id	sid	tid	token	lemma	pos
gujaf-117	1	1	i	i	PRON
gujaf-117	1	2	gusau	gusau	PROPN
gujaf-117	1	3	journal	journal	NOUN
gujaf-117	1	4	of	of	ADP
gujaf-117	1	5	accounting	accounting	NOUN
gujaf-117	1	6	and	and	CCONJ
gujaf-117	1	7	finance	finance	NOUN
gujaf-117	1	8	(	(	PUNCT
gujaf-117	1	9	gujaf	gujaf	NOUN
gujaf-117	1	10	)	)	PUNCT
gujaf-117	1	11	vol	vol	NOUN
gujaf-117	1	12	.	.	NOUN
gujaf-117	1	13	3	3	NUM
gujaf-117	1	14	issue	issue	NOUN
gujaf-117	1	15	1	1	NUM
gujaf-117	1	16	,	,	PUNCT
gujaf-117	1	17	april	april	PROPN
gujaf-117	1	18	,	,	PUNCT
gujaf-117	1	19	2022	2022	NUM
gujaf-117	1	20	issn	issn	NOUN
gujaf-117	1	21	:	:	PUNCT
gujaf-117	1	22	2756	2756	NUM
gujaf-117	1	23	-	-	PUNCT
gujaf-117	1	24	665x	665x	NOUN
gujaf-117	1	25	a	a	DET
gujaf-117	1	26	publication	publication	NOUN
gujaf-117	1	27	of	of	ADP
gujaf-117	1	28	department	department	NOUN
gujaf-117	1	29	of	of	ADP
gujaf-117	1	30	accounting	accounting	NOUN
gujaf-117	1	31	and	and	CCONJ
gujaf-117	1	32	finance	finance	NOUN
gujaf-117	1	33	,	,	PUNCT
gujaf-117	1	34	faculty	faculty	NOUN
gujaf-117	1	35	of	of	ADP
gujaf-117	1	36	management	management	NOUN
gujaf-117	1	37	and	and	CCONJ
gujaf-117	1	38	social	social	ADJ
gujaf-117	1	39	sciences	science	NOUN
gujaf-117	1	40	,	,	PUNCT
gujaf-117	1	41	federal	federal	ADJ
gujaf-117	1	42	university	university	NOUN
gujaf-117	1	43	gusau	gusau	NOUN
gujaf-117	1	44	,	,	PUNCT
gujaf-117	1	45	zamfara	zamfara	PROPN
gujaf-117	1	46	state	state	PROPN
gujaf-117	1	47	-nigeria	-nigeria	PROPN
gujaf-117	1	48	ii	ii	PROPN
gujaf-117	1	49	©	©	PROPN
gujaf-117	1	50	department	department	PROPN
gujaf-117	1	51	of	of	ADP
gujaf-117	1	52	accounting	accounting	NOUN
gujaf-117	1	53	and	and	CCONJ
gujaf-117	1	54	finance	finance	NOUN
gujaf-117	1	55	vol	vol	NOUN
gujaf-117	1	56	.	.	PUNCT
gujaf-117	1	57	3	3	NUM
gujaf-117	1	58	issue	issue	NOUN
gujaf-117	1	59	1	1	NUM
gujaf-117	1	60	april	april	PROPN
gujaf-117	1	61	,	,	PUNCT
gujaf-117	1	62	2022	2022	NUM
gujaf-117	1	63	issn	issn	NOUN
gujaf-117	1	64	:	:	PUNCT
gujaf-117	1	65	2756	2756	NUM
gujaf-117	1	66	-	-	PUNCT
gujaf-117	1	67	665x	665x	NOUN
gujaf-117	1	68	a	a	DET
gujaf-117	1	69	publication	publication	NOUN
gujaf-117	1	70	of	of	ADP
gujaf-117	1	71	department	department	NOUN
gujaf-117	1	72	of	of	ADP
gujaf-117	1	73	accounting	accounting	NOUN
gujaf-117	1	74	and	and	CCONJ
gujaf-117	1	75	finance	finance	NOUN
gujaf-117	1	76	,	,	PUNCT
gujaf-117	1	77	faculty	faculty	NOUN
gujaf-117	1	78	of	of	ADP
gujaf-117	1	79	management	management	NOUN
gujaf-117	1	80	and	and	CCONJ
gujaf-117	1	81	social	social	ADJ
gujaf-117	1	82	sciences	science	NOUN
gujaf-117	1	83	,	,	PUNCT
gujaf-117	1	84	federal	federal	ADJ
gujaf-117	1	85	university	university	NOUN
gujaf-117	1	86	gusau	gusau	NOUN
gujaf-117	1	87	,	,	PUNCT
gujaf-117	1	88	zamfara	zamfara	PROPN
gujaf-117	1	89	state	state	NOUN
gujaf-117	1	90	-nigeria	-nigeria	PROPN
gujaf-117	1	91	all	all	DET
gujaf-117	1	92	rights	right	NOUN
gujaf-117	1	93	reserved	reserve	VERB
gujaf-117	1	94	except	except	SCONJ
gujaf-117	1	95	for	for	ADP
gujaf-117	1	96	academic	academic	ADJ
gujaf-117	1	97	purposes	purpose	NOUN
gujaf-117	1	98	no	no	DET
gujaf-117	1	99	part	part	NOUN
gujaf-117	1	100	or	or	CCONJ
gujaf-117	1	101	whole	whole	NOUN
gujaf-117	1	102	of	of	ADP
gujaf-117	1	103	this	this	DET
gujaf-117	1	104	publication	publication	NOUN
gujaf-117	1	105	is	be	AUX
gujaf-117	1	106	allowed	allow	VERB
gujaf-117	1	107	to	to	PART
gujaf-117	1	108	be	be	AUX
gujaf-117	1	109	reproduced	reproduce	VERB
gujaf-117	1	110	,	,	PUNCT
gujaf-117	1	111	stored	store	VERB
gujaf-117	1	112	in	in	ADP
gujaf-117	1	113	a	a	DET
gujaf-117	1	114	retrieval	retrieval	NOUN
gujaf-117	1	115	system	system	NOUN
gujaf-117	1	116	or	or	CCONJ
gujaf-117	1	117	transmitted	transmit	VERB
gujaf-117	1	118	in	in	ADP
gujaf-117	1	119	any	any	DET
gujaf-117	1	120	form	form	NOUN
gujaf-117	1	121	or	or	CCONJ
gujaf-117	1	122	by	by	ADP
gujaf-117	1	123	any	any	DET
gujaf-117	1	124	means	mean	NOUN
gujaf-117	1	125	be	be	AUX
gujaf-117	1	126	it	it	PRON
gujaf-117	1	127	mechanical	mechanical	ADJ
gujaf-117	1	128	,	,	PUNCT
gujaf-117	1	129	electrical	electrical	ADJ
gujaf-117	1	130	,	,	PUNCT
gujaf-117	1	131	photocopying	photocopying	NOUN
gujaf-117	1	132	,	,	PUNCT
gujaf-117	1	133	recording	recording	NOUN
gujaf-117	1	134	or	or	CCONJ
gujaf-117	1	135	otherwise	otherwise	ADV
gujaf-117	1	136	,	,	PUNCT
gujaf-117	1	137	without	without	ADP
gujaf-117	1	138	prior	prior	ADJ
gujaf-117	1	139	permission	permission	NOUN
gujaf-117	1	140	of	of	ADP
gujaf-117	1	141	the	the	DET
gujaf-117	1	142	copyright	copyright	NOUN
gujaf-117	1	143	owner	owner	NOUN
gujaf-117	1	144	.	.	PUNCT
gujaf-117	2	1	published	publish	VERB
gujaf-117	2	2	and	and	CCONJ
gujaf-117	2	3	printed	print	VERB
gujaf-117	2	4	by	by	ADP
gujaf-117	2	5	:	:	PUNCT
gujaf-117	2	6	ahmadu	ahmadu	PROPN
gujaf-117	2	7	bello	bello	PROPN
gujaf-117	2	8	university	university	PROPN
gujaf-117	2	9	press	press	NOUN
gujaf-117	2	10	limited	limit	VERB
gujaf-117	2	11	,	,	PUNCT
gujaf-117	2	12	zaria	zaria	PROPN
gujaf-117	2	13	kaduna	kaduna	PROPN
gujaf-117	2	14	state	state	PROPN
gujaf-117	2	15	,	,	PUNCT
gujaf-117	2	16	nigeria	nigeria	PROPN
gujaf-117	2	17	.	.	PUNCT
gujaf-117	3	1	tel	tel	ADP
gujaf-117	3	2	:	:	PUNCT
gujaf-117	3	3	08065949711	08065949711	NUM
gujaf-117	3	4	,	,	PUNCT
gujaf-117	3	5	069	069	NUM
gujaf-117	3	6	-	-	SYM
gujaf-117	3	7	879121	879121	NUM
gujaf-117	3	8	e	e	NOUN
gujaf-117	3	9	-	-	NOUN
gujaf-117	3	10	mail	mail	NOUN
gujaf-117	3	11	:	:	PUNCT
gujaf-117	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-117	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-117	4	1	website	website	NOUN
gujaf-117	4	2	:	:	PUNCT
gujaf-117	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-117	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-117	4	5	iii	iii	PROPN
gujaf-117	4	6	editorial	editorial	PROPN
gujaf-117	4	7	board	board	NOUN
gujaf-117	4	8	editor	editor	NOUN
gujaf-117	4	9	-	-	PUNCT
gujaf-117	4	10	in	in	ADP
gujaf-117	4	11	-	-	PUNCT
gujaf-117	4	12	chief	chief	NOUN
gujaf-117	4	13	:	:	PUNCT
gujaf-117	4	14	prof	prof	PROPN
gujaf-117	4	15	.	.	PUNCT
gujaf-117	4	16	shehu	shehu	PROPN
gujaf-117	4	17	usman	usman	PROPN
gujaf-117	4	18	hassan	hassan	PROPN
gujaf-117	4	19	department	department	PROPN
gujaf-117	4	20	of	of	ADP
gujaf-117	4	21	accounting	accounting	PROPN
gujaf-117	4	22	,	,	PUNCT
gujaf-117	4	23	federal	federal	ADJ
gujaf-117	4	24	university	university	PROPN
gujaf-117	4	25	of	of	ADP
gujaf-117	4	26	kashere	kashere	PROPN
gujaf-117	4	27	,	,	PUNCT
gujaf-117	4	28	gombe	gombe	ADJ
gujaf-117	4	29	state	state	NOUN
gujaf-117	4	30	.	.	PUNCT
gujaf-117	5	1	associate	associate	NOUN
gujaf-117	5	2	editor	editor	NOUN
gujaf-117	5	3	:	:	PUNCT
gujaf-117	5	4	dr	dr	PROPN
gujaf-117	5	5	.	.	PROPN
gujaf-117	5	6	muhammad	muhammad	PROPN
gujaf-117	5	7	mustapha	mustapha	PROPN
gujaf-117	5	8	bagudo	bagudo	PROPN
gujaf-117	5	9	department	department	PROPN
gujaf-117	5	10	of	of	ADP
gujaf-117	5	11	accounting	accounting	PROPN
gujaf-117	5	12	,	,	PUNCT
gujaf-117	5	13	ahmadu	ahmadu	PROPN
gujaf-117	5	14	bello	bello	PROPN
gujaf-117	5	15	university	university	PROPN
gujaf-117	5	16	zaria	zaria	PROPN
gujaf-117	5	17	,	,	PUNCT
gujaf-117	5	18	kaduna	kaduna	PROPN
gujaf-117	5	19	state	state	PROPN
gujaf-117	5	20	.	.	PUNCT
gujaf-117	6	1	managing	manage	VERB
gujaf-117	6	2	editor	editor	NOUN
gujaf-117	6	3	:	:	PUNCT
gujaf-117	6	4	umar	umar	PROPN
gujaf-117	6	5	farouk	farouk	PROPN
gujaf-117	6	6	abdulkarim	abdulkarim	PROPN
gujaf-117	6	7	department	department	PROPN
gujaf-117	6	8	of	of	ADP
gujaf-117	6	9	accounting	accounting	NOUN
gujaf-117	6	10	and	and	CCONJ
gujaf-117	6	11	finance	finance	NOUN
gujaf-117	6	12	,	,	PUNCT
gujaf-117	6	13	federal	federal	ADJ
gujaf-117	6	14	university	university	NOUN
gujaf-117	6	15	gusau	gusau	PROPN
gujaf-117	6	16	,	,	PUNCT
gujaf-117	6	17	zamfara	zamfara	PROPN
gujaf-117	6	18	state	state	PROPN
gujaf-117	6	19	.	.	PUNCT
gujaf-117	7	1	editorial	editorial	PROPN
gujaf-117	7	2	board	board	NOUN
gujaf-117	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-117	7	4	modu	modu	PROPN
gujaf-117	7	5	kumshe	kumshe	PROPN
gujaf-117	7	6	department	department	PROPN
gujaf-117	7	7	of	of	ADP
gujaf-117	7	8	accounting	accounting	PROPN
gujaf-117	7	9	,	,	PUNCT
gujaf-117	7	10	university	university	NOUN
gujaf-117	7	11	of	of	ADP
gujaf-117	7	12	maiduguri	maiduguri	PROPN
gujaf-117	7	13	,	,	PUNCT
gujaf-117	7	14	borno	borno	PROPN
gujaf-117	7	15	state	state	PROPN
gujaf-117	7	16	.	.	PUNCT
gujaf-117	8	1	prof	prof	PROPN
gujaf-117	8	2	ugochukwu	ugochukwu	PROPN
gujaf-117	8	3	c.	c.	PROPN
gujaf-117	8	4	nzewi	nzewi	VERB
gujaf-117	8	5	department	department	PROPN
gujaf-117	8	6	of	of	ADP
gujaf-117	8	7	accounting	accounting	PROPN
gujaf-117	8	8	,	,	PUNCT
gujaf-117	8	9	paul	paul	PROPN
gujaf-117	8	10	university	university	PROPN
gujaf-117	8	11	awka	awka	NOUN
gujaf-117	8	12	,	,	PUNCT
gujaf-117	8	13	anambra	anambra	PROPN
gujaf-117	8	14	state	state	PROPN
gujaf-117	8	15	.	.	PUNCT
gujaf-117	9	1	prof	prof	PROPN
gujaf-117	9	2	kabir	kabir	PROPN
gujaf-117	9	3	tahir	tahir	PROPN
gujaf-117	9	4	hamid	hamid	PROPN
gujaf-117	9	5	department	department	PROPN
gujaf-117	9	6	of	of	ADP
gujaf-117	9	7	accounting	accounting	PROPN
gujaf-117	9	8	,	,	PUNCT
gujaf-117	9	9	bayero	bayero	PROPN
gujaf-117	9	10	university	university	PROPN
gujaf-117	9	11	,	,	PUNCT
gujaf-117	9	12	kano	kano	PROPN
gujaf-117	9	13	,	,	PUNCT
gujaf-117	9	14	kano	kano	PROPN
gujaf-117	9	15	state	state	PROPN
gujaf-117	9	16	.	.	PUNCT
gujaf-117	10	1	prof	prof	PROPN
gujaf-117	10	2	.	.	PUNCT
gujaf-117	11	1	ekoja	ekoja	PROPN
gujaf-117	11	2	b.	b.	PROPN
gujaf-117	11	3	ekoja	ekoja	PROPN
gujaf-117	11	4	department	department	PROPN
gujaf-117	11	5	of	of	ADP
gujaf-117	11	6	accounting	accounting	PROPN
gujaf-117	11	7	,	,	PUNCT
gujaf-117	11	8	university	university	PROPN
gujaf-117	11	9	of	of	ADP
gujaf-117	11	10	jos	jos	PROPN
gujaf-117	11	11	.	.	PROPN
gujaf-117	11	12	prof	prof	PROPN
gujaf-117	11	13	.	.	PUNCT
gujaf-117	12	1	clifford	clifford	PROPN
gujaf-117	12	2	ofurum	ofurum	PROPN
gujaf-117	12	3	department	department	PROPN
gujaf-117	12	4	of	of	ADP
gujaf-117	12	5	accounting	accounting	PROPN
gujaf-117	12	6	,	,	PUNCT
gujaf-117	12	7	university	university	NOUN
gujaf-117	12	8	of	of	ADP
gujaf-117	12	9	portharcourt	portharcourt	PROPN
gujaf-117	12	10	,	,	PUNCT
gujaf-117	12	11	rivers	river	NOUN
gujaf-117	12	12	state	state	PROPN
gujaf-117	12	13	.	.	PUNCT
gujaf-117	13	1	prof	prof	PROPN
gujaf-117	13	2	.	.	PUNCT
gujaf-117	14	1	ahmad	ahmad	PROPN
gujaf-117	14	2	bello	bello	PROPN
gujaf-117	14	3	dogarawa	dogarawa	PROPN
gujaf-117	14	4	department	department	PROPN
gujaf-117	14	5	of	of	ADP
gujaf-117	14	6	accounting	accounting	NOUN
gujaf-117	14	7	,	,	PUNCT
gujaf-117	14	8	ahmadu	ahmadu	PROPN
gujaf-117	14	9	bello	bello	PROPN
gujaf-117	14	10	university	university	PROPN
gujaf-117	14	11	zaria	zaria	PROPN
gujaf-117	14	12	.	.	PUNCT
gujaf-117	15	1	prof	prof	PROPN
gujaf-117	15	2	.	.	PUNCT
gujaf-117	16	1	yusuf	yusuf	PROPN
gujaf-117	16	2	.	.	PUNCT
gujaf-117	17	1	b.	b.	PROPN
gujaf-117	17	2	rahman	rahman	PROPN
gujaf-117	17	3	department	department	PROPN
gujaf-117	17	4	of	of	ADP
gujaf-117	17	5	accounting	accounting	PROPN
gujaf-117	17	6	,	,	PUNCT
gujaf-117	17	7	lagos	lagos	NOUN
gujaf-117	17	8	state	state	PROPN
gujaf-117	17	9	university	university	PROPN
gujaf-117	17	10	,	,	PUNCT
gujaf-117	17	11	lagos	lagos	NOUN
gujaf-117	17	12	state	state	NOUN
gujaf-117	17	13	.	.	PUNCT
gujaf-117	18	1	prof	prof	PROPN
gujaf-117	18	2	.	.	PUNCT
gujaf-117	19	1	suleiman	suleiman	PROPN
gujaf-117	19	2	a.	a.	PROPN
gujaf-117	19	3	s.	s.	PROPN
gujaf-117	19	4	aruwa	aruwa	PROPN
gujaf-117	19	5	department	department	PROPN
gujaf-117	19	6	of	of	ADP
gujaf-117	19	7	accounting	accounting	PROPN
gujaf-117	19	8	,	,	PUNCT
gujaf-117	19	9	nasarawa	nasarawa	PROPN
gujaf-117	19	10	state	state	PROPN
gujaf-117	19	11	university	university	PROPN
gujaf-117	19	12	,	,	PUNCT
gujaf-117	19	13	keffi	keffi	PROPN
gujaf-117	19	14	,	,	PUNCT
gujaf-117	19	15	nasarawa	nasarawa	PROPN
gujaf-117	19	16	state	state	PROPN
gujaf-117	19	17	.	.	PUNCT
gujaf-117	20	1	prof	prof	PROPN
gujaf-117	20	2	.	.	PUNCT
gujaf-117	21	1	muhammad	muhammad	PROPN
gujaf-117	21	2	junaidu	junaidu	PROPN
gujaf-117	21	3	kurawa	kurawa	PROPN
gujaf-117	21	4	department	department	PROPN
gujaf-117	21	5	of	of	ADP
gujaf-117	21	6	accounting	accounting	PROPN
gujaf-117	21	7	,	,	PUNCT
gujaf-117	21	8	bayero	bayero	PROPN
gujaf-117	21	9	university	university	PROPN
gujaf-117	21	10	kano	kano	PROPN
gujaf-117	21	11	,	,	PUNCT
gujaf-117	21	12	kano	kano	PROPN
gujaf-117	21	13	state	state	PROPN
gujaf-117	21	14	.	.	PUNCT
gujaf-117	22	1	prof	prof	PROPN
gujaf-117	22	2	.	.	PUNCT
gujaf-117	23	1	muhammad	muhammad	PROPN
gujaf-117	23	2	habibu	habibu	ADJ
gujaf-117	23	3	sabari	sabari	PROPN
gujaf-117	23	4	department	department	PROPN
gujaf-117	23	5	of	of	ADP
gujaf-117	23	6	accounting	accounting	NOUN
gujaf-117	23	7	,	,	PUNCT
gujaf-117	23	8	ahmadu	ahmadu	PROPN
gujaf-117	23	9	bello	bello	PROPN
gujaf-117	23	10	university	university	PROPN
gujaf-117	23	11	,	,	PUNCT
gujaf-117	23	12	zaria	zaria	PROPN
gujaf-117	23	13	.	.	PUNCT
gujaf-117	23	14	prof	prof	PROPN
gujaf-117	23	15	.	.	PUNCT
gujaf-117	24	1	okpanachi	okpanachi	PROPN
gujaf-117	24	2	joshua	joshua	PROPN
gujaf-117	24	3	department	department	PROPN
gujaf-117	24	4	of	of	ADP
gujaf-117	24	5	accounting	accounting	NOUN
gujaf-117	24	6	and	and	CCONJ
gujaf-117	24	7	management	management	NOUN
gujaf-117	24	8	,	,	PUNCT
gujaf-117	24	9	nigerian	nigerian	ADJ
gujaf-117	24	10	defence	defence	PROPN
gujaf-117	24	11	academy	academy	PROPN
gujaf-117	24	12	,	,	PUNCT
gujaf-117	24	13	kaduna	kaduna	PROPN
gujaf-117	24	14	.	.	PROPN
gujaf-117	25	1	iv	iv	PROPN
gujaf-117	25	2	prof	prof	PROPN
gujaf-117	25	3	.	.	PUNCT
gujaf-117	26	1	hassan	hassan	PROPN
gujaf-117	26	2	ibrahim	ibrahim	PROPN
gujaf-117	26	3	department	department	PROPN
gujaf-117	26	4	of	of	ADP
gujaf-117	26	5	accounting	accounting	PROPN
gujaf-117	26	6	,	,	PUNCT
gujaf-117	26	7	ibb	ibb	NOUN
gujaf-117	26	8	university	university	NOUN
gujaf-117	26	9	,	,	PUNCT
gujaf-117	26	10	lapai	lapai	NOUN
gujaf-117	26	11	,	,	PUNCT
gujaf-117	26	12	niger	niger	NOUN
gujaf-117	26	13	state	state	NOUN
gujaf-117	26	14	.	.	PUNCT
gujaf-117	27	1	prof	prof	PROPN
gujaf-117	27	2	.	.	PUNCT
gujaf-117	28	1	ifeoma	ifeoma	PROPN
gujaf-117	28	2	mary	mary	PROPN
gujaf-117	28	3	okwo	okwo	PROPN
gujaf-117	28	4	department	department	PROPN
gujaf-117	28	5	of	of	ADP
gujaf-117	28	6	accounting	accounting	PROPN
gujaf-117	28	7	,	,	PUNCT
gujaf-117	28	8	enugu	enugu	PROPN
gujaf-117	28	9	state	state	PROPN
gujaf-117	28	10	university	university	PROPN
gujaf-117	28	11	of	of	ADP
gujaf-117	28	12	science	science	NOUN
gujaf-117	28	13	and	and	CCONJ
gujaf-117	28	14	technology	technology	NOUN
gujaf-117	28	15	,	,	PUNCT
gujaf-117	28	16	enugu	enugu	PROPN
gujaf-117	28	17	state	state	PROPN
gujaf-117	28	18	.	.	PUNCT
gujaf-117	29	1	prof	prof	PROPN
gujaf-117	29	2	.	.	PROPN
gujaf-117	30	1	aminu	aminu	PROPN
gujaf-117	30	2	isah	isah	PROPN
gujaf-117	30	3	department	department	PROPN
gujaf-117	30	4	of	of	ADP
gujaf-117	30	5	accounting	accounting	PROPN
gujaf-117	30	6	,	,	PUNCT
gujaf-117	30	7	bayero	bayero	PROPN
gujaf-117	30	8	university	university	PROPN
gujaf-117	30	9	,	,	PUNCT
gujaf-117	30	10	kano	kano	PROPN
gujaf-117	30	11	,	,	PUNCT
gujaf-117	30	12	kano	kano	PROPN
gujaf-117	30	13	state	state	PROPN
gujaf-117	30	14	.	.	PUNCT
gujaf-117	31	1	prof	prof	PROPN
gujaf-117	31	2	.	.	PUNCT
gujaf-117	32	1	ahmadu	ahmadu	PROPN
gujaf-117	32	2	bello	bello	PROPN
gujaf-117	32	3	department	department	PROPN
gujaf-117	32	4	of	of	ADP
gujaf-117	32	5	accounting	accounting	NOUN
gujaf-117	32	6	,	,	PUNCT
gujaf-117	32	7	ahmadu	ahmadu	PROPN
gujaf-117	32	8	bello	bello	PROPN
gujaf-117	32	9	university	university	PROPN
gujaf-117	32	10	,	,	PUNCT
gujaf-117	32	11	zaria	zaria	PROPN
gujaf-117	32	12	.	.	PUNCT
gujaf-117	33	1	prof	prof	PROPN
gujaf-117	33	2	.	.	PUNCT
gujaf-117	34	1	musa	musa	PROPN
gujaf-117	34	2	yelwa	yelwa	PROPN
gujaf-117	34	3	abubakar	abubakar	PROPN
gujaf-117	34	4	department	department	PROPN
gujaf-117	34	5	of	of	ADP
gujaf-117	34	6	accounting	accounting	PROPN
gujaf-117	34	7	,	,	PUNCT
gujaf-117	34	8	usmanu	usmanu	PROPN
gujaf-117	34	9	danfodiyo	danfodiyo	PROPN
gujaf-117	34	10	university	university	PROPN
gujaf-117	34	11	,	,	PUNCT
gujaf-117	34	12	sokoto	sokoto	PROPN
gujaf-117	34	13	state	state	PROPN
gujaf-117	34	14	.	.	PUNCT
gujaf-117	35	1	dr	dr	PROPN
gujaf-117	35	2	.	.	PROPN
gujaf-117	35	3	salisu	salisu	PROPN
gujaf-117	35	4	abubakar	abubakar	PROPN
gujaf-117	35	5	department	department	PROPN
gujaf-117	35	6	of	of	ADP
gujaf-117	35	7	accounting	accounting	NOUN
gujaf-117	35	8	,	,	PUNCT
gujaf-117	35	9	ahmadu	ahmadu	PROPN
gujaf-117	35	10	bello	bello	PROPN
gujaf-117	35	11	university	university	PROPN
gujaf-117	35	12	zaria	zaria	PROPN
gujaf-117	35	13	,	,	PUNCT
gujaf-117	35	14	kaduna	kaduna	PROPN
gujaf-117	35	15	state	state	PROPN
gujaf-117	35	16	.	.	PUNCT
gujaf-117	36	1	dr	dr	PROPN
gujaf-117	36	2	.	.	PROPN
gujaf-117	36	3	isaq	isaq	PROPN
gujaf-117	36	4	alhaji	alhaji	PROPN
gujaf-117	36	5	samaila	samaila	PROPN
gujaf-117	36	6	department	department	PROPN
gujaf-117	36	7	of	of	ADP
gujaf-117	36	8	accounting	accounting	PROPN
gujaf-117	36	9	,	,	PUNCT
gujaf-117	36	10	bayero	bayero	PROPN
gujaf-117	36	11	university	university	NOUN
gujaf-117	36	12	,	,	PUNCT
gujaf-117	36	13	kano	kano	PROPN
gujaf-117	36	14	state	state	PROPN
gujaf-117	36	15	.	.	PUNCT
gujaf-117	37	1	dr	dr	PROPN
gujaf-117	37	2	.	.	PROPN
gujaf-117	37	3	fatima	fatima	PROPN
gujaf-117	37	4	alfa	alfa	PROPN
gujaf-117	37	5	department	department	PROPN
gujaf-117	37	6	of	of	ADP
gujaf-117	37	7	accounting	accounting	PROPN
gujaf-117	37	8	,	,	PUNCT
gujaf-117	37	9	university	university	NOUN
gujaf-117	37	10	of	of	ADP
gujaf-117	37	11	maiduguri	maiduguri	PROPN
gujaf-117	37	12	,	,	PUNCT
gujaf-117	37	13	borno	borno	PROPN
gujaf-117	37	14	state	state	PROPN
gujaf-117	37	15	.	.	PUNCT
gujaf-117	38	1	dr	dr	PROPN
gujaf-117	38	2	.	.	PROPN
gujaf-117	38	3	sunusi	sunusi	PROPN
gujaf-117	38	4	sa'ad	sa'ad	PROPN
gujaf-117	38	5	ahmad	ahmad	PROPN
gujaf-117	38	6	department	department	PROPN
gujaf-117	38	7	of	of	ADP
gujaf-117	38	8	accounting	accounting	PROPN
gujaf-117	38	9	,	,	PUNCT
gujaf-117	38	10	federal	federal	ADJ
gujaf-117	38	11	university	university	NOUN
gujaf-117	38	12	dutse	dutse	NOUN
gujaf-117	38	13	,	,	PUNCT
gujaf-117	38	14	jigawa	jigawa	PROPN
gujaf-117	38	15	state	state	PROPN
gujaf-117	38	16	.	.	PUNCT
gujaf-117	39	1	dr	dr	PROPN
gujaf-117	39	2	.	.	PROPN
gujaf-117	39	3	nasiru	nasiru	PROPN
gujaf-117	39	4	a.	a.	PROPN
gujaf-117	39	5	ka’oje	ka’oje	PROPN
gujaf-117	39	6	department	department	PROPN
gujaf-117	39	7	of	of	ADP
gujaf-117	39	8	accounting	accounting	PROPN
gujaf-117	39	9	,	,	PUNCT
gujaf-117	39	10	usmanu	usmanu	PROPN
gujaf-117	39	11	danfodiyo	danfodiyo	PROPN
gujaf-117	39	12	university	university	PROPN
gujaf-117	39	13	sokoto	sokoto	PROPN
gujaf-117	39	14	state	state	PROPN
gujaf-117	39	15	.	.	PUNCT
gujaf-117	40	1	dr	dr	PROPN
gujaf-117	40	2	.	.	PROPN
gujaf-117	40	3	aminu	aminu	PROPN
gujaf-117	40	4	abdullahi	abdullahi	PROPN
gujaf-117	40	5	department	department	PROPN
gujaf-117	40	6	of	of	ADP
gujaf-117	40	7	accounting	accounting	PROPN
gujaf-117	40	8	,	,	PUNCT
gujaf-117	40	9	usmanu	usmanu	PROPN
gujaf-117	40	10	danfodiyo	danfodiyo	PROPN
gujaf-117	40	11	university	university	PROPN
gujaf-117	40	12	sokoto	sokoto	PROPN
gujaf-117	40	13	,	,	PUNCT
gujaf-117	40	14	state	state	PROPN
gujaf-117	40	15	.	.	PUNCT
gujaf-117	41	1	dr	dr	PROPN
gujaf-117	41	2	.	.	PROPN
gujaf-117	41	3	onipe	onipe	PROPN
gujaf-117	41	4	adebenege	adebenege	PROPN
gujaf-117	41	5	yahaya	yahaya	PROPN
gujaf-117	41	6	department	department	PROPN
gujaf-117	41	7	of	of	ADP
gujaf-117	41	8	accounting	accounting	PROPN
gujaf-117	41	9	,	,	PUNCT
gujaf-117	41	10	nigerian	nigerian	ADJ
gujaf-117	41	11	defence	defence	PROPN
gujaf-117	41	12	academy	academy	PROPN
gujaf-117	41	13	,	,	PUNCT
gujaf-117	41	14	kaduna	kaduna	PROPN
gujaf-117	41	15	state	state	PROPN
gujaf-117	41	16	.	.	PUNCT
gujaf-117	42	1	dr	dr	PROPN
gujaf-117	42	2	.	.	PROPN
gujaf-117	42	3	saidu	saidu	PROPN
gujaf-117	42	4	adamu	adamu	PROPN
gujaf-117	42	5	department	department	PROPN
gujaf-117	42	6	of	of	ADP
gujaf-117	42	7	accounting	accounting	PROPN
gujaf-117	42	8	,	,	PUNCT
gujaf-117	42	9	federal	federal	ADJ
gujaf-117	42	10	university	university	PROPN
gujaf-117	42	11	of	of	ADP
gujaf-117	42	12	kashere	kashere	PROPN
gujaf-117	42	13	,	,	PUNCT
gujaf-117	42	14	gombe	gombe	ADJ
gujaf-117	42	15	state	state	NOUN
gujaf-117	42	16	.	.	PUNCT
gujaf-117	43	1	dr	dr	PROPN
gujaf-117	43	2	.	.	PROPN
gujaf-117	43	3	nasiru	nasiru	PROPN
gujaf-117	43	4	yunusa	yunusa	PROPN
gujaf-117	43	5	department	department	PROPN
gujaf-117	43	6	of	of	ADP
gujaf-117	43	7	accounting	accounting	NOUN
gujaf-117	43	8	,	,	PUNCT
gujaf-117	43	9	ahmadu	ahmadu	PROPN
gujaf-117	43	10	bello	bello	PROPN
gujaf-117	43	11	university	university	PROPN
gujaf-117	43	12	zaria	zaria	PROPN
gujaf-117	43	13	.	.	PUNCT
gujaf-117	44	1	dr	dr	PROPN
gujaf-117	44	2	.	.	PROPN
gujaf-117	44	3	aisha	aisha	PROPN
gujaf-117	44	4	nuhu	nuhu	PROPN
gujaf-117	44	5	muhammad	muhammad	PROPN
gujaf-117	44	6	department	department	PROPN
gujaf-117	44	7	of	of	ADP
gujaf-117	44	8	accounting	accounting	PROPN
gujaf-117	44	9	,	,	PUNCT
gujaf-117	44	10	ahmadu	ahmadu	PROPN
gujaf-117	44	11	bello	bello	PROPN
gujaf-117	44	12	university	university	PROPN
gujaf-117	44	13	zaria	zaria	PROPN
gujaf-117	44	14	.	.	PUNCT
gujaf-117	45	1	dr	dr	PROPN
gujaf-117	45	2	.	.	PROPN
gujaf-117	45	3	lawal	lawal	PROPN
gujaf-117	45	4	muhammad	muhammad	PROPN
gujaf-117	45	5	department	department	PROPN
gujaf-117	45	6	of	of	ADP
gujaf-117	45	7	accounting	accounting	PROPN
gujaf-117	45	8	,	,	PUNCT
gujaf-117	45	9	ahmadu	ahmadu	PROPN
gujaf-117	45	10	bello	bello	PROPN
gujaf-117	45	11	university	university	PROPN
gujaf-117	45	12	zaria	zaria	PROPN
gujaf-117	45	13	.	.	PUNCT
gujaf-117	46	1	dr	dr	PROPN
gujaf-117	46	2	.	.	PROPN
gujaf-117	46	3	farouk	farouk	PROPN
gujaf-117	46	4	adeza	adeza	PROPN
gujaf-117	46	5	school	school	NOUN
gujaf-117	46	6	of	of	ADP
gujaf-117	46	7	business	business	NOUN
gujaf-117	46	8	and	and	CCONJ
gujaf-117	46	9	entrepreneurship	entrepreneurship	NOUN
gujaf-117	46	10	,	,	PUNCT
gujaf-117	46	11	american	american	PROPN
gujaf-117	46	12	university	university	PROPN
gujaf-117	46	13	of	of	ADP
gujaf-117	46	14	nigeria	nigeria	PROPN
gujaf-117	46	15	,	,	PUNCT
gujaf-117	46	16	yola	yola	PROPN
gujaf-117	46	17	.	.	PUNCT
gujaf-117	47	1	v	v	PROPN
gujaf-117	47	2	dr	dr	PROPN
gujaf-117	47	3	.	.	PROPN
gujaf-117	47	4	bashir	bashir	PROPN
gujaf-117	47	5	umar	umar	PROPN
gujaf-117	47	6	farouk	farouk	PROPN
gujaf-117	47	7	department	department	PROPN
gujaf-117	47	8	of	of	ADP
gujaf-117	47	9	economics	economic	NOUN
gujaf-117	47	10	,	,	PUNCT
gujaf-117	47	11	federal	federal	ADJ
gujaf-117	47	12	university	university	NOUN
gujaf-117	47	13	gusau	gusau	PROPN
gujaf-117	47	14	,	,	PUNCT
gujaf-117	47	15	zamfara	zamfara	PROPN
gujaf-117	47	16	state	state	PROPN
gujaf-117	47	17	.	.	PUNCT
gujaf-117	48	1	dr	dr	PROPN
gujaf-117	48	2	emmanuel	emmanuel	PROPN
gujaf-117	48	3	omokhuale	omokhuale	PROPN
gujaf-117	48	4	department	department	PROPN
gujaf-117	48	5	of	of	ADP
gujaf-117	48	6	mathematics	mathematics	PROPN
gujaf-117	48	7	,	,	PUNCT
gujaf-117	48	8	federal	federal	ADJ
gujaf-117	48	9	university	university	NOUN
gujaf-117	48	10	gusau	gusau	NOUN
gujaf-117	48	11	,	,	PUNCT
gujaf-117	48	12	zamfara	zamfara	PROPN
gujaf-117	48	13	.	.	PUNCT
gujaf-117	49	1	state	state	PROPN
gujaf-117	49	2	advisory	advisory	PROPN
gujaf-117	49	3	board	board	NOUN
gujaf-117	49	4	members	members	PROPN
gujaf-117	49	5	prof	prof	PROPN
gujaf-117	49	6	.	.	PUNCT
gujaf-117	50	1	kabiru	kabiru	PROPN
gujaf-117	50	2	isah	isah	PROPN
gujaf-117	50	3	dandago	dandago	PROPN
gujaf-117	50	4	,	,	PUNCT
gujaf-117	50	5	bayero	bayero	PROPN
gujaf-117	50	6	university	university	PROPN
gujaf-117	50	7	kano	kano	PROPN
gujaf-117	50	8	,	,	PUNCT
gujaf-117	50	9	kano	kano	PROPN
gujaf-117	50	10	state	state	PROPN
gujaf-117	50	11	.	.	PUNCT
gujaf-117	51	1	prof	prof	PROPN
gujaf-117	51	2	a	a	DET
gujaf-117	51	3	m	m	NOUN
gujaf-117	51	4	bashir	bashir	NOUN
gujaf-117	51	5	,	,	PUNCT
gujaf-117	51	6	usmanu	usmanu	PROPN
gujaf-117	51	7	danfodiyo	danfodiyo	PROPN
gujaf-117	51	8	university	university	PROPN
gujaf-117	51	9	sokoto	sokoto	PROPN
gujaf-117	51	10	,	,	PUNCT
gujaf-117	51	11	sokoto	sokoto	PROPN
gujaf-117	51	12	state	state	PROPN
gujaf-117	51	13	.	.	PUNCT
gujaf-117	52	1	prof	prof	PROPN
gujaf-117	52	2	.	.	PUNCT
gujaf-117	53	1	muhammad	muhammad	PROPN
gujaf-117	53	2	tanko	tanko	PROPN
gujaf-117	53	3	,	,	PUNCT
gujaf-117	53	4	kaduna	kaduna	PROPN
gujaf-117	53	5	state	state	PROPN
gujaf-117	53	6	university	university	PROPN
gujaf-117	53	7	,	,	PUNCT
gujaf-117	53	8	kaduna	kaduna	PROPN
gujaf-117	53	9	.	.	PROPN
gujaf-117	53	10	prof	prof	PROPN
gujaf-117	53	11	.	.	PUNCT
gujaf-117	53	12	bayero	bayero	PROPN
gujaf-117	54	1	a	a	DET
gujaf-117	54	2	m	m	NOUN
gujaf-117	54	3	sabir	sabir	NOUN
gujaf-117	54	4	,	,	PUNCT
gujaf-117	54	5	usmanu	usmanu	PROPN
gujaf-117	54	6	danfodiyo	danfodiyo	PROPN
gujaf-117	54	7	university	university	PROPN
gujaf-117	54	8	sokoto	sokoto	PROPN
gujaf-117	54	9	,	,	PUNCT
gujaf-117	54	10	sokoto	sokoto	PROPN
gujaf-117	54	11	state	state	PROPN
gujaf-117	54	12	.	.	PUNCT
gujaf-117	55	1	prof	prof	PROPN
gujaf-117	55	2	.	.	PUNCT
gujaf-117	56	1	aliyu	aliyu	PROPN
gujaf-117	56	2	sulaiman	sulaiman	PROPN
gujaf-117	56	3	kantudu	kantudu	PROPN
gujaf-117	56	4	,	,	PUNCT
gujaf-117	56	5	bayero	bayero	PROPN
gujaf-117	56	6	university	university	PROPN
gujaf-117	56	7	kano	kano	PROPN
gujaf-117	56	8	,	,	PUNCT
gujaf-117	56	9	kano	kano	PROPN
gujaf-117	56	10	state	state	PROPN
gujaf-117	56	11	.	.	PUNCT
gujaf-117	57	1	editorial	editorial	PROPN
gujaf-117	57	2	secretary	secretary	PROPN
gujaf-117	57	3	usman	usman	PROPN
gujaf-117	57	4	muhammad	muhammad	PROPN
gujaf-117	57	5	adam	adam	PROPN
gujaf-117	57	6	department	department	PROPN
gujaf-117	57	7	of	of	ADP
gujaf-117	57	8	accounting	accounting	NOUN
gujaf-117	57	9	and	and	CCONJ
gujaf-117	57	10	finance	finance	NOUN
gujaf-117	57	11	,	,	PUNCT
gujaf-117	57	12	federal	federal	ADJ
gujaf-117	57	13	university	university	NOUN
gujaf-117	57	14	gusau	gusau	PROPN
gujaf-117	57	15	,	,	PUNCT
gujaf-117	57	16	zamfara	zamfara	PROPN
gujaf-117	57	17	state	state	PROPN
gujaf-117	57	18	.	.	PUNCT
gujaf-117	58	1	vi	vi	NOUN
gujaf-117	58	2	call	call	NOUN
gujaf-117	58	3	for	for	ADP
gujaf-117	58	4	papers	paper	NOUN
gujaf-117	58	5	the	the	DET
gujaf-117	58	6	editorial	editorial	ADJ
gujaf-117	58	7	board	board	NOUN
gujaf-117	58	8	of	of	ADP
gujaf-117	58	9	gusau	gusau	PROPN
gujaf-117	58	10	journal	journal	PROPN
gujaf-117	58	11	of	of	ADP
gujaf-117	58	12	accounting	accounting	NOUN
gujaf-117	58	13	and	and	CCONJ
gujaf-117	58	14	finance	finance	NOUN
gujaf-117	58	15	(	(	PUNCT
gujaf-117	58	16	gujaf	gujaf	NOUN
gujaf-117	58	17	)	)	PUNCT
gujaf-117	58	18	is	be	AUX
gujaf-117	58	19	hereby	hereby	ADV
gujaf-117	58	20	inviting	invite	VERB
gujaf-117	58	21	authors	author	NOUN
gujaf-117	58	22	to	to	PART
gujaf-117	58	23	submit	submit	VERB
gujaf-117	58	24	their	their	PRON
gujaf-117	58	25	unpublished	unpublished	ADJ
gujaf-117	58	26	manuscript	manuscript	NOUN
gujaf-117	58	27	for	for	ADP
gujaf-117	58	28	publication	publication	NOUN
gujaf-117	58	29	.	.	PUNCT
gujaf-117	59	1	the	the	DET
gujaf-117	59	2	journal	journal	NOUN
gujaf-117	59	3	is	be	AUX
gujaf-117	59	4	published	publish	VERB
gujaf-117	59	5	in	in	ADP
gujaf-117	59	6	two	two	NUM
gujaf-117	59	7	issues	issue	NOUN
gujaf-117	59	8	of	of	ADP
gujaf-117	59	9	april	april	PROPN
gujaf-117	59	10	and	and	CCONJ
gujaf-117	59	11	october	october	PROPN
gujaf-117	59	12	annually	annually	ADV
gujaf-117	59	13	.	.	PUNCT
gujaf-117	60	1	gujaf	gujaf	NOUN
gujaf-117	60	2	is	be	AUX
gujaf-117	60	3	a	a	DET
gujaf-117	60	4	double	double	ADJ
gujaf-117	60	5	-	-	PUNCT
gujaf-117	60	6	blind	blind	ADJ
gujaf-117	60	7	peer	peer	NOUN
gujaf-117	60	8	reviewed	review	VERB
gujaf-117	60	9	journal	journal	NOUN
gujaf-117	60	10	published	publish	VERB
gujaf-117	60	11	by	by	ADP
gujaf-117	60	12	the	the	DET
gujaf-117	60	13	department	department	NOUN
gujaf-117	60	14	of	of	ADP
gujaf-117	60	15	accounting	accounting	NOUN
gujaf-117	60	16	and	and	CCONJ
gujaf-117	60	17	finance	finance	NOUN
gujaf-117	60	18	,	,	PUNCT
gujaf-117	60	19	faculty	faculty	NOUN
gujaf-117	60	20	of	of	ADP
gujaf-117	60	21	management	management	NOUN
gujaf-117	60	22	and	and	CCONJ
gujaf-117	60	23	social	social	ADJ
gujaf-117	60	24	sciences	science	NOUN
gujaf-117	60	25	,	,	PUNCT
gujaf-117	60	26	federal	federal	ADJ
gujaf-117	60	27	university	university	NOUN
gujaf-117	60	28	gusau	gusau	NOUN
gujaf-117	60	29	,	,	PUNCT
gujaf-117	60	30	zamfara	zamfara	PROPN
gujaf-117	60	31	state	state	PROPN
gujaf-117	60	32	nigeria	nigeria	PROPN
gujaf-117	60	33	the	the	DET
gujaf-117	60	34	journal	journal	PROPN
gujaf-117	60	35	accepts	accept	VERB
gujaf-117	60	36	papers	paper	NOUN
gujaf-117	60	37	in	in	ADP
gujaf-117	60	38	all	all	DET
gujaf-117	60	39	areas	area	NOUN
gujaf-117	60	40	of	of	ADP
gujaf-117	60	41	accounting	accounting	NOUN
gujaf-117	60	42	and	and	CCONJ
gujaf-117	60	43	finance	finance	NOUN
gujaf-117	60	44	for	for	ADP
gujaf-117	60	45	publication	publication	NOUN
gujaf-117	60	46	which	which	PRON
gujaf-117	60	47	include	include	VERB
gujaf-117	60	48	:	:	PUNCT
gujaf-117	60	49	accounting	accounting	NOUN
gujaf-117	60	50	standards	standard	NOUN
gujaf-117	60	51	,	,	PUNCT
gujaf-117	60	52	accounting	account	VERB
gujaf-117	60	53	information	information	NOUN
gujaf-117	60	54	system	system	NOUN
gujaf-117	60	55	,	,	PUNCT
gujaf-117	60	56	financial	financial	ADJ
gujaf-117	60	57	reporting	reporting	NOUN
gujaf-117	60	58	,	,	PUNCT
gujaf-117	60	59	earnings	earning	NOUN
gujaf-117	60	60	management	management	NOUN
gujaf-117	60	61	,	,	PUNCT
gujaf-117	60	62	,	,	PUNCT
gujaf-117	60	63	auditing	auditing	NOUN
gujaf-117	60	64	and	and	CCONJ
gujaf-117	60	65	investigation	investigation	NOUN
gujaf-117	60	66	,	,	PUNCT
gujaf-117	60	67	auditing	auditing	NOUN
gujaf-117	60	68	and	and	CCONJ
gujaf-117	60	69	standards	standard	NOUN
gujaf-117	60	70	,	,	PUNCT
gujaf-117	60	71	public	public	ADJ
gujaf-117	60	72	sector	sector	NOUN
gujaf-117	60	73	accounting	accounting	NOUN
gujaf-117	60	74	and	and	CCONJ
gujaf-117	60	75	auditing	auditing	NOUN
gujaf-117	60	76	,	,	PUNCT
gujaf-117	60	77	taxation	taxation	NOUN
gujaf-117	60	78	and	and	CCONJ
gujaf-117	60	79	revenue	revenue	NOUN
gujaf-117	60	80	administration	administration	NOUN
gujaf-117	60	81	,	,	PUNCT
gujaf-117	60	82	corporate	corporate	ADJ
gujaf-117	60	83	governance	governance	NOUN
gujaf-117	60	84	issues	issue	NOUN
gujaf-117	60	85	,	,	PUNCT
gujaf-117	60	86	corporate	corporate	ADJ
gujaf-117	60	87	social	social	ADJ
gujaf-117	60	88	responsibility	responsibility	NOUN
gujaf-117	60	89	,	,	PUNCT
gujaf-117	60	90	sustainability	sustainability	NOUN
gujaf-117	60	91	and	and	CCONJ
gujaf-117	60	92	environmental	environmental	ADJ
gujaf-117	60	93	reporting	reporting	NOUN
gujaf-117	60	94	issue	issue	NOUN
gujaf-117	60	95	,	,	PUNCT
gujaf-117	60	96	information	information	NOUN
gujaf-117	60	97	and	and	CCONJ
gujaf-117	60	98	communication	communication	NOUN
gujaf-117	60	99	technology	technology	NOUN
gujaf-117	60	100	issues	issue	NOUN
gujaf-117	60	101	,	,	PUNCT
gujaf-117	60	102	bankruptcy	bankruptcy	NOUN
gujaf-117	60	103	prediction	prediction	NOUN
gujaf-117	60	104	,	,	PUNCT
gujaf-117	60	105	corporate	corporate	ADJ
gujaf-117	60	106	finance	finance	NOUN
gujaf-117	60	107	,	,	PUNCT
gujaf-117	60	108	personal	personal	ADJ
gujaf-117	60	109	finance	finance	NOUN
gujaf-117	60	110	,	,	PUNCT
gujaf-117	60	111	merger	merger	NOUN
gujaf-117	60	112	and	and	CCONJ
gujaf-117	60	113	acquisitions	acquisition	NOUN
gujaf-117	60	114	,	,	PUNCT
gujaf-117	60	115	capital	capital	NOUN
gujaf-117	60	116	structure	structure	NOUN
gujaf-117	60	117	,	,	PUNCT
gujaf-117	60	118	working	work	VERB
gujaf-117	60	119	capital	capital	NOUN
gujaf-117	60	120	management	management	NOUN
gujaf-117	60	121	,	,	PUNCT
gujaf-117	60	122	enterprises	enterprise	NOUN
gujaf-117	60	123	risk	risk	NOUN
gujaf-117	60	124	management	management	NOUN
gujaf-117	60	125	,	,	PUNCT
gujaf-117	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-117	60	127	,	,	PUNCT
gujaf-117	60	128	international	international	ADJ
gujaf-117	60	129	business	business	NOUN
gujaf-117	60	130	accounting	accounting	NOUN
gujaf-117	60	131	and	and	CCONJ
gujaf-117	60	132	finance	finance	NOUN
gujaf-117	60	133	,	,	PUNCT
gujaf-117	60	134	banking	banking	NOUN
gujaf-117	60	135	crises	crisis	NOUN
gujaf-117	60	136	,	,	PUNCT
gujaf-117	60	137	bank	bank	NOUN
gujaf-117	60	138	’s	’s	PART
gujaf-117	60	139	profitability	profitability	NOUN
gujaf-117	60	140	,	,	PUNCT
gujaf-117	60	141	risk	risk	NOUN
gujaf-117	60	142	and	and	CCONJ
gujaf-117	60	143	insurance	insurance	NOUN
gujaf-117	60	144	issue	issue	NOUN
gujaf-117	60	145	,	,	PUNCT
gujaf-117	60	146	islamic	islamic	ADJ
gujaf-117	60	147	finance	finance	NOUN
gujaf-117	60	148	,	,	PUNCT
gujaf-117	60	149	conventional	conventional	ADJ
gujaf-117	60	150	and	and	CCONJ
gujaf-117	60	151	islamic	islamic	ADJ
gujaf-117	60	152	banks	bank	NOUN
gujaf-117	60	153	and	and	CCONJ
gujaf-117	60	154	so	so	ADV
gujaf-117	60	155	forth	forth	ADV
gujaf-117	60	156	.	.	PUNCT
gujaf-117	61	1	guidelines	guideline	NOUN
gujaf-117	61	2	for	for	ADP
gujaf-117	61	3	submission	submission	NOUN
gujaf-117	61	4	and	and	CCONJ
gujaf-117	61	5	manuscript	manuscript	NOUN
gujaf-117	61	6	format	format	VERB
gujaf-117	61	7	the	the	DET
gujaf-117	61	8	submission	submission	NOUN
gujaf-117	61	9	language	language	NOUN
gujaf-117	61	10	is	be	AUX
gujaf-117	61	11	english	english	PROPN
gujaf-117	61	12	and	and	CCONJ
gujaf-117	61	13	must	must	AUX
gujaf-117	61	14	be	be	AUX
gujaf-117	61	15	a	a	DET
gujaf-117	61	16	well	well	ADV
gujaf-117	61	17	-	-	PUNCT
gujaf-117	61	18	researched	research	VERB
gujaf-117	61	19	original	original	ADJ
gujaf-117	61	20	manuscript	manuscript	NOUN
gujaf-117	61	21	that	that	PRON
gujaf-117	61	22	has	have	AUX
gujaf-117	61	23	not	not	PART
gujaf-117	61	24	previously	previously	ADV
gujaf-117	61	25	been	be	AUX
gujaf-117	61	26	submitted	submit	VERB
gujaf-117	61	27	elsewhere	elsewhere	ADV
gujaf-117	61	28	for	for	ADP
gujaf-117	61	29	publication	publication	NOUN
gujaf-117	61	30	.	.	PUNCT
gujaf-117	62	1	the	the	DET
gujaf-117	62	2	paper	paper	NOUN
gujaf-117	62	3	should	should	AUX
gujaf-117	62	4	not	not	PART
gujaf-117	62	5	exceed	exceed	VERB
gujaf-117	62	6	more	more	ADJ
gujaf-117	62	7	than	than	ADP
gujaf-117	62	8	15	15	NUM
gujaf-117	62	9	pages	page	NOUN
gujaf-117	62	10	on	on	ADP
gujaf-117	62	11	a4	a4	NOUN
gujaf-117	62	12	type	type	NOUN
gujaf-117	62	13	paper	paper	NOUN
gujaf-117	62	14	in	in	ADP
gujaf-117	62	15	ms	ms	ADJ
gujaf-117	62	16	-	-	PUNCT
gujaf-117	62	17	word	word	NOUN
gujaf-117	62	18	format	format	NOUN
gujaf-117	62	19	,	,	PUNCT
gujaf-117	62	20	1.5	1.5	NUM
gujaf-117	62	21	-	-	PUNCT
gujaf-117	62	22	line	line	NOUN
gujaf-117	62	23	spacing	spacing	NOUN
gujaf-117	62	24	,	,	PUNCT
gujaf-117	62	25	12	12	NUM
gujaf-117	62	26	font	font	NOUN
gujaf-117	62	27	size	size	NOUN
gujaf-117	62	28	in	in	ADP
gujaf-117	62	29	times	time	NOUN
gujaf-117	62	30	new	new	ADJ
gujaf-117	62	31	roman	roman	NOUN
gujaf-117	62	32	.	.	PUNCT
gujaf-117	63	1	manuscript	manuscript	NOUN
gujaf-117	63	2	should	should	AUX
gujaf-117	63	3	be	be	AUX
gujaf-117	63	4	tested	test	VERB
gujaf-117	63	5	for	for	ADP
gujaf-117	63	6	plagiarism	plagiarism	NOUN
gujaf-117	63	7	before	before	ADP
gujaf-117	63	8	submission	submission	NOUN
gujaf-117	63	9	,	,	PUNCT
gujaf-117	63	10	as	as	SCONJ
gujaf-117	63	11	the	the	DET
gujaf-117	63	12	maximum	maximum	ADJ
gujaf-117	63	13	similarity	similarity	NOUN
gujaf-117	63	14	index	index	NOUN
gujaf-117	63	15	acceptable	acceptable	ADJ
gujaf-117	63	16	by	by	ADP
gujaf-117	63	17	gujaf	gujaf	NOUN
gujaf-117	63	18	is	be	AUX
gujaf-117	63	19	25	25	NUM
gujaf-117	63	20	percent	percent	NOUN
gujaf-117	63	21	.	.	PUNCT
gujaf-117	64	1	furthermore	furthermore	ADV
gujaf-117	64	2	,	,	PUNCT
gujaf-117	64	3	the	the	DET
gujaf-117	64	4	length	length	NOUN
gujaf-117	64	5	of	of	ADP
gujaf-117	64	6	a	a	DET
gujaf-117	64	7	complete	complete	ADJ
gujaf-117	64	8	article	article	NOUN
gujaf-117	64	9	should	should	AUX
gujaf-117	64	10	not	not	PART
gujaf-117	64	11	exceed	exceed	VERB
gujaf-117	64	12	5000	5000	NUM
gujaf-117	64	13	words	word	NOUN
gujaf-117	64	14	including	include	VERB
gujaf-117	64	15	an	an	DET
gujaf-117	64	16	abstract	abstract	NOUN
gujaf-117	64	17	of	of	ADP
gujaf-117	64	18	not	not	PART
gujaf-117	64	19	more	more	ADJ
gujaf-117	64	20	than	than	ADP
gujaf-117	64	21	250	250	NUM
gujaf-117	64	22	words	word	NOUN
gujaf-117	64	23	with	with	ADP
gujaf-117	64	24	a	a	DET
gujaf-117	64	25	minimum	minimum	NOUN
gujaf-117	64	26	of	of	ADP
gujaf-117	64	27	four	four	NUM
gujaf-117	64	28	key	key	ADJ
gujaf-117	64	29	words	word	NOUN
gujaf-117	64	30	immediately	immediately	ADV
gujaf-117	64	31	after	after	ADP
gujaf-117	64	32	the	the	DET
gujaf-117	64	33	abstract	abstract	NOUN
gujaf-117	64	34	.	.	PUNCT
gujaf-117	65	1	all	all	DET
gujaf-117	65	2	references	reference	NOUN
gujaf-117	65	3	including	include	VERB
gujaf-117	65	4	in	in	ADP
gujaf-117	65	5	text	text	NOUN
gujaf-117	65	6	citation	citation	NOUN
gujaf-117	65	7	and	and	CCONJ
gujaf-117	65	8	reference	reference	NOUN
gujaf-117	65	9	list	list	NOUN
gujaf-117	65	10	,	,	PUNCT
gujaf-117	65	11	tables	table	NOUN
gujaf-117	65	12	and	and	CCONJ
gujaf-117	65	13	figures	figure	NOUN
gujaf-117	65	14	should	should	AUX
gujaf-117	65	15	be	be	AUX
gujaf-117	65	16	in	in	ADP
gujaf-117	65	17	line	line	NOUN
gujaf-117	65	18	with	with	ADP
gujaf-117	65	19	apa	apa	PROPN
gujaf-117	65	20	7	7	NUM
gujaf-117	65	21	th	th	X
gujaf-117	65	22	edition	edition	NOUN
gujaf-117	65	23	publication	publication	NOUN
gujaf-117	65	24	manual	manual	NOUN
gujaf-117	65	25	.	.	PUNCT
gujaf-117	66	1	finally	finally	ADV
gujaf-117	66	2	,	,	PUNCT
gujaf-117	66	3	manuscript	manuscript	NOUN
gujaf-117	66	4	should	should	AUX
gujaf-117	66	5	be	be	AUX
gujaf-117	66	6	send	send	VERB
gujaf-117	66	7	to	to	ADP
gujaf-117	66	8	our	our	PRON
gujaf-117	66	9	email	email	NOUN
gujaf-117	66	10	address	address	NOUN
gujaf-117	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-117	66	12	and	and	CCONJ
gujaf-117	66	13	a	a	DET
gujaf-117	66	14	copy	copy	NOUN
gujaf-117	66	15	to	to	ADP
gujaf-117	66	16	our	our	PRON
gujaf-117	66	17	website	website	NOUN
gujaf-117	66	18	on	on	ADP
gujaf-117	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-117	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-117	66	21	vii	vii	PROPN
gujaf-117	66	22	publication	publication	NOUN
gujaf-117	66	23	procedure	procedure	NOUN
gujaf-117	66	24	after	after	ADP
gujaf-117	66	25	receiving	receive	VERB
gujaf-117	66	26	a	a	DET
gujaf-117	66	27	manuscript	manuscript	NOUN
gujaf-117	66	28	that	that	PRON
gujaf-117	66	29	is	be	AUX
gujaf-117	66	30	within	within	ADP
gujaf-117	66	31	the	the	DET
gujaf-117	66	32	similarity	similarity	NOUN
gujaf-117	66	33	index	index	NOUN
gujaf-117	66	34	threshold	threshold	NOUN
gujaf-117	66	35	,	,	PUNCT
gujaf-117	66	36	a	a	DET
gujaf-117	66	37	confirmation	confirmation	NOUN
gujaf-117	66	38	email	email	NOUN
gujaf-117	66	39	will	will	AUX
gujaf-117	66	40	be	be	AUX
gujaf-117	66	41	send	send	VERB
gujaf-117	66	42	together	together	ADV
gujaf-117	66	43	with	with	ADP
gujaf-117	66	44	a	a	DET
gujaf-117	66	45	request	request	NOUN
gujaf-117	66	46	to	to	PART
gujaf-117	66	47	pay	pay	VERB
gujaf-117	66	48	a	a	DET
gujaf-117	66	49	review	review	NOUN
gujaf-117	66	50	proceeding	proceeding	NOUN
gujaf-117	66	51	fee	fee	NOUN
gujaf-117	66	52	.	.	PUNCT
gujaf-117	67	1	at	at	ADP
gujaf-117	67	2	this	this	DET
gujaf-117	67	3	point	point	NOUN
gujaf-117	67	4	,	,	PUNCT
gujaf-117	67	5	the	the	DET
gujaf-117	67	6	editorial	editorial	ADJ
gujaf-117	67	7	board	board	NOUN
gujaf-117	67	8	will	will	AUX
gujaf-117	67	9	take	take	VERB
gujaf-117	67	10	a	a	DET
gujaf-117	67	11	decision	decision	NOUN
gujaf-117	67	12	on	on	ADP
gujaf-117	67	13	accepting	accept	VERB
gujaf-117	67	14	,	,	PUNCT
gujaf-117	67	15	rejecting	reject	VERB
gujaf-117	67	16	or	or	CCONJ
gujaf-117	67	17	making	make	VERB
gujaf-117	67	18	a	a	DET
gujaf-117	67	19	resubmission	resubmission	NOUN
gujaf-117	67	20	of	of	ADP
gujaf-117	67	21	the	the	DET
gujaf-117	67	22	manuscript	manuscript	NOUN
gujaf-117	67	23	based	base	VERB
gujaf-117	67	24	on	on	ADP
gujaf-117	67	25	the	the	DET
gujaf-117	67	26	outcome	outcome	NOUN
gujaf-117	67	27	of	of	ADP
gujaf-117	67	28	the	the	DET
gujaf-117	67	29	double	double	ADJ
gujaf-117	67	30	-	-	PUNCT
gujaf-117	67	31	blind	blind	ADJ
gujaf-117	67	32	peer	peer	NOUN
gujaf-117	67	33	review	review	NOUN
gujaf-117	67	34	.	.	PUNCT
gujaf-117	68	1	those	those	DET
gujaf-117	68	2	authors	author	NOUN
gujaf-117	68	3	whose	whose	DET
gujaf-117	68	4	manuscript	manuscript	NOUN
gujaf-117	68	5	were	be	AUX
gujaf-117	68	6	accepted	accept	VERB
gujaf-117	68	7	for	for	ADP
gujaf-117	68	8	publication	publication	NOUN
gujaf-117	68	9	will	will	AUX
gujaf-117	68	10	be	be	AUX
gujaf-117	68	11	asked	ask	VERB
gujaf-117	68	12	to	to	PART
gujaf-117	68	13	pay	pay	VERB
gujaf-117	68	14	a	a	DET
gujaf-117	68	15	publication	publication	NOUN
gujaf-117	68	16	fee	fee	NOUN
gujaf-117	68	17	,	,	PUNCT
gujaf-117	68	18	after	after	ADP
gujaf-117	68	19	effecting	effect	VERB
gujaf-117	68	20	all	all	DET
gujaf-117	68	21	suggested	suggest	VERB
gujaf-117	68	22	corrections	correction	NOUN
gujaf-117	68	23	and	and	CCONJ
gujaf-117	68	24	changes	change	NOUN
gujaf-117	68	25	made	make	VERB
gujaf-117	68	26	on	on	ADP
gujaf-117	68	27	the	the	DET
gujaf-117	68	28	manuscript	manuscript	NOUN
gujaf-117	68	29	.	.	PUNCT
gujaf-117	69	1	all	all	DET
gujaf-117	69	2	corrected	correct	VERB
gujaf-117	69	3	papers	paper	NOUN
gujaf-117	69	4	returned	return	VERB
gujaf-117	69	5	within	within	ADP
gujaf-117	69	6	the	the	DET
gujaf-117	69	7	specified	specify	VERB
gujaf-117	69	8	time	time	NOUN
gujaf-117	69	9	frame	frame	NOUN
gujaf-117	69	10	will	will	AUX
gujaf-117	69	11	be	be	AUX
gujaf-117	69	12	published	publish	VERB
gujaf-117	69	13	in	in	ADP
gujaf-117	69	14	that	that	DET
gujaf-117	69	15	issue	issue	NOUN
gujaf-117	69	16	.	.	PUNCT
gujaf-117	70	1	payment	payment	NOUN
gujaf-117	70	2	details	detail	NOUN
gujaf-117	70	3	bank	bank	NOUN
gujaf-117	70	4	:	:	PUNCT
gujaf-117	70	5	fcmb	fcmb	PROPN
gujaf-117	70	6	account	account	PROPN
gujaf-117	70	7	number	number	NOUN
gujaf-117	70	8	:	:	PUNCT
gujaf-117	70	9	7278465011	7278465011	NUM
gujaf-117	70	10	account	account	NOUN
gujaf-117	70	11	name	name	NOUN
gujaf-117	70	12	:	:	PUNCT
gujaf-117	70	13	gusau	gusau	PROPN
gujaf-117	70	14	journal	journal	NOUN
gujaf-117	70	15	of	of	ADP
gujaf-117	70	16	accounting	accounting	NOUN
gujaf-117	70	17	and	and	CCONJ
gujaf-117	70	18	finance	finance	NOUN
gujaf-117	70	19	for	for	ADP
gujaf-117	70	20	inquiry	inquiry	NOUN
gujaf-117	70	21	the	the	DET
gujaf-117	70	22	head	head	NOUN
gujaf-117	70	23	,	,	PUNCT
gujaf-117	70	24	department	department	NOUN
gujaf-117	70	25	of	of	ADP
gujaf-117	70	26	accounting	accounting	NOUN
gujaf-117	70	27	and	and	CCONJ
gujaf-117	70	28	finance	finance	NOUN
gujaf-117	70	29	,	,	PUNCT
gujaf-117	70	30	federal	federal	ADJ
gujaf-117	70	31	university	university	NOUN
gujaf-117	70	32	gusau	gusau	PROPN
gujaf-117	70	33	,	,	PUNCT
gujaf-117	70	34	zamfara	zamfara	PROPN
gujaf-117	70	35	state	state	PROPN
gujaf-117	70	36	.	.	PUNCT
gujaf-117	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-117	72	1	+2348069393824	+2348069393824	PRON
gujaf-117	72	2	for	for	ADP
gujaf-117	72	3	more	more	ADJ
gujaf-117	72	4	information	information	NOUN
gujaf-117	72	5	,	,	PUNCT
gujaf-117	72	6	contact	contact	VERB
gujaf-117	72	7	the	the	DET
gujaf-117	72	8	editor	editor	NOUN
gujaf-117	72	9	-	-	PUNCT
gujaf-117	72	10	in	in	ADP
gujaf-117	72	11	-	-	PUNCT
gujaf-117	72	12	chief	chief	NOUN
gujaf-117	72	13	on	on	ADP
gujaf-117	72	14	+2348067766435	+2348067766435	NUM
gujaf-117	72	15	the	the	DET
gujaf-117	72	16	associate	associate	ADJ
gujaf-117	72	17	editor	editor	NOUN
gujaf-117	72	18	on	on	ADP
gujaf-117	72	19	+2348036057525	+2348036057525	NUM
gujaf-117	72	20	or	or	CCONJ
gujaf-117	72	21	visit	visit	VERB
gujaf-117	72	22	our	our	PRON
gujaf-117	72	23	website	website	NOUN
gujaf-117	72	24	on	on	ADP
gujaf-117	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-117	72	26	or	or	CCONJ
gujaf-117	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-117	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-117	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-117	72	30	viii	viii	ADJ
gujaf-117	72	31	contents	content	NOUN
gujaf-117	72	32	mediating	mediate	VERB
gujaf-117	72	33	effect	effect	NOUN
gujaf-117	72	34	of	of	ADP
gujaf-117	72	35	audit	audit	NOUN
gujaf-117	72	36	committee	committee	NOUN
gujaf-117	72	37	on	on	ADP
gujaf-117	72	38	board	board	PROPN
gujaf-117	72	39	dynamic	dynamic	ADJ
gujaf-117	72	40	and	and	CCONJ
gujaf-117	72	41	creative	creative	ADJ
gujaf-117	72	42	accounting	accounting	NOUN
gujaf-117	72	43	in	in	ADP
gujaf-117	72	44	nigerian	nigerian	ADJ
gujaf-117	72	45	firms	firm	NOUN
gujaf-117	72	46	abbas	abbas	PROPN
gujaf-117	72	47	usman	usman	PROPN
gujaf-117	72	48	phd	phd	PROPN
gujaf-117	72	49	,	,	PUNCT
gujaf-117	72	50	shehu	shehu	PROPN
gujaf-117	72	51	usman	usman	PROPN
gujaf-117	72	52	hassan	hassan	PROPN
gujaf-117	72	53	phd	phd	PROPN
gujaf-117	72	54	1	1	NUM
gujaf-117	72	55	financial	financial	ADJ
gujaf-117	72	56	performance	performance	NOUN
gujaf-117	72	57	of	of	ADP
gujaf-117	72	58	banks	bank	NOUN
gujaf-117	72	59	in	in	ADP
gujaf-117	72	60	selected	select	VERB
gujaf-117	72	61	african	african	ADJ
gujaf-117	72	62	countries	country	NOUN
gujaf-117	72	63	:	:	PUNCT
gujaf-117	72	64	does	do	VERB
gujaf-117	72	65	institutional	institutional	ADJ
gujaf-117	72	66	quality	quality	NOUN
gujaf-117	72	67	matter	matter	NOUN
gujaf-117	72	68	?	?	PUNCT
gujaf-117	73	1	toluwa	toluwa	PROPN
gujaf-117	73	2	celestine	celestine	PROPN
gujaf-117	73	3	oladele	oladele	PROPN
gujaf-117	73	4	phd	phd	PROPN
gujaf-117	73	5	,	,	PUNCT
gujaf-117	73	6	peters	peters	PROPN
gujaf-117	73	7	ade	ade	PROPN
gujaf-117	73	8	sanni	sanni	PROPN
gujaf-117	73	9	22	22	NUM
gujaf-117	73	10	firm	firm	ADJ
gujaf-117	73	11	-	-	PUNCT
gujaf-117	73	12	specific	specific	ADJ
gujaf-117	73	13	characteristcs	characteristcs	NOUN
gujaf-117	73	14	and	and	CCONJ
gujaf-117	73	15	financial	financial	ADJ
gujaf-117	73	16	performance	performance	NOUN
gujaf-117	73	17	of	of	ADP
gujaf-117	73	18	listed	list	VERB
gujaf-117	73	19	agricultural	agricultural	ADJ
gujaf-117	73	20	companies	company	NOUN
gujaf-117	73	21	in	in	ADP
gujaf-117	73	22	nigeria	nigeria	PROPN
gujaf-117	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-117	73	24	t.	t.	PROPN
gujaf-117	73	25	jimoh	jimoh	PROPN
gujaf-117	73	26	,	,	PUNCT
gujaf-117	73	27	john	john	PROPN
gujaf-117	73	28	a.	a.	PROPN
gujaf-117	73	29	attah	attah	PROPN
gujaf-117	74	1	33	33	NUM
gujaf-117	74	2	effect	effect	NOUN
gujaf-117	74	3	of	of	ADP
gujaf-117	74	4	financial	financial	ADJ
gujaf-117	74	5	leverage	leverage	NOUN
gujaf-117	74	6	on	on	ADP
gujaf-117	74	7	stock	stock	NOUN
gujaf-117	74	8	returns	return	NOUN
gujaf-117	74	9	of	of	ADP
gujaf-117	74	10	listed	list	VERB
gujaf-117	74	11	companies	company	NOUN
gujaf-117	74	12	in	in	ADP
gujaf-117	74	13	nigeria	nigeria	PROPN
gujaf-117	74	14	capital	capital	PROPN
gujaf-117	74	15	market	market	PROPN
gujaf-117	74	16	abdulrahman	abdulrahman	PROPN
gujaf-117	74	17	abubakar	abubakar	PROPN
gujaf-117	74	18	,	,	PUNCT
gujaf-117	74	19	prof	prof	PROPN
gujaf-117	74	20	.	.	PUNCT
gujaf-117	75	1	ahmad	ahmad	PROPN
gujaf-117	75	2	bello	bello	PROPN
gujaf-117	75	3	,	,	PUNCT
gujaf-117	75	4	prof	prof	PROPN
gujaf-117	75	5	.	.	PUNCT
gujaf-117	75	6	s.	s.	PROPN
gujaf-117	75	7	a.	a.	PROPN
gujaf-117	75	8	abdullahi	abdullahi	PROPN
gujaf-117	75	9	,	,	PUNCT
gujaf-117	75	10	dr	dr	PROPN
gujaf-117	75	11	.	.	PROPN
gujaf-117	75	12	m.	m.	PROPN
gujaf-117	75	13	d.	d.	PROPN
gujaf-117	75	14	tahir	tahir	PROPN
gujaf-117	75	15	45	45	NUM
gujaf-117	75	16	efficiency	efficiency	NOUN
gujaf-117	75	17	of	of	ADP
gujaf-117	75	18	deposit	deposit	NOUN
gujaf-117	75	19	money	money	NOUN
gujaf-117	75	20	banks	bank	NOUN
gujaf-117	75	21	in	in	ADP
gujaf-117	75	22	nigeria	nigeria	PROPN
gujaf-117	75	23	:	:	PUNCT
gujaf-117	75	24	data	datum	NOUN
gujaf-117	75	25	envelopment	envelopment	ADJ
gujaf-117	75	26	analysis	analysis	NOUN
gujaf-117	75	27	approach	approach	NOUN
gujaf-117	75	28	mayowa	mayowa	PROPN
gujaf-117	75	29	gabriel	gabriel	PROPN
gujaf-117	75	30	ajao	ajao	PROPN
gujaf-117	75	31	,	,	PUNCT
gujaf-117	75	32	phd	phd	NOUN
gujaf-117	75	33	,	,	PUNCT
gujaf-117	75	34	lucky	lucky	ADJ
gujaf-117	75	35	charity	charity	NOUN
gujaf-117	75	36	omoregie	omoregie	PROPN
gujaf-117	75	37	,	,	PUNCT
gujaf-117	75	38	phd	phd	NOUN
gujaf-117	75	39	57	57	NUM
gujaf-117	75	40	credit	credit	NOUN
gujaf-117	75	41	appraisal	appraisal	NOUN
gujaf-117	75	42	,	,	PUNCT
gujaf-117	75	43	collection	collection	NOUN
gujaf-117	75	44	policy	policy	NOUN
gujaf-117	75	45	and	and	CCONJ
gujaf-117	75	46	loan	loan	NOUN
gujaf-117	75	47	performance	performance	NOUN
gujaf-117	75	48	of	of	ADP
gujaf-117	75	49	microfinance	microfinance	NOUN
gujaf-117	75	50	banks	bank	NOUN
gujaf-117	75	51	in	in	ADP
gujaf-117	75	52	kwara	kwara	PROPN
gujaf-117	75	53	state	state	PROPN
gujaf-117	75	54	,	,	PUNCT
gujaf-117	75	55	nigeria	nigeria	PROPN
gujaf-117	75	56	lukman	lukman	PROPN
gujaf-117	75	57	a.	a.	PROPN
gujaf-117	75	58	o.	o.	PROPN
gujaf-117	75	59	abdulrauf	abdulrauf	PROPN
gujaf-117	75	60	69	69	NUM
gujaf-117	75	61	environmental	environmental	ADJ
gujaf-117	75	62	sustainability	sustainability	NOUN
gujaf-117	75	63	disclosure	disclosure	NOUN
gujaf-117	75	64	and	and	CCONJ
gujaf-117	75	65	market	market	NOUN
gujaf-117	75	66	value	value	NOUN
gujaf-117	75	67	of	of	ADP
gujaf-117	75	68	listed	list	VERB
gujaf-117	75	69	oil	oil	NOUN
gujaf-117	75	70	and	and	CCONJ
gujaf-117	75	71	gas	gas	NOUN
gujaf-117	75	72	firms	firm	NOUN
gujaf-117	75	73	in	in	ADP
gujaf-117	75	74	nigeria	nigeria	PROPN
gujaf-117	75	75	munir	munir	PROPN
gujaf-117	75	76	aliyu	aliyu	PROPN
gujaf-117	75	77	saleh	saleh	PROPN
gujaf-117	75	78	,	,	PUNCT
gujaf-117	75	79	sirajo	sirajo	PROPN
gujaf-117	75	80	bappah	bappah	PROPN
gujaf-117	75	81	,	,	PUNCT
gujaf-117	75	82	prof	prof	PROPN
gujaf-117	75	83	.	.	PUNCT
gujaf-117	76	1	gbegi	gbegi	PROPN
gujaf-117	76	2	daniel	daniel	PROPN
gujaf-117	76	3	orsaa	orsaa	PROPN
gujaf-117	76	4	,	,	PUNCT
gujaf-117	76	5	ibrahim	ibrahim	PROPN
gujaf-117	76	6	adamu	adamu	PROPN
gujaf-117	76	7	saleh	saleh	PROPN
gujaf-117	76	8	phd	phd	PROPN
gujaf-117	76	9	81	81	NUM
gujaf-117	76	10	audit	audit	NOUN
gujaf-117	76	11	quality	quality	NOUN
gujaf-117	76	12	,	,	PUNCT
gujaf-117	76	13	tenure	tenure	NOUN
gujaf-117	76	14	and	and	CCONJ
gujaf-117	76	15	real	real	ADJ
gujaf-117	76	16	earnings	earning	NOUN
gujaf-117	76	17	management	management	NOUN
gujaf-117	76	18	of	of	ADP
gujaf-117	76	19	listed	list	VERB
gujaf-117	76	20	nonfinancial	nonfinancial	ADJ
gujaf-117	76	21	firms	firm	NOUN
gujaf-117	76	22	in	in	ADP
gujaf-117	76	23	nigeria	nigeria	PROPN
gujaf-117	76	24	ahmed	ahmed	PROPN
gujaf-117	76	25	mohammed	mohammed	PROPN
gujaf-117	76	26	,	,	PUNCT
gujaf-117	76	27	ademu	ademu	PROPN
gujaf-117	76	28	yahaya	yahaya	PROPN
gujaf-117	76	29	,	,	PUNCT
gujaf-117	76	30	musa	musa	PROPN
gujaf-117	76	31	zakariya	zakariya	PROPN
gujaf-117	76	32	95	95	NUM
gujaf-117	76	33	effect	effect	NOUN
gujaf-117	76	34	of	of	ADP
gujaf-117	76	35	ceo	ceo	NOUN
gujaf-117	76	36	pay	pay	NOUN
gujaf-117	76	37	and	and	CCONJ
gujaf-117	76	38	ceo	ceo	NOUN
gujaf-117	76	39	power	power	NOUN
gujaf-117	76	40	on	on	ADP
gujaf-117	76	41	risk	risk	NOUN
gujaf-117	76	42	-	-	PUNCT
gujaf-117	76	43	taking	taking	NOUN
gujaf-117	76	44	of	of	ADP
gujaf-117	76	45	listed	list	VERB
gujaf-117	76	46	deposit	deposit	NOUN
gujaf-117	76	47	money	money	NOUN
gujaf-117	76	48	banks	bank	NOUN
gujaf-117	76	49	in	in	ADP
gujaf-117	76	50	nigeria	nigeria	PROPN
gujaf-117	76	51	ismaila	ismaila	PROPN
gujaf-117	76	52	yusuf	yusuf	PROPN
gujaf-117	76	53	,	,	PUNCT
gujaf-117	76	54	dr	dr	PROPN
gujaf-117	76	55	.	.	PROPN
gujaf-117	76	56	salisu	salisu	PROPN
gujaf-117	76	57	abubakar	abubakar	PROPN
gujaf-117	76	58	,	,	PUNCT
gujaf-117	76	59	dr	dr	PROPN
gujaf-117	76	60	.	.	PROPN
gujaf-117	76	61	idris	idris	PROPN
gujaf-117	76	62	ahmed	ahmed	PROPN
gujaf-117	76	63	aliyu	aliyu	PROPN
gujaf-117	76	64	,	,	PUNCT
gujaf-117	76	65	dr	dr	PROPN
gujaf-117	76	66	.	.	PROPN
gujaf-117	76	67	(	(	PUNCT
gujaf-117	76	68	mrs	mrs	PROPN
gujaf-117	76	69	)	)	PUNCT
gujaf-117	76	70	aneitie	aneitie	PROPN
gujaf-117	76	71	charles	charles	PROPN
gujaf-117	76	72	dikki	dikki	PROPN
gujaf-117	76	73	104	104	NUM
gujaf-117	76	74	nexus	nexus	NOUN
gujaf-117	76	75	between	between	ADP
gujaf-117	76	76	taxation	taxation	NOUN
gujaf-117	76	77	and	and	CCONJ
gujaf-117	76	78	foreign	foreign	ADJ
gujaf-117	76	79	direct	direct	ADJ
gujaf-117	76	80	investment	investment	NOUN
gujaf-117	76	81	in	in	ADP
gujaf-117	76	82	nigeria	nigeria	PROPN
gujaf-117	76	83	daniel	daniel	PROPN
gujaf-117	76	84	ayegbeni	ayegbeni	PROPN
gujaf-117	76	85	ulokoaga	ulokoaga	PROPN
gujaf-117	76	86	,	,	PUNCT
gujaf-117	76	87	esther	esther	PROPN
gujaf-117	76	88	ikavbo	ikavbo	PROPN
gujaf-117	76	89	evbayiro	evbayiro	NOUN
gujaf-117	76	90	-	-	PUNCT
gujaf-117	76	91	osagie	osagie	NOUN
gujaf-117	76	92	(	(	PUNCT
gujaf-117	76	93	mrs	mrs	PROPN
gujaf-117	76	94	)	)	PUNCT
gujaf-117	76	95	,	,	PUNCT
gujaf-117	76	96	ph	ph	PROPN
gujaf-117	76	97	.	.	PROPN
gujaf-117	76	98	d	d	PROPN
gujaf-117	76	99	115	115	NUM
gujaf-117	76	100	working	working	NOUN
gujaf-117	76	101	capital	capital	NOUN
gujaf-117	76	102	management	management	NOUN
gujaf-117	76	103	and	and	CCONJ
gujaf-117	76	104	profitability	profitability	NOUN
gujaf-117	76	105	of	of	ADP
gujaf-117	76	106	listed	list	VERB
gujaf-117	76	107	consumer	consumer	NOUN
gujaf-117	76	108	and	and	CCONJ
gujaf-117	76	109	industrial	industrial	ADJ
gujaf-117	76	110	goods	good	NOUN
gujaf-117	76	111	companies	company	NOUN
gujaf-117	76	112	in	in	ADP
gujaf-117	76	113	nigeria	nigeria	PROPN
gujaf-117	76	114	kwasau	kwasau	PROPN
gujaf-117	76	115	ntyak	ntyak	PROPN
gujaf-117	76	116	leah	leah	PROPN
gujaf-117	76	117	,	,	PUNCT
gujaf-117	76	118	samuel	samuel	PROPN
gujaf-117	76	119	eniola	eniola	PROPN
gujaf-117	76	120	agbi	agbi	PROPN
gujaf-117	76	121	phd	phd	PROPN
gujaf-117	76	122	,	,	PUNCT
gujaf-117	76	123	lateef	lateef	PROPN
gujaf-117	76	124	olumide	olumide	PROPN
gujaf-117	76	125	mustapha	mustapha	PROPN
gujaf-117	76	126	phd	phd	PROPN
gujaf-117	76	127	125	125	NUM
gujaf-117	76	128	value	value	NOUN
gujaf-117	76	129	relevance	relevance	NOUN
gujaf-117	76	130	of	of	ADP
gujaf-117	76	131	earnings	earning	NOUN
gujaf-117	76	132	and	and	CCONJ
gujaf-117	76	133	book	book	NOUN
gujaf-117	76	134	value	value	NOUN
gujaf-117	76	135	:	:	PUNCT
gujaf-117	76	136	a	a	DET
gujaf-117	76	137	comparative	comparative	ADJ
gujaf-117	76	138	analysis	analysis	NOUN
gujaf-117	76	139	between	between	ADP
gujaf-117	76	140	big4	big4	NOUN
gujaf-117	76	141	and	and	CCONJ
gujaf-117	76	142	non	non	ADJ
gujaf-117	76	143	-	-	ADJ
gujaf-117	76	144	big4	big4	ADJ
gujaf-117	76	145	audited	audit	VERB
gujaf-117	76	146	listed	list	VERB
gujaf-117	76	147	firms	firm	NOUN
gujaf-117	76	148	in	in	ADP
gujaf-117	76	149	nigeria	nigeria	PROPN
gujaf-117	76	150	abdu	abdu	PROPN
gujaf-117	76	151	abubakar	abubakar	PROPN
gujaf-117	76	152	,	,	PUNCT
gujaf-117	76	153	ishaya	ishaya	PROPN
gujaf-117	76	154	luka	luka	PROPN
gujaf-117	76	155	chechet	chechet	PROPN
gujaf-117	76	156	phd	phd	PROPN
gujaf-117	76	157	,	,	PUNCT
gujaf-117	76	158	muazu	muazu	ADJ
gujaf-117	76	159	saidu	saidu	PROPN
gujaf-117	76	160	badara	badara	PROPN
gujaf-117	76	161	phd	phd	NOUN
gujaf-117	76	162	,	,	PUNCT
gujaf-117	76	163	yunusa	yunusa	PROPN
gujaf-117	76	164	nasiru	nasiru	PROPN
gujaf-117	76	165	phd	phd	PROPN
gujaf-117	76	166	136	136	NUM
gujaf-117	76	167	ix	ix	ADP
gujaf-117	76	168	value	value	NOUN
gujaf-117	76	169	relevance	relevance	NOUN
gujaf-117	76	170	of	of	ADP
gujaf-117	76	171	international	international	ADJ
gujaf-117	76	172	financial	financial	ADJ
gujaf-117	76	173	reporting	reporting	NOUN
gujaf-117	76	174	standard	standard	NOUN
gujaf-117	76	175	4	4	NUM
gujaf-117	76	176	(	(	PUNCT
gujaf-117	76	177	ifrs	ifrs	NOUN
gujaf-117	76	178	4	4	NUM
gujaf-117	76	179	)	)	PUNCT
gujaf-117	76	180	of	of	ADP
gujaf-117	76	181	listed	list	VERB
gujaf-117	76	182	nigerian	nigerian	ADJ
gujaf-117	76	183	insurance	insurance	NOUN
gujaf-117	76	184	firms	firm	NOUN
gujaf-117	76	185	mariya	mariya	PROPN
gujaf-117	76	186	mohammed	mohammed	PROPN
gujaf-117	76	187	hafiz	hafiz	PROPN
gujaf-117	76	188	,	,	PUNCT
gujaf-117	76	189	muhammad	muhammad	PROPN
gujaf-117	76	190	mustapha	mustapha	PROPN
gujaf-117	76	191	bagudo	bagudo	PROPN
gujaf-117	76	192	phd	phd	PROPN
gujaf-117	76	193	,	,	PUNCT
gujaf-117	76	194	salisu	salisu	ADJ
gujaf-117	76	195	abubakar	abubakar	PROPN
gujaf-117	76	196	phd	phd	NOUN
gujaf-117	76	197	145	145	NUM
gujaf-117	76	198	determinants	determinant	NOUN
gujaf-117	76	199	of	of	ADP
gujaf-117	76	200	audit	audit	NOUN
gujaf-117	76	201	fees	fee	NOUN
gujaf-117	76	202	of	of	ADP
gujaf-117	76	203	listed	list	VERB
gujaf-117	76	204	insurance	insurance	NOUN
gujaf-117	76	205	companies	company	NOUN
gujaf-117	76	206	in	in	ADP
gujaf-117	76	207	nigeria	nigeria	PROPN
gujaf-117	76	208	sagir	sagir	PROPN
gujaf-117	76	209	lawal	lawal	PROPN
gujaf-117	76	210	,	,	PUNCT
gujaf-117	76	211	phd	phd	NOUN
gujaf-117	76	212	,	,	PUNCT
gujaf-117	76	213	mohammed	mohammed	PROPN
gujaf-117	76	214	ibrahim	ibrahim	PROPN
gujaf-117	76	215	,	,	PUNCT
gujaf-117	76	216	phd	phd	NOUN
gujaf-117	76	217	158	158	NUM
gujaf-117	76	218	taxation	taxation	NOUN
gujaf-117	76	219	and	and	CCONJ
gujaf-117	76	220	social	social	ADJ
gujaf-117	76	221	services	service	NOUN
gujaf-117	76	222	:	:	PUNCT
gujaf-117	76	223	evidence	evidence	NOUN
gujaf-117	76	224	from	from	ADP
gujaf-117	76	225	nigeria	nigeria	PROPN
gujaf-117	76	226	adegbite	adegbite	PROPN
gujaf-117	76	227	,	,	PUNCT
gujaf-117	76	228	tajudeen	tajudeen	NOUN
gujaf-117	76	229	adejare	adejare	NOUN
gujaf-117	76	230	,	,	PUNCT
gujaf-117	76	231	phd	phd	NOUN
gujaf-117	76	232	,	,	PUNCT
gujaf-117	76	233	abdussamad	abdussamad	PROPN
gujaf-117	76	234	,	,	PUNCT
gujaf-117	76	235	olarinde	olarinde	VERB
gujaf-117	76	236	171	171	NUM
gujaf-117	76	237	ownership	ownership	NOUN
gujaf-117	76	238	structure	structure	NOUN
gujaf-117	76	239	and	and	CCONJ
gujaf-117	76	240	financial	financial	ADJ
gujaf-117	76	241	performance	performance	NOUN
gujaf-117	76	242	of	of	ADP
gujaf-117	76	243	quoted	quote	VERB
gujaf-117	76	244	mortgage	mortgage	NOUN
gujaf-117	76	245	banks	bank	NOUN
gujaf-117	76	246	in	in	ADP
gujaf-117	76	247	nigeria	nigeria	PROPN
gujaf-117	76	248	awotundun	awotundun	PROPN
gujaf-117	76	249	,	,	PUNCT
gujaf-117	76	250	d.	d.	PROPN
gujaf-117	76	251	a.	a.	PROPN
gujaf-117	76	252	,	,	PUNCT
gujaf-117	76	253	phd	phd	NOUN
gujaf-117	76	254	,	,	PUNCT
gujaf-117	76	255	jinadu	jinadu	ADJ
gujaf-117	76	256	,	,	PUNCT
gujaf-117	76	257	m.	m.	PROPN
gujaf-117	76	258	y.	y.	PROPN
gujaf-117	76	259	b.	b.	PROPN
gujaf-117	76	260	,	,	PUNCT
gujaf-117	76	261	fakunmoju	fakunmoju	PROPN
gujaf-117	76	262	,	,	PUNCT
gujaf-117	76	263	s.	s.	PROPN
gujaf-117	76	264	k.	k.	PROPN
gujaf-117	76	265	,	,	PUNCT
gujaf-117	76	266	phd	phd	PROPN
gujaf-117	76	267	.	.	PROPN
gujaf-117	76	268	183	183	NUM
gujaf-117	76	269	capital	capital	NOUN
gujaf-117	76	270	structure	structure	NOUN
gujaf-117	76	271	and	and	CCONJ
gujaf-117	76	272	profitability	profitability	NOUN
gujaf-117	76	273	of	of	ADP
gujaf-117	76	274	listed	list	VERB
gujaf-117	76	275	deposit	deposit	NOUN
gujaf-117	76	276	money	money	NOUN
gujaf-117	76	277	banks	bank	NOUN
gujaf-117	76	278	in	in	ADP
gujaf-117	76	279	nigeria	nigeria	PROPN
gujaf-117	76	280	rahji	rahji	PROPN
gujaf-117	76	281	ohize	ohize	PROPN
gujaf-117	76	282	ibrahim	ibrahim	PROPN
gujaf-117	76	283	,	,	PUNCT
gujaf-117	76	284	kamaldeen	kamaldeen	VERB
gujaf-117	76	285	ibraheem	ibraheem	PROPN
gujaf-117	76	286	nageri	nageri	PROPN
gujaf-117	76	287	,	,	PUNCT
gujaf-117	76	288	phd	phd	NOUN
gujaf-117	76	289	,	,	PUNCT
gujaf-117	76	290	abdullai	abdullai	NOUN
gujaf-117	76	291	agbaje	agbaje	NOUN
gujaf-117	76	292	salami	salami	NOUN
gujaf-117	76	293	,	,	PUNCT
gujaf-117	76	294	phd	phd	NOUN
gujaf-117	76	295	194	194	NUM
gujaf-117	76	296	1	1	NUM
gujaf-117	76	297	ownership	ownership	NOUN
gujaf-117	76	298	structure	structure	NOUN
gujaf-117	76	299	and	and	CCONJ
gujaf-117	76	300	financial	financial	ADJ
gujaf-117	76	301	performance	performance	NOUN
gujaf-117	76	302	of	of	ADP
gujaf-117	76	303	quoted	quote	VERB
gujaf-117	76	304	mortgage	mortgage	NOUN
gujaf-117	76	305	banks	bank	NOUN
gujaf-117	76	306	in	in	ADP
gujaf-117	76	307	nigeria	nigeria	PROPN
gujaf-117	76	308	awotundun	awotundun	PROPN
gujaf-117	76	309	,	,	PUNCT
gujaf-117	76	310	d.	d.	PROPN
gujaf-117	76	311	a.	a.	PROPN
gujaf-117	76	312	,	,	PUNCT
gujaf-117	76	313	phd	phd	PROPN
gujaf-117	76	314	.	.	PUNCT
gujaf-117	76	315	department	department	PROPN
gujaf-117	76	316	of	of	ADP
gujaf-117	76	317	banking	banking	NOUN
gujaf-117	76	318	and	and	CCONJ
gujaf-117	76	319	finance	finance	NOUN
gujaf-117	76	320	lagos	lagos	PROPN
gujaf-117	76	321	state	state	PROPN
gujaf-117	76	322	university	university	PROPN
gujaf-117	76	323	,	,	PUNCT
gujaf-117	76	324	ojo	ojo	NOUN
gujaf-117	76	325	lagos	lagos	PROPN
gujaf-117	76	326	state	state	NOUN
gujaf-117	76	327	,	,	PUNCT
gujaf-117	76	328	nigeria	nigeria	PROPN
gujaf-117	76	329	jinadu	jinadu	ADJ
gujaf-117	76	330	,	,	PUNCT
gujaf-117	76	331	m.	m.	PROPN
gujaf-117	76	332	y.	y.	PROPN
gujaf-117	76	333	b.	b.	PROPN
gujaf-117	76	334	department	department	PROPN
gujaf-117	76	335	of	of	ADP
gujaf-117	76	336	banking	banking	NOUN
gujaf-117	76	337	and	and	CCONJ
gujaf-117	76	338	finance	finance	NOUN
gujaf-117	76	339	lagos	lagos	PROPN
gujaf-117	76	340	state	state	PROPN
gujaf-117	76	341	university	university	PROPN
gujaf-117	76	342	,	,	PUNCT
gujaf-117	76	343	ojo	ojo	NOUN
gujaf-117	76	344	lagos	lagos	PROPN
gujaf-117	76	345	state	state	NOUN
gujaf-117	76	346	,	,	PUNCT
gujaf-117	76	347	nigeria	nigeria	PROPN
gujaf-117	76	348	mybjinadu@gmail.com	mybjinadu@gmail.com	PROPN
gujaf-117	77	1	fakunmoju	fakunmoju	PROPN
gujaf-117	77	2	,	,	PUNCT
gujaf-117	77	3	s.	s.	PROPN
gujaf-117	77	4	k.	k.	PROPN
gujaf-117	77	5	,	,	PUNCT
gujaf-117	77	6	phd	phd	PROPN
gujaf-117	77	7	.	.	PUNCT
gujaf-117	77	8	department	department	PROPN
gujaf-117	77	9	of	of	ADP
gujaf-117	77	10	banking	banking	NOUN
gujaf-117	77	11	and	and	CCONJ
gujaf-117	77	12	finance	finance	NOUN
gujaf-117	77	13	lagos	lagos	PROPN
gujaf-117	77	14	state	state	PROPN
gujaf-117	77	15	university	university	PROPN
gujaf-117	77	16	,	,	PUNCT
gujaf-117	77	17	ojo	ojo	NOUN
gujaf-117	77	18	lagos	lagos	PROPN
gujaf-117	77	19	state	state	NOUN
gujaf-117	77	20	,	,	PUNCT
gujaf-117	77	21	nigeria	nigeria	PROPN
gujaf-117	77	22	abstract	abstract	VERB
gujaf-117	77	23	the	the	DET
gujaf-117	77	24	financial	financial	ADJ
gujaf-117	77	25	performance	performance	NOUN
gujaf-117	77	26	of	of	ADP
gujaf-117	77	27	mortgage	mortgage	NOUN
gujaf-117	77	28	banks	bank	NOUN
gujaf-117	77	29	worldwide	worldwide	ADV
gujaf-117	77	30	has	have	AUX
gujaf-117	77	31	been	be	AUX
gujaf-117	77	32	a	a	DET
gujaf-117	77	33	significant	significant	ADJ
gujaf-117	77	34	source	source	NOUN
gujaf-117	77	35	of	of	ADP
gujaf-117	77	36	worry	worry	NOUN
gujaf-117	77	37	among	among	ADP
gujaf-117	77	38	researchers	researcher	NOUN
gujaf-117	77	39	,	,	PUNCT
gujaf-117	77	40	professionals	professional	NOUN
gujaf-117	77	41	,	,	PUNCT
gujaf-117	77	42	and	and	CCONJ
gujaf-117	77	43	other	other	ADJ
gujaf-117	77	44	stakeholders	stakeholder	NOUN
gujaf-117	77	45	because	because	SCONJ
gujaf-117	77	46	of	of	ADP
gujaf-117	77	47	the	the	DET
gujaf-117	77	48	substantial	substantial	ADJ
gujaf-117	77	49	role	role	NOUN
gujaf-117	77	50	mortgage	mortgage	NOUN
gujaf-117	77	51	banks	bank	NOUN
gujaf-117	77	52	play	play	VERB
gujaf-117	77	53	in	in	ADP
gujaf-117	77	54	people	people	NOUN
gujaf-117	77	55	’s	’s	PART
gujaf-117	77	56	well	well	ADV
gujaf-117	77	57	-	-	PUNCT
gujaf-117	77	58	being	be	AUX
gujaf-117	77	59	and	and	CCONJ
gujaf-117	77	60	economic	economic	ADJ
gujaf-117	77	61	activity	activity	NOUN
gujaf-117	77	62	.	.	PUNCT
gujaf-117	78	1	despite	despite	SCONJ
gujaf-117	78	2	mortgage	mortgage	NOUN
gujaf-117	78	3	bank	bank	NOUN
gujaf-117	78	4	reforms	reform	NOUN
gujaf-117	78	5	,	,	PUNCT
gujaf-117	78	6	the	the	DET
gujaf-117	78	7	mortgage	mortgage	NOUN
gujaf-117	78	8	banking	banking	NOUN
gujaf-117	78	9	systems	system	NOUN
gujaf-117	78	10	in	in	ADP
gujaf-117	78	11	nigeria	nigeria	PROPN
gujaf-117	78	12	are	be	AUX
gujaf-117	78	13	still	still	ADV
gujaf-117	78	14	developing	develop	VERB
gujaf-117	78	15	.	.	PUNCT
gujaf-117	79	1	they	they	PRON
gujaf-117	79	2	remain	remain	VERB
gujaf-117	79	3	at	at	ADP
gujaf-117	79	4	a	a	DET
gujaf-117	79	5	low	low	ADJ
gujaf-117	79	6	level	level	NOUN
gujaf-117	79	7	of	of	ADP
gujaf-117	79	8	financial	financial	ADJ
gujaf-117	79	9	performance	performance	NOUN
gujaf-117	79	10	,	,	PUNCT
gujaf-117	79	11	poor	poor	ADJ
gujaf-117	79	12	financing	financing	NOUN
gujaf-117	79	13	management	management	NOUN
gujaf-117	79	14	,	,	PUNCT
gujaf-117	79	15	and	and	CCONJ
gujaf-117	79	16	decline	decline	VERB
gujaf-117	79	17	in	in	ADP
gujaf-117	79	18	economic	economic	ADJ
gujaf-117	79	19	performance	performance	NOUN
gujaf-117	79	20	indicators	indicator	NOUN
gujaf-117	79	21	due	due	ADJ
gujaf-117	79	22	to	to	ADP
gujaf-117	79	23	poor	poor	ADJ
gujaf-117	79	24	ownership	ownership	NOUN
gujaf-117	79	25	structure	structure	NOUN
gujaf-117	79	26	among	among	ADP
gujaf-117	79	27	mortgage	mortgage	NOUN
gujaf-117	79	28	banks	bank	NOUN
gujaf-117	79	29	in	in	ADP
gujaf-117	79	30	nigeria	nigeria	PROPN
gujaf-117	79	31	.	.	PUNCT
gujaf-117	80	1	this	this	DET
gujaf-117	80	2	study	study	NOUN
gujaf-117	80	3	examines	examine	VERB
gujaf-117	80	4	the	the	DET
gujaf-117	80	5	effects	effect	NOUN
gujaf-117	80	6	of	of	ADP
gujaf-117	80	7	ownership	ownership	NOUN
gujaf-117	80	8	structure	structure	NOUN
gujaf-117	80	9	(	(	PUNCT
gujaf-117	80	10	significant	significant	ADJ
gujaf-117	80	11	shareholding	shareholding	NOUN
gujaf-117	80	12	,	,	PUNCT
gujaf-117	80	13	government	government	NOUN
gujaf-117	80	14	holding	holding	NOUN
gujaf-117	80	15	,	,	PUNCT
gujaf-117	80	16	and	and	CCONJ
gujaf-117	80	17	minority	minority	NOUN
gujaf-117	80	18	holding	holding	NOUN
gujaf-117	80	19	)	)	PUNCT
gujaf-117	80	20	on	on	ADP
gujaf-117	80	21	financial	financial	ADJ
gujaf-117	80	22	performance	performance	NOUN
gujaf-117	80	23	indicators	indicator	NOUN
gujaf-117	80	24	(	(	PUNCT
gujaf-117	80	25	earnings	earning	NOUN
gujaf-117	80	26	per	per	ADP
gujaf-117	80	27	share	share	NOUN
gujaf-117	80	28	,	,	PUNCT
gujaf-117	80	29	net	net	ADJ
gujaf-117	80	30	profit	profit	NOUN
gujaf-117	80	31	margin	margin	NOUN
gujaf-117	80	32	and	and	CCONJ
gujaf-117	80	33	bank	bank	NOUN
gujaf-117	80	34	size	size	NOUN
gujaf-117	80	35	via	via	ADP
gujaf-117	80	36	total	total	ADJ
gujaf-117	80	37	assets	asset	NOUN
gujaf-117	80	38	)	)	PUNCT
gujaf-117	80	39	of	of	ADP
gujaf-117	80	40	nigerian	nigerian	ADJ
gujaf-117	80	41	mortgage	mortgage	NOUN
gujaf-117	80	42	banks	bank	NOUN
gujaf-117	80	43	.	.	PUNCT
gujaf-117	81	1	ex	ex	ADJ
gujaf-117	81	2	-	-	ADJ
gujaf-117	81	3	post	post	ADJ
gujaf-117	81	4	facto	facto	X
gujaf-117	81	5	research	research	NOUN
gujaf-117	81	6	design	design	NOUN
gujaf-117	81	7	was	be	AUX
gujaf-117	81	8	employed	employ	VERB
gujaf-117	81	9	as	as	ADV
gujaf-117	81	10	well	well	ADV
gujaf-117	81	11	as	as	ADP
gujaf-117	81	12	the	the	DET
gujaf-117	81	13	panel	panel	NOUN
gujaf-117	81	14	regression	regression	NOUN
gujaf-117	81	15	method	method	NOUN
gujaf-117	81	16	of	of	ADP
gujaf-117	81	17	analysis	analysis	NOUN
gujaf-117	81	18	,	,	PUNCT
gujaf-117	81	19	and	and	CCONJ
gujaf-117	81	20	data	datum	NOUN
gujaf-117	81	21	was	be	AUX
gujaf-117	81	22	sourced	source	VERB
gujaf-117	81	23	from	from	ADP
gujaf-117	81	24	selected	select	VERB
gujaf-117	81	25	mortgage	mortgage	NOUN
gujaf-117	81	26	banks	bank	NOUN
gujaf-117	81	27	in	in	ADP
gujaf-117	81	28	nigeria	nigeria	PROPN
gujaf-117	81	29	from	from	ADP
gujaf-117	81	30	2011	2011	NUM
gujaf-117	81	31	to	to	ADP
gujaf-117	81	32	2020	2020	NUM
gujaf-117	81	33	.	.	PUNCT
gujaf-117	82	1	the	the	DET
gujaf-117	82	2	study	study	NOUN
gujaf-117	82	3	found	find	VERB
gujaf-117	82	4	that	that	SCONJ
gujaf-117	82	5	ownership	ownership	NOUN
gujaf-117	82	6	structure	structure	NOUN
gujaf-117	82	7	components	component	NOUN
gujaf-117	82	8	(	(	PUNCT
gujaf-117	82	9	significant	significant	ADJ
gujaf-117	82	10	shareholding	shareholding	NOUN
gujaf-117	82	11	,	,	PUNCT
gujaf-117	82	12	government	government	NOUN
gujaf-117	82	13	holding	holding	NOUN
gujaf-117	82	14	,	,	PUNCT
gujaf-117	82	15	and	and	CCONJ
gujaf-117	82	16	minority	minority	NOUN
gujaf-117	82	17	holding	holding	NOUN
gujaf-117	82	18	)	)	PUNCT
gujaf-117	82	19	have	have	VERB
gujaf-117	82	20	positive	positive	ADJ
gujaf-117	82	21	and	and	CCONJ
gujaf-117	82	22	significant	significant	ADJ
gujaf-117	82	23	effect	effect	NOUN
gujaf-117	82	24	on	on	ADP
gujaf-117	82	25	financial	financial	ADJ
gujaf-117	82	26	performance	performance	NOUN
gujaf-117	82	27	indicators	indicator	NOUN
gujaf-117	82	28	of	of	ADP
gujaf-117	82	29	selected	select	VERB
gujaf-117	82	30	mortgage	mortgage	NOUN
gujaf-117	82	31	banks	bank	NOUN
gujaf-117	82	32	in	in	ADP
gujaf-117	82	33	nigeria	nigeria	PROPN
gujaf-117	82	34	at	at	ADP
gujaf-117	82	35	less	less	ADJ
gujaf-117	82	36	than	than	ADP
gujaf-117	82	37	a	a	DET
gujaf-117	82	38	p<0.05	p<0.05	NOUN
gujaf-117	82	39	level	level	NOUN
gujaf-117	82	40	of	of	ADP
gujaf-117	82	41	significance	significance	NOUN
gujaf-117	82	42	.	.	PUNCT
gujaf-117	83	1	the	the	DET
gujaf-117	83	2	study	study	NOUN
gujaf-117	83	3	concluded	conclude	VERB
gujaf-117	83	4	that	that	SCONJ
gujaf-117	83	5	ownership	ownership	NOUN
gujaf-117	83	6	structure	structure	NOUN
gujaf-117	83	7	components	component	NOUN
gujaf-117	83	8	affect	affect	VERB
gujaf-117	83	9	financial	financial	ADJ
gujaf-117	83	10	performance	performance	NOUN
gujaf-117	83	11	indicators	indicator	NOUN
gujaf-117	83	12	of	of	ADP
gujaf-117	83	13	selected	select	VERB
gujaf-117	83	14	mortgage	mortgage	NOUN
gujaf-117	83	15	banks	bank	NOUN
gujaf-117	83	16	in	in	ADP
gujaf-117	83	17	nigeria	nigeria	PROPN
gujaf-117	83	18	.	.	PUNCT
gujaf-117	84	1	therefore	therefore	ADV
gujaf-117	84	2	,	,	PUNCT
gujaf-117	84	3	the	the	DET
gujaf-117	84	4	study	study	NOUN
gujaf-117	84	5	recommended	recommend	VERB
gujaf-117	84	6	that	that	SCONJ
gujaf-117	84	7	there	there	PRON
gujaf-117	84	8	is	be	VERB
gujaf-117	84	9	a	a	DET
gujaf-117	84	10	need	need	NOUN
gujaf-117	84	11	for	for	SCONJ
gujaf-117	84	12	mortgage	mortgage	NOUN
gujaf-117	84	13	banks	bank	NOUN
gujaf-117	84	14	in	in	ADP
gujaf-117	84	15	nigeria	nigeria	PROPN
gujaf-117	84	16	to	to	PART
gujaf-117	84	17	increase	increase	VERB
gujaf-117	84	18	their	their	PRON
gujaf-117	84	19	ownership	ownership	NOUN
gujaf-117	84	20	structure	structure	NOUN
gujaf-117	84	21	in	in	ADP
gujaf-117	84	22	terms	term	NOUN
gujaf-117	84	23	of	of	ADP
gujaf-117	84	24	significant	significant	ADJ
gujaf-117	84	25	shareholding	shareholding	NOUN
gujaf-117	84	26	,	,	PUNCT
gujaf-117	84	27	government	government	NOUN
gujaf-117	84	28	holding	holding	NOUN
gujaf-117	84	29	,	,	PUNCT
gujaf-117	84	30	and	and	CCONJ
gujaf-117	84	31	minority	minority	NOUN
gujaf-117	84	32	holding	holding	NOUN
gujaf-117	84	33	)	)	PUNCT
gujaf-117	84	34	,	,	PUNCT
gujaf-117	84	35	as	as	SCONJ
gujaf-117	84	36	it	it	PRON
gujaf-117	84	37	was	be	AUX
gujaf-117	84	38	found	find	VERB
gujaf-117	84	39	that	that	SCONJ
gujaf-117	84	40	ownership	ownership	NOUN
gujaf-117	84	41	structure	structure	NOUN
gujaf-117	84	42	absolutely	absolutely	ADV
gujaf-117	84	43	affects	affect	VERB
gujaf-117	84	44	the	the	DET
gujaf-117	84	45	financial	financial	ADJ
gujaf-117	84	46	performance	performance	NOUN
gujaf-117	84	47	indicators	indicator	NOUN
gujaf-117	84	48	of	of	ADP
gujaf-117	84	49	mortgage	mortgage	NOUN
gujaf-117	84	50	banks	bank	NOUN
gujaf-117	84	51	quoted	quote	VERB
gujaf-117	84	52	in	in	ADP
gujaf-117	84	53	nigeria	nigeria	PROPN
gujaf-117	84	54	.	.	PUNCT
gujaf-117	85	1	keywords	keyword	NOUN
gujaf-117	85	2	:	:	PUNCT
gujaf-117	85	3	financial	financial	ADJ
gujaf-117	85	4	performance	performance	NOUN
gujaf-117	85	5	,	,	PUNCT
gujaf-117	85	6	government	government	NOUN
gujaf-117	85	7	holding	holding	NOUN
gujaf-117	85	8	,	,	PUNCT
gujaf-117	85	9	significant	significant	ADJ
gujaf-117	85	10	shareholding	shareholding	NOUN
gujaf-117	85	11	,	,	PUNCT
gujaf-117	85	12	and	and	CCONJ
gujaf-117	85	13	minority	minority	NOUN
gujaf-117	85	14	holding	hold	VERB
gujaf-117	85	15	1	1	NUM
gujaf-117	85	16	.	.	PUNCT
gujaf-117	85	17	introduction	introduction	NOUN
gujaf-117	85	18	the	the	DET
gujaf-117	85	19	financial	financial	ADJ
gujaf-117	85	20	performance	performance	NOUN
gujaf-117	85	21	of	of	ADP
gujaf-117	85	22	mortgage	mortgage	NOUN
gujaf-117	85	23	banks	bank	NOUN
gujaf-117	85	24	across	across	ADP
gujaf-117	85	25	the	the	DET
gujaf-117	85	26	globe	globe	NOUN
gujaf-117	85	27	has	have	AUX
gujaf-117	85	28	been	be	AUX
gujaf-117	85	29	a	a	DET
gujaf-117	85	30	significant	significant	ADJ
gujaf-117	85	31	concern	concern	NOUN
gujaf-117	85	32	among	among	ADP
gujaf-117	85	33	scholars	scholar	NOUN
gujaf-117	85	34	,	,	PUNCT
gujaf-117	85	35	professionals	professional	NOUN
gujaf-117	85	36	,	,	PUNCT
gujaf-117	85	37	and	and	CCONJ
gujaf-117	85	38	other	other	ADJ
gujaf-117	85	39	stakeholders	stakeholder	NOUN
gujaf-117	85	40	due	due	ADP
gujaf-117	85	41	to	to	ADP
gujaf-117	85	42	the	the	DET
gujaf-117	85	43	substantial	substantial	ADJ
gujaf-117	85	44	contribution	contribution	NOUN
gujaf-117	85	45	mortgage	mortgage	NOUN
gujaf-117	85	46	banks	bank	NOUN
gujaf-117	85	47	play	play	VERB
gujaf-117	85	48	in	in	ADP
gujaf-117	85	49	the	the	DET
gujaf-117	85	50	well	well	ADV
gujaf-117	85	51	-	-	PUNCT
gujaf-117	85	52	being	being	NOUN
gujaf-117	85	53	of	of	ADP
gujaf-117	85	54	citizens	citizen	NOUN
gujaf-117	85	55	and	and	CCONJ
gujaf-117	85	56	economic	economic	ADJ
gujaf-117	85	57	activities	activity	NOUN
gujaf-117	85	58	.	.	PUNCT
gujaf-117	86	1	mortgage	mortgage	NOUN
gujaf-117	86	2	banks	bank	NOUN
gujaf-117	86	3	offer	offer	VERB
gujaf-117	86	4	loans	loan	NOUN
gujaf-117	86	5	to	to	ADP
gujaf-117	86	6	clients	client	NOUN
gujaf-117	86	7	to	to	ADP
gujaf-117	86	8	them	they	PRON
gujaf-117	86	9	purchase	purchase	VERB
gujaf-117	86	10	real	real	ADJ
gujaf-117	86	11	estate	estate	NOUN
gujaf-117	86	12	properties	property	NOUN
gujaf-117	86	13	.	.	PUNCT
gujaf-117	87	1	however	however	ADV
gujaf-117	87	2	,	,	PUNCT
gujaf-117	87	3	the	the	DET
gujaf-117	87	4	dearth	dearth	NOUN
gujaf-117	87	5	of	of	ADP
gujaf-117	87	6	housing	housing	NOUN
gujaf-117	87	7	stock	stock	NOUN
gujaf-117	87	8	,	,	PUNCT
gujaf-117	87	9	both	both	CCONJ
gujaf-117	87	10	in	in	ADP
gujaf-117	87	11	number	number	NOUN
gujaf-117	87	12	and	and	CCONJ
gujaf-117	87	13	quality/	quality/	NUM
gujaf-117	87	14	functionality	functionality	NOUN
gujaf-117	87	15	,	,	PUNCT
gujaf-117	87	16	abound	abound	VERB
gujaf-117	87	17	virtually	virtually	ADV
gujaf-117	87	18	in	in	ADP
gujaf-117	87	19	every	every	DET
gujaf-117	87	20	country	country	NOUN
gujaf-117	87	21	,	,	PUNCT
gujaf-117	87	22	mainly	mainly	ADV
gujaf-117	87	23	in	in	ADP
gujaf-117	87	24	developing	develop	VERB
gujaf-117	87	25	countries	country	NOUN
gujaf-117	87	26	vary	vary	VERB
gujaf-117	87	27	from	from	ADP
gujaf-117	87	28	one	one	NUM
gujaf-117	87	29	country	country	NOUN
gujaf-117	87	30	to	to	ADP
gujaf-117	87	31	another	another	PRON
gujaf-117	87	32	hence	hence	ADV
gujaf-117	87	33	creating	create	VERB
gujaf-117	87	34	challenges	challenge	NOUN
gujaf-117	87	35	in	in	ADP
gujaf-117	87	36	achieving	achieve	VERB
gujaf-117	87	37	mailto:mybjinadu@gmail.com	mailto:mybjinadu@gmail.com	NOUN
gujaf-117	87	38	2	2	NUM
gujaf-117	87	39	sound	sound	NOUN
gujaf-117	87	40	and	and	CCONJ
gujaf-117	87	41	targeted	target	VERB
gujaf-117	87	42	financial	financial	ADJ
gujaf-117	87	43	performance	performance	NOUN
gujaf-117	87	44	among	among	ADP
gujaf-117	87	45	mortgage	mortgage	NOUN
gujaf-117	87	46	banks	bank	NOUN
gujaf-117	87	47	(	(	PUNCT
gujaf-117	87	48	kim	kim	PROPN
gujaf-117	87	49	,	,	PUNCT
gujaf-117	87	50	laufer	laufer	NOUN
gujaf-117	87	51	,	,	PUNCT
gujaf-117	87	52	pence	pence	NOUN
gujaf-117	87	53	,	,	PUNCT
gujaf-117	87	54	stanton	stanton	PROPN
gujaf-117	87	55	,	,	PUNCT
gujaf-117	87	56	&	&	CCONJ
gujaf-117	87	57	wallace	wallace	PROPN
gujaf-117	87	58	,	,	PUNCT
gujaf-117	87	59	2018	2018	NUM
gujaf-117	87	60	)	)	PUNCT
gujaf-117	87	61	.	.	PUNCT
gujaf-117	88	1	globally	globally	ADV
gujaf-117	88	2	,	,	PUNCT
gujaf-117	88	3	among	among	ADP
gujaf-117	88	4	developed	developed	ADJ
gujaf-117	88	5	,	,	PUNCT
gujaf-117	88	6	developing	developing	NOUN
gujaf-117	88	7	,	,	PUNCT
gujaf-117	88	8	and	and	CCONJ
gujaf-117	88	9	emerging	emerge	VERB
gujaf-117	88	10	economies	economy	NOUN
gujaf-117	88	11	,	,	PUNCT
gujaf-117	88	12	goodman	goodman	PROPN
gujaf-117	88	13	,	,	PUNCT
gujaf-117	88	14	parrott	parrott	PROPN
gujaf-117	88	15	,	,	PUNCT
gujaf-117	88	16	ryan	ryan	PROPN
gujaf-117	88	17	,	,	PUNCT
gujaf-117	88	18	and	and	CCONJ
gujaf-117	88	19	zandi	zandi	NOUN
gujaf-117	88	20	(	(	PUNCT
gujaf-117	88	21	2020	2020	NUM
gujaf-117	88	22	)	)	PUNCT
gujaf-117	88	23	stated	state	VERB
gujaf-117	88	24	that	that	SCONJ
gujaf-117	88	25	most	most	ADJ
gujaf-117	88	26	accounts	account	NOUN
gujaf-117	88	27	of	of	ADP
gujaf-117	88	28	the	the	DET
gujaf-117	88	29	late2000s	late2000s	PROPN
gujaf-117	88	30	housing	housing	NOUN
gujaf-117	88	31	and	and	CCONJ
gujaf-117	88	32	mortgage	mortgage	NOUN
gujaf-117	88	33	market	market	NOUN
gujaf-117	88	34	meltdown	meltdown	NOUN
gujaf-117	88	35	blame	blame	VERB
gujaf-117	88	36	it	it	PRON
gujaf-117	88	37	on	on	ADP
gujaf-117	88	38	falling	fall	VERB
gujaf-117	88	39	house	house	NOUN
gujaf-117	88	40	prices	price	NOUN
gujaf-117	88	41	,	,	PUNCT
gujaf-117	88	42	lax	lax	ADJ
gujaf-117	88	43	underwriting	underwriting	NOUN
gujaf-117	88	44	,	,	PUNCT
gujaf-117	88	45	and	and	CCONJ
gujaf-117	88	46	other	other	ADJ
gujaf-117	88	47	factors	factor	NOUN
gujaf-117	88	48	that	that	PRON
gujaf-117	88	49	resulted	result	VERB
gujaf-117	88	50	in	in	ADP
gujaf-117	88	51	credit	credit	NOUN
gujaf-117	88	52	losses	loss	NOUN
gujaf-117	88	53	in	in	ADP
gujaf-117	88	54	the	the	DET
gujaf-117	88	55	mortgage	mortgage	NOUN
gujaf-117	88	56	system	system	NOUN
gujaf-117	88	57	thus	thus	ADV
gujaf-117	88	58	created	create	VERB
gujaf-117	88	59	uncontrollable	uncontrollable	ADJ
gujaf-117	88	60	challenges	challenge	NOUN
gujaf-117	88	61	on	on	ADP
gujaf-117	88	62	financial	financial	ADJ
gujaf-117	88	63	performance	performance	NOUN
gujaf-117	88	64	indicators	indicator	NOUN
gujaf-117	88	65	in	in	ADP
gujaf-117	88	66	the	the	DET
gujaf-117	88	67	mortgage	mortgage	NOUN
gujaf-117	88	68	banking	banking	NOUN
gujaf-117	88	69	industry	industry	NOUN
gujaf-117	88	70	.	.	PUNCT
gujaf-117	89	1	financial	financial	ADJ
gujaf-117	89	2	crisis	crisis	NOUN
gujaf-117	89	3	inquiry	inquiry	NOUN
gujaf-117	89	4	commission	commission	NOUN
gujaf-117	89	5	(	(	PUNCT
gujaf-117	89	6	2021	2021	NUM
gujaf-117	89	7	)	)	PUNCT
gujaf-117	89	8	asserted	assert	VERB
gujaf-117	89	9	that	that	SCONJ
gujaf-117	89	10	the	the	DET
gujaf-117	89	11	collapse	collapse	NOUN
gujaf-117	89	12	of	of	ADP
gujaf-117	89	13	mortgage	mortgage	NOUN
gujaf-117	89	14	banks	bank	NOUN
gujaf-117	89	15	was	be	AUX
gujaf-117	89	16	fueled	fuel	VERB
gujaf-117	89	17	by	by	ADP
gujaf-117	89	18	continuous	continuous	ADJ
gujaf-117	89	19	decline	decline	NOUN
gujaf-117	89	20	in	in	ADP
gujaf-117	89	21	economic	economic	ADJ
gujaf-117	89	22	performance	performance	NOUN
gujaf-117	89	23	indicators	indicator	NOUN
gujaf-117	89	24	,	,	PUNCT
gujaf-117	89	25	lowinterest	lowinter	ADJ
gujaf-117	89	26	rates	rate	NOUN
gujaf-117	89	27	,	,	PUNCT
gujaf-117	89	28	accessible	accessible	ADJ
gujaf-117	89	29	and	and	CCONJ
gujaf-117	89	30	abundant	abundant	ADJ
gujaf-117	89	31	credit	credit	NOUN
gujaf-117	89	32	,	,	PUNCT
gujaf-117	89	33	inadequate	inadequate	ADJ
gujaf-117	89	34	regulation	regulation	NOUN
gujaf-117	89	35	,	,	PUNCT
gujaf-117	89	36	and	and	CCONJ
gujaf-117	89	37	toxic	toxic	ADJ
gujaf-117	89	38	mortgages	mortgage	NOUN
gujaf-117	89	39	,	,	PUNCT
gujaf-117	89	40	creating	create	VERB
gujaf-117	89	41	a	a	DET
gujaf-117	89	42	full	full	ADJ
gujaf-117	89	43	-	-	PUNCT
gujaf-117	89	44	fledged	fledged	ADJ
gujaf-117	89	45	crisis	crisis	NOUN
gujaf-117	89	46	in	in	ADP
gujaf-117	89	47	the	the	DET
gujaf-117	89	48	mortgage	mortgage	NOUN
gujaf-117	89	49	banking	banking	NOUN
gujaf-117	89	50	industry	industry	NOUN
gujaf-117	89	51	.	.	PUNCT
gujaf-117	90	1	developed	develop	VERB
gujaf-117	90	2	countries	country	NOUN
gujaf-117	90	3	like	like	ADP
gujaf-117	90	4	the	the	DET
gujaf-117	90	5	united	united	PROPN
gujaf-117	90	6	states	states	PROPN
gujaf-117	90	7	of	of	ADP
gujaf-117	90	8	america	america	PROPN
gujaf-117	90	9	,	,	PUNCT
gujaf-117	90	10	the	the	DET
gujaf-117	90	11	united	united	PROPN
gujaf-117	90	12	kingdom	kingdom	PROPN
gujaf-117	90	13	,	,	PUNCT
gujaf-117	90	14	belgium	belgium	PROPN
gujaf-117	90	15	,	,	PUNCT
gujaf-117	90	16	france	france	PROPN
gujaf-117	90	17	,	,	PUNCT
gujaf-117	90	18	among	among	ADP
gujaf-117	90	19	others	other	NOUN
gujaf-117	90	20	,	,	PUNCT
gujaf-117	90	21	mortgage	mortgage	NOUN
gujaf-117	90	22	banks	bank	NOUN
gujaf-117	90	23	financial	financial	ADJ
gujaf-117	90	24	performance	performance	NOUN
gujaf-117	90	25	indicators	indicator	NOUN
gujaf-117	90	26	were	be	AUX
gujaf-117	90	27	characterized	characterize	VERB
gujaf-117	90	28	with	with	ADP
gujaf-117	90	29	challenges	challenge	NOUN
gujaf-117	90	30	of	of	ADP
gujaf-117	90	31	unstable	unstable	ADJ
gujaf-117	90	32	and	and	CCONJ
gujaf-117	90	33	fast	fast	ADJ
gujaf-117	90	34	decline	decline	NOUN
gujaf-117	90	35	on	on	ADP
gujaf-117	90	36	total	total	ADJ
gujaf-117	90	37	assets	asset	NOUN
gujaf-117	90	38	,	,	PUNCT
gujaf-117	90	39	net	net	ADJ
gujaf-117	90	40	profit	profit	NOUN
gujaf-117	90	41	,	,	PUNCT
gujaf-117	90	42	and	and	CCONJ
gujaf-117	90	43	return	return	VERB
gujaf-117	90	44	on	on	ADP
gujaf-117	90	45	equity	equity	NOUN
gujaf-117	90	46	due	due	ADP
gujaf-117	90	47	to	to	ADP
gujaf-117	90	48	the	the	DET
gujaf-117	90	49	availability	availability	NOUN
gujaf-117	90	50	of	of	ADP
gujaf-117	90	51	long	long	ADJ
gujaf-117	90	52	-	-	PUNCT
gujaf-117	90	53	term	term	NOUN
gujaf-117	90	54	funds	fund	NOUN
gujaf-117	90	55	that	that	PRON
gujaf-117	90	56	align	align	VERB
gujaf-117	90	57	with	with	ADP
gujaf-117	90	58	the	the	DET
gujaf-117	90	59	period	period	NOUN
gujaf-117	90	60	required	require	VERB
gujaf-117	90	61	for	for	ADP
gujaf-117	90	62	the	the	DET
gujaf-117	90	63	mortgage	mortgage	NOUN
gujaf-117	90	64	loans	loan	NOUN
gujaf-117	90	65	,	,	PUNCT
gujaf-117	90	66	low	low	ADJ
gujaf-117	90	67	earning	earning	NOUN
gujaf-117	90	68	income	income	NOUN
gujaf-117	90	69	when	when	SCONJ
gujaf-117	90	70	compared	compare	VERB
gujaf-117	90	71	to	to	ADP
gujaf-117	90	72	the	the	DET
gujaf-117	90	73	price	price	NOUN
gujaf-117	90	74	of	of	ADP
gujaf-117	90	75	houses	house	NOUN
gujaf-117	90	76	leading	lead	VERB
gujaf-117	90	77	to	to	ADP
gujaf-117	90	78	a	a	DET
gujaf-117	90	79	high	high	ADJ
gujaf-117	90	80	level	level	NOUN
gujaf-117	90	81	of	of	ADP
gujaf-117	90	82	affordability	affordability	NOUN
gujaf-117	90	83	(	(	PUNCT
gujaf-117	90	84	mortgage	mortgage	NOUN
gujaf-117	90	85	metrics	metric	NOUN
gujaf-117	90	86	report	report	NOUN
gujaf-117	90	87	,	,	PUNCT
gujaf-117	90	88	2021	2021	NUM
gujaf-117	90	89	)	)	PUNCT
gujaf-117	90	90	.	.	PUNCT
gujaf-117	91	1	likewise	likewise	ADV
gujaf-117	91	2	,	,	PUNCT
gujaf-117	91	3	in	in	ADP
gujaf-117	91	4	developing	develop	VERB
gujaf-117	91	5	countries	country	NOUN
gujaf-117	91	6	such	such	ADJ
gujaf-117	91	7	as	as	ADP
gujaf-117	91	8	ghana	ghana	PROPN
gujaf-117	91	9	,	,	PUNCT
gujaf-117	91	10	nigeria	nigeria	PROPN
gujaf-117	91	11	,	,	PUNCT
gujaf-117	91	12	cameroon	cameroon	PROPN
gujaf-117	91	13	,	,	PUNCT
gujaf-117	91	14	south	south	PROPN
gujaf-117	91	15	africa	africa	PROPN
gujaf-117	91	16	,	,	PUNCT
gujaf-117	91	17	among	among	ADP
gujaf-117	91	18	others	other	NOUN
gujaf-117	91	19	,	,	PUNCT
gujaf-117	91	20	mortgage	mortgage	NOUN
gujaf-117	91	21	banks	bank	NOUN
gujaf-117	91	22	were	be	AUX
gujaf-117	91	23	faced	face	VERB
gujaf-117	91	24	with	with	ADP
gujaf-117	91	25	similar	similar	ADJ
gujaf-117	91	26	challenges	challenge	NOUN
gujaf-117	91	27	such	such	ADJ
gujaf-117	91	28	as	as	ADP
gujaf-117	91	29	low	low	ADJ
gujaf-117	91	30	saving	saving	NOUN
gujaf-117	91	31	culture	culture	NOUN
gujaf-117	91	32	,	,	PUNCT
gujaf-117	91	33	poor	poor	ADJ
gujaf-117	91	34	saving	saving	NOUN
gujaf-117	91	35	mobilization	mobilization	NOUN
gujaf-117	91	36	mechanism	mechanism	NOUN
gujaf-117	91	37	,	,	PUNCT
gujaf-117	91	38	meager	meager	ADJ
gujaf-117	91	39	long	long	ADJ
gujaf-117	91	40	-	-	PUNCT
gujaf-117	91	41	term	term	NOUN
gujaf-117	91	42	funds	fund	NOUN
gujaf-117	91	43	to	to	PART
gujaf-117	91	44	fit	fit	VERB
gujaf-117	91	45	with	with	ADP
gujaf-117	91	46	mortgage	mortgage	NOUN
gujaf-117	91	47	loan	loan	NOUN
gujaf-117	91	48	duration	duration	NOUN
gujaf-117	91	49	,	,	PUNCT
gujaf-117	91	50	low	low	ADJ
gujaf-117	91	51	incomes	income	NOUN
gujaf-117	91	52	,	,	PUNCT
gujaf-117	91	53	inadequate	inadequate	ADJ
gujaf-117	91	54	access	access	NOUN
gujaf-117	91	55	to	to	ADP
gujaf-117	91	56	construction	construction	NOUN
gujaf-117	91	57	financing	financing	NOUN
gujaf-117	91	58	,	,	PUNCT
gujaf-117	91	59	lopsided	lopsided	ADJ
gujaf-117	91	60	ownership	ownership	NOUN
gujaf-117	91	61	structure	structure	NOUN
gujaf-117	91	62	(	(	PUNCT
gujaf-117	91	63	african	african	PROPN
gujaf-117	91	64	development	development	PROPN
gujaf-117	91	65	bank	bank	PROPN
gujaf-117	91	66	report	report	NOUN
gujaf-117	91	67	,	,	PUNCT
gujaf-117	91	68	2021	2021	NUM
gujaf-117	91	69	)	)	PUNCT
gujaf-117	91	70	.	.	PUNCT
gujaf-117	92	1	these	these	DET
gujaf-117	92	2	challenges	challenge	NOUN
gujaf-117	92	3	have	have	AUX
gujaf-117	92	4	resulted	result	VERB
gujaf-117	92	5	in	in	ADP
gujaf-117	92	6	unstable	unstable	ADJ
gujaf-117	92	7	financial	financial	ADJ
gujaf-117	92	8	performance	performance	NOUN
gujaf-117	92	9	indicators	indicator	NOUN
gujaf-117	92	10	among	among	ADP
gujaf-117	92	11	mortgage	mortgage	NOUN
gujaf-117	92	12	banks	bank	NOUN
gujaf-117	92	13	in	in	ADP
gujaf-117	92	14	developing	develop	VERB
gujaf-117	92	15	countries	country	NOUN
gujaf-117	92	16	.	.	PUNCT
gujaf-117	93	1	dakhlallhi	dakhlallhi	PROPN
gujaf-117	93	2	,	,	PUNCT
gujaf-117	93	3	rashi	rashi	PROPN
gujaf-117	93	4	,	,	PUNCT
gujaf-117	93	5	amalina	amalina	PROPN
gujaf-117	93	6	,	,	PUNCT
gujaf-117	93	7	abdullah	abdullah	PROPN
gujaf-117	93	8	,	,	PUNCT
gujaf-117	93	9	and	and	CCONJ
gujaf-117	93	10	dakhlallh	dakhlallh	NOUN
gujaf-117	93	11	(	(	PUNCT
gujaf-117	93	12	2021	2021	NUM
gujaf-117	93	13	)	)	PUNCT
gujaf-117	93	14	argued	argue	VERB
gujaf-117	93	15	that	that	SCONJ
gujaf-117	93	16	ownership	ownership	NOUN
gujaf-117	93	17	structure	structure	NOUN
gujaf-117	93	18	is	be	AUX
gujaf-117	93	19	a	a	DET
gujaf-117	93	20	governance	governance	NOUN
gujaf-117	93	21	tool	tool	NOUN
gujaf-117	93	22	that	that	PRON
gujaf-117	93	23	assists	assist	VERB
gujaf-117	93	24	stakeholders	stakeholder	NOUN
gujaf-117	93	25	in	in	ADP
gujaf-117	93	26	aligning	align	VERB
gujaf-117	93	27	their	their	PRON
gujaf-117	93	28	priorities	priority	NOUN
gujaf-117	93	29	with	with	ADP
gujaf-117	93	30	company	company	NOUN
gujaf-117	93	31	goals	goal	NOUN
gujaf-117	93	32	(	(	PUNCT
gujaf-117	93	33	blair	blair	PROPN
gujaf-117	93	34	&	&	CCONJ
gujaf-117	93	35	stout	stout	PROPN
gujaf-117	93	36	,	,	PUNCT
gujaf-117	93	37	2017	2017	NUM
gujaf-117	93	38	)	)	PUNCT
gujaf-117	93	39	.	.	PUNCT
gujaf-117	94	1	the	the	DET
gujaf-117	94	2	ownership	ownership	NOUN
gujaf-117	94	3	structure	structure	NOUN
gujaf-117	94	4	is	be	AUX
gujaf-117	94	5	the	the	DET
gujaf-117	94	6	property	property	NOUN
gujaf-117	94	7	claims	claim	NOUN
gujaf-117	94	8	made	make	VERB
gujaf-117	94	9	by	by	ADP
gujaf-117	94	10	managers	manager	NOUN
gujaf-117	94	11	and	and	CCONJ
gujaf-117	94	12	investors	investor	NOUN
gujaf-117	94	13	who	who	PRON
gujaf-117	94	14	have	have	VERB
gujaf-117	94	15	no	no	DET
gujaf-117	94	16	direct	direct	ADJ
gujaf-117	94	17	link	link	NOUN
gujaf-117	94	18	with	with	ADP
gujaf-117	94	19	the	the	DET
gujaf-117	94	20	company	company	NOUN
gujaf-117	94	21	's	's	PART
gujaf-117	94	22	management	management	NOUN
gujaf-117	94	23	.	.	PUNCT
gujaf-117	95	1	furthermore	furthermore	ADV
gujaf-117	95	2	,	,	PUNCT
gujaf-117	95	3	previous	previous	ADJ
gujaf-117	95	4	studies	study	NOUN
gujaf-117	95	5	found	find	VERB
gujaf-117	95	6	ownership	ownership	NOUN
gujaf-117	95	7	structure	structure	NOUN
gujaf-117	95	8	to	to	PART
gujaf-117	95	9	be	be	AUX
gujaf-117	95	10	vital	vital	ADJ
gujaf-117	95	11	aspect	aspect	NOUN
gujaf-117	95	12	of	of	ADP
gujaf-117	95	13	corporate	corporate	ADJ
gujaf-117	95	14	governance	governance	NOUN
gujaf-117	95	15	frameworks	framework	NOUN
gujaf-117	95	16	and	and	CCONJ
gujaf-117	95	17	fundamental	fundamental	ADJ
gujaf-117	95	18	corporate	corporate	ADJ
gujaf-117	95	19	governance	governance	NOUN
gujaf-117	95	20	processes	process	NOUN
gujaf-117	95	21	(	(	PUNCT
gujaf-117	95	22	loay	loay	NOUN
gujaf-117	95	23	,	,	PUNCT
gujaf-117	95	24	jamal	jamal	PROPN
gujaf-117	95	25	,	,	PUNCT
gujaf-117	95	26	&	&	CCONJ
gujaf-117	95	27	mah'd	mah'd	VERB
gujaf-117	95	28	,	,	PUNCT
gujaf-117	95	29	2018	2018	NUM
gujaf-117	95	30	)	)	PUNCT
gujaf-117	95	31	.	.	PUNCT
gujaf-117	96	1	the	the	DET
gujaf-117	96	2	incompatibility	incompatibility	NOUN
gujaf-117	96	3	of	of	ADP
gujaf-117	96	4	interests	interest	NOUN
gujaf-117	96	5	between	between	ADP
gujaf-117	96	6	management	management	NOUN
gujaf-117	96	7	and	and	CCONJ
gujaf-117	96	8	shareholders	shareholder	NOUN
gujaf-117	96	9	,	,	PUNCT
gujaf-117	96	10	particularly	particularly	ADV
gujaf-117	96	11	between	between	ADP
gujaf-117	96	12	majority	majority	NOUN
gujaf-117	96	13	and	and	CCONJ
gujaf-117	96	14	minority	minority	NOUN
gujaf-117	96	15	shareholders	shareholder	NOUN
gujaf-117	96	16	,	,	PUNCT
gujaf-117	96	17	is	be	AUX
gujaf-117	96	18	one	one	NUM
gujaf-117	96	19	of	of	ADP
gujaf-117	96	20	the	the	DET
gujaf-117	96	21	issues	issue	NOUN
gujaf-117	96	22	that	that	PRON
gujaf-117	96	23	existing	exist	VERB
gujaf-117	96	24	companies	company	NOUN
gujaf-117	96	25	face	face	VERB
gujaf-117	96	26	(	(	PUNCT
gujaf-117	96	27	mang'unyi	mang'unyi	PROPN
gujaf-117	96	28	,	,	PUNCT
gujaf-117	96	29	2011	2011	NUM
gujaf-117	96	30	)	)	PUNCT
gujaf-117	96	31	.	.	PUNCT
gujaf-117	97	1	this	this	DET
gujaf-117	97	2	inconsistency	inconsistency	NOUN
gujaf-117	97	3	comes	come	VERB
gujaf-117	97	4	at	at	ADP
gujaf-117	97	5	a	a	DET
gujaf-117	97	6	price	price	NOUN
gujaf-117	97	7	known	know	VERB
gujaf-117	97	8	as	as	ADP
gujaf-117	97	9	the	the	DET
gujaf-117	97	10	cost	cost	NOUN
gujaf-117	97	11	of	of	ADP
gujaf-117	97	12	agency	agency	NOUN
gujaf-117	97	13	(	(	PUNCT
gujaf-117	97	14	aguilera	aguilera	PROPN
gujaf-117	97	15	,	,	PUNCT
gujaf-117	97	16	judge	judge	NOUN
gujaf-117	97	17	,	,	PUNCT
gujaf-117	97	18	&	&	CCONJ
gujaf-117	97	19	terjesen	terjesen	PROPN
gujaf-117	97	20	,	,	PUNCT
gujaf-117	97	21	2018	2018	NUM
gujaf-117	97	22	)	)	PUNCT
gujaf-117	97	23	.	.	PUNCT
gujaf-117	98	1	however	however	ADV
gujaf-117	98	2	,	,	PUNCT
gujaf-117	98	3	ownership	ownership	NOUN
gujaf-117	98	4	structure	structure	NOUN
gujaf-117	98	5	does	do	AUX
gujaf-117	98	6	not	not	PART
gujaf-117	98	7	only	only	ADV
gujaf-117	98	8	focus	focus	VERB
gujaf-117	98	9	on	on	ADP
gujaf-117	98	10	the	the	DET
gujaf-117	98	11	business	business	NOUN
gujaf-117	98	12	owners	owner	NOUN
gujaf-117	98	13	,	,	PUNCT
gujaf-117	98	14	but	but	CCONJ
gujaf-117	98	15	also	also	ADV
gujaf-117	98	16	takes	take	VERB
gujaf-117	98	17	into	into	ADP
gujaf-117	98	18	consideration	consideration	NOUN
gujaf-117	98	19	liability	liability	NOUN
gujaf-117	98	20	,	,	PUNCT
gujaf-117	98	21	control	control	NOUN
gujaf-117	98	22	,	,	PUNCT
gujaf-117	98	23	tax	tax	NOUN
gujaf-117	98	24	and	and	CCONJ
gujaf-117	98	25	profit	profit	NOUN
gujaf-117	98	26	sharing	sharing	NOUN
gujaf-117	98	27	.	.	PUNCT
gujaf-117	99	1	this	this	PRON
gujaf-117	99	2	implies	imply	VERB
gujaf-117	99	3	that	that	SCONJ
gujaf-117	99	4	the	the	DET
gujaf-117	99	5	issue	issue	NOUN
gujaf-117	99	6	of	of	ADP
gujaf-117	99	7	ownership	ownership	NOUN
gujaf-117	99	8	regardless	regardless	ADV
gujaf-117	99	9	of	of	ADP
gujaf-117	99	10	the	the	DET
gujaf-117	99	11	ownership	ownership	NOUN
gujaf-117	99	12	style	style	NOUN
gujaf-117	99	13	(	(	PUNCT
gujaf-117	99	14	private	private	ADJ
gujaf-117	99	15	,	,	PUNCT
gujaf-117	99	16	government	government	NOUN
gujaf-117	99	17	or	or	CCONJ
gujaf-117	99	18	public	public	ADJ
gujaf-117	99	19	)	)	PUNCT
gujaf-117	99	20	is	be	AUX
gujaf-117	99	21	important	important	ADJ
gujaf-117	99	22	in	in	ADP
gujaf-117	99	23	mortgage	mortgage	NOUN
gujaf-117	99	24	banking	banking	NOUN
gujaf-117	99	25	firms	firm	NOUN
gujaf-117	99	26	.	.	PUNCT
gujaf-117	100	1	enyia	enyia	PROPN
gujaf-117	100	2	and	and	CCONJ
gujaf-117	100	3	udungeri	udungeri	ADJ
gujaf-117	100	4	(	(	PUNCT
gujaf-117	100	5	2018	2018	NUM
gujaf-117	100	6	)	)	PUNCT
gujaf-117	100	7	pointed	point	VERB
gujaf-117	100	8	out	out	ADP
gujaf-117	100	9	that	that	SCONJ
gujaf-117	100	10	mortgage	mortgage	NOUN
gujaf-117	100	11	banks	bank	NOUN
gujaf-117	100	12	,	,	PUNCT
gujaf-117	100	13	whether	whether	SCONJ
gujaf-117	100	14	owned	own	VERB
gujaf-117	100	15	by	by	ADP
gujaf-117	100	16	private	private	ADJ
gujaf-117	100	17	or	or	CCONJ
gujaf-117	100	18	government	government	NOUN
gujaf-117	100	19	,	,	PUNCT
gujaf-117	100	20	are	be	AUX
gujaf-117	100	21	characterized	characterize	VERB
gujaf-117	100	22	with	with	ADP
gujaf-117	100	23	partial	partial	ADJ
gujaf-117	100	24	ownership	ownership	NOUN
gujaf-117	100	25	in	in	ADP
gujaf-117	100	26	nigeria	nigeria	PROPN
gujaf-117	100	27	,	,	PUNCT
gujaf-117	100	28	which	which	PRON
gujaf-117	100	29	created	create	VERB
gujaf-117	100	30	challenges	challenge	NOUN
gujaf-117	100	31	in	in	ADP
gujaf-117	100	32	achieving	achieve	VERB
gujaf-117	100	33	targeted	target	VERB
gujaf-117	100	34	financial	financial	ADJ
gujaf-117	100	35	performance	performance	NOUN
gujaf-117	100	36	indicators	indicator	NOUN
gujaf-117	100	37	.	.	PUNCT
gujaf-117	101	1	despite	despite	SCONJ
gujaf-117	101	2	the	the	DET
gujaf-117	101	3	regulatory	regulatory	ADJ
gujaf-117	101	4	reform	reform	NOUN
gujaf-117	101	5	in	in	ADP
gujaf-117	101	6	nigeria	nigeria	PROPN
gujaf-117	101	7	's	's	PART
gujaf-117	101	8	mortgage	mortgage	NOUN
gujaf-117	101	9	banking	banking	NOUN
gujaf-117	101	10	industry	industry	NOUN
gujaf-117	101	11	,	,	PUNCT
gujaf-117	101	12	there	there	PRON
gujaf-117	101	13	are	be	VERB
gujaf-117	101	14	still	still	ADV
gujaf-117	101	15	several	several	ADJ
gujaf-117	101	16	issues	issue	NOUN
gujaf-117	101	17	such	such	ADJ
gujaf-117	101	18	as	as	ADP
gujaf-117	101	19	bias	bias	NOUN
gujaf-117	101	20	ownership	ownership	NOUN
gujaf-117	101	21	concentration	concentration	NOUN
gujaf-117	101	22	,	,	PUNCT
gujaf-117	101	23	weak	weak	ADJ
gujaf-117	101	24	corporate	corporate	ADJ
gujaf-117	101	25	governance	governance	NOUN
gujaf-117	101	26	,	,	PUNCT
gujaf-117	101	27	and	and	CCONJ
gujaf-117	101	28	maladministration	maladministration	NOUN
gujaf-117	101	29	;	;	PUNCT
gujaf-117	101	30	thus	thus	ADV
gujaf-117	101	31	,	,	PUNCT
gujaf-117	101	32	wine	wine	VERB
gujaf-117	101	33	down	down	ADP
gujaf-117	101	34	targeted	target	VERB
gujaf-117	101	35	financial	financial	ADJ
gujaf-117	101	36	performance	performance	NOUN
gujaf-117	101	37	indicators	indicator	NOUN
gujaf-117	101	38	in	in	ADP
gujaf-117	101	39	the	the	DET
gujaf-117	101	40	mortgage	mortgage	NOUN
gujaf-117	101	41	banking	banking	NOUN
gujaf-117	101	42	industry	industry	NOUN
gujaf-117	101	43	(	(	PUNCT
gujaf-117	101	44	oluba	oluba	ADJ
gujaf-117	101	45	,	,	PUNCT
gujaf-117	101	46	2020	2020	NUM
gujaf-117	101	47	)	)	PUNCT
gujaf-117	101	48	.	.	PUNCT
gujaf-117	102	1	in	in	ADP
gujaf-117	102	2	the	the	DET
gujaf-117	102	3	light	light	NOUN
gujaf-117	102	4	of	of	ADP
gujaf-117	102	5	the	the	DET
gujaf-117	102	6	above	above	ADJ
gujaf-117	102	7	discussion	discussion	NOUN
gujaf-117	102	8	,	,	PUNCT
gujaf-117	102	9	ownership	ownership	NOUN
gujaf-117	102	10	structure	structure	NOUN
gujaf-117	102	11	has	have	AUX
gujaf-117	102	12	been	be	AUX
gujaf-117	102	13	a	a	DET
gujaf-117	102	14	source	source	NOUN
gujaf-117	102	15	of	of	ADP
gujaf-117	102	16	concern	concern	NOUN
gujaf-117	102	17	to	to	ADP
gujaf-117	102	18	both	both	DET
gujaf-117	102	19	the	the	DET
gujaf-117	102	20	nigerian	nigerian	ADJ
gujaf-117	102	21	government	government	NOUN
gujaf-117	102	22	and	and	CCONJ
gujaf-117	102	23	private	private	ADJ
gujaf-117	102	24	stakeholders	stakeholder	NOUN
gujaf-117	102	25	of	of	ADP
gujaf-117	102	26	nigerian	nigerian	ADJ
gujaf-117	102	27	mortgage	mortgage	NOUN
gujaf-117	102	28	banks	bank	NOUN
gujaf-117	102	29	.	.	PUNCT
gujaf-117	103	1	despite	despite	SCONJ
gujaf-117	103	2	existing	exist	VERB
gujaf-117	103	3	regulations	regulation	NOUN
gujaf-117	103	4	enacted	enact	VERB
gujaf-117	103	5	by	by	ADP
gujaf-117	103	6	government	government	NOUN
gujaf-117	103	7	on	on	ADP
gujaf-117	103	8	credit	credit	NOUN
gujaf-117	103	9	management	management	NOUN
gujaf-117	103	10	and	and	CCONJ
gujaf-117	103	11	considerable	considerable	ADJ
gujaf-117	103	12	banking	banking	NOUN
gujaf-117	103	13	reforms	reform	NOUN
gujaf-117	103	14	in	in	ADP
gujaf-117	103	15	the	the	DET
gujaf-117	103	16	mortgage	mortgage	NOUN
gujaf-117	103	17	industry	industry	NOUN
gujaf-117	103	18	in	in	ADP
gujaf-117	103	19	nigeria	nigeria	PROPN
gujaf-117	103	20	,	,	PUNCT
gujaf-117	103	21	there	there	PRON
gujaf-117	103	22	exist	exist	VERB
gujaf-117	103	23	biased	biased	ADJ
gujaf-117	103	24	ownership	ownership	NOUN
gujaf-117	103	25	structure	structure	NOUN
gujaf-117	103	26	mechanism	mechanism	NOUN
gujaf-117	103	27	and	and	CCONJ
gujaf-117	103	28	poor	poor	ADJ
gujaf-117	103	29	credit	credit	NOUN
gujaf-117	103	30	management	management	NOUN
gujaf-117	103	31	of	of	ADP
gujaf-117	103	32	mortgage	mortgage	NOUN
gujaf-117	103	33	banks	bank	NOUN
gujaf-117	103	34	leading	lead	VERB
gujaf-117	103	35	to	to	ADP
gujaf-117	103	36	the	the	DET
gujaf-117	103	37	reduced	reduce	VERB
gujaf-117	103	38	financial	financial	ADJ
gujaf-117	103	39	performance	performance	NOUN
gujaf-117	103	40	and	and	CCONJ
gujaf-117	103	41	low	low	ADJ
gujaf-117	103	42	return	return	NOUN
gujaf-117	103	43	on	on	ADP
gujaf-117	103	44	assets	asset	NOUN
gujaf-117	103	45	in	in	ADP
gujaf-117	103	46	the	the	DET
gujaf-117	103	47	past	past	ADJ
gujaf-117	103	48	couple	couple	NOUN
gujaf-117	103	49	of	of	ADP
gujaf-117	103	50	years	year	NOUN
gujaf-117	103	51	(	(	PUNCT
gujaf-117	103	52	usunobun	usunobun	PROPN
gujaf-117	103	53	&	&	CCONJ
gujaf-117	103	54	omoghosa	omoghosa	PROPN
gujaf-117	103	55	,	,	PUNCT
gujaf-117	103	56	2019	2019	NUM
gujaf-117	103	57	)	)	PUNCT
gujaf-117	103	58	.	.	PUNCT
gujaf-117	104	1	3	3	NUM
gujaf-117	104	2	though	though	SCONJ
gujaf-117	104	3	several	several	ADJ
gujaf-117	104	4	studies	study	NOUN
gujaf-117	104	5	such	such	ADJ
gujaf-117	104	6	as	as	ADP
gujaf-117	104	7	dakhlallh	dakhlallh	PROPN
gujaf-117	104	8	et	et	PROPN
gujaf-117	104	9	al	al	PROPN
gujaf-117	104	10	.	.	PROPN
gujaf-117	105	1	(	(	PUNCT
gujaf-117	105	2	2020	2020	NUM
gujaf-117	105	3	)	)	PUNCT
gujaf-117	105	4	,	,	PUNCT
gujaf-117	105	5	jarbou	jarbou	NOUN
gujaf-117	105	6	,	,	PUNCT
gujaf-117	105	7	abu	abu	PROPN
gujaf-117	105	8	-	-	PUNCT
gujaf-117	105	9	serdaneh	serdaneh	PROPN
gujaf-117	105	10	,	,	PUNCT
gujaf-117	105	11	and	and	CCONJ
gujaf-117	105	12	latif	latif	PROPN
gujaf-117	105	13	mahd	mahd	PROPN
gujaf-117	105	14	(	(	PUNCT
gujaf-117	105	15	2018	2018	NUM
gujaf-117	105	16	)	)	PUNCT
gujaf-117	105	17	,	,	PUNCT
gujaf-117	105	18	kao	kao	PROPN
gujaf-117	105	19	,	,	PUNCT
gujaf-117	105	20	hodgkinson	hodgkinson	PROPN
gujaf-117	105	21	,	,	PUNCT
gujaf-117	105	22	and	and	CCONJ
gujaf-117	105	23	jaafar	jaafar	ADV
gujaf-117	105	24	(	(	PUNCT
gujaf-117	105	25	2019	2019	NUM
gujaf-117	105	26	)	)	PUNCT
gujaf-117	105	27	,	,	PUNCT
gujaf-117	105	28	koehn	koehn	NOUN
gujaf-117	105	29	and	and	CCONJ
gujaf-117	105	30	santomero	santomero	NOUN
gujaf-117	105	31	(	(	PUNCT
gujaf-117	105	32	2019	2019	NUM
gujaf-117	105	33	)	)	PUNCT
gujaf-117	105	34	,	,	PUNCT
gujaf-117	105	35	muthoni	muthoni	NOUN
gujaf-117	105	36	and	and	CCONJ
gujaf-117	105	37	nasieku	nasieku	PROPN
gujaf-117	105	38	(	(	PUNCT
gujaf-117	105	39	2018	2018	NUM
gujaf-117	105	40	)	)	PUNCT
gujaf-117	105	41	,	,	PUNCT
gujaf-117	105	42	and	and	CCONJ
gujaf-117	105	43	ng’ang’a	ng’ang’a	NOUN
gujaf-117	105	44	(	(	PUNCT
gujaf-117	105	45	2017	2017	NUM
gujaf-117	105	46	)	)	PUNCT
gujaf-117	105	47	have	have	AUX
gujaf-117	105	48	examined	examine	VERB
gujaf-117	105	49	how	how	SCONJ
gujaf-117	105	50	ownership	ownership	NOUN
gujaf-117	105	51	structure	structure	NOUN
gujaf-117	105	52	has	have	AUX
gujaf-117	105	53	impacted	impact	VERB
gujaf-117	105	54	on	on	ADP
gujaf-117	105	55	the	the	DET
gujaf-117	105	56	performance	performance	NOUN
gujaf-117	105	57	of	of	ADP
gujaf-117	105	58	banking	banking	NOUN
gujaf-117	105	59	firms	firm	NOUN
gujaf-117	105	60	.	.	PUNCT
gujaf-117	106	1	these	these	DET
gujaf-117	106	2	past	past	ADJ
gujaf-117	106	3	studies	study	NOUN
gujaf-117	106	4	employed	employ	VERB
gujaf-117	106	5	ownership	ownership	NOUN
gujaf-117	106	6	concentration	concentration	NOUN
gujaf-117	106	7	,	,	PUNCT
gujaf-117	106	8	domestic	domestic	ADJ
gujaf-117	106	9	ownership	ownership	NOUN
gujaf-117	106	10	,	,	PUNCT
gujaf-117	106	11	and	and	CCONJ
gujaf-117	106	12	foreign	foreign	ADJ
gujaf-117	106	13	ownership	ownership	NOUN
gujaf-117	106	14	as	as	SCONJ
gujaf-117	106	15	proxied	proxie	VERB
gujaf-117	106	16	for	for	ADP
gujaf-117	106	17	ownership	ownership	NOUN
gujaf-117	106	18	structures	structure	NOUN
gujaf-117	106	19	.	.	PUNCT
gujaf-117	107	1	still	still	ADV
gujaf-117	107	2	,	,	PUNCT
gujaf-117	107	3	they	they	PRON
gujaf-117	107	4	failed	fail	VERB
gujaf-117	107	5	to	to	PART
gujaf-117	107	6	consider	consider	VERB
gujaf-117	107	7	how	how	SCONJ
gujaf-117	107	8	significant	significant	ADJ
gujaf-117	107	9	shareholding	shareholding	NOUN
gujaf-117	107	10	,	,	PUNCT
gujaf-117	107	11	government	government	NOUN
gujaf-117	107	12	holding	holding	NOUN
gujaf-117	107	13	,	,	PUNCT
gujaf-117	107	14	and	and	CCONJ
gujaf-117	107	15	minority	minority	NOUN
gujaf-117	107	16	holding	hold	VERB
gujaf-117	107	17	as	as	SCONJ
gujaf-117	107	18	proxied	proxie	VERB
gujaf-117	107	19	for	for	ADP
gujaf-117	107	20	ownership	ownership	NOUN
gujaf-117	107	21	structure	structure	NOUN
gujaf-117	107	22	affect	affect	VERB
gujaf-117	107	23	financial	financial	ADJ
gujaf-117	107	24	performance	performance	NOUN
gujaf-117	107	25	indicators	indicator	NOUN
gujaf-117	107	26	(	(	PUNCT
gujaf-117	107	27	earnings	earning	NOUN
gujaf-117	107	28	per	per	ADP
gujaf-117	107	29	share	share	NOUN
gujaf-117	107	30	,	,	PUNCT
gujaf-117	107	31	net	net	ADJ
gujaf-117	107	32	profit	profit	NOUN
gujaf-117	107	33	margin	margin	NOUN
gujaf-117	107	34	and	and	CCONJ
gujaf-117	107	35	bank	bank	NOUN
gujaf-117	107	36	size	size	NOUN
gujaf-117	107	37	via	via	ADP
gujaf-117	107	38	total	total	ADJ
gujaf-117	107	39	assets	asset	NOUN
gujaf-117	107	40	)	)	PUNCT
gujaf-117	107	41	of	of	ADP
gujaf-117	107	42	mortgage	mortgage	NOUN
gujaf-117	107	43	banks	bank	NOUN
gujaf-117	107	44	in	in	ADP
gujaf-117	107	45	nigeria	nigeria	PROPN
gujaf-117	107	46	.	.	PUNCT
gujaf-117	108	1	thus	thus	ADV
gujaf-117	108	2	,	,	PUNCT
gujaf-117	108	3	there	there	PRON
gujaf-117	108	4	exist	exist	VERB
gujaf-117	108	5	gap	gap	NOUN
gujaf-117	108	6	in	in	ADP
gujaf-117	108	7	the	the	DET
gujaf-117	108	8	literature	literature	NOUN
gujaf-117	108	9	especially	especially	ADV
gujaf-117	108	10	within	within	ADP
gujaf-117	108	11	nigeria	nigeria	PROPN
gujaf-117	108	12	context	context	NOUN
gujaf-117	108	13	that	that	SCONJ
gujaf-117	108	14	this	this	DET
gujaf-117	108	15	study	study	NOUN
gujaf-117	108	16	intended	intend	VERB
gujaf-117	108	17	to	to	PART
gujaf-117	108	18	fill	fill	VERB
gujaf-117	108	19	.	.	PUNCT
gujaf-117	109	1	the	the	DET
gujaf-117	109	2	main	main	ADJ
gujaf-117	109	3	objective	objective	NOUN
gujaf-117	109	4	of	of	ADP
gujaf-117	109	5	the	the	DET
gujaf-117	109	6	study	study	NOUN
gujaf-117	109	7	is	be	AUX
gujaf-117	109	8	to	to	PART
gujaf-117	109	9	examined	examine	VERB
gujaf-117	109	10	the	the	DET
gujaf-117	109	11	effect	effect	NOUN
gujaf-117	109	12	of	of	ADP
gujaf-117	109	13	ownership	ownership	NOUN
gujaf-117	109	14	structure	structure	NOUN
gujaf-117	109	15	on	on	ADP
gujaf-117	109	16	financial	financial	ADJ
gujaf-117	109	17	performance	performance	NOUN
gujaf-117	109	18	of	of	ADP
gujaf-117	109	19	selected	select	VERB
gujaf-117	109	20	mortgage	mortgage	NOUN
gujaf-117	109	21	banks	bank	NOUN
gujaf-117	109	22	quoted	quote	VERB
gujaf-117	109	23	in	in	ADP
gujaf-117	109	24	nigeria	nigeria	PROPN
gujaf-117	109	25	while	while	SCONJ
gujaf-117	109	26	the	the	DET
gujaf-117	109	27	specific	specific	ADJ
gujaf-117	109	28	objectives	objective	NOUN
gujaf-117	109	29	are	be	AUX
gujaf-117	109	30	to	to	ADP
gujaf-117	109	31	;	;	PUNCT
gujaf-117	109	32	i.	i.	NOUN
gujaf-117	109	33	examine	examine	VERB
gujaf-117	109	34	the	the	DET
gujaf-117	109	35	effect	effect	NOUN
gujaf-117	109	36	of	of	ADP
gujaf-117	109	37	ownership	ownership	NOUN
gujaf-117	109	38	structure	structure	NOUN
gujaf-117	109	39	components	component	NOUN
gujaf-117	109	40	(	(	PUNCT
gujaf-117	109	41	significant	significant	ADJ
gujaf-117	109	42	shareholding	shareholding	NOUN
gujaf-117	109	43	,	,	PUNCT
gujaf-117	109	44	government	government	NOUN
gujaf-117	109	45	shareholding	shareholding	NOUN
gujaf-117	109	46	,	,	PUNCT
gujaf-117	109	47	and	and	CCONJ
gujaf-117	109	48	minority	minority	NOUN
gujaf-117	109	49	shareholding	shareholding	NOUN
gujaf-117	109	50	)	)	PUNCT
gujaf-117	109	51	on	on	ADP
gujaf-117	109	52	earning	earn	VERB
gujaf-117	109	53	per	per	ADP
gujaf-117	109	54	share	share	NOUN
gujaf-117	109	55	of	of	ADP
gujaf-117	109	56	mortgage	mortgage	NOUN
gujaf-117	109	57	banks	bank	NOUN
gujaf-117	109	58	quoted	quote	VERB
gujaf-117	109	59	in	in	ADP
gujaf-117	109	60	nigeria	nigeria	PROPN
gujaf-117	109	61	;	;	PUNCT
gujaf-117	109	62	ii	ii	PROPN
gujaf-117	109	63	.	.	PROPN
gujaf-117	109	64	determine	determine	VERB
gujaf-117	109	65	the	the	DET
gujaf-117	109	66	effect	effect	NOUN
gujaf-117	109	67	of	of	ADP
gujaf-117	109	68	ownership	ownership	NOUN
gujaf-117	109	69	structure	structure	NOUN
gujaf-117	109	70	components	component	NOUN
gujaf-117	109	71	(	(	PUNCT
gujaf-117	109	72	significant	significant	ADJ
gujaf-117	109	73	shareholding	shareholding	NOUN
gujaf-117	109	74	,	,	PUNCT
gujaf-117	109	75	government	government	NOUN
gujaf-117	109	76	shareholding	shareholding	NOUN
gujaf-117	109	77	,	,	PUNCT
gujaf-117	109	78	and	and	CCONJ
gujaf-117	109	79	minority	minority	NOUN
gujaf-117	109	80	shareholding	shareholding	NOUN
gujaf-117	109	81	)	)	PUNCT
gujaf-117	109	82	on	on	ADP
gujaf-117	109	83	net	net	ADJ
gujaf-117	109	84	profit	profit	NOUN
gujaf-117	109	85	margin	margin	NOUN
gujaf-117	109	86	of	of	ADP
gujaf-117	109	87	mortgage	mortgage	NOUN
gujaf-117	109	88	banks	bank	NOUN
gujaf-117	109	89	quoted	quote	VERB
gujaf-117	109	90	in	in	ADP
gujaf-117	109	91	nigeria	nigeria	PROPN
gujaf-117	109	92	;	;	PUNCT
gujaf-117	109	93	and	and	CCONJ
gujaf-117	109	94	iii	iii	X
gujaf-117	109	95	.	.	PROPN
gujaf-117	109	96	investigate	investigate	VERB
gujaf-117	109	97	the	the	DET
gujaf-117	109	98	effect	effect	NOUN
gujaf-117	109	99	of	of	ADP
gujaf-117	109	100	ownership	ownership	NOUN
gujaf-117	109	101	structure	structure	NOUN
gujaf-117	109	102	components	component	NOUN
gujaf-117	109	103	(	(	PUNCT
gujaf-117	109	104	significant	significant	ADJ
gujaf-117	109	105	shareholding	shareholding	NOUN
gujaf-117	109	106	,	,	PUNCT
gujaf-117	109	107	government	government	NOUN
gujaf-117	109	108	shareholding	shareholding	NOUN
gujaf-117	109	109	,	,	PUNCT
gujaf-117	109	110	and	and	CCONJ
gujaf-117	109	111	minority	minority	NOUN
gujaf-117	109	112	shareholding	shareholding	NOUN
gujaf-117	109	113	)	)	PUNCT
gujaf-117	109	114	on	on	ADP
gujaf-117	109	115	bank	bank	NOUN
gujaf-117	109	116	size	size	NOUN
gujaf-117	109	117	(	(	PUNCT
gujaf-117	109	118	total	total	ADJ
gujaf-117	109	119	assets	asset	NOUN
gujaf-117	109	120	)	)	PUNCT
gujaf-117	109	121	of	of	ADP
gujaf-117	109	122	mortgage	mortgage	NOUN
gujaf-117	109	123	banks	bank	NOUN
gujaf-117	109	124	quoted	quote	VERB
gujaf-117	109	125	in	in	ADP
gujaf-117	109	126	nigeria	nigeria	PRON
gujaf-117	109	127	considering	consider	VERB
gujaf-117	109	128	the	the	DET
gujaf-117	109	129	gap	gap	NOUN
gujaf-117	109	130	aforementioned	aforementione	VERB
gujaf-117	109	131	,	,	PUNCT
gujaf-117	109	132	the	the	DET
gujaf-117	109	133	study	study	NOUN
gujaf-117	109	134	hypothesized	hypothesize	VERB
gujaf-117	109	135	that	that	SCONJ
gujaf-117	109	136	;	;	PUNCT
gujaf-117	109	137	h01	h01	NOUN
gujaf-117	109	138	:	:	PUNCT
gujaf-117	109	139	there	there	PRON
gujaf-117	109	140	is	be	VERB
gujaf-117	109	141	no	no	DET
gujaf-117	109	142	significant	significant	ADJ
gujaf-117	109	143	effect	effect	NOUN
gujaf-117	109	144	of	of	ADP
gujaf-117	109	145	ownership	ownership	NOUN
gujaf-117	109	146	structure	structure	NOUN
gujaf-117	109	147	components	component	NOUN
gujaf-117	109	148	(	(	PUNCT
gujaf-117	109	149	significant	significant	ADJ
gujaf-117	109	150	shareholding	shareholding	NOUN
gujaf-117	109	151	,	,	PUNCT
gujaf-117	109	152	government	government	NOUN
gujaf-117	109	153	shareholding	shareholding	NOUN
gujaf-117	109	154	,	,	PUNCT
gujaf-117	109	155	and	and	CCONJ
gujaf-117	109	156	minority	minority	NOUN
gujaf-117	109	157	shareholding	shareholding	NOUN
gujaf-117	109	158	)	)	PUNCT
gujaf-117	109	159	on	on	ADP
gujaf-117	109	160	earning	earn	VERB
gujaf-117	109	161	per	per	ADP
gujaf-117	109	162	share	share	NOUN
gujaf-117	109	163	of	of	ADP
gujaf-117	109	164	mortgage	mortgage	NOUN
gujaf-117	109	165	banks	bank	NOUN
gujaf-117	109	166	quoted	quote	VERB
gujaf-117	109	167	in	in	ADP
gujaf-117	109	168	nigeria	nigeria	PROPN
gujaf-117	109	169	h02	h02	PROPN
gujaf-117	109	170	:	:	PUNCT
gujaf-117	109	171	there	there	PRON
gujaf-117	109	172	is	be	VERB
gujaf-117	109	173	no	no	DET
gujaf-117	109	174	significant	significant	ADJ
gujaf-117	109	175	effect	effect	NOUN
gujaf-117	109	176	of	of	ADP
gujaf-117	109	177	ownership	ownership	NOUN
gujaf-117	109	178	structure	structure	NOUN
gujaf-117	109	179	components	component	NOUN
gujaf-117	109	180	on	on	ADP
gujaf-117	109	181	the	the	DET
gujaf-117	109	182	net	net	ADJ
gujaf-117	109	183	profit	profit	NOUN
gujaf-117	109	184	margin	margin	NOUN
gujaf-117	109	185	of	of	ADP
gujaf-117	109	186	mortgage	mortgage	NOUN
gujaf-117	109	187	banks	bank	NOUN
gujaf-117	109	188	quoted	quote	VERB
gujaf-117	109	189	in	in	ADP
gujaf-117	109	190	nigeria	nigeria	PROPN
gujaf-117	109	191	h03	h03	NOUN
gujaf-117	109	192	:	:	PUNCT
gujaf-117	109	193	there	there	PRON
gujaf-117	109	194	is	be	VERB
gujaf-117	109	195	no	no	DET
gujaf-117	109	196	significant	significant	ADJ
gujaf-117	109	197	effect	effect	NOUN
gujaf-117	109	198	of	of	ADP
gujaf-117	109	199	ownership	ownership	NOUN
gujaf-117	109	200	structure	structure	NOUN
gujaf-117	109	201	components	component	NOUN
gujaf-117	109	202	on	on	ADP
gujaf-117	109	203	the	the	DET
gujaf-117	109	204	bank	bank	NOUN
gujaf-117	109	205	size	size	NOUN
gujaf-117	109	206	(	(	PUNCT
gujaf-117	109	207	total	total	ADJ
gujaf-117	109	208	assets	asset	NOUN
gujaf-117	109	209	)	)	PUNCT
gujaf-117	109	210	of	of	ADP
gujaf-117	109	211	mortgage	mortgage	NOUN
gujaf-117	109	212	banks	bank	NOUN
gujaf-117	109	213	quoted	quote	VERB
gujaf-117	109	214	in	in	ADP
gujaf-117	109	215	nigeria	nigeria	PROPN
gujaf-117	109	216	2	2	NUM
gujaf-117	109	217	.	.	X
gujaf-117	109	218	literature	literature	NOUN
gujaf-117	109	219	review	review	NOUN
gujaf-117	109	220	discussed	discuss	VERB
gujaf-117	109	221	within	within	ADP
gujaf-117	109	222	this	this	DET
gujaf-117	109	223	section	section	NOUN
gujaf-117	109	224	is	be	AUX
gujaf-117	109	225	the	the	DET
gujaf-117	109	226	conceptual	conceptual	ADJ
gujaf-117	109	227	review	review	NOUN
gujaf-117	109	228	,	,	PUNCT
gujaf-117	109	229	theoretical	theoretical	ADJ
gujaf-117	109	230	framework	framework	NOUN
gujaf-117	109	231	,	,	PUNCT
gujaf-117	109	232	and	and	CCONJ
gujaf-117	109	233	empirical	empirical	ADJ
gujaf-117	109	234	review	review	NOUN
gujaf-117	109	235	of	of	ADP
gujaf-117	109	236	literature	literature	NOUN
gujaf-117	109	237	related	relate	VERB
gujaf-117	109	238	to	to	ADP
gujaf-117	109	239	the	the	DET
gujaf-117	109	240	present	present	ADJ
gujaf-117	109	241	study	study	NOUN
gujaf-117	109	242	.	.	PUNCT
gujaf-117	110	1	ownership	ownership	NOUN
gujaf-117	110	2	structure	structure	NOUN
gujaf-117	110	3	,	,	PUNCT
gujaf-117	110	4	according	accord	VERB
gujaf-117	110	5	to	to	ADP
gujaf-117	110	6	gichohi	gichohi	NOUN
gujaf-117	110	7	(	(	PUNCT
gujaf-117	110	8	2018	2018	NUM
gujaf-117	110	9	)	)	PUNCT
gujaf-117	110	10	,	,	PUNCT
gujaf-117	110	11	is	be	AUX
gujaf-117	110	12	a	a	DET
gujaf-117	110	13	structure	structure	NOUN
gujaf-117	110	14	that	that	PRON
gujaf-117	110	15	defines	define	VERB
gujaf-117	110	16	the	the	DET
gujaf-117	110	17	shareholders	shareholder	NOUN
gujaf-117	110	18	and	and	CCONJ
gujaf-117	110	19	their	their	PRON
gujaf-117	110	20	various	various	ADJ
gujaf-117	110	21	categories	category	NOUN
gujaf-117	110	22	.	.	PUNCT
gujaf-117	111	1	ng’ang’a	ng’ang’a	NOUN
gujaf-117	111	2	(	(	PUNCT
gujaf-117	111	3	2017	2017	NUM
gujaf-117	111	4	)	)	PUNCT
gujaf-117	111	5	defined	define	VERB
gujaf-117	111	6	ownership	ownership	NOUN
gujaf-117	111	7	structure	structure	NOUN
gujaf-117	111	8	in	in	ADP
gujaf-117	111	9	relation	relation	NOUN
gujaf-117	111	10	to	to	ADP
gujaf-117	111	11	the	the	DET
gujaf-117	111	12	decision	decision	NOUN
gujaf-117	111	13	-	-	PUNCT
gujaf-117	111	14	making	make	VERB
gujaf-117	111	15	capability	capability	NOUN
gujaf-117	111	16	of	of	ADP
gujaf-117	111	17	an	an	DET
gujaf-117	111	18	organization	organization	NOUN
gujaf-117	111	19	as	as	ADV
gujaf-117	111	20	well	well	ADV
gujaf-117	111	21	as	as	ADP
gujaf-117	111	22	equity	equity	NOUN
gujaf-117	111	23	distribution	distribution	NOUN
gujaf-117	111	24	in	in	ADP
gujaf-117	111	25	terms	term	NOUN
gujaf-117	111	26	of	of	ADP
gujaf-117	111	27	votes	vote	NOUN
gujaf-117	111	28	and	and	CCONJ
gujaf-117	111	29	capital	capital	NOUN
gujaf-117	111	30	.	.	PUNCT
gujaf-117	112	1	it	it	PRON
gujaf-117	112	2	is	be	AUX
gujaf-117	112	3	the	the	DET
gujaf-117	112	4	argument	argument	NOUN
gujaf-117	112	5	of	of	ADP
gujaf-117	112	6	tanui	tanui	NOUN
gujaf-117	112	7	,	,	PUNCT
gujaf-117	112	8	yegon	yegon	PROPN
gujaf-117	112	9	,	,	PUNCT
gujaf-117	112	10	and	and	CCONJ
gujaf-117	112	11	bonuke	bonuke	NOUN
gujaf-117	112	12	(	(	PUNCT
gujaf-117	112	13	2019	2019	NUM
gujaf-117	112	14	)	)	PUNCT
gujaf-117	112	15	that	that	SCONJ
gujaf-117	112	16	ownership	ownership	NOUN
gujaf-117	112	17	structure	structure	NOUN
gujaf-117	112	18	is	be	AUX
gujaf-117	112	19	vital	vital	ADJ
gujaf-117	112	20	in	in	ADP
gujaf-117	112	21	shaping	shape	VERB
gujaf-117	112	22	an	an	DET
gujaf-117	112	23	organizations	organization	NOUN
gujaf-117	112	24	’	'	PUNCT
gujaf-117	112	25	corporate	corporate	ADJ
gujaf-117	112	26	governance	governance	NOUN
gujaf-117	112	27	system	system	NOUN
gujaf-117	112	28	.	.	PUNCT
gujaf-117	113	1	thus	thus	ADV
gujaf-117	113	2	,	,	PUNCT
gujaf-117	113	3	the	the	DET
gujaf-117	113	4	study	study	NOUN
gujaf-117	113	5	conceptualized	conceptualize	VERB
gujaf-117	113	6	ownership	ownership	NOUN
gujaf-117	113	7	structure	structure	NOUN
gujaf-117	113	8	as	as	ADP
gujaf-117	113	9	significant	significant	ADJ
gujaf-117	113	10	shareholding	shareholding	NOUN
gujaf-117	113	11	,	,	PUNCT
gujaf-117	113	12	government	government	NOUN
gujaf-117	113	13	holding	holding	NOUN
gujaf-117	113	14	,	,	PUNCT
gujaf-117	113	15	and	and	CCONJ
gujaf-117	113	16	minority	minority	NOUN
gujaf-117	113	17	holding	holding	NOUN
gujaf-117	113	18	.	.	PUNCT
gujaf-117	114	1	financial	financial	ADJ
gujaf-117	114	2	performance	performance	NOUN
gujaf-117	114	3	can	can	AUX
gujaf-117	114	4	be	be	AUX
gujaf-117	114	5	conceptualized	conceptualize	VERB
gujaf-117	114	6	as	as	ADP
gujaf-117	114	7	an	an	DET
gujaf-117	114	8	organization	organization	NOUN
gujaf-117	114	9	’s	’	VERB
gujaf-117	114	10	to	to	PART
gujaf-117	114	11	be	be	AUX
gujaf-117	114	12	efficient	efficient	ADJ
gujaf-117	114	13	in	in	ADP
gujaf-117	114	14	its	its	PRON
gujaf-117	114	15	operations	operation	NOUN
gujaf-117	114	16	survive	survive	VERB
gujaf-117	114	17	and	and	CCONJ
gujaf-117	114	18	grow	grow	VERB
gujaf-117	114	19	in	in	ADP
gujaf-117	114	20	the	the	DET
gujaf-117	114	21	aspect	aspect	NOUN
gujaf-117	114	22	of	of	ADP
gujaf-117	114	23	operating	operate	VERB
gujaf-117	114	24	income	income	NOUN
gujaf-117	114	25	,	,	PUNCT
gujaf-117	114	26	retained	retain	VERB
gujaf-117	114	27	earnings	earning	NOUN
gujaf-117	114	28	,	,	PUNCT
gujaf-117	114	29	shareholders	shareholder	NOUN
gujaf-117	114	30	’	'	PUNCT
gujaf-117	114	31	funds	fund	NOUN
gujaf-117	114	32	,	,	PUNCT
gujaf-117	114	33	return	return	VERB
gujaf-117	114	34	on	on	ADP
gujaf-117	114	35	assets	asset	NOUN
gujaf-117	114	36	,	,	PUNCT
gujaf-117	114	37	and	and	CCONJ
gujaf-117	114	38	profit	profit	NOUN
gujaf-117	114	39	before	before	ADP
gujaf-117	114	40	tax	tax	NOUN
gujaf-117	114	41	.	.	PUNCT
gujaf-117	115	1	the	the	DET
gujaf-117	115	2	present	present	ADJ
gujaf-117	115	3	study	study	NOUN
gujaf-117	115	4	measures	measure	VERB
gujaf-117	115	5	mortgage	mortgage	NOUN
gujaf-117	115	6	bank	bank	NOUN
gujaf-117	115	7	financial	financial	ADJ
gujaf-117	115	8	performance	performance	NOUN
gujaf-117	115	9	using	use	VERB
gujaf-117	115	10	earnings	earning	NOUN
gujaf-117	115	11	per	per	ADP
gujaf-117	115	12	share	share	NOUN
gujaf-117	115	13	,	,	PUNCT
gujaf-117	115	14	net	net	ADJ
gujaf-117	115	15	profit	profit	NOUN
gujaf-117	115	16	margin	margin	NOUN
gujaf-117	115	17	and	and	CCONJ
gujaf-117	115	18	total	total	ADJ
gujaf-117	115	19	assets	asset	NOUN
gujaf-117	115	20	(	(	PUNCT
gujaf-117	115	21	bank	bank	NOUN
gujaf-117	115	22	size	size	NOUN
gujaf-117	115	23	)	)	PUNCT
gujaf-117	115	24	.	.	PUNCT
gujaf-117	116	1	4	4	NUM
gujaf-117	116	2	theoretical	theoretical	ADJ
gujaf-117	116	3	framework	framework	NOUN
gujaf-117	116	4	the	the	DET
gujaf-117	116	5	study	study	NOUN
gujaf-117	116	6	anchored	anchor	VERB
gujaf-117	116	7	on	on	ADP
gujaf-117	116	8	stakeholder	stakeholder	NOUN
gujaf-117	116	9	theory	theory	NOUN
gujaf-117	116	10	;	;	PUNCT
gujaf-117	116	11	as	as	SCONJ
gujaf-117	116	12	the	the	DET
gujaf-117	116	13	perspective	perspective	NOUN
gujaf-117	116	14	of	of	ADP
gujaf-117	116	15	stakeholder	stakeholder	NOUN
gujaf-117	116	16	approach	approach	NOUN
gujaf-117	116	17	was	be	AUX
gujaf-117	116	18	first	first	ADV
gujaf-117	116	19	introduced	introduce	VERB
gujaf-117	116	20	into	into	ADP
gujaf-117	116	21	the	the	DET
gujaf-117	116	22	management	management	NOUN
gujaf-117	116	23	theory	theory	NOUN
gujaf-117	116	24	as	as	ADP
gujaf-117	116	25	an	an	DET
gujaf-117	116	26	answer	answer	NOUN
gujaf-117	116	27	to	to	ADP
gujaf-117	116	28	dissatisfaction	dissatisfaction	NOUN
gujaf-117	116	29	with	with	ADP
gujaf-117	116	30	the	the	DET
gujaf-117	116	31	unilateral	unilateral	ADJ
gujaf-117	116	32	financial	financial	ADJ
gujaf-117	116	33	criteria	criterion	NOUN
gujaf-117	116	34	of	of	ADP
gujaf-117	116	35	effectiveness	effectiveness	NOUN
gujaf-117	116	36	in	in	ADP
gujaf-117	116	37	corporate	corporate	ADJ
gujaf-117	116	38	governance	governance	NOUN
gujaf-117	116	39	and	and	CCONJ
gujaf-117	116	40	firm	firm	ADJ
gujaf-117	116	41	performance	performance	NOUN
gujaf-117	116	42	.	.	PUNCT
gujaf-117	117	1	it	it	PRON
gujaf-117	117	2	is	be	AUX
gujaf-117	117	3	rooted	root	VERB
gujaf-117	117	4	in	in	ADP
gujaf-117	117	5	the	the	DET
gujaf-117	117	6	work	work	NOUN
gujaf-117	117	7	of	of	ADP
gujaf-117	117	8	richard	richard	PROPN
gujaf-117	117	9	freeman	freeman	PROPN
gujaf-117	117	10	in	in	ADP
gujaf-117	117	11	1984	1984	NUM
gujaf-117	117	12	.	.	PUNCT
gujaf-117	118	1	a	a	DET
gujaf-117	118	2	stakeholder	stakeholder	NOUN
gujaf-117	118	3	is	be	AUX
gujaf-117	118	4	defined	define	VERB
gujaf-117	118	5	as	as	ADP
gujaf-117	118	6	‘	'	PUNCT
gujaf-117	118	7	any	any	DET
gujaf-117	118	8	group	group	NOUN
gujaf-117	118	9	or	or	CCONJ
gujaf-117	118	10	individual	individual	NOUN
gujaf-117	118	11	who	who	PRON
gujaf-117	118	12	can	can	AUX
gujaf-117	118	13	affect	affect	VERB
gujaf-117	118	14	or	or	CCONJ
gujaf-117	118	15	is	be	AUX
gujaf-117	118	16	affected	affect	VERB
gujaf-117	118	17	by	by	ADP
gujaf-117	118	18	the	the	DET
gujaf-117	118	19	achievement	achievement	NOUN
gujaf-117	118	20	of	of	ADP
gujaf-117	118	21	the	the	DET
gujaf-117	118	22	organization	organization	NOUN
gujaf-117	118	23	’s	’s	PART
gujaf-117	118	24	objectives	objective	NOUN
gujaf-117	118	25	’	'	PUNCT
gujaf-117	118	26	(	(	PUNCT
gujaf-117	118	27	freeman	freeman	NOUN
gujaf-117	118	28	,	,	PUNCT
gujaf-117	118	29	1984	1984	NUM
gujaf-117	118	30	)	)	PUNCT
gujaf-117	118	31	.	.	PUNCT
gujaf-117	119	1	the	the	DET
gujaf-117	119	2	main	main	ADJ
gujaf-117	119	3	assumption	assumption	NOUN
gujaf-117	119	4	of	of	ADP
gujaf-117	119	5	the	the	DET
gujaf-117	119	6	stakeholder	stakeholder	NOUN
gujaf-117	119	7	theory	theory	NOUN
gujaf-117	119	8	is	be	AUX
gujaf-117	119	9	that	that	SCONJ
gujaf-117	119	10	an	an	DET
gujaf-117	119	11	organization	organization	NOUN
gujaf-117	119	12	’s	’s	PART
gujaf-117	119	13	effectiveness	effectiveness	NOUN
gujaf-117	119	14	is	be	AUX
gujaf-117	119	15	measured	measure	VERB
gujaf-117	119	16	by	by	ADP
gujaf-117	119	17	its	its	PRON
gujaf-117	119	18	ability	ability	NOUN
gujaf-117	119	19	to	to	PART
gujaf-117	119	20	satisfy	satisfy	VERB
gujaf-117	119	21	not	not	PART
gujaf-117	119	22	only	only	ADV
gujaf-117	119	23	the	the	DET
gujaf-117	119	24	shareholders	shareholder	NOUN
gujaf-117	119	25	,	,	PUNCT
gujaf-117	119	26	but	but	CCONJ
gujaf-117	119	27	also	also	ADV
gujaf-117	119	28	those	those	DET
gujaf-117	119	29	agents	agent	NOUN
gujaf-117	119	30	who	who	PRON
gujaf-117	119	31	have	have	VERB
gujaf-117	119	32	a	a	DET
gujaf-117	119	33	stake	stake	NOUN
gujaf-117	119	34	in	in	ADP
gujaf-117	119	35	the	the	DET
gujaf-117	119	36	organization	organization	NOUN
gujaf-117	119	37	and	and	CCONJ
gujaf-117	119	38	so	so	ADV
gujaf-117	119	39	as	as	SCONJ
gujaf-117	119	40	to	to	PART
gujaf-117	119	41	achieve	achieve	VERB
gujaf-117	119	42	firm	firm	ADJ
gujaf-117	119	43	financial	financial	ADJ
gujaf-117	119	44	performance	performance	NOUN
gujaf-117	119	45	(	(	PUNCT
gujaf-117	119	46	freeman	freeman	NOUN
gujaf-117	119	47	,	,	PUNCT
gujaf-117	119	48	1984	1984	NUM
gujaf-117	119	49	)	)	PUNCT
gujaf-117	119	50	.	.	PUNCT
gujaf-117	120	1	for	for	ADP
gujaf-117	120	2	the	the	DET
gujaf-117	120	3	stakeholder	stakeholder	NOUN
gujaf-117	120	4	theory	theory	NOUN
gujaf-117	120	5	,	,	PUNCT
gujaf-117	120	6	the	the	DET
gujaf-117	120	7	primary	primary	ADJ
gujaf-117	120	8	criticism	criticism	NOUN
gujaf-117	120	9	is	be	AUX
gujaf-117	120	10	that	that	SCONJ
gujaf-117	120	11	it	it	PRON
gujaf-117	120	12	fails	fail	VERB
gujaf-117	120	13	to	to	PART
gujaf-117	120	14	deal	deal	VERB
gujaf-117	120	15	with	with	ADP
gujaf-117	120	16	the	the	DET
gujaf-117	120	17	problem	problem	NOUN
gujaf-117	120	18	of	of	ADP
gujaf-117	120	19	balancing	balance	VERB
gujaf-117	120	20	the	the	DET
gujaf-117	120	21	potential	potential	ADJ
gujaf-117	120	22	conflicting	conflict	VERB
gujaf-117	120	23	interests	interest	NOUN
gujaf-117	120	24	of	of	ADP
gujaf-117	120	25	all	all	DET
gujaf-117	120	26	different	different	ADJ
gujaf-117	120	27	constituencies	constituency	NOUN
gujaf-117	120	28	.	.	PUNCT
gujaf-117	121	1	even	even	ADV
gujaf-117	121	2	so	so	ADV
gujaf-117	121	3	,	,	PUNCT
gujaf-117	121	4	there	there	PRON
gujaf-117	121	5	is	be	VERB
gujaf-117	121	6	no	no	DET
gujaf-117	121	7	way	way	NOUN
gujaf-117	121	8	for	for	SCONJ
gujaf-117	121	9	the	the	DET
gujaf-117	121	10	stakeholders	stakeholder	NOUN
gujaf-117	121	11	to	to	PART
gujaf-117	121	12	claim	claim	VERB
gujaf-117	121	13	for	for	ADP
gujaf-117	121	14	any	any	DET
gujaf-117	121	15	failure	failure	NOUN
gujaf-117	121	16	on	on	ADP
gujaf-117	121	17	the	the	DET
gujaf-117	121	18	part	part	NOUN
gujaf-117	121	19	of	of	ADP
gujaf-117	121	20	the	the	DET
gujaf-117	121	21	directors	director	NOUN
gujaf-117	121	22	.	.	PUNCT
gujaf-117	122	1	shareholders	shareholder	NOUN
gujaf-117	122	2	are	be	AUX
gujaf-117	122	3	no	no	ADV
gujaf-117	122	4	doubt	doubt	NOUN
gujaf-117	122	5	,	,	PUNCT
gujaf-117	122	6	an	an	DET
gujaf-117	122	7	important	important	ADJ
gujaf-117	122	8	constituent	constituent	NOUN
gujaf-117	122	9	and	and	CCONJ
gujaf-117	122	10	profits	profit	NOUN
gujaf-117	122	11	are	be	AUX
gujaf-117	122	12	a	a	DET
gujaf-117	122	13	critical	critical	ADJ
gujaf-117	122	14	feature	feature	NOUN
gujaf-117	122	15	of	of	ADP
gujaf-117	122	16	this	this	DET
gujaf-117	122	17	activity	activity	NOUN
gujaf-117	122	18	,	,	PUNCT
gujaf-117	122	19	but	but	CCONJ
gujaf-117	122	20	concern	concern	NOUN
gujaf-117	122	21	for	for	ADP
gujaf-117	122	22	profits	profit	NOUN
gujaf-117	122	23	is	be	AUX
gujaf-117	122	24	the	the	DET
gujaf-117	122	25	result	result	NOUN
gujaf-117	122	26	rather	rather	ADV
gujaf-117	122	27	than	than	ADP
gujaf-117	122	28	the	the	DET
gujaf-117	122	29	driver	driver	NOUN
gujaf-117	122	30	in	in	ADP
gujaf-117	122	31	the	the	DET
gujaf-117	122	32	process	process	NOUN
gujaf-117	122	33	of	of	ADP
gujaf-117	122	34	value	value	NOUN
gujaf-117	122	35	creation	creation	NOUN
gujaf-117	122	36	(	(	PUNCT
gujaf-117	122	37	rahid	rahid	NOUN
gujaf-117	122	38	,	,	PUNCT
gujaf-117	122	39	2020	2020	NUM
gujaf-117	122	40	)	)	PUNCT
gujaf-117	122	41	.	.	PUNCT
gujaf-117	123	1	empirical	empirical	ADJ
gujaf-117	123	2	review	review	NOUN
gujaf-117	123	3	and	and	CCONJ
gujaf-117	123	4	gap	gap	NOUN
gujaf-117	123	5	in	in	ADP
gujaf-117	123	6	the	the	DET
gujaf-117	123	7	literature	literature	NOUN
gujaf-117	123	8	the	the	DET
gujaf-117	123	9	link	link	NOUN
gujaf-117	123	10	between	between	ADP
gujaf-117	123	11	ownership	ownership	NOUN
gujaf-117	123	12	structure	structure	NOUN
gujaf-117	123	13	and	and	CCONJ
gujaf-117	123	14	organizational	organizational	ADJ
gujaf-117	123	15	performance	performance	NOUN
gujaf-117	123	16	have	have	AUX
gujaf-117	123	17	been	be	AUX
gujaf-117	123	18	examined	examine	VERB
gujaf-117	123	19	in	in	ADP
gujaf-117	123	20	various	various	ADJ
gujaf-117	123	21	contexts	contexts	NOUN
gujaf-117	123	22	.	.	PUNCT
gujaf-117	124	1	among	among	ADP
gujaf-117	124	2	past	past	ADJ
gujaf-117	124	3	related	related	ADJ
gujaf-117	124	4	studies	study	NOUN
gujaf-117	124	5	,	,	PUNCT
gujaf-117	124	6	asri	asri	PROPN
gujaf-117	124	7	(	(	PUNCT
gujaf-117	124	8	2017	2017	NUM
gujaf-117	124	9	)	)	PUNCT
gujaf-117	124	10	examined	examine	VERB
gujaf-117	124	11	the	the	DET
gujaf-117	124	12	impact	impact	NOUN
gujaf-117	124	13	of	of	ADP
gujaf-117	124	14	ownership	ownership	NOUN
gujaf-117	124	15	structure	structure	NOUN
gujaf-117	124	16	comprising	comprising	NOUN
gujaf-117	124	17	of	of	ADP
gujaf-117	124	18	institutional	institutional	ADJ
gujaf-117	124	19	ownership	ownership	NOUN
gujaf-117	124	20	and	and	CCONJ
gujaf-117	124	21	administrative	administrative	ADJ
gujaf-117	124	22	ownership	ownership	NOUN
gujaf-117	124	23	,	,	PUNCT
gujaf-117	124	24	on	on	ADP
gujaf-117	124	25	wage	wage	NOUN
gujaf-117	124	26	quality	quality	NOUN
gujaf-117	124	27	and	and	CCONJ
gujaf-117	124	28	firm	firm	ADJ
gujaf-117	124	29	value	value	NOUN
gujaf-117	124	30	while	while	SCONJ
gujaf-117	124	31	san	san	PROPN
gujaf-117	124	32	martin	martin	PROPN
gujaf-117	124	33	-	-	PUNCT
gujaf-117	124	34	reyna	reyna	NOUN
gujaf-117	124	35	(	(	PUNCT
gujaf-117	124	36	2018	2018	NUM
gujaf-117	124	37	)	)	PUNCT
gujaf-117	124	38	and	and	CCONJ
gujaf-117	124	39	rashid	rashid	PROPN
gujaf-117	124	40	(	(	PUNCT
gujaf-117	124	41	2020	2020	NUM
gujaf-117	124	42	)	)	PUNCT
gujaf-117	124	43	examined	examine	VERB
gujaf-117	124	44	the	the	DET
gujaf-117	124	45	impact	impact	NOUN
gujaf-117	124	46	of	of	ADP
gujaf-117	124	47	ownership	ownership	NOUN
gujaf-117	124	48	composition	composition	NOUN
gujaf-117	124	49	on	on	ADP
gujaf-117	124	50	profit	profit	NOUN
gujaf-117	124	51	management	management	NOUN
gujaf-117	124	52	.	.	PUNCT
gujaf-117	125	1	both	both	DET
gujaf-117	125	2	studies	study	NOUN
gujaf-117	125	3	found	find	VERB
gujaf-117	125	4	that	that	SCONJ
gujaf-117	125	5	institutional	institutional	ADJ
gujaf-117	125	6	ownership	ownership	NOUN
gujaf-117	125	7	and	and	CCONJ
gujaf-117	125	8	management	management	NOUN
gujaf-117	125	9	ownership	ownership	NOUN
gujaf-117	125	10	positively	positively	ADV
gujaf-117	125	11	affect	affect	VERB
gujaf-117	125	12	firm	firm	ADJ
gujaf-117	125	13	value	value	NOUN
gujaf-117	125	14	.	.	PUNCT
gujaf-117	126	1	maswadeh	maswadeh	NOUN
gujaf-117	126	2	(	(	PUNCT
gujaf-117	126	3	2018	2018	NUM
gujaf-117	126	4	)	)	PUNCT
gujaf-117	126	5	investigated	investigate	VERB
gujaf-117	126	6	the	the	DET
gujaf-117	126	7	impact	impact	NOUN
gujaf-117	126	8	of	of	ADP
gujaf-117	126	9	ownership	ownership	NOUN
gujaf-117	126	10	structure	structure	NOUN
gujaf-117	126	11	consisting	consist	VERB
gujaf-117	126	12	of	of	ADP
gujaf-117	126	13	concentration	concentration	NOUN
gujaf-117	126	14	ownership	ownership	NOUN
gujaf-117	126	15	,	,	PUNCT
gujaf-117	126	16	institutional	institutional	ADJ
gujaf-117	126	17	ownership	ownership	NOUN
gujaf-117	126	18	,	,	PUNCT
gujaf-117	126	19	and	and	CCONJ
gujaf-117	126	20	foreign	foreign	ADJ
gujaf-117	126	21	ownership	ownership	NOUN
gujaf-117	126	22	in	in	ADP
gujaf-117	126	23	terms	term	NOUN
gujaf-117	126	24	of	of	ADP
gujaf-117	126	25	credit	credit	NOUN
gujaf-117	126	26	rating	rating	NOUN
gujaf-117	126	27	and	and	CCONJ
gujaf-117	126	28	company	company	NOUN
gujaf-117	126	29	size	size	NOUN
gujaf-117	126	30	as	as	ADP
gujaf-117	126	31	controlling	control	VERB
gujaf-117	126	32	variables	variable	NOUN
gujaf-117	126	33	on	on	ADP
gujaf-117	126	34	earning	earn	VERB
gujaf-117	126	35	management	management	NOUN
gujaf-117	126	36	in	in	ADP
gujaf-117	126	37	jordanian	jordanian	ADJ
gujaf-117	126	38	industrial	industrial	ADJ
gujaf-117	126	39	companies	company	NOUN
gujaf-117	126	40	.	.	PUNCT
gujaf-117	127	1	a	a	DET
gujaf-117	127	2	significant	significant	ADJ
gujaf-117	127	3	impact	impact	NOUN
gujaf-117	127	4	of	of	ADP
gujaf-117	127	5	concentration	concentration	NOUN
gujaf-117	127	6	ownership	ownership	NOUN
gujaf-117	127	7	was	be	AUX
gujaf-117	127	8	found	find	VERB
gujaf-117	127	9	in	in	ADP
gujaf-117	127	10	minimizing	minimize	VERB
gujaf-117	127	11	earnings	earning	NOUN
gujaf-117	127	12	management	management	NOUN
gujaf-117	127	13	processes	process	NOUN
gujaf-117	127	14	.	.	PUNCT
gujaf-117	128	1	similarly	similarly	ADV
gujaf-117	128	2	,	,	PUNCT
gujaf-117	128	3	no	no	DET
gujaf-117	128	4	significant	significant	ADJ
gujaf-117	128	5	impact	impact	NOUN
gujaf-117	128	6	was	be	AUX
gujaf-117	128	7	found	find	VERB
gujaf-117	128	8	of	of	ADP
gujaf-117	128	9	institutional	institutional	ADJ
gujaf-117	128	10	ownership	ownership	NOUN
gujaf-117	128	11	on	on	ADP
gujaf-117	128	12	foreign	foreign	ADJ
gujaf-117	128	13	ownership	ownership	NOUN
gujaf-117	128	14	in	in	ADP
gujaf-117	128	15	earnings	earning	NOUN
gujaf-117	128	16	management	management	NOUN
gujaf-117	128	17	practices	practice	NOUN
gujaf-117	128	18	in	in	ADP
gujaf-117	128	19	jordanian	jordanian	ADJ
gujaf-117	128	20	industrial	industrial	ADJ
gujaf-117	128	21	companies	company	NOUN
gujaf-117	128	22	.	.	PUNCT
gujaf-117	129	1	saona	saona	PROPN
gujaf-117	129	2	,	,	PUNCT
gujaf-117	129	3	muro	muro	NOUN
gujaf-117	129	4	,	,	PUNCT
gujaf-117	129	5	and	and	CCONJ
gujaf-117	129	6	alvarado	alvarado	PROPN
gujaf-117	129	7	(	(	PUNCT
gujaf-117	129	8	2020	2020	NUM
gujaf-117	129	9	)	)	PUNCT
gujaf-117	129	10	in	in	ADP
gujaf-117	129	11	their	their	PRON
gujaf-117	129	12	study	study	NOUN
gujaf-117	129	13	assessed	assess	VERB
gujaf-117	129	14	how	how	SCONJ
gujaf-117	129	15	ownership	ownership	NOUN
gujaf-117	129	16	structure	structure	NOUN
gujaf-117	129	17	and	and	CCONJ
gujaf-117	129	18	the	the	DET
gujaf-117	129	19	characteristics	characteristic	NOUN
gujaf-117	129	20	of	of	ADP
gujaf-117	129	21	the	the	DET
gujaf-117	129	22	board	board	NOUN
gujaf-117	129	23	of	of	ADP
gujaf-117	129	24	directors	director	NOUN
gujaf-117	129	25	affect	affect	VERB
gujaf-117	129	26	earnings	earning	NOUN
gujaf-117	129	27	management	management	NOUN
gujaf-117	129	28	.	.	PUNCT
gujaf-117	130	1	it	it	PRON
gujaf-117	130	2	was	be	AUX
gujaf-117	130	3	found	find	VERB
gujaf-117	130	4	that	that	SCONJ
gujaf-117	130	5	ownership	ownership	NOUN
gujaf-117	130	6	structure	structure	NOUN
gujaf-117	130	7	and	and	CCONJ
gujaf-117	130	8	board	board	NOUN
gujaf-117	130	9	of	of	ADP
gujaf-117	130	10	directors	director	NOUN
gujaf-117	130	11	had	have	VERB
gujaf-117	130	12	a	a	DET
gujaf-117	130	13	significant	significant	ADJ
gujaf-117	130	14	impact	impact	NOUN
gujaf-117	130	15	on	on	ADP
gujaf-117	130	16	earnings	earning	NOUN
gujaf-117	130	17	management	management	NOUN
gujaf-117	130	18	.	.	PUNCT
gujaf-117	131	1	hanan	hanan	PROPN
gujaf-117	131	2	,	,	PUNCT
gujaf-117	131	3	xiaoyan	xiaoyan	ADJ
gujaf-117	131	4	,	,	PUNCT
gujaf-117	131	5	and	and	CCONJ
gujaf-117	131	6	muhammad	muhammad	X
gujaf-117	131	7	(	(	PUNCT
gujaf-117	131	8	2016	2016	NUM
gujaf-117	131	9	)	)	PUNCT
gujaf-117	131	10	show	show	VERB
gujaf-117	131	11	that	that	SCONJ
gujaf-117	131	12	board	board	NOUN
gujaf-117	131	13	size	size	NOUN
gujaf-117	131	14	negatively	negatively	ADV
gujaf-117	131	15	affected	affect	VERB
gujaf-117	131	16	firm	firm	ADJ
gujaf-117	131	17	performance	performance	NOUN
gujaf-117	131	18	.	.	PUNCT
gujaf-117	132	1	it	it	PRON
gujaf-117	132	2	was	be	AUX
gujaf-117	132	3	further	far	ADV
gujaf-117	132	4	revealed	reveal	VERB
gujaf-117	132	5	that	that	SCONJ
gujaf-117	132	6	board	board	NOUN
gujaf-117	132	7	independence	independence	NOUN
gujaf-117	132	8	significantly	significantly	ADV
gujaf-117	132	9	impacted	impact	VERB
gujaf-117	132	10	on	on	ADP
gujaf-117	132	11	performance	performance	NOUN
gujaf-117	132	12	as	as	SCONJ
gujaf-117	132	13	measured	measure	VERB
gujaf-117	132	14	by	by	ADP
gujaf-117	132	15	return	return	NOUN
gujaf-117	132	16	on	on	ADP
gujaf-117	132	17	equity	equity	NOUN
gujaf-117	132	18	,	,	PUNCT
gujaf-117	132	19	invested	invest	VERB
gujaf-117	132	20	capital	capital	NOUN
gujaf-117	132	21	,	,	PUNCT
gujaf-117	132	22	and	and	CCONJ
gujaf-117	132	23	tobin	tobin	PROPN
gujaf-117	132	24	's	's	PART
gujaf-117	132	25	q	q	NOUN
gujaf-117	132	26	)	)	PUNCT
gujaf-117	132	27	.	.	PUNCT
gujaf-117	133	1	abdolreza	abdolreza	ADV
gujaf-117	133	2	(	(	PUNCT
gujaf-117	133	3	2016	2016	NUM
gujaf-117	133	4	)	)	PUNCT
gujaf-117	133	5	and	and	CCONJ
gujaf-117	133	6	oyerinde	oyerinde	PROPN
gujaf-117	133	7	(	(	PUNCT
gujaf-117	133	8	2014	2014	NUM
gujaf-117	133	9	)	)	PUNCT
gujaf-117	133	10	conducted	conduct	VERB
gujaf-117	133	11	a	a	DET
gujaf-117	133	12	study	study	NOUN
gujaf-117	133	13	which	which	PRON
gujaf-117	133	14	showed	show	VERB
gujaf-117	133	15	sales	sale	NOUN
gujaf-117	133	16	growth	growth	NOUN
gujaf-117	133	17	to	to	PART
gujaf-117	133	18	be	be	AUX
gujaf-117	133	19	positively	positively	ADV
gujaf-117	133	20	correlated	correlate	VERB
gujaf-117	133	21	with	with	ADP
gujaf-117	133	22	all	all	DET
gujaf-117	133	23	indicators	indicator	NOUN
gujaf-117	133	24	of	of	ADP
gujaf-117	133	25	value	value	NOUN
gujaf-117	133	26	creation	creation	NOUN
gujaf-117	133	27	.	.	PUNCT
gujaf-117	134	1	however	however	ADV
gujaf-117	134	2	,	,	PUNCT
gujaf-117	134	3	revenue	revenue	NOUN
gujaf-117	134	4	growth	growth	NOUN
gujaf-117	134	5	was	be	AUX
gujaf-117	134	6	positively	positively	ADV
gujaf-117	134	7	associated	associate	VERB
gujaf-117	134	8	with	with	ADP
gujaf-117	134	9	the	the	DET
gujaf-117	134	10	return	return	NOUN
gujaf-117	134	11	on	on	ADP
gujaf-117	134	12	assets	asset	NOUN
gujaf-117	134	13	.	.	PUNCT
gujaf-117	135	1	positive	positive	ADJ
gujaf-117	135	2	relationship	relationship	NOUN
gujaf-117	135	3	was	be	AUX
gujaf-117	135	4	found	find	VERB
gujaf-117	135	5	between	between	ADP
gujaf-117	135	6	economic	economic	ADJ
gujaf-117	135	7	value	value	NOUN
gujaf-117	135	8	added	add	VERB
gujaf-117	135	9	and	and	CCONJ
gujaf-117	135	10	ceo	ceo	NOUN
gujaf-117	135	11	duality	duality	NOUN
gujaf-117	135	12	.	.	PUNCT
gujaf-117	136	1	no	no	DET
gujaf-117	136	2	correlation	correlation	NOUN
gujaf-117	136	3	was	be	AUX
gujaf-117	136	4	found	find	VERB
gujaf-117	136	5	between	between	ADP
gujaf-117	136	6	the	the	DET
gujaf-117	136	7	market	market	NOUN
gujaf-117	136	8	value	value	NOUN
gujaf-117	136	9	-	-	PUNCT
gujaf-117	136	10	added	add	VERB
gujaf-117	136	11	and	and	CCONJ
gujaf-117	136	12	jensen	jensen	PROPN
gujaf-117	136	13	's	's	PART
gujaf-117	136	14	alpha	alpha	NOUN
gujaf-117	136	15	and	and	CCONJ
gujaf-117	136	16	all	all	DET
gujaf-117	136	17	indicators	indicator	NOUN
gujaf-117	136	18	of	of	ADP
gujaf-117	136	19	corporate	corporate	ADJ
gujaf-117	136	20	governance	governance	NOUN
gujaf-117	136	21	.	.	PUNCT
gujaf-117	137	1	a	a	DET
gujaf-117	137	2	negative	negative	ADJ
gujaf-117	137	3	and	and	CCONJ
gujaf-117	137	4	significant	significant	ADJ
gujaf-117	137	5	relationship	relationship	NOUN
gujaf-117	137	6	was	be	AUX
gujaf-117	137	7	further	far	ADV
gujaf-117	137	8	found	find	VERB
gujaf-117	137	9	between	between	ADP
gujaf-117	137	10	return	return	NOUN
gujaf-117	137	11	on	on	ADP
gujaf-117	137	12	assets	asset	NOUN
gujaf-117	137	13	and	and	CCONJ
gujaf-117	137	14	the	the	DET
gujaf-117	137	15	auditor	auditor	NOUN
gujaf-117	137	16	's	's	PART
gujaf-117	137	17	time	time	NOUN
gujaf-117	137	18	,	,	PUNCT
gujaf-117	137	19	while	while	SCONJ
gujaf-117	137	20	the	the	DET
gujaf-117	137	21	return	return	NOUN
gujaf-117	137	22	on	on	ADP
gujaf-117	137	23	equity	equity	NOUN
gujaf-117	137	24	was	be	AUX
gujaf-117	137	25	negatively	negatively	ADV
gujaf-117	137	26	correlated	correlate	VERB
gujaf-117	137	27	with	with	ADP
gujaf-117	137	28	the	the	DET
gujaf-117	137	29	auditor	auditor	NOUN
gujaf-117	137	30	's	's	PART
gujaf-117	137	31	time	time	NOUN
gujaf-117	137	32	and	and	CCONJ
gujaf-117	137	33	the	the	DET
gujaf-117	137	34	change	change	NOUN
gujaf-117	137	35	of	of	ADP
gujaf-117	137	36	ceo	ceo	NOUN
gujaf-117	137	37	.	.	PUNCT
gujaf-117	138	1	mwanzia	mwanzia	PROPN
gujaf-117	138	2	and	and	CCONJ
gujaf-117	138	3	ochanda	ochanda	NOUN
gujaf-117	138	4	(	(	PUNCT
gujaf-117	138	5	2017	2017	NUM
gujaf-117	138	6	)	)	PUNCT
gujaf-117	138	7	assessed	assess	VERB
gujaf-117	138	8	the	the	DET
gujaf-117	138	9	relationship	relationship	NOUN
gujaf-117	138	10	between	between	ADP
gujaf-117	138	11	the	the	DET
gujaf-117	138	12	economy	economy	NOUN
gujaf-117	138	13	,	,	PUNCT
gujaf-117	138	14	the	the	DET
gujaf-117	138	15	market	market	NOUN
gujaf-117	138	16	,	,	PUNCT
gujaf-117	138	17	and	and	CCONJ
gujaf-117	138	18	cash	cash	NOUN
gujaf-117	138	19	value	value	NOUN
gujaf-117	138	20	added	add	VERB
gujaf-117	138	21	as	as	ADP
gujaf-117	138	22	value	value	NOUN
gujaf-117	138	23	-	-	PUNCT
gujaf-117	138	24	based	base	VERB
gujaf-117	138	25	performance	performance	NOUN
gujaf-117	138	26	indicators	indicator	NOUN
gujaf-117	138	27	and	and	CCONJ
gujaf-117	138	28	corporate	corporate	ADJ
gujaf-117	138	29	governance	governance	NOUN
gujaf-117	138	30	.	.	PUNCT
gujaf-117	139	1	the	the	DET
gujaf-117	139	2	results	result	NOUN
gujaf-117	139	3	revealed	reveal	VERB
gujaf-117	139	4	that	that	SCONJ
gujaf-117	139	5	ownership	ownership	NOUN
gujaf-117	139	6	concentration	concentration	NOUN
gujaf-117	139	7	was	be	AUX
gujaf-117	139	8	found	find	VERB
gujaf-117	139	9	to	to	PART
gujaf-117	139	10	have	have	VERB
gujaf-117	139	11	a	a	DET
gujaf-117	139	12	significant	significant	ADJ
gujaf-117	139	13	relationship	relationship	NOUN
gujaf-117	139	14	with	with	ADP
gujaf-117	139	15	economic	economic	ADJ
gujaf-117	139	16	and	and	CCONJ
gujaf-117	139	17	cash	cash	NOUN
gujaf-117	139	18	value	value	NOUN
gujaf-117	139	19	-	-	PUNCT
gujaf-117	139	20	added	add	VERB
gujaf-117	139	21	,	,	PUNCT
gujaf-117	139	22	while	while	SCONJ
gujaf-117	139	23	internal	internal	ADJ
gujaf-117	139	24	ownership	ownership	NOUN
gujaf-117	139	25	was	be	AUX
gujaf-117	139	26	revealed	reveal	VERB
gujaf-117	139	27	not	not	PART
gujaf-117	139	28	to	to	PART
gujaf-117	139	29	be	be	AUX
gujaf-117	139	30	a	a	DET
gujaf-117	139	31	significant	significant	ADJ
gujaf-117	139	32	factor	factor	NOUN
gujaf-117	139	33	in	in	ADP
gujaf-117	139	34	growth	growth	NOUN
gujaf-117	139	35	performance	performance	NOUN
gujaf-117	139	36	.	.	PUNCT
gujaf-117	140	1	furthermore	furthermore	ADV
gujaf-117	140	2	,	,	PUNCT
gujaf-117	140	3	external	external	ADJ
gujaf-117	140	4	ownership	ownership	NOUN
gujaf-117	140	5	was	be	AUX
gujaf-117	140	6	found	find	VERB
gujaf-117	140	7	to	to	PART
gujaf-117	140	8	increase	increase	VERB
gujaf-117	140	9	economic	economic	ADJ
gujaf-117	140	10	value	value	NOUN
gujaf-117	140	11	-	-	PUNCT
gujaf-117	140	12	added	add	VERB
gujaf-117	140	13	and	and	CCONJ
gujaf-117	140	14	declined	decline	VERB
gujaf-117	140	15	market	market	NOUN
gujaf-117	140	16	value	value	NOUN
gujaf-117	140	17	-	-	PUNCT
gujaf-117	140	18	added	add	VERB
gujaf-117	140	19	.	.	PUNCT
gujaf-117	141	1	5	5	NUM
gujaf-117	141	2	despite	despite	SCONJ
gujaf-117	141	3	various	various	ADJ
gujaf-117	141	4	empirical	empirical	ADJ
gujaf-117	141	5	studies	study	NOUN
gujaf-117	141	6	reviewed	review	VERB
gujaf-117	141	7	,	,	PUNCT
gujaf-117	141	8	no	no	DET
gujaf-117	141	9	study	study	NOUN
gujaf-117	141	10	to	to	ADP
gujaf-117	141	11	the	the	DET
gujaf-117	141	12	best	good	ADJ
gujaf-117	141	13	of	of	ADP
gujaf-117	141	14	researcher	researcher	NOUN
gujaf-117	141	15	’s	’s	PART
gujaf-117	141	16	knowledge	knowledge	NOUN
gujaf-117	141	17	employed	employ	VERB
gujaf-117	141	18	significant	significant	ADJ
gujaf-117	141	19	shareholding	shareholding	NOUN
gujaf-117	141	20	,	,	PUNCT
gujaf-117	141	21	government	government	NOUN
gujaf-117	141	22	shareholding	shareholding	NOUN
gujaf-117	141	23	,	,	PUNCT
gujaf-117	141	24	and	and	CCONJ
gujaf-117	141	25	minority	minority	NOUN
gujaf-117	141	26	shareholding	shareholding	NOUN
gujaf-117	141	27	as	as	ADP
gujaf-117	141	28	measures	measure	NOUN
gujaf-117	141	29	or	or	CCONJ
gujaf-117	141	30	components	component	NOUN
gujaf-117	141	31	or	or	CCONJ
gujaf-117	141	32	proxied	proxie	VERB
gujaf-117	141	33	for	for	ADP
gujaf-117	141	34	ownership	ownership	NOUN
gujaf-117	141	35	structure	structure	NOUN
gujaf-117	141	36	and	and	CCONJ
gujaf-117	141	37	their	their	PRON
gujaf-117	141	38	aggregate	aggregate	ADJ
gujaf-117	141	39	effect	effect	NOUN
gujaf-117	141	40	such	such	ADJ
gujaf-117	141	41	as	as	ADP
gujaf-117	141	42	(	(	PUNCT
gujaf-117	141	43	significant	significant	ADJ
gujaf-117	141	44	shareholding	shareholding	NOUN
gujaf-117	141	45	,	,	PUNCT
gujaf-117	141	46	government	government	NOUN
gujaf-117	141	47	shareholding	shareholding	NOUN
gujaf-117	141	48	,	,	PUNCT
gujaf-117	141	49	and	and	CCONJ
gujaf-117	141	50	minority	minority	NOUN
gujaf-117	141	51	shareholding	shareholding	NOUN
gujaf-117	141	52	)	)	PUNCT
gujaf-117	141	53	on	on	ADP
gujaf-117	141	54	each	each	DET
gujaf-117	141	55	financial	financial	ADJ
gujaf-117	141	56	performance	performance	NOUN
gujaf-117	141	57	indicators	indicator	NOUN
gujaf-117	141	58	like	like	ADP
gujaf-117	141	59	earning	earn	VERB
gujaf-117	141	60	per	per	ADP
gujaf-117	141	61	share	share	NOUN
gujaf-117	141	62	,	,	PUNCT
gujaf-117	141	63	net	net	ADJ
gujaf-117	141	64	profit	profit	NOUN
gujaf-117	141	65	margin	margin	NOUN
gujaf-117	141	66	and	and	CCONJ
gujaf-117	141	67	bank	bank	NOUN
gujaf-117	141	68	growth	growth	NOUN
gujaf-117	141	69	(	(	PUNCT
gujaf-117	141	70	total	total	ADJ
gujaf-117	141	71	assets	asset	NOUN
gujaf-117	141	72	)	)	PUNCT
gujaf-117	141	73	of	of	ADP
gujaf-117	141	74	quoted	quote	VERB
gujaf-117	141	75	mortgage	mortgage	NOUN
gujaf-117	141	76	banks	bank	NOUN
gujaf-117	141	77	in	in	ADP
gujaf-117	141	78	nigeria	nigeria	PROPN
gujaf-117	141	79	.	.	PUNCT
gujaf-117	142	1	thus	thus	ADV
gujaf-117	142	2	,	,	PUNCT
gujaf-117	142	3	there	there	PRON
gujaf-117	142	4	exists	exist	VERB
gujaf-117	142	5	an	an	DET
gujaf-117	142	6	empirical	empirical	ADJ
gujaf-117	142	7	gap	gap	NOUN
gujaf-117	142	8	to	to	PART
gujaf-117	142	9	fill	fill	VERB
gujaf-117	142	10	.	.	PUNCT
gujaf-117	143	1	3	3	X
gujaf-117	143	2	.	.	X
gujaf-117	143	3	methodology	methodology	NOUN
gujaf-117	143	4	the	the	DET
gujaf-117	143	5	study	study	NOUN
gujaf-117	143	6	employed	employ	VERB
gujaf-117	143	7	ex	ex	NOUN
gujaf-117	143	8	-	-	ADJ
gujaf-117	143	9	post	post	ADJ
gujaf-117	143	10	facto	facto	X
gujaf-117	143	11	research	research	NOUN
gujaf-117	143	12	design	design	NOUN
gujaf-117	143	13	within	within	ADP
gujaf-117	143	14	the	the	DET
gujaf-117	143	15	study	study	NOUN
gujaf-117	143	16	variables	variable	NOUN
gujaf-117	143	17	from	from	ADP
gujaf-117	143	18	2011	2011	NUM
gujaf-117	143	19	to	to	ADP
gujaf-117	143	20	2020	2020	NUM
gujaf-117	143	21	.	.	PUNCT
gujaf-117	144	1	the	the	DET
gujaf-117	144	2	study	study	NOUN
gujaf-117	144	3	population	population	NOUN
gujaf-117	144	4	comprised	comprise	VERB
gujaf-117	144	5	of	of	ADP
gujaf-117	144	6	33	33	NUM
gujaf-117	144	7	mortgage	mortgage	NOUN
gujaf-117	144	8	banks	bank	NOUN
gujaf-117	144	9	,	,	PUNCT
gujaf-117	144	10	and	and	CCONJ
gujaf-117	144	11	12	12	NUM
gujaf-117	144	12	mortgage	mortgage	NOUN
gujaf-117	144	13	banks	bank	NOUN
gujaf-117	144	14	were	be	AUX
gujaf-117	144	15	selected	select	VERB
gujaf-117	144	16	due	due	ADP
gujaf-117	144	17	to	to	ADP
gujaf-117	144	18	availability	availability	NOUN
gujaf-117	144	19	of	of	ADP
gujaf-117	144	20	data	datum	NOUN
gujaf-117	144	21	and	and	CCONJ
gujaf-117	144	22	they	they	PRON
gujaf-117	144	23	listed	list	VERB
gujaf-117	144	24	in	in	ADP
gujaf-117	144	25	nigeria	nigeria	PROPN
gujaf-117	144	26	stock	stock	NOUN
gujaf-117	144	27	market	market	NOUN
gujaf-117	144	28	.	.	PUNCT
gujaf-117	145	1	the	the	DET
gujaf-117	145	2	study	study	NOUN
gujaf-117	145	3	employed	employ	VERB
gujaf-117	145	4	panel	panel	NOUN
gujaf-117	145	5	regression	regression	NOUN
gujaf-117	145	6	method	method	NOUN
gujaf-117	145	7	of	of	ADP
gujaf-117	145	8	analysis	analysis	NOUN
gujaf-117	145	9	and	and	CCONJ
gujaf-117	145	10	used	use	VERB
gujaf-117	145	11	hausman	hausman	ADJ
gujaf-117	145	12	test	test	NOUN
gujaf-117	145	13	for	for	ADP
gujaf-117	145	14	the	the	DET
gujaf-117	145	15	selection	selection	NOUN
gujaf-117	145	16	of	of	ADP
gujaf-117	145	17	either	either	DET
gujaf-117	145	18	fixed	fix	VERB
gujaf-117	145	19	,	,	PUNCT
gujaf-117	145	20	random	random	ADJ
gujaf-117	145	21	or	or	CCONJ
gujaf-117	145	22	pooled	pool	VERB
gujaf-117	145	23	panel	panel	NOUN
gujaf-117	145	24	regression	regression	NOUN
gujaf-117	145	25	models	model	NOUN
gujaf-117	145	26	.	.	PUNCT
gujaf-117	146	1	the	the	DET
gujaf-117	146	2	measures	measure	NOUN
gujaf-117	146	3	adopted	adopt	VERB
gujaf-117	146	4	for	for	ADP
gujaf-117	146	5	the	the	DET
gujaf-117	146	6	variables	variable	NOUN
gujaf-117	146	7	and	and	CCONJ
gujaf-117	146	8	their	their	PRON
gujaf-117	146	9	respective	respective	ADJ
gujaf-117	146	10	apriori	apriori	ADJ
gujaf-117	146	11	expectations	expectation	NOUN
gujaf-117	146	12	are	be	AUX
gujaf-117	146	13	presented	present	VERB
gujaf-117	146	14	on	on	ADP
gujaf-117	146	15	the	the	DET
gujaf-117	146	16	table	table	NOUN
gujaf-117	146	17	1	1	NUM
gujaf-117	146	18	below	below	ADV
gujaf-117	146	19	:	:	PUNCT
gujaf-117	146	20	table	table	NOUN
gujaf-117	146	21	1	1	NUM
gujaf-117	146	22	:	:	PUNCT
gujaf-117	146	23	measurement	measurement	NOUN
gujaf-117	146	24	of	of	ADP
gujaf-117	146	25	variable	variable	ADJ
gujaf-117	146	26	variables	variable	NOUN
gujaf-117	146	27	proxied	proxie	VERB
gujaf-117	146	28	measurement	measurement	NOUN
gujaf-117	146	29	apriori	apriori	ADV
gujaf-117	146	30	expectation	expectation	NOUN
gujaf-117	146	31	ownership	ownership	NOUN
gujaf-117	146	32	structure	structure	NOUN
gujaf-117	146	33	significant	significant	ADJ
gujaf-117	146	34	shareholding	shareholding	NOUN
gujaf-117	146	35	(	(	PUNCT
gujaf-117	146	36	ssh	ssh	NOUN
gujaf-117	146	37	)	)	PUNCT
gujaf-117	146	38	between	between	ADP
gujaf-117	146	39	1	1	NUM
gujaf-117	146	40	-	-	SYM
gujaf-117	146	41	5	5	NUM
gujaf-117	146	42	holders	holder	NOUN
gujaf-117	146	43	+	+	ADJ
gujaf-117	146	44	/	/	SYM
gujaf-117	146	45	ownership	ownership	NOUN
gujaf-117	146	46	structure	structure	NOUN
gujaf-117	146	47	government	government	NOUN
gujaf-117	146	48	holding	holding	NOUN
gujaf-117	146	49	(	(	PUNCT
gujaf-117	146	50	gh	gh	PROPN
gujaf-117	146	51	)	)	PUNCT
gujaf-117	146	52	private	private	ADJ
gujaf-117	146	53	-	-	PUNCT
gujaf-117	146	54	zero	zero	NUM
gujaf-117	146	55	holding	hold	VERB
gujaf-117	146	56	govt	govt	NOUN
gujaf-117	146	57	–	–	PUNCT
gujaf-117	146	58	between	between	ADP
gujaf-117	146	59	-50%80	-50%80	NOUN
gujaf-117	146	60	%	%	NOUN
gujaf-117	146	61	+	+	ADJ
gujaf-117	146	62	/	/	SYM
gujaf-117	146	63	ownership	ownership	NOUN
gujaf-117	146	64	structure	structure	NOUN
gujaf-117	146	65	minority	minority	NOUN
gujaf-117	146	66	holding	holding	NOUN
gujaf-117	146	67	(	(	PUNCT
gujaf-117	146	68	mh	mh	PROPN
gujaf-117	146	69	)	)	PUNCT
gujaf-117	146	70	less	less	ADJ
gujaf-117	146	71	than	than	ADP
gujaf-117	146	72	20	20	NUM
gujaf-117	146	73	%	%	NOUN
gujaf-117	146	74	+	+	ADJ
gujaf-117	146	75	/	/	SYM
gujaf-117	146	76	financial	financial	ADJ
gujaf-117	146	77	performance	performance	NOUN
gujaf-117	146	78	earnings	earning	NOUN
gujaf-117	146	79	per	per	ADP
gujaf-117	146	80	share	share	NOUN
gujaf-117	146	81	(	(	PUNCT
gujaf-117	146	82	eps	eps	PROPN
gujaf-117	146	83	)	)	PUNCT
gujaf-117	146	84	(	(	PUNCT
gujaf-117	146	85	net	net	ADJ
gujaf-117	146	86	income	income	NOUN
gujaf-117	146	87	preferred	prefer	VERB
gujaf-117	146	88	dividends	dividend	NOUN
gujaf-117	146	89	)	)	PUNCT
gujaf-117	146	90	÷	÷	PUNCT
gujaf-117	146	91	average	average	ADJ
gujaf-117	146	92	outstanding	outstanding	ADJ
gujaf-117	146	93	common	common	ADJ
gujaf-117	146	94	shares	share	NOUN
gujaf-117	146	95	financial	financial	ADJ
gujaf-117	146	96	performance	performance	NOUN
gujaf-117	146	97	net	net	ADJ
gujaf-117	146	98	profit	profit	NOUN
gujaf-117	146	99	margin	margin	NOUN
gujaf-117	146	100	(	(	PUNCT
gujaf-117	146	101	npm	npm	PROPN
gujaf-117	146	102	)	)	PUNCT
gujaf-117	146	103	divide	divide	VERB
gujaf-117	146	104	net	net	ADJ
gujaf-117	146	105	income	income	NOUN
gujaf-117	146	106	by	by	ADP
gujaf-117	146	107	total	total	ADJ
gujaf-117	146	108	revenue	revenue	NOUN
gujaf-117	146	109	and	and	CCONJ
gujaf-117	146	110	multiplied	multiply	VERB
gujaf-117	146	111	by	by	ADP
gujaf-117	146	112	100	100	NUM
gujaf-117	146	113	financial	financial	ADJ
gujaf-117	146	114	performance	performance	NOUN
gujaf-117	146	115	bank	bank	NOUN
gujaf-117	146	116	size	size	NOUN
gujaf-117	146	117	(	(	PUNCT
gujaf-117	146	118	bs	bs	NOUN
gujaf-117	146	119	)	)	PUNCT
gujaf-117	146	120	total	total	ADJ
gujaf-117	146	121	assets	asset	NOUN
gujaf-117	146	122	source	source	NOUN
gujaf-117	146	123	:	:	PUNCT
gujaf-117	146	124	authors	author	NOUN
gujaf-117	146	125	’	'	PUNCT
gujaf-117	146	126	computation	computation	NOUN
gujaf-117	146	127	(	(	PUNCT
gujaf-117	146	128	2022	2022	NUM
gujaf-117	146	129	)	)	PUNCT
gujaf-117	146	130	model	model	NOUN
gujaf-117	146	131	specification	specification	NOUN
gujaf-117	146	132	two	two	NUM
gujaf-117	146	133	variables	variable	NOUN
gujaf-117	146	134	were	be	AUX
gujaf-117	146	135	identified	identify	VERB
gujaf-117	146	136	in	in	ADP
gujaf-117	146	137	this	this	DET
gujaf-117	146	138	study	study	NOUN
gujaf-117	146	139	,	,	PUNCT
gujaf-117	146	140	independent	independent	ADJ
gujaf-117	146	141	and	and	CCONJ
gujaf-117	146	142	dependent	dependent	ADJ
gujaf-117	146	143	variables	variable	NOUN
gujaf-117	146	144	.	.	PUNCT
gujaf-117	147	1	based	base	VERB
gujaf-117	147	2	on	on	ADP
gujaf-117	147	3	the	the	DET
gujaf-117	147	4	variables	variable	NOUN
gujaf-117	147	5	the	the	DET
gujaf-117	147	6	following	follow	VERB
gujaf-117	147	7	models	model	NOUN
gujaf-117	147	8	were	be	AUX
gujaf-117	147	9	proposed	propose	VERB
gujaf-117	147	10	:	:	PUNCT
gujaf-117	148	1	y	y	PROPN
gujaf-117	148	2	=	=	PUNCT
gujaf-117	148	3	dependent	dependent	ADJ
gujaf-117	148	4	variable	variable	NOUN
gujaf-117	148	5	(	(	PUNCT
gujaf-117	148	6	i.e.	i.e.	X
gujaf-117	148	7	financial	financial	ADJ
gujaf-117	148	8	performance	performance	NOUN
gujaf-117	148	9	(	(	PUNCT
gujaf-117	148	10	fp	fp	X
gujaf-117	148	11	)	)	PUNCT
gujaf-117	148	12	measured	measure	VERB
gujaf-117	148	13	by	by	ADP
gujaf-117	148	14	(	(	PUNCT
gujaf-117	148	15	y1	y1	INTJ
gujaf-117	148	16	,	,	PUNCT
gujaf-117	148	17	y2	y2	PROPN
gujaf-117	148	18	,	,	PUNCT
gujaf-117	148	19	y3	y3	PROPN
gujaf-117	148	20	)	)	PUNCT
gujaf-117	148	21	x	x	X
gujaf-117	149	1	=	=	PUNCT
gujaf-117	149	2	independent	independent	ADJ
gujaf-117	149	3	variable	variable	NOUN
gujaf-117	149	4	(	(	PUNCT
gujaf-117	149	5	i.e.	i.e.	X
gujaf-117	149	6	ownership	ownership	NOUN
gujaf-117	149	7	structure	structure	NOUN
gujaf-117	149	8	(	(	PUNCT
gujaf-117	149	9	os	os	NOUN
gujaf-117	149	10	)	)	PUNCT
gujaf-117	149	11	measured	measure	VERB
gujaf-117	149	12	by	by	ADP
gujaf-117	149	13	(	(	PUNCT
gujaf-117	149	14	x1	x1	PROPN
gujaf-117	149	15	,	,	PUNCT
gujaf-117	149	16	x2	x2	PROPN
gujaf-117	149	17	,	,	PUNCT
gujaf-117	149	18	x3	x3	ADJ
gujaf-117	149	19	)	)	PUNCT
gujaf-117	149	20	where	where	SCONJ
gujaf-117	149	21	;	;	PUNCT
gujaf-117	149	22	y1=	y1=	NOUN
gujaf-117	149	23	earnings	earning	NOUN
gujaf-117	149	24	per	per	ADP
gujaf-117	149	25	share	share	NOUN
gujaf-117	149	26	(	(	PUNCT
gujaf-117	149	27	eps	eps	NOUN
gujaf-117	149	28	)	)	PUNCT
gujaf-117	149	29	y2=	y2=	PROPN
gujaf-117	149	30	net	net	ADJ
gujaf-117	149	31	profit	profit	NOUN
gujaf-117	149	32	margin	margin	NOUN
gujaf-117	149	33	(	(	PUNCT
gujaf-117	149	34	npm	npm	NOUN
gujaf-117	149	35	)	)	PUNCT
gujaf-117	149	36	y3	y3	NOUN
gujaf-117	149	37	=	=	SYM
gujaf-117	149	38	bank	bank	NOUN
gujaf-117	149	39	size	size	NOUN
gujaf-117	149	40	(	(	PUNCT
gujaf-117	149	41	bs	bs	NOUN
gujaf-117	149	42	)	)	PUNCT
gujaf-117	149	43	x1	x1	NOUN
gujaf-117	150	1	=	=	PUNCT
gujaf-117	150	2	significant	significant	ADJ
gujaf-117	150	3	shareholding	shareholding	NOUN
gujaf-117	150	4	(	(	PUNCT
gujaf-117	150	5	ssh	ssh	NOUN
gujaf-117	150	6	)	)	PUNCT
gujaf-117	150	7	x2	x2	NOUN
gujaf-117	151	1	=	=	NOUN
gujaf-117	151	2	government	government	NOUN
gujaf-117	151	3	shareholding	shareholding	NOUN
gujaf-117	151	4	(	(	PUNCT
gujaf-117	151	5	gh	gh	PROPN
gujaf-117	151	6	)	)	PUNCT
gujaf-117	151	7	x3=	x3=	PUNCT
gujaf-117	151	8	minority	minority	NOUN
gujaf-117	151	9	shareholding	shareholding	NOUN
gujaf-117	151	10	(	(	PUNCT
gujaf-117	151	11	mh	mh	PROPN
gujaf-117	151	12	)	)	PUNCT
gujaf-117	151	13	β0	β0	NOUN
gujaf-117	151	14	=	=	SYM
gujaf-117	151	15	constant	constant	ADJ
gujaf-117	151	16	6	6	NUM
gujaf-117	151	17	β1β3	β1β3	X
gujaf-117	151	18	=	=	SYM
gujaf-117	151	19	coefficient	coefficient	NOUN
gujaf-117	151	20	εit	εit	NOUN
gujaf-117	151	21	=	=	NOUN
gujaf-117	151	22	panel	panel	NOUN
gujaf-117	151	23	regression	regression	NOUN
gujaf-117	151	24	model	model	NOUN
gujaf-117	151	25	the	the	DET
gujaf-117	151	26	apriori	apriori	ADJ
gujaf-117	151	27	expectations	expectation	NOUN
gujaf-117	151	28	will	will	AUX
gujaf-117	151	29	be	be	AUX
gujaf-117	151	30	β1>0	β1>0	NOUN
gujaf-117	151	31	,	,	PUNCT
gujaf-117	151	32	β2>0	β2>0	NOUN
gujaf-117	151	33	,	,	PUNCT
gujaf-117	151	34	β3>0	β3>0	PROPN
gujaf-117	151	35	hypothesis	hypothesis	NOUN
gujaf-117	151	36	one	one	NUM
gujaf-117	151	37	eps	eps	NOUN
gujaf-117	151	38	=	=	SYM
gujaf-117	151	39	f(sshit	f(sshit	PROPN
gujaf-117	151	40	,	,	PUNCT
gujaf-117	151	41	ghit	ghit	NUM
gujaf-117	151	42	,	,	PUNCT
gujaf-117	151	43	mhit	mhit	NOUN
gujaf-117	151	44	)	)	PUNCT
gujaf-117	151	45	epsit	epsit	PROPN
gujaf-117	152	1	=	=	SYM
gujaf-117	152	2	β0	β0	PROPN
gujaf-117	153	1	+	+	CCONJ
gujaf-117	153	2	β1sshit+	β1sshit+	PROPN
gujaf-117	153	3	β2ghit	β2ghit	NOUN
gujaf-117	153	4	+	+	CCONJ
gujaf-117	153	5	β3mhit	β3mhit	VERB
gujaf-117	153	6	+	+	ADJ
gujaf-117	153	7	µi	µi	PROPN
gujaf-117	153	8	+	+	CCONJ
gujaf-117	153	9	εit	εit	NOUN
gujaf-117	153	10	------------------------equation	------------------------equation	NOUN
gujaf-117	153	11	1	1	NUM
gujaf-117	153	12	hypothesis	hypothesis	NOUN
gujaf-117	153	13	two	two	NUM
gujaf-117	153	14	npm	npm	NOUN
gujaf-117	153	15	=	=	SYM
gujaf-117	153	16	f(sshit	f(sshit	NOUN
gujaf-117	153	17	,	,	PUNCT
gujaf-117	153	18	ghit	ghit	NUM
gujaf-117	153	19	,	,	PUNCT
gujaf-117	153	20	mhit	mhit	NOUN
gujaf-117	153	21	)	)	PUNCT
gujaf-117	153	22	npmit	npmit	NOUN
gujaf-117	154	1	=	=	SYM
gujaf-117	154	2	β0	β0	PROPN
gujaf-117	155	1	+	+	CCONJ
gujaf-117	155	2	β1sshit+	β1sshit+	PROPN
gujaf-117	155	3	β2ghit	β2ghit	NOUN
gujaf-117	155	4	+	+	CCONJ
gujaf-117	155	5	β3mhit	β3mhit	VERB
gujaf-117	155	6	+	+	ADJ
gujaf-117	155	7	µi	µi	PROPN
gujaf-117	155	8	+	+	CCONJ
gujaf-117	155	9	εit	εit	ADJ
gujaf-117	155	10	-----------------------equation	-----------------------equation	NOUN
gujaf-117	155	11	2	2	NUM
gujaf-117	155	12	hypothesis	hypothesis	NOUN
gujaf-117	155	13	three	three	NUM
gujaf-117	155	14	bs	bs	NOUN
gujaf-117	155	15	=	=	SYM
gujaf-117	155	16	f(sshit	f(sshit	PROPN
gujaf-117	155	17	,	,	PUNCT
gujaf-117	155	18	ghit	ghit	NUM
gujaf-117	155	19	,	,	PUNCT
gujaf-117	155	20	mhit	mhit	NOUN
gujaf-117	155	21	)	)	PUNCT
gujaf-117	155	22	bsit	bsit	NOUN
gujaf-117	155	23	=	=	PUNCT
gujaf-117	155	24	β0	β0	PROPN
gujaf-117	155	25	+	+	CCONJ
gujaf-117	155	26	β1sshit+	β1sshit+	NOUN
gujaf-117	155	27	β2ghit	β2ghit	NOUN
gujaf-117	155	28	+	+	CCONJ
gujaf-117	155	29	β4mhit	β4mhit	VERB
gujaf-117	155	30	+	+	NOUN
gujaf-117	155	31	µi	µi	PROPN
gujaf-117	155	32	+	+	ADJ
gujaf-117	155	33	εit-----------------------equation	εit-----------------------equation	NOUN
gujaf-117	155	34	3	3	NUM
gujaf-117	155	35	4	4	NUM
gujaf-117	155	36	.	.	PUNCT
gujaf-117	156	1	analysis	analysis	NOUN
gujaf-117	156	2	and	and	CCONJ
gujaf-117	156	3	interpretation	interpretation	NOUN
gujaf-117	156	4	table	table	NOUN
gujaf-117	156	5	2	2	NUM
gujaf-117	156	6	:	:	PUNCT
gujaf-117	156	7	descriptive	descriptive	ADJ
gujaf-117	156	8	statistics	statistic	NOUN
gujaf-117	156	9	ssh	ssh	PROPN
gujaf-117	156	10	gh	gh	PROPN
gujaf-117	156	11	mh	mh	PROPN
gujaf-117	156	12	eps	eps	PROPN
gujaf-117	156	13	npm	npm	PROPN
gujaf-117	156	14	bs	bs	PROPN
gujaf-117	156	15	mean	mean	VERB
gujaf-117	156	16	15.2298	15.2298	NUM
gujaf-117	156	17	1.97209	1.97209	NUM
gujaf-117	156	18	32.13897	32.13897	NUM
gujaf-117	157	1	7.02465	7.02465	NUM
gujaf-117	157	2	15.09138	15.09138	NUM
gujaf-117	157	3	27.2417	27.2417	NUM
gujaf-117	157	4	median	median	NOUN
gujaf-117	157	5	6.875488	6.875488	NUM
gujaf-117	157	6	6.527562	6.527562	NUM
gujaf-117	157	7	27.865672	27.865672	NUM
gujaf-117	157	8	2.445641	2.445641	NUM
gujaf-117	157	9	7.908765	7.908765	NUM
gujaf-117	157	10	13.85945	13.85945	NUM
gujaf-117	157	11	maximum	maximum	PROPN
gujaf-117	157	12	3104.0	3104.0	NUM
gujaf-117	157	13	5.134	5.134	NUM
gujaf-117	157	14	153.9	153.9	NUM
gujaf-117	157	15	70.45	70.45	NUM
gujaf-117	157	16	38.38376	38.38376	NUM
gujaf-117	157	17	28.07476	28.07476	NUM
gujaf-117	157	18	minimum	minimum	NOUN
gujaf-117	157	19	697.6	697.6	NUM
gujaf-117	157	20	0.760	0.760	NUM
gujaf-117	157	21	7.63	7.63	NUM
gujaf-117	157	22	7.26	7.26	NUM
gujaf-117	157	23	8.701209	8.701209	NUM
gujaf-117	157	24	16.54382	16.54382	NUM
gujaf-117	157	25	std	std	NOUN
gujaf-117	157	26	.	.	PUNCT
gujaf-117	158	1	dev	dev	PROPN
gujaf-117	158	2	.	.	PUNCT
gujaf-117	159	1	752.3	752.3	NUM
gujaf-117	159	2	1.452	1.452	NUM
gujaf-117	159	3	44.21	44.21	NUM
gujaf-117	159	4	16.5	16.5	NUM
gujaf-117	159	5	6.083109	6.083109	NUM
gujaf-117	159	6	4.073292	4.073292	NUM
gujaf-117	159	7	skewness	skewness	NOUN
gujaf-117	159	8	2.865590	2.865590	NUM
gujaf-117	159	9	4.245760	4.245760	NUM
gujaf-117	159	10	4.234575	4.234575	NUM
gujaf-117	159	11	0.821340	0.821340	NUM
gujaf-117	160	1	2.876541	2.876541	NUM
gujaf-117	160	2	1.943249	1.943249	NUM
gujaf-117	160	3	kurtosis	kurtosis	VERB
gujaf-117	160	4	11.81121	11.81121	NUM
gujaf-117	160	5	19.03515	19.03515	NUM
gujaf-117	160	6	18.97404	18.97404	NUM
gujaf-117	160	7	3.302873	3.302873	NUM
gujaf-117	160	8	6.9451209	6.9451209	NUM
gujaf-117	160	9	3.732919	3.732919	NUM
gujaf-117	160	10	jarque	jarque	NOUN
gujaf-117	160	11	-	-	PUNCT
gujaf-117	160	12	bera	bera	NOUN
gujaf-117	160	13	5.87987	5.87987	NUM
gujaf-117	160	14	10.29516	10.29516	NUM
gujaf-117	160	15	35.89709	35.89709	NUM
gujaf-117	160	16	123.61205	123.61205	NUM
gujaf-117	160	17	95.85289	95.85289	NUM
gujaf-117	161	1	5.352289	5.352289	NUM
gujaf-117	161	2	probability	probability	NOUN
gujaf-117	161	3	0.090987	0.090987	NUM
gujaf-117	161	4	0.061980	0.061980	NUM
gujaf-117	161	5	0.298763	0.298763	NUM
gujaf-117	161	6	0.295029	0.295029	NUM
gujaf-117	161	7	0.010094	0.010094	NUM
gujaf-117	161	8	0.00326	0.00326	NUM
gujaf-117	161	9	obs	obs	PROPN
gujaf-117	161	10	120	120	NUM
gujaf-117	161	11	120	120	NUM
gujaf-117	161	12	120	120	NUM
gujaf-117	161	13	120	120	NUM
gujaf-117	161	14	120	120	NUM
gujaf-117	161	15	120	120	NUM
gujaf-117	161	16	source	source	NOUN
gujaf-117	161	17	:	:	PUNCT
gujaf-117	161	18	authors	author	NOUN
gujaf-117	161	19	’	'	PUNCT
gujaf-117	161	20	computation	computation	NOUN
gujaf-117	161	21	(	(	PUNCT
gujaf-117	161	22	2022	2022	NUM
gujaf-117	161	23	)	)	PUNCT
gujaf-117	161	24	the	the	DET
gujaf-117	161	25	probability	probability	NOUN
gujaf-117	161	26	of	of	ADP
gujaf-117	161	27	the	the	DET
gujaf-117	161	28	jarque	jarque	NOUN
gujaf-117	161	29	-	-	PUNCT
gujaf-117	161	30	bera	bera	NOUN
gujaf-117	161	31	shows	show	VERB
gujaf-117	161	32	that	that	SCONJ
gujaf-117	161	33	the	the	DET
gujaf-117	161	34	data	datum	NOUN
gujaf-117	161	35	for	for	ADP
gujaf-117	161	36	the	the	DET
gujaf-117	161	37	study	study	NOUN
gujaf-117	161	38	variables	variable	NOUN
gujaf-117	161	39	such	such	ADJ
gujaf-117	161	40	as	as	ADP
gujaf-117	161	41	significant	significant	ADJ
gujaf-117	161	42	shareholding	shareholding	NOUN
gujaf-117	161	43	(	(	PUNCT
gujaf-117	161	44	ssh	ssh	NOUN
gujaf-117	161	45	)	)	PUNCT
gujaf-117	161	46	,	,	PUNCT
gujaf-117	161	47	government	government	NOUN
gujaf-117	161	48	holding	holding	NOUN
gujaf-117	161	49	(	(	PUNCT
gujaf-117	161	50	gh	gh	PROPN
gujaf-117	161	51	)	)	PUNCT
gujaf-117	161	52	,	,	PUNCT
gujaf-117	161	53	earnings	earning	NOUN
gujaf-117	161	54	per	per	ADP
gujaf-117	161	55	share	share	NOUN
gujaf-117	161	56	(	(	PUNCT
gujaf-117	161	57	eps	eps	PROPN
gujaf-117	161	58	)	)	PUNCT
gujaf-117	161	59	,	,	PUNCT
gujaf-117	161	60	and	and	CCONJ
gujaf-117	161	61	minority	minority	NOUN
gujaf-117	161	62	holding	holding	NOUN
gujaf-117	161	63	(	(	PUNCT
gujaf-117	161	64	mh	mh	PROPN
gujaf-117	161	65	)	)	PUNCT
gujaf-117	161	66	are	be	AUX
gujaf-117	161	67	normally	normally	ADV
gujaf-117	161	68	distributed	distribute	VERB
gujaf-117	161	69	except	except	SCONJ
gujaf-117	161	70	for	for	ADP
gujaf-117	161	71	net	net	ADJ
gujaf-117	161	72	profit	profit	NOUN
gujaf-117	161	73	margin	margin	NOUN
gujaf-117	161	74	(	(	PUNCT
gujaf-117	161	75	npf	npf	NOUN
gujaf-117	161	76	)	)	PUNCT
gujaf-117	161	77	and	and	CCONJ
gujaf-117	161	78	bank	bank	NOUN
gujaf-117	161	79	size	size	NOUN
gujaf-117	161	80	(	(	PUNCT
gujaf-117	161	81	bs	bs	NOUN
gujaf-117	161	82	)	)	PUNCT
gujaf-117	161	83	since	since	SCONJ
gujaf-117	161	84	the	the	DET
gujaf-117	161	85	probability	probability	NOUN
gujaf-117	161	86	value	value	NOUN
gujaf-117	161	87	for	for	ADP
gujaf-117	161	88	jarque	jarque	NOUN
gujaf-117	161	89	-	-	PUNCT
gujaf-117	161	90	bera	bera	NOUN
gujaf-117	161	91	is	be	AUX
gujaf-117	161	92	less	less	ADJ
gujaf-117	161	93	than	than	ADP
gujaf-117	161	94	5	5	NUM
gujaf-117	161	95	%	%	NOUN
gujaf-117	161	96	unlike	unlike	ADP
gujaf-117	161	97	ssh	ssh	PROPN
gujaf-117	161	98	,	,	PUNCT
gujaf-117	161	99	gh	gh	PROPN
gujaf-117	161	100	,	,	PUNCT
gujaf-117	161	101	eps	eps	PROPN
gujaf-117	161	102	,	,	PUNCT
gujaf-117	161	103	and	and	CCONJ
gujaf-117	161	104	mh	mh	PROPN
gujaf-117	161	105	.	.	PROPN
gujaf-117	161	106	table	table	PROPN
gujaf-117	161	107	3	3	NUM
gujaf-117	161	108	:	:	PUNCT
gujaf-117	161	109	correlation	correlation	NOUN
gujaf-117	161	110	coefficients	coefficient	NOUN
gujaf-117	161	111	for	for	ADP
gujaf-117	161	112	multicollinearity	multicollinearity	NOUN
gujaf-117	161	113	test	test	NOUN
gujaf-117	161	114	variables	variable	NOUN
gujaf-117	161	115	ssh	ssh	NOUN
gujaf-117	161	116	gh	gh	PROPN
gujaf-117	161	117	mh	mh	PROPN
gujaf-117	161	118	variance	variance	NOUN
gujaf-117	161	119	inflation	inflation	NOUN
gujaf-117	161	120	factor	factor	NOUN
gujaf-117	161	121	(	(	PUNCT
gujaf-117	161	122	vif	vif	NOUN
gujaf-117	161	123	)	)	PUNCT
gujaf-117	161	124	ssh	ssh	NOUN
gujaf-117	161	125	1	1	NUM
gujaf-117	161	126	1.76	1.76	NUM
gujaf-117	161	127	gh	gh	PROPN
gujaf-117	161	128	0.155	0.155	NUM
gujaf-117	161	129	1	1	NUM
gujaf-117	161	130	1.82	1.82	NUM
gujaf-117	161	131	mh	mh	PROPN
gujaf-117	161	132	-0.350	-0.350	NUM
gujaf-117	161	133	0.341	0.341	NUM
gujaf-117	161	134	1	1	NUM
gujaf-117	161	135	1.13	1.13	NUM
gujaf-117	161	136	source	source	NOUN
gujaf-117	161	137	:	:	PUNCT
gujaf-117	161	138	authors	author	NOUN
gujaf-117	161	139	’	'	PUNCT
gujaf-117	161	140	computation	computation	NOUN
gujaf-117	161	141	(	(	PUNCT
gujaf-117	161	142	2022	2022	NUM
gujaf-117	161	143	)	)	PUNCT
gujaf-117	161	144	7	7	NUM
gujaf-117	161	145	table	table	NOUN
gujaf-117	161	146	3	3	NUM
gujaf-117	161	147	indicates	indicate	VERB
gujaf-117	161	148	that	that	SCONJ
gujaf-117	161	149	the	the	DET
gujaf-117	161	150	correlation	correlation	NOUN
gujaf-117	161	151	coefficients	coefficient	NOUN
gujaf-117	161	152	of	of	ADP
gujaf-117	161	153	the	the	DET
gujaf-117	161	154	relationship	relationship	NOUN
gujaf-117	161	155	among	among	ADP
gujaf-117	161	156	the	the	DET
gujaf-117	161	157	explanatory	explanatory	ADJ
gujaf-117	161	158	variables	variable	NOUN
gujaf-117	161	159	are	be	AUX
gujaf-117	161	160	quite	quite	ADV
gujaf-117	161	161	below	below	ADP
gujaf-117	161	162	the	the	DET
gujaf-117	161	163	rule	rule	NOUN
gujaf-117	161	164	of	of	ADP
gujaf-117	161	165	thumb	thumb	NOUN
gujaf-117	161	166	threshold	threshold	NOUN
gujaf-117	161	167	of	of	ADP
gujaf-117	161	168	0.8	0.8	NUM
gujaf-117	161	169	.	.	PUNCT
gujaf-117	162	1	this	this	PRON
gujaf-117	162	2	implies	imply	VERB
gujaf-117	162	3	that	that	SCONJ
gujaf-117	162	4	including	include	VERB
gujaf-117	162	5	these	these	DET
gujaf-117	162	6	explanatory	explanatory	ADJ
gujaf-117	162	7	variables	variable	NOUN
gujaf-117	162	8	in	in	ADP
gujaf-117	162	9	the	the	DET
gujaf-117	162	10	same	same	ADJ
gujaf-117	162	11	model	model	NOUN
gujaf-117	162	12	will	will	AUX
gujaf-117	162	13	not	not	PART
gujaf-117	162	14	cause	cause	VERB
gujaf-117	162	15	a	a	DET
gujaf-117	162	16	problem	problem	NOUN
gujaf-117	162	17	of	of	ADP
gujaf-117	162	18	severe	severe	ADJ
gujaf-117	162	19	multicollinearity	multicollinearity	NOUN
gujaf-117	162	20	.	.	PUNCT
gujaf-117	163	1	table	table	NOUN
gujaf-117	163	2	4	4	NUM
gujaf-117	163	3	:	:	PUNCT
gujaf-117	163	4	panel	panel	NOUN
gujaf-117	163	5	result	result	NOUN
gujaf-117	163	6	table	table	NOUN
gujaf-117	163	7	for	for	ADP
gujaf-117	163	8	hypothesis	hypothesis	NOUN
gujaf-117	163	9	one	one	NUM
gujaf-117	163	10	variables	variable	NOUN
gujaf-117	163	11	fixed	fix	VERB
gujaf-117	163	12	effect	effect	NOUN
gujaf-117	163	13	(	(	PUNCT
gujaf-117	163	14	fe	fe	NOUN
gujaf-117	163	15	)	)	PUNCT
gujaf-117	163	16	random	random	ADJ
gujaf-117	163	17	effect	effect	NOUN
gujaf-117	163	18	(	(	PUNCT
gujaf-117	163	19	re	re	NOUN
gujaf-117	163	20	)	)	PUNCT
gujaf-117	163	21	pooled	pool	VERB
gujaf-117	163	22	regression	regression	NOUN
gujaf-117	163	23	(	(	PUNCT
gujaf-117	163	24	pr	pr	NOUN
gujaf-117	163	25	)	)	PUNCT
gujaf-117	163	26	ssh	ssh	NOUN
gujaf-117	163	27	1.717	1.717	NUM
gujaf-117	163	28	(	(	PUNCT
gujaf-117	163	29	0.326	0.326	NUM
gujaf-117	163	30	)	)	PUNCT
gujaf-117	164	1	[	[	X
gujaf-117	164	2	2.546	2.546	NUM
gujaf-117	164	3	]	]	PUNCT
gujaf-117	164	4	{	{	PUNCT
gujaf-117	164	5	0.032	0.032	NUM
gujaf-117	164	6	}	}	PUNCT
gujaf-117	164	7	*	*	PUNCT
gujaf-117	164	8	*	*	NOUN
gujaf-117	164	9	0.011	0.011	NUM
gujaf-117	164	10	(	(	PUNCT
gujaf-117	164	11	0.126	0.126	NUM
gujaf-117	164	12	)	)	PUNCT
gujaf-117	165	1	[	[	X
gujaf-117	165	2	0.032	0.032	NUM
gujaf-117	165	3	]	]	X
gujaf-117	165	4	{	{	PUNCT
gujaf-117	165	5	0.933	0.933	NOUN
gujaf-117	165	6	}	}	SYM
gujaf-117	165	7	3.024	3.024	NUM
gujaf-117	165	8	(	(	PUNCT
gujaf-117	165	9	1.094	1.094	NUM
gujaf-117	165	10	)	)	PUNCT
gujaf-117	166	1	[	[	X
gujaf-117	166	2	3.216	3.216	NUM
gujaf-117	166	3	]	]	PUNCT
gujaf-117	166	4	{	{	PUNCT
gujaf-117	166	5	0.010	0.010	NUM
gujaf-117	166	6	}	}	PUNCT
gujaf-117	166	7	*	*	PUNCT
gujaf-117	166	8	*	*	PUNCT
gujaf-117	166	9	gh	gh	PROPN
gujaf-117	166	10	-0.610	-0.610	PUNCT
gujaf-117	166	11	(	(	PUNCT
gujaf-117	166	12	0.317	0.317	NUM
gujaf-117	166	13	)	)	PUNCT
gujaf-117	167	1	[	[	X
gujaf-117	167	2	-4.521	-4.521	X
gujaf-117	167	3	]	]	X
gujaf-117	167	4	{	{	PUNCT
gujaf-117	167	5	0.060	0.060	NUM
gujaf-117	167	6	}	}	PUNCT
gujaf-117	167	7	*	*	PUNCT
gujaf-117	167	8	*	*	PUNCT
gujaf-117	167	9	*	*	X
gujaf-117	167	10	0.019	0.019	NUM
gujaf-117	167	11	(	(	PUNCT
gujaf-117	167	12	0.089	0.089	NUM
gujaf-117	167	13	)	)	PUNCT
gujaf-117	168	1	[	[	X
gujaf-117	168	2	0.021	0.021	NUM
gujaf-117	168	3	]	]	X
gujaf-117	168	4	{	{	PUNCT
gujaf-117	168	5	0.826	0.826	NUM
gujaf-117	168	6	}	}	PUNCT
gujaf-117	168	7	0.032	0.032	NUM
gujaf-117	168	8	(	(	PUNCT
gujaf-117	168	9	1.046	1.046	NUM
gujaf-117	168	10	)	)	PUNCT
gujaf-117	169	1	[	[	X
gujaf-117	169	2	0.103	0.103	NUM
gujaf-117	169	3	]	]	X
gujaf-117	169	4	{	{	PUNCT
gujaf-117	169	5	0.482	0.482	NUM
gujaf-117	169	6	}	}	PUNCT
gujaf-117	169	7	ms	ms	NOUN
gujaf-117	169	8	-0.741	-0.741	PUNCT
gujaf-117	169	9	(	(	PUNCT
gujaf-117	169	10	0.361	0.361	NUM
gujaf-117	169	11	)	)	PUNCT
gujaf-117	170	1	[	[	X
gujaf-117	170	2	-2.189	-2.189	X
gujaf-117	170	3	]	]	X
gujaf-117	170	4	{	{	PUNCT
gujaf-117	170	5	0.045	0.045	NUM
gujaf-117	170	6	}	}	PUNCT
gujaf-117	170	7	*	*	PUNCT
gujaf-117	170	8	*	*	PUNCT
gujaf-117	170	9	-0.096	-0.096	PUNCT
gujaf-117	170	10	(	(	PUNCT
gujaf-117	170	11	0.223	0.223	NUM
gujaf-117	170	12	)	)	PUNCT
gujaf-117	171	1	[	[	X
gujaf-117	171	2	-0.021	-0.021	X
gujaf-117	171	3	]	]	X
gujaf-117	171	4	{	{	PUNCT
gujaf-117	171	5	0.664	0.664	NUM
gujaf-117	171	6	}	}	PUNCT
gujaf-117	171	7	-0.149	-0.149	NUM
gujaf-117	171	8	(	(	PUNCT
gujaf-117	171	9	2.158	2.158	NUM
gujaf-117	171	10	)	)	PUNCT
gujaf-117	172	1	[	[	X
gujaf-117	172	2	-0.298	-0.298	X
gujaf-117	172	3	]	]	X
gujaf-117	172	4	{	{	PUNCT
gujaf-117	172	5	0.349	0.349	NUM
gujaf-117	172	6	}	}	PUNCT
gujaf-117	172	7	constant	constant	ADJ
gujaf-117	172	8	75.677	75.677	NUM
gujaf-117	172	9	(	(	PUNCT
gujaf-117	172	10	36.942	36.942	NUM
gujaf-117	172	11	)	)	PUNCT
gujaf-117	173	1	[	[	X
gujaf-117	173	2	3.532	3.532	NUM
gujaf-117	173	3	]	]	PUNCT
gujaf-117	173	4	{	{	PUNCT
gujaf-117	173	5	0.046	0.046	NUM
gujaf-117	173	6	}	}	PUNCT
gujaf-117	173	7	*	*	PUNCT
gujaf-117	173	8	*	*	PUNCT
gujaf-117	173	9	-3.471	-3.471	PUNCT
gujaf-117	173	10	(	(	PUNCT
gujaf-117	173	11	13.66	13.66	NUM
gujaf-117	173	12	)	)	PUNCT
gujaf-117	174	1	[	[	X
gujaf-117	174	2	-0.032	-0.032	X
gujaf-117	174	3	]	]	PUNCT
gujaf-117	174	4	{	{	PUNCT
gujaf-117	174	5	0.799	0.799	NOUN
gujaf-117	174	6	}	}	PUNCT
gujaf-117	174	7	-1.440	-1.440	PROPN
gujaf-117	174	8	(	(	PUNCT
gujaf-117	174	9	2.846	2.846	NUM
gujaf-117	174	10	)	)	PUNCT
gujaf-117	175	1	[	[	X
gujaf-117	175	2	-0.243	-0.243	X
gujaf-117	175	3	]	]	X
gujaf-117	175	4	{	{	PUNCT
gujaf-117	175	5	0.884	0.884	NUM
gujaf-117	175	6	}	}	PUNCT
gujaf-117	175	7	breusch	breusch	ADJ
gujaf-117	175	8	-	-	PUNCT
gujaf-117	175	9	pagan	pagan	ADJ
gujaf-117	175	10	(	(	PUNCT
gujaf-117	175	11	lagrange	lagrange	NOUN
gujaf-117	175	12	multiplier	multiplier	NOUN
gujaf-117	175	13	)	)	PUNCT
gujaf-117	175	14	(	(	PUNCT
gujaf-117	175	15	lm	lm	X
gujaf-117	175	16	)	)	PUNCT
gujaf-117	175	17	test	test	NOUN
gujaf-117	175	18	χ	χ	ADP
gujaf-117	175	19	2	2	NUM
gujaf-117	175	20	(	(	PUNCT
gujaf-117	175	21	1	1	NUM
gujaf-117	175	22	)	)	PUNCT
gujaf-117	175	23	=	=	SYM
gujaf-117	175	24	37.72	37.72	NUM
gujaf-117	175	25	(	(	PUNCT
gujaf-117	175	26	0.0010	0.0010	NUM
gujaf-117	175	27	)	)	PUNCT
gujaf-117	175	28	χ	χ	PRON
gujaf-117	175	29	2	2	NUM
gujaf-117	175	30	(	(	PUNCT
gujaf-117	175	31	1	1	NUM
gujaf-117	175	32	)	)	PUNCT
gujaf-117	175	33	=	=	SYM
gujaf-117	175	34	5.46	5.46	NUM
gujaf-117	175	35	(	(	PUNCT
gujaf-117	175	36	0.0097	0.0097	NUM
gujaf-117	175	37	)	)	PUNCT
gujaf-117	175	38	2	2	NUM
gujaf-117	175	39	(	(	PUNCT
gujaf-117	175	40	1	1	NUM
gujaf-117	175	41	)	)	PUNCT
gujaf-117	175	42	=	=	SYM
gujaf-117	176	1	114.53	114.53	NUM
gujaf-117	176	2	(	(	PUNCT
gujaf-117	176	3	0.0021	0.0021	NUM
gujaf-117	176	4	)	)	PUNCT
gujaf-117	176	5	hausman	hausman	ADJ
gujaf-117	176	6	test	test	NOUN
gujaf-117	176	7	χ2(3	χ2(3	PROPN
gujaf-117	176	8	)	)	PUNCT
gujaf-117	176	9	=	=	SYM
gujaf-117	176	10	29.18	29.18	NUM
gujaf-117	176	11	(	(	PUNCT
gujaf-117	176	12	0.0152	0.0152	NUM
gujaf-117	176	13	)	)	PUNCT
gujaf-117	176	14	χ2(3	χ2(3	PROPN
gujaf-117	176	15	)	)	PUNCT
gujaf-117	176	16	=	=	SYM
gujaf-117	176	17	27.30	27.30	NUM
gujaf-117	176	18	(	(	PUNCT
gujaf-117	176	19	0.0365	0.0365	NUM
gujaf-117	176	20	)	)	PUNCT
gujaf-117	176	21	χ2(3	χ2(3	NOUN
gujaf-117	176	22	)	)	PUNCT
gujaf-117	176	23	=	=	NUM
gujaf-117	177	1	113.60	113.60	NUM
gujaf-117	177	2	(	(	PUNCT
gujaf-117	177	3	0.0063	0.0063	NUM
gujaf-117	177	4	)	)	PUNCT
gujaf-117	177	5	f	f	NOUN
gujaf-117	177	6	-	-	PUNCT
gujaf-117	177	7	test	test	NOUN
gujaf-117	177	8	f(3,116	f(3,116	NOUN
gujaf-117	177	9	)	)	PUNCT
gujaf-117	177	10	=	=	SYM
gujaf-117	177	11	23.14	23.14	NUM
gujaf-117	177	12	wald	wald	X
gujaf-117	177	13	chi2(3	chi2(3	PROPN
gujaf-117	177	14	)	)	PUNCT
gujaf-117	177	15	=	=	NOUN
gujaf-117	177	16	5.54	5.54	NUM
gujaf-117	177	17	f(3,116	f(3,116	PROPN
gujaf-117	177	18	)	)	PUNCT
gujaf-117	177	19	=	=	SYM
gujaf-117	177	20	9.62	9.62	NUM
gujaf-117	177	21	pesaran	pesaran	NOUN
gujaf-117	177	22	cross	cross	ADJ
gujaf-117	177	23	-	-	ADJ
gujaf-117	177	24	sectional	sectional	ADJ
gujaf-117	177	25	dependence	dependence	NOUN
gujaf-117	177	26	(	(	PUNCT
gujaf-117	177	27	cd	cd	PROPN
gujaf-117	177	28	)	)	PUNCT
gujaf-117	177	29	1.368	1.368	NUM
gujaf-117	177	30	(	(	PUNCT
gujaf-117	177	31	p>5	p>5	NOUN
gujaf-117	177	32	%	%	NOUN
gujaf-117	177	33	=	=	SYM
gujaf-117	177	34	0.735	0.735	NUM
gujaf-117	177	35	)	)	PUNCT
gujaf-117	177	36	n	n	PRON
gujaf-117	177	37	120	120	NUM
gujaf-117	177	38	120	120	NUM
gujaf-117	177	39	120	120	NUM
gujaf-117	177	40	ajd	ajd	NOUN
gujaf-117	177	41	-	-	PUNCT
gujaf-117	177	42	r	r	NOUN
gujaf-117	177	43	2	2	NUM
gujaf-117	177	44	0.42	0.42	NUM
gujaf-117	177	45	0.18	0.18	NUM
gujaf-117	177	46	0.21	0.21	NUM
gujaf-117	177	47	dependent	dependent	ADJ
gujaf-117	177	48	variable	variable	NOUN
gujaf-117	177	49	:	:	PUNCT
gujaf-117	177	50	earning	earn	VERB
gujaf-117	177	51	per	per	ADP
gujaf-117	177	52	share	share	NOUN
gujaf-117	177	53	(	(	PUNCT
gujaf-117	177	54	eps	eps	NOUN
gujaf-117	177	55	)	)	PUNCT
gujaf-117	177	56	notes	note	NOUN
gujaf-117	177	57	:	:	PUNCT
gujaf-117	177	58	fe	fe	X
gujaf-117	177	59	,	,	PUNCT
gujaf-117	177	60	re	re	ADP
gujaf-117	177	61	and	and	CCONJ
gujaf-117	177	62	pr	pr	PRON
gujaf-117	177	63	represent	represent	VERB
gujaf-117	177	64	fixed	fix	VERB
gujaf-117	177	65	effect	effect	NOUN
gujaf-117	177	66	panel	panel	NOUN
gujaf-117	177	67	regression	regression	NOUN
gujaf-117	177	68	,	,	PUNCT
gujaf-117	177	69	random	random	ADJ
gujaf-117	177	70	effect	effect	NOUN
gujaf-117	177	71	panel	panel	NOUN
gujaf-117	177	72	regression	regression	NOUN
gujaf-117	177	73	and	and	CCONJ
gujaf-117	177	74	pooled	pool	VERB
gujaf-117	177	75	regression	regression	NOUN
gujaf-117	177	76	;	;	PUNCT
gujaf-117	177	77	standard	standard	ADJ
gujaf-117	177	78	errors	error	NOUN
gujaf-117	177	79	(	(	PUNCT
gujaf-117	177	80	)	)	PUNCT
gujaf-117	177	81	,	,	PUNCT
gujaf-117	177	82	t	t	PROPN
gujaf-117	177	83	-	-	PUNCT
gujaf-117	177	84	statistic	statistic	NOUN
gujaf-117	177	85	[	[	PUNCT
gujaf-117	177	86	]	]	PUNCT
gujaf-117	177	87	and	and	CCONJ
gujaf-117	177	88	p	p	NOUN
gujaf-117	177	89	-	-	PUNCT
gujaf-117	177	90	value	value	NOUN
gujaf-117	177	91	{	{	PUNCT
gujaf-117	177	92	}	}	PUNCT
gujaf-117	177	93	are	be	AUX
gujaf-117	177	94	reported	report	VERB
gujaf-117	177	95	in	in	ADP
gujaf-117	177	96	parentheses	parenthesis	NOUN
gujaf-117	177	97	.	.	PUNCT
gujaf-117	178	1	*	*	PUNCT
gujaf-117	178	2	,	,	PUNCT
gujaf-117	178	3	*	*	PUNCT
gujaf-117	178	4	*	*	PUNCT
gujaf-117	178	5	and	and	CCONJ
gujaf-117	178	6	*	*	PUNCT
gujaf-117	178	7	*	*	PUNCT
gujaf-117	178	8	*	*	PUNCT
gujaf-117	178	9	show	show	VERB
gujaf-117	178	10	the	the	DET
gujaf-117	178	11	10	10	NUM
gujaf-117	178	12	%	%	NOUN
gujaf-117	178	13	,	,	PUNCT
gujaf-117	178	14	5	5	NUM
gujaf-117	178	15	%	%	NOUN
gujaf-117	178	16	and	and	CCONJ
gujaf-117	178	17	1	1	NUM
gujaf-117	178	18	%	%	NOUN
gujaf-117	178	19	significance	significance	NOUN
gujaf-117	178	20	level	level	NOUN
gujaf-117	178	21	respectively	respectively	ADV
gujaf-117	178	22	.	.	PUNCT
gujaf-117	178	23	”	"	PUNCT
gujaf-117	179	1	where	where	SCONJ
gujaf-117	179	2	;	;	PUNCT
gujaf-117	179	3	significant	significant	ADJ
gujaf-117	179	4	shareholding	shareholding	NOUN
gujaf-117	179	5	(	(	PUNCT
gujaf-117	179	6	ssh	ssh	NOUN
gujaf-117	179	7	)	)	PUNCT
gujaf-117	179	8	,	,	PUNCT
gujaf-117	179	9	government	government	NOUN
gujaf-117	179	10	holding	holding	NOUN
gujaf-117	179	11	(	(	PUNCT
gujaf-117	179	12	gh	gh	PROPN
gujaf-117	179	13	)	)	PUNCT
gujaf-117	179	14	,	,	PUNCT
gujaf-117	179	15	and	and	CCONJ
gujaf-117	179	16	minority	minority	NOUN
gujaf-117	179	17	holding	holding	NOUN
gujaf-117	179	18	(	(	PUNCT
gujaf-117	179	19	mh	mh	NOUN
gujaf-117	179	20	)	)	PUNCT
gujaf-117	179	21	table	table	NOUN
gujaf-117	179	22	4	4	NUM
gujaf-117	179	23	shows	show	VERB
gujaf-117	179	24	the	the	DET
gujaf-117	179	25	results	result	NOUN
gujaf-117	179	26	for	for	ADP
gujaf-117	179	27	model	model	NOUN
gujaf-117	179	28	1	1	NUM
gujaf-117	179	29	for	for	ADP
gujaf-117	179	30	hypothesis	hypothesis	NOUN
gujaf-117	179	31	one	one	NUM
gujaf-117	179	32	.	.	PUNCT
gujaf-117	180	1	the	the	DET
gujaf-117	180	2	study	study	NOUN
gujaf-117	180	3	adopted	adopt	VERB
gujaf-117	180	4	fixed	fix	VERB
gujaf-117	180	5	effect	effect	NOUN
gujaf-117	180	6	(	(	PUNCT
gujaf-117	180	7	fe	fe	NOUN
gujaf-117	180	8	)	)	PUNCT
gujaf-117	180	9	panel	panel	NOUN
gujaf-117	180	10	regression	regression	NOUN
gujaf-117	180	11	,	,	PUNCT
gujaf-117	180	12	as	as	SCONJ
gujaf-117	180	13	government	government	NOUN
gujaf-117	180	14	shareholding	shareholding	NOUN
gujaf-117	180	15	(	(	PUNCT
gujaf-117	180	16	gh	gh	PROPN
gujaf-117	180	17	)	)	PUNCT
gujaf-117	180	18	and	and	CCONJ
gujaf-117	180	19	minority	minority	NOUN
gujaf-117	180	20	shareholding	shareholding	NOUN
gujaf-117	180	21	(	(	PUNCT
gujaf-117	180	22	mh	mh	PROPN
gujaf-117	180	23	)	)	PUNCT
gujaf-117	180	24	have	have	VERB
gujaf-117	180	25	negative	negative	ADJ
gujaf-117	180	26	and	and	CCONJ
gujaf-117	180	27	significantly	significantly	ADV
gujaf-117	180	28	affect	affect	VERB
gujaf-117	180	29	earning	earn	VERB
gujaf-117	180	30	per	per	ADP
gujaf-117	180	31	share	share	NOUN
gujaf-117	180	32	(	(	PUNCT
gujaf-117	180	33	eps	eps	PROPN
gujaf-117	180	34	)	)	PUNCT
gujaf-117	180	35	while	while	SCONJ
gujaf-117	180	36	significant	significant	ADJ
gujaf-117	180	37	shareholding	shareholding	NOUN
gujaf-117	180	38	(	(	PUNCT
gujaf-117	180	39	ssh	ssh	NOUN
gujaf-117	180	40	)	)	PUNCT
gujaf-117	180	41	has	have	VERB
gujaf-117	180	42	positive	positive	ADJ
gujaf-117	180	43	but	but	CCONJ
gujaf-117	180	44	insignificantly	insignificantly	ADV
gujaf-117	180	45	affect	affect	VERB
gujaf-117	180	46	eps	ep	NOUN
gujaf-117	180	47	of	of	ADP
gujaf-117	180	48	selected	select	VERB
gujaf-117	180	49	mortgage	mortgage	NOUN
gujaf-117	180	50	banks	bank	NOUN
gujaf-117	180	51	in	in	ADP
gujaf-117	180	52	nigeria	nigeria	PROPN
gujaf-117	180	53	.	.	PUNCT
gujaf-117	181	1	thus	thus	ADV
gujaf-117	181	2	,	,	PUNCT
gujaf-117	181	3	this	this	DET
gujaf-117	181	4	study	study	NOUN
gujaf-117	181	5	rejected	reject	VERB
gujaf-117	181	6	null	null	ADJ
gujaf-117	181	7	hypothesis	hypothesis	NOUN
gujaf-117	181	8	one	one	NUM
gujaf-117	181	9	.	.	PUNCT
gujaf-117	182	1	table	table	NOUN
gujaf-117	182	2	5	5	NUM
gujaf-117	182	3	:	:	PUNCT
gujaf-117	182	4	panel	panel	NOUN
gujaf-117	182	5	result	result	NOUN
gujaf-117	182	6	table	table	NOUN
gujaf-117	182	7	for	for	ADP
gujaf-117	182	8	hypothesis	hypothesis	NOUN
gujaf-117	182	9	two	two	NUM
gujaf-117	182	10	variables	variable	NOUN
gujaf-117	182	11	fixed	fix	VERB
gujaf-117	182	12	effect	effect	NOUN
gujaf-117	182	13	(	(	PUNCT
gujaf-117	182	14	fe	fe	NOUN
gujaf-117	182	15	)	)	PUNCT
gujaf-117	182	16	random	random	ADJ
gujaf-117	182	17	effect	effect	NOUN
gujaf-117	182	18	(	(	PUNCT
gujaf-117	182	19	re	re	NOUN
gujaf-117	182	20	)	)	PUNCT
gujaf-117	182	21	pooled	pool	VERB
gujaf-117	182	22	regression	regression	NOUN
gujaf-117	182	23	(	(	PUNCT
gujaf-117	182	24	pr	pr	NOUN
gujaf-117	182	25	)	)	PUNCT
gujaf-117	182	26	shh	shh	NOUN
gujaf-117	182	27	1.217	1.217	NUM
gujaf-117	182	28	0.616	0.616	NUM
gujaf-117	182	29	0.838	0.838	NUM
gujaf-117	182	30	(	(	PUNCT
gujaf-117	182	31	0.499	0.499	NUM
gujaf-117	182	32	)	)	PUNCT
gujaf-117	182	33	(	(	PUNCT
gujaf-117	182	34	0.198	0.198	NUM
gujaf-117	182	35	)	)	PUNCT
gujaf-117	182	36	(	(	PUNCT
gujaf-117	182	37	0.111	0.111	NUM
gujaf-117	182	38	)	)	PUNCT
gujaf-117	183	1	[	[	X
gujaf-117	183	2	4.321	4.321	NUM
gujaf-117	183	3	]	]	PUNCT
gujaf-117	184	1	[	[	X
gujaf-117	184	2	3.278	3.278	NUM
gujaf-117	184	3	]	]	PUNCT
gujaf-117	185	1	[	[	X
gujaf-117	185	2	2.934	2.934	NUM
gujaf-117	185	3	]	]	SYM
gujaf-117	185	4	8	8	NUM
gujaf-117	185	5	{	{	PUNCT
gujaf-117	185	6	0.018	0.018	NUM
gujaf-117	185	7	}	}	PUNCT
gujaf-117	185	8	*	*	PUNCT
gujaf-117	185	9	*	*	PUNCT
gujaf-117	185	10	{	{	PUNCT
gujaf-117	185	11	0.002	0.002	NUM
gujaf-117	185	12	}	}	PUNCT
gujaf-117	185	13	*	*	PUNCT
gujaf-117	185	14	*	*	PUNCT
gujaf-117	185	15	*	*	PUNCT
gujaf-117	185	16	{	{	PUNCT
gujaf-117	185	17	0.050	0.050	NUM
gujaf-117	185	18	}	}	PUNCT
gujaf-117	185	19	*	*	PUNCT
gujaf-117	185	20	*	*	PUNCT
gujaf-117	185	21	gh	gh	PROPN
gujaf-117	185	22	-1.338	-1.338	NUM
gujaf-117	185	23	0.323	0.323	NUM
gujaf-117	185	24	-0.177	-0.177	PUNCT
gujaf-117	185	25	(	(	PUNCT
gujaf-117	185	26	0.478	0.478	NUM
gujaf-117	185	27	)	)	PUNCT
gujaf-117	185	28	(	(	PUNCT
gujaf-117	185	29	0.147	0.147	NUM
gujaf-117	185	30	)	)	PUNCT
gujaf-117	185	31	(	(	PUNCT
gujaf-117	185	32	0.073	0.073	NUM
gujaf-117	185	33	)	)	PUNCT
gujaf-117	186	1	[	[	X
gujaf-117	186	2	-3.221	-3.221	X
gujaf-117	186	3	]	]	X
gujaf-117	187	1	[	[	X
gujaf-117	187	2	2.983	2.983	NUM
gujaf-117	187	3	]	]	PUNCT
gujaf-117	188	1	[	[	X
gujaf-117	188	2	-3.215	-3.215	X
gujaf-117	188	3	]	]	X
gujaf-117	188	4	{	{	PUNCT
gujaf-117	188	5	0.087	0.087	NUM
gujaf-117	188	6	}	}	PUNCT
gujaf-117	188	7	*	*	PUNCT
gujaf-117	188	8	{	{	PUNCT
gujaf-117	188	9	0.028	0.028	NUM
gujaf-117	188	10	)	)	PUNCT
gujaf-117	188	11	*	*	PUNCT
gujaf-117	188	12	*	*	PUNCT
gujaf-117	188	13	{	{	PUNCT
gujaf-117	188	14	0.069	0.069	NUM
gujaf-117	188	15	}	}	PUNCT
gujaf-117	188	16	*	*	PUNCT
gujaf-117	188	17	ms	ms	PROPN
gujaf-117	188	18	-1.678	-1.678	PROPN
gujaf-117	188	19	1.405	1.405	NUM
gujaf-117	188	20	-1.250	-1.250	NUM
gujaf-117	188	21	(	(	PUNCT
gujaf-117	188	22	0.534	0.534	NUM
gujaf-117	188	23	)	)	PUNCT
gujaf-117	188	24	(	(	PUNCT
gujaf-117	188	25	0.325	0.325	NUM
gujaf-117	188	26	)	)	PUNCT
gujaf-117	188	27	(	(	PUNCT
gujaf-117	188	28	0.207	0.207	NUM
gujaf-117	188	29	)	)	PUNCT
gujaf-117	189	1	[	[	X
gujaf-117	189	2	-5.732	-5.732	X
gujaf-117	189	3	]	]	X
gujaf-117	189	4	[	[	X
gujaf-117	189	5	4.032	4.032	NUM
gujaf-117	189	6	]	]	PUNCT
gujaf-117	190	1	[	[	X
gujaf-117	190	2	-4.110	-4.110	X
gujaf-117	190	3	]	]	X
gujaf-117	190	4	{	{	PUNCT
gujaf-117	190	5	0.093	0.093	NUM
gujaf-117	190	6	}	}	PUNCT
gujaf-117	190	7	*	*	PUNCT
gujaf-117	190	8	{	{	PUNCT
gujaf-117	190	9	0.000	0.000	NUM
gujaf-117	190	10	}	}	PUNCT
gujaf-117	190	11	*	*	PUNCT
gujaf-117	190	12	*	*	PUNCT
gujaf-117	190	13	*	*	PUNCT
gujaf-117	190	14	{	{	PUNCT
gujaf-117	190	15	0.048	0.048	NUM
gujaf-117	190	16	}	}	PUNCT
gujaf-117	190	17	*	*	NOUN
gujaf-117	190	18	*	*	PUNCT
gujaf-117	190	19	constant	constant	ADJ
gujaf-117	190	20	176.26	176.26	NUM
gujaf-117	190	21	96.47	96.47	NUM
gujaf-117	190	22	102.886	102.886	NUM
gujaf-117	190	23	(	(	PUNCT
gujaf-117	190	24	54.42	54.42	NUM
gujaf-117	190	25	)	)	PUNCT
gujaf-117	190	26	(	(	PUNCT
gujaf-117	190	27	19.40	19.40	NUM
gujaf-117	190	28	)	)	PUNCT
gujaf-117	190	29	(	(	PUNCT
gujaf-117	190	30	9.190	9.190	NUM
gujaf-117	190	31	)	)	PUNCT
gujaf-117	191	1	[	[	X
gujaf-117	191	2	2.156	2.156	NUM
gujaf-117	191	3	]	]	PUNCT
gujaf-117	192	1	[	[	X
gujaf-117	192	2	0.021	0.021	NUM
gujaf-117	192	3	]	]	X
gujaf-117	192	4	[	[	X
gujaf-117	192	5	1.821	1.821	NUM
gujaf-117	192	6	]	]	PUNCT
gujaf-117	192	7	{	{	PUNCT
gujaf-117	192	8	0.002	0.002	NUM
gujaf-117	192	9	)	)	PUNCT
gujaf-117	192	10	*	*	PUNCT
gujaf-117	193	1	*	*	PUNCT
gujaf-117	193	2	*	*	PUNCT
gujaf-117	193	3	{	{	PUNCT
gujaf-117	193	4	0.910	0.910	NUM
gujaf-117	193	5	}	}	PUNCT
gujaf-117	193	6	{	{	PUNCT
gujaf-117	193	7	0.036	0.036	NUM
gujaf-117	193	8	}	}	PUNCT
gujaf-117	193	9	*	*	NOUN
gujaf-117	193	10	*	*	PUNCT
gujaf-117	193	11	breusch	breusch	PROPN
gujaf-117	193	12	-	-	PUNCT
gujaf-117	193	13	pagan	pagan	ADJ
gujaf-117	193	14	(	(	PUNCT
gujaf-117	193	15	lm	lm	INTJ
gujaf-117	193	16	)	)	PUNCT
gujaf-117	193	17	test	test	NOUN
gujaf-117	193	18	χ	χ	ADP
gujaf-117	193	19	2	2	NUM
gujaf-117	193	20	(	(	PUNCT
gujaf-117	193	21	1	1	NUM
gujaf-117	193	22	)	)	PUNCT
gujaf-117	193	23	=	=	NOUN
gujaf-117	194	1	12.63	12.63	NUM
gujaf-117	194	2	χ	χ	DET
gujaf-117	194	3	2	2	NUM
gujaf-117	194	4	(	(	PUNCT
gujaf-117	194	5	1	1	NUM
gujaf-117	194	6	)	)	PUNCT
gujaf-117	194	7	=	=	NOUN
gujaf-117	195	1	14.78	14.78	NUM
gujaf-117	195	2	χ	χ	DET
gujaf-117	195	3	2	2	NUM
gujaf-117	195	4	(	(	PUNCT
gujaf-117	195	5	1	1	NUM
gujaf-117	195	6	)	)	PUNCT
gujaf-117	195	7	=	=	SYM
gujaf-117	195	8	22.94	22.94	NUM
gujaf-117	195	9	(	(	PUNCT
gujaf-117	195	10	0.0331	0.0331	NUM
gujaf-117	195	11	)	)	PUNCT
gujaf-117	195	12	(	(	PUNCT
gujaf-117	195	13	0.0017	0.0017	NUM
gujaf-117	195	14	)	)	PUNCT
gujaf-117	195	15	{	{	PUNCT
gujaf-117	195	16	0.0002	0.0002	NUM
gujaf-117	195	17	)	)	PUNCT
gujaf-117	195	18	hausman	hausman	ADJ
gujaf-117	195	19	test	test	NOUN
gujaf-117	195	20	χ2(3	χ2(3	PROPN
gujaf-117	195	21	)	)	PUNCT
gujaf-117	195	22	=	=	SYM
gujaf-117	195	23	1.75	1.75	NUM
gujaf-117	195	24	χ2(3	χ2(3	NOUN
gujaf-117	195	25	)	)	PUNCT
gujaf-117	195	26	=	=	NOUN
gujaf-117	195	27	4.98	4.98	NUM
gujaf-117	195	28	χ2(3	χ2(3	NOUN
gujaf-117	195	29	)	)	PUNCT
gujaf-117	195	30	=	=	SYM
gujaf-117	195	31	2.94	2.94	NUM
gujaf-117	195	32	(	(	PUNCT
gujaf-117	195	33	0.6732	0.6732	NUM
gujaf-117	195	34	)	)	PUNCT
gujaf-117	195	35	(	(	PUNCT
gujaf-117	195	36	0.3671	0.3671	NUM
gujaf-117	195	37	)	)	PUNCT
gujaf-117	195	38	(	(	PUNCT
gujaf-117	195	39	0.1063	0.1063	NUM
gujaf-117	195	40	)	)	PUNCT
gujaf-117	195	41	f	f	X
gujaf-117	195	42	-	-	PUNCT
gujaf-117	195	43	test	test	NOUN
gujaf-117	195	44	f(3,116	f(3,116	NOUN
gujaf-117	195	45	)	)	PUNCT
gujaf-117	195	46	=	=	PUNCT
gujaf-117	195	47	36.89	36.89	NUM
gujaf-117	195	48	wald	wald	X
gujaf-117	195	49	chi2(3	chi2(3	PROPN
gujaf-117	195	50	)	)	PUNCT
gujaf-117	195	51	=	=	PROPN
gujaf-117	195	52	22.58	22.58	NUM
gujaf-117	195	53	f(3,116	f(3,116	PROPN
gujaf-117	195	54	)	)	PUNCT
gujaf-117	195	55	=	=	SYM
gujaf-117	195	56	18.73	18.73	NUM
gujaf-117	195	57	pesaran	pesaran	NOUN
gujaf-117	195	58	cd	cd	PROPN
gujaf-117	195	59	0.358	0.358	NUM
gujaf-117	195	60	(	(	PUNCT
gujaf-117	195	61	p<5	p<5	X
gujaf-117	195	62	%	%	NOUN
gujaf-117	195	63	=	=	NOUN
gujaf-117	195	64	0.231	0.231	NUM
gujaf-117	195	65	)	)	PUNCT
gujaf-117	195	66	n	n	PRON
gujaf-117	195	67	120	120	NUM
gujaf-117	195	68	120	120	NUM
gujaf-117	195	69	120	120	NUM
gujaf-117	195	70	ajd	ajd	NOUN
gujaf-117	195	71	-	-	PUNCT
gujaf-117	195	72	r	r	NOUN
gujaf-117	195	73	2	2	NUM
gujaf-117	195	74	0.314	0.314	NUM
gujaf-117	195	75	0.518	0.518	NUM
gujaf-117	195	76	0.652	0.652	NUM
gujaf-117	195	77	dependent	dependent	ADJ
gujaf-117	195	78	variable	variable	NOUN
gujaf-117	195	79	:	:	PUNCT
gujaf-117	195	80	net	net	ADJ
gujaf-117	195	81	profit	profit	NOUN
gujaf-117	195	82	margin	margin	NOUN
gujaf-117	195	83	(	(	PUNCT
gujaf-117	195	84	npm	npm	NOUN
gujaf-117	195	85	)	)	PUNCT
gujaf-117	195	86	notes	note	NOUN
gujaf-117	195	87	:	:	PUNCT
gujaf-117	195	88	fe	fe	X
gujaf-117	195	89	,	,	PUNCT
gujaf-117	195	90	re	re	ADP
gujaf-117	195	91	and	and	CCONJ
gujaf-117	195	92	pr	pr	PRON
gujaf-117	195	93	represent	represent	VERB
gujaf-117	195	94	fixed	fix	VERB
gujaf-117	195	95	effect	effect	NOUN
gujaf-117	195	96	panel	panel	NOUN
gujaf-117	195	97	regression	regression	NOUN
gujaf-117	195	98	,	,	PUNCT
gujaf-117	195	99	random	random	ADJ
gujaf-117	195	100	effect	effect	NOUN
gujaf-117	195	101	panel	panel	NOUN
gujaf-117	195	102	regression	regression	NOUN
gujaf-117	195	103	and	and	CCONJ
gujaf-117	195	104	pooled	pool	VERB
gujaf-117	195	105	regression	regression	NOUN
gujaf-117	195	106	;	;	PUNCT
gujaf-117	195	107	standard	standard	ADJ
gujaf-117	195	108	errors	error	NOUN
gujaf-117	195	109	(	(	PUNCT
gujaf-117	195	110	)	)	PUNCT
gujaf-117	195	111	,	,	PUNCT
gujaf-117	195	112	t	t	PROPN
gujaf-117	195	113	-	-	PUNCT
gujaf-117	195	114	statistic	statistic	NOUN
gujaf-117	195	115	[	[	PUNCT
gujaf-117	195	116	]	]	PUNCT
gujaf-117	195	117	and	and	CCONJ
gujaf-117	195	118	p	p	NOUN
gujaf-117	195	119	-	-	PUNCT
gujaf-117	195	120	value	value	NOUN
gujaf-117	195	121	{	{	PUNCT
gujaf-117	195	122	}	}	PUNCT
gujaf-117	195	123	are	be	AUX
gujaf-117	195	124	reported	report	VERB
gujaf-117	195	125	in	in	ADP
gujaf-117	195	126	parentheses	parenthesis	NOUN
gujaf-117	195	127	.	.	PUNCT
gujaf-117	196	1	*	*	PUNCT
gujaf-117	196	2	,	,	PUNCT
gujaf-117	196	3	*	*	PUNCT
gujaf-117	196	4	*	*	PUNCT
gujaf-117	196	5	and	and	CCONJ
gujaf-117	196	6	*	*	PUNCT
gujaf-117	196	7	*	*	PUNCT
gujaf-117	196	8	*	*	PUNCT
gujaf-117	196	9	show	show	VERB
gujaf-117	196	10	the	the	DET
gujaf-117	196	11	10	10	NUM
gujaf-117	196	12	%	%	NOUN
gujaf-117	196	13	,	,	PUNCT
gujaf-117	196	14	5	5	NUM
gujaf-117	196	15	%	%	NOUN
gujaf-117	196	16	and	and	CCONJ
gujaf-117	196	17	1	1	NUM
gujaf-117	196	18	%	%	NOUN
gujaf-117	196	19	significance	significance	NOUN
gujaf-117	196	20	level	level	NOUN
gujaf-117	196	21	respectively	respectively	ADV
gujaf-117	196	22	.	.	PUNCT
gujaf-117	196	23	”	"	PUNCT
gujaf-117	197	1	where	where	SCONJ
gujaf-117	197	2	;	;	PUNCT
gujaf-117	197	3	significant	significant	ADJ
gujaf-117	197	4	shareholding	shareholding	NOUN
gujaf-117	197	5	(	(	PUNCT
gujaf-117	197	6	ssh	ssh	NOUN
gujaf-117	197	7	)	)	PUNCT
gujaf-117	197	8	,	,	PUNCT
gujaf-117	197	9	government	government	NOUN
gujaf-117	197	10	holding	holding	NOUN
gujaf-117	197	11	(	(	PUNCT
gujaf-117	197	12	gh	gh	PROPN
gujaf-117	197	13	)	)	PUNCT
gujaf-117	197	14	,	,	PUNCT
gujaf-117	197	15	and	and	CCONJ
gujaf-117	197	16	minority	minority	NOUN
gujaf-117	197	17	holding	holding	NOUN
gujaf-117	197	18	(	(	PUNCT
gujaf-117	197	19	mh	mh	NOUN
gujaf-117	197	20	)	)	PUNCT
gujaf-117	197	21	table	table	NOUN
gujaf-117	197	22	5	5	NUM
gujaf-117	197	23	shows	show	VERB
gujaf-117	197	24	that	that	SCONJ
gujaf-117	197	25	the	the	DET
gujaf-117	197	26	random	random	ADJ
gujaf-117	197	27	effect	effect	NOUN
gujaf-117	197	28	model	model	NOUN
gujaf-117	197	29	is	be	AUX
gujaf-117	197	30	suitable	suitable	ADJ
gujaf-117	197	31	for	for	ADP
gujaf-117	197	32	this	this	DET
gujaf-117	197	33	analysis	analysis	NOUN
gujaf-117	197	34	representing	represent	VERB
gujaf-117	197	35	model	model	NOUN
gujaf-117	197	36	two	two	NUM
gujaf-117	197	37	for	for	ADP
gujaf-117	197	38	hypothesis	hypothesis	NOUN
gujaf-117	197	39	two	two	NUM
gujaf-117	197	40	.	.	PUNCT
gujaf-117	198	1	in	in	ADP
gujaf-117	198	2	this	this	DET
gujaf-117	198	3	study	study	NOUN
gujaf-117	198	4	,	,	PUNCT
gujaf-117	198	5	government	government	NOUN
gujaf-117	198	6	shareholding	shareholding	NOUN
gujaf-117	198	7	(	(	PUNCT
gujaf-117	198	8	gh	gh	PROPN
gujaf-117	198	9	)	)	PUNCT
gujaf-117	198	10	and	and	CCONJ
gujaf-117	198	11	minority	minority	NOUN
gujaf-117	198	12	shareholding	shareholding	NOUN
gujaf-117	198	13	(	(	PUNCT
gujaf-117	198	14	mh	mh	PROPN
gujaf-117	198	15	)	)	PUNCT
gujaf-117	198	16	have	have	VERB
gujaf-117	198	17	negative	negative	ADJ
gujaf-117	198	18	and	and	CCONJ
gujaf-117	198	19	significantly	significantly	ADV
gujaf-117	198	20	affect	affect	VERB
gujaf-117	198	21	net	net	ADJ
gujaf-117	198	22	profit	profit	NOUN
gujaf-117	198	23	margin	margin	NOUN
gujaf-117	198	24	(	(	PUNCT
gujaf-117	198	25	npm	npm	PROPN
gujaf-117	198	26	)	)	PUNCT
gujaf-117	198	27	.	.	PUNCT
gujaf-117	199	1	in	in	ADP
gujaf-117	199	2	contrast	contrast	NOUN
gujaf-117	199	3	,	,	PUNCT
gujaf-117	199	4	significant	significant	ADJ
gujaf-117	199	5	shareholding	shareholding	NOUN
gujaf-117	199	6	(	(	PUNCT
gujaf-117	199	7	ssh	ssh	NOUN
gujaf-117	199	8	)	)	PUNCT
gujaf-117	199	9	has	have	VERB
gujaf-117	199	10	a	a	DET
gujaf-117	199	11	positive	positive	ADJ
gujaf-117	199	12	but	but	CCONJ
gujaf-117	199	13	insignificantly	insignificantly	ADV
gujaf-117	199	14	affected	affect	VERB
gujaf-117	199	15	npm	npm	NOUN
gujaf-117	199	16	of	of	ADP
gujaf-117	199	17	selected	select	VERB
gujaf-117	199	18	mortgage	mortgage	NOUN
gujaf-117	199	19	banks	bank	NOUN
gujaf-117	199	20	in	in	ADP
gujaf-117	199	21	nigeria	nigeria	PROPN
gujaf-117	199	22	.	.	PUNCT
gujaf-117	200	1	thus	thus	ADV
gujaf-117	200	2	null	null	ADJ
gujaf-117	200	3	hypothesis	hypothesis	NOUN
gujaf-117	200	4	two	two	NUM
gujaf-117	200	5	rejected	reject	VERB
gujaf-117	200	6	.	.	PUNCT
gujaf-117	201	1	table	table	NOUN
gujaf-117	201	2	6	6	NUM
gujaf-117	201	3	:	:	PUNCT
gujaf-117	201	4	panel	panel	NOUN
gujaf-117	201	5	result	result	NOUN
gujaf-117	201	6	table	table	NOUN
gujaf-117	201	7	for	for	ADP
gujaf-117	201	8	hypothesis	hypothesis	NOUN
gujaf-117	201	9	three	three	NUM
gujaf-117	201	10	variables	variable	NOUN
gujaf-117	201	11	fixed	fix	VERB
gujaf-117	201	12	effect	effect	NOUN
gujaf-117	201	13	(	(	PUNCT
gujaf-117	201	14	fe	fe	NOUN
gujaf-117	201	15	)	)	PUNCT
gujaf-117	201	16	random	random	ADJ
gujaf-117	201	17	effect	effect	NOUN
gujaf-117	201	18	(	(	PUNCT
gujaf-117	201	19	re	re	NOUN
gujaf-117	201	20	)	)	PUNCT
gujaf-117	201	21	pooled	pool	VERB
gujaf-117	201	22	regression	regression	NOUN
gujaf-117	201	23	(	(	PUNCT
gujaf-117	201	24	pr	pr	NOUN
gujaf-117	201	25	)	)	PUNCT
gujaf-117	201	26	ssh	ssh	NOUN
gujaf-117	201	27	5.450	5.450	NUM
gujaf-117	201	28	6.721	6.721	NUM
gujaf-117	201	29	3.732	3.732	NUM
gujaf-117	201	30	9	9	NUM
gujaf-117	201	31	(	(	PUNCT
gujaf-117	201	32	1.030	1.030	NUM
gujaf-117	201	33	)	)	PUNCT
gujaf-117	201	34	(	(	PUNCT
gujaf-117	201	35	1.155	1.155	NUM
gujaf-117	201	36	)	)	PUNCT
gujaf-117	201	37	(	(	PUNCT
gujaf-117	201	38	1.057	1.057	NUM
gujaf-117	201	39	)	)	PUNCT
gujaf-117	202	1	[	[	X
gujaf-117	202	2	6.342	6.342	NUM
gujaf-117	202	3	]	]	PUNCT
gujaf-117	202	4	[	[	X
gujaf-117	202	5	3.753	3.753	NUM
gujaf-117	202	6	]	]	X
gujaf-117	202	7	[	[	X
gujaf-117	202	8	4.964	4.964	NUM
gujaf-117	202	9	]	]	PUNCT
gujaf-117	202	10	{	{	PUNCT
gujaf-117	202	11	0.007	0.007	NUM
gujaf-117	202	12	}	}	PUNCT
gujaf-117	202	13	*	*	PUNCT
gujaf-117	202	14	*	*	PUNCT
gujaf-117	202	15	*	*	PUNCT
gujaf-117	202	16	{	{	PUNCT
gujaf-117	202	17	0.001	0.001	NUM
gujaf-117	202	18	}	}	PUNCT
gujaf-117	202	19	*	*	NOUN
gujaf-117	202	20	*	*	PUNCT
gujaf-117	202	21	{	{	PUNCT
gujaf-117	202	22	0.002	0.002	NUM
gujaf-117	202	23	}	}	PUNCT
gujaf-117	202	24	*	*	PUNCT
gujaf-117	202	25	*	*	PUNCT
gujaf-117	202	26	*	*	PUNCT
gujaf-117	202	27	gh	gh	PROPN
gujaf-117	202	28	3.060	3.060	NUM
gujaf-117	202	29	-1.13	-1.13	NOUN
gujaf-117	202	30	-1.136	-1.136	PROPN
gujaf-117	202	31	(	(	PUNCT
gujaf-117	202	32	1.040	1.040	NUM
gujaf-117	202	33	)	)	PUNCT
gujaf-117	202	34	(	(	PUNCT
gujaf-117	202	35	4.546	4.546	NUM
gujaf-117	202	36	)	)	PUNCT
gujaf-117	202	37	(	(	PUNCT
gujaf-117	202	38	9.967	9.967	NUM
gujaf-117	202	39	)	)	PUNCT
gujaf-117	203	1	[	[	X
gujaf-117	203	2	7.352	7.352	NUM
gujaf-117	203	3	]	]	X
gujaf-117	204	1	[	[	X
gujaf-117	204	2	-0.021	-0.021	X
gujaf-117	204	3	]	]	X
gujaf-117	205	1	[	[	X
gujaf-117	205	2	-0.229	-0.229	X
gujaf-117	205	3	]	]	X
gujaf-117	205	4	{	{	PUNCT
gujaf-117	205	5	0.030	0.030	NUM
gujaf-117	205	6	}	}	PUNCT
gujaf-117	205	7	*	*	PUNCT
gujaf-117	205	8	*	*	PUNCT
gujaf-117	205	9	{	{	PUNCT
gujaf-117	205	10	0.910	0.910	NUM
gujaf-117	205	11	}	}	PUNCT
gujaf-117	205	12	{	{	PUNCT
gujaf-117	205	13	0.910	0.910	NUM
gujaf-117	205	14	}	}	PUNCT
gujaf-117	205	15	5.570	5.570	NUM
gujaf-117	205	16	7.44	7.44	NUM
gujaf-117	205	17	7.447	7.447	NUM
gujaf-117	205	18	(	(	PUNCT
gujaf-117	205	19	1.570	1.570	NUM
gujaf-117	205	20	)	)	PUNCT
gujaf-117	205	21	(	(	PUNCT
gujaf-117	205	22	3.46	3.46	NUM
gujaf-117	205	23	)	)	PUNCT
gujaf-117	205	24	(	(	PUNCT
gujaf-117	205	25	3.469	3.469	NUM
gujaf-117	205	26	)	)	PUNCT
gujaf-117	206	1	[	[	X
gujaf-117	206	2	3.452	3.452	NUM
gujaf-117	206	3	]	]	PUNCT
gujaf-117	206	4	[	[	X
gujaf-117	206	5	2.012	2.012	NUM
gujaf-117	206	6	]	]	PUNCT
gujaf-117	207	1	[	[	X
gujaf-117	207	2	3.211	3.211	NUM
gujaf-117	207	3	]	]	PUNCT
gujaf-117	207	4	{	{	PUNCT
gujaf-117	207	5	0.013	0.013	NUM
gujaf-117	207	6	}	}	PUNCT
gujaf-117	207	7	*	*	NOUN
gujaf-117	207	8	*	*	PUNCT
gujaf-117	207	9	{	{	PUNCT
gujaf-117	207	10	0.031	0.031	NUM
gujaf-117	207	11	}	}	PUNCT
gujaf-117	207	12	*	*	PUNCT
gujaf-117	207	13	*	*	PUNCT
gujaf-117	207	14	{	{	PUNCT
gujaf-117	207	15	0.036	0.036	NUM
gujaf-117	207	16	}	}	PUNCT
gujaf-117	207	17	*	*	PUNCT
gujaf-117	207	18	*	*	PUNCT
gujaf-117	207	19	constant	constant	ADJ
gujaf-117	207	20	2.021	2.021	NUM
gujaf-117	207	21	-6.253	-6.253	NUM
gujaf-117	207	22	-6.252	-6.252	PUNCT
gujaf-117	207	23	(	(	PUNCT
gujaf-117	207	24	9.751	9.751	NUM
gujaf-117	207	25	)	)	PUNCT
gujaf-117	207	26	(	(	PUNCT
gujaf-117	207	27	2.159	2.159	NUM
gujaf-117	207	28	)	)	PUNCT
gujaf-117	207	29	(	(	PUNCT
gujaf-117	207	30	2.159	2.159	NUM
gujaf-117	207	31	)	)	PUNCT
gujaf-117	208	1	[	[	X
gujaf-117	208	2	0.032	0.032	NUM
gujaf-117	208	3	]	]	X
gujaf-117	209	1	[	[	X
gujaf-117	209	2	-2.971	-2.971	X
gujaf-117	209	3	]	]	PUNCT
gujaf-117	209	4	[	[	X
gujaf-117	209	5	-4.921	-4.921	X
gujaf-117	209	6	]	]	X
gujaf-117	209	7	{	{	PUNCT
gujaf-117	209	8	0.837	0.837	NUM
gujaf-117	209	9	}	}	PUNCT
gujaf-117	209	10	{	{	PUNCT
gujaf-117	209	11	0.004	0.004	NUM
gujaf-117	209	12	}	}	PUNCT
gujaf-117	209	13	{	{	PUNCT
gujaf-117	209	14	0.005	0.005	NUM
gujaf-117	209	15	}	}	PUNCT
gujaf-117	209	16	breusch	breusch	ADJ
gujaf-117	209	17	-	-	PUNCT
gujaf-117	209	18	pagan(lm	pagan(lm	NOUN
gujaf-117	209	19	)	)	PUNCT
gujaf-117	209	20	test	test	NOUN
gujaf-117	209	21	χ	χ	ADP
gujaf-117	209	22	2	2	NUM
gujaf-117	209	23	(	(	PUNCT
gujaf-117	209	24	1	1	NUM
gujaf-117	209	25	)	)	PUNCT
gujaf-117	209	26	=	=	PUNCT
gujaf-117	210	1	17.63	17.63	NUM
gujaf-117	210	2	χ	χ	DET
gujaf-117	210	3	2	2	NUM
gujaf-117	210	4	(	(	PUNCT
gujaf-117	210	5	1	1	NUM
gujaf-117	210	6	)	)	PUNCT
gujaf-117	210	7	=	=	NOUN
gujaf-117	210	8	12.74	12.74	NUM
gujaf-117	210	9	χ	χ	PRON
gujaf-117	210	10	2	2	NUM
gujaf-117	210	11	(	(	PUNCT
gujaf-117	210	12	1	1	NUM
gujaf-117	210	13	)	)	PUNCT
gujaf-117	210	14	=	=	SYM
gujaf-117	211	1	14.894	14.894	NUM
gujaf-117	211	2	(	(	PUNCT
gujaf-117	211	3	0.064	0.064	NUM
gujaf-117	211	4	)	)	PUNCT
gujaf-117	211	5	(	(	PUNCT
gujaf-117	211	6	0.073	0.073	NUM
gujaf-117	211	7	)	)	PUNCT
gujaf-117	211	8	(	(	PUNCT
gujaf-117	211	9	0.0221	0.0221	NUM
gujaf-117	211	10	)	)	PUNCT
gujaf-117	211	11	hausman	hausman	ADJ
gujaf-117	211	12	test	test	NOUN
gujaf-117	211	13	χ2(3	χ2(3	PROPN
gujaf-117	211	14	)	)	PUNCT
gujaf-117	211	15	=	=	PUNCT
gujaf-117	211	16	65.02	65.02	NUM
gujaf-117	211	17	χ2(3	χ2(3	NOUN
gujaf-117	211	18	)	)	PUNCT
gujaf-117	211	19	=	=	NOUN
gujaf-117	211	20	45.89	45.89	NUM
gujaf-117	211	21	χ2(3	χ2(3	NOUN
gujaf-117	211	22	)	)	PUNCT
gujaf-117	211	23	=	=	SYM
gujaf-117	211	24	97.36	97.36	NUM
gujaf-117	211	25	(	(	PUNCT
gujaf-117	211	26	0.0002	0.0002	NUM
gujaf-117	211	27	)	)	PUNCT
gujaf-117	211	28	(	(	PUNCT
gujaf-117	211	29	0.0015	0.0015	NUM
gujaf-117	211	30	)	)	PUNCT
gujaf-117	211	31	(	(	PUNCT
gujaf-117	211	32	0.0201	0.0201	NUM
gujaf-117	211	33	)	)	PUNCT
gujaf-117	211	34	f	f	NOUN
gujaf-117	211	35	-	-	PUNCT
gujaf-117	211	36	test	test	NOUN
gujaf-117	211	37	f(3,116	f(3,116	NOUN
gujaf-117	211	38	)	)	PUNCT
gujaf-117	212	1	=	=	SYM
gujaf-117	212	2	89.61	89.61	NUM
gujaf-117	212	3	wald	wald	X
gujaf-117	212	4	chi2(3	chi2(3	PROPN
gujaf-117	212	5	)	)	PUNCT
gujaf-117	212	6	=	=	PROPN
gujaf-117	212	7	22.87	22.87	NUM
gujaf-117	212	8	f(3,116	f(3,116	PROPN
gujaf-117	212	9	)	)	PUNCT
gujaf-117	212	10	=	=	SYM
gujaf-117	212	11	15.72	15.72	NUM
gujaf-117	212	12	pesaran	pesaran	NOUN
gujaf-117	212	13	cd	cd	PROPN
gujaf-117	212	14	0.828	0.828	NUM
gujaf-117	212	15	(	(	PUNCT
gujaf-117	212	16	p>5	p>5	NOUN
gujaf-117	212	17	%	%	NOUN
gujaf-117	212	18	=	=	SYM
gujaf-117	212	19	0.391	0.391	NUM
gujaf-117	212	20	)	)	PUNCT
gujaf-117	212	21	n	n	PRON
gujaf-117	212	22	120	120	NUM
gujaf-117	212	23	120	120	NUM
gujaf-117	212	24	120	120	NUM
gujaf-117	212	25	adj	adj	NOUN
gujaf-117	212	26	-	-	PUNCT
gujaf-117	212	27	r	r	NOUN
gujaf-117	212	28	2	2	NUM
gujaf-117	212	29	0.523	0.523	NUM
gujaf-117	212	30	0.509	0.509	NUM
gujaf-117	212	31	0.255	0.255	NUM
gujaf-117	212	32	dependent	dependent	ADJ
gujaf-117	212	33	variable	variable	NOUN
gujaf-117	212	34	:	:	PUNCT
gujaf-117	212	35	bank	bank	NOUN
gujaf-117	212	36	size	size	NOUN
gujaf-117	212	37	(	(	PUNCT
gujaf-117	212	38	bs	bs	NOUN
gujaf-117	212	39	)	)	PUNCT
gujaf-117	212	40	notes	note	NOUN
gujaf-117	212	41	:	:	PUNCT
gujaf-117	212	42	fe	fe	X
gujaf-117	212	43	,	,	PUNCT
gujaf-117	212	44	re	re	ADP
gujaf-117	212	45	and	and	CCONJ
gujaf-117	212	46	pr	pr	PRON
gujaf-117	212	47	represent	represent	VERB
gujaf-117	212	48	fixed	fix	VERB
gujaf-117	212	49	effect	effect	NOUN
gujaf-117	212	50	panel	panel	NOUN
gujaf-117	212	51	regression	regression	NOUN
gujaf-117	212	52	,	,	PUNCT
gujaf-117	212	53	random	random	ADJ
gujaf-117	212	54	effect	effect	NOUN
gujaf-117	212	55	panel	panel	NOUN
gujaf-117	212	56	regression	regression	NOUN
gujaf-117	212	57	and	and	CCONJ
gujaf-117	212	58	pooled	pool	VERB
gujaf-117	212	59	regression	regression	NOUN
gujaf-117	212	60	;	;	PUNCT
gujaf-117	212	61	standard	standard	ADJ
gujaf-117	212	62	errors	error	NOUN
gujaf-117	212	63	(	(	PUNCT
gujaf-117	212	64	)	)	PUNCT
gujaf-117	212	65	,	,	PUNCT
gujaf-117	212	66	t	t	PROPN
gujaf-117	212	67	-	-	PUNCT
gujaf-117	212	68	statistic	statistic	NOUN
gujaf-117	212	69	[	[	PUNCT
gujaf-117	212	70	]	]	PUNCT
gujaf-117	212	71	and	and	CCONJ
gujaf-117	212	72	p	p	NOUN
gujaf-117	212	73	-	-	PUNCT
gujaf-117	212	74	value	value	NOUN
gujaf-117	212	75	{	{	PUNCT
gujaf-117	212	76	}	}	PUNCT
gujaf-117	212	77	are	be	AUX
gujaf-117	212	78	reported	report	VERB
gujaf-117	212	79	in	in	ADP
gujaf-117	212	80	parentheses	parenthesis	NOUN
gujaf-117	212	81	.	.	PUNCT
gujaf-117	213	1	*	*	PUNCT
gujaf-117	213	2	,	,	PUNCT
gujaf-117	213	3	*	*	PUNCT
gujaf-117	213	4	*	*	PUNCT
gujaf-117	213	5	and	and	CCONJ
gujaf-117	213	6	*	*	PUNCT
gujaf-117	213	7	*	*	PUNCT
gujaf-117	213	8	*	*	PUNCT
gujaf-117	213	9	show	show	VERB
gujaf-117	213	10	the	the	DET
gujaf-117	213	11	10	10	NUM
gujaf-117	213	12	%	%	NOUN
gujaf-117	213	13	,	,	PUNCT
gujaf-117	213	14	5	5	NUM
gujaf-117	213	15	%	%	NOUN
gujaf-117	213	16	and	and	CCONJ
gujaf-117	213	17	1	1	NUM
gujaf-117	213	18	%	%	NOUN
gujaf-117	213	19	significance	significance	NOUN
gujaf-117	213	20	level	level	NOUN
gujaf-117	213	21	respectively	respectively	ADV
gujaf-117	213	22	.	.	PUNCT
gujaf-117	213	23	”	"	PUNCT
gujaf-117	213	24	.	.	PUNCT
gujaf-117	213	25	”	"	PUNCT
gujaf-117	214	1	where	where	SCONJ
gujaf-117	214	2	;	;	PUNCT
gujaf-117	214	3	significant	significant	ADJ
gujaf-117	214	4	shareholding	shareholding	NOUN
gujaf-117	214	5	(	(	PUNCT
gujaf-117	214	6	ssh	ssh	NOUN
gujaf-117	214	7	)	)	PUNCT
gujaf-117	214	8	,	,	PUNCT
gujaf-117	214	9	government	government	NOUN
gujaf-117	214	10	holding	holding	NOUN
gujaf-117	214	11	(	(	PUNCT
gujaf-117	214	12	gh	gh	PROPN
gujaf-117	214	13	)	)	PUNCT
gujaf-117	214	14	,	,	PUNCT
gujaf-117	214	15	and	and	CCONJ
gujaf-117	214	16	minority	minority	NOUN
gujaf-117	214	17	holding	holding	NOUN
gujaf-117	214	18	(	(	PUNCT
gujaf-117	214	19	mh	mh	NOUN
gujaf-117	214	20	)	)	PUNCT
gujaf-117	214	21	table	table	NOUN
gujaf-117	214	22	6	6	NUM
gujaf-117	214	23	shows	show	VERB
gujaf-117	214	24	that	that	SCONJ
gujaf-117	214	25	this	this	DET
gujaf-117	214	26	study	study	NOUN
gujaf-117	214	27	adopted	adopt	VERB
gujaf-117	214	28	fixed	fix	VERB
gujaf-117	214	29	effect	effect	NOUN
gujaf-117	214	30	(	(	PUNCT
gujaf-117	214	31	fe	fe	NOUN
gujaf-117	214	32	)	)	PUNCT
gujaf-117	214	33	panel	panel	NOUN
gujaf-117	214	34	regression	regression	NOUN
gujaf-117	214	35	,	,	PUNCT
gujaf-117	214	36	as	as	SCONJ
gujaf-117	214	37	significant	significant	ADJ
gujaf-117	214	38	shareholding	shareholding	NOUN
gujaf-117	214	39	(	(	PUNCT
gujaf-117	214	40	ssh	ssh	NOUN
gujaf-117	214	41	)	)	PUNCT
gujaf-117	214	42	,	,	PUNCT
gujaf-117	214	43	government	government	NOUN
gujaf-117	214	44	holding	holding	NOUN
gujaf-117	214	45	(	(	PUNCT
gujaf-117	214	46	gh	gh	PROPN
gujaf-117	214	47	)	)	PUNCT
gujaf-117	214	48	,	,	PUNCT
gujaf-117	214	49	and	and	CCONJ
gujaf-117	214	50	minority	minority	NOUN
gujaf-117	214	51	holding	holding	NOUN
gujaf-117	214	52	(	(	PUNCT
gujaf-117	214	53	mh	mh	PROPN
gujaf-117	214	54	)	)	PUNCT
gujaf-117	214	55	have	have	VERB
gujaf-117	214	56	positive	positive	ADJ
gujaf-117	214	57	and	and	CCONJ
gujaf-117	214	58	significant	significant	ADJ
gujaf-117	214	59	impact	impact	NOUN
gujaf-117	214	60	bank	bank	NOUN
gujaf-117	214	61	size	size	NOUN
gujaf-117	214	62	measure	measure	NOUN
gujaf-117	214	63	with	with	ADP
gujaf-117	214	64	total	total	ADJ
gujaf-117	214	65	assets	asset	NOUN
gujaf-117	214	66	(	(	PUNCT
gujaf-117	214	67	ta	ta	NOUN
gujaf-117	214	68	)	)	PUNCT
gujaf-117	214	69	.	.	PUNCT
gujaf-117	215	1	thus	thus	ADV
gujaf-117	215	2	null	null	ADJ
gujaf-117	215	3	hypothesis	hypothesis	NOUN
gujaf-117	215	4	three	three	NUM
gujaf-117	215	5	rejected	reject	VERB
gujaf-117	215	6	.	.	PUNCT
gujaf-117	216	1	5	5	X
gujaf-117	216	2	.	.	X
gujaf-117	216	3	conclusion	conclusion	NOUN
gujaf-117	216	4	and	and	CCONJ
gujaf-117	216	5	recommendation	recommendation	NOUN
gujaf-117	216	6	this	this	DET
gujaf-117	216	7	study	study	NOUN
gujaf-117	216	8	focused	focus	VERB
gujaf-117	216	9	on	on	ADP
gujaf-117	216	10	ownership	ownership	NOUN
gujaf-117	216	11	structure	structure	NOUN
gujaf-117	216	12	proxies	proxy	NOUN
gujaf-117	216	13	(	(	PUNCT
gujaf-117	216	14	significant	significant	ADJ
gujaf-117	216	15	shareholding	shareholding	NOUN
gujaf-117	216	16	,	,	PUNCT
gujaf-117	216	17	government	government	NOUN
gujaf-117	216	18	holding	holding	NOUN
gujaf-117	216	19	,	,	PUNCT
gujaf-117	216	20	and	and	CCONJ
gujaf-117	216	21	minority	minority	NOUN
gujaf-117	216	22	holding	holding	NOUN
gujaf-117	216	23	)	)	PUNCT
gujaf-117	216	24	on	on	ADP
gujaf-117	216	25	mortgage	mortgage	NOUN
gujaf-117	216	26	bank	bank	NOUN
gujaf-117	216	27	financial	financial	ADJ
gujaf-117	216	28	performance	performance	NOUN
gujaf-117	216	29	indicators	indicator	NOUN
gujaf-117	216	30	such	such	ADJ
gujaf-117	216	31	as	as	ADP
gujaf-117	216	32	10	10	NUM
gujaf-117	216	33	(	(	PUNCT
gujaf-117	216	34	earnings	earning	NOUN
gujaf-117	216	35	per	per	ADP
gujaf-117	216	36	share	share	NOUN
gujaf-117	216	37	,	,	PUNCT
gujaf-117	216	38	net	net	ADJ
gujaf-117	216	39	profit	profit	NOUN
gujaf-117	216	40	margin	margin	NOUN
gujaf-117	216	41	and	and	CCONJ
gujaf-117	216	42	bank	bank	NOUN
gujaf-117	216	43	size	size	NOUN
gujaf-117	216	44	via	via	ADP
gujaf-117	216	45	total	total	ADJ
gujaf-117	216	46	assets	asset	NOUN
gujaf-117	216	47	)	)	PUNCT
gujaf-117	216	48	.	.	PUNCT
gujaf-117	217	1	the	the	DET
gujaf-117	217	2	study	study	NOUN
gujaf-117	217	3	concluded	conclude	VERB
gujaf-117	217	4	that	that	SCONJ
gujaf-117	217	5	ownership	ownership	NOUN
gujaf-117	217	6	structure	structure	NOUN
gujaf-117	217	7	components	component	NOUN
gujaf-117	217	8	(	(	PUNCT
gujaf-117	217	9	significant	significant	ADJ
gujaf-117	217	10	shareholding	shareholding	NOUN
gujaf-117	217	11	,	,	PUNCT
gujaf-117	217	12	government	government	NOUN
gujaf-117	217	13	holding	holding	NOUN
gujaf-117	217	14	,	,	PUNCT
gujaf-117	217	15	and	and	CCONJ
gujaf-117	217	16	minority	minority	NOUN
gujaf-117	217	17	holding	holding	NOUN
gujaf-117	217	18	)	)	PUNCT
gujaf-117	217	19	affect	affect	VERB
gujaf-117	217	20	financial	financial	ADJ
gujaf-117	217	21	performance	performance	NOUN
gujaf-117	217	22	indicators	indicator	NOUN
gujaf-117	217	23	in	in	ADP
gujaf-117	217	24	nigeria	nigeria	PROPN
gujaf-117	217	25	.	.	PUNCT
gujaf-117	218	1	this	this	PRON
gujaf-117	218	2	indicated	indicate	VERB
gujaf-117	218	3	that	that	SCONJ
gujaf-117	218	4	ownership	ownership	NOUN
gujaf-117	218	5	structure	structure	NOUN
gujaf-117	218	6	dimensions	dimension	NOUN
gujaf-117	218	7	such	such	ADJ
gujaf-117	218	8	as	as	ADP
gujaf-117	218	9	significant	significant	ADJ
gujaf-117	218	10	shareholding	shareholding	NOUN
gujaf-117	218	11	,	,	PUNCT
gujaf-117	218	12	government	government	NOUN
gujaf-117	218	13	holding	holding	NOUN
gujaf-117	218	14	,	,	PUNCT
gujaf-117	218	15	and	and	CCONJ
gujaf-117	218	16	minority	minority	NOUN
gujaf-117	218	17	holding	holding	NOUN
gujaf-117	218	18	play	play	VERB
gujaf-117	218	19	major	major	ADJ
gujaf-117	218	20	and	and	CCONJ
gujaf-117	218	21	vital	vital	ADJ
gujaf-117	218	22	role	role	NOUN
gujaf-117	218	23	in	in	ADP
gujaf-117	218	24	improving	improve	VERB
gujaf-117	218	25	financial	financial	ADJ
gujaf-117	218	26	performance	performance	NOUN
gujaf-117	218	27	measure	measure	NOUN
gujaf-117	218	28	like	like	ADP
gujaf-117	218	29	earnings	earning	NOUN
gujaf-117	218	30	per	per	ADP
gujaf-117	218	31	share	share	NOUN
gujaf-117	218	32	,	,	PUNCT
gujaf-117	218	33	net	net	ADJ
gujaf-117	218	34	profit	profit	NOUN
gujaf-117	218	35	margin	margin	NOUN
gujaf-117	218	36	and	and	CCONJ
gujaf-117	218	37	bank	bank	NOUN
gujaf-117	218	38	size	size	NOUN
gujaf-117	218	39	via	via	ADP
gujaf-117	218	40	total	total	ADJ
gujaf-117	218	41	assets	asset	NOUN
gujaf-117	218	42	n	n	CCONJ
gujaf-117	218	43	among	among	ADP
gujaf-117	218	44	quoted	quote	VERB
gujaf-117	218	45	mortgage	mortgage	NOUN
gujaf-117	218	46	banks	bank	NOUN
gujaf-117	218	47	in	in	ADP
gujaf-117	218	48	nigeria	nigeria	PROPN
gujaf-117	218	49	.	.	PUNCT
gujaf-117	219	1	from	from	ADP
gujaf-117	219	2	the	the	DET
gujaf-117	219	3	finding	finding	NOUN
gujaf-117	219	4	,	,	PUNCT
gujaf-117	219	5	this	this	DET
gujaf-117	219	6	study	study	NOUN
gujaf-117	219	7	recommends	recommend	VERB
gujaf-117	219	8	that	that	SCONJ
gujaf-117	219	9	;	;	PUNCT
gujaf-117	219	10	(	(	PUNCT
gujaf-117	219	11	i	i	NOUN
gujaf-117	219	12	)	)	PUNCT
gujaf-117	219	13	it	it	PRON
gujaf-117	219	14	is	be	AUX
gujaf-117	219	15	essential	essential	ADJ
gujaf-117	219	16	for	for	SCONJ
gujaf-117	219	17	mortgage	mortgage	NOUN
gujaf-117	219	18	banks	bank	NOUN
gujaf-117	219	19	in	in	ADP
gujaf-117	219	20	nigeria	nigeria	PROPN
gujaf-117	219	21	to	to	PART
gujaf-117	219	22	increase	increase	VERB
gujaf-117	219	23	their	their	PRON
gujaf-117	219	24	ownership	ownership	NOUN
gujaf-117	219	25	structure	structure	NOUN
gujaf-117	219	26	in	in	ADP
gujaf-117	219	27	terms	term	NOUN
gujaf-117	219	28	of	of	ADP
gujaf-117	219	29	(	(	PUNCT
gujaf-117	219	30	significant	significant	ADJ
gujaf-117	219	31	shareholding	shareholding	NOUN
gujaf-117	219	32	,	,	PUNCT
gujaf-117	219	33	government	government	NOUN
gujaf-117	219	34	holding	holding	NOUN
gujaf-117	219	35	,	,	PUNCT
gujaf-117	219	36	and	and	CCONJ
gujaf-117	219	37	minority	minority	NOUN
gujaf-117	219	38	holding	holding	NOUN
gujaf-117	219	39	)	)	PUNCT
gujaf-117	219	40	in	in	ADP
gujaf-117	219	41	order	order	NOUN
gujaf-117	219	42	to	to	PART
gujaf-117	219	43	enhanced	enhanced	VERB
gujaf-117	219	44	earning	earn	VERB
gujaf-117	219	45	per	per	ADP
gujaf-117	219	46	share	share	NOUN
gujaf-117	219	47	,	,	PUNCT
gujaf-117	219	48	as	as	SCONJ
gujaf-117	219	49	it	it	PRON
gujaf-117	219	50	was	be	AUX
gujaf-117	219	51	found	find	VERB
gujaf-117	219	52	that	that	SCONJ
gujaf-117	219	53	ownership	ownership	NOUN
gujaf-117	219	54	structure	structure	NOUN
gujaf-117	219	55	certainly	certainly	ADV
gujaf-117	219	56	significantly	significantly	ADV
gujaf-117	219	57	improve	improve	VERB
gujaf-117	219	58	affects	affect	VERB
gujaf-117	219	59	earning	earn	VERB
gujaf-117	219	60	per	per	ADP
gujaf-117	219	61	share	share	NOUN
gujaf-117	219	62	of	of	ADP
gujaf-117	219	63	quoted	quote	VERB
gujaf-117	219	64	mortgage	mortgage	NOUN
gujaf-117	219	65	banks	bank	NOUN
gujaf-117	219	66	in	in	ADP
gujaf-117	219	67	nigeria	nigeria	PROPN
gujaf-117	219	68	;	;	PUNCT
gujaf-117	219	69	(	(	PUNCT
gujaf-117	219	70	ii	ii	X
gujaf-117	219	71	)	)	PUNCT
gujaf-117	219	72	regulators	regulator	NOUN
gujaf-117	219	73	of	of	ADP
gujaf-117	219	74	mortgage	mortgage	NOUN
gujaf-117	219	75	banks	bank	NOUN
gujaf-117	219	76	in	in	ADP
gujaf-117	219	77	nigeria	nigeria	PROPN
gujaf-117	219	78	should	should	AUX
gujaf-117	219	79	enforce	enforce	VERB
gujaf-117	219	80	management	management	NOUN
gujaf-117	219	81	of	of	ADP
gujaf-117	219	82	both	both	CCONJ
gujaf-117	219	83	private	private	ADJ
gujaf-117	219	84	and	and	CCONJ
gujaf-117	219	85	government	government	NOUN
gujaf-117	219	86	institutions	institution	NOUN
gujaf-117	219	87	mortgage	mortgage	VERB
gujaf-117	219	88	to	to	PART
gujaf-117	219	89	embrace	embrace	VERB
gujaf-117	219	90	significant	significant	ADJ
gujaf-117	219	91	shareholding	shareholding	NOUN
gujaf-117	219	92	,	,	PUNCT
gujaf-117	219	93	government	government	NOUN
gujaf-117	219	94	holding	holding	NOUN
gujaf-117	219	95	,	,	PUNCT
gujaf-117	219	96	and	and	CCONJ
gujaf-117	219	97	minority	minority	NOUN
gujaf-117	219	98	holding	hold	VERB
gujaf-117	219	99	in	in	ADP
gujaf-117	219	100	their	their	PRON
gujaf-117	219	101	ownership	ownership	NOUN
gujaf-117	219	102	structure	structure	NOUN
gujaf-117	219	103	so	so	SCONJ
gujaf-117	219	104	as	as	SCONJ
gujaf-117	219	105	to	to	PART
gujaf-117	219	106	boost	boost	VERB
gujaf-117	219	107	and	and	CCONJ
gujaf-117	219	108	achieve	achieve	VERB
gujaf-117	219	109	targeted	target	VERB
gujaf-117	219	110	net	net	ADJ
gujaf-117	219	111	profit	profit	NOUN
gujaf-117	219	112	margin	margin	NOUN
gujaf-117	219	113	in	in	ADP
gujaf-117	219	114	the	the	DET
gujaf-117	219	115	nigerian	nigerian	ADJ
gujaf-117	219	116	mortgage	mortgage	NOUN
gujaf-117	219	117	banking	banking	NOUN
gujaf-117	219	118	industry	industry	NOUN
gujaf-117	219	119	;	;	PUNCT
gujaf-117	219	120	and	and	CCONJ
gujaf-117	219	121	(	(	PUNCT
gujaf-117	219	122	iii	iii	X
gujaf-117	219	123	)	)	PUNCT
gujaf-117	219	124	government	government	NOUN
gujaf-117	219	125	should	should	AUX
gujaf-117	219	126	inculcate	inculcate	VERB
gujaf-117	219	127	the	the	DET
gujaf-117	219	128	habit	habit	NOUN
gujaf-117	219	129	of	of	ADP
gujaf-117	219	130	private	private	ADJ
gujaf-117	219	131	and	and	CCONJ
gujaf-117	219	132	government	government	NOUN
gujaf-117	219	133	shareholding	shareholding	NOUN
gujaf-117	219	134	in	in	ADP
gujaf-117	219	135	the	the	DET
gujaf-117	219	136	drive	drive	NOUN
gujaf-117	219	137	of	of	ADP
gujaf-117	219	138	ownership	ownership	NOUN
gujaf-117	219	139	structure	structure	NOUN
gujaf-117	219	140	of	of	ADP
gujaf-117	219	141	mortgage	mortgage	NOUN
gujaf-117	219	142	in	in	ADP
gujaf-117	219	143	nigeria	nigeria	PROPN
gujaf-117	219	144	which	which	PRON
gujaf-117	219	145	in	in	ADP
gujaf-117	219	146	turn	turn	NOUN
gujaf-117	219	147	increase	increase	VERB
gujaf-117	219	148	mortgage	mortgage	NOUN
gujaf-117	219	149	bank	bank	NOUN
gujaf-117	219	150	size	size	NOUN
gujaf-117	219	151	in	in	ADP
gujaf-117	219	152	nigeria	nigeria	PROPN
gujaf-117	219	153	.	.	PUNCT
gujaf-117	220	1	references	reference	NOUN
gujaf-117	220	2	abdolreza	abdolreza	ADV
gujaf-117	220	3	,	,	PUNCT
gujaf-117	220	4	g.	g.	PROPN
gujaf-117	220	5	(	(	PUNCT
gujaf-117	220	6	2016	2016	NUM
gujaf-117	220	7	)	)	PUNCT
gujaf-117	220	8	.	.	PUNCT
gujaf-117	221	1	an	an	DET
gujaf-117	221	2	investigation	investigation	NOUN
gujaf-117	221	3	on	on	ADP
gujaf-117	221	4	the	the	DET
gujaf-117	221	5	relationship	relationship	NOUN
gujaf-117	221	6	between	between	ADP
gujaf-117	221	7	corporate	corporate	ADJ
gujaf-117	221	8	governance	governance	NOUN
gujaf-117	221	9	and	and	CCONJ
gujaf-117	221	10	growth	growth	NOUN
gujaf-117	221	11	strategy	strategy	NOUN
gujaf-117	221	12	with	with	ADP
gujaf-117	221	13	value	value	NOUN
gujaf-117	221	14	creation	creation	NOUN
gujaf-117	221	15	in	in	ADP
gujaf-117	221	16	tehran	tehran	PROPN
gujaf-117	221	17	stock	stock	PROPN
gujaf-117	221	18	exchange	exchange	PROPN
gujaf-117	221	19	(	(	PUNCT
gujaf-117	221	20	tse	tse	PROPN
gujaf-117	221	21	)	)	PUNCT
gujaf-117	221	22	.	.	PUNCT
gujaf-117	222	1	international	international	ADJ
gujaf-117	222	2	journal	journal	PROPN
gujaf-117	222	3	of	of	ADP
gujaf-117	222	4	accounting	accounting	NOUN
gujaf-117	222	5	and	and	CCONJ
gujaf-117	222	6	taxation	taxation	NOUN
gujaf-117	222	7	,	,	PUNCT
gujaf-117	222	8	4(2	4(2	NUM
gujaf-117	222	9	)	)	PUNCT
gujaf-117	222	10	,	,	PUNCT
gujaf-117	222	11	79	79	NUM
gujaf-117	222	12	-	-	SYM
gujaf-117	222	13	97	97	NUM
gujaf-117	222	14	african	african	PROPN
gujaf-117	222	15	development	development	PROPN
gujaf-117	222	16	bank	bank	PROPN
gujaf-117	222	17	report	report	NOUN
gujaf-117	222	18	(	(	PUNCT
gujaf-117	222	19	2021	2021	NUM
gujaf-117	222	20	)	)	PUNCT
gujaf-117	222	21	.	.	PUNCT
gujaf-117	223	1	african	african	PROPN
gujaf-117	223	2	development	development	PROPN
gujaf-117	223	3	bank	bank	PROPN
gujaf-117	223	4	report	report	NOUN
gujaf-117	223	5	(	(	PUNCT
gujaf-117	223	6	2021	2021	NUM
gujaf-117	223	7	)	)	PUNCT
gujaf-117	223	8	on	on	ADP
gujaf-117	223	9	mortgage	mortgage	NOUN
gujaf-117	223	10	banks	bank	NOUN
gujaf-117	223	11	https://www.afdb.org/en/documents-publications/annual-report	https://www.afdb.org/en/documents-publications/annual-report	NOUN
gujaf-117	223	12	aguilera	aguilera	PROPN
gujaf-117	223	13	,	,	PUNCT
gujaf-117	223	14	r.	r.	PROPN
gujaf-117	223	15	v.	v.	PROPN
gujaf-117	223	16	,	,	PUNCT
gujaf-117	223	17	judge	judge	NOUN
gujaf-117	223	18	,	,	PUNCT
gujaf-117	223	19	w.	w.	PROPN
gujaf-117	223	20	q.	q.	PROPN
gujaf-117	223	21	,	,	PUNCT
gujaf-117	223	22	&	&	CCONJ
gujaf-117	223	23	terjesen	terjesen	PROPN
gujaf-117	223	24	,	,	PUNCT
gujaf-117	223	25	s.	s.	PROPN
gujaf-117	223	26	a.	a.	PROPN
gujaf-117	223	27	(	(	PUNCT
gujaf-117	223	28	2018	2018	NUM
gujaf-117	223	29	)	)	PUNCT
gujaf-117	223	30	.	.	PUNCT
gujaf-117	224	1	corporate	corporate	ADJ
gujaf-117	224	2	governance	governance	NOUN
gujaf-117	224	3	deviance	deviance	NOUN
gujaf-117	224	4	.	.	PUNCT
gujaf-117	225	1	academy	academy	PROPN
gujaf-117	225	2	of	of	ADP
gujaf-117	225	3	management	management	PROPN
gujaf-117	225	4	review	review	PROPN
gujaf-117	225	5	,	,	PUNCT
gujaf-117	225	6	43(1	43(1	NOUN
gujaf-117	225	7	)	)	PUNCT
gujaf-117	225	8	,	,	PUNCT
gujaf-117	225	9	87–109	87–109	NUM
gujaf-117	225	10	.	.	PROPN
gujaf-117	225	11	asri	asri	PROPN
gujaf-117	225	12	,	,	PUNCT
gujaf-117	225	13	m.	m.	NOUN
gujaf-117	225	14	(	(	PUNCT
gujaf-117	225	15	2017	2017	NUM
gujaf-117	225	16	)	)	PUNCT
gujaf-117	225	17	.	.	PUNCT
gujaf-117	226	1	the	the	DET
gujaf-117	226	2	effect	effect	NOUN
gujaf-117	226	3	of	of	ADP
gujaf-117	226	4	ownership	ownership	NOUN
gujaf-117	226	5	structure	structure	NOUN
gujaf-117	226	6	on	on	ADP
gujaf-117	226	7	earning	earn	VERB
gujaf-117	226	8	quality	quality	NOUN
gujaf-117	226	9	(	(	PUNCT
gujaf-117	226	10	empirical	empirical	ADJ
gujaf-117	226	11	study	study	NOUN
gujaf-117	226	12	of	of	ADP
gujaf-117	226	13	manufacturing	manufacturing	NOUN
gujaf-117	226	14	companies	company	NOUN
gujaf-117	226	15	listed	list	VERB
gujaf-117	226	16	on	on	ADP
gujaf-117	226	17	indonesia	indonesia	PROPN
gujaf-117	226	18	stock	stock	PROPN
gujaf-117	226	19	exchange	exchange	PROPN
gujaf-117	226	20	)	)	PUNCT
gujaf-117	226	21	(	(	PUNCT
gujaf-117	226	22	june	june	PROPN
gujaf-117	226	23	27	27	NUM
gujaf-117	226	24	,	,	PUNCT
gujaf-117	226	25	2017	2017	NUM
gujaf-117	226	26	)	)	PUNCT
gujaf-117	226	27	.	.	PUNCT
gujaf-117	227	1	available	available	ADJ
gujaf-117	227	2	at	at	ADP
gujaf-117	227	3	ssrn	ssrn	PROPN
gujaf-117	227	4	:	:	PUNCT
gujaf-117	227	5	https://ssrn.com/abstract=2993110	https://ssrn.com/abstract=2993110	PROPN
gujaf-117	227	6	or	or	CCONJ
gujaf-117	227	7	http://dx.doi.org/10.2139/ssrn.2993110	http://dx.doi.org/10.2139/ssrn.2993110	PROPN
gujaf-117	227	8	dakhlallh	dakhlallh	NOUN
gujaf-117	227	9	,	,	PUNCT
gujaf-117	227	10	m.	m.	NOUN
gujaf-117	227	11	m.	m.	NOUN
gujaf-117	227	12	,	,	PUNCT
gujaf-117	227	13	rashid	rashid	PROPN
gujaf-117	227	14	,	,	PUNCT
gujaf-117	227	15	n.	n.	PROPN
gujaf-117	227	16	m.	m.	PROPN
gujaf-117	227	17	n.	n.	PROPN
gujaf-117	227	18	m.	m.	PROPN
gujaf-117	227	19	,	,	PUNCT
gujaf-117	227	20	abdullah	abdullah	PROPN
gujaf-117	227	21	,	,	PUNCT
gujaf-117	227	22	w.	w.	PROPN
gujaf-117	227	23	a.	a.	PROPN
gujaf-117	227	24	w.	w.	PROPN
gujaf-117	227	25	,	,	PUNCT
gujaf-117	227	26	&	&	CCONJ
gujaf-117	227	27	dakhlallh	dakhlallh	PROPN
gujaf-117	227	28	,	,	PUNCT
gujaf-117	227	29	a.	a.	NOUN
gujaf-117	227	30	m.	m.	NOUN
gujaf-117	227	31	(	(	PUNCT
gujaf-117	227	32	2019	2019	NUM
gujaf-117	227	33	)	)	PUNCT
gujaf-117	227	34	.	.	PUNCT
gujaf-117	228	1	the	the	DET
gujaf-117	228	2	effect	effect	NOUN
gujaf-117	228	3	of	of	ADP
gujaf-117	228	4	ownership	ownership	NOUN
gujaf-117	228	5	structure	structure	NOUN
gujaf-117	228	6	on	on	ADP
gujaf-117	228	7	firm	firm	ADJ
gujaf-117	228	8	performance	performance	NOUN
gujaf-117	228	9	among	among	ADP
gujaf-117	228	10	jordanian	jordanian	ADJ
gujaf-117	228	11	public	public	ADJ
gujaf-117	228	12	shareholders	shareholder	NOUN
gujaf-117	228	13	companies	company	NOUN
gujaf-117	228	14	:	:	PUNCT
gujaf-117	228	15	board	board	NOUN
gujaf-117	228	16	independence	independence	NOUN
gujaf-117	228	17	as	as	ADP
gujaf-117	228	18	a	a	DET
gujaf-117	228	19	moderating	moderate	VERB
gujaf-117	228	20	variable	variable	NOUN
gujaf-117	228	21	.	.	PUNCT
gujaf-117	229	1	international	international	ADJ
gujaf-117	229	2	journal	journal	PROPN
gujaf-117	229	3	of	of	ADP
gujaf-117	229	4	academic	academic	ADJ
gujaf-117	229	5	research	research	NOUN
gujaf-117	229	6	in	in	ADP
gujaf-117	229	7	progressive	progressive	ADJ
gujaf-117	229	8	education	education	NOUN
gujaf-117	229	9	and	and	CCONJ
gujaf-117	229	10	development	development	NOUN
gujaf-117	229	11	,	,	PUNCT
gujaf-117	229	12	8(3	8(3	NUM
gujaf-117	229	13	)	)	PUNCT
gujaf-117	229	14	,	,	PUNCT
gujaf-117	229	15	13–31	13–31	NUM
gujaf-117	229	16	enyia	enyia	NOUN
gujaf-117	229	17	,	,	PUNCT
gujaf-117	229	18	j.	j.	PROPN
gujaf-117	229	19	o.	o.	PROPN
gujaf-117	229	20	,	,	PUNCT
gujaf-117	229	21	&	&	CCONJ
gujaf-117	229	22	udungeri	udungeri	PROPN
gujaf-117	229	23	,	,	PUNCT
gujaf-117	229	24	k.	k.	PROPN
gujaf-117	229	25	(	(	PUNCT
gujaf-117	229	26	2018	2018	NUM
gujaf-117	229	27	)	)	PUNCT
gujaf-117	229	28	.	.	PUNCT
gujaf-117	230	1	the	the	DET
gujaf-117	230	2	use	use	NOUN
gujaf-117	230	3	of	of	ADP
gujaf-117	230	4	land	land	NOUN
gujaf-117	230	5	as	as	ADP
gujaf-117	230	6	collateral	collateral	ADJ
gujaf-117	230	7	security	security	NOUN
gujaf-117	230	8	for	for	ADP
gujaf-117	230	9	credit	credit	NOUN
gujaf-117	230	10	in	in	ADP
gujaf-117	230	11	nigeria	nigeria	PROPN
gujaf-117	230	12	:	:	PUNCT
gujaf-117	230	13	problems	problem	NOUN
gujaf-117	230	14	&	&	CCONJ
gujaf-117	230	15	challenges	challenge	NOUN
gujaf-117	230	16	.	.	PUNCT
gujaf-117	231	1	international	international	ADJ
gujaf-117	231	2	journal	journal	PROPN
gujaf-117	231	3	of	of	ADP
gujaf-117	231	4	managerial	managerial	ADJ
gujaf-117	231	5	studies	study	NOUN
gujaf-117	231	6	and	and	CCONJ
gujaf-117	231	7	research	research	NOUN
gujaf-117	231	8	(	(	PUNCT
gujaf-117	231	9	ijmsr	ijmsr	NOUN
gujaf-117	231	10	)	)	PUNCT
gujaf-117	231	11	,	,	PUNCT
gujaf-117	231	12	6(7	6(7	NUM
gujaf-117	231	13	)	)	PUNCT
gujaf-117	231	14	,	,	PUNCT
gujaf-117	231	15	44	44	NUM
gujaf-117	231	16	-	-	SYM
gujaf-117	231	17	56	56	NUM
gujaf-117	231	18	freeman	freeman	PROPN
gujaf-117	231	19	,	,	PUNCT
gujaf-117	231	20	r.e	r.e	PROPN
gujaf-117	231	21	.	.	PROPN
gujaf-117	231	22	(	(	PUNCT
gujaf-117	231	23	1984	1984	NUM
gujaf-117	231	24	)	)	PUNCT
gujaf-117	231	25	.	.	PUNCT
gujaf-117	232	1	strategic	strategic	ADJ
gujaf-117	232	2	management	management	NOUN
gujaf-117	232	3	:	:	PUNCT
gujaf-117	232	4	a	a	DET
gujaf-117	232	5	stakeholder	stakeholder	NOUN
gujaf-117	232	6	approach	approach	NOUN
gujaf-117	232	7	.	.	PUNCT
gujaf-117	233	1	boston	boston	PROPN
gujaf-117	233	2	:	:	PUNCT
gujaf-117	233	3	pitman	pitman	PROPN
gujaf-117	233	4	publishing	publishing	PROPN
gujaf-117	233	5	inc	inc	PROPN
gujaf-117	233	6	goodman	goodman	PROPN
gujaf-117	233	7	,	,	PUNCT
gujaf-117	233	8	l.	l.	PROPN
gujaf-117	233	9	,	,	PUNCT
gujaf-117	233	10	parrott	parrott	PROPN
gujaf-117	233	11	,	,	PUNCT
gujaf-117	233	12	j.	j.	PROPN
gujaf-117	233	13	,	,	PUNCT
gujaf-117	233	14	ryan	ryan	PROPN
gujaf-117	233	15	,	,	PUNCT
gujaf-117	233	16	b.	b.	PROPN
gujaf-117	233	17	,	,	PUNCT
gujaf-117	233	18	&	&	CCONJ
gujaf-117	233	19	zandi	zandi	PROPN
gujaf-117	233	20	,	,	PUNCT
gujaf-117	233	21	m.	m.	NOUN
gujaf-117	233	22	(	(	PUNCT
gujaf-117	233	23	2020	2020	NUM
gujaf-117	233	24	)	)	PUNCT
gujaf-117	233	25	.	.	PUNCT
gujaf-117	234	1	the	the	DET
gujaf-117	234	2	mortgage	mortgage	NOUN
gujaf-117	234	3	market	market	NOUN
gujaf-117	234	4	has	have	AUX
gujaf-117	234	5	caught	catch	VERB
gujaf-117	234	6	the	the	DET
gujaf-117	234	7	virus	virus	NOUN
gujaf-117	234	8	.	.	PUNCT
gujaf-117	235	1	https://www.urban.org/sites/default/files/publication/102225/the-mortgagemarket-has-caught-the-virus_0.pdf	https://www.urban.org/sites/default/files/publication/102225/the-mortgagemarket-has-caught-the-virus_0.pdf	PROPN
gujaf-117	235	2	hanan	hanan	PROPN
gujaf-117	235	3	,	,	PUNCT
gujaf-117	235	4	m.	m.	NOUN
gujaf-117	235	5	,	,	PUNCT
gujaf-117	235	6	xiaoyan	xiaoyan	ADJ
gujaf-117	235	7	,	,	PUNCT
gujaf-117	235	8	a.	a.	NOUN
gujaf-117	235	9	m.	m.	NOUN
gujaf-117	235	10	,	,	PUNCT
gujaf-117	235	11	&	&	CCONJ
gujaf-117	235	12	muhammad	muhammad	PROPN
gujaf-117	235	13	,	,	PUNCT
gujaf-117	235	14	z.	z.	PROPN
gujaf-117	235	15	a.	a.	PROPN
gujaf-117	235	16	(	(	PUNCT
gujaf-117	235	17	2016	2016	NUM
gujaf-117	235	18	)	)	PUNCT
gujaf-117	235	19	.	.	PUNCT
gujaf-117	236	1	the	the	DET
gujaf-117	236	2	impact	impact	NOUN
gujaf-117	236	3	of	of	ADP
gujaf-117	236	4	corporate	corporate	ADJ
gujaf-117	236	5	governance	governance	NOUN
gujaf-117	236	6	on	on	ADP
gujaf-117	236	7	chinese	chinese	ADJ
gujaf-117	236	8	firms	firm	NOUN
gujaf-117	236	9	performance	performance	NOUN
gujaf-117	236	10	:	:	PUNCT
gujaf-117	236	11	aboard	aboard	ADP
gujaf-117	236	12	structure	structure	NOUN
gujaf-117	236	13	perspective	perspective	NOUN
gujaf-117	236	14	.	.	PUNCT
gujaf-117	237	1	international	international	ADJ
gujaf-117	237	2	journal	journal	PROPN
gujaf-117	237	3	of	of	ADP
gujaf-117	237	4	managerial	managerial	ADJ
gujaf-117	237	5	studies	study	NOUN
gujaf-117	237	6	and	and	CCONJ
gujaf-117	237	7	research	research	NOUN
gujaf-117	237	8	,	,	PUNCT
gujaf-117	237	9	4(6	4(6	NUM
gujaf-117	237	10	)	)	PUNCT
gujaf-117	237	11	,	,	PUNCT
gujaf-117	237	12	1	1	NUM
gujaf-117	237	13	-	-	SYM
gujaf-117	237	14	8	8	NUM
gujaf-117	237	15	https://www.afdb.org/en/documents-publications/annual-report	https://www.afdb.org/en/documents-publications/annual-report	NOUN
gujaf-117	237	16	https://ssrn.com/abstract=2993110	https://ssrn.com/abstract=2993110	PROPN
gujaf-117	237	17	https://dx.doi.org/10.2139/ssrn.2993110	https://dx.doi.org/10.2139/ssrn.2993110	PROPN
gujaf-117	237	18	https://www.urban.org/sites/default/files/publication/102225/the-mortgage-market-has-caught-the-virus_0.pdf	https://www.urban.org/sites/default/files/publication/102225/the-mortgage-market-has-caught-the-virus_0.pdf	PROPN
gujaf-117	237	19	https://www.urban.org/sites/default/files/publication/102225/the-mortgage-market-has-caught-the-virus_0.pdf	https://www.urban.org/sites/default/files/publication/102225/the-mortgage-market-has-caught-the-virus_0.pdf	PROPN
gujaf-117	237	20	11	11	NUM
gujaf-117	237	21	jarbou	jarbou	NOUN
gujaf-117	237	22	,	,	PUNCT
gujaf-117	237	23	l.	l.	PROPN
gujaf-117	237	24	s.	s.	PROPN
gujaf-117	237	25	,	,	PUNCT
gujaf-117	237	26	abu	abu	PROPN
gujaf-117	237	27	-	-	PUNCT
gujaf-117	237	28	serdaneh	serdaneh	PROPN
gujaf-117	237	29	,	,	PUNCT
gujaf-117	237	30	j.	j.	PROPN
gujaf-117	237	31	,	,	PUNCT
gujaf-117	237	32	&	&	CCONJ
gujaf-117	237	33	latif	latif	PROPN
gujaf-117	237	34	mahd	mahd	PROPN
gujaf-117	237	35	,	,	PUNCT
gujaf-117	237	36	o.	o.	NOUN
gujaf-117	237	37	a.	a.	NOUN
gujaf-117	237	38	(	(	PUNCT
gujaf-117	237	39	2018	2018	NUM
gujaf-117	237	40	)	)	PUNCT
gujaf-117	237	41	.	.	PUNCT
gujaf-117	238	1	ownership	ownership	NOUN
gujaf-117	238	2	structure	structure	NOUN
gujaf-117	238	3	impact	impact	NOUN
gujaf-117	238	4	on	on	ADP
gujaf-117	238	5	jordanian	jordanian	ADJ
gujaf-117	238	6	banks	bank	NOUN
gujaf-117	238	7	’	’	PART
gujaf-117	238	8	financial	financial	ADJ
gujaf-117	238	9	performance	performance	NOUN
gujaf-117	238	10	.	.	PUNCT
gujaf-117	239	1	asian	asian	ADJ
gujaf-117	239	2	journal	journal	PROPN
gujaf-117	239	3	of	of	ADP
gujaf-117	239	4	accounting	accounting	PROPN
gujaf-117	239	5	&	&	CCONJ
gujaf-117	239	6	governance	governance	NOUN
gujaf-117	239	7	,	,	PUNCT
gujaf-117	239	8	9(2	9(2	NUM
gujaf-117	239	9	)	)	PUNCT
gujaf-117	239	10	,	,	PUNCT
gujaf-117	239	11	1–10	1–10	NOUN
gujaf-117	239	12	.	.	PUNCT
gujaf-117	240	1	kao	kao	PROPN
gujaf-117	240	2	,	,	PUNCT
gujaf-117	240	3	m.	m.	NOUN
gujaf-117	240	4	,	,	PUNCT
gujaf-117	240	5	hodgkinson	hodgkinson	PROPN
gujaf-117	240	6	,	,	PUNCT
gujaf-117	240	7	l.	l.	PROPN
gujaf-117	240	8	,	,	PUNCT
gujaf-117	240	9	&	&	CCONJ
gujaf-117	240	10	jaafar	jaafar	ADV
gujaf-117	240	11	,	,	PUNCT
gujaf-117	240	12	a.	a.	NOUN
gujaf-117	240	13	(	(	PUNCT
gujaf-117	240	14	2019	2019	NUM
gujaf-117	240	15	)	)	PUNCT
gujaf-117	240	16	.	.	PUNCT
gujaf-117	241	1	ownership	ownership	NOUN
gujaf-117	241	2	structure	structure	NOUN
gujaf-117	241	3	,	,	PUNCT
gujaf-117	241	4	board	board	NOUN
gujaf-117	241	5	of	of	ADP
gujaf-117	241	6	directors	director	NOUN
gujaf-117	241	7	and	and	CCONJ
gujaf-117	241	8	firm	firm	ADJ
gujaf-117	241	9	performance	performance	NOUN
gujaf-117	241	10	:	:	PUNCT
gujaf-117	241	11	evidence	evidence	NOUN
gujaf-117	241	12	from	from	ADP
gujaf-117	241	13	taiwan	taiwan	PROPN
gujaf-117	241	14	.	.	PUNCT
gujaf-117	242	1	corporate	corporate	ADJ
gujaf-117	242	2	governance	governance	NOUN
gujaf-117	242	3	,	,	PUNCT
gujaf-117	242	4	19(1	19(1	NUM
gujaf-117	242	5	)	)	PUNCT
gujaf-117	242	6	,	,	PUNCT
gujaf-117	242	7	189–216	189–216	NUM
gujaf-117	242	8	.	.	PUNCT
gujaf-117	243	1	kim	kim	PROPN
gujaf-117	243	2	,	,	PUNCT
gujaf-117	243	3	y.	y.	PROPN
gujaf-117	243	4	s.	s.	PROPN
gujaf-117	243	5	,	,	PUNCT
gujaf-117	243	6	laufer	laufer	NOUN
gujaf-117	243	7	,	,	PUNCT
gujaf-117	243	8	s.	s.	PROPN
gujaf-117	243	9	m.	m.	PROPN
gujaf-117	243	10	,	,	PUNCT
gujaf-117	243	11	pence	pence	PROPN
gujaf-117	243	12	,	,	PUNCT
gujaf-117	243	13	k.	k.	PROPN
gujaf-117	243	14	,	,	PUNCT
gujaf-117	243	15	stanton	stanton	PROPN
gujaf-117	243	16	,	,	PUNCT
gujaf-117	243	17	r.	r.	PROPN
gujaf-117	243	18	,	,	PUNCT
gujaf-117	243	19	&	&	CCONJ
gujaf-117	243	20	wallace	wallace	PROPN
gujaf-117	243	21	,	,	PUNCT
gujaf-117	243	22	n.	n.	NOUN
gujaf-117	243	23	(	(	PUNCT
gujaf-117	243	24	2018	2018	NUM
gujaf-117	243	25	)	)	PUNCT
gujaf-117	243	26	.	.	PUNCT
gujaf-117	244	1	liquidity	liquidity	NOUN
gujaf-117	244	2	crises	crisis	NOUN
gujaf-117	244	3	in	in	ADP
gujaf-117	244	4	the	the	DET
gujaf-117	244	5	mortgage	mortgage	NOUN
gujaf-117	244	6	market	market	NOUN
gujaf-117	244	7	.	.	PUNCT
gujaf-117	245	1	brookings	brookings	PROPN
gujaf-117	245	2	papers	paper	NOUN
gujaf-117	245	3	on	on	ADP
gujaf-117	245	4	economic	economic	ADJ
gujaf-117	245	5	activity	activity	NOUN
gujaf-117	245	6	,	,	PUNCT
gujaf-117	245	7	spring	spring	NOUN
gujaf-117	245	8	,	,	PUNCT
gujaf-117	245	9	347	347	NUM
gujaf-117	245	10	-	-	SYM
gujaf-117	245	11	428	428	NUM
gujaf-117	245	12	koehn	koehn	NOUN
gujaf-117	245	13	,	,	PUNCT
gujaf-117	245	14	m.	m.	NOUN
gujaf-117	245	15	,	,	PUNCT
gujaf-117	245	16	&	&	CCONJ
gujaf-117	245	17	santomero	santomero	NOUN
gujaf-117	245	18	,	,	PUNCT
gujaf-117	245	19	a.	a.	NOUN
gujaf-117	245	20	m.	m.	NOUN
gujaf-117	245	21	(	(	PUNCT
gujaf-117	245	22	2018	2018	NUM
gujaf-117	245	23	)	)	PUNCT
gujaf-117	245	24	.	.	PUNCT
gujaf-117	246	1	regulation	regulation	NOUN
gujaf-117	246	2	of	of	ADP
gujaf-117	246	3	bank	bank	NOUN
gujaf-117	246	4	capital	capital	NOUN
gujaf-117	246	5	and	and	CCONJ
gujaf-117	246	6	portfolio	portfolio	NOUN
gujaf-117	246	7	risk	risk	NOUN
gujaf-117	246	8	.	.	PUNCT
gujaf-117	247	1	the	the	DET
gujaf-117	247	2	journal	journal	PROPN
gujaf-117	247	3	of	of	ADP
gujaf-117	247	4	finance	finance	NOUN
gujaf-117	247	5	,	,	PUNCT
gujaf-117	247	6	35(5	35(5	NUM
gujaf-117	247	7	)	)	PUNCT
gujaf-117	247	8	,	,	PUNCT
gujaf-117	247	9	1235	1235	NUM
gujaf-117	247	10	-	-	SYM
gujaf-117	247	11	1244	1244	NUM
gujaf-117	247	12	loay	loay	NOUN
gujaf-117	247	13	,	,	PUNCT
gujaf-117	247	14	s.	s.	PROPN
gujaf-117	247	15	j.	j.	PROPN
gujaf-117	247	16	,	,	PUNCT
gujaf-117	247	17	jamal	jamal	PROPN
gujaf-117	247	18	,	,	PUNCT
gujaf-117	247	19	a.	a.	NOUN
gujaf-117	247	20	s.	s.	PROPN
gujaf-117	247	21	,	,	PUNCT
gujaf-117	247	22	&	&	CCONJ
gujaf-117	247	23	mah’d	mah’d	NOUN
gujaf-117	247	24	,	,	PUNCT
gujaf-117	247	25	o.	o.	NOUN
gujaf-117	247	26	(	(	PUNCT
gujaf-117	247	27	2018	2018	NUM
gujaf-117	247	28	)	)	PUNCT
gujaf-117	247	29	.	.	PUNCT
gujaf-117	248	1	ownership	ownership	NOUN
gujaf-117	248	2	structure	structure	NOUN
gujaf-117	248	3	impact	impact	NOUN
gujaf-117	248	4	on	on	ADP
gujaf-117	248	5	jordanian	jordanian	ADJ
gujaf-117	248	6	banks	bank	NOUN
gujaf-117	248	7	'	'	PART
gujaf-117	248	8	financial	financial	ADJ
gujaf-117	248	9	performance	performance	NOUN
gujaf-117	248	10	.	.	PUNCT
gujaf-117	249	1	https://www.semanticscholar.org/paper/ownershipstructure-impact-on-jordanian-banks'-loayjamal/77c578fec2e5f6bc7a760d6ca4c291f9db29579b#citing-papers	https://www.semanticscholar.org/paper/ownershipstructure-impact-on-jordanian-banks'-loayjamal/77c578fec2e5f6bc7a760d6ca4c291f9db29579b#citing-paper	NOUN
gujaf-117	249	2	mang’unyi	mang’unyi	PROPN
gujaf-117	249	3	,	,	PUNCT
gujaf-117	249	4	e.	e.	PROPN
gujaf-117	249	5	e.	e.	PROPN
gujaf-117	249	6	(	(	PUNCT
gujaf-117	249	7	2011	2011	NUM
gujaf-117	249	8	)	)	PUNCT
gujaf-117	249	9	.	.	PUNCT
gujaf-117	250	1	ownership	ownership	NOUN
gujaf-117	250	2	structure	structure	NOUN
gujaf-117	250	3	and	and	CCONJ
gujaf-117	250	4	corporate	corporate	ADJ
gujaf-117	250	5	governance	governance	NOUN
gujaf-117	250	6	and	and	CCONJ
gujaf-117	250	7	its	its	PRON
gujaf-117	250	8	effects	effect	NOUN
gujaf-117	250	9	on	on	ADP
gujaf-117	250	10	performance	performance	NOUN
gujaf-117	250	11	:	:	PUNCT
gujaf-117	250	12	a	a	DET
gujaf-117	250	13	case	case	NOUN
gujaf-117	250	14	of	of	ADP
gujaf-117	250	15	selected	select	VERB
gujaf-117	250	16	banks	bank	NOUN
gujaf-117	250	17	in	in	ADP
gujaf-117	250	18	kenya	kenya	PROPN
gujaf-117	250	19	.	.	PUNCT
gujaf-117	251	1	international	international	ADJ
gujaf-117	251	2	journal	journal	PROPN
gujaf-117	251	3	of	of	ADP
gujaf-117	251	4	business	business	PROPN
gujaf-117	251	5	administration	administration	PROPN
gujaf-117	251	6	,	,	PUNCT
gujaf-117	251	7	2(3	2(3	NUM
gujaf-117	251	8	)	)	PUNCT
gujaf-117	251	9	,	,	PUNCT
gujaf-117	251	10	2–18	2–18	ADJ
gujaf-117	251	11	.	.	PUNCT
gujaf-117	251	12	maswadeh	maswadeh	NOUN
gujaf-117	251	13	,	,	PUNCT
gujaf-117	251	14	s.	s.	PROPN
gujaf-117	251	15	(	(	PUNCT
gujaf-117	251	16	2018	2018	NUM
gujaf-117	251	17	)	)	PUNCT
gujaf-117	251	18	.	.	PUNCT
gujaf-117	252	1	the	the	DET
gujaf-117	252	2	effect	effect	NOUN
gujaf-117	252	3	of	of	ADP
gujaf-117	252	4	the	the	DET
gujaf-117	252	5	ownership	ownership	NOUN
gujaf-117	252	6	structure	structure	NOUN
gujaf-117	252	7	on	on	ADP
gujaf-117	252	8	earnings	earning	NOUN
gujaf-117	252	9	management	management	NOUN
gujaf-117	252	10	practices	practice	NOUN
gujaf-117	252	11	.	.	PUNCT
gujaf-117	253	1	investment	investment	NOUN
gujaf-117	253	2	management	management	NOUN
gujaf-117	253	3	and	and	CCONJ
gujaf-117	253	4	financial	financial	ADJ
gujaf-117	253	5	innovations	innovation	NOUN
gujaf-117	253	6	,	,	PUNCT
gujaf-117	253	7	15(4	15(4	NUM
gujaf-117	253	8	)	)	PUNCT
gujaf-117	253	9	,	,	PUNCT
gujaf-117	253	10	48	48	NUM
gujaf-117	253	11	-	-	SYM
gujaf-117	253	12	60	60	NUM
gujaf-117	253	13	mortgage	mortgage	NOUN
gujaf-117	253	14	metrics	metric	NOUN
gujaf-117	253	15	report	report	NOUN
gujaf-117	253	16	(	(	PUNCT
gujaf-117	253	17	2021	2021	NUM
gujaf-117	253	18	)	)	PUNCT
gujaf-117	253	19	.	.	PUNCT
gujaf-117	254	1	global	global	ADJ
gujaf-117	254	2	mortgage	mortgage	NOUN
gujaf-117	254	3	report	report	NOUN
gujaf-117	254	4	across	across	ADP
gujaf-117	254	5	countries	country	NOUN
gujaf-117	254	6	.	.	PUNCT
gujaf-117	255	1	annual	annual	ADJ
gujaf-117	255	2	publication	publication	NOUN
gujaf-117	255	3	on	on	ADP
gujaf-117	255	4	mortgage	mortgage	NOUN
gujaf-117	255	5	industry	industry	NOUN
gujaf-117	255	6	.	.	PUNCT
gujaf-117	256	1	muthoni	muthoni	PROPN
gujaf-117	256	2	,	,	PUNCT
gujaf-117	256	3	g.	g.	PROPN
gujaf-117	256	4	g.	g.	PROPN
gujaf-117	256	5	,	,	PUNCT
gujaf-117	256	6	&	&	CCONJ
gujaf-117	256	7	nasieku	nasieku	PROPN
gujaf-117	256	8	,	,	PUNCT
gujaf-117	256	9	t.	t.	NOUN
gujaf-117	256	10	m.	m.	NOUN
gujaf-117	256	11	(	(	PUNCT
gujaf-117	256	12	2018	2018	NUM
gujaf-117	256	13	)	)	PUNCT
gujaf-117	256	14	.	.	PUNCT
gujaf-117	257	1	ownership	ownership	NOUN
gujaf-117	257	2	identity	identity	NOUN
gujaf-117	257	3	and	and	CCONJ
gujaf-117	257	4	capital	capital	NOUN
gujaf-117	257	5	structure	structure	NOUN
gujaf-117	257	6	:	:	PUNCT
gujaf-117	257	7	a	a	DET
gujaf-117	257	8	panel	panel	NOUN
gujaf-117	257	9	analysis	analysis	NOUN
gujaf-117	257	10	for	for	ADP
gujaf-117	257	11	quoted	quote	VERB
gujaf-117	257	12	firms	firm	NOUN
gujaf-117	257	13	in	in	ADP
gujaf-117	257	14	kenya	kenya	PROPN
gujaf-117	257	15	.	.	PUNCT
gujaf-117	258	1	advances	advance	NOUN
gujaf-117	258	2	in	in	ADP
gujaf-117	258	3	social	social	ADJ
gujaf-117	258	4	sciences	sciences	PROPN
gujaf-117	258	5	research	research	NOUN
gujaf-117	258	6	journal	journal	NOUN
gujaf-117	258	7	,	,	PUNCT
gujaf-117	258	8	5(10	5(10	NUM
gujaf-117	258	9	)	)	PUNCT
gujaf-117	258	10	302	302	NUM
gujaf-117	258	11	-	-	SYM
gujaf-117	258	12	309	309	NUM
gujaf-117	258	13	.	.	PUNCT
gujaf-117	259	1	ng’ang’a	ng’ang’a	NOUN
gujaf-117	259	2	,	,	PUNCT
gujaf-117	259	3	p.	p.	PROPN
gujaf-117	259	4	n.	n.	NOUN
gujaf-117	259	5	(	(	PUNCT
gujaf-117	259	6	2017	2017	NUM
gujaf-117	259	7	)	)	PUNCT
gujaf-117	259	8	.	.	PUNCT
gujaf-117	260	1	effect	effect	NOUN
gujaf-117	260	2	of	of	ADP
gujaf-117	260	3	ownership	ownership	NOUN
gujaf-117	260	4	structure	structure	NOUN
gujaf-117	260	5	on	on	ADP
gujaf-117	260	6	the	the	DET
gujaf-117	260	7	financial	financial	ADJ
gujaf-117	260	8	performance	performance	NOUN
gujaf-117	260	9	of	of	ADP
gujaf-117	260	10	companies	company	NOUN
gujaf-117	260	11	listed	list	VERB
gujaf-117	260	12	at	at	ADP
gujaf-117	260	13	the	the	DET
gujaf-117	260	14	nairobi	nairobi	PROPN
gujaf-117	260	15	securities	securities	PROPN
gujaf-117	260	16	exchange	exchange	PROPN
gujaf-117	260	17	in	in	ADP
gujaf-117	260	18	kenya	kenya	PROPN
gujaf-117	260	19	.	.	PUNCT
gujaf-117	261	1	ph.d	ph.d	PROPN
gujaf-117	261	2	.	.	PUNCT
gujaf-117	262	1	thesis	thesis	NOUN
gujaf-117	262	2	published	publish	VERB
gujaf-117	262	3	in	in	ADP
gujaf-117	262	4	jomo	jomo	PROPN
gujaf-117	262	5	kenyatta	kenyatta	PROPN
gujaf-117	262	6	university	university	PROPN
gujaf-117	262	7	of	of	ADP
gujaf-117	262	8	technology	technology	NOUN
gujaf-117	262	9	and	and	CCONJ
gujaf-117	262	10	agriculture	agriculture	NOUN
gujaf-117	262	11	.	.	PUNCT
gujaf-117	263	1	oluba	oluba	PROPN
gujaf-117	263	2	,	,	PUNCT
gujaf-117	263	3	b.	b.	PROPN
gujaf-117	263	4	c.	c.	PROPN
gujaf-117	263	5	(	(	PUNCT
gujaf-117	263	6	2020	2020	NUM
gujaf-117	263	7	)	)	PUNCT
gujaf-117	263	8	.	.	PUNCT
gujaf-117	264	1	mortgage	mortgage	NOUN
gujaf-117	264	2	services	service	NOUN
gujaf-117	264	3	in	in	ADP
gujaf-117	264	4	nigeria	nigeria	PROPN
gujaf-117	264	5	and	and	CCONJ
gujaf-117	264	6	the	the	DET
gujaf-117	264	7	challenges	challenge	NOUN
gujaf-117	264	8	with	with	ADP
gujaf-117	264	9	collateralization	collateralization	NOUN
gujaf-117	264	10	.	.	PUNCT
gujaf-117	265	1	file:///c:/users	file:///c:/user	NOUN
gujaf-117	265	2	/	/	SYM
gujaf-117	265	3	user	user	NOUN
gujaf-117	265	4	/	/	SYM
gujaf-117	265	5	downloads	download	NOUN
gujaf-117	265	6	/	/	SYM
gujaf-117	265	7	mortgageservicesinnigeriaandthech	mortgageservicesinnigeriaandthech	NOUN
gujaf-117	265	8	allengeswithcollateralization.pdf	allengeswithcollateralization.pdf	PROPN
gujaf-117	265	9	oyerinde	oyerinde	VERB
gujaf-117	265	10	,	,	PUNCT
gujaf-117	265	11	a.	a.	NOUN
gujaf-117	265	12	a.	a.	NOUN
gujaf-117	265	13	(	(	PUNCT
gujaf-117	265	14	2014	2014	NUM
gujaf-117	265	15	)	)	PUNCT
gujaf-117	265	16	.	.	PUNCT
gujaf-117	266	1	corporate	corporate	ADJ
gujaf-117	266	2	governance	governance	NOUN
gujaf-117	266	3	and	and	CCONJ
gujaf-117	266	4	bank	bank	NOUN
gujaf-117	266	5	performance	performance	NOUN
gujaf-117	266	6	in	in	ADP
gujaf-117	266	7	nigeria	nigeria	PROPN
gujaf-117	266	8	:	:	PUNCT
gujaf-117	266	9	further	further	ADJ
gujaf-117	266	10	evidence	evidence	NOUN
gujaf-117	266	11	from	from	ADP
gujaf-117	266	12	nigeria	nigeria	PROPN
gujaf-117	266	13	.	.	PUNCT
gujaf-117	267	1	international	international	ADJ
gujaf-117	267	2	journal	journal	PROPN
gujaf-117	267	3	of	of	ADP
gujaf-117	267	4	business	business	NOUN
gujaf-117	267	5	and	and	CCONJ
gujaf-117	267	6	management	management	NOUN
gujaf-117	267	7	,	,	PUNCT
gujaf-117	267	8	9(8	9(8	NUM
gujaf-117	267	9	)	)	PUNCT
gujaf-117	267	10	,	,	PUNCT
gujaf-117	267	11	133	133	NUM
gujaf-117	267	12	-	-	SYM
gujaf-117	267	13	139	139	NUM
gujaf-117	267	14	rashid	rashid	NOUN
gujaf-117	267	15	,	,	PUNCT
gujaf-117	267	16	m.	m.	NOUN
gujaf-117	267	17	m.	m.	NOUN
gujaf-117	267	18	(	(	PUNCT
gujaf-117	267	19	2020	2020	NUM
gujaf-117	267	20	)	)	PUNCT
gujaf-117	267	21	.	.	PUNCT
gujaf-117	268	1	ownership	ownership	NOUN
gujaf-117	268	2	structure	structure	NOUN
gujaf-117	268	3	and	and	CCONJ
gujaf-117	268	4	firm	firm	ADJ
gujaf-117	268	5	performance	performance	NOUN
gujaf-117	268	6	:	:	PUNCT
gujaf-117	268	7	the	the	DET
gujaf-117	268	8	mediating	mediate	VERB
gujaf-117	268	9	role	role	NOUN
gujaf-117	268	10	of	of	ADP
gujaf-117	268	11	board	board	NOUN
gujaf-117	268	12	characteristics	characteristic	NOUN
gujaf-117	268	13	.	.	PUNCT
gujaf-117	269	1	corporate	corporate	ADJ
gujaf-117	269	2	governance	governance	NOUN
gujaf-117	269	3	,	,	PUNCT
gujaf-117	269	4	20(4	20(4	NOUN
gujaf-117	269	5	)	)	PUNCT
gujaf-117	269	6	,	,	PUNCT
gujaf-117	269	7	719–737	719–737	NUM
gujaf-117	269	8	san	san	PROPN
gujaf-117	269	9	martin	martin	PROPN
gujaf-117	269	10	reyna	reyna	PROPN
gujaf-117	269	11	,	,	PUNCT
gujaf-117	269	12	j.	j.	PROPN
gujaf-117	269	13	m.	m.	PROPN
gujaf-117	269	14	(	(	PUNCT
gujaf-117	269	15	2018	2018	NUM
gujaf-117	269	16	)	)	PUNCT
gujaf-117	269	17	.	.	PUNCT
gujaf-117	270	1	the	the	DET
gujaf-117	270	2	effect	effect	NOUN
gujaf-117	270	3	of	of	ADP
gujaf-117	270	4	ownership	ownership	NOUN
gujaf-117	270	5	composition	composition	NOUN
gujaf-117	270	6	on	on	ADP
gujaf-117	270	7	earnings	earning	NOUN
gujaf-117	270	8	management	management	NOUN
gujaf-117	270	9	:	:	PUNCT
gujaf-117	270	10	evidence	evidence	NOUN
gujaf-117	270	11	for	for	ADP
gujaf-117	270	12	the	the	DET
gujaf-117	270	13	mexican	mexican	ADJ
gujaf-117	270	14	stock	stock	PROPN
gujaf-117	270	15	exchange	exchange	PROPN
gujaf-117	270	16	.	.	PUNCT
gujaf-117	271	1	journal	journal	PROPN
gujaf-117	271	2	of	of	ADP
gujaf-117	271	3	economics	economic	NOUN
gujaf-117	271	4	,	,	PUNCT
gujaf-117	271	5	finance	finance	NOUN
gujaf-117	271	6	and	and	CCONJ
gujaf-117	271	7	administrative	administrative	ADJ
gujaf-117	271	8	science	science	NOUN
gujaf-117	271	9	,	,	PUNCT
gujaf-117	271	10	23(46	23(46	PROPN
gujaf-117	271	11	)	)	PUNCT
gujaf-117	271	12	,	,	PUNCT
gujaf-117	271	13	289	289	NUM
gujaf-117	271	14	-	-	SYM
gujaf-117	271	15	305	305	NUM
gujaf-117	271	16	saona	saona	NOUN
gujaf-117	271	17	,	,	PUNCT
gujaf-117	271	18	p.	p.	PROPN
gujaf-117	271	19	,	,	PUNCT
gujaf-117	271	20	muro	muro	PROPN
gujaf-117	271	21	,	,	PUNCT
gujaf-117	271	22	l.	l.	PROPN
gujaf-117	271	23	,	,	PUNCT
gujaf-117	271	24	san	san	PROPN
gujaf-117	271	25	martín	martín	NOUN
gujaf-117	271	26	,	,	PUNCT
gujaf-117	271	27	p.	p.	PROPN
gujaf-117	271	28	,	,	PUNCT
gujaf-117	271	29	&	&	CCONJ
gujaf-117	271	30	carlos	carlos	PROPN
gujaf-117	271	31	c.	c.	PROPN
gujaf-117	271	32	(	(	PUNCT
gujaf-117	271	33	2020	2020	NUM
gujaf-117	271	34	)	)	PUNCT
gujaf-117	271	35	ibero	ibero	NOUN
gujaf-117	271	36	-	-	PUNCT
gujaf-117	271	37	american	american	ADJ
gujaf-117	271	38	corporate	corporate	ADJ
gujaf-117	271	39	ownership	ownership	NOUN
gujaf-117	271	40	and	and	CCONJ
gujaf-117	271	41	boards	board	NOUN
gujaf-117	271	42	of	of	ADP
gujaf-117	271	43	directors	director	NOUN
gujaf-117	271	44	:	:	PUNCT
gujaf-117	271	45	implementation	implementation	NOUN
gujaf-117	271	46	and	and	CCONJ
gujaf-117	271	47	impact	impact	NOUN
gujaf-117	271	48	on	on	ADP
gujaf-117	271	49	firm	firm	ADJ
gujaf-117	271	50	value	value	NOUN
gujaf-117	271	51	in	in	ADP
gujaf-117	271	52	chile	chile	PROPN
gujaf-117	271	53	and	and	CCONJ
gujaf-117	271	54	spain	spain	PROPN
gujaf-117	271	55	.	.	PUNCT
gujaf-117	272	1	economic	economic	ADJ
gujaf-117	272	2	research	research	NOUN
gujaf-117	272	3	-	-	PUNCT
gujaf-117	272	4	ekonomska	ekonomska	ADJ
gujaf-117	272	5	istraživanja	istraživanja	NOUN
gujaf-117	272	6	,	,	PUNCT
gujaf-117	272	7	33(1	33(1	NUM
gujaf-117	272	8	)	)	PUNCT
gujaf-117	272	9	,	,	PUNCT
gujaf-117	272	10	2138	2138	NUM
gujaf-117	272	11	-	-	SYM
gujaf-117	272	12	2170	2170	NUM
gujaf-117	272	13	usunobun	usunobun	NOUN
gujaf-117	272	14	,	,	PUNCT
gujaf-117	272	15	h.	h.	PROPN
gujaf-117	272	16	o.	o.	PROPN
gujaf-117	272	17	,	,	PUNCT
gujaf-117	272	18	&	&	CCONJ
gujaf-117	272	19	omoghosa	omoghosa	PROPN
gujaf-117	272	20	,	,	PUNCT
gujaf-117	272	21	j.	j.	PROPN
gujaf-117	272	22	a.	a.	PROPN
gujaf-117	272	23	(	(	PUNCT
gujaf-117	272	24	2019	2019	NUM
gujaf-117	272	25	)	)	PUNCT
gujaf-117	272	26	.	.	PUNCT
gujaf-117	273	1	mortgage	mortgage	NOUN
gujaf-117	273	2	finance	finance	NOUN
gujaf-117	273	3	institution	institution	NOUN
gujaf-117	273	4	and	and	CCONJ
gujaf-117	273	5	the	the	DET
gujaf-117	273	6	impact	impact	NOUN
gujaf-117	273	7	on	on	ADP
gujaf-117	273	8	the	the	DET
gujaf-117	273	9	nigerianeconomy.users/user/downloads/mortgagefinanceinstitutionan	nigerianeconomy.users/user/downloads/mortgagefinanceinstitutionan	PROPN
gujaf-117	273	10	dtheimpactonthenigerianeconomy%20(2).pdf	dtheimpactonthenigerianeconomy%20(2).pdf	PROPN
gujaf-117	273	11	file:///c:/users	file:///c:/users	PROPN
gujaf-117	273	12	/	/	SYM
gujaf-117	273	13	user	user	NOUN
gujaf-117	273	14	/	/	SYM
gujaf-117	273	15	downloads	download	NOUN
gujaf-117	273	16	/	/	SYM
gujaf-117	273	17	mortgageservicesinnigeriaandthechallengeswithcollateralization.pdf	mortgageservicesinnigeriaandthechallengeswithcollateralization.pdf	X
gujaf-117	273	18	file:///c:/users	file:///c:/user	NOUN
gujaf-117	273	19	/	/	SYM
gujaf-117	273	20	user	user	NOUN
gujaf-117	273	21	/	/	SYM
gujaf-117	273	22	downloads	download	NOUN
gujaf-117	273	23	/	/	SYM
gujaf-117	273	24	mortgageservicesinnigeriaandthechallengeswithcollateralization.pdf	mortgageservicesinnigeriaandthechallengeswithcollateralization.pdf	X
gujaf-117	273	25	https://www.emerald.com/insight/search?q=juan%20manuel%20san%20martin%20reyna	https://www.emerald.com/insight/search?q=juan%20manuel%20san%20martin%20reyna	PROPN
gujaf-117	273	26	https://www.emerald.com/insight/publication/issn/2218-0648	https://www.emerald.com/insight/publication/issn/2218-0648	PROPN
gujaf-117	273	27	https://www.emerald.com/insight/publication/issn/2218-0648	https://www.emerald.com/insight/publication/issn/2218-0648	PROPN
gujaf-117	273	28	12	12	NUM