id	sid	tid	token	lemma	pos
gujaf-177	1	1	gusau	gusau	PROPN
gujaf-177	1	2	journal	journal	NOUN
gujaf-177	1	3	of	of	ADP
gujaf-177	1	4	accounting	accounting	NOUN
gujaf-177	1	5	and	and	CCONJ
gujaf-177	1	6	finance	finance	NOUN
gujaf-177	1	7	,	,	PUNCT
gujaf-177	1	8	vol	vol	NOUN
gujaf-177	1	9	.	.	PROPN
gujaf-177	1	10	3	3	NUM
gujaf-177	1	11	,	,	PUNCT
gujaf-177	1	12	issue	issue	NOUN
gujaf-177	1	13	3	3	NUM
gujaf-177	1	14	,	,	PUNCT
gujaf-177	1	15	october	october	PROPN
gujaf-177	1	16	,	,	PUNCT
gujaf-177	1	17	2022	2022	NUM
gujaf-177	1	18	i	i	PRON
gujaf-177	1	19	gusau	gusau	PROPN
gujaf-177	1	20	journal	journal	PROPN
gujaf-177	1	21	of	of	ADP
gujaf-177	1	22	accounting	accounting	NOUN
gujaf-177	1	23	and	and	CCONJ
gujaf-177	1	24	finance	finance	NOUN
gujaf-177	1	25	(	(	PUNCT
gujaf-177	1	26	gujaf	gujaf	NOUN
gujaf-177	1	27	)	)	PUNCT
gujaf-177	1	28	vol	vol	NOUN
gujaf-177	1	29	.	.	NOUN
gujaf-177	1	30	3	3	NUM
gujaf-177	1	31	issue	issue	NOUN
gujaf-177	1	32	3	3	NUM
gujaf-177	1	33	,	,	PUNCT
gujaf-177	1	34	october	october	PROPN
gujaf-177	1	35	,	,	PUNCT
gujaf-177	1	36	2022	2022	NUM
gujaf-177	1	37	issn	issn	NOUN
gujaf-177	1	38	:	:	PUNCT
gujaf-177	1	39	2756	2756	NUM
gujaf-177	1	40	-	-	PUNCT
gujaf-177	1	41	665x	665x	NOUN
gujaf-177	1	42	a	a	DET
gujaf-177	1	43	publication	publication	NOUN
gujaf-177	1	44	of	of	ADP
gujaf-177	1	45	department	department	NOUN
gujaf-177	1	46	of	of	ADP
gujaf-177	1	47	accounting	accounting	NOUN
gujaf-177	1	48	and	and	CCONJ
gujaf-177	1	49	finance	finance	NOUN
gujaf-177	1	50	,	,	PUNCT
gujaf-177	1	51	faculty	faculty	NOUN
gujaf-177	1	52	of	of	ADP
gujaf-177	1	53	management	management	NOUN
gujaf-177	1	54	and	and	CCONJ
gujaf-177	1	55	social	social	ADJ
gujaf-177	1	56	sciences	science	NOUN
gujaf-177	1	57	,	,	PUNCT
gujaf-177	1	58	federal	federal	ADJ
gujaf-177	1	59	university	university	NOUN
gujaf-177	1	60	gusau	gusau	NOUN
gujaf-177	1	61	,	,	PUNCT
gujaf-177	1	62	zamfara	zamfara	PROPN
gujaf-177	1	63	state	state	PROPN
gujaf-177	1	64	-nigeria	-nigeria	PROPN
gujaf-177	1	65	gusau	gusau	ADJ
gujaf-177	1	66	journal	journal	NOUN
gujaf-177	1	67	of	of	ADP
gujaf-177	1	68	accounting	accounting	NOUN
gujaf-177	1	69	and	and	CCONJ
gujaf-177	1	70	finance	finance	NOUN
gujaf-177	1	71	,	,	PUNCT
gujaf-177	1	72	vol	vol	NOUN
gujaf-177	1	73	.	.	PROPN
gujaf-177	1	74	3	3	NUM
gujaf-177	1	75	,	,	PUNCT
gujaf-177	1	76	issue	issue	NOUN
gujaf-177	1	77	3	3	NUM
gujaf-177	1	78	,	,	PUNCT
gujaf-177	1	79	october	october	PROPN
gujaf-177	1	80	,	,	PUNCT
gujaf-177	1	81	2022	2022	NUM
gujaf-177	1	82	ii	ii	PROPN
gujaf-177	1	83	©	©	PROPN
gujaf-177	1	84	department	department	PROPN
gujaf-177	1	85	of	of	ADP
gujaf-177	1	86	accounting	accounting	NOUN
gujaf-177	1	87	and	and	CCONJ
gujaf-177	1	88	finance	finance	NOUN
gujaf-177	1	89	vol	vol	NOUN
gujaf-177	1	90	.	.	PUNCT
gujaf-177	2	1	3	3	NUM
gujaf-177	2	2	issue	issue	NOUN
gujaf-177	2	3	3	3	NUM
gujaf-177	2	4	october	october	PROPN
gujaf-177	2	5	,	,	PUNCT
gujaf-177	2	6	2022	2022	NUM
gujaf-177	2	7	issn	issn	VERB
gujaf-177	2	8	:	:	PUNCT
gujaf-177	2	9	2756	2756	NUM
gujaf-177	2	10	-	-	PUNCT
gujaf-177	2	11	665x	665x	NOUN
gujaf-177	2	12	a	a	DET
gujaf-177	2	13	publication	publication	NOUN
gujaf-177	2	14	of	of	ADP
gujaf-177	2	15	department	department	NOUN
gujaf-177	2	16	of	of	ADP
gujaf-177	2	17	accounting	accounting	NOUN
gujaf-177	2	18	and	and	CCONJ
gujaf-177	2	19	finance	finance	NOUN
gujaf-177	2	20	,	,	PUNCT
gujaf-177	2	21	faculty	faculty	NOUN
gujaf-177	2	22	of	of	ADP
gujaf-177	2	23	management	management	NOUN
gujaf-177	2	24	and	and	CCONJ
gujaf-177	2	25	social	social	ADJ
gujaf-177	2	26	sciences	science	NOUN
gujaf-177	2	27	,	,	PUNCT
gujaf-177	2	28	federal	federal	ADJ
gujaf-177	2	29	university	university	NOUN
gujaf-177	2	30	gusau	gusau	NOUN
gujaf-177	2	31	,	,	PUNCT
gujaf-177	2	32	zamfara	zamfara	PROPN
gujaf-177	2	33	state	state	NOUN
gujaf-177	2	34	-nigeria	-nigeria	PROPN
gujaf-177	2	35	all	all	DET
gujaf-177	2	36	rights	right	NOUN
gujaf-177	2	37	reserved	reserve	VERB
gujaf-177	2	38	except	except	SCONJ
gujaf-177	2	39	for	for	ADP
gujaf-177	2	40	academic	academic	ADJ
gujaf-177	2	41	purposes	purpose	NOUN
gujaf-177	2	42	no	no	DET
gujaf-177	2	43	part	part	NOUN
gujaf-177	2	44	or	or	CCONJ
gujaf-177	2	45	whole	whole	NOUN
gujaf-177	2	46	of	of	ADP
gujaf-177	2	47	this	this	DET
gujaf-177	2	48	publication	publication	NOUN
gujaf-177	2	49	is	be	AUX
gujaf-177	2	50	allowed	allow	VERB
gujaf-177	2	51	to	to	PART
gujaf-177	2	52	be	be	AUX
gujaf-177	2	53	reproduced	reproduce	VERB
gujaf-177	2	54	,	,	PUNCT
gujaf-177	2	55	stored	store	VERB
gujaf-177	2	56	in	in	ADP
gujaf-177	2	57	a	a	DET
gujaf-177	2	58	retrieval	retrieval	NOUN
gujaf-177	2	59	system	system	NOUN
gujaf-177	2	60	or	or	CCONJ
gujaf-177	2	61	transmitted	transmit	VERB
gujaf-177	2	62	in	in	ADP
gujaf-177	2	63	any	any	DET
gujaf-177	2	64	form	form	NOUN
gujaf-177	2	65	or	or	CCONJ
gujaf-177	2	66	by	by	ADP
gujaf-177	2	67	any	any	DET
gujaf-177	2	68	means	mean	NOUN
gujaf-177	2	69	be	be	AUX
gujaf-177	2	70	it	it	PRON
gujaf-177	2	71	mechanical	mechanical	ADJ
gujaf-177	2	72	,	,	PUNCT
gujaf-177	2	73	electrical	electrical	ADJ
gujaf-177	2	74	,	,	PUNCT
gujaf-177	2	75	photocopying	photocopying	NOUN
gujaf-177	2	76	,	,	PUNCT
gujaf-177	2	77	recording	recording	NOUN
gujaf-177	2	78	or	or	CCONJ
gujaf-177	2	79	otherwise	otherwise	ADV
gujaf-177	2	80	,	,	PUNCT
gujaf-177	2	81	without	without	ADP
gujaf-177	2	82	prior	prior	ADJ
gujaf-177	2	83	permission	permission	NOUN
gujaf-177	2	84	of	of	ADP
gujaf-177	2	85	the	the	DET
gujaf-177	2	86	copyright	copyright	NOUN
gujaf-177	2	87	owner	owner	NOUN
gujaf-177	2	88	.	.	PUNCT
gujaf-177	3	1	published	publish	VERB
gujaf-177	3	2	and	and	CCONJ
gujaf-177	3	3	printed	print	VERB
gujaf-177	3	4	by	by	ADP
gujaf-177	3	5	:	:	PUNCT
gujaf-177	3	6	ahmadu	ahmadu	PROPN
gujaf-177	3	7	bello	bello	PROPN
gujaf-177	3	8	university	university	PROPN
gujaf-177	3	9	press	press	NOUN
gujaf-177	3	10	limited	limit	VERB
gujaf-177	3	11	,	,	PUNCT
gujaf-177	3	12	zaria	zaria	PROPN
gujaf-177	3	13	kaduna	kaduna	PROPN
gujaf-177	3	14	state	state	PROPN
gujaf-177	3	15	,	,	PUNCT
gujaf-177	3	16	nigeria	nigeria	PROPN
gujaf-177	3	17	.	.	PUNCT
gujaf-177	4	1	tel	tel	ADP
gujaf-177	4	2	:	:	PUNCT
gujaf-177	4	3	08065949711	08065949711	NUM
gujaf-177	4	4	,	,	PUNCT
gujaf-177	4	5	069	069	NUM
gujaf-177	4	6	-	-	SYM
gujaf-177	4	7	879121	879121	NUM
gujaf-177	4	8	e	e	NOUN
gujaf-177	4	9	-	-	NOUN
gujaf-177	4	10	mail	mail	NOUN
gujaf-177	4	11	:	:	PUNCT
gujaf-177	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-177	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-177	5	1	website	website	NOUN
gujaf-177	5	2	:	:	PUNCT
gujaf-177	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-177	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-177	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-177	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-177	5	7	gusau	gusau	ADJ
gujaf-177	5	8	journal	journal	NOUN
gujaf-177	5	9	of	of	ADP
gujaf-177	5	10	accounting	accounting	NOUN
gujaf-177	5	11	and	and	CCONJ
gujaf-177	5	12	finance	finance	NOUN
gujaf-177	5	13	,	,	PUNCT
gujaf-177	5	14	vol	vol	NOUN
gujaf-177	5	15	.	.	PROPN
gujaf-177	5	16	3	3	NUM
gujaf-177	5	17	,	,	PUNCT
gujaf-177	5	18	issue	issue	NOUN
gujaf-177	5	19	3	3	NUM
gujaf-177	5	20	,	,	PUNCT
gujaf-177	5	21	october	october	PROPN
gujaf-177	5	22	,	,	PUNCT
gujaf-177	5	23	2022	2022	NUM
gujaf-177	5	24	iii	iii	NUM
gujaf-177	5	25	editorial	editorial	PROPN
gujaf-177	5	26	board	board	NOUN
gujaf-177	5	27	editor	editor	NOUN
gujaf-177	5	28	-	-	PUNCT
gujaf-177	5	29	in	in	ADP
gujaf-177	5	30	-	-	PUNCT
gujaf-177	5	31	chief	chief	NOUN
gujaf-177	5	32	:	:	PUNCT
gujaf-177	5	33	prof	prof	PROPN
gujaf-177	5	34	.	.	PUNCT
gujaf-177	5	35	shehu	shehu	PROPN
gujaf-177	5	36	usman	usman	PROPN
gujaf-177	5	37	hassan	hassan	PROPN
gujaf-177	5	38	department	department	PROPN
gujaf-177	5	39	of	of	ADP
gujaf-177	5	40	accounting	accounting	PROPN
gujaf-177	5	41	,	,	PUNCT
gujaf-177	5	42	federal	federal	ADJ
gujaf-177	5	43	university	university	PROPN
gujaf-177	5	44	of	of	ADP
gujaf-177	5	45	kashere	kashere	PROPN
gujaf-177	5	46	,	,	PUNCT
gujaf-177	5	47	gombe	gombe	ADJ
gujaf-177	5	48	state	state	NOUN
gujaf-177	5	49	.	.	PUNCT
gujaf-177	6	1	associate	associate	NOUN
gujaf-177	6	2	editor	editor	NOUN
gujaf-177	6	3	:	:	PUNCT
gujaf-177	6	4	dr	dr	PROPN
gujaf-177	6	5	.	.	PROPN
gujaf-177	6	6	muhammad	muhammad	PROPN
gujaf-177	6	7	mustapha	mustapha	PROPN
gujaf-177	6	8	bagudo	bagudo	PROPN
gujaf-177	6	9	department	department	PROPN
gujaf-177	6	10	of	of	ADP
gujaf-177	6	11	accounting	accounting	PROPN
gujaf-177	6	12	,	,	PUNCT
gujaf-177	6	13	ahmadu	ahmadu	PROPN
gujaf-177	6	14	bello	bello	PROPN
gujaf-177	6	15	university	university	PROPN
gujaf-177	6	16	zaria	zaria	PROPN
gujaf-177	6	17	,	,	PUNCT
gujaf-177	6	18	kaduna	kaduna	PROPN
gujaf-177	6	19	state	state	PROPN
gujaf-177	6	20	.	.	PUNCT
gujaf-177	7	1	managing	manage	VERB
gujaf-177	7	2	editor	editor	NOUN
gujaf-177	7	3	:	:	PUNCT
gujaf-177	7	4	umar	umar	PROPN
gujaf-177	7	5	farouk	farouk	PROPN
gujaf-177	7	6	abdulkarim	abdulkarim	PROPN
gujaf-177	7	7	department	department	PROPN
gujaf-177	7	8	of	of	ADP
gujaf-177	7	9	accounting	accounting	NOUN
gujaf-177	7	10	and	and	CCONJ
gujaf-177	7	11	finance	finance	NOUN
gujaf-177	7	12	,	,	PUNCT
gujaf-177	7	13	federal	federal	ADJ
gujaf-177	7	14	university	university	NOUN
gujaf-177	7	15	gusau	gusau	PROPN
gujaf-177	7	16	,	,	PUNCT
gujaf-177	7	17	zamfara	zamfara	PROPN
gujaf-177	7	18	state	state	PROPN
gujaf-177	7	19	.	.	PUNCT
gujaf-177	8	1	editorial	editorial	PROPN
gujaf-177	8	2	board	board	NOUN
gujaf-177	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-177	8	4	modu	modu	PROPN
gujaf-177	8	5	kumshe	kumshe	PROPN
gujaf-177	8	6	department	department	PROPN
gujaf-177	8	7	of	of	ADP
gujaf-177	8	8	accounting	accounting	PROPN
gujaf-177	8	9	,	,	PUNCT
gujaf-177	8	10	university	university	NOUN
gujaf-177	8	11	of	of	ADP
gujaf-177	8	12	maiduguri	maiduguri	PROPN
gujaf-177	8	13	,	,	PUNCT
gujaf-177	8	14	borno	borno	PROPN
gujaf-177	8	15	state	state	PROPN
gujaf-177	8	16	.	.	PUNCT
gujaf-177	9	1	prof	prof	PROPN
gujaf-177	9	2	ugochukwu	ugochukwu	PROPN
gujaf-177	9	3	c.	c.	PROPN
gujaf-177	9	4	nzewi	nzewi	VERB
gujaf-177	9	5	department	department	PROPN
gujaf-177	9	6	of	of	ADP
gujaf-177	9	7	accounting	accounting	PROPN
gujaf-177	9	8	,	,	PUNCT
gujaf-177	9	9	paul	paul	PROPN
gujaf-177	9	10	university	university	PROPN
gujaf-177	9	11	awka	awka	NOUN
gujaf-177	9	12	,	,	PUNCT
gujaf-177	9	13	anambra	anambra	PROPN
gujaf-177	9	14	state	state	PROPN
gujaf-177	9	15	.	.	PUNCT
gujaf-177	10	1	prof	prof	PROPN
gujaf-177	10	2	kabir	kabir	PROPN
gujaf-177	10	3	tahir	tahir	PROPN
gujaf-177	10	4	hamid	hamid	PROPN
gujaf-177	10	5	department	department	PROPN
gujaf-177	10	6	of	of	ADP
gujaf-177	10	7	accounting	accounting	PROPN
gujaf-177	10	8	,	,	PUNCT
gujaf-177	10	9	bayero	bayero	PROPN
gujaf-177	10	10	university	university	PROPN
gujaf-177	10	11	,	,	PUNCT
gujaf-177	10	12	kano	kano	PROPN
gujaf-177	10	13	,	,	PUNCT
gujaf-177	10	14	kano	kano	PROPN
gujaf-177	10	15	state	state	PROPN
gujaf-177	10	16	.	.	PUNCT
gujaf-177	11	1	prof	prof	PROPN
gujaf-177	11	2	.	.	PUNCT
gujaf-177	12	1	ekoja	ekoja	PROPN
gujaf-177	12	2	b.	b.	PROPN
gujaf-177	12	3	ekoja	ekoja	PROPN
gujaf-177	12	4	department	department	PROPN
gujaf-177	12	5	of	of	ADP
gujaf-177	12	6	accounting	accounting	PROPN
gujaf-177	12	7	,	,	PUNCT
gujaf-177	12	8	university	university	PROPN
gujaf-177	12	9	of	of	ADP
gujaf-177	12	10	jos	jos	PROPN
gujaf-177	12	11	.	.	PROPN
gujaf-177	12	12	prof	prof	PROPN
gujaf-177	12	13	.	.	PUNCT
gujaf-177	13	1	clifford	clifford	PROPN
gujaf-177	13	2	ofurum	ofurum	PROPN
gujaf-177	13	3	department	department	PROPN
gujaf-177	13	4	of	of	ADP
gujaf-177	13	5	accounting	accounting	PROPN
gujaf-177	13	6	,	,	PUNCT
gujaf-177	13	7	university	university	NOUN
gujaf-177	13	8	of	of	ADP
gujaf-177	13	9	portharcourt	portharcourt	PROPN
gujaf-177	13	10	,	,	PUNCT
gujaf-177	13	11	rivers	river	NOUN
gujaf-177	13	12	state	state	PROPN
gujaf-177	13	13	.	.	PUNCT
gujaf-177	14	1	prof	prof	PROPN
gujaf-177	14	2	.	.	PUNCT
gujaf-177	15	1	ahmad	ahmad	PROPN
gujaf-177	15	2	bello	bello	PROPN
gujaf-177	15	3	dogarawa	dogarawa	PROPN
gujaf-177	15	4	department	department	PROPN
gujaf-177	15	5	of	of	ADP
gujaf-177	15	6	accounting	accounting	NOUN
gujaf-177	15	7	,	,	PUNCT
gujaf-177	15	8	ahmadu	ahmadu	PROPN
gujaf-177	15	9	bello	bello	PROPN
gujaf-177	15	10	university	university	PROPN
gujaf-177	15	11	zaria	zaria	PROPN
gujaf-177	15	12	.	.	PUNCT
gujaf-177	16	1	prof	prof	PROPN
gujaf-177	16	2	.	.	PUNCT
gujaf-177	17	1	yusuf	yusuf	PROPN
gujaf-177	17	2	.	.	PUNCT
gujaf-177	18	1	b.	b.	PROPN
gujaf-177	18	2	rahman	rahman	PROPN
gujaf-177	18	3	department	department	PROPN
gujaf-177	18	4	of	of	ADP
gujaf-177	18	5	accounting	accounting	PROPN
gujaf-177	18	6	,	,	PUNCT
gujaf-177	18	7	lagos	lagos	NOUN
gujaf-177	18	8	state	state	PROPN
gujaf-177	18	9	university	university	PROPN
gujaf-177	18	10	,	,	PUNCT
gujaf-177	18	11	lagos	lago	NOUN
gujaf-177	18	12	stat	stat	PROPN
gujaf-177	18	13	gusau	gusau	PROPN
gujaf-177	18	14	journal	journal	PROPN
gujaf-177	18	15	of	of	ADP
gujaf-177	18	16	accounting	accounting	NOUN
gujaf-177	18	17	and	and	CCONJ
gujaf-177	18	18	finance	finance	NOUN
gujaf-177	18	19	,	,	PUNCT
gujaf-177	18	20	vol	vol	NOUN
gujaf-177	18	21	.	.	PROPN
gujaf-177	19	1	3	3	NUM
gujaf-177	19	2	,	,	PUNCT
gujaf-177	19	3	issue	issue	NOUN
gujaf-177	19	4	3	3	NUM
gujaf-177	19	5	,	,	PUNCT
gujaf-177	19	6	october	october	PROPN
gujaf-177	19	7	,	,	PUNCT
gujaf-177	19	8	2022	2022	NUM
gujaf-177	19	9	iv	iv	NUM
gujaf-177	19	10	prof	prof	NOUN
gujaf-177	19	11	.	.	PUNCT
gujaf-177	20	1	suleiman	suleiman	PROPN
gujaf-177	20	2	a.	a.	PROPN
gujaf-177	20	3	s.	s.	PROPN
gujaf-177	20	4	aruwa	aruwa	PROPN
gujaf-177	20	5	department	department	PROPN
gujaf-177	20	6	of	of	ADP
gujaf-177	20	7	accounting	accounting	PROPN
gujaf-177	20	8	,	,	PUNCT
gujaf-177	20	9	nasarawa	nasarawa	PROPN
gujaf-177	20	10	state	state	PROPN
gujaf-177	20	11	university	university	PROPN
gujaf-177	20	12	,	,	PUNCT
gujaf-177	20	13	keffi	keffi	PROPN
gujaf-177	20	14	,	,	PUNCT
gujaf-177	20	15	nasarawa	nasarawa	PROPN
gujaf-177	20	16	state	state	PROPN
gujaf-177	20	17	.	.	PUNCT
gujaf-177	21	1	prof	prof	PROPN
gujaf-177	21	2	.	.	PUNCT
gujaf-177	22	1	muhammad	muhammad	PROPN
gujaf-177	22	2	junaidu	junaidu	PROPN
gujaf-177	22	3	kurawa	kurawa	PROPN
gujaf-177	22	4	department	department	PROPN
gujaf-177	22	5	of	of	ADP
gujaf-177	22	6	accounting	accounting	PROPN
gujaf-177	22	7	,	,	PUNCT
gujaf-177	22	8	bayero	bayero	PROPN
gujaf-177	22	9	university	university	PROPN
gujaf-177	22	10	kano	kano	PROPN
gujaf-177	22	11	,	,	PUNCT
gujaf-177	22	12	kano	kano	PROPN
gujaf-177	22	13	state	state	PROPN
gujaf-177	22	14	.	.	PUNCT
gujaf-177	23	1	prof	prof	PROPN
gujaf-177	23	2	.	.	PUNCT
gujaf-177	24	1	muhammad	muhammad	PROPN
gujaf-177	24	2	habibu	habibu	ADJ
gujaf-177	24	3	sabari	sabari	PROPN
gujaf-177	24	4	department	department	PROPN
gujaf-177	24	5	of	of	ADP
gujaf-177	24	6	accounting	accounting	NOUN
gujaf-177	24	7	,	,	PUNCT
gujaf-177	24	8	ahmadu	ahmadu	PROPN
gujaf-177	24	9	bello	bello	PROPN
gujaf-177	24	10	university	university	PROPN
gujaf-177	24	11	,	,	PUNCT
gujaf-177	24	12	zaria	zaria	PROPN
gujaf-177	24	13	.	.	PUNCT
gujaf-177	24	14	prof	prof	PROPN
gujaf-177	24	15	.	.	PUNCT
gujaf-177	25	1	okpanachi	okpanachi	PROPN
gujaf-177	25	2	joshua	joshua	PROPN
gujaf-177	25	3	department	department	PROPN
gujaf-177	25	4	of	of	ADP
gujaf-177	25	5	accounting	accounting	NOUN
gujaf-177	25	6	and	and	CCONJ
gujaf-177	25	7	management	management	NOUN
gujaf-177	25	8	,	,	PUNCT
gujaf-177	25	9	nigerian	nigerian	ADJ
gujaf-177	25	10	defence	defence	PROPN
gujaf-177	25	11	academy	academy	PROPN
gujaf-177	25	12	,	,	PUNCT
gujaf-177	25	13	kaduna	kaduna	PROPN
gujaf-177	25	14	.	.	PROPN
gujaf-177	25	15	prof	prof	PROPN
gujaf-177	25	16	.	.	PUNCT
gujaf-177	26	1	hassan	hassan	PROPN
gujaf-177	26	2	ibrahim	ibrahim	PROPN
gujaf-177	26	3	department	department	PROPN
gujaf-177	26	4	of	of	ADP
gujaf-177	26	5	accounting	accounting	PROPN
gujaf-177	26	6	,	,	PUNCT
gujaf-177	26	7	ibb	ibb	NOUN
gujaf-177	26	8	university	university	NOUN
gujaf-177	26	9	,	,	PUNCT
gujaf-177	26	10	lapai	lapai	NOUN
gujaf-177	26	11	,	,	PUNCT
gujaf-177	26	12	niger	niger	NOUN
gujaf-177	26	13	state	state	NOUN
gujaf-177	26	14	.	.	PUNCT
gujaf-177	27	1	prof	prof	PROPN
gujaf-177	27	2	.	.	PUNCT
gujaf-177	28	1	ifeoma	ifeoma	PROPN
gujaf-177	28	2	mary	mary	PROPN
gujaf-177	28	3	okwo	okwo	PROPN
gujaf-177	28	4	department	department	PROPN
gujaf-177	28	5	of	of	ADP
gujaf-177	28	6	accounting	accounting	PROPN
gujaf-177	28	7	,	,	PUNCT
gujaf-177	28	8	enugu	enugu	PROPN
gujaf-177	28	9	state	state	PROPN
gujaf-177	28	10	university	university	PROPN
gujaf-177	28	11	of	of	ADP
gujaf-177	28	12	science	science	NOUN
gujaf-177	28	13	and	and	CCONJ
gujaf-177	28	14	technology	technology	NOUN
gujaf-177	28	15	,	,	PUNCT
gujaf-177	28	16	enugu	enugu	PROPN
gujaf-177	28	17	state	state	PROPN
gujaf-177	28	18	.	.	PUNCT
gujaf-177	29	1	prof	prof	PROPN
gujaf-177	29	2	.	.	PUNCT
gujaf-177	30	1	muhammad	muhammad	PROPN
gujaf-177	30	2	aminu	aminu	PROPN
gujaf-177	30	3	isa	isa	PROPN
gujaf-177	30	4	department	department	PROPN
gujaf-177	30	5	of	of	ADP
gujaf-177	30	6	accounting	accounting	PROPN
gujaf-177	30	7	,	,	PUNCT
gujaf-177	30	8	bayero	bayero	PROPN
gujaf-177	30	9	university	university	PROPN
gujaf-177	30	10	,	,	PUNCT
gujaf-177	30	11	kano	kano	PROPN
gujaf-177	30	12	,	,	PUNCT
gujaf-177	30	13	kano	kano	PROPN
gujaf-177	30	14	state	state	PROPN
gujaf-177	30	15	.	.	PUNCT
gujaf-177	31	1	prof	prof	PROPN
gujaf-177	31	2	.	.	PUNCT
gujaf-177	32	1	ahmadu	ahmadu	PROPN
gujaf-177	32	2	bello	bello	PROPN
gujaf-177	32	3	department	department	PROPN
gujaf-177	32	4	of	of	ADP
gujaf-177	32	5	accounting	accounting	NOUN
gujaf-177	32	6	,	,	PUNCT
gujaf-177	32	7	ahmadu	ahmadu	PROPN
gujaf-177	32	8	bello	bello	PROPN
gujaf-177	32	9	university	university	PROPN
gujaf-177	32	10	,	,	PUNCT
gujaf-177	32	11	zaria	zaria	PROPN
gujaf-177	32	12	.	.	PUNCT
gujaf-177	33	1	prof	prof	PROPN
gujaf-177	33	2	.	.	PUNCT
gujaf-177	34	1	musa	musa	PROPN
gujaf-177	34	2	yelwa	yelwa	PROPN
gujaf-177	34	3	abubakar	abubakar	PROPN
gujaf-177	34	4	department	department	PROPN
gujaf-177	34	5	of	of	ADP
gujaf-177	34	6	accounting	accounting	PROPN
gujaf-177	34	7	,	,	PUNCT
gujaf-177	34	8	usmanu	usmanu	PROPN
gujaf-177	34	9	danfodiyo	danfodiyo	PROPN
gujaf-177	34	10	university	university	PROPN
gujaf-177	34	11	,	,	PUNCT
gujaf-177	34	12	sokoto	sokoto	PROPN
gujaf-177	34	13	state	state	PROPN
gujaf-177	34	14	.	.	PUNCT
gujaf-177	35	1	prof	prof	PROPN
gujaf-177	35	2	.	.	PUNCT
gujaf-177	36	1	salisu	salisu	PROPN
gujaf-177	36	2	abubakar	abubakar	PROPN
gujaf-177	36	3	department	department	PROPN
gujaf-177	36	4	of	of	ADP
gujaf-177	36	5	accounting	accounting	NOUN
gujaf-177	36	6	,	,	PUNCT
gujaf-177	36	7	ahmadu	ahmadu	PROPN
gujaf-177	36	8	bello	bello	PROPN
gujaf-177	36	9	university	university	PROPN
gujaf-177	36	10	zaria	zaria	PROPN
gujaf-177	36	11	,	,	PUNCT
gujaf-177	36	12	kaduna	kaduna	PROPN
gujaf-177	36	13	state	state	PROPN
gujaf-177	36	14	.	.	PUNCT
gujaf-177	37	1	dr	dr	PROPN
gujaf-177	37	2	.	.	PROPN
gujaf-177	37	3	isaq	isaq	PROPN
gujaf-177	37	4	alhaji	alhaji	PROPN
gujaf-177	37	5	samaila	samaila	PROPN
gujaf-177	37	6	department	department	PROPN
gujaf-177	37	7	of	of	ADP
gujaf-177	37	8	accounting	accounting	PROPN
gujaf-177	37	9	,	,	PUNCT
gujaf-177	37	10	bayero	bayero	PROPN
gujaf-177	37	11	university	university	NOUN
gujaf-177	37	12	,	,	PUNCT
gujaf-177	37	13	kano	kano	PROPN
gujaf-177	37	14	state	state	PROPN
gujaf-177	37	15	.	.	PUNCT
gujaf-177	38	1	prof	prof	PROPN
gujaf-177	38	2	.	.	PUNCT
gujaf-177	39	1	fatima	fatima	PROPN
gujaf-177	39	2	alfa	alfa	PROPN
gujaf-177	39	3	department	department	PROPN
gujaf-177	39	4	of	of	ADP
gujaf-177	39	5	accounting	accounting	PROPN
gujaf-177	39	6	,	,	PUNCT
gujaf-177	39	7	university	university	NOUN
gujaf-177	39	8	of	of	ADP
gujaf-177	39	9	maiduguri	maiduguri	PROPN
gujaf-177	39	10	,	,	PUNCT
gujaf-177	39	11	borno	borno	PROPN
gujaf-177	39	12	state	state	PROPN
gujaf-177	39	13	.	.	PUNCT
gujaf-177	40	1	gusau	gusau	PROPN
gujaf-177	40	2	journal	journal	PROPN
gujaf-177	40	3	of	of	ADP
gujaf-177	40	4	accounting	accounting	NOUN
gujaf-177	40	5	and	and	CCONJ
gujaf-177	40	6	finance	finance	NOUN
gujaf-177	40	7	,	,	PUNCT
gujaf-177	40	8	vol	vol	NOUN
gujaf-177	40	9	.	.	PROPN
gujaf-177	40	10	3	3	NUM
gujaf-177	40	11	,	,	PUNCT
gujaf-177	40	12	issue	issue	NOUN
gujaf-177	40	13	3	3	NUM
gujaf-177	40	14	,	,	PUNCT
gujaf-177	40	15	october	october	PROPN
gujaf-177	40	16	,	,	PUNCT
gujaf-177	40	17	2022	2022	NUM
gujaf-177	40	18	v	v	ADP
gujaf-177	40	19	dr	dr	PROPN
gujaf-177	40	20	.	.	PROPN
gujaf-177	40	21	sunusi	sunusi	PROPN
gujaf-177	40	22	sa'ad	sa'ad	PROPN
gujaf-177	40	23	ahmad	ahmad	PROPN
gujaf-177	40	24	department	department	PROPN
gujaf-177	40	25	of	of	ADP
gujaf-177	40	26	accounting	accounting	PROPN
gujaf-177	40	27	,	,	PUNCT
gujaf-177	40	28	federal	federal	ADJ
gujaf-177	40	29	university	university	NOUN
gujaf-177	40	30	dutse	dutse	NOUN
gujaf-177	40	31	,	,	PUNCT
gujaf-177	40	32	jigawa	jigawa	PROPN
gujaf-177	40	33	state	state	PROPN
gujaf-177	40	34	.	.	PUNCT
gujaf-177	41	1	dr	dr	PROPN
gujaf-177	41	2	.	.	PROPN
gujaf-177	41	3	nasiru	nasiru	PROPN
gujaf-177	41	4	a.	a.	PROPN
gujaf-177	41	5	ka’oje	ka’oje	PROPN
gujaf-177	41	6	department	department	PROPN
gujaf-177	41	7	of	of	ADP
gujaf-177	41	8	accounting	accounting	PROPN
gujaf-177	41	9	,	,	PUNCT
gujaf-177	41	10	usmanu	usmanu	PROPN
gujaf-177	41	11	danfodiyo	danfodiyo	PROPN
gujaf-177	41	12	university	university	PROPN
gujaf-177	41	13	sokoto	sokoto	PROPN
gujaf-177	41	14	state	state	PROPN
gujaf-177	41	15	.	.	PUNCT
gujaf-177	42	1	dr	dr	PROPN
gujaf-177	42	2	.	.	PROPN
gujaf-177	42	3	aminu	aminu	PROPN
gujaf-177	42	4	abdullahi	abdullahi	PROPN
gujaf-177	42	5	department	department	PROPN
gujaf-177	42	6	of	of	ADP
gujaf-177	42	7	accounting	accounting	PROPN
gujaf-177	42	8	,	,	PUNCT
gujaf-177	42	9	usmanu	usmanu	PROPN
gujaf-177	42	10	danfodiyo	danfodiyo	PROPN
gujaf-177	42	11	university	university	PROPN
gujaf-177	42	12	sokoto	sokoto	PROPN
gujaf-177	42	13	,	,	PUNCT
gujaf-177	42	14	state	state	PROPN
gujaf-177	42	15	.	.	PUNCT
gujaf-177	43	1	dr	dr	PROPN
gujaf-177	43	2	.	.	PROPN
gujaf-177	43	3	onipe	onipe	PROPN
gujaf-177	43	4	adebenege	adebenege	PROPN
gujaf-177	43	5	yahaya	yahaya	PROPN
gujaf-177	43	6	department	department	PROPN
gujaf-177	43	7	of	of	ADP
gujaf-177	43	8	accounting	accounting	PROPN
gujaf-177	43	9	,	,	PUNCT
gujaf-177	43	10	nigerian	nigerian	ADJ
gujaf-177	43	11	defence	defence	PROPN
gujaf-177	43	12	academy	academy	PROPN
gujaf-177	43	13	,	,	PUNCT
gujaf-177	43	14	kaduna	kaduna	PROPN
gujaf-177	43	15	state	state	PROPN
gujaf-177	43	16	.	.	PUNCT
gujaf-177	44	1	dr	dr	PROPN
gujaf-177	44	2	.	.	PROPN
gujaf-177	44	3	saidu	saidu	PROPN
gujaf-177	44	4	adamu	adamu	PROPN
gujaf-177	44	5	department	department	PROPN
gujaf-177	44	6	of	of	ADP
gujaf-177	44	7	accounting	accounting	PROPN
gujaf-177	44	8	,	,	PUNCT
gujaf-177	44	9	federal	federal	ADJ
gujaf-177	44	10	university	university	PROPN
gujaf-177	44	11	of	of	ADP
gujaf-177	44	12	kashere	kashere	PROPN
gujaf-177	44	13	,	,	PUNCT
gujaf-177	44	14	gombe	gombe	ADJ
gujaf-177	44	15	state	state	NOUN
gujaf-177	44	16	.	.	PUNCT
gujaf-177	45	1	dr	dr	PROPN
gujaf-177	45	2	.	.	PROPN
gujaf-177	45	3	nasiru	nasiru	PROPN
gujaf-177	45	4	yunusa	yunusa	PROPN
gujaf-177	45	5	department	department	PROPN
gujaf-177	45	6	of	of	ADP
gujaf-177	45	7	accounting	accounting	NOUN
gujaf-177	45	8	,	,	PUNCT
gujaf-177	45	9	ahmadu	ahmadu	PROPN
gujaf-177	45	10	bello	bello	PROPN
gujaf-177	45	11	university	university	PROPN
gujaf-177	45	12	zaria	zaria	PROPN
gujaf-177	45	13	.	.	PUNCT
gujaf-177	46	1	dr	dr	PROPN
gujaf-177	46	2	.	.	PROPN
gujaf-177	46	3	aisha	aisha	PROPN
gujaf-177	46	4	nuhu	nuhu	PROPN
gujaf-177	46	5	muhammad	muhammad	PROPN
gujaf-177	46	6	department	department	PROPN
gujaf-177	46	7	of	of	ADP
gujaf-177	46	8	accounting	accounting	PROPN
gujaf-177	46	9	,	,	PUNCT
gujaf-177	46	10	ahmadu	ahmadu	PROPN
gujaf-177	46	11	bello	bello	PROPN
gujaf-177	46	12	university	university	PROPN
gujaf-177	46	13	zaria	zaria	PROPN
gujaf-177	46	14	.	.	PUNCT
gujaf-177	47	1	dr	dr	PROPN
gujaf-177	47	2	.	.	PROPN
gujaf-177	47	3	lawal	lawal	PROPN
gujaf-177	47	4	muhammad	muhammad	PROPN
gujaf-177	47	5	department	department	PROPN
gujaf-177	47	6	of	of	ADP
gujaf-177	47	7	accounting	accounting	PROPN
gujaf-177	47	8	,	,	PUNCT
gujaf-177	47	9	ahmadu	ahmadu	PROPN
gujaf-177	47	10	bello	bello	PROPN
gujaf-177	47	11	university	university	PROPN
gujaf-177	47	12	zaria	zaria	PROPN
gujaf-177	47	13	.	.	PUNCT
gujaf-177	48	1	dr	dr	PROPN
gujaf-177	48	2	.	.	PROPN
gujaf-177	48	3	farouk	farouk	PROPN
gujaf-177	48	4	adeiza	adeiza	PROPN
gujaf-177	48	5	school	school	PROPN
gujaf-177	48	6	of	of	ADP
gujaf-177	48	7	business	business	NOUN
gujaf-177	48	8	and	and	CCONJ
gujaf-177	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-177	48	10	,	,	PUNCT
gujaf-177	48	11	american	american	PROPN
gujaf-177	48	12	university	university	PROPN
gujaf-177	48	13	of	of	ADP
gujaf-177	48	14	nigeria	nigeria	PROPN
gujaf-177	48	15	,	,	PUNCT
gujaf-177	48	16	yola	yola	PROPN
gujaf-177	48	17	.	.	PUNCT
gujaf-177	49	1	dr	dr	PROPN
gujaf-177	49	2	.	.	PROPN
gujaf-177	49	3	bashir	bashir	PROPN
gujaf-177	49	4	umar	umar	PROPN
gujaf-177	49	5	farouk	farouk	PROPN
gujaf-177	49	6	department	department	PROPN
gujaf-177	49	7	of	of	ADP
gujaf-177	49	8	economics	economic	NOUN
gujaf-177	49	9	,	,	PUNCT
gujaf-177	49	10	federal	federal	ADJ
gujaf-177	49	11	university	university	NOUN
gujaf-177	49	12	gusau	gusau	PROPN
gujaf-177	49	13	,	,	PUNCT
gujaf-177	49	14	zamfara	zamfara	PROPN
gujaf-177	49	15	state	state	PROPN
gujaf-177	49	16	.	.	PUNCT
gujaf-177	50	1	dr	dr	PROPN
gujaf-177	50	2	emmanuel	emmanuel	PROPN
gujaf-177	50	3	omokhuale	omokhuale	PROPN
gujaf-177	50	4	department	department	PROPN
gujaf-177	50	5	of	of	ADP
gujaf-177	50	6	mathematics	mathematics	PROPN
gujaf-177	50	7	,	,	PUNCT
gujaf-177	50	8	federal	federal	ADJ
gujaf-177	50	9	university	university	NOUN
gujaf-177	50	10	gusau	gusau	NOUN
gujaf-177	50	11	,	,	PUNCT
gujaf-177	50	12	zamfara	zamfara	PROPN
gujaf-177	50	13	.	.	PUNCT
gujaf-177	51	1	state	state	PROPN
gujaf-177	51	2	gusau	gusau	PROPN
gujaf-177	51	3	journal	journal	PROPN
gujaf-177	51	4	of	of	ADP
gujaf-177	51	5	accounting	accounting	NOUN
gujaf-177	51	6	and	and	CCONJ
gujaf-177	51	7	finance	finance	NOUN
gujaf-177	51	8	,	,	PUNCT
gujaf-177	51	9	vol	vol	NOUN
gujaf-177	51	10	.	.	PROPN
gujaf-177	51	11	3	3	NUM
gujaf-177	51	12	,	,	PUNCT
gujaf-177	51	13	issue	issue	NOUN
gujaf-177	51	14	3	3	NUM
gujaf-177	51	15	,	,	PUNCT
gujaf-177	51	16	october	october	PROPN
gujaf-177	51	17	,	,	PUNCT
gujaf-177	51	18	2022	2022	NUM
gujaf-177	51	19	vi	vi	PROPN
gujaf-177	51	20	advisory	advisory	NOUN
gujaf-177	51	21	board	board	NOUN
gujaf-177	51	22	members	member	NOUN
gujaf-177	51	23	prof	prof	PROPN
gujaf-177	51	24	.	.	PUNCT
gujaf-177	52	1	kabiru	kabiru	PROPN
gujaf-177	52	2	isah	isah	PROPN
gujaf-177	52	3	dandago	dandago	PROPN
gujaf-177	52	4	,	,	PUNCT
gujaf-177	52	5	bayero	bayero	PROPN
gujaf-177	52	6	university	university	PROPN
gujaf-177	52	7	kano	kano	PROPN
gujaf-177	52	8	,	,	PUNCT
gujaf-177	52	9	kano	kano	PROPN
gujaf-177	52	10	state	state	PROPN
gujaf-177	52	11	.	.	PUNCT
gujaf-177	53	1	prof	prof	PROPN
gujaf-177	53	2	a	a	DET
gujaf-177	53	3	m	m	NOUN
gujaf-177	53	4	bashir	bashir	NOUN
gujaf-177	53	5	,	,	PUNCT
gujaf-177	53	6	usmanu	usmanu	PROPN
gujaf-177	53	7	danfodiyo	danfodiyo	PROPN
gujaf-177	53	8	university	university	PROPN
gujaf-177	53	9	sokoto	sokoto	PROPN
gujaf-177	53	10	,	,	PUNCT
gujaf-177	53	11	sokoto	sokoto	PROPN
gujaf-177	53	12	state	state	PROPN
gujaf-177	53	13	.	.	PUNCT
gujaf-177	54	1	prof	prof	PROPN
gujaf-177	54	2	.	.	PUNCT
gujaf-177	55	1	muhammad	muhammad	PROPN
gujaf-177	55	2	tanko	tanko	PROPN
gujaf-177	55	3	,	,	PUNCT
gujaf-177	55	4	kaduna	kaduna	PROPN
gujaf-177	55	5	state	state	PROPN
gujaf-177	55	6	university	university	PROPN
gujaf-177	55	7	,	,	PUNCT
gujaf-177	55	8	kaduna	kaduna	PROPN
gujaf-177	55	9	.	.	PROPN
gujaf-177	55	10	prof	prof	PROPN
gujaf-177	55	11	.	.	PUNCT
gujaf-177	55	12	bayero	bayero	PROPN
gujaf-177	56	1	a	a	DET
gujaf-177	56	2	m	m	NOUN
gujaf-177	56	3	sabir	sabir	NOUN
gujaf-177	56	4	,	,	PUNCT
gujaf-177	56	5	usmanu	usmanu	PROPN
gujaf-177	56	6	danfodiyo	danfodiyo	PROPN
gujaf-177	56	7	university	university	PROPN
gujaf-177	56	8	sokoto	sokoto	PROPN
gujaf-177	56	9	,	,	PUNCT
gujaf-177	56	10	sokoto	sokoto	PROPN
gujaf-177	56	11	state	state	PROPN
gujaf-177	56	12	.	.	PUNCT
gujaf-177	57	1	prof	prof	PROPN
gujaf-177	57	2	.	.	PUNCT
gujaf-177	58	1	aliyu	aliyu	PROPN
gujaf-177	58	2	sulaiman	sulaiman	PROPN
gujaf-177	58	3	kantudu	kantudu	PROPN
gujaf-177	58	4	,	,	PUNCT
gujaf-177	58	5	bayero	bayero	PROPN
gujaf-177	58	6	university	university	PROPN
gujaf-177	58	7	kano	kano	PROPN
gujaf-177	58	8	,	,	PUNCT
gujaf-177	58	9	kano	kano	PROPN
gujaf-177	58	10	state	state	PROPN
gujaf-177	58	11	.	.	PUNCT
gujaf-177	59	1	editorial	editorial	PROPN
gujaf-177	59	2	secretary	secretary	PROPN
gujaf-177	59	3	usman	usman	PROPN
gujaf-177	59	4	muhammad	muhammad	PROPN
gujaf-177	59	5	adam	adam	PROPN
gujaf-177	59	6	department	department	PROPN
gujaf-177	59	7	of	of	ADP
gujaf-177	59	8	accounting	accounting	NOUN
gujaf-177	59	9	and	and	CCONJ
gujaf-177	59	10	finance	finance	NOUN
gujaf-177	59	11	,	,	PUNCT
gujaf-177	59	12	federal	federal	ADJ
gujaf-177	59	13	university	university	NOUN
gujaf-177	59	14	gusau	gusau	PROPN
gujaf-177	59	15	,	,	PUNCT
gujaf-177	59	16	zamfara	zamfara	PROPN
gujaf-177	59	17	state	state	PROPN
gujaf-177	59	18	.	.	PUNCT
gujaf-177	60	1	gusau	gusau	PROPN
gujaf-177	60	2	journal	journal	PROPN
gujaf-177	60	3	of	of	ADP
gujaf-177	60	4	accounting	accounting	NOUN
gujaf-177	60	5	and	and	CCONJ
gujaf-177	60	6	finance	finance	NOUN
gujaf-177	60	7	,	,	PUNCT
gujaf-177	60	8	vol	vol	NOUN
gujaf-177	60	9	.	.	PROPN
gujaf-177	60	10	3	3	NUM
gujaf-177	60	11	,	,	PUNCT
gujaf-177	60	12	issue	issue	NOUN
gujaf-177	60	13	3	3	NUM
gujaf-177	60	14	,	,	PUNCT
gujaf-177	60	15	october	october	PROPN
gujaf-177	60	16	,	,	PUNCT
gujaf-177	60	17	2022	2022	NUM
gujaf-177	60	18	vii	vii	PROPN
gujaf-177	60	19	call	call	NOUN
gujaf-177	60	20	for	for	ADP
gujaf-177	60	21	papers	paper	NOUN
gujaf-177	60	22	the	the	DET
gujaf-177	60	23	editorial	editorial	ADJ
gujaf-177	60	24	board	board	NOUN
gujaf-177	60	25	of	of	ADP
gujaf-177	60	26	gusau	gusau	PROPN
gujaf-177	60	27	journal	journal	PROPN
gujaf-177	60	28	of	of	ADP
gujaf-177	60	29	accounting	accounting	NOUN
gujaf-177	60	30	and	and	CCONJ
gujaf-177	60	31	finance	finance	NOUN
gujaf-177	60	32	(	(	PUNCT
gujaf-177	60	33	gujaf	gujaf	NOUN
gujaf-177	60	34	)	)	PUNCT
gujaf-177	60	35	is	be	AUX
gujaf-177	60	36	hereby	hereby	ADV
gujaf-177	60	37	inviting	invite	VERB
gujaf-177	60	38	authors	author	NOUN
gujaf-177	60	39	to	to	PART
gujaf-177	60	40	submit	submit	VERB
gujaf-177	60	41	their	their	PRON
gujaf-177	60	42	unpublished	unpublished	ADJ
gujaf-177	60	43	manuscript	manuscript	NOUN
gujaf-177	60	44	for	for	ADP
gujaf-177	60	45	publication	publication	NOUN
gujaf-177	60	46	.	.	PUNCT
gujaf-177	61	1	the	the	DET
gujaf-177	61	2	journal	journal	NOUN
gujaf-177	61	3	is	be	AUX
gujaf-177	61	4	published	publish	VERB
gujaf-177	61	5	in	in	ADP
gujaf-177	61	6	two	two	NUM
gujaf-177	61	7	issues	issue	NOUN
gujaf-177	61	8	of	of	ADP
gujaf-177	61	9	april	april	PROPN
gujaf-177	61	10	and	and	CCONJ
gujaf-177	61	11	october	october	PROPN
gujaf-177	61	12	annually	annually	ADV
gujaf-177	61	13	.	.	PUNCT
gujaf-177	62	1	gujaf	gujaf	NOUN
gujaf-177	62	2	is	be	AUX
gujaf-177	62	3	a	a	DET
gujaf-177	62	4	double	double	ADJ
gujaf-177	62	5	-	-	PUNCT
gujaf-177	62	6	blind	blind	ADJ
gujaf-177	62	7	peer	peer	NOUN
gujaf-177	62	8	reviewed	review	VERB
gujaf-177	62	9	journal	journal	NOUN
gujaf-177	62	10	published	publish	VERB
gujaf-177	62	11	by	by	ADP
gujaf-177	62	12	the	the	DET
gujaf-177	62	13	department	department	NOUN
gujaf-177	62	14	of	of	ADP
gujaf-177	62	15	accounting	accounting	NOUN
gujaf-177	62	16	and	and	CCONJ
gujaf-177	62	17	finance	finance	NOUN
gujaf-177	62	18	,	,	PUNCT
gujaf-177	62	19	faculty	faculty	NOUN
gujaf-177	62	20	of	of	ADP
gujaf-177	62	21	management	management	NOUN
gujaf-177	62	22	and	and	CCONJ
gujaf-177	62	23	social	social	ADJ
gujaf-177	62	24	sciences	science	NOUN
gujaf-177	62	25	,	,	PUNCT
gujaf-177	62	26	federal	federal	ADJ
gujaf-177	62	27	university	university	NOUN
gujaf-177	62	28	gusau	gusau	NOUN
gujaf-177	62	29	,	,	PUNCT
gujaf-177	62	30	zamfara	zamfara	PROPN
gujaf-177	62	31	state	state	PROPN
gujaf-177	62	32	nigeria	nigeria	PROPN
gujaf-177	62	33	the	the	DET
gujaf-177	62	34	journal	journal	PROPN
gujaf-177	62	35	accepts	accept	VERB
gujaf-177	62	36	papers	paper	NOUN
gujaf-177	62	37	in	in	ADP
gujaf-177	62	38	all	all	DET
gujaf-177	62	39	areas	area	NOUN
gujaf-177	62	40	of	of	ADP
gujaf-177	62	41	accounting	accounting	NOUN
gujaf-177	62	42	and	and	CCONJ
gujaf-177	62	43	finance	finance	NOUN
gujaf-177	62	44	for	for	ADP
gujaf-177	62	45	publication	publication	NOUN
gujaf-177	62	46	which	which	PRON
gujaf-177	62	47	include	include	VERB
gujaf-177	62	48	:	:	PUNCT
gujaf-177	62	49	accounting	accounting	NOUN
gujaf-177	62	50	standards	standard	NOUN
gujaf-177	62	51	,	,	PUNCT
gujaf-177	62	52	accounting	account	VERB
gujaf-177	62	53	information	information	NOUN
gujaf-177	62	54	system	system	NOUN
gujaf-177	62	55	,	,	PUNCT
gujaf-177	62	56	financial	financial	ADJ
gujaf-177	62	57	reporting	reporting	NOUN
gujaf-177	62	58	,	,	PUNCT
gujaf-177	62	59	earnings	earning	NOUN
gujaf-177	62	60	management	management	NOUN
gujaf-177	62	61	,	,	PUNCT
gujaf-177	62	62	,	,	PUNCT
gujaf-177	62	63	auditing	auditing	NOUN
gujaf-177	62	64	and	and	CCONJ
gujaf-177	62	65	investigation	investigation	NOUN
gujaf-177	62	66	,	,	PUNCT
gujaf-177	62	67	auditing	auditing	NOUN
gujaf-177	62	68	and	and	CCONJ
gujaf-177	62	69	standards	standard	NOUN
gujaf-177	62	70	,	,	PUNCT
gujaf-177	62	71	public	public	ADJ
gujaf-177	62	72	sector	sector	NOUN
gujaf-177	62	73	accounting	accounting	NOUN
gujaf-177	62	74	and	and	CCONJ
gujaf-177	62	75	auditing	auditing	NOUN
gujaf-177	62	76	,	,	PUNCT
gujaf-177	62	77	taxation	taxation	NOUN
gujaf-177	62	78	and	and	CCONJ
gujaf-177	62	79	revenue	revenue	NOUN
gujaf-177	62	80	administration	administration	NOUN
gujaf-177	62	81	,	,	PUNCT
gujaf-177	62	82	corporate	corporate	ADJ
gujaf-177	62	83	governance	governance	NOUN
gujaf-177	62	84	issues	issue	NOUN
gujaf-177	62	85	,	,	PUNCT
gujaf-177	62	86	corporate	corporate	ADJ
gujaf-177	62	87	social	social	ADJ
gujaf-177	62	88	responsibility	responsibility	NOUN
gujaf-177	62	89	,	,	PUNCT
gujaf-177	62	90	sustainability	sustainability	NOUN
gujaf-177	62	91	and	and	CCONJ
gujaf-177	62	92	environmental	environmental	ADJ
gujaf-177	62	93	reporting	reporting	NOUN
gujaf-177	62	94	issue	issue	NOUN
gujaf-177	62	95	,	,	PUNCT
gujaf-177	62	96	information	information	NOUN
gujaf-177	62	97	and	and	CCONJ
gujaf-177	62	98	communication	communication	NOUN
gujaf-177	62	99	technology	technology	NOUN
gujaf-177	62	100	issues	issue	NOUN
gujaf-177	62	101	,	,	PUNCT
gujaf-177	62	102	bankruptcy	bankruptcy	NOUN
gujaf-177	62	103	prediction	prediction	NOUN
gujaf-177	62	104	,	,	PUNCT
gujaf-177	62	105	corporate	corporate	ADJ
gujaf-177	62	106	finance	finance	NOUN
gujaf-177	62	107	,	,	PUNCT
gujaf-177	62	108	personal	personal	ADJ
gujaf-177	62	109	finance	finance	NOUN
gujaf-177	62	110	,	,	PUNCT
gujaf-177	62	111	merger	merger	NOUN
gujaf-177	62	112	and	and	CCONJ
gujaf-177	62	113	acquisitions	acquisition	NOUN
gujaf-177	62	114	,	,	PUNCT
gujaf-177	62	115	capital	capital	NOUN
gujaf-177	62	116	structure	structure	NOUN
gujaf-177	62	117	,	,	PUNCT
gujaf-177	62	118	working	work	VERB
gujaf-177	62	119	capital	capital	NOUN
gujaf-177	62	120	management	management	NOUN
gujaf-177	62	121	,	,	PUNCT
gujaf-177	62	122	enterprises	enterprise	NOUN
gujaf-177	62	123	risk	risk	NOUN
gujaf-177	62	124	management	management	NOUN
gujaf-177	62	125	,	,	PUNCT
gujaf-177	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-177	62	127	,	,	PUNCT
gujaf-177	62	128	international	international	ADJ
gujaf-177	62	129	business	business	NOUN
gujaf-177	62	130	accounting	accounting	NOUN
gujaf-177	62	131	and	and	CCONJ
gujaf-177	62	132	finance	finance	NOUN
gujaf-177	62	133	,	,	PUNCT
gujaf-177	62	134	banking	banking	NOUN
gujaf-177	62	135	crises	crisis	NOUN
gujaf-177	62	136	,	,	PUNCT
gujaf-177	62	137	bank	bank	NOUN
gujaf-177	62	138	’s	’s	PART
gujaf-177	62	139	profitability	profitability	NOUN
gujaf-177	62	140	,	,	PUNCT
gujaf-177	62	141	risk	risk	NOUN
gujaf-177	62	142	and	and	CCONJ
gujaf-177	62	143	insurance	insurance	NOUN
gujaf-177	62	144	issue	issue	NOUN
gujaf-177	62	145	,	,	PUNCT
gujaf-177	62	146	islamic	islamic	ADJ
gujaf-177	62	147	finance	finance	NOUN
gujaf-177	62	148	,	,	PUNCT
gujaf-177	62	149	conventional	conventional	ADJ
gujaf-177	62	150	and	and	CCONJ
gujaf-177	62	151	islamic	islamic	ADJ
gujaf-177	62	152	banks	bank	NOUN
gujaf-177	62	153	and	and	CCONJ
gujaf-177	62	154	so	so	ADV
gujaf-177	62	155	forth	forth	ADV
gujaf-177	62	156	.	.	PUNCT
gujaf-177	63	1	guidelines	guideline	NOUN
gujaf-177	63	2	for	for	ADP
gujaf-177	63	3	submission	submission	NOUN
gujaf-177	63	4	and	and	CCONJ
gujaf-177	63	5	manuscript	manuscript	NOUN
gujaf-177	63	6	format	format	VERB
gujaf-177	63	7	the	the	DET
gujaf-177	63	8	submission	submission	NOUN
gujaf-177	63	9	language	language	NOUN
gujaf-177	63	10	is	be	AUX
gujaf-177	63	11	english	english	PROPN
gujaf-177	63	12	and	and	CCONJ
gujaf-177	63	13	must	must	AUX
gujaf-177	63	14	be	be	AUX
gujaf-177	63	15	a	a	DET
gujaf-177	63	16	well	well	ADV
gujaf-177	63	17	-	-	PUNCT
gujaf-177	63	18	researched	research	VERB
gujaf-177	63	19	original	original	ADJ
gujaf-177	63	20	manuscript	manuscript	NOUN
gujaf-177	63	21	that	that	PRON
gujaf-177	63	22	has	have	AUX
gujaf-177	63	23	not	not	PART
gujaf-177	63	24	previously	previously	ADV
gujaf-177	63	25	been	be	AUX
gujaf-177	63	26	submitted	submit	VERB
gujaf-177	63	27	elsewhere	elsewhere	ADV
gujaf-177	63	28	for	for	ADP
gujaf-177	63	29	publication	publication	NOUN
gujaf-177	63	30	.	.	PUNCT
gujaf-177	64	1	the	the	DET
gujaf-177	64	2	paper	paper	NOUN
gujaf-177	64	3	should	should	AUX
gujaf-177	64	4	not	not	PART
gujaf-177	64	5	exceed	exceed	VERB
gujaf-177	64	6	more	more	ADJ
gujaf-177	64	7	than	than	ADP
gujaf-177	64	8	15	15	NUM
gujaf-177	64	9	pages	page	NOUN
gujaf-177	64	10	on	on	ADP
gujaf-177	64	11	a4	a4	NOUN
gujaf-177	64	12	type	type	NOUN
gujaf-177	64	13	paper	paper	NOUN
gujaf-177	64	14	in	in	ADP
gujaf-177	64	15	ms	ms	ADJ
gujaf-177	64	16	-	-	PUNCT
gujaf-177	64	17	word	word	NOUN
gujaf-177	64	18	format	format	NOUN
gujaf-177	64	19	,	,	PUNCT
gujaf-177	64	20	1.5	1.5	NUM
gujaf-177	64	21	-	-	PUNCT
gujaf-177	64	22	line	line	NOUN
gujaf-177	64	23	spacing	spacing	NOUN
gujaf-177	64	24	,	,	PUNCT
gujaf-177	64	25	12	12	NUM
gujaf-177	64	26	font	font	NOUN
gujaf-177	64	27	size	size	NOUN
gujaf-177	64	28	in	in	ADP
gujaf-177	64	29	times	time	NOUN
gujaf-177	64	30	new	new	ADJ
gujaf-177	64	31	roman	roman	NOUN
gujaf-177	64	32	.	.	PUNCT
gujaf-177	65	1	manuscript	manuscript	NOUN
gujaf-177	65	2	should	should	AUX
gujaf-177	65	3	be	be	AUX
gujaf-177	65	4	tested	test	VERB
gujaf-177	65	5	for	for	ADP
gujaf-177	65	6	plagiarism	plagiarism	NOUN
gujaf-177	65	7	before	before	ADP
gujaf-177	65	8	submission	submission	NOUN
gujaf-177	65	9	,	,	PUNCT
gujaf-177	65	10	as	as	SCONJ
gujaf-177	65	11	the	the	DET
gujaf-177	65	12	maximum	maximum	ADJ
gujaf-177	65	13	similarity	similarity	NOUN
gujaf-177	65	14	index	index	NOUN
gujaf-177	65	15	acceptable	acceptable	ADJ
gujaf-177	65	16	by	by	ADP
gujaf-177	65	17	gujaf	gujaf	NOUN
gujaf-177	65	18	is	be	AUX
gujaf-177	65	19	25	25	NUM
gujaf-177	65	20	percent	percent	NOUN
gujaf-177	65	21	.	.	PUNCT
gujaf-177	66	1	furthermore	furthermore	ADV
gujaf-177	66	2	,	,	PUNCT
gujaf-177	66	3	the	the	DET
gujaf-177	66	4	length	length	NOUN
gujaf-177	66	5	of	of	ADP
gujaf-177	66	6	a	a	DET
gujaf-177	66	7	complete	complete	ADJ
gujaf-177	66	8	article	article	NOUN
gujaf-177	66	9	should	should	AUX
gujaf-177	66	10	not	not	PART
gujaf-177	66	11	exceed	exceed	VERB
gujaf-177	66	12	5000	5000	NUM
gujaf-177	66	13	words	word	NOUN
gujaf-177	66	14	including	include	VERB
gujaf-177	66	15	an	an	DET
gujaf-177	66	16	abstract	abstract	NOUN
gujaf-177	66	17	of	of	ADP
gujaf-177	66	18	not	not	PART
gujaf-177	66	19	more	more	ADJ
gujaf-177	66	20	than	than	ADP
gujaf-177	66	21	250	250	NUM
gujaf-177	66	22	words	word	NOUN
gujaf-177	66	23	with	with	ADP
gujaf-177	66	24	a	a	DET
gujaf-177	66	25	minimum	minimum	NOUN
gujaf-177	66	26	of	of	ADP
gujaf-177	66	27	four	four	NUM
gujaf-177	66	28	key	key	ADJ
gujaf-177	66	29	words	word	NOUN
gujaf-177	66	30	immediately	immediately	ADV
gujaf-177	66	31	after	after	ADP
gujaf-177	66	32	the	the	DET
gujaf-177	66	33	abstract	abstract	NOUN
gujaf-177	66	34	.	.	PUNCT
gujaf-177	67	1	all	all	DET
gujaf-177	67	2	references	reference	NOUN
gujaf-177	67	3	including	include	VERB
gujaf-177	67	4	in	in	ADP
gujaf-177	67	5	text	text	NOUN
gujaf-177	67	6	citation	citation	NOUN
gujaf-177	67	7	and	and	CCONJ
gujaf-177	67	8	reference	reference	NOUN
gujaf-177	67	9	list	list	NOUN
gujaf-177	67	10	,	,	PUNCT
gujaf-177	67	11	tables	table	NOUN
gujaf-177	67	12	and	and	CCONJ
gujaf-177	67	13	figures	figure	NOUN
gujaf-177	67	14	should	should	AUX
gujaf-177	67	15	be	be	AUX
gujaf-177	67	16	in	in	ADP
gujaf-177	67	17	line	line	NOUN
gujaf-177	67	18	with	with	ADP
gujaf-177	67	19	apa	apa	PROPN
gujaf-177	67	20	7th	7th	PROPN
gujaf-177	67	21	edition	edition	NOUN
gujaf-177	67	22	publication	publication	NOUN
gujaf-177	67	23	manual	manual	NOUN
gujaf-177	67	24	.	.	PUNCT
gujaf-177	68	1	finally	finally	ADV
gujaf-177	68	2	,	,	PUNCT
gujaf-177	68	3	manuscript	manuscript	NOUN
gujaf-177	68	4	should	should	AUX
gujaf-177	68	5	be	be	AUX
gujaf-177	68	6	send	send	VERB
gujaf-177	68	7	to	to	ADP
gujaf-177	68	8	our	our	PRON
gujaf-177	68	9	email	email	NOUN
gujaf-177	68	10	address	address	NOUN
gujaf-177	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-177	68	12	and	and	CCONJ
gujaf-177	68	13	a	a	DET
gujaf-177	68	14	copy	copy	NOUN
gujaf-177	68	15	to	to	ADP
gujaf-177	68	16	our	our	PRON
gujaf-177	68	17	website	website	NOUN
gujaf-177	68	18	on	on	ADP
gujaf-177	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-177	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-177	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-177	69	2	gusau	gusau	ADJ
gujaf-177	69	3	journal	journal	NOUN
gujaf-177	69	4	of	of	ADP
gujaf-177	69	5	accounting	accounting	NOUN
gujaf-177	69	6	and	and	CCONJ
gujaf-177	69	7	finance	finance	NOUN
gujaf-177	69	8	,	,	PUNCT
gujaf-177	69	9	vol	vol	NOUN
gujaf-177	69	10	.	.	PROPN
gujaf-177	69	11	3	3	NUM
gujaf-177	69	12	,	,	PUNCT
gujaf-177	69	13	issue	issue	NOUN
gujaf-177	69	14	3	3	NUM
gujaf-177	69	15	,	,	PUNCT
gujaf-177	69	16	october	october	PROPN
gujaf-177	69	17	,	,	PUNCT
gujaf-177	69	18	2022	2022	NUM
gujaf-177	69	19	viii	viii	ADJ
gujaf-177	69	20	publication	publication	NOUN
gujaf-177	69	21	procedure	procedure	NOUN
gujaf-177	69	22	after	after	ADP
gujaf-177	69	23	receiving	receive	VERB
gujaf-177	69	24	a	a	DET
gujaf-177	69	25	manuscript	manuscript	NOUN
gujaf-177	69	26	that	that	PRON
gujaf-177	69	27	is	be	AUX
gujaf-177	69	28	within	within	ADP
gujaf-177	69	29	the	the	DET
gujaf-177	69	30	similarity	similarity	NOUN
gujaf-177	69	31	index	index	NOUN
gujaf-177	69	32	threshold	threshold	NOUN
gujaf-177	69	33	,	,	PUNCT
gujaf-177	69	34	a	a	DET
gujaf-177	69	35	confirmation	confirmation	NOUN
gujaf-177	69	36	email	email	NOUN
gujaf-177	69	37	will	will	AUX
gujaf-177	69	38	be	be	AUX
gujaf-177	69	39	send	send	VERB
gujaf-177	69	40	together	together	ADV
gujaf-177	69	41	with	with	ADP
gujaf-177	69	42	a	a	DET
gujaf-177	69	43	request	request	NOUN
gujaf-177	69	44	to	to	PART
gujaf-177	69	45	pay	pay	VERB
gujaf-177	69	46	a	a	DET
gujaf-177	69	47	review	review	NOUN
gujaf-177	69	48	proceeding	proceeding	NOUN
gujaf-177	69	49	fee	fee	NOUN
gujaf-177	69	50	.	.	PUNCT
gujaf-177	70	1	at	at	ADP
gujaf-177	70	2	this	this	DET
gujaf-177	70	3	point	point	NOUN
gujaf-177	70	4	,	,	PUNCT
gujaf-177	70	5	the	the	DET
gujaf-177	70	6	editorial	editorial	ADJ
gujaf-177	70	7	board	board	NOUN
gujaf-177	70	8	will	will	AUX
gujaf-177	70	9	take	take	VERB
gujaf-177	70	10	a	a	DET
gujaf-177	70	11	decision	decision	NOUN
gujaf-177	70	12	on	on	ADP
gujaf-177	70	13	accepting	accept	VERB
gujaf-177	70	14	,	,	PUNCT
gujaf-177	70	15	rejecting	reject	VERB
gujaf-177	70	16	or	or	CCONJ
gujaf-177	70	17	making	make	VERB
gujaf-177	70	18	a	a	DET
gujaf-177	70	19	resubmission	resubmission	NOUN
gujaf-177	70	20	of	of	ADP
gujaf-177	70	21	the	the	DET
gujaf-177	70	22	manuscript	manuscript	NOUN
gujaf-177	70	23	based	base	VERB
gujaf-177	70	24	on	on	ADP
gujaf-177	70	25	the	the	DET
gujaf-177	70	26	outcome	outcome	NOUN
gujaf-177	70	27	of	of	ADP
gujaf-177	70	28	the	the	DET
gujaf-177	70	29	double	double	ADJ
gujaf-177	70	30	-	-	PUNCT
gujaf-177	70	31	blind	blind	ADJ
gujaf-177	70	32	peer	peer	NOUN
gujaf-177	70	33	review	review	NOUN
gujaf-177	70	34	.	.	PUNCT
gujaf-177	71	1	those	those	DET
gujaf-177	71	2	authors	author	NOUN
gujaf-177	71	3	whose	whose	DET
gujaf-177	71	4	manuscript	manuscript	NOUN
gujaf-177	71	5	were	be	AUX
gujaf-177	71	6	accepted	accept	VERB
gujaf-177	71	7	for	for	ADP
gujaf-177	71	8	publication	publication	NOUN
gujaf-177	71	9	will	will	AUX
gujaf-177	71	10	be	be	AUX
gujaf-177	71	11	asked	ask	VERB
gujaf-177	71	12	to	to	PART
gujaf-177	71	13	pay	pay	VERB
gujaf-177	71	14	a	a	DET
gujaf-177	71	15	publication	publication	NOUN
gujaf-177	71	16	fee	fee	NOUN
gujaf-177	71	17	,	,	PUNCT
gujaf-177	71	18	after	after	ADP
gujaf-177	71	19	effecting	effect	VERB
gujaf-177	71	20	all	all	DET
gujaf-177	71	21	suggested	suggest	VERB
gujaf-177	71	22	corrections	correction	NOUN
gujaf-177	71	23	and	and	CCONJ
gujaf-177	71	24	changes	change	NOUN
gujaf-177	71	25	made	make	VERB
gujaf-177	71	26	on	on	ADP
gujaf-177	71	27	the	the	DET
gujaf-177	71	28	manuscript	manuscript	NOUN
gujaf-177	71	29	.	.	PUNCT
gujaf-177	72	1	all	all	DET
gujaf-177	72	2	corrected	correct	VERB
gujaf-177	72	3	papers	paper	NOUN
gujaf-177	72	4	returned	return	VERB
gujaf-177	72	5	within	within	ADP
gujaf-177	72	6	the	the	DET
gujaf-177	72	7	specified	specify	VERB
gujaf-177	72	8	time	time	NOUN
gujaf-177	72	9	frame	frame	NOUN
gujaf-177	72	10	will	will	AUX
gujaf-177	72	11	be	be	AUX
gujaf-177	72	12	published	publish	VERB
gujaf-177	72	13	in	in	ADP
gujaf-177	72	14	that	that	DET
gujaf-177	72	15	issue	issue	NOUN
gujaf-177	72	16	.	.	PUNCT
gujaf-177	73	1	payment	payment	NOUN
gujaf-177	73	2	details	detail	NOUN
gujaf-177	73	3	bank	bank	NOUN
gujaf-177	73	4	:	:	PUNCT
gujaf-177	73	5	fcmb	fcmb	PROPN
gujaf-177	73	6	account	account	PROPN
gujaf-177	73	7	number	number	NOUN
gujaf-177	73	8	:	:	PUNCT
gujaf-177	73	9	7278465011	7278465011	NUM
gujaf-177	73	10	account	account	NOUN
gujaf-177	73	11	name	name	NOUN
gujaf-177	73	12	:	:	PUNCT
gujaf-177	73	13	gusau	gusau	PROPN
gujaf-177	73	14	journal	journal	NOUN
gujaf-177	73	15	of	of	ADP
gujaf-177	73	16	accounting	accounting	NOUN
gujaf-177	73	17	and	and	CCONJ
gujaf-177	73	18	finance	finance	NOUN
gujaf-177	73	19	for	for	ADP
gujaf-177	73	20	inquiry	inquiry	NOUN
gujaf-177	73	21	the	the	DET
gujaf-177	73	22	head	head	NOUN
gujaf-177	73	23	,	,	PUNCT
gujaf-177	73	24	department	department	NOUN
gujaf-177	73	25	of	of	ADP
gujaf-177	73	26	accounting	accounting	NOUN
gujaf-177	73	27	and	and	CCONJ
gujaf-177	73	28	finance	finance	NOUN
gujaf-177	73	29	,	,	PUNCT
gujaf-177	73	30	federal	federal	ADJ
gujaf-177	73	31	university	university	NOUN
gujaf-177	73	32	gusau	gusau	PROPN
gujaf-177	73	33	,	,	PUNCT
gujaf-177	73	34	zamfara	zamfara	PROPN
gujaf-177	73	35	state	state	PROPN
gujaf-177	73	36	.	.	PUNCT
gujaf-177	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-177	75	1	+2348069393824	+2348069393824	PRON
gujaf-177	75	2	for	for	ADP
gujaf-177	75	3	more	more	ADJ
gujaf-177	75	4	information	information	NOUN
gujaf-177	75	5	,	,	PUNCT
gujaf-177	75	6	contact	contact	VERB
gujaf-177	75	7	the	the	DET
gujaf-177	75	8	editor	editor	NOUN
gujaf-177	75	9	-	-	PUNCT
gujaf-177	75	10	in	in	ADP
gujaf-177	75	11	-	-	PUNCT
gujaf-177	75	12	chief	chief	NOUN
gujaf-177	75	13	on	on	ADP
gujaf-177	75	14	+2348067766435	+2348067766435	NUM
gujaf-177	75	15	the	the	DET
gujaf-177	75	16	associate	associate	ADJ
gujaf-177	75	17	editor	editor	NOUN
gujaf-177	75	18	on	on	ADP
gujaf-177	75	19	+2348036057525	+2348036057525	NUM
gujaf-177	75	20	or	or	CCONJ
gujaf-177	75	21	visit	visit	VERB
gujaf-177	75	22	our	our	PRON
gujaf-177	75	23	website	website	NOUN
gujaf-177	75	24	on	on	ADP
gujaf-177	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-177	75	26	or	or	CCONJ
gujaf-177	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-177	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-177	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-177	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-177	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-177	76	3	gusau	gusau	ADJ
gujaf-177	76	4	journal	journal	NOUN
gujaf-177	76	5	of	of	ADP
gujaf-177	76	6	accounting	accounting	NOUN
gujaf-177	76	7	and	and	CCONJ
gujaf-177	76	8	finance	finance	NOUN
gujaf-177	76	9	,	,	PUNCT
gujaf-177	76	10	vol	vol	NOUN
gujaf-177	76	11	.	.	PROPN
gujaf-177	77	1	3	3	NUM
gujaf-177	77	2	,	,	PUNCT
gujaf-177	77	3	issue	issue	NOUN
gujaf-177	77	4	3	3	NUM
gujaf-177	77	5	,	,	PUNCT
gujaf-177	77	6	october	october	PROPN
gujaf-177	77	7	,	,	PUNCT
gujaf-177	77	8	2022	2022	NUM
gujaf-177	77	9	ix	ix	ADP
gujaf-177	77	10	contents	content	NOUN
gujaf-177	77	11	capital	capital	NOUN
gujaf-177	77	12	structure	structure	NOUN
gujaf-177	77	13	and	and	CCONJ
gujaf-177	77	14	firm	firm	ADJ
gujaf-177	77	15	financial	financial	ADJ
gujaf-177	77	16	performance	performance	NOUN
gujaf-177	77	17	of	of	ADP
gujaf-177	77	18	listed	list	VERB
gujaf-177	77	19	deposit	deposit	NOUN
gujaf-177	77	20	money	money	NOUN
gujaf-177	77	21	banks	bank	NOUN
gujaf-177	77	22	in	in	ADP
gujaf-177	77	23	nigeria	nigeria	PROPN
gujaf-177	77	24	:	:	PUNCT
gujaf-177	77	25	moderating	moderate	VERB
gujaf-177	77	26	effect	effect	NOUN
gujaf-177	77	27	of	of	ADP
gujaf-177	77	28	board	board	NOUN
gujaf-177	77	29	financial	financial	ADJ
gujaf-177	77	30	literacy	literacy	NOUN
gujaf-177	77	31	anas	anas	PROPN
gujaf-177	77	32	idris	idris	PROPN
gujaf-177	77	33	abdulwahab	abdulwahab	PROPN
gujaf-177	77	34	,	,	PUNCT
gujaf-177	77	35	hussaini	hussaini	PROPN
gujaf-177	77	36	bala	bala	PROPN
gujaf-177	77	37	ph.d	ph.d	PROPN
gujaf-177	77	38	,	,	PUNCT
gujaf-177	77	39	mansur	mansur	PROPN
gujaf-177	77	40	lubabah	lubabah	PROPN
gujaf-177	77	41	kwambo	kwambo	PROPN
gujaf-177	77	42	ph.d	ph.d	PROPN
gujaf-177	77	43	,	,	PUNCT
gujaf-177	77	44	&	&	CCONJ
gujaf-177	77	45	abubakar	abubakar	PROPN
gujaf-177	77	46	adamu	adamu	PROPN
gujaf-177	77	47	1	1	NUM
gujaf-177	77	48	influence	influence	NOUN
gujaf-177	77	49	of	of	ADP
gujaf-177	77	50	socialization	socialization	NOUN
gujaf-177	77	51	on	on	ADP
gujaf-177	77	52	msme	msme	NOUN
gujaf-177	77	53	compliance	compliance	NOUN
gujaf-177	77	54	by	by	ADP
gujaf-177	77	55	mediating	mediate	VERB
gujaf-177	77	56	understanding	understanding	NOUN
gujaf-177	77	57	and	and	CCONJ
gujaf-177	77	58	moderating	moderate	VERB
gujaf-177	77	59	knowledge	knowledge	NOUN
gujaf-177	77	60	of	of	ADP
gujaf-177	77	61	tax	tax	NOUN
gujaf-177	77	62	visits	visit	NOUN
gujaf-177	77	63	yayuk	yayuk	NOUN
gujaf-177	77	64	ngesti	ngesti	PROPN
gujaf-177	77	65	rahayu	rahayu	VERB
gujaf-177	77	66	17	17	NUM
gujaf-177	77	67	does	do	VERB
gujaf-177	77	68	international	international	ADJ
gujaf-177	77	69	financial	financial	ADJ
gujaf-177	77	70	reporting	reporting	NOUN
gujaf-177	77	71	standard	standard	NOUN
gujaf-177	77	72	narrows	narrow	VERB
gujaf-177	77	73	audit	audit	NOUN
gujaf-177	77	74	expectation	expectation	NOUN
gujaf-177	77	75	gap	gap	NOUN
gujaf-177	77	76	?	?	PUNCT
gujaf-177	78	1	musa	musa	PROPN
gujaf-177	78	2	ibrahim	ibrahim	PROPN
gujaf-177	78	3	dauda	dauda	PROPN
gujaf-177	78	4	,	,	PUNCT
gujaf-177	78	5	ibrahim	ibrahim	PROPN
gujaf-177	78	6	adagye	adagye	PROPN
gujaf-177	78	7	dauda	dauda	PROPN
gujaf-177	78	8	,	,	PUNCT
gujaf-177	78	9	phd	phd	NOUN
gujaf-177	78	10	35	35	NUM
gujaf-177	78	11	sustainability	sustainability	NOUN
gujaf-177	78	12	reporting	reporting	NOUN
gujaf-177	78	13	and	and	CCONJ
gujaf-177	78	14	financial	financial	ADJ
gujaf-177	78	15	performance	performance	NOUN
gujaf-177	78	16	of	of	ADP
gujaf-177	78	17	listed	list	VERB
gujaf-177	78	18	manufacturing	manufacturing	NOUN
gujaf-177	78	19	firms	firm	NOUN
gujaf-177	78	20	in	in	ADP
gujaf-177	78	21	nigeria	nigeria	PROPN
gujaf-177	78	22	aiyesan	aiyesan	PROPN
gujaf-177	78	23	,	,	PUNCT
gujaf-177	78	24	olabode	olabode	PROPN
gujaf-177	78	25	olutola	olutola	PROPN
gujaf-177	78	26	ph.d	ph.d	PROPN
gujaf-177	78	27	49	49	NUM
gujaf-177	78	28	firm	firm	ADJ
gujaf-177	78	29	attributes	attribute	NOUN
gujaf-177	78	30	and	and	CCONJ
gujaf-177	78	31	financial	financial	ADJ
gujaf-177	78	32	reporting	reporting	NOUN
gujaf-177	78	33	timeliness	timeliness	NOUN
gujaf-177	78	34	of	of	ADP
gujaf-177	78	35	listed	list	VERB
gujaf-177	78	36	consumer	consumer	NOUN
gujaf-177	78	37	goods	good	NOUN
gujaf-177	78	38	firms	firm	NOUN
gujaf-177	78	39	in	in	ADP
gujaf-177	78	40	nigeria	nigeria	PROPN
gujaf-177	78	41	akume	akume	PROPN
gujaf-177	78	42	james	james	PROPN
gujaf-177	78	43	terkende	terkende	PROPN
gujaf-177	78	44	,	,	PUNCT
gujaf-177	78	45	dele	dele	PROPN
gujaf-177	78	46	ikese	ikese	VERB
gujaf-177	78	47	karim	karim	PROPN
gujaf-177	78	48	67	67	NUM
gujaf-177	78	49	value	value	NOUN
gujaf-177	78	50	relevance	relevance	NOUN
gujaf-177	78	51	of	of	ADP
gujaf-177	78	52	accounting	accounting	NOUN
gujaf-177	78	53	information	information	NOUN
gujaf-177	78	54	for	for	ADP
gujaf-177	78	55	listed	list	VERB
gujaf-177	78	56	financial	financial	ADJ
gujaf-177	78	57	service	service	NOUN
gujaf-177	78	58	firms	firm	NOUN
gujaf-177	78	59	in	in	ADP
gujaf-177	78	60	nigeria	nigeria	PROPN
gujaf-177	78	61	kassim	kassim	PROPN
gujaf-177	78	62	busari	busari	PROPN
gujaf-177	78	63	,	,	PUNCT
gujaf-177	78	64	ishaya	ishaya	PROPN
gujaf-177	78	65	luka	luka	PROPN
gujaf-177	78	66	chechet	chechet	PROPN
gujaf-177	78	67	ph.d	ph.d	PROPN
gujaf-177	78	68	,	,	PUNCT
gujaf-177	78	69	aliyu	aliyu	PROPN
gujaf-177	78	70	ahmed	ahme	VERB
gujaf-177	78	71	abdullahi	abdullahi	PROPN
gujaf-177	78	72	ph.d	ph.d	PROPN
gujaf-177	78	73	,	,	PUNCT
gujaf-177	78	74	&	&	CCONJ
gujaf-177	78	75	ibrahim	ibrahim	PROPN
gujaf-177	78	76	mohammed	mohammed	PROPN
gujaf-177	78	77	ph.d	ph.d	PROPN
gujaf-177	78	78	87	87	NUM
gujaf-177	78	79	nigeria	nigeria	PROPN
gujaf-177	78	80	economic	economic	ADJ
gujaf-177	78	81	growth	growth	NOUN
gujaf-177	78	82	and	and	CCONJ
gujaf-177	78	83	capital	capital	NOUN
gujaf-177	78	84	market	market	NOUN
gujaf-177	78	85	development	development	NOUN
gujaf-177	78	86	:	:	PUNCT
gujaf-177	78	87	does	do	AUX
gujaf-177	78	88	contributory	contributory	NOUN
gujaf-177	78	89	pension	pension	NOUN
gujaf-177	78	90	scheme	scheme	NOUN
gujaf-177	78	91	matter	matter	NOUN
gujaf-177	78	92	?	?	PUNCT
gujaf-177	79	1	akinwumi	akinwumi	PROPN
gujaf-177	79	2	ayorinde	ayorinde	PROPN
gujaf-177	79	3	olutimi	olutimi	PROPN
gujaf-177	79	4	,	,	PUNCT
gujaf-177	79	5	toluwa	toluwa	PROPN
gujaf-177	79	6	celestine	celestine	PROPN
gujaf-177	79	7	oladele	oladele	PROPN
gujaf-177	79	8	ph.d	ph.d	PROPN
gujaf-177	79	9	,	,	PUNCT
gujaf-177	79	10	&	&	CCONJ
gujaf-177	79	11	adeboye	adeboye	ADP
gujaf-177	79	12	emmanuel	emmanuel	PROPN
gujaf-177	79	13	sanmi	sanmi	PROPN
gujaf-177	79	14	101	101	NUM
gujaf-177	79	15	audit	audit	NOUN
gujaf-177	79	16	committee	committee	NOUN
gujaf-177	79	17	and	and	CCONJ
gujaf-177	79	18	financial	financial	ADJ
gujaf-177	79	19	reporting	reporting	NOUN
gujaf-177	79	20	quality	quality	NOUN
gujaf-177	79	21	:	:	PUNCT
gujaf-177	79	22	the	the	DET
gujaf-177	79	23	moderating	moderate	VERB
gujaf-177	79	24	effect	effect	NOUN
gujaf-177	79	25	of	of	ADP
gujaf-177	79	26	board	board	NOUN
gujaf-177	79	27	independence	independence	NOUN
gujaf-177	79	28	of	of	ADP
gujaf-177	79	29	listed	list	VERB
gujaf-177	79	30	deposit	deposit	NOUN
gujaf-177	79	31	money	money	NOUN
gujaf-177	79	32	banks	bank	NOUN
gujaf-177	79	33	in	in	ADP
gujaf-177	79	34	nigeria	nigeria	PROPN
gujaf-177	79	35	kassim	kassim	PROPN
gujaf-177	79	36	yusha’u	yusha’u	PROPN
gujaf-177	79	37	shika	shika	PROPN
gujaf-177	79	38	,	,	PUNCT
gujaf-177	79	39	mark	mark	PROPN
gujaf-177	79	40	david	david	PROPN
gujaf-177	79	41	kantiyok	kantiyok	VERB
gujaf-177	79	42	117	117	NUM
gujaf-177	79	43	gusau	gusau	ADJ
gujaf-177	79	44	journal	journal	NOUN
gujaf-177	79	45	of	of	ADP
gujaf-177	79	46	accounting	accounting	NOUN
gujaf-177	79	47	and	and	CCONJ
gujaf-177	79	48	finance	finance	NOUN
gujaf-177	79	49	,	,	PUNCT
gujaf-177	79	50	vol	vol	NOUN
gujaf-177	79	51	.	.	PROPN
gujaf-177	79	52	3	3	NUM
gujaf-177	79	53	,	,	PUNCT
gujaf-177	79	54	issue	issue	NOUN
gujaf-177	79	55	3	3	NUM
gujaf-177	79	56	,	,	PUNCT
gujaf-177	79	57	october	october	PROPN
gujaf-177	79	58	,	,	PUNCT
gujaf-177	79	59	2022	2022	NUM
gujaf-177	79	60	x	x	SYM
gujaf-177	79	61	determinants	determinant	NOUN
gujaf-177	79	62	of	of	ADP
gujaf-177	79	63	financial	financial	ADJ
gujaf-177	79	64	performance	performance	NOUN
gujaf-177	79	65	of	of	ADP
gujaf-177	79	66	listed	list	VERB
gujaf-177	79	67	deposit	deposit	NOUN
gujaf-177	79	68	money	money	NOUN
gujaf-177	79	69	banks	bank	NOUN
gujaf-177	79	70	in	in	ADP
gujaf-177	79	71	nigeria	nigeria	PROPN
gujaf-177	79	72	mary	mary	PROPN
gujaf-177	79	73	seansu	seansu	PROPN
gujaf-177	79	74	lazarus	lazarus	PROPN
gujaf-177	79	75	,	,	PUNCT
gujaf-177	79	76	nurradden	nurradden	PROPN
gujaf-177	79	77	usman	usman	PROPN
gujaf-177	79	78	miko	miko	PROPN
gujaf-177	79	79	ph.d	ph.d	PROPN
gujaf-177	79	80	,	,	PUNCT
gujaf-177	79	81	&	&	CCONJ
gujaf-177	79	82	saifulahi	saifulahi	PROPN
gujaf-177	79	83	abdullahi	abdullahi	PROPN
gujaf-177	79	84	mazadu	mazadu	PROPN
gujaf-177	79	85	ph.d	ph.d	PROPN
gujaf-177	79	86	140	140	NUM
gujaf-177	79	87	human	human	ADJ
gujaf-177	79	88	resource	resource	NOUN
gujaf-177	79	89	accounting	accounting	NOUN
gujaf-177	79	90	and	and	CCONJ
gujaf-177	79	91	profitability	profitability	NOUN
gujaf-177	79	92	of	of	ADP
gujaf-177	79	93	listed	list	VERB
gujaf-177	79	94	depositmoney	depositmoney	NOUN
gujaf-177	79	95	banks	bank	NOUN
gujaf-177	79	96	in	in	ADP
gujaf-177	79	97	nigeria	nigeria	PROPN
gujaf-177	79	98	ahmad	ahmad	PROPN
gujaf-177	79	99	adamu	adamu	PROPN
gujaf-177	79	100	ibrahim	ibrahim	PROPN
gujaf-177	79	101	,	,	PUNCT
gujaf-177	79	102	ahmad	ahmad	PROPN
gujaf-177	79	103	rufa’i	rufa’i	PROPN
gujaf-177	79	104	adamu	adamu	PROPN
gujaf-177	79	105	,	,	PUNCT
gujaf-177	79	106	fatihu	fatihu	PROPN
gujaf-177	79	107	mahmud	mahmud	PROPN
gujaf-177	79	108	alhassan	alhassan	PROPN
gujaf-177	79	109	&	&	CCONJ
gujaf-177	79	110	muhammad	muhammad	PROPN
gujaf-177	79	111	iliyas	iliyas	PROPN
gujaf-177	79	112	abdulsalam	abdulsalam	PROPN
gujaf-177	79	113	158	158	NUM
gujaf-177	79	114	board	board	NOUN
gujaf-177	79	115	independence	independence	NOUN
gujaf-177	79	116	,	,	PUNCT
gujaf-177	79	117	audit	audit	NOUN
gujaf-177	79	118	effectiveness	effectiveness	NOUN
gujaf-177	79	119	and	and	CCONJ
gujaf-177	79	120	the	the	DET
gujaf-177	79	121	quality	quality	NOUN
gujaf-177	79	122	of	of	ADP
gujaf-177	79	123	reported	report	VERB
gujaf-177	79	124	earnings	earning	NOUN
gujaf-177	79	125	in	in	ADP
gujaf-177	79	126	the	the	DET
gujaf-177	79	127	nigerian	nigerian	ADJ
gujaf-177	79	128	consumer	consumer	NOUN
gujaf-177	79	129	goods	good	NOUN
gujaf-177	79	130	firms	firm	NOUN
gujaf-177	79	131	isah	isah	PROPN
gujaf-177	79	132	shittu	shittu	PROPN
gujaf-177	79	133	ph.d	ph.d	PROPN
gujaf-177	79	134	,	,	PUNCT
gujaf-177	79	135	misbahu	misbahu	PROPN
gujaf-177	79	136	,	,	PUNCT
gujaf-177	79	137	abubakar	abubakar	PROPN
gujaf-177	79	138	muhammad	muhammad	PROPN
gujaf-177	79	139	175	175	NUM
gujaf-177	79	140	impact	impact	NOUN
gujaf-177	79	141	of	of	ADP
gujaf-177	79	142	capital	capital	NOUN
gujaf-177	79	143	structure	structure	NOUN
gujaf-177	79	144	on	on	ADP
gujaf-177	79	145	financial	financial	ADJ
gujaf-177	79	146	performance	performance	NOUN
gujaf-177	79	147	of	of	ADP
gujaf-177	79	148	listed	list	VERB
gujaf-177	79	149	agricultural	agricultural	ADJ
gujaf-177	79	150	companies	company	NOUN
gujaf-177	79	151	in	in	ADP
gujaf-177	79	152	nigeria	nigeria	PROPN
gujaf-177	79	153	ahmad	ahmad	PROPN
gujaf-177	79	154	muhammad	muhammad	PROPN
gujaf-177	79	155	ahmad	ahmad	PROPN
gujaf-177	79	156	,	,	PUNCT
gujaf-177	79	157	shehu	shehu	PROPN
gujaf-177	79	158	usman	usman	PROPN
gujaf-177	79	159	hassan	hassan	PROPN
gujaf-177	79	160	ph.d	ph.d	PROPN
gujaf-177	79	161	.	.	PROPN
gujaf-177	79	162	,	,	PUNCT
gujaf-177	79	163	&	&	CCONJ
gujaf-177	79	164	abubakar	abubakar	PROPN
gujaf-177	79	165	abubakar	abubakar	PROPN
gujaf-177	79	166	192	192	NUM
gujaf-177	79	167	trade	trade	NOUN
gujaf-177	79	168	oriented	orient	VERB
gujaf-177	79	169	money	money	NOUN
gujaf-177	79	170	laundering	laundering	NOUN
gujaf-177	79	171	and	and	CCONJ
gujaf-177	79	172	era	era	NOUN
gujaf-177	79	173	of	of	ADP
gujaf-177	79	174	cybersecurity	cybersecurity	NOUN
gujaf-177	79	175	tax	tax	NOUN
gujaf-177	79	176	evasion	evasion	NOUN
gujaf-177	79	177	in	in	ADP
gujaf-177	79	178	nigeria	nigeria	PROPN
gujaf-177	79	179	oluwayemi	oluwayemi	PROPN
gujaf-177	79	180	joseph	joseph	PROPN
gujaf-177	79	181	kayode	kayode	PROPN
gujaf-177	79	182	,	,	PUNCT
gujaf-177	79	183	adewole	adewole	PROPN
gujaf-177	79	184	joseph	joseph	PROPN
gujaf-177	79	185	adeyinka	adeyinka	PROPN
gujaf-177	79	186	ph.d	ph.d	PROPN
gujaf-177	79	187	,	,	PUNCT
gujaf-177	79	188	adewale	adewale	PROPN
gujaf-177	79	189	abass	abass	PROPN
gujaf-177	79	190	adekunle	adekunle	PROPN
gujaf-177	79	191	&	&	CCONJ
gujaf-177	79	192	kadiri	kadiri	PROPN
gujaf-177	79	193	kayode	kayode	PROPN
gujaf-177	79	194	ph.d	ph.d	PROPN
gujaf-177	79	195	205	205	NUM
gujaf-177	79	196	effect	effect	NOUN
gujaf-177	79	197	of	of	ADP
gujaf-177	79	198	females	female	NOUN
gujaf-177	79	199	in	in	ADP
gujaf-177	79	200	the	the	DET
gujaf-177	79	201	boardroom	boardroom	NOUN
gujaf-177	79	202	on	on	ADP
gujaf-177	79	203	corporate	corporate	ADJ
gujaf-177	79	204	sustainability	sustainability	NOUN
gujaf-177	79	205	reporting	report	VERB
gujaf-177	79	206	salami	salami	ADJ
gujaf-177	79	207	suleiman	suleiman	PROPN
gujaf-177	79	208	ph	ph	PROPN
gujaf-177	79	209	.	.	PROPN
gujaf-177	80	1	d	d	X
gujaf-177	80	2	,	,	PUNCT
gujaf-177	80	3	olanrewaju	olanrewaju	ADJ
gujaf-177	80	4	atanda	atanda	PROPN
gujaf-177	80	5	aliu	aliu	PROPN
gujaf-177	80	6	ph.d	ph.d	PROPN
gujaf-177	80	7	224	224	NUM
gujaf-177	80	8	gusau	gusau	ADJ
gujaf-177	80	9	journal	journal	NOUN
gujaf-177	80	10	of	of	ADP
gujaf-177	80	11	accounting	accounting	NOUN
gujaf-177	80	12	and	and	CCONJ
gujaf-177	80	13	finance	finance	NOUN
gujaf-177	80	14	,	,	PUNCT
gujaf-177	80	15	vol	vol	NOUN
gujaf-177	80	16	.	.	PROPN
gujaf-177	81	1	3	3	NUM
gujaf-177	81	2	,	,	PUNCT
gujaf-177	81	3	issue	issue	NOUN
gujaf-177	81	4	3	3	NUM
gujaf-177	81	5	,	,	PUNCT
gujaf-177	81	6	october	october	PROPN
gujaf-177	81	7	,	,	PUNCT
gujaf-177	81	8	2022	2022	NUM
gujaf-177	81	9	1	1	NUM
gujaf-177	81	10	capital	capital	NOUN
gujaf-177	81	11	structure	structure	NOUN
gujaf-177	81	12	and	and	CCONJ
gujaf-177	81	13	firm	firm	ADJ
gujaf-177	81	14	financial	financial	ADJ
gujaf-177	81	15	performance	performance	NOUN
gujaf-177	81	16	of	of	ADP
gujaf-177	81	17	listed	list	VERB
gujaf-177	81	18	deposit	deposit	NOUN
gujaf-177	81	19	money	money	NOUN
gujaf-177	81	20	banks	bank	NOUN
gujaf-177	81	21	in	in	ADP
gujaf-177	81	22	nigeria	nigeria	PROPN
gujaf-177	81	23	:	:	PUNCT
gujaf-177	81	24	moderating	moderate	VERB
gujaf-177	81	25	effect	effect	NOUN
gujaf-177	81	26	of	of	ADP
gujaf-177	81	27	board	board	NOUN
gujaf-177	81	28	financial	financial	ADJ
gujaf-177	81	29	literacy	literacy	NOUN
gujaf-177	81	30	anas	anas	PROPN
gujaf-177	81	31	idris	idris	PROPN
gujaf-177	81	32	abdulwahab	abdulwahab	PROPN
gujaf-177	81	33	national	national	PROPN
gujaf-177	81	34	identity	identity	PROPN
gujaf-177	81	35	management	management	NOUN
gujaf-177	81	36	commission	commission	PROPN
gujaf-177	81	37	,	,	PUNCT
gujaf-177	81	38	kaduna	kaduna	PROPN
gujaf-177	81	39	,	,	PUNCT
gujaf-177	81	40	nigeria	nigeria	PROPN
gujaf-177	81	41	.	.	PUNCT
gujaf-177	82	1	anasabdulwahab5@gmail.com	anasabdulwahab5@gmail.com	X
gujaf-177	82	2	hussaini	hussaini	PROPN
gujaf-177	82	3	bala	bala	PROPN
gujaf-177	82	4	ph.d	ph.d	PROPN
gujaf-177	82	5	department	department	PROPN
gujaf-177	82	6	of	of	ADP
gujaf-177	82	7	accounting	accounting	PROPN
gujaf-177	82	8	faculty	faculty	NOUN
gujaf-177	82	9	of	of	ADP
gujaf-177	82	10	administrative	administrative	ADJ
gujaf-177	82	11	sciences	sciences	PROPN
gujaf-177	82	12	and	and	CCONJ
gujaf-177	82	13	economics	economic	NOUN
gujaf-177	82	14	tishk	tishk	PROPN
gujaf-177	82	15	international	international	PROPN
gujaf-177	82	16	university	university	PROPN
gujaf-177	82	17	,	,	PUNCT
gujaf-177	82	18	erbil	erbil	PROPN
gujaf-177	82	19	,	,	PUNCT
gujaf-177	82	20	kurdistan	kurdistan	PROPN
gujaf-177	82	21	region	region	NOUN
gujaf-177	82	22	,	,	PUNCT
gujaf-177	82	23	iraq	iraq	PROPN
gujaf-177	82	24	.	.	PUNCT
gujaf-177	83	1	mansur	mansur	PROPN
gujaf-177	83	2	lubabah	lubabah	PROPN
gujaf-177	83	3	kwambo	kwambo	PROPN
gujaf-177	83	4	ph.d	ph.d	PROPN
gujaf-177	83	5	department	department	PROPN
gujaf-177	83	6	of	of	ADP
gujaf-177	83	7	accounting	accounting	PROPN
gujaf-177	83	8	kaduna	kaduna	PROPN
gujaf-177	83	9	state	state	PROPN
gujaf-177	83	10	university	university	PROPN
gujaf-177	83	11	,	,	PUNCT
gujaf-177	83	12	kaduna	kaduna	PROPN
gujaf-177	83	13	,	,	PUNCT
gujaf-177	83	14	nigeria	nigeria	PROPN
gujaf-177	83	15	.	.	PUNCT
gujaf-177	84	1	abubakar	abubakar	PROPN
gujaf-177	84	2	adamu	adamu	PROPN
gujaf-177	84	3	department	department	PROPN
gujaf-177	84	4	of	of	ADP
gujaf-177	84	5	accounting	accounting	PROPN
gujaf-177	84	6	kaduna	kaduna	PROPN
gujaf-177	84	7	state	state	PROPN
gujaf-177	84	8	university	university	PROPN
gujaf-177	84	9	,	,	PUNCT
gujaf-177	84	10	kaduna	kaduna	PROPN
gujaf-177	84	11	,	,	PUNCT
gujaf-177	84	12	nigeria	nigeria	PROPN
gujaf-177	84	13	.	.	PUNCT
gujaf-177	85	1	abstract	abstract	ADJ
gujaf-177	85	2	the	the	DET
gujaf-177	85	3	purpose	purpose	NOUN
gujaf-177	85	4	of	of	ADP
gujaf-177	85	5	this	this	DET
gujaf-177	85	6	work	work	NOUN
gujaf-177	85	7	is	be	AUX
gujaf-177	85	8	to	to	PART
gujaf-177	85	9	examine	examine	VERB
gujaf-177	85	10	the	the	DET
gujaf-177	85	11	interaction	interaction	NOUN
gujaf-177	85	12	of	of	ADP
gujaf-177	85	13	members	member	NOUN
gujaf-177	85	14	of	of	ADP
gujaf-177	85	15	the	the	DET
gujaf-177	85	16	board	board	NOUN
gujaf-177	85	17	with	with	ADP
gujaf-177	85	18	financial	financial	ADJ
gujaf-177	85	19	knowledge	knowledge	NOUN
gujaf-177	85	20	on	on	ADP
gujaf-177	85	21	the	the	DET
gujaf-177	85	22	association	association	NOUN
gujaf-177	85	23	among	among	ADP
gujaf-177	85	24	capital	capital	NOUN
gujaf-177	85	25	structure	structure	NOUN
gujaf-177	85	26	with	with	ADP
gujaf-177	85	27	firm	firm	ADJ
gujaf-177	85	28	financial	financial	ADJ
gujaf-177	85	29	performance	performance	NOUN
gujaf-177	85	30	in	in	ADP
gujaf-177	85	31	the	the	DET
gujaf-177	85	32	nigeria	nigeria	PROPN
gujaf-177	85	33	dmbs	dmbs	PROPN
gujaf-177	85	34	.	.	PUNCT
gujaf-177	86	1	empirical	empirical	ADJ
gujaf-177	86	2	studies	study	NOUN
gujaf-177	86	3	were	be	AUX
gujaf-177	86	4	reviewed	review	VERB
gujaf-177	86	5	to	to	PART
gujaf-177	86	6	scrutinize	scrutinize	VERB
gujaf-177	86	7	the	the	DET
gujaf-177	86	8	upshot	upshot	NOUN
gujaf-177	86	9	of	of	ADP
gujaf-177	86	10	capital	capital	NOUN
gujaf-177	86	11	structure	structure	NOUN
gujaf-177	86	12	in	in	ADP
gujaf-177	86	13	connection	connection	NOUN
gujaf-177	86	14	to	to	ADP
gujaf-177	86	15	the	the	DET
gujaf-177	86	16	performance	performance	NOUN
gujaf-177	86	17	of	of	ADP
gujaf-177	86	18	firms	firm	NOUN
gujaf-177	86	19	.	.	PUNCT
gujaf-177	87	1	as	as	ADP
gujaf-177	87	2	the	the	DET
gujaf-177	87	3	result	result	NOUN
gujaf-177	87	4	of	of	ADP
gujaf-177	87	5	the	the	DET
gujaf-177	87	6	foregoing	foregoing	NOUN
gujaf-177	87	7	,	,	PUNCT
gujaf-177	87	8	this	this	DET
gujaf-177	87	9	study	study	NOUN
gujaf-177	87	10	introduces	introduce	VERB
gujaf-177	87	11	board	board	VERB
gujaf-177	87	12	financial	financial	ADJ
gujaf-177	87	13	literacy	literacy	NOUN
gujaf-177	87	14	as	as	ADP
gujaf-177	87	15	a	a	DET
gujaf-177	87	16	moderator	moderator	NOUN
gujaf-177	87	17	variable	variable	NOUN
gujaf-177	87	18	to	to	PART
gujaf-177	87	19	interact	interact	VERB
gujaf-177	87	20	between	between	ADP
gujaf-177	87	21	capital	capital	NOUN
gujaf-177	87	22	structure	structure	NOUN
gujaf-177	87	23	with	with	ADP
gujaf-177	87	24	performance	performance	NOUN
gujaf-177	87	25	of	of	ADP
gujaf-177	87	26	firms	firm	NOUN
gujaf-177	87	27	.	.	PUNCT
gujaf-177	88	1	a	a	DET
gujaf-177	88	2	correlational	correlational	ADJ
gujaf-177	88	3	design	design	NOUN
gujaf-177	88	4	was	be	AUX
gujaf-177	88	5	adopted	adopt	VERB
gujaf-177	88	6	.	.	PUNCT
gujaf-177	89	1	population	population	NOUN
gujaf-177	89	2	and	and	CCONJ
gujaf-177	89	3	sample	sample	NOUN
gujaf-177	89	4	size	size	NOUN
gujaf-177	89	5	of	of	ADP
gujaf-177	89	6	the	the	DET
gujaf-177	89	7	study	study	NOUN
gujaf-177	89	8	consists	consist	VERB
gujaf-177	89	9	of	of	ADP
gujaf-177	89	10	13	13	NUM
gujaf-177	89	11	listed	list	VERB
gujaf-177	89	12	dmbs	dmb	NOUN
gujaf-177	89	13	on	on	ADP
gujaf-177	89	14	the	the	DET
gujaf-177	89	15	floor	floor	NOUN
gujaf-177	89	16	of	of	ADP
gujaf-177	89	17	nigeria	nigeria	PROPN
gujaf-177	89	18	stock	stock	PROPN
gujaf-177	89	19	exchange	exchange	PROPN
gujaf-177	89	20	for	for	ADP
gujaf-177	89	21	the	the	DET
gujaf-177	89	22	period	period	NOUN
gujaf-177	89	23	2012	2012	NUM
gujaf-177	89	24	to	to	ADP
gujaf-177	89	25	2021	2021	NUM
gujaf-177	89	26	.	.	PUNCT
gujaf-177	90	1	fixed	fix	VERB
gujaf-177	90	2	effects	effect	NOUN
gujaf-177	90	3	regression	regression	NOUN
gujaf-177	90	4	model	model	NOUN
gujaf-177	90	5	was	be	AUX
gujaf-177	90	6	employed	employ	VERB
gujaf-177	90	7	to	to	PART
gujaf-177	90	8	analyse	analyse	VERB
gujaf-177	90	9	the	the	DET
gujaf-177	90	10	data	datum	NOUN
gujaf-177	90	11	of	of	ADP
gujaf-177	90	12	the	the	DET
gujaf-177	90	13	study	study	NOUN
gujaf-177	90	14	.	.	PUNCT
gujaf-177	91	1	diagnostic	diagnostic	ADJ
gujaf-177	91	2	test	test	NOUN
gujaf-177	91	3	was	be	AUX
gujaf-177	91	4	conducted	conduct	VERB
gujaf-177	91	5	to	to	PART
gujaf-177	91	6	confirm	confirm	VERB
gujaf-177	91	7	the	the	DET
gujaf-177	91	8	validity	validity	NOUN
gujaf-177	91	9	of	of	ADP
gujaf-177	91	10	the	the	DET
gujaf-177	91	11	statistical	statistical	ADJ
gujaf-177	91	12	inferences	inference	NOUN
gujaf-177	91	13	of	of	ADP
gujaf-177	91	14	the	the	DET
gujaf-177	91	15	study	study	NOUN
gujaf-177	91	16	.	.	PUNCT
gujaf-177	92	1	the	the	DET
gujaf-177	92	2	result	result	NOUN
gujaf-177	92	3	shows	show	VERB
gujaf-177	92	4	that	that	SCONJ
gujaf-177	92	5	bfl	bfl	PROPN
gujaf-177	92	6	moderated	moderate	VERB
gujaf-177	92	7	the	the	DET
gujaf-177	92	8	correlation	correlation	NOUN
gujaf-177	92	9	involving	involve	VERB
gujaf-177	92	10	defr	defr	NOUN
gujaf-177	92	11	with	with	ADP
gujaf-177	92	12	financial	financial	ADJ
gujaf-177	92	13	performance	performance	NOUN
gujaf-177	92	14	.	.	PUNCT
gujaf-177	93	1	also	also	ADV
gujaf-177	93	2	,	,	PUNCT
gujaf-177	93	3	the	the	DET
gujaf-177	93	4	result	result	NOUN
gujaf-177	93	5	found	find	VERB
gujaf-177	93	6	that	that	SCONJ
gujaf-177	93	7	efr	efr	PROPN
gujaf-177	93	8	and	and	CCONJ
gujaf-177	93	9	defr	defr	NOUN
gujaf-177	93	10	were	be	AUX
gujaf-177	93	11	not	not	PART
gujaf-177	93	12	significant	significant	ADJ
gujaf-177	93	13	to	to	ADP
gujaf-177	93	14	the	the	DET
gujaf-177	93	15	firm	firm	ADJ
gujaf-177	93	16	financial	financial	ADJ
gujaf-177	93	17	performance	performance	NOUN
gujaf-177	93	18	of	of	ADP
gujaf-177	93	19	dmbs	dmb	NOUN
gujaf-177	93	20	in	in	ADP
gujaf-177	93	21	nigeria	nigeria	PROPN
gujaf-177	93	22	.	.	PUNCT
gujaf-177	94	1	this	this	DET
gujaf-177	94	2	work	work	NOUN
gujaf-177	94	3	recommends	recommend	VERB
gujaf-177	94	4	that	that	SCONJ
gujaf-177	94	5	board	board	NOUN
gujaf-177	94	6	members	member	NOUN
gujaf-177	94	7	with	with	ADP
gujaf-177	94	8	financial	financial	ADJ
gujaf-177	94	9	literacy	literacy	NOUN
gujaf-177	94	10	should	should	AUX
gujaf-177	94	11	come	come	VERB
gujaf-177	94	12	up	up	ADP
gujaf-177	94	13	with	with	ADP
gujaf-177	94	14	effective	effective	ADJ
gujaf-177	94	15	policy	policy	NOUN
gujaf-177	94	16	towards	towards	ADP
gujaf-177	94	17	encouraging	encourage	VERB
gujaf-177	94	18	debt	debt	NOUN
gujaf-177	94	19	financing	financing	NOUN
gujaf-177	94	20	in	in	ADP
gujaf-177	94	21	their	their	PRON
gujaf-177	94	22	entities	entity	NOUN
gujaf-177	94	23	by	by	ADP
gujaf-177	94	24	effective	effective	ADJ
gujaf-177	94	25	supervision	supervision	NOUN
gujaf-177	94	26	so	so	SCONJ
gujaf-177	94	27	as	as	SCONJ
gujaf-177	94	28	to	to	PART
gujaf-177	94	29	enhance	enhance	VERB
gujaf-177	94	30	the	the	DET
gujaf-177	94	31	overall	overall	ADJ
gujaf-177	94	32	firms	firm	NOUN
gujaf-177	94	33	’	'	PUNCT
gujaf-177	94	34	financial	financial	ADJ
gujaf-177	94	35	performance	performance	NOUN
gujaf-177	94	36	as	as	ADV
gujaf-177	94	37	well	well	ADV
gujaf-177	94	38	as	as	ADP
gujaf-177	94	39	safeguarding	safeguard	VERB
gujaf-177	94	40	shareholders	shareholder	NOUN
gujaf-177	94	41	interest	interest	NOUN
gujaf-177	94	42	.	.	PUNCT
gujaf-177	95	1	research	research	NOUN
gujaf-177	95	2	in	in	ADP
gujaf-177	95	3	future	future	NOUN
gujaf-177	95	4	should	should	AUX
gujaf-177	95	5	replicate	replicate	VERB
gujaf-177	95	6	this	this	DET
gujaf-177	95	7	topic	topic	NOUN
gujaf-177	95	8	in	in	ADP
gujaf-177	95	9	a	a	DET
gujaf-177	95	10	domain	domain	NOUN
gujaf-177	95	11	other	other	ADJ
gujaf-177	95	12	than	than	ADP
gujaf-177	95	13	dmbs	dmb	NOUN
gujaf-177	95	14	.	.	PUNCT
gujaf-177	96	1	keywords	keyword	NOUN
gujaf-177	96	2	:	:	PUNCT
gujaf-177	96	3	equity	equity	NOUN
gujaf-177	96	4	financing	financing	NOUN
gujaf-177	96	5	ratio	ratio	NOUN
gujaf-177	96	6	,	,	PUNCT
gujaf-177	96	7	debt	debt	NOUN
gujaf-177	96	8	to	to	ADP
gujaf-177	96	9	equity	equity	NOUN
gujaf-177	96	10	financing	financing	NOUN
gujaf-177	96	11	ratio	ratio	NOUN
gujaf-177	96	12	,	,	PUNCT
gujaf-177	96	13	firm	firm	ADJ
gujaf-177	96	14	age	age	NOUN
gujaf-177	96	15	and	and	CCONJ
gujaf-177	96	16	leverage	leverage	NOUN
gujaf-177	96	17	doi.org/	doi.org/	ADV
gujaf-177	96	18	10.57233	10.57233	NUM
gujaf-177	96	19	/	/	SYM
gujaf-177	96	20	gujaf.v3i3.177	gujaf.v3i3.177	PROPN
gujaf-177	96	21	mailto:anasabdulwahab5@gmail.com	mailto:anasabdulwahab5@gmail.com	X
gujaf-177	96	22	gusau	gusau	PROPN
gujaf-177	96	23	journal	journal	PROPN
gujaf-177	96	24	of	of	ADP
gujaf-177	96	25	accounting	accounting	NOUN
gujaf-177	96	26	and	and	CCONJ
gujaf-177	96	27	finance	finance	NOUN
gujaf-177	96	28	,	,	PUNCT
gujaf-177	96	29	vol	vol	NOUN
gujaf-177	96	30	.	.	PROPN
gujaf-177	96	31	3	3	NUM
gujaf-177	96	32	,	,	PUNCT
gujaf-177	96	33	issue	issue	NOUN
gujaf-177	96	34	3	3	NUM
gujaf-177	96	35	,	,	PUNCT
gujaf-177	96	36	october	october	PROPN
gujaf-177	96	37	,	,	PUNCT
gujaf-177	96	38	2022	2022	NUM
gujaf-177	96	39	2	2	NUM
gujaf-177	96	40	1	1	NUM
gujaf-177	96	41	.	.	PUNCT
gujaf-177	97	1	introduction	introduction	NOUN
gujaf-177	97	2	it	it	PRON
gujaf-177	97	3	is	be	AUX
gujaf-177	97	4	imperative	imperative	ADJ
gujaf-177	97	5	to	to	PART
gujaf-177	97	6	document	document	VERB
gujaf-177	97	7	that	that	PRON
gujaf-177	97	8	firm	firm	ADJ
gujaf-177	97	9	financial	financial	ADJ
gujaf-177	97	10	performance	performance	NOUN
gujaf-177	97	11	is	be	AUX
gujaf-177	97	12	the	the	DET
gujaf-177	97	13	major	major	ADJ
gujaf-177	97	14	concern	concern	NOUN
gujaf-177	97	15	of	of	ADP
gujaf-177	97	16	every	every	DET
gujaf-177	97	17	investor	investor	NOUN
gujaf-177	97	18	,	,	PUNCT
gujaf-177	97	19	stakeholders	stakeholder	NOUN
gujaf-177	97	20	as	as	ADV
gujaf-177	97	21	well	well	ADV
gujaf-177	97	22	as	as	ADP
gujaf-177	97	23	the	the	DET
gujaf-177	97	24	economy	economy	NOUN
gujaf-177	97	25	.	.	PUNCT
gujaf-177	98	1	given	give	VERB
gujaf-177	98	2	that	that	PRON
gujaf-177	98	3	,	,	PUNCT
gujaf-177	98	4	the	the	DET
gujaf-177	98	5	wellbeing	wellbeing	NOUN
gujaf-177	98	6	and	and	CCONJ
gujaf-177	98	7	survival	survival	NOUN
gujaf-177	98	8	of	of	ADP
gujaf-177	98	9	every	every	DET
gujaf-177	98	10	corporation	corporation	NOUN
gujaf-177	98	11	can	can	AUX
gujaf-177	98	12	be	be	AUX
gujaf-177	98	13	traced	trace	VERB
gujaf-177	98	14	through	through	ADP
gujaf-177	98	15	the	the	DET
gujaf-177	98	16	firm	firm	ADJ
gujaf-177	98	17	financial	financial	ADJ
gujaf-177	98	18	performance	performance	NOUN
gujaf-177	98	19	,	,	PUNCT
gujaf-177	98	20	financial	financial	ADJ
gujaf-177	98	21	managers	manager	NOUN
gujaf-177	98	22	therefore	therefore	ADV
gujaf-177	98	23	employs	employ	VERB
gujaf-177	98	24	the	the	DET
gujaf-177	98	25	necessary	necessary	ADJ
gujaf-177	98	26	policies	policy	NOUN
gujaf-177	98	27	that	that	PRON
gujaf-177	98	28	are	be	AUX
gujaf-177	98	29	related	relate	VERB
gujaf-177	98	30	to	to	PART
gujaf-177	98	31	finance	finance	VERB
gujaf-177	98	32	in	in	ADP
gujaf-177	98	33	other	other	ADJ
gujaf-177	98	34	to	to	PART
gujaf-177	98	35	attend	attend	VERB
gujaf-177	98	36	an	an	DET
gujaf-177	98	37	optimum	optimum	ADJ
gujaf-177	98	38	capital	capital	NOUN
gujaf-177	98	39	structure	structure	NOUN
gujaf-177	98	40	in	in	ADP
gujaf-177	98	41	their	their	PRON
gujaf-177	98	42	different	different	ADJ
gujaf-177	98	43	corporations	corporation	NOUN
gujaf-177	98	44	so	so	SCONJ
gujaf-177	98	45	as	as	SCONJ
gujaf-177	98	46	to	to	PART
gujaf-177	98	47	enhance	enhance	VERB
gujaf-177	98	48	their	their	PRON
gujaf-177	98	49	performance	performance	NOUN
gujaf-177	98	50	(	(	PUNCT
gujaf-177	98	51	mohammed	mohammed	PROPN
gujaf-177	98	52	,	,	PUNCT
gujaf-177	98	53	gugong	gugong	PROPN
gujaf-177	98	54	&	&	CCONJ
gujaf-177	98	55	ayuba	ayuba	PROPN
gujaf-177	98	56	,	,	PUNCT
gujaf-177	98	57	2022	2022	NUM
gujaf-177	98	58	)	)	PUNCT
gujaf-177	98	59	.	.	PUNCT
gujaf-177	99	1	various	various	ADJ
gujaf-177	99	2	studies	study	NOUN
gujaf-177	99	3	have	have	AUX
gujaf-177	99	4	been	be	AUX
gujaf-177	99	5	conducted	conduct	VERB
gujaf-177	99	6	to	to	PART
gujaf-177	99	7	examine	examine	VERB
gujaf-177	99	8	the	the	DET
gujaf-177	99	9	correlation	correlation	NOUN
gujaf-177	99	10	linking	link	VERB
gujaf-177	99	11	capital	capital	NOUN
gujaf-177	99	12	structure	structure	NOUN
gujaf-177	99	13	and	and	CCONJ
gujaf-177	99	14	firm	firm	ADJ
gujaf-177	99	15	financial	financial	ADJ
gujaf-177	99	16	performance	performance	NOUN
gujaf-177	99	17	in	in	ADP
gujaf-177	99	18	the	the	DET
gujaf-177	99	19	operations	operation	NOUN
gujaf-177	99	20	of	of	ADP
gujaf-177	99	21	businesses	business	NOUN
gujaf-177	99	22	(	(	PUNCT
gujaf-177	99	23	mohammed	mohammed	PROPN
gujaf-177	99	24	,	,	PUNCT
gujaf-177	99	25	gugong	gugong	PROPN
gujaf-177	99	26	&	&	CCONJ
gujaf-177	99	27	ayuba	ayuba	PROPN
gujaf-177	99	28	,	,	PUNCT
gujaf-177	99	29	2022	2022	NUM
gujaf-177	99	30	;	;	PUNCT
gujaf-177	99	31	tanko	tanko	PROPN
gujaf-177	99	32	,	,	PUNCT
gujaf-177	99	33	siyanbola	siyanbola	PROPN
gujaf-177	99	34	,	,	PUNCT
gujaf-177	99	35	bako	bako	PROPN
gujaf-177	99	36	&	&	CCONJ
gujaf-177	99	37	dotun	dotun	PROPN
gujaf-177	99	38	,	,	PUNCT
gujaf-177	99	39	2021	2021	NUM
gujaf-177	99	40	and	and	CCONJ
gujaf-177	99	41	oladele	oladele	PROPN
gujaf-177	99	42	,	,	PUNCT
gujaf-177	99	43	omotosho	omotosho	NOUN
gujaf-177	99	44	&	&	CCONJ
gujaf-177	99	45	adeniji	adeniji	PROPN
gujaf-177	99	46	,	,	PUNCT
gujaf-177	99	47	2017	2017	NUM
gujaf-177	99	48	)	)	PUNCT
gujaf-177	99	49	.	.	PUNCT
gujaf-177	100	1	modigliani	modigliani	PROPN
gujaf-177	100	2	and	and	CCONJ
gujaf-177	100	3	miller	miller	PROPN
gujaf-177	100	4	(	(	PUNCT
gujaf-177	100	5	1958	1958	NUM
gujaf-177	100	6	)	)	PUNCT
gujaf-177	100	7	was	be	AUX
gujaf-177	100	8	the	the	DET
gujaf-177	100	9	pioneer	pioneer	NOUN
gujaf-177	100	10	theory	theory	NOUN
gujaf-177	100	11	in	in	ADP
gujaf-177	100	12	this	this	DET
gujaf-177	100	13	context	context	NOUN
gujaf-177	100	14	,	,	PUNCT
gujaf-177	100	15	followed	follow	VERB
gujaf-177	100	16	by	by	ADP
gujaf-177	100	17	(	(	PUNCT
gujaf-177	100	18	jensen	jensen	PROPN
gujaf-177	100	19	&	&	CCONJ
gujaf-177	100	20	meckling	meckling	PROPN
gujaf-177	100	21	,	,	PUNCT
gujaf-177	100	22	1976	1976	NUM
gujaf-177	100	23	and	and	CCONJ
gujaf-177	100	24	myers	myers	PROPN
gujaf-177	100	25	&	&	CCONJ
gujaf-177	100	26	majuf	majuf	PROPN
gujaf-177	100	27	,	,	PUNCT
gujaf-177	100	28	1984	1984	NUM
gujaf-177	100	29	)	)	PUNCT
gujaf-177	100	30	which	which	PRON
gujaf-177	100	31	they	they	PRON
gujaf-177	100	32	provide	provide	VERB
gujaf-177	100	33	a	a	DET
gujaf-177	100	34	new	new	ADJ
gujaf-177	100	35	definition	definition	NOUN
gujaf-177	100	36	of	of	ADP
gujaf-177	100	37	a	a	DET
gujaf-177	100	38	firm	firm	NOUN
gujaf-177	100	39	and	and	CCONJ
gujaf-177	100	40	show	show	VERB
gujaf-177	100	41	how	how	SCONJ
gujaf-177	100	42	their	their	PRON
gujaf-177	100	43	analysis	analysis	NOUN
gujaf-177	100	44	of	of	ADP
gujaf-177	100	45	the	the	DET
gujaf-177	100	46	factors	factor	NOUN
gujaf-177	100	47	influencing	influence	VERB
gujaf-177	100	48	the	the	DET
gujaf-177	100	49	creation	creation	NOUN
gujaf-177	100	50	and	and	CCONJ
gujaf-177	100	51	issuance	issuance	NOUN
gujaf-177	100	52	of	of	ADP
gujaf-177	100	53	debt	debt	NOUN
gujaf-177	100	54	and	and	CCONJ
gujaf-177	100	55	equity	equity	NOUN
gujaf-177	100	56	claims	claim	NOUN
gujaf-177	100	57	is	be	AUX
gujaf-177	100	58	a	a	DET
gujaf-177	100	59	special	special	ADJ
gujaf-177	100	60	case	case	NOUN
gujaf-177	100	61	of	of	ADP
gujaf-177	100	62	the	the	DET
gujaf-177	100	63	supply	supply	NOUN
gujaf-177	100	64	side	side	NOUN
gujaf-177	100	65	of	of	ADP
gujaf-177	100	66	the	the	DET
gujaf-177	100	67	completeness	completeness	NOUN
gujaf-177	100	68	of	of	ADP
gujaf-177	100	69	markets	market	NOUN
gujaf-177	100	70	problems	problem	NOUN
gujaf-177	100	71	.	.	PUNCT
gujaf-177	101	1	also	also	ADV
gujaf-177	101	2	,	,	PUNCT
gujaf-177	101	3	likely	likely	ADJ
gujaf-177	101	4	changes	change	NOUN
gujaf-177	101	5	were	be	AUX
gujaf-177	101	6	asserted	assert	VERB
gujaf-177	101	7	from	from	ADP
gujaf-177	101	8	other	other	ADJ
gujaf-177	101	9	studies	study	NOUN
gujaf-177	101	10	on	on	ADP
gujaf-177	101	11	firm	firm	ADJ
gujaf-177	101	12	financial	financial	ADJ
gujaf-177	101	13	performance	performance	NOUN
gujaf-177	101	14	of	of	ADP
gujaf-177	101	15	corporations	corporation	NOUN
gujaf-177	101	16	involving	involve	VERB
gujaf-177	101	17	capital	capital	NOUN
gujaf-177	101	18	structure	structure	NOUN
gujaf-177	101	19	of	of	ADP
gujaf-177	101	20	different	different	ADJ
gujaf-177	101	21	sectors	sector	NOUN
gujaf-177	101	22	of	of	ADP
gujaf-177	101	23	the	the	DET
gujaf-177	101	24	economy	economy	NOUN
gujaf-177	101	25	were	be	AUX
gujaf-177	101	26	(	(	PUNCT
gujaf-177	101	27	oladele	oladele	ADJ
gujaf-177	101	28	,	,	PUNCT
gujaf-177	101	29	omotosho	omotosho	NOUN
gujaf-177	101	30	&	&	CCONJ
gujaf-177	101	31	adeniji	adeniji	PROPN
gujaf-177	101	32	,	,	PUNCT
gujaf-177	101	33	2017	2017	NUM
gujaf-177	101	34	;	;	PUNCT
gujaf-177	101	35	nikoo	nikoo	NOUN
gujaf-177	101	36	,	,	PUNCT
gujaf-177	101	37	2015	2015	NUM
gujaf-177	101	38	;	;	PUNCT
gujaf-177	101	39	abdel	abdel	PROPN
gujaf-177	101	40	-	-	PUNCT
gujaf-177	101	41	jalil	jalil	PROPN
gujaf-177	101	42	,	,	PUNCT
gujaf-177	101	43	2014	2014	NUM
gujaf-177	101	44	and	and	CCONJ
gujaf-177	101	45	nirajini	nirajini	NOUN
gujaf-177	101	46	,	,	PUNCT
gujaf-177	101	47	&	&	CCONJ
gujaf-177	101	48	priya	priya	PROPN
gujaf-177	101	49	,	,	PUNCT
gujaf-177	101	50	2013	2013	NUM
gujaf-177	101	51	)	)	PUNCT
gujaf-177	101	52	.	.	PUNCT
gujaf-177	102	1	however	however	ADV
gujaf-177	102	2	,	,	PUNCT
gujaf-177	102	3	despite	despite	SCONJ
gujaf-177	102	4	the	the	DET
gujaf-177	102	5	effort	effort	NOUN
gujaf-177	102	6	to	to	PART
gujaf-177	102	7	revive	revive	VERB
gujaf-177	102	8	and	and	CCONJ
gujaf-177	102	9	to	to	PART
gujaf-177	102	10	restructure	restructure	VERB
gujaf-177	102	11	the	the	DET
gujaf-177	102	12	nigerian	nigerian	ADJ
gujaf-177	102	13	banking	banking	NOUN
gujaf-177	102	14	system	system	NOUN
gujaf-177	102	15	there	there	PRON
gujaf-177	102	16	has	have	AUX
gujaf-177	102	17	been	be	AUX
gujaf-177	102	18	a	a	DET
gujaf-177	102	19	persistent	persistent	ADJ
gujaf-177	102	20	corporate	corporate	ADJ
gujaf-177	102	21	distress	distress	NOUN
gujaf-177	102	22	among	among	ADP
gujaf-177	102	23	the	the	DET
gujaf-177	102	24	listed	list	VERB
gujaf-177	102	25	dmbs	dmb	NOUN
gujaf-177	102	26	in	in	ADP
gujaf-177	102	27	nigeria	nigeria	PROPN
gujaf-177	102	28	over	over	ADP
gujaf-177	102	29	the	the	DET
gujaf-177	102	30	years	year	NOUN
gujaf-177	102	31	due	due	ADP
gujaf-177	102	32	to	to	ADP
gujaf-177	102	33	the	the	DET
gujaf-177	102	34	instability	instability	NOUN
gujaf-177	102	35	in	in	ADP
gujaf-177	102	36	their	their	PRON
gujaf-177	102	37	financial	financial	ADJ
gujaf-177	102	38	performances	performance	NOUN
gujaf-177	102	39	(	(	PUNCT
gujaf-177	102	40	abdulwahab	abdulwahab	NOUN
gujaf-177	102	41	,	,	PUNCT
gujaf-177	102	42	2021	2021	NUM
gujaf-177	102	43	)	)	PUNCT
gujaf-177	102	44	.	.	PUNCT
gujaf-177	103	1	also	also	ADV
gujaf-177	103	2	,	,	PUNCT
gujaf-177	103	3	theguardian.ng	theguardian.ng	NUM
gujaf-177	103	4	(	(	PUNCT
gujaf-177	103	5	2018	2018	NUM
gujaf-177	103	6	)	)	PUNCT
gujaf-177	103	7	narrated	narrate	VERB
gujaf-177	103	8	the	the	DET
gujaf-177	103	9	takeover	takeover	NOUN
gujaf-177	103	10	of	of	ADP
gujaf-177	103	11	skye	skye	PROPN
gujaf-177	103	12	bank	bank	PROPN
gujaf-177	103	13	plc	plc	PROPN
gujaf-177	103	14	by	by	ADP
gujaf-177	103	15	polaris	polaris	PROPN
gujaf-177	103	16	bank	bank	PROPN
gujaf-177	103	17	plc	plc	PROPN
gujaf-177	103	18	in	in	ADP
gujaf-177	103	19	2018	2018	NUM
gujaf-177	103	20	as	as	SCONJ
gujaf-177	103	21	their	their	PRON
gujaf-177	103	22	problems	problem	NOUN
gujaf-177	103	23	emanated	emanate	VERB
gujaf-177	103	24	after	after	SCONJ
gujaf-177	103	25	it	it	PRON
gujaf-177	103	26	used	use	VERB
gujaf-177	103	27	short	short	ADJ
gujaf-177	103	28	-	-	PUNCT
gujaf-177	103	29	term	term	NOUN
gujaf-177	103	30	funds	fund	NOUN
gujaf-177	103	31	to	to	PART
gujaf-177	103	32	buy	buy	VERB
gujaf-177	103	33	local	local	ADJ
gujaf-177	103	34	lender	lender	NOUN
gujaf-177	103	35	mainstreet	mainstreet	PROPN
gujaf-177	103	36	bank	bank	PROPN
gujaf-177	103	37	in	in	ADP
gujaf-177	103	38	2014	2014	NUM
gujaf-177	103	39	but	but	CCONJ
gujaf-177	103	40	failed	fail	VERB
gujaf-177	103	41	to	to	PART
gujaf-177	103	42	raise	raise	VERB
gujaf-177	103	43	fresh	fresh	ADJ
gujaf-177	103	44	cash	cash	NOUN
gujaf-177	103	45	.	.	PUNCT
gujaf-177	104	1	it	it	PRON
gujaf-177	104	2	had	have	AUX
gujaf-177	104	3	been	be	AUX
gujaf-177	104	4	in	in	ADP
gujaf-177	104	5	talks	talk	NOUN
gujaf-177	104	6	with	with	ADP
gujaf-177	104	7	shareholders	shareholder	NOUN
gujaf-177	104	8	and	and	CCONJ
gujaf-177	104	9	investors	investor	NOUN
gujaf-177	104	10	to	to	PART
gujaf-177	104	11	raise	raise	VERB
gujaf-177	104	12	capital	capital	NOUN
gujaf-177	104	13	but	but	CCONJ
gujaf-177	104	14	suspended	suspend	VERB
gujaf-177	104	15	plans	plan	NOUN
gujaf-177	104	16	after	after	SCONJ
gujaf-177	104	17	weak	weak	ADJ
gujaf-177	104	18	oil	oil	NOUN
gujaf-177	104	19	prices	price	NOUN
gujaf-177	104	20	hit	hit	VERB
gujaf-177	104	21	the	the	DET
gujaf-177	104	22	capital	capital	NOUN
gujaf-177	104	23	markets	market	NOUN
gujaf-177	104	24	and	and	CCONJ
gujaf-177	104	25	drove	drive	VERB
gujaf-177	104	26	foreign	foreign	ADJ
gujaf-177	104	27	investors	investor	NOUN
gujaf-177	104	28	away	away	ADV
gujaf-177	104	29	.	.	PUNCT
gujaf-177	105	1	numerous	numerous	ADJ
gujaf-177	105	2	studies	study	NOUN
gujaf-177	105	3	have	have	AUX
gujaf-177	105	4	investigated	investigate	VERB
gujaf-177	105	5	the	the	DET
gujaf-177	105	6	nexus	nexus	NOUN
gujaf-177	105	7	involving	involve	VERB
gujaf-177	105	8	capital	capital	NOUN
gujaf-177	105	9	structure	structure	NOUN
gujaf-177	105	10	with	with	ADP
gujaf-177	105	11	firm	firm	ADJ
gujaf-177	105	12	financial	financial	ADJ
gujaf-177	105	13	performance	performance	NOUN
gujaf-177	105	14	in	in	ADP
gujaf-177	105	15	different	different	ADJ
gujaf-177	105	16	context	context	NOUN
gujaf-177	105	17	(	(	PUNCT
gujaf-177	105	18	oladele	oladele	NOUN
gujaf-177	105	19	et	et	PROPN
gujaf-177	105	20	al	al	PROPN
gujaf-177	105	21	.	.	PROPN
gujaf-177	105	22	,	,	PUNCT
gujaf-177	105	23	2017	2017	NUM
gujaf-177	105	24	;	;	PUNCT
gujaf-177	105	25	hassan	hassan	PROPN
gujaf-177	105	26	&	&	CCONJ
gujaf-177	105	27	muhammad	muhammad	PROPN
gujaf-177	105	28	,	,	PUNCT
gujaf-177	105	29	2016	2016	NUM
gujaf-177	105	30	;	;	PUNCT
gujaf-177	105	31	siddik	siddik	NOUN
gujaf-177	105	32	,	,	PUNCT
gujaf-177	105	33	kabiraj	kabiraj	PROPN
gujaf-177	105	34	&	&	CCONJ
gujaf-177	105	35	joghee	joghee	PROPN
gujaf-177	105	36	,	,	PUNCT
gujaf-177	105	37	2016	2016	NUM
gujaf-177	105	38	;	;	PUNCT
gujaf-177	105	39	adesina	adesina	PROPN
gujaf-177	105	40	,	,	PUNCT
gujaf-177	105	41	michael	michael	PROPN
gujaf-177	105	42	&	&	CCONJ
gujaf-177	105	43	adesina	adesina	PROPN
gujaf-177	105	44	,	,	PUNCT
gujaf-177	105	45	2015	2015	NUM
gujaf-177	105	46	and	and	CCONJ
gujaf-177	105	47	sultan	sultan	PROPN
gujaf-177	105	48	&	&	CCONJ
gujaf-177	105	49	adam	adam	PROPN
gujaf-177	105	50	,	,	PUNCT
gujaf-177	105	51	2015	2015	NUM
gujaf-177	105	52	)	)	PUNCT
gujaf-177	105	53	.	.	PUNCT
gujaf-177	106	1	nevertheless	nevertheless	ADV
gujaf-177	106	2	,	,	PUNCT
gujaf-177	106	3	findings	finding	NOUN
gujaf-177	106	4	of	of	ADP
gujaf-177	106	5	these	these	DET
gujaf-177	106	6	studies	study	NOUN
gujaf-177	106	7	point	point	VERB
gujaf-177	106	8	out	out	ADP
gujaf-177	106	9	a	a	DET
gujaf-177	106	10	mixed	mixed	ADJ
gujaf-177	106	11	result	result	NOUN
gujaf-177	106	12	.	.	PUNCT
gujaf-177	107	1	particularly	particularly	ADV
gujaf-177	107	2	,	,	PUNCT
gujaf-177	107	3	ogiriki	ogiriki	ADJ
gujaf-177	107	4	,	,	PUNCT
gujaf-177	107	5	andabai	andabai	NOUN
gujaf-177	107	6	and	and	CCONJ
gujaf-177	107	7	werigbelegha	werigbelegha	VERB
gujaf-177	107	8	(	(	PUNCT
gujaf-177	107	9	2018	2018	NUM
gujaf-177	107	10	)	)	PUNCT
gujaf-177	107	11	examined	examine	VERB
gujaf-177	107	12	the	the	DET
gujaf-177	107	13	effect	effect	NOUN
gujaf-177	107	14	of	of	ADP
gujaf-177	107	15	financial	financial	ADJ
gujaf-177	107	16	leverage	leverage	NOUN
gujaf-177	107	17	on	on	ADP
gujaf-177	107	18	corporate	corporate	ADJ
gujaf-177	107	19	performance	performance	NOUN
gujaf-177	107	20	of	of	ADP
gujaf-177	107	21	firms	firm	NOUN
gujaf-177	107	22	in	in	ADP
gujaf-177	107	23	nigeria	nigeria	PROPN
gujaf-177	107	24	and	and	CCONJ
gujaf-177	107	25	gusau	gusau	ADJ
gujaf-177	107	26	journal	journal	NOUN
gujaf-177	107	27	of	of	ADP
gujaf-177	107	28	accounting	accounting	NOUN
gujaf-177	107	29	and	and	CCONJ
gujaf-177	107	30	finance	finance	NOUN
gujaf-177	107	31	,	,	PUNCT
gujaf-177	107	32	vol	vol	NOUN
gujaf-177	107	33	.	.	PROPN
gujaf-177	108	1	3	3	NUM
gujaf-177	108	2	,	,	PUNCT
gujaf-177	108	3	issue	issue	NOUN
gujaf-177	108	4	3	3	NUM
gujaf-177	108	5	,	,	PUNCT
gujaf-177	108	6	october	october	PROPN
gujaf-177	108	7	,	,	PUNCT
gujaf-177	108	8	2022	2022	NUM
gujaf-177	108	9	3	3	NUM
gujaf-177	108	10	their	their	PRON
gujaf-177	108	11	result	result	NOUN
gujaf-177	108	12	revealed	reveal	VERB
gujaf-177	108	13	a	a	DET
gujaf-177	108	14	positive	positive	ADJ
gujaf-177	108	15	significant	significant	ADJ
gujaf-177	108	16	correlation	correlation	NOUN
gujaf-177	108	17	.	.	PUNCT
gujaf-177	109	1	also	also	ADV
gujaf-177	109	2	,	,	PUNCT
gujaf-177	109	3	abdulla	abdulla	PROPN
gujaf-177	109	4	(	(	PUNCT
gujaf-177	109	5	2017	2017	NUM
gujaf-177	109	6	)	)	PUNCT
gujaf-177	109	7	conducted	conduct	VERB
gujaf-177	109	8	a	a	DET
gujaf-177	109	9	study	study	NOUN
gujaf-177	109	10	on	on	ADP
gujaf-177	109	11	capital	capital	NOUN
gujaf-177	109	12	structure	structure	NOUN
gujaf-177	109	13	in	in	ADP
gujaf-177	109	14	a	a	DET
gujaf-177	109	15	tax	tax	NOUN
gujaf-177	109	16	-	-	PUNCT
gujaf-177	109	17	free	free	ADJ
gujaf-177	109	18	economy	economy	NOUN
gujaf-177	109	19	in	in	ADP
gujaf-177	109	20	uae	uae	PROPN
gujaf-177	109	21	.	.	PUNCT
gujaf-177	110	1	the	the	DET
gujaf-177	110	2	findings	finding	NOUN
gujaf-177	110	3	of	of	ADP
gujaf-177	110	4	the	the	DET
gujaf-177	110	5	study	study	NOUN
gujaf-177	110	6	shown	show	VERB
gujaf-177	110	7	a	a	DET
gujaf-177	110	8	positive	positive	ADJ
gujaf-177	110	9	significant	significant	ADJ
gujaf-177	110	10	association	association	NOUN
gujaf-177	110	11	.	.	PUNCT
gujaf-177	111	1	similarly	similarly	ADV
gujaf-177	111	2	,	,	PUNCT
gujaf-177	111	3	dahiru	dahiru	PROPN
gujaf-177	111	4	(	(	PUNCT
gujaf-177	111	5	2016	2016	NUM
gujaf-177	111	6	)	)	PUNCT
gujaf-177	111	7	investigated	investigate	VERB
gujaf-177	111	8	capital	capital	NOUN
gujaf-177	111	9	structure	structure	NOUN
gujaf-177	111	10	and	and	CCONJ
gujaf-177	111	11	financial	financial	ADJ
gujaf-177	111	12	performance	performance	NOUN
gujaf-177	111	13	of	of	ADP
gujaf-177	111	14	listed	list	VERB
gujaf-177	111	15	manufacturing	manufacturing	NOUN
gujaf-177	111	16	firms	firm	NOUN
gujaf-177	111	17	in	in	ADP
gujaf-177	111	18	nigeria	nigeria	PROPN
gujaf-177	111	19	and	and	CCONJ
gujaf-177	111	20	the	the	DET
gujaf-177	111	21	result	result	NOUN
gujaf-177	111	22	of	of	ADP
gujaf-177	111	23	the	the	DET
gujaf-177	111	24	study	study	NOUN
gujaf-177	111	25	found	find	VERB
gujaf-177	111	26	a	a	DET
gujaf-177	111	27	significant	significant	ADJ
gujaf-177	111	28	positive	positive	ADJ
gujaf-177	111	29	association	association	NOUN
gujaf-177	111	30	involving	involve	VERB
gujaf-177	111	31	capital	capital	NOUN
gujaf-177	111	32	structure	structure	NOUN
gujaf-177	111	33	with	with	ADP
gujaf-177	111	34	financial	financial	ADJ
gujaf-177	111	35	performance	performance	NOUN
gujaf-177	111	36	of	of	ADP
gujaf-177	111	37	the	the	DET
gujaf-177	111	38	firms	firm	NOUN
gujaf-177	111	39	.	.	PUNCT
gujaf-177	112	1	on	on	ADP
gujaf-177	112	2	the	the	DET
gujaf-177	112	3	other	other	ADJ
gujaf-177	112	4	hand	hand	NOUN
gujaf-177	112	5	,	,	PUNCT
gujaf-177	112	6	ajibola	ajibola	PROPN
gujaf-177	112	7	and	and	CCONJ
gujaf-177	112	8	wisdom	wisdom	NOUN
gujaf-177	112	9	(	(	PUNCT
gujaf-177	112	10	2018	2018	NUM
gujaf-177	112	11	)	)	PUNCT
gujaf-177	112	12	examined	examine	VERB
gujaf-177	112	13	capital	capital	NOUN
gujaf-177	112	14	structure	structure	NOUN
gujaf-177	112	15	and	and	CCONJ
gujaf-177	112	16	financial	financial	ADJ
gujaf-177	112	17	performance	performance	NOUN
gujaf-177	112	18	of	of	ADP
gujaf-177	112	19	listed	list	VERB
gujaf-177	112	20	manufacturing	manufacturing	NOUN
gujaf-177	112	21	firms	firm	NOUN
gujaf-177	112	22	in	in	ADP
gujaf-177	112	23	nigeria	nigeria	PROPN
gujaf-177	112	24	and	and	CCONJ
gujaf-177	112	25	the	the	DET
gujaf-177	112	26	findings	finding	NOUN
gujaf-177	112	27	revealed	reveal	VERB
gujaf-177	112	28	a	a	DET
gujaf-177	112	29	negative	negative	ADJ
gujaf-177	112	30	insignificant	insignificant	ADJ
gujaf-177	112	31	correlation	correlation	NOUN
gujaf-177	112	32	with	with	ADP
gujaf-177	112	33	capital	capital	NOUN
gujaf-177	112	34	structure	structure	NOUN
gujaf-177	112	35	and	and	CCONJ
gujaf-177	112	36	financial	financial	ADJ
gujaf-177	112	37	performance	performance	NOUN
gujaf-177	112	38	.	.	PUNCT
gujaf-177	113	1	also	also	ADV
gujaf-177	113	2	,	,	PUNCT
gujaf-177	113	3	uremadu	uremadu	ADJ
gujaf-177	113	4	and	and	CCONJ
gujaf-177	113	5	onyekachi	onyekachi	PROPN
gujaf-177	113	6	(	(	PUNCT
gujaf-177	113	7	2018	2018	NUM
gujaf-177	113	8	)	)	PUNCT
gujaf-177	113	9	investigated	investigate	VERB
gujaf-177	113	10	the	the	DET
gujaf-177	113	11	impact	impact	NOUN
gujaf-177	113	12	of	of	ADP
gujaf-177	113	13	capital	capital	NOUN
gujaf-177	113	14	structure	structure	NOUN
gujaf-177	113	15	on	on	ADP
gujaf-177	113	16	corporate	corporate	ADJ
gujaf-177	113	17	performance	performance	NOUN
gujaf-177	113	18	of	of	ADP
gujaf-177	113	19	consumer	consumer	NOUN
gujaf-177	113	20	goods	good	NOUN
gujaf-177	113	21	firm	firm	NOUN
gujaf-177	113	22	in	in	ADP
gujaf-177	113	23	nigeria	nigeria	PROPN
gujaf-177	113	24	.	.	PUNCT
gujaf-177	114	1	the	the	DET
gujaf-177	114	2	result	result	NOUN
gujaf-177	114	3	documented	document	VERB
gujaf-177	114	4	an	an	DET
gujaf-177	114	5	insignificant	insignificant	ADJ
gujaf-177	114	6	connection	connection	NOUN
gujaf-177	114	7	linking	link	VERB
gujaf-177	114	8	capital	capital	NOUN
gujaf-177	114	9	structure	structure	NOUN
gujaf-177	114	10	and	and	CCONJ
gujaf-177	114	11	the	the	DET
gujaf-177	114	12	firm	firm	NOUN
gujaf-177	114	13	’s	’s	PART
gujaf-177	114	14	financial	financial	ADJ
gujaf-177	114	15	performance	performance	NOUN
gujaf-177	114	16	.	.	PUNCT
gujaf-177	115	1	this	this	DET
gujaf-177	115	2	development	development	NOUN
gujaf-177	115	3	gives	give	VERB
gujaf-177	115	4	the	the	DET
gujaf-177	115	5	basis	basis	NOUN
gujaf-177	115	6	for	for	ADP
gujaf-177	115	7	the	the	DET
gujaf-177	115	8	inclusion	inclusion	NOUN
gujaf-177	115	9	of	of	ADP
gujaf-177	115	10	a	a	DET
gujaf-177	115	11	moderator	moderator	NOUN
gujaf-177	115	12	variable	variable	NOUN
gujaf-177	115	13	(	(	PUNCT
gujaf-177	115	14	in	in	ADP
gujaf-177	115	15	line	line	NOUN
gujaf-177	115	16	with	with	ADP
gujaf-177	115	17	baron	baron	NOUN
gujaf-177	115	18	&	&	CCONJ
gujaf-177	115	19	kenny	kenny	PROPN
gujaf-177	115	20	,	,	PUNCT
gujaf-177	115	21	1986	1986	NUM
gujaf-177	115	22	)	)	PUNCT
gujaf-177	115	23	to	to	PART
gujaf-177	115	24	explain	explain	VERB
gujaf-177	115	25	the	the	DET
gujaf-177	115	26	controversy	controversy	NOUN
gujaf-177	115	27	in	in	ADP
gujaf-177	115	28	the	the	DET
gujaf-177	115	29	reviewed	review	VERB
gujaf-177	115	30	literature	literature	NOUN
gujaf-177	115	31	.	.	PUNCT
gujaf-177	116	1	thus	thus	ADV
gujaf-177	116	2	,	,	PUNCT
gujaf-177	116	3	bfl	bfl	PROPN
gujaf-177	116	4	serve	serve	VERB
gujaf-177	116	5	as	as	ADP
gujaf-177	116	6	moderator	moderator	NOUN
gujaf-177	116	7	connecting	connect	VERB
gujaf-177	116	8	capital	capital	NOUN
gujaf-177	116	9	structure	structure	NOUN
gujaf-177	116	10	with	with	ADP
gujaf-177	116	11	firm	firm	ADJ
gujaf-177	116	12	financial	financial	ADJ
gujaf-177	116	13	performance	performance	NOUN
gujaf-177	116	14	of	of	ADP
gujaf-177	116	15	dmbs	dmb	NOUN
gujaf-177	116	16	in	in	ADP
gujaf-177	116	17	nigeria	nigeria	PROPN
gujaf-177	116	18	.	.	PUNCT
gujaf-177	117	1	numbers	number	NOUN
gujaf-177	117	2	of	of	ADP
gujaf-177	117	3	the	the	DET
gujaf-177	117	4	directors	director	NOUN
gujaf-177	117	5	with	with	ADP
gujaf-177	117	6	financial	financial	ADJ
gujaf-177	117	7	knowledge	knowledge	NOUN
gujaf-177	117	8	in	in	ADP
gujaf-177	117	9	the	the	DET
gujaf-177	117	10	constitution	constitution	NOUN
gujaf-177	117	11	of	of	ADP
gujaf-177	117	12	the	the	DET
gujaf-177	117	13	board	board	NOUN
gujaf-177	117	14	are	be	AUX
gujaf-177	117	15	likely	likely	ADJ
gujaf-177	117	16	to	to	PART
gujaf-177	117	17	affect	affect	VERB
gujaf-177	117	18	the	the	DET
gujaf-177	117	19	entity	entity	NOUN
gujaf-177	117	20	’s	’s	PART
gujaf-177	117	21	effective	effective	ADJ
gujaf-177	117	22	decision	decision	NOUN
gujaf-177	117	23	making	making	NOUN
gujaf-177	117	24	as	as	SCONJ
gujaf-177	117	25	they	they	PRON
gujaf-177	117	26	possessed	possess	VERB
gujaf-177	117	27	technical	technical	ADJ
gujaf-177	117	28	financial	financial	ADJ
gujaf-177	117	29	expertise	expertise	NOUN
gujaf-177	117	30	.	.	PUNCT
gujaf-177	118	1	therefore	therefore	ADV
gujaf-177	118	2	,	,	PUNCT
gujaf-177	118	3	there	there	PRON
gujaf-177	118	4	is	be	VERB
gujaf-177	118	5	need	need	NOUN
gujaf-177	118	6	to	to	PART
gujaf-177	118	7	examine	examine	VERB
gujaf-177	118	8	the	the	DET
gujaf-177	118	9	moderating	moderate	VERB
gujaf-177	118	10	role	role	NOUN
gujaf-177	118	11	of	of	ADP
gujaf-177	118	12	bfl	bfl	NOUN
gujaf-177	118	13	on	on	ADP
gujaf-177	118	14	the	the	DET
gujaf-177	118	15	nexus	nexus	NOUN
gujaf-177	118	16	connecting	connect	VERB
gujaf-177	118	17	capital	capital	NOUN
gujaf-177	118	18	structure	structure	NOUN
gujaf-177	118	19	with	with	ADP
gujaf-177	118	20	firm	firm	ADJ
gujaf-177	118	21	financial	financial	ADJ
gujaf-177	118	22	performance	performance	NOUN
gujaf-177	118	23	of	of	ADP
gujaf-177	118	24	dmbs	dmb	NOUN
gujaf-177	118	25	in	in	ADP
gujaf-177	118	26	nigeria	nigeria	PROPN
gujaf-177	118	27	.	.	PUNCT
gujaf-177	119	1	this	this	DET
gujaf-177	119	2	study	study	NOUN
gujaf-177	119	3	examines	examine	VERB
gujaf-177	119	4	how	how	SCONJ
gujaf-177	119	5	effective	effective	ADJ
gujaf-177	119	6	capital	capital	NOUN
gujaf-177	119	7	structure	structure	NOUN
gujaf-177	119	8	can	can	AUX
gujaf-177	119	9	be	be	AUX
gujaf-177	119	10	achieved	achieve	VERB
gujaf-177	119	11	by	by	ADP
gujaf-177	119	12	having	have	VERB
gujaf-177	119	13	board	board	NOUN
gujaf-177	119	14	financial	financial	ADJ
gujaf-177	119	15	literacy	literacy	NOUN
gujaf-177	119	16	,	,	PUNCT
gujaf-177	119	17	which	which	PRON
gujaf-177	119	18	may	may	AUX
gujaf-177	119	19	significantly	significantly	ADV
gujaf-177	119	20	improve	improve	VERB
gujaf-177	119	21	firm	firm	ADJ
gujaf-177	119	22	financial	financial	ADJ
gujaf-177	119	23	performance	performance	NOUN
gujaf-177	119	24	.	.	PUNCT
gujaf-177	120	1	again	again	ADV
gujaf-177	120	2	,	,	PUNCT
gujaf-177	120	3	to	to	ADP
gujaf-177	120	4	the	the	DET
gujaf-177	120	5	best	good	ADJ
gujaf-177	120	6	of	of	ADP
gujaf-177	120	7	the	the	DET
gujaf-177	120	8	researcher	researcher	NOUN
gujaf-177	120	9	’s	’s	PART
gujaf-177	120	10	comprehension	comprehension	NOUN
gujaf-177	120	11	,	,	PUNCT
gujaf-177	120	12	the	the	DET
gujaf-177	120	13	reviewed	review	VERB
gujaf-177	120	14	literatures	literature	NOUN
gujaf-177	120	15	with	with	ADP
gujaf-177	120	16	moderator	moderator	NOUN
gujaf-177	120	17	variable	variable	NOUN
gujaf-177	120	18	were	be	AUX
gujaf-177	120	19	carried	carry	VERB
gujaf-177	120	20	out	out	ADP
gujaf-177	120	21	in	in	ADP
gujaf-177	120	22	non	non	ADJ
gujaf-177	120	23	-	-	ADJ
gujaf-177	120	24	financial	financial	ADJ
gujaf-177	120	25	sector	sector	NOUN
gujaf-177	120	26	and	and	CCONJ
gujaf-177	120	27	foreign	foreign	ADJ
gujaf-177	120	28	countries	country	NOUN
gujaf-177	120	29	(	(	PUNCT
gujaf-177	120	30	tanko	tanko	PROPN
gujaf-177	120	31	,	,	PUNCT
gujaf-177	120	32	siyanbola	siyanbola	PROPN
gujaf-177	120	33	,	,	PUNCT
gujaf-177	120	34	bako	bako	PROPN
gujaf-177	120	35	&	&	CCONJ
gujaf-177	120	36	dotun	dotun	PROPN
gujaf-177	120	37	,	,	PUNCT
gujaf-177	120	38	2021	2021	NUM
gujaf-177	120	39	;	;	PUNCT
gujaf-177	120	40	javeed	javeed	NOUN
gujaf-177	120	41	&	&	CCONJ
gujaf-177	120	42	yaqub	yaqub	PROPN
gujaf-177	120	43	,	,	PUNCT
gujaf-177	120	44	2017	2017	NUM
gujaf-177	120	45	and	and	CCONJ
gujaf-177	120	46	juma	juma	PROPN
gujaf-177	120	47	,	,	PUNCT
gujaf-177	120	48	2010	2010	NUM
gujaf-177	120	49	)	)	PUNCT
gujaf-177	120	50	.	.	PUNCT
gujaf-177	121	1	thus	thus	ADV
gujaf-177	121	2	,	,	PUNCT
gujaf-177	121	3	this	this	DET
gujaf-177	121	4	current	current	ADJ
gujaf-177	121	5	study	study	NOUN
gujaf-177	121	6	will	will	AUX
gujaf-177	121	7	focus	focus	VERB
gujaf-177	121	8	on	on	ADP
gujaf-177	121	9	the	the	DET
gujaf-177	121	10	nigerian	nigerian	ADJ
gujaf-177	121	11	banking	banking	NOUN
gujaf-177	121	12	sector	sector	NOUN
gujaf-177	121	13	,	,	PUNCT
gujaf-177	121	14	in	in	ADP
gujaf-177	121	15	line	line	NOUN
gujaf-177	121	16	with	with	ADP
gujaf-177	121	17	its	its	PRON
gujaf-177	121	18	significant	significant	ADJ
gujaf-177	121	19	role	role	NOUN
gujaf-177	121	20	towards	towards	ADP
gujaf-177	121	21	the	the	DET
gujaf-177	121	22	economic	economic	ADJ
gujaf-177	121	23	growth	growth	NOUN
gujaf-177	121	24	and	and	CCONJ
gujaf-177	121	25	sustainability	sustainability	NOUN
gujaf-177	121	26	through	through	ADP
gujaf-177	121	27	the	the	DET
gujaf-177	121	28	provision	provision	NOUN
gujaf-177	121	29	of	of	ADP
gujaf-177	121	30	services	service	NOUN
gujaf-177	121	31	that	that	PRON
gujaf-177	121	32	are	be	AUX
gujaf-177	121	33	financial	financial	ADJ
gujaf-177	121	34	in	in	ADP
gujaf-177	121	35	nature	nature	NOUN
gujaf-177	121	36	to	to	ADP
gujaf-177	121	37	the	the	DET
gujaf-177	121	38	general	general	ADJ
gujaf-177	121	39	public	public	NOUN
gujaf-177	121	40	as	as	ADV
gujaf-177	121	41	well	well	ADV
gujaf-177	121	42	as	as	ADP
gujaf-177	121	43	different	different	ADJ
gujaf-177	121	44	individual	individual	ADJ
gujaf-177	121	45	business	business	NOUN
gujaf-177	121	46	corporations	corporation	NOUN
gujaf-177	121	47	.	.	PUNCT
gujaf-177	122	1	the	the	DET
gujaf-177	122	2	main	main	ADJ
gujaf-177	122	3	aim	aim	NOUN
gujaf-177	122	4	of	of	ADP
gujaf-177	122	5	this	this	DET
gujaf-177	122	6	study	study	NOUN
gujaf-177	122	7	is	be	AUX
gujaf-177	122	8	to	to	PART
gujaf-177	122	9	examine	examine	VERB
gujaf-177	122	10	the	the	DET
gujaf-177	122	11	moderating	moderate	VERB
gujaf-177	122	12	role	role	NOUN
gujaf-177	122	13	of	of	ADP
gujaf-177	122	14	board	board	NOUN
gujaf-177	122	15	financial	financial	ADJ
gujaf-177	122	16	literacy	literacy	NOUN
gujaf-177	122	17	on	on	ADP
gujaf-177	122	18	the	the	DET
gujaf-177	122	19	nexus	nexus	NOUN
gujaf-177	122	20	among	among	ADP
gujaf-177	122	21	capital	capital	NOUN
gujaf-177	122	22	structure	structure	NOUN
gujaf-177	122	23	with	with	ADP
gujaf-177	122	24	firm	firm	ADJ
gujaf-177	122	25	financial	financial	ADJ
gujaf-177	122	26	performance	performance	NOUN
gujaf-177	122	27	of	of	ADP
gujaf-177	122	28	dmbs	dmb	NOUN
gujaf-177	122	29	in	in	ADP
gujaf-177	122	30	nigeria	nigeria	PROPN
gujaf-177	122	31	for	for	ADP
gujaf-177	122	32	the	the	DET
gujaf-177	122	33	period	period	NOUN
gujaf-177	122	34	of	of	ADP
gujaf-177	122	35	2012	2012	NUM
gujaf-177	122	36	-	-	SYM
gujaf-177	122	37	2021	2021	NUM
gujaf-177	122	38	because	because	SCONJ
gujaf-177	122	39	it	it	PRON
gujaf-177	122	40	is	be	AUX
gujaf-177	122	41	within	within	ADP
gujaf-177	122	42	the	the	DET
gujaf-177	122	43	period	period	NOUN
gujaf-177	122	44	that	that	PRON
gujaf-177	122	45	nigerian	nigerian	ADJ
gujaf-177	122	46	banking	banking	NOUN
gujaf-177	122	47	sector	sector	NOUN
gujaf-177	122	48	had	have	VERB
gujaf-177	122	49	an	an	DET
gujaf-177	122	50	acquisition	acquisition	NOUN
gujaf-177	122	51	of	of	ADP
gujaf-177	122	52	skye	skye	PROPN
gujaf-177	122	53	bank	bank	PROPN
gujaf-177	122	54	plc	plc	PROPN
gujaf-177	122	55	by	by	ADP
gujaf-177	122	56	polaris	polaris	PROPN
gujaf-177	122	57	bank	bank	PROPN
gujaf-177	122	58	plc	plc	PROPN
gujaf-177	122	59	in	in	ADP
gujaf-177	122	60	2018	2018	NUM
gujaf-177	122	61	.	.	PUNCT
gujaf-177	123	1	specific	specific	ADJ
gujaf-177	123	2	objectives	objective	NOUN
gujaf-177	123	3	of	of	ADP
gujaf-177	123	4	this	this	DET
gujaf-177	123	5	study	study	NOUN
gujaf-177	123	6	are	be	AUX
gujaf-177	123	7	as	as	SCONJ
gujaf-177	123	8	narrated	narrate	VERB
gujaf-177	123	9	below	below	ADV
gujaf-177	123	10	:	:	PUNCT
gujaf-177	123	11	gusau	gusau	ADJ
gujaf-177	123	12	journal	journal	NOUN
gujaf-177	123	13	of	of	ADP
gujaf-177	123	14	accounting	accounting	NOUN
gujaf-177	123	15	and	and	CCONJ
gujaf-177	123	16	finance	finance	NOUN
gujaf-177	123	17	,	,	PUNCT
gujaf-177	123	18	vol	vol	NOUN
gujaf-177	123	19	.	.	PROPN
gujaf-177	123	20	3	3	NUM
gujaf-177	123	21	,	,	PUNCT
gujaf-177	123	22	issue	issue	NOUN
gujaf-177	123	23	3	3	NUM
gujaf-177	123	24	,	,	PUNCT
gujaf-177	123	25	october	october	PROPN
gujaf-177	123	26	,	,	PUNCT
gujaf-177	123	27	2022	2022	NUM
gujaf-177	123	28	4	4	NUM
gujaf-177	123	29	i.	i.	NOUN
gujaf-177	123	30	to	to	PART
gujaf-177	123	31	examine	examine	VERB
gujaf-177	123	32	the	the	DET
gujaf-177	123	33	cause	cause	NOUN
gujaf-177	123	34	of	of	ADP
gujaf-177	123	35	equity	equity	NOUN
gujaf-177	123	36	financing	financing	NOUN
gujaf-177	123	37	on	on	ADP
gujaf-177	123	38	firm	firm	ADJ
gujaf-177	123	39	financial	financial	ADJ
gujaf-177	123	40	performance	performance	NOUN
gujaf-177	123	41	of	of	ADP
gujaf-177	123	42	dmbs	dmb	NOUN
gujaf-177	123	43	in	in	ADP
gujaf-177	123	44	nigeria	nigeria	PROPN
gujaf-177	123	45	.	.	PUNCT
gujaf-177	124	1	ii	ii	PROPN
gujaf-177	124	2	.	.	PUNCT
gujaf-177	125	1	to	to	PART
gujaf-177	125	2	investigate	investigate	VERB
gujaf-177	125	3	the	the	DET
gujaf-177	125	4	effect	effect	NOUN
gujaf-177	125	5	of	of	ADP
gujaf-177	125	6	debt	debt	NOUN
gujaf-177	125	7	to	to	ADP
gujaf-177	125	8	equity	equity	NOUN
gujaf-177	125	9	financing	financing	NOUN
gujaf-177	125	10	on	on	ADP
gujaf-177	125	11	firm	firm	ADJ
gujaf-177	125	12	financial	financial	ADJ
gujaf-177	125	13	performance	performance	NOUN
gujaf-177	125	14	of	of	ADP
gujaf-177	125	15	dmbs	dmb	NOUN
gujaf-177	125	16	in	in	ADP
gujaf-177	125	17	nigeria	nigeria	PROPN
gujaf-177	125	18	.	.	PUNCT
gujaf-177	126	1	iii	iii	X
gujaf-177	126	2	.	.	PUNCT
gujaf-177	126	3	to	to	PART
gujaf-177	126	4	examine	examine	VERB
gujaf-177	126	5	the	the	DET
gujaf-177	126	6	moderating	moderate	VERB
gujaf-177	126	7	effect	effect	NOUN
gujaf-177	126	8	of	of	ADP
gujaf-177	126	9	board	board	NOUN
gujaf-177	126	10	financial	financial	ADJ
gujaf-177	126	11	literacy	literacy	NOUN
gujaf-177	126	12	on	on	ADP
gujaf-177	126	13	the	the	DET
gujaf-177	126	14	nexus	nexus	NOUN
gujaf-177	126	15	between	between	ADP
gujaf-177	126	16	equity	equity	NOUN
gujaf-177	126	17	financing	financing	NOUN
gujaf-177	126	18	and	and	CCONJ
gujaf-177	126	19	firm	firm	ADJ
gujaf-177	126	20	financial	financial	ADJ
gujaf-177	126	21	performance	performance	NOUN
gujaf-177	126	22	of	of	ADP
gujaf-177	126	23	dmbs	dmb	NOUN
gujaf-177	126	24	in	in	ADP
gujaf-177	126	25	nigeria	nigeria	PROPN
gujaf-177	126	26	.	.	PUNCT
gujaf-177	127	1	iv	iv	X
gujaf-177	127	2	.	.	PUNCT
gujaf-177	127	3	to	to	PART
gujaf-177	127	4	examine	examine	VERB
gujaf-177	127	5	the	the	DET
gujaf-177	127	6	moderating	moderate	VERB
gujaf-177	127	7	effect	effect	NOUN
gujaf-177	127	8	of	of	ADP
gujaf-177	127	9	board	board	NOUN
gujaf-177	127	10	financial	financial	ADJ
gujaf-177	127	11	literacy	literacy	NOUN
gujaf-177	127	12	on	on	ADP
gujaf-177	127	13	the	the	DET
gujaf-177	127	14	nexus	nexus	NOUN
gujaf-177	127	15	between	between	ADP
gujaf-177	127	16	debt	debt	NOUN
gujaf-177	127	17	to	to	ADP
gujaf-177	127	18	equity	equity	NOUN
gujaf-177	127	19	financing	financing	NOUN
gujaf-177	127	20	and	and	CCONJ
gujaf-177	127	21	firm	firm	ADJ
gujaf-177	127	22	financial	financial	ADJ
gujaf-177	127	23	performance	performance	NOUN
gujaf-177	127	24	of	of	ADP
gujaf-177	127	25	dmbs	dmb	NOUN
gujaf-177	127	26	in	in	ADP
gujaf-177	127	27	nigeria	nigeria	PROPN
gujaf-177	127	28	.	.	PUNCT
gujaf-177	128	1	2	2	X
gujaf-177	128	2	.	.	X
gujaf-177	128	3	literature	literature	NOUN
gujaf-177	128	4	review	review	PROPN
gujaf-177	128	5	this	this	DET
gujaf-177	128	6	section	section	NOUN
gujaf-177	128	7	is	be	AUX
gujaf-177	128	8	premised	premise	VERB
gujaf-177	128	9	on	on	ADP
gujaf-177	128	10	literatures	literature	NOUN
gujaf-177	128	11	on	on	ADP
gujaf-177	128	12	firm	firm	ADJ
gujaf-177	128	13	financial	financial	ADJ
gujaf-177	128	14	performance	performance	NOUN
gujaf-177	128	15	,	,	PUNCT
gujaf-177	128	16	equity	equity	NOUN
gujaf-177	128	17	financing	financing	NOUN
gujaf-177	128	18	,	,	PUNCT
gujaf-177	128	19	debt	debt	NOUN
gujaf-177	128	20	to	to	ADP
gujaf-177	128	21	equity	equity	NOUN
gujaf-177	128	22	financing	financing	NOUN
gujaf-177	128	23	and	and	CCONJ
gujaf-177	128	24	board	board	NOUN
gujaf-177	128	25	financial	financial	ADJ
gujaf-177	128	26	literacy	literacy	NOUN
gujaf-177	128	27	.	.	PUNCT
gujaf-177	129	1	firm	firm	ADJ
gujaf-177	129	2	financial	financial	ADJ
gujaf-177	129	3	performance	performance	NOUN
gujaf-177	129	4	refers	refer	VERB
gujaf-177	129	5	to	to	ADP
gujaf-177	129	6	the	the	DET
gujaf-177	129	7	measurement	measurement	NOUN
gujaf-177	129	8	of	of	ADP
gujaf-177	129	9	total	total	ADJ
gujaf-177	129	10	financial	financial	ADJ
gujaf-177	129	11	health	health	NOUN
gujaf-177	129	12	of	of	ADP
gujaf-177	129	13	business	business	NOUN
gujaf-177	129	14	.	.	PUNCT
gujaf-177	130	1	equity	equity	NOUN
gujaf-177	130	2	financing	financing	NOUN
gujaf-177	130	3	is	be	AUX
gujaf-177	130	4	the	the	DET
gujaf-177	130	5	raising	raising	NOUN
gujaf-177	130	6	of	of	ADP
gujaf-177	130	7	capital	capital	NOUN
gujaf-177	130	8	from	from	ADP
gujaf-177	130	9	external	external	ADJ
gujaf-177	130	10	sources	source	NOUN
gujaf-177	130	11	through	through	ADP
gujaf-177	130	12	sale	sale	NOUN
gujaf-177	130	13	of	of	ADP
gujaf-177	130	14	shares	share	NOUN
gujaf-177	130	15	of	of	ADP
gujaf-177	130	16	the	the	DET
gujaf-177	130	17	company	company	NOUN
gujaf-177	130	18	by	by	ADP
gujaf-177	130	19	a	a	DET
gujaf-177	130	20	way	way	NOUN
gujaf-177	130	21	of	of	ADP
gujaf-177	130	22	income	income	NOUN
gujaf-177	130	23	retention	retention	NOUN
gujaf-177	130	24	.	.	PUNCT
gujaf-177	131	1	debt	debt	NOUN
gujaf-177	131	2	to	to	ADP
gujaf-177	131	3	equity	equity	NOUN
gujaf-177	131	4	financing	financing	NOUN
gujaf-177	131	5	is	be	AUX
gujaf-177	131	6	termed	term	VERB
gujaf-177	131	7	as	as	ADP
gujaf-177	131	8	an	an	DET
gujaf-177	131	9	investment	investment	NOUN
gujaf-177	131	10	solvency	solvency	NOUN
gujaf-177	131	11	of	of	ADP
gujaf-177	131	12	an	an	DET
gujaf-177	131	13	entity	entity	NOUN
gujaf-177	131	14	.	.	PUNCT
gujaf-177	132	1	board	board	NOUN
gujaf-177	132	2	financial	financial	ADJ
gujaf-177	132	3	literacy	literacy	NOUN
gujaf-177	132	4	is	be	AUX
gujaf-177	132	5	the	the	DET
gujaf-177	132	6	ability	ability	NOUN
gujaf-177	132	7	of	of	ADP
gujaf-177	132	8	the	the	DET
gujaf-177	132	9	member	member	NOUN
gujaf-177	132	10	of	of	ADP
gujaf-177	132	11	the	the	DET
gujaf-177	132	12	board	board	NOUN
gujaf-177	132	13	to	to	PART
gujaf-177	132	14	understand	understand	VERB
gujaf-177	132	15	and	and	CCONJ
gujaf-177	132	16	effectively	effectively	ADV
gujaf-177	132	17	use	use	VERB
gujaf-177	132	18	various	various	ADJ
gujaf-177	132	19	financial	financial	ADJ
gujaf-177	132	20	experiences	experience	NOUN
gujaf-177	132	21	.	.	PUNCT
gujaf-177	133	1	2.1	2.1	NUM
gujaf-177	133	2	equity	equity	NOUN
gujaf-177	133	3	financing	financing	NOUN
gujaf-177	133	4	and	and	CCONJ
gujaf-177	133	5	firm	firm	ADJ
gujaf-177	133	6	financial	financial	ADJ
gujaf-177	133	7	performance	performance	NOUN
gujaf-177	133	8	basit	basit	NOUN
gujaf-177	133	9	and	and	CCONJ
gujaf-177	133	10	irwan	irwan	X
gujaf-177	133	11	(	(	PUNCT
gujaf-177	133	12	2017	2017	NUM
gujaf-177	133	13	)	)	PUNCT
gujaf-177	133	14	in	in	ADP
gujaf-177	133	15	their	their	PRON
gujaf-177	133	16	study	study	NOUN
gujaf-177	133	17	revealed	reveal	VERB
gujaf-177	133	18	that	that	SCONJ
gujaf-177	133	19	equity	equity	NOUN
gujaf-177	133	20	ratio	ratio	NOUN
gujaf-177	133	21	has	have	VERB
gujaf-177	133	22	an	an	DET
gujaf-177	133	23	insignificant	insignificant	ADJ
gujaf-177	133	24	correlation	correlation	NOUN
gujaf-177	133	25	with	with	ADP
gujaf-177	133	26	the	the	DET
gujaf-177	133	27	firms	firm	NOUN
gujaf-177	133	28	’	’	PART
gujaf-177	133	29	financial	financial	ADJ
gujaf-177	133	30	performance	performance	NOUN
gujaf-177	133	31	.	.	PUNCT
gujaf-177	134	1	conversely	conversely	ADV
gujaf-177	134	2	,	,	PUNCT
gujaf-177	134	3	chechet	chechet	NOUN
gujaf-177	134	4	and	and	CCONJ
gujaf-177	134	5	olayiwola	olayiwola	NOUN
gujaf-177	134	6	(	(	PUNCT
gujaf-177	134	7	2014	2014	NUM
gujaf-177	134	8	)	)	PUNCT
gujaf-177	134	9	establish	establish	VERB
gujaf-177	134	10	that	that	SCONJ
gujaf-177	134	11	equity	equity	NOUN
gujaf-177	134	12	financing	financing	NOUN
gujaf-177	134	13	is	be	AUX
gujaf-177	134	14	positively	positively	ADV
gujaf-177	134	15	related	relate	VERB
gujaf-177	134	16	to	to	ADP
gujaf-177	134	17	financial	financial	ADJ
gujaf-177	134	18	performance	performance	NOUN
gujaf-177	134	19	,	,	PUNCT
gujaf-177	134	20	using	use	VERB
gujaf-177	134	21	panel	panel	NOUN
gujaf-177	134	22	data	datum	NOUN
gujaf-177	134	23	through	through	ADP
gujaf-177	134	24	the	the	DET
gujaf-177	134	25	annual	annual	ADJ
gujaf-177	134	26	reports	report	NOUN
gujaf-177	134	27	of	of	ADP
gujaf-177	134	28	the	the	DET
gujaf-177	134	29	listed	list	VERB
gujaf-177	134	30	companies	company	NOUN
gujaf-177	134	31	under	under	ADP
gujaf-177	134	32	the	the	DET
gujaf-177	134	33	nigerian	nigerian	ADJ
gujaf-177	134	34	stock	stock	NOUN
gujaf-177	134	35	exchange	exchange	PROPN
gujaf-177	134	36	.	.	PUNCT
gujaf-177	135	1	also	also	ADV
gujaf-177	135	2	,	,	PUNCT
gujaf-177	135	3	awunyo	awunyo	PROPN
gujaf-177	135	4	-	-	PUNCT
gujaf-177	135	5	vitor	vitor	PROPN
gujaf-177	135	6	and	and	CCONJ
gujaf-177	135	7	badu	badu	PROPN
gujaf-177	135	8	(	(	PUNCT
gujaf-177	135	9	2012	2012	NUM
gujaf-177	135	10	)	)	PUNCT
gujaf-177	135	11	studied	study	VERB
gujaf-177	135	12	the	the	DET
gujaf-177	135	13	link	link	NOUN
gujaf-177	135	14	between	between	ADP
gujaf-177	135	15	equity	equity	NOUN
gujaf-177	135	16	financing	financing	NOUN
gujaf-177	135	17	and	and	CCONJ
gujaf-177	135	18	financial	financial	ADJ
gujaf-177	135	19	performance	performance	NOUN
gujaf-177	135	20	of	of	ADP
gujaf-177	135	21	listed	list	VERB
gujaf-177	135	22	ghanian	ghanian	ADJ
gujaf-177	135	23	banks	bank	NOUN
gujaf-177	135	24	for	for	ADP
gujaf-177	135	25	11	11	NUM
gujaf-177	135	26	years	year	NOUN
gujaf-177	135	27	.	.	PUNCT
gujaf-177	136	1	the	the	DET
gujaf-177	136	2	result	result	NOUN
gujaf-177	136	3	documented	document	VERB
gujaf-177	136	4	a	a	DET
gujaf-177	136	5	significant	significant	ADJ
gujaf-177	136	6	positive	positive	ADJ
gujaf-177	136	7	correlation	correlation	NOUN
gujaf-177	136	8	involving	involve	VERB
gujaf-177	136	9	equity	equity	NOUN
gujaf-177	136	10	financing	financing	NOUN
gujaf-177	136	11	with	with	ADP
gujaf-177	136	12	performance	performance	NOUN
gujaf-177	136	13	(	(	PUNCT
gujaf-177	136	14	financial	financial	ADJ
gujaf-177	136	15	)	)	PUNCT
gujaf-177	136	16	the	the	DET
gujaf-177	136	17	firms	firm	NOUN
gujaf-177	136	18	.	.	PUNCT
gujaf-177	137	1	velnampy	velnampy	NOUN
gujaf-177	137	2	and	and	CCONJ
gujaf-177	137	3	niresh	niresh	PROPN
gujaf-177	137	4	(	(	PUNCT
gujaf-177	137	5	2012	2012	NUM
gujaf-177	137	6	)	)	PUNCT
gujaf-177	137	7	examine	examine	VERB
gujaf-177	137	8	the	the	DET
gujaf-177	137	9	nexus	nexus	NOUN
gujaf-177	137	10	between	between	ADP
gujaf-177	137	11	equity	equity	NOUN
gujaf-177	137	12	finance	finance	NOUN
gujaf-177	137	13	and	and	CCONJ
gujaf-177	137	14	profitability	profitability	NOUN
gujaf-177	137	15	and	and	CCONJ
gujaf-177	137	16	listed	list	VERB
gujaf-177	137	17	10	10	NUM
gujaf-177	137	18	sri	sri	ADJ
gujaf-177	137	19	lankan	lankan	ADJ
gujaf-177	137	20	banks	bank	NOUN
gujaf-177	137	21	for	for	ADP
gujaf-177	137	22	the	the	DET
gujaf-177	137	23	period	period	NOUN
gujaf-177	137	24	of	of	ADP
gujaf-177	137	25	8	8	NUM
gujaf-177	137	26	years	year	NOUN
gujaf-177	137	27	.	.	PUNCT
gujaf-177	138	1	negative	negative	ADJ
gujaf-177	138	2	correlation	correlation	NOUN
gujaf-177	138	3	was	be	AUX
gujaf-177	138	4	established	establish	VERB
gujaf-177	138	5	with	with	ADP
gujaf-177	138	6	equity	equity	NOUN
gujaf-177	138	7	finance	finance	NOUN
gujaf-177	138	8	and	and	CCONJ
gujaf-177	138	9	financial	financial	ADJ
gujaf-177	138	10	performance	performance	NOUN
gujaf-177	138	11	.	.	PUNCT
gujaf-177	139	1	in	in	ADP
gujaf-177	139	2	view	view	NOUN
gujaf-177	139	3	of	of	ADP
gujaf-177	139	4	the	the	DET
gujaf-177	139	5	foregoing	foregoing	NOUN
gujaf-177	139	6	,	,	PUNCT
gujaf-177	139	7	this	this	PRON
gujaf-177	139	8	will	will	AUX
gujaf-177	139	9	test	test	VERB
gujaf-177	139	10	the	the	DET
gujaf-177	139	11	below	below	ADJ
gujaf-177	139	12	hypothesis	hypothesis	NOUN
gujaf-177	139	13	.	.	PUNCT
gujaf-177	140	1	h01	h01	NOUN
gujaf-177	140	2	:	:	PUNCT
gujaf-177	140	3	equity	equity	NOUN
gujaf-177	140	4	financing	financing	NOUN
gujaf-177	140	5	ratio	ratio	NOUN
gujaf-177	140	6	does	do	AUX
gujaf-177	140	7	not	not	PART
gujaf-177	140	8	significantly	significantly	ADV
gujaf-177	140	9	affect	affect	VERB
gujaf-177	140	10	firm	firm	ADJ
gujaf-177	140	11	financial	financial	ADJ
gujaf-177	140	12	performance	performance	NOUN
gujaf-177	140	13	of	of	ADP
gujaf-177	140	14	dmbs	dmb	NOUN
gujaf-177	140	15	in	in	ADP
gujaf-177	140	16	nigeria	nigeria	PROPN
gujaf-177	140	17	.	.	PUNCT
gujaf-177	141	1	gusau	gusau	PROPN
gujaf-177	141	2	journal	journal	PROPN
gujaf-177	141	3	of	of	ADP
gujaf-177	141	4	accounting	accounting	NOUN
gujaf-177	141	5	and	and	CCONJ
gujaf-177	141	6	finance	finance	NOUN
gujaf-177	141	7	,	,	PUNCT
gujaf-177	141	8	vol	vol	NOUN
gujaf-177	141	9	.	.	PROPN
gujaf-177	141	10	3	3	NUM
gujaf-177	141	11	,	,	PUNCT
gujaf-177	141	12	issue	issue	NOUN
gujaf-177	141	13	3	3	NUM
gujaf-177	141	14	,	,	PUNCT
gujaf-177	141	15	october	october	PROPN
gujaf-177	141	16	,	,	PUNCT
gujaf-177	141	17	2022	2022	NUM
gujaf-177	141	18	5	5	NUM
gujaf-177	141	19	2.2	2.2	NUM
gujaf-177	141	20	debt	debt	NOUN
gujaf-177	141	21	to	to	ADP
gujaf-177	141	22	equity	equity	NOUN
gujaf-177	141	23	financing	financing	NOUN
gujaf-177	141	24	and	and	CCONJ
gujaf-177	141	25	firm	firm	ADJ
gujaf-177	141	26	financial	financial	ADJ
gujaf-177	141	27	performance	performance	NOUN
gujaf-177	141	28	uremadu	uremadu	ADJ
gujaf-177	141	29	and	and	CCONJ
gujaf-177	141	30	onyekachi	onyekachi	PROPN
gujaf-177	141	31	(	(	PUNCT
gujaf-177	141	32	2018	2018	NUM
gujaf-177	141	33	)	)	PUNCT
gujaf-177	141	34	opined	opine	VERB
gujaf-177	141	35	that	that	SCONJ
gujaf-177	141	36	total	total	ADJ
gujaf-177	141	37	debt	debt	NOUN
gujaf-177	141	38	ratio	ratio	NOUN
gujaf-177	141	39	to	to	ADP
gujaf-177	141	40	equity	equity	NOUN
gujaf-177	141	41	has	have	VERB
gujaf-177	141	42	a	a	DET
gujaf-177	141	43	negative	negative	ADJ
gujaf-177	141	44	and	and	CCONJ
gujaf-177	141	45	insignificant	insignificant	ADJ
gujaf-177	141	46	effect	effect	NOUN
gujaf-177	141	47	on	on	ADP
gujaf-177	141	48	roa	roa	PROPN
gujaf-177	141	49	.	.	PUNCT
gujaf-177	142	1	also	also	ADV
gujaf-177	142	2	,	,	PUNCT
gujaf-177	142	3	basit	basit	PROPN
gujaf-177	142	4	and	and	CCONJ
gujaf-177	142	5	irwan	irwan	X
gujaf-177	142	6	(	(	PUNCT
gujaf-177	142	7	2017	2017	NUM
gujaf-177	142	8	)	)	PUNCT
gujaf-177	142	9	examined	examine	VERB
gujaf-177	142	10	the	the	DET
gujaf-177	142	11	effect	effect	NOUN
gujaf-177	142	12	of	of	ADP
gujaf-177	142	13	capital	capital	NOUN
gujaf-177	142	14	structure	structure	NOUN
gujaf-177	142	15	on	on	ADP
gujaf-177	142	16	firms	firm	NOUN
gujaf-177	142	17	’	’	PART
gujaf-177	142	18	performance	performance	NOUN
gujaf-177	142	19	on	on	ADP
gujaf-177	142	20	malaysian	malaysian	ADJ
gujaf-177	142	21	industrial	industrial	ADJ
gujaf-177	142	22	sector	sector	NOUN
gujaf-177	142	23	.	.	PUNCT
gujaf-177	143	1	debt	debt	NOUN
gujaf-177	143	2	to	to	ADP
gujaf-177	143	3	equity	equity	NOUN
gujaf-177	143	4	showed	show	VERB
gujaf-177	143	5	a	a	DET
gujaf-177	143	6	negative	negative	ADJ
gujaf-177	143	7	effect	effect	NOUN
gujaf-177	143	8	on	on	ADP
gujaf-177	143	9	roa	roa	NOUN
gujaf-177	143	10	of	of	ADP
gujaf-177	143	11	the	the	DET
gujaf-177	143	12	firm	firm	NOUN
gujaf-177	143	13	.	.	PUNCT
gujaf-177	144	1	shaba	shaba	PROPN
gujaf-177	144	2	and	and	CCONJ
gujaf-177	144	3	yaaba	yaaba	PROPN
gujaf-177	144	4	(	(	PUNCT
gujaf-177	144	5	2016	2016	NUM
gujaf-177	144	6	)	)	PUNCT
gujaf-177	144	7	studied	study	VERB
gujaf-177	144	8	the	the	DET
gujaf-177	144	9	effect	effect	NOUN
gujaf-177	144	10	of	of	ADP
gujaf-177	144	11	capital	capital	NOUN
gujaf-177	144	12	structure	structure	NOUN
gujaf-177	144	13	on	on	ADP
gujaf-177	144	14	bank	bank	NOUN
gujaf-177	144	15	profitability	profitability	NOUN
gujaf-177	144	16	of	of	ADP
gujaf-177	144	17	deposit	deposit	NOUN
gujaf-177	144	18	money	money	NOUN
gujaf-177	144	19	banks	bank	NOUN
gujaf-177	144	20	for	for	ADP
gujaf-177	144	21	the	the	DET
gujaf-177	144	22	period	period	NOUN
gujaf-177	144	23	of	of	ADP
gujaf-177	144	24	10	10	NUM
gujaf-177	144	25	years	year	NOUN
gujaf-177	144	26	in	in	ADP
gujaf-177	144	27	nigeria	nigeria	PROPN
gujaf-177	144	28	.	.	PUNCT
gujaf-177	145	1	capital	capital	NOUN
gujaf-177	145	2	structure	structure	NOUN
gujaf-177	145	3	was	be	AUX
gujaf-177	145	4	measured	measure	VERB
gujaf-177	145	5	by	by	ADP
gujaf-177	145	6	owners	owner	NOUN
gujaf-177	145	7	’	'	PUNCT
gujaf-177	145	8	funds	fund	NOUN
gujaf-177	145	9	and	and	CCONJ
gujaf-177	145	10	borrowed	borrow	VERB
gujaf-177	145	11	funds	fund	NOUN
gujaf-177	145	12	while	while	SCONJ
gujaf-177	145	13	,	,	PUNCT
gujaf-177	145	14	profitability	profitability	NOUN
gujaf-177	145	15	was	be	AUX
gujaf-177	145	16	proxies	proxy	NOUN
gujaf-177	145	17	by	by	ADP
gujaf-177	145	18	gross	gross	ADJ
gujaf-177	145	19	earnings	earning	NOUN
gujaf-177	145	20	of	of	ADP
gujaf-177	145	21	the	the	DET
gujaf-177	145	22	domain	domain	NOUN
gujaf-177	145	23	.	.	PUNCT
gujaf-177	146	1	multiple	multiple	ADJ
gujaf-177	146	2	linear	linear	ADJ
gujaf-177	146	3	regression	regression	NOUN
gujaf-177	146	4	result	result	NOUN
gujaf-177	146	5	discovered	discover	VERB
gujaf-177	146	6	a	a	DET
gujaf-177	146	7	positive	positive	ADJ
gujaf-177	146	8	significant	significant	ADJ
gujaf-177	146	9	association	association	NOUN
gujaf-177	146	10	with	with	ADP
gujaf-177	146	11	debt	debt	NOUN
gujaf-177	146	12	to	to	ADP
gujaf-177	146	13	equity	equity	NOUN
gujaf-177	146	14	financing	financing	NOUN
gujaf-177	146	15	and	and	CCONJ
gujaf-177	146	16	profitability	profitability	NOUN
gujaf-177	146	17	.	.	PUNCT
gujaf-177	147	1	oladeji	oladeji	PROPN
gujaf-177	147	2	,	,	PUNCT
gujaf-177	147	3	ikpefan	ikpefan	NOUN
gujaf-177	147	4	and	and	CCONJ
gujaf-177	147	5	olokoyo	olokoyo	PROPN
gujaf-177	147	6	(	(	PUNCT
gujaf-177	147	7	2015	2015	NUM
gujaf-177	147	8	)	)	PUNCT
gujaf-177	147	9	revealed	reveal	VERB
gujaf-177	147	10	a	a	DET
gujaf-177	147	11	negative	negative	ADJ
gujaf-177	147	12	effect	effect	NOUN
gujaf-177	147	13	between	between	ADP
gujaf-177	147	14	leverage	leverage	NOUN
gujaf-177	147	15	represented	represent	VERB
gujaf-177	147	16	by	by	ADP
gujaf-177	147	17	debt	debt	NOUN
gujaf-177	147	18	to	to	ADP
gujaf-177	147	19	equity	equity	NOUN
gujaf-177	147	20	and	and	CCONJ
gujaf-177	147	21	firm	firm	ADJ
gujaf-177	147	22	performance	performance	NOUN
gujaf-177	147	23	of	of	ADP
gujaf-177	147	24	the	the	DET
gujaf-177	147	25	study	study	NOUN
gujaf-177	147	26	.	.	PUNCT
gujaf-177	148	1	amos	amos	PROPN
gujaf-177	148	2	and	and	CCONJ
gujaf-177	148	3	francis	francis	PROPN
gujaf-177	148	4	(	(	PUNCT
gujaf-177	148	5	2014	2014	NUM
gujaf-177	148	6	)	)	PUNCT
gujaf-177	148	7	shows	show	VERB
gujaf-177	148	8	that	that	SCONJ
gujaf-177	148	9	debt	debt	NOUN
gujaf-177	148	10	to	to	ADP
gujaf-177	148	11	total	total	ADJ
gujaf-177	148	12	equity	equity	NOUN
gujaf-177	148	13	is	be	AUX
gujaf-177	148	14	positive	positive	ADJ
gujaf-177	148	15	and	and	CCONJ
gujaf-177	148	16	significantly	significantly	ADV
gujaf-177	148	17	associated	associate	VERB
gujaf-177	148	18	with	with	ADP
gujaf-177	148	19	financial	financial	ADJ
gujaf-177	148	20	performance	performance	NOUN
gujaf-177	148	21	of	of	ADP
gujaf-177	148	22	the	the	DET
gujaf-177	148	23	listed	list	VERB
gujaf-177	148	24	non	non	ADJ
gujaf-177	148	25	-	-	ADJ
gujaf-177	148	26	financial	financial	ADJ
gujaf-177	148	27	companies	company	NOUN
gujaf-177	148	28	in	in	ADP
gujaf-177	148	29	nigeria	nigeria	PROPN
gujaf-177	148	30	.	.	PUNCT
gujaf-177	149	1	again	again	ADV
gujaf-177	149	2	,	,	PUNCT
gujaf-177	149	3	maina	maina	PROPN
gujaf-177	149	4	and	and	CCONJ
gujaf-177	149	5	ishmail	ishmail	NOUN
gujaf-177	149	6	(	(	PUNCT
gujaf-177	149	7	2014	2014	NUM
gujaf-177	149	8	)	)	PUNCT
gujaf-177	149	9	examine	examine	VERB
gujaf-177	149	10	the	the	DET
gujaf-177	149	11	effect	effect	NOUN
gujaf-177	149	12	of	of	ADP
gujaf-177	149	13	debt	debt	NOUN
gujaf-177	149	14	-	-	PUNCT
gujaf-177	149	15	equity	equity	NOUN
gujaf-177	149	16	ratio	ratio	NOUN
gujaf-177	149	17	on	on	ADP
gujaf-177	149	18	performance	performance	NOUN
gujaf-177	149	19	for	for	ADP
gujaf-177	149	20	the	the	DET
gujaf-177	149	21	period	period	NOUN
gujaf-177	149	22	10	10	NUM
gujaf-177	149	23	years	year	NOUN
gujaf-177	149	24	.	.	PUNCT
gujaf-177	150	1	the	the	DET
gujaf-177	150	2	result	result	NOUN
gujaf-177	150	3	reveals	reveal	VERB
gujaf-177	150	4	that	that	SCONJ
gujaf-177	150	5	short	short	ADJ
gujaf-177	150	6	term	term	NOUN
gujaf-177	150	7	debt	debt	NOUN
gujaf-177	150	8	to	to	ADP
gujaf-177	150	9	total	total	ADJ
gujaf-177	150	10	assets	asset	NOUN
gujaf-177	150	11	has	have	VERB
gujaf-177	150	12	positive	positive	ADJ
gujaf-177	150	13	significant	significant	ADJ
gujaf-177	150	14	association	association	NOUN
gujaf-177	150	15	with	with	ADP
gujaf-177	150	16	financial	financial	ADJ
gujaf-177	150	17	performance	performance	NOUN
gujaf-177	150	18	of	of	ADP
gujaf-177	150	19	firms	firm	NOUN
gujaf-177	150	20	listed	list	VERB
gujaf-177	150	21	at	at	ADP
gujaf-177	150	22	the	the	DET
gujaf-177	150	23	nairobi	nairobi	PROPN
gujaf-177	150	24	.	.	PUNCT
gujaf-177	151	1	in	in	ADP
gujaf-177	151	2	view	view	NOUN
gujaf-177	151	3	of	of	ADP
gujaf-177	151	4	the	the	DET
gujaf-177	151	5	above	above	ADJ
gujaf-177	151	6	,	,	PUNCT
gujaf-177	151	7	the	the	DET
gujaf-177	151	8	below	below	ADP
gujaf-177	151	9	null	null	ADJ
gujaf-177	151	10	hypothesis	hypothesis	NOUN
gujaf-177	151	11	is	be	AUX
gujaf-177	151	12	formulated	formulate	VERB
gujaf-177	151	13	.	.	PUNCT
gujaf-177	152	1	h02	h02	NOUN
gujaf-177	152	2	:	:	PUNCT
gujaf-177	152	3	debt	debt	NOUN
gujaf-177	152	4	to	to	ADP
gujaf-177	152	5	equity	equity	NOUN
gujaf-177	152	6	financing	financing	NOUN
gujaf-177	152	7	ratio	ratio	NOUN
gujaf-177	152	8	do	do	AUX
gujaf-177	152	9	not	not	PART
gujaf-177	152	10	have	have	VERB
gujaf-177	152	11	significant	significant	ADJ
gujaf-177	152	12	effect	effect	NOUN
gujaf-177	152	13	on	on	ADP
gujaf-177	152	14	firm	firm	ADJ
gujaf-177	152	15	financial	financial	ADJ
gujaf-177	152	16	performance	performance	NOUN
gujaf-177	152	17	of	of	ADP
gujaf-177	152	18	dmbs	dmb	NOUN
gujaf-177	152	19	in	in	ADP
gujaf-177	152	20	nigeria	nigeria	PROPN
gujaf-177	152	21	.	.	PUNCT
gujaf-177	153	1	2.3	2.3	NUM
gujaf-177	153	2	board	board	NOUN
gujaf-177	153	3	financial	financial	ADJ
gujaf-177	153	4	literacy	literacy	NOUN
gujaf-177	153	5	and	and	CCONJ
gujaf-177	153	6	firm	firm	ADJ
gujaf-177	153	7	financial	financial	ADJ
gujaf-177	153	8	performance	performance	NOUN
gujaf-177	153	9	reformed	reform	VERB
gujaf-177	153	10	usaid	usaid	PROPN
gujaf-177	153	11	(	(	PUNCT
gujaf-177	153	12	2009	2009	NUM
gujaf-177	153	13	)	)	PUNCT
gujaf-177	153	14	narrated	narrate	VERB
gujaf-177	153	15	that	that	SCONJ
gujaf-177	153	16	any	any	DET
gujaf-177	153	17	sme	sme	NOUN
gujaf-177	153	18	member	member	NOUN
gujaf-177	153	19	(	(	PUNCT
gujaf-177	153	20	manager	manager	NOUN
gujaf-177	153	21	)	)	PUNCT
gujaf-177	153	22	who	who	PRON
gujaf-177	153	23	is	be	AUX
gujaf-177	153	24	has	have	VERB
gujaf-177	153	25	financial	financial	ADJ
gujaf-177	153	26	knowledge	knowledge	NOUN
gujaf-177	153	27	are	be	AUX
gujaf-177	153	28	more	more	ADV
gujaf-177	153	29	likely	likely	ADJ
gujaf-177	153	30	to	to	PART
gujaf-177	153	31	make	make	VERB
gujaf-177	153	32	a	a	DET
gujaf-177	153	33	wise	wise	ADJ
gujaf-177	153	34	business	business	NOUN
gujaf-177	153	35	decision	decision	NOUN
gujaf-177	153	36	towards	towards	ADP
gujaf-177	153	37	enhancing	enhance	VERB
gujaf-177	153	38	their	their	PRON
gujaf-177	153	39	services	service	NOUN
gujaf-177	153	40	,	,	PUNCT
gujaf-177	153	41	products	product	NOUN
gujaf-177	153	42	and	and	CCONJ
gujaf-177	153	43	work	work	NOUN
gujaf-177	153	44	in	in	ADP
gujaf-177	153	45	partnership	partnership	NOUN
gujaf-177	153	46	with	with	ADP
gujaf-177	153	47	self	self	NOUN
gujaf-177	153	48	-	-	PUNCT
gujaf-177	153	49	assurance	assurance	NOUN
gujaf-177	153	50	with	with	ADP
gujaf-177	153	51	the	the	DET
gujaf-177	153	52	suppliers	supplier	NOUN
gujaf-177	153	53	.	.	PUNCT
gujaf-177	154	1	kahveci	kahveci	PROPN
gujaf-177	154	2	&	&	CCONJ
gujaf-177	154	3	wolfs	wolfs	PROPN
gujaf-177	154	4	(	(	PUNCT
gujaf-177	154	5	2019	2019	NUM
gujaf-177	154	6	)	)	PUNCT
gujaf-177	154	7	and	and	CCONJ
gujaf-177	154	8	peters	peters	PROPN
gujaf-177	154	9	,	,	PUNCT
gujaf-177	154	10	miller	miller	PROPN
gujaf-177	154	11	&	&	CCONJ
gujaf-177	154	12	kusyk	kusyk	PROPN
gujaf-177	154	13	(	(	PUNCT
gujaf-177	154	14	2010	2010	NUM
gujaf-177	154	15	)	)	PUNCT
gujaf-177	154	16	established	establish	VERB
gujaf-177	154	17	the	the	DET
gujaf-177	154	18	nexus	nexus	NOUN
gujaf-177	154	19	between	between	ADP
gujaf-177	154	20	board	board	NOUN
gujaf-177	154	21	financial	financial	ADJ
gujaf-177	154	22	knowledge	knowledge	NOUN
gujaf-177	154	23	and	and	CCONJ
gujaf-177	154	24	firm	firm	ADJ
gujaf-177	154	25	financial	financial	ADJ
gujaf-177	154	26	performance	performance	NOUN
gujaf-177	154	27	respectively	respectively	ADV
gujaf-177	154	28	and	and	CCONJ
gujaf-177	154	29	the	the	DET
gujaf-177	154	30	result	result	NOUN
gujaf-177	154	31	reveal	reveal	VERB
gujaf-177	154	32	a	a	DET
gujaf-177	154	33	statistically	statistically	ADV
gujaf-177	154	34	positive	positive	ADJ
gujaf-177	154	35	significant	significant	ADJ
gujaf-177	154	36	correlation	correlation	NOUN
gujaf-177	154	37	with	with	ADP
gujaf-177	154	38	the	the	DET
gujaf-177	154	39	firm	firm	ADJ
gujaf-177	154	40	financial	financial	ADJ
gujaf-177	154	41	performance	performance	NOUN
gujaf-177	154	42	.	.	PUNCT
gujaf-177	155	1	similarly	similarly	ADV
gujaf-177	155	2	,	,	PUNCT
gujaf-177	155	3	erin	erin	PROPN
gujaf-177	155	4	,	,	PUNCT
gujaf-177	155	5	arumona	arumona	PROPN
gujaf-177	155	6	&	&	CCONJ
gujaf-177	155	7	omotayo	omotayo	PROPN
gujaf-177	155	8	(	(	PUNCT
gujaf-177	155	9	2019	2019	NUM
gujaf-177	155	10	)	)	PUNCT
gujaf-177	155	11	;	;	PUNCT
gujaf-177	155	12	kahveci	kahveci	PROPN
gujaf-177	155	13	&	&	CCONJ
gujaf-177	155	14	wolfs	wolfs	PROPN
gujaf-177	155	15	(	(	PUNCT
gujaf-177	155	16	2019	2019	NUM
gujaf-177	155	17	)	)	PUNCT
gujaf-177	155	18	;	;	PUNCT
gujaf-177	155	19	akhtar	akhtar	PROPN
gujaf-177	155	20	&	&	CCONJ
gujaf-177	155	21	liu	liu	PROPN
gujaf-177	155	22	(	(	PUNCT
gujaf-177	155	23	2018	2018	NUM
gujaf-177	155	24	)	)	PUNCT
gujaf-177	155	25	and	and	CCONJ
gujaf-177	155	26	peters	peters	PROPN
gujaf-177	155	27	,	,	PUNCT
gujaf-177	155	28	miller	miller	PROPN
gujaf-177	155	29	&	&	CCONJ
gujaf-177	155	30	kusyk	kusyk	PROPN
gujaf-177	155	31	(	(	PUNCT
gujaf-177	155	32	2010	2010	NUM
gujaf-177	155	33	)	)	PUNCT
gujaf-177	155	34	documented	document	VERB
gujaf-177	155	35	that	that	SCONJ
gujaf-177	155	36	entities	entity	NOUN
gujaf-177	155	37	that	that	PRON
gujaf-177	155	38	have	have	VERB
gujaf-177	155	39	an	an	DET
gujaf-177	155	40	independent	independent	ADJ
gujaf-177	155	41	director	director	NOUN
gujaf-177	155	42	with	with	ADP
gujaf-177	155	43	accounting	accounting	NOUN
gujaf-177	155	44	and	and	CCONJ
gujaf-177	155	45	finance	finance	NOUN
gujaf-177	155	46	knowledge	knowledge	NOUN
gujaf-177	155	47	is	be	AUX
gujaf-177	155	48	likely	likely	ADJ
gujaf-177	155	49	to	to	PART
gujaf-177	155	50	effectively	effectively	ADV
gujaf-177	155	51	enhance	enhance	VERB
gujaf-177	155	52	the	the	DET
gujaf-177	155	53	entity	entity	NOUN
gujaf-177	155	54	’s	’s	PART
gujaf-177	155	55	performance	performance	NOUN
gujaf-177	155	56	.	.	PUNCT
gujaf-177	156	1	they	they	PRON
gujaf-177	156	2	employed	employ	VERB
gujaf-177	156	3	a	a	DET
gujaf-177	156	4	multiple	multiple	ADJ
gujaf-177	156	5	regression	regression	NOUN
gujaf-177	156	6	analysis	analysis	NOUN
gujaf-177	156	7	gotten	get	VERB
gujaf-177	156	8	from	from	ADP
gujaf-177	156	9	the	the	DET
gujaf-177	156	10	audited	audit	VERB
gujaf-177	156	11	annual	annual	ADJ
gujaf-177	156	12	report	report	NOUN
gujaf-177	156	13	from	from	ADP
gujaf-177	156	14	their	their	PRON
gujaf-177	156	15	respective	respective	ADJ
gujaf-177	156	16	domain	domain	NOUN
gujaf-177	156	17	from	from	ADP
gujaf-177	156	18	nigerian	nigerian	ADJ
gujaf-177	156	19	stock	stock	NOUN
gujaf-177	156	20	exchange	exchange	PROPN
gujaf-177	156	21	.	.	PUNCT
gujaf-177	157	1	pereira	pereira	PROPN
gujaf-177	157	2	and	and	CCONJ
gujaf-177	157	3	filipe	filipe	PROPN
gujaf-177	157	4	(	(	PUNCT
gujaf-177	157	5	2018	2018	NUM
gujaf-177	157	6	)	)	PUNCT
gujaf-177	157	7	investigated	investigate	VERB
gujaf-177	157	8	how	how	SCONJ
gujaf-177	157	9	the	the	DET
gujaf-177	157	10	quality	quality	NOUN
gujaf-177	157	11	of	of	ADP
gujaf-177	157	12	board	board	NOUN
gujaf-177	157	13	members	member	NOUN
gujaf-177	157	14	training	training	NOUN
gujaf-177	157	15	will	will	AUX
gujaf-177	157	16	affect	affect	VERB
gujaf-177	157	17	the	the	DET
gujaf-177	157	18	financial	financial	ADJ
gujaf-177	157	19	performance	performance	NOUN
gujaf-177	157	20	of	of	ADP
gujaf-177	157	21	portuguese	portuguese	ADJ
gujaf-177	157	22	banks	bank	NOUN
gujaf-177	157	23	.	.	PUNCT
gujaf-177	158	1	sample	sample	NOUN
gujaf-177	158	2	of	of	ADP
gujaf-177	158	3	the	the	DET
gujaf-177	158	4	study	study	NOUN
gujaf-177	158	5	consist	consist	VERB
gujaf-177	158	6	of	of	ADP
gujaf-177	158	7	276	276	NUM
gujaf-177	158	8	board	board	NOUN
gujaf-177	158	9	members	member	NOUN
gujaf-177	158	10	.	.	PUNCT
gujaf-177	159	1	findings	finding	NOUN
gujaf-177	159	2	of	of	ADP
gujaf-177	159	3	the	the	DET
gujaf-177	159	4	study	study	NOUN
gujaf-177	159	5	show	show	VERB
gujaf-177	159	6	a	a	DET
gujaf-177	159	7	statistical	statistical	ADJ
gujaf-177	159	8	positive	positive	ADJ
gujaf-177	159	9	significant	significant	ADJ
gujaf-177	159	10	gusau	gusau	ADJ
gujaf-177	159	11	journal	journal	NOUN
gujaf-177	159	12	of	of	ADP
gujaf-177	159	13	accounting	accounting	NOUN
gujaf-177	159	14	and	and	CCONJ
gujaf-177	159	15	finance	finance	NOUN
gujaf-177	159	16	,	,	PUNCT
gujaf-177	159	17	vol	vol	NOUN
gujaf-177	159	18	.	.	PROPN
gujaf-177	159	19	3	3	NUM
gujaf-177	159	20	,	,	PUNCT
gujaf-177	159	21	issue	issue	NOUN
gujaf-177	159	22	3	3	NUM
gujaf-177	159	23	,	,	PUNCT
gujaf-177	159	24	october	october	PROPN
gujaf-177	159	25	,	,	PUNCT
gujaf-177	159	26	2022	2022	NUM
gujaf-177	159	27	6	6	NUM
gujaf-177	159	28	correlation	correlation	NOUN
gujaf-177	159	29	between	between	ADP
gujaf-177	159	30	the	the	DET
gujaf-177	159	31	whole	whole	ADJ
gujaf-177	159	32	educational	educational	ADJ
gujaf-177	159	33	parameters	parameter	NOUN
gujaf-177	159	34	with	with	ADP
gujaf-177	159	35	the	the	DET
gujaf-177	159	36	financial	financial	ADJ
gujaf-177	159	37	performance	performance	NOUN
gujaf-177	159	38	of	of	ADP
gujaf-177	159	39	the	the	DET
gujaf-177	159	40	firm	firm	NOUN
gujaf-177	159	41	.	.	PUNCT
gujaf-177	160	1	h04	h04	PROPN
gujaf-177	160	2	:	:	PUNCT
gujaf-177	160	3	board	board	NOUN
gujaf-177	160	4	financial	financial	ADJ
gujaf-177	160	5	literacy	literacy	NOUN
gujaf-177	160	6	does	do	AUX
gujaf-177	160	7	not	not	PART
gujaf-177	160	8	have	have	VERB
gujaf-177	160	9	significant	significant	ADJ
gujaf-177	160	10	impact	impact	NOUN
gujaf-177	160	11	on	on	ADP
gujaf-177	160	12	firm	firm	ADJ
gujaf-177	160	13	financial	financial	ADJ
gujaf-177	160	14	performance	performance	NOUN
gujaf-177	160	15	of	of	ADP
gujaf-177	160	16	dmbs	dmb	NOUN
gujaf-177	160	17	in	in	ADP
gujaf-177	160	18	nigeria	nigeria	PROPN
gujaf-177	160	19	.	.	PUNCT
gujaf-177	161	1	2.4	2.4	NUM
gujaf-177	161	2	board	board	NOUN
gujaf-177	161	3	financial	financial	ADJ
gujaf-177	161	4	literacy	literacy	NOUN
gujaf-177	161	5	on	on	ADP
gujaf-177	161	6	capital	capital	NOUN
gujaf-177	161	7	structure	structure	NOUN
gujaf-177	161	8	and	and	CCONJ
gujaf-177	161	9	firm	firm	ADJ
gujaf-177	161	10	financial	financial	ADJ
gujaf-177	161	11	performance	performance	NOUN
gujaf-177	161	12	liu	liu	PROPN
gujaf-177	161	13	(	(	PUNCT
gujaf-177	161	14	2011	2011	NUM
gujaf-177	161	15	)	)	PUNCT
gujaf-177	161	16	opined	opine	VERB
gujaf-177	161	17	that	that	SCONJ
gujaf-177	161	18	board	board	NOUN
gujaf-177	161	19	of	of	ADP
gujaf-177	161	20	directors	director	NOUN
gujaf-177	161	21	(	(	PUNCT
gujaf-177	161	22	bod	bod	PROPN
gujaf-177	161	23	)	)	PUNCT
gujaf-177	161	24	is	be	AUX
gujaf-177	161	25	an	an	DET
gujaf-177	161	26	essential	essential	ADJ
gujaf-177	161	27	aspect	aspect	NOUN
gujaf-177	161	28	of	of	ADP
gujaf-177	161	29	corporate	corporate	ADJ
gujaf-177	161	30	governance	governance	NOUN
gujaf-177	161	31	that	that	PRON
gujaf-177	161	32	is	be	AUX
gujaf-177	161	33	saddle	saddle	ADJ
gujaf-177	161	34	with	with	ADP
gujaf-177	161	35	the	the	DET
gujaf-177	161	36	responsibility	responsibility	NOUN
gujaf-177	161	37	to	to	PART
gujaf-177	161	38	affect	affect	VERB
gujaf-177	161	39	managerial	managerial	ADJ
gujaf-177	161	40	decision	decision	NOUN
gujaf-177	161	41	.	.	PUNCT
gujaf-177	162	1	board	board	NOUN
gujaf-177	162	2	of	of	ADP
gujaf-177	162	3	directors	director	NOUN
gujaf-177	162	4	is	be	AUX
gujaf-177	162	5	essential	essential	ADJ
gujaf-177	162	6	key	key	ADJ
gujaf-177	162	7	indicator	indicator	NOUN
gujaf-177	162	8	of	of	ADP
gujaf-177	162	9	corporate	corporate	ADJ
gujaf-177	162	10	governance	governance	NOUN
gujaf-177	162	11	which	which	PRON
gujaf-177	162	12	is	be	AUX
gujaf-177	162	13	saddled	saddle	VERB
gujaf-177	162	14	with	with	ADP
gujaf-177	162	15	the	the	DET
gujaf-177	162	16	task	task	NOUN
gujaf-177	162	17	to	to	PART
gujaf-177	162	18	improve	improve	VERB
gujaf-177	162	19	the	the	DET
gujaf-177	162	20	effectiveness	effectiveness	NOUN
gujaf-177	162	21	and	and	CCONJ
gujaf-177	162	22	efficiency	efficiency	NOUN
gujaf-177	162	23	in	in	ADP
gujaf-177	162	24	every	every	DET
gujaf-177	162	25	organization	organization	NOUN
gujaf-177	162	26	(	(	PUNCT
gujaf-177	162	27	muhammad	muhammad	PROPN
gujaf-177	162	28	&	&	CCONJ
gujaf-177	162	29	kurawa	kurawa	PROPN
gujaf-177	162	30	,	,	PUNCT
gujaf-177	162	31	2021	2021	NUM
gujaf-177	162	32	)	)	PUNCT
gujaf-177	162	33	.	.	PUNCT
gujaf-177	163	1	financial	financial	ADJ
gujaf-177	163	2	literacy	literacy	NOUN
gujaf-177	163	3	of	of	ADP
gujaf-177	163	4	the	the	DET
gujaf-177	163	5	board	board	NOUN
gujaf-177	163	6	could	could	AUX
gujaf-177	163	7	have	have	VERB
gujaf-177	163	8	positive	positive	ADJ
gujaf-177	163	9	or	or	CCONJ
gujaf-177	163	10	a	a	DET
gujaf-177	163	11	negative	negative	ADJ
gujaf-177	163	12	effect	effect	NOUN
gujaf-177	163	13	on	on	ADP
gujaf-177	163	14	a	a	DET
gujaf-177	163	15	firm	firm	ADJ
gujaf-177	163	16	financial	financial	ADJ
gujaf-177	163	17	efficiency	efficiency	NOUN
gujaf-177	163	18	depending	depend	VERB
gujaf-177	163	19	on	on	ADP
gujaf-177	163	20	the	the	DET
gujaf-177	163	21	financial	financial	ADJ
gujaf-177	163	22	know	know	VERB
gujaf-177	163	23	how	how	SCONJ
gujaf-177	163	24	of	of	ADP
gujaf-177	163	25	the	the	DET
gujaf-177	163	26	members	member	NOUN
gujaf-177	163	27	constituted	constitute	VERB
gujaf-177	163	28	in	in	ADP
gujaf-177	163	29	the	the	DET
gujaf-177	163	30	(	(	PUNCT
gujaf-177	163	31	bod	bod	NOUN
gujaf-177	163	32	)	)	PUNCT
gujaf-177	163	33	in	in	ADP
gujaf-177	163	34	relation	relation	NOUN
gujaf-177	163	35	to	to	ADP
gujaf-177	163	36	capital	capital	NOUN
gujaf-177	163	37	structure	structure	NOUN
gujaf-177	163	38	which	which	PRON
gujaf-177	163	39	could	could	AUX
gujaf-177	163	40	have	have	VERB
gujaf-177	163	41	a	a	DET
gujaf-177	163	42	positive	positive	ADJ
gujaf-177	163	43	impact	impact	NOUN
gujaf-177	163	44	on	on	ADP
gujaf-177	163	45	the	the	DET
gujaf-177	163	46	firm	firm	ADJ
gujaf-177	163	47	financial	financial	ADJ
gujaf-177	163	48	performance	performance	NOUN
gujaf-177	163	49	.	.	PUNCT
gujaf-177	164	1	liuraman	liuraman	NOUN
gujaf-177	164	2	and	and	CCONJ
gujaf-177	164	3	dabari	dabari	ADJ
gujaf-177	164	4	(	(	PUNCT
gujaf-177	164	5	2020	2020	NUM
gujaf-177	164	6	)	)	PUNCT
gujaf-177	164	7	investigated	investigate	VERB
gujaf-177	164	8	the	the	DET
gujaf-177	164	9	moderating	moderate	VERB
gujaf-177	164	10	effect	effect	NOUN
gujaf-177	164	11	of	of	ADP
gujaf-177	164	12	board	board	NOUN
gujaf-177	164	13	quality	quality	NOUN
gujaf-177	164	14	on	on	ADP
gujaf-177	164	15	capital	capital	NOUN
gujaf-177	164	16	structure	structure	NOUN
gujaf-177	164	17	and	and	CCONJ
gujaf-177	164	18	financial	financial	ADJ
gujaf-177	164	19	performance	performance	NOUN
gujaf-177	164	20	of	of	ADP
gujaf-177	164	21	listed	list	VERB
gujaf-177	164	22	industrial	industrial	ADJ
gujaf-177	164	23	goods	good	NOUN
gujaf-177	164	24	in	in	ADP
gujaf-177	164	25	nigeria	nigeria	PROPN
gujaf-177	164	26	for	for	ADP
gujaf-177	164	27	the	the	DET
gujaf-177	164	28	period	period	NOUN
gujaf-177	164	29	of	of	ADP
gujaf-177	164	30	5	5	NUM
gujaf-177	164	31	years	year	NOUN
gujaf-177	164	32	.	.	PUNCT
gujaf-177	165	1	pooled	pool	VERB
gujaf-177	165	2	regression	regression	NOUN
gujaf-177	165	3	was	be	AUX
gujaf-177	165	4	employed	employ	VERB
gujaf-177	165	5	to	to	PART
gujaf-177	165	6	run	run	VERB
gujaf-177	165	7	the	the	DET
gujaf-177	165	8	regress	regress	NOUN
gujaf-177	165	9	of	of	ADP
gujaf-177	165	10	the	the	DET
gujaf-177	165	11	study	study	NOUN
gujaf-177	165	12	.	.	PUNCT
gujaf-177	166	1	also	also	ADV
gujaf-177	166	2	,	,	PUNCT
gujaf-177	166	3	result	result	NOUN
gujaf-177	166	4	of	of	ADP
gujaf-177	166	5	the	the	DET
gujaf-177	166	6	study	study	NOUN
gujaf-177	166	7	found	find	VERB
gujaf-177	166	8	a	a	DET
gujaf-177	166	9	positive	positive	ADJ
gujaf-177	166	10	significant	significant	ADJ
gujaf-177	166	11	relationship	relationship	NOUN
gujaf-177	166	12	with	with	ADP
gujaf-177	166	13	capital	capital	NOUN
gujaf-177	166	14	structure	structure	NOUN
gujaf-177	166	15	and	and	CCONJ
gujaf-177	166	16	firm	firm	ADJ
gujaf-177	166	17	performance	performance	NOUN
gujaf-177	166	18	.	.	PUNCT
gujaf-177	167	1	again	again	ADV
gujaf-177	167	2	,	,	PUNCT
gujaf-177	167	3	iqbal	iqbal	PROPN
gujaf-177	167	4	and	and	CCONJ
gujaf-177	167	5	javed	javed	ADJ
gujaf-177	167	6	(	(	PUNCT
gujaf-177	167	7	2017	2017	NUM
gujaf-177	167	8	)	)	PUNCT
gujaf-177	167	9	asserted	assert	VERB
gujaf-177	167	10	that	that	SCONJ
gujaf-177	167	11	corporate	corporate	ADJ
gujaf-177	167	12	governance	governance	NOUN
gujaf-177	167	13	mechanism	mechanism	NOUN
gujaf-177	167	14	has	have	AUX
gujaf-177	167	15	statistically	statistically	ADV
gujaf-177	167	16	and	and	CCONJ
gujaf-177	167	17	positively	positively	ADV
gujaf-177	167	18	improve	improve	VERB
gujaf-177	167	19	the	the	DET
gujaf-177	167	20	interaction	interaction	NOUN
gujaf-177	167	21	involving	involve	VERB
gujaf-177	167	22	capital	capital	NOUN
gujaf-177	167	23	structure	structure	NOUN
gujaf-177	167	24	with	with	ADP
gujaf-177	167	25	performance	performance	NOUN
gujaf-177	167	26	(	(	PUNCT
gujaf-177	167	27	financial	financial	ADJ
gujaf-177	167	28	)	)	PUNCT
gujaf-177	167	29	of	of	ADP
gujaf-177	167	30	pakistan	pakistan	PROPN
gujaf-177	167	31	manufacturing	manufacturing	NOUN
gujaf-177	167	32	firms	firm	NOUN
gujaf-177	167	33	.	.	PUNCT
gujaf-177	168	1	from	from	ADP
gujaf-177	168	2	the	the	DET
gujaf-177	168	3	above	above	ADJ
gujaf-177	168	4	assertion	assertion	NOUN
gujaf-177	168	5	this	this	DET
gujaf-177	168	6	study	study	NOUN
gujaf-177	168	7	tests	test	VERB
gujaf-177	168	8	the	the	DET
gujaf-177	168	9	below	below	ADJ
gujaf-177	168	10	hypothesis	hypothesis	NOUN
gujaf-177	168	11	:	:	PUNCT
gujaf-177	168	12	h05	h05	PROPN
gujaf-177	168	13	:	:	PUNCT
gujaf-177	168	14	board	board	VERB
gujaf-177	168	15	financial	financial	ADJ
gujaf-177	168	16	literacy	literacy	NOUN
gujaf-177	168	17	has	have	VERB
gujaf-177	168	18	no	no	DET
gujaf-177	168	19	significant	significant	ADJ
gujaf-177	168	20	impact	impact	NOUN
gujaf-177	168	21	on	on	ADP
gujaf-177	168	22	the	the	DET
gujaf-177	168	23	relationship	relationship	NOUN
gujaf-177	168	24	between	between	ADP
gujaf-177	168	25	capital	capital	NOUN
gujaf-177	168	26	structure	structure	NOUN
gujaf-177	168	27	and	and	CCONJ
gujaf-177	168	28	firm	firm	ADJ
gujaf-177	168	29	financial	financial	ADJ
gujaf-177	168	30	performance	performance	NOUN
gujaf-177	168	31	of	of	ADP
gujaf-177	168	32	dmbs	dmb	NOUN
gujaf-177	168	33	in	in	ADP
gujaf-177	168	34	nigeria	nigeria	PROPN
gujaf-177	168	35	.	.	PUNCT
gujaf-177	169	1	considering	consider	VERB
gujaf-177	169	2	the	the	DET
gujaf-177	169	3	existing	exist	VERB
gujaf-177	169	4	link	link	NOUN
gujaf-177	169	5	between	between	ADP
gujaf-177	169	6	board	board	NOUN
gujaf-177	169	7	financial	financial	ADJ
gujaf-177	169	8	literacy	literacy	NOUN
gujaf-177	169	9	and	and	CCONJ
gujaf-177	169	10	firm	firm	ADJ
gujaf-177	169	11	financial	financial	ADJ
gujaf-177	169	12	performance	performance	NOUN
gujaf-177	169	13	from	from	ADP
gujaf-177	169	14	the	the	DET
gujaf-177	169	15	previous	previous	ADJ
gujaf-177	169	16	literatures	literature	NOUN
gujaf-177	169	17	,	,	PUNCT
gujaf-177	169	18	this	this	DET
gujaf-177	169	19	study	study	NOUN
gujaf-177	169	20	employs	employ	VERB
gujaf-177	169	21	board	board	NOUN
gujaf-177	169	22	financial	financial	ADJ
gujaf-177	169	23	literacy	literacy	NOUN
gujaf-177	169	24	in	in	ADP
gujaf-177	169	25	order	order	NOUN
gujaf-177	169	26	to	to	PART
gujaf-177	169	27	strengthen	strengthen	VERB
gujaf-177	169	28	the	the	DET
gujaf-177	169	29	correlation	correlation	NOUN
gujaf-177	169	30	between	between	ADP
gujaf-177	169	31	capital	capital	NOUN
gujaf-177	169	32	structure	structure	NOUN
gujaf-177	169	33	and	and	CCONJ
gujaf-177	169	34	firm	firm	ADJ
gujaf-177	169	35	financial	financial	ADJ
gujaf-177	169	36	performance	performance	NOUN
gujaf-177	169	37	of	of	ADP
gujaf-177	169	38	dmbs	dmb	NOUN
gujaf-177	169	39	in	in	ADP
gujaf-177	169	40	nigeria	nigeria	PROPN
gujaf-177	169	41	.	.	PUNCT
gujaf-177	170	1	however	however	ADV
gujaf-177	170	2	,	,	PUNCT
gujaf-177	170	3	as	as	ADP
gujaf-177	170	4	a	a	DET
gujaf-177	170	5	result	result	NOUN
gujaf-177	170	6	of	of	ADP
gujaf-177	170	7	the	the	DET
gujaf-177	170	8	established	establish	VERB
gujaf-177	170	9	gap	gap	NOUN
gujaf-177	170	10	from	from	ADP
gujaf-177	170	11	the	the	DET
gujaf-177	170	12	previous	previous	ADJ
gujaf-177	170	13	studies	study	NOUN
gujaf-177	170	14	,	,	PUNCT
gujaf-177	170	15	this	this	DET
gujaf-177	170	16	study	study	NOUN
gujaf-177	170	17	is	be	AUX
gujaf-177	170	18	underpinned	underpin	VERB
gujaf-177	170	19	by	by	ADP
gujaf-177	170	20	pecking	pecking	NOUN
gujaf-177	170	21	order	order	NOUN
gujaf-177	170	22	theory	theory	NOUN
gujaf-177	170	23	which	which	PRON
gujaf-177	170	24	was	be	AUX
gujaf-177	170	25	propounded	propound	VERB
gujaf-177	170	26	by	by	ADP
gujaf-177	170	27	myers	myer	NOUN
gujaf-177	170	28	and	and	CCONJ
gujaf-177	170	29	majuf	majuf	PROPN
gujaf-177	170	30	(	(	PUNCT
gujaf-177	170	31	1984	1984	NUM
gujaf-177	170	32	)	)	PUNCT
gujaf-177	170	33	and	and	CCONJ
gujaf-177	170	34	supported	support	VERB
gujaf-177	170	35	by	by	ADP
gujaf-177	170	36	agency	agency	NOUN
gujaf-177	170	37	theory	theory	NOUN
gujaf-177	170	38	originated	originate	VERB
gujaf-177	170	39	by	by	ADP
gujaf-177	170	40	(	(	PUNCT
gujaf-177	170	41	berle	berle	PROPN
gujaf-177	170	42	,	,	PUNCT
gujaf-177	170	43	&	&	CCONJ
gujaf-177	170	44	means	mean	NOUN
gujaf-177	170	45	,	,	PUNCT
gujaf-177	170	46	1932	1932	NUM
gujaf-177	170	47	)	)	PUNCT
gujaf-177	170	48	.	.	PUNCT
gujaf-177	171	1	pecking	pecking	NOUN
gujaf-177	171	2	order	order	NOUN
gujaf-177	171	3	theory	theory	NOUN
gujaf-177	171	4	states	state	VERB
gujaf-177	171	5	that	that	SCONJ
gujaf-177	171	6	firm	firm	NOUN
gujaf-177	171	7	has	have	VERB
gujaf-177	171	8	order	order	NOUN
gujaf-177	171	9	of	of	ADP
gujaf-177	171	10	preference	preference	NOUN
gujaf-177	171	11	for	for	ADP
gujaf-177	171	12	capital	capital	NOUN
gujaf-177	171	13	structure	structure	NOUN
gujaf-177	171	14	for	for	ADP
gujaf-177	171	15	the	the	DET
gujaf-177	171	16	purpose	purpose	NOUN
gujaf-177	171	17	of	of	ADP
gujaf-177	171	18	avoiding	avoid	VERB
gujaf-177	171	19	information	information	NOUN
gujaf-177	171	20	asymmetry	asymmetry	NOUN
gujaf-177	171	21	between	between	ADP
gujaf-177	171	22	managers	manager	NOUN
gujaf-177	171	23	of	of	ADP
gujaf-177	171	24	the	the	DET
gujaf-177	171	25	firm	firm	ADJ
gujaf-177	171	26	gusau	gusau	ADJ
gujaf-177	171	27	journal	journal	NOUN
gujaf-177	171	28	of	of	ADP
gujaf-177	171	29	accounting	accounting	NOUN
gujaf-177	171	30	and	and	CCONJ
gujaf-177	171	31	finance	finance	NOUN
gujaf-177	171	32	,	,	PUNCT
gujaf-177	171	33	vol	vol	NOUN
gujaf-177	171	34	.	.	PROPN
gujaf-177	172	1	3	3	NUM
gujaf-177	172	2	,	,	PUNCT
gujaf-177	172	3	issue	issue	NOUN
gujaf-177	172	4	3	3	NUM
gujaf-177	172	5	,	,	PUNCT
gujaf-177	172	6	october	october	PROPN
gujaf-177	172	7	,	,	PUNCT
gujaf-177	172	8	2022	2022	NUM
gujaf-177	172	9	7	7	NUM
gujaf-177	172	10	and	and	CCONJ
gujaf-177	172	11	potentials	potential	VERB
gujaf-177	172	12	investors	investor	NOUN
gujaf-177	172	13	and	and	CCONJ
gujaf-177	172	14	other	other	ADJ
gujaf-177	172	15	stakeholders	stakeholder	NOUN
gujaf-177	172	16	.	.	PUNCT
gujaf-177	173	1	the	the	DET
gujaf-177	173	2	theory	theory	NOUN
gujaf-177	173	3	assert	assert	VERB
gujaf-177	173	4	that	that	SCONJ
gujaf-177	173	5	companies	company	NOUN
gujaf-177	173	6	prefer	prefer	VERB
gujaf-177	173	7	internal	internal	ADJ
gujaf-177	173	8	financing	financing	NOUN
gujaf-177	173	9	such	such	ADJ
gujaf-177	173	10	as	as	ADP
gujaf-177	173	11	retained	retain	VERB
gujaf-177	173	12	earnings	earning	NOUN
gujaf-177	173	13	to	to	ADP
gujaf-177	173	14	short	short	ADJ
gujaf-177	173	15	term	term	NOUN
gujaf-177	173	16	debt	debt	NOUN
gujaf-177	173	17	,	,	PUNCT
gujaf-177	173	18	long	long	ADJ
gujaf-177	173	19	term	term	NOUN
gujaf-177	173	20	debt	debt	NOUN
gujaf-177	173	21	,	,	PUNCT
gujaf-177	173	22	equity	equity	NOUN
gujaf-177	173	23	among	among	ADP
gujaf-177	173	24	other	other	ADJ
gujaf-177	173	25	source	source	NOUN
gujaf-177	173	26	of	of	ADP
gujaf-177	173	27	external	external	ADJ
gujaf-177	173	28	source	source	NOUN
gujaf-177	173	29	of	of	ADP
gujaf-177	173	30	finance	finance	NOUN
gujaf-177	173	31	.	.	PUNCT
gujaf-177	174	1	also	also	ADV
gujaf-177	174	2	,	,	PUNCT
gujaf-177	174	3	agency	agency	NOUN
gujaf-177	174	4	theory	theory	NOUN
gujaf-177	174	5	clarifies	clarify	VERB
gujaf-177	174	6	on	on	ADP
gujaf-177	174	7	the	the	DET
gujaf-177	174	8	association	association	NOUN
gujaf-177	174	9	between	between	ADP
gujaf-177	174	10	the	the	DET
gujaf-177	174	11	owner(s	owner(s	NOUN
gujaf-177	174	12	)	)	PUNCT
gujaf-177	174	13	of	of	ADP
gujaf-177	174	14	a	a	DET
gujaf-177	174	15	firm	firm	NOUN
gujaf-177	174	16	and	and	CCONJ
gujaf-177	174	17	the	the	DET
gujaf-177	174	18	manager(s	manager(s	NOUN
gujaf-177	174	19	)	)	PUNCT
gujaf-177	174	20	in	in	ADP
gujaf-177	174	21	any	any	DET
gujaf-177	174	22	decision	decision	NOUN
gujaf-177	174	23	making	making	NOUN
gujaf-177	174	24	which	which	PRON
gujaf-177	174	25	will	will	AUX
gujaf-177	174	26	enhance	enhance	VERB
gujaf-177	174	27	the	the	DET
gujaf-177	174	28	performance	performance	NOUN
gujaf-177	174	29	of	of	ADP
gujaf-177	174	30	a	a	DET
gujaf-177	174	31	firm	firm	NOUN
gujaf-177	174	32	.	.	PUNCT
gujaf-177	175	1	the	the	DET
gujaf-177	175	2	theory	theory	NOUN
gujaf-177	175	3	deals	deal	VERB
gujaf-177	175	4	with	with	ADP
gujaf-177	175	5	the	the	DET
gujaf-177	175	6	agency	agency	NOUN
gujaf-177	175	7	’s	’s	PART
gujaf-177	175	8	problem	problem	NOUN
gujaf-177	175	9	that	that	PRON
gujaf-177	175	10	may	may	AUX
gujaf-177	175	11	result	result	VERB
gujaf-177	175	12	from	from	ADP
gujaf-177	175	13	conflict	conflict	NOUN
gujaf-177	175	14	of	of	ADP
gujaf-177	175	15	interests	interest	NOUN
gujaf-177	175	16	either	either	CCONJ
gujaf-177	175	17	between	between	ADP
gujaf-177	175	18	the	the	DET
gujaf-177	175	19	shareholders	shareholder	NOUN
gujaf-177	175	20	and	and	CCONJ
gujaf-177	175	21	managers	manager	NOUN
gujaf-177	175	22	or	or	CCONJ
gujaf-177	175	23	between	between	ADP
gujaf-177	175	24	the	the	DET
gujaf-177	175	25	debt	debt	NOUN
gujaf-177	175	26	holders	holder	NOUN
gujaf-177	175	27	and	and	CCONJ
gujaf-177	175	28	stockholders	stockholder	NOUN
gujaf-177	175	29	.	.	PUNCT
gujaf-177	176	1	the	the	DET
gujaf-177	176	2	agency	agency	NOUN
gujaf-177	176	3	theory	theory	NOUN
gujaf-177	176	4	also	also	ADV
gujaf-177	176	5	helps	help	VERB
gujaf-177	176	6	the	the	DET
gujaf-177	176	7	relationship	relationship	NOUN
gujaf-177	176	8	between	between	ADP
gujaf-177	176	9	principal	principal	NOUN
gujaf-177	176	10	and	and	CCONJ
gujaf-177	176	11	agent	agent	NOUN
gujaf-177	176	12	in	in	ADP
gujaf-177	176	13	terms	term	NOUN
gujaf-177	176	14	of	of	ADP
gujaf-177	176	15	decision	decision	NOUN
gujaf-177	176	16	-	-	PUNCT
gujaf-177	176	17	making	make	VERB
gujaf-177	176	18	process	process	NOUN
gujaf-177	176	19	,	,	PUNCT
gujaf-177	176	20	with	with	ADP
gujaf-177	176	21	respect	respect	NOUN
gujaf-177	176	22	to	to	ADP
gujaf-177	176	23	blends	blend	NOUN
gujaf-177	176	24	of	of	ADP
gujaf-177	176	25	capital	capital	NOUN
gujaf-177	176	26	structure	structure	NOUN
gujaf-177	176	27	of	of	ADP
gujaf-177	176	28	firm	firm	NOUN
gujaf-177	176	29	.	.	PUNCT
gujaf-177	177	1	3	3	X
gujaf-177	177	2	.	.	X
gujaf-177	177	3	methodology	methodology	NOUN
gujaf-177	177	4	correlational	correlational	ADJ
gujaf-177	177	5	research	research	NOUN
gujaf-177	177	6	design	design	NOUN
gujaf-177	177	7	was	be	AUX
gujaf-177	177	8	employed	employ	VERB
gujaf-177	177	9	because	because	SCONJ
gujaf-177	177	10	it	it	PRON
gujaf-177	177	11	describe	describe	VERB
gujaf-177	177	12	the	the	DET
gujaf-177	177	13	statistical	statistical	ADJ
gujaf-177	177	14	relationship	relationship	NOUN
gujaf-177	177	15	between	between	ADP
gujaf-177	177	16	two	two	NUM
gujaf-177	177	17	or	or	CCONJ
gujaf-177	177	18	more	more	ADJ
gujaf-177	177	19	variables	variable	NOUN
gujaf-177	177	20	(	(	PUNCT
gujaf-177	177	21	olowokure	olowokure	NOUN
gujaf-177	177	22	et	et	PROPN
gujaf-177	177	23	al	al	PROPN
gujaf-177	177	24	.	.	PROPN
gujaf-177	177	25	2016	2016	NUM
gujaf-177	177	26	)	)	PUNCT
gujaf-177	177	27	.	.	PUNCT
gujaf-177	178	1	the	the	DET
gujaf-177	178	2	population	population	NOUN
gujaf-177	178	3	of	of	ADP
gujaf-177	178	4	this	this	DET
gujaf-177	178	5	paper	paper	NOUN
gujaf-177	178	6	covers	cover	VERB
gujaf-177	178	7	the	the	DET
gujaf-177	178	8	entire	entire	ADJ
gujaf-177	178	9	dmbs	dmb	NOUN
gujaf-177	178	10	in	in	ADP
gujaf-177	178	11	nigeria	nigeria	PROPN
gujaf-177	178	12	whose	whose	DET
gujaf-177	178	13	financial	financial	ADJ
gujaf-177	178	14	data	datum	NOUN
gujaf-177	178	15	are	be	AUX
gujaf-177	178	16	available	available	ADJ
gujaf-177	178	17	on	on	ADP
gujaf-177	178	18	the	the	DET
gujaf-177	178	19	floor	floor	NOUN
gujaf-177	178	20	of	of	ADP
gujaf-177	178	21	nse	nse	NOUN
gujaf-177	178	22	for	for	ADP
gujaf-177	178	23	the	the	DET
gujaf-177	178	24	period	period	NOUN
gujaf-177	178	25	of	of	ADP
gujaf-177	178	26	2012	2012	NUM
gujaf-177	178	27	to	to	ADP
gujaf-177	178	28	2021	2021	NUM
gujaf-177	178	29	.	.	PUNCT
gujaf-177	179	1	as	as	ADP
gujaf-177	179	2	a	a	DET
gujaf-177	179	3	result	result	NOUN
gujaf-177	179	4	of	of	ADP
gujaf-177	179	5	the	the	DET
gujaf-177	179	6	foregoing	foregoing	NOUN
gujaf-177	179	7	,	,	PUNCT
gujaf-177	179	8	polaris	polaris	PROPN
gujaf-177	179	9	bank	bank	PROPN
gujaf-177	179	10	plc	plc	PROPN
gujaf-177	179	11	was	be	AUX
gujaf-177	179	12	filtered	filter	VERB
gujaf-177	179	13	out	out	ADP
gujaf-177	179	14	due	due	ADP
gujaf-177	179	15	to	to	ADP
gujaf-177	179	16	the	the	DET
gujaf-177	179	17	non	non	NOUN
gujaf-177	179	18	-	-	NOUN
gujaf-177	179	19	availability	availability	NOUN
gujaf-177	179	20	of	of	ADP
gujaf-177	179	21	data	datum	NOUN
gujaf-177	179	22	from	from	ADP
gujaf-177	179	23	2012	2012	NUM
gujaf-177	179	24	to	to	ADP
gujaf-177	179	25	2018	2018	NUM
gujaf-177	179	26	.	.	PUNCT
gujaf-177	180	1	therefore	therefore	ADV
gujaf-177	180	2	,	,	PUNCT
gujaf-177	180	3	13	13	NUM
gujaf-177	180	4	dmbs	dmb	NOUN
gujaf-177	180	5	mark	mark	VERB
gujaf-177	180	6	up	up	ADP
gujaf-177	180	7	the	the	DET
gujaf-177	180	8	sample	sample	NOUN
gujaf-177	180	9	size	size	NOUN
gujaf-177	180	10	of	of	ADP
gujaf-177	180	11	this	this	DET
gujaf-177	180	12	research	research	NOUN
gujaf-177	180	13	.	.	PUNCT
gujaf-177	181	1	table	table	NOUN
gujaf-177	181	2	3	3	NUM
gujaf-177	181	3	:	:	PUNCT
gujaf-177	181	4	variables	variables	PROPN
gujaf-177	181	5	measurement	measurement	NOUN
gujaf-177	181	6	and	and	CCONJ
gujaf-177	181	7	source	source	NOUN
gujaf-177	181	8	variables	variable	NOUN
gujaf-177	181	9	measurements	measurement	NOUN
gujaf-177	181	10	source	source	VERB
gujaf-177	181	11	dependent	dependent	ADJ
gujaf-177	181	12	variable	variable	ADJ
gujaf-177	181	13	firm	firm	ADJ
gujaf-177	181	14	financial	financial	ADJ
gujaf-177	181	15	performance	performance	NOUN
gujaf-177	181	16	measured	measure	VERB
gujaf-177	181	17	by	by	ADP
gujaf-177	181	18	an	an	DET
gujaf-177	181	19	index	index	NOUN
gujaf-177	181	20	yahaya	yahaya	NOUN
gujaf-177	181	21	(	(	PUNCT
gujaf-177	181	22	2022	2022	NUM
gujaf-177	181	23	)	)	PUNCT
gujaf-177	181	24	&	&	CCONJ
gujaf-177	181	25	(	(	PUNCT
gujaf-177	181	26	ffp	ffp	PROPN
gujaf-177	181	27	)	)	PUNCT
gujaf-177	181	28	derived	derive	VERB
gujaf-177	181	29	from	from	ADP
gujaf-177	181	30	return	return	NOUN
gujaf-177	181	31	on	on	ADP
gujaf-177	181	32	yahaya	yahaya	PROPN
gujaf-177	181	33	,	,	PUNCT
gujaf-177	181	34	farouk	farouk	PROPN
gujaf-177	181	35	,	,	PUNCT
gujaf-177	181	36	assets	asset	NOUN
gujaf-177	181	37	,	,	PUNCT
gujaf-177	181	38	earnings	earning	NOUN
gujaf-177	181	39	per	per	ADP
gujaf-177	181	40	share	share	NOUN
gujaf-177	181	41	lamidi	lamidi	NOUN
gujaf-177	181	42	,	,	PUNCT
gujaf-177	181	43	yusuf	yusuf	PROPN
gujaf-177	181	44	and	and	CCONJ
gujaf-177	181	45	and	and	CCONJ
gujaf-177	181	46	return	return	VERB
gujaf-177	181	47	on	on	ADP
gujaf-177	181	48	equity	equity	NOUN
gujaf-177	181	49	.	.	PUNCT
gujaf-177	182	1	dania	dania	PROPN
gujaf-177	182	2	(	(	PUNCT
gujaf-177	182	3	2015	2015	NUM
gujaf-177	182	4	)	)	PUNCT
gujaf-177	182	5	independent	independent	ADJ
gujaf-177	182	6	variables	variable	NOUN
gujaf-177	182	7	equity	equity	NOUN
gujaf-177	182	8	financing	financing	NOUN
gujaf-177	182	9	ratio	ratio	NOUN
gujaf-177	182	10	total	total	ADJ
gujaf-177	182	11	equity	equity	NOUN
gujaf-177	182	12	/	/	SYM
gujaf-177	182	13	total	total	ADJ
gujaf-177	182	14	assets	asset	NOUN
gujaf-177	182	15	.	.	PUNCT
gujaf-177	183	1	mohammed	mohammed	PROPN
gujaf-177	183	2	et	et	PROPN
gujaf-177	183	3	al	al	PROPN
gujaf-177	183	4	.	.	PROPN
gujaf-177	183	5	,	,	PUNCT
gujaf-177	183	6	(	(	PUNCT
gujaf-177	183	7	efr	efr	PROPN
gujaf-177	183	8	)	)	PUNCT
gujaf-177	183	9	(	(	PUNCT
gujaf-177	183	10	2022	2022	NUM
gujaf-177	183	11	)	)	PUNCT
gujaf-177	183	12	&	&	CCONJ
gujaf-177	183	13	sultan	sultan	PROPN
gujaf-177	183	14	and	and	CCONJ
gujaf-177	183	15	adam	adam	PROPN
gujaf-177	183	16	(	(	PUNCT
gujaf-177	183	17	2015	2015	NUM
gujaf-177	183	18	)	)	PUNCT
gujaf-177	183	19	debt	debt	NOUN
gujaf-177	183	20	to	to	ADP
gujaf-177	183	21	equity	equity	NOUN
gujaf-177	183	22	financing	financing	NOUN
gujaf-177	183	23	total	total	NOUN
gujaf-177	183	24	debts/	debts/	NUM
gujaf-177	183	25	total	total	ADJ
gujaf-177	183	26	equity	equity	NOUN
gujaf-177	183	27	.	.	PUNCT
gujaf-177	184	1	mohammed	mohammed	PROPN
gujaf-177	184	2	et	et	PROPN
gujaf-177	184	3	al	al	PROPN
gujaf-177	184	4	.	.	PROPN
gujaf-177	184	5	,	,	PUNCT
gujaf-177	184	6	ratio	ratio	NOUN
gujaf-177	184	7	(	(	PUNCT
gujaf-177	184	8	defr	defr	NOUN
gujaf-177	184	9	)	)	PUNCT
gujaf-177	184	10	(	(	PUNCT
gujaf-177	184	11	2022	2022	NUM
gujaf-177	184	12	)	)	PUNCT
gujaf-177	184	13	&	&	CCONJ
gujaf-177	184	14	eniola	eniola	PROPN
gujaf-177	184	15	,	,	PUNCT
gujaf-177	184	16	adewunmi	adewunmi	PROPN
gujaf-177	184	17	and	and	CCONJ
gujaf-177	184	18	adewunmi	adewunmi	PROPN
gujaf-177	184	19	(	(	PUNCT
gujaf-177	184	20	2017	2017	NUM
gujaf-177	184	21	)	)	PUNCT
gujaf-177	184	22	moderator	moderator	NOUN
gujaf-177	184	23	variable	variable	PROPN
gujaf-177	184	24	board	board	PROPN
gujaf-177	184	25	financial	financial	ADJ
gujaf-177	184	26	literacy	literacy	NOUN
gujaf-177	184	27	proportion	proportion	NOUN
gujaf-177	184	28	of	of	ADP
gujaf-177	184	29	bod	bod	ADJ
gujaf-177	184	30	tanko	tanko	PROPN
gujaf-177	184	31	et	et	PROPN
gujaf-177	184	32	al	al	PROPN
gujaf-177	184	33	.	.	PROPN
gujaf-177	184	34	,	,	PUNCT
gujaf-177	184	35	(	(	PUNCT
gujaf-177	184	36	2021	2021	NUM
gujaf-177	184	37	)	)	PUNCT
gujaf-177	184	38	&	&	CCONJ
gujaf-177	184	39	(	(	PUNCT
gujaf-177	184	40	fa	fa	NOUN
gujaf-177	184	41	)	)	PUNCT
gujaf-177	184	42	members	member	NOUN
gujaf-177	184	43	who	who	PRON
gujaf-177	184	44	has	have	VERB
gujaf-177	184	45	certificate	certificate	NOUN
gujaf-177	184	46	bala	bala	PROPN
gujaf-177	184	47	and	and	CCONJ
gujaf-177	184	48	kumai	kumai	PROPN
gujaf-177	184	49	(	(	PUNCT
gujaf-177	184	50	2015	2015	NUM
gujaf-177	184	51	)	)	PUNCT
gujaf-177	184	52	in	in	ADP
gujaf-177	184	53	accounting	accounting	NOUN
gujaf-177	184	54	,	,	PUNCT
gujaf-177	184	55	finance	finance	NOUN
gujaf-177	184	56	,	,	PUNCT
gujaf-177	184	57	anan	anan	PROPN
gujaf-177	184	58	,	,	PUNCT
gujaf-177	184	59	acca	acca	NOUN
gujaf-177	184	60	and	and	CCONJ
gujaf-177	184	61	ican	ican	ADJ
gujaf-177	184	62	gusau	gusau	ADJ
gujaf-177	184	63	journal	journal	NOUN
gujaf-177	184	64	of	of	ADP
gujaf-177	184	65	accounting	accounting	NOUN
gujaf-177	184	66	and	and	CCONJ
gujaf-177	184	67	finance	finance	NOUN
gujaf-177	184	68	,	,	PUNCT
gujaf-177	184	69	vol	vol	NOUN
gujaf-177	184	70	.	.	PROPN
gujaf-177	184	71	3	3	NUM
gujaf-177	184	72	,	,	PUNCT
gujaf-177	184	73	issue	issue	NOUN
gujaf-177	184	74	3	3	NUM
gujaf-177	184	75	,	,	PUNCT
gujaf-177	184	76	october	october	PROPN
gujaf-177	184	77	,	,	PUNCT
gujaf-177	184	78	2022	2022	NUM
gujaf-177	184	79	8	8	NUM
gujaf-177	184	80	control	control	NOUN
gujaf-177	184	81	variables	variable	NOUN
gujaf-177	184	82	firm	firm	ADJ
gujaf-177	184	83	age	age	NOUN
gujaf-177	184	84	measured	measure	VERB
gujaf-177	184	85	as	as	ADP
gujaf-177	184	86	the	the	DET
gujaf-177	184	87	number	number	NOUN
gujaf-177	184	88	of	of	ADP
gujaf-177	184	89	years	year	NOUN
gujaf-177	184	90	since	since	SCONJ
gujaf-177	184	91	listing	list	VERB
gujaf-177	184	92	.	.	PUNCT
gujaf-177	185	1	abdulwahab	abdulwahab	PROPN
gujaf-177	185	2	,	,	PUNCT
gujaf-177	185	3	bala	bala	PROPN
gujaf-177	185	4	,	,	PUNCT
gujaf-177	185	5	kwanbo	kwanbo	NOUN
gujaf-177	185	6	and	and	CCONJ
gujaf-177	185	7	gwamna	gwamna	PROPN
gujaf-177	185	8	(	(	PUNCT
gujaf-177	185	9	2022	2022	NUM
gujaf-177	185	10	)	)	PUNCT
gujaf-177	185	11	&	&	CCONJ
gujaf-177	185	12	qasim	qasim	PROPN
gujaf-177	185	13	(	(	PUNCT
gujaf-177	185	14	2014	2014	NUM
gujaf-177	185	15	)	)	PUNCT
gujaf-177	185	16	firm	firm	ADJ
gujaf-177	185	17	size	size	NOUN
gujaf-177	185	18	(	(	PUNCT
gujaf-177	185	19	fs	fs	NOUN
gujaf-177	185	20	)	)	PUNCT
gujaf-177	185	21	natural	natural	ADJ
gujaf-177	185	22	log	log	NOUN
gujaf-177	185	23	of	of	ADP
gujaf-177	185	24	total	total	ADJ
gujaf-177	185	25	assets	asset	NOUN
gujaf-177	185	26	.	.	PUNCT
gujaf-177	186	1	abdulwahab	abdulwahab	PROPN
gujaf-177	186	2	et	et	PROPN
gujaf-177	186	3	al	al	PROPN
gujaf-177	186	4	.	.	PROPN
gujaf-177	186	5	,	,	PUNCT
gujaf-177	186	6	(	(	PUNCT
gujaf-177	186	7	2022	2022	NUM
gujaf-177	186	8	)	)	PUNCT
gujaf-177	186	9	&	&	CCONJ
gujaf-177	186	10	rajha	rajha	NOUN
gujaf-177	186	11	and	and	CCONJ
gujaf-177	186	12	alslehat	alslehat	NOUN
gujaf-177	186	13	(	(	PUNCT
gujaf-177	186	14	2014	2014	NUM
gujaf-177	186	15	)	)	PUNCT
gujaf-177	186	16	leverage	leverage	NOUN
gujaf-177	186	17	(	(	PUNCT
gujaf-177	186	18	lev	lev	NOUN
gujaf-177	186	19	)	)	PUNCT
gujaf-177	186	20	measured	measure	VERB
gujaf-177	186	21	by	by	ADP
gujaf-177	186	22	the	the	DET
gujaf-177	186	23	proportion	proportion	NOUN
gujaf-177	186	24	of	of	ADP
gujaf-177	186	25	debt	debt	NOUN
gujaf-177	186	26	as	as	ADP
gujaf-177	186	27	a	a	DET
gujaf-177	186	28	fraction	fraction	NOUN
gujaf-177	186	29	of	of	ADP
gujaf-177	186	30	equity	equity	NOUN
gujaf-177	186	31	.	.	PUNCT
gujaf-177	187	1	yahaya	yahaya	PROPN
gujaf-177	187	2	(	(	PUNCT
gujaf-177	187	3	2022	2022	NUM
gujaf-177	187	4	)	)	PUNCT
gujaf-177	187	5	&	&	CCONJ
gujaf-177	187	6	abdulwahab	abdulwahab	PROPN
gujaf-177	187	7	et	et	PROPN
gujaf-177	187	8	al	al	PROPN
gujaf-177	187	9	.	.	PROPN
gujaf-177	188	1	(	(	PUNCT
gujaf-177	188	2	2022	2022	NUM
gujaf-177	188	3	)	)	PUNCT
gujaf-177	188	4	source	source	NOUN
gujaf-177	188	5	:	:	PUNCT
gujaf-177	188	6	generated	generate	VERB
gujaf-177	188	7	by	by	ADP
gujaf-177	188	8	the	the	DET
gujaf-177	188	9	authors	author	NOUN
gujaf-177	188	10	,	,	PUNCT
gujaf-177	188	11	2022	2022	NUM
gujaf-177	188	12	.	.	PUNCT
gujaf-177	189	1	the	the	DET
gujaf-177	189	2	study	study	NOUN
gujaf-177	189	3	employed	employ	VERB
gujaf-177	189	4	a	a	DET
gujaf-177	189	5	multiple	multiple	ADJ
gujaf-177	189	6	linear	linear	NOUN
gujaf-177	189	7	regression	regression	NOUN
gujaf-177	189	8	,	,	PUNCT
gujaf-177	189	9	direct	direct	ADJ
gujaf-177	189	10	and	and	CCONJ
gujaf-177	189	11	moderated	moderated	ADJ
gujaf-177	189	12	models	model	NOUN
gujaf-177	189	13	respectively	respectively	ADV
gujaf-177	189	14	.	.	PUNCT
gujaf-177	190	1	thus	thus	ADV
gujaf-177	190	2	,	,	PUNCT
gujaf-177	190	3	the	the	DET
gujaf-177	190	4	specific	specific	ADJ
gujaf-177	190	5	models	model	NOUN
gujaf-177	190	6	are	be	AUX
gujaf-177	190	7	as	as	SCONJ
gujaf-177	190	8	stated	state	VERB
gujaf-177	190	9	below	below	ADV
gujaf-177	190	10	:	:	PUNCT
gujaf-177	190	11	direct	direct	ADJ
gujaf-177	190	12	model	model	NOUN
gujaf-177	190	13	ffpit	ffpit	PROPN
gujaf-177	190	14	=	=	SYM
gujaf-177	190	15	β0+β1efrit+β2defrit+β3bflit+4fa+5fs+6lev+εit	β0+β1efrit+β2defrit+β3bflit+4fa+5fs+6lev+εit	PROPN
gujaf-177	190	16	moderated	moderated	ADJ
gujaf-177	190	17	model	model	NOUN
gujaf-177	190	18	ffpit	ffpit	PROPN
gujaf-177	190	19	=	=	PROPN
gujaf-177	190	20	β0+β1efrit+β2defrit+β3bflit+β4efr*bflit+β5defr*bflit+6fa+7f	β0+β1efrit+β2defrit+β3bflit+β4efr*bflit+β5defr*bflit+6fa+7f	PROPN
gujaf-177	190	21	s+8lev+εit	s+8lev+εit	VERB
gujaf-177	190	22	where	where	SCONJ
gujaf-177	190	23	:	:	PUNCT
gujaf-177	190	24	ffp	ffp	PROPN
gujaf-177	190	25	=	=	SYM
gujaf-177	190	26	firm	firm	ADJ
gujaf-177	190	27	financial	financial	ADJ
gujaf-177	190	28	performance	performance	NOUN
gujaf-177	190	29	efr	efr	NOUN
gujaf-177	190	30	=	=	PROPN
gujaf-177	190	31	equity	equity	NOUN
gujaf-177	190	32	financing	financing	NOUN
gujaf-177	190	33	ratio	ratio	NOUN
gujaf-177	190	34	defr	defr	NOUN
gujaf-177	190	35	=	=	PUNCT
gujaf-177	190	36	debt	debt	NOUN
gujaf-177	190	37	to	to	ADP
gujaf-177	190	38	equity	equity	NOUN
gujaf-177	190	39	financing	financing	NOUN
gujaf-177	190	40	ratio	ratio	NOUN
gujaf-177	190	41	bfl	bfl	PROPN
gujaf-177	190	42	=	=	SYM
gujaf-177	190	43	board	board	PROPN
gujaf-177	190	44	financial	financial	ADJ
gujaf-177	190	45	literacy	literacy	NOUN
gujaf-177	190	46	fage	fage	NOUN
gujaf-177	190	47	=	=	SYM
gujaf-177	190	48	firm	firm	ADJ
gujaf-177	190	49	age	age	NOUN
gujaf-177	191	1	fsiz	fsiz	NOUN
gujaf-177	191	2	=	=	PUNCT
gujaf-177	191	3	firm	firm	ADJ
gujaf-177	191	4	size	size	NOUN
gujaf-177	191	5	lev	lev	NOUN
gujaf-177	191	6	=	=	SYM
gujaf-177	191	7	leverage	leverage	NOUN
gujaf-177	191	8	β0	β0	NOUN
gujaf-177	191	9	=	=	PUNCT
gujaf-177	191	10	constant	constant	ADJ
gujaf-177	191	11	β1	β1	PROPN
gujaf-177	191	12	–	–	PUNCT
gujaf-177	191	13	β8	β8	NOUN
gujaf-177	191	14	=	=	PUNCT
gujaf-177	191	15	co	co	ADJ
gujaf-177	191	16	-	-	ADJ
gujaf-177	191	17	efficient	efficient	ADJ
gujaf-177	191	18	of	of	ADP
gujaf-177	191	19	efr	efr	PROPN
gujaf-177	191	20	,	,	PUNCT
gujaf-177	191	21	defr	defr	NOUN
gujaf-177	191	22	,	,	PUNCT
gujaf-177	191	23	bfl	bfl	PROPN
gujaf-177	191	24	,	,	PUNCT
gujaf-177	191	25	efr*bfl	efr*bfl	NOUN
gujaf-177	191	26	,	,	PUNCT
gujaf-177	191	27	defr*bfl	defr*bfl	NOUN
gujaf-177	191	28	,	,	PUNCT
gujaf-177	191	29	fa	fa	NOUN
gujaf-177	191	30	,	,	PUNCT
gujaf-177	191	31	fsiz	fsiz	NOUN
gujaf-177	191	32	and	and	CCONJ
gujaf-177	191	33	lev	lev	NOUN
gujaf-177	191	34	in	in	ADP
gujaf-177	191	35	both	both	DET
gujaf-177	191	36	models	model	NOUN
gujaf-177	191	37	respectively	respectively	ADV
gujaf-177	191	38	.	.	PUNCT
gujaf-177	192	1	ε	ε	PROPN
gujaf-177	192	2	=	=	PUNCT
gujaf-177	192	3	other	other	ADJ
gujaf-177	192	4	factors	factor	NOUN
gujaf-177	192	5	that	that	PRON
gujaf-177	192	6	were	be	AUX
gujaf-177	192	7	not	not	PART
gujaf-177	192	8	included	include	VERB
gujaf-177	192	9	by	by	ADP
gujaf-177	192	10	this	this	DET
gujaf-177	192	11	model	model	NOUN
gujaf-177	193	1	i	i	NOUN
gujaf-177	193	2	=	=	SYM
gujaf-177	193	3	participating	participate	VERB
gujaf-177	193	4	firms	firm	NOUN
gujaf-177	193	5	(	(	PUNCT
gujaf-177	193	6	i	i	NOUN
gujaf-177	193	7	=	=	SYM
gujaf-177	193	8	13	13	NUM
gujaf-177	193	9	banks	bank	NOUN
gujaf-177	193	10	)	)	PUNCT
gujaf-177	193	11	t	t	NOUN
gujaf-177	193	12	=	=	SYM
gujaf-177	193	13	time	time	NOUN
gujaf-177	193	14	variable	variable	NOUN
gujaf-177	193	15	(	(	PUNCT
gujaf-177	193	16	t	t	NOUN
gujaf-177	193	17	=	=	SYM
gujaf-177	193	18	10	10	NUM
gujaf-177	193	19	years	year	NOUN
gujaf-177	193	20	)	)	PUNCT
gujaf-177	193	21	gusau	gusau	ADJ
gujaf-177	193	22	journal	journal	NOUN
gujaf-177	193	23	of	of	ADP
gujaf-177	193	24	accounting	accounting	NOUN
gujaf-177	193	25	and	and	CCONJ
gujaf-177	193	26	finance	finance	NOUN
gujaf-177	193	27	,	,	PUNCT
gujaf-177	193	28	vol	vol	NOUN
gujaf-177	193	29	.	.	PROPN
gujaf-177	193	30	3	3	NUM
gujaf-177	193	31	,	,	PUNCT
gujaf-177	193	32	issue	issue	NOUN
gujaf-177	193	33	3	3	NUM
gujaf-177	193	34	,	,	PUNCT
gujaf-177	193	35	october	october	PROPN
gujaf-177	193	36	,	,	PUNCT
gujaf-177	193	37	2022	2022	NUM
gujaf-177	193	38	9	9	NUM
gujaf-177	193	39	4.0	4.0	NUM
gujaf-177	193	40	result	result	NOUN
gujaf-177	193	41	and	and	CCONJ
gujaf-177	193	42	discussion	discussion	NOUN
gujaf-177	193	43	table	table	NOUN
gujaf-177	193	44	4.1	4.1	NUM
gujaf-177	193	45	descriptive	descriptive	ADJ
gujaf-177	193	46	statistics	statistic	NOUN
gujaf-177	193	47	variables	variables	PROPN
gujaf-177	193	48	obs	obs	PROPN
gujaf-177	193	49	.	.	PUNCT
gujaf-177	194	1	min	min	PROPN
gujaf-177	194	2	max	max	PROPN
gujaf-177	194	3	.	.	PUNCT
gujaf-177	195	1	mean	mean	PROPN
gujaf-177	195	2	std	std	PROPN
gujaf-177	195	3	.	.	PROPN
gujaf-177	196	1	dev	dev	PROPN
gujaf-177	196	2	.	.	PROPN
gujaf-177	196	3	ffpi	ffpi	VERB
gujaf-177	196	4	130	130	NUM
gujaf-177	196	5	0.0751	0.0751	NUM
gujaf-177	196	6	0.7458	0.7458	NUM
gujaf-177	196	7	0.4135	0.4135	NUM
gujaf-177	196	8	0.2420	0.2420	NUM
gujaf-177	196	9	efr	efr	NOUN
gujaf-177	196	10	130	130	NUM
gujaf-177	196	11	0.0012	0.0012	NUM
gujaf-177	196	12	0.1837	0.1837	NUM
gujaf-177	196	13	0.1388	0.1388	NUM
gujaf-177	196	14	0.0652	0.0652	NUM
gujaf-177	196	15	defr	defr	NOUN
gujaf-177	196	16	130	130	NUM
gujaf-177	196	17	0.0236	0.0236	NUM
gujaf-177	196	18	3.0509	3.0509	NUM
gujaf-177	196	19	0.8500	0.8500	NUM
gujaf-177	196	20	1.0616	1.0616	NUM
gujaf-177	196	21	bfl	bfl	NOUN
gujaf-177	196	22	130	130	NUM
gujaf-177	196	23	0.0000	0.0000	NUM
gujaf-177	196	24	0.8789	0.8789	NUM
gujaf-177	196	25	0.3104	0.3104	NUM
gujaf-177	196	26	0.2302	0.2302	NUM
gujaf-177	196	27	fa	fa	NUM
gujaf-177	196	28	130	130	NUM
gujaf-177	196	29	5.0000	5.0000	NUM
gujaf-177	196	30	104.0000	104.0000	NUM
gujaf-177	196	31	27.7539	27.7539	NUM
gujaf-177	196	32	24.2845	24.2845	NUM
gujaf-177	196	33	fsiz	fsiz	NOUN
gujaf-177	196	34	130	130	NUM
gujaf-177	196	35	2.0215	2.0215	NUM
gujaf-177	196	36	3.6958	3.6958	NUM
gujaf-177	196	37	2.8413	2.8413	NUM
gujaf-177	196	38	0.4721	0.4721	NUM
gujaf-177	196	39	lev	lev	NOUN
gujaf-177	196	40	130	130	NUM
gujaf-177	196	41	0.0977	0.0977	NUM
gujaf-177	196	42	1.5630	1.5630	NUM
gujaf-177	196	43	0.5254	0.5254	NUM
gujaf-177	196	44	0.3834	0.3834	NUM
gujaf-177	196	45	source	source	NOUN
gujaf-177	196	46	:	:	PUNCT
gujaf-177	196	47	extracted	extract	VERB
gujaf-177	196	48	from	from	ADP
gujaf-177	196	49	stata	stata	PROPN
gujaf-177	196	50	13	13	NUM
gujaf-177	196	51	output	output	NOUN
gujaf-177	196	52	table	table	NOUN
gujaf-177	196	53	4.1	4.1	NUM
gujaf-177	196	54	shows	show	VERB
gujaf-177	196	55	that	that	SCONJ
gujaf-177	196	56	firm	firm	ADJ
gujaf-177	196	57	financial	financial	ADJ
gujaf-177	196	58	performance	performance	NOUN
gujaf-177	196	59	has	have	VERB
gujaf-177	196	60	an	an	DET
gujaf-177	196	61	average	average	NOUN
gujaf-177	196	62	of	of	ADP
gujaf-177	196	63	41.3	41.3	NUM
gujaf-177	196	64	%	%	NOUN
gujaf-177	196	65	which	which	PRON
gujaf-177	196	66	spread	spread	VERB
gujaf-177	196	67	at	at	ADP
gujaf-177	196	68	24.2	24.2	NUM
gujaf-177	196	69	%	%	NOUN
gujaf-177	196	70	having	have	VERB
gujaf-177	196	71	minimum	minimum	NOUN
gujaf-177	196	72	and	and	CCONJ
gujaf-177	196	73	maximum	maximum	ADJ
gujaf-177	196	74	average	average	NOUN
gujaf-177	196	75	at	at	ADP
gujaf-177	196	76	7.5	7.5	NUM
gujaf-177	196	77	%	%	NOUN
gujaf-177	196	78	and	and	CCONJ
gujaf-177	196	79	74.5	74.5	NUM
gujaf-177	196	80	%	%	NOUN
gujaf-177	196	81	respectively	respectively	ADV
gujaf-177	196	82	.	.	PUNCT
gujaf-177	197	1	also	also	ADV
gujaf-177	197	2	,	,	PUNCT
gujaf-177	197	3	efr	efr	PROPN
gujaf-177	197	4	revealed	reveal	VERB
gujaf-177	197	5	a	a	DET
gujaf-177	197	6	mean	mean	ADJ
gujaf-177	197	7	value	value	NOUN
gujaf-177	197	8	of	of	ADP
gujaf-177	197	9	0.1388	0.1388	NUM
gujaf-177	197	10	and	and	CCONJ
gujaf-177	197	11	spread	spread	VERB
gujaf-177	197	12	at	at	ADP
gujaf-177	197	13	0.0652	0.0652	NUM
gujaf-177	197	14	.	.	PUNCT
gujaf-177	198	1	0.0012	0.0012	NUM
gujaf-177	198	2	and	and	CCONJ
gujaf-177	198	3	0.1837	0.1837	NUM
gujaf-177	198	4	represents	represent	VERB
gujaf-177	198	5	the	the	DET
gujaf-177	198	6	minimum	minimum	ADJ
gujaf-177	198	7	and	and	CCONJ
gujaf-177	198	8	maximum	maximum	ADJ
gujaf-177	198	9	value	value	NOUN
gujaf-177	198	10	respectively	respectively	ADV
gujaf-177	198	11	.	.	PUNCT
gujaf-177	199	1	again	again	ADV
gujaf-177	199	2	,	,	PUNCT
gujaf-177	199	3	defr	defr	NOUN
gujaf-177	199	4	has	have	VERB
gujaf-177	199	5	an	an	DET
gujaf-177	199	6	average	average	ADJ
gujaf-177	199	7	value	value	NOUN
gujaf-177	199	8	of	of	ADP
gujaf-177	199	9	0.8500	0.8500	NUM
gujaf-177	199	10	with	with	ADP
gujaf-177	199	11	a	a	DET
gujaf-177	199	12	standard	standard	ADJ
gujaf-177	199	13	deviation	deviation	NOUN
gujaf-177	199	14	of	of	ADP
gujaf-177	199	15	1.0616	1.0616	NUM
gujaf-177	199	16	.	.	PUNCT
gujaf-177	200	1	the	the	DET
gujaf-177	200	2	minimum	minimum	ADJ
gujaf-177	200	3	and	and	CCONJ
gujaf-177	200	4	maximum	maximum	ADJ
gujaf-177	200	5	values	value	NOUN
gujaf-177	200	6	are	be	AUX
gujaf-177	200	7	0.0236	0.0236	NUM
gujaf-177	200	8	and	and	CCONJ
gujaf-177	200	9	3.0509	3.0509	NUM
gujaf-177	200	10	respectively	respectively	ADV
gujaf-177	200	11	.	.	PUNCT
gujaf-177	201	1	more	more	ADV
gujaf-177	201	2	so	so	ADV
gujaf-177	201	3	,	,	PUNCT
gujaf-177	201	4	the	the	DET
gujaf-177	201	5	moderator	moderator	NOUN
gujaf-177	201	6	variable	variable	NOUN
gujaf-177	201	7	has	have	VERB
gujaf-177	201	8	a	a	DET
gujaf-177	201	9	mean	mean	ADJ
gujaf-177	201	10	value	value	NOUN
gujaf-177	201	11	that	that	PRON
gujaf-177	201	12	stood	stand	VERB
gujaf-177	201	13	at	at	ADP
gujaf-177	201	14	3.10	3.10	NUM
gujaf-177	201	15	%	%	NOUN
gujaf-177	201	16	which	which	PRON
gujaf-177	201	17	implies	imply	VERB
gujaf-177	201	18	that	that	SCONJ
gujaf-177	201	19	dmbs	dmb	NOUN
gujaf-177	201	20	has	have	VERB
gujaf-177	201	21	an	an	DET
gujaf-177	201	22	ineffective	ineffective	ADJ
gujaf-177	201	23	utilization	utilization	NOUN
gujaf-177	201	24	of	of	ADP
gujaf-177	201	25	financial	financial	ADJ
gujaf-177	201	26	literate	literate	NOUN
gujaf-177	201	27	in	in	ADP
gujaf-177	201	28	the	the	DET
gujaf-177	201	29	board	board	NOUN
gujaf-177	201	30	members	member	NOUN
gujaf-177	201	31	.	.	PUNCT
gujaf-177	202	1	the	the	DET
gujaf-177	202	2	deviation	deviation	NOUN
gujaf-177	202	3	of	of	ADP
gujaf-177	202	4	the	the	DET
gujaf-177	202	5	data	datum	NOUN
gujaf-177	202	6	from	from	ADP
gujaf-177	202	7	the	the	DET
gujaf-177	202	8	mean	mean	NOUN
gujaf-177	202	9	stood	stand	VERB
gujaf-177	202	10	at	at	ADP
gujaf-177	202	11	0.2302	0.2302	NUM
gujaf-177	202	12	.	.	PUNCT
gujaf-177	203	1	the	the	DET
gujaf-177	203	2	minimum	minimum	ADJ
gujaf-177	203	3	and	and	CCONJ
gujaf-177	203	4	maximum	maximum	ADJ
gujaf-177	203	5	values	value	NOUN
gujaf-177	203	6	are	be	AUX
gujaf-177	203	7	0.0000	0.0000	NUM
gujaf-177	203	8	and	and	CCONJ
gujaf-177	203	9	0.8789	0.8789	NUM
gujaf-177	203	10	respectively	respectively	ADV
gujaf-177	203	11	.	.	PUNCT
gujaf-177	204	1	table	table	NOUN
gujaf-177	204	2	4.2	4.2	NUM
gujaf-177	204	3	correlation	correlation	NOUN
gujaf-177	204	4	matrix	matrix	NOUN
gujaf-177	204	5	variables	variable	NOUN
gujaf-177	204	6	ffpi	ffpi	ADJ
gujaf-177	204	7	efr	efr	PROPN
gujaf-177	204	8	defr	defr	PROPN
gujaf-177	204	9	bfl	bfl	PROPN
gujaf-177	204	10	fa	fa	PROPN
gujaf-177	204	11	fsiz	fsiz	PROPN
gujaf-177	204	12	lev	lev	PROPN
gujaf-177	204	13	ffpi	ffpi	VERB
gujaf-177	204	14	1.0000	1.0000	NUM
gujaf-177	204	15	efr	efr	PROPN
gujaf-177	204	16	-0.4059	-0.4059	PROPN
gujaf-177	204	17	1.0000	1.0000	NUM
gujaf-177	204	18	defr	defr	NOUN
gujaf-177	204	19	0.0596	0.0596	NUM
gujaf-177	204	20	-0.0240	-0.0240	NOUN
gujaf-177	204	21	1.0000	1.0000	NUM
gujaf-177	204	22	bfl	bfl	PROPN
gujaf-177	204	23	0.0571	0.0571	NUM
gujaf-177	204	24	0.2469	0.2469	NUM
gujaf-177	204	25	0.1349	0.1349	NUM
gujaf-177	204	26	1.0000	1.0000	NUM
gujaf-177	204	27	fa	fa	NOUN
gujaf-177	204	28	-0.0689	-0.0689	NOUN
gujaf-177	204	29	0.1704	0.1704	NUM
gujaf-177	204	30	-0.2588	-0.2588	NOUN
gujaf-177	204	31	0.2565	0.2565	NUM
gujaf-177	204	32	1.0000	1.0000	NUM
gujaf-177	204	33	fsiz	fsiz	NOUN
gujaf-177	204	34	-0.1263	-0.1263	NOUN
gujaf-177	205	1	0.0750	0.0750	NUM
gujaf-177	205	2	-0.0047	-0.0047	NOUN
gujaf-177	205	3	0.0200	0.0200	NUM
gujaf-177	205	4	-0.1294	-0.1294	NOUN
gujaf-177	205	5	1.0000	1.0000	NUM
gujaf-177	205	6	lev	lev	NOUN
gujaf-177	205	7	0.0350	0.0350	NUM
gujaf-177	205	8	-0.0116	-0.0116	NOUN
gujaf-177	205	9	0.0047	0.0047	NUM
gujaf-177	205	10	-0.0495	-0.0495	ADJ
gujaf-177	205	11	-0.1612	-0.1612	NOUN
gujaf-177	205	12	0.1111	0.1111	NUM
gujaf-177	205	13	1.0000	1.0000	NUM
gujaf-177	205	14	source	source	NOUN
gujaf-177	205	15	:	:	PUNCT
gujaf-177	205	16	extracted	extract	VERB
gujaf-177	205	17	from	from	ADP
gujaf-177	205	18	stata	stata	PROPN
gujaf-177	205	19	13	13	NUM
gujaf-177	205	20	output	output	NOUN
gujaf-177	205	21	table	table	NOUN
gujaf-177	205	22	4.2	4.2	NUM
gujaf-177	205	23	showed	show	VERB
gujaf-177	205	24	a	a	DET
gujaf-177	205	25	positive	positive	ADJ
gujaf-177	205	26	significant	significant	ADJ
gujaf-177	205	27	association	association	NOUN
gujaf-177	205	28	between	between	ADP
gujaf-177	205	29	defr	defr	PROPN
gujaf-177	205	30	,	,	PUNCT
gujaf-177	205	31	bfl	bfl	PROPN
gujaf-177	205	32	&	&	CCONJ
gujaf-177	205	33	lev	lev	PROPN
gujaf-177	205	34	with	with	ADP
gujaf-177	205	35	ffpi	ffpi	ADJ
gujaf-177	205	36	of	of	ADP
gujaf-177	205	37	the	the	DET
gujaf-177	205	38	sampled	sample	VERB
gujaf-177	205	39	dmbs	dmb	NOUN
gujaf-177	205	40	in	in	ADP
gujaf-177	205	41	nigeria	nigeria	PROPN
gujaf-177	205	42	.	.	PUNCT
gujaf-177	206	1	also	also	ADV
gujaf-177	206	2	,	,	PUNCT
gujaf-177	206	3	there	there	PRON
gujaf-177	206	4	is	be	VERB
gujaf-177	206	5	a	a	DET
gujaf-177	206	6	negative	negative	ADJ
gujaf-177	206	7	significant	significant	ADJ
gujaf-177	206	8	correlation	correlation	NOUN
gujaf-177	206	9	involving	involve	VERB
gujaf-177	206	10	efr	efr	PROPN
gujaf-177	206	11	,	,	PUNCT
gujaf-177	206	12	firm	firm	ADJ
gujaf-177	206	13	age	age	NOUN
gujaf-177	206	14	(	(	PUNCT
gujaf-177	206	15	control	control	NOUN
gujaf-177	206	16	variable	variable	NOUN
gujaf-177	206	17	)	)	PUNCT
gujaf-177	206	18	and	and	CCONJ
gujaf-177	206	19	firm	firm	ADJ
gujaf-177	206	20	size	size	NOUN
gujaf-177	206	21	(	(	PUNCT
gujaf-177	206	22	control	control	NOUN
gujaf-177	206	23	variable	variable	NOUN
gujaf-177	206	24	)	)	PUNCT
gujaf-177	206	25	with	with	ADP
gujaf-177	206	26	ffpi	ffpi	ADJ
gujaf-177	206	27	of	of	ADP
gujaf-177	206	28	the	the	DET
gujaf-177	206	29	sampled	sample	VERB
gujaf-177	206	30	dmbs	dmb	NOUN
gujaf-177	206	31	in	in	ADP
gujaf-177	206	32	nigeria	nigeria	PROPN
gujaf-177	206	33	.	.	PUNCT
gujaf-177	207	1	also	also	ADV
gujaf-177	207	2	,	,	PUNCT
gujaf-177	207	3	the	the	DET
gujaf-177	207	4	correlations	correlation	NOUN
gujaf-177	207	5	linking	link	VERB
gujaf-177	207	6	the	the	DET
gujaf-177	207	7	independent	independent	ADJ
gujaf-177	207	8	variables	variable	NOUN
gujaf-177	207	9	are	be	AUX
gujaf-177	207	10	insignificant	insignificant	ADJ
gujaf-177	207	11	,	,	PUNCT
gujaf-177	207	12	which	which	PRON
gujaf-177	207	13	indicate	indicate	VERB
gujaf-177	207	14	absence	absence	NOUN
gujaf-177	207	15	of	of	ADP
gujaf-177	207	16	multicollinearity	multicollinearity	NOUN
gujaf-177	207	17	in	in	ADP
gujaf-177	207	18	the	the	DET
gujaf-177	207	19	study	study	NOUN
gujaf-177	207	20	’s	’s	PART
gujaf-177	207	21	model	model	NOUN
gujaf-177	207	22	.	.	PUNCT
gujaf-177	208	1	gusau	gusau	PROPN
gujaf-177	208	2	journal	journal	PROPN
gujaf-177	208	3	of	of	ADP
gujaf-177	208	4	accounting	accounting	NOUN
gujaf-177	208	5	and	and	CCONJ
gujaf-177	208	6	finance	finance	NOUN
gujaf-177	208	7	,	,	PUNCT
gujaf-177	208	8	vol	vol	NOUN
gujaf-177	208	9	.	.	PROPN
gujaf-177	208	10	3	3	NUM
gujaf-177	208	11	,	,	PUNCT
gujaf-177	208	12	issue	issue	NOUN
gujaf-177	208	13	3	3	NUM
gujaf-177	208	14	,	,	PUNCT
gujaf-177	208	15	october	october	PROPN
gujaf-177	208	16	,	,	PUNCT
gujaf-177	208	17	2022	2022	NUM
gujaf-177	208	18	10	10	NUM
gujaf-177	208	19	table	table	NOUN
gujaf-177	208	20	4.3	4.3	NUM
gujaf-177	208	21	diagnostic	diagnostic	ADJ
gujaf-177	208	22	test	test	NOUN
gujaf-177	208	23	variables	variable	NOUN
gujaf-177	208	24	vif	vif	PROPN
gujaf-177	208	25	tolerance	tolerance	NOUN
gujaf-177	208	26	value	value	NOUN
gujaf-177	208	27	fa	fa	INTJ
gujaf-177	208	28	1.25	1.25	NUM
gujaf-177	208	29	0.8002	0.8002	NUM
gujaf-177	208	30	bfl	bfl	NOUN
gujaf-177	208	31	1.18	1.18	NUM
gujaf-177	208	32	0.8482	0.8482	NUM
gujaf-177	208	33	defr	defr	NOUN
gujaf-177	208	34	1.13	1.13	NUM
gujaf-177	208	35	0.8858	0.8858	NUM
gujaf-177	208	36	efr	efr	NOUN
gujaf-177	208	37	1.09	1.09	NUM
gujaf-177	208	38	0.9188	0.9188	NUM
gujaf-177	208	39	fsiz	fsiz	NOUN
gujaf-177	208	40	1.04	1.04	NUM
gujaf-177	208	41	0.9620	0.9620	NUM
gujaf-177	208	42	lev	lev	NOUN
gujaf-177	209	1	1.04	1.04	NUM
gujaf-177	209	2	0.9644	0.9644	NUM
gujaf-177	209	3	mean	mean	NOUN
gujaf-177	209	4	vif	vif	PROPN
gujaf-177	209	5	1.12	1.12	NUM
gujaf-177	209	6	hettest	hettest	PROPN
gujaf-177	209	7	chi2	chi2	PROPN
gujaf-177	209	8	1.29	1.29	NUM
gujaf-177	209	9	hettest	hettest	NOUN
gujaf-177	209	10	sig	sig	NOUN
gujaf-177	209	11	0.2568	0.2568	NUM
gujaf-177	209	12	hausman	hausman	PROPN
gujaf-177	209	13	prob	prob	NOUN
gujaf-177	209	14	.	.	PUNCT
gujaf-177	210	1	0.0459	0.0459	NUM
gujaf-177	210	2	source	source	NOUN
gujaf-177	210	3	:	:	PUNCT
gujaf-177	210	4	extracted	extract	VERB
gujaf-177	210	5	from	from	ADP
gujaf-177	210	6	stata	stata	PROPN
gujaf-177	210	7	13	13	NUM
gujaf-177	210	8	output	output	NOUN
gujaf-177	210	9	table	table	NOUN
gujaf-177	210	10	4.3	4.3	NUM
gujaf-177	210	11	found	find	VERB
gujaf-177	210	12	that	that	SCONJ
gujaf-177	210	13	the	the	DET
gujaf-177	210	14	data	datum	NOUN
gujaf-177	210	15	of	of	ADP
gujaf-177	210	16	the	the	DET
gujaf-177	210	17	study	study	NOUN
gujaf-177	210	18	are	be	AUX
gujaf-177	210	19	homoskedastic	homoskedastic	ADJ
gujaf-177	210	20	in	in	ADP
gujaf-177	210	21	nature	nature	NOUN
gujaf-177	210	22	evidenced	evidence	VERB
gujaf-177	210	23	from	from	ADP
gujaf-177	210	24	chi2	chi2	NOUN
gujaf-177	210	25	of	of	ADP
gujaf-177	210	26	1.29	1.29	NUM
gujaf-177	210	27	along	along	ADP
gujaf-177	210	28	with	with	ADP
gujaf-177	210	29	prob	prob	PROPN
gujaf-177	210	30	.	.	PUNCT
gujaf-177	210	31	0.2568	0.2568	NUM
gujaf-177	210	32	.	.	PUNCT
gujaf-177	211	1	thus	thus	ADV
gujaf-177	211	2	,	,	PUNCT
gujaf-177	211	3	this	this	DET
gujaf-177	211	4	study	study	NOUN
gujaf-177	211	5	suggest	suggest	VERB
gujaf-177	211	6	that	that	SCONJ
gujaf-177	211	7	the	the	DET
gujaf-177	211	8	original	original	ADJ
gujaf-177	211	9	ols	ol	NOUN
gujaf-177	211	10	regression	regression	NOUN
gujaf-177	211	11	is	be	AUX
gujaf-177	211	12	not	not	PART
gujaf-177	211	13	suitable	suitable	ADJ
gujaf-177	211	14	thereby	thereby	ADV
gujaf-177	211	15	leading	lead	VERB
gujaf-177	211	16	this	this	DET
gujaf-177	211	17	study	study	NOUN
gujaf-177	211	18	to	to	PART
gujaf-177	211	19	conduct	conduct	VERB
gujaf-177	211	20	fixed	fix	VERB
gujaf-177	211	21	effects	effect	NOUN
gujaf-177	211	22	regression	regression	NOUN
gujaf-177	211	23	and	and	CCONJ
gujaf-177	211	24	random	random	ADJ
gujaf-177	211	25	effects	effect	NOUN
gujaf-177	211	26	regression	regression	VERB
gujaf-177	211	27	to	to	PART
gujaf-177	211	28	determine	determine	VERB
gujaf-177	211	29	which	which	PRON
gujaf-177	211	30	of	of	ADP
gujaf-177	211	31	the	the	DET
gujaf-177	211	32	two	two	NUM
gujaf-177	211	33	(	(	PUNCT
gujaf-177	211	34	2	2	NUM
gujaf-177	211	35	)	)	PUNCT
gujaf-177	211	36	models	model	NOUN
gujaf-177	211	37	stands	stand	VERB
gujaf-177	211	38	to	to	PART
gujaf-177	211	39	be	be	AUX
gujaf-177	211	40	suitable	suitable	ADJ
gujaf-177	211	41	for	for	ADP
gujaf-177	211	42	this	this	DET
gujaf-177	211	43	study	study	NOUN
gujaf-177	211	44	.	.	PUNCT
gujaf-177	212	1	the	the	DET
gujaf-177	212	2	hausman	hausman	PROPN
gujaf-177	212	3	test	test	NOUN
gujaf-177	212	4	revealed	reveal	VERB
gujaf-177	212	5	a	a	DET
gujaf-177	212	6	prob	prob	NOUN
gujaf-177	212	7	.	.	PUNCT
gujaf-177	213	1	chi2	chi2	PROPN
gujaf-177	213	2	of	of	ADP
gujaf-177	213	3	0.0459	0.0459	NUM
gujaf-177	213	4	.	.	PUNCT
gujaf-177	214	1	hence	hence	ADV
gujaf-177	214	2	,	,	PUNCT
gujaf-177	214	3	fixed	fix	VERB
gujaf-177	214	4	effects	effect	NOUN
gujaf-177	214	5	regression	regression	NOUN
gujaf-177	214	6	stand	stand	VERB
gujaf-177	214	7	as	as	ADP
gujaf-177	214	8	the	the	DET
gujaf-177	214	9	appropriate	appropriate	ADJ
gujaf-177	214	10	model	model	NOUN
gujaf-177	214	11	of	of	ADP
gujaf-177	214	12	this	this	DET
gujaf-177	214	13	study	study	NOUN
gujaf-177	214	14	.	.	PUNCT
gujaf-177	215	1	also	also	ADV
gujaf-177	215	2	,	,	PUNCT
gujaf-177	215	3	the	the	DET
gujaf-177	215	4	variable	variable	NOUN
gujaf-177	215	5	are	be	AUX
gujaf-177	215	6	free	free	ADJ
gujaf-177	215	7	from	from	ADP
gujaf-177	215	8	multicolinearity	multicolinearity	NOUN
gujaf-177	215	9	,	,	PUNCT
gujaf-177	215	10	this	this	PRON
gujaf-177	215	11	is	be	AUX
gujaf-177	215	12	because	because	SCONJ
gujaf-177	215	13	none	none	NOUN
gujaf-177	215	14	of	of	ADP
gujaf-177	215	15	the	the	DET
gujaf-177	215	16	vif	vif	NOUN
gujaf-177	215	17	of	of	ADP
gujaf-177	215	18	the	the	DET
gujaf-177	215	19	variables	variable	NOUN
gujaf-177	215	20	is	be	AUX
gujaf-177	215	21	up	up	ADP
gujaf-177	215	22	to	to	ADP
gujaf-177	215	23	6	6	NUM
gujaf-177	215	24	(	(	PUNCT
gujaf-177	215	25	gujarati	gujarati	PROPN
gujaf-177	215	26	,	,	PUNCT
gujaf-177	215	27	1995	1995	NUM
gujaf-177	215	28	)	)	PUNCT
gujaf-177	215	29	.	.	PUNCT
gujaf-177	216	1	table	table	NOUN
gujaf-177	216	2	4.4	4.4	NUM
gujaf-177	216	3	summary	summary	NOUN
gujaf-177	216	4	of	of	ADP
gujaf-177	216	5	regression	regression	NOUN
gujaf-177	216	6	results	result	NOUN
gujaf-177	216	7	(	(	PUNCT
gujaf-177	216	8	fixed	fix	VERB
gujaf-177	216	9	effects	effect	NOUN
gujaf-177	216	10	)	)	PUNCT
gujaf-177	216	11	direct	direct	ADJ
gujaf-177	216	12	moderated	moderated	ADJ
gujaf-177	216	13	variables	variable	NOUN
gujaf-177	216	14	coefficients	coefficient	NOUN
gujaf-177	216	15	z	z	NOUN
gujaf-177	216	16	value	value	NOUN
gujaf-177	216	17	p	p	NOUN
gujaf-177	216	18	value	value	NOUN
gujaf-177	216	19	variables	variable	NOUN
gujaf-177	216	20	coefficients	coefficient	VERB
gujaf-177	216	21	p	p	PROPN
gujaf-177	216	22	value	value	NOUN
gujaf-177	216	23	efr	efr	PROPN
gujaf-177	216	24	-0.6797	-0.6797	PROPN
gujaf-177	216	25	-1.12	-1.12	NUM
gujaf-177	216	26	0.264	0.264	NUM
gujaf-177	216	27	efr*bfl	efr*bfl	VERB
gujaf-177	216	28	1.3657	1.3657	NUM
gujaf-177	216	29	0.457	0.457	NUM
gujaf-177	216	30	defr	defr	NOUN
gujaf-177	216	31	-0.0002	-0.0002	NOUN
gujaf-177	216	32	-0.01	-0.01	NUM
gujaf-177	216	33	0.994	0.994	NUM
gujaf-177	216	34	bfl	bfl	NOUN
gujaf-177	216	35	0.2330	0.2330	NUM
gujaf-177	216	36	2.44	2.44	NUM
gujaf-177	216	37	0.016	0.016	NUM
gujaf-177	216	38	fa	fa	NOUN
gujaf-177	216	39	0.0074	0.0074	NUM
gujaf-177	216	40	1.09	1.09	NUM
gujaf-177	216	41	0.278	0.278	NUM
gujaf-177	216	42	fsiz	fsiz	NOUN
gujaf-177	216	43	-0.0294	-0.0294	VERB
gujaf-177	216	44	-0.66	-0.66	NUM
gujaf-177	216	45	0.509	0.509	NUM
gujaf-177	216	46	defr*bfl	defr*bfl	NOUN
gujaf-177	216	47	0.1446	0.1446	NUM
gujaf-177	216	48	0.093	0.093	NUM
gujaf-177	216	49	lev	lev	NOUN
gujaf-177	216	50	0.0345	0.0345	NUM
gujaf-177	216	51	0.61	0.61	NUM
gujaf-177	216	52	0.544	0.544	NUM
gujaf-177	216	53	r2	r2	NOUN
gujaf-177	216	54	0.2051	0.2051	NUM
gujaf-177	216	55	r2	r2	NOUN
gujaf-177	216	56	0.2299	0.2299	NUM
gujaf-177	216	57	wald	wald	PROPN
gujaf-177	216	58	chi2	chi2	PROPN
gujaf-177	216	59	0.1663	0.1663	NUM
gujaf-177	216	60	wald	wald	X
gujaf-177	216	61	chi2	chi2	PROPN
gujaf-177	216	62	0.1789	0.1789	NUM
gujaf-177	216	63	prob	prob	NOUN
gujaf-177	216	64	.	.	PUNCT
gujaf-177	217	1	chi2	chi2	PROPN
gujaf-177	217	2	0.0001	0.0001	NUM
gujaf-177	217	3	prob	prob	NOUN
gujaf-177	217	4	.	.	PUNCT
gujaf-177	218	1	chi2	chi2	PROPN
gujaf-177	218	2	0.0001	0.0001	NUM
gujaf-177	218	3	source	source	NOUN
gujaf-177	218	4	:	:	PUNCT
gujaf-177	218	5	extracted	extract	VERB
gujaf-177	218	6	from	from	ADP
gujaf-177	218	7	stata	stata	NOUN
gujaf-177	218	8	13	13	NUM
gujaf-177	218	9	output	output	NOUN
gujaf-177	218	10	gusau	gusau	ADJ
gujaf-177	218	11	journal	journal	NOUN
gujaf-177	218	12	of	of	ADP
gujaf-177	218	13	accounting	accounting	NOUN
gujaf-177	218	14	and	and	CCONJ
gujaf-177	218	15	finance	finance	NOUN
gujaf-177	218	16	,	,	PUNCT
gujaf-177	218	17	vol	vol	NOUN
gujaf-177	218	18	.	.	PROPN
gujaf-177	219	1	3	3	NUM
gujaf-177	219	2	,	,	PUNCT
gujaf-177	219	3	issue	issue	NOUN
gujaf-177	219	4	3	3	NUM
gujaf-177	219	5	,	,	PUNCT
gujaf-177	219	6	october	october	PROPN
gujaf-177	219	7	,	,	PUNCT
gujaf-177	219	8	2022	2022	NUM
gujaf-177	219	9	11	11	NUM
gujaf-177	219	10	table	table	NOUN
gujaf-177	219	11	4.4	4.4	NUM
gujaf-177	219	12	shows	show	VERB
gujaf-177	219	13	that	that	SCONJ
gujaf-177	219	14	efr	efr	PROPN
gujaf-177	219	15	has	have	VERB
gujaf-177	219	16	a	a	DET
gujaf-177	219	17	negative	negative	ADJ
gujaf-177	219	18	insignificant	insignificant	ADJ
gujaf-177	219	19	correlation	correlation	NOUN
gujaf-177	219	20	with	with	ADP
gujaf-177	219	21	ffp	ffp	PROPN
gujaf-177	219	22	of	of	ADP
gujaf-177	219	23	the	the	DET
gujaf-177	219	24	dmbs	dmb	NOUN
gujaf-177	219	25	in	in	ADP
gujaf-177	219	26	nigeria	nigeria	PROPN
gujaf-177	219	27	evidenced	evidence	VERB
gujaf-177	219	28	from	from	ADP
gujaf-177	219	29	p	p	NOUN
gujaf-177	219	30	-	-	PUNCT
gujaf-177	219	31	value	value	NOUN
gujaf-177	219	32	of	of	ADP
gujaf-177	219	33	0.264	0.264	NUM
gujaf-177	219	34	and	and	CCONJ
gujaf-177	219	35	coefficient	coefficient	NOUN
gujaf-177	219	36	of	of	ADP
gujaf-177	219	37	-0.6797	-0.6797	PROPN
gujaf-177	219	38	.	.	PUNCT
gujaf-177	220	1	this	this	PRON
gujaf-177	220	2	implies	imply	VERB
gujaf-177	220	3	that	that	SCONJ
gujaf-177	220	4	in	in	ADP
gujaf-177	220	5	every	every	DET
gujaf-177	220	6	n1	n1	ADJ
gujaf-177	220	7	increase	increase	NOUN
gujaf-177	220	8	in	in	ADP
gujaf-177	220	9	efr	efr	PROPN
gujaf-177	220	10	it	it	PRON
gujaf-177	220	11	will	will	AUX
gujaf-177	220	12	translate	translate	VERB
gujaf-177	220	13	to	to	ADP
gujaf-177	220	14	a	a	DET
gujaf-177	220	15	decrease	decrease	NOUN
gujaf-177	220	16	by	by	ADP
gujaf-177	220	17	67	67	NUM
gujaf-177	220	18	%	%	NOUN
gujaf-177	220	19	in	in	ADP
gujaf-177	220	20	the	the	DET
gujaf-177	220	21	ffp	ffp	NOUN
gujaf-177	220	22	of	of	ADP
gujaf-177	220	23	the	the	DET
gujaf-177	220	24	dmbs	dmb	NOUN
gujaf-177	220	25	in	in	ADP
gujaf-177	220	26	nigeria	nigeria	PROPN
gujaf-177	220	27	.	.	PUNCT
gujaf-177	221	1	also	also	ADV
gujaf-177	221	2	,	,	PUNCT
gujaf-177	221	3	this	this	DET
gujaf-177	221	4	outcome	outcome	NOUN
gujaf-177	221	5	reveals	reveal	VERB
gujaf-177	221	6	that	that	SCONJ
gujaf-177	221	7	equity	equity	NOUN
gujaf-177	221	8	financing	financing	NOUN
gujaf-177	221	9	ratio	ratio	NOUN
gujaf-177	221	10	is	be	AUX
gujaf-177	221	11	likely	likely	ADJ
gujaf-177	221	12	not	not	PART
gujaf-177	221	13	to	to	PART
gujaf-177	221	14	significantly	significantly	ADV
gujaf-177	221	15	influence	influence	VERB
gujaf-177	221	16	the	the	DET
gujaf-177	221	17	firm	firm	ADJ
gujaf-177	221	18	financial	financial	ADJ
gujaf-177	221	19	performance	performance	NOUN
gujaf-177	221	20	of	of	ADP
gujaf-177	221	21	dmbs	dmb	NOUN
gujaf-177	221	22	in	in	ADP
gujaf-177	221	23	nigeria	nigeria	PROPN
gujaf-177	221	24	for	for	ADP
gujaf-177	221	25	the	the	DET
gujaf-177	221	26	period	period	NOUN
gujaf-177	221	27	under	under	ADP
gujaf-177	221	28	review	review	NOUN
gujaf-177	221	29	.	.	PUNCT
gujaf-177	222	1	hence	hence	ADV
gujaf-177	222	2	,	,	PUNCT
gujaf-177	222	3	the	the	DET
gujaf-177	222	4	result	result	NOUN
gujaf-177	222	5	of	of	ADP
gujaf-177	222	6	this	this	DET
gujaf-177	222	7	model	model	NOUN
gujaf-177	222	8	supported	support	VERB
gujaf-177	222	9	the	the	DET
gujaf-177	222	10	formulated	formulated	ADJ
gujaf-177	222	11	null	null	ADJ
gujaf-177	222	12	hypothesis	hypothesis	NOUN
gujaf-177	222	13	.	.	PUNCT
gujaf-177	223	1	also	also	ADV
gujaf-177	223	2	,	,	PUNCT
gujaf-177	223	3	the	the	DET
gujaf-177	223	4	interaction	interaction	NOUN
gujaf-177	223	5	of	of	ADP
gujaf-177	223	6	bfl	bfl	PROPN
gujaf-177	223	7	with	with	ADP
gujaf-177	223	8	efr	efr	PROPN
gujaf-177	223	9	and	and	CCONJ
gujaf-177	223	10	ffp	ffp	PROPN
gujaf-177	223	11	revealed	reveal	VERB
gujaf-177	223	12	a	a	DET
gujaf-177	223	13	positive	positive	ADJ
gujaf-177	223	14	insignificant	insignificant	ADJ
gujaf-177	223	15	association	association	NOUN
gujaf-177	223	16	.	.	PUNCT
gujaf-177	224	1	this	this	PRON
gujaf-177	224	2	means	mean	VERB
gujaf-177	224	3	that	that	SCONJ
gujaf-177	224	4	in	in	ADP
gujaf-177	224	5	every	every	DET
gujaf-177	224	6	n1	n1	ADJ
gujaf-177	224	7	increase	increase	NOUN
gujaf-177	224	8	in	in	ADP
gujaf-177	224	9	efrbfl	efrbfl	NOUN
gujaf-177	224	10	it	it	PRON
gujaf-177	224	11	will	will	AUX
gujaf-177	224	12	translate	translate	VERB
gujaf-177	224	13	to	to	ADP
gujaf-177	224	14	no	no	DET
gujaf-177	224	15	effect	effect	NOUN
gujaf-177	224	16	on	on	ADP
gujaf-177	224	17	the	the	DET
gujaf-177	224	18	ffp	ffp	PROPN
gujaf-177	224	19	.	.	PUNCT
gujaf-177	225	1	this	this	PRON
gujaf-177	225	2	also	also	ADV
gujaf-177	225	3	supported	support	VERB
gujaf-177	225	4	the	the	DET
gujaf-177	225	5	null	null	ADJ
gujaf-177	225	6	hypothesis	hypothesis	NOUN
gujaf-177	225	7	formulated	formulate	VERB
gujaf-177	225	8	.	.	PUNCT
gujaf-177	226	1	in	in	ADP
gujaf-177	226	2	addition	addition	NOUN
gujaf-177	226	3	,	,	PUNCT
gujaf-177	226	4	the	the	DET
gujaf-177	226	5	findings	finding	NOUN
gujaf-177	226	6	is	be	AUX
gujaf-177	226	7	in	in	ADP
gujaf-177	226	8	consistent	consistent	ADJ
gujaf-177	226	9	with	with	ADP
gujaf-177	226	10	the	the	DET
gujaf-177	226	11	work	work	NOUN
gujaf-177	226	12	of	of	ADP
gujaf-177	226	13	basit	basit	PROPN
gujaf-177	226	14	and	and	CCONJ
gujaf-177	226	15	irwan	irwan	X
gujaf-177	226	16	(	(	PUNCT
gujaf-177	226	17	2017	2017	NUM
gujaf-177	226	18	)	)	PUNCT
gujaf-177	226	19	&	&	CCONJ
gujaf-177	226	20	dahiru	dahiru	PROPN
gujaf-177	226	21	(	(	PUNCT
gujaf-177	226	22	2016	2016	NUM
gujaf-177	226	23	)	)	PUNCT
gujaf-177	226	24	but	but	CCONJ
gujaf-177	226	25	contrary	contrary	ADJ
gujaf-177	226	26	to	to	ADP
gujaf-177	226	27	that	that	PRON
gujaf-177	226	28	of	of	ADP
gujaf-177	226	29	(	(	PUNCT
gujaf-177	226	30	mohammed	mohammed	PROPN
gujaf-177	226	31	et	et	PROPN
gujaf-177	226	32	al	al	PROPN
gujaf-177	226	33	.	.	PROPN
gujaf-177	226	34	,	,	PUNCT
gujaf-177	226	35	2022	2022	NUM
gujaf-177	226	36	;	;	PUNCT
gujaf-177	226	37	tanko	tanko	PROPN
gujaf-177	226	38	et	et	PROPN
gujaf-177	226	39	al	al	PROPN
gujaf-177	226	40	.	.	PROPN
gujaf-177	226	41	,	,	PUNCT
gujaf-177	226	42	2021	2021	NUM
gujaf-177	226	43	and	and	CCONJ
gujaf-177	226	44	chechet	chechet	NOUN
gujaf-177	226	45	&	&	CCONJ
gujaf-177	226	46	olayiwola	olayiwola	PROPN
gujaf-177	226	47	,	,	PUNCT
gujaf-177	226	48	2014	2014	NUM
gujaf-177	226	49	)	)	PUNCT
gujaf-177	226	50	.	.	PUNCT
gujaf-177	227	1	again	again	ADV
gujaf-177	227	2	,	,	PUNCT
gujaf-177	227	3	table	table	NOUN
gujaf-177	227	4	4.4	4.4	NUM
gujaf-177	227	5	revealed	reveal	VERB
gujaf-177	227	6	that	that	SCONJ
gujaf-177	227	7	defr	defr	NOUN
gujaf-177	227	8	has	have	VERB
gujaf-177	227	9	a	a	DET
gujaf-177	227	10	negative	negative	ADJ
gujaf-177	227	11	insignificant	insignificant	ADJ
gujaf-177	227	12	correlation	correlation	NOUN
gujaf-177	227	13	with	with	ADP
gujaf-177	227	14	ffp	ffp	PROPN
gujaf-177	227	15	of	of	ADP
gujaf-177	227	16	the	the	DET
gujaf-177	227	17	sampled	sample	VERB
gujaf-177	227	18	dmbs	dmb	NOUN
gujaf-177	227	19	in	in	ADP
gujaf-177	227	20	nigeria	nigeria	PROPN
gujaf-177	227	21	evidenced	evidence	VERB
gujaf-177	227	22	from	from	ADP
gujaf-177	227	23	p	p	NOUN
gujaf-177	227	24	-	-	PUNCT
gujaf-177	227	25	value	value	NOUN
gujaf-177	227	26	of	of	ADP
gujaf-177	227	27	0.994	0.994	NUM
gujaf-177	227	28	and	and	CCONJ
gujaf-177	227	29	coefficient	coefficient	NOUN
gujaf-177	227	30	of	of	ADP
gujaf-177	227	31	00.0002	00.0002	NOUN
gujaf-177	227	32	.	.	PUNCT
gujaf-177	228	1	this	this	PRON
gujaf-177	228	2	signifies	signify	VERB
gujaf-177	228	3	that	that	SCONJ
gujaf-177	228	4	in	in	ADP
gujaf-177	228	5	every	every	DET
gujaf-177	228	6	n1	n1	ADJ
gujaf-177	228	7	increase	increase	NOUN
gujaf-177	228	8	in	in	ADP
gujaf-177	228	9	defr	defr	NOUN
gujaf-177	228	10	it	it	PRON
gujaf-177	228	11	will	will	AUX
gujaf-177	228	12	lead	lead	VERB
gujaf-177	228	13	to	to	ADP
gujaf-177	228	14	no	no	DET
gujaf-177	228	15	impact	impact	NOUN
gujaf-177	228	16	on	on	ADP
gujaf-177	228	17	ffp	ffp	PROPN
gujaf-177	228	18	of	of	ADP
gujaf-177	228	19	the	the	DET
gujaf-177	228	20	sampled	sample	VERB
gujaf-177	228	21	dmbs	dmb	NOUN
gujaf-177	228	22	in	in	ADP
gujaf-177	228	23	nigeria	nigeria	PROPN
gujaf-177	228	24	.	.	PUNCT
gujaf-177	229	1	this	this	PRON
gujaf-177	229	2	signifies	signify	VERB
gujaf-177	229	3	that	that	SCONJ
gujaf-177	229	4	debt	debt	NOUN
gujaf-177	229	5	to	to	ADP
gujaf-177	229	6	equity	equity	NOUN
gujaf-177	229	7	financing	financing	NOUN
gujaf-177	229	8	ratio	ratio	NOUN
gujaf-177	229	9	is	be	AUX
gujaf-177	229	10	likely	likely	ADJ
gujaf-177	229	11	not	not	PART
gujaf-177	229	12	to	to	PART
gujaf-177	229	13	have	have	VERB
gujaf-177	229	14	a	a	DET
gujaf-177	229	15	significant	significant	ADJ
gujaf-177	229	16	influence	influence	NOUN
gujaf-177	229	17	on	on	ADP
gujaf-177	229	18	the	the	DET
gujaf-177	229	19	firm	firm	ADJ
gujaf-177	229	20	financial	financial	ADJ
gujaf-177	229	21	performance	performance	NOUN
gujaf-177	229	22	of	of	ADP
gujaf-177	229	23	dmbs	dmb	NOUN
gujaf-177	229	24	in	in	ADP
gujaf-177	229	25	nigeria	nigeria	PROPN
gujaf-177	229	26	for	for	ADP
gujaf-177	229	27	the	the	DET
gujaf-177	229	28	period	period	NOUN
gujaf-177	229	29	under	under	ADP
gujaf-177	229	30	review	review	NOUN
gujaf-177	229	31	.	.	PUNCT
gujaf-177	230	1	hence	hence	ADV
gujaf-177	230	2	,	,	PUNCT
gujaf-177	230	3	the	the	DET
gujaf-177	230	4	result	result	NOUN
gujaf-177	230	5	supported	support	VERB
gujaf-177	230	6	the	the	DET
gujaf-177	230	7	formulated	formulated	ADJ
gujaf-177	230	8	null	null	ADJ
gujaf-177	230	9	hypothesis	hypothesis	NOUN
gujaf-177	230	10	.	.	PUNCT
gujaf-177	231	1	also	also	ADV
gujaf-177	231	2	,	,	PUNCT
gujaf-177	231	3	the	the	DET
gujaf-177	231	4	interaction	interaction	NOUN
gujaf-177	231	5	of	of	ADP
gujaf-177	231	6	bfl	bfl	PROPN
gujaf-177	231	7	with	with	ADP
gujaf-177	231	8	defr	defr	PROPN
gujaf-177	231	9	and	and	CCONJ
gujaf-177	231	10	ffp	ffp	PROPN
gujaf-177	231	11	revealed	reveal	VERB
gujaf-177	231	12	a	a	DET
gujaf-177	231	13	positive	positive	ADJ
gujaf-177	231	14	and	and	CCONJ
gujaf-177	231	15	statistically	statistically	ADV
gujaf-177	231	16	significant	significant	ADJ
gujaf-177	231	17	association	association	NOUN
gujaf-177	231	18	with	with	ADP
gujaf-177	231	19	ffp	ffp	PROPN
gujaf-177	231	20	of	of	ADP
gujaf-177	231	21	the	the	DET
gujaf-177	231	22	sampled	sample	VERB
gujaf-177	231	23	dmbs	dmb	NOUN
gujaf-177	231	24	in	in	ADP
gujaf-177	231	25	nigeria	nigeria	PROPN
gujaf-177	231	26	.	.	PUNCT
gujaf-177	232	1	this	this	PRON
gujaf-177	232	2	means	mean	VERB
gujaf-177	232	3	that	that	SCONJ
gujaf-177	232	4	in	in	ADP
gujaf-177	232	5	every	every	DET
gujaf-177	232	6	n1	n1	ADJ
gujaf-177	232	7	increase	increase	NOUN
gujaf-177	232	8	in	in	ADP
gujaf-177	232	9	defrbfl	defrbfl	NOUN
gujaf-177	232	10	it	it	PRON
gujaf-177	232	11	will	will	AUX
gujaf-177	232	12	translate	translate	VERB
gujaf-177	232	13	to	to	ADP
gujaf-177	232	14	an	an	DET
gujaf-177	232	15	increase	increase	NOUN
gujaf-177	232	16	by	by	ADP
gujaf-177	232	17	14	14	NUM
gujaf-177	232	18	%	%	NOUN
gujaf-177	232	19	on	on	ADP
gujaf-177	232	20	the	the	DET
gujaf-177	232	21	ffp	ffp	NOUN
gujaf-177	232	22	of	of	ADP
gujaf-177	232	23	the	the	DET
gujaf-177	232	24	sampled	sample	VERB
gujaf-177	232	25	dmbs	dmb	NOUN
gujaf-177	232	26	in	in	ADP
gujaf-177	232	27	nigeria	nigeria	PROPN
gujaf-177	232	28	.	.	PUNCT
gujaf-177	233	1	this	this	PRON
gujaf-177	233	2	also	also	ADV
gujaf-177	233	3	supported	support	VERB
gujaf-177	233	4	the	the	DET
gujaf-177	233	5	null	null	ADJ
gujaf-177	233	6	hypothesis	hypothesis	NOUN
gujaf-177	233	7	formulated	formulate	VERB
gujaf-177	233	8	.	.	PUNCT
gujaf-177	234	1	in	in	ADP
gujaf-177	234	2	addition	addition	NOUN
gujaf-177	234	3	,	,	PUNCT
gujaf-177	234	4	the	the	DET
gujaf-177	234	5	findings	finding	NOUN
gujaf-177	234	6	contradicts	contradict	VERB
gujaf-177	234	7	that	that	PRON
gujaf-177	234	8	of	of	ADP
gujaf-177	234	9	mohammed	mohammed	PROPN
gujaf-177	234	10	et	et	PROPN
gujaf-177	234	11	al	al	PROPN
gujaf-177	234	12	.	.	PROPN
gujaf-177	234	13	,	,	PUNCT
gujaf-177	234	14	(	(	PUNCT
gujaf-177	234	15	2022	2022	NUM
gujaf-177	234	16	)	)	PUNCT
gujaf-177	234	17	and	and	CCONJ
gujaf-177	234	18	tanko	tanko	PROPN
gujaf-177	234	19	et	et	PROPN
gujaf-177	234	20	al	al	PROPN
gujaf-177	234	21	.	.	PROPN
gujaf-177	235	1	(	(	PUNCT
gujaf-177	235	2	2021	2021	NUM
gujaf-177	235	3	)	)	PUNCT
gujaf-177	236	1	but	but	CCONJ
gujaf-177	236	2	it	it	PRON
gujaf-177	236	3	’s	’	VERB
gujaf-177	236	4	in	in	ADP
gujaf-177	236	5	cohort	cohort	NOUN
gujaf-177	236	6	with	with	ADP
gujaf-177	236	7	that	that	PRON
gujaf-177	236	8	of	of	ADP
gujaf-177	236	9	(	(	PUNCT
gujaf-177	236	10	tanko	tanko	PROPN
gujaf-177	236	11	et	et	PROPN
gujaf-177	236	12	al	al	PROPN
gujaf-177	236	13	.	.	PROPN
gujaf-177	236	14	2021	2021	NUM
gujaf-177	236	15	&	&	CCONJ
gujaf-177	236	16	uremadu	uremadu	PROPN
gujaf-177	236	17	&	&	CCONJ
gujaf-177	236	18	onyekachi	onyekachi	PROPN
gujaf-177	236	19	,	,	PUNCT
gujaf-177	236	20	2018	2018	NUM
gujaf-177	236	21	)	)	PUNCT
gujaf-177	236	22	.	.	PUNCT
gujaf-177	237	1	again	again	ADV
gujaf-177	237	2	,	,	PUNCT
gujaf-177	237	3	the	the	DET
gujaf-177	237	4	control	control	NOUN
gujaf-177	237	5	variables	variable	VERB
gujaf-177	237	6	firm	firm	ADJ
gujaf-177	237	7	age	age	NOUN
gujaf-177	237	8	,	,	PUNCT
gujaf-177	237	9	firm	firm	ADJ
gujaf-177	237	10	size	size	NOUN
gujaf-177	237	11	and	and	CCONJ
gujaf-177	237	12	leverage	leverage	NOUN
gujaf-177	237	13	shows	show	VERB
gujaf-177	237	14	an	an	DET
gujaf-177	237	15	insignificant	insignificant	ADJ
gujaf-177	237	16	effect	effect	NOUN
gujaf-177	237	17	on	on	ADP
gujaf-177	237	18	ffp	ffp	PROPN
gujaf-177	237	19	of	of	ADP
gujaf-177	237	20	dmbs	dmbs	PROPN
gujaf-177	237	21	in	in	ADP
gujaf-177	237	22	nigeria	nigeria	PROPN
gujaf-177	237	23	.	.	PUNCT
gujaf-177	238	1	this	this	PRON
gujaf-177	238	2	implies	imply	VERB
gujaf-177	238	3	that	that	SCONJ
gujaf-177	238	4	the	the	DET
gujaf-177	238	5	years	year	NOUN
gujaf-177	238	6	which	which	PRON
gujaf-177	238	7	the	the	DET
gujaf-177	238	8	banks	bank	NOUN
gujaf-177	238	9	have	have	AUX
gujaf-177	238	10	been	be	AUX
gujaf-177	238	11	in	in	ADP
gujaf-177	238	12	operations	operation	NOUN
gujaf-177	238	13	,	,	PUNCT
gujaf-177	238	14	the	the	DET
gujaf-177	238	15	size	size	NOUN
gujaf-177	238	16	of	of	ADP
gujaf-177	238	17	the	the	DET
gujaf-177	238	18	banks	bank	NOUN
gujaf-177	238	19	as	as	ADV
gujaf-177	238	20	well	well	ADV
gujaf-177	238	21	as	as	ADP
gujaf-177	238	22	the	the	DET
gujaf-177	238	23	leverage	leverage	NOUN
gujaf-177	238	24	do	do	AUX
gujaf-177	238	25	not	not	PART
gujaf-177	238	26	improve	improve	VERB
gujaf-177	238	27	the	the	DET
gujaf-177	238	28	financial	financial	ADJ
gujaf-177	238	29	performance	performance	NOUN
gujaf-177	238	30	of	of	ADP
gujaf-177	238	31	dmbs	dmb	NOUN
gujaf-177	238	32	in	in	ADP
gujaf-177	238	33	nigeria	nigeria	PROPN
gujaf-177	238	34	.	.	PUNCT
gujaf-177	239	1	lastly	lastly	ADV
gujaf-177	239	2	,	,	PUNCT
gujaf-177	239	3	the	the	DET
gujaf-177	239	4	moderated	moderated	ADJ
gujaf-177	239	5	model	model	NOUN
gujaf-177	239	6	explains	explain	VERB
gujaf-177	239	7	ffp	ffp	PROPN
gujaf-177	239	8	at	at	ADP
gujaf-177	239	9	23	23	NUM
gujaf-177	239	10	%	%	NOUN
gujaf-177	239	11	thereby	thereby	ADV
gujaf-177	239	12	attributing	attribute	VERB
gujaf-177	239	13	77	77	NUM
gujaf-177	239	14	%	%	NOUN
gujaf-177	239	15	to	to	ADP
gujaf-177	239	16	error	error	NOUN
gujaf-177	239	17	term	term	NOUN
gujaf-177	239	18	whereas	whereas	SCONJ
gujaf-177	239	19	the	the	DET
gujaf-177	239	20	direct	direct	ADJ
gujaf-177	239	21	relationship	relationship	NOUN
gujaf-177	239	22	model	model	NOUN
gujaf-177	239	23	explains	explain	VERB
gujaf-177	239	24	the	the	DET
gujaf-177	239	25	ffp	ffp	PROPN
gujaf-177	239	26	at	at	ADP
gujaf-177	239	27	21	21	NUM
gujaf-177	239	28	%	%	NOUN
gujaf-177	239	29	and	and	CCONJ
gujaf-177	239	30	the	the	DET
gujaf-177	239	31	remaining	remain	VERB
gujaf-177	239	32	79	79	NUM
gujaf-177	239	33	%	%	NOUN
gujaf-177	239	34	is	be	AUX
gujaf-177	239	35	accounted	account	VERB
gujaf-177	239	36	by	by	ADP
gujaf-177	239	37	the	the	DET
gujaf-177	239	38	random	random	ADJ
gujaf-177	239	39	error	error	NOUN
gujaf-177	239	40	term	term	NOUN
gujaf-177	239	41	.	.	PUNCT
gujaf-177	240	1	5	5	X
gujaf-177	240	2	.	.	X
gujaf-177	240	3	conclusions	conclusion	NOUN
gujaf-177	240	4	and	and	CCONJ
gujaf-177	240	5	recommendations	recommendation	NOUN
gujaf-177	240	6	equity	equity	NOUN
gujaf-177	240	7	financing	financing	NOUN
gujaf-177	240	8	ratio	ratio	NOUN
gujaf-177	240	9	and	and	CCONJ
gujaf-177	240	10	debt	debt	NOUN
gujaf-177	240	11	to	to	ADP
gujaf-177	240	12	equity	equity	NOUN
gujaf-177	240	13	financing	financing	NOUN
gujaf-177	240	14	ratio	ratio	NOUN
gujaf-177	240	15	found	find	VERB
gujaf-177	240	16	no	no	DET
gujaf-177	240	17	significant	significant	ADJ
gujaf-177	240	18	impact	impact	NOUN
gujaf-177	240	19	on	on	ADP
gujaf-177	240	20	ffp	ffp	PROPN
gujaf-177	240	21	of	of	ADP
gujaf-177	240	22	dmbs	dmbs	PROPN
gujaf-177	240	23	in	in	ADP
gujaf-177	240	24	nigeria	nigeria	PROPN
gujaf-177	240	25	for	for	ADP
gujaf-177	240	26	the	the	DET
gujaf-177	240	27	period	period	NOUN
gujaf-177	240	28	under	under	ADP
gujaf-177	240	29	review	review	NOUN
gujaf-177	240	30	.	.	PUNCT
gujaf-177	241	1	thus	thus	ADV
gujaf-177	241	2	,	,	PUNCT
gujaf-177	241	3	the	the	DET
gujaf-177	241	4	findings	finding	NOUN
gujaf-177	241	5	do	do	AUX
gujaf-177	241	6	not	not	PART
gujaf-177	241	7	provide	provide	VERB
gujaf-177	241	8	an	an	DET
gujaf-177	241	9	effect	effect	NOUN
gujaf-177	241	10	to	to	ADP
gujaf-177	241	11	policy	policy	NOUN
gujaf-177	241	12	implications	implication	NOUN
gujaf-177	241	13	.	.	PUNCT
gujaf-177	242	1	on	on	ADP
gujaf-177	242	2	the	the	DET
gujaf-177	242	3	other	other	ADJ
gujaf-177	242	4	hand	hand	NOUN
gujaf-177	242	5	,	,	PUNCT
gujaf-177	242	6	the	the	DET
gujaf-177	242	7	moderated	moderated	ADJ
gujaf-177	242	8	model	model	PROPN
gujaf-177	242	9	gusau	gusau	PROPN
gujaf-177	242	10	journal	journal	PROPN
gujaf-177	242	11	of	of	ADP
gujaf-177	242	12	accounting	accounting	NOUN
gujaf-177	242	13	and	and	CCONJ
gujaf-177	242	14	finance	finance	NOUN
gujaf-177	242	15	,	,	PUNCT
gujaf-177	242	16	vol	vol	NOUN
gujaf-177	242	17	.	.	PROPN
gujaf-177	242	18	3	3	NUM
gujaf-177	242	19	,	,	PUNCT
gujaf-177	242	20	issue	issue	NOUN
gujaf-177	242	21	3	3	NUM
gujaf-177	242	22	,	,	PUNCT
gujaf-177	242	23	october	october	PROPN
gujaf-177	242	24	,	,	PUNCT
gujaf-177	242	25	2022	2022	NUM
gujaf-177	242	26	12	12	NUM
gujaf-177	242	27	of	of	ADP
gujaf-177	242	28	the	the	DET
gujaf-177	242	29	study	study	NOUN
gujaf-177	242	30	shows	show	VERB
gujaf-177	242	31	that	that	SCONJ
gujaf-177	242	32	defr	defr	NOUN
gujaf-177	242	33	has	have	VERB
gujaf-177	242	34	a	a	DET
gujaf-177	242	35	positive	positive	ADJ
gujaf-177	242	36	significant	significant	ADJ
gujaf-177	242	37	effect	effect	NOUN
gujaf-177	242	38	on	on	ADP
gujaf-177	242	39	the	the	DET
gujaf-177	242	40	ffp	ffp	PROPN
gujaf-177	242	41	of	of	ADP
gujaf-177	242	42	dmbs	dmbs	PROPN
gujaf-177	242	43	.	.	PUNCT
gujaf-177	243	1	also	also	ADV
gujaf-177	243	2	,	,	PUNCT
gujaf-177	243	3	defr	defr	NOUN
gujaf-177	243	4	displayed	display	VERB
gujaf-177	243	5	an	an	DET
gujaf-177	243	6	important	important	ADJ
gujaf-177	243	7	part	part	NOUN
gujaf-177	243	8	in	in	ADP
gujaf-177	243	9	influencing	influence	VERB
gujaf-177	243	10	the	the	DET
gujaf-177	243	11	ffp	ffp	PROPN
gujaf-177	243	12	of	of	ADP
gujaf-177	243	13	dmbs	dmb	NOUN
gujaf-177	243	14	in	in	ADP
gujaf-177	243	15	nigeria	nigeria	PROPN
gujaf-177	243	16	.	.	PUNCT
gujaf-177	244	1	this	this	DET
gujaf-177	244	2	study	study	NOUN
gujaf-177	244	3	again	again	ADV
gujaf-177	244	4	discovered	discover	VERB
gujaf-177	244	5	a	a	DET
gujaf-177	244	6	negative	negative	ADJ
gujaf-177	244	7	influence	influence	NOUN
gujaf-177	244	8	exist	exist	VERB
gujaf-177	244	9	with	with	ADP
gujaf-177	244	10	equity	equity	NOUN
gujaf-177	244	11	on	on	ADP
gujaf-177	244	12	the	the	DET
gujaf-177	244	13	overall	overall	ADJ
gujaf-177	244	14	success	success	NOUN
gujaf-177	244	15	of	of	ADP
gujaf-177	244	16	the	the	DET
gujaf-177	244	17	business	business	NOUN
gujaf-177	244	18	.	.	PUNCT
gujaf-177	245	1	moreover	moreover	ADV
gujaf-177	245	2	,	,	PUNCT
gujaf-177	245	3	this	this	DET
gujaf-177	245	4	study	study	NOUN
gujaf-177	245	5	discovered	discover	VERB
gujaf-177	245	6	that	that	SCONJ
gujaf-177	245	7	bfl	bfl	PROPN
gujaf-177	245	8	has	have	VERB
gujaf-177	245	9	a	a	DET
gujaf-177	245	10	significant	significant	ADJ
gujaf-177	245	11	positive	positive	ADJ
gujaf-177	245	12	influence	influence	NOUN
gujaf-177	245	13	on	on	ADP
gujaf-177	245	14	the	the	DET
gujaf-177	245	15	firms	firm	NOUN
gujaf-177	245	16	’	’	PART
gujaf-177	245	17	performance	performance	NOUN
gujaf-177	245	18	(	(	PUNCT
gujaf-177	245	19	financial	financial	ADJ
gujaf-177	245	20	)	)	PUNCT
gujaf-177	245	21	of	of	ADP
gujaf-177	245	22	dmbs	dmb	NOUN
gujaf-177	245	23	in	in	ADP
gujaf-177	245	24	nigeria	nigeria	PROPN
gujaf-177	245	25	.	.	PUNCT
gujaf-177	246	1	it	it	PRON
gujaf-177	246	2	is	be	AUX
gujaf-177	246	3	recommended	recommend	VERB
gujaf-177	246	4	that	that	SCONJ
gujaf-177	246	5	the	the	DET
gujaf-177	246	6	board	board	NOUN
gujaf-177	246	7	members	member	NOUN
gujaf-177	246	8	should	should	AUX
gujaf-177	246	9	come	come	VERB
gujaf-177	246	10	up	up	ADP
gujaf-177	246	11	with	with	ADP
gujaf-177	246	12	effective	effective	ADJ
gujaf-177	246	13	policy	policy	NOUN
gujaf-177	246	14	towards	towards	ADP
gujaf-177	246	15	encouraging	encourage	VERB
gujaf-177	246	16	debt	debt	NOUN
gujaf-177	246	17	financing	financing	NOUN
gujaf-177	246	18	in	in	ADP
gujaf-177	246	19	their	their	PRON
gujaf-177	246	20	entities	entity	NOUN
gujaf-177	246	21	with	with	ADP
gujaf-177	246	22	effective	effective	ADJ
gujaf-177	246	23	monitoring	monitoring	NOUN
gujaf-177	246	24	so	so	SCONJ
gujaf-177	246	25	as	as	SCONJ
gujaf-177	246	26	to	to	PART
gujaf-177	246	27	enhance	enhance	VERB
gujaf-177	246	28	the	the	DET
gujaf-177	246	29	overall	overall	ADJ
gujaf-177	246	30	firm	firm	ADJ
gujaf-177	246	31	financial	financial	ADJ
gujaf-177	246	32	performance	performance	NOUN
gujaf-177	246	33	as	as	ADV
gujaf-177	246	34	well	well	ADV
gujaf-177	246	35	as	as	ADP
gujaf-177	246	36	safeguarding	safeguard	VERB
gujaf-177	246	37	shareholders	shareholder	NOUN
gujaf-177	246	38	interest	interest	NOUN
gujaf-177	246	39	.	.	PUNCT
gujaf-177	247	1	this	this	PRON
gujaf-177	247	2	could	could	AUX
gujaf-177	247	3	be	be	AUX
gujaf-177	247	4	through	through	ADP
gujaf-177	247	5	optimal	optimal	ADJ
gujaf-177	247	6	capital	capital	NOUN
gujaf-177	247	7	structure	structure	NOUN
gujaf-177	247	8	by	by	ADP
gujaf-177	247	9	using	use	VERB
gujaf-177	247	10	more	more	ADJ
gujaf-177	247	11	of	of	ADP
gujaf-177	247	12	debts	debt	NOUN
gujaf-177	247	13	than	than	ADP
gujaf-177	247	14	equity	equity	NOUN
gujaf-177	247	15	.	.	PUNCT
gujaf-177	248	1	this	this	DET
gujaf-177	248	2	study	study	NOUN
gujaf-177	248	3	calls	call	VERB
gujaf-177	248	4	for	for	SCONJ
gujaf-177	248	5	more	more	ADJ
gujaf-177	248	6	studies	study	NOUN
gujaf-177	248	7	to	to	PART
gujaf-177	248	8	investigate	investigate	VERB
gujaf-177	248	9	the	the	DET
gujaf-177	248	10	relationship	relationship	NOUN
gujaf-177	248	11	between	between	ADP
gujaf-177	248	12	capital	capital	NOUN
gujaf-177	248	13	structures	structure	NOUN
gujaf-177	248	14	,	,	PUNCT
gujaf-177	248	15	board	board	NOUN
gujaf-177	248	16	attributes	attribute	NOUN
gujaf-177	248	17	(	(	PUNCT
gujaf-177	248	18	that	that	PRON
gujaf-177	248	19	were	be	AUX
gujaf-177	248	20	not	not	PART
gujaf-177	248	21	captured	capture	VERB
gujaf-177	248	22	in	in	ADP
gujaf-177	248	23	this	this	DET
gujaf-177	248	24	study	study	NOUN
gujaf-177	248	25	)	)	PUNCT
gujaf-177	248	26	and	and	CCONJ
gujaf-177	248	27	firm	firm	ADJ
gujaf-177	248	28	financial	financial	ADJ
gujaf-177	248	29	performance	performance	NOUN
gujaf-177	248	30	by	by	ADP
gujaf-177	248	31	testing	test	VERB
gujaf-177	248	32	data	datum	NOUN
gujaf-177	248	33	from	from	ADP
gujaf-177	248	34	other	other	ADJ
gujaf-177	248	35	domain	domain	NOUN
gujaf-177	248	36	(	(	PUNCT
gujaf-177	248	37	non	non	ADJ
gujaf-177	248	38	-	-	ADJ
gujaf-177	248	39	financial	financial	ADJ
gujaf-177	248	40	)	)	PUNCT
gujaf-177	248	41	and	and	CCONJ
gujaf-177	248	42	for	for	ADP
gujaf-177	248	43	a	a	DET
gujaf-177	248	44	longer	long	ADJ
gujaf-177	248	45	period	period	NOUN
gujaf-177	248	46	.	.	PUNCT
gujaf-177	249	1	lastly	lastly	ADV
gujaf-177	249	2	,	,	PUNCT
gujaf-177	249	3	findings	finding	NOUN
gujaf-177	249	4	and	and	CCONJ
gujaf-177	249	5	recommendations	recommendation	NOUN
gujaf-177	249	6	is	be	AUX
gujaf-177	249	7	strictly	strictly	ADV
gujaf-177	249	8	limited	limit	VERB
gujaf-177	249	9	to	to	ADP
gujaf-177	249	10	the	the	DET
gujaf-177	249	11	dmbs	dmb	NOUN
gujaf-177	249	12	in	in	ADP
gujaf-177	249	13	nigeria	nigeria	PROPN
gujaf-177	249	14	.	.	PUNCT
gujaf-177	250	1	references	reference	NOUN
gujaf-177	250	2	:	:	PUNCT
gujaf-177	250	3	abdel	abdel	PROPN
gujaf-177	250	4	-	-	PUNCT
gujaf-177	250	5	jalil	jalil	PROPN
gujaf-177	250	6	,	,	PUNCT
gujaf-177	250	7	t.	t.	PROPN
gujaf-177	250	8	(	(	PUNCT
gujaf-177	250	9	2014	2014	NUM
gujaf-177	250	10	)	)	PUNCT
gujaf-177	250	11	.	.	PUNCT
gujaf-177	251	1	the	the	DET
gujaf-177	251	2	impact	impact	NOUN
gujaf-177	251	3	of	of	ADP
gujaf-177	251	4	capital	capital	NOUN
gujaf-177	251	5	structure	structure	NOUN
gujaf-177	251	6	on	on	ADP
gujaf-177	251	7	the	the	DET
gujaf-177	251	8	performance	performance	NOUN
gujaf-177	251	9	of	of	ADP
gujaf-177	251	10	the	the	DET
gujaf-177	251	11	jordanian	jordanian	PROPN
gujaf-177	251	12	publicly	publicly	ADV
gujaf-177	251	13	held	hold	VERB
gujaf-177	251	14	industrial	industrial	ADJ
gujaf-177	251	15	companies	company	NOUN
gujaf-177	251	16	.	.	PUNCT
gujaf-177	252	1	jordan	jordan	PROPN
gujaf-177	252	2	journal	journal	PROPN
gujaf-177	252	3	of	of	ADP
gujaf-177	252	4	business	business	PROPN
gujaf-177	252	5	administration	administration	PROPN
gujaf-177	252	6	,	,	PUNCT
gujaf-177	252	7	10(6	10(6	PROPN
gujaf-177	252	8	)	)	PUNCT
gujaf-177	252	9	,	,	PUNCT
gujaf-177	252	10	390–403	390–403	NUM
gujaf-177	252	11	.	.	PUNCT
gujaf-177	253	1	abdulla	abdulla	PROPN
gujaf-177	253	2	,	,	PUNCT
gujaf-177	253	3	y.	y.	PROPN
gujaf-177	253	4	(	(	PUNCT
gujaf-177	253	5	2017	2017	NUM
gujaf-177	253	6	)	)	PUNCT
gujaf-177	253	7	.	.	PUNCT
gujaf-177	254	1	capital	capital	NOUN
gujaf-177	254	2	structure	structure	NOUN
gujaf-177	254	3	in	in	ADP
gujaf-177	254	4	a	a	DET
gujaf-177	254	5	tax	tax	NOUN
gujaf-177	254	6	-	-	PUNCT
gujaf-177	254	7	free	free	ADJ
gujaf-177	254	8	economy	economy	NOUN
gujaf-177	254	9	:	:	PUNCT
gujaf-177	254	10	evidence	evidence	NOUN
gujaf-177	254	11	from	from	ADP
gujaf-177	254	12	uae	uae	PROPN
gujaf-177	254	13	.	.	PUNCT
gujaf-177	255	1	international	international	PROPN
gujaf-177	255	2	journal	journal	PROPN
gujaf-177	255	3	of	of	ADP
gujaf-177	255	4	islamic	islamic	ADJ
gujaf-177	255	5	and	and	CCONJ
gujaf-177	255	6	middle	middle	ADJ
gujaf-177	255	7	eastern	eastern	ADJ
gujaf-177	255	8	finance	finance	NOUN
gujaf-177	255	9	and	and	CCONJ
gujaf-177	255	10	management	management	NOUN
gujaf-177	255	11	,	,	PUNCT
gujaf-177	255	12	10(1	10(1	NUM
gujaf-177	255	13	)	)	PUNCT
gujaf-177	255	14	,	,	PUNCT
gujaf-177	255	15	22–37	22–37	NUM
gujaf-177	255	16	.	.	PUNCT
gujaf-177	256	1	abdulwahab	abdulwahab	PROPN
gujaf-177	256	2	,	,	PUNCT
gujaf-177	256	3	a	a	PRON
gujaf-177	256	4	,	,	PUNCT
gujaf-177	256	5	i.	i.	NOUN
gujaf-177	256	6	,	,	PUNCT
gujaf-177	256	7	bala	bala	PROPN
gujaf-177	256	8	,	,	PUNCT
gujaf-177	256	9	h.	h.	PROPN
gujaf-177	256	10	,	,	PUNCT
gujaf-177	256	11	kwanbo	kwanbo	PROPN
gujaf-177	256	12	,	,	PUNCT
gujaf-177	256	13	m	m	PROPN
gujaf-177	256	14	,	,	PUNCT
gujaf-177	256	15	l.	l.	PROPN
gujaf-177	256	16	,	,	PUNCT
gujaf-177	256	17	&	&	CCONJ
gujaf-177	256	18	gwamna	gwamna	PROPN
gujaf-177	256	19	,	,	PUNCT
gujaf-177	256	20	y	y	PROPN
gujaf-177	256	21	,	,	PUNCT
gujaf-177	256	22	j.	j.	PROPN
gujaf-177	256	23	(	(	PUNCT
gujaf-177	256	24	2022	2022	NUM
gujaf-177	256	25	)	)	PUNCT
gujaf-177	256	26	.	.	PUNCT
gujaf-177	257	1	corporate	corporate	ADJ
gujaf-177	257	2	governance	governance	NOUN
gujaf-177	257	3	mechanisms	mechanism	NOUN
gujaf-177	257	4	,	,	PUNCT
gujaf-177	257	5	firm	firm	ADJ
gujaf-177	257	6	age	age	NOUN
gujaf-177	257	7	and	and	CCONJ
gujaf-177	257	8	earnings	earning	NOUN
gujaf-177	257	9	quality	quality	NOUN
gujaf-177	257	10	of	of	ADP
gujaf-177	257	11	conglomerate	conglomerate	NOUN
gujaf-177	257	12	firms	firm	NOUN
gujaf-177	257	13	in	in	ADP
gujaf-177	257	14	nigeria	nigeria	PROPN
gujaf-177	257	15	.	.	PUNCT
gujaf-177	258	1	polac	polac	PROPN
gujaf-177	258	2	economics	economics	PROPN
gujaf-177	258	3	review	review	PROPN
gujaf-177	258	4	(	(	PUNCT
gujaf-177	258	5	per	per	ADP
gujaf-177	258	6	)	)	PUNCT
gujaf-177	258	7	,	,	PUNCT
gujaf-177	258	8	2(2	2(2	NUM
gujaf-177	258	9	)	)	PUNCT
gujaf-177	258	10	,	,	PUNCT
gujaf-177	258	11	1–10	1–10	NOUN
gujaf-177	258	12	.	.	PUNCT
gujaf-177	259	1	abdulwahab	abdulwahab	PROPN
gujaf-177	259	2	,	,	PUNCT
gujaf-177	259	3	a	a	PRON
gujaf-177	259	4	,	,	PUNCT
gujaf-177	259	5	i.	i.	NOUN
gujaf-177	259	6	(	(	PUNCT
gujaf-177	259	7	2021	2021	NUM
gujaf-177	259	8	)	)	PUNCT
gujaf-177	259	9	.	.	PUNCT
gujaf-177	260	1	audit	audit	NOUN
gujaf-177	260	2	committee	committee	NOUN
gujaf-177	260	3	characteristics	characteristic	NOUN
gujaf-177	260	4	and	and	CCONJ
gujaf-177	260	5	financial	financial	ADJ
gujaf-177	260	6	reporting	reporting	NOUN
gujaf-177	260	7	quality	quality	NOUN
gujaf-177	260	8	of	of	ADP
gujaf-177	260	9	listed	list	VERB
gujaf-177	260	10	deposit	deposit	NOUN
gujaf-177	260	11	money	money	NOUN
gujaf-177	260	12	banks	bank	NOUN
gujaf-177	260	13	in	in	ADP
gujaf-177	260	14	nigeria	nigeria	PROPN
gujaf-177	260	15	:	:	PUNCT
gujaf-177	260	16	moderating	moderate	VERB
gujaf-177	260	17	effect	effect	NOUN
gujaf-177	260	18	of	of	ADP
gujaf-177	260	19	whistle	whistle	NOUN
gujaf-177	260	20	blowing	blow	VERB
gujaf-177	260	21	policy	policy	NOUN
gujaf-177	260	22	.	.	PUNCT
gujaf-177	261	1	kaduna	kaduna	PROPN
gujaf-177	261	2	state	state	PROPN
gujaf-177	261	3	university	university	PROPN
gujaf-177	261	4	.	.	PUNCT
gujaf-177	262	1	adesina	adesina	PROPN
gujaf-177	262	2	,	,	PUNCT
gujaf-177	262	3	j	j	PROPN
gujaf-177	262	4	,	,	PUNCT
gujaf-177	262	5	b.	b.	PROPN
gujaf-177	262	6	,	,	PUNCT
gujaf-177	262	7	michael	michael	PROPN
gujaf-177	262	8	,	,	PUNCT
gujaf-177	262	9	n	n	CCONJ
gujaf-177	262	10	,	,	PUNCT
gujaf-177	262	11	b.	b.	PROPN
gujaf-177	262	12	,	,	PUNCT
gujaf-177	262	13	&	&	CCONJ
gujaf-177	262	14	adesina	adesina	PROPN
gujaf-177	262	15	,	,	PUNCT
gujaf-177	262	16	o.	o.	PROPN
gujaf-177	262	17	(	(	PUNCT
gujaf-177	262	18	2015	2015	NUM
gujaf-177	262	19	)	)	PUNCT
gujaf-177	262	20	.	.	PUNCT
gujaf-177	263	1	capital	capital	NOUN
gujaf-177	263	2	structure	structure	NOUN
gujaf-177	263	3	and	and	CCONJ
gujaf-177	263	4	financial	financial	ADJ
gujaf-177	263	5	performance	performance	NOUN
gujaf-177	263	6	of	of	ADP
gujaf-177	263	7	commercial	commercial	ADJ
gujaf-177	263	8	banks	bank	NOUN
gujaf-177	263	9	in	in	ADP
gujaf-177	263	10	nigeria	nigeria	PROPN
gujaf-177	263	11	.	.	PUNCT
gujaf-177	264	1	international	international	ADJ
gujaf-177	264	2	journal	journal	PROPN
gujaf-177	264	3	of	of	ADP
gujaf-177	264	4	business	business	NOUN
gujaf-177	264	5	and	and	CCONJ
gujaf-177	264	6	social	social	ADJ
gujaf-177	264	7	research	research	NOUN
gujaf-177	264	8	,	,	PUNCT
gujaf-177	264	9	5(2	5(2	NUM
gujaf-177	264	10	)	)	PUNCT
gujaf-177	264	11	,	,	PUNCT
gujaf-177	264	12	21–25	21–25	NUM
gujaf-177	264	13	.	.	PUNCT
gujaf-177	265	1	https://doi.org/10.2139/ssrn.3925685	https://doi.org/10.2139/ssrn.3925685	PROPN
gujaf-177	265	2	ajibola	ajibola	PROPN
gujaf-177	265	3	,	,	PUNCT
gujaf-177	265	4	a.	a.	NOUN
gujaf-177	265	5	,	,	PUNCT
gujaf-177	265	6	&	&	CCONJ
gujaf-177	265	7	wisdom	wisdom	NOUN
gujaf-177	265	8	,	,	PUNCT
gujaf-177	265	9	o.	o.	NOUN
gujaf-177	265	10	(	(	PUNCT
gujaf-177	265	11	2018	2018	NUM
gujaf-177	265	12	)	)	PUNCT
gujaf-177	265	13	.	.	PUNCT
gujaf-177	266	1	capital	capital	NOUN
gujaf-177	266	2	structure	structure	NOUN
gujaf-177	266	3	and	and	CCONJ
gujaf-177	266	4	financial	financial	ADJ
gujaf-177	266	5	performance	performance	NOUN
gujaf-177	266	6	of	of	ADP
gujaf-177	266	7	listed	list	VERB
gujaf-177	266	8	manufacturing	manufacturing	NOUN
gujaf-177	266	9	firms	firm	NOUN
gujaf-177	266	10	in	in	ADP
gujaf-177	266	11	nigeria	nigeria	PROPN
gujaf-177	266	12	.	.	PUNCT
gujaf-177	267	1	journal	journal	PROPN
gujaf-177	267	2	of	of	ADP
gujaf-177	267	3	research	research	NOUN
gujaf-177	267	4	in	in	ADP
gujaf-177	267	5	international	international	ADJ
gujaf-177	267	6	business	business	NOUN
gujaf-177	267	7	and	and	CCONJ
gujaf-177	267	8	management	management	NOUN
gujaf-177	267	9	,	,	PUNCT
gujaf-177	267	10	5(3	5(3	NUM
gujaf-177	267	11	)	)	PUNCT
gujaf-177	267	12	,	,	PUNCT
gujaf-177	267	13	81–89	81–89	NUM
gujaf-177	267	14	.	.	PUNCT
gujaf-177	268	1	akhtar	akhtar	PROPN
gujaf-177	268	2	,	,	PUNCT
gujaf-177	268	3	s.	s.	PROPN
gujaf-177	268	4	,	,	PUNCT
gujaf-177	268	5	&	&	CCONJ
gujaf-177	268	6	liu	liu	PROPN
gujaf-177	268	7	,	,	PUNCT
gujaf-177	268	8	y.	y.	PROPN
gujaf-177	268	9	(	(	PUNCT
gujaf-177	268	10	2018	2018	NUM
gujaf-177	268	11	)	)	PUNCT
gujaf-177	268	12	.	.	PUNCT
gujaf-177	269	1	sme	sme	NOUN
gujaf-177	269	2	managers	manager	NOUN
gujaf-177	269	3	and	and	CCONJ
gujaf-177	269	4	financial	financial	ADJ
gujaf-177	269	5	literacy	literacy	NOUN
gujaf-177	269	6	;	;	PUNCT
gujaf-177	269	7	does	do	VERB
gujaf-177	269	8	financial	financial	ADJ
gujaf-177	269	9	gusau	gusau	ADJ
gujaf-177	269	10	journal	journal	NOUN
gujaf-177	269	11	of	of	ADP
gujaf-177	269	12	accounting	accounting	NOUN
gujaf-177	269	13	and	and	CCONJ
gujaf-177	269	14	finance	finance	NOUN
gujaf-177	269	15	,	,	PUNCT
gujaf-177	269	16	vol	vol	NOUN
gujaf-177	269	17	.	.	PROPN
gujaf-177	270	1	3	3	NUM
gujaf-177	270	2	,	,	PUNCT
gujaf-177	270	3	issue	issue	NOUN
gujaf-177	270	4	3	3	NUM
gujaf-177	270	5	,	,	PUNCT
gujaf-177	270	6	october	october	PROPN
gujaf-177	270	7	,	,	PUNCT
gujaf-177	270	8	2022	2022	NUM
gujaf-177	270	9	13	13	NUM
gujaf-177	270	10	literacy	literacy	NOUN
gujaf-177	270	11	really	really	ADV
gujaf-177	270	12	matter	matter	ADV
gujaf-177	270	13	?	?	PUNCT
gujaf-177	271	1	journal	journal	NOUN
gujaf-177	271	2	of	of	ADP
gujaf-177	271	3	public	public	ADJ
gujaf-177	271	4	administration	administration	NOUN
gujaf-177	271	5	and	and	CCONJ
gujaf-177	271	6	governance	governance	NOUN
gujaf-177	271	7	,	,	PUNCT
gujaf-177	271	8	8(36	8(36	NUM
gujaf-177	271	9	)	)	PUNCT
gujaf-177	271	10	,	,	PUNCT
gujaf-177	271	11	353–373	353–373	NUM
gujaf-177	271	12	.	.	PUNCT
gujaf-177	272	1	https://doi.org/https://doi.org/10.5296/jpag.v	https://doi.org/https://doi.org/10.5296/jpag.v	PROPN
gujaf-177	272	2	8i3.13539	8i3.13539	PROPN
gujaf-177	272	3	awunyo	awunyo	PROPN
gujaf-177	272	4	-	-	PUNCT
gujaf-177	272	5	vitor	vitor	PROPN
gujaf-177	272	6	,	,	PUNCT
gujaf-177	272	7	d.	d.	PROPN
gujaf-177	272	8	,	,	PUNCT
gujaf-177	272	9	&	&	CCONJ
gujaf-177	272	10	badu	badu	PROPN
gujaf-177	272	11	,	,	PUNCT
gujaf-177	272	12	j.	j.	PROPN
gujaf-177	272	13	(	(	PUNCT
gujaf-177	272	14	2012	2012	NUM
gujaf-177	272	15	)	)	PUNCT
gujaf-177	272	16	.	.	PUNCT
gujaf-177	273	1	capital	capital	NOUN
gujaf-177	273	2	structure	structure	NOUN
gujaf-177	273	3	and	and	CCONJ
gujaf-177	273	4	performance	performance	NOUN
gujaf-177	273	5	of	of	ADP
gujaf-177	273	6	listed	list	VERB
gujaf-177	273	7	banks	bank	NOUN
gujaf-177	273	8	in	in	ADP
gujaf-177	273	9	ghana	ghana	PROPN
gujaf-177	273	10	.	.	PUNCT
gujaf-177	274	1	global	global	ADJ
gujaf-177	274	2	journal	journal	PROPN
gujaf-177	274	3	of	of	ADP
gujaf-177	274	4	human	human	ADJ
gujaf-177	274	5	social	social	ADJ
gujaf-177	274	6	science	science	NOUN
gujaf-177	274	7	,	,	PUNCT
gujaf-177	274	8	5(12	5(12	NUM
gujaf-177	274	9	)	)	PUNCT
gujaf-177	274	10	,	,	PUNCT
gujaf-177	274	11	56	56	NUM
gujaf-177	274	12	–	–	SYM
gujaf-177	274	13	62	62	NUM
gujaf-177	274	14	.	.	PUNCT
gujaf-177	275	1	bala	bala	PROPN
gujaf-177	275	2	,	,	PUNCT
gujaf-177	275	3	h.	h.	PROPN
gujaf-177	275	4	,	,	PUNCT
gujaf-177	275	5	&	&	CCONJ
gujaf-177	275	6	kumai	kumai	PROPN
gujaf-177	275	7	,	,	PUNCT
gujaf-177	275	8	g	g	PROPN
gujaf-177	275	9	,	,	PUNCT
gujaf-177	275	10	b.	b.	PROPN
gujaf-177	275	11	(	(	PUNCT
gujaf-177	275	12	2015	2015	NUM
gujaf-177	275	13	)	)	PUNCT
gujaf-177	275	14	.	.	PUNCT
gujaf-177	276	1	board	board	NOUN
gujaf-177	276	2	characteristics	characteristic	NOUN
gujaf-177	276	3	and	and	CCONJ
gujaf-177	276	4	earnings	earning	NOUN
gujaf-177	276	5	management	management	NOUN
gujaf-177	276	6	of	of	ADP
gujaf-177	276	7	listed	list	VERB
gujaf-177	276	8	food	food	NOUN
gujaf-177	276	9	and	and	CCONJ
gujaf-177	276	10	bevarages	bevarage	NOUN
gujaf-177	276	11	firms	firm	NOUN
gujaf-177	276	12	in	in	ADP
gujaf-177	276	13	nigeria	nigeria	PROPN
gujaf-177	276	14	.	.	PUNCT
gujaf-177	277	1	international	international	ADJ
gujaf-177	277	2	journal	journal	PROPN
gujaf-177	277	3	of	of	ADP
gujaf-177	277	4	accounting	accounting	NOUN
gujaf-177	277	5	,	,	PUNCT
gujaf-177	277	6	banking	banking	NOUN
gujaf-177	277	7	and	and	CCONJ
gujaf-177	277	8	management	management	NOUN
gujaf-177	277	9	,	,	PUNCT
gujaf-177	277	10	3(3	3(3	NUM
gujaf-177	277	11	)	)	PUNCT
gujaf-177	277	12	,	,	PUNCT
gujaf-177	277	13	1–14	1–14	PROPN
gujaf-177	277	14	.	.	PROPN
gujaf-177	277	15	baron	baron	PROPN
gujaf-177	277	16	,	,	PUNCT
gujaf-177	277	17	r	r	NOUN
gujaf-177	277	18	,	,	PUNCT
gujaf-177	277	19	m.	m.	NOUN
gujaf-177	277	20	,	,	PUNCT
gujaf-177	277	21	&	&	CCONJ
gujaf-177	277	22	kenny	kenny	PROPN
gujaf-177	277	23	,	,	PUNCT
gujaf-177	277	24	d	d	PROPN
gujaf-177	277	25	,	,	PUNCT
gujaf-177	277	26	a.	a.	NOUN
gujaf-177	277	27	(	(	PUNCT
gujaf-177	277	28	1986	1986	NUM
gujaf-177	277	29	)	)	PUNCT
gujaf-177	277	30	.	.	PUNCT
gujaf-177	278	1	the	the	DET
gujaf-177	278	2	moderator	moderator	NOUN
gujaf-177	278	3	-	-	PUNCT
gujaf-177	278	4	mediator	mediator	NOUN
gujaf-177	278	5	variable	variable	ADJ
gujaf-177	278	6	distinction	distinction	NOUN
gujaf-177	278	7	in	in	ADP
gujaf-177	278	8	social	social	ADJ
gujaf-177	278	9	psychological	psychological	ADJ
gujaf-177	278	10	research	research	NOUN
gujaf-177	278	11	:	:	PUNCT
gujaf-177	278	12	conceptual	conceptual	ADJ
gujaf-177	278	13	,	,	PUNCT
gujaf-177	278	14	strategic	strategic	ADJ
gujaf-177	278	15	,	,	PUNCT
gujaf-177	278	16	and	and	CCONJ
gujaf-177	278	17	statistical	statistical	ADJ
gujaf-177	278	18	considerations	consideration	NOUN
gujaf-177	278	19	.	.	PUNCT
gujaf-177	279	1	journal	journal	NOUN
gujaf-177	279	2	of	of	ADP
gujaf-177	279	3	personality	personality	NOUN
gujaf-177	279	4	and	and	CCONJ
gujaf-177	279	5	social	social	ADJ
gujaf-177	279	6	psychology	psychology	NOUN
gujaf-177	279	7	,	,	PUNCT
gujaf-177	279	8	51(6	51(6	NOUN
gujaf-177	279	9	)	)	PUNCT
gujaf-177	279	10	,	,	PUNCT
gujaf-177	279	11	1173	1173	NUM
gujaf-177	279	12	–	–	PUNCT
gujaf-177	279	13	1182	1182	NUM
gujaf-177	279	14	.	.	PUNCT
gujaf-177	280	1	basit	basit	PROPN
gujaf-177	280	2	,	,	PUNCT
gujaf-177	280	3	a.	a.	PROPN
gujaf-177	280	4	,	,	PUNCT
gujaf-177	280	5	&	&	CCONJ
gujaf-177	280	6	irwan	irwan	ADJ
gujaf-177	280	7	,	,	PUNCT
gujaf-177	280	8	f	f	PROPN
gujaf-177	280	9	,	,	PUNCT
gujaf-177	280	10	n.	n.	NOUN
gujaf-177	280	11	(	(	PUNCT
gujaf-177	280	12	2017	2017	NUM
gujaf-177	280	13	)	)	PUNCT
gujaf-177	280	14	.	.	PUNCT
gujaf-177	281	1	the	the	DET
gujaf-177	281	2	impact	impact	NOUN
gujaf-177	281	3	of	of	ADP
gujaf-177	281	4	capital	capital	NOUN
gujaf-177	281	5	structure	structure	NOUN
gujaf-177	281	6	on	on	ADP
gujaf-177	281	7	firms	firm	NOUN
gujaf-177	281	8	performance	performance	NOUN
gujaf-177	281	9	:	:	PUNCT
gujaf-177	281	10	evidence	evidence	NOUN
gujaf-177	281	11	from	from	ADP
gujaf-177	281	12	malaysian	malaysian	ADJ
gujaf-177	281	13	industrial	industrial	ADJ
gujaf-177	281	14	sector	sector	NOUN
gujaf-177	281	15	a	a	DET
gujaf-177	281	16	case	case	NOUN
gujaf-177	281	17	based	base	VERB
gujaf-177	281	18	approach	approach	NOUN
gujaf-177	281	19	.	.	PUNCT
gujaf-177	282	1	international	international	ADJ
gujaf-177	282	2	journal	journal	PROPN
gujaf-177	282	3	of	of	ADP
gujaf-177	282	4	accounting	accounting	PROPN
gujaf-177	282	5	&	&	CCONJ
gujaf-177	282	6	business	business	PROPN
gujaf-177	282	7	management	management	NOUN
gujaf-177	282	8	,	,	PUNCT
gujaf-177	282	9	5(2	5(2	NUM
gujaf-177	282	10	)	)	PUNCT
gujaf-177	282	11	,	,	PUNCT
gujaf-177	282	12	1–17	1–17	PROPN
gujaf-177	282	13	.	.	PUNCT
gujaf-177	283	1	berle	berle	PROPN
gujaf-177	283	2	,	,	PUNCT
gujaf-177	283	3	a	a	PRON
gujaf-177	283	4	,	,	PUNCT
gujaf-177	283	5	a.	a.	NOUN
gujaf-177	283	6	,	,	PUNCT
gujaf-177	283	7	&	&	CCONJ
gujaf-177	283	8	means	mean	NOUN
gujaf-177	283	9	,	,	PUNCT
gujaf-177	283	10	g	g	PROPN
gujaf-177	283	11	,	,	PUNCT
gujaf-177	283	12	c.	c.	PROPN
gujaf-177	283	13	(	(	PUNCT
gujaf-177	283	14	1932	1932	NUM
gujaf-177	283	15	)	)	PUNCT
gujaf-177	283	16	.	.	PUNCT
gujaf-177	284	1	the	the	DET
gujaf-177	284	2	modern	modern	ADJ
gujaf-177	284	3	corporation	corporation	NOUN
gujaf-177	284	4	and	and	CCONJ
gujaf-177	284	5	private	private	ADJ
gujaf-177	284	6	property	property	NOUN
gujaf-177	284	7	.	.	PUNCT
gujaf-177	285	1	reviews	review	NOUN
gujaf-177	285	2	in	in	ADP
gujaf-177	285	3	american	american	ADJ
gujaf-177	285	4	history	history	NOUN
gujaf-177	285	5	,	,	PUNCT
gujaf-177	285	6	18(4	18(4	NUM
gujaf-177	285	7	)	)	PUNCT
gujaf-177	285	8	,	,	PUNCT
gujaf-177	285	9	578–596	578–596	NUM
gujaf-177	285	10	.	.	PUNCT
gujaf-177	286	1	chechet	chechet	PROPN
gujaf-177	286	2	,	,	PUNCT
gujaf-177	286	3	i.	i.	PROPN
gujaf-177	286	4	,	,	PUNCT
gujaf-177	286	5	&	&	CCONJ
gujaf-177	286	6	olayiwola	olayiwola	NOUN
gujaf-177	286	7	,	,	PUNCT
gujaf-177	286	8	o.	o.	PROPN
gujaf-177	286	9	(	(	PUNCT
gujaf-177	286	10	2014	2014	NUM
gujaf-177	286	11	)	)	PUNCT
gujaf-177	286	12	.	.	PUNCT
gujaf-177	287	1	capital	capital	NOUN
gujaf-177	287	2	structure	structure	NOUN
gujaf-177	287	3	and	and	CCONJ
gujaf-177	287	4	profitability	profitability	NOUN
gujaf-177	287	5	of	of	ADP
gujaf-177	287	6	nigeria	nigeria	PROPN
gujaf-177	287	7	quoted	quote	VERB
gujaf-177	287	8	firms	firm	NOUN
gujaf-177	287	9	.	.	PUNCT
gujaf-177	288	1	the	the	DET
gujaf-177	288	2	agency	agency	NOUN
gujaf-177	288	3	cost	cost	NOUN
gujaf-177	288	4	theory	theory	NOUN
gujaf-177	288	5	perspective	perspective	NOUN
gujaf-177	288	6	.	.	PUNCT
gujaf-177	289	1	american	american	PROPN
gujaf-177	289	2	international	international	PROPN
gujaf-177	289	3	journal	journal	PROPN
gujaf-177	289	4	of	of	ADP
gujaf-177	289	5	social	social	ADJ
gujaf-177	289	6	science	science	NOUN
gujaf-177	289	7	.	.	PUNCT
gujaf-177	289	8	,	,	PUNCT
gujaf-177	289	9	5(3	5(3	NUM
gujaf-177	289	10	)	)	PUNCT
gujaf-177	289	11	,	,	PUNCT
gujaf-177	289	12	1–16	1–16	PROPN
gujaf-177	289	13	.	.	PUNCT
gujaf-177	290	1	dahiru	dahiru	PROPN
gujaf-177	290	2	,	,	PUNCT
gujaf-177	290	3	i.	i.	NOUN
gujaf-177	290	4	(	(	PUNCT
gujaf-177	290	5	2016	2016	NUM
gujaf-177	290	6	)	)	PUNCT
gujaf-177	290	7	.	.	PUNCT
gujaf-177	291	1	capital	capital	NOUN
gujaf-177	291	2	structure	structure	NOUN
gujaf-177	291	3	and	and	CCONJ
gujaf-177	291	4	financial	financial	ADJ
gujaf-177	291	5	performance	performance	NOUN
gujaf-177	291	6	of	of	ADP
gujaf-177	291	7	listed	list	VERB
gujaf-177	291	8	manufacturing	manufacturing	NOUN
gujaf-177	291	9	firms	firm	NOUN
gujaf-177	291	10	in	in	ADP
gujaf-177	291	11	nigeria	nigeria	PROPN
gujaf-177	291	12	.	.	PUNCT
gujaf-177	292	1	ahmadu	ahmadu	PROPN
gujaf-177	292	2	bello	bello	PROPN
gujaf-177	292	3	university	university	PROPN
gujaf-177	292	4	zaria	zaria	PROPN
gujaf-177	292	5	.	.	PUNCT
gujaf-177	293	1	eniola	eniola	PROPN
gujaf-177	293	2	,	,	PUNCT
gujaf-177	293	3	o	o	PROPN
gujaf-177	293	4	,	,	PUNCT
gujaf-177	293	5	j.	j.	PROPN
gujaf-177	293	6	,	,	PUNCT
gujaf-177	293	7	adewunmi	adewunmi	PROPN
gujaf-177	293	8	,	,	PUNCT
gujaf-177	293	9	a	a	PRON
gujaf-177	293	10	,	,	PUNCT
gujaf-177	293	11	a.	a.	NOUN
gujaf-177	293	12	,	,	PUNCT
gujaf-177	293	13	&	&	CCONJ
gujaf-177	293	14	adewunmi	adewunmi	PROPN
gujaf-177	293	15	,	,	PUNCT
gujaf-177	293	16	o	o	PROPN
gujaf-177	293	17	,	,	PUNCT
gujaf-177	293	18	p.	p.	NOUN
gujaf-177	293	19	(	(	PUNCT
gujaf-177	293	20	2017	2017	NUM
gujaf-177	293	21	)	)	PUNCT
gujaf-177	293	22	.	.	PUNCT
gujaf-177	294	1	impact	impact	NOUN
gujaf-177	294	2	of	of	ADP
gujaf-177	294	3	capital	capital	NOUN
gujaf-177	294	4	structure	structure	NOUN
gujaf-177	294	5	on	on	ADP
gujaf-177	294	6	the	the	DET
gujaf-177	294	7	profitability	profitability	NOUN
gujaf-177	294	8	of	of	ADP
gujaf-177	294	9	selected	select	VERB
gujaf-177	294	10	quoted	quote	VERB
gujaf-177	294	11	banks	bank	NOUN
gujaf-177	294	12	in	in	ADP
gujaf-177	294	13	nigeria	nigeria	PROPN
gujaf-177	294	14	.	.	PUNCT
gujaf-177	295	1	international	international	ADJ
gujaf-177	295	2	journal	journal	PROPN
gujaf-177	295	3	of	of	ADP
gujaf-177	295	4	economics	economic	NOUN
gujaf-177	295	5	,	,	PUNCT
gujaf-177	295	6	commerce	commerce	NOUN
gujaf-177	295	7	and	and	CCONJ
gujaf-177	295	8	management	management	NOUN
gujaf-177	295	9	,	,	PUNCT
gujaf-177	295	10	5(1	5(1	NUM
gujaf-177	295	11	)	)	PUNCT
gujaf-177	295	12	,	,	PUNCT
gujaf-177	295	13	543–552	543–552	NUM
gujaf-177	295	14	.	.	PUNCT
gujaf-177	296	1	erin	erin	PROPN
gujaf-177	296	2	,	,	PUNCT
gujaf-177	296	3	o.	o.	PROPN
gujaf-177	296	4	,	,	PUNCT
gujaf-177	296	5	arumona	arumona	PROPN
gujaf-177	296	6	,	,	PUNCT
gujaf-177	296	7	j.	j.	PROPN
gujaf-177	296	8	,	,	PUNCT
gujaf-177	296	9	&	&	CCONJ
gujaf-177	296	10	omotayo	omotayo	VERB
gujaf-177	296	11	,	,	PUNCT
gujaf-177	296	12	v.	v.	PROPN
gujaf-177	296	13	(	(	PUNCT
gujaf-177	296	14	2019	2019	NUM
gujaf-177	296	15	)	)	PUNCT
gujaf-177	296	16	.	.	PUNCT
gujaf-177	297	1	board	board	PROPN
gujaf-177	297	2	financial	financial	ADJ
gujaf-177	297	3	education	education	NOUN
gujaf-177	297	4	and	and	CCONJ
gujaf-177	297	5	firm	firm	ADJ
gujaf-177	297	6	performance	performance	NOUN
gujaf-177	297	7	:	:	PUNCT
gujaf-177	297	8	evidence	evidence	NOUN
gujaf-177	297	9	from	from	ADP
gujaf-177	297	10	the	the	DET
gujaf-177	297	11	healthcare	healthcare	NOUN
gujaf-177	297	12	sector	sector	NOUN
gujaf-177	297	13	in	in	ADP
gujaf-177	297	14	nigeria	nigeria	PROPN
gujaf-177	297	15	.	.	PUNCT
gujaf-177	298	1	academy	academy	PROPN
gujaf-177	298	2	of	of	ADP
gujaf-177	298	3	strategic	strategic	ADJ
gujaf-177	298	4	management	management	NOUN
gujaf-177	298	5	journal	journal	NOUN
gujaf-177	298	6	,	,	PUNCT
gujaf-177	298	7	8(4	8(4	NUM
gujaf-177	298	8	)	)	PUNCT
gujaf-177	298	9	,	,	PUNCT
gujaf-177	298	10	25–36	25–36	NUM
gujaf-177	298	11	.	.	PUNCT
gujaf-177	299	1	gujarati	gujarati	PROPN
gujaf-177	299	2	,	,	PUNCT
gujaf-177	299	3	d	d	PROPN
gujaf-177	299	4	,	,	PUNCT
gujaf-177	299	5	n.	n.	NOUN
gujaf-177	299	6	(	(	PUNCT
gujaf-177	299	7	1995	1995	NUM
gujaf-177	299	8	)	)	PUNCT
gujaf-177	299	9	.	.	PUNCT
gujaf-177	300	1	basic	basic	ADJ
gujaf-177	300	2	econometrics	econometric	NOUN
gujaf-177	300	3	gujarati	gujarati	PROPN
gujaf-177	300	4	5th	5th	NOUN
gujaf-177	300	5	edition.pdf	edition.pdf	X
gujaf-177	300	6	(	(	PUNCT
gujaf-177	300	7	pp	pp	ADJ
gujaf-177	300	8	.	.	PUNCT
gujaf-177	300	9	12–45	12–45	NUM
gujaf-177	300	10	)	)	PUNCT
gujaf-177	300	11	.	.	PUNCT
gujaf-177	301	1	pp	pp	ADV
gujaf-177	301	2	.	.	PUNCT
gujaf-177	302	1	12–45	12–45	NUM
gujaf-177	302	2	.	.	PUNCT
gujaf-177	303	1	hassan	hassan	PROPN
gujaf-177	303	2	,	,	PUNCT
gujaf-177	303	3	s	s	PROPN
gujaf-177	303	4	,	,	PUNCT
gujaf-177	303	5	a.	a.	NOUN
gujaf-177	303	6	,	,	PUNCT
gujaf-177	303	7	&	&	CCONJ
gujaf-177	303	8	muhammad	muhammad	PROPN
gujaf-177	303	9	,	,	PUNCT
gujaf-177	303	10	s	s	PROPN
gujaf-177	303	11	,	,	PUNCT
gujaf-177	303	12	m.	m.	NOUN
gujaf-177	303	13	(	(	PUNCT
gujaf-177	303	14	2016	2016	NUM
gujaf-177	303	15	)	)	PUNCT
gujaf-177	303	16	.	.	PUNCT
gujaf-177	304	1	effect	effect	NOUN
gujaf-177	304	2	of	of	ADP
gujaf-177	304	3	profitability	profitability	NOUN
gujaf-177	304	4	and	and	CCONJ
gujaf-177	304	5	financial	financial	ADJ
gujaf-177	304	6	leverage	leverage	NOUN
gujaf-177	304	7	on	on	ADP
gujaf-177	304	8	capital	capital	NOUN
gujaf-177	304	9	structure	structure	NOUN
gujaf-177	304	10	in	in	ADP
gujaf-177	304	11	pakistan	pakistan	ADJ
gujaf-177	304	12	commercial	commercial	ADJ
gujaf-177	304	13	banks	bank	NOUN
gujaf-177	304	14	.	.	PUNCT
gujaf-177	305	1	journal	journal	NOUN
gujaf-177	305	2	of	of	ADP
gujaf-177	305	3	accounting	accounting	NOUN
gujaf-177	305	4	and	and	CCONJ
gujaf-177	305	5	public	public	ADJ
gujaf-177	305	6	policy	policy	NOUN
gujaf-177	305	7	,	,	PUNCT
gujaf-177	305	8	5(1	5(1	NUM
gujaf-177	305	9	)	)	PUNCT
gujaf-177	305	10	,	,	PUNCT
gujaf-177	305	11	336–342	336–342	NUM
gujaf-177	305	12	.	.	PUNCT
gujaf-177	306	1	iqbal	iqbal	PROPN
gujaf-177	306	2	,	,	PUNCT
gujaf-177	306	3	m.	m.	NOUN
gujaf-177	306	4	,	,	PUNCT
gujaf-177	306	5	&	&	CCONJ
gujaf-177	306	6	javed	javed	PROPN
gujaf-177	306	7	,	,	PUNCT
gujaf-177	306	8	f.	f.	PROPN
gujaf-177	306	9	(	(	PUNCT
gujaf-177	306	10	2017	2017	NUM
gujaf-177	306	11	)	)	PUNCT
gujaf-177	306	12	.	.	PUNCT
gujaf-177	307	1	the	the	DET
gujaf-177	307	2	moderating	moderate	VERB
gujaf-177	307	3	role	role	NOUN
gujaf-177	307	4	of	of	ADP
gujaf-177	307	5	corporate	corporate	ADJ
gujaf-177	307	6	governance	governance	NOUN
gujaf-177	307	7	on	on	ADP
gujaf-177	307	8	the	the	DET
gujaf-177	307	9	relationship	relationship	NOUN
gujaf-177	307	10	between	between	ADP
gujaf-177	307	11	capital	capital	NOUN
gujaf-177	307	12	structure	structure	NOUN
gujaf-177	307	13	and	and	CCONJ
gujaf-177	307	14	financial	financial	ADJ
gujaf-177	307	15	performance	performance	NOUN
gujaf-177	307	16	:	:	PUNCT
gujaf-177	307	17	gusau	gusau	ADJ
gujaf-177	307	18	journal	journal	NOUN
gujaf-177	307	19	of	of	ADP
gujaf-177	307	20	accounting	accounting	NOUN
gujaf-177	307	21	and	and	CCONJ
gujaf-177	307	22	finance	finance	NOUN
gujaf-177	307	23	,	,	PUNCT
gujaf-177	307	24	vol	vol	NOUN
gujaf-177	307	25	.	.	PROPN
gujaf-177	307	26	3	3	NUM
gujaf-177	307	27	,	,	PUNCT
gujaf-177	307	28	issue	issue	NOUN
gujaf-177	307	29	3	3	NUM
gujaf-177	307	30	,	,	PUNCT
gujaf-177	307	31	october	october	PROPN
gujaf-177	307	32	,	,	PUNCT
gujaf-177	307	33	2022	2022	NUM
gujaf-177	307	34	14	14	NUM
gujaf-177	307	35	evidence	evidence	NOUN
gujaf-177	307	36	from	from	ADP
gujaf-177	307	37	manufacturing	manufacture	VERB
gujaf-177	307	38	sector	sector	NOUN
gujaf-177	307	39	of	of	ADP
gujaf-177	307	40	pakistan	pakistan	PROPN
gujaf-177	307	41	.	.	PUNCT
gujaf-177	308	1	international	international	ADJ
gujaf-177	308	2	journal	journal	PROPN
gujaf-177	308	3	of	of	ADP
gujaf-177	308	4	research	research	NOUN
gujaf-177	308	5	in	in	ADP
gujaf-177	308	6	business	business	NOUN
gujaf-177	308	7	and	and	CCONJ
gujaf-177	308	8	social	social	ADJ
gujaf-177	308	9	science	science	NOUN
gujaf-177	308	10	,	,	PUNCT
gujaf-177	308	11	6(1	6(1	NUM
gujaf-177	308	12	)	)	PUNCT
gujaf-177	308	13	,	,	PUNCT
gujaf-177	308	14	89	89	NUM
gujaf-177	308	15	–	–	PUNCT
gujaf-177	308	16	105	105	NUM
gujaf-177	308	17	.	.	PUNCT
gujaf-177	309	1	https://doi.org/https://doi.org/10.20525/ijrbs.v6i1.624	https://doi.org/https://doi.org/10.20525/ijrbs.v6i1.624	INTJ
gujaf-177	309	2	.	.	PUNCT
gujaf-177	309	3	javeed	javeed	PROPN
gujaf-177	309	4	,	,	PUNCT
gujaf-177	309	5	a.	a.	NOUN
gujaf-177	309	6	,	,	PUNCT
gujaf-177	309	7	&	&	CCONJ
gujaf-177	309	8	yaqub	yaqub	PROPN
gujaf-177	309	9	,	,	PUNCT
gujaf-177	309	10	s.	s.	PROPN
gujaf-177	309	11	m.	m.	PROPN
gujaf-177	309	12	(	(	PUNCT
gujaf-177	309	13	2017	2017	NUM
gujaf-177	309	14	)	)	PUNCT
gujaf-177	309	15	.	.	PUNCT
gujaf-177	310	1	revisiting	revisit	VERB
gujaf-177	310	2	capital	capital	NOUN
gujaf-177	310	3	structure	structure	NOUN
gujaf-177	310	4	and	and	CCONJ
gujaf-177	310	5	firm	firm	ADJ
gujaf-177	310	6	value	value	NOUN
gujaf-177	310	7	:	:	PUNCT
gujaf-177	310	8	moderating	moderate	VERB
gujaf-177	310	9	role	role	NOUN
gujaf-177	310	10	of	of	ADP
gujaf-177	310	11	corporate	corporate	ADJ
gujaf-177	310	12	governance	governance	NOUN
gujaf-177	310	13	:	:	PUNCT
gujaf-177	310	14	evidence	evidence	NOUN
gujaf-177	310	15	from	from	ADP
gujaf-177	310	16	pakistan	pakistan	PROPN
gujaf-177	310	17	.	.	PUNCT
gujaf-177	311	1	developing	develop	VERB
gujaf-177	311	2	country	country	NOUN
gujaf-177	311	3	studies	study	NOUN
gujaf-177	311	4	,	,	PUNCT
gujaf-177	311	5	7(5	7(5	NUM
gujaf-177	311	6	)	)	PUNCT
gujaf-177	311	7	,	,	PUNCT
gujaf-177	311	8	2224–2225	2224–2225	NUM
gujaf-177	311	9	.	.	PUNCT
gujaf-177	312	1	jensen	jensen	PROPN
gujaf-177	312	2	,	,	PUNCT
gujaf-177	312	3	m	m	PROPN
gujaf-177	312	4	,	,	PUNCT
gujaf-177	312	5	c.	c.	PROPN
gujaf-177	312	6	,	,	PUNCT
gujaf-177	312	7	&	&	CCONJ
gujaf-177	312	8	meckling	meckling	PROPN
gujaf-177	312	9	,	,	PUNCT
gujaf-177	312	10	w	w	PROPN
gujaf-177	312	11	,	,	PUNCT
gujaf-177	312	12	h.	h.	PROPN
gujaf-177	312	13	(	(	PUNCT
gujaf-177	312	14	1976	1976	NUM
gujaf-177	312	15	)	)	PUNCT
gujaf-177	312	16	.	.	PUNCT
gujaf-177	313	1	theory	theory	NOUN
gujaf-177	313	2	of	of	ADP
gujaf-177	313	3	the	the	DET
gujaf-177	313	4	firm	firm	NOUN
gujaf-177	313	5	:	:	PUNCT
gujaf-177	313	6	managerial	managerial	ADJ
gujaf-177	313	7	behavior	behavior	NOUN
gujaf-177	313	8	,	,	PUNCT
gujaf-177	313	9	agency	agency	NOUN
gujaf-177	313	10	costs	cost	NOUN
gujaf-177	313	11	and	and	CCONJ
gujaf-177	313	12	ownership	ownership	NOUN
gujaf-177	313	13	structure	structure	NOUN
gujaf-177	313	14	.	.	PUNCT
gujaf-177	314	1	journal	journal	NOUN
gujaf-177	314	2	of	of	ADP
gujaf-177	314	3	financial	financial	ADJ
gujaf-177	314	4	economics	economic	NOUN
gujaf-177	314	5	,	,	PUNCT
gujaf-177	314	6	3(4	3(4	NUM
gujaf-177	314	7	)	)	PUNCT
gujaf-177	314	8	,	,	PUNCT
gujaf-177	314	9	305–360	305–360	NUM
gujaf-177	314	10	.	.	PUNCT
gujaf-177	315	1	juma	juma	PROPN
gujaf-177	315	2	,	,	PUNCT
gujaf-177	315	3	a	a	PRON
gujaf-177	315	4	,	,	PUNCT
gujaf-177	315	5	w	w	PROPN
gujaf-177	315	6	,	,	PUNCT
gujaf-177	315	7	j.	j.	PROPN
gujaf-177	315	8	(	(	PUNCT
gujaf-177	315	9	2010	2010	NUM
gujaf-177	315	10	)	)	PUNCT
gujaf-177	315	11	.	.	PUNCT
gujaf-177	316	1	the	the	DET
gujaf-177	316	2	moderating	moderate	VERB
gujaf-177	316	3	influence	influence	NOUN
gujaf-177	316	4	of	of	ADP
gujaf-177	316	5	corporate	corporate	ADJ
gujaf-177	316	6	governance	governance	NOUN
gujaf-177	316	7	on	on	ADP
gujaf-177	316	8	the	the	DET
gujaf-177	316	9	relationship	relationship	NOUN
gujaf-177	316	10	between	between	ADP
gujaf-177	316	11	capital	capital	NOUN
gujaf-177	316	12	structure	structure	NOUN
gujaf-177	316	13	and	and	CCONJ
gujaf-177	316	14	the	the	DET
gujaf-177	316	15	firm	firm	ADJ
gujaf-177	316	16	value	value	NOUN
gujaf-177	316	17	of	of	ADP
gujaf-177	316	18	companies	company	NOUN
gujaf-177	316	19	quoted	quote	VERB
gujaf-177	316	20	at	at	ADP
gujaf-177	316	21	the	the	DET
gujaf-177	316	22	nairobi	nairobi	PROPN
gujaf-177	316	23	stock	stock	PROPN
gujaf-177	316	24	exchange	exchange	PROPN
gujaf-177	316	25	.	.	PUNCT
gujaf-177	317	1	university	university	NOUN
gujaf-177	317	2	of	of	ADP
gujaf-177	317	3	nairobi	nairobi	PROPN
gujaf-177	317	4	.	.	PUNCT
gujaf-177	318	1	kahveci	kahveci	PROPN
gujaf-177	318	2	,	,	PUNCT
gujaf-177	318	3	e.	e.	PROPN
gujaf-177	318	4	,	,	PUNCT
gujaf-177	318	5	&	&	CCONJ
gujaf-177	318	6	wolfs	wolfs	PROPN
gujaf-177	318	7	,	,	PUNCT
gujaf-177	318	8	b.	b.	PROPN
gujaf-177	318	9	(	(	PUNCT
gujaf-177	318	10	2019	2019	NUM
gujaf-177	318	11	)	)	PUNCT
gujaf-177	318	12	.	.	PUNCT
gujaf-177	319	1	family	family	NOUN
gujaf-177	319	2	business	business	NOUN
gujaf-177	319	3	,	,	PUNCT
gujaf-177	319	4	firm	firm	ADJ
gujaf-177	319	5	efficiency	efficiency	NOUN
gujaf-177	319	6	and	and	CCONJ
gujaf-177	319	7	corporate	corporate	ADJ
gujaf-177	319	8	governance	governance	NOUN
gujaf-177	319	9	relation	relation	NOUN
gujaf-177	319	10	:	:	PUNCT
gujaf-177	319	11	the	the	DET
gujaf-177	319	12	case	case	NOUN
gujaf-177	319	13	of	of	ADP
gujaf-177	319	14	corporate	corporate	ADJ
gujaf-177	319	15	governance	governance	NOUN
gujaf-177	319	16	index	index	NOUN
gujaf-177	319	17	firms	firm	NOUN
gujaf-177	319	18	in	in	ADP
gujaf-177	319	19	turkey	turkey	PROPN
gujaf-177	319	20	.	.	PUNCT
gujaf-177	320	1	academy	academy	PROPN
gujaf-177	320	2	of	of	ADP
gujaf-177	320	3	strategic	strategic	ADJ
gujaf-177	320	4	management	management	NOUN
gujaf-177	320	5	journal	journal	NOUN
gujaf-177	320	6	,	,	PUNCT
gujaf-177	320	7	18(1	18(1	NUM
gujaf-177	320	8	)	)	PUNCT
gujaf-177	320	9	,	,	PUNCT
gujaf-177	320	10	1–12	1–12	NOUN
gujaf-177	320	11	.	.	PUNCT
gujaf-177	321	1	liu	liu	PROPN
gujaf-177	321	2	,	,	PUNCT
gujaf-177	321	3	s.	s.	PROPN
gujaf-177	321	4	(	(	PUNCT
gujaf-177	321	5	2011	2011	NUM
gujaf-177	321	6	)	)	PUNCT
gujaf-177	321	7	.	.	PUNCT
gujaf-177	322	1	board	board	NOUN
gujaf-177	322	2	governance	governance	NOUN
gujaf-177	322	3	and	and	CCONJ
gujaf-177	322	4	earnings	earning	NOUN
gujaf-177	322	5	management	management	NOUN
gujaf-177	322	6	of	of	ADP
gujaf-177	322	7	chinese	chinese	ADJ
gujaf-177	322	8	listed	list	VERB
gujaf-177	322	9	companies	company	NOUN
gujaf-177	322	10	.	.	PUNCT
gujaf-177	323	1	a	a	DET
gujaf-177	323	2	published	publish	VERB
gujaf-177	323	3	thesis	thesis	NOUN
gujaf-177	323	4	for	for	ADP
gujaf-177	323	5	master	master	NOUN
gujaf-177	323	6	of	of	ADP
gujaf-177	323	7	philosophy	philosophy	NOUN
gujaf-177	323	8	in	in	ADP
gujaf-177	323	9	environmental	environmental	ADJ
gujaf-177	323	10	and	and	CCONJ
gujaf-177	323	11	development	development	NOUN
gujaf-177	323	12	economics	economic	NOUN
gujaf-177	323	13	degree	degree	NOUN
gujaf-177	323	14	.	.	PUNCT
gujaf-177	324	1	submitted	submit	VERB
gujaf-177	324	2	to	to	ADP
gujaf-177	324	3	the	the	DET
gujaf-177	324	4	department	department	PROPN
gujaf-177	324	5	of	of	ADP
gujaf-177	324	6	econonics	econonics	PROPN
gujaf-177	324	7	university	university	PROPN
gujaf-177	324	8	of	of	ADP
gujaf-177	324	9	oslo	oslo	PROPN
gujaf-177	324	10	,	,	PUNCT
gujaf-177	324	11	china	china	PROPN
gujaf-177	324	12	.	.	PUNCT
gujaf-177	325	1	liuraman	liuraman	PROPN
gujaf-177	325	2	,	,	PUNCT
gujaf-177	325	3	z.	z.	PROPN
gujaf-177	325	4	,	,	PUNCT
gujaf-177	325	5	&	&	CCONJ
gujaf-177	325	6	dabari	dabari	PROPN
gujaf-177	325	7	,	,	PUNCT
gujaf-177	325	8	i	i	PRON
gujaf-177	325	9	,	,	PUNCT
gujaf-177	325	10	j.	j.	PROPN
gujaf-177	325	11	(	(	PUNCT
gujaf-177	325	12	2020	2020	NUM
gujaf-177	325	13	)	)	PUNCT
gujaf-177	325	14	.	.	PUNCT
gujaf-177	326	1	moderating	moderate	VERB
gujaf-177	326	2	road	road	NOUN
gujaf-177	326	3	of	of	ADP
gujaf-177	326	4	board	board	NOUN
gujaf-177	326	5	quality	quality	NOUN
gujaf-177	326	6	on	on	ADP
gujaf-177	326	7	capital	capital	NOUN
gujaf-177	326	8	structure	structure	NOUN
gujaf-177	326	9	and	and	CCONJ
gujaf-177	326	10	financial	financial	ADJ
gujaf-177	326	11	performance	performance	NOUN
gujaf-177	326	12	of	of	ADP
gujaf-177	326	13	listed	list	VERB
gujaf-177	326	14	industrial	industrial	ADJ
gujaf-177	326	15	goods	good	NOUN
gujaf-177	326	16	companies	company	NOUN
gujaf-177	326	17	in	in	ADP
gujaf-177	326	18	nigeria	nigeria	PROPN
gujaf-177	326	19	.	.	PUNCT
gujaf-177	327	1	atbu	atbu	PROPN
gujaf-177	327	2	journal	journal	PROPN
gujaf-177	327	3	of	of	ADP
gujaf-177	327	4	accounting	accounting	NOUN
gujaf-177	327	5	and	and	CCONJ
gujaf-177	327	6	finance	finance	NOUN
gujaf-177	327	7	,	,	PUNCT
gujaf-177	327	8	1(1	1(1	NUM
gujaf-177	327	9	)	)	PUNCT
gujaf-177	327	10	,	,	PUNCT
gujaf-177	327	11	53–65	53–65	NUM
gujaf-177	327	12	.	.	PUNCT
gujaf-177	328	1	maina	maina	PROPN
gujaf-177	328	2	,	,	PUNCT
gujaf-177	328	3	l.	l.	PROPN
gujaf-177	328	4	,	,	PUNCT
gujaf-177	328	5	&	&	CCONJ
gujaf-177	328	6	ishmail	ishmail	NOUN
gujaf-177	328	7	,	,	PUNCT
gujaf-177	328	8	m.	m.	NOUN
gujaf-177	328	9	(	(	PUNCT
gujaf-177	328	10	2014	2014	NUM
gujaf-177	328	11	)	)	PUNCT
gujaf-177	328	12	.	.	PUNCT
gujaf-177	329	1	capital	capital	NOUN
gujaf-177	329	2	structure	structure	NOUN
gujaf-177	329	3	and	and	CCONJ
gujaf-177	329	4	financial	financial	ADJ
gujaf-177	329	5	performance	performance	NOUN
gujaf-177	329	6	in	in	ADP
gujaf-177	329	7	kenya	kenya	PROPN
gujaf-177	329	8	:	:	PUNCT
gujaf-177	329	9	evidence	evidence	NOUN
gujaf-177	329	10	from	from	ADP
gujaf-177	329	11	firms	firm	NOUN
gujaf-177	329	12	listed	list	VERB
gujaf-177	329	13	at	at	ADP
gujaf-177	329	14	the	the	DET
gujaf-177	329	15	nairobi	nairobi	PROPN
gujaf-177	329	16	securities	securities	PROPN
gujaf-177	329	17	exchange	exchange	PROPN
gujaf-177	329	18	.	.	PUNCT
gujaf-177	330	1	international	international	ADJ
gujaf-177	330	2	journal	journal	NOUN
gujaf-177	330	3	of	of	ADP
gujaf-177	330	4	social	social	ADJ
gujaf-177	330	5	sciences	science	NOUN
gujaf-177	330	6	and	and	CCONJ
gujaf-177	330	7	entrepreneurship	entrepreneurship	NOUN
gujaf-177	330	8	,	,	PUNCT
gujaf-177	330	9	1(11	1(11	NUM
gujaf-177	330	10	)	)	PUNCT
gujaf-177	330	11	,	,	PUNCT
gujaf-177	330	12	1–14	1–14	PROPN
gujaf-177	330	13	.	.	PUNCT
gujaf-177	330	14	modigliani	modigliani	PROPN
gujaf-177	330	15	,	,	PUNCT
gujaf-177	330	16	f.	f.	PROPN
gujaf-177	330	17	,	,	PUNCT
gujaf-177	330	18	&	&	CCONJ
gujaf-177	330	19	miller	miller	PROPN
gujaf-177	330	20	,	,	PUNCT
gujaf-177	330	21	a.	a.	NOUN
gujaf-177	330	22	(	(	PUNCT
gujaf-177	330	23	1958	1958	NUM
gujaf-177	330	24	)	)	PUNCT
gujaf-177	330	25	.	.	PUNCT
gujaf-177	331	1	the	the	DET
gujaf-177	331	2	cost	cost	NOUN
gujaf-177	331	3	of	of	ADP
gujaf-177	331	4	capital	capital	NOUN
gujaf-177	331	5	,	,	PUNCT
gujaf-177	331	6	corporate	corporate	ADJ
gujaf-177	331	7	governance	governance	NOUN
gujaf-177	331	8	and	and	CCONJ
gujaf-177	331	9	the	the	DET
gujaf-177	331	10	theory	theory	NOUN
gujaf-177	331	11	of	of	ADP
gujaf-177	331	12	investment	investment	NOUN
gujaf-177	331	13	.	.	PUNCT
gujaf-177	332	1	the	the	DET
gujaf-177	332	2	american	american	PROPN
gujaf-177	332	3	economic	economic	PROPN
gujaf-177	332	4	review	review	PROPN
gujaf-177	332	5	,	,	PUNCT
gujaf-177	332	6	5(2	5(2	NUM
gujaf-177	332	7	)	)	PUNCT
gujaf-177	332	8	,	,	PUNCT
gujaf-177	332	9	261–297	261–297	NUM
gujaf-177	332	10	.	.	PUNCT
gujaf-177	333	1	mohammed	mohammed	PROPN
gujaf-177	333	2	,	,	PUNCT
gujaf-177	333	3	i.	i.	PROPN
gujaf-177	333	4	,	,	PUNCT
gujaf-177	333	5	gugong	gugong	PROPN
gujaf-177	333	6	,	,	PUNCT
gujaf-177	333	7	b	b	NOUN
gujaf-177	333	8	,	,	PUNCT
gujaf-177	333	9	k.	k.	PROPN
gujaf-177	333	10	,	,	PUNCT
gujaf-177	333	11	&	&	CCONJ
gujaf-177	333	12	ayuba	ayuba	PROPN
gujaf-177	333	13	,	,	PUNCT
gujaf-177	333	14	a.	a.	NOUN
gujaf-177	333	15	(	(	PUNCT
gujaf-177	333	16	2022	2022	NUM
gujaf-177	333	17	)	)	PUNCT
gujaf-177	333	18	.	.	PUNCT
gujaf-177	334	1	capital	capital	NOUN
gujaf-177	334	2	structure	structure	NOUN
gujaf-177	334	3	,	,	PUNCT
gujaf-177	334	4	board	board	NOUN
gujaf-177	334	5	size	size	NOUN
gujaf-177	334	6	and	and	CCONJ
gujaf-177	334	7	financial	financial	ADJ
gujaf-177	334	8	performance	performance	NOUN
gujaf-177	334	9	of	of	ADP
gujaf-177	334	10	listed	list	VERB
gujaf-177	334	11	deposit	deposit	NOUN
gujaf-177	334	12	money	money	NOUN
gujaf-177	334	13	banks	bank	NOUN
gujaf-177	334	14	in	in	ADP
gujaf-177	334	15	nigeria	nigeria	PROPN
gujaf-177	334	16	.	.	PUNCT
gujaf-177	335	1	nda	nda	PROPN
gujaf-177	335	2	journal	journal	PROPN
gujaf-177	335	3	of	of	ADP
gujaf-177	335	4	management	management	PROPN
gujaf-177	335	5	sciences	sciences	PROPN
gujaf-177	335	6	research	research	NOUN
gujaf-177	335	7	,	,	PUNCT
gujaf-177	335	8	2(1	2(1	NUM
gujaf-177	335	9	)	)	PUNCT
gujaf-177	335	10	,	,	PUNCT
gujaf-177	335	11	12–25	12–25	NUM
gujaf-177	335	12	.	.	PUNCT
gujaf-177	336	1	muhammad	muhammad	PROPN
gujaf-177	336	2	,	,	PUNCT
gujaf-177	336	3	s.	s.	PROPN
gujaf-177	336	4	,	,	PUNCT
gujaf-177	336	5	&	&	CCONJ
gujaf-177	336	6	kurawa	kurawa	PROPN
gujaf-177	336	7	,	,	PUNCT
gujaf-177	336	8	j	j	PROPN
gujaf-177	336	9	,	,	PUNCT
gujaf-177	336	10	m.	m.	NOUN
gujaf-177	336	11	(	(	PUNCT
gujaf-177	336	12	2021	2021	NUM
gujaf-177	336	13	)	)	PUNCT
gujaf-177	336	14	.	.	PUNCT
gujaf-177	337	1	board	board	NOUN
gujaf-177	337	2	attributes	attribute	NOUN
gujaf-177	337	3	and	and	CCONJ
gujaf-177	337	4	value	value	NOUN
gujaf-177	337	5	of	of	ADP
gujaf-177	337	6	listed	list	VERB
gujaf-177	337	7	insurance	insurance	NOUN
gujaf-177	337	8	companies	company	NOUN
gujaf-177	337	9	in	in	ADP
gujaf-177	337	10	nigeria	nigeria	PROPN
gujaf-177	337	11	:	:	PUNCT
gujaf-177	337	12	the	the	DET
gujaf-177	337	13	mediating	mediate	VERB
gujaf-177	337	14	effect	effect	NOUN
gujaf-177	337	15	of	of	ADP
gujaf-177	337	16	earnings	earning	NOUN
gujaf-177	337	17	quality	quality	NOUN
gujaf-177	337	18	.	.	PUNCT
gujaf-177	338	1	international	international	ADJ
gujaf-177	338	2	journal	journal	PROPN
gujaf-177	338	3	of	of	ADP
gujaf-177	338	4	management	management	NOUN
gujaf-177	338	5	science	science	NOUN
gujaf-177	338	6	and	and	CCONJ
gujaf-177	338	7	business	business	NOUN
gujaf-177	338	8	administration	administration	NOUN
gujaf-177	338	9	,	,	PUNCT
gujaf-177	338	10	8(1	8(1	NOUN
gujaf-177	338	11	)	)	PUNCT
gujaf-177	338	12	,	,	PUNCT
gujaf-177	338	13	7–23	7–23	PROPN
gujaf-177	338	14	.	.	PUNCT
gujaf-177	339	1	https://doi.org/10.18775/ijmsba.18495664	https://doi.org/10.18775/ijmsba.18495664	NOUN
gujaf-177	339	2	5419.2014.81.1001	5419.2014.81.1001	NUM
gujaf-177	339	3	myers	myer	NOUN
gujaf-177	339	4	,	,	PUNCT
gujaf-177	339	5	s.	s.	PROPN
gujaf-177	339	6	,	,	PUNCT
gujaf-177	339	7	&	&	CCONJ
gujaf-177	339	8	majuf	majuf	PROPN
gujaf-177	339	9	,	,	PUNCT
gujaf-177	339	10	c.	c.	PROPN
gujaf-177	339	11	(	(	PUNCT
gujaf-177	339	12	1984	1984	NUM
gujaf-177	339	13	)	)	PUNCT
gujaf-177	339	14	.	.	PUNCT
gujaf-177	340	1	capital	capital	NOUN
gujaf-177	340	2	structure	structure	NOUN
gujaf-177	340	3	puzzle	puzzle	NOUN
gujaf-177	340	4	.	.	PUNCT
gujaf-177	341	1	national	national	PROPN
gujaf-177	341	2	bureau	bureau	PROPN
gujaf-177	341	3	of	of	ADP
gujaf-177	341	4	economic	economic	PROPN
gujaf-177	341	5	research	research	PROPN
gujaf-177	341	6	cambridge	cambridge	PROPN
gujaf-177	341	7	,	,	PUNCT
gujaf-177	341	8	5(5	5(5	NUM
gujaf-177	341	9	)	)	PUNCT
gujaf-177	341	10	,	,	PUNCT
gujaf-177	341	11	55–64	55–64	NUM
gujaf-177	341	12	.	.	PUNCT
gujaf-177	342	1	gusau	gusau	PROPN
gujaf-177	342	2	journal	journal	PROPN
gujaf-177	342	3	of	of	ADP
gujaf-177	342	4	accounting	accounting	NOUN
gujaf-177	342	5	and	and	CCONJ
gujaf-177	342	6	finance	finance	NOUN
gujaf-177	342	7	,	,	PUNCT
gujaf-177	342	8	vol	vol	NOUN
gujaf-177	342	9	.	.	PROPN
gujaf-177	342	10	3	3	NUM
gujaf-177	342	11	,	,	PUNCT
gujaf-177	342	12	issue	issue	NOUN
gujaf-177	342	13	3	3	NUM
gujaf-177	342	14	,	,	PUNCT
gujaf-177	342	15	october	october	PROPN
gujaf-177	342	16	,	,	PUNCT
gujaf-177	342	17	2022	2022	NUM
gujaf-177	342	18	15	15	NUM
gujaf-177	342	19	nikoo	nikoo	NOUN
gujaf-177	342	20	,	,	PUNCT
gujaf-177	342	21	s	s	PROPN
gujaf-177	342	22	,	,	PUNCT
gujaf-177	342	23	f.	f.	PROPN
gujaf-177	342	24	(	(	PUNCT
gujaf-177	342	25	2015	2015	NUM
gujaf-177	342	26	)	)	PUNCT
gujaf-177	342	27	.	.	PUNCT
gujaf-177	343	1	impact	impact	NOUN
gujaf-177	343	2	of	of	ADP
gujaf-177	343	3	capital	capital	NOUN
gujaf-177	343	4	structure	structure	NOUN
gujaf-177	343	5	on	on	ADP
gujaf-177	343	6	banking	banking	NOUN
gujaf-177	343	7	performance	performance	NOUN
gujaf-177	343	8	:	:	PUNCT
gujaf-177	343	9	evidence	evidence	NOUN
gujaf-177	343	10	from	from	ADP
gujaf-177	343	11	tehran	tehran	PROPN
gujaf-177	343	12	stock	stock	PROPN
gujaf-177	343	13	exchange	exchange	PROPN
gujaf-177	343	14	.	.	PUNCT
gujaf-177	344	1	international	international	ADJ
gujaf-177	344	2	research	research	PROPN
gujaf-177	344	3	journal	journal	NOUN
gujaf-177	344	4	of	of	ADP
gujaf-177	344	5	applied	apply	VERB
gujaf-177	344	6	and	and	CCONJ
gujaf-177	344	7	basic	basic	ADJ
gujaf-177	344	8	sciences	science	NOUN
gujaf-177	344	9	,	,	PUNCT
gujaf-177	344	10	9(5	9(5	NUM
gujaf-177	344	11	)	)	PUNCT
gujaf-177	344	12	,	,	PUNCT
gujaf-177	344	13	923–936	923–936	NUM
gujaf-177	344	14	.	.	PUNCT
gujaf-177	344	15	nirajini	nirajini	PROPN
gujaf-177	344	16	,	,	PUNCT
gujaf-177	344	17	a.	a.	PROPN
gujaf-177	344	18	,	,	PUNCT
gujaf-177	344	19	&	&	CCONJ
gujaf-177	344	20	priya	priya	PROPN
gujaf-177	344	21	,	,	PUNCT
gujaf-177	344	22	k	k	PROPN
gujaf-177	344	23	,	,	PUNCT
gujaf-177	344	24	b.	b.	PROPN
gujaf-177	344	25	(	(	PUNCT
gujaf-177	344	26	2013	2013	NUM
gujaf-177	344	27	)	)	PUNCT
gujaf-177	344	28	.	.	PUNCT
gujaf-177	345	1	impact	impact	NOUN
gujaf-177	345	2	of	of	ADP
gujaf-177	345	3	capital	capital	NOUN
gujaf-177	345	4	structure	structure	NOUN
gujaf-177	345	5	on	on	ADP
gujaf-177	345	6	financial	financial	ADJ
gujaf-177	345	7	performance	performance	NOUN
gujaf-177	345	8	of	of	ADP
gujaf-177	345	9	the	the	DET
gujaf-177	345	10	listed	list	VERB
gujaf-177	345	11	trading	trading	NOUN
gujaf-177	345	12	companies	company	NOUN
gujaf-177	345	13	in	in	ADP
gujaf-177	345	14	sri	sri	PROPN
gujaf-177	345	15	lanka	lanka	PROPN
gujaf-177	345	16	.	.	PUNCT
gujaf-177	346	1	international	international	ADJ
gujaf-177	346	2	journal	journal	PROPN
gujaf-177	346	3	of	of	ADP
gujaf-177	346	4	scientific	scientific	ADJ
gujaf-177	346	5	research	research	NOUN
gujaf-177	346	6	publications	publication	NOUN
gujaf-177	346	7	,	,	PUNCT
gujaf-177	346	8	3(5	3(5	NUM
gujaf-177	346	9	)	)	PUNCT
gujaf-177	346	10	,	,	PUNCT
gujaf-177	346	11	1–9	1–9	PROPN
gujaf-177	346	12	.	.	NOUN
gujaf-177	346	13	ogiriki	ogiriki	ADJ
gujaf-177	346	14	,	,	PUNCT
gujaf-177	346	15	t.	t.	PROPN
gujaf-177	346	16	,	,	PUNCT
gujaf-177	346	17	andabai	andabai	NOUN
gujaf-177	346	18	,	,	PUNCT
gujaf-177	346	19	p.	p.	NOUN
gujaf-177	346	20	,	,	PUNCT
gujaf-177	346	21	&	&	CCONJ
gujaf-177	346	22	werigbelegha	werigbelegha	PROPN
gujaf-177	346	23	,	,	PUNCT
gujaf-177	346	24	b.	b.	PROPN
gujaf-177	346	25	(	(	PUNCT
gujaf-177	346	26	2018	2018	NUM
gujaf-177	346	27	)	)	PUNCT
gujaf-177	346	28	.	.	PUNCT
gujaf-177	347	1	effect	effect	NOUN
gujaf-177	347	2	of	of	ADP
gujaf-177	347	3	financial	financial	ADJ
gujaf-177	347	4	leverage	leverage	NOUN
gujaf-177	347	5	on	on	ADP
gujaf-177	347	6	corporate	corporate	ADJ
gujaf-177	347	7	performance	performance	NOUN
gujaf-177	347	8	of	of	ADP
gujaf-177	347	9	firms	firm	NOUN
gujaf-177	347	10	in	in	ADP
gujaf-177	347	11	nigeria	nigeria	PROPN
gujaf-177	347	12	.	.	PUNCT
gujaf-177	348	1	research	research	NOUN
gujaf-177	348	2	journal	journal	PROPN
gujaf-177	348	3	of	of	ADP
gujaf-177	348	4	finance	finance	NOUN
gujaf-177	348	5	and	and	CCONJ
gujaf-177	348	6	accounting	accounting	NOUN
gujaf-177	348	7	,	,	PUNCT
gujaf-177	348	8	9(4	9(4	NUM
gujaf-177	348	9	)	)	PUNCT
gujaf-177	348	10	,	,	PUNCT
gujaf-177	348	11	2–15	2–15	PROPN
gujaf-177	348	12	.	.	PUNCT
gujaf-177	349	1	oladeji	oladeji	PROPN
gujaf-177	349	2	,	,	PUNCT
gujaf-177	349	3	t.	t.	PROPN
gujaf-177	349	4	,	,	PUNCT
gujaf-177	349	5	ikpefan	ikpefan	PROPN
gujaf-177	349	6	,	,	PUNCT
gujaf-177	349	7	a	a	PRON
gujaf-177	349	8	,	,	PUNCT
gujaf-177	349	9	o.	o.	NOUN
gujaf-177	349	10	,	,	PUNCT
gujaf-177	349	11	&	&	CCONJ
gujaf-177	349	12	olokoyo	olokoyo	PROPN
gujaf-177	349	13	,	,	PUNCT
gujaf-177	349	14	f	f	X
gujaf-177	349	15	,	,	PUNCT
gujaf-177	349	16	o.	o.	NOUN
gujaf-177	349	17	(	(	PUNCT
gujaf-177	349	18	2015	2015	NUM
gujaf-177	349	19	)	)	PUNCT
gujaf-177	349	20	.	.	PUNCT
gujaf-177	350	1	an	an	DET
gujaf-177	350	2	empirical	empirical	ADJ
gujaf-177	350	3	analysis	analysis	NOUN
gujaf-177	350	4	of	of	ADP
gujaf-177	350	5	capital	capital	NOUN
gujaf-177	350	6	structure	structure	NOUN
gujaf-177	350	7	on	on	ADP
gujaf-177	350	8	performance	performance	NOUN
gujaf-177	350	9	of	of	ADP
gujaf-177	350	10	firms	firm	NOUN
gujaf-177	350	11	in	in	ADP
gujaf-177	350	12	the	the	DET
gujaf-177	350	13	petroleum	petroleum	NOUN
gujaf-177	350	14	industry	industry	NOUN
gujaf-177	350	15	in	in	ADP
gujaf-177	350	16	nigeria	nigeria	PROPN
gujaf-177	350	17	.	.	PUNCT
gujaf-177	351	1	journal	journal	PROPN
gujaf-177	351	2	of	of	ADP
gujaf-177	351	3	accounting	accounting	NOUN
gujaf-177	351	4	and	and	CCONJ
gujaf-177	351	5	auditing	auditing	NOUN
gujaf-177	351	6	,	,	PUNCT
gujaf-177	351	7	5(3	5(3	NUM
gujaf-177	351	8	)	)	PUNCT
gujaf-177	351	9	,	,	PUNCT
gujaf-177	351	10	1–15	1–15	NUM
gujaf-177	351	11	.	.	PUNCT
gujaf-177	352	1	oladele	oladele	PROPN
gujaf-177	352	2	,	,	PUNCT
gujaf-177	352	3	a	a	PRON
gujaf-177	352	4	,	,	PUNCT
gujaf-177	352	5	s.	s.	PROPN
gujaf-177	352	6	,	,	PUNCT
gujaf-177	352	7	omotosho	omotosho	NOUN
gujaf-177	352	8	,	,	PUNCT
gujaf-177	352	9	o.	o.	PROPN
gujaf-177	352	10	,	,	PUNCT
gujaf-177	352	11	&	&	CCONJ
gujaf-177	352	12	adeniji	adeniji	PROPN
gujaf-177	352	13	,	,	PUNCT
gujaf-177	352	14	d	d	PROPN
gujaf-177	352	15	,	,	PUNCT
gujaf-177	352	16	s.	s.	PROPN
gujaf-177	352	17	(	(	PUNCT
gujaf-177	352	18	2017	2017	NUM
gujaf-177	352	19	)	)	PUNCT
gujaf-177	352	20	.	.	PUNCT
gujaf-177	353	1	effect	effect	NOUN
gujaf-177	353	2	of	of	ADP
gujaf-177	353	3	capital	capital	NOUN
gujaf-177	353	4	structure	structure	NOUN
gujaf-177	353	5	on	on	ADP
gujaf-177	353	6	the	the	DET
gujaf-177	353	7	performance	performance	NOUN
gujaf-177	353	8	of	of	ADP
gujaf-177	353	9	nigerian	nigerian	ADJ
gujaf-177	353	10	listed	list	VERB
gujaf-177	353	11	manufacturing	manufacturing	NOUN
gujaf-177	353	12	firms	firm	NOUN
gujaf-177	353	13	.	.	PUNCT
gujaf-177	354	1	european	european	PROPN
gujaf-177	354	2	journal	journal	PROPN
gujaf-177	354	3	of	of	ADP
gujaf-177	354	4	business	business	NOUN
gujaf-177	354	5	and	and	CCONJ
gujaf-177	354	6	management	management	NOUN
gujaf-177	354	7	,	,	PUNCT
gujaf-177	354	8	9(7	9(7	NUM
gujaf-177	354	9	)	)	PUNCT
gujaf-177	354	10	,	,	PUNCT
gujaf-177	354	11	12–26	12–26	NUM
gujaf-177	354	12	.	.	PUNCT
gujaf-177	355	1	olowokure	olowokure	NOUN
gujaf-177	355	2	,	,	PUNCT
gujaf-177	355	3	o	o	NOUN
gujaf-177	355	4	,	,	PUNCT
gujaf-177	355	5	a.	a.	NOUN
gujaf-177	355	6	,	,	PUNCT
gujaf-177	355	7	tanko	tanko	PROPN
gujaf-177	355	8	,	,	PUNCT
gujaf-177	355	9	m.	m.	NOUN
gujaf-177	355	10	,	,	PUNCT
gujaf-177	355	11	&	&	CCONJ
gujaf-177	355	12	nyor	nyor	NOUN
gujaf-177	355	13	,	,	PUNCT
gujaf-177	355	14	t.	t.	PROPN
gujaf-177	355	15	(	(	PUNCT
gujaf-177	355	16	2016	2016	NUM
gujaf-177	355	17	)	)	PUNCT
gujaf-177	355	18	.	.	PUNCT
gujaf-177	356	1	firm	firm	ADJ
gujaf-177	356	2	structural	structural	ADJ
gujaf-177	356	3	characteristics	characteristic	NOUN
gujaf-177	356	4	and	and	CCONJ
gujaf-177	356	5	financial	financial	ADJ
gujaf-177	356	6	reporting	reporting	NOUN
gujaf-177	356	7	quality	quality	NOUN
gujaf-177	356	8	of	of	ADP
gujaf-177	356	9	listed	list	VERB
gujaf-177	356	10	deposit	deposit	NOUN
gujaf-177	356	11	money	money	NOUN
gujaf-177	356	12	banks	bank	NOUN
gujaf-177	356	13	in	in	ADP
gujaf-177	356	14	nigeria	nigeria	PROPN
gujaf-177	356	15	.	.	PUNCT
gujaf-177	357	1	international	international	ADJ
gujaf-177	357	2	business	business	NOUN
gujaf-177	357	3	research	research	NOUN
gujaf-177	357	4	,	,	PUNCT
gujaf-177	357	5	9(1	9(1	NUM
gujaf-177	357	6	)	)	PUNCT
gujaf-177	357	7	,	,	PUNCT
gujaf-177	357	8	106–122	106–122	NUM
gujaf-177	357	9	.	.	PUNCT
gujaf-177	358	1	https://doi.org/10.5539/ibr.v9n1p106	https://doi.org/10.5539/ibr.v9n1p106	PROPN
gujaf-177	358	2	pereira	pereira	PROPN
gujaf-177	358	3	,	,	PUNCT
gujaf-177	358	4	v	v	PROPN
gujaf-177	358	5	,	,	PUNCT
gujaf-177	358	6	m	m	NOUN
gujaf-177	358	7	,	,	PUNCT
gujaf-177	358	8	m.	m.	NOUN
gujaf-177	358	9	,	,	PUNCT
gujaf-177	358	10	&	&	CCONJ
gujaf-177	358	11	filipe	filipe	PROPN
gujaf-177	358	12	,	,	PUNCT
gujaf-177	358	13	j	j	PROPN
gujaf-177	358	14	,	,	PUNCT
gujaf-177	358	15	a	a	PRON
gujaf-177	358	16	,	,	PUNCT
gujaf-177	358	17	c	c	X
gujaf-177	358	18	,	,	PUNCT
gujaf-177	358	19	b.	b.	PROPN
gujaf-177	358	20	(	(	PUNCT
gujaf-177	358	21	2018	2018	NUM
gujaf-177	358	22	)	)	PUNCT
gujaf-177	358	23	.	.	PUNCT
gujaf-177	359	1	quality	quality	NOUN
gujaf-177	359	2	of	of	ADP
gujaf-177	359	3	board	board	NOUN
gujaf-177	359	4	members	member	NOUN
gujaf-177	359	5	’	’	PART
gujaf-177	359	6	training	training	NOUN
gujaf-177	359	7	and	and	CCONJ
gujaf-177	359	8	bank	bank	NOUN
gujaf-177	359	9	financial	financial	ADJ
gujaf-177	359	10	performance	performance	NOUN
gujaf-177	359	11	:	:	PUNCT
gujaf-177	359	12	evidence	evidence	NOUN
gujaf-177	359	13	from	from	ADP
gujaf-177	359	14	portugal	portugal	PROPN
gujaf-177	359	15	.	.	PUNCT
gujaf-177	360	1	international	international	ADJ
gujaf-177	360	2	journal	journal	PROPN
gujaf-177	360	3	of	of	ADP
gujaf-177	360	4	economics	economic	NOUN
gujaf-177	360	5	and	and	CCONJ
gujaf-177	360	6	business	business	NOUN
gujaf-177	360	7	administration	administration	NOUN
gujaf-177	360	8	,	,	PUNCT
gujaf-177	360	9	6(3	6(3	NUM
gujaf-177	360	10	)	)	PUNCT
gujaf-177	360	11	,	,	PUNCT
gujaf-177	360	12	47–79	47–79	ADV
gujaf-177	360	13	.	.	PUNCT
gujaf-177	361	1	peters	peters	PROPN
gujaf-177	361	2	,	,	PUNCT
gujaf-177	361	3	s.	s.	PROPN
gujaf-177	361	4	,	,	PUNCT
gujaf-177	361	5	miller	miller	PROPN
gujaf-177	361	6	,	,	PUNCT
gujaf-177	361	7	m.	m.	NOUN
gujaf-177	361	8	,	,	PUNCT
gujaf-177	361	9	&	&	CCONJ
gujaf-177	361	10	kusyk	kusyk	PROPN
gujaf-177	361	11	,	,	PUNCT
gujaf-177	361	12	s.	s.	PROPN
gujaf-177	361	13	(	(	PUNCT
gujaf-177	361	14	2010	2010	NUM
gujaf-177	361	15	)	)	PUNCT
gujaf-177	361	16	.	.	PUNCT
gujaf-177	362	1	how	how	SCONJ
gujaf-177	362	2	relevant	relevant	ADJ
gujaf-177	362	3	are	be	AUX
gujaf-177	362	4	corporate	corporate	ADJ
gujaf-177	362	5	governance	governance	NOUN
gujaf-177	362	6	and	and	CCONJ
gujaf-177	362	7	corporate	corporate	ADJ
gujaf-177	362	8	social	social	ADJ
gujaf-177	362	9	responsibility	responsibility	NOUN
gujaf-177	362	10	in	in	ADP
gujaf-177	362	11	emerging	emerge	VERB
gujaf-177	362	12	markets	market	NOUN
gujaf-177	362	13	?	?	PUNCT
gujaf-177	363	1	journal	journal	NOUN
gujaf-177	363	2	of	of	ADP
gujaf-177	363	3	accounting	accounting	NOUN
gujaf-177	363	4	and	and	CCONJ
gujaf-177	363	5	auditing	auditing	NOUN
gujaf-177	363	6	:	:	PUNCT
gujaf-177	363	7	research	research	NOUN
gujaf-177	363	8	&	&	CCONJ
gujaf-177	363	9	practice	practice	NOUN
gujaf-177	363	10	,	,	PUNCT
gujaf-177	363	11	11(4	11(4	NUM
gujaf-177	363	12	)	)	PUNCT
gujaf-177	363	13	,	,	PUNCT
gujaf-177	363	14	429–445	429–445	NUM
gujaf-177	363	15	.	.	PUNCT
gujaf-177	364	1	qasim	qasim	PROPN
gujaf-177	364	2	,	,	PUNCT
gujaf-177	364	3	a.	a.	NOUN
gujaf-177	364	4	(	(	PUNCT
gujaf-177	364	5	2014	2014	NUM
gujaf-177	364	6	)	)	PUNCT
gujaf-177	364	7	.	.	PUNCT
gujaf-177	365	1	the	the	DET
gujaf-177	365	2	impact	impact	NOUN
gujaf-177	365	3	of	of	ADP
gujaf-177	365	4	corporate	corporate	ADJ
gujaf-177	365	5	governance	governance	NOUN
gujaf-177	365	6	on	on	ADP
gujaf-177	365	7	firm	firm	ADJ
gujaf-177	365	8	performance	performance	NOUN
gujaf-177	365	9	:	:	PUNCT
gujaf-177	365	10	evidence	evidence	NOUN
gujaf-177	365	11	from	from	ADP
gujaf-177	365	12	the	the	DET
gujaf-177	365	13	uae	uae	PROPN
gujaf-177	365	14	.	.	PUNCT
gujaf-177	365	15	european	european	PROPN
gujaf-177	365	16	journal	journal	PROPN
gujaf-177	365	17	of	of	ADP
gujaf-177	365	18	business	business	NOUN
gujaf-177	365	19	management	management	NOUN
gujaf-177	365	20	,	,	PUNCT
gujaf-177	365	21	6(22	6(22	NUM
gujaf-177	365	22	)	)	PUNCT
gujaf-177	365	23	,	,	PUNCT
gujaf-177	365	24	118–124	118–124	NUM
gujaf-177	365	25	.	.	PUNCT
gujaf-177	366	1	rajha	rajha	NOUN
gujaf-177	366	2	,	,	PUNCT
gujaf-177	366	3	s	s	PROPN
gujaf-177	366	4	,	,	PUNCT
gujaf-177	366	5	k.	k.	PROPN
gujaf-177	366	6	,	,	PUNCT
gujaf-177	366	7	&	&	CCONJ
gujaf-177	366	8	alslehat	alslehat	PROPN
gujaf-177	366	9	,	,	PUNCT
gujaf-177	366	10	f	f	PROPN
gujaf-177	366	11	,	,	PUNCT
gujaf-177	366	12	a	a	PRON
gujaf-177	366	13	,	,	PUNCT
gujaf-177	366	14	z.	z.	PROPN
gujaf-177	366	15	(	(	PUNCT
gujaf-177	366	16	2014	2014	NUM
gujaf-177	366	17	)	)	PUNCT
gujaf-177	366	18	.	.	PUNCT
gujaf-177	367	1	the	the	DET
gujaf-177	367	2	effect	effect	NOUN
gujaf-177	367	3	of	of	ADP
gujaf-177	367	4	capital	capital	NOUN
gujaf-177	367	5	structure	structure	NOUN
gujaf-177	367	6	on	on	ADP
gujaf-177	367	7	the	the	DET
gujaf-177	367	8	performance	performance	NOUN
gujaf-177	367	9	of	of	ADP
gujaf-177	367	10	islamic	islamic	ADJ
gujaf-177	367	11	banks	bank	NOUN
gujaf-177	367	12	.	.	PUNCT
gujaf-177	368	1	interdisciplinary	interdisciplinary	ADJ
gujaf-177	368	2	journal	journal	NOUN
gujaf-177	368	3	of	of	ADP
gujaf-177	368	4	contemporary	contemporary	ADJ
gujaf-177	368	5	research	research	NOUN
gujaf-177	368	6	in	in	ADP
gujaf-177	368	7	business	business	NOUN
gujaf-177	368	8	.	.	PUNCT
gujaf-177	369	1	shaba	shaba	PROPN
gujaf-177	369	2	,	,	PUNCT
gujaf-177	369	3	y.	y.	PROPN
gujaf-177	369	4	,	,	PUNCT
gujaf-177	369	5	&	&	CCONJ
gujaf-177	369	6	yaaba	yaaba	PROPN
gujaf-177	369	7	,	,	PUNCT
gujaf-177	369	8	n.	n.	PROPN
gujaf-177	369	9	(	(	PUNCT
gujaf-177	369	10	2016	2016	NUM
gujaf-177	369	11	)	)	PUNCT
gujaf-177	369	12	.	.	PUNCT
gujaf-177	370	1	capital	capital	NOUN
gujaf-177	370	2	structure	structure	NOUN
gujaf-177	370	3	and	and	CCONJ
gujaf-177	370	4	profitability	profitability	NOUN
gujaf-177	370	5	of	of	ADP
gujaf-177	370	6	deposit	deposit	NOUN
gujaf-177	370	7	money	money	NOUN
gujaf-177	370	8	banks	bank	NOUN
gujaf-177	370	9	:	:	PUNCT
gujaf-177	370	10	empirical	empirical	ADJ
gujaf-177	370	11	evidence	evidence	NOUN
gujaf-177	370	12	from	from	ADP
gujaf-177	370	13	nigeria	nigeria	PROPN
gujaf-177	370	14	.	.	PUNCT
gujaf-177	371	1	european	european	PROPN
gujaf-177	371	2	journal	journal	PROPN
gujaf-177	371	3	of	of	ADP
gujaf-177	371	4	business	business	NOUN
gujaf-177	371	5	and	and	CCONJ
gujaf-177	371	6	management	management	NOUN
gujaf-177	371	7	,	,	PUNCT
gujaf-177	371	8	8(23	8(23	NUM
gujaf-177	371	9	)	)	PUNCT
gujaf-177	371	10	,	,	PUNCT
gujaf-177	371	11	24–32	24–32	NUM
gujaf-177	371	12	.	.	PUNCT
gujaf-177	372	1	siddik	siddik	PROPN
gujaf-177	372	2	,	,	PUNCT
gujaf-177	372	3	a	a	DET
gujaf-177	372	4	,	,	PUNCT
gujaf-177	372	5	n.	n.	NOUN
gujaf-177	372	6	,	,	PUNCT
gujaf-177	372	7	kabiraj	kabiraj	PROPN
gujaf-177	372	8	,	,	PUNCT
gujaf-177	372	9	s.	s.	PROPN
gujaf-177	372	10	,	,	PUNCT
gujaf-177	372	11	&	&	CCONJ
gujaf-177	372	12	joghee	joghee	PROPN
gujaf-177	372	13	,	,	PUNCT
gujaf-177	372	14	s.	s.	PROPN
gujaf-177	372	15	(	(	PUNCT
gujaf-177	372	16	2016	2016	NUM
gujaf-177	372	17	)	)	PUNCT
gujaf-177	372	18	.	.	PUNCT
gujaf-177	373	1	impacts	impact	NOUN
gujaf-177	373	2	of	of	ADP
gujaf-177	373	3	capital	capital	NOUN
gujaf-177	373	4	structure	structure	NOUN
gujaf-177	373	5	on	on	ADP
gujaf-177	373	6	performance	performance	NOUN
gujaf-177	373	7	of	of	ADP
gujaf-177	373	8	banks	bank	NOUN
gujaf-177	373	9	in	in	ADP
gujaf-177	373	10	a	a	DET
gujaf-177	373	11	developing	develop	VERB
gujaf-177	373	12	economy	economy	NOUN
gujaf-177	373	13	:	:	PUNCT
gujaf-177	373	14	evidence	evidence	NOUN
gujaf-177	373	15	from	from	ADP
gujaf-177	373	16	bangladesh	bangladesh	PROPN
gujaf-177	373	17	.	.	PUNCT
gujaf-177	374	1	international	international	ADJ
gujaf-177	374	2	journal	journal	PROPN
gujaf-177	374	3	of	of	ADP
gujaf-177	374	4	financial	financial	ADJ
gujaf-177	374	5	studies\	studies\	PROPN
gujaf-177	374	6	,	,	PUNCT
gujaf-177	374	7	5(3	5(3	NUM
gujaf-177	374	8	)	)	PUNCT
gujaf-177	374	9	,	,	PUNCT
gujaf-177	374	10	21	21	NUM
gujaf-177	374	11	–	–	PUNCT
gujaf-177	374	12	gusau	gusau	ADJ
gujaf-177	374	13	journal	journal	NOUN
gujaf-177	374	14	of	of	ADP
gujaf-177	374	15	accounting	accounting	NOUN
gujaf-177	374	16	and	and	CCONJ
gujaf-177	374	17	finance	finance	NOUN
gujaf-177	374	18	,	,	PUNCT
gujaf-177	374	19	vol	vol	NOUN
gujaf-177	374	20	.	.	PROPN
gujaf-177	374	21	3	3	NUM
gujaf-177	374	22	,	,	PUNCT
gujaf-177	374	23	issue	issue	NOUN
gujaf-177	374	24	3	3	NUM
gujaf-177	374	25	,	,	PUNCT
gujaf-177	374	26	october	october	PROPN
gujaf-177	374	27	,	,	PUNCT
gujaf-177	374	28	2022	2022	NUM
gujaf-177	374	29	16	16	NUM
gujaf-177	374	30	36	36	NUM
gujaf-177	374	31	.	.	PUNCT
gujaf-177	375	1	sultan	sultan	PROPN
gujaf-177	375	2	,	,	PUNCT
gujaf-177	375	3	s	s	PROPN
gujaf-177	375	4	,	,	PUNCT
gujaf-177	375	5	a.	a.	NOUN
gujaf-177	375	6	,	,	PUNCT
gujaf-177	375	7	&	&	CCONJ
gujaf-177	375	8	adam	adam	PROPN
gujaf-177	375	9	,	,	PUNCT
gujaf-177	375	10	m	m	PROPN
gujaf-177	375	11	,	,	PUNCT
gujaf-177	375	12	h.	h.	PROPN
gujaf-177	375	13	(	(	PUNCT
gujaf-177	375	14	2015	2015	NUM
gujaf-177	375	15	)	)	PUNCT
gujaf-177	375	16	.	.	PUNCT
gujaf-177	376	1	the	the	DET
gujaf-177	376	2	effect	effect	NOUN
gujaf-177	376	3	of	of	ADP
gujaf-177	376	4	capital	capital	NOUN
gujaf-177	376	5	structure	structure	NOUN
gujaf-177	376	6	on	on	ADP
gujaf-177	376	7	profitability	profitability	NOUN
gujaf-177	376	8	:	:	PUNCT
gujaf-177	376	9	an	an	DET
gujaf-177	376	10	empirical	empirical	ADJ
gujaf-177	376	11	analysis	analysis	NOUN
gujaf-177	376	12	of	of	ADP
gujaf-177	376	13	listed	list	VERB
gujaf-177	376	14	firms	firm	NOUN
gujaf-177	376	15	in	in	ADP
gujaf-177	376	16	iraq	iraq	PROPN
gujaf-177	376	17	.	.	PUNCT
gujaf-177	377	1	uropean	uropean	ADJ
gujaf-177	377	2	journal	journal	PROPN
gujaf-177	377	3	of	of	ADP
gujaf-177	377	4	accounting	accounting	NOUN
gujaf-177	377	5	,	,	PUNCT
gujaf-177	377	6	auditing	auditing	NOUN
gujaf-177	377	7	and	and	CCONJ
gujaf-177	377	8	finance	finance	NOUN
gujaf-177	377	9	research	research	NOUN
gujaf-177	377	10	,	,	PUNCT
gujaf-177	377	11	3(2	3(2	NUM
gujaf-177	377	12	)	)	PUNCT
gujaf-177	377	13	,	,	PUNCT
gujaf-177	377	14	61–78	61–78	NUM
gujaf-177	377	15	.	.	PUNCT
gujaf-177	378	1	tanko	tanko	PROPN
gujaf-177	378	2	,	,	PUNCT
gujaf-177	378	3	u	u	NOUN
gujaf-177	378	4	,	,	PUNCT
gujaf-177	378	5	m.	m.	NOUN
gujaf-177	378	6	,	,	PUNCT
gujaf-177	378	7	siyanbola	siyanbola	PROPN
gujaf-177	378	8	,	,	PUNCT
gujaf-177	378	9	a	a	DET
gujaf-177	378	10	,	,	PUNCT
gujaf-177	378	11	a.	a.	PROPN
gujaf-177	378	12	,	,	PUNCT
gujaf-177	378	13	bako	bako	PROPN
gujaf-177	378	14	,	,	PUNCT
gujaf-177	378	15	p	p	NOUN
gujaf-177	378	16	,	,	PUNCT
gujaf-177	378	17	m.	m.	NOUN
gujaf-177	378	18	,	,	PUNCT
gujaf-177	378	19	&	&	CCONJ
gujaf-177	378	20	dotun	dotun	PROPN
gujaf-177	378	21	,	,	PUNCT
gujaf-177	378	22	o	o	NOUN
gujaf-177	378	23	,	,	PUNCT
gujaf-177	378	24	v.	v.	PROPN
gujaf-177	378	25	(	(	PUNCT
gujaf-177	378	26	2021	2021	NUM
gujaf-177	378	27	)	)	PUNCT
gujaf-177	378	28	.	.	PUNCT
gujaf-177	379	1	capital	capital	NOUN
gujaf-177	379	2	structure	structure	NOUN
gujaf-177	379	3	and	and	CCONJ
gujaf-177	379	4	firm	firm	ADJ
gujaf-177	379	5	financial	financial	ADJ
gujaf-177	379	6	performance	performance	NOUN
gujaf-177	379	7	:	:	PUNCT
gujaf-177	379	8	moderating	moderate	VERB
gujaf-177	379	9	effect	effect	NOUN
gujaf-177	379	10	of	of	ADP
gujaf-177	379	11	board	board	NOUN
gujaf-177	379	12	financial	financial	ADJ
gujaf-177	379	13	literacy	literacy	NOUN
gujaf-177	379	14	in	in	ADP
gujaf-177	379	15	nigerian	nigerian	PROPN
gujaf-177	379	16	listed	list	VERB
gujaf-177	379	17	non	non	ADJ
gujaf-177	379	18	financial	financial	ADJ
gujaf-177	379	19	companies	company	NOUN
gujaf-177	379	20	.	.	PUNCT
gujaf-177	380	1	journal	journal	NOUN
gujaf-177	380	2	of	of	ADP
gujaf-177	380	3	accounting	accounting	NOUN
gujaf-177	380	4	research	research	NOUN
gujaf-177	380	5	,	,	PUNCT
gujaf-177	380	6	organization	organization	NOUN
gujaf-177	380	7	and	and	CCONJ
gujaf-177	380	8	economics	economic	NOUN
gujaf-177	380	9	,	,	PUNCT
gujaf-177	380	10	4(1	4(1	NOUN
gujaf-177	380	11	)	)	PUNCT
gujaf-177	380	12	,	,	PUNCT
gujaf-177	380	13	48–66	48–66	NUM
gujaf-177	380	14	.	.	PUNCT
gujaf-177	381	1	https://doi.org/10.24815/jaroe.v4i1.18322	https://doi.org/10.24815/jaroe.v4i1.18322	PROPN
gujaf-177	381	2	the	the	DET
gujaf-177	381	3	guardian.ng	guardian.ng	PROPN
gujaf-177	381	4	.	.	PUNCT
gujaf-177	382	1	(	(	PUNCT
gujaf-177	382	2	2018	2018	NUM
gujaf-177	382	3	)	)	PUNCT
gujaf-177	382	4	.	.	PUNCT
gujaf-177	383	1	how	how	SCONJ
gujaf-177	383	2	to	to	PART
gujaf-177	383	3	curb	curb	VERB
gujaf-177	383	4	incidence	incidence	NOUN
gujaf-177	383	5	of	of	ADP
gujaf-177	383	6	banks	bank	NOUN
gujaf-177	383	7	’	'	PUNCT
gujaf-177	383	8	failure	failure	NOUN
gujaf-177	383	9	in	in	ADP
gujaf-177	383	10	nigeria	nigeria	PROPN
gujaf-177	383	11	.	.	PUNCT
gujaf-177	384	1	uremadu	uremadu	ADJ
gujaf-177	384	2	,	,	PUNCT
gujaf-177	384	3	o	o	NOUN
gujaf-177	384	4	,	,	PUNCT
gujaf-177	384	5	s.	s.	PROPN
gujaf-177	384	6	,	,	PUNCT
gujaf-177	384	7	&	&	CCONJ
gujaf-177	384	8	onyekachi	onyekachi	PROPN
gujaf-177	384	9	,	,	PUNCT
gujaf-177	384	10	o.	o.	PROPN
gujaf-177	384	11	(	(	PUNCT
gujaf-177	384	12	2018	2018	NUM
gujaf-177	384	13	)	)	PUNCT
gujaf-177	384	14	.	.	PUNCT
gujaf-177	385	1	impact	impact	NOUN
gujaf-177	385	2	of	of	ADP
gujaf-177	385	3	capital	capital	NOUN
gujaf-177	385	4	structure	structure	NOUN
gujaf-177	385	5	on	on	ADP
gujaf-177	385	6	corporate	corporate	ADJ
gujaf-177	385	7	performance	performance	NOUN
gujaf-177	385	8	in	in	ADP
gujaf-177	385	9	nigeria	nigeria	PROPN
gujaf-177	385	10	with	with	ADP
gujaf-177	385	11	special	special	ADJ
gujaf-177	385	12	focus	focus	NOUN
gujaf-177	385	13	on	on	ADP
gujaf-177	385	14	consumer	consumer	NOUN
gujaf-177	385	15	goods	good	NOUN
gujaf-177	385	16	firm	firm	ADJ
gujaf-177	385	17	sector	sector	NOUN
gujaf-177	385	18	of	of	ADP
gujaf-177	385	19	the	the	DET
gujaf-177	385	20	economy	economy	NOUN
gujaf-177	385	21	.	.	PUNCT
gujaf-177	386	1	current	current	ADJ
gujaf-177	386	2	investigation	investigation	NOUN
gujaf-177	386	3	on	on	ADP
gujaf-177	386	4	agricultural	agricultural	ADJ
gujaf-177	386	5	research	research	NOUN
gujaf-177	386	6	.	.	PUNCT
gujaf-177	386	7	,	,	PUNCT
gujaf-177	386	8	7(3	7(3	NUM
gujaf-177	386	9	)	)	PUNCT
gujaf-177	386	10	,	,	PUNCT
gujaf-177	386	11	2–18	2–18	ADJ
gujaf-177	386	12	.	.	PUNCT
gujaf-177	386	13	velnampy	velnampy	NOUN
gujaf-177	386	14	,	,	PUNCT
gujaf-177	386	15	t.	t.	PROPN
gujaf-177	386	16	,	,	PUNCT
gujaf-177	386	17	&	&	CCONJ
gujaf-177	386	18	niresh	niresh	PROPN
gujaf-177	386	19	,	,	PUNCT
gujaf-177	386	20	j	j	PROPN
gujaf-177	386	21	,	,	PUNCT
gujaf-177	386	22	a.	a.	NOUN
gujaf-177	386	23	(	(	PUNCT
gujaf-177	386	24	2012	2012	NUM
gujaf-177	386	25	)	)	PUNCT
gujaf-177	386	26	.	.	PUNCT
gujaf-177	387	1	the	the	DET
gujaf-177	387	2	relationship	relationship	NOUN
gujaf-177	387	3	between	between	ADP
gujaf-177	387	4	capital	capital	NOUN
gujaf-177	387	5	structure	structure	NOUN
gujaf-177	387	6	and	and	CCONJ
gujaf-177	387	7	profitability	profitability	NOUN
gujaf-177	387	8	.	.	PUNCT
gujaf-177	388	1	global	global	ADJ
gujaf-177	388	2	journal	journal	PROPN
gujaf-177	388	3	of	of	ADP
gujaf-177	388	4	management	management	NOUN
gujaf-177	388	5	and	and	CCONJ
gujaf-177	388	6	business	business	NOUN
gujaf-177	388	7	research	research	NOUN
gujaf-177	388	8	,	,	PUNCT
gujaf-177	388	9	13(12	13(12	NUM
gujaf-177	388	10	)	)	PUNCT
gujaf-177	388	11	,	,	PUNCT
gujaf-177	388	12	66–74	66–74	NUM
gujaf-177	388	13	.	.	PUNCT
gujaf-177	389	1	yahaya	yahaya	PROPN
gujaf-177	389	2	,	,	PUNCT
gujaf-177	389	3	o	o	NOUN
gujaf-177	389	4	,	,	PUNCT
gujaf-177	389	5	a.	a.	NOUN
gujaf-177	389	6	,	,	PUNCT
gujaf-177	389	7	farouk	farouk	PROPN
gujaf-177	389	8	,	,	PUNCT
gujaf-177	389	9	b	b	PROPN
gujaf-177	389	10	,	,	PUNCT
gujaf-177	389	11	k	k	PROPN
gujaf-177	389	12	,	,	PUNCT
gujaf-177	389	13	u.	u.	PROPN
gujaf-177	389	14	,	,	PUNCT
gujaf-177	389	15	lamidi	lamidi	PROPN
gujaf-177	389	16	,	,	PUNCT
gujaf-177	389	17	y	y	PROPN
gujaf-177	389	18	,	,	PUNCT
gujaf-177	389	19	s.	s.	PROPN
gujaf-177	389	20	,	,	PUNCT
gujaf-177	389	21	yusuf	yusuf	PROPN
gujaf-177	389	22	,	,	PUNCT
gujaf-177	389	23	m	m	PROPN
gujaf-177	389	24	,	,	PUNCT
gujaf-177	389	25	j.	j.	PROPN
gujaf-177	389	26	,	,	PUNCT
gujaf-177	389	27	&	&	CCONJ
gujaf-177	389	28	dania	dania	PROPN
gujaf-177	389	29	,	,	PUNCT
gujaf-177	389	30	i	i	PROPN
gujaf-177	389	31	,	,	PUNCT
gujaf-177	389	32	s.	s.	PROPN
gujaf-177	389	33	(	(	PUNCT
gujaf-177	389	34	2015	2015	NUM
gujaf-177	389	35	)	)	PUNCT
gujaf-177	389	36	.	.	PUNCT
gujaf-177	390	1	impact	impact	NOUN
gujaf-177	390	2	of	of	ADP
gujaf-177	390	3	competition	competition	NOUN
gujaf-177	390	4	on	on	ADP
gujaf-177	390	5	the	the	DET
gujaf-177	390	6	financial	financial	ADJ
gujaf-177	390	7	performance	performance	NOUN
gujaf-177	390	8	of	of	ADP
gujaf-177	390	9	listed	list	VERB
gujaf-177	390	10	deposit	deposit	NOUN
gujaf-177	390	11	money	money	NOUN
gujaf-177	390	12	banks	bank	NOUN
gujaf-177	390	13	in	in	ADP
gujaf-177	390	14	nigeria	nigeria	PROPN
gujaf-177	390	15	.	.	PUNCT
gujaf-177	391	1	journal	journal	PROPN
gujaf-177	391	2	of	of	ADP
gujaf-177	391	3	economics	economic	NOUN
gujaf-177	391	4	and	and	CCONJ
gujaf-177	391	5	sustainable	sustainable	ADJ
gujaf-177	391	6	development	development	NOUN
gujaf-177	391	7	,	,	PUNCT
gujaf-177	391	8	6(13	6(13	NUM
gujaf-177	391	9	)	)	PUNCT
gujaf-177	391	10	,	,	PUNCT
gujaf-177	391	11	52–61	52–61	NUM
gujaf-177	391	12	.	.	PUNCT
gujaf-177	391	13	yahaya	yahaya	PROPN
gujaf-177	391	14	,	,	PUNCT
gujaf-177	391	15	o	o	NOUN
gujaf-177	391	16	,	,	PUNCT
gujaf-177	391	17	a.	a.	NOUN
gujaf-177	391	18	(	(	PUNCT
gujaf-177	391	19	2022	2022	NUM
gujaf-177	391	20	)	)	PUNCT
gujaf-177	391	21	.	.	PUNCT
gujaf-177	392	1	corporate	corporate	ADJ
gujaf-177	392	2	social	social	ADJ
gujaf-177	392	3	responsibility	responsibility	NOUN
gujaf-177	392	4	and	and	CCONJ
gujaf-177	392	5	financial	financial	ADJ
gujaf-177	392	6	performance	performance	NOUN
gujaf-177	392	7	:	:	PUNCT
gujaf-177	392	8	evidence	evidence	NOUN
gujaf-177	392	9	from	from	ADP
gujaf-177	392	10	nigeria	nigeria	PROPN
gujaf-177	392	11	.	.	PUNCT
gujaf-177	393	1	international	international	ADJ
gujaf-177	393	2	journal	journal	PROPN
gujaf-177	393	3	of	of	ADP
gujaf-177	393	4	accounting	accounting	NOUN
gujaf-177	393	5	and	and	CCONJ
gujaf-177	393	6	finance	finance	NOUN
gujaf-177	393	7	review	review	NOUN
gujaf-177	393	8	,	,	PUNCT
gujaf-177	393	9	10(1	10(1	NUM
gujaf-177	393	10	)	)	PUNCT
gujaf-177	393	11	,	,	PUNCT
gujaf-177	393	12	107–117	107–117	NUM
gujaf-177	393	13	.	.	PUNCT
gujaf-177	394	1	https://doi.org/10.1142/s10944060225000xx	https://doi.org/10.1142/s10944060225000xx	X
gujaf-177	394	2	gusau	gusau	ADJ
gujaf-177	394	3	journal	journal	NOUN
gujaf-177	394	4	of	of	ADP
gujaf-177	394	5	accounting	accounting	NOUN
gujaf-177	394	6	and	and	CCONJ
gujaf-177	394	7	finance	finance	NOUN
gujaf-177	394	8	,	,	PUNCT
gujaf-177	394	9	vol	vol	NOUN
gujaf-177	394	10	.	.	PROPN
gujaf-177	394	11	3	3	NUM
gujaf-177	394	12	,	,	PUNCT
gujaf-177	394	13	issue	issue	NOUN
gujaf-177	394	14	3	3	NUM
gujaf-177	394	15	,	,	PUNCT
gujaf-177	394	16	october	october	PROPN
gujaf-177	394	17	,	,	PUNCT
gujaf-177	394	18	2022	2022	NUM
gujaf-177	394	19	17	17	NUM