id	sid	tid	token	lemma	pos
gujaf-183	1	1	gusau	gusau	PROPN
gujaf-183	1	2	journal	journal	NOUN
gujaf-183	1	3	of	of	ADP
gujaf-183	1	4	accounting	accounting	NOUN
gujaf-183	1	5	and	and	CCONJ
gujaf-183	1	6	finance	finance	NOUN
gujaf-183	1	7	,	,	PUNCT
gujaf-183	1	8	vol	vol	NOUN
gujaf-183	1	9	.	.	PROPN
gujaf-183	1	10	3	3	NUM
gujaf-183	1	11	,	,	PUNCT
gujaf-183	1	12	issue	issue	NOUN
gujaf-183	1	13	3	3	NUM
gujaf-183	1	14	,	,	PUNCT
gujaf-183	1	15	october	october	PROPN
gujaf-183	1	16	,	,	PUNCT
gujaf-183	1	17	2022	2022	NUM
gujaf-183	1	18	i	i	PRON
gujaf-183	1	19	gusau	gusau	PROPN
gujaf-183	1	20	journal	journal	PROPN
gujaf-183	1	21	of	of	ADP
gujaf-183	1	22	accounting	accounting	NOUN
gujaf-183	1	23	and	and	CCONJ
gujaf-183	1	24	finance	finance	NOUN
gujaf-183	1	25	(	(	PUNCT
gujaf-183	1	26	gujaf	gujaf	NOUN
gujaf-183	1	27	)	)	PUNCT
gujaf-183	1	28	vol	vol	NOUN
gujaf-183	1	29	.	.	NOUN
gujaf-183	1	30	3	3	NUM
gujaf-183	1	31	issue	issue	NOUN
gujaf-183	1	32	3	3	NUM
gujaf-183	1	33	,	,	PUNCT
gujaf-183	1	34	october	october	PROPN
gujaf-183	1	35	,	,	PUNCT
gujaf-183	1	36	2022	2022	NUM
gujaf-183	1	37	issn	issn	NOUN
gujaf-183	1	38	:	:	PUNCT
gujaf-183	1	39	2756	2756	NUM
gujaf-183	1	40	-	-	PUNCT
gujaf-183	1	41	665x	665x	NOUN
gujaf-183	1	42	a	a	DET
gujaf-183	1	43	publication	publication	NOUN
gujaf-183	1	44	of	of	ADP
gujaf-183	1	45	department	department	NOUN
gujaf-183	1	46	of	of	ADP
gujaf-183	1	47	accounting	accounting	NOUN
gujaf-183	1	48	and	and	CCONJ
gujaf-183	1	49	finance	finance	NOUN
gujaf-183	1	50	,	,	PUNCT
gujaf-183	1	51	faculty	faculty	NOUN
gujaf-183	1	52	of	of	ADP
gujaf-183	1	53	management	management	NOUN
gujaf-183	1	54	and	and	CCONJ
gujaf-183	1	55	social	social	ADJ
gujaf-183	1	56	sciences	science	NOUN
gujaf-183	1	57	,	,	PUNCT
gujaf-183	1	58	federal	federal	ADJ
gujaf-183	1	59	university	university	NOUN
gujaf-183	1	60	gusau	gusau	NOUN
gujaf-183	1	61	,	,	PUNCT
gujaf-183	1	62	zamfara	zamfara	PROPN
gujaf-183	1	63	state	state	PROPN
gujaf-183	1	64	-nigeria	-nigeria	PROPN
gujaf-183	1	65	gusau	gusau	ADJ
gujaf-183	1	66	journal	journal	NOUN
gujaf-183	1	67	of	of	ADP
gujaf-183	1	68	accounting	accounting	NOUN
gujaf-183	1	69	and	and	CCONJ
gujaf-183	1	70	finance	finance	NOUN
gujaf-183	1	71	,	,	PUNCT
gujaf-183	1	72	vol	vol	NOUN
gujaf-183	1	73	.	.	PROPN
gujaf-183	1	74	3	3	NUM
gujaf-183	1	75	,	,	PUNCT
gujaf-183	1	76	issue	issue	NOUN
gujaf-183	1	77	3	3	NUM
gujaf-183	1	78	,	,	PUNCT
gujaf-183	1	79	october	october	PROPN
gujaf-183	1	80	,	,	PUNCT
gujaf-183	1	81	2022	2022	NUM
gujaf-183	1	82	ii	ii	PROPN
gujaf-183	1	83	©	©	PROPN
gujaf-183	1	84	department	department	PROPN
gujaf-183	1	85	of	of	ADP
gujaf-183	1	86	accounting	accounting	NOUN
gujaf-183	1	87	and	and	CCONJ
gujaf-183	1	88	finance	finance	NOUN
gujaf-183	1	89	vol	vol	NOUN
gujaf-183	1	90	.	.	PUNCT
gujaf-183	2	1	3	3	NUM
gujaf-183	2	2	issue	issue	NOUN
gujaf-183	2	3	3	3	NUM
gujaf-183	2	4	october	october	PROPN
gujaf-183	2	5	,	,	PUNCT
gujaf-183	2	6	2022	2022	NUM
gujaf-183	2	7	issn	issn	VERB
gujaf-183	2	8	:	:	PUNCT
gujaf-183	2	9	2756	2756	NUM
gujaf-183	2	10	-	-	PUNCT
gujaf-183	2	11	665x	665x	NOUN
gujaf-183	2	12	a	a	DET
gujaf-183	2	13	publication	publication	NOUN
gujaf-183	2	14	of	of	ADP
gujaf-183	2	15	department	department	NOUN
gujaf-183	2	16	of	of	ADP
gujaf-183	2	17	accounting	accounting	NOUN
gujaf-183	2	18	and	and	CCONJ
gujaf-183	2	19	finance	finance	NOUN
gujaf-183	2	20	,	,	PUNCT
gujaf-183	2	21	faculty	faculty	NOUN
gujaf-183	2	22	of	of	ADP
gujaf-183	2	23	management	management	NOUN
gujaf-183	2	24	and	and	CCONJ
gujaf-183	2	25	social	social	ADJ
gujaf-183	2	26	sciences	science	NOUN
gujaf-183	2	27	,	,	PUNCT
gujaf-183	2	28	federal	federal	ADJ
gujaf-183	2	29	university	university	NOUN
gujaf-183	2	30	gusau	gusau	NOUN
gujaf-183	2	31	,	,	PUNCT
gujaf-183	2	32	zamfara	zamfara	PROPN
gujaf-183	2	33	state	state	NOUN
gujaf-183	2	34	-nigeria	-nigeria	PROPN
gujaf-183	2	35	all	all	DET
gujaf-183	2	36	rights	right	NOUN
gujaf-183	2	37	reserved	reserve	VERB
gujaf-183	2	38	except	except	SCONJ
gujaf-183	2	39	for	for	ADP
gujaf-183	2	40	academic	academic	ADJ
gujaf-183	2	41	purposes	purpose	NOUN
gujaf-183	2	42	no	no	DET
gujaf-183	2	43	part	part	NOUN
gujaf-183	2	44	or	or	CCONJ
gujaf-183	2	45	whole	whole	NOUN
gujaf-183	2	46	of	of	ADP
gujaf-183	2	47	this	this	DET
gujaf-183	2	48	publication	publication	NOUN
gujaf-183	2	49	is	be	AUX
gujaf-183	2	50	allowed	allow	VERB
gujaf-183	2	51	to	to	PART
gujaf-183	2	52	be	be	AUX
gujaf-183	2	53	reproduced	reproduce	VERB
gujaf-183	2	54	,	,	PUNCT
gujaf-183	2	55	stored	store	VERB
gujaf-183	2	56	in	in	ADP
gujaf-183	2	57	a	a	DET
gujaf-183	2	58	retrieval	retrieval	NOUN
gujaf-183	2	59	system	system	NOUN
gujaf-183	2	60	or	or	CCONJ
gujaf-183	2	61	transmitted	transmit	VERB
gujaf-183	2	62	in	in	ADP
gujaf-183	2	63	any	any	DET
gujaf-183	2	64	form	form	NOUN
gujaf-183	2	65	or	or	CCONJ
gujaf-183	2	66	by	by	ADP
gujaf-183	2	67	any	any	DET
gujaf-183	2	68	means	mean	NOUN
gujaf-183	2	69	be	be	AUX
gujaf-183	2	70	it	it	PRON
gujaf-183	2	71	mechanical	mechanical	ADJ
gujaf-183	2	72	,	,	PUNCT
gujaf-183	2	73	electrical	electrical	ADJ
gujaf-183	2	74	,	,	PUNCT
gujaf-183	2	75	photocopying	photocopying	NOUN
gujaf-183	2	76	,	,	PUNCT
gujaf-183	2	77	recording	recording	NOUN
gujaf-183	2	78	or	or	CCONJ
gujaf-183	2	79	otherwise	otherwise	ADV
gujaf-183	2	80	,	,	PUNCT
gujaf-183	2	81	without	without	ADP
gujaf-183	2	82	prior	prior	ADJ
gujaf-183	2	83	permission	permission	NOUN
gujaf-183	2	84	of	of	ADP
gujaf-183	2	85	the	the	DET
gujaf-183	2	86	copyright	copyright	NOUN
gujaf-183	2	87	owner	owner	NOUN
gujaf-183	2	88	.	.	PUNCT
gujaf-183	3	1	published	publish	VERB
gujaf-183	3	2	and	and	CCONJ
gujaf-183	3	3	printed	print	VERB
gujaf-183	3	4	by	by	ADP
gujaf-183	3	5	:	:	PUNCT
gujaf-183	3	6	ahmadu	ahmadu	PROPN
gujaf-183	3	7	bello	bello	PROPN
gujaf-183	3	8	university	university	PROPN
gujaf-183	3	9	press	press	NOUN
gujaf-183	3	10	limited	limit	VERB
gujaf-183	3	11	,	,	PUNCT
gujaf-183	3	12	zaria	zaria	PROPN
gujaf-183	3	13	kaduna	kaduna	PROPN
gujaf-183	3	14	state	state	PROPN
gujaf-183	3	15	,	,	PUNCT
gujaf-183	3	16	nigeria	nigeria	PROPN
gujaf-183	3	17	.	.	PUNCT
gujaf-183	4	1	tel	tel	ADP
gujaf-183	4	2	:	:	PUNCT
gujaf-183	4	3	08065949711	08065949711	NUM
gujaf-183	4	4	,	,	PUNCT
gujaf-183	4	5	069	069	NUM
gujaf-183	4	6	-	-	SYM
gujaf-183	4	7	879121	879121	NUM
gujaf-183	4	8	e	e	NOUN
gujaf-183	4	9	-	-	NOUN
gujaf-183	4	10	mail	mail	NOUN
gujaf-183	4	11	:	:	PUNCT
gujaf-183	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-183	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-183	5	1	website	website	NOUN
gujaf-183	5	2	:	:	PUNCT
gujaf-183	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-183	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-183	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-183	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-183	5	7	gusau	gusau	ADJ
gujaf-183	5	8	journal	journal	NOUN
gujaf-183	5	9	of	of	ADP
gujaf-183	5	10	accounting	accounting	NOUN
gujaf-183	5	11	and	and	CCONJ
gujaf-183	5	12	finance	finance	NOUN
gujaf-183	5	13	,	,	PUNCT
gujaf-183	5	14	vol	vol	NOUN
gujaf-183	5	15	.	.	PROPN
gujaf-183	5	16	3	3	NUM
gujaf-183	5	17	,	,	PUNCT
gujaf-183	5	18	issue	issue	NOUN
gujaf-183	5	19	3	3	NUM
gujaf-183	5	20	,	,	PUNCT
gujaf-183	5	21	october	october	PROPN
gujaf-183	5	22	,	,	PUNCT
gujaf-183	5	23	2022	2022	NUM
gujaf-183	5	24	iii	iii	NUM
gujaf-183	5	25	editorial	editorial	PROPN
gujaf-183	5	26	board	board	NOUN
gujaf-183	5	27	editor	editor	NOUN
gujaf-183	5	28	-	-	PUNCT
gujaf-183	5	29	in	in	ADP
gujaf-183	5	30	-	-	PUNCT
gujaf-183	5	31	chief	chief	NOUN
gujaf-183	5	32	:	:	PUNCT
gujaf-183	5	33	prof	prof	PROPN
gujaf-183	5	34	.	.	PUNCT
gujaf-183	5	35	shehu	shehu	PROPN
gujaf-183	5	36	usman	usman	PROPN
gujaf-183	5	37	hassan	hassan	PROPN
gujaf-183	5	38	department	department	PROPN
gujaf-183	5	39	of	of	ADP
gujaf-183	5	40	accounting	accounting	PROPN
gujaf-183	5	41	,	,	PUNCT
gujaf-183	5	42	federal	federal	ADJ
gujaf-183	5	43	university	university	PROPN
gujaf-183	5	44	of	of	ADP
gujaf-183	5	45	kashere	kashere	PROPN
gujaf-183	5	46	,	,	PUNCT
gujaf-183	5	47	gombe	gombe	ADJ
gujaf-183	5	48	state	state	NOUN
gujaf-183	5	49	.	.	PUNCT
gujaf-183	6	1	associate	associate	NOUN
gujaf-183	6	2	editor	editor	NOUN
gujaf-183	6	3	:	:	PUNCT
gujaf-183	6	4	dr	dr	PROPN
gujaf-183	6	5	.	.	PROPN
gujaf-183	6	6	muhammad	muhammad	PROPN
gujaf-183	6	7	mustapha	mustapha	PROPN
gujaf-183	6	8	bagudo	bagudo	PROPN
gujaf-183	6	9	department	department	PROPN
gujaf-183	6	10	of	of	ADP
gujaf-183	6	11	accounting	accounting	PROPN
gujaf-183	6	12	,	,	PUNCT
gujaf-183	6	13	ahmadu	ahmadu	PROPN
gujaf-183	6	14	bello	bello	PROPN
gujaf-183	6	15	university	university	PROPN
gujaf-183	6	16	zaria	zaria	PROPN
gujaf-183	6	17	,	,	PUNCT
gujaf-183	6	18	kaduna	kaduna	PROPN
gujaf-183	6	19	state	state	PROPN
gujaf-183	6	20	.	.	PUNCT
gujaf-183	7	1	managing	manage	VERB
gujaf-183	7	2	editor	editor	NOUN
gujaf-183	7	3	:	:	PUNCT
gujaf-183	7	4	umar	umar	PROPN
gujaf-183	7	5	farouk	farouk	PROPN
gujaf-183	7	6	abdulkarim	abdulkarim	PROPN
gujaf-183	7	7	department	department	PROPN
gujaf-183	7	8	of	of	ADP
gujaf-183	7	9	accounting	accounting	NOUN
gujaf-183	7	10	and	and	CCONJ
gujaf-183	7	11	finance	finance	NOUN
gujaf-183	7	12	,	,	PUNCT
gujaf-183	7	13	federal	federal	ADJ
gujaf-183	7	14	university	university	NOUN
gujaf-183	7	15	gusau	gusau	PROPN
gujaf-183	7	16	,	,	PUNCT
gujaf-183	7	17	zamfara	zamfara	PROPN
gujaf-183	7	18	state	state	PROPN
gujaf-183	7	19	.	.	PUNCT
gujaf-183	8	1	editorial	editorial	PROPN
gujaf-183	8	2	board	board	NOUN
gujaf-183	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-183	8	4	modu	modu	PROPN
gujaf-183	8	5	kumshe	kumshe	PROPN
gujaf-183	8	6	department	department	PROPN
gujaf-183	8	7	of	of	ADP
gujaf-183	8	8	accounting	accounting	PROPN
gujaf-183	8	9	,	,	PUNCT
gujaf-183	8	10	university	university	NOUN
gujaf-183	8	11	of	of	ADP
gujaf-183	8	12	maiduguri	maiduguri	PROPN
gujaf-183	8	13	,	,	PUNCT
gujaf-183	8	14	borno	borno	PROPN
gujaf-183	8	15	state	state	PROPN
gujaf-183	8	16	.	.	PUNCT
gujaf-183	9	1	prof	prof	PROPN
gujaf-183	9	2	ugochukwu	ugochukwu	PROPN
gujaf-183	9	3	c.	c.	PROPN
gujaf-183	9	4	nzewi	nzewi	VERB
gujaf-183	9	5	department	department	PROPN
gujaf-183	9	6	of	of	ADP
gujaf-183	9	7	accounting	accounting	PROPN
gujaf-183	9	8	,	,	PUNCT
gujaf-183	9	9	paul	paul	PROPN
gujaf-183	9	10	university	university	PROPN
gujaf-183	9	11	awka	awka	NOUN
gujaf-183	9	12	,	,	PUNCT
gujaf-183	9	13	anambra	anambra	PROPN
gujaf-183	9	14	state	state	PROPN
gujaf-183	9	15	.	.	PUNCT
gujaf-183	10	1	prof	prof	PROPN
gujaf-183	10	2	kabir	kabir	PROPN
gujaf-183	10	3	tahir	tahir	PROPN
gujaf-183	10	4	hamid	hamid	PROPN
gujaf-183	10	5	department	department	PROPN
gujaf-183	10	6	of	of	ADP
gujaf-183	10	7	accounting	accounting	PROPN
gujaf-183	10	8	,	,	PUNCT
gujaf-183	10	9	bayero	bayero	PROPN
gujaf-183	10	10	university	university	PROPN
gujaf-183	10	11	,	,	PUNCT
gujaf-183	10	12	kano	kano	PROPN
gujaf-183	10	13	,	,	PUNCT
gujaf-183	10	14	kano	kano	PROPN
gujaf-183	10	15	state	state	PROPN
gujaf-183	10	16	.	.	PUNCT
gujaf-183	11	1	prof	prof	PROPN
gujaf-183	11	2	.	.	PUNCT
gujaf-183	12	1	ekoja	ekoja	PROPN
gujaf-183	12	2	b.	b.	PROPN
gujaf-183	12	3	ekoja	ekoja	PROPN
gujaf-183	12	4	department	department	PROPN
gujaf-183	12	5	of	of	ADP
gujaf-183	12	6	accounting	accounting	PROPN
gujaf-183	12	7	,	,	PUNCT
gujaf-183	12	8	university	university	PROPN
gujaf-183	12	9	of	of	ADP
gujaf-183	12	10	jos	jos	PROPN
gujaf-183	12	11	.	.	PROPN
gujaf-183	12	12	prof	prof	PROPN
gujaf-183	12	13	.	.	PUNCT
gujaf-183	13	1	clifford	clifford	PROPN
gujaf-183	13	2	ofurum	ofurum	PROPN
gujaf-183	13	3	department	department	PROPN
gujaf-183	13	4	of	of	ADP
gujaf-183	13	5	accounting	accounting	PROPN
gujaf-183	13	6	,	,	PUNCT
gujaf-183	13	7	university	university	NOUN
gujaf-183	13	8	of	of	ADP
gujaf-183	13	9	portharcourt	portharcourt	PROPN
gujaf-183	13	10	,	,	PUNCT
gujaf-183	13	11	rivers	river	NOUN
gujaf-183	13	12	state	state	PROPN
gujaf-183	13	13	.	.	PUNCT
gujaf-183	14	1	prof	prof	PROPN
gujaf-183	14	2	.	.	PUNCT
gujaf-183	15	1	ahmad	ahmad	PROPN
gujaf-183	15	2	bello	bello	PROPN
gujaf-183	15	3	dogarawa	dogarawa	PROPN
gujaf-183	15	4	department	department	PROPN
gujaf-183	15	5	of	of	ADP
gujaf-183	15	6	accounting	accounting	NOUN
gujaf-183	15	7	,	,	PUNCT
gujaf-183	15	8	ahmadu	ahmadu	PROPN
gujaf-183	15	9	bello	bello	PROPN
gujaf-183	15	10	university	university	PROPN
gujaf-183	15	11	zaria	zaria	PROPN
gujaf-183	15	12	.	.	PUNCT
gujaf-183	16	1	prof	prof	PROPN
gujaf-183	16	2	.	.	PUNCT
gujaf-183	17	1	yusuf	yusuf	PROPN
gujaf-183	17	2	.	.	PUNCT
gujaf-183	18	1	b.	b.	PROPN
gujaf-183	18	2	rahman	rahman	PROPN
gujaf-183	18	3	department	department	PROPN
gujaf-183	18	4	of	of	ADP
gujaf-183	18	5	accounting	accounting	PROPN
gujaf-183	18	6	,	,	PUNCT
gujaf-183	18	7	lagos	lagos	NOUN
gujaf-183	18	8	state	state	PROPN
gujaf-183	18	9	university	university	PROPN
gujaf-183	18	10	,	,	PUNCT
gujaf-183	18	11	lagos	lago	NOUN
gujaf-183	18	12	stat	stat	PROPN
gujaf-183	18	13	gusau	gusau	PROPN
gujaf-183	18	14	journal	journal	PROPN
gujaf-183	18	15	of	of	ADP
gujaf-183	18	16	accounting	accounting	NOUN
gujaf-183	18	17	and	and	CCONJ
gujaf-183	18	18	finance	finance	NOUN
gujaf-183	18	19	,	,	PUNCT
gujaf-183	18	20	vol	vol	NOUN
gujaf-183	18	21	.	.	PROPN
gujaf-183	19	1	3	3	NUM
gujaf-183	19	2	,	,	PUNCT
gujaf-183	19	3	issue	issue	NOUN
gujaf-183	19	4	3	3	NUM
gujaf-183	19	5	,	,	PUNCT
gujaf-183	19	6	october	october	PROPN
gujaf-183	19	7	,	,	PUNCT
gujaf-183	19	8	2022	2022	NUM
gujaf-183	19	9	iv	iv	NUM
gujaf-183	19	10	prof	prof	NOUN
gujaf-183	19	11	.	.	PUNCT
gujaf-183	20	1	suleiman	suleiman	PROPN
gujaf-183	20	2	a.	a.	PROPN
gujaf-183	20	3	s.	s.	PROPN
gujaf-183	20	4	aruwa	aruwa	PROPN
gujaf-183	20	5	department	department	PROPN
gujaf-183	20	6	of	of	ADP
gujaf-183	20	7	accounting	accounting	PROPN
gujaf-183	20	8	,	,	PUNCT
gujaf-183	20	9	nasarawa	nasarawa	PROPN
gujaf-183	20	10	state	state	PROPN
gujaf-183	20	11	university	university	PROPN
gujaf-183	20	12	,	,	PUNCT
gujaf-183	20	13	keffi	keffi	PROPN
gujaf-183	20	14	,	,	PUNCT
gujaf-183	20	15	nasarawa	nasarawa	PROPN
gujaf-183	20	16	state	state	PROPN
gujaf-183	20	17	.	.	PUNCT
gujaf-183	21	1	prof	prof	PROPN
gujaf-183	21	2	.	.	PUNCT
gujaf-183	22	1	muhammad	muhammad	PROPN
gujaf-183	22	2	junaidu	junaidu	PROPN
gujaf-183	22	3	kurawa	kurawa	PROPN
gujaf-183	22	4	department	department	PROPN
gujaf-183	22	5	of	of	ADP
gujaf-183	22	6	accounting	accounting	PROPN
gujaf-183	22	7	,	,	PUNCT
gujaf-183	22	8	bayero	bayero	PROPN
gujaf-183	22	9	university	university	PROPN
gujaf-183	22	10	kano	kano	PROPN
gujaf-183	22	11	,	,	PUNCT
gujaf-183	22	12	kano	kano	PROPN
gujaf-183	22	13	state	state	PROPN
gujaf-183	22	14	.	.	PUNCT
gujaf-183	23	1	prof	prof	PROPN
gujaf-183	23	2	.	.	PUNCT
gujaf-183	24	1	muhammad	muhammad	PROPN
gujaf-183	24	2	habibu	habibu	ADJ
gujaf-183	24	3	sabari	sabari	PROPN
gujaf-183	24	4	department	department	PROPN
gujaf-183	24	5	of	of	ADP
gujaf-183	24	6	accounting	accounting	NOUN
gujaf-183	24	7	,	,	PUNCT
gujaf-183	24	8	ahmadu	ahmadu	PROPN
gujaf-183	24	9	bello	bello	PROPN
gujaf-183	24	10	university	university	PROPN
gujaf-183	24	11	,	,	PUNCT
gujaf-183	24	12	zaria	zaria	PROPN
gujaf-183	24	13	.	.	PUNCT
gujaf-183	24	14	prof	prof	PROPN
gujaf-183	24	15	.	.	PUNCT
gujaf-183	25	1	okpanachi	okpanachi	PROPN
gujaf-183	25	2	joshua	joshua	PROPN
gujaf-183	25	3	department	department	PROPN
gujaf-183	25	4	of	of	ADP
gujaf-183	25	5	accounting	accounting	NOUN
gujaf-183	25	6	and	and	CCONJ
gujaf-183	25	7	management	management	NOUN
gujaf-183	25	8	,	,	PUNCT
gujaf-183	25	9	nigerian	nigerian	ADJ
gujaf-183	25	10	defence	defence	PROPN
gujaf-183	25	11	academy	academy	PROPN
gujaf-183	25	12	,	,	PUNCT
gujaf-183	25	13	kaduna	kaduna	PROPN
gujaf-183	25	14	.	.	PROPN
gujaf-183	25	15	prof	prof	PROPN
gujaf-183	25	16	.	.	PUNCT
gujaf-183	26	1	hassan	hassan	PROPN
gujaf-183	26	2	ibrahim	ibrahim	PROPN
gujaf-183	26	3	department	department	PROPN
gujaf-183	26	4	of	of	ADP
gujaf-183	26	5	accounting	accounting	PROPN
gujaf-183	26	6	,	,	PUNCT
gujaf-183	26	7	ibb	ibb	NOUN
gujaf-183	26	8	university	university	NOUN
gujaf-183	26	9	,	,	PUNCT
gujaf-183	26	10	lapai	lapai	NOUN
gujaf-183	26	11	,	,	PUNCT
gujaf-183	26	12	niger	niger	NOUN
gujaf-183	26	13	state	state	NOUN
gujaf-183	26	14	.	.	PUNCT
gujaf-183	27	1	prof	prof	PROPN
gujaf-183	27	2	.	.	PUNCT
gujaf-183	28	1	ifeoma	ifeoma	PROPN
gujaf-183	28	2	mary	mary	PROPN
gujaf-183	28	3	okwo	okwo	PROPN
gujaf-183	28	4	department	department	PROPN
gujaf-183	28	5	of	of	ADP
gujaf-183	28	6	accounting	accounting	PROPN
gujaf-183	28	7	,	,	PUNCT
gujaf-183	28	8	enugu	enugu	PROPN
gujaf-183	28	9	state	state	PROPN
gujaf-183	28	10	university	university	PROPN
gujaf-183	28	11	of	of	ADP
gujaf-183	28	12	science	science	NOUN
gujaf-183	28	13	and	and	CCONJ
gujaf-183	28	14	technology	technology	NOUN
gujaf-183	28	15	,	,	PUNCT
gujaf-183	28	16	enugu	enugu	PROPN
gujaf-183	28	17	state	state	PROPN
gujaf-183	28	18	.	.	PUNCT
gujaf-183	29	1	prof	prof	PROPN
gujaf-183	29	2	.	.	PUNCT
gujaf-183	30	1	muhammad	muhammad	PROPN
gujaf-183	30	2	aminu	aminu	PROPN
gujaf-183	30	3	isa	isa	PROPN
gujaf-183	30	4	department	department	PROPN
gujaf-183	30	5	of	of	ADP
gujaf-183	30	6	accounting	accounting	PROPN
gujaf-183	30	7	,	,	PUNCT
gujaf-183	30	8	bayero	bayero	PROPN
gujaf-183	30	9	university	university	PROPN
gujaf-183	30	10	,	,	PUNCT
gujaf-183	30	11	kano	kano	PROPN
gujaf-183	30	12	,	,	PUNCT
gujaf-183	30	13	kano	kano	PROPN
gujaf-183	30	14	state	state	PROPN
gujaf-183	30	15	.	.	PUNCT
gujaf-183	31	1	prof	prof	PROPN
gujaf-183	31	2	.	.	PUNCT
gujaf-183	32	1	ahmadu	ahmadu	PROPN
gujaf-183	32	2	bello	bello	PROPN
gujaf-183	32	3	department	department	PROPN
gujaf-183	32	4	of	of	ADP
gujaf-183	32	5	accounting	accounting	NOUN
gujaf-183	32	6	,	,	PUNCT
gujaf-183	32	7	ahmadu	ahmadu	PROPN
gujaf-183	32	8	bello	bello	PROPN
gujaf-183	32	9	university	university	PROPN
gujaf-183	32	10	,	,	PUNCT
gujaf-183	32	11	zaria	zaria	PROPN
gujaf-183	32	12	.	.	PUNCT
gujaf-183	33	1	prof	prof	PROPN
gujaf-183	33	2	.	.	PUNCT
gujaf-183	34	1	musa	musa	PROPN
gujaf-183	34	2	yelwa	yelwa	PROPN
gujaf-183	34	3	abubakar	abubakar	PROPN
gujaf-183	34	4	department	department	PROPN
gujaf-183	34	5	of	of	ADP
gujaf-183	34	6	accounting	accounting	PROPN
gujaf-183	34	7	,	,	PUNCT
gujaf-183	34	8	usmanu	usmanu	PROPN
gujaf-183	34	9	danfodiyo	danfodiyo	PROPN
gujaf-183	34	10	university	university	PROPN
gujaf-183	34	11	,	,	PUNCT
gujaf-183	34	12	sokoto	sokoto	PROPN
gujaf-183	34	13	state	state	PROPN
gujaf-183	34	14	.	.	PUNCT
gujaf-183	35	1	prof	prof	PROPN
gujaf-183	35	2	.	.	PUNCT
gujaf-183	36	1	salisu	salisu	PROPN
gujaf-183	36	2	abubakar	abubakar	PROPN
gujaf-183	36	3	department	department	PROPN
gujaf-183	36	4	of	of	ADP
gujaf-183	36	5	accounting	accounting	NOUN
gujaf-183	36	6	,	,	PUNCT
gujaf-183	36	7	ahmadu	ahmadu	PROPN
gujaf-183	36	8	bello	bello	PROPN
gujaf-183	36	9	university	university	PROPN
gujaf-183	36	10	zaria	zaria	PROPN
gujaf-183	36	11	,	,	PUNCT
gujaf-183	36	12	kaduna	kaduna	PROPN
gujaf-183	36	13	state	state	PROPN
gujaf-183	36	14	.	.	PUNCT
gujaf-183	37	1	dr	dr	PROPN
gujaf-183	37	2	.	.	PROPN
gujaf-183	37	3	isaq	isaq	PROPN
gujaf-183	37	4	alhaji	alhaji	PROPN
gujaf-183	37	5	samaila	samaila	PROPN
gujaf-183	37	6	department	department	PROPN
gujaf-183	37	7	of	of	ADP
gujaf-183	37	8	accounting	accounting	PROPN
gujaf-183	37	9	,	,	PUNCT
gujaf-183	37	10	bayero	bayero	PROPN
gujaf-183	37	11	university	university	NOUN
gujaf-183	37	12	,	,	PUNCT
gujaf-183	37	13	kano	kano	PROPN
gujaf-183	37	14	state	state	PROPN
gujaf-183	37	15	.	.	PUNCT
gujaf-183	38	1	prof	prof	PROPN
gujaf-183	38	2	.	.	PUNCT
gujaf-183	39	1	fatima	fatima	PROPN
gujaf-183	39	2	alfa	alfa	PROPN
gujaf-183	39	3	department	department	PROPN
gujaf-183	39	4	of	of	ADP
gujaf-183	39	5	accounting	accounting	PROPN
gujaf-183	39	6	,	,	PUNCT
gujaf-183	39	7	university	university	NOUN
gujaf-183	39	8	of	of	ADP
gujaf-183	39	9	maiduguri	maiduguri	PROPN
gujaf-183	39	10	,	,	PUNCT
gujaf-183	39	11	borno	borno	PROPN
gujaf-183	39	12	state	state	PROPN
gujaf-183	39	13	.	.	PUNCT
gujaf-183	40	1	gusau	gusau	PROPN
gujaf-183	40	2	journal	journal	PROPN
gujaf-183	40	3	of	of	ADP
gujaf-183	40	4	accounting	accounting	NOUN
gujaf-183	40	5	and	and	CCONJ
gujaf-183	40	6	finance	finance	NOUN
gujaf-183	40	7	,	,	PUNCT
gujaf-183	40	8	vol	vol	NOUN
gujaf-183	40	9	.	.	PROPN
gujaf-183	40	10	3	3	NUM
gujaf-183	40	11	,	,	PUNCT
gujaf-183	40	12	issue	issue	NOUN
gujaf-183	40	13	3	3	NUM
gujaf-183	40	14	,	,	PUNCT
gujaf-183	40	15	october	october	PROPN
gujaf-183	40	16	,	,	PUNCT
gujaf-183	40	17	2022	2022	NUM
gujaf-183	40	18	v	v	ADP
gujaf-183	40	19	dr	dr	PROPN
gujaf-183	40	20	.	.	PROPN
gujaf-183	40	21	sunusi	sunusi	PROPN
gujaf-183	40	22	sa'ad	sa'ad	PROPN
gujaf-183	40	23	ahmad	ahmad	PROPN
gujaf-183	40	24	department	department	PROPN
gujaf-183	40	25	of	of	ADP
gujaf-183	40	26	accounting	accounting	PROPN
gujaf-183	40	27	,	,	PUNCT
gujaf-183	40	28	federal	federal	ADJ
gujaf-183	40	29	university	university	NOUN
gujaf-183	40	30	dutse	dutse	NOUN
gujaf-183	40	31	,	,	PUNCT
gujaf-183	40	32	jigawa	jigawa	PROPN
gujaf-183	40	33	state	state	PROPN
gujaf-183	40	34	.	.	PUNCT
gujaf-183	41	1	dr	dr	PROPN
gujaf-183	41	2	.	.	PROPN
gujaf-183	41	3	nasiru	nasiru	PROPN
gujaf-183	41	4	a.	a.	PROPN
gujaf-183	41	5	ka’oje	ka’oje	PROPN
gujaf-183	41	6	department	department	PROPN
gujaf-183	41	7	of	of	ADP
gujaf-183	41	8	accounting	accounting	PROPN
gujaf-183	41	9	,	,	PUNCT
gujaf-183	41	10	usmanu	usmanu	PROPN
gujaf-183	41	11	danfodiyo	danfodiyo	PROPN
gujaf-183	41	12	university	university	PROPN
gujaf-183	41	13	sokoto	sokoto	PROPN
gujaf-183	41	14	state	state	PROPN
gujaf-183	41	15	.	.	PUNCT
gujaf-183	42	1	dr	dr	PROPN
gujaf-183	42	2	.	.	PROPN
gujaf-183	42	3	aminu	aminu	PROPN
gujaf-183	42	4	abdullahi	abdullahi	PROPN
gujaf-183	42	5	department	department	PROPN
gujaf-183	42	6	of	of	ADP
gujaf-183	42	7	accounting	accounting	PROPN
gujaf-183	42	8	,	,	PUNCT
gujaf-183	42	9	usmanu	usmanu	PROPN
gujaf-183	42	10	danfodiyo	danfodiyo	PROPN
gujaf-183	42	11	university	university	PROPN
gujaf-183	42	12	sokoto	sokoto	PROPN
gujaf-183	42	13	,	,	PUNCT
gujaf-183	42	14	state	state	PROPN
gujaf-183	42	15	.	.	PUNCT
gujaf-183	43	1	dr	dr	PROPN
gujaf-183	43	2	.	.	PROPN
gujaf-183	43	3	onipe	onipe	PROPN
gujaf-183	43	4	adebenege	adebenege	PROPN
gujaf-183	43	5	yahaya	yahaya	PROPN
gujaf-183	43	6	department	department	PROPN
gujaf-183	43	7	of	of	ADP
gujaf-183	43	8	accounting	accounting	PROPN
gujaf-183	43	9	,	,	PUNCT
gujaf-183	43	10	nigerian	nigerian	ADJ
gujaf-183	43	11	defence	defence	PROPN
gujaf-183	43	12	academy	academy	PROPN
gujaf-183	43	13	,	,	PUNCT
gujaf-183	43	14	kaduna	kaduna	PROPN
gujaf-183	43	15	state	state	PROPN
gujaf-183	43	16	.	.	PUNCT
gujaf-183	44	1	dr	dr	PROPN
gujaf-183	44	2	.	.	PROPN
gujaf-183	44	3	saidu	saidu	PROPN
gujaf-183	44	4	adamu	adamu	PROPN
gujaf-183	44	5	department	department	PROPN
gujaf-183	44	6	of	of	ADP
gujaf-183	44	7	accounting	accounting	PROPN
gujaf-183	44	8	,	,	PUNCT
gujaf-183	44	9	federal	federal	ADJ
gujaf-183	44	10	university	university	PROPN
gujaf-183	44	11	of	of	ADP
gujaf-183	44	12	kashere	kashere	PROPN
gujaf-183	44	13	,	,	PUNCT
gujaf-183	44	14	gombe	gombe	ADJ
gujaf-183	44	15	state	state	NOUN
gujaf-183	44	16	.	.	PUNCT
gujaf-183	45	1	dr	dr	PROPN
gujaf-183	45	2	.	.	PROPN
gujaf-183	45	3	nasiru	nasiru	PROPN
gujaf-183	45	4	yunusa	yunusa	PROPN
gujaf-183	45	5	department	department	PROPN
gujaf-183	45	6	of	of	ADP
gujaf-183	45	7	accounting	accounting	NOUN
gujaf-183	45	8	,	,	PUNCT
gujaf-183	45	9	ahmadu	ahmadu	PROPN
gujaf-183	45	10	bello	bello	PROPN
gujaf-183	45	11	university	university	PROPN
gujaf-183	45	12	zaria	zaria	PROPN
gujaf-183	45	13	.	.	PUNCT
gujaf-183	46	1	dr	dr	PROPN
gujaf-183	46	2	.	.	PROPN
gujaf-183	46	3	aisha	aisha	PROPN
gujaf-183	46	4	nuhu	nuhu	PROPN
gujaf-183	46	5	muhammad	muhammad	PROPN
gujaf-183	46	6	department	department	PROPN
gujaf-183	46	7	of	of	ADP
gujaf-183	46	8	accounting	accounting	PROPN
gujaf-183	46	9	,	,	PUNCT
gujaf-183	46	10	ahmadu	ahmadu	PROPN
gujaf-183	46	11	bello	bello	PROPN
gujaf-183	46	12	university	university	PROPN
gujaf-183	46	13	zaria	zaria	PROPN
gujaf-183	46	14	.	.	PUNCT
gujaf-183	47	1	dr	dr	PROPN
gujaf-183	47	2	.	.	PROPN
gujaf-183	47	3	lawal	lawal	PROPN
gujaf-183	47	4	muhammad	muhammad	PROPN
gujaf-183	47	5	department	department	PROPN
gujaf-183	47	6	of	of	ADP
gujaf-183	47	7	accounting	accounting	PROPN
gujaf-183	47	8	,	,	PUNCT
gujaf-183	47	9	ahmadu	ahmadu	PROPN
gujaf-183	47	10	bello	bello	PROPN
gujaf-183	47	11	university	university	PROPN
gujaf-183	47	12	zaria	zaria	PROPN
gujaf-183	47	13	.	.	PUNCT
gujaf-183	48	1	dr	dr	PROPN
gujaf-183	48	2	.	.	PROPN
gujaf-183	48	3	farouk	farouk	PROPN
gujaf-183	48	4	adeiza	adeiza	PROPN
gujaf-183	48	5	school	school	PROPN
gujaf-183	48	6	of	of	ADP
gujaf-183	48	7	business	business	NOUN
gujaf-183	48	8	and	and	CCONJ
gujaf-183	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-183	48	10	,	,	PUNCT
gujaf-183	48	11	american	american	PROPN
gujaf-183	48	12	university	university	PROPN
gujaf-183	48	13	of	of	ADP
gujaf-183	48	14	nigeria	nigeria	PROPN
gujaf-183	48	15	,	,	PUNCT
gujaf-183	48	16	yola	yola	PROPN
gujaf-183	48	17	.	.	PUNCT
gujaf-183	49	1	dr	dr	PROPN
gujaf-183	49	2	.	.	PROPN
gujaf-183	49	3	bashir	bashir	PROPN
gujaf-183	49	4	umar	umar	PROPN
gujaf-183	49	5	farouk	farouk	PROPN
gujaf-183	49	6	department	department	PROPN
gujaf-183	49	7	of	of	ADP
gujaf-183	49	8	economics	economic	NOUN
gujaf-183	49	9	,	,	PUNCT
gujaf-183	49	10	federal	federal	ADJ
gujaf-183	49	11	university	university	NOUN
gujaf-183	49	12	gusau	gusau	PROPN
gujaf-183	49	13	,	,	PUNCT
gujaf-183	49	14	zamfara	zamfara	PROPN
gujaf-183	49	15	state	state	PROPN
gujaf-183	49	16	.	.	PUNCT
gujaf-183	50	1	dr	dr	PROPN
gujaf-183	50	2	emmanuel	emmanuel	PROPN
gujaf-183	50	3	omokhuale	omokhuale	PROPN
gujaf-183	50	4	department	department	PROPN
gujaf-183	50	5	of	of	ADP
gujaf-183	50	6	mathematics	mathematics	PROPN
gujaf-183	50	7	,	,	PUNCT
gujaf-183	50	8	federal	federal	ADJ
gujaf-183	50	9	university	university	NOUN
gujaf-183	50	10	gusau	gusau	NOUN
gujaf-183	50	11	,	,	PUNCT
gujaf-183	50	12	zamfara	zamfara	PROPN
gujaf-183	50	13	.	.	PUNCT
gujaf-183	51	1	state	state	PROPN
gujaf-183	51	2	gusau	gusau	PROPN
gujaf-183	51	3	journal	journal	PROPN
gujaf-183	51	4	of	of	ADP
gujaf-183	51	5	accounting	accounting	NOUN
gujaf-183	51	6	and	and	CCONJ
gujaf-183	51	7	finance	finance	NOUN
gujaf-183	51	8	,	,	PUNCT
gujaf-183	51	9	vol	vol	NOUN
gujaf-183	51	10	.	.	PROPN
gujaf-183	51	11	3	3	NUM
gujaf-183	51	12	,	,	PUNCT
gujaf-183	51	13	issue	issue	NOUN
gujaf-183	51	14	3	3	NUM
gujaf-183	51	15	,	,	PUNCT
gujaf-183	51	16	october	october	PROPN
gujaf-183	51	17	,	,	PUNCT
gujaf-183	51	18	2022	2022	NUM
gujaf-183	51	19	vi	vi	PROPN
gujaf-183	51	20	advisory	advisory	NOUN
gujaf-183	51	21	board	board	NOUN
gujaf-183	51	22	members	member	NOUN
gujaf-183	51	23	prof	prof	PROPN
gujaf-183	51	24	.	.	PUNCT
gujaf-183	52	1	kabiru	kabiru	PROPN
gujaf-183	52	2	isah	isah	PROPN
gujaf-183	52	3	dandago	dandago	PROPN
gujaf-183	52	4	,	,	PUNCT
gujaf-183	52	5	bayero	bayero	PROPN
gujaf-183	52	6	university	university	PROPN
gujaf-183	52	7	kano	kano	PROPN
gujaf-183	52	8	,	,	PUNCT
gujaf-183	52	9	kano	kano	PROPN
gujaf-183	52	10	state	state	PROPN
gujaf-183	52	11	.	.	PUNCT
gujaf-183	53	1	prof	prof	PROPN
gujaf-183	53	2	a	a	DET
gujaf-183	53	3	m	m	NOUN
gujaf-183	53	4	bashir	bashir	NOUN
gujaf-183	53	5	,	,	PUNCT
gujaf-183	53	6	usmanu	usmanu	PROPN
gujaf-183	53	7	danfodiyo	danfodiyo	PROPN
gujaf-183	53	8	university	university	PROPN
gujaf-183	53	9	sokoto	sokoto	PROPN
gujaf-183	53	10	,	,	PUNCT
gujaf-183	53	11	sokoto	sokoto	PROPN
gujaf-183	53	12	state	state	PROPN
gujaf-183	53	13	.	.	PUNCT
gujaf-183	54	1	prof	prof	PROPN
gujaf-183	54	2	.	.	PUNCT
gujaf-183	55	1	muhammad	muhammad	PROPN
gujaf-183	55	2	tanko	tanko	PROPN
gujaf-183	55	3	,	,	PUNCT
gujaf-183	55	4	kaduna	kaduna	PROPN
gujaf-183	55	5	state	state	PROPN
gujaf-183	55	6	university	university	PROPN
gujaf-183	55	7	,	,	PUNCT
gujaf-183	55	8	kaduna	kaduna	PROPN
gujaf-183	55	9	.	.	PROPN
gujaf-183	55	10	prof	prof	PROPN
gujaf-183	55	11	.	.	PUNCT
gujaf-183	55	12	bayero	bayero	PROPN
gujaf-183	56	1	a	a	DET
gujaf-183	56	2	m	m	NOUN
gujaf-183	56	3	sabir	sabir	NOUN
gujaf-183	56	4	,	,	PUNCT
gujaf-183	56	5	usmanu	usmanu	PROPN
gujaf-183	56	6	danfodiyo	danfodiyo	PROPN
gujaf-183	56	7	university	university	PROPN
gujaf-183	56	8	sokoto	sokoto	PROPN
gujaf-183	56	9	,	,	PUNCT
gujaf-183	56	10	sokoto	sokoto	PROPN
gujaf-183	56	11	state	state	PROPN
gujaf-183	56	12	.	.	PUNCT
gujaf-183	57	1	prof	prof	PROPN
gujaf-183	57	2	.	.	PUNCT
gujaf-183	58	1	aliyu	aliyu	PROPN
gujaf-183	58	2	sulaiman	sulaiman	PROPN
gujaf-183	58	3	kantudu	kantudu	PROPN
gujaf-183	58	4	,	,	PUNCT
gujaf-183	58	5	bayero	bayero	PROPN
gujaf-183	58	6	university	university	PROPN
gujaf-183	58	7	kano	kano	PROPN
gujaf-183	58	8	,	,	PUNCT
gujaf-183	58	9	kano	kano	PROPN
gujaf-183	58	10	state	state	PROPN
gujaf-183	58	11	.	.	PUNCT
gujaf-183	59	1	editorial	editorial	PROPN
gujaf-183	59	2	secretary	secretary	PROPN
gujaf-183	59	3	usman	usman	PROPN
gujaf-183	59	4	muhammad	muhammad	PROPN
gujaf-183	59	5	adam	adam	PROPN
gujaf-183	59	6	department	department	PROPN
gujaf-183	59	7	of	of	ADP
gujaf-183	59	8	accounting	accounting	NOUN
gujaf-183	59	9	and	and	CCONJ
gujaf-183	59	10	finance	finance	NOUN
gujaf-183	59	11	,	,	PUNCT
gujaf-183	59	12	federal	federal	ADJ
gujaf-183	59	13	university	university	NOUN
gujaf-183	59	14	gusau	gusau	PROPN
gujaf-183	59	15	,	,	PUNCT
gujaf-183	59	16	zamfara	zamfara	PROPN
gujaf-183	59	17	state	state	PROPN
gujaf-183	59	18	.	.	PUNCT
gujaf-183	60	1	gusau	gusau	PROPN
gujaf-183	60	2	journal	journal	PROPN
gujaf-183	60	3	of	of	ADP
gujaf-183	60	4	accounting	accounting	NOUN
gujaf-183	60	5	and	and	CCONJ
gujaf-183	60	6	finance	finance	NOUN
gujaf-183	60	7	,	,	PUNCT
gujaf-183	60	8	vol	vol	NOUN
gujaf-183	60	9	.	.	PROPN
gujaf-183	60	10	3	3	NUM
gujaf-183	60	11	,	,	PUNCT
gujaf-183	60	12	issue	issue	NOUN
gujaf-183	60	13	3	3	NUM
gujaf-183	60	14	,	,	PUNCT
gujaf-183	60	15	october	october	PROPN
gujaf-183	60	16	,	,	PUNCT
gujaf-183	60	17	2022	2022	NUM
gujaf-183	60	18	vii	vii	PROPN
gujaf-183	60	19	call	call	NOUN
gujaf-183	60	20	for	for	ADP
gujaf-183	60	21	papers	paper	NOUN
gujaf-183	60	22	the	the	DET
gujaf-183	60	23	editorial	editorial	ADJ
gujaf-183	60	24	board	board	NOUN
gujaf-183	60	25	of	of	ADP
gujaf-183	60	26	gusau	gusau	PROPN
gujaf-183	60	27	journal	journal	PROPN
gujaf-183	60	28	of	of	ADP
gujaf-183	60	29	accounting	accounting	NOUN
gujaf-183	60	30	and	and	CCONJ
gujaf-183	60	31	finance	finance	NOUN
gujaf-183	60	32	(	(	PUNCT
gujaf-183	60	33	gujaf	gujaf	NOUN
gujaf-183	60	34	)	)	PUNCT
gujaf-183	60	35	is	be	AUX
gujaf-183	60	36	hereby	hereby	ADV
gujaf-183	60	37	inviting	invite	VERB
gujaf-183	60	38	authors	author	NOUN
gujaf-183	60	39	to	to	PART
gujaf-183	60	40	submit	submit	VERB
gujaf-183	60	41	their	their	PRON
gujaf-183	60	42	unpublished	unpublished	ADJ
gujaf-183	60	43	manuscript	manuscript	NOUN
gujaf-183	60	44	for	for	ADP
gujaf-183	60	45	publication	publication	NOUN
gujaf-183	60	46	.	.	PUNCT
gujaf-183	61	1	the	the	DET
gujaf-183	61	2	journal	journal	NOUN
gujaf-183	61	3	is	be	AUX
gujaf-183	61	4	published	publish	VERB
gujaf-183	61	5	in	in	ADP
gujaf-183	61	6	two	two	NUM
gujaf-183	61	7	issues	issue	NOUN
gujaf-183	61	8	of	of	ADP
gujaf-183	61	9	april	april	PROPN
gujaf-183	61	10	and	and	CCONJ
gujaf-183	61	11	october	october	PROPN
gujaf-183	61	12	annually	annually	ADV
gujaf-183	61	13	.	.	PUNCT
gujaf-183	62	1	gujaf	gujaf	NOUN
gujaf-183	62	2	is	be	AUX
gujaf-183	62	3	a	a	DET
gujaf-183	62	4	double	double	ADJ
gujaf-183	62	5	-	-	PUNCT
gujaf-183	62	6	blind	blind	ADJ
gujaf-183	62	7	peer	peer	NOUN
gujaf-183	62	8	reviewed	review	VERB
gujaf-183	62	9	journal	journal	NOUN
gujaf-183	62	10	published	publish	VERB
gujaf-183	62	11	by	by	ADP
gujaf-183	62	12	the	the	DET
gujaf-183	62	13	department	department	NOUN
gujaf-183	62	14	of	of	ADP
gujaf-183	62	15	accounting	accounting	NOUN
gujaf-183	62	16	and	and	CCONJ
gujaf-183	62	17	finance	finance	NOUN
gujaf-183	62	18	,	,	PUNCT
gujaf-183	62	19	faculty	faculty	NOUN
gujaf-183	62	20	of	of	ADP
gujaf-183	62	21	management	management	NOUN
gujaf-183	62	22	and	and	CCONJ
gujaf-183	62	23	social	social	ADJ
gujaf-183	62	24	sciences	science	NOUN
gujaf-183	62	25	,	,	PUNCT
gujaf-183	62	26	federal	federal	ADJ
gujaf-183	62	27	university	university	NOUN
gujaf-183	62	28	gusau	gusau	NOUN
gujaf-183	62	29	,	,	PUNCT
gujaf-183	62	30	zamfara	zamfara	PROPN
gujaf-183	62	31	state	state	PROPN
gujaf-183	62	32	nigeria	nigeria	PROPN
gujaf-183	62	33	the	the	DET
gujaf-183	62	34	journal	journal	PROPN
gujaf-183	62	35	accepts	accept	VERB
gujaf-183	62	36	papers	paper	NOUN
gujaf-183	62	37	in	in	ADP
gujaf-183	62	38	all	all	DET
gujaf-183	62	39	areas	area	NOUN
gujaf-183	62	40	of	of	ADP
gujaf-183	62	41	accounting	accounting	NOUN
gujaf-183	62	42	and	and	CCONJ
gujaf-183	62	43	finance	finance	NOUN
gujaf-183	62	44	for	for	ADP
gujaf-183	62	45	publication	publication	NOUN
gujaf-183	62	46	which	which	PRON
gujaf-183	62	47	include	include	VERB
gujaf-183	62	48	:	:	PUNCT
gujaf-183	62	49	accounting	accounting	NOUN
gujaf-183	62	50	standards	standard	NOUN
gujaf-183	62	51	,	,	PUNCT
gujaf-183	62	52	accounting	account	VERB
gujaf-183	62	53	information	information	NOUN
gujaf-183	62	54	system	system	NOUN
gujaf-183	62	55	,	,	PUNCT
gujaf-183	62	56	financial	financial	ADJ
gujaf-183	62	57	reporting	reporting	NOUN
gujaf-183	62	58	,	,	PUNCT
gujaf-183	62	59	earnings	earning	NOUN
gujaf-183	62	60	management	management	NOUN
gujaf-183	62	61	,	,	PUNCT
gujaf-183	62	62	,	,	PUNCT
gujaf-183	62	63	auditing	auditing	NOUN
gujaf-183	62	64	and	and	CCONJ
gujaf-183	62	65	investigation	investigation	NOUN
gujaf-183	62	66	,	,	PUNCT
gujaf-183	62	67	auditing	auditing	NOUN
gujaf-183	62	68	and	and	CCONJ
gujaf-183	62	69	standards	standard	NOUN
gujaf-183	62	70	,	,	PUNCT
gujaf-183	62	71	public	public	ADJ
gujaf-183	62	72	sector	sector	NOUN
gujaf-183	62	73	accounting	accounting	NOUN
gujaf-183	62	74	and	and	CCONJ
gujaf-183	62	75	auditing	auditing	NOUN
gujaf-183	62	76	,	,	PUNCT
gujaf-183	62	77	taxation	taxation	NOUN
gujaf-183	62	78	and	and	CCONJ
gujaf-183	62	79	revenue	revenue	NOUN
gujaf-183	62	80	administration	administration	NOUN
gujaf-183	62	81	,	,	PUNCT
gujaf-183	62	82	corporate	corporate	ADJ
gujaf-183	62	83	governance	governance	NOUN
gujaf-183	62	84	issues	issue	NOUN
gujaf-183	62	85	,	,	PUNCT
gujaf-183	62	86	corporate	corporate	ADJ
gujaf-183	62	87	social	social	ADJ
gujaf-183	62	88	responsibility	responsibility	NOUN
gujaf-183	62	89	,	,	PUNCT
gujaf-183	62	90	sustainability	sustainability	NOUN
gujaf-183	62	91	and	and	CCONJ
gujaf-183	62	92	environmental	environmental	ADJ
gujaf-183	62	93	reporting	reporting	NOUN
gujaf-183	62	94	issue	issue	NOUN
gujaf-183	62	95	,	,	PUNCT
gujaf-183	62	96	information	information	NOUN
gujaf-183	62	97	and	and	CCONJ
gujaf-183	62	98	communication	communication	NOUN
gujaf-183	62	99	technology	technology	NOUN
gujaf-183	62	100	issues	issue	NOUN
gujaf-183	62	101	,	,	PUNCT
gujaf-183	62	102	bankruptcy	bankruptcy	NOUN
gujaf-183	62	103	prediction	prediction	NOUN
gujaf-183	62	104	,	,	PUNCT
gujaf-183	62	105	corporate	corporate	ADJ
gujaf-183	62	106	finance	finance	NOUN
gujaf-183	62	107	,	,	PUNCT
gujaf-183	62	108	personal	personal	ADJ
gujaf-183	62	109	finance	finance	NOUN
gujaf-183	62	110	,	,	PUNCT
gujaf-183	62	111	merger	merger	NOUN
gujaf-183	62	112	and	and	CCONJ
gujaf-183	62	113	acquisitions	acquisition	NOUN
gujaf-183	62	114	,	,	PUNCT
gujaf-183	62	115	capital	capital	NOUN
gujaf-183	62	116	structure	structure	NOUN
gujaf-183	62	117	,	,	PUNCT
gujaf-183	62	118	working	work	VERB
gujaf-183	62	119	capital	capital	NOUN
gujaf-183	62	120	management	management	NOUN
gujaf-183	62	121	,	,	PUNCT
gujaf-183	62	122	enterprises	enterprise	NOUN
gujaf-183	62	123	risk	risk	NOUN
gujaf-183	62	124	management	management	NOUN
gujaf-183	62	125	,	,	PUNCT
gujaf-183	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-183	62	127	,	,	PUNCT
gujaf-183	62	128	international	international	ADJ
gujaf-183	62	129	business	business	NOUN
gujaf-183	62	130	accounting	accounting	NOUN
gujaf-183	62	131	and	and	CCONJ
gujaf-183	62	132	finance	finance	NOUN
gujaf-183	62	133	,	,	PUNCT
gujaf-183	62	134	banking	banking	NOUN
gujaf-183	62	135	crises	crisis	NOUN
gujaf-183	62	136	,	,	PUNCT
gujaf-183	62	137	bank	bank	NOUN
gujaf-183	62	138	’s	’s	PART
gujaf-183	62	139	profitability	profitability	NOUN
gujaf-183	62	140	,	,	PUNCT
gujaf-183	62	141	risk	risk	NOUN
gujaf-183	62	142	and	and	CCONJ
gujaf-183	62	143	insurance	insurance	NOUN
gujaf-183	62	144	issue	issue	NOUN
gujaf-183	62	145	,	,	PUNCT
gujaf-183	62	146	islamic	islamic	ADJ
gujaf-183	62	147	finance	finance	NOUN
gujaf-183	62	148	,	,	PUNCT
gujaf-183	62	149	conventional	conventional	ADJ
gujaf-183	62	150	and	and	CCONJ
gujaf-183	62	151	islamic	islamic	ADJ
gujaf-183	62	152	banks	bank	NOUN
gujaf-183	62	153	and	and	CCONJ
gujaf-183	62	154	so	so	ADV
gujaf-183	62	155	forth	forth	ADV
gujaf-183	62	156	.	.	PUNCT
gujaf-183	63	1	guidelines	guideline	NOUN
gujaf-183	63	2	for	for	ADP
gujaf-183	63	3	submission	submission	NOUN
gujaf-183	63	4	and	and	CCONJ
gujaf-183	63	5	manuscript	manuscript	NOUN
gujaf-183	63	6	format	format	VERB
gujaf-183	63	7	the	the	DET
gujaf-183	63	8	submission	submission	NOUN
gujaf-183	63	9	language	language	NOUN
gujaf-183	63	10	is	be	AUX
gujaf-183	63	11	english	english	PROPN
gujaf-183	63	12	and	and	CCONJ
gujaf-183	63	13	must	must	AUX
gujaf-183	63	14	be	be	AUX
gujaf-183	63	15	a	a	DET
gujaf-183	63	16	well	well	ADV
gujaf-183	63	17	-	-	PUNCT
gujaf-183	63	18	researched	research	VERB
gujaf-183	63	19	original	original	ADJ
gujaf-183	63	20	manuscript	manuscript	NOUN
gujaf-183	63	21	that	that	PRON
gujaf-183	63	22	has	have	AUX
gujaf-183	63	23	not	not	PART
gujaf-183	63	24	previously	previously	ADV
gujaf-183	63	25	been	be	AUX
gujaf-183	63	26	submitted	submit	VERB
gujaf-183	63	27	elsewhere	elsewhere	ADV
gujaf-183	63	28	for	for	ADP
gujaf-183	63	29	publication	publication	NOUN
gujaf-183	63	30	.	.	PUNCT
gujaf-183	64	1	the	the	DET
gujaf-183	64	2	paper	paper	NOUN
gujaf-183	64	3	should	should	AUX
gujaf-183	64	4	not	not	PART
gujaf-183	64	5	exceed	exceed	VERB
gujaf-183	64	6	more	more	ADJ
gujaf-183	64	7	than	than	ADP
gujaf-183	64	8	15	15	NUM
gujaf-183	64	9	pages	page	NOUN
gujaf-183	64	10	on	on	ADP
gujaf-183	64	11	a4	a4	NOUN
gujaf-183	64	12	type	type	NOUN
gujaf-183	64	13	paper	paper	NOUN
gujaf-183	64	14	in	in	ADP
gujaf-183	64	15	ms	ms	ADJ
gujaf-183	64	16	-	-	PUNCT
gujaf-183	64	17	word	word	NOUN
gujaf-183	64	18	format	format	NOUN
gujaf-183	64	19	,	,	PUNCT
gujaf-183	64	20	1.5	1.5	NUM
gujaf-183	64	21	-	-	PUNCT
gujaf-183	64	22	line	line	NOUN
gujaf-183	64	23	spacing	spacing	NOUN
gujaf-183	64	24	,	,	PUNCT
gujaf-183	64	25	12	12	NUM
gujaf-183	64	26	font	font	NOUN
gujaf-183	64	27	size	size	NOUN
gujaf-183	64	28	in	in	ADP
gujaf-183	64	29	times	time	NOUN
gujaf-183	64	30	new	new	ADJ
gujaf-183	64	31	roman	roman	NOUN
gujaf-183	64	32	.	.	PUNCT
gujaf-183	65	1	manuscript	manuscript	NOUN
gujaf-183	65	2	should	should	AUX
gujaf-183	65	3	be	be	AUX
gujaf-183	65	4	tested	test	VERB
gujaf-183	65	5	for	for	ADP
gujaf-183	65	6	plagiarism	plagiarism	NOUN
gujaf-183	65	7	before	before	ADP
gujaf-183	65	8	submission	submission	NOUN
gujaf-183	65	9	,	,	PUNCT
gujaf-183	65	10	as	as	SCONJ
gujaf-183	65	11	the	the	DET
gujaf-183	65	12	maximum	maximum	ADJ
gujaf-183	65	13	similarity	similarity	NOUN
gujaf-183	65	14	index	index	NOUN
gujaf-183	65	15	acceptable	acceptable	ADJ
gujaf-183	65	16	by	by	ADP
gujaf-183	65	17	gujaf	gujaf	NOUN
gujaf-183	65	18	is	be	AUX
gujaf-183	65	19	25	25	NUM
gujaf-183	65	20	percent	percent	NOUN
gujaf-183	65	21	.	.	PUNCT
gujaf-183	66	1	furthermore	furthermore	ADV
gujaf-183	66	2	,	,	PUNCT
gujaf-183	66	3	the	the	DET
gujaf-183	66	4	length	length	NOUN
gujaf-183	66	5	of	of	ADP
gujaf-183	66	6	a	a	DET
gujaf-183	66	7	complete	complete	ADJ
gujaf-183	66	8	article	article	NOUN
gujaf-183	66	9	should	should	AUX
gujaf-183	66	10	not	not	PART
gujaf-183	66	11	exceed	exceed	VERB
gujaf-183	66	12	5000	5000	NUM
gujaf-183	66	13	words	word	NOUN
gujaf-183	66	14	including	include	VERB
gujaf-183	66	15	an	an	DET
gujaf-183	66	16	abstract	abstract	NOUN
gujaf-183	66	17	of	of	ADP
gujaf-183	66	18	not	not	PART
gujaf-183	66	19	more	more	ADJ
gujaf-183	66	20	than	than	ADP
gujaf-183	66	21	250	250	NUM
gujaf-183	66	22	words	word	NOUN
gujaf-183	66	23	with	with	ADP
gujaf-183	66	24	a	a	DET
gujaf-183	66	25	minimum	minimum	NOUN
gujaf-183	66	26	of	of	ADP
gujaf-183	66	27	four	four	NUM
gujaf-183	66	28	key	key	ADJ
gujaf-183	66	29	words	word	NOUN
gujaf-183	66	30	immediately	immediately	ADV
gujaf-183	66	31	after	after	ADP
gujaf-183	66	32	the	the	DET
gujaf-183	66	33	abstract	abstract	NOUN
gujaf-183	66	34	.	.	PUNCT
gujaf-183	67	1	all	all	DET
gujaf-183	67	2	references	reference	NOUN
gujaf-183	67	3	including	include	VERB
gujaf-183	67	4	in	in	ADP
gujaf-183	67	5	text	text	NOUN
gujaf-183	67	6	citation	citation	NOUN
gujaf-183	67	7	and	and	CCONJ
gujaf-183	67	8	reference	reference	NOUN
gujaf-183	67	9	list	list	NOUN
gujaf-183	67	10	,	,	PUNCT
gujaf-183	67	11	tables	table	NOUN
gujaf-183	67	12	and	and	CCONJ
gujaf-183	67	13	figures	figure	NOUN
gujaf-183	67	14	should	should	AUX
gujaf-183	67	15	be	be	AUX
gujaf-183	67	16	in	in	ADP
gujaf-183	67	17	line	line	NOUN
gujaf-183	67	18	with	with	ADP
gujaf-183	67	19	apa	apa	PROPN
gujaf-183	67	20	7th	7th	PROPN
gujaf-183	67	21	edition	edition	NOUN
gujaf-183	67	22	publication	publication	NOUN
gujaf-183	67	23	manual	manual	NOUN
gujaf-183	67	24	.	.	PUNCT
gujaf-183	68	1	finally	finally	ADV
gujaf-183	68	2	,	,	PUNCT
gujaf-183	68	3	manuscript	manuscript	NOUN
gujaf-183	68	4	should	should	AUX
gujaf-183	68	5	be	be	AUX
gujaf-183	68	6	send	send	VERB
gujaf-183	68	7	to	to	ADP
gujaf-183	68	8	our	our	PRON
gujaf-183	68	9	email	email	NOUN
gujaf-183	68	10	address	address	NOUN
gujaf-183	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-183	68	12	and	and	CCONJ
gujaf-183	68	13	a	a	DET
gujaf-183	68	14	copy	copy	NOUN
gujaf-183	68	15	to	to	ADP
gujaf-183	68	16	our	our	PRON
gujaf-183	68	17	website	website	NOUN
gujaf-183	68	18	on	on	ADP
gujaf-183	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-183	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-183	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-183	69	2	gusau	gusau	ADJ
gujaf-183	69	3	journal	journal	NOUN
gujaf-183	69	4	of	of	ADP
gujaf-183	69	5	accounting	accounting	NOUN
gujaf-183	69	6	and	and	CCONJ
gujaf-183	69	7	finance	finance	NOUN
gujaf-183	69	8	,	,	PUNCT
gujaf-183	69	9	vol	vol	NOUN
gujaf-183	69	10	.	.	PROPN
gujaf-183	69	11	3	3	NUM
gujaf-183	69	12	,	,	PUNCT
gujaf-183	69	13	issue	issue	NOUN
gujaf-183	69	14	3	3	NUM
gujaf-183	69	15	,	,	PUNCT
gujaf-183	69	16	october	october	PROPN
gujaf-183	69	17	,	,	PUNCT
gujaf-183	69	18	2022	2022	NUM
gujaf-183	69	19	viii	viii	ADJ
gujaf-183	69	20	publication	publication	NOUN
gujaf-183	69	21	procedure	procedure	NOUN
gujaf-183	69	22	after	after	ADP
gujaf-183	69	23	receiving	receive	VERB
gujaf-183	69	24	a	a	DET
gujaf-183	69	25	manuscript	manuscript	NOUN
gujaf-183	69	26	that	that	PRON
gujaf-183	69	27	is	be	AUX
gujaf-183	69	28	within	within	ADP
gujaf-183	69	29	the	the	DET
gujaf-183	69	30	similarity	similarity	NOUN
gujaf-183	69	31	index	index	NOUN
gujaf-183	69	32	threshold	threshold	NOUN
gujaf-183	69	33	,	,	PUNCT
gujaf-183	69	34	a	a	DET
gujaf-183	69	35	confirmation	confirmation	NOUN
gujaf-183	69	36	email	email	NOUN
gujaf-183	69	37	will	will	AUX
gujaf-183	69	38	be	be	AUX
gujaf-183	69	39	send	send	VERB
gujaf-183	69	40	together	together	ADV
gujaf-183	69	41	with	with	ADP
gujaf-183	69	42	a	a	DET
gujaf-183	69	43	request	request	NOUN
gujaf-183	69	44	to	to	PART
gujaf-183	69	45	pay	pay	VERB
gujaf-183	69	46	a	a	DET
gujaf-183	69	47	review	review	NOUN
gujaf-183	69	48	proceeding	proceeding	NOUN
gujaf-183	69	49	fee	fee	NOUN
gujaf-183	69	50	.	.	PUNCT
gujaf-183	70	1	at	at	ADP
gujaf-183	70	2	this	this	DET
gujaf-183	70	3	point	point	NOUN
gujaf-183	70	4	,	,	PUNCT
gujaf-183	70	5	the	the	DET
gujaf-183	70	6	editorial	editorial	ADJ
gujaf-183	70	7	board	board	NOUN
gujaf-183	70	8	will	will	AUX
gujaf-183	70	9	take	take	VERB
gujaf-183	70	10	a	a	DET
gujaf-183	70	11	decision	decision	NOUN
gujaf-183	70	12	on	on	ADP
gujaf-183	70	13	accepting	accept	VERB
gujaf-183	70	14	,	,	PUNCT
gujaf-183	70	15	rejecting	reject	VERB
gujaf-183	70	16	or	or	CCONJ
gujaf-183	70	17	making	make	VERB
gujaf-183	70	18	a	a	DET
gujaf-183	70	19	resubmission	resubmission	NOUN
gujaf-183	70	20	of	of	ADP
gujaf-183	70	21	the	the	DET
gujaf-183	70	22	manuscript	manuscript	NOUN
gujaf-183	70	23	based	base	VERB
gujaf-183	70	24	on	on	ADP
gujaf-183	70	25	the	the	DET
gujaf-183	70	26	outcome	outcome	NOUN
gujaf-183	70	27	of	of	ADP
gujaf-183	70	28	the	the	DET
gujaf-183	70	29	double	double	ADJ
gujaf-183	70	30	-	-	PUNCT
gujaf-183	70	31	blind	blind	ADJ
gujaf-183	70	32	peer	peer	NOUN
gujaf-183	70	33	review	review	NOUN
gujaf-183	70	34	.	.	PUNCT
gujaf-183	71	1	those	those	DET
gujaf-183	71	2	authors	author	NOUN
gujaf-183	71	3	whose	whose	DET
gujaf-183	71	4	manuscript	manuscript	NOUN
gujaf-183	71	5	were	be	AUX
gujaf-183	71	6	accepted	accept	VERB
gujaf-183	71	7	for	for	ADP
gujaf-183	71	8	publication	publication	NOUN
gujaf-183	71	9	will	will	AUX
gujaf-183	71	10	be	be	AUX
gujaf-183	71	11	asked	ask	VERB
gujaf-183	71	12	to	to	PART
gujaf-183	71	13	pay	pay	VERB
gujaf-183	71	14	a	a	DET
gujaf-183	71	15	publication	publication	NOUN
gujaf-183	71	16	fee	fee	NOUN
gujaf-183	71	17	,	,	PUNCT
gujaf-183	71	18	after	after	ADP
gujaf-183	71	19	effecting	effect	VERB
gujaf-183	71	20	all	all	DET
gujaf-183	71	21	suggested	suggest	VERB
gujaf-183	71	22	corrections	correction	NOUN
gujaf-183	71	23	and	and	CCONJ
gujaf-183	71	24	changes	change	NOUN
gujaf-183	71	25	made	make	VERB
gujaf-183	71	26	on	on	ADP
gujaf-183	71	27	the	the	DET
gujaf-183	71	28	manuscript	manuscript	NOUN
gujaf-183	71	29	.	.	PUNCT
gujaf-183	72	1	all	all	DET
gujaf-183	72	2	corrected	correct	VERB
gujaf-183	72	3	papers	paper	NOUN
gujaf-183	72	4	returned	return	VERB
gujaf-183	72	5	within	within	ADP
gujaf-183	72	6	the	the	DET
gujaf-183	72	7	specified	specify	VERB
gujaf-183	72	8	time	time	NOUN
gujaf-183	72	9	frame	frame	NOUN
gujaf-183	72	10	will	will	AUX
gujaf-183	72	11	be	be	AUX
gujaf-183	72	12	published	publish	VERB
gujaf-183	72	13	in	in	ADP
gujaf-183	72	14	that	that	DET
gujaf-183	72	15	issue	issue	NOUN
gujaf-183	72	16	.	.	PUNCT
gujaf-183	73	1	payment	payment	NOUN
gujaf-183	73	2	details	detail	NOUN
gujaf-183	73	3	bank	bank	NOUN
gujaf-183	73	4	:	:	PUNCT
gujaf-183	73	5	fcmb	fcmb	PROPN
gujaf-183	73	6	account	account	PROPN
gujaf-183	73	7	number	number	NOUN
gujaf-183	73	8	:	:	PUNCT
gujaf-183	73	9	7278465011	7278465011	NUM
gujaf-183	73	10	account	account	NOUN
gujaf-183	73	11	name	name	NOUN
gujaf-183	73	12	:	:	PUNCT
gujaf-183	73	13	gusau	gusau	PROPN
gujaf-183	73	14	journal	journal	NOUN
gujaf-183	73	15	of	of	ADP
gujaf-183	73	16	accounting	accounting	NOUN
gujaf-183	73	17	and	and	CCONJ
gujaf-183	73	18	finance	finance	NOUN
gujaf-183	73	19	for	for	ADP
gujaf-183	73	20	inquiry	inquiry	NOUN
gujaf-183	73	21	the	the	DET
gujaf-183	73	22	head	head	NOUN
gujaf-183	73	23	,	,	PUNCT
gujaf-183	73	24	department	department	NOUN
gujaf-183	73	25	of	of	ADP
gujaf-183	73	26	accounting	accounting	NOUN
gujaf-183	73	27	and	and	CCONJ
gujaf-183	73	28	finance	finance	NOUN
gujaf-183	73	29	,	,	PUNCT
gujaf-183	73	30	federal	federal	ADJ
gujaf-183	73	31	university	university	NOUN
gujaf-183	73	32	gusau	gusau	PROPN
gujaf-183	73	33	,	,	PUNCT
gujaf-183	73	34	zamfara	zamfara	PROPN
gujaf-183	73	35	state	state	PROPN
gujaf-183	73	36	.	.	PUNCT
gujaf-183	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-183	75	1	+2348069393824	+2348069393824	PRON
gujaf-183	75	2	for	for	ADP
gujaf-183	75	3	more	more	ADJ
gujaf-183	75	4	information	information	NOUN
gujaf-183	75	5	,	,	PUNCT
gujaf-183	75	6	contact	contact	VERB
gujaf-183	75	7	the	the	DET
gujaf-183	75	8	editor	editor	NOUN
gujaf-183	75	9	-	-	PUNCT
gujaf-183	75	10	in	in	ADP
gujaf-183	75	11	-	-	PUNCT
gujaf-183	75	12	chief	chief	NOUN
gujaf-183	75	13	on	on	ADP
gujaf-183	75	14	+2348067766435	+2348067766435	NUM
gujaf-183	75	15	the	the	DET
gujaf-183	75	16	associate	associate	ADJ
gujaf-183	75	17	editor	editor	NOUN
gujaf-183	75	18	on	on	ADP
gujaf-183	75	19	+2348036057525	+2348036057525	NUM
gujaf-183	75	20	or	or	CCONJ
gujaf-183	75	21	visit	visit	VERB
gujaf-183	75	22	our	our	PRON
gujaf-183	75	23	website	website	NOUN
gujaf-183	75	24	on	on	ADP
gujaf-183	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-183	75	26	or	or	CCONJ
gujaf-183	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-183	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-183	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-183	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-183	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-183	76	3	gusau	gusau	ADJ
gujaf-183	76	4	journal	journal	NOUN
gujaf-183	76	5	of	of	ADP
gujaf-183	76	6	accounting	accounting	NOUN
gujaf-183	76	7	and	and	CCONJ
gujaf-183	76	8	finance	finance	NOUN
gujaf-183	76	9	,	,	PUNCT
gujaf-183	76	10	vol	vol	NOUN
gujaf-183	76	11	.	.	PROPN
gujaf-183	77	1	3	3	NUM
gujaf-183	77	2	,	,	PUNCT
gujaf-183	77	3	issue	issue	NOUN
gujaf-183	77	4	3	3	NUM
gujaf-183	77	5	,	,	PUNCT
gujaf-183	77	6	october	october	PROPN
gujaf-183	77	7	,	,	PUNCT
gujaf-183	77	8	2022	2022	NUM
gujaf-183	77	9	ix	ix	ADP
gujaf-183	77	10	contents	content	NOUN
gujaf-183	77	11	capital	capital	NOUN
gujaf-183	77	12	structure	structure	NOUN
gujaf-183	77	13	and	and	CCONJ
gujaf-183	77	14	firm	firm	ADJ
gujaf-183	77	15	financial	financial	ADJ
gujaf-183	77	16	performance	performance	NOUN
gujaf-183	77	17	of	of	ADP
gujaf-183	77	18	listed	list	VERB
gujaf-183	77	19	deposit	deposit	NOUN
gujaf-183	77	20	money	money	NOUN
gujaf-183	77	21	banks	bank	NOUN
gujaf-183	77	22	in	in	ADP
gujaf-183	77	23	nigeria	nigeria	PROPN
gujaf-183	77	24	:	:	PUNCT
gujaf-183	77	25	moderating	moderate	VERB
gujaf-183	77	26	effect	effect	NOUN
gujaf-183	77	27	of	of	ADP
gujaf-183	77	28	board	board	NOUN
gujaf-183	77	29	financial	financial	ADJ
gujaf-183	77	30	literacy	literacy	NOUN
gujaf-183	77	31	anas	anas	PROPN
gujaf-183	77	32	idris	idris	PROPN
gujaf-183	77	33	abdulwahab	abdulwahab	PROPN
gujaf-183	77	34	,	,	PUNCT
gujaf-183	77	35	hussaini	hussaini	PROPN
gujaf-183	77	36	bala	bala	PROPN
gujaf-183	77	37	ph.d	ph.d	PROPN
gujaf-183	77	38	,	,	PUNCT
gujaf-183	77	39	mansur	mansur	PROPN
gujaf-183	77	40	lubabah	lubabah	PROPN
gujaf-183	77	41	kwambo	kwambo	PROPN
gujaf-183	77	42	ph.d	ph.d	PROPN
gujaf-183	77	43	,	,	PUNCT
gujaf-183	77	44	&	&	CCONJ
gujaf-183	77	45	abubakar	abubakar	PROPN
gujaf-183	77	46	adamu	adamu	PROPN
gujaf-183	77	47	1	1	NUM
gujaf-183	77	48	influence	influence	NOUN
gujaf-183	77	49	of	of	ADP
gujaf-183	77	50	socialization	socialization	NOUN
gujaf-183	77	51	on	on	ADP
gujaf-183	77	52	msme	msme	NOUN
gujaf-183	77	53	compliance	compliance	NOUN
gujaf-183	77	54	by	by	ADP
gujaf-183	77	55	mediating	mediate	VERB
gujaf-183	77	56	understanding	understanding	NOUN
gujaf-183	77	57	and	and	CCONJ
gujaf-183	77	58	moderating	moderate	VERB
gujaf-183	77	59	knowledge	knowledge	NOUN
gujaf-183	77	60	of	of	ADP
gujaf-183	77	61	tax	tax	NOUN
gujaf-183	77	62	visits	visit	NOUN
gujaf-183	77	63	yayuk	yayuk	NOUN
gujaf-183	77	64	ngesti	ngesti	PROPN
gujaf-183	77	65	rahayu	rahayu	VERB
gujaf-183	77	66	17	17	NUM
gujaf-183	77	67	does	do	VERB
gujaf-183	77	68	international	international	ADJ
gujaf-183	77	69	financial	financial	ADJ
gujaf-183	77	70	reporting	reporting	NOUN
gujaf-183	77	71	standard	standard	NOUN
gujaf-183	77	72	narrows	narrow	VERB
gujaf-183	77	73	audit	audit	NOUN
gujaf-183	77	74	expectation	expectation	NOUN
gujaf-183	77	75	gap	gap	NOUN
gujaf-183	77	76	?	?	PUNCT
gujaf-183	78	1	musa	musa	PROPN
gujaf-183	78	2	ibrahim	ibrahim	PROPN
gujaf-183	78	3	dauda	dauda	PROPN
gujaf-183	78	4	,	,	PUNCT
gujaf-183	78	5	ibrahim	ibrahim	PROPN
gujaf-183	78	6	adagye	adagye	PROPN
gujaf-183	78	7	dauda	dauda	PROPN
gujaf-183	78	8	,	,	PUNCT
gujaf-183	78	9	phd	phd	NOUN
gujaf-183	78	10	35	35	NUM
gujaf-183	78	11	sustainability	sustainability	NOUN
gujaf-183	78	12	reporting	reporting	NOUN
gujaf-183	78	13	and	and	CCONJ
gujaf-183	78	14	financial	financial	ADJ
gujaf-183	78	15	performance	performance	NOUN
gujaf-183	78	16	of	of	ADP
gujaf-183	78	17	listed	list	VERB
gujaf-183	78	18	manufacturing	manufacturing	NOUN
gujaf-183	78	19	firms	firm	NOUN
gujaf-183	78	20	in	in	ADP
gujaf-183	78	21	nigeria	nigeria	PROPN
gujaf-183	78	22	aiyesan	aiyesan	PROPN
gujaf-183	78	23	,	,	PUNCT
gujaf-183	78	24	olabode	olabode	PROPN
gujaf-183	78	25	olutola	olutola	PROPN
gujaf-183	78	26	ph.d	ph.d	PROPN
gujaf-183	78	27	49	49	NUM
gujaf-183	78	28	firm	firm	ADJ
gujaf-183	78	29	attributes	attribute	NOUN
gujaf-183	78	30	and	and	CCONJ
gujaf-183	78	31	financial	financial	ADJ
gujaf-183	78	32	reporting	reporting	NOUN
gujaf-183	78	33	timeliness	timeliness	NOUN
gujaf-183	78	34	of	of	ADP
gujaf-183	78	35	listed	list	VERB
gujaf-183	78	36	consumer	consumer	NOUN
gujaf-183	78	37	goods	good	NOUN
gujaf-183	78	38	firms	firm	NOUN
gujaf-183	78	39	in	in	ADP
gujaf-183	78	40	nigeria	nigeria	PROPN
gujaf-183	78	41	akume	akume	PROPN
gujaf-183	78	42	james	james	PROPN
gujaf-183	78	43	terkende	terkende	PROPN
gujaf-183	78	44	,	,	PUNCT
gujaf-183	78	45	dele	dele	PROPN
gujaf-183	78	46	ikese	ikese	VERB
gujaf-183	78	47	karim	karim	PROPN
gujaf-183	78	48	67	67	NUM
gujaf-183	78	49	value	value	NOUN
gujaf-183	78	50	relevance	relevance	NOUN
gujaf-183	78	51	of	of	ADP
gujaf-183	78	52	accounting	accounting	NOUN
gujaf-183	78	53	information	information	NOUN
gujaf-183	78	54	for	for	ADP
gujaf-183	78	55	listed	list	VERB
gujaf-183	78	56	financial	financial	ADJ
gujaf-183	78	57	service	service	NOUN
gujaf-183	78	58	firms	firm	NOUN
gujaf-183	78	59	in	in	ADP
gujaf-183	78	60	nigeria	nigeria	PROPN
gujaf-183	78	61	kassim	kassim	PROPN
gujaf-183	78	62	busari	busari	PROPN
gujaf-183	78	63	,	,	PUNCT
gujaf-183	78	64	ishaya	ishaya	PROPN
gujaf-183	78	65	luka	luka	PROPN
gujaf-183	78	66	chechet	chechet	PROPN
gujaf-183	78	67	ph.d	ph.d	PROPN
gujaf-183	78	68	,	,	PUNCT
gujaf-183	78	69	aliyu	aliyu	PROPN
gujaf-183	78	70	ahmed	ahme	VERB
gujaf-183	78	71	abdullahi	abdullahi	PROPN
gujaf-183	78	72	ph.d	ph.d	PROPN
gujaf-183	78	73	,	,	PUNCT
gujaf-183	78	74	&	&	CCONJ
gujaf-183	78	75	ibrahim	ibrahim	PROPN
gujaf-183	78	76	mohammed	mohammed	PROPN
gujaf-183	78	77	ph.d	ph.d	PROPN
gujaf-183	78	78	87	87	NUM
gujaf-183	78	79	nigeria	nigeria	PROPN
gujaf-183	78	80	economic	economic	ADJ
gujaf-183	78	81	growth	growth	NOUN
gujaf-183	78	82	and	and	CCONJ
gujaf-183	78	83	capital	capital	NOUN
gujaf-183	78	84	market	market	NOUN
gujaf-183	78	85	development	development	NOUN
gujaf-183	78	86	:	:	PUNCT
gujaf-183	78	87	does	do	AUX
gujaf-183	78	88	contributory	contributory	NOUN
gujaf-183	78	89	pension	pension	NOUN
gujaf-183	78	90	scheme	scheme	NOUN
gujaf-183	78	91	matter	matter	NOUN
gujaf-183	78	92	?	?	PUNCT
gujaf-183	79	1	akinwumi	akinwumi	PROPN
gujaf-183	79	2	ayorinde	ayorinde	PROPN
gujaf-183	79	3	olutimi	olutimi	PROPN
gujaf-183	79	4	,	,	PUNCT
gujaf-183	79	5	toluwa	toluwa	PROPN
gujaf-183	79	6	celestine	celestine	PROPN
gujaf-183	79	7	oladele	oladele	PROPN
gujaf-183	79	8	ph.d	ph.d	PROPN
gujaf-183	79	9	,	,	PUNCT
gujaf-183	79	10	&	&	CCONJ
gujaf-183	79	11	adeboye	adeboye	ADP
gujaf-183	79	12	emmanuel	emmanuel	PROPN
gujaf-183	79	13	sanmi	sanmi	PROPN
gujaf-183	79	14	101	101	NUM
gujaf-183	79	15	audit	audit	NOUN
gujaf-183	79	16	committee	committee	NOUN
gujaf-183	79	17	and	and	CCONJ
gujaf-183	79	18	financial	financial	ADJ
gujaf-183	79	19	reporting	reporting	NOUN
gujaf-183	79	20	quality	quality	NOUN
gujaf-183	79	21	:	:	PUNCT
gujaf-183	79	22	the	the	DET
gujaf-183	79	23	moderating	moderate	VERB
gujaf-183	79	24	effect	effect	NOUN
gujaf-183	79	25	of	of	ADP
gujaf-183	79	26	board	board	NOUN
gujaf-183	79	27	independence	independence	NOUN
gujaf-183	79	28	of	of	ADP
gujaf-183	79	29	listed	list	VERB
gujaf-183	79	30	deposit	deposit	NOUN
gujaf-183	79	31	money	money	NOUN
gujaf-183	79	32	banks	bank	NOUN
gujaf-183	79	33	in	in	ADP
gujaf-183	79	34	nigeria	nigeria	PROPN
gujaf-183	79	35	kassim	kassim	PROPN
gujaf-183	79	36	yusha’u	yusha’u	PROPN
gujaf-183	79	37	shika	shika	PROPN
gujaf-183	79	38	,	,	PUNCT
gujaf-183	79	39	mark	mark	PROPN
gujaf-183	79	40	david	david	PROPN
gujaf-183	79	41	kantiyok	kantiyok	VERB
gujaf-183	79	42	117	117	NUM
gujaf-183	79	43	gusau	gusau	ADJ
gujaf-183	79	44	journal	journal	NOUN
gujaf-183	79	45	of	of	ADP
gujaf-183	79	46	accounting	accounting	NOUN
gujaf-183	79	47	and	and	CCONJ
gujaf-183	79	48	finance	finance	NOUN
gujaf-183	79	49	,	,	PUNCT
gujaf-183	79	50	vol	vol	NOUN
gujaf-183	79	51	.	.	PROPN
gujaf-183	79	52	3	3	NUM
gujaf-183	79	53	,	,	PUNCT
gujaf-183	79	54	issue	issue	NOUN
gujaf-183	79	55	3	3	NUM
gujaf-183	79	56	,	,	PUNCT
gujaf-183	79	57	october	october	PROPN
gujaf-183	79	58	,	,	PUNCT
gujaf-183	79	59	2022	2022	NUM
gujaf-183	79	60	x	x	SYM
gujaf-183	79	61	determinants	determinant	NOUN
gujaf-183	79	62	of	of	ADP
gujaf-183	79	63	financial	financial	ADJ
gujaf-183	79	64	performance	performance	NOUN
gujaf-183	79	65	of	of	ADP
gujaf-183	79	66	listed	list	VERB
gujaf-183	79	67	deposit	deposit	NOUN
gujaf-183	79	68	money	money	NOUN
gujaf-183	79	69	banks	bank	NOUN
gujaf-183	79	70	in	in	ADP
gujaf-183	79	71	nigeria	nigeria	PROPN
gujaf-183	79	72	mary	mary	PROPN
gujaf-183	79	73	seansu	seansu	PROPN
gujaf-183	79	74	lazarus	lazarus	PROPN
gujaf-183	79	75	,	,	PUNCT
gujaf-183	79	76	nurradden	nurradden	PROPN
gujaf-183	79	77	usman	usman	PROPN
gujaf-183	79	78	miko	miko	PROPN
gujaf-183	79	79	ph.d	ph.d	PROPN
gujaf-183	79	80	,	,	PUNCT
gujaf-183	79	81	&	&	CCONJ
gujaf-183	79	82	saifulahi	saifulahi	PROPN
gujaf-183	79	83	abdullahi	abdullahi	PROPN
gujaf-183	79	84	mazadu	mazadu	PROPN
gujaf-183	79	85	ph.d	ph.d	PROPN
gujaf-183	79	86	140	140	NUM
gujaf-183	79	87	human	human	ADJ
gujaf-183	79	88	resource	resource	NOUN
gujaf-183	79	89	accounting	accounting	NOUN
gujaf-183	79	90	and	and	CCONJ
gujaf-183	79	91	profitability	profitability	NOUN
gujaf-183	79	92	of	of	ADP
gujaf-183	79	93	listed	list	VERB
gujaf-183	79	94	depositmoney	depositmoney	NOUN
gujaf-183	79	95	banks	bank	NOUN
gujaf-183	79	96	in	in	ADP
gujaf-183	79	97	nigeria	nigeria	PROPN
gujaf-183	79	98	ahmad	ahmad	PROPN
gujaf-183	79	99	adamu	adamu	PROPN
gujaf-183	79	100	ibrahim	ibrahim	PROPN
gujaf-183	79	101	,	,	PUNCT
gujaf-183	79	102	ahmad	ahmad	PROPN
gujaf-183	79	103	rufa’i	rufa’i	PROPN
gujaf-183	79	104	adamu	adamu	PROPN
gujaf-183	79	105	,	,	PUNCT
gujaf-183	79	106	fatihu	fatihu	PROPN
gujaf-183	79	107	mahmud	mahmud	PROPN
gujaf-183	79	108	alhassan	alhassan	PROPN
gujaf-183	79	109	&	&	CCONJ
gujaf-183	79	110	muhammad	muhammad	PROPN
gujaf-183	79	111	iliyas	iliyas	PROPN
gujaf-183	79	112	abdulsalam	abdulsalam	PROPN
gujaf-183	79	113	158	158	NUM
gujaf-183	79	114	board	board	NOUN
gujaf-183	79	115	independence	independence	NOUN
gujaf-183	79	116	,	,	PUNCT
gujaf-183	79	117	audit	audit	NOUN
gujaf-183	79	118	effectiveness	effectiveness	NOUN
gujaf-183	79	119	and	and	CCONJ
gujaf-183	79	120	the	the	DET
gujaf-183	79	121	quality	quality	NOUN
gujaf-183	79	122	of	of	ADP
gujaf-183	79	123	reported	report	VERB
gujaf-183	79	124	earnings	earning	NOUN
gujaf-183	79	125	in	in	ADP
gujaf-183	79	126	the	the	DET
gujaf-183	79	127	nigerian	nigerian	ADJ
gujaf-183	79	128	consumer	consumer	NOUN
gujaf-183	79	129	goods	good	NOUN
gujaf-183	79	130	firms	firm	NOUN
gujaf-183	79	131	isah	isah	PROPN
gujaf-183	79	132	shittu	shittu	PROPN
gujaf-183	79	133	ph.d	ph.d	PROPN
gujaf-183	79	134	,	,	PUNCT
gujaf-183	79	135	misbahu	misbahu	PROPN
gujaf-183	79	136	,	,	PUNCT
gujaf-183	79	137	abubakar	abubakar	PROPN
gujaf-183	79	138	muhammad	muhammad	PROPN
gujaf-183	79	139	175	175	NUM
gujaf-183	79	140	impact	impact	NOUN
gujaf-183	79	141	of	of	ADP
gujaf-183	79	142	capital	capital	NOUN
gujaf-183	79	143	structure	structure	NOUN
gujaf-183	79	144	on	on	ADP
gujaf-183	79	145	financial	financial	ADJ
gujaf-183	79	146	performance	performance	NOUN
gujaf-183	79	147	of	of	ADP
gujaf-183	79	148	listed	list	VERB
gujaf-183	79	149	agricultural	agricultural	ADJ
gujaf-183	79	150	companies	company	NOUN
gujaf-183	79	151	in	in	ADP
gujaf-183	79	152	nigeria	nigeria	PROPN
gujaf-183	79	153	ahmad	ahmad	PROPN
gujaf-183	79	154	muhammad	muhammad	PROPN
gujaf-183	79	155	ahmad	ahmad	PROPN
gujaf-183	79	156	,	,	PUNCT
gujaf-183	79	157	shehu	shehu	PROPN
gujaf-183	79	158	usman	usman	PROPN
gujaf-183	79	159	hassan	hassan	PROPN
gujaf-183	79	160	ph.d	ph.d	PROPN
gujaf-183	79	161	.	.	PROPN
gujaf-183	79	162	,	,	PUNCT
gujaf-183	79	163	&	&	CCONJ
gujaf-183	79	164	abubakar	abubakar	PROPN
gujaf-183	79	165	abubakar	abubakar	PROPN
gujaf-183	79	166	192	192	NUM
gujaf-183	79	167	trade	trade	NOUN
gujaf-183	79	168	oriented	orient	VERB
gujaf-183	79	169	money	money	NOUN
gujaf-183	79	170	laundering	laundering	NOUN
gujaf-183	79	171	and	and	CCONJ
gujaf-183	79	172	era	era	NOUN
gujaf-183	79	173	of	of	ADP
gujaf-183	79	174	cybersecurity	cybersecurity	NOUN
gujaf-183	79	175	tax	tax	NOUN
gujaf-183	79	176	evasion	evasion	NOUN
gujaf-183	79	177	in	in	ADP
gujaf-183	79	178	nigeria	nigeria	PROPN
gujaf-183	79	179	oluwayemi	oluwayemi	PROPN
gujaf-183	79	180	joseph	joseph	PROPN
gujaf-183	79	181	kayode	kayode	PROPN
gujaf-183	79	182	,	,	PUNCT
gujaf-183	79	183	adewole	adewole	PROPN
gujaf-183	79	184	joseph	joseph	PROPN
gujaf-183	79	185	adeyinka	adeyinka	PROPN
gujaf-183	79	186	ph.d	ph.d	PROPN
gujaf-183	79	187	,	,	PUNCT
gujaf-183	79	188	adewale	adewale	PROPN
gujaf-183	79	189	abass	abass	PROPN
gujaf-183	79	190	adekunle	adekunle	PROPN
gujaf-183	79	191	&	&	CCONJ
gujaf-183	79	192	kadiri	kadiri	PROPN
gujaf-183	79	193	kayode	kayode	PROPN
gujaf-183	79	194	ph.d	ph.d	PROPN
gujaf-183	79	195	205	205	NUM
gujaf-183	79	196	effect	effect	NOUN
gujaf-183	79	197	of	of	ADP
gujaf-183	79	198	females	female	NOUN
gujaf-183	79	199	in	in	ADP
gujaf-183	79	200	the	the	DET
gujaf-183	79	201	boardroom	boardroom	NOUN
gujaf-183	79	202	on	on	ADP
gujaf-183	79	203	corporate	corporate	ADJ
gujaf-183	79	204	sustainability	sustainability	NOUN
gujaf-183	79	205	reporting	report	VERB
gujaf-183	79	206	salami	salami	ADJ
gujaf-183	79	207	suleiman	suleiman	PROPN
gujaf-183	79	208	ph	ph	PROPN
gujaf-183	79	209	.	.	PROPN
gujaf-183	80	1	d	d	X
gujaf-183	80	2	,	,	PUNCT
gujaf-183	80	3	olanrewaju	olanrewaju	ADJ
gujaf-183	80	4	atanda	atanda	PROPN
gujaf-183	80	5	aliu	aliu	PROPN
gujaf-183	80	6	ph.d	ph.d	PROPN
gujaf-183	80	7	224	224	NUM
gujaf-183	80	8	gusau	gusau	ADJ
gujaf-183	80	9	journal	journal	NOUN
gujaf-183	80	10	of	of	ADP
gujaf-183	80	11	accounting	accounting	NOUN
gujaf-183	80	12	and	and	CCONJ
gujaf-183	80	13	finance	finance	NOUN
gujaf-183	80	14	,	,	PUNCT
gujaf-183	80	15	vol	vol	NOUN
gujaf-183	80	16	.	.	PROPN
gujaf-183	81	1	3	3	NUM
gujaf-183	81	2	,	,	PUNCT
gujaf-183	81	3	issue	issue	NOUN
gujaf-183	81	4	3	3	NUM
gujaf-183	81	5	,	,	PUNCT
gujaf-183	81	6	october	october	PROPN
gujaf-183	81	7	,	,	PUNCT
gujaf-183	81	8	2022	2022	NUM
gujaf-183	81	9	101	101	NUM
gujaf-183	81	10	nigeria	nigeria	PROPN
gujaf-183	81	11	economic	economic	ADJ
gujaf-183	81	12	growth	growth	NOUN
gujaf-183	81	13	and	and	CCONJ
gujaf-183	81	14	capital	capital	NOUN
gujaf-183	81	15	market	market	NOUN
gujaf-183	81	16	development	development	NOUN
gujaf-183	81	17	:	:	PUNCT
gujaf-183	81	18	does	do	AUX
gujaf-183	81	19	contributory	contributory	NOUN
gujaf-183	81	20	pension	pension	NOUN
gujaf-183	81	21	scheme	scheme	NOUN
gujaf-183	81	22	matter	matter	NOUN
gujaf-183	81	23	?	?	PUNCT
gujaf-183	82	1	akinwumi	akinwumi	NOUN
gujaf-183	82	2	ayorinde	ayorinde	NOUN
gujaf-183	82	3	olutimi	olutimi	VERB
gujaf-183	82	4	the	the	DET
gujaf-183	82	5	administrative	administrative	PROPN
gujaf-183	82	6	staff	staff	PROPN
gujaf-183	82	7	college	college	PROPN
gujaf-183	82	8	of	of	ADP
gujaf-183	82	9	nigeria	nigeria	PROPN
gujaf-183	82	10	(	(	PUNCT
gujaf-183	82	11	ascon	ascon	NOUN
gujaf-183	82	12	)	)	PUNCT
gujaf-183	82	13	.	.	PUNCT
gujaf-183	83	1	ayotomiwa2011@gmail.com	ayotomiwa2011@gmail.com	PROPN
gujaf-183	83	2	,	,	PUNCT
gujaf-183	83	3	+2348030431713	+2348030431713	NUM
gujaf-183	83	4	.	.	PUNCT
gujaf-183	84	1	toluwa	toluwa	PROPN
gujaf-183	84	2	celestine	celestine	PROPN
gujaf-183	84	3	oladele	oladele	PROPN
gujaf-183	84	4	ph.d	ph.d	PROPN
gujaf-183	84	5	department	department	PROPN
gujaf-183	84	6	of	of	ADP
gujaf-183	84	7	banking	banking	NOUN
gujaf-183	84	8	and	and	CCONJ
gujaf-183	84	9	finance	finance	PROPN
gujaf-183	84	10	university	university	PROPN
gujaf-183	84	11	of	of	ADP
gujaf-183	84	12	ibadan	ibadan	PROPN
gujaf-183	84	13	,	,	PUNCT
gujaf-183	84	14	nigeria	nigeria	PROPN
gujaf-183	84	15	toluphil51@gmail.com	toluphil51@gmail.com	PROPN
gujaf-183	84	16	,	,	PUNCT
gujaf-183	84	17	+2348068991525	+2348068991525	NOUN
gujaf-183	84	18	.	.	PUNCT
gujaf-183	85	1	adeboye	adeboye	PROPN
gujaf-183	85	2	emmanuel	emmanuel	PROPN
gujaf-183	85	3	sanmi	sanmi	PROPN
gujaf-183	85	4	the	the	DET
gujaf-183	85	5	administrative	administrative	PROPN
gujaf-183	85	6	staff	staff	PROPN
gujaf-183	85	7	college	college	PROPN
gujaf-183	85	8	of	of	ADP
gujaf-183	85	9	nigeria	nigeria	PROPN
gujaf-183	85	10	(	(	PUNCT
gujaf-183	85	11	ascon	ascon	PROPN
gujaf-183	85	12	)	)	PUNCT
gujaf-183	85	13	.	.	PUNCT
gujaf-183	86	1	wadeboye@yahoo.com	wadeboye@yahoo.com	NOUN
gujaf-183	86	2	,	,	PUNCT
gujaf-183	86	3	phone	phone	NOUN
gujaf-183	86	4	:	:	PUNCT
gujaf-183	86	5	+2348074285797	+2348074285797	PROPN
gujaf-183	86	6	abstract	abstract	ADJ
gujaf-183	86	7	whether	whether	SCONJ
gujaf-183	86	8	the	the	DET
gujaf-183	86	9	contributory	contributory	NOUN
gujaf-183	86	10	pension	pension	NOUN
gujaf-183	86	11	scheme	scheme	NOUN
gujaf-183	86	12	(	(	PUNCT
gujaf-183	86	13	cps	cps	PROPN
gujaf-183	86	14	)	)	PUNCT
gujaf-183	86	15	has	have	AUX
gujaf-183	86	16	addressed	address	VERB
gujaf-183	86	17	the	the	DET
gujaf-183	86	18	shortage	shortage	NOUN
gujaf-183	86	19	of	of	ADP
gujaf-183	86	20	capital	capital	NOUN
gujaf-183	86	21	for	for	ADP
gujaf-183	86	22	investments	investment	NOUN
gujaf-183	86	23	,	,	PUNCT
gujaf-183	86	24	the	the	DET
gujaf-183	86	25	challenge	challenge	NOUN
gujaf-183	86	26	of	of	ADP
gujaf-183	86	27	full	full	ADJ
gujaf-183	86	28	compliance	compliance	NOUN
gujaf-183	86	29	with	with	ADP
gujaf-183	86	30	the	the	DET
gujaf-183	86	31	system	system	NOUN
gujaf-183	86	32	and	and	CCONJ
gujaf-183	86	33	the	the	DET
gujaf-183	86	34	shortage	shortage	NOUN
gujaf-183	86	35	of	of	ADP
gujaf-183	86	36	investment	investment	NOUN
gujaf-183	86	37	outlets	outlet	NOUN
gujaf-183	86	38	spurred	spur	VERB
gujaf-183	86	39	the	the	DET
gujaf-183	86	40	interest	interest	NOUN
gujaf-183	86	41	to	to	PART
gujaf-183	86	42	investigate	investigate	VERB
gujaf-183	86	43	the	the	DET
gujaf-183	86	44	impact	impact	NOUN
gujaf-183	86	45	of	of	ADP
gujaf-183	86	46	the	the	DET
gujaf-183	86	47	cps	cps	PROPN
gujaf-183	86	48	on	on	ADP
gujaf-183	86	49	capital	capital	NOUN
gujaf-183	86	50	market	market	NOUN
gujaf-183	86	51	development	development	NOUN
gujaf-183	86	52	and	and	CCONJ
gujaf-183	86	53	economic	economic	ADJ
gujaf-183	86	54	growth	growth	NOUN
gujaf-183	86	55	from	from	ADP
gujaf-183	86	56	2005	2005	NUM
gujaf-183	86	57	to	to	ADP
gujaf-183	86	58	2021	2021	NUM
gujaf-183	86	59	.	.	PUNCT
gujaf-183	87	1	secondary	secondary	ADJ
gujaf-183	87	2	data	datum	NOUN
gujaf-183	87	3	was	be	AUX
gujaf-183	87	4	adopted	adopt	VERB
gujaf-183	87	5	for	for	ADP
gujaf-183	87	6	this	this	DET
gujaf-183	87	7	study	study	NOUN
gujaf-183	87	8	,	,	PUNCT
gujaf-183	87	9	and	and	CCONJ
gujaf-183	87	10	the	the	DET
gujaf-183	87	11	data	datum	NOUN
gujaf-183	87	12	were	be	AUX
gujaf-183	87	13	extracted	extract	VERB
gujaf-183	87	14	from	from	ADP
gujaf-183	87	15	the	the	DET
gujaf-183	87	16	national	national	ADJ
gujaf-183	87	17	pension	pension	NOUN
gujaf-183	87	18	commission	commission	PROPN
gujaf-183	87	19	and	and	CCONJ
gujaf-183	87	20	world	world	NOUN
gujaf-183	87	21	development	development	NOUN
gujaf-183	87	22	indicators	indicator	NOUN
gujaf-183	87	23	.	.	PUNCT
gujaf-183	88	1	the	the	DET
gujaf-183	88	2	study	study	NOUN
gujaf-183	88	3	employed	employ	VERB
gujaf-183	88	4	the	the	DET
gujaf-183	88	5	auto	auto	NOUN
gujaf-183	88	6	-	-	PUNCT
gujaf-183	88	7	regressive	regressive	ADJ
gujaf-183	88	8	distribution	distribution	NOUN
gujaf-183	88	9	lag	lag	NOUN
gujaf-183	88	10	(	(	PUNCT
gujaf-183	88	11	ardl	ardl	NOUN
gujaf-183	88	12	)	)	PUNCT
gujaf-183	88	13	model	model	NOUN
gujaf-183	88	14	as	as	ADP
gujaf-183	88	15	an	an	DET
gujaf-183	88	16	estimation	estimation	NOUN
gujaf-183	88	17	technique	technique	NOUN
gujaf-183	88	18	.	.	PUNCT
gujaf-183	89	1	the	the	DET
gujaf-183	89	2	empirical	empirical	ADJ
gujaf-183	89	3	results	result	NOUN
gujaf-183	89	4	show	show	VERB
gujaf-183	89	5	that	that	SCONJ
gujaf-183	89	6	among	among	ADP
gujaf-183	89	7	the	the	DET
gujaf-183	89	8	proxies	proxy	NOUN
gujaf-183	89	9	for	for	ADP
gujaf-183	89	10	gross	gross	ADJ
gujaf-183	89	11	domestic	domestic	ADJ
gujaf-183	89	12	product	product	NOUN
gujaf-183	89	13	,	,	PUNCT
gujaf-183	89	14	total	total	ADJ
gujaf-183	89	15	pension	pension	NOUN
gujaf-183	89	16	fund	fund	NOUN
gujaf-183	89	17	asset	asset	NOUN
gujaf-183	89	18	(	(	PUNCT
gujaf-183	89	19	tpfa	tpfa	NOUN
gujaf-183	89	20	)	)	PUNCT
gujaf-183	89	21	was	be	AUX
gujaf-183	89	22	significant	significant	ADJ
gujaf-183	89	23	in	in	ADP
gujaf-183	89	24	both	both	CCONJ
gujaf-183	89	25	the	the	DET
gujaf-183	89	26	short	short	ADJ
gujaf-183	89	27	and	and	CCONJ
gujaf-183	89	28	long	long	ADJ
gujaf-183	89	29	run	run	NOUN
gujaf-183	89	30	,	,	PUNCT
gujaf-183	89	31	which	which	PRON
gujaf-183	89	32	showed	show	VERB
gujaf-183	89	33	that	that	SCONJ
gujaf-183	89	34	a	a	DET
gujaf-183	89	35	1	1	NUM
gujaf-183	89	36	%	%	NOUN
gujaf-183	89	37	increase	increase	NOUN
gujaf-183	89	38	in	in	ADP
gujaf-183	89	39	tpfa	tpfa	NOUN
gujaf-183	89	40	would	would	AUX
gujaf-183	89	41	produce	produce	VERB
gujaf-183	89	42	a	a	DET
gujaf-183	89	43	0.0028	0.0028	NUM
gujaf-183	89	44	%	%	NOUN
gujaf-183	89	45	increase	increase	NOUN
gujaf-183	89	46	in	in	ADP
gujaf-183	89	47	the	the	DET
gujaf-183	89	48	gdp	gdp	NOUN
gujaf-183	89	49	.	.	PUNCT
gujaf-183	90	1	also	also	ADV
gujaf-183	90	2	,	,	PUNCT
gujaf-183	90	3	among	among	ADP
gujaf-183	90	4	the	the	DET
gujaf-183	90	5	proxies	proxy	NOUN
gujaf-183	90	6	for	for	ADP
gujaf-183	90	7	capital	capital	NOUN
gujaf-183	90	8	market	market	NOUN
gujaf-183	90	9	development	development	NOUN
gujaf-183	90	10	,	,	PUNCT
gujaf-183	90	11	total	total	ADJ
gujaf-183	90	12	pension	pension	NOUN
gujaf-183	90	13	fund	fund	NOUN
gujaf-183	90	14	asset	asset	NOUN
gujaf-183	90	15	(	(	PUNCT
gujaf-183	90	16	tpfa	tpfa	NOUN
gujaf-183	90	17	)	)	PUNCT
gujaf-183	90	18	was	be	AUX
gujaf-183	90	19	significant	significant	ADJ
gujaf-183	90	20	in	in	ADP
gujaf-183	90	21	both	both	CCONJ
gujaf-183	90	22	the	the	DET
gujaf-183	90	23	short	short	ADJ
gujaf-183	90	24	and	and	CCONJ
gujaf-183	90	25	long	long	ADJ
gujaf-183	90	26	run	run	NOUN
gujaf-183	90	27	,	,	PUNCT
gujaf-183	90	28	which	which	PRON
gujaf-183	90	29	showed	show	VERB
gujaf-183	90	30	that	that	SCONJ
gujaf-183	90	31	a	a	DET
gujaf-183	90	32	1	1	NUM
gujaf-183	90	33	%	%	NOUN
gujaf-183	90	34	increase	increase	NOUN
gujaf-183	90	35	in	in	ADP
gujaf-183	90	36	tpfa	tpfa	NOUN
gujaf-183	90	37	would	would	AUX
gujaf-183	90	38	produce	produce	VERB
gujaf-183	90	39	a	a	DET
gujaf-183	90	40	0.024	0.024	NUM
gujaf-183	90	41	%	%	NOUN
gujaf-183	90	42	increase	increase	NOUN
gujaf-183	90	43	in	in	ADP
gujaf-183	90	44	capital	capital	NOUN
gujaf-183	90	45	market	market	NOUN
gujaf-183	90	46	development	development	NOUN
gujaf-183	90	47	.	.	PUNCT
gujaf-183	91	1	based	base	VERB
gujaf-183	91	2	on	on	ADP
gujaf-183	91	3	these	these	DET
gujaf-183	91	4	findings	finding	NOUN
gujaf-183	91	5	,	,	PUNCT
gujaf-183	91	6	the	the	DET
gujaf-183	91	7	study	study	NOUN
gujaf-183	91	8	concluded	conclude	VERB
gujaf-183	91	9	that	that	SCONJ
gujaf-183	91	10	cps	cps	PROPN
gujaf-183	91	11	influenced	influence	VERB
gujaf-183	91	12	capital	capital	NOUN
gujaf-183	91	13	market	market	NOUN
gujaf-183	91	14	development	development	NOUN
gujaf-183	91	15	and	and	CCONJ
gujaf-183	91	16	economic	economic	ADJ
gujaf-183	91	17	growth	growth	NOUN
gujaf-183	91	18	.	.	PUNCT
gujaf-183	92	1	consequently	consequently	ADV
gujaf-183	92	2	,	,	PUNCT
gujaf-183	92	3	this	this	DET
gujaf-183	92	4	study	study	NOUN
gujaf-183	92	5	recommended	recommend	VERB
gujaf-183	92	6	,	,	PUNCT
gujaf-183	92	7	among	among	ADP
gujaf-183	92	8	others	other	NOUN
gujaf-183	92	9	,	,	PUNCT
gujaf-183	92	10	that	that	SCONJ
gujaf-183	92	11	the	the	DET
gujaf-183	92	12	npc	npc	NOUN
gujaf-183	92	13	should	should	AUX
gujaf-183	92	14	continue	continue	VERB
gujaf-183	92	15	to	to	PART
gujaf-183	92	16	partner	partner	VERB
gujaf-183	92	17	with	with	ADP
gujaf-183	92	18	relevant	relevant	ADJ
gujaf-183	92	19	stakeholders	stakeholder	NOUN
gujaf-183	92	20	such	such	ADJ
gujaf-183	92	21	as	as	ADP
gujaf-183	92	22	pension	pension	NOUN
gujaf-183	92	23	fund	fund	NOUN
gujaf-183	92	24	administrators	administrator	NOUN
gujaf-183	92	25	and	and	CCONJ
gujaf-183	92	26	custodians	custodian	NOUN
gujaf-183	92	27	by	by	ADP
gujaf-183	92	28	making	make	VERB
gujaf-183	92	29	its	its	PRON
gujaf-183	92	30	investment	investment	NOUN
gujaf-183	92	31	regulations	regulation	NOUN
gujaf-183	92	32	more	more	ADV
gujaf-183	92	33	flexible	flexible	ADJ
gujaf-183	92	34	and	and	CCONJ
gujaf-183	92	35	encouraging	encourage	VERB
gujaf-183	92	36	increased	increase	VERB
gujaf-183	92	37	pension	pension	NOUN
gujaf-183	92	38	fund	fund	NOUN
gujaf-183	92	39	investments	investment	NOUN
gujaf-183	92	40	.	.	PUNCT
gujaf-183	93	1	keywords	keyword	NOUN
gujaf-183	93	2	:	:	PUNCT
gujaf-183	93	3	capital	capital	NOUN
gujaf-183	93	4	market	market	NOUN
gujaf-183	93	5	,	,	PUNCT
gujaf-183	93	6	economic	economic	ADJ
gujaf-183	93	7	growth	growth	NOUN
gujaf-183	93	8	,	,	PUNCT
gujaf-183	93	9	contributory	contributory	NOUN
gujaf-183	93	10	pension	pension	NOUN
gujaf-183	93	11	scheme	scheme	NOUN
gujaf-183	93	12	,	,	PUNCT
gujaf-183	93	13	ardl	ardl	NOUN
gujaf-183	93	14	.	.	PUNCT
gujaf-183	94	1	doi	doi	PROPN
gujaf-183	94	2	:	:	PUNCT
gujaf-183	94	3	https://doi.org/10.57233/gujaf.v3i3.183	https://doi.org/10.57233/gujaf.v3i3.183	NOUN
gujaf-183	94	4	1	1	NUM
gujaf-183	94	5	.	.	PUNCT
gujaf-183	95	1	introduction	introduction	NOUN
gujaf-183	95	2	the	the	DET
gujaf-183	95	3	world	world	NOUN
gujaf-183	95	4	's	's	PART
gujaf-183	95	5	pension	pension	NOUN
gujaf-183	95	6	issue	issue	NOUN
gujaf-183	95	7	was	be	AUX
gujaf-183	95	8	credited	credit	VERB
gujaf-183	95	9	to	to	ADP
gujaf-183	95	10	the	the	DET
gujaf-183	95	11	french	french	ADJ
gujaf-183	95	12	and	and	CCONJ
gujaf-183	95	13	british	british	ADJ
gujaf-183	95	14	governments	government	NOUN
gujaf-183	95	15	when	when	SCONJ
gujaf-183	95	16	they	they	PRON
gujaf-183	95	17	made	make	VERB
gujaf-183	95	18	special	special	ADJ
gujaf-183	95	19	provisions	provision	NOUN
gujaf-183	95	20	for	for	ADP
gujaf-183	95	21	public	public	ADJ
gujaf-183	95	22	servants	servant	NOUN
gujaf-183	95	23	(	(	PUNCT
gujaf-183	95	24	haruna	haruna	PROPN
gujaf-183	95	25	,	,	PUNCT
gujaf-183	95	26	makama	makama	PROPN
gujaf-183	95	27	&	&	CCONJ
gujaf-183	95	28	daniel	daniel	PROPN
gujaf-183	95	29	,	,	PUNCT
gujaf-183	95	30	2015	2015	NUM
gujaf-183	95	31	)	)	PUNCT
gujaf-183	95	32	.	.	PUNCT
gujaf-183	96	1	pension	pension	NOUN
gujaf-183	96	2	in	in	ADP
gujaf-183	96	3	nigeria	nigeria	PROPN
gujaf-183	96	4	public	public	ADJ
gujaf-183	96	5	service	service	NOUN
gujaf-183	96	6	came	come	VERB
gujaf-183	96	7	into	into	ADP
gujaf-183	96	8	being	be	AUX
gujaf-183	96	9	with	with	ADP
gujaf-183	96	10	the	the	DET
gujaf-183	96	11	enactment	enactment	NOUN
gujaf-183	96	12	of	of	ADP
gujaf-183	96	13	the	the	DET
gujaf-183	96	14	mailto:ayotomiwa2011@gmail.com	mailto:ayotomiwa2011@gmail.com	PROPN
gujaf-183	96	15	mailto:toluphil51@gmail.com	mailto:toluphil51@gmail.com	PROPN
gujaf-183	96	16	mailto:wadeboye@yahoo.com	mailto:wadeboye@yahoo.com	PROPN
gujaf-183	96	17	https://doi.org/10.57233/gujaf.v3i3.183	https://doi.org/10.57233/gujaf.v3i3.183	PROPN
gujaf-183	96	18	gusau	gusau	PROPN
gujaf-183	96	19	journal	journal	PROPN
gujaf-183	96	20	of	of	ADP
gujaf-183	96	21	accounting	accounting	NOUN
gujaf-183	96	22	and	and	CCONJ
gujaf-183	96	23	finance	finance	NOUN
gujaf-183	96	24	,	,	PUNCT
gujaf-183	96	25	vol	vol	NOUN
gujaf-183	96	26	.	.	PROPN
gujaf-183	97	1	3	3	NUM
gujaf-183	97	2	,	,	PUNCT
gujaf-183	97	3	issue	issue	NOUN
gujaf-183	97	4	3	3	NUM
gujaf-183	97	5	,	,	PUNCT
gujaf-183	97	6	october	october	PROPN
gujaf-183	97	7	,	,	PUNCT
gujaf-183	97	8	2022	2022	NUM
gujaf-183	97	9	102	102	NUM
gujaf-183	97	10	pension	pension	NOUN
gujaf-183	97	11	ordinance	ordinance	NOUN
gujaf-183	97	12	of	of	ADP
gujaf-183	97	13	1951	1951	NUM
gujaf-183	97	14	during	during	ADP
gujaf-183	97	15	the	the	DET
gujaf-183	97	16	british	british	ADJ
gujaf-183	97	17	colonial	colonial	ADJ
gujaf-183	97	18	era	era	NOUN
gujaf-183	97	19	with	with	ADP
gujaf-183	97	20	retrospect	retrospect	ADJ
gujaf-183	97	21	effect	effect	NOUN
gujaf-183	97	22	from	from	ADP
gujaf-183	97	23	january	january	PROPN
gujaf-183	97	24	1	1	NUM
gujaf-183	97	25	,	,	PUNCT
gujaf-183	97	26	1946	1946	NUM
gujaf-183	97	27	(	(	PUNCT
gujaf-183	97	28	barrow	barrow	NOUN
gujaf-183	97	29	,	,	PUNCT
gujaf-183	97	30	2008	2008	NUM
gujaf-183	97	31	;	;	PUNCT
gujaf-183	97	32	nafisat	nafisat	PROPN
gujaf-183	97	33	,	,	PUNCT
gujaf-183	97	34	2015	2015	NUM
gujaf-183	97	35	)	)	PUNCT
gujaf-183	97	36	.	.	PUNCT
gujaf-183	98	1	consequently	consequently	ADV
gujaf-183	98	2	,	,	PUNCT
gujaf-183	98	3	the	the	DET
gujaf-183	98	4	pension	pension	NOUN
gujaf-183	98	5	programme	programme	NOUN
gujaf-183	98	6	was	be	AUX
gujaf-183	98	7	modelled	model	VERB
gujaf-183	98	8	after	after	ADP
gujaf-183	98	9	the	the	DET
gujaf-183	98	10	british	british	ADJ
gujaf-183	98	11	structure	structure	NOUN
gujaf-183	98	12	,	,	PUNCT
gujaf-183	98	13	where	where	SCONJ
gujaf-183	98	14	the	the	DET
gujaf-183	98	15	government	government	NOUN
gujaf-183	98	16	or	or	CCONJ
gujaf-183	98	17	employer	employer	NOUN
gujaf-183	98	18	set	set	VERB
gujaf-183	98	19	aside	aside	ADP
gujaf-183	98	20	funds	fund	NOUN
gujaf-183	98	21	to	to	PART
gujaf-183	98	22	provide	provide	VERB
gujaf-183	98	23	colonial	colonial	ADJ
gujaf-183	98	24	retirement	retirement	NOUN
gujaf-183	98	25	benefits	benefit	NOUN
gujaf-183	98	26	to	to	ADP
gujaf-183	98	27	its	its	PRON
gujaf-183	98	28	staff	staff	NOUN
gujaf-183	98	29	.	.	PUNCT
gujaf-183	99	1	other	other	ADJ
gujaf-183	99	2	decrees	decree	NOUN
gujaf-183	99	3	were	be	AUX
gujaf-183	99	4	promulgated	promulgate	VERB
gujaf-183	99	5	following	follow	VERB
gujaf-183	99	6	the	the	DET
gujaf-183	99	7	1958	1958	NUM
gujaf-183	99	8	pension	pension	NOUN
gujaf-183	99	9	act	act	NOUN
gujaf-183	99	10	to	to	PART
gujaf-183	99	11	cater	cater	VERB
gujaf-183	99	12	for	for	ADP
gujaf-183	99	13	different	different	ADJ
gujaf-183	99	14	categories	category	NOUN
gujaf-183	99	15	of	of	ADP
gujaf-183	99	16	workers	worker	NOUN
gujaf-183	99	17	,	,	PUNCT
gujaf-183	99	18	such	such	ADJ
gujaf-183	99	19	as	as	ADP
gujaf-183	99	20	the	the	DET
gujaf-183	99	21	private	private	ADJ
gujaf-183	99	22	sector	sector	NOUN
gujaf-183	99	23	,	,	PUNCT
gujaf-183	99	24	police	police	NOUN
gujaf-183	99	25	,	,	PUNCT
gujaf-183	99	26	agencies	agency	NOUN
gujaf-183	99	27	and	and	CCONJ
gujaf-183	99	28	the	the	DET
gujaf-183	99	29	armed	armed	ADJ
gujaf-183	99	30	forces	force	NOUN
gujaf-183	99	31	(	(	PUNCT
gujaf-183	99	32	gunu	gunu	PROPN
gujaf-183	99	33	&	&	CCONJ
gujaf-183	99	34	tsado	tsado	NOUN
gujaf-183	99	35	,	,	PUNCT
gujaf-183	99	36	2012	2012	NUM
gujaf-183	99	37	)	)	PUNCT
gujaf-183	99	38	.	.	PUNCT
gujaf-183	100	1	these	these	DET
gujaf-183	100	2	decrees	decree	NOUN
gujaf-183	100	3	,	,	PUNCT
gujaf-183	100	4	which	which	PRON
gujaf-183	100	5	remained	remain	VERB
gujaf-183	100	6	operative	operative	ADJ
gujaf-183	100	7	laws	law	NOUN
gujaf-183	100	8	in	in	ADP
gujaf-183	100	9	the	the	DET
gujaf-183	100	10	public	public	ADJ
gujaf-183	100	11	service	service	NOUN
gujaf-183	100	12	and	and	CCONJ
gujaf-183	100	13	the	the	DET
gujaf-183	100	14	military	military	ADJ
gujaf-183	100	15	pension	pension	NOUN
gujaf-183	100	16	in	in	ADP
gujaf-183	100	17	nigeria	nigeria	PROPN
gujaf-183	100	18	until	until	ADP
gujaf-183	100	19	2004	2004	NUM
gujaf-183	100	20	,	,	PUNCT
gujaf-183	100	21	were	be	AUX
gujaf-183	100	22	known	know	VERB
gujaf-183	100	23	as	as	ADP
gujaf-183	100	24	defined	define	VERB
gujaf-183	100	25	benefit	benefit	NOUN
gujaf-183	100	26	(	(	PUNCT
gujaf-183	100	27	db	db	NOUN
gujaf-183	100	28	)	)	PUNCT
gujaf-183	100	29	or	or	CCONJ
gujaf-183	100	30	pay	pay	VERB
gujaf-183	100	31	-	-	PUNCT
gujaf-183	100	32	as	as	ADP
gujaf-183	100	33	-	-	PUNCT
gujaf-183	100	34	you	you	PRON
gujaf-183	100	35	-	-	PUNCT
gujaf-183	100	36	go	go	VERB
gujaf-183	100	37	scheme	scheme	NOUN
gujaf-183	100	38	.	.	PUNCT
gujaf-183	101	1	the	the	DET
gujaf-183	101	2	federal	federal	ADJ
gujaf-183	101	3	government	government	NOUN
gujaf-183	101	4	supported	support	VERB
gujaf-183	101	5	it	it	PRON
gujaf-183	101	6	through	through	ADP
gujaf-183	101	7	financial	financial	ADJ
gujaf-183	101	8	allocation	allocation	NOUN
gujaf-183	101	9	,	,	PUNCT
gujaf-183	101	10	and	and	CCONJ
gujaf-183	101	11	the	the	DET
gujaf-183	101	12	pension	pension	NOUN
gujaf-183	101	13	division	division	NOUN
gujaf-183	101	14	of	of	ADP
gujaf-183	101	15	the	the	DET
gujaf-183	101	16	office	office	NOUN
gujaf-183	101	17	of	of	ADP
gujaf-183	101	18	the	the	DET
gujaf-183	101	19	head	head	NOUN
gujaf-183	101	20	of	of	ADP
gujaf-183	101	21	service	service	NOUN
gujaf-183	101	22	of	of	ADP
gujaf-183	101	23	the	the	DET
gujaf-183	101	24	federation	federation	NOUN
gujaf-183	101	25	oversaw	oversee	VERB
gujaf-183	101	26	its	its	PRON
gujaf-183	101	27	administration	administration	NOUN
gujaf-183	101	28	(	(	PUNCT
gujaf-183	101	29	balogun	balogun	VERB
gujaf-183	101	30	,	,	PUNCT
gujaf-183	101	31	2016	2016	NUM
gujaf-183	101	32	)	)	PUNCT
gujaf-183	101	33	.	.	PUNCT
gujaf-183	102	1	the	the	DET
gujaf-183	102	2	old	old	ADJ
gujaf-183	102	3	pension	pension	NOUN
gujaf-183	102	4	schemes	scheme	NOUN
gujaf-183	102	5	were	be	AUX
gujaf-183	102	6	met	meet	VERB
gujaf-183	102	7	with	with	ADP
gujaf-183	102	8	notable	notable	ADJ
gujaf-183	102	9	and	and	CCONJ
gujaf-183	102	10	decisive	decisive	ADJ
gujaf-183	102	11	defeats	defeat	NOUN
gujaf-183	102	12	following	follow	VERB
gujaf-183	102	13	the	the	DET
gujaf-183	102	14	attendant	attendant	ADJ
gujaf-183	102	15	challenges	challenge	NOUN
gujaf-183	102	16	and	and	CCONJ
gujaf-183	102	17	problems	problem	NOUN
gujaf-183	102	18	that	that	PRON
gujaf-183	102	19	marred	mar	VERB
gujaf-183	102	20	their	their	PRON
gujaf-183	102	21	successful	successful	ADJ
gujaf-183	102	22	operations	operation	NOUN
gujaf-183	102	23	.	.	PUNCT
gujaf-183	103	1	they	they	PRON
gujaf-183	103	2	include	include	VERB
gujaf-183	103	3	lack	lack	NOUN
gujaf-183	103	4	of	of	ADP
gujaf-183	103	5	adequate	adequate	ADJ
gujaf-183	103	6	and	and	CCONJ
gujaf-183	103	7	untimely	untimely	ADJ
gujaf-183	103	8	budgetary	budgetary	ADJ
gujaf-183	103	9	provisions	provision	NOUN
gujaf-183	103	10	,	,	PUNCT
gujaf-183	103	11	increase	increase	VERB
gujaf-183	103	12	in	in	ADP
gujaf-183	103	13	salaries	salary	NOUN
gujaf-183	103	14	and	and	CCONJ
gujaf-183	103	15	pensions	pension	NOUN
gujaf-183	103	16	,	,	PUNCT
gujaf-183	103	17	lack	lack	NOUN
gujaf-183	103	18	of	of	ADP
gujaf-183	103	19	effective	effective	ADJ
gujaf-183	103	20	regulation	regulation	NOUN
gujaf-183	103	21	and	and	CCONJ
gujaf-183	103	22	supervision	supervision	NOUN
gujaf-183	103	23	of	of	ADP
gujaf-183	103	24	the	the	DET
gujaf-183	103	25	system	system	NOUN
gujaf-183	103	26	,	,	PUNCT
gujaf-183	103	27	it	it	PRON
gujaf-183	103	28	was	be	AUX
gujaf-183	103	29	poorly	poorly	ADV
gujaf-183	103	30	funded	fund	VERB
gujaf-183	103	31	or	or	CCONJ
gujaf-183	103	32	unfunded	unfunded	ADJ
gujaf-183	103	33	,	,	PUNCT
gujaf-183	103	34	owing	owe	VERB
gujaf-183	103	35	to	to	ADP
gujaf-183	103	36	inadequate	inadequate	ADJ
gujaf-183	103	37	budget	budget	NOUN
gujaf-183	103	38	allocations	allocation	NOUN
gujaf-183	103	39	,	,	PUNCT
gujaf-183	103	40	corruption	corruption	NOUN
gujaf-183	103	41	and	and	CCONJ
gujaf-183	103	42	pension	pension	NOUN
gujaf-183	103	43	liabilities	liability	NOUN
gujaf-183	103	44	estimated	estimate	VERB
gujaf-183	103	45	to	to	PART
gujaf-183	103	46	be	be	AUX
gujaf-183	103	47	about	about	ADP
gujaf-183	103	48	n2	n2	NOUN
gujaf-183	103	49	trillion	trillion	NUM
gujaf-183	103	50	,	,	PUNCT
gujaf-183	103	51	in	in	ADP
gujaf-183	103	52	addition	addition	NOUN
gujaf-183	103	53	to	to	ADP
gujaf-183	103	54	too	too	ADV
gujaf-183	103	55	many	many	ADJ
gujaf-183	103	56	private	private	ADJ
gujaf-183	103	57	sectors	sector	NOUN
gujaf-183	103	58	not	not	PART
gujaf-183	103	59	been	be	AUX
gujaf-183	103	60	covered	cover	VERB
gujaf-183	103	61	by	by	ADP
gujaf-183	103	62	the	the	DET
gujaf-183	103	63	scheme	scheme	NOUN
gujaf-183	103	64	.	.	PUNCT
gujaf-183	104	1	(	(	PUNCT
gujaf-183	104	2	haruna	haruna	PROPN
gujaf-183	104	3	,	,	PUNCT
gujaf-183	104	4	makama	makama	PROPN
gujaf-183	104	5	&	&	CCONJ
gujaf-183	104	6	daniel	daniel	PROPN
gujaf-183	104	7	,	,	PUNCT
gujaf-183	104	8	2015	2015	NUM
gujaf-183	104	9	;	;	PUNCT
gujaf-183	104	10	yunusa	yunusa	NOUN
gujaf-183	104	11	,	,	PUNCT
gujaf-183	104	12	2009	2009	NUM
gujaf-183	104	13	)	)	PUNCT
gujaf-183	104	14	.	.	PUNCT
gujaf-183	105	1	due	due	ADP
gujaf-183	105	2	to	to	ADP
gujaf-183	105	3	the	the	DET
gujaf-183	105	4	failure	failure	NOUN
gujaf-183	105	5	of	of	ADP
gujaf-183	105	6	the	the	DET
gujaf-183	105	7	old	old	ADJ
gujaf-183	105	8	scheme	scheme	NOUN
gujaf-183	105	9	,	,	PUNCT
gujaf-183	105	10	a	a	DET
gujaf-183	105	11	new	new	ADJ
gujaf-183	105	12	pension	pension	NOUN
gujaf-183	105	13	scheme	scheme	NOUN
gujaf-183	105	14	,	,	PUNCT
gujaf-183	105	15	known	know	VERB
gujaf-183	105	16	as	as	ADP
gujaf-183	105	17	the	the	DET
gujaf-183	105	18	pension	pension	NOUN
gujaf-183	105	19	reform	reform	NOUN
gujaf-183	105	20	act	act	NOUN
gujaf-183	105	21	(	(	PUNCT
gujaf-183	105	22	pra	pra	PROPN
gujaf-183	105	23	)	)	PUNCT
gujaf-183	105	24	2004	2004	NUM
gujaf-183	105	25	or	or	CCONJ
gujaf-183	105	26	contributory	contributory	NOUN
gujaf-183	105	27	pension	pension	NOUN
gujaf-183	105	28	scheme	scheme	NOUN
gujaf-183	105	29	(	(	PUNCT
gujaf-183	105	30	cps	cps	PROPN
gujaf-183	105	31	)	)	PUNCT
gujaf-183	105	32	,	,	PUNCT
gujaf-183	105	33	became	become	VERB
gujaf-183	105	34	a	a	DET
gujaf-183	105	35	reality	reality	NOUN
gujaf-183	105	36	to	to	PART
gujaf-183	105	37	ameliorate	ameliorate	VERB
gujaf-183	105	38	the	the	DET
gujaf-183	105	39	inadequacies	inadequacy	NOUN
gujaf-183	105	40	of	of	ADP
gujaf-183	105	41	the	the	DET
gujaf-183	105	42	old	old	ADJ
gujaf-183	105	43	pension	pension	NOUN
gujaf-183	105	44	scheme	scheme	NOUN
gujaf-183	105	45	thereby	thereby	ADV
gujaf-183	105	46	gearing	gear	VERB
gujaf-183	105	47	the	the	DET
gujaf-183	105	48	economy	economy	NOUN
gujaf-183	105	49	towards	towards	ADP
gujaf-183	105	50	growth	growth	NOUN
gujaf-183	105	51	(	(	PUNCT
gujaf-183	105	52	farayibi	farayibi	NOUN
gujaf-183	105	53	,	,	PUNCT
gujaf-183	105	54	2015	2015	NUM
gujaf-183	105	55	)	)	PUNCT
gujaf-183	105	56	.	.	PUNCT
gujaf-183	106	1	it	it	PRON
gujaf-183	106	2	established	establish	VERB
gujaf-183	106	3	a	a	DET
gujaf-183	106	4	uniform	uniform	ADJ
gujaf-183	106	5	pension	pension	NOUN
gujaf-183	106	6	system	system	NOUN
gujaf-183	106	7	for	for	ADP
gujaf-183	106	8	both	both	CCONJ
gujaf-183	106	9	the	the	DET
gujaf-183	106	10	public	public	ADJ
gujaf-183	106	11	and	and	CCONJ
gujaf-183	106	12	private	private	ADJ
gujaf-183	106	13	sectors	sector	NOUN
gujaf-183	106	14	,	,	PUNCT
gujaf-183	106	15	respectively	respectively	ADV
gujaf-183	106	16	.	.	PUNCT
gujaf-183	107	1	it	it	PRON
gujaf-183	107	2	also	also	ADV
gujaf-183	107	3	made	make	VERB
gujaf-183	107	4	it	it	PRON
gujaf-183	107	5	mandatory	mandatory	ADJ
gujaf-183	107	6	for	for	SCONJ
gujaf-183	107	7	employers	employer	NOUN
gujaf-183	107	8	and	and	CCONJ
gujaf-183	107	9	employees	employee	NOUN
gujaf-183	107	10	of	of	ADP
gujaf-183	107	11	both	both	CCONJ
gujaf-183	107	12	private	private	ADJ
gujaf-183	107	13	and	and	CCONJ
gujaf-183	107	14	public	public	ADJ
gujaf-183	107	15	sectors	sector	NOUN
gujaf-183	107	16	to	to	PART
gujaf-183	107	17	contribute	contribute	VERB
gujaf-183	107	18	to	to	ADP
gujaf-183	107	19	employees	employee	NOUN
gujaf-183	107	20	'	'	PART
gujaf-183	107	21	retirement	retirement	NOUN
gujaf-183	107	22	benefits	benefit	NOUN
gujaf-183	107	23	,	,	PUNCT
gujaf-183	107	24	coupled	couple	VERB
gujaf-183	107	25	with	with	ADP
gujaf-183	107	26	establishing	establish	VERB
gujaf-183	107	27	an	an	DET
gujaf-183	107	28	agency	agency	NOUN
gujaf-183	107	29	to	to	PART
gujaf-183	107	30	regulate	regulate	VERB
gujaf-183	107	31	all	all	DET
gujaf-183	107	32	pension	pension	NOUN
gujaf-183	107	33	matters	matter	NOUN
gujaf-183	107	34	in	in	ADP
gujaf-183	107	35	the	the	DET
gujaf-183	107	36	country	country	NOUN
gujaf-183	107	37	(	(	PUNCT
gujaf-183	107	38	asekunowo	asekunowo	PROPN
gujaf-183	107	39	,	,	PUNCT
gujaf-183	107	40	2009	2009	NUM
gujaf-183	107	41	;	;	PUNCT
gujaf-183	107	42	gunu	gunu	PROPN
gujaf-183	107	43	&	&	CCONJ
gujaf-183	107	44	tsado	tsado	PROPN
gujaf-183	107	45	,	,	PUNCT
gujaf-183	107	46	2012	2012	NUM
gujaf-183	107	47	)	)	PUNCT
gujaf-183	107	48	.	.	PUNCT
gujaf-183	108	1	the	the	DET
gujaf-183	108	2	cps	cps	PROPN
gujaf-183	108	3	is	be	AUX
gujaf-183	108	4	relevant	relevant	ADJ
gujaf-183	108	5	to	to	ADP
gujaf-183	108	6	nigeria	nigeria	PROPN
gujaf-183	108	7	's	's	PART
gujaf-183	108	8	capital	capital	NOUN
gujaf-183	108	9	market	market	NOUN
gujaf-183	108	10	development	development	NOUN
gujaf-183	108	11	and	and	CCONJ
gujaf-183	108	12	economic	economic	ADJ
gujaf-183	108	13	growth	growth	NOUN
gujaf-183	108	14	by	by	ADP
gujaf-183	108	15	growing	grow	VERB
gujaf-183	108	16	its	its	PRON
gujaf-183	108	17	pension	pension	NOUN
gujaf-183	108	18	assets	asset	NOUN
gujaf-183	108	19	from	from	ADP
gujaf-183	108	20	n649.92	n649.92	PROPN
gujaf-183	108	21	billion	billion	NUM
gujaf-183	108	22	in	in	ADP
gujaf-183	108	23	2006	2006	NUM
gujaf-183	108	24	to	to	ADP
gujaf-183	108	25	n13.42	n13.42	PROPN
gujaf-183	108	26	trillion	trillion	NUM
gujaf-183	108	27	in	in	ADP
gujaf-183	108	28	december	december	PROPN
gujaf-183	108	29	2021	2021	NUM
gujaf-183	108	30	(	(	PUNCT
gujaf-183	108	31	pencom	pencom	X
gujaf-183	108	32	,	,	PUNCT
gujaf-183	108	33	2022	2022	NUM
gujaf-183	108	34	)	)	PUNCT
gujaf-183	108	35	.	.	PUNCT
gujaf-183	109	1	therefore	therefore	ADV
gujaf-183	109	2	,	,	PUNCT
gujaf-183	109	3	it	it	PRON
gujaf-183	109	4	is	be	AUX
gujaf-183	109	5	credible	credible	ADJ
gujaf-183	109	6	that	that	SCONJ
gujaf-183	109	7	the	the	DET
gujaf-183	109	8	introduction	introduction	NOUN
gujaf-183	109	9	of	of	ADP
gujaf-183	109	10	cps	cps	PROPN
gujaf-183	109	11	could	could	AUX
gujaf-183	109	12	serve	serve	VERB
gujaf-183	109	13	as	as	ADP
gujaf-183	109	14	a	a	DET
gujaf-183	109	15	tool	tool	NOUN
gujaf-183	109	16	for	for	ADP
gujaf-183	109	17	realising	realise	VERB
gujaf-183	109	18	savings	saving	NOUN
gujaf-183	109	19	mobilisation	mobilisation	NOUN
gujaf-183	109	20	goals	goal	NOUN
gujaf-183	109	21	,	,	PUNCT
gujaf-183	109	22	contribute	contribute	VERB
gujaf-183	109	23	to	to	ADP
gujaf-183	109	24	the	the	DET
gujaf-183	109	25	development	development	NOUN
gujaf-183	109	26	of	of	ADP
gujaf-183	109	27	the	the	DET
gujaf-183	109	28	capital	capital	NOUN
gujaf-183	109	29	markest	mark	ADJ
gujaf-183	109	30	and	and	CCONJ
gujaf-183	109	31	impacting	impact	VERB
gujaf-183	109	32	positively	positively	ADV
gujaf-183	109	33	on	on	ADP
gujaf-183	109	34	the	the	DET
gujaf-183	109	35	economic	economic	ADJ
gujaf-183	109	36	growth	growth	NOUN
gujaf-183	109	37	(	(	PUNCT
gujaf-183	109	38	price	price	NOUN
gujaf-183	109	39	waterhouse	waterhouse	NOUN
gujaf-183	109	40	coopers	cooper	NOUN
gujaf-183	109	41	,	,	PUNCT
gujaf-183	109	42	2016	2016	NUM
gujaf-183	109	43	)	)	PUNCT
gujaf-183	109	44	.	.	PUNCT
gujaf-183	110	1	however	however	ADV
gujaf-183	110	2	,	,	PUNCT
gujaf-183	110	3	a	a	DET
gujaf-183	110	4	significant	significant	ADJ
gujaf-183	110	5	concern	concern	NOUN
gujaf-183	110	6	is	be	AUX
gujaf-183	110	7	whether	whether	SCONJ
gujaf-183	110	8	the	the	DET
gujaf-183	110	9	cps	cp	NOUN
gujaf-183	110	10	has	have	AUX
gujaf-183	110	11	achieved	achieve	VERB
gujaf-183	110	12	the	the	DET
gujaf-183	110	13	above	above	ADJ
gujaf-183	110	14	milestones	milestone	NOUN
gujaf-183	110	15	on	on	ADP
gujaf-183	110	16	the	the	DET
gujaf-183	110	17	one	one	NUM
gujaf-183	110	18	hand	hand	NOUN
gujaf-183	110	19	,	,	PUNCT
gujaf-183	110	20	and	and	CCONJ
gujaf-183	110	21	on	on	ADP
gujaf-183	110	22	the	the	DET
gujaf-183	110	23	other	other	ADJ
gujaf-183	110	24	hand	hand	NOUN
gujaf-183	110	25	,	,	PUNCT
gujaf-183	110	26	whether	whether	SCONJ
gujaf-183	110	27	it	it	PRON
gujaf-183	110	28	has	have	VERB
gujaf-183	110	29	significantly	significantly	ADV
gujaf-183	110	30	gusau	gusau	ADJ
gujaf-183	110	31	journal	journal	NOUN
gujaf-183	110	32	of	of	ADP
gujaf-183	110	33	accounting	accounting	NOUN
gujaf-183	110	34	and	and	CCONJ
gujaf-183	110	35	finance	finance	NOUN
gujaf-183	110	36	,	,	PUNCT
gujaf-183	110	37	vol	vol	NOUN
gujaf-183	110	38	.	.	PROPN
gujaf-183	110	39	3	3	NUM
gujaf-183	110	40	,	,	PUNCT
gujaf-183	110	41	issue	issue	NOUN
gujaf-183	110	42	3	3	NUM
gujaf-183	110	43	,	,	PUNCT
gujaf-183	110	44	october	october	PROPN
gujaf-183	110	45	,	,	PUNCT
gujaf-183	110	46	2022	2022	NUM
gujaf-183	110	47	103	103	NUM
gujaf-183	110	48	impacted	impact	VERB
gujaf-183	110	49	the	the	DET
gujaf-183	110	50	nation	nation	NOUN
gujaf-183	110	51	's	's	PART
gujaf-183	110	52	domestic	domestic	ADJ
gujaf-183	110	53	capital	capital	NOUN
gujaf-183	110	54	market	market	NOUN
gujaf-183	110	55	and	and	CCONJ
gujaf-183	110	56	economic	economic	ADJ
gujaf-183	110	57	growth	growth	NOUN
gujaf-183	110	58	respectively	respectively	ADV
gujaf-183	110	59	.	.	PUNCT
gujaf-183	111	1	consequently	consequently	ADV
gujaf-183	111	2	,	,	PUNCT
gujaf-183	111	3	there	there	PRON
gujaf-183	111	4	are	be	VERB
gujaf-183	111	5	still	still	ADV
gujaf-183	111	6	questions	question	NOUN
gujaf-183	111	7	on	on	ADP
gujaf-183	111	8	whether	whether	SCONJ
gujaf-183	111	9	the	the	DET
gujaf-183	111	10	cps	cps	PROPN
gujaf-183	111	11	introduction	introduction	NOUN
gujaf-183	111	12	has	have	AUX
gujaf-183	111	13	addressed	address	VERB
gujaf-183	111	14	the	the	DET
gujaf-183	111	15	scarcity	scarcity	NOUN
gujaf-183	111	16	of	of	ADP
gujaf-183	111	17	funds	fund	NOUN
gujaf-183	111	18	for	for	ADP
gujaf-183	111	19	long	long	ADJ
gujaf-183	111	20	-	-	PUNCT
gujaf-183	111	21	term	term	NOUN
gujaf-183	111	22	investments	investment	NOUN
gujaf-183	111	23	in	in	ADP
gujaf-183	111	24	nigeria	nigeria	PROPN
gujaf-183	111	25	and	and	CCONJ
gujaf-183	111	26	whether	whether	SCONJ
gujaf-183	111	27	this	this	DET
gujaf-183	111	28	fund	fund	NOUN
gujaf-183	111	29	as	as	SCONJ
gujaf-183	111	30	gone	go	VERB
gujaf-183	111	31	a	a	DET
gujaf-183	111	32	long	long	ADJ
gujaf-183	111	33	way	way	NOUN
gujaf-183	111	34	in	in	ADP
gujaf-183	111	35	impacting	impact	VERB
gujaf-183	111	36	the	the	DET
gujaf-183	111	37	capital	capital	NOUN
gujaf-183	111	38	market	market	NOUN
gujaf-183	111	39	and	and	CCONJ
gujaf-183	111	40	eventually	eventually	ADV
gujaf-183	111	41	engendering	engender	VERB
gujaf-183	111	42	economic	economic	ADJ
gujaf-183	111	43	growth	growth	NOUN
gujaf-183	111	44	.	.	PUNCT
gujaf-183	112	1	this	this	PRON
gujaf-183	112	2	is	be	AUX
gujaf-183	112	3	because	because	SCONJ
gujaf-183	112	4	many	many	ADJ
gujaf-183	112	5	pension	pension	NOUN
gujaf-183	112	6	funds	fund	NOUN
gujaf-183	112	7	are	be	AUX
gujaf-183	112	8	yet	yet	ADV
gujaf-183	112	9	being	be	AUX
gujaf-183	112	10	taken	take	VERB
gujaf-183	112	11	as	as	ADP
gujaf-183	112	12	government	government	NOUN
gujaf-183	112	13	bonds	bond	NOUN
gujaf-183	112	14	(	(	PUNCT
gujaf-183	112	15	pencom	pencom	X
gujaf-183	112	16	,	,	PUNCT
gujaf-183	112	17	2016	2016	NUM
gujaf-183	112	18	)	)	PUNCT
gujaf-183	112	19	.	.	PUNCT
gujaf-183	113	1	as	as	ADP
gujaf-183	113	2	a	a	DET
gujaf-183	113	3	result	result	NOUN
gujaf-183	113	4	,	,	PUNCT
gujaf-183	113	5	many	many	ADJ
gujaf-183	113	6	private	private	ADJ
gujaf-183	113	7	and	and	CCONJ
gujaf-183	113	8	public	public	ADJ
gujaf-183	113	9	sectors	sector	NOUN
gujaf-183	113	10	are	be	AUX
gujaf-183	113	11	refusing	refuse	VERB
gujaf-183	113	12	the	the	DET
gujaf-183	113	13	scheme	scheme	NOUN
gujaf-183	113	14	(	(	PUNCT
gujaf-183	113	15	maduekwe	maduekwe	ADJ
gujaf-183	113	16	,	,	PUNCT
gujaf-183	113	17	2015	2015	NUM
gujaf-183	113	18	;	;	PUNCT
gujaf-183	113	19	james	james	PROPN
gujaf-183	113	20	,	,	PUNCT
gujaf-183	113	21	2013	2013	NUM
gujaf-183	113	22	;	;	PUNCT
gujaf-183	113	23	al	al	PROPN
gujaf-183	113	24	-	-	PUNCT
gujaf-183	113	25	faki	faki	PROPN
gujaf-183	113	26	,	,	PUNCT
gujaf-183	113	27	2006	2006	NUM
gujaf-183	113	28	&	&	CCONJ
gujaf-183	113	29	achimugu	achimugu	ADJ
gujaf-183	113	30	,	,	PUNCT
gujaf-183	113	31	ocheni	ocheni	PROPN
gujaf-183	113	32	&	&	CCONJ
gujaf-183	113	33	akabo	akabo	PROPN
gujaf-183	113	34	,	,	PUNCT
gujaf-183	113	35	2015	2015	NUM
gujaf-183	113	36	)	)	PUNCT
gujaf-183	113	37	.	.	PUNCT
gujaf-183	114	1	studies	study	NOUN
gujaf-183	114	2	(	(	PUNCT
gujaf-183	114	3	balogun	balogun	VERB
gujaf-183	114	4	,	,	PUNCT
gujaf-183	114	5	2006	2006	NUM
gujaf-183	114	6	;	;	PUNCT
gujaf-183	114	7	ogwumike	ogwumike	ADJ
gujaf-183	114	8	,	,	PUNCT
gujaf-183	114	9	2008	2008	NUM
gujaf-183	114	10	;	;	PUNCT
gujaf-183	114	11	osaze	osaze	NOUN
gujaf-183	114	12	,	,	PUNCT
gujaf-183	114	13	2000	2000	NUM
gujaf-183	114	14	&	&	CCONJ
gujaf-183	114	15	vitas	vita	NOUN
gujaf-183	114	16	,	,	PUNCT
gujaf-183	114	17	2000	2000	NUM
gujaf-183	114	18	)	)	PUNCT
gujaf-183	114	19	expressed	express	VERB
gujaf-183	114	20	confidence	confidence	NOUN
gujaf-183	114	21	about	about	ADP
gujaf-183	114	22	the	the	DET
gujaf-183	114	23	contributory	contributory	NOUN
gujaf-183	114	24	pension	pension	NOUN
gujaf-183	114	25	scheme	scheme	NOUN
gujaf-183	114	26	's	's	PART
gujaf-183	114	27	potential	potential	NOUN
gujaf-183	114	28	to	to	PART
gujaf-183	114	29	mobilise	mobilise	VERB
gujaf-183	114	30	savings	saving	NOUN
gujaf-183	114	31	.	.	PUNCT
gujaf-183	115	1	notwithstanding	notwithstanding	ADP
gujaf-183	115	2	,	,	PUNCT
gujaf-183	115	3	as	as	ADP
gujaf-183	115	4	of	of	ADP
gujaf-183	115	5	2014	2014	NUM
gujaf-183	115	6	,	,	PUNCT
gujaf-183	115	7	full	full	ADJ
gujaf-183	115	8	compliance	compliance	NOUN
gujaf-183	115	9	with	with	ADP
gujaf-183	115	10	the	the	DET
gujaf-183	115	11	pra	pra	PROPN
gujaf-183	115	12	2004	2004	NUM
gujaf-183	115	13	amended	amend	VERB
gujaf-183	115	14	remained	remain	VERB
gujaf-183	115	15	low	low	ADJ
gujaf-183	115	16	.	.	PUNCT
gujaf-183	116	1	also	also	ADV
gujaf-183	116	2	impacting	impact	VERB
gujaf-183	116	3	capital	capital	NOUN
gujaf-183	116	4	market	market	NOUN
gujaf-183	116	5	development	development	NOUN
gujaf-183	116	6	and	and	CCONJ
gujaf-183	116	7	economic	economic	ADJ
gujaf-183	116	8	growth	growth	NOUN
gujaf-183	116	9	is	be	AUX
gujaf-183	116	10	the	the	DET
gujaf-183	116	11	shortage	shortage	NOUN
gujaf-183	116	12	of	of	ADP
gujaf-183	116	13	investment	investment	NOUN
gujaf-183	116	14	outlets	outlet	NOUN
gujaf-183	116	15	.	.	PUNCT
gujaf-183	117	1	the	the	DET
gujaf-183	117	2	objectives	objective	NOUN
gujaf-183	117	3	of	of	ADP
gujaf-183	117	4	the	the	DET
gujaf-183	117	5	pra	pra	PROPN
gujaf-183	117	6	2004	2004	NUM
gujaf-183	117	7	restrict	restrict	VERB
gujaf-183	117	8	pension	pension	NOUN
gujaf-183	117	9	contributions	contribution	NOUN
gujaf-183	117	10	held	hold	VERB
gujaf-183	117	11	by	by	ADP
gujaf-183	117	12	the	the	DET
gujaf-183	117	13	pension	pension	NOUN
gujaf-183	117	14	fund	fund	NOUN
gujaf-183	117	15	custodians	custodian	NOUN
gujaf-183	117	16	and	and	CCONJ
gujaf-183	117	17	administered	administer	VERB
gujaf-183	117	18	by	by	ADP
gujaf-183	117	19	pension	pension	NOUN
gujaf-183	117	20	fund	fund	NOUN
gujaf-183	117	21	administrators	administrator	NOUN
gujaf-183	117	22	(	(	PUNCT
gujaf-183	117	23	pfas	pfas	PROPN
gujaf-183	117	24	)	)	PUNCT
gujaf-183	117	25	to	to	ADP
gujaf-183	117	26	limited	limit	VERB
gujaf-183	117	27	categories	category	NOUN
gujaf-183	117	28	of	of	ADP
gujaf-183	117	29	investment	investment	NOUN
gujaf-183	117	30	outlets	outlet	NOUN
gujaf-183	117	31	.	.	PUNCT
gujaf-183	118	1	this	this	PRON
gujaf-183	118	2	has	have	AUX
gujaf-183	118	3	continued	continue	VERB
gujaf-183	118	4	to	to	PART
gujaf-183	118	5	inhibit	inhibit	VERB
gujaf-183	118	6	the	the	DET
gujaf-183	118	7	pfa	pfa	NOUN
gujaf-183	118	8	managers	manager	NOUN
gujaf-183	118	9	'	'	PART
gujaf-183	118	10	investment	investment	NOUN
gujaf-183	118	11	decision	decision	NOUN
gujaf-183	118	12	-	-	PUNCT
gujaf-183	118	13	making	make	VERB
gujaf-183	118	14	performance	performance	NOUN
gujaf-183	118	15	(	(	PUNCT
gujaf-183	118	16	bgl	bgl	PROPN
gujaf-183	118	17	report	report	NOUN
gujaf-183	118	18	,	,	PUNCT
gujaf-183	118	19	2010	2010	NUM
gujaf-183	118	20	)	)	PUNCT
gujaf-183	118	21	.	.	PUNCT
gujaf-183	119	1	the	the	DET
gujaf-183	119	2	implication	implication	NOUN
gujaf-183	119	3	is	be	AUX
gujaf-183	119	4	that	that	SCONJ
gujaf-183	119	5	a	a	DET
gujaf-183	119	6	large	large	ADJ
gujaf-183	119	7	portion	portion	NOUN
gujaf-183	119	8	of	of	ADP
gujaf-183	119	9	pension	pension	NOUN
gujaf-183	119	10	funds	fund	NOUN
gujaf-183	119	11	contributions	contribution	NOUN
gujaf-183	119	12	are	be	AUX
gujaf-183	119	13	left	leave	VERB
gujaf-183	119	14	un	un	ADJ
gujaf-183	119	15	-	-	ADJ
gujaf-183	119	16	invested	invest	VERB
gujaf-183	119	17	,	,	PUNCT
gujaf-183	119	18	and	and	CCONJ
gujaf-183	119	19	the	the	DET
gujaf-183	119	20	consequence	consequence	NOUN
gujaf-183	119	21	is	be	AUX
gujaf-183	119	22	that	that	SCONJ
gujaf-183	119	23	there	there	PRON
gujaf-183	119	24	will	will	AUX
gujaf-183	119	25	be	be	AUX
gujaf-183	119	26	a	a	DET
gujaf-183	119	27	diminution	diminution	NOUN
gujaf-183	119	28	in	in	ADP
gujaf-183	119	29	income	income	NOUN
gujaf-183	119	30	accruing	accrue	VERB
gujaf-183	119	31	to	to	ADP
gujaf-183	119	32	contributors	contributor	NOUN
gujaf-183	119	33	.	.	PUNCT
gujaf-183	120	1	to	to	PART
gujaf-183	120	2	further	far	ADV
gujaf-183	120	3	worsen	worsen	VERB
gujaf-183	120	4	the	the	DET
gujaf-183	120	5	above	above	ADJ
gujaf-183	120	6	problem	problem	NOUN
gujaf-183	120	7	,	,	PUNCT
gujaf-183	120	8	is	be	AUX
gujaf-183	120	9	the	the	DET
gujaf-183	120	10	underdevelopment	underdevelopment	NOUN
gujaf-183	120	11	of	of	ADP
gujaf-183	120	12	the	the	DET
gujaf-183	120	13	capital	capital	NOUN
gujaf-183	120	14	market	market	NOUN
gujaf-183	120	15	.	.	PUNCT
gujaf-183	121	1	over	over	ADP
gujaf-183	121	2	70	70	NUM
gujaf-183	121	3	%	%	NOUN
gujaf-183	121	4	of	of	ADP
gujaf-183	121	5	the	the	DET
gujaf-183	121	6	total	total	ADJ
gujaf-183	121	7	market	market	NOUN
gujaf-183	121	8	capitalisation	capitalisation	NOUN
gujaf-183	121	9	belongs	belong	VERB
gujaf-183	121	10	to	to	ADP
gujaf-183	121	11	the	the	DET
gujaf-183	121	12	top	top	ADJ
gujaf-183	121	13	twenty	twenty	NUM
gujaf-183	121	14	companies	company	NOUN
gujaf-183	121	15	;	;	PUNCT
gujaf-183	121	16	thus	thus	ADV
gujaf-183	121	17	,	,	PUNCT
gujaf-183	121	18	there	there	PRON
gujaf-183	121	19	would	would	AUX
gujaf-183	121	20	be	be	AUX
gujaf-183	121	21	a	a	DET
gujaf-183	121	22	pool	pool	NOUN
gujaf-183	121	23	of	of	ADP
gujaf-183	121	24	pension	pension	NOUN
gujaf-183	121	25	funds	fund	NOUN
gujaf-183	121	26	chasing	chase	VERB
gujaf-183	121	27	a	a	DET
gujaf-183	121	28	few	few	ADJ
gujaf-183	121	29	quality	quality	NOUN
gujaf-183	121	30	investments	investment	NOUN
gujaf-183	121	31	(	(	PUNCT
gujaf-183	121	32	gunu	gunu	PROPN
gujaf-183	121	33	&	&	CCONJ
gujaf-183	121	34	tsado	tsado	NOUN
gujaf-183	121	35	,	,	PUNCT
gujaf-183	121	36	2012	2012	NUM
gujaf-183	121	37	)	)	PUNCT
gujaf-183	121	38	.	.	PUNCT
gujaf-183	122	1	the	the	DET
gujaf-183	122	2	pra	pra	PROPN
gujaf-183	122	3	2004	2004	NUM
gujaf-183	122	4	adopted	adopt	VERB
gujaf-183	122	5	the	the	DET
gujaf-183	122	6	chilean	chilean	ADJ
gujaf-183	122	7	pension	pension	NOUN
gujaf-183	122	8	model	model	NOUN
gujaf-183	122	9	with	with	ADP
gujaf-183	122	10	an	an	DET
gujaf-183	122	11	expectation	expectation	NOUN
gujaf-183	122	12	of	of	ADP
gujaf-183	122	13	capturing	capture	VERB
gujaf-183	122	14	the	the	DET
gujaf-183	122	15	potential	potential	NOUN
gujaf-183	122	16	of	of	ADP
gujaf-183	122	17	millions	million	NOUN
gujaf-183	122	18	of	of	ADP
gujaf-183	122	19	contributors	contributor	NOUN
gujaf-183	122	20	,	,	PUNCT
gujaf-183	122	21	making	make	VERB
gujaf-183	122	22	the	the	DET
gujaf-183	122	23	pension	pension	NOUN
gujaf-183	122	24	industry	industry	NOUN
gujaf-183	122	25	the	the	DET
gujaf-183	122	26	most	most	ADV
gujaf-183	122	27	potent	potent	ADJ
gujaf-183	122	28	buy	buy	NOUN
gujaf-183	122	29	-	-	PUNCT
gujaf-183	122	30	side	side	NOUN
gujaf-183	122	31	investor	investor	NOUN
gujaf-183	122	32	in	in	ADP
gujaf-183	122	33	the	the	DET
gujaf-183	122	34	country	country	NOUN
gujaf-183	122	35	(	(	PUNCT
gujaf-183	122	36	bgl	bgl	PROPN
gujaf-183	122	37	report	report	NOUN
gujaf-183	122	38	,	,	PUNCT
gujaf-183	122	39	2010	2010	NUM
gujaf-183	122	40	)	)	PUNCT
gujaf-183	122	41	.	.	PUNCT
gujaf-183	123	1	however	however	ADV
gujaf-183	123	2	,	,	PUNCT
gujaf-183	123	3	the	the	DET
gujaf-183	123	4	reality	reality	NOUN
gujaf-183	123	5	is	be	AUX
gujaf-183	123	6	very	very	ADV
gujaf-183	123	7	different	different	ADJ
gujaf-183	123	8	.	.	PUNCT
gujaf-183	124	1	employee	employee	NOUN
gujaf-183	124	2	and	and	CCONJ
gujaf-183	124	3	employer	employer	NOUN
gujaf-183	124	4	compliance	compliance	NOUN
gujaf-183	124	5	has	have	AUX
gujaf-183	124	6	been	be	AUX
gujaf-183	124	7	a	a	DET
gujaf-183	124	8	significant	significant	ADJ
gujaf-183	124	9	challenge	challenge	NOUN
gujaf-183	124	10	to	to	ADP
gujaf-183	124	11	pra	pra	PROPN
gujaf-183	124	12	2004	2004	NUM
gujaf-183	124	13	.	.	PUNCT
gujaf-183	125	1	this	this	PRON
gujaf-183	125	2	can	can	AUX
gujaf-183	125	3	be	be	AUX
gujaf-183	125	4	due	due	ADJ
gujaf-183	125	5	to	to	ADP
gujaf-183	125	6	the	the	DET
gujaf-183	125	7	knowledge	knowledge	NOUN
gujaf-183	125	8	gap	gap	NOUN
gujaf-183	125	9	and	and	CCONJ
gujaf-183	125	10	general	general	ADJ
gujaf-183	125	11	misconception	misconception	NOUN
gujaf-183	125	12	(	(	PUNCT
gujaf-183	125	13	odia	odia	PROPN
gujaf-183	125	14	&	&	CCONJ
gujaf-183	125	15	okoye	okoye	PROPN
gujaf-183	125	16	,	,	PUNCT
gujaf-183	125	17	2012	2012	NUM
gujaf-183	125	18	)	)	PUNCT
gujaf-183	125	19	.	.	PUNCT
gujaf-183	126	1	despite	despite	SCONJ
gujaf-183	126	2	the	the	DET
gujaf-183	126	3	informal	informal	ADJ
gujaf-183	126	4	sector	sector	NOUN
gujaf-183	126	5	reportedly	reportedly	ADV
gujaf-183	126	6	employing	employ	VERB
gujaf-183	126	7	over	over	ADP
gujaf-183	126	8	35	35	NUM
gujaf-183	126	9	million	million	NUM
gujaf-183	126	10	nigerians	nigerian	NOUN
gujaf-183	126	11	,	,	PUNCT
gujaf-183	126	12	there	there	PRON
gujaf-183	126	13	are	be	VERB
gujaf-183	126	14	no	no	DET
gujaf-183	126	15	strict	strict	ADJ
gujaf-183	126	16	procedures	procedure	NOUN
gujaf-183	126	17	to	to	PART
gujaf-183	126	18	assure	assure	VERB
gujaf-183	126	19	compliance	compliance	NOUN
gujaf-183	126	20	(	(	PUNCT
gujaf-183	126	21	nwanne	nwanne	NOUN
gujaf-183	126	22	,	,	PUNCT
gujaf-183	126	23	2015	2015	NUM
gujaf-183	126	24	)	)	PUNCT
gujaf-183	126	25	.	.	PUNCT
gujaf-183	127	1	only	only	ADV
gujaf-183	127	2	9.55	9.55	NUM
gujaf-183	127	3	million	million	NUM
gujaf-183	127	4	contributors	contributor	NOUN
gujaf-183	127	5	,	,	PUNCT
gujaf-183	127	6	or	or	CCONJ
gujaf-183	127	7	13.70	13.70	NUM
gujaf-183	127	8	%	%	NOUN
gujaf-183	127	9	of	of	ADP
gujaf-183	127	10	the	the	DET
gujaf-183	127	11	69.68	69.68	NUM
gujaf-183	127	12	million	million	NUM
gujaf-183	127	13	people	people	NOUN
gujaf-183	127	14	employed	employ	VERB
gujaf-183	127	15	in	in	ADP
gujaf-183	127	16	the	the	DET
gujaf-183	127	17	official	official	ADJ
gujaf-183	127	18	and	and	CCONJ
gujaf-183	127	19	informal	informal	ADJ
gujaf-183	127	20	sectors	sector	NOUN
gujaf-183	127	21	,	,	PUNCT
gujaf-183	127	22	have	have	AUX
gujaf-183	127	23	cooperated	cooperate	VERB
gujaf-183	127	24	with	with	ADP
gujaf-183	127	25	the	the	DET
gujaf-183	127	26	programme	programme	NOUN
gujaf-183	127	27	.	.	PUNCT
gujaf-183	128	1	this	this	PRON
gujaf-183	128	2	suggests	suggest	VERB
gujaf-183	128	3	that	that	SCONJ
gujaf-183	128	4	the	the	DET
gujaf-183	128	5	pra	pra	PROPN
gujaf-183	128	6	2004	2004	NUM
gujaf-183	128	7	purposefully	purposefully	ADV
gujaf-183	128	8	left	leave	VERB
gujaf-183	128	9	an	an	DET
gujaf-183	128	10	opportunity	opportunity	NOUN
gujaf-183	128	11	for	for	ADP
gujaf-183	128	12	the	the	DET
gujaf-183	128	13	scheme	scheme	NOUN
gujaf-183	128	14	's	's	PART
gujaf-183	128	15	noncompliance	noncompliance	NOUN
gujaf-183	128	16	(	(	PUNCT
gujaf-183	128	17	nbs	nbs	PROPN
gujaf-183	128	18	,	,	PUNCT
gujaf-183	128	19	2021	2021	NUM
gujaf-183	128	20	)	)	PUNCT
gujaf-183	128	21	.	.	PUNCT
gujaf-183	129	1	many	many	ADJ
gujaf-183	129	2	studies	study	NOUN
gujaf-183	129	3	(	(	PUNCT
gujaf-183	129	4	walker	walker	PROPN
gujaf-183	129	5	&	&	CCONJ
gujaf-183	129	6	lefort	lefort	PROPN
gujaf-183	129	7	,	,	PUNCT
gujaf-183	129	8	2002	2002	NUM
gujaf-183	129	9	;	;	PUNCT
gujaf-183	129	10	mesike	mesike	PROPN
gujaf-183	129	11	&	&	CCONJ
gujaf-183	129	12	ibiwoye	ibiwoye	NOUN
gujaf-183	129	13	,	,	PUNCT
gujaf-183	129	14	2012	2012	NUM
gujaf-183	129	15	;	;	PUNCT
gujaf-183	129	16	gunu	gunu	PROPN
gujaf-183	129	17	&	&	CCONJ
gujaf-183	129	18	tsado	tsado	PROPN
gujaf-183	129	19	,	,	PUNCT
gujaf-183	129	20	2012	2012	NUM
gujaf-183	129	21	;	;	PUNCT
gujaf-183	129	22	romer	romer	NOUN
gujaf-183	129	23	2006	2006	NUM
gujaf-183	129	24	;	;	PUNCT
gujaf-183	129	25	stiroh	stiroh	VERB
gujaf-183	129	26	,	,	PUNCT
gujaf-183	129	27	2003	2003	NUM
gujaf-183	129	28	;	;	PUNCT
gujaf-183	129	29	iyiola	iyiola	PROPN
gujaf-183	129	30	,	,	PUNCT
gujaf-183	129	31	munirat	munirat	NOUN
gujaf-183	129	32	&	&	CCONJ
gujaf-183	129	33	nwufo	nwufo	PROPN
gujaf-183	129	34	,	,	PUNCT
gujaf-183	129	35	2012	2012	NUM
gujaf-183	129	36	;	;	PUNCT
gujaf-183	129	37	okoro	okoro	NOUN
gujaf-183	129	38	,	,	PUNCT
gujaf-183	129	39	2014	2014	NUM
gujaf-183	129	40	;	;	PUNCT
gujaf-183	129	41	alejandro	alejandro	PROPN
gujaf-183	129	42	&	&	CCONJ
gujaf-183	129	43	mark	mark	PROPN
gujaf-183	129	44	,	,	PUNCT
gujaf-183	129	45	2016	2016	NUM
gujaf-183	129	46	;	;	PUNCT
gujaf-183	129	47	meng	meng	PROPN
gujaf-183	129	48	&	&	CCONJ
gujaf-183	129	49	pfau	pfau	PROPN
gujaf-183	129	50	,	,	PUNCT
gujaf-183	129	51	2010	2010	NUM
gujaf-183	129	52	)	)	PUNCT
gujaf-183	129	53	have	have	AUX
gujaf-183	129	54	examined	examine	VERB
gujaf-183	129	55	contributory	contributory	ADJ
gujaf-183	129	56	pension	pension	NOUN
gujaf-183	129	57	gusau	gusau	ADJ
gujaf-183	129	58	journal	journal	NOUN
gujaf-183	129	59	of	of	ADP
gujaf-183	129	60	accounting	accounting	NOUN
gujaf-183	129	61	and	and	CCONJ
gujaf-183	129	62	finance	finance	NOUN
gujaf-183	129	63	,	,	PUNCT
gujaf-183	129	64	vol	vol	NOUN
gujaf-183	129	65	.	.	PROPN
gujaf-183	130	1	3	3	NUM
gujaf-183	130	2	,	,	PUNCT
gujaf-183	130	3	issue	issue	NOUN
gujaf-183	130	4	3	3	NUM
gujaf-183	130	5	,	,	PUNCT
gujaf-183	130	6	october	october	PROPN
gujaf-183	130	7	,	,	PUNCT
gujaf-183	130	8	2022	2022	NUM
gujaf-183	130	9	104	104	NUM
gujaf-183	130	10	schemes	scheme	NOUN
gujaf-183	130	11	,	,	PUNCT
gujaf-183	130	12	capital	capital	NOUN
gujaf-183	130	13	market	market	NOUN
gujaf-183	130	14	development	development	NOUN
gujaf-183	130	15	and	and	CCONJ
gujaf-183	130	16	economic	economic	ADJ
gujaf-183	130	17	growth	growth	NOUN
gujaf-183	130	18	.	.	PUNCT
gujaf-183	131	1	they	they	PRON
gujaf-183	131	2	opined	opine	VERB
gujaf-183	131	3	that	that	SCONJ
gujaf-183	131	4	the	the	DET
gujaf-183	131	5	cps	cps	PROPN
gujaf-183	131	6	is	be	AUX
gujaf-183	131	7	a	a	DET
gujaf-183	131	8	backbone	backbone	NOUN
gujaf-183	131	9	for	for	ADP
gujaf-183	131	10	mobilising	mobilise	VERB
gujaf-183	131	11	savings	saving	NOUN
gujaf-183	131	12	and	and	CCONJ
gujaf-183	131	13	,	,	PUNCT
gujaf-183	131	14	by	by	ADP
gujaf-183	131	15	implication	implication	NOUN
gujaf-183	131	16	,	,	PUNCT
gujaf-183	131	17	developing	develop	VERB
gujaf-183	131	18	the	the	DET
gujaf-183	131	19	domestic	domestic	ADJ
gujaf-183	131	20	capital	capital	NOUN
gujaf-183	131	21	market	market	NOUN
gujaf-183	131	22	and	and	CCONJ
gujaf-183	131	23	fostering	foster	VERB
gujaf-183	131	24	the	the	DET
gujaf-183	131	25	country	country	NOUN
gujaf-183	131	26	's	's	PART
gujaf-183	131	27	economic	economic	ADJ
gujaf-183	131	28	growth	growth	NOUN
gujaf-183	131	29	.	.	PUNCT
gujaf-183	132	1	nevertheless	nevertheless	ADV
gujaf-183	132	2	,	,	PUNCT
gujaf-183	132	3	their	their	PRON
gujaf-183	132	4	studies	study	NOUN
gujaf-183	132	5	did	do	AUX
gujaf-183	132	6	not	not	PART
gujaf-183	132	7	adequately	adequately	ADV
gujaf-183	132	8	consider	consider	VERB
gujaf-183	132	9	some	some	DET
gujaf-183	132	10	salient	salient	ADJ
gujaf-183	132	11	economic	economic	ADJ
gujaf-183	132	12	factors	factor	NOUN
gujaf-183	132	13	such	such	ADJ
gujaf-183	132	14	as	as	ADP
gujaf-183	132	15	stock	stock	NOUN
gujaf-183	132	16	market	market	NOUN
gujaf-183	132	17	liquidity	liquidity	NOUN
gujaf-183	132	18	,	,	PUNCT
gujaf-183	132	19	interest	interest	NOUN
gujaf-183	132	20	rate	rate	NOUN
gujaf-183	132	21	,	,	PUNCT
gujaf-183	132	22	exchange	exchange	NOUN
gujaf-183	132	23	rate	rate	NOUN
gujaf-183	132	24	,	,	PUNCT
gujaf-183	132	25	increase	increase	NOUN
gujaf-183	132	26	in	in	ADP
gujaf-183	132	27	the	the	DET
gujaf-183	132	28	labour	labour	ADJ
gujaf-183	132	29	force	force	NOUN
gujaf-183	132	30	,	,	PUNCT
gujaf-183	132	31	gross	gross	ADJ
gujaf-183	132	32	capital	capital	NOUN
gujaf-183	132	33	formation	formation	NOUN
gujaf-183	132	34	and	and	CCONJ
gujaf-183	132	35	technology	technology	NOUN
gujaf-183	132	36	growth	growth	NOUN
gujaf-183	132	37	.	.	PUNCT
gujaf-183	133	1	in	in	ADP
gujaf-183	133	2	this	this	DET
gujaf-183	133	3	regard	regard	NOUN
gujaf-183	133	4	,	,	PUNCT
gujaf-183	133	5	this	this	DET
gujaf-183	133	6	study	study	NOUN
gujaf-183	133	7	covered	cover	VERB
gujaf-183	133	8	the	the	DET
gujaf-183	133	9	above	above	ADJ
gujaf-183	133	10	gap	gap	NOUN
gujaf-183	133	11	.	.	PUNCT
gujaf-183	134	1	following	follow	VERB
gujaf-183	134	2	these	these	DET
gujaf-183	134	3	arguments	argument	NOUN
gujaf-183	134	4	,	,	PUNCT
gujaf-183	134	5	this	this	DET
gujaf-183	134	6	study	study	NOUN
gujaf-183	134	7	investigates	investigate	VERB
gujaf-183	134	8	whether	whether	SCONJ
gujaf-183	134	9	the	the	DET
gujaf-183	134	10	cps	cps	PROPN
gujaf-183	134	11	is	be	AUX
gujaf-183	134	12	a	a	DET
gujaf-183	134	13	catalyst	catalyst	NOUN
gujaf-183	134	14	for	for	ADP
gujaf-183	134	15	capital	capital	NOUN
gujaf-183	134	16	market	market	NOUN
gujaf-183	134	17	development	development	NOUN
gujaf-183	134	18	and	and	CCONJ
gujaf-183	134	19	economic	economic	ADJ
gujaf-183	134	20	growth	growth	NOUN
gujaf-183	134	21	.	.	PUNCT
gujaf-183	135	1	as	as	ADP
gujaf-183	135	2	a	a	DET
gujaf-183	135	3	result	result	NOUN
gujaf-183	135	4	,	,	PUNCT
gujaf-183	135	5	the	the	DET
gujaf-183	135	6	above	above	ADJ
gujaf-183	135	7	arguments	argument	NOUN
gujaf-183	135	8	gave	give	VERB
gujaf-183	135	9	rise	rise	NOUN
gujaf-183	135	10	to	to	ADP
gujaf-183	135	11	the	the	DET
gujaf-183	135	12	following	follow	VERB
gujaf-183	135	13	research	research	NOUN
gujaf-183	135	14	questions	question	NOUN
gujaf-183	135	15	:	:	PUNCT
gujaf-183	135	16	what	what	PRON
gujaf-183	135	17	is	be	AUX
gujaf-183	135	18	the	the	DET
gujaf-183	135	19	contributory	contributory	PROPN
gujaf-183	135	20	pension	pension	NOUN
gujaf-183	135	21	scheme	scheme	NOUN
gujaf-183	135	22	's	's	PART
gujaf-183	135	23	impact	impact	NOUN
gujaf-183	135	24	on	on	ADP
gujaf-183	135	25	the	the	DET
gujaf-183	135	26	gross	gross	ADJ
gujaf-183	135	27	domestic	domestic	ADJ
gujaf-183	135	28	product	product	NOUN
gujaf-183	135	29	?	?	PUNCT
gujaf-183	136	1	to	to	ADP
gujaf-183	136	2	what	what	DET
gujaf-183	136	3	extent	extent	NOUN
gujaf-183	136	4	does	do	AUX
gujaf-183	136	5	the	the	DET
gujaf-183	136	6	contributory	contributory	NOUN
gujaf-183	136	7	pension	pension	NOUN
gujaf-183	136	8	scheme	scheme	NOUN
gujaf-183	136	9	affect	affect	VERB
gujaf-183	136	10	the	the	DET
gujaf-183	136	11	nigeria	nigeria	PROPN
gujaf-183	136	12	capital	capital	NOUN
gujaf-183	136	13	market	market	NOUN
gujaf-183	136	14	?	?	PUNCT
gujaf-183	137	1	hence	hence	ADV
gujaf-183	137	2	,	,	PUNCT
gujaf-183	137	3	to	to	PART
gujaf-183	137	4	answer	answer	VERB
gujaf-183	137	5	the	the	DET
gujaf-183	137	6	research	research	NOUN
gujaf-183	137	7	questions	question	NOUN
gujaf-183	137	8	above	above	ADV
gujaf-183	137	9	,	,	PUNCT
gujaf-183	137	10	the	the	DET
gujaf-183	137	11	following	follow	VERB
gujaf-183	137	12	hypotheses	hypothesis	NOUN
gujaf-183	137	13	were	be	AUX
gujaf-183	137	14	formulated	formulate	VERB
gujaf-183	137	15	:	:	PUNCT
gujaf-183	137	16	h01	h01	NOUN
gujaf-183	137	17	:	:	PUNCT
gujaf-183	137	18	contribution	contribution	NOUN
gujaf-183	137	19	pension	pension	NOUN
gujaf-183	137	20	scheme	scheme	NOUN
gujaf-183	137	21	has	have	VERB
gujaf-183	137	22	positive	positive	ADJ
gujaf-183	137	23	and	and	CCONJ
gujaf-183	137	24	significant	significant	ADJ
gujaf-183	137	25	impact	impact	NOUN
gujaf-183	137	26	on	on	ADP
gujaf-183	137	27	gross	gross	ADJ
gujaf-183	137	28	domestic	domestic	ADJ
gujaf-183	137	29	product	product	NOUN
gujaf-183	137	30	.	.	PUNCT
gujaf-183	138	1	h02	h02	NOUN
gujaf-183	138	2	:	:	PUNCT
gujaf-183	138	3	contribution	contribution	NOUN
gujaf-183	138	4	pension	pension	NOUN
gujaf-183	138	5	scheme	scheme	NOUN
gujaf-183	138	6	will	will	AUX
gujaf-183	138	7	lead	lead	VERB
gujaf-183	138	8	to	to	ADP
gujaf-183	138	9	a	a	DET
gujaf-183	138	10	significant	significant	ADJ
gujaf-183	138	11	improvement	improvement	NOUN
gujaf-183	138	12	in	in	ADP
gujaf-183	138	13	the	the	DET
gujaf-183	138	14	nigerian	nigerian	ADJ
gujaf-183	138	15	capital	capital	NOUN
gujaf-183	138	16	market	market	NOUN
gujaf-183	138	17	.	.	PUNCT
gujaf-183	139	1	this	this	DET
gujaf-183	139	2	study	study	NOUN
gujaf-183	139	3	covered	cover	VERB
gujaf-183	139	4	the	the	DET
gujaf-183	139	5	period	period	NOUN
gujaf-183	139	6	from	from	ADP
gujaf-183	139	7	2005–2021	2005–2021	NUM
gujaf-183	139	8	.	.	PUNCT
gujaf-183	140	1	this	this	PRON
gujaf-183	140	2	is	be	AUX
gujaf-183	140	3	because	because	SCONJ
gujaf-183	140	4	the	the	DET
gujaf-183	140	5	cps	cp	NOUN
gujaf-183	140	6	was	be	AUX
gujaf-183	140	7	enacted	enact	VERB
gujaf-183	140	8	into	into	ADP
gujaf-183	140	9	nigerian	nigerian	ADJ
gujaf-183	140	10	law	law	NOUN
gujaf-183	140	11	on	on	ADP
gujaf-183	140	12	june	june	PROPN
gujaf-183	140	13	25	25	NUM
gujaf-183	140	14	,	,	PUNCT
gujaf-183	140	15	2004	2004	NUM
gujaf-183	140	16	,	,	PUNCT
gujaf-183	140	17	and	and	CCONJ
gujaf-183	140	18	the	the	DET
gujaf-183	140	19	licences	licence	NOUN
gujaf-183	140	20	for	for	ADP
gujaf-183	140	21	the	the	DET
gujaf-183	140	22	administrators	administrator	NOUN
gujaf-183	140	23	of	of	ADP
gujaf-183	140	24	pension	pension	NOUN
gujaf-183	140	25	schemes	scheme	NOUN
gujaf-183	140	26	were	be	AUX
gujaf-183	140	27	issued	issue	VERB
gujaf-183	140	28	on	on	ADP
gujaf-183	140	29	march	march	PROPN
gujaf-183	140	30	5	5	NUM
gujaf-183	140	31	,	,	PUNCT
gujaf-183	140	32	2005	2005	NUM
gujaf-183	140	33	.	.	PUNCT
gujaf-183	141	1	(	(	PUNCT
gujaf-183	141	2	maduekwe	maduekwe	ADJ
gujaf-183	141	3	,	,	PUNCT
gujaf-183	141	4	2015	2015	NUM
gujaf-183	141	5	)	)	PUNCT
gujaf-183	141	6	.	.	PUNCT
gujaf-183	142	1	the	the	DET
gujaf-183	142	2	findings	finding	NOUN
gujaf-183	142	3	of	of	ADP
gujaf-183	142	4	this	this	DET
gujaf-183	142	5	study	study	NOUN
gujaf-183	142	6	will	will	AUX
gujaf-183	142	7	be	be	AUX
gujaf-183	142	8	useful	useful	ADJ
gujaf-183	142	9	to	to	PART
gujaf-183	142	10	pension	pension	VERB
gujaf-183	142	11	regulatory	regulatory	ADJ
gujaf-183	142	12	authorities	authority	NOUN
gujaf-183	142	13	and	and	CCONJ
gujaf-183	142	14	other	other	ADJ
gujaf-183	142	15	stakeholders	stakeholder	NOUN
gujaf-183	142	16	in	in	ADP
gujaf-183	142	17	their	their	PRON
gujaf-183	142	18	policy	policy	NOUN
gujaf-183	142	19	formulation	formulation	NOUN
gujaf-183	142	20	.	.	PUNCT
gujaf-183	143	1	this	this	DET
gujaf-183	143	2	study	study	NOUN
gujaf-183	143	3	will	will	AUX
gujaf-183	143	4	also	also	ADV
gujaf-183	143	5	be	be	AUX
gujaf-183	143	6	a	a	DET
gujaf-183	143	7	platform	platform	NOUN
gujaf-183	143	8	for	for	ADP
gujaf-183	143	9	future	future	ADJ
gujaf-183	143	10	research	research	NOUN
gujaf-183	143	11	and	and	CCONJ
gujaf-183	143	12	expanding	expand	VERB
gujaf-183	143	13	intellectual	intellectual	ADJ
gujaf-183	143	14	frontiers	frontier	NOUN
gujaf-183	143	15	.	.	PUNCT
gujaf-183	144	1	2	2	X
gujaf-183	144	2	.	.	X
gujaf-183	144	3	literature	literature	NOUN
gujaf-183	144	4	review	review	VERB
gujaf-183	144	5	empirical	empirical	ADJ
gujaf-183	144	6	evidence	evidence	NOUN
gujaf-183	144	7	levine	levine	PROPN
gujaf-183	144	8	(	(	PUNCT
gujaf-183	144	9	1991	1991	NUM
gujaf-183	144	10	)	)	PUNCT
gujaf-183	144	11	investigated	investigate	VERB
gujaf-183	144	12	growth	growth	NOUN
gujaf-183	144	13	,	,	PUNCT
gujaf-183	144	14	taxation	taxation	NOUN
gujaf-183	144	15	,	,	PUNCT
gujaf-183	144	16	and	and	CCONJ
gujaf-183	144	17	stock	stock	NOUN
gujaf-183	144	18	markets	market	NOUN
gujaf-183	144	19	.	.	PUNCT
gujaf-183	145	1	a	a	DET
gujaf-183	145	2	thorough	thorough	ADJ
gujaf-183	145	3	literature	literature	NOUN
gujaf-183	145	4	analysis	analysis	NOUN
gujaf-183	145	5	was	be	AUX
gujaf-183	145	6	conducted	conduct	VERB
gujaf-183	145	7	as	as	ADP
gujaf-183	145	8	part	part	NOUN
gujaf-183	145	9	of	of	ADP
gujaf-183	145	10	the	the	DET
gujaf-183	145	11	study	study	NOUN
gujaf-183	145	12	to	to	PART
gujaf-183	145	13	highlight	highlight	VERB
gujaf-183	145	14	the	the	DET
gujaf-183	145	15	role	role	NOUN
gujaf-183	145	16	financial	financial	ADJ
gujaf-183	145	17	markets	market	NOUN
gujaf-183	145	18	play	play	VERB
gujaf-183	145	19	in	in	ADP
gujaf-183	145	20	economic	economic	ADJ
gujaf-183	145	21	growth	growth	NOUN
gujaf-183	145	22	.	.	PUNCT
gujaf-183	146	1	the	the	DET
gujaf-183	146	2	study	study	NOUN
gujaf-183	146	3	developed	develop	VERB
gujaf-183	146	4	an	an	DET
gujaf-183	146	5	endogenous	endogenous	ADJ
gujaf-183	146	6	growth	growth	NOUN
gujaf-183	146	7	model	model	NOUN
gujaf-183	146	8	to	to	PART
gujaf-183	146	9	explain	explain	VERB
gujaf-183	146	10	this	this	DET
gujaf-183	146	11	association	association	NOUN
gujaf-183	146	12	better	well	ADV
gujaf-183	146	13	.	.	PUNCT
gujaf-183	147	1	the	the	DET
gujaf-183	147	2	study	study	NOUN
gujaf-183	147	3	also	also	ADV
gujaf-183	147	4	showed	show	VERB
gujaf-183	147	5	that	that	SCONJ
gujaf-183	147	6	stock	stock	NOUN
gujaf-183	147	7	markets	market	NOUN
gujaf-183	147	8	foster	foster	ADJ
gujaf-183	147	9	growth	growth	NOUN
gujaf-183	147	10	by	by	ADP
gujaf-183	147	11	enabling	enable	VERB
gujaf-183	147	12	enterprises	enterprise	NOUN
gujaf-183	147	13	to	to	PART
gujaf-183	147	14	exchange	exchange	VERB
gujaf-183	147	15	ownership	ownership	NOUN
gujaf-183	147	16	without	without	ADP
gujaf-183	147	17	interfering	interfere	VERB
gujaf-183	147	18	with	with	ADP
gujaf-183	147	19	internal	internal	ADJ
gujaf-183	147	20	production	production	NOUN
gujaf-183	147	21	processes	process	NOUN
gujaf-183	147	22	and	and	CCONJ
gujaf-183	147	23	enabling	enable	VERB
gujaf-183	147	24	firms	firm	NOUN
gujaf-183	147	25	to	to	PART
gujaf-183	147	26	diversify	diversify	VERB
gujaf-183	147	27	their	their	PRON
gujaf-183	147	28	portfolios	portfolio	NOUN
gujaf-183	147	29	.	.	PUNCT
gujaf-183	148	1	it	it	PRON
gujaf-183	148	2	concluded	conclude	VERB
gujaf-183	148	3	that	that	SCONJ
gujaf-183	148	4	tax	tax	NOUN
gujaf-183	148	5	policy	policy	NOUN
gujaf-183	148	6	affects	affect	VERB
gujaf-183	148	7	growth	growth	NOUN
gujaf-183	148	8	directly	directly	ADV
gujaf-183	148	9	by	by	ADP
gujaf-183	148	10	altering	alter	VERB
gujaf-183	148	11	investments	investment	NOUN
gujaf-183	148	12	and	and	CCONJ
gujaf-183	148	13	indirectly	indirectly	ADV
gujaf-183	148	14	by	by	ADP
gujaf-183	148	15	changing	change	VERB
gujaf-183	148	16	financial	financial	ADJ
gujaf-183	148	17	contracts	contract	NOUN
gujaf-183	148	18	'	'	PART
gujaf-183	148	19	incentives	incentive	NOUN
gujaf-183	148	20	.	.	PUNCT
gujaf-183	149	1	gusau	gusau	ADJ
gujaf-183	149	2	journal	journal	PROPN
gujaf-183	149	3	of	of	ADP
gujaf-183	149	4	accounting	accounting	NOUN
gujaf-183	149	5	and	and	CCONJ
gujaf-183	149	6	finance	finance	NOUN
gujaf-183	149	7	,	,	PUNCT
gujaf-183	149	8	vol	vol	NOUN
gujaf-183	149	9	.	.	PROPN
gujaf-183	149	10	3	3	NUM
gujaf-183	149	11	,	,	PUNCT
gujaf-183	149	12	issue	issue	NOUN
gujaf-183	149	13	3	3	NUM
gujaf-183	149	14	,	,	PUNCT
gujaf-183	149	15	october	october	PROPN
gujaf-183	149	16	,	,	PUNCT
gujaf-183	149	17	2022	2022	NUM
gujaf-183	149	18	105	105	NUM
gujaf-183	149	19	catalan	catalan	NOUN
gujaf-183	149	20	,	,	PUNCT
gujaf-183	149	21	wilbert	wilbert	PROPN
gujaf-183	149	22	,	,	PUNCT
gujaf-183	149	23	kenneh	kenneh	PROPN
gujaf-183	149	24	,	,	PUNCT
gujaf-183	149	25	friedman	friedman	PROPN
gujaf-183	149	26	,	,	PUNCT
gujaf-183	149	27	and	and	CCONJ
gujaf-183	149	28	paddison	paddison	NOUN
gujaf-183	149	29	(	(	PUNCT
gujaf-183	149	30	2000	2000	NUM
gujaf-183	149	31	)	)	PUNCT
gujaf-183	149	32	findings	finding	NOUN
gujaf-183	149	33	showed	show	VERB
gujaf-183	149	34	that	that	SCONJ
gujaf-183	149	35	contractual	contractual	ADJ
gujaf-183	149	36	savings	saving	NOUN
gujaf-183	149	37	institutions	institution	NOUN
gujaf-183	149	38	like	like	ADP
gujaf-183	149	39	pension	pension	NOUN
gujaf-183	149	40	funds	fund	NOUN
gujaf-183	149	41	cause	cause	VERB
gujaf-183	149	42	capital	capital	NOUN
gujaf-183	149	43	market	market	NOUN
gujaf-183	149	44	growth	growth	NOUN
gujaf-183	149	45	.	.	PUNCT
gujaf-183	150	1	furthermore	furthermore	ADV
gujaf-183	150	2	,	,	PUNCT
gujaf-183	150	3	growing	grow	VERB
gujaf-183	150	4	contractual	contractual	ADJ
gujaf-183	150	5	savings	saving	NOUN
gujaf-183	150	6	sectors	sector	NOUN
gujaf-183	150	7	'	'	PART
gujaf-183	150	8	potential	potential	ADJ
gujaf-183	150	9	benefits	benefit	NOUN
gujaf-183	150	10	were	be	AUX
gujaf-183	150	11	more	more	ADV
gujaf-183	150	12	substantial	substantial	ADJ
gujaf-183	150	13	for	for	ADP
gujaf-183	150	14	developing	develop	VERB
gujaf-183	150	15	countries	country	NOUN
gujaf-183	150	16	than	than	ADP
gujaf-183	150	17	developed	developed	ADJ
gujaf-183	150	18	countries	country	NOUN
gujaf-183	150	19	.	.	PUNCT
gujaf-183	151	1	the	the	DET
gujaf-183	151	2	influence	influence	NOUN
gujaf-183	151	3	of	of	ADP
gujaf-183	151	4	nigeria	nigeria	PROPN
gujaf-183	151	5	's	's	PART
gujaf-183	151	6	cps	cps	PROPN
gujaf-183	151	7	on	on	ADP
gujaf-183	151	8	economic	economic	ADJ
gujaf-183	151	9	growth	growth	NOUN
gujaf-183	151	10	was	be	AUX
gujaf-183	151	11	examined	examine	VERB
gujaf-183	151	12	by	by	ADP
gujaf-183	151	13	gunu	gunu	NOUN
gujaf-183	151	14	and	and	CCONJ
gujaf-183	151	15	tsado	tsado	NOUN
gujaf-183	151	16	(	(	PUNCT
gujaf-183	151	17	2012	2012	NUM
gujaf-183	151	18	)	)	PUNCT
gujaf-183	151	19	.	.	PUNCT
gujaf-183	152	1	findings	finding	NOUN
gujaf-183	152	2	revealed	reveal	VERB
gujaf-183	152	3	that	that	SCONJ
gujaf-183	152	4	the	the	DET
gujaf-183	152	5	ratio	ratio	NOUN
gujaf-183	152	6	of	of	ADP
gujaf-183	152	7	pension	pension	NOUN
gujaf-183	152	8	funds	fund	NOUN
gujaf-183	152	9	to	to	ADP
gujaf-183	152	10	total	total	ADJ
gujaf-183	152	11	market	market	NOUN
gujaf-183	152	12	capitalisation	capitalisation	NOUN
gujaf-183	152	13	gradually	gradually	ADV
gujaf-183	152	14	increased	increase	VERB
gujaf-183	152	15	marginally	marginally	ADV
gujaf-183	152	16	from	from	ADP
gujaf-183	152	17	2007	2007	NUM
gujaf-183	152	18	to	to	ADP
gujaf-183	152	19	2010	2010	NUM
gujaf-183	152	20	,	,	PUNCT
gujaf-183	152	21	showing	show	VERB
gujaf-183	152	22	that	that	SCONJ
gujaf-183	152	23	the	the	DET
gujaf-183	152	24	contributory	contributory	NOUN
gujaf-183	152	25	pension	pension	NOUN
gujaf-183	152	26	system	system	NOUN
gujaf-183	152	27	has	have	AUX
gujaf-183	152	28	improved	improve	VERB
gujaf-183	152	29	the	the	DET
gujaf-183	152	30	mobilisation	mobilisation	NOUN
gujaf-183	152	31	of	of	ADP
gujaf-183	152	32	savings	saving	NOUN
gujaf-183	152	33	,	,	PUNCT
gujaf-183	152	34	which	which	PRON
gujaf-183	152	35	translates	translate	VERB
gujaf-183	152	36	to	to	ADP
gujaf-183	152	37	economic	economic	ADJ
gujaf-183	152	38	growth	growth	NOUN
gujaf-183	152	39	.	.	PUNCT
gujaf-183	153	1	using	use	VERB
gujaf-183	153	2	the	the	DET
gujaf-183	153	3	error	error	NOUN
gujaf-183	153	4	correction	correction	NOUN
gujaf-183	153	5	model	model	NOUN
gujaf-183	153	6	(	(	PUNCT
gujaf-183	153	7	ecm	ecm	PROPN
gujaf-183	153	8	)	)	PUNCT
gujaf-183	153	9	technique	technique	NOUN
gujaf-183	153	10	,	,	PUNCT
gujaf-183	153	11	mesike	mesike	NOUN
gujaf-183	153	12	and	and	CCONJ
gujaf-183	153	13	ibiwoye	ibiwoye	NOUN
gujaf-183	153	14	(	(	PUNCT
gujaf-183	153	15	2012	2012	NUM
gujaf-183	153	16	)	)	PUNCT
gujaf-183	153	17	investigated	investigate	VERB
gujaf-183	153	18	whether	whether	SCONJ
gujaf-183	153	19	pension	pension	NOUN
gujaf-183	153	20	reform	reform	NOUN
gujaf-183	153	21	will	will	AUX
gujaf-183	153	22	accelerate	accelerate	VERB
gujaf-183	153	23	the	the	DET
gujaf-183	153	24	growth	growth	NOUN
gujaf-183	153	25	of	of	ADP
gujaf-183	153	26	nigeria	nigeria	PROPN
gujaf-183	153	27	's	's	PART
gujaf-183	153	28	financial	financial	ADJ
gujaf-183	153	29	industry	industry	NOUN
gujaf-183	153	30	.	.	PUNCT
gujaf-183	154	1	according	accord	VERB
gujaf-183	154	2	to	to	ADP
gujaf-183	154	3	the	the	DET
gujaf-183	154	4	performance	performance	NOUN
gujaf-183	154	5	analysis	analysis	NOUN
gujaf-183	154	6	of	of	ADP
gujaf-183	154	7	all	all	DET
gujaf-183	154	8	the	the	DET
gujaf-183	154	9	factors	factor	NOUN
gujaf-183	154	10	,	,	PUNCT
gujaf-183	154	11	the	the	DET
gujaf-183	154	12	reform	reform	NOUN
gujaf-183	154	13	phase	phase	NOUN
gujaf-183	154	14	produces	produce	VERB
gujaf-183	154	15	long	long	ADJ
gujaf-183	154	16	-	-	PUNCT
gujaf-183	154	17	term	term	NOUN
gujaf-183	154	18	contractual	contractual	ADJ
gujaf-183	154	19	savings	saving	NOUN
gujaf-183	154	20	and	and	CCONJ
gujaf-183	154	21	encourages	encourage	VERB
gujaf-183	154	22	the	the	DET
gujaf-183	154	23	growth	growth	NOUN
gujaf-183	154	24	of	of	ADP
gujaf-183	154	25	the	the	DET
gujaf-183	154	26	securities	security	NOUN
gujaf-183	154	27	market	market	NOUN
gujaf-183	154	28	.	.	PUNCT
gujaf-183	155	1	madukwe	madukwe	ADJ
gujaf-183	155	2	(	(	PUNCT
gujaf-183	155	3	2015	2015	NUM
gujaf-183	155	4	)	)	PUNCT
gujaf-183	155	5	assessed	assess	VERB
gujaf-183	155	6	the	the	DET
gujaf-183	155	7	importance	importance	NOUN
gujaf-183	155	8	of	of	ADP
gujaf-183	155	9	the	the	DET
gujaf-183	155	10	link	link	NOUN
gujaf-183	155	11	between	between	ADP
gujaf-183	155	12	nigeria	nigeria	PROPN
gujaf-183	155	13	's	's	PART
gujaf-183	155	14	market	market	NOUN
gujaf-183	155	15	capitalisation	capitalisation	NOUN
gujaf-183	155	16	(	(	PUNCT
gujaf-183	155	17	mc	mc	PROPN
gujaf-183	155	18	)	)	PUNCT
gujaf-183	155	19	,	,	PUNCT
gujaf-183	155	20	ordinary	ordinary	ADJ
gujaf-183	155	21	local	local	ADJ
gujaf-183	155	22	share	share	NOUN
gujaf-183	155	23	(	(	PUNCT
gujaf-183	155	24	los	los	PROPN
gujaf-183	155	25	)	)	PUNCT
gujaf-183	155	26	of	of	ADP
gujaf-183	155	27	the	the	DET
gujaf-183	155	28	contributory	contributory	PROPN
gujaf-183	155	29	pension	pension	NOUN
gujaf-183	155	30	plan	plan	NOUN
gujaf-183	155	31	,	,	PUNCT
gujaf-183	155	32	and	and	CCONJ
gujaf-183	155	33	pension	pension	NOUN
gujaf-183	155	34	asset	asset	NOUN
gujaf-183	155	35	under	under	ADP
gujaf-183	155	36	management	management	NOUN
gujaf-183	155	37	(	(	PUNCT
gujaf-183	155	38	aum	aum	NOUN
gujaf-183	155	39	)	)	PUNCT
gujaf-183	155	40	.	.	PUNCT
gujaf-183	156	1	the	the	DET
gujaf-183	156	2	study	study	NOUN
gujaf-183	156	3	additionally	additionally	ADV
gujaf-183	156	4	used	use	VERB
gujaf-183	156	5	a	a	DET
gujaf-183	156	6	pairwise	pairwise	NOUN
gujaf-183	156	7	correlation	correlation	NOUN
gujaf-183	156	8	model	model	NOUN
gujaf-183	156	9	.	.	PUNCT
gujaf-183	157	1	according	accord	VERB
gujaf-183	157	2	to	to	ADP
gujaf-183	157	3	the	the	DET
gujaf-183	157	4	study	study	NOUN
gujaf-183	157	5	,	,	PUNCT
gujaf-183	157	6	the	the	DET
gujaf-183	157	7	contributory	contributory	NOUN
gujaf-183	157	8	pension	pension	NOUN
gujaf-183	157	9	plan	plan	NOUN
gujaf-183	157	10	had	have	VERB
gujaf-183	157	11	no	no	DET
gujaf-183	157	12	discernible	discernible	ADJ
gujaf-183	157	13	influence	influence	NOUN
gujaf-183	157	14	on	on	ADP
gujaf-183	157	15	nigeria	nigeria	PROPN
gujaf-183	157	16	's	's	PART
gujaf-183	157	17	capital	capital	NOUN
gujaf-183	157	18	market	market	NOUN
gujaf-183	157	19	.	.	PUNCT
gujaf-183	158	1	it	it	PRON
gujaf-183	158	2	was	be	AUX
gujaf-183	158	3	determined	determine	VERB
gujaf-183	158	4	that	that	SCONJ
gujaf-183	158	5	the	the	DET
gujaf-183	158	6	national	national	PROPN
gujaf-183	158	7	contributory	contributory	PROPN
gujaf-183	158	8	pension	pension	NOUN
gujaf-183	158	9	scheme	scheme	NOUN
gujaf-183	158	10	's	's	PART
gujaf-183	158	11	money	money	NOUN
gujaf-183	158	12	pool	pool	NOUN
gujaf-183	158	13	was	be	AUX
gujaf-183	158	14	invested	invest	VERB
gujaf-183	158	15	and	and	CCONJ
gujaf-183	158	16	distributed	distribute	VERB
gujaf-183	158	17	among	among	ADP
gujaf-183	158	18	various	various	ADJ
gujaf-183	158	19	assets	asset	NOUN
gujaf-183	158	20	.	.	PUNCT
gujaf-183	159	1	however	however	ADV
gujaf-183	159	2	,	,	PUNCT
gujaf-183	159	3	it	it	PRON
gujaf-183	159	4	had	have	VERB
gujaf-183	159	5	no	no	DET
gujaf-183	159	6	appreciable	appreciable	ADJ
gujaf-183	159	7	impact	impact	NOUN
gujaf-183	159	8	on	on	ADP
gujaf-183	159	9	the	the	DET
gujaf-183	159	10	expansion	expansion	NOUN
gujaf-183	159	11	of	of	ADP
gujaf-183	159	12	the	the	DET
gujaf-183	159	13	nigerian	nigerian	ADJ
gujaf-183	159	14	capital	capital	NOUN
gujaf-183	159	15	market	market	NOUN
gujaf-183	159	16	throughout	throughout	ADP
gujaf-183	159	17	the	the	DET
gujaf-183	159	18	period	period	NOUN
gujaf-183	159	19	under	under	ADP
gujaf-183	159	20	consideration	consideration	NOUN
gujaf-183	159	21	.	.	PUNCT
gujaf-183	160	1	nwanne	nwanne	NOUN
gujaf-183	160	2	(	(	PUNCT
gujaf-183	160	3	2015	2015	NUM
gujaf-183	160	4	)	)	PUNCT
gujaf-183	160	5	investigated	investigate	VERB
gujaf-183	160	6	the	the	DET
gujaf-183	160	7	effect	effect	NOUN
gujaf-183	160	8	of	of	ADP
gujaf-183	160	9	nigeria	nigeria	PROPN
gujaf-183	160	10	's	's	PART
gujaf-183	160	11	contributory	contributory	PROPN
gujaf-183	160	12	pension	pension	NOUN
gujaf-183	160	13	plan	plan	NOUN
gujaf-183	160	14	on	on	ADP
gujaf-183	160	15	economic	economic	ADJ
gujaf-183	160	16	development	development	NOUN
gujaf-183	160	17	using	use	VERB
gujaf-183	160	18	the	the	DET
gujaf-183	160	19	ordinary	ordinary	ADJ
gujaf-183	160	20	least	least	ADJ
gujaf-183	160	21	square	square	ADJ
gujaf-183	160	22	(	(	PUNCT
gujaf-183	160	23	ols	ol	NOUN
gujaf-183	160	24	)	)	PUNCT
gujaf-183	160	25	regression	regression	NOUN
gujaf-183	160	26	approach	approach	NOUN
gujaf-183	160	27	.	.	PUNCT
gujaf-183	161	1	findings	finding	NOUN
gujaf-183	161	2	showed	show	VERB
gujaf-183	161	3	that	that	SCONJ
gujaf-183	161	4	while	while	SCONJ
gujaf-183	161	5	pension	pension	NOUN
gujaf-183	161	6	deposits	deposit	NOUN
gujaf-183	161	7	have	have	VERB
gujaf-183	161	8	a	a	DET
gujaf-183	161	9	favourable	favourable	ADJ
gujaf-183	161	10	and	and	CCONJ
gujaf-183	161	11	considerable	considerable	ADJ
gujaf-183	161	12	influence	influence	NOUN
gujaf-183	161	13	on	on	ADP
gujaf-183	161	14	economic	economic	ADJ
gujaf-183	161	15	development	development	NOUN
gujaf-183	161	16	,	,	PUNCT
gujaf-183	161	17	pension	pension	NOUN
gujaf-183	161	18	funds	fund	NOUN
gujaf-183	161	19	have	have	VERB
gujaf-183	161	20	a	a	DET
gujaf-183	161	21	negative	negative	ADJ
gujaf-183	161	22	impact	impact	NOUN
gujaf-183	161	23	.	.	PUNCT
gujaf-183	162	1	it	it	PRON
gujaf-183	162	2	was	be	AUX
gujaf-183	162	3	suggested	suggest	VERB
gujaf-183	162	4	that	that	SCONJ
gujaf-183	162	5	pension	pension	NOUN
gujaf-183	162	6	funds	fund	NOUN
gujaf-183	162	7	should	should	AUX
gujaf-183	162	8	broaden	broaden	VERB
gujaf-183	162	9	their	their	PRON
gujaf-183	162	10	investment	investment	NOUN
gujaf-183	162	11	options	option	NOUN
gujaf-183	162	12	and	and	CCONJ
gujaf-183	162	13	increase	increase	VERB
gujaf-183	162	14	their	their	PRON
gujaf-183	162	15	compliance	compliance	NOUN
gujaf-183	162	16	and	and	CCONJ
gujaf-183	162	17	mobilisation	mobilisation	NOUN
gujaf-183	162	18	of	of	ADP
gujaf-183	162	19	participants	participant	NOUN
gujaf-183	162	20	'	'	PART
gujaf-183	162	21	savings	saving	NOUN
gujaf-183	162	22	efforts	effort	NOUN
gujaf-183	162	23	.	.	PUNCT
gujaf-183	163	1	farayibi	farayibi	NOUN
gujaf-183	163	2	(	(	PUNCT
gujaf-183	163	3	2015	2015	NUM
gujaf-183	163	4	)	)	PUNCT
gujaf-183	163	5	examined	examine	VERB
gujaf-183	163	6	the	the	DET
gujaf-183	163	7	impact	impact	NOUN
gujaf-183	163	8	of	of	ADP
gujaf-183	163	9	the	the	DET
gujaf-183	163	10	functioning	functioning	NOUN
gujaf-183	163	11	of	of	ADP
gujaf-183	163	12	the	the	DET
gujaf-183	163	13	funded	fund	VERB
gujaf-183	163	14	pension	pension	NOUN
gujaf-183	163	15	system	system	NOUN
gujaf-183	163	16	since	since	SCONJ
gujaf-183	163	17	its	its	PRON
gujaf-183	163	18	beginning	beginning	NOUN
gujaf-183	163	19	in	in	ADP
gujaf-183	163	20	2004	2004	NUM
gujaf-183	163	21	on	on	ADP
gujaf-183	163	22	economic	economic	ADJ
gujaf-183	163	23	development	development	NOUN
gujaf-183	163	24	in	in	ADP
gujaf-183	163	25	nigeria	nigeria	PROPN
gujaf-183	163	26	.	.	PUNCT
gujaf-183	164	1	findings	finding	NOUN
gujaf-183	164	2	showed	show	VERB
gujaf-183	164	3	that	that	SCONJ
gujaf-183	164	4	nigeria	nigeria	PROPN
gujaf-183	164	5	's	's	PART
gujaf-183	164	6	commercial	commercial	ADJ
gujaf-183	164	7	and	and	CCONJ
gujaf-183	164	8	governmental	governmental	ADJ
gujaf-183	164	9	sectors	sector	NOUN
gujaf-183	164	10	dramatically	dramatically	ADV
gujaf-183	164	11	expanded	expand	VERB
gujaf-183	164	12	their	their	PRON
gujaf-183	164	13	contributions	contribution	NOUN
gujaf-183	164	14	to	to	ADP
gujaf-183	164	15	pension	pension	NOUN
gujaf-183	164	16	funds	fund	NOUN
gujaf-183	164	17	,	,	PUNCT
gujaf-183	164	18	creating	create	VERB
gujaf-183	164	19	a	a	DET
gujaf-183	164	20	sizable	sizable	ADJ
gujaf-183	164	21	investment	investment	NOUN
gujaf-183	164	22	pool	pool	NOUN
gujaf-183	164	23	for	for	ADP
gujaf-183	164	24	the	the	DET
gujaf-183	164	25	capital	capital	NOUN
gujaf-183	164	26	and	and	CCONJ
gujaf-183	164	27	money	money	NOUN
gujaf-183	164	28	markets	market	NOUN
gujaf-183	164	29	.	.	PUNCT
gujaf-183	165	1	the	the	DET
gujaf-183	165	2	study	study	NOUN
gujaf-183	165	3	found	find	VERB
gujaf-183	165	4	that	that	SCONJ
gujaf-183	165	5	,	,	PUNCT
gujaf-183	165	6	with	with	ADP
gujaf-183	165	7	prudent	prudent	ADJ
gujaf-183	165	8	risk	risk	NOUN
gujaf-183	165	9	and	and	CCONJ
gujaf-183	165	10	portfolio	portfolio	NOUN
gujaf-183	165	11	management	management	NOUN
gujaf-183	165	12	by	by	ADP
gujaf-183	165	13	pension	pension	NOUN
gujaf-183	165	14	administrators	administrator	NOUN
gujaf-183	165	15	and	and	CCONJ
gujaf-183	165	16	custodians	custodian	NOUN
gujaf-183	165	17	,	,	PUNCT
gujaf-183	165	18	contributory	contributory	NOUN
gujaf-183	165	19	pensions	pension	NOUN
gujaf-183	165	20	might	might	AUX
gujaf-183	165	21	increase	increase	VERB
gujaf-183	165	22	nigeria	nigeria	PROPN
gujaf-183	165	23	's	's	PART
gujaf-183	165	24	gross	gross	ADJ
gujaf-183	165	25	domestic	domestic	ADJ
gujaf-183	165	26	product	product	NOUN
gujaf-183	165	27	(	(	PUNCT
gujaf-183	165	28	gdp	gdp	NOUN
gujaf-183	165	29	)	)	PUNCT
gujaf-183	165	30	.	.	PUNCT
gujaf-183	166	1	gusau	gusau	PROPN
gujaf-183	166	2	journal	journal	PROPN
gujaf-183	166	3	of	of	ADP
gujaf-183	166	4	accounting	accounting	NOUN
gujaf-183	166	5	and	and	CCONJ
gujaf-183	166	6	finance	finance	NOUN
gujaf-183	166	7	,	,	PUNCT
gujaf-183	166	8	vol	vol	NOUN
gujaf-183	166	9	.	.	PROPN
gujaf-183	166	10	3	3	NUM
gujaf-183	166	11	,	,	PUNCT
gujaf-183	166	12	issue	issue	NOUN
gujaf-183	166	13	3	3	NUM
gujaf-183	166	14	,	,	PUNCT
gujaf-183	166	15	october	october	PROPN
gujaf-183	166	16	,	,	PUNCT
gujaf-183	166	17	2022	2022	NUM
gujaf-183	166	18	106	106	NUM
gujaf-183	166	19	edogbanya	edogbanya	NOUN
gujaf-183	166	20	(	(	PUNCT
gujaf-183	166	21	2013	2013	NUM
gujaf-183	166	22	)	)	PUNCT
gujaf-183	166	23	examined	examine	VERB
gujaf-183	166	24	the	the	DET
gujaf-183	166	25	impact	impact	NOUN
gujaf-183	166	26	of	of	ADP
gujaf-183	166	27	contributory	contributory	ADJ
gujaf-183	166	28	pension	pension	NOUN
gujaf-183	166	29	scheme	scheme	NOUN
gujaf-183	166	30	on	on	ADP
gujaf-183	166	31	nigerian	nigerian	ADJ
gujaf-183	166	32	economic	economic	ADJ
gujaf-183	166	33	development	development	NOUN
gujaf-183	166	34	.	.	PUNCT
gujaf-183	167	1	the	the	DET
gujaf-183	167	2	objective	objective	NOUN
gujaf-183	167	3	of	of	ADP
gujaf-183	167	4	this	this	DET
gujaf-183	167	5	study	study	NOUN
gujaf-183	167	6	was	be	AUX
gujaf-183	167	7	to	to	PART
gujaf-183	167	8	examine	examine	VERB
gujaf-183	167	9	how	how	SCONJ
gujaf-183	167	10	contributory	contributory	ADJ
gujaf-183	167	11	pension	pension	NOUN
gujaf-183	167	12	scheme	scheme	NOUN
gujaf-183	167	13	influence	influence	NOUN
gujaf-183	167	14	the	the	DET
gujaf-183	167	15	gross	gross	ADJ
gujaf-183	167	16	domestic	domestic	ADJ
gujaf-183	167	17	product	product	NOUN
gujaf-183	167	18	(	(	PUNCT
gujaf-183	167	19	gdp	gdp	NOUN
gujaf-183	167	20	)	)	PUNCT
gujaf-183	167	21	in	in	ADP
gujaf-183	167	22	nigeria	nigeria	PROPN
gujaf-183	167	23	.	.	PUNCT
gujaf-183	168	1	the	the	DET
gujaf-183	168	2	main	main	ADJ
gujaf-183	168	3	problem	problem	NOUN
gujaf-183	168	4	of	of	ADP
gujaf-183	168	5	the	the	DET
gujaf-183	168	6	study	study	NOUN
gujaf-183	168	7	was	be	AUX
gujaf-183	168	8	centred	centre	VERB
gujaf-183	168	9	on	on	ADP
gujaf-183	168	10	the	the	DET
gujaf-183	168	11	nature	nature	NOUN
gujaf-183	168	12	and	and	CCONJ
gujaf-183	168	13	effect	effect	NOUN
gujaf-183	168	14	of	of	ADP
gujaf-183	168	15	risk	risk	NOUN
gujaf-183	168	16	prevailing	prevail	VERB
gujaf-183	168	17	in	in	ADP
gujaf-183	168	18	the	the	DET
gujaf-183	168	19	pension	pension	NOUN
gujaf-183	168	20	assets	asset	NOUN
gujaf-183	168	21	management	management	NOUN
gujaf-183	168	22	.	.	PUNCT
gujaf-183	169	1	data	datum	NOUN
gujaf-183	169	2	were	be	AUX
gujaf-183	169	3	collected	collect	VERB
gujaf-183	169	4	from	from	ADP
gujaf-183	169	5	both	both	CCONJ
gujaf-183	169	6	primary	primary	ADJ
gujaf-183	169	7	and	and	CCONJ
gujaf-183	169	8	secondary	secondary	ADJ
gujaf-183	169	9	sources	source	NOUN
gujaf-183	169	10	and	and	CCONJ
gujaf-183	169	11	analyzed	analyze	VERB
gujaf-183	169	12	using	use	VERB
gujaf-183	169	13	percentage	percentage	NOUN
gujaf-183	169	14	.	.	PUNCT
gujaf-183	170	1	the	the	DET
gujaf-183	170	2	research	research	NOUN
gujaf-183	170	3	work	work	NOUN
gujaf-183	170	4	adopted	adopt	VERB
gujaf-183	170	5	correlation	correlation	NOUN
gujaf-183	170	6	analysis	analysis	NOUN
gujaf-183	170	7	for	for	ADP
gujaf-183	170	8	testing	test	VERB
gujaf-183	170	9	secondary	secondary	ADJ
gujaf-183	170	10	data	datum	NOUN
gujaf-183	170	11	and	and	CCONJ
gujaf-183	170	12	anova	anova	X
gujaf-183	170	13	for	for	ADP
gujaf-183	170	14	the	the	DET
gujaf-183	170	15	primary	primary	ADJ
gujaf-183	170	16	data	datum	NOUN
gujaf-183	170	17	.	.	PUNCT
gujaf-183	171	1	the	the	DET
gujaf-183	171	2	result	result	NOUN
gujaf-183	171	3	of	of	ADP
gujaf-183	171	4	correlation	correlation	NOUN
gujaf-183	171	5	analysis	analysis	NOUN
gujaf-183	171	6	using	use	VERB
gujaf-183	171	7	t	t	NOUN
gujaf-183	171	8	-	-	PUNCT
gujaf-183	171	9	test	test	NOUN
gujaf-183	171	10	revealed	reveal	VERB
gujaf-183	171	11	that	that	SCONJ
gujaf-183	171	12	contributory	contributory	NOUN
gujaf-183	171	13	pension	pension	NOUN
gujaf-183	171	14	scheme	scheme	NOUN
gujaf-183	171	15	(	(	PUNCT
gujaf-183	171	16	cps	cps	PROPN
gujaf-183	171	17	)	)	PUNCT
gujaf-183	171	18	has	have	VERB
gujaf-183	171	19	significant	significant	ADJ
gujaf-183	171	20	impact	impact	NOUN
gujaf-183	171	21	on	on	ADP
gujaf-183	171	22	the	the	DET
gujaf-183	171	23	gdp	gdp	NOUN
gujaf-183	171	24	while	while	SCONJ
gujaf-183	171	25	the	the	DET
gujaf-183	171	26	result	result	NOUN
gujaf-183	171	27	of	of	ADP
gujaf-183	171	28	anova	anova	PROPN
gujaf-183	171	29	revealed	reveal	VERB
gujaf-183	171	30	that	that	SCONJ
gujaf-183	171	31	risk	risk	NOUN
gujaf-183	171	32	prevalent	prevalent	NOUN
gujaf-183	171	33	has	have	VERB
gujaf-183	171	34	positive	positive	ADJ
gujaf-183	171	35	effect	effect	NOUN
gujaf-183	171	36	on	on	ADP
gujaf-183	171	37	the	the	DET
gujaf-183	171	38	pension	pension	NOUN
gujaf-183	171	39	fund	fund	NOUN
gujaf-183	171	40	management	management	NOUN
gujaf-183	171	41	.	.	PUNCT
gujaf-183	172	1	the	the	DET
gujaf-183	172	2	researcher	researcher	NOUN
gujaf-183	172	3	therefore	therefore	ADV
gujaf-183	172	4	,	,	PUNCT
gujaf-183	172	5	recommends	recommend	VERB
gujaf-183	172	6	that	that	SCONJ
gujaf-183	172	7	the	the	DET
gujaf-183	172	8	pension	pension	NOUN
gujaf-183	172	9	fund	fund	NOUN
gujaf-183	172	10	administrators	administrator	NOUN
gujaf-183	172	11	should	should	AUX
gujaf-183	172	12	invest	invest	VERB
gujaf-183	172	13	in	in	ADP
gujaf-183	172	14	less	less	ADV
gujaf-183	172	15	risky	risky	ADJ
gujaf-183	172	16	portfolio	portfolio	NOUN
gujaf-183	172	17	to	to	PART
gujaf-183	172	18	enhance	enhance	VERB
gujaf-183	172	19	prompt	prompt	ADJ
gujaf-183	172	20	payment	payment	NOUN
gujaf-183	172	21	of	of	ADP
gujaf-183	172	22	pension	pension	NOUN
gujaf-183	172	23	to	to	ADP
gujaf-183	172	24	retirees	retiree	NOUN
gujaf-183	172	25	.	.	PUNCT
gujaf-183	173	1	adeoye	adeoye	PROPN
gujaf-183	173	2	(	(	PUNCT
gujaf-183	173	3	2015	2015	NUM
gujaf-183	173	4	)	)	PUNCT
gujaf-183	173	5	did	do	VERB
gujaf-183	173	6	an	an	DET
gujaf-183	173	7	evaluation	evaluation	NOUN
gujaf-183	173	8	of	of	ADP
gujaf-183	173	9	the	the	DET
gujaf-183	173	10	pension	pension	NOUN
gujaf-183	173	11	industry	industry	NOUN
gujaf-183	173	12	in	in	ADP
gujaf-183	173	13	nigeria	nigeria	PROPN
gujaf-183	173	14	.	.	PUNCT
gujaf-183	174	1	the	the	DET
gujaf-183	174	2	paper	paper	NOUN
gujaf-183	174	3	assessed	assess	VERB
gujaf-183	174	4	the	the	DET
gujaf-183	174	5	success	success	NOUN
gujaf-183	174	6	and	and	CCONJ
gujaf-183	174	7	challenges	challenge	NOUN
gujaf-183	174	8	of	of	ADP
gujaf-183	174	9	pension	pension	NOUN
gujaf-183	174	10	industry	industry	NOUN
gujaf-183	174	11	in	in	ADP
gujaf-183	174	12	nigeria	nigeria	PROPN
gujaf-183	174	13	,	,	PUNCT
gujaf-183	174	14	as	as	ADP
gujaf-183	174	15	a	a	DET
gujaf-183	174	16	result	result	NOUN
gujaf-183	174	17	of	of	ADP
gujaf-183	174	18	various	various	ADJ
gujaf-183	174	19	reforms	reform	NOUN
gujaf-183	174	20	that	that	PRON
gujaf-183	174	21	had	have	AUX
gujaf-183	174	22	taken	take	VERB
gujaf-183	174	23	place	place	NOUN
gujaf-183	174	24	.	.	PUNCT
gujaf-183	175	1	the	the	DET
gujaf-183	175	2	study	study	NOUN
gujaf-183	175	3	made	make	VERB
gujaf-183	175	4	use	use	NOUN
gujaf-183	175	5	of	of	ADP
gujaf-183	175	6	both	both	CCONJ
gujaf-183	175	7	primary	primary	ADJ
gujaf-183	175	8	and	and	CCONJ
gujaf-183	175	9	secondary	secondary	ADJ
gujaf-183	175	10	source	source	NOUN
gujaf-183	175	11	of	of	ADP
gujaf-183	175	12	data	datum	NOUN
gujaf-183	175	13	.	.	PUNCT
gujaf-183	176	1	findings	finding	NOUN
gujaf-183	176	2	from	from	ADP
gujaf-183	176	3	the	the	DET
gujaf-183	176	4	study	study	NOUN
gujaf-183	176	5	showed	show	VERB
gujaf-183	176	6	that	that	SCONJ
gujaf-183	176	7	the	the	DET
gujaf-183	176	8	pension	pension	NOUN
gujaf-183	176	9	reform	reform	NOUN
gujaf-183	176	10	act	act	NOUN
gujaf-183	176	11	(	(	PUNCT
gujaf-183	176	12	pra	pra	PROPN
gujaf-183	176	13	)	)	PUNCT
gujaf-183	176	14	2004	2004	NUM
gujaf-183	176	15	make	make	VERB
gujaf-183	176	16	it	it	PRON
gujaf-183	176	17	possible	possible	ADJ
gujaf-183	176	18	for	for	SCONJ
gujaf-183	176	19	the	the	DET
gujaf-183	176	20	industry	industry	NOUN
gujaf-183	176	21	to	to	PART
gujaf-183	176	22	grow	grow	VERB
gujaf-183	176	23	.	.	PUNCT
gujaf-183	177	1	moreover	moreover	ADV
gujaf-183	177	2	,	,	PUNCT
gujaf-183	177	3	the	the	DET
gujaf-183	177	4	empirical	empirical	ADJ
gujaf-183	177	5	evidence	evidence	NOUN
gujaf-183	177	6	showed	show	VERB
gujaf-183	177	7	that	that	SCONJ
gujaf-183	177	8	there	there	PRON
gujaf-183	177	9	was	be	VERB
gujaf-183	177	10	a	a	DET
gujaf-183	177	11	positive	positive	ADJ
gujaf-183	177	12	relationship	relationship	NOUN
gujaf-183	177	13	between	between	ADP
gujaf-183	177	14	contributory	contributory	NOUN
gujaf-183	177	15	pension	pension	NOUN
gujaf-183	177	16	scheme	scheme	NOUN
gujaf-183	177	17	(	(	PUNCT
gujaf-183	177	18	cps	cps	PROPN
gujaf-183	177	19	)	)	PUNCT
gujaf-183	177	20	and	and	CCONJ
gujaf-183	177	21	gross	gross	ADJ
gujaf-183	177	22	domestic	domestic	ADJ
gujaf-183	177	23	product	product	NOUN
gujaf-183	177	24	(	(	PUNCT
gujaf-183	177	25	gdp	gdp	NOUN
gujaf-183	177	26	)	)	PUNCT
gujaf-183	177	27	.	.	PUNCT
gujaf-183	178	1	bijlsma	bijlsma	PROPN
gujaf-183	178	2	,	,	PUNCT
gujaf-183	178	3	bonekamp	bonekamp	PROPN
gujaf-183	178	4	,	,	PUNCT
gujaf-183	178	5	ewijk	ewijk	NOUN
gujaf-183	178	6	and	and	CCONJ
gujaf-183	178	7	haaijen	haaijen	NOUN
gujaf-183	178	8	(	(	PUNCT
gujaf-183	178	9	2017	2017	NUM
gujaf-183	178	10	)	)	PUNCT
gujaf-183	178	11	in	in	ADP
gujaf-183	178	12	their	their	PRON
gujaf-183	178	13	paper	paper	NOUN
gujaf-183	178	14	;	;	PUNCT
gujaf-183	178	15	funded	fund	VERB
gujaf-183	178	16	pensions	pension	NOUN
gujaf-183	178	17	and	and	CCONJ
gujaf-183	178	18	economic	economic	ADJ
gujaf-183	178	19	growth	growth	NOUN
gujaf-183	178	20	,	,	PUNCT
gujaf-183	178	21	analyzed	analyze	VERB
gujaf-183	178	22	the	the	DET
gujaf-183	178	23	impact	impact	NOUN
gujaf-183	178	24	of	of	ADP
gujaf-183	178	25	funded	funded	ADJ
gujaf-183	178	26	pensions	pension	NOUN
gujaf-183	178	27	on	on	ADP
gujaf-183	178	28	capital	capital	NOUN
gujaf-183	178	29	markets	market	NOUN
gujaf-183	178	30	and	and	CCONJ
gujaf-183	178	31	economic	economic	ADJ
gujaf-183	178	32	growth	growth	NOUN
gujaf-183	178	33	.	.	PUNCT
gujaf-183	179	1	they	they	PRON
gujaf-183	179	2	opined	opine	VERB
gujaf-183	179	3	that	that	SCONJ
gujaf-183	179	4	if	if	SCONJ
gujaf-183	179	5	larger	large	ADJ
gujaf-183	179	6	savings	saving	NOUN
gujaf-183	179	7	through	through	ADP
gujaf-183	179	8	funded	fund	VERB
gujaf-183	179	9	pensions	pension	NOUN
gujaf-183	179	10	lead	lead	VERB
gujaf-183	179	11	to	to	ADP
gujaf-183	179	12	deeper	deep	ADJ
gujaf-183	179	13	capital	capital	NOUN
gujaf-183	179	14	markets	market	NOUN
gujaf-183	179	15	,	,	PUNCT
gujaf-183	179	16	this	this	PRON
gujaf-183	179	17	can	can	AUX
gujaf-183	179	18	be	be	AUX
gujaf-183	179	19	expected	expect	VERB
gujaf-183	179	20	to	to	PART
gujaf-183	179	21	have	have	VERB
gujaf-183	179	22	a	a	DET
gujaf-183	179	23	positive	positive	ADJ
gujaf-183	179	24	effect	effect	NOUN
gujaf-183	179	25	on	on	ADP
gujaf-183	179	26	economic	economic	ADJ
gujaf-183	179	27	growth	growth	NOUN
gujaf-183	179	28	in	in	ADP
gujaf-183	179	29	particular	particular	ADJ
gujaf-183	179	30	for	for	ADP
gujaf-183	179	31	firms	firm	NOUN
gujaf-183	179	32	that	that	PRON
gujaf-183	179	33	rely	rely	VERB
gujaf-183	179	34	on	on	ADP
gujaf-183	179	35	external	external	ADJ
gujaf-183	179	36	finance	finance	NOUN
gujaf-183	179	37	.	.	PUNCT
gujaf-183	180	1	in	in	ADP
gujaf-183	180	2	their	their	PRON
gujaf-183	180	3	study	study	NOUN
gujaf-183	180	4	,	,	PUNCT
gujaf-183	180	5	they	they	PRON
gujaf-183	180	6	used	use	VERB
gujaf-183	180	7	differential	differential	NOUN
gujaf-183	180	8	impact	impact	NOUN
gujaf-183	180	9	on	on	ADP
gujaf-183	180	10	firms	firm	NOUN
gujaf-183	180	11	with	with	ADP
gujaf-183	180	12	less	less	ADJ
gujaf-183	180	13	or	or	CCONJ
gujaf-183	180	14	more	more	ADV
gujaf-183	180	15	external	external	ADJ
gujaf-183	180	16	finance	finance	NOUN
gujaf-183	180	17	to	to	PART
gujaf-183	180	18	study	study	VERB
gujaf-183	180	19	the	the	DET
gujaf-183	180	20	effect	effect	NOUN
gujaf-183	180	21	of	of	ADP
gujaf-183	180	22	pension	pension	NOUN
gujaf-183	180	23	saving	saving	NOUN
gujaf-183	180	24	on	on	ADP
gujaf-183	180	25	economic	economic	ADJ
gujaf-183	180	26	growth	growth	NOUN
gujaf-183	180	27	.	.	PUNCT
gujaf-183	181	1	the	the	DET
gujaf-183	181	2	study	study	NOUN
gujaf-183	181	3	used	use	VERB
gujaf-183	181	4	data	datum	NOUN
gujaf-183	181	5	for	for	ADP
gujaf-183	181	6	69	69	NUM
gujaf-183	181	7	industrial	industrial	ADJ
gujaf-183	181	8	sectors	sector	NOUN
gujaf-183	181	9	in	in	ADP
gujaf-183	181	10	34	34	NUM
gujaf-183	181	11	oecd	oecd	PROPN
gujaf-183	181	12	countries	country	NOUN
gujaf-183	181	13	for	for	ADP
gujaf-183	181	14	the	the	DET
gujaf-183	181	15	period	period	NOUN
gujaf-183	181	16	2001	2001	NUM
gujaf-183	181	17	-	-	SYM
gujaf-183	181	18	2010	2010	NUM
gujaf-183	181	19	,	,	PUNCT
gujaf-183	181	20	findings	finding	NOUN
gujaf-183	181	21	from	from	ADP
gujaf-183	181	22	the	the	DET
gujaf-183	181	23	study	study	NOUN
gujaf-183	181	24	showed	show	VERB
gujaf-183	181	25	a	a	DET
gujaf-183	181	26	significant	significant	ADJ
gujaf-183	181	27	impact	impact	NOUN
gujaf-183	181	28	of	of	ADP
gujaf-183	181	29	pension	pension	NOUN
gujaf-183	181	30	assets	asset	NOUN
gujaf-183	181	31	on	on	ADP
gujaf-183	181	32	growth	growth	NOUN
gujaf-183	181	33	in	in	ADP
gujaf-183	181	34	sectors	sector	NOUN
gujaf-183	181	35	that	that	PRON
gujaf-183	181	36	are	be	AUX
gujaf-183	181	37	more	more	ADV
gujaf-183	181	38	dependent	dependent	ADJ
gujaf-183	181	39	on	on	ADP
gujaf-183	181	40	external	external	ADJ
gujaf-183	181	41	financing	financing	NOUN
gujaf-183	181	42	.	.	PUNCT
gujaf-183	182	1	for	for	ADP
gujaf-183	182	2	a	a	DET
gujaf-183	182	3	sector	sector	NOUN
gujaf-183	182	4	with	with	ADP
gujaf-183	182	5	average	average	ADJ
gujaf-183	182	6	external	external	ADJ
gujaf-183	182	7	dependence	dependence	NOUN
gujaf-183	182	8	an	an	DET
gujaf-183	182	9	increase	increase	NOUN
gujaf-183	182	10	in	in	ADP
gujaf-183	182	11	the	the	DET
gujaf-183	182	12	pension	pension	NOUN
gujaf-183	182	13	assets	asset	NOUN
gujaf-183	182	14	to	to	ADP
gujaf-183	182	15	gdp	gdp	VERB
gujaf-183	182	16	ratio	ratio	NOUN
gujaf-183	182	17	by	by	ADP
gujaf-183	182	18	one	one	NUM
gujaf-183	182	19	standard	standard	ADJ
gujaf-183	182	20	deviation	deviation	NOUN
gujaf-183	182	21	(	(	PUNCT
gujaf-183	182	22	40	40	NUM
gujaf-183	182	23	percentage	percentage	NOUN
gujaf-183	182	24	points	point	NOUN
gujaf-183	182	25	)	)	PUNCT
gujaf-183	182	26	increases	increase	VERB
gujaf-183	182	27	growth	growth	NOUN
gujaf-183	182	28	by	by	ADP
gujaf-183	182	29	0.24	0.24	NUM
gujaf-183	182	30	percentage	percentage	NOUN
gujaf-183	182	31	points	point	NOUN
gujaf-183	182	32	.	.	PUNCT
gujaf-183	183	1	gusau	gusau	ADJ
gujaf-183	183	2	journal	journal	PROPN
gujaf-183	183	3	of	of	ADP
gujaf-183	183	4	accounting	accounting	NOUN
gujaf-183	183	5	and	and	CCONJ
gujaf-183	183	6	finance	finance	NOUN
gujaf-183	183	7	,	,	PUNCT
gujaf-183	183	8	vol	vol	NOUN
gujaf-183	183	9	.	.	PROPN
gujaf-183	183	10	3	3	NUM
gujaf-183	183	11	,	,	PUNCT
gujaf-183	183	12	issue	issue	NOUN
gujaf-183	183	13	3	3	NUM
gujaf-183	183	14	,	,	PUNCT
gujaf-183	183	15	october	october	PROPN
gujaf-183	183	16	,	,	PUNCT
gujaf-183	183	17	2022	2022	NUM
gujaf-183	183	18	107	107	NUM
gujaf-183	183	19	3	3	NUM
gujaf-183	183	20	.	.	PUNCT
gujaf-183	183	21	methodology	methodology	NOUN
gujaf-183	183	22	model	model	NOUN
gujaf-183	183	23	specification	specification	NOUN
gujaf-183	183	24	the	the	DET
gujaf-183	183	25	model	model	NOUN
gujaf-183	183	26	for	for	ADP
gujaf-183	183	27	this	this	DET
gujaf-183	183	28	study	study	NOUN
gujaf-183	183	29	is	be	AUX
gujaf-183	183	30	rooted	root	VERB
gujaf-183	183	31	in	in	ADP
gujaf-183	183	32	solow	solow	PROPN
gujaf-183	183	33	growth	growth	NOUN
gujaf-183	183	34	theory	theory	NOUN
gujaf-183	183	35	and	and	CCONJ
gujaf-183	183	36	calderon	calderon	NOUN
gujaf-183	183	37	rosellmodel	rosellmodel	PROPN
gujaf-183	183	38	.	.	PUNCT
gujaf-183	184	1	the	the	DET
gujaf-183	184	2	first	first	ADJ
gujaf-183	184	3	model	model	NOUN
gujaf-183	184	4	is	be	AUX
gujaf-183	184	5	based	base	VERB
gujaf-183	184	6	on	on	ADP
gujaf-183	184	7	the	the	DET
gujaf-183	184	8	augmented	augment	VERB
gujaf-183	184	9	solow	solow	PROPN
gujaf-183	184	10	growth	growth	NOUN
gujaf-183	184	11	model	model	NOUN
gujaf-183	184	12	modified	modify	VERB
gujaf-183	184	13	by	by	ADP
gujaf-183	184	14	mankiw	mankiw	PROPN
gujaf-183	184	15	,	,	PUNCT
gujaf-183	184	16	romer	romer	NOUN
gujaf-183	184	17	and	and	CCONJ
gujaf-183	184	18	weil	weil	PROPN
gujaf-183	184	19	(	(	PUNCT
gujaf-183	184	20	1999	1999	NUM
gujaf-183	184	21	)	)	PUNCT
gujaf-183	184	22	.	.	PUNCT
gujaf-183	185	1	model	model	NOUN
gujaf-183	185	2	1	1	NUM
gujaf-183	185	3	the	the	DET
gujaf-183	185	4	original	original	ADJ
gujaf-183	185	5	model	model	NOUN
gujaf-183	185	6	by	by	ADP
gujaf-183	185	7	mankiw	mankiw	PROPN
gujaf-183	185	8	et	et	PROPN
gujaf-183	185	9	al	al	PROPN
gujaf-183	185	10	.	.	PROPN
gujaf-183	186	1	(	(	PUNCT
gujaf-183	186	2	1999	1999	NUM
gujaf-183	186	3	)	)	PUNCT
gujaf-183	186	4	is	be	AUX
gujaf-183	186	5	stated	state	VERB
gujaf-183	186	6	as	as	ADP
gujaf-183	186	7	:	:	PUNCT
gujaf-183	186	8	in	in	ADP
gujaf-183	186	9	(	(	PUNCT
gujaf-183	186	10	yt	yt	NOUN
gujaf-183	186	11	)	)	PUNCT
gujaf-183	186	12	=	=	PROPN
gujaf-183	186	13	in	in	ADP
gujaf-183	186	14	a0	a0	PROPN
gujaf-183	186	15	+	+	CCONJ
gujaf-183	186	16	gt	gt	PROPN
gujaf-183	187	1	+	+	NUM
gujaf-183	187	2	syt	syt	X
gujaf-183	187	3	–	–	PUNCT
gujaf-183	187	4	(	(	PUNCT
gujaf-183	187	5	n+g+	n+g+	ADV
gujaf-183	187	6	ð)kt	ð)kt	PROPN
gujaf-183	187	7	𝐿𝑡	𝐿𝑡	PROPN
gujaf-183	187	8	(	(	PUNCT
gujaf-183	187	9	1	1	NUM
gujaf-183	187	10	)	)	PUNCT
gujaf-183	187	11	mankiw	mankiw	NOUN
gujaf-183	187	12	et	et	PROPN
gujaf-183	187	13	al	al	PROPN
gujaf-183	187	14	.	.	PROPN
gujaf-183	188	1	(	(	PUNCT
gujaf-183	188	2	1999	1999	NUM
gujaf-183	188	3	)	)	PUNCT
gujaf-183	188	4	modified	modify	VERB
gujaf-183	188	5	the	the	DET
gujaf-183	188	6	solow	solow	PROPN
gujaf-183	188	7	growth	growth	NOUN
gujaf-183	188	8	model	model	NOUN
gujaf-183	188	9	by	by	ADP
gujaf-183	188	10	adding	add	VERB
gujaf-183	188	11	a0as	a0as	PUNCT
gujaf-183	188	12	vector	vector	NOUN
gujaf-183	188	13	,	,	PUNCT
gujaf-183	188	14	which	which	PRON
gujaf-183	188	15	allows	allow	VERB
gujaf-183	188	16	the	the	DET
gujaf-183	188	17	inclusion	inclusion	NOUN
gujaf-183	188	18	of	of	ADP
gujaf-183	188	19	variables	variable	NOUN
gujaf-183	188	20	of	of	ADP
gujaf-183	188	21	interest	interest	NOUN
gujaf-183	188	22	where	where	SCONJ
gujaf-183	188	23	(	(	PUNCT
gujaf-183	188	24	yt	yt	X
gujaf-183	188	25	)	)	PUNCT
gujaf-183	189	1	=	=	NOUN
gujaf-183	189	2	output	output	NOUN
gujaf-183	189	3	per	per	ADP
gujaf-183	189	4	capita	capita	NOUN
gujaf-183	189	5	,	,	PUNCT
gujaf-183	189	6	a0=	a0=	NOUN
gujaf-183	189	7	initial	initial	ADJ
gujaf-183	189	8	level	level	NOUN
gujaf-183	189	9	of	of	ADP
gujaf-183	189	10	technology	technology	NOUN
gujaf-183	189	11	and	and	CCONJ
gujaf-183	189	12	other	other	ADJ
gujaf-183	189	13	factors	factor	NOUN
gujaf-183	189	14	,	,	PUNCT
gujaf-183	189	15	𝐿𝑡	𝐿𝑡	VERB
gujaf-183	189	16	gt=	gt=	ADJ
gujaf-183	189	17	technological	technological	ADJ
gujaf-183	189	18	progress	progress	NOUN
gujaf-183	189	19	,	,	PUNCT
gujaf-183	189	20	g=	g=	NOUN
gujaf-183	189	21	rate	rate	NOUN
gujaf-183	189	22	of	of	ADP
gujaf-183	189	23	technological	technological	ADJ
gujaf-183	189	24	progress	progress	NOUN
gujaf-183	189	25	,	,	PUNCT
gujaf-183	189	26	s=	s=	NOUN
gujaf-183	189	27	rate	rate	NOUN
gujaf-183	189	28	of	of	ADP
gujaf-183	189	29	savings	saving	NOUN
gujaf-183	189	30	,	,	PUNCT
gujaf-183	189	31	n=	n=	ADJ
gujaf-183	189	32	growth	growth	NOUN
gujaf-183	189	33	in	in	ADP
gujaf-183	189	34	the	the	DET
gujaf-183	189	35	labour	labour	ADJ
gujaf-183	189	36	force	force	NOUN
gujaf-183	189	37	.	.	PUNCT
gujaf-183	190	1	λ	λ	X
gujaf-183	190	2	=	=	SYM
gujaf-183	190	3	syt	syt	X
gujaf-183	190	4	–	–	PUNCT
gujaf-183	190	5	(	(	PUNCT
gujaf-183	190	6	n+g+	n+g+	ADV
gujaf-183	190	7	ð)kt	ð)kt	PROPN
gujaf-183	190	8	…	…	PROPN
gujaf-183	190	9	…	…	PUNCT
gujaf-183	190	10	…	…	PUNCT
gujaf-183	190	11	…	…	PUNCT
gujaf-183	190	12	…	…	PUNCT
gujaf-183	190	13	…	…	PUNCT
gujaf-183	190	14	…	…	PUNCT
gujaf-183	190	15	…	…	PUNCT
gujaf-183	190	16	…	…	PUNCT
gujaf-183	190	17	…	…	PUNCT
gujaf-183	190	18	…	…	PUNCT
gujaf-183	190	19	…	…	PUNCT
gujaf-183	190	20	…	…	PUNCT
gujaf-183	190	21	…	…	PUNCT
gujaf-183	190	22	…	…	PUNCT
gujaf-183	190	23	…	…	PUNCT
gujaf-183	190	24	…	…	PUNCT
gujaf-183	190	25	…	…	PUNCT
gujaf-183	190	26	…	…	PUNCT
gujaf-183	190	27	…	…	PUNCT
gujaf-183	190	28	.(2	.(2	NUM
gujaf-183	190	29	)	)	PUNCT
gujaf-183	190	30	in	in	ADP
gujaf-183	190	31	this	this	DET
gujaf-183	190	32	study	study	NOUN
gujaf-183	190	33	λ	λ	PROPN
gujaf-183	190	34	proxy	proxy	NOUN
gujaf-183	190	35	capital	capital	NOUN
gujaf-183	190	36	formation	formation	NOUN
gujaf-183	190	37	in	in	ADP
gujaf-183	190	38	(	(	PUNCT
gujaf-183	190	39	yt	yt	INTJ
gujaf-183	190	40	)	)	PUNCT
gujaf-183	190	41	=	=	SYM
gujaf-183	191	1	ina0	ina0	PROPN
gujaf-183	191	2	+	+	CCONJ
gujaf-183	191	3	gt	gt	PROPN
gujaf-183	191	4	+	+	NUM
gujaf-183	191	5	λ	λ	NOUN
gujaf-183	191	6	……	……	NOUN
gujaf-183	191	7	……	……	NOUN
gujaf-183	191	8	……	……	NOUN
gujaf-183	191	9	……	……	NOUN
gujaf-183	191	10	……	……	NOUN
gujaf-183	191	11	……	……	NOUN
gujaf-183	191	12	……	……	NOUN
gujaf-183	191	13	……	……	NOUN
gujaf-183	191	14	……	……	NOUN
gujaf-183	191	15	……	……	NOUN
gujaf-183	191	16	(	(	PUNCT
gujaf-183	191	17	3	3	X
gujaf-183	191	18	)	)	PUNCT
gujaf-183	191	19	𝐿𝑡	𝐿𝑡	VERB
gujaf-183	191	20	the	the	DET
gujaf-183	191	21	study	study	NOUN
gujaf-183	191	22	modified	modify	VERB
gujaf-183	191	23	equation	equation	NOUN
gujaf-183	191	24	3	3	NUM
gujaf-183	191	25	;	;	PUNCT
gujaf-183	191	26	the	the	DET
gujaf-183	191	27	dependent	dependent	ADJ
gujaf-183	191	28	variable	variable	NOUN
gujaf-183	191	29	becomes	become	VERB
gujaf-183	191	30	economic	economic	ADJ
gujaf-183	191	31	growth	growth	NOUN
gujaf-183	191	32	(	(	PUNCT
gujaf-183	191	33	ggdpp	ggdpp	NOUN
gujaf-183	191	34	)	)	PUNCT
gujaf-183	191	35	,	,	PUNCT
gujaf-183	191	36	and	and	CCONJ
gujaf-183	191	37	the	the	DET
gujaf-183	191	38	vector	vector	NOUN
gujaf-183	191	39	a0is	a0is	PUNCT
gujaf-183	191	40	expanded	expand	VERB
gujaf-183	191	41	to	to	PART
gujaf-183	191	42	accommodate	accommodate	VERB
gujaf-183	191	43	those	those	DET
gujaf-183	191	44	variables	variable	NOUN
gujaf-183	191	45	of	of	ADP
gujaf-183	191	46	interest	interest	NOUN
gujaf-183	191	47	to	to	ADP
gujaf-183	191	48	the	the	DET
gujaf-183	191	49	research	research	NOUN
gujaf-183	191	50	work	work	NOUN
gujaf-183	191	51	.	.	PUNCT
gujaf-183	192	1	the	the	DET
gujaf-183	192	2	vector	vector	NOUN
gujaf-183	192	3	a0	a0	NOUN
gujaf-183	192	4	is	be	AUX
gujaf-183	192	5	expanded	expand	VERB
gujaf-183	192	6	and	and	CCONJ
gujaf-183	192	7	stated	state	VERB
gujaf-183	192	8	as	as	ADP
gujaf-183	192	9	;	;	PUNCT
gujaf-183	192	10	ina0	ina0	PROPN
gujaf-183	192	11	=	=	PROPN
gujaf-183	192	12	β0	β0	PROPN
gujaf-183	192	13	+	+	CCONJ
gujaf-183	192	14	β1exch	β1exch	NOUN
gujaf-183	192	15	+	+	CCONJ
gujaf-183	192	16	β2lnglr	β2lnglr	PROPN
gujaf-183	192	17	+	+	CCONJ
gujaf-183	192	18	β3intpfa	β3intpfa	PROPN
gujaf-183	192	19	+	+	CCONJ
gujaf-183	192	20	β4inmc	β4inmc	NOUN
gujaf-183	192	21	+	+	CCONJ
gujaf-183	192	22	β5int	β5int	PROPN
gujaf-183	192	23	----------(4	----------(4	INTJ
gujaf-183	192	24	)	)	PUNCT
gujaf-183	192	25	substituting	substitute	VERB
gujaf-183	192	26	equation	equation	NOUN
gujaf-183	192	27	4	4	NUM
gujaf-183	192	28	into	into	ADP
gujaf-183	192	29	3	3	NUM
gujaf-183	192	30	while	while	SCONJ
gujaf-183	192	31	the	the	DET
gujaf-183	192	32	dependent	dependent	ADJ
gujaf-183	192	33	variable	variable	NOUN
gujaf-183	192	34	is	be	AUX
gujaf-183	192	35	replaced	replace	VERB
gujaf-183	192	36	with	with	ADP
gujaf-183	192	37	economic	economic	ADJ
gujaf-183	192	38	growth	growth	NOUN
gujaf-183	192	39	inggdppt	inggdppt	NOUN
gujaf-183	193	1	=	=	SYM
gujaf-183	194	1	β0	β0	NOUN
gujaf-183	194	2	+	+	NOUN
gujaf-183	194	3	β1excht	β1excht	NOUN
gujaf-183	194	4	+	+	CCONJ
gujaf-183	194	5	β2inglrt	β2inglrt	NOUN
gujaf-183	194	6	+	+	CCONJ
gujaf-183	194	7	β3intpfat	β3intpfat	NOUN
gujaf-183	194	8	+	+	CCONJ
gujaf-183	194	9	β4inmct	β4inmct	ADJ
gujaf-183	194	10	+	+	NUM
gujaf-183	194	11	β5intt	β5intt	NOUN
gujaf-183	195	1	+	+	X
gujaf-183	195	2	β6ingtt	β6ingtt	ADV
gujaf-183	196	1	+	+	NUM
gujaf-183	196	2	β7inλt+	β7inλt+	NOUN
gujaf-183	196	3	εt	εt	X
gujaf-183	197	1	where	where	SCONJ
gujaf-183	197	2	:	:	PUNCT
gujaf-183	197	3	ggdpp=	ggdpp=	NUM
gujaf-183	197	4	economic	economic	ADJ
gujaf-183	197	5	growth	growth	NOUN
gujaf-183	197	6	;	;	PUNCT
gujaf-183	197	7	exch=	exch=	NUM
gujaf-183	197	8	exchange	exchange	NOUN
gujaf-183	197	9	rate	rate	NOUN
gujaf-183	197	10	;	;	PUNCT
gujaf-183	197	11	glr=	glr=	NOUN
gujaf-183	197	12	growth	growth	NOUN
gujaf-183	197	13	in	in	ADP
gujaf-183	197	14	the	the	DET
gujaf-183	197	15	labour	labour	ADJ
gujaf-183	197	16	force	force	NOUN
gujaf-183	197	17	gusau	gusau	ADJ
gujaf-183	197	18	journal	journal	NOUN
gujaf-183	197	19	of	of	ADP
gujaf-183	197	20	accounting	accounting	NOUN
gujaf-183	197	21	and	and	CCONJ
gujaf-183	197	22	finance	finance	NOUN
gujaf-183	197	23	,	,	PUNCT
gujaf-183	197	24	vol	vol	NOUN
gujaf-183	197	25	.	.	PROPN
gujaf-183	197	26	3	3	NUM
gujaf-183	197	27	,	,	PUNCT
gujaf-183	197	28	issue	issue	NOUN
gujaf-183	197	29	3	3	NUM
gujaf-183	197	30	,	,	PUNCT
gujaf-183	197	31	october	october	PROPN
gujaf-183	197	32	,	,	PUNCT
gujaf-183	197	33	2022	2022	NUM
gujaf-183	197	34	108	108	NUM
gujaf-183	197	35	tpfa=	tpfa=	NUM
gujaf-183	197	36	total	total	ADJ
gujaf-183	197	37	pension	pension	NOUN
gujaf-183	197	38	fund	fund	NOUN
gujaf-183	197	39	asset	asset	NOUN
gujaf-183	197	40	for	for	ADP
gujaf-183	197	41	the	the	DET
gujaf-183	197	42	period	period	NOUN
gujaf-183	197	43	;	;	PUNCT
gujaf-183	197	44	mc=	mc=	NOUN
gujaf-183	197	45	market	market	NOUN
gujaf-183	197	46	capitalization	capitalization	NOUN
gujaf-183	197	47	;	;	PUNCT
gujaf-183	197	48	int=	int=	PROPN
gujaf-183	197	49	interest	interest	NOUN
gujaf-183	197	50	rate	rate	NOUN
gujaf-183	197	51	λ	λ	PROPN
gujaf-183	197	52	=	=	NOUN
gujaf-183	197	53	gross	gross	ADJ
gujaf-183	197	54	capital	capital	NOUN
gujaf-183	197	55	formation	formation	NOUN
gujaf-183	197	56	;	;	PUNCT
gujaf-183	197	57	and	and	CCONJ
gujaf-183	197	58	gt=	gt=	PROPN
gujaf-183	197	59	technology	technology	NOUN
gujaf-183	197	60	progress	progress	NOUN
gujaf-183	197	61	.	.	PUNCT
gujaf-183	198	1	model	model	NOUN
gujaf-183	198	2	2	2	NUM
gujaf-183	198	3	the	the	DET
gujaf-183	198	4	second	second	ADJ
gujaf-183	198	5	model	model	NOUN
gujaf-183	198	6	,	,	PUNCT
gujaf-183	198	7	which	which	PRON
gujaf-183	198	8	addressed	address	VERB
gujaf-183	198	9	capital	capital	NOUN
gujaf-183	198	10	market	market	NOUN
gujaf-183	198	11	development	development	NOUN
gujaf-183	198	12	,	,	PUNCT
gujaf-183	198	13	is	be	AUX
gujaf-183	198	14	based	base	VERB
gujaf-183	198	15	on	on	ADP
gujaf-183	198	16	the	the	DET
gujaf-183	198	17	calderon	calderon	NOUN
gujaf-183	198	18	-	-	PUNCT
gujaf-183	198	19	rosell	rosell	NOUN
gujaf-183	198	20	model	model	NOUN
gujaf-183	198	21	.	.	PUNCT
gujaf-183	199	1	calderon	calderon	NOUN
gujaf-183	199	2	-	-	PUNCT
gujaf-183	199	3	rossell	rossell	PROPN
gujaf-183	199	4	(	(	PUNCT
gujaf-183	199	5	1991	1991	NUM
gujaf-183	199	6	)	)	PUNCT
gujaf-183	199	7	developed	develop	VERB
gujaf-183	199	8	a	a	DET
gujaf-183	199	9	model	model	NOUN
gujaf-183	199	10	or	or	CCONJ
gujaf-183	199	11	theory	theory	NOUN
gujaf-183	199	12	that	that	PRON
gujaf-183	199	13	explored	explore	VERB
gujaf-183	199	14	capital	capital	NOUN
gujaf-183	199	15	market	market	NOUN
gujaf-183	199	16	development	development	NOUN
gujaf-183	199	17	's	's	PART
gujaf-183	199	18	main	main	ADJ
gujaf-183	199	19	determinants	determinant	NOUN
gujaf-183	199	20	.	.	PUNCT
gujaf-183	200	1	this	this	DET
gujaf-183	200	2	model	model	NOUN
gujaf-183	200	3	is	be	AUX
gujaf-183	200	4	one	one	NUM
gujaf-183	200	5	of	of	ADP
gujaf-183	200	6	the	the	DET
gujaf-183	200	7	most	most	ADV
gujaf-183	200	8	comprehensive	comprehensive	ADJ
gujaf-183	200	9	efforts	effort	NOUN
gujaf-183	200	10	to	to	PART
gujaf-183	200	11	lay	lay	VERB
gujaf-183	200	12	the	the	DET
gujaf-183	200	13	groundwork	groundwork	NOUN
gujaf-183	200	14	for	for	ADP
gujaf-183	200	15	a	a	DET
gujaf-183	200	16	financial	financial	ADJ
gujaf-183	200	17	theory	theory	NOUN
gujaf-183	200	18	of	of	ADP
gujaf-183	200	19	the	the	DET
gujaf-183	200	20	growth	growth	NOUN
gujaf-183	200	21	of	of	ADP
gujaf-183	200	22	capital	capital	NOUN
gujaf-183	200	23	markets	market	NOUN
gujaf-183	200	24	.	.	PUNCT
gujaf-183	201	1	the	the	DET
gujaf-183	201	2	main	main	ADJ
gujaf-183	201	3	indicators	indicator	NOUN
gujaf-183	201	4	in	in	ADP
gujaf-183	201	5	this	this	DET
gujaf-183	201	6	approach	approach	NOUN
gujaf-183	201	7	are	be	AUX
gujaf-183	201	8	economic	economic	ADJ
gujaf-183	201	9	growth	growth	NOUN
gujaf-183	201	10	and	and	CCONJ
gujaf-183	201	11	stock	stock	NOUN
gujaf-183	201	12	market	market	NOUN
gujaf-183	201	13	liquidity	liquidity	NOUN
gujaf-183	201	14	.	.	PUNCT
gujaf-183	202	1	the	the	DET
gujaf-183	202	2	model	model	NOUN
gujaf-183	202	3	is	be	AUX
gujaf-183	202	4	stated	state	VERB
gujaf-183	202	5	as	as	ADP
gujaf-183	202	6	:	:	PUNCT
gujaf-183	202	7	mcd	mcd	PROPN
gujaf-183	202	8	=	=	SYM
gujaf-183	202	9	sml	sml	PROPN
gujaf-183	202	10	,	,	PUNCT
gujaf-183	202	11	ggdpp	ggdpp	NOUN
gujaf-183	202	12	…	…	PUNCT
gujaf-183	202	13	…	…	PUNCT
gujaf-183	202	14	…	…	PUNCT
gujaf-183	202	15	…	…	PUNCT
gujaf-183	202	16	…	…	PUNCT
gujaf-183	202	17	…	…	PUNCT
gujaf-183	202	18	…	…	PUNCT
gujaf-183	202	19	…	…	PUNCT
gujaf-183	202	20	…	…	PUNCT
gujaf-183	202	21	…	…	PUNCT
gujaf-183	202	22	…	…	PUNCT
gujaf-183	202	23	…	…	PUNCT
gujaf-183	202	24	…	…	PUNCT
gujaf-183	202	25	…	…	PUNCT
gujaf-183	202	26	…	…	PUNCT
gujaf-183	202	27	…	…	PUNCT
gujaf-183	202	28	…	…	PUNCT
gujaf-183	202	29	…	…	PUNCT
gujaf-183	202	30	…	…	PUNCT
gujaf-183	202	31	…	…	SYM
gujaf-183	202	32	.(6	.(6	ADJ
gujaf-183	202	33	)	)	PUNCT
gujaf-183	202	34	mcd=	mcd=	NUM
gujaf-183	202	35	capital	capital	NOUN
gujaf-183	202	36	market	market	NOUN
gujaf-183	202	37	development	development	NOUN
gujaf-183	202	38	;	;	PUNCT
gujaf-183	202	39	sml	sml	PROPN
gujaf-183	202	40	=	=	PROPN
gujaf-183	202	41	stock	stock	NOUN
gujaf-183	202	42	market	market	NOUN
gujaf-183	202	43	liquidity	liquidity	NOUN
gujaf-183	202	44	ggdpp	ggdpp	NOUN
gujaf-183	202	45	=	=	PUNCT
gujaf-183	202	46	economic	economic	ADJ
gujaf-183	202	47	growth	growth	NOUN
gujaf-183	202	48	the	the	DET
gujaf-183	202	49	model	model	NOUN
gujaf-183	202	50	is	be	AUX
gujaf-183	202	51	modified	modify	VERB
gujaf-183	202	52	to	to	PART
gujaf-183	202	53	allow	allow	VERB
gujaf-183	202	54	the	the	DET
gujaf-183	202	55	inclusion	inclusion	NOUN
gujaf-183	202	56	of	of	ADP
gujaf-183	202	57	other	other	ADJ
gujaf-183	202	58	variables	variable	NOUN
gujaf-183	202	59	of	of	ADP
gujaf-183	202	60	interest	interest	NOUN
gujaf-183	202	61	.	.	PUNCT
gujaf-183	203	1	thus	thus	ADV
gujaf-183	203	2	it	it	PRON
gujaf-183	203	3	is	be	AUX
gujaf-183	203	4	stated	state	VERB
gujaf-183	203	5	as	as	ADP
gujaf-183	203	6	:	:	PUNCT
gujaf-183	203	7	mcd	mcd	PROPN
gujaf-183	203	8	=	=	SYM
gujaf-183	203	9	β0	β0	PROPN
gujaf-183	203	10	+	+	NOUN
gujaf-183	203	11	β1smlt	β1smlt	NOUN
gujaf-183	203	12	+	+	CCONJ
gujaf-183	203	13	β2inggdppt	β2inggdppt	ADJ
gujaf-183	203	14	+	+	NUM
gujaf-183	203	15	β3intpfat+β4ingcft+	β3intpfat+β4ingcft+	PROPN
gujaf-183	203	16	β5intt	β5intt	NOUN
gujaf-183	203	17	+	+	CCONJ
gujaf-183	203	18	εt-----(7	εt-----(7	ADJ
gujaf-183	203	19	)	)	PUNCT
gujaf-183	204	1	mcd=	mcd=	NUM
gujaf-183	204	2	market	market	NOUN
gujaf-183	204	3	capital	capital	NOUN
gujaf-183	204	4	development	development	NOUN
gujaf-183	204	5	;	;	PUNCT
gujaf-183	204	6	sml	sml	PROPN
gujaf-183	204	7	=	=	PROPN
gujaf-183	204	8	stock	stock	NOUN
gujaf-183	204	9	market	market	NOUN
gujaf-183	204	10	liquidity	liquidity	NOUN
gujaf-183	204	11	;	;	PUNCT
gujaf-183	204	12	int=	int=	PROPN
gujaf-183	204	13	interest	interest	NOUN
gujaf-183	204	14	rate	rate	NOUN
gujaf-183	204	15	ggdpp=	ggdpp=	NUM
gujaf-183	204	16	growth	growth	NOUN
gujaf-183	204	17	gdp	gdp	NOUN
gujaf-183	204	18	per	per	ADP
gujaf-183	204	19	capita	capita	NOUN
gujaf-183	204	20	;	;	PUNCT
gujaf-183	204	21	tpfa=	tpfa=	NUM
gujaf-183	204	22	total	total	ADJ
gujaf-183	204	23	pension	pension	NOUN
gujaf-183	204	24	fund	fund	NOUN
gujaf-183	204	25	asset	asset	NOUN
gujaf-183	204	26	;	;	PUNCT
gujaf-183	204	27	and	and	CCONJ
gujaf-183	204	28	gcf=	gcf=	PROPN
gujaf-183	204	29	gross	gross	ADJ
gujaf-183	204	30	capital	capital	NOUN
gujaf-183	204	31	formation	formation	NOUN
gujaf-183	204	32	equations	equation	NOUN
gujaf-183	204	33	5	5	NUM
gujaf-183	204	34	and	and	CCONJ
gujaf-183	204	35	7	7	NUM
gujaf-183	204	36	were	be	AUX
gujaf-183	204	37	used	use	VERB
gujaf-183	204	38	to	to	PART
gujaf-183	204	39	achieve	achieve	VERB
gujaf-183	204	40	the	the	DET
gujaf-183	204	41	objectives	objective	NOUN
gujaf-183	204	42	of	of	ADP
gujaf-183	204	43	this	this	DET
gujaf-183	204	44	study	study	NOUN
gujaf-183	204	45	β=	β=	NOUN
gujaf-183	204	46	intercept	intercept	PROPN
gujaf-183	204	47	;	;	PUNCT
gujaf-183	204	48	t=	t=	NUM
gujaf-183	204	49	time	time	NOUN
gujaf-183	204	50	period	period	NOUN
gujaf-183	205	1	εt	εt	NOUN
gujaf-183	205	2	=	=	NOUN
gujaf-183	205	3	error	error	NOUN
gujaf-183	205	4	term	term	NOUN
gujaf-183	205	5	β1	β1	PROPN
gujaf-183	205	6	–	–	PUNCT
gujaf-183	205	7	β7&β1	β7&β1	NOUN
gujaf-183	205	8	–	–	PUNCT
gujaf-183	205	9	β5	β5	NOUN
gujaf-183	205	10	=	=	SYM
gujaf-183	205	11	parameters	parameter	NOUN
gujaf-183	205	12	the	the	DET
gujaf-183	205	13	study	study	NOUN
gujaf-183	205	14	employed	employ	VERB
gujaf-183	205	15	the	the	DET
gujaf-183	205	16	autoregressive	autoregressive	ADJ
gujaf-183	205	17	distribution	distribution	NOUN
gujaf-183	205	18	log	log	NOUN
gujaf-183	205	19	(	(	PUNCT
gujaf-183	205	20	ardl	ardl	NOUN
gujaf-183	205	21	)	)	PUNCT
gujaf-183	205	22	as	as	ADP
gujaf-183	205	23	the	the	DET
gujaf-183	205	24	estimation	estimation	NOUN
gujaf-183	205	25	technique	technique	NOUN
gujaf-183	205	26	.	.	PUNCT
gujaf-183	206	1	ex	ex	NOUN
gujaf-183	206	2	-	-	ADJ
gujaf-183	206	3	post	post	ADJ
gujaf-183	206	4	facto	facto	X
gujaf-183	206	5	was	be	AUX
gujaf-183	206	6	employed	employ	VERB
gujaf-183	206	7	for	for	ADP
gujaf-183	206	8	the	the	DET
gujaf-183	206	9	research	research	NOUN
gujaf-183	206	10	design	design	NOUN
gujaf-183	206	11	.	.	PUNCT
gujaf-183	207	1	ex	ex	NOUN
gujaf-183	207	2	-	-	ADJ
gujaf-183	207	3	post	post	ADJ
gujaf-183	207	4	facto	facto	X
gujaf-183	207	5	does	do	AUX
gujaf-183	207	6	not	not	PART
gujaf-183	207	7	give	give	VERB
gujaf-183	207	8	the	the	DET
gujaf-183	207	9	researcher	researcher	NOUN
gujaf-183	207	10	direct	direct	ADJ
gujaf-183	207	11	control	control	NOUN
gujaf-183	207	12	of	of	ADP
gujaf-183	207	13	variables	variable	NOUN
gujaf-183	207	14	because	because	SCONJ
gujaf-183	207	15	their	their	PRON
gujaf-183	207	16	manifestations	manifestation	NOUN
gujaf-183	207	17	have	have	AUX
gujaf-183	207	18	already	already	ADV
gujaf-183	207	19	occurred	occur	VERB
gujaf-183	207	20	or	or	CCONJ
gujaf-183	207	21	because	because	SCONJ
gujaf-183	207	22	they	they	PRON
gujaf-183	207	23	are	be	AUX
gujaf-183	207	24	inherently	inherently	ADV
gujaf-183	207	25	not	not	PART
gujaf-183	207	26	easily	easily	ADV
gujaf-183	207	27	manipulated	manipulate	VERB
gujaf-183	207	28	.	.	PUNCT
gujaf-183	208	1	this	this	DET
gujaf-183	208	2	study	study	NOUN
gujaf-183	208	3	's	's	PART
gujaf-183	208	4	time	time	NOUN
gujaf-183	208	5	series	series	PROPN
gujaf-183	208	6	data	datum	NOUN
gujaf-183	208	7	were	be	AUX
gujaf-183	208	8	obtained	obtain	VERB
gujaf-183	208	9	from	from	ADP
gujaf-183	208	10	various	various	ADJ
gujaf-183	208	11	sources	source	NOUN
gujaf-183	208	12	,	,	PUNCT
gujaf-183	208	13	including	include	VERB
gujaf-183	208	14	the	the	DET
gujaf-183	208	15	national	national	ADJ
gujaf-183	208	16	pension	pension	PROPN
gujaf-183	208	17	commission	commission	NOUN
gujaf-183	208	18	annual	annual	ADJ
gujaf-183	208	19	reports	report	NOUN
gujaf-183	208	20	and	and	CCONJ
gujaf-183	208	21	world	world	NOUN
gujaf-183	208	22	development	development	NOUN
gujaf-183	208	23	indicators	indicator	NOUN
gujaf-183	208	24	.	.	PUNCT
gujaf-183	209	1	it	it	PRON
gujaf-183	209	2	is	be	AUX
gujaf-183	209	3	expected	expect	VERB
gujaf-183	209	4	that	that	SCONJ
gujaf-183	209	5	β1	β1	PROPN
gujaf-183	209	6	–	–	PUNCT
gujaf-183	209	7	β7&β1	β7&β1	NOUN
gujaf-183	209	8	–	–	PUNCT
gujaf-183	209	9	β5	β5	NOUN
gujaf-183	209	10	,	,	PUNCT
gujaf-183	209	11	which	which	PRON
gujaf-183	209	12	are	be	AUX
gujaf-183	209	13	parameters	parameter	NOUN
gujaf-183	209	14	in	in	ADP
gujaf-183	209	15	equations	equation	NOUN
gujaf-183	209	16	5	5	NUM
gujaf-183	209	17	and	and	CCONJ
gujaf-183	209	18	7	7	NUM
gujaf-183	209	19	,	,	PUNCT
gujaf-183	209	20	will	will	AUX
gujaf-183	209	21	contribute	contribute	VERB
gujaf-183	209	22	positively	positively	ADV
gujaf-183	209	23	to	to	ADP
gujaf-183	209	24	both	both	CCONJ
gujaf-183	209	25	the	the	DET
gujaf-183	209	26	capital	capital	NOUN
gujaf-183	209	27	market	market	NOUN
gujaf-183	209	28	development	development	NOUN
gujaf-183	209	29	and	and	CCONJ
gujaf-183	209	30	economic	economic	ADJ
gujaf-183	209	31	growth	growth	NOUN
gujaf-183	209	32	.	.	PUNCT
gujaf-183	210	1	gusau	gusau	ADJ
gujaf-183	210	2	journal	journal	PROPN
gujaf-183	210	3	of	of	ADP
gujaf-183	210	4	accounting	accounting	NOUN
gujaf-183	210	5	and	and	CCONJ
gujaf-183	210	6	finance	finance	NOUN
gujaf-183	210	7	,	,	PUNCT
gujaf-183	210	8	vol	vol	NOUN
gujaf-183	210	9	.	.	PROPN
gujaf-183	210	10	3	3	NUM
gujaf-183	210	11	,	,	PUNCT
gujaf-183	210	12	issue	issue	NOUN
gujaf-183	210	13	3	3	NUM
gujaf-183	210	14	,	,	PUNCT
gujaf-183	210	15	october	october	PROPN
gujaf-183	210	16	,	,	PUNCT
gujaf-183	210	17	2022	2022	NUM
gujaf-183	210	18	109	109	NUM
gujaf-183	210	19	4	4	NUM
gujaf-183	210	20	.	.	PUNCT
gujaf-183	210	21	data	datum	NOUN
gujaf-183	210	22	analysis	analysis	NOUN
gujaf-183	210	23	and	and	CCONJ
gujaf-183	210	24	interpretation	interpretation	NOUN
gujaf-183	210	25	of	of	ADP
gujaf-183	210	26	results	result	NOUN
gujaf-183	210	27	pre	pre	ADJ
gujaf-183	210	28	-	-	ADJ
gujaf-183	210	29	estimation	estimation	ADJ
gujaf-183	210	30	test	test	NOUN
gujaf-183	210	31	according	accord	VERB
gujaf-183	210	32	to	to	ADP
gujaf-183	210	33	pesaranet	pesaranet	PROPN
gujaf-183	210	34	al	al	PROPN
gujaf-183	210	35	.	.	PROPN
gujaf-183	211	1	(	(	PUNCT
gujaf-183	211	2	2001	2001	NUM
gujaf-183	211	3	)	)	PUNCT
gujaf-183	211	4	,	,	PUNCT
gujaf-183	211	5	to	to	PART
gujaf-183	211	6	avoid	avoid	VERB
gujaf-183	211	7	spurious	spurious	ADJ
gujaf-183	211	8	results	result	NOUN
gujaf-183	211	9	,	,	PUNCT
gujaf-183	211	10	it	it	PRON
gujaf-183	211	11	is	be	AUX
gujaf-183	211	12	imperative	imperative	ADJ
gujaf-183	211	13	to	to	PART
gujaf-183	211	14	conduct	conduct	VERB
gujaf-183	211	15	pre	pre	ADJ
gujaf-183	211	16	-	-	NOUN
gujaf-183	211	17	estimation	estimation	NOUN
gujaf-183	211	18	before	before	ADP
gujaf-183	211	19	determining	determine	VERB
gujaf-183	211	20	the	the	DET
gujaf-183	211	21	estimation	estimation	NOUN
gujaf-183	211	22	technique	technique	NOUN
gujaf-183	211	23	.	.	PUNCT
gujaf-183	212	1	therefore	therefore	ADV
gujaf-183	212	2	,	,	PUNCT
gujaf-183	212	3	the	the	DET
gujaf-183	212	4	parameter	parameter	NOUN
gujaf-183	212	5	estimates	estimate	NOUN
gujaf-183	212	6	were	be	AUX
gujaf-183	212	7	subject	subject	ADJ
gujaf-183	212	8	to	to	ADP
gujaf-183	212	9	various	various	ADJ
gujaf-183	212	10	econometric	econometric	ADJ
gujaf-183	212	11	tests	test	NOUN
gujaf-183	212	12	.	.	PUNCT
gujaf-183	213	1	thus	thus	ADV
gujaf-183	213	2	,	,	PUNCT
gujaf-183	213	3	the	the	DET
gujaf-183	213	4	study	study	NOUN
gujaf-183	213	5	employed	employ	VERB
gujaf-183	213	6	augmented	augment	VERB
gujaf-183	213	7	dickey	dickey	NOUN
gujaf-183	213	8	-	-	PUNCT
gujaf-183	213	9	fuller	full	ADJ
gujaf-183	213	10	(	(	PUNCT
gujaf-183	213	11	adf	adf	NOUN
gujaf-183	213	12	)	)	PUNCT
gujaf-183	213	13	,	,	PUNCT
gujaf-183	213	14	unit	unit	NOUN
gujaf-183	213	15	root	root	NOUN
gujaf-183	213	16	test	test	NOUN
gujaf-183	213	17	,	,	PUNCT
gujaf-183	213	18	auto	auto	NOUN
gujaf-183	213	19	-	-	PUNCT
gujaf-183	213	20	regressive	regressive	ADJ
gujaf-183	213	21	distribution	distribution	NOUN
gujaf-183	213	22	lag	lag	NOUN
gujaf-183	213	23	(	(	PUNCT
gujaf-183	213	24	ardl	ardl	NOUN
gujaf-183	213	25	)	)	PUNCT
gujaf-183	213	26	bound	bind	VERB
gujaf-183	213	27	test	test	NOUN
gujaf-183	213	28	and	and	CCONJ
gujaf-183	213	29	error	error	NOUN
gujaf-183	213	30	correction	correction	NOUN
gujaf-183	213	31	model	model	NOUN
gujaf-183	213	32	(	(	PUNCT
gujaf-183	213	33	ecm	ecm	PROPN
gujaf-183	213	34	)	)	PUNCT
gujaf-183	213	35	as	as	ADP
gujaf-183	213	36	estimation	estimation	NOUN
gujaf-183	213	37	techniques	technique	NOUN
gujaf-183	213	38	.	.	PUNCT
gujaf-183	214	1	table	table	NOUN
gujaf-183	214	2	2	2	NUM
gujaf-183	214	3	:	:	PUNCT
gujaf-183	214	4	test	test	NOUN
gujaf-183	214	5	for	for	ADP
gujaf-183	214	6	stationarity	stationarity	NOUN
gujaf-183	214	7	variable	variable	PROPN
gujaf-183	214	8	adf	adf	PROPN
gujaf-183	214	9	statistics	statistic	NOUN
gujaf-183	214	10	1	1	NUM
gujaf-183	214	11	%	%	NOUN
gujaf-183	214	12	critical	critical	ADJ
gujaf-183	214	13	value	value	NOUN
gujaf-183	214	14	p	p	NOUN
gujaf-183	214	15	-	-	PUNCT
gujaf-183	214	16	value	value	NOUN
gujaf-183	214	17	stationarity	stationarity	NOUN
gujaf-183	214	18	∆gdpp	∆gdpp	NOUN
gujaf-183	214	19	-5.128885	-5.128885	PROPN
gujaf-183	214	20	-3.610453	-3.610453	NOUN
gujaf-183	214	21	0.0001	0.0001	NUM
gujaf-183	214	22	i(0	i(0	PROPN
gujaf-183	214	23	)	)	PUNCT
gujaf-183	214	24	d(cmd	d(cmd	PROPN
gujaf-183	214	25	)	)	PUNCT
gujaf-183	214	26	-6.890903	-6.890903	NOUN
gujaf-183	215	1	-3.615588	-3.615588	NOUN
gujaf-183	215	2	0.0000	0.0000	NUM
gujaf-183	215	3	i(1	i(1	NOUN
gujaf-183	215	4	)	)	PUNCT
gujaf-183	215	5	d(exch	d(exch	NOUN
gujaf-183	215	6	)	)	PUNCT
gujaf-183	216	1	-6.101799	-6.101799	VERB
gujaf-183	216	2	-3.615588	-3.615588	NOUN
gujaf-183	217	1	0.0000	0.0000	NUM
gujaf-183	217	2	i(1	i(1	PROPN
gujaf-183	217	3	)	)	PUNCT
gujaf-183	217	4	dgcf	dgcf	PROPN
gujaf-183	217	5	-4.743700	-4.743700	PROPN
gujaf-183	217	6	-3.610453	-3.610453	NOUN
gujaf-183	217	7	0.0004	0.0004	NUM
gujaf-183	217	8	i(0	i(0	PROPN
gujaf-183	217	9	)	)	PUNCT
gujaf-183	217	10	d(∆lf	d(∆lf	PROPN
gujaf-183	217	11	)	)	PUNCT
gujaf-183	217	12	-11.81686	-11.81686	PUNCT
gujaf-183	217	13	-3.621023	-3.621023	NOUN
gujaf-183	217	14	0.0000	0.0000	NUM
gujaf-183	217	15	i(1	i(1	NOUN
gujaf-183	217	16	)	)	PUNCT
gujaf-183	217	17	d(ptfa	d(ptfa	ADJ
gujaf-183	217	18	)	)	PUNCT
gujaf-183	217	19	-4.648318	-4.648318	NOUN
gujaf-183	217	20	-3.615588	-3.615588	X
gujaf-183	217	21	0.0006	0.0006	NUM
gujaf-183	217	22	i(1	i(1	PROPN
gujaf-183	217	23	)	)	PUNCT
gujaf-183	217	24	int	int	NOUN
gujaf-183	217	25	-5.507968	-5.507968	PUNCT
gujaf-183	217	26	-3.610453	-3.610453	NOUN
gujaf-183	217	27	0.0000	0.0000	NUM
gujaf-183	217	28	i(1	i(1	PROPN
gujaf-183	217	29	)	)	PUNCT
gujaf-183	217	30	d(sml	d(sml	NOUN
gujaf-183	217	31	)	)	PUNCT
gujaf-183	217	32	-7.420748	-7.420748	NOUN
gujaf-183	217	33	-3.615588	-3.615588	X
gujaf-183	217	34	0.0000	0.0000	NUM
gujaf-183	217	35	i(1	i(1	PROPN
gujaf-183	217	36	)	)	PUNCT
gujaf-183	217	37	source	source	NOUN
gujaf-183	217	38	:	:	PUNCT
gujaf-183	217	39	author	author	NOUN
gujaf-183	217	40	's	's	PART
gujaf-183	217	41	computation	computation	NOUN
gujaf-183	217	42	,	,	PUNCT
gujaf-183	217	43	2022	2022	NUM
gujaf-183	217	44	.	.	PUNCT
gujaf-183	218	1	augmented	augment	VERB
gujaf-183	218	2	dickey	dickey	NOUN
gujaf-183	218	3	-	-	PUNCT
gujaf-183	218	4	fuller	full	ADJ
gujaf-183	218	5	(	(	PUNCT
gujaf-183	218	6	adf	adf	NOUN
gujaf-183	218	7	)	)	PUNCT
gujaf-183	218	8	unit	unit	NOUN
gujaf-183	218	9	root	root	NOUN
gujaf-183	218	10	test	test	NOUN
gujaf-183	218	11	was	be	AUX
gujaf-183	218	12	conducted	conduct	VERB
gujaf-183	218	13	to	to	PART
gujaf-183	218	14	test	test	VERB
gujaf-183	218	15	the	the	DET
gujaf-183	218	16	order	order	NOUN
gujaf-183	218	17	of	of	ADP
gujaf-183	218	18	stationarity	stationarity	NOUN
gujaf-183	218	19	of	of	ADP
gujaf-183	218	20	the	the	DET
gujaf-183	218	21	variable	variable	NOUN
gujaf-183	218	22	.	.	PUNCT
gujaf-183	219	1	table	table	NOUN
gujaf-183	219	2	2	2	NUM
gujaf-183	219	3	shows	show	VERB
gujaf-183	219	4	that	that	SCONJ
gujaf-183	219	5	the	the	DET
gujaf-183	219	6	variables	variable	NOUN
gujaf-183	219	7	were	be	AUX
gujaf-183	219	8	a	a	DET
gujaf-183	219	9	combination	combination	NOUN
gujaf-183	219	10	of	of	ADP
gujaf-183	219	11	i(0	i(0	PROPN
gujaf-183	219	12	)	)	PUNCT
gujaf-183	219	13	and	and	CCONJ
gujaf-183	219	14	i(1	i(1	PROPN
gujaf-183	219	15	)	)	PUNCT
gujaf-183	219	16	the	the	DET
gujaf-183	219	17	analysis	analysis	NOUN
gujaf-183	219	18	of	of	ADP
gujaf-183	219	19	long	long	ADJ
gujaf-183	219	20	-	-	PUNCT
gujaf-183	219	21	run	run	NOUN
gujaf-183	219	22	relationship	relationship	NOUN
gujaf-183	219	23	(	(	PUNCT
gujaf-183	219	24	ardl	ardl	NOUN
gujaf-183	219	25	bounds	bound	NOUN
gujaf-183	219	26	test	test	VERB
gujaf-183	219	27	)	)	PUNCT
gujaf-183	219	28	since	since	SCONJ
gujaf-183	219	29	the	the	DET
gujaf-183	219	30	variables	variable	NOUN
gujaf-183	219	31	of	of	ADP
gujaf-183	219	32	the	the	DET
gujaf-183	219	33	model	model	NOUN
gujaf-183	219	34	are	be	AUX
gujaf-183	219	35	the	the	DET
gujaf-183	219	36	combination	combination	NOUN
gujaf-183	219	37	of	of	ADP
gujaf-183	219	38	the	the	DET
gujaf-183	219	39	i(1	i(1	NOUN
gujaf-183	219	40	)	)	PUNCT
gujaf-183	219	41	and	and	CCONJ
gujaf-183	219	42	i(0	i(0	PROPN
gujaf-183	219	43	)	)	PUNCT
gujaf-183	219	44	series	series	NOUN
gujaf-183	219	45	ardl	ardl	PROPN
gujaf-183	219	46	bound	bind	VERB
gujaf-183	219	47	test	test	NOUN
gujaf-183	219	48	is	be	AUX
gujaf-183	219	49	the	the	DET
gujaf-183	219	50	most	most	ADV
gujaf-183	219	51	suitable	suitable	ADJ
gujaf-183	219	52	for	for	ADP
gujaf-183	219	53	testing	testing	NOUN
gujaf-183	219	54	of	of	ADP
gujaf-183	219	55	long	long	ADJ
gujaf-183	219	56	-	-	PUNCT
gujaf-183	219	57	run	run	NOUN
gujaf-183	219	58	relationship	relationship	NOUN
gujaf-183	219	59	(	(	PUNCT
gujaf-183	219	60	pesaranet	pesaranet	PROPN
gujaf-183	219	61	al	al	PROPN
gujaf-183	219	62	.	.	PROPN
gujaf-183	219	63	,2001	,2001	PUNCT
gujaf-183	219	64	)	)	PUNCT
gujaf-183	219	65	table	table	NOUN
gujaf-183	219	66	3	3	NUM
gujaf-183	219	67	:	:	PUNCT
gujaf-183	219	68	cointegration	cointegration	NOUN
gujaf-183	219	69	test	test	NOUN
gujaf-183	219	70	for	for	ADP
gujaf-183	219	71	the	the	DET
gujaf-183	219	72	two	two	NUM
gujaf-183	219	73	models	model	NOUN
gujaf-183	219	74	null	null	ADJ
gujaf-183	219	75	hypothesis	hypothesis	NOUN
gujaf-183	219	76	:	:	PUNCT
gujaf-183	219	77	no	no	DET
gujaf-183	219	78	long	long	ADV
gujaf-183	219	79	-	-	PUNCT
gujaf-183	219	80	run	run	NOUN
gujaf-183	219	81	relationships	relationship	NOUN
gujaf-183	219	82	exist	exist	VERB
gujaf-183	219	83	ardl	ardl	NOUN
gujaf-183	219	84	(	(	PUNCT
gujaf-183	219	85	2	2	NUM
gujaf-183	219	86	,	,	PUNCT
gujaf-183	219	87	0	0	NUM
gujaf-183	219	88	,	,	PUNCT
gujaf-183	219	89	0	0	NUM
gujaf-183	219	90	,	,	PUNCT
gujaf-183	219	91	0	0	NUM
gujaf-183	219	92	,	,	PUNCT
gujaf-183	219	93	0	0	NUM
gujaf-183	219	94	,	,	PUNCT
gujaf-183	219	95	2	2	NUM
gujaf-183	219	96	,	,	PUNCT
gujaf-183	219	97	1	1	X
gujaf-183	219	98	)	)	PUNCT
gujaf-183	219	99	model	model	NOUN
gujaf-183	219	100	1	1	NUM
gujaf-183	219	101	ardl	ardl	NOUN
gujaf-183	219	102	(	(	PUNCT
gujaf-183	219	103	1	1	NUM
gujaf-183	219	104	,	,	PUNCT
gujaf-183	219	105	1	1	NUM
gujaf-183	219	106	,	,	PUNCT
gujaf-183	219	107	1	1	NUM
gujaf-183	219	108	,	,	PUNCT
gujaf-183	219	109	0	0	NUM
gujaf-183	219	110	,	,	PUNCT
gujaf-183	219	111	1	1	NUM
gujaf-183	219	112	,	,	PUNCT
gujaf-183	219	113	0	0	NUM
gujaf-183	219	114	)	)	PUNCT
gujaf-183	219	115	model	model	NOUN
gujaf-183	219	116	2	2	NUM
gujaf-183	219	117	test	test	NOUN
gujaf-183	219	118	statistic	statistic	NOUN
gujaf-183	219	119	value	value	NOUN
gujaf-183	219	120	test	test	NOUN
gujaf-183	219	121	statistic	statistic	NOUN
gujaf-183	219	122	value	value	NOUN
gujaf-183	219	123	f	f	X
gujaf-183	219	124	-	-	PUNCT
gujaf-183	219	125	statistic	statistic	NOUN
gujaf-183	219	126	4.76	4.76	NUM
gujaf-183	219	127	f	f	X
gujaf-183	219	128	-	-	PUNCT
gujaf-183	219	129	statistic	statistic	NOUN
gujaf-183	219	130	4.51	4.51	NUM
gujaf-183	219	131	k	k	NOUN
gujaf-183	219	132	7	7	NUM
gujaf-183	219	133	k	k	SYM
gujaf-183	219	134	5	5	NUM
gujaf-183	219	135	i1	i1	PROPN
gujaf-183	219	136	bound	bind	VERB
gujaf-183	219	137	3.61	3.61	NUM
gujaf-183	219	138	i1	i1	NOUN
gujaf-183	219	139	bound	bind	VERB
gujaf-183	219	140	3.79	3.79	NUM
gujaf-183	219	141	i0	i0	PROPN
gujaf-183	219	142	bound	bind	VERB
gujaf-183	219	143	2.45	2.45	NUM
gujaf-183	219	144	i0	i0	PROPN
gujaf-183	219	145	bound	bind	VERB
gujaf-183	219	146	2.62	2.62	NUM
gujaf-183	219	147	source	source	NOUN
gujaf-183	219	148	:	:	PUNCT
gujaf-183	219	149	author	author	NOUN
gujaf-183	219	150	's	's	PART
gujaf-183	219	151	computation	computation	NOUN
gujaf-183	219	152	,	,	PUNCT
gujaf-183	219	153	2022	2022	NUM
gujaf-183	219	154	.	.	PUNCT
gujaf-183	220	1	gusau	gusau	PROPN
gujaf-183	220	2	journal	journal	PROPN
gujaf-183	220	3	of	of	ADP
gujaf-183	220	4	accounting	accounting	NOUN
gujaf-183	220	5	and	and	CCONJ
gujaf-183	220	6	finance	finance	NOUN
gujaf-183	220	7	,	,	PUNCT
gujaf-183	220	8	vol	vol	NOUN
gujaf-183	220	9	.	.	PROPN
gujaf-183	220	10	3	3	NUM
gujaf-183	220	11	,	,	PUNCT
gujaf-183	220	12	issue	issue	NOUN
gujaf-183	220	13	3	3	NUM
gujaf-183	220	14	,	,	PUNCT
gujaf-183	220	15	october	october	PROPN
gujaf-183	220	16	,	,	PUNCT
gujaf-183	220	17	2022	2022	NUM
gujaf-183	220	18	110	110	NUM
gujaf-183	220	19	significance	significance	NOUN
gujaf-183	220	20	level	level	NOUN
gujaf-183	220	21	(	(	PUNCT
gujaf-183	220	22	5	5	NUM
gujaf-183	220	23	%	%	NOUN
gujaf-183	220	24	)	)	PUNCT
gujaf-183	220	25	the	the	DET
gujaf-183	220	26	result	result	NOUN
gujaf-183	220	27	of	of	ADP
gujaf-183	220	28	the	the	DET
gujaf-183	220	29	ardl	ardl	NOUN
gujaf-183	220	30	bound	bind	VERB
gujaf-183	220	31	test	test	NOUN
gujaf-183	220	32	displayed	display	VERB
gujaf-183	220	33	in	in	ADP
gujaf-183	220	34	table	table	NOUN
gujaf-183	220	35	3	3	NUM
gujaf-183	220	36	shows	show	VERB
gujaf-183	220	37	that	that	SCONJ
gujaf-183	220	38	the	the	DET
gujaf-183	220	39	null	null	ADJ
gujaf-183	220	40	hypothesis	hypothesis	NOUN
gujaf-183	220	41	of	of	ADP
gujaf-183	220	42	no	no	DET
gujaf-183	220	43	long	long	ADV
gujaf-183	220	44	-	-	PUNCT
gujaf-183	220	45	run	run	VERB
gujaf-183	220	46	relationshipat5%statistical	relationshipat5%statistical	ADJ
gujaf-183	220	47	significance	significance	NOUN
gujaf-183	220	48	level	level	NOUN
gujaf-183	220	49	will	will	AUX
gujaf-183	220	50	be	be	AUX
gujaf-183	220	51	rejected	reject	VERB
gujaf-183	220	52	for	for	ADP
gujaf-183	220	53	the	the	DET
gujaf-183	220	54	two	two	NUM
gujaf-183	220	55	models	model	NOUN
gujaf-183	220	56	because	because	SCONJ
gujaf-183	220	57	the	the	DET
gujaf-183	220	58	value	value	NOUN
gujaf-183	220	59	of	of	ADP
gujaf-183	220	60	the	the	DET
gujaf-183	220	61	f	f	NOUN
gujaf-183	220	62	-	-	PUNCT
gujaf-183	220	63	statistic	statistic	NOUN
gujaf-183	220	64	in	in	ADP
gujaf-183	220	65	model	model	NOUN
gujaf-183	220	66	1(4.76	1(4.76	NUM
gujaf-183	220	67	)	)	PUNCT
gujaf-183	220	68	and	and	CCONJ
gujaf-183	220	69	model	model	NOUN
gujaf-183	220	70	2	2	NUM
gujaf-183	220	71	(	(	PUNCT
gujaf-183	220	72	4.51	4.51	NUM
gujaf-183	220	73	)	)	PUNCT
gujaf-183	220	74	are	be	AUX
gujaf-183	220	75	more	more	ADV
gujaf-183	220	76	significant	significant	ADJ
gujaf-183	220	77	than	than	ADP
gujaf-183	220	78	the	the	DET
gujaf-183	220	79	i1	i1	PROPN
gujaf-183	220	80	bound	bind	VERB
gujaf-183	220	81	value	value	NOUN
gujaf-183	220	82	(	(	PUNCT
gujaf-183	220	83	3.61	3.61	NUM
gujaf-183	220	84	)	)	PUNCT
gujaf-183	220	85	and	and	CCONJ
gujaf-183	220	86	(	(	PUNCT
gujaf-183	220	87	3.79	3.79	NUM
gujaf-183	220	88	)	)	PUNCT
gujaf-183	220	89	respectively	respectively	ADV
gujaf-183	220	90	when	when	SCONJ
gujaf-183	220	91	∆gdpp	∆gdpp	NOUN
gujaf-183	220	92	(	(	PUNCT
gujaf-183	220	93	growth	growth	NOUN
gujaf-183	220	94	gdp	gdp	NOUN
gujaf-183	220	95	per	per	ADP
gujaf-183	220	96	capita	capita	NOUN
gujaf-183	220	97	)	)	PUNCT
gujaf-183	220	98	and	and	CCONJ
gujaf-183	220	99	cmd	cmd	PROPN
gujaf-183	220	100	(	(	PUNCT
gujaf-183	220	101	capital	capital	NOUN
gujaf-183	220	102	market	market	NOUN
gujaf-183	220	103	development	development	NOUN
gujaf-183	220	104	)	)	PUNCT
gujaf-183	220	105	are	be	AUX
gujaf-183	220	106	treated	treat	VERB
gujaf-183	220	107	as	as	ADP
gujaf-183	220	108	the	the	DET
gujaf-183	220	109	dependent	dependent	ADJ
gujaf-183	220	110	variables	variable	NOUN
gujaf-183	220	111	for	for	ADP
gujaf-183	220	112	model	model	NOUN
gujaf-183	220	113	1	1	NUM
gujaf-183	220	114	and	and	CCONJ
gujaf-183	220	115	2	2	NUM
gujaf-183	220	116	respectively	respectively	ADV
gujaf-183	220	117	.	.	PUNCT
gujaf-183	221	1	accordingly	accordingly	ADV
gujaf-183	221	2	,	,	PUNCT
gujaf-183	221	3	it	it	PRON
gujaf-183	221	4	can	can	AUX
gujaf-183	221	5	be	be	AUX
gujaf-183	221	6	concluded	conclude	VERB
gujaf-183	221	7	that	that	SCONJ
gujaf-183	221	8	there	there	PRON
gujaf-183	221	9	exists	exist	VERB
gujaf-183	221	10	a	a	DET
gujaf-183	221	11	long	long	ADV
gujaf-183	221	12	-	-	PUNCT
gujaf-183	221	13	run	run	VERB
gujaf-183	221	14	equilibrium	equilibrium	NOUN
gujaf-183	221	15	relationship	relationship	NOUN
gujaf-183	221	16	between	between	ADP
gujaf-183	221	17	the	the	DET
gujaf-183	221	18	variables	variable	NOUN
gujaf-183	221	19	in	in	ADP
gujaf-183	221	20	the	the	DET
gujaf-183	221	21	two	two	NUM
gujaf-183	221	22	models	model	NOUN
gujaf-183	221	23	in	in	ADP
gujaf-183	221	24	this	this	DET
gujaf-183	221	25	study	study	NOUN
gujaf-183	221	26	.	.	PUNCT
gujaf-183	222	1	table	table	NOUN
gujaf-183	222	2	4	4	NUM
gujaf-183	222	3	:	:	PUNCT
gujaf-183	222	4	the	the	DET
gujaf-183	222	5	result	result	NOUN
gujaf-183	222	6	of	of	ADP
gujaf-183	222	7	the	the	DET
gujaf-183	222	8	short	short	ADJ
gujaf-183	222	9	-	-	PUNCT
gujaf-183	222	10	run	run	NOUN
gujaf-183	222	11	and	and	CCONJ
gujaf-183	222	12	long	long	ADV
gujaf-183	222	13	-	-	PUNCT
gujaf-183	222	14	run	run	VERB
gujaf-183	222	15	coefficients	coefficient	NOUN
gujaf-183	222	16	of	of	ADP
gujaf-183	222	17	the	the	DET
gujaf-183	222	18	ardl	ardl	NOUN
gujaf-183	222	19	short	short	ADJ
gujaf-183	222	20	-	-	PUNCT
gujaf-183	222	21	run	run	NOUN
gujaf-183	222	22	coefficient	coefficient	ADJ
gujaf-183	222	23	variable	variable	ADJ
gujaf-183	222	24	coefficient	coefficient	NOUN
gujaf-183	222	25	std	std	NOUN
gujaf-183	222	26	.	.	NOUN
gujaf-183	222	27	error	error	NOUN
gujaf-183	222	28	t	t	NOUN
gujaf-183	222	29	-	-	PUNCT
gujaf-183	222	30	statistic	statistic	NOUN
gujaf-183	222	31	prob	prob	NOUN
gujaf-183	222	32	.	.	PUNCT
gujaf-183	223	1	d(loggdp(-1	d(loggdp(-1	PROPN
gujaf-183	223	2	)	)	PUNCT
gujaf-183	223	3	)	)	PUNCT
gujaf-183	224	1	0.275765	0.275765	NUM
gujaf-183	224	2	0.152833	0.152833	NUM
gujaf-183	224	3	1.804353	1.804353	NUM
gujaf-183	224	4	0.0828	0.0828	NUM
gujaf-183	224	5	d(exh	d(exh	NOUN
gujaf-183	224	6	)	)	PUNCT
gujaf-183	224	7	-0.031267	-0.031267	NOUN
gujaf-183	224	8	0.010802	0.010802	NUM
gujaf-183	224	9	-2.894584	-2.894584	NOUN
gujaf-183	224	10	0.0076	0.0076	NUM
gujaf-183	224	11	d(loglf	d(loglf	X
gujaf-183	224	12	)	)	PUNCT
gujaf-183	225	1	0.011251	0.011251	NUM
gujaf-183	225	2	0.001545	0.001545	NUM
gujaf-183	226	1	1.374117	1.374117	NUM
gujaf-183	226	2	0.1811	0.1811	NUM
gujaf-183	226	3	d(logptfa	d(logptfa	NOUN
gujaf-183	226	4	)	)	PUNCT
gujaf-183	227	1	0.002995	0.002995	NUM
gujaf-183	228	1	0.001065	0.001065	NUM
gujaf-183	228	2	2.812206	2.812206	NUM
gujaf-183	228	3	0.0317	0.0317	NUM
gujaf-183	228	4	d(logcmd	d(logcmd	NOUN
gujaf-183	228	5	)	)	PUNCT
gujaf-183	228	6	0.257795	0.257795	NUM
gujaf-183	228	7	0.092624	0.092624	NUM
gujaf-183	228	8	2.783248	2.783248	NUM
gujaf-183	228	9	0.0099	0.0099	NUM
gujaf-183	228	10	d(rintr	d(rintr	NOUN
gujaf-183	228	11	)	)	PUNCT
gujaf-183	228	12	0.163832	0.163832	NUM
gujaf-183	228	13	0.045511	0.045511	NUM
gujaf-183	228	14	3.599825	3.599825	NUM
gujaf-183	228	15	0.0013	0.0013	NUM
gujaf-183	228	16	d(rintr(-1	d(rintr(-1	VERB
gujaf-183	228	17	)	)	PUNCT
gujaf-183	228	18	)	)	PUNCT
gujaf-183	229	1	-0.120546	-0.120546	PUNCT
gujaf-183	229	2	0.051137	0.051137	NUM
gujaf-183	229	3	-2.357323	-2.357323	NOUN
gujaf-183	229	4	0.0262	0.0262	NUM
gujaf-183	229	5	d(loggcf	d(loggcf	NOUN
gujaf-183	229	6	)	)	PUNCT
gujaf-183	229	7	-0.532599	-0.532599	VERB
gujaf-183	229	8	0.392904	0.392904	NUM
gujaf-183	229	9	-1.355546	-1.355546	NOUN
gujaf-183	229	10	0.1869	0.1869	NUM
gujaf-183	229	11	cointeq(-1	cointeq(-1	NOUN
gujaf-183	229	12	)	)	PUNCT
gujaf-183	229	13	-0.706606	-0.706606	NOUN
gujaf-183	230	1	0.262662	0.262662	NUM
gujaf-183	230	2	-6.497347	-6.497347	ADJ
gujaf-183	230	3	0.0000	0.0000	NUM
gujaf-183	230	4	cointeq	cointeq	NOUN
gujaf-183	230	5	=	=	PUNCT
gujaf-183	231	1	_	_	PROPN
gujaf-183	231	2	gdp	gdp	NOUN
gujaf-183	231	3	(	(	PUNCT
gujaf-183	231	4	-0.0183*exh	-0.0183*exh	PROPN
gujaf-183	231	5	+	+	CCONJ
gujaf-183	231	6	0.0000*labour	0.0000*labour	NUM
gujaf-183	231	7	-0.0018*ptfa	-0.0018*ptfa	NOUN
gujaf-183	232	1	+	+	CCONJ
gujaf-183	232	2	0.1511	0.1511	NUM
gujaf-183	232	3	*	*	PUNCT
gujaf-183	232	4	cmd	cmd	NOUN
gujaf-183	232	5	+	+	SYM
gujaf-183	232	6	0.2560*rintr	0.2560*rintr	PUNCT
gujaf-183	233	1	-0.0320*gcf	-0.0320*gcf	X
gujaf-183	234	1	+	+	CCONJ
gujaf-183	234	2	2.2961	2.2961	NUM
gujaf-183	234	3	)	)	PUNCT
gujaf-183	234	4	long	long	ADJ
gujaf-183	234	5	run	run	NOUN
gujaf-183	234	6	coefficients	coefficient	NOUN
gujaf-183	234	7	variable	variable	ADJ
gujaf-183	234	8	coefficient	coefficient	NOUN
gujaf-183	234	9	std	std	NOUN
gujaf-183	234	10	.	.	NOUN
gujaf-183	234	11	error	error	NOUN
gujaf-183	234	12	t	t	NOUN
gujaf-183	234	13	-	-	PUNCT
gujaf-183	234	14	statistic	statistic	NOUN
gujaf-183	234	15	prob	prob	NOUN
gujaf-183	234	16	.	.	PUNCT
gujaf-183	235	1	exh	exh	PROPN
gujaf-183	235	2	-0.018321	-0.018321	PROPN
gujaf-183	235	3	0.006459	0.006459	PROPN
gujaf-183	235	4	-2.836723	-2.836723	NOUN
gujaf-183	236	1	0.0087	0.0087	NUM
gujaf-183	236	2	loglf	loglf	NOUN
gujaf-183	236	3	0.004327	0.004327	NUM
gujaf-183	236	4	0.002552	0.002552	NUM
gujaf-183	236	5	1.454397	1.454397	NUM
gujaf-183	236	6	0.1578	0.1578	NUM
gujaf-183	236	7	logptfa	logptfa	VERB
gujaf-183	236	8	0.002755	0.002755	NUM
gujaf-183	236	9	0.000892	0.000892	NUM
gujaf-183	236	10	3.088565	3.088565	NUM
gujaf-183	236	11	0.0311	0.0311	NUM
gujaf-183	236	12	logcmd	logcmd	NOUN
gujaf-183	236	13	0.151057	0.151057	NUM
gujaf-183	236	14	0.046045	0.046045	NUM
gujaf-183	236	15	3.280648	3.280648	NUM
gujaf-183	236	16	0.0290	0.0290	NUM
gujaf-183	236	17	rintr	rintr	NOUN
gujaf-183	236	18	-0.256035	-0.256035	PUNCT
gujaf-183	236	19	0.049424	0.049424	NUM
gujaf-183	236	20	-5.180361	-5.180361	NOUN
gujaf-183	236	21	0.0000	0.0000	NUM
gujaf-183	236	22	loggcf	loggcf	PROPN
gujaf-183	236	23	-0.032032	-0.032032	NOUN
gujaf-183	237	1	0.153684	0.153684	PRON
gujaf-183	237	2	-0.208428	-0.208428	VERB
gujaf-183	237	3	0.8365	0.8365	NUM
gujaf-183	237	4	c	c	NOUN
gujaf-183	238	1	2.296100	2.296100	NUM
gujaf-183	238	2	4.271190	4.271190	NUM
gujaf-183	238	3	0.537579	0.537579	NUM
gujaf-183	238	4	0.5954	0.5954	NUM
gujaf-183	238	5	r	r	X
gujaf-183	238	6	-	-	PUNCT
gujaf-183	238	7	squared	square	VERB
gujaf-183	238	8	=	=	NOUN
gujaf-183	238	9	0.6911320	0.6911320	NUM
gujaf-183	238	10	;	;	PUNCT
gujaf-183	238	11	adjusted	adjust	VERB
gujaf-183	238	12	r	r	NOUN
gujaf-183	238	13	-	-	PUNCT
gujaf-183	238	14	squared=	squared=	NUM
gujaf-183	238	15	0.615223	0.615223	NUM
gujaf-183	238	16	;	;	PUNCT
gujaf-183	238	17	f	f	X
gujaf-183	238	18	-	-	PUNCT
gujaf-183	238	19	statistic=8.423521	statistic=8.423521	PROPN
gujaf-183	238	20	;	;	PUNCT
gujaf-183	238	21	prob	prob	PROPN
gujaf-183	238	22	.	.	PUNCT
gujaf-183	239	1	(	(	PUNCT
gujaf-183	239	2	f	f	X
gujaf-183	239	3	-	-	PUNCT
gujaf-183	239	4	statistic	statistic	NOUN
gujaf-183	239	5	)	)	PUNCT
gujaf-183	239	6	=	=	SYM
gujaf-183	240	1	0.000032	0.000032	NUM
gujaf-183	240	2	selected	select	VERB
gujaf-183	240	3	model	model	NOUN
gujaf-183	240	4	:	:	PUNCT
gujaf-183	240	5	(	(	PUNCT
gujaf-183	240	6	2	2	NUM
gujaf-183	240	7	,	,	PUNCT
gujaf-183	240	8	0	0	NUM
gujaf-183	240	9	,	,	PUNCT
gujaf-183	240	10	0	0	NUM
gujaf-183	240	11	,	,	PUNCT
gujaf-183	240	12	0	0	NUM
gujaf-183	240	13	,	,	PUNCT
gujaf-183	240	14	0	0	NUM
gujaf-183	240	15	,	,	PUNCT
gujaf-183	240	16	2	2	NUM
gujaf-183	240	17	,	,	PUNCT
gujaf-183	240	18	1	1	NUM
gujaf-183	240	19	)	)	PUNCT
gujaf-183	240	20	source	source	NOUN
gujaf-183	240	21	:	:	PUNCT
gujaf-183	240	22	author	author	NOUN
gujaf-183	240	23	's	's	PART
gujaf-183	240	24	computation	computation	NOUN
gujaf-183	240	25	,	,	PUNCT
gujaf-183	240	26	2022	2022	NUM
gujaf-183	240	27	.	.	PUNCT
gujaf-183	241	1	gusau	gusau	PROPN
gujaf-183	241	2	journal	journal	PROPN
gujaf-183	241	3	of	of	ADP
gujaf-183	241	4	accounting	accounting	NOUN
gujaf-183	241	5	and	and	CCONJ
gujaf-183	241	6	finance	finance	NOUN
gujaf-183	241	7	,	,	PUNCT
gujaf-183	241	8	vol	vol	NOUN
gujaf-183	241	9	.	.	PROPN
gujaf-183	241	10	3	3	NUM
gujaf-183	241	11	,	,	PUNCT
gujaf-183	241	12	issue	issue	NOUN
gujaf-183	241	13	3	3	NUM
gujaf-183	241	14	,	,	PUNCT
gujaf-183	241	15	october	october	PROPN
gujaf-183	241	16	,	,	PUNCT
gujaf-183	241	17	2022	2022	NUM
gujaf-183	241	18	111	111	NUM
gujaf-183	241	19	with	with	ADP
gujaf-183	241	20	a	a	DET
gujaf-183	241	21	coefficient	coefficient	NOUN
gujaf-183	241	22	value	value	NOUN
gujaf-183	241	23	of	of	ADP
gujaf-183	241	24	70.6	70.6	NUM
gujaf-183	241	25	%	%	NOUN
gujaf-183	241	26	,	,	PUNCT
gujaf-183	241	27	the	the	DET
gujaf-183	241	28	lag	lag	NOUN
gujaf-183	241	29	error	error	NOUN
gujaf-183	241	30	correction	correction	NOUN
gujaf-183	241	31	term	term	NOUN
gujaf-183	241	32	cointeq(-1	cointeq(-1	PROPN
gujaf-183	241	33	)	)	PUNCT
gujaf-183	241	34	,	,	PUNCT
gujaf-183	241	35	which	which	PRON
gujaf-183	241	36	quantifies	quantify	VERB
gujaf-183	241	37	the	the	DET
gujaf-183	241	38	adjustment	adjustment	NOUN
gujaf-183	241	39	rate	rate	NOUN
gujaf-183	241	40	to	to	PART
gujaf-183	241	41	restore	restore	VERB
gujaf-183	241	42	long	long	ADJ
gujaf-183	241	43	-	-	PUNCT
gujaf-183	241	44	run	run	VERB
gujaf-183	241	45	equilibrium	equilibrium	NOUN
gujaf-183	241	46	in	in	ADP
gujaf-183	241	47	the	the	DET
gujaf-183	241	48	dynamic	dynamic	ADJ
gujaf-183	241	49	model	model	NOUN
gujaf-183	241	50	,	,	PUNCT
gujaf-183	241	51	has	have	VERB
gujaf-183	241	52	the	the	DET
gujaf-183	241	53	anticipated	anticipate	VERB
gujaf-183	241	54	negative	negative	ADJ
gujaf-183	241	55	sign	sign	NOUN
gujaf-183	241	56	.	.	PUNCT
gujaf-183	242	1	at	at	ADP
gujaf-183	242	2	a	a	DET
gujaf-183	242	3	1	1	NUM
gujaf-183	242	4	%	%	NOUN
gujaf-183	242	5	significance	significance	NOUN
gujaf-183	242	6	level	level	NOUN
gujaf-183	242	7	,	,	PUNCT
gujaf-183	242	8	it	it	PRON
gujaf-183	242	9	is	be	AUX
gujaf-183	242	10	statistically	statistically	ADV
gujaf-183	242	11	significant	significant	ADJ
gujaf-183	242	12	.	.	PUNCT
gujaf-183	243	1	the	the	DET
gujaf-183	243	2	high	high	ADJ
gujaf-183	243	3	coefficient	coefficient	NOUN
gujaf-183	243	4	shows	show	VERB
gujaf-183	243	5	that	that	SCONJ
gujaf-183	243	6	the	the	DET
gujaf-183	243	7	speed	speed	NOUN
gujaf-183	243	8	of	of	ADP
gujaf-183	243	9	adjustment	adjustment	NOUN
gujaf-183	243	10	to	to	ADP
gujaf-183	243	11	long	long	ADV
gujaf-183	243	12	-	-	PUNCT
gujaf-183	243	13	run	run	VERB
gujaf-183	243	14	equilibrium	equilibrium	NOUN
gujaf-183	243	15	is	be	AUX
gujaf-183	243	16	very	very	ADV
gujaf-183	243	17	high	high	ADJ
gujaf-183	243	18	if	if	SCONJ
gujaf-183	243	19	there	there	PRON
gujaf-183	243	20	is	be	VERB
gujaf-183	243	21	a	a	DET
gujaf-183	243	22	deviation	deviation	NOUN
gujaf-183	243	23	in	in	ADP
gujaf-183	243	24	the	the	DET
gujaf-183	243	25	short	short	ADJ
gujaf-183	243	26	-	-	PUNCT
gujaf-183	243	27	run	run	NOUN
gujaf-183	243	28	dynamic	dynamic	ADJ
gujaf-183	243	29	.	.	PUNCT
gujaf-183	244	1	this	this	PRON
gujaf-183	244	2	supports	support	VERB
gujaf-183	244	3	the	the	DET
gujaf-183	244	4	results	result	NOUN
gujaf-183	244	5	of	of	ADP
gujaf-183	244	6	the	the	DET
gujaf-183	244	7	bound	bound	ADJ
gujaf-183	244	8	test	test	NOUN
gujaf-183	244	9	f	f	NOUN
gujaf-183	244	10	-	-	PUNCT
gujaf-183	244	11	statistic	statistic	NOUN
gujaf-183	244	12	that	that	SCONJ
gujaf-183	244	13	the	the	DET
gujaf-183	244	14	long	long	ADV
gujaf-183	244	15	-	-	PUNCT
gujaf-183	244	16	run	run	VERB
gujaf-183	244	17	equilibrium	equilibrium	NOUN
gujaf-183	244	18	relationship	relationship	NOUN
gujaf-183	244	19	between	between	ADP
gujaf-183	244	20	∆gdp	∆gdp	NOUN
gujaf-183	244	21	and	and	CCONJ
gujaf-183	244	22	its	its	PRON
gujaf-183	244	23	main	main	ADJ
gujaf-183	244	24	determinants	determinant	NOUN
gujaf-183	244	25	is	be	AUX
gujaf-183	244	26	attainable	attainable	ADJ
gujaf-183	244	27	.	.	PUNCT
gujaf-183	245	1	table	table	NOUN
gujaf-183	245	2	5	5	NUM
gujaf-183	245	3	:	:	PUNCT
gujaf-183	245	4	the	the	DET
gujaf-183	245	5	result	result	NOUN
gujaf-183	245	6	of	of	ADP
gujaf-183	245	7	the	the	DET
gujaf-183	245	8	short	short	ADJ
gujaf-183	245	9	-	-	PUNCT
gujaf-183	245	10	run	run	NOUN
gujaf-183	245	11	and	and	CCONJ
gujaf-183	245	12	long	long	ADV
gujaf-183	245	13	-	-	PUNCT
gujaf-183	245	14	run	run	VERB
gujaf-183	245	15	coefficients	coefficient	NOUN
gujaf-183	245	16	of	of	ADP
gujaf-183	245	17	the	the	DET
gujaf-183	245	18	ardl	ardl	NOUN
gujaf-183	245	19	short	short	ADJ
gujaf-183	245	20	-	-	PUNCT
gujaf-183	245	21	run	run	NOUN
gujaf-183	245	22	coefficient	coefficient	ADJ
gujaf-183	245	23	variable	variable	ADJ
gujaf-183	245	24	coefficient	coefficient	NOUN
gujaf-183	245	25	std	std	NOUN
gujaf-183	245	26	.	.	NOUN
gujaf-183	245	27	error	error	NOUN
gujaf-183	245	28	t	t	NOUN
gujaf-183	245	29	-	-	PUNCT
gujaf-183	245	30	statistic	statistic	NOUN
gujaf-183	245	31	prob	prob	NOUN
gujaf-183	245	32	.	.	PUNCT
gujaf-183	246	1	d(sml	d(sml	NOUN
gujaf-183	246	2	)	)	PUNCT
gujaf-183	246	3	0.098861	0.098861	NUM
gujaf-183	246	4	0.118787	0.118787	NUM
gujaf-183	246	5	0.832257	0.832257	NUM
gujaf-183	246	6	0.4121	0.4121	NUM
gujaf-183	246	7	d(rintr	d(rintr	NOUN
gujaf-183	246	8	)	)	PUNCT
gujaf-183	247	1	0.074750	0.074750	NUM
gujaf-183	247	2	0.027477	0.027477	NUM
gujaf-183	247	3	2.720457	2.720457	NUM
gujaf-183	247	4	0.0082	0.0082	NUM
gujaf-183	247	5	d(logptfa	d(logptfa	NOUN
gujaf-183	247	6	)	)	PUNCT
gujaf-183	247	7	0.05286	0.05286	NUM
gujaf-183	247	8	0.012550	0.012550	NUM
gujaf-183	247	9	4.211952	4.211952	NUM
gujaf-183	247	10	0.0003	0.0003	NUM
gujaf-183	247	11	d(loggcf	d(loggcf	NOUN
gujaf-183	247	12	)	)	PUNCT
gujaf-183	247	13	0.911894	0.911894	NUM
gujaf-183	247	14	0.643310	0.643310	NUM
gujaf-183	247	15	1.417504	1.417504	NUM
gujaf-183	247	16	0.1670	0.1670	NUM
gujaf-183	247	17	d(loggdp	d(loggdp	NOUN
gujaf-183	247	18	)	)	PUNCT
gujaf-183	247	19	0.584271	0.584271	NUM
gujaf-183	247	20	0.234758	0.234758	NUM
gujaf-183	247	21	2.488820	2.488820	NUM
gujaf-183	247	22	0.0188	0.0188	NUM
gujaf-183	247	23	cointeq(-1	cointeq(-1	NOUN
gujaf-183	247	24	)	)	PUNCT
gujaf-183	247	25	-0.895250	-0.895250	NOUN
gujaf-183	247	26	0.123931	0.123931	NUM
gujaf-183	247	27	-3.996182	-3.996182	NOUN
gujaf-183	247	28	0.0004	0.0004	NUM
gujaf-183	247	29	cointeq	cointeq	NOUN
gujaf-183	247	30	=	=	SYM
gujaf-183	247	31	cmd	cmd	PROPN
gujaf-183	247	32	(	(	PUNCT
gujaf-183	247	33	0.1996*smc	0.1996*smc	NOUN
gujaf-183	247	34	-0.4890*rintr	-0.4890*rintr	NOUN
gujaf-183	247	35	+	+	X
gujaf-183	247	36	0.0026*ptfa	0.0026*ptfa	NUM
gujaf-183	248	1	+	+	X
gujaf-183	248	2	0.9119	0.9119	NUM
gujaf-183	248	3	*	*	PUNCT
gujaf-183	248	4	gcf	gcf	PROPN
gujaf-183	248	5	+	+	CCONJ
gujaf-183	248	6	2.4862*_gdp	2.4862*_gdp	NUM
gujaf-183	248	7	-16.1717	-16.1717	NUM
gujaf-183	248	8	)	)	PUNCT
gujaf-183	248	9	long	long	ADJ
gujaf-183	248	10	run	run	NOUN
gujaf-183	248	11	coefficients	coefficient	NOUN
gujaf-183	248	12	variable	variable	ADJ
gujaf-183	248	13	coefficient	coefficient	NOUN
gujaf-183	248	14	std	std	NOUN
gujaf-183	248	15	.	.	NOUN
gujaf-183	248	16	error	error	NOUN
gujaf-183	248	17	t	t	NOUN
gujaf-183	248	18	-	-	PUNCT
gujaf-183	248	19	statistic	statistic	NOUN
gujaf-183	248	20	prob	prob	NOUN
gujaf-183	248	21	.	.	PUNCT
gujaf-183	249	1	sml	sml	PROPN
gujaf-183	249	2	0.199619	0.199619	NUM
gujaf-183	249	3	0.054898	0.054898	NUM
gujaf-183	249	4	3.636179	3.636179	NUM
gujaf-183	249	5	0.0005	0.0005	NUM
gujaf-183	249	6	rintr	rintr	VERB
gujaf-183	249	7	0.489037	0.489037	NUM
gujaf-183	249	8	0.256532	0.256532	NUM
gujaf-183	249	9	1.906336	1.906336	NUM
gujaf-183	249	10	0.0666	0.0666	NUM
gujaf-183	249	11	logptfa	logptfa	VERB
gujaf-183	249	12	0.02397	0.02397	NUM
gujaf-183	249	13	0.008749	0.008749	NUM
gujaf-183	249	14	2.739742	2.739742	NUM
gujaf-183	249	15	0.0063	0.0063	NUM
gujaf-183	249	16	loggcf	loggcf	PROPN
gujaf-183	249	17	1.453925	1.453925	NUM
gujaf-183	249	18	0.562713	0.562713	NUM
gujaf-183	249	19	2.583777	2.583777	NUM
gujaf-183	249	20	0.0151	0.0151	NUM
gujaf-183	249	21	log∆gdp	log∆gdp	ADP
gujaf-183	249	22	2.486160	2.486160	NUM
gujaf-183	249	23	0.752409	0.752409	NUM
gujaf-183	249	24	3.304267	3.304267	NUM
gujaf-183	249	25	0.0025	0.0025	NUM
gujaf-183	249	26	c	c	NOUN
gujaf-183	249	27	-16.171685	-16.171685	SYM
gujaf-183	249	28	12.245780	12.245780	NUM
gujaf-183	249	29	-1.320592	-1.320592	NOUN
gujaf-183	249	30	0.1970	0.1970	NUM
gujaf-183	249	31	r	r	X
gujaf-183	249	32	-	-	PUNCT
gujaf-183	249	33	squared	square	VERB
gujaf-183	249	34	=	=	NOUN
gujaf-183	249	35	0.769667	0.769667	NUM
gujaf-183	249	36	;	;	PUNCT
gujaf-183	249	37	adjusted	adjust	VERB
gujaf-183	249	38	r	r	NOUN
gujaf-183	249	39	-	-	PUNCT
gujaf-183	249	40	squared=	squared=	NUM
gujaf-183	249	41	0.667150	0.667150	NUM
gujaf-183	249	42	;	;	PUNCT
gujaf-183	249	43	f	f	X
gujaf-183	249	44	-	-	PUNCT
gujaf-183	249	45	statistic=6.532245	statistic=6.532245	NOUN
gujaf-183	249	46	prob	prob	NOUN
gujaf-183	249	47	.	.	PUNCT
gujaf-183	250	1	(	(	PUNCT
gujaf-183	250	2	f	f	X
gujaf-183	250	3	-	-	PUNCT
gujaf-183	250	4	statistic	statistic	NOUN
gujaf-183	250	5	)	)	PUNCT
gujaf-183	250	6	=	=	SYM
gujaf-183	250	7	0.000048	0.000048	NUM
gujaf-183	250	8	selected	select	VERB
gujaf-183	250	9	model	model	NOUN
gujaf-183	250	10	:	:	PUNCT
gujaf-183	250	11	ardl	ardl	NOUN
gujaf-183	250	12	(	(	PUNCT
gujaf-183	250	13	1,0,1,0,1,1	1,0,1,0,1,1	NUM
gujaf-183	250	14	)	)	PUNCT
gujaf-183	250	15	source	source	NOUN
gujaf-183	250	16	:	:	PUNCT
gujaf-183	250	17	author	author	NOUN
gujaf-183	250	18	's	's	PART
gujaf-183	250	19	computation	computation	NOUN
gujaf-183	250	20	,	,	PUNCT
gujaf-183	250	21	2022	2022	NUM
gujaf-183	250	22	.	.	PUNCT
gujaf-183	251	1	with	with	ADP
gujaf-183	251	2	a	a	DET
gujaf-183	251	3	coefficient	coefficient	NOUN
gujaf-183	251	4	value	value	NOUN
gujaf-183	251	5	of	of	ADP
gujaf-183	251	6	89.5	89.5	NUM
gujaf-183	251	7	%	%	NOUN
gujaf-183	251	8	,	,	PUNCT
gujaf-183	251	9	the	the	DET
gujaf-183	251	10	lag	lag	NOUN
gujaf-183	251	11	error	error	NOUN
gujaf-183	251	12	correction	correction	NOUN
gujaf-183	251	13	term	term	NOUN
gujaf-183	251	14	cointeq(-1	cointeq(-1	PROPN
gujaf-183	251	15	)	)	PUNCT
gujaf-183	251	16	,	,	PUNCT
gujaf-183	251	17	which	which	PRON
gujaf-183	251	18	quantifies	quantify	VERB
gujaf-183	251	19	the	the	DET
gujaf-183	251	20	adjustment	adjustment	NOUN
gujaf-183	251	21	rate	rate	NOUN
gujaf-183	251	22	to	to	PART
gujaf-183	251	23	restore	restore	VERB
gujaf-183	251	24	long	long	ADJ
gujaf-183	251	25	-	-	PUNCT
gujaf-183	251	26	run	run	VERB
gujaf-183	251	27	equilibrium	equilibrium	NOUN
gujaf-183	251	28	in	in	ADP
gujaf-183	251	29	the	the	DET
gujaf-183	251	30	dynamic	dynamic	ADJ
gujaf-183	251	31	model	model	NOUN
gujaf-183	251	32	,	,	PUNCT
gujaf-183	251	33	has	have	VERB
gujaf-183	251	34	the	the	DET
gujaf-183	251	35	anticipated	anticipate	VERB
gujaf-183	251	36	negative	negative	ADJ
gujaf-183	251	37	sign	sign	NOUN
gujaf-183	251	38	.	.	PUNCT
gujaf-183	252	1	at	at	ADP
gujaf-183	252	2	a	a	DET
gujaf-183	252	3	1	1	NUM
gujaf-183	252	4	%	%	NOUN
gujaf-183	252	5	significance	significance	NOUN
gujaf-183	252	6	level	level	NOUN
gujaf-183	252	7	,	,	PUNCT
gujaf-183	252	8	it	it	PRON
gujaf-183	252	9	is	be	AUX
gujaf-183	252	10	statistically	statistically	ADV
gujaf-183	252	11	significant	significant	ADJ
gujaf-183	252	12	.	.	PUNCT
gujaf-183	253	1	the	the	DET
gujaf-183	253	2	high	high	ADJ
gujaf-183	253	3	coefficient	coefficient	NOUN
gujaf-183	253	4	shows	show	VERB
gujaf-183	253	5	that	that	SCONJ
gujaf-183	253	6	the	the	DET
gujaf-183	253	7	speed	speed	NOUN
gujaf-183	253	8	of	of	ADP
gujaf-183	253	9	adjustment	adjustment	NOUN
gujaf-183	253	10	to	to	ADP
gujaf-183	253	11	long	long	ADV
gujaf-183	253	12	-	-	PUNCT
gujaf-183	253	13	run	run	VERB
gujaf-183	253	14	equilibrium	equilibrium	NOUN
gujaf-183	253	15	is	be	AUX
gujaf-183	253	16	very	very	ADV
gujaf-183	253	17	high	high	ADJ
gujaf-183	253	18	if	if	SCONJ
gujaf-183	253	19	there	there	PRON
gujaf-183	253	20	is	be	VERB
gujaf-183	253	21	a	a	DET
gujaf-183	253	22	deviation	deviation	NOUN
gujaf-183	253	23	in	in	ADP
gujaf-183	253	24	the	the	DET
gujaf-183	253	25	short	short	ADJ
gujaf-183	253	26	-	-	PUNCT
gujaf-183	253	27	run	run	NOUN
gujaf-183	253	28	dynamic	dynamic	ADJ
gujaf-183	253	29	.	.	PUNCT
gujaf-183	254	1	this	this	PRON
gujaf-183	254	2	supports	support	VERB
gujaf-183	254	3	the	the	DET
gujaf-183	254	4	bound	bound	ADJ
gujaf-183	254	5	test	test	NOUN
gujaf-183	254	6	f	f	X
gujaf-183	254	7	-	-	PUNCT
gujaf-183	254	8	statistic	statistic	NOUN
gujaf-183	254	9	results	result	NOUN
gujaf-183	254	10	;	;	PUNCT
gujaf-183	254	11	the	the	DET
gujaf-183	254	12	long	long	ADV
gujaf-183	254	13	-	-	PUNCT
gujaf-183	254	14	run	run	VERB
gujaf-183	254	15	equilibrium	equilibrium	NOUN
gujaf-183	254	16	relationship	relationship	NOUN
gujaf-183	254	17	between	between	ADP
gujaf-183	254	18	capital	capital	NOUN
gujaf-183	254	19	market	market	NOUN
gujaf-183	254	20	development	development	NOUN
gujaf-183	254	21	and	and	CCONJ
gujaf-183	254	22	its	its	PRON
gujaf-183	254	23	main	main	ADJ
gujaf-183	254	24	determinants	determinant	NOUN
gujaf-183	254	25	is	be	AUX
gujaf-183	254	26	attainable	attainable	ADJ
gujaf-183	254	27	.	.	PUNCT
gujaf-183	255	1	gusau	gusau	ADJ
gujaf-183	255	2	journal	journal	PROPN
gujaf-183	255	3	of	of	ADP
gujaf-183	255	4	accounting	accounting	NOUN
gujaf-183	255	5	and	and	CCONJ
gujaf-183	255	6	finance	finance	NOUN
gujaf-183	255	7	,	,	PUNCT
gujaf-183	255	8	vol	vol	NOUN
gujaf-183	255	9	.	.	PROPN
gujaf-183	255	10	3	3	NUM
gujaf-183	255	11	,	,	PUNCT
gujaf-183	255	12	issue	issue	NOUN
gujaf-183	255	13	3	3	NUM
gujaf-183	255	14	,	,	PUNCT
gujaf-183	255	15	october	october	PROPN
gujaf-183	255	16	,	,	PUNCT
gujaf-183	255	17	2022	2022	NUM
gujaf-183	255	18	112	112	NUM
gujaf-183	255	19	residual	residual	ADJ
gujaf-183	255	20	diagnostic	diagnostic	ADJ
gujaf-183	255	21	test	test	NOUN
gujaf-183	255	22	serial	serial	ADJ
gujaf-183	255	23	correlation	correlation	NOUN
gujaf-183	255	24	,	,	PUNCT
gujaf-183	255	25	heteroskedasticity	heteroskedasticity	NOUN
gujaf-183	255	26	and	and	CCONJ
gujaf-183	255	27	normality	normality	NOUN
gujaf-183	255	28	tests	test	NOUN
gujaf-183	255	29	were	be	AUX
gujaf-183	255	30	conducted	conduct	VERB
gujaf-183	255	31	to	to	PART
gujaf-183	255	32	ensure	ensure	VERB
gujaf-183	255	33	that	that	SCONJ
gujaf-183	255	34	models	model	NOUN
gujaf-183	255	35	are	be	AUX
gujaf-183	255	36	void	void	ADJ
gujaf-183	255	37	of	of	ADP
gujaf-183	255	38	biased	biased	ADJ
gujaf-183	255	39	results	result	NOUN
gujaf-183	255	40	.	.	PUNCT
gujaf-183	256	1	the	the	DET
gujaf-183	256	2	errors	error	NOUN
gujaf-183	256	3	of	of	ADP
gujaf-183	256	4	these	these	DET
gujaf-183	256	5	models	model	NOUN
gujaf-183	256	6	must	must	AUX
gujaf-183	256	7	be	be	AUX
gujaf-183	256	8	serially	serially	ADV
gujaf-183	256	9	independent	independent	ADJ
gujaf-183	256	10	.	.	PUNCT
gujaf-183	257	1	the	the	DET
gujaf-183	257	2	parameter	parameter	NOUN
gujaf-183	257	3	estimates	estimate	NOUN
gujaf-183	257	4	will	will	AUX
gujaf-183	257	5	not	not	PART
gujaf-183	257	6	be	be	AUX
gujaf-183	257	7	consistent	consistent	ADJ
gujaf-183	257	8	because	because	SCONJ
gujaf-183	257	9	of	of	ADP
gujaf-183	257	10	the	the	DET
gujaf-183	257	11	lagged	lag	VERB
gujaf-183	257	12	value	value	NOUN
gujaf-183	257	13	of	of	ADP
gujaf-183	257	14	the	the	DET
gujaf-183	257	15	dependent	dependent	ADJ
gujaf-183	257	16	variable	variable	NOUN
gujaf-183	257	17	that	that	PRON
gujaf-183	257	18	appears	appear	VERB
gujaf-183	257	19	as	as	ADP
gujaf-183	257	20	regressors	regressor	NOUN
gujaf-183	257	21	in	in	ADP
gujaf-183	257	22	the	the	DET
gujaf-183	257	23	model	model	NOUN
gujaf-183	257	24	.	.	PUNCT
gujaf-183	258	1	when	when	SCONJ
gujaf-183	258	2	a	a	DET
gujaf-183	258	3	regression	regression	NOUN
gujaf-183	258	4	model	model	NOUN
gujaf-183	258	5	includes	include	VERB
gujaf-183	258	6	the	the	DET
gujaf-183	258	7	lagged	lag	VERB
gujaf-183	258	8	value	value	NOUN
gujaf-183	258	9	of	of	ADP
gujaf-183	258	10	the	the	DET
gujaf-183	258	11	dependent	dependent	ADJ
gujaf-183	258	12	variable	variable	NOUN
gujaf-183	258	13	as	as	ADP
gujaf-183	258	14	a	a	DET
gujaf-183	258	15	regressor	regressor	NOUN
gujaf-183	258	16	,	,	PUNCT
gujaf-183	258	17	using	use	VERB
gujaf-183	258	18	the	the	DET
gujaf-183	258	19	durbin	durbin	ADJ
gujaf-183	258	20	-	-	PUNCT
gujaf-183	258	21	watson	watson	NOUN
gujaf-183	258	22	d	d	PROPN
gujaf-183	258	23	test	test	NOUN
gujaf-183	258	24	to	to	PART
gujaf-183	258	25	detect	detect	VERB
gujaf-183	258	26	serial	serial	ADJ
gujaf-183	258	27	correlation	correlation	NOUN
gujaf-183	258	28	will	will	AUX
gujaf-183	258	29	be	be	AUX
gujaf-183	258	30	biased	bias	VERB
gujaf-183	258	31	in	in	ADP
gujaf-183	258	32	such	such	DET
gujaf-183	258	33	a	a	DET
gujaf-183	258	34	model	model	NOUN
gujaf-183	258	35	.	.	PUNCT
gujaf-183	259	1	the	the	DET
gujaf-183	259	2	result	result	NOUN
gujaf-183	259	3	of	of	ADP
gujaf-183	259	4	the	the	DET
gujaf-183	259	5	breusch	breusch	ADJ
gujaf-183	259	6	-	-	PUNCT
gujaf-183	259	7	godfrey	godfrey	NOUN
gujaf-183	259	8	test	test	NOUN
gujaf-183	259	9	from	from	ADP
gujaf-183	259	10	the	the	DET
gujaf-183	259	11	two	two	NUM
gujaf-183	259	12	models	model	NOUN
gujaf-183	259	13	shows	show	VERB
gujaf-183	259	14	that	that	SCONJ
gujaf-183	259	15	h0	h0	NOUN
gujaf-183	259	16	can	can	AUX
gujaf-183	259	17	not	not	PART
gujaf-183	259	18	be	be	AUX
gujaf-183	259	19	rejected	reject	VERB
gujaf-183	259	20	because	because	SCONJ
gujaf-183	259	21	the	the	DET
gujaf-183	259	22	p	p	NOUN
gujaf-183	259	23	-	-	PUNCT
gujaf-183	259	24	value	value	NOUN
gujaf-183	259	25	of	of	ADP
gujaf-183	259	26	obs*r	obs*r	NOUN
gujaf-183	259	27	-	-	PUNCT
gujaf-183	259	28	squared	square	VERB
gujaf-183	259	29	and	and	CCONJ
gujaf-183	259	30	f	f	X
gujaf-183	259	31	-	-	PUNCT
gujaf-183	259	32	statistic	statistic	NOUN
gujaf-183	259	33	in	in	ADP
gujaf-183	259	34	both	both	DET
gujaf-183	259	35	models	model	NOUN
gujaf-183	259	36	is	be	AUX
gujaf-183	259	37	more	more	ADJ
gujaf-183	259	38	than	than	ADP
gujaf-183	259	39	0.05	0.05	NUM
gujaf-183	259	40	significant	significant	ADJ
gujaf-183	259	41	level	level	NOUN
gujaf-183	259	42	(	(	PUNCT
gujaf-183	259	43	see	see	VERB
gujaf-183	259	44	table	table	NOUN
gujaf-183	259	45	1	1	NUM
gujaf-183	259	46	from	from	ADP
gujaf-183	259	47	the	the	DET
gujaf-183	259	48	appendix	appendix	NOUN
gujaf-183	259	49	)	)	PUNCT
gujaf-183	259	50	.	.	PUNCT
gujaf-183	260	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-183	260	2	occurs	occur	VERB
gujaf-183	260	3	when	when	SCONJ
gujaf-183	260	4	a	a	DET
gujaf-183	260	5	model	model	NOUN
gujaf-183	260	6	's	's	PART
gujaf-183	260	7	error	error	NOUN
gujaf-183	260	8	term	term	NOUN
gujaf-183	260	9	's	's	PART
gujaf-183	260	10	variance	variance	NOUN
gujaf-183	260	11	is	be	AUX
gujaf-183	260	12	not	not	PART
gujaf-183	260	13	constant	constant	ADJ
gujaf-183	260	14	;	;	PUNCT
gujaf-183	260	15	it	it	PRON
gujaf-183	260	16	varies	vary	VERB
gujaf-183	260	17	as	as	ADP
gujaf-183	260	18	an	an	DET
gujaf-183	260	19	independent	independent	ADJ
gujaf-183	260	20	variable	variable	NOUN
gujaf-183	260	21	.	.	PUNCT
gujaf-183	261	1	it	it	PRON
gujaf-183	261	2	causes	cause	VERB
gujaf-183	261	3	the	the	DET
gujaf-183	261	4	standard	standard	ADJ
gujaf-183	261	5	error	error	NOUN
gujaf-183	261	6	estimates	estimate	NOUN
gujaf-183	261	7	biased	bias	VERB
gujaf-183	261	8	,	,	PUNCT
gujaf-183	261	9	leading	lead	VERB
gujaf-183	261	10	to	to	ADP
gujaf-183	261	11	unreliable	unreliable	ADJ
gujaf-183	261	12	hypothesis	hypothesis	NOUN
gujaf-183	261	13	testing	testing	NOUN
gujaf-183	261	14	.	.	PUNCT
gujaf-183	262	1	there	there	PRON
gujaf-183	262	2	are	be	VERB
gujaf-183	262	3	numerous	numerous	ADJ
gujaf-183	262	4	tests	test	NOUN
gujaf-183	262	5	to	to	PART
gujaf-183	262	6	detect	detect	VERB
gujaf-183	262	7	heteroskedasticity	heteroskedasticity	NOUN
gujaf-183	262	8	in	in	ADP
gujaf-183	262	9	the	the	DET
gujaf-183	262	10	model	model	NOUN
gujaf-183	262	11	,	,	PUNCT
gujaf-183	262	12	but	but	CCONJ
gujaf-183	262	13	the	the	DET
gujaf-183	262	14	breusch	breusch	ADV
gujaf-183	262	15	-	-	PUNCT
gujaf-183	262	16	pagan	pagan	VERB
gujaf-183	262	17	-	-	PUNCT
gujaf-183	262	18	godfrey	godfrey	NOUN
gujaf-183	262	19	test	test	NOUN
gujaf-183	262	20	is	be	AUX
gujaf-183	262	21	used	use	VERB
gujaf-183	262	22	in	in	ADP
gujaf-183	262	23	this	this	DET
gujaf-183	262	24	study	study	NOUN
gujaf-183	262	25	.	.	PUNCT
gujaf-183	263	1	from	from	ADP
gujaf-183	263	2	table	table	NOUN
gujaf-183	263	3	2	2	NUM
gujaf-183	263	4	in	in	ADP
gujaf-183	263	5	the	the	DET
gujaf-183	263	6	appendix	appendix	NOUN
gujaf-183	263	7	,	,	PUNCT
gujaf-183	263	8	the	the	DET
gujaf-183	263	9	results	result	NOUN
gujaf-183	263	10	show	show	VERB
gujaf-183	263	11	that	that	SCONJ
gujaf-183	263	12	all	all	DET
gujaf-183	263	13	the	the	DET
gujaf-183	263	14	criterion	criterion	NOUN
gujaf-183	263	15	(	(	PUNCT
gujaf-183	263	16	f	f	PROPN
gujaf-183	263	17	statistic	statistic	NOUN
gujaf-183	263	18	and	and	CCONJ
gujaf-183	263	19	obs	obs	PROPN
gujaf-183	263	20	*	*	PUNCT
gujaf-183	263	21	r	r	NOUN
gujaf-183	263	22	-	-	PUNCT
gujaf-183	263	23	squared	square	VERB
gujaf-183	263	24	)	)	PUNCT
gujaf-183	263	25	agrees	agree	VERB
gujaf-183	263	26	that	that	SCONJ
gujaf-183	263	27	the	the	DET
gujaf-183	263	28	estimated	estimate	VERB
gujaf-183	263	29	ardl	ardl	NOUN
gujaf-183	263	30	model	model	NOUN
gujaf-183	263	31	1(2	1(2	NUM
gujaf-183	263	32	,	,	PUNCT
gujaf-183	263	33	0	0	NUM
gujaf-183	263	34	,	,	PUNCT
gujaf-183	263	35	0	0	NUM
gujaf-183	263	36	,	,	PUNCT
gujaf-183	263	37	0	0	NUM
gujaf-183	263	38	,	,	PUNCT
gujaf-183	263	39	0	0	NUM
gujaf-183	263	40	,	,	PUNCT
gujaf-183	263	41	2	2	NUM
gujaf-183	263	42	,	,	PUNCT
gujaf-183	263	43	1)and	1)and	NUM
gujaf-183	263	44	ardl	ardl	NOUN
gujaf-183	263	45	model	model	NOUN
gujaf-183	263	46	2	2	NUM
gujaf-183	263	47	(	(	PUNCT
gujaf-183	263	48	1	1	NUM
gujaf-183	263	49	,	,	PUNCT
gujaf-183	263	50	0	0	NUM
gujaf-183	263	51	,	,	PUNCT
gujaf-183	263	52	1	1	NUM
gujaf-183	263	53	,	,	PUNCT
gujaf-183	263	54	0	0	NUM
gujaf-183	263	55	,	,	PUNCT
gujaf-183	263	56	1	1	NUM
gujaf-183	263	57	,	,	PUNCT
gujaf-183	263	58	1	1	NUM
gujaf-183	263	59	)	)	PUNCT
gujaf-183	263	60	in	in	ADP
gujaf-183	263	61	this	this	DET
gujaf-183	263	62	study	study	NOUN
gujaf-183	263	63	are	be	AUX
gujaf-183	263	64	free	free	ADJ
gujaf-183	263	65	from	from	ADP
gujaf-183	263	66	the	the	DET
gujaf-183	263	67	problem	problem	NOUN
gujaf-183	263	68	of	of	ADP
gujaf-183	263	69	heteroskedasticity	heteroskedasticity	NOUN
gujaf-183	263	70	because	because	SCONJ
gujaf-183	263	71	the	the	DET
gujaf-183	263	72	p	p	NOUN
gujaf-183	263	73	-	-	PUNCT
gujaf-183	263	74	value	value	NOUN
gujaf-183	263	75	(	(	PUNCT
gujaf-183	263	76	0.0764	0.0764	NUM
gujaf-183	263	77	and	and	CCONJ
gujaf-183	263	78	0.1054	0.1054	NUM
gujaf-183	263	79	)	)	PUNCT
gujaf-183	263	80	of	of	ADP
gujaf-183	263	81	model	model	NOUN
gujaf-183	263	82	1	1	NUM
gujaf-183	263	83	and	and	CCONJ
gujaf-183	263	84	p	p	X
gujaf-183	263	85	value(0.0903	value(0.0903	PROPN
gujaf-183	263	86	and	and	CCONJ
gujaf-183	263	87	0.1126)of	0.1126)of	NUM
gujaf-183	263	88	model	model	NOUN
gujaf-183	263	89	2	2	NUM
gujaf-183	263	90	is	be	AUX
gujaf-183	263	91	greater	great	ADJ
gujaf-183	263	92	than	than	ADP
gujaf-183	263	93	0.05	0.05	NUM
gujaf-183	263	94	significant	significant	ADJ
gujaf-183	263	95	.	.	PUNCT
gujaf-183	264	1	also	also	ADV
gujaf-183	264	2	,	,	PUNCT
gujaf-183	264	3	the	the	DET
gujaf-183	264	4	jarque	jarque	NOUN
gujaf-183	264	5	-	-	PUNCT
gujaf-183	264	6	berra	berra	PROPN
gujaf-183	264	7	test	test	NOUN
gujaf-183	264	8	shows	show	VERB
gujaf-183	264	9	that	that	SCONJ
gujaf-183	264	10	the	the	DET
gujaf-183	264	11	error	error	NOUN
gujaf-183	264	12	terms	term	NOUN
gujaf-183	264	13	of	of	ADP
gujaf-183	264	14	the	the	DET
gujaf-183	264	15	estimated	estimate	VERB
gujaf-183	264	16	ardl	ardl	NOUN
gujaf-183	264	17	model	model	NOUN
gujaf-183	264	18	1	1	NUM
gujaf-183	264	19	(	(	PUNCT
gujaf-183	264	20	2	2	NUM
gujaf-183	264	21	,	,	PUNCT
gujaf-183	264	22	0	0	NUM
gujaf-183	264	23	,	,	PUNCT
gujaf-183	264	24	0	0	NUM
gujaf-183	264	25	,	,	PUNCT
gujaf-183	264	26	0	0	NUM
gujaf-183	264	27	,	,	PUNCT
gujaf-183	264	28	0	0	NUM
gujaf-183	264	29	,	,	PUNCT
gujaf-183	264	30	2	2	NUM
gujaf-183	264	31	,	,	PUNCT
gujaf-183	264	32	1	1	NUM
gujaf-183	264	33	)	)	PUNCT
gujaf-183	264	34	and	and	CCONJ
gujaf-183	264	35	ardl	ardl	NOUN
gujaf-183	264	36	model	model	NOUN
gujaf-183	264	37	2	2	NUM
gujaf-183	264	38	(	(	PUNCT
gujaf-183	264	39	1	1	NUM
gujaf-183	264	40	,	,	PUNCT
gujaf-183	264	41	0	0	NUM
gujaf-183	264	42	,	,	PUNCT
gujaf-183	264	43	1	1	NUM
gujaf-183	264	44	,	,	PUNCT
gujaf-183	264	45	0	0	NUM
gujaf-183	264	46	,	,	PUNCT
gujaf-183	264	47	1	1	NUM
gujaf-183	264	48	,	,	PUNCT
gujaf-183	264	49	1	1	NUM
gujaf-183	264	50	)	)	PUNCT
gujaf-183	264	51	are	be	AUX
gujaf-183	264	52	generally	generally	ADV
gujaf-183	264	53	distributed	distribute	VERB
gujaf-183	264	54	because	because	SCONJ
gujaf-183	264	55	their	their	PRON
gujaf-183	264	56	respective	respective	ADJ
gujaf-183	264	57	p	p	NOUN
gujaf-183	264	58	-	-	PUNCT
gujaf-183	264	59	value	value	NOUN
gujaf-183	264	60	of	of	ADP
gujaf-183	264	61	0.080	0.080	NUM
gujaf-183	264	62	and	and	CCONJ
gujaf-183	264	63	0.43	0.43	NUM
gujaf-183	264	64	is	be	AUX
gujaf-183	264	65	more	more	ADJ
gujaf-183	264	66	than	than	ADP
gujaf-183	264	67	the	the	DET
gujaf-183	264	68	0.05	0.05	NUM
gujaf-183	264	69	significance	significance	NOUN
gujaf-183	264	70	level	level	NOUN
gujaf-183	264	71	.	.	PUNCT
gujaf-183	265	1	discussion	discussion	NOUN
gujaf-183	265	2	of	of	ADP
gujaf-183	265	3	findings	finding	NOUN
gujaf-183	265	4	the	the	DET
gujaf-183	265	5	result	result	NOUN
gujaf-183	265	6	in	in	ADP
gujaf-183	265	7	table	table	NOUN
gujaf-183	265	8	4	4	NUM
gujaf-183	265	9	shows	show	VERB
gujaf-183	265	10	that	that	SCONJ
gujaf-183	265	11	∆gdp	∆gdp	NOUN
gujaf-183	265	12	is	be	AUX
gujaf-183	265	13	a	a	DET
gujaf-183	265	14	negative	negative	ADJ
gujaf-183	265	15	function	function	NOUN
gujaf-183	265	16	of	of	ADP
gujaf-183	265	17	the	the	DET
gujaf-183	265	18	exchange	exchange	NOUN
gujaf-183	265	19	rate	rate	NOUN
gujaf-183	265	20	in	in	ADP
gujaf-183	265	21	the	the	DET
gujaf-183	265	22	short	short	ADJ
gujaf-183	265	23	-	-	PUNCT
gujaf-183	265	24	run	run	NOUN
gujaf-183	265	25	and	and	CCONJ
gujaf-183	265	26	long	long	ADV
gujaf-183	265	27	-	-	PUNCT
gujaf-183	265	28	run	run	NOUN
gujaf-183	265	29	under	under	ADP
gujaf-183	265	30	the	the	DET
gujaf-183	265	31	period	period	NOUN
gujaf-183	265	32	review	review	NOUN
gujaf-183	265	33	and	and	CCONJ
gujaf-183	265	34	is	be	AUX
gujaf-183	265	35	statistically	statistically	ADV
gujaf-183	265	36	significant	significant	ADJ
gujaf-183	265	37	at	at	ADP
gujaf-183	265	38	a	a	DET
gujaf-183	265	39	1	1	NUM
gujaf-183	265	40	%	%	NOUN
gujaf-183	265	41	significance	significance	NOUN
gujaf-183	265	42	level	level	NOUN
gujaf-183	265	43	.	.	PUNCT
gujaf-183	266	1	the	the	DET
gujaf-183	266	2	negative	negative	ADJ
gujaf-183	266	3	coefficient	coefficient	NOUN
gujaf-183	266	4	of	of	ADP
gujaf-183	266	5	d(exch	d(exch	NOUN
gujaf-183	266	6	)	)	PUNCT
gujaf-183	266	7	and	and	CCONJ
gujaf-183	266	8	exch	exch	PROPN
gujaf-183	266	9	implies	imply	VERB
gujaf-183	266	10	that	that	SCONJ
gujaf-183	266	11	both	both	CCONJ
gujaf-183	266	12	the	the	DET
gujaf-183	266	13	short	short	ADJ
gujaf-183	266	14	and	and	CCONJ
gujaf-183	266	15	long	long	ADV
gujaf-183	266	16	-	-	PUNCT
gujaf-183	266	17	run	run	VERB
gujaf-183	266	18	rise	rise	NOUN
gujaf-183	266	19	(	(	PUNCT
gujaf-183	266	20	fall	fall	NOUN
gujaf-183	266	21	)	)	PUNCT
gujaf-183	266	22	in	in	ADP
gujaf-183	266	23	the	the	DET
gujaf-183	266	24	exchange	exchange	NOUN
gujaf-183	266	25	rate	rate	NOUN
gujaf-183	266	26	moves	move	NOUN
gujaf-183	266	27	at	at	ADP
gujaf-183	266	28	a	a	DET
gujaf-183	266	29	faster	fast	ADJ
gujaf-183	266	30	rate	rate	NOUN
gujaf-183	266	31	(	(	PUNCT
gujaf-183	266	32	slower	slow	ADJ
gujaf-183	266	33	rate	rate	NOUN
gujaf-183	266	34	)	)	PUNCT
gujaf-183	266	35	than	than	ADP
gujaf-183	266	36	the	the	DET
gujaf-183	266	37	growth	growth	NOUN
gujaf-183	266	38	rate	rate	NOUN
gujaf-183	266	39	of	of	ADP
gujaf-183	266	40	outputs	output	NOUN
gujaf-183	266	41	in	in	ADP
gujaf-183	266	42	the	the	DET
gujaf-183	266	43	economy	economy	NOUN
gujaf-183	266	44	.	.	PUNCT
gujaf-183	267	1	the	the	DET
gujaf-183	267	2	result	result	NOUN
gujaf-183	267	3	reveals	reveal	VERB
gujaf-183	267	4	that	that	SCONJ
gujaf-183	267	5	at	at	ADP
gujaf-183	267	6	a	a	DET
gujaf-183	267	7	1	1	NUM
gujaf-183	267	8	%	%	NOUN
gujaf-183	267	9	significance	significance	NOUN
gujaf-183	267	10	level	level	NOUN
gujaf-183	267	11	,	,	PUNCT
gujaf-183	267	12	a	a	DET
gujaf-183	267	13	1	1	NUM
gujaf-183	267	14	%	%	NOUN
gujaf-183	267	15	reduction	reduction	NOUN
gujaf-183	267	16	in	in	ADP
gujaf-183	267	17	the	the	DET
gujaf-183	267	18	exchange	exchange	NOUN
gujaf-183	267	19	rate	rate	NOUN
gujaf-183	267	20	is	be	AUX
gujaf-183	267	21	expected	expect	VERB
gujaf-183	267	22	to	to	PART
gujaf-183	267	23	raise	raise	VERB
gujaf-183	267	24	economic	economic	ADJ
gujaf-183	267	25	growth	growth	NOUN
gujaf-183	267	26	by	by	ADP
gujaf-183	267	27	0.018	0.018	NUM
gujaf-183	267	28	in	in	ADP
gujaf-183	267	29	the	the	DET
gujaf-183	267	30	long	long	ADJ
gujaf-183	267	31	run	run	NOUN
gujaf-183	267	32	.	.	PUNCT
gujaf-183	268	1	changes	change	NOUN
gujaf-183	268	2	in	in	ADP
gujaf-183	268	3	the	the	DET
gujaf-183	268	4	labour	labour	ADJ
gujaf-183	268	5	force	force	NOUN
gujaf-183	268	6	were	be	AUX
gujaf-183	268	7	insignificant	insignificant	ADJ
gujaf-183	268	8	in	in	ADP
gujaf-183	268	9	the	the	DET
gujaf-183	268	10	short	short	ADJ
gujaf-183	268	11	and	and	CCONJ
gujaf-183	268	12	long	long	ADJ
gujaf-183	268	13	run	run	NOUN
gujaf-183	268	14	.	.	PUNCT
gujaf-183	269	1	this	this	PRON
gujaf-183	269	2	could	could	AUX
gujaf-183	269	3	be	be	AUX
gujaf-183	269	4	attributed	attribute	VERB
gujaf-183	269	5	to	to	ADP
gujaf-183	269	6	nigeria	nigeria	PROPN
gujaf-183	269	7	's	's	PART
gujaf-183	269	8	continuous	continuous	ADJ
gujaf-183	269	9	unemployment	unemployment	NOUN
gujaf-183	269	10	rate	rate	NOUN
gujaf-183	269	11	rise	rise	NOUN
gujaf-183	269	12	in	in	ADP
gujaf-183	269	13	the	the	DET
gujaf-183	269	14	previous	previous	ADJ
gujaf-183	269	15	years	year	NOUN
gujaf-183	269	16	.	.	PUNCT
gujaf-183	270	1	the	the	DET
gujaf-183	270	2	pension	pension	NOUN
gujaf-183	270	3	fund	fund	NOUN
gujaf-183	270	4	was	be	AUX
gujaf-183	270	5	both	both	PRON
gujaf-183	270	6	positively	positively	ADV
gujaf-183	270	7	significant	significant	ADJ
gujaf-183	270	8	in	in	ADP
gujaf-183	270	9	the	the	DET
gujaf-183	270	10	short	short	ADJ
gujaf-183	270	11	and	and	CCONJ
gujaf-183	270	12	long	long	ADJ
gujaf-183	270	13	run	run	NOUN
gujaf-183	270	14	;	;	PUNCT
gujaf-183	270	15	it	it	PRON
gujaf-183	270	16	implies	imply	VERB
gujaf-183	270	17	that	that	SCONJ
gujaf-183	270	18	the	the	DET
gujaf-183	270	19	increase	increase	NOUN
gujaf-183	270	20	in	in	ADP
gujaf-183	270	21	the	the	DET
gujaf-183	270	22	pension	pension	NOUN
gujaf-183	270	23	fund	fund	NOUN
gujaf-183	270	24	scheme	scheme	NOUN
gujaf-183	270	25	tends	tend	VERB
gujaf-183	270	26	to	to	PART
gujaf-183	270	27	increase	increase	VERB
gujaf-183	270	28	economic	economic	ADJ
gujaf-183	270	29	growth	growth	NOUN
gujaf-183	270	30	.	.	PUNCT
gujaf-183	271	1	gusau	gusau	ADJ
gujaf-183	271	2	journal	journal	PROPN
gujaf-183	271	3	of	of	ADP
gujaf-183	271	4	accounting	accounting	NOUN
gujaf-183	271	5	and	and	CCONJ
gujaf-183	271	6	finance	finance	NOUN
gujaf-183	271	7	,	,	PUNCT
gujaf-183	271	8	vol	vol	NOUN
gujaf-183	271	9	.	.	PROPN
gujaf-183	271	10	3	3	NUM
gujaf-183	271	11	,	,	PUNCT
gujaf-183	271	12	issue	issue	NOUN
gujaf-183	271	13	3	3	NUM
gujaf-183	271	14	,	,	PUNCT
gujaf-183	271	15	october	october	PROPN
gujaf-183	271	16	,	,	PUNCT
gujaf-183	271	17	2022	2022	NUM
gujaf-183	271	18	113	113	NUM
gujaf-183	271	19	economic	economic	ADJ
gujaf-183	271	20	growth	growth	NOUN
gujaf-183	271	21	is	be	AUX
gujaf-183	271	22	a	a	DET
gujaf-183	271	23	positive	positive	ADJ
gujaf-183	271	24	function	function	NOUN
gujaf-183	271	25	of	of	ADP
gujaf-183	271	26	capital	capital	NOUN
gujaf-183	271	27	market	market	NOUN
gujaf-183	271	28	development	development	NOUN
gujaf-183	271	29	in	in	ADP
gujaf-183	271	30	both	both	CCONJ
gujaf-183	271	31	the	the	DET
gujaf-183	271	32	short	short	ADJ
gujaf-183	271	33	and	and	CCONJ
gujaf-183	271	34	long	long	ADJ
gujaf-183	271	35	run	run	NOUN
gujaf-183	271	36	;	;	PUNCT
gujaf-183	271	37	a	a	DET
gujaf-183	271	38	1	1	NUM
gujaf-183	271	39	%	%	NOUN
gujaf-183	271	40	increase	increase	NOUN
gujaf-183	271	41	in	in	ADP
gujaf-183	271	42	capital	capital	NOUN
gujaf-183	271	43	market	market	NOUN
gujaf-183	271	44	development	development	NOUN
gujaf-183	271	45	produces	produce	VERB
gujaf-183	271	46	a	a	DET
gujaf-183	271	47	0.15	0.15	NUM
gujaf-183	271	48	%	%	NOUN
gujaf-183	271	49	increase	increase	NOUN
gujaf-183	271	50	in	in	ADP
gujaf-183	271	51	economic	economic	ADJ
gujaf-183	271	52	growth	growth	NOUN
gujaf-183	271	53	(	(	PUNCT
gujaf-183	271	54	∆gdp	∆gdp	NOUN
gujaf-183	271	55	)	)	PUNCT
gujaf-183	271	56	.	.	PUNCT
gujaf-183	272	1	interest	interest	NOUN
gujaf-183	272	2	rates	rate	NOUN
gujaf-183	272	3	negatively	negatively	ADV
gujaf-183	272	4	influenced	influence	VERB
gujaf-183	272	5	economic	economic	ADJ
gujaf-183	272	6	growth	growth	NOUN
gujaf-183	272	7	in	in	ADP
gujaf-183	272	8	the	the	DET
gujaf-183	272	9	short	short	ADJ
gujaf-183	272	10	-	-	PUNCT
gujaf-183	272	11	run	run	NOUN
gujaf-183	272	12	and	and	CCONJ
gujaf-183	272	13	long	long	ADV
gujaf-183	272	14	-	-	PUNCT
gujaf-183	272	15	run	run	VERB
gujaf-183	272	16	,	,	PUNCT
gujaf-183	272	17	respectively	respectively	ADV
gujaf-183	272	18	.	.	PUNCT
gujaf-183	273	1	a	a	DET
gujaf-183	273	2	1	1	NUM
gujaf-183	273	3	%	%	NOUN
gujaf-183	273	4	increase	increase	NOUN
gujaf-183	273	5	in	in	ADP
gujaf-183	273	6	interest	interest	NOUN
gujaf-183	273	7	rate	rate	NOUN
gujaf-183	273	8	produces	produce	VERB
gujaf-183	273	9	a	a	DET
gujaf-183	273	10	0.25	0.25	NUM
gujaf-183	273	11	increase	increase	NOUN
gujaf-183	273	12	in	in	ADP
gujaf-183	273	13	economic	economic	ADJ
gujaf-183	273	14	growth	growth	NOUN
gujaf-183	273	15	in	in	ADP
gujaf-183	273	16	the	the	DET
gujaf-183	273	17	long	long	ADJ
gujaf-183	273	18	run	run	NOUN
gujaf-183	273	19	.	.	PUNCT
gujaf-183	274	1	gross	gross	ADJ
gujaf-183	274	2	capital	capital	NOUN
gujaf-183	274	3	formation	formation	NOUN
gujaf-183	274	4	was	be	AUX
gujaf-183	274	5	not	not	PART
gujaf-183	274	6	significant	significant	ADJ
gujaf-183	274	7	both	both	CCONJ
gujaf-183	274	8	in	in	ADP
gujaf-183	274	9	the	the	DET
gujaf-183	274	10	short	short	ADJ
gujaf-183	274	11	-	-	PUNCT
gujaf-183	274	12	run	run	NOUN
gujaf-183	274	13	and	and	CCONJ
gujaf-183	274	14	long	long	ADV
gujaf-183	274	15	-	-	PUNCT
gujaf-183	274	16	run	run	VERB
gujaf-183	274	17	.	.	PUNCT
gujaf-183	275	1	table	table	NOUN
gujaf-183	275	2	5	5	NUM
gujaf-183	275	3	shows	show	VERB
gujaf-183	275	4	that	that	SCONJ
gujaf-183	275	5	capital	capital	NOUN
gujaf-183	275	6	market	market	NOUN
gujaf-183	275	7	development	development	NOUN
gujaf-183	275	8	is	be	AUX
gujaf-183	275	9	a	a	DET
gujaf-183	275	10	negative	negative	ADJ
gujaf-183	275	11	function	function	NOUN
gujaf-183	275	12	of	of	ADP
gujaf-183	275	13	stock	stock	NOUN
gujaf-183	275	14	market	market	NOUN
gujaf-183	275	15	liquidity	liquidity	NOUN
gujaf-183	275	16	in	in	ADP
gujaf-183	275	17	the	the	DET
gujaf-183	275	18	short	short	ADJ
gujaf-183	275	19	-	-	PUNCT
gujaf-183	275	20	run	run	NOUN
gujaf-183	275	21	and	and	CCONJ
gujaf-183	275	22	long	long	ADV
gujaf-183	275	23	-	-	PUNCT
gujaf-183	275	24	run	run	NOUN
gujaf-183	275	25	under	under	ADP
gujaf-183	275	26	the	the	DET
gujaf-183	275	27	period	period	NOUN
gujaf-183	275	28	review	review	NOUN
gujaf-183	275	29	.	.	PUNCT
gujaf-183	276	1	it	it	PRON
gujaf-183	276	2	is	be	AUX
gujaf-183	276	3	statistically	statistically	ADV
gujaf-183	276	4	significant	significant	ADJ
gujaf-183	276	5	at	at	ADP
gujaf-183	276	6	a	a	DET
gujaf-183	276	7	1	1	NUM
gujaf-183	276	8	%	%	NOUN
gujaf-183	276	9	significance	significance	NOUN
gujaf-183	276	10	level	level	NOUN
gujaf-183	276	11	.	.	PUNCT
gujaf-183	277	1	the	the	DET
gujaf-183	277	2	positive	positive	ADJ
gujaf-183	277	3	coefficient	coefficient	NOUN
gujaf-183	277	4	of	of	ADP
gujaf-183	277	5	d(sml	d(sml	PROPN
gujaf-183	277	6	)	)	PUNCT
gujaf-183	277	7	and	and	CCONJ
gujaf-183	277	8	sml	sml	PROPN
gujaf-183	277	9	implies	imply	VERB
gujaf-183	277	10	that	that	SCONJ
gujaf-183	277	11	both	both	CCONJ
gujaf-183	277	12	the	the	DET
gujaf-183	277	13	short	short	ADJ
gujaf-183	277	14	and	and	CCONJ
gujaf-183	277	15	long	long	ADV
gujaf-183	277	16	-	-	PUNCT
gujaf-183	277	17	run	run	VERB
gujaf-183	277	18	rise	rise	NOUN
gujaf-183	277	19	(	(	PUNCT
gujaf-183	277	20	fall	fall	NOUN
gujaf-183	277	21	)	)	PUNCT
gujaf-183	277	22	in	in	ADP
gujaf-183	277	23	the	the	DET
gujaf-183	277	24	stock	stock	NOUN
gujaf-183	277	25	market	market	NOUN
gujaf-183	277	26	liquidity	liquidity	NOUN
gujaf-183	277	27	moves	move	NOUN
gujaf-183	277	28	at	at	ADP
gujaf-183	277	29	a	a	DET
gujaf-183	277	30	faster	fast	ADJ
gujaf-183	277	31	rate	rate	NOUN
gujaf-183	277	32	(	(	PUNCT
gujaf-183	277	33	slower	slow	ADJ
gujaf-183	277	34	rate	rate	NOUN
gujaf-183	277	35	)	)	PUNCT
gujaf-183	277	36	than	than	ADP
gujaf-183	277	37	the	the	DET
gujaf-183	277	38	growth	growth	NOUN
gujaf-183	277	39	rate	rate	NOUN
gujaf-183	277	40	of	of	ADP
gujaf-183	277	41	capital	capital	NOUN
gujaf-183	277	42	market	market	NOUN
gujaf-183	277	43	development	development	NOUN
gujaf-183	277	44	.	.	PUNCT
gujaf-183	278	1	the	the	DET
gujaf-183	278	2	result	result	NOUN
gujaf-183	278	3	reveals	reveal	VERB
gujaf-183	278	4	that	that	SCONJ
gujaf-183	278	5	at	at	ADP
gujaf-183	278	6	a	a	DET
gujaf-183	278	7	1	1	NUM
gujaf-183	278	8	%	%	NOUN
gujaf-183	278	9	significance	significance	NOUN
gujaf-183	278	10	level	level	NOUN
gujaf-183	278	11	,	,	PUNCT
gujaf-183	278	12	a	a	DET
gujaf-183	278	13	1	1	NUM
gujaf-183	278	14	%	%	NOUN
gujaf-183	278	15	increase	increase	NOUN
gujaf-183	278	16	in	in	ADP
gujaf-183	278	17	stock	stock	NOUN
gujaf-183	278	18	market	market	NOUN
gujaf-183	278	19	liquidity	liquidity	NOUN
gujaf-183	278	20	is	be	AUX
gujaf-183	278	21	expected	expect	VERB
gujaf-183	278	22	to	to	PART
gujaf-183	278	23	raise	raise	VERB
gujaf-183	278	24	capital	capital	NOUN
gujaf-183	278	25	market	market	NOUN
gujaf-183	278	26	development	development	NOUN
gujaf-183	278	27	by	by	ADP
gujaf-183	278	28	0.199	0.199	NUM
gujaf-183	278	29	%	%	NOUN
gujaf-183	278	30	in	in	ADP
gujaf-183	278	31	the	the	DET
gujaf-183	278	32	long	long	ADJ
gujaf-183	278	33	run	run	NOUN
gujaf-183	278	34	.	.	PUNCT
gujaf-183	279	1	a	a	DET
gujaf-183	279	2	1	1	NUM
gujaf-183	279	3	%	%	NOUN
gujaf-183	279	4	increase	increase	NOUN
gujaf-183	279	5	in	in	ADP
gujaf-183	279	6	pension	pension	NOUN
gujaf-183	279	7	total	total	NOUN
gujaf-183	279	8	fund	fund	NOUN
gujaf-183	279	9	assets	asset	NOUN
gujaf-183	279	10	produces	produce	VERB
gujaf-183	279	11	a	a	DET
gujaf-183	279	12	0.024	0.024	NUM
gujaf-183	279	13	%	%	NOUN
gujaf-183	279	14	increase	increase	NOUN
gujaf-183	279	15	in	in	ADP
gujaf-183	279	16	capital	capital	NOUN
gujaf-183	279	17	market	market	NOUN
gujaf-183	279	18	development	development	NOUN
gujaf-183	279	19	.	.	PUNCT
gujaf-183	280	1	this	this	DET
gujaf-183	280	2	result	result	NOUN
gujaf-183	280	3	aligns	align	VERB
gujaf-183	280	4	with	with	ADP
gujaf-183	280	5	the	the	DET
gujaf-183	280	6	findings	finding	NOUN
gujaf-183	280	7	of	of	ADP
gujaf-183	280	8	levine	levine	PROPN
gujaf-183	280	9	(	(	PUNCT
gujaf-183	280	10	1991	1991	NUM
gujaf-183	280	11	)	)	PUNCT
gujaf-183	280	12	.	.	PUNCT
gujaf-183	281	1	gross	gross	ADJ
gujaf-183	281	2	capital	capital	NOUN
gujaf-183	281	3	formation	formation	NOUN
gujaf-183	281	4	was	be	AUX
gujaf-183	281	5	not	not	PART
gujaf-183	281	6	significant	significant	ADJ
gujaf-183	281	7	in	in	ADP
gujaf-183	281	8	the	the	DET
gujaf-183	281	9	short	short	ADJ
gujaf-183	281	10	-	-	PUNCT
gujaf-183	281	11	run	run	NOUN
gujaf-183	281	12	but	but	CCONJ
gujaf-183	281	13	became	become	VERB
gujaf-183	281	14	substantial	substantial	ADJ
gujaf-183	281	15	in	in	ADP
gujaf-183	281	16	the	the	DET
gujaf-183	281	17	long	long	ADJ
gujaf-183	281	18	run	run	NOUN
gujaf-183	281	19	;	;	PUNCT
gujaf-183	281	20	a	a	DET
gujaf-183	281	21	1	1	NUM
gujaf-183	281	22	%	%	NOUN
gujaf-183	281	23	increase	increase	NOUN
gujaf-183	281	24	in	in	ADP
gujaf-183	281	25	gross	gross	ADJ
gujaf-183	281	26	capital	capital	NOUN
gujaf-183	281	27	formation	formation	NOUN
gujaf-183	281	28	promotes	promote	VERB
gujaf-183	281	29	capital	capital	NOUN
gujaf-183	281	30	market	market	NOUN
gujaf-183	281	31	development	development	NOUN
gujaf-183	281	32	by	by	ADP
gujaf-183	281	33	1.45	1.45	NUM
gujaf-183	281	34	.	.	PUNCT
gujaf-183	282	1	capital	capital	NOUN
gujaf-183	282	2	market	market	NOUN
gujaf-183	282	3	development	development	NOUN
gujaf-183	282	4	is	be	AUX
gujaf-183	282	5	a	a	DET
gujaf-183	282	6	positive	positive	ADJ
gujaf-183	282	7	function	function	NOUN
gujaf-183	282	8	of	of	ADP
gujaf-183	282	9	economic	economic	ADJ
gujaf-183	282	10	growth	growth	NOUN
gujaf-183	282	11	in	in	ADP
gujaf-183	282	12	the	the	DET
gujaf-183	282	13	short	short	ADJ
gujaf-183	282	14	-	-	PUNCT
gujaf-183	282	15	run	run	NOUN
gujaf-183	282	16	and	and	CCONJ
gujaf-183	282	17	long	long	ADV
gujaf-183	282	18	-	-	PUNCT
gujaf-183	282	19	run	run	NOUN
gujaf-183	282	20	under	under	ADP
gujaf-183	282	21	the	the	DET
gujaf-183	282	22	period	period	NOUN
gujaf-183	282	23	review	review	NOUN
gujaf-183	282	24	,	,	PUNCT
gujaf-183	282	25	and	and	CCONJ
gujaf-183	282	26	it	it	PRON
gujaf-183	282	27	is	be	AUX
gujaf-183	282	28	statistically	statistically	ADV
gujaf-183	282	29	significant	significant	ADJ
gujaf-183	282	30	at	at	ADP
gujaf-183	282	31	1	1	NUM
gujaf-183	282	32	%	%	NOUN
gujaf-183	282	33	.	.	PUNCT
gujaf-183	283	1	a	a	DET
gujaf-183	283	2	1	1	NUM
gujaf-183	283	3	%	%	NOUN
gujaf-183	283	4	increase	increase	NOUN
gujaf-183	283	5	in	in	ADP
gujaf-183	283	6	economic	economic	ADJ
gujaf-183	283	7	growth	growth	NOUN
gujaf-183	283	8	increases	increase	VERB
gujaf-183	283	9	capital	capital	NOUN
gujaf-183	283	10	market	market	NOUN
gujaf-183	283	11	development	development	NOUN
gujaf-183	283	12	by	by	ADP
gujaf-183	283	13	2.5	2.5	NUM
gujaf-183	283	14	%	%	NOUN
gujaf-183	283	15	.	.	PUNCT
gujaf-183	284	1	5	5	X
gujaf-183	284	2	.	.	X
gujaf-183	284	3	conclusion	conclusion	NOUN
gujaf-183	284	4	and	and	CCONJ
gujaf-183	284	5	recommendations	recommendation	NOUN
gujaf-183	284	6	the	the	DET
gujaf-183	284	7	study	study	NOUN
gujaf-183	284	8	concluded	conclude	VERB
gujaf-183	284	9	that	that	SCONJ
gujaf-183	284	10	cps	cps	PROPN
gujaf-183	284	11	influenced	influence	VERB
gujaf-183	284	12	capital	capital	NOUN
gujaf-183	284	13	market	market	NOUN
gujaf-183	284	14	development	development	NOUN
gujaf-183	284	15	and	and	CCONJ
gujaf-183	284	16	economic	economic	ADJ
gujaf-183	284	17	growth	growth	NOUN
gujaf-183	284	18	based	base	VERB
gujaf-183	284	19	on	on	ADP
gujaf-183	284	20	the	the	DET
gujaf-183	284	21	findings	finding	NOUN
gujaf-183	284	22	.	.	PUNCT
gujaf-183	285	1	the	the	DET
gujaf-183	285	2	study	study	NOUN
gujaf-183	285	3	further	further	ADJ
gujaf-183	285	4	infers	infer	NOUN
gujaf-183	285	5	that	that	SCONJ
gujaf-183	285	6	an	an	DET
gujaf-183	285	7	improvement	improvement	NOUN
gujaf-183	285	8	in	in	ADP
gujaf-183	285	9	cps	cps	PROPN
gujaf-183	285	10	shall	shall	AUX
gujaf-183	285	11	lead	lead	VERB
gujaf-183	285	12	to	to	ADP
gujaf-183	285	13	an	an	DET
gujaf-183	285	14	improvement	improvement	NOUN
gujaf-183	285	15	in	in	ADP
gujaf-183	285	16	nigeria	nigeria	PROPN
gujaf-183	285	17	's	's	PART
gujaf-183	285	18	gdp	gdp	NOUN
gujaf-183	285	19	and	and	CCONJ
gujaf-183	285	20	capital	capital	NOUN
gujaf-183	285	21	market	market	NOUN
gujaf-183	285	22	.	.	PUNCT
gujaf-183	286	1	consequently	consequently	ADV
gujaf-183	286	2	,	,	PUNCT
gujaf-183	286	3	the	the	DET
gujaf-183	286	4	study	study	NOUN
gujaf-183	286	5	recommended	recommend	VERB
gujaf-183	286	6	that	that	SCONJ
gujaf-183	286	7	the	the	DET
gujaf-183	286	8	national	national	ADJ
gujaf-183	286	9	pension	pension	PROPN
gujaf-183	286	10	commission	commission	PROPN
gujaf-183	286	11	partner	partner	NOUN
gujaf-183	286	12	with	with	ADP
gujaf-183	286	13	relevant	relevant	ADJ
gujaf-183	286	14	stakeholders	stakeholder	NOUN
gujaf-183	286	15	such	such	ADJ
gujaf-183	286	16	as	as	ADP
gujaf-183	286	17	pension	pension	NOUN
gujaf-183	286	18	fund	fund	NOUN
gujaf-183	286	19	administrators	administrator	NOUN
gujaf-183	286	20	and	and	CCONJ
gujaf-183	286	21	custodians	custodian	NOUN
gujaf-183	286	22	,	,	PUNCT
gujaf-183	286	23	making	make	VERB
gujaf-183	286	24	its	its	PRON
gujaf-183	286	25	investment	investment	NOUN
gujaf-183	286	26	regulations	regulation	NOUN
gujaf-183	286	27	more	more	ADV
gujaf-183	286	28	flexible	flexible	ADJ
gujaf-183	286	29	and	and	CCONJ
gujaf-183	286	30	encouraging	encourage	VERB
gujaf-183	286	31	increased	increase	VERB
gujaf-183	286	32	pension	pension	NOUN
gujaf-183	286	33	fund	fund	NOUN
gujaf-183	286	34	investments	investment	NOUN
gujaf-183	286	35	.	.	PUNCT
gujaf-183	287	1	also	also	ADV
gujaf-183	287	2	,	,	PUNCT
gujaf-183	287	3	the	the	DET
gujaf-183	287	4	government	government	NOUN
gujaf-183	287	5	should	should	AUX
gujaf-183	287	6	implement	implement	VERB
gujaf-183	287	7	a	a	DET
gujaf-183	287	8	mechanism	mechanism	NOUN
gujaf-183	287	9	to	to	PART
gujaf-183	287	10	unify	unify	VERB
gujaf-183	287	11	the	the	DET
gujaf-183	287	12	contributory	contributory	NOUN
gujaf-183	287	13	pension	pension	NOUN
gujaf-183	287	14	system	system	NOUN
gujaf-183	287	15	across	across	ADP
gujaf-183	287	16	the	the	DET
gujaf-183	287	17	federation	federation	NOUN
gujaf-183	287	18	states	state	NOUN
gujaf-183	287	19	,	,	PUNCT
gujaf-183	287	20	both	both	CCONJ
gujaf-183	287	21	the	the	DET
gujaf-183	287	22	private	private	ADJ
gujaf-183	287	23	and	and	CCONJ
gujaf-183	287	24	public	public	ADJ
gujaf-183	287	25	sectors	sector	NOUN
gujaf-183	287	26	.	.	PUNCT
gujaf-183	288	1	finally	finally	ADV
gujaf-183	288	2	,	,	PUNCT
gujaf-183	288	3	periodical	periodical	ADJ
gujaf-183	288	4	fund	fund	NOUN
gujaf-183	288	5	returns	return	NOUN
gujaf-183	288	6	should	should	AUX
gujaf-183	288	7	be	be	AUX
gujaf-183	288	8	transparent	transparent	ADJ
gujaf-183	288	9	enough	enough	ADV
gujaf-183	288	10	to	to	PART
gujaf-183	288	11	build	build	VERB
gujaf-183	288	12	the	the	DET
gujaf-183	288	13	utmost	utmost	ADJ
gujaf-183	288	14	trust	trust	NOUN
gujaf-183	288	15	of	of	ADP
gujaf-183	288	16	contributors	contributor	NOUN
gujaf-183	288	17	in	in	ADP
gujaf-183	288	18	the	the	DET
gujaf-183	288	19	scheme	scheme	NOUN
gujaf-183	288	20	.	.	PUNCT
gujaf-183	289	1	gusau	gusau	ADJ
gujaf-183	289	2	journal	journal	PROPN
gujaf-183	289	3	of	of	ADP
gujaf-183	289	4	accounting	accounting	NOUN
gujaf-183	289	5	and	and	CCONJ
gujaf-183	289	6	finance	finance	NOUN
gujaf-183	289	7	,	,	PUNCT
gujaf-183	289	8	vol	vol	NOUN
gujaf-183	289	9	.	.	PROPN
gujaf-183	289	10	3	3	NUM
gujaf-183	289	11	,	,	PUNCT
gujaf-183	289	12	issue	issue	NOUN
gujaf-183	289	13	3	3	NUM
gujaf-183	289	14	,	,	PUNCT
gujaf-183	289	15	october	october	PROPN
gujaf-183	289	16	,	,	PUNCT
gujaf-183	289	17	2022	2022	NUM
gujaf-183	289	18	114	114	NUM
gujaf-183	289	19	references	reference	NOUN
gujaf-183	289	20	achimugu	achimugu	ADV
gujaf-183	289	21	,	,	PUNCT
gujaf-183	289	22	a.	a.	NOUN
gujaf-183	289	23	,	,	PUNCT
gujaf-183	289	24	ocheni	ocheni	NOUN
gujaf-183	289	25	,	,	PUNCT
gujaf-183	289	26	s.	s.	PROPN
gujaf-183	289	27	i.	i.	PROPN
gujaf-183	289	28	,&akubo	,&akubo	PROPN
gujaf-183	289	29	,	,	PUNCT
gujaf-183	289	30	d.	d.	PROPN
gujaf-183	289	31	(	(	PUNCT
gujaf-183	289	32	2015	2015	NUM
gujaf-183	289	33	)	)	PUNCT
gujaf-183	289	34	.	.	PUNCT
gujaf-183	290	1	evaluation	evaluation	NOUN
gujaf-183	290	2	of	of	ADP
gujaf-183	290	3	the	the	DET
gujaf-183	290	4	contribution	contribution	NOUN
gujaf-183	290	5	of	of	ADP
gujaf-183	290	6	portfolios	portfolio	NOUN
gujaf-183	290	7	of	of	ADP
gujaf-183	290	8	the	the	DET
gujaf-183	290	9	new	new	ADJ
gujaf-183	290	10	contributory	contributory	NOUN
gujaf-183	290	11	pension	pension	NOUN
gujaf-183	290	12	scheme	scheme	NOUN
gujaf-183	290	13	in	in	ADP
gujaf-183	290	14	nigeria	nigeria	PROPN
gujaf-183	290	15	economy	economy	NOUN
gujaf-183	290	16	.	.	PUNCT
gujaf-183	291	1	european	european	PROPN
gujaf-183	291	2	journal	journal	PROPN
gujaf-183	291	3	of	of	ADP
gujaf-183	291	4	accounting	accounting	NOUN
gujaf-183	291	5	and	and	CCONJ
gujaf-183	291	6	finance	finance	NOUN
gujaf-183	291	7	research	research	NOUN
gujaf-183	291	8	,	,	PUNCT
gujaf-183	291	9	3(10	3(10	NUM
gujaf-183	291	10	)	)	PUNCT
gujaf-183	291	11	,	,	PUNCT
gujaf-183	291	12	331	331	NUM
gujaf-183	291	13	-	-	SYM
gujaf-183	291	14	342	342	NUM
gujaf-183	291	15	.	.	PUNCT
gujaf-183	292	1	adeoye	adeoye	PROPN
gujaf-183	292	2	,	,	PUNCT
gujaf-183	292	3	a.a	a.a	PROPN
gujaf-183	292	4	.	.	PROPN
gujaf-183	292	5	,	,	PUNCT
gujaf-183	292	6	(	(	PUNCT
gujaf-183	292	7	2015	2015	NUM
gujaf-183	292	8	)	)	PUNCT
gujaf-183	292	9	.	.	PUNCT
gujaf-183	293	1	an	an	DET
gujaf-183	293	2	evaluation	evaluation	NOUN
gujaf-183	293	3	of	of	ADP
gujaf-183	293	4	pension	pension	NOUN
gujaf-183	293	5	industry	industry	NOUN
gujaf-183	293	6	in	in	ADP
gujaf-183	293	7	nigeria	nigeria	PROPN
gujaf-183	293	8	.	.	PUNCT
gujaf-183	294	1	economic	economic	ADJ
gujaf-183	294	2	business	business	NOUN
gujaf-183	294	3	alejandro	alejandro	PROPN
gujaf-183	294	4	,	,	PUNCT
gujaf-183	294	5	b.	b.	PROPN
gujaf-183	294	6	,	,	PUNCT
gujaf-183	294	7	&	&	CCONJ
gujaf-183	294	8	mark	mark	PROPN
gujaf-183	294	9	,	,	PUNCT
gujaf-183	294	10	h.	h.	PROPN
gujaf-183	294	11	(	(	PUNCT
gujaf-183	294	12	2016	2016	NUM
gujaf-183	294	13	)	)	PUNCT
gujaf-183	294	14	.	.	PUNCT
gujaf-183	295	1	macroeconomics	macroeconomic	NOUN
gujaf-183	295	2	:	:	PUNCT
gujaf-183	295	3	a	a	DET
gujaf-183	295	4	growth	growth	NOUN
gujaf-183	295	5	theory	theory	NOUN
gujaf-183	295	6	approach	approach	NOUN
gujaf-183	295	7	.	.	PUNCT
gujaf-183	296	1	al	al	PROPN
gujaf-183	296	2	-	-	PUNCT
gujaf-183	296	3	faki	faki	PROPN
gujaf-183	296	4	,	,	PUNCT
gujaf-183	296	5	m.	m.	NOUN
gujaf-183	296	6	(	(	PUNCT
gujaf-183	296	7	2006	2006	NUM
gujaf-183	296	8	)	)	PUNCT
gujaf-183	296	9	.	.	PUNCT
gujaf-183	297	1	the	the	DET
gujaf-183	297	2	nigerian	nigerian	ADJ
gujaf-183	297	3	capital	capital	NOUN
gujaf-183	297	4	market	market	NOUN
gujaf-183	297	5	and	and	CCONJ
gujaf-183	297	6	socio	socio	NOUN
gujaf-183	297	7	-	-	PUNCT
gujaf-183	297	8	economic	economic	ADJ
gujaf-183	297	9	development	development	NOUN
gujaf-183	297	10	.	.	PUNCT
gujaf-183	298	1	a	a	DET
gujaf-183	298	2	paper	paper	NOUN
gujaf-183	298	3	presented	present	VERB
gujaf-183	298	4	at	at	ADP
gujaf-183	298	5	the	the	DET
gujaf-183	298	6	4th	4th	ADJ
gujaf-183	298	7	distinguished	distinguished	ADJ
gujaf-183	298	8	faculty	faculty	NOUN
gujaf-183	298	9	of	of	ADP
gujaf-183	298	10	social	social	ADJ
gujaf-183	298	11	sciences	science	NOUN
gujaf-183	298	12	,	,	PUNCT
gujaf-183	298	13	public	public	ADJ
gujaf-183	298	14	lectures	lecture	NOUN
gujaf-183	298	15	,	,	PUNCT
gujaf-183	298	16	university	university	NOUN
gujaf-183	298	17	of	of	ADP
gujaf-183	298	18	beninnigeria	beninnigeria	PROPN
gujaf-183	298	19	,	,	PUNCT
gujaf-183	298	20	9	9	NUM
gujaf-183	298	21	-16	-16	NUM
gujaf-183	298	22	.	.	PUNCT
gujaf-183	299	1	asekunowo	asekunowo	PROPN
gujaf-183	299	2	,	,	PUNCT
gujaf-183	299	3	v.	v.	PROPN
gujaf-183	299	4	o.	o.	NOUN
gujaf-183	299	5	(	(	PUNCT
gujaf-183	299	6	2009	2009	NUM
gujaf-183	299	7	)	)	PUNCT
gujaf-183	299	8	.	.	PUNCT
gujaf-183	300	1	funded	fund	VERB
gujaf-183	300	2	contributory	contributory	ADJ
gujaf-183	300	3	pension	pension	NOUN
gujaf-183	300	4	scheme	scheme	NOUN
gujaf-183	300	5	,	,	PUNCT
gujaf-183	300	6	financial	financial	ADJ
gujaf-183	300	7	deepening	deepening	NOUN
gujaf-183	300	8	and	and	CCONJ
gujaf-183	300	9	economic	economic	ADJ
gujaf-183	300	10	growth	growth	NOUN
gujaf-183	300	11	:	:	PUNCT
gujaf-183	300	12	what	what	PRON
gujaf-183	300	13	does	do	AUX
gujaf-183	300	14	evidence	evidence	NOUN
gujaf-183	300	15	say	say	VERB
gujaf-183	300	16	so	so	ADV
gujaf-183	300	17	far	far	ADV
gujaf-183	300	18	about	about	ADP
gujaf-183	300	19	the	the	DET
gujaf-183	300	20	nigerian	nigerian	ADJ
gujaf-183	300	21	economy	economy	NOUN
gujaf-183	300	22	?	?	PUNCT
gujaf-183	301	1	cbn	cbn	PROPN
gujaf-183	301	2	bullion	bullion	NOUN
gujaf-183	301	3	,	,	PUNCT
gujaf-183	301	4	3(2	3(2	NUM
gujaf-183	301	5	)	)	PUNCT
gujaf-183	301	6	,	,	PUNCT
gujaf-183	301	7	32	32	NUM
gujaf-183	301	8	-	-	SYM
gujaf-183	301	9	44	44	NUM
gujaf-183	301	10	.	.	PUNCT
gujaf-183	302	1	balogun	balogun	VERB
gujaf-183	302	2	,	,	PUNCT
gujaf-183	302	3	a.	a.	NOUN
gujaf-183	302	4	(	(	PUNCT
gujaf-183	302	5	2006	2006	NUM
gujaf-183	302	6	)	)	PUNCT
gujaf-183	302	7	.	.	PUNCT
gujaf-183	303	1	understanding	understand	VERB
gujaf-183	303	2	the	the	DET
gujaf-183	303	3	new	new	ADJ
gujaf-183	303	4	pension	pension	NOUN
gujaf-183	303	5	reform	reform	NOUN
gujaf-183	303	6	act	act	NOUN
gujaf-183	303	7	(	(	PUNCT
gujaf-183	303	8	pra	pra	PROPN
gujaf-183	303	9	)	)	PUNCT
gujaf-183	303	10	2004	2004	NUM
gujaf-183	303	11	.	.	PUNCT
gujaf-183	304	1	cbn	cbn	PROPN
gujaf-183	304	2	bullion	bullion	NOUN
gujaf-183	304	3	,	,	PUNCT
gujaf-183	304	4	33	33	NUM
gujaf-183	304	5	(	(	PUNCT
gujaf-183	304	6	2	2	NUM
gujaf-183	304	7	)	)	PUNCT
gujaf-183	304	8	,	,	PUNCT
gujaf-183	304	9	23	23	NUM
gujaf-183	304	10	-	-	SYM
gujaf-183	304	11	29	29	NUM
gujaf-183	304	12	.	.	PUNCT
gujaf-183	305	1	barrow	barrow	NOUN
gujaf-183	305	2	,	,	PUNCT
gujaf-183	305	3	g.	g.	PROPN
gujaf-183	305	4	(	(	PUNCT
gujaf-183	305	5	2008	2008	NUM
gujaf-183	305	6	)	)	PUNCT
gujaf-183	305	7	.	.	PUNCT
gujaf-183	306	1	pension	pension	NOUN
gujaf-183	306	2	fund	fund	PROPN
gujaf-183	306	3	administration	administration	PROPN
gujaf-183	306	4	in	in	ADP
gujaf-183	306	5	nigeria	nigeria	PROPN
gujaf-183	306	6	.	.	PUNCT
gujaf-183	307	1	abuja	abuja	PROPN
gujaf-183	307	2	,	,	PUNCT
gujaf-183	307	3	nigeria	nigeria	PRON
gujaf-183	307	4	:	:	PUNCT
gujaf-183	307	5	pen	pen	NOUN
gujaf-183	307	6	and	and	CCONJ
gujaf-183	307	7	pages	page	NOUN
gujaf-183	307	8	ltd	ltd	PROPN
gujaf-183	307	9	.	.	PROPN
gujaf-183	307	10	bijlsma	bijlsma	PROPN
gujaf-183	307	11	,	,	PUNCT
gujaf-183	307	12	m.	m.	NOUN
gujaf-183	307	13	,	,	PUNCT
gujaf-183	307	14	bonekamp	bonekamp	PROPN
gujaf-183	307	15	,	,	PUNCT
gujaf-183	307	16	j.	j.	PROPN
gujaf-183	307	17	,	,	PUNCT
gujaf-183	307	18	ewijk	ewijk	PROPN
gujaf-183	307	19	,	,	PUNCT
gujaf-183	307	20	c.	c.	PROPN
gujaf-183	307	21	,	,	PUNCT
gujaf-183	307	22	&	&	CCONJ
gujaf-183	307	23	haaijen	haaijen	PROPN
gujaf-183	307	24	(	(	PUNCT
gujaf-183	307	25	2017	2017	NUM
gujaf-183	307	26	)	)	PUNCT
gujaf-183	307	27	.	.	PUNCT
gujaf-183	308	1	funded	fund	VERB
gujaf-183	308	2	pensions	pension	NOUN
gujaf-183	308	3	and	and	CCONJ
gujaf-183	308	4	economic	economic	ADJ
gujaf-183	308	5	growth	growth	NOUN
gujaf-183	308	6	,	,	PUNCT
gujaf-183	308	7	de	de	X
gujaf-183	308	8	economist	economist	NOUN
gujaf-183	308	9	,	,	PUNCT
gujaf-183	308	10	166	166	NUM
gujaf-183	308	11	:	:	PUNCT
gujaf-183	308	12	337	337	NUM
gujaf-183	308	13	-	-	SYM
gujaf-183	308	14	362	362	NUM
gujaf-183	308	15	bgl	bgl	PROPN
gujaf-183	308	16	pension	pension	NOUN
gujaf-183	308	17	report	report	NOUN
gujaf-183	308	18	(	(	PUNCT
gujaf-183	308	19	2010	2010	NUM
gujaf-183	308	20	)	)	PUNCT
gujaf-183	308	21	.	.	PUNCT
gujaf-183	309	1	situating	situate	VERB
gujaf-183	309	2	nigeria	nigeria	PROPN
gujaf-183	309	3	in	in	ADP
gujaf-183	309	4	the	the	DET
gujaf-183	309	5	global	global	ADJ
gujaf-183	309	6	pension	pension	NOUN
gujaf-183	309	7	industry	industry	NOUN
gujaf-183	309	8	.	.	PUNCT
gujaf-183	310	1	a	a	DET
gujaf-183	310	2	publication	publication	NOUN
gujaf-183	310	3	of	of	ADP
gujaf-183	310	4	bgl	bgl	PROPN
gujaf-183	310	5	group	group	NOUN
gujaf-183	310	6	.	.	PUNCT
gujaf-183	311	1	catalan	catalan	PROPN
gujaf-183	311	2	,	,	PUNCT
gujaf-183	311	3	e.	e.	PROPN
gujaf-183	311	4	,	,	PUNCT
gujaf-183	311	5	wilbert	wilbert	PROPN
gujaf-183	311	6	,	,	PUNCT
gujaf-183	311	7	v.	v.	PROPN
gujaf-183	311	8	,	,	PUNCT
gujaf-183	311	9	kenneh	kenneh	PROPN
gujaf-183	311	10	,	,	PUNCT
gujaf-183	311	11	w.	w.	PROPN
gujaf-183	311	12	,	,	PUNCT
gujaf-183	311	13	friedman	friedman	PROPN
gujaf-183	311	14	,	,	PUNCT
gujaf-183	311	15	f.	f.	PROPN
gujaf-183	311	16	,&paddison	,&paddison	PROPN
gujaf-183	311	17	,	,	PUNCT
gujaf-183	311	18	o.	o.	PROPN
gujaf-183	311	19	(	(	PUNCT
gujaf-183	311	20	2000	2000	NUM
gujaf-183	311	21	)	)	PUNCT
gujaf-183	311	22	.	.	PUNCT
gujaf-183	312	1	public	public	ADJ
gujaf-183	312	2	pension	pension	NOUN
gujaf-183	312	3	funding	funding	NOUN
gujaf-183	312	4	and	and	CCONJ
gujaf-183	312	5	us	us	PROPN
gujaf-183	312	6	capital	capital	NOUN
gujaf-183	312	7	formation	formation	NOUN
gujaf-183	312	8	:	:	PUNCT
gujaf-183	312	9	a	a	DET
gujaf-183	312	10	medium	medium	ADJ
gujaf-183	312	11	,	,	PUNCT
gujaf-183	312	12	run	run	VERB
gujaf-183	312	13	view	view	NOUN
gujaf-183	312	14	.	.	PUNCT
gujaf-183	313	1	journal	journal	NOUN
gujaf-183	313	2	of	of	ADP
gujaf-183	313	3	macroeconomics	macroeconomic	NOUN
gujaf-183	313	4	25(1	25(1	NUM
gujaf-183	313	5	)	)	PUNCT
gujaf-183	313	6	,	,	PUNCT
gujaf-183	313	7	45	45	NUM
gujaf-183	313	8	-	-	SYM
gujaf-183	313	9	47	47	NUM
gujaf-183	313	10	.	.	PUNCT
gujaf-183	314	1	edogbanya	edogbanya	PROPN
gujaf-183	314	2	,	,	PUNCT
gujaf-183	314	3	a.	a.	PROPN
gujaf-183	314	4	,	,	PUNCT
gujaf-183	314	5	(	(	PUNCT
gujaf-183	314	6	2013	2013	NUM
gujaf-183	314	7	)	)	PUNCT
gujaf-183	314	8	.	.	PUNCT
gujaf-183	315	1	an	an	DET
gujaf-183	315	2	assessment	assessment	NOUN
gujaf-183	315	3	on	on	ADP
gujaf-183	315	4	the	the	DET
gujaf-183	315	5	impact	impact	NOUN
gujaf-183	315	6	of	of	ADP
gujaf-183	315	7	contributory	contributory	ADJ
gujaf-183	315	8	pension	pension	NOUN
gujaf-183	315	9	scheme	scheme	NOUN
gujaf-183	315	10	to	to	ADP
gujaf-183	315	11	nigerian	nigerian	ADJ
gujaf-183	315	12	economic	economic	ADJ
gujaf-183	315	13	development	development	NOUN
gujaf-183	315	14	,	,	PUNCT
gujaf-183	315	15	global	global	ADJ
gujaf-183	315	16	journal	journal	NOUN
gujaf-183	315	17	of	of	ADP
gujaf-183	315	18	management	management	NOUN
gujaf-183	315	19	and	and	CCONJ
gujaf-183	315	20	business	business	NOUN
gujaf-183	315	21	research	research	NOUN
gujaf-183	315	22	,	,	PUNCT
gujaf-183	315	23	13(2	13(2	PROPN
gujaf-183	315	24	)	)	PUNCT
gujaf-183	315	25	,	,	PUNCT
gujaf-183	315	26	4660	4660	NUM
gujaf-183	315	27	fariyibi	fariyibi	NOUN
gujaf-183	315	28	,	,	PUNCT
gujaf-183	315	29	a.	a.	NOUN
gujaf-183	315	30	,	,	PUNCT
gujaf-183	315	31	(	(	PUNCT
gujaf-183	315	32	2016	2016	NUM
gujaf-183	315	33	)	)	PUNCT
gujaf-183	315	34	.	.	PUNCT
gujaf-183	316	1	the	the	DET
gujaf-183	316	2	funded	fund	VERB
gujaf-183	316	3	pension	pension	NOUN
gujaf-183	316	4	scheme	scheme	NOUN
gujaf-183	316	5	and	and	CCONJ
gujaf-183	316	6	economic	economic	ADJ
gujaf-183	316	7	growth	growth	NOUN
gujaf-183	316	8	.	.	PUNCT
gujaf-183	317	1	retrieved	retrieve	VERB
gujaf-183	317	2	from	from	ADP
gujaf-183	317	3	https://mpra.ub.uni-muenchen.de/73613	https://mpra.ub.uni-muenchen.de/73613	PROPN
gujaf-183	317	4	.	.	PROPN
gujaf-183	317	5	gunu	gunu	PROPN
gujaf-183	317	6	,	,	PUNCT
gujaf-183	317	7	u.	u.	PROPN
gujaf-183	317	8	,	,	PUNCT
gujaf-183	317	9	&	&	CCONJ
gujaf-183	317	10	tsado	tsado	PROPN
gujaf-183	317	11	,	,	PUNCT
gujaf-183	317	12	e.	e.	PROPN
gujaf-183	317	13	,	,	PUNCT
gujaf-183	317	14	(	(	PUNCT
gujaf-183	317	15	2012	2012	NUM
gujaf-183	317	16	)	)	PUNCT
gujaf-183	317	17	.	.	PUNCT
gujaf-183	318	1	contributory	contributory	NOUN
gujaf-183	318	2	pension	pension	NOUN
gujaf-183	318	3	system	system	NOUN
gujaf-183	318	4	as	as	ADP
gujaf-183	318	5	a	a	DET
gujaf-183	318	6	tool	tool	NOUN
gujaf-183	318	7	for	for	ADP
gujaf-183	318	8	economic	economic	ADJ
gujaf-183	318	9	growth	growth	NOUN
gujaf-183	318	10	in	in	ADP
gujaf-183	318	11	nigeria	nigeria	PROPN
gujaf-183	318	12	.	.	PUNCT
gujaf-183	319	1	international	international	ADJ
gujaf-183	319	2	journal	journal	PROPN
gujaf-183	319	3	of	of	ADP
gujaf-183	319	4	business	business	NOUN
gujaf-183	319	5	and	and	CCONJ
gujaf-183	319	6	behavioural	behavioural	ADJ
gujaf-183	319	7	science	science	NOUN
gujaf-183	319	8	,	,	PUNCT
gujaf-183	319	9	2(8	2(8	NUM
gujaf-183	319	10	)	)	PUNCT
gujaf-183	319	11	,	,	PUNCT
gujaf-183	319	12	6	6	NUM
gujaf-183	319	13	–	–	SYM
gujaf-183	319	14	13	13	NUM
gujaf-183	319	15	.	.	PUNCT
gujaf-183	320	1	haruna	haruna	PROPN
gujaf-183	320	2	,	,	PUNCT
gujaf-183	320	3	m.	m.	NOUN
gujaf-183	320	4	,	,	PUNCT
gujaf-183	320	5	makama	makama	PROPN
gujaf-183	320	6	,	,	PUNCT
gujaf-183	320	7	l.	l.	PROPN
gujaf-183	320	8	l.	l.	PROPN
gujaf-183	320	9	,	,	PUNCT
gujaf-183	320	10	&	&	CCONJ
gujaf-183	320	11	daniel	daniel	PROPN
gujaf-183	320	12	,	,	PUNCT
gujaf-183	320	13	d.	d.	PROPN
gujaf-183	320	14	,	,	PUNCT
gujaf-183	320	15	(	(	PUNCT
gujaf-183	320	16	2015	2015	NUM
gujaf-183	320	17	)	)	PUNCT
gujaf-183	320	18	.	.	PUNCT
gujaf-183	321	1	effect	effect	NOUN
gujaf-183	321	2	of	of	ADP
gujaf-183	321	3	contributory	contributory	NOUN
gujaf-183	321	4	pension	pension	NOUN
gujaf-183	321	5	scheme	scheme	NOUN
gujaf-183	321	6	on	on	ADP
gujaf-183	321	7	economic	economic	ADJ
gujaf-183	321	8	development	development	NOUN
gujaf-183	321	9	of	of	ADP
gujaf-183	321	10	nigeria	nigeria	PROPN
gujaf-183	321	11	.	.	PUNCT
gujaf-183	322	1	international	international	ADJ
gujaf-183	322	2	journal	journal	PROPN
gujaf-183	322	3	of	of	ADP
gujaf-183	322	4	innovative	innovative	ADJ
gujaf-183	322	5	research	research	NOUN
gujaf-183	322	6	and	and	CCONJ
gujaf-183	322	7	creative	creative	ADJ
gujaf-183	322	8	technology	technology	NOUN
gujaf-183	322	9	,	,	PUNCT
gujaf-183	322	10	2(2	2(2	NUM
gujaf-183	322	11	)	)	PUNCT
gujaf-183	322	12	,	,	PUNCT
gujaf-183	323	1	34	34	NUM
gujaf-183	323	2	–	–	SYM
gujaf-183	323	3	45	45	NUM
gujaf-183	323	4	.	.	PUNCT
gujaf-183	323	5	iyiola	iyiola	PROPN
gujaf-183	323	6	,	,	PUNCT
gujaf-183	323	7	o.	o.	PROPN
gujaf-183	323	8	,	,	PUNCT
gujaf-183	323	9	munirat	munirat	NOUN
gujaf-183	323	10	,	,	PUNCT
gujaf-183	323	11	y.	y.	PROPN
gujaf-183	323	12	,	,	PUNCT
gujaf-183	323	13	&	&	CCONJ
gujaf-183	323	14	nwufo	nwufo	PROPN
gujaf-183	323	15	,	,	PUNCT
gujaf-183	323	16	c.	c.	PROPN
gujaf-183	323	17	(	(	PUNCT
gujaf-183	323	18	2012	2012	NUM
gujaf-183	323	19	)	)	PUNCT
gujaf-183	323	20	.	.	PUNCT
gujaf-183	324	1	the	the	DET
gujaf-183	324	2	modern	modern	ADJ
gujaf-183	324	3	portfolio	portfolio	NOUN
gujaf-183	324	4	theory	theory	NOUN
gujaf-183	324	5	as	as	ADP
gujaf-183	324	6	an	an	DET
gujaf-183	324	7	investment	investment	NOUN
gujaf-183	324	8	decision	decision	NOUN
gujaf-183	324	9	tool	tool	NOUN
gujaf-183	324	10	.	.	PUNCT
gujaf-183	325	1	journal	journal	NOUN
gujaf-183	325	2	of	of	ADP
gujaf-183	325	3	accounting	accounting	NOUN
gujaf-183	325	4	and	and	CCONJ
gujaf-183	325	5	taxation	taxation	NOUN
gujaf-183	325	6	,	,	PUNCT
gujaf-183	325	7	4(2	4(2	NUM
gujaf-183	325	8	)	)	PUNCT
gujaf-183	325	9	,	,	PUNCT
gujaf-183	325	10	19	19	NUM
gujaf-183	325	11	28	28	NUM
gujaf-183	325	12	.	.	PUNCT
gujaf-183	326	1	https://mpra.ub.uni-muenchen.de/73613	https://mpra.ub.uni-muenchen.de/73613	ADJ
gujaf-183	326	2	gusau	gusau	ADJ
gujaf-183	326	3	journal	journal	NOUN
gujaf-183	326	4	of	of	ADP
gujaf-183	326	5	accounting	accounting	NOUN
gujaf-183	326	6	and	and	CCONJ
gujaf-183	326	7	finance	finance	NOUN
gujaf-183	326	8	,	,	PUNCT
gujaf-183	326	9	vol	vol	NOUN
gujaf-183	326	10	.	.	PROPN
gujaf-183	326	11	3	3	NUM
gujaf-183	326	12	,	,	PUNCT
gujaf-183	326	13	issue	issue	NOUN
gujaf-183	326	14	3	3	NUM
gujaf-183	326	15	,	,	PUNCT
gujaf-183	326	16	october	october	PROPN
gujaf-183	326	17	,	,	PUNCT
gujaf-183	326	18	2022	2022	NUM
gujaf-183	326	19	115	115	NUM
gujaf-183	326	20	james	jame	NOUN
gujaf-183	326	21	,	,	PUNCT
gujaf-183	326	22	i.	i.	PROPN
gujaf-183	326	23	e.	e.	PROPN
gujaf-183	326	24	,	,	PUNCT
gujaf-183	326	25	(	(	PUNCT
gujaf-183	326	26	2013	2013	NUM
gujaf-183	326	27	)	)	PUNCT
gujaf-183	326	28	.	.	PUNCT
gujaf-183	327	1	evaluation	evaluation	NOUN
gujaf-183	327	2	of	of	ADP
gujaf-183	327	3	pension	pension	NOUN
gujaf-183	327	4	fund	fund	NOUN
gujaf-183	327	5	administration	administration	NOUN
gujaf-183	327	6	in	in	ADP
gujaf-183	327	7	nigeria	nigeria	PROPN
gujaf-183	327	8	.	.	PUNCT
gujaf-183	328	1	ican	ican	PROPN
gujaf-183	328	2	student	student	NOUN
gujaf-183	328	3	journal	journal	PROPN
gujaf-183	328	4	,	,	PUNCT
gujaf-183	328	5	17(4	17(4	NUM
gujaf-183	328	6	)	)	PUNCT
gujaf-183	328	7	,	,	PUNCT
gujaf-183	328	8	11	11	NUM
gujaf-183	328	9	–	–	SYM
gujaf-183	328	10	15	15	NUM
gujaf-183	328	11	.	.	X
gujaf-183	328	12	levine	levine	PROPN
gujaf-183	328	13	,	,	PUNCT
gujaf-183	328	14	r.	r.	PROPN
gujaf-183	328	15	,	,	PUNCT
gujaf-183	328	16	(	(	PUNCT
gujaf-183	328	17	1991	1991	NUM
gujaf-183	328	18	)	)	PUNCT
gujaf-183	328	19	.	.	PUNCT
gujaf-183	329	1	stock	stock	NOUN
gujaf-183	329	2	markets	market	NOUN
gujaf-183	329	3	,	,	PUNCT
gujaf-183	329	4	growth	growth	NOUN
gujaf-183	329	5	and	and	CCONJ
gujaf-183	329	6	tax	tax	NOUN
gujaf-183	329	7	policy	policy	NOUN
gujaf-183	329	8	.	.	PUNCT
gujaf-183	330	1	journal	journal	PROPN
gujaf-183	330	2	of	of	ADP
gujaf-183	330	3	finance	finance	NOUN
gujaf-183	330	4	,	,	PUNCT
gujaf-183	330	5	46	46	NUM
gujaf-183	330	6	(	(	PUNCT
gujaf-183	330	7	4	4	NUM
gujaf-183	330	8	)	)	PUNCT
gujaf-183	330	9	,	,	PUNCT
gujaf-183	330	10	1445	1445	NUM
gujaf-183	330	11	–	–	PUNCT
gujaf-183	330	12	1465	1465	NUM
gujaf-183	330	13	.	.	PUNCT
gujaf-183	331	1	maduekwe	maduekwe	ADJ
gujaf-183	331	2	,	,	PUNCT
gujaf-183	331	3	o.	o.	PROPN
gujaf-183	331	4	d.	d.	PROPN
gujaf-183	331	5	,	,	PUNCT
gujaf-183	331	6	(	(	PUNCT
gujaf-183	331	7	2015	2015	NUM
gujaf-183	331	8	)	)	PUNCT
gujaf-183	331	9	.	.	PUNCT
gujaf-183	332	1	effect	effect	NOUN
gujaf-183	332	2	of	of	ADP
gujaf-183	332	3	contributory	contributory	NOUN
gujaf-183	332	4	pension	pension	NOUN
gujaf-183	332	5	scheme	scheme	NOUN
gujaf-183	332	6	on	on	ADP
gujaf-183	332	7	capital	capital	NOUN
gujaf-183	332	8	market	market	NOUN
gujaf-183	332	9	in	in	ADP
gujaf-183	332	10	nigeria	nigeria	PROPN
gujaf-183	332	11	.	.	PUNCT
gujaf-183	333	1	international	international	ADJ
gujaf-183	333	2	journal	journal	PROPN
gujaf-183	333	3	of	of	ADP
gujaf-183	333	4	management	management	NOUN
gujaf-183	333	5	and	and	CCONJ
gujaf-183	333	6	commerce	commerce	NOUN
gujaf-183	333	7	innovations	innovation	NOUN
gujaf-183	333	8	,	,	PUNCT
gujaf-183	333	9	2(2	2(2	NUM
gujaf-183	333	10	)	)	PUNCT
gujaf-183	333	11	,	,	PUNCT
gujaf-183	333	12	202	202	NUM
gujaf-183	333	13	–	–	PUNCT
gujaf-183	333	14	211	211	NUM
gujaf-183	333	15	.	.	PUNCT
gujaf-183	334	1	mankiw	mankiw	NOUN
gujaf-183	334	2	,	,	PUNCT
gujaf-183	334	3	n.	n.	PROPN
gujaf-183	334	4	g.	g.	PROPN
gujaf-183	334	5	,	,	PUNCT
gujaf-183	334	6	romer	romer	PROPN
gujaf-183	334	7	,	,	PUNCT
gujaf-183	334	8	d.	d.	PROPN
gujaf-183	334	9	,	,	PUNCT
gujaf-183	334	10	&	&	CCONJ
gujaf-183	334	11	weil	weil	PROPN
gujaf-183	334	12	,	,	PUNCT
gujaf-183	334	13	d.	d.	PROPN
gujaf-183	334	14	n.	n.	PROPN
gujaf-183	334	15	,	,	PUNCT
gujaf-183	334	16	(	(	PUNCT
gujaf-183	334	17	1999	1999	NUM
gujaf-183	334	18	)	)	PUNCT
gujaf-183	334	19	.	.	PUNCT
gujaf-183	335	1	a	a	DET
gujaf-183	335	2	contribution	contribution	NOUN
gujaf-183	335	3	to	to	ADP
gujaf-183	335	4	the	the	DET
gujaf-183	335	5	empirics	empiric	NOUN
gujaf-183	335	6	of	of	ADP
gujaf-183	335	7	economic	economic	ADJ
gujaf-183	335	8	growth	growth	NOUN
gujaf-183	335	9	.	.	PUNCT
gujaf-183	336	1	the	the	DET
gujaf-183	336	2	quarterly	quarterly	ADJ
gujaf-183	336	3	journal	journal	NOUN
gujaf-183	336	4	of	of	ADP
gujaf-183	336	5	economics	economic	NOUN
gujaf-183	336	6	,	,	PUNCT
gujaf-183	336	7	107(2	107(2	NUM
gujaf-183	336	8	)	)	PUNCT
gujaf-183	336	9	,	,	PUNCT
gujaf-183	336	10	407	407	NUM
gujaf-183	336	11	437	437	NUM
gujaf-183	336	12	.	.	PUNCT
gujaf-183	337	1	meng	meng	PROPN
gujaf-183	337	2	,	,	PUNCT
gujaf-183	337	3	c.	c.	PROPN
gujaf-183	337	4	,	,	PUNCT
gujaf-183	337	5	&	&	CCONJ
gujaf-183	337	6	pfau	pfau	NOUN
gujaf-183	337	7	,	,	PUNCT
gujaf-183	337	8	w.	w.	PROPN
gujaf-183	337	9	(	(	PUNCT
gujaf-183	337	10	2010	2010	NUM
gujaf-183	337	11	)	)	PUNCT
gujaf-183	337	12	.	.	PUNCT
gujaf-183	338	1	the	the	DET
gujaf-183	338	2	role	role	NOUN
gujaf-183	338	3	of	of	ADP
gujaf-183	338	4	pension	pension	NOUN
gujaf-183	338	5	fund	fund	NOUN
gujaf-183	338	6	in	in	ADP
gujaf-183	338	7	capital	capital	NOUN
gujaf-183	338	8	market	market	NOUN
gujaf-183	338	9	development	development	NOUN
gujaf-183	338	10	.	.	PUNCT
gujaf-183	339	1	retrieved	retrieve	VERB
gujaf-183	339	2	fromwww.grips.ac.jp/r.centre/wp.../10	fromwww.grips.ac.jp/r.centre/wp.../10	NUM
gujaf-183	339	3	17	17	NUM
gujaf-183	339	4	.	.	PUNCT
gujaf-183	340	1	mesike	mesike	PROPN
gujaf-183	340	2	,	,	PUNCT
gujaf-183	340	3	g.	g.	PROPN
gujaf-183	340	4	,	,	PUNCT
gujaf-183	340	5	&	&	CCONJ
gujaf-183	340	6	ibiwoye	ibiwoye	PROPN
gujaf-183	340	7	,	,	PUNCT
gujaf-183	340	8	a.	a.	PROPN
gujaf-183	340	9	,	,	PUNCT
gujaf-183	340	10	(	(	PUNCT
gujaf-183	340	11	2012	2012	NUM
gujaf-183	340	12	)	)	PUNCT
gujaf-183	340	13	.	.	PUNCT
gujaf-183	341	1	pension	pension	NOUN
gujaf-183	341	2	reform	reform	NOUN
gujaf-183	341	3	and	and	CCONJ
gujaf-183	341	4	financial	financial	ADJ
gujaf-183	341	5	market	market	NOUN
gujaf-183	341	6	development	development	NOUN
gujaf-183	341	7	nexus	nexus	NOUN
gujaf-183	341	8	:	:	PUNCT
gujaf-183	341	9	evidence	evidence	NOUN
gujaf-183	341	10	from	from	ADP
gujaf-183	341	11	nigeria	nigeria	PROPN
gujaf-183	341	12	.	.	PUNCT
gujaf-183	342	1	international	international	ADJ
gujaf-183	342	2	journal	journal	PROPN
gujaf-183	342	3	of	of	ADP
gujaf-183	342	4	academic	academic	ADJ
gujaf-183	342	5	research	research	NOUN
gujaf-183	342	6	in	in	ADP
gujaf-183	342	7	business	business	NOUN
gujaf-183	342	8	and	and	CCONJ
gujaf-183	342	9	social	social	ADJ
gujaf-183	342	10	sciences	science	NOUN
gujaf-183	342	11	,	,	PUNCT
gujaf-183	342	12	2(6	2(6	NUM
gujaf-183	342	13	)	)	PUNCT
gujaf-183	342	14	,	,	PUNCT
gujaf-183	342	15	123	123	NUM
gujaf-183	342	16	-	-	SYM
gujaf-183	342	17	123	123	NUM
gujaf-183	342	18	.	.	PUNCT
gujaf-183	343	1	nafisat	nafisat	PROPN
gujaf-183	343	2	,	,	PUNCT
gujaf-183	343	3	a.	a.	NOUN
gujaf-183	343	4	,	,	PUNCT
gujaf-183	343	5	(	(	PUNCT
gujaf-183	343	6	2015	2015	NUM
gujaf-183	343	7	)	)	PUNCT
gujaf-183	343	8	.	.	PUNCT
gujaf-183	344	1	pension	pension	NOUN
gujaf-183	344	2	scheme	scheme	NOUN
gujaf-183	344	3	in	in	ADP
gujaf-183	344	4	nigeria	nigeria	PROPN
gujaf-183	344	5	:	:	PUNCT
gujaf-183	344	6	history	history	NOUN
gujaf-183	344	7	,	,	PUNCT
gujaf-183	344	8	problems	problem	NOUN
gujaf-183	344	9	and	and	CCONJ
gujaf-183	344	10	prospects	prospect	NOUN
gujaf-183	344	11	.	.	PUNCT
gujaf-183	345	1	arabian	arabian	ADJ
gujaf-183	345	2	journal	journal	PROPN
gujaf-183	345	3	of	of	ADP
gujaf-183	345	4	business	business	NOUN
gujaf-183	345	5	and	and	CCONJ
gujaf-183	345	6	management	management	NOUN
gujaf-183	345	7	review	review	NOUN
gujaf-183	345	8	,	,	PUNCT
gujaf-183	345	9	5(2	5(2	NUM
gujaf-183	345	10	)	)	PUNCT
gujaf-183	345	11	,	,	PUNCT
gujaf-183	345	12	1	1	NUM
gujaf-183	345	13	–	–	SYM
gujaf-183	345	14	6	6	NUM
gujaf-183	345	15	.	.	PUNCT
gujaf-183	345	16	national	national	PROPN
gujaf-183	345	17	bureau	bureau	PROPN
gujaf-183	345	18	of	of	ADP
gujaf-183	345	19	statistics	statistic	NOUN
gujaf-183	345	20	(	(	PUNCT
gujaf-183	345	21	2021	2021	NUM
gujaf-183	345	22	)	)	PUNCT
gujaf-183	345	23	.	.	PUNCT
gujaf-183	346	1	nigerian	nigerian	ADJ
gujaf-183	346	2	gross	gross	ADJ
gujaf-183	346	3	domestic	domestic	ADJ
gujaf-183	346	4	product	product	NOUN
gujaf-183	346	5	report	report	NOUN
gujaf-183	346	6	,	,	PUNCT
gujaf-183	346	7	fourth	fourth	ADJ
gujaf-183	346	8	quarter	quarter	NOUN
gujaf-183	346	9	.	.	PUNCT
gujaf-183	347	1	nwanne	nwanne	NOUN
gujaf-183	347	2	,	,	PUNCT
gujaf-183	347	3	t.	t.	PROPN
gujaf-183	347	4	f.	f.	PROPN
gujaf-183	347	5	i.	i.	PROPN
gujaf-183	347	6	,	,	PUNCT
gujaf-183	347	7	(	(	PUNCT
gujaf-183	347	8	2015	2015	NUM
gujaf-183	347	9	)	)	PUNCT
gujaf-183	347	10	.	.	PUNCT
gujaf-183	348	1	impact	impact	NOUN
gujaf-183	348	2	of	of	ADP
gujaf-183	348	3	contributory	contributory	ADJ
gujaf-183	348	4	pension	pension	NOUN
gujaf-183	348	5	scheme	scheme	NOUN
gujaf-183	348	6	on	on	ADP
gujaf-183	348	7	economic	economic	ADJ
gujaf-183	348	8	growth	growth	NOUN
gujaf-183	348	9	in	in	ADP
gujaf-183	348	10	nigeria	nigeria	PROPN
gujaf-183	348	11	.	.	PUNCT
gujaf-183	349	1	global	global	ADJ
gujaf-183	349	2	advanced	advanced	PROPN
gujaf-183	349	3	research	research	PROPN
gujaf-183	349	4	journal	journal	NOUN
gujaf-183	349	5	of	of	ADP
gujaf-183	349	6	management	management	NOUN
gujaf-183	349	7	and	and	CCONJ
gujaf-183	349	8	business	business	NOUN
gujaf-183	349	9	studies	study	NOUN
gujaf-183	349	10	,	,	PUNCT
gujaf-183	349	11	4(8	4(8	NUM
gujaf-183	349	12	)	)	PUNCT
gujaf-183	349	13	333	333	NUM
gujaf-183	349	14	–	–	PUNCT
gujaf-183	349	15	337	337	NUM
gujaf-183	349	16	.	.	PUNCT
gujaf-183	350	1	odia	odia	PROPN
gujaf-183	350	2	,	,	PUNCT
gujaf-183	350	3	j.	j.	PROPN
gujaf-183	350	4	o.	o.	PROPN
gujaf-183	350	5	,	,	PUNCT
gujaf-183	350	6	&	&	CCONJ
gujaf-183	350	7	okoye	okoye	PROPN
gujaf-183	350	8	,	,	PUNCT
gujaf-183	350	9	a.	a.	PROPN
gujaf-183	350	10	e.	e.	PROPN
gujaf-183	350	11	,	,	PUNCT
gujaf-183	350	12	(	(	PUNCT
gujaf-183	350	13	2012	2012	NUM
gujaf-183	350	14	)	)	PUNCT
gujaf-183	350	15	.	.	PUNCT
gujaf-183	351	1	pension	pension	NOUN
gujaf-183	351	2	reform	reform	NOUN
gujaf-183	351	3	in	in	ADP
gujaf-183	351	4	nigeria	nigeria	PROPN
gujaf-183	351	5	:	:	PUNCT
gujaf-183	351	6	comparison	comparison	NOUN
gujaf-183	351	7	between	between	ADP
gujaf-183	351	8	the	the	DET
gujaf-183	351	9	old	old	ADJ
gujaf-183	351	10	and	and	CCONJ
gujaf-183	351	11	the	the	DET
gujaf-183	351	12	new	new	ADJ
gujaf-183	351	13	scheme	scheme	NOUN
gujaf-183	351	14	.	.	PUNCT
gujaf-183	352	1	afro	afro	PROPN
gujaf-183	352	2	african	african	ADJ
gujaf-183	352	3	journal	journal	NOUN
gujaf-183	352	4	of	of	ADP
gujaf-183	352	5	social	social	ADJ
gujaf-183	352	6	sciences	science	NOUN
gujaf-183	352	7	,	,	PUNCT
gujaf-183	352	8	3(3	3(3	NUM
gujaf-183	352	9	)	)	PUNCT
gujaf-183	352	10	,	,	PUNCT
gujaf-183	352	11	271	271	NUM
gujaf-183	352	12	-	-	SYM
gujaf-183	352	13	284	284	NUM
gujaf-183	352	14	ogwumike	ogwumike	NOUN
gujaf-183	352	15	,	,	PUNCT
gujaf-183	352	16	f.	f.	PROPN
gujaf-183	352	17	o.	o.	PROPN
gujaf-183	352	18	,	,	PUNCT
gujaf-183	352	19	(	(	PUNCT
gujaf-183	352	20	2008	2008	NUM
gujaf-183	352	21	)	)	PUNCT
gujaf-183	352	22	.	.	PUNCT
gujaf-183	353	1	prospects	prospect	NOUN
gujaf-183	353	2	and	and	CCONJ
gujaf-183	353	3	challenges	challenge	NOUN
gujaf-183	353	4	of	of	ADP
gujaf-183	353	5	2004	2004	NUM
gujaf-183	353	6	;	;	PUNCT
gujaf-183	353	7	pension	pension	NOUN
gujaf-183	353	8	reform	reform	NOUN
gujaf-183	353	9	scheme	scheme	NOUN
gujaf-183	353	10	in	in	ADP
gujaf-183	353	11	nigeria	nigeria	PROPN
gujaf-183	353	12	:	:	PUNCT
gujaf-183	353	13	some	some	DET
gujaf-183	353	14	lessons	lesson	NOUN
gujaf-183	353	15	from	from	ADP
gujaf-183	353	16	chilean	chilean	ADJ
gujaf-183	353	17	experience	experience	NOUN
gujaf-183	353	18	.	.	PUNCT
gujaf-183	354	1	cbn	cbn	PROPN
gujaf-183	354	2	bullion	bullion	NOUN
gujaf-183	354	3	,	,	PUNCT
gujaf-183	354	4	32(2	32(2	NUM
gujaf-183	354	5	)	)	PUNCT
gujaf-183	354	6	,	,	PUNCT
gujaf-183	354	7	22	22	NUM
gujaf-183	354	8	-	-	SYM
gujaf-183	354	9	31	31	NUM
gujaf-183	354	10	.	.	PUNCT
gujaf-183	355	1	okoro	okoro	PROPN
gujaf-183	355	2	,	,	PUNCT
gujaf-183	355	3	c.	c.	NOUN
gujaf-183	355	4	,	,	PUNCT
gujaf-183	355	5	(	(	PUNCT
gujaf-183	355	6	2014	2014	NUM
gujaf-183	355	7	)	)	PUNCT
gujaf-183	355	8	.	.	PUNCT
gujaf-183	356	1	pension	pension	NOUN
gujaf-183	356	2	assets	asset	NOUN
gujaf-183	356	3	:	:	PUNCT
gujaf-183	356	4	catalyst	catalyst	NOUN
gujaf-183	356	5	for	for	ADP
gujaf-183	356	6	economic	economic	ADJ
gujaf-183	356	7	development.zenith	development.zenith	NUM
gujaf-183	356	8	economic	economic	ADJ
gujaf-183	356	9	quarterly	quarterly	ADJ
gujaf-183	356	10	journal	journal	NOUN
gujaf-183	356	11	,	,	PUNCT
gujaf-183	356	12	34	34	NUM
gujaf-183	356	13	-	-	SYM
gujaf-183	356	14	42	42	NUM
gujaf-183	356	15	.	.	PUNCT
gujaf-183	356	16	osaze	osaze	PROPN
gujaf-183	356	17	,	,	PUNCT
gujaf-183	356	18	b.	b.	PROPN
gujaf-183	356	19	e.	e.	PROPN
gujaf-183	356	20	,	,	PUNCT
gujaf-183	356	21	(	(	PUNCT
gujaf-183	356	22	2000	2000	NUM
gujaf-183	356	23	)	)	PUNCT
gujaf-183	356	24	.	.	PUNCT
gujaf-183	357	1	the	the	DET
gujaf-183	357	2	nigeria	nigeria	PROPN
gujaf-183	357	3	capital	capital	NOUN
gujaf-183	357	4	market	market	NOUN
gujaf-183	357	5	in	in	ADP
gujaf-183	357	6	the	the	DET
gujaf-183	357	7	african	african	ADJ
gujaf-183	357	8	and	and	CCONJ
gujaf-183	357	9	global	global	ADJ
gujaf-183	357	10	financial	financial	ADJ
gujaf-183	357	11	system	system	NOUN
gujaf-183	357	12	.	.	PUNCT
gujaf-183	358	1	benin	benin	PROPN
gujaf-183	358	2	:	:	PUNCT
gujaf-183	358	3	consult	consult	VERB
gujaf-183	358	4	group	group	NOUN
gujaf-183	358	5	limited	limit	VERB
gujaf-183	358	6	.	.	PUNCT
gujaf-183	359	1	pencom	pencom	PROPN
gujaf-183	359	2	(	(	PUNCT
gujaf-183	359	3	2021	2021	NUM
gujaf-183	359	4	)	)	PUNCT
gujaf-183	359	5	.	.	PUNCT
gujaf-183	360	1	national	national	ADJ
gujaf-183	360	2	pension	pension	PROPN
gujaf-183	360	3	commission	commission	PROPN
gujaf-183	360	4	data	datum	NOUN
gujaf-183	360	5	.	.	PUNCT
gujaf-183	361	1	retrieved	retrieve	VERB
gujaf-183	361	2	from	from	ADP
gujaf-183	361	3	www.pension.gov.ng	www.pension.gov.ng	NOUN
gujaf-183	361	4	.	.	PUNCT
gujaf-183	362	1	pension	pension	NOUN
gujaf-183	362	2	reform	reform	PROPN
gujaf-183	362	3	act	act	PROPN
gujaf-183	362	4	(	(	PUNCT
gujaf-183	362	5	2014	2014	NUM
gujaf-183	362	6	)	)	PUNCT
gujaf-183	362	7	.	.	PUNCT
gujaf-183	363	1	national	national	PROPN
gujaf-183	363	2	pension	pension	PROPN
gujaf-183	363	3	commission	commission	PROPN
gujaf-183	363	4	,	,	PUNCT
gujaf-183	363	5	retrieved	retrieve	VERB
gujaf-183	363	6	from	from	ADP
gujaf-183	363	7	www.pencom.gov.ng	www.pencom.gov.ng	NOUN
gujaf-183	363	8	.	.	PUNCT
gujaf-183	364	1	http://www.grips.ac.jp/r.centre/wp.../10%20-%2017	http://www.grips.ac.jp/r.centre/wp.../10%20-%2017	PROPN
gujaf-183	364	2	http://www.pension.gov.ng/	http://www.pension.gov.ng/	PROPN
gujaf-183	364	3	http://www.pencom.gov.ng/	http://www.pencom.gov.ng/	VERB
gujaf-183	364	4	gusau	gusau	ADJ
gujaf-183	364	5	journal	journal	NOUN
gujaf-183	364	6	of	of	ADP
gujaf-183	364	7	accounting	accounting	NOUN
gujaf-183	364	8	and	and	CCONJ
gujaf-183	364	9	finance	finance	NOUN
gujaf-183	364	10	,	,	PUNCT
gujaf-183	364	11	vol	vol	NOUN
gujaf-183	364	12	.	.	PROPN
gujaf-183	365	1	3	3	NUM
gujaf-183	365	2	,	,	PUNCT
gujaf-183	365	3	issue	issue	NOUN
gujaf-183	365	4	3	3	NUM
gujaf-183	365	5	,	,	PUNCT
gujaf-183	365	6	october	october	PROPN
gujaf-183	365	7	,	,	PUNCT
gujaf-183	365	8	2022	2022	NUM
gujaf-183	365	9	116	116	NUM
gujaf-183	365	10	price	price	NOUN
gujaf-183	365	11	waterhouse	waterhouse	NOUN
gujaf-183	365	12	coopers	cooper	NOUN
gujaf-183	365	13	(	(	PUNCT
gujaf-183	365	14	2016	2016	NUM
gujaf-183	365	15	)	)	PUNCT
gujaf-183	365	16	.	.	PUNCT
gujaf-183	366	1	pension	pension	NOUN
gujaf-183	366	2	at	at	ADP
gujaf-183	366	3	state	state	NOUN
gujaf-183	366	4	government	government	NOUN
gujaf-183	366	5	level	level	NOUN
gujaf-183	366	6	:	:	PUNCT
gujaf-183	366	7	the	the	DET
gujaf-183	366	8	new	new	ADJ
gujaf-183	366	9	era	era	NOUN
gujaf-183	366	10	"	"	PUNCT
gujaf-183	366	11	the	the	DET
gujaf-183	366	12	nigerian	nigerian	ADJ
gujaf-183	366	13	pension	pension	NOUN
gujaf-183	366	14	industry	industry	NOUN
gujaf-183	366	15	2016	2016	NUM
gujaf-183	366	16	strategic	strategic	ADJ
gujaf-183	366	17	meeting	meeting	NOUN
gujaf-183	366	18	report	report	NOUN
gujaf-183	366	19	.	.	PUNCT
gujaf-183	367	1	retrieved	retrieve	VERB
gujaf-183	367	2	fromwww.pwc.com/ng	fromwww.pwc.com/ng	NOUN
gujaf-183	367	3	.	.	PUNCT
gujaf-183	367	4	romer	romer	PROPN
gujaf-183	367	5	,	,	PUNCT
gujaf-183	367	6	d.	d.	PROPN
gujaf-183	367	7	,	,	PUNCT
gujaf-183	367	8	(	(	PUNCT
gujaf-183	367	9	2006	2006	NUM
gujaf-183	367	10	)	)	PUNCT
gujaf-183	367	11	.	.	PUNCT
gujaf-183	368	1	advanced	advanced	ADJ
gujaf-183	368	2	macroeconomics	macroeconomic	NOUN
gujaf-183	368	3	(	(	PUNCT
gujaf-183	368	4	3rd	3rd	NOUN
gujaf-183	368	5	edition	edition	NOUN
gujaf-183	368	6	)	)	PUNCT
gujaf-183	368	7	.	.	PUNCT
gujaf-183	369	1	new	new	PROPN
gujaf-183	369	2	york	york	PROPN
gujaf-183	369	3	:	:	PUNCT
gujaf-183	369	4	mcgraw	mcgraw	PROPN
gujaf-183	369	5	-	-	PUNCT
gujaf-183	369	6	hill	hill	PROPN
gujaf-183	369	7	.	.	PUNCT
gujaf-183	370	1	solow	solow	PROPN
gujaf-183	370	2	,	,	PUNCT
gujaf-183	370	3	r.	r.	PROPN
gujaf-183	370	4	m.	m.	PROPN
gujaf-183	370	5	,	,	PUNCT
gujaf-183	370	6	(	(	PUNCT
gujaf-183	370	7	1956	1956	NUM
gujaf-183	370	8	)	)	PUNCT
gujaf-183	370	9	.	.	PUNCT
gujaf-183	371	1	a	a	DET
gujaf-183	371	2	contribution	contribution	NOUN
gujaf-183	371	3	to	to	ADP
gujaf-183	371	4	the	the	DET
gujaf-183	371	5	theory	theory	NOUN
gujaf-183	371	6	of	of	ADP
gujaf-183	371	7	economic	economic	ADJ
gujaf-183	371	8	growth	growth	NOUN
gujaf-183	371	9	.	.	PUNCT
gujaf-183	372	1	quarterly	quarterly	ADJ
gujaf-183	372	2	journal	journal	NOUN
gujaf-183	372	3	of	of	ADP
gujaf-183	372	4	economics	economic	NOUN
gujaf-183	372	5	.	.	PUNCT
gujaf-183	373	1	70(1	70(1	NUM
gujaf-183	373	2	)	)	PUNCT
gujaf-183	373	3	,	,	PUNCT
gujaf-183	373	4	65	65	NUM
gujaf-183	373	5	-	-	SYM
gujaf-183	373	6	94	94	NUM
gujaf-183	373	7	.	.	PUNCT
gujaf-183	374	1	stiroh	stiroh	PROPN
gujaf-183	374	2	,	,	PUNCT
gujaf-183	374	3	k.	k.	PROPN
gujaf-183	374	4	j.	j.	PROPN
gujaf-183	374	5	(	(	PUNCT
gujaf-183	374	6	2003	2003	NUM
gujaf-183	374	7	)	)	PUNCT
gujaf-183	374	8	.	.	PUNCT
gujaf-183	375	1	information	information	NOUN
gujaf-183	375	2	technology	technology	NOUN
gujaf-183	375	3	and	and	CCONJ
gujaf-183	375	4	the	the	DET
gujaf-183	375	5	us	us	PROPN
gujaf-183	375	6	productivity	productivity	NOUN
gujaf-183	375	7	revival	revival	NOUN
gujaf-183	375	8	:	:	PUNCT
gujaf-183	375	9	what	what	PRON
gujaf-183	375	10	do	do	AUX
gujaf-183	375	11	the	the	DET
gujaf-183	375	12	industry	industry	NOUN
gujaf-183	375	13	data	datum	NOUN
gujaf-183	375	14	say	say	VERB
gujaf-183	375	15	?	?	PUNCT
gujaf-183	376	1	american	american	PROPN
gujaf-183	376	2	economic	economic	PROPN
gujaf-183	376	3	review	review	PROPN
gujaf-183	376	4	3(1	3(1	NUM
gujaf-183	376	5	)	)	PUNCT
gujaf-183	376	6	,	,	PUNCT
gujaf-183	376	7	109	109	NUM
gujaf-183	376	8	–	–	SYM
gujaf-183	376	9	126	126	NUM
gujaf-183	376	10	.	.	PUNCT
gujaf-183	376	11	vittas	vittas	PROPN
gujaf-183	376	12	,	,	PUNCT
gujaf-183	376	13	d.	d.	PROPN
gujaf-183	376	14	(	(	PUNCT
gujaf-183	376	15	2000	2000	NUM
gujaf-183	376	16	)	)	PUNCT
gujaf-183	376	17	.	.	PUNCT
gujaf-183	377	1	pension	pension	NOUN
gujaf-183	377	2	reform	reform	NOUN
gujaf-183	377	3	and	and	CCONJ
gujaf-183	377	4	capital	capital	NOUN
gujaf-183	377	5	market	market	NOUN
gujaf-183	377	6	development	development	NOUN
gujaf-183	377	7	:	:	PUNCT
gujaf-183	377	8	feasibility	feasibility	NOUN
gujaf-183	377	9	and	and	CCONJ
gujaf-183	377	10	impact	impact	NOUN
gujaf-183	377	11	preconditions	precondition	NOUN
gujaf-183	377	12	.	.	PUNCT
gujaf-183	378	1	world	world	PROPN
gujaf-183	378	2	bank	bank	PROPN
gujaf-183	378	3	development	development	PROPN
gujaf-183	378	4	research	research	NOUN
gujaf-183	378	5	group	group	NOUN
gujaf-183	378	6	.	.	PUNCT
gujaf-183	379	1	working	work	VERB
gujaf-183	379	2	paper	paper	PROPN
gujaf-183	379	3	24	24	NUM
gujaf-183	379	4	.	.	PROPN
gujaf-183	379	5	walker	walker	PROPN
gujaf-183	379	6	,	,	PUNCT
gujaf-183	379	7	e.	e.	PROPN
gujaf-183	379	8	,	,	PUNCT
gujaf-183	379	9	&	&	CCONJ
gujaf-183	379	10	lefort	lefort	PROPN
gujaf-183	379	11	,	,	PUNCT
gujaf-183	379	12	f.	f.	PROPN
gujaf-183	379	13	(	(	PUNCT
gujaf-183	379	14	2002	2002	NUM
gujaf-183	379	15	)	)	PUNCT
gujaf-183	379	16	.	.	PUNCT
gujaf-183	380	1	pension	pension	NOUN
gujaf-183	380	2	reform	reform	NOUN
gujaf-183	380	3	and	and	CCONJ
gujaf-183	380	4	capital	capital	NOUN
gujaf-183	380	5	market	market	NOUN
gujaf-183	380	6	:	:	PUNCT
gujaf-183	380	7	are	be	AUX
gujaf-183	380	8	there	there	PRON
gujaf-183	380	9	any	any	DET
gujaf-183	380	10	(	(	PUNCT
gujaf-183	380	11	hard	hard	ADJ
gujaf-183	380	12	)	)	PUNCT
gujaf-183	380	13	links	link	NOUN
gujaf-183	380	14	?	?	PUNCT
gujaf-183	381	1	social	social	ADJ
gujaf-183	381	2	protection	protection	NOUN
gujaf-183	381	3	discussion	discussion	NOUN
gujaf-183	381	4	paper	paper	NOUN
gujaf-183	381	5	,	,	PUNCT
gujaf-183	381	6	0201	0201	NUM
gujaf-183	381	7	,	,	PUNCT
gujaf-183	381	8	world	world	NOUN
gujaf-183	381	9	bank	bank	PROPN
gujaf-183	381	10	.	.	PUNCT
gujaf-183	382	1	yunusa	yunusa	PROPN
gujaf-183	382	2	,	,	PUNCT
gujaf-183	382	3	a.	a.	NOUN
gujaf-183	382	4	,	,	PUNCT
gujaf-183	382	5	(	(	PUNCT
gujaf-183	382	6	2009	2009	NUM
gujaf-183	382	7	)	)	PUNCT
gujaf-183	382	8	.	.	PUNCT
gujaf-183	383	1	an	an	DET
gujaf-183	383	2	evaluation	evaluation	NOUN
gujaf-183	383	3	of	of	ADP
gujaf-183	383	4	public	public	ADJ
gujaf-183	383	5	perception	perception	NOUN
gujaf-183	383	6	of	of	ADP
gujaf-183	383	7	the	the	DET
gujaf-183	383	8	new	new	ADJ
gujaf-183	383	9	pension	pension	NOUN
gujaf-183	383	10	scheme	scheme	NOUN
gujaf-183	383	11	in	in	ADP
gujaf-183	383	12	nigeria	nigeria	PROPN
gujaf-183	383	13	:	:	PUNCT
gujaf-183	383	14	a	a	DET
gujaf-183	383	15	study	study	NOUN
gujaf-183	383	16	of	of	ADP
gujaf-183	383	17	the	the	DET
gujaf-183	383	18	perception	perception	NOUN
gujaf-183	383	19	of	of	ADP
gujaf-183	383	20	the	the	DET
gujaf-183	383	21	academic	academic	ADJ
gujaf-183	383	22	staff	staff	NOUN
gujaf-183	383	23	of	of	ADP
gujaf-183	383	24	ahmadu	ahmadu	PROPN
gujaf-183	383	25	bello	bello	PROPN
gujaf-183	383	26	university	university	PROPN
gujaf-183	383	27	,	,	PUNCT
gujaf-183	383	28	zaria	zaria	PROPN
gujaf-183	383	29	.	.	PUNCT
gujaf-183	384	1	http://www.pwc.com/ng	http://www.pwc.com/ng	VERB
gujaf-183	384	2	gusau	gusau	ADJ
gujaf-183	384	3	journal	journal	NOUN
gujaf-183	384	4	of	of	ADP
gujaf-183	384	5	accounting	accounting	NOUN
gujaf-183	384	6	and	and	CCONJ
gujaf-183	384	7	finance	finance	NOUN
gujaf-183	384	8	,	,	PUNCT
gujaf-183	384	9	vol	vol	NOUN
gujaf-183	384	10	.	.	PROPN
gujaf-183	385	1	3	3	NUM
gujaf-183	385	2	,	,	PUNCT
gujaf-183	385	3	issue	issue	NOUN
gujaf-183	385	4	3	3	NUM
gujaf-183	385	5	,	,	PUNCT
gujaf-183	385	6	october	october	PROPN
gujaf-183	385	7	,	,	PUNCT
gujaf-183	385	8	2022	2022	NUM
gujaf-183	385	9	117	117	NUM
gujaf-183	385	10	gusau	gusau	ADJ
gujaf-183	385	11	journal	journal	NOUN
gujaf-183	385	12	of	of	ADP
gujaf-183	385	13	accounting	accounting	NOUN
gujaf-183	385	14	and	and	CCONJ
gujaf-183	385	15	finance	finance	NOUN
gujaf-183	385	16	,	,	PUNCT
gujaf-183	385	17	vol	vol	NOUN
gujaf-183	385	18	.	.	PROPN
gujaf-183	385	19	3	3	NUM
gujaf-183	385	20	,	,	PUNCT
gujaf-183	385	21	issue	issue	NOUN
gujaf-183	385	22	3	3	NUM
gujaf-183	385	23	,	,	PUNCT
gujaf-183	385	24	october	october	PROPN
gujaf-183	385	25	,	,	PUNCT
gujaf-183	385	26	2022	2022	NUM
gujaf-183	385	27	118	118	NUM