id	sid	tid	token	lemma	pos
gujaf-147	1	1	i	i	PRON
gujaf-147	1	2	gusau	gusau	PROPN
gujaf-147	1	3	journal	journal	NOUN
gujaf-147	1	4	of	of	ADP
gujaf-147	1	5	accounting	accounting	NOUN
gujaf-147	1	6	and	and	CCONJ
gujaf-147	1	7	finance	finance	NOUN
gujaf-147	1	8	(	(	PUNCT
gujaf-147	1	9	gujaf	gujaf	NOUN
gujaf-147	1	10	)	)	PUNCT
gujaf-147	1	11	vol	vol	NOUN
gujaf-147	1	12	.	.	NOUN
gujaf-147	1	13	3	3	NUM
gujaf-147	1	14	issue	issue	NOUN
gujaf-147	1	15	2	2	NUM
gujaf-147	1	16	,	,	PUNCT
gujaf-147	1	17	april	april	PROPN
gujaf-147	1	18	,	,	PUNCT
gujaf-147	1	19	2022	2022	NUM
gujaf-147	1	20	issn	issn	NOUN
gujaf-147	1	21	:	:	PUNCT
gujaf-147	1	22	2756	2756	NUM
gujaf-147	1	23	-	-	PUNCT
gujaf-147	1	24	665x	665x	NOUN
gujaf-147	1	25	a	a	DET
gujaf-147	1	26	publication	publication	NOUN
gujaf-147	1	27	of	of	ADP
gujaf-147	1	28	department	department	NOUN
gujaf-147	1	29	of	of	ADP
gujaf-147	1	30	accounting	accounting	NOUN
gujaf-147	1	31	and	and	CCONJ
gujaf-147	1	32	finance	finance	NOUN
gujaf-147	1	33	,	,	PUNCT
gujaf-147	1	34	faculty	faculty	NOUN
gujaf-147	1	35	of	of	ADP
gujaf-147	1	36	management	management	NOUN
gujaf-147	1	37	and	and	CCONJ
gujaf-147	1	38	social	social	ADJ
gujaf-147	1	39	sciences	science	NOUN
gujaf-147	1	40	,	,	PUNCT
gujaf-147	1	41	federal	federal	ADJ
gujaf-147	1	42	university	university	NOUN
gujaf-147	1	43	gusau	gusau	NOUN
gujaf-147	1	44	,	,	PUNCT
gujaf-147	1	45	zamfara	zamfara	PROPN
gujaf-147	1	46	state	state	PROPN
gujaf-147	1	47	-nigeria	-nigeria	PROPN
gujaf-147	1	48	1	1	NUM
gujaf-147	1	49	moderating	moderate	VERB
gujaf-147	1	50	influence	influence	NOUN
gujaf-147	1	51	of	of	ADP
gujaf-147	1	52	managerial	managerial	ADJ
gujaf-147	1	53	ownership	ownership	NOUN
gujaf-147	1	54	on	on	ADP
gujaf-147	1	55	debt	debt	NOUN
gujaf-147	1	56	financing	financing	NOUN
gujaf-147	1	57	and	and	CCONJ
gujaf-147	1	58	financial	financial	ADJ
gujaf-147	1	59	performance	performance	NOUN
gujaf-147	1	60	of	of	ADP
gujaf-147	1	61	manufacturing	manufacturing	NOUN
gujaf-147	1	62	firms	firm	NOUN
gujaf-147	1	63	quoted	quote	VERB
gujaf-147	1	64	on	on	ADP
gujaf-147	1	65	nigerian	nigerian	ADJ
gujaf-147	1	66	stock	stock	PROPN
gujaf-147	1	67	exchange	exchange	PROPN
gujaf-147	1	68	abdullahi	abdullahi	PROPN
gujaf-147	1	69	d.	d.	PROPN
gujaf-147	1	70	ibrahim	ibrahim	PROPN
gujaf-147	1	71	,	,	PUNCT
gujaf-147	1	72	phd	phd	PROPN
gujaf-147	1	73	department	department	PROPN
gujaf-147	1	74	of	of	ADP
gujaf-147	1	75	accountancy	accountancy	NOUN
gujaf-147	1	76	school	school	NOUN
gujaf-147	1	77	of	of	ADP
gujaf-147	1	78	business	business	NOUN
gujaf-147	1	79	studies	studies	PROPN
gujaf-147	1	80	federal	federal	PROPN
gujaf-147	1	81	polytechnic	polytechnic	ADJ
gujaf-147	1	82	nasarawa	nasarawa	NOUN
gujaf-147	1	83	.	.	PUNCT
gujaf-147	2	1	+2348033793282	+2348033793282	PROPN
gujaf-147	2	2	,	,	PUNCT
gujaf-147	2	3	adibrahimnas74@gmail.com	adibrahimnas74@gmail.com	PROPN
gujaf-147	2	4	ahmed	ahmed	PROPN
gujaf-147	2	5	hassan	hassan	PROPN
gujaf-147	2	6	ahmed	ahmed	PROPN
gujaf-147	2	7	department	department	PROPN
gujaf-147	2	8	of	of	ADP
gujaf-147	2	9	accountancy	accountancy	PROPN
gujaf-147	2	10	school	school	NOUN
gujaf-147	2	11	of	of	ADP
gujaf-147	2	12	business	business	NOUN
gujaf-147	2	13	studies	studies	PROPN
gujaf-147	2	14	federal	federal	PROPN
gujaf-147	2	15	polytechnic	polytechnic	ADJ
gujaf-147	2	16	nasarawa	nasarawa	NOUN
gujaf-147	2	17	.	.	PUNCT
gujaf-147	3	1	hassanrufai77.ah@gmail.com	hassanrufai77.ah@gmail.com	X
gujaf-147	3	2	ramalan	ramalan	VERB
gujaf-147	3	3	murtala	murtala	PROPN
gujaf-147	3	4	muhammed	muhammed	PROPN
gujaf-147	3	5	department	department	PROPN
gujaf-147	3	6	of	of	ADP
gujaf-147	3	7	accountancy	accountancy	NOUN
gujaf-147	3	8	school	school	NOUN
gujaf-147	3	9	of	of	ADP
gujaf-147	3	10	business	business	NOUN
gujaf-147	3	11	studies	studies	PROPN
gujaf-147	3	12	federal	federal	PROPN
gujaf-147	3	13	polytechnic	polytechnic	ADJ
gujaf-147	3	14	nasarawa	nasarawa	NOUN
gujaf-147	3	15	,	,	PUNCT
gujaf-147	3	16	+2348035866799	+2348035866799	CCONJ
gujaf-147	3	17	zainab	zainab	PROPN
gujaf-147	3	18	abdulsalami	abdulsalami	PROPN
gujaf-147	3	19	department	department	PROPN
gujaf-147	3	20	of	of	ADP
gujaf-147	3	21	accountancy	accountancy	NOUN
gujaf-147	3	22	school	school	NOUN
gujaf-147	3	23	of	of	ADP
gujaf-147	3	24	business	business	NOUN
gujaf-147	3	25	studies	studies	PROPN
gujaf-147	3	26	federal	federal	PROPN
gujaf-147	3	27	polytechnic	polytechnic	ADJ
gujaf-147	3	28	nasarawa	nasarawa	NOUN
gujaf-147	3	29	,	,	PUNCT
gujaf-147	3	30	+2348104002999	+2348104002999	PROPN
gujaf-147	3	31	,	,	PUNCT
gujaf-147	3	32	zainabj1970@gmail.com	zainabj1970@gmail.com	NUM
gujaf-147	4	1	aliyu	aliyu	PROPN
gujaf-147	4	2	ahmed	ahme	VERB
gujaf-147	4	3	tanko	tanko	PROPN
gujaf-147	4	4	department	department	PROPN
gujaf-147	4	5	of	of	ADP
gujaf-147	4	6	accountancy	accountancy	NOUN
gujaf-147	4	7	school	school	NOUN
gujaf-147	4	8	of	of	ADP
gujaf-147	4	9	business	business	NOUN
gujaf-147	4	10	studies	studies	PROPN
gujaf-147	4	11	federal	federal	PROPN
gujaf-147	4	12	polytechnic	polytechnic	ADJ
gujaf-147	4	13	nasarawa	nasarawa	NOUN
gujaf-147	4	14	.	.	PUNCT
gujaf-147	5	1	+2348038452005	+2348038452005	NUM
gujaf-147	5	2	abstract	abstract	ADJ
gujaf-147	5	3	the	the	DET
gujaf-147	5	4	study	study	NOUN
gujaf-147	5	5	considered	consider	VERB
gujaf-147	5	6	the	the	DET
gujaf-147	5	7	influence	influence	NOUN
gujaf-147	5	8	of	of	ADP
gujaf-147	5	9	managerial	managerial	ADJ
gujaf-147	5	10	ownership	ownership	NOUN
gujaf-147	5	11	and	and	CCONJ
gujaf-147	5	12	debt	debt	NOUN
gujaf-147	5	13	financing	financing	NOUN
gujaf-147	5	14	on	on	ADP
gujaf-147	5	15	financial	financial	ADJ
gujaf-147	5	16	performance	performance	NOUN
gujaf-147	5	17	of	of	ADP
gujaf-147	5	18	manufacturing	manufacturing	NOUN
gujaf-147	5	19	firms	firm	NOUN
gujaf-147	5	20	listed	list	VERB
gujaf-147	5	21	on	on	ADP
gujaf-147	5	22	the	the	DET
gujaf-147	5	23	nigerian	nigerian	ADJ
gujaf-147	5	24	stock	stock	NOUN
gujaf-147	5	25	exchange	exchange	PROPN
gujaf-147	5	26	.	.	PUNCT
gujaf-147	6	1	the	the	DET
gujaf-147	6	2	panel	panel	NOUN
gujaf-147	6	3	regression	regression	NOUN
gujaf-147	6	4	model	model	NOUN
gujaf-147	6	5	utilized	utilize	VERB
gujaf-147	6	6	secondary	secondary	ADJ
gujaf-147	6	7	data	datum	NOUN
gujaf-147	6	8	for	for	ADP
gujaf-147	6	9	a	a	DET
gujaf-147	6	10	period	period	NOUN
gujaf-147	6	11	of	of	ADP
gujaf-147	6	12	ten	ten	NUM
gujaf-147	6	13	(	(	PUNCT
gujaf-147	6	14	10	10	NUM
gujaf-147	6	15	)	)	PUNCT
gujaf-147	6	16	years	year	NOUN
gujaf-147	6	17	to	to	ADP
gujaf-147	6	18	2020	2020	NUM
gujaf-147	6	19	.	.	PUNCT
gujaf-147	7	1	the	the	DET
gujaf-147	7	2	study	study	NOUN
gujaf-147	7	3	sampled	sample	VERB
gujaf-147	7	4	twelve	twelve	NUM
gujaf-147	7	5	(	(	PUNCT
gujaf-147	7	6	12	12	NUM
gujaf-147	7	7	)	)	PUNCT
gujaf-147	7	8	listed	list	VERB
gujaf-147	7	9	manufacturing	manufacturing	NOUN
gujaf-147	7	10	firms	firm	NOUN
gujaf-147	7	11	in	in	ADP
gujaf-147	7	12	nigeria	nigeria	PROPN
gujaf-147	7	13	.	.	PUNCT
gujaf-147	8	1	findings	finding	NOUN
gujaf-147	8	2	revealed	reveal	VERB
gujaf-147	8	3	a	a	DET
gujaf-147	8	4	negative	negative	ADJ
gujaf-147	8	5	effect	effect	NOUN
gujaf-147	8	6	of	of	ADP
gujaf-147	8	7	total	total	ADJ
gujaf-147	8	8	debt	debt	NOUN
gujaf-147	8	9	on	on	ADP
gujaf-147	8	10	financial	financial	ADJ
gujaf-147	8	11	performance	performance	NOUN
gujaf-147	8	12	of	of	ADP
gujaf-147	8	13	selected	select	VERB
gujaf-147	8	14	quoted	quote	VERB
gujaf-147	8	15	manufacturing	manufacturing	NOUN
gujaf-147	8	16	firms	firm	NOUN
gujaf-147	8	17	in	in	ADP
gujaf-147	8	18	the	the	DET
gujaf-147	8	19	period	period	NOUN
gujaf-147	8	20	.	.	PUNCT
gujaf-147	9	1	the	the	DET
gujaf-147	9	2	managerial	managerial	ADJ
gujaf-147	9	3	ownership	ownership	NOUN
gujaf-147	9	4	also	also	ADV
gujaf-147	9	5	negatively	negatively	ADV
gujaf-147	9	6	influences	influence	VERB
gujaf-147	9	7	the	the	DET
gujaf-147	9	8	financial	financial	ADJ
gujaf-147	9	9	performance	performance	NOUN
gujaf-147	9	10	of	of	ADP
gujaf-147	9	11	the	the	DET
gujaf-147	9	12	sampled	sample	VERB
gujaf-147	9	13	companies	company	NOUN
gujaf-147	9	14	.	.	PUNCT
gujaf-147	10	1	the	the	DET
gujaf-147	10	2	results	result	NOUN
gujaf-147	10	3	clearly	clearly	ADV
gujaf-147	10	4	demonstrate	demonstrate	VERB
gujaf-147	10	5	that	that	SCONJ
gujaf-147	10	6	the	the	DET
gujaf-147	10	7	interaction	interaction	NOUN
gujaf-147	10	8	of	of	ADP
gujaf-147	10	9	debt	debt	NOUN
gujaf-147	10	10	financing	financing	NOUN
gujaf-147	10	11	and	and	CCONJ
gujaf-147	10	12	managerial	managerial	ADJ
gujaf-147	10	13	ownership	ownership	NOUN
gujaf-147	10	14	does	do	AUX
gujaf-147	10	15	not	not	PART
gujaf-147	10	16	significantly	significantly	ADV
gujaf-147	10	17	influence	influence	VERB
gujaf-147	10	18	the	the	DET
gujaf-147	10	19	financial	financial	ADJ
gujaf-147	10	20	performance	performance	NOUN
gujaf-147	10	21	of	of	ADP
gujaf-147	10	22	listed	list	VERB
gujaf-147	10	23	manufacturing	manufacturing	NOUN
gujaf-147	10	24	firms	firm	NOUN
gujaf-147	10	25	in	in	ADP
gujaf-147	10	26	nigeria	nigeria	PROPN
gujaf-147	10	27	implying	imply	VERB
gujaf-147	10	28	very	very	ADV
gujaf-147	10	29	weak	weak	ADJ
gujaf-147	10	30	mailto:adibrahimnas74@gmail.com	mailto:adibrahimnas74@gmail.com	NOUN
gujaf-147	10	31	mailto:hassanrufai77.ah@gmail.com	mailto:hassanrufai77.ah@gmail.com	NOUN
gujaf-147	10	32	mailto:zainabj1970@gmail.com	mailto:zainabj1970@gmail.com	PROPN
gujaf-147	10	33	2	2	NUM
gujaf-147	10	34	moderating	moderate	VERB
gujaf-147	10	35	effect	effect	NOUN
gujaf-147	10	36	.	.	PUNCT
gujaf-147	11	1	the	the	DET
gujaf-147	11	2	study	study	NOUN
gujaf-147	11	3	recommends	recommend	VERB
gujaf-147	11	4	that	that	SCONJ
gujaf-147	11	5	listed	list	VERB
gujaf-147	11	6	manufacturing	manufacturing	NOUN
gujaf-147	11	7	firms	firm	NOUN
gujaf-147	11	8	should	should	AUX
gujaf-147	11	9	consider	consider	VERB
gujaf-147	11	10	their	their	PRON
gujaf-147	11	11	retained	retain	VERB
gujaf-147	11	12	earnings	earning	NOUN
gujaf-147	11	13	to	to	PART
gujaf-147	11	14	finance	finance	VERB
gujaf-147	11	15	their	their	PRON
gujaf-147	11	16	operations	operation	NOUN
gujaf-147	11	17	instead	instead	ADV
gujaf-147	11	18	of	of	ADP
gujaf-147	11	19	relying	rely	VERB
gujaf-147	11	20	on	on	ADP
gujaf-147	11	21	debt	debt	NOUN
gujaf-147	11	22	finance	finance	NOUN
gujaf-147	11	23	,	,	PUNCT
gujaf-147	11	24	and	and	CCONJ
gujaf-147	11	25	directors	director	NOUN
gujaf-147	11	26	should	should	AUX
gujaf-147	11	27	only	only	ADV
gujaf-147	11	28	own	own	VERB
gujaf-147	11	29	minority	minority	NOUN
gujaf-147	11	30	shareholding	shareholding	NOUN
gujaf-147	11	31	right	right	ADV
gujaf-147	11	32	in	in	ADP
gujaf-147	11	33	their	their	PRON
gujaf-147	11	34	companies	company	NOUN
gujaf-147	11	35	as	as	SCONJ
gujaf-147	11	36	ownership	ownership	NOUN
gujaf-147	11	37	of	of	ADP
gujaf-147	11	38	major	major	ADJ
gujaf-147	11	39	shares	share	NOUN
gujaf-147	11	40	can	can	AUX
gujaf-147	11	41	not	not	PART
gujaf-147	11	42	influence	influence	VERB
gujaf-147	11	43	borrowing	borrowing	NOUN
gujaf-147	11	44	plans	plan	NOUN
gujaf-147	11	45	of	of	ADP
gujaf-147	11	46	the	the	DET
gujaf-147	11	47	business	business	NOUN
gujaf-147	11	48	.	.	PUNCT
gujaf-147	12	1	keywords	keyword	NOUN
gujaf-147	12	2	:	:	PUNCT
gujaf-147	12	3	managerial	managerial	ADJ
gujaf-147	12	4	ownership	ownership	NOUN
gujaf-147	12	5	,	,	PUNCT
gujaf-147	12	6	financing	financing	NOUN
gujaf-147	12	7	,	,	PUNCT
gujaf-147	12	8	performance	performance	NOUN
gujaf-147	12	9	,	,	PUNCT
gujaf-147	12	10	equity	equity	NOUN
gujaf-147	12	11	and	and	CCONJ
gujaf-147	12	12	moderating	moderating	NOUN
gujaf-147	12	13	influence	influence	NOUN
gujaf-147	12	14	1	1	NUM
gujaf-147	12	15	.	.	PUNCT
gujaf-147	12	16	introduction	introduction	NOUN
gujaf-147	12	17	finance	finance	NOUN
gujaf-147	12	18	decision	decision	NOUN
gujaf-147	12	19	as	as	ADP
gujaf-147	12	20	one	one	NUM
gujaf-147	12	21	of	of	ADP
gujaf-147	12	22	the	the	DET
gujaf-147	12	23	financial	financial	ADJ
gujaf-147	12	24	management	management	NOUN
gujaf-147	12	25	decisions	decision	NOUN
gujaf-147	12	26	can	can	AUX
gujaf-147	12	27	not	not	PART
gujaf-147	12	28	be	be	AUX
gujaf-147	12	29	ignored	ignore	VERB
gujaf-147	12	30	by	by	ADP
gujaf-147	12	31	corporate	corporate	ADJ
gujaf-147	12	32	entities	entity	NOUN
gujaf-147	12	33	,	,	PUNCT
gujaf-147	12	34	policy	policy	NOUN
gujaf-147	12	35	makers	maker	NOUN
gujaf-147	12	36	,	,	PUNCT
gujaf-147	12	37	financial	financial	ADJ
gujaf-147	12	38	analysts	analyst	NOUN
gujaf-147	12	39	and	and	CCONJ
gujaf-147	12	40	trade	trade	NOUN
gujaf-147	12	41	promoters	promoter	NOUN
gujaf-147	12	42	.	.	PUNCT
gujaf-147	13	1	it	it	PRON
gujaf-147	13	2	focuses	focus	VERB
gujaf-147	13	3	on	on	ADP
gujaf-147	13	4	available	available	ADJ
gujaf-147	13	5	options	option	NOUN
gujaf-147	13	6	of	of	ADP
gujaf-147	13	7	financing	financing	NOUN
gujaf-147	13	8	business	business	NOUN
gujaf-147	13	9	and	and	CCONJ
gujaf-147	13	10	investment	investment	NOUN
gujaf-147	13	11	opportunities	opportunity	NOUN
gujaf-147	13	12	,	,	PUNCT
gujaf-147	13	13	settlement	settlement	NOUN
gujaf-147	13	14	of	of	ADP
gujaf-147	13	15	day	day	NOUN
gujaf-147	13	16	to	to	ADP
gujaf-147	13	17	day	day	NOUN
gujaf-147	13	18	operating	operating	NOUN
gujaf-147	13	19	expenses	expense	NOUN
gujaf-147	13	20	and	and	CCONJ
gujaf-147	13	21	maintenance	maintenance	NOUN
gujaf-147	13	22	of	of	ADP
gujaf-147	13	23	cost	cost	NOUN
gujaf-147	13	24	of	of	ADP
gujaf-147	13	25	capital	capital	NOUN
gujaf-147	13	26	.	.	PUNCT
gujaf-147	14	1	more	more	ADV
gujaf-147	14	2	importantly	importantly	ADV
gujaf-147	14	3	,	,	PUNCT
gujaf-147	14	4	where	where	SCONJ
gujaf-147	14	5	a	a	DET
gujaf-147	14	6	business	business	NOUN
gujaf-147	14	7	raises	raise	VERB
gujaf-147	14	8	its	its	PRON
gujaf-147	14	9	finance	finance	NOUN
gujaf-147	14	10	shall	shall	AUX
gujaf-147	14	11	determine	determine	VERB
gujaf-147	14	12	how	how	SCONJ
gujaf-147	14	13	much	much	ADJ
gujaf-147	14	14	it	it	PRON
gujaf-147	14	15	will	will	AUX
gujaf-147	14	16	be	be	AUX
gujaf-147	14	17	ran	run	VERB
gujaf-147	14	18	profitably	profitably	ADV
gujaf-147	14	19	or	or	CCONJ
gujaf-147	14	20	not	not	PART
gujaf-147	14	21	.	.	PUNCT
gujaf-147	15	1	therefore	therefore	ADV
gujaf-147	15	2	,	,	PUNCT
gujaf-147	15	3	attention	attention	NOUN
gujaf-147	15	4	should	should	AUX
gujaf-147	15	5	ensure	ensure	VERB
gujaf-147	15	6	effective	effective	ADJ
gujaf-147	15	7	management	management	NOUN
gujaf-147	15	8	of	of	ADP
gujaf-147	15	9	borrowed	borrow	VERB
gujaf-147	15	10	funds	fund	NOUN
gujaf-147	15	11	.	.	PUNCT
gujaf-147	16	1	on	on	ADP
gujaf-147	16	2	the	the	DET
gujaf-147	16	3	other	other	ADJ
gujaf-147	16	4	hand	hand	NOUN
gujaf-147	16	5	,	,	PUNCT
gujaf-147	16	6	capital	capital	NOUN
gujaf-147	16	7	structure	structure	NOUN
gujaf-147	16	8	model	model	NOUN
gujaf-147	16	9	has	have	AUX
gujaf-147	16	10	already	already	ADV
gujaf-147	16	11	built	build	VERB
gujaf-147	16	12	up	up	ADP
gujaf-147	16	13	funds	fund	NOUN
gujaf-147	16	14	structures	structure	NOUN
gujaf-147	16	15	for	for	ADP
gujaf-147	16	16	a	a	DET
gujaf-147	16	17	going	go	VERB
gujaf-147	16	18	concern	concern	NOUN
gujaf-147	16	19	business	business	NOUN
gujaf-147	16	20	,	,	PUNCT
gujaf-147	16	21	such	such	ADJ
gujaf-147	16	22	as	as	ADP
gujaf-147	16	23	equity	equity	NOUN
gujaf-147	16	24	,	,	PUNCT
gujaf-147	16	25	preference	preference	NOUN
gujaf-147	16	26	share	share	NOUN
gujaf-147	16	27	and	and	CCONJ
gujaf-147	16	28	debt	debt	NOUN
gujaf-147	16	29	.	.	PUNCT
gujaf-147	17	1	aziz	aziz	PROPN
gujaf-147	17	2	(	(	PUNCT
gujaf-147	17	3	2019	2019	NUM
gujaf-147	17	4	)	)	PUNCT
gujaf-147	17	5	observed	observe	VERB
gujaf-147	17	6	that	that	SCONJ
gujaf-147	17	7	companies	company	NOUN
gujaf-147	17	8	should	should	AUX
gujaf-147	17	9	be	be	AUX
gujaf-147	17	10	able	able	ADJ
gujaf-147	17	11	to	to	PART
gujaf-147	17	12	strategize	strategize	VERB
gujaf-147	17	13	their	their	PRON
gujaf-147	17	14	activities	activity	NOUN
gujaf-147	17	15	with	with	ADP
gujaf-147	17	16	a	a	DET
gujaf-147	17	17	mix	mix	NOUN
gujaf-147	17	18	of	of	ADP
gujaf-147	17	19	equity	equity	NOUN
gujaf-147	17	20	and	and	CCONJ
gujaf-147	17	21	debt	debt	NOUN
gujaf-147	17	22	in	in	ADP
gujaf-147	17	23	order	order	NOUN
gujaf-147	17	24	to	to	PART
gujaf-147	17	25	increase	increase	VERB
gujaf-147	17	26	their	their	PRON
gujaf-147	17	27	market	market	NOUN
gujaf-147	17	28	value	value	NOUN
gujaf-147	17	29	.	.	PUNCT
gujaf-147	18	1	though	though	ADV
gujaf-147	18	2	,	,	PUNCT
gujaf-147	18	3	excessive	excessive	ADJ
gujaf-147	18	4	debt	debt	NOUN
gujaf-147	18	5	may	may	AUX
gujaf-147	18	6	overstretch	overstretch	VERB
gujaf-147	18	7	the	the	DET
gujaf-147	18	8	firm	firm	NOUN
gujaf-147	18	9	’s	’s	PART
gujaf-147	18	10	financial	financial	ADJ
gujaf-147	18	11	capacity	capacity	NOUN
gujaf-147	18	12	,	,	PUNCT
gujaf-147	18	13	excessive	excessive	ADJ
gujaf-147	18	14	equity	equity	NOUN
gujaf-147	18	15	weakens	weaken	VERB
gujaf-147	18	16	proprietorship	proprietorship	NOUN
gujaf-147	18	17	premium	premium	NOUN
gujaf-147	18	18	and	and	CCONJ
gujaf-147	18	19	opens	open	VERB
gujaf-147	18	20	the	the	DET
gujaf-147	18	21	company	company	NOUN
gujaf-147	18	22	to	to	ADP
gujaf-147	18	23	outside	outside	ADJ
gujaf-147	18	24	control	control	NOUN
gujaf-147	18	25	(	(	PUNCT
gujaf-147	18	26	owoloja	owoloja	ADJ
gujaf-147	18	27	,	,	PUNCT
gujaf-147	18	28	gbajumo	gbajumo	NOUN
gujaf-147	18	29	,	,	PUNCT
gujaf-147	18	30	umoru	umoru	NOUN
gujaf-147	18	31	,	,	PUNCT
gujaf-147	18	32	babatunde	babatunde	PROPN
gujaf-147	18	33	,	,	PUNCT
gujaf-147	18	34	&	&	CCONJ
gujaf-147	18	35	ilimezekhe	ilimezekhe	PROPN
gujaf-147	18	36	,	,	PUNCT
gujaf-147	18	37	2020	2020	NUM
gujaf-147	18	38	)	)	PUNCT
gujaf-147	18	39	.	.	PUNCT
gujaf-147	19	1	debt	debt	NOUN
gujaf-147	19	2	implies	imply	VERB
gujaf-147	19	3	borrowing	borrow	VERB
gujaf-147	19	4	,	,	PUNCT
gujaf-147	19	5	that	that	ADV
gujaf-147	19	6	is	is	ADV
gujaf-147	19	7	,	,	PUNCT
gujaf-147	19	8	any	any	DET
gujaf-147	19	9	fund	fund	NOUN
gujaf-147	19	10	that	that	PRON
gujaf-147	19	11	is	be	AUX
gujaf-147	19	12	subject	subject	ADJ
gujaf-147	19	13	to	to	ADP
gujaf-147	19	14	the	the	DET
gujaf-147	19	15	payment	payment	NOUN
gujaf-147	19	16	of	of	ADP
gujaf-147	19	17	fixed	fix	VERB
gujaf-147	19	18	return	return	NOUN
gujaf-147	19	19	,	,	PUNCT
gujaf-147	19	20	such	such	ADJ
gujaf-147	19	21	as	as	ADP
gujaf-147	19	22	long	long	ADJ
gujaf-147	19	23	term	term	NOUN
gujaf-147	19	24	loans	loan	NOUN
gujaf-147	19	25	,	,	PUNCT
gujaf-147	19	26	preference	preference	NOUN
gujaf-147	19	27	shares	share	NOUN
gujaf-147	19	28	and	and	CCONJ
gujaf-147	19	29	debentures	debenture	NOUN
gujaf-147	19	30	(	(	PUNCT
gujaf-147	19	31	alalade	alalade	PROPN
gujaf-147	19	32	et	et	PROPN
gujaf-147	19	33	al	al	PROPN
gujaf-147	19	34	.	.	PROPN
gujaf-147	19	35	,	,	PUNCT
gujaf-147	19	36	2015	2015	NUM
gujaf-147	19	37	)	)	PUNCT
gujaf-147	19	38	.	.	PUNCT
gujaf-147	20	1	however	however	ADV
gujaf-147	20	2	,	,	PUNCT
gujaf-147	20	3	debt	debt	NOUN
gujaf-147	20	4	capital	capital	NOUN
gujaf-147	20	5	with	with	ADP
gujaf-147	20	6	its	its	PRON
gujaf-147	20	7	associated	associated	ADJ
gujaf-147	20	8	risk	risk	NOUN
gujaf-147	20	9	and	and	CCONJ
gujaf-147	20	10	return	return	NOUN
gujaf-147	20	11	,	,	PUNCT
gujaf-147	20	12	involves	involve	VERB
gujaf-147	20	13	parting	part	VERB
gujaf-147	20	14	away	away	ADP
gujaf-147	20	15	funds	fund	NOUN
gujaf-147	20	16	from	from	ADP
gujaf-147	20	17	their	their	PRON
gujaf-147	20	18	owners	owner	NOUN
gujaf-147	20	19	.	.	PUNCT
gujaf-147	21	1	it	it	PRON
gujaf-147	21	2	is	be	AUX
gujaf-147	21	3	the	the	DET
gujaf-147	21	4	interest	interest	NOUN
gujaf-147	21	5	rate	rate	NOUN
gujaf-147	21	6	companies	company	NOUN
gujaf-147	21	7	,	,	PUNCT
gujaf-147	21	8	persons	person	NOUN
gujaf-147	21	9	,	,	PUNCT
gujaf-147	21	10	or	or	CCONJ
gujaf-147	21	11	group	group	NOUN
gujaf-147	21	12	of	of	ADP
gujaf-147	21	13	individuals	individual	NOUN
gujaf-147	21	14	pay	pay	VERB
gujaf-147	21	15	on	on	ADP
gujaf-147	21	16	debt	debt	NOUN
gujaf-147	21	17	collected	collect	VERB
gujaf-147	21	18	.	.	PUNCT
gujaf-147	22	1	it	it	PRON
gujaf-147	22	2	is	be	AUX
gujaf-147	22	3	supported	support	VERB
gujaf-147	22	4	by	by	ADP
gujaf-147	22	5	cost	cost	NOUN
gujaf-147	22	6	of	of	ADP
gujaf-147	22	7	debt	debt	NOUN
gujaf-147	22	8	capital	capital	NOUN
gujaf-147	22	9	,	,	PUNCT
gujaf-147	22	10	and	and	CCONJ
gujaf-147	22	11	from	from	ADP
gujaf-147	22	12	the	the	DET
gujaf-147	22	13	borrowers	borrower	NOUN
gujaf-147	22	14	’	’	PART
gujaf-147	22	15	point	point	NOUN
gujaf-147	22	16	of	of	ADP
gujaf-147	22	17	view	view	NOUN
gujaf-147	22	18	,	,	PUNCT
gujaf-147	22	19	onkware	onkware	PROPN
gujaf-147	22	20	,	,	PUNCT
gujaf-147	22	21	joshua	joshua	PROPN
gujaf-147	22	22	,	,	PUNCT
gujaf-147	22	23	and	and	CCONJ
gujaf-147	22	24	muya	muya	PROPN
gujaf-147	22	25	(	(	PUNCT
gujaf-147	22	26	2021	2021	NUM
gujaf-147	22	27	)	)	PUNCT
gujaf-147	22	28	see	see	VERB
gujaf-147	22	29	it	it	PRON
gujaf-147	22	30	as	as	ADP
gujaf-147	22	31	the	the	DET
gujaf-147	22	32	opportunity	opportunity	NOUN
gujaf-147	22	33	cost	cost	NOUN
gujaf-147	22	34	of	of	ADP
gujaf-147	22	35	making	make	VERB
gujaf-147	22	36	a	a	DET
gujaf-147	22	37	specific	specific	ADJ
gujaf-147	22	38	investment	investment	NOUN
gujaf-147	22	39	.	.	PUNCT
gujaf-147	23	1	this	this	DET
gujaf-147	23	2	cost	cost	NOUN
gujaf-147	23	3	has	have	VERB
gujaf-147	23	4	to	to	PART
gujaf-147	23	5	exist	exist	VERB
gujaf-147	23	6	in	in	ADP
gujaf-147	23	7	order	order	NOUN
gujaf-147	23	8	to	to	PART
gujaf-147	23	9	check	check	VERB
gujaf-147	23	10	financial	financial	ADJ
gujaf-147	23	11	managers	manager	NOUN
gujaf-147	23	12	’	’	PART
gujaf-147	23	13	excess	excess	ADJ
gujaf-147	23	14	and	and	CCONJ
gujaf-147	23	15	reckless	reckless	ADJ
gujaf-147	23	16	spending	spending	NOUN
gujaf-147	23	17	on	on	ADP
gujaf-147	23	18	unprofitable	unprofitable	ADJ
gujaf-147	23	19	and	and	CCONJ
gujaf-147	23	20	personal	personal	ADJ
gujaf-147	23	21	material	material	NOUN
gujaf-147	23	22	things	thing	NOUN
gujaf-147	23	23	.	.	PUNCT
gujaf-147	24	1	sunday	sunday	PROPN
gujaf-147	24	2	and	and	CCONJ
gujaf-147	24	3	onatuyeh	onatuyeh	PROPN
gujaf-147	24	4	(	(	PUNCT
gujaf-147	24	5	2019	2019	NUM
gujaf-147	24	6	)	)	PUNCT
gujaf-147	24	7	were	be	AUX
gujaf-147	24	8	of	of	ADP
gujaf-147	24	9	the	the	DET
gujaf-147	24	10	view	view	NOUN
gujaf-147	24	11	that	that	SCONJ
gujaf-147	24	12	proper	proper	ADJ
gujaf-147	24	13	review	review	NOUN
gujaf-147	24	14	of	of	ADP
gujaf-147	24	15	the	the	DET
gujaf-147	24	16	different	different	ADJ
gujaf-147	24	17	debt	debt	NOUN
gujaf-147	24	18	variants	variant	NOUN
gujaf-147	24	19	remains	remain	VERB
gujaf-147	24	20	necessary	necessary	ADJ
gujaf-147	24	21	.	.	PUNCT
gujaf-147	25	1	this	this	PRON
gujaf-147	25	2	would	would	AUX
gujaf-147	25	3	help	help	VERB
gujaf-147	25	4	to	to	PART
gujaf-147	25	5	identify	identify	VERB
gujaf-147	25	6	their	their	PRON
gujaf-147	25	7	individual	individual	ADJ
gujaf-147	25	8	effect	effect	NOUN
gujaf-147	25	9	on	on	ADP
gujaf-147	25	10	various	various	ADJ
gujaf-147	25	11	performance	performance	NOUN
gujaf-147	25	12	returns	return	NOUN
gujaf-147	25	13	.	.	PUNCT
gujaf-147	26	1	the	the	DET
gujaf-147	26	2	short	short	ADJ
gujaf-147	26	3	term	term	NOUN
gujaf-147	26	4	debts	debt	NOUN
gujaf-147	26	5	,	,	PUNCT
gujaf-147	26	6	long	long	ADJ
gujaf-147	26	7	term	term	NOUN
gujaf-147	26	8	debts	debt	NOUN
gujaf-147	26	9	and	and	CCONJ
gujaf-147	26	10	total	total	ADJ
gujaf-147	26	11	debts	debt	NOUN
gujaf-147	26	12	are	be	AUX
gujaf-147	26	13	usually	usually	ADV
gujaf-147	26	14	used	use	VERB
gujaf-147	26	15	as	as	ADP
gujaf-147	26	16	the	the	DET
gujaf-147	26	17	debt	debt	NOUN
gujaf-147	26	18	components	component	NOUN
gujaf-147	26	19	.	.	PUNCT
gujaf-147	27	1	orji	orji	PROPN
gujaf-147	27	2	,	,	PUNCT
gujaf-147	27	3	nwadiator	nwadiator	NOUN
gujaf-147	27	4	and	and	CCONJ
gujaf-147	27	5	agubata	agubata	ADJ
gujaf-147	27	6	(	(	PUNCT
gujaf-147	27	7	2021	2021	NUM
gujaf-147	27	8	)	)	PUNCT
gujaf-147	27	9	,	,	PUNCT
gujaf-147	27	10	oghenero	oghenero	NOUN
gujaf-147	27	11	and	and	CCONJ
gujaf-147	27	12	samuel	samuel	PROPN
gujaf-147	27	13	(	(	PUNCT
gujaf-147	27	14	2021	2021	NUM
gujaf-147	27	15	)	)	PUNCT
gujaf-147	27	16	,	,	PUNCT
gujaf-147	27	17	owoloja	owoloja	PROPN
gujaf-147	27	18	et	et	PROPN
gujaf-147	27	19	al	al	PROPN
gujaf-147	27	20	.	.	PROPN
gujaf-147	27	21	(	(	PUNCT
gujaf-147	27	22	2020	2020	NUM
gujaf-147	27	23	)	)	PUNCT
gujaf-147	27	24	,	,	PUNCT
gujaf-147	27	25	sunday	sunday	PROPN
gujaf-147	27	26	and	and	CCONJ
gujaf-147	27	27	onatuyeh	onatuyeh	PROPN
gujaf-147	27	28	(	(	PUNCT
gujaf-147	27	29	2019	2019	NUM
gujaf-147	27	30	)	)	PUNCT
gujaf-147	27	31	,	,	PUNCT
gujaf-147	27	32	usman	usman	PROPN
gujaf-147	27	33	,	,	PUNCT
gujaf-147	27	34	samaila	samaila	NOUN
gujaf-147	27	35	and	and	CCONJ
gujaf-147	27	36	dalhat	dalhat	PROPN
gujaf-147	27	37	(	(	PUNCT
gujaf-147	27	38	2018	2018	NUM
gujaf-147	27	39	)	)	PUNCT
gujaf-147	27	40	,	,	PUNCT
gujaf-147	27	41	kalu	kalu	PROPN
gujaf-147	27	42	and	and	CCONJ
gujaf-147	27	43	ken	ken	PROPN
gujaf-147	27	44	(	(	PUNCT
gujaf-147	27	45	2016	2016	NUM
gujaf-147	27	46	)	)	PUNCT
gujaf-147	27	47	and	and	CCONJ
gujaf-147	27	48	oyesola	oyesola	PROPN
gujaf-147	27	49	(	(	PUNCT
gujaf-147	27	50	2009	2009	NUM
gujaf-147	27	51	)	)	PUNCT
gujaf-147	27	52	used	use	VERB
gujaf-147	27	53	different	different	ADJ
gujaf-147	27	54	measures	measure	NOUN
gujaf-147	27	55	of	of	ADP
gujaf-147	27	56	debt	debt	NOUN
gujaf-147	27	57	finance	finance	NOUN
gujaf-147	27	58	to	to	PART
gujaf-147	27	59	locate	locate	VERB
gujaf-147	27	60	their	their	PRON
gujaf-147	27	61	individual	individual	ADJ
gujaf-147	27	62	and	and	CCONJ
gujaf-147	27	63	aggregate	aggregate	ADJ
gujaf-147	27	64	influence	influence	NOUN
gujaf-147	27	65	3	3	NUM
gujaf-147	27	66	on	on	ADP
gujaf-147	27	67	various	various	ADJ
gujaf-147	27	68	sets	set	NOUN
gujaf-147	27	69	of	of	ADP
gujaf-147	27	70	performance	performance	NOUN
gujaf-147	27	71	indices	index	NOUN
gujaf-147	27	72	.	.	PUNCT
gujaf-147	28	1	their	their	PRON
gujaf-147	28	2	findings	finding	NOUN
gujaf-147	28	3	have	have	AUX
gujaf-147	28	4	not	not	PART
gujaf-147	28	5	been	be	AUX
gujaf-147	28	6	uniform	uniform	ADJ
gujaf-147	28	7	due	due	ADP
gujaf-147	28	8	to	to	ADP
gujaf-147	28	9	a	a	DET
gujaf-147	28	10	large	large	ADJ
gujaf-147	28	11	number	number	NOUN
gujaf-147	28	12	of	of	ADP
gujaf-147	28	13	factors	factor	NOUN
gujaf-147	28	14	ranging	range	VERB
gujaf-147	28	15	from	from	ADP
gujaf-147	28	16	study	study	NOUN
gujaf-147	28	17	period	period	NOUN
gujaf-147	28	18	,	,	PUNCT
gujaf-147	28	19	difference	difference	NOUN
gujaf-147	28	20	in	in	ADP
gujaf-147	28	21	settings	setting	NOUN
gujaf-147	28	22	and	and	CCONJ
gujaf-147	28	23	methodological	methodological	ADJ
gujaf-147	28	24	approaches	approach	NOUN
gujaf-147	28	25	.	.	PUNCT
gujaf-147	29	1	however	however	ADV
gujaf-147	29	2	,	,	PUNCT
gujaf-147	29	3	none	none	NOUN
gujaf-147	29	4	of	of	ADP
gujaf-147	29	5	these	these	DET
gujaf-147	29	6	researches	research	NOUN
gujaf-147	29	7	seem	seem	VERB
gujaf-147	29	8	to	to	PART
gujaf-147	29	9	acknowledge	acknowledge	VERB
gujaf-147	29	10	the	the	DET
gujaf-147	29	11	possible	possible	ADJ
gujaf-147	29	12	influence	influence	NOUN
gujaf-147	29	13	of	of	ADP
gujaf-147	29	14	managerial	managerial	ADJ
gujaf-147	29	15	ownership	ownership	NOUN
gujaf-147	29	16	on	on	ADP
gujaf-147	29	17	the	the	DET
gujaf-147	29	18	relation	relation	NOUN
gujaf-147	29	19	between	between	ADP
gujaf-147	29	20	debt	debt	NOUN
gujaf-147	29	21	financing	financing	NOUN
gujaf-147	29	22	and	and	CCONJ
gujaf-147	29	23	firms	firm	NOUN
gujaf-147	29	24	’	’	PART
gujaf-147	29	25	performance	performance	NOUN
gujaf-147	29	26	.	.	PUNCT
gujaf-147	30	1	therefore	therefore	ADV
gujaf-147	30	2	,	,	PUNCT
gujaf-147	30	3	against	against	ADP
gujaf-147	30	4	this	this	DET
gujaf-147	30	5	background	background	NOUN
gujaf-147	30	6	,	,	PUNCT
gujaf-147	30	7	the	the	DET
gujaf-147	30	8	present	present	ADJ
gujaf-147	30	9	study	study	NOUN
gujaf-147	30	10	attempts	attempt	VERB
gujaf-147	30	11	to	to	PART
gujaf-147	30	12	close	close	VERB
gujaf-147	30	13	the	the	DET
gujaf-147	30	14	gap	gap	NOUN
gujaf-147	30	15	determine	determine	VERB
gujaf-147	30	16	whether	whether	SCONJ
gujaf-147	30	17	or	or	CCONJ
gujaf-147	30	18	not	not	PART
gujaf-147	30	19	managerial	managerial	ADJ
gujaf-147	30	20	ownership	ownership	NOUN
gujaf-147	30	21	moderates	moderate	NOUN
gujaf-147	30	22	the	the	DET
gujaf-147	30	23	relationship	relationship	NOUN
gujaf-147	30	24	between	between	ADP
gujaf-147	30	25	debt	debt	NOUN
gujaf-147	30	26	financing	financing	NOUN
gujaf-147	30	27	and	and	CCONJ
gujaf-147	30	28	financial	financial	ADJ
gujaf-147	30	29	performance	performance	NOUN
gujaf-147	30	30	of	of	ADP
gujaf-147	30	31	manufacturing	manufacturing	NOUN
gujaf-147	30	32	firms	firm	NOUN
gujaf-147	30	33	on	on	ADP
gujaf-147	30	34	the	the	DET
gujaf-147	30	35	nigerian	nigerian	ADJ
gujaf-147	30	36	stock	stock	NOUN
gujaf-147	30	37	exchange	exchange	PROPN
gujaf-147	30	38	.	.	PUNCT
gujaf-147	31	1	this	this	PRON
gujaf-147	31	2	is	be	AUX
gujaf-147	31	3	desirable	desirable	ADJ
gujaf-147	31	4	in	in	ADP
gujaf-147	31	5	view	view	NOUN
gujaf-147	31	6	of	of	ADP
gujaf-147	31	7	the	the	DET
gujaf-147	31	8	fact	fact	NOUN
gujaf-147	31	9	that	that	SCONJ
gujaf-147	31	10	managers	manager	NOUN
gujaf-147	31	11	have	have	AUX
gujaf-147	31	12	influencial	influencial	ADJ
gujaf-147	31	13	responsibility	responsibility	NOUN
gujaf-147	31	14	to	to	PART
gujaf-147	31	15	utilize	utilize	VERB
gujaf-147	31	16	both	both	DET
gujaf-147	31	17	human	human	ADJ
gujaf-147	31	18	and	and	CCONJ
gujaf-147	31	19	capital	capital	NOUN
gujaf-147	31	20	resources	resource	NOUN
gujaf-147	31	21	in	in	ADP
gujaf-147	31	22	their	their	PRON
gujaf-147	31	23	respective	respective	ADJ
gujaf-147	31	24	firms	firm	NOUN
gujaf-147	31	25	.	.	PUNCT
gujaf-147	32	1	the	the	DET
gujaf-147	32	2	following	follow	VERB
gujaf-147	32	3	null	null	ADJ
gujaf-147	32	4	hypotheses	hypothesis	NOUN
gujaf-147	32	5	are	be	AUX
gujaf-147	32	6	stated	state	VERB
gujaf-147	32	7	as	as	ADP
gujaf-147	32	8	below	below	ADV
gujaf-147	32	9	:	:	PUNCT
gujaf-147	33	1	ho1	ho1	NOUN
gujaf-147	33	2	:	:	PUNCT
gujaf-147	33	3	debt	debt	NOUN
gujaf-147	33	4	financing	financing	NOUN
gujaf-147	33	5	does	do	AUX
gujaf-147	33	6	not	not	PART
gujaf-147	33	7	significantly	significantly	ADV
gujaf-147	33	8	impact	impact	VERB
gujaf-147	33	9	on	on	ADP
gujaf-147	33	10	the	the	DET
gujaf-147	33	11	financial	financial	ADJ
gujaf-147	33	12	performance	performance	NOUN
gujaf-147	33	13	of	of	ADP
gujaf-147	33	14	manufacturing	manufacturing	NOUN
gujaf-147	33	15	firms	firm	NOUN
gujaf-147	33	16	quoted	quote	VERB
gujaf-147	33	17	on	on	ADP
gujaf-147	33	18	the	the	DET
gujaf-147	33	19	nigerian	nigerian	ADJ
gujaf-147	33	20	stock	stock	NOUN
gujaf-147	33	21	exchange	exchange	PROPN
gujaf-147	33	22	.	.	PUNCT
gujaf-147	34	1	ho2	ho2	NOUN
gujaf-147	34	2	:	:	PUNCT
gujaf-147	34	3	managerial	managerial	ADJ
gujaf-147	34	4	ownership	ownership	NOUN
gujaf-147	34	5	and	and	CCONJ
gujaf-147	34	6	debt	debt	NOUN
gujaf-147	34	7	financing	financing	NOUN
gujaf-147	34	8	do	do	AUX
gujaf-147	34	9	not	not	PART
gujaf-147	34	10	have	have	VERB
gujaf-147	34	11	significant	significant	ADJ
gujaf-147	34	12	moderating	moderating	NOUN
gujaf-147	34	13	influence	influence	NOUN
gujaf-147	34	14	on	on	ADP
gujaf-147	34	15	the	the	DET
gujaf-147	34	16	financial	financial	ADJ
gujaf-147	34	17	performance	performance	NOUN
gujaf-147	34	18	of	of	ADP
gujaf-147	34	19	manufacturing	manufacturing	NOUN
gujaf-147	34	20	firms	firm	NOUN
gujaf-147	34	21	quoted	quote	VERB
gujaf-147	34	22	on	on	ADP
gujaf-147	34	23	the	the	DET
gujaf-147	34	24	nigerian	nigerian	ADJ
gujaf-147	34	25	stock	stock	NOUN
gujaf-147	34	26	exchange	exchange	NOUN
gujaf-147	34	27	.	.	PUNCT
gujaf-147	35	1	2	2	X
gujaf-147	35	2	.	.	X
gujaf-147	35	3	literature	literature	NOUN
gujaf-147	35	4	review	review	PROPN
gujaf-147	35	5	and	and	CCONJ
gujaf-147	35	6	theoretical	theoretical	ADJ
gujaf-147	35	7	framework	framework	NOUN
gujaf-147	35	8	financial	financial	ADJ
gujaf-147	35	9	performance	performance	NOUN
gujaf-147	35	10	is	be	AUX
gujaf-147	35	11	the	the	DET
gujaf-147	35	12	capacity	capacity	NOUN
gujaf-147	35	13	to	to	PART
gujaf-147	35	14	work	work	VERB
gujaf-147	35	15	profitably	profitably	ADV
gujaf-147	35	16	,	,	PUNCT
gujaf-147	35	17	proficiently	proficiently	ADV
gujaf-147	35	18	and	and	CCONJ
gujaf-147	35	19	successfully	successfully	ADV
gujaf-147	35	20	and	and	CCONJ
gujaf-147	35	21	withstands	withstand	VERB
gujaf-147	35	22	ecological	ecological	ADJ
gujaf-147	35	23	dangers	danger	NOUN
gujaf-147	35	24	while	while	SCONJ
gujaf-147	35	25	exhibiting	exhibit	VERB
gujaf-147	35	26	the	the	DET
gujaf-147	35	27	current	current	ADJ
gujaf-147	35	28	chances	chance	NOUN
gujaf-147	35	29	and	and	CCONJ
gujaf-147	35	30	aptitude	aptitude	NOUN
gujaf-147	35	31	to	to	PART
gujaf-147	35	32	develop	develop	VERB
gujaf-147	35	33	(	(	PUNCT
gujaf-147	35	34	onkware	onkware	VERB
gujaf-147	35	35	et	et	PROPN
gujaf-147	35	36	al	al	PROPN
gujaf-147	35	37	,	,	PUNCT
gujaf-147	35	38	2021	2021	NUM
gujaf-147	35	39	)	)	PUNCT
gujaf-147	35	40	.	.	PUNCT
gujaf-147	36	1	they	they	PRON
gujaf-147	36	2	also	also	ADV
gujaf-147	36	3	declared	declare	VERB
gujaf-147	36	4	financial	financial	ADJ
gujaf-147	36	5	performance	performance	NOUN
gujaf-147	36	6	of	of	ADP
gujaf-147	36	7	a	a	DET
gujaf-147	36	8	firm	firm	NOUN
gujaf-147	36	9	as	as	ADP
gujaf-147	36	10	that	that	PRON
gujaf-147	36	11	which	which	PRON
gujaf-147	36	12	can	can	AUX
gujaf-147	36	13	be	be	AUX
gujaf-147	36	14	analyzed	analyze	VERB
gujaf-147	36	15	in	in	ADP
gujaf-147	36	16	terms	term	NOUN
gujaf-147	36	17	of	of	ADP
gujaf-147	36	18	profitability	profitability	NOUN
gujaf-147	36	19	,	,	PUNCT
gujaf-147	36	20	dividend	dividend	NOUN
gujaf-147	36	21	growth	growth	NOUN
gujaf-147	36	22	,	,	PUNCT
gujaf-147	36	23	sales	sale	NOUN
gujaf-147	36	24	turnover	turnover	NOUN
gujaf-147	36	25	,	,	PUNCT
gujaf-147	36	26	asset	asset	NOUN
gujaf-147	36	27	base	base	NOUN
gujaf-147	36	28	,	,	PUNCT
gujaf-147	36	29	capital	capital	NOUN
gujaf-147	36	30	employed	employ	VERB
gujaf-147	36	31	among	among	ADP
gujaf-147	36	32	others	other	NOUN
gujaf-147	36	33	.	.	PUNCT
gujaf-147	37	1	sunday	sunday	PROPN
gujaf-147	37	2	and	and	CCONJ
gujaf-147	37	3	onatuyeh	onatuyeh	PROPN
gujaf-147	37	4	(	(	PUNCT
gujaf-147	37	5	2019	2019	NUM
gujaf-147	37	6	)	)	PUNCT
gujaf-147	37	7	measured	measure	VERB
gujaf-147	37	8	financial	financial	ADJ
gujaf-147	37	9	performance	performance	NOUN
gujaf-147	37	10	with	with	ADP
gujaf-147	37	11	such	such	ADJ
gujaf-147	37	12	profitability	profitability	NOUN
gujaf-147	37	13	indicators	indicator	NOUN
gujaf-147	37	14	as	as	ADP
gujaf-147	37	15	earning	earn	VERB
gujaf-147	37	16	per	per	ADP
gujaf-147	37	17	share	share	NOUN
gujaf-147	37	18	,	,	PUNCT
gujaf-147	37	19	dividend	dividend	VERB
gujaf-147	37	20	per	per	ADP
gujaf-147	37	21	share	share	NOUN
gujaf-147	37	22	,	,	PUNCT
gujaf-147	37	23	return	return	VERB
gujaf-147	37	24	on	on	ADP
gujaf-147	37	25	assets	asset	NOUN
gujaf-147	37	26	,	,	PUNCT
gujaf-147	37	27	return	return	VERB
gujaf-147	37	28	on	on	ADP
gujaf-147	37	29	equity	equity	NOUN
gujaf-147	37	30	among	among	ADP
gujaf-147	37	31	others	other	NOUN
gujaf-147	37	32	.	.	PUNCT
gujaf-147	38	1	kalu	kalu	PROPN
gujaf-147	38	2	and	and	CCONJ
gujaf-147	38	3	ken	ken	PROPN
gujaf-147	38	4	(	(	PUNCT
gujaf-147	38	5	2016	2016	NUM
gujaf-147	38	6	)	)	PUNCT
gujaf-147	38	7	viewed	view	VERB
gujaf-147	38	8	financial	financial	ADJ
gujaf-147	38	9	performance	performance	NOUN
gujaf-147	38	10	as	as	ADP
gujaf-147	38	11	that	that	PRON
gujaf-147	38	12	which	which	PRON
gujaf-147	38	13	can	can	AUX
gujaf-147	38	14	be	be	AUX
gujaf-147	38	15	measured	measure	VERB
gujaf-147	38	16	based	base	VERB
gujaf-147	38	17	on	on	ADP
gujaf-147	38	18	variables	variable	NOUN
gujaf-147	38	19	that	that	PRON
gujaf-147	38	20	involve	involve	VERB
gujaf-147	38	21	productivity	productivity	NOUN
gujaf-147	38	22	,	,	PUNCT
gujaf-147	38	23	returns	return	NOUN
gujaf-147	38	24	,	,	PUNCT
gujaf-147	38	25	growth	growth	NOUN
gujaf-147	38	26	or	or	CCONJ
gujaf-147	38	27	even	even	ADV
gujaf-147	38	28	customers	customer	NOUN
gujaf-147	38	29	satisfaction	satisfaction	VERB
gujaf-147	38	30	.	.	PUNCT
gujaf-147	39	1	alalade	alalade	PROPN
gujaf-147	39	2	and	and	CCONJ
gujaf-147	39	3	victor	victor	PROPN
gujaf-147	39	4	(	(	PUNCT
gujaf-147	39	5	2015	2015	NUM
gujaf-147	39	6	)	)	PUNCT
gujaf-147	39	7	added	add	VERB
gujaf-147	39	8	that	that	SCONJ
gujaf-147	39	9	financial	financial	ADJ
gujaf-147	39	10	performance	performance	NOUN
gujaf-147	39	11	can	can	AUX
gujaf-147	39	12	be	be	AUX
gujaf-147	39	13	reflected	reflect	VERB
gujaf-147	39	14	in	in	ADP
gujaf-147	39	15	profit	profit	NOUN
gujaf-147	39	16	maximization	maximization	NOUN
gujaf-147	39	17	,	,	PUNCT
gujaf-147	39	18	maximization	maximization	NOUN
gujaf-147	39	19	of	of	ADP
gujaf-147	39	20	return	return	NOUN
gujaf-147	39	21	on	on	ADP
gujaf-147	39	22	assets	asset	NOUN
gujaf-147	39	23	and	and	CCONJ
gujaf-147	39	24	maximization	maximization	NOUN
gujaf-147	39	25	of	of	ADP
gujaf-147	39	26	shareholders	shareholder	NOUN
gujaf-147	39	27	’	'	PUNCT
gujaf-147	39	28	return	return	NOUN
gujaf-147	39	29	.	.	PUNCT
gujaf-147	40	1	debt	debt	NOUN
gujaf-147	40	2	finance	finance	NOUN
gujaf-147	40	3	has	have	AUX
gujaf-147	40	4	been	be	AUX
gujaf-147	40	5	the	the	DET
gujaf-147	40	6	use	use	NOUN
gujaf-147	40	7	of	of	ADP
gujaf-147	40	8	borrowed	borrow	VERB
gujaf-147	40	9	funds	fund	NOUN
gujaf-147	40	10	to	to	PART
gujaf-147	40	11	run	run	VERB
gujaf-147	40	12	an	an	DET
gujaf-147	40	13	operation	operation	NOUN
gujaf-147	40	14	of	of	ADP
gujaf-147	40	15	a	a	DET
gujaf-147	40	16	business	business	NOUN
gujaf-147	40	17	entity	entity	NOUN
gujaf-147	40	18	.	.	PUNCT
gujaf-147	41	1	it	it	PRON
gujaf-147	41	2	includes	include	VERB
gujaf-147	41	3	long	long	ADJ
gujaf-147	41	4	term	term	NOUN
gujaf-147	41	5	debt	debt	NOUN
gujaf-147	41	6	,	,	PUNCT
gujaf-147	41	7	short	short	ADJ
gujaf-147	41	8	term	term	NOUN
gujaf-147	41	9	debt	debt	NOUN
gujaf-147	41	10	and	and	CCONJ
gujaf-147	41	11	total	total	ADJ
gujaf-147	41	12	debt	debt	NOUN
gujaf-147	41	13	.	.	PUNCT
gujaf-147	42	1	the	the	DET
gujaf-147	42	2	long	long	ADJ
gujaf-147	42	3	term	term	NOUN
gujaf-147	42	4	debt	debt	NOUN
gujaf-147	42	5	represents	represent	VERB
gujaf-147	42	6	the	the	DET
gujaf-147	42	7	percentage	percentage	NOUN
gujaf-147	42	8	of	of	ADP
gujaf-147	42	9	funds	fund	NOUN
gujaf-147	42	10	borrowed	borrow	VERB
gujaf-147	42	11	to	to	PART
gujaf-147	42	12	finance	finance	VERB
gujaf-147	42	13	assets	asset	NOUN
gujaf-147	42	14	of	of	ADP
gujaf-147	42	15	the	the	DET
gujaf-147	42	16	firm	firm	NOUN
gujaf-147	42	17	and	and	CCONJ
gujaf-147	42	18	repayable	repayable	ADJ
gujaf-147	42	19	after	after	ADP
gujaf-147	42	20	more	more	ADJ
gujaf-147	42	21	than	than	ADP
gujaf-147	42	22	one	one	NUM
gujaf-147	42	23	year	year	NOUN
gujaf-147	42	24	.	.	PUNCT
gujaf-147	43	1	these	these	PRON
gujaf-147	43	2	include	include	VERB
gujaf-147	43	3	debentures	debenture	NOUN
gujaf-147	43	4	,	,	PUNCT
gujaf-147	43	5	bonds	bond	NOUN
gujaf-147	43	6	and	and	CCONJ
gujaf-147	43	7	long	long	ADJ
gujaf-147	43	8	term	term	NOUN
gujaf-147	43	9	loans	loan	NOUN
gujaf-147	43	10	issued	issue	VERB
gujaf-147	43	11	by	by	ADP
gujaf-147	43	12	commercial	commercial	ADJ
gujaf-147	43	13	banks	bank	NOUN
gujaf-147	43	14	(	(	PUNCT
gujaf-147	43	15	orji	orji	PROPN
gujaf-147	43	16	,	,	PUNCT
gujaf-147	43	17	nwadiator	nwadiator	NOUN
gujaf-147	43	18	&	&	CCONJ
gujaf-147	43	19	agubata	agubata	ADJ
gujaf-147	43	20	,	,	PUNCT
gujaf-147	43	21	2021	2021	NUM
gujaf-147	43	22	)	)	PUNCT
gujaf-147	43	23	.	.	PUNCT
gujaf-147	44	1	they	they	PRON
gujaf-147	44	2	all	all	PRON
gujaf-147	44	3	carry	carry	VERB
gujaf-147	44	4	different	different	ADJ
gujaf-147	44	5	interest	interest	NOUN
gujaf-147	44	6	rates	rate	NOUN
gujaf-147	44	7	with	with	ADP
gujaf-147	44	8	some	some	PRON
gujaf-147	44	9	higher	high	ADJ
gujaf-147	44	10	than	than	ADP
gujaf-147	44	11	the	the	DET
gujaf-147	44	12	others	other	NOUN
gujaf-147	44	13	.	.	PUNCT
gujaf-147	45	1	the	the	DET
gujaf-147	45	2	long	long	ADJ
gujaf-147	45	3	term	term	NOUN
gujaf-147	45	4	facilities	facility	NOUN
gujaf-147	45	5	are	be	AUX
gujaf-147	45	6	required	require	VERB
gujaf-147	45	7	for	for	ADP
gujaf-147	45	8	expansion	expansion	NOUN
gujaf-147	45	9	purposes	purpose	NOUN
gujaf-147	45	10	as	as	ADP
gujaf-147	45	11	the	the	DET
gujaf-147	45	12	expansion	expansion	NOUN
gujaf-147	45	13	processes	process	NOUN
gujaf-147	45	14	of	of	ADP
gujaf-147	45	15	firms	firm	NOUN
gujaf-147	45	16	4	4	NUM
gujaf-147	45	17	include	include	VERB
gujaf-147	45	18	acquisition	acquisition	NOUN
gujaf-147	45	19	of	of	ADP
gujaf-147	45	20	plant	plant	NOUN
gujaf-147	45	21	and	and	CCONJ
gujaf-147	45	22	machinery	machinery	NOUN
gujaf-147	45	23	for	for	ADP
gujaf-147	45	24	the	the	DET
gujaf-147	45	25	business	business	NOUN
gujaf-147	45	26	,	,	PUNCT
gujaf-147	45	27	land	land	NOUN
gujaf-147	45	28	and	and	CCONJ
gujaf-147	45	29	buildings	building	NOUN
gujaf-147	45	30	,	,	PUNCT
gujaf-147	45	31	information	information	NOUN
gujaf-147	45	32	and	and	CCONJ
gujaf-147	45	33	communication	communication	NOUN
gujaf-147	45	34	technology	technology	NOUN
gujaf-147	45	35	installations	installation	NOUN
gujaf-147	45	36	and	and	CCONJ
gujaf-147	45	37	upgrades	upgrade	NOUN
gujaf-147	45	38	.	.	PUNCT
gujaf-147	46	1	the	the	DET
gujaf-147	46	2	total	total	ADJ
gujaf-147	46	3	debts	debt	NOUN
gujaf-147	46	4	measure	measure	VERB
gujaf-147	46	5	the	the	DET
gujaf-147	46	6	total	total	ADJ
gujaf-147	46	7	amounts	amount	NOUN
gujaf-147	46	8	of	of	ADP
gujaf-147	46	9	assets	asset	NOUN
gujaf-147	46	10	financed	finance	VERB
gujaf-147	46	11	by	by	ADP
gujaf-147	46	12	creditors	creditor	NOUN
gujaf-147	46	13	taking	take	VERB
gujaf-147	46	14	into	into	ADP
gujaf-147	46	15	consideration	consideration	NOUN
gujaf-147	46	16	investors	investor	NOUN
gujaf-147	46	17	’	'	PUNCT
gujaf-147	46	18	funds	fund	NOUN
gujaf-147	46	19	.	.	PUNCT
gujaf-147	47	1	these	these	PRON
gujaf-147	47	2	tell	tell	VERB
gujaf-147	47	3	the	the	DET
gujaf-147	47	4	proportion	proportion	NOUN
gujaf-147	47	5	of	of	ADP
gujaf-147	47	6	corporate	corporate	ADJ
gujaf-147	47	7	assets	asset	NOUN
gujaf-147	47	8	that	that	PRON
gujaf-147	47	9	are	be	AUX
gujaf-147	47	10	financed	finance	VERB
gujaf-147	47	11	by	by	ADP
gujaf-147	47	12	long	long	ADJ
gujaf-147	47	13	term	term	NOUN
gujaf-147	47	14	and	and	CCONJ
gujaf-147	47	15	short	short	ADJ
gujaf-147	47	16	term	term	NOUN
gujaf-147	47	17	debt	debt	NOUN
gujaf-147	47	18	capital	capital	NOUN
gujaf-147	47	19	.	.	PUNCT
gujaf-147	48	1	the	the	DET
gujaf-147	48	2	total	total	ADJ
gujaf-147	48	3	debt	debt	NOUN
gujaf-147	48	4	capital	capital	NOUN
gujaf-147	48	5	ratio	ratio	NOUN
gujaf-147	48	6	could	could	AUX
gujaf-147	48	7	enable	enable	VERB
gujaf-147	48	8	creditors	creditor	NOUN
gujaf-147	48	9	and	and	CCONJ
gujaf-147	48	10	loan	loan	NOUN
gujaf-147	48	11	issuers	issuer	NOUN
gujaf-147	48	12	to	to	PART
gujaf-147	48	13	examine	examine	VERB
gujaf-147	48	14	the	the	DET
gujaf-147	48	15	difference	difference	NOUN
gujaf-147	48	16	between	between	ADP
gujaf-147	48	17	financing	financing	NOUN
gujaf-147	48	18	with	with	ADP
gujaf-147	48	19	equity	equity	NOUN
gujaf-147	48	20	capital	capital	NOUN
gujaf-147	48	21	and	and	CCONJ
gujaf-147	48	22	total	total	ADJ
gujaf-147	48	23	debts	debt	NOUN
gujaf-147	48	24	.	.	PUNCT
gujaf-147	49	1	in	in	ADP
gujaf-147	49	2	another	another	DET
gujaf-147	49	3	words	word	NOUN
gujaf-147	49	4	equally	equally	ADV
gujaf-147	49	5	expressing	express	VERB
gujaf-147	49	6	the	the	DET
gujaf-147	49	7	position	position	NOUN
gujaf-147	49	8	of	of	ADP
gujaf-147	49	9	alalade	alalade	NOUN
gujaf-147	49	10	and	and	CCONJ
gujaf-147	49	11	victor	victor	NOUN
gujaf-147	49	12	(	(	PUNCT
gujaf-147	49	13	2015	2015	NUM
gujaf-147	49	14	)	)	PUNCT
gujaf-147	49	15	,	,	PUNCT
gujaf-147	49	16	even	even	ADV
gujaf-147	49	17	though	though	SCONJ
gujaf-147	49	18	debt	debt	NOUN
gujaf-147	49	19	financing	financing	NOUN
gujaf-147	49	20	may	may	AUX
gujaf-147	49	21	be	be	AUX
gujaf-147	49	22	highly	highly	ADV
gujaf-147	49	23	disadvantageous	disadvantageous	ADJ
gujaf-147	49	24	to	to	ADP
gujaf-147	49	25	firm	firm	ADJ
gujaf-147	49	26	,	,	PUNCT
gujaf-147	49	27	if	if	SCONJ
gujaf-147	49	28	not	not	PART
gujaf-147	49	29	properly	properly	ADV
gujaf-147	49	30	motivated	motivate	VERB
gujaf-147	49	31	it	it	PRON
gujaf-147	49	32	equally	equally	ADV
gujaf-147	49	33	has	have	VERB
gujaf-147	49	34	the	the	DET
gujaf-147	49	35	advantage	advantage	NOUN
gujaf-147	49	36	of	of	ADP
gujaf-147	49	37	tax	tax	NOUN
gujaf-147	49	38	reduction	reduction	NOUN
gujaf-147	49	39	on	on	ADP
gujaf-147	49	40	the	the	DET
gujaf-147	49	41	firm	firm	NOUN
gujaf-147	49	42	which	which	PRON
gujaf-147	49	43	could	could	AUX
gujaf-147	49	44	make	make	VERB
gujaf-147	49	45	it	it	PRON
gujaf-147	49	46	important	important	ADJ
gujaf-147	49	47	for	for	ADP
gujaf-147	49	48	consideration	consideration	NOUN
gujaf-147	49	49	.	.	PUNCT
gujaf-147	50	1	the	the	DET
gujaf-147	50	2	short	short	ADJ
gujaf-147	50	3	term	term	NOUN
gujaf-147	50	4	debts	debt	NOUN
gujaf-147	50	5	are	be	AUX
gujaf-147	50	6	borrowed	borrow	VERB
gujaf-147	50	7	monies	monie	NOUN
gujaf-147	50	8	with	with	ADP
gujaf-147	50	9	repayable	repayable	ADJ
gujaf-147	50	10	period	period	NOUN
gujaf-147	50	11	up	up	ADP
gujaf-147	50	12	to	to	PART
gujaf-147	50	13	12	12	NUM
gujaf-147	50	14	months	month	NOUN
gujaf-147	50	15	,	,	PUNCT
gujaf-147	50	16	and	and	CCONJ
gujaf-147	50	17	are	be	AUX
gujaf-147	50	18	used	use	VERB
gujaf-147	50	19	to	to	PART
gujaf-147	50	20	fund	fund	VERB
gujaf-147	50	21	current	current	ADJ
gujaf-147	50	22	assets	asset	NOUN
gujaf-147	50	23	investment	investment	NOUN
gujaf-147	50	24	.	.	PUNCT
gujaf-147	51	1	they	they	PRON
gujaf-147	51	2	also	also	ADV
gujaf-147	51	3	showed	show	VERB
gujaf-147	51	4	that	that	SCONJ
gujaf-147	51	5	more	more	ADJ
gujaf-147	51	6	debts	debt	NOUN
gujaf-147	51	7	could	could	AUX
gujaf-147	51	8	increase	increase	VERB
gujaf-147	51	9	shareholders	shareholder	NOUN
gujaf-147	51	10	risk	risk	NOUN
gujaf-147	51	11	but	but	CCONJ
gujaf-147	51	12	when	when	SCONJ
gujaf-147	51	13	the	the	DET
gujaf-147	51	14	conditions	condition	NOUN
gujaf-147	51	15	are	be	AUX
gujaf-147	51	16	right	right	ADJ
gujaf-147	51	17	,	,	PUNCT
gujaf-147	51	18	it	it	PRON
gujaf-147	51	19	could	could	AUX
gujaf-147	51	20	increase	increase	VERB
gujaf-147	51	21	their	their	PRON
gujaf-147	51	22	returns	return	NOUN
gujaf-147	51	23	substantially	substantially	ADV
gujaf-147	51	24	,	,	PUNCT
gujaf-147	51	25	(	(	PUNCT
gujaf-147	51	26	orji	orji	NOUN
gujaf-147	51	27	et	et	PROPN
gujaf-147	51	28	al	al	PROPN
gujaf-147	51	29	.	.	PROPN
gujaf-147	51	30	2021	2021	NUM
gujaf-147	51	31	)	)	PUNCT
gujaf-147	51	32	.	.	PUNCT
gujaf-147	52	1	similarly	similarly	ADV
gujaf-147	52	2	,	,	PUNCT
gujaf-147	52	3	the	the	DET
gujaf-147	52	4	long	long	ADJ
gujaf-147	52	5	term	term	NOUN
gujaf-147	52	6	debt	debt	NOUN
gujaf-147	52	7	is	be	AUX
gujaf-147	52	8	the	the	DET
gujaf-147	52	9	percentage	percentage	NOUN
gujaf-147	52	10	of	of	ADP
gujaf-147	52	11	assets	asset	NOUN
gujaf-147	52	12	financed	finance	VERB
gujaf-147	52	13	with	with	ADP
gujaf-147	52	14	debt	debt	NOUN
gujaf-147	52	15	which	which	PRON
gujaf-147	52	16	is	be	AUX
gujaf-147	52	17	payable	payable	ADJ
gujaf-147	52	18	after	after	ADP
gujaf-147	52	19	more	more	ADJ
gujaf-147	52	20	than	than	ADP
gujaf-147	52	21	one	one	NUM
gujaf-147	52	22	year	year	NOUN
gujaf-147	52	23	.	.	PUNCT
gujaf-147	53	1	this	this	PRON
gujaf-147	53	2	includes	include	VERB
gujaf-147	53	3	debentures	debenture	NOUN
gujaf-147	53	4	,	,	PUNCT
gujaf-147	53	5	bonds	bond	NOUN
gujaf-147	53	6	and	and	CCONJ
gujaf-147	53	7	long	long	ADJ
gujaf-147	53	8	term	term	NOUN
gujaf-147	53	9	loans	loan	NOUN
gujaf-147	53	10	issued	issue	VERB
gujaf-147	53	11	by	by	ADP
gujaf-147	53	12	commercial	commercial	ADJ
gujaf-147	53	13	banks	bank	NOUN
gujaf-147	53	14	(	(	PUNCT
gujaf-147	53	15	orji	orji	PROPN
gujaf-147	53	16	,	,	PUNCT
gujaf-147	53	17	nwadiator	nwadiator	NOUN
gujaf-147	53	18	&	&	CCONJ
gujaf-147	53	19	agubata	agubata	PROPN
gujaf-147	53	20	(	(	PUNCT
gujaf-147	53	21	2021	2021	NUM
gujaf-147	53	22	)	)	PUNCT
gujaf-147	53	23	.	.	PUNCT
gujaf-147	54	1	the	the	DET
gujaf-147	54	2	managerial	managerial	ADJ
gujaf-147	54	3	ownership	ownership	NOUN
gujaf-147	54	4	is	be	AUX
gujaf-147	54	5	concerned	concern	VERB
gujaf-147	54	6	with	with	ADP
gujaf-147	54	7	the	the	DET
gujaf-147	54	8	percentage	percentage	NOUN
gujaf-147	54	9	of	of	ADP
gujaf-147	54	10	equity	equity	NOUN
gujaf-147	54	11	shares	share	NOUN
gujaf-147	54	12	owned	own	VERB
gujaf-147	54	13	by	by	ADP
gujaf-147	54	14	management	management	NOUN
gujaf-147	54	15	(	(	PUNCT
gujaf-147	54	16	ida	ida	PROPN
gujaf-147	54	17	,	,	PUNCT
gujaf-147	54	18	made	make	VERB
gujaf-147	54	19	&	&	CCONJ
gujaf-147	54	20	mintarti	mintarti	PROPN
gujaf-147	54	21	,	,	PUNCT
gujaf-147	54	22	2015	2015	NUM
gujaf-147	54	23	)	)	PUNCT
gujaf-147	54	24	.	.	PUNCT
gujaf-147	55	1	it	it	PRON
gujaf-147	55	2	includes	include	VERB
gujaf-147	55	3	the	the	DET
gujaf-147	55	4	shareholders	shareholder	NOUN
gujaf-147	55	5	who	who	PRON
gujaf-147	55	6	run	run	VERB
gujaf-147	55	7	the	the	DET
gujaf-147	55	8	affairs	affair	NOUN
gujaf-147	55	9	of	of	ADP
gujaf-147	55	10	the	the	DET
gujaf-147	55	11	company	company	NOUN
gujaf-147	55	12	.	.	PUNCT
gujaf-147	56	1	bodunde	bodunde	PROPN
gujaf-147	56	2	,	,	PUNCT
gujaf-147	56	3	clement	clement	NOUN
gujaf-147	56	4	and	and	CCONJ
gujaf-147	56	5	rosemary	rosemary	ADJ
gujaf-147	56	6	(	(	PUNCT
gujaf-147	56	7	2016	2016	NUM
gujaf-147	56	8	)	)	PUNCT
gujaf-147	56	9	argued	argue	VERB
gujaf-147	56	10	that	that	SCONJ
gujaf-147	56	11	the	the	DET
gujaf-147	56	12	need	need	NOUN
gujaf-147	56	13	to	to	PART
gujaf-147	56	14	mitigate	mitigate	VERB
gujaf-147	56	15	the	the	DET
gujaf-147	56	16	agency	agency	NOUN
gujaf-147	56	17	problem	problem	NOUN
gujaf-147	56	18	has	have	AUX
gujaf-147	56	19	brought	bring	VERB
gujaf-147	56	20	about	about	ADP
gujaf-147	56	21	the	the	DET
gujaf-147	56	22	managerial	managerial	ADJ
gujaf-147	56	23	ownership	ownership	NOUN
gujaf-147	56	24	with	with	ADP
gujaf-147	56	25	a	a	DET
gujaf-147	56	26	view	view	NOUN
gujaf-147	56	27	to	to	ADP
gujaf-147	56	28	improving	improve	VERB
gujaf-147	56	29	corporate	corporate	ADJ
gujaf-147	56	30	performance	performance	NOUN
gujaf-147	56	31	.	.	PUNCT
gujaf-147	57	1	even	even	ADV
gujaf-147	57	2	then	then	ADV
gujaf-147	57	3	delegation	delegation	NOUN
gujaf-147	57	4	of	of	ADP
gujaf-147	57	5	control	control	NOUN
gujaf-147	57	6	to	to	ADP
gujaf-147	57	7	professional	professional	ADJ
gujaf-147	57	8	managers	manager	NOUN
gujaf-147	57	9	by	by	ADP
gujaf-147	57	10	owners	owner	NOUN
gujaf-147	57	11	is	be	AUX
gujaf-147	57	12	not	not	PART
gujaf-147	57	13	compromised	compromise	VERB
gujaf-147	57	14	.	.	PUNCT
gujaf-147	58	1	consequently	consequently	ADV
gujaf-147	58	2	,	,	PUNCT
gujaf-147	58	3	jensen	jensen	PROPN
gujaf-147	58	4	and	and	CCONJ
gujaf-147	58	5	meckling	meckling	NOUN
gujaf-147	58	6	(	(	PUNCT
gujaf-147	58	7	1976	1976	NUM
gujaf-147	58	8	)	)	PUNCT
gujaf-147	58	9	as	as	SCONJ
gujaf-147	58	10	cited	cite	VERB
gujaf-147	58	11	by	by	ADP
gujaf-147	58	12	bodunde	bodunde	NOUN
gujaf-147	58	13	,	,	PUNCT
gujaf-147	58	14	et	et	PROPN
gujaf-147	58	15	al	al	PROPN
gujaf-147	58	16	.	.	PUNCT
gujaf-147	59	1	(	(	PUNCT
gujaf-147	59	2	2016	2016	NUM
gujaf-147	59	3	)	)	PUNCT
gujaf-147	59	4	,	,	PUNCT
gujaf-147	59	5	concluded	conclude	VERB
gujaf-147	59	6	that	that	SCONJ
gujaf-147	59	7	increasing	increase	VERB
gujaf-147	59	8	managerial	managerial	ADJ
gujaf-147	59	9	stake	stake	NOUN
gujaf-147	59	10	in	in	ADP
gujaf-147	59	11	the	the	DET
gujaf-147	59	12	equity	equity	NOUN
gujaf-147	59	13	holdings	holding	NOUN
gujaf-147	59	14	of	of	ADP
gujaf-147	59	15	firms	firm	NOUN
gujaf-147	59	16	would	would	AUX
gujaf-147	59	17	serve	serve	VERB
gujaf-147	59	18	as	as	ADP
gujaf-147	59	19	incentive	incentive	NOUN
gujaf-147	59	20	to	to	PART
gujaf-147	59	21	connect	connect	VERB
gujaf-147	59	22	the	the	DET
gujaf-147	59	23	interests	interest	NOUN
gujaf-147	59	24	of	of	ADP
gujaf-147	59	25	the	the	DET
gujaf-147	59	26	managers	manager	NOUN
gujaf-147	59	27	with	with	ADP
gujaf-147	59	28	those	those	PRON
gujaf-147	59	29	of	of	ADP
gujaf-147	59	30	the	the	DET
gujaf-147	59	31	shareholders	shareholder	NOUN
gujaf-147	59	32	.	.	PUNCT
gujaf-147	60	1	they	they	PRON
gujaf-147	60	2	also	also	ADV
gujaf-147	60	3	claimed	claim	VERB
gujaf-147	60	4	that	that	SCONJ
gujaf-147	60	5	managers	manager	NOUN
gujaf-147	60	6	might	might	AUX
gujaf-147	60	7	possess	possess	VERB
gujaf-147	60	8	superior	superior	ADJ
gujaf-147	60	9	information	information	NOUN
gujaf-147	60	10	about	about	ADP
gujaf-147	60	11	potentials	potential	NOUN
gujaf-147	60	12	of	of	ADP
gujaf-147	60	13	a	a	DET
gujaf-147	60	14	company	company	NOUN
gujaf-147	60	15	over	over	ADP
gujaf-147	60	16	and	and	CCONJ
gujaf-147	60	17	above	above	ADP
gujaf-147	60	18	those	those	PRON
gujaf-147	60	19	possessed	possess	VERB
gujaf-147	60	20	by	by	ADP
gujaf-147	60	21	the	the	DET
gujaf-147	60	22	shareholders	shareholder	NOUN
gujaf-147	60	23	.	.	PUNCT
gujaf-147	61	1	against	against	ADP
gujaf-147	61	2	this	this	DET
gujaf-147	61	3	backdrop	backdrop	NOUN
gujaf-147	61	4	,	,	PUNCT
gujaf-147	61	5	the	the	DET
gujaf-147	61	6	extent	extent	NOUN
gujaf-147	61	7	to	to	PART
gujaf-147	61	8	which	which	PRON
gujaf-147	61	9	managers	manager	NOUN
gujaf-147	61	10	will	will	AUX
gujaf-147	61	11	deplore	deplore	VERB
gujaf-147	61	12	their	their	PRON
gujaf-147	61	13	expertise	expertise	NOUN
gujaf-147	61	14	in	in	ADP
gujaf-147	61	15	getting	get	VERB
gujaf-147	61	16	the	the	DET
gujaf-147	61	17	company	company	NOUN
gujaf-147	61	18	to	to	PART
gujaf-147	61	19	maximize	maximize	VERB
gujaf-147	61	20	its	its	PRON
gujaf-147	61	21	potential	potential	NOUN
gujaf-147	61	22	and	and	CCONJ
gujaf-147	61	23	hence	hence	ADV
gujaf-147	61	24	firm	firm	ADJ
gujaf-147	61	25	value	value	NOUN
gujaf-147	61	26	will	will	AUX
gujaf-147	61	27	depend	depend	VERB
gujaf-147	61	28	on	on	ADP
gujaf-147	61	29	their	their	PRON
gujaf-147	61	30	ownership	ownership	NOUN
gujaf-147	61	31	stake	stake	NOUN
gujaf-147	61	32	in	in	ADP
gujaf-147	61	33	the	the	DET
gujaf-147	61	34	firm	firm	NOUN
gujaf-147	61	35	.	.	PUNCT
gujaf-147	62	1	oghenero	oghenero	NOUN
gujaf-147	62	2	and	and	CCONJ
gujaf-147	62	3	samuel	samuel	PROPN
gujaf-147	62	4	(	(	PUNCT
gujaf-147	62	5	2021	2021	NUM
gujaf-147	62	6	)	)	PUNCT
gujaf-147	62	7	examined	examine	VERB
gujaf-147	62	8	debt	debt	NOUN
gujaf-147	62	9	structure	structure	NOUN
gujaf-147	62	10	and	and	CCONJ
gujaf-147	62	11	performance	performance	NOUN
gujaf-147	62	12	of	of	ADP
gujaf-147	62	13	selected	select	VERB
gujaf-147	62	14	multinational	multinational	ADJ
gujaf-147	62	15	companies	company	NOUN
gujaf-147	62	16	in	in	ADP
gujaf-147	62	17	nigeria	nigeria	PROPN
gujaf-147	62	18	.	.	PUNCT
gujaf-147	63	1	from	from	ADP
gujaf-147	63	2	the	the	DET
gujaf-147	63	3	results	result	NOUN
gujaf-147	63	4	,	,	PUNCT
gujaf-147	63	5	total	total	ADJ
gujaf-147	63	6	debt	debt	NOUN
gujaf-147	63	7	ratio	ratio	NOUN
gujaf-147	63	8	had	have	VERB
gujaf-147	63	9	negative	negative	ADJ
gujaf-147	63	10	and	and	CCONJ
gujaf-147	63	11	significant	significant	ADJ
gujaf-147	63	12	impact	impact	NOUN
gujaf-147	63	13	on	on	ADP
gujaf-147	63	14	return	return	NOUN
gujaf-147	63	15	on	on	ADP
gujaf-147	63	16	capital	capital	NOUN
gujaf-147	63	17	employed	employ	VERB
gujaf-147	63	18	.	.	PUNCT
gujaf-147	64	1	also	also	ADV
gujaf-147	64	2	,	,	PUNCT
gujaf-147	64	3	other	other	ADJ
gujaf-147	64	4	debt	debt	NOUN
gujaf-147	64	5	components	component	NOUN
gujaf-147	64	6	of	of	ADP
gujaf-147	64	7	total	total	ADJ
gujaf-147	64	8	debt	debt	NOUN
gujaf-147	64	9	and	and	CCONJ
gujaf-147	64	10	short	short	ADJ
gujaf-147	64	11	term	term	NOUN
gujaf-147	64	12	debt	debt	NOUN
gujaf-147	64	13	ratios	ratio	NOUN
gujaf-147	64	14	had	have	VERB
gujaf-147	64	15	positive	positive	ADJ
gujaf-147	64	16	and	and	CCONJ
gujaf-147	64	17	statistically	statistically	ADV
gujaf-147	64	18	insignificant	insignificant	ADJ
gujaf-147	64	19	influence	influence	NOUN
gujaf-147	64	20	on	on	ADP
gujaf-147	64	21	return	return	NOUN
gujaf-147	64	22	on	on	ADP
gujaf-147	64	23	equity	equity	NOUN
gujaf-147	64	24	.	.	PUNCT
gujaf-147	65	1	however	however	ADV
gujaf-147	65	2	,	,	PUNCT
gujaf-147	65	3	long	long	ADJ
gujaf-147	65	4	term	term	NOUN
gujaf-147	65	5	debt	debt	NOUN
gujaf-147	65	6	to	to	ADP
gujaf-147	65	7	asset	asset	NOUN
gujaf-147	65	8	ratio	ratio	NOUN
gujaf-147	65	9	produced	produce	VERB
gujaf-147	65	10	5	5	NUM
gujaf-147	65	11	negative	negative	ADJ
gujaf-147	65	12	and	and	CCONJ
gujaf-147	65	13	statistically	statistically	ADV
gujaf-147	65	14	insignificant	insignificant	ADJ
gujaf-147	65	15	impact	impact	NOUN
gujaf-147	65	16	on	on	ADP
gujaf-147	65	17	return	return	NOUN
gujaf-147	65	18	on	on	ADP
gujaf-147	65	19	equity	equity	NOUN
gujaf-147	65	20	.	.	PUNCT
gujaf-147	66	1	the	the	DET
gujaf-147	66	2	results	result	NOUN
gujaf-147	66	3	of	of	ADP
gujaf-147	66	4	study	study	NOUN
gujaf-147	66	5	by	by	ADP
gujaf-147	66	6	orji	orji	PROPN
gujaf-147	66	7	et	et	PROPN
gujaf-147	66	8	al	al	PROPN
gujaf-147	66	9	(	(	PUNCT
gujaf-147	66	10	2021	2021	NUM
gujaf-147	66	11	)	)	PUNCT
gujaf-147	66	12	using	use	VERB
gujaf-147	66	13	ordinary	ordinary	ADJ
gujaf-147	66	14	least	least	ADJ
gujaf-147	66	15	square	square	ADJ
gujaf-147	66	16	regression	regression	NOUN
gujaf-147	66	17	technique	technique	NOUN
gujaf-147	66	18	reported	report	VERB
gujaf-147	66	19	significant	significant	ADJ
gujaf-147	66	20	and	and	CCONJ
gujaf-147	66	21	positive	positive	ADJ
gujaf-147	66	22	impact	impact	NOUN
gujaf-147	66	23	of	of	ADP
gujaf-147	66	24	debt	debt	NOUN
gujaf-147	66	25	financing	financing	NOUN
gujaf-147	66	26	on	on	ADP
gujaf-147	66	27	firms	firm	NOUN
gujaf-147	66	28	’	'	PUNCT
gujaf-147	66	29	performance	performance	NOUN
gujaf-147	66	30	in	in	ADP
gujaf-147	66	31	nigeria	nigeria	PROPN
gujaf-147	66	32	.	.	PUNCT
gujaf-147	67	1	the	the	DET
gujaf-147	67	2	study	study	NOUN
gujaf-147	67	3	recommended	recommend	VERB
gujaf-147	67	4	debt	debt	NOUN
gujaf-147	67	5	finance	finance	NOUN
gujaf-147	67	6	to	to	ADP
gujaf-147	67	7	equity	equity	NOUN
gujaf-147	67	8	finance	finance	NOUN
gujaf-147	67	9	to	to	PART
gujaf-147	67	10	improve	improve	VERB
gujaf-147	67	11	performance	performance	NOUN
gujaf-147	67	12	.	.	PUNCT
gujaf-147	68	1	these	these	DET
gujaf-147	68	2	studies	study	NOUN
gujaf-147	68	3	ignored	ignore	VERB
gujaf-147	68	4	the	the	DET
gujaf-147	68	5	role	role	NOUN
gujaf-147	68	6	of	of	ADP
gujaf-147	68	7	managerial	managerial	ADJ
gujaf-147	68	8	ownership	ownership	NOUN
gujaf-147	68	9	in	in	ADP
gujaf-147	68	10	debt	debt	NOUN
gujaf-147	68	11	financing	financing	NOUN
gujaf-147	68	12	.	.	PUNCT
gujaf-147	69	1	mamaro	mamaro	NOUN
gujaf-147	69	2	and	and	CCONJ
gujaf-147	69	3	tsholofelo	tsholofelo	ADJ
gujaf-147	69	4	(	(	PUNCT
gujaf-147	69	5	2020	2020	NUM
gujaf-147	69	6	)	)	PUNCT
gujaf-147	69	7	’s	’s	PART
gujaf-147	69	8	study	study	NOUN
gujaf-147	69	9	found	find	VERB
gujaf-147	69	10	that	that	SCONJ
gujaf-147	69	11	long	long	ADJ
gujaf-147	69	12	term	term	NOUN
gujaf-147	69	13	debt	debt	NOUN
gujaf-147	69	14	to	to	ADP
gujaf-147	69	15	asset	asset	NOUN
gujaf-147	69	16	ratio	ratio	NOUN
gujaf-147	69	17	negatively	negatively	ADV
gujaf-147	69	18	influenced	influence	VERB
gujaf-147	69	19	financial	financial	ADJ
gujaf-147	69	20	performance	performance	NOUN
gujaf-147	69	21	of	of	ADP
gujaf-147	69	22	retail	retail	ADJ
gujaf-147	69	23	businesses	business	NOUN
gujaf-147	69	24	.	.	PUNCT
gujaf-147	70	1	their	their	PRON
gujaf-147	70	2	findings	finding	NOUN
gujaf-147	70	3	are	be	AUX
gujaf-147	70	4	consistent	consistent	ADJ
gujaf-147	70	5	with	with	ADP
gujaf-147	70	6	the	the	DET
gujaf-147	70	7	trade	trade	NOUN
gujaf-147	70	8	off	off	ADP
gujaf-147	70	9	theory	theory	NOUN
gujaf-147	70	10	.	.	PUNCT
gujaf-147	71	1	therefore	therefore	ADV
gujaf-147	71	2	,	,	PUNCT
gujaf-147	71	3	it	it	PRON
gujaf-147	71	4	was	be	AUX
gujaf-147	71	5	concluded	conclude	VERB
gujaf-147	71	6	that	that	SCONJ
gujaf-147	71	7	the	the	DET
gujaf-147	71	8	possible	possible	ADJ
gujaf-147	71	9	reason	reason	NOUN
gujaf-147	71	10	could	could	AUX
gujaf-147	71	11	be	be	AUX
gujaf-147	71	12	that	that	SCONJ
gujaf-147	71	13	most	most	ADV
gujaf-147	71	14	established	establish	VERB
gujaf-147	71	15	retail	retail	ADJ
gujaf-147	71	16	firms	firm	NOUN
gujaf-147	71	17	prefer	prefer	VERB
gujaf-147	71	18	internal	internal	ADJ
gujaf-147	71	19	finance	finance	NOUN
gujaf-147	71	20	sources	source	NOUN
gujaf-147	71	21	to	to	ADP
gujaf-147	71	22	debts	debt	NOUN
gujaf-147	71	23	.	.	PUNCT
gujaf-147	72	1	also	also	ADV
gujaf-147	72	2	,	,	PUNCT
gujaf-147	72	3	aziz	aziz	PROPN
gujaf-147	72	4	(	(	PUNCT
gujaf-147	72	5	2019	2019	NUM
gujaf-147	72	6	)	)	PUNCT
gujaf-147	72	7	revealed	reveal	VERB
gujaf-147	72	8	negative	negative	ADJ
gujaf-147	72	9	effect	effect	NOUN
gujaf-147	72	10	of	of	ADP
gujaf-147	72	11	debt	debt	NOUN
gujaf-147	72	12	finance	finance	NOUN
gujaf-147	72	13	on	on	ADP
gujaf-147	72	14	performance	performance	NOUN
gujaf-147	72	15	of	of	ADP
gujaf-147	72	16	the	the	DET
gujaf-147	72	17	selected	select	VERB
gujaf-147	72	18	firms	firm	NOUN
gujaf-147	72	19	.	.	PUNCT
gujaf-147	73	1	therefore	therefore	ADV
gujaf-147	73	2	,	,	PUNCT
gujaf-147	73	3	his	his	PRON
gujaf-147	73	4	study	study	NOUN
gujaf-147	73	5	recommended	recommend	VERB
gujaf-147	73	6	that	that	SCONJ
gujaf-147	73	7	the	the	DET
gujaf-147	73	8	companies	company	NOUN
gujaf-147	73	9	in	in	ADP
gujaf-147	73	10	pakistan	pakistan	PROPN
gujaf-147	73	11	should	should	AUX
gujaf-147	73	12	use	use	VERB
gujaf-147	73	13	less	less	ADJ
gujaf-147	73	14	level	level	NOUN
gujaf-147	73	15	of	of	ADP
gujaf-147	73	16	debt	debt	NOUN
gujaf-147	73	17	because	because	SCONJ
gujaf-147	73	18	it	it	PRON
gujaf-147	73	19	decreases	decrease	VERB
gujaf-147	73	20	the	the	DET
gujaf-147	73	21	performance	performance	NOUN
gujaf-147	73	22	of	of	ADP
gujaf-147	73	23	companies	company	NOUN
gujaf-147	73	24	in	in	ADP
gujaf-147	73	25	pakistan	pakistan	PROPN
gujaf-147	73	26	.	.	PUNCT
gujaf-147	74	1	though	though	SCONJ
gujaf-147	74	2	managerial	managerial	ADJ
gujaf-147	74	3	ownership	ownership	NOUN
gujaf-147	74	4	influence	influence	NOUN
gujaf-147	74	5	was	be	AUX
gujaf-147	74	6	considered	consider	VERB
gujaf-147	74	7	,	,	PUNCT
gujaf-147	74	8	the	the	DET
gujaf-147	74	9	finding	finding	NOUN
gujaf-147	74	10	remains	remain	VERB
gujaf-147	74	11	limited	limited	ADJ
gujaf-147	74	12	to	to	ADP
gujaf-147	74	13	the	the	DET
gujaf-147	74	14	sampled	sample	VERB
gujaf-147	74	15	pakistan	pakistan	ADJ
gujaf-147	74	16	corporate	corporate	ADJ
gujaf-147	74	17	firms	firm	NOUN
gujaf-147	74	18	.	.	PUNCT
gujaf-147	75	1	sunday	sunday	PROPN
gujaf-147	75	2	and	and	CCONJ
gujaf-147	75	3	onatuyeh	onatuyeh	PROPN
gujaf-147	75	4	(	(	PUNCT
gujaf-147	75	5	2019	2019	NUM
gujaf-147	75	6	)	)	PUNCT
gujaf-147	75	7	examined	examine	VERB
gujaf-147	75	8	the	the	DET
gujaf-147	75	9	effect	effect	NOUN
gujaf-147	75	10	of	of	ADP
gujaf-147	75	11	debt	debt	NOUN
gujaf-147	75	12	financing	financing	NOUN
gujaf-147	75	13	on	on	ADP
gujaf-147	75	14	the	the	DET
gujaf-147	75	15	performance	performance	NOUN
gujaf-147	75	16	of	of	ADP
gujaf-147	75	17	listed	list	VERB
gujaf-147	75	18	consumer	consumer	NOUN
gujaf-147	75	19	goods	good	NOUN
gujaf-147	75	20	firms	firm	NOUN
gujaf-147	75	21	in	in	ADP
gujaf-147	75	22	nigeria	nigeria	PROPN
gujaf-147	75	23	.	.	PUNCT
gujaf-147	76	1	the	the	DET
gujaf-147	76	2	results	result	NOUN
gujaf-147	76	3	revealed	reveal	VERB
gujaf-147	76	4	debt	debt	NOUN
gujaf-147	76	5	ratios	ratio	NOUN
gujaf-147	76	6	to	to	PART
gujaf-147	76	7	have	have	VERB
gujaf-147	76	8	positively	positively	ADV
gujaf-147	76	9	significant	significant	ADJ
gujaf-147	76	10	impact	impact	NOUN
gujaf-147	76	11	on	on	ADP
gujaf-147	76	12	performance	performance	NOUN
gujaf-147	76	13	of	of	ADP
gujaf-147	76	14	consumer	consumer	NOUN
gujaf-147	76	15	goods	good	NOUN
gujaf-147	76	16	firms	firm	NOUN
gujaf-147	76	17	quoted	quote	VERB
gujaf-147	76	18	on	on	ADP
gujaf-147	76	19	the	the	DET
gujaf-147	76	20	nigerian	nigerian	ADJ
gujaf-147	76	21	stock	stock	NOUN
gujaf-147	76	22	exchange	exchange	PROPN
gujaf-147	76	23	.	.	PUNCT
gujaf-147	77	1	oyesola	oyesola	PROPN
gujaf-147	77	2	(	(	PUNCT
gujaf-147	77	3	2009	2009	NUM
gujaf-147	77	4	)	)	PUNCT
gujaf-147	77	5	showed	show	VERB
gujaf-147	77	6	that	that	SCONJ
gujaf-147	77	7	debt	debt	NOUN
gujaf-147	77	8	finance	finance	NOUN
gujaf-147	77	9	significantly	significantly	ADV
gujaf-147	77	10	influenced	influence	VERB
gujaf-147	77	11	the	the	DET
gujaf-147	77	12	performance	performance	NOUN
gujaf-147	77	13	of	of	ADP
gujaf-147	77	14	nigerian	nigerian	ADJ
gujaf-147	77	15	listed	list	VERB
gujaf-147	77	16	firms	firm	NOUN
gujaf-147	77	17	.	.	PUNCT
gujaf-147	78	1	from	from	ADP
gujaf-147	78	2	the	the	DET
gujaf-147	78	3	results	result	NOUN
gujaf-147	78	4	it	it	PRON
gujaf-147	78	5	was	be	AUX
gujaf-147	78	6	obvious	obvious	ADJ
gujaf-147	78	7	that	that	SCONJ
gujaf-147	78	8	firms	firm	NOUN
gujaf-147	78	9	in	in	ADP
gujaf-147	78	10	nigeria	nigeria	PROPN
gujaf-147	78	11	largely	largely	ADV
gujaf-147	78	12	used	use	VERB
gujaf-147	78	13	short	short	ADJ
gujaf-147	78	14	term	term	NOUN
gujaf-147	78	15	debt	debt	NOUN
gujaf-147	78	16	finance	finance	NOUN
gujaf-147	78	17	.	.	PUNCT
gujaf-147	79	1	jensen	jensen	PROPN
gujaf-147	79	2	and	and	CCONJ
gujaf-147	79	3	meckling	meckling	NOUN
gujaf-147	79	4	(	(	PUNCT
gujaf-147	79	5	1976	1976	NUM
gujaf-147	79	6	)	)	PUNCT
gujaf-147	79	7	showed	show	VERB
gujaf-147	79	8	that	that	SCONJ
gujaf-147	79	9	in	in	ADP
gujaf-147	79	10	an	an	DET
gujaf-147	79	11	agency	agency	NOUN
gujaf-147	79	12	theory	theory	NOUN
gujaf-147	79	13	,	,	PUNCT
gujaf-147	79	14	debt	debt	NOUN
gujaf-147	79	15	is	be	AUX
gujaf-147	79	16	used	use	VERB
gujaf-147	79	17	where	where	SCONJ
gujaf-147	79	18	the	the	DET
gujaf-147	79	19	ability	ability	NOUN
gujaf-147	79	20	to	to	PART
gujaf-147	79	21	exploit	exploit	VERB
gujaf-147	79	22	profitable	profitable	ADJ
gujaf-147	79	23	investment	investment	NOUN
gujaf-147	79	24	opportunities	opportunity	NOUN
gujaf-147	79	25	can	can	AUX
gujaf-147	79	26	not	not	PART
gujaf-147	79	27	be	be	AUX
gujaf-147	79	28	met	meet	VERB
gujaf-147	79	29	from	from	ADP
gujaf-147	79	30	the	the	DET
gujaf-147	79	31	resources	resource	NOUN
gujaf-147	79	32	of	of	ADP
gujaf-147	79	33	the	the	DET
gujaf-147	79	34	shareholders	shareholder	NOUN
gujaf-147	79	35	.	.	PUNCT
gujaf-147	80	1	therefore	therefore	ADV
gujaf-147	80	2	,	,	PUNCT
gujaf-147	80	3	in	in	ADP
gujaf-147	80	4	order	order	NOUN
gujaf-147	80	5	to	to	PART
gujaf-147	80	6	implement	implement	VERB
gujaf-147	80	7	business	business	NOUN
gujaf-147	80	8	expansion	expansion	NOUN
gujaf-147	80	9	programmes	programme	NOUN
gujaf-147	80	10	,	,	PUNCT
gujaf-147	80	11	debts	debt	NOUN
gujaf-147	80	12	are	be	AUX
gujaf-147	80	13	taken	take	VERB
gujaf-147	80	14	with	with	ADP
gujaf-147	80	15	agency	agency	NOUN
gujaf-147	80	16	costs	cost	NOUN
gujaf-147	80	17	.	.	PUNCT
gujaf-147	81	1	the	the	DET
gujaf-147	81	2	debts	debt	NOUN
gujaf-147	81	3	should	should	AUX
gujaf-147	81	4	go	go	VERB
gujaf-147	81	5	a	a	DET
gujaf-147	81	6	long	long	ADJ
gujaf-147	81	7	way	way	NOUN
gujaf-147	81	8	to	to	PART
gujaf-147	81	9	mitigate	mitigate	VERB
gujaf-147	81	10	agency	agency	NOUN
gujaf-147	81	11	cost	cost	NOUN
gujaf-147	81	12	and	and	CCONJ
gujaf-147	81	13	discipline	discipline	NOUN
gujaf-147	81	14	managers	manager	NOUN
gujaf-147	81	15	who	who	PRON
gujaf-147	81	16	understand	understand	VERB
gujaf-147	81	17	that	that	SCONJ
gujaf-147	81	18	they	they	PRON
gujaf-147	81	19	have	have	VERB
gujaf-147	81	20	to	to	PART
gujaf-147	81	21	repay	repay	VERB
gujaf-147	81	22	the	the	DET
gujaf-147	81	23	loans	loan	NOUN
gujaf-147	81	24	with	with	ADP
gujaf-147	81	25	interests	interest	NOUN
gujaf-147	81	26	as	as	ADP
gujaf-147	81	27	at	at	ADP
gujaf-147	81	28	when	when	SCONJ
gujaf-147	81	29	due	due	ADJ
gujaf-147	81	30	.	.	PUNCT
gujaf-147	82	1	jahanzeb	jahanzeb	NOUN
gujaf-147	82	2	,	,	PUNCT
gujaf-147	82	3	sai	sai	ADJ
gujaf-147	82	4	-	-	ADJ
gujaf-147	82	5	ur	ur	INTJ
gujaf-147	82	6	-	-	PUNCT
gujaf-147	82	7	rehman	rehman	ADJ
gujaf-147	82	8	,	,	PUNCT
gujaf-147	82	9	norkhairul	norkhairul	NOUN
gujaf-147	82	10	,	,	PUNCT
gujaf-147	82	11	meisam	meisam	NOUN
gujaf-147	82	12	and	and	CCONJ
gujaf-147	82	13	aiyoub	aiyoub	NOUN
gujaf-147	82	14	(	(	PUNCT
gujaf-147	82	15	2014	2014	NUM
gujaf-147	82	16	)	)	PUNCT
gujaf-147	82	17	declared	declare	VERB
gujaf-147	82	18	that	that	SCONJ
gujaf-147	82	19	the	the	DET
gujaf-147	82	20	trade	trade	NOUN
gujaf-147	82	21	-	-	PUNCT
gujaf-147	82	22	off	off	ADP
gujaf-147	82	23	theory	theory	NOUN
gujaf-147	82	24	’s	’s	PART
gujaf-147	82	25	original	original	ADJ
gujaf-147	82	26	version	version	NOUN
gujaf-147	82	27	came	come	VERB
gujaf-147	82	28	into	into	ADP
gujaf-147	82	29	being	be	AUX
gujaf-147	82	30	after	after	ADP
gujaf-147	82	31	the	the	DET
gujaf-147	82	32	debate	debate	NOUN
gujaf-147	82	33	of	of	ADP
gujaf-147	82	34	modigliani	modigliani	ADJ
gujaf-147	82	35	-	-	PUNCT
gujaf-147	82	36	miller	miller	PROPN
gujaf-147	82	37	theorem	theorem	NOUN
gujaf-147	82	38	(	(	PUNCT
gujaf-147	82	39	1958	1958	NUM
gujaf-147	82	40	)	)	PUNCT
gujaf-147	82	41	.	.	PUNCT
gujaf-147	83	1	that	that	SCONJ
gujaf-147	83	2	when	when	SCONJ
gujaf-147	83	3	the	the	DET
gujaf-147	83	4	irrelevance	irrelevance	NOUN
gujaf-147	83	5	theorem	theorem	NOUN
gujaf-147	83	6	was	be	AUX
gujaf-147	83	7	added	add	VERB
gujaf-147	83	8	with	with	ADP
gujaf-147	83	9	the	the	DET
gujaf-147	83	10	corporate	corporate	ADJ
gujaf-147	83	11	income	income	NOUN
gujaf-147	83	12	tax	tax	NOUN
gujaf-147	83	13	,	,	PUNCT
gujaf-147	83	14	this	this	DET
gujaf-147	83	15	favored	favor	VERB
gujaf-147	83	16	benefit	benefit	NOUN
gujaf-147	83	17	for	for	ADP
gujaf-147	83	18	debt	debt	NOUN
gujaf-147	83	19	,	,	PUNCT
gujaf-147	83	20	that	that	PRON
gujaf-147	83	21	is	is	ADV
gujaf-147	83	22	it	it	PRON
gujaf-147	83	23	shields	shield	VERB
gujaf-147	83	24	the	the	DET
gujaf-147	83	25	earnings	earning	NOUN
gujaf-147	83	26	from	from	ADP
gujaf-147	83	27	taxes	taxis	NOUN
gujaf-147	83	28	.	.	PUNCT
gujaf-147	84	1	firm	firm	NOUN
gujaf-147	84	2	’s	’s	PART
gujaf-147	84	3	managers	manager	NOUN
gujaf-147	84	4	evaluate	evaluate	VERB
gujaf-147	84	5	and	and	CCONJ
gujaf-147	84	6	analyze	analyze	VERB
gujaf-147	84	7	the	the	DET
gujaf-147	84	8	various	various	ADJ
gujaf-147	84	9	costs	cost	NOUN
gujaf-147	84	10	and	and	CCONJ
gujaf-147	84	11	benefits	benefit	NOUN
gujaf-147	84	12	of	of	ADP
gujaf-147	84	13	several	several	ADJ
gujaf-147	84	14	alternatives	alternative	NOUN
gujaf-147	84	15	of	of	ADP
gujaf-147	84	16	leverage	leverage	NOUN
gujaf-147	84	17	plans	plan	NOUN
gujaf-147	84	18	.	.	PUNCT
gujaf-147	85	1	they	they	PRON
gujaf-147	85	2	posit	posit	VERB
gujaf-147	85	3	that	that	SCONJ
gujaf-147	85	4	most	most	ADJ
gujaf-147	85	5	of	of	ADP
gujaf-147	85	6	the	the	DET
gujaf-147	85	7	time	time	NOUN
gujaf-147	85	8	it	it	PRON
gujaf-147	85	9	is	be	AUX
gujaf-147	85	10	presumed	presume	VERB
gujaf-147	85	11	that	that	SCONJ
gujaf-147	85	12	the	the	DET
gujaf-147	85	13	interior	interior	ADJ
gujaf-147	85	14	solution	solution	NOUN
gujaf-147	85	15	should	should	AUX
gujaf-147	85	16	be	be	AUX
gujaf-147	85	17	obtained	obtain	VERB
gujaf-147	85	18	so	so	SCONJ
gujaf-147	85	19	that	that	DET
gujaf-147	85	20	balance	balance	NOUN
gujaf-147	85	21	can	can	AUX
gujaf-147	85	22	be	be	AUX
gujaf-147	85	23	acquired	acquire	VERB
gujaf-147	85	24	between	between	ADP
gujaf-147	85	25	marginal	marginal	ADJ
gujaf-147	85	26	costs	cost	NOUN
gujaf-147	85	27	and	and	CCONJ
gujaf-147	85	28	benefits	benefit	NOUN
gujaf-147	85	29	.	.	PUNCT
gujaf-147	86	1	6	6	NUM
gujaf-147	86	2	3	3	NUM
gujaf-147	86	3	.	.	PUNCT
gujaf-147	86	4	methodology	methodology	NOUN
gujaf-147	86	5	and	and	CCONJ
gujaf-147	86	6	data	datum	NOUN
gujaf-147	86	7	the	the	DET
gujaf-147	86	8	study	study	NOUN
gujaf-147	86	9	used	use	VERB
gujaf-147	86	10	secondary	secondary	ADJ
gujaf-147	86	11	data	datum	NOUN
gujaf-147	86	12	from	from	ADP
gujaf-147	86	13	a	a	DET
gujaf-147	86	14	population	population	NOUN
gujaf-147	86	15	of	of	ADP
gujaf-147	86	16	forty	forty	NUM
gujaf-147	86	17	-	-	PUNCT
gujaf-147	86	18	three	three	NUM
gujaf-147	86	19	(	(	PUNCT
gujaf-147	86	20	43	43	NUM
gujaf-147	86	21	)	)	PUNCT
gujaf-147	86	22	listed	list	VERB
gujaf-147	86	23	manufacturing	manufacturing	NOUN
gujaf-147	86	24	firms	firm	NOUN
gujaf-147	86	25	for	for	ADP
gujaf-147	86	26	the	the	DET
gujaf-147	86	27	period	period	NOUN
gujaf-147	86	28	of	of	ADP
gujaf-147	86	29	2011	2011	NUM
gujaf-147	86	30	to	to	ADP
gujaf-147	86	31	2020	2020	NUM
gujaf-147	86	32	.	.	PUNCT
gujaf-147	87	1	a	a	DET
gujaf-147	87	2	sample	sample	NOUN
gujaf-147	87	3	size	size	NOUN
gujaf-147	87	4	of	of	ADP
gujaf-147	87	5	twelve	twelve	NUM
gujaf-147	87	6	(	(	PUNCT
gujaf-147	87	7	12	12	NUM
gujaf-147	87	8	)	)	PUNCT
gujaf-147	87	9	companies	company	NOUN
gujaf-147	87	10	was	be	AUX
gujaf-147	87	11	selected	select	VERB
gujaf-147	87	12	using	use	VERB
gujaf-147	87	13	judgmental	judgmental	ADJ
gujaf-147	87	14	sampling	sampling	NOUN
gujaf-147	87	15	.	.	PUNCT
gujaf-147	88	1	according	accord	VERB
gujaf-147	88	2	to	to	ADP
gujaf-147	88	3	tongco	tongco	PROPN
gujaf-147	88	4	(	(	PUNCT
gujaf-147	88	5	2007	2007	NUM
gujaf-147	88	6	)	)	PUNCT
gujaf-147	88	7	the	the	DET
gujaf-147	88	8	judgmental	judgmental	ADJ
gujaf-147	88	9	sampling	sampling	NOUN
gujaf-147	88	10	is	be	AUX
gujaf-147	88	11	the	the	DET
gujaf-147	88	12	deliberate	deliberate	ADJ
gujaf-147	88	13	choice	choice	NOUN
gujaf-147	88	14	of	of	ADP
gujaf-147	88	15	research	research	NOUN
gujaf-147	88	16	data	datum	NOUN
gujaf-147	88	17	for	for	ADP
gujaf-147	88	18	convenience	convenience	NOUN
gujaf-147	88	19	reasons	reason	NOUN
gujaf-147	88	20	.	.	PUNCT
gujaf-147	89	1	as	as	ADP
gujaf-147	89	2	for	for	ADP
gujaf-147	89	3	this	this	DET
gujaf-147	89	4	study	study	NOUN
gujaf-147	89	5	,	,	PUNCT
gujaf-147	89	6	reason	reason	NOUN
gujaf-147	89	7	is	be	AUX
gujaf-147	89	8	not	not	PART
gujaf-147	89	9	far	far	ADV
gujaf-147	89	10	from	from	ADP
gujaf-147	89	11	data	datum	NOUN
gujaf-147	89	12	easy	easy	ADJ
gujaf-147	89	13	accessibility	accessibility	NOUN
gujaf-147	89	14	and	and	CCONJ
gujaf-147	89	15	disclosure	disclosure	NOUN
gujaf-147	89	16	.	.	PUNCT
gujaf-147	90	1	the	the	DET
gujaf-147	90	2	study	study	NOUN
gujaf-147	90	3	also	also	ADV
gujaf-147	90	4	used	use	VERB
gujaf-147	90	5	ordinary	ordinary	ADJ
gujaf-147	90	6	least	least	ADJ
gujaf-147	90	7	square	square	ADJ
gujaf-147	90	8	regression	regression	NOUN
gujaf-147	90	9	to	to	PART
gujaf-147	90	10	analyze	analyze	VERB
gujaf-147	90	11	the	the	DET
gujaf-147	90	12	panel	panel	NOUN
gujaf-147	90	13	data	datum	NOUN
gujaf-147	90	14	collected	collect	VERB
gujaf-147	90	15	for	for	ADP
gujaf-147	90	16	10	10	NUM
gujaf-147	90	17	years	year	NOUN
gujaf-147	90	18	each	each	PRON
gujaf-147	90	19	of	of	ADP
gujaf-147	90	20	the	the	DET
gujaf-147	90	21	twelve	twelve	NUM
gujaf-147	90	22	(	(	PUNCT
gujaf-147	90	23	12	12	NUM
gujaf-147	90	24	)	)	PUNCT
gujaf-147	90	25	sampled	sample	VERB
gujaf-147	90	26	firms	firm	NOUN
gujaf-147	90	27	.	.	PUNCT
gujaf-147	91	1	this	this	DET
gujaf-147	91	2	study	study	NOUN
gujaf-147	91	3	adopted	adopt	VERB
gujaf-147	91	4	the	the	DET
gujaf-147	91	5	econometric	econometric	ADJ
gujaf-147	91	6	model	model	NOUN
gujaf-147	91	7	as	as	SCONJ
gujaf-147	91	8	was	be	AUX
gujaf-147	91	9	used	use	VERB
gujaf-147	91	10	by	by	ADP
gujaf-147	91	11	aziz	aziz	PROPN
gujaf-147	91	12	(	(	PUNCT
gujaf-147	91	13	2019	2019	NUM
gujaf-147	91	14	)	)	PUNCT
gujaf-147	91	15	which	which	PRON
gujaf-147	91	16	portrays	portray	VERB
gujaf-147	91	17	linear	linear	ADJ
gujaf-147	91	18	relationship	relationship	NOUN
gujaf-147	91	19	between	between	ADP
gujaf-147	91	20	the	the	DET
gujaf-147	91	21	managerial	managerial	ADJ
gujaf-147	91	22	ownership	ownership	NOUN
gujaf-147	91	23	,	,	PUNCT
gujaf-147	91	24	debt	debt	NOUN
gujaf-147	91	25	components	component	NOUN
gujaf-147	91	26	and	and	CCONJ
gujaf-147	91	27	financial	financial	ADJ
gujaf-147	91	28	performance	performance	NOUN
gujaf-147	91	29	as	as	SCONJ
gujaf-147	91	30	follows	follow	VERB
gujaf-147	91	31	:	:	PUNCT
gujaf-147	92	1	𝑦	𝑦	NOUN
gujaf-147	92	2	=	=	SYM
gujaf-147	92	3	𝛼	𝛼	PROPN
gujaf-147	92	4	+	+	NOUN
gujaf-147	92	5	𝛽1𝑥	𝛽1𝑥	PROPN
gujaf-147	92	6	+	+	CCONJ
gujaf-147	92	7	𝜖	𝜖	PROPN
gujaf-147	92	8	…	…	PUNCT
gujaf-147	92	9	…	…	SYM
gujaf-147	92	10	…	…	PUNCT
gujaf-147	92	11	…	…	PUNCT
gujaf-147	92	12	…	…	PUNCT
gujaf-147	92	13	…	…	PUNCT
gujaf-147	92	14	…	…	PUNCT
gujaf-147	92	15	…	…	PUNCT
gujaf-147	92	16	…	…	PUNCT
gujaf-147	92	17	…	…	PUNCT
gujaf-147	92	18	…	…	PUNCT
gujaf-147	92	19	…	…	PUNCT
gujaf-147	92	20	…	…	PUNCT
gujaf-147	92	21	…	…	PUNCT
gujaf-147	92	22	…	…	PUNCT
gujaf-147	92	23	…	…	PUNCT
gujaf-147	92	24	…	…	PUNCT
gujaf-147	92	25	…	…	PUNCT
gujaf-147	92	26	…	…	PUNCT
gujaf-147	92	27	…	…	PUNCT
gujaf-147	92	28	…	…	PUNCT
gujaf-147	92	29	…	…	SYM
gujaf-147	92	30	.1	.1	NUM
gujaf-147	92	31	𝑦	𝑦	NOUN
gujaf-147	92	32	=	=	PUNCT
gujaf-147	92	33	the	the	DET
gujaf-147	92	34	dependent	dependent	ADJ
gujaf-147	92	35	variable	variable	NOUN
gujaf-147	92	36	;	;	PUNCT
gujaf-147	92	37	financial	financial	ADJ
gujaf-147	92	38	performance	performance	NOUN
gujaf-147	92	39	𝛼	𝛼	NOUN
gujaf-147	92	40	=	=	NOUN
gujaf-147	92	41	the	the	DET
gujaf-147	92	42	constant	constant	ADJ
gujaf-147	92	43	term	term	NOUN
gujaf-147	92	44	𝛽	𝛽	PROPN
gujaf-147	92	45	=	=	PUNCT
gujaf-147	93	1	the	the	DET
gujaf-147	93	2	coefficient	coefficient	NOUN
gujaf-147	93	3	/	/	SYM
gujaf-147	93	4	parameter	parameter	NOUN
gujaf-147	93	5	of	of	ADP
gujaf-147	93	6	the	the	DET
gujaf-147	93	7	independent	independent	ADJ
gujaf-147	93	8	variable	variable	NOUN
gujaf-147	93	9	;	;	PUNCT
gujaf-147	93	10	tda	tda	NOUN
gujaf-147	93	11	,	,	PUNCT
gujaf-147	93	12	mos	mos	PROPN
gujaf-147	93	13	𝜖	𝜖	PROPN
gujaf-147	93	14	=	=	X
gujaf-147	93	15	the	the	DET
gujaf-147	93	16	error	error	NOUN
gujaf-147	93	17	term	term	NOUN
gujaf-147	93	18	total	total	ADJ
gujaf-147	93	19	debt	debt	NOUN
gujaf-147	93	20	ratio	ratio	NOUN
gujaf-147	93	21	(	(	PUNCT
gujaf-147	93	22	tda	tda	NOUN
gujaf-147	93	23	)	)	PUNCT
gujaf-147	93	24	=	=	PUNCT
gujaf-147	93	25	total	total	ADJ
gujaf-147	93	26	debt	debt	NOUN
gujaf-147	93	27	to	to	ADP
gujaf-147	93	28	total	total	ADJ
gujaf-147	93	29	assets	asset	NOUN
gujaf-147	93	30	ratio	ratio	NOUN
gujaf-147	93	31	managerial	managerial	ADJ
gujaf-147	93	32	ownership	ownership	NOUN
gujaf-147	93	33	(	(	PUNCT
gujaf-147	93	34	mos	mos	NOUN
gujaf-147	93	35	)	)	PUNCT
gujaf-147	93	36	=	=	NOUN
gujaf-147	93	37	percentage	percentage	NOUN
gujaf-147	93	38	of	of	ADP
gujaf-147	93	39	directors	director	NOUN
gujaf-147	93	40	’	’	PART
gujaf-147	93	41	share	share	NOUN
gujaf-147	93	42	capital	capital	NOUN
gujaf-147	93	43	of	of	ADP
gujaf-147	93	44	the	the	DET
gujaf-147	93	45	firm	firm	NOUN
gujaf-147	93	46	’s	’s	PART
gujaf-147	93	47	total	total	ADJ
gujaf-147	93	48	share	share	NOUN
gujaf-147	93	49	capital	capital	NOUN
gujaf-147	93	50	return	return	NOUN
gujaf-147	93	51	on	on	ADP
gujaf-147	93	52	equity	equity	NOUN
gujaf-147	93	53	=	=	SYM
gujaf-147	93	54	profit	profit	NOUN
gujaf-147	93	55	after	after	ADP
gujaf-147	93	56	tax	tax	NOUN
gujaf-147	93	57	to	to	ADP
gujaf-147	93	58	equity	equity	NOUN
gujaf-147	93	59	ratio	ratio	NOUN
gujaf-147	93	60	.	.	PUNCT
gujaf-147	94	1	total	total	ADJ
gujaf-147	94	2	debt	debt	NOUN
gujaf-147	94	3	to	to	ADP
gujaf-147	94	4	asset	asset	NOUN
gujaf-147	94	5	ratio	ratio	NOUN
gujaf-147	94	6	and	and	CCONJ
gujaf-147	94	7	managerial	managerial	ADJ
gujaf-147	94	8	ownership	ownership	NOUN
gujaf-147	94	9	(	(	PUNCT
gujaf-147	94	10	tda*mos	tda*mo	NOUN
gujaf-147	94	11	)	)	PUNCT
gujaf-147	94	12	=	=	NOUN
gujaf-147	95	1	the	the	DET
gujaf-147	95	2	interaction	interaction	NOUN
gujaf-147	95	3	of	of	ADP
gujaf-147	95	4	managerial	managerial	ADJ
gujaf-147	95	5	ownership	ownership	NOUN
gujaf-147	95	6	and	and	CCONJ
gujaf-147	95	7	total	total	ADJ
gujaf-147	95	8	debt	debt	NOUN
gujaf-147	95	9	ratio	ratio	NOUN
gujaf-147	95	10	roe	roe	PROPN
gujaf-147	95	11	=	=	SYM
gujaf-147	95	12	f(tda	f(tda	PROPN
gujaf-147	95	13	,	,	PUNCT
gujaf-147	95	14	mos	mos	PROPN
gujaf-147	95	15	,	,	PUNCT
gujaf-147	95	16	tda*mos)	tda*mos)	NUM
gujaf-147	95	17	…	…	SYM
gujaf-147	95	18	…	…	PUNCT
gujaf-147	95	19	…	…	PUNCT
gujaf-147	95	20	…	…	PUNCT
gujaf-147	95	21	…	…	PUNCT
gujaf-147	95	22	…	…	PUNCT
gujaf-147	95	23	…	…	PUNCT
gujaf-147	95	24	…	…	PUNCT
gujaf-147	95	25	…	…	PUNCT
gujaf-147	95	26	…	…	PUNCT
gujaf-147	95	27	…	…	PUNCT
gujaf-147	95	28	…	…	PUNCT
gujaf-147	95	29	…	…	PUNCT
gujaf-147	95	30	…	…	PUNCT
gujaf-147	95	31	........	........	PUNCT
gujaf-147	95	32	…	…	PUNCT
gujaf-147	95	33	…	…	PUNCT
gujaf-147	95	34	..	..	SYM
gujaf-147	95	35	2	2	NUM
gujaf-147	95	36	roeit	roeit	NOUN
gujaf-147	95	37	=	=	SYM
gujaf-147	95	38	𝛽0it	𝛽0it	PUNCT
gujaf-147	95	39	+	+	CCONJ
gujaf-147	95	40	β1tdait	β1tdait	NOUN
gujaf-147	96	1	+	+	NOUN
gujaf-147	96	2	β2mosit	β2mosit	ADJ
gujaf-147	96	3	+	+	NUM
gujaf-147	96	4	β3tda*mosit+	β3tda*mosit+	X
gujaf-147	96	5	∈	∈	PROPN
gujaf-147	96	6	…	…	SYM
gujaf-147	96	7	…	…	PUNCT
gujaf-147	96	8	…	…	PUNCT
gujaf-147	96	9	…	…	PUNCT
gujaf-147	96	10	…	…	PUNCT
gujaf-147	96	11	…	…	PUNCT
gujaf-147	96	12	…	…	PUNCT
gujaf-147	96	13	…	…	PUNCT
gujaf-147	96	14	…	…	PUNCT
gujaf-147	96	15	…	…	SYM
gujaf-147	96	16	3	3	NUM
gujaf-147	96	17	4	4	NUM
gujaf-147	96	18	.	.	PUNCT
gujaf-147	96	19	results	result	NOUN
gujaf-147	96	20	and	and	CCONJ
gujaf-147	96	21	discussions	discussion	NOUN
gujaf-147	96	22	the	the	DET
gujaf-147	96	23	table	table	NOUN
gujaf-147	96	24	below	below	ADV
gujaf-147	96	25	provides	provide	VERB
gujaf-147	96	26	the	the	DET
gujaf-147	96	27	results	result	NOUN
gujaf-147	96	28	of	of	ADP
gujaf-147	96	29	the	the	DET
gujaf-147	96	30	data	datum	NOUN
gujaf-147	96	31	analysis	analysis	NOUN
gujaf-147	96	32	as	as	ADV
gujaf-147	96	33	well	well	ADV
gujaf-147	96	34	as	as	ADP
gujaf-147	96	35	the	the	DET
gujaf-147	96	36	discussions	discussion	NOUN
gujaf-147	96	37	of	of	ADP
gujaf-147	96	38	findings	finding	NOUN
gujaf-147	96	39	of	of	ADP
gujaf-147	96	40	the	the	DET
gujaf-147	96	41	study	study	NOUN
gujaf-147	96	42	table	table	NOUN
gujaf-147	96	43	1	1	NUM
gujaf-147	96	44	:	:	PUNCT
gujaf-147	96	45	regression	regression	NOUN
gujaf-147	96	46	results	result	VERB
gujaf-147	96	47	variables	variable	NOUN
gujaf-147	96	48	coefficient	coefficient	VERB
gujaf-147	96	49	t	t	NOUN
gujaf-147	96	50	-	-	PUNCT
gujaf-147	96	51	value	value	NOUN
gujaf-147	96	52	p	p	NOUN
gujaf-147	96	53	-	-	PUNCT
gujaf-147	96	54	value	value	NOUN
gujaf-147	96	55	vif	vif	NOUN
gujaf-147	96	56	tv	tv	NOUN
gujaf-147	96	57	tda	tda	PROPN
gujaf-147	96	58	-1.034	-1.034	PUNCT
gujaf-147	97	1	-1.51	-1.51	NUM
gujaf-147	97	2	0.000	0.000	NUM
gujaf-147	97	3	3.457	3.457	NUM
gujaf-147	97	4	0.289	0.289	NUM
gujaf-147	97	5	mos	mos	NOUN
gujaf-147	97	6	-0.236	-0.236	PUNCT
gujaf-147	97	7	-2.66	-2.66	NUM
gujaf-147	97	8	0.009	0.009	NUM
gujaf-147	97	9	2.995	2.995	NUM
gujaf-147	97	10	0.334	0.334	NUM
gujaf-147	97	11	tda*mos	tda*mo	NOUN
gujaf-147	97	12	-0.0364	-0.0364	PROPN
gujaf-147	97	13	-0.07	-0.07	NUM
gujaf-147	97	14	0.943	0.943	NUM
gujaf-147	97	15	1.25	1.25	NUM
gujaf-147	97	16	0.799	0.799	NUM
gujaf-147	97	17	constant	constant	ADJ
gujaf-147	97	18	0.928	0.928	NUM
gujaf-147	97	19	9.07	9.07	NUM
gujaf-147	97	20	0.000	0.000	NUM
gujaf-147	97	21	f	f	NOUN
gujaf-147	97	22	-	-	PUNCT
gujaf-147	97	23	statistics	statistic	NOUN
gujaf-147	98	1	32.798	32.798	NUM
gujaf-147	98	2	0.000	0.000	NUM
gujaf-147	98	3	7	7	NUM
gujaf-147	98	4	r2	r2	NOUN
gujaf-147	98	5	0.533	0.533	NUM
gujaf-147	98	6	source	source	NOUN
gujaf-147	98	7	:	:	PUNCT
gujaf-147	98	8	stata	stata	VERB
gujaf-147	98	9	13	13	NUM
gujaf-147	98	10	output	output	NOUN
gujaf-147	98	11	the	the	DET
gujaf-147	98	12	table	table	NOUN
gujaf-147	98	13	1	1	NUM
gujaf-147	98	14	above	above	ADV
gujaf-147	98	15	shows	show	VERB
gujaf-147	98	16	an	an	DET
gujaf-147	98	17	r2	r2	NOUN
gujaf-147	98	18	value	value	NOUN
gujaf-147	98	19	of	of	ADP
gujaf-147	98	20	0.533	0.533	NUM
gujaf-147	98	21	which	which	PRON
gujaf-147	98	22	suggests	suggest	VERB
gujaf-147	98	23	that	that	SCONJ
gujaf-147	98	24	the	the	DET
gujaf-147	98	25	predicting	predict	VERB
gujaf-147	98	26	variables	variable	NOUN
gujaf-147	98	27	explain	explain	VERB
gujaf-147	98	28	variations	variation	NOUN
gujaf-147	98	29	in	in	ADP
gujaf-147	98	30	the	the	DET
gujaf-147	98	31	return	return	NOUN
gujaf-147	98	32	on	on	ADP
gujaf-147	98	33	equity	equity	NOUN
gujaf-147	98	34	at	at	ADP
gujaf-147	98	35	the	the	DET
gujaf-147	98	36	rate	rate	NOUN
gujaf-147	98	37	of	of	ADP
gujaf-147	98	38	53.3	53.3	NUM
gujaf-147	98	39	%	%	NOUN
gujaf-147	98	40	.	.	PUNCT
gujaf-147	99	1	this	this	PRON
gujaf-147	99	2	proves	prove	VERB
gujaf-147	99	3	also	also	ADV
gujaf-147	99	4	the	the	DET
gujaf-147	99	5	statistical	statistical	ADJ
gujaf-147	99	6	fitness	fitness	NOUN
gujaf-147	99	7	of	of	ADP
gujaf-147	99	8	the	the	DET
gujaf-147	99	9	model	model	NOUN
gujaf-147	99	10	implying	imply	VERB
gujaf-147	99	11	that	that	SCONJ
gujaf-147	99	12	the	the	DET
gujaf-147	99	13	variables	variable	NOUN
gujaf-147	99	14	were	be	AUX
gujaf-147	99	15	properly	properly	ADV
gujaf-147	99	16	selected	select	VERB
gujaf-147	99	17	and	and	CCONJ
gujaf-147	99	18	used	use	VERB
gujaf-147	99	19	in	in	ADP
gujaf-147	99	20	the	the	DET
gujaf-147	99	21	study	study	NOUN
gujaf-147	99	22	.	.	PUNCT
gujaf-147	100	1	it	it	PRON
gujaf-147	100	2	is	be	AUX
gujaf-147	100	3	supported	support	VERB
gujaf-147	100	4	by	by	ADP
gujaf-147	100	5	the	the	DET
gujaf-147	100	6	f	f	PROPN
gujaf-147	100	7	-	-	PUNCT
gujaf-147	100	8	statistics	statistic	NOUN
gujaf-147	100	9	of	of	ADP
gujaf-147	100	10	32.798	32.798	NUM
gujaf-147	100	11	whose	whose	DET
gujaf-147	100	12	p	p	NOUN
gujaf-147	100	13	-	-	PUNCT
gujaf-147	100	14	value	value	NOUN
gujaf-147	100	15	of	of	ADP
gujaf-147	100	16	0.000	0.000	NUM
gujaf-147	100	17	is	be	AUX
gujaf-147	100	18	significant	significant	ADJ
gujaf-147	100	19	at	at	ADP
gujaf-147	100	20	1	1	NUM
gujaf-147	100	21	%	%	NOUN
gujaf-147	100	22	.	.	PUNCT
gujaf-147	101	1	from	from	ADP
gujaf-147	101	2	the	the	DET
gujaf-147	101	3	table	table	NOUN
gujaf-147	101	4	,	,	PUNCT
gujaf-147	101	5	the	the	DET
gujaf-147	101	6	total	total	ADJ
gujaf-147	101	7	debt	debt	NOUN
gujaf-147	101	8	with	with	ADP
gujaf-147	101	9	the	the	DET
gujaf-147	101	10	parameter	parameter	NOUN
gujaf-147	101	11	of	of	ADP
gujaf-147	101	12	-1.034	-1.034	PUNCT
gujaf-147	101	13	indicates	indicate	VERB
gujaf-147	101	14	that	that	SCONJ
gujaf-147	101	15	a	a	DET
gujaf-147	101	16	unit	unit	NOUN
gujaf-147	101	17	change	change	NOUN
gujaf-147	101	18	also	also	ADV
gujaf-147	101	19	decreases	decrease	VERB
gujaf-147	101	20	return	return	NOUN
gujaf-147	101	21	on	on	ADP
gujaf-147	101	22	equity	equity	NOUN
gujaf-147	101	23	by	by	ADP
gujaf-147	101	24	1.034	1.034	NUM
gujaf-147	101	25	.	.	PUNCT
gujaf-147	102	1	this	this	DET
gujaf-147	102	2	result	result	NOUN
gujaf-147	102	3	shows	show	VERB
gujaf-147	102	4	that	that	SCONJ
gujaf-147	102	5	debt	debt	NOUN
gujaf-147	102	6	finance	finance	NOUN
gujaf-147	102	7	as	as	SCONJ
gujaf-147	102	8	measured	measure	VERB
gujaf-147	102	9	by	by	ADP
gujaf-147	102	10	total	total	ADJ
gujaf-147	102	11	debt	debt	NOUN
gujaf-147	102	12	to	to	ADP
gujaf-147	102	13	asset	asset	NOUN
gujaf-147	102	14	ratio	ratio	NOUN
gujaf-147	102	15	impacts	impact	NOUN
gujaf-147	102	16	negatively	negatively	ADV
gujaf-147	102	17	on	on	ADP
gujaf-147	102	18	financial	financial	ADJ
gujaf-147	102	19	performance	performance	NOUN
gujaf-147	102	20	of	of	ADP
gujaf-147	102	21	firms	firm	NOUN
gujaf-147	102	22	.	.	PUNCT
gujaf-147	103	1	the	the	DET
gujaf-147	103	2	measurement	measurement	NOUN
gujaf-147	103	3	of	of	ADP
gujaf-147	103	4	the	the	DET
gujaf-147	103	5	effect	effect	NOUN
gujaf-147	103	6	of	of	ADP
gujaf-147	103	7	the	the	DET
gujaf-147	103	8	independent	independent	ADJ
gujaf-147	103	9	variable	variable	NOUN
gujaf-147	103	10	on	on	ADP
gujaf-147	103	11	the	the	DET
gujaf-147	103	12	dependent	dependent	ADJ
gujaf-147	103	13	variable	variable	NOUN
gujaf-147	103	14	is	be	AUX
gujaf-147	103	15	at	at	ADP
gujaf-147	103	16	5	5	NUM
gujaf-147	103	17	%	%	NOUN
gujaf-147	103	18	significant	significant	ADJ
gujaf-147	103	19	level	level	NOUN
gujaf-147	103	20	.	.	PUNCT
gujaf-147	104	1	the	the	DET
gujaf-147	104	2	p	p	NOUN
gujaf-147	104	3	–	–	PUNCT
gujaf-147	104	4	value	value	NOUN
gujaf-147	104	5	of	of	ADP
gujaf-147	104	6	0.000	0.000	NUM
gujaf-147	104	7	confirms	confirm	VERB
gujaf-147	104	8	that	that	SCONJ
gujaf-147	104	9	total	total	ADJ
gujaf-147	104	10	debts	debt	NOUN
gujaf-147	104	11	have	have	VERB
gujaf-147	104	12	significantly	significantly	ADV
gujaf-147	104	13	negative	negative	ADJ
gujaf-147	104	14	effect	effect	NOUN
gujaf-147	104	15	on	on	ADP
gujaf-147	104	16	financial	financial	ADJ
gujaf-147	104	17	performance	performance	NOUN
gujaf-147	104	18	.	.	PUNCT
gujaf-147	105	1	the	the	DET
gujaf-147	105	2	finding	finding	NOUN
gujaf-147	105	3	is	be	AUX
gujaf-147	105	4	consistent	consistent	ADJ
gujaf-147	105	5	with	with	ADP
gujaf-147	105	6	the	the	DET
gujaf-147	105	7	work	work	NOUN
gujaf-147	105	8	of	of	ADP
gujaf-147	105	9	sunday	sunday	PROPN
gujaf-147	105	10	and	and	CCONJ
gujaf-147	105	11	onatuyeh	onatuyeh	NOUN
gujaf-147	105	12	(	(	PUNCT
gujaf-147	105	13	2019	2019	NUM
gujaf-147	105	14	)	)	PUNCT
gujaf-147	105	15	.	.	PUNCT
gujaf-147	106	1	similarly	similarly	ADV
gujaf-147	106	2	,	,	PUNCT
gujaf-147	106	3	the	the	DET
gujaf-147	106	4	managerial	managerial	ADJ
gujaf-147	106	5	ownership	ownership	NOUN
gujaf-147	106	6	with	with	ADP
gujaf-147	106	7	a	a	DET
gujaf-147	106	8	parameter	parameter	NOUN
gujaf-147	106	9	of	of	ADP
gujaf-147	106	10	-.236	-.236	PROPN
gujaf-147	106	11	shows	show	VERB
gujaf-147	106	12	that	that	SCONJ
gujaf-147	106	13	a	a	DET
gujaf-147	106	14	unit	unit	NOUN
gujaf-147	106	15	increase	increase	NOUN
gujaf-147	106	16	in	in	ADP
gujaf-147	106	17	managerial	managerial	ADJ
gujaf-147	106	18	ownership	ownership	NOUN
gujaf-147	106	19	while	while	SCONJ
gujaf-147	106	20	other	other	ADJ
gujaf-147	106	21	predicting	predict	VERB
gujaf-147	106	22	variables	variable	NOUN
gujaf-147	106	23	remain	remain	VERB
gujaf-147	106	24	unchanged	unchanged	ADJ
gujaf-147	106	25	,	,	PUNCT
gujaf-147	106	26	the	the	DET
gujaf-147	106	27	return	return	NOUN
gujaf-147	106	28	on	on	ADP
gujaf-147	106	29	equity	equity	NOUN
gujaf-147	106	30	will	will	AUX
gujaf-147	106	31	decrease	decrease	VERB
gujaf-147	106	32	at	at	ADP
gujaf-147	106	33	the	the	DET
gujaf-147	106	34	rate	rate	NOUN
gujaf-147	106	35	of	of	ADP
gujaf-147	106	36	0.236	0.236	NUM
gujaf-147	106	37	.	.	PUNCT
gujaf-147	107	1	this	this	PRON
gujaf-147	107	2	is	be	AUX
gujaf-147	107	3	in	in	ADP
gujaf-147	107	4	support	support	NOUN
gujaf-147	107	5	of	of	ADP
gujaf-147	107	6	the	the	DET
gujaf-147	107	7	agency	agency	NOUN
gujaf-147	107	8	cost	cost	NOUN
gujaf-147	107	9	theory	theory	NOUN
gujaf-147	107	10	that	that	PRON
gujaf-147	107	11	suggested	suggest	VERB
gujaf-147	107	12	directors	director	NOUN
gujaf-147	107	13	’	’	PART
gujaf-147	107	14	ownership	ownership	NOUN
gujaf-147	107	15	of	of	ADP
gujaf-147	107	16	the	the	DET
gujaf-147	107	17	minority	minority	NOUN
gujaf-147	107	18	firm	firm	NOUN
gujaf-147	107	19	’s	’s	PART
gujaf-147	107	20	equity	equity	NOUN
gujaf-147	107	21	.	.	PUNCT
gujaf-147	108	1	at	at	ADP
gujaf-147	108	2	the	the	DET
gujaf-147	108	3	threshold	threshold	NOUN
gujaf-147	108	4	of	of	ADP
gujaf-147	108	5	5	5	NUM
gujaf-147	108	6	%	%	NOUN
gujaf-147	108	7	significant	significant	ADJ
gujaf-147	108	8	level	level	NOUN
gujaf-147	108	9	,	,	PUNCT
gujaf-147	108	10	the	the	DET
gujaf-147	108	11	p	p	NOUN
gujaf-147	108	12	–	–	PUNCT
gujaf-147	108	13	value	value	NOUN
gujaf-147	108	14	of	of	ADP
gujaf-147	108	15	0.000	0.000	NUM
gujaf-147	108	16	implies	imply	VERB
gujaf-147	108	17	that	that	SCONJ
gujaf-147	108	18	managerial	managerial	ADJ
gujaf-147	108	19	ownership	ownership	NOUN
gujaf-147	108	20	significantly	significantly	ADV
gujaf-147	108	21	influences	influence	VERB
gujaf-147	108	22	financial	financial	ADJ
gujaf-147	108	23	performance	performance	NOUN
gujaf-147	108	24	of	of	ADP
gujaf-147	108	25	listed	list	VERB
gujaf-147	108	26	manufacturing	manufacturing	NOUN
gujaf-147	108	27	firms	firm	NOUN
gujaf-147	108	28	in	in	ADP
gujaf-147	108	29	nigeria	nigeria	PROPN
gujaf-147	108	30	.	.	PUNCT
gujaf-147	109	1	further	far	ADV
gujaf-147	109	2	,	,	PUNCT
gujaf-147	109	3	the	the	DET
gujaf-147	109	4	table	table	NOUN
gujaf-147	109	5	shows	show	VERB
gujaf-147	109	6	a	a	DET
gujaf-147	109	7	negative	negative	ADJ
gujaf-147	109	8	relationship	relationship	NOUN
gujaf-147	109	9	between	between	ADP
gujaf-147	109	10	total	total	ADJ
gujaf-147	109	11	debt	debt	NOUN
gujaf-147	109	12	to	to	ADP
gujaf-147	109	13	asset	asset	NOUN
gujaf-147	109	14	ratio\	ratio\	ADV
gujaf-147	109	15	managerial	managerial	ADJ
gujaf-147	109	16	ownership	ownership	NOUN
gujaf-147	109	17	and	and	CCONJ
gujaf-147	109	18	financial	financial	ADJ
gujaf-147	109	19	performance	performance	NOUN
gujaf-147	109	20	with	with	ADP
gujaf-147	109	21	a	a	DET
gujaf-147	109	22	coefficient	coefficient	NOUN
gujaf-147	109	23	of	of	ADP
gujaf-147	109	24	-0.0364	-0.0364	NOUN
gujaf-147	109	25	and	and	CCONJ
gujaf-147	109	26	a	a	DET
gujaf-147	109	27	t	t	NOUN
gujaf-147	109	28	-	-	PUNCT
gujaf-147	109	29	value	value	NOUN
gujaf-147	109	30	of	of	ADP
gujaf-147	109	31	-0.07	-0.07	NOUN
gujaf-147	109	32	.	.	PUNCT
gujaf-147	110	1	the	the	DET
gujaf-147	110	2	correlation	correlation	NOUN
gujaf-147	110	3	is	be	AUX
gujaf-147	110	4	statistically	statistically	ADV
gujaf-147	110	5	insignificant	insignificant	ADJ
gujaf-147	110	6	at	at	ADP
gujaf-147	110	7	a	a	DET
gujaf-147	110	8	p	p	NOUN
gujaf-147	110	9	-	-	PUNCT
gujaf-147	110	10	value	value	NOUN
gujaf-147	110	11	of	of	ADP
gujaf-147	110	12	0.943	0.943	NUM
gujaf-147	110	13	.	.	PUNCT
gujaf-147	111	1	this	this	DET
gujaf-147	111	2	result	result	NOUN
gujaf-147	111	3	demonstrates	demonstrate	VERB
gujaf-147	111	4	that	that	SCONJ
gujaf-147	111	5	financial	financial	ADJ
gujaf-147	111	6	performance	performance	NOUN
gujaf-147	111	7	decreases	decrease	VERB
gujaf-147	111	8	with	with	ADP
gujaf-147	111	9	the	the	DET
gujaf-147	111	10	interaction	interaction	NOUN
gujaf-147	111	11	between	between	ADP
gujaf-147	111	12	debt	debt	NOUN
gujaf-147	111	13	finance	finance	NOUN
gujaf-147	111	14	and	and	CCONJ
gujaf-147	111	15	managerial	managerial	ADJ
gujaf-147	111	16	ownership	ownership	NOUN
gujaf-147	111	17	.	.	PUNCT
gujaf-147	112	1	even	even	ADV
gujaf-147	112	2	though	though	SCONJ
gujaf-147	112	3	there	there	PRON
gujaf-147	112	4	is	be	VERB
gujaf-147	112	5	evidence	evidence	NOUN
gujaf-147	112	6	of	of	ADP
gujaf-147	112	7	negative	negative	ADJ
gujaf-147	112	8	correlation	correlation	NOUN
gujaf-147	112	9	between	between	ADP
gujaf-147	112	10	the	the	DET
gujaf-147	112	11	interactive	interactive	ADJ
gujaf-147	112	12	variables	variable	NOUN
gujaf-147	112	13	,	,	PUNCT
gujaf-147	112	14	the	the	DET
gujaf-147	112	15	results	result	NOUN
gujaf-147	112	16	indicate	indicate	VERB
gujaf-147	112	17	clearly	clearly	ADV
gujaf-147	112	18	that	that	SCONJ
gujaf-147	112	19	the	the	DET
gujaf-147	112	20	moderating	moderate	VERB
gujaf-147	112	21	effect	effect	NOUN
gujaf-147	112	22	is	be	AUX
gujaf-147	112	23	statistically	statistically	ADV
gujaf-147	112	24	insignificant	insignificant	ADJ
gujaf-147	112	25	.	.	PUNCT
gujaf-147	113	1	5	5	X
gujaf-147	113	2	.	.	X
gujaf-147	113	3	conclusions	conclusion	NOUN
gujaf-147	113	4	and	and	CCONJ
gujaf-147	113	5	recommendations	recommendation	NOUN
gujaf-147	113	6	based	base	VERB
gujaf-147	113	7	on	on	ADP
gujaf-147	113	8	the	the	DET
gujaf-147	113	9	results	result	NOUN
gujaf-147	114	1	,	,	PUNCT
gujaf-147	114	2	the	the	DET
gujaf-147	114	3	study	study	NOUN
gujaf-147	114	4	concludes	conclude	VERB
gujaf-147	114	5	that	that	SCONJ
gujaf-147	114	6	there	there	PRON
gujaf-147	114	7	exists	exist	VERB
gujaf-147	114	8	a	a	DET
gujaf-147	114	9	significant	significant	ADJ
gujaf-147	114	10	and	and	CCONJ
gujaf-147	114	11	negative	negative	ADJ
gujaf-147	114	12	influence	influence	NOUN
gujaf-147	114	13	of	of	ADP
gujaf-147	114	14	total	total	ADJ
gujaf-147	114	15	debt	debt	NOUN
gujaf-147	114	16	finance	finance	NOUN
gujaf-147	114	17	on	on	ADP
gujaf-147	114	18	return	return	NOUN
gujaf-147	114	19	on	on	ADP
gujaf-147	114	20	equity	equity	NOUN
gujaf-147	114	21	.	.	PUNCT
gujaf-147	115	1	this	this	PRON
gujaf-147	115	2	affirms	affirm	VERB
gujaf-147	115	3	that	that	SCONJ
gujaf-147	115	4	companies	company	NOUN
gujaf-147	115	5	’	’	PART
gujaf-147	115	6	profitability	profitability	NOUN
gujaf-147	115	7	growth	growth	NOUN
gujaf-147	115	8	mostly	mostly	ADV
gujaf-147	115	9	results	result	VERB
gujaf-147	115	10	from	from	ADP
gujaf-147	115	11	internal	internal	ADJ
gujaf-147	115	12	finance	finance	NOUN
gujaf-147	115	13	sourcing	sourcing	NOUN
gujaf-147	115	14	with	with	ADP
gujaf-147	115	15	less	less	ADJ
gujaf-147	115	16	borrowing	borrowing	NOUN
gujaf-147	115	17	.	.	PUNCT
gujaf-147	116	1	the	the	DET
gujaf-147	116	2	study	study	NOUN
gujaf-147	116	3	also	also	ADV
gujaf-147	116	4	confirms	confirm	VERB
gujaf-147	116	5	the	the	DET
gujaf-147	116	6	agency	agency	NOUN
gujaf-147	116	7	cost	cost	NOUN
gujaf-147	116	8	theory	theory	NOUN
gujaf-147	116	9	that	that	PRON
gujaf-147	116	10	sees	see	VERB
gujaf-147	116	11	the	the	DET
gujaf-147	116	12	existence	existence	NOUN
gujaf-147	116	13	of	of	ADP
gujaf-147	116	14	relationship	relationship	NOUN
gujaf-147	116	15	between	between	ADP
gujaf-147	116	16	the	the	DET
gujaf-147	116	17	managerial	managerial	ADJ
gujaf-147	116	18	ownership	ownership	NOUN
gujaf-147	116	19	and	and	CCONJ
gujaf-147	116	20	firms	firm	NOUN
gujaf-147	116	21	’	’	PART
gujaf-147	116	22	performance	performance	NOUN
gujaf-147	116	23	.	.	PUNCT
gujaf-147	117	1	the	the	DET
gujaf-147	117	2	8	8	NUM
gujaf-147	117	3	negative	negative	ADJ
gujaf-147	117	4	association	association	NOUN
gujaf-147	117	5	places	place	VERB
gujaf-147	117	6	the	the	DET
gujaf-147	117	7	directors	director	NOUN
gujaf-147	117	8	to	to	PART
gujaf-147	117	9	have	have	VERB
gujaf-147	117	10	minority	minority	NOUN
gujaf-147	117	11	shareholding	shareholding	NOUN
gujaf-147	117	12	in	in	ADP
gujaf-147	117	13	order	order	NOUN
gujaf-147	117	14	to	to	PART
gujaf-147	117	15	improve	improve	VERB
gujaf-147	117	16	financial	financial	ADJ
gujaf-147	117	17	performance	performance	NOUN
gujaf-147	117	18	and	and	CCONJ
gujaf-147	117	19	avert	avert	VERB
gujaf-147	117	20	some	some	DET
gujaf-147	117	21	risk	risk	NOUN
gujaf-147	117	22	.	.	PUNCT
gujaf-147	118	1	the	the	DET
gujaf-147	118	2	study	study	NOUN
gujaf-147	118	3	also	also	ADV
gujaf-147	118	4	concludes	conclude	VERB
gujaf-147	118	5	that	that	SCONJ
gujaf-147	118	6	the	the	DET
gujaf-147	118	7	interaction	interaction	NOUN
gujaf-147	118	8	between	between	ADP
gujaf-147	118	9	debt	debt	NOUN
gujaf-147	118	10	finance	finance	NOUN
gujaf-147	118	11	and	and	CCONJ
gujaf-147	118	12	managerial	managerial	ADJ
gujaf-147	118	13	ownership	ownership	NOUN
gujaf-147	118	14	does	do	AUX
gujaf-147	118	15	not	not	PART
gujaf-147	118	16	significantly	significantly	ADV
gujaf-147	118	17	influence	influence	VERB
gujaf-147	118	18	financial	financial	ADJ
gujaf-147	118	19	performance	performance	NOUN
gujaf-147	118	20	of	of	ADP
gujaf-147	118	21	quoted	quote	VERB
gujaf-147	118	22	manufacturing	manufacturing	NOUN
gujaf-147	118	23	companies	company	NOUN
gujaf-147	118	24	on	on	ADP
gujaf-147	118	25	the	the	DET
gujaf-147	118	26	nigerian	nigerian	ADJ
gujaf-147	118	27	stock	stock	NOUN
gujaf-147	118	28	exchange	exchange	PROPN
gujaf-147	118	29	.	.	PUNCT
gujaf-147	119	1	the	the	DET
gujaf-147	119	2	study	study	NOUN
gujaf-147	119	3	,	,	PUNCT
gujaf-147	119	4	therefore	therefore	ADV
gujaf-147	119	5	,	,	PUNCT
gujaf-147	119	6	recommends	recommend	VERB
gujaf-147	119	7	that	that	SCONJ
gujaf-147	119	8	firms	firm	NOUN
gujaf-147	119	9	should	should	AUX
gujaf-147	119	10	rely	rely	VERB
gujaf-147	119	11	on	on	ADP
gujaf-147	119	12	their	their	PRON
gujaf-147	119	13	retained	retain	VERB
gujaf-147	119	14	earnings	earning	NOUN
gujaf-147	119	15	because	because	SCONJ
gujaf-147	119	16	debt	debt	NOUN
gujaf-147	119	17	financing	financing	NOUN
gujaf-147	119	18	reduces	reduce	VERB
gujaf-147	119	19	financial	financial	ADJ
gujaf-147	119	20	performance	performance	NOUN
gujaf-147	119	21	.	.	PUNCT
gujaf-147	120	1	the	the	DET
gujaf-147	120	2	firms	firm	NOUN
gujaf-147	120	3	should	should	AUX
gujaf-147	120	4	also	also	ADV
gujaf-147	120	5	consider	consider	VERB
gujaf-147	120	6	allowing	allow	VERB
gujaf-147	120	7	the	the	DET
gujaf-147	120	8	directors	director	NOUN
gujaf-147	120	9	to	to	PART
gujaf-147	120	10	have	have	VERB
gujaf-147	120	11	limited	limited	ADJ
gujaf-147	120	12	minority	minority	NOUN
gujaf-147	120	13	shareholding	shareholding	NOUN
gujaf-147	120	14	for	for	ADP
gujaf-147	120	15	the	the	DET
gujaf-147	120	16	purpose	purpose	NOUN
gujaf-147	120	17	of	of	ADP
gujaf-147	120	18	improving	improve	VERB
gujaf-147	120	19	their	their	PRON
gujaf-147	120	20	financial	financial	ADJ
gujaf-147	120	21	performance	performance	NOUN
gujaf-147	120	22	,	,	PUNCT
gujaf-147	120	23	and	and	CCONJ
gujaf-147	120	24	should	should	AUX
gujaf-147	120	25	diversify	diversify	VERB
gujaf-147	120	26	their	their	PRON
gujaf-147	120	27	funds	fund	NOUN
gujaf-147	120	28	into	into	ADP
gujaf-147	120	29	other	other	ADJ
gujaf-147	120	30	profitable	profitable	ADJ
gujaf-147	120	31	business	business	NOUN
gujaf-147	120	32	opportunities	opportunity	NOUN
gujaf-147	120	33	in	in	ADP
gujaf-147	120	34	order	order	NOUN
gujaf-147	120	35	to	to	PART
gujaf-147	120	36	increase	increase	VERB
gujaf-147	120	37	finances	finance	NOUN
gujaf-147	120	38	.	.	PUNCT
gujaf-147	121	1	reference	reference	NOUN
gujaf-147	121	2	aziz	aziz	PROPN
gujaf-147	121	3	,	,	PUNCT
gujaf-147	121	4	s.u.a	s.u.a	PROPN
gujaf-147	121	5	.	.	PUNCT
gujaf-147	122	1	(	(	PUNCT
gujaf-147	122	2	2019	2019	NUM
gujaf-147	122	3	)	)	PUNCT
gujaf-147	122	4	.	.	PUNCT
gujaf-147	123	1	effect	effect	NOUN
gujaf-147	123	2	of	of	ADP
gujaf-147	123	3	debt	debt	NOUN
gujaf-147	123	4	financing	financing	NOUN
gujaf-147	123	5	on	on	ADP
gujaf-147	123	6	firm	firm	ADJ
gujaf-147	123	7	performance	performance	NOUN
gujaf-147	123	8	:	:	PUNCT
gujaf-147	123	9	a	a	DET
gujaf-147	123	10	study	study	NOUN
gujaf-147	123	11	on	on	ADP
gujaf-147	123	12	nonfinancial	nonfinancial	ADJ
gujaf-147	123	13	sector	sector	NOUN
gujaf-147	123	14	of	of	ADP
gujaf-147	123	15	pakistan.open	pakistan.open	ADJ
gujaf-147	123	16	journal	journal	NOUN
gujaf-147	123	17	of	of	ADP
gujaf-147	123	18	economics	economic	NOUN
gujaf-147	123	19	and	and	CCONJ
gujaf-147	123	20	commerce	commerce	PROPN
gujaf-147	123	21	,	,	PUNCT
gujaf-147	123	22	2	2	NUM
gujaf-147	123	23	,	,	PUNCT
gujaf-147	123	24	8	8	NUM
gujaf-147	123	25	-	-	SYM
gujaf-147	123	26	15	15	NUM
gujaf-147	123	27	.	.	PUNCT
gujaf-147	124	1	alalade	alalade	ADJ
gujaf-147	124	2	,	,	PUNCT
gujaf-147	124	3	y.s.a	y.s.a	NOUN
gujaf-147	124	4	.	.	PUNCT
gujaf-147	124	5	,	,	PUNCT
gujaf-147	124	6	james	james	PROPN
gujaf-147	124	7	,	,	PUNCT
gujaf-147	124	8	a.o	a.o	PROPN
gujaf-147	124	9	.	.	PROPN
gujaf-147	124	10	,	,	PUNCT
gujaf-147	124	11	&	&	CCONJ
gujaf-147	124	12	victor	victor	PROPN
gujaf-147	124	13	,	,	PUNCT
gujaf-147	124	14	a.a	a.a	PROPN
gujaf-147	124	15	.	.	PROPN
gujaf-147	124	16	(	(	PUNCT
gujaf-147	124	17	2015	2015	NUM
gujaf-147	124	18	)	)	PUNCT
gujaf-147	124	19	.	.	PUNCT
gujaf-147	125	1	firm	firm	PROPN
gujaf-147	125	2	’s	’s	PART
gujaf-147	125	3	capital	capital	NOUN
gujaf-147	125	4	structure	structure	NOUN
gujaf-147	125	5	and	and	CCONJ
gujaf-147	125	6	profitability	profitability	NOUN
gujaf-147	125	7	performance	performance	NOUN
gujaf-147	125	8	:	:	PUNCT
gujaf-147	125	9	a	a	DET
gujaf-147	125	10	study	study	NOUN
gujaf-147	125	11	of	of	ADP
gujaf-147	125	12	selected	select	VERB
gujaf-147	125	13	food	food	NOUN
gujaf-147	125	14	product	product	NOUN
gujaf-147	125	15	companies	company	NOUN
gujaf-147	125	16	in	in	ADP
gujaf-147	125	17	nigeria	nigeria	PROPN
gujaf-147	125	18	.	.	PUNCT
gujaf-147	126	1	international	international	ADJ
gujaf-147	126	2	journal	journal	PROPN
gujaf-147	126	3	of	of	ADP
gujaf-147	126	4	banking	banking	NOUN
gujaf-147	126	5	and	and	CCONJ
gujaf-147	126	6	finance	finance	NOUN
gujaf-147	126	7	research	research	NOUN
gujaf-147	126	8	,	,	PUNCT
gujaf-147	126	9	1	1	NUM
gujaf-147	126	10	,	,	PUNCT
gujaf-147	126	11	64	64	NUM
gujaf-147	126	12	-	-	SYM
gujaf-147	126	13	83	83	NUM
gujaf-147	126	14	.	.	PUNCT
gujaf-147	127	1	bodunde	bodunde	PROPN
gujaf-147	127	2	,	,	PUNCT
gujaf-147	127	3	o.o	o.o	PROPN
gujaf-147	127	4	.	.	PROPN
gujaf-147	127	5	,	,	PUNCT
gujaf-147	127	6	clement	clement	PROPN
gujaf-147	127	7	,	,	PUNCT
gujaf-147	127	8	o.o	o.o	PROPN
gujaf-147	127	9	.	.	PROPN
gujaf-147	127	10	,	,	PUNCT
gujaf-147	127	11	&	&	CCONJ
gujaf-147	127	12	rosemary	rosemary	PROPN
gujaf-147	127	13	,	,	PUNCT
gujaf-147	127	14	o.s	o.s	PROPN
gujaf-147	127	15	.	.	PUNCT
gujaf-147	127	16	(	(	PUNCT
gujaf-147	127	17	2016	2016	NUM
gujaf-147	127	18	)	)	PUNCT
gujaf-147	127	19	.	.	PUNCT
gujaf-147	128	1	managerial	managerial	ADJ
gujaf-147	128	2	ownership	ownership	NOUN
gujaf-147	128	3	and	and	CCONJ
gujaf-147	128	4	performance	performance	NOUN
gujaf-147	128	5	of	of	ADP
gujaf-147	128	6	listed	list	VERB
gujaf-147	128	7	non	non	ADJ
gujaf-147	128	8	-	-	ADJ
gujaf-147	128	9	financial	financial	ADJ
gujaf-147	128	10	firms	firm	NOUN
gujaf-147	128	11	in	in	ADP
gujaf-147	128	12	nigeria	nigeria	PROPN
gujaf-147	128	13	.	.	PUNCT
gujaf-147	129	1	international	international	ADJ
gujaf-147	129	2	journal	journal	PROPN
gujaf-147	129	3	of	of	ADP
gujaf-147	129	4	business	business	NOUN
gujaf-147	129	5	and	and	CCONJ
gujaf-147	129	6	emerging	emerge	VERB
gujaf-147	129	7	markets	market	NOUN
gujaf-147	129	8	,	,	PUNCT
gujaf-147	129	9	8	8	NUM
gujaf-147	129	10	,	,	PUNCT
gujaf-147	129	11	446	446	NUM
gujaf-147	129	12	-	-	SYM
gujaf-147	129	13	461	461	NUM
gujaf-147	129	14	.	.	PUNCT
gujaf-147	130	1	ida	ida	PROPN
gujaf-147	130	2	,	,	PUNCT
gujaf-147	130	3	a.p.w	a.p.w	NOUN
gujaf-147	130	4	.	.	PUNCT
gujaf-147	130	5	,	,	PUNCT
gujaf-147	130	6	made	make	VERB
gujaf-147	130	7	,	,	PUNCT
gujaf-147	130	8	s.d	s.d	PROPN
gujaf-147	130	9	.	.	PROPN
gujaf-147	130	10	,	,	PUNCT
gujaf-147	130	11	&	&	CCONJ
gujaf-147	130	12	mintarti	mintarti	PROPN
gujaf-147	130	13	,	,	PUNCT
gujaf-147	130	14	r.	r.	PROPN
gujaf-147	130	15	(	(	PUNCT
gujaf-147	130	16	2015	2015	NUM
gujaf-147	130	17	)	)	PUNCT
gujaf-147	130	18	.	.	PUNCT
gujaf-147	131	1	determinants	determinant	NOUN
gujaf-147	131	2	of	of	ADP
gujaf-147	131	3	debt	debt	NOUN
gujaf-147	131	4	financing	financing	NOUN
gujaf-147	131	5	structure	structure	NOUN
gujaf-147	131	6	and	and	CCONJ
gujaf-147	131	7	debt	debt	NOUN
gujaf-147	131	8	maturity	maturity	NOUN
gujaf-147	131	9	:	:	PUNCT
gujaf-147	131	10	empirical	empirical	ADJ
gujaf-147	131	11	studies	study	NOUN
gujaf-147	131	12	of	of	ADP
gujaf-147	131	13	manufacturing	manufacture	VERB
gujaf-147	131	14	company	company	NOUN
gujaf-147	131	15	in	in	ADP
gujaf-147	131	16	indonesian	indonesian	ADJ
gujaf-147	131	17	stock	stock	PROPN
gujaf-147	131	18	exchange	exchange	PROPN
gujaf-147	131	19	.	.	PUNCT
gujaf-147	132	1	american	american	ADJ
gujaf-147	132	2	journal	journal	PROPN
gujaf-147	132	3	of	of	ADP
gujaf-147	132	4	economics	economic	NOUN
gujaf-147	132	5	,	,	PUNCT
gujaf-147	132	6	5	5	NUM
gujaf-147	132	7	,	,	PUNCT
gujaf-147	132	8	321332	321332	NUM
gujaf-147	132	9	.	.	PUNCT
gujaf-147	133	1	jensen	jensen	PROPN
gujaf-147	133	2	,	,	PUNCT
gujaf-147	133	3	m.c	m.c	PROPN
gujaf-147	133	4	.	.	PROPN
gujaf-147	133	5	,	,	PUNCT
gujaf-147	133	6	&	&	CCONJ
gujaf-147	133	7	meckling	meckling	PROPN
gujaf-147	133	8	,	,	PUNCT
gujaf-147	133	9	w.h	w.h	PROPN
gujaf-147	133	10	.	.	PROPN
gujaf-147	133	11	(	(	PUNCT
gujaf-147	133	12	1976	1976	NUM
gujaf-147	133	13	)	)	PUNCT
gujaf-147	133	14	.	.	PUNCT
gujaf-147	134	1	theory	theory	NOUN
gujaf-147	134	2	of	of	ADP
gujaf-147	134	3	the	the	DET
gujaf-147	134	4	firm	firm	NOUN
gujaf-147	134	5	:	:	PUNCT
gujaf-147	134	6	managerial	managerial	ADJ
gujaf-147	134	7	behaviour	behaviour	NOUN
gujaf-147	134	8	,	,	PUNCT
gujaf-147	134	9	agency	agency	NOUN
gujaf-147	134	10	costs	cost	NOUN
gujaf-147	134	11	and	and	CCONJ
gujaf-147	134	12	ownership	ownership	NOUN
gujaf-147	134	13	structure	structure	NOUN
gujaf-147	134	14	.	.	PUNCT
gujaf-147	135	1	journal	journal	PROPN
gujaf-147	135	2	of	of	ADP
gujaf-147	135	3	economics	economic	NOUN
gujaf-147	135	4	,	,	PUNCT
gujaf-147	135	5	3	3	NUM
gujaf-147	135	6	.	.	NOUN
gujaf-147	135	7	305	305	NUM
gujaf-147	135	8	-	-	SYM
gujaf-147	135	9	360	360	NUM
gujaf-147	135	10	.	.	PUNCT
gujaf-147	136	1	jahanzeb	jahanzeb	PROPN
gujaf-147	136	2	,	,	PUNCT
gujaf-147	136	3	a.	a.	NOUN
gujaf-147	136	4	,	,	PUNCT
gujaf-147	136	5	sai	sai	ADJ
gujaf-147	136	6	-	-	ADJ
gujaf-147	136	7	ur	ur	INTJ
gujaf-147	136	8	-	-	PUNCT
gujaf-147	136	9	rehman	rehman	ADJ
gujaf-147	136	10	,	,	PUNCT
gujaf-147	136	11	norkhairul	norkhairul	NOUN
gujaf-147	136	12	,	,	PUNCT
gujaf-147	136	13	h.b	h.b	PROPN
gujaf-147	136	14	.	.	PROPN
gujaf-147	136	15	,	,	PUNCT
gujaf-147	136	16	meisam	meisam	PROPN
gujaf-147	136	17	,	,	PUNCT
gujaf-147	136	18	k.	k.	PROPN
gujaf-147	136	19	,	,	PUNCT
gujaf-147	136	20	&	&	CCONJ
gujaf-147	136	21	aiyoub	aiyoub	PROPN
gujaf-147	136	22	,	,	PUNCT
gujaf-147	136	23	a.	a.	NOUN
gujaf-147	136	24	(	(	PUNCT
gujaf-147	136	25	2014	2014	NUM
gujaf-147	136	26	)	)	PUNCT
gujaf-147	136	27	.	.	PUNCT
gujaf-147	137	1	trade	trade	NOUN
gujaf-147	137	2	-	-	PUNCT
gujaf-147	137	3	off	off	ADP
gujaf-147	137	4	theory	theory	NOUN
gujaf-147	137	5	,	,	PUNCT
gujaf-147	137	6	pecking	pecking	NOUN
gujaf-147	137	7	order	order	NOUN
gujaf-147	137	8	theory	theory	NOUN
gujaf-147	137	9	and	and	CCONJ
gujaf-147	137	10	market	market	NOUN
gujaf-147	137	11	timing	timing	NOUN
gujaf-147	137	12	theory	theory	NOUN
gujaf-147	137	13	:	:	PUNCT
gujaf-147	137	14	a	a	DET
gujaf-147	137	15	comprehensive	comprehensive	ADJ
gujaf-147	137	16	review	review	NOUN
gujaf-147	137	17	of	of	ADP
gujaf-147	137	18	capital	capital	NOUN
gujaf-147	137	19	structure	structure	NOUN
gujaf-147	137	20	theories	theory	NOUN
gujaf-147	137	21	.	.	PUNCT
gujaf-147	138	1	international	international	ADJ
gujaf-147	138	2	journal	journal	PROPN
gujaf-147	138	3	of	of	ADP
gujaf-147	138	4	management	management	NOUN
gujaf-147	138	5	and	and	CCONJ
gujaf-147	138	6	commerce	commerce	NOUN
gujaf-147	138	7	innovations	innovation	NOUN
gujaf-147	138	8	,	,	PUNCT
gujaf-147	138	9	1,1118	1,1118	NUM
gujaf-147	138	10	.	.	PUNCT
gujaf-147	139	1	kalu	kalu	PROPN
gujaf-147	139	2	,	,	PUNCT
gujaf-147	139	3	a.o	a.o	PROPN
gujaf-147	139	4	.	.	PROPN
gujaf-147	139	5	,	,	PUNCT
gujaf-147	139	6	&	&	CCONJ
gujaf-147	139	7	ken	ken	PROPN
gujaf-147	139	8	,	,	PUNCT
gujaf-147	139	9	n.c	n.c	PROPN
gujaf-147	139	10	.	.	PROPN
gujaf-147	139	11	(	(	PUNCT
gujaf-147	139	12	2016	2016	NUM
gujaf-147	139	13	)	)	PUNCT
gujaf-147	139	14	.	.	PUNCT
gujaf-147	140	1	capital	capital	NOUN
gujaf-147	140	2	structure	structure	NOUN
gujaf-147	140	3	composition	composition	NOUN
gujaf-147	140	4	and	and	CCONJ
gujaf-147	140	5	financial	financial	ADJ
gujaf-147	140	6	performance	performance	NOUN
gujaf-147	140	7	of	of	ADP
gujaf-147	140	8	firms	firm	NOUN
gujaf-147	140	9	in	in	ADP
gujaf-147	140	10	the	the	DET
gujaf-147	140	11	brewery	brewery	NOUN
gujaf-147	140	12	industry	industry	NOUN
gujaf-147	140	13	:	:	PUNCT
gujaf-147	140	14	evidence	evidence	NOUN
gujaf-147	140	15	from	from	ADP
gujaf-147	140	16	nigeria	nigeria	PROPN
gujaf-147	140	17	.	.	PUNCT
gujaf-147	141	1	research	research	NOUN
gujaf-147	141	2	journal	journal	PROPN
gujaf-147	141	3	of	of	ADP
gujaf-147	141	4	finance	finance	NOUN
gujaf-147	141	5	and	and	CCONJ
gujaf-147	141	6	accounting	accounting	NOUN
gujaf-147	141	7	,	,	PUNCT
gujaf-147	141	8	7	7	NUM
gujaf-147	141	9	,	,	PUNCT
gujaf-147	141	10	7	7	NUM
gujaf-147	141	11	-	-	SYM
gujaf-147	141	12	15	15	NUM
gujaf-147	141	13	.	.	PUNCT
gujaf-147	141	14	mamaro	mamaro	NOUN
gujaf-147	141	15	,	,	PUNCT
gujaf-147	141	16	l.	l.	PROPN
gujaf-147	141	17	,	,	PUNCT
gujaf-147	141	18	&	&	CCONJ
gujaf-147	141	19	tsholofelo	tsholofelo	PROPN
gujaf-147	141	20	,	,	PUNCT
gujaf-147	141	21	l.	l.	PROPN
gujaf-147	141	22	(	(	PUNCT
gujaf-147	141	23	2020	2020	NUM
gujaf-147	141	24	)	)	PUNCT
gujaf-147	141	25	.	.	PUNCT
gujaf-147	142	1	the	the	DET
gujaf-147	142	2	impact	impact	NOUN
gujaf-147	142	3	of	of	ADP
gujaf-147	142	4	debt	debt	NOUN
gujaf-147	142	5	financing	financing	NOUN
gujaf-147	142	6	on	on	ADP
gujaf-147	142	7	financial	financial	ADJ
gujaf-147	142	8	performance	performance	NOUN
gujaf-147	142	9	:	:	PUNCT
gujaf-147	142	10	evidence	evidence	NOUN
gujaf-147	142	11	from	from	ADP
gujaf-147	142	12	retail	retail	ADJ
gujaf-147	142	13	firms	firm	NOUN
gujaf-147	142	14	on	on	ADP
gujaf-147	142	15	the	the	DET
gujaf-147	142	16	jse	jse	PROPN
gujaf-147	142	17	.	.	PUNCT
gujaf-147	142	18	journal	journal	PROPN
gujaf-147	142	19	of	of	ADP
gujaf-147	142	20	accounting	accounting	NOUN
gujaf-147	142	21	and	and	CCONJ
gujaf-147	142	22	management,.10	management,.10	PROPN
gujaf-147	142	23	,	,	PUNCT
gujaf-147	142	24	23	23	NUM
gujaf-147	142	25	-	-	SYM
gujaf-147	142	26	33	33	NUM
gujaf-147	142	27	.	.	PUNCT
gujaf-147	143	1	owkware	owkware	ADJ
gujaf-147	143	2	,	,	PUNCT
gujaf-147	143	3	m.	m.	NOUN
gujaf-147	143	4	,	,	PUNCT
gujaf-147	143	5	joshua	joshua	PROPN
gujaf-147	143	6	,	,	PUNCT
gujaf-147	143	7	w.	w.	PROPN
gujaf-147	143	8	,	,	PUNCT
gujaf-147	143	9	&	&	CCONJ
gujaf-147	143	10	james	james	PROPN
gujaf-147	143	11	,	,	PUNCT
gujaf-147	143	12	m.	m.	NOUN
gujaf-147	143	13	(	(	PUNCT
gujaf-147	143	14	2021	2021	NUM
gujaf-147	143	15	)	)	PUNCT
gujaf-147	143	16	.	.	PUNCT
gujaf-147	144	1	moderating	moderate	VERB
gujaf-147	144	2	influence	influence	NOUN
gujaf-147	144	3	of	of	ADP
gujaf-147	144	4	firm	firm	ADJ
gujaf-147	144	5	size	size	NOUN
gujaf-147	144	6	on	on	ADP
gujaf-147	144	7	cost	cost	NOUN
gujaf-147	144	8	of	of	ADP
gujaf-147	144	9	debt	debt	NOUN
gujaf-147	144	10	and	and	CCONJ
gujaf-147	144	11	financial	financial	ADJ
gujaf-147	144	12	performance	performance	NOUN
gujaf-147	144	13	of	of	ADP
gujaf-147	144	14	listed	list	VERB
gujaf-147	144	15	firms	firm	NOUN
gujaf-147	144	16	in	in	ADP
gujaf-147	144	17	nairobi	nairobi	PROPN
gujaf-147	144	18	securities	security	NOUN
gujaf-147	144	19	exchange	exchange	PROPN
gujaf-147	144	20	.	.	PUNCT
gujaf-147	145	1	international	international	ADJ
gujaf-147	145	2	journal	journal	PROPN
gujaf-147	145	3	of	of	ADP
gujaf-147	145	4	academics	academic	NOUN
gujaf-147	145	5	and	and	CCONJ
gujaf-147	145	6	research	research	NOUN
gujaf-147	145	7	,	,	PUNCT
gujaf-147	145	8	3	3	NUM
gujaf-147	145	9	,	,	PUNCT
gujaf-147	145	10	90	90	NUM
gujaf-147	145	11	-	-	SYM
gujaf-147	145	12	101	101	NUM
gujaf-147	145	13	.	.	NOUN
gujaf-147	145	14	9	9	NUM
gujaf-147	145	15	orji	orji	NOUN
gujaf-147	145	16	,	,	PUNCT
gujaf-147	145	17	a.	a.	NOUN
gujaf-147	145	18	,	,	PUNCT
gujaf-147	145	19	nwadialor	nwadialor	PROPN
gujaf-147	145	20	,	,	PUNCT
gujaf-147	145	21	e.	e.	PROPN
gujaf-147	145	22	o.	o.	PROPN
gujaf-147	145	23	&	&	CCONJ
gujaf-147	145	24	agubata	agubata	PROPN
gujaf-147	145	25	,	,	PUNCT
gujaf-147	145	26	n.	n.	NOUN
gujaf-147	145	27	(	(	PUNCT
gujaf-147	145	28	2021	2021	NUM
gujaf-147	145	29	)	)	PUNCT
gujaf-147	145	30	.	.	PUNCT
gujaf-147	146	1	effect	effect	NOUN
gujaf-147	146	2	of	of	ADP
gujaf-147	146	3	debt	debt	NOUN
gujaf-147	146	4	financing	financing	NOUN
gujaf-147	146	5	on	on	ADP
gujaf-147	146	6	firms	firm	NOUN
gujaf-147	146	7	performance	performance	NOUN
gujaf-147	146	8	in	in	ADP
gujaf-147	146	9	nigeria	nigeria	PROPN
gujaf-147	146	10	.	.	PUNCT
gujaf-147	147	1	journal	journal	PROPN
gujaf-147	147	2	of	of	ADP
gujaf-147	147	3	accounting	accounting	NOUN
gujaf-147	147	4	and	and	CCONJ
gujaf-147	147	5	financial	financial	ADJ
gujaf-147	147	6	management	management	NOUN
gujaf-147	147	7	,	,	PUNCT
gujaf-147	147	8	7	7	NUM
gujaf-147	147	9	,	,	PUNCT
gujaf-147	147	10	60	60	NUM
gujaf-147	147	11	-	-	SYM
gujaf-147	147	12	72	72	NUM
gujaf-147	147	13	oghenero	oghenero	NOUN
gujaf-147	147	14	,	,	PUNCT
gujaf-147	147	15	o.g	o.g	PROPN
gujaf-147	147	16	.	.	PROPN
gujaf-147	147	17	,	,	PUNCT
gujaf-147	147	18	&	&	CCONJ
gujaf-147	147	19	samuel	samuel	PROPN
gujaf-147	147	20	,	,	PUNCT
gujaf-147	147	21	a.p	a.p	PROPN
gujaf-147	147	22	.	.	PROPN
gujaf-147	147	23	(	(	PUNCT
gujaf-147	147	24	2021	2021	NUM
gujaf-147	147	25	)	)	PUNCT
gujaf-147	147	26	.	.	PUNCT
gujaf-147	148	1	capital	capital	NOUN
gujaf-147	148	2	structure	structure	NOUN
gujaf-147	148	3	optimality	optimality	NOUN
gujaf-147	148	4	and	and	CCONJ
gujaf-147	148	5	performance	performance	NOUN
gujaf-147	148	6	metrics	metric	NOUN
gujaf-147	148	7	of	of	ADP
gujaf-147	148	8	selected	select	VERB
gujaf-147	148	9	multinationals	multinational	NOUN
gujaf-147	148	10	in	in	ADP
gujaf-147	148	11	nigeria	nigeria	PROPN
gujaf-147	148	12	.	.	PUNCT
gujaf-147	149	1	european	european	PROPN
gujaf-147	149	2	journal	journal	PROPN
gujaf-147	149	3	of	of	ADP
gujaf-147	149	4	business	business	NOUN
gujaf-147	149	5	innovation	innovation	NOUN
gujaf-147	149	6	research,9	research,9	NOUN
gujaf-147	149	7	,	,	PUNCT
gujaf-147	149	8	68	68	NUM
gujaf-147	149	9	-	-	SYM
gujaf-147	149	10	80	80	NUM
gujaf-147	149	11	.	.	PUNCT
gujaf-147	150	1	oyesola	oyesola	PROPN
gujaf-147	150	2	,	,	PUNCT
gujaf-147	150	3	r.s	r.s	PROPN
gujaf-147	150	4	.	.	PROPN
gujaf-147	150	5	(	(	PUNCT
gujaf-147	150	6	2009	2009	NUM
gujaf-147	150	7	)	)	PUNCT
gujaf-147	150	8	.	.	PUNCT
gujaf-147	151	1	the	the	DET
gujaf-147	151	2	effect	effect	NOUN
gujaf-147	151	3	of	of	ADP
gujaf-147	151	4	capital	capital	NOUN
gujaf-147	151	5	structure	structure	NOUN
gujaf-147	151	6	on	on	ADP
gujaf-147	151	7	profitability	profitability	NOUN
gujaf-147	151	8	:	:	PUNCT
gujaf-147	151	9	an	an	DET
gujaf-147	151	10	empirical	empirical	ADJ
gujaf-147	151	11	analysis	analysis	NOUN
gujaf-147	151	12	of	of	ADP
gujaf-147	151	13	listed	list	VERB
gujaf-147	151	14	firms	firm	NOUN
gujaf-147	151	15	in	in	ADP
gujaf-147	151	16	nigeria	nigeria	PROPN
gujaf-147	151	17	.	.	PUNCT
gujaf-147	152	1	the	the	DET
gujaf-147	152	2	journal	journal	NOUN
gujaf-147	152	3	of	of	ADP
gujaf-147	152	4	business	business	NOUN
gujaf-147	152	5	and	and	CCONJ
gujaf-147	152	6	finance	finance	NOUN
gujaf-147	152	7	research	research	NOUN
gujaf-147	152	8	,	,	PUNCT
gujaf-147	152	9	3	3	NUM
gujaf-147	152	10	.	.	NOUN
gujaf-147	152	11	121	121	NUM
gujaf-147	152	12	-	-	SYM
gujaf-147	152	13	129	129	NUM
gujaf-147	152	14	.	.	PUNCT
gujaf-147	153	1	owoloja	owoloja	ADJ
gujaf-147	153	2	,	,	PUNCT
gujaf-147	153	3	u.p.i	u.p.i	ADJ
gujaf-147	153	4	.	.	PROPN
gujaf-147	153	5	,	,	PUNCT
gujaf-147	153	6	gbajumo	gbajumo	NOUN
gujaf-147	153	7	-	-	PUNCT
gujaf-147	153	8	sherifm	sherifm	NOUN
gujaf-147	153	9	m.a	m.a	PROPN
gujaf-147	153	10	.	.	PROPN
gujaf-147	153	11	,	,	PUNCT
gujaf-147	153	12	umaoru	umaoru	PROPN
gujaf-147	153	13	,	,	PUNCT
gujaf-147	153	14	b.	b.	PROPN
gujaf-147	153	15	,	,	PUNCT
gujaf-147	153	16	babatunde	babatunde	PROPN
gujaf-147	153	17	,	,	PUNCT
gujaf-147	153	18	s.a	s.a	PROPN
gujaf-147	153	19	.	.	PROPN
gujaf-147	153	20	,	,	PUNCT
gujaf-147	153	21	&	&	CCONJ
gujaf-147	153	22	ilimezekhe	ilimezekhe	PROPN
gujaf-147	153	23	,	,	PUNCT
gujaf-147	153	24	d.	d.	PROPN
gujaf-147	153	25	(	(	PUNCT
gujaf-147	153	26	2020	2020	NUM
gujaf-147	153	27	)	)	PUNCT
gujaf-147	153	28	.	.	PUNCT
gujaf-147	154	1	capital	capital	NOUN
gujaf-147	154	2	structure	structure	NOUN
gujaf-147	154	3	and	and	CCONJ
gujaf-147	154	4	firm	firm	NOUN
gujaf-147	154	5	’s	’s	PART
gujaf-147	154	6	profitability	profitability	NOUN
gujaf-147	154	7	:	:	PUNCT
gujaf-147	154	8	evidence	evidence	NOUN
gujaf-147	154	9	from	from	ADP
gujaf-147	154	10	listed	list	VERB
gujaf-147	154	11	consumer	consumer	NOUN
gujaf-147	154	12	goods	good	NOUN
gujaf-147	154	13	sector	sector	NOUN
gujaf-147	154	14	in	in	ADP
gujaf-147	154	15	nigeria	nigeria	PROPN
gujaf-147	154	16	.	.	PUNCT
gujaf-147	155	1	journal	journal	PROPN
gujaf-147	155	2	of	of	ADP
gujaf-147	155	3	accounting	accounting	NOUN
gujaf-147	155	4	,	,	PUNCT
gujaf-147	155	5	business	business	NOUN
gujaf-147	155	6	and	and	CCONJ
gujaf-147	155	7	finance	finance	NOUN
gujaf-147	155	8	research	research	NOUN
gujaf-147	155	9	,	,	PUNCT
gujaf-147	155	10	9	9	NUM
gujaf-147	155	11	,	,	PUNCT
gujaf-147	155	12	50	50	NUM
gujaf-147	155	13	-	-	SYM
gujaf-147	155	14	56	56	NUM
gujaf-147	155	15	.	.	PUNCT
gujaf-147	156	1	ruan	ruan	PROPN
gujaf-147	156	2	,	,	PUNCT
gujaf-147	156	3	w.	w.	PROPN
gujaf-147	156	4	,	,	PUNCT
gujaf-147	156	5	gary	gary	PROPN
gujaf-147	156	6	,	,	PUNCT
gujaf-147	156	7	t.	t.	PROPN
gujaf-147	156	8	,	,	PUNCT
gujaf-147	156	9	&	&	CCONJ
gujaf-147	156	10	shiguang	shiguang	PROPN
gujaf-147	156	11	,	,	PUNCT
gujaf-147	156	12	ma	ma	PROPN
gujaf-147	156	13	(	(	PUNCT
gujaf-147	156	14	2011	2011	NUM
gujaf-147	156	15	)	)	PUNCT
gujaf-147	156	16	.	.	PUNCT
gujaf-147	157	1	managerial	managerial	ADJ
gujaf-147	157	2	ownership	ownership	NOUN
gujaf-147	157	3	,	,	PUNCT
gujaf-147	157	4	capital	capital	NOUN
gujaf-147	157	5	structure	structure	NOUN
gujaf-147	157	6	and	and	CCONJ
gujaf-147	157	7	firm	firm	ADJ
gujaf-147	157	8	value	value	NOUN
gujaf-147	157	9	:	:	PUNCT
gujaf-147	157	10	evidence	evidence	NOUN
gujaf-147	157	11	from	from	ADP
gujaf-147	157	12	china	china	PROPN
gujaf-147	157	13	’s	’s	PART
gujaf-147	157	14	civilian	civilian	ADJ
gujaf-147	157	15	-	-	PUNCT
gujaf-147	157	16	run	run	VERB
gujaf-147	157	17	firms	firm	NOUN
gujaf-147	157	18	.	.	PUNCT
gujaf-147	158	1	australian	australian	ADJ
gujaf-147	158	2	accounting	accounting	NOUN
gujaf-147	158	3	business	business	NOUN
gujaf-147	158	4	and	and	CCONJ
gujaf-147	158	5	finance	finance	NOUN
gujaf-147	158	6	journal	journal	NOUN
gujaf-147	158	7	,	,	PUNCT
gujaf-147	158	8	5	5	NUM
gujaf-147	158	9	,	,	PUNCT
gujaf-147	158	10	73	73	NUM
gujaf-147	158	11	-	-	SYM
gujaf-147	158	12	92	92	NUM
gujaf-147	158	13	.	.	PUNCT
gujaf-147	159	1	tongco	tongco	PROPN
gujaf-147	159	2	,	,	PUNCT
gujaf-147	159	3	c.	c.	PROPN
gujaf-147	159	4	d.	d.	PROPN
gujaf-147	159	5	ma	ma	PROPN
gujaf-147	159	6	(	(	PUNCT
gujaf-147	159	7	2007	2007	NUM
gujaf-147	159	8	)	)	PUNCT
gujaf-147	159	9	.	.	PUNCT
gujaf-147	160	1	purposive	purposive	ADJ
gujaf-147	160	2	sampling	sampling	NOUN
gujaf-147	160	3	as	as	ADP
gujaf-147	160	4	a	a	DET
gujaf-147	160	5	tool	tool	NOUN
gujaf-147	160	6	for	for	ADP
gujaf-147	160	7	informant	informant	NOUN
gujaf-147	160	8	selection	selection	NOUN
gujaf-147	160	9	.	.	PUNCT
gujaf-147	161	1	a	a	DET
gujaf-147	161	2	journal	journal	NOUN
gujaf-147	161	3	of	of	ADP
gujaf-147	161	4	plants	plant	NOUN
gujaf-147	161	5	,	,	PUNCT
gujaf-147	161	6	people	people	NOUN
gujaf-147	161	7	,	,	PUNCT
gujaf-147	161	8	and	and	CCONJ
gujaf-147	161	9	applied	apply	VERB
gujaf-147	161	10	research	research	NOUN
gujaf-147	161	11	.	.	PUNCT
gujaf-147	162	1	core.ac.uk	core.ac.uk	PROPN
gujaf-147	162	2	sunday	sunday	PROPN
gujaf-147	162	3	,	,	PUNCT
gujaf-147	162	4	a.j	a.j	PROPN
gujaf-147	162	5	.	.	PROPN
gujaf-147	162	6	,	,	PUNCT
gujaf-147	162	7	&	&	CCONJ
gujaf-147	162	8	onatuyeh	onatuyeh	PROPN
gujaf-147	162	9	,	,	PUNCT
gujaf-147	162	10	a.e	a.e	PROPN
gujaf-147	162	11	.	.	PROPN
gujaf-147	162	12	(	(	PUNCT
gujaf-147	162	13	2019	2019	NUM
gujaf-147	162	14	)	)	PUNCT
gujaf-147	162	15	.	.	PUNCT
gujaf-147	163	1	effect	effect	NOUN
gujaf-147	163	2	of	of	ADP
gujaf-147	163	3	debt	debt	NOUN
gujaf-147	163	4	financing	financing	NOUN
gujaf-147	163	5	on	on	ADP
gujaf-147	163	6	the	the	DET
gujaf-147	163	7	corporate	corporate	ADJ
gujaf-147	163	8	performance	performance	NOUN
gujaf-147	163	9	:	:	PUNCT
gujaf-147	163	10	a	a	DET
gujaf-147	163	11	study	study	NOUN
gujaf-147	163	12	of	of	ADP
gujaf-147	163	13	listed	list	VERB
gujaf-147	163	14	consumer	consumer	NOUN
gujaf-147	163	15	goods	good	NOUN
gujaf-147	163	16	firms	firm	NOUN
gujaf-147	163	17	in	in	ADP
gujaf-147	163	18	nigeria	nigeria	PROPN
gujaf-147	163	19	.	.	PUNCT
gujaf-147	164	1	international	international	ADJ
gujaf-147	164	2	journal	journal	PROPN
gujaf-147	164	3	of	of	ADP
gujaf-147	164	4	academic	academic	ADJ
gujaf-147	164	5	accounting	accounting	NOUN
gujaf-147	164	6	,	,	PUNCT
gujaf-147	164	7	finance	finance	NOUN
gujaf-147	164	8	and	and	CCONJ
gujaf-147	164	9	management	management	NOUN
gujaf-147	164	10	research	research	NOUN
gujaf-147	164	11	,	,	PUNCT
gujaf-147	164	12	3	3	NUM
gujaf-147	164	13	,	,	PUNCT
gujaf-147	164	14	26	26	NUM
gujaf-147	164	15	-	-	SYM
gujaf-147	164	16	34	34	NUM
gujaf-147	164	17	.	.	PUNCT
gujaf-147	165	1	usman	usman	PROPN
gujaf-147	165	2	,	,	PUNCT
gujaf-147	165	3	h.a	h.a	PROPN
gujaf-147	165	4	.	.	PROPN
gujaf-147	165	5	,	,	PUNCT
gujaf-147	165	6	samaila	samaila	PROPN
gujaf-147	165	7	,	,	PUNCT
gujaf-147	165	8	i.	i.	PROPN
gujaf-147	165	9	n.	n.	PROPN
gujaf-147	165	10	,	,	PUNCT
gujaf-147	165	11	&	&	CCONJ
gujaf-147	165	12	dalhat	dalhat	PROPN
gujaf-147	165	13	,	,	PUNCT
gujaf-147	166	1	b.s	b.s	PROPN
gujaf-147	166	2	.	.	PROPN
gujaf-147	166	3	(	(	PUNCT
gujaf-147	166	4	2018	2018	NUM
gujaf-147	166	5	)	)	PUNCT
gujaf-147	166	6	.	.	PUNCT
gujaf-147	167	1	capital	capital	NOUN
gujaf-147	167	2	structure	structure	NOUN
gujaf-147	167	3	and	and	CCONJ
gujaf-147	167	4	performance	performance	NOUN
gujaf-147	167	5	of	of	ADP
gujaf-147	167	6	deposit	deposit	NOUN
gujaf-147	167	7	money	money	NOUN
gujaf-147	167	8	banks	bank	NOUN
gujaf-147	167	9	in	in	ADP
gujaf-147	167	10	nigeria	nigeria	PROPN
gujaf-147	167	11	.	.	PUNCT
gujaf-147	168	1	ndic	ndic	ADJ
gujaf-147	168	2	quarterly	quarterly	PROPN
gujaf-147	168	3	,	,	PUNCT
gujaf-147	168	4	33	33	NUM
gujaf-147	168	5	,	,	PUNCT
gujaf-147	168	6	49	49	NUM
gujaf-147	168	7	-	-	SYM
gujaf-147	168	8	76	76	NUM
gujaf-147	168	9	.	.	PUNCT