-112	237	44	years	year	NOUN
gujaf-112	237	45	except	except	SCONJ
gujaf-112	237	46	in	in	ADP
gujaf-112	237	47	the	the	DET
gujaf-112	237	48	fifth	fifth	ADJ
gujaf-112	237	49	year	year	NOUN
gujaf-112	237	50	,	,	PUNCT
gujaf-112	237	51	union	union	PROPN
gujaf-112	237	52	bank	bank	PROPN
gujaf-112	237	53	is	be	AUX
gujaf-112	237	54	efficient	efficient	ADJ
gujaf-112	237	55	only	only	ADV
gujaf-112	237	56	in	in	ADP
gujaf-112	237	57	the	the	DET
gujaf-112	237	58	first	first	ADJ
gujaf-112	237	59	and	and	CCONJ
gujaf-112	237	60	second	second	ADJ
gujaf-112	237	61	year	year	NOUN
gujaf-112	237	62	,	,	PUNCT
gujaf-112	237	63	while	while	SCONJ
gujaf-112	237	64	sterling	sterling	ADJ
gujaf-112	237	65	bank	bank	NOUN
gujaf-112	237	66	is	be	AUX
gujaf-112	237	67	only	only	ADV
gujaf-112	237	68	efficient	efficient	ADJ
gujaf-112	237	69	in	in	ADP
gujaf-112	237	70	the	the	DET
gujaf-112	237	71	second	second	ADJ
gujaf-112	237	72	year	year	NOUN
gujaf-112	237	73	.	.	PUNCT
gujaf-112	238	1	the	the	DET
gujaf-112	238	2	result	result	NOUN
gujaf-112	238	3	shows	show	VERB
gujaf-112	238	4	that	that	SCONJ
gujaf-112	238	5	five	five	NUM
gujaf-112	238	6	banks	bank	NOUN
gujaf-112	238	7	are	be	AUX
gujaf-112	238	8	efficient	efficient	ADJ
gujaf-112	238	9	,	,	PUNCT
gujaf-112	238	10	whereas	whereas	SCONJ
gujaf-112	238	11	the	the	DET
gujaf-112	238	12	other	other	ADJ
gujaf-112	238	13	five	five	NUM
gujaf-112	238	14	banks	bank	NOUN
gujaf-112	238	15	are	be	AUX
gujaf-112	238	16	inefficient	inefficient	ADJ
gujaf-112	238	17	.	.	PUNCT
gujaf-112	239	1	two	two	NUM
gujaf-112	239	2	banks	bank	NOUN
gujaf-112	239	3	(	(	PUNCT
gujaf-112	239	4	gtb	gtb	NOUN
gujaf-112	239	5	and	and	CCONJ
gujaf-112	239	6	access	access	PROPN
gujaf-112	239	7	bank	bank	PROPN
gujaf-112	239	8	)	)	PUNCT
gujaf-112	239	9	out	out	ADP
gujaf-112	239	10	of	of	ADP
gujaf-112	239	11	the	the	DET
gujaf-112	239	12	five	five	NUM
gujaf-112	239	13	(	(	PUNCT
gujaf-112	239	14	5	5	NUM
gujaf-112	239	15	)	)	PUNCT
gujaf-112	239	16	efficient	efficient	ADJ
gujaf-112	239	17	banks	bank	NOUN
gujaf-112	239	18	considered	consider	VERB
gujaf-112	239	19	are	be	AUX
gujaf-112	239	20	more	more	ADV
gujaf-112	239	21	efficient	efficient	ADJ
gujaf-112	239	22	.	.	PUNCT
gujaf-112	240	1	however	however	ADV
gujaf-112	240	2	,	,	PUNCT
gujaf-112	240	3	the	the	DET
gujaf-112	240	4	result	result	NOUN
gujaf-112	240	5	denotes	denote	VERB
gujaf-112	240	6	that	that	SCONJ
gujaf-112	240	7	fcmb	fcmb	PROPN
gujaf-112	240	8	,	,	PUNCT
gujaf-112	240	9	gtb	gtb	NOUN
gujaf-112	240	10	,	,	PUNCT
gujaf-112	240	11	access	access	NOUN
gujaf-112	240	12	bank	bank	PROPN
gujaf-112	240	13	,	,	PUNCT
gujaf-112	240	14	union	union	PROPN
gujaf-112	240	15	bank	bank	PROPN
gujaf-112	240	16	and	and	CCONJ
gujaf-112	240	17	sterling	sterling	NOUN
gujaf-112	240	18	are	be	AUX
gujaf-112	240	19	technically	technically	ADV
gujaf-112	240	20	efficient	efficient	ADJ
gujaf-112	240	21	,	,	PUNCT
gujaf-112	240	22	which	which	PRON
gujaf-112	240	23	implies	imply	VERB
gujaf-112	240	24	that	that	SCONJ
gujaf-112	240	25	the	the	DET
gujaf-112	240	26	five	five	NUM
gujaf-112	240	27	banks	bank	NOUN
gujaf-112	240	28	are	be	AUX
gujaf-112	240	29	able	able	ADJ
gujaf-112	240	30	to	to	PART
gujaf-112	240	31	employ	employ	VERB
gujaf-112	240	32	their	their	PRON
gujaf-112	240	33	input	input	NOUN
gujaf-112	240	34	variables	variable	NOUN
gujaf-112	240	35	to	to	PART
gujaf-112	240	36	generate	generate	VERB
gujaf-112	240	37	the	the	DET
gujaf-112	240	38	desired	desire	VERB
gujaf-112	240	39	output	output	NOUN
gujaf-112	240	40	variables	variable	NOUN
gujaf-112	240	41	.	.	PUNCT
gujaf-112	241	1	thus	thus	ADV
gujaf-112	241	2	,	,	PUNCT
gujaf-112	241	3	other	other	ADJ
gujaf-112	241	4	five	five	NUM
gujaf-112	241	5	banks	bank	NOUN
gujaf-112	241	6	(	(	PUNCT
gujaf-112	241	7	fidelity	fidelity	PROPN
gujaf-112	241	8	,	,	PUNCT
gujaf-112	241	9	zenith	zenith	PROPN
gujaf-112	241	10	,	,	PUNCT
gujaf-112	241	11	first	first	ADJ
gujaf-112	241	12	bank	bank	NOUN
gujaf-112	241	13	,	,	PUNCT
gujaf-112	241	14	uba	uba	PROPN
gujaf-112	241	15	and	and	CCONJ
gujaf-112	241	16	wema	wema	NOUN
gujaf-112	241	17	)	)	PUNCT
gujaf-112	241	18	underutilized	underutilize	VERB
gujaf-112	241	19	their	their	PRON
gujaf-112	241	20	resources	resource	NOUN
gujaf-112	241	21	(	(	PUNCT
gujaf-112	241	22	input	input	NOUN
gujaf-112	241	23	)	)	PUNCT
gujaf-112	241	24	to	to	PART
gujaf-112	241	25	generate	generate	VERB
gujaf-112	241	26	the	the	DET
gujaf-112	241	27	desired	desire	VERB
gujaf-112	241	28	result	result	NOUN
gujaf-112	241	29	(	(	PUNCT
gujaf-112	241	30	output	output	NOUN
gujaf-112	241	31	)	)	PUNCT
gujaf-112	241	32	.	.	PUNCT
gujaf-112	242	1	returns	return	NOUN
gujaf-112	242	2	to	to	PART
gujaf-112	242	3	scale	scale	VERB
gujaf-112	242	4	efficiency	efficiency	NOUN
gujaf-112	242	5	(	(	PUNCT
gujaf-112	242	6	rts	rt	NOUN
gujaf-112	242	7	)	)	PUNCT
gujaf-112	242	8	is	be	AUX
gujaf-112	242	9	the	the	DET
gujaf-112	242	10	disparity	disparity	NOUN
gujaf-112	242	11	or	or	CCONJ
gujaf-112	242	12	variation	variation	NOUN
gujaf-112	242	13	in	in	ADP
gujaf-112	242	14	output	output	NOUN
gujaf-112	242	15	,	,	PUNCT
gujaf-112	242	16	which	which	PRON
gujaf-112	242	17	is	be	AUX
gujaf-112	242	18	the	the	DET
gujaf-112	242	19	efficiency	efficiency	NOUN
gujaf-112	242	20	from	from	ADP
gujaf-112	242	21	a	a	DET
gujaf-112	242	22	proportional	proportional	ADJ
gujaf-112	242	23	upsurge	upsurge	NOUN
gujaf-112	242	24	of	of	ADP
gujaf-112	242	25	all	all	DET
gujaf-112	242	26	the	the	DET
gujaf-112	242	27	input	input	NOUN
gujaf-112	242	28	.	.	PUNCT
gujaf-112	243	1	it	it	PRON
gujaf-112	243	2	also	also	ADV
gujaf-112	243	3	describes	describe	VERB
gujaf-112	243	4	what	what	PRON
gujaf-112	243	5	happen	happen	VERB
gujaf-112	243	6	to	to	ADP
gujaf-112	243	7	long	long	ADV
gujaf-112	243	8	run	run	VERB
gujaf-112	243	9	returns	return	NOUN
gujaf-112	243	10	when	when	SCONJ
gujaf-112	243	11	the	the	DET
gujaf-112	243	12	scale	scale	NOUN
gujaf-112	243	13	of	of	ADP
gujaf-112	243	14	production	production	NOUN
gujaf-112	243	15	increases	increase	NOUN
gujaf-112	243	16	,	,	PUNCT
gujaf-112	243	17	as	as	ADP
gujaf-112	243	18	all	all	DET
gujaf-112	243	19	input	input	NOUN
gujaf-112	243	20	level	level	NOUN
gujaf-112	243	21	comprising	comprise	VERB
gujaf-112	243	22	physical	physical	ADJ
gujaf-112	243	23	asset	asset	NOUN
gujaf-112	243	24	usage	usage	NOUN
gujaf-112	243	25	are	be	AUX
gujaf-112	243	26	variable	variable	ADJ
gujaf-112	243	27	.	.	PUNCT
gujaf-112	244	1	hence	hence	ADV
gujaf-112	244	2	,	,	PUNCT
gujaf-112	244	3	the	the	DET
gujaf-112	244	4	return	return	NOUN
gujaf-112	244	5	to	to	PART
gujaf-112	244	6	scale	scale	NOUN
gujaf-112	244	7	efficiency	efficiency	NOUN
gujaf-112	244	8	result	result	NOUN
gujaf-112	244	9	shows	show	VERB
gujaf-112	244	10	that	that	SCONJ
gujaf-112	244	11	all	all	DET
gujaf-112	244	12	the	the	DET
gujaf-112	244	13	banks	bank	NOUN
gujaf-112	244	14	are	be	AUX
gujaf-112	244	15	efficient	efficient	ADJ
gujaf-112	244	16	.	.	PUNCT
gujaf-112	245	1	the	the	DET
gujaf-112	245	2	implication	implication	NOUN
gujaf-112	245	3	is	be	AUX
gujaf-112	245	4	that	that	SCONJ
gujaf-112	245	5	all	all	DET
gujaf-112	245	6	the	the	DET
gujaf-112	245	7	banks	bank	NOUN
gujaf-112	245	8	have	have	VERB
gujaf-112	245	9	the	the	DET
gujaf-112	245	10	capacity	capacity	NOUN
gujaf-112	245	11	to	to	PART
gujaf-112	245	12	convert	convert	VERB
gujaf-112	245	13	variable	variable	ADJ
gujaf-112	245	14	inputs	input	NOUN
gujaf-112	245	15	to	to	ADP
gujaf-112	245	16	desired	desire	VERB
gujaf-112	245	17	output	output	NOUN
gujaf-112	245	18	in	in	ADP
gujaf-112	245	19	the	the	DET
gujaf-112	245	20	long	long	ADJ
gujaf-112	245	21	run	run	NOUN
gujaf-112	245	22	.	.	PUNCT
gujaf-112	246	1	the	the	DET
gujaf-112	246	2	study	study	NOUN
gujaf-112	246	3	examines	examine	VERB
gujaf-112	246	4	the	the	DET
gujaf-112	246	5	efficiency	efficiency	NOUN
gujaf-112	246	6	of	of	ADP
gujaf-112	246	7	banks	bank	NOUN
gujaf-112	246	8	in	in	ADP
gujaf-112	246	9	nigeria	nigeria	PROPN
gujaf-112	246	10	employing	employ	VERB
gujaf-112	246	11	a	a	DET
gujaf-112	246	12	sample	sample	NOUN
gujaf-112	246	13	of	of	ADP
gujaf-112	246	14	ten	ten	NUM
gujaf-112	246	15	(	(	PUNCT
gujaf-112	246	16	10	10	NUM
gujaf-112	246	17	)	)	PUNCT
gujaf-112	246	18	selected	select	VERB
gujaf-112	246	19	banks	bank	NOUN
gujaf-112	246	20	for	for	ADP
gujaf-112	246	21	the	the	DET
gujaf-112	246	22	period	period	NOUN
gujaf-112	246	23	of	of	ADP
gujaf-112	246	24	five	five	NUM
gujaf-112	246	25	(	(	PUNCT
gujaf-112	246	26	5	5	NUM
gujaf-112	246	27	)	)	PUNCT
gujaf-112	246	28	years	year	NOUN
gujaf-112	246	29	using	use	VERB
gujaf-112	246	30	the	the	DET
gujaf-112	246	31	data	datum	NOUN
gujaf-112	246	32	envelopment	envelopment	ADJ
gujaf-112	246	33	analysis	analysis	NOUN
gujaf-112	246	34	(	(	PUNCT
gujaf-112	246	35	dea	dea	NOUN
gujaf-112	246	36	)	)	PUNCT
gujaf-112	246	37	approach	approach	NOUN
gujaf-112	246	38	.	.	PUNCT
gujaf-112	247	1	the	the	DET
gujaf-112	247	2	efficiency	efficiency	NOUN
gujaf-112	247	3	scores	score	NOUN
gujaf-112	247	4	modes	mode	NOUN
gujaf-112	247	5	of	of	ADP
gujaf-112	247	6	crs	crs	PROPN
gujaf-112	247	7	,	,	PUNCT
gujaf-112	247	8	vrs	vrs	NOUN
gujaf-112	247	9	and	and	CCONJ
gujaf-112	247	10	rts	rt	NOUN
gujaf-112	247	11	efficiency	efficiency	NOUN
gujaf-112	247	12	were	be	AUX
gujaf-112	247	13	adopted	adopt	VERB
gujaf-112	247	14	.	.	PUNCT
gujaf-112	248	1	the	the	DET
gujaf-112	248	2	findings	finding	NOUN
gujaf-112	248	3	of	of	ADP
gujaf-112	248	4	this	this	DET
gujaf-112	248	5	study	study	NOUN
gujaf-112	248	6	reveal	reveal	VERB
gujaf-112	248	7	that	that	SCONJ
gujaf-112	248	8	not	not	PART
gujaf-112	248	9	all	all	DET
gujaf-112	248	10	the	the	DET
gujaf-112	248	11	banks	bank	NOUN
gujaf-112	248	12	were	be	AUX
gujaf-112	248	13	significantly	significantly	ADV
gujaf-112	248	14	efficient	efficient	ADJ
gujaf-112	248	15	.	.	PUNCT
gujaf-112	249	1	the	the	DET
gujaf-112	249	2	result	result	NOUN
gujaf-112	249	3	of	of	ADP
gujaf-112	249	4	constant	constant	ADJ
gujaf-112	249	5	return	return	NOUN
gujaf-112	249	6	to	to	ADP
gujaf-112	249	7	scale	scale	NOUN
gujaf-112	249	8	(	(	PUNCT
gujaf-112	249	9	crs	crs	PROPN
gujaf-112	249	10	)	)	PUNCT
gujaf-112	249	11	technical	technical	ADJ
gujaf-112	249	12	efficiency	efficiency	NOUN
gujaf-112	249	13	revealed	reveal	VERB
gujaf-112	249	14	that	that	SCONJ
gujaf-112	249	15	only	only	ADV
gujaf-112	249	16	gtb	gtb	NOUN
gujaf-112	249	17	and	and	CCONJ
gujaf-112	249	18	fcmb	fcmb	PROPN
gujaf-112	249	19	were	be	AUX
gujaf-112	249	20	significantly	significantly	ADV
gujaf-112	249	21	efficient	efficient	ADJ
gujaf-112	249	22	for	for	ADP
gujaf-112	249	23	the	the	DET
gujaf-112	249	24	period	period	NOUN
gujaf-112	249	25	considered	consider	VERB
gujaf-112	249	26	.	.	PUNCT
gujaf-112	250	1	the	the	DET
gujaf-112	250	2	variable	variable	ADJ
gujaf-112	250	3	return	return	NOUN
gujaf-112	250	4	to	to	ADP
gujaf-112	250	5	scale	scale	NOUN
gujaf-112	250	6	(	(	PUNCT
gujaf-112	250	7	vrs	vrs	ADJ
gujaf-112	250	8	)	)	PUNCT
gujaf-112	250	9	result	result	NOUN
gujaf-112	250	10	shows	show	VERB
gujaf-112	250	11	that	that	SCONJ
gujaf-112	250	12	five	five	NUM
gujaf-112	250	13	banks	bank	NOUN
gujaf-112	250	14	(	(	PUNCT
gujaf-112	250	15	fcmb	fcmb	PROPN
gujaf-112	250	16	,	,	PUNCT
gujaf-112	250	17	gtb	gtb	NOUN
gujaf-112	250	18	,	,	PUNCT
gujaf-112	250	19	access	access	NOUN
gujaf-112	250	20	bank	bank	PROPN
gujaf-112	250	21	,	,	PUNCT
gujaf-112	250	22	union	union	PROPN
gujaf-112	250	23	bank	bank	PROPN
gujaf-112	250	24	and	and	CCONJ
gujaf-112	250	25	sterling	sterling	NOUN
gujaf-112	250	26	)	)	PUNCT
gujaf-112	250	27	were	be	AUX
gujaf-112	250	28	significantly	significantly	ADV
gujaf-112	250	29	efficient	efficient	ADJ
gujaf-112	250	30	for	for	ADP
gujaf-112	250	31	the	the	DET
gujaf-112	250	32	period	period	NOUN
gujaf-112	250	33	considered	consider	VERB
gujaf-112	250	34	.	.	PUNCT
gujaf-112	251	1	however	however	ADV
gujaf-112	251	2	,	,	PUNCT
gujaf-112	251	3	finding	find	VERB
gujaf-112	251	4	further	far	ADV
gujaf-112	251	5	revealed	reveal	VERB
gujaf-112	251	6	that	that	SCONJ
gujaf-112	251	7	the	the	DET
gujaf-112	251	8	selected	select	VERB
gujaf-112	251	9	banks	bank	NOUN
gujaf-112	251	10	are	be	AUX
gujaf-112	251	11	efficient	efficient	ADJ
gujaf-112	251	12	in	in	ADP
gujaf-112	251	13	the	the	DET
gujaf-112	251	14	long	long	ADJ
gujaf-112	251	15	run	run	NOUN
gujaf-112	251	16	in	in	ADP
gujaf-112	251	17	nigeria	nigeria	PROPN
gujaf-112	251	18	as	as	SCONJ
gujaf-112	251	19	indicated	indicate	VERB
gujaf-112	251	20	by	by	ADP
gujaf-112	251	21	the	the	DET
gujaf-112	251	22	return	return	NOUN
gujaf-112	251	23	to	to	ADP
gujaf-112	251	24	scale	scale	NOUN
gujaf-112	251	25	(	(	PUNCT
gujaf-112	251	26	rts	rt	NOUN
gujaf-112	251	27	)	)	PUNCT
gujaf-112	251	28	.	.	PUNCT
gujaf-112	252	1	the	the	DET
gujaf-112	252	2	implication	implication	NOUN
gujaf-112	252	3	of	of	ADP
gujaf-112	252	4	our	our	PRON
gujaf-112	252	5	findings	finding	NOUN
gujaf-112	252	6	based	base	VERB
gujaf-112	252	7	on	on	ADP
gujaf-112	252	8	crs	crs	PROPN
gujaf-112	252	9	-	-	PUNCT
gujaf-112	252	10	te	te	PROPN
gujaf-112	252	11	and	and	CCONJ
gujaf-112	252	12	vrs	vrs	PROPN
gujaf-112	252	13	-	-	PUNCT
gujaf-112	252	14	te	te	PROPN
gujaf-112	252	15	suggests	suggest	VERB
gujaf-112	252	16	that	that	SCONJ
gujaf-112	252	17	banks	bank	NOUN
gujaf-112	252	18	underutilized	underutilize	VERB
gujaf-112	252	19	their	their	PRON
gujaf-112	252	20	inputs	input	NOUN
gujaf-112	252	21	except	except	SCONJ
gujaf-112	252	22	fcmb	fcmb	PROPN
gujaf-112	252	23	,	,	PUNCT
gujaf-112	252	24	gtb	gtb	NOUN
gujaf-112	252	25	,	,	PUNCT
gujaf-112	252	26	access	access	NOUN
gujaf-112	252	27	bank	bank	PROPN
gujaf-112	252	28	,	,	PUNCT
gujaf-112	252	29	union	union	PROPN
gujaf-112	252	30	bank	bank	PROPN
gujaf-112	252	31	and	and	CCONJ
gujaf-112	252	32	sterling	sterling	NOUN
gujaf-112	252	33	.	.	PUNCT
gujaf-112	253	1	furthermore	furthermore	ADV
gujaf-112	253	2	,	,	PUNCT
gujaf-112	253	3	the	the	DET
gujaf-112	253	4	result	result	NOUN
gujaf-112	253	5	with	with	ADP
gujaf-112	253	6	respect	respect	NOUN
gujaf-112	253	7	to	to	ADP
gujaf-112	253	8	crs	crs	PROPN
gujaf-112	253	9	,	,	PUNCT
gujaf-112	253	10	vrs	vrs	NOUN
gujaf-112	253	11	and	and	CCONJ
gujaf-112	253	12	the	the	DET
gujaf-112	253	13	number	number	NOUN
gujaf-112	253	14	of	of	ADP
gujaf-112	253	15	years	year	NOUN
gujaf-112	253	16	11	11	NUM
gujaf-112	253	17	considered	consider	VERB
gujaf-112	253	18	shows	show	VERB
gujaf-112	253	19	that	that	SCONJ
gujaf-112	253	20	some	some	DET
gujaf-112	253	21	banks	bank	NOUN
gujaf-112	253	22	were	be	AUX
gujaf-112	253	23	more	more	ADV
gujaf-112	253	24	efficient	efficient	ADJ
gujaf-112	253	25	than	than	ADP
gujaf-112	253	26	other	other	ADJ
gujaf-112	253	27	in	in	ADP
gujaf-112	253	28	this	this	DET
gujaf-112	253	29	order	order	NOUN
gujaf-112	253	30	;	;	PUNCT
gujaf-112	253	31	gtb	gtb	NOUN
gujaf-112	253	32	with	with	ADP
gujaf-112	253	33	three	three	NUM
gujaf-112	253	34	(	(	PUNCT
gujaf-112	253	35	3	3	NUM
gujaf-112	253	36	)	)	PUNCT
gujaf-112	253	37	years	year	NOUN
gujaf-112	253	38	of	of	ADP
gujaf-112	253	39	crs	crs	NOUN
gujaf-112	253	40	efficiency	efficiency	NOUN
gujaf-112	253	41	and	and	CCONJ
gujaf-112	253	42	four	four	NUM
gujaf-112	253	43	(	(	PUNCT
gujaf-112	253	44	4	4	NUM
gujaf-112	253	45	)	)	PUNCT
gujaf-112	253	46	years	year	NOUN
gujaf-112	253	47	vrs	vrs	NOUN
gujaf-112	253	48	efficiency	efficiency	NOUN
gujaf-112	253	49	.	.	PUNCT
gujaf-112	254	1	fcmb	fcmb	PROPN
gujaf-112	254	2	was	be	AUX
gujaf-112	254	3	with	with	ADP
gujaf-112	254	4	one	one	NUM
gujaf-112	254	5	(	(	PUNCT
gujaf-112	254	6	1	1	NUM
gujaf-112	254	7	)	)	PUNCT
gujaf-112	254	8	year	year	NOUN
gujaf-112	254	9	of	of	ADP
gujaf-112	254	10	crs	crs	PROPN
gujaf-112	254	11	efficiency	efficiency	NOUN
gujaf-112	254	12	and	and	CCONJ
gujaf-112	254	13	two	two	NUM
gujaf-112	254	14	(	(	PUNCT
gujaf-112	254	15	2	2	NUM
gujaf-112	254	16	)	)	PUNCT
gujaf-112	254	17	years	year	NOUN
gujaf-112	254	18	of	of	ADP
gujaf-112	254	19	vrs	vrs	PROPN
gujaf-112	254	20	efficiency	efficiency	NOUN
gujaf-112	254	21	.	.	PUNCT
gujaf-112	255	1	access	access	NOUN
gujaf-112	255	2	bank	bank	PROPN
gujaf-112	255	3	was	be	AUX
gujaf-112	255	4	only	only	ADV
gujaf-112	255	5	efficient	efficient	ADJ
gujaf-112	255	6	in	in	ADP
gujaf-112	255	7	terms	term	NOUN
gujaf-112	255	8	of	of	ADP
gujaf-112	255	9	vrs	vrs	NOUN
gujaf-112	255	10	for	for	ADP
gujaf-112	255	11	three	three	NUM
gujaf-112	255	12	(	(	PUNCT
gujaf-112	255	13	3	3	NUM
gujaf-112	255	14	)	)	PUNCT
gujaf-112	255	15	years	year	NOUN
gujaf-112	255	16	.	.	PUNCT
gujaf-112	256	1	similarly	similarly	ADV
gujaf-112	256	2	,	,	PUNCT
gujaf-112	256	3	union	union	PROPN
gujaf-112	256	4	bank	bank	NOUN
gujaf-112	256	5	was	be	AUX
gujaf-112	256	6	only	only	ADV
gujaf-112	256	7	efficient	efficient	ADJ
gujaf-112	256	8	in	in	ADP
gujaf-112	256	9	terms	term	NOUN
gujaf-112	256	10	of	of	ADP
gujaf-112	256	11	vrs	vrs	NOUN
gujaf-112	256	12	for	for	ADP
gujaf-112	256	13	two	two	NUM
gujaf-112	256	14	years	year	NOUN
gujaf-112	256	15	,	,	PUNCT
gujaf-112	256	16	while	while	SCONJ
gujaf-112	256	17	sterling	sterling	ADJ
gujaf-112	256	18	bank	bank	NOUN
gujaf-112	256	19	was	be	AUX
gujaf-112	256	20	only	only	ADV
gujaf-112	256	21	efficient	efficient	ADJ
gujaf-112	256	22	in	in	ADP
gujaf-112	256	23	terms	term	NOUN
gujaf-112	256	24	of	of	ADP
gujaf-112	256	25	vrs	vrs	NOUN
gujaf-112	256	26	for	for	ADP
gujaf-112	256	27	one	one	NUM
gujaf-112	256	28	year	year	NOUN
gujaf-112	256	29	.	.	PUNCT
gujaf-112	257	1	however	however	ADV
gujaf-112	257	2	,	,	PUNCT
gujaf-112	257	3	the	the	DET
gujaf-112	257	4	implication	implication	NOUN
gujaf-112	257	5	of	of	ADP
gujaf-112	257	6	return	return	NOUN
gujaf-112	257	7	to	to	ADP
gujaf-112	257	8	scale	scale	NOUN
gujaf-112	257	9	(	(	PUNCT
gujaf-112	257	10	rts	rt	NOUN
gujaf-112	257	11	)	)	PUNCT
gujaf-112	257	12	findings	finding	NOUN
gujaf-112	257	13	suggests	suggest	VERB
gujaf-112	257	14	efficiency	efficiency	NOUN
gujaf-112	257	15	for	for	ADP
gujaf-112	257	16	all	all	DET
gujaf-112	257	17	the	the	DET
gujaf-112	257	18	banks	bank	NOUN
gujaf-112	257	19	in	in	ADP
gujaf-112	257	20	the	the	DET
gujaf-112	257	21	long	long	ADJ
gujaf-112	257	22	run	run	NOUN
gujaf-112	257	23	when	when	SCONJ
gujaf-112	257	24	all	all	DET
gujaf-112	257	25	variable	variable	ADJ
gujaf-112	257	26	inputs	input	NOUN
gujaf-112	257	27	are	be	AUX
gujaf-112	257	28	fully	fully	ADV
gujaf-112	257	29	employed	employ	VERB
gujaf-112	257	30	.	.	PUNCT
gujaf-112	258	1	5	5	X
gujaf-112	258	2	.	.	X
gujaf-112	258	3	conclusion	conclusion	NOUN
gujaf-112	258	4	and	and	CCONJ
gujaf-112	258	5	recommendations	recommendation	NOUN
gujaf-112	258	6	the	the	DET
gujaf-112	258	7	findings	finding	NOUN
gujaf-112	258	8	of	of	ADP
gujaf-112	258	9	this	this	DET
gujaf-112	258	10	study	study	NOUN
gujaf-112	258	11	denote	denote	VERB
gujaf-112	258	12	that	that	SCONJ
gujaf-112	258	13	the	the	DET
gujaf-112	258	14	sampled	sample	VERB
gujaf-112	258	15	banks	bank	NOUN
gujaf-112	258	16	operate	operate	VERB
gujaf-112	258	17	at	at	ADP
gujaf-112	258	18	different	different	ADJ
gujaf-112	258	19	level	level	NOUN
gujaf-112	258	20	and	and	CCONJ
gujaf-112	258	21	degree	degree	NOUN
gujaf-112	258	22	of	of	ADP
gujaf-112	258	23	efficiency	efficiency	NOUN
gujaf-112	258	24	during	during	ADP
gujaf-112	258	25	the	the	DET
gujaf-112	258	26	period	period	NOUN
gujaf-112	258	27	under	under	ADP
gujaf-112	258	28	consideration	consideration	NOUN
gujaf-112	258	29	.	.	PUNCT
gujaf-112	259	1	while	while	SCONJ
gujaf-112	259	2	five	five	NUM
gujaf-112	259	3	banks	bank	NOUN
gujaf-112	259	4	(	(	PUNCT
gujaf-112	259	5	zenith	zenith	X
gujaf-112	259	6	,	,	PUNCT
gujaf-112	259	7	first	first	ADJ
gujaf-112	259	8	bank	bank	NOUN
gujaf-112	259	9	,	,	PUNCT
gujaf-112	259	10	uba	uba	PROPN
gujaf-112	259	11	and	and	CCONJ
gujaf-112	259	12	wema	wema	NOUN
gujaf-112	259	13	)	)	PUNCT
gujaf-112	259	14	were	be	AUX
gujaf-112	259	15	not	not	PART
gujaf-112	259	16	efficient	efficient	ADJ
gujaf-112	259	17	using	use	VERB
gujaf-112	259	18	crs	crs	PROPN
gujaf-112	259	19	and	and	CCONJ
gujaf-112	259	20	vrs	vrs	PROPN
gujaf-112	259	21	,	,	PUNCT
gujaf-112	259	22	except	except	SCONJ
gujaf-112	259	23	in	in	ADP
gujaf-112	259	24	the	the	DET
gujaf-112	259	25	long	long	ADJ
gujaf-112	259	26	run	run	NOUN
gujaf-112	259	27	as	as	SCONJ
gujaf-112	259	28	indicated	indicate	VERB
gujaf-112	259	29	by	by	ADP
gujaf-112	259	30	the	the	DET
gujaf-112	259	31	rts	rt	NOUN
gujaf-112	259	32	,	,	PUNCT
gujaf-112	259	33	the	the	DET
gujaf-112	259	34	other	other	ADJ
gujaf-112	259	35	five	five	NUM
gujaf-112	259	36	(	(	PUNCT
gujaf-112	259	37	5	5	NUM
gujaf-112	259	38	)	)	PUNCT
gujaf-112	259	39	banks	bank	NOUN
gujaf-112	259	40	(	(	PUNCT
gujaf-112	259	41	fcmb	fcmb	PROPN
gujaf-112	259	42	,	,	PUNCT
gujaf-112	259	43	gtb	gtb	NOUN
gujaf-112	259	44	,	,	PUNCT
gujaf-112	259	45	access	access	NOUN
gujaf-112	259	46	bank	bank	PROPN
gujaf-112	259	47	,	,	PUNCT
gujaf-112	259	48	union	union	PROPN
gujaf-112	259	49	bank	bank	PROPN
gujaf-112	259	50	and	and	CCONJ
gujaf-112	259	51	sterling	sterling	NOUN
gujaf-112	259	52	)	)	PUNCT
gujaf-112	259	53	were	be	AUX
gujaf-112	259	54	significantly	significantly	ADV
gujaf-112	259	55	efficient	efficient	ADJ
gujaf-112	259	56	as	as	SCONJ
gujaf-112	259	57	indicated	indicate	VERB
gujaf-112	259	58	by	by	ADP
gujaf-112	259	59	the	the	DET
gujaf-112	259	60	crs	crs	PROPN
gujaf-112	259	61	and	and	CCONJ
gujaf-112	259	62	vrs	vrs	PROPN
gujaf-112	259	63	.	.	PUNCT
gujaf-112	260	1	however	however	ADV
gujaf-112	260	2	,	,	PUNCT
gujaf-112	260	3	all	all	DET
gujaf-112	260	4	the	the	DET
gujaf-112	260	5	banks	bank	NOUN
gujaf-112	260	6	were	be	AUX
gujaf-112	260	7	efficient	efficient	ADJ
gujaf-112	260	8	in	in	ADP
gujaf-112	260	9	the	the	DET
gujaf-112	260	10	long	long	ADJ
gujaf-112	260	11	run	run	NOUN
gujaf-112	260	12	as	as	SCONJ
gujaf-112	260	13	revealed	reveal	VERB
gujaf-112	260	14	by	by	ADP
gujaf-112	260	15	rts	rt	NOUN
gujaf-112	260	16	.	.	PUNCT
gujaf-112	261	1	therefore	therefore	ADV
gujaf-112	261	2	,	,	PUNCT
gujaf-112	261	3	the	the	DET
gujaf-112	261	4	study	study	NOUN
gujaf-112	261	5	recommends	recommend	VERB
gujaf-112	261	6	that	that	SCONJ
gujaf-112	261	7	the	the	DET
gujaf-112	261	8	inefficient	inefficient	ADJ
gujaf-112	261	9	banks	bank	NOUN
gujaf-112	261	10	should	should	AUX
gujaf-112	261	11	understudy	understudy	VERB
gujaf-112	261	12	the	the	DET
gujaf-112	261	13	strategies	strategy	NOUN
gujaf-112	261	14	of	of	ADP
gujaf-112	261	15	the	the	DET
gujaf-112	261	16	efficient	efficient	ADJ
gujaf-112	261	17	banks	bank	NOUN
gujaf-112	261	18	and	and	CCONJ
gujaf-112	261	19	applied	apply	VERB
gujaf-112	261	20	such	such	ADJ
gujaf-112	261	21	strategies	strategy	NOUN
gujaf-112	261	22	for	for	SCONJ
gujaf-112	261	23	them	they	PRON
gujaf-112	261	24	to	to	PART
gujaf-112	261	25	move	move	VERB
gujaf-112	261	26	in	in	ADP
gujaf-112	261	27	the	the	DET
gujaf-112	261	28	path	path	NOUN
gujaf-112	261	29	of	of	ADP
gujaf-112	261	30	efficiency	efficiency	NOUN
gujaf-112	261	31	.	.	PUNCT
gujaf-112	262	1	besides	besides	SCONJ
gujaf-112	262	2	,	,	PUNCT
gujaf-112	262	3	investors	investor	NOUN
gujaf-112	262	4	/	/	SYM
gujaf-112	262	5	shareholders	shareholder	NOUN
gujaf-112	262	6	should	should	AUX
gujaf-112	262	7	invest	invest	VERB
gujaf-112	262	8	more	more	ADJ
gujaf-112	262	9	in	in	ADP
gujaf-112	262	10	the	the	DET
gujaf-112	262	11	efficient	efficient	ADJ
gujaf-112	262	12	banks	bank	NOUN
gujaf-112	262	13	such	such	ADJ
gujaf-112	262	14	as	as	ADP
gujaf-112	262	15	gtb	gtb	NOUN
gujaf-112	262	16	,	,	PUNCT
gujaf-112	262	17	fcmb	fcmb	PROPN
gujaf-112	262	18	,	,	PUNCT
gujaf-112	262	19	access	access	NOUN
gujaf-112	262	20	bank	bank	PROPN
gujaf-112	262	21	,	,	PUNCT
gujaf-112	262	22	union	union	PROPN
gujaf-112	262	23	bank	bank	PROPN
gujaf-112	262	24	and	and	CCONJ
gujaf-112	262	25	sterling	sterling	NOUN
gujaf-112	262	26	bank	bank	NOUN
gujaf-112	262	27	.	.	PUNCT
gujaf-112	263	1	most	most	ADV
gujaf-112	263	2	importantly	importantly	ADV
gujaf-112	263	3	,	,	PUNCT
gujaf-112	263	4	all	all	DET
gujaf-112	263	5	selected	select	VERB
gujaf-112	263	6	banks	bank	NOUN
gujaf-112	263	7	should	should	AUX
gujaf-112	263	8	be	be	AUX
gujaf-112	263	9	encouraged	encourage	VERB
gujaf-112	263	10	to	to	PART
gujaf-112	263	11	focus	focus	VERB
gujaf-112	263	12	more	more	ADV
gujaf-112	263	13	on	on	ADP
gujaf-112	263	14	long	long	ADJ
gujaf-112	263	15	term	term	NOUN
gujaf-112	263	16	project	project	NOUN
gujaf-112	263	17	and	and	CCONJ
gujaf-112	263	18	explore	explore	VERB
gujaf-112	263	19	ways	way	NOUN
gujaf-112	263	20	to	to	PART
gujaf-112	263	21	be	be	AUX
gujaf-112	263	22	more	more	ADV
gujaf-112	263	23	operationally	operationally	ADV
gujaf-112	263	24	efficient	efficient	ADJ
gujaf-112	263	25	and	and	CCONJ
gujaf-112	263	26	move	move	VERB
gujaf-112	263	27	towards	towards	ADP
gujaf-112	263	28	innovation	innovation	NOUN
gujaf-112	263	29	.	.	PUNCT
gujaf-112	264	1	regulatory	regulatory	ADJ
gujaf-112	264	2	authorities	authority	NOUN
gujaf-112	264	3	should	should	AUX
gujaf-112	264	4	ensure	ensure	VERB
gujaf-112	264	5	strict	strict	ADJ
gujaf-112	264	6	compliance	compliance	NOUN
gujaf-112	264	7	to	to	ADP
gujaf-112	264	8	resources	resource	NOUN
gujaf-112	264	9	management	management	NOUN
gujaf-112	264	10	policies	policy	NOUN
gujaf-112	264	11	and	and	CCONJ
gujaf-112	264	12	also	also	ADV
gujaf-112	264	13	formulating	formulate	VERB
gujaf-112	264	14	monetary	monetary	ADJ
gujaf-112	264	15	policies	policy	NOUN
gujaf-112	264	16	that	that	PRON
gujaf-112	264	17	will	will	AUX
gujaf-112	264	18	improve	improve	VERB
gujaf-112	264	19	the	the	DET
gujaf-112	264	20	operational	operational	ADJ
gujaf-112	264	21	efficiency	efficiency	NOUN
gujaf-112	264	22	of	of	ADP
gujaf-112	264	23	banks	bank	NOUN
gujaf-112	264	24	at	at	ADP
gujaf-112	264	25	all	all	DET
gujaf-112	264	26	time	time	NOUN
gujaf-112	264	27	.	.	PUNCT
gujaf-112	265	1	references	reference	NOUN
gujaf-112	265	2	aigbovo	aigbovo	PROPN
gujaf-112	265	3	,	,	PUNCT
gujaf-112	265	4	o.	o.	PROPN
gujaf-112	265	5	,	,	PUNCT
gujaf-112	265	6	&	&	CCONJ
gujaf-112	265	7	igbinoba	igbinoba	NOUN
gujaf-112	265	8	,	,	PUNCT
gujaf-112	265	9	n.	n.	NOUN
gujaf-112	265	10	o.	o.	PROPN
gujaf-112	265	11	(	(	PUNCT
gujaf-112	265	12	2019	2019	NUM
gujaf-112	265	13	)	)	PUNCT
gujaf-112	265	14	.	.	PUNCT
gujaf-112	266	1	efficiency	efficiency	NOUN
gujaf-112	266	2	of	of	ADP
gujaf-112	266	3	listed	list	VERB
gujaf-112	266	4	banks	bank	NOUN
gujaf-112	266	5	in	in	ADP
gujaf-112	266	6	selected	select	VERB
gujaf-112	266	7	sub	sub	ADJ
gujaf-112	266	8	-	-	ADJ
gujaf-112	266	9	saharan	saharan	ADJ
gujaf-112	266	10	africancountries	africancountrie	NOUN
gujaf-112	266	11	:	:	PUNCT
gujaf-112	266	12	a	a	DET
gujaf-112	266	13	data	datum	NOUN
gujaf-112	266	14	envelopment	envelopment	ADJ
gujaf-112	266	15	analysis	analysis	NOUN
gujaf-112	266	16	approach	approach	NOUN
gujaf-112	266	17	,	,	PUNCT
gujaf-112	266	18	dutse	dutse	ADJ
gujaf-112	266	19	journal	journal	NOUN
gujaf-112	266	20	of	of	ADP
gujaf-112	266	21	economics	economic	NOUN
gujaf-112	266	22	and	and	CCONJ
gujaf-112	266	23	development	development	NOUN
gujaf-112	266	24	studies	study	NOUN
gujaf-112	266	25	(	(	PUNCT
gujaf-112	266	26	dujeds	dujed	NOUN
gujaf-112	266	27	)	)	PUNCT
gujaf-112	266	28	.	.	PUNCT
gujaf-112	267	1	8,241	8,241	NUM
gujaf-112	267	2	-	-	SYM
gujaf-112	267	3	261	261	NUM
gujaf-112	267	4	.	.	PUNCT
gujaf-112	267	5	alfradi	alfradi	PROPN
gujaf-112	267	6	,	,	PUNCT
gujaf-112	267	7	k.	k.	PROPN
gujaf-112	267	8	(	(	PUNCT
gujaf-112	267	9	2020	2020	NUM
gujaf-112	267	10	)	)	PUNCT
gujaf-112	267	11	.	.	PUNCT
gujaf-112	268	1	efficiency	efficiency	NOUN
gujaf-112	268	2	and	and	CCONJ
gujaf-112	268	3	determinants	determinant	NOUN
gujaf-112	268	4	of	of	ADP
gujaf-112	268	5	libyan	libyan	ADJ
gujaf-112	268	6	banks	bank	NOUN
gujaf-112	268	7	.	.	PUNCT
gujaf-112	269	1	archives	archive	NOUN
gujaf-112	269	2	of	of	ADP
gujaf-112	269	3	business	business	NOUN
gujaf-112	269	4	research	research	NOUN
gujaf-112	269	5	8(4	8(4	NOUN
gujaf-112	269	6	)	)	PUNCT
gujaf-112	269	7	,	,	PUNCT
gujaf-112	269	8	1	1	NUM
gujaf-112	269	9	-	-	SYM
gujaf-112	269	10	16	16	NUM
gujaf-112	269	11	balkevicius	balkevicius	NOUN
gujaf-112	269	12	,	,	PUNCT
gujaf-112	269	13	b.	b.	PROPN
gujaf-112	269	14	,	,	PUNCT
gujaf-112	269	15	&	&	CCONJ
gujaf-112	269	16	art¯uras	art¯uras	PROPN
gujaf-112	269	17	,	,	PUNCT
gujaf-112	269	18	o.	o.	INTJ
gujaf-112	269	19	(	(	PUNCT
gujaf-112	269	20	2012	2012	NUM
gujaf-112	269	21	)	)	PUNCT
gujaf-112	269	22	.	.	PUNCT
gujaf-112	270	1	influence	influence	NOUN
gujaf-112	270	2	of	of	ADP
gujaf-112	270	3	the	the	DET
gujaf-112	270	4	financial	financial	ADJ
gujaf-112	270	5	sector	sector	NOUN
gujaf-112	270	6	on	on	ADP
gujaf-112	270	7	economic	economic	ADJ
gujaf-112	270	8	development	development	NOUN
gujaf-112	270	9	.	.	PUNCT
gujaf-112	271	1	business	business	NOUN
gujaf-112	271	2	systems	system	NOUN
gujaf-112	271	3	and	and	CCONJ
gujaf-112	271	4	economics	economic	NOUN
gujaf-112	271	5	2	2	NUM
gujaf-112	271	6	,	,	PUNCT
gujaf-112	271	7	82–94	82–94	NUM
gujaf-112	271	8	.	.	PUNCT
gujaf-112	272	1	banya	banya	PROPN
gujaf-112	272	2	,	,	PUNCT
gujaf-112	272	3	r.	r.	PROPN
gujaf-112	272	4	&	&	CCONJ
gujaf-112	272	5	biekpe	biekpe	PROPN
gujaf-112	272	6	,	,	PUNCT
gujaf-112	272	7	n.	n.	NOUN
gujaf-112	272	8	(	(	PUNCT
gujaf-112	272	9	2018	2018	NUM
gujaf-112	272	10	)	)	PUNCT
gujaf-112	272	11	.	.	PUNCT
gujaf-112	273	1	banking	banking	NOUN
gujaf-112	273	2	efficiency	efficiency	NOUN
gujaf-112	273	3	and	and	CCONJ
gujaf-112	273	4	its	its	PRON
gujaf-112	273	5	determinants	determinant	NOUN
gujaf-112	273	6	in	in	ADP
gujaf-112	273	7	selected	select	VERB
gujaf-112	273	8	frontier	frontier	NOUN
gujaf-112	273	9	african	african	ADJ
gujaf-112	273	10	markets	market	NOUN
gujaf-112	273	11	.	.	PUNCT
gujaf-112	274	1	economic	economic	ADJ
gujaf-112	274	2	change	change	NOUN
gujaf-112	274	3	and	and	CCONJ
gujaf-112	274	4	restructuring	restructure	VERB
gujaf-112	274	5	51	51	NUM
gujaf-112	274	6	,	,	PUNCT
gujaf-112	274	7	69	69	NUM
gujaf-112	274	8	-	-	SYM
gujaf-112	274	9	95	95	NUM
gujaf-112	274	10	.	.	PUNCT
gujaf-112	275	1	belke	belke	PROPN
gujaf-112	275	2	,	,	PUNCT
gujaf-112	275	3	a.	a.	NOUN
gujaf-112	275	4	,	,	PUNCT
gujaf-112	275	5	ulrich	ulrich	PROPN
gujaf-112	275	6	,	,	PUNCT
gujaf-112	275	7	h.	h.	PROPN
gujaf-112	275	8	,	,	PUNCT
gujaf-112	275	9	&	&	CCONJ
gujaf-112	275	10	ralph	ralph	PROPN
gujaf-112	275	11	,	,	PUNCT
gujaf-112	275	12	s.	s.	PROPN
gujaf-112	275	13	(	(	PUNCT
gujaf-112	275	14	2016	2016	NUM
gujaf-112	275	15	)	)	PUNCT
gujaf-112	275	16	.	.	PUNCT
gujaf-112	276	1	regional	regional	ADJ
gujaf-112	276	2	bank	bank	NOUN
gujaf-112	276	3	efficiency	efficiency	NOUN
gujaf-112	276	4	and	and	CCONJ
gujaf-112	276	5	its	its	PRON
gujaf-112	276	6	effect	effect	NOUN
gujaf-112	276	7	on	on	ADP
gujaf-112	276	8	regional	regional	ADJ
gujaf-112	276	9	growth	growth	NOUN
gujaf-112	276	10	in	in	ADP
gujaf-112	276	11	„	„	PUNCT
gujaf-112	276	12	normal‟	normal‟	NOUN
gujaf-112	276	13	and	and	CCONJ
gujaf-112	276	14	„	„	PUNCT
gujaf-112	276	15	bad‟	bad‟	PROPN
gujaf-112	276	16	times	time	NOUN
gujaf-112	276	17	.	.	PUNCT
gujaf-112	277	1	economic	economic	ADJ
gujaf-112	277	2	modelling	modelling	NOUN
gujaf-112	277	3	58	58	NUM
gujaf-112	277	4	,	,	PUNCT
gujaf-112	277	5	413–26	413–26	NOUN
gujaf-112	277	6	.	.	PUNCT
gujaf-112	278	1	cakar	cakar	PROPN
gujaf-112	278	2	,	,	PUNCT
gujaf-112	278	3	t.	t.	PROPN
gujaf-112	278	4	,	,	PUNCT
gujaf-112	278	5	koker	koker	PROPN
gujaf-112	278	6	,	,	PUNCT
gujaf-112	278	7	r.	r.	PROPN
gujaf-112	278	8	,	,	PUNCT
gujaf-112	278	9	&	&	CCONJ
gujaf-112	278	10	narin	narin	ADJ
gujaf-112	278	11	,	,	PUNCT
gujaf-112	278	12	m.	m.	NOUN
gujaf-112	278	13	a.	a.	NOUN
gujaf-112	278	14	(	(	PUNCT
gujaf-112	278	15	2021	2021	NUM
gujaf-112	278	16	)	)	PUNCT
gujaf-112	278	17	.	.	PUNCT
gujaf-112	279	1	neurotic	neurotic	ADJ
gujaf-112	279	2	fuzzy	fuzzy	ADJ
gujaf-112	279	3	-	-	PUNCT
gujaf-112	279	4	data	data	NOUN
gujaf-112	279	5	envelopment	envelopment	ADJ
gujaf-112	279	6	analysis	analysis	NOUN
gujaf-112	279	7	to	to	PART
gujaf-112	279	8	forecast	forecast	VERB
gujaf-112	279	9	efficiency	efficiency	NOUN
gujaf-112	279	10	of	of	ADP
gujaf-112	279	11	bank	bank	NOUN
gujaf-112	279	12	branches	branch	NOUN
gujaf-112	279	13	.	.	PUNCT
gujaf-112	280	1	tem	tem	PROPN
gujaf-112	280	2	journal	journal	PROPN
gujaf-112	280	3	10(4	10(4	NUM
gujaf-112	280	4	)	)	PUNCT
gujaf-112	280	5	,	,	PUNCT
gujaf-112	280	6	1751	1751	NUM
gujaf-112	280	7	-	-	SYM
gujaf-112	280	8	1760	1760	NUM
gujaf-112	280	9	.	.	PUNCT
gujaf-112	281	1	charnes	charne	NOUN
gujaf-112	281	2	,	,	PUNCT
gujaf-112	281	3	a.	a.	NOUN
gujaf-112	281	4	,	,	PUNCT
gujaf-112	281	5	cooper	cooper	PROPN
gujaf-112	281	6	,	,	PUNCT
gujaf-112	281	7	c.	c.	PROPN
gujaf-112	281	8	,	,	PUNCT
gujaf-112	281	9	&	&	CCONJ
gujaf-112	281	10	rhodes	rhodes	PROPN
gujaf-112	281	11	,	,	PUNCT
gujaf-112	281	12	e.	e.	PROPN
gujaf-112	281	13	(	(	PUNCT
gujaf-112	281	14	1978	1978	NUM
gujaf-112	281	15	)	)	PUNCT
gujaf-112	281	16	.	.	PUNCT
gujaf-112	282	1	measuring	measure	VERB
gujaf-112	282	2	the	the	DET
gujaf-112	282	3	efficiency	efficiency	NOUN
gujaf-112	282	4	of	of	ADP
gujaf-112	282	5	decision	decision	NOUN
gujaf-112	282	6	making	make	VERB
gujaf-112	282	7	units	unit	NOUN
gujaf-112	282	8	.	.	PUNCT
gujaf-112	283	1	european	european	PROPN
gujaf-112	283	2	journal	journal	PROPN
gujaf-112	283	3	of	of	ADP
gujaf-112	283	4	operational	operational	ADJ
gujaf-112	283	5	research	research	NOUN
gujaf-112	283	6	,	,	PUNCT
gujaf-112	283	7	2	2	NUM
gujaf-112	283	8	,	,	PUNCT
gujaf-112	283	9	429	429	NUM
gujaf-112	283	10	-	-	SYM
gujaf-112	283	11	444	444	NUM
gujaf-112	283	12	.	.	PUNCT
gujaf-112	284	1	david	david	PROPN
gujaf-112	284	2	,	,	PUNCT
gujaf-112	284	3	m.	m.	PROPN
gujaf-112	284	4	o.	o.	PROPN
gujaf-112	284	5	,	,	PUNCT
gujaf-112	284	6	isaac	isaac	PROPN
gujaf-112	284	7	,	,	PUNCT
gujaf-112	284	8	a.	a.	NOUN
gujaf-112	284	9	o.	o.	PROPN
gujaf-112	284	10	,	,	PUNCT
gujaf-112	284	11	&	&	CCONJ
gujaf-112	284	12	koye	koye	PROPN
gujaf-112	284	13	,	,	PUNCT
gujaf-112	284	14	g.	g.	PROPN
gujaf-112	284	15	b.	b.	PROPN
gujaf-112	284	16	(	(	PUNCT
gujaf-112	284	17	2017	2017	NUM
gujaf-112	284	18	)	)	PUNCT
gujaf-112	284	19	.	.	PUNCT
gujaf-112	285	1	deposit	deposit	NOUN
gujaf-112	285	2	money	money	NOUN
gujaf-112	285	3	banks‟	banks‟	ADP
gujaf-112	285	4	efficiency	efficiency	NOUN
gujaf-112	285	5	in	in	ADP
gujaf-112	285	6	three	three	NUM
gujaf-112	285	7	years	year	NOUN
gujaf-112	285	8	after	after	ADP
gujaf-112	285	9	,	,	PUNCT
gujaf-112	285	10	during	during	ADP
gujaf-112	285	11	and	and	CCONJ
gujaf-112	285	12	before	before	ADP
gujaf-112	285	13	the	the	DET
gujaf-112	285	14	2004–2005	2004–2005	NUM
gujaf-112	285	15	consolidation	consolidation	NOUN
gujaf-112	285	16	in	in	ADP
gujaf-112	285	17	nigeria	nigeria	PROPN
gujaf-112	285	18	,	,	PUNCT
gujaf-112	285	19	the	the	DET
gujaf-112	285	20	puzzle	puzzle	NOUN
gujaf-112	285	21	on	on	ADP
gujaf-112	285	22	size	size	NOUN
gujaf-112	285	23	.	.	PUNCT
gujaf-112	286	1	banks	bank	NOUN
gujaf-112	286	2	and	and	CCONJ
gujaf-112	286	3	bank	bank	NOUN
gujaf-112	286	4	systems	system	NOUN
gujaf-112	286	5	,	,	PUNCT
gujaf-112	286	6	12(3	12(3	NUM
gujaf-112	286	7	)	)	PUNCT
gujaf-112	286	8	,	,	PUNCT
gujaf-112	286	9	193	193	NUM
gujaf-112	286	10	-	-	SYM
gujaf-112	286	11	203	203	NUM
gujaf-112	286	12	.	.	PUNCT
gujaf-112	287	1	destefanis	destefanis	NOUN
gujaf-112	287	2	,	,	PUNCT
gujaf-112	287	3	o.	o.	PROPN
gujaf-112	287	4	,	,	PUNCT
gujaf-112	287	5	sergio	sergio	PROPN
gujaf-112	287	6	,	,	PUNCT
gujaf-112	287	7	a.	a.	PROPN
gujaf-112	287	8	,	,	PUNCT
gujaf-112	287	9	christian	christian	PROPN
gujaf-112	287	10	,	,	PUNCT
gujaf-112	287	11	b.	b.	PROPN
gujaf-112	287	12	,	,	PUNCT
gujaf-112	287	13	&	&	CCONJ
gujaf-112	287	14	lubrano	lubrano	PROPN
gujaf-112	287	15	,	,	PUNCT
gujaf-112	287	16	g.	g.	PROPN
gujaf-112	287	17	l.	l.	PROPN
gujaf-112	287	18	(	(	PUNCT
gujaf-112	287	19	2014	2014	NUM
gujaf-112	287	20	)	)	PUNCT
gujaf-112	287	21	.	.	PUNCT
gujaf-112	288	1	financial	financial	ADJ
gujaf-112	288	2	development	development	NOUN
gujaf-112	288	3	and	and	CCONJ
gujaf-112	288	4	local	local	ADJ
gujaf-112	288	5	growth	growth	NOUN
gujaf-112	288	6	.	.	PUNCT
gujaf-112	289	1	evidence	evidence	NOUN
gujaf-112	289	2	from	from	ADP
gujaf-112	289	3	highly	highly	ADV
gujaf-112	289	4	disaggregated	disaggregate	VERB
gujaf-112	289	5	italian	italian	ADJ
gujaf-112	289	6	data	datum	NOUN
gujaf-112	289	7	.	.	PUNCT
gujaf-112	290	1	applied	apply	VERB
gujaf-112	290	2	financial	financial	ADJ
gujaf-112	290	3	economics	economic	NOUN
gujaf-112	290	4	24	24	NUM
gujaf-112	290	5	,	,	PUNCT
gujaf-112	290	6	1605–15	1605–15	NUM
gujaf-112	290	7	.	.	PUNCT
gujaf-112	291	1	diallo	diallo	PROPN
gujaf-112	291	2	,	,	PUNCT
gujaf-112	291	3	b.	b.	PROPN
gujaf-112	291	4	,	,	PUNCT
gujaf-112	291	5	&	&	CCONJ
gujaf-112	291	6	boubacar	boubacar	PROPN
gujaf-112	291	7	,	,	PUNCT
gujaf-112	291	8	c.	c.	NOUN
gujaf-112	291	9	(	(	PUNCT
gujaf-112	291	10	2018	2018	NUM
gujaf-112	291	11	)	)	PUNCT
gujaf-112	291	12	.	.	PUNCT
gujaf-112	292	1	bank	bank	NOUN
gujaf-112	292	2	efficiency	efficiency	NOUN
gujaf-112	292	3	and	and	CCONJ
gujaf-112	292	4	industry	industry	NOUN
gujaf-112	292	5	growth	growth	NOUN
gujaf-112	292	6	during	during	ADP
gujaf-112	292	7	financial	financial	ADJ
gujaf-112	292	8	crises	crisis	NOUN
gujaf-112	292	9	.	.	PUNCT
gujaf-112	293	1	economic	economic	ADJ
gujaf-112	293	2	modelling	modelling	NOUN
gujaf-112	293	3	68	68	NUM
gujaf-112	293	4	,	,	PUNCT
gujaf-112	293	5	11–22	11–22	NUM
gujaf-112	293	6	.	.	PUNCT
gujaf-112	294	1	emmanuel	emmanuel	PROPN
gujaf-112	294	2	,	,	PUNCT
gujaf-112	294	3	a.	a.	PROPN
gujaf-112	294	4	b.	b.	PROPN
gujaf-112	294	5	(	(	PUNCT
gujaf-112	294	6	2020	2020	NUM
gujaf-112	294	7	)	)	PUNCT
gujaf-112	294	8	.	.	PUNCT
gujaf-112	295	1	nigeria‟s	nigeria‟s	ADJ
gujaf-112	295	2	top	top	ADJ
gujaf-112	295	3	5	5	NUM
gujaf-112	295	4	banks	bank	NOUN
gujaf-112	295	5	.	.	PUNCT
gujaf-112	296	1	nairametrics	nairametric	NOUN
gujaf-112	296	2	.	.	PUNCT
gujaf-112	297	1	12	12	NUM
gujaf-112	297	2	eriki	eriki	PROPN
gujaf-112	297	3	,	,	PUNCT
gujaf-112	297	4	p.o	p.o	PROPN
gujaf-112	297	5	.	.	PROPN
gujaf-112	297	6	,	,	PUNCT
gujaf-112	297	7	&	&	CCONJ
gujaf-112	297	8	osagie	osagie	PROPN
gujaf-112	297	9	,	,	PUNCT
gujaf-112	297	10	o.	o.	PROPN
gujaf-112	297	11	(	(	PUNCT
gujaf-112	297	12	2015	2015	NUM
gujaf-112	297	13	)	)	PUNCT
gujaf-112	297	14	.	.	PUNCT
gujaf-112	298	1	determinants	determinant	NOUN
gujaf-112	298	2	of	of	ADP
gujaf-112	298	3	performance	performance	NOUN
gujaf-112	298	4	efficiency	efficiency	NOUN
gujaf-112	298	5	in	in	ADP
gujaf-112	298	6	nigerian	nigerian	ADJ
gujaf-112	298	7	banking	banking	NOUN
gujaf-112	298	8	industry	industry	NOUN
gujaf-112	298	9	:	:	PUNCT
gujaf-112	298	10	a	a	DET
gujaf-112	298	11	dea	dea	PROPN
gujaf-112	298	12	approach	approach	NOUN
gujaf-112	298	13	.	.	PUNCT
gujaf-112	299	1	international	international	ADJ
gujaf-112	299	2	journal	journal	PROPN
gujaf-112	299	3	of	of	ADP
gujaf-112	299	4	economics	economic	NOUN
gujaf-112	299	5	,	,	PUNCT
gujaf-112	299	6	commerce	commerce	NOUN
gujaf-112	299	7	and	and	CCONJ
gujaf-112	299	8	management	management	NOUN
gujaf-112	299	9	united	united	PROPN
gujaf-112	299	10	kingdom	kingdom	PROPN
gujaf-112	299	11	3(2	3(2	NUM
gujaf-112	299	12	)	)	PUNCT
gujaf-112	299	13	,	,	PUNCT
gujaf-112	299	14	1	1	NUM
gujaf-112	299	15	-	-	SYM
gujaf-112	299	16	13	13	NUM
gujaf-112	299	17	.	.	PUNCT
gujaf-112	300	1	fapohunda	fapohunda	PROPN
gujaf-112	300	2	,	,	PUNCT
gujaf-112	300	3	f.m	f.m	ADJ
gujaf-112	300	4	,	,	PUNCT
gujaf-112	300	5	ogbeide	ogbeide	ADJ
gujaf-112	300	6	,	,	PUNCT
gujaf-112	300	7	s.o	s.o	PROPN
gujaf-112	300	8	.	.	PROPN
gujaf-112	300	9	&	&	CCONJ
gujaf-112	300	10	igbinigie	igbinigie	PROPN
gujaf-112	300	11	,	,	PUNCT
gujaf-112	300	12	o.o	o.o	PROPN
gujaf-112	300	13	.	.	PROPN
gujaf-112	300	14	(	(	PUNCT
gujaf-112	300	15	2017	2017	NUM
gujaf-112	300	16	)	)	PUNCT
gujaf-112	300	17	.	.	PUNCT
gujaf-112	301	1	empirical	empirical	ADJ
gujaf-112	301	2	assessment	assessment	NOUN
gujaf-112	301	3	of	of	ADP
gujaf-112	301	4	manufacturing	manufacturing	NOUN
gujaf-112	301	5	companies	company	NOUN
gujaf-112	301	6	efficiency	efficiency	VERB
gujaf-112	301	7	in	in	ADP
gujaf-112	301	8	nigeria	nigeria	PROPN
gujaf-112	301	9	.	.	PUNCT
gujaf-112	302	1	data	datum	NOUN
gujaf-112	302	2	envelopment	envelopment	ADJ
gujaf-112	302	3	analysis	analysis	NOUN
gujaf-112	302	4	(	(	PUNCT
gujaf-112	302	5	dea	dea	NOUN
gujaf-112	302	6	)	)	PUNCT
gujaf-112	302	7	approach	approach	NOUN
gujaf-112	302	8	.	.	PUNCT
gujaf-112	303	1	research	research	NOUN
gujaf-112	303	2	journal	journal	PROPN
gujaf-112	303	3	of	of	ADP
gujaf-112	303	4	finance	finance	NOUN
gujaf-112	303	5	and	and	CCONJ
gujaf-112	303	6	accounting	accounting	NOUN
gujaf-112	303	7	.	.	PUNCT
gujaf-112	304	1	8	8	NUM
gujaf-112	304	2	(	(	PUNCT
gujaf-112	304	3	22	22	NUM
gujaf-112	304	4	)	)	PUNCT
gujaf-112	304	5	,	,	PUNCT
gujaf-112	304	6	45	45	NUM
gujaf-112	304	7	-	-	SYM
gujaf-112	304	8	59	59	NUM
gujaf-112	304	9	.	.	PUNCT
gujaf-112	305	1	gąsiorowski	gąsiorowski	PROPN
gujaf-112	305	2	,	,	PUNCT
gujaf-112	305	3	j.	j.	PROPN
gujaf-112	305	4	(	(	PUNCT
gujaf-112	305	5	2016	2016	NUM
gujaf-112	305	6	)	)	PUNCT
gujaf-112	305	7	.	.	PUNCT
gujaf-112	306	1	managing	manage	VERB
gujaf-112	306	2	security	security	NOUN
gujaf-112	306	3	in	in	ADP
gujaf-112	306	4	electronic	electronic	ADJ
gujaf-112	306	5	banking	banking	NOUN
gujaf-112	306	6	legal	legal	ADJ
gujaf-112	306	7	and	and	CCONJ
gujaf-112	306	8	organisational	organisational	ADJ
gujaf-112	306	9	aspects	aspect	NOUN
gujaf-112	306	10	.	.	PUNCT
gujaf-112	307	1	forum	forum	NOUN
gujaf-112	307	2	scientiae	scientiae	PROPN
gujaf-112	307	3	oeconomia	oeconomia	NOUN
gujaf-112	307	4	,	,	PUNCT
gujaf-112	307	5	4(1	4(1	NOUN
gujaf-112	307	6	)	)	PUNCT
gujaf-112	307	7	,	,	PUNCT
gujaf-112	307	8	123	123	NUM
gujaf-112	307	9	-	-	SYM
gujaf-112	307	10	136	136	NUM
gujaf-112	307	11	.	.	PUNCT
gujaf-112	308	1	grmanová	grmanová	PROPN
gujaf-112	308	2	,	,	PUNCT
gujaf-112	308	3	e.	e.	PROPN
gujaf-112	308	4	,	,	PUNCT
gujaf-112	308	5	&	&	CCONJ
gujaf-112	308	6	ivanová	ivanová	PROPN
gujaf-112	308	7	,	,	PUNCT
gujaf-112	308	8	e.	e.	PROPN
gujaf-112	308	9	(	(	PUNCT
gujaf-112	308	10	2018	2018	NUM
gujaf-112	308	11	)	)	PUNCT
gujaf-112	308	12	.	.	PUNCT
gujaf-112	309	1	efficiency	efficiency	NOUN
gujaf-112	309	2	of	of	ADP
gujaf-112	309	3	banks	bank	NOUN
gujaf-112	309	4	in	in	ADP
gujaf-112	309	5	slovakia	slovakia	PROPN
gujaf-112	309	6	:	:	PUNCT
gujaf-112	309	7	measuring	measure	VERB
gujaf-112	309	8	by	by	ADP
gujaf-112	309	9	dea	dea	PROPN
gujaf-112	309	10	models	model	NOUN
gujaf-112	309	11	.	.	PUNCT
gujaf-112	310	1	journal	journal	NOUN
gujaf-112	310	2	of	of	ADP
gujaf-112	310	3	international	international	ADJ
gujaf-112	310	4	studies	study	NOUN
gujaf-112	310	5	,	,	PUNCT
gujaf-112	310	6	11(1	11(1	NUM
gujaf-112	310	7	)	)	PUNCT
gujaf-112	310	8	,	,	PUNCT
gujaf-112	310	9	257	257	NUM
gujaf-112	310	10	-	-	SYM
gujaf-112	310	11	272	272	NUM
gujaf-112	310	12	.	.	PUNCT
gujaf-112	311	1	halim	halim	PROPN
gujaf-112	311	2	,	,	PUNCT
gujaf-112	311	3	k.	k.	PROPN
gujaf-112	311	4	,	,	PUNCT
gujaf-112	311	5	&	&	CCONJ
gujaf-112	311	6	mevlut	mevlut	PROPN
gujaf-112	311	7	,	,	PUNCT
gujaf-112	311	8	m.	m.	NOUN
gujaf-112	311	9	(	(	PUNCT
gujaf-112	311	10	2013	2013	NUM
gujaf-112	311	11	)	)	PUNCT
gujaf-112	311	12	.	.	PUNCT
gujaf-112	312	1	performance	performance	NOUN
gujaf-112	312	2	measurement	measurement	NOUN
gujaf-112	312	3	with	with	ADP
gujaf-112	312	4	data	datum	NOUN
gujaf-112	312	5	envelopment	envelopment	ADJ
gujaf-112	312	6	analysis	analysis	NOUN
gujaf-112	312	7	in	in	ADP
gujaf-112	312	8	service	service	NOUN
gujaf-112	312	9	industry	industry	NOUN
gujaf-112	312	10	:	:	PUNCT
gujaf-112	312	11	banking	banking	NOUN
gujaf-112	312	12	application	application	NOUN
gujaf-112	312	13	.	.	PUNCT
gujaf-112	313	1	business	business	NOUN
gujaf-112	313	2	management	management	NOUN
gujaf-112	313	3	dynamics	dynamic	NOUN
gujaf-112	313	4	3(5	3(5	NUM
gujaf-112	313	5	)	)	PUNCT
gujaf-112	313	6	,	,	PUNCT
gujaf-112	313	7	37	37	NUM
gujaf-112	313	8	-	-	SYM
gujaf-112	313	9	5	5	NUM
gujaf-112	313	10	.	.	PUNCT
gujaf-112	314	1	jelassi	jelassi	PROPN
gujaf-112	314	2	,	,	PUNCT
gujaf-112	314	3	m.	m.	NOUN
gujaf-112	314	4	m.	m.	PROPN
gujaf-112	314	5	&	&	CCONJ
gujaf-112	314	6	delhoumi	delhoumi	PROPN
gujaf-112	314	7	,	,	PUNCT
gujaf-112	314	8	e.	e.	PROPN
gujaf-112	314	9	(	(	PUNCT
gujaf-112	314	10	2021	2021	NUM
gujaf-112	314	11	)	)	PUNCT
gujaf-112	314	12	.	.	PUNCT
gujaf-112	315	1	what	what	PRON
gujaf-112	315	2	explains	explain	VERB
gujaf-112	315	3	the	the	DET
gujaf-112	315	4	technical	technical	ADJ
gujaf-112	315	5	efficiency	efficiency	NOUN
gujaf-112	315	6	of	of	ADP
gujaf-112	315	7	banks	bank	NOUN
gujaf-112	315	8	in	in	ADP
gujaf-112	315	9	tunisia	tunisia	PROPN
gujaf-112	315	10	?	?	PUNCT
gujaf-112	316	1	evidence	evidence	NOUN
gujaf-112	316	2	from	from	ADP
gujaf-112	316	3	a	a	DET
gujaf-112	316	4	two	two	NUM
gujaf-112	316	5	-	-	PUNCT
gujaf-112	316	6	stage	stage	NOUN
gujaf-112	316	7	data	datum	NOUN
gujaf-112	316	8	envelopment	envelopment	ADJ
gujaf-112	316	9	analysis	analysis	NOUN
gujaf-112	316	10	.	.	PUNCT
gujaf-112	317	1	financial	financial	ADJ
gujaf-112	317	2	innovation	innovation	NOUN
gujaf-112	317	3	7	7	NUM
gujaf-112	317	4	,	,	PUNCT
gujaf-112	317	5	64	64	NUM
gujaf-112	317	6	-	-	SYM
gujaf-112	317	7	75	75	NUM
gujaf-112	317	8	kent	kent	NOUN
gujaf-112	317	9	,	,	PUNCT
gujaf-112	317	10	m.	m.	NOUN
gujaf-112	317	11	,	,	PUNCT
gujaf-112	317	12	&	&	CCONJ
gujaf-112	317	13	mahadzir	mahadzir	PROPN
gujaf-112	317	14	,	,	PUNCT
gujaf-112	317	15	i.	i.	PROPN
gujaf-112	317	16	(	(	PUNCT
gujaf-112	317	17	2005	2005	NUM
gujaf-112	317	18	):	):	PUNCT
gujaf-112	317	19	efficiency	efficiency	NOUN
gujaf-112	317	20	and	and	CCONJ
gujaf-112	317	21	productivity	productivity	NOUN
gujaf-112	317	22	growth	growth	NOUN
gujaf-112	317	23	of	of	ADP
gujaf-112	317	24	domestic	domestic	ADJ
gujaf-112	317	25	and	and	CCONJ
gujaf-112	317	26	foreign	foreign	ADJ
gujaf-112	317	27	commercial	commercial	ADJ
gujaf-112	317	28	banks	bank	NOUN
gujaf-112	317	29	in	in	ADP
gujaf-112	317	30	malaysia	malaysia	PROPN
gujaf-112	317	31	.	.	PUNCT
gujaf-112	318	1	cardiff	cardiff	PROPN
gujaf-112	318	2	business	business	NOUN
gujaf-112	318	3	school	school	NOUN
gujaf-112	318	4	,	,	PUNCT
gujaf-112	318	5	abe	abe	PROPN
gujaf-112	318	6	conway	conway	PROPN
gujaf-112	318	7	building	building	PROPN
gujaf-112	318	8	cardiff	cardiff	PROPN
gujaf-112	318	9	university	university	PROPN
gujaf-112	318	10	,	,	PUNCT
gujaf-112	318	11	colum	colum	NOUN
gujaf-112	318	12	road	road	NOUN
gujaf-112	318	13	cardiff	cardiff	NOUN
gujaf-112	318	14	cf10	cf10	PROPN
gujaf-112	318	15	3eu	3eu	NOUN
gujaf-112	318	16	,	,	PUNCT
gujaf-112	318	17	united	united	ADJ
gujaf-112	318	18	kingdom	kingdom	PROPN
gujaf-112	318	19	,	,	PUNCT
gujaf-112	318	20	2,5	2,5	NUM
gujaf-112	318	21	,	,	PUNCT
gujaf-112	318	22	15	15	NUM
gujaf-112	318	23	-	-	SYM
gujaf-112	318	24	24	24	NUM
gujaf-112	318	25	.	.	PUNCT
gujaf-112	319	1	ključnikov	ključnikov	PROPN
gujaf-112	319	2	,	,	PUNCT
gujaf-112	319	3	a.	a.	PROPN
gujaf-112	319	4	,	,	PUNCT
gujaf-112	319	5	&	&	CCONJ
gujaf-112	319	6	popesko	popesko	PROPN
gujaf-112	319	7	,	,	PUNCT
gujaf-112	319	8	b.	b.	PROPN
gujaf-112	319	9	(	(	PUNCT
gujaf-112	319	10	2017	2017	NUM
gujaf-112	319	11	)	)	PUNCT
gujaf-112	319	12	.	.	PUNCT
gujaf-112	320	1	export	export	NOUN
gujaf-112	320	2	and	and	CCONJ
gujaf-112	320	3	its	its	PRON
gujaf-112	320	4	financing	financing	NOUN
gujaf-112	320	5	in	in	ADP
gujaf-112	320	6	the	the	DET
gujaf-112	320	7	sme	sme	PROPN
gujaf-112	320	8	segment	segment	PROPN
gujaf-112	320	9	.	.	PUNCT
gujaf-112	321	1	case	case	NOUN
gujaf-112	321	2	study	study	NOUN
gujaf-112	321	3	from	from	ADP
gujaf-112	321	4	slovakia	slovakia	PROPN
gujaf-112	321	5	.	.	PUNCT
gujaf-112	322	1	journal	journal	PROPN
gujaf-112	322	2	of	of	ADP
gujaf-112	322	3	competitiveness	competitiveness	NOUN
gujaf-112	322	4	,	,	PUNCT
gujaf-112	322	5	9(1	9(1	NUM
gujaf-112	322	6	)	)	PUNCT
gujaf-112	322	7	,	,	PUNCT
gujaf-112	322	8	20	20	NUM
gujaf-112	322	9	-	-	SYM
gujaf-112	322	10	35	35	NUM
gujaf-112	322	11	koutsoyiannis	koutsoyiannis	NOUN
gujaf-112	322	12	,	,	PUNCT
gujaf-112	322	13	a.	a.	NOUN
gujaf-112	322	14	(	(	PUNCT
gujaf-112	322	15	2003	2003	NUM
gujaf-112	322	16	)	)	PUNCT
gujaf-112	322	17	.	.	PUNCT
gujaf-112	323	1	theory	theory	NOUN
gujaf-112	323	2	of	of	ADP
gujaf-112	323	3	econometrics	econometric	NOUN
gujaf-112	323	4	.	.	PUNCT
gujaf-112	324	1	new	new	PROPN
gujaf-112	324	2	york	york	PROPN
gujaf-112	324	3	,	,	PUNCT
gujaf-112	324	4	palgrave	palgrave	PROPN
gujaf-112	324	5	macmillan	macmillan	PROPN
gujaf-112	324	6	kubiszewska	kubiszewska	PROPN
gujaf-112	324	7	,	,	PUNCT
gujaf-112	324	8	k.	k.	PROPN
gujaf-112	324	9	(	(	PUNCT
gujaf-112	324	10	2017	2017	NUM
gujaf-112	324	11	)	)	PUNCT
gujaf-112	324	12	.	.	PUNCT
gujaf-112	325	1	banking	banking	NOUN
gujaf-112	325	2	concentration	concentration	NOUN
gujaf-112	325	3	in	in	ADP
gujaf-112	325	4	the	the	DET
gujaf-112	325	5	baltic	baltic	ADJ
gujaf-112	325	6	and	and	CCONJ
gujaf-112	325	7	western	western	ADJ
gujaf-112	325	8	balkan	balkan	ADJ
gujaf-112	325	9	states	state	NOUN
gujaf-112	325	10	selected	select	VERB
gujaf-112	325	11	issues	issue	NOUN
gujaf-112	325	12	.	.	PUNCT
gujaf-112	326	1	oeconomia	oeconomia	NOUN
gujaf-112	326	2	copernicana	copernicana	PROPN
gujaf-112	326	3	,	,	PUNCT
gujaf-112	326	4	8(1	8(1	NOUN
gujaf-112	326	5	)	)	PUNCT
gujaf-112	326	6	,	,	PUNCT
gujaf-112	326	7	65	65	NUM
gujaf-112	326	8	-	-	SYM
gujaf-112	326	9	82	82	NUM
gujaf-112	326	10	.	.	PUNCT
gujaf-112	327	1	muhammad	muhammad	PROPN
gujaf-112	327	2	,	,	PUNCT
gujaf-112	327	3	t.	t.	PROPN
gujaf-112	327	4	(	(	PUNCT
gujaf-112	327	5	2011	2011	NUM
gujaf-112	327	6	)	)	PUNCT
gujaf-112	327	7	.	.	PUNCT
gujaf-112	328	1	a	a	DET
gujaf-112	328	2	dea	dea	PROPN
gujaf-112	328	3	analysis	analysis	NOUN
gujaf-112	328	4	of	of	ADP
gujaf-112	328	5	bank	bank	NOUN
gujaf-112	328	6	performance	performance	NOUN
gujaf-112	328	7	in	in	ADP
gujaf-112	328	8	nigeria	nigeria	PROPN
gujaf-112	328	9	.	.	PUNCT
gujaf-112	329	1	mpra	mpra	PROPN
gujaf-112	329	2	paper	paper	PROPN
gujaf-112	329	3	no	no	INTJ
gujaf-112	329	4	.	.	PROPN
gujaf-112	329	5	33560	33560	NUM
gujaf-112	329	6	.	.	PUNCT
gujaf-112	330	1	nand	nand	PROPN
gujaf-112	330	2	,	,	PUNCT
gujaf-112	330	3	k.	k.	PROPN
gujaf-112	330	4	,	,	PUNCT
gujaf-112	330	5	&	&	CCONJ
gujaf-112	330	6	archana	archana	PROPN
gujaf-112	330	7	,	,	PUNCT
gujaf-112	330	8	s.	s.	PROPN
gujaf-112	330	9	(	(	PUNCT
gujaf-112	330	10	2014	2014	NUM
gujaf-112	330	11	)	)	PUNCT
gujaf-112	330	12	.	.	PUNCT
gujaf-112	331	1	efficiency	efficiency	NOUN
gujaf-112	331	2	analysis	analysis	NOUN
gujaf-112	331	3	of	of	ADP
gujaf-112	331	4	banks	bank	NOUN
gujaf-112	331	5	using	use	VERB
gujaf-112	331	6	dea	dea	NOUN
gujaf-112	331	7	:	:	PUNCT
gujaf-112	331	8	international	international	ADJ
gujaf-112	331	9	journal	journal	NOUN
gujaf-112	331	10	of	of	ADP
gujaf-112	331	11	advance	advance	NOUN
gujaf-112	331	12	research	research	NOUN
gujaf-112	331	13	and	and	CCONJ
gujaf-112	331	14	innovation	innovation	NOUN
gujaf-112	331	15	,	,	PUNCT
gujaf-112	331	16	1	1	NUM
gujaf-112	331	17	(	(	PUNCT
gujaf-112	331	18	20	20	NUM
gujaf-112	331	19	)	)	PUNCT
gujaf-112	331	20	120	120	NUM
gujaf-112	331	21	-	-	SYM
gujaf-112	331	22	126	126	NUM
gujaf-112	331	23	novickyt	novickyt	NOUN
gujaf-112	331	24	,	,	PUNCT
gujaf-112	331	25	l.	l.	PROPN
gujaf-112	331	26	,	,	PUNCT
gujaf-112	331	27	&	&	CCONJ
gujaf-112	331	28	droždz	droždz	PROPN
gujaf-112	331	29	j.	j.	PROPN
gujaf-112	331	30	(	(	PUNCT
gujaf-112	331	31	2018	2018	NUM
gujaf-112	331	32	)	)	PUNCT
gujaf-112	331	33	.	.	PUNCT
gujaf-112	332	1	measuring	measure	VERB
gujaf-112	332	2	the	the	DET
gujaf-112	332	3	efficiency	efficiency	NOUN
gujaf-112	332	4	in	in	ADP
gujaf-112	332	5	the	the	DET
gujaf-112	332	6	lithuanian	lithuanian	ADJ
gujaf-112	332	7	banking	banking	NOUN
gujaf-112	332	8	sector	sector	NOUN
gujaf-112	332	9	:	:	PUNCT
gujaf-112	332	10	the	the	DET
gujaf-112	332	11	dea	dea	PROPN
gujaf-112	332	12	application	application	NOUN
gujaf-112	332	13	:	:	PUNCT
gujaf-112	332	14	int	int	NOUN
gujaf-112	332	15	.	.	PUNCT
gujaf-112	333	1	j.	j.	PROPN
gujaf-112	333	2	financial	financial	ADJ
gujaf-112	333	3	stud	stud	PROPN
gujaf-112	333	4	.	.	PUNCT
gujaf-112	334	1	6	6	NUM
gujaf-112	334	2	,	,	PUNCT
gujaf-112	334	3	37	37	NUM
gujaf-112	334	4	-	-	SYM
gujaf-112	334	5	40	40	NUM
gujaf-112	334	6	.	.	PUNCT
gujaf-112	335	1	nuhiu	nuhiu	PROPN
gujaf-112	335	2	,	,	PUNCT
gujaf-112	335	3	a.	a.	PROPN
gujaf-112	335	4	,	,	PUNCT
gujaf-112	335	5	hoti	hoti	PROPN
gujaf-112	335	6	,	,	PUNCT
gujaf-112	335	7	a.	a.	PROPN
gujaf-112	335	8	,	,	PUNCT
gujaf-112	335	9	&	&	CCONJ
gujaf-112	335	10	bektashi	bektashi	PROPN
gujaf-112	335	11	,	,	PUNCT
gujaf-112	335	12	m.	m.	NOUN
gujaf-112	335	13	(	(	PUNCT
gujaf-112	335	14	2017	2017	NUM
gujaf-112	335	15	)	)	PUNCT
gujaf-112	335	16	.	.	PUNCT
gujaf-112	336	1	determinants	determinant	NOUN
gujaf-112	336	2	of	of	ADP
gujaf-112	336	3	commercial	commercial	ADJ
gujaf-112	336	4	banks	bank	NOUN
gujaf-112	336	5	profitability	profitability	NOUN
gujaf-112	336	6	through	through	ADP
gujaf-112	336	7	analysis	analysis	NOUN
gujaf-112	336	8	of	of	ADP
gujaf-112	336	9	financial	financial	ADJ
gujaf-112	336	10	performance	performance	NOUN
gujaf-112	336	11	indicators	indicator	NOUN
gujaf-112	336	12	:	:	PUNCT
gujaf-112	336	13	evidence	evidence	NOUN
gujaf-112	336	14	from	from	ADP
gujaf-112	336	15	kosovo	kosovo	PROPN
gujaf-112	336	16	,	,	PUNCT
gujaf-112	336	17	business	business	NOUN
gujaf-112	336	18	:	:	PUNCT
gujaf-112	336	19	theory	theory	NOUN
gujaf-112	336	20	and	and	CCONJ
gujaf-112	336	21	practice	practice	NOUN
gujaf-112	336	22	,	,	PUNCT
gujaf-112	336	23	18	18	NUM
gujaf-112	336	24	,	,	PUNCT
gujaf-112	336	25	160	160	NUM
gujaf-112	336	26	-	-	SYM
gujaf-112	336	27	170	170	NUM
gujaf-112	336	28	.	.	PUNCT
gujaf-112	337	1	obayagbona	obayagbona	PROPN
gujaf-112	337	2	,	,	PUNCT
gujaf-112	337	3	j.	j.	PROPN
gujaf-112	337	4	,	,	PUNCT
gujaf-112	337	5	&	&	CCONJ
gujaf-112	337	6	ogbeide	ogbeide	ADJ
gujaf-112	337	7	,	,	PUNCT
gujaf-112	337	8	d.o	d.o	PROPN
gujaf-112	337	9	.	.	PROPN
gujaf-112	337	10	(	(	PUNCT
gujaf-112	337	11	2018	2018	NUM
gujaf-112	337	12	)	)	PUNCT
gujaf-112	337	13	.	.	PUNCT
gujaf-112	338	1	data	datum	NOUN
gujaf-112	338	2	envelopment	envelopment	ADJ
gujaf-112	338	3	analysis	analysis	NOUN
gujaf-112	338	4	and	and	CCONJ
gujaf-112	338	5	the	the	DET
gujaf-112	338	6	quality	quality	NOUN
gujaf-112	338	7	of	of	ADP
gujaf-112	338	8	quoted	quote	VERB
gujaf-112	338	9	companies	company	NOUN
gujaf-112	338	10	in	in	ADP
gujaf-112	338	11	nigeria	nigeria	PROPN
gujaf-112	338	12	.	.	PUNCT
gujaf-112	339	1	journal	journal	PROPN
gujaf-112	339	2	of	of	ADP
gujaf-112	339	3	economics	economic	NOUN
gujaf-112	339	4	and	and	CCONJ
gujaf-112	339	5	development	development	NOUN
gujaf-112	339	6	studies	study	NOUN
gujaf-112	339	7	(	(	PUNCT
gujaf-112	339	8	jeds	jed	NOUN
gujaf-112	339	9	)	)	PUNCT
gujaf-112	339	10	6(1	6(1	NUM
gujaf-112	339	11	)	)	PUNCT
gujaf-112	339	12	,	,	PUNCT
gujaf-112	339	13	57	57	NUM
gujaf-112	339	14	-	-	SYM
gujaf-112	339	15	77	77	NUM
gujaf-112	339	16	.	.	PUNCT
gujaf-112	340	1	osamwonyi	osamwonyi	PROPN
gujaf-112	340	2	,	,	PUNCT
gujaf-112	340	3	i.o	i.o	PROPN
gujaf-112	340	4	.	.	PROPN
gujaf-112	340	5	&	&	CCONJ
gujaf-112	340	6	imafidon	imafidon	PROPN
gujaf-112	340	7	,	,	PUNCT
gujaf-112	340	8	k.	k.	PROPN
gujaf-112	340	9	(	(	PUNCT
gujaf-112	340	10	2016	2016	NUM
gujaf-112	340	11	)	)	PUNCT
gujaf-112	340	12	.	.	PUNCT
gujaf-112	341	1	the	the	DET
gujaf-112	341	2	technical	technical	ADJ
gujaf-112	341	3	efficiency	efficiency	NOUN
gujaf-112	341	4	of	of	ADP
gujaf-112	341	5	manufacturing	manufacture	VERB
gujaf-112	341	6	companies	company	NOUN
gujaf-112	341	7	on	on	ADP
gujaf-112	341	8	the	the	DET
gujaf-112	341	9	nigerian	nigerian	ADJ
gujaf-112	341	10	stock	stock	NOUN
gujaf-112	341	11	exchange	exchange	PROPN
gujaf-112	341	12	.	.	PUNCT
gujaf-112	342	1	journal	journal	NOUN
gujaf-112	342	2	of	of	ADP
gujaf-112	342	3	applied	apply	VERB
gujaf-112	342	4	finance	finance	NOUN
gujaf-112	342	5	&	&	CCONJ
gujaf-112	342	6	banking	banking	NOUN
gujaf-112	342	7	,	,	PUNCT
gujaf-112	342	8	6(1	6(1	NUM
gujaf-112	342	9	)	)	PUNCT
gujaf-112	342	10	,	,	PUNCT
gujaf-112	342	11	127	127	NUM
gujaf-112	342	12	-	-	SYM
gujaf-112	342	13	138	138	NUM
gujaf-112	342	14	puriwat	puriwat	NOUN
gujaf-112	342	15	,	,	PUNCT
gujaf-112	342	16	w.	w.	PROPN
gujaf-112	342	17	,	,	PUNCT
gujaf-112	342	18	&	&	CCONJ
gujaf-112	342	19	tripopsakul	tripopsakul	PROPN
gujaf-112	342	20	,	,	PUNCT
gujaf-112	342	21	s.	s.	PROPN
gujaf-112	342	22	(	(	PUNCT
gujaf-112	342	23	2017	2017	NUM
gujaf-112	342	24	)	)	PUNCT
gujaf-112	342	25	.	.	PUNCT
gujaf-112	343	1	the	the	DET
gujaf-112	343	2	impact	impact	NOUN
gujaf-112	343	3	of	of	ADP
gujaf-112	343	4	e	e	NOUN
gujaf-112	343	5	-	-	NOUN
gujaf-112	343	6	service	service	ADJ
gujaf-112	343	7	quality	quality	NOUN
gujaf-112	343	8	on	on	ADP
gujaf-112	343	9	customer	customer	NOUN
gujaf-112	343	10	satisfaction	satisfaction	NOUN
gujaf-112	343	11	and	and	CCONJ
gujaf-112	343	12	loyalty	loyalty	NOUN
gujaf-112	343	13	in	in	ADP
gujaf-112	343	14	mobile	mobile	ADJ
gujaf-112	343	15	banking	banking	NOUN
gujaf-112	343	16	usage	usage	NOUN
gujaf-112	343	17	:	:	PUNCT
gujaf-112	343	18	case	case	NOUN
gujaf-112	343	19	study	study	NOUN
gujaf-112	343	20	of	of	ADP
gujaf-112	343	21	thailand	thailand	PROPN
gujaf-112	343	22	.	.	PUNCT
gujaf-112	344	1	polish	polish	PROPN
gujaf-112	344	2	journal	journal	PROPN
gujaf-112	344	3	of	of	ADP
gujaf-112	344	4	management	management	NOUN
gujaf-112	344	5	studies	study	NOUN
gujaf-112	344	6	,	,	PUNCT
gujaf-112	344	7	15(2	15(2	NUM
gujaf-112	344	8	)	)	PUNCT
gujaf-112	344	9	,	,	PUNCT
gujaf-112	344	10	183	183	NUM
gujaf-112	344	11	-	-	SYM
gujaf-112	344	12	193	193	NUM
gujaf-112	344	13	.	.	PUNCT
gujaf-112	345	1	sufian	sufian	PROPN
gujaf-112	345	2	,	,	PUNCT
gujaf-112	345	3	f.	f.	PROPN
gujaf-112	345	4	(	(	PUNCT
gujaf-112	345	5	2009	2009	NUM
gujaf-112	345	6	)	)	PUNCT
gujaf-112	345	7	.	.	PUNCT
gujaf-112	346	1	determinants	determinant	NOUN
gujaf-112	346	2	of	of	ADP
gujaf-112	346	3	bank	bank	NOUN
gujaf-112	346	4	efficiency	efficiency	NOUN
gujaf-112	346	5	during	during	ADP
gujaf-112	346	6	unstable	unstable	ADJ
gujaf-112	346	7	macroeconomic	macroeconomic	ADJ
gujaf-112	346	8	environment	environment	NOUN
gujaf-112	346	9	:	:	PUNCT
gujaf-112	346	10	empirical	empirical	ADJ
gujaf-112	346	11	evidence	evidence	NOUN
gujaf-112	346	12	from	from	ADP
gujaf-112	346	13	malaysia	malaysia	PROPN
gujaf-112	346	14	.	.	PUNCT
gujaf-112	347	1	research	research	NOUN
gujaf-112	347	2	in	in	ADP
gujaf-112	347	3	international	international	ADJ
gujaf-112	347	4	business	business	NOUN
gujaf-112	347	5	and	and	CCONJ
gujaf-112	347	6	finance	finance	NOUN
gujaf-112	347	7	23	23	NUM
gujaf-112	347	8	,	,	PUNCT
gujaf-112	347	9	54	54	NUM
gujaf-112	347	10	-	-	SYM
gujaf-112	347	11	77	77	NUM
gujaf-112	347	12	.	.	PUNCT
gujaf-112	348	1	worimegbe	worimegbe	PROPN
gujaf-112	348	2	,	,	PUNCT
gujaf-112	348	3	p.	p.	PROPN
gujaf-112	348	4	,	,	PUNCT
gujaf-112	348	5	&	&	CCONJ
gujaf-112	348	6	benneth	benneth	NOUN
gujaf-112	348	7	,	,	PUNCT
gujaf-112	348	8	e.	e.	PROPN
gujaf-112	348	9	(	(	PUNCT
gujaf-112	348	10	2019	2019	NUM
gujaf-112	348	11	)	)	PUNCT
gujaf-112	348	12	.	.	PUNCT
gujaf-112	349	1	the	the	DET
gujaf-112	349	2	effect	effect	NOUN
gujaf-112	349	3	of	of	ADP
gujaf-112	349	4	bank	bank	NOUN
gujaf-112	349	5	efficiency	efficiency	NOUN
gujaf-112	349	6	on	on	ADP
gujaf-112	349	7	bank	bank	NOUN
gujaf-112	349	8	performance	performance	NOUN
gujaf-112	349	9	in	in	ADP
gujaf-112	349	10	deposit	deposit	NOUN
gujaf-112	349	11	money	money	NOUN
gujaf-112	349	12	banks	bank	NOUN
gujaf-112	349	13	in	in	ADP
gujaf-112	349	14	nigeria	nigeria	PROPN
gujaf-112	349	15	.	.	PUNCT
gujaf-112	350	1	european	european	PROPN
gujaf-112	350	2	journal	journal	PROPN
gujaf-112	350	3	of	of	ADP
gujaf-112	350	4	applied	apply	VERB
gujaf-112	350	5	business	business	NOUN
gujaf-112	350	6	management	management	NOUN
gujaf-112	350	7	,	,	PUNCT
gujaf-112	350	8	5(3	5(3	NUM
gujaf-112	350	9	)	)	PUNCT
gujaf-112	350	10	,	,	PUNCT
gujaf-112	350	11	20	20	NUM
gujaf-112	350	12	-	-	SYM
gujaf-112	350	13	31	31	NUM
gujaf-112	350	14	.	.	PUNCT
gujaf-112	351	1	yao	yao	PROPN
gujaf-112	351	2	,	,	PUNCT
gujaf-112	351	3	c.	c.	PROPN
gujaf-112	351	4	,	,	PUNCT
gujaf-112	351	5	liang	liang	PROPN
gujaf-112	351	6	,	,	PUNCT
gujaf-112	351	7	l.	l.	PROPN
gujaf-112	351	8	,	,	PUNCT
gujaf-112	351	9	&	&	CCONJ
gujaf-112	351	10	joe	joe	PROPN
gujaf-112	351	11	,	,	PUNCT
gujaf-112	351	12	z.	z.	PROPN
gujaf-112	351	13	(	(	PUNCT
gujaf-112	351	14	2007	2007	NUM
gujaf-112	351	15	)	)	PUNCT
gujaf-112	351	16	.	.	PUNCT
gujaf-112	352	1	o.r	o.r	PROPN
gujaf-112	352	2	.	.	PROPN
gujaf-112	352	3	applications	application	NOUN
gujaf-112	352	4	equivalence	equivalence	NOUN
gujaf-112	352	5	in	in	ADP
gujaf-112	352	6	two	two	NUM
gujaf-112	352	7	-	-	PUNCT
gujaf-112	352	8	stage	stage	NOUN
gujaf-112	352	9	dea	dea	NOUN
gujaf-112	352	10	approaches	approach	NOUN
gujaf-112	352	11	.	.	PUNCT
gujaf-112	353	1	european	european	ADJ
gujaf-112	353	2	journal	journal	PROPN
gujaf-112	353	3	of	of	ADP
gujaf-112	353	4	operational	operational	ADJ
gujaf-112	353	5	research	research	NOUN
gujaf-112	353	6	,	,	PUNCT
gujaf-112	353	7	193	193	NUM
gujaf-112	353	8	,	,	PUNCT
gujaf-112	353	9	600–604	600–604	NUM
gujaf-112	353	10	13	13	NUM
gujaf-112	353	11	zhang	zhang	PROPN
gujaf-112	353	12	,	,	PUNCT
gujaf-112	353	13	l.	l.	PROPN
gujaf-112	353	14	,	,	PUNCT
gujaf-112	353	15	sheng	sheng	PROPN
gujaf-112	353	16	,	,	PUNCT
gujaf-112	353	17	z.	z.	PROPN
gujaf-112	353	18	,	,	PUNCT
gujaf-112	353	19	&	&	CCONJ
gujaf-112	353	20	na	na	PROPN
gujaf-112	353	21	,	,	PUNCT
gujaf-112	353	22	t.	t.	PROPN
gujaf-112	353	23	(	(	PUNCT
gujaf-112	353	24	2016	2016	NUM
gujaf-112	353	25	)	)	PUNCT
gujaf-112	353	26	.	.	PUNCT
gujaf-112	354	1	financial	financial	ADJ
gujaf-112	354	2	system	system	NOUN
gujaf-112	354	3	risk	risk	NOUN
gujaf-112	354	4	tolerance	tolerance	NOUN
gujaf-112	354	5	capacity	capacity	NOUN
gujaf-112	354	6	and	and	CCONJ
gujaf-112	354	7	economic	economic	ADJ
gujaf-112	354	8	growth	growth	NOUN
gujaf-112	354	9	:	:	PUNCT
gujaf-112	354	10	evidence	evidence	NOUN
gujaf-112	354	11	from	from	ADP
gujaf-112	354	12	a	a	DET
gujaf-112	354	13	cross	cross	ADJ
gujaf-112	354	14	-	-	ADJ
gujaf-112	354	15	country	country	ADJ
gujaf-112	354	16	analysis	analysis	NOUN
gujaf-112	354	17	.	.	PUNCT
gujaf-112	355	1	global	global	ADJ
gujaf-112	355	2	economic	economic	ADJ
gujaf-112	355	3	,	,	PUNCT
gujaf-112	355	4	review	review	VERB
gujaf-112	355	5	45	45	NUM
gujaf-112	355	6	,	,	PUNCT
gujaf-112	355	7	97	97	NUM
gujaf-112	355	8	–	–	PUNCT
gujaf-112	355	9	115	115	NUM