id	sid	tid	token	lemma	pos
gujaf-114	1	1	i	i	PRON
gujaf-114	1	2	gusau	gusau	PROPN
gujaf-114	1	3	journal	journal	NOUN
gujaf-114	1	4	of	of	ADP
gujaf-114	1	5	accounting	accounting	NOUN
gujaf-114	1	6	and	and	CCONJ
gujaf-114	1	7	finance	finance	NOUN
gujaf-114	1	8	(	(	PUNCT
gujaf-114	1	9	gujaf	gujaf	NOUN
gujaf-114	1	10	)	)	PUNCT
gujaf-114	1	11	vol	vol	NOUN
gujaf-114	1	12	.	.	NOUN
gujaf-114	1	13	3	3	NUM
gujaf-114	1	14	issue	issue	NOUN
gujaf-114	1	15	1	1	NUM
gujaf-114	1	16	,	,	PUNCT
gujaf-114	1	17	april	april	PROPN
gujaf-114	1	18	,	,	PUNCT
gujaf-114	1	19	2022	2022	NUM
gujaf-114	1	20	issn	issn	NOUN
gujaf-114	1	21	:	:	PUNCT
gujaf-114	1	22	2756	2756	NUM
gujaf-114	1	23	-	-	PUNCT
gujaf-114	1	24	665x	665x	NOUN
gujaf-114	1	25	a	a	DET
gujaf-114	1	26	publication	publication	NOUN
gujaf-114	1	27	of	of	ADP
gujaf-114	1	28	department	department	NOUN
gujaf-114	1	29	of	of	ADP
gujaf-114	1	30	accounting	accounting	NOUN
gujaf-114	1	31	and	and	CCONJ
gujaf-114	1	32	finance	finance	NOUN
gujaf-114	1	33	,	,	PUNCT
gujaf-114	1	34	faculty	faculty	NOUN
gujaf-114	1	35	of	of	ADP
gujaf-114	1	36	management	management	NOUN
gujaf-114	1	37	and	and	CCONJ
gujaf-114	1	38	social	social	ADJ
gujaf-114	1	39	sciences	science	NOUN
gujaf-114	1	40	,	,	PUNCT
gujaf-114	1	41	federal	federal	ADJ
gujaf-114	1	42	university	university	NOUN
gujaf-114	1	43	gusau	gusau	NOUN
gujaf-114	1	44	,	,	PUNCT
gujaf-114	1	45	zamfara	zamfara	PROPN
gujaf-114	1	46	state	state	PROPN
gujaf-114	1	47	-nigeria	-nigeria	PROPN
gujaf-114	1	48	ii	ii	PROPN
gujaf-114	1	49	©	©	PROPN
gujaf-114	1	50	department	department	PROPN
gujaf-114	1	51	of	of	ADP
gujaf-114	1	52	accounting	accounting	NOUN
gujaf-114	1	53	and	and	CCONJ
gujaf-114	1	54	finance	finance	NOUN
gujaf-114	1	55	vol	vol	NOUN
gujaf-114	1	56	.	.	PUNCT
gujaf-114	1	57	3	3	NUM
gujaf-114	1	58	issue	issue	NOUN
gujaf-114	1	59	1	1	NUM
gujaf-114	1	60	april	april	PROPN
gujaf-114	1	61	,	,	PUNCT
gujaf-114	1	62	2022	2022	NUM
gujaf-114	1	63	issn	issn	NOUN
gujaf-114	1	64	:	:	PUNCT
gujaf-114	1	65	2756	2756	NUM
gujaf-114	1	66	-	-	PUNCT
gujaf-114	1	67	665x	665x	NOUN
gujaf-114	1	68	a	a	DET
gujaf-114	1	69	publication	publication	NOUN
gujaf-114	1	70	of	of	ADP
gujaf-114	1	71	department	department	NOUN
gujaf-114	1	72	of	of	ADP
gujaf-114	1	73	accounting	accounting	NOUN
gujaf-114	1	74	and	and	CCONJ
gujaf-114	1	75	finance	finance	NOUN
gujaf-114	1	76	,	,	PUNCT
gujaf-114	1	77	faculty	faculty	NOUN
gujaf-114	1	78	of	of	ADP
gujaf-114	1	79	management	management	NOUN
gujaf-114	1	80	and	and	CCONJ
gujaf-114	1	81	social	social	ADJ
gujaf-114	1	82	sciences	science	NOUN
gujaf-114	1	83	,	,	PUNCT
gujaf-114	1	84	federal	federal	ADJ
gujaf-114	1	85	university	university	NOUN
gujaf-114	1	86	gusau	gusau	NOUN
gujaf-114	1	87	,	,	PUNCT
gujaf-114	1	88	zamfara	zamfara	PROPN
gujaf-114	1	89	state	state	NOUN
gujaf-114	1	90	-nigeria	-nigeria	PROPN
gujaf-114	1	91	all	all	DET
gujaf-114	1	92	rights	right	NOUN
gujaf-114	1	93	reserved	reserve	VERB
gujaf-114	1	94	except	except	SCONJ
gujaf-114	1	95	for	for	ADP
gujaf-114	1	96	academic	academic	ADJ
gujaf-114	1	97	purposes	purpose	NOUN
gujaf-114	1	98	no	no	DET
gujaf-114	1	99	part	part	NOUN
gujaf-114	1	100	or	or	CCONJ
gujaf-114	1	101	whole	whole	NOUN
gujaf-114	1	102	of	of	ADP
gujaf-114	1	103	this	this	DET
gujaf-114	1	104	publication	publication	NOUN
gujaf-114	1	105	is	be	AUX
gujaf-114	1	106	allowed	allow	VERB
gujaf-114	1	107	to	to	PART
gujaf-114	1	108	be	be	AUX
gujaf-114	1	109	reproduced	reproduce	VERB
gujaf-114	1	110	,	,	PUNCT
gujaf-114	1	111	stored	store	VERB
gujaf-114	1	112	in	in	ADP
gujaf-114	1	113	a	a	DET
gujaf-114	1	114	retrieval	retrieval	NOUN
gujaf-114	1	115	system	system	NOUN
gujaf-114	1	116	or	or	CCONJ
gujaf-114	1	117	transmitted	transmit	VERB
gujaf-114	1	118	in	in	ADP
gujaf-114	1	119	any	any	DET
gujaf-114	1	120	form	form	NOUN
gujaf-114	1	121	or	or	CCONJ
gujaf-114	1	122	by	by	ADP
gujaf-114	1	123	any	any	DET
gujaf-114	1	124	means	mean	NOUN
gujaf-114	1	125	be	be	AUX
gujaf-114	1	126	it	it	PRON
gujaf-114	1	127	mechanical	mechanical	ADJ
gujaf-114	1	128	,	,	PUNCT
gujaf-114	1	129	electrical	electrical	ADJ
gujaf-114	1	130	,	,	PUNCT
gujaf-114	1	131	photocopying	photocopying	NOUN
gujaf-114	1	132	,	,	PUNCT
gujaf-114	1	133	recording	recording	NOUN
gujaf-114	1	134	or	or	CCONJ
gujaf-114	1	135	otherwise	otherwise	ADV
gujaf-114	1	136	,	,	PUNCT
gujaf-114	1	137	without	without	ADP
gujaf-114	1	138	prior	prior	ADJ
gujaf-114	1	139	permission	permission	NOUN
gujaf-114	1	140	of	of	ADP
gujaf-114	1	141	the	the	DET
gujaf-114	1	142	copyright	copyright	NOUN
gujaf-114	1	143	owner	owner	NOUN
gujaf-114	1	144	.	.	PUNCT
gujaf-114	2	1	published	publish	VERB
gujaf-114	2	2	and	and	CCONJ
gujaf-114	2	3	printed	print	VERB
gujaf-114	2	4	by	by	ADP
gujaf-114	2	5	:	:	PUNCT
gujaf-114	2	6	ahmadu	ahmadu	PROPN
gujaf-114	2	7	bello	bello	PROPN
gujaf-114	2	8	university	university	PROPN
gujaf-114	2	9	press	press	NOUN
gujaf-114	2	10	limited	limit	VERB
gujaf-114	2	11	,	,	PUNCT
gujaf-114	2	12	zaria	zaria	PROPN
gujaf-114	2	13	kaduna	kaduna	PROPN
gujaf-114	2	14	state	state	PROPN
gujaf-114	2	15	,	,	PUNCT
gujaf-114	2	16	nigeria	nigeria	PROPN
gujaf-114	2	17	.	.	PUNCT
gujaf-114	3	1	tel	tel	ADP
gujaf-114	3	2	:	:	PUNCT
gujaf-114	3	3	08065949711	08065949711	NUM
gujaf-114	3	4	,	,	PUNCT
gujaf-114	3	5	069	069	NUM
gujaf-114	3	6	-	-	SYM
gujaf-114	3	7	879121	879121	NUM
gujaf-114	3	8	e	e	NOUN
gujaf-114	3	9	-	-	NOUN
gujaf-114	3	10	mail	mail	NOUN
gujaf-114	3	11	:	:	PUNCT
gujaf-114	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-114	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-114	4	1	website	website	NOUN
gujaf-114	4	2	:	:	PUNCT
gujaf-114	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-114	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-114	4	5	iii	iii	PROPN
gujaf-114	4	6	editorial	editorial	PROPN
gujaf-114	4	7	board	board	NOUN
gujaf-114	4	8	editor	editor	NOUN
gujaf-114	4	9	-	-	PUNCT
gujaf-114	4	10	in	in	ADP
gujaf-114	4	11	-	-	PUNCT
gujaf-114	4	12	chief	chief	NOUN
gujaf-114	4	13	:	:	PUNCT
gujaf-114	4	14	prof	prof	PROPN
gujaf-114	4	15	.	.	PUNCT
gujaf-114	4	16	shehu	shehu	PROPN
gujaf-114	4	17	usman	usman	PROPN
gujaf-114	4	18	hassan	hassan	PROPN
gujaf-114	4	19	department	department	PROPN
gujaf-114	4	20	of	of	ADP
gujaf-114	4	21	accounting	accounting	PROPN
gujaf-114	4	22	,	,	PUNCT
gujaf-114	4	23	federal	federal	ADJ
gujaf-114	4	24	university	university	PROPN
gujaf-114	4	25	of	of	ADP
gujaf-114	4	26	kashere	kashere	PROPN
gujaf-114	4	27	,	,	PUNCT
gujaf-114	4	28	gombe	gombe	ADJ
gujaf-114	4	29	state	state	NOUN
gujaf-114	4	30	.	.	PUNCT
gujaf-114	5	1	associate	associate	NOUN
gujaf-114	5	2	editor	editor	NOUN
gujaf-114	5	3	:	:	PUNCT
gujaf-114	5	4	dr	dr	PROPN
gujaf-114	5	5	.	.	PROPN
gujaf-114	5	6	muhammad	muhammad	PROPN
gujaf-114	5	7	mustapha	mustapha	PROPN
gujaf-114	5	8	bagudo	bagudo	PROPN
gujaf-114	5	9	department	department	PROPN
gujaf-114	5	10	of	of	ADP
gujaf-114	5	11	accounting	accounting	PROPN
gujaf-114	5	12	,	,	PUNCT
gujaf-114	5	13	ahmadu	ahmadu	PROPN
gujaf-114	5	14	bello	bello	PROPN
gujaf-114	5	15	university	university	PROPN
gujaf-114	5	16	zaria	zaria	PROPN
gujaf-114	5	17	,	,	PUNCT
gujaf-114	5	18	kaduna	kaduna	PROPN
gujaf-114	5	19	state	state	PROPN
gujaf-114	5	20	.	.	PUNCT
gujaf-114	6	1	managing	manage	VERB
gujaf-114	6	2	editor	editor	NOUN
gujaf-114	6	3	:	:	PUNCT
gujaf-114	6	4	umar	umar	PROPN
gujaf-114	6	5	farouk	farouk	PROPN
gujaf-114	6	6	abdulkarim	abdulkarim	PROPN
gujaf-114	6	7	department	department	PROPN
gujaf-114	6	8	of	of	ADP
gujaf-114	6	9	accounting	accounting	NOUN
gujaf-114	6	10	and	and	CCONJ
gujaf-114	6	11	finance	finance	NOUN
gujaf-114	6	12	,	,	PUNCT
gujaf-114	6	13	federal	federal	ADJ
gujaf-114	6	14	university	university	NOUN
gujaf-114	6	15	gusau	gusau	PROPN
gujaf-114	6	16	,	,	PUNCT
gujaf-114	6	17	zamfara	zamfara	PROPN
gujaf-114	6	18	state	state	PROPN
gujaf-114	6	19	.	.	PUNCT
gujaf-114	7	1	editorial	editorial	PROPN
gujaf-114	7	2	board	board	NOUN
gujaf-114	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-114	7	4	modu	modu	PROPN
gujaf-114	7	5	kumshe	kumshe	PROPN
gujaf-114	7	6	department	department	PROPN
gujaf-114	7	7	of	of	ADP
gujaf-114	7	8	accounting	accounting	PROPN
gujaf-114	7	9	,	,	PUNCT
gujaf-114	7	10	university	university	NOUN
gujaf-114	7	11	of	of	ADP
gujaf-114	7	12	maiduguri	maiduguri	PROPN
gujaf-114	7	13	,	,	PUNCT
gujaf-114	7	14	borno	borno	PROPN
gujaf-114	7	15	state	state	PROPN
gujaf-114	7	16	.	.	PUNCT
gujaf-114	8	1	prof	prof	PROPN
gujaf-114	8	2	ugochukwu	ugochukwu	PROPN
gujaf-114	8	3	c.	c.	PROPN
gujaf-114	8	4	nzewi	nzewi	VERB
gujaf-114	8	5	department	department	PROPN
gujaf-114	8	6	of	of	ADP
gujaf-114	8	7	accounting	accounting	PROPN
gujaf-114	8	8	,	,	PUNCT
gujaf-114	8	9	paul	paul	PROPN
gujaf-114	8	10	university	university	PROPN
gujaf-114	8	11	awka	awka	NOUN
gujaf-114	8	12	,	,	PUNCT
gujaf-114	8	13	anambra	anambra	PROPN
gujaf-114	8	14	state	state	PROPN
gujaf-114	8	15	.	.	PUNCT
gujaf-114	9	1	prof	prof	PROPN
gujaf-114	9	2	kabir	kabir	PROPN
gujaf-114	9	3	tahir	tahir	PROPN
gujaf-114	9	4	hamid	hamid	PROPN
gujaf-114	9	5	department	department	PROPN
gujaf-114	9	6	of	of	ADP
gujaf-114	9	7	accounting	accounting	PROPN
gujaf-114	9	8	,	,	PUNCT
gujaf-114	9	9	bayero	bayero	PROPN
gujaf-114	9	10	university	university	PROPN
gujaf-114	9	11	,	,	PUNCT
gujaf-114	9	12	kano	kano	PROPN
gujaf-114	9	13	,	,	PUNCT
gujaf-114	9	14	kano	kano	PROPN
gujaf-114	9	15	state	state	PROPN
gujaf-114	9	16	.	.	PUNCT
gujaf-114	10	1	prof	prof	PROPN
gujaf-114	10	2	.	.	PUNCT
gujaf-114	11	1	ekoja	ekoja	PROPN
gujaf-114	11	2	b.	b.	PROPN
gujaf-114	11	3	ekoja	ekoja	PROPN
gujaf-114	11	4	department	department	PROPN
gujaf-114	11	5	of	of	ADP
gujaf-114	11	6	accounting	accounting	PROPN
gujaf-114	11	7	,	,	PUNCT
gujaf-114	11	8	university	university	PROPN
gujaf-114	11	9	of	of	ADP
gujaf-114	11	10	jos	jos	PROPN
gujaf-114	11	11	.	.	PROPN
gujaf-114	11	12	prof	prof	PROPN
gujaf-114	11	13	.	.	PUNCT
gujaf-114	12	1	clifford	clifford	PROPN
gujaf-114	12	2	ofurum	ofurum	PROPN
gujaf-114	12	3	department	department	PROPN
gujaf-114	12	4	of	of	ADP
gujaf-114	12	5	accounting	accounting	PROPN
gujaf-114	12	6	,	,	PUNCT
gujaf-114	12	7	university	university	NOUN
gujaf-114	12	8	of	of	ADP
gujaf-114	12	9	portharcourt	portharcourt	PROPN
gujaf-114	12	10	,	,	PUNCT
gujaf-114	12	11	rivers	river	NOUN
gujaf-114	12	12	state	state	PROPN
gujaf-114	12	13	.	.	PUNCT
gujaf-114	13	1	prof	prof	PROPN
gujaf-114	13	2	.	.	PUNCT
gujaf-114	14	1	ahmad	ahmad	PROPN
gujaf-114	14	2	bello	bello	PROPN
gujaf-114	14	3	dogarawa	dogarawa	PROPN
gujaf-114	14	4	department	department	PROPN
gujaf-114	14	5	of	of	ADP
gujaf-114	14	6	accounting	accounting	NOUN
gujaf-114	14	7	,	,	PUNCT
gujaf-114	14	8	ahmadu	ahmadu	PROPN
gujaf-114	14	9	bello	bello	PROPN
gujaf-114	14	10	university	university	PROPN
gujaf-114	14	11	zaria	zaria	PROPN
gujaf-114	14	12	.	.	PUNCT
gujaf-114	15	1	prof	prof	PROPN
gujaf-114	15	2	.	.	PUNCT
gujaf-114	16	1	yusuf	yusuf	PROPN
gujaf-114	16	2	.	.	PUNCT
gujaf-114	17	1	b.	b.	PROPN
gujaf-114	17	2	rahman	rahman	PROPN
gujaf-114	17	3	department	department	PROPN
gujaf-114	17	4	of	of	ADP
gujaf-114	17	5	accounting	accounting	PROPN
gujaf-114	17	6	,	,	PUNCT
gujaf-114	17	7	lagos	lagos	NOUN
gujaf-114	17	8	state	state	PROPN
gujaf-114	17	9	university	university	PROPN
gujaf-114	17	10	,	,	PUNCT
gujaf-114	17	11	lagos	lagos	NOUN
gujaf-114	17	12	state	state	NOUN
gujaf-114	17	13	.	.	PUNCT
gujaf-114	18	1	prof	prof	PROPN
gujaf-114	18	2	.	.	PUNCT
gujaf-114	19	1	suleiman	suleiman	PROPN
gujaf-114	19	2	a.	a.	PROPN
gujaf-114	19	3	s.	s.	PROPN
gujaf-114	19	4	aruwa	aruwa	PROPN
gujaf-114	19	5	department	department	PROPN
gujaf-114	19	6	of	of	ADP
gujaf-114	19	7	accounting	accounting	PROPN
gujaf-114	19	8	,	,	PUNCT
gujaf-114	19	9	nasarawa	nasarawa	PROPN
gujaf-114	19	10	state	state	PROPN
gujaf-114	19	11	university	university	PROPN
gujaf-114	19	12	,	,	PUNCT
gujaf-114	19	13	keffi	keffi	PROPN
gujaf-114	19	14	,	,	PUNCT
gujaf-114	19	15	nasarawa	nasarawa	PROPN
gujaf-114	19	16	state	state	PROPN
gujaf-114	19	17	.	.	PUNCT
gujaf-114	20	1	prof	prof	PROPN
gujaf-114	20	2	.	.	PUNCT
gujaf-114	21	1	muhammad	muhammad	PROPN
gujaf-114	21	2	junaidu	junaidu	PROPN
gujaf-114	21	3	kurawa	kurawa	PROPN
gujaf-114	21	4	department	department	PROPN
gujaf-114	21	5	of	of	ADP
gujaf-114	21	6	accounting	accounting	PROPN
gujaf-114	21	7	,	,	PUNCT
gujaf-114	21	8	bayero	bayero	PROPN
gujaf-114	21	9	university	university	PROPN
gujaf-114	21	10	kano	kano	PROPN
gujaf-114	21	11	,	,	PUNCT
gujaf-114	21	12	kano	kano	PROPN
gujaf-114	21	13	state	state	PROPN
gujaf-114	21	14	.	.	PUNCT
gujaf-114	22	1	prof	prof	PROPN
gujaf-114	22	2	.	.	PUNCT
gujaf-114	23	1	muhammad	muhammad	PROPN
gujaf-114	23	2	habibu	habibu	ADJ
gujaf-114	23	3	sabari	sabari	PROPN
gujaf-114	23	4	department	department	PROPN
gujaf-114	23	5	of	of	ADP
gujaf-114	23	6	accounting	accounting	NOUN
gujaf-114	23	7	,	,	PUNCT
gujaf-114	23	8	ahmadu	ahmadu	PROPN
gujaf-114	23	9	bello	bello	PROPN
gujaf-114	23	10	university	university	PROPN
gujaf-114	23	11	,	,	PUNCT
gujaf-114	23	12	zaria	zaria	PROPN
gujaf-114	23	13	.	.	PUNCT
gujaf-114	24	1	iv	iv	NUM
gujaf-114	24	2	prof	prof	PROPN
gujaf-114	24	3	.	.	PUNCT
gujaf-114	25	1	okpanachi	okpanachi	PROPN
gujaf-114	25	2	joshua	joshua	PROPN
gujaf-114	25	3	department	department	PROPN
gujaf-114	25	4	of	of	ADP
gujaf-114	25	5	accounting	accounting	NOUN
gujaf-114	25	6	and	and	CCONJ
gujaf-114	25	7	management	management	NOUN
gujaf-114	25	8	,	,	PUNCT
gujaf-114	25	9	nigerian	nigerian	ADJ
gujaf-114	25	10	defence	defence	PROPN
gujaf-114	25	11	academy	academy	PROPN
gujaf-114	25	12	,	,	PUNCT
gujaf-114	25	13	kaduna	kaduna	PROPN
gujaf-114	25	14	.	.	PROPN
gujaf-114	25	15	prof	prof	PROPN
gujaf-114	25	16	.	.	PUNCT
gujaf-114	26	1	hassan	hassan	PROPN
gujaf-114	26	2	ibrahim	ibrahim	PROPN
gujaf-114	26	3	department	department	PROPN
gujaf-114	26	4	of	of	ADP
gujaf-114	26	5	accounting	accounting	PROPN
gujaf-114	26	6	,	,	PUNCT
gujaf-114	26	7	ibb	ibb	NOUN
gujaf-114	26	8	university	university	NOUN
gujaf-114	26	9	,	,	PUNCT
gujaf-114	26	10	lapai	lapai	NOUN
gujaf-114	26	11	,	,	PUNCT
gujaf-114	26	12	niger	niger	NOUN
gujaf-114	26	13	state	state	NOUN
gujaf-114	26	14	.	.	PUNCT
gujaf-114	27	1	prof	prof	PROPN
gujaf-114	27	2	.	.	PUNCT
gujaf-114	28	1	ifeoma	ifeoma	PROPN
gujaf-114	28	2	mary	mary	PROPN
gujaf-114	28	3	okwo	okwo	PROPN
gujaf-114	28	4	department	department	PROPN
gujaf-114	28	5	of	of	ADP
gujaf-114	28	6	accounting	accounting	PROPN
gujaf-114	28	7	,	,	PUNCT
gujaf-114	28	8	enugu	enugu	PROPN
gujaf-114	28	9	state	state	PROPN
gujaf-114	28	10	university	university	PROPN
gujaf-114	28	11	of	of	ADP
gujaf-114	28	12	science	science	NOUN
gujaf-114	28	13	and	and	CCONJ
gujaf-114	28	14	technology	technology	NOUN
gujaf-114	28	15	,	,	PUNCT
gujaf-114	28	16	enugu	enugu	PROPN
gujaf-114	28	17	state	state	PROPN
gujaf-114	28	18	.	.	PUNCT
gujaf-114	29	1	prof	prof	PROPN
gujaf-114	29	2	.	.	PROPN
gujaf-114	30	1	aminu	aminu	PROPN
gujaf-114	30	2	isah	isah	PROPN
gujaf-114	30	3	department	department	PROPN
gujaf-114	30	4	of	of	ADP
gujaf-114	30	5	accounting	accounting	PROPN
gujaf-114	30	6	,	,	PUNCT
gujaf-114	30	7	bayero	bayero	PROPN
gujaf-114	30	8	university	university	PROPN
gujaf-114	30	9	,	,	PUNCT
gujaf-114	30	10	kano	kano	PROPN
gujaf-114	30	11	,	,	PUNCT
gujaf-114	30	12	kano	kano	PROPN
gujaf-114	30	13	state	state	PROPN
gujaf-114	30	14	.	.	PUNCT
gujaf-114	31	1	prof	prof	PROPN
gujaf-114	31	2	.	.	PUNCT
gujaf-114	32	1	ahmadu	ahmadu	PROPN
gujaf-114	32	2	bello	bello	PROPN
gujaf-114	32	3	department	department	PROPN
gujaf-114	32	4	of	of	ADP
gujaf-114	32	5	accounting	accounting	NOUN
gujaf-114	32	6	,	,	PUNCT
gujaf-114	32	7	ahmadu	ahmadu	PROPN
gujaf-114	32	8	bello	bello	PROPN
gujaf-114	32	9	university	university	PROPN
gujaf-114	32	10	,	,	PUNCT
gujaf-114	32	11	zaria	zaria	PROPN
gujaf-114	32	12	.	.	PUNCT
gujaf-114	33	1	prof	prof	PROPN
gujaf-114	33	2	.	.	PUNCT
gujaf-114	34	1	musa	musa	PROPN
gujaf-114	34	2	yelwa	yelwa	PROPN
gujaf-114	34	3	abubakar	abubakar	PROPN
gujaf-114	34	4	department	department	PROPN
gujaf-114	34	5	of	of	ADP
gujaf-114	34	6	accounting	accounting	PROPN
gujaf-114	34	7	,	,	PUNCT
gujaf-114	34	8	usmanu	usmanu	PROPN
gujaf-114	34	9	danfodiyo	danfodiyo	PROPN
gujaf-114	34	10	university	university	PROPN
gujaf-114	34	11	,	,	PUNCT
gujaf-114	34	12	sokoto	sokoto	PROPN
gujaf-114	34	13	state	state	PROPN
gujaf-114	34	14	.	.	PUNCT
gujaf-114	35	1	dr	dr	PROPN
gujaf-114	35	2	.	.	PROPN
gujaf-114	35	3	salisu	salisu	PROPN
gujaf-114	35	4	abubakar	abubakar	PROPN
gujaf-114	35	5	department	department	PROPN
gujaf-114	35	6	of	of	ADP
gujaf-114	35	7	accounting	accounting	NOUN
gujaf-114	35	8	,	,	PUNCT
gujaf-114	35	9	ahmadu	ahmadu	PROPN
gujaf-114	35	10	bello	bello	PROPN
gujaf-114	35	11	university	university	PROPN
gujaf-114	35	12	zaria	zaria	PROPN
gujaf-114	35	13	,	,	PUNCT
gujaf-114	35	14	kaduna	kaduna	PROPN
gujaf-114	35	15	state	state	PROPN
gujaf-114	35	16	.	.	PUNCT
gujaf-114	36	1	dr	dr	PROPN
gujaf-114	36	2	.	.	PROPN
gujaf-114	36	3	isaq	isaq	PROPN
gujaf-114	36	4	alhaji	alhaji	PROPN
gujaf-114	36	5	samaila	samaila	PROPN
gujaf-114	36	6	department	department	PROPN
gujaf-114	36	7	of	of	ADP
gujaf-114	36	8	accounting	accounting	PROPN
gujaf-114	36	9	,	,	PUNCT
gujaf-114	36	10	bayero	bayero	PROPN
gujaf-114	36	11	university	university	NOUN
gujaf-114	36	12	,	,	PUNCT
gujaf-114	36	13	kano	kano	PROPN
gujaf-114	36	14	state	state	PROPN
gujaf-114	36	15	.	.	PUNCT
gujaf-114	37	1	dr	dr	PROPN
gujaf-114	37	2	.	.	PROPN
gujaf-114	37	3	fatima	fatima	PROPN
gujaf-114	37	4	alfa	alfa	PROPN
gujaf-114	37	5	department	department	PROPN
gujaf-114	37	6	of	of	ADP
gujaf-114	37	7	accounting	accounting	PROPN
gujaf-114	37	8	,	,	PUNCT
gujaf-114	37	9	university	university	NOUN
gujaf-114	37	10	of	of	ADP
gujaf-114	37	11	maiduguri	maiduguri	PROPN
gujaf-114	37	12	,	,	PUNCT
gujaf-114	37	13	borno	borno	PROPN
gujaf-114	37	14	state	state	PROPN
gujaf-114	37	15	.	.	PUNCT
gujaf-114	38	1	dr	dr	PROPN
gujaf-114	38	2	.	.	PROPN
gujaf-114	38	3	sunusi	sunusi	PROPN
gujaf-114	38	4	sa'ad	sa'ad	PROPN
gujaf-114	38	5	ahmad	ahmad	PROPN
gujaf-114	38	6	department	department	PROPN
gujaf-114	38	7	of	of	ADP
gujaf-114	38	8	accounting	accounting	PROPN
gujaf-114	38	9	,	,	PUNCT
gujaf-114	38	10	federal	federal	ADJ
gujaf-114	38	11	university	university	NOUN
gujaf-114	38	12	dutse	dutse	NOUN
gujaf-114	38	13	,	,	PUNCT
gujaf-114	38	14	jigawa	jigawa	PROPN
gujaf-114	38	15	state	state	PROPN
gujaf-114	38	16	.	.	PUNCT
gujaf-114	39	1	dr	dr	PROPN
gujaf-114	39	2	.	.	PROPN
gujaf-114	39	3	nasiru	nasiru	PROPN
gujaf-114	39	4	a.	a.	PROPN
gujaf-114	39	5	ka’oje	ka’oje	PROPN
gujaf-114	39	6	department	department	PROPN
gujaf-114	39	7	of	of	ADP
gujaf-114	39	8	accounting	accounting	PROPN
gujaf-114	39	9	,	,	PUNCT
gujaf-114	39	10	usmanu	usmanu	PROPN
gujaf-114	39	11	danfodiyo	danfodiyo	PROPN
gujaf-114	39	12	university	university	PROPN
gujaf-114	39	13	sokoto	sokoto	PROPN
gujaf-114	39	14	state	state	PROPN
gujaf-114	39	15	.	.	PUNCT
gujaf-114	40	1	dr	dr	PROPN
gujaf-114	40	2	.	.	PROPN
gujaf-114	40	3	aminu	aminu	PROPN
gujaf-114	40	4	abdullahi	abdullahi	PROPN
gujaf-114	40	5	department	department	PROPN
gujaf-114	40	6	of	of	ADP
gujaf-114	40	7	accounting	accounting	PROPN
gujaf-114	40	8	,	,	PUNCT
gujaf-114	40	9	usmanu	usmanu	PROPN
gujaf-114	40	10	danfodiyo	danfodiyo	PROPN
gujaf-114	40	11	university	university	PROPN
gujaf-114	40	12	sokoto	sokoto	PROPN
gujaf-114	40	13	,	,	PUNCT
gujaf-114	40	14	state	state	PROPN
gujaf-114	40	15	.	.	PUNCT
gujaf-114	41	1	dr	dr	PROPN
gujaf-114	41	2	.	.	PROPN
gujaf-114	41	3	onipe	onipe	PROPN
gujaf-114	41	4	adebenege	adebenege	PROPN
gujaf-114	41	5	yahaya	yahaya	PROPN
gujaf-114	41	6	department	department	PROPN
gujaf-114	41	7	of	of	ADP
gujaf-114	41	8	accounting	accounting	PROPN
gujaf-114	41	9	,	,	PUNCT
gujaf-114	41	10	nigerian	nigerian	ADJ
gujaf-114	41	11	defence	defence	PROPN
gujaf-114	41	12	academy	academy	PROPN
gujaf-114	41	13	,	,	PUNCT
gujaf-114	41	14	kaduna	kaduna	PROPN
gujaf-114	41	15	state	state	PROPN
gujaf-114	41	16	.	.	PUNCT
gujaf-114	42	1	dr	dr	PROPN
gujaf-114	42	2	.	.	PROPN
gujaf-114	42	3	saidu	saidu	PROPN
gujaf-114	42	4	adamu	adamu	PROPN
gujaf-114	42	5	department	department	PROPN
gujaf-114	42	6	of	of	ADP
gujaf-114	42	7	accounting	accounting	PROPN
gujaf-114	42	8	,	,	PUNCT
gujaf-114	42	9	federal	federal	ADJ
gujaf-114	42	10	university	university	PROPN
gujaf-114	42	11	of	of	ADP
gujaf-114	42	12	kashere	kashere	PROPN
gujaf-114	42	13	,	,	PUNCT
gujaf-114	42	14	gombe	gombe	ADJ
gujaf-114	42	15	state	state	NOUN
gujaf-114	42	16	.	.	PUNCT
gujaf-114	43	1	dr	dr	PROPN
gujaf-114	43	2	.	.	PROPN
gujaf-114	43	3	nasiru	nasiru	PROPN
gujaf-114	43	4	yunusa	yunusa	PROPN
gujaf-114	43	5	department	department	PROPN
gujaf-114	43	6	of	of	ADP
gujaf-114	43	7	accounting	accounting	NOUN
gujaf-114	43	8	,	,	PUNCT
gujaf-114	43	9	ahmadu	ahmadu	PROPN
gujaf-114	43	10	bello	bello	PROPN
gujaf-114	43	11	university	university	PROPN
gujaf-114	43	12	zaria	zaria	PROPN
gujaf-114	43	13	.	.	PUNCT
gujaf-114	44	1	dr	dr	PROPN
gujaf-114	44	2	.	.	PROPN
gujaf-114	44	3	aisha	aisha	PROPN
gujaf-114	44	4	nuhu	nuhu	PROPN
gujaf-114	44	5	muhammad	muhammad	PROPN
gujaf-114	44	6	department	department	PROPN
gujaf-114	44	7	of	of	ADP
gujaf-114	44	8	accounting	accounting	PROPN
gujaf-114	44	9	,	,	PUNCT
gujaf-114	44	10	ahmadu	ahmadu	PROPN
gujaf-114	44	11	bello	bello	PROPN
gujaf-114	44	12	university	university	PROPN
gujaf-114	44	13	zaria	zaria	PROPN
gujaf-114	44	14	.	.	PUNCT
gujaf-114	45	1	dr	dr	PROPN
gujaf-114	45	2	.	.	PROPN
gujaf-114	45	3	lawal	lawal	PROPN
gujaf-114	45	4	muhammad	muhammad	PROPN
gujaf-114	45	5	department	department	PROPN
gujaf-114	45	6	of	of	ADP
gujaf-114	45	7	accounting	accounting	PROPN
gujaf-114	45	8	,	,	PUNCT
gujaf-114	45	9	ahmadu	ahmadu	PROPN
gujaf-114	45	10	bello	bello	PROPN
gujaf-114	45	11	university	university	PROPN
gujaf-114	45	12	zaria	zaria	PROPN
gujaf-114	45	13	.	.	PROPN
gujaf-114	46	1	v	v	PROPN
gujaf-114	46	2	dr	dr	PROPN
gujaf-114	46	3	.	.	PROPN
gujaf-114	46	4	farouk	farouk	PROPN
gujaf-114	46	5	adeza	adeza	PROPN
gujaf-114	46	6	school	school	NOUN
gujaf-114	46	7	of	of	ADP
gujaf-114	46	8	business	business	NOUN
gujaf-114	46	9	and	and	CCONJ
gujaf-114	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-114	46	11	,	,	PUNCT
gujaf-114	46	12	american	american	PROPN
gujaf-114	46	13	university	university	PROPN
gujaf-114	46	14	of	of	ADP
gujaf-114	46	15	nigeria	nigeria	PROPN
gujaf-114	46	16	,	,	PUNCT
gujaf-114	46	17	yola	yola	PROPN
gujaf-114	46	18	.	.	PUNCT
gujaf-114	47	1	dr	dr	PROPN
gujaf-114	47	2	.	.	PROPN
gujaf-114	47	3	bashir	bashir	PROPN
gujaf-114	47	4	umar	umar	PROPN
gujaf-114	47	5	farouk	farouk	PROPN
gujaf-114	47	6	department	department	PROPN
gujaf-114	47	7	of	of	ADP
gujaf-114	47	8	economics	economic	NOUN
gujaf-114	47	9	,	,	PUNCT
gujaf-114	47	10	federal	federal	ADJ
gujaf-114	47	11	university	university	NOUN
gujaf-114	47	12	gusau	gusau	PROPN
gujaf-114	47	13	,	,	PUNCT
gujaf-114	47	14	zamfara	zamfara	PROPN
gujaf-114	47	15	state	state	PROPN
gujaf-114	47	16	.	.	PUNCT
gujaf-114	48	1	dr	dr	PROPN
gujaf-114	48	2	emmanuel	emmanuel	PROPN
gujaf-114	48	3	omokhuale	omokhuale	PROPN
gujaf-114	48	4	department	department	PROPN
gujaf-114	48	5	of	of	ADP
gujaf-114	48	6	mathematics	mathematics	PROPN
gujaf-114	48	7	,	,	PUNCT
gujaf-114	48	8	federal	federal	ADJ
gujaf-114	48	9	university	university	NOUN
gujaf-114	48	10	gusau	gusau	NOUN
gujaf-114	48	11	,	,	PUNCT
gujaf-114	48	12	zamfara	zamfara	PROPN
gujaf-114	48	13	.	.	PUNCT
gujaf-114	49	1	state	state	PROPN
gujaf-114	49	2	advisory	advisory	PROPN
gujaf-114	49	3	board	board	NOUN
gujaf-114	49	4	members	members	PROPN
gujaf-114	49	5	prof	prof	PROPN
gujaf-114	49	6	.	.	PUNCT
gujaf-114	50	1	kabiru	kabiru	PROPN
gujaf-114	50	2	isah	isah	PROPN
gujaf-114	50	3	dandago	dandago	PROPN
gujaf-114	50	4	,	,	PUNCT
gujaf-114	50	5	bayero	bayero	PROPN
gujaf-114	50	6	university	university	PROPN
gujaf-114	50	7	kano	kano	PROPN
gujaf-114	50	8	,	,	PUNCT
gujaf-114	50	9	kano	kano	PROPN
gujaf-114	50	10	state	state	PROPN
gujaf-114	50	11	.	.	PUNCT
gujaf-114	51	1	prof	prof	PROPN
gujaf-114	51	2	a	a	DET
gujaf-114	51	3	m	m	NOUN
gujaf-114	51	4	bashir	bashir	NOUN
gujaf-114	51	5	,	,	PUNCT
gujaf-114	51	6	usmanu	usmanu	PROPN
gujaf-114	51	7	danfodiyo	danfodiyo	PROPN
gujaf-114	51	8	university	university	PROPN
gujaf-114	51	9	sokoto	sokoto	PROPN
gujaf-114	51	10	,	,	PUNCT
gujaf-114	51	11	sokoto	sokoto	PROPN
gujaf-114	51	12	state	state	PROPN
gujaf-114	51	13	.	.	PUNCT
gujaf-114	52	1	prof	prof	PROPN
gujaf-114	52	2	.	.	PUNCT
gujaf-114	53	1	muhammad	muhammad	PROPN
gujaf-114	53	2	tanko	tanko	PROPN
gujaf-114	53	3	,	,	PUNCT
gujaf-114	53	4	kaduna	kaduna	PROPN
gujaf-114	53	5	state	state	PROPN
gujaf-114	53	6	university	university	PROPN
gujaf-114	53	7	,	,	PUNCT
gujaf-114	53	8	kaduna	kaduna	PROPN
gujaf-114	53	9	.	.	PROPN
gujaf-114	53	10	prof	prof	PROPN
gujaf-114	53	11	.	.	PUNCT
gujaf-114	53	12	bayero	bayero	PROPN
gujaf-114	54	1	a	a	DET
gujaf-114	54	2	m	m	NOUN
gujaf-114	54	3	sabir	sabir	NOUN
gujaf-114	54	4	,	,	PUNCT
gujaf-114	54	5	usmanu	usmanu	PROPN
gujaf-114	54	6	danfodiyo	danfodiyo	PROPN
gujaf-114	54	7	university	university	PROPN
gujaf-114	54	8	sokoto	sokoto	PROPN
gujaf-114	54	9	,	,	PUNCT
gujaf-114	54	10	sokoto	sokoto	PROPN
gujaf-114	54	11	state	state	PROPN
gujaf-114	54	12	.	.	PUNCT
gujaf-114	55	1	prof	prof	PROPN
gujaf-114	55	2	.	.	PUNCT
gujaf-114	56	1	aliyu	aliyu	PROPN
gujaf-114	56	2	sulaiman	sulaiman	PROPN
gujaf-114	56	3	kantudu	kantudu	PROPN
gujaf-114	56	4	,	,	PUNCT
gujaf-114	56	5	bayero	bayero	PROPN
gujaf-114	56	6	university	university	PROPN
gujaf-114	56	7	kano	kano	PROPN
gujaf-114	56	8	,	,	PUNCT
gujaf-114	56	9	kano	kano	PROPN
gujaf-114	56	10	state	state	PROPN
gujaf-114	56	11	.	.	PUNCT
gujaf-114	57	1	editorial	editorial	PROPN
gujaf-114	57	2	secretary	secretary	PROPN
gujaf-114	57	3	usman	usman	PROPN
gujaf-114	57	4	muhammad	muhammad	PROPN
gujaf-114	57	5	adam	adam	PROPN
gujaf-114	57	6	department	department	PROPN
gujaf-114	57	7	of	of	ADP
gujaf-114	57	8	accounting	accounting	NOUN
gujaf-114	57	9	and	and	CCONJ
gujaf-114	57	10	finance	finance	NOUN
gujaf-114	57	11	,	,	PUNCT
gujaf-114	57	12	federal	federal	ADJ
gujaf-114	57	13	university	university	NOUN
gujaf-114	57	14	gusau	gusau	PROPN
gujaf-114	57	15	,	,	PUNCT
gujaf-114	57	16	zamfara	zamfara	PROPN
gujaf-114	57	17	state	state	PROPN
gujaf-114	57	18	.	.	PUNCT
gujaf-114	58	1	vi	vi	NOUN
gujaf-114	58	2	call	call	NOUN
gujaf-114	58	3	for	for	ADP
gujaf-114	58	4	papers	paper	NOUN
gujaf-114	58	5	the	the	DET
gujaf-114	58	6	editorial	editorial	ADJ
gujaf-114	58	7	board	board	NOUN
gujaf-114	58	8	of	of	ADP
gujaf-114	58	9	gusau	gusau	PROPN
gujaf-114	58	10	journal	journal	PROPN
gujaf-114	58	11	of	of	ADP
gujaf-114	58	12	accounting	accounting	NOUN
gujaf-114	58	13	and	and	CCONJ
gujaf-114	58	14	finance	finance	NOUN
gujaf-114	58	15	(	(	PUNCT
gujaf-114	58	16	gujaf	gujaf	NOUN
gujaf-114	58	17	)	)	PUNCT
gujaf-114	58	18	is	be	AUX
gujaf-114	58	19	hereby	hereby	ADV
gujaf-114	58	20	inviting	invite	VERB
gujaf-114	58	21	authors	author	NOUN
gujaf-114	58	22	to	to	PART
gujaf-114	58	23	submit	submit	VERB
gujaf-114	58	24	their	their	PRON
gujaf-114	58	25	unpublished	unpublished	ADJ
gujaf-114	58	26	manuscript	manuscript	NOUN
gujaf-114	58	27	for	for	ADP
gujaf-114	58	28	publication	publication	NOUN
gujaf-114	58	29	.	.	PUNCT
gujaf-114	59	1	the	the	DET
gujaf-114	59	2	journal	journal	NOUN
gujaf-114	59	3	is	be	AUX
gujaf-114	59	4	published	publish	VERB
gujaf-114	59	5	in	in	ADP
gujaf-114	59	6	two	two	NUM
gujaf-114	59	7	issues	issue	NOUN
gujaf-114	59	8	of	of	ADP
gujaf-114	59	9	april	april	PROPN
gujaf-114	59	10	and	and	CCONJ
gujaf-114	59	11	october	october	PROPN
gujaf-114	59	12	annually	annually	ADV
gujaf-114	59	13	.	.	PUNCT
gujaf-114	60	1	gujaf	gujaf	NOUN
gujaf-114	60	2	is	be	AUX
gujaf-114	60	3	a	a	DET
gujaf-114	60	4	double	double	ADJ
gujaf-114	60	5	-	-	PUNCT
gujaf-114	60	6	blind	blind	ADJ
gujaf-114	60	7	peer	peer	NOUN
gujaf-114	60	8	reviewed	review	VERB
gujaf-114	60	9	journal	journal	NOUN
gujaf-114	60	10	published	publish	VERB
gujaf-114	60	11	by	by	ADP
gujaf-114	60	12	the	the	DET
gujaf-114	60	13	department	department	NOUN
gujaf-114	60	14	of	of	ADP
gujaf-114	60	15	accounting	accounting	NOUN
gujaf-114	60	16	and	and	CCONJ
gujaf-114	60	17	finance	finance	NOUN
gujaf-114	60	18	,	,	PUNCT
gujaf-114	60	19	faculty	faculty	NOUN
gujaf-114	60	20	of	of	ADP
gujaf-114	60	21	management	management	NOUN
gujaf-114	60	22	and	and	CCONJ
gujaf-114	60	23	social	social	ADJ
gujaf-114	60	24	sciences	science	NOUN
gujaf-114	60	25	,	,	PUNCT
gujaf-114	60	26	federal	federal	ADJ
gujaf-114	60	27	university	university	NOUN
gujaf-114	60	28	gusau	gusau	NOUN
gujaf-114	60	29	,	,	PUNCT
gujaf-114	60	30	zamfara	zamfara	PROPN
gujaf-114	60	31	state	state	PROPN
gujaf-114	60	32	nigeria	nigeria	PROPN
gujaf-114	60	33	the	the	DET
gujaf-114	60	34	journal	journal	PROPN
gujaf-114	60	35	accepts	accept	VERB
gujaf-114	60	36	papers	paper	NOUN
gujaf-114	60	37	in	in	ADP
gujaf-114	60	38	all	all	DET
gujaf-114	60	39	areas	area	NOUN
gujaf-114	60	40	of	of	ADP
gujaf-114	60	41	accounting	accounting	NOUN
gujaf-114	60	42	and	and	CCONJ
gujaf-114	60	43	finance	finance	NOUN
gujaf-114	60	44	for	for	ADP
gujaf-114	60	45	publication	publication	NOUN
gujaf-114	60	46	which	which	PRON
gujaf-114	60	47	include	include	VERB
gujaf-114	60	48	:	:	PUNCT
gujaf-114	60	49	accounting	accounting	NOUN
gujaf-114	60	50	standards	standard	NOUN
gujaf-114	60	51	,	,	PUNCT
gujaf-114	60	52	accounting	account	VERB
gujaf-114	60	53	information	information	NOUN
gujaf-114	60	54	system	system	NOUN
gujaf-114	60	55	,	,	PUNCT
gujaf-114	60	56	financial	financial	ADJ
gujaf-114	60	57	reporting	reporting	NOUN
gujaf-114	60	58	,	,	PUNCT
gujaf-114	60	59	earnings	earning	NOUN
gujaf-114	60	60	management	management	NOUN
gujaf-114	60	61	,	,	PUNCT
gujaf-114	60	62	,	,	PUNCT
gujaf-114	60	63	auditing	auditing	NOUN
gujaf-114	60	64	and	and	CCONJ
gujaf-114	60	65	investigation	investigation	NOUN
gujaf-114	60	66	,	,	PUNCT
gujaf-114	60	67	auditing	auditing	NOUN
gujaf-114	60	68	and	and	CCONJ
gujaf-114	60	69	standards	standard	NOUN
gujaf-114	60	70	,	,	PUNCT
gujaf-114	60	71	public	public	ADJ
gujaf-114	60	72	sector	sector	NOUN
gujaf-114	60	73	accounting	accounting	NOUN
gujaf-114	60	74	and	and	CCONJ
gujaf-114	60	75	auditing	auditing	NOUN
gujaf-114	60	76	,	,	PUNCT
gujaf-114	60	77	taxation	taxation	NOUN
gujaf-114	60	78	and	and	CCONJ
gujaf-114	60	79	revenue	revenue	NOUN
gujaf-114	60	80	administration	administration	NOUN
gujaf-114	60	81	,	,	PUNCT
gujaf-114	60	82	corporate	corporate	ADJ
gujaf-114	60	83	governance	governance	NOUN
gujaf-114	60	84	issues	issue	NOUN
gujaf-114	60	85	,	,	PUNCT
gujaf-114	60	86	corporate	corporate	ADJ
gujaf-114	60	87	social	social	ADJ
gujaf-114	60	88	responsibility	responsibility	NOUN
gujaf-114	60	89	,	,	PUNCT
gujaf-114	60	90	sustainability	sustainability	NOUN
gujaf-114	60	91	and	and	CCONJ
gujaf-114	60	92	environmental	environmental	ADJ
gujaf-114	60	93	reporting	reporting	NOUN
gujaf-114	60	94	issue	issue	NOUN
gujaf-114	60	95	,	,	PUNCT
gujaf-114	60	96	information	information	NOUN
gujaf-114	60	97	and	and	CCONJ
gujaf-114	60	98	communication	communication	NOUN
gujaf-114	60	99	technology	technology	NOUN
gujaf-114	60	100	issues	issue	NOUN
gujaf-114	60	101	,	,	PUNCT
gujaf-114	60	102	bankruptcy	bankruptcy	NOUN
gujaf-114	60	103	prediction	prediction	NOUN
gujaf-114	60	104	,	,	PUNCT
gujaf-114	60	105	corporate	corporate	ADJ
gujaf-114	60	106	finance	finance	NOUN
gujaf-114	60	107	,	,	PUNCT
gujaf-114	60	108	personal	personal	ADJ
gujaf-114	60	109	finance	finance	NOUN
gujaf-114	60	110	,	,	PUNCT
gujaf-114	60	111	merger	merger	NOUN
gujaf-114	60	112	and	and	CCONJ
gujaf-114	60	113	acquisitions	acquisition	NOUN
gujaf-114	60	114	,	,	PUNCT
gujaf-114	60	115	capital	capital	NOUN
gujaf-114	60	116	structure	structure	NOUN
gujaf-114	60	117	,	,	PUNCT
gujaf-114	60	118	working	work	VERB
gujaf-114	60	119	capital	capital	NOUN
gujaf-114	60	120	management	management	NOUN
gujaf-114	60	121	,	,	PUNCT
gujaf-114	60	122	enterprises	enterprise	NOUN
gujaf-114	60	123	risk	risk	NOUN
gujaf-114	60	124	management	management	NOUN
gujaf-114	60	125	,	,	PUNCT
gujaf-114	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-114	60	127	,	,	PUNCT
gujaf-114	60	128	international	international	ADJ
gujaf-114	60	129	business	business	NOUN
gujaf-114	60	130	accounting	accounting	NOUN
gujaf-114	60	131	and	and	CCONJ
gujaf-114	60	132	finance	finance	NOUN
gujaf-114	60	133	,	,	PUNCT
gujaf-114	60	134	banking	banking	NOUN
gujaf-114	60	135	crises	crisis	NOUN
gujaf-114	60	136	,	,	PUNCT
gujaf-114	60	137	bank	bank	NOUN
gujaf-114	60	138	’s	’s	PART
gujaf-114	60	139	profitability	profitability	NOUN
gujaf-114	60	140	,	,	PUNCT
gujaf-114	60	141	risk	risk	NOUN
gujaf-114	60	142	and	and	CCONJ
gujaf-114	60	143	insurance	insurance	NOUN
gujaf-114	60	144	issue	issue	NOUN
gujaf-114	60	145	,	,	PUNCT
gujaf-114	60	146	islamic	islamic	ADJ
gujaf-114	60	147	finance	finance	NOUN
gujaf-114	60	148	,	,	PUNCT
gujaf-114	60	149	conventional	conventional	ADJ
gujaf-114	60	150	and	and	CCONJ
gujaf-114	60	151	islamic	islamic	ADJ
gujaf-114	60	152	banks	bank	NOUN
gujaf-114	60	153	and	and	CCONJ
gujaf-114	60	154	so	so	ADV
gujaf-114	60	155	forth	forth	ADV
gujaf-114	60	156	.	.	PUNCT
gujaf-114	61	1	guidelines	guideline	NOUN
gujaf-114	61	2	for	for	ADP
gujaf-114	61	3	submission	submission	NOUN
gujaf-114	61	4	and	and	CCONJ
gujaf-114	61	5	manuscript	manuscript	NOUN
gujaf-114	61	6	format	format	VERB
gujaf-114	61	7	the	the	DET
gujaf-114	61	8	submission	submission	NOUN
gujaf-114	61	9	language	language	NOUN
gujaf-114	61	10	is	be	AUX
gujaf-114	61	11	english	english	PROPN
gujaf-114	61	12	and	and	CCONJ
gujaf-114	61	13	must	must	AUX
gujaf-114	61	14	be	be	AUX
gujaf-114	61	15	a	a	DET
gujaf-114	61	16	well	well	ADV
gujaf-114	61	17	-	-	PUNCT
gujaf-114	61	18	researched	research	VERB
gujaf-114	61	19	original	original	ADJ
gujaf-114	61	20	manuscript	manuscript	NOUN
gujaf-114	61	21	that	that	PRON
gujaf-114	61	22	has	have	AUX
gujaf-114	61	23	not	not	PART
gujaf-114	61	24	previously	previously	ADV
gujaf-114	61	25	been	be	AUX
gujaf-114	61	26	submitted	submit	VERB
gujaf-114	61	27	elsewhere	elsewhere	ADV
gujaf-114	61	28	for	for	ADP
gujaf-114	61	29	publication	publication	NOUN
gujaf-114	61	30	.	.	PUNCT
gujaf-114	62	1	the	the	DET
gujaf-114	62	2	paper	paper	NOUN
gujaf-114	62	3	should	should	AUX
gujaf-114	62	4	not	not	PART
gujaf-114	62	5	exceed	exceed	VERB
gujaf-114	62	6	more	more	ADJ
gujaf-114	62	7	than	than	ADP
gujaf-114	62	8	15	15	NUM
gujaf-114	62	9	pages	page	NOUN
gujaf-114	62	10	on	on	ADP
gujaf-114	62	11	a4	a4	NOUN
gujaf-114	62	12	type	type	NOUN
gujaf-114	62	13	paper	paper	NOUN
gujaf-114	62	14	in	in	ADP
gujaf-114	62	15	ms	ms	ADJ
gujaf-114	62	16	-	-	PUNCT
gujaf-114	62	17	word	word	NOUN
gujaf-114	62	18	format	format	NOUN
gujaf-114	62	19	,	,	PUNCT
gujaf-114	62	20	1.5	1.5	NUM
gujaf-114	62	21	-	-	PUNCT
gujaf-114	62	22	line	line	NOUN
gujaf-114	62	23	spacing	spacing	NOUN
gujaf-114	62	24	,	,	PUNCT
gujaf-114	62	25	12	12	NUM
gujaf-114	62	26	font	font	NOUN
gujaf-114	62	27	size	size	NOUN
gujaf-114	62	28	in	in	ADP
gujaf-114	62	29	times	time	NOUN
gujaf-114	62	30	new	new	ADJ
gujaf-114	62	31	roman	roman	NOUN
gujaf-114	62	32	.	.	PUNCT
gujaf-114	63	1	manuscript	manuscript	NOUN
gujaf-114	63	2	should	should	AUX
gujaf-114	63	3	be	be	AUX
gujaf-114	63	4	tested	test	VERB
gujaf-114	63	5	for	for	ADP
gujaf-114	63	6	plagiarism	plagiarism	NOUN
gujaf-114	63	7	before	before	ADP
gujaf-114	63	8	submission	submission	NOUN
gujaf-114	63	9	,	,	PUNCT
gujaf-114	63	10	as	as	SCONJ
gujaf-114	63	11	the	the	DET
gujaf-114	63	12	maximum	maximum	ADJ
gujaf-114	63	13	similarity	similarity	NOUN
gujaf-114	63	14	index	index	NOUN
gujaf-114	63	15	acceptable	acceptable	ADJ
gujaf-114	63	16	by	by	ADP
gujaf-114	63	17	gujaf	gujaf	NOUN
gujaf-114	63	18	is	be	AUX
gujaf-114	63	19	25	25	NUM
gujaf-114	63	20	percent	percent	NOUN
gujaf-114	63	21	.	.	PUNCT
gujaf-114	64	1	furthermore	furthermore	ADV
gujaf-114	64	2	,	,	PUNCT
gujaf-114	64	3	the	the	DET
gujaf-114	64	4	length	length	NOUN
gujaf-114	64	5	of	of	ADP
gujaf-114	64	6	a	a	DET
gujaf-114	64	7	complete	complete	ADJ
gujaf-114	64	8	article	article	NOUN
gujaf-114	64	9	should	should	AUX
gujaf-114	64	10	not	not	PART
gujaf-114	64	11	exceed	exceed	VERB
gujaf-114	64	12	5000	5000	NUM
gujaf-114	64	13	words	word	NOUN
gujaf-114	64	14	including	include	VERB
gujaf-114	64	15	an	an	DET
gujaf-114	64	16	abstract	abstract	NOUN
gujaf-114	64	17	of	of	ADP
gujaf-114	64	18	not	not	PART
gujaf-114	64	19	more	more	ADJ
gujaf-114	64	20	than	than	ADP
gujaf-114	64	21	250	250	NUM
gujaf-114	64	22	words	word	NOUN
gujaf-114	64	23	with	with	ADP
gujaf-114	64	24	a	a	DET
gujaf-114	64	25	minimum	minimum	NOUN
gujaf-114	64	26	of	of	ADP
gujaf-114	64	27	four	four	NUM
gujaf-114	64	28	key	key	ADJ
gujaf-114	64	29	words	word	NOUN
gujaf-114	64	30	immediately	immediately	ADV
gujaf-114	64	31	after	after	ADP
gujaf-114	64	32	the	the	DET
gujaf-114	64	33	abstract	abstract	NOUN
gujaf-114	64	34	.	.	PUNCT
gujaf-114	65	1	all	all	DET
gujaf-114	65	2	references	reference	NOUN
gujaf-114	65	3	including	include	VERB
gujaf-114	65	4	in	in	ADP
gujaf-114	65	5	text	text	NOUN
gujaf-114	65	6	citation	citation	NOUN
gujaf-114	65	7	and	and	CCONJ
gujaf-114	65	8	reference	reference	NOUN
gujaf-114	65	9	list	list	NOUN
gujaf-114	65	10	,	,	PUNCT
gujaf-114	65	11	tables	table	NOUN
gujaf-114	65	12	and	and	CCONJ
gujaf-114	65	13	figures	figure	NOUN
gujaf-114	65	14	should	should	AUX
gujaf-114	65	15	be	be	AUX
gujaf-114	65	16	in	in	ADP
gujaf-114	65	17	line	line	NOUN
gujaf-114	65	18	with	with	ADP
gujaf-114	65	19	apa	apa	PROPN
gujaf-114	65	20	7	7	NUM
gujaf-114	65	21	th	th	X
gujaf-114	65	22	edition	edition	NOUN
gujaf-114	65	23	publication	publication	NOUN
gujaf-114	65	24	manual	manual	NOUN
gujaf-114	65	25	.	.	PUNCT
gujaf-114	66	1	finally	finally	ADV
gujaf-114	66	2	,	,	PUNCT
gujaf-114	66	3	manuscript	manuscript	NOUN
gujaf-114	66	4	should	should	AUX
gujaf-114	66	5	be	be	AUX
gujaf-114	66	6	send	send	VERB
gujaf-114	66	7	to	to	ADP
gujaf-114	66	8	our	our	PRON
gujaf-114	66	9	email	email	NOUN
gujaf-114	66	10	address	address	NOUN
gujaf-114	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-114	66	12	and	and	CCONJ
gujaf-114	66	13	a	a	DET
gujaf-114	66	14	copy	copy	NOUN
gujaf-114	66	15	to	to	ADP
gujaf-114	66	16	our	our	PRON
gujaf-114	66	17	website	website	NOUN
gujaf-114	66	18	on	on	ADP
gujaf-114	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-114	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-114	66	21	vii	vii	PROPN
gujaf-114	66	22	publication	publication	NOUN
gujaf-114	66	23	procedure	procedure	NOUN
gujaf-114	66	24	after	after	ADP
gujaf-114	66	25	receiving	receive	VERB
gujaf-114	66	26	a	a	DET
gujaf-114	66	27	manuscript	manuscript	NOUN
gujaf-114	66	28	that	that	PRON
gujaf-114	66	29	is	be	AUX
gujaf-114	66	30	within	within	ADP
gujaf-114	66	31	the	the	DET
gujaf-114	66	32	similarity	similarity	NOUN
gujaf-114	66	33	index	index	NOUN
gujaf-114	66	34	threshold	threshold	NOUN
gujaf-114	66	35	,	,	PUNCT
gujaf-114	66	36	a	a	DET
gujaf-114	66	37	confirmation	confirmation	NOUN
gujaf-114	66	38	email	email	NOUN
gujaf-114	66	39	will	will	AUX
gujaf-114	66	40	be	be	AUX
gujaf-114	66	41	send	send	VERB
gujaf-114	66	42	together	together	ADV
gujaf-114	66	43	with	with	ADP
gujaf-114	66	44	a	a	DET
gujaf-114	66	45	request	request	NOUN
gujaf-114	66	46	to	to	PART
gujaf-114	66	47	pay	pay	VERB
gujaf-114	66	48	a	a	DET
gujaf-114	66	49	review	review	NOUN
gujaf-114	66	50	proceeding	proceeding	NOUN
gujaf-114	66	51	fee	fee	NOUN
gujaf-114	66	52	.	.	PUNCT
gujaf-114	67	1	at	at	ADP
gujaf-114	67	2	this	this	DET
gujaf-114	67	3	point	point	NOUN
gujaf-114	67	4	,	,	PUNCT
gujaf-114	67	5	the	the	DET
gujaf-114	67	6	editorial	editorial	ADJ
gujaf-114	67	7	board	board	NOUN
gujaf-114	67	8	will	will	AUX
gujaf-114	67	9	take	take	VERB
gujaf-114	67	10	a	a	DET
gujaf-114	67	11	decision	decision	NOUN
gujaf-114	67	12	on	on	ADP
gujaf-114	67	13	accepting	accept	VERB
gujaf-114	67	14	,	,	PUNCT
gujaf-114	67	15	rejecting	reject	VERB
gujaf-114	67	16	or	or	CCONJ
gujaf-114	67	17	making	make	VERB
gujaf-114	67	18	a	a	DET
gujaf-114	67	19	resubmission	resubmission	NOUN
gujaf-114	67	20	of	of	ADP
gujaf-114	67	21	the	the	DET
gujaf-114	67	22	manuscript	manuscript	NOUN
gujaf-114	67	23	based	base	VERB
gujaf-114	67	24	on	on	ADP
gujaf-114	67	25	the	the	DET
gujaf-114	67	26	outcome	outcome	NOUN
gujaf-114	67	27	of	of	ADP
gujaf-114	67	28	the	the	DET
gujaf-114	67	29	double	double	ADJ
gujaf-114	67	30	-	-	PUNCT
gujaf-114	67	31	blind	blind	ADJ
gujaf-114	67	32	peer	peer	NOUN
gujaf-114	67	33	review	review	NOUN
gujaf-114	67	34	.	.	PUNCT
gujaf-114	68	1	those	those	DET
gujaf-114	68	2	authors	author	NOUN
gujaf-114	68	3	whose	whose	DET
gujaf-114	68	4	manuscript	manuscript	NOUN
gujaf-114	68	5	were	be	AUX
gujaf-114	68	6	accepted	accept	VERB
gujaf-114	68	7	for	for	ADP
gujaf-114	68	8	publication	publication	NOUN
gujaf-114	68	9	will	will	AUX
gujaf-114	68	10	be	be	AUX
gujaf-114	68	11	asked	ask	VERB
gujaf-114	68	12	to	to	PART
gujaf-114	68	13	pay	pay	VERB
gujaf-114	68	14	a	a	DET
gujaf-114	68	15	publication	publication	NOUN
gujaf-114	68	16	fee	fee	NOUN
gujaf-114	68	17	,	,	PUNCT
gujaf-114	68	18	after	after	ADP
gujaf-114	68	19	effecting	effect	VERB
gujaf-114	68	20	all	all	DET
gujaf-114	68	21	suggested	suggest	VERB
gujaf-114	68	22	corrections	correction	NOUN
gujaf-114	68	23	and	and	CCONJ
gujaf-114	68	24	changes	change	NOUN
gujaf-114	68	25	made	make	VERB
gujaf-114	68	26	on	on	ADP
gujaf-114	68	27	the	the	DET
gujaf-114	68	28	manuscript	manuscript	NOUN
gujaf-114	68	29	.	.	PUNCT
gujaf-114	69	1	all	all	DET
gujaf-114	69	2	corrected	correct	VERB
gujaf-114	69	3	papers	paper	NOUN
gujaf-114	69	4	returned	return	VERB
gujaf-114	69	5	within	within	ADP
gujaf-114	69	6	the	the	DET
gujaf-114	69	7	specified	specify	VERB
gujaf-114	69	8	time	time	NOUN
gujaf-114	69	9	frame	frame	NOUN
gujaf-114	69	10	will	will	AUX
gujaf-114	69	11	be	be	AUX
gujaf-114	69	12	published	publish	VERB
gujaf-114	69	13	in	in	ADP
gujaf-114	69	14	that	that	DET
gujaf-114	69	15	issue	issue	NOUN
gujaf-114	69	16	.	.	PUNCT
gujaf-114	70	1	payment	payment	NOUN
gujaf-114	70	2	details	detail	NOUN
gujaf-114	70	3	bank	bank	NOUN
gujaf-114	70	4	:	:	PUNCT
gujaf-114	70	5	fcmb	fcmb	PROPN
gujaf-114	70	6	account	account	PROPN
gujaf-114	70	7	number	number	NOUN
gujaf-114	70	8	:	:	PUNCT
gujaf-114	70	9	7278465011	7278465011	NUM
gujaf-114	70	10	account	account	NOUN
gujaf-114	70	11	name	name	NOUN
gujaf-114	70	12	:	:	PUNCT
gujaf-114	70	13	gusau	gusau	PROPN
gujaf-114	70	14	journal	journal	NOUN
gujaf-114	70	15	of	of	ADP
gujaf-114	70	16	accounting	accounting	NOUN
gujaf-114	70	17	and	and	CCONJ
gujaf-114	70	18	finance	finance	NOUN
gujaf-114	70	19	for	for	ADP
gujaf-114	70	20	inquiry	inquiry	NOUN
gujaf-114	70	21	the	the	DET
gujaf-114	70	22	head	head	NOUN
gujaf-114	70	23	,	,	PUNCT
gujaf-114	70	24	department	department	NOUN
gujaf-114	70	25	of	of	ADP
gujaf-114	70	26	accounting	accounting	NOUN
gujaf-114	70	27	and	and	CCONJ
gujaf-114	70	28	finance	finance	NOUN
gujaf-114	70	29	,	,	PUNCT
gujaf-114	70	30	federal	federal	ADJ
gujaf-114	70	31	university	university	NOUN
gujaf-114	70	32	gusau	gusau	PROPN
gujaf-114	70	33	,	,	PUNCT
gujaf-114	70	34	zamfara	zamfara	PROPN
gujaf-114	70	35	state	state	PROPN
gujaf-114	70	36	.	.	PUNCT
gujaf-114	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-114	72	1	+2348069393824	+2348069393824	PRON
gujaf-114	72	2	for	for	ADP
gujaf-114	72	3	more	more	ADJ
gujaf-114	72	4	information	information	NOUN
gujaf-114	72	5	,	,	PUNCT
gujaf-114	72	6	contact	contact	VERB
gujaf-114	72	7	the	the	DET
gujaf-114	72	8	editor	editor	NOUN
gujaf-114	72	9	-	-	PUNCT
gujaf-114	72	10	in	in	ADP
gujaf-114	72	11	-	-	PUNCT
gujaf-114	72	12	chief	chief	NOUN
gujaf-114	72	13	on	on	ADP
gujaf-114	72	14	+2348067766435	+2348067766435	NUM
gujaf-114	72	15	the	the	DET
gujaf-114	72	16	associate	associate	ADJ
gujaf-114	72	17	editor	editor	NOUN
gujaf-114	72	18	on	on	ADP
gujaf-114	72	19	+2348036057525	+2348036057525	NUM
gujaf-114	72	20	or	or	CCONJ
gujaf-114	72	21	visit	visit	VERB
gujaf-114	72	22	our	our	PRON
gujaf-114	72	23	website	website	NOUN
gujaf-114	72	24	on	on	ADP
gujaf-114	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-114	72	26	or	or	CCONJ
gujaf-114	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-114	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-114	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-114	72	30	viii	viii	ADJ
gujaf-114	72	31	contents	content	NOUN
gujaf-114	72	32	mediating	mediate	VERB
gujaf-114	72	33	effect	effect	NOUN
gujaf-114	72	34	of	of	ADP
gujaf-114	72	35	audit	audit	NOUN
gujaf-114	72	36	committee	committee	NOUN
gujaf-114	72	37	on	on	ADP
gujaf-114	72	38	board	board	PROPN
gujaf-114	72	39	dynamic	dynamic	ADJ
gujaf-114	72	40	and	and	CCONJ
gujaf-114	72	41	creative	creative	ADJ
gujaf-114	72	42	accounting	accounting	NOUN
gujaf-114	72	43	in	in	ADP
gujaf-114	72	44	nigerian	nigerian	ADJ
gujaf-114	72	45	firms	firm	NOUN
gujaf-114	72	46	abbas	abbas	PROPN
gujaf-114	72	47	usman	usman	PROPN
gujaf-114	72	48	phd	phd	PROPN
gujaf-114	72	49	,	,	PUNCT
gujaf-114	72	50	shehu	shehu	PROPN
gujaf-114	72	51	usman	usman	PROPN
gujaf-114	72	52	hassan	hassan	PROPN
gujaf-114	72	53	phd	phd	PROPN
gujaf-114	72	54	1	1	NUM
gujaf-114	72	55	financial	financial	ADJ
gujaf-114	72	56	performance	performance	NOUN
gujaf-114	72	57	of	of	ADP
gujaf-114	72	58	banks	bank	NOUN
gujaf-114	72	59	in	in	ADP
gujaf-114	72	60	selected	select	VERB
gujaf-114	72	61	african	african	ADJ
gujaf-114	72	62	countries	country	NOUN
gujaf-114	72	63	:	:	PUNCT
gujaf-114	72	64	does	do	VERB
gujaf-114	72	65	institutional	institutional	ADJ
gujaf-114	72	66	quality	quality	NOUN
gujaf-114	72	67	matter	matter	NOUN
gujaf-114	72	68	?	?	PUNCT
gujaf-114	73	1	toluwa	toluwa	PROPN
gujaf-114	73	2	celestine	celestine	PROPN
gujaf-114	73	3	oladele	oladele	PROPN
gujaf-114	73	4	phd	phd	PROPN
gujaf-114	73	5	,	,	PUNCT
gujaf-114	73	6	peters	peters	PROPN
gujaf-114	73	7	ade	ade	PROPN
gujaf-114	73	8	sanni	sanni	PROPN
gujaf-114	73	9	22	22	NUM
gujaf-114	73	10	firm	firm	ADJ
gujaf-114	73	11	-	-	PUNCT
gujaf-114	73	12	specific	specific	ADJ
gujaf-114	73	13	characteristcs	characteristcs	NOUN
gujaf-114	73	14	and	and	CCONJ
gujaf-114	73	15	financial	financial	ADJ
gujaf-114	73	16	performance	performance	NOUN
gujaf-114	73	17	of	of	ADP
gujaf-114	73	18	listed	list	VERB
gujaf-114	73	19	agricultural	agricultural	ADJ
gujaf-114	73	20	companies	company	NOUN
gujaf-114	73	21	in	in	ADP
gujaf-114	73	22	nigeria	nigeria	PROPN
gujaf-114	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-114	73	24	t.	t.	PROPN
gujaf-114	73	25	jimoh	jimoh	PROPN
gujaf-114	73	26	,	,	PUNCT
gujaf-114	73	27	john	john	PROPN
gujaf-114	73	28	a.	a.	PROPN
gujaf-114	73	29	attah	attah	PROPN
gujaf-114	74	1	33	33	NUM
gujaf-114	74	2	effect	effect	NOUN
gujaf-114	74	3	of	of	ADP
gujaf-114	74	4	financial	financial	ADJ
gujaf-114	74	5	leverage	leverage	NOUN
gujaf-114	74	6	on	on	ADP
gujaf-114	74	7	stock	stock	NOUN
gujaf-114	74	8	returns	return	NOUN
gujaf-114	74	9	of	of	ADP
gujaf-114	74	10	listed	list	VERB
gujaf-114	74	11	companies	company	NOUN
gujaf-114	74	12	in	in	ADP
gujaf-114	74	13	nigeria	nigeria	PROPN
gujaf-114	74	14	capital	capital	PROPN
gujaf-114	74	15	market	market	PROPN
gujaf-114	74	16	abdulrahman	abdulrahman	PROPN
gujaf-114	74	17	abubakar	abubakar	PROPN
gujaf-114	74	18	,	,	PUNCT
gujaf-114	74	19	prof	prof	PROPN
gujaf-114	74	20	.	.	PUNCT
gujaf-114	75	1	ahmad	ahmad	PROPN
gujaf-114	75	2	bello	bello	PROPN
gujaf-114	75	3	,	,	PUNCT
gujaf-114	75	4	prof	prof	PROPN
gujaf-114	75	5	.	.	PUNCT
gujaf-114	75	6	s.	s.	PROPN
gujaf-114	75	7	a.	a.	PROPN
gujaf-114	75	8	abdullahi	abdullahi	PROPN
gujaf-114	75	9	,	,	PUNCT
gujaf-114	75	10	dr	dr	PROPN
gujaf-114	75	11	.	.	PROPN
gujaf-114	75	12	m.	m.	PROPN
gujaf-114	75	13	d.	d.	PROPN
gujaf-114	75	14	tahir	tahir	PROPN
gujaf-114	75	15	45	45	NUM
gujaf-114	75	16	efficiency	efficiency	NOUN
gujaf-114	75	17	of	of	ADP
gujaf-114	75	18	deposit	deposit	NOUN
gujaf-114	75	19	money	money	NOUN
gujaf-114	75	20	banks	bank	NOUN
gujaf-114	75	21	in	in	ADP
gujaf-114	75	22	nigeria	nigeria	PROPN
gujaf-114	75	23	:	:	PUNCT
gujaf-114	75	24	data	datum	NOUN
gujaf-114	75	25	envelopment	envelopment	ADJ
gujaf-114	75	26	analysis	analysis	NOUN
gujaf-114	75	27	approach	approach	NOUN
gujaf-114	75	28	mayowa	mayowa	PROPN
gujaf-114	75	29	gabriel	gabriel	PROPN
gujaf-114	75	30	ajao	ajao	PROPN
gujaf-114	75	31	,	,	PUNCT
gujaf-114	75	32	phd	phd	NOUN
gujaf-114	75	33	,	,	PUNCT
gujaf-114	75	34	lucky	lucky	ADJ
gujaf-114	75	35	charity	charity	NOUN
gujaf-114	75	36	omoregie	omoregie	PROPN
gujaf-114	75	37	,	,	PUNCT
gujaf-114	75	38	phd	phd	NOUN
gujaf-114	75	39	57	57	NUM
gujaf-114	75	40	credit	credit	NOUN
gujaf-114	75	41	appraisal	appraisal	NOUN
gujaf-114	75	42	,	,	PUNCT
gujaf-114	75	43	collection	collection	NOUN
gujaf-114	75	44	policy	policy	NOUN
gujaf-114	75	45	and	and	CCONJ
gujaf-114	75	46	loan	loan	NOUN
gujaf-114	75	47	performance	performance	NOUN
gujaf-114	75	48	of	of	ADP
gujaf-114	75	49	microfinance	microfinance	NOUN
gujaf-114	75	50	banks	bank	NOUN
gujaf-114	75	51	in	in	ADP
gujaf-114	75	52	kwara	kwara	PROPN
gujaf-114	75	53	state	state	PROPN
gujaf-114	75	54	,	,	PUNCT
gujaf-114	75	55	nigeria	nigeria	PROPN
gujaf-114	75	56	lukman	lukman	PROPN
gujaf-114	75	57	a.	a.	PROPN
gujaf-114	75	58	o.	o.	PROPN
gujaf-114	75	59	abdulrauf	abdulrauf	PROPN
gujaf-114	75	60	69	69	NUM
gujaf-114	75	61	environmental	environmental	ADJ
gujaf-114	75	62	sustainability	sustainability	NOUN
gujaf-114	75	63	disclosure	disclosure	NOUN
gujaf-114	75	64	and	and	CCONJ
gujaf-114	75	65	market	market	NOUN
gujaf-114	75	66	value	value	NOUN
gujaf-114	75	67	of	of	ADP
gujaf-114	75	68	listed	list	VERB
gujaf-114	75	69	oil	oil	NOUN
gujaf-114	75	70	and	and	CCONJ
gujaf-114	75	71	gas	gas	NOUN
gujaf-114	75	72	firms	firm	NOUN
gujaf-114	75	73	in	in	ADP
gujaf-114	75	74	nigeria	nigeria	PROPN
gujaf-114	75	75	munir	munir	PROPN
gujaf-114	75	76	aliyu	aliyu	PROPN
gujaf-114	75	77	saleh	saleh	PROPN
gujaf-114	75	78	,	,	PUNCT
gujaf-114	75	79	sirajo	sirajo	PROPN
gujaf-114	75	80	bappah	bappah	PROPN
gujaf-114	75	81	,	,	PUNCT
gujaf-114	75	82	prof	prof	PROPN
gujaf-114	75	83	.	.	PUNCT
gujaf-114	76	1	gbegi	gbegi	PROPN
gujaf-114	76	2	daniel	daniel	PROPN
gujaf-114	76	3	orsaa	orsaa	PROPN
gujaf-114	76	4	,	,	PUNCT
gujaf-114	76	5	ibrahim	ibrahim	PROPN
gujaf-114	76	6	adamu	adamu	PROPN
gujaf-114	76	7	saleh	saleh	PROPN
gujaf-114	76	8	phd	phd	PROPN
gujaf-114	76	9	81	81	NUM
gujaf-114	76	10	audit	audit	NOUN
gujaf-114	76	11	quality	quality	NOUN
gujaf-114	76	12	,	,	PUNCT
gujaf-114	76	13	tenure	tenure	NOUN
gujaf-114	76	14	and	and	CCONJ
gujaf-114	76	15	real	real	ADJ
gujaf-114	76	16	earnings	earning	NOUN
gujaf-114	76	17	management	management	NOUN
gujaf-114	76	18	of	of	ADP
gujaf-114	76	19	listed	list	VERB
gujaf-114	76	20	nonfinancial	nonfinancial	ADJ
gujaf-114	76	21	firms	firm	NOUN
gujaf-114	76	22	in	in	ADP
gujaf-114	76	23	nigeria	nigeria	PROPN
gujaf-114	76	24	ahmed	ahmed	PROPN
gujaf-114	76	25	mohammed	mohammed	PROPN
gujaf-114	76	26	,	,	PUNCT
gujaf-114	76	27	ademu	ademu	PROPN
gujaf-114	76	28	yahaya	yahaya	PROPN
gujaf-114	76	29	,	,	PUNCT
gujaf-114	76	30	musa	musa	PROPN
gujaf-114	76	31	zakariya	zakariya	PROPN
gujaf-114	76	32	95	95	NUM
gujaf-114	76	33	effect	effect	NOUN
gujaf-114	76	34	of	of	ADP
gujaf-114	76	35	ceo	ceo	NOUN
gujaf-114	76	36	pay	pay	NOUN
gujaf-114	76	37	and	and	CCONJ
gujaf-114	76	38	ceo	ceo	NOUN
gujaf-114	76	39	power	power	NOUN
gujaf-114	76	40	on	on	ADP
gujaf-114	76	41	risk	risk	NOUN
gujaf-114	76	42	-	-	PUNCT
gujaf-114	76	43	taking	taking	NOUN
gujaf-114	76	44	of	of	ADP
gujaf-114	76	45	listed	list	VERB
gujaf-114	76	46	deposit	deposit	NOUN
gujaf-114	76	47	money	money	NOUN
gujaf-114	76	48	banks	bank	NOUN
gujaf-114	76	49	in	in	ADP
gujaf-114	76	50	nigeria	nigeria	PROPN
gujaf-114	76	51	ismaila	ismaila	PROPN
gujaf-114	76	52	yusuf	yusuf	PROPN
gujaf-114	76	53	,	,	PUNCT
gujaf-114	76	54	dr	dr	PROPN
gujaf-114	76	55	.	.	PROPN
gujaf-114	76	56	salisu	salisu	PROPN
gujaf-114	76	57	abubakar	abubakar	PROPN
gujaf-114	76	58	,	,	PUNCT
gujaf-114	76	59	dr	dr	PROPN
gujaf-114	76	60	.	.	PROPN
gujaf-114	76	61	idris	idris	PROPN
gujaf-114	76	62	ahmed	ahmed	PROPN
gujaf-114	76	63	aliyu	aliyu	PROPN
gujaf-114	76	64	,	,	PUNCT
gujaf-114	76	65	dr	dr	PROPN
gujaf-114	76	66	.	.	PROPN
gujaf-114	76	67	(	(	PUNCT
gujaf-114	76	68	mrs	mrs	PROPN
gujaf-114	76	69	)	)	PUNCT
gujaf-114	76	70	aneitie	aneitie	PROPN
gujaf-114	76	71	charles	charles	PROPN
gujaf-114	76	72	dikki	dikki	PROPN
gujaf-114	76	73	104	104	NUM
gujaf-114	76	74	nexus	nexus	NOUN
gujaf-114	76	75	between	between	ADP
gujaf-114	76	76	taxation	taxation	NOUN
gujaf-114	76	77	and	and	CCONJ
gujaf-114	76	78	foreign	foreign	ADJ
gujaf-114	76	79	direct	direct	ADJ
gujaf-114	76	80	investment	investment	NOUN
gujaf-114	76	81	in	in	ADP
gujaf-114	76	82	nigeria	nigeria	PROPN
gujaf-114	76	83	daniel	daniel	PROPN
gujaf-114	76	84	ayegbeni	ayegbeni	PROPN
gujaf-114	76	85	ulokoaga	ulokoaga	PROPN
gujaf-114	76	86	,	,	PUNCT
gujaf-114	76	87	esther	esther	PROPN
gujaf-114	76	88	ikavbo	ikavbo	PROPN
gujaf-114	76	89	evbayiro	evbayiro	NOUN
gujaf-114	76	90	-	-	PUNCT
gujaf-114	76	91	osagie	osagie	NOUN
gujaf-114	76	92	(	(	PUNCT
gujaf-114	76	93	mrs	mrs	PROPN
gujaf-114	76	94	)	)	PUNCT
gujaf-114	76	95	,	,	PUNCT
gujaf-114	76	96	ph	ph	PROPN
gujaf-114	76	97	.	.	PROPN
gujaf-114	76	98	d	d	PROPN
gujaf-114	76	99	115	115	NUM
gujaf-114	76	100	working	working	NOUN
gujaf-114	76	101	capital	capital	NOUN
gujaf-114	76	102	management	management	NOUN
gujaf-114	76	103	and	and	CCONJ
gujaf-114	76	104	profitability	profitability	NOUN
gujaf-114	76	105	of	of	ADP
gujaf-114	76	106	listed	list	VERB
gujaf-114	76	107	consumer	consumer	NOUN
gujaf-114	76	108	and	and	CCONJ
gujaf-114	76	109	industrial	industrial	ADJ
gujaf-114	76	110	goods	good	NOUN
gujaf-114	76	111	companies	company	NOUN
gujaf-114	76	112	in	in	ADP
gujaf-114	76	113	nigeria	nigeria	PROPN
gujaf-114	76	114	kwasau	kwasau	PROPN
gujaf-114	76	115	ntyak	ntyak	PROPN
gujaf-114	76	116	leah	leah	PROPN
gujaf-114	76	117	,	,	PUNCT
gujaf-114	76	118	samuel	samuel	PROPN
gujaf-114	76	119	eniola	eniola	PROPN
gujaf-114	76	120	agbi	agbi	PROPN
gujaf-114	76	121	phd	phd	PROPN
gujaf-114	76	122	,	,	PUNCT
gujaf-114	76	123	lateef	lateef	PROPN
gujaf-114	76	124	olumide	olumide	PROPN
gujaf-114	76	125	mustapha	mustapha	PROPN
gujaf-114	76	126	phd	phd	PROPN
gujaf-114	76	127	125	125	NUM
gujaf-114	76	128	value	value	NOUN
gujaf-114	76	129	relevance	relevance	NOUN
gujaf-114	76	130	of	of	ADP
gujaf-114	76	131	earnings	earning	NOUN
gujaf-114	76	132	and	and	CCONJ
gujaf-114	76	133	book	book	NOUN
gujaf-114	76	134	value	value	NOUN
gujaf-114	76	135	:	:	PUNCT
gujaf-114	76	136	a	a	DET
gujaf-114	76	137	comparative	comparative	ADJ
gujaf-114	76	138	analysis	analysis	NOUN
gujaf-114	76	139	between	between	ADP
gujaf-114	76	140	big4	big4	NOUN
gujaf-114	76	141	and	and	CCONJ
gujaf-114	76	142	non	non	ADJ
gujaf-114	76	143	-	-	ADJ
gujaf-114	76	144	big4	big4	ADJ
gujaf-114	76	145	audited	audit	VERB
gujaf-114	76	146	listed	list	VERB
gujaf-114	76	147	firms	firm	NOUN
gujaf-114	76	148	in	in	ADP
gujaf-114	76	149	nigeria	nigeria	PROPN
gujaf-114	76	150	abdu	abdu	PROPN
gujaf-114	76	151	abubakar	abubakar	PROPN
gujaf-114	76	152	,	,	PUNCT
gujaf-114	76	153	ishaya	ishaya	PROPN
gujaf-114	76	154	luka	luka	PROPN
gujaf-114	76	155	chechet	chechet	PROPN
gujaf-114	76	156	phd	phd	PROPN
gujaf-114	76	157	,	,	PUNCT
gujaf-114	76	158	muazu	muazu	ADJ
gujaf-114	76	159	saidu	saidu	PROPN
gujaf-114	76	160	badara	badara	PROPN
gujaf-114	76	161	phd	phd	NOUN
gujaf-114	76	162	,	,	PUNCT
gujaf-114	76	163	yunusa	yunusa	PROPN
gujaf-114	76	164	nasiru	nasiru	PROPN
gujaf-114	76	165	phd	phd	PROPN
gujaf-114	76	166	136	136	NUM
gujaf-114	76	167	ix	ix	ADP
gujaf-114	76	168	value	value	NOUN
gujaf-114	76	169	relevance	relevance	NOUN
gujaf-114	76	170	of	of	ADP
gujaf-114	76	171	international	international	ADJ
gujaf-114	76	172	financial	financial	ADJ
gujaf-114	76	173	reporting	reporting	NOUN
gujaf-114	76	174	standard	standard	NOUN
gujaf-114	76	175	4	4	NUM
gujaf-114	76	176	(	(	PUNCT
gujaf-114	76	177	ifrs	ifrs	NOUN
gujaf-114	76	178	4	4	NUM
gujaf-114	76	179	)	)	PUNCT
gujaf-114	76	180	of	of	ADP
gujaf-114	76	181	listed	list	VERB
gujaf-114	76	182	nigerian	nigerian	ADJ
gujaf-114	76	183	insurance	insurance	NOUN
gujaf-114	76	184	firms	firm	NOUN
gujaf-114	76	185	mariya	mariya	PROPN
gujaf-114	76	186	mohammed	mohammed	PROPN
gujaf-114	76	187	hafiz	hafiz	PROPN
gujaf-114	76	188	,	,	PUNCT
gujaf-114	76	189	muhammad	muhammad	PROPN
gujaf-114	76	190	mustapha	mustapha	PROPN
gujaf-114	76	191	bagudo	bagudo	PROPN
gujaf-114	76	192	phd	phd	PROPN
gujaf-114	76	193	,	,	PUNCT
gujaf-114	76	194	salisu	salisu	ADJ
gujaf-114	76	195	abubakar	abubakar	PROPN
gujaf-114	76	196	phd	phd	NOUN
gujaf-114	76	197	145	145	NUM
gujaf-114	76	198	determinants	determinant	NOUN
gujaf-114	76	199	of	of	ADP
gujaf-114	76	200	audit	audit	NOUN
gujaf-114	76	201	fees	fee	NOUN
gujaf-114	76	202	of	of	ADP
gujaf-114	76	203	listed	list	VERB
gujaf-114	76	204	insurance	insurance	NOUN
gujaf-114	76	205	companies	company	NOUN
gujaf-114	76	206	in	in	ADP
gujaf-114	76	207	nigeria	nigeria	PROPN
gujaf-114	76	208	sagir	sagir	PROPN
gujaf-114	76	209	lawal	lawal	PROPN
gujaf-114	76	210	,	,	PUNCT
gujaf-114	76	211	phd	phd	NOUN
gujaf-114	76	212	,	,	PUNCT
gujaf-114	76	213	mohammed	mohammed	PROPN
gujaf-114	76	214	ibrahim	ibrahim	PROPN
gujaf-114	76	215	,	,	PUNCT
gujaf-114	76	216	phd	phd	NOUN
gujaf-114	76	217	158	158	NUM
gujaf-114	76	218	taxation	taxation	NOUN
gujaf-114	76	219	and	and	CCONJ
gujaf-114	76	220	social	social	ADJ
gujaf-114	76	221	services	service	NOUN
gujaf-114	76	222	:	:	PUNCT
gujaf-114	76	223	evidence	evidence	NOUN
gujaf-114	76	224	from	from	ADP
gujaf-114	76	225	nigeria	nigeria	PROPN
gujaf-114	76	226	adegbite	adegbite	PROPN
gujaf-114	76	227	,	,	PUNCT
gujaf-114	76	228	tajudeen	tajudeen	NOUN
gujaf-114	76	229	adejare	adejare	NOUN
gujaf-114	76	230	,	,	PUNCT
gujaf-114	76	231	phd	phd	NOUN
gujaf-114	76	232	,	,	PUNCT
gujaf-114	76	233	abdussamad	abdussamad	PROPN
gujaf-114	76	234	,	,	PUNCT
gujaf-114	76	235	olarinde	olarinde	VERB
gujaf-114	76	236	171	171	NUM
gujaf-114	76	237	ownership	ownership	NOUN
gujaf-114	76	238	structure	structure	NOUN
gujaf-114	76	239	and	and	CCONJ
gujaf-114	76	240	financial	financial	ADJ
gujaf-114	76	241	performance	performance	NOUN
gujaf-114	76	242	of	of	ADP
gujaf-114	76	243	quoted	quote	VERB
gujaf-114	76	244	mortgage	mortgage	NOUN
gujaf-114	76	245	banks	bank	NOUN
gujaf-114	76	246	in	in	ADP
gujaf-114	76	247	nigeria	nigeria	PROPN
gujaf-114	76	248	awotundun	awotundun	PROPN
gujaf-114	76	249	,	,	PUNCT
gujaf-114	76	250	d.	d.	PROPN
gujaf-114	76	251	a.	a.	PROPN
gujaf-114	76	252	,	,	PUNCT
gujaf-114	76	253	phd	phd	NOUN
gujaf-114	76	254	,	,	PUNCT
gujaf-114	76	255	jinadu	jinadu	ADJ
gujaf-114	76	256	,	,	PUNCT
gujaf-114	76	257	m.	m.	PROPN
gujaf-114	76	258	y.	y.	PROPN
gujaf-114	76	259	b.	b.	PROPN
gujaf-114	76	260	,	,	PUNCT
gujaf-114	76	261	fakunmoju	fakunmoju	PROPN
gujaf-114	76	262	,	,	PUNCT
gujaf-114	76	263	s.	s.	PROPN
gujaf-114	76	264	k.	k.	PROPN
gujaf-114	76	265	,	,	PUNCT
gujaf-114	76	266	phd	phd	PROPN
gujaf-114	76	267	.	.	PROPN
gujaf-114	76	268	183	183	NUM
gujaf-114	76	269	capital	capital	NOUN
gujaf-114	76	270	structure	structure	NOUN
gujaf-114	76	271	and	and	CCONJ
gujaf-114	76	272	profitability	profitability	NOUN
gujaf-114	76	273	of	of	ADP
gujaf-114	76	274	listed	list	VERB
gujaf-114	76	275	deposit	deposit	NOUN
gujaf-114	76	276	money	money	NOUN
gujaf-114	76	277	banks	bank	NOUN
gujaf-114	76	278	in	in	ADP
gujaf-114	76	279	nigeria	nigeria	PROPN
gujaf-114	76	280	rahji	rahji	PROPN
gujaf-114	76	281	ohize	ohize	PROPN
gujaf-114	76	282	ibrahim	ibrahim	PROPN
gujaf-114	76	283	,	,	PUNCT
gujaf-114	76	284	kamaldeen	kamaldeen	VERB
gujaf-114	76	285	ibraheem	ibraheem	PROPN
gujaf-114	76	286	nageri	nageri	PROPN
gujaf-114	76	287	,	,	PUNCT
gujaf-114	76	288	phd	phd	NOUN
gujaf-114	76	289	,	,	PUNCT
gujaf-114	76	290	abdullai	abdullai	NOUN
gujaf-114	76	291	agbaje	agbaje	NOUN
gujaf-114	76	292	salami	salami	NOUN
gujaf-114	76	293	,	,	PUNCT
gujaf-114	76	294	phd	phd	NOUN
gujaf-114	76	295	194	194	NUM
gujaf-114	76	296	1	1	NUM
gujaf-114	76	297	firm	firm	ADJ
gujaf-114	76	298	-	-	PUNCT
gujaf-114	76	299	specific	specific	ADJ
gujaf-114	76	300	characteristcs	characteristcs	NOUN
gujaf-114	76	301	and	and	CCONJ
gujaf-114	76	302	financial	financial	ADJ
gujaf-114	76	303	performance	performance	NOUN
gujaf-114	76	304	of	of	ADP
gujaf-114	76	305	listed	list	VERB
gujaf-114	76	306	agricultural	agricultural	ADJ
gujaf-114	76	307	companies	company	NOUN
gujaf-114	76	308	in	in	ADP
gujaf-114	76	309	nigeria	nigeria	PROPN
gujaf-114	76	310	abdulrazaq	abdulrazaq	PROPN
gujaf-114	76	311	t.	t.	PROPN
gujaf-114	76	312	jimoh	jimoh	PROPN
gujaf-114	76	313	department	department	PROPN
gujaf-114	76	314	of	of	ADP
gujaf-114	76	315	finance	finance	PROPN
gujaf-114	76	316	university	university	PROPN
gujaf-114	76	317	of	of	ADP
gujaf-114	76	318	ilorin	ilorin	PROPN
gujaf-114	76	319	jimoh.at1@unilorin.edu.ng	jimoh.at1@unilorin.edu.ng	SCONJ
gujaf-114	76	320	john	john	PROPN
gujaf-114	76	321	a.	a.	PROPN
gujaf-114	76	322	attah	attah	PROPN
gujaf-114	76	323	department	department	PROPN
gujaf-114	76	324	of	of	ADP
gujaf-114	76	325	accounting	accounting	NOUN
gujaf-114	76	326	faculty	faculty	NOUN
gujaf-114	76	327	of	of	ADP
gujaf-114	76	328	administration	administration	NOUN
gujaf-114	76	329	nasarawa	nasarawa	PROPN
gujaf-114	76	330	state	state	PROPN
gujaf-114	76	331	university	university	PROPN
gujaf-114	76	332	,	,	PUNCT
gujaf-114	76	333	keffi	keffi	PROPN
gujaf-114	76	334	,	,	PUNCT
gujaf-114	76	335	nigeria	nigeria	PROPN
gujaf-114	76	336	attahjohnadeyimorandy@gmail.com	attahjohnadeyimorandy@gmail.com	X
gujaf-114	77	1	abstract	abstract	ADJ
gujaf-114	77	2	the	the	DET
gujaf-114	77	3	contribution	contribution	NOUN
gujaf-114	77	4	of	of	ADP
gujaf-114	77	5	listed	list	VERB
gujaf-114	77	6	agricultural	agricultural	ADJ
gujaf-114	77	7	firms	firm	NOUN
gujaf-114	77	8	to	to	ADP
gujaf-114	77	9	market	market	NOUN
gujaf-114	77	10	development	development	NOUN
gujaf-114	77	11	and	and	CCONJ
gujaf-114	77	12	economic	economic	ADJ
gujaf-114	77	13	growth	growth	NOUN
gujaf-114	77	14	has	have	AUX
gujaf-114	77	15	been	be	AUX
gujaf-114	77	16	consistently	consistently	ADV
gujaf-114	77	17	low	low	ADJ
gujaf-114	77	18	in	in	ADP
gujaf-114	77	19	recent	recent	ADJ
gujaf-114	77	20	years	year	NOUN
gujaf-114	77	21	.	.	PUNCT
gujaf-114	78	1	this	this	PRON
gujaf-114	78	2	could	could	AUX
gujaf-114	78	3	be	be	AUX
gujaf-114	78	4	traced	trace	VERB
gujaf-114	78	5	partly	partly	ADV
gujaf-114	78	6	to	to	ADP
gujaf-114	78	7	low	low	ADJ
gujaf-114	78	8	profitability	profitability	NOUN
gujaf-114	78	9	of	of	ADP
gujaf-114	78	10	agricultural	agricultural	ADJ
gujaf-114	78	11	firms	firm	NOUN
gujaf-114	78	12	in	in	ADP
gujaf-114	78	13	the	the	DET
gujaf-114	78	14	country	country	NOUN
gujaf-114	78	15	which	which	PRON
gujaf-114	78	16	is	be	AUX
gujaf-114	78	17	a	a	DET
gujaf-114	78	18	function	function	NOUN
gujaf-114	78	19	of	of	ADP
gujaf-114	78	20	several	several	ADJ
gujaf-114	78	21	firm	firm	ADJ
gujaf-114	78	22	-	-	PUNCT
gujaf-114	78	23	specific	specific	ADJ
gujaf-114	78	24	factors	factor	NOUN
gujaf-114	78	25	.	.	PUNCT
gujaf-114	79	1	the	the	DET
gujaf-114	79	2	study	study	NOUN
gujaf-114	79	3	therefore	therefore	ADV
gujaf-114	79	4	examined	examine	VERB
gujaf-114	79	5	the	the	DET
gujaf-114	79	6	firm	firm	ADJ
gujaf-114	79	7	-	-	PUNCT
gujaf-114	79	8	specific	specific	ADJ
gujaf-114	79	9	factors	factor	NOUN
gujaf-114	79	10	that	that	PRON
gujaf-114	79	11	influence	influence	VERB
gujaf-114	79	12	financial	financial	ADJ
gujaf-114	79	13	performance	performance	NOUN
gujaf-114	79	14	of	of	ADP
gujaf-114	79	15	listed	list	VERB
gujaf-114	79	16	agricultural	agricultural	ADJ
gujaf-114	79	17	firms	firm	NOUN
gujaf-114	79	18	in	in	ADP
gujaf-114	79	19	nigeria	nigeria	PROPN
gujaf-114	79	20	.	.	PUNCT
gujaf-114	80	1	data	datum	NOUN
gujaf-114	80	2	were	be	AUX
gujaf-114	80	3	collected	collect	VERB
gujaf-114	80	4	from	from	ADP
gujaf-114	80	5	annual	annual	ADJ
gujaf-114	80	6	reports	report	NOUN
gujaf-114	80	7	of	of	ADP
gujaf-114	80	8	the	the	DET
gujaf-114	80	9	five	five	NUM
gujaf-114	80	10	(	(	PUNCT
gujaf-114	80	11	5	5	NUM
gujaf-114	80	12	)	)	PUNCT
gujaf-114	80	13	listed	list	VERB
gujaf-114	80	14	firms	firm	NOUN
gujaf-114	80	15	in	in	ADP
gujaf-114	80	16	the	the	DET
gujaf-114	80	17	sector	sector	NOUN
gujaf-114	80	18	for	for	ADP
gujaf-114	80	19	eleven	eleven	NUM
gujaf-114	80	20	years	year	NOUN
gujaf-114	80	21	from	from	ADP
gujaf-114	80	22	2010	2010	NUM
gujaf-114	80	23	to	to	ADP
gujaf-114	80	24	2020	2020	NUM
gujaf-114	80	25	.	.	PUNCT
gujaf-114	81	1	the	the	DET
gujaf-114	81	2	data	datum	NOUN
gujaf-114	81	3	were	be	AUX
gujaf-114	81	4	analysed	analyse	VERB
gujaf-114	81	5	with	with	ADP
gujaf-114	81	6	static	static	ADJ
gujaf-114	81	7	panel	panel	NOUN
gujaf-114	81	8	data	datum	NOUN
gujaf-114	81	9	regression	regression	NOUN
gujaf-114	81	10	approach	approach	NOUN
gujaf-114	81	11	.	.	PUNCT
gujaf-114	82	1	the	the	DET
gujaf-114	82	2	results	result	NOUN
gujaf-114	82	3	indicate	indicate	VERB
gujaf-114	82	4	that	that	SCONJ
gujaf-114	82	5	asset	asset	NOUN
gujaf-114	82	6	maturity	maturity	NOUN
gujaf-114	82	7	,	,	PUNCT
gujaf-114	82	8	dividend	dividend	NOUN
gujaf-114	82	9	payout	payout	NOUN
gujaf-114	82	10	and	and	CCONJ
gujaf-114	82	11	liquidity	liquidity	NOUN
gujaf-114	82	12	have	have	VERB
gujaf-114	82	13	positive	positive	ADJ
gujaf-114	82	14	and	and	CCONJ
gujaf-114	82	15	significant	significant	ADJ
gujaf-114	82	16	effects	effect	NOUN
gujaf-114	82	17	on	on	ADP
gujaf-114	82	18	return	return	NOUN
gujaf-114	82	19	on	on	ADP
gujaf-114	82	20	asset	asset	NOUN
gujaf-114	82	21	while	while	SCONJ
gujaf-114	82	22	firm	firm	ADJ
gujaf-114	82	23	size	size	NOUN
gujaf-114	82	24	has	have	VERB
gujaf-114	82	25	significantly	significantly	ADV
gujaf-114	82	26	negative	negative	ADJ
gujaf-114	82	27	effect	effect	NOUN
gujaf-114	82	28	on	on	ADP
gujaf-114	82	29	the	the	DET
gujaf-114	82	30	return	return	NOUN
gujaf-114	82	31	on	on	ADP
gujaf-114	82	32	asset	asset	NOUN
gujaf-114	82	33	of	of	ADP
gujaf-114	82	34	the	the	DET
gujaf-114	82	35	firms	firm	NOUN
gujaf-114	82	36	at	at	ADP
gujaf-114	82	37	5	5	NUM
gujaf-114	82	38	%	%	NOUN
gujaf-114	82	39	level	level	NOUN
gujaf-114	82	40	of	of	ADP
gujaf-114	82	41	significance	significance	NOUN
gujaf-114	82	42	.	.	PUNCT
gujaf-114	83	1	the	the	DET
gujaf-114	83	2	study	study	NOUN
gujaf-114	83	3	concluded	conclude	VERB
gujaf-114	83	4	that	that	SCONJ
gujaf-114	83	5	that	that	SCONJ
gujaf-114	83	6	the	the	DET
gujaf-114	83	7	listed	list	VERB
gujaf-114	83	8	agricultural	agricultural	ADJ
gujaf-114	83	9	firms	firm	NOUN
gujaf-114	83	10	utilised	utilise	VERB
gujaf-114	83	11	their	their	PRON
gujaf-114	83	12	assets	asset	NOUN
gujaf-114	83	13	and	and	CCONJ
gujaf-114	83	14	manage	manage	VERB
gujaf-114	83	15	their	their	PRON
gujaf-114	83	16	liquidity	liquidity	NOUN
gujaf-114	83	17	efficiently	efficiently	ADV
gujaf-114	83	18	.	.	PUNCT
gujaf-114	84	1	there	there	PRON
gujaf-114	84	2	is	be	VERB
gujaf-114	84	3	however	however	ADV
gujaf-114	84	4	,	,	PUNCT
gujaf-114	84	5	some	some	DET
gujaf-114	84	6	scale	scale	NOUN
gujaf-114	84	7	inefficiencies	inefficiency	NOUN
gujaf-114	84	8	in	in	ADP
gujaf-114	84	9	the	the	DET
gujaf-114	84	10	firms	firm	NOUN
gujaf-114	84	11	because	because	SCONJ
gujaf-114	84	12	,	,	PUNCT
gujaf-114	84	13	the	the	DET
gujaf-114	84	14	finding	finding	NOUN
gujaf-114	84	15	of	of	ADP
gujaf-114	84	16	negative	negative	ADJ
gujaf-114	84	17	relationship	relationship	NOUN
gujaf-114	84	18	between	between	ADP
gujaf-114	84	19	firm	firm	ADJ
gujaf-114	84	20	size	size	NOUN
gujaf-114	84	21	and	and	CCONJ
gujaf-114	84	22	return	return	NOUN
gujaf-114	84	23	on	on	ADP
gujaf-114	84	24	asset	asset	NOUN
gujaf-114	84	25	indicates	indicate	VERB
gujaf-114	84	26	that	that	SCONJ
gujaf-114	84	27	larger	large	ADJ
gujaf-114	84	28	the	the	DET
gujaf-114	84	29	companies	company	NOUN
gujaf-114	84	30	become	become	VERB
gujaf-114	84	31	the	the	PRON
gujaf-114	84	32	lower	low	ADJ
gujaf-114	84	33	the	the	DET
gujaf-114	84	34	financial	financial	ADJ
gujaf-114	84	35	performance	performance	NOUN
gujaf-114	84	36	.	.	PUNCT
gujaf-114	85	1	it	it	PRON
gujaf-114	85	2	is	be	AUX
gujaf-114	85	3	therefore	therefore	ADV
gujaf-114	85	4	recommended	recommend	VERB
gujaf-114	85	5	that	that	SCONJ
gujaf-114	85	6	the	the	DET
gujaf-114	85	7	managements	management	NOUN
gujaf-114	85	8	of	of	ADP
gujaf-114	85	9	agricultural	agricultural	ADJ
gujaf-114	85	10	companies	company	NOUN
gujaf-114	85	11	in	in	ADP
gujaf-114	85	12	nigeria	nigeria	PROPN
gujaf-114	85	13	should	should	AUX
gujaf-114	85	14	ensure	ensure	VERB
gujaf-114	85	15	that	that	SCONJ
gujaf-114	85	16	the	the	DET
gujaf-114	85	17	firms	firm	NOUN
gujaf-114	85	18	are	be	AUX
gujaf-114	85	19	not	not	PART
gujaf-114	85	20	overcapitalised	overcapitalise	VERB
gujaf-114	85	21	in	in	ADP
gujaf-114	85	22	terms	term	NOUN
gujaf-114	85	23	of	of	ADP
gujaf-114	85	24	investment	investment	NOUN
gujaf-114	85	25	in	in	ADP
gujaf-114	85	26	assets	asset	NOUN
gujaf-114	85	27	in	in	ADP
gujaf-114	85	28	order	order	NOUN
gujaf-114	85	29	to	to	PART
gujaf-114	85	30	boost	boost	VERB
gujaf-114	85	31	both	both	DET
gujaf-114	85	32	the	the	DET
gujaf-114	85	33	scale	scale	NOUN
gujaf-114	85	34	efficiency	efficiency	NOUN
gujaf-114	85	35	and	and	CCONJ
gujaf-114	85	36	profitability	profitability	NOUN
gujaf-114	85	37	of	of	ADP
gujaf-114	85	38	the	the	DET
gujaf-114	85	39	firms	firm	NOUN
gujaf-114	85	40	.	.	PUNCT
gujaf-114	86	1	keywords	keyword	NOUN
gujaf-114	86	2	:	:	PUNCT
gujaf-114	86	3	asset	asset	NOUN
gujaf-114	86	4	maturity	maturity	NOUN
gujaf-114	86	5	,	,	PUNCT
gujaf-114	86	6	agricultural	agricultural	ADJ
gujaf-114	86	7	firms	firm	NOUN
gujaf-114	86	8	,	,	PUNCT
gujaf-114	86	9	firm	firm	NOUN
gujaf-114	86	10	-	-	PUNCT
gujaf-114	86	11	specific	specific	ADJ
gujaf-114	86	12	,	,	PUNCT
gujaf-114	86	13	financial	financial	ADJ
gujaf-114	86	14	performance	performance	NOUN
gujaf-114	86	15	,	,	PUNCT
gujaf-114	86	16	nigeria	nigeria	PROPN
gujaf-114	86	17	1	1	NUM
gujaf-114	86	18	.	.	PUNCT
gujaf-114	86	19	introduction	introduction	NOUN
gujaf-114	86	20	the	the	DET
gujaf-114	86	21	role	role	NOUN
gujaf-114	86	22	of	of	ADP
gujaf-114	86	23	agriculture	agriculture	NOUN
gujaf-114	86	24	in	in	ADP
gujaf-114	86	25	economic	economic	ADJ
gujaf-114	86	26	growth	growth	NOUN
gujaf-114	86	27	and	and	CCONJ
gujaf-114	86	28	development	development	NOUN
gujaf-114	86	29	has	have	AUX
gujaf-114	86	30	made	make	VERB
gujaf-114	86	31	it	it	PRON
gujaf-114	86	32	imperative	imperative	ADJ
gujaf-114	86	33	for	for	ADP
gujaf-114	86	34	firms	firm	NOUN
gujaf-114	86	35	in	in	ADP
gujaf-114	86	36	the	the	DET
gujaf-114	86	37	sector	sector	NOUN
gujaf-114	86	38	to	to	PART
gujaf-114	86	39	improve	improve	VERB
gujaf-114	86	40	their	their	PRON
gujaf-114	86	41	performance	performance	NOUN
gujaf-114	86	42	.	.	PUNCT
gujaf-114	87	1	this	this	PRON
gujaf-114	87	2	is	be	AUX
gujaf-114	87	3	because	because	SCONJ
gujaf-114	87	4	agricultural	agricultural	ADJ
gujaf-114	87	5	firms	firm	NOUN
gujaf-114	87	6	are	be	AUX
gujaf-114	87	7	the	the	DET
gujaf-114	87	8	source	source	NOUN
gujaf-114	87	9	of	of	ADP
gujaf-114	87	10	food	food	NOUN
gujaf-114	87	11	and	and	CCONJ
gujaf-114	87	12	raw	raw	ADJ
gujaf-114	87	13	materials	material	NOUN
gujaf-114	87	14	for	for	ADP
gujaf-114	87	15	domestic	domestic	ADJ
gujaf-114	87	16	and	and	CCONJ
gujaf-114	87	17	industrial	industrial	ADJ
gujaf-114	87	18	needs	need	NOUN
gujaf-114	87	19	of	of	ADP
gujaf-114	87	20	the	the	DET
gujaf-114	87	21	country	country	NOUN
gujaf-114	87	22	.	.	PUNCT
gujaf-114	88	1	the	the	DET
gujaf-114	88	2	sector	sector	NOUN
gujaf-114	88	3	and	and	CCONJ
gujaf-114	88	4	the	the	DET
gujaf-114	88	5	agro	agro	ADJ
gujaf-114	88	6	-	-	PUNCT
gujaf-114	88	7	allied	ally	VERB
gujaf-114	88	8	firms	firm	NOUN
gujaf-114	88	9	also	also	ADV
gujaf-114	88	10	provide	provide	VERB
gujaf-114	88	11	employment	employment	NOUN
gujaf-114	88	12	opportunities	opportunity	NOUN
gujaf-114	88	13	to	to	ADP
gujaf-114	88	14	a	a	DET
gujaf-114	88	15	considerable	considerable	ADJ
gujaf-114	88	16	proportion	proportion	NOUN
gujaf-114	88	17	of	of	ADP
gujaf-114	88	18	the	the	DET
gujaf-114	88	19	population	population	NOUN
gujaf-114	88	20	.	.	PUNCT
gujaf-114	89	1	on	on	ADP
gujaf-114	89	2	the	the	DET
gujaf-114	89	3	international	international	ADJ
gujaf-114	89	4	scene	scene	NOUN
gujaf-114	89	5	,	,	PUNCT
gujaf-114	89	6	agriculture	agriculture	NOUN
gujaf-114	89	7	contributes	contribute	VERB
gujaf-114	89	8	to	to	ADP
gujaf-114	89	9	foreign	foreign	ADJ
gujaf-114	89	10	exchange	exchange	NOUN
gujaf-114	89	11	earnings	earning	NOUN
gujaf-114	89	12	as	as	ADV
gujaf-114	89	13	well	well	ADV
gujaf-114	89	14	as	as	ADP
gujaf-114	89	15	reducing	reduce	VERB
gujaf-114	89	16	the	the	DET
gujaf-114	89	17	balance	balance	NOUN
gujaf-114	89	18	of	of	ADP
gujaf-114	89	19	payment	payment	NOUN
gujaf-114	89	20	deficit	deficit	NOUN
gujaf-114	89	21	.	.	PUNCT
gujaf-114	90	1	thus	thus	ADV
gujaf-114	90	2	,	,	PUNCT
gujaf-114	90	3	agricultural	agricultural	ADJ
gujaf-114	90	4	firms	firm	NOUN
gujaf-114	90	5	like	like	ADP
gujaf-114	90	6	all	all	DET
gujaf-114	90	7	other	other	ADJ
gujaf-114	90	8	business	business	NOUN
gujaf-114	90	9	firms	firm	NOUN
gujaf-114	90	10	need	need	VERB
gujaf-114	90	11	to	to	PART
gujaf-114	90	12	sustain	sustain	VERB
gujaf-114	90	13	their	their	PRON
gujaf-114	90	14	productivity	productivity	NOUN
gujaf-114	90	15	for	for	ADP
gujaf-114	90	16	higher	high	ADJ
gujaf-114	90	17	economic	economic	ADJ
gujaf-114	90	18	growth	growth	NOUN
gujaf-114	90	19	(	(	PUNCT
gujaf-114	90	20	kazeem	kazeem	NOUN
gujaf-114	90	21	,	,	PUNCT
gujaf-114	90	22	2015	2015	NUM
gujaf-114	90	23	)	)	PUNCT
gujaf-114	90	24	.	.	PUNCT
gujaf-114	91	1	the	the	DET
gujaf-114	91	2	improvement	improvement	NOUN
gujaf-114	91	3	in	in	ADP
gujaf-114	91	4	performance	performance	NOUN
gujaf-114	91	5	is	be	AUX
gujaf-114	91	6	expected	expect	VERB
gujaf-114	91	7	in	in	ADP
gujaf-114	91	8	increased	increase	VERB
gujaf-114	91	9	output	output	NOUN
gujaf-114	91	10	of	of	ADP
gujaf-114	91	11	the	the	DET
gujaf-114	91	12	agricultural	agricultural	ADJ
gujaf-114	91	13	produce	produce	NOUN
gujaf-114	91	14	as	as	ADV
gujaf-114	91	15	well	well	ADV
gujaf-114	91	16	as	as	ADP
gujaf-114	91	17	financial	financial	ADJ
gujaf-114	91	18	performance	performance	NOUN
gujaf-114	91	19	of	of	ADP
gujaf-114	91	20	agricultural	agricultural	ADJ
gujaf-114	91	21	firms	firm	NOUN
gujaf-114	91	22	(	(	PUNCT
gujaf-114	91	23	izuckukwu	izuckukwu	NOUN
gujaf-114	91	24	,	,	PUNCT
gujaf-114	91	25	2011	2011	NUM
gujaf-114	91	26	)	)	PUNCT
gujaf-114	91	27	.	.	PUNCT
gujaf-114	92	1	the	the	DET
gujaf-114	92	2	financial	financial	ADJ
gujaf-114	92	3	performance	performance	NOUN
gujaf-114	92	4	in	in	ADP
gujaf-114	92	5	this	this	DET
gujaf-114	92	6	sense	sense	NOUN
gujaf-114	92	7	has	have	VERB
gujaf-114	92	8	to	to	PART
gujaf-114	92	9	with	with	ADP
gujaf-114	92	10	the	the	DET
gujaf-114	92	11	profitability	profitability	NOUN
gujaf-114	92	12	of	of	ADP
gujaf-114	92	13	the	the	DET
gujaf-114	92	14	firms	firm	NOUN
gujaf-114	92	15	that	that	PRON
gujaf-114	92	16	engage	engage	VERB
gujaf-114	92	17	in	in	ADP
gujaf-114	92	18	agro	agro	ADJ
gujaf-114	92	19	-	-	PUNCT
gujaf-114	92	20	allied	ally	VERB
gujaf-114	92	21	businesses	business	NOUN
gujaf-114	92	22	.	.	PUNCT
gujaf-114	93	1	the	the	DET
gujaf-114	93	2	firms	firm	NOUN
gujaf-114	93	3	’	’	PART
gujaf-114	93	4	profitability	profitability	NOUN
gujaf-114	93	5	determines	determine	VERB
gujaf-114	93	6	the	the	DET
gujaf-114	93	7	sustainability	sustainability	NOUN
gujaf-114	93	8	of	of	ADP
gujaf-114	93	9	agricultural	agricultural	ADJ
gujaf-114	93	10	sector	sector	NOUN
gujaf-114	93	11	.	.	PUNCT
gujaf-114	94	1	the	the	DET
gujaf-114	94	2	profitability	profitability	NOUN
gujaf-114	94	3	of	of	ADP
gujaf-114	94	4	agricultural	agricultural	ADJ
gujaf-114	94	5	firms	firm	NOUN
gujaf-114	94	6	could	could	AUX
gujaf-114	94	7	however	however	ADV
gujaf-114	94	8	be	be	AUX
gujaf-114	94	9	affected	affect	VERB
gujaf-114	94	10	by	by	ADP
gujaf-114	94	11	several	several	ADJ
gujaf-114	94	12	firmspecific	firmspecific	ADJ
gujaf-114	94	13	factors	factor	NOUN
gujaf-114	94	14	and	and	CCONJ
gujaf-114	94	15	market	market	NOUN
gujaf-114	94	16	related	relate	VERB
gujaf-114	94	17	factors	factor	NOUN
gujaf-114	94	18	(	(	PUNCT
gujaf-114	94	19	tripathi	tripathi	PROPN
gujaf-114	94	20	&	&	CCONJ
gujaf-114	94	21	seth	seth	PROPN
gujaf-114	94	22	,	,	PUNCT
gujaf-114	94	23	2014	2014	NUM
gujaf-114	94	24	)	)	PUNCT
gujaf-114	94	25	.	.	PUNCT
gujaf-114	95	1	factors	factor	NOUN
gujaf-114	95	2	like	like	ADP
gujaf-114	95	3	firm	firm	ADJ
gujaf-114	95	4	size	size	NOUN
gujaf-114	95	5	,	,	PUNCT
gujaf-114	95	6	firm	firm	ADJ
gujaf-114	95	7	age	age	NOUN
gujaf-114	95	8	,	,	PUNCT
gujaf-114	95	9	market	market	NOUN
gujaf-114	95	10	value	value	NOUN
gujaf-114	95	11	,	,	PUNCT
gujaf-114	95	12	earnings	earning	NOUN
gujaf-114	95	13	,	,	PUNCT
gujaf-114	95	14	dividend	dividend	NOUN
gujaf-114	95	15	payout	payout	NOUN
gujaf-114	95	16	ratio	ratio	NOUN
gujaf-114	95	17	,	,	PUNCT
gujaf-114	95	18	and	and	CCONJ
gujaf-114	95	19	liquidity	liquidity	NOUN
gujaf-114	95	20	have	have	AUX
gujaf-114	95	21	been	be	AUX
gujaf-114	95	22	identified	identify	VERB
gujaf-114	95	23	as	as	ADP
gujaf-114	95	24	some	some	PRON
gujaf-114	95	25	of	of	ADP
gujaf-114	95	26	the	the	DET
gujaf-114	95	27	firm	firm	ADJ
gujaf-114	95	28	specific	specific	ADJ
gujaf-114	95	29	characteristics	characteristic	NOUN
gujaf-114	95	30	affecting	affect	VERB
gujaf-114	95	31	profitability	profitability	NOUN
gujaf-114	95	32	of	of	ADP
gujaf-114	95	33	business	business	NOUN
gujaf-114	95	34	firms	firm	NOUN
gujaf-114	95	35	including	include	VERB
gujaf-114	95	36	those	those	PRON
gujaf-114	95	37	in	in	ADP
gujaf-114	95	38	agricultural	agricultural	ADJ
gujaf-114	95	39	sector	sector	NOUN
gujaf-114	95	40	(	(	PUNCT
gujaf-114	95	41	anderson	anderson	PROPN
gujaf-114	95	42	,	,	PUNCT
gujaf-114	95	43	2016	2016	NUM
gujaf-114	95	44	)	)	PUNCT
gujaf-114	95	45	.	.	PUNCT
gujaf-114	96	1	according	accord	VERB
gujaf-114	96	2	to	to	ADP
gujaf-114	96	3	stainer	stainer	NOUN
gujaf-114	96	4	(	(	PUNCT
gujaf-114	96	5	2006	2006	NUM
gujaf-114	96	6	)	)	PUNCT
gujaf-114	96	7	,	,	PUNCT
gujaf-114	96	8	firm	firm	ADJ
gujaf-114	96	9	-	-	PUNCT
gujaf-114	96	10	specific	specific	ADJ
gujaf-114	96	11	mailto:jimoh.at1@unilorin.edu.ng	mailto:jimoh.at1@unilorin.edu.ng	ADJ
gujaf-114	96	12	mailto:attahjohnadeyimorandy@gmail.com	mailto:attahjohnadeyimorandy@gmail.com	NOUN
gujaf-114	96	13	2	2	NUM
gujaf-114	96	14	factors	factor	NOUN
gujaf-114	96	15	include	include	VERB
gujaf-114	96	16	all	all	DET
gujaf-114	96	17	sorts	sort	NOUN
gujaf-114	96	18	of	of	ADP
gujaf-114	96	19	reported	report	VERB
gujaf-114	96	20	financial	financial	ADJ
gujaf-114	96	21	information	information	NOUN
gujaf-114	96	22	,	,	PUNCT
gujaf-114	96	23	signalling	signal	VERB
gujaf-114	96	24	the	the	DET
gujaf-114	96	25	financial	financial	ADJ
gujaf-114	96	26	performance	performance	NOUN
gujaf-114	96	27	of	of	ADP
gujaf-114	96	28	the	the	DET
gujaf-114	96	29	companies	company	NOUN
gujaf-114	96	30	to	to	ADP
gujaf-114	96	31	stakeholders	stakeholder	NOUN
gujaf-114	96	32	.	.	PUNCT
gujaf-114	97	1	it	it	PRON
gujaf-114	97	2	becomes	become	VERB
gujaf-114	97	3	noticeable	noticeable	ADJ
gujaf-114	97	4	from	from	ADP
gujaf-114	97	5	the	the	DET
gujaf-114	97	6	foregoing	foregoing	NOUN
gujaf-114	97	7	that	that	SCONJ
gujaf-114	97	8	the	the	DET
gujaf-114	97	9	contribution	contribution	NOUN
gujaf-114	97	10	of	of	ADP
gujaf-114	97	11	agricultural	agricultural	ADJ
gujaf-114	97	12	sector	sector	NOUN
gujaf-114	97	13	depends	depend	VERB
gujaf-114	97	14	largely	largely	ADV
gujaf-114	97	15	on	on	ADP
gujaf-114	97	16	performance	performance	NOUN
gujaf-114	97	17	of	of	ADP
gujaf-114	97	18	the	the	DET
gujaf-114	97	19	firms	firm	NOUN
gujaf-114	97	20	within	within	ADP
gujaf-114	97	21	the	the	DET
gujaf-114	97	22	sector	sector	NOUN
gujaf-114	97	23	particularly	particularly	ADV
gujaf-114	97	24	the	the	DET
gujaf-114	97	25	profitability	profitability	NOUN
gujaf-114	97	26	of	of	ADP
gujaf-114	97	27	the	the	DET
gujaf-114	97	28	firms	firm	NOUN
gujaf-114	97	29	.	.	PUNCT
gujaf-114	98	1	that	that	PRON
gujaf-114	98	2	is	be	AUX
gujaf-114	98	3	,	,	PUNCT
gujaf-114	98	4	low	low	ADJ
gujaf-114	98	5	contribution	contribution	NOUN
gujaf-114	98	6	of	of	ADP
gujaf-114	98	7	agriculture	agriculture	NOUN
gujaf-114	98	8	to	to	ADP
gujaf-114	98	9	economic	economic	ADJ
gujaf-114	98	10	growth	growth	NOUN
gujaf-114	98	11	,	,	PUNCT
gujaf-114	98	12	could	could	AUX
gujaf-114	98	13	be	be	AUX
gujaf-114	98	14	traced	trace	VERB
gujaf-114	98	15	to	to	ADP
gujaf-114	98	16	low	low	ADJ
gujaf-114	98	17	profitability	profitability	NOUN
gujaf-114	98	18	of	of	ADP
gujaf-114	98	19	agricultural	agricultural	ADJ
gujaf-114	98	20	firms	firm	NOUN
gujaf-114	98	21	and	and	CCONJ
gujaf-114	98	22	vice	vice	NOUN
gujaf-114	98	23	-	-	NOUN
gujaf-114	98	24	versa	versa	NOUN
gujaf-114	98	25	.	.	PUNCT
gujaf-114	99	1	a	a	DET
gujaf-114	99	2	typical	typical	ADJ
gujaf-114	99	3	example	example	NOUN
gujaf-114	99	4	could	could	AUX
gujaf-114	99	5	be	be	AUX
gujaf-114	99	6	made	make	VERB
gujaf-114	99	7	of	of	ADP
gujaf-114	99	8	nigerian	nigerian	ADJ
gujaf-114	99	9	economy	economy	NOUN
gujaf-114	99	10	.	.	PUNCT
gujaf-114	100	1	in	in	ADP
gujaf-114	100	2	nigeria	nigeria	PROPN
gujaf-114	100	3	,	,	PUNCT
gujaf-114	100	4	the	the	DET
gujaf-114	100	5	contribution	contribution	NOUN
gujaf-114	100	6	of	of	ADP
gujaf-114	100	7	listed	list	VERB
gujaf-114	100	8	agricultural	agricultural	ADJ
gujaf-114	100	9	firms	firm	NOUN
gujaf-114	100	10	to	to	ADP
gujaf-114	100	11	market	market	NOUN
gujaf-114	100	12	development	development	NOUN
gujaf-114	100	13	has	have	AUX
gujaf-114	100	14	been	be	AUX
gujaf-114	100	15	fluctuating	fluctuate	VERB
gujaf-114	100	16	in	in	ADP
gujaf-114	100	17	recent	recent	ADJ
gujaf-114	100	18	pasts	past	NOUN
gujaf-114	100	19	.	.	PUNCT
gujaf-114	101	1	in	in	ADP
gujaf-114	101	2	fact	fact	NOUN
gujaf-114	101	3	,	,	PUNCT
gujaf-114	101	4	listed	list	VERB
gujaf-114	101	5	agricultural	agricultural	ADJ
gujaf-114	101	6	firms	firm	NOUN
gujaf-114	101	7	are	be	AUX
gujaf-114	101	8	ranked	rank	VERB
gujaf-114	101	9	far	far	ADV
gujaf-114	101	10	below	below	ADP
gujaf-114	101	11	the	the	DET
gujaf-114	101	12	likes	like	NOUN
gujaf-114	101	13	of	of	ADP
gujaf-114	101	14	financial	financial	ADJ
gujaf-114	101	15	service	service	NOUN
gujaf-114	101	16	,	,	PUNCT
gujaf-114	101	17	industrial	industrial	ADJ
gujaf-114	101	18	goods	good	NOUN
gujaf-114	101	19	,	,	PUNCT
gujaf-114	101	20	consumer	consumer	NOUN
gujaf-114	101	21	goods	good	NOUN
gujaf-114	101	22	,	,	PUNCT
gujaf-114	101	23	information	information	NOUN
gujaf-114	101	24	communication	communication	NOUN
gujaf-114	101	25	and	and	CCONJ
gujaf-114	101	26	technology	technology	NOUN
gujaf-114	101	27	(	(	PUNCT
gujaf-114	101	28	ict	ict	PROPN
gujaf-114	101	29	)	)	PUNCT
gujaf-114	101	30	,	,	PUNCT
gujaf-114	101	31	and	and	CCONJ
gujaf-114	101	32	oil	oil	NOUN
gujaf-114	101	33	and	and	CCONJ
gujaf-114	101	34	gas	gas	NOUN
gujaf-114	101	35	sectors	sector	NOUN
gujaf-114	101	36	(	(	PUNCT
gujaf-114	101	37	nigerian	nigerian	ADJ
gujaf-114	101	38	stock	stock	NOUN
gujaf-114	101	39	exchange	exchange	PROPN
gujaf-114	101	40	[	[	X
gujaf-114	101	41	nse	nse	NOUN
gujaf-114	101	42	]	]	X
gujaf-114	101	43	,	,	PUNCT
gujaf-114	101	44	2020	2020	NUM
gujaf-114	101	45	)	)	PUNCT
gujaf-114	101	46	.	.	PUNCT
gujaf-114	102	1	in	in	ADP
gujaf-114	102	2	terms	term	NOUN
gujaf-114	102	3	of	of	ADP
gujaf-114	102	4	market	market	NOUN
gujaf-114	102	5	capitalization	capitalization	NOUN
gujaf-114	102	6	of	of	ADP
gujaf-114	102	7	listed	list	VERB
gujaf-114	102	8	firms	firm	NOUN
gujaf-114	102	9	,	,	PUNCT
gujaf-114	102	10	agricultural	agricultural	ADJ
gujaf-114	102	11	sector	sector	NOUN
gujaf-114	102	12	firms	firm	NOUN
gujaf-114	102	13	recorded	record	VERB
gujaf-114	102	14	a	a	DET
gujaf-114	102	15	total	total	ADJ
gujaf-114	102	16	market	market	NOUN
gujaf-114	102	17	capitalisation	capitalisation	NOUN
gujaf-114	102	18	of	of	ADP
gujaf-114	102	19	₦	₦	PROPN
gujaf-114	102	20	54.85	54.85	NUM
gujaf-114	102	21	billion	billion	NUM
gujaf-114	102	22	representing	represent	VERB
gujaf-114	102	23	about	about	ADP
gujaf-114	102	24	36	36	NUM
gujaf-114	102	25	%	%	NOUN
gujaf-114	102	26	of	of	ADP
gujaf-114	102	27	total	total	ADJ
gujaf-114	102	28	market	market	NOUN
gujaf-114	102	29	capitalisation	capitalisation	NOUN
gujaf-114	102	30	in	in	ADP
gujaf-114	102	31	2014	2014	NUM
gujaf-114	102	32	.	.	PUNCT
gujaf-114	103	1	the	the	DET
gujaf-114	103	2	percentage	percentage	NOUN
gujaf-114	103	3	contribution	contribution	NOUN
gujaf-114	103	4	of	of	ADP
gujaf-114	103	5	listed	list	VERB
gujaf-114	103	6	agricultural	agricultural	ADJ
gujaf-114	103	7	firms	firm	NOUN
gujaf-114	103	8	to	to	PART
gujaf-114	103	9	total	total	ADJ
gujaf-114	103	10	market	market	NOUN
gujaf-114	103	11	capitalisation	capitalisation	NOUN
gujaf-114	103	12	fell	fall	VERB
gujaf-114	103	13	to	to	ADP
gujaf-114	103	14	8.8	8.8	NUM
gujaf-114	103	15	%	%	NOUN
gujaf-114	103	16	in	in	ADP
gujaf-114	103	17	2016	2016	NUM
gujaf-114	103	18	even	even	ADV
gujaf-114	103	19	though	though	SCONJ
gujaf-114	103	20	the	the	DET
gujaf-114	103	21	total	total	ADJ
gujaf-114	103	22	market	market	NOUN
gujaf-114	103	23	capitalisation	capitalisation	NOUN
gujaf-114	103	24	of	of	ADP
gujaf-114	103	25	the	the	DET
gujaf-114	103	26	sector	sector	NOUN
gujaf-114	103	27	had	have	AUX
gujaf-114	103	28	risen	rise	VERB
gujaf-114	103	29	to	to	ADP
gujaf-114	103	30	₦	₦	PROPN
gujaf-114	103	31	81.71	81.71	NUM
gujaf-114	103	32	from	from	ADP
gujaf-114	103	33	₦	₦	PROPN
gujaf-114	103	34	54.85	54.85	NUM
gujaf-114	103	35	billion	billion	NUM
gujaf-114	103	36	in	in	ADP
gujaf-114	103	37	2014	2014	NUM
gujaf-114	103	38	.	.	PUNCT
gujaf-114	104	1	also	also	ADV
gujaf-114	104	2	,	,	PUNCT
gujaf-114	104	3	in	in	ADP
gujaf-114	104	4	the	the	DET
gujaf-114	104	5	year	year	NOUN
gujaf-114	104	6	2020	2020	NUM
gujaf-114	104	7	,	,	PUNCT
gujaf-114	104	8	the	the	DET
gujaf-114	104	9	contribution	contribution	NOUN
gujaf-114	104	10	of	of	ADP
gujaf-114	104	11	the	the	DET
gujaf-114	104	12	sector	sector	NOUN
gujaf-114	104	13	to	to	ADP
gujaf-114	104	14	the	the	DET
gujaf-114	104	15	total	total	ADJ
gujaf-114	104	16	market	market	NOUN
gujaf-114	104	17	capitalisation	capitalisation	NOUN
gujaf-114	104	18	stood	stand	VERB
gujaf-114	104	19	at	at	ADP
gujaf-114	104	20	₦	₦	ADP
gujaf-114	104	21	171.88	171.88	NUM
gujaf-114	104	22	billion	billion	NUM
gujaf-114	104	23	which	which	PRON
gujaf-114	104	24	stood	stand	VERB
gujaf-114	104	25	at	at	ADP
gujaf-114	104	26	8.18	8.18	NUM
gujaf-114	104	27	%	%	NOUN
gujaf-114	104	28	to	to	ADP
gujaf-114	104	29	the	the	DET
gujaf-114	104	30	total	total	ADJ
gujaf-114	104	31	market	market	NOUN
gujaf-114	104	32	capitalisation	capitalisation	NOUN
gujaf-114	104	33	(	(	PUNCT
gujaf-114	104	34	nse	nse	NOUN
gujaf-114	104	35	,	,	PUNCT
gujaf-114	104	36	2020	2020	NUM
gujaf-114	104	37	)	)	PUNCT
gujaf-114	104	38	.	.	PUNCT
gujaf-114	105	1	the	the	DET
gujaf-114	105	2	trend	trend	NOUN
gujaf-114	105	3	analysis	analysis	NOUN
gujaf-114	105	4	shows	show	VERB
gujaf-114	105	5	that	that	SCONJ
gujaf-114	105	6	the	the	DET
gujaf-114	105	7	performance	performance	NOUN
gujaf-114	105	8	of	of	ADP
gujaf-114	105	9	agricultural	agricultural	ADJ
gujaf-114	105	10	sector	sector	NOUN
gujaf-114	105	11	,	,	PUNCT
gujaf-114	105	12	in	in	ADP
gujaf-114	105	13	terms	term	NOUN
gujaf-114	105	14	of	of	ADP
gujaf-114	105	15	market	market	NOUN
gujaf-114	105	16	capitalisation	capitalisation	NOUN
gujaf-114	105	17	,	,	PUNCT
gujaf-114	105	18	is	be	AUX
gujaf-114	105	19	quite	quite	ADV
gujaf-114	105	20	low	low	ADJ
gujaf-114	105	21	.	.	PUNCT
gujaf-114	106	1	since	since	SCONJ
gujaf-114	106	2	market	market	NOUN
gujaf-114	106	3	performance	performance	NOUN
gujaf-114	106	4	(	(	PUNCT
gujaf-114	106	5	market	market	NOUN
gujaf-114	106	6	capitalisation	capitalisation	NOUN
gujaf-114	106	7	)	)	PUNCT
gujaf-114	106	8	has	have	AUX
gujaf-114	106	9	been	be	AUX
gujaf-114	106	10	linked	link	VERB
gujaf-114	106	11	to	to	ADP
gujaf-114	106	12	firms	firm	NOUN
gujaf-114	106	13	’	’	PART
gujaf-114	106	14	profitability	profitability	NOUN
gujaf-114	106	15	,	,	PUNCT
gujaf-114	106	16	the	the	DET
gujaf-114	106	17	poor	poor	ADJ
gujaf-114	106	18	performance	performance	NOUN
gujaf-114	106	19	of	of	ADP
gujaf-114	106	20	listed	list	VERB
gujaf-114	106	21	agricultural	agricultural	ADJ
gujaf-114	106	22	firms	firm	NOUN
gujaf-114	106	23	can	can	AUX
gujaf-114	106	24	be	be	AUX
gujaf-114	106	25	linked	link	VERB
gujaf-114	106	26	to	to	ADP
gujaf-114	106	27	firm	firm	ADJ
gujaf-114	106	28	-	-	PUNCT
gujaf-114	106	29	specific	specific	ADJ
gujaf-114	106	30	characteristics	characteristic	NOUN
gujaf-114	106	31	that	that	PRON
gujaf-114	106	32	affect	affect	VERB
gujaf-114	106	33	their	their	PRON
gujaf-114	106	34	profitability	profitability	NOUN
gujaf-114	106	35	(	(	PUNCT
gujaf-114	106	36	dioha	dioha	PROPN
gujaf-114	106	37	,	,	PUNCT
gujaf-114	106	38	et	et	PROPN
gujaf-114	106	39	al	al	PROPN
gujaf-114	106	40	.	.	PROPN
gujaf-114	106	41	2018	2018	NUM
gujaf-114	106	42	;	;	PUNCT
gujaf-114	106	43	jave	jave	NOUN
gujaf-114	106	44	,	,	PUNCT
gujaf-114	106	45	2013	2013	NUM
gujaf-114	106	46	;	;	PUNCT
gujaf-114	106	47	kazeem	kazeem	NOUN
gujaf-114	106	48	,	,	PUNCT
gujaf-114	106	49	2015	2015	NUM
gujaf-114	106	50	;	;	PUNCT
gujaf-114	106	51	mirza	mirza	PROPN
gujaf-114	106	52	&	&	CCONJ
gujaf-114	106	53	mwebia	mwebia	PROPN
gujaf-114	106	54	,	,	PUNCT
gujaf-114	106	55	2017	2017	NUM
gujaf-114	106	56	)	)	PUNCT
gujaf-114	106	57	.	.	PUNCT
gujaf-114	107	1	past	past	ADP
gujaf-114	107	2	studies	study	NOUN
gujaf-114	107	3	on	on	ADP
gujaf-114	107	4	firm	firm	ADJ
gujaf-114	107	5	-	-	PUNCT
gujaf-114	107	6	specific	specific	ADJ
gujaf-114	107	7	factors	factor	NOUN
gujaf-114	107	8	and	and	CCONJ
gujaf-114	107	9	their	their	PRON
gujaf-114	107	10	effects	effect	NOUN
gujaf-114	107	11	on	on	ADP
gujaf-114	107	12	firm	firm	ADJ
gujaf-114	107	13	performance	performance	NOUN
gujaf-114	107	14	in	in	ADP
gujaf-114	107	15	nigeria	nigeria	PROPN
gujaf-114	107	16	focused	focus	VERB
gujaf-114	107	17	on	on	ADP
gujaf-114	107	18	consumer	consumer	NOUN
gujaf-114	107	19	goods	good	NOUN
gujaf-114	107	20	sector	sector	NOUN
gujaf-114	107	21	,	,	PUNCT
gujaf-114	107	22	insurance	insurance	NOUN
gujaf-114	107	23	firms	firm	NOUN
gujaf-114	107	24	,	,	PUNCT
gujaf-114	107	25	deposit	deposit	VERB
gujaf-114	107	26	money	money	NOUN
gujaf-114	107	27	banks	bank	NOUN
gujaf-114	107	28	,	,	PUNCT
gujaf-114	107	29	and	and	CCONJ
gujaf-114	107	30	industrial	industrial	ADJ
gujaf-114	107	31	goods	good	NOUN
gujaf-114	107	32	sectors	sector	NOUN
gujaf-114	107	33	with	with	ADP
gujaf-114	107	34	little	little	ADJ
gujaf-114	107	35	or	or	CCONJ
gujaf-114	107	36	nothing	nothing	PRON
gujaf-114	107	37	on	on	ADP
gujaf-114	107	38	agricultural	agricultural	ADJ
gujaf-114	107	39	sector	sector	NOUN
gujaf-114	107	40	(	(	PUNCT
gujaf-114	107	41	abubakar	abubakar	PROPN
gujaf-114	107	42	et	et	PROPN
gujaf-114	107	43	al	al	PROPN
gujaf-114	107	44	.	.	PROPN
gujaf-114	107	45	,	,	PUNCT
gujaf-114	107	46	2018	2018	NUM
gujaf-114	107	47	;	;	PUNCT
gujaf-114	107	48	kazeem	kazeem	PROPN
gujaf-114	107	49	,	,	PUNCT
gujaf-114	107	50	2015	2015	NUM
gujaf-114	107	51	)	)	PUNCT
gujaf-114	107	52	.	.	PUNCT
gujaf-114	108	1	more	more	ADV
gujaf-114	108	2	so	so	ADV
gujaf-114	108	3	,	,	PUNCT
gujaf-114	108	4	past	past	ADJ
gujaf-114	108	5	studies	study	NOUN
gujaf-114	108	6	have	have	AUX
gujaf-114	108	7	failed	fail	VERB
gujaf-114	108	8	to	to	PART
gujaf-114	108	9	include	include	VERB
gujaf-114	108	10	assets	asset	NOUN
gujaf-114	108	11	maturity	maturity	NOUN
gujaf-114	108	12	structure	structure	NOUN
gujaf-114	108	13	in	in	ADP
gujaf-114	108	14	their	their	PRON
gujaf-114	108	15	study	study	NOUN
gujaf-114	108	16	.	.	PUNCT
gujaf-114	109	1	the	the	DET
gujaf-114	109	2	factor	factor	NOUN
gujaf-114	109	3	is	be	AUX
gujaf-114	109	4	so	so	ADV
gujaf-114	109	5	important	important	ADJ
gujaf-114	109	6	that	that	SCONJ
gujaf-114	109	7	it	it	PRON
gujaf-114	109	8	reveals	reveal	VERB
gujaf-114	109	9	the	the	DET
gujaf-114	109	10	efficiency	efficiency	NOUN
gujaf-114	109	11	in	in	ADP
gujaf-114	109	12	the	the	DET
gujaf-114	109	13	utilization	utilization	NOUN
gujaf-114	109	14	of	of	ADP
gujaf-114	109	15	firm	firm	ADJ
gujaf-114	109	16	assets	asset	NOUN
gujaf-114	109	17	.	.	PUNCT
gujaf-114	110	1	exclusion	exclusion	NOUN
gujaf-114	110	2	of	of	ADP
gujaf-114	110	3	such	such	DET
gujaf-114	110	4	a	a	DET
gujaf-114	110	5	variable	variable	NOUN
gujaf-114	110	6	in	in	ADP
gujaf-114	110	7	the	the	DET
gujaf-114	110	8	past	past	ADJ
gujaf-114	110	9	studies	study	NOUN
gujaf-114	110	10	casted	cast	VERB
gujaf-114	110	11	some	some	DET
gujaf-114	110	12	doubt	doubt	NOUN
gujaf-114	110	13	on	on	ADP
gujaf-114	110	14	the	the	DET
gujaf-114	110	15	fitness	fitness	NOUN
gujaf-114	110	16	of	of	ADP
gujaf-114	110	17	the	the	DET
gujaf-114	110	18	models	model	NOUN
gujaf-114	110	19	as	as	ADV
gujaf-114	110	20	well	well	ADV
gujaf-114	110	21	as	as	ADP
gujaf-114	110	22	the	the	DET
gujaf-114	110	23	reliability	reliability	NOUN
gujaf-114	110	24	of	of	ADP
gujaf-114	110	25	the	the	DET
gujaf-114	110	26	findings	finding	NOUN
gujaf-114	110	27	.	.	PUNCT
gujaf-114	111	1	asset	asset	NOUN
gujaf-114	111	2	maturity	maturity	NOUN
gujaf-114	111	3	was	be	AUX
gujaf-114	111	4	therefore	therefore	ADV
gujaf-114	111	5	included	include	VERB
gujaf-114	111	6	in	in	ADP
gujaf-114	111	7	this	this	DET
gujaf-114	111	8	study	study	NOUN
gujaf-114	111	9	for	for	ADP
gujaf-114	111	10	a	a	DET
gujaf-114	111	11	more	more	ADV
gujaf-114	111	12	reliable	reliable	ADJ
gujaf-114	111	13	result	result	NOUN
gujaf-114	111	14	since	since	SCONJ
gujaf-114	111	15	it	it	PRON
gujaf-114	111	16	has	have	AUX
gujaf-114	111	17	been	be	AUX
gujaf-114	111	18	established	establish	VERB
gujaf-114	111	19	theoretically	theoretically	ADV
gujaf-114	111	20	that	that	SCONJ
gujaf-114	111	21	it	it	PRON
gujaf-114	111	22	could	could	AUX
gujaf-114	111	23	have	have	VERB
gujaf-114	111	24	some	some	DET
gujaf-114	111	25	effects	effect	NOUN
gujaf-114	111	26	on	on	ADP
gujaf-114	111	27	performance	performance	NOUN
gujaf-114	111	28	.	.	PUNCT
gujaf-114	112	1	it	it	PRON
gujaf-114	112	2	is	be	AUX
gujaf-114	112	3	in	in	ADP
gujaf-114	112	4	this	this	DET
gujaf-114	112	5	regard	regard	NOUN
gujaf-114	112	6	that	that	SCONJ
gujaf-114	112	7	the	the	DET
gujaf-114	112	8	study	study	NOUN
gujaf-114	112	9	was	be	AUX
gujaf-114	112	10	conducted	conduct	VERB
gujaf-114	112	11	to	to	PART
gujaf-114	112	12	examine	examine	VERB
gujaf-114	112	13	the	the	DET
gujaf-114	112	14	effect	effect	NOUN
gujaf-114	112	15	of	of	ADP
gujaf-114	112	16	firm	firm	ADJ
gujaf-114	112	17	specific	specific	ADJ
gujaf-114	112	18	characteristics	characteristic	NOUN
gujaf-114	112	19	on	on	ADP
gujaf-114	112	20	financial	financial	ADJ
gujaf-114	112	21	performance	performance	NOUN
gujaf-114	112	22	of	of	ADP
gujaf-114	112	23	listed	list	VERB
gujaf-114	112	24	agricultural	agricultural	ADJ
gujaf-114	112	25	companies	company	NOUN
gujaf-114	112	26	in	in	ADP
gujaf-114	112	27	nigeria	nigeria	PROPN
gujaf-114	112	28	.	.	PUNCT
gujaf-114	113	1	2	2	X
gujaf-114	113	2	.	.	X
gujaf-114	113	3	literature	literature	NOUN
gujaf-114	113	4	review	review	PROPN
gujaf-114	113	5	and	and	CCONJ
gujaf-114	113	6	theoretical	theoretical	ADJ
gujaf-114	113	7	review	review	NOUN
gujaf-114	113	8	firm	firm	ADJ
gujaf-114	113	9	-	-	PUNCT
gujaf-114	113	10	specific	specific	ADJ
gujaf-114	113	11	characteristics	characteristic	NOUN
gujaf-114	113	12	are	be	AUX
gujaf-114	113	13	internal	internal	ADJ
gujaf-114	113	14	factors	factor	NOUN
gujaf-114	113	15	that	that	PRON
gujaf-114	113	16	have	have	AUX
gujaf-114	113	17	been	be	AUX
gujaf-114	113	18	conceptually	conceptually	ADV
gujaf-114	113	19	and	and	CCONJ
gujaf-114	113	20	theoretically	theoretically	ADV
gujaf-114	113	21	established	establish	VERB
gujaf-114	113	22	in	in	ADP
gujaf-114	113	23	literature	literature	NOUN
gujaf-114	113	24	.	.	PUNCT
gujaf-114	114	1	according	accord	VERB
gujaf-114	114	2	to	to	ADP
gujaf-114	114	3	abdullahi	abdullahi	NUM
gujaf-114	114	4	(	(	PUNCT
gujaf-114	114	5	2016	2016	NUM
gujaf-114	114	6	)	)	PUNCT
gujaf-114	114	7	,	,	PUNCT
gujaf-114	114	8	firm	firm	ADJ
gujaf-114	114	9	-	-	PUNCT
gujaf-114	114	10	specific	specific	ADJ
gujaf-114	114	11	characteristics	characteristic	NOUN
gujaf-114	114	12	are	be	AUX
gujaf-114	114	13	firms	firm	NOUN
gujaf-114	114	14	’	'	PUNCT
gujaf-114	114	15	demographic	demographic	ADJ
gujaf-114	114	16	,	,	PUNCT
gujaf-114	114	17	managerial	managerial	ADJ
gujaf-114	114	18	and	and	CCONJ
gujaf-114	114	19	other	other	ADJ
gujaf-114	114	20	internal	internal	ADJ
gujaf-114	114	21	environmental	environmental	ADJ
gujaf-114	114	22	variables	variable	NOUN
gujaf-114	114	23	that	that	PRON
gujaf-114	114	24	are	be	AUX
gujaf-114	114	25	capable	capable	ADJ
gujaf-114	114	26	of	of	ADP
gujaf-114	114	27	influencing	influence	VERB
gujaf-114	114	28	the	the	DET
gujaf-114	114	29	firms	firm	NOUN
gujaf-114	114	30	’	’	PART
gujaf-114	114	31	performance	performance	NOUN
gujaf-114	114	32	.	.	PUNCT
gujaf-114	115	1	they	they	PRON
gujaf-114	115	2	are	be	AUX
gujaf-114	115	3	behavioural	behavioural	ADJ
gujaf-114	115	4	patterns	pattern	NOUN
gujaf-114	115	5	through	through	ADP
gujaf-114	115	6	which	which	PRON
gujaf-114	115	7	organisational	organisational	ADJ
gujaf-114	115	8	goals	goal	NOUN
gujaf-114	115	9	are	be	AUX
gujaf-114	115	10	achieved	achieve	VERB
gujaf-114	115	11	(	(	PUNCT
gujaf-114	115	12	abubakar	abubakar	PROPN
gujaf-114	115	13	et	et	PROPN
gujaf-114	115	14	al	al	PROPN
gujaf-114	115	15	.	.	PROPN
gujaf-114	115	16	,	,	PUNCT
gujaf-114	115	17	2018	2018	NUM
gujaf-114	115	18	)	)	PUNCT
gujaf-114	115	19	.	.	PUNCT
gujaf-114	116	1	some	some	PRON
gujaf-114	116	2	of	of	ADP
gujaf-114	116	3	these	these	DET
gujaf-114	116	4	factors	factor	NOUN
gujaf-114	116	5	are	be	AUX
gujaf-114	116	6	discussed	discuss	VERB
gujaf-114	116	7	in	in	ADP
gujaf-114	116	8	this	this	DET
gujaf-114	116	9	section	section	NOUN
gujaf-114	116	10	.	.	PUNCT
gujaf-114	117	1	firm	firm	ADJ
gujaf-114	117	2	size	size	NOUN
gujaf-114	117	3	is	be	AUX
gujaf-114	117	4	a	a	DET
gujaf-114	117	5	measure	measure	NOUN
gujaf-114	117	6	of	of	ADP
gujaf-114	117	7	how	how	SCONJ
gujaf-114	117	8	big	big	ADJ
gujaf-114	117	9	or	or	CCONJ
gujaf-114	117	10	small	small	ADJ
gujaf-114	117	11	a	a	DET
gujaf-114	117	12	firm	firm	NOUN
gujaf-114	117	13	is	be	AUX
gujaf-114	117	14	which	which	PRON
gujaf-114	117	15	is	be	AUX
gujaf-114	117	16	usually	usually	ADV
gujaf-114	117	17	indicated	indicate	VERB
gujaf-114	117	18	by	by	ADP
gujaf-114	117	19	the	the	DET
gujaf-114	117	20	value	value	NOUN
gujaf-114	117	21	of	of	ADP
gujaf-114	117	22	the	the	DET
gujaf-114	117	23	firm	firm	NOUN
gujaf-114	117	24	’s	’s	PART
gujaf-114	117	25	total	total	ADJ
gujaf-114	117	26	asset	asset	NOUN
gujaf-114	117	27	.	.	PUNCT
gujaf-114	118	1	according	accord	VERB
gujaf-114	118	2	to	to	ADP
gujaf-114	118	3	flamini	flamini	PROPN
gujaf-114	118	4	et	et	PROPN
gujaf-114	118	5	al	al	PROPN
gujaf-114	118	6	.	.	PROPN
gujaf-114	119	1	(	(	PUNCT
gujaf-114	119	2	2015	2015	NUM
gujaf-114	119	3	)	)	PUNCT
gujaf-114	119	4	,	,	PUNCT
gujaf-114	119	5	larger	large	ADJ
gujaf-114	119	6	companies	company	NOUN
gujaf-114	119	7	tend	tend	VERB
gujaf-114	119	8	to	to	PART
gujaf-114	119	9	perform	perform	VERB
gujaf-114	119	10	better	well	ADV
gujaf-114	119	11	as	as	SCONJ
gujaf-114	119	12	they	they	PRON
gujaf-114	119	13	will	will	AUX
gujaf-114	119	14	be	be	AUX
gujaf-114	119	15	better	well	ADV
gujaf-114	119	16	placed	place	VERB
gujaf-114	119	17	in	in	ADP
gujaf-114	119	18	the	the	DET
gujaf-114	119	19	market	market	NOUN
gujaf-114	119	20	due	due	ADP
gujaf-114	119	21	to	to	ADP
gujaf-114	119	22	scale	scale	NOUN
gujaf-114	119	23	economy	economy	NOUN
gujaf-114	119	24	.	.	PUNCT
gujaf-114	120	1	brown	brown	ADJ
gujaf-114	120	2	and	and	CCONJ
gujaf-114	120	3	caylor	caylor	NOUN
gujaf-114	120	4	(	(	PUNCT
gujaf-114	120	5	2004	2004	NUM
gujaf-114	120	6	)	)	PUNCT
gujaf-114	120	7	viewed	view	VERB
gujaf-114	120	8	firm	firm	ADJ
gujaf-114	120	9	size	size	NOUN
gujaf-114	120	10	as	as	ADP
gujaf-114	120	11	the	the	DET
gujaf-114	120	12	market	market	NOUN
gujaf-114	120	13	value	value	NOUN
gujaf-114	120	14	of	of	ADP
gujaf-114	120	15	firm	firm	NOUN
gujaf-114	120	16	’s	’s	PART
gujaf-114	120	17	asset	asset	NOUN
gujaf-114	120	18	.	.	PUNCT
gujaf-114	121	1	size	size	NOUN
gujaf-114	121	2	is	be	AUX
gujaf-114	121	3	therefore	therefore	ADV
gujaf-114	121	4	an	an	DET
gujaf-114	121	5	internal	internal	ADJ
gujaf-114	121	6	factor	factor	NOUN
gujaf-114	121	7	that	that	PRON
gujaf-114	121	8	explains	explain	VERB
gujaf-114	121	9	profitability	profitability	NOUN
gujaf-114	121	10	of	of	ADP
gujaf-114	121	11	firms	firm	NOUN
gujaf-114	121	12	(	(	PUNCT
gujaf-114	121	13	isik	isik	NOUN
gujaf-114	121	14	et	et	NOUN
gujaf-114	121	15	al	al	PROPN
gujaf-114	121	16	.	.	PROPN
gujaf-114	121	17	,	,	PUNCT
gujaf-114	121	18	2017	2017	NUM
gujaf-114	121	19	)	)	PUNCT
gujaf-114	121	20	.	.	PUNCT
gujaf-114	122	1	asset	asset	NOUN
gujaf-114	122	2	maturity	maturity	NOUN
gujaf-114	122	3	means	mean	VERB
gujaf-114	122	4	the	the	DET
gujaf-114	122	5	duration	duration	NOUN
gujaf-114	122	6	of	of	ADP
gujaf-114	122	7	cash	cash	NOUN
gujaf-114	122	8	flow	flow	NOUN
gujaf-114	122	9	which	which	PRON
gujaf-114	122	10	may	may	AUX
gujaf-114	122	11	be	be	AUX
gujaf-114	122	12	short	short	ADJ
gujaf-114	122	13	or	or	CCONJ
gujaf-114	122	14	long	long	ADJ
gujaf-114	122	15	for	for	ADP
gujaf-114	122	16	a	a	DET
gujaf-114	122	17	firm	firm	NOUN
gujaf-114	122	18	.	.	PUNCT
gujaf-114	123	1	asset	asset	NOUN
gujaf-114	123	2	maturity	maturity	NOUN
gujaf-114	123	3	represents	represent	VERB
gujaf-114	123	4	time	time	NOUN
gujaf-114	123	5	duration	duration	NOUN
gujaf-114	123	6	during	during	ADP
gujaf-114	123	7	which	which	PRON
gujaf-114	123	8	a	a	DET
gujaf-114	123	9	firm	firm	NOUN
gujaf-114	123	10	’s	’s	PART
gujaf-114	123	11	expected	expect	VERB
gujaf-114	123	12	cash	cash	NOUN
gujaf-114	123	13	inflow	inflow	NOUN
gujaf-114	123	14	from	from	ADP
gujaf-114	123	15	its	its	PRON
gujaf-114	123	16	assets	asset	NOUN
gujaf-114	123	17	is	be	AUX
gujaf-114	123	18	received	receive	VERB
gujaf-114	123	19	.	.	PUNCT
gujaf-114	124	1	it	it	PRON
gujaf-114	124	2	therefore	therefore	ADV
gujaf-114	124	3	indicates	indicate	VERB
gujaf-114	124	4	how	how	SCONJ
gujaf-114	124	5	efficiently	efficiently	ADV
gujaf-114	124	6	a	a	DET
gujaf-114	124	7	firm	firm	NOUN
gujaf-114	124	8	’s	’s	PART
gujaf-114	124	9	asset	asset	NOUN
gujaf-114	124	10	is	be	AUX
gujaf-114	124	11	being	be	AUX
gujaf-114	124	12	utilised	utilise	VERB
gujaf-114	124	13	to	to	PART
gujaf-114	124	14	generate	generate	VERB
gujaf-114	124	15	3	3	NUM
gujaf-114	124	16	cash	cash	NOUN
gujaf-114	124	17	flow	flow	NOUN
gujaf-114	124	18	and	and	CCONJ
gujaf-114	124	19	as	as	ADV
gujaf-114	124	20	such	such	ADJ
gujaf-114	124	21	it	it	PRON
gujaf-114	124	22	is	be	AUX
gujaf-114	124	23	capably	capably	ADV
gujaf-114	124	24	of	of	ADP
gujaf-114	124	25	having	have	VERB
gujaf-114	124	26	some	some	DET
gujaf-114	124	27	effect	effect	NOUN
gujaf-114	124	28	on	on	ADP
gujaf-114	124	29	profitability	profitability	NOUN
gujaf-114	124	30	of	of	ADP
gujaf-114	124	31	business	business	NOUN
gujaf-114	124	32	firms	firm	NOUN
gujaf-114	124	33	.	.	PUNCT
gujaf-114	125	1	asset	asset	NOUN
gujaf-114	125	2	maturity	maturity	NOUN
gujaf-114	125	3	could	could	AUX
gujaf-114	125	4	be	be	AUX
gujaf-114	125	5	measured	measure	VERB
gujaf-114	125	6	as	as	ADP
gujaf-114	125	7	book	book	NOUN
gujaf-114	125	8	value	value	NOUN
gujaf-114	125	9	of	of	ADP
gujaf-114	125	10	non	non	ADJ
gujaf-114	125	11	-	-	ADJ
gujaf-114	125	12	current	current	ADJ
gujaf-114	125	13	asset	asset	NOUN
gujaf-114	125	14	as	as	ADP
gujaf-114	125	15	a	a	DET
gujaf-114	125	16	percentage	percentage	NOUN
gujaf-114	125	17	of	of	ADP
gujaf-114	125	18	annual	annual	ADJ
gujaf-114	125	19	depreciation	depreciation	NOUN
gujaf-114	125	20	(	(	PUNCT
gujaf-114	125	21	ozkan	ozkan	ADJ
gujaf-114	125	22	,	,	PUNCT
gujaf-114	125	23	2002	2002	NUM
gujaf-114	125	24	)	)	PUNCT
gujaf-114	125	25	.	.	PUNCT
gujaf-114	126	1	in	in	ADP
gujaf-114	126	2	terms	term	NOUN
gujaf-114	126	3	of	of	ADP
gujaf-114	126	4	maturity	maturity	NOUN
gujaf-114	126	5	period	period	NOUN
gujaf-114	126	6	,	,	PUNCT
gujaf-114	126	7	it	it	PRON
gujaf-114	126	8	may	may	AUX
gujaf-114	126	9	be	be	AUX
gujaf-114	126	10	classified	classify	VERB
gujaf-114	126	11	as	as	ADP
gujaf-114	126	12	short	short	ADJ
gujaf-114	126	13	term	term	NOUN
gujaf-114	126	14	or	or	CCONJ
gujaf-114	126	15	long	long	ADJ
gujaf-114	126	16	term	term	NOUN
gujaf-114	126	17	.	.	PUNCT
gujaf-114	127	1	barclay	barclay	PROPN
gujaf-114	127	2	et	et	PROPN
gujaf-114	127	3	al	al	PROPN
gujaf-114	127	4	.	.	PROPN
gujaf-114	128	1	(	(	PUNCT
gujaf-114	128	2	2003	2003	NUM
gujaf-114	128	3	)	)	PUNCT
gujaf-114	128	4	stated	state	VERB
gujaf-114	128	5	that	that	SCONJ
gujaf-114	128	6	short	short	ADJ
gujaf-114	128	7	term	term	NOUN
gujaf-114	128	8	asset	asset	NOUN
gujaf-114	128	9	maturity	maturity	NOUN
gujaf-114	128	10	is	be	AUX
gujaf-114	128	11	the	the	DET
gujaf-114	128	12	weighted	weighted	ADJ
gujaf-114	128	13	average	average	NOUN
gujaf-114	128	14	of	of	ADP
gujaf-114	128	15	current	current	ADJ
gujaf-114	128	16	assets	asset	NOUN
gujaf-114	128	17	to	to	PART
gujaf-114	128	18	cost	cost	VERB
gujaf-114	128	19	of	of	ADP
gujaf-114	128	20	sales	sale	NOUN
gujaf-114	128	21	,	,	PUNCT
gujaf-114	128	22	while	while	SCONJ
gujaf-114	128	23	the	the	DET
gujaf-114	128	24	long	long	ADJ
gujaf-114	128	25	term	term	NOUN
gujaf-114	128	26	maturity	maturity	NOUN
gujaf-114	128	27	is	be	AUX
gujaf-114	128	28	measured	measure	VERB
gujaf-114	128	29	as	as	ADP
gujaf-114	128	30	the	the	DET
gujaf-114	128	31	ratio	ratio	NOUN
gujaf-114	128	32	of	of	ADP
gujaf-114	128	33	non	non	ADJ
gujaf-114	128	34	-	-	ADJ
gujaf-114	128	35	current	current	ADJ
gujaf-114	128	36	assets	asset	NOUN
gujaf-114	128	37	(	(	PUNCT
gujaf-114	128	38	ppe	ppe	PROPN
gujaf-114	128	39	)	)	PUNCT
gujaf-114	128	40	to	to	ADP
gujaf-114	128	41	the	the	DET
gujaf-114	128	42	sum	sum	NOUN
gujaf-114	128	43	of	of	ADP
gujaf-114	128	44	depreciation	depreciation	NOUN
gujaf-114	128	45	and	and	CCONJ
gujaf-114	128	46	amortization	amortization	NOUN
gujaf-114	128	47	expenses	expense	NOUN
gujaf-114	128	48	(	(	PUNCT
gujaf-114	128	49	barclay	barclay	PROPN
gujaf-114	128	50	et	et	PROPN
gujaf-114	128	51	al	al	PROPN
gujaf-114	128	52	.	.	PROPN
gujaf-114	128	53	,	,	PUNCT
gujaf-114	128	54	2003	2003	NUM
gujaf-114	128	55	)	)	PUNCT
gujaf-114	128	56	.	.	PUNCT
gujaf-114	129	1	liquidity	liquidity	NOUN
gujaf-114	129	2	is	be	AUX
gujaf-114	129	3	available	available	ADJ
gujaf-114	129	4	financial	financial	ADJ
gujaf-114	129	5	resources	resource	NOUN
gujaf-114	129	6	that	that	PRON
gujaf-114	129	7	a	a	DET
gujaf-114	129	8	company	company	NOUN
gujaf-114	129	9	uses	use	VERB
gujaf-114	129	10	for	for	ADP
gujaf-114	129	11	its	its	PRON
gujaf-114	129	12	daily	daily	ADJ
gujaf-114	129	13	operations	operation	NOUN
gujaf-114	129	14	.	.	PUNCT
gujaf-114	130	1	it	it	PRON
gujaf-114	130	2	may	may	AUX
gujaf-114	130	3	include	include	VERB
gujaf-114	130	4	all	all	DET
gujaf-114	130	5	short	short	ADJ
gujaf-114	130	6	-	-	PUNCT
gujaf-114	130	7	term	term	NOUN
gujaf-114	130	8	financial	financial	ADJ
gujaf-114	130	9	assets	asset	NOUN
gujaf-114	130	10	that	that	PRON
gujaf-114	130	11	are	be	AUX
gujaf-114	130	12	readily	readily	ADV
gujaf-114	130	13	convertible	convertible	ADJ
gujaf-114	130	14	to	to	PART
gujaf-114	130	15	cash	cash	VERB
gujaf-114	130	16	at	at	ADP
gujaf-114	130	17	short	short	ADJ
gujaf-114	130	18	notice	notice	NOUN
gujaf-114	130	19	(	(	PUNCT
gujaf-114	130	20	lamberg	lamberg	PROPN
gujaf-114	130	21	&	&	CCONJ
gujaf-114	130	22	valming	valming	PROPN
gujaf-114	130	23	,	,	PUNCT
gujaf-114	130	24	2009	2009	NUM
gujaf-114	130	25	)	)	PUNCT
gujaf-114	130	26	.	.	PUNCT
gujaf-114	131	1	liquidity	liquidity	NOUN
gujaf-114	131	2	assesses	assess	VERB
gujaf-114	131	3	the	the	DET
gujaf-114	131	4	ability	ability	NOUN
gujaf-114	131	5	of	of	ADP
gujaf-114	131	6	a	a	DET
gujaf-114	131	7	firm	firm	NOUN
gujaf-114	131	8	in	in	ADP
gujaf-114	131	9	meeting	meet	VERB
gujaf-114	131	10	its	its	PRON
gujaf-114	131	11	financial	financial	ADJ
gujaf-114	131	12	obligations	obligation	NOUN
gujaf-114	131	13	as	as	ADP
gujaf-114	131	14	and	and	CCONJ
gujaf-114	131	15	when	when	SCONJ
gujaf-114	131	16	due	due	ADJ
gujaf-114	131	17	(	(	PUNCT
gujaf-114	131	18	okwoli	okwoli	PROPN
gujaf-114	131	19	&	&	CCONJ
gujaf-114	131	20	kpelai	kpelai	PROPN
gujaf-114	131	21	,	,	PUNCT
gujaf-114	131	22	2006	2006	NUM
gujaf-114	131	23	)	)	PUNCT
gujaf-114	131	24	.	.	PUNCT
gujaf-114	132	1	it	it	PRON
gujaf-114	132	2	also	also	ADV
gujaf-114	132	3	represents	represent	VERB
gujaf-114	132	4	the	the	DET
gujaf-114	132	5	available	available	ADJ
gujaf-114	132	6	financial	financial	ADJ
gujaf-114	132	7	resources	resource	NOUN
gujaf-114	132	8	for	for	ADP
gujaf-114	132	9	business	business	NOUN
gujaf-114	132	10	operation	operation	NOUN
gujaf-114	132	11	after	after	ADP
gujaf-114	132	12	settling	settle	VERB
gujaf-114	132	13	the	the	DET
gujaf-114	132	14	current	current	ADJ
gujaf-114	132	15	obligations	obligation	NOUN
gujaf-114	132	16	of	of	ADP
gujaf-114	132	17	the	the	DET
gujaf-114	132	18	firm	firm	NOUN
gujaf-114	132	19	(	(	PUNCT
gujaf-114	132	20	international	international	ADJ
gujaf-114	132	21	financial	financial	ADJ
gujaf-114	132	22	reporting	reporting	NOUN
gujaf-114	132	23	standards	standard	NOUN
gujaf-114	132	24	[	[	X
gujaf-114	132	25	ifrs	ifrs	NOUN
gujaf-114	132	26	]	]	SYM
gujaf-114	132	27	,	,	PUNCT
gujaf-114	132	28	2006	2006	NUM
gujaf-114	132	29	)	)	PUNCT
gujaf-114	132	30	.	.	PUNCT
gujaf-114	133	1	summarily	summarily	ADV
gujaf-114	133	2	,	,	PUNCT
gujaf-114	133	3	liquidity	liquidity	NOUN
gujaf-114	133	4	means	mean	VERB
gujaf-114	133	5	the	the	DET
gujaf-114	133	6	firm	firm	NOUN
gujaf-114	133	7	’s	’s	PART
gujaf-114	133	8	ability	ability	NOUN
gujaf-114	133	9	to	to	PART
gujaf-114	133	10	settle	settle	VERB
gujaf-114	133	11	its	its	PRON
gujaf-114	133	12	short	short	ADJ
gujaf-114	133	13	term	term	NOUN
gujaf-114	133	14	financial	financial	ADJ
gujaf-114	133	15	obligations	obligation	NOUN
gujaf-114	133	16	on	on	ADP
gujaf-114	133	17	a	a	DET
gujaf-114	133	18	timely	timely	ADJ
gujaf-114	133	19	manner	manner	NOUN
gujaf-114	133	20	.	.	PUNCT
gujaf-114	134	1	firm	firm	ADJ
gujaf-114	134	2	leverage	leverage	NOUN
gujaf-114	134	3	is	be	AUX
gujaf-114	134	4	the	the	DET
gujaf-114	134	5	extent	extent	NOUN
gujaf-114	134	6	to	to	PART
gujaf-114	134	7	which	which	PRON
gujaf-114	134	8	a	a	DET
gujaf-114	134	9	firm	firm	NOUN
gujaf-114	134	10	finances	finance	VERB
gujaf-114	134	11	its	its	PRON
gujaf-114	134	12	financial	financial	ADJ
gujaf-114	134	13	requirements	requirement	NOUN
gujaf-114	134	14	with	with	ADP
gujaf-114	134	15	long	long	ADJ
gujaf-114	134	16	term	term	NOUN
gujaf-114	134	17	debt	debt	NOUN
gujaf-114	134	18	(	(	PUNCT
gujaf-114	134	19	emekekwue	emekekwue	NOUN
gujaf-114	134	20	,	,	PUNCT
gujaf-114	134	21	2008	2008	NUM
gujaf-114	134	22	)	)	PUNCT
gujaf-114	134	23	.	.	PUNCT
gujaf-114	135	1	it	it	PRON
gujaf-114	135	2	is	be	AUX
gujaf-114	135	3	the	the	DET
gujaf-114	135	4	amount	amount	NOUN
gujaf-114	135	5	of	of	ADP
gujaf-114	135	6	debt	debt	NOUN
gujaf-114	135	7	capital	capital	NOUN
gujaf-114	135	8	that	that	PRON
gujaf-114	135	9	a	a	DET
gujaf-114	135	10	company	company	NOUN
gujaf-114	135	11	has	have	VERB
gujaf-114	135	12	in	in	ADP
gujaf-114	135	13	its	its	PRON
gujaf-114	135	14	capital	capital	NOUN
gujaf-114	135	15	structure	structure	NOUN
gujaf-114	135	16	(	(	PUNCT
gujaf-114	135	17	salehi	salehi	X
gujaf-114	135	18	&	&	CCONJ
gujaf-114	135	19	biglar	biglar	PROPN
gujaf-114	135	20	,	,	PUNCT
gujaf-114	135	21	2009	2009	NUM
gujaf-114	135	22	)	)	PUNCT
gujaf-114	135	23	.	.	PUNCT
gujaf-114	136	1	leverage	leverage	NOUN
gujaf-114	136	2	may	may	AUX
gujaf-114	136	3	also	also	ADV
gujaf-114	136	4	be	be	AUX
gujaf-114	136	5	defined	define	VERB
gujaf-114	136	6	as	as	ADP
gujaf-114	136	7	the	the	DET
gujaf-114	136	8	ratio	ratio	NOUN
gujaf-114	136	9	that	that	PRON
gujaf-114	136	10	is	be	AUX
gujaf-114	136	11	used	use	VERB
gujaf-114	136	12	to	to	PART
gujaf-114	136	13	explain	explain	VERB
gujaf-114	136	14	the	the	DET
gujaf-114	136	15	relationship	relationship	NOUN
gujaf-114	136	16	which	which	PRON
gujaf-114	136	17	exists	exist	VERB
gujaf-114	136	18	between	between	ADP
gujaf-114	136	19	the	the	DET
gujaf-114	136	20	net	net	ADJ
gujaf-114	136	21	asset	asset	NOUN
gujaf-114	136	22	and	and	CCONJ
gujaf-114	136	23	external	external	ADJ
gujaf-114	136	24	source	source	NOUN
gujaf-114	136	25	of	of	ADP
gujaf-114	136	26	financing	financing	NOUN
gujaf-114	136	27	for	for	ADP
gujaf-114	136	28	the	the	DET
gujaf-114	136	29	company	company	NOUN
gujaf-114	136	30	.	.	PUNCT
gujaf-114	137	1	(	(	PUNCT
gujaf-114	137	2	abbadi	abbadi	NOUN
gujaf-114	137	3	&	&	CCONJ
gujaf-114	137	4	abbadi	abbadi	PROPN
gujaf-114	137	5	,	,	PUNCT
gujaf-114	137	6	2013	2013	NUM
gujaf-114	137	7	)	)	PUNCT
gujaf-114	137	8	.	.	PUNCT
gujaf-114	138	1	financial	financial	ADJ
gujaf-114	138	2	leverage	leverage	NOUN
gujaf-114	138	3	of	of	ADP
gujaf-114	138	4	a	a	DET
gujaf-114	138	5	firm	firm	NOUN
gujaf-114	138	6	may	may	AUX
gujaf-114	138	7	be	be	AUX
gujaf-114	138	8	measured	measure	VERB
gujaf-114	138	9	with	with	ADP
gujaf-114	138	10	ratios	ratio	NOUN
gujaf-114	138	11	like	like	ADP
gujaf-114	138	12	debt	debt	NOUN
gujaf-114	138	13	to	to	ADP
gujaf-114	138	14	equity	equity	NOUN
gujaf-114	138	15	ratio	ratio	NOUN
gujaf-114	138	16	,	,	PUNCT
gujaf-114	138	17	debt	debt	NOUN
gujaf-114	138	18	to	to	ADP
gujaf-114	138	19	asset	asset	NOUN
gujaf-114	138	20	,	,	PUNCT
gujaf-114	138	21	liabilities	liability	NOUN
gujaf-114	138	22	to	to	ADP
gujaf-114	138	23	assets	asset	NOUN
gujaf-114	138	24	and	and	CCONJ
gujaf-114	138	25	so	so	ADV
gujaf-114	138	26	on	on	ADV
gujaf-114	138	27	.	.	PUNCT
gujaf-114	139	1	most	most	ADJ
gujaf-114	139	2	researchers	researcher	NOUN
gujaf-114	139	3	however	however	ADV
gujaf-114	139	4	preferred	preferred	ADJ
gujaf-114	139	5	debt	debt	NOUN
gujaf-114	139	6	-	-	PUNCT
gujaf-114	139	7	equity	equity	NOUN
gujaf-114	139	8	ratio	ratio	NOUN
gujaf-114	139	9	for	for	ADP
gujaf-114	139	10	measuring	measure	VERB
gujaf-114	139	11	financial	financial	ADJ
gujaf-114	139	12	leverage	leverage	NOUN
gujaf-114	139	13	of	of	ADP
gujaf-114	139	14	a	a	DET
gujaf-114	139	15	firm	firm	NOUN
gujaf-114	139	16	(	(	PUNCT
gujaf-114	139	17	sayedy	sayedy	PROPN
gujaf-114	139	18	&	&	CCONJ
gujaf-114	139	19	ghazali	ghazali	PROPN
gujaf-114	139	20	,	,	PUNCT
gujaf-114	139	21	2017	2017	NUM
gujaf-114	139	22	)	)	PUNCT
gujaf-114	139	23	.	.	PUNCT
gujaf-114	140	1	al	al	PROPN
gujaf-114	140	2	-	-	PUNCT
gujaf-114	140	3	shawawreh	shawawreh	NOUN
gujaf-114	140	4	(	(	PUNCT
gujaf-114	140	5	2014	2014	NUM
gujaf-114	140	6	)	)	PUNCT
gujaf-114	140	7	defined	define	VERB
gujaf-114	140	8	dividend	dividend	NOUN
gujaf-114	140	9	payout	payout	NOUN
gujaf-114	140	10	measures	measure	NOUN
gujaf-114	140	11	return	return	VERB
gujaf-114	140	12	shareholders	shareholder	NOUN
gujaf-114	140	13	that	that	PRON
gujaf-114	140	14	obtained	obtain	VERB
gujaf-114	140	15	on	on	ADP
gujaf-114	140	16	their	their	PRON
gujaf-114	140	17	investments	investment	NOUN
gujaf-114	140	18	.	.	PUNCT
gujaf-114	141	1	some	some	DET
gujaf-114	141	2	shareholders	shareholder	NOUN
gujaf-114	141	3	prefer	prefer	VERB
gujaf-114	141	4	that	that	SCONJ
gujaf-114	141	5	the	the	DET
gujaf-114	141	6	earnings	earning	NOUN
gujaf-114	141	7	should	should	AUX
gujaf-114	141	8	be	be	AUX
gujaf-114	141	9	distributed	distribute	VERB
gujaf-114	141	10	as	as	ADP
gujaf-114	141	11	dividends	dividend	NOUN
gujaf-114	141	12	.	.	PUNCT
gujaf-114	142	1	this	this	PRON
gujaf-114	142	2	may	may	AUX
gujaf-114	142	3	impede	impede	VERB
gujaf-114	142	4	future	future	ADJ
gujaf-114	142	5	growth	growth	NOUN
gujaf-114	142	6	of	of	ADP
gujaf-114	142	7	the	the	DET
gujaf-114	142	8	company	company	NOUN
gujaf-114	142	9	as	as	SCONJ
gujaf-114	142	10	opportunity	opportunity	NOUN
gujaf-114	142	11	for	for	ADP
gujaf-114	142	12	investing	invest	VERB
gujaf-114	142	13	in	in	ADP
gujaf-114	142	14	profitable	profitable	ADJ
gujaf-114	142	15	projects	project	NOUN
gujaf-114	142	16	will	will	AUX
gujaf-114	142	17	be	be	AUX
gujaf-114	142	18	lost	lose	VERB
gujaf-114	142	19	.	.	PUNCT
gujaf-114	143	1	on	on	ADP
gujaf-114	143	2	the	the	DET
gujaf-114	143	3	other	other	ADJ
gujaf-114	143	4	hands	hand	NOUN
gujaf-114	143	5	,	,	PUNCT
gujaf-114	143	6	payment	payment	NOUN
gujaf-114	143	7	of	of	ADP
gujaf-114	143	8	dividends	dividend	NOUN
gujaf-114	143	9	to	to	ADP
gujaf-114	143	10	shareholders	shareholder	NOUN
gujaf-114	143	11	tends	tend	VERB
gujaf-114	143	12	to	to	PART
gujaf-114	143	13	affect	affect	VERB
gujaf-114	143	14	market	market	NOUN
gujaf-114	143	15	price	price	NOUN
gujaf-114	143	16	of	of	ADP
gujaf-114	143	17	the	the	DET
gujaf-114	143	18	firm	firm	NOUN
gujaf-114	143	19	’s	’s	PART
gujaf-114	143	20	shares	share	NOUN
gujaf-114	143	21	in	in	ADP
gujaf-114	143	22	accordance	accordance	NOUN
gujaf-114	143	23	with	with	ADP
gujaf-114	143	24	signaling	signal	VERB
gujaf-114	143	25	theory	theory	NOUN
gujaf-114	143	26	.	.	PUNCT
gujaf-114	144	1	the	the	DET
gujaf-114	144	2	division	division	NOUN
gujaf-114	144	3	between	between	ADP
gujaf-114	144	4	retention	retention	NOUN
gujaf-114	144	5	and	and	CCONJ
gujaf-114	144	6	dividends	dividend	NOUN
gujaf-114	144	7	should	should	AUX
gujaf-114	144	8	be	be	AUX
gujaf-114	144	9	such	such	ADJ
gujaf-114	144	10	that	that	SCONJ
gujaf-114	144	11	it	it	PRON
gujaf-114	144	12	draws	draw	VERB
gujaf-114	144	13	new	new	ADJ
gujaf-114	144	14	buyers	buyer	NOUN
gujaf-114	144	15	and	and	CCONJ
gujaf-114	144	16	bids	bid	VERB
gujaf-114	144	17	up	up	ADP
gujaf-114	144	18	the	the	DET
gujaf-114	144	19	share	share	NOUN
gujaf-114	144	20	price	price	NOUN
gujaf-114	144	21	to	to	ADP
gujaf-114	144	22	the	the	DET
gujaf-114	144	23	highest	high	ADJ
gujaf-114	144	24	degree	degree	NOUN
gujaf-114	144	25	possible	possible	ADJ
gujaf-114	144	26	,	,	PUNCT
gujaf-114	144	27	and	and	CCONJ
gujaf-114	144	28	such	such	DET
gujaf-114	144	29	a	a	DET
gujaf-114	144	30	scheme	scheme	NOUN
gujaf-114	144	31	should	should	AUX
gujaf-114	144	32	be	be	AUX
gujaf-114	144	33	designed	design	VERB
gujaf-114	144	34	with	with	ADP
gujaf-114	144	35	the	the	DET
gujaf-114	144	36	company	company	NOUN
gujaf-114	144	37	firm	firm	NOUN
gujaf-114	144	38	's	's	PART
gujaf-114	144	39	acquisition	acquisition	NOUN
gujaf-114	144	40	options	option	NOUN
gujaf-114	144	41	,	,	PUNCT
gujaf-114	144	42	current	current	ADJ
gujaf-114	144	43	financial	financial	ADJ
gujaf-114	144	44	situation	situation	NOUN
gujaf-114	144	45	,	,	PUNCT
gujaf-114	144	46	and	and	CCONJ
gujaf-114	144	47	investor	investor	NOUN
gujaf-114	144	48	expectations	expectation	NOUN
gujaf-114	144	49	in	in	ADP
gujaf-114	144	50	mind	mind	NOUN
gujaf-114	144	51	(	(	PUNCT
gujaf-114	144	52	srinivasan	srinivasan	PROPN
gujaf-114	144	53	&	&	CCONJ
gujaf-114	144	54	murugan	murugan	PROPN
gujaf-114	144	55	,	,	PUNCT
gujaf-114	144	56	2011	2011	NUM
gujaf-114	144	57	)	)	PUNCT
gujaf-114	144	58	.	.	PUNCT
gujaf-114	145	1	this	this	PRON
gujaf-114	145	2	has	have	VERB
gujaf-114	145	3	to	to	PART
gujaf-114	145	4	do	do	VERB
gujaf-114	145	5	with	with	ADP
gujaf-114	145	6	experience	experience	NOUN
gujaf-114	145	7	that	that	SCONJ
gujaf-114	145	8	the	the	DET
gujaf-114	145	9	firm	firm	NOUN
gujaf-114	145	10	has	have	AUX
gujaf-114	145	11	gathered	gather	VERB
gujaf-114	145	12	since	since	SCONJ
gujaf-114	145	13	its	its	PRON
gujaf-114	145	14	inception	inception	NOUN
gujaf-114	145	15	of	of	ADP
gujaf-114	145	16	business	business	NOUN
gujaf-114	145	17	operation	operation	NOUN
gujaf-114	145	18	.	.	PUNCT
gujaf-114	146	1	the	the	DET
gujaf-114	146	2	experience	experience	NOUN
gujaf-114	146	3	depends	depend	VERB
gujaf-114	146	4	on	on	ADP
gujaf-114	146	5	the	the	DET
gujaf-114	146	6	length	length	NOUN
gujaf-114	146	7	of	of	ADP
gujaf-114	146	8	time	time	NOUN
gujaf-114	146	9	of	of	ADP
gujaf-114	146	10	operation	operation	NOUN
gujaf-114	146	11	which	which	PRON
gujaf-114	146	12	is	be	AUX
gujaf-114	146	13	expected	expect	VERB
gujaf-114	146	14	to	to	PART
gujaf-114	146	15	affect	affect	VERB
gujaf-114	146	16	efficiency	efficiency	NOUN
gujaf-114	146	17	and	and	CCONJ
gujaf-114	146	18	financial	financial	ADJ
gujaf-114	146	19	performance	performance	NOUN
gujaf-114	146	20	of	of	ADP
gujaf-114	146	21	the	the	DET
gujaf-114	146	22	firm	firm	NOUN
gujaf-114	146	23	.	.	PUNCT
gujaf-114	147	1	that	that	PRON
gujaf-114	147	2	is	be	AUX
gujaf-114	147	3	the	the	PRON
gujaf-114	147	4	longer	long	ADJ
gujaf-114	147	5	the	the	DET
gujaf-114	147	6	period	period	NOUN
gujaf-114	147	7	of	of	ADP
gujaf-114	147	8	operation	operation	NOUN
gujaf-114	147	9	in	in	ADP
gujaf-114	147	10	years	year	NOUN
gujaf-114	147	11	,	,	PUNCT
gujaf-114	147	12	the	the	PRON
gujaf-114	147	13	higher	high	ADJ
gujaf-114	147	14	the	the	DET
gujaf-114	147	15	operating	operating	NOUN
gujaf-114	147	16	efficiency	efficiency	NOUN
gujaf-114	147	17	which	which	PRON
gujaf-114	147	18	have	have	AUX
gujaf-114	147	19	been	be	AUX
gujaf-114	147	20	acquired	acquire	VERB
gujaf-114	147	21	through	through	ADP
gujaf-114	147	22	the	the	DET
gujaf-114	147	23	years	year	NOUN
gujaf-114	147	24	of	of	ADP
gujaf-114	147	25	operation	operation	NOUN
gujaf-114	147	26	.	.	PUNCT
gujaf-114	148	1	this	this	PRON
gujaf-114	148	2	is	be	AUX
gujaf-114	148	3	the	the	DET
gujaf-114	148	4	reason	reason	NOUN
gujaf-114	148	5	why	why	SCONJ
gujaf-114	148	6	newly	newly	ADV
gujaf-114	148	7	established	establish	VERB
gujaf-114	148	8	firms	firm	NOUN
gujaf-114	148	9	are	be	AUX
gujaf-114	148	10	not	not	PART
gujaf-114	148	11	usually	usually	ADV
gujaf-114	148	12	profitable	profitable	ADJ
gujaf-114	148	13	their	their	PRON
gujaf-114	148	14	first	first	ADJ
gujaf-114	148	15	years	year	NOUN
gujaf-114	148	16	of	of	ADP
gujaf-114	148	17	operation	operation	NOUN
gujaf-114	148	18	(	(	PUNCT
gujaf-114	148	19	athanasoglou	athanasoglou	PROPN
gujaf-114	148	20	et	et	PROPN
gujaf-114	148	21	al	al	PROPN
gujaf-114	148	22	.	.	PROPN
gujaf-114	148	23	,	,	PUNCT
gujaf-114	148	24	2006	2006	NUM
gujaf-114	148	25	)	)	PUNCT
gujaf-114	148	26	.	.	PUNCT
gujaf-114	149	1	similarly	similarly	ADV
gujaf-114	149	2	,	,	PUNCT
gujaf-114	149	3	yuqi	yuqi	PROPN
gujaf-114	149	4	(	(	PUNCT
gujaf-114	149	5	2007	2007	NUM
gujaf-114	149	6	)	)	PUNCT
gujaf-114	149	7	asserted	assert	VERB
gujaf-114	149	8	that	that	SCONJ
gujaf-114	149	9	that	that	SCONJ
gujaf-114	149	10	older	old	ADJ
gujaf-114	149	11	firms	firm	NOUN
gujaf-114	149	12	are	be	AUX
gujaf-114	149	13	generally	generally	ADV
gujaf-114	149	14	more	more	ADV
gujaf-114	149	15	profitable	profitable	ADJ
gujaf-114	149	16	because	because	SCONJ
gujaf-114	149	17	of	of	ADP
gujaf-114	149	18	the	the	DET
gujaf-114	149	19	operating	operating	NOUN
gujaf-114	149	20	efficiency	efficiency	NOUN
gujaf-114	149	21	which	which	PRON
gujaf-114	149	22	they	they	PRON
gujaf-114	149	23	have	have	AUX
gujaf-114	149	24	accumulated	accumulate	VERB
gujaf-114	149	25	through	through	ADP
gujaf-114	149	26	the	the	DET
gujaf-114	149	27	years	year	NOUN
gujaf-114	149	28	of	of	ADP
gujaf-114	149	29	operation	operation	NOUN
gujaf-114	149	30	.	.	PUNCT
gujaf-114	150	1	based	base	VERB
gujaf-114	150	2	on	on	ADP
gujaf-114	150	3	the	the	DET
gujaf-114	150	4	reviewed	review	VERB
gujaf-114	150	5	literature	literature	NOUN
gujaf-114	150	6	,	,	PUNCT
gujaf-114	150	7	the	the	DET
gujaf-114	150	8	study	study	NOUN
gujaf-114	150	9	anticipates	anticipate	VERB
gujaf-114	150	10	positive	positive	ADJ
gujaf-114	150	11	or	or	CCONJ
gujaf-114	150	12	negative	negative	ADJ
gujaf-114	150	13	relationship	relationship	NOUN
gujaf-114	150	14	of	of	ADP
gujaf-114	150	15	firm	firm	ADJ
gujaf-114	150	16	size	size	NOUN
gujaf-114	150	17	,	,	PUNCT
gujaf-114	150	18	leverage	leverage	NOUN
gujaf-114	150	19	,	,	PUNCT
gujaf-114	150	20	liquidity	liquidity	NOUN
gujaf-114	150	21	,	,	PUNCT
gujaf-114	150	22	dividend	dividend	NOUN
gujaf-114	150	23	payout	payout	NOUN
gujaf-114	150	24	on	on	ADP
gujaf-114	150	25	financial	financial	ADJ
gujaf-114	150	26	performance	performance	NOUN
gujaf-114	150	27	as	as	SCONJ
gujaf-114	150	28	hypothesized	hypothesize	VERB
gujaf-114	150	29	by	by	ADP
gujaf-114	150	30	different	different	ADJ
gujaf-114	150	31	researcher	researcher	NOUN
gujaf-114	150	32	(	(	PUNCT
gujaf-114	150	33	dogan	dogan	PROPN
gujaf-114	150	34	,	,	PUNCT
gujaf-114	150	35	2013	2013	NUM
gujaf-114	150	36	;	;	PUNCT
gujaf-114	150	37	goddard	goddard	PROPN
gujaf-114	150	38	et	et	PROPN
gujaf-114	150	39	al	al	PROPN
gujaf-114	150	40	.	.	PROPN
gujaf-114	150	41	,	,	PUNCT
gujaf-114	150	42	2005	2005	NUM
gujaf-114	150	43	;	;	PUNCT
gujaf-114	150	44	islam	islam	PROPN
gujaf-114	150	45	,	,	PUNCT
gujaf-114	150	46	et	et	PROPN
gujaf-114	150	47	al	al	PROPN
gujaf-114	150	48	.	.	PROPN
gujaf-114	150	49	,	,	PUNCT
gujaf-114	150	50	2011	2011	NUM
gujaf-114	150	51	;	;	PUNCT
gujaf-114	150	52	moses	moses	PROPN
gujaf-114	150	53	,	,	PUNCT
gujaf-114	150	54	2018	2018	NUM
gujaf-114	150	55	)	)	PUNCT
gujaf-114	150	56	.	.	PUNCT
gujaf-114	151	1	on	on	ADP
gujaf-114	151	2	asset	asset	NOUN
gujaf-114	151	3	maturity	maturity	NOUN
gujaf-114	151	4	,	,	PUNCT
gujaf-114	151	5	the	the	DET
gujaf-114	151	6	study	study	NOUN
gujaf-114	151	7	expects	expect	VERB
gujaf-114	151	8	that	that	SCONJ
gujaf-114	151	9	the	the	DET
gujaf-114	151	10	variable	variable	NOUN
gujaf-114	151	11	will	will	AUX
gujaf-114	151	12	have	have	VERB
gujaf-114	151	13	some	some	DET
gujaf-114	151	14	correlation	correlation	NOUN
gujaf-114	151	15	with	with	ADP
gujaf-114	151	16	financial	financial	ADJ
gujaf-114	151	17	performance	performance	NOUN
gujaf-114	151	18	.	.	PUNCT
gujaf-114	152	1	4	4	NUM
gujaf-114	152	2	this	this	DET
gujaf-114	152	3	study	study	NOUN
gujaf-114	152	4	is	be	AUX
gujaf-114	152	5	hinged	hinge	VERB
gujaf-114	152	6	upon	upon	SCONJ
gujaf-114	152	7	the	the	DET
gujaf-114	152	8	signalling	signal	VERB
gujaf-114	152	9	theory	theory	NOUN
gujaf-114	152	10	postulated	postulate	VERB
gujaf-114	152	11	by	by	ADP
gujaf-114	152	12	spence	spence	NOUN
gujaf-114	152	13	(	(	PUNCT
gujaf-114	152	14	1973	1973	NUM
gujaf-114	152	15	)	)	PUNCT
gujaf-114	152	16	.	.	PUNCT
gujaf-114	153	1	the	the	DET
gujaf-114	153	2	signalling	signal	VERB
gujaf-114	153	3	theory	theory	NOUN
gujaf-114	153	4	reflects	reflect	VERB
gujaf-114	153	5	on	on	ADP
gujaf-114	153	6	the	the	DET
gujaf-114	153	7	transmission	transmission	NOUN
gujaf-114	153	8	of	of	ADP
gujaf-114	153	9	positive	positive	ADJ
gujaf-114	153	10	information	information	NOUN
gujaf-114	153	11	to	to	ADP
gujaf-114	153	12	outsiders	outsider	NOUN
gujaf-114	153	13	in	in	ADP
gujaf-114	153	14	order	order	NOUN
gujaf-114	153	15	to	to	PART
gujaf-114	153	16	communicate	communicate	VERB
gujaf-114	153	17	positive	positive	ADJ
gujaf-114	153	18	corporate	corporate	ADJ
gujaf-114	153	19	qualities	quality	NOUN
gujaf-114	153	20	.	.	PUNCT
gujaf-114	154	1	according	accord	VERB
gujaf-114	154	2	to	to	ADP
gujaf-114	154	3	spence	spence	NOUN
gujaf-114	154	4	(	(	PUNCT
gujaf-114	154	5	1973	1973	NUM
gujaf-114	154	6	)	)	PUNCT
gujaf-114	154	7	the	the	DET
gujaf-114	154	8	information	information	NOUN
gujaf-114	154	9	signal	signal	NOUN
gujaf-114	154	10	that	that	PRON
gujaf-114	154	11	is	be	AUX
gujaf-114	154	12	being	be	AUX
gujaf-114	154	13	sent	send	VERB
gujaf-114	154	14	to	to	ADP
gujaf-114	154	15	various	various	ADJ
gujaf-114	154	16	stakeholders	stakeholder	NOUN
gujaf-114	154	17	about	about	ADP
gujaf-114	154	18	the	the	DET
gujaf-114	154	19	company	company	NOUN
gujaf-114	154	20	’s	’s	PART
gujaf-114	154	21	performance	performance	NOUN
gujaf-114	154	22	is	be	AUX
gujaf-114	154	23	the	the	DET
gujaf-114	154	24	main	main	ADJ
gujaf-114	154	25	factor	factor	NOUN
gujaf-114	154	26	that	that	PRON
gujaf-114	154	27	differentiates	differentiate	VERB
gujaf-114	154	28	the	the	DET
gujaf-114	154	29	performing	performing	NOUN
gujaf-114	154	30	from	from	ADP
gujaf-114	154	31	non	non	ADJ
gujaf-114	154	32	-	-	ADJ
gujaf-114	154	33	performing	perform	VERB
gujaf-114	154	34	company	company	NOUN
gujaf-114	154	35	.	.	PUNCT
gujaf-114	155	1	the	the	DET
gujaf-114	155	2	information	information	NOUN
gujaf-114	155	3	communicated	communicate	VERB
gujaf-114	155	4	about	about	ADP
gujaf-114	155	5	firm	firm	ADJ
gujaf-114	155	6	performance	performance	NOUN
gujaf-114	155	7	and	and	CCONJ
gujaf-114	155	8	some	some	DET
gujaf-114	155	9	influencing	influence	VERB
gujaf-114	155	10	factors	factor	NOUN
gujaf-114	155	11	signal	signal	VERB
gujaf-114	155	12	the	the	DET
gujaf-114	155	13	firm	firm	NOUN
gujaf-114	155	14	’s	’s	PART
gujaf-114	155	15	operating	operating	NOUN
gujaf-114	155	16	activities	activity	NOUN
gujaf-114	155	17	in	in	ADP
gujaf-114	155	18	a	a	DET
gujaf-114	155	19	year	year	NOUN
gujaf-114	155	20	to	to	ADP
gujaf-114	155	21	existing	exist	VERB
gujaf-114	155	22	shareholders	shareholder	NOUN
gujaf-114	155	23	and	and	CCONJ
gujaf-114	155	24	potential	potential	ADJ
gujaf-114	155	25	investors	investor	NOUN
gujaf-114	155	26	.	.	PUNCT
gujaf-114	156	1	according	accord	VERB
gujaf-114	156	2	to	to	ADP
gujaf-114	156	3	this	this	DET
gujaf-114	156	4	theory	theory	NOUN
gujaf-114	156	5	,	,	PUNCT
gujaf-114	156	6	any	any	DET
gujaf-114	156	7	accounting	accounting	NOUN
gujaf-114	156	8	related	relate	VERB
gujaf-114	156	9	information	information	NOUN
gujaf-114	156	10	about	about	ADP
gujaf-114	156	11	the	the	DET
gujaf-114	156	12	company	company	NOUN
gujaf-114	156	13	that	that	PRON
gujaf-114	156	14	indicates	indicate	VERB
gujaf-114	156	15	a	a	DET
gujaf-114	156	16	positive	positive	ADJ
gujaf-114	156	17	trend	trend	NOUN
gujaf-114	156	18	in	in	ADP
gujaf-114	156	19	its	its	PRON
gujaf-114	156	20	performance	performance	NOUN
gujaf-114	156	21	,	,	PUNCT
gujaf-114	156	22	such	such	ADJ
gujaf-114	156	23	as	as	ADP
gujaf-114	156	24	high	high	ADJ
gujaf-114	156	25	dividend	dividend	NOUN
gujaf-114	156	26	payout	payout	NOUN
gujaf-114	156	27	,	,	PUNCT
gujaf-114	156	28	increase	increase	VERB
gujaf-114	156	29	in	in	ADP
gujaf-114	156	30	size	size	NOUN
gujaf-114	156	31	,	,	PUNCT
gujaf-114	156	32	and	and	CCONJ
gujaf-114	156	33	high	high	ADJ
gujaf-114	156	34	growth	growth	NOUN
gujaf-114	156	35	rate	rate	NOUN
gujaf-114	156	36	are	be	AUX
gujaf-114	156	37	expected	expect	VERB
gujaf-114	156	38	to	to	PART
gujaf-114	156	39	have	have	VERB
gujaf-114	156	40	positive	positive	ADJ
gujaf-114	156	41	effects	effect	NOUN
gujaf-114	156	42	on	on	ADP
gujaf-114	156	43	financial	financial	ADJ
gujaf-114	156	44	performance	performance	NOUN
gujaf-114	156	45	while	while	SCONJ
gujaf-114	156	46	negative	negative	ADJ
gujaf-114	156	47	effects	effect	NOUN
gujaf-114	156	48	would	would	AUX
gujaf-114	156	49	be	be	AUX
gujaf-114	156	50	expected	expect	VERB
gujaf-114	156	51	from	from	ADP
gujaf-114	156	52	negative	negative	ADJ
gujaf-114	156	53	reactions	reaction	NOUN
gujaf-114	156	54	such	such	ADJ
gujaf-114	156	55	as	as	ADP
gujaf-114	156	56	low	low	ADJ
gujaf-114	156	57	liquidity	liquidity	NOUN
gujaf-114	156	58	,	,	PUNCT
gujaf-114	156	59	on	on	ADP
gujaf-114	156	60	firm	firm	ADJ
gujaf-114	156	61	financial	financial	ADJ
gujaf-114	156	62	performance	performance	NOUN
gujaf-114	156	63	of	of	ADP
gujaf-114	156	64	the	the	DET
gujaf-114	156	65	firm	firm	NOUN
gujaf-114	156	66	.	.	PUNCT
gujaf-114	157	1	the	the	DET
gujaf-114	157	2	theory	theory	NOUN
gujaf-114	157	3	is	be	AUX
gujaf-114	157	4	therefore	therefore	ADV
gujaf-114	157	5	relevant	relevant	ADJ
gujaf-114	157	6	in	in	ADP
gujaf-114	157	7	explaining	explain	VERB
gujaf-114	157	8	the	the	DET
gujaf-114	157	9	influence	influence	NOUN
gujaf-114	157	10	of	of	ADP
gujaf-114	157	11	firm	firm	ADJ
gujaf-114	157	12	-	-	PUNCT
gujaf-114	157	13	specific	specific	ADJ
gujaf-114	157	14	characteristics	characteristic	NOUN
gujaf-114	157	15	on	on	ADP
gujaf-114	157	16	the	the	DET
gujaf-114	157	17	financial	financial	ADJ
gujaf-114	157	18	performance	performance	NOUN
gujaf-114	157	19	of	of	ADP
gujaf-114	157	20	listed	list	VERB
gujaf-114	157	21	agricultural	agricultural	ADJ
gujaf-114	157	22	firms	firm	NOUN
gujaf-114	157	23	in	in	ADP
gujaf-114	157	24	nigeria	nigeria	PROPN
gujaf-114	157	25	.	.	PUNCT
gujaf-114	158	1	it	it	PRON
gujaf-114	158	2	is	be	AUX
gujaf-114	158	3	based	base	VERB
gujaf-114	158	4	on	on	ADP
gujaf-114	158	5	the	the	DET
gujaf-114	158	6	signalling	signal	VERB
gujaf-114	158	7	theory	theory	NOUN
gujaf-114	158	8	that	that	SCONJ
gujaf-114	158	9	this	this	DET
gujaf-114	158	10	study	study	NOUN
gujaf-114	158	11	examined	examine	VERB
gujaf-114	158	12	firm	firm	ADJ
gujaf-114	158	13	-	-	PUNCT
gujaf-114	158	14	specific	specific	ADJ
gujaf-114	158	15	variables	variable	NOUN
gujaf-114	158	16	in	in	ADP
gujaf-114	158	17	relation	relation	NOUN
gujaf-114	158	18	to	to	ADP
gujaf-114	158	19	financial	financial	ADJ
gujaf-114	158	20	performance	performance	NOUN
gujaf-114	158	21	of	of	ADP
gujaf-114	158	22	listed	list	VERB
gujaf-114	158	23	agricultural	agricultural	ADJ
gujaf-114	158	24	firms	firm	NOUN
gujaf-114	158	25	in	in	ADP
gujaf-114	158	26	nigeria	nigeria	PROPN
gujaf-114	158	27	.	.	PUNCT
gujaf-114	159	1	2	2	X
gujaf-114	159	2	.	.	X
gujaf-114	159	3	empirical	empirical	ADJ
gujaf-114	159	4	review	review	NOUN
gujaf-114	159	5	in	in	ADP
gujaf-114	159	6	recent	recent	ADJ
gujaf-114	159	7	years	year	NOUN
gujaf-114	159	8	,	,	PUNCT
gujaf-114	159	9	firm	firm	ADJ
gujaf-114	159	10	specific	specific	ADJ
gujaf-114	159	11	characteristics	characteristic	NOUN
gujaf-114	159	12	and	and	CCONJ
gujaf-114	159	13	their	their	PRON
gujaf-114	159	14	effects	effect	NOUN
gujaf-114	159	15	on	on	ADP
gujaf-114	159	16	performance	performance	NOUN
gujaf-114	159	17	have	have	AUX
gujaf-114	159	18	been	be	AUX
gujaf-114	159	19	empirically	empirically	ADV
gujaf-114	159	20	analysed	analyse	VERB
gujaf-114	159	21	by	by	ADP
gujaf-114	159	22	different	different	ADJ
gujaf-114	159	23	researchers	researcher	NOUN
gujaf-114	159	24	.	.	PUNCT
gujaf-114	160	1	pathirawasam	pathirawasam	PROPN
gujaf-114	160	2	and	and	CCONJ
gujaf-114	160	3	adriana	adriana	PROPN
gujaf-114	160	4	(	(	PUNCT
gujaf-114	160	5	2013	2013	NUM
gujaf-114	160	6	)	)	PUNCT
gujaf-114	160	7	studied	study	VERB
gujaf-114	160	8	firm	firm	ADJ
gujaf-114	160	9	specific	specific	ADJ
gujaf-114	160	10	factors	factor	NOUN
gujaf-114	160	11	and	and	CCONJ
gujaf-114	160	12	performance	performance	NOUN
gujaf-114	160	13	of	of	ADP
gujaf-114	160	14	974	974	NUM
gujaf-114	160	15	firms	firm	NOUN
gujaf-114	160	16	in	in	ADP
gujaf-114	160	17	czech	czech	PROPN
gujaf-114	160	18	republic	republic	NOUN
gujaf-114	160	19	over	over	ADP
gujaf-114	160	20	a	a	DET
gujaf-114	160	21	four	four	NUM
gujaf-114	160	22	years	year	NOUN
gujaf-114	160	23	period	period	NOUN
gujaf-114	160	24	(	(	PUNCT
gujaf-114	160	25	2005	2005	NUM
gujaf-114	160	26	-	-	SYM
gujaf-114	160	27	2008	2008	NUM
gujaf-114	160	28	)	)	PUNCT
gujaf-114	160	29	.	.	PUNCT
gujaf-114	161	1	multiple	multiple	ADJ
gujaf-114	161	2	regression	regression	NOUN
gujaf-114	161	3	analysis	analysis	NOUN
gujaf-114	161	4	was	be	AUX
gujaf-114	161	5	conducted	conduct	VERB
gujaf-114	161	6	and	and	CCONJ
gujaf-114	161	7	the	the	DET
gujaf-114	161	8	study	study	NOUN
gujaf-114	161	9	found	find	VERB
gujaf-114	161	10	that	that	SCONJ
gujaf-114	161	11	firm	firm	ADJ
gujaf-114	161	12	size	size	NOUN
gujaf-114	161	13	,	,	PUNCT
gujaf-114	161	14	sale	sale	NOUN
gujaf-114	161	15	growth	growth	NOUN
gujaf-114	161	16	had	have	VERB
gujaf-114	161	17	positive	positive	ADJ
gujaf-114	161	18	and	and	CCONJ
gujaf-114	161	19	significant	significant	ADJ
gujaf-114	161	20	effect	effect	NOUN
gujaf-114	161	21	on	on	ADP
gujaf-114	161	22	return	return	NOUN
gujaf-114	161	23	on	on	ADP
gujaf-114	161	24	asset	asset	NOUN
gujaf-114	161	25	(	(	PUNCT
gujaf-114	161	26	roa	roa	PROPN
gujaf-114	161	27	)	)	PUNCT
gujaf-114	161	28	.	.	PUNCT
gujaf-114	162	1	the	the	DET
gujaf-114	162	2	result	result	NOUN
gujaf-114	162	3	however	however	ADV
gujaf-114	162	4	indicated	indicate	VERB
gujaf-114	162	5	that	that	SCONJ
gujaf-114	162	6	leverage	leverage	NOUN
gujaf-114	162	7	was	be	AUX
gujaf-114	162	8	negatively	negatively	ADV
gujaf-114	162	9	related	relate	VERB
gujaf-114	162	10	to	to	ADP
gujaf-114	162	11	roa	roa	NOUN
gujaf-114	162	12	and	and	CCONJ
gujaf-114	162	13	the	the	DET
gujaf-114	162	14	result	result	NOUN
gujaf-114	162	15	was	be	AUX
gujaf-114	162	16	statistically	statistically	ADV
gujaf-114	162	17	significant	significant	ADJ
gujaf-114	162	18	.	.	PUNCT
gujaf-114	163	1	bhutta	bhutta	NOUN
gujaf-114	163	2	and	and	CCONJ
gujaf-114	163	3	hasan	hasan	PROPN
gujaf-114	163	4	(	(	PUNCT
gujaf-114	163	5	2013	2013	NUM
gujaf-114	163	6	)	)	PUNCT
gujaf-114	163	7	found	find	VERB
gujaf-114	163	8	that	that	SCONJ
gujaf-114	163	9	tangibility	tangibility	NOUN
gujaf-114	163	10	and	and	CCONJ
gujaf-114	163	11	firm	firm	ADJ
gujaf-114	163	12	growth	growth	NOUN
gujaf-114	163	13	were	be	AUX
gujaf-114	163	14	positively	positively	ADV
gujaf-114	163	15	and	and	CCONJ
gujaf-114	163	16	significantly	significantly	ADV
gujaf-114	163	17	correlated	correlate	VERB
gujaf-114	163	18	with	with	ADP
gujaf-114	163	19	profitability	profitability	NOUN
gujaf-114	163	20	of	of	ADP
gujaf-114	163	21	food	food	NOUN
gujaf-114	163	22	companies	company	NOUN
gujaf-114	163	23	in	in	ADP
gujaf-114	163	24	pakistan	pakistan	PROPN
gujaf-114	163	25	.	.	PUNCT
gujaf-114	164	1	mehari	mehari	PROPN
gujaf-114	164	2	and	and	CCONJ
gujaf-114	164	3	aemiro	aemiro	PROPN
gujaf-114	164	4	(	(	PUNCT
gujaf-114	164	5	2013	2013	NUM
gujaf-114	164	6	)	)	PUNCT
gujaf-114	164	7	included	include	VERB
gujaf-114	164	8	more	more	ADJ
gujaf-114	164	9	variables	variable	NOUN
gujaf-114	164	10	like	like	ADP
gujaf-114	164	11	liquidity	liquidity	NOUN
gujaf-114	164	12	and	and	CCONJ
gujaf-114	164	13	age	age	NOUN
gujaf-114	164	14	in	in	ADP
gujaf-114	164	15	study	study	NOUN
gujaf-114	164	16	of	of	ADP
gujaf-114	164	17	ethiopian	ethiopian	ADJ
gujaf-114	164	18	insurance	insurance	NOUN
gujaf-114	164	19	companies	company	NOUN
gujaf-114	164	20	.	.	PUNCT
gujaf-114	165	1	the	the	DET
gujaf-114	165	2	results	result	NOUN
gujaf-114	165	3	of	of	ADP
gujaf-114	165	4	regression	regression	NOUN
gujaf-114	165	5	analysis	analysis	NOUN
gujaf-114	165	6	revealed	reveal	VERB
gujaf-114	165	7	that	that	SCONJ
gujaf-114	165	8	size	size	NOUN
gujaf-114	165	9	and	and	CCONJ
gujaf-114	165	10	leverage	leverage	NOUN
gujaf-114	165	11	are	be	AUX
gujaf-114	165	12	statistically	statistically	ADV
gujaf-114	165	13	significant	significant	ADJ
gujaf-114	165	14	and	and	CCONJ
gujaf-114	165	15	positively	positively	ADV
gujaf-114	165	16	related	relate	VERB
gujaf-114	165	17	with	with	ADP
gujaf-114	165	18	return	return	NOUN
gujaf-114	165	19	on	on	ADP
gujaf-114	165	20	asset	asset	NOUN
gujaf-114	165	21	.	.	PUNCT
gujaf-114	166	1	however	however	ADV
gujaf-114	166	2	,	,	PUNCT
gujaf-114	166	3	growth	growth	NOUN
gujaf-114	166	4	,	,	PUNCT
gujaf-114	166	5	age	age	NOUN
gujaf-114	166	6	and	and	CCONJ
gujaf-114	166	7	liquidity	liquidity	NOUN
gujaf-114	166	8	had	have	VERB
gujaf-114	166	9	statistically	statistically	ADV
gujaf-114	166	10	insignificant	insignificant	ADJ
gujaf-114	166	11	relationship	relationship	NOUN
gujaf-114	166	12	with	with	ADP
gujaf-114	166	13	roa	roa	PROPN
gujaf-114	166	14	.	.	PUNCT
gujaf-114	167	1	kaya	kaya	PROPN
gujaf-114	167	2	(	(	PUNCT
gujaf-114	167	3	2015	2015	NUM
gujaf-114	167	4	)	)	PUNCT
gujaf-114	167	5	investigated	investigate	VERB
gujaf-114	167	6	the	the	DET
gujaf-114	167	7	effect	effect	NOUN
gujaf-114	167	8	on	on	ADP
gujaf-114	167	9	firmspecific	firmspecific	ADJ
gujaf-114	167	10	factors	factor	NOUN
gujaf-114	167	11	on	on	ADP
gujaf-114	167	12	profitability	profitability	NOUN
gujaf-114	167	13	of	of	ADP
gujaf-114	167	14	non	non	ADJ
gujaf-114	167	15	-	-	ADJ
gujaf-114	167	16	life	life	ADJ
gujaf-114	167	17	insurance	insurance	NOUN
gujaf-114	167	18	companies	company	NOUN
gujaf-114	167	19	in	in	ADP
gujaf-114	167	20	turkey	turkey	PROPN
gujaf-114	167	21	.	.	PUNCT
gujaf-114	168	1	result	result	NOUN
gujaf-114	168	2	of	of	ADP
gujaf-114	168	3	panel	panel	NOUN
gujaf-114	168	4	regression	regression	NOUN
gujaf-114	168	5	analysis	analysis	NOUN
gujaf-114	168	6	showed	show	VERB
gujaf-114	168	7	that	that	DET
gujaf-114	168	8	size	size	NOUN
gujaf-114	168	9	,	,	PUNCT
gujaf-114	168	10	age	age	NOUN
gujaf-114	168	11	,	,	PUNCT
gujaf-114	168	12	loss	loss	NOUN
gujaf-114	168	13	ratio	ratio	NOUN
gujaf-114	168	14	,	,	PUNCT
gujaf-114	168	15	current	current	ADJ
gujaf-114	168	16	ratio	ratio	NOUN
gujaf-114	168	17	and	and	CCONJ
gujaf-114	168	18	premium	premium	NOUN
gujaf-114	168	19	growth	growth	NOUN
gujaf-114	168	20	rate	rate	NOUN
gujaf-114	168	21	have	have	VERB
gujaf-114	168	22	significant	significant	ADJ
gujaf-114	168	23	effects	effect	NOUN
gujaf-114	168	24	on	on	ADP
gujaf-114	168	25	profitability	profitability	NOUN
gujaf-114	168	26	of	of	ADP
gujaf-114	168	27	the	the	DET
gujaf-114	168	28	selected	select	VERB
gujaf-114	168	29	firms	firm	NOUN
gujaf-114	168	30	.	.	PUNCT
gujaf-114	169	1	odalo	odalo	NOUN
gujaf-114	169	2	et	et	PROPN
gujaf-114	169	3	al	al	PROPN
gujaf-114	169	4	.	.	PUNCT
gujaf-114	170	1	(	(	PUNCT
gujaf-114	170	2	2016	2016	NUM
gujaf-114	170	3	)	)	PUNCT
gujaf-114	170	4	investigated	investigate	VERB
gujaf-114	170	5	the	the	DET
gujaf-114	170	6	effect	effect	NOUN
gujaf-114	170	7	of	of	ADP
gujaf-114	170	8	size	size	NOUN
gujaf-114	170	9	on	on	ADP
gujaf-114	170	10	performance	performance	NOUN
gujaf-114	170	11	of	of	ADP
gujaf-114	170	12	listed	list	VERB
gujaf-114	170	13	agricultural	agricultural	ADJ
gujaf-114	170	14	firms	firm	NOUN
gujaf-114	170	15	in	in	ADP
gujaf-114	170	16	kenya	kenya	PROPN
gujaf-114	170	17	.	.	PUNCT
gujaf-114	171	1	the	the	DET
gujaf-114	171	2	correlational	correlational	ADJ
gujaf-114	171	3	and	and	CCONJ
gujaf-114	171	4	regression	regression	NOUN
gujaf-114	171	5	analyses	analysis	NOUN
gujaf-114	171	6	conducted	conduct	VERB
gujaf-114	171	7	indicated	indicate	VERB
gujaf-114	171	8	that	that	SCONJ
gujaf-114	171	9	company	company	NOUN
gujaf-114	171	10	size	size	NOUN
gujaf-114	171	11	affects	affect	VERB
gujaf-114	171	12	the	the	DET
gujaf-114	171	13	financial	financial	ADJ
gujaf-114	171	14	performance	performance	NOUN
gujaf-114	171	15	of	of	ADP
gujaf-114	171	16	agricultural	agricultural	ADJ
gujaf-114	171	17	companies	company	NOUN
gujaf-114	171	18	positively	positively	ADV
gujaf-114	171	19	and	and	CCONJ
gujaf-114	171	20	significantly	significantly	ADV
gujaf-114	171	21	.	.	PUNCT
gujaf-114	172	1	positive	positive	ADJ
gujaf-114	172	2	effect	effect	NOUN
gujaf-114	172	3	of	of	ADP
gujaf-114	172	4	firm	firm	ADJ
gujaf-114	172	5	size	size	NOUN
gujaf-114	172	6	was	be	AUX
gujaf-114	172	7	also	also	ADV
gujaf-114	172	8	reported	report	VERB
gujaf-114	172	9	by	by	ADP
gujaf-114	172	10	khan	khan	PROPN
gujaf-114	172	11	et	et	PROPN
gujaf-114	172	12	al	al	PROPN
gujaf-114	172	13	.	.	PROPN
gujaf-114	173	1	(	(	PUNCT
gujaf-114	173	2	2017	2017	NUM
gujaf-114	173	3	)	)	PUNCT
gujaf-114	173	4	which	which	PRON
gujaf-114	173	5	investigated	investigate	VERB
gujaf-114	173	6	the	the	DET
gujaf-114	173	7	factors	factor	NOUN
gujaf-114	173	8	affecting	affect	VERB
gujaf-114	173	9	financial	financial	ADJ
gujaf-114	173	10	performance	performance	NOUN
gujaf-114	173	11	of	of	ADP
gujaf-114	173	12	listed	list	VERB
gujaf-114	173	13	financial	financial	ADJ
gujaf-114	173	14	firms	firm	NOUN
gujaf-114	173	15	in	in	ADP
gujaf-114	173	16	karachi	karachi	PROPN
gujaf-114	173	17	between	between	ADP
gujaf-114	173	18	2008	2008	NUM
gujaf-114	173	19	and	and	CCONJ
gujaf-114	173	20	2012	2012	NUM
gujaf-114	173	21	.	.	PUNCT
gujaf-114	174	1	result	result	NOUN
gujaf-114	174	2	of	of	ADP
gujaf-114	174	3	panel	panel	NOUN
gujaf-114	174	4	data	datum	NOUN
gujaf-114	174	5	regression	regression	NOUN
gujaf-114	174	6	analysis	analysis	NOUN
gujaf-114	174	7	revealed	reveal	VERB
gujaf-114	174	8	size	size	NOUN
gujaf-114	174	9	had	have	VERB
gujaf-114	174	10	significant	significant	ADJ
gujaf-114	174	11	effect	effect	NOUN
gujaf-114	174	12	on	on	ADP
gujaf-114	174	13	the	the	DET
gujaf-114	174	14	financial	financial	ADJ
gujaf-114	174	15	performance	performance	NOUN
gujaf-114	174	16	of	of	ADP
gujaf-114	174	17	listed	list	VERB
gujaf-114	174	18	financial	financial	ADJ
gujaf-114	174	19	firms	firm	NOUN
gujaf-114	174	20	.	.	PUNCT
gujaf-114	175	1	positive	positive	ADJ
gujaf-114	175	2	and	and	CCONJ
gujaf-114	175	3	significant	significant	ADJ
gujaf-114	175	4	effects	effect	NOUN
gujaf-114	175	5	were	be	AUX
gujaf-114	175	6	also	also	ADV
gujaf-114	175	7	found	find	VERB
gujaf-114	175	8	for	for	ADP
gujaf-114	175	9	leverage	leverage	NOUN
gujaf-114	175	10	,	,	PUNCT
gujaf-114	175	11	liquidity	liquidity	NOUN
gujaf-114	175	12	,	,	PUNCT
gujaf-114	175	13	risk	risk	NOUN
gujaf-114	175	14	,	,	PUNCT
gujaf-114	175	15	and	and	CCONJ
gujaf-114	175	16	tangibility	tangibility	NOUN
gujaf-114	175	17	.	.	PUNCT
gujaf-114	176	1	contrarily	contrarily	ADV
gujaf-114	176	2	,	,	PUNCT
gujaf-114	176	3	mootian	mootian	NOUN
gujaf-114	176	4	(	(	PUNCT
gujaf-114	176	5	2020	2020	NUM
gujaf-114	176	6	)	)	PUNCT
gujaf-114	176	7	found	find	VERB
gujaf-114	176	8	significantly	significantly	ADV
gujaf-114	176	9	negative	negative	ADJ
gujaf-114	176	10	relationship	relationship	NOUN
gujaf-114	176	11	between	between	ADP
gujaf-114	176	12	liquidity	liquidity	NOUN
gujaf-114	176	13	and	and	CCONJ
gujaf-114	176	14	financial	financial	ADJ
gujaf-114	176	15	performance	performance	NOUN
gujaf-114	176	16	of	of	ADP
gujaf-114	176	17	listed	list	VERB
gujaf-114	176	18	firms	firm	NOUN
gujaf-114	176	19	in	in	ADP
gujaf-114	176	20	nairobi	nairobi	PROPN
gujaf-114	176	21	,	,	PUNCT
gujaf-114	176	22	kenya	kenya	PROPN
gujaf-114	176	23	.	.	PUNCT
gujaf-114	177	1	the	the	DET
gujaf-114	177	2	effect	effect	NOUN
gujaf-114	177	3	of	of	ADP
gujaf-114	177	4	leverage	leverage	NOUN
gujaf-114	177	5	was	be	AUX
gujaf-114	177	6	also	also	ADV
gujaf-114	177	7	found	find	VERB
gujaf-114	177	8	to	to	PART
gujaf-114	177	9	be	be	AUX
gujaf-114	177	10	positive	positive	ADJ
gujaf-114	177	11	though	though	ADV
gujaf-114	177	12	not	not	PART
gujaf-114	177	13	significant	significant	ADJ
gujaf-114	177	14	.	.	PUNCT
gujaf-114	178	1	an	an	DET
gujaf-114	178	2	insignificantly	insignificantly	ADV
gujaf-114	178	3	positive	positive	ADJ
gujaf-114	178	4	relationship	relationship	NOUN
gujaf-114	178	5	was	be	AUX
gujaf-114	178	6	also	also	ADV
gujaf-114	178	7	found	find	VERB
gujaf-114	178	8	for	for	ADP
gujaf-114	178	9	firm	firm	ADJ
gujaf-114	178	10	size	size	NOUN
gujaf-114	178	11	.	.	PUNCT
gujaf-114	179	1	in	in	ADP
gujaf-114	179	2	banking	banking	NOUN
gujaf-114	179	3	sector	sector	NOUN
gujaf-114	179	4	,	,	PUNCT
gujaf-114	179	5	muema	muema	NOUN
gujaf-114	179	6	and	and	CCONJ
gujaf-114	179	7	abdul	abdul	PROPN
gujaf-114	179	8	(	(	PUNCT
gujaf-114	179	9	2021	2021	NUM
gujaf-114	179	10	)	)	PUNCT
gujaf-114	179	11	examined	examine	VERB
gujaf-114	179	12	how	how	SCONJ
gujaf-114	179	13	firm	firm	ADJ
gujaf-114	179	14	characteristics	characteristic	NOUN
gujaf-114	179	15	influenced	influence	VERB
gujaf-114	179	16	listed	list	VERB
gujaf-114	179	17	commercial	commercial	ADJ
gujaf-114	179	18	banks	bank	NOUN
gujaf-114	179	19	'	'	PART
gujaf-114	179	20	financial	financial	ADJ
gujaf-114	179	21	performance	performance	NOUN
gujaf-114	179	22	on	on	ADP
gujaf-114	179	23	the	the	DET
gujaf-114	179	24	nairobi	nairobi	PROPN
gujaf-114	179	25	stock	stock	PROPN
gujaf-114	179	26	exchange	exchange	PROPN
gujaf-114	179	27	.	.	PUNCT
gujaf-114	180	1	results	result	NOUN
gujaf-114	180	2	from	from	ADP
gujaf-114	180	3	the	the	DET
gujaf-114	180	4	statistical	statistical	ADJ
gujaf-114	180	5	analysis	analysis	NOUN
gujaf-114	180	6	indicated	indicate	VERB
gujaf-114	180	7	a	a	DET
gujaf-114	180	8	statistically	statistically	ADV
gujaf-114	180	9	significant	significant	ADJ
gujaf-114	180	10	correlation	correlation	NOUN
gujaf-114	180	11	between	between	ADP
gujaf-114	180	12	liquidity	liquidity	NOUN
gujaf-114	180	13	,	,	PUNCT
gujaf-114	180	14	https://publikace.k.utb.cz/browse?type=author&value=chandrapala,%20pathirawasam	https://publikace.k.utb.cz/browse?type=author&value=chandrapala,%20pathirawasam	PROPN
gujaf-114	180	15	https://publikace.k.utb.cz/browse?type=author&value=kn%c3%a1pkov%c3%a1,%20adriana	https://publikace.k.utb.cz/browse?type=author&value=kn%c3%a1pkov%c3%a1,%20adriana	NOUN
gujaf-114	180	16	5	5	NUM
gujaf-114	180	17	solvency	solvency	NOUN
gujaf-114	180	18	,	,	PUNCT
gujaf-114	180	19	and	and	CCONJ
gujaf-114	180	20	asset	asset	NOUN
gujaf-114	180	21	structure	structure	NOUN
gujaf-114	180	22	,	,	PUNCT
gujaf-114	180	23	and	and	CCONJ
gujaf-114	180	24	financial	financial	ADJ
gujaf-114	180	25	performance	performance	NOUN
gujaf-114	180	26	of	of	ADP
gujaf-114	180	27	kenyan	kenyan	ADJ
gujaf-114	180	28	nse	nse	NOUN
gujaf-114	180	29	listed	list	VERB
gujaf-114	180	30	commercial	commercial	ADJ
gujaf-114	180	31	banks	bank	NOUN
gujaf-114	180	32	.	.	PUNCT
gujaf-114	181	1	the	the	DET
gujaf-114	181	2	influence	influence	NOUN
gujaf-114	181	3	exerted	exert	VERB
gujaf-114	181	4	by	by	ADP
gujaf-114	181	5	leverage	leverage	NOUN
gujaf-114	181	6	was	be	AUX
gujaf-114	181	7	however	however	ADV
gujaf-114	181	8	found	find	VERB
gujaf-114	181	9	to	to	PART
gujaf-114	181	10	be	be	AUX
gujaf-114	181	11	insignificant	insignificant	ADJ
gujaf-114	181	12	.	.	PUNCT
gujaf-114	182	1	in	in	ADP
gujaf-114	182	2	nigeria	nigeria	PROPN
gujaf-114	182	3	,	,	PUNCT
gujaf-114	182	4	empirical	empirical	ADJ
gujaf-114	182	5	studies	study	NOUN
gujaf-114	182	6	have	have	AUX
gujaf-114	182	7	shown	show	VERB
gujaf-114	182	8	that	that	SCONJ
gujaf-114	182	9	mixed	mixed	ADJ
gujaf-114	182	10	report	report	NOUN
gujaf-114	182	11	exists	exist	VERB
gujaf-114	182	12	on	on	ADP
gujaf-114	182	13	the	the	DET
gujaf-114	182	14	effect	effect	NOUN
gujaf-114	182	15	of	of	ADP
gujaf-114	182	16	firmspecific	firmspecific	ADJ
gujaf-114	182	17	factors	factor	NOUN
gujaf-114	182	18	on	on	ADP
gujaf-114	182	19	financial	financial	ADJ
gujaf-114	182	20	performance	performance	NOUN
gujaf-114	182	21	particularly	particularly	ADV
gujaf-114	182	22	the	the	DET
gujaf-114	182	23	non	non	ADJ
gujaf-114	182	24	-	-	ADJ
gujaf-114	182	25	financial	financial	ADJ
gujaf-114	182	26	companies	company	NOUN
gujaf-114	182	27	(	(	PUNCT
gujaf-114	182	28	eitokpa	eitokpa	ADJ
gujaf-114	182	29	,	,	PUNCT
gujaf-114	182	30	2015	2015	NUM
gujaf-114	182	31	;	;	PUNCT
gujaf-114	182	32	kazeem	kazeem	PROPN
gujaf-114	182	33	,	,	PUNCT
gujaf-114	182	34	2015	2015	NUM
gujaf-114	182	35	;	;	PUNCT
gujaf-114	182	36	ochuko	ochuko	ADJ
gujaf-114	182	37	,	,	PUNCT
gujaf-114	182	38	2016	2016	NUM
gujaf-114	182	39	)	)	PUNCT
gujaf-114	182	40	.	.	PUNCT
gujaf-114	183	1	in	in	ADP
gujaf-114	183	2	a	a	DET
gujaf-114	183	3	study	study	NOUN
gujaf-114	183	4	of	of	ADP
gujaf-114	183	5	firm	firm	ADJ
gujaf-114	183	6	performance	performance	NOUN
gujaf-114	183	7	,	,	PUNCT
gujaf-114	183	8	adetunji	adetunji	NOUN
gujaf-114	183	9	and	and	CCONJ
gujaf-114	183	10	owolabi	owolabi	NOUN
gujaf-114	183	11	(	(	PUNCT
gujaf-114	183	12	2016	2016	NUM
gujaf-114	183	13	)	)	PUNCT
gujaf-114	183	14	found	find	VERB
gujaf-114	183	15	that	that	SCONJ
gujaf-114	183	16	financial	financial	ADJ
gujaf-114	183	17	leverage	leverage	NOUN
gujaf-114	183	18	,	,	PUNCT
gujaf-114	183	19	firm	firm	ADJ
gujaf-114	183	20	size	size	NOUN
gujaf-114	183	21	,	,	PUNCT
gujaf-114	183	22	and	and	CCONJ
gujaf-114	183	23	firm	firm	ADJ
gujaf-114	183	24	growth	growth	NOUN
gujaf-114	183	25	are	be	AUX
gujaf-114	183	26	major	major	ADJ
gujaf-114	183	27	determinants	determinant	NOUN
gujaf-114	183	28	of	of	ADP
gujaf-114	183	29	performance	performance	NOUN
gujaf-114	183	30	of	of	ADP
gujaf-114	183	31	firms	firm	NOUN
gujaf-114	183	32	listed	list	VERB
gujaf-114	183	33	on	on	ADP
gujaf-114	183	34	the	the	DET
gujaf-114	183	35	nigerian	nigerian	ADJ
gujaf-114	183	36	stock	stock	NOUN
gujaf-114	183	37	exchange	exchange	PROPN
gujaf-114	183	38	.	.	PUNCT
gujaf-114	184	1	liquidity	liquidity	NOUN
gujaf-114	184	2	and	and	CCONJ
gujaf-114	184	3	age	age	NOUN
gujaf-114	184	4	have	have	AUX
gujaf-114	184	5	been	be	AUX
gujaf-114	184	6	found	find	VERB
gujaf-114	184	7	with	with	ADP
gujaf-114	184	8	negative	negative	ADJ
gujaf-114	184	9	effect	effect	NOUN
gujaf-114	184	10	on	on	ADP
gujaf-114	184	11	performance	performance	NOUN
gujaf-114	184	12	of	of	ADP
gujaf-114	184	13	insurance	insurance	NOUN
gujaf-114	184	14	companies	company	NOUN
gujaf-114	184	15	(	(	PUNCT
gujaf-114	184	16	abubakar	abubakar	PROPN
gujaf-114	184	17	&	&	CCONJ
gujaf-114	184	18	isah	isah	PROPN
gujaf-114	184	19	,	,	PUNCT
gujaf-114	184	20	2018	2018	NUM
gujaf-114	184	21	)	)	PUNCT
gujaf-114	184	22	.	.	PUNCT
gujaf-114	185	1	other	other	ADJ
gujaf-114	185	2	factors	factor	NOUN
gujaf-114	185	3	like	like	ADP
gujaf-114	185	4	firm	firm	ADJ
gujaf-114	185	5	size	size	NOUN
gujaf-114	185	6	,	,	PUNCT
gujaf-114	185	7	growth	growth	NOUN
gujaf-114	185	8	and	and	CCONJ
gujaf-114	185	9	leverage	leverage	NOUN
gujaf-114	185	10	had	have	VERB
gujaf-114	185	11	significantly	significantly	ADV
gujaf-114	185	12	positive	positive	ADJ
gujaf-114	185	13	effect	effect	NOUN
gujaf-114	185	14	on	on	ADP
gujaf-114	185	15	financial	financial	ADJ
gujaf-114	185	16	performance	performance	NOUN
gujaf-114	185	17	of	of	ADP
gujaf-114	185	18	consumer	consumer	NOUN
gujaf-114	185	19	goods	good	NOUN
gujaf-114	185	20	companies	company	NOUN
gujaf-114	185	21	(	(	PUNCT
gujaf-114	185	22	dioha	dioha	PROPN
gujaf-114	185	23	et	et	PROPN
gujaf-114	185	24	al	al	PROPN
gujaf-114	185	25	.	.	PROPN
gujaf-114	185	26	,	,	PUNCT
gujaf-114	185	27	2018	2018	NUM
gujaf-114	185	28	)	)	PUNCT
gujaf-114	185	29	.	.	PUNCT
gujaf-114	186	1	the	the	DET
gujaf-114	186	2	above	above	ADJ
gujaf-114	186	3	empirical	empirical	ADJ
gujaf-114	186	4	review	review	NOUN
gujaf-114	186	5	indicated	indicate	VERB
gujaf-114	186	6	that	that	SCONJ
gujaf-114	186	7	past	past	ADJ
gujaf-114	186	8	studies	study	NOUN
gujaf-114	186	9	on	on	ADP
gujaf-114	186	10	firm	firm	ADJ
gujaf-114	186	11	-	-	PUNCT
gujaf-114	186	12	specific	specific	ADJ
gujaf-114	186	13	factors	factor	NOUN
gujaf-114	186	14	and	and	CCONJ
gujaf-114	186	15	performance	performance	NOUN
gujaf-114	186	16	in	in	ADP
gujaf-114	186	17	nigeria	nigeria	PROPN
gujaf-114	186	18	,	,	PUNCT
gujaf-114	186	19	focused	focus	VERB
gujaf-114	186	20	on	on	ADP
gujaf-114	186	21	the	the	DET
gujaf-114	186	22	consumer	consumer	NOUN
gujaf-114	186	23	goods	good	NOUN
gujaf-114	186	24	sector	sector	NOUN
gujaf-114	186	25	,	,	PUNCT
gujaf-114	186	26	insurance	insurance	NOUN
gujaf-114	186	27	firms	firm	NOUN
gujaf-114	186	28	,	,	PUNCT
gujaf-114	186	29	deposit	deposit	VERB
gujaf-114	186	30	money	money	NOUN
gujaf-114	186	31	banks	bank	NOUN
gujaf-114	186	32	,	,	PUNCT
gujaf-114	186	33	and	and	CCONJ
gujaf-114	186	34	industrial	industrial	ADJ
gujaf-114	186	35	goods	good	NOUN
gujaf-114	186	36	sectors	sector	NOUN
gujaf-114	186	37	with	with	ADP
gujaf-114	186	38	no	no	DET
gujaf-114	186	39	known	know	VERB
gujaf-114	186	40	research	research	NOUN
gujaf-114	186	41	effort	effort	NOUN
gujaf-114	186	42	focusing	focus	VERB
gujaf-114	186	43	agricultural	agricultural	ADJ
gujaf-114	186	44	sector	sector	NOUN
gujaf-114	186	45	.	.	PUNCT
gujaf-114	187	1	more	more	ADV
gujaf-114	187	2	so	so	ADV
gujaf-114	187	3	,	,	PUNCT
gujaf-114	187	4	the	the	DET
gujaf-114	187	5	past	past	ADJ
gujaf-114	187	6	studies	study	NOUN
gujaf-114	187	7	have	have	AUX
gujaf-114	187	8	failed	fail	VERB
gujaf-114	187	9	to	to	PART
gujaf-114	187	10	include	include	VERB
gujaf-114	187	11	assets	asset	NOUN
gujaf-114	187	12	maturity	maturity	NOUN
gujaf-114	187	13	structure	structure	NOUN
gujaf-114	187	14	as	as	ADP
gujaf-114	187	15	an	an	DET
gujaf-114	187	16	important	important	ADJ
gujaf-114	187	17	firm	firm	ADJ
gujaf-114	187	18	-	-	PUNCT
gujaf-114	187	19	specific	specific	ADJ
gujaf-114	187	20	factor	factor	NOUN
gujaf-114	187	21	in	in	ADP
gujaf-114	187	22	their	their	PRON
gujaf-114	187	23	study	study	NOUN
gujaf-114	187	24	.	.	PUNCT
gujaf-114	188	1	this	this	DET
gujaf-114	188	2	study	study	NOUN
gujaf-114	188	3	therefore	therefore	ADV
gujaf-114	188	4	contributes	contribute	VERB
gujaf-114	188	5	to	to	ADP
gujaf-114	188	6	literature	literature	NOUN
gujaf-114	188	7	by	by	ADP
gujaf-114	188	8	including	include	VERB
gujaf-114	188	9	asset	asset	NOUN
gujaf-114	188	10	maturity	maturity	NOUN
gujaf-114	188	11	as	as	ADP
gujaf-114	188	12	a	a	DET
gujaf-114	188	13	firm	firm	ADJ
gujaf-114	188	14	-	-	PUNCT
gujaf-114	188	15	specific	specific	ADJ
gujaf-114	188	16	factor	factor	NOUN
gujaf-114	188	17	while	while	SCONJ
gujaf-114	188	18	focusing	focus	VERB
gujaf-114	188	19	on	on	ADP
gujaf-114	188	20	agricultural	agricultural	ADJ
gujaf-114	188	21	sector	sector	NOUN
gujaf-114	188	22	in	in	ADP
gujaf-114	188	23	nigeria	nigeria	PROPN
gujaf-114	188	24	.	.	PUNCT
gujaf-114	189	1	3	3	X
gujaf-114	189	2	.	.	X
gujaf-114	189	3	methodology	methodology	NOUN
gujaf-114	189	4	this	this	PRON
gujaf-114	189	5	assessed	assess	VERB
gujaf-114	189	6	the	the	DET
gujaf-114	189	7	effect	effect	NOUN
gujaf-114	189	8	of	of	ADP
gujaf-114	189	9	firm	firm	ADJ
gujaf-114	189	10	-	-	PUNCT
gujaf-114	189	11	specific	specific	ADJ
gujaf-114	189	12	characteristics	characteristic	NOUN
gujaf-114	189	13	on	on	ADP
gujaf-114	189	14	financial	financial	ADJ
gujaf-114	189	15	performance	performance	NOUN
gujaf-114	189	16	of	of	ADP
gujaf-114	189	17	listed	list	VERB
gujaf-114	189	18	agricultural	agricultural	ADJ
gujaf-114	189	19	firms	firm	NOUN
gujaf-114	189	20	in	in	ADP
gujaf-114	189	21	nigeria	nigeria	PROPN
gujaf-114	189	22	.	.	PUNCT
gujaf-114	190	1	five	five	NUM
gujaf-114	190	2	(	(	PUNCT
gujaf-114	190	3	5	5	X
gujaf-114	190	4	)	)	PUNCT
gujaf-114	190	5	companies	company	NOUN
gujaf-114	190	6	listed	list	VERB
gujaf-114	190	7	on	on	ADP
gujaf-114	190	8	the	the	DET
gujaf-114	190	9	nigeria	nigeria	PROPN
gujaf-114	190	10	stock	stock	PROPN
gujaf-114	190	11	exchange	exchange	PROPN
gujaf-114	190	12	were	be	AUX
gujaf-114	190	13	selected	select	VERB
gujaf-114	190	14	for	for	ADP
gujaf-114	190	15	the	the	DET
gujaf-114	190	16	study	study	NOUN
gujaf-114	190	17	.	.	PUNCT
gujaf-114	191	1	the	the	DET
gujaf-114	191	2	companies	company	NOUN
gujaf-114	191	3	are	be	AUX
gujaf-114	191	4	ellah	ellah	PROPN
gujaf-114	191	5	lakes	lakes	PROPN
gujaf-114	191	6	plc	plc	PROPN
gujaf-114	191	7	,	,	PUNCT
gujaf-114	191	8	ftn	ftn	PROPN
gujaf-114	191	9	cocoa	cocoa	PROPN
gujaf-114	191	10	processors	processors	PROPN
gujaf-114	191	11	plc	plc	PROPN
gujaf-114	191	12	,	,	PUNCT
gujaf-114	191	13	presco	presco	PROPN
gujaf-114	191	14	plc	plc	PROPN
gujaf-114	191	15	,	,	PUNCT
gujaf-114	191	16	livestock	livestock	NOUN
gujaf-114	191	17	feeds	feed	VERB
gujaf-114	191	18	plc	plc	PROPN
gujaf-114	191	19	,	,	PUNCT
gujaf-114	191	20	and	and	CCONJ
gujaf-114	191	21	okomu	okomu	VERB
gujaf-114	191	22	oil	oil	NOUN
gujaf-114	191	23	palm	palm	PROPN
gujaf-114	191	24	plc	plc	PROPN
gujaf-114	191	25	.	.	PUNCT
gujaf-114	192	1	the	the	DET
gujaf-114	192	2	firms	firm	NOUN
gujaf-114	192	3	were	be	AUX
gujaf-114	192	4	selected	select	VERB
gujaf-114	192	5	on	on	ADP
gujaf-114	192	6	the	the	DET
gujaf-114	192	7	ground	ground	NOUN
gujaf-114	192	8	that	that	SCONJ
gujaf-114	192	9	their	their	PRON
gujaf-114	192	10	data	datum	NOUN
gujaf-114	192	11	are	be	AUX
gujaf-114	192	12	readily	readily	ADV
gujaf-114	192	13	available	available	ADJ
gujaf-114	192	14	and	and	CCONJ
gujaf-114	192	15	the	the	DET
gujaf-114	192	16	data	datum	NOUN
gujaf-114	192	17	were	be	AUX
gujaf-114	192	18	obtained	obtain	VERB
gujaf-114	192	19	from	from	ADP
gujaf-114	192	20	the	the	DET
gujaf-114	192	21	annual	annual	ADJ
gujaf-114	192	22	reports	report	NOUN
gujaf-114	192	23	of	of	ADP
gujaf-114	192	24	listed	list	VERB
gujaf-114	192	25	firms	firm	NOUN
gujaf-114	192	26	.	.	PUNCT
gujaf-114	193	1	static	static	ADJ
gujaf-114	193	2	panel	panel	NOUN
gujaf-114	193	3	data	data	PROPN
gujaf-114	193	4	regression	regression	NOUN
gujaf-114	193	5	analysis	analysis	NOUN
gujaf-114	193	6	was	be	AUX
gujaf-114	193	7	used	use	VERB
gujaf-114	193	8	for	for	ADP
gujaf-114	193	9	analysis	analysis	NOUN
gujaf-114	193	10	.	.	PUNCT
gujaf-114	194	1	breusch	breusch	PROPN
gujaf-114	194	2	and	and	CCONJ
gujaf-114	194	3	pagan	pagan	VERB
gujaf-114	194	4	langragian	langragian	ADJ
gujaf-114	194	5	muitiplier	muitiplier	PROPN
gujaf-114	194	6	(	(	PUNCT
gujaf-114	194	7	bp	bp	PROPN
gujaf-114	194	8	-	-	PUNCT
gujaf-114	194	9	lm	lm	NOUN
gujaf-114	194	10	)	)	PUNCT
gujaf-114	194	11	test	test	NOUN
gujaf-114	194	12	was	be	AUX
gujaf-114	194	13	used	use	VERB
gujaf-114	194	14	as	as	ADP
gujaf-114	194	15	preliminary	preliminary	ADJ
gujaf-114	194	16	test	test	NOUN
gujaf-114	194	17	to	to	PART
gujaf-114	194	18	determine	determine	VERB
gujaf-114	194	19	the	the	DET
gujaf-114	194	20	most	most	ADV
gujaf-114	194	21	appropriate	appropriate	ADJ
gujaf-114	194	22	estimation	estimation	NOUN
gujaf-114	194	23	technique	technique	NOUN
gujaf-114	194	24	;	;	PUNCT
gujaf-114	194	25	while	while	SCONJ
gujaf-114	194	26	hausman	hausman	ADJ
gujaf-114	194	27	test	test	NOUN
gujaf-114	194	28	was	be	AUX
gujaf-114	194	29	conducted	conduct	VERB
gujaf-114	194	30	to	to	PART
gujaf-114	194	31	select	select	VERB
gujaf-114	194	32	between	between	ADP
gujaf-114	194	33	fixed	fix	VERB
gujaf-114	194	34	and	and	CCONJ
gujaf-114	194	35	random	random	ADJ
gujaf-114	194	36	effects	effect	NOUN
gujaf-114	194	37	estimates	estimate	NOUN
gujaf-114	194	38	for	for	ADP
gujaf-114	194	39	the	the	DET
gujaf-114	194	40	analysis	analysis	NOUN
gujaf-114	194	41	.	.	PUNCT
gujaf-114	195	1	the	the	DET
gujaf-114	195	2	panel	panel	NOUN
gujaf-114	195	3	data	data	PROPN
gujaf-114	195	4	regression	regression	NOUN
gujaf-114	195	5	model	model	NOUN
gujaf-114	195	6	is	be	AUX
gujaf-114	195	7	specified	specify	VERB
gujaf-114	195	8	as	as	SCONJ
gujaf-114	195	9	follows	follow	VERB
gujaf-114	195	10	:	:	PUNCT
gujaf-114	195	11	roa	roa	PROPN
gujaf-114	195	12	=	=	PRON
gujaf-114	195	13	ƒ(fsize	ƒ(fsize	VERB
gujaf-114	195	14	,	,	PUNCT
gujaf-114	195	15	assmat	assmat	NOUN
gujaf-114	195	16	,	,	PUNCT
gujaf-114	195	17	divp	divp	PROPN
gujaf-114	195	18	,	,	PUNCT
gujaf-114	195	19	liq	liq	NOUN
gujaf-114	195	20	,	,	PUNCT
gujaf-114	195	21	fgrow	fgrow	NOUN
gujaf-114	195	22	,	,	PUNCT
gujaf-114	195	23	lev	lev	NOUN
gujaf-114	195	24	,	,	PUNCT
gujaf-114	195	25	fage	fage	NOUN
gujaf-114	195	26	)	)	PUNCT
gujaf-114	195	27	…	…	PUNCT
gujaf-114	195	28	…	…	PUNCT
gujaf-114	195	29	…	…	PUNCT
gujaf-114	195	30	…	…	PUNCT
gujaf-114	195	31	…	…	PUNCT
gujaf-114	195	32	…	…	PUNCT
gujaf-114	195	33	…	…	PUNCT
gujaf-114	195	34	.(1	.(1	NUM
gujaf-114	195	35	)	)	PUNCT
gujaf-114	195	36	econometrically	econometrically	ADV
gujaf-114	195	37	expressed	express	VERB
gujaf-114	195	38	as	as	ADP
gujaf-114	195	39	:	:	PUNCT
gujaf-114	195	40	roait	roait	NOUN
gujaf-114	195	41	=	=	SYM
gujaf-114	195	42	β0	β0	PROPN
gujaf-114	195	43	+	+	CCONJ
gujaf-114	195	44	β1fsizeit	β1fsizeit	PROPN
gujaf-114	195	45	+	+	NUM
gujaf-114	195	46	β2divpit	β2divpit	NOUN
gujaf-114	195	47	+	+	CCONJ
gujaf-114	195	48	β3assmatit	β3assmatit	PUNCT
gujaf-114	196	1	+	+	CCONJ
gujaf-114	196	2	β4liqit	β4liqit	NOUN
gujaf-114	196	3	+	+	CCONJ
gujaf-114	196	4	β5fgrowit	β5fgrowit	NOUN
gujaf-114	196	5	+	+	CCONJ
gujaf-114	196	6	β6levit	β6levit	NOUN
gujaf-114	197	1	+	+	CCONJ
gujaf-114	197	2	β7fageit	β7fageit	PROPN
gujaf-114	197	3	+	+	NUM
gujaf-114	197	4	µit	µit	PROPN
gujaf-114	197	5	…	…	SYM
gujaf-114	197	6	…	…	PUNCT
gujaf-114	197	7	…	…	PUNCT
gujaf-114	197	8	…	…	PUNCT
gujaf-114	197	9	…	…	PUNCT
gujaf-114	197	10	…	…	PUNCT
gujaf-114	197	11	…	…	PUNCT
gujaf-114	197	12	…	…	PUNCT
gujaf-114	197	13	…	…	PUNCT
gujaf-114	197	14	…	…	PUNCT
gujaf-114	197	15	…	…	PUNCT
gujaf-114	197	16	…	…	PUNCT
gujaf-114	197	17	…	…	PUNCT
gujaf-114	197	18	…	…	PUNCT
gujaf-114	197	19	…	…	PUNCT
gujaf-114	197	20	…	…	PUNCT
gujaf-114	197	21	…	…	PUNCT
gujaf-114	197	22	…	…	PUNCT
gujaf-114	197	23	…	…	PUNCT
gujaf-114	197	24	…	…	PUNCT
gujaf-114	197	25	…	…	PUNCT
gujaf-114	197	26	…	…	PUNCT
gujaf-114	197	27	…	…	SYM
gujaf-114	197	28	.	.	NUM
gujaf-114	197	29	…	…	PUNCT
gujaf-114	197	30	…	…	PUNCT
gujaf-114	197	31	…	…	PUNCT
gujaf-114	197	32	…	…	PUNCT
gujaf-114	197	33	…	…	PUNCT
gujaf-114	197	34	(2	(2	NUM
gujaf-114	197	35	)	)	PUNCT
gujaf-114	197	36	the	the	DET
gujaf-114	197	37	variables	variable	NOUN
gujaf-114	197	38	of	of	ADP
gujaf-114	197	39	interest	interest	NOUN
gujaf-114	197	40	were	be	AUX
gujaf-114	197	41	measured	measure	VERB
gujaf-114	197	42	as	as	SCONJ
gujaf-114	197	43	shown	show	VERB
gujaf-114	197	44	in	in	ADP
gujaf-114	197	45	table	table	NOUN
gujaf-114	197	46	1	1	NUM
gujaf-114	197	47	below	below	ADV
gujaf-114	197	48	.	.	PUNCT
gujaf-114	198	1	table	table	NOUN
gujaf-114	198	2	1	1	NUM
gujaf-114	198	3	:	:	PUNCT
gujaf-114	198	4	measurement	measurement	NOUN
gujaf-114	198	5	of	of	ADP
gujaf-114	198	6	variables	variable	NOUN
gujaf-114	198	7	s	s	PROPN
gujaf-114	198	8	/	/	SYM
gujaf-114	198	9	n	n	PRON
gujaf-114	198	10	variables	variable	NOUN
gujaf-114	198	11	symbol	symbol	NOUN
gujaf-114	198	12	proxy	proxy	PROPN
gujaf-114	198	13	backup	backup	PROPN
gujaf-114	198	14	literature	literature	PROPN
gujaf-114	198	15	1	1	NUM
gujaf-114	198	16	return	return	NOUN
gujaf-114	198	17	on	on	ADP
gujaf-114	198	18	assets	asset	NOUN
gujaf-114	198	19	roa	roa	VERB
gujaf-114	198	20	it	it	PRON
gujaf-114	198	21	is	be	AUX
gujaf-114	198	22	measured	measure	VERB
gujaf-114	198	23	as	as	ADP
gujaf-114	198	24	the	the	DET
gujaf-114	198	25	profit	profit	NOUN
gujaf-114	198	26	before	before	ADP
gujaf-114	198	27	interest	interest	NOUN
gujaf-114	198	28	and	and	CCONJ
gujaf-114	198	29	tax	tax	NOUN
gujaf-114	198	30	divided	divide	VERB
gujaf-114	198	31	by	by	ADP
gujaf-114	198	32	total	total	ADJ
gujaf-114	198	33	assets	asset	NOUN
gujaf-114	198	34	kazeem	kazeem	NOUN
gujaf-114	198	35	(	(	PUNCT
gujaf-114	198	36	2015	2015	NUM
gujaf-114	198	37	)	)	PUNCT
gujaf-114	198	38	;	;	PUNCT
gujaf-114	199	1	yana	yana	PROPN
gujaf-114	199	2	(	(	PUNCT
gujaf-114	199	3	2010	2010	NUM
gujaf-114	199	4	)	)	PUNCT
gujaf-114	199	5	.	.	PUNCT
gujaf-114	200	1	2	2	NUM
gujaf-114	200	2	firm	firm	ADJ
gujaf-114	200	3	size	size	NOUN
gujaf-114	200	4	fsize	fsize	VERB
gujaf-114	200	5	the	the	DET
gujaf-114	200	6	natural	natural	ADJ
gujaf-114	200	7	log	log	NOUN
gujaf-114	200	8	of	of	ADP
gujaf-114	200	9	total	total	ADJ
gujaf-114	200	10	assets	asset	NOUN
gujaf-114	200	11	batool	batool	NOUN
gujaf-114	200	12	&	&	CCONJ
gujaf-114	200	13	sahi	sahi	PROPN
gujaf-114	200	14	(	(	PUNCT
gujaf-114	200	15	2019	2019	NUM
gujaf-114	200	16	)	)	PUNCT
gujaf-114	200	17	6	6	NUM
gujaf-114	200	18	3	3	NUM
gujaf-114	200	19	dividend	dividend	NOUN
gujaf-114	200	20	payout	payout	NOUN
gujaf-114	200	21	ratio	ratio	NOUN
gujaf-114	200	22	divp	divp	NOUN
gujaf-114	200	23	earnings	earning	NOUN
gujaf-114	200	24	per	per	ADP
gujaf-114	200	25	share	share	NOUN
gujaf-114	200	26	divided	divide	VERB
gujaf-114	200	27	by	by	ADP
gujaf-114	200	28	dividend	dividend	NOUN
gujaf-114	200	29	per	per	ADP
gujaf-114	200	30	share	share	NOUN
gujaf-114	200	31	.	.	PUNCT
gujaf-114	201	1	olowe	olowe	NOUN
gujaf-114	201	2	&	&	CCONJ
gujaf-114	201	3	agu	agu	PROPN
gujaf-114	201	4	(	(	PUNCT
gujaf-114	201	5	2012	2012	NUM
gujaf-114	201	6	)	)	PUNCT
gujaf-114	201	7	4	4	NUM
gujaf-114	201	8	asset	asset	NOUN
gujaf-114	201	9	maturity	maturity	NOUN
gujaf-114	201	10	assmat	assmat	NOUN
gujaf-114	201	11	book	book	NOUN
gujaf-114	201	12	value	value	NOUN
gujaf-114	201	13	weighted	weight	VERB
gujaf-114	201	14	average	average	NOUN
gujaf-114	201	15	of	of	ADP
gujaf-114	201	16	the	the	DET
gujaf-114	201	17	maturities	maturity	NOUN
gujaf-114	201	18	alcock	alcock	NOUN
gujaf-114	201	19	,	,	PUNCT
gujaf-114	201	20	finn	finn	PROPN
gujaf-114	201	21	&	&	CCONJ
gujaf-114	201	22	tan	tan	PROPN
gujaf-114	201	23	(	(	PUNCT
gujaf-114	201	24	2012	2012	NUM
gujaf-114	201	25	)	)	PUNCT
gujaf-114	201	26	5	5	NUM
gujaf-114	201	27	firm	firm	NOUN
gujaf-114	201	28	liquidity	liquidity	NOUN
gujaf-114	201	29	liq	liq	NOUN
gujaf-114	201	30	current	current	ADJ
gujaf-114	201	31	assets	asset	NOUN
gujaf-114	201	32	divided	divide	VERB
gujaf-114	201	33	by	by	ADP
gujaf-114	201	34	current	current	ADJ
gujaf-114	201	35	liabilities	liability	NOUN
gujaf-114	201	36	.	.	PUNCT
gujaf-114	202	1	mira	mira	PROPN
gujaf-114	202	2	&	&	CCONJ
gujaf-114	202	3	javed	javed	PROPN
gujaf-114	202	4	(	(	PUNCT
gujaf-114	202	5	2013	2013	NUM
gujaf-114	202	6	)	)	PUNCT
gujaf-114	202	7	;	;	PUNCT
gujaf-114	202	8	mohammed	mohammed	PROPN
gujaf-114	202	9	(	(	PUNCT
gujaf-114	202	10	2017	2017	NUM
gujaf-114	202	11	)	)	PUNCT
gujaf-114	202	12	6	6	NUM
gujaf-114	202	13	firm	firm	ADJ
gujaf-114	202	14	growth	growth	NOUN
gujaf-114	202	15	fgrwth	fgrwth	NOUN
gujaf-114	202	16	change	change	NOUN
gujaf-114	202	17	in	in	ADP
gujaf-114	202	18	total	total	ADJ
gujaf-114	202	19	sales	sale	NOUN
gujaf-114	202	20	mohammed	mohammed	PROPN
gujaf-114	202	21	(	(	PUNCT
gujaf-114	202	22	2017	2017	NUM
gujaf-114	202	23	)	)	PUNCT
gujaf-114	202	24	7	7	NUM
gujaf-114	202	25	firm	firm	ADJ
gujaf-114	202	26	leverage	leverage	NOUN
gujaf-114	202	27	lev	lev	NOUN
gujaf-114	202	28	total	total	ADJ
gujaf-114	202	29	debt	debt	NOUN
gujaf-114	202	30	to	to	ADP
gujaf-114	202	31	total	total	ADJ
gujaf-114	202	32	assets	asset	NOUN
gujaf-114	202	33	ratio	ratio	NOUN
gujaf-114	202	34	abebe	abebe	NOUN
gujaf-114	202	35	(	(	PUNCT
gujaf-114	202	36	2019	2019	NUM
gujaf-114	202	37	)	)	PUNCT
gujaf-114	202	38	;	;	PUNCT
gujaf-114	202	39	mira	mira	PROPN
gujaf-114	202	40	&	&	CCONJ
gujaf-114	202	41	javed	javed	PROPN
gujaf-114	202	42	(	(	PUNCT
gujaf-114	202	43	2013	2013	NUM
gujaf-114	202	44	)	)	PUNCT
gujaf-114	202	45	8	8	NUM
gujaf-114	202	46	firm	firm	ADJ
gujaf-114	202	47	age	age	NOUN
gujaf-114	202	48	fage	fage	NOUN
gujaf-114	202	49	the	the	DET
gujaf-114	202	50	number	number	NOUN
gujaf-114	202	51	of	of	ADP
gujaf-114	202	52	years	year	NOUN
gujaf-114	202	53	in	in	ADP
gujaf-114	202	54	operation	operation	NOUN
gujaf-114	202	55	yana	yana	PROPN
gujaf-114	202	56	(	(	PUNCT
gujaf-114	202	57	2010	2010	NUM
gujaf-114	202	58	)	)	PUNCT
gujaf-114	202	59	source	source	NOUN
gujaf-114	202	60	:	:	PUNCT
gujaf-114	202	61	authors	author	NOUN
gujaf-114	202	62	compilation	compilation	NOUN
gujaf-114	202	63	(	(	PUNCT
gujaf-114	202	64	2022	2022	NUM
gujaf-114	202	65	)	)	PUNCT
gujaf-114	202	66	4	4	NUM
gujaf-114	202	67	.	.	PUNCT
gujaf-114	202	68	findings	finding	NOUN
gujaf-114	202	69	and	and	CCONJ
gujaf-114	202	70	discussions	discussion	NOUN
gujaf-114	202	71	correlation	correlation	NOUN
gujaf-114	202	72	analysis	analysis	NOUN
gujaf-114	202	73	,	,	PUNCT
gujaf-114	202	74	unit	unit	NOUN
gujaf-114	202	75	root	root	NOUN
gujaf-114	202	76	test	test	NOUN
gujaf-114	202	77	and	and	CCONJ
gujaf-114	202	78	regression	regression	NOUN
gujaf-114	202	79	results	result	NOUN
gujaf-114	202	80	are	be	AUX
gujaf-114	202	81	presented	present	VERB
gujaf-114	202	82	and	and	CCONJ
gujaf-114	202	83	analysed	analyse	VERB
gujaf-114	202	84	in	in	ADP
gujaf-114	202	85	this	this	DET
gujaf-114	202	86	section	section	NOUN
gujaf-114	202	87	.	.	PUNCT
gujaf-114	203	1	table	table	NOUN
gujaf-114	203	2	2	2	NUM
gujaf-114	203	3	:	:	PUNCT
gujaf-114	203	4	correlation	correlation	NOUN
gujaf-114	203	5	matrix	matrix	NOUN
gujaf-114	203	6	(	(	PUNCT
gujaf-114	203	7	1	1	NUM
gujaf-114	203	8	)	)	PUNCT
gujaf-114	203	9	(	(	PUNCT
gujaf-114	203	10	2	2	NUM
gujaf-114	203	11	)	)	PUNCT
gujaf-114	203	12	(	(	PUNCT
gujaf-114	203	13	3	3	X
gujaf-114	203	14	)	)	PUNCT
gujaf-114	203	15	(	(	PUNCT
gujaf-114	203	16	4	4	NUM
gujaf-114	203	17	)	)	PUNCT
gujaf-114	203	18	(	(	PUNCT
gujaf-114	203	19	5	5	NUM
gujaf-114	203	20	)	)	PUNCT
gujaf-114	203	21	(	(	PUNCT
gujaf-114	203	22	6	6	NUM
gujaf-114	203	23	)	)	PUNCT
gujaf-114	203	24	(	(	PUNCT
gujaf-114	203	25	7	7	NUM
gujaf-114	203	26	)	)	PUNCT
gujaf-114	203	27	(	(	PUNCT
gujaf-114	203	28	8)	8)	NUM
gujaf-114	203	29	variable	variable	ADJ
gujaf-114	203	30	roa	roa	PROPN
gujaf-114	203	31	assmat	assmat	NOUN
gujaf-114	203	32	fsize	fsize	NOUN
gujaf-114	203	33	lev	lev	NOUN
gujaf-114	203	34	fgrowth	fgrowth	PROPN
gujaf-114	203	35	divp	divp	VERB
gujaf-114	203	36	liq	liq	NOUN
gujaf-114	203	37	fage	fage	NOUN
gujaf-114	203	38	roa	roa	PROPN
gujaf-114	203	39	1.00	1.00	NUM
gujaf-114	203	40	assmat	assmat	NOUN
gujaf-114	203	41	0.08	0.08	NUM
gujaf-114	203	42	1.00	1.00	NUM
gujaf-114	203	43	(	(	PUNCT
gujaf-114	203	44	0.000	0.000	NUM
gujaf-114	203	45	)	)	PUNCT
gujaf-114	203	46	fsize	fsize	NOUN
gujaf-114	203	47	-0.17	-0.17	ADP
gujaf-114	203	48	-0.26	-0.26	PROPN
gujaf-114	203	49	1.00	1.00	NUM
gujaf-114	203	50	(	(	PUNCT
gujaf-114	203	51	0.250	0.250	NUM
gujaf-114	203	52	)	)	PUNCT
gujaf-114	203	53	(	(	PUNCT
gujaf-114	203	54	0.070	0.070	NUM
gujaf-114	203	55	)	)	PUNCT
gujaf-114	203	56	lev	lev	NOUN
gujaf-114	203	57	-0.31	-0.31	NUM
gujaf-114	203	58	-0.13	-0.13	NUM
gujaf-114	203	59	-0.08	-0.08	NUM
gujaf-114	203	60	1.00	1.00	NUM
gujaf-114	203	61	(	(	PUNCT
gujaf-114	203	62	0.030	0.030	NUM
gujaf-114	203	63	)	)	PUNCT
gujaf-114	203	64	(	(	PUNCT
gujaf-114	203	65	0.370	0.370	NUM
gujaf-114	203	66	)	)	PUNCT
gujaf-114	203	67	(	(	PUNCT
gujaf-114	203	68	0.580	0.580	NUM
gujaf-114	203	69	)	)	PUNCT
gujaf-114	203	70	fgrowth	fgrowth	NOUN
gujaf-114	203	71	-0.14	-0.14	PRON
gujaf-114	203	72	-0.17	-0.17	NOUN
gujaf-114	203	73	0.24	0.24	NUM
gujaf-114	203	74	0.12	0.12	NUM
gujaf-114	203	75	1.00	1.00	NUM
gujaf-114	203	76	(	(	PUNCT
gujaf-114	203	77	0.320	0.320	NUM
gujaf-114	203	78	)	)	PUNCT
gujaf-114	203	79	(	(	PUNCT
gujaf-114	203	80	0.240	0.240	NUM
gujaf-114	203	81	)	)	PUNCT
gujaf-114	203	82	(	(	PUNCT
gujaf-114	203	83	0.090	0.090	NUM
gujaf-114	203	84	)	)	PUNCT
gujaf-114	203	85	(	(	PUNCT
gujaf-114	203	86	0.420	0.420	NUM
gujaf-114	203	87	)	)	PUNCT
gujaf-114	203	88	divp	divp	NOUN
gujaf-114	203	89	0.53	0.53	NUM
gujaf-114	203	90	0.44	0.44	NUM
gujaf-114	203	91	0.05	0.05	NUM
gujaf-114	203	92	-0.38	-0.38	PUNCT
gujaf-114	203	93	-0.17	-0.17	NUM
gujaf-114	203	94	1.00	1.00	NUM
gujaf-114	203	95	(	(	PUNCT
gujaf-114	203	96	0.000	0.000	NUM
gujaf-114	203	97	)	)	PUNCT
gujaf-114	203	98	(	(	PUNCT
gujaf-114	203	99	0.000	0.000	NUM
gujaf-114	203	100	)	)	PUNCT
gujaf-114	203	101	(	(	PUNCT
gujaf-114	203	102	0.750	0.750	NUM
gujaf-114	203	103	)	)	PUNCT
gujaf-114	203	104	(	(	PUNCT
gujaf-114	203	105	0.010	0.010	NUM
gujaf-114	203	106	)	)	PUNCT
gujaf-114	203	107	(	(	PUNCT
gujaf-114	203	108	0.240	0.240	NUM
gujaf-114	203	109	)	)	PUNCT
gujaf-114	203	110	liq	liq	NOUN
gujaf-114	203	111	0.44	0.44	NUM
gujaf-114	203	112	0.32	0.32	NUM
gujaf-114	203	113	0.06	0.06	NUM
gujaf-114	203	114	-0.24	-0.24	NUM
gujaf-114	203	115	-0.26	-0.26	NOUN
gujaf-114	203	116	0.42	0.42	NUM
gujaf-114	203	117	1.00	1.00	NUM
gujaf-114	203	118	(	(	PUNCT
gujaf-114	203	119	0.000	0.000	NUM
gujaf-114	203	120	)	)	PUNCT
gujaf-114	203	121	(	(	PUNCT
gujaf-114	203	122	0.030	0.030	NUM
gujaf-114	203	123	)	)	PUNCT
gujaf-114	203	124	(	(	PUNCT
gujaf-114	203	125	0.670	0.670	NUM
gujaf-114	203	126	)	)	PUNCT
gujaf-114	203	127	(	(	PUNCT
gujaf-114	203	128	0.090	0.090	NUM
gujaf-114	203	129	)	)	PUNCT
gujaf-114	203	130	(	(	PUNCT
gujaf-114	203	131	0.070	0.070	NUM
gujaf-114	203	132	)	)	PUNCT
gujaf-114	203	133	(	(	PUNCT
gujaf-114	203	134	0.000	0.000	NUM
gujaf-114	203	135	)	)	PUNCT
gujaf-114	203	136	fage	fage	NOUN
gujaf-114	203	137	0.15	0.15	NUM
gujaf-114	203	138	0.16	0.16	NUM
gujaf-114	203	139	0.05	0.05	NUM
gujaf-114	203	140	0.00	0.00	NUM
gujaf-114	203	141	0.12	0.12	NUM
gujaf-114	203	142	0.20	0.20	NUM
gujaf-114	203	143	0.30	0.30	NUM
gujaf-114	203	144	1.00	1.00	NUM
gujaf-114	203	145	(	(	PUNCT
gujaf-114	203	146	0.300	0.300	NUM
gujaf-114	203	147	)	)	PUNCT
gujaf-114	203	148	(	(	PUNCT
gujaf-114	203	149	0.280	0.280	NUM
gujaf-114	203	150	)	)	PUNCT
gujaf-114	203	151	(	(	PUNCT
gujaf-114	203	152	0.750	0.750	NUM
gujaf-114	203	153	)	)	PUNCT
gujaf-114	203	154	(	(	PUNCT
gujaf-114	203	155	1.00	1.00	NUM
gujaf-114	203	156	)	)	PUNCT
gujaf-114	203	157	(	(	PUNCT
gujaf-114	203	158	0.390	0.390	NUM
gujaf-114	203	159	)	)	PUNCT
gujaf-114	203	160	(	(	PUNCT
gujaf-114	203	161	0.170	0.170	NUM
gujaf-114	203	162	)	)	PUNCT
gujaf-114	203	163	(	(	PUNCT
gujaf-114	203	164	0.030	0.030	NUM
gujaf-114	203	165	)	)	PUNCT
gujaf-114	203	166	source	source	NOUN
gujaf-114	203	167	:	:	PUNCT
gujaf-114	203	168	author	author	NOUN
gujaf-114	203	169	’s	’s	PART
gujaf-114	203	170	computation	computation	NOUN
gujaf-114	203	171	,	,	PUNCT
gujaf-114	203	172	2022	2022	NUM
gujaf-114	203	173	the	the	DET
gujaf-114	203	174	correlation	correlation	NOUN
gujaf-114	203	175	coefficients	coefficient	NOUN
gujaf-114	203	176	examined	examine	VERB
gujaf-114	203	177	in	in	ADP
gujaf-114	203	178	table	table	NOUN
gujaf-114	203	179	2	2	NUM
gujaf-114	203	180	above	above	ADV
gujaf-114	203	181	,	,	PUNCT
gujaf-114	203	182	are	be	AUX
gujaf-114	203	183	all	all	ADV
gujaf-114	203	184	below	below	ADP
gujaf-114	203	185	0.8	0.8	NUM
gujaf-114	203	186	meaning	meaning	NOUN
gujaf-114	203	187	that	that	SCONJ
gujaf-114	203	188	the	the	DET
gujaf-114	203	189	issue	issue	NOUN
gujaf-114	203	190	of	of	ADP
gujaf-114	203	191	multicollinearity	multicollinearity	NOUN
gujaf-114	203	192	does	do	AUX
gujaf-114	203	193	not	not	PART
gujaf-114	203	194	arise	arise	VERB
gujaf-114	203	195	in	in	ADP
gujaf-114	203	196	accordance	accordance	NOUN
gujaf-114	203	197	with	with	ADP
gujaf-114	203	198	gujarati	gujarati	PROPN
gujaf-114	203	199	(	(	PUNCT
gujaf-114	203	200	2004	2004	NUM
gujaf-114	203	201	)	)	PUNCT
gujaf-114	203	202	.	.	PUNCT
gujaf-114	204	1	it	it	PRON
gujaf-114	204	2	can	can	AUX
gujaf-114	204	3	therefore	therefore	ADV
gujaf-114	204	4	be	be	AUX
gujaf-114	204	5	said	say	VERB
gujaf-114	204	6	that	that	SCONJ
gujaf-114	204	7	employing	employ	VERB
gujaf-114	204	8	this	this	DET
gujaf-114	204	9	set	set	NOUN
gujaf-114	204	10	of	of	ADP
gujaf-114	204	11	variables	variable	NOUN
gujaf-114	204	12	in	in	ADP
gujaf-114	204	13	the	the	DET
gujaf-114	204	14	regression	regression	NOUN
gujaf-114	204	15	models	model	NOUN
gujaf-114	204	16	as	as	SCONJ
gujaf-114	204	17	used	use	VERB
gujaf-114	204	18	in	in	ADP
gujaf-114	204	19	this	this	DET
gujaf-114	204	20	study	study	NOUN
gujaf-114	204	21	will	will	AUX
gujaf-114	204	22	not	not	PART
gujaf-114	204	23	result	result	VERB
gujaf-114	204	24	in	in	ADP
gujaf-114	204	25	cause	cause	SCONJ
gujaf-114	204	26	any	any	DET
gujaf-114	204	27	multicollinearity	multicollinearity	NOUN
gujaf-114	204	28	problem	problem	NOUN
gujaf-114	204	29	.	.	PUNCT
gujaf-114	205	1	table	table	NOUN
gujaf-114	205	2	3	3	NUM
gujaf-114	205	3	:	:	PUNCT
gujaf-114	205	4	results	result	NOUN
gujaf-114	205	5	of	of	ADP
gujaf-114	205	6	unit	unit	NOUN
gujaf-114	205	7	root	root	PROPN
gujaf-114	205	8	test	test	NOUN
gujaf-114	205	9	breitung	breitung	VERB
gujaf-114	205	10	fisher	fisher	PROPN
gujaf-114	205	11	-	-	PUNCT
gujaf-114	205	12	adf	adf	PROPN
gujaf-114	205	13	fisher	fisher	PROPN
gujaf-114	205	14	-	-	PUNCT
gujaf-114	205	15	pp	pp	PROPN
gujaf-114	205	16	7	7	NUM
gujaf-114	205	17	variable	variable	ADJ
gujaf-114	205	18	statistic	statistic	NOUN
gujaf-114	205	19	p	p	ADJ
gujaf-114	205	20	-	-	PUNCT
gujaf-114	205	21	value	value	NOUN
gujaf-114	205	22	statistic	statistic	NOUN
gujaf-114	205	23	p	p	NOUN
gujaf-114	205	24	-	-	PUNCT
gujaf-114	205	25	value	value	NOUN
gujaf-114	205	26	statistic	statistic	NOUN
gujaf-114	205	27	p	p	NOUN
gujaf-114	205	28	-	-	PUNCT
gujaf-114	205	29	value	value	NOUN
gujaf-114	205	30	roa	roa	NOUN
gujaf-114	205	31	-2.90	-2.90	NUM
gujaf-114	206	1	0.001	0.001	NUM
gujaf-114	206	2	4.72	4.72	NUM
gujaf-114	206	3	0.000	0.000	NUM
gujaf-114	206	4	6.85	6.85	NUM
gujaf-114	206	5	0.000	0.000	NUM
gujaf-114	206	6	assmat	assmat	NOUN
gujaf-114	206	7	-2.21	-2.21	NUM
gujaf-114	206	8	0.013	0.013	NUM
gujaf-114	206	9	2.91	2.91	NUM
gujaf-114	206	10	0.001	0.001	NUM
gujaf-114	206	11	4.09	4.09	NUM
gujaf-114	206	12	0.000	0.000	NUM
gujaf-114	206	13	fsize	fsize	NOUN
gujaf-114	206	14	-2.59	-2.59	NUM
gujaf-114	206	15	0.005	0.005	NUM
gujaf-114	206	16	4.68	4.68	NUM
gujaf-114	206	17	0.000	0.000	NUM
gujaf-114	206	18	3.71	3.71	NUM
gujaf-114	206	19	0.000	0.000	NUM
gujaf-114	206	20	lev	lev	NOUN
gujaf-114	206	21	-2.84	-2.84	PROPN
gujaf-114	206	22	0.002	0.002	NUM
gujaf-114	206	23	3.64	3.64	NUM
gujaf-114	206	24	0.000	0.000	NUM
gujaf-114	206	25	1.39	1.39	NUM
gujaf-114	206	26	0.082	0.082	NUM
gujaf-114	206	27	fgrowth	fgrowth	NOUN
gujaf-114	206	28	-2.46	-2.46	NUM
gujaf-114	206	29	0.006	0.006	NUM
gujaf-114	206	30	5.25	5.25	NUM
gujaf-114	206	31	0.000	0.000	NUM
gujaf-114	206	32	3.19	3.19	NUM
gujaf-114	206	33	0.000	0.000	NUM
gujaf-114	206	34	divp	divp	NOUN
gujaf-114	206	35	-2.89	-2.89	NOUN
gujaf-114	206	36	0.001	0.001	NUM
gujaf-114	206	37	4.59	4.59	NUM
gujaf-114	206	38	0.000	0.000	NUM
gujaf-114	206	39	4.69	4.69	NUM
gujaf-114	206	40	0.000	0.000	NUM
gujaf-114	206	41	liq	liq	NOUN
gujaf-114	206	42	-2.90	-2.90	NUM
gujaf-114	206	43	0.001	0.001	NUM
gujaf-114	206	44	9.99	9.99	NUM
gujaf-114	206	45	0.000	0.000	NUM
gujaf-114	206	46	13.67	13.67	NUM
gujaf-114	206	47	0.000	0.000	NUM
gujaf-114	206	48	fage	fage	NOUN
gujaf-114	206	49	-3.58	-3.58	NOUN
gujaf-114	206	50	0.001	0.001	NUM
gujaf-114	206	51	15.30	15.30	NUM
gujaf-114	206	52	0.000	0.000	NUM
gujaf-114	206	53	2.39	2.39	NUM
gujaf-114	206	54	0.034	0.034	NUM
gujaf-114	206	55	source	source	NOUN
gujaf-114	206	56	:	:	PUNCT
gujaf-114	206	57	author	author	NOUN
gujaf-114	206	58	’s	’s	PART
gujaf-114	206	59	computation	computation	NOUN
gujaf-114	206	60	,	,	PUNCT
gujaf-114	206	61	2022	2022	NUM
gujaf-114	206	62	.	.	PUNCT
gujaf-114	207	1	the	the	DET
gujaf-114	207	2	results	result	NOUN
gujaf-114	207	3	of	of	ADP
gujaf-114	207	4	unit	unit	NOUN
gujaf-114	207	5	root	root	NOUN
gujaf-114	207	6	presented	present	VERB
gujaf-114	207	7	in	in	ADP
gujaf-114	207	8	table	table	NOUN
gujaf-114	207	9	3	3	NUM
gujaf-114	207	10	shows	show	VERB
gujaf-114	207	11	that	that	SCONJ
gujaf-114	207	12	the	the	DET
gujaf-114	207	13	variables	variable	NOUN
gujaf-114	207	14	are	be	AUX
gujaf-114	207	15	stationary	stationary	ADJ
gujaf-114	207	16	,	,	PUNCT
gujaf-114	207	17	it	it	PRON
gujaf-114	207	18	can	can	AUX
gujaf-114	207	19	be	be	AUX
gujaf-114	207	20	concluded	conclude	VERB
gujaf-114	207	21	therefore	therefore	ADV
gujaf-114	207	22	that	that	SCONJ
gujaf-114	207	23	the	the	DET
gujaf-114	207	24	set	set	NOUN
gujaf-114	207	25	of	of	ADP
gujaf-114	207	26	variables	variable	NOUN
gujaf-114	207	27	employed	employ	VERB
gujaf-114	207	28	in	in	ADP
gujaf-114	207	29	this	this	DET
gujaf-114	207	30	study	study	NOUN
gujaf-114	207	31	are	be	AUX
gujaf-114	207	32	stationary	stationary	ADJ
gujaf-114	207	33	variables	variable	NOUN
gujaf-114	207	34	.	.	PUNCT
gujaf-114	208	1	consequently	consequently	ADV
gujaf-114	208	2	,	,	PUNCT
gujaf-114	208	3	methods	method	NOUN
gujaf-114	208	4	such	such	ADJ
gujaf-114	208	5	as	as	ADP
gujaf-114	208	6	the	the	DET
gujaf-114	208	7	pooled	pooled	ADJ
gujaf-114	208	8	ols	ol	NOUN
gujaf-114	208	9	,	,	PUNCT
gujaf-114	208	10	fixed	fix	VERB
gujaf-114	208	11	effects	effect	NOUN
gujaf-114	208	12	and	and	CCONJ
gujaf-114	208	13	random	random	ADJ
gujaf-114	208	14	effects	effect	NOUN
gujaf-114	208	15	methods	method	NOUN
gujaf-114	208	16	can	can	AUX
gujaf-114	208	17	be	be	AUX
gujaf-114	208	18	safely	safely	ADV
gujaf-114	208	19	employed	employ	VERB
gujaf-114	208	20	with	with	ADP
gujaf-114	208	21	the	the	DET
gujaf-114	208	22	problem	problem	NOUN
gujaf-114	208	23	of	of	ADP
gujaf-114	208	24	having	have	VERB
gujaf-114	208	25	spurious	spurious	ADJ
gujaf-114	208	26	regression	regression	NOUN
gujaf-114	208	27	result	result	NOUN
gujaf-114	208	28	.	.	PUNCT
gujaf-114	209	1	with	with	ADP
gujaf-114	209	2	the	the	DET
gujaf-114	209	3	conclusion	conclusion	NOUN
gujaf-114	209	4	from	from	ADP
gujaf-114	209	5	the	the	DET
gujaf-114	209	6	unit	unit	NOUN
gujaf-114	209	7	root	root	NOUN
gujaf-114	209	8	tests	test	NOUN
gujaf-114	209	9	,	,	PUNCT
gujaf-114	209	10	the	the	DET
gujaf-114	209	11	regression	regression	NOUN
gujaf-114	209	12	analysis	analysis	NOUN
gujaf-114	209	13	was	be	AUX
gujaf-114	209	14	carried	carry	VERB
gujaf-114	209	15	out	out	ADP
gujaf-114	209	16	to	to	PART
gujaf-114	209	17	examine	examine	VERB
gujaf-114	209	18	the	the	DET
gujaf-114	209	19	impact	impact	NOUN
gujaf-114	209	20	of	of	ADP
gujaf-114	209	21	firm	firm	ADJ
gujaf-114	209	22	-	-	PUNCT
gujaf-114	209	23	specific	specific	ADJ
gujaf-114	209	24	variables	variable	NOUN
gujaf-114	209	25	on	on	ADP
gujaf-114	209	26	financial	financial	ADJ
gujaf-114	209	27	performance	performance	NOUN
gujaf-114	209	28	of	of	ADP
gujaf-114	209	29	listed	list	VERB
gujaf-114	209	30	agricultural	agricultural	ADJ
gujaf-114	209	31	firms	firm	NOUN
gujaf-114	209	32	.	.	PUNCT
gujaf-114	210	1	table	table	NOUN
gujaf-114	210	2	4	4	NUM
gujaf-114	210	3	:	:	PUNCT
gujaf-114	210	4	panel	panel	NOUN
gujaf-114	210	5	regression	regression	NOUN
gujaf-114	210	6	results	result	NOUN
gujaf-114	210	7	for	for	ADP
gujaf-114	210	8	return	return	NOUN
gujaf-114	210	9	on	on	ADP
gujaf-114	210	10	assets	asset	NOUN
gujaf-114	210	11	ols	ol	NOUN
gujaf-114	210	12	fixed	fix	VERB
gujaf-114	210	13	effect	effect	NOUN
gujaf-114	210	14	random	random	ADJ
gujaf-114	210	15	effect	effect	NOUN
gujaf-114	210	16	variable	variable	ADJ
gujaf-114	210	17	coeff	coeff	PROPN
gujaf-114	210	18	.	.	PUNCT
gujaf-114	211	1	t	t	PROPN
gujaf-114	211	2	p	p	NOUN
gujaf-114	211	3	-	-	PUNCT
gujaf-114	211	4	value	value	NOUN
gujaf-114	211	5	coeff	coeff	PROPN
gujaf-114	211	6	.	.	PUNCT
gujaf-114	212	1	t	t	PROPN
gujaf-114	212	2	pvalue	pvalue	NOUN
gujaf-114	212	3	coeff	coeff	PROPN
gujaf-114	212	4	z	z	PROPN
gujaf-114	212	5	pvalue	pvalue	NOUN
gujaf-114	212	6	assmat	assmat	NOUN
gujaf-114	213	1	4.43	4.43	NUM
gujaf-114	213	2	2.19	2.19	NUM
gujaf-114	213	3	0.009	0.009	NUM
gujaf-114	213	4	1.53	1.53	NUM
gujaf-114	213	5	3.33	3.33	NUM
gujaf-114	213	6	0.002	0.002	NUM
gujaf-114	213	7	0.95	0.95	NUM
gujaf-114	213	8	2.00	2.00	NUM
gujaf-114	213	9	0.012	0.012	NUM
gujaf-114	213	10	fsize	fsize	NOUN
gujaf-114	213	11	-1.46	-1.46	NOUN
gujaf-114	213	12	-1.98	-1.98	CCONJ
gujaf-114	213	13	0.054	0.054	NUM
gujaf-114	213	14	-3.81	-3.81	NUM
gujaf-114	213	15	-3.21	-3.21	NUM
gujaf-114	213	16	0.003	0.003	NUM
gujaf-114	213	17	-1.46	-1.46	NOUN
gujaf-114	213	18	-1.98	-1.98	NUM
gujaf-114	213	19	0.047	0.047	NUM
gujaf-114	213	20	lev	lev	NOUN
gujaf-114	213	21	-0.03	-0.03	NUM
gujaf-114	213	22	-1.04	-1.04	NOUN
gujaf-114	213	23	0.305	0.305	NUM
gujaf-114	213	24	-0.02	-0.02	NUM
gujaf-114	213	25	-0.57	-0.57	NOUN
gujaf-114	213	26	0.571	0.571	NUM
gujaf-114	213	27	-0.03	-0.03	NUM
gujaf-114	213	28	-1.04	-1.04	NOUN
gujaf-114	213	29	0.298	0.298	NUM
gujaf-114	213	30	fgrowth	fgrowth	NOUN
gujaf-114	213	31	0.01	0.01	NUM
gujaf-114	213	32	0.59	0.59	NUM
gujaf-114	213	33	0.560	0.560	NUM
gujaf-114	213	34	0.01	0.01	NUM
gujaf-114	213	35	1.39	1.39	NUM
gujaf-114	213	36	0.172	0.172	NUM
gujaf-114	213	37	0.01	0.01	NUM
gujaf-114	213	38	0.59	0.59	NUM
gujaf-114	213	39	0.557	0.557	NUM
gujaf-114	213	40	divp	divp	NOUN
gujaf-114	213	41	3.32	3.32	NUM
gujaf-114	213	42	3.22	3.22	NUM
gujaf-114	213	43	0.003	0.003	NUM
gujaf-114	213	44	-0.25	-0.25	NUM
gujaf-114	213	45	0.22	0.22	NUM
gujaf-114	213	46	0.830	0.830	NUM
gujaf-114	213	47	3.32	3.32	NUM
gujaf-114	213	48	3.22	3.22	NUM
gujaf-114	213	49	0.001	0.001	NUM
gujaf-114	213	50	liq	liq	NOUN
gujaf-114	213	51	3.93	3.93	NUM
gujaf-114	213	52	1.86	1.86	NUM
gujaf-114	213	53	0.071	0.071	NUM
gujaf-114	213	54	1.91	1.91	NUM
gujaf-114	213	55	0.95	0.95	NUM
gujaf-114	213	56	0.350	0.350	NUM
gujaf-114	213	57	3.93	3.93	NUM
gujaf-114	213	58	1.86	1.86	NUM
gujaf-114	213	59	0.063	0.063	NUM
gujaf-114	213	60	fage	fage	NOUN
gujaf-114	213	61	-0.22	-0.22	NUM
gujaf-114	213	62	-0.54	-0.54	NOUN
gujaf-114	213	63	0.595	0.595	NUM
gujaf-114	213	64	-0.26	-0.26	NOUN
gujaf-114	213	65	-0.86	-0.86	NUM
gujaf-114	213	66	0.388	0.388	NUM
gujaf-114	213	67	0.22	0.22	NUM
gujaf-114	213	68	0.54	0.54	NUM
gujaf-114	213	69	0.592	0.592	NUM
gujaf-114	213	70	constant	constant	ADJ
gujaf-114	213	71	52.41	52.41	NUM
gujaf-114	213	72	1.1	1.1	NUM
gujaf-114	213	73	0.277	0.277	NUM
gujaf-114	213	74	99.85	99.85	NUM
gujaf-114	213	75	2.77	2.77	NUM
gujaf-114	213	76	0.009	0.009	NUM
gujaf-114	213	77	52.41	52.41	NUM
gujaf-114	213	78	1.1	1.1	NUM
gujaf-114	213	79	0.270	0.270	NUM
gujaf-114	213	80	r	r	NOUN
gujaf-114	213	81	-	-	PUNCT
gujaf-114	213	82	squared	square	VERB
gujaf-114	213	83	0.463	0.463	NUM
gujaf-114	213	84	0.414	0.414	NUM
gujaf-114	213	85	0.743	0.743	NUM
gujaf-114	213	86	f	f	X
gujaf-114	213	87	-	-	PUNCT
gujaf-114	213	88	stat	stat	NOUN
gujaf-114	213	89	.	.	PUNCT
gujaf-114	214	1	3.83	3.83	NUM
gujaf-114	214	2	0.001	0.001	NUM
gujaf-114	214	3	2.84	2.84	NUM
gujaf-114	214	4	0.012	0.012	NUM
gujaf-114	214	5	wald	wald	ADJ
gujaf-114	214	6	chi	chi	PROPN
gujaf-114	214	7	-	-	PUNCT
gujaf-114	214	8	sq	sq	NOUN
gujaf-114	214	9	.	.	PROPN
gujaf-114	214	10	34.51	34.51	NUM
gujaf-114	214	11	0.000	0.000	NUM
gujaf-114	214	12	f	f	X
gujaf-114	214	13	-	-	PUNCT
gujaf-114	214	14	test	test	NOUN
gujaf-114	214	15	of	of	ADP
gujaf-114	214	16	homogeneity	homogeneity	NOUN
gujaf-114	214	17	9.96	9.96	NUM
gujaf-114	214	18	0.000	0.000	NUM
gujaf-114	214	19	hausman	hausman	NOUN
gujaf-114	214	20	5.11	5.11	NUM
gujaf-114	214	21	0.387	0.387	NUM
gujaf-114	214	22	autocorrelation	autocorrelation	NOUN
gujaf-114	214	23	test	test	NOUN
gujaf-114	214	24	2.18	2.18	NUM
gujaf-114	214	25	0.213	0.213	NUM
gujaf-114	214	26	average	average	ADJ
gujaf-114	214	27	vif	vif	NOUN
gujaf-114	214	28	2.21	2.21	NUM
gujaf-114	214	29	8	8	NUM
gujaf-114	214	30	source	source	NOUN
gujaf-114	214	31	:	:	PUNCT
gujaf-114	214	32	author	author	NOUN
gujaf-114	214	33	’s	’s	PART
gujaf-114	214	34	computation	computation	NOUN
gujaf-114	214	35	,	,	PUNCT
gujaf-114	214	36	2022	2022	NUM
gujaf-114	214	37	from	from	ADP
gujaf-114	214	38	the	the	DET
gujaf-114	214	39	panel	panel	NOUN
gujaf-114	214	40	regression	regression	NOUN
gujaf-114	214	41	results	result	NOUN
gujaf-114	214	42	presented	present	VERB
gujaf-114	214	43	in	in	ADP
gujaf-114	214	44	table	table	NOUN
gujaf-114	214	45	4	4	NUM
gujaf-114	214	46	for	for	ADP
gujaf-114	214	47	return	return	NOUN
gujaf-114	214	48	on	on	ADP
gujaf-114	214	49	assets	asset	NOUN
gujaf-114	214	50	,	,	PUNCT
gujaf-114	214	51	it	it	PRON
gujaf-114	214	52	is	be	AUX
gujaf-114	214	53	best	good	ADJ
gujaf-114	214	54	to	to	PART
gujaf-114	214	55	first	first	ADV
gujaf-114	214	56	examine	examine	VERB
gujaf-114	214	57	the	the	DET
gujaf-114	214	58	regression	regression	NOUN
gujaf-114	214	59	diagnostics	diagnostic	NOUN
gujaf-114	214	60	in	in	ADP
gujaf-114	214	61	order	order	NOUN
gujaf-114	214	62	to	to	PART
gujaf-114	214	63	discuss	discuss	VERB
gujaf-114	214	64	the	the	DET
gujaf-114	214	65	specification	specification	NOUN
gujaf-114	214	66	tests	test	NOUN
gujaf-114	214	67	and	and	CCONJ
gujaf-114	214	68	give	give	VERB
gujaf-114	214	69	detail	detail	NOUN
gujaf-114	214	70	interpretation	interpretation	NOUN
gujaf-114	214	71	of	of	ADP
gujaf-114	214	72	the	the	DET
gujaf-114	214	73	selected	select	VERB
gujaf-114	214	74	method	method	NOUN
gujaf-114	214	75	that	that	PRON
gujaf-114	214	76	is	be	AUX
gujaf-114	214	77	most	most	ADV
gujaf-114	214	78	appropriate	appropriate	ADJ
gujaf-114	214	79	for	for	ADP
gujaf-114	214	80	the	the	DET
gujaf-114	214	81	phenomenon	phenomenon	NOUN
gujaf-114	214	82	at	at	ADP
gujaf-114	214	83	hand	hand	NOUN
gujaf-114	214	84	.	.	PUNCT
gujaf-114	215	1	first	first	ADV
gujaf-114	215	2	,	,	PUNCT
gujaf-114	215	3	the	the	DET
gujaf-114	215	4	f	f	NOUN
gujaf-114	215	5	-	-	PUNCT
gujaf-114	215	6	test	test	NOUN
gujaf-114	215	7	of	of	ADP
gujaf-114	215	8	homogeneity	homogeneity	NOUN
gujaf-114	215	9	shows	show	VERB
gujaf-114	215	10	a	a	DET
gujaf-114	215	11	statistic	statistic	ADJ
gujaf-114	215	12	value	value	NOUN
gujaf-114	215	13	of	of	ADP
gujaf-114	215	14	9.96	9.96	NUM
gujaf-114	215	15	and	and	CCONJ
gujaf-114	215	16	p	p	NOUN
gujaf-114	215	17	-	-	PUNCT
gujaf-114	215	18	value	value	NOUN
gujaf-114	215	19	of	of	ADP
gujaf-114	215	20	0.000	0.000	NUM
gujaf-114	215	21	.	.	PUNCT
gujaf-114	216	1	with	with	ADP
gujaf-114	216	2	the	the	DET
gujaf-114	216	3	test	test	NOUN
gujaf-114	216	4	’s	’s	PART
gujaf-114	216	5	null	null	ADJ
gujaf-114	216	6	hypothesis	hypothesis	NOUN
gujaf-114	216	7	being	be	AUX
gujaf-114	216	8	that	that	SCONJ
gujaf-114	216	9	there	there	PRON
gujaf-114	216	10	is	be	VERB
gujaf-114	216	11	no	no	DET
gujaf-114	216	12	heterogeneity	heterogeneity	NOUN
gujaf-114	216	13	among	among	ADP
gujaf-114	216	14	panel	panel	NOUN
gujaf-114	216	15	members	member	NOUN
gujaf-114	216	16	,	,	PUNCT
gujaf-114	216	17	the	the	DET
gujaf-114	216	18	significant	significant	ADJ
gujaf-114	216	19	test	test	NOUN
gujaf-114	216	20	statistic	statistic	NOUN
gujaf-114	216	21	suggests	suggest	VERB
gujaf-114	216	22	rejection	rejection	NOUN
gujaf-114	216	23	of	of	ADP
gujaf-114	216	24	such	such	ADJ
gujaf-114	216	25	hypothesis	hypothesis	NOUN
gujaf-114	216	26	in	in	ADP
gujaf-114	216	27	favour	favour	NOUN
gujaf-114	216	28	of	of	ADP
gujaf-114	216	29	the	the	DET
gujaf-114	216	30	alternative	alternative	NOUN
gujaf-114	216	31	that	that	PRON
gujaf-114	216	32	panel	panel	NOUN
gujaf-114	216	33	members	member	NOUN
gujaf-114	216	34	are	be	AUX
gujaf-114	216	35	heterogenous	heterogenous	ADJ
gujaf-114	216	36	.	.	PUNCT
gujaf-114	217	1	hence	hence	ADV
gujaf-114	217	2	,	,	PUNCT
gujaf-114	217	3	heterogeneous	heterogeneous	ADJ
gujaf-114	217	4	panel	panel	NOUN
gujaf-114	217	5	methods	method	NOUN
gujaf-114	217	6	such	such	ADJ
gujaf-114	217	7	as	as	ADP
gujaf-114	217	8	the	the	DET
gujaf-114	217	9	fixed	fix	VERB
gujaf-114	217	10	and	and	CCONJ
gujaf-114	217	11	random	random	ADJ
gujaf-114	217	12	effects	effect	NOUN
gujaf-114	217	13	methods	method	NOUN
gujaf-114	217	14	are	be	AUX
gujaf-114	217	15	preferred	prefer	VERB
gujaf-114	217	16	.	.	PUNCT
gujaf-114	218	1	also	also	ADV
gujaf-114	218	2	,	,	PUNCT
gujaf-114	218	3	the	the	DET
gujaf-114	218	4	result	result	NOUN
gujaf-114	218	5	of	of	ADP
gujaf-114	218	6	hausman	hausman	PROPN
gujaf-114	218	7	test	test	NOUN
gujaf-114	218	8	shows	show	VERB
gujaf-114	218	9	a	a	DET
gujaf-114	218	10	statistic	statistic	ADJ
gujaf-114	218	11	value	value	NOUN
gujaf-114	218	12	of	of	ADP
gujaf-114	218	13	5.11	5.11	NUM
gujaf-114	218	14	and	and	CCONJ
gujaf-114	218	15	p	p	NOUN
gujaf-114	218	16	-	-	PUNCT
gujaf-114	218	17	value	value	NOUN
gujaf-114	218	18	of	of	ADP
gujaf-114	218	19	0.387	0.387	NUM
gujaf-114	218	20	which	which	PRON
gujaf-114	218	21	is	be	AUX
gujaf-114	218	22	not	not	PART
gujaf-114	218	23	statistically	statistically	ADV
gujaf-114	218	24	significant	significant	ADJ
gujaf-114	218	25	.	.	PUNCT
gujaf-114	219	1	therefore	therefore	ADV
gujaf-114	219	2	,	,	PUNCT
gujaf-114	219	3	the	the	DET
gujaf-114	219	4	most	most	ADV
gujaf-114	219	5	appropriate	appropriate	ADJ
gujaf-114	219	6	result	result	NOUN
gujaf-114	219	7	is	be	AUX
gujaf-114	219	8	that	that	PRON
gujaf-114	219	9	of	of	ADP
gujaf-114	219	10	the	the	DET
gujaf-114	219	11	random	random	ADJ
gujaf-114	219	12	effects	effect	NOUN
gujaf-114	219	13	method	method	NOUN
gujaf-114	219	14	.	.	PUNCT
gujaf-114	220	1	the	the	DET
gujaf-114	220	2	r	r	NOUN
gujaf-114	220	3	-	-	PUNCT
gujaf-114	220	4	squared	square	VERB
gujaf-114	220	5	presented	present	VERB
gujaf-114	220	6	for	for	ADP
gujaf-114	220	7	the	the	DET
gujaf-114	220	8	random	random	ADJ
gujaf-114	220	9	effects	effect	NOUN
gujaf-114	220	10	method	method	NOUN
gujaf-114	220	11	shows	show	VERB
gujaf-114	220	12	a	a	DET
gujaf-114	220	13	value	value	NOUN
gujaf-114	220	14	of	of	ADP
gujaf-114	220	15	0.743	0.743	NUM
gujaf-114	220	16	,	,	PUNCT
gujaf-114	220	17	which	which	PRON
gujaf-114	220	18	indicates	indicate	VERB
gujaf-114	220	19	that	that	SCONJ
gujaf-114	220	20	about	about	ADP
gujaf-114	220	21	74.3	74.3	NUM
gujaf-114	220	22	%	%	NOUN
gujaf-114	220	23	of	of	ADP
gujaf-114	220	24	variations	variation	NOUN
gujaf-114	220	25	in	in	ADP
gujaf-114	220	26	return	return	NOUN
gujaf-114	220	27	on	on	ADP
gujaf-114	220	28	assets	asset	NOUN
gujaf-114	220	29	is	be	AUX
gujaf-114	220	30	explained	explain	VERB
gujaf-114	220	31	by	by	ADP
gujaf-114	220	32	the	the	DET
gujaf-114	220	33	regression	regression	NOUN
gujaf-114	220	34	model	model	NOUN
gujaf-114	220	35	.	.	PUNCT
gujaf-114	221	1	the	the	DET
gujaf-114	221	2	wald	wald	PROPN
gujaf-114	221	3	chi	chi	PROPN
gujaf-114	221	4	-	-	PUNCT
gujaf-114	221	5	squared	square	VERB
gujaf-114	221	6	statistic	statistic	NOUN
gujaf-114	221	7	value	value	NOUN
gujaf-114	221	8	of	of	ADP
gujaf-114	221	9	34.51	34.51	NUM
gujaf-114	221	10	and	and	CCONJ
gujaf-114	221	11	its	its	PRON
gujaf-114	221	12	respective	respective	ADJ
gujaf-114	221	13	p	p	NOUN
gujaf-114	221	14	-	-	PUNCT
gujaf-114	221	15	value	value	NOUN
gujaf-114	221	16	of	of	ADP
gujaf-114	221	17	0.000	0.000	NUM
gujaf-114	221	18	suggest	suggest	VERB
gujaf-114	221	19	that	that	SCONJ
gujaf-114	221	20	the	the	DET
gujaf-114	221	21	statistic	statistic	NOUN
gujaf-114	221	22	is	be	AUX
gujaf-114	221	23	significant	significant	ADJ
gujaf-114	221	24	and	and	CCONJ
gujaf-114	221	25	hence	hence	ADV
gujaf-114	221	26	,	,	PUNCT
gujaf-114	221	27	the	the	DET
gujaf-114	221	28	overall	overall	ADJ
gujaf-114	221	29	model	model	NOUN
gujaf-114	221	30	is	be	AUX
gujaf-114	221	31	statistically	statistically	ADV
gujaf-114	221	32	significant	significant	ADJ
gujaf-114	221	33	and	and	CCONJ
gujaf-114	221	34	in	in	ADP
gujaf-114	221	35	good	good	ADJ
gujaf-114	221	36	fit	fit	PROPN
gujaf-114	221	37	.	.	PUNCT
gujaf-114	222	1	wooldridge	wooldridge	PROPN
gujaf-114	222	2	test	test	PROPN
gujaf-114	222	3	of	of	ADP
gujaf-114	222	4	autocorrelation	autocorrelation	NOUN
gujaf-114	222	5	has	have	VERB
gujaf-114	222	6	a	a	DET
gujaf-114	222	7	statistic	statistic	ADJ
gujaf-114	222	8	value	value	NOUN
gujaf-114	222	9	of	of	ADP
gujaf-114	222	10	2.18	2.18	NUM
gujaf-114	222	11	and	and	CCONJ
gujaf-114	222	12	p	p	NOUN
gujaf-114	222	13	-	-	PUNCT
gujaf-114	222	14	value	value	NOUN
gujaf-114	222	15	of	of	ADP
gujaf-114	222	16	0.213	0.213	NUM
gujaf-114	222	17	indicating	indicate	VERB
gujaf-114	222	18	that	that	SCONJ
gujaf-114	222	19	the	the	DET
gujaf-114	222	20	result	result	NOUN
gujaf-114	222	21	is	be	AUX
gujaf-114	222	22	free	free	ADJ
gujaf-114	222	23	from	from	ADP
gujaf-114	222	24	autocorrelation	autocorrelation	NOUN
gujaf-114	222	25	problems	problem	NOUN
gujaf-114	222	26	.	.	PUNCT
gujaf-114	223	1	as	as	ADP
gujaf-114	223	2	to	to	ADP
gujaf-114	223	3	the	the	DET
gujaf-114	223	4	performance	performance	NOUN
gujaf-114	223	5	of	of	ADP
gujaf-114	223	6	firm	firm	ADJ
gujaf-114	223	7	-	-	PUNCT
gujaf-114	223	8	specific	specific	ADJ
gujaf-114	223	9	factors	factor	NOUN
gujaf-114	223	10	,	,	PUNCT
gujaf-114	223	11	the	the	DET
gujaf-114	223	12	random	random	ADJ
gujaf-114	223	13	effects	effect	NOUN
gujaf-114	223	14	model	model	NOUN
gujaf-114	223	15	result	result	NOUN
gujaf-114	223	16	shows	show	VERB
gujaf-114	223	17	asset	asset	NOUN
gujaf-114	223	18	maturity	maturity	NOUN
gujaf-114	223	19	(	(	PUNCT
gujaf-114	223	20	assmat	assmat	NOUN
gujaf-114	223	21	)	)	PUNCT
gujaf-114	223	22	is	be	AUX
gujaf-114	223	23	positively	positively	ADV
gujaf-114	223	24	correlated	correlate	VERB
gujaf-114	223	25	with	with	ADP
gujaf-114	223	26	return	return	NOUN
gujaf-114	223	27	on	on	ADP
gujaf-114	223	28	asset	asset	NOUN
gujaf-114	223	29	.	.	PUNCT
gujaf-114	224	1	the	the	DET
gujaf-114	224	2	relationship	relationship	NOUN
gujaf-114	224	3	is	be	AUX
gujaf-114	224	4	found	find	VERB
gujaf-114	224	5	to	to	PART
gujaf-114	224	6	be	be	AUX
gujaf-114	224	7	statistically	statistically	ADV
gujaf-114	224	8	significant	significant	ADJ
gujaf-114	224	9	with	with	ADP
gujaf-114	224	10	p	p	NOUN
gujaf-114	224	11	-	-	PUNCT
gujaf-114	224	12	value	value	NOUN
gujaf-114	224	13	of	of	ADP
gujaf-114	224	14	0.012	0.012	NUM
gujaf-114	224	15	.	.	PUNCT
gujaf-114	225	1	this	this	PRON
gujaf-114	225	2	means	mean	VERB
gujaf-114	225	3	that	that	SCONJ
gujaf-114	225	4	1	1	NUM
gujaf-114	225	5	%	%	NOUN
gujaf-114	225	6	increase	increase	NOUN
gujaf-114	225	7	in	in	ADP
gujaf-114	225	8	asset	asset	NOUN
gujaf-114	225	9	maturity	maturity	NOUN
gujaf-114	225	10	ratio	ratio	NOUN
gujaf-114	225	11	will	will	AUX
gujaf-114	225	12	bring	bring	VERB
gujaf-114	225	13	about	about	ADV
gujaf-114	225	14	0.95	0.95	NUM
gujaf-114	225	15	%	%	NOUN
gujaf-114	225	16	rise	rise	NOUN
gujaf-114	225	17	in	in	ADP
gujaf-114	225	18	return	return	NOUN
gujaf-114	225	19	on	on	ADP
gujaf-114	225	20	asset	asset	NOUN
gujaf-114	225	21	of	of	ADP
gujaf-114	225	22	the	the	DET
gujaf-114	225	23	firms	firm	NOUN
gujaf-114	225	24	.	.	PUNCT
gujaf-114	226	1	also	also	ADV
gujaf-114	226	2	,	,	PUNCT
gujaf-114	226	3	the	the	DET
gujaf-114	226	4	firm	firm	ADJ
gujaf-114	226	5	size	size	NOUN
gujaf-114	226	6	(	(	PUNCT
gujaf-114	226	7	fsize	fsize	NOUN
gujaf-114	226	8	)	)	PUNCT
gujaf-114	226	9	has	have	VERB
gujaf-114	226	10	a	a	DET
gujaf-114	226	11	statistically	statistically	ADV
gujaf-114	226	12	significant	significant	ADJ
gujaf-114	226	13	negative	negative	ADJ
gujaf-114	226	14	coefficient	coefficient	NOUN
gujaf-114	226	15	(	(	PUNCT
gujaf-114	226	16	of	of	ADP
gujaf-114	226	17	-1.46	-1.46	NOUN
gujaf-114	226	18	and	and	CCONJ
gujaf-114	226	19	p	p	NOUN
gujaf-114	226	20	-	-	PUNCT
gujaf-114	226	21	value	value	NOUN
gujaf-114	226	22	of	of	ADP
gujaf-114	226	23	0.047	0.047	NUM
gujaf-114	226	24	)	)	PUNCT
gujaf-114	226	25	while	while	SCONJ
gujaf-114	226	26	both	both	PRON
gujaf-114	226	27	dividend	dividend	VERB
gujaf-114	226	28	payout	payout	NOUN
gujaf-114	226	29	ratio	ratio	NOUN
gujaf-114	226	30	and	and	CCONJ
gujaf-114	226	31	liquidity	liquidity	NOUN
gujaf-114	226	32	have	have	VERB
gujaf-114	226	33	statistically	statistically	ADV
gujaf-114	226	34	significant	significant	ADJ
gujaf-114	226	35	positive	positive	ADJ
gujaf-114	226	36	coefficients	coefficient	NOUN
gujaf-114	226	37	(	(	PUNCT
gujaf-114	226	38	of	of	ADP
gujaf-114	226	39	3.32	3.32	NUM
gujaf-114	226	40	and	and	CCONJ
gujaf-114	226	41	3.93	3.93	NUM
gujaf-114	226	42	and	and	CCONJ
gujaf-114	226	43	p	p	NOUN
gujaf-114	226	44	-	-	PUNCT
gujaf-114	226	45	values	value	NOUN
gujaf-114	226	46	of	of	ADP
gujaf-114	226	47	0.001	0.001	NUM
gujaf-114	226	48	and	and	CCONJ
gujaf-114	226	49	0.063	0.063	NUM
gujaf-114	226	50	)	)	PUNCT
gujaf-114	226	51	.	.	PUNCT
gujaf-114	227	1	this	this	PRON
gujaf-114	227	2	indicates	indicate	VERB
gujaf-114	227	3	that	that	SCONJ
gujaf-114	227	4	firm	firm	ADJ
gujaf-114	227	5	size	size	NOUN
gujaf-114	227	6	is	be	AUX
gujaf-114	227	7	significant	significant	ADJ
gujaf-114	227	8	at	at	ADP
gujaf-114	227	9	5	5	NUM
gujaf-114	227	10	%	%	NOUN
gujaf-114	227	11	significance	significance	NOUN
gujaf-114	227	12	level	level	NOUN
gujaf-114	227	13	,	,	PUNCT
gujaf-114	227	14	dividend	dividend	NOUN
gujaf-114	227	15	payout	payout	ADJ
gujaf-114	227	16	ratio	ratio	NOUN
gujaf-114	227	17	is	be	AUX
gujaf-114	227	18	significant	significant	ADJ
gujaf-114	227	19	at	at	ADP
gujaf-114	227	20	1	1	NUM
gujaf-114	227	21	%	%	NOUN
gujaf-114	227	22	significance	significance	NOUN
gujaf-114	227	23	level	level	NOUN
gujaf-114	227	24	and	and	CCONJ
gujaf-114	227	25	liquidity	liquidity	NOUN
gujaf-114	227	26	is	be	AUX
gujaf-114	227	27	significant	significant	ADJ
gujaf-114	227	28	at	at	ADP
gujaf-114	227	29	10	10	NUM
gujaf-114	227	30	%	%	NOUN
gujaf-114	227	31	significance	significance	NOUN
gujaf-114	227	32	level	level	NOUN
gujaf-114	227	33	.	.	PUNCT
gujaf-114	228	1	this	this	PRON
gujaf-114	228	2	is	be	AUX
gujaf-114	228	3	evident	evident	ADJ
gujaf-114	228	4	from	from	ADP
gujaf-114	228	5	their	their	PRON
gujaf-114	228	6	p	p	NOUN
gujaf-114	228	7	-	-	PUNCT
gujaf-114	228	8	values	value	NOUN
gujaf-114	228	9	being	be	AUX
gujaf-114	228	10	less	less	ADJ
gujaf-114	228	11	than	than	ADP
gujaf-114	228	12	0.05	0.05	NUM
gujaf-114	228	13	,	,	PUNCT
gujaf-114	228	14	0.01	0.01	NUM
gujaf-114	228	15	and	and	CCONJ
gujaf-114	228	16	0.1	0.1	NUM
gujaf-114	228	17	respectively	respectively	ADV
gujaf-114	228	18	.	.	PUNCT
gujaf-114	229	1	other	other	ADJ
gujaf-114	229	2	variables	variable	NOUN
gujaf-114	229	3	such	such	ADJ
gujaf-114	229	4	as	as	ADP
gujaf-114	229	5	leverage	leverage	NOUN
gujaf-114	229	6	and	and	CCONJ
gujaf-114	229	7	firm	firm	ADJ
gujaf-114	229	8	growth	growth	NOUN
gujaf-114	229	9	do	do	AUX
gujaf-114	229	10	not	not	PART
gujaf-114	229	11	have	have	VERB
gujaf-114	229	12	statistically	statistically	ADV
gujaf-114	229	13	significant	significant	ADJ
gujaf-114	229	14	coefficients	coefficient	NOUN
gujaf-114	229	15	in	in	ADP
gujaf-114	229	16	the	the	DET
gujaf-114	229	17	regression	regression	NOUN
gujaf-114	229	18	result	result	NOUN
gujaf-114	229	19	.	.	PUNCT
gujaf-114	230	1	the	the	DET
gujaf-114	230	2	findings	finding	NOUN
gujaf-114	230	3	of	of	ADP
gujaf-114	230	4	this	this	DET
gujaf-114	230	5	study	study	NOUN
gujaf-114	230	6	revealed	reveal	VERB
gujaf-114	230	7	that	that	SCONJ
gujaf-114	230	8	asset	asset	NOUN
gujaf-114	230	9	maturity	maturity	NOUN
gujaf-114	230	10	has	have	VERB
gujaf-114	230	11	positive	positive	ADJ
gujaf-114	230	12	and	and	CCONJ
gujaf-114	230	13	significant	significant	ADJ
gujaf-114	230	14	effect	effect	NOUN
gujaf-114	230	15	on	on	ADP
gujaf-114	230	16	return	return	NOUN
gujaf-114	230	17	on	on	ADP
gujaf-114	230	18	asset	asset	NOUN
gujaf-114	230	19	of	of	ADP
gujaf-114	230	20	the	the	DET
gujaf-114	230	21	firm	firm	NOUN
gujaf-114	230	22	.	.	PUNCT
gujaf-114	231	1	it	it	PRON
gujaf-114	231	2	implies	imply	VERB
gujaf-114	231	3	that	that	SCONJ
gujaf-114	231	4	the	the	DET
gujaf-114	231	5	firms	firm	NOUN
gujaf-114	231	6	’	'	PUNCT
gujaf-114	231	7	assets	asset	NOUN
gujaf-114	231	8	are	be	AUX
gujaf-114	231	9	efficiently	efficiently	ADV
gujaf-114	231	10	utilised	utilise	VERB
gujaf-114	231	11	to	to	PART
gujaf-114	231	12	generate	generate	VERB
gujaf-114	231	13	more	more	ADJ
gujaf-114	231	14	profit	profit	NOUN
gujaf-114	231	15	for	for	ADP
gujaf-114	231	16	the	the	DET
gujaf-114	231	17	business	business	NOUN
gujaf-114	231	18	.	.	PUNCT
gujaf-114	232	1	conversely	conversely	ADV
gujaf-114	232	2	,	,	PUNCT
gujaf-114	232	3	firm	firm	ADJ
gujaf-114	232	4	size	size	NOUN
gujaf-114	232	5	has	have	VERB
gujaf-114	232	6	a	a	DET
gujaf-114	232	7	negative	negative	ADJ
gujaf-114	232	8	impact	impact	NOUN
gujaf-114	232	9	on	on	ADP
gujaf-114	232	10	financial	financial	ADJ
gujaf-114	232	11	performance	performance	NOUN
gujaf-114	232	12	of	of	ADP
gujaf-114	232	13	listed	list	VERB
gujaf-114	232	14	agricultural	agricultural	ADJ
gujaf-114	232	15	firms	firm	NOUN
gujaf-114	232	16	in	in	ADP
gujaf-114	232	17	nigeria	nigeria	PROPN
gujaf-114	232	18	.	.	PUNCT
gujaf-114	233	1	the	the	DET
gujaf-114	233	2	result	result	NOUN
gujaf-114	233	3	is	be	AUX
gujaf-114	233	4	contrary	contrary	ADJ
gujaf-114	233	5	to	to	ADP
gujaf-114	233	6	the	the	DET
gujaf-114	233	7	findings	finding	NOUN
gujaf-114	233	8	of	of	ADP
gujaf-114	233	9	batool	batool	PROPN
gujaf-114	233	10	&	&	CCONJ
gujaf-114	233	11	sahi	sahi	PROPN
gujaf-114	233	12	(	(	PUNCT
gujaf-114	233	13	2019	2019	NUM
gujaf-114	233	14	)	)	PUNCT
gujaf-114	233	15	;	;	PUNCT
gujaf-114	234	1	dioha	dioha	PROPN
gujaf-114	234	2	et	et	PROPN
gujaf-114	234	3	al	al	PROPN
gujaf-114	234	4	(	(	PUNCT
gujaf-114	234	5	2018	2018	NUM
gujaf-114	234	6	)	)	PUNCT
gujaf-114	234	7	,	,	PUNCT
gujaf-114	234	8	who	who	PRON
gujaf-114	234	9	found	find	VERB
gujaf-114	234	10	that	that	DET
gujaf-114	234	11	increase	increase	NOUN
gujaf-114	234	12	in	in	ADP
gujaf-114	234	13	firm	firm	ADJ
gujaf-114	234	14	size	size	NOUN
gujaf-114	234	15	led	lead	VERB
gujaf-114	234	16	to	to	PART
gujaf-114	234	17	increase	increase	VERB
gujaf-114	234	18	in	in	ADP
gujaf-114	234	19	financial	financial	ADJ
gujaf-114	234	20	performance	performance	NOUN
gujaf-114	234	21	of	of	ADP
gujaf-114	234	22	firms	firm	NOUN
gujaf-114	234	23	.	.	PUNCT
gujaf-114	235	1	it	it	PRON
gujaf-114	235	2	was	be	AUX
gujaf-114	235	3	also	also	ADV
gujaf-114	235	4	found	find	VERB
gujaf-114	235	5	in	in	ADP
gujaf-114	235	6	this	this	DET
gujaf-114	235	7	study	study	NOUN
gujaf-114	235	8	that	that	PRON
gujaf-114	235	9	dividend	dividend	VERB
gujaf-114	235	10	payout	payout	ADJ
gujaf-114	235	11	ratio	ratio	NOUN
gujaf-114	235	12	has	have	VERB
gujaf-114	235	13	positive	positive	ADJ
gujaf-114	235	14	impact	impact	NOUN
gujaf-114	235	15	on	on	ADP
gujaf-114	235	16	financial	financial	ADJ
gujaf-114	235	17	performance	performance	NOUN
gujaf-114	235	18	of	of	ADP
gujaf-114	235	19	listed	list	VERB
gujaf-114	235	20	agricultural	agricultural	ADJ
gujaf-114	235	21	firm	firm	NOUN
gujaf-114	235	22	in	in	ADP
gujaf-114	235	23	nigeria	nigeria	PROPN
gujaf-114	235	24	.	.	PUNCT
gujaf-114	236	1	this	this	DET
gujaf-114	236	2	finding	finding	NOUN
gujaf-114	236	3	is	be	AUX
gujaf-114	236	4	in	in	ADP
gujaf-114	236	5	line	line	NOUN
gujaf-114	236	6	with	with	ADP
gujaf-114	236	7	the	the	DET
gujaf-114	236	8	a	a	DET
gujaf-114	236	9	priori	priori	ADJ
gujaf-114	236	10	expectation	expectation	NOUN
gujaf-114	236	11	,	,	PUNCT
gujaf-114	236	12	as	as	SCONJ
gujaf-114	236	13	it	it	PRON
gujaf-114	236	14	was	be	AUX
gujaf-114	236	15	expected	expect	VERB
gujaf-114	236	16	that	that	SCONJ
gujaf-114	236	17	dividend	dividend	NOUN
gujaf-114	236	18	payout	payout	ADJ
gujaf-114	236	19	ratio	ratio	NOUN
gujaf-114	236	20	will	will	AUX
gujaf-114	236	21	have	have	VERB
gujaf-114	236	22	positive	positive	ADJ
gujaf-114	236	23	impact	impact	NOUN
gujaf-114	236	24	on	on	ADP
gujaf-114	236	25	financial	financial	ADJ
gujaf-114	236	26	performance	performance	NOUN
gujaf-114	236	27	of	of	ADP
gujaf-114	236	28	listed	list	VERB
gujaf-114	236	29	agricultural	agricultural	ADJ
gujaf-114	236	30	firms	firm	NOUN
gujaf-114	236	31	in	in	ADP
gujaf-114	236	32	nigeria	nigeria	PROPN
gujaf-114	236	33	.	.	PUNCT
gujaf-114	237	1	the	the	DET
gujaf-114	237	2	result	result	NOUN
gujaf-114	237	3	is	be	AUX
gujaf-114	237	4	also	also	ADV
gujaf-114	237	5	strongly	strongly	ADV
gujaf-114	237	6	corroborated	corroborate	VERB
gujaf-114	237	7	by	by	ADP
gujaf-114	237	8	the	the	DET
gujaf-114	237	9	finding	finding	NOUN
gujaf-114	237	10	of	of	ADP
gujaf-114	237	11	abubakar	abubakar	PROPN
gujaf-114	237	12	and	and	CCONJ
gujaf-114	237	13	isah	isah	PROPN
gujaf-114	237	14	,	,	PUNCT
gujaf-114	237	15	(	(	PUNCT
gujaf-114	237	16	2018	2018	NUM
gujaf-114	237	17	)	)	PUNCT
gujaf-114	237	18	,	,	PUNCT
gujaf-114	237	19	whose	whose	DET
gujaf-114	237	20	empirical	empirical	ADJ
gujaf-114	237	21	investigation	investigation	NOUN
gujaf-114	237	22	revealed	reveal	VERB
gujaf-114	237	23	that	that	SCONJ
gujaf-114	237	24	increase	increase	NOUN
gujaf-114	237	25	in	in	ADP
gujaf-114	237	26	dividend	dividend	NOUN
gujaf-114	237	27	payout	payout	NOUN
gujaf-114	237	28	ratio	ratio	NOUN
gujaf-114	237	29	led	lead	VERB
gujaf-114	237	30	to	to	PART
gujaf-114	237	31	increase	increase	VERB
gujaf-114	237	32	in	in	ADP
gujaf-114	237	33	financial	financial	ADJ
gujaf-114	237	34	performance	performance	NOUN
gujaf-114	237	35	of	of	ADP
gujaf-114	237	36	firms	firm	NOUN
gujaf-114	237	37	.	.	PUNCT
gujaf-114	238	1	this	this	DET
gujaf-114	238	2	finding	finding	NOUN
gujaf-114	238	3	is	be	AUX
gujaf-114	238	4	well	well	ADV
gujaf-114	238	5	justified	justify	VERB
gujaf-114	238	6	as	as	ADP
gujaf-114	238	7	increase	increase	NOUN
gujaf-114	238	8	in	in	ADP
gujaf-114	238	9	the	the	DET
gujaf-114	238	10	dividend	dividend	NOUN
gujaf-114	238	11	payout	payout	NOUN
gujaf-114	238	12	to	to	ADP
gujaf-114	238	13	shareholders	shareholder	NOUN
gujaf-114	238	14	provides	provide	VERB
gujaf-114	238	15	a	a	DET
gujaf-114	238	16	signal	signal	NOUN
gujaf-114	238	17	to	to	ADP
gujaf-114	238	18	investors	investor	NOUN
gujaf-114	238	19	that	that	SCONJ
gujaf-114	238	20	the	the	DET
gujaf-114	238	21	firm	firm	NOUN
gujaf-114	238	22	is	be	AUX
gujaf-114	238	23	doing	do	VERB
gujaf-114	238	24	well	well	ADV
gujaf-114	238	25	and	and	CCONJ
gujaf-114	238	26	also	also	ADV
gujaf-114	238	27	serve	serve	VERB
gujaf-114	238	28	as	as	ADP
gujaf-114	238	29	reasonable	reasonable	ADJ
gujaf-114	238	30	attraction	attraction	NOUN
gujaf-114	238	31	for	for	SCONJ
gujaf-114	238	32	investors	investor	NOUN
gujaf-114	238	33	to	to	PART
gujaf-114	238	34	bring	bring	VERB
gujaf-114	238	35	in	in	ADP
gujaf-114	238	36	the	the	DET
gujaf-114	238	37	investable	investable	ADJ
gujaf-114	238	38	funds	fund	NOUN
gujaf-114	238	39	.	.	PUNCT
gujaf-114	239	1	the	the	DET
gujaf-114	239	2	liquidity	liquidity	NOUN
gujaf-114	239	3	position	position	NOUN
gujaf-114	239	4	of	of	ADP
gujaf-114	239	5	the	the	DET
gujaf-114	239	6	selected	select	VERB
gujaf-114	239	7	firms	firm	NOUN
gujaf-114	239	8	was	be	AUX
gujaf-114	239	9	found	find	VERB
gujaf-114	239	10	to	to	PART
gujaf-114	239	11	have	have	AUX
gujaf-114	239	12	had	have	VERB
gujaf-114	239	13	positive	positive	ADJ
gujaf-114	239	14	impact	impact	NOUN
gujaf-114	239	15	on	on	ADP
gujaf-114	239	16	financial	financial	ADJ
gujaf-114	239	17	performance	performance	NOUN
gujaf-114	239	18	of	of	ADP
gujaf-114	239	19	listed	list	VERB
gujaf-114	239	20	agricultural	agricultural	ADJ
gujaf-114	239	21	firm	firm	NOUN
gujaf-114	239	22	in	in	ADP
gujaf-114	239	23	nigeria	nigeria	PROPN
gujaf-114	239	24	.	.	PUNCT
gujaf-114	240	1	this	this	DET
gujaf-114	240	2	finding	finding	NOUN
gujaf-114	240	3	conforms	conform	VERB
gujaf-114	240	4	to	to	ADP
gujaf-114	240	5	the	the	DET
gujaf-114	240	6	a	a	DET
gujaf-114	240	7	priori	priori	ADJ
gujaf-114	240	8	expectation	expectation	NOUN
gujaf-114	240	9	,	,	PUNCT
gujaf-114	240	10	as	as	SCONJ
gujaf-114	240	11	it	it	PRON
gujaf-114	240	12	was	be	AUX
gujaf-114	240	13	expected	expect	VERB
gujaf-114	240	14	that	that	SCONJ
gujaf-114	240	15	liquidity	liquidity	NOUN
gujaf-114	240	16	will	will	AUX
gujaf-114	240	17	have	have	VERB
gujaf-114	240	18	positive	positive	ADJ
gujaf-114	240	19	impact	impact	NOUN
gujaf-114	240	20	on	on	ADP
gujaf-114	240	21	financial	financial	ADJ
gujaf-114	240	22	9	9	NUM
gujaf-114	240	23	performance	performance	NOUN
gujaf-114	240	24	of	of	ADP
gujaf-114	240	25	listed	list	VERB
gujaf-114	240	26	agricultural	agricultural	ADJ
gujaf-114	240	27	firms	firm	NOUN
gujaf-114	240	28	in	in	ADP
gujaf-114	240	29	nigeria	nigeria	PROPN
gujaf-114	240	30	.	.	PUNCT
gujaf-114	241	1	the	the	DET
gujaf-114	241	2	result	result	NOUN
gujaf-114	241	3	is	be	AUX
gujaf-114	241	4	also	also	ADV
gujaf-114	241	5	strongly	strongly	ADV
gujaf-114	241	6	corroborated	corroborate	VERB
gujaf-114	241	7	by	by	ADP
gujaf-114	241	8	the	the	DET
gujaf-114	241	9	findings	finding	NOUN
gujaf-114	241	10	of	of	ADP
gujaf-114	241	11	mira	mira	PROPN
gujaf-114	241	12	and	and	CCONJ
gujaf-114	241	13	javed	javed	ADJ
gujaf-114	241	14	(	(	PUNCT
gujaf-114	241	15	2013	2013	NUM
gujaf-114	241	16	)	)	PUNCT
gujaf-114	241	17	;	;	PUNCT
gujaf-114	241	18	and	and	CCONJ
gujaf-114	241	19	ochuko	ochuko	ADJ
gujaf-114	241	20	(	(	PUNCT
gujaf-114	241	21	2016	2016	NUM
gujaf-114	241	22	)	)	PUNCT
gujaf-114	241	23	,	,	PUNCT
gujaf-114	241	24	whose	whose	DET
gujaf-114	241	25	empirical	empirical	ADJ
gujaf-114	241	26	investigation	investigation	NOUN
gujaf-114	241	27	revealed	reveal	VERB
gujaf-114	241	28	that	that	SCONJ
gujaf-114	241	29	increase	increase	NOUN
gujaf-114	241	30	in	in	ADP
gujaf-114	241	31	liquidity	liquidity	NOUN
gujaf-114	241	32	led	lead	VERB
gujaf-114	241	33	to	to	PART
gujaf-114	241	34	increase	increase	VERB
gujaf-114	241	35	in	in	ADP
gujaf-114	241	36	financial	financial	ADJ
gujaf-114	241	37	performance	performance	NOUN
gujaf-114	241	38	of	of	ADP
gujaf-114	241	39	firms	firm	NOUN
gujaf-114	241	40	.	.	PUNCT
gujaf-114	242	1	since	since	SCONJ
gujaf-114	242	2	the	the	DET
gujaf-114	242	3	firm	firm	NOUN
gujaf-114	242	4	’s	’s	PART
gujaf-114	242	5	liquidity	liquidity	NOUN
gujaf-114	242	6	is	be	AUX
gujaf-114	242	7	its	its	PRON
gujaf-114	242	8	ability	ability	NOUN
gujaf-114	242	9	to	to	PART
gujaf-114	242	10	meet	meet	VERB
gujaf-114	242	11	short	short	ADJ
gujaf-114	242	12	-	-	PUNCT
gujaf-114	242	13	term	term	NOUN
gujaf-114	242	14	claims	claim	NOUN
gujaf-114	242	15	and	and	CCONJ
gujaf-114	242	16	obligations	obligation	NOUN
gujaf-114	242	17	as	as	ADP
gujaf-114	242	18	and	and	CCONJ
gujaf-114	242	19	when	when	SCONJ
gujaf-114	242	20	they	they	PRON
gujaf-114	242	21	become	become	VERB
gujaf-114	242	22	due	due	ADJ
gujaf-114	242	23	,	,	PUNCT
gujaf-114	242	24	it	it	PRON
gujaf-114	242	25	will	will	AUX
gujaf-114	242	26	make	make	VERB
gujaf-114	242	27	the	the	DET
gujaf-114	242	28	firm	firm	NOUN
gujaf-114	242	29	to	to	PART
gujaf-114	242	30	carry	carry	VERB
gujaf-114	242	31	out	out	ADP
gujaf-114	242	32	its	its	PRON
gujaf-114	242	33	day	day	NOUN
gujaf-114	242	34	-	-	PUNCT
gujaf-114	242	35	to	to	ADP
gujaf-114	242	36	-	-	PUNCT
gujaf-114	242	37	day	day	NOUN
gujaf-114	242	38	activities	activity	NOUN
gujaf-114	242	39	effectively	effectively	ADV
gujaf-114	242	40	and	and	CCONJ
gujaf-114	242	41	hence	hence	ADV
gujaf-114	242	42	have	have	VERB
gujaf-114	242	43	positive	positive	ADJ
gujaf-114	242	44	influence	influence	NOUN
gujaf-114	242	45	on	on	ADP
gujaf-114	242	46	financial	financial	ADJ
gujaf-114	242	47	performance	performance	NOUN
gujaf-114	242	48	.	.	PUNCT
gujaf-114	243	1	5	5	X
gujaf-114	243	2	.	.	X
gujaf-114	243	3	conclusion	conclusion	NOUN
gujaf-114	243	4	and	and	CCONJ
gujaf-114	243	5	recommendation	recommendation	VERB
gujaf-114	243	6	the	the	DET
gujaf-114	243	7	findings	finding	NOUN
gujaf-114	243	8	of	of	ADP
gujaf-114	243	9	this	this	DET
gujaf-114	243	10	study	study	NOUN
gujaf-114	243	11	revealed	reveal	VERB
gujaf-114	243	12	that	that	SCONJ
gujaf-114	243	13	some	some	DET
gujaf-114	243	14	firm	firm	ADJ
gujaf-114	243	15	-	-	PUNCT
gujaf-114	243	16	specific	specific	ADJ
gujaf-114	243	17	characteristics	characteristic	NOUN
gujaf-114	243	18	like	like	ADP
gujaf-114	243	19	of	of	ADP
gujaf-114	243	20	asset	asset	NOUN
gujaf-114	243	21	maturity	maturity	NOUN
gujaf-114	243	22	,	,	PUNCT
gujaf-114	243	23	size	size	NOUN
gujaf-114	243	24	,	,	PUNCT
gujaf-114	243	25	dividend	dividend	NOUN
gujaf-114	243	26	payout	payout	NOUN
gujaf-114	243	27	,	,	PUNCT
gujaf-114	243	28	and	and	CCONJ
gujaf-114	243	29	liquidity	liquidity	NOUN
gujaf-114	243	30	have	have	VERB
gujaf-114	243	31	significant	significant	ADJ
gujaf-114	243	32	effect	effect	NOUN
gujaf-114	243	33	on	on	ADP
gujaf-114	243	34	financial	financial	ADJ
gujaf-114	243	35	performance	performance	NOUN
gujaf-114	243	36	of	of	ADP
gujaf-114	243	37	listed	list	VERB
gujaf-114	243	38	agricultural	agricultural	ADJ
gujaf-114	243	39	firms	firm	NOUN
gujaf-114	243	40	in	in	ADP
gujaf-114	243	41	nigeria	nigeria	PROPN
gujaf-114	243	42	.	.	PUNCT
gujaf-114	244	1	it	it	PRON
gujaf-114	244	2	was	be	AUX
gujaf-114	244	3	therefore	therefore	ADV
gujaf-114	244	4	concluded	conclude	VERB
gujaf-114	244	5	that	that	SCONJ
gujaf-114	244	6	that	that	SCONJ
gujaf-114	244	7	the	the	DET
gujaf-114	244	8	listed	list	VERB
gujaf-114	244	9	agricultural	agricultural	ADJ
gujaf-114	244	10	firms	firm	NOUN
gujaf-114	244	11	utilised	utilise	VERB
gujaf-114	244	12	their	their	PRON
gujaf-114	244	13	assets	asset	NOUN
gujaf-114	244	14	and	and	CCONJ
gujaf-114	244	15	manage	manage	VERB
gujaf-114	244	16	their	their	PRON
gujaf-114	244	17	liquidity	liquidity	NOUN
gujaf-114	244	18	efficiently	efficiently	ADV
gujaf-114	244	19	.	.	PUNCT
gujaf-114	245	1	there	there	PRON
gujaf-114	245	2	is	be	VERB
gujaf-114	245	3	however	however	ADV
gujaf-114	245	4	,	,	PUNCT
gujaf-114	245	5	some	some	DET
gujaf-114	245	6	scale	scale	NOUN
gujaf-114	245	7	inefficiencies	inefficiency	NOUN
gujaf-114	245	8	in	in	ADP
gujaf-114	245	9	the	the	DET
gujaf-114	245	10	firms	firm	NOUN
gujaf-114	245	11	because	because	SCONJ
gujaf-114	245	12	,	,	PUNCT
gujaf-114	245	13	the	the	DET
gujaf-114	245	14	finding	finding	NOUN
gujaf-114	245	15	of	of	ADP
gujaf-114	245	16	negative	negative	ADJ
gujaf-114	245	17	relationship	relationship	NOUN
gujaf-114	245	18	between	between	ADP
gujaf-114	245	19	firm	firm	ADJ
gujaf-114	245	20	size	size	NOUN
gujaf-114	245	21	and	and	CCONJ
gujaf-114	245	22	return	return	NOUN
gujaf-114	245	23	on	on	ADP
gujaf-114	245	24	asset	asset	NOUN
gujaf-114	245	25	indicates	indicate	VERB
gujaf-114	245	26	that	that	SCONJ
gujaf-114	245	27	larger	large	ADJ
gujaf-114	245	28	the	the	DET
gujaf-114	245	29	companies	company	NOUN
gujaf-114	245	30	becomes	become	VERB
gujaf-114	245	31	the	the	PRON
gujaf-114	245	32	lower	low	ADJ
gujaf-114	245	33	the	the	DET
gujaf-114	245	34	financial	financial	ADJ
gujaf-114	245	35	performance	performance	NOUN
gujaf-114	245	36	.	.	PUNCT
gujaf-114	246	1	it	it	PRON
gujaf-114	246	2	is	be	AUX
gujaf-114	246	3	therefore	therefore	ADV
gujaf-114	246	4	recommended	recommend	VERB
gujaf-114	246	5	that	that	SCONJ
gujaf-114	246	6	the	the	DET
gujaf-114	246	7	managements	management	NOUN
gujaf-114	246	8	of	of	ADP
gujaf-114	246	9	agricultural	agricultural	ADJ
gujaf-114	246	10	companies	company	NOUN
gujaf-114	246	11	in	in	ADP
gujaf-114	246	12	nigeria	nigeria	PROPN
gujaf-114	246	13	should	should	AUX
gujaf-114	246	14	ensure	ensure	VERB
gujaf-114	246	15	that	that	SCONJ
gujaf-114	246	16	the	the	DET
gujaf-114	246	17	firms	firm	NOUN
gujaf-114	246	18	are	be	AUX
gujaf-114	246	19	not	not	PART
gujaf-114	246	20	overcapitalised	overcapitalise	VERB
gujaf-114	246	21	in	in	ADP
gujaf-114	246	22	terms	term	NOUN
gujaf-114	246	23	of	of	ADP
gujaf-114	246	24	investment	investment	NOUN
gujaf-114	246	25	in	in	ADP
gujaf-114	246	26	assets	asset	NOUN
gujaf-114	246	27	in	in	ADP
gujaf-114	246	28	order	order	NOUN
gujaf-114	246	29	to	to	PART
gujaf-114	246	30	boost	boost	VERB
gujaf-114	246	31	both	both	DET
gujaf-114	246	32	the	the	DET
gujaf-114	246	33	scale	scale	NOUN
gujaf-114	246	34	efficiency	efficiency	NOUN
gujaf-114	246	35	and	and	CCONJ
gujaf-114	246	36	profitability	profitability	NOUN
gujaf-114	246	37	of	of	ADP
gujaf-114	246	38	the	the	DET
gujaf-114	246	39	firms	firm	NOUN
gujaf-114	246	40	.	.	PUNCT
gujaf-114	247	1	references	reference	NOUN
gujaf-114	247	2	abbadi	abbadi	NOUN
gujaf-114	247	3	,	,	PUNCT
gujaf-114	247	4	m.	m.	NOUN
gujaf-114	247	5	s.	s.	PROPN
gujaf-114	247	6	,	,	PUNCT
gujaf-114	247	7	&	&	CCONJ
gujaf-114	247	8	abbadi	abbadi	PROPN
gujaf-114	247	9	,	,	PUNCT
gujaf-114	247	10	t.	t.	PROPN
gujaf-114	247	11	r.	r.	PROPN
gujaf-114	247	12	(	(	PUNCT
gujaf-114	247	13	2013	2013	NUM
gujaf-114	247	14	)	)	PUNCT
gujaf-114	247	15	.	.	PUNCT
gujaf-114	248	1	the	the	DET
gujaf-114	248	2	determinants	determinant	NOUN
gujaf-114	248	3	of	of	ADP
gujaf-114	248	4	working	work	VERB
gujaf-114	248	5	capital	capital	NOUN
gujaf-114	248	6	requirements	requirement	NOUN
gujaf-114	248	7	in	in	ADP
gujaf-114	248	8	palestinian	palestinian	ADJ
gujaf-114	248	9	industrial	industrial	ADJ
gujaf-114	248	10	corporations	corporation	NOUN
gujaf-114	248	11	.	.	PUNCT
gujaf-114	249	1	international	international	ADJ
gujaf-114	249	2	journal	journal	PROPN
gujaf-114	249	3	of	of	ADP
gujaf-114	249	4	economics	economic	NOUN
gujaf-114	249	5	and	and	CCONJ
gujaf-114	249	6	finance	finance	NOUN
gujaf-114	249	7	,	,	PUNCT
gujaf-114	249	8	5(1	5(1	NUM
gujaf-114	249	9	)	)	PUNCT
gujaf-114	249	10	,	,	PUNCT
gujaf-114	249	11	65	65	NUM
gujaf-114	249	12	-	-	SYM
gujaf-114	249	13	75	75	NUM
gujaf-114	249	14	.	.	PUNCT
gujaf-114	250	1	https://doi.org/10.5539/ijef.v5n1p65	https://doi.org/10.5539/ijef.v5n1p65	PROPN
gujaf-114	250	2	abdullahi	abdullahi	PROPN
gujaf-114	250	3	,	,	PUNCT
gujaf-114	250	4	m.	m.	NOUN
gujaf-114	250	5	(	(	PUNCT
gujaf-114	250	6	2016	2016	NUM
gujaf-114	250	7	)	)	PUNCT
gujaf-114	250	8	.	.	PUNCT
gujaf-114	251	1	firms	firm	NOUN
gujaf-114	251	2	’	’	PART
gujaf-114	251	3	characteristics	characteristic	NOUN
gujaf-114	251	4	,	,	PUNCT
gujaf-114	251	5	governance	governance	NOUN
gujaf-114	251	6	mechanisms	mechanism	NOUN
gujaf-114	251	7	and	and	CCONJ
gujaf-114	251	8	finance	finance	NOUN
gujaf-114	251	9	performance	performance	NOUN
gujaf-114	251	10	of	of	ADP
gujaf-114	251	11	listed	list	VERB
gujaf-114	251	12	building	building	NOUN
gujaf-114	251	13	materials	material	NOUN
gujaf-114	251	14	firms	firm	NOUN
gujaf-114	251	15	in	in	ADP
gujaf-114	251	16	nigeria	nigeria	PROPN
gujaf-114	251	17	.	.	PUNCT
gujaf-114	252	1	unpublished	unpublished	ADJ
gujaf-114	252	2	m.	m.	PROPN
gujaf-114	252	3	sc	sc	PROPN
gujaf-114	252	4	.	.	PUNCT
gujaf-114	252	5	dissertation	dissertation	NOUN
gujaf-114	252	6	submitted	submit	VERB
gujaf-114	252	7	to	to	ADP
gujaf-114	252	8	the	the	DET
gujaf-114	252	9	department	department	NOUN
gujaf-114	252	10	of	of	ADP
gujaf-114	252	11	accounting	accounting	NOUN
gujaf-114	252	12	,	,	PUNCT
gujaf-114	252	13	faculty	faculty	NOUN
gujaf-114	252	14	of	of	ADP
gujaf-114	252	15	administration	administration	NOUN
gujaf-114	252	16	,	,	PUNCT
gujaf-114	252	17	ahmadu	ahmadu	PROPN
gujaf-114	252	18	bello	bello	PROPN
gujaf-114	252	19	university	university	PROPN
gujaf-114	252	20	,	,	PUNCT
gujaf-114	252	21	zaria	zaria	PROPN
gujaf-114	252	22	,	,	PUNCT
gujaf-114	252	23	nigeria	nigeria	PROPN
gujaf-114	252	24	.	.	PUNCT
gujaf-114	253	1	abebe	abebe	PROPN
gujaf-114	253	2	,	,	PUNCT
gujaf-114	253	3	t.	t.	PROPN
gujaf-114	253	4	(	(	PUNCT
gujaf-114	253	5	2014	2014	NUM
gujaf-114	253	6	)	)	PUNCT
gujaf-114	253	7	.	.	PUNCT
gujaf-114	254	1	determinants	determinant	NOUN
gujaf-114	254	2	of	of	ADP
gujaf-114	254	3	financial	financial	ADJ
gujaf-114	254	4	performance	performance	NOUN
gujaf-114	254	5	:	:	PUNCT
gujaf-114	254	6	an	an	DET
gujaf-114	254	7	empirical	empirical	ADJ
gujaf-114	254	8	study	study	NOUN
gujaf-114	254	9	on	on	ADP
gujaf-114	254	10	ethiopian	ethiopian	ADJ
gujaf-114	254	11	commercial	commercial	ADJ
gujaf-114	254	12	banks	bank	NOUN
gujaf-114	254	13	.	.	PUNCT
gujaf-114	255	1	unpublished	unpublished	ADJ
gujaf-114	255	2	thesis	thesis	NOUN
gujaf-114	255	3	submitted	submit	VERB
gujaf-114	255	4	to	to	ADP
gujaf-114	255	5	the	the	DET
gujaf-114	255	6	department	department	NOUN
gujaf-114	255	7	of	of	ADP
gujaf-114	255	8	accounting	accounting	NOUN
gujaf-114	255	9	and	and	CCONJ
gujaf-114	255	10	finance	finance	NOUN
gujaf-114	255	11	,	,	PUNCT
gujaf-114	255	12	jimma	jimma	PROPN
gujaf-114	255	13	university	university	PROPN
gujaf-114	255	14	,	,	PUNCT
gujaf-114	255	15	ethiopian	ethiopian	PROPN
gujaf-114	255	16	.	.	PUNCT
gujaf-114	256	1	abubakar	abubakar	PROPN
gujaf-114	256	2	,	,	PUNCT
gujaf-114	256	3	a.	a.	PROPN
gujaf-114	256	4	,	,	PUNCT
gujaf-114	256	5	isah	isah	PROPN
gujaf-114	256	6	,	,	PUNCT
gujaf-114	256	7	s.	s.	PROPN
gujaf-114	256	8	,	,	PUNCT
gujaf-114	256	9	&	&	CCONJ
gujaf-114	256	10	usman	usman	PROPN
gujaf-114	256	11	,	,	PUNCT
gujaf-114	256	12	h.	h.	PROPN
gujaf-114	256	13	(	(	PUNCT
gujaf-114	256	14	2018	2018	NUM
gujaf-114	256	15	)	)	PUNCT
gujaf-114	256	16	.	.	PUNCT
gujaf-114	257	1	effect	effect	NOUN
gujaf-114	257	2	of	of	ADP
gujaf-114	257	3	firms	firm	NOUN
gujaf-114	257	4	’	'	PUNCT
gujaf-114	257	5	characteristics	characteristic	NOUN
gujaf-114	257	6	on	on	ADP
gujaf-114	257	7	financialperformance	financialperformance	NOUN
gujaf-114	257	8	of	of	ADP
gujaf-114	257	9	listed	list	VERB
gujaf-114	257	10	insurance	insurance	NOUN
gujaf-114	257	11	companies	company	NOUN
gujaf-114	257	12	in	in	ADP
gujaf-114	257	13	nigeria	nigeria	PROPN
gujaf-114	257	14	.	.	PUNCT
gujaf-114	258	1	international	international	PROPN
gujaf-114	258	2	institute	institute	PROPN
gujaf-114	258	3	of	of	ADP
gujaf-114	258	4	academic	academic	ADJ
gujaf-114	258	5	research	research	NOUN
gujaf-114	258	6	and	and	CCONJ
gujaf-114	258	7	development	development	NOUN
gujaf-114	258	8	,	,	PUNCT
gujaf-114	258	9	3(1	3(1	NUM
gujaf-114	258	10	)	)	PUNCT
gujaf-114	258	11	,	,	PUNCT
gujaf-114	258	12	121	121	NUM
gujaf-114	258	13	-	-	SYM
gujaf-114	258	14	146	146	NUM
gujaf-114	258	15	.	.	PUNCT
gujaf-114	259	1	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%	PROPN
gujaf-114	259	2	20o	20o	NOUN
gujaf-114	259	3	f%20firms.pdf	f%20firms.pdf	PROPN
gujaf-114	259	4	adetunji	adetunji	NOUN
gujaf-114	259	5	,	,	PUNCT
gujaf-114	259	6	o.	o.	PROPN
gujaf-114	259	7	m.	m.	PROPN
gujaf-114	259	8	&	&	CCONJ
gujaf-114	259	9	owolabi	owolabi	PROPN
gujaf-114	259	10	,	,	PUNCT
gujaf-114	259	11	a.a	a.a	PROPN
gujaf-114	259	12	.	.	PROPN
gujaf-114	259	13	(	(	PUNCT
gujaf-114	259	14	2016	2016	NUM
gujaf-114	259	15	)	)	PUNCT
gujaf-114	259	16	.	.	PUNCT
gujaf-114	260	1	firm	firm	ADJ
gujaf-114	260	2	performance	performance	NOUN
gujaf-114	260	3	and	and	CCONJ
gujaf-114	260	4	its	its	PRON
gujaf-114	260	5	drivers	driver	NOUN
gujaf-114	260	6	:	:	PUNCT
gujaf-114	260	7	how	how	SCONJ
gujaf-114	260	8	important	important	ADJ
gujaf-114	260	9	are	be	AUX
gujaf-114	260	10	the	the	DET
gujaf-114	260	11	industry	industry	NOUN
gujaf-114	260	12	and	and	CCONJ
gujaf-114	260	13	firm	firm	ADJ
gujaf-114	260	14	-	-	PUNCT
gujaf-114	260	15	level	level	NOUN
gujaf-114	260	16	factors	factor	NOUN
gujaf-114	260	17	?	?	PUNCT
gujaf-114	261	1	international	international	ADJ
gujaf-114	261	2	journal	journal	NOUN
gujaf-114	261	3	of	of	ADP
gujaf-114	261	4	economics	economic	NOUN
gujaf-114	261	5	and	and	CCONJ
gujaf-114	261	6	finance	finance	NOUN
gujaf-114	261	7	,	,	PUNCT
gujaf-114	261	8	8(11	8(11	NUM
gujaf-114	261	9	)	)	PUNCT
gujaf-114	261	10	,	,	PUNCT
gujaf-114	261	11	60	60	NUM
gujaf-114	261	12	-	-	SYM
gujaf-114	261	13	77	77	NUM
gujaf-114	261	14	.	.	PUNCT
gujaf-114	262	1	http://dx.doi.org/10.5539/ijef.v8n11p60	http://dx.doi.org/10.5539/ijef.v8n11p60	PROPN
gujaf-114	262	2	al	al	PROPN
gujaf-114	262	3	-	-	PUNCT
gujaf-114	262	4	shawawreh	shawawreh	PROPN
gujaf-114	262	5	,	,	PUNCT
gujaf-114	262	6	f.	f.	PROPN
gujaf-114	262	7	(	(	PUNCT
gujaf-114	262	8	2014	2014	NUM
gujaf-114	262	9	)	)	PUNCT
gujaf-114	262	10	.	.	PUNCT
gujaf-114	263	1	the	the	DET
gujaf-114	263	2	impact	impact	NOUN
gujaf-114	263	3	of	of	ADP
gujaf-114	263	4	dividend	dividend	NOUN
gujaf-114	263	5	policy	policy	NOUN
gujaf-114	263	6	on	on	ADP
gujaf-114	263	7	share	share	NOUN
gujaf-114	263	8	price	price	NOUN
gujaf-114	263	9	volatility	volatility	NOUN
gujaf-114	263	10	:	:	PUNCT
gujaf-114	263	11	empirical	empirical	ADJ
gujaf-114	263	12	evidence	evidence	NOUN
gujaf-114	263	13	from	from	ADP
gujaf-114	263	14	jordanian	jordanian	ADJ
gujaf-114	263	15	stock	stock	NOUN
gujaf-114	263	16	market	market	NOUN
gujaf-114	263	17	.	.	PUNCT
gujaf-114	264	1	european	european	ADJ
gujaf-114	264	2	journal	journal	PROPN
gujaf-114	264	3	of	of	ADP
gujaf-114	264	4	business	business	NOUN
gujaf-114	264	5	and	and	CCONJ
gujaf-114	264	6	management	management	NOUN
gujaf-114	264	7	,	,	PUNCT
gujaf-114	264	8	6(38	6(38	NUM
gujaf-114	264	9	)	)	PUNCT
gujaf-114	264	10	,	,	PUNCT
gujaf-114	264	11	133	133	NUM
gujaf-114	264	12	-	-	SYM
gujaf-114	264	13	143	143	NUM
gujaf-114	264	14	.	.	PUNCT
gujaf-114	265	1	https://iiste.org/journals/index.php/ejbm/article/view/18784/18898	https://iiste.org/journals/index.php/ejbm/article/view/18784/18898	PROPN
gujaf-114	265	2	anderson	anderson	PROPN
gujaf-114	265	3	,	,	PUNCT
gujaf-114	265	4	m.	m.	NOUN
gujaf-114	265	5	(	(	PUNCT
gujaf-114	265	6	2016	2016	NUM
gujaf-114	265	7	)	)	PUNCT
gujaf-114	265	8	.	.	PUNCT
gujaf-114	266	1	the	the	DET
gujaf-114	266	2	effect	effect	NOUN
gujaf-114	266	3	of	of	ADP
gujaf-114	266	4	leverage	leverage	NOUN
gujaf-114	266	5	on	on	ADP
gujaf-114	266	6	stock	stock	NOUN
gujaf-114	266	7	returns	return	NOUN
gujaf-114	266	8	.	.	PUNCT
gujaf-114	267	1	unpublished	unpublished	ADJ
gujaf-114	267	2	phd	phd	NOUN
gujaf-114	267	3	thesis	thesis	NOUN
gujaf-114	267	4	submitted	submit	VERB
gujaf-114	267	5	to	to	ADP
gujaf-114	267	6	the	the	DET
gujaf-114	267	7	school	school	NOUN
gujaf-114	267	8	of	of	ADP
gujaf-114	267	9	economics	economic	NOUN
gujaf-114	267	10	and	and	CCONJ
gujaf-114	267	11	management	management	NOUN
gujaf-114	267	12	,	,	PUNCT
gujaf-114	267	13	lund	lund	PROPN
gujaf-114	267	14	university	university	PROPN
gujaf-114	267	15	,	,	PUNCT
gujaf-114	267	16	sweden	sweden	PROPN
gujaf-114	267	17	.	.	PUNCT
gujaf-114	268	1	athanasoglou	athanasoglou	PROPN
gujaf-114	268	2	,	,	PUNCT
gujaf-114	268	3	p.	p.	PROPN
gujaf-114	268	4	p.	p.	PROPN
gujaf-114	268	5	,	,	PUNCT
gujaf-114	268	6	delis	deli	NOUN
gujaf-114	268	7	,	,	PUNCT
gujaf-114	268	8	m.d	m.d	PROPN
gujaf-114	268	9	.	.	PROPN
gujaf-114	268	10	,	,	PUNCT
gujaf-114	268	11	&	&	CCONJ
gujaf-114	268	12	staikouras	staikouras	PROPN
gujaf-114	268	13	,	,	PUNCT
gujaf-114	268	14	c.k	c.k	PROPN
gujaf-114	268	15	.	.	PUNCT
gujaf-114	269	1	(	(	PUNCT
gujaf-114	269	2	2006	2006	NUM
gujaf-114	269	3	)	)	PUNCT
gujaf-114	269	4	.	.	PUNCT
gujaf-114	270	1	determinants	determinant	NOUN
gujaf-114	270	2	of	of	ADP
gujaf-114	270	3	bank	bank	NOUN
gujaf-114	270	4	profitability	profitability	NOUN
gujaf-114	270	5	in	in	ADP
gujaf-114	270	6	the	the	DET
gujaf-114	270	7	south	south	ADJ
gujaf-114	270	8	eastern	eastern	ADJ
gujaf-114	270	9	european	european	PROPN
gujaf-114	270	10	region	region	PROPN
gujaf-114	270	11	.	.	PUNCT
gujaf-114	271	1	journal	journal	NOUN
gujaf-114	271	2	of	of	ADP
gujaf-114	271	3	financial	financial	ADJ
gujaf-114	271	4	decision	decision	NOUN
gujaf-114	271	5	making	making	NOUN
gujaf-114	271	6	,	,	PUNCT
gujaf-114	271	7	2(2	2(2	NUM
gujaf-114	271	8	)	)	PUNCT
gujaf-114	271	9	,	,	PUNCT
gujaf-114	271	10	1	1	NUM
gujaf-114	271	11	-	-	SYM
gujaf-114	271	12	17	17	NUM
gujaf-114	271	13	.	.	PUNCT
gujaf-114	272	1	barclay	barclay	PROPN
gujaf-114	272	2	,	,	PUNCT
gujaf-114	272	3	m.j	m.j	PROPN
gujaf-114	272	4	,	,	PUNCT
gujaf-114	272	5	marx	marx	PROPN
gujaf-114	272	6	,	,	PUNCT
gujaf-114	272	7	l.m	l.m	PROPN
gujaf-114	272	8	,	,	PUNCT
gujaf-114	272	9	smith	smith	PROPN
gujaf-114	272	10	,	,	PUNCT
gujaf-114	272	11	c.w	c.w	PROPN
gujaf-114	272	12	.	.	PROPN
gujaf-114	272	13	(	(	PUNCT
gujaf-114	272	14	2003	2003	NUM
gujaf-114	272	15	)	)	PUNCT
gujaf-114	272	16	.	.	PUNCT
gujaf-114	273	1	the	the	DET
gujaf-114	273	2	joint	joint	ADJ
gujaf-114	273	3	determination	determination	NOUN
gujaf-114	273	4	of	of	ADP
gujaf-114	273	5	leverage	leverage	NOUN
gujaf-114	273	6	and	and	CCONJ
gujaf-114	273	7	maturity	maturity	NOUN
gujaf-114	273	8	.	.	PUNCT
gujaf-114	274	1	journal	journal	NOUN
gujaf-114	274	2	of	of	ADP
gujaf-114	274	3	corporate	corporate	ADJ
gujaf-114	274	4	finance	finance	NOUN
gujaf-114	274	5	9	9	NUM
gujaf-114	274	6	,	,	PUNCT
gujaf-114	274	7	149	149	NUM
gujaf-114	274	8	–	–	SYM
gujaf-114	274	9	167	167	NUM
gujaf-114	274	10	.	.	PUNCT
gujaf-114	275	1	https://doi.org/10.1016/s0929	https://doi.org/10.1016/s0929	ADJ
gujaf-114	275	2	1199(02)00003	1199(02)00003	NUM
gujaf-114	275	3	-	-	SYM
gujaf-114	275	4	2	2	NUM
gujaf-114	275	5	)	)	PUNCT
gujaf-114	275	6	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%20o%09f%20firms.pdf	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%20o%09f%20firms.pdf	PROPN
gujaf-114	275	7	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%20o%09f%20firms.pdf	https://www.iiardjournals.org/get/ajha/vol.%203%20no.%201%202018/effect%20o%09f%20firms.pdf	PROPN
gujaf-114	275	8	https://doi.org/10.1016/s0929https://doi.org/10.1016/s092910	https://doi.org/10.1016/s0929https://doi.org/10.1016/s092910	NOUN
gujaf-114	275	9	batool	batool	NOUN
gujaf-114	275	10	,	,	PUNCT
gujaf-114	275	11	a.	a.	NOUN
gujaf-114	275	12	,	,	PUNCT
gujaf-114	275	13	&	&	CCONJ
gujaf-114	275	14	sahi	sahi	PROPN
gujaf-114	275	15	,	,	PUNCT
gujaf-114	275	16	a.	a.	NOUN
gujaf-114	275	17	(	(	PUNCT
gujaf-114	275	18	2019	2019	NUM
gujaf-114	275	19	)	)	PUNCT
gujaf-114	275	20	.	.	PUNCT
gujaf-114	276	1	determinants	determinant	NOUN
gujaf-114	276	2	of	of	ADP
gujaf-114	276	3	financial	financial	ADJ
gujaf-114	276	4	performance	performance	NOUN
gujaf-114	276	5	of	of	ADP
gujaf-114	276	6	insurance	insurance	NOUN
gujaf-114	276	7	companies	company	NOUN
gujaf-114	276	8	of	of	ADP
gujaf-114	276	9	usa	usa	PROPN
gujaf-114	276	10	and	and	CCONJ
gujaf-114	276	11	uk	uk	PROPN
gujaf-114	276	12	during	during	ADP
gujaf-114	276	13	global	global	ADJ
gujaf-114	276	14	financial	financial	ADJ
gujaf-114	276	15	crisis	crisis	NOUN
gujaf-114	276	16	(	(	PUNCT
gujaf-114	276	17	2007–2016	2007–2016	NUM
gujaf-114	276	18	)	)	PUNCT
gujaf-114	276	19	.	.	PUNCT
gujaf-114	277	1	international	international	ADJ
gujaf-114	277	2	journal	journal	PROPN
gujaf-114	277	3	of	of	ADP
gujaf-114	277	4	accounting	accounting	NOUN
gujaf-114	277	5	research	research	NOUN
gujaf-114	277	6	,	,	PUNCT
gujaf-114	277	7	7(1	7(1	NUM
gujaf-114	277	8	)	)	PUNCT
gujaf-114	277	9	,	,	PUNCT
gujaf-114	277	10	1	1	NUM
gujaf-114	277	11	-	-	SYM
gujaf-114	277	12	9	9	NUM
gujaf-114	277	13	.	.	PUNCT
gujaf-114	278	1	http://dx.doi.org/10.35248/2472-114x.19.7.194	http://dx.doi.org/10.35248/2472-114x.19.7.194	X
gujaf-114	278	2	bhutta	bhutta	NOUN
gujaf-114	278	3	,	,	PUNCT
gujaf-114	278	4	n.	n.	PROPN
gujaf-114	278	5	t.	t.	PROPN
gujaf-114	278	6	&	&	CCONJ
gujaf-114	278	7	hasan	hasan	PROPN
gujaf-114	278	8	,	,	PUNCT
gujaf-114	278	9	a.	a.	PROPN
gujaf-114	278	10	(	(	PUNCT
gujaf-114	278	11	2013	2013	NUM
gujaf-114	278	12	)	)	PUNCT
gujaf-114	278	13	.	.	PUNCT
gujaf-114	279	1	impact	impact	NOUN
gujaf-114	279	2	of	of	ADP
gujaf-114	279	3	firm	firm	ADJ
gujaf-114	279	4	specific	specific	ADJ
gujaf-114	279	5	factors	factor	NOUN
gujaf-114	279	6	on	on	ADP
gujaf-114	279	7	profitability	profitability	NOUN
gujaf-114	279	8	of	of	ADP
gujaf-114	279	9	firms	firm	NOUN
gujaf-114	279	10	in	in	ADP
gujaf-114	279	11	food	food	NOUN
gujaf-114	279	12	sector	sector	NOUN
gujaf-114	279	13	.	.	PUNCT
gujaf-114	280	1	open	open	ADJ
gujaf-114	280	2	journal	journal	PROPN
gujaf-114	280	3	of	of	ADP
gujaf-114	280	4	accounting	accounting	NOUN
gujaf-114	280	5	,	,	PUNCT
gujaf-114	280	6	2(2	2(2	NUM
gujaf-114	280	7	)	)	PUNCT
gujaf-114	280	8	,	,	PUNCT
gujaf-114	280	9	19	19	NUM
gujaf-114	280	10	-	-	SYM
gujaf-114	280	11	25	25	NUM
gujaf-114	280	12	.	.	PUNCT
gujaf-114	281	1	http://dx.doi.org/10.4236/ojacct.2013.22005	http://dx.doi.org/10.4236/ojacct.2013.22005	PROPN
gujaf-114	281	2	brown	brown	PROPN
gujaf-114	281	3	,	,	PUNCT
gujaf-114	281	4	l.d	l.d	PROPN
gujaf-114	281	5	.	.	PROPN
gujaf-114	281	6	&	&	CCONJ
gujaf-114	281	7	caylor	caylor	PROPN
gujaf-114	281	8	,	,	PUNCT
gujaf-114	281	9	m.l	m.l	PROPN
gujaf-114	281	10	.	.	PUNCT
gujaf-114	281	11	(	(	PUNCT
gujaf-114	281	12	2004	2004	NUM
gujaf-114	281	13	)	)	PUNCT
gujaf-114	281	14	.	.	PUNCT
gujaf-114	282	1	corporate	corporate	ADJ
gujaf-114	282	2	governance	governance	NOUN
gujaf-114	282	3	and	and	CCONJ
gujaf-114	282	4	firm	firm	ADJ
gujaf-114	282	5	performance	performance	NOUN
gujaf-114	282	6	.	.	PUNCT
gujaf-114	283	1	review	review	NOUN
gujaf-114	283	2	of	of	ADP
gujaf-114	283	3	quantitative	quantitative	ADJ
gujaf-114	283	4	finance	finance	NOUN
gujaf-114	283	5	and	and	CCONJ
gujaf-114	283	6	accounting,1	accounting,1	NOUN
gujaf-114	283	7	-	-	SYM
gujaf-114	283	8	52	52	NUM
gujaf-114	283	9	.	.	PUNCT
gujaf-114	284	1	http://ssrn.com/abstract=586423	http://ssrn.com/abstract=586423	NOUN
gujaf-114	284	2	dioha	dioha	PROPN
gujaf-114	284	3	,	,	PUNCT
gujaf-114	284	4	c.	c.	PROPN
gujaf-114	284	5	,	,	PUNCT
gujaf-114	284	6	mohammed	mohammed	PROPN
gujaf-114	284	7	,	,	PUNCT
gujaf-114	284	8	n.	n.	PROPN
gujaf-114	284	9	a.	a.	PROPN
gujaf-114	284	10	,	,	PUNCT
gujaf-114	284	11	&	&	CCONJ
gujaf-114	284	12	okpanachi	okpanachi	ADV
gujaf-114	284	13	,	,	PUNCT
gujaf-114	284	14	j.	j.	PROPN
gujaf-114	284	15	(	(	PUNCT
gujaf-114	284	16	2018	2018	NUM
gujaf-114	284	17	)	)	PUNCT
gujaf-114	284	18	.	.	PUNCT
gujaf-114	285	1	effect	effect	NOUN
gujaf-114	285	2	of	of	ADP
gujaf-114	285	3	firm	firm	ADJ
gujaf-114	285	4	characteristics	characteristic	NOUN
gujaf-114	285	5	on	on	ADP
gujaf-114	285	6	profitability	profitability	NOUN
gujaf-114	285	7	of	of	ADP
gujaf-114	285	8	listed	list	VERB
gujaf-114	285	9	consumer	consumer	NOUN
gujaf-114	285	10	goods	good	NOUN
gujaf-114	285	11	companies	company	NOUN
gujaf-114	285	12	in	in	ADP
gujaf-114	285	13	nigeria	nigeria	PROPN
gujaf-114	285	14	.	.	PUNCT
gujaf-114	286	1	journal	journal	PROPN
gujaf-114	286	2	of	of	ADP
gujaf-114	286	3	accounting	accounting	NOUN
gujaf-114	286	4	,	,	PUNCT
gujaf-114	286	5	finance	finance	NOUN
gujaf-114	286	6	and	and	CCONJ
gujaf-114	286	7	auditing	auditing	NOUN
gujaf-114	286	8	studies	study	NOUN
gujaf-114	286	9	,	,	PUNCT
gujaf-114	286	10	4(2	4(2	NUM
gujaf-114	286	11	)	)	PUNCT
gujaf-114	286	12	,	,	PUNCT
gujaf-114	286	13	14	14	NUM
gujaf-114	286	14	-	-	SYM
gujaf-114	286	15	31	31	NUM
gujaf-114	286	16	.	.	PUNCT
gujaf-114	287	1	https://www.um.edu.mt/library/oar//handle/123456789/29206	https://www.um.edu.mt/library/oar//handle/123456789/29206	PROPN
gujaf-114	287	2	eitokpa	eitokpa	ADJ
gujaf-114	287	3	,	,	PUNCT
gujaf-114	287	4	o.	o.	PROPN
gujaf-114	287	5	h.	h.	PROPN
gujaf-114	287	6	(	(	PUNCT
gujaf-114	287	7	2015	2015	NUM
gujaf-114	287	8	)	)	PUNCT
gujaf-114	287	9	.	.	PUNCT
gujaf-114	288	1	determinants	determinant	NOUN
gujaf-114	288	2	of	of	ADP
gujaf-114	288	3	financial	financial	ADJ
gujaf-114	288	4	performance	performance	NOUN
gujaf-114	288	5	of	of	ADP
gujaf-114	288	6	listed	list	VERB
gujaf-114	288	7	foods	food	NOUN
gujaf-114	288	8	and	and	CCONJ
gujaf-114	288	9	beverages	beverage	NOUN
gujaf-114	288	10	companies	company	NOUN
gujaf-114	288	11	in	in	ADP
gujaf-114	288	12	nigeria	nigeria	PROPN
gujaf-114	288	13	.	.	PUNCT
gujaf-114	289	1	unpublished	unpublished	PROPN
gujaf-114	289	2	m.sc	m.sc	PROPN
gujaf-114	289	3	.	.	PUNCT
gujaf-114	289	4	dissertation	dissertation	NOUN
gujaf-114	289	5	submitted	submit	VERB
gujaf-114	289	6	to	to	ADP
gujaf-114	289	7	the	the	DET
gujaf-114	289	8	school	school	NOUN
gujaf-114	289	9	of	of	ADP
gujaf-114	289	10	postgraduate	postgraduate	NOUN
gujaf-114	289	11	studies	study	NOUN
gujaf-114	289	12	,	,	PUNCT
gujaf-114	289	13	ahmadu	ahmadu	PROPN
gujaf-114	289	14	bello	bello	PROPN
gujaf-114	289	15	university	university	PROPN
gujaf-114	289	16	,	,	PUNCT
gujaf-114	289	17	zaria	zaria	PROPN
gujaf-114	289	18	,	,	PUNCT
gujaf-114	289	19	nigeria	nigeria	PROPN
gujaf-114	289	20	.	.	PUNCT
gujaf-114	290	1	emekekwue	emekekwue	PROPN
gujaf-114	290	2	,	,	PUNCT
gujaf-114	290	3	p.	p.	PROPN
gujaf-114	290	4	e.	e.	PROPN
gujaf-114	291	1	(	(	PUNCT
gujaf-114	291	2	2008	2008	NUM
gujaf-114	291	3	)	)	PUNCT
gujaf-114	291	4	.	.	PUNCT
gujaf-114	292	1	corporate	corporate	ADJ
gujaf-114	292	2	financial	financial	ADJ
gujaf-114	292	3	management	management	NOUN
gujaf-114	292	4	(	(	PUNCT
gujaf-114	292	5	5	5	NUM
gujaf-114	292	6	th	th	NUM
gujaf-114	292	7	revised	revise	VERB
gujaf-114	292	8	edition	edition	NOUN
gujaf-114	292	9	)	)	PUNCT
gujaf-114	292	10	.	.	PUNCT
gujaf-114	293	1	kinshasha	kinshasha	PROPN
gujaf-114	293	2	,	,	PUNCT
gujaf-114	293	3	congo	congo	PROPN
gujaf-114	293	4	:	:	PUNCT
gujaf-114	293	5	african	african	ADJ
gujaf-114	293	6	bureau	bureau	NOUN
gujaf-114	293	7	of	of	ADP
gujaf-114	293	8	educational	educational	ADJ
gujaf-114	293	9	sciences	sciences	PROPN
gujaf-114	293	10	.	.	PUNCT
gujaf-114	294	1	flamini	flamini	PROPN
gujaf-114	294	2	,	,	PUNCT
gujaf-114	294	3	v.	v.	PROPN
gujaf-114	294	4	,	,	PUNCT
gujaf-114	294	5	mcdonald	mcdonald	PROPN
gujaf-114	294	6	,	,	PUNCT
gujaf-114	294	7	l.	l.	PROPN
gujaf-114	294	8	b.	b.	PROPN
gujaf-114	294	9	,	,	PUNCT
gujaf-114	294	10	&	&	CCONJ
gujaf-114	294	11	schumacher	schumacher	PROPN
gujaf-114	294	12	,	,	PUNCT
gujaf-114	294	13	c.	c.	PROPN
gujaf-114	294	14	a.	a.	PROPN
gujaf-114	294	15	(	(	PUNCT
gujaf-114	294	16	2015	2015	NUM
gujaf-114	294	17	)	)	PUNCT
gujaf-114	294	18	.	.	PUNCT
gujaf-114	295	1	the	the	DET
gujaf-114	295	2	determinants	determinant	NOUN
gujaf-114	295	3	of	of	ADP
gujaf-114	295	4	commercial	commercial	ADJ
gujaf-114	295	5	bank	bank	NOUN
gujaf-114	295	6	profitability	profitability	NOUN
gujaf-114	295	7	in	in	ADP
gujaf-114	295	8	sub	sub	PROPN
gujaf-114	295	9	saharan	saharan	PROPN
gujaf-114	295	10	africa	africa	PROPN
gujaf-114	295	11	.	.	PUNCT
gujaf-114	296	1	international	international	ADJ
gujaf-114	296	2	monetary	monetary	ADJ
gujaf-114	296	3	fund	fund	NOUN
gujaf-114	296	4	(	(	PUNCT
gujaf-114	296	5	imf	imf	PROPN
gujaf-114	296	6	)	)	PUNCT
gujaf-114	296	7	working	working	NOUN
gujaf-114	296	8	paper	paper	NOUN
gujaf-114	296	9	,	,	PUNCT
gujaf-114	296	10	no	no	DET
gujaf-114	296	11	15	15	NUM
gujaf-114	296	12	.	.	PUNCT
gujaf-114	297	1	goddard	goddard	PROPN
gujaf-114	297	2	,	,	PUNCT
gujaf-114	297	3	j.	j.	PROPN
gujaf-114	297	4	,	,	PUNCT
gujaf-114	297	5	tawakoli	tawakoli	PROPN
gujaf-114	297	6	,	,	PUNCT
gujaf-114	297	7	m.	m.	NOUN
gujaf-114	297	8	,	,	PUNCT
gujaf-114	297	9	&	&	CCONJ
gujaf-114	297	10	wilson	wilson	PROPN
gujaf-114	297	11	,	,	PUNCT
gujaf-114	297	12	j.	j.	PROPN
gujaf-114	297	13	o.	o.	PROPN
gujaf-114	297	14	(	(	PUNCT
gujaf-114	297	15	2005	2005	NUM
gujaf-114	297	16	)	)	PUNCT
gujaf-114	297	17	.	.	PUNCT
gujaf-114	298	1	determinants	determinant	NOUN
gujaf-114	298	2	of	of	ADP
gujaf-114	298	3	profitability	profitability	NOUN
gujaf-114	298	4	in	in	ADP
gujaf-114	298	5	european	european	ADJ
gujaf-114	298	6	manufacturing	manufacturing	NOUN
gujaf-114	298	7	and	and	CCONJ
gujaf-114	298	8	services	service	NOUN
gujaf-114	298	9	:	:	PUNCT
gujaf-114	298	10	evidence	evidence	NOUN
gujaf-114	298	11	from	from	ADP
gujaf-114	298	12	a	a	DET
gujaf-114	298	13	dynamic	dynamic	ADJ
gujaf-114	298	14	panel	panel	NOUN
gujaf-114	298	15	model	model	NOUN
gujaf-114	298	16	.	.	PUNCT
gujaf-114	299	1	applied	apply	VERB
gujaf-114	299	2	financial	financial	ADJ
gujaf-114	299	3	economics	economic	NOUN
gujaf-114	299	4	,	,	PUNCT
gujaf-114	299	5	15(18	15(18	NUM
gujaf-114	299	6	)	)	PUNCT
gujaf-114	299	7	,	,	PUNCT
gujaf-114	299	8	1269	1269	NUM
gujaf-114	299	9	-	-	SYM
gujaf-114	299	10	1282	1282	NUM
gujaf-114	299	11	.	.	PUNCT
gujaf-114	300	1	https://doi.org/10.1080/09603100500387139	https://doi.org/10.1080/09603100500387139	PROPN
gujaf-114	300	2	goswami	goswami	PROPN
gujaf-114	300	3	,	,	PUNCT
gujaf-114	300	4	g.	g.	PROPN
gujaf-114	300	5	(	(	PUNCT
gujaf-114	300	6	2000	2000	NUM
gujaf-114	300	7	)	)	PUNCT
gujaf-114	300	8	.	.	PUNCT
gujaf-114	301	1	asset	asset	NOUN
gujaf-114	301	2	maturity	maturity	NOUN
gujaf-114	301	3	,	,	PUNCT
gujaf-114	301	4	debt	debt	NOUN
gujaf-114	301	5	convenants	convenant	NOUN
gujaf-114	301	6	and	and	CCONJ
gujaf-114	301	7	debt	debt	NOUN
gujaf-114	301	8	maturity	maturity	NOUN
gujaf-114	301	9	choice	choice	NOUN
gujaf-114	301	10	.	.	PUNCT
gujaf-114	302	1	the	the	DET
gujaf-114	302	2	financial	financial	PROPN
gujaf-114	302	3	review	review	NOUN
gujaf-114	302	4	,	,	PUNCT
gujaf-114	302	5	35	35	NUM
gujaf-114	302	6	,	,	PUNCT
gujaf-114	302	7	51	51	NUM
gujaf-114	302	8	-	-	SYM
gujaf-114	302	9	68	68	NUM
gujaf-114	302	10	.	.	PUNCT
gujaf-114	303	1	https://ideas.repec.org/a/bla/finrev/v35y2000i4p5167.html	https://ideas.repec.org/a/bla/finrev/v35y2000i4p5167.html	ADJ
gujaf-114	303	2	international	international	ADJ
gujaf-114	303	3	financial	financial	ADJ
gujaf-114	303	4	reporting	reporting	NOUN
gujaf-114	303	5	standards	standard	NOUN
gujaf-114	303	6	.	.	PUNCT
gujaf-114	304	1	(	(	PUNCT
gujaf-114	304	2	2006	2006	NUM
gujaf-114	304	3	)	)	PUNCT
gujaf-114	304	4	.	.	PUNCT
gujaf-114	305	1	an	an	DET
gujaf-114	305	2	aicpa	aicpa	ADJ
gujaf-114	305	3	backgrounder	backgrounder	NOUN
gujaf-114	305	4	.	.	PUNCT
gujaf-114	306	1	new	new	PROPN
gujaf-114	306	2	york	york	PROPN
gujaf-114	306	3	:	:	PUNCT
gujaf-114	306	4	aicpa	aicpa	VERB
gujaf-114	306	5	publishers	publisher	NOUN
gujaf-114	306	6	.	.	PUNCT
gujaf-114	307	1	isik	isik	NOUN
gujaf-114	307	2	,	,	PUNCT
gujaf-114	307	3	o.	o.	PROPN
gujaf-114	307	4	,	,	PUNCT
gujaf-114	307	5	unal	unal	PROPN
gujaf-114	307	6	,	,	PUNCT
gujaf-114	307	7	e.a	e.a	PROPN
gujaf-114	307	8	.	.	PROPN
gujaf-114	307	9	,unal	,unal	PUNCT
gujaf-114	308	1	y.	y.	PROPN
gujaf-114	308	2	,	,	PUNCT
gujaf-114	308	3	(	(	PUNCT
gujaf-114	308	4	2017	2017	NUM
gujaf-114	308	5	)	)	PUNCT
gujaf-114	308	6	.	.	PUNCT
gujaf-114	309	1	the	the	DET
gujaf-114	309	2	effect	effect	NOUN
gujaf-114	309	3	of	of	ADP
gujaf-114	309	4	firm	firm	ADJ
gujaf-114	309	5	size	size	NOUN
gujaf-114	309	6	on	on	ADP
gujaf-114	309	7	profitability	profitability	NOUN
gujaf-114	309	8	:	:	PUNCT
gujaf-114	309	9	evidence	evidence	NOUN
gujaf-114	309	10	from	from	ADP
gujaf-114	309	11	turkish	turkish	ADJ
gujaf-114	309	12	manufacturing	manufacturing	NOUN
gujaf-114	309	13	sector	sector	NOUN
gujaf-114	309	14	.	.	PUNCT
gujaf-114	310	1	journal	journal	NOUN
gujaf-114	310	2	of	of	ADP
gujaf-114	310	3	business	business	NOUN
gujaf-114	310	4	,	,	PUNCT
gujaf-114	310	5	economics	economic	NOUN
gujaf-114	310	6	and	and	CCONJ
gujaf-114	310	7	finance	finance	NOUN
gujaf-114	310	8	(	(	PUNCT
gujaf-114	310	9	jbef	jbef	ADJ
gujaf-114	310	10	)	)	PUNCT
gujaf-114	310	11	,	,	PUNCT
gujaf-114	310	12	6(4),301	6(4),301	NUM
gujaf-114	310	13	-	-	SYM
gujaf-114	310	14	308	308	NUM
gujaf-114	310	15	.	.	PUNCT
gujaf-114	311	1	http://doi.org/10.17261/pressacademia.2017.762	http://doi.org/10.17261/pressacademia.2017.762	PROPN
gujaf-114	311	2	islam	islam	PROPN
gujaf-114	311	3	,	,	PUNCT
gujaf-114	311	4	a.	a.	PROPN
gujaf-114	311	5	,	,	PUNCT
gujaf-114	311	6	khan	khan	PROPN
gujaf-114	311	7	,	,	PUNCT
gujaf-114	311	8	a.	a.	PROPN
gujaf-114	311	9	,	,	PUNCT
gujaf-114	311	10	obaidullah	obaidullah	NOUN
gujaf-114	311	11	,	,	PUNCT
gujaf-114	311	12	m.	m.	NOUN
gujaf-114	311	13	,	,	PUNCT
gujaf-114	311	14	&	&	CCONJ
gujaf-114	311	15	alam	alam	PROPN
gujaf-114	311	16	,	,	PUNCT
gujaf-114	311	17	s.	s.	PROPN
gujaf-114	311	18	(	(	PUNCT
gujaf-114	311	19	2011	2011	NUM
gujaf-114	311	20	)	)	PUNCT
gujaf-114	311	21	.	.	PUNCT
gujaf-114	312	1	effect	effect	NOUN
gujaf-114	312	2	of	of	ADP
gujaf-114	312	3	entrepreneur	entrepreneur	NOUN
gujaf-114	312	4	and	and	CCONJ
gujaf-114	312	5	firm	firm	ADJ
gujaf-114	312	6	characteristics	characteristic	NOUN
gujaf-114	312	7	on	on	ADP
gujaf-114	312	8	business	business	NOUN
gujaf-114	312	9	success	success	NOUN
gujaf-114	312	10	of	of	ADP
gujaf-114	312	11	small	small	ADJ
gujaf-114	312	12	and	and	CCONJ
gujaf-114	312	13	medium	medium	NOUN
gujaf-114	312	14	entreprises	entreprise	NOUN
gujaf-114	312	15	(	(	PUNCT
gujaf-114	312	16	smes	sme	NOUN
gujaf-114	312	17	)	)	PUNCT
gujaf-114	312	18	in	in	ADP
gujaf-114	312	19	bangladesh	bangladesh	NOUN
gujaf-114	312	20	.	.	PUNCT
gujaf-114	313	1	international	international	PROPN
gujaf-114	313	2	of	of	ADP
gujaf-114	313	3	journal	journal	PROPN
gujaf-114	313	4	of	of	ADP
gujaf-114	313	5	business	business	NOUN
gujaf-114	313	6	and	and	CCONJ
gujaf-114	313	7	management	management	NOUN
gujaf-114	313	8	,	,	PUNCT
gujaf-114	313	9	6(3	6(3	NUM
gujaf-114	313	10	)	)	PUNCT
gujaf-114	313	11	,	,	PUNCT
gujaf-114	313	12	165	165	NUM
gujaf-114	313	13	-	-	SYM
gujaf-114	313	14	186	186	NUM
gujaf-114	313	15	.	.	PUNCT
gujaf-114	314	1	izuchukwu	izuchukwu	ADJ
gujaf-114	314	2	,	,	PUNCT
gujaf-114	315	1	o.	o.	INTJ
gujaf-114	315	2	(	(	PUNCT
gujaf-114	315	3	2011	2011	NUM
gujaf-114	315	4	)	)	PUNCT
gujaf-114	315	5	.	.	PUNCT
gujaf-114	316	1	analysis	analysis	NOUN
gujaf-114	316	2	of	of	ADP
gujaf-114	316	3	the	the	DET
gujaf-114	316	4	contribution	contribution	NOUN
gujaf-114	316	5	of	of	ADP
gujaf-114	316	6	agricultural	agricultural	ADJ
gujaf-114	316	7	sector	sector	NOUN
gujaf-114	316	8	on	on	ADP
gujaf-114	316	9	the	the	DET
gujaf-114	316	10	nigerian	nigerian	ADJ
gujaf-114	316	11	economic	economic	ADJ
gujaf-114	316	12	development	development	NOUN
gujaf-114	316	13	.	.	PUNCT
gujaf-114	317	1	world	world	PROPN
gujaf-114	317	2	review	review	PROPN
gujaf-114	317	3	of	of	ADP
gujaf-114	317	4	business	business	NOUN
gujaf-114	317	5	research	research	NOUN
gujaf-114	317	6	,	,	PUNCT
gujaf-114	317	7	1(1	1(1	NUM
gujaf-114	317	8	)	)	PUNCT
gujaf-114	317	9	,	,	PUNCT
gujaf-114	317	10	191	191	NUM
gujaf-114	317	11	-	-	SYM
gujaf-114	317	12	200	200	NUM
gujaf-114	317	13	.	.	PUNCT
gujaf-114	318	1	https://www.researchgate.net/publication/264887608_analysis_of_the_contribution_of	https://www.researchgate.net/publication/264887608_analysis_of_the_contribution_of	X
gujaf-114	319	1	_	_	DET
gujaf-114	319	2	agricultural_sector_on_the_nigerian_economic_development	agricultural_sector_on_the_nigerian_economic_development	ADJ
gujaf-114	319	3	kabiru	kabiru	PROPN
gujaf-114	319	4	,	,	PUNCT
gujaf-114	319	5	s.	s.	PROPN
gujaf-114	319	6	,	,	PUNCT
gujaf-114	319	7	ibrahim	ibrahim	PROPN
gujaf-114	319	8	,	,	PUNCT
gujaf-114	319	9	a.	a.	PROPN
gujaf-114	319	10	,	,	PUNCT
gujaf-114	319	11	&	&	CCONJ
gujaf-114	319	12	ibrahim	ibrahim	PROPN
gujaf-114	319	13	,	,	PUNCT
gujaf-114	319	14	m.	m.	NOUN
gujaf-114	319	15	a.	a.	NOUN
gujaf-114	319	16	(	(	PUNCT
gujaf-114	319	17	2019	2019	NUM
gujaf-114	319	18	)	)	PUNCT
gujaf-114	319	19	.	.	PUNCT
gujaf-114	320	1	company	company	NOUN
gujaf-114	320	2	attributes	attribute	VERB
gujaf-114	320	3	and	and	CCONJ
gujaf-114	320	4	firm	firm	ADJ
gujaf-114	320	5	value	value	NOUN
gujaf-114	320	6	of	of	ADP
gujaf-114	320	7	listed	list	VERB
gujaf-114	320	8	consumer	consumer	NOUN
gujaf-114	320	9	goods	good	NOUN
gujaf-114	320	10	companies	company	NOUN
gujaf-114	320	11	in	in	ADP
gujaf-114	320	12	nigeria	nigeria	PROPN
gujaf-114	320	13	.	.	PUNCT
gujaf-114	321	1	journal	journal	PROPN
gujaf-114	321	2	of	of	ADP
gujaf-114	321	3	research	research	NOUN
gujaf-114	321	4	in	in	ADP
gujaf-114	321	5	humanities	humanity	NOUN
gujaf-114	321	6	and	and	CCONJ
gujaf-114	321	7	social	social	ADJ
gujaf-114	321	8	science	science	NOUN
gujaf-114	321	9	,	,	PUNCT
gujaf-114	321	10	7(5	7(5	NUM
gujaf-114	321	11	)	)	PUNCT
gujaf-114	321	12	,	,	PUNCT
gujaf-114	321	13	40	40	NUM
gujaf-114	321	14	-	-	SYM
gujaf-114	321	15	49	49	NUM
gujaf-114	321	16	.	.	PUNCT
gujaf-114	322	1	https://www.questjournals.org/jrhss/papers/vol7issue5/i0705014049.pdf	https://www.questjournals.org/jrhss/papers/vol7issue5/i0705014049.pdf	PROPN
gujaf-114	322	2	kaya	kaya	PROPN
gujaf-114	322	3	,	,	PUNCT
gujaf-114	322	4	e.o	e.o	PROPN
gujaf-114	322	5	.	.	PROPN
gujaf-114	322	6	(	(	PUNCT
gujaf-114	322	7	2015	2015	NUM
gujaf-114	322	8	)	)	PUNCT
gujaf-114	322	9	.	.	PUNCT
gujaf-114	323	1	the	the	DET
gujaf-114	323	2	effects	effect	NOUN
gujaf-114	323	3	of	of	ADP
gujaf-114	323	4	firm	firm	ADJ
gujaf-114	323	5	-	-	PUNCT
gujaf-114	323	6	specific	specific	ADJ
gujaf-114	323	7	factors	factor	NOUN
gujaf-114	323	8	on	on	ADP
gujaf-114	323	9	the	the	DET
gujaf-114	323	10	profitability	profitability	NOUN
gujaf-114	323	11	of	of	ADP
gujaf-114	323	12	non	non	ADJ
gujaf-114	323	13	-	-	ADJ
gujaf-114	323	14	life	life	ADJ
gujaf-114	323	15	insurance	insurance	NOUN
gujaf-114	323	16	companies	company	NOUN
gujaf-114	323	17	in	in	ADP
gujaf-114	323	18	turkey	turkey	PROPN
gujaf-114	323	19	.	.	PUNCT
gujaf-114	324	1	international	international	ADJ
gujaf-114	324	2	journal	journal	PROPN
gujaf-114	324	3	of	of	ADP
gujaf-114	324	4	financial	financial	ADJ
gujaf-114	324	5	studies,3	studies,3	NOUN
gujaf-114	324	6	,	,	PUNCT
gujaf-114	324	7	510	510	NUM
gujaf-114	324	8	-	-	SYM
gujaf-114	324	9	529	529	NUM
gujaf-114	324	10	.	.	PUNCT
gujaf-114	325	1	http://doi:10.3390	http://doi:10.3390	PROPN
gujaf-114	325	2	/	/	SYM
gujaf-114	325	3	ijfs3040510	ijfs3040510	PROPN
gujaf-114	325	4	kazeem	kazeem	NOUN
gujaf-114	325	5	,	,	PUNCT
gujaf-114	325	6	h.	h.	PROPN
gujaf-114	325	7	s.	s.	PROPN
gujaf-114	325	8	(	(	PUNCT
gujaf-114	325	9	2015	2015	NUM
gujaf-114	325	10	)	)	PUNCT
gujaf-114	325	11	.	.	PUNCT
gujaf-114	326	1	firm	firm	ADJ
gujaf-114	326	2	specific	specific	ADJ
gujaf-114	326	3	characteristics	characteristic	NOUN
gujaf-114	326	4	and	and	CCONJ
gujaf-114	326	5	financial	financial	ADJ
gujaf-114	326	6	performance	performance	NOUN
gujaf-114	326	7	of	of	ADP
gujaf-114	326	8	listed	list	VERB
gujaf-114	326	9	insurance	insurance	NOUN
gujaf-114	326	10	firms	firm	NOUN
gujaf-114	326	11	in	in	ADP
gujaf-114	326	12	nigeria	nigeria	PROPN
gujaf-114	326	13	.	.	PUNCT
gujaf-114	327	1	unpublished	unpublished	ADJ
gujaf-114	327	2	dissertation	dissertation	NOUN
gujaf-114	327	3	,	,	PUNCT
gujaf-114	327	4	submitted	submit	VERB
gujaf-114	327	5	to	to	ADP
gujaf-114	327	6	the	the	DET
gujaf-114	327	7	department	department	NOUN
gujaf-114	327	8	of	of	ADP
gujaf-114	327	9	accounting	accounting	NOUN
gujaf-114	327	10	,	,	PUNCT
gujaf-114	327	11	ahmadu	ahmadu	PROPN
gujaf-114	327	12	bello	bello	PROPN
gujaf-114	327	13	university	university	NOUN
gujaf-114	327	14	.	.	PUNCT
gujaf-114	328	1	http://dx.doi.org/10.35248/2472-114x.19.7.194	http://dx.doi.org/10.35248/2472-114x.19.7.194	X
gujaf-114	329	1	http://ssrn.com/abstract=586423	http://ssrn.com/abstract=586423	PRON
gujaf-114	329	2	https://www.um.edu.mt/library/oar/handle/123456789/29206	https://www.um.edu.mt/library/oar/handle/123456789/29206	NOUN
gujaf-114	329	3	https://doi.org/10.1080/09603100500387139	https://doi.org/10.1080/09603100500387139	NOUN
gujaf-114	329	4	http://doi.org/10.17261/pressacademia.2017.762	http://doi.org/10.17261/pressacademia.2017.762	NOUN
gujaf-114	329	5	https://www.questjournals.org/jrhss/papers/vol7-issue5/i0705014049.pdf	https://www.questjournals.org/jrhss/papers/vol7-issue5/i0705014049.pdf	PROPN
gujaf-114	329	6	https://www.questjournals.org/jrhss/papers/vol7-issue5/i0705014049.pdf	https://www.questjournals.org/jrhss/papers/vol7-issue5/i0705014049.pdf	PROPN
gujaf-114	329	7	11	11	NUM
gujaf-114	329	8	khan	khan	PROPN
gujaf-114	329	9	,	,	PUNCT
gujaf-114	329	10	m.	m.	PROPN
gujaf-114	329	11	k.	k.	PROPN
gujaf-114	329	12	,	,	PUNCT
gujaf-114	329	13	nouman	nouman	NOUN
gujaf-114	329	14	,	,	PUNCT
gujaf-114	329	15	m.	m.	NOUN
gujaf-114	329	16	,	,	PUNCT
gujaf-114	329	17	&	&	CCONJ
gujaf-114	329	18	imran	imran	PROPN
gujaf-114	329	19	,	,	PUNCT
gujaf-114	329	20	m.	m.	NOUN
gujaf-114	329	21	(	(	PUNCT
gujaf-114	329	22	2015	2015	NUM
gujaf-114	329	23	)	)	PUNCT
gujaf-114	329	24	.	.	PUNCT
gujaf-114	330	1	determinants	determinant	NOUN
gujaf-114	330	2	of	of	ADP
gujaf-114	330	3	financial	financial	ADJ
gujaf-114	330	4	performance	performance	NOUN
gujaf-114	330	5	of	of	ADP
gujaf-114	330	6	financial	financial	ADJ
gujaf-114	330	7	sectors	sector	NOUN
gujaf-114	330	8	(	(	PUNCT
gujaf-114	330	9	an	an	DET
gujaf-114	330	10	assessment	assessment	NOUN
gujaf-114	330	11	through	through	ADP
gujaf-114	330	12	economic	economic	ADJ
gujaf-114	330	13	value	value	NOUN
gujaf-114	330	14	added	add	VERB
gujaf-114	330	15	)	)	PUNCT
gujaf-114	330	16	.	.	PUNCT
gujaf-114	331	1	mpra	mpra	PROPN
gujaf-114	331	2	paper	paper	PROPN
gujaf-114	331	3	no	no	PROPN
gujaf-114	331	4	.	.	PROPN
gujaf-114	331	5	81659	81659	NUM
gujaf-114	331	6	.	.	PUNCT
gujaf-114	332	1	lamberg	lamberg	PROPN
gujaf-114	332	2	,	,	PUNCT
gujaf-114	332	3	s.	s.	PROPN
gujaf-114	332	4	&	&	CCONJ
gujaf-114	332	5	valming	valming	PROPN
gujaf-114	332	6	,	,	PUNCT
gujaf-114	332	7	s.	s.	PROPN
gujaf-114	332	8	(	(	PUNCT
gujaf-114	332	9	2009	2009	NUM
gujaf-114	332	10	)	)	PUNCT
gujaf-114	332	11	.	.	PUNCT
gujaf-114	333	1	impact	impact	NOUN
gujaf-114	333	2	of	of	ADP
gujaf-114	333	3	liquidity	liquidity	NOUN
gujaf-114	333	4	management	management	NOUN
gujaf-114	333	5	on	on	ADP
gujaf-114	333	6	profitability	profitability	NOUN
gujaf-114	333	7	:	:	PUNCT
gujaf-114	333	8	a	a	DET
gujaf-114	333	9	study	study	NOUN
gujaf-114	333	10	of	of	ADP
gujaf-114	333	11	the	the	DET
gujaf-114	333	12	adaptation	adaptation	NOUN
gujaf-114	333	13	of	of	ADP
gujaf-114	333	14	liquidity	liquidity	NOUN
gujaf-114	333	15	strategies	strategy	NOUN
gujaf-114	333	16	in	in	ADP
gujaf-114	333	17	a	a	DET
gujaf-114	333	18	financial	financial	ADJ
gujaf-114	333	19	crisis	crisis	NOUN
gujaf-114	333	20	.	.	PUNCT
gujaf-114	334	1	umea	umea	ADJ
gujaf-114	334	2	.	.	PUNCT
gujaf-114	335	1	umea	umea	ADJ
gujaf-114	335	2	school	school	NOUN
gujaf-114	335	3	of	of	ADP
gujaf-114	335	4	business	business	NOUN
gujaf-114	335	5	.	.	PUNCT
gujaf-114	336	1	mehari	mehari	PROPN
gujaf-114	336	2	,	,	PUNCT
gujaf-114	336	3	d	d	PROPN
gujaf-114	336	4	&	&	CCONJ
gujaf-114	336	5	aemiro	aemiro	PROPN
gujaf-114	336	6	,	,	PUNCT
gujaf-114	336	7	t.	t.	PROPN
gujaf-114	336	8	(	(	PUNCT
gujaf-114	336	9	2013	2013	NUM
gujaf-114	336	10	)	)	PUNCT
gujaf-114	336	11	.	.	PUNCT
gujaf-114	337	1	firm	firm	ADJ
gujaf-114	337	2	specific	specific	ADJ
gujaf-114	337	3	factors	factor	NOUN
gujaf-114	337	4	that	that	PRON
gujaf-114	337	5	determine	determine	VERB
gujaf-114	337	6	insurance	insurance	NOUN
gujaf-114	337	7	companies	company	NOUN
gujaf-114	337	8	’	’	PART
gujaf-114	337	9	performance	performance	NOUN
gujaf-114	337	10	in	in	ADP
gujaf-114	337	11	ethiopia	ethiopia	PROPN
gujaf-114	337	12	.	.	PUNCT
gujaf-114	338	1	european	european	ADJ
gujaf-114	338	2	scientific	scientific	ADJ
gujaf-114	338	3	journal	journal	NOUN
gujaf-114	338	4	,	,	PUNCT
gujaf-114	338	5	9(10	9(10	NUM
gujaf-114	338	6	)	)	PUNCT
gujaf-114	338	7	,	,	PUNCT
gujaf-114	338	8	245	245	NUM
gujaf-114	338	9	-	-	SYM
gujaf-114	338	10	255	255	NUM
gujaf-114	338	11	.	.	PUNCT
gujaf-114	339	1	https://doi.org/10.19044/esj.2013.v9n10p%25p	https://doi.org/10.19044/esj.2013.v9n10p%25p	PROPN
gujaf-114	339	2	mirza	mirza	PROPN
gujaf-114	339	3	,	,	PUNCT
gujaf-114	339	4	s.	s.	PROPN
gujaf-114	339	5	a.	a.	PROPN
gujaf-114	339	6	,	,	PUNCT
gujaf-114	339	7	&	&	CCONJ
gujaf-114	339	8	javed	javed	PROPN
gujaf-114	339	9	,	,	PUNCT
gujaf-114	339	10	a.	a.	NOUN
gujaf-114	339	11	(	(	PUNCT
gujaf-114	339	12	2013	2013	NUM
gujaf-114	339	13	)	)	PUNCT
gujaf-114	339	14	.	.	PUNCT
gujaf-114	340	1	determinants	determinant	NOUN
gujaf-114	340	2	of	of	ADP
gujaf-114	340	3	financial	financial	ADJ
gujaf-114	340	4	performance	performance	NOUN
gujaf-114	340	5	of	of	ADP
gujaf-114	340	6	a	a	DET
gujaf-114	340	7	firm	firm	NOUN
gujaf-114	340	8	:	:	PUNCT
gujaf-114	340	9	case	case	NOUN
gujaf-114	340	10	of	of	ADP
gujaf-114	340	11	pakistani	pakistani	ADJ
gujaf-114	340	12	stock	stock	NOUN
gujaf-114	340	13	market	market	NOUN
gujaf-114	340	14	.	.	PUNCT
gujaf-114	341	1	journal	journal	PROPN
gujaf-114	341	2	of	of	ADP
gujaf-114	341	3	economics	economic	NOUN
gujaf-114	341	4	and	and	CCONJ
gujaf-114	341	5	international	international	ADJ
gujaf-114	341	6	finance	finance	NOUN
gujaf-114	341	7	,	,	PUNCT
gujaf-114	341	8	5(2	5(2	NUM
gujaf-114	341	9	)	)	PUNCT
gujaf-114	341	10	,	,	PUNCT
gujaf-114	341	11	43	43	NUM
gujaf-114	341	12	-	-	SYM
gujaf-114	341	13	52	52	NUM
gujaf-114	341	14	.	.	PUNCT
gujaf-114	342	1	http://www.cademicjournals.org/journal/jeif/article-full-text-pdf/c229c2a27911	http://www.cademicjournals.org/journal/jeif/article-full-text-pdf/c229c2a27911	PROPN
gujaf-114	342	2	mitchell	mitchell	PROPN
gujaf-114	342	3	,	,	PUNCT
gujaf-114	342	4	r.	r.	PROPN
gujaf-114	342	5	k.	k.	PROPN
gujaf-114	342	6	,	,	PUNCT
gujaf-114	342	7	agle	agle	PROPN
gujaf-114	342	8	,	,	PUNCT
gujaf-114	342	9	b.	b.	PROPN
gujaf-114	342	10	r.	r.	PROPN
gujaf-114	342	11	,	,	PUNCT
gujaf-114	342	12	&	&	CCONJ
gujaf-114	342	13	wood	wood	PROPN
gujaf-114	342	14	,	,	PUNCT
gujaf-114	342	15	d.	d.	PROPN
gujaf-114	342	16	j.	j.	PROPN
gujaf-114	342	17	(	(	PUNCT
gujaf-114	342	18	1997	1997	NUM
gujaf-114	342	19	)	)	PUNCT
gujaf-114	342	20	.	.	PUNCT
gujaf-114	343	1	toward	toward	ADP
gujaf-114	343	2	a	a	DET
gujaf-114	343	3	theory	theory	NOUN
gujaf-114	343	4	of	of	ADP
gujaf-114	343	5	stakeholder	stakeholder	NOUN
gujaf-114	343	6	identification	identification	NOUN
gujaf-114	343	7	and	and	CCONJ
gujaf-114	343	8	salience	salience	NOUN
gujaf-114	343	9	:	:	PUNCT
gujaf-114	343	10	defining	define	VERB
gujaf-114	343	11	the	the	DET
gujaf-114	343	12	principle	principle	NOUN
gujaf-114	343	13	of	of	ADP
gujaf-114	343	14	who	who	PRON
gujaf-114	343	15	and	and	CCONJ
gujaf-114	343	16	what	what	PRON
gujaf-114	343	17	really	really	ADV
gujaf-114	343	18	counts	count	VERB
gujaf-114	343	19	.	.	PUNCT
gujaf-114	344	1	academy	academy	PROPN
gujaf-114	344	2	of	of	ADP
gujaf-114	344	3	management	management	PROPN
gujaf-114	344	4	review	review	PROPN
gujaf-114	344	5	,	,	PUNCT
gujaf-114	344	6	22(4	22(4	NUM
gujaf-114	344	7	)	)	PUNCT
gujaf-114	344	8	,	,	PUNCT
gujaf-114	344	9	853	853	NUM
gujaf-114	344	10	-	-	SYM
gujaf-114	344	11	886	886	NUM
gujaf-114	344	12	.	.	PUNCT
gujaf-114	345	1	moses	moses	PROPN
gujaf-114	345	2	,	,	PUNCT
gujaf-114	345	3	o.	o.	PROPN
gujaf-114	345	4	(	(	PUNCT
gujaf-114	345	5	2016	2016	NUM
gujaf-114	345	6	)	)	PUNCT
gujaf-114	345	7	.	.	PUNCT
gujaf-114	346	1	weak	weak	ADJ
gujaf-114	346	2	growth	growth	NOUN
gujaf-114	346	3	reflects	reflect	VERB
gujaf-114	346	4	structural	structural	ADJ
gujaf-114	346	5	economic	economic	ADJ
gujaf-114	346	6	imbalances	imbalance	NOUN
gujaf-114	346	7	.	.	PUNCT
gujaf-114	347	1	pan	pan	PROPN
gujaf-114	347	2	african	african	PROPN
gujaf-114	347	3	capital	capital	PROPN
gujaf-114	347	4	plc	plc	PROPN
gujaf-114	347	5	.	.	PUNCT
gujaf-114	348	1	pac	pac	PROPN
gujaf-114	348	2	research	research	PROPN
gujaf-114	348	3	.	.	PUNCT
gujaf-114	349	1	retrieved	retrieve	VERB
gujaf-114	349	2	from	from	ADP
gujaf-114	349	3	www.panafricancapitalplc.com	www.panafricancapitalplc.com	PROPN
gujaf-114	349	4	.	.	PUNCT
gujaf-114	350	1	assessed	assess	VERB
gujaf-114	350	2	on	on	ADP
gujaf-114	350	3	11	11	NUM
gujaf-114	350	4	august	august	PROPN
gujaf-114	350	5	,	,	PUNCT
gujaf-114	350	6	2021	2021	NUM
gujaf-114	350	7	.	.	PUNCT
gujaf-114	351	1	mootian	mootian	PROPN
gujaf-114	351	2	,	,	PUNCT
gujaf-114	351	3	a.	a.	PROPN
gujaf-114	351	4	w.	w.	PROPN
gujaf-114	351	5	&	&	CCONJ
gujaf-114	351	6	mukoma	mukoma	PROPN
gujaf-114	351	7	,	,	PUNCT
gujaf-114	351	8	k.f	k.f	PROPN
gujaf-114	351	9	.	.	PROPN
gujaf-114	351	10	(	(	PUNCT
gujaf-114	351	11	2020	2020	NUM
gujaf-114	351	12	)	)	PUNCT
gujaf-114	351	13	.	.	PUNCT
gujaf-114	352	1	firm	firm	ADJ
gujaf-114	352	2	specific	specific	ADJ
gujaf-114	352	3	factors	factor	NOUN
gujaf-114	352	4	and	and	CCONJ
gujaf-114	352	5	financial	financial	ADJ
gujaf-114	352	6	performance	performance	NOUN
gujaf-114	352	7	of	of	ADP
gujaf-114	352	8	real	real	ADJ
gujaf-114	352	9	estate	estate	NOUN
gujaf-114	352	10	firms	firm	NOUN
gujaf-114	352	11	listed	list	VERB
gujaf-114	352	12	at	at	ADP
gujaf-114	352	13	the	the	DET
gujaf-114	352	14	nairobi	nairobi	PROPN
gujaf-114	352	15	securities	securities	PROPN
gujaf-114	352	16	exchange	exchange	PROPN
gujaf-114	352	17	in	in	ADP
gujaf-114	352	18	kenya	kenya	PROPN
gujaf-114	352	19	.	.	PUNCT
gujaf-114	353	1	research	research	NOUN
gujaf-114	353	2	journal	journal	PROPN
gujaf-114	353	3	of	of	ADP
gujaf-114	353	4	finance	finance	NOUN
gujaf-114	353	5	and	and	CCONJ
gujaf-114	353	6	accounting	accounting	NOUN
gujaf-114	353	7	,	,	PUNCT
gujaf-114	353	8	11(14	11(14	NUM
gujaf-114	353	9	)	)	PUNCT
gujaf-114	353	10	,	,	PUNCT
gujaf-114	353	11	164	164	NUM
gujaf-114	353	12	-	-	SYM
gujaf-114	353	13	178	178	NUM
gujaf-114	353	14	.	.	PUNCT
gujaf-114	354	1	http://doi.org/10.7176/rjfa/1114-18	http://doi.org/10.7176/rjfa/1114-18	NUM
gujaf-114	354	2	muema	muema	NOUN
gujaf-114	354	3	,	,	PUNCT
gujaf-114	354	4	f.	f.	PROPN
gujaf-114	354	5	m.	m.	PROPN
gujaf-114	354	6	&	&	CCONJ
gujaf-114	354	7	abdul	abdul	PROPN
gujaf-114	354	8	,	,	PUNCT
gujaf-114	354	9	f.	f.	PROPN
gujaf-114	354	10	(	(	PUNCT
gujaf-114	354	11	2021	2021	NUM
gujaf-114	354	12	)	)	PUNCT
gujaf-114	354	13	.	.	PUNCT
gujaf-114	355	1	firm	firm	ADJ
gujaf-114	355	2	characteristics	characteristic	NOUN
gujaf-114	355	3	and	and	CCONJ
gujaf-114	355	4	financial	financial	ADJ
gujaf-114	355	5	performance	performance	NOUN
gujaf-114	355	6	of	of	ADP
gujaf-114	355	7	commercial	commercial	ADJ
gujaf-114	355	8	banks	bank	NOUN
gujaf-114	355	9	listed	list	VERB
gujaf-114	355	10	on	on	ADP
gujaf-114	355	11	the	the	DET
gujaf-114	355	12	nairobi	nairobi	PROPN
gujaf-114	355	13	securities	securities	PROPN
gujaf-114	355	14	exchange	exchange	PROPN
gujaf-114	355	15	.	.	PUNCT
gujaf-114	356	1	journal	journal	PROPN
gujaf-114	356	2	of	of	ADP
gujaf-114	356	3	economics	economic	NOUN
gujaf-114	356	4	and	and	CCONJ
gujaf-114	356	5	finance	finance	NOUN
gujaf-114	356	6	,	,	PUNCT
gujaf-114	356	7	12(3	12(3	NUM
gujaf-114	356	8	)	)	PUNCT
gujaf-114	356	9	,	,	PUNCT
gujaf-114	356	10	01	01	NUM
gujaf-114	356	11	-	-	SYM
gujaf-114	356	12	13	13	NUM
gujaf-114	356	13	.	.	PUNCT
gujaf-114	357	1	muhammed	muhamme	VERB
gujaf-114	357	2	,	,	PUNCT
gujaf-114	357	3	a.	a.	PROPN
gujaf-114	357	4	s.	s.	PROPN
gujaf-114	357	5	(	(	PUNCT
gujaf-114	357	6	2018	2018	NUM
gujaf-114	357	7	)	)	PUNCT
gujaf-114	357	8	.	.	PUNCT
gujaf-114	358	1	determinants	determinant	NOUN
gujaf-114	358	2	of	of	ADP
gujaf-114	358	3	financial	financial	ADJ
gujaf-114	358	4	performance	performance	NOUN
gujaf-114	358	5	of	of	ADP
gujaf-114	358	6	private	private	ADJ
gujaf-114	358	7	commercial	commercial	ADJ
gujaf-114	358	8	banks	bank	NOUN
gujaf-114	358	9	in	in	ADP
gujaf-114	358	10	ethiopia	ethiopia	PROPN
gujaf-114	358	11	:	:	PUNCT
gujaf-114	358	12	bank	bank	NOUN
gujaf-114	358	13	specific	specific	ADJ
gujaf-114	358	14	factors	factor	NOUN
gujaf-114	358	15	analysis	analysis	NOUN
gujaf-114	358	16	.	.	PUNCT
gujaf-114	359	1	global	global	ADJ
gujaf-114	359	2	journal	journal	PROPN
gujaf-114	359	3	of	of	ADP
gujaf-114	359	4	management	management	NOUN
gujaf-114	359	5	and	and	CCONJ
gujaf-114	359	6	business	business	NOUN
gujaf-114	359	7	research	research	NOUN
gujaf-114	359	8	,	,	PUNCT
gujaf-114	359	9	18(3	18(3	NUM
gujaf-114	359	10	)	)	PUNCT
gujaf-114	359	11	,	,	PUNCT
gujaf-114	359	12	54	54	NUM
gujaf-114	359	13	-	-	SYM
gujaf-114	359	14	67	67	NUM
gujaf-114	359	15	.	.	PUNCT
gujaf-114	360	1	mwebia	mwebia	PROPN
gujaf-114	360	2	,	,	PUNCT
gujaf-114	360	3	r.	r.	PROPN
gujaf-114	360	4	k.	k.	PROPN
gujaf-114	360	5	(	(	PUNCT
gujaf-114	360	6	2017	2017	NUM
gujaf-114	360	7	)	)	PUNCT
gujaf-114	360	8	.	.	PUNCT
gujaf-114	361	1	effect	effect	NOUN
gujaf-114	361	2	of	of	ADP
gujaf-114	361	3	selected	select	VERB
gujaf-114	361	4	firm	firm	ADJ
gujaf-114	361	5	characteristics	characteristic	NOUN
gujaf-114	361	6	on	on	ADP
gujaf-114	361	7	financial	financial	ADJ
gujaf-114	361	8	performance	performance	NOUN
gujaf-114	361	9	of	of	ADP
gujaf-114	361	10	firms	firm	NOUN
gujaf-114	361	11	listed	list	VERB
gujaf-114	361	12	in	in	ADP
gujaf-114	361	13	the	the	DET
gujaf-114	361	14	nairobi	nairobi	PROPN
gujaf-114	361	15	securities	securities	PROPN
gujaf-114	361	16	exchange	exchange	PROPN
gujaf-114	361	17	.	.	PUNCT
gujaf-114	362	1	an	an	DET
gujaf-114	362	2	unpublished	unpublished	ADJ
gujaf-114	362	3	master	master	NOUN
gujaf-114	362	4	’s	’s	PART
gujaf-114	362	5	thesis	thesis	NOUN
gujaf-114	362	6	submitted	submit	VERB
gujaf-114	362	7	to	to	ADP
gujaf-114	362	8	the	the	DET
gujaf-114	362	9	school	school	NOUN
gujaf-114	362	10	of	of	ADP
gujaf-114	362	11	business	business	NOUN
gujaf-114	362	12	,	,	PUNCT
gujaf-114	362	13	university	university	PROPN
gujaf-114	362	14	of	of	ADP
gujaf-114	362	15	nairobi	nairobi	PROPN
gujaf-114	362	16	,	,	PUNCT
gujaf-114	362	17	nairobi	nairobi	PROPN
gujaf-114	362	18	,	,	PUNCT
gujaf-114	362	19	kenya	kenya	PROPN
gujaf-114	362	20	.	.	PUNCT
gujaf-114	363	1	nigerian	nigerian	ADJ
gujaf-114	363	2	stock	stock	PROPN
gujaf-114	363	3	exchange	exchange	PROPN
gujaf-114	363	4	(	(	PUNCT
gujaf-114	363	5	2020	2020	NUM
gujaf-114	363	6	)	)	PUNCT
gujaf-114	363	7	.	.	PUNCT
gujaf-114	364	1	daily	daily	ADJ
gujaf-114	364	2	official	official	ADJ
gujaf-114	364	3	list	list	NOUN
gujaf-114	364	4	for	for	ADP
gujaf-114	364	5	equities	equity	NOUN
gujaf-114	364	6	.	.	PUNCT
gujaf-114	365	1	assessed	assess	VERB
gujaf-114	365	2	on	on	ADP
gujaf-114	365	3	10	10	NUM
gujaf-114	365	4	august	august	PROPN
gujaf-114	365	5	,	,	PUNCT
gujaf-114	365	6	2021	2021	NUM
gujaf-114	365	7	.	.	PUNCT
gujaf-114	366	1	ochuko	ochuko	PROPN
gujaf-114	366	2	,	,	PUNCT
gujaf-114	366	3	e.	e.	PROPN
gujaf-114	366	4	b.	b.	PROPN
gujaf-114	366	5	(	(	PUNCT
gujaf-114	366	6	2016	2016	NUM
gujaf-114	366	7	)	)	PUNCT
gujaf-114	366	8	.	.	PUNCT
gujaf-114	367	1	firm	firm	ADJ
gujaf-114	367	2	size	size	NOUN
gujaf-114	367	3	and	and	CCONJ
gujaf-114	367	4	firm	firm	NOUN
gujaf-114	367	5	’s	’s	PART
gujaf-114	367	6	performance	performance	NOUN
gujaf-114	367	7	:	:	PUNCT
gujaf-114	367	8	evidence	evidence	NOUN
gujaf-114	367	9	from	from	ADP
gujaf-114	367	10	non	non	ADJ
gujaf-114	367	11	-	-	ADJ
gujaf-114	367	12	financial	financial	ADJ
gujaf-114	367	13	service	service	NOUN
gujaf-114	367	14	industries	industry	NOUN
gujaf-114	367	15	in	in	ADP
gujaf-114	367	16	nigeria	nigeria	PROPN
gujaf-114	367	17	.	.	PUNCT
gujaf-114	368	1	ilorin	ilorin	PROPN
gujaf-114	368	2	journal	journal	PROPN
gujaf-114	368	3	of	of	ADP
gujaf-114	368	4	management	management	NOUN
gujaf-114	368	5	sciences	science	NOUN
gujaf-114	368	6	,	,	PUNCT
gujaf-114	368	7	3(1	3(1	NUM
gujaf-114	368	8	)	)	PUNCT
gujaf-114	368	9	,	,	PUNCT
gujaf-114	368	10	1	1	NUM
gujaf-114	368	11	-	-	SYM
gujaf-114	368	12	17	17	NUM
gujaf-114	368	13	.	.	PUNCT
gujaf-114	369	1	odalo	odalo	PROPN
gujaf-114	369	2	,	,	PUNCT
gujaf-114	369	3	s.k	s.k	PROPN
gujaf-114	369	4	.	.	PROPN
gujaf-114	369	5	,	,	PUNCT
gujaf-114	369	6	achoki	achoki	PROPN
gujaf-114	369	7	,	,	PUNCT
gujaf-114	369	8	g.	g.	PROPN
gujaf-114	369	9	&	&	CCONJ
gujaf-114	369	10	njuguna	njuguna	PROPN
gujaf-114	369	11	,	,	PUNCT
gujaf-114	369	12	a.	a.	NOUN
gujaf-114	369	13	(	(	PUNCT
gujaf-114	369	14	2016	2016	NUM
gujaf-114	369	15	)	)	PUNCT
gujaf-114	369	16	.	.	PUNCT
gujaf-114	370	1	relating	relate	VERB
gujaf-114	370	2	company	company	NOUN
gujaf-114	370	3	size	size	NOUN
gujaf-114	370	4	and	and	CCONJ
gujaf-114	370	5	financial	financial	ADJ
gujaf-114	370	6	performance	performance	NOUN
gujaf-114	370	7	in	in	ADP
gujaf-114	370	8	agricultural	agricultural	ADJ
gujaf-114	370	9	firms	firm	NOUN
gujaf-114	370	10	listed	list	VERB
gujaf-114	370	11	in	in	ADP
gujaf-114	370	12	the	the	DET
gujaf-114	370	13	nairobi	nairobi	PROPN
gujaf-114	370	14	securities	securities	PROPN
gujaf-114	370	15	exchange	exchange	PROPN
gujaf-114	370	16	in	in	ADP
gujaf-114	370	17	kenya	kenya	PROPN
gujaf-114	370	18	.	.	PUNCT
gujaf-114	371	1	international	international	ADJ
gujaf-114	371	2	journal	journal	PROPN
gujaf-114	371	3	of	of	ADP
gujaf-114	371	4	economics	economic	NOUN
gujaf-114	371	5	and	and	CCONJ
gujaf-114	371	6	finance,8(9),34	finance,8(9),34	VERB
gujaf-114	371	7	-	-	PUNCT
gujaf-114	371	8	40	40	NUM
gujaf-114	371	9	:	:	PUNCT
gujaf-114	371	10	http://dx.doi.org/10.5539/ijef.v8n9p34	http://dx.doi.org/10.5539/ijef.v8n9p34	PROPN
gujaf-114	371	11	okwoli	okwoli	NOUN
gujaf-114	371	12	,	,	PUNCT
gujaf-114	371	13	a.a	a.a	PROPN
gujaf-114	371	14	.	.	PROPN
gujaf-114	371	15	&	&	CCONJ
gujaf-114	371	16	kpelai	kpelai	PROPN
gujaf-114	371	17	,	,	PUNCT
gujaf-114	371	18	s.t	s.t	PROPN
gujaf-114	371	19	.	.	PROPN
gujaf-114	371	20	(	(	PUNCT
gujaf-114	371	21	2006	2006	NUM
gujaf-114	371	22	)	)	PUNCT
gujaf-114	371	23	.	.	PUNCT
gujaf-114	372	1	introduction	introduction	NOUN
gujaf-114	372	2	to	to	ADP
gujaf-114	372	3	managerial	managerial	ADJ
gujaf-114	372	4	finance.tomma	finance.tomma	PROPN
gujaf-114	372	5	press	press	NOUN
gujaf-114	372	6	.	.	PUNCT
gujaf-114	373	1	ozkan	ozkan	PROPN
gujaf-114	373	2	,	,	PUNCT
gujaf-114	373	3	a.	a.	NOUN
gujaf-114	373	4	(	(	PUNCT
gujaf-114	373	5	2002	2002	NUM
gujaf-114	373	6	)	)	PUNCT
gujaf-114	373	7	.	.	PUNCT
gujaf-114	374	1	the	the	DET
gujaf-114	374	2	determinants	determinant	NOUN
gujaf-114	374	3	of	of	ADP
gujaf-114	374	4	corporate	corporate	ADJ
gujaf-114	374	5	debt	debt	NOUN
gujaf-114	374	6	maturity	maturity	NOUN
gujaf-114	374	7	:	:	PUNCT
gujaf-114	374	8	evidence	evidence	NOUN
gujaf-114	374	9	from	from	ADP
gujaf-114	374	10	uk	uk	PROPN
gujaf-114	374	11	firms	firm	NOUN
gujaf-114	374	12	,	,	PUNCT
gujaf-114	374	13	applied	apply	VERB
gujaf-114	374	14	financial	financial	ADJ
gujaf-114	374	15	economics	economic	NOUN
gujaf-114	374	16	,	,	PUNCT
gujaf-114	374	17	12	12	NUM
gujaf-114	374	18	,	,	PUNCT
gujaf-114	374	19	19	19	NUM
gujaf-114	374	20	-	-	SYM
gujaf-114	374	21	24	24	NUM
gujaf-114	374	22	.	.	PUNCT
gujaf-114	375	1	https://doi.org/10.1080/09603100110102691	https://doi.org/10.1080/09603100110102691	X
gujaf-114	375	2	pathirawasam	pathirawasam	ADJ
gujaf-114	375	3	,	,	PUNCT
gujaf-114	375	4	c.	c.	PROPN
gujaf-114	375	5	,	,	PUNCT
gujaf-114	375	6	&	&	CCONJ
gujaf-114	375	7	adriana	adriana	PROPN
gujaf-114	375	8	,	,	PUNCT
gujaf-114	375	9	k.	k.	PROPN
gujaf-114	375	10	(	(	PUNCT
gujaf-114	375	11	2013	2013	NUM
gujaf-114	375	12	)	)	PUNCT
gujaf-114	375	13	.	.	PUNCT
gujaf-114	376	1	firm	firm	ADJ
gujaf-114	376	2	-	-	PUNCT
gujaf-114	376	3	specific	specific	ADJ
gujaf-114	376	4	factors	factor	NOUN
gujaf-114	376	5	and	and	CCONJ
gujaf-114	376	6	financial	financial	ADJ
gujaf-114	376	7	performance	performance	NOUN
gujaf-114	376	8	of	of	ADP
gujaf-114	376	9	firms	firm	NOUN
gujaf-114	376	10	in	in	ADP
gujaf-114	376	11	the	the	DET
gujaf-114	376	12	czech	czech	PROPN
gujaf-114	376	13	republic	republic	NOUN
gujaf-114	376	14	.	.	PUNCT
gujaf-114	377	1	agriculturae	agriculturae	PROPN
gujaf-114	377	2	et	et	PROPN
gujaf-114	377	3	silviculturae	silviculturae	PROPN
gujaf-114	377	4	mendeliane	mendeliane	PROPN
gujaf-114	377	5	brunensis	brunensis	PROPN
gujaf-114	377	6	,	,	PUNCT
gujaf-114	377	7	2	2	NUM
gujaf-114	377	8	,	,	PUNCT
gujaf-114	377	9	2183	2183	NUM
gujaf-114	377	10	-	-	SYM
gujaf-114	377	11	2190	2190	NUM
gujaf-114	377	12	.	.	PUNCT
gujaf-114	378	1	salehi	salehi	NOUN
gujaf-114	378	2	,	,	PUNCT
gujaf-114	378	3	m.	m.	NOUN
gujaf-114	378	4	,	,	PUNCT
gujaf-114	378	5	&	&	CCONJ
gujaf-114	378	6	biglar	biglar	ADJ
gujaf-114	378	7	,	,	PUNCT
gujaf-114	378	8	k.	k.	PROPN
gujaf-114	378	9	(	(	PUNCT
gujaf-114	378	10	2009	2009	NUM
gujaf-114	378	11	)	)	PUNCT
gujaf-114	378	12	.	.	PUNCT
gujaf-114	379	1	study	study	NOUN
gujaf-114	379	2	of	of	ADP
gujaf-114	379	3	the	the	DET
gujaf-114	379	4	relationship	relationship	NOUN
gujaf-114	379	5	between	between	ADP
gujaf-114	379	6	capital	capital	NOUN
gujaf-114	379	7	structure	structure	NOUN
gujaf-114	379	8	measures	measure	NOUN
gujaf-114	379	9	and	and	CCONJ
gujaf-114	379	10	performance	performance	NOUN
gujaf-114	379	11	:	:	PUNCT
gujaf-114	379	12	evidence	evidence	NOUN
gujaf-114	379	13	from	from	ADP
gujaf-114	379	14	iran	iran	PROPN
gujaf-114	379	15	.	.	PUNCT
gujaf-114	380	1	international	international	ADJ
gujaf-114	380	2	journal	journal	PROPN
gujaf-114	380	3	of	of	ADP
gujaf-114	380	4	business	business	NOUN
gujaf-114	380	5	and	and	CCONJ
gujaf-114	380	6	management	management	NOUN
gujaf-114	380	7	,	,	PUNCT
gujaf-114	380	8	4(1	4(1	NOUN
gujaf-114	380	9	)	)	PUNCT
gujaf-114	380	10	,	,	PUNCT
gujaf-114	380	11	97	97	NUM
gujaf-114	380	12	-	-	SYM
gujaf-114	380	13	103	103	NUM
gujaf-114	380	14	.	.	PUNCT
gujaf-114	381	1	http://www.cademicjournals.org/journal/jeif/article-full-text-pdf/c229c2a27911	http://www.cademicjournals.org/journal/jeif/article-full-text-pdf/c229c2a27911	INTJ
gujaf-114	381	2	http://www.panafricancapitalplc.com/	http://www.panafricancapitalplc.com/	NOUN
gujaf-114	381	3	http://dx.doi.org/10.5539/ijef.v8n9p34	http://dx.doi.org/10.5539/ijef.v8n9p34	PROPN
gujaf-114	381	4	https://doi.org/10.1080/09603100110102691	https://doi.org/10.1080/09603100110102691	PROPN
gujaf-114	381	5	12	12	NUM
gujaf-114	381	6	sayedi	sayedi	PROPN
gujaf-114	381	7	,	,	PUNCT
gujaf-114	381	8	b.	b.	PROPN
gujaf-114	381	9	&	&	CCONJ
gujaf-114	381	10	ghazali	ghazali	PROPN
gujaf-114	381	11	,	,	PUNCT
gujaf-114	381	12	m.z	m.z	PROPN
gujaf-114	381	13	.	.	PUNCT
gujaf-114	381	14	(	(	PUNCT
gujaf-114	381	15	2017	2017	NUM
gujaf-114	381	16	)	)	PUNCT
gujaf-114	381	17	.	.	PUNCT
gujaf-114	382	1	the	the	DET
gujaf-114	382	2	impact	impact	NOUN
gujaf-114	382	3	of	of	ADP
gujaf-114	382	4	microeconomic	microeconomic	ADJ
gujaf-114	382	5	variables	variable	NOUN
gujaf-114	382	6	on	on	ADP
gujaf-114	382	7	stock	stock	NOUN
gujaf-114	382	8	return	return	NOUN
gujaf-114	382	9	by	by	ADP
gujaf-114	382	10	moderating	moderate	VERB
gujaf-114	382	11	of	of	ADP
gujaf-114	382	12	money	money	NOUN
gujaf-114	382	13	supply	supply	NOUN
gujaf-114	382	14	.	.	PUNCT
gujaf-114	383	1	asian	asian	ADJ
gujaf-114	383	2	social	social	ADJ
gujaf-114	383	3	science	science	NOUN
gujaf-114	383	4	,	,	PUNCT
gujaf-114	383	5	13(12),191	13(12),191	NUM
gujaf-114	383	6	-	-	SYM
gujaf-114	383	7	200	200	NUM
gujaf-114	383	8	.	.	PUNCT
gujaf-114	384	1	https://doi.org/10.5539/ass.v13n12p191	https://doi.org/10.5539/ass.v13n12p191	PROPN
gujaf-114	384	2	serife	serife	NOUN
gujaf-114	384	3	,	,	PUNCT
gujaf-114	384	4	o.	o.	PROPN
gujaf-114	384	5	,	,	PUNCT
gujaf-114	384	6	&	&	CCONJ
gujaf-114	384	7	ugur	ugur	PROPN
gujaf-114	384	8	,	,	PUNCT
gujaf-114	384	9	e.	e.	PROPN
gujaf-114	384	10	(	(	PUNCT
gujaf-114	384	11	2012	2012	NUM
gujaf-114	384	12	)	)	PUNCT
gujaf-114	384	13	.	.	PUNCT
gujaf-114	385	1	internal	internal	ADJ
gujaf-114	385	2	determinants	determinant	NOUN
gujaf-114	385	3	of	of	ADP
gujaf-114	385	4	the	the	DET
gujaf-114	385	5	stock	stock	NOUN
gujaf-114	385	6	price	price	NOUN
gujaf-114	385	7	movements	movement	NOUN
gujaf-114	385	8	on	on	ADP
gujaf-114	385	9	sector	sector	NOUN
gujaf-114	385	10	basis	basis	NOUN
gujaf-114	385	11	.	.	PUNCT
gujaf-114	386	1	international	international	ADJ
gujaf-114	386	2	research	research	PROPN
gujaf-114	386	3	journal	journal	NOUN
gujaf-114	386	4	of	of	ADP
gujaf-114	386	5	finance	finance	NOUN
gujaf-114	386	6	and	and	CCONJ
gujaf-114	386	7	economics	economic	NOUN
gujaf-114	386	8	,	,	PUNCT
gujaf-114	386	9	9(2	9(2	NUM
gujaf-114	386	10	)	)	PUNCT
gujaf-114	386	11	,	,	PUNCT
gujaf-114	386	12	110	110	NUM
gujaf-114	386	13	-	-	SYM
gujaf-114	386	14	117	117	NUM
gujaf-114	386	15	.	.	PUNCT
gujaf-114	387	1	spence	spence	NOUN
gujaf-114	387	2	,	,	PUNCT
gujaf-114	387	3	m.	m.	NOUN
gujaf-114	387	4	(	(	PUNCT
gujaf-114	387	5	1973	1973	NUM
gujaf-114	387	6	)	)	PUNCT
gujaf-114	387	7	.	.	PUNCT
gujaf-114	388	1	job	job	NOUN
gujaf-114	388	2	marketing	marketing	NOUN
gujaf-114	388	3	signaling	signal	VERB
gujaf-114	388	4	.	.	PUNCT
gujaf-114	389	1	the	the	DET
gujaf-114	389	2	quarterly	quarterly	ADJ
gujaf-114	389	3	journal	journal	NOUN
gujaf-114	389	4	of	of	ADP
gujaf-114	389	5	economics	economic	NOUN
gujaf-114	389	6	,	,	PUNCT
gujaf-114	389	7	87(3	87(3	NOUN
gujaf-114	389	8	)	)	PUNCT
gujaf-114	389	9	,	,	PUNCT
gujaf-114	389	10	335	335	NUM
gujaf-114	389	11	-	-	SYM
gujaf-114	389	12	374	374	NUM
gujaf-114	389	13	.	.	PUNCT
gujaf-114	390	1	srinivasan	srinivasan	NOUN
gujaf-114	390	2	,	,	PUNCT
gujaf-114	390	3	n.	n.	PROPN
gujaf-114	390	4	p.	p.	PROPN
gujaf-114	390	5	,	,	PUNCT
gujaf-114	390	6	&	&	CCONJ
gujaf-114	390	7	murugan	murugan	PROPN
gujaf-114	390	8	,	,	PUNCT
gujaf-114	390	9	s.	s.	PROPN
gujaf-114	390	10	(	(	PUNCT
gujaf-114	390	11	2011	2011	NUM
gujaf-114	390	12	)	)	PUNCT
gujaf-114	390	13	.	.	PUNCT
gujaf-114	391	1	financial	financial	ADJ
gujaf-114	391	2	management	management	NOUN
gujaf-114	391	3	(	(	PUNCT
gujaf-114	391	4	second	second	ADJ
gujaf-114	391	5	edition	edition	NOUN
gujaf-114	391	6	)	)	PUNCT
gujaf-114	391	7	.	.	PUNCT
gujaf-114	392	1	vrinda	vrinda	PROPN
gujaf-114	392	2	publications	publication	NOUN
gujaf-114	392	3	.	.	PUNCT
gujaf-114	393	1	stainer	stainer	PROPN
gujaf-114	393	2	,	,	PUNCT
gujaf-114	393	3	l.	l.	PROPN
gujaf-114	393	4	(	(	PUNCT
gujaf-114	393	5	2006	2006	NUM
gujaf-114	393	6	)	)	PUNCT
gujaf-114	393	7	.	.	PUNCT
gujaf-114	394	1	performance	performance	NOUN
gujaf-114	394	2	management	management	NOUN
gujaf-114	394	3	and	and	CCONJ
gujaf-114	394	4	corporate	corporate	ADJ
gujaf-114	394	5	social	social	ADJ
gujaf-114	394	6	responsibility	responsibility	NOUN
gujaf-114	394	7	.	.	PUNCT
gujaf-114	395	1	the	the	DET
gujaf-114	395	2	strategic	strategic	ADJ
gujaf-114	395	3	connection	connection	NOUN
gujaf-114	395	4	,	,	PUNCT
gujaf-114	395	5	strategic	strategic	ADJ
gujaf-114	395	6	change	change	NOUN
gujaf-114	395	7	,	,	PUNCT
gujaf-114	395	8	15(5	15(5	NUM
gujaf-114	395	9	)	)	PUNCT
gujaf-114	395	10	,	,	PUNCT
gujaf-114	395	11	253	253	NUM
gujaf-114	395	12	-	-	SYM
gujaf-114	395	13	264	264	NUM
gujaf-114	395	14	.	.	PUNCT
gujaf-114	396	1	tripathi	tripathi	PROPN
gujaf-114	396	2	,	,	PUNCT
gujaf-114	396	3	v.	v.	PROPN
gujaf-114	396	4	,	,	PUNCT
gujaf-114	396	5	&	&	CCONJ
gujaf-114	396	6	seth	seth	PROPN
gujaf-114	396	7	,	,	PUNCT
gujaf-114	396	8	r.	r.	PROPN
gujaf-114	396	9	(	(	PUNCT
gujaf-114	396	10	2014	2014	NUM
gujaf-114	396	11	)	)	PUNCT
gujaf-114	396	12	.	.	PUNCT
gujaf-114	397	1	stock	stock	NOUN
gujaf-114	397	2	market	market	NOUN
gujaf-114	397	3	performance	performance	NOUN
gujaf-114	397	4	and	and	CCONJ
gujaf-114	397	5	macroeconomic	macroeconomic	ADJ
gujaf-114	397	6	factors	factor	NOUN
gujaf-114	397	7	the	the	DET
gujaf-114	397	8	study	study	NOUN
gujaf-114	397	9	of	of	ADP
gujaf-114	397	10	indian	indian	ADJ
gujaf-114	397	11	equity	equity	NOUN
gujaf-114	397	12	market	market	NOUN
gujaf-114	397	13	.	.	PUNCT
gujaf-114	398	1	global	global	ADJ
gujaf-114	398	2	business	business	PROPN
gujaf-114	398	3	review	review	PROPN
gujaf-114	398	4	,	,	PUNCT
gujaf-114	398	5	15(2	15(2	NUM
gujaf-114	398	6	)	)	PUNCT
gujaf-114	398	7	,	,	PUNCT
gujaf-114	398	8	291	291	NUM
gujaf-114	398	9	-	-	SYM
gujaf-114	398	10	316	316	NUM
gujaf-114	398	11	.	.	PUNCT
gujaf-114	399	1	yana	yana	PROPN
gujaf-114	399	2	,	,	PUNCT
gujaf-114	399	3	s.	s.	PROPN
gujaf-114	399	4	(	(	PUNCT
gujaf-114	399	5	2010	2010	NUM
gujaf-114	399	6	)	)	PUNCT
gujaf-114	399	7	.	.	PUNCT
gujaf-114	400	1	factors	factor	NOUN
gujaf-114	400	2	that	that	PRON
gujaf-114	400	3	determine	determine	VERB
gujaf-114	400	4	firm	firm	ADJ
gujaf-114	400	5	performance	performance	NOUN
gujaf-114	400	6	of	of	ADP
gujaf-114	400	7	new	new	PROPN
gujaf-114	400	8	zealand	zealand	PROPN
gujaf-114	400	9	listed	list	VERB
gujaf-114	400	10	companies	company	NOUN
gujaf-114	400	11	.	.	PUNCT
gujaf-114	401	1	unpublished	unpublished	PROPN
gujaf-114	401	2	m.sc	m.sc	PROPN
gujaf-114	401	3	.	.	PUNCT
gujaf-114	401	4	dissertation	dissertation	NOUN
gujaf-114	401	5	submitted	submit	VERB
gujaf-114	401	6	to	to	ADP
gujaf-114	401	7	the	the	DET
gujaf-114	401	8	school	school	NOUN
gujaf-114	401	9	of	of	ADP
gujaf-114	401	10	business	business	NOUN
gujaf-114	401	11	,	,	PUNCT
gujaf-114	401	12	auckland	auckland	PROPN
gujaf-114	401	13	university	university	PROPN
gujaf-114	401	14	of	of	ADP
gujaf-114	401	15	technology	technology	NOUN
gujaf-114	401	16	,	,	PUNCT
gujaf-114	401	17	new	new	PROPN
gujaf-114	401	18	zealand	zealand	PROPN
gujaf-114	401	19	.	.	PUNCT
gujaf-114	402	1	yuqi	yuqi	PROPN
gujaf-114	402	2	,	,	PUNCT
gujaf-114	402	3	l.	l.	PROPN
gujaf-114	402	4	(	(	PUNCT
gujaf-114	402	5	2007	2007	NUM
gujaf-114	402	6	)	)	PUNCT
gujaf-114	402	7	.	.	PUNCT
gujaf-114	403	1	determinants	determinant	NOUN
gujaf-114	403	2	of	of	ADP
gujaf-114	403	3	banks	bank	NOUN
gujaf-114	403	4	'	'	PART
gujaf-114	403	5	profitability	profitability	NOUN
gujaf-114	403	6	and	and	CCONJ
gujaf-114	403	7	its	its	PRON
gujaf-114	403	8	implication	implication	NOUN
gujaf-114	403	9	on	on	ADP
gujaf-114	403	10	risk	risk	NOUN
gujaf-114	403	11	management	management	NOUN
gujaf-114	403	12	practices	practice	NOUN
gujaf-114	403	13	:	:	PUNCT
gujaf-114	403	14	panel	panel	NOUN
gujaf-114	403	15	evidence	evidence	NOUN
gujaf-114	403	16	from	from	ADP
gujaf-114	403	17	the	the	DET
gujaf-114	403	18	uk	uk	PROPN
gujaf-114	403	19	.	.	PUNCT
gujaf-114	404	1	the	the	DET
gujaf-114	404	2	university	university	PROPN
gujaf-114	404	3	of	of	ADP
gujaf-114	404	4	nottingham	nottingham	PROPN
gujaf-114	404	5	.	.	PUNCT
gujaf-114	405	1	https://doi.org/10.5539/ass.v13n12p191	https://doi.org/10.5539/ass.v13n12p191	PROPN