id	sid	tid	token	lemma	pos
gujaf-146	1	1	i	i	PRON
gujaf-146	1	2	gusau	gusau	PROPN
gujaf-146	1	3	journal	journal	NOUN
gujaf-146	1	4	of	of	ADP
gujaf-146	1	5	accounting	accounting	NOUN
gujaf-146	1	6	and	and	CCONJ
gujaf-146	1	7	finance	finance	NOUN
gujaf-146	1	8	(	(	PUNCT
gujaf-146	1	9	gujaf	gujaf	NOUN
gujaf-146	1	10	)	)	PUNCT
gujaf-146	1	11	vol	vol	NOUN
gujaf-146	1	12	.	.	NOUN
gujaf-146	1	13	3	3	NUM
gujaf-146	1	14	issue	issue	NOUN
gujaf-146	1	15	2	2	NUM
gujaf-146	1	16	,	,	PUNCT
gujaf-146	1	17	april	april	PROPN
gujaf-146	1	18	,	,	PUNCT
gujaf-146	1	19	2022	2022	NUM
gujaf-146	1	20	issn	issn	NOUN
gujaf-146	1	21	:	:	PUNCT
gujaf-146	1	22	2756	2756	NUM
gujaf-146	1	23	-	-	PUNCT
gujaf-146	1	24	665x	665x	NOUN
gujaf-146	1	25	a	a	DET
gujaf-146	1	26	publication	publication	NOUN
gujaf-146	1	27	of	of	ADP
gujaf-146	1	28	department	department	NOUN
gujaf-146	1	29	of	of	ADP
gujaf-146	1	30	accounting	accounting	NOUN
gujaf-146	1	31	and	and	CCONJ
gujaf-146	1	32	finance	finance	NOUN
gujaf-146	1	33	,	,	PUNCT
gujaf-146	1	34	faculty	faculty	NOUN
gujaf-146	1	35	of	of	ADP
gujaf-146	1	36	management	management	NOUN
gujaf-146	1	37	and	and	CCONJ
gujaf-146	1	38	social	social	ADJ
gujaf-146	1	39	sciences	science	NOUN
gujaf-146	1	40	,	,	PUNCT
gujaf-146	1	41	federal	federal	ADJ
gujaf-146	1	42	university	university	NOUN
gujaf-146	1	43	gusau	gusau	NOUN
gujaf-146	1	44	,	,	PUNCT
gujaf-146	1	45	zamfara	zamfara	PROPN
gujaf-146	1	46	state	state	PROPN
gujaf-146	1	47	-nigeria	-nigeria	PROPN
gujaf-146	1	48	1	1	NUM
gujaf-146	1	49	tax	tax	NOUN
gujaf-146	1	50	aggressiveness	aggressiveness	NOUN
gujaf-146	1	51	and	and	CCONJ
gujaf-146	1	52	financial	financial	ADJ
gujaf-146	1	53	performance	performance	NOUN
gujaf-146	1	54	of	of	ADP
gujaf-146	1	55	listed	list	VERB
gujaf-146	1	56	industrial	industrial	ADJ
gujaf-146	1	57	goods	good	NOUN
gujaf-146	1	58	firms	firm	NOUN
gujaf-146	1	59	in	in	ADP
gujaf-146	1	60	nigeria	nigeria	PROPN
gujaf-146	1	61	ibilola	ibilola	PROPN
gujaf-146	2	1	olaniun	olaniun	NOUN
gujaf-146	2	2	distance	distance	NOUN
gujaf-146	2	3	learning	learn	VERB
gujaf-146	2	4	centre	centre	NOUN
gujaf-146	2	5	ahmadu	ahmadu	PROPN
gujaf-146	2	6	bello	bello	PROPN
gujaf-146	2	7	university	university	NOUN
gujaf-146	2	8	,	,	PUNCT
gujaf-146	2	9	zaria	zaria	PROPN
gujaf-146	2	10	nigeria	nigeria	PROPN
gujaf-146	2	11	+2348069692690	+2348069692690	NUM
gujaf-146	2	12	,	,	PUNCT
gujaf-146	2	13	ibilola.olaniun@gmail.com	ibilola.olaniun@gmail.com	X
gujaf-146	2	14	nurudeen	nurudeen	NOUN
gujaf-146	2	15	jimoh	jimoh	ADJ
gujaf-146	2	16	phd	phd	NOUN
gujaf-146	2	17	department	department	PROPN
gujaf-146	2	18	of	of	ADP
gujaf-146	2	19	business	business	PROPN
gujaf-146	2	20	administration	administration	PROPN
gujaf-146	2	21	kaduna	kaduna	PROPN
gujaf-146	2	22	state	state	PROPN
gujaf-146	2	23	university	university	PROPN
gujaf-146	2	24	,	,	PUNCT
gujaf-146	2	25	kaduna	kaduna	PROPN
gujaf-146	2	26	-	-	PUNCT
gujaf-146	2	27	nigeria	nigeria	PROPN
gujaf-146	2	28	nur.jimoh@gmail.com	nur.jimoh@gmail.com	PROPN
gujaf-146	2	29	,	,	PUNCT
gujaf-146	2	30	+2347039876754	+2347039876754	NUM
gujaf-146	2	31	halima	halima	PROPN
gujaf-146	2	32	shuaibu	shuaibu	NOUN
gujaf-146	2	33	distance	distance	NOUN
gujaf-146	2	34	learning	learning	NOUN
gujaf-146	2	35	centre	centre	NOUN
gujaf-146	2	36	ahmadu	ahmadu	PROPN
gujaf-146	2	37	bello	bello	PROPN
gujaf-146	2	38	university	university	NOUN
gujaf-146	2	39	,	,	PUNCT
gujaf-146	2	40	zaria	zaria	PROPN
gujaf-146	2	41	nigeria	nigeria	PROPN
gujaf-146	3	1	saasalimsuleiman@gmail.com	saasalimsuleiman@gmail.com	PROPN
gujaf-146	3	2	,	,	PUNCT
gujaf-146	3	3	+2348069807220	+2348069807220	ADP
gujaf-146	3	4	yazid	yazid	PROPN
gujaf-146	3	5	kabir	kabir	PROPN
gujaf-146	3	6	ibrahim	ibrahim	PROPN
gujaf-146	3	7	department	department	PROPN
gujaf-146	3	8	of	of	ADP
gujaf-146	3	9	accounting	accounting	PROPN
gujaf-146	3	10	and	and	CCONJ
gujaf-146	3	11	finance	finance	PROPN
gujaf-146	3	12	federal	federal	PROPN
gujaf-146	3	13	university	university	PROPN
gujaf-146	3	14	gusau	gusau	PROPN
gujaf-146	3	15	,	,	PUNCT
gujaf-146	3	16	zamfara	zamfara	PROPN
gujaf-146	3	17	state	state	PROPN
gujaf-146	3	18	–	–	PUNCT
gujaf-146	3	19	nigeria	nigeria	PROPN
gujaf-146	3	20	yazidkabirdabai@gmail.com	yazidkabirdabai@gmail.com	NOUN
gujaf-146	3	21	,	,	PUNCT
gujaf-146	3	22	+2348064988783	+2348064988783	NOUN
gujaf-146	3	23	abstract	abstract	ADJ
gujaf-146	3	24	the	the	DET
gujaf-146	3	25	study	study	NOUN
gujaf-146	3	26	examines	examine	VERB
gujaf-146	3	27	the	the	DET
gujaf-146	3	28	effect	effect	NOUN
gujaf-146	3	29	of	of	ADP
gujaf-146	3	30	tax	tax	NOUN
gujaf-146	3	31	aggressiveness	aggressiveness	NOUN
gujaf-146	3	32	on	on	ADP
gujaf-146	3	33	the	the	DET
gujaf-146	3	34	financial	financial	ADJ
gujaf-146	3	35	performance	performance	NOUN
gujaf-146	3	36	of	of	ADP
gujaf-146	3	37	listed	list	VERB
gujaf-146	3	38	industrial	industrial	ADJ
gujaf-146	3	39	goods	good	NOUN
gujaf-146	3	40	firms	firm	NOUN
gujaf-146	3	41	in	in	ADP
gujaf-146	3	42	nigeria	nigeria	PROPN
gujaf-146	3	43	.	.	PUNCT
gujaf-146	4	1	the	the	DET
gujaf-146	4	2	population	population	NOUN
gujaf-146	4	3	of	of	ADP
gujaf-146	4	4	the	the	DET
gujaf-146	4	5	study	study	NOUN
gujaf-146	4	6	is	be	AUX
gujaf-146	4	7	made	make	VERB
gujaf-146	4	8	up	up	ADP
gujaf-146	4	9	of	of	ADP
gujaf-146	4	10	the	the	DET
gujaf-146	4	11	entire	entire	ADJ
gujaf-146	4	12	listed	list	VERB
gujaf-146	4	13	industrial	industrial	ADJ
gujaf-146	4	14	goods	good	NOUN
gujaf-146	4	15	firms	firm	NOUN
gujaf-146	4	16	in	in	ADP
gujaf-146	4	17	nigeria	nigeria	PROPN
gujaf-146	4	18	.	.	PUNCT
gujaf-146	5	1	sample	sample	NOUN
gujaf-146	5	2	of	of	ADP
gujaf-146	5	3	10	10	NUM
gujaf-146	5	4	firms	firm	NOUN
gujaf-146	5	5	were	be	AUX
gujaf-146	5	6	selected	select	VERB
gujaf-146	5	7	using	use	VERB
gujaf-146	5	8	a	a	DET
gujaf-146	5	9	census	census	NOUN
gujaf-146	5	10	sampling	sample	VERB
gujaf-146	5	11	technique	technique	NOUN
gujaf-146	5	12	and	and	CCONJ
gujaf-146	5	13	data	datum	NOUN
gujaf-146	5	14	were	be	AUX
gujaf-146	5	15	collected	collect	VERB
gujaf-146	5	16	using	use	VERB
gujaf-146	5	17	secondary	secondary	ADJ
gujaf-146	5	18	sources	source	NOUN
gujaf-146	5	19	of	of	ADP
gujaf-146	5	20	data	datum	NOUN
gujaf-146	5	21	collection	collection	NOUN
gujaf-146	5	22	from	from	ADP
gujaf-146	5	23	the	the	DET
gujaf-146	5	24	annual	annual	ADJ
gujaf-146	5	25	report	report	NOUN
gujaf-146	5	26	and	and	CCONJ
gujaf-146	5	27	accounts	account	NOUN
gujaf-146	5	28	of	of	ADP
gujaf-146	5	29	the	the	DET
gujaf-146	5	30	selected	select	VERB
gujaf-146	5	31	firms	firm	NOUN
gujaf-146	5	32	.	.	PUNCT
gujaf-146	6	1	data	datum	NOUN
gujaf-146	6	2	for	for	ADP
gujaf-146	6	3	the	the	DET
gujaf-146	6	4	study	study	NOUN
gujaf-146	6	5	were	be	AUX
gujaf-146	6	6	analyse	analyse	NOUN
gujaf-146	6	7	using	use	VERB
gujaf-146	6	8	descriptive	descriptive	ADJ
gujaf-146	6	9	and	and	CCONJ
gujaf-146	6	10	inferential	inferential	ADJ
gujaf-146	6	11	methods	method	NOUN
gujaf-146	6	12	of	of	ADP
gujaf-146	6	13	data	datum	NOUN
gujaf-146	6	14	analyses	analysis	NOUN
gujaf-146	6	15	using	use	VERB
gujaf-146	6	16	stata	stata	NOUN
gujaf-146	6	17	13	13	NUM
gujaf-146	6	18	statistical	statistical	ADJ
gujaf-146	6	19	software	software	NOUN
gujaf-146	6	20	.	.	PUNCT
gujaf-146	7	1	findings	finding	NOUN
gujaf-146	7	2	of	of	ADP
gujaf-146	7	3	the	the	DET
gujaf-146	7	4	study	study	NOUN
gujaf-146	7	5	revealed	reveal	VERB
gujaf-146	7	6	that	that	SCONJ
gujaf-146	7	7	gaap	gaap	NOUN
gujaf-146	7	8	effective	effective	ADJ
gujaf-146	7	9	tax	tax	NOUN
gujaf-146	7	10	rate	rate	NOUN
gujaf-146	7	11	has	have	VERB
gujaf-146	7	12	significant	significant	ADJ
gujaf-146	7	13	positive	positive	ADJ
gujaf-146	7	14	effect	effect	NOUN
gujaf-146	7	15	on	on	ADP
gujaf-146	7	16	return	return	NOUN
gujaf-146	7	17	on	on	ADP
gujaf-146	7	18	assets	asset	NOUN
gujaf-146	7	19	.	.	PUNCT
gujaf-146	8	1	on	on	ADP
gujaf-146	8	2	the	the	DET
gujaf-146	8	3	other	other	ADJ
gujaf-146	8	4	hand	hand	NOUN
gujaf-146	8	5	,	,	PUNCT
gujaf-146	8	6	cash	cash	NOUN
gujaf-146	8	7	effective	effective	ADJ
gujaf-146	8	8	tax	tax	NOUN
gujaf-146	8	9	rate	rate	NOUN
gujaf-146	8	10	has	have	VERB
gujaf-146	8	11	negative	negative	ADJ
gujaf-146	8	12	significance	significance	NOUN
gujaf-146	8	13	effect	effect	NOUN
gujaf-146	8	14	on	on	ADP
gujaf-146	8	15	return	return	NOUN
gujaf-146	8	16	on	on	ADP
gujaf-146	8	17	assts	asst	NOUN
gujaf-146	8	18	.	.	PUNCT
gujaf-146	9	1	based	base	VERB
gujaf-146	9	2	on	on	ADP
gujaf-146	9	3	this	this	PRON
gujaf-146	9	4	,	,	PUNCT
gujaf-146	9	5	the	the	DET
gujaf-146	9	6	study	study	NOUN
gujaf-146	9	7	concludes	conclude	VERB
gujaf-146	9	8	that	that	SCONJ
gujaf-146	9	9	tax	tax	NOUN
gujaf-146	9	10	aggressiveness	aggressiveness	NOUN
gujaf-146	9	11	has	have	VERB
gujaf-146	9	12	significance	significance	NOUN
gujaf-146	9	13	effect	effect	NOUN
gujaf-146	9	14	on	on	ADP
gujaf-146	9	15	financial	financial	ADJ
gujaf-146	9	16	performance	performance	NOUN
gujaf-146	9	17	of	of	ADP
gujaf-146	9	18	listed	list	VERB
gujaf-146	9	19	industrial	industrial	ADJ
gujaf-146	9	20	goods	good	NOUN
gujaf-146	9	21	firms	firm	NOUN
gujaf-146	9	22	in	in	ADP
gujaf-146	9	23	nigeria	nigeria	PROPN
gujaf-146	9	24	and	and	CCONJ
gujaf-146	9	25	therefore	therefore	ADV
gujaf-146	9	26	recommends	recommend	VERB
gujaf-146	9	27	that	that	SCONJ
gujaf-146	9	28	industrial	industrial	ADJ
gujaf-146	9	29	goods	good	NOUN
gujaf-146	9	30	firms	firm	NOUN
gujaf-146	9	31	should	should	AUX
gujaf-146	9	32	utilized	utilize	VERB
gujaf-146	9	33	the	the	DET
gujaf-146	9	34	tax	tax	NOUN
gujaf-146	9	35	planning	planning	NOUN
gujaf-146	9	36	opportunities	opportunity	NOUN
gujaf-146	9	37	available	available	ADJ
gujaf-146	9	38	to	to	ADP
gujaf-146	9	39	them	they	PRON
gujaf-146	9	40	so	so	SCONJ
gujaf-146	9	41	as	as	SCONJ
gujaf-146	9	42	to	to	PART
gujaf-146	9	43	minimize	minimize	VERB
gujaf-146	9	44	their	their	PRON
gujaf-146	9	45	tax	tax	NOUN
gujaf-146	9	46	liabilities	liability	NOUN
gujaf-146	9	47	and	and	CCONJ
gujaf-146	9	48	improve	improve	VERB
gujaf-146	9	49	their	their	PRON
gujaf-146	9	50	performance	performance	NOUN
gujaf-146	9	51	.	.	PUNCT
gujaf-146	10	1	key	key	ADJ
gujaf-146	10	2	words	word	NOUN
gujaf-146	10	3	:	:	PUNCT
gujaf-146	10	4	tax	tax	NOUN
gujaf-146	10	5	planning	planning	NOUN
gujaf-146	10	6	,	,	PUNCT
gujaf-146	10	7	tax	tax	NOUN
gujaf-146	10	8	avoidance	avoidance	NOUN
gujaf-146	10	9	,	,	PUNCT
gujaf-146	10	10	tax	tax	NOUN
gujaf-146	10	11	aggressiveness	aggressiveness	NOUN
gujaf-146	10	12	,	,	PUNCT
gujaf-146	10	13	financial	financial	ADJ
gujaf-146	10	14	performance	performance	NOUN
gujaf-146	10	15	mailto:ibilola.olaniun@gmail.com	mailto:ibilola.olaniun@gmail.com	X
gujaf-146	10	16	mailto:nur.jimoh@gmail.com	mailto:nur.jimoh@gmail.com	X
gujaf-146	10	17	mailto:saasalimsuleiman@gmail.com	mailto:saasalimsuleiman@gmail.com	X
gujaf-146	11	1	mailto:yazidkabirdabai@gmail.com	mailto:yazidkabirdabai@gmail.com	X
gujaf-146	11	2	2	2	NUM
gujaf-146	11	3	1	1	NUM
gujaf-146	11	4	.	.	PUNCT
gujaf-146	11	5	introduction	introduction	NOUN
gujaf-146	11	6	the	the	DET
gujaf-146	11	7	primary	primary	ADJ
gujaf-146	11	8	objective	objective	NOUN
gujaf-146	11	9	of	of	ADP
gujaf-146	11	10	establishing	establish	VERB
gujaf-146	11	11	business	business	NOUN
gujaf-146	11	12	firms	firm	NOUN
gujaf-146	11	13	is	be	AUX
gujaf-146	11	14	to	to	PART
gujaf-146	11	15	maximize	maximize	VERB
gujaf-146	11	16	shareholders	shareholder	NOUN
gujaf-146	11	17	’	’	PART
gujaf-146	11	18	wealth	wealth	NOUN
gujaf-146	11	19	as	as	ADP
gujaf-146	11	20	a	a	DET
gujaf-146	11	21	return	return	NOUN
gujaf-146	11	22	to	to	ADP
gujaf-146	11	23	their	their	PRON
gujaf-146	11	24	investment	investment	NOUN
gujaf-146	11	25	.	.	PUNCT
gujaf-146	12	1	these	these	DET
gujaf-146	12	2	returns	return	NOUN
gujaf-146	12	3	are	be	AUX
gujaf-146	12	4	measured	measure	VERB
gujaf-146	12	5	in	in	ADP
gujaf-146	12	6	terms	term	NOUN
gujaf-146	12	7	of	of	ADP
gujaf-146	12	8	financial	financial	ADJ
gujaf-146	12	9	performance	performance	NOUN
gujaf-146	12	10	or	or	CCONJ
gujaf-146	12	11	financial	financial	ADJ
gujaf-146	12	12	competitiveness	competitiveness	NOUN
gujaf-146	12	13	.	.	PUNCT
gujaf-146	13	1	to	to	PART
gujaf-146	13	2	actualize	actualize	VERB
gujaf-146	13	3	this	this	DET
gujaf-146	13	4	objective	objective	NOUN
gujaf-146	13	5	of	of	ADP
gujaf-146	13	6	gaining	gain	VERB
gujaf-146	13	7	more	more	ADJ
gujaf-146	13	8	returns	return	NOUN
gujaf-146	13	9	to	to	ADP
gujaf-146	13	10	investment	investment	NOUN
gujaf-146	13	11	made	make	VERB
gujaf-146	13	12	by	by	ADP
gujaf-146	13	13	shareholders	shareholder	NOUN
gujaf-146	13	14	,	,	PUNCT
gujaf-146	13	15	firm	firm	NOUN
gujaf-146	13	16	’s	’s	PART
gujaf-146	13	17	management	management	NOUN
gujaf-146	13	18	employ	employ	VERB
gujaf-146	13	19	different	different	ADJ
gujaf-146	13	20	strategies	strategy	NOUN
gujaf-146	13	21	aimed	aim	VERB
gujaf-146	13	22	at	at	ADP
gujaf-146	13	23	increasing	increase	VERB
gujaf-146	13	24	the	the	DET
gujaf-146	13	25	distributable	distributable	ADJ
gujaf-146	13	26	profit	profit	NOUN
gujaf-146	13	27	available	available	ADJ
gujaf-146	13	28	to	to	PART
gujaf-146	13	29	share	share	VERB
gujaf-146	13	30	holders	holder	NOUN
gujaf-146	13	31	.	.	PUNCT
gujaf-146	14	1	one	one	NUM
gujaf-146	14	2	of	of	ADP
gujaf-146	14	3	the	the	DET
gujaf-146	14	4	most	most	ADV
gujaf-146	14	5	important	important	ADJ
gujaf-146	14	6	strategy	strategy	NOUN
gujaf-146	14	7	adopted	adopt	VERB
gujaf-146	14	8	by	by	ADP
gujaf-146	14	9	firms	firm	NOUN
gujaf-146	14	10	is	be	AUX
gujaf-146	14	11	tax	tax	NOUN
gujaf-146	14	12	planning	planning	NOUN
gujaf-146	14	13	.	.	PUNCT
gujaf-146	15	1	tax	tax	NOUN
gujaf-146	15	2	planning	planning	NOUN
gujaf-146	15	3	involve	involve	VERB
gujaf-146	15	4	various	various	ADJ
gujaf-146	15	5	strategies	strategy	NOUN
gujaf-146	15	6	used	use	VERB
gujaf-146	15	7	by	by	ADP
gujaf-146	15	8	firms	firm	NOUN
gujaf-146	15	9	to	to	PART
gujaf-146	15	10	minimize	minimize	VERB
gujaf-146	15	11	tax	tax	NOUN
gujaf-146	15	12	payable	payable	ADJ
gujaf-146	15	13	to	to	ADP
gujaf-146	15	14	the	the	DET
gujaf-146	15	15	government	government	NOUN
gujaf-146	15	16	thereby	thereby	ADV
gujaf-146	15	17	leading	lead	VERB
gujaf-146	15	18	to	to	ADP
gujaf-146	15	19	lower	low	ADJ
gujaf-146	15	20	effective	effective	ADJ
gujaf-146	15	21	tax	tax	NOUN
gujaf-146	15	22	rate	rate	NOUN
gujaf-146	15	23	.	.	PUNCT
gujaf-146	16	1	the	the	DET
gujaf-146	16	2	profitability	profitability	NOUN
gujaf-146	16	3	or	or	CCONJ
gujaf-146	16	4	accounting	accounting	NOUN
gujaf-146	16	5	point	point	NOUN
gujaf-146	16	6	of	of	ADP
gujaf-146	16	7	view	view	NOUN
gujaf-146	16	8	defined	define	VERB
gujaf-146	16	9	financial	financial	ADJ
gujaf-146	16	10	performance	performance	NOUN
gujaf-146	16	11	as	as	ADP
gujaf-146	16	12	the	the	DET
gujaf-146	16	13	profit	profit	NOUN
gujaf-146	16	14	generated	generate	VERB
gujaf-146	16	15	using	use	VERB
gujaf-146	16	16	the	the	DET
gujaf-146	16	17	firm	firm	ADJ
gujaf-146	16	18	assets	asset	NOUN
gujaf-146	16	19	;	;	PUNCT
gujaf-146	16	20	it	it	PRON
gujaf-146	16	21	refers	refer	VERB
gujaf-146	16	22	to	to	ADP
gujaf-146	16	23	the	the	DET
gujaf-146	16	24	profitability	profitability	NOUN
gujaf-146	16	25	of	of	ADP
gujaf-146	16	26	firms	firm	NOUN
gujaf-146	16	27	measured	measure	VERB
gujaf-146	16	28	in	in	ADP
gujaf-146	16	29	terms	term	NOUN
gujaf-146	16	30	of	of	ADP
gujaf-146	16	31	the	the	DET
gujaf-146	16	32	assets	asset	NOUN
gujaf-146	16	33	used	use	VERB
gujaf-146	16	34	in	in	ADP
gujaf-146	16	35	generating	generate	VERB
gujaf-146	16	36	the	the	DET
gujaf-146	16	37	profit	profit	NOUN
gujaf-146	16	38	.	.	PUNCT
gujaf-146	17	1	financial	financial	ADJ
gujaf-146	17	2	performance	performance	NOUN
gujaf-146	17	3	is	be	AUX
gujaf-146	17	4	usually	usually	ADV
gujaf-146	17	5	measured	measure	VERB
gujaf-146	17	6	using	use	VERB
gujaf-146	17	7	return	return	NOUN
gujaf-146	17	8	on	on	ADP
gujaf-146	17	9	assets	asset	NOUN
gujaf-146	17	10	(	(	PUNCT
gujaf-146	17	11	roa	roa	NOUN
gujaf-146	17	12	)	)	PUNCT
gujaf-146	17	13	,	,	PUNCT
gujaf-146	17	14	return	return	VERB
gujaf-146	17	15	on	on	ADP
gujaf-146	17	16	equity	equity	NOUN
gujaf-146	17	17	(	(	PUNCT
gujaf-146	17	18	roe	roe	PROPN
gujaf-146	17	19	)	)	PUNCT
gujaf-146	17	20	,	,	PUNCT
gujaf-146	17	21	earning	earn	VERB
gujaf-146	17	22	per	per	ADP
gujaf-146	17	23	share	share	NOUN
gujaf-146	17	24	(	(	PUNCT
gujaf-146	17	25	eps	eps	PROPN
gujaf-146	17	26	)	)	PUNCT
gujaf-146	17	27	,	,	PUNCT
gujaf-146	17	28	return	return	VERB
gujaf-146	17	29	on	on	ADP
gujaf-146	17	30	investment	investment	NOUN
gujaf-146	17	31	(	(	PUNCT
gujaf-146	17	32	roi	roi	NOUN
gujaf-146	17	33	)	)	PUNCT
gujaf-146	17	34	,	,	PUNCT
gujaf-146	17	35	return	return	VERB
gujaf-146	17	36	on	on	ADP
gujaf-146	17	37	capital	capital	NOUN
gujaf-146	17	38	employed	employ	VERB
gujaf-146	17	39	(	(	PUNCT
gujaf-146	17	40	roce	roce	NOUN
gujaf-146	17	41	)	)	PUNCT
gujaf-146	17	42	,	,	PUNCT
gujaf-146	17	43	net	net	ADJ
gujaf-146	17	44	profit	profit	NOUN
gujaf-146	17	45	margin	margin	NOUN
gujaf-146	17	46	,	,	PUNCT
gujaf-146	17	47	dividend	dividend	NOUN
gujaf-146	17	48	per	per	ADP
gujaf-146	17	49	share	share	NOUN
gujaf-146	17	50	(	(	PUNCT
gujaf-146	17	51	dps	dps	NOUN
gujaf-146	17	52	)	)	PUNCT
gujaf-146	17	53	etc	etc	X
gujaf-146	17	54	.	.	X
gujaf-146	18	1	therefore	therefore	ADV
gujaf-146	18	2	,	,	PUNCT
gujaf-146	18	3	in	in	ADP
gujaf-146	18	4	this	this	DET
gujaf-146	18	5	study	study	NOUN
gujaf-146	18	6	financial	financial	ADJ
gujaf-146	18	7	performance	performance	NOUN
gujaf-146	18	8	is	be	AUX
gujaf-146	18	9	referred	refer	VERB
gujaf-146	18	10	to	to	ADP
gujaf-146	18	11	as	as	ADP
gujaf-146	18	12	returns	return	NOUN
gujaf-146	18	13	on	on	ADP
gujaf-146	18	14	assets	asset	NOUN
gujaf-146	18	15	(	(	PUNCT
gujaf-146	18	16	roa	roa	NOUN
gujaf-146	18	17	)	)	PUNCT
gujaf-146	18	18	.	.	PUNCT
gujaf-146	19	1	however	however	ADV
gujaf-146	19	2	,	,	PUNCT
gujaf-146	19	3	it	it	PRON
gujaf-146	19	4	is	be	AUX
gujaf-146	19	5	argued	argue	VERB
gujaf-146	19	6	that	that	SCONJ
gujaf-146	19	7	one	one	NUM
gujaf-146	19	8	of	of	ADP
gujaf-146	19	9	the	the	DET
gujaf-146	19	10	crucial	crucial	ADJ
gujaf-146	19	11	factors	factor	NOUN
gujaf-146	19	12	that	that	PRON
gujaf-146	19	13	lead	lead	VERB
gujaf-146	19	14	to	to	ADP
gujaf-146	19	15	better	well	ADJ
gujaf-146	19	16	financial	financial	ADJ
gujaf-146	19	17	performance	performance	NOUN
gujaf-146	19	18	is	be	AUX
gujaf-146	19	19	the	the	DET
gujaf-146	19	20	extent	extent	NOUN
gujaf-146	19	21	to	to	PART
gujaf-146	19	22	which	which	PRON
gujaf-146	19	23	firms	firm	NOUN
gujaf-146	19	24	engage	engage	VERB
gujaf-146	19	25	in	in	ADP
gujaf-146	19	26	legitimate	legitimate	ADJ
gujaf-146	19	27	tax	tax	NOUN
gujaf-146	19	28	planning	planning	NOUN
gujaf-146	19	29	.	.	PUNCT
gujaf-146	20	1	tax	tax	NOUN
gujaf-146	20	2	aggressiveness	aggressiveness	NOUN
gujaf-146	20	3	(	(	PUNCT
gujaf-146	20	4	ta	ta	NOUN
gujaf-146	20	5	)	)	PUNCT
gujaf-146	20	6	otherwise	otherwise	ADV
gujaf-146	20	7	referred	refer	VERB
gujaf-146	20	8	to	to	ADP
gujaf-146	20	9	as	as	SCONJ
gujaf-146	20	10	tax	tax	NOUN
gujaf-146	20	11	planning	planning	NOUN
gujaf-146	20	12	refers	refer	VERB
gujaf-146	20	13	to	to	ADP
gujaf-146	20	14	strategies	strategy	NOUN
gujaf-146	20	15	employ	employ	NOUN
gujaf-146	20	16	by	by	ADP
gujaf-146	20	17	firm	firm	ADJ
gujaf-146	20	18	management	management	NOUN
gujaf-146	20	19	using	use	VERB
gujaf-146	20	20	the	the	DET
gujaf-146	20	21	loopholes	loophole	NOUN
gujaf-146	20	22	in	in	ADP
gujaf-146	20	23	the	the	DET
gujaf-146	20	24	tax	tax	NOUN
gujaf-146	20	25	laws	law	NOUN
gujaf-146	20	26	to	to	PART
gujaf-146	20	27	pay	pay	VERB
gujaf-146	20	28	low	low	ADJ
gujaf-146	20	29	or	or	CCONJ
gujaf-146	20	30	minimum	minimum	ADJ
gujaf-146	20	31	tax	tax	NOUN
gujaf-146	20	32	leading	lead	VERB
gujaf-146	20	33	to	to	ADP
gujaf-146	20	34	lower	low	ADJ
gujaf-146	20	35	effect	effect	NOUN
gujaf-146	20	36	effective	effective	ADJ
gujaf-146	20	37	tax	tax	NOUN
gujaf-146	20	38	rate	rate	NOUN
gujaf-146	20	39	.	.	PUNCT
gujaf-146	21	1	tax	tax	NOUN
gujaf-146	21	2	planning	planning	NOUN
gujaf-146	21	3	aimed	aim	VERB
gujaf-146	21	4	at	at	ADP
gujaf-146	21	5	increasing	increase	VERB
gujaf-146	21	6	the	the	DET
gujaf-146	21	7	distributable	distributable	ADJ
gujaf-146	21	8	profit	profit	NOUN
gujaf-146	21	9	by	by	ADP
gujaf-146	21	10	reducing	reduce	VERB
gujaf-146	21	11	tax	tax	NOUN
gujaf-146	21	12	expenses	expense	NOUN
gujaf-146	21	13	usually	usually	ADV
gujaf-146	21	14	involved	involve	VERB
gujaf-146	21	15	extensive	extensive	ADJ
gujaf-146	21	16	strategy	strategy	NOUN
gujaf-146	21	17	used	use	VERB
gujaf-146	21	18	by	by	ADP
gujaf-146	21	19	management	management	NOUN
gujaf-146	21	20	to	to	PART
gujaf-146	21	21	ensure	ensure	VERB
gujaf-146	21	22	that	that	SCONJ
gujaf-146	21	23	the	the	DET
gujaf-146	21	24	firm	firm	NOUN
gujaf-146	21	25	pays	pay	VERB
gujaf-146	21	26	the	the	DET
gujaf-146	21	27	lowest	low	ADJ
gujaf-146	21	28	tax	tax	NOUN
gujaf-146	21	29	to	to	ADP
gujaf-146	21	30	government	government	NOUN
gujaf-146	21	31	.	.	PUNCT
gujaf-146	22	1	it	it	PRON
gujaf-146	22	2	seen	see	VERB
gujaf-146	22	3	as	as	ADP
gujaf-146	22	4	conscious	conscious	ADJ
gujaf-146	22	5	efforts	effort	NOUN
gujaf-146	22	6	and	and	CCONJ
gujaf-146	22	7	a	a	DET
gujaf-146	22	8	means	means	NOUN
gujaf-146	22	9	of	of	ADP
gujaf-146	22	10	wise	wise	ADJ
gujaf-146	22	11	treatment	treatment	NOUN
gujaf-146	22	12	of	of	ADP
gujaf-146	22	13	economic	economic	ADJ
gujaf-146	22	14	affairs	affair	NOUN
gujaf-146	22	15	of	of	ADP
gujaf-146	22	16	an	an	DET
gujaf-146	22	17	individual	individual	NOUN
gujaf-146	22	18	,	,	PUNCT
gujaf-146	22	19	trust	trust	NOUN
gujaf-146	22	20	or	or	CCONJ
gujaf-146	22	21	firm	firm	ADJ
gujaf-146	22	22	,	,	PUNCT
gujaf-146	22	23	with	with	ADP
gujaf-146	22	24	the	the	DET
gujaf-146	22	25	aim	aim	NOUN
gujaf-146	22	26	of	of	ADP
gujaf-146	22	27	obtaining	obtain	VERB
gujaf-146	22	28	the	the	DET
gujaf-146	22	29	desired	desire	VERB
gujaf-146	22	30	tax	tax	NOUN
gujaf-146	22	31	benefits	benefit	NOUN
gujaf-146	22	32	,	,	PUNCT
gujaf-146	22	33	taking	take	VERB
gujaf-146	22	34	in	in	ADP
gujaf-146	22	35	to	to	ADP
gujaf-146	22	36	consideration	consideration	NOUN
gujaf-146	22	37	the	the	DET
gujaf-146	22	38	legislative	legislative	ADJ
gujaf-146	22	39	and	and	CCONJ
gujaf-146	22	40	judicial	judicial	ADJ
gujaf-146	22	41	stand	stand	NOUN
gujaf-146	22	42	(	(	PUNCT
gujaf-146	22	43	olarewaju	olarewaju	NOUN
gujaf-146	22	44	&	&	CCONJ
gujaf-146	22	45	olayewola	olayewola	PROPN
gujaf-146	22	46	,	,	PUNCT
gujaf-146	22	47	2019	2019	NUM
gujaf-146	22	48	)	)	PUNCT
gujaf-146	22	49	.	.	PUNCT
gujaf-146	23	1	by	by	ADP
gujaf-146	23	2	reducing	reduce	VERB
gujaf-146	23	3	tax	tax	NOUN
gujaf-146	23	4	payment	payment	NOUN
gujaf-146	23	5	through	through	ADP
gujaf-146	23	6	tax	tax	NOUN
gujaf-146	23	7	planning	planning	NOUN
gujaf-146	23	8	,	,	PUNCT
gujaf-146	23	9	it	it	PRON
gujaf-146	23	10	means	mean	VERB
gujaf-146	23	11	an	an	DET
gujaf-146	23	12	improvement	improvement	NOUN
gujaf-146	23	13	in	in	ADP
gujaf-146	23	14	financial	financial	ADJ
gujaf-146	23	15	performance	performance	NOUN
gujaf-146	23	16	because	because	SCONJ
gujaf-146	23	17	lower	low	ADJ
gujaf-146	23	18	tax	tax	NOUN
gujaf-146	23	19	payment	payment	NOUN
gujaf-146	23	20	means	mean	VERB
gujaf-146	23	21	higher	high	ADJ
gujaf-146	23	22	distributable	distributable	ADJ
gujaf-146	23	23	income	income	NOUN
gujaf-146	23	24	.	.	PUNCT
gujaf-146	24	1	firms	firm	NOUN
gujaf-146	24	2	engage	engage	VERB
gujaf-146	24	3	in	in	ADP
gujaf-146	24	4	tax	tax	NOUN
gujaf-146	24	5	planning	planning	NOUN
gujaf-146	24	6	resulting	result	VERB
gujaf-146	24	7	from	from	ADP
gujaf-146	24	8	different	different	ADJ
gujaf-146	24	9	tax	tax	NOUN
gujaf-146	24	10	issues	issue	NOUN
gujaf-146	24	11	purposely	purposely	ADV
gujaf-146	24	12	to	to	PART
gujaf-146	24	13	reduce	reduce	VERB
gujaf-146	24	14	their	their	PRON
gujaf-146	24	15	tax	tax	NOUN
gujaf-146	24	16	liability	liability	NOUN
gujaf-146	24	17	thereby	thereby	ADV
gujaf-146	24	18	increasing	increase	VERB
gujaf-146	24	19	their	their	PRON
gujaf-146	24	20	distributable	distributable	ADJ
gujaf-146	24	21	profit	profit	NOUN
gujaf-146	24	22	as	as	ADP
gujaf-146	24	23	return	return	NOUN
gujaf-146	24	24	to	to	ADP
gujaf-146	24	25	shareholders	shareholder	NOUN
gujaf-146	24	26	.	.	PUNCT
gujaf-146	25	1	however	however	ADV
gujaf-146	25	2	excessive	excessive	ADJ
gujaf-146	25	3	tax	tax	NOUN
gujaf-146	25	4	planning	planning	NOUN
gujaf-146	25	5	by	by	ADP
gujaf-146	25	6	firms	firm	NOUN
gujaf-146	25	7	may	may	AUX
gujaf-146	25	8	lead	lead	VERB
gujaf-146	25	9	to	to	ADP
gujaf-146	25	10	the	the	DET
gujaf-146	25	11	breach	breach	NOUN
gujaf-146	25	12	of	of	ADP
gujaf-146	25	13	tax	tax	NOUN
gujaf-146	25	14	laws	law	NOUN
gujaf-146	25	15	resulting	result	VERB
gujaf-146	25	16	in	in	ADP
gujaf-146	25	17	unnecessary	unnecessary	ADJ
gujaf-146	25	18	fines	fine	NOUN
gujaf-146	25	19	there	there	ADV
gujaf-146	25	20	by	by	ADP
gujaf-146	25	21	destroying	destroy	VERB
gujaf-146	25	22	firm	firm	NOUN
gujaf-146	25	23	’s	’s	PART
gujaf-146	25	24	reputation	reputation	NOUN
gujaf-146	25	25	and	and	CCONJ
gujaf-146	25	26	ultimately	ultimately	ADV
gujaf-146	25	27	affecting	affect	VERB
gujaf-146	25	28	their	their	PRON
gujaf-146	25	29	financial	financial	ADJ
gujaf-146	25	30	performance	performance	NOUN
gujaf-146	25	31	.	.	PUNCT
gujaf-146	26	1	on	on	ADP
gujaf-146	26	2	the	the	DET
gujaf-146	26	3	other	other	ADJ
gujaf-146	26	4	hand	hand	NOUN
gujaf-146	26	5	,	,	PUNCT
gujaf-146	26	6	chukwudi	chukwudi	PROPN
gujaf-146	26	7	et	et	PROPN
gujaf-146	26	8	al	al	PROPN
gujaf-146	26	9	.	.	PROPN
gujaf-146	26	10	(	(	PUNCT
gujaf-146	26	11	2020	2020	NUM
gujaf-146	26	12	)	)	PUNCT
gujaf-146	26	13	stress	stress	VERB
gujaf-146	26	14	that	that	SCONJ
gujaf-146	26	15	the	the	DET
gujaf-146	26	16	major	major	ADJ
gujaf-146	26	17	face	face	NOUN
gujaf-146	26	18	up	up	ADP
gujaf-146	26	19	to	to	ADP
gujaf-146	26	20	corporate	corporate	ADJ
gujaf-146	26	21	organisations	organisation	NOUN
gujaf-146	26	22	,	,	PUNCT
gujaf-146	26	23	and	and	CCONJ
gujaf-146	26	24	specifically	specifically	ADV
gujaf-146	26	25	3	3	NUM
gujaf-146	26	26	industrial	industrial	ADJ
gujaf-146	26	27	goods	good	NOUN
gujaf-146	26	28	firms	firm	NOUN
gujaf-146	26	29	,	,	PUNCT
gujaf-146	26	30	is	be	AUX
gujaf-146	26	31	as	as	ADP
gujaf-146	26	32	a	a	DET
gujaf-146	26	33	result	result	NOUN
gujaf-146	26	34	of	of	ADP
gujaf-146	26	35	high	high	ADJ
gujaf-146	26	36	rate	rate	NOUN
gujaf-146	26	37	of	of	ADP
gujaf-146	26	38	tax	tax	NOUN
gujaf-146	26	39	and	and	CCONJ
gujaf-146	26	40	multiplicity	multiplicity	NOUN
gujaf-146	26	41	of	of	ADP
gujaf-146	26	42	other	other	ADJ
gujaf-146	26	43	taxes	taxis	NOUN
gujaf-146	26	44	which	which	PRON
gujaf-146	26	45	result	result	VERB
gujaf-146	26	46	in	in	ADP
gujaf-146	26	47	high	high	ADJ
gujaf-146	26	48	etr	etr	PROPN
gujaf-146	26	49	greater	great	ADJ
gujaf-146	26	50	than	than	ADP
gujaf-146	26	51	the	the	DET
gujaf-146	26	52	statutory	statutory	ADJ
gujaf-146	26	53	company	company	NOUN
gujaf-146	26	54	income	income	NOUN
gujaf-146	26	55	tax	tax	NOUN
gujaf-146	26	56	rate	rate	NOUN
gujaf-146	26	57	.	.	PUNCT
gujaf-146	27	1	according	accord	VERB
gujaf-146	27	2	to	to	ADP
gujaf-146	27	3	akintoye	akintoye	PROPN
gujaf-146	27	4	et	et	PROPN
gujaf-146	27	5	al	al	PROPN
gujaf-146	27	6	.	.	PROPN
gujaf-146	27	7	(	(	PUNCT
gujaf-146	27	8	2020	2020	NUM
gujaf-146	27	9	)	)	PUNCT
gujaf-146	27	10	high	high	ADJ
gujaf-146	27	11	rate	rate	NOUN
gujaf-146	27	12	of	of	ADP
gujaf-146	27	13	taxes	taxis	NOUN
gujaf-146	27	14	,	,	PUNCT
gujaf-146	27	15	unfavourable	unfavourable	ADJ
gujaf-146	27	16	tax	tax	NOUN
gujaf-146	27	17	policies	policy	NOUN
gujaf-146	27	18	,	,	PUNCT
gujaf-146	27	19	inefficiency	inefficiency	NOUN
gujaf-146	27	20	in	in	ADP
gujaf-146	27	21	the	the	DET
gujaf-146	27	22	administration	administration	NOUN
gujaf-146	27	23	of	of	ADP
gujaf-146	27	24	taxes	taxis	NOUN
gujaf-146	27	25	,	,	PUNCT
gujaf-146	27	26	multiplicity	multiplicity	NOUN
gujaf-146	27	27	of	of	ADP
gujaf-146	27	28	taxes	taxis	NOUN
gujaf-146	27	29	,	,	PUNCT
gujaf-146	27	30	non	non	ADJ
gujaf-146	27	31	-	-	ADJ
gujaf-146	27	32	refund	refund	NOUN
gujaf-146	27	33	of	of	ADP
gujaf-146	27	34	excess	excess	ADJ
gujaf-146	27	35	tax	tax	NOUN
gujaf-146	27	36	paid	pay	VERB
gujaf-146	27	37	and	and	CCONJ
gujaf-146	27	38	non	non	ADJ
gujaf-146	27	39	-	-	NOUN
gujaf-146	27	40	issuance	issuance	NOUN
gujaf-146	27	41	of	of	ADP
gujaf-146	27	42	tax	tax	NOUN
gujaf-146	27	43	credit	credit	NOUN
gujaf-146	27	44	are	be	AUX
gujaf-146	27	45	some	some	PRON
gujaf-146	27	46	of	of	ADP
gujaf-146	27	47	the	the	DET
gujaf-146	27	48	problems	problem	NOUN
gujaf-146	27	49	resulting	result	VERB
gujaf-146	27	50	from	from	ADP
gujaf-146	27	51	the	the	DET
gujaf-146	27	52	nigerian	nigerian	ADJ
gujaf-146	27	53	system	system	NOUN
gujaf-146	27	54	of	of	ADP
gujaf-146	27	55	tax	tax	NOUN
gujaf-146	27	56	that	that	PRON
gujaf-146	27	57	hinders	hinder	VERB
gujaf-146	27	58	the	the	DET
gujaf-146	27	59	profitability	profitability	NOUN
gujaf-146	27	60	of	of	ADP
gujaf-146	27	61	manufacturing	manufacturing	NOUN
gujaf-146	27	62	firms	firm	NOUN
gujaf-146	27	63	in	in	ADP
gujaf-146	27	64	nigeria	nigeria	PROPN
gujaf-146	27	65	.	.	PUNCT
gujaf-146	28	1	these	these	DET
gujaf-146	28	2	tax	tax	NOUN
gujaf-146	28	3	issues	issue	NOUN
gujaf-146	28	4	and	and	CCONJ
gujaf-146	28	5	problems	problem	NOUN
gujaf-146	28	6	necessitate	necessitate	ADJ
gujaf-146	28	7	tax	tax	NOUN
gujaf-146	28	8	managers	manager	NOUN
gujaf-146	28	9	to	to	PART
gujaf-146	28	10	make	make	VERB
gujaf-146	28	11	use	use	NOUN
gujaf-146	28	12	of	of	ADP
gujaf-146	28	13	tax	tax	NOUN
gujaf-146	28	14	planning	planning	NOUN
gujaf-146	28	15	strategies	strategy	NOUN
gujaf-146	28	16	to	to	PART
gujaf-146	28	17	ensure	ensure	VERB
gujaf-146	28	18	the	the	DET
gujaf-146	28	19	going	go	VERB
gujaf-146	28	20	concern	concern	NOUN
gujaf-146	28	21	of	of	ADP
gujaf-146	28	22	their	their	PRON
gujaf-146	28	23	companies	company	NOUN
gujaf-146	28	24	.	.	PUNCT
gujaf-146	29	1	various	various	ADJ
gujaf-146	29	2	studies	study	NOUN
gujaf-146	29	3	have	have	AUX
gujaf-146	29	4	been	be	AUX
gujaf-146	29	5	conducted	conduct	VERB
gujaf-146	29	6	in	in	ADP
gujaf-146	29	7	nigeria	nigeria	PROPN
gujaf-146	29	8	to	to	PART
gujaf-146	29	9	assess	assess	VERB
gujaf-146	29	10	the	the	DET
gujaf-146	29	11	effect	effect	NOUN
gujaf-146	29	12	of	of	ADP
gujaf-146	29	13	tax	tax	NOUN
gujaf-146	29	14	planning	planning	NOUN
gujaf-146	29	15	on	on	ADP
gujaf-146	29	16	firm	firm	NOUN
gujaf-146	29	17	’s	’s	PART
gujaf-146	29	18	performance	performance	NOUN
gujaf-146	29	19	.	.	PUNCT
gujaf-146	30	1	olayiwola	olayiwola	NOUN
gujaf-146	30	2	and	and	CCONJ
gujaf-146	30	3	olarewaju	olarewaju	ADJ
gujaf-146	30	4	(	(	PUNCT
gujaf-146	30	5	2019	2019	NUM
gujaf-146	30	6	)	)	PUNCT
gujaf-146	30	7	examine	examine	VERB
gujaf-146	30	8	the	the	DET
gujaf-146	30	9	effect	effect	NOUN
gujaf-146	30	10	of	of	ADP
gujaf-146	30	11	tax	tax	NOUN
gujaf-146	30	12	planning	planning	NOUN
gujaf-146	30	13	on	on	ADP
gujaf-146	30	14	financial	financial	ADJ
gujaf-146	30	15	performance	performance	NOUN
gujaf-146	30	16	of	of	ADP
gujaf-146	30	17	quoted	quote	VERB
gujaf-146	30	18	non	non	ADJ
gujaf-146	30	19	financial	financial	ADJ
gujaf-146	30	20	companies	company	NOUN
gujaf-146	30	21	in	in	ADP
gujaf-146	30	22	nigeria	nigeria	PROPN
gujaf-146	30	23	,	,	PUNCT
gujaf-146	30	24	oyeyemi	oyeyemi	PROPN
gujaf-146	30	25	and	and	CCONJ
gujaf-146	30	26	babatunde	babatunde	PROPN
gujaf-146	30	27	(	(	PUNCT
gujaf-146	30	28	2016	2016	NUM
gujaf-146	30	29	)	)	PUNCT
gujaf-146	30	30	examined	examine	VERB
gujaf-146	30	31	the	the	DET
gujaf-146	30	32	influence	influence	NOUN
gujaf-146	30	33	of	of	ADP
gujaf-146	30	34	corporate	corporate	ADJ
gujaf-146	30	35	tax	tax	NOUN
gujaf-146	30	36	planning	planning	NOUN
gujaf-146	30	37	on	on	ADP
gujaf-146	30	38	the	the	DET
gujaf-146	30	39	financial	financial	ADJ
gujaf-146	30	40	performance	performance	NOUN
gujaf-146	30	41	of	of	ADP
gujaf-146	30	42	manufacturing	manufacturing	NOUN
gujaf-146	30	43	firms	firm	NOUN
gujaf-146	30	44	quoted	quote	VERB
gujaf-146	30	45	on	on	ADP
gujaf-146	30	46	nigerian	nigerian	ADJ
gujaf-146	30	47	stock	stock	NOUN
gujaf-146	30	48	exchange	exchange	NOUN
gujaf-146	30	49	,	,	PUNCT
gujaf-146	30	50	chukwudi	chukwudi	PROPN
gujaf-146	30	51	et	et	PROPN
gujaf-146	30	52	al	al	PROPN
gujaf-146	30	53	.	.	PROPN
gujaf-146	31	1	(	(	PUNCT
gujaf-146	31	2	2020	2020	NUM
gujaf-146	31	3	)	)	PUNCT
gujaf-146	31	4	determine	determine	VERB
gujaf-146	31	5	the	the	DET
gujaf-146	31	6	effect	effect	NOUN
gujaf-146	31	7	of	of	ADP
gujaf-146	31	8	tax	tax	NOUN
gujaf-146	31	9	planning	planning	NOUN
gujaf-146	31	10	on	on	ADP
gujaf-146	31	11	firm	firm	ADJ
gujaf-146	31	12	value	value	NOUN
gujaf-146	31	13	in	in	ADP
gujaf-146	31	14	quoted	quote	VERB
gujaf-146	31	15	consumer	consumer	NOUN
gujaf-146	31	16	goods	good	NOUN
gujaf-146	31	17	manufacturing	manufacturing	NOUN
gujaf-146	31	18	firms	firm	NOUN
gujaf-146	31	19	in	in	ADP
gujaf-146	31	20	nigeria	nigeria	PROPN
gujaf-146	31	21	.	.	PUNCT
gujaf-146	32	1	however	however	ADV
gujaf-146	32	2	,	,	PUNCT
gujaf-146	32	3	akintoye	akintoye	PROPN
gujaf-146	32	4	et	et	PROPN
gujaf-146	32	5	al	al	PROPN
gujaf-146	32	6	.	.	PROPN
gujaf-146	32	7	(	(	PUNCT
gujaf-146	32	8	2020	2020	NUM
gujaf-146	32	9	)	)	PUNCT
gujaf-146	32	10	examine	examine	VERB
gujaf-146	32	11	the	the	DET
gujaf-146	32	12	effect	effect	NOUN
gujaf-146	32	13	of	of	ADP
gujaf-146	32	14	tax	tax	NOUN
gujaf-146	32	15	planning	planning	NOUN
gujaf-146	32	16	strategies	strategy	NOUN
gujaf-146	32	17	on	on	ADP
gujaf-146	32	18	profitability	profitability	NOUN
gujaf-146	32	19	of	of	ADP
gujaf-146	32	20	quoted	quote	VERB
gujaf-146	32	21	manufacturing	manufacturing	NOUN
gujaf-146	32	22	companies	company	NOUN
gujaf-146	32	23	in	in	ADP
gujaf-146	32	24	nigeria	nigeria	PROPN
gujaf-146	32	25	.	.	PUNCT
gujaf-146	33	1	while	while	SCONJ
gujaf-146	33	2	fagbemi	fagbemi	PROPN
gujaf-146	33	3	et	et	PROPN
gujaf-146	33	4	al	al	PROPN
gujaf-146	33	5	.	.	PROPN
gujaf-146	33	6	(	(	PUNCT
gujaf-146	33	7	2019	2019	NUM
gujaf-146	33	8	)	)	PUNCT
gujaf-146	33	9	examine	examine	VERB
gujaf-146	33	10	the	the	DET
gujaf-146	33	11	corporate	corporate	ADJ
gujaf-146	33	12	tax	tax	NOUN
gujaf-146	33	13	planning	planning	NOUN
gujaf-146	33	14	and	and	CCONJ
gujaf-146	33	15	financial	financial	ADJ
gujaf-146	33	16	performance	performance	NOUN
gujaf-146	33	17	of	of	ADP
gujaf-146	33	18	systemically	systemically	ADV
gujaf-146	33	19	important	important	ADJ
gujaf-146	33	20	banks	bank	NOUN
gujaf-146	33	21	in	in	ADP
gujaf-146	33	22	nigeria	nigeria	PROPN
gujaf-146	33	23	.	.	PUNCT
gujaf-146	34	1	based	base	VERB
gujaf-146	34	2	on	on	ADP
gujaf-146	34	3	the	the	DET
gujaf-146	34	4	empirical	empirical	ADJ
gujaf-146	34	5	studies	study	NOUN
gujaf-146	34	6	reviewed	review	VERB
gujaf-146	34	7	,	,	PUNCT
gujaf-146	34	8	most	most	ADJ
gujaf-146	34	9	of	of	ADP
gujaf-146	34	10	the	the	DET
gujaf-146	34	11	studies	study	NOUN
gujaf-146	34	12	produce	produce	VERB
gujaf-146	34	13	conflicting	conflicting	ADJ
gujaf-146	34	14	results	result	NOUN
gujaf-146	34	15	.	.	PUNCT
gujaf-146	35	1	many	many	ADJ
gujaf-146	35	2	of	of	ADP
gujaf-146	35	3	these	these	DET
gujaf-146	35	4	studies	study	NOUN
gujaf-146	35	5	measured	measure	VERB
gujaf-146	35	6	firm	firm	ADJ
gujaf-146	35	7	performance	performance	NOUN
gujaf-146	35	8	using	use	VERB
gujaf-146	35	9	market	market	NOUN
gujaf-146	35	10	measures	measure	NOUN
gujaf-146	35	11	,	,	PUNCT
gujaf-146	35	12	return	return	VERB
gujaf-146	35	13	on	on	ADP
gujaf-146	35	14	assets	asset	NOUN
gujaf-146	35	15	,	,	PUNCT
gujaf-146	35	16	return	return	VERB
gujaf-146	35	17	on	on	ADP
gujaf-146	35	18	equity	equity	NOUN
gujaf-146	35	19	,	,	PUNCT
gujaf-146	35	20	net	net	ADJ
gujaf-146	35	21	profit	profit	NOUN
gujaf-146	35	22	margin	margin	NOUN
gujaf-146	35	23	etc	etc	X
gujaf-146	35	24	.	.	X
gujaf-146	36	1	in	in	ADP
gujaf-146	36	2	line	line	NOUN
gujaf-146	36	3	with	with	ADP
gujaf-146	36	4	those	those	DET
gujaf-146	36	5	studies	study	NOUN
gujaf-146	36	6	,	,	PUNCT
gujaf-146	36	7	this	this	DET
gujaf-146	36	8	study	study	NOUN
gujaf-146	36	9	will	will	AUX
gujaf-146	36	10	as	as	ADV
gujaf-146	36	11	well	well	ADV
gujaf-146	36	12	use	use	VERB
gujaf-146	36	13	profitability	profitability	NOUN
gujaf-146	36	14	or	or	CCONJ
gujaf-146	36	15	accounting	accounting	NOUN
gujaf-146	36	16	measures	measure	NOUN
gujaf-146	36	17	of	of	ADP
gujaf-146	36	18	financial	financial	ADJ
gujaf-146	36	19	performances	performance	NOUN
gujaf-146	36	20	in	in	ADP
gujaf-146	36	21	which	which	PRON
gujaf-146	36	22	returns	return	VERB
gujaf-146	36	23	on	on	ADP
gujaf-146	36	24	assets	asset	NOUN
gujaf-146	36	25	(	(	PUNCT
gujaf-146	36	26	roa	roa	PROPN
gujaf-146	36	27	)	)	PUNCT
gujaf-146	36	28	.	.	PUNCT
gujaf-146	37	1	based	base	VERB
gujaf-146	37	2	on	on	ADP
gujaf-146	37	3	the	the	DET
gujaf-146	37	4	forgoing	forgo	VERB
gujaf-146	37	5	the	the	DET
gujaf-146	37	6	main	main	ADJ
gujaf-146	37	7	objective	objective	NOUN
gujaf-146	37	8	of	of	ADP
gujaf-146	37	9	the	the	DET
gujaf-146	37	10	study	study	NOUN
gujaf-146	37	11	is	be	AUX
gujaf-146	37	12	to	to	PART
gujaf-146	37	13	examine	examine	VERB
gujaf-146	37	14	the	the	DET
gujaf-146	37	15	effect	effect	NOUN
gujaf-146	37	16	of	of	ADP
gujaf-146	37	17	ta	ta	PROPN
gujaf-146	37	18	on	on	ADP
gujaf-146	37	19	the	the	DET
gujaf-146	37	20	financial	financial	ADJ
gujaf-146	37	21	performance	performance	NOUN
gujaf-146	37	22	of	of	ADP
gujaf-146	37	23	listed	list	VERB
gujaf-146	37	24	industrial	industrial	ADJ
gujaf-146	37	25	goods	good	NOUN
gujaf-146	37	26	firms	firm	NOUN
gujaf-146	37	27	in	in	ADP
gujaf-146	37	28	nigeria	nigeria	PROPN
gujaf-146	37	29	and	and	CCONJ
gujaf-146	37	30	as	as	ADP
gujaf-146	37	31	a	a	DET
gujaf-146	37	32	result	result	NOUN
gujaf-146	37	33	,	,	PUNCT
gujaf-146	37	34	the	the	DET
gujaf-146	37	35	following	follow	VERB
gujaf-146	37	36	hypotheses	hypothesis	NOUN
gujaf-146	37	37	were	be	AUX
gujaf-146	37	38	tested	test	VERB
gujaf-146	37	39	by	by	ADP
gujaf-146	37	40	the	the	DET
gujaf-146	37	41	researcher	researcher	NOUN
gujaf-146	37	42	;	;	PUNCT
gujaf-146	37	43	h01	h01	NOUN
gujaf-146	37	44	:	:	PUNCT
gujaf-146	37	45	effective	effective	ADJ
gujaf-146	37	46	tax	tax	NOUN
gujaf-146	37	47	rate	rate	NOUN
gujaf-146	37	48	has	have	VERB
gujaf-146	37	49	no	no	DET
gujaf-146	37	50	significance	significance	NOUN
gujaf-146	37	51	effect	effect	NOUN
gujaf-146	37	52	on	on	ADP
gujaf-146	37	53	return	return	NOUN
gujaf-146	37	54	on	on	ADP
gujaf-146	37	55	assets	asset	NOUN
gujaf-146	37	56	of	of	ADP
gujaf-146	37	57	listed	list	VERB
gujaf-146	37	58	industrial	industrial	ADJ
gujaf-146	37	59	goods	good	NOUN
gujaf-146	37	60	firms	firm	NOUN
gujaf-146	37	61	in	in	ADP
gujaf-146	37	62	nigeria	nigeria	PROPN
gujaf-146	37	63	.	.	PUNCT
gujaf-146	38	1	h02	h02	NOUN
gujaf-146	38	2	:	:	PUNCT
gujaf-146	38	3	cash	cash	NOUN
gujaf-146	38	4	effective	effective	ADJ
gujaf-146	38	5	tax	tax	NOUN
gujaf-146	38	6	rate	rate	NOUN
gujaf-146	38	7	has	have	VERB
gujaf-146	38	8	no	no	DET
gujaf-146	38	9	significance	significance	NOUN
gujaf-146	38	10	effect	effect	NOUN
gujaf-146	38	11	on	on	ADP
gujaf-146	38	12	return	return	NOUN
gujaf-146	38	13	on	on	ADP
gujaf-146	38	14	assets	asset	NOUN
gujaf-146	38	15	of	of	ADP
gujaf-146	38	16	listed	list	VERB
gujaf-146	38	17	industrial	industrial	ADJ
gujaf-146	38	18	goods	good	NOUN
gujaf-146	38	19	firms	firm	NOUN
gujaf-146	38	20	in	in	ADP
gujaf-146	38	21	nigeria	nigeria	PROPN
gujaf-146	38	22	.	.	PUNCT
gujaf-146	39	1	2	2	X
gujaf-146	39	2	.	.	X
gujaf-146	39	3	literature	literature	NOUN
gujaf-146	39	4	review	review	VERB
gujaf-146	39	5	the	the	DET
gujaf-146	39	6	concept	concept	NOUN
gujaf-146	39	7	of	of	ADP
gujaf-146	39	8	tax	tax	NOUN
gujaf-146	39	9	planning	planning	NOUN
gujaf-146	39	10	is	be	AUX
gujaf-146	39	11	very	very	ADV
gujaf-146	39	12	important	important	ADJ
gujaf-146	39	13	as	as	SCONJ
gujaf-146	39	14	it	it	PRON
gujaf-146	39	15	relate	relate	VERB
gujaf-146	39	16	to	to	ADP
gujaf-146	39	17	financial	financial	ADJ
gujaf-146	39	18	performance	performance	NOUN
gujaf-146	39	19	of	of	ADP
gujaf-146	39	20	any	any	DET
gujaf-146	39	21	company	company	NOUN
gujaf-146	39	22	.	.	PUNCT
gujaf-146	40	1	tax	tax	NOUN
gujaf-146	40	2	planning	planning	NOUN
gujaf-146	40	3	is	be	AUX
gujaf-146	40	4	an	an	DET
gujaf-146	40	5	activity	activity	NOUN
gujaf-146	40	6	to	to	PART
gujaf-146	40	7	obtain	obtain	VERB
gujaf-146	40	8	a	a	DET
gujaf-146	40	9	maximum	maximum	ADJ
gujaf-146	40	10	increase	increase	NOUN
gujaf-146	40	11	in	in	ADP
gujaf-146	40	12	the	the	DET
gujaf-146	40	13	4	4	NUM
gujaf-146	40	14	owner	owner	NOUN
gujaf-146	40	15	's	's	PART
gujaf-146	40	16	wealth	wealth	NOUN
gujaf-146	40	17	by	by	ADP
gujaf-146	40	18	increasing	increase	VERB
gujaf-146	40	19	their	their	PRON
gujaf-146	40	20	profitability	profitability	NOUN
gujaf-146	40	21	advantages	advantage	NOUN
gujaf-146	40	22	based	base	VERB
gujaf-146	40	23	on	on	ADP
gujaf-146	40	24	information	information	NOUN
gujaf-146	40	25	asymmetry	asymmetry	NOUN
gujaf-146	40	26	(	(	PUNCT
gujaf-146	40	27	desai	desai	PROPN
gujaf-146	40	28	&	&	CCONJ
gujaf-146	40	29	darmapala	darmapala	PROPN
gujaf-146	40	30	,	,	PUNCT
gujaf-146	40	31	2009	2009	NUM
gujaf-146	40	32	)	)	PUNCT
gujaf-146	40	33	.	.	PUNCT
gujaf-146	41	1	it	it	PRON
gujaf-146	41	2	includes	include	VERB
gujaf-146	41	3	a	a	DET
gujaf-146	41	4	competent	competent	ADJ
gujaf-146	41	5	arrangement	arrangement	NOUN
gujaf-146	41	6	for	for	ADP
gujaf-146	41	7	the	the	DET
gujaf-146	41	8	financial	financial	ADJ
gujaf-146	41	9	transaction	transaction	NOUN
gujaf-146	41	10	(	(	PUNCT
gujaf-146	41	11	in	in	ADP
gujaf-146	41	12	applicable	applicable	ADJ
gujaf-146	41	13	laws	law	NOUN
gujaf-146	41	14	)	)	PUNCT
gujaf-146	41	15	to	to	PART
gujaf-146	41	16	reduce	reduce	VERB
gujaf-146	41	17	tax	tax	NOUN
gujaf-146	41	18	liability	liability	NOUN
gujaf-146	41	19	.	.	PUNCT
gujaf-146	42	1	the	the	DET
gujaf-146	42	2	revenue	revenue	NOUN
gujaf-146	42	3	authority	authority	NOUN
gujaf-146	42	4	has	have	AUX
gujaf-146	42	5	recently	recently	ADV
gujaf-146	42	6	shown	show	VERB
gujaf-146	42	7	great	great	ADJ
gujaf-146	42	8	interest	interest	NOUN
gujaf-146	42	9	in	in	ADP
gujaf-146	42	10	companies	company	NOUN
gujaf-146	42	11	that	that	PRON
gujaf-146	42	12	have	have	AUX
gujaf-146	42	13	been	be	AUX
gujaf-146	42	14	aroused	arouse	VERB
gujaf-146	42	15	on	on	ADP
gujaf-146	42	16	their	their	PRON
gujaf-146	42	17	operations	operation	NOUN
gujaf-146	42	18	due	due	ADP
gujaf-146	42	19	to	to	ADP
gujaf-146	42	20	a	a	DET
gujaf-146	42	21	difficult	difficult	ADJ
gujaf-146	42	22	commercial	commercial	ADJ
gujaf-146	42	23	environment	environment	NOUN
gujaf-146	42	24	and	and	CCONJ
gujaf-146	42	25	the	the	DET
gujaf-146	42	26	search	search	NOUN
gujaf-146	42	27	for	for	ADP
gujaf-146	42	28	complex	complex	ADJ
gujaf-146	42	29	tax	tax	NOUN
gujaf-146	42	30	evasion	evasion	NOUN
gujaf-146	42	31	mechanisms	mechanism	NOUN
gujaf-146	42	32	.	.	PUNCT
gujaf-146	43	1	this	this	PRON
gujaf-146	43	2	has	have	AUX
gujaf-146	43	3	also	also	ADV
gujaf-146	43	4	been	be	AUX
gujaf-146	43	5	complicated	complicate	VERB
gujaf-146	43	6	by	by	ADP
gujaf-146	43	7	the	the	DET
gujaf-146	43	8	transfer	transfer	NOUN
gujaf-146	43	9	pricing	pricing	NOUN
gujaf-146	43	10	models	model	NOUN
gujaf-146	43	11	of	of	ADP
gujaf-146	43	12	the	the	DET
gujaf-146	43	13	company	company	NOUN
gujaf-146	43	14	(	(	PUNCT
gujaf-146	43	15	olarewaju	olarewaju	PROPN
gujaf-146	43	16	&	&	CCONJ
gujaf-146	43	17	olayewola	olayewola	PROPN
gujaf-146	43	18	,	,	PUNCT
gujaf-146	43	19	2019	2019	NUM
gujaf-146	43	20	)	)	PUNCT
gujaf-146	43	21	.	.	PUNCT
gujaf-146	44	1	fagbem	fagbem	PROPN
gujaf-146	44	2	et	et	PROPN
gujaf-146	44	3	al	al	PROPN
gujaf-146	44	4	.	.	PROPN
gujaf-146	45	1	(	(	PUNCT
gujaf-146	45	2	2019	2019	NUM
gujaf-146	45	3	)	)	PUNCT
gujaf-146	45	4	maintain	maintain	VERB
gujaf-146	45	5	that	that	SCONJ
gujaf-146	45	6	tax	tax	NOUN
gujaf-146	45	7	planning	planning	NOUN
gujaf-146	45	8	can	can	AUX
gujaf-146	45	9	be	be	AUX
gujaf-146	45	10	conceptualized	conceptualize	VERB
gujaf-146	45	11	as	as	ADP
gujaf-146	45	12	a	a	DET
gujaf-146	45	13	legal	legal	ADJ
gujaf-146	45	14	act	act	NOUN
gujaf-146	45	15	of	of	ADP
gujaf-146	45	16	transferring	transfer	VERB
gujaf-146	45	17	economic	economic	ADJ
gujaf-146	45	18	value	value	NOUN
gujaf-146	45	19	from	from	ADP
gujaf-146	45	20	the	the	DET
gujaf-146	45	21	state	state	NOUN
gujaf-146	45	22	to	to	ADP
gujaf-146	45	23	the	the	DET
gujaf-146	45	24	firm	firm	NOUN
gujaf-146	45	25	through	through	ADP
gujaf-146	45	26	the	the	DET
gujaf-146	45	27	minimization	minimization	NOUN
gujaf-146	45	28	of	of	ADP
gujaf-146	45	29	the	the	DET
gujaf-146	45	30	tax	tax	NOUN
gujaf-146	45	31	liability	liability	NOUN
gujaf-146	45	32	by	by	ADP
gujaf-146	45	33	taking	take	VERB
gujaf-146	45	34	advantages	advantage	NOUN
gujaf-146	45	35	of	of	ADP
gujaf-146	45	36	loopholes	loophole	NOUN
gujaf-146	45	37	in	in	ADP
gujaf-146	45	38	tax	tax	NOUN
gujaf-146	45	39	laws	law	NOUN
gujaf-146	45	40	and	and	CCONJ
gujaf-146	45	41	policies	policy	NOUN
gujaf-146	45	42	.	.	PUNCT
gujaf-146	46	1	razal	razal	NOUN
gujaf-146	46	2	et	et	PROPN
gujaf-146	46	3	al	al	PROPN
gujaf-146	46	4	.	.	PROPN
gujaf-146	47	1	(	(	PUNCT
gujaf-146	47	2	2018	2018	NUM
gujaf-146	47	3	)	)	PUNCT
gujaf-146	47	4	show	show	VERB
gujaf-146	47	5	that	that	SCONJ
gujaf-146	47	6	tax	tax	NOUN
gujaf-146	47	7	planning	planning	NOUN
gujaf-146	47	8	was	be	AUX
gujaf-146	47	9	an	an	DET
gujaf-146	47	10	important	important	ADJ
gujaf-146	47	11	tool	tool	NOUN
gujaf-146	47	12	for	for	ADP
gujaf-146	47	13	reducing	reduce	VERB
gujaf-146	47	14	the	the	DET
gujaf-146	47	15	tax	tax	NOUN
gujaf-146	47	16	impact	impact	NOUN
gujaf-146	47	17	on	on	ADP
gujaf-146	47	18	business	business	NOUN
gujaf-146	47	19	liquidity	liquidity	NOUN
gujaf-146	47	20	and	and	CCONJ
gujaf-146	47	21	profitability	profitability	NOUN
gujaf-146	47	22	.	.	PUNCT
gujaf-146	48	1	oyeyemi	oyeyemi	PROPN
gujaf-146	48	2	and	and	CCONJ
gujaf-146	48	3	babatunde	babatunde	PROPN
gujaf-146	48	4	(	(	PUNCT
gujaf-146	48	5	2016	2016	NUM
gujaf-146	48	6	)	)	PUNCT
gujaf-146	48	7	find	find	VERB
gujaf-146	48	8	that	that	SCONJ
gujaf-146	48	9	a	a	DET
gujaf-146	48	10	tax	tax	NOUN
gujaf-146	48	11	planning	planning	NOUN
gujaf-146	48	12	strategy	strategy	NOUN
gujaf-146	48	13	usually	usually	ADV
gujaf-146	48	14	has	have	VERB
gujaf-146	48	15	a	a	DET
gujaf-146	48	16	positive	positive	ADJ
gujaf-146	48	17	impact	impact	NOUN
gujaf-146	48	18	on	on	ADP
gujaf-146	48	19	a	a	DET
gujaf-146	48	20	company	company	NOUN
gujaf-146	48	21	's	's	PART
gujaf-146	48	22	cash	cash	NOUN
gujaf-146	48	23	flows	flow	NOUN
gujaf-146	48	24	and	and	CCONJ
gujaf-146	48	25	tax	tax	NOUN
gujaf-146	48	26	returns	return	NOUN
gujaf-146	48	27	.	.	PUNCT
gujaf-146	49	1	however	however	ADV
gujaf-146	49	2	,	,	PUNCT
gujaf-146	49	3	tax	tax	NOUN
gujaf-146	49	4	planning	planning	NOUN
gujaf-146	49	5	strategies	strategy	NOUN
gujaf-146	49	6	negatively	negatively	ADV
gujaf-146	49	7	affect	affect	VERB
gujaf-146	49	8	government	government	NOUN
gujaf-146	49	9	revenue	revenue	NOUN
gujaf-146	49	10	and	and	CCONJ
gujaf-146	49	11	further	far	ADV
gujaf-146	49	12	increase	increase	VERB
gujaf-146	49	13	the	the	DET
gujaf-146	49	14	cost	cost	NOUN
gujaf-146	49	15	of	of	ADP
gujaf-146	49	16	tax	tax	NOUN
gujaf-146	49	17	compliance	compliance	NOUN
gujaf-146	49	18	.	.	PUNCT
gujaf-146	50	1	therefore	therefore	ADV
gujaf-146	50	2	,	,	PUNCT
gujaf-146	50	3	this	this	DET
gujaf-146	50	4	idea	idea	NOUN
gujaf-146	50	5	is	be	AUX
gujaf-146	50	6	important	important	ADJ
gujaf-146	50	7	for	for	ADP
gujaf-146	50	8	companies	company	NOUN
gujaf-146	50	9	listed	list	VERB
gujaf-146	50	10	on	on	ADP
gujaf-146	50	11	the	the	DET
gujaf-146	50	12	nse	nse	NOUN
gujaf-146	50	13	,	,	PUNCT
gujaf-146	50	14	which	which	PRON
gujaf-146	50	15	may	may	AUX
gujaf-146	50	16	seek	seek	VERB
gujaf-146	50	17	to	to	PART
gujaf-146	50	18	improve	improve	VERB
gujaf-146	50	19	their	their	PRON
gujaf-146	50	20	tax	tax	NOUN
gujaf-146	50	21	savings	saving	NOUN
gujaf-146	50	22	.	.	PUNCT
gujaf-146	51	1	tax	tax	NOUN
gujaf-146	51	2	planning	planning	NOUN
gujaf-146	51	3	is	be	AUX
gujaf-146	51	4	considered	consider	VERB
gujaf-146	51	5	a	a	DET
gujaf-146	51	6	significant	significant	ADJ
gujaf-146	51	7	investment	investment	NOUN
gujaf-146	51	8	for	for	ADP
gujaf-146	51	9	shareholders	shareholder	NOUN
gujaf-146	51	10	due	due	ADP
gujaf-146	51	11	to	to	ADP
gujaf-146	51	12	the	the	DET
gujaf-146	51	13	reduction	reduction	NOUN
gujaf-146	51	14	of	of	ADP
gujaf-146	51	15	the	the	DET
gujaf-146	51	16	tax	tax	NOUN
gujaf-146	51	17	burden	burden	NOUN
gujaf-146	51	18	,	,	PUNCT
gujaf-146	51	19	which	which	PRON
gujaf-146	51	20	places	place	VERB
gujaf-146	51	21	a	a	DET
gujaf-146	51	22	heavy	heavy	ADJ
gujaf-146	51	23	burden	burden	NOUN
gujaf-146	51	24	on	on	ADP
gujaf-146	51	25	companies	company	NOUN
gujaf-146	51	26	and	and	CCONJ
gujaf-146	51	27	shareholders	shareholder	NOUN
gujaf-146	51	28	(	(	PUNCT
gujaf-146	51	29	chen	chen	PROPN
gujaf-146	51	30	et	et	PROPN
gujaf-146	51	31	al	al	PROPN
gujaf-146	51	32	.	.	PROPN
gujaf-146	51	33	2010	2010	NUM
gujaf-146	51	34	)	)	PUNCT
gujaf-146	51	35	.	.	PUNCT
gujaf-146	52	1	chukwudi	chukwudi	PROPN
gujaf-146	52	2	et	et	PROPN
gujaf-146	52	3	al	al	PROPN
gujaf-146	52	4	.	.	PROPN
gujaf-146	52	5	(	(	PUNCT
gujaf-146	52	6	2020	2020	NUM
gujaf-146	52	7	)	)	PUNCT
gujaf-146	52	8	find	find	VERB
gujaf-146	52	9	that	that	SCONJ
gujaf-146	52	10	there	there	PRON
gujaf-146	52	11	is	be	VERB
gujaf-146	52	12	inequality	inequality	NOUN
gujaf-146	52	13	in	in	ADP
gujaf-146	52	14	the	the	DET
gujaf-146	52	15	payment	payment	NOUN
gujaf-146	52	16	of	of	ADP
gujaf-146	52	17	taxes	taxis	NOUN
gujaf-146	52	18	between	between	ADP
gujaf-146	52	19	companies	company	NOUN
gujaf-146	52	20	over	over	ADP
gujaf-146	52	21	time	time	NOUN
gujaf-146	52	22	.	.	PUNCT
gujaf-146	53	1	this	this	DET
gujaf-146	53	2	change	change	NOUN
gujaf-146	53	3	in	in	ADP
gujaf-146	53	4	tax	tax	NOUN
gujaf-146	53	5	payments	payment	NOUN
gujaf-146	53	6	reflects	reflect	VERB
gujaf-146	53	7	the	the	DET
gujaf-146	53	8	practice	practice	NOUN
gujaf-146	53	9	of	of	ADP
gujaf-146	53	10	tax	tax	NOUN
gujaf-146	53	11	planning	planning	NOUN
gujaf-146	53	12	by	by	ADP
gujaf-146	53	13	legal	legal	ADJ
gujaf-146	53	14	entities	entity	NOUN
gujaf-146	53	15	.	.	PUNCT
gujaf-146	54	1	tax	tax	NOUN
gujaf-146	54	2	planning	planning	NOUN
gujaf-146	54	3	is	be	AUX
gujaf-146	54	4	any	any	DET
gujaf-146	54	5	tax	tax	NOUN
gujaf-146	54	6	activity	activity	NOUN
gujaf-146	54	7	that	that	PRON
gujaf-146	54	8	can	can	AUX
gujaf-146	54	9	significantly	significantly	ADV
gujaf-146	54	10	reduce	reduce	VERB
gujaf-146	54	11	a	a	DET
gujaf-146	54	12	company	company	NOUN
gujaf-146	54	13	's	's	PART
gujaf-146	54	14	tax	tax	NOUN
gujaf-146	54	15	burden	burden	NOUN
gujaf-146	54	16	,	,	PUNCT
gujaf-146	54	17	as	as	SCONJ
gujaf-146	54	18	evidenced	evidence	VERB
gujaf-146	54	19	by	by	ADP
gujaf-146	54	20	the	the	DET
gujaf-146	54	21	actual	actual	ADJ
gujaf-146	54	22	tax	tax	NOUN
gujaf-146	54	23	rate	rate	NOUN
gujaf-146	54	24	.	.	PUNCT
gujaf-146	55	1	however	however	ADV
gujaf-146	55	2	,	,	PUNCT
gujaf-146	55	3	shareholders	shareholder	NOUN
gujaf-146	55	4	are	be	AUX
gujaf-146	55	5	not	not	PART
gujaf-146	55	6	allowed	allow	VERB
gujaf-146	55	7	to	to	PART
gujaf-146	55	8	engage	engage	VERB
gujaf-146	55	9	in	in	ADP
gujaf-146	55	10	tax	tax	NOUN
gujaf-146	55	11	planning	planning	NOUN
gujaf-146	55	12	activities	activity	NOUN
gujaf-146	55	13	due	due	ADJ
gujaf-146	55	14	to	to	ADP
gujaf-146	55	15	potential	potential	ADJ
gujaf-146	55	16	costs	cost	NOUN
gujaf-146	55	17	(	(	PUNCT
gujaf-146	55	18	chen	chen	PROPN
gujaf-146	55	19	et	et	PROPN
gujaf-146	55	20	al	al	PROPN
gujaf-146	55	21	.	.	PROPN
gujaf-146	55	22	2010	2010	NUM
gujaf-146	55	23	)	)	PUNCT
gujaf-146	55	24	.	.	PUNCT
gujaf-146	56	1	tax	tax	NOUN
gujaf-146	56	2	planning	planning	NOUN
gujaf-146	56	3	activities	activity	NOUN
gujaf-146	56	4	ultimately	ultimately	ADV
gujaf-146	56	5	result	result	VERB
gujaf-146	56	6	in	in	ADP
gujaf-146	56	7	an	an	DET
gujaf-146	56	8	effective	effective	ADJ
gujaf-146	56	9	tax	tax	NOUN
gujaf-146	56	10	rate	rate	NOUN
gujaf-146	56	11	(	(	PUNCT
gujaf-146	56	12	etr	etr	PROPN
gujaf-146	56	13	)	)	PUNCT
gujaf-146	56	14	that	that	PRON
gujaf-146	56	15	differs	differ	VERB
gujaf-146	56	16	from	from	ADP
gujaf-146	56	17	the	the	DET
gujaf-146	56	18	corporate	corporate	ADJ
gujaf-146	56	19	tax	tax	NOUN
gujaf-146	56	20	rate	rate	NOUN
gujaf-146	56	21	.	.	PUNCT
gujaf-146	57	1	a	a	DET
gujaf-146	57	2	company	company	NOUN
gujaf-146	57	3	's	's	PART
gujaf-146	57	4	ability	ability	NOUN
gujaf-146	57	5	to	to	PART
gujaf-146	57	6	carry	carry	VERB
gujaf-146	57	7	out	out	ADP
gujaf-146	57	8	effective	effective	ADJ
gujaf-146	57	9	tax	tax	NOUN
gujaf-146	57	10	planning	planning	NOUN
gujaf-146	57	11	is	be	AUX
gujaf-146	57	12	reflected	reflect	VERB
gujaf-146	57	13	in	in	ADP
gujaf-146	57	14	its	its	PRON
gujaf-146	57	15	final	final	ADJ
gujaf-146	57	16	etr	etr	PROPN
gujaf-146	57	17	.	.	PUNCT
gujaf-146	58	1	thus	thus	ADV
gujaf-146	58	2	,	,	PUNCT
gujaf-146	58	3	etr	etr	PROPN
gujaf-146	58	4	is	be	AUX
gujaf-146	58	5	an	an	DET
gujaf-146	58	6	effective	effective	ADJ
gujaf-146	58	7	feature	feature	NOUN
gujaf-146	58	8	of	of	ADP
gujaf-146	58	9	tax	tax	NOUN
gujaf-146	58	10	planning	planning	NOUN
gujaf-146	58	11	.	.	PUNCT
gujaf-146	59	1	therefore	therefore	ADV
gujaf-146	59	2	,	,	PUNCT
gujaf-146	59	3	we	we	PRON
gujaf-146	59	4	can	can	AUX
gujaf-146	59	5	conclude	conclude	VERB
gujaf-146	59	6	that	that	SCONJ
gujaf-146	59	7	tax	tax	NOUN
gujaf-146	59	8	planning	planning	NOUN
gujaf-146	59	9	can	can	AUX
gujaf-146	59	10	be	be	AUX
gujaf-146	59	11	effectively	effectively	ADV
gujaf-146	59	12	measured	measure	VERB
gujaf-146	59	13	by	by	ADP
gujaf-146	59	14	the	the	DET
gujaf-146	59	15	effective	effective	ADJ
gujaf-146	59	16	tax	tax	NOUN
gujaf-146	59	17	rate	rate	NOUN
gujaf-146	59	18	(	(	PUNCT
gujaf-146	59	19	etr	etr	PROPN
gujaf-146	59	20	)	)	PUNCT
gujaf-146	59	21	(	(	PUNCT
gujaf-146	59	22	izevbekhai	izevbekhai	PROPN
gujaf-146	59	23	,	,	PUNCT
gujaf-146	59	24	&	&	CCONJ
gujaf-146	59	25	odion	odion	PROPN
gujaf-146	59	26	,	,	PUNCT
gujaf-146	59	27	2018	2018	NUM
gujaf-146	59	28	)	)	PUNCT
gujaf-146	59	29	.	.	PUNCT
gujaf-146	60	1	the	the	DET
gujaf-146	60	2	real	real	ADJ
gujaf-146	60	3	tax	tax	NOUN
gujaf-146	60	4	rate	rate	NOUN
gujaf-146	60	5	is	be	AUX
gujaf-146	60	6	the	the	DET
gujaf-146	60	7	average	average	ADJ
gujaf-146	60	8	tax	tax	NOUN
gujaf-146	60	9	rate	rate	NOUN
gujaf-146	60	10	of	of	ADP
gujaf-146	60	11	a	a	DET
gujaf-146	60	12	company	company	NOUN
gujaf-146	60	13	or	or	CCONJ
gujaf-146	60	14	an	an	DET
gujaf-146	60	15	individual	individual	NOUN
gujaf-146	60	16	.	.	PUNCT
gujaf-146	61	1	the	the	DET
gujaf-146	61	2	real	real	ADJ
gujaf-146	61	3	tax	tax	NOUN
gujaf-146	61	4	rate	rate	NOUN
gujaf-146	61	5	for	for	ADP
gujaf-146	61	6	individuals	individual	NOUN
gujaf-146	61	7	is	be	AUX
gujaf-146	61	8	the	the	DET
gujaf-146	61	9	average	average	ADJ
gujaf-146	61	10	rate	rate	NOUN
gujaf-146	61	11	at	at	ADP
gujaf-146	61	12	which	which	PRON
gujaf-146	61	13	their	their	PRON
gujaf-146	61	14	income	income	NOUN
gujaf-146	61	15	is	be	AUX
gujaf-146	61	16	taxed	tax	VERB
gujaf-146	61	17	,	,	PUNCT
gujaf-146	61	18	while	while	SCONJ
gujaf-146	61	19	the	the	DET
gujaf-146	61	20	real	real	ADJ
gujaf-146	61	21	tax	tax	NOUN
gujaf-146	61	22	rate	rate	NOUN
gujaf-146	61	23	for	for	ADP
gujaf-146	61	24	a	a	DET
gujaf-146	61	25	company	company	NOUN
gujaf-146	61	26	is	be	AUX
gujaf-146	61	27	the	the	DET
gujaf-146	61	28	average	average	ADJ
gujaf-146	61	29	rate	rate	NOUN
gujaf-146	61	30	at	at	ADP
gujaf-146	61	31	which	which	PRON
gujaf-146	61	32	they	they	PRON
gujaf-146	61	33	are	be	AUX
gujaf-146	61	34	taxed	tax	VERB
gujaf-146	61	35	before	before	ADP
gujaf-146	61	36	their	their	PRON
gujaf-146	61	37	profits	profit	NOUN
gujaf-146	61	38	(	(	PUNCT
gujaf-146	61	39	john	john	PROPN
gujaf-146	61	40	,	,	PUNCT
gujaf-146	61	41	2012	2012	NUM
gujaf-146	61	42	)	)	PUNCT
gujaf-146	61	43	.	.	PUNCT
gujaf-146	62	1	however	however	ADV
gujaf-146	62	2	,	,	PUNCT
gujaf-146	62	3	the	the	DET
gujaf-146	62	4	effective	effective	ADJ
gujaf-146	62	5	tax	tax	NOUN
gujaf-146	62	6	rate	rate	NOUN
gujaf-146	62	7	(	(	PUNCT
gujaf-146	62	8	etr	etr	NOUN
gujaf-146	62	9	)	)	PUNCT
gujaf-146	62	10	measures	measure	VERB
gujaf-146	62	11	the	the	DET
gujaf-146	62	12	tax	tax	NOUN
gujaf-146	62	13	burden	burden	NOUN
gujaf-146	62	14	of	of	ADP
gujaf-146	62	15	the	the	DET
gujaf-146	62	16	company	company	NOUN
gujaf-146	62	17	and	and	CCONJ
gujaf-146	62	18	can	can	AUX
gujaf-146	62	19	also	also	ADV
gujaf-146	62	20	examine	examine	VERB
gujaf-146	62	21	the	the	DET
gujaf-146	62	22	performance	performance	NOUN
gujaf-146	62	23	of	of	ADP
gujaf-146	62	24	the	the	DET
gujaf-146	62	25	company	company	NOUN
gujaf-146	62	26	.	.	PUNCT
gujaf-146	63	1	increasing	increase	VERB
gujaf-146	63	2	the	the	DET
gujaf-146	63	3	company	company	NOUN
gujaf-146	63	4	's	's	PART
gujaf-146	63	5	profitability	profitability	NOUN
gujaf-146	63	6	will	will	AUX
gujaf-146	63	7	show	show	VERB
gujaf-146	63	8	investors	investor	NOUN
gujaf-146	63	9	that	that	SCONJ
gujaf-146	63	10	the	the	DET
gujaf-146	63	11	company	company	NOUN
gujaf-146	63	12	's	's	PART
gujaf-146	63	13	value	value	NOUN
gujaf-146	63	14	is	be	AUX
gujaf-146	63	15	good	good	ADJ
gujaf-146	63	16	and	and	CCONJ
gujaf-146	63	17	will	will	AUX
gujaf-146	63	18	attract	attract	VERB
gujaf-146	63	19	5	5	NUM
gujaf-146	63	20	more	more	ADJ
gujaf-146	63	21	investors	investor	NOUN
gujaf-146	63	22	to	to	PART
gujaf-146	63	23	invest	invest	VERB
gujaf-146	63	24	.	.	PUNCT
gujaf-146	64	1	this	this	PRON
gujaf-146	64	2	is	be	AUX
gujaf-146	64	3	because	because	SCONJ
gujaf-146	64	4	investors	investor	NOUN
gujaf-146	64	5	may	may	AUX
gujaf-146	64	6	know	know	VERB
gujaf-146	64	7	that	that	SCONJ
gujaf-146	64	8	a	a	DET
gujaf-146	64	9	company	company	NOUN
gujaf-146	64	10	has	have	VERB
gujaf-146	64	11	a	a	DET
gujaf-146	64	12	higher	high	ADJ
gujaf-146	64	13	profit	profit	NOUN
gujaf-146	64	14	by	by	ADP
gujaf-146	64	15	paying	pay	VERB
gujaf-146	64	16	a	a	DET
gujaf-146	64	17	lower	low	ADJ
gujaf-146	64	18	tax	tax	NOUN
gujaf-146	64	19	rate	rate	NOUN
gujaf-146	64	20	and	and	CCONJ
gujaf-146	64	21	offering	offer	VERB
gujaf-146	64	22	higher	high	ADJ
gujaf-146	64	23	returns	return	NOUN
gujaf-146	64	24	to	to	ADP
gujaf-146	64	25	its	its	PRON
gujaf-146	64	26	shareholders	shareholder	NOUN
gujaf-146	64	27	.	.	PUNCT
gujaf-146	65	1	according	accord	VERB
gujaf-146	65	2	to	to	ADP
gujaf-146	65	3	johnson	johnson	PROPN
gujaf-146	65	4	et	et	PROPN
gujaf-146	65	5	al	al	PROPN
gujaf-146	65	6	.	.	PROPN
gujaf-146	66	1	(	(	PUNCT
gujaf-146	66	2	2012	2012	NUM
gujaf-146	66	3	)	)	PUNCT
gujaf-146	66	4	,	,	PUNCT
gujaf-146	66	5	the	the	DET
gujaf-146	66	6	real	real	ADJ
gujaf-146	66	7	tax	tax	NOUN
gujaf-146	66	8	rate	rate	NOUN
gujaf-146	66	9	is	be	AUX
gujaf-146	66	10	used	use	VERB
gujaf-146	66	11	to	to	PART
gujaf-146	66	12	measure	measure	VERB
gujaf-146	66	13	how	how	SCONJ
gujaf-146	66	14	much	much	ADJ
gujaf-146	66	15	an	an	DET
gujaf-146	66	16	individual	individual	ADJ
gujaf-146	66	17	,	,	PUNCT
gujaf-146	66	18	business	business	NOUN
gujaf-146	66	19	or	or	CCONJ
gujaf-146	66	20	company	company	NOUN
gujaf-146	66	21	pays	pay	VERB
gujaf-146	66	22	taxes	taxis	NOUN
gujaf-146	66	23	as	as	ADP
gujaf-146	66	24	a	a	DET
gujaf-146	66	25	percentage	percentage	NOUN
gujaf-146	66	26	of	of	ADP
gujaf-146	66	27	their	their	PRON
gujaf-146	66	28	pre	pre	ADJ
gujaf-146	66	29	-	-	ADJ
gujaf-146	66	30	tax	tax	ADJ
gujaf-146	66	31	income	income	NOUN
gujaf-146	66	32	.	.	PUNCT
gujaf-146	67	1	in	in	ADP
gujaf-146	67	2	other	other	ADJ
gujaf-146	67	3	words	word	NOUN
gujaf-146	67	4	,	,	PUNCT
gujaf-146	67	5	this	this	PRON
gujaf-146	67	6	is	be	AUX
gujaf-146	67	7	the	the	DET
gujaf-146	67	8	average	average	ADJ
gujaf-146	67	9	rate	rate	NOUN
gujaf-146	67	10	at	at	ADP
gujaf-146	67	11	which	which	DET
gujaf-146	67	12	firm	firm	NOUN
gujaf-146	67	13	’s	’s	PART
gujaf-146	67	14	income	income	NOUN
gujaf-146	67	15	will	will	AUX
gujaf-146	67	16	be	be	AUX
gujaf-146	67	17	taxed	tax	VERB
gujaf-146	67	18	.	.	PUNCT
gujaf-146	68	1	financial	financial	ADJ
gujaf-146	68	2	competitiveness	competitiveness	NOUN
gujaf-146	68	3	as	as	ADP
gujaf-146	68	4	a	a	DET
gujaf-146	68	5	means	means	NOUN
gujaf-146	68	6	of	of	ADP
gujaf-146	68	7	measuring	measure	VERB
gujaf-146	68	8	firm	firm	NOUN
gujaf-146	68	9	’s	’s	PART
gujaf-146	68	10	performance	performance	NOUN
gujaf-146	68	11	financially	financially	ADV
gujaf-146	68	12	refers	refer	VERB
gujaf-146	68	13	to	to	ADP
gujaf-146	68	14	the	the	DET
gujaf-146	68	15	measurement	measurement	NOUN
gujaf-146	68	16	of	of	ADP
gujaf-146	68	17	firm	firm	ADJ
gujaf-146	68	18	performance	performance	NOUN
gujaf-146	68	19	in	in	ADP
gujaf-146	68	20	financial	financial	ADJ
gujaf-146	68	21	terms	term	NOUN
gujaf-146	68	22	.	.	PUNCT
gujaf-146	69	1	thus	thus	ADV
gujaf-146	69	2	,	,	PUNCT
gujaf-146	69	3	according	accord	VERB
gujaf-146	69	4	to	to	ADP
gujaf-146	69	5	tauhid	tauhid	NOUN
gujaf-146	69	6	et	et	PROPN
gujaf-146	69	7	al	al	PROPN
gujaf-146	69	8	.	.	PROPN
gujaf-146	69	9	(	(	PUNCT
gujaf-146	69	10	2020	2020	NUM
gujaf-146	69	11	)	)	PUNCT
gujaf-146	69	12	financial	financial	ADJ
gujaf-146	69	13	measurements	measurement	NOUN
gujaf-146	69	14	play	play	VERB
gujaf-146	69	15	an	an	DET
gujaf-146	69	16	important	important	ADJ
gujaf-146	69	17	role	role	NOUN
gujaf-146	69	18	in	in	ADP
gujaf-146	69	19	corporate	corporate	ADJ
gujaf-146	69	20	structure	structure	NOUN
gujaf-146	69	21	and	and	CCONJ
gujaf-146	69	22	growth	growth	NOUN
gujaf-146	69	23	.	.	PUNCT
gujaf-146	70	1	it	it	PRON
gujaf-146	70	2	measures	measure	VERB
gujaf-146	70	3	profitability	profitability	NOUN
gujaf-146	70	4	,	,	PUNCT
gujaf-146	70	5	success	success	NOUN
gujaf-146	70	6	and	and	CCONJ
gujaf-146	70	7	improves	improve	VERB
gujaf-146	70	8	a	a	DET
gujaf-146	70	9	company	company	NOUN
gujaf-146	70	10	's	's	PART
gujaf-146	70	11	reputation	reputation	NOUN
gujaf-146	70	12	.	.	PUNCT
gujaf-146	71	1	according	accord	VERB
gujaf-146	71	2	to	to	ADP
gujaf-146	71	3	alice	alice	PROPN
gujaf-146	71	4	and	and	CCONJ
gujaf-146	71	5	stanley	stanley	PROPN
gujaf-146	71	6	(	(	PUNCT
gujaf-146	71	7	2016	2016	NUM
gujaf-146	71	8	)	)	PUNCT
gujaf-146	71	9	,	,	PUNCT
gujaf-146	71	10	corporate	corporate	ADJ
gujaf-146	71	11	financial	financial	ADJ
gujaf-146	71	12	performance	performance	NOUN
gujaf-146	71	13	is	be	AUX
gujaf-146	71	14	an	an	DET
gujaf-146	71	15	issue	issue	NOUN
gujaf-146	71	16	that	that	PRON
gujaf-146	71	17	has	have	AUX
gujaf-146	71	18	received	receive	VERB
gujaf-146	71	19	much	much	ADJ
gujaf-146	71	20	attention	attention	NOUN
gujaf-146	71	21	,	,	PUNCT
gujaf-146	71	22	feedback	feedback	NOUN
gujaf-146	71	23	and	and	CCONJ
gujaf-146	71	24	interest	interest	NOUN
gujaf-146	71	25	from	from	ADP
gujaf-146	71	26	financial	financial	ADJ
gujaf-146	71	27	professionals	professional	NOUN
gujaf-146	71	28	,	,	PUNCT
gujaf-146	71	29	researchers	researcher	NOUN
gujaf-146	71	30	and	and	CCONJ
gujaf-146	71	31	the	the	DET
gujaf-146	71	32	general	general	ADJ
gujaf-146	71	33	public	public	NOUN
gujaf-146	71	34	.	.	PUNCT
gujaf-146	72	1	however	however	ADV
gujaf-146	72	2	,	,	PUNCT
gujaf-146	72	3	the	the	DET
gujaf-146	72	4	concept	concept	NOUN
gujaf-146	72	5	of	of	ADP
gujaf-146	72	6	financial	financial	ADJ
gujaf-146	72	7	activity	activity	NOUN
gujaf-146	72	8	can	can	AUX
gujaf-146	72	9	be	be	AUX
gujaf-146	72	10	seen	see	VERB
gujaf-146	72	11	from	from	ADP
gujaf-146	72	12	the	the	DET
gujaf-146	72	13	perspective	perspective	NOUN
gujaf-146	72	14	of	of	ADP
gujaf-146	72	15	profitability	profitability	NOUN
gujaf-146	72	16	and	and	CCONJ
gujaf-146	72	17	market	market	NOUN
gujaf-146	72	18	value	value	NOUN
gujaf-146	72	19	or	or	CCONJ
gujaf-146	72	20	the	the	DET
gujaf-146	72	21	value	value	NOUN
gujaf-146	72	22	of	of	ADP
gujaf-146	72	23	the	the	DET
gujaf-146	72	24	business	business	NOUN
gujaf-146	72	25	.	.	PUNCT
gujaf-146	73	1	profitability	profitability	NOUN
gujaf-146	73	2	measures	measure	NOUN
gujaf-146	73	3	performance	performance	NOUN
gujaf-146	73	4	as	as	ADP
gujaf-146	73	5	revenue	revenue	NOUN
gujaf-146	73	6	minus	minus	ADP
gujaf-146	73	7	operating	operating	NOUN
gujaf-146	73	8	expenses	expense	NOUN
gujaf-146	73	9	and	and	CCONJ
gujaf-146	73	10	is	be	AUX
gujaf-146	73	11	usually	usually	ADV
gujaf-146	73	12	measured	measure	VERB
gujaf-146	73	13	using	use	VERB
gujaf-146	73	14	return	return	NOUN
gujaf-146	73	15	on	on	ADP
gujaf-146	73	16	assets	asset	NOUN
gujaf-146	73	17	(	(	PUNCT
gujaf-146	73	18	roa	roa	NOUN
gujaf-146	73	19	)	)	PUNCT
gujaf-146	73	20	,	,	PUNCT
gujaf-146	73	21	return	return	VERB
gujaf-146	73	22	on	on	ADP
gujaf-146	73	23	equity	equity	NOUN
gujaf-146	73	24	(	(	PUNCT
gujaf-146	73	25	roce	roce	NOUN
gujaf-146	73	26	)	)	PUNCT
gujaf-146	73	27	and	and	CCONJ
gujaf-146	73	28	sales	sale	NOUN
gujaf-146	73	29	(	(	PUNCT
gujaf-146	73	30	ros	ros	PROPN
gujaf-146	73	31	)	)	PUNCT
gujaf-146	73	32	(	(	PUNCT
gujaf-146	73	33	zhang	zhang	PROPN
gujaf-146	73	34	,	,	PUNCT
gujaf-146	73	35	et	et	PROPN
gujaf-146	73	36	al	al	PROPN
gujaf-146	73	37	.	.	PROPN
gujaf-146	73	38	2016	2016	NUM
gujaf-146	73	39	)	)	PUNCT
gujaf-146	73	40	.	.	PUNCT
gujaf-146	74	1	roa	roa	PROPN
gujaf-146	74	2	is	be	AUX
gujaf-146	74	3	a	a	DET
gujaf-146	74	4	measure	measure	NOUN
gujaf-146	74	5	of	of	ADP
gujaf-146	74	6	current	current	ADJ
gujaf-146	74	7	transactions	transaction	NOUN
gujaf-146	74	8	most	most	ADV
gujaf-146	74	9	often	often	ADV
gujaf-146	74	10	used	use	VERB
gujaf-146	74	11	in	in	ADP
gujaf-146	74	12	financial	financial	ADJ
gujaf-146	74	13	research	research	NOUN
gujaf-146	74	14	(	(	PUNCT
gujaf-146	74	15	ogundajo	ogundajo	ADJ
gujaf-146	74	16	&	&	CCONJ
gujaf-146	74	17	onakoya	onakoya	NOUN
gujaf-146	74	18	,	,	PUNCT
gujaf-146	74	19	2016	2016	NUM
gujaf-146	74	20	)	)	PUNCT
gujaf-146	74	21	.	.	PUNCT
gujaf-146	75	1	chukwudi	chukwudi	PROPN
gujaf-146	75	2	et	et	PROPN
gujaf-146	75	3	al	al	PROPN
gujaf-146	75	4	.	.	PROPN
gujaf-146	75	5	(	(	PUNCT
gujaf-146	75	6	2020	2020	NUM
gujaf-146	75	7	)	)	PUNCT
gujaf-146	75	8	argue	argue	VERB
gujaf-146	75	9	that	that	SCONJ
gujaf-146	75	10	the	the	DET
gujaf-146	75	11	value	value	NOUN
gujaf-146	75	12	of	of	ADP
gujaf-146	75	13	a	a	DET
gujaf-146	75	14	company	company	NOUN
gujaf-146	75	15	is	be	AUX
gujaf-146	75	16	the	the	DET
gujaf-146	75	17	assets	asset	NOUN
gujaf-146	75	18	of	of	ADP
gujaf-146	75	19	the	the	DET
gujaf-146	75	20	company	company	NOUN
gujaf-146	75	21	.	.	PUNCT
gujaf-146	76	1	this	this	PRON
gujaf-146	76	2	is	be	AUX
gujaf-146	76	3	necessary	necessary	ADJ
gujaf-146	76	4	because	because	SCONJ
gujaf-146	76	5	it	it	PRON
gujaf-146	76	6	describes	describe	VERB
gujaf-146	76	7	the	the	DET
gujaf-146	76	8	well	well	ADV
gujaf-146	76	9	-	-	PUNCT
gujaf-146	76	10	being	being	NOUN
gujaf-146	76	11	of	of	ADP
gujaf-146	76	12	business	business	NOUN
gujaf-146	76	13	owners	owner	NOUN
gujaf-146	76	14	.	.	PUNCT
gujaf-146	77	1	the	the	DET
gujaf-146	77	2	manager	manager	NOUN
gujaf-146	77	3	,	,	PUNCT
gujaf-146	77	4	who	who	PRON
gujaf-146	77	5	represents	represent	VERB
gujaf-146	77	6	the	the	DET
gujaf-146	77	7	owners	owner	NOUN
gujaf-146	77	8	of	of	ADP
gujaf-146	77	9	the	the	DET
gujaf-146	77	10	company	company	NOUN
gujaf-146	77	11	,	,	PUNCT
gujaf-146	77	12	is	be	AUX
gujaf-146	77	13	responsible	responsible	ADJ
gujaf-146	77	14	for	for	ADP
gujaf-146	77	15	optimizing	optimize	VERB
gujaf-146	77	16	the	the	DET
gujaf-146	77	17	value	value	NOUN
gujaf-146	77	18	of	of	ADP
gujaf-146	77	19	the	the	DET
gujaf-146	77	20	company	company	NOUN
gujaf-146	77	21	,	,	PUNCT
gujaf-146	77	22	which	which	PRON
gujaf-146	77	23	is	be	AUX
gujaf-146	77	24	the	the	DET
gujaf-146	77	25	fundamental	fundamental	ADJ
gujaf-146	77	26	goal	goal	NOUN
gujaf-146	77	27	of	of	ADP
gujaf-146	77	28	every	every	DET
gujaf-146	77	29	organization	organization	NOUN
gujaf-146	77	30	.	.	PUNCT
gujaf-146	78	1	akintoye	akintoye	PROPN
gujaf-146	78	2	et	et	PROPN
gujaf-146	78	3	al	al	PROPN
gujaf-146	78	4	.	.	PROPN
gujaf-146	78	5	(	(	PUNCT
gujaf-146	78	6	2020	2020	NUM
gujaf-146	78	7	)	)	PUNCT
gujaf-146	78	8	considered	consider	VERB
gujaf-146	78	9	the	the	DET
gujaf-146	78	10	impact	impact	NOUN
gujaf-146	78	11	of	of	ADP
gujaf-146	78	12	tax	tax	NOUN
gujaf-146	78	13	planning	planning	NOUN
gujaf-146	78	14	strategies	strategy	NOUN
gujaf-146	78	15	on	on	ADP
gujaf-146	78	16	profitability	profitability	NOUN
gujaf-146	78	17	of	of	ADP
gujaf-146	78	18	manufacturing	manufacturing	NOUN
gujaf-146	78	19	companies	company	NOUN
gujaf-146	78	20	listed	list	VERB
gujaf-146	78	21	in	in	ADP
gujaf-146	78	22	nigeria	nigeria	PROPN
gujaf-146	78	23	.	.	PUNCT
gujaf-146	79	1	the	the	DET
gujaf-146	79	2	study	study	NOUN
gujaf-146	79	3	population	population	NOUN
gujaf-146	79	4	consists	consist	VERB
gujaf-146	79	5	of	of	ADP
gujaf-146	79	6	52	52	NUM
gujaf-146	79	7	industrial	industrial	ADJ
gujaf-146	79	8	companies	company	NOUN
gujaf-146	79	9	on	on	ADP
gujaf-146	79	10	the	the	DET
gujaf-146	79	11	nigeria	nigeria	PROPN
gujaf-146	79	12	stock	stock	PROPN
gujaf-146	79	13	exchange	exchange	PROPN
gujaf-146	79	14	on	on	ADP
gujaf-146	79	15	december	december	PROPN
gujaf-146	79	16	17	17	NUM
gujaf-146	79	17	,	,	PUNCT
gujaf-146	79	18	2018	2018	NUM
gujaf-146	79	19	,	,	PUNCT
gujaf-146	79	20	where	where	SCONJ
gujaf-146	79	21	46	46	NUM
gujaf-146	79	22	were	be	AUX
gujaf-146	79	23	calculated	calculate	VERB
gujaf-146	79	24	as	as	ADP
gujaf-146	79	25	a	a	DET
gujaf-146	79	26	sample	sample	NOUN
gujaf-146	79	27	size	size	NOUN
gujaf-146	79	28	using	use	VERB
gujaf-146	79	29	taro	taro	NOUN
gujaf-146	79	30	yaman	yaman	PROPN
gujaf-146	79	31	’s	’s	PART
gujaf-146	79	32	formula	formula	NOUN
gujaf-146	79	33	.	.	PUNCT
gujaf-146	80	1	the	the	DET
gujaf-146	80	2	data	datum	NOUN
gujaf-146	80	3	was	be	AUX
gujaf-146	80	4	collected	collect	VERB
gujaf-146	80	5	from	from	ADP
gujaf-146	80	6	the	the	DET
gujaf-146	80	7	annual	annual	ADJ
gujaf-146	80	8	reports	report	NOUN
gujaf-146	80	9	of	of	ADP
gujaf-146	80	10	selected	select	VERB
gujaf-146	80	11	companies	company	NOUN
gujaf-146	80	12	within	within	ADP
gujaf-146	80	13	10	10	NUM
gujaf-146	80	14	years	year	NOUN
gujaf-146	80	15	(	(	PUNCT
gujaf-146	80	16	2008	2008	NUM
gujaf-146	80	17	2017	2017	NUM
gujaf-146	80	18	)	)	PUNCT
gujaf-146	80	19	.	.	PUNCT
gujaf-146	81	1	reliability	reliability	NOUN
gujaf-146	81	2	and	and	CCONJ
gujaf-146	81	3	validity	validity	NOUN
gujaf-146	81	4	were	be	AUX
gujaf-146	81	5	based	base	VERB
gujaf-146	81	6	on	on	ADP
gujaf-146	81	7	the	the	DET
gujaf-146	81	8	regulatory	regulatory	ADJ
gujaf-146	81	9	examination	examination	NOUN
gujaf-146	81	10	of	of	ADP
gujaf-146	81	11	the	the	DET
gujaf-146	81	12	financial	financial	ADJ
gujaf-146	81	13	statements	statement	NOUN
gujaf-146	81	14	.	.	PUNCT
gujaf-146	82	1	descriptive	descriptive	ADJ
gujaf-146	82	2	and	and	CCONJ
gujaf-146	82	3	inferential	inferential	ADJ
gujaf-146	82	4	statistics	statistic	NOUN
gujaf-146	82	5	were	be	AUX
gujaf-146	82	6	used	use	VERB
gujaf-146	82	7	for	for	ADP
gujaf-146	82	8	data	datum	NOUN
gujaf-146	82	9	analysis	analysis	NOUN
gujaf-146	82	10	.	.	PUNCT
gujaf-146	83	1	the	the	DET
gujaf-146	83	2	result	result	NOUN
gujaf-146	83	3	has	have	AUX
gujaf-146	83	4	shown	show	VERB
gujaf-146	83	5	that	that	SCONJ
gujaf-146	83	6	tp	tp	NOUN
gujaf-146	83	7	has	have	VERB
gujaf-146	83	8	no	no	DET
gujaf-146	83	9	significant	significant	ADJ
gujaf-146	83	10	impact	impact	NOUN
gujaf-146	83	11	on	on	ADP
gujaf-146	83	12	roa	roa	NOUN
gujaf-146	83	13	of	of	ADP
gujaf-146	83	14	manufacturing	manufacturing	NOUN
gujaf-146	83	15	companies	company	NOUN
gujaf-146	83	16	specified	specify	VERB
gujaf-146	83	17	in	in	ADP
gujaf-146	83	18	nigeria	nigeria	PROPN
gujaf-146	83	19	.	.	PUNCT
gujaf-146	84	1	the	the	DET
gujaf-146	84	2	study	study	NOUN
gujaf-146	84	3	concludes	conclude	VERB
gujaf-146	84	4	that	that	SCONJ
gujaf-146	84	5	tax	tax	NOUN
gujaf-146	84	6	strategies	strategy	NOUN
gujaf-146	84	7	have	have	VERB
gujaf-146	84	8	a	a	DET
gujaf-146	84	9	negative	negative	ADJ
gujaf-146	84	10	and	and	CCONJ
gujaf-146	84	11	positive	positive	ADJ
gujaf-146	84	12	impact	impact	NOUN
gujaf-146	84	13	on	on	ADP
gujaf-146	84	14	the	the	DET
gujaf-146	84	15	profitability	profitability	NOUN
gujaf-146	84	16	of	of	ADP
gujaf-146	84	17	nigeria	nigeria	PROPN
gujaf-146	84	18	manufacturing	manufacturing	NOUN
gujaf-146	84	19	companies	company	NOUN
gujaf-146	84	20	.	.	PUNCT
gujaf-146	85	1	the	the	DET
gujaf-146	85	2	study	study	NOUN
gujaf-146	85	3	recommends	recommend	VERB
gujaf-146	85	4	tax	tax	NOUN
gujaf-146	85	5	administrators	administrator	NOUN
gujaf-146	85	6	and	and	CCONJ
gujaf-146	85	7	financial	financial	ADJ
gujaf-146	85	8	employees	employee	NOUN
gujaf-146	85	9	to	to	PART
gujaf-146	85	10	reduce	reduce	VERB
gujaf-146	85	11	thin	thin	ADJ
gujaf-146	85	12	capitalization	capitalization	NOUN
gujaf-146	85	13	and	and	CCONJ
gujaf-146	85	14	capital	capital	NOUN
gujaf-146	85	15	intensity	intensity	NOUN
gujaf-146	85	16	in	in	ADP
gujaf-146	85	17	order	order	NOUN
gujaf-146	85	18	to	to	PART
gujaf-146	85	19	compensate	compensate	VERB
gujaf-146	85	20	for	for	ADP
gujaf-146	85	21	the	the	DET
gujaf-146	85	22	source	source	NOUN
gujaf-146	85	23	of	of	ADP
gujaf-146	85	24	income	income	NOUN
gujaf-146	85	25	for	for	ADP
gujaf-146	85	26	industrial	industrial	ADJ
gujaf-146	85	27	companies	company	NOUN
gujaf-146	85	28	and	and	CCONJ
gujaf-146	85	29	the	the	DET
gujaf-146	85	30	cost	cost	NOUN
gujaf-146	85	31	of	of	ADP
gujaf-146	85	32	research	research	NOUN
gujaf-146	85	33	and	and	CCONJ
gujaf-146	85	34	6	6	NUM
gujaf-146	85	35	growth	growth	NOUN
gujaf-146	85	36	should	should	AUX
gujaf-146	85	37	be	be	AUX
gujaf-146	85	38	applied	apply	VERB
gujaf-146	85	39	properly	properly	ADV
gujaf-146	85	40	to	to	PART
gujaf-146	85	41	increase	increase	VERB
gujaf-146	85	42	their	their	PRON
gujaf-146	85	43	benefit	benefit	NOUN
gujaf-146	85	44	.	.	PUNCT
gujaf-146	86	1	professional	professional	ADJ
gujaf-146	86	2	tax	tax	NOUN
gujaf-146	86	3	professionals	professional	NOUN
gujaf-146	86	4	should	should	AUX
gujaf-146	86	5	also	also	ADV
gujaf-146	86	6	be	be	AUX
gujaf-146	86	7	contacted	contact	VERB
gujaf-146	86	8	on	on	ADP
gujaf-146	86	9	tax	tax	NOUN
gujaf-146	86	10	planning	planning	NOUN
gujaf-146	86	11	for	for	ADP
gujaf-146	86	12	maximized	maximize	VERB
gujaf-146	86	13	it	it	PRON
gujaf-146	86	14	benefits	benefit	VERB
gujaf-146	86	15	.	.	PUNCT
gujaf-146	87	1	fagbemi	fagbemi	PROPN
gujaf-146	87	2	et	et	PROPN
gujaf-146	87	3	al	al	PROPN
gujaf-146	87	4	.	.	PROPN
gujaf-146	88	1	(	(	PUNCT
gujaf-146	88	2	2019	2019	NUM
gujaf-146	88	3	)	)	PUNCT
gujaf-146	88	4	examine	examine	VERB
gujaf-146	88	5	the	the	DET
gujaf-146	88	6	planning	planning	NOUN
gujaf-146	88	7	of	of	ADP
gujaf-146	88	8	tax	tax	NOUN
gujaf-146	88	9	and	and	CCONJ
gujaf-146	88	10	the	the	DET
gujaf-146	88	11	financial	financial	ADJ
gujaf-146	88	12	performance	performance	NOUN
gujaf-146	88	13	of	of	ADP
gujaf-146	88	14	systematically	systematically	ADV
gujaf-146	88	15	important	important	ADJ
gujaf-146	88	16	banks	bank	NOUN
gujaf-146	88	17	in	in	ADP
gujaf-146	88	18	nigeria	nigeria	PROPN
gujaf-146	88	19	.	.	PUNCT
gujaf-146	89	1	ex	ex	X
gujaf-146	89	2	-	-	ADJ
gujaf-146	89	3	post	post	ADJ
gujaf-146	89	4	facto	facto	X
gujaf-146	89	5	was	be	AUX
gujaf-146	89	6	approved	approve	VERB
gujaf-146	89	7	as	as	ADP
gujaf-146	89	8	a	a	DET
gujaf-146	89	9	research	research	NOUN
gujaf-146	89	10	design	design	NOUN
gujaf-146	89	11	in	in	ADP
gujaf-146	89	12	this	this	DET
gujaf-146	89	13	study	study	NOUN
gujaf-146	89	14	and	and	CCONJ
gujaf-146	89	15	ols	ol	NOUN
gujaf-146	89	16	was	be	AUX
gujaf-146	89	17	used	use	VERB
gujaf-146	89	18	to	to	PART
gujaf-146	89	19	analyze	analyze	VERB
gujaf-146	89	20	the	the	DET
gujaf-146	89	21	data	datum	NOUN
gujaf-146	89	22	for	for	ADP
gujaf-146	89	23	the	the	DET
gujaf-146	89	24	study	study	NOUN
gujaf-146	89	25	.	.	PUNCT
gujaf-146	90	1	this	this	DET
gujaf-146	90	2	study	study	NOUN
gujaf-146	90	3	has	have	AUX
gujaf-146	90	4	shown	show	VERB
gujaf-146	90	5	that	that	SCONJ
gujaf-146	90	6	an	an	DET
gujaf-146	90	7	effective	effective	ADJ
gujaf-146	90	8	tax	tax	NOUN
gujaf-146	90	9	rate	rate	NOUN
gujaf-146	90	10	has	have	VERB
gujaf-146	90	11	a	a	DET
gujaf-146	90	12	negative	negative	ADJ
gujaf-146	90	13	and	and	CCONJ
gujaf-146	90	14	significant	significant	ADJ
gujaf-146	90	15	impact	impact	NOUN
gujaf-146	90	16	on	on	ADP
gujaf-146	90	17	economic	economic	ADJ
gujaf-146	90	18	activity	activity	NOUN
gujaf-146	90	19	.	.	PUNCT
gujaf-146	91	1	thin	thin	ADJ
gujaf-146	91	2	capitalization	capitalization	NOUN
gujaf-146	91	3	has	have	VERB
gujaf-146	91	4	a	a	DET
gujaf-146	91	5	positive	positive	ADJ
gujaf-146	91	6	effect	effect	NOUN
gujaf-146	91	7	on	on	ADP
gujaf-146	91	8	siba	siba	NOUN
gujaf-146	91	9	's	's	PART
gujaf-146	91	10	financial	financial	ADJ
gujaf-146	91	11	performance	performance	NOUN
gujaf-146	91	12	in	in	ADP
gujaf-146	91	13	nigeria	nigeria	PROPN
gujaf-146	91	14	and	and	CCONJ
gujaf-146	91	15	the	the	DET
gujaf-146	91	16	capital	capital	NOUN
gujaf-146	91	17	intensity	intensity	NOUN
gujaf-146	91	18	and	and	CCONJ
gujaf-146	91	19	rent	rent	NOUN
gujaf-146	91	20	option	option	NOUN
gujaf-146	91	21	has	have	VERB
gujaf-146	91	22	little	little	ADJ
gujaf-146	91	23	effect	effect	NOUN
gujaf-146	91	24	on	on	ADP
gujaf-146	91	25	siba	siba	NOUN
gujaf-146	91	26	's	's	PART
gujaf-146	91	27	economic	economic	ADJ
gujaf-146	91	28	performance	performance	NOUN
gujaf-146	91	29	in	in	ADP
gujaf-146	91	30	the	the	DET
gujaf-146	91	31	country	country	NOUN
gujaf-146	91	32	.	.	PUNCT
gujaf-146	92	1	the	the	DET
gujaf-146	92	2	study	study	NOUN
gujaf-146	92	3	concludes	conclude	VERB
gujaf-146	92	4	that	that	SCONJ
gujaf-146	92	5	company	company	NOUN
gujaf-146	92	6	tax	tax	NOUN
gujaf-146	92	7	planning	planning	NOUN
gujaf-146	92	8	model	model	NOUN
gujaf-146	92	9	affects	affect	VERB
gujaf-146	92	10	economic	economic	ADJ
gujaf-146	92	11	activities	activity	NOUN
gujaf-146	92	12	according	accord	VERB
gujaf-146	92	13	to	to	ADP
gujaf-146	92	14	tax	tax	NOUN
gujaf-146	92	15	planning	planning	NOUN
gujaf-146	92	16	strategies	strategy	NOUN
gujaf-146	92	17	.	.	PUNCT
gujaf-146	93	1	similarly	similarly	ADV
gujaf-146	93	2	,	,	PUNCT
gujaf-146	93	3	the	the	DET
gujaf-146	93	4	study	study	NOUN
gujaf-146	93	5	recommends	recommend	VERB
gujaf-146	93	6	that	that	SCONJ
gujaf-146	93	7	tax	tax	NOUN
gujaf-146	93	8	authorities	authority	NOUN
gujaf-146	93	9	should	should	AUX
gujaf-146	93	10	carry	carry	VERB
gujaf-146	93	11	out	out	ADP
gujaf-146	93	12	tax	tax	NOUN
gujaf-146	93	13	reforms	reform	NOUN
gujaf-146	93	14	in	in	ADP
gujaf-146	93	15	which	which	PRON
gujaf-146	93	16	the	the	DET
gujaf-146	93	17	adaption	adaption	NOUN
gujaf-146	93	18	should	should	AUX
gujaf-146	93	19	be	be	AUX
gujaf-146	93	20	based	base	VERB
gujaf-146	93	21	on	on	ADP
gujaf-146	93	22	the	the	DET
gujaf-146	93	23	tax	tax	NOUN
gujaf-146	93	24	level	level	NOUN
gujaf-146	93	25	of	of	ADP
gujaf-146	93	26	the	the	DET
gujaf-146	93	27	companies	company	NOUN
gujaf-146	93	28	and	and	CCONJ
gujaf-146	93	29	that	that	SCONJ
gujaf-146	93	30	banks	bank	NOUN
gujaf-146	93	31	should	should	AUX
gujaf-146	93	32	carry	carry	VERB
gujaf-146	93	33	out	out	ADP
gujaf-146	93	34	activities	activity	NOUN
gujaf-146	93	35	that	that	PRON
gujaf-146	93	36	can	can	AUX
gujaf-146	93	37	reduce	reduce	VERB
gujaf-146	93	38	the	the	DET
gujaf-146	93	39	effective	effective	ADJ
gujaf-146	93	40	tax	tax	NOUN
gujaf-146	93	41	rate	rate	NOUN
gujaf-146	93	42	.	.	PUNCT
gujaf-146	94	1	oyeyemi	oyeyemi	PROPN
gujaf-146	94	2	and	and	CCONJ
gujaf-146	94	3	babatunde	babatunde	PROPN
gujaf-146	94	4	(	(	PUNCT
gujaf-146	94	5	2016	2016	NUM
gujaf-146	94	6	)	)	PUNCT
gujaf-146	94	7	examined	examine	VERB
gujaf-146	94	8	the	the	DET
gujaf-146	94	9	influence	influence	NOUN
gujaf-146	94	10	of	of	ADP
gujaf-146	94	11	corporate	corporate	ADJ
gujaf-146	94	12	tax	tax	NOUN
gujaf-146	94	13	planning	planning	NOUN
gujaf-146	94	14	on	on	ADP
gujaf-146	94	15	the	the	DET
gujaf-146	94	16	financial	financial	ADJ
gujaf-146	94	17	performance	performance	NOUN
gujaf-146	94	18	of	of	ADP
gujaf-146	94	19	manufacturing	manufacturing	NOUN
gujaf-146	94	20	firms	firm	NOUN
gujaf-146	94	21	quoted	quote	VERB
gujaf-146	94	22	on	on	ADP
gujaf-146	94	23	nigerian	nigerian	ADJ
gujaf-146	94	24	stock	stock	NOUN
gujaf-146	94	25	exchange	exchange	NOUN
gujaf-146	94	26	with	with	ADP
gujaf-146	94	27	annual	annual	ADJ
gujaf-146	94	28	reports	report	NOUN
gujaf-146	94	29	of	of	ADP
gujaf-146	94	30	10	10	NUM
gujaf-146	94	31	selected	select	VERB
gujaf-146	94	32	firms	firm	NOUN
gujaf-146	94	33	from	from	ADP
gujaf-146	94	34	the	the	DET
gujaf-146	94	35	28	28	NUM
gujaf-146	94	36	companies	company	NOUN
gujaf-146	94	37	listed	list	VERB
gujaf-146	94	38	in	in	ADP
gujaf-146	94	39	the	the	DET
gujaf-146	94	40	field	field	NOUN
gujaf-146	94	41	of	of	ADP
gujaf-146	94	42	consumer	consumer	NOUN
gujaf-146	94	43	goods	good	NOUN
gujaf-146	94	44	.	.	PUNCT
gujaf-146	95	1	the	the	DET
gujaf-146	95	2	study	study	NOUN
gujaf-146	95	3	used	use	VERB
gujaf-146	95	4	the	the	DET
gujaf-146	95	5	generalize	generalize	NOUN
gujaf-146	95	6	least	least	ADJ
gujaf-146	95	7	square	square	ADJ
gujaf-146	95	8	regression	regression	NOUN
gujaf-146	95	9	model	model	NOUN
gujaf-146	95	10	(	(	PUNCT
gujaf-146	95	11	based	base	VERB
gujaf-146	95	12	on	on	ADP
gujaf-146	95	13	the	the	DET
gujaf-146	95	14	result	result	NOUN
gujaf-146	95	15	of	of	ADP
gujaf-146	95	16	the	the	DET
gujaf-146	95	17	hausman	hausman	PROPN
gujaf-146	95	18	’s	’s	PART
gujaf-146	95	19	specification	specification	NOUN
gujaf-146	95	20	test	test	NOUN
gujaf-146	95	21	)	)	PUNCT
gujaf-146	95	22	.	.	PUNCT
gujaf-146	96	1	the	the	DET
gujaf-146	96	2	study	study	NOUN
gujaf-146	96	3	reveals	reveal	VERB
gujaf-146	96	4	that	that	SCONJ
gujaf-146	96	5	aggressive	aggressive	ADJ
gujaf-146	96	6	tax	tax	NOUN
gujaf-146	96	7	planning	planning	NOUN
gujaf-146	96	8	strategies	strategy	NOUN
gujaf-146	96	9	such	such	ADJ
gujaf-146	96	10	as	as	ADP
gujaf-146	96	11	thin	thin	ADJ
gujaf-146	96	12	capitalization	capitalization	NOUN
gujaf-146	96	13	,	,	PUNCT
gujaf-146	96	14	tax	tax	NOUN
gujaf-146	96	15	control	control	NOUN
gujaf-146	96	16	and	and	CCONJ
gujaf-146	96	17	other	other	ADJ
gujaf-146	96	18	gaps	gap	NOUN
gujaf-146	96	19	'	'	PART
gujaf-146	96	20	benefits	benefit	NOUN
gujaf-146	96	21	in	in	ADP
gujaf-146	96	22	the	the	DET
gujaf-146	96	23	nigerian	nigerian	ADJ
gujaf-146	96	24	tax	tax	NOUN
gujaf-146	96	25	laws	law	NOUN
gujaf-146	96	26	were	be	AUX
gujaf-146	96	27	not	not	PART
gujaf-146	96	28	fully	fully	ADV
gujaf-146	96	29	utilized	utilize	VERB
gujaf-146	96	30	by	by	ADP
gujaf-146	96	31	the	the	DET
gujaf-146	96	32	sample	sample	NOUN
gujaf-146	96	33	firms	firm	NOUN
gujaf-146	96	34	.	.	PUNCT
gujaf-146	97	1	the	the	DET
gujaf-146	97	2	study	study	NOUN
gujaf-146	97	3	recommends	recommend	VERB
gujaf-146	97	4	that	that	SCONJ
gujaf-146	97	5	nigeria	nigeria	PROPN
gujaf-146	97	6	industrial	industrial	ADJ
gujaf-146	97	7	companies	company	NOUN
gujaf-146	97	8	should	should	AUX
gujaf-146	97	9	incorporate	incorporate	VERB
gujaf-146	97	10	in	in	ADP
gujaf-146	97	11	the	the	DET
gujaf-146	97	12	company	company	NOUN
gujaf-146	97	13	's	's	PART
gujaf-146	97	14	strategic	strategic	ADJ
gujaf-146	97	15	planning	planning	NOUN
gujaf-146	97	16	,	,	PUNCT
gujaf-146	97	17	specialized	specialized	ADJ
gujaf-146	97	18	tax	tax	NOUN
gujaf-146	97	19	practice	practice	NOUN
gujaf-146	97	20	knowledge	knowledge	NOUN
gujaf-146	97	21	and	and	CCONJ
gujaf-146	97	22	ensure	ensure	VERB
gujaf-146	97	23	the	the	DET
gujaf-146	97	24	implementation	implementation	NOUN
gujaf-146	97	25	of	of	ADP
gujaf-146	97	26	integrated	integrate	VERB
gujaf-146	97	27	tax	tax	NOUN
gujaf-146	97	28	strategies	strategy	NOUN
gujaf-146	97	29	.	.	PUNCT
gujaf-146	98	1	olayiwola	olayiwola	NOUN
gujaf-146	98	2	and	and	CCONJ
gujaf-146	98	3	olarewaju	olarewaju	ADJ
gujaf-146	98	4	(	(	PUNCT
gujaf-146	98	5	2019	2019	NUM
gujaf-146	98	6	)	)	PUNCT
gujaf-146	98	7	investigate	investigate	VERB
gujaf-146	98	8	the	the	DET
gujaf-146	98	9	relationship	relationship	NOUN
gujaf-146	98	10	between	between	ADP
gujaf-146	98	11	corporate	corporate	ADJ
gujaf-146	98	12	tax	tax	NOUN
gujaf-146	98	13	planning	planning	NOUN
gujaf-146	98	14	and	and	CCONJ
gujaf-146	98	15	financial	financial	ADJ
gujaf-146	98	16	performance	performance	NOUN
gujaf-146	98	17	of	of	ADP
gujaf-146	98	18	quoted	quote	VERB
gujaf-146	98	19	non‐financial	non‐financial	ADJ
gujaf-146	98	20	companies	company	NOUN
gujaf-146	98	21	.	.	PUNCT
gujaf-146	99	1	the	the	DET
gujaf-146	99	2	secondary	secondary	ADJ
gujaf-146	99	3	data	datum	NOUN
gujaf-146	99	4	used	use	VERB
gujaf-146	99	5	were	be	AUX
gujaf-146	99	6	gathered	gather	VERB
gujaf-146	99	7	from	from	ADP
gujaf-146	99	8	2007	2007	NUM
gujaf-146	99	9	to	to	ADP
gujaf-146	99	10	2016	2016	NUM
gujaf-146	99	11	annual	annual	ADJ
gujaf-146	99	12	reports	report	NOUN
gujaf-146	99	13	of	of	ADP
gujaf-146	99	14	47	47	NUM
gujaf-146	99	15	sample	sample	NOUN
gujaf-146	99	16	firms	firm	NOUN
gujaf-146	99	17	from	from	ADP
gujaf-146	99	18	non	non	ADJ
gujaf-146	99	19	-financial	-financial	ADJ
gujaf-146	99	20	companies	company	NOUN
gujaf-146	99	21	.	.	PUNCT
gujaf-146	100	1	a	a	DET
gujaf-146	100	2	panel	panel	NOUN
gujaf-146	100	3	vector	vector	NOUN
gujaf-146	100	4	approach	approach	NOUN
gujaf-146	100	5	was	be	AUX
gujaf-146	100	6	maintained	maintain	VERB
gujaf-146	100	7	by	by	ADP
gujaf-146	100	8	structural	structural	ADJ
gujaf-146	100	9	analysis	analysis	NOUN
gujaf-146	100	10	.	.	PUNCT
gujaf-146	101	1	the	the	DET
gujaf-146	101	2	results	result	NOUN
gujaf-146	101	3	of	of	ADP
gujaf-146	101	4	the	the	DET
gujaf-146	101	5	study	study	NOUN
gujaf-146	101	6	showed	show	VERB
gujaf-146	101	7	that	that	SCONJ
gujaf-146	101	8	tax	tax	NOUN
gujaf-146	101	9	savings	saving	NOUN
gujaf-146	101	10	had	have	VERB
gujaf-146	101	11	a	a	DET
gujaf-146	101	12	direct	direct	ADJ
gujaf-146	101	13	link	link	NOUN
gujaf-146	101	14	to	to	ADP
gujaf-146	101	15	economic	economic	ADJ
gujaf-146	101	16	activity	activity	NOUN
gujaf-146	101	17	and	and	CCONJ
gujaf-146	101	18	tax	tax	NOUN
gujaf-146	101	19	avoidance	avoidance	NOUN
gujaf-146	101	20	had	have	VERB
gujaf-146	101	21	an	an	DET
gujaf-146	101	22	adverse	adverse	ADJ
gujaf-146	101	23	relationship	relationship	NOUN
gujaf-146	101	24	with	with	ADP
gujaf-146	101	25	economic	economic	ADJ
gujaf-146	101	26	activity	activity	NOUN
gujaf-146	101	27	.	.	PUNCT
gujaf-146	102	1	the	the	DET
gujaf-146	102	2	company	company	NOUN
gujaf-146	102	3	's	's	PART
gujaf-146	102	4	tax	tax	NOUN
gujaf-146	102	5	plan	plan	NOUN
gujaf-146	102	6	,	,	PUNCT
gujaf-146	102	7	which	which	PRON
gujaf-146	102	8	enhances	enhance	VERB
gujaf-146	102	9	tax	tax	NOUN
gujaf-146	102	10	savings	saving	NOUN
gujaf-146	102	11	,	,	PUNCT
gujaf-146	102	12	significantly	significantly	ADV
gujaf-146	102	13	promotes	promote	VERB
gujaf-146	102	14	the	the	DET
gujaf-146	102	15	performance	performance	NOUN
gujaf-146	102	16	of	of	ADP
gujaf-146	102	17	no	no	DET
gujaf-146	102	18	-	-	PUNCT
gujaf-146	102	19	financial	financial	ADJ
gujaf-146	102	20	companies	company	NOUN
gujaf-146	102	21	.	.	PUNCT
gujaf-146	103	1	the	the	DET
gujaf-146	103	2	study	study	NOUN
gujaf-146	103	3	recommends	recommend	VERB
gujaf-146	103	4	that	that	SCONJ
gujaf-146	103	5	,	,	PUNCT
gujaf-146	103	6	firms	firm	NOUN
gujaf-146	103	7	should	should	AUX
gujaf-146	103	8	not	not	PART
gujaf-146	103	9	only	only	ADV
gujaf-146	103	10	participate	participate	VERB
gujaf-146	103	11	in	in	ADP
gujaf-146	103	12	tax	tax	NOUN
gujaf-146	103	13	planning	planning	NOUN
gujaf-146	103	14	,	,	PUNCT
gujaf-146	103	15	but	but	CCONJ
gujaf-146	103	16	also	also	ADV
gujaf-146	103	17	ensure	ensure	VERB
gujaf-146	103	18	that	that	SCONJ
gujaf-146	103	19	their	their	PRON
gujaf-146	103	20	tax	tax	NOUN
gujaf-146	103	21	planning	planning	NOUN
gujaf-146	103	22	is	be	AUX
gujaf-146	103	23	legal	legal	ADJ
gujaf-146	103	24	and	and	CCONJ
gujaf-146	103	25	that	that	SCONJ
gujaf-146	103	26	companies	company	NOUN
gujaf-146	103	27	immediately	immediately	ADV
gujaf-146	103	28	save	save	VERB
gujaf-146	103	29	taxes	taxis	NOUN
gujaf-146	103	30	so	so	SCONJ
gujaf-146	103	31	that	that	SCONJ
gujaf-146	103	32	they	they	PRON
gujaf-146	103	33	do	do	AUX
gujaf-146	103	34	not	not	PART
gujaf-146	103	35	pay	pay	VERB
gujaf-146	103	36	more	more	ADJ
gujaf-146	103	37	taxes	taxis	NOUN
gujaf-146	103	38	and	and	CCONJ
gujaf-146	103	39	thus	thus	ADV
gujaf-146	103	40	achieve	achieve	VERB
gujaf-146	103	41	better	well	ADJ
gujaf-146	103	42	financial	financial	ADJ
gujaf-146	103	43	performance	performance	NOUN
gujaf-146	103	44	.	.	PUNCT
gujaf-146	104	1	7	7	NUM
gujaf-146	104	2	thanjunpong	thanjunpong	NOUN
gujaf-146	104	3	,	,	PUNCT
gujaf-146	104	4	and	and	CCONJ
gujaf-146	104	5	awirothananon	awirothananon	NOUN
gujaf-146	104	6	(	(	PUNCT
gujaf-146	104	7	2019	2019	NUM
gujaf-146	104	8	)	)	PUNCT
gujaf-146	104	9	study	study	VERB
gujaf-146	104	10	the	the	DET
gujaf-146	104	11	tax	tax	NOUN
gujaf-146	104	12	planning	planning	NOUN
gujaf-146	104	13	(	(	PUNCT
gujaf-146	104	14	tp	tp	NOUN
gujaf-146	104	15	)	)	PUNCT
gujaf-146	104	16	association	association	NOUN
gujaf-146	104	17	with	with	ADP
gujaf-146	104	18	financial	financial	ADJ
gujaf-146	104	19	performance	performance	NOUN
gujaf-146	104	20	(	(	PUNCT
gujaf-146	104	21	fp	fp	NOUN
gujaf-146	104	22	)	)	PUNCT
gujaf-146	104	23	of	of	ADP
gujaf-146	104	24	firms	firm	NOUN
gujaf-146	104	25	listed	list	VERB
gujaf-146	104	26	on	on	ADP
gujaf-146	104	27	the	the	DET
gujaf-146	104	28	thailand	thailand	PROPN
gujaf-146	104	29	stock	stock	PROPN
gujaf-146	104	30	exchange	exchange	PROPN
gujaf-146	104	31	in	in	ADP
gujaf-146	104	32	2014	2014	NUM
gujaf-146	104	33	-	-	SYM
gujaf-146	104	34	2016	2016	NUM
gujaf-146	104	35	.	.	PUNCT
gujaf-146	105	1	the	the	DET
gujaf-146	105	2	sample	sample	NOUN
gujaf-146	105	3	size	size	NOUN
gujaf-146	105	4	,	,	PUNCT
gujaf-146	105	5	which	which	PRON
gujaf-146	105	6	does	do	AUX
gujaf-146	105	7	not	not	PART
gujaf-146	105	8	include	include	VERB
gujaf-146	105	9	the	the	DET
gujaf-146	105	10	financial	financial	ADJ
gujaf-146	105	11	sector	sector	NOUN
gujaf-146	105	12	,	,	PUNCT
gujaf-146	105	13	is	be	AUX
gujaf-146	105	14	873	873	NUM
gujaf-146	105	15	firm	firm	ADJ
gujaf-146	105	16	-	-	PUNCT
gujaf-146	105	17	years	year	NOUN
gujaf-146	105	18	observations	observation	NOUN
gujaf-146	105	19	.	.	PUNCT
gujaf-146	106	1	tp	tp	NOUN
gujaf-146	106	2	is	be	AUX
gujaf-146	106	3	measured	measure	VERB
gujaf-146	106	4	by	by	ADP
gujaf-146	106	5	the	the	DET
gujaf-146	106	6	actual	actual	ADJ
gujaf-146	106	7	amount	amount	NOUN
gujaf-146	106	8	of	of	ADP
gujaf-146	106	9	tax	tax	NOUN
gujaf-146	106	10	(	(	PUNCT
gujaf-146	106	11	etr	etr	PROPN
gujaf-146	106	12	)	)	PUNCT
gujaf-146	106	13	and	and	CCONJ
gujaf-146	106	14	the	the	DET
gujaf-146	106	15	ratio	ratio	NOUN
gujaf-146	106	16	of	of	ADP
gujaf-146	106	17	tax	tax	NOUN
gujaf-146	106	18	expense	expense	NOUN
gujaf-146	106	19	to	to	ADP
gujaf-146	106	20	total	total	ADJ
gujaf-146	106	21	assets	asset	NOUN
gujaf-146	106	22	(	(	PUNCT
gujaf-146	106	23	taxes	taxis	NOUN
gujaf-146	106	24	/	/	SYM
gujaf-146	106	25	assets	asset	NOUN
gujaf-146	106	26	)	)	PUNCT
gujaf-146	106	27	,	,	PUNCT
gujaf-146	106	28	while	while	SCONJ
gujaf-146	106	29	fp	fp	NOUN
gujaf-146	106	30	is	be	AUX
gujaf-146	106	31	measured	measure	VERB
gujaf-146	106	32	by	by	ADP
gujaf-146	106	33	return	return	NOUN
gujaf-146	106	34	on	on	ADP
gujaf-146	106	35	equity	equity	NOUN
gujaf-146	106	36	.	.	PUNCT
gujaf-146	107	1	research	research	NOUN
gujaf-146	107	2	has	have	AUX
gujaf-146	107	3	shown	show	VERB
gujaf-146	107	4	that	that	SCONJ
gujaf-146	107	5	tp	tp	NOUN
gujaf-146	107	6	has	have	AUX
gujaf-146	107	7	both	both	PRON
gujaf-146	107	8	affect	affect	VERB
gujaf-146	107	9	on	on	ADP
gujaf-146	107	10	fp	fp	PROPN
gujaf-146	107	11	.	.	PUNCT
gujaf-146	108	1	the	the	DET
gujaf-146	108	2	result	result	NOUN
gujaf-146	108	3	is	be	AUX
gujaf-146	108	4	positive	positive	ADJ
gujaf-146	108	5	when	when	SCONJ
gujaf-146	108	6	measured	measure	VERB
gujaf-146	108	7	by	by	ADP
gujaf-146	108	8	etr	etr	PROPN
gujaf-146	108	9	and	and	CCONJ
gujaf-146	108	10	negative	negative	ADJ
gujaf-146	108	11	when	when	SCONJ
gujaf-146	108	12	the	the	DET
gujaf-146	108	13	measurement	measurement	NOUN
gujaf-146	108	14	is	be	AUX
gujaf-146	108	15	tax/	tax/	NOUN
gujaf-146	108	16	assets	asset	NOUN
gujaf-146	108	17	.	.	PUNCT
gujaf-146	109	1	as	as	ADP
gujaf-146	109	2	for	for	ADP
gujaf-146	109	3	control	control	NOUN
gujaf-146	109	4	variables	variable	NOUN
gujaf-146	109	5	,	,	PUNCT
gujaf-146	109	6	big4	big4	NOUN
gujaf-146	109	7	auditors	auditor	NOUN
gujaf-146	109	8	have	have	VERB
gujaf-146	109	9	a	a	DET
gujaf-146	109	10	positive	positive	ADJ
gujaf-146	109	11	effect	effect	NOUN
gujaf-146	109	12	on	on	ADP
gujaf-146	109	13	fp	fp	NOUN
gujaf-146	109	14	.	.	PUNCT
gujaf-146	110	1	the	the	DET
gujaf-146	110	2	results	result	NOUN
gujaf-146	110	3	also	also	ADV
gujaf-146	110	4	show	show	VERB
gujaf-146	110	5	that	that	SCONJ
gujaf-146	110	6	the	the	DET
gujaf-146	110	7	ratio	ratio	NOUN
gujaf-146	110	8	between	between	ADP
gujaf-146	110	9	fp	fp	PROPN
gujaf-146	110	10	and	and	CCONJ
gujaf-146	110	11	tp	tp	X
gujaf-146	110	12	(	(	PUNCT
gujaf-146	110	13	measured	measure	VERB
gujaf-146	110	14	by	by	ADP
gujaf-146	110	15	tax	tax	NOUN
gujaf-146	110	16	/	/	SYM
gujaf-146	110	17	assets	asset	NOUN
gujaf-146	110	18	)	)	PUNCT
gujaf-146	110	19	is	be	AUX
gujaf-146	110	20	significantly	significantly	ADV
gujaf-146	110	21	negative	negative	ADJ
gujaf-146	110	22	for	for	ADP
gujaf-146	110	23	auditors	auditor	NOUN
gujaf-146	110	24	other	other	ADJ
gujaf-146	110	25	than	than	ADP
gujaf-146	110	26	big4	big4	PROPN
gujaf-146	110	27	.	.	PUNCT
gujaf-146	111	1	the	the	DET
gujaf-146	111	2	relationship	relationship	NOUN
gujaf-146	111	3	is	be	AUX
gujaf-146	111	4	so	so	ADV
gujaf-146	111	5	weak	weak	ADJ
gujaf-146	111	6	and	and	CCONJ
gujaf-146	111	7	irrelevant	irrelevant	ADJ
gujaf-146	111	8	to	to	ADP
gujaf-146	111	9	the	the	DET
gujaf-146	111	10	big4	big4	NOUN
gujaf-146	111	11	auditors	auditor	NOUN
gujaf-146	111	12	.	.	PUNCT
gujaf-146	112	1	therefore	therefore	ADV
gujaf-146	112	2	,	,	PUNCT
gujaf-146	112	3	the	the	DET
gujaf-146	112	4	results	result	NOUN
gujaf-146	112	5	are	be	AUX
gujaf-146	112	6	beneficial	beneficial	ADJ
gujaf-146	112	7	to	to	ADP
gujaf-146	112	8	public	public	ADJ
gujaf-146	112	9	companies	company	NOUN
gujaf-146	112	10	in	in	ADP
gujaf-146	112	11	guiding	guide	VERB
gujaf-146	112	12	how	how	SCONJ
gujaf-146	112	13	to	to	PART
gujaf-146	112	14	manage	manage	VERB
gujaf-146	112	15	funds	fund	NOUN
gujaf-146	112	16	and	and	CCONJ
gujaf-146	112	17	resources	resource	NOUN
gujaf-146	112	18	more	more	ADV
gujaf-146	112	19	efficiently	efficiently	ADV
gujaf-146	112	20	.	.	PUNCT
gujaf-146	113	1	chukwudi	chukwudi	PROPN
gujaf-146	113	2	et	et	PROPN
gujaf-146	113	3	al	al	PROPN
gujaf-146	113	4	.	.	PROPN
gujaf-146	113	5	(	(	PUNCT
gujaf-146	113	6	2020	2020	NUM
gujaf-146	113	7	)	)	PUNCT
gujaf-146	113	8	determine	determine	VERB
gujaf-146	113	9	the	the	DET
gujaf-146	113	10	impact	impact	NOUN
gujaf-146	113	11	of	of	ADP
gujaf-146	113	12	tax	tax	NOUN
gujaf-146	113	13	planning	planning	NOUN
gujaf-146	113	14	on	on	ADP
gujaf-146	113	15	the	the	DET
gujaf-146	113	16	value	value	NOUN
gujaf-146	113	17	of	of	ADP
gujaf-146	113	18	enterprise	enterprise	NOUN
gujaf-146	113	19	in	in	ADP
gujaf-146	113	20	consumer	consumer	NOUN
gujaf-146	113	21	goods	good	NOUN
gujaf-146	113	22	manufacturers	manufacturer	NOUN
gujaf-146	113	23	in	in	ADP
gujaf-146	113	24	nigeria	nigeria	PROPN
gujaf-146	113	25	.	.	PUNCT
gujaf-146	114	1	the	the	DET
gujaf-146	114	2	specific	specific	ADJ
gujaf-146	114	3	objectives	objective	NOUN
gujaf-146	114	4	are	be	AUX
gujaf-146	114	5	:	:	PUNCT
gujaf-146	114	6	to	to	PART
gujaf-146	114	7	determine	determine	VERB
gujaf-146	114	8	the	the	DET
gujaf-146	114	9	impact	impact	NOUN
gujaf-146	114	10	of	of	ADP
gujaf-146	114	11	the	the	DET
gujaf-146	114	12	effective	effective	ADJ
gujaf-146	114	13	tax	tax	NOUN
gujaf-146	114	14	rate	rate	NOUN
gujaf-146	114	15	(	(	PUNCT
gujaf-146	114	16	etr	etr	PROPN
gujaf-146	114	17	)	)	PUNCT
gujaf-146	114	18	on	on	ADP
gujaf-146	114	19	the	the	DET
gujaf-146	114	20	strong	strong	ADJ
gujaf-146	114	21	value	value	NOUN
gujaf-146	114	22	of	of	ADP
gujaf-146	114	23	nigerian	nigerian	ADJ
gujaf-146	114	24	consumer	consumer	NOUN
gujaf-146	114	25	goods	good	NOUN
gujaf-146	114	26	companies	company	NOUN
gujaf-146	114	27	.	.	PUNCT
gujaf-146	115	1	consider	consider	VERB
gujaf-146	115	2	the	the	DET
gujaf-146	115	3	impact	impact	NOUN
gujaf-146	115	4	of	of	ADP
gujaf-146	115	5	book	book	NOUN
gujaf-146	115	6	tax	tax	NOUN
gujaf-146	115	7	difference	difference	NOUN
gujaf-146	115	8	(	(	PUNCT
gujaf-146	115	9	btds	btds	NOUN
gujaf-146	115	10	)	)	PUNCT
gujaf-146	115	11	on	on	ADP
gujaf-146	115	12	the	the	DET
gujaf-146	115	13	strong	strong	ADJ
gujaf-146	115	14	value	value	NOUN
gujaf-146	115	15	of	of	ADP
gujaf-146	115	16	nigerian	nigerian	ADJ
gujaf-146	115	17	consumer	consumer	NOUN
gujaf-146	115	18	goods	good	NOUN
gujaf-146	115	19	companies	company	NOUN
gujaf-146	115	20	.	.	PUNCT
gujaf-146	116	1	ex	ex	ADJ
gujaf-146	116	2	-	-	ADJ
gujaf-146	116	3	post	post	ADJ
gujaf-146	116	4	facto	facto	X
gujaf-146	116	5	research	research	NOUN
gujaf-146	116	6	design	design	NOUN
gujaf-146	116	7	was	be	AUX
gujaf-146	116	8	approved	approve	VERB
gujaf-146	116	9	for	for	ADP
gujaf-146	116	10	the	the	DET
gujaf-146	116	11	study	study	NOUN
gujaf-146	116	12	.	.	PUNCT
gujaf-146	117	1	based	base	VERB
gujaf-146	117	2	on	on	ADP
gujaf-146	117	3	the	the	DET
gujaf-146	117	4	availability	availability	NOUN
gujaf-146	117	5	of	of	ADP
gujaf-146	117	6	financial	financial	ADJ
gujaf-146	117	7	statements	statement	NOUN
gujaf-146	117	8	of	of	ADP
gujaf-146	117	9	selected	select	VERB
gujaf-146	117	10	companies	company	NOUN
gujaf-146	117	11	from	from	ADP
gujaf-146	117	12	the	the	DET
gujaf-146	117	13	population	population	NOUN
gujaf-146	117	14	of	of	ADP
gujaf-146	117	15	all	all	DET
gujaf-146	117	16	non	non	ADJ
gujaf-146	117	17	-	-	ADJ
gujaf-146	117	18	financial	financial	ADJ
gujaf-146	117	19	companies	company	NOUN
gujaf-146	117	20	listed	list	VERB
gujaf-146	117	21	on	on	ADP
gujaf-146	117	22	the	the	DET
gujaf-146	117	23	nigerian	nigerian	ADJ
gujaf-146	117	24	stock	stock	NOUN
gujaf-146	117	25	exchange	exchange	PROPN
gujaf-146	117	26	,	,	PUNCT
gujaf-146	117	27	a	a	DET
gujaf-146	117	28	sample	sample	NOUN
gujaf-146	117	29	size	size	NOUN
gujaf-146	117	30	of	of	ADP
gujaf-146	117	31	21	21	NUM
gujaf-146	117	32	companies	company	NOUN
gujaf-146	117	33	was	be	AUX
gujaf-146	117	34	selected	select	VERB
gujaf-146	117	35	.	.	PUNCT
gujaf-146	118	1	the	the	DET
gujaf-146	118	2	survey	survey	NOUN
gujaf-146	118	3	data	datum	NOUN
gujaf-146	118	4	are	be	AUX
gujaf-146	118	5	derived	derive	VERB
gujaf-146	118	6	from	from	ADP
gujaf-146	118	7	the	the	DET
gujaf-146	118	8	published	publish	VERB
gujaf-146	118	9	financial	financial	ADJ
gujaf-146	118	10	statements	statement	NOUN
gujaf-146	118	11	of	of	ADP
gujaf-146	118	12	non	non	ADJ
gujaf-146	118	13	-	-	ADJ
gujaf-146	118	14	financial	financial	ADJ
gujaf-146	118	15	corporation	corporation	NOUN
gujaf-146	118	16	for	for	ADP
gujaf-146	118	17	the	the	DET
gujaf-146	118	18	ten	ten	NUM
gujaf-146	118	19	-	-	PUNCT
gujaf-146	118	20	year	year	NOUN
gujaf-146	118	21	period	period	NOUN
gujaf-146	118	22	2009	2009	NUM
gujaf-146	118	23	-	-	SYM
gujaf-146	118	24	2018	2018	NUM
gujaf-146	118	25	.	.	PUNCT
gujaf-146	119	1	ordinary	ordinary	ADJ
gujaf-146	119	2	lease	lease	NOUN
gujaf-146	119	3	square	square	ADJ
gujaf-146	119	4	regression	regression	NOUN
gujaf-146	119	5	was	be	AUX
gujaf-146	119	6	used	use	VERB
gujaf-146	119	7	to	to	PART
gujaf-146	119	8	test	test	VERB
gujaf-146	119	9	three	three	NUM
gujaf-146	119	10	hypotheses	hypothesis	NOUN
gujaf-146	119	11	formulated	formulate	VERB
gujaf-146	119	12	with	with	ADP
gujaf-146	119	13	e	e	NOUN
gujaf-146	119	14	-	-	VERB
gujaf-146	119	15	viewing	view	VERB
gujaf-146	119	16	9.0	9.0	NUM
gujaf-146	119	17	.	.	PUNCT
gujaf-146	120	1	the	the	DET
gujaf-146	120	2	study	study	NOUN
gujaf-146	120	3	showed	show	VERB
gujaf-146	120	4	that	that	SCONJ
gujaf-146	120	5	etr	etr	PROPN
gujaf-146	120	6	had	have	VERB
gujaf-146	120	7	a	a	DET
gujaf-146	120	8	negative	negative	ADJ
gujaf-146	120	9	impact	impact	NOUN
gujaf-146	120	10	on	on	ADP
gujaf-146	120	11	strong	strong	ADJ
gujaf-146	120	12	value	value	NOUN
gujaf-146	120	13	,	,	PUNCT
gujaf-146	120	14	and	and	CCONJ
gujaf-146	120	15	this	this	DET
gujaf-146	120	16	impact	impact	NOUN
gujaf-146	120	17	was	be	AUX
gujaf-146	120	18	statistically	statistically	ADV
gujaf-146	120	19	significant	significant	ADJ
gujaf-146	120	20	.	.	PUNCT
gujaf-146	121	1	however	however	ADV
gujaf-146	121	2	,	,	PUNCT
gujaf-146	121	3	research	research	NOUN
gujaf-146	121	4	has	have	AUX
gujaf-146	121	5	found	find	VERB
gujaf-146	121	6	that	that	DET
gujaf-146	121	7	book	book	NOUN
gujaf-146	121	8	tax	tax	NOUN
gujaf-146	121	9	difference	difference	NOUN
gujaf-146	121	10	(	(	PUNCT
gujaf-146	121	11	btd	btd	PROPN
gujaf-146	121	12	)	)	PUNCT
gujaf-146	121	13	has	have	VERB
gujaf-146	121	14	positive	positive	ADJ
gujaf-146	121	15	effect	effect	NOUN
gujaf-146	121	16	on	on	ADP
gujaf-146	121	17	strong	strong	ADJ
gujaf-146	121	18	value	value	NOUN
gujaf-146	121	19	,	,	PUNCT
gujaf-146	121	20	but	but	CCONJ
gujaf-146	121	21	this	this	DET
gujaf-146	121	22	effect	effect	NOUN
gujaf-146	121	23	was	be	AUX
gujaf-146	121	24	not	not	PART
gujaf-146	121	25	statistically	statistically	ADV
gujaf-146	121	26	significant	significant	ADJ
gujaf-146	121	27	.	.	PUNCT
gujaf-146	122	1	therefore	therefore	ADV
gujaf-146	122	2	,	,	PUNCT
gujaf-146	122	3	the	the	DET
gujaf-146	122	4	study	study	NOUN
gujaf-146	122	5	recommends	recommend	VERB
gujaf-146	122	6	,	,	PUNCT
gujaf-146	122	7	among	among	ADP
gujaf-146	122	8	other	other	ADJ
gujaf-146	122	9	things	thing	NOUN
gujaf-146	122	10	that	that	PRON
gujaf-146	122	11	since	since	SCONJ
gujaf-146	122	12	the	the	DET
gujaf-146	122	13	impact	impact	NOUN
gujaf-146	122	14	of	of	ADP
gujaf-146	122	15	the	the	DET
gujaf-146	122	16	etr	etr	PROPN
gujaf-146	122	17	is	be	AUX
gujaf-146	122	18	statistically	statistically	ADV
gujaf-146	122	19	significant	significant	ADJ
gujaf-146	122	20	and	and	CCONJ
gujaf-146	122	21	should	should	AUX
gujaf-146	122	22	therefore	therefore	ADV
gujaf-146	122	23	be	be	AUX
gujaf-146	122	24	used	use	VERB
gujaf-146	122	25	as	as	ADP
gujaf-146	122	26	a	a	DET
gujaf-146	122	27	determinant	determinant	NOUN
gujaf-146	122	28	of	of	ADP
gujaf-146	122	29	enterprise	enterprise	NOUN
gujaf-146	122	30	value	value	NOUN
gujaf-146	122	31	in	in	ADP
gujaf-146	122	32	nigeria	nigeria	PROPN
gujaf-146	122	33	.	.	PUNCT
gujaf-146	123	1	izevbekhai	izevbekhai	PROPN
gujaf-146	123	2	&	&	CCONJ
gujaf-146	123	3	odion	odion	PROPN
gujaf-146	123	4	(	(	PUNCT
gujaf-146	123	5	2018	2018	NUM
gujaf-146	123	6	)	)	PUNCT
gujaf-146	123	7	investigate	investigate	VERB
gujaf-146	123	8	the	the	DET
gujaf-146	123	9	relationship	relationship	NOUN
gujaf-146	123	10	between	between	ADP
gujaf-146	123	11	tax	tax	NOUN
gujaf-146	123	12	planning	planning	NOUN
gujaf-146	123	13	and	and	CCONJ
gujaf-146	123	14	enterprise	enterprise	NOUN
gujaf-146	123	15	value	value	NOUN
gujaf-146	123	16	.	.	PUNCT
gujaf-146	124	1	the	the	DET
gujaf-146	124	2	study	study	NOUN
gujaf-146	124	3	uses	use	VERB
gujaf-146	124	4	a	a	DET
gujaf-146	124	5	sample	sample	NOUN
gujaf-146	124	6	of	of	ADP
gujaf-146	124	7	eighty	eighty	NUM
gujaf-146	124	8	-	-	PUNCT
gujaf-146	124	9	seven	seven	NUM
gujaf-146	124	10	(	(	PUNCT
gujaf-146	124	11	87	87	NUM
gujaf-146	124	12	)	)	PUNCT
gujaf-146	124	13	companies	company	NOUN
gujaf-146	124	14	in	in	ADP
gujaf-146	124	15	the	the	DET
gujaf-146	124	16	nigerian	nigerian	ADJ
gujaf-146	124	17	stock	stock	NOUN
gujaf-146	124	18	exchange	exchange	PROPN
gujaf-146	124	19	.	.	PUNCT
gujaf-146	125	1	the	the	DET
gujaf-146	125	2	survey	survey	NOUN
gujaf-146	125	3	data	datum	NOUN
gujaf-146	125	4	was	be	AUX
gujaf-146	125	5	a	a	DET
gujaf-146	125	6	combination	combination	NOUN
gujaf-146	125	7	of	of	ADP
gujaf-146	125	8	time	time	NOUN
gujaf-146	125	9	series	series	NOUN
gujaf-146	125	10	and	and	CCONJ
gujaf-146	125	11	cross	cross	NOUN
gujaf-146	125	12	-	-	ADJ
gujaf-146	125	13	sections	section	NOUN
gujaf-146	125	14	covering	cover	VERB
gujaf-146	125	15	the	the	DET
gujaf-146	125	16	period	period	NOUN
gujaf-146	125	17	from	from	ADP
gujaf-146	125	18	2010	2010	NUM
gujaf-146	125	19	to	to	ADP
gujaf-146	125	20	2016	2016	NUM
gujaf-146	125	21	with	with	ADP
gujaf-146	125	22	a	a	DET
gujaf-146	125	23	survey	survey	NOUN
gujaf-146	125	24	of	of	ADP
gujaf-146	125	25	six	six	NUM
gujaf-146	125	26	hundred	hundred	NUM
gujaf-146	125	27	and	and	CCONJ
gujaf-146	125	28	nine	nine	NUM
gujaf-146	125	29	(	(	PUNCT
gujaf-146	125	30	609	609	NUM
gujaf-146	125	31	)	)	PUNCT
gujaf-146	125	32	firm	firm	ADJ
gujaf-146	125	33	-	-	PUNCT
gujaf-146	125	34	year	year	NOUN
gujaf-146	125	35	observations	observation	NOUN
gujaf-146	125	36	.	.	PUNCT
gujaf-146	126	1	the	the	DET
gujaf-146	126	2	study	study	NOUN
gujaf-146	126	3	uses	use	VERB
gujaf-146	126	4	panel	panel	NOUN
gujaf-146	126	5	regression	regression	NOUN
gujaf-146	126	6	techniques	technique	NOUN
gujaf-146	126	7	to	to	PART
gujaf-146	126	8	evaluate	evaluate	VERB
gujaf-146	126	9	balanced	balanced	ADJ
gujaf-146	126	10	table	table	NOUN
gujaf-146	126	11	data	datum	NOUN
gujaf-146	126	12	.	.	PUNCT
gujaf-146	127	1	the	the	DET
gujaf-146	127	2	explanatory	explanatory	ADJ
gujaf-146	127	3	variables	variable	NOUN
gujaf-146	127	4	of	of	ADP
gujaf-146	127	5	tax	tax	NOUN
gujaf-146	127	6	planning	planning	NOUN
gujaf-146	127	7	were	be	AUX
gujaf-146	127	8	measured	measure	VERB
gujaf-146	127	9	by	by	ADP
gujaf-146	127	10	the	the	DET
gujaf-146	127	11	actual	actual	ADJ
gujaf-146	127	12	amount	amount	NOUN
gujaf-146	127	13	of	of	ADP
gujaf-146	127	14	taxes	taxis	NOUN
gujaf-146	127	15	and	and	CCONJ
gujaf-146	127	16	savings	saving	NOUN
gujaf-146	127	17	,	,	PUNCT
gujaf-146	127	18	and	and	CCONJ
gujaf-146	127	19	the	the	DET
gujaf-146	127	20	tobin	tobin	NOUN
gujaf-146	127	21	's	's	PART
gujaf-146	127	22	q	q	NOUN
gujaf-146	127	23	was	be	AUX
gujaf-146	127	24	used	use	VERB
gujaf-146	127	25	to	to	PART
gujaf-146	127	26	measure	measure	VERB
gujaf-146	127	27	firm	firm	ADJ
gujaf-146	127	28	value	value	NOUN
gujaf-146	127	29	.	.	PUNCT
gujaf-146	128	1	the	the	DET
gujaf-146	128	2	negative	negative	ADJ
gujaf-146	128	3	relationship	relationship	NOUN
gujaf-146	128	4	was	be	AUX
gujaf-146	128	5	observed	observe	VERB
gujaf-146	128	6	to	to	PART
gujaf-146	128	7	have	have	VERB
gujaf-146	128	8	a	a	DET
gujaf-146	128	9	strong	strong	ADJ
gujaf-146	128	10	8	8	NUM
gujaf-146	128	11	significance	significance	NOUN
gujaf-146	128	12	between	between	ADP
gujaf-146	128	13	effective	effective	ADJ
gujaf-146	128	14	tax	tax	NOUN
gujaf-146	128	15	rate	rate	NOUN
gujaf-146	128	16	and	and	CCONJ
gujaf-146	128	17	firm	firm	ADJ
gujaf-146	128	18	value	value	NOUN
gujaf-146	128	19	.	.	PUNCT
gujaf-146	129	1	control	control	NOUN
gujaf-146	129	2	variables	variable	NOUN
gujaf-146	129	3	about	about	ADP
gujaf-146	129	4	firm	firm	ADJ
gujaf-146	129	5	size	size	NOUN
gujaf-146	129	6	and	and	CCONJ
gujaf-146	129	7	capital	capital	NOUN
gujaf-146	129	8	intensity	intensity	NOUN
gujaf-146	129	9	are	be	AUX
gujaf-146	129	10	reported	report	VERB
gujaf-146	129	11	as	as	ADP
gujaf-146	129	12	mixed	mixed	ADJ
gujaf-146	129	13	results	result	NOUN
gujaf-146	129	14	,	,	PUNCT
gujaf-146	129	15	and	and	CCONJ
gujaf-146	129	16	leverage	leverage	NOUN
gujaf-146	129	17	reported	report	VERB
gujaf-146	129	18	a	a	DET
gujaf-146	129	19	negative	negative	ADJ
gujaf-146	129	20	result	result	NOUN
gujaf-146	129	21	.	.	PUNCT
gujaf-146	130	1	moderate	moderate	ADJ
gujaf-146	130	2	institutional	institutional	ADJ
gujaf-146	130	3	property	property	NOUN
gujaf-146	130	4	variables	variable	NOUN
gujaf-146	130	5	also	also	ADV
gujaf-146	130	6	showed	show	VERB
gujaf-146	130	7	volatile	volatile	ADJ
gujaf-146	130	8	results	result	NOUN
gujaf-146	130	9	.	.	PUNCT
gujaf-146	131	1	among	among	ADP
gujaf-146	131	2	other	other	ADJ
gujaf-146	131	3	things	thing	NOUN
gujaf-146	131	4	,	,	PUNCT
gujaf-146	131	5	the	the	DET
gujaf-146	131	6	study	study	NOUN
gujaf-146	131	7	suggests	suggest	VERB
gujaf-146	131	8	that	that	SCONJ
gujaf-146	131	9	stakeholders	stakeholder	NOUN
gujaf-146	131	10	should	should	AUX
gujaf-146	131	11	be	be	AUX
gujaf-146	131	12	involved	involve	VERB
gujaf-146	131	13	in	in	ADP
gujaf-146	131	14	effective	effective	ADJ
gujaf-146	131	15	monitoring	monitoring	NOUN
gujaf-146	131	16	of	of	ADP
gujaf-146	131	17	deficiencies	deficiency	NOUN
gujaf-146	131	18	to	to	PART
gujaf-146	131	19	reduce	reduce	VERB
gujaf-146	131	20	their	their	PRON
gujaf-146	131	21	intentions	intention	NOUN
gujaf-146	131	22	to	to	PART
gujaf-146	131	23	divert	divert	VERB
gujaf-146	131	24	organization	organization	NOUN
gujaf-146	131	25	resources	resource	NOUN
gujaf-146	131	26	to	to	ADP
gujaf-146	131	27	their	their	PRON
gujaf-146	131	28	selfish	selfish	ADJ
gujaf-146	131	29	needs	need	NOUN
gujaf-146	131	30	,	,	PUNCT
gujaf-146	131	31	and	and	CCONJ
gujaf-146	131	32	that	that	DET
gujaf-146	131	33	company	company	NOUN
gujaf-146	131	34	should	should	AUX
gujaf-146	131	35	adopt	adopt	VERB
gujaf-146	131	36	good	good	ADJ
gujaf-146	131	37	governance	governance	NOUN
gujaf-146	131	38	practices	practice	NOUN
gujaf-146	131	39	so	so	SCONJ
gujaf-146	131	40	that	that	SCONJ
gujaf-146	131	41	information	information	NOUN
gujaf-146	131	42	asymmetry	asymmetry	NOUN
gujaf-146	131	43	between	between	ADP
gujaf-146	131	44	managers	manager	NOUN
gujaf-146	131	45	and	and	CCONJ
gujaf-146	131	46	shareholders	shareholder	NOUN
gujaf-146	131	47	can	can	AUX
gujaf-146	131	48	be	be	AUX
gujaf-146	131	49	mitigated	mitigate	VERB
gujaf-146	131	50	and	and	CCONJ
gujaf-146	131	51	therefore	therefore	ADV
gujaf-146	131	52	increase	increase	VERB
gujaf-146	131	53	the	the	DET
gujaf-146	131	54	value	value	NOUN
gujaf-146	131	55	of	of	ADP
gujaf-146	131	56	the	the	DET
gujaf-146	131	57	company	company	NOUN
gujaf-146	131	58	.	.	PUNCT
gujaf-146	132	1	razali	razali	PROPN
gujaf-146	132	2	et	et	PROPN
gujaf-146	132	3	al	al	PROPN
gujaf-146	132	4	.	.	PROPN
gujaf-146	133	1	(	(	PUNCT
gujaf-146	133	2	2018	2018	NUM
gujaf-146	133	3	)	)	PUNCT
gujaf-146	133	4	determine	determine	VERB
gujaf-146	133	5	the	the	DET
gujaf-146	133	6	impact	impact	NOUN
gujaf-146	133	7	of	of	ADP
gujaf-146	133	8	tax	tax	NOUN
gujaf-146	133	9	planning	planning	NOUN
gujaf-146	133	10	on	on	ADP
gujaf-146	133	11	the	the	DET
gujaf-146	133	12	value	value	NOUN
gujaf-146	133	13	of	of	ADP
gujaf-146	133	14	companies	company	NOUN
gujaf-146	133	15	listed	list	VERB
gujaf-146	133	16	on	on	ADP
gujaf-146	133	17	the	the	DET
gujaf-146	133	18	malaysian	malaysian	ADJ
gujaf-146	133	19	stock	stock	PROPN
gujaf-146	133	20	exchange	exchange	PROPN
gujaf-146	133	21	.	.	PUNCT
gujaf-146	134	1	the	the	DET
gujaf-146	134	2	tax	tax	NOUN
gujaf-146	134	3	planning	planning	NOUN
gujaf-146	134	4	indicators	indicator	NOUN
gujaf-146	134	5	in	in	ADP
gujaf-146	134	6	this	this	DET
gujaf-146	134	7	study	study	NOUN
gujaf-146	134	8	are	be	AUX
gujaf-146	134	9	the	the	DET
gujaf-146	134	10	effective	effective	ADJ
gujaf-146	134	11	tax	tax	NOUN
gujaf-146	134	12	rate	rate	NOUN
gujaf-146	134	13	(	(	PUNCT
gujaf-146	134	14	etr	etr	PROPN
gujaf-146	134	15	)	)	PUNCT
gujaf-146	134	16	and	and	CCONJ
gujaf-146	134	17	book	book	NOUN
gujaf-146	134	18	tax	tax	NOUN
gujaf-146	134	19	difference	difference	NOUN
gujaf-146	134	20	(	(	PUNCT
gujaf-146	134	21	btd	btd	PROPN
gujaf-146	134	22	)	)	PUNCT
gujaf-146	134	23	.	.	PUNCT
gujaf-146	135	1	data	datum	NOUN
gujaf-146	135	2	were	be	AUX
gujaf-146	135	3	collected	collect	VERB
gujaf-146	135	4	from	from	ADP
gujaf-146	135	5	387	387	NUM
gujaf-146	135	6	samples	sample	NOUN
gujaf-146	135	7	from	from	ADP
gujaf-146	135	8	the	the	DET
gujaf-146	135	9	2014	2014	NUM
gujaf-146	135	10	-	-	SYM
gujaf-146	135	11	2016	2016	NUM
gujaf-146	135	12	data	datum	NOUN
gujaf-146	135	13	stream	stream	NOUN
gujaf-146	135	14	.	.	PUNCT
gujaf-146	136	1	after	after	ADP
gujaf-146	136	2	controlling	control	VERB
gujaf-146	136	3	company	company	NOUN
gujaf-146	136	4	size	size	NOUN
gujaf-146	136	5	,	,	PUNCT
gujaf-146	136	6	leverage	leverage	NOUN
gujaf-146	136	7	,	,	PUNCT
gujaf-146	136	8	asset	asset	NOUN
gujaf-146	136	9	vulnerability	vulnerability	NOUN
gujaf-146	136	10	,	,	PUNCT
gujaf-146	136	11	age	age	NOUN
gujaf-146	136	12	and	and	CCONJ
gujaf-146	136	13	dividend	dividend	NOUN
gujaf-146	136	14	.	.	PUNCT
gujaf-146	137	1	regression	regression	NOUN
gujaf-146	137	2	results	result	NOUN
gujaf-146	137	3	show	show	VERB
gujaf-146	137	4	that	that	SCONJ
gujaf-146	137	5	etr	etr	PROPN
gujaf-146	137	6	has	have	VERB
gujaf-146	137	7	a	a	DET
gujaf-146	137	8	significant	significant	ADJ
gujaf-146	137	9	positive	positive	ADJ
gujaf-146	137	10	relationship	relationship	NOUN
gujaf-146	137	11	with	with	ADP
gujaf-146	137	12	firm	firm	ADJ
gujaf-146	137	13	value	value	NOUN
gujaf-146	137	14	,	,	PUNCT
gujaf-146	137	15	while	while	SCONJ
gujaf-146	137	16	btd	btd	PROPN
gujaf-146	137	17	has	have	VERB
gujaf-146	137	18	a	a	DET
gujaf-146	137	19	slight	slight	ADJ
gujaf-146	137	20	negative	negative	ADJ
gujaf-146	137	21	relationship	relationship	NOUN
gujaf-146	137	22	with	with	ADP
gujaf-146	137	23	firm	firm	ADJ
gujaf-146	137	24	value	value	NOUN
gujaf-146	137	25	.	.	PUNCT
gujaf-146	138	1	research	research	NOUN
gujaf-146	138	2	suggests	suggest	VERB
gujaf-146	138	3	that	that	SCONJ
gujaf-146	138	4	a	a	DET
gujaf-146	138	5	proxy	proxy	NOUN
gujaf-146	138	6	etr	etr	PROPN
gujaf-146	138	7	is	be	AUX
gujaf-146	138	8	a	a	DET
gujaf-146	138	9	better	well	ADJ
gujaf-146	138	10	way	way	NOUN
gujaf-146	138	11	to	to	PART
gujaf-146	138	12	determine	determine	VERB
gujaf-146	138	13	business	business	NOUN
gujaf-146	138	14	value	value	NOUN
gujaf-146	138	15	than	than	ADP
gujaf-146	138	16	a	a	DET
gujaf-146	138	17	btd	btd	PROPN
gujaf-146	138	18	.	.	PUNCT
gujaf-146	139	1	ftouhi	ftouhi	PROPN
gujaf-146	139	2	et	et	PROPN
gujaf-146	139	3	al	al	PROPN
gujaf-146	139	4	.	.	PROPN
gujaf-146	140	1	(	(	PUNCT
gujaf-146	140	2	2015	2015	NUM
gujaf-146	140	3	)	)	PUNCT
gujaf-146	140	4	examine	examine	VERB
gujaf-146	140	5	whether	whether	SCONJ
gujaf-146	140	6	corporate	corporate	ADJ
gujaf-146	140	7	tax	tax	NOUN
gujaf-146	140	8	planning	planning	NOUN
gujaf-146	140	9	behavior	behavior	NOUN
gujaf-146	140	10	increases	increase	VERB
gujaf-146	140	11	firm	firm	ADJ
gujaf-146	140	12	value	value	NOUN
gujaf-146	140	13	in	in	ADP
gujaf-146	140	14	european	european	ADJ
gujaf-146	140	15	context	context	NOUN
gujaf-146	140	16	.	.	PUNCT
gujaf-146	141	1	the	the	DET
gujaf-146	141	2	effect	effect	NOUN
gujaf-146	141	3	of	of	ADP
gujaf-146	141	4	tax	tax	NOUN
gujaf-146	141	5	planning	planning	NOUN
gujaf-146	141	6	on	on	ADP
gujaf-146	141	7	firm	firm	ADJ
gujaf-146	141	8	value	value	NOUN
gujaf-146	141	9	depends	depend	VERB
gujaf-146	141	10	on	on	ADP
gujaf-146	141	11	the	the	DET
gujaf-146	141	12	tax	tax	NOUN
gujaf-146	141	13	savings	saving	NOUN
gujaf-146	141	14	and	and	CCONJ
gujaf-146	141	15	the	the	DET
gujaf-146	141	16	effective	effective	ADJ
gujaf-146	141	17	tax	tax	NOUN
gujaf-146	141	18	rate	rate	NOUN
gujaf-146	141	19	(	(	PUNCT
gujaf-146	141	20	etr	etr	PROPN
gujaf-146	141	21	)	)	PUNCT
gujaf-146	141	22	of	of	ADP
gujaf-146	141	23	tax	tax	NOUN
gujaf-146	141	24	deductions	deduction	NOUN
gujaf-146	141	25	in	in	ADP
gujaf-146	141	26	the	the	DET
gujaf-146	141	27	financial	financial	ADJ
gujaf-146	141	28	statements	statement	NOUN
gujaf-146	141	29	.	.	PUNCT
gujaf-146	142	1	arguing	argue	VERB
gujaf-146	142	2	that	that	SCONJ
gujaf-146	142	3	tax	tax	NOUN
gujaf-146	142	4	planning	planning	NOUN
gujaf-146	142	5	negatively	negatively	ADV
gujaf-146	142	6	affects	affect	VERB
gujaf-146	142	7	firm	firm	ADJ
gujaf-146	142	8	value	value	NOUN
gujaf-146	142	9	due	due	ADP
gujaf-146	142	10	to	to	ADP
gujaf-146	142	11	higher	high	ADJ
gujaf-146	142	12	agency	agency	NOUN
gujaf-146	142	13	costs	cost	NOUN
gujaf-146	142	14	,	,	PUNCT
gujaf-146	142	15	this	this	DET
gujaf-146	142	16	study	study	NOUN
gujaf-146	142	17	analyzes	analyze	VERB
gujaf-146	142	18	a	a	DET
gujaf-146	142	19	sample	sample	NOUN
gujaf-146	142	20	of	of	ADP
gujaf-146	142	21	73	73	NUM
gujaf-146	142	22	companies	company	NOUN
gujaf-146	142	23	included	include	VERB
gujaf-146	142	24	in	in	ADP
gujaf-146	142	25	the	the	DET
gujaf-146	142	26	euro	euro	NOUN
gujaf-146	142	27	next	next	ADJ
gujaf-146	142	28	100	100	NUM
gujaf-146	142	29	index	index	NOUN
gujaf-146	142	30	between	between	ADP
gujaf-146	142	31	2008	2008	NUM
gujaf-146	142	32	and	and	CCONJ
gujaf-146	142	33	2012	2012	NUM
gujaf-146	142	34	.	.	PUNCT
gujaf-146	143	1	the	the	DET
gujaf-146	143	2	study	study	NOUN
gujaf-146	143	3	assumes	assume	VERB
gujaf-146	143	4	a	a	DET
gujaf-146	143	5	component	component	NOUN
gujaf-146	143	6	of	of	ADP
gujaf-146	143	7	tax	tax	NOUN
gujaf-146	143	8	savings	saving	NOUN
gujaf-146	143	9	where	where	SCONJ
gujaf-146	143	10	the	the	DET
gujaf-146	143	11	value	value	NOUN
gujaf-146	143	12	of	of	ADP
gujaf-146	143	13	company	company	NOUN
gujaf-146	143	14	is	be	AUX
gujaf-146	143	15	negatively	negatively	ADV
gujaf-146	143	16	related	relate	VERB
gujaf-146	143	17	to	to	ADP
gujaf-146	143	18	permanent	permanent	ADJ
gujaf-146	143	19	differences	difference	NOUN
gujaf-146	143	20	.	.	PUNCT
gujaf-146	144	1	furthermore	furthermore	ADV
gujaf-146	144	2	,	,	PUNCT
gujaf-146	144	3	the	the	DET
gujaf-146	144	4	study	study	NOUN
gujaf-146	144	5	found	find	VERB
gujaf-146	144	6	that	that	SCONJ
gujaf-146	144	7	the	the	DET
gujaf-146	144	8	corporate	corporate	ADJ
gujaf-146	144	9	etr	etr	PROPN
gujaf-146	144	10	is	be	AUX
gujaf-146	144	11	lower	low	ADJ
gujaf-146	144	12	than	than	ADP
gujaf-146	144	13	the	the	DET
gujaf-146	144	14	statutory	statutory	ADJ
gujaf-146	144	15	tax	tax	NOUN
gujaf-146	144	16	rate	rate	NOUN
gujaf-146	144	17	.	.	PUNCT
gujaf-146	145	1	in	in	ADP
gujaf-146	145	2	fact	fact	NOUN
gujaf-146	145	3	,	,	PUNCT
gujaf-146	145	4	the	the	DET
gujaf-146	145	5	increase	increase	NOUN
gujaf-146	145	6	in	in	ADP
gujaf-146	145	7	the	the	DET
gujaf-146	145	8	difference	difference	NOUN
gujaf-146	145	9	between	between	ADP
gujaf-146	145	10	the	the	DET
gujaf-146	145	11	tax	tax	NOUN
gujaf-146	145	12	rate	rate	NOUN
gujaf-146	145	13	and	and	CCONJ
gujaf-146	145	14	the	the	DET
gujaf-146	145	15	effective	effective	ADJ
gujaf-146	145	16	tax	tax	NOUN
gujaf-146	145	17	rate	rate	NOUN
gujaf-146	145	18	results	result	NOUN
gujaf-146	145	19	in	in	ADP
gujaf-146	145	20	tax	tax	NOUN
gujaf-146	145	21	savings	saving	NOUN
gujaf-146	145	22	.	.	PUNCT
gujaf-146	146	1	in	in	ADP
gujaf-146	146	2	this	this	DET
gujaf-146	146	3	case	case	NOUN
gujaf-146	146	4	,	,	PUNCT
gujaf-146	146	5	tax	tax	NOUN
gujaf-146	146	6	planning	planning	NOUN
gujaf-146	146	7	can	can	AUX
gujaf-146	146	8	be	be	AUX
gujaf-146	146	9	seen	see	VERB
gujaf-146	146	10	as	as	ADP
gujaf-146	146	11	a	a	DET
gujaf-146	146	12	measure	measure	NOUN
gujaf-146	146	13	taken	take	VERB
gujaf-146	146	14	by	by	ADP
gujaf-146	146	15	the	the	DET
gujaf-146	146	16	taxpayer	taxpayer	NOUN
gujaf-146	146	17	to	to	PART
gujaf-146	146	18	reduce	reduce	VERB
gujaf-146	146	19	their	their	PRON
gujaf-146	146	20	tax	tax	NOUN
gujaf-146	146	21	liability	liability	NOUN
gujaf-146	146	22	in	in	ADP
gujaf-146	146	23	order	order	NOUN
gujaf-146	146	24	to	to	PART
gujaf-146	146	25	obtain	obtain	VERB
gujaf-146	146	26	tax	tax	NOUN
gujaf-146	146	27	benefits	benefit	NOUN
gujaf-146	146	28	.	.	PUNCT
gujaf-146	147	1	the	the	DET
gujaf-146	147	2	theory	theory	NOUN
gujaf-146	147	3	that	that	PRON
gujaf-146	147	4	underpins	underpin	VERB
gujaf-146	147	5	this	this	DET
gujaf-146	147	6	study	study	NOUN
gujaf-146	147	7	is	be	AUX
gujaf-146	147	8	hoffmann	hoffmann	PROPN
gujaf-146	147	9	's	's	PART
gujaf-146	147	10	theory	theory	NOUN
gujaf-146	147	11	of	of	ADP
gujaf-146	147	12	tax	tax	NOUN
gujaf-146	147	13	planning	planning	NOUN
gujaf-146	147	14	,	,	PUNCT
gujaf-146	147	15	which	which	PRON
gujaf-146	147	16	states	state	VERB
gujaf-146	147	17	that	that	SCONJ
gujaf-146	147	18	efficient	efficient	ADJ
gujaf-146	147	19	firms	firm	NOUN
gujaf-146	147	20	legitimately	legitimately	ADV
gujaf-146	147	21	divert	divert	VERB
gujaf-146	147	22	the	the	DET
gujaf-146	147	23	funds	fund	NOUN
gujaf-146	147	24	of	of	ADP
gujaf-146	147	25	the	the	DET
gujaf-146	147	26	tax	tax	NOUN
gujaf-146	147	27	authorities	authority	NOUN
gujaf-146	147	28	to	to	ADP
gujaf-146	147	29	the	the	DET
gujaf-146	147	30	corporate	corporate	ADJ
gujaf-146	147	31	treasury	treasury	NOUN
gujaf-146	147	32	(	(	PUNCT
gujaf-146	147	33	hoffman	hoffman	NOUN
gujaf-146	147	34	,	,	PUNCT
gujaf-146	147	35	1961	1961	NUM
gujaf-146	147	36	)	)	PUNCT
gujaf-146	147	37	.	.	PUNCT
gujaf-146	148	1	the	the	DET
gujaf-146	148	2	theory	theory	NOUN
gujaf-146	148	3	states	state	VERB
gujaf-146	148	4	that	that	SCONJ
gujaf-146	148	5	tax	tax	NOUN
gujaf-146	148	6	planning	planning	NOUN
gujaf-146	148	7	activities	activity	NOUN
gujaf-146	148	8	are	be	AUX
gujaf-146	148	9	desirable	desirable	ADJ
gujaf-146	148	10	only	only	ADV
gujaf-146	148	11	when	when	SCONJ
gujaf-146	148	12	there	there	PRON
gujaf-146	148	13	is	be	VERB
gujaf-146	148	14	a	a	DET
gujaf-146	148	15	tendency	tendency	NOUN
gujaf-146	148	16	to	to	PART
gujaf-146	148	17	achieve	achieve	VERB
gujaf-146	148	18	minimum	minimum	ADJ
gujaf-146	148	19	taxable	taxable	ADJ
gujaf-146	148	20	income	income	NOUN
gujaf-146	148	21	without	without	ADP
gujaf-146	148	22	affecting	affect	VERB
gujaf-146	148	23	accounting	accounting	NOUN
gujaf-146	148	24	income	income	NOUN
gujaf-146	148	25	,	,	PUNCT
gujaf-146	148	26	based	base	VERB
gujaf-146	148	27	on	on	ADP
gujaf-146	148	28	the	the	DET
gujaf-146	148	29	fact	fact	NOUN
gujaf-146	148	30	that	that	SCONJ
gujaf-146	148	31	the	the	DET
gujaf-146	148	32	company	company	NOUN
gujaf-146	148	33	's	's	PART
gujaf-146	148	34	tax	tax	NOUN
gujaf-146	148	35	liability	liability	NOUN
gujaf-146	148	36	is	be	AUX
gujaf-146	148	37	based	base	VERB
gujaf-146	148	38	on	on	ADP
gujaf-146	148	39	the	the	DET
gujaf-146	148	40	former	former	ADJ
gujaf-146	148	41	and	and	CCONJ
gujaf-146	148	42	not	not	PART
gujaf-146	148	43	the	the	DET
gujaf-146	148	44	latter	latter	ADJ
gujaf-146	148	45	,	,	PUNCT
gujaf-146	148	46	which	which	PRON
gujaf-146	148	47	means	mean	VERB
gujaf-146	148	48	that	that	SCONJ
gujaf-146	148	49	the	the	DET
gujaf-146	148	50	tax	tax	NOUN
gujaf-146	148	51	is	be	AUX
gujaf-146	148	52	charged	charge	VERB
gujaf-146	148	53	on	on	ADP
gujaf-146	148	54	taxable	taxable	ADJ
gujaf-146	148	55	income	income	NOUN
gujaf-146	148	56	.	.	PUNCT
gujaf-146	149	1	9	9	NUM
gujaf-146	149	2	according	accord	VERB
gujaf-146	149	3	to	to	ADP
gujaf-146	149	4	akintoye	akintoye	PROPN
gujaf-146	149	5	et	et	PROPN
gujaf-146	149	6	al	al	PROPN
gujaf-146	149	7	.	.	PROPN
gujaf-146	150	1	(	(	PUNCT
gujaf-146	150	2	2020	2020	NUM
gujaf-146	150	3	)	)	PUNCT
gujaf-146	151	1	hoffmann	hoffmann	PROPN
gujaf-146	151	2	's	's	PART
gujaf-146	151	3	theory	theory	NOUN
gujaf-146	151	4	of	of	ADP
gujaf-146	151	5	tax	tax	NOUN
gujaf-146	151	6	planning	planning	NOUN
gujaf-146	151	7	was	be	AUX
gujaf-146	151	8	proposed	propose	VERB
gujaf-146	151	9	by	by	ADP
gujaf-146	151	10	hoffmann	hoffmann	PROPN
gujaf-146	151	11	in	in	ADP
gujaf-146	151	12	1961	1961	NUM
gujaf-146	151	13	.	.	PUNCT
gujaf-146	152	1	the	the	DET
gujaf-146	152	2	theory	theory	NOUN
gujaf-146	152	3	states	state	VERB
gujaf-146	152	4	that	that	SCONJ
gujaf-146	152	5	taxation	taxation	NOUN
gujaf-146	152	6	is	be	AUX
gujaf-146	152	7	primarily	primarily	ADV
gujaf-146	152	8	based	base	VERB
gujaf-146	152	9	on	on	ADP
gujaf-146	152	10	business	business	NOUN
gujaf-146	152	11	or	or	CCONJ
gujaf-146	152	12	accounting	accounting	NOUN
gujaf-146	152	13	concepts	concept	NOUN
gujaf-146	152	14	that	that	PRON
gujaf-146	152	15	allow	allow	VERB
gujaf-146	152	16	companies	company	NOUN
gujaf-146	152	17	to	to	PART
gujaf-146	152	18	change	change	VERB
gujaf-146	152	19	such	such	ADJ
gujaf-146	152	20	activities	activity	NOUN
gujaf-146	152	21	to	to	PART
gujaf-146	152	22	reduce	reduce	VERB
gujaf-146	152	23	their	their	PRON
gujaf-146	152	24	tax	tax	NOUN
gujaf-146	152	25	liability	liability	NOUN
gujaf-146	152	26	.	.	PUNCT
gujaf-146	153	1	however	however	ADV
gujaf-146	153	2	,	,	PUNCT
gujaf-146	153	3	recent	recent	ADJ
gujaf-146	153	4	contributions	contribution	NOUN
gujaf-146	153	5	(	(	PUNCT
gujaf-146	153	6	kawor	kawor	NOUN
gujaf-146	153	7	&	&	CCONJ
gujaf-146	153	8	kportorgbi	kportorgbi	PROPN
gujaf-146	153	9	,	,	PUNCT
gujaf-146	153	10	2014	2014	NUM
gujaf-146	153	11	;	;	PUNCT
gujaf-146	153	12	ogundajo	ogundajo	PROPN
gujaf-146	153	13	&	&	CCONJ
gujaf-146	153	14	onakoya	onakoya	NOUN
gujaf-146	153	15	,	,	PUNCT
gujaf-146	153	16	2016	2016	NUM
gujaf-146	153	17	)	)	PUNCT
gujaf-146	153	18	align	align	VERB
gujaf-146	153	19	this	this	DET
gujaf-146	153	20	theory	theory	NOUN
gujaf-146	153	21	with	with	ADP
gujaf-146	153	22	hoffman	hoffman	NOUN
gujaf-146	153	23	's	's	PART
gujaf-146	153	24	proposed	propose	VERB
gujaf-146	153	25	theory	theory	NOUN
gujaf-146	153	26	that	that	SCONJ
gujaf-146	153	27	companies	company	NOUN
gujaf-146	153	28	can	can	AUX
gujaf-146	153	29	achieve	achieve	VERB
gujaf-146	153	30	significant	significant	ADJ
gujaf-146	153	31	tax	tax	NOUN
gujaf-146	153	32	savings	saving	NOUN
gujaf-146	153	33	through	through	ADP
gujaf-146	153	34	a	a	DET
gujaf-146	153	35	deeper	deep	ADJ
gujaf-146	153	36	understanding	understanding	NOUN
gujaf-146	153	37	of	of	ADP
gujaf-146	153	38	ambiguities	ambiguity	NOUN
gujaf-146	153	39	and	and	CCONJ
gujaf-146	153	40	loopholes	loophole	NOUN
gujaf-146	153	41	in	in	ADP
gujaf-146	153	42	tax	tax	NOUN
gujaf-146	153	43	laws	law	NOUN
gujaf-146	153	44	.	.	PUNCT
gujaf-146	154	1	based	base	VERB
gujaf-146	154	2	on	on	ADP
gujaf-146	154	3	this	this	PRON
gujaf-146	154	4	,	,	PUNCT
gujaf-146	154	5	this	this	DET
gujaf-146	154	6	theory	theory	NOUN
gujaf-146	154	7	can	can	AUX
gujaf-146	154	8	be	be	AUX
gujaf-146	154	9	seen	see	VERB
gujaf-146	154	10	as	as	ADP
gujaf-146	154	11	an	an	DET
gujaf-146	154	12	appropriate	appropriate	ADJ
gujaf-146	154	13	theory	theory	NOUN
gujaf-146	154	14	to	to	PART
gujaf-146	154	15	be	be	AUX
gujaf-146	154	16	used	use	VERB
gujaf-146	154	17	in	in	ADP
gujaf-146	154	18	examining	examine	VERB
gujaf-146	154	19	the	the	DET
gujaf-146	154	20	effect	effect	NOUN
gujaf-146	154	21	of	of	ADP
gujaf-146	154	22	tax	tax	NOUN
gujaf-146	154	23	planning	planning	NOUN
gujaf-146	154	24	on	on	ADP
gujaf-146	154	25	firm	firm	ADJ
gujaf-146	154	26	performance	performance	NOUN
gujaf-146	154	27	.	.	PUNCT
gujaf-146	155	1	therefore	therefore	ADV
gujaf-146	155	2	,	,	PUNCT
gujaf-146	155	3	this	this	DET
gujaf-146	155	4	study	study	NOUN
gujaf-146	155	5	is	be	AUX
gujaf-146	155	6	based	base	VERB
gujaf-146	155	7	on	on	ADP
gujaf-146	155	8	the	the	DET
gujaf-146	155	9	hoffmann	hoffmann	PROPN
gujaf-146	155	10	's	's	PART
gujaf-146	155	11	theory	theory	NOUN
gujaf-146	155	12	of	of	ADP
gujaf-146	155	13	tax	tax	NOUN
gujaf-146	155	14	planning	planning	NOUN
gujaf-146	155	15	.	.	PUNCT
gujaf-146	156	1	3	3	X
gujaf-146	156	2	.	.	X
gujaf-146	156	3	methods	method	NOUN
gujaf-146	156	4	and	and	CCONJ
gujaf-146	156	5	design	design	VERB
gujaf-146	156	6	the	the	DET
gujaf-146	156	7	study	study	NOUN
gujaf-146	156	8	adopts	adopt	VERB
gujaf-146	156	9	an	an	DET
gujaf-146	156	10	ex	ex	ADJ
gujaf-146	156	11	-	-	ADJ
gujaf-146	156	12	post	post	ADJ
gujaf-146	156	13	factor	factor	NOUN
gujaf-146	156	14	research	research	NOUN
gujaf-146	156	15	design	design	NOUN
gujaf-146	156	16	base	base	NOUN
gujaf-146	156	17	on	on	ADP
gujaf-146	156	18	the	the	DET
gujaf-146	156	19	fact	fact	NOUN
gujaf-146	156	20	that	that	SCONJ
gujaf-146	156	21	it	it	PRON
gujaf-146	156	22	makes	make	VERB
gujaf-146	156	23	use	use	NOUN
gujaf-146	156	24	of	of	ADP
gujaf-146	156	25	historical	historical	ADJ
gujaf-146	156	26	data	datum	NOUN
gujaf-146	156	27	.	.	PUNCT
gujaf-146	157	1	the	the	DET
gujaf-146	157	2	population	population	NOUN
gujaf-146	157	3	of	of	ADP
gujaf-146	157	4	the	the	DET
gujaf-146	157	5	study	study	NOUN
gujaf-146	157	6	is	be	AUX
gujaf-146	157	7	made	make	VERB
gujaf-146	157	8	of	of	ADP
gujaf-146	157	9	the	the	DET
gujaf-146	157	10	entire	entire	ADJ
gujaf-146	157	11	listed	list	VERB
gujaf-146	157	12	industrial	industrial	ADJ
gujaf-146	157	13	goods	good	NOUN
gujaf-146	157	14	firms	firm	NOUN
gujaf-146	157	15	for	for	ADP
gujaf-146	157	16	the	the	DET
gujaf-146	157	17	period	period	NOUN
gujaf-146	157	18	of	of	ADP
gujaf-146	157	19	2010	2010	NUM
gujaf-146	157	20	to	to	ADP
gujaf-146	157	21	2019	2019	NUM
gujaf-146	157	22	.	.	PUNCT
gujaf-146	158	1	census	census	NOUN
gujaf-146	158	2	sampling	sampling	NOUN
gujaf-146	158	3	technique	technique	NOUN
gujaf-146	158	4	was	be	AUX
gujaf-146	158	5	adopted	adopt	VERB
gujaf-146	158	6	by	by	ADP
gujaf-146	158	7	applying	apply	VERB
gujaf-146	158	8	filters	filter	NOUN
gujaf-146	158	9	.	.	PUNCT
gujaf-146	159	1	for	for	SCONJ
gujaf-146	159	2	firm	firm	NOUN
gujaf-146	159	3	to	to	PART
gujaf-146	159	4	be	be	AUX
gujaf-146	159	5	part	part	NOUN
gujaf-146	159	6	of	of	ADP
gujaf-146	159	7	the	the	DET
gujaf-146	159	8	sample	sample	NOUN
gujaf-146	159	9	it	it	PRON
gujaf-146	159	10	must	must	AUX
gujaf-146	159	11	be	be	AUX
gujaf-146	159	12	listed	list	VERB
gujaf-146	159	13	on	on	ADP
gujaf-146	159	14	or	or	CCONJ
gujaf-146	159	15	before	before	ADP
gujaf-146	159	16	1st	1st	ADJ
gujaf-146	159	17	january	january	PROPN
gujaf-146	159	18	2010	2010	NUM
gujaf-146	159	19	and	and	CCONJ
gujaf-146	159	20	remain	remain	VERB
gujaf-146	159	21	listed	list	VERB
gujaf-146	159	22	up	up	ADP
gujaf-146	159	23	to	to	ADP
gujaf-146	159	24	31st	31st	NOUN
gujaf-146	159	25	december	december	PROPN
gujaf-146	159	26	2019	2019	NUM
gujaf-146	159	27	,	,	PUNCT
gujaf-146	159	28	the	the	DET
gujaf-146	159	29	firm	firm	NOUN
gujaf-146	159	30	must	must	AUX
gujaf-146	159	31	also	also	ADV
gujaf-146	159	32	publish	publish	VERB
gujaf-146	159	33	its	its	PRON
gujaf-146	159	34	annual	annual	ADJ
gujaf-146	159	35	reports	report	NOUN
gujaf-146	159	36	and	and	CCONJ
gujaf-146	159	37	accounts	account	VERB
gujaf-146	159	38	for	for	ADP
gujaf-146	159	39	the	the	DET
gujaf-146	159	40	relevant	relevant	ADJ
gujaf-146	159	41	years	year	NOUN
gujaf-146	159	42	.	.	PUNCT
gujaf-146	160	1	based	base	VERB
gujaf-146	160	2	on	on	ADP
gujaf-146	160	3	this	this	PRON
gujaf-146	160	4	,	,	PUNCT
gujaf-146	160	5	the	the	DET
gujaf-146	160	6	study	study	NOUN
gujaf-146	160	7	arrived	arrive	VERB
gujaf-146	160	8	at	at	ADP
gujaf-146	160	9	a	a	DET
gujaf-146	160	10	sample	sample	NOUN
gujaf-146	160	11	of	of	ADP
gujaf-146	160	12	10	10	NUM
gujaf-146	160	13	firms	firm	NOUN
gujaf-146	160	14	.	.	PUNCT
gujaf-146	161	1	data	datum	NOUN
gujaf-146	161	2	for	for	ADP
gujaf-146	161	3	the	the	DET
gujaf-146	161	4	study	study	NOUN
gujaf-146	161	5	were	be	AUX
gujaf-146	161	6	collected	collect	VERB
gujaf-146	161	7	using	use	VERB
gujaf-146	161	8	the	the	DET
gujaf-146	161	9	secondary	secondary	ADJ
gujaf-146	161	10	method	method	NOUN
gujaf-146	161	11	of	of	ADP
gujaf-146	161	12	data	datum	NOUN
gujaf-146	161	13	collection	collection	NOUN
gujaf-146	161	14	from	from	ADP
gujaf-146	161	15	the	the	DET
gujaf-146	161	16	annual	annual	ADJ
gujaf-146	161	17	reports	report	NOUN
gujaf-146	161	18	and	and	CCONJ
gujaf-146	161	19	audited	audit	VERB
gujaf-146	161	20	accounts	account	NOUN
gujaf-146	161	21	of	of	ADP
gujaf-146	161	22	the	the	DET
gujaf-146	161	23	selected	select	VERB
gujaf-146	161	24	firms	firm	NOUN
gujaf-146	161	25	.	.	PUNCT
gujaf-146	162	1	data	datum	NOUN
gujaf-146	162	2	for	for	ADP
gujaf-146	162	3	a	a	DET
gujaf-146	162	4	period	period	NOUN
gujaf-146	162	5	on	on	ADP
gujaf-146	162	6	10	10	NUM
gujaf-146	162	7	years	year	NOUN
gujaf-146	162	8	were	be	AUX
gujaf-146	162	9	collected	collect	VERB
gujaf-146	162	10	and	and	CCONJ
gujaf-146	162	11	analysed	analyse	VERB
gujaf-146	162	12	using	use	VERB
gujaf-146	162	13	stata	stata	NOUN
gujaf-146	162	14	13	13	NUM
gujaf-146	162	15	statistical	statistical	ADJ
gujaf-146	162	16	software	software	NOUN
gujaf-146	162	17	using	use	VERB
gujaf-146	162	18	descriptive	descriptive	ADJ
gujaf-146	162	19	and	and	CCONJ
gujaf-146	162	20	inferential	inferential	ADJ
gujaf-146	162	21	statistical	statistical	ADJ
gujaf-146	162	22	techniques	technique	NOUN
gujaf-146	162	23	.	.	PUNCT
gujaf-146	163	1	the	the	DET
gujaf-146	163	2	model	model	NOUN
gujaf-146	163	3	for	for	ADP
gujaf-146	163	4	the	the	DET
gujaf-146	163	5	study	study	NOUN
gujaf-146	163	6	was	be	AUX
gujaf-146	163	7	adapted	adapt	VERB
gujaf-146	163	8	from	from	ADP
gujaf-146	163	9	the	the	DET
gujaf-146	163	10	model	model	NOUN
gujaf-146	163	11	of	of	ADP
gujaf-146	163	12	fagbemi	fagbemi	PROPN
gujaf-146	163	13	,	,	PUNCT
gujaf-146	163	14	et	et	PROPN
gujaf-146	163	15	al	al	PROPN
gujaf-146	163	16	.	.	PROPN
gujaf-146	164	1	(	(	PUNCT
gujaf-146	164	2	2019	2019	NUM
gujaf-146	164	3	)	)	PUNCT
gujaf-146	164	4	;	;	PUNCT
gujaf-146	165	1	kawor	kawor	NOUN
gujaf-146	165	2	,	,	PUNCT
gujaf-146	165	3	&	&	CCONJ
gujaf-146	165	4	kportorgbi	kportorgbi	PROPN
gujaf-146	165	5	,	,	PUNCT
gujaf-146	165	6	(	(	PUNCT
gujaf-146	165	7	2014	2014	NUM
gujaf-146	165	8	)	)	PUNCT
gujaf-146	165	9	and	and	CCONJ
gujaf-146	165	10	ogundajo	ogundajo	ADJ
gujaf-146	165	11	,	,	PUNCT
gujaf-146	165	12	&	&	CCONJ
gujaf-146	165	13	onakoya	onakoya	PROPN
gujaf-146	165	14	,	,	PUNCT
gujaf-146	165	15	(	(	PUNCT
gujaf-146	165	16	2016	2016	NUM
gujaf-146	165	17	)	)	PUNCT
gujaf-146	165	18	with	with	ADP
gujaf-146	165	19	little	little	ADJ
gujaf-146	165	20	modifications	modification	NOUN
gujaf-146	165	21	.	.	PUNCT
gujaf-146	166	1	the	the	DET
gujaf-146	166	2	study	study	NOUN
gujaf-146	166	3	model	model	NOUN
gujaf-146	166	4	was	be	AUX
gujaf-146	166	5	presented	present	VERB
gujaf-146	166	6	below	below	ADP
gujaf-146	166	7	:	:	PUNCT
gujaf-146	166	8	roait	roait	NOUN
gujaf-146	166	9	=	=	SYM
gujaf-146	166	10	α0	α0	PROPN
gujaf-146	166	11	+	+	CCONJ
gujaf-146	166	12	β1gaapetrit	β1gaapetrit	ADP
gujaf-146	167	1	+	+	CCONJ
gujaf-146	167	2	β2cashetrit	β2cashetrit	X
gujaf-146	167	3	+	+	NUM
gujaf-146	167	4	β3levit	β3levit	NOUN
gujaf-146	168	1	+	+	CCONJ
gujaf-146	168	2	εit	εit	VERB
gujaf-146	168	3	where	where	SCONJ
gujaf-146	168	4	:	:	PUNCT
gujaf-146	168	5	roa	roa	PROPN
gujaf-146	168	6	=	=	PUNCT
gujaf-146	168	7	return	return	NOUN
gujaf-146	168	8	of	of	ADP
gujaf-146	168	9	assets	asset	NOUN
gujaf-146	168	10	measured	measure	VERB
gujaf-146	168	11	as	as	ADP
gujaf-146	168	12	profit	profit	NOUN
gujaf-146	168	13	after	after	ADP
gujaf-146	168	14	tax	tax	NOUN
gujaf-146	168	15	divided	divide	VERB
gujaf-146	168	16	by	by	ADP
gujaf-146	168	17	total	total	ADJ
gujaf-146	168	18	assets	asset	NOUN
gujaf-146	168	19	(	(	PUNCT
gujaf-146	168	20	ogundajo	ogundajo	ADJ
gujaf-146	168	21	&	&	CCONJ
gujaf-146	168	22	onakoya	onakoya	NOUN
gujaf-146	168	23	,	,	PUNCT
gujaf-146	168	24	2016	2016	NUM
gujaf-146	168	25	)	)	PUNCT
gujaf-146	168	26	gaapetr	gaapetr	NOUN
gujaf-146	168	27	=	=	SYM
gujaf-146	168	28	gaap	gaap	PROPN
gujaf-146	168	29	effective	effective	ADJ
gujaf-146	168	30	tax	tax	NOUN
gujaf-146	168	31	rate	rate	NOUN
gujaf-146	168	32	measured	measure	VERB
gujaf-146	168	33	as	as	ADP
gujaf-146	168	34	the	the	DET
gujaf-146	168	35	total	total	ADJ
gujaf-146	168	36	tax	tax	NOUN
gujaf-146	168	37	expense	expense	NOUN
gujaf-146	168	38	scaled	scale	VERB
gujaf-146	168	39	by	by	ADP
gujaf-146	168	40	pre	pre	ADJ
gujaf-146	168	41	-	-	ADJ
gujaf-146	168	42	tax	tax	ADJ
gujaf-146	168	43	accounting	accounting	NOUN
gujaf-146	168	44	income	income	NOUN
gujaf-146	168	45	(	(	PUNCT
gujaf-146	168	46	fagbemi	fagbemi	PROPN
gujaf-146	168	47	et	et	PROPN
gujaf-146	168	48	al	al	PROPN
gujaf-146	168	49	.	.	PROPN
gujaf-146	168	50	2019	2019	NUM
gujaf-146	168	51	;	;	PUNCT
gujaf-146	168	52	kawor	kawor	NOUN
gujaf-146	168	53	,	,	PUNCT
gujaf-146	168	54	&	&	CCONJ
gujaf-146	168	55	kportorgbi	kportorgbi	PROPN
gujaf-146	168	56	,	,	PUNCT
gujaf-146	168	57	2014	2014	NUM
gujaf-146	168	58	)	)	PUNCT
gujaf-146	168	59	.	.	PUNCT
gujaf-146	168	60	)	)	PUNCT
gujaf-146	169	1	cashetr	cashetr	NOUN
gujaf-146	169	2	=	=	PUNCT
gujaf-146	169	3	cash	cash	NOUN
gujaf-146	169	4	effective	effective	ADJ
gujaf-146	169	5	tax	tax	NOUN
gujaf-146	169	6	rate	rate	NOUN
gujaf-146	169	7	lev	lev	NOUN
gujaf-146	169	8	=	=	SYM
gujaf-146	169	9	leverage	leverage	NOUN
gujaf-146	169	10	as	as	ADP
gujaf-146	169	11	control	control	NOUN
gujaf-146	169	12	variable	variable	NOUN
gujaf-146	169	13	measured	measure	VERB
gujaf-146	169	14	as	as	ADP
gujaf-146	169	15	long	long	ADJ
gujaf-146	169	16	term	term	NOUN
gujaf-146	169	17	debt	debt	NOUN
gujaf-146	169	18	divided	divide	VERB
gujaf-146	169	19	by	by	ADP
gujaf-146	169	20	shareholder	shareholder	NOUN
gujaf-146	169	21	’s	’s	PART
gujaf-146	169	22	fund	fund	NOUN
gujaf-146	169	23	(	(	PUNCT
gujaf-146	169	24	kawor	kawor	NOUN
gujaf-146	169	25	,	,	PUNCT
gujaf-146	169	26	&	&	CCONJ
gujaf-146	169	27	kportorgbi	kportorgbi	PROPN
gujaf-146	169	28	,	,	PUNCT
gujaf-146	169	29	2014	2014	NUM
gujaf-146	169	30	)	)	PUNCT
gujaf-146	169	31	.	.	PUNCT
gujaf-146	170	1	β1	β1	NOUN
gujaf-146	170	2	-	-	PUNCT
gujaf-146	170	3	3	3	NUM
gujaf-146	170	4	=	=	NOUN
gujaf-146	170	5	coefficient	coefficient	NOUN
gujaf-146	170	6	of	of	ADP
gujaf-146	170	7	independent	independent	ADJ
gujaf-146	170	8	variable	variable	NOUN
gujaf-146	170	9	,	,	PUNCT
gujaf-146	170	10	ε	ε	PROPN
gujaf-146	170	11	=	=	NOUN
gujaf-146	170	12	error	error	NOUN
gujaf-146	170	13	term	term	NOUN
gujaf-146	170	14	,	,	PUNCT
gujaf-146	170	15	α	α	NOUN
gujaf-146	170	16	=	=	SYM
gujaf-146	170	17	constant	constant	ADJ
gujaf-146	170	18	intercept	intercept	NOUN
gujaf-146	170	19	,	,	PUNCT
gujaf-146	170	20	i	i	NOUN
gujaf-146	170	21	=	=	SYM
gujaf-146	170	22	firm	firm	NOUN
gujaf-146	170	23	,	,	PUNCT
gujaf-146	170	24	t=	t=	ADJ
gujaf-146	170	25	year	year	NOUN
gujaf-146	170	26	4	4	NUM
gujaf-146	170	27	.	.	PUNCT
gujaf-146	170	28	data	datum	NOUN
gujaf-146	170	29	presentation	presentation	NOUN
gujaf-146	170	30	and	and	CCONJ
gujaf-146	170	31	analyses	analyse	VERB
gujaf-146	170	32	the	the	DET
gujaf-146	170	33	purpose	purpose	NOUN
gujaf-146	170	34	of	of	ADP
gujaf-146	170	35	this	this	DET
gujaf-146	170	36	section	section	NOUN
gujaf-146	170	37	is	be	AUX
gujaf-146	170	38	to	to	PART
gujaf-146	170	39	provide	provide	VERB
gujaf-146	170	40	detail	detail	NOUN
gujaf-146	170	41	analyses	analysis	NOUN
gujaf-146	170	42	of	of	ADP
gujaf-146	170	43	the	the	DET
gujaf-146	170	44	data	datum	NOUN
gujaf-146	170	45	collected	collect	VERB
gujaf-146	170	46	.	.	PUNCT
gujaf-146	171	1	the	the	PRON
gujaf-146	171	2	covers	cover	VERB
gujaf-146	171	3	descriptive	descriptive	ADJ
gujaf-146	171	4	statistics	statistic	NOUN
gujaf-146	171	5	,	,	PUNCT
gujaf-146	171	6	regression	regression	NOUN
gujaf-146	171	7	result	result	NOUN
gujaf-146	171	8	,	,	PUNCT
gujaf-146	171	9	diagnostic	diagnostic	ADJ
gujaf-146	171	10	and	and	CCONJ
gujaf-146	171	11	post	post	VERB
gujaf-146	171	12	estimation	estimation	NOUN
gujaf-146	171	13	test	test	NOUN
gujaf-146	171	14	as	as	ADP
gujaf-146	171	15	10	10	NUM
gujaf-146	171	16	well	well	ADV
gujaf-146	171	17	as	as	ADP
gujaf-146	171	18	discussion	discussion	NOUN
gujaf-146	171	19	of	of	ADP
gujaf-146	171	20	findings	finding	NOUN
gujaf-146	171	21	and	and	CCONJ
gujaf-146	171	22	test	test	NOUN
gujaf-146	171	23	of	of	ADP
gujaf-146	171	24	hypothesis	hypothesis	NOUN
gujaf-146	171	25	.	.	PUNCT
gujaf-146	172	1	table	table	NOUN
gujaf-146	172	2	1	1	NUM
gujaf-146	172	3	provide	provide	VERB
gujaf-146	172	4	the	the	DET
gujaf-146	172	5	result	result	NOUN
gujaf-146	172	6	of	of	ADP
gujaf-146	172	7	descriptive	descriptive	ADJ
gujaf-146	172	8	statistics	statistic	NOUN
gujaf-146	172	9	.	.	PUNCT
gujaf-146	173	1	table	table	NOUN
gujaf-146	173	2	1	1	NUM
gujaf-146	173	3	:	:	PUNCT
gujaf-146	173	4	descriptive	descriptive	ADJ
gujaf-146	173	5	statistics	statistic	NOUN
gujaf-146	173	6	variable	variable	ADJ
gujaf-146	173	7	obs	obs	PROPN
gujaf-146	173	8	mean	mean	VERB
gujaf-146	173	9	std	std	PROPN
gujaf-146	173	10	.	.	PROPN
gujaf-146	174	1	dev	dev	PROPN
gujaf-146	174	2	.	.	PUNCT
gujaf-146	175	1	min	min	PROPN
gujaf-146	175	2	max	max	PROPN
gujaf-146	175	3	roa	roa	PROPN
gujaf-146	175	4	100	100	NUM
gujaf-146	175	5	.0955973	.0955973	PROPN
gujaf-146	175	6	.1302389	.1302389	PROPN
gujaf-146	175	7	-.7610825	-.7610825	PUNCT
gujaf-146	175	8	.4285075	.4285075	PROPN
gujaf-146	176	1	gaapetr	gaapetr	NOUN
gujaf-146	176	2	100	100	NUM
gujaf-146	176	3	.1605824	.1605824	NUM
gujaf-146	177	1	.3101554	.3101554	PROPN
gujaf-146	177	2	-1.757055	-1.757055	VERB
gujaf-146	177	3	1.589572	1.589572	NUM
gujaf-146	177	4	cashetr	cashetr	NOUN
gujaf-146	177	5	100	100	NUM
gujaf-146	177	6	.1693709	.1693709	NOUN
gujaf-146	178	1	.2398613	.2398613	PROPN
gujaf-146	178	2	-.2616341	-.2616341	PUNCT
gujaf-146	178	3	1.174365	1.174365	NUM
gujaf-146	178	4	lev	lev	NOUN
gujaf-146	178	5	100	100	NUM
gujaf-146	178	6	.155912	.155912	ADP
gujaf-146	178	7	.1411502	.1411502	PROPN
gujaf-146	178	8	0	0	NUM
gujaf-146	178	9	.6398022	.6398022	PROPN
gujaf-146	178	10	source	source	NOUN
gujaf-146	178	11	:	:	PUNCT
gujaf-146	178	12	stata	stata	VERB
gujaf-146	178	13	13	13	NUM
gujaf-146	178	14	outputs	output	NOUN
gujaf-146	178	15	,	,	PUNCT
gujaf-146	178	16	2022	2022	NUM
gujaf-146	178	17	the	the	DET
gujaf-146	178	18	result	result	NOUN
gujaf-146	178	19	of	of	ADP
gujaf-146	178	20	descriptive	descriptive	ADJ
gujaf-146	178	21	statistics	statistic	NOUN
gujaf-146	178	22	was	be	AUX
gujaf-146	178	23	depicted	depict	VERB
gujaf-146	178	24	in	in	ADP
gujaf-146	178	25	table	table	NOUN
gujaf-146	178	26	1	1	NUM
gujaf-146	178	27	.	.	PUNCT
gujaf-146	179	1	the	the	DET
gujaf-146	179	2	table	table	NOUN
gujaf-146	179	3	show	show	VERB
gujaf-146	179	4	the	the	DET
gujaf-146	179	5	total	total	ADJ
gujaf-146	179	6	number	number	NOUN
gujaf-146	179	7	of	of	ADP
gujaf-146	179	8	observations	observation	NOUN
gujaf-146	179	9	,	,	PUNCT
gujaf-146	179	10	mean	mean	VERB
gujaf-146	179	11	,	,	PUNCT
gujaf-146	179	12	standard	standard	ADJ
gujaf-146	179	13	deviation	deviation	NOUN
gujaf-146	179	14	as	as	ADV
gujaf-146	179	15	well	well	ADV
gujaf-146	179	16	as	as	ADP
gujaf-146	179	17	maximum	maximum	ADJ
gujaf-146	179	18	and	and	CCONJ
gujaf-146	179	19	minimum	minimum	ADJ
gujaf-146	179	20	mean	mean	NOUN
gujaf-146	179	21	.	.	PUNCT
gujaf-146	180	1	the	the	DET
gujaf-146	180	2	purpose	purpose	NOUN
gujaf-146	180	3	of	of	ADP
gujaf-146	180	4	these	these	DET
gujaf-146	180	5	analyses	analysis	NOUN
gujaf-146	180	6	is	be	AUX
gujaf-146	180	7	to	to	PART
gujaf-146	180	8	summarize	summarize	VERB
gujaf-146	180	9	the	the	DET
gujaf-146	180	10	entire	entire	ADJ
gujaf-146	180	11	data	datum	NOUN
gujaf-146	180	12	set	set	VERB
gujaf-146	180	13	.	.	PUNCT
gujaf-146	181	1	from	from	ADP
gujaf-146	181	2	the	the	DET
gujaf-146	181	3	table	table	NOUN
gujaf-146	181	4	,	,	PUNCT
gujaf-146	181	5	the	the	DET
gujaf-146	181	6	total	total	ADJ
gujaf-146	181	7	number	number	NOUN
gujaf-146	181	8	of	of	ADP
gujaf-146	181	9	observations	observation	NOUN
gujaf-146	181	10	for	for	ADP
gujaf-146	181	11	all	all	DET
gujaf-146	181	12	the	the	DET
gujaf-146	181	13	variables	variable	NOUN
gujaf-146	181	14	stands	stand	VERB
gujaf-146	181	15	at	at	ADP
gujaf-146	181	16	100	100	NUM
gujaf-146	181	17	which	which	PRON
gujaf-146	181	18	represent	represent	VERB
gujaf-146	181	19	10	10	NUM
gujaf-146	181	20	firms	firm	NOUN
gujaf-146	181	21	in	in	ADP
gujaf-146	181	22	10	10	NUM
gujaf-146	181	23	years	year	NOUN
gujaf-146	181	24	.	.	PUNCT
gujaf-146	182	1	roa	roa	PROPN
gujaf-146	182	2	has	have	VERB
gujaf-146	182	3	a	a	DET
gujaf-146	182	4	mean	mean	NOUN
gujaf-146	182	5	of	of	ADP
gujaf-146	182	6	0.095	0.095	NUM
gujaf-146	182	7	and	and	CCONJ
gujaf-146	182	8	a	a	DET
gujaf-146	182	9	standard	standard	ADJ
gujaf-146	182	10	deviation	deviation	NOUN
gujaf-146	182	11	of	of	ADP
gujaf-146	182	12	0.130	0.130	NUM
gujaf-146	182	13	with	with	ADP
gujaf-146	182	14	minimum	minimum	NOUN
gujaf-146	182	15	and	and	CCONJ
gujaf-146	182	16	maximum	maximum	ADJ
gujaf-146	182	17	mean	mean	NOUN
gujaf-146	182	18	of	of	ADP
gujaf-146	182	19	-0.761	-0.761	PUNCT
gujaf-146	182	20	and	and	CCONJ
gujaf-146	182	21	0.429	0.429	NUM
gujaf-146	182	22	.	.	PUNCT
gujaf-146	183	1	the	the	DET
gujaf-146	183	2	mean	mean	NOUN
gujaf-146	183	3	implies	imply	VERB
gujaf-146	183	4	that	that	SCONJ
gujaf-146	183	5	on	on	ADP
gujaf-146	183	6	average	average	ADJ
gujaf-146	183	7	,	,	PUNCT
gujaf-146	183	8	listed	list	VERB
gujaf-146	183	9	industrial	industrial	ADJ
gujaf-146	183	10	goods	good	NOUN
gujaf-146	183	11	firms	firm	NOUN
gujaf-146	183	12	have	have	VERB
gujaf-146	183	13	about	about	ADP
gujaf-146	183	14	9.5	9.5	NUM
gujaf-146	183	15	%	%	NOUN
gujaf-146	183	16	and	and	CCONJ
gujaf-146	183	17	the	the	DET
gujaf-146	183	18	least	least	ADJ
gujaf-146	183	19	roa	roa	NOUN
gujaf-146	183	20	is	be	AUX
gujaf-146	183	21	about	about	ADV
gujaf-146	183	22	76	76	NUM
gujaf-146	183	23	%	%	NOUN
gujaf-146	183	24	loss	loss	NOUN
gujaf-146	183	25	while	while	SCONJ
gujaf-146	183	26	the	the	DET
gujaf-146	183	27	highest	high	ADJ
gujaf-146	183	28	return	return	NOUN
gujaf-146	183	29	is	be	AUX
gujaf-146	183	30	about	about	ADV
gujaf-146	183	31	42.9	42.9	NUM
gujaf-146	183	32	%	%	NOUN
gujaf-146	183	33	profit	profit	NOUN
gujaf-146	183	34	.	.	PUNCT
gujaf-146	184	1	on	on	ADP
gujaf-146	184	2	the	the	DET
gujaf-146	184	3	other	other	ADJ
gujaf-146	184	4	hand	hand	NOUN
gujaf-146	184	5	gaapetr	gaapetr	NOUN
gujaf-146	184	6	has	have	AUX
gujaf-146	184	7	mean	mean	VERB
gujaf-146	184	8	of	of	ADP
gujaf-146	184	9	0.161	0.161	NUM
gujaf-146	184	10	the	the	DET
gujaf-146	184	11	mean	mean	NOUN
gujaf-146	184	12	that	that	SCONJ
gujaf-146	184	13	the	the	DET
gujaf-146	184	14	selected	select	VERB
gujaf-146	184	15	firms	firm	NOUN
gujaf-146	184	16	have	have	AUX
gujaf-146	184	17	an	an	DET
gujaf-146	184	18	average	average	ADJ
gujaf-146	184	19	gaapetr	gaapetr	NOUN
gujaf-146	184	20	of	of	ADP
gujaf-146	184	21	about	about	ADV
gujaf-146	184	22	16.1	16.1	NUM
gujaf-146	184	23	%	%	NOUN
gujaf-146	184	24	.	.	PUNCT
gujaf-146	185	1	the	the	DET
gujaf-146	185	2	standard	standard	ADJ
gujaf-146	185	3	deviation	deviation	NOUN
gujaf-146	185	4	of	of	ADP
gujaf-146	185	5	0.310	0.310	NUM
gujaf-146	185	6	which	which	PRON
gujaf-146	185	7	is	be	AUX
gujaf-146	185	8	not	not	PART
gujaf-146	185	9	par	par	NOUN
gujaf-146	185	10	away	away	ADV
gujaf-146	185	11	from	from	ADP
gujaf-146	185	12	the	the	DET
gujaf-146	185	13	mean	mean	NOUN
gujaf-146	185	14	indicate	indicate	VERB
gujaf-146	185	15	that	that	SCONJ
gujaf-146	185	16	all	all	DET
gujaf-146	185	17	firms	firm	NOUN
gujaf-146	185	18	have	have	VERB
gujaf-146	185	19	similar	similar	ADJ
gujaf-146	185	20	gaapetr	gaapetr	NOUN
gujaf-146	185	21	throughout	throughout	ADP
gujaf-146	185	22	the	the	DET
gujaf-146	185	23	period	period	NOUN
gujaf-146	185	24	under	under	ADP
gujaf-146	185	25	consideration	consideration	NOUN
gujaf-146	185	26	and	and	CCONJ
gujaf-146	185	27	the	the	DET
gujaf-146	185	28	lowest	low	ADJ
gujaf-146	185	29	and	and	CCONJ
gujaf-146	185	30	highest	high	ADJ
gujaf-146	185	31	gaapetr	gaapetr	NOUN
gujaf-146	185	32	stands	stand	VERB
gujaf-146	185	33	at	at	ADP
gujaf-146	185	34	-176	-176	PROPN
gujaf-146	185	35	%	%	NOUN
gujaf-146	185	36	and	and	CCONJ
gujaf-146	185	37	159	159	NUM
gujaf-146	185	38	%	%	NOUN
gujaf-146	185	39	respectively	respectively	ADV
gujaf-146	185	40	.	.	PUNCT
gujaf-146	186	1	on	on	ADP
gujaf-146	186	2	the	the	DET
gujaf-146	186	3	other	other	ADJ
gujaf-146	186	4	hand	hand	NOUN
gujaf-146	186	5	,	,	PUNCT
gujaf-146	186	6	cashetr	cashetr	NOUN
gujaf-146	186	7	has	have	VERB
gujaf-146	186	8	an	an	DET
gujaf-146	186	9	average	average	ADJ
gujaf-146	186	10	mean	mean	NOUN
gujaf-146	186	11	of	of	ADP
gujaf-146	186	12	16.9	16.9	NUM
gujaf-146	186	13	%	%	NOUN
gujaf-146	186	14	with	with	ADP
gujaf-146	186	15	lowest	low	ADJ
gujaf-146	186	16	and	and	CCONJ
gujaf-146	186	17	highest	high	ADJ
gujaf-146	186	18	cashetr	cashetr	NOUN
gujaf-146	186	19	of	of	ADP
gujaf-146	186	20	-261	-261	PROPN
gujaf-146	186	21	%	%	NOUN
gujaf-146	186	22	and	and	CCONJ
gujaf-146	186	23	117	117	NUM
gujaf-146	186	24	%	%	NOUN
gujaf-146	186	25	respectively	respectively	ADV
gujaf-146	186	26	.	.	PUNCT
gujaf-146	187	1	the	the	DET
gujaf-146	187	2	deviation	deviation	NOUN
gujaf-146	187	3	of	of	ADP
gujaf-146	187	4	0.23	0.23	NUM
gujaf-146	187	5	also	also	ADV
gujaf-146	187	6	implies	imply	VERB
gujaf-146	187	7	that	that	PRON
gujaf-146	187	8	must	must	AUX
gujaf-146	187	9	firms	firm	NOUN
gujaf-146	187	10	cashetr	cashetr	PROPN
gujaf-146	187	11	are	be	AUX
gujaf-146	187	12	within	within	ADP
gujaf-146	187	13	the	the	DET
gujaf-146	187	14	same	same	ADJ
gujaf-146	187	15	range	range	NOUN
gujaf-146	187	16	and	and	CCONJ
gujaf-146	187	17	not	not	PART
gujaf-146	187	18	par	par	NOUN
gujaf-146	187	19	away	away	ADV
gujaf-146	187	20	from	from	ADP
gujaf-146	187	21	the	the	DET
gujaf-146	187	22	mean	mean	NOUN
gujaf-146	187	23	.	.	PUNCT
gujaf-146	188	1	finally	finally	ADV
gujaf-146	188	2	,	,	PUNCT
gujaf-146	188	3	lev	lev	NOUN
gujaf-146	188	4	has	have	VERB
gujaf-146	188	5	a	a	DET
gujaf-146	188	6	mean	mean	NOUN
gujaf-146	188	7	of	of	ADP
gujaf-146	188	8	15.6	15.6	NUM
gujaf-146	188	9	%	%	NOUN
gujaf-146	188	10	with	with	ADP
gujaf-146	188	11	standard	standard	ADJ
gujaf-146	188	12	deviation	deviation	NOUN
gujaf-146	188	13	of	of	ADP
gujaf-146	188	14	0.14	0.14	NUM
gujaf-146	188	15	with	with	ADP
gujaf-146	188	16	minimum	minimum	ADJ
gujaf-146	188	17	mean	mean	NOUN
gujaf-146	188	18	of	of	ADP
gujaf-146	188	19	0	0	NUM
gujaf-146	188	20	%	%	NOUN
gujaf-146	188	21	and	and	CCONJ
gujaf-146	188	22	maximum	maximum	ADJ
gujaf-146	188	23	mean	mean	NOUN
gujaf-146	188	24	of	of	ADP
gujaf-146	188	25	63.98	63.98	NUM
gujaf-146	188	26	%	%	NOUN
gujaf-146	188	27	respectively	respectively	ADV
gujaf-146	188	28	.	.	PUNCT
gujaf-146	188	29	table	table	NOUN
gujaf-146	188	30	2	2	NUM
gujaf-146	188	31	:	:	PUNCT
gujaf-146	188	32	shapiro	shapiro	PROPN
gujaf-146	188	33	-	-	PUNCT
gujaf-146	188	34	wilk	wilk	NOUN
gujaf-146	188	35	w	w	PROPN
gujaf-146	188	36	test	test	NOUN
gujaf-146	188	37	for	for	ADP
gujaf-146	188	38	normal	normal	ADJ
gujaf-146	188	39	data	datum	NOUN
gujaf-146	188	40	variable	variable	NOUN
gujaf-146	188	41	obs	obs	PROPN
gujaf-146	188	42	w	w	PROPN
gujaf-146	188	43	v	v	PROPN
gujaf-146	188	44	z	z	PROPN
gujaf-146	188	45	prob	prob	PROPN
gujaf-146	188	46	>	>	PROPN
gujaf-146	188	47	z	z	PROPN
gujaf-146	188	48	roa	roa	PROPN
gujaf-146	189	1	100	100	NUM
gujaf-146	189	2	0.79683	0.79683	NUM
gujaf-146	189	3	16.774	16.774	NUM
gujaf-146	189	4	6.255	6.255	NUM
gujaf-146	189	5	0.00000	0.00000	NUM
gujaf-146	189	6	gaapetr	gaapetr	NOUN
gujaf-146	189	7	100	100	NUM
gujaf-146	189	8	0.69572	0.69572	NUM
gujaf-146	189	9	25.123	25.123	NUM
gujaf-146	189	10	7.152	7.152	NUM
gujaf-146	189	11	0.00000	0.00000	NUM
gujaf-146	189	12	cashetr	cashetr	NOUN
gujaf-146	189	13	100	100	NUM
gujaf-146	189	14	0.85237	0.85237	NUM
gujaf-146	189	15	12.189	12.189	NUM
gujaf-146	189	16	5.547	5.547	NUM
gujaf-146	189	17	0.00000	0.00000	NUM
gujaf-146	189	18	lev	lev	NOUN
gujaf-146	189	19	100	100	NUM
gujaf-146	189	20	0.84989	0.84989	NUM
gujaf-146	189	21	12.393	12.393	NUM
gujaf-146	189	22	5.584	5.584	NUM
gujaf-146	189	23	0.00000	0.00000	NUM
gujaf-146	189	24	source	source	NOUN
gujaf-146	189	25	:	:	PUNCT
gujaf-146	189	26	stata	stata	VERB
gujaf-146	189	27	13	13	NUM
gujaf-146	189	28	outputs	output	NOUN
gujaf-146	189	29	,	,	PUNCT
gujaf-146	189	30	2022	2022	NUM
gujaf-146	189	31	11	11	NUM
gujaf-146	189	32	table	table	NOUN
gujaf-146	189	33	2	2	NUM
gujaf-146	189	34	shows	show	VERB
gujaf-146	189	35	the	the	DET
gujaf-146	189	36	result	result	NOUN
gujaf-146	189	37	of	of	ADP
gujaf-146	189	38	shapiro	shapiro	PROPN
gujaf-146	189	39	-	-	PUNCT
gujaf-146	189	40	wilk	wilk	NOUN
gujaf-146	189	41	w	w	PROPN
gujaf-146	189	42	test	test	NOUN
gujaf-146	189	43	for	for	ADP
gujaf-146	189	44	normal	normal	ADJ
gujaf-146	189	45	data	datum	NOUN
gujaf-146	189	46	.	.	PUNCT
gujaf-146	190	1	the	the	DET
gujaf-146	190	2	assumption	assumption	NOUN
gujaf-146	190	3	of	of	ADP
gujaf-146	190	4	this	this	DET
gujaf-146	190	5	test	test	NOUN
gujaf-146	190	6	is	be	AUX
gujaf-146	190	7	that	that	SCONJ
gujaf-146	190	8	the	the	DET
gujaf-146	190	9	data	data	NOUN
gujaf-146	190	10	is	be	AUX
gujaf-146	190	11	not	not	PART
gujaf-146	190	12	normally	normally	ADV
gujaf-146	190	13	distributed	distribute	VERB
gujaf-146	190	14	.	.	PUNCT
gujaf-146	191	1	it	it	PRON
gujaf-146	191	2	is	be	AUX
gujaf-146	191	3	common	common	ADJ
gujaf-146	191	4	for	for	SCONJ
gujaf-146	191	5	continuous	continuous	ADJ
gujaf-146	191	6	data	datum	NOUN
gujaf-146	191	7	not	not	PART
gujaf-146	191	8	to	to	PART
gujaf-146	191	9	be	be	AUX
gujaf-146	191	10	normally	normally	ADV
gujaf-146	191	11	distributed	distribute	VERB
gujaf-146	191	12	.	.	PUNCT
gujaf-146	192	1	from	from	ADP
gujaf-146	192	2	the	the	DET
gujaf-146	192	3	result	result	NOUN
gujaf-146	192	4	,	,	PUNCT
gujaf-146	192	5	all	all	DET
gujaf-146	192	6	variables	variable	NOUN
gujaf-146	192	7	both	both	CCONJ
gujaf-146	192	8	dependent	dependent	ADJ
gujaf-146	192	9	and	and	CCONJ
gujaf-146	192	10	independent	independent	ADJ
gujaf-146	192	11	variables	variable	NOUN
gujaf-146	192	12	are	be	AUX
gujaf-146	192	13	not	not	PART
gujaf-146	192	14	normally	normally	ADV
gujaf-146	192	15	distributed	distribute	VERB
gujaf-146	192	16	because	because	SCONJ
gujaf-146	192	17	all	all	DET
gujaf-146	192	18	variables	variable	NOUN
gujaf-146	192	19	have	have	VERB
gujaf-146	192	20	a	a	DET
gujaf-146	192	21	probability	probability	NOUN
gujaf-146	192	22	chi2	chi2	NOUN
gujaf-146	192	23	value	value	NOUN
gujaf-146	192	24	of	of	ADP
gujaf-146	192	25	0.0000	0.0000	NUM
gujaf-146	192	26	which	which	PRON
gujaf-146	192	27	are	be	AUX
gujaf-146	192	28	all	all	ADV
gujaf-146	192	29	significant	significant	ADJ
gujaf-146	192	30	at	at	ADP
gujaf-146	192	31	1	1	NUM
gujaf-146	192	32	%	%	NOUN
gujaf-146	192	33	and	and	CCONJ
gujaf-146	192	34	signifies	signify	VERB
gujaf-146	192	35	that	that	PRON
gujaf-146	192	36	all	all	DET
gujaf-146	192	37	variables	variable	NOUN
gujaf-146	192	38	are	be	AUX
gujaf-146	192	39	not	not	PART
gujaf-146	192	40	normally	normally	ADV
gujaf-146	192	41	distributed	distribute	VERB
gujaf-146	192	42	.	.	PUNCT
gujaf-146	193	1	this	this	DET
gujaf-146	193	2	problem	problem	NOUN
gujaf-146	193	3	is	be	AUX
gujaf-146	193	4	cured	cure	VERB
gujaf-146	193	5	by	by	ADP
gujaf-146	193	6	using	use	VERB
gujaf-146	193	7	robust	robust	ADJ
gujaf-146	193	8	standard	standard	ADJ
gujaf-146	193	9	error	error	NOUN
gujaf-146	193	10	.	.	PUNCT
gujaf-146	194	1	table	table	NOUN
gujaf-146	194	2	3	3	NUM
gujaf-146	194	3	:	:	PUNCT
gujaf-146	194	4	vif	vif	NOUN
gujaf-146	194	5	test	test	NOUN
gujaf-146	194	6	for	for	ADP
gujaf-146	194	7	multicollinearity	multicollinearity	NOUN
gujaf-146	194	8	variable	variable	ADJ
gujaf-146	194	9	vif	vif	NOUN
gujaf-146	194	10	1	1	NUM
gujaf-146	194	11	/	/	SYM
gujaf-146	194	12	vif	vif	PROPN
gujaf-146	194	13	cashetr	cashetr	NOUN
gujaf-146	195	1	1.48	1.48	NUM
gujaf-146	195	2	0.677412	0.677412	NUM
gujaf-146	195	3	gaapetr	gaapetr	ADP
gujaf-146	195	4	1.36	1.36	NUM
gujaf-146	195	5	0.734291	0.734291	NUM
gujaf-146	195	6	lev	lev	NOUN
gujaf-146	195	7	1.17	1.17	NUM
gujaf-146	195	8	0.853649	0.853649	NUM
gujaf-146	195	9	mean	mean	NOUN
gujaf-146	195	10	vif	vif	PROPN
gujaf-146	195	11	1.34	1.34	NUM
gujaf-146	195	12	source	source	NOUN
gujaf-146	195	13	:	:	PUNCT
gujaf-146	195	14	stata	stata	VERB
gujaf-146	195	15	13	13	NUM
gujaf-146	195	16	outputs	output	NOUN
gujaf-146	195	17	,	,	PUNCT
gujaf-146	195	18	2022	2022	NUM
gujaf-146	195	19	the	the	DET
gujaf-146	195	20	vif	vif	NOUN
gujaf-146	195	21	test	test	NOUN
gujaf-146	195	22	for	for	ADP
gujaf-146	195	23	multicollinearity	multicollinearity	NOUN
gujaf-146	195	24	test	test	NOUN
gujaf-146	195	25	was	be	AUX
gujaf-146	195	26	presented	present	VERB
gujaf-146	195	27	in	in	ADP
gujaf-146	195	28	table	table	NOUN
gujaf-146	195	29	3	3	NUM
gujaf-146	195	30	.	.	PUNCT
gujaf-146	196	1	the	the	DET
gujaf-146	196	2	multicollinearity	multicollinearity	NOUN
gujaf-146	196	3	assumption	assumption	NOUN
gujaf-146	196	4	states	state	VERB
gujaf-146	196	5	that	that	SCONJ
gujaf-146	196	6	the	the	DET
gujaf-146	196	7	independent	independent	ADJ
gujaf-146	196	8	variables	variable	NOUN
gujaf-146	196	9	should	should	AUX
gujaf-146	196	10	not	not	PART
gujaf-146	196	11	correlate	correlate	VERB
gujaf-146	196	12	.	.	PUNCT
gujaf-146	197	1	a	a	DET
gujaf-146	197	2	vif	vif	NOUN
gujaf-146	197	3	value	value	NOUN
gujaf-146	197	4	of	of	ADP
gujaf-146	197	5	4	4	NUM
gujaf-146	197	6	and	and	CCONJ
gujaf-146	197	7	above	above	ADV
gujaf-146	197	8	indicate	indicate	VERB
gujaf-146	197	9	the	the	DET
gujaf-146	197	10	presence	presence	NOUN
gujaf-146	197	11	of	of	ADP
gujaf-146	197	12	multicollinearity	multicollinearity	NOUN
gujaf-146	197	13	.	.	PUNCT
gujaf-146	198	1	from	from	ADP
gujaf-146	198	2	the	the	DET
gujaf-146	198	3	table	table	NOUN
gujaf-146	198	4	all	all	DET
gujaf-146	198	5	variables	variable	NOUN
gujaf-146	198	6	have	have	VERB
gujaf-146	198	7	a	a	DET
gujaf-146	198	8	vif	vif	NOUN
gujaf-146	198	9	value	value	NOUN
gujaf-146	198	10	of	of	ADP
gujaf-146	198	11	less	less	ADJ
gujaf-146	198	12	than	than	ADP
gujaf-146	198	13	4	4	NUM
gujaf-146	198	14	which	which	PRON
gujaf-146	198	15	imply	imply	VERB
gujaf-146	198	16	that	that	SCONJ
gujaf-146	198	17	there	there	PRON
gujaf-146	198	18	is	be	VERB
gujaf-146	198	19	no	no	DET
gujaf-146	198	20	multicollinearity	multicollinearity	NOUN
gujaf-146	198	21	problem	problem	NOUN
gujaf-146	198	22	among	among	ADP
gujaf-146	198	23	the	the	DET
gujaf-146	198	24	independence	independence	NOUN
gujaf-146	198	25	variables	variable	NOUN
gujaf-146	198	26	.	.	PUNCT
gujaf-146	199	1	table	table	NOUN
gujaf-146	199	2	4	4	NUM
gujaf-146	199	3	:	:	PUNCT
gujaf-146	199	4	breusch	breusch	NOUN
gujaf-146	199	5	and	and	CCONJ
gujaf-146	199	6	pagan	pagan	VERB
gujaf-146	199	7	lagrangian	lagrangian	ADJ
gujaf-146	199	8	multiplier	multipli	ADJ
gujaf-146	199	9	test	test	NOUN
gujaf-146	199	10	for	for	ADP
gujaf-146	199	11	random	random	ADJ
gujaf-146	199	12	effects	effect	NOUN
gujaf-146	199	13	var	var	NOUN
gujaf-146	199	14	sd	sd	ADP
gujaf-146	199	15	=	=	SYM
gujaf-146	199	16	sqrt(var	sqrt(var	PROPN
gujaf-146	199	17	)	)	PUNCT
gujaf-146	199	18	roa	roa	PROPN
gujaf-146	200	1	.0169622	.0169622	INTJ
gujaf-146	201	1	.1302389	.1302389	NOUN
gujaf-146	202	1	e	e	PROPN
gujaf-146	202	2	.0138568	.0138568	PROPN
gujaf-146	202	3	.1177149	.1177149	PROPN
gujaf-146	203	1	u	u	PROPN
gujaf-146	203	2	.000375	.000375	PROPN
gujaf-146	203	3	.0193658	.0193658	PROPN
gujaf-146	203	4	chibar2(01	chibar2(01	PROPN
gujaf-146	203	5	)	)	PUNCT
gujaf-146	203	6	0.29	0.29	NUM
gujaf-146	203	7	prob	prob	NOUN
gujaf-146	203	8	>	>	PUNCT
gujaf-146	203	9	chibar2	chibar2	PROPN
gujaf-146	203	10	0.2953	0.2953	NUM
gujaf-146	203	11	source	source	NOUN
gujaf-146	203	12	:	:	PUNCT
gujaf-146	203	13	stata	stata	VERB
gujaf-146	203	14	13	13	NUM
gujaf-146	203	15	outputs	output	NOUN
gujaf-146	203	16	,	,	PUNCT
gujaf-146	203	17	2022	2022	NUM
gujaf-146	203	18	table	table	NOUN
gujaf-146	203	19	4	4	NUM
gujaf-146	203	20	display	display	VERB
gujaf-146	203	21	the	the	DET
gujaf-146	203	22	result	result	NOUN
gujaf-146	203	23	for	for	ADP
gujaf-146	203	24	breusch	breusch	NOUN
gujaf-146	203	25	and	and	CCONJ
gujaf-146	203	26	pagan	pagan	VERB
gujaf-146	203	27	lagrangian	lagrangian	ADJ
gujaf-146	203	28	multiplier	multipli	ADJ
gujaf-146	203	29	test	test	NOUN
gujaf-146	203	30	for	for	ADP
gujaf-146	203	31	random	random	ADJ
gujaf-146	203	32	effects	effect	NOUN
gujaf-146	203	33	.	.	PUNCT
gujaf-146	204	1	the	the	DET
gujaf-146	204	2	assumption	assumption	NOUN
gujaf-146	204	3	for	for	ADP
gujaf-146	204	4	panel	panel	NOUN
gujaf-146	204	5	effect	effect	NOUN
gujaf-146	204	6	test	test	NOUN
gujaf-146	204	7	is	be	AUX
gujaf-146	204	8	that	that	SCONJ
gujaf-146	204	9	there	there	PRON
gujaf-146	204	10	is	be	VERB
gujaf-146	204	11	no	no	DET
gujaf-146	204	12	panel	panel	NOUN
gujaf-146	204	13	effect	effect	NOUN
gujaf-146	204	14	test	test	NOUN
gujaf-146	204	15	among	among	ADP
gujaf-146	204	16	the	the	DET
gujaf-146	204	17	data	datum	NOUN
gujaf-146	204	18	set	set	VERB
gujaf-146	204	19	.	.	PUNCT
gujaf-146	205	1	the	the	DET
gujaf-146	205	2	table	table	NOUN
gujaf-146	205	3	shows	show	VERB
gujaf-146	205	4	a	a	DET
gujaf-146	205	5	chibar2	chibar2	NOUN
gujaf-146	205	6	value	value	NOUN
gujaf-146	205	7	of	of	ADP
gujaf-146	205	8	0.29	0.29	NUM
gujaf-146	205	9	and	and	CCONJ
gujaf-146	205	10	prob	prob	NOUN
gujaf-146	205	11	>	>	PROPN
gujaf-146	205	12	chibar2	chibar2	PROPN
gujaf-146	205	13	value	value	NOUN
gujaf-146	205	14	of	of	ADP
gujaf-146	205	15	0.2953	0.2953	NUM
gujaf-146	205	16	which	which	PRON
gujaf-146	205	17	is	be	AUX
gujaf-146	205	18	not	not	PART
gujaf-146	205	19	significance	significance	NOUN
gujaf-146	205	20	at	at	ADP
gujaf-146	205	21	5	5	NUM
gujaf-146	205	22	%	%	NOUN
gujaf-146	205	23	and	and	CCONJ
gujaf-146	205	24	as	as	ADP
gujaf-146	205	25	a	a	DET
gujaf-146	205	26	result	result	NOUN
gujaf-146	205	27	signify	signify	VERB
gujaf-146	205	28	the	the	DET
gujaf-146	205	29	presence	presence	NOUN
gujaf-146	205	30	of	of	ADP
gujaf-146	205	31	panel	panel	NOUN
gujaf-146	205	32	effect	effect	NOUN
gujaf-146	205	33	among	among	ADP
gujaf-146	205	34	the	the	DET
gujaf-146	205	35	data	datum	NOUN
gujaf-146	205	36	set	set	VERB
gujaf-146	205	37	and	and	CCONJ
gujaf-146	205	38	therefore	therefore	ADV
gujaf-146	205	39	gls	gl	VERB
gujaf-146	205	40	regression	regression	NOUN
gujaf-146	205	41	model	model	NOUN
gujaf-146	205	42	will	will	AUX
gujaf-146	205	43	be	be	AUX
gujaf-146	205	44	used	use	VERB
gujaf-146	205	45	.	.	PUNCT
gujaf-146	206	1	table	table	NOUN
gujaf-146	206	2	5	5	NUM
gujaf-146	206	3	:	:	PUNCT
gujaf-146	206	4	random	random	ADJ
gujaf-146	206	5	-	-	PUNCT
gujaf-146	206	6	effects	effect	NOUN
gujaf-146	206	7	gls	gl	VERB
gujaf-146	206	8	regression	regression	NOUN
gujaf-146	206	9	12	12	NUM
gujaf-146	206	10	roa	roa	PROPN
gujaf-146	206	11	coef	coef	PROPN
gujaf-146	206	12	.	.	PUNCT
gujaf-146	207	1	robust	robust	ADJ
gujaf-146	207	2	std	std	NOUN
gujaf-146	207	3	.	.	PUNCT
gujaf-146	208	1	err	err	NOUN
gujaf-146	208	2	z	z	NOUN
gujaf-146	209	1	p	p	X
gujaf-146	209	2	>	>	X
gujaf-146	209	3	z	z	PROPN
gujaf-146	210	1	[	[	X
gujaf-146	210	2	95	95	NUM
gujaf-146	210	3	%	%	NOUN
gujaf-146	210	4	conf	conf	NOUN
gujaf-146	210	5	.	.	PUNCT
gujaf-146	211	1	interval	interval	NOUN
gujaf-146	211	2	]	]	PUNCT
gujaf-146	212	1	gaapetr	gaapetr	NOUN
gujaf-146	212	2	.099156	.099156	PROPN
gujaf-146	212	3	.0277868	.0277868	PROPN
gujaf-146	213	1	3.57	3.57	NUM
gujaf-146	213	2	0.000	0.000	NUM
gujaf-146	213	3	.0446949	.0446949	PUNCT
gujaf-146	214	1	.1536172	.1536172	PROPN
gujaf-146	214	2	cashetr	cashetr	PROPN
gujaf-146	214	3	.1230165	.1230165	PROPN
gujaf-146	214	4	.0516702	.0516702	PROPN
gujaf-146	214	5	-2.38	-2.38	PROPN
gujaf-146	214	6	0.017	0.017	NUM
gujaf-146	214	7	.2242881	.2242881	PROPN
gujaf-146	214	8	.0217448	.0217448	PROPN
gujaf-146	214	9	lev	lev	PROPN
gujaf-146	215	1	.2544727	.2544727	PROPN
gujaf-146	215	2	.0410773	.0410773	NOUN
gujaf-146	216	1	6.19	6.19	NUM
gujaf-146	216	2	0.000	0.000	NUM
gujaf-146	216	3	.1739626	.1739626	NOUN
gujaf-146	216	4	.3349828	.3349828	NOUN
gujaf-146	217	1	_	_	PUNCT
gujaf-146	217	2	cons	con	NOUN
gujaf-146	217	3	.0608346	.0608346	VERB
gujaf-146	217	4	.0163609	.0163609	NOUN
gujaf-146	217	5	3.72	3.72	NUM
gujaf-146	217	6	0.000	0.000	NUM
gujaf-146	217	7	.0287678	.0287678	PROPN
gujaf-146	218	1	.0929014	.0929014	PUNCT
gujaf-146	219	1	r	r	X
gujaf-146	219	2	-	-	PUNCT
gujaf-146	219	3	sq	sq	ADJ
gujaf-146	219	4	:	:	PUNCT
gujaf-146	219	5	overall	overall	ADJ
gujaf-146	219	6	0.1586	0.1586	NUM
gujaf-146	219	7	wald	wald	X
gujaf-146	219	8	chi2(3	chi2(3	PROPN
gujaf-146	219	9	)	)	PUNCT
gujaf-146	219	10	41.77	41.77	NUM
gujaf-146	219	11	prob	prob	NOUN
gujaf-146	219	12	>	>	X
gujaf-146	219	13	chi2	chi2	PROPN
gujaf-146	219	14	0.0000	0.0000	NUM
gujaf-146	219	15	source	source	NOUN
gujaf-146	219	16	:	:	PUNCT
gujaf-146	219	17	stata	stata	VERB
gujaf-146	219	18	13	13	NUM
gujaf-146	219	19	outputs	output	NOUN
gujaf-146	219	20	,	,	PUNCT
gujaf-146	219	21	2022	2022	NUM
gujaf-146	219	22	the	the	DET
gujaf-146	219	23	gls	gls	PROPN
gujaf-146	219	24	regression	regression	NOUN
gujaf-146	219	25	result	result	NOUN
gujaf-146	219	26	was	be	AUX
gujaf-146	219	27	shown	show	VERB
gujaf-146	219	28	in	in	ADP
gujaf-146	219	29	table	table	NOUN
gujaf-146	219	30	5	5	NUM
gujaf-146	219	31	.	.	PUNCT
gujaf-146	219	32	from	from	ADP
gujaf-146	219	33	the	the	DET
gujaf-146	219	34	table	table	NOUN
gujaf-146	219	35	,	,	PUNCT
gujaf-146	219	36	the	the	DET
gujaf-146	219	37	roa	roa	PROPN
gujaf-146	219	38	regression	regression	NOUN
gujaf-146	219	39	model	model	NOUN
gujaf-146	219	40	has	have	VERB
gujaf-146	219	41	a	a	DET
gujaf-146	219	42	wald	wald	ADJ
gujaf-146	219	43	chi2	chi2	NOUN
gujaf-146	219	44	value	value	NOUN
gujaf-146	219	45	of	of	ADP
gujaf-146	219	46	41.77	41.77	NUM
gujaf-146	219	47	and	and	CCONJ
gujaf-146	219	48	prob	prob	NOUN
gujaf-146	219	49	>	>	NOUN
gujaf-146	219	50	chi2	chi2	NOUN
gujaf-146	219	51	value	value	NOUN
gujaf-146	219	52	of	of	ADP
gujaf-146	219	53	0.0000	0.0000	NUM
gujaf-146	219	54	.	.	PUNCT
gujaf-146	220	1	this	this	PRON
gujaf-146	220	2	indicate	indicate	VERB
gujaf-146	220	3	the	the	DET
gujaf-146	220	4	fitness	fitness	NOUN
gujaf-146	220	5	of	of	ADP
gujaf-146	220	6	roa	roa	PROPN
gujaf-146	220	7	model	model	PROPN
gujaf-146	220	8	.	.	PUNCT
gujaf-146	221	1	similarly	similarly	ADV
gujaf-146	221	2	,	,	PUNCT
gujaf-146	221	3	the	the	DET
gujaf-146	221	4	table	table	NOUN
gujaf-146	221	5	shows	show	VERB
gujaf-146	221	6	an	an	DET
gujaf-146	221	7	overall	overall	ADJ
gujaf-146	221	8	rsquare	rsquare	NOUN
gujaf-146	221	9	value	value	NOUN
gujaf-146	221	10	of	of	ADP
gujaf-146	221	11	0.1586	0.1586	NUM
gujaf-146	221	12	which	which	PRON
gujaf-146	221	13	implies	imply	VERB
gujaf-146	221	14	that	that	SCONJ
gujaf-146	221	15	about	about	ADV
gujaf-146	221	16	15.86	15.86	NUM
gujaf-146	221	17	%	%	NOUN
gujaf-146	221	18	of	of	ADP
gujaf-146	221	19	change	change	NOUN
gujaf-146	221	20	in	in	ADP
gujaf-146	221	21	industrial	industrial	ADJ
gujaf-146	221	22	firms	firm	NOUN
gujaf-146	221	23	financial	financial	ADJ
gujaf-146	221	24	performance	performance	NOUN
gujaf-146	221	25	of	of	ADP
gujaf-146	221	26	industrial	industrial	ADJ
gujaf-146	221	27	goods	good	NOUN
gujaf-146	221	28	firms	firm	NOUN
gujaf-146	221	29	is	be	AUX
gujaf-146	221	30	explain	explain	VERB
gujaf-146	221	31	by	by	ADP
gujaf-146	221	32	their	their	PRON
gujaf-146	221	33	tax	tax	NOUN
gujaf-146	221	34	planning	planning	NOUN
gujaf-146	221	35	activities	activity	NOUN
gujaf-146	221	36	of	of	ADP
gujaf-146	221	37	the	the	DET
gujaf-146	221	38	firm	firm	NOUN
gujaf-146	221	39	and	and	CCONJ
gujaf-146	221	40	as	as	ADV
gujaf-146	221	41	such	such	ADJ
gujaf-146	221	42	about	about	ADP
gujaf-146	221	43	84.14	84.14	NUM
gujaf-146	221	44	%	%	NOUN
gujaf-146	221	45	of	of	ADP
gujaf-146	221	46	change	change	NOUN
gujaf-146	221	47	in	in	ADP
gujaf-146	221	48	firms	firm	NOUN
gujaf-146	221	49	financial	financial	ADJ
gujaf-146	221	50	performance	performance	NOUN
gujaf-146	221	51	is	be	AUX
gujaf-146	221	52	explain	explain	VERB
gujaf-146	221	53	by	by	ADP
gujaf-146	221	54	other	other	ADJ
gujaf-146	221	55	factors	factor	NOUN
gujaf-146	221	56	.	.	PUNCT
gujaf-146	222	1	from	from	ADP
gujaf-146	222	2	the	the	DET
gujaf-146	222	3	table	table	NOUN
gujaf-146	222	4	gaapetr	gaapetr	NOUN
gujaf-146	222	5	has	have	VERB
gujaf-146	222	6	a	a	DET
gujaf-146	222	7	positive	positive	ADJ
gujaf-146	222	8	coefficient	coefficient	NOUN
gujaf-146	222	9	of	of	ADP
gujaf-146	222	10	0.099156	0.099156	NUM
gujaf-146	222	11	and	and	CCONJ
gujaf-146	222	12	p	p	NOUN
gujaf-146	222	13	-	-	PUNCT
gujaf-146	222	14	value	value	NOUN
gujaf-146	222	15	of	of	ADP
gujaf-146	222	16	0.000	0.000	NUM
gujaf-146	222	17	which	which	PRON
gujaf-146	222	18	is	be	AUX
gujaf-146	222	19	significance	significance	NOUN
gujaf-146	222	20	at	at	ADP
gujaf-146	222	21	1	1	NUM
gujaf-146	222	22	%	%	NOUN
gujaf-146	222	23	.	.	PUNCT
gujaf-146	223	1	this	this	PRON
gujaf-146	223	2	implies	imply	VERB
gujaf-146	223	3	that	that	SCONJ
gujaf-146	223	4	gaap	gaap	NOUN
gujaf-146	223	5	effective	effective	ADJ
gujaf-146	223	6	tax	tax	NOUN
gujaf-146	223	7	rate	rate	NOUN
gujaf-146	223	8	has	have	VERB
gujaf-146	223	9	a	a	DET
gujaf-146	223	10	positive	positive	ADJ
gujaf-146	223	11	significant	significant	ADJ
gujaf-146	223	12	effect	effect	NOUN
gujaf-146	223	13	on	on	ADP
gujaf-146	223	14	roa	roa	NOUN
gujaf-146	223	15	of	of	ADP
gujaf-146	223	16	the	the	DET
gujaf-146	223	17	selected	select	VERB
gujaf-146	223	18	firms	firm	NOUN
gujaf-146	223	19	.	.	PUNCT
gujaf-146	224	1	on	on	ADP
gujaf-146	224	2	the	the	DET
gujaf-146	224	3	other	other	ADJ
gujaf-146	224	4	hand	hand	NOUN
gujaf-146	224	5	cashetr	cashetr	NOUN
gujaf-146	224	6	has	have	VERB
gujaf-146	224	7	a	a	DET
gujaf-146	224	8	negative	negative	ADJ
gujaf-146	224	9	coefficient	coefficient	NOUN
gujaf-146	224	10	of	of	ADP
gujaf-146	224	11	-0.1230165	-0.1230165	NOUN
gujaf-146	224	12	and	and	CCONJ
gujaf-146	224	13	p	p	NOUN
gujaf-146	224	14	-	-	PUNCT
gujaf-146	224	15	value	value	NOUN
gujaf-146	224	16	of	of	ADP
gujaf-146	224	17	0.017	0.017	NUM
gujaf-146	224	18	which	which	PRON
gujaf-146	224	19	is	be	AUX
gujaf-146	224	20	also	also	ADV
gujaf-146	224	21	significance	significance	NOUN
gujaf-146	224	22	at	at	ADP
gujaf-146	224	23	1	1	NUM
gujaf-146	224	24	%	%	NOUN
gujaf-146	224	25	.	.	PUNCT
gujaf-146	225	1	this	this	PRON
gujaf-146	225	2	implies	imply	VERB
gujaf-146	225	3	that	that	SCONJ
gujaf-146	225	4	cashetr	cashetr	NOUN
gujaf-146	225	5	has	have	VERB
gujaf-146	225	6	a	a	DET
gujaf-146	225	7	negative	negative	ADJ
gujaf-146	225	8	significance	significance	NOUN
gujaf-146	225	9	effect	effect	NOUN
gujaf-146	225	10	on	on	ADP
gujaf-146	225	11	roa	roa	NOUN
gujaf-146	225	12	of	of	ADP
gujaf-146	225	13	listed	list	VERB
gujaf-146	225	14	industrial	industrial	ADJ
gujaf-146	225	15	goods	good	NOUN
gujaf-146	225	16	firms	firm	NOUN
gujaf-146	225	17	in	in	ADP
gujaf-146	225	18	nigeria	nigeria	PROPN
gujaf-146	225	19	.	.	PUNCT
gujaf-146	226	1	finally	finally	ADV
gujaf-146	226	2	,	,	PUNCT
gujaf-146	226	3	lev	lev	NOUN
gujaf-146	226	4	as	as	SCONJ
gujaf-146	226	5	control	control	NOUN
gujaf-146	226	6	variable	variable	NOUN
gujaf-146	226	7	has	have	VERB
gujaf-146	226	8	a	a	DET
gujaf-146	226	9	positive	positive	ADJ
gujaf-146	226	10	coefficient	coefficient	NOUN
gujaf-146	226	11	of	of	ADP
gujaf-146	226	12	0.2544727	0.2544727	NUM
gujaf-146	226	13	and	and	CCONJ
gujaf-146	226	14	p	p	NOUN
gujaf-146	226	15	-	-	PUNCT
gujaf-146	226	16	value	value	NOUN
gujaf-146	226	17	of	of	ADP
gujaf-146	226	18	0.000	0.000	NUM
gujaf-146	226	19	which	which	PRON
gujaf-146	226	20	is	be	AUX
gujaf-146	226	21	also	also	ADV
gujaf-146	226	22	significance	significance	NOUN
gujaf-146	226	23	at	at	ADP
gujaf-146	226	24	1	1	NUM
gujaf-146	226	25	%	%	NOUN
gujaf-146	226	26	and	and	CCONJ
gujaf-146	226	27	implies	imply	VERB
gujaf-146	226	28	that	that	SCONJ
gujaf-146	226	29	lev	lev	NOUN
gujaf-146	226	30	has	have	VERB
gujaf-146	226	31	a	a	DET
gujaf-146	226	32	significant	significant	ADJ
gujaf-146	226	33	positive	positive	ADJ
gujaf-146	226	34	effect	effect	NOUN
gujaf-146	226	35	on	on	ADP
gujaf-146	226	36	roa	roa	NOUN
gujaf-146	226	37	of	of	ADP
gujaf-146	226	38	the	the	DET
gujaf-146	226	39	selected	select	VERB
gujaf-146	226	40	firms	firm	NOUN
gujaf-146	226	41	.	.	PUNCT
gujaf-146	227	1	base	base	NOUN
gujaf-146	227	2	on	on	ADP
gujaf-146	227	3	the	the	DET
gujaf-146	227	4	regression	regression	NOUN
gujaf-146	227	5	result	result	NOUN
gujaf-146	227	6	from	from	ADP
gujaf-146	227	7	table	table	NOUN
gujaf-146	227	8	5	5	NUM
gujaf-146	227	9	.	.	PUNCT
gujaf-146	228	1	the	the	DET
gujaf-146	228	2	study	study	NOUN
gujaf-146	228	3	revealed	reveal	VERB
gujaf-146	228	4	that	that	SCONJ
gujaf-146	228	5	gaap	gaap	NOUN
gujaf-146	228	6	effective	effective	ADJ
gujaf-146	228	7	tax	tax	NOUN
gujaf-146	228	8	rate	rate	NOUN
gujaf-146	228	9	has	have	VERB
gujaf-146	228	10	a	a	DET
gujaf-146	228	11	significant	significant	ADJ
gujaf-146	228	12	positive	positive	ADJ
gujaf-146	228	13	effect	effect	NOUN
gujaf-146	228	14	on	on	ADP
gujaf-146	228	15	financial	financial	ADJ
gujaf-146	228	16	performance	performance	NOUN
gujaf-146	228	17	of	of	ADP
gujaf-146	228	18	listed	list	VERB
gujaf-146	228	19	industrial	industrial	ADJ
gujaf-146	228	20	goods	good	NOUN
gujaf-146	228	21	firms	firm	NOUN
gujaf-146	228	22	in	in	ADP
gujaf-146	228	23	nigeria	nigeria	PROPN
gujaf-146	228	24	represented	represent	VERB
gujaf-146	228	25	by	by	ADP
gujaf-146	228	26	return	return	NOUN
gujaf-146	228	27	on	on	ADP
gujaf-146	228	28	assets	asset	NOUN
gujaf-146	228	29	.	.	PUNCT
gujaf-146	229	1	this	this	PRON
gujaf-146	229	2	implies	imply	VERB
gujaf-146	229	3	that	that	SCONJ
gujaf-146	229	4	the	the	PRON
gujaf-146	229	5	more	more	ADV
gujaf-146	229	6	the	the	DET
gujaf-146	229	7	selected	select	VERB
gujaf-146	229	8	firms	firm	NOUN
gujaf-146	229	9	try	try	VERB
gujaf-146	229	10	to	to	PART
gujaf-146	229	11	increase	increase	VERB
gujaf-146	229	12	their	their	PRON
gujaf-146	229	13	tax	tax	NOUN
gujaf-146	229	14	planning	planning	NOUN
gujaf-146	229	15	activities	activity	NOUN
gujaf-146	229	16	through	through	ADP
gujaf-146	229	17	gaap	gaap	PROPN
gujaf-146	229	18	effective	effective	ADJ
gujaf-146	229	19	tax	tax	NOUN
gujaf-146	229	20	rate	rate	NOUN
gujaf-146	229	21	the	the	PRON
gujaf-146	229	22	better	well	ADJ
gujaf-146	229	23	their	their	PRON
gujaf-146	229	24	financial	financial	ADJ
gujaf-146	229	25	performance	performance	NOUN
gujaf-146	229	26	in	in	ADP
gujaf-146	229	27	terms	term	NOUN
gujaf-146	229	28	of	of	ADP
gujaf-146	229	29	roa	roa	PROPN
gujaf-146	229	30	.	.	PUNCT
gujaf-146	230	1	this	this	PRON
gujaf-146	230	2	might	might	AUX
gujaf-146	230	3	be	be	AUX
gujaf-146	230	4	as	as	ADP
gujaf-146	230	5	a	a	DET
gujaf-146	230	6	result	result	NOUN
gujaf-146	230	7	of	of	ADP
gujaf-146	230	8	increase	increase	NOUN
gujaf-146	230	9	in	in	ADP
gujaf-146	230	10	after	after	ADP
gujaf-146	230	11	tax	tax	NOUN
gujaf-146	230	12	profit	profit	NOUN
gujaf-146	230	13	through	through	ADP
gujaf-146	230	14	tax	tax	NOUN
gujaf-146	230	15	savings	saving	NOUN
gujaf-146	230	16	.	.	PUNCT
gujaf-146	231	1	this	this	PRON
gujaf-146	231	2	is	be	AUX
gujaf-146	231	3	in	in	ADP
gujaf-146	231	4	line	line	NOUN
gujaf-146	231	5	with	with	ADP
gujaf-146	231	6	13	13	NUM
gujaf-146	231	7	the	the	DET
gujaf-146	231	8	findings	finding	NOUN
gujaf-146	231	9	of	of	ADP
gujaf-146	231	10	kawor	kawor	NOUN
gujaf-146	231	11	,	,	PUNCT
gujaf-146	231	12	&	&	CCONJ
gujaf-146	231	13	kportorgbi	kportorgbi	PROPN
gujaf-146	231	14	,	,	PUNCT
gujaf-146	231	15	(	(	PUNCT
gujaf-146	231	16	2014	2014	NUM
gujaf-146	231	17	)	)	PUNCT
gujaf-146	231	18	;	;	PUNCT
gujaf-146	231	19	thanjunpong	thanjunpong	PROPN
gujaf-146	231	20	,	,	PUNCT
gujaf-146	231	21	&	&	CCONJ
gujaf-146	231	22	awirothananon	awirothananon	NOUN
gujaf-146	231	23	,	,	PUNCT
gujaf-146	231	24	(	(	PUNCT
gujaf-146	231	25	2019	2019	NUM
gujaf-146	231	26	)	)	PUNCT
gujaf-146	231	27	and	and	CCONJ
gujaf-146	231	28	contradict	contradict	VERB
gujaf-146	231	29	with	with	ADP
gujaf-146	231	30	that	that	PRON
gujaf-146	231	31	of	of	ADP
gujaf-146	231	32	ogundajo	ogundajo	ADJ
gujaf-146	231	33	,	,	PUNCT
gujaf-146	231	34	&	&	CCONJ
gujaf-146	231	35	onakoya	onakoya	PROPN
gujaf-146	231	36	,	,	PUNCT
gujaf-146	231	37	(	(	PUNCT
gujaf-146	231	38	2016	2016	NUM
gujaf-146	231	39	)	)	PUNCT
gujaf-146	231	40	.	.	PUNCT
gujaf-146	232	1	based	base	VERB
gujaf-146	232	2	on	on	ADP
gujaf-146	232	3	these	these	PRON
gujaf-146	232	4	,	,	PUNCT
gujaf-146	232	5	the	the	DET
gujaf-146	232	6	null	null	ADJ
gujaf-146	232	7	hypothesis	hypothesis	NOUN
gujaf-146	232	8	one	one	NOUN
gujaf-146	232	9	is	be	AUX
gujaf-146	232	10	rejected	reject	VERB
gujaf-146	232	11	to	to	PART
gujaf-146	232	12	signify	signify	VERB
gujaf-146	232	13	the	the	DET
gujaf-146	232	14	significant	significant	ADJ
gujaf-146	232	15	positive	positive	ADJ
gujaf-146	232	16	effect	effect	NOUN
gujaf-146	232	17	of	of	ADP
gujaf-146	232	18	gaapetr	gaapetr	NOUN
gujaf-146	232	19	on	on	ADP
gujaf-146	232	20	financial	financial	ADJ
gujaf-146	232	21	performance	performance	NOUN
gujaf-146	232	22	of	of	ADP
gujaf-146	232	23	listed	list	VERB
gujaf-146	232	24	industrial	industrial	ADJ
gujaf-146	232	25	goods	good	NOUN
gujaf-146	232	26	firms	firm	NOUN
gujaf-146	232	27	in	in	ADP
gujaf-146	232	28	nigeria	nigeria	PROPN
gujaf-146	232	29	.	.	PUNCT
gujaf-146	233	1	on	on	ADP
gujaf-146	233	2	the	the	DET
gujaf-146	233	3	other	other	ADJ
gujaf-146	233	4	hand	hand	NOUN
gujaf-146	233	5	,	,	PUNCT
gujaf-146	233	6	cashetr	cashetr	NOUN
gujaf-146	233	7	has	have	VERB
gujaf-146	233	8	a	a	DET
gujaf-146	233	9	negative	negative	ADJ
gujaf-146	233	10	significance	significance	NOUN
gujaf-146	233	11	effect	effect	NOUN
gujaf-146	233	12	on	on	ADP
gujaf-146	233	13	financial	financial	ADJ
gujaf-146	233	14	performance	performance	NOUN
gujaf-146	233	15	of	of	ADP
gujaf-146	233	16	listed	list	VERB
gujaf-146	233	17	industrial	industrial	ADJ
gujaf-146	233	18	goods	good	NOUN
gujaf-146	233	19	firms	firm	NOUN
gujaf-146	233	20	in	in	ADP
gujaf-146	233	21	nigeria	nigeria	PROPN
gujaf-146	233	22	represented	represent	VERB
gujaf-146	233	23	by	by	ADP
gujaf-146	233	24	roa	roa	PROPN
gujaf-146	233	25	.	.	PUNCT
gujaf-146	234	1	this	this	PRON
gujaf-146	234	2	implies	imply	VERB
gujaf-146	234	3	that	that	SCONJ
gujaf-146	234	4	the	the	DET
gujaf-146	234	5	more	more	ADJ
gujaf-146	234	6	firms	firm	NOUN
gujaf-146	234	7	increase	increase	VERB
gujaf-146	234	8	their	their	PRON
gujaf-146	234	9	tax	tax	NOUN
gujaf-146	234	10	planning	planning	NOUN
gujaf-146	234	11	activities	activity	NOUN
gujaf-146	234	12	through	through	ADP
gujaf-146	234	13	cashetr	cashetr	NOUN
gujaf-146	234	14	the	the	PRON
gujaf-146	234	15	lower	low	ADJ
gujaf-146	234	16	their	their	PRON
gujaf-146	234	17	financial	financial	ADJ
gujaf-146	234	18	performance	performance	NOUN
gujaf-146	234	19	in	in	ADP
gujaf-146	234	20	terms	term	NOUN
gujaf-146	234	21	of	of	ADP
gujaf-146	234	22	roa	roa	NOUN
gujaf-146	234	23	this	this	PRON
gujaf-146	234	24	is	be	AUX
gujaf-146	234	25	in	in	ADP
gujaf-146	234	26	line	line	NOUN
gujaf-146	234	27	with	with	ADP
gujaf-146	234	28	the	the	DET
gujaf-146	234	29	findings	finding	NOUN
gujaf-146	234	30	of	of	ADP
gujaf-146	234	31	kawor	kawor	NOUN
gujaf-146	234	32	,	,	PUNCT
gujaf-146	234	33	&	&	CCONJ
gujaf-146	234	34	kportorgbi	kportorgbi	PROPN
gujaf-146	234	35	,	,	PUNCT
gujaf-146	234	36	(	(	PUNCT
gujaf-146	234	37	2014	2014	NUM
gujaf-146	234	38	)	)	PUNCT
gujaf-146	234	39	;	;	PUNCT
gujaf-146	234	40	thanjunpong	thanjunpong	PROPN
gujaf-146	234	41	,	,	PUNCT
gujaf-146	234	42	&	&	CCONJ
gujaf-146	234	43	awirothananon	awirothananon	NOUN
gujaf-146	234	44	,	,	PUNCT
gujaf-146	234	45	(	(	PUNCT
gujaf-146	234	46	2019	2019	NUM
gujaf-146	234	47	)	)	PUNCT
gujaf-146	234	48	and	and	CCONJ
gujaf-146	234	49	contradict	contradict	VERB
gujaf-146	234	50	with	with	ADP
gujaf-146	234	51	that	that	PRON
gujaf-146	234	52	of	of	ADP
gujaf-146	234	53	ogundajo	ogundajo	ADJ
gujaf-146	234	54	,	,	PUNCT
gujaf-146	234	55	&	&	CCONJ
gujaf-146	234	56	onakoya	onakoya	PROPN
gujaf-146	234	57	,	,	PUNCT
gujaf-146	234	58	(	(	PUNCT
gujaf-146	234	59	2016	2016	NUM
gujaf-146	234	60	)	)	PUNCT
gujaf-146	234	61	.	.	PUNCT
gujaf-146	235	1	based	base	VERB
gujaf-146	235	2	on	on	ADP
gujaf-146	235	3	these	these	DET
gujaf-146	235	4	findings	finding	NOUN
gujaf-146	235	5	,	,	PUNCT
gujaf-146	235	6	hypothesis	hypothesis	NOUN
gujaf-146	235	7	two	two	NUM
gujaf-146	235	8	is	be	AUX
gujaf-146	235	9	also	also	ADV
gujaf-146	235	10	rejected	reject	VERB
gujaf-146	235	11	to	to	PART
gujaf-146	235	12	imply	imply	VERB
gujaf-146	235	13	that	that	SCONJ
gujaf-146	235	14	cashetr	cashetr	NOUN
gujaf-146	235	15	has	have	VERB
gujaf-146	235	16	a	a	DET
gujaf-146	235	17	significant	significant	ADJ
gujaf-146	235	18	negative	negative	ADJ
gujaf-146	235	19	effect	effect	NOUN
gujaf-146	235	20	on	on	ADP
gujaf-146	235	21	financial	financial	ADJ
gujaf-146	235	22	performance	performance	NOUN
gujaf-146	235	23	of	of	ADP
gujaf-146	235	24	listed	list	VERB
gujaf-146	235	25	industrial	industrial	ADJ
gujaf-146	235	26	goods	good	NOUN
gujaf-146	235	27	firms	firm	NOUN
gujaf-146	235	28	in	in	ADP
gujaf-146	235	29	nigeria	nigeria	PROPN
gujaf-146	235	30	.	.	PUNCT
gujaf-146	236	1	5	5	X
gujaf-146	236	2	.	.	X
gujaf-146	236	3	conclusion	conclusion	NOUN
gujaf-146	236	4	and	and	CCONJ
gujaf-146	236	5	recommendations	recommendation	NOUN
gujaf-146	236	6	the	the	DET
gujaf-146	236	7	study	study	NOUN
gujaf-146	236	8	was	be	AUX
gujaf-146	236	9	carried	carry	VERB
gujaf-146	236	10	out	out	ADP
gujaf-146	236	11	to	to	PART
gujaf-146	236	12	examine	examine	VERB
gujaf-146	236	13	the	the	DET
gujaf-146	236	14	effect	effect	NOUN
gujaf-146	236	15	of	of	ADP
gujaf-146	236	16	tax	tax	NOUN
gujaf-146	236	17	aggressiveness	aggressiveness	NOUN
gujaf-146	236	18	on	on	ADP
gujaf-146	236	19	the	the	DET
gujaf-146	236	20	financial	financial	ADJ
gujaf-146	236	21	performance	performance	NOUN
gujaf-146	236	22	of	of	ADP
gujaf-146	236	23	listed	list	VERB
gujaf-146	236	24	consumer	consumer	NOUN
gujaf-146	236	25	goods	good	NOUN
gujaf-146	236	26	firms	firm	NOUN
gujaf-146	236	27	in	in	ADP
gujaf-146	236	28	nigeria	nigeria	PROPN
gujaf-146	236	29	.	.	PUNCT
gujaf-146	237	1	based	base	VERB
gujaf-146	237	2	on	on	ADP
gujaf-146	237	3	the	the	DET
gujaf-146	237	4	findings	finding	NOUN
gujaf-146	237	5	of	of	ADP
gujaf-146	237	6	the	the	DET
gujaf-146	237	7	study	study	NOUN
gujaf-146	237	8	and	and	CCONJ
gujaf-146	237	9	test	test	NOUN
gujaf-146	237	10	of	of	ADP
gujaf-146	237	11	hypothesis	hypothesis	NOUN
gujaf-146	237	12	,	,	PUNCT
gujaf-146	237	13	the	the	DET
gujaf-146	237	14	study	study	NOUN
gujaf-146	237	15	concludes	conclude	VERB
gujaf-146	237	16	that	that	SCONJ
gujaf-146	237	17	tax	tax	NOUN
gujaf-146	237	18	aggressiveness	aggressiveness	NOUN
gujaf-146	237	19	has	have	VERB
gujaf-146	237	20	a	a	DET
gujaf-146	237	21	significant	significant	ADJ
gujaf-146	237	22	effect	effect	NOUN
gujaf-146	237	23	on	on	ADP
gujaf-146	237	24	financial	financial	ADJ
gujaf-146	237	25	performance	performance	NOUN
gujaf-146	237	26	of	of	ADP
gujaf-146	237	27	listed	list	VERB
gujaf-146	237	28	industrial	industrial	ADJ
gujaf-146	237	29	goods	good	NOUN
gujaf-146	237	30	firms	firm	NOUN
gujaf-146	237	31	in	in	ADP
gujaf-146	237	32	nigeria	nigeria	PROPN
gujaf-146	237	33	.	.	PUNCT
gujaf-146	238	1	however	however	ADV
gujaf-146	238	2	,	,	PUNCT
gujaf-146	238	3	the	the	DET
gujaf-146	238	4	effect	effect	NOUN
gujaf-146	238	5	is	be	AUX
gujaf-146	238	6	positive	positive	ADJ
gujaf-146	238	7	in	in	ADP
gujaf-146	238	8	terms	term	NOUN
gujaf-146	238	9	of	of	ADP
gujaf-146	238	10	gaap	gaap	NOUN
gujaf-146	238	11	effective	effective	ADJ
gujaf-146	238	12	tax	tax	NOUN
gujaf-146	238	13	rate	rate	NOUN
gujaf-146	238	14	and	and	CCONJ
gujaf-146	238	15	negative	negative	ADJ
gujaf-146	238	16	in	in	ADP
gujaf-146	238	17	terms	term	NOUN
gujaf-146	238	18	of	of	ADP
gujaf-146	238	19	cash	cash	NOUN
gujaf-146	238	20	effective	effective	ADJ
gujaf-146	238	21	tax	tax	NOUN
gujaf-146	238	22	rate	rate	NOUN
gujaf-146	238	23	.	.	PUNCT
gujaf-146	239	1	based	base	VERB
gujaf-146	239	2	on	on	ADP
gujaf-146	239	3	the	the	DET
gujaf-146	239	4	above	above	ADJ
gujaf-146	239	5	conclusion	conclusion	NOUN
gujaf-146	239	6	,	,	PUNCT
gujaf-146	239	7	the	the	DET
gujaf-146	239	8	study	study	NOUN
gujaf-146	239	9	recommends	recommend	VERB
gujaf-146	239	10	among	among	ADP
gujaf-146	239	11	others	other	NOUN
gujaf-146	239	12	that	that	PRON
gujaf-146	239	13	listed	list	VERB
gujaf-146	239	14	industrial	industrial	ADJ
gujaf-146	239	15	goods	good	NOUN
gujaf-146	239	16	firms	firm	NOUN
gujaf-146	239	17	should	should	AUX
gujaf-146	239	18	within	within	ADP
gujaf-146	239	19	the	the	DET
gujaf-146	239	20	confine	confine	NOUN
gujaf-146	239	21	of	of	ADP
gujaf-146	239	22	tax	tax	NOUN
gujaf-146	239	23	law	law	NOUN
gujaf-146	239	24	maintain	maintain	VERB
gujaf-146	239	25	an	an	DET
gujaf-146	239	26	optimum	optimum	ADJ
gujaf-146	239	27	effective	effective	ADJ
gujaf-146	239	28	tax	tax	NOUN
gujaf-146	239	29	rate	rate	NOUN
gujaf-146	239	30	as	as	ADP
gujaf-146	239	31	a	a	DET
gujaf-146	239	32	planning	planning	NOUN
gujaf-146	239	33	tool	tool	NOUN
gujaf-146	239	34	.	.	PUNCT
gujaf-146	240	1	however	however	ADV
gujaf-146	240	2	,	,	PUNCT
gujaf-146	240	3	the	the	DET
gujaf-146	240	4	firms	firm	NOUN
gujaf-146	240	5	should	should	AUX
gujaf-146	240	6	not	not	PART
gujaf-146	240	7	engage	engage	VERB
gujaf-146	240	8	in	in	ADP
gujaf-146	240	9	an	an	DET
gujaf-146	240	10	excessive	excessive	ADJ
gujaf-146	240	11	tax	tax	NOUN
gujaf-146	240	12	planning	planning	NOUN
gujaf-146	240	13	as	as	SCONJ
gujaf-146	240	14	it	it	PRON
gujaf-146	240	15	may	may	AUX
gujaf-146	240	16	lead	lead	VERB
gujaf-146	240	17	to	to	ADP
gujaf-146	240	18	poor	poor	ADJ
gujaf-146	240	19	performance	performance	NOUN
gujaf-146	240	20	.	.	PUNCT
gujaf-146	241	1	this	this	PRON
gujaf-146	241	2	is	be	AUX
gujaf-146	241	3	reflected	reflect	VERB
gujaf-146	241	4	in	in	ADP
gujaf-146	241	5	the	the	DET
gujaf-146	241	6	firms	firm	NOUN
gujaf-146	241	7	cashetr	cashetr	NOUN
gujaf-146	241	8	which	which	PRON
gujaf-146	241	9	negatively	negatively	ADV
gujaf-146	241	10	affect	affect	VERB
gujaf-146	241	11	their	their	PRON
gujaf-146	241	12	performance	performance	NOUN
gujaf-146	241	13	.	.	PUNCT
gujaf-146	242	1	government	government	NOUN
gujaf-146	242	2	should	should	AUX
gujaf-146	242	3	also	also	ADV
gujaf-146	242	4	note	note	VERB
gujaf-146	242	5	that	that	SCONJ
gujaf-146	242	6	a	a	DET
gujaf-146	242	7	moderate	moderate	ADJ
gujaf-146	242	8	tax	tax	NOUN
gujaf-146	242	9	planning	planning	NOUN
gujaf-146	242	10	activities	activity	NOUN
gujaf-146	242	11	by	by	ADP
gujaf-146	242	12	industrial	industrial	ADJ
gujaf-146	242	13	goods	good	NOUN
gujaf-146	242	14	firm	firm	NOUN
gujaf-146	242	15	is	be	AUX
gujaf-146	242	16	capable	capable	ADJ
gujaf-146	242	17	of	of	ADP
gujaf-146	242	18	improving	improve	VERB
gujaf-146	242	19	their	their	PRON
gujaf-146	242	20	financial	financial	ADJ
gujaf-146	242	21	performance	performance	NOUN
gujaf-146	242	22	which	which	PRON
gujaf-146	242	23	ultimately	ultimately	ADV
gujaf-146	242	24	leads	lead	VERB
gujaf-146	242	25	to	to	ADP
gujaf-146	242	26	an	an	DET
gujaf-146	242	27	improved	improved	ADJ
gujaf-146	242	28	economic	economic	ADJ
gujaf-146	242	29	growth	growth	NOUN
gujaf-146	242	30	and	and	CCONJ
gujaf-146	242	31	development	development	NOUN
gujaf-146	242	32	.	.	PUNCT
gujaf-146	243	1	references	reference	NOUN
gujaf-146	243	2	akintoye	akintoye	PROPN
gujaf-146	243	3	,	,	PUNCT
gujaf-146	243	4	i.	i.	PROPN
gujaf-146	243	5	r.	r.	PROPN
gujaf-146	243	6	,	,	PUNCT
gujaf-146	243	7	adegbie	adegbie	PROPN
gujaf-146	243	8	,	,	PUNCT
gujaf-146	243	9	f.	f.	PROPN
gujaf-146	243	10	f.	f.	PROPN
gujaf-146	243	11	&	&	CCONJ
gujaf-146	243	12	onyeka	onyeka	PROPN
gujaf-146	243	13	-	-	PUNCT
gujaf-146	243	14	iheme	iheme	NOUN
gujaf-146	243	15	,	,	PUNCT
gujaf-146	243	16	c.	c.	PROPN
gujaf-146	243	17	v.	v.	PROPN
gujaf-146	243	18	(	(	PUNCT
gujaf-146	243	19	2020	2020	NUM
gujaf-146	243	20	)	)	PUNCT
gujaf-146	243	21	.	.	PUNCT
gujaf-146	244	1	tax	tax	NOUN
gujaf-146	244	2	planning	planning	NOUN
gujaf-146	244	3	strategies	strategy	NOUN
gujaf-146	244	4	and	and	CCONJ
gujaf-146	244	5	profitability	profitability	NOUN
gujaf-146	244	6	of	of	ADP
gujaf-146	244	7	quoted	quote	VERB
gujaf-146	244	8	manufacturing	manufacturing	NOUN
gujaf-146	244	9	companies	company	NOUN
gujaf-146	244	10	in	in	ADP
gujaf-146	244	11	nigeria	nigeria	PROPN
gujaf-146	244	12	.	.	PUNCT
gujaf-146	245	1	journal	journal	PROPN
gujaf-146	245	2	of	of	ADP
gujaf-146	245	3	finance	finance	NOUN
gujaf-146	245	4	and	and	CCONJ
gujaf-146	245	5	accounting	accounting	NOUN
gujaf-146	245	6	,	,	PUNCT
gujaf-146	245	7	8(3	8(3	NUM
gujaf-146	245	8	)	)	PUNCT
gujaf-146	245	9	,	,	PUNCT
gujaf-146	245	10	148	148	NUM
gujaf-146	245	11	-	-	SYM
gujaf-146	245	12	157	157	NUM
gujaf-146	245	13	.	.	PUNCT
gujaf-146	246	1	doi	doi	NOUN
gujaf-146	246	2	:	:	PUNCT
gujaf-146	246	3	10.11648	10.11648	NUM
gujaf-146	246	4	/	/	SYM
gujaf-146	246	5	j.jfa.20200803.16	j.jfa.20200803.16	PROPN
gujaf-146	246	6	ali	ali	PROPN
gujaf-146	246	7	,	,	PUNCT
gujaf-146	246	8	a.	a.	PROPN
gujaf-146	246	9	s.	s.	PROPN
gujaf-146	246	10	,	,	PUNCT
gujaf-146	246	11	&	&	CCONJ
gujaf-146	246	12	stanley	stanley	PROPN
gujaf-146	246	13	,	,	PUNCT
gujaf-146	246	14	k.	k.	PROPN
gujaf-146	246	15	(	(	PUNCT
gujaf-146	246	16	2016	2016	NUM
gujaf-146	246	17	)	)	PUNCT
gujaf-146	246	18	.	.	PUNCT
gujaf-146	247	1	effect	effect	NOUN
gujaf-146	247	2	of	of	ADP
gujaf-146	247	3	liquidity	liquidity	NOUN
gujaf-146	247	4	management	management	NOUN
gujaf-146	247	5	on	on	ADP
gujaf-146	247	6	financial	financial	ADJ
gujaf-146	247	7	performance	performance	NOUN
gujaf-146	247	8	of	of	ADP
gujaf-146	247	9	commercial	commercial	ADJ
gujaf-146	247	10	banks	bank	NOUN
gujaf-146	247	11	in	in	ADP
gujaf-146	247	12	mogadishu	mogadishu	PROPN
gujaf-146	247	13	,	,	PUNCT
gujaf-146	247	14	somalia	somalia	PROPN
gujaf-146	247	15	.	.	PUNCT
gujaf-146	248	1	international	international	ADJ
gujaf-146	248	2	journal	journal	PROPN
gujaf-146	248	3	for	for	ADP
gujaf-146	248	4	research	research	NOUN
gujaf-146	248	5	in	in	ADP
gujaf-146	248	6	business	business	NOUN
gujaf-146	248	7	,	,	PUNCT
gujaf-146	248	8	management	management	NOUN
gujaf-146	248	9	and	and	CCONJ
gujaf-146	248	10	accounting	accounting	NOUN
gujaf-146	248	11	,	,	PUNCT
gujaf-146	248	12	2(5	2(5	NUM
gujaf-146	248	13	)	)	PUNCT
gujaf-146	248	14	,	,	PUNCT
gujaf-146	248	15	101	101	NUM
gujaf-146	248	16	-	-	SYM
gujaf-146	248	17	123	123	NUM
gujaf-146	248	18	.	.	PUNCT
gujaf-146	249	1	chen	chen	PROPN
gujaf-146	249	2	,	,	PUNCT
gujaf-146	249	3	s.	s.	PROPN
gujaf-146	249	4	chen	chen	PROPN
gujaf-146	249	5	,	,	PUNCT
gujaf-146	249	6	x.	x.	PROPN
gujaf-146	249	7	,	,	PUNCT
gujaf-146	249	8	cheng	cheng	PROPN
gujaf-146	249	9	,	,	PUNCT
gujaf-146	249	10	q.	q.	PROPN
gujaf-146	249	11	&	&	CCONJ
gujaf-146	249	12	shevlin	shevlin	PROPN
gujaf-146	249	13	,	,	PUNCT
gujaf-146	249	14	t.	t.	PROPN
gujaf-146	249	15	(	(	PUNCT
gujaf-146	249	16	2010	2010	NUM
gujaf-146	249	17	)	)	PUNCT
gujaf-146	249	18	.	.	PUNCT
gujaf-146	249	19	are	be	AUX
gujaf-146	249	20	family	family	NOUN
gujaf-146	249	21	firms	firm	NOUN
gujaf-146	249	22	more	more	ADJ
gujaf-146	249	23	tax	tax	NOUN
gujaf-146	249	24	aggressive	aggressive	ADJ
gujaf-146	249	25	than	than	ADP
gujaf-146	249	26	non	non	ADJ
gujaf-146	249	27	-	-	ADJ
gujaf-146	249	28	family	family	ADJ
gujaf-146	249	29	firms	firm	NOUN
gujaf-146	249	30	.	.	PUNCT
gujaf-146	250	1	journal	journal	NOUN
gujaf-146	250	2	of	of	ADP
gujaf-146	250	3	financial	financial	ADJ
gujaf-146	250	4	economics	economic	NOUN
gujaf-146	250	5	,	,	PUNCT
gujaf-146	250	6	95(1	95(1	NOUN
gujaf-146	250	7	)	)	PUNCT
gujaf-146	250	8	,	,	PUNCT
gujaf-146	250	9	4161	4161	NUM
gujaf-146	250	10	.	.	PUNCT
gujaf-146	251	1	14	14	NUM
gujaf-146	251	2	chukwudi	chukwudi	PROPN
gujaf-146	251	3	,	,	PUNCT
gujaf-146	251	4	u.	u.	PROPN
gujaf-146	251	5	v.	v.	PROPN
gujaf-146	251	6	,	,	PUNCT
gujaf-146	251	7	okonkwo	okonkwo	NOUN
gujaf-146	251	8	,	,	PUNCT
gujaf-146	251	9	o.	o.	PROPN
gujaf-146	251	10	t.	t.	PROPN
gujaf-146	251	11	&	&	CCONJ
gujaf-146	251	12	asika	asika	PROPN
gujaf-146	251	13	,	,	PUNCT
gujaf-146	251	14	e.	e.	PROPN
gujaf-146	251	15	r.	r.	PROPN
gujaf-146	251	16	(	(	PUNCT
gujaf-146	251	17	2020	2020	NUM
gujaf-146	251	18	)	)	PUNCT
gujaf-146	251	19	.	.	PUNCT
gujaf-146	252	1	effect	effect	NOUN
gujaf-146	252	2	of	of	ADP
gujaf-146	252	3	tax	tax	NOUN
gujaf-146	252	4	planning	planning	NOUN
gujaf-146	252	5	on	on	ADP
gujaf-146	252	6	firm	firm	ADJ
gujaf-146	252	7	value	value	NOUN
gujaf-146	252	8	of	of	ADP
gujaf-146	252	9	quoted	quote	VERB
gujaf-146	252	10	consumer	consumer	NOUN
gujaf-146	252	11	goods	good	NOUN
gujaf-146	252	12	manufacturing	manufacturing	NOUN
gujaf-146	252	13	firms	firm	NOUN
gujaf-146	252	14	in	in	ADP
gujaf-146	252	15	nigeria	nigeria	PROPN
gujaf-146	252	16	.	.	PUNCT
gujaf-146	253	1	international	international	ADJ
gujaf-146	253	2	journal	journal	PROPN
gujaf-146	253	3	of	of	ADP
gujaf-146	253	4	finance	finance	NOUN
gujaf-146	253	5	and	and	CCONJ
gujaf-146	253	6	banking	banking	NOUN
gujaf-146	253	7	research	research	NOUN
gujaf-146	253	8	.	.	PUNCT
gujaf-146	254	1	6(1	6(1	NUM
gujaf-146	254	2	):	):	PUNCT
gujaf-146	254	3	1	1	NUM
gujaf-146	254	4	-	-	SYM
gujaf-146	254	5	10	10	NUM
gujaf-146	254	6	doi	doi	NOUN
gujaf-146	254	7	:	:	PUNCT
gujaf-146	254	8	10.11648	10.11648	NUM
gujaf-146	254	9	/	/	SYM
gujaf-146	254	10	j.ijfbr.20200601.12	j.ijfbr.20200601.12	PROPN
gujaf-146	254	11	desai	desai	PROPN
gujaf-146	254	12	,	,	PUNCT
gujaf-146	254	13	m.	m.	NOUN
gujaf-146	254	14	a.	a.	PROPN
gujaf-146	254	15	&	&	CCONJ
gujaf-146	254	16	dharmapala	dharmapala	PROPN
gujaf-146	254	17	,	,	PUNCT
gujaf-146	254	18	d.	d.	PROPN
gujaf-146	254	19	(	(	PUNCT
gujaf-146	254	20	2009	2009	NUM
gujaf-146	254	21	)	)	PUNCT
gujaf-146	254	22	,	,	PUNCT
gujaf-146	254	23	corporate	corporate	ADJ
gujaf-146	254	24	tax	tax	NOUN
gujaf-146	254	25	avoidance	avoidance	NOUN
gujaf-146	254	26	and	and	CCONJ
gujaf-146	254	27	firm	firm	ADJ
gujaf-146	254	28	value	value	NOUN
gujaf-146	254	29	.	.	PUNCT
gujaf-146	255	1	review	review	NOUN
gujaf-146	255	2	of	of	ADP
gujaf-146	255	3	economics	economic	NOUN
gujaf-146	255	4	and	and	CCONJ
gujaf-146	255	5	statistics	statistic	NOUN
gujaf-146	255	6	,	,	PUNCT
gujaf-146	255	7	91(3	91(3	NUM
gujaf-146	255	8	)	)	PUNCT
gujaf-146	255	9	,	,	PUNCT
gujaf-146	255	10	537–546	537–546	NUM
gujaf-146	255	11	.	.	PUNCT
gujaf-146	256	1	ftouh	ftouh	NOUN
gujaf-146	256	2	,	,	PUNCT
gujaf-146	256	3	k.	k.	PROPN
gujaf-146	256	4	,	,	PUNCT
gujaf-146	256	5	ayed	aye	VERB
gujaf-146	256	6	,	,	PUNCT
gujaf-146	256	7	a.	a.	PROPN
gujaf-146	256	8	&	&	CCONJ
gujaf-146	256	9	zemzem	zemzem	PROPN
gujaf-146	256	10	,	,	PUNCT
gujaf-146	256	11	a.	a.	NOUN
gujaf-146	256	12	(	(	PUNCT
gujaf-146	256	13	2015	2015	NUM
gujaf-146	256	14	)	)	PUNCT
gujaf-146	256	15	.	.	PUNCT
gujaf-146	257	1	tax	tax	NOUN
gujaf-146	257	2	planning	planning	NOUN
gujaf-146	257	3	and	and	CCONJ
gujaf-146	257	4	firm	firm	ADJ
gujaf-146	257	5	value	value	NOUN
gujaf-146	257	6	:	:	PUNCT
gujaf-146	257	7	evidence	evidence	NOUN
gujaf-146	257	8	from	from	ADP
gujaf-146	257	9	european	european	ADJ
gujaf-146	257	10	companies	company	NOUN
gujaf-146	257	11	.	.	PUNCT
gujaf-146	258	1	international	international	ADJ
gujaf-146	258	2	journal	journal	PROPN
gujaf-146	258	3	of	of	ADP
gujaf-146	258	4	economics	economics	PROPN
gujaf-146	258	5	&	&	CCONJ
gujaf-146	258	6	strategic	strategic	ADJ
gujaf-146	258	7	management	management	NOUN
gujaf-146	258	8	of	of	ADP
gujaf-146	258	9	business	business	NOUN
gujaf-146	258	10	process	process	NOUN
gujaf-146	258	11	,	,	PUNCT
gujaf-146	258	12	4	4	NUM
gujaf-146	258	13	,	,	PUNCT
gujaf-146	258	14	73	73	NUM
gujaf-146	258	15	-	-	SYM
gujaf-146	258	16	78	78	NUM
gujaf-146	258	17	.	.	PUNCT
gujaf-146	259	1	hoffman	hoffman	PROPN
gujaf-146	259	2	,	,	PUNCT
gujaf-146	259	3	w.	w.	PROPN
gujaf-146	259	4	h.	h.	PROPN
gujaf-146	259	5	(	(	PUNCT
gujaf-146	259	6	1961	1961	NUM
gujaf-146	259	7	)	)	PUNCT
gujaf-146	259	8	.	.	PUNCT
gujaf-146	260	1	the	the	DET
gujaf-146	260	2	theory	theory	NOUN
gujaf-146	260	3	of	of	ADP
gujaf-146	260	4	tax	tax	NOUN
gujaf-146	260	5	planning	planning	NOUN
gujaf-146	260	6	.	.	PUNCT
gujaf-146	261	1	the	the	DET
gujaf-146	261	2	accounting	accounting	NOUN
gujaf-146	261	3	review	review	NOUN
gujaf-146	261	4	,	,	PUNCT
gujaf-146	261	5	36(2	36(2	NUM
gujaf-146	261	6	)	)	PUNCT
gujaf-146	261	7	,	,	PUNCT
gujaf-146	261	8	274	274	NUM
gujaf-146	261	9	-	-	SYM
gujaf-146	261	10	281	281	NUM
gujaf-146	261	11	.	.	PUNCT
gujaf-146	262	1	johnson	johnson	PROPN
gujaf-146	262	2	,	,	PUNCT
gujaf-146	262	3	r.	r.	PROPN
gujaf-146	262	4	,	,	PUNCT
gujaf-146	262	5	rosenberg	rosenberg	PROPN
gujaf-146	262	6	,	,	PUNCT
gujaf-146	262	7	j.	j.	PROPN
gujaf-146	262	8	,	,	PUNCT
gujaf-146	262	9	&	&	CCONJ
gujaf-146	262	10	williams	williams	PROPN
gujaf-146	262	11	,	,	PUNCT
gujaf-146	262	12	r.	r.	PROPN
gujaf-146	262	13	(	(	PUNCT
gujaf-146	262	14	2012	2012	NUM
gujaf-146	262	15	)	)	PUNCT
gujaf-146	262	16	.	.	PUNCT
gujaf-146	263	1	measuring	measure	VERB
gujaf-146	263	2	effective	effective	ADJ
gujaf-146	263	3	tax	tax	NOUN
gujaf-146	263	4	rates	rate	NOUN
gujaf-146	263	5	,	,	PUNCT
gujaf-146	263	6	tax	tax	NOUN
gujaf-146	263	7	policy	policy	NOUN
gujaf-146	263	8	centre	centre	NOUN
gujaf-146	263	9	.	.	PUNCT
gujaf-146	264	1	urban	urban	PROPN
gujaf-146	264	2	institute	institute	PROPN
gujaf-146	264	3	and	and	CCONJ
gujaf-146	264	4	brookings	brookings	PROPN
gujaf-146	264	5	jon	jon	PROPN
gujaf-146	264	6	n.	n.	PROPN
gujaf-146	264	7	k.	k.	PROPN
gujaf-146	264	8	(	(	PUNCT
gujaf-146	264	9	2012	2012	NUM
gujaf-146	264	10	)	)	PUNCT
gujaf-146	264	11	.	.	PUNCT
gujaf-146	265	1	the	the	DET
gujaf-146	265	2	real	real	ADJ
gujaf-146	265	3	effects	effect	NOUN
gujaf-146	265	4	of	of	ADP
gujaf-146	265	5	opacity	opacity	NOUN
gujaf-146	265	6	:	:	PUNCT
gujaf-146	265	7	evidence	evidence	NOUN
gujaf-146	265	8	from	from	ADP
gujaf-146	265	9	tax	tax	NOUN
gujaf-146	265	10	avoidance	avoidance	NOUN
gujaf-146	265	11	.	.	PUNCT
gujaf-146	266	1	current	current	ADJ
gujaf-146	266	2	version	version	NOUN
gujaf-146	266	3	:	:	PUNCT
gujaf-146	266	4	november	november	PROPN
gujaf-146	266	5	2012	2012	NUM
gujaf-146	266	6	.	.	PUNCT
gujaf-146	267	1	kawor	kawor	NOUN
gujaf-146	267	2	,	,	PUNCT
gujaf-146	267	3	s.	s.	PROPN
gujaf-146	267	4	,	,	PUNCT
gujaf-146	267	5	&	&	CCONJ
gujaf-146	267	6	kportorgbi	kportorgbi	PROPN
gujaf-146	267	7	,	,	PUNCT
gujaf-146	267	8	h.	h.	PROPN
gujaf-146	267	9	k.	k.	PROPN
gujaf-146	267	10	(	(	PUNCT
gujaf-146	267	11	2014	2014	NUM
gujaf-146	267	12	)	)	PUNCT
gujaf-146	267	13	.	.	PUNCT
gujaf-146	268	1	effect	effect	NOUN
gujaf-146	268	2	of	of	ADP
gujaf-146	268	3	tax	tax	NOUN
gujaf-146	268	4	planning	planning	NOUN
gujaf-146	268	5	on	on	ADP
gujaf-146	268	6	firms	firm	NOUN
gujaf-146	268	7	’	'	PUNCT
gujaf-146	268	8	market	market	NOUN
gujaf-146	268	9	performance	performance	NOUN
gujaf-146	268	10	:	:	PUNCT
gujaf-146	268	11	evidence	evidence	NOUN
gujaf-146	268	12	from	from	ADP
gujaf-146	268	13	listed	list	VERB
gujaf-146	268	14	firms	firm	NOUN
gujaf-146	268	15	in	in	ADP
gujaf-146	268	16	ghana	ghana	PROPN
gujaf-146	268	17	.	.	PUNCT
gujaf-146	269	1	international	international	ADJ
gujaf-146	269	2	journal	journal	PROPN
gujaf-146	269	3	of	of	ADP
gujaf-146	269	4	economics	economic	NOUN
gujaf-146	269	5	and	and	CCONJ
gujaf-146	269	6	finance	finance	NOUN
gujaf-146	269	7	,	,	PUNCT
gujaf-146	269	8	6(3	6(3	NUM
gujaf-146	269	9	)	)	PUNCT
gujaf-146	269	10	,	,	PUNCT
gujaf-146	269	11	162	162	NUM
gujaf-146	269	12	-	-	SYM
gujaf-146	269	13	168	168	NUM
gujaf-146	269	14	.	.	PUNCT
gujaf-146	270	1	doi:10.5539	doi:10.5539	NOUN
gujaf-146	270	2	/	/	SYM
gujaf-146	270	3	ijef.v6n3p162	ijef.v6n3p162	PROPN
gujaf-146	270	4	tauhid	tauhid	NOUN
gujaf-146	270	5	,	,	PUNCT
gujaf-146	270	6	s.	s.	PROPN
gujaf-146	270	7	,	,	PUNCT
gujaf-146	270	8	lasisi	lasisi	PROPN
gujaf-146	270	9	,	,	PUNCT
gujaf-146	270	10	i.	i.	PROPN
gujaf-146	270	11	o.	o.	PROPN
gujaf-146	270	12	,	,	PUNCT
gujaf-146	270	13	gambo	gambo	PROPN
gujaf-146	270	14	j.	j.	PROPN
gujaf-146	270	15	s.	s.	PROPN
gujaf-146	270	16	,	,	PUNCT
gujaf-146	270	17	okpanachi	okpanachi	ADV
gujaf-146	270	18	,	,	PUNCT
gujaf-146	270	19	j.	j.	PROPN
gujaf-146	270	20	&	&	CCONJ
gujaf-146	270	21	mustapha	mustapha	PROPN
gujaf-146	270	22	,	,	PUNCT
gujaf-146	270	23	l.	l.	PROPN
gujaf-146	270	24	o.	o.	PROPN
gujaf-146	270	25	(	(	PUNCT
gujaf-146	270	26	2020	2020	NUM
gujaf-146	270	27	)	)	PUNCT
gujaf-146	270	28	.	.	PUNCT
gujaf-146	271	1	board	board	NOUN
gujaf-146	271	2	diversity	diversity	NOUN
gujaf-146	271	3	as	as	ADP
gujaf-146	271	4	moderator	moderator	NOUN
gujaf-146	271	5	on	on	ADP
gujaf-146	271	6	firm	firm	ADJ
gujaf-146	271	7	characteristics	characteristic	NOUN
gujaf-146	271	8	and	and	CCONJ
gujaf-146	271	9	financial	financial	ADJ
gujaf-146	271	10	performance	performance	NOUN
gujaf-146	271	11	of	of	ADP
gujaf-146	271	12	listed	list	VERB
gujaf-146	271	13	conglomerate	conglomerate	NOUN
gujaf-146	271	14	companies	company	NOUN
gujaf-146	271	15	in	in	ADP
gujaf-146	271	16	nigeria	nigeria	PROPN
gujaf-146	271	17	.	.	PUNCT
gujaf-146	272	1	european	european	PROPN
gujaf-146	272	2	journal	journal	PROPN
gujaf-146	272	3	of	of	ADP
gujaf-146	272	4	accounting	accounting	NOUN
gujaf-146	272	5	,	,	PUNCT
gujaf-146	272	6	auditing	auditing	NOUN
gujaf-146	272	7	and	and	CCONJ
gujaf-146	272	8	finance	finance	NOUN
gujaf-146	272	9	research	research	NOUN
gujaf-146	272	10	,	,	PUNCT
gujaf-146	272	11	8(8	8(8	NUM
gujaf-146	272	12	)	)	PUNCT
gujaf-146	272	13	,	,	PUNCT
gujaf-146	272	14	73	73	NUM
gujaf-146	272	15	-	-	SYM
gujaf-146	272	16	86	86	NUM
gujaf-146	272	17	.	.	PUNCT
gujaf-146	273	1	monday	monday	PROPN
gujaf-146	273	2	olade	olade	PROPN
gujaf-146	273	3	izevbekhai	izevbekhai	PROPN
gujaf-146	273	4	&	&	CCONJ
gujaf-146	273	5	abure	abure	PROPN
gujaf-146	273	6	oziegbe	oziegbe	NOUN
gujaf-146	273	7	odion	odion	NOUN
gujaf-146	273	8	(	(	PUNCT
gujaf-146	273	9	2018	2018	NUM
gujaf-146	273	10	)	)	PUNCT
gujaf-146	273	11	.	.	PUNCT
gujaf-146	274	1	tax	tax	NOUN
gujaf-146	274	2	planning	planning	NOUN
gujaf-146	274	3	and	and	CCONJ
gujaf-146	274	4	firm	firm	ADJ
gujaf-146	274	5	value	value	NOUN
gujaf-146	274	6	.	.	PUNCT
gujaf-146	275	1	nigerian	nigerian	PROPN
gujaf-146	275	2	academy	academy	PROPN
gujaf-146	275	3	of	of	ADP
gujaf-146	275	4	management	management	PROPN
gujaf-146	275	5	journal	journal	NOUN
gujaf-146	275	6	,	,	PUNCT
gujaf-146	275	7	13(1	13(1	NUM
gujaf-146	275	8	)	)	PUNCT
gujaf-146	275	9	,	,	PUNCT
gujaf-146	275	10	94	94	NUM
gujaf-146	275	11	-	-	SYM
gujaf-146	275	12	114	114	NUM
gujaf-146	275	13	.	.	PUNCT
gujaf-146	276	1	ogundajo	ogundajo	ADJ
gujaf-146	276	2	,	,	PUNCT
gujaf-146	276	3	g.	g.	PROPN
gujaf-146	276	4	o.	o.	PROPN
gujaf-146	276	5	&	&	CCONJ
gujaf-146	276	6	onakoya	onakoya	PROPN
gujaf-146	276	7	,	,	PUNCT
gujaf-146	276	8	a.	a.	PROPN
gujaf-146	276	9	b.	b.	PROPN
gujaf-146	276	10	(	(	PUNCT
gujaf-146	276	11	2016	2016	NUM
gujaf-146	276	12	)	)	PUNCT
gujaf-146	276	13	.	.	PUNCT
gujaf-146	277	1	tax	tax	NOUN
gujaf-146	277	2	planning	planning	NOUN
gujaf-146	277	3	and	and	CCONJ
gujaf-146	277	4	financial	financial	ADJ
gujaf-146	277	5	performance	performance	NOUN
gujaf-146	277	6	of	of	ADP
gujaf-146	277	7	nigerian	nigerian	ADJ
gujaf-146	277	8	manufacturing	manufacturing	NOUN
gujaf-146	277	9	companies	company	NOUN
gujaf-146	277	10	.	.	PUNCT
gujaf-146	278	1	international	international	ADJ
gujaf-146	278	2	journal	journal	NOUN
gujaf-146	278	3	of	of	ADP
gujaf-146	278	4	advanced	advanced	ADJ
gujaf-146	278	5	academic	academic	ADJ
gujaf-146	278	6	research	research	NOUN
gujaf-146	278	7	for	for	ADP
gujaf-146	278	8	social	social	ADJ
gujaf-146	278	9	and	and	CCONJ
gujaf-146	278	10	management	management	NOUN
gujaf-146	278	11	sciences	science	NOUN
gujaf-146	278	12	,	,	PUNCT
gujaf-146	278	13	2	2	NUM
gujaf-146	278	14	(	(	PUNCT
gujaf-146	278	15	7	7	NUM
gujaf-146	278	16	)	)	PUNCT
gujaf-146	278	17	,	,	PUNCT
gujaf-146	278	18	64	64	NUM
gujaf-146	278	19	–	–	SYM
gujaf-146	278	20	79	79	NUM
gujaf-146	278	21	.	.	PUNCT
gujaf-146	279	1	olarewaju	olarewaju	ADJ
gujaf-146	279	2	,	,	PUNCT
gujaf-146	279	3	o.	o.	PROPN
gujaf-146	279	4	m.	m.	PROPN
gujaf-146	279	5	&	&	CCONJ
gujaf-146	279	6	olayewola	olayewola	PROPN
gujaf-146	279	7	,	,	PUNCT
gujaf-146	279	8	j.	j.	PROPN
gujaf-146	279	9	a.	a.	PROPN
gujaf-146	279	10	(	(	PUNCT
gujaf-146	279	11	2019	2019	NUM
gujaf-146	279	12	)	)	PUNCT
gujaf-146	279	13	.	.	PUNCT
gujaf-146	280	1	corporate	corporate	ADJ
gujaf-146	280	2	tax	tax	NOUN
gujaf-146	280	3	planning	planning	NOUN
gujaf-146	280	4	and	and	CCONJ
gujaf-146	280	5	financial	financial	ADJ
gujaf-146	280	6	performance	performance	NOUN
gujaf-146	280	7	in	in	ADP
gujaf-146	280	8	nigerian	nigerian	ADJ
gujaf-146	280	9	non‐financial	non‐financial	ADJ
gujaf-146	280	10	quoted	quote	VERB
gujaf-146	280	11	companies	company	NOUN
gujaf-146	280	12	.	.	PUNCT
gujaf-146	281	1	african	african	ADJ
gujaf-146	281	2	development	development	PROPN
gujaf-146	281	3	review	review	PROPN
gujaf-146	281	4	,	,	PUNCT
gujaf-146	281	5	31(2	31(2	NUM
gujaf-146	281	6	)	)	PUNCT
gujaf-146	281	7	,	,	PUNCT
gujaf-146	281	8	202–215	202–215	NUM
gujaf-146	281	9	.	.	PUNCT
gujaf-146	281	10	oyeyemi	oyeyemi	PROPN
gujaf-146	281	11	,	,	PUNCT
gujaf-146	281	12	o.	o.	PROPN
gujaf-146	281	13	g.	g.	PROPN
gujaf-146	281	14	&	&	CCONJ
gujaf-146	281	15	babatunde	babatunde	PROPN
gujaf-146	281	16	,	,	PUNCT
gujaf-146	281	17	o.	o.	NOUN
gujaf-146	281	18	a.	a.	NOUN
gujaf-146	281	19	(	(	PUNCT
gujaf-146	281	20	2016	2016	NUM
gujaf-146	281	21	)	)	PUNCT
gujaf-146	281	22	.	.	PUNCT
gujaf-146	282	1	tax	tax	NOUN
gujaf-146	282	2	planning	planning	NOUN
gujaf-146	282	3	and	and	CCONJ
gujaf-146	282	4	financial	financial	ADJ
gujaf-146	282	5	performance	performance	NOUN
gujaf-146	282	6	of	of	ADP
gujaf-146	282	7	nigerian	nigerian	ADJ
gujaf-146	282	8	manufacturing	manufacturing	NOUN
gujaf-146	282	9	companies	company	NOUN
gujaf-146	282	10	.	.	PUNCT
gujaf-146	283	1	international	international	ADJ
gujaf-146	283	2	journal	journal	NOUN
gujaf-146	283	3	of	of	ADP
gujaf-146	283	4	advanced	advanced	ADJ
gujaf-146	283	5	academic	academic	ADJ
gujaf-146	283	6	research	research	NOUN
gujaf-146	283	7	,	,	PUNCT
gujaf-146	283	8	social	social	PROPN
gujaf-146	283	9	&	&	CCONJ
gujaf-146	283	10	management	management	PROPN
gujaf-146	283	11	sciences	science	NOUN
gujaf-146	283	12	2(7	2(7	NUM
gujaf-146	283	13	)	)	PUNCT
gujaf-146	283	14	,	,	PUNCT
gujaf-146	283	15	64	64	NUM
gujaf-146	283	16	-	-	SYM
gujaf-146	283	17	80	80	NUM
gujaf-146	283	18	.	.	PUNCT
gujaf-146	284	1	razali	razali	VERB
gujaf-146	284	2	,	,	PUNCT
gujaf-146	284	3	m.	m.	PROPN
gujaf-146	284	4	w.	w.	PROPN
gujaf-146	284	5	m.	m.	PROPN
gujaf-146	284	6	,	,	PUNCT
gujaf-146	284	7	ghazali	ghazali	PROPN
gujaf-146	284	8	,	,	PUNCT
gujaf-146	284	9	s.	s.	PROPN
gujaf-146	284	10	s.	s.	PROPN
gujaf-146	284	11	,	,	PUNCT
gujaf-146	284	12	lunyai	lunyai	PROPN
gujaf-146	284	13	,	,	PUNCT
gujaf-146	284	14	j.	j.	PROPN
gujaf-146	284	15	&	&	CCONJ
gujaf-146	284	16	hwang	hwang	PROPN
gujaf-146	284	17	,	,	PUNCT
gujaf-146	284	18	j.	j.	PROPN
gujaf-146	284	19	y.	y.	PROPN
gujaf-146	284	20	t.	t.	PROPN
gujaf-146	284	21	(	(	PUNCT
gujaf-146	284	22	2018	2018	NUM
gujaf-146	284	23	)	)	PUNCT
gujaf-146	284	24	.	.	PUNCT
gujaf-146	285	1	tax	tax	NOUN
gujaf-146	285	2	planning	planning	NOUN
gujaf-146	285	3	and	and	CCONJ
gujaf-146	285	4	firm	firm	ADJ
gujaf-146	285	5	value	value	NOUN
gujaf-146	285	6	:	:	PUNCT
gujaf-146	285	7	evidence	evidence	NOUN
gujaf-146	285	8	from	from	ADP
gujaf-146	285	9	malaysia	malaysia	PROPN
gujaf-146	285	10	.	.	PUNCT
gujaf-146	286	1	international	international	ADJ
gujaf-146	286	2	journal	journal	PROPN
gujaf-146	286	3	of	of	ADP
gujaf-146	286	4	academic	academic	ADJ
gujaf-146	286	5	research	research	NOUN
gujaf-146	286	6	in	in	ADP
gujaf-146	286	7	business	business	NOUN
gujaf-146	286	8	and	and	CCONJ
gujaf-146	286	9	social	social	ADJ
gujaf-146	286	10	sciences	science	NOUN
gujaf-146	286	11	8(11	8(11	NUM
gujaf-146	286	12	)	)	PUNCT
gujaf-146	286	13	,	,	PUNCT
gujaf-146	286	14	210222	210222	NUM
gujaf-146	286	15	.	.	PUNCT
gujaf-146	287	1	thanjunpong	thanjunpong	PROPN
gujaf-146	287	2	,	,	PUNCT
gujaf-146	287	3	s.	s.	PROPN
gujaf-146	287	4	&	&	CCONJ
gujaf-146	287	5	awirothananon	awirothananon	PROPN
gujaf-146	287	6	,	,	PUNCT
gujaf-146	287	7	t.	t.	PROPN
gujaf-146	287	8	(	(	PUNCT
gujaf-146	287	9	2019	2019	NUM
gujaf-146	287	10	)	)	PUNCT
gujaf-146	287	11	.	.	PUNCT
gujaf-146	288	1	effect	effect	NOUN
gujaf-146	288	2	of	of	ADP
gujaf-146	288	3	tax	tax	NOUN
gujaf-146	288	4	planning	planning	NOUN
gujaf-146	288	5	on	on	ADP
gujaf-146	288	6	financial	financial	ADJ
gujaf-146	288	7	performance	performance	NOUN
gujaf-146	288	8	in	in	ADP
gujaf-146	288	9	the	the	DET
gujaf-146	288	10	stock	stock	NOUN
gujaf-146	288	11	exchange	exchange	NOUN
gujaf-146	288	12	of	of	ADP
gujaf-146	288	13	thailand	thailand	PROPN
gujaf-146	288	14	.	.	PUNCT
gujaf-146	289	1	international	international	ADJ
gujaf-146	289	2	journal	journal	PROPN
gujaf-146	289	3	of	of	ADP
gujaf-146	289	4	trade	trade	NOUN
gujaf-146	289	5	,	,	PUNCT
gujaf-146	289	6	economics	economic	NOUN
gujaf-146	289	7	and	and	CCONJ
gujaf-146	289	8	finance	finance	NOUN
gujaf-146	289	9	,	,	PUNCT
gujaf-146	289	10	10(1	10(1	NUM
gujaf-146	289	11	)	)	PUNCT
gujaf-146	289	12	,	,	PUNCT
gujaf-146	289	13	25	25	NUM
gujaf-146	289	14	-	-	SYM
gujaf-146	289	15	29	29	NUM
gujaf-146	289	16	.	.	PUNCT
gujaf-146	289	17	15	15	NUM
gujaf-146	289	18	zhang	zhang	PROPN
gujaf-146	289	19	,	,	PUNCT
gujaf-146	289	20	c.	c.	PROPN
gujaf-146	289	21	,	,	PUNCT
gujaf-146	289	22	cheong	cheong	PROPN
gujaf-146	289	23	,	,	PUNCT
gujaf-146	289	24	k.	k.	PROPN
gujaf-146	289	25	c.	c.	PROPN
gujaf-146	289	26	&	&	CCONJ
gujaf-146	289	27	rajah	rajah	PROPN
gujaf-146	289	28	,	,	PUNCT
gujaf-146	289	29	r.	r.	PROPN
gujaf-146	289	30	(	(	PUNCT
gujaf-146	289	31	2016	2016	NUM
gujaf-146	289	32	)	)	PUNCT
gujaf-146	289	33	.	.	PUNCT
gujaf-146	290	1	corporate	corporate	ADJ
gujaf-146	290	2	tax	tax	NOUN
gujaf-146	290	3	avoidance	avoidance	NOUN
gujaf-146	290	4	and	and	CCONJ
gujaf-146	290	5	performance	performance	NOUN
gujaf-146	290	6	:	:	PUNCT
gujaf-146	290	7	evidence	evidence	NOUN
gujaf-146	290	8	from	from	ADP
gujaf-146	290	9	china	china	PROPN
gujaf-146	290	10	’s	’s	PART
gujaf-146	290	11	listed	list	VERB
gujaf-146	290	12	companies	company	NOUN
gujaf-146	290	13	.	.	PUNCT
gujaf-146	291	1	institutions	institution	NOUN
gujaf-146	291	2	and	and	CCONJ
gujaf-146	291	3	economies	economy	NOUN
gujaf-146	291	4	,	,	PUNCT
gujaf-146	291	5	8	8	NUM
gujaf-146	291	6	(	(	PUNCT
gujaf-146	291	7	3	3	NUM
gujaf-146	291	8	)	)	PUNCT
gujaf-146	291	9	,	,	PUNCT
gujaf-146	291	10	61	61	NUM
gujaf-146	291	11	-	-	SYM
gujaf-146	291	12	83	83	NUM
gujaf-146	291	13	.	.	PUNCT