id	sid	tid	token	lemma	pos
gujaf-185	1	1	gusau	gusau	PROPN
gujaf-185	1	2	journal	journal	NOUN
gujaf-185	1	3	of	of	ADP
gujaf-185	1	4	accounting	accounting	NOUN
gujaf-185	1	5	and	and	CCONJ
gujaf-185	1	6	finance	finance	NOUN
gujaf-185	1	7	,	,	PUNCT
gujaf-185	1	8	vol	vol	NOUN
gujaf-185	1	9	.	.	PROPN
gujaf-185	1	10	3	3	NUM
gujaf-185	1	11	,	,	PUNCT
gujaf-185	1	12	issue	issue	NOUN
gujaf-185	1	13	3	3	NUM
gujaf-185	1	14	,	,	PUNCT
gujaf-185	1	15	october	october	PROPN
gujaf-185	1	16	,	,	PUNCT
gujaf-185	1	17	2022	2022	NUM
gujaf-185	1	18	i	i	PRON
gujaf-185	1	19	gusau	gusau	PROPN
gujaf-185	1	20	journal	journal	PROPN
gujaf-185	1	21	of	of	ADP
gujaf-185	1	22	accounting	accounting	NOUN
gujaf-185	1	23	and	and	CCONJ
gujaf-185	1	24	finance	finance	NOUN
gujaf-185	1	25	(	(	PUNCT
gujaf-185	1	26	gujaf	gujaf	NOUN
gujaf-185	1	27	)	)	PUNCT
gujaf-185	1	28	vol	vol	NOUN
gujaf-185	1	29	.	.	NOUN
gujaf-185	1	30	3	3	NUM
gujaf-185	1	31	issue	issue	NOUN
gujaf-185	1	32	3	3	NUM
gujaf-185	1	33	,	,	PUNCT
gujaf-185	1	34	october	october	PROPN
gujaf-185	1	35	,	,	PUNCT
gujaf-185	1	36	2022	2022	NUM
gujaf-185	1	37	issn	issn	NOUN
gujaf-185	1	38	:	:	PUNCT
gujaf-185	1	39	2756	2756	NUM
gujaf-185	1	40	-	-	PUNCT
gujaf-185	1	41	665x	665x	NOUN
gujaf-185	1	42	a	a	DET
gujaf-185	1	43	publication	publication	NOUN
gujaf-185	1	44	of	of	ADP
gujaf-185	1	45	department	department	NOUN
gujaf-185	1	46	of	of	ADP
gujaf-185	1	47	accounting	accounting	NOUN
gujaf-185	1	48	and	and	CCONJ
gujaf-185	1	49	finance	finance	NOUN
gujaf-185	1	50	,	,	PUNCT
gujaf-185	1	51	faculty	faculty	NOUN
gujaf-185	1	52	of	of	ADP
gujaf-185	1	53	management	management	NOUN
gujaf-185	1	54	and	and	CCONJ
gujaf-185	1	55	social	social	ADJ
gujaf-185	1	56	sciences	science	NOUN
gujaf-185	1	57	,	,	PUNCT
gujaf-185	1	58	federal	federal	ADJ
gujaf-185	1	59	university	university	NOUN
gujaf-185	1	60	gusau	gusau	NOUN
gujaf-185	1	61	,	,	PUNCT
gujaf-185	1	62	zamfara	zamfara	PROPN
gujaf-185	1	63	state	state	PROPN
gujaf-185	1	64	-nigeria	-nigeria	PROPN
gujaf-185	1	65	gusau	gusau	ADJ
gujaf-185	1	66	journal	journal	NOUN
gujaf-185	1	67	of	of	ADP
gujaf-185	1	68	accounting	accounting	NOUN
gujaf-185	1	69	and	and	CCONJ
gujaf-185	1	70	finance	finance	NOUN
gujaf-185	1	71	,	,	PUNCT
gujaf-185	1	72	vol	vol	NOUN
gujaf-185	1	73	.	.	PROPN
gujaf-185	1	74	3	3	NUM
gujaf-185	1	75	,	,	PUNCT
gujaf-185	1	76	issue	issue	NOUN
gujaf-185	1	77	3	3	NUM
gujaf-185	1	78	,	,	PUNCT
gujaf-185	1	79	october	october	PROPN
gujaf-185	1	80	,	,	PUNCT
gujaf-185	1	81	2022	2022	NUM
gujaf-185	1	82	ii	ii	PROPN
gujaf-185	1	83	©	©	PROPN
gujaf-185	1	84	department	department	PROPN
gujaf-185	1	85	of	of	ADP
gujaf-185	1	86	accounting	accounting	NOUN
gujaf-185	1	87	and	and	CCONJ
gujaf-185	1	88	finance	finance	NOUN
gujaf-185	1	89	vol	vol	NOUN
gujaf-185	1	90	.	.	PUNCT
gujaf-185	2	1	3	3	NUM
gujaf-185	2	2	issue	issue	NOUN
gujaf-185	2	3	3	3	NUM
gujaf-185	2	4	october	october	PROPN
gujaf-185	2	5	,	,	PUNCT
gujaf-185	2	6	2022	2022	NUM
gujaf-185	2	7	issn	issn	VERB
gujaf-185	2	8	:	:	PUNCT
gujaf-185	2	9	2756	2756	NUM
gujaf-185	2	10	-	-	PUNCT
gujaf-185	2	11	665x	665x	NOUN
gujaf-185	2	12	a	a	DET
gujaf-185	2	13	publication	publication	NOUN
gujaf-185	2	14	of	of	ADP
gujaf-185	2	15	department	department	NOUN
gujaf-185	2	16	of	of	ADP
gujaf-185	2	17	accounting	accounting	NOUN
gujaf-185	2	18	and	and	CCONJ
gujaf-185	2	19	finance	finance	NOUN
gujaf-185	2	20	,	,	PUNCT
gujaf-185	2	21	faculty	faculty	NOUN
gujaf-185	2	22	of	of	ADP
gujaf-185	2	23	management	management	NOUN
gujaf-185	2	24	and	and	CCONJ
gujaf-185	2	25	social	social	ADJ
gujaf-185	2	26	sciences	science	NOUN
gujaf-185	2	27	,	,	PUNCT
gujaf-185	2	28	federal	federal	ADJ
gujaf-185	2	29	university	university	NOUN
gujaf-185	2	30	gusau	gusau	NOUN
gujaf-185	2	31	,	,	PUNCT
gujaf-185	2	32	zamfara	zamfara	PROPN
gujaf-185	2	33	state	state	NOUN
gujaf-185	2	34	-nigeria	-nigeria	PROPN
gujaf-185	2	35	all	all	DET
gujaf-185	2	36	rights	right	NOUN
gujaf-185	2	37	reserved	reserve	VERB
gujaf-185	2	38	except	except	SCONJ
gujaf-185	2	39	for	for	ADP
gujaf-185	2	40	academic	academic	ADJ
gujaf-185	2	41	purposes	purpose	NOUN
gujaf-185	2	42	no	no	DET
gujaf-185	2	43	part	part	NOUN
gujaf-185	2	44	or	or	CCONJ
gujaf-185	2	45	whole	whole	NOUN
gujaf-185	2	46	of	of	ADP
gujaf-185	2	47	this	this	DET
gujaf-185	2	48	publication	publication	NOUN
gujaf-185	2	49	is	be	AUX
gujaf-185	2	50	allowed	allow	VERB
gujaf-185	2	51	to	to	PART
gujaf-185	2	52	be	be	AUX
gujaf-185	2	53	reproduced	reproduce	VERB
gujaf-185	2	54	,	,	PUNCT
gujaf-185	2	55	stored	store	VERB
gujaf-185	2	56	in	in	ADP
gujaf-185	2	57	a	a	DET
gujaf-185	2	58	retrieval	retrieval	NOUN
gujaf-185	2	59	system	system	NOUN
gujaf-185	2	60	or	or	CCONJ
gujaf-185	2	61	transmitted	transmit	VERB
gujaf-185	2	62	in	in	ADP
gujaf-185	2	63	any	any	DET
gujaf-185	2	64	form	form	NOUN
gujaf-185	2	65	or	or	CCONJ
gujaf-185	2	66	by	by	ADP
gujaf-185	2	67	any	any	DET
gujaf-185	2	68	means	mean	NOUN
gujaf-185	2	69	be	be	AUX
gujaf-185	2	70	it	it	PRON
gujaf-185	2	71	mechanical	mechanical	ADJ
gujaf-185	2	72	,	,	PUNCT
gujaf-185	2	73	electrical	electrical	ADJ
gujaf-185	2	74	,	,	PUNCT
gujaf-185	2	75	photocopying	photocopying	NOUN
gujaf-185	2	76	,	,	PUNCT
gujaf-185	2	77	recording	recording	NOUN
gujaf-185	2	78	or	or	CCONJ
gujaf-185	2	79	otherwise	otherwise	ADV
gujaf-185	2	80	,	,	PUNCT
gujaf-185	2	81	without	without	ADP
gujaf-185	2	82	prior	prior	ADJ
gujaf-185	2	83	permission	permission	NOUN
gujaf-185	2	84	of	of	ADP
gujaf-185	2	85	the	the	DET
gujaf-185	2	86	copyright	copyright	NOUN
gujaf-185	2	87	owner	owner	NOUN
gujaf-185	2	88	.	.	PUNCT
gujaf-185	3	1	published	publish	VERB
gujaf-185	3	2	and	and	CCONJ
gujaf-185	3	3	printed	print	VERB
gujaf-185	3	4	by	by	ADP
gujaf-185	3	5	:	:	PUNCT
gujaf-185	3	6	ahmadu	ahmadu	PROPN
gujaf-185	3	7	bello	bello	PROPN
gujaf-185	3	8	university	university	PROPN
gujaf-185	3	9	press	press	NOUN
gujaf-185	3	10	limited	limit	VERB
gujaf-185	3	11	,	,	PUNCT
gujaf-185	3	12	zaria	zaria	PROPN
gujaf-185	3	13	kaduna	kaduna	PROPN
gujaf-185	3	14	state	state	PROPN
gujaf-185	3	15	,	,	PUNCT
gujaf-185	3	16	nigeria	nigeria	PROPN
gujaf-185	3	17	.	.	PUNCT
gujaf-185	4	1	tel	tel	ADP
gujaf-185	4	2	:	:	PUNCT
gujaf-185	4	3	08065949711	08065949711	NUM
gujaf-185	4	4	,	,	PUNCT
gujaf-185	4	5	069	069	NUM
gujaf-185	4	6	-	-	SYM
gujaf-185	4	7	879121	879121	NUM
gujaf-185	4	8	e	e	NOUN
gujaf-185	4	9	-	-	NOUN
gujaf-185	4	10	mail	mail	NOUN
gujaf-185	4	11	:	:	PUNCT
gujaf-185	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-185	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-185	5	1	website	website	NOUN
gujaf-185	5	2	:	:	PUNCT
gujaf-185	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-185	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-185	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-185	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-185	5	7	gusau	gusau	ADJ
gujaf-185	5	8	journal	journal	NOUN
gujaf-185	5	9	of	of	ADP
gujaf-185	5	10	accounting	accounting	NOUN
gujaf-185	5	11	and	and	CCONJ
gujaf-185	5	12	finance	finance	NOUN
gujaf-185	5	13	,	,	PUNCT
gujaf-185	5	14	vol	vol	NOUN
gujaf-185	5	15	.	.	PROPN
gujaf-185	5	16	3	3	NUM
gujaf-185	5	17	,	,	PUNCT
gujaf-185	5	18	issue	issue	NOUN
gujaf-185	5	19	3	3	NUM
gujaf-185	5	20	,	,	PUNCT
gujaf-185	5	21	october	october	PROPN
gujaf-185	5	22	,	,	PUNCT
gujaf-185	5	23	2022	2022	NUM
gujaf-185	5	24	iii	iii	NUM
gujaf-185	5	25	editorial	editorial	PROPN
gujaf-185	5	26	board	board	NOUN
gujaf-185	5	27	editor	editor	NOUN
gujaf-185	5	28	-	-	PUNCT
gujaf-185	5	29	in	in	ADP
gujaf-185	5	30	-	-	PUNCT
gujaf-185	5	31	chief	chief	NOUN
gujaf-185	5	32	:	:	PUNCT
gujaf-185	5	33	prof	prof	PROPN
gujaf-185	5	34	.	.	PUNCT
gujaf-185	5	35	shehu	shehu	PROPN
gujaf-185	5	36	usman	usman	PROPN
gujaf-185	5	37	hassan	hassan	PROPN
gujaf-185	5	38	department	department	PROPN
gujaf-185	5	39	of	of	ADP
gujaf-185	5	40	accounting	accounting	PROPN
gujaf-185	5	41	,	,	PUNCT
gujaf-185	5	42	federal	federal	ADJ
gujaf-185	5	43	university	university	PROPN
gujaf-185	5	44	of	of	ADP
gujaf-185	5	45	kashere	kashere	PROPN
gujaf-185	5	46	,	,	PUNCT
gujaf-185	5	47	gombe	gombe	ADJ
gujaf-185	5	48	state	state	NOUN
gujaf-185	5	49	.	.	PUNCT
gujaf-185	6	1	associate	associate	NOUN
gujaf-185	6	2	editor	editor	NOUN
gujaf-185	6	3	:	:	PUNCT
gujaf-185	6	4	dr	dr	PROPN
gujaf-185	6	5	.	.	PROPN
gujaf-185	6	6	muhammad	muhammad	PROPN
gujaf-185	6	7	mustapha	mustapha	PROPN
gujaf-185	6	8	bagudo	bagudo	PROPN
gujaf-185	6	9	department	department	PROPN
gujaf-185	6	10	of	of	ADP
gujaf-185	6	11	accounting	accounting	PROPN
gujaf-185	6	12	,	,	PUNCT
gujaf-185	6	13	ahmadu	ahmadu	PROPN
gujaf-185	6	14	bello	bello	PROPN
gujaf-185	6	15	university	university	PROPN
gujaf-185	6	16	zaria	zaria	PROPN
gujaf-185	6	17	,	,	PUNCT
gujaf-185	6	18	kaduna	kaduna	PROPN
gujaf-185	6	19	state	state	PROPN
gujaf-185	6	20	.	.	PUNCT
gujaf-185	7	1	managing	manage	VERB
gujaf-185	7	2	editor	editor	NOUN
gujaf-185	7	3	:	:	PUNCT
gujaf-185	7	4	umar	umar	PROPN
gujaf-185	7	5	farouk	farouk	PROPN
gujaf-185	7	6	abdulkarim	abdulkarim	PROPN
gujaf-185	7	7	department	department	PROPN
gujaf-185	7	8	of	of	ADP
gujaf-185	7	9	accounting	accounting	NOUN
gujaf-185	7	10	and	and	CCONJ
gujaf-185	7	11	finance	finance	NOUN
gujaf-185	7	12	,	,	PUNCT
gujaf-185	7	13	federal	federal	ADJ
gujaf-185	7	14	university	university	NOUN
gujaf-185	7	15	gusau	gusau	PROPN
gujaf-185	7	16	,	,	PUNCT
gujaf-185	7	17	zamfara	zamfara	PROPN
gujaf-185	7	18	state	state	PROPN
gujaf-185	7	19	.	.	PUNCT
gujaf-185	8	1	editorial	editorial	PROPN
gujaf-185	8	2	board	board	NOUN
gujaf-185	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-185	8	4	modu	modu	PROPN
gujaf-185	8	5	kumshe	kumshe	PROPN
gujaf-185	8	6	department	department	PROPN
gujaf-185	8	7	of	of	ADP
gujaf-185	8	8	accounting	accounting	PROPN
gujaf-185	8	9	,	,	PUNCT
gujaf-185	8	10	university	university	NOUN
gujaf-185	8	11	of	of	ADP
gujaf-185	8	12	maiduguri	maiduguri	PROPN
gujaf-185	8	13	,	,	PUNCT
gujaf-185	8	14	borno	borno	PROPN
gujaf-185	8	15	state	state	PROPN
gujaf-185	8	16	.	.	PUNCT
gujaf-185	9	1	prof	prof	PROPN
gujaf-185	9	2	ugochukwu	ugochukwu	PROPN
gujaf-185	9	3	c.	c.	PROPN
gujaf-185	9	4	nzewi	nzewi	VERB
gujaf-185	9	5	department	department	PROPN
gujaf-185	9	6	of	of	ADP
gujaf-185	9	7	accounting	accounting	PROPN
gujaf-185	9	8	,	,	PUNCT
gujaf-185	9	9	paul	paul	PROPN
gujaf-185	9	10	university	university	PROPN
gujaf-185	9	11	awka	awka	NOUN
gujaf-185	9	12	,	,	PUNCT
gujaf-185	9	13	anambra	anambra	PROPN
gujaf-185	9	14	state	state	PROPN
gujaf-185	9	15	.	.	PUNCT
gujaf-185	10	1	prof	prof	PROPN
gujaf-185	10	2	kabir	kabir	PROPN
gujaf-185	10	3	tahir	tahir	PROPN
gujaf-185	10	4	hamid	hamid	PROPN
gujaf-185	10	5	department	department	PROPN
gujaf-185	10	6	of	of	ADP
gujaf-185	10	7	accounting	accounting	PROPN
gujaf-185	10	8	,	,	PUNCT
gujaf-185	10	9	bayero	bayero	PROPN
gujaf-185	10	10	university	university	PROPN
gujaf-185	10	11	,	,	PUNCT
gujaf-185	10	12	kano	kano	PROPN
gujaf-185	10	13	,	,	PUNCT
gujaf-185	10	14	kano	kano	PROPN
gujaf-185	10	15	state	state	PROPN
gujaf-185	10	16	.	.	PUNCT
gujaf-185	11	1	prof	prof	PROPN
gujaf-185	11	2	.	.	PUNCT
gujaf-185	12	1	ekoja	ekoja	PROPN
gujaf-185	12	2	b.	b.	PROPN
gujaf-185	12	3	ekoja	ekoja	PROPN
gujaf-185	12	4	department	department	PROPN
gujaf-185	12	5	of	of	ADP
gujaf-185	12	6	accounting	accounting	PROPN
gujaf-185	12	7	,	,	PUNCT
gujaf-185	12	8	university	university	PROPN
gujaf-185	12	9	of	of	ADP
gujaf-185	12	10	jos	jos	PROPN
gujaf-185	12	11	.	.	PROPN
gujaf-185	12	12	prof	prof	PROPN
gujaf-185	12	13	.	.	PUNCT
gujaf-185	13	1	clifford	clifford	PROPN
gujaf-185	13	2	ofurum	ofurum	PROPN
gujaf-185	13	3	department	department	PROPN
gujaf-185	13	4	of	of	ADP
gujaf-185	13	5	accounting	accounting	PROPN
gujaf-185	13	6	,	,	PUNCT
gujaf-185	13	7	university	university	NOUN
gujaf-185	13	8	of	of	ADP
gujaf-185	13	9	portharcourt	portharcourt	PROPN
gujaf-185	13	10	,	,	PUNCT
gujaf-185	13	11	rivers	river	NOUN
gujaf-185	13	12	state	state	PROPN
gujaf-185	13	13	.	.	PUNCT
gujaf-185	14	1	prof	prof	PROPN
gujaf-185	14	2	.	.	PUNCT
gujaf-185	15	1	ahmad	ahmad	PROPN
gujaf-185	15	2	bello	bello	PROPN
gujaf-185	15	3	dogarawa	dogarawa	PROPN
gujaf-185	15	4	department	department	PROPN
gujaf-185	15	5	of	of	ADP
gujaf-185	15	6	accounting	accounting	NOUN
gujaf-185	15	7	,	,	PUNCT
gujaf-185	15	8	ahmadu	ahmadu	PROPN
gujaf-185	15	9	bello	bello	PROPN
gujaf-185	15	10	university	university	PROPN
gujaf-185	15	11	zaria	zaria	PROPN
gujaf-185	15	12	.	.	PUNCT
gujaf-185	16	1	prof	prof	PROPN
gujaf-185	16	2	.	.	PUNCT
gujaf-185	17	1	yusuf	yusuf	PROPN
gujaf-185	17	2	.	.	PUNCT
gujaf-185	18	1	b.	b.	PROPN
gujaf-185	18	2	rahman	rahman	PROPN
gujaf-185	18	3	department	department	PROPN
gujaf-185	18	4	of	of	ADP
gujaf-185	18	5	accounting	accounting	PROPN
gujaf-185	18	6	,	,	PUNCT
gujaf-185	18	7	lagos	lagos	NOUN
gujaf-185	18	8	state	state	PROPN
gujaf-185	18	9	university	university	PROPN
gujaf-185	18	10	,	,	PUNCT
gujaf-185	18	11	lagos	lago	NOUN
gujaf-185	18	12	stat	stat	PROPN
gujaf-185	18	13	gusau	gusau	PROPN
gujaf-185	18	14	journal	journal	PROPN
gujaf-185	18	15	of	of	ADP
gujaf-185	18	16	accounting	accounting	NOUN
gujaf-185	18	17	and	and	CCONJ
gujaf-185	18	18	finance	finance	NOUN
gujaf-185	18	19	,	,	PUNCT
gujaf-185	18	20	vol	vol	NOUN
gujaf-185	18	21	.	.	PROPN
gujaf-185	19	1	3	3	NUM
gujaf-185	19	2	,	,	PUNCT
gujaf-185	19	3	issue	issue	NOUN
gujaf-185	19	4	3	3	NUM
gujaf-185	19	5	,	,	PUNCT
gujaf-185	19	6	october	october	PROPN
gujaf-185	19	7	,	,	PUNCT
gujaf-185	19	8	2022	2022	NUM
gujaf-185	19	9	iv	iv	NUM
gujaf-185	19	10	prof	prof	NOUN
gujaf-185	19	11	.	.	PUNCT
gujaf-185	20	1	suleiman	suleiman	PROPN
gujaf-185	20	2	a.	a.	PROPN
gujaf-185	20	3	s.	s.	PROPN
gujaf-185	20	4	aruwa	aruwa	PROPN
gujaf-185	20	5	department	department	PROPN
gujaf-185	20	6	of	of	ADP
gujaf-185	20	7	accounting	accounting	PROPN
gujaf-185	20	8	,	,	PUNCT
gujaf-185	20	9	nasarawa	nasarawa	PROPN
gujaf-185	20	10	state	state	PROPN
gujaf-185	20	11	university	university	PROPN
gujaf-185	20	12	,	,	PUNCT
gujaf-185	20	13	keffi	keffi	PROPN
gujaf-185	20	14	,	,	PUNCT
gujaf-185	20	15	nasarawa	nasarawa	PROPN
gujaf-185	20	16	state	state	PROPN
gujaf-185	20	17	.	.	PUNCT
gujaf-185	21	1	prof	prof	PROPN
gujaf-185	21	2	.	.	PUNCT
gujaf-185	22	1	muhammad	muhammad	PROPN
gujaf-185	22	2	junaidu	junaidu	PROPN
gujaf-185	22	3	kurawa	kurawa	PROPN
gujaf-185	22	4	department	department	PROPN
gujaf-185	22	5	of	of	ADP
gujaf-185	22	6	accounting	accounting	PROPN
gujaf-185	22	7	,	,	PUNCT
gujaf-185	22	8	bayero	bayero	PROPN
gujaf-185	22	9	university	university	PROPN
gujaf-185	22	10	kano	kano	PROPN
gujaf-185	22	11	,	,	PUNCT
gujaf-185	22	12	kano	kano	PROPN
gujaf-185	22	13	state	state	PROPN
gujaf-185	22	14	.	.	PUNCT
gujaf-185	23	1	prof	prof	PROPN
gujaf-185	23	2	.	.	PUNCT
gujaf-185	24	1	muhammad	muhammad	PROPN
gujaf-185	24	2	habibu	habibu	ADJ
gujaf-185	24	3	sabari	sabari	PROPN
gujaf-185	24	4	department	department	PROPN
gujaf-185	24	5	of	of	ADP
gujaf-185	24	6	accounting	accounting	NOUN
gujaf-185	24	7	,	,	PUNCT
gujaf-185	24	8	ahmadu	ahmadu	PROPN
gujaf-185	24	9	bello	bello	PROPN
gujaf-185	24	10	university	university	PROPN
gujaf-185	24	11	,	,	PUNCT
gujaf-185	24	12	zaria	zaria	PROPN
gujaf-185	24	13	.	.	PUNCT
gujaf-185	24	14	prof	prof	PROPN
gujaf-185	24	15	.	.	PUNCT
gujaf-185	25	1	okpanachi	okpanachi	PROPN
gujaf-185	25	2	joshua	joshua	PROPN
gujaf-185	25	3	department	department	PROPN
gujaf-185	25	4	of	of	ADP
gujaf-185	25	5	accounting	accounting	NOUN
gujaf-185	25	6	and	and	CCONJ
gujaf-185	25	7	management	management	NOUN
gujaf-185	25	8	,	,	PUNCT
gujaf-185	25	9	nigerian	nigerian	ADJ
gujaf-185	25	10	defence	defence	PROPN
gujaf-185	25	11	academy	academy	PROPN
gujaf-185	25	12	,	,	PUNCT
gujaf-185	25	13	kaduna	kaduna	PROPN
gujaf-185	25	14	.	.	PROPN
gujaf-185	25	15	prof	prof	PROPN
gujaf-185	25	16	.	.	PUNCT
gujaf-185	26	1	hassan	hassan	PROPN
gujaf-185	26	2	ibrahim	ibrahim	PROPN
gujaf-185	26	3	department	department	PROPN
gujaf-185	26	4	of	of	ADP
gujaf-185	26	5	accounting	accounting	PROPN
gujaf-185	26	6	,	,	PUNCT
gujaf-185	26	7	ibb	ibb	NOUN
gujaf-185	26	8	university	university	NOUN
gujaf-185	26	9	,	,	PUNCT
gujaf-185	26	10	lapai	lapai	NOUN
gujaf-185	26	11	,	,	PUNCT
gujaf-185	26	12	niger	niger	NOUN
gujaf-185	26	13	state	state	NOUN
gujaf-185	26	14	.	.	PUNCT
gujaf-185	27	1	prof	prof	PROPN
gujaf-185	27	2	.	.	PUNCT
gujaf-185	28	1	ifeoma	ifeoma	PROPN
gujaf-185	28	2	mary	mary	PROPN
gujaf-185	28	3	okwo	okwo	PROPN
gujaf-185	28	4	department	department	PROPN
gujaf-185	28	5	of	of	ADP
gujaf-185	28	6	accounting	accounting	PROPN
gujaf-185	28	7	,	,	PUNCT
gujaf-185	28	8	enugu	enugu	PROPN
gujaf-185	28	9	state	state	PROPN
gujaf-185	28	10	university	university	PROPN
gujaf-185	28	11	of	of	ADP
gujaf-185	28	12	science	science	NOUN
gujaf-185	28	13	and	and	CCONJ
gujaf-185	28	14	technology	technology	NOUN
gujaf-185	28	15	,	,	PUNCT
gujaf-185	28	16	enugu	enugu	PROPN
gujaf-185	28	17	state	state	PROPN
gujaf-185	28	18	.	.	PUNCT
gujaf-185	29	1	prof	prof	PROPN
gujaf-185	29	2	.	.	PUNCT
gujaf-185	30	1	muhammad	muhammad	PROPN
gujaf-185	30	2	aminu	aminu	PROPN
gujaf-185	30	3	isa	isa	PROPN
gujaf-185	30	4	department	department	PROPN
gujaf-185	30	5	of	of	ADP
gujaf-185	30	6	accounting	accounting	PROPN
gujaf-185	30	7	,	,	PUNCT
gujaf-185	30	8	bayero	bayero	PROPN
gujaf-185	30	9	university	university	PROPN
gujaf-185	30	10	,	,	PUNCT
gujaf-185	30	11	kano	kano	PROPN
gujaf-185	30	12	,	,	PUNCT
gujaf-185	30	13	kano	kano	PROPN
gujaf-185	30	14	state	state	PROPN
gujaf-185	30	15	.	.	PUNCT
gujaf-185	31	1	prof	prof	PROPN
gujaf-185	31	2	.	.	PUNCT
gujaf-185	32	1	ahmadu	ahmadu	PROPN
gujaf-185	32	2	bello	bello	PROPN
gujaf-185	32	3	department	department	PROPN
gujaf-185	32	4	of	of	ADP
gujaf-185	32	5	accounting	accounting	NOUN
gujaf-185	32	6	,	,	PUNCT
gujaf-185	32	7	ahmadu	ahmadu	PROPN
gujaf-185	32	8	bello	bello	PROPN
gujaf-185	32	9	university	university	PROPN
gujaf-185	32	10	,	,	PUNCT
gujaf-185	32	11	zaria	zaria	PROPN
gujaf-185	32	12	.	.	PUNCT
gujaf-185	33	1	prof	prof	PROPN
gujaf-185	33	2	.	.	PUNCT
gujaf-185	34	1	musa	musa	PROPN
gujaf-185	34	2	yelwa	yelwa	PROPN
gujaf-185	34	3	abubakar	abubakar	PROPN
gujaf-185	34	4	department	department	PROPN
gujaf-185	34	5	of	of	ADP
gujaf-185	34	6	accounting	accounting	PROPN
gujaf-185	34	7	,	,	PUNCT
gujaf-185	34	8	usmanu	usmanu	PROPN
gujaf-185	34	9	danfodiyo	danfodiyo	PROPN
gujaf-185	34	10	university	university	PROPN
gujaf-185	34	11	,	,	PUNCT
gujaf-185	34	12	sokoto	sokoto	PROPN
gujaf-185	34	13	state	state	PROPN
gujaf-185	34	14	.	.	PUNCT
gujaf-185	35	1	prof	prof	PROPN
gujaf-185	35	2	.	.	PUNCT
gujaf-185	36	1	salisu	salisu	PROPN
gujaf-185	36	2	abubakar	abubakar	PROPN
gujaf-185	36	3	department	department	PROPN
gujaf-185	36	4	of	of	ADP
gujaf-185	36	5	accounting	accounting	NOUN
gujaf-185	36	6	,	,	PUNCT
gujaf-185	36	7	ahmadu	ahmadu	PROPN
gujaf-185	36	8	bello	bello	PROPN
gujaf-185	36	9	university	university	PROPN
gujaf-185	36	10	zaria	zaria	PROPN
gujaf-185	36	11	,	,	PUNCT
gujaf-185	36	12	kaduna	kaduna	PROPN
gujaf-185	36	13	state	state	PROPN
gujaf-185	36	14	.	.	PUNCT
gujaf-185	37	1	dr	dr	PROPN
gujaf-185	37	2	.	.	PROPN
gujaf-185	37	3	isaq	isaq	PROPN
gujaf-185	37	4	alhaji	alhaji	PROPN
gujaf-185	37	5	samaila	samaila	PROPN
gujaf-185	37	6	department	department	PROPN
gujaf-185	37	7	of	of	ADP
gujaf-185	37	8	accounting	accounting	PROPN
gujaf-185	37	9	,	,	PUNCT
gujaf-185	37	10	bayero	bayero	PROPN
gujaf-185	37	11	university	university	NOUN
gujaf-185	37	12	,	,	PUNCT
gujaf-185	37	13	kano	kano	PROPN
gujaf-185	37	14	state	state	PROPN
gujaf-185	37	15	.	.	PUNCT
gujaf-185	38	1	prof	prof	PROPN
gujaf-185	38	2	.	.	PUNCT
gujaf-185	39	1	fatima	fatima	PROPN
gujaf-185	39	2	alfa	alfa	PROPN
gujaf-185	39	3	department	department	PROPN
gujaf-185	39	4	of	of	ADP
gujaf-185	39	5	accounting	accounting	PROPN
gujaf-185	39	6	,	,	PUNCT
gujaf-185	39	7	university	university	NOUN
gujaf-185	39	8	of	of	ADP
gujaf-185	39	9	maiduguri	maiduguri	PROPN
gujaf-185	39	10	,	,	PUNCT
gujaf-185	39	11	borno	borno	PROPN
gujaf-185	39	12	state	state	PROPN
gujaf-185	39	13	.	.	PUNCT
gujaf-185	40	1	gusau	gusau	PROPN
gujaf-185	40	2	journal	journal	PROPN
gujaf-185	40	3	of	of	ADP
gujaf-185	40	4	accounting	accounting	NOUN
gujaf-185	40	5	and	and	CCONJ
gujaf-185	40	6	finance	finance	NOUN
gujaf-185	40	7	,	,	PUNCT
gujaf-185	40	8	vol	vol	NOUN
gujaf-185	40	9	.	.	PROPN
gujaf-185	40	10	3	3	NUM
gujaf-185	40	11	,	,	PUNCT
gujaf-185	40	12	issue	issue	NOUN
gujaf-185	40	13	3	3	NUM
gujaf-185	40	14	,	,	PUNCT
gujaf-185	40	15	october	october	PROPN
gujaf-185	40	16	,	,	PUNCT
gujaf-185	40	17	2022	2022	NUM
gujaf-185	40	18	v	v	ADP
gujaf-185	40	19	dr	dr	PROPN
gujaf-185	40	20	.	.	PROPN
gujaf-185	40	21	sunusi	sunusi	PROPN
gujaf-185	40	22	sa'ad	sa'ad	PROPN
gujaf-185	40	23	ahmad	ahmad	PROPN
gujaf-185	40	24	department	department	PROPN
gujaf-185	40	25	of	of	ADP
gujaf-185	40	26	accounting	accounting	PROPN
gujaf-185	40	27	,	,	PUNCT
gujaf-185	40	28	federal	federal	ADJ
gujaf-185	40	29	university	university	NOUN
gujaf-185	40	30	dutse	dutse	NOUN
gujaf-185	40	31	,	,	PUNCT
gujaf-185	40	32	jigawa	jigawa	PROPN
gujaf-185	40	33	state	state	PROPN
gujaf-185	40	34	.	.	PUNCT
gujaf-185	41	1	dr	dr	PROPN
gujaf-185	41	2	.	.	PROPN
gujaf-185	41	3	nasiru	nasiru	PROPN
gujaf-185	41	4	a.	a.	PROPN
gujaf-185	41	5	ka’oje	ka’oje	PROPN
gujaf-185	41	6	department	department	PROPN
gujaf-185	41	7	of	of	ADP
gujaf-185	41	8	accounting	accounting	PROPN
gujaf-185	41	9	,	,	PUNCT
gujaf-185	41	10	usmanu	usmanu	PROPN
gujaf-185	41	11	danfodiyo	danfodiyo	PROPN
gujaf-185	41	12	university	university	PROPN
gujaf-185	41	13	sokoto	sokoto	PROPN
gujaf-185	41	14	state	state	PROPN
gujaf-185	41	15	.	.	PUNCT
gujaf-185	42	1	dr	dr	PROPN
gujaf-185	42	2	.	.	PROPN
gujaf-185	42	3	aminu	aminu	PROPN
gujaf-185	42	4	abdullahi	abdullahi	PROPN
gujaf-185	42	5	department	department	PROPN
gujaf-185	42	6	of	of	ADP
gujaf-185	42	7	accounting	accounting	PROPN
gujaf-185	42	8	,	,	PUNCT
gujaf-185	42	9	usmanu	usmanu	PROPN
gujaf-185	42	10	danfodiyo	danfodiyo	PROPN
gujaf-185	42	11	university	university	PROPN
gujaf-185	42	12	sokoto	sokoto	PROPN
gujaf-185	42	13	,	,	PUNCT
gujaf-185	42	14	state	state	PROPN
gujaf-185	42	15	.	.	PUNCT
gujaf-185	43	1	dr	dr	PROPN
gujaf-185	43	2	.	.	PROPN
gujaf-185	43	3	onipe	onipe	PROPN
gujaf-185	43	4	adebenege	adebenege	PROPN
gujaf-185	43	5	yahaya	yahaya	PROPN
gujaf-185	43	6	department	department	PROPN
gujaf-185	43	7	of	of	ADP
gujaf-185	43	8	accounting	accounting	PROPN
gujaf-185	43	9	,	,	PUNCT
gujaf-185	43	10	nigerian	nigerian	ADJ
gujaf-185	43	11	defence	defence	PROPN
gujaf-185	43	12	academy	academy	PROPN
gujaf-185	43	13	,	,	PUNCT
gujaf-185	43	14	kaduna	kaduna	PROPN
gujaf-185	43	15	state	state	PROPN
gujaf-185	43	16	.	.	PUNCT
gujaf-185	44	1	dr	dr	PROPN
gujaf-185	44	2	.	.	PROPN
gujaf-185	44	3	saidu	saidu	PROPN
gujaf-185	44	4	adamu	adamu	PROPN
gujaf-185	44	5	department	department	PROPN
gujaf-185	44	6	of	of	ADP
gujaf-185	44	7	accounting	accounting	PROPN
gujaf-185	44	8	,	,	PUNCT
gujaf-185	44	9	federal	federal	ADJ
gujaf-185	44	10	university	university	PROPN
gujaf-185	44	11	of	of	ADP
gujaf-185	44	12	kashere	kashere	PROPN
gujaf-185	44	13	,	,	PUNCT
gujaf-185	44	14	gombe	gombe	ADJ
gujaf-185	44	15	state	state	NOUN
gujaf-185	44	16	.	.	PUNCT
gujaf-185	45	1	dr	dr	PROPN
gujaf-185	45	2	.	.	PROPN
gujaf-185	45	3	nasiru	nasiru	PROPN
gujaf-185	45	4	yunusa	yunusa	PROPN
gujaf-185	45	5	department	department	PROPN
gujaf-185	45	6	of	of	ADP
gujaf-185	45	7	accounting	accounting	NOUN
gujaf-185	45	8	,	,	PUNCT
gujaf-185	45	9	ahmadu	ahmadu	PROPN
gujaf-185	45	10	bello	bello	PROPN
gujaf-185	45	11	university	university	PROPN
gujaf-185	45	12	zaria	zaria	PROPN
gujaf-185	45	13	.	.	PUNCT
gujaf-185	46	1	dr	dr	PROPN
gujaf-185	46	2	.	.	PROPN
gujaf-185	46	3	aisha	aisha	PROPN
gujaf-185	46	4	nuhu	nuhu	PROPN
gujaf-185	46	5	muhammad	muhammad	PROPN
gujaf-185	46	6	department	department	PROPN
gujaf-185	46	7	of	of	ADP
gujaf-185	46	8	accounting	accounting	PROPN
gujaf-185	46	9	,	,	PUNCT
gujaf-185	46	10	ahmadu	ahmadu	PROPN
gujaf-185	46	11	bello	bello	PROPN
gujaf-185	46	12	university	university	PROPN
gujaf-185	46	13	zaria	zaria	PROPN
gujaf-185	46	14	.	.	PUNCT
gujaf-185	47	1	dr	dr	PROPN
gujaf-185	47	2	.	.	PROPN
gujaf-185	47	3	lawal	lawal	PROPN
gujaf-185	47	4	muhammad	muhammad	PROPN
gujaf-185	47	5	department	department	PROPN
gujaf-185	47	6	of	of	ADP
gujaf-185	47	7	accounting	accounting	PROPN
gujaf-185	47	8	,	,	PUNCT
gujaf-185	47	9	ahmadu	ahmadu	PROPN
gujaf-185	47	10	bello	bello	PROPN
gujaf-185	47	11	university	university	PROPN
gujaf-185	47	12	zaria	zaria	PROPN
gujaf-185	47	13	.	.	PUNCT
gujaf-185	48	1	dr	dr	PROPN
gujaf-185	48	2	.	.	PROPN
gujaf-185	48	3	farouk	farouk	PROPN
gujaf-185	48	4	adeiza	adeiza	PROPN
gujaf-185	48	5	school	school	PROPN
gujaf-185	48	6	of	of	ADP
gujaf-185	48	7	business	business	NOUN
gujaf-185	48	8	and	and	CCONJ
gujaf-185	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-185	48	10	,	,	PUNCT
gujaf-185	48	11	american	american	PROPN
gujaf-185	48	12	university	university	PROPN
gujaf-185	48	13	of	of	ADP
gujaf-185	48	14	nigeria	nigeria	PROPN
gujaf-185	48	15	,	,	PUNCT
gujaf-185	48	16	yola	yola	PROPN
gujaf-185	48	17	.	.	PUNCT
gujaf-185	49	1	dr	dr	PROPN
gujaf-185	49	2	.	.	PROPN
gujaf-185	49	3	bashir	bashir	PROPN
gujaf-185	49	4	umar	umar	PROPN
gujaf-185	49	5	farouk	farouk	PROPN
gujaf-185	49	6	department	department	PROPN
gujaf-185	49	7	of	of	ADP
gujaf-185	49	8	economics	economic	NOUN
gujaf-185	49	9	,	,	PUNCT
gujaf-185	49	10	federal	federal	ADJ
gujaf-185	49	11	university	university	NOUN
gujaf-185	49	12	gusau	gusau	PROPN
gujaf-185	49	13	,	,	PUNCT
gujaf-185	49	14	zamfara	zamfara	PROPN
gujaf-185	49	15	state	state	PROPN
gujaf-185	49	16	.	.	PUNCT
gujaf-185	50	1	dr	dr	PROPN
gujaf-185	50	2	emmanuel	emmanuel	PROPN
gujaf-185	50	3	omokhuale	omokhuale	PROPN
gujaf-185	50	4	department	department	PROPN
gujaf-185	50	5	of	of	ADP
gujaf-185	50	6	mathematics	mathematics	PROPN
gujaf-185	50	7	,	,	PUNCT
gujaf-185	50	8	federal	federal	ADJ
gujaf-185	50	9	university	university	NOUN
gujaf-185	50	10	gusau	gusau	NOUN
gujaf-185	50	11	,	,	PUNCT
gujaf-185	50	12	zamfara	zamfara	PROPN
gujaf-185	50	13	.	.	PUNCT
gujaf-185	51	1	state	state	PROPN
gujaf-185	51	2	gusau	gusau	PROPN
gujaf-185	51	3	journal	journal	PROPN
gujaf-185	51	4	of	of	ADP
gujaf-185	51	5	accounting	accounting	NOUN
gujaf-185	51	6	and	and	CCONJ
gujaf-185	51	7	finance	finance	NOUN
gujaf-185	51	8	,	,	PUNCT
gujaf-185	51	9	vol	vol	NOUN
gujaf-185	51	10	.	.	PROPN
gujaf-185	51	11	3	3	NUM
gujaf-185	51	12	,	,	PUNCT
gujaf-185	51	13	issue	issue	NOUN
gujaf-185	51	14	3	3	NUM
gujaf-185	51	15	,	,	PUNCT
gujaf-185	51	16	october	october	PROPN
gujaf-185	51	17	,	,	PUNCT
gujaf-185	51	18	2022	2022	NUM
gujaf-185	51	19	vi	vi	PROPN
gujaf-185	51	20	advisory	advisory	NOUN
gujaf-185	51	21	board	board	NOUN
gujaf-185	51	22	members	member	NOUN
gujaf-185	51	23	prof	prof	PROPN
gujaf-185	51	24	.	.	PUNCT
gujaf-185	52	1	kabiru	kabiru	PROPN
gujaf-185	52	2	isah	isah	PROPN
gujaf-185	52	3	dandago	dandago	PROPN
gujaf-185	52	4	,	,	PUNCT
gujaf-185	52	5	bayero	bayero	PROPN
gujaf-185	52	6	university	university	PROPN
gujaf-185	52	7	kano	kano	PROPN
gujaf-185	52	8	,	,	PUNCT
gujaf-185	52	9	kano	kano	PROPN
gujaf-185	52	10	state	state	PROPN
gujaf-185	52	11	.	.	PUNCT
gujaf-185	53	1	prof	prof	PROPN
gujaf-185	53	2	a	a	DET
gujaf-185	53	3	m	m	NOUN
gujaf-185	53	4	bashir	bashir	NOUN
gujaf-185	53	5	,	,	PUNCT
gujaf-185	53	6	usmanu	usmanu	PROPN
gujaf-185	53	7	danfodiyo	danfodiyo	PROPN
gujaf-185	53	8	university	university	PROPN
gujaf-185	53	9	sokoto	sokoto	PROPN
gujaf-185	53	10	,	,	PUNCT
gujaf-185	53	11	sokoto	sokoto	PROPN
gujaf-185	53	12	state	state	PROPN
gujaf-185	53	13	.	.	PUNCT
gujaf-185	54	1	prof	prof	PROPN
gujaf-185	54	2	.	.	PUNCT
gujaf-185	55	1	muhammad	muhammad	PROPN
gujaf-185	55	2	tanko	tanko	PROPN
gujaf-185	55	3	,	,	PUNCT
gujaf-185	55	4	kaduna	kaduna	PROPN
gujaf-185	55	5	state	state	PROPN
gujaf-185	55	6	university	university	PROPN
gujaf-185	55	7	,	,	PUNCT
gujaf-185	55	8	kaduna	kaduna	PROPN
gujaf-185	55	9	.	.	PROPN
gujaf-185	55	10	prof	prof	PROPN
gujaf-185	55	11	.	.	PUNCT
gujaf-185	55	12	bayero	bayero	PROPN
gujaf-185	56	1	a	a	DET
gujaf-185	56	2	m	m	NOUN
gujaf-185	56	3	sabir	sabir	NOUN
gujaf-185	56	4	,	,	PUNCT
gujaf-185	56	5	usmanu	usmanu	PROPN
gujaf-185	56	6	danfodiyo	danfodiyo	PROPN
gujaf-185	56	7	university	university	PROPN
gujaf-185	56	8	sokoto	sokoto	PROPN
gujaf-185	56	9	,	,	PUNCT
gujaf-185	56	10	sokoto	sokoto	PROPN
gujaf-185	56	11	state	state	PROPN
gujaf-185	56	12	.	.	PUNCT
gujaf-185	57	1	prof	prof	PROPN
gujaf-185	57	2	.	.	PUNCT
gujaf-185	58	1	aliyu	aliyu	PROPN
gujaf-185	58	2	sulaiman	sulaiman	PROPN
gujaf-185	58	3	kantudu	kantudu	PROPN
gujaf-185	58	4	,	,	PUNCT
gujaf-185	58	5	bayero	bayero	PROPN
gujaf-185	58	6	university	university	PROPN
gujaf-185	58	7	kano	kano	PROPN
gujaf-185	58	8	,	,	PUNCT
gujaf-185	58	9	kano	kano	PROPN
gujaf-185	58	10	state	state	PROPN
gujaf-185	58	11	.	.	PUNCT
gujaf-185	59	1	editorial	editorial	PROPN
gujaf-185	59	2	secretary	secretary	PROPN
gujaf-185	59	3	usman	usman	PROPN
gujaf-185	59	4	muhammad	muhammad	PROPN
gujaf-185	59	5	adam	adam	PROPN
gujaf-185	59	6	department	department	PROPN
gujaf-185	59	7	of	of	ADP
gujaf-185	59	8	accounting	accounting	NOUN
gujaf-185	59	9	and	and	CCONJ
gujaf-185	59	10	finance	finance	NOUN
gujaf-185	59	11	,	,	PUNCT
gujaf-185	59	12	federal	federal	ADJ
gujaf-185	59	13	university	university	NOUN
gujaf-185	59	14	gusau	gusau	PROPN
gujaf-185	59	15	,	,	PUNCT
gujaf-185	59	16	zamfara	zamfara	PROPN
gujaf-185	59	17	state	state	PROPN
gujaf-185	59	18	.	.	PUNCT
gujaf-185	60	1	gusau	gusau	PROPN
gujaf-185	60	2	journal	journal	PROPN
gujaf-185	60	3	of	of	ADP
gujaf-185	60	4	accounting	accounting	NOUN
gujaf-185	60	5	and	and	CCONJ
gujaf-185	60	6	finance	finance	NOUN
gujaf-185	60	7	,	,	PUNCT
gujaf-185	60	8	vol	vol	NOUN
gujaf-185	60	9	.	.	PROPN
gujaf-185	60	10	3	3	NUM
gujaf-185	60	11	,	,	PUNCT
gujaf-185	60	12	issue	issue	NOUN
gujaf-185	60	13	3	3	NUM
gujaf-185	60	14	,	,	PUNCT
gujaf-185	60	15	october	october	PROPN
gujaf-185	60	16	,	,	PUNCT
gujaf-185	60	17	2022	2022	NUM
gujaf-185	60	18	vii	vii	PROPN
gujaf-185	60	19	call	call	NOUN
gujaf-185	60	20	for	for	ADP
gujaf-185	60	21	papers	paper	NOUN
gujaf-185	60	22	the	the	DET
gujaf-185	60	23	editorial	editorial	ADJ
gujaf-185	60	24	board	board	NOUN
gujaf-185	60	25	of	of	ADP
gujaf-185	60	26	gusau	gusau	PROPN
gujaf-185	60	27	journal	journal	PROPN
gujaf-185	60	28	of	of	ADP
gujaf-185	60	29	accounting	accounting	NOUN
gujaf-185	60	30	and	and	CCONJ
gujaf-185	60	31	finance	finance	NOUN
gujaf-185	60	32	(	(	PUNCT
gujaf-185	60	33	gujaf	gujaf	NOUN
gujaf-185	60	34	)	)	PUNCT
gujaf-185	60	35	is	be	AUX
gujaf-185	60	36	hereby	hereby	ADV
gujaf-185	60	37	inviting	invite	VERB
gujaf-185	60	38	authors	author	NOUN
gujaf-185	60	39	to	to	PART
gujaf-185	60	40	submit	submit	VERB
gujaf-185	60	41	their	their	PRON
gujaf-185	60	42	unpublished	unpublished	ADJ
gujaf-185	60	43	manuscript	manuscript	NOUN
gujaf-185	60	44	for	for	ADP
gujaf-185	60	45	publication	publication	NOUN
gujaf-185	60	46	.	.	PUNCT
gujaf-185	61	1	the	the	DET
gujaf-185	61	2	journal	journal	NOUN
gujaf-185	61	3	is	be	AUX
gujaf-185	61	4	published	publish	VERB
gujaf-185	61	5	in	in	ADP
gujaf-185	61	6	two	two	NUM
gujaf-185	61	7	issues	issue	NOUN
gujaf-185	61	8	of	of	ADP
gujaf-185	61	9	april	april	PROPN
gujaf-185	61	10	and	and	CCONJ
gujaf-185	61	11	october	october	PROPN
gujaf-185	61	12	annually	annually	ADV
gujaf-185	61	13	.	.	PUNCT
gujaf-185	62	1	gujaf	gujaf	NOUN
gujaf-185	62	2	is	be	AUX
gujaf-185	62	3	a	a	DET
gujaf-185	62	4	double	double	ADJ
gujaf-185	62	5	-	-	PUNCT
gujaf-185	62	6	blind	blind	ADJ
gujaf-185	62	7	peer	peer	NOUN
gujaf-185	62	8	reviewed	review	VERB
gujaf-185	62	9	journal	journal	NOUN
gujaf-185	62	10	published	publish	VERB
gujaf-185	62	11	by	by	ADP
gujaf-185	62	12	the	the	DET
gujaf-185	62	13	department	department	NOUN
gujaf-185	62	14	of	of	ADP
gujaf-185	62	15	accounting	accounting	NOUN
gujaf-185	62	16	and	and	CCONJ
gujaf-185	62	17	finance	finance	NOUN
gujaf-185	62	18	,	,	PUNCT
gujaf-185	62	19	faculty	faculty	NOUN
gujaf-185	62	20	of	of	ADP
gujaf-185	62	21	management	management	NOUN
gujaf-185	62	22	and	and	CCONJ
gujaf-185	62	23	social	social	ADJ
gujaf-185	62	24	sciences	science	NOUN
gujaf-185	62	25	,	,	PUNCT
gujaf-185	62	26	federal	federal	ADJ
gujaf-185	62	27	university	university	NOUN
gujaf-185	62	28	gusau	gusau	NOUN
gujaf-185	62	29	,	,	PUNCT
gujaf-185	62	30	zamfara	zamfara	PROPN
gujaf-185	62	31	state	state	PROPN
gujaf-185	62	32	nigeria	nigeria	PROPN
gujaf-185	62	33	the	the	DET
gujaf-185	62	34	journal	journal	PROPN
gujaf-185	62	35	accepts	accept	VERB
gujaf-185	62	36	papers	paper	NOUN
gujaf-185	62	37	in	in	ADP
gujaf-185	62	38	all	all	DET
gujaf-185	62	39	areas	area	NOUN
gujaf-185	62	40	of	of	ADP
gujaf-185	62	41	accounting	accounting	NOUN
gujaf-185	62	42	and	and	CCONJ
gujaf-185	62	43	finance	finance	NOUN
gujaf-185	62	44	for	for	ADP
gujaf-185	62	45	publication	publication	NOUN
gujaf-185	62	46	which	which	PRON
gujaf-185	62	47	include	include	VERB
gujaf-185	62	48	:	:	PUNCT
gujaf-185	62	49	accounting	accounting	NOUN
gujaf-185	62	50	standards	standard	NOUN
gujaf-185	62	51	,	,	PUNCT
gujaf-185	62	52	accounting	account	VERB
gujaf-185	62	53	information	information	NOUN
gujaf-185	62	54	system	system	NOUN
gujaf-185	62	55	,	,	PUNCT
gujaf-185	62	56	financial	financial	ADJ
gujaf-185	62	57	reporting	reporting	NOUN
gujaf-185	62	58	,	,	PUNCT
gujaf-185	62	59	earnings	earning	NOUN
gujaf-185	62	60	management	management	NOUN
gujaf-185	62	61	,	,	PUNCT
gujaf-185	62	62	,	,	PUNCT
gujaf-185	62	63	auditing	auditing	NOUN
gujaf-185	62	64	and	and	CCONJ
gujaf-185	62	65	investigation	investigation	NOUN
gujaf-185	62	66	,	,	PUNCT
gujaf-185	62	67	auditing	auditing	NOUN
gujaf-185	62	68	and	and	CCONJ
gujaf-185	62	69	standards	standard	NOUN
gujaf-185	62	70	,	,	PUNCT
gujaf-185	62	71	public	public	ADJ
gujaf-185	62	72	sector	sector	NOUN
gujaf-185	62	73	accounting	accounting	NOUN
gujaf-185	62	74	and	and	CCONJ
gujaf-185	62	75	auditing	auditing	NOUN
gujaf-185	62	76	,	,	PUNCT
gujaf-185	62	77	taxation	taxation	NOUN
gujaf-185	62	78	and	and	CCONJ
gujaf-185	62	79	revenue	revenue	NOUN
gujaf-185	62	80	administration	administration	NOUN
gujaf-185	62	81	,	,	PUNCT
gujaf-185	62	82	corporate	corporate	ADJ
gujaf-185	62	83	governance	governance	NOUN
gujaf-185	62	84	issues	issue	NOUN
gujaf-185	62	85	,	,	PUNCT
gujaf-185	62	86	corporate	corporate	ADJ
gujaf-185	62	87	social	social	ADJ
gujaf-185	62	88	responsibility	responsibility	NOUN
gujaf-185	62	89	,	,	PUNCT
gujaf-185	62	90	sustainability	sustainability	NOUN
gujaf-185	62	91	and	and	CCONJ
gujaf-185	62	92	environmental	environmental	ADJ
gujaf-185	62	93	reporting	reporting	NOUN
gujaf-185	62	94	issue	issue	NOUN
gujaf-185	62	95	,	,	PUNCT
gujaf-185	62	96	information	information	NOUN
gujaf-185	62	97	and	and	CCONJ
gujaf-185	62	98	communication	communication	NOUN
gujaf-185	62	99	technology	technology	NOUN
gujaf-185	62	100	issues	issue	NOUN
gujaf-185	62	101	,	,	PUNCT
gujaf-185	62	102	bankruptcy	bankruptcy	NOUN
gujaf-185	62	103	prediction	prediction	NOUN
gujaf-185	62	104	,	,	PUNCT
gujaf-185	62	105	corporate	corporate	ADJ
gujaf-185	62	106	finance	finance	NOUN
gujaf-185	62	107	,	,	PUNCT
gujaf-185	62	108	personal	personal	ADJ
gujaf-185	62	109	finance	finance	NOUN
gujaf-185	62	110	,	,	PUNCT
gujaf-185	62	111	merger	merger	NOUN
gujaf-185	62	112	and	and	CCONJ
gujaf-185	62	113	acquisitions	acquisition	NOUN
gujaf-185	62	114	,	,	PUNCT
gujaf-185	62	115	capital	capital	NOUN
gujaf-185	62	116	structure	structure	NOUN
gujaf-185	62	117	,	,	PUNCT
gujaf-185	62	118	working	work	VERB
gujaf-185	62	119	capital	capital	NOUN
gujaf-185	62	120	management	management	NOUN
gujaf-185	62	121	,	,	PUNCT
gujaf-185	62	122	enterprises	enterprise	NOUN
gujaf-185	62	123	risk	risk	NOUN
gujaf-185	62	124	management	management	NOUN
gujaf-185	62	125	,	,	PUNCT
gujaf-185	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-185	62	127	,	,	PUNCT
gujaf-185	62	128	international	international	ADJ
gujaf-185	62	129	business	business	NOUN
gujaf-185	62	130	accounting	accounting	NOUN
gujaf-185	62	131	and	and	CCONJ
gujaf-185	62	132	finance	finance	NOUN
gujaf-185	62	133	,	,	PUNCT
gujaf-185	62	134	banking	banking	NOUN
gujaf-185	62	135	crises	crisis	NOUN
gujaf-185	62	136	,	,	PUNCT
gujaf-185	62	137	bank	bank	NOUN
gujaf-185	62	138	’s	’s	PART
gujaf-185	62	139	profitability	profitability	NOUN
gujaf-185	62	140	,	,	PUNCT
gujaf-185	62	141	risk	risk	NOUN
gujaf-185	62	142	and	and	CCONJ
gujaf-185	62	143	insurance	insurance	NOUN
gujaf-185	62	144	issue	issue	NOUN
gujaf-185	62	145	,	,	PUNCT
gujaf-185	62	146	islamic	islamic	ADJ
gujaf-185	62	147	finance	finance	NOUN
gujaf-185	62	148	,	,	PUNCT
gujaf-185	62	149	conventional	conventional	ADJ
gujaf-185	62	150	and	and	CCONJ
gujaf-185	62	151	islamic	islamic	ADJ
gujaf-185	62	152	banks	bank	NOUN
gujaf-185	62	153	and	and	CCONJ
gujaf-185	62	154	so	so	ADV
gujaf-185	62	155	forth	forth	ADV
gujaf-185	62	156	.	.	PUNCT
gujaf-185	63	1	guidelines	guideline	NOUN
gujaf-185	63	2	for	for	ADP
gujaf-185	63	3	submission	submission	NOUN
gujaf-185	63	4	and	and	CCONJ
gujaf-185	63	5	manuscript	manuscript	NOUN
gujaf-185	63	6	format	format	VERB
gujaf-185	63	7	the	the	DET
gujaf-185	63	8	submission	submission	NOUN
gujaf-185	63	9	language	language	NOUN
gujaf-185	63	10	is	be	AUX
gujaf-185	63	11	english	english	PROPN
gujaf-185	63	12	and	and	CCONJ
gujaf-185	63	13	must	must	AUX
gujaf-185	63	14	be	be	AUX
gujaf-185	63	15	a	a	DET
gujaf-185	63	16	well	well	ADV
gujaf-185	63	17	-	-	PUNCT
gujaf-185	63	18	researched	research	VERB
gujaf-185	63	19	original	original	ADJ
gujaf-185	63	20	manuscript	manuscript	NOUN
gujaf-185	63	21	that	that	PRON
gujaf-185	63	22	has	have	AUX
gujaf-185	63	23	not	not	PART
gujaf-185	63	24	previously	previously	ADV
gujaf-185	63	25	been	be	AUX
gujaf-185	63	26	submitted	submit	VERB
gujaf-185	63	27	elsewhere	elsewhere	ADV
gujaf-185	63	28	for	for	ADP
gujaf-185	63	29	publication	publication	NOUN
gujaf-185	63	30	.	.	PUNCT
gujaf-185	64	1	the	the	DET
gujaf-185	64	2	paper	paper	NOUN
gujaf-185	64	3	should	should	AUX
gujaf-185	64	4	not	not	PART
gujaf-185	64	5	exceed	exceed	VERB
gujaf-185	64	6	more	more	ADJ
gujaf-185	64	7	than	than	ADP
gujaf-185	64	8	15	15	NUM
gujaf-185	64	9	pages	page	NOUN
gujaf-185	64	10	on	on	ADP
gujaf-185	64	11	a4	a4	NOUN
gujaf-185	64	12	type	type	NOUN
gujaf-185	64	13	paper	paper	NOUN
gujaf-185	64	14	in	in	ADP
gujaf-185	64	15	ms	ms	ADJ
gujaf-185	64	16	-	-	PUNCT
gujaf-185	64	17	word	word	NOUN
gujaf-185	64	18	format	format	NOUN
gujaf-185	64	19	,	,	PUNCT
gujaf-185	64	20	1.5	1.5	NUM
gujaf-185	64	21	-	-	PUNCT
gujaf-185	64	22	line	line	NOUN
gujaf-185	64	23	spacing	spacing	NOUN
gujaf-185	64	24	,	,	PUNCT
gujaf-185	64	25	12	12	NUM
gujaf-185	64	26	font	font	NOUN
gujaf-185	64	27	size	size	NOUN
gujaf-185	64	28	in	in	ADP
gujaf-185	64	29	times	time	NOUN
gujaf-185	64	30	new	new	ADJ
gujaf-185	64	31	roman	roman	NOUN
gujaf-185	64	32	.	.	PUNCT
gujaf-185	65	1	manuscript	manuscript	NOUN
gujaf-185	65	2	should	should	AUX
gujaf-185	65	3	be	be	AUX
gujaf-185	65	4	tested	test	VERB
gujaf-185	65	5	for	for	ADP
gujaf-185	65	6	plagiarism	plagiarism	NOUN
gujaf-185	65	7	before	before	ADP
gujaf-185	65	8	submission	submission	NOUN
gujaf-185	65	9	,	,	PUNCT
gujaf-185	65	10	as	as	SCONJ
gujaf-185	65	11	the	the	DET
gujaf-185	65	12	maximum	maximum	ADJ
gujaf-185	65	13	similarity	similarity	NOUN
gujaf-185	65	14	index	index	NOUN
gujaf-185	65	15	acceptable	acceptable	ADJ
gujaf-185	65	16	by	by	ADP
gujaf-185	65	17	gujaf	gujaf	NOUN
gujaf-185	65	18	is	be	AUX
gujaf-185	65	19	25	25	NUM
gujaf-185	65	20	percent	percent	NOUN
gujaf-185	65	21	.	.	PUNCT
gujaf-185	66	1	furthermore	furthermore	ADV
gujaf-185	66	2	,	,	PUNCT
gujaf-185	66	3	the	the	DET
gujaf-185	66	4	length	length	NOUN
gujaf-185	66	5	of	of	ADP
gujaf-185	66	6	a	a	DET
gujaf-185	66	7	complete	complete	ADJ
gujaf-185	66	8	article	article	NOUN
gujaf-185	66	9	should	should	AUX
gujaf-185	66	10	not	not	PART
gujaf-185	66	11	exceed	exceed	VERB
gujaf-185	66	12	5000	5000	NUM
gujaf-185	66	13	words	word	NOUN
gujaf-185	66	14	including	include	VERB
gujaf-185	66	15	an	an	DET
gujaf-185	66	16	abstract	abstract	NOUN
gujaf-185	66	17	of	of	ADP
gujaf-185	66	18	not	not	PART
gujaf-185	66	19	more	more	ADJ
gujaf-185	66	20	than	than	ADP
gujaf-185	66	21	250	250	NUM
gujaf-185	66	22	words	word	NOUN
gujaf-185	66	23	with	with	ADP
gujaf-185	66	24	a	a	DET
gujaf-185	66	25	minimum	minimum	NOUN
gujaf-185	66	26	of	of	ADP
gujaf-185	66	27	four	four	NUM
gujaf-185	66	28	key	key	ADJ
gujaf-185	66	29	words	word	NOUN
gujaf-185	66	30	immediately	immediately	ADV
gujaf-185	66	31	after	after	ADP
gujaf-185	66	32	the	the	DET
gujaf-185	66	33	abstract	abstract	NOUN
gujaf-185	66	34	.	.	PUNCT
gujaf-185	67	1	all	all	DET
gujaf-185	67	2	references	reference	NOUN
gujaf-185	67	3	including	include	VERB
gujaf-185	67	4	in	in	ADP
gujaf-185	67	5	text	text	NOUN
gujaf-185	67	6	citation	citation	NOUN
gujaf-185	67	7	and	and	CCONJ
gujaf-185	67	8	reference	reference	NOUN
gujaf-185	67	9	list	list	NOUN
gujaf-185	67	10	,	,	PUNCT
gujaf-185	67	11	tables	table	NOUN
gujaf-185	67	12	and	and	CCONJ
gujaf-185	67	13	figures	figure	NOUN
gujaf-185	67	14	should	should	AUX
gujaf-185	67	15	be	be	AUX
gujaf-185	67	16	in	in	ADP
gujaf-185	67	17	line	line	NOUN
gujaf-185	67	18	with	with	ADP
gujaf-185	67	19	apa	apa	PROPN
gujaf-185	67	20	7th	7th	PROPN
gujaf-185	67	21	edition	edition	NOUN
gujaf-185	67	22	publication	publication	NOUN
gujaf-185	67	23	manual	manual	NOUN
gujaf-185	67	24	.	.	PUNCT
gujaf-185	68	1	finally	finally	ADV
gujaf-185	68	2	,	,	PUNCT
gujaf-185	68	3	manuscript	manuscript	NOUN
gujaf-185	68	4	should	should	AUX
gujaf-185	68	5	be	be	AUX
gujaf-185	68	6	send	send	VERB
gujaf-185	68	7	to	to	ADP
gujaf-185	68	8	our	our	PRON
gujaf-185	68	9	email	email	NOUN
gujaf-185	68	10	address	address	NOUN
gujaf-185	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-185	68	12	and	and	CCONJ
gujaf-185	68	13	a	a	DET
gujaf-185	68	14	copy	copy	NOUN
gujaf-185	68	15	to	to	ADP
gujaf-185	68	16	our	our	PRON
gujaf-185	68	17	website	website	NOUN
gujaf-185	68	18	on	on	ADP
gujaf-185	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-185	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-185	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-185	69	2	gusau	gusau	ADJ
gujaf-185	69	3	journal	journal	NOUN
gujaf-185	69	4	of	of	ADP
gujaf-185	69	5	accounting	accounting	NOUN
gujaf-185	69	6	and	and	CCONJ
gujaf-185	69	7	finance	finance	NOUN
gujaf-185	69	8	,	,	PUNCT
gujaf-185	69	9	vol	vol	NOUN
gujaf-185	69	10	.	.	PROPN
gujaf-185	69	11	3	3	NUM
gujaf-185	69	12	,	,	PUNCT
gujaf-185	69	13	issue	issue	NOUN
gujaf-185	69	14	3	3	NUM
gujaf-185	69	15	,	,	PUNCT
gujaf-185	69	16	october	october	PROPN
gujaf-185	69	17	,	,	PUNCT
gujaf-185	69	18	2022	2022	NUM
gujaf-185	69	19	viii	viii	ADJ
gujaf-185	69	20	publication	publication	NOUN
gujaf-185	69	21	procedure	procedure	NOUN
gujaf-185	69	22	after	after	ADP
gujaf-185	69	23	receiving	receive	VERB
gujaf-185	69	24	a	a	DET
gujaf-185	69	25	manuscript	manuscript	NOUN
gujaf-185	69	26	that	that	PRON
gujaf-185	69	27	is	be	AUX
gujaf-185	69	28	within	within	ADP
gujaf-185	69	29	the	the	DET
gujaf-185	69	30	similarity	similarity	NOUN
gujaf-185	69	31	index	index	NOUN
gujaf-185	69	32	threshold	threshold	NOUN
gujaf-185	69	33	,	,	PUNCT
gujaf-185	69	34	a	a	DET
gujaf-185	69	35	confirmation	confirmation	NOUN
gujaf-185	69	36	email	email	NOUN
gujaf-185	69	37	will	will	AUX
gujaf-185	69	38	be	be	AUX
gujaf-185	69	39	send	send	VERB
gujaf-185	69	40	together	together	ADV
gujaf-185	69	41	with	with	ADP
gujaf-185	69	42	a	a	DET
gujaf-185	69	43	request	request	NOUN
gujaf-185	69	44	to	to	PART
gujaf-185	69	45	pay	pay	VERB
gujaf-185	69	46	a	a	DET
gujaf-185	69	47	review	review	NOUN
gujaf-185	69	48	proceeding	proceeding	NOUN
gujaf-185	69	49	fee	fee	NOUN
gujaf-185	69	50	.	.	PUNCT
gujaf-185	70	1	at	at	ADP
gujaf-185	70	2	this	this	DET
gujaf-185	70	3	point	point	NOUN
gujaf-185	70	4	,	,	PUNCT
gujaf-185	70	5	the	the	DET
gujaf-185	70	6	editorial	editorial	ADJ
gujaf-185	70	7	board	board	NOUN
gujaf-185	70	8	will	will	AUX
gujaf-185	70	9	take	take	VERB
gujaf-185	70	10	a	a	DET
gujaf-185	70	11	decision	decision	NOUN
gujaf-185	70	12	on	on	ADP
gujaf-185	70	13	accepting	accept	VERB
gujaf-185	70	14	,	,	PUNCT
gujaf-185	70	15	rejecting	reject	VERB
gujaf-185	70	16	or	or	CCONJ
gujaf-185	70	17	making	make	VERB
gujaf-185	70	18	a	a	DET
gujaf-185	70	19	resubmission	resubmission	NOUN
gujaf-185	70	20	of	of	ADP
gujaf-185	70	21	the	the	DET
gujaf-185	70	22	manuscript	manuscript	NOUN
gujaf-185	70	23	based	base	VERB
gujaf-185	70	24	on	on	ADP
gujaf-185	70	25	the	the	DET
gujaf-185	70	26	outcome	outcome	NOUN
gujaf-185	70	27	of	of	ADP
gujaf-185	70	28	the	the	DET
gujaf-185	70	29	double	double	ADJ
gujaf-185	70	30	-	-	PUNCT
gujaf-185	70	31	blind	blind	ADJ
gujaf-185	70	32	peer	peer	NOUN
gujaf-185	70	33	review	review	NOUN
gujaf-185	70	34	.	.	PUNCT
gujaf-185	71	1	those	those	DET
gujaf-185	71	2	authors	author	NOUN
gujaf-185	71	3	whose	whose	DET
gujaf-185	71	4	manuscript	manuscript	NOUN
gujaf-185	71	5	were	be	AUX
gujaf-185	71	6	accepted	accept	VERB
gujaf-185	71	7	for	for	ADP
gujaf-185	71	8	publication	publication	NOUN
gujaf-185	71	9	will	will	AUX
gujaf-185	71	10	be	be	AUX
gujaf-185	71	11	asked	ask	VERB
gujaf-185	71	12	to	to	PART
gujaf-185	71	13	pay	pay	VERB
gujaf-185	71	14	a	a	DET
gujaf-185	71	15	publication	publication	NOUN
gujaf-185	71	16	fee	fee	NOUN
gujaf-185	71	17	,	,	PUNCT
gujaf-185	71	18	after	after	ADP
gujaf-185	71	19	effecting	effect	VERB
gujaf-185	71	20	all	all	DET
gujaf-185	71	21	suggested	suggest	VERB
gujaf-185	71	22	corrections	correction	NOUN
gujaf-185	71	23	and	and	CCONJ
gujaf-185	71	24	changes	change	NOUN
gujaf-185	71	25	made	make	VERB
gujaf-185	71	26	on	on	ADP
gujaf-185	71	27	the	the	DET
gujaf-185	71	28	manuscript	manuscript	NOUN
gujaf-185	71	29	.	.	PUNCT
gujaf-185	72	1	all	all	DET
gujaf-185	72	2	corrected	correct	VERB
gujaf-185	72	3	papers	paper	NOUN
gujaf-185	72	4	returned	return	VERB
gujaf-185	72	5	within	within	ADP
gujaf-185	72	6	the	the	DET
gujaf-185	72	7	specified	specify	VERB
gujaf-185	72	8	time	time	NOUN
gujaf-185	72	9	frame	frame	NOUN
gujaf-185	72	10	will	will	AUX
gujaf-185	72	11	be	be	AUX
gujaf-185	72	12	published	publish	VERB
gujaf-185	72	13	in	in	ADP
gujaf-185	72	14	that	that	DET
gujaf-185	72	15	issue	issue	NOUN
gujaf-185	72	16	.	.	PUNCT
gujaf-185	73	1	payment	payment	NOUN
gujaf-185	73	2	details	detail	NOUN
gujaf-185	73	3	bank	bank	NOUN
gujaf-185	73	4	:	:	PUNCT
gujaf-185	73	5	fcmb	fcmb	PROPN
gujaf-185	73	6	account	account	PROPN
gujaf-185	73	7	number	number	NOUN
gujaf-185	73	8	:	:	PUNCT
gujaf-185	73	9	7278465011	7278465011	NUM
gujaf-185	73	10	account	account	NOUN
gujaf-185	73	11	name	name	NOUN
gujaf-185	73	12	:	:	PUNCT
gujaf-185	73	13	gusau	gusau	PROPN
gujaf-185	73	14	journal	journal	NOUN
gujaf-185	73	15	of	of	ADP
gujaf-185	73	16	accounting	accounting	NOUN
gujaf-185	73	17	and	and	CCONJ
gujaf-185	73	18	finance	finance	NOUN
gujaf-185	73	19	for	for	ADP
gujaf-185	73	20	inquiry	inquiry	NOUN
gujaf-185	73	21	the	the	DET
gujaf-185	73	22	head	head	NOUN
gujaf-185	73	23	,	,	PUNCT
gujaf-185	73	24	department	department	NOUN
gujaf-185	73	25	of	of	ADP
gujaf-185	73	26	accounting	accounting	NOUN
gujaf-185	73	27	and	and	CCONJ
gujaf-185	73	28	finance	finance	NOUN
gujaf-185	73	29	,	,	PUNCT
gujaf-185	73	30	federal	federal	ADJ
gujaf-185	73	31	university	university	NOUN
gujaf-185	73	32	gusau	gusau	PROPN
gujaf-185	73	33	,	,	PUNCT
gujaf-185	73	34	zamfara	zamfara	PROPN
gujaf-185	73	35	state	state	PROPN
gujaf-185	73	36	.	.	PUNCT
gujaf-185	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-185	75	1	+2348069393824	+2348069393824	PRON
gujaf-185	75	2	for	for	ADP
gujaf-185	75	3	more	more	ADJ
gujaf-185	75	4	information	information	NOUN
gujaf-185	75	5	,	,	PUNCT
gujaf-185	75	6	contact	contact	VERB
gujaf-185	75	7	the	the	DET
gujaf-185	75	8	editor	editor	NOUN
gujaf-185	75	9	-	-	PUNCT
gujaf-185	75	10	in	in	ADP
gujaf-185	75	11	-	-	PUNCT
gujaf-185	75	12	chief	chief	NOUN
gujaf-185	75	13	on	on	ADP
gujaf-185	75	14	+2348067766435	+2348067766435	NUM
gujaf-185	75	15	the	the	DET
gujaf-185	75	16	associate	associate	ADJ
gujaf-185	75	17	editor	editor	NOUN
gujaf-185	75	18	on	on	ADP
gujaf-185	75	19	+2348036057525	+2348036057525	NUM
gujaf-185	75	20	or	or	CCONJ
gujaf-185	75	21	visit	visit	VERB
gujaf-185	75	22	our	our	PRON
gujaf-185	75	23	website	website	NOUN
gujaf-185	75	24	on	on	ADP
gujaf-185	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-185	75	26	or	or	CCONJ
gujaf-185	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-185	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-185	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-185	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-185	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-185	76	3	gusau	gusau	ADJ
gujaf-185	76	4	journal	journal	NOUN
gujaf-185	76	5	of	of	ADP
gujaf-185	76	6	accounting	accounting	NOUN
gujaf-185	76	7	and	and	CCONJ
gujaf-185	76	8	finance	finance	NOUN
gujaf-185	76	9	,	,	PUNCT
gujaf-185	76	10	vol	vol	NOUN
gujaf-185	76	11	.	.	PROPN
gujaf-185	77	1	3	3	NUM
gujaf-185	77	2	,	,	PUNCT
gujaf-185	77	3	issue	issue	NOUN
gujaf-185	77	4	3	3	NUM
gujaf-185	77	5	,	,	PUNCT
gujaf-185	77	6	october	october	PROPN
gujaf-185	77	7	,	,	PUNCT
gujaf-185	77	8	2022	2022	NUM
gujaf-185	77	9	ix	ix	ADP
gujaf-185	77	10	contents	content	NOUN
gujaf-185	77	11	capital	capital	NOUN
gujaf-185	77	12	structure	structure	NOUN
gujaf-185	77	13	and	and	CCONJ
gujaf-185	77	14	firm	firm	ADJ
gujaf-185	77	15	financial	financial	ADJ
gujaf-185	77	16	performance	performance	NOUN
gujaf-185	77	17	of	of	ADP
gujaf-185	77	18	listed	list	VERB
gujaf-185	77	19	deposit	deposit	NOUN
gujaf-185	77	20	money	money	NOUN
gujaf-185	77	21	banks	bank	NOUN
gujaf-185	77	22	in	in	ADP
gujaf-185	77	23	nigeria	nigeria	PROPN
gujaf-185	77	24	:	:	PUNCT
gujaf-185	77	25	moderating	moderate	VERB
gujaf-185	77	26	effect	effect	NOUN
gujaf-185	77	27	of	of	ADP
gujaf-185	77	28	board	board	NOUN
gujaf-185	77	29	financial	financial	ADJ
gujaf-185	77	30	literacy	literacy	NOUN
gujaf-185	77	31	anas	anas	PROPN
gujaf-185	77	32	idris	idris	PROPN
gujaf-185	77	33	abdulwahab	abdulwahab	PROPN
gujaf-185	77	34	,	,	PUNCT
gujaf-185	77	35	hussaini	hussaini	PROPN
gujaf-185	77	36	bala	bala	PROPN
gujaf-185	77	37	ph.d	ph.d	PROPN
gujaf-185	77	38	,	,	PUNCT
gujaf-185	77	39	mansur	mansur	PROPN
gujaf-185	77	40	lubabah	lubabah	PROPN
gujaf-185	77	41	kwambo	kwambo	PROPN
gujaf-185	77	42	ph.d	ph.d	PROPN
gujaf-185	77	43	,	,	PUNCT
gujaf-185	77	44	&	&	CCONJ
gujaf-185	77	45	abubakar	abubakar	PROPN
gujaf-185	77	46	adamu	adamu	PROPN
gujaf-185	77	47	1	1	NUM
gujaf-185	77	48	influence	influence	NOUN
gujaf-185	77	49	of	of	ADP
gujaf-185	77	50	socialization	socialization	NOUN
gujaf-185	77	51	on	on	ADP
gujaf-185	77	52	msme	msme	NOUN
gujaf-185	77	53	compliance	compliance	NOUN
gujaf-185	77	54	by	by	ADP
gujaf-185	77	55	mediating	mediate	VERB
gujaf-185	77	56	understanding	understanding	NOUN
gujaf-185	77	57	and	and	CCONJ
gujaf-185	77	58	moderating	moderate	VERB
gujaf-185	77	59	knowledge	knowledge	NOUN
gujaf-185	77	60	of	of	ADP
gujaf-185	77	61	tax	tax	NOUN
gujaf-185	77	62	visits	visit	NOUN
gujaf-185	77	63	yayuk	yayuk	NOUN
gujaf-185	77	64	ngesti	ngesti	PROPN
gujaf-185	77	65	rahayu	rahayu	VERB
gujaf-185	77	66	17	17	NUM
gujaf-185	77	67	does	do	VERB
gujaf-185	77	68	international	international	ADJ
gujaf-185	77	69	financial	financial	ADJ
gujaf-185	77	70	reporting	reporting	NOUN
gujaf-185	77	71	standard	standard	NOUN
gujaf-185	77	72	narrows	narrow	VERB
gujaf-185	77	73	audit	audit	NOUN
gujaf-185	77	74	expectation	expectation	NOUN
gujaf-185	77	75	gap	gap	NOUN
gujaf-185	77	76	?	?	PUNCT
gujaf-185	78	1	musa	musa	PROPN
gujaf-185	78	2	ibrahim	ibrahim	PROPN
gujaf-185	78	3	dauda	dauda	PROPN
gujaf-185	78	4	,	,	PUNCT
gujaf-185	78	5	ibrahim	ibrahim	PROPN
gujaf-185	78	6	adagye	adagye	PROPN
gujaf-185	78	7	dauda	dauda	PROPN
gujaf-185	78	8	,	,	PUNCT
gujaf-185	78	9	phd	phd	NOUN
gujaf-185	78	10	35	35	NUM
gujaf-185	78	11	sustainability	sustainability	NOUN
gujaf-185	78	12	reporting	reporting	NOUN
gujaf-185	78	13	and	and	CCONJ
gujaf-185	78	14	financial	financial	ADJ
gujaf-185	78	15	performance	performance	NOUN
gujaf-185	78	16	of	of	ADP
gujaf-185	78	17	listed	list	VERB
gujaf-185	78	18	manufacturing	manufacturing	NOUN
gujaf-185	78	19	firms	firm	NOUN
gujaf-185	78	20	in	in	ADP
gujaf-185	78	21	nigeria	nigeria	PROPN
gujaf-185	78	22	aiyesan	aiyesan	PROPN
gujaf-185	78	23	,	,	PUNCT
gujaf-185	78	24	olabode	olabode	PROPN
gujaf-185	78	25	olutola	olutola	PROPN
gujaf-185	78	26	ph.d	ph.d	PROPN
gujaf-185	78	27	49	49	NUM
gujaf-185	78	28	firm	firm	ADJ
gujaf-185	78	29	attributes	attribute	NOUN
gujaf-185	78	30	and	and	CCONJ
gujaf-185	78	31	financial	financial	ADJ
gujaf-185	78	32	reporting	reporting	NOUN
gujaf-185	78	33	timeliness	timeliness	NOUN
gujaf-185	78	34	of	of	ADP
gujaf-185	78	35	listed	list	VERB
gujaf-185	78	36	consumer	consumer	NOUN
gujaf-185	78	37	goods	good	NOUN
gujaf-185	78	38	firms	firm	NOUN
gujaf-185	78	39	in	in	ADP
gujaf-185	78	40	nigeria	nigeria	PROPN
gujaf-185	78	41	akume	akume	PROPN
gujaf-185	78	42	james	james	PROPN
gujaf-185	78	43	terkende	terkende	PROPN
gujaf-185	78	44	,	,	PUNCT
gujaf-185	78	45	dele	dele	PROPN
gujaf-185	78	46	ikese	ikese	VERB
gujaf-185	78	47	karim	karim	PROPN
gujaf-185	78	48	67	67	NUM
gujaf-185	78	49	value	value	NOUN
gujaf-185	78	50	relevance	relevance	NOUN
gujaf-185	78	51	of	of	ADP
gujaf-185	78	52	accounting	accounting	NOUN
gujaf-185	78	53	information	information	NOUN
gujaf-185	78	54	for	for	ADP
gujaf-185	78	55	listed	list	VERB
gujaf-185	78	56	financial	financial	ADJ
gujaf-185	78	57	service	service	NOUN
gujaf-185	78	58	firms	firm	NOUN
gujaf-185	78	59	in	in	ADP
gujaf-185	78	60	nigeria	nigeria	PROPN
gujaf-185	78	61	kassim	kassim	PROPN
gujaf-185	78	62	busari	busari	PROPN
gujaf-185	78	63	,	,	PUNCT
gujaf-185	78	64	ishaya	ishaya	PROPN
gujaf-185	78	65	luka	luka	PROPN
gujaf-185	78	66	chechet	chechet	PROPN
gujaf-185	78	67	ph.d	ph.d	PROPN
gujaf-185	78	68	,	,	PUNCT
gujaf-185	78	69	aliyu	aliyu	PROPN
gujaf-185	78	70	ahmed	ahme	VERB
gujaf-185	78	71	abdullahi	abdullahi	PROPN
gujaf-185	78	72	ph.d	ph.d	PROPN
gujaf-185	78	73	,	,	PUNCT
gujaf-185	78	74	&	&	CCONJ
gujaf-185	78	75	ibrahim	ibrahim	PROPN
gujaf-185	78	76	mohammed	mohammed	PROPN
gujaf-185	78	77	ph.d	ph.d	PROPN
gujaf-185	78	78	87	87	NUM
gujaf-185	78	79	nigeria	nigeria	PROPN
gujaf-185	78	80	economic	economic	ADJ
gujaf-185	78	81	growth	growth	NOUN
gujaf-185	78	82	and	and	CCONJ
gujaf-185	78	83	capital	capital	NOUN
gujaf-185	78	84	market	market	NOUN
gujaf-185	78	85	development	development	NOUN
gujaf-185	78	86	:	:	PUNCT
gujaf-185	78	87	does	do	AUX
gujaf-185	78	88	contributory	contributory	NOUN
gujaf-185	78	89	pension	pension	NOUN
gujaf-185	78	90	scheme	scheme	NOUN
gujaf-185	78	91	matter	matter	NOUN
gujaf-185	78	92	?	?	PUNCT
gujaf-185	79	1	akinwumi	akinwumi	PROPN
gujaf-185	79	2	ayorinde	ayorinde	PROPN
gujaf-185	79	3	olutimi	olutimi	PROPN
gujaf-185	79	4	,	,	PUNCT
gujaf-185	79	5	toluwa	toluwa	PROPN
gujaf-185	79	6	celestine	celestine	PROPN
gujaf-185	79	7	oladele	oladele	PROPN
gujaf-185	79	8	ph.d	ph.d	PROPN
gujaf-185	79	9	,	,	PUNCT
gujaf-185	79	10	&	&	CCONJ
gujaf-185	79	11	adeboye	adeboye	ADP
gujaf-185	79	12	emmanuel	emmanuel	PROPN
gujaf-185	79	13	sanmi	sanmi	PROPN
gujaf-185	79	14	101	101	NUM
gujaf-185	79	15	audit	audit	NOUN
gujaf-185	79	16	committee	committee	NOUN
gujaf-185	79	17	and	and	CCONJ
gujaf-185	79	18	financial	financial	ADJ
gujaf-185	79	19	reporting	reporting	NOUN
gujaf-185	79	20	quality	quality	NOUN
gujaf-185	79	21	:	:	PUNCT
gujaf-185	79	22	the	the	DET
gujaf-185	79	23	moderating	moderate	VERB
gujaf-185	79	24	effect	effect	NOUN
gujaf-185	79	25	of	of	ADP
gujaf-185	79	26	board	board	NOUN
gujaf-185	79	27	independence	independence	NOUN
gujaf-185	79	28	of	of	ADP
gujaf-185	79	29	listed	list	VERB
gujaf-185	79	30	deposit	deposit	NOUN
gujaf-185	79	31	money	money	NOUN
gujaf-185	79	32	banks	bank	NOUN
gujaf-185	79	33	in	in	ADP
gujaf-185	79	34	nigeria	nigeria	PROPN
gujaf-185	79	35	kassim	kassim	PROPN
gujaf-185	79	36	yusha’u	yusha’u	PROPN
gujaf-185	79	37	shika	shika	PROPN
gujaf-185	79	38	,	,	PUNCT
gujaf-185	79	39	mark	mark	PROPN
gujaf-185	79	40	david	david	PROPN
gujaf-185	79	41	kantiyok	kantiyok	VERB
gujaf-185	79	42	117	117	NUM
gujaf-185	79	43	gusau	gusau	ADJ
gujaf-185	79	44	journal	journal	NOUN
gujaf-185	79	45	of	of	ADP
gujaf-185	79	46	accounting	accounting	NOUN
gujaf-185	79	47	and	and	CCONJ
gujaf-185	79	48	finance	finance	NOUN
gujaf-185	79	49	,	,	PUNCT
gujaf-185	79	50	vol	vol	NOUN
gujaf-185	79	51	.	.	PROPN
gujaf-185	79	52	3	3	NUM
gujaf-185	79	53	,	,	PUNCT
gujaf-185	79	54	issue	issue	NOUN
gujaf-185	79	55	3	3	NUM
gujaf-185	79	56	,	,	PUNCT
gujaf-185	79	57	october	october	PROPN
gujaf-185	79	58	,	,	PUNCT
gujaf-185	79	59	2022	2022	NUM
gujaf-185	79	60	x	x	SYM
gujaf-185	79	61	determinants	determinant	NOUN
gujaf-185	79	62	of	of	ADP
gujaf-185	79	63	financial	financial	ADJ
gujaf-185	79	64	performance	performance	NOUN
gujaf-185	79	65	of	of	ADP
gujaf-185	79	66	listed	list	VERB
gujaf-185	79	67	deposit	deposit	NOUN
gujaf-185	79	68	money	money	NOUN
gujaf-185	79	69	banks	bank	NOUN
gujaf-185	79	70	in	in	ADP
gujaf-185	79	71	nigeria	nigeria	PROPN
gujaf-185	79	72	mary	mary	PROPN
gujaf-185	79	73	seansu	seansu	PROPN
gujaf-185	79	74	lazarus	lazarus	PROPN
gujaf-185	79	75	,	,	PUNCT
gujaf-185	79	76	nurradden	nurradden	PROPN
gujaf-185	79	77	usman	usman	PROPN
gujaf-185	79	78	miko	miko	PROPN
gujaf-185	79	79	ph.d	ph.d	PROPN
gujaf-185	79	80	,	,	PUNCT
gujaf-185	79	81	&	&	CCONJ
gujaf-185	79	82	saifulahi	saifulahi	PROPN
gujaf-185	79	83	abdullahi	abdullahi	PROPN
gujaf-185	79	84	mazadu	mazadu	PROPN
gujaf-185	79	85	ph.d	ph.d	PROPN
gujaf-185	79	86	140	140	NUM
gujaf-185	79	87	human	human	ADJ
gujaf-185	79	88	resource	resource	NOUN
gujaf-185	79	89	accounting	accounting	NOUN
gujaf-185	79	90	and	and	CCONJ
gujaf-185	79	91	profitability	profitability	NOUN
gujaf-185	79	92	of	of	ADP
gujaf-185	79	93	listed	list	VERB
gujaf-185	79	94	depositmoney	depositmoney	NOUN
gujaf-185	79	95	banks	bank	NOUN
gujaf-185	79	96	in	in	ADP
gujaf-185	79	97	nigeria	nigeria	PROPN
gujaf-185	79	98	ahmad	ahmad	PROPN
gujaf-185	79	99	adamu	adamu	PROPN
gujaf-185	79	100	ibrahim	ibrahim	PROPN
gujaf-185	79	101	,	,	PUNCT
gujaf-185	79	102	ahmad	ahmad	PROPN
gujaf-185	79	103	rufa’i	rufa’i	PROPN
gujaf-185	79	104	adamu	adamu	PROPN
gujaf-185	79	105	,	,	PUNCT
gujaf-185	79	106	fatihu	fatihu	PROPN
gujaf-185	79	107	mahmud	mahmud	PROPN
gujaf-185	79	108	alhassan	alhassan	PROPN
gujaf-185	79	109	&	&	CCONJ
gujaf-185	79	110	muhammad	muhammad	PROPN
gujaf-185	79	111	iliyas	iliyas	PROPN
gujaf-185	79	112	abdulsalam	abdulsalam	PROPN
gujaf-185	79	113	158	158	NUM
gujaf-185	79	114	board	board	NOUN
gujaf-185	79	115	independence	independence	NOUN
gujaf-185	79	116	,	,	PUNCT
gujaf-185	79	117	audit	audit	NOUN
gujaf-185	79	118	effectiveness	effectiveness	NOUN
gujaf-185	79	119	and	and	CCONJ
gujaf-185	79	120	the	the	DET
gujaf-185	79	121	quality	quality	NOUN
gujaf-185	79	122	of	of	ADP
gujaf-185	79	123	reported	report	VERB
gujaf-185	79	124	earnings	earning	NOUN
gujaf-185	79	125	in	in	ADP
gujaf-185	79	126	the	the	DET
gujaf-185	79	127	nigerian	nigerian	ADJ
gujaf-185	79	128	consumer	consumer	NOUN
gujaf-185	79	129	goods	good	NOUN
gujaf-185	79	130	firms	firm	NOUN
gujaf-185	79	131	isah	isah	PROPN
gujaf-185	79	132	shittu	shittu	PROPN
gujaf-185	79	133	ph.d	ph.d	PROPN
gujaf-185	79	134	,	,	PUNCT
gujaf-185	79	135	misbahu	misbahu	PROPN
gujaf-185	79	136	,	,	PUNCT
gujaf-185	79	137	abubakar	abubakar	PROPN
gujaf-185	79	138	muhammad	muhammad	PROPN
gujaf-185	79	139	175	175	NUM
gujaf-185	79	140	impact	impact	NOUN
gujaf-185	79	141	of	of	ADP
gujaf-185	79	142	capital	capital	NOUN
gujaf-185	79	143	structure	structure	NOUN
gujaf-185	79	144	on	on	ADP
gujaf-185	79	145	financial	financial	ADJ
gujaf-185	79	146	performance	performance	NOUN
gujaf-185	79	147	of	of	ADP
gujaf-185	79	148	listed	list	VERB
gujaf-185	79	149	agricultural	agricultural	ADJ
gujaf-185	79	150	companies	company	NOUN
gujaf-185	79	151	in	in	ADP
gujaf-185	79	152	nigeria	nigeria	PROPN
gujaf-185	79	153	ahmad	ahmad	PROPN
gujaf-185	79	154	muhammad	muhammad	PROPN
gujaf-185	79	155	ahmad	ahmad	PROPN
gujaf-185	79	156	,	,	PUNCT
gujaf-185	79	157	shehu	shehu	PROPN
gujaf-185	79	158	usman	usman	PROPN
gujaf-185	79	159	hassan	hassan	PROPN
gujaf-185	79	160	ph.d	ph.d	PROPN
gujaf-185	79	161	.	.	PROPN
gujaf-185	79	162	,	,	PUNCT
gujaf-185	79	163	&	&	CCONJ
gujaf-185	79	164	abubakar	abubakar	PROPN
gujaf-185	79	165	abubakar	abubakar	PROPN
gujaf-185	79	166	192	192	NUM
gujaf-185	79	167	trade	trade	NOUN
gujaf-185	79	168	oriented	orient	VERB
gujaf-185	79	169	money	money	NOUN
gujaf-185	79	170	laundering	laundering	NOUN
gujaf-185	79	171	and	and	CCONJ
gujaf-185	79	172	era	era	NOUN
gujaf-185	79	173	of	of	ADP
gujaf-185	79	174	cybersecurity	cybersecurity	NOUN
gujaf-185	79	175	tax	tax	NOUN
gujaf-185	79	176	evasion	evasion	NOUN
gujaf-185	79	177	in	in	ADP
gujaf-185	79	178	nigeria	nigeria	PROPN
gujaf-185	79	179	oluwayemi	oluwayemi	PROPN
gujaf-185	79	180	joseph	joseph	PROPN
gujaf-185	79	181	kayode	kayode	PROPN
gujaf-185	79	182	,	,	PUNCT
gujaf-185	79	183	adewole	adewole	PROPN
gujaf-185	79	184	joseph	joseph	PROPN
gujaf-185	79	185	adeyinka	adeyinka	PROPN
gujaf-185	79	186	ph.d	ph.d	PROPN
gujaf-185	79	187	,	,	PUNCT
gujaf-185	79	188	adewale	adewale	PROPN
gujaf-185	79	189	abass	abass	PROPN
gujaf-185	79	190	adekunle	adekunle	PROPN
gujaf-185	79	191	&	&	CCONJ
gujaf-185	79	192	kadiri	kadiri	PROPN
gujaf-185	79	193	kayode	kayode	PROPN
gujaf-185	79	194	ph.d	ph.d	PROPN
gujaf-185	79	195	205	205	NUM
gujaf-185	79	196	effect	effect	NOUN
gujaf-185	79	197	of	of	ADP
gujaf-185	79	198	females	female	NOUN
gujaf-185	79	199	in	in	ADP
gujaf-185	79	200	the	the	DET
gujaf-185	79	201	boardroom	boardroom	NOUN
gujaf-185	79	202	on	on	ADP
gujaf-185	79	203	corporate	corporate	ADJ
gujaf-185	79	204	sustainability	sustainability	NOUN
gujaf-185	79	205	reporting	report	VERB
gujaf-185	79	206	salami	salami	ADJ
gujaf-185	79	207	suleiman	suleiman	PROPN
gujaf-185	79	208	ph	ph	PROPN
gujaf-185	79	209	.	.	PROPN
gujaf-185	80	1	d	d	X
gujaf-185	80	2	,	,	PUNCT
gujaf-185	80	3	olanrewaju	olanrewaju	ADJ
gujaf-185	80	4	atanda	atanda	PROPN
gujaf-185	80	5	aliu	aliu	PROPN
gujaf-185	80	6	ph.d	ph.d	PROPN
gujaf-185	80	7	224	224	NUM
gujaf-185	80	8	gusau	gusau	ADJ
gujaf-185	80	9	journal	journal	NOUN
gujaf-185	80	10	of	of	ADP
gujaf-185	80	11	accounting	accounting	NOUN
gujaf-185	80	12	and	and	CCONJ
gujaf-185	80	13	finance	finance	NOUN
gujaf-185	80	14	,	,	PUNCT
gujaf-185	80	15	vol	vol	NOUN
gujaf-185	80	16	.	.	PROPN
gujaf-185	81	1	3	3	NUM
gujaf-185	81	2	,	,	PUNCT
gujaf-185	81	3	issue	issue	NOUN
gujaf-185	81	4	3	3	NUM
gujaf-185	81	5	,	,	PUNCT
gujaf-185	81	6	october	october	PROPN
gujaf-185	81	7	,	,	PUNCT
gujaf-185	81	8	2022	2022	NUM
gujaf-185	81	9	140	140	NUM
gujaf-185	81	10	determinants	determinant	NOUN
gujaf-185	81	11	of	of	ADP
gujaf-185	81	12	financial	financial	ADJ
gujaf-185	81	13	performance	performance	NOUN
gujaf-185	81	14	of	of	ADP
gujaf-185	81	15	listed	list	VERB
gujaf-185	81	16	deposit	deposit	NOUN
gujaf-185	81	17	money	money	NOUN
gujaf-185	81	18	banks	bank	NOUN
gujaf-185	81	19	in	in	ADP
gujaf-185	81	20	nigeria	nigeria	PROPN
gujaf-185	81	21	mary	mary	PROPN
gujaf-185	81	22	seansu	seansu	PROPN
gujaf-185	81	23	lazarus	lazarus	PROPN
gujaf-185	81	24	department	department	PROPN
gujaf-185	81	25	of	of	ADP
gujaf-185	81	26	accounting	accounting	PROPN
gujaf-185	81	27	,	,	PUNCT
gujaf-185	81	28	kaduna	kaduna	PROPN
gujaf-185	81	29	state	state	PROPN
gujaf-185	81	30	university	university	PROPN
gujaf-185	81	31	,	,	PUNCT
gujaf-185	81	32	nigeria	nigeria	PROPN
gujaf-185	81	33	+234760974057	+234760974057	NUM
gujaf-185	81	34	;	;	PUNCT
gujaf-185	81	35	marylazarus28@yahoo.com	marylazarus28@yahoo.com	PROPN
gujaf-185	81	36	nurradden	nurradden	PROPN
gujaf-185	81	37	usman	usman	PROPN
gujaf-185	81	38	miko	miko	PROPN
gujaf-185	81	39	ph.d	ph.d	PROPN
gujaf-185	81	40	department	department	PROPN
gujaf-185	81	41	of	of	ADP
gujaf-185	81	42	procurement	procurement	NOUN
gujaf-185	81	43	and	and	CCONJ
gujaf-185	81	44	supply	supply	NOUN
gujaf-185	81	45	chain	chain	NOUN
gujaf-185	81	46	management	management	NOUN
gujaf-185	81	47	,	,	PUNCT
gujaf-185	81	48	kaduna	kaduna	PROPN
gujaf-185	81	49	state	state	PROPN
gujaf-185	81	50	university	university	PROPN
gujaf-185	81	51	,	,	PUNCT
gujaf-185	81	52	nigeria	nigeria	PROPN
gujaf-185	81	53	+2348036691170	+2348036691170	NUM
gujaf-185	81	54	;	;	PUNCT
gujaf-185	81	55	nuramiko@kasu.edu.ng	nuramiko@kasu.edu.ng	PROPN
gujaf-185	81	56	saifulahi	saifulahi	PROPN
gujaf-185	81	57	abdullahi	abdullahi	PROPN
gujaf-185	81	58	mazadu	mazadu	PROPN
gujaf-185	81	59	ph.d	ph.d	PROPN
gujaf-185	81	60	department	department	PROPN
gujaf-185	81	61	of	of	ADP
gujaf-185	81	62	procurement	procurement	NOUN
gujaf-185	81	63	and	and	CCONJ
gujaf-185	81	64	supply	supply	NOUN
gujaf-185	81	65	chain	chain	NOUN
gujaf-185	81	66	management	management	NOUN
gujaf-185	81	67	,	,	PUNCT
gujaf-185	81	68	kaduna	kaduna	PROPN
gujaf-185	81	69	state	state	PROPN
gujaf-185	81	70	university	university	PROPN
gujaf-185	81	71	,	,	PUNCT
gujaf-185	81	72	nigeria	nigeria	PROPN
gujaf-185	81	73	+2348033581343	+2348033581343	ADP
gujaf-185	81	74	;	;	PUNCT
gujaf-185	81	75	hanan4dad@gmail.com	hanan4dad@gmail.com	X
gujaf-185	81	76	abstract	abstract	ADJ
gujaf-185	81	77	this	this	DET
gujaf-185	81	78	paper	paper	NOUN
gujaf-185	81	79	seeks	seek	VERB
gujaf-185	81	80	to	to	PART
gujaf-185	81	81	address	address	VERB
gujaf-185	81	82	some	some	DET
gujaf-185	81	83	factors	factor	NOUN
gujaf-185	81	84	influencing	influence	VERB
gujaf-185	81	85	the	the	DET
gujaf-185	81	86	financial	financial	ADJ
gujaf-185	81	87	performance	performance	NOUN
gujaf-185	81	88	of	of	ADP
gujaf-185	81	89	listed	list	VERB
gujaf-185	81	90	dmbs	dmb	NOUN
gujaf-185	81	91	in	in	ADP
gujaf-185	81	92	nigeria	nigeria	PROPN
gujaf-185	81	93	as	as	SCONJ
gujaf-185	81	94	the	the	DET
gujaf-185	81	95	industry	industry	NOUN
gujaf-185	81	96	has	have	VERB
gujaf-185	81	97	a	a	DET
gujaf-185	81	98	crucial	crucial	ADJ
gujaf-185	81	99	role	role	NOUN
gujaf-185	81	100	to	to	ADP
gujaf-185	81	101	the	the	DET
gujaf-185	81	102	growth	growth	NOUN
gujaf-185	81	103	and	and	CCONJ
gujaf-185	81	104	development	development	NOUN
gujaf-185	81	105	of	of	ADP
gujaf-185	81	106	the	the	DET
gujaf-185	81	107	nation	nation	NOUN
gujaf-185	81	108	.	.	PUNCT
gujaf-185	82	1	the	the	DET
gujaf-185	82	2	major	major	ADJ
gujaf-185	82	3	goal	goal	NOUN
gujaf-185	82	4	of	of	ADP
gujaf-185	82	5	this	this	DET
gujaf-185	82	6	study	study	NOUN
gujaf-185	82	7	was	be	AUX
gujaf-185	82	8	to	to	PART
gujaf-185	82	9	examine	examine	VERB
gujaf-185	82	10	,	,	PUNCT
gujaf-185	82	11	using	use	VERB
gujaf-185	82	12	secondary	secondary	ADJ
gujaf-185	82	13	data	datum	NOUN
gujaf-185	82	14	the	the	DET
gujaf-185	82	15	determinants	determinant	NOUN
gujaf-185	82	16	of	of	ADP
gujaf-185	82	17	financial	financial	ADJ
gujaf-185	82	18	performance	performance	NOUN
gujaf-185	82	19	of	of	ADP
gujaf-185	82	20	dmbs	dmb	NOUN
gujaf-185	82	21	with	with	ADP
gujaf-185	82	22	international	international	ADJ
gujaf-185	82	23	operating	operating	NOUN
gujaf-185	82	24	license	license	NOUN
gujaf-185	82	25	between	between	ADP
gujaf-185	82	26	2010	2010	NUM
gujaf-185	82	27	and	and	CCONJ
gujaf-185	82	28	2020	2020	NUM
gujaf-185	82	29	.	.	PUNCT
gujaf-185	83	1	analysis	analysis	NOUN
gujaf-185	83	2	was	be	AUX
gujaf-185	83	3	carried	carry	VERB
gujaf-185	83	4	on	on	ADP
gujaf-185	83	5	8	8	NUM
gujaf-185	83	6	listed	list	VERB
gujaf-185	83	7	banks	bank	NOUN
gujaf-185	83	8	using	use	VERB
gujaf-185	83	9	secondary	secondary	ADJ
gujaf-185	83	10	data	datum	NOUN
gujaf-185	83	11	,	,	PUNCT
gujaf-185	83	12	correlation	correlation	NOUN
gujaf-185	83	13	and	and	CCONJ
gujaf-185	83	14	ex	ex	ADJ
gujaf-185	83	15	-	-	ADJ
gujaf-185	83	16	post	post	ADJ
gujaf-185	83	17	factor	factor	NOUN
gujaf-185	83	18	research	research	NOUN
gujaf-185	83	19	design	design	NOUN
gujaf-185	83	20	.	.	PUNCT
gujaf-185	84	1	according	accord	VERB
gujaf-185	84	2	to	to	ADP
gujaf-185	84	3	the	the	DET
gujaf-185	84	4	study	study	NOUN
gujaf-185	84	5	's	's	PART
gujaf-185	84	6	findings	finding	NOUN
gujaf-185	84	7	,	,	PUNCT
gujaf-185	84	8	all	all	PRON
gujaf-185	84	9	of	of	ADP
gujaf-185	84	10	the	the	DET
gujaf-185	84	11	indicators	indicator	NOUN
gujaf-185	84	12	have	have	VERB
gujaf-185	84	13	a	a	DET
gujaf-185	84	14	large	large	ADJ
gujaf-185	84	15	impact	impact	NOUN
gujaf-185	84	16	on	on	ADP
gujaf-185	84	17	the	the	DET
gujaf-185	84	18	financial	financial	ADJ
gujaf-185	84	19	performance	performance	NOUN
gujaf-185	84	20	of	of	ADP
gujaf-185	84	21	the	the	DET
gujaf-185	84	22	listed	list	VERB
gujaf-185	84	23	financial	financial	ADJ
gujaf-185	84	24	banks	bank	NOUN
gujaf-185	84	25	,	,	PUNCT
gujaf-185	84	26	with	with	ADP
gujaf-185	84	27	the	the	DET
gujaf-185	84	28	exception	exception	NOUN
gujaf-185	84	29	of	of	ADP
gujaf-185	84	30	liquidity	liquidity	NOUN
gujaf-185	84	31	risk	risk	NOUN
gujaf-185	84	32	,	,	PUNCT
gujaf-185	84	33	which	which	PRON
gujaf-185	84	34	has	have	VERB
gujaf-185	84	35	no	no	DET
gujaf-185	84	36	significant	significant	ADJ
gujaf-185	84	37	effect	effect	NOUN
gujaf-185	84	38	.	.	PUNCT
gujaf-185	85	1	it	it	PRON
gujaf-185	85	2	is	be	AUX
gujaf-185	85	3	therefore	therefore	ADV
gujaf-185	85	4	recommended	recommend	VERB
gujaf-185	85	5	that	that	SCONJ
gujaf-185	85	6	the	the	DET
gujaf-185	85	7	management	management	NOUN
gujaf-185	85	8	of	of	ADP
gujaf-185	85	9	listed	list	VERB
gujaf-185	85	10	dmbs	dmb	NOUN
gujaf-185	85	11	strictly	strictly	ADV
gujaf-185	85	12	concentrate	concentrate	VERB
gujaf-185	85	13	on	on	ADP
gujaf-185	85	14	investing	invest	VERB
gujaf-185	85	15	in	in	ADP
gujaf-185	85	16	lower	low	ADJ
gujaf-185	85	17	risky	risky	ADJ
gujaf-185	85	18	projects	project	NOUN
gujaf-185	85	19	,	,	PUNCT
gujaf-185	85	20	developing	develop	VERB
gujaf-185	85	21	and	and	CCONJ
gujaf-185	85	22	adopting	adopt	VERB
gujaf-185	85	23	an	an	DET
gujaf-185	85	24	effective	effective	ADJ
gujaf-185	85	25	internal	internal	ADJ
gujaf-185	85	26	control	control	NOUN
gujaf-185	85	27	system	system	NOUN
gujaf-185	85	28	with	with	ADP
gujaf-185	85	29	clear	clear	ADJ
gujaf-185	85	30	policies	policy	NOUN
gujaf-185	85	31	and	and	CCONJ
gujaf-185	85	32	procedures	procedure	NOUN
gujaf-185	85	33	and	and	CCONJ
gujaf-185	85	34	to	to	PART
gujaf-185	85	35	also	also	ADV
gujaf-185	85	36	adhere	adhere	VERB
gujaf-185	85	37	to	to	ADP
gujaf-185	85	38	cbn	cbn	PROPN
gujaf-185	85	39	directives	directive	NOUN
gujaf-185	85	40	in	in	ADP
gujaf-185	85	41	maintaining	maintain	VERB
gujaf-185	85	42	a	a	DET
gujaf-185	85	43	certain	certain	ADJ
gujaf-185	85	44	capital	capital	NOUN
gujaf-185	85	45	adequacy	adequacy	NOUN
gujaf-185	85	46	ratio	ratio	NOUN
gujaf-185	85	47	and	and	CCONJ
gujaf-185	85	48	to	to	PART
gujaf-185	85	49	checkmate	checkmate	VERB
gujaf-185	85	50	some	some	DET
gujaf-185	85	51	internal	internal	ADJ
gujaf-185	85	52	management	management	NOUN
gujaf-185	85	53	factors	factor	NOUN
gujaf-185	85	54	that	that	PRON
gujaf-185	85	55	led	lead	VERB
gujaf-185	85	56	to	to	ADP
gujaf-185	85	57	a	a	DET
gujaf-185	85	58	significant	significant	ADJ
gujaf-185	85	59	but	but	CCONJ
gujaf-185	85	60	negative	negative	ADJ
gujaf-185	85	61	relationship	relationship	NOUN
gujaf-185	85	62	between	between	ADP
gujaf-185	85	63	roa	roa	NOUN
gujaf-185	85	64	and	and	CCONJ
gujaf-185	85	65	lr	lr	PROPN
gujaf-185	85	66	as	as	SCONJ
gujaf-185	85	67	the	the	DET
gujaf-185	85	68	relationship	relationship	NOUN
gujaf-185	85	69	is	be	AUX
gujaf-185	85	70	expected	expect	VERB
gujaf-185	85	71	to	to	PART
gujaf-185	85	72	be	be	AUX
gujaf-185	85	73	significant	significant	ADJ
gujaf-185	85	74	and	and	CCONJ
gujaf-185	85	75	positive	positive	ADJ
gujaf-185	85	76	.	.	PUNCT
gujaf-185	86	1	this	this	PRON
gujaf-185	86	2	would	would	AUX
gujaf-185	86	3	assist	assist	VERB
gujaf-185	86	4	them	they	PRON
gujaf-185	86	5	in	in	ADP
gujaf-185	86	6	achieving	achieve	VERB
gujaf-185	86	7	their	their	PRON
gujaf-185	86	8	objectives	objective	NOUN
gujaf-185	86	9	and	and	CCONJ
gujaf-185	86	10	prevent	prevent	VERB
gujaf-185	86	11	liquidation	liquidation	NOUN
gujaf-185	86	12	and	and	CCONJ
gujaf-185	86	13	bankruptcy	bankruptcy	NOUN
gujaf-185	86	14	.	.	PUNCT
gujaf-185	87	1	keywords	keyword	NOUN
gujaf-185	87	2	;	;	PUNCT
gujaf-185	87	3	financial	financial	ADJ
gujaf-185	87	4	performance	performance	NOUN
gujaf-185	87	5	,	,	PUNCT
gujaf-185	87	6	deposit	deposit	NOUN
gujaf-185	87	7	money	money	NOUN
gujaf-185	87	8	banks	bank	NOUN
gujaf-185	87	9	(	(	PUNCT
gujaf-185	87	10	dmbs	dmb	NOUN
gujaf-185	87	11	)	)	PUNCT
gujaf-185	87	12	,	,	PUNCT
gujaf-185	87	13	capital	capital	NOUN
gujaf-185	87	14	adequacy	adequacy	NOUN
gujaf-185	87	15	(	(	PUNCT
gujaf-185	87	16	ca	ca	NOUN
gujaf-185	87	17	)	)	PUNCT
gujaf-185	87	18	,	,	PUNCT
gujaf-185	87	19	cash	cash	NOUN
gujaf-185	87	20	flow	flow	NOUN
gujaf-185	87	21	(	(	PUNCT
gujaf-185	87	22	cf	cf	NOUN
gujaf-185	87	23	)	)	PUNCT
gujaf-185	87	24	,	,	PUNCT
gujaf-185	87	25	operational	operational	ADJ
gujaf-185	87	26	efficiency	efficiency	NOUN
gujaf-185	87	27	oe	oe	PROPN
gujaf-185	87	28	)	)	PUNCT
gujaf-185	87	29	,	,	PUNCT
gujaf-185	87	30	liquidity	liquidity	NOUN
gujaf-185	87	31	risk	risk	NOUN
gujaf-185	87	32	(	(	PUNCT
gujaf-185	87	33	lr	lr	NOUN
gujaf-185	87	34	)	)	PUNCT
gujaf-185	87	35	and	and	CCONJ
gujaf-185	87	36	returns	return	NOUN
gujaf-185	87	37	on	on	ADP
gujaf-185	87	38	assets	asset	NOUN
gujaf-185	87	39	(	(	PUNCT
gujaf-185	87	40	roa	roa	NOUN
gujaf-185	87	41	)	)	PUNCT
gujaf-185	87	42	.	.	PUNCT
gujaf-185	88	1	doi	doi	NOUN
gujaf-185	88	2	:	:	PUNCT
gujaf-185	88	3	https://doi.org/10.57233/gujaf	https://doi.org/10.57233/gujaf	PROPN
gujaf-185	88	4	.	.	PUNCT
gujaf-185	89	1	v3i3.185	v3i3.185	PRON
gujaf-185	90	1	1	1	NUM
gujaf-185	90	2	.	.	X
gujaf-185	90	3	introduction	introduction	NOUN
gujaf-185	90	4	the	the	DET
gujaf-185	90	5	overall	overall	ADJ
gujaf-185	90	6	health	health	NOUN
gujaf-185	90	7	of	of	ADP
gujaf-185	90	8	the	the	DET
gujaf-185	90	9	economies	economy	NOUN
gujaf-185	90	10	of	of	ADP
gujaf-185	90	11	developing	develop	VERB
gujaf-185	90	12	nations	nation	NOUN
gujaf-185	90	13	depends	depend	VERB
gujaf-185	90	14	on	on	ADP
gujaf-185	90	15	the	the	DET
gujaf-185	90	16	efficiency	efficiency	NOUN
gujaf-185	90	17	of	of	ADP
gujaf-185	90	18	their	their	PRON
gujaf-185	90	19	dmbs	dmb	NOUN
gujaf-185	90	20	;	;	PUNCT
gujaf-185	90	21	as	as	ADP
gujaf-185	90	22	a	a	DET
gujaf-185	90	23	result	result	NOUN
gujaf-185	90	24	,	,	PUNCT
gujaf-185	90	25	this	this	PRON
gujaf-185	90	26	is	be	AUX
gujaf-185	90	27	a	a	DET
gujaf-185	90	28	significant	significant	ADJ
gujaf-185	90	29	area	area	NOUN
gujaf-185	90	30	of	of	ADP
gujaf-185	90	31	concern	concern	NOUN
gujaf-185	90	32	because	because	SCONJ
gujaf-185	90	33	,	,	PUNCT
gujaf-185	90	34	in	in	ADP
gujaf-185	90	35	the	the	DET
gujaf-185	90	36	absence	absence	NOUN
gujaf-185	90	37	of	of	ADP
gujaf-185	90	38	such	such	ADJ
gujaf-185	90	39	efficiency	efficiency	NOUN
gujaf-185	90	40	,	,	PUNCT
gujaf-185	90	41	the	the	DET
gujaf-185	90	42	entire	entire	ADJ
gujaf-185	90	43	economy	economy	NOUN
gujaf-185	90	44	will	will	AUX
gujaf-185	90	45	be	be	AUX
gujaf-185	90	46	illiquid	illiquid	ADJ
gujaf-185	90	47	,	,	PUNCT
gujaf-185	90	48	savings	saving	NOUN
gujaf-185	90	49	and	and	CCONJ
gujaf-185	90	50	investments	investment	NOUN
gujaf-185	90	51	will	will	AUX
gujaf-185	90	52	be	be	AUX
gujaf-185	90	53	lost	lose	VERB
gujaf-185	90	54	,	,	PUNCT
gujaf-185	90	55	and	and	CCONJ
gujaf-185	90	56	this	this	PRON
gujaf-185	90	57	could	could	AUX
gujaf-185	90	58	lead	lead	VERB
gujaf-185	90	59	to	to	ADP
gujaf-185	90	60	further	further	ADJ
gujaf-185	90	61	economic	economic	ADJ
gujaf-185	90	62	stagnation	stagnation	NOUN
gujaf-185	90	63	.	.	PUNCT
gujaf-185	91	1	financial	financial	ADJ
gujaf-185	91	2	performance	performance	NOUN
gujaf-185	91	3	is	be	AUX
gujaf-185	91	4	an	an	DET
gujaf-185	91	5	indicator	indicator	NOUN
gujaf-185	91	6	of	of	ADP
gujaf-185	91	7	how	how	SCONJ
gujaf-185	91	8	well	well	ADV
gujaf-185	91	9	a	a	DET
gujaf-185	91	10	company	company	NOUN
gujaf-185	91	11	has	have	AUX
gujaf-185	91	12	performed	perform	VERB
gujaf-185	91	13	over	over	ADP
gujaf-185	91	14	mailto:marylazarus28@yahoo.com	mailto:marylazarus28@yahoo.com	PROPN
gujaf-185	91	15	mailto:nuramiko@kasu.edu.ng	mailto:nuramiko@kasu.edu.ng	NOUN
gujaf-185	91	16	mailto:hanan4dad@gmail.com	mailto:hanan4dad@gmail.com	PROPN
gujaf-185	92	1	https://doi.org/10.57233/gujaf.%20v3i3.185	https://doi.org/10.57233/gujaf.%20v3i3.185	PROPN
gujaf-185	92	2	gusau	gusau	ADJ
gujaf-185	92	3	journal	journal	NOUN
gujaf-185	92	4	of	of	ADP
gujaf-185	92	5	accounting	accounting	NOUN
gujaf-185	92	6	and	and	CCONJ
gujaf-185	92	7	finance	finance	NOUN
gujaf-185	92	8	,	,	PUNCT
gujaf-185	92	9	vol	vol	NOUN
gujaf-185	92	10	.	.	PROPN
gujaf-185	92	11	3	3	NUM
gujaf-185	92	12	,	,	PUNCT
gujaf-185	92	13	issue	issue	NOUN
gujaf-185	92	14	3	3	NUM
gujaf-185	92	15	,	,	PUNCT
gujaf-185	92	16	october	october	PROPN
gujaf-185	92	17	,	,	PUNCT
gujaf-185	92	18	2022	2022	NUM
gujaf-185	92	19	141	141	NUM
gujaf-185	92	20	a	a	DET
gujaf-185	92	21	specific	specific	ADJ
gujaf-185	92	22	time	time	NOUN
gujaf-185	92	23	period	period	NOUN
gujaf-185	92	24	in	in	ADP
gujaf-185	92	25	terms	term	NOUN
gujaf-185	92	26	of	of	ADP
gujaf-185	92	27	collecting	collect	VERB
gujaf-185	92	28	and	and	CCONJ
gujaf-185	92	29	allocating	allocate	VERB
gujaf-185	92	30	funds	fund	NOUN
gujaf-185	92	31	as	as	ADV
gujaf-185	92	32	well	well	ADV
gujaf-185	92	33	as	as	ADP
gujaf-185	92	34	capital	capital	NOUN
gujaf-185	92	35	sufficiency	sufficiency	NOUN
gujaf-185	92	36	,	,	PUNCT
gujaf-185	92	37	liquidity	liquidity	NOUN
gujaf-185	92	38	,	,	PUNCT
gujaf-185	92	39	solvency	solvency	NOUN
gujaf-185	92	40	,	,	PUNCT
gujaf-185	92	41	efficiency	efficiency	NOUN
gujaf-185	92	42	,	,	PUNCT
gujaf-185	92	43	leverage	leverage	NOUN
gujaf-185	92	44	,	,	PUNCT
gujaf-185	92	45	and	and	CCONJ
gujaf-185	92	46	profitability	profitability	NOUN
gujaf-185	92	47	.	.	PUNCT
gujaf-185	93	1	a	a	DET
gujaf-185	93	2	healthy	healthy	ADJ
gujaf-185	93	3	and	and	CCONJ
gujaf-185	93	4	sound	sound	ADJ
gujaf-185	93	5	banking	banking	NOUN
gujaf-185	93	6	sector	sector	NOUN
gujaf-185	93	7	enhances	enhance	VERB
gujaf-185	93	8	financial	financial	ADJ
gujaf-185	93	9	deepening	deepening	NOUN
gujaf-185	93	10	,	,	PUNCT
gujaf-185	93	11	creates	create	VERB
gujaf-185	93	12	more	more	ADJ
gujaf-185	93	13	employment	employment	NOUN
gujaf-185	93	14	opportunity	opportunity	NOUN
gujaf-185	93	15	and	and	CCONJ
gujaf-185	93	16	promotes	promote	VERB
gujaf-185	93	17	financial	financial	ADJ
gujaf-185	93	18	stability	stability	NOUN
gujaf-185	93	19	which	which	PRON
gujaf-185	93	20	implies	imply	VERB
gujaf-185	93	21	that	that	SCONJ
gujaf-185	93	22	banking	banking	NOUN
gujaf-185	93	23	sector	sector	NOUN
gujaf-185	93	24	should	should	AUX
gujaf-185	93	25	remain	remain	VERB
gujaf-185	93	26	firm	firm	ADJ
gujaf-185	93	27	and	and	CCONJ
gujaf-185	93	28	continue	continue	VERB
gujaf-185	93	29	to	to	PART
gujaf-185	93	30	provide	provide	VERB
gujaf-185	93	31	the	the	DET
gujaf-185	93	32	needed	need	VERB
gujaf-185	93	33	financial	financial	ADJ
gujaf-185	93	34	intermediation	intermediation	NOUN
gujaf-185	93	35	services	service	NOUN
gujaf-185	93	36	for	for	ADP
gujaf-185	93	37	the	the	DET
gujaf-185	93	38	betterment	betterment	NOUN
gujaf-185	93	39	of	of	ADP
gujaf-185	93	40	the	the	DET
gujaf-185	93	41	economy	economy	NOUN
gujaf-185	93	42	.	.	PUNCT
gujaf-185	94	1	due	due	ADP
gujaf-185	94	2	to	to	ADP
gujaf-185	94	3	varied	varied	ADJ
gujaf-185	94	4	degrees	degree	NOUN
gujaf-185	94	5	of	of	ADP
gujaf-185	94	6	non	non	ADJ
gujaf-185	94	7	compliance	compliance	NOUN
gujaf-185	94	8	with	with	ADP
gujaf-185	94	9	proper	proper	ADJ
gujaf-185	94	10	operating	operating	NOUN
gujaf-185	94	11	norms	norm	NOUN
gujaf-185	94	12	and	and	CCONJ
gujaf-185	94	13	rules	rule	NOUN
gujaf-185	94	14	,	,	PUNCT
gujaf-185	94	15	such	such	ADJ
gujaf-185	94	16	as	as	ADP
gujaf-185	94	17	sufficient	sufficient	ADJ
gujaf-185	94	18	capital	capital	NOUN
gujaf-185	94	19	ratios	ratio	NOUN
gujaf-185	94	20	and	and	CCONJ
gujaf-185	94	21	the	the	DET
gujaf-185	94	22	central	central	ADJ
gujaf-185	94	23	bank	bank	PROPN
gujaf-185	94	24	of	of	ADP
gujaf-185	94	25	nigeria	nigeria	PROPN
gujaf-185	94	26	's	's	PART
gujaf-185	94	27	inability	inability	NOUN
gujaf-185	94	28	to	to	PART
gujaf-185	94	29	satisfy	satisfy	VERB
gujaf-185	94	30	credit	credit	NOUN
gujaf-185	94	31	criteria	criterion	NOUN
gujaf-185	94	32	,	,	PUNCT
gujaf-185	94	33	the	the	DET
gujaf-185	94	34	nigerian	nigerian	ADJ
gujaf-185	94	35	banking	banking	NOUN
gujaf-185	94	36	sector	sector	NOUN
gujaf-185	94	37	has	have	AUX
gujaf-185	94	38	seen	see	VERB
gujaf-185	94	39	a	a	DET
gujaf-185	94	40	number	number	NOUN
gujaf-185	94	41	of	of	ADP
gujaf-185	94	42	banks	bank	NOUN
gujaf-185	94	43	fail	fail	VERB
gujaf-185	94	44	.	.	PUNCT
gujaf-185	95	1	according	accord	VERB
gujaf-185	95	2	to	to	ADP
gujaf-185	95	3	the	the	DET
gujaf-185	95	4	financial	financial	ADJ
gujaf-185	95	5	stability	stability	NOUN
gujaf-185	95	6	report	report	NOUN
gujaf-185	95	7	,	,	PUNCT
gujaf-185	95	8	nigerian	nigerian	ADJ
gujaf-185	95	9	banks	bank	NOUN
gujaf-185	95	10	'	'	PART
gujaf-185	95	11	financial	financial	ADJ
gujaf-185	95	12	performance	performance	NOUN
gujaf-185	95	13	indicators	indicator	NOUN
gujaf-185	95	14	have	have	AUX
gujaf-185	95	15	gotten	get	VERB
gujaf-185	95	16	worse	bad	ADJ
gujaf-185	95	17	when	when	SCONJ
gujaf-185	95	18	it	it	PRON
gujaf-185	95	19	comes	come	VERB
gujaf-185	95	20	to	to	ADP
gujaf-185	95	21	dealing	deal	VERB
gujaf-185	95	22	with	with	ADP
gujaf-185	95	23	expenditures	expenditure	NOUN
gujaf-185	95	24	and	and	CCONJ
gujaf-185	95	25	other	other	ADJ
gujaf-185	95	26	issues	issue	NOUN
gujaf-185	95	27	.	.	PUNCT
gujaf-185	96	1	as	as	ADP
gujaf-185	96	2	an	an	DET
gujaf-185	96	3	illustration	illustration	NOUN
gujaf-185	96	4	,	,	PUNCT
gujaf-185	96	5	the	the	DET
gujaf-185	96	6	return	return	NOUN
gujaf-185	96	7	on	on	ADP
gujaf-185	96	8	equity	equity	NOUN
gujaf-185	96	9	(	(	PUNCT
gujaf-185	96	10	roe	roe	PROPN
gujaf-185	96	11	)	)	PUNCT
gujaf-185	96	12	and	and	CCONJ
gujaf-185	96	13	return	return	VERB
gujaf-185	96	14	on	on	ADP
gujaf-185	96	15	assets	asset	NOUN
gujaf-185	96	16	(	(	PUNCT
gujaf-185	96	17	roa	roa	NOUN
gujaf-185	96	18	)	)	PUNCT
gujaf-185	96	19	,	,	PUNCT
gujaf-185	96	20	which	which	PRON
gujaf-185	96	21	were	be	AUX
gujaf-185	96	22	respectively	respectively	ADV
gujaf-185	96	23	14.90	14.90	NUM
gujaf-185	96	24	%	%	NOUN
gujaf-185	96	25	and	and	CCONJ
gujaf-185	96	26	2.67	2.67	NUM
gujaf-185	96	27	%	%	NOUN
gujaf-185	96	28	in	in	ADP
gujaf-185	96	29	2007	2007	NUM
gujaf-185	96	30	,	,	PUNCT
gujaf-185	96	31	fell	fall	VERB
gujaf-185	96	32	to	to	ADP
gujaf-185	96	33	1.8	1.8	NUM
gujaf-185	96	34	%	%	NOUN
gujaf-185	96	35	and	and	CCONJ
gujaf-185	96	36	0.16	0.16	NUM
gujaf-185	96	37	%	%	NOUN
gujaf-185	96	38	.	.	PUNCT
gujaf-185	97	1	imf	imf	PROPN
gujaf-185	97	2	(	(	PUNCT
gujaf-185	97	3	2017	2017	NUM
gujaf-185	97	4	)	)	PUNCT
gujaf-185	97	5	states	state	VERB
gujaf-185	97	6	2016	2016	NUM
gujaf-185	97	7	;	;	PUNCT
gujaf-185	97	8	major	major	ADJ
gujaf-185	97	9	choices	choice	NOUN
gujaf-185	97	10	may	may	AUX
gujaf-185	97	11	need	need	VERB
gujaf-185	97	12	to	to	PART
gujaf-185	97	13	be	be	AUX
gujaf-185	97	14	revised	revise	VERB
gujaf-185	97	15	as	as	ADP
gujaf-185	97	16	a	a	DET
gujaf-185	97	17	result	result	NOUN
gujaf-185	97	18	of	of	ADP
gujaf-185	97	19	these	these	DET
gujaf-185	97	20	developments	development	NOUN
gujaf-185	97	21	,	,	PUNCT
gujaf-185	97	22	which	which	PRON
gujaf-185	97	23	may	may	AUX
gujaf-185	97	24	damage	damage	VERB
gujaf-185	97	25	public	public	ADJ
gujaf-185	97	26	confidence	confidence	NOUN
gujaf-185	97	27	and	and	CCONJ
gujaf-185	97	28	cause	cause	VERB
gujaf-185	97	29	issues	issue	NOUN
gujaf-185	97	30	.	.	PUNCT
gujaf-185	98	1	bad	bad	ADJ
gujaf-185	98	2	debt	debt	NOUN
gujaf-185	98	3	is	be	AUX
gujaf-185	98	4	a	a	DET
gujaf-185	98	5	common	common	ADJ
gujaf-185	98	6	problem	problem	NOUN
gujaf-185	98	7	for	for	ADP
gujaf-185	98	8	nigerian	nigerian	ADJ
gujaf-185	98	9	banks	bank	NOUN
gujaf-185	98	10	,	,	PUNCT
gujaf-185	98	11	which	which	PRON
gujaf-185	98	12	frequently	frequently	ADV
gujaf-185	98	13	hinders	hinder	VERB
gujaf-185	98	14	their	their	PRON
gujaf-185	98	15	ability	ability	NOUN
gujaf-185	98	16	to	to	PART
gujaf-185	98	17	function	function	VERB
gujaf-185	98	18	successfully	successfully	ADV
gujaf-185	98	19	financially	financially	ADV
gujaf-185	98	20	.	.	PUNCT
gujaf-185	99	1	nigerian	nigerian	ADJ
gujaf-185	99	2	banks	bank	NOUN
gujaf-185	99	3	have	have	AUX
gujaf-185	99	4	been	be	AUX
gujaf-185	99	5	facing	face	VERB
gujaf-185	99	6	a	a	DET
gujaf-185	99	7	lot	lot	NOUN
gujaf-185	99	8	due	due	ADJ
gujaf-185	99	9	to	to	ADP
gujaf-185	99	10	non	non	ADJ
gujaf-185	99	11	-	-	ADJ
gujaf-185	99	12	performing	performing	ADJ
gujaf-185	99	13	loans	loan	NOUN
gujaf-185	99	14	(	(	PUNCT
gujaf-185	99	15	npl	npl	NOUN
gujaf-185	99	16	)	)	PUNCT
gujaf-185	99	17	which	which	PRON
gujaf-185	99	18	usually	usually	ADV
gujaf-185	99	19	affects	affect	VERB
gujaf-185	99	20	the	the	DET
gujaf-185	99	21	liquidity	liquidity	NOUN
gujaf-185	99	22	available	available	ADJ
gujaf-185	99	23	for	for	ADP
gujaf-185	99	24	efficient	efficient	ADJ
gujaf-185	99	25	operation	operation	NOUN
gujaf-185	99	26	.	.	PUNCT
gujaf-185	100	1	according	accord	VERB
gujaf-185	100	2	to	to	ADP
gujaf-185	100	3	national	national	PROPN
gujaf-185	100	4	bureau	bureau	PROPN
gujaf-185	100	5	of	of	ADP
gujaf-185	100	6	statistics	statistic	NOUN
gujaf-185	100	7	(	(	PUNCT
gujaf-185	100	8	nbs	nbs	NOUN
gujaf-185	100	9	)	)	PUNCT
gujaf-185	100	10	report	report	NOUN
gujaf-185	100	11	in	in	ADP
gujaf-185	100	12	june	june	PROPN
gujaf-185	100	13	2019	2019	NUM
gujaf-185	100	14	,	,	PUNCT
gujaf-185	100	15	banks	bank	NOUN
gujaf-185	100	16	had	have	VERB
gujaf-185	100	17	a	a	DET
gujaf-185	100	18	non	non	ADJ
gujaf-185	100	19	-	-	ADJ
gujaf-185	100	20	performing	performing	ADJ
gujaf-185	100	21	loan	loan	NOUN
gujaf-185	100	22	of	of	ADP
gujaf-185	100	23	1.4million	1.4million	NUM
gujaf-185	100	24	,	,	PUNCT
gujaf-185	100	25	meanwhile	meanwhile	ADV
gujaf-185	100	26	the	the	DET
gujaf-185	100	27	cbn	cbn	PROPN
gujaf-185	100	28	prescribed	prescribe	VERB
gujaf-185	100	29	5	5	NUM
gujaf-185	100	30	%	%	NOUN
gujaf-185	100	31	threshold	threshold	NOUN
gujaf-185	100	32	for	for	ADP
gujaf-185	100	33	non	non	ADJ
gujaf-185	100	34	-	-	ADJ
gujaf-185	100	35	performing	performing	ADJ
gujaf-185	100	36	loan	loan	NOUN
gujaf-185	100	37	in	in	ADP
gujaf-185	100	38	the	the	DET
gujaf-185	100	39	economy	economy	NOUN
gujaf-185	100	40	but	but	CCONJ
gujaf-185	100	41	the	the	DET
gujaf-185	100	42	last	last	ADJ
gujaf-185	100	43	time	time	NOUN
gujaf-185	100	44	the	the	DET
gujaf-185	100	45	banking	banking	NOUN
gujaf-185	100	46	sector	sector	NOUN
gujaf-185	100	47	met	meet	VERB
gujaf-185	100	48	that	that	PRON
gujaf-185	100	49	was	be	AUX
gujaf-185	100	50	in	in	ADP
gujaf-185	100	51	the	the	DET
gujaf-185	100	52	last	last	ADJ
gujaf-185	100	53	quarter	quarter	NOUN
gujaf-185	100	54	of	of	ADP
gujaf-185	100	55	2015	2015	NUM
gujaf-185	100	56	.	.	PUNCT
gujaf-185	101	1	since	since	SCONJ
gujaf-185	101	2	then	then	ADV
gujaf-185	101	3	the	the	DET
gujaf-185	101	4	figure	figure	NOUN
gujaf-185	101	5	has	have	AUX
gujaf-185	101	6	only	only	ADV
gujaf-185	101	7	dropped	drop	VERB
gujaf-185	101	8	below	below	ADP
gujaf-185	101	9	10	10	NUM
gujaf-185	101	10	%	%	NOUN
gujaf-185	101	11	.	.	PUNCT
gujaf-185	102	1	given	give	VERB
gujaf-185	102	2	that	that	SCONJ
gujaf-185	102	3	banks	bank	NOUN
gujaf-185	102	4	core	core	NOUN
gujaf-185	102	5	business	business	NOUN
gujaf-185	102	6	activity	activity	NOUN
gujaf-185	102	7	is	be	AUX
gujaf-185	102	8	giving	give	VERB
gujaf-185	102	9	out	out	ADP
gujaf-185	102	10	loans	loan	NOUN
gujaf-185	102	11	and	and	CCONJ
gujaf-185	102	12	earning	earn	VERB
gujaf-185	102	13	interest	interest	NOUN
gujaf-185	102	14	on	on	ADP
gujaf-185	102	15	them	they	PRON
gujaf-185	102	16	,	,	PUNCT
gujaf-185	102	17	nigerian	nigerian	ADJ
gujaf-185	102	18	banks	bank	NOUN
gujaf-185	102	19	failure	failure	NOUN
gujaf-185	102	20	to	to	PART
gujaf-185	102	21	do	do	AUX
gujaf-185	102	22	so	so	ADV
gujaf-185	102	23	is	be	AUX
gujaf-185	102	24	a	a	DET
gujaf-185	102	25	worry	worry	NOUN
gujaf-185	102	26	and	and	CCONJ
gujaf-185	102	27	impacted	impact	VERB
gujaf-185	102	28	profitability	profitability	NOUN
gujaf-185	102	29	and	and	CCONJ
gujaf-185	102	30	performance	performance	NOUN
gujaf-185	102	31	.	.	PUNCT
gujaf-185	103	1	poor	poor	ADJ
gujaf-185	103	2	administration	administration	NOUN
gujaf-185	103	3	is	be	AUX
gujaf-185	103	4	another	another	DET
gujaf-185	103	5	factor	factor	NOUN
gujaf-185	103	6	in	in	ADP
gujaf-185	103	7	certain	certain	ADJ
gujaf-185	103	8	bad	bad	ADJ
gujaf-185	103	9	debts	debt	NOUN
gujaf-185	103	10	(	(	PUNCT
gujaf-185	103	11	inefficiency	inefficiency	NOUN
gujaf-185	103	12	)	)	PUNCT
gujaf-185	103	13	.	.	PUNCT
gujaf-185	104	1	without	without	ADP
gujaf-185	104	2	adequate	adequate	ADJ
gujaf-185	104	3	collateral	collateral	NOUN
gujaf-185	104	4	,	,	PUNCT
gujaf-185	104	5	banks	bank	NOUN
gujaf-185	104	6	provide	provide	VERB
gujaf-185	104	7	loans	loan	NOUN
gujaf-185	104	8	to	to	ADP
gujaf-185	104	9	family	family	NOUN
gujaf-185	104	10	members	member	NOUN
gujaf-185	104	11	and	and	CCONJ
gujaf-185	104	12	friends	friend	NOUN
gujaf-185	104	13	with	with	ADP
gujaf-185	104	14	no	no	DET
gujaf-185	104	15	interest	interest	NOUN
gujaf-185	104	16	and	and	CCONJ
gujaf-185	104	17	no	no	DET
gujaf-185	104	18	chance	chance	NOUN
gujaf-185	104	19	of	of	ADP
gujaf-185	104	20	repayment	repayment	NOUN
gujaf-185	104	21	(	(	PUNCT
gujaf-185	104	22	the	the	DET
gujaf-185	104	23	loan	loan	NOUN
gujaf-185	104	24	)	)	PUNCT
gujaf-185	104	25	.	.	PUNCT
gujaf-185	105	1	according	accord	VERB
gujaf-185	105	2	to	to	ADP
gujaf-185	105	3	umaru	umaru	PROPN
gujaf-185	105	4	ibrahim	ibrahim	PROPN
gujaf-185	105	5	,	,	PUNCT
gujaf-185	105	6	the	the	DET
gujaf-185	105	7	president	president	NOUN
gujaf-185	105	8	of	of	ADP
gujaf-185	105	9	ndic	ndic	PROPN
gujaf-185	105	10	recently	recently	ADV
gujaf-185	105	11	discussed	discuss	VERB
gujaf-185	105	12	the	the	DET
gujaf-185	105	13	issue	issue	NOUN
gujaf-185	105	14	affecting	affect	VERB
gujaf-185	105	15	the	the	DET
gujaf-185	105	16	banking	banking	NOUN
gujaf-185	105	17	industry	industry	NOUN
gujaf-185	105	18	—	—	PUNCT
gujaf-185	105	19	specifically	specifically	ADV
gujaf-185	105	20	,	,	PUNCT
gujaf-185	105	21	the	the	DET
gujaf-185	105	22	development	development	NOUN
gujaf-185	105	23	of	of	ADP
gujaf-185	105	24	polaris	polaris	PROPN
gujaf-185	105	25	sky	sky	PROPN
gujaf-185	105	26	bank	bank	PROPN
gujaf-185	105	27	of	of	ADP
gujaf-185	105	28	nigeria	nigeria	PROPN
gujaf-185	105	29	and	and	CCONJ
gujaf-185	105	30	also	also	ADV
gujaf-185	105	31	the	the	DET
gujaf-185	105	32	instance	instance	NOUN
gujaf-185	105	33	of	of	ADP
gujaf-185	105	34	the	the	DET
gujaf-185	105	35	merger	merger	NOUN
gujaf-185	105	36	between	between	ADP
gujaf-185	105	37	diamond	diamond	PROPN
gujaf-185	105	38	bank	bank	PROPN
gujaf-185	105	39	of	of	ADP
gujaf-185	105	40	nigeria	nigeria	PROPN
gujaf-185	105	41	plc	plc	PROPN
gujaf-185	105	42	and	and	CCONJ
gujaf-185	105	43	access	access	PROPN
gujaf-185	105	44	bank	bank	PROPN
gujaf-185	105	45	of	of	ADP
gujaf-185	105	46	nigeria	nigeria	PROPN
gujaf-185	105	47	plc	plc	PROPN
gujaf-185	105	48	—	—	PUNCT
gujaf-185	105	49	in	in	ADP
gujaf-185	105	50	the	the	DET
gujaf-185	105	51	guardian	guardian	PROPN
gujaf-185	105	52	magazine	magazine	NOUN
gujaf-185	105	53	(	(	PUNCT
gujaf-185	105	54	2018	2018	NUM
gujaf-185	105	55	)	)	PUNCT
gujaf-185	105	56	which	which	PRON
gujaf-185	105	57	has	have	AUX
gujaf-185	105	58	been	be	AUX
gujaf-185	105	59	attributed	attribute	VERB
gujaf-185	105	60	to	to	ADP
gujaf-185	105	61	corporate	corporate	ADJ
gujaf-185	105	62	governance	governance	NOUN
gujaf-185	105	63	and	and	CCONJ
gujaf-185	105	64	internal	internal	ADJ
gujaf-185	105	65	controls	control	NOUN
gujaf-185	105	66	.	.	PUNCT
gujaf-185	106	1	in	in	ADP
gujaf-185	106	2	that	that	DET
gujaf-185	106	3	regards	regard	NOUN
gujaf-185	106	4	,	,	PUNCT
gujaf-185	106	5	this	this	DET
gujaf-185	106	6	study	study	NOUN
gujaf-185	106	7	seek	seek	VERB
gujaf-185	106	8	to	to	PART
gujaf-185	106	9	investigate	investigate	VERB
gujaf-185	106	10	the	the	DET
gujaf-185	106	11	determinants	determinant	NOUN
gujaf-185	106	12	of	of	ADP
gujaf-185	106	13	financial	financial	ADJ
gujaf-185	106	14	performance	performance	NOUN
gujaf-185	106	15	among	among	ADP
gujaf-185	106	16	the	the	DET
gujaf-185	106	17	listed	list	VERB
gujaf-185	106	18	dmbs	dmb	NOUN
gujaf-185	106	19	in	in	ADP
gujaf-185	106	20	nigeria	nigeria	PROPN
gujaf-185	106	21	,	,	PUNCT
gujaf-185	106	22	using	use	VERB
gujaf-185	106	23	operational	operational	ADJ
gujaf-185	106	24	efficiency	efficiency	NOUN
gujaf-185	106	25	as	as	ADP
gujaf-185	106	26	a	a	DET
gujaf-185	106	27	variable	variable	NOUN
gujaf-185	106	28	to	to	PART
gujaf-185	106	29	measure	measure	VERB
gujaf-185	106	30	how	how	SCONJ
gujaf-185	106	31	internal	internal	ADJ
gujaf-185	106	32	controls	control	NOUN
gujaf-185	106	33	and	and	CCONJ
gujaf-185	106	34	corporate	corporate	ADJ
gujaf-185	106	35	governance	governance	NOUN
gujaf-185	106	36	influence	influence	NOUN
gujaf-185	106	37	the	the	DET
gujaf-185	106	38	financial	financial	ADJ
gujaf-185	106	39	performance	performance	NOUN
gujaf-185	106	40	of	of	ADP
gujaf-185	106	41	dmbs	dmb	NOUN
gujaf-185	106	42	.	.	PUNCT
gujaf-185	107	1	thereby	thereby	ADV
gujaf-185	107	2	the	the	DET
gujaf-185	107	3	study	study	NOUN
gujaf-185	107	4	concentrated	concentrate	VERB
gujaf-185	107	5	on	on	ADP
gujaf-185	107	6	all	all	DET
gujaf-185	107	7	listed	list	VERB
gujaf-185	107	8	dmbs	dmb	NOUN
gujaf-185	107	9	with	with	ADP
gujaf-185	107	10	international	international	ADJ
gujaf-185	107	11	and	and	CCONJ
gujaf-185	107	12	national	national	ADJ
gujaf-185	107	13	operational	operational	ADJ
gujaf-185	107	14	license	license	NOUN
gujaf-185	107	15	in	in	ADP
gujaf-185	107	16	nigeria	nigeria	PROPN
gujaf-185	107	17	respectively	respectively	ADV
gujaf-185	107	18	.	.	PUNCT
gujaf-185	108	1	gusau	gusau	PROPN
gujaf-185	108	2	journal	journal	PROPN
gujaf-185	108	3	of	of	ADP
gujaf-185	108	4	accounting	accounting	NOUN
gujaf-185	108	5	and	and	CCONJ
gujaf-185	108	6	finance	finance	NOUN
gujaf-185	108	7	,	,	PUNCT
gujaf-185	108	8	vol	vol	NOUN
gujaf-185	108	9	.	.	PROPN
gujaf-185	108	10	3	3	NUM
gujaf-185	108	11	,	,	PUNCT
gujaf-185	108	12	issue	issue	NOUN
gujaf-185	108	13	3	3	NUM
gujaf-185	108	14	,	,	PUNCT
gujaf-185	108	15	october	october	PROPN
gujaf-185	108	16	,	,	PUNCT
gujaf-185	108	17	2022	2022	NUM
gujaf-185	108	18	142	142	NUM
gujaf-185	108	19	in	in	ADP
gujaf-185	108	20	order	order	NOUN
gujaf-185	108	21	to	to	PART
gujaf-185	108	22	do	do	AUX
gujaf-185	108	23	this	this	PRON
gujaf-185	108	24	,	,	PUNCT
gujaf-185	108	25	this	this	DET
gujaf-185	108	26	study	study	NOUN
gujaf-185	108	27	intends	intend	VERB
gujaf-185	108	28	to	to	PART
gujaf-185	108	29	investigate	investigate	VERB
gujaf-185	108	30	the	the	DET
gujaf-185	108	31	factors	factor	NOUN
gujaf-185	108	32	that	that	PRON
gujaf-185	108	33	affect	affect	VERB
gujaf-185	108	34	listed	list	VERB
gujaf-185	108	35	investors	investor	NOUN
gujaf-185	108	36	'	'	PART
gujaf-185	108	37	financial	financial	ADJ
gujaf-185	108	38	performance	performance	NOUN
gujaf-185	108	39	in	in	ADP
gujaf-185	108	40	nigeria	nigeria	PROPN
gujaf-185	108	41	by	by	ADP
gujaf-185	108	42	utilizing	utilize	VERB
gujaf-185	108	43	performance	performance	NOUN
gujaf-185	108	44	variables	variable	NOUN
gujaf-185	108	45	to	to	PART
gujaf-185	108	46	evaluate	evaluate	VERB
gujaf-185	108	47	the	the	DET
gujaf-185	108	48	efficiency	efficiency	NOUN
gujaf-185	108	49	of	of	ADP
gujaf-185	108	50	internal	internal	ADJ
gujaf-185	108	51	controls	control	NOUN
gujaf-185	108	52	and	and	CCONJ
gujaf-185	108	53	corporate	corporate	ADJ
gujaf-185	108	54	governance	governance	NOUN
gujaf-185	108	55	.	.	PUNCT
gujaf-185	109	1	the	the	DET
gujaf-185	109	2	study	study	NOUN
gujaf-185	109	3	's	's	PART
gujaf-185	109	4	findings	finding	NOUN
gujaf-185	109	5	offer	offer	VERB
gujaf-185	109	6	solutions	solution	NOUN
gujaf-185	109	7	to	to	ADP
gujaf-185	109	8	some	some	PRON
gujaf-185	109	9	of	of	ADP
gujaf-185	109	10	the	the	DET
gujaf-185	109	11	issues	issue	NOUN
gujaf-185	109	12	and	and	CCONJ
gujaf-185	109	13	difficulties	difficulty	NOUN
gujaf-185	109	14	experienced	experience	VERB
gujaf-185	109	15	by	by	ADP
gujaf-185	109	16	investment	investment	NOUN
gujaf-185	109	17	organizations	organization	NOUN
gujaf-185	109	18	,	,	PUNCT
gujaf-185	109	19	as	as	ADV
gujaf-185	109	20	well	well	ADV
gujaf-185	109	21	as	as	ADP
gujaf-185	109	22	the	the	DET
gujaf-185	109	23	knowledge	knowledge	NOUN
gujaf-185	109	24	required	require	VERB
gujaf-185	109	25	by	by	ADP
gujaf-185	109	26	the	the	DET
gujaf-185	109	27	government	government	NOUN
gujaf-185	109	28	to	to	PART
gujaf-185	109	29	develop	develop	VERB
gujaf-185	109	30	and	and	CCONJ
gujaf-185	109	31	enhance	enhance	VERB
gujaf-185	109	32	financial	financial	ADJ
gujaf-185	109	33	management	management	NOUN
gujaf-185	109	34	in	in	ADP
gujaf-185	109	35	this	this	DET
gujaf-185	109	36	nation	nation	NOUN
gujaf-185	109	37	.	.	PUNCT
gujaf-185	110	1	it	it	PRON
gujaf-185	110	2	also	also	ADV
gujaf-185	110	3	serves	serve	VERB
gujaf-185	110	4	as	as	ADP
gujaf-185	110	5	a	a	DET
gujaf-185	110	6	standard	standard	NOUN
gujaf-185	110	7	for	for	ADP
gujaf-185	110	8	additional	additional	ADJ
gujaf-185	110	9	study	study	NOUN
gujaf-185	110	10	.	.	PUNCT
gujaf-185	111	1	the	the	DET
gujaf-185	111	2	primary	primary	ADJ
gujaf-185	111	3	objective	objective	NOUN
gujaf-185	111	4	of	of	ADP
gujaf-185	111	5	the	the	DET
gujaf-185	111	6	study	study	NOUN
gujaf-185	111	7	is	be	AUX
gujaf-185	111	8	to	to	PART
gujaf-185	111	9	investigate	investigate	VERB
gujaf-185	111	10	the	the	DET
gujaf-185	111	11	elements	element	NOUN
gujaf-185	111	12	that	that	PRON
gujaf-185	111	13	influence	influence	VERB
gujaf-185	111	14	the	the	DET
gujaf-185	111	15	financial	financial	ADJ
gujaf-185	111	16	performance	performance	NOUN
gujaf-185	111	17	of	of	ADP
gujaf-185	111	18	nigeria	nigeria	PROPN
gujaf-185	111	19	's	's	PART
gujaf-185	111	20	listed	list	VERB
gujaf-185	111	21	dmbs	dmb	NOUN
gujaf-185	111	22	from	from	ADP
gujaf-185	111	23	2010	2010	NUM
gujaf-185	111	24	to	to	ADP
gujaf-185	111	25	2020	2020	NUM
gujaf-185	111	26	.	.	PUNCT
gujaf-185	112	1	the	the	DET
gujaf-185	112	2	following	follow	VERB
gujaf-185	112	3	objectives	objective	NOUN
gujaf-185	112	4	are	be	AUX
gujaf-185	112	5	specific	specific	ADJ
gujaf-185	112	6	as	as	ADV
gujaf-185	112	7	well	well	ADV
gujaf-185	112	8	:	:	PUNCT
gujaf-185	112	9	i.	i.	NOUN
gujaf-185	112	10	to	to	PART
gujaf-185	112	11	investigate	investigate	VERB
gujaf-185	112	12	the	the	DET
gujaf-185	112	13	impact	impact	NOUN
gujaf-185	112	14	of	of	ADP
gujaf-185	112	15	capital	capital	NOUN
gujaf-185	112	16	adequacy	adequacy	NOUN
gujaf-185	112	17	on	on	ADP
gujaf-185	112	18	the	the	DET
gujaf-185	112	19	operating	operating	NOUN
gujaf-185	112	20	results	result	NOUN
gujaf-185	112	21	of	of	ADP
gujaf-185	112	22	nigeria	nigeria	PROPN
gujaf-185	112	23	's	's	PART
gujaf-185	112	24	listed	list	VERB
gujaf-185	112	25	deposit	deposit	NOUN
gujaf-185	112	26	money	money	NOUN
gujaf-185	112	27	banks	bank	NOUN
gujaf-185	112	28	.	.	PUNCT
gujaf-185	113	1	ii	ii	PROPN
gujaf-185	113	2	.	.	PUNCT
gujaf-185	114	1	to	to	PART
gujaf-185	114	2	look	look	VERB
gujaf-185	114	3	at	at	ADP
gujaf-185	114	4	the	the	DET
gujaf-185	114	5	impact	impact	NOUN
gujaf-185	114	6	of	of	ADP
gujaf-185	114	7	liquidity	liquidity	NOUN
gujaf-185	114	8	risk	risk	NOUN
gujaf-185	114	9	on	on	ADP
gujaf-185	114	10	the	the	DET
gujaf-185	114	11	monetary	monetary	ADJ
gujaf-185	114	12	performance	performance	NOUN
gujaf-185	114	13	of	of	ADP
gujaf-185	114	14	nigeria	nigeria	PROPN
gujaf-185	114	15	's	's	PART
gujaf-185	114	16	listed	list	VERB
gujaf-185	114	17	deposit	deposit	NOUN
gujaf-185	114	18	money	money	NOUN
gujaf-185	114	19	institutions	institution	NOUN
gujaf-185	114	20	.	.	PUNCT
gujaf-185	115	1	iii	iii	X
gujaf-185	115	2	.	.	PUNCT
gujaf-185	115	3	to	to	PART
gujaf-185	115	4	look	look	VERB
gujaf-185	115	5	at	at	ADP
gujaf-185	115	6	how	how	SCONJ
gujaf-185	115	7	cash	cash	NOUN
gujaf-185	115	8	flows	flow	NOUN
gujaf-185	115	9	affect	affect	VERB
gujaf-185	115	10	the	the	DET
gujaf-185	115	11	financial	financial	ADJ
gujaf-185	115	12	health	health	NOUN
gujaf-185	115	13	of	of	ADP
gujaf-185	115	14	nigeria	nigeria	PROPN
gujaf-185	115	15	's	's	PART
gujaf-185	115	16	listed	list	VERB
gujaf-185	115	17	deposit	deposit	NOUN
gujaf-185	115	18	money	money	NOUN
gujaf-185	115	19	banks	bank	NOUN
gujaf-185	115	20	.	.	PUNCT
gujaf-185	116	1	iv	iv	X
gujaf-185	116	2	.	.	PUNCT
gujaf-185	116	3	to	to	PART
gujaf-185	116	4	assess	assess	VERB
gujaf-185	116	5	how	how	SCONJ
gujaf-185	116	6	operational	operational	ADJ
gujaf-185	116	7	effectiveness	effectiveness	NOUN
gujaf-185	116	8	affects	affect	VERB
gujaf-185	116	9	the	the	DET
gujaf-185	116	10	monetary	monetary	ADJ
gujaf-185	116	11	performance	performance	NOUN
gujaf-185	116	12	of	of	ADP
gujaf-185	116	13	nigeria	nigeria	PROPN
gujaf-185	116	14	's	's	PART
gujaf-185	116	15	listed	list	VERB
gujaf-185	116	16	deposit	deposit	NOUN
gujaf-185	116	17	money	money	NOUN
gujaf-185	116	18	institutions	institution	NOUN
gujaf-185	116	19	.	.	PUNCT
gujaf-185	117	1	2	2	X
gujaf-185	117	2	.	.	X
gujaf-185	117	3	evidence	evidence	NOUN
gujaf-185	117	4	and	and	CCONJ
gujaf-185	117	5	theory	theory	NOUN
gujaf-185	117	6	capital	capital	NOUN
gujaf-185	117	7	adequacy	adequacy	NOUN
gujaf-185	117	8	and	and	CCONJ
gujaf-185	117	9	financial	financial	ADJ
gujaf-185	117	10	performance	performance	NOUN
gujaf-185	117	11	:	:	PUNCT
gujaf-185	117	12	the	the	DET
gujaf-185	117	13	effect	effect	NOUN
gujaf-185	117	14	of	of	ADP
gujaf-185	117	15	asset	asset	NOUN
gujaf-185	117	16	quality	quality	NOUN
gujaf-185	117	17	on	on	ADP
gujaf-185	117	18	the	the	DET
gujaf-185	117	19	profitability	profitability	NOUN
gujaf-185	117	20	of	of	ADP
gujaf-185	117	21	commercial	commercial	ADJ
gujaf-185	117	22	banks	bank	NOUN
gujaf-185	117	23	in	in	ADP
gujaf-185	117	24	kenya	kenya	PROPN
gujaf-185	117	25	is	be	AUX
gujaf-185	117	26	examined	examine	VERB
gujaf-185	117	27	by	by	ADP
gujaf-185	117	28	cheruiyot	cheruiyot	NOUN
gujaf-185	117	29	(	(	PUNCT
gujaf-185	117	30	2016	2016	NUM
gujaf-185	117	31	)	)	PUNCT
gujaf-185	117	32	.	.	PUNCT
gujaf-185	118	1	according	accord	VERB
gujaf-185	118	2	to	to	ADP
gujaf-185	118	3	the	the	DET
gujaf-185	118	4	research	research	NOUN
gujaf-185	118	5	,	,	PUNCT
gujaf-185	118	6	kenyan	kenyan	ADJ
gujaf-185	118	7	commercial	commercial	ADJ
gujaf-185	118	8	banks	bank	NOUN
gujaf-185	118	9	'	'	PART
gujaf-185	118	10	profitability	profitability	NOUN
gujaf-185	118	11	and	and	CCONJ
gujaf-185	118	12	asset	asset	NOUN
gujaf-185	118	13	quality	quality	NOUN
gujaf-185	118	14	are	be	AUX
gujaf-185	118	15	positively	positively	ADV
gujaf-185	118	16	correlated	correlate	VERB
gujaf-185	118	17	.	.	PUNCT
gujaf-185	119	1	in	in	ADP
gujaf-185	119	2	a	a	DET
gujaf-185	119	3	thorough	thorough	ADJ
gujaf-185	119	4	analysis	analysis	NOUN
gujaf-185	119	5	of	of	ADP
gujaf-185	119	6	the	the	DET
gujaf-185	119	7	factors	factor	NOUN
gujaf-185	119	8	affecting	affect	VERB
gujaf-185	119	9	bank	bank	NOUN
gujaf-185	119	10	asset	asset	NOUN
gujaf-185	119	11	quality	quality	NOUN
gujaf-185	119	12	and	and	CCONJ
gujaf-185	119	13	profitability	profitability	NOUN
gujaf-185	119	14	from	from	ADP
gujaf-185	119	15	1997	1997	NUM
gujaf-185	119	16	to	to	ADP
gujaf-185	119	17	2009	2009	NUM
gujaf-185	119	18	,	,	PUNCT
gujaf-185	119	19	swamy	swamy	PROPN
gujaf-185	119	20	(	(	PUNCT
gujaf-185	119	21	2017	2017	NUM
gujaf-185	119	22	)	)	PUNCT
gujaf-185	119	23	discovers	discover	VERB
gujaf-185	119	24	that	that	SCONJ
gujaf-185	119	25	asset	asset	NOUN
gujaf-185	119	26	quality	quality	NOUN
gujaf-185	119	27	has	have	VERB
gujaf-185	119	28	a	a	DET
gujaf-185	119	29	favorable	favorable	ADJ
gujaf-185	119	30	effect	effect	NOUN
gujaf-185	119	31	on	on	ADP
gujaf-185	119	32	a	a	DET
gujaf-185	119	33	bank	bank	NOUN
gujaf-185	119	34	's	's	PART
gujaf-185	119	35	financial	financial	ADJ
gujaf-185	119	36	performance	performance	NOUN
gujaf-185	119	37	.	.	PUNCT
gujaf-185	120	1	as	as	ADP
gujaf-185	120	2	a	a	DET
gujaf-185	120	3	result	result	NOUN
gujaf-185	120	4	,	,	PUNCT
gujaf-185	120	5	lawal	lawal	NOUN
gujaf-185	120	6	and	and	CCONJ
gujaf-185	120	7	muturi	muturi	NOUN
gujaf-185	120	8	(	(	PUNCT
gujaf-185	120	9	2018	2018	NUM
gujaf-185	120	10	)	)	PUNCT
gujaf-185	120	11	looked	look	VERB
gujaf-185	120	12	at	at	ADP
gujaf-185	120	13	the	the	DET
gujaf-185	120	14	effects	effect	NOUN
gujaf-185	120	15	of	of	ADP
gujaf-185	120	16	capital	capital	NOUN
gujaf-185	120	17	adequacy	adequacy	NOUN
gujaf-185	120	18	on	on	ADP
gujaf-185	120	19	the	the	DET
gujaf-185	120	20	operational	operational	ADJ
gujaf-185	120	21	efficiency	efficiency	NOUN
gujaf-185	120	22	of	of	ADP
gujaf-185	120	23	banks	bank	NOUN
gujaf-185	120	24	in	in	ADP
gujaf-185	120	25	nigerian	nigerian	PROPN
gujaf-185	120	26	from	from	ADP
gujaf-185	120	27	2007	2007	NUM
gujaf-185	120	28	to	to	ADP
gujaf-185	120	29	2016	2016	NUM
gujaf-185	120	30	and	and	CCONJ
gujaf-185	120	31	found	find	VERB
gujaf-185	120	32	that	that	SCONJ
gujaf-185	120	33	ca	can	AUX
gujaf-185	120	34	has	have	VERB
gujaf-185	120	35	a	a	DET
gujaf-185	120	36	positive	positive	ADJ
gujaf-185	120	37	significant	significant	ADJ
gujaf-185	120	38	effect	effect	NOUN
gujaf-185	120	39	on	on	ADP
gujaf-185	120	40	operational	operational	ADJ
gujaf-185	120	41	efficiency	efficiency	NOUN
gujaf-185	120	42	.	.	PUNCT
gujaf-185	121	1	the	the	DET
gujaf-185	121	2	same	same	ADJ
gujaf-185	121	3	effect	effect	NOUN
gujaf-185	121	4	was	be	AUX
gujaf-185	121	5	discovered	discover	VERB
gujaf-185	121	6	by	by	ADP
gujaf-185	121	7	gadzo	gadzo	PROPN
gujaf-185	121	8	,	,	PUNCT
gujaf-185	121	9	and	and	CCONJ
gujaf-185	121	10	asayama	asayama	NOUN
gujaf-185	121	11	(	(	PUNCT
gujaf-185	121	12	2019	2019	NUM
gujaf-185	121	13	)	)	PUNCT
gujaf-185	121	14	,	,	PUNCT
gujaf-185	121	15	who	who	PRON
gujaf-185	121	16	found	find	VERB
gujaf-185	121	17	that	that	SCONJ
gujaf-185	121	18	financial	financial	ADJ
gujaf-185	121	19	leverage	leverage	NOUN
gujaf-185	121	20	had	have	VERB
gujaf-185	121	21	a	a	DET
gujaf-185	121	22	favorable	favorable	ADJ
gujaf-185	121	23	and	and	CCONJ
gujaf-185	121	24	substantial	substantial	ADJ
gujaf-185	121	25	impact	impact	NOUN
gujaf-185	121	26	on	on	ADP
gujaf-185	121	27	financial	financial	ADJ
gujaf-185	121	28	performance	performance	NOUN
gujaf-185	121	29	.	.	PUNCT
gujaf-185	122	1	the	the	DET
gujaf-185	122	2	financial	financial	ADJ
gujaf-185	122	3	performance	performance	NOUN
gujaf-185	122	4	of	of	ADP
gujaf-185	122	5	nigerian	nigerian	ADJ
gujaf-185	122	6	registered	register	VERB
gujaf-185	122	7	trust	trust	NOUN
gujaf-185	122	8	banks	bank	NOUN
gujaf-185	122	9	is	be	AUX
gujaf-185	122	10	positively	positively	ADV
gujaf-185	122	11	and	and	CCONJ
gujaf-185	122	12	significantly	significantly	ADV
gujaf-185	122	13	impacted	impact	VERB
gujaf-185	122	14	by	by	ADP
gujaf-185	122	15	their	their	PRON
gujaf-185	122	16	capital	capital	NOUN
gujaf-185	122	17	availability	availability	NOUN
gujaf-185	122	18	,	,	PUNCT
gujaf-185	122	19	oilwe	oilwe	NOUN
gujaf-185	122	20	,	,	PUNCT
gujaf-185	122	21	and	and	CCONJ
gujaf-185	122	22	sil	sil	PROPN
gujaf-185	122	23	(	(	PUNCT
gujaf-185	122	24	2019	2019	NUM
gujaf-185	122	25	)	)	PUNCT
gujaf-185	122	26	.	.	PUNCT
gujaf-185	123	1	resources	resource	NOUN
gujaf-185	123	2	and	and	CCONJ
gujaf-185	123	3	capital	capital	NOUN
gujaf-185	123	4	.	.	PUNCT
gujaf-185	124	1	if	if	SCONJ
gujaf-185	124	2	we	we	PRON
gujaf-185	124	3	examine	examine	VERB
gujaf-185	124	4	the	the	DET
gujaf-185	124	5	connection	connection	NOUN
gujaf-185	124	6	between	between	ADP
gujaf-185	124	7	the	the	DET
gujaf-185	124	8	capital	capital	NOUN
gujaf-185	124	9	adequacy	adequacy	NOUN
gujaf-185	124	10	ratio	ratio	NOUN
gujaf-185	124	11	and	and	CCONJ
gujaf-185	124	12	the	the	DET
gujaf-185	124	13	efficiency	efficiency	NOUN
gujaf-185	124	14	of	of	ADP
gujaf-185	124	15	nigerian	nigerian	ADJ
gujaf-185	124	16	banks	bank	NOUN
gujaf-185	124	17	,	,	PUNCT
gujaf-185	124	18	we	we	PRON
gujaf-185	124	19	find	find	VERB
gujaf-185	124	20	that	that	SCONJ
gujaf-185	124	21	the	the	DET
gujaf-185	124	22	two	two	NUM
gujaf-185	124	23	have	have	AUX
gujaf-185	124	24	existed	exist	VERB
gujaf-185	124	25	for	for	ADP
gujaf-185	124	26	a	a	DET
gujaf-185	124	27	very	very	ADV
gujaf-185	124	28	long	long	ADJ
gujaf-185	124	29	period	period	NOUN
gujaf-185	124	30	.	.	PUNCT
gujaf-185	125	1	gusau	gusau	ADJ
gujaf-185	125	2	journal	journal	PROPN
gujaf-185	125	3	of	of	ADP
gujaf-185	125	4	accounting	accounting	NOUN
gujaf-185	125	5	and	and	CCONJ
gujaf-185	125	6	finance	finance	NOUN
gujaf-185	125	7	,	,	PUNCT
gujaf-185	125	8	vol	vol	NOUN
gujaf-185	125	9	.	.	PROPN
gujaf-185	125	10	3	3	NUM
gujaf-185	125	11	,	,	PUNCT
gujaf-185	125	12	issue	issue	NOUN
gujaf-185	125	13	3	3	NUM
gujaf-185	125	14	,	,	PUNCT
gujaf-185	125	15	october	october	PROPN
gujaf-185	125	16	,	,	PUNCT
gujaf-185	125	17	2022	2022	NUM
gujaf-185	125	18	143	143	NUM
gujaf-185	125	19	when	when	SCONJ
gujaf-185	125	20	mutumira	mutumira	PROPN
gujaf-185	125	21	(	(	PUNCT
gujaf-185	125	22	2019	2019	NUM
gujaf-185	125	23	)	)	PUNCT
gujaf-185	125	24	examined	examine	VERB
gujaf-185	125	25	how	how	SCONJ
gujaf-185	125	26	kenyan	kenyan	ADJ
gujaf-185	125	27	insurance	insurance	NOUN
gujaf-185	125	28	companies	company	NOUN
gujaf-185	125	29	'	'	PART
gujaf-185	125	30	capital	capital	NOUN
gujaf-185	125	31	ratios	ratio	NOUN
gujaf-185	125	32	impacted	impact	VERB
gujaf-185	125	33	their	their	PRON
gujaf-185	125	34	financial	financial	ADJ
gujaf-185	125	35	results	result	NOUN
gujaf-185	125	36	from	from	ADP
gujaf-185	125	37	2014	2014	NUM
gujaf-185	125	38	to	to	ADP
gujaf-185	125	39	2018	2018	NUM
gujaf-185	125	40	,	,	PUNCT
gujaf-185	125	41	she	she	PRON
gujaf-185	125	42	discovered	discover	VERB
gujaf-185	125	43	that	that	SCONJ
gujaf-185	125	44	asset	asset	NOUN
gujaf-185	125	45	quality	quality	NOUN
gujaf-185	125	46	had	have	VERB
gujaf-185	125	47	both	both	CCONJ
gujaf-185	125	48	a	a	DET
gujaf-185	125	49	positive	positive	ADJ
gujaf-185	125	50	and	and	CCONJ
gujaf-185	125	51	a	a	DET
gujaf-185	125	52	negative	negative	ADJ
gujaf-185	125	53	impact	impact	NOUN
gujaf-185	125	54	on	on	ADP
gujaf-185	125	55	those	those	DET
gujaf-185	125	56	results	result	NOUN
gujaf-185	125	57	.	.	PUNCT
gujaf-185	126	1	between	between	ADP
gujaf-185	126	2	2006	2006	NUM
gujaf-185	126	3	and	and	CCONJ
gujaf-185	126	4	2013	2013	NUM
gujaf-185	126	5	,	,	PUNCT
gujaf-185	126	6	ray	ray	NOUN
gujaf-185	126	7	and	and	CCONJ
gujaf-185	126	8	mohapatra	mohapatra	PROPN
gujaf-185	126	9	(	(	PUNCT
gujaf-185	126	10	2019	2019	NUM
gujaf-185	126	11	)	)	PUNCT
gujaf-185	126	12	investigated	investigate	VERB
gujaf-185	126	13	the	the	DET
gujaf-185	126	14	impact	impact	NOUN
gujaf-185	126	15	of	of	ADP
gujaf-185	126	16	equity	equity	NOUN
gujaf-185	126	17	ratio	ratio	NOUN
gujaf-185	126	18	on	on	ADP
gujaf-185	126	19	the	the	DET
gujaf-185	126	20	financial	financial	ADJ
gujaf-185	126	21	performance	performance	NOUN
gujaf-185	126	22	of	of	ADP
gujaf-185	126	23	indian	indian	ADJ
gujaf-185	126	24	microcredit	microcredit	NOUN
gujaf-185	126	25	enterprises	enterprise	NOUN
gujaf-185	126	26	.	.	PUNCT
gujaf-185	127	1	they	they	PRON
gujaf-185	127	2	discovered	discover	VERB
gujaf-185	127	3	that	that	SCONJ
gujaf-185	127	4	at	at	ADP
gujaf-185	127	5	this	this	DET
gujaf-185	127	6	time	time	NOUN
gujaf-185	127	7	,	,	PUNCT
gujaf-185	127	8	the	the	DET
gujaf-185	127	9	equity	equity	NOUN
gujaf-185	127	10	ratio	ratio	NOUN
gujaf-185	127	11	considerably	considerably	ADV
gujaf-185	127	12	dropped	drop	VERB
gujaf-185	127	13	,	,	PUNCT
gujaf-185	127	14	which	which	PRON
gujaf-185	127	15	had	have	VERB
gujaf-185	127	16	a	a	DET
gujaf-185	127	17	detrimental	detrimental	ADJ
gujaf-185	127	18	effect	effect	NOUN
gujaf-185	127	19	on	on	ADP
gujaf-185	127	20	the	the	DET
gujaf-185	127	21	performance	performance	NOUN
gujaf-185	127	22	of	of	ADP
gujaf-185	127	23	the	the	DET
gujaf-185	127	24	microcredit	microcredit	NOUN
gujaf-185	127	25	companies	company	NOUN
gujaf-185	127	26	.	.	PUNCT
gujaf-185	128	1	hewaidy	hewaidy	VERB
gujaf-185	128	2	and	and	CCONJ
gujaf-185	128	3	alyousef	alyousef	ADJ
gujaf-185	128	4	(	(	PUNCT
gujaf-185	128	5	2018	2018	NUM
gujaf-185	128	6	)	)	PUNCT
gujaf-185	128	7	investigate	investigate	VERB
gujaf-185	128	8	how	how	SCONJ
gujaf-185	128	9	private	private	ADJ
gujaf-185	128	10	banks	bank	NOUN
gujaf-185	128	11	and	and	CCONJ
gujaf-185	128	12	macroeconomic	macroeconomic	ADJ
gujaf-185	128	13	factors	factor	NOUN
gujaf-185	128	14	affect	affect	VERB
gujaf-185	128	15	kuwaiti	kuwaiti	PROPN
gujaf-185	128	16	banks	bank	NOUN
gujaf-185	128	17	'	'	PART
gujaf-185	128	18	capital	capital	NOUN
gujaf-185	128	19	ratios	ratio	NOUN
gujaf-185	128	20	and	and	CCONJ
gujaf-185	128	21	demonstrate	demonstrate	VERB
gujaf-185	128	22	how	how	SCONJ
gujaf-185	128	23	capital	capital	NOUN
gujaf-185	128	24	ratios	ratio	NOUN
gujaf-185	128	25	can	can	AUX
gujaf-185	128	26	impact	impact	VERB
gujaf-185	128	27	how	how	SCONJ
gujaf-185	128	28	effectively	effectively	ADV
gujaf-185	128	29	banks	bank	NOUN
gujaf-185	128	30	allocate	allocate	VERB
gujaf-185	128	31	capital	capital	NOUN
gujaf-185	128	32	and	and	CCONJ
gujaf-185	128	33	found	find	VERB
gujaf-185	128	34	that	that	SCONJ
gujaf-185	128	35	capital	capital	NOUN
gujaf-185	128	36	adequacy	adequacy	NOUN
gujaf-185	128	37	ratio	ratio	NOUN
gujaf-185	128	38	is	be	AUX
gujaf-185	128	39	likely	likely	ADJ
gujaf-185	128	40	to	to	PART
gujaf-185	128	41	be	be	AUX
gujaf-185	128	42	more	more	ADV
gujaf-185	128	43	influenced	influence	VERB
gujaf-185	128	44	by	by	ADP
gujaf-185	128	45	how	how	SCONJ
gujaf-185	128	46	banks	bank	NOUN
gujaf-185	128	47	resources	resource	NOUN
gujaf-185	128	48	are	be	AUX
gujaf-185	128	49	efficiently	efficiently	ADV
gujaf-185	128	50	utilized	utilize	VERB
gujaf-185	128	51	than	than	ADP
gujaf-185	128	52	by	by	ADP
gujaf-185	128	53	any	any	DET
gujaf-185	128	54	other	other	ADJ
gujaf-185	128	55	macroeconomic	macroeconomic	ADJ
gujaf-185	128	56	variable	variable	NOUN
gujaf-185	128	57	.	.	PUNCT
gujaf-185	129	1	variable	variable	ADJ
gujaf-185	129	2	capital	capital	NOUN
gujaf-185	129	3	adequacy	adequacy	NOUN
gujaf-185	129	4	ratios	ratio	NOUN
gujaf-185	129	5	are	be	AUX
gujaf-185	129	6	tied	tie	VERB
gujaf-185	129	7	to	to	ADP
gujaf-185	129	8	macroeconomic	macroeconomic	ADJ
gujaf-185	129	9	theory	theory	NOUN
gujaf-185	129	10	for	for	ADP
gujaf-185	129	11	the	the	DET
gujaf-185	129	12	purposes	purpose	NOUN
gujaf-185	129	13	of	of	ADP
gujaf-185	129	14	this	this	DET
gujaf-185	129	15	study	study	NOUN
gujaf-185	129	16	;	;	PUNCT
gujaf-185	129	17	the	the	DET
gujaf-185	129	18	theoretical	theoretical	ADJ
gujaf-185	129	19	underpinnings	underpinning	NOUN
gujaf-185	129	20	are	be	AUX
gujaf-185	129	21	based	base	VERB
gujaf-185	129	22	on	on	ADP
gujaf-185	129	23	the	the	DET
gujaf-185	129	24	trustworthiness	trustworthiness	NOUN
gujaf-185	129	25	and	and	CCONJ
gujaf-185	129	26	dependability	dependability	NOUN
gujaf-185	129	27	of	of	ADP
gujaf-185	129	28	financial	financial	ADJ
gujaf-185	129	29	institutions	institution	NOUN
gujaf-185	129	30	and	and	CCONJ
gujaf-185	129	31	a	a	DET
gujaf-185	129	32	constant	constant	ADJ
gujaf-185	129	33	capital	capital	NOUN
gujaf-185	129	34	ratio	ratio	NOUN
gujaf-185	129	35	that	that	PRON
gujaf-185	129	36	permits	permit	VERB
gujaf-185	129	37	long	long	ADJ
gujaf-185	129	38	term	term	NOUN
gujaf-185	129	39	planning	planning	NOUN
gujaf-185	129	40	.	.	PUNCT
gujaf-185	130	1	we	we	PRON
gujaf-185	130	2	feel	feel	VERB
gujaf-185	130	3	that	that	SCONJ
gujaf-185	130	4	the	the	DET
gujaf-185	130	5	equity	equity	NOUN
gujaf-185	130	6	ratio	ratio	NOUN
gujaf-185	130	7	wo	will	AUX
gujaf-185	130	8	n't	not	PART
gujaf-185	130	9	have	have	VERB
gujaf-185	130	10	a	a	DET
gujaf-185	130	11	substantial	substantial	ADJ
gujaf-185	130	12	impact	impact	NOUN
gujaf-185	130	13	on	on	ADP
gujaf-185	130	14	the	the	DET
gujaf-185	130	15	financial	financial	ADJ
gujaf-185	130	16	performance	performance	NOUN
gujaf-185	130	17	of	of	ADP
gujaf-185	130	18	nigeria	nigeria	PROPN
gujaf-185	130	19	's	's	PART
gujaf-185	130	20	listed	list	VERB
gujaf-185	130	21	commercial	commercial	ADJ
gujaf-185	130	22	banks	bank	NOUN
gujaf-185	130	23	,	,	PUNCT
gujaf-185	130	24	based	base	VERB
gujaf-185	130	25	on	on	ADP
gujaf-185	130	26	the	the	DET
gujaf-185	130	27	aforementioned	aforementioned	ADJ
gujaf-185	130	28	evaluation	evaluation	NOUN
gujaf-185	130	29	.	.	PUNCT
gujaf-185	131	1	liquidity	liquidity	NOUN
gujaf-185	131	2	risk	risk	NOUN
gujaf-185	131	3	and	and	CCONJ
gujaf-185	131	4	financial	financial	ADJ
gujaf-185	131	5	performance	performance	NOUN
gujaf-185	131	6	;	;	PUNCT
gujaf-185	131	7	demirkune	demirkune	NOUN
gujaf-185	131	8	(	(	PUNCT
gujaf-185	131	9	2016	2016	NUM
gujaf-185	131	10	)	)	PUNCT
gujaf-185	131	11	assessing	assess	VERB
gujaf-185	131	12	liquidity	liquidity	NOUN
gujaf-185	131	13	risk	risk	NOUN
gujaf-185	131	14	management	management	NOUN
gujaf-185	131	15	's	's	PART
gujaf-185	131	16	impact	impact	NOUN
gujaf-185	131	17	on	on	ADP
gujaf-185	131	18	financial	financial	ADJ
gujaf-185	131	19	performance	performance	NOUN
gujaf-185	131	20	using	use	VERB
gujaf-185	131	21	data	datum	NOUN
gujaf-185	131	22	from	from	ADP
gujaf-185	131	23	the	the	DET
gujaf-185	131	24	turkish	turkish	ADJ
gujaf-185	131	25	retail	retail	ADJ
gujaf-185	131	26	sector	sector	NOUN
gujaf-185	131	27	yamin	yamin	PROPN
gujaf-185	131	28	,	,	PUNCT
gujaf-185	131	29	farhan	farhan	PROPN
gujaf-185	131	30	,	,	PUNCT
gujaf-185	131	31	and	and	CCONJ
gujaf-185	131	32	tabas	tabas	NOUN
gujaf-185	131	33	'	'	PART
gujaf-185	131	34	analysis	analysis	NOUN
gujaf-185	131	35	of	of	ADP
gujaf-185	131	36	the	the	DET
gujaf-185	131	37	relationship	relationship	NOUN
gujaf-185	131	38	between	between	ADP
gujaf-185	131	39	liquidity	liquidity	NOUN
gujaf-185	131	40	risk	risk	NOUN
gujaf-185	131	41	and	and	CCONJ
gujaf-185	131	42	financial	financial	ADJ
gujaf-185	131	43	performance	performance	NOUN
gujaf-185	131	44	found	find	VERB
gujaf-185	131	45	a	a	DET
gujaf-185	131	46	positive	positive	ADJ
gujaf-185	131	47	correlation	correlation	NOUN
gujaf-185	131	48	(	(	PUNCT
gujaf-185	131	49	2019	2019	NUM
gujaf-185	131	50	)	)	PUNCT
gujaf-185	131	51	.	.	PUNCT
gujaf-185	132	1	results	result	NOUN
gujaf-185	132	2	of	of	ADP
gujaf-185	132	3	company	company	NOUN
gujaf-185	132	4	a	a	X
gujaf-185	132	5	:	:	PUNCT
gujaf-185	132	6	the	the	DET
gujaf-185	132	7	profitability	profitability	NOUN
gujaf-185	132	8	of	of	ADP
gujaf-185	132	9	pharmaceutical	pharmaceutical	NOUN
gujaf-185	132	10	companies	company	NOUN
gujaf-185	132	11	based	base	VERB
gujaf-185	132	12	on	on	ADP
gujaf-185	132	13	franchise	franchise	NOUN
gujaf-185	132	14	performance	performance	NOUN
gujaf-185	132	15	is	be	AUX
gujaf-185	132	16	significantly	significantly	ADV
gujaf-185	132	17	impacted	impact	VERB
gujaf-185	132	18	by	by	ADP
gujaf-185	132	19	the	the	DET
gujaf-185	132	20	current	current	ADJ
gujaf-185	132	21	price	price	NOUN
gujaf-185	132	22	,	,	PUNCT
gujaf-185	132	23	according	accord	VERB
gujaf-185	132	24	to	to	ADP
gujaf-185	132	25	an	an	DET
gujaf-185	132	26	empirical	empirical	ADJ
gujaf-185	132	27	study	study	NOUN
gujaf-185	132	28	of	of	ADP
gujaf-185	132	29	pharmaceutical	pharmaceutical	ADJ
gujaf-185	132	30	companies	company	NOUN
gujaf-185	132	31	in	in	ADP
gujaf-185	132	32	india	india	PROPN
gujaf-185	132	33	from	from	ADP
gujaf-185	132	34	2008	2008	NUM
gujaf-185	132	35	to	to	ADP
gujaf-185	132	36	2017	2017	NUM
gujaf-185	132	37	.	.	PUNCT
gujaf-185	133	1	nina	nina	PROPN
gujaf-185	133	2	(	(	PUNCT
gujaf-185	133	3	2018	2018	NUM
gujaf-185	133	4	)	)	PUNCT
gujaf-185	133	5	positive	positive	ADJ
gujaf-185	133	6	impact	impact	NOUN
gujaf-185	133	7	of	of	ADP
gujaf-185	133	8	liquidity	liquidity	NOUN
gujaf-185	133	9	and	and	CCONJ
gujaf-185	133	10	credit	credit	NOUN
gujaf-185	133	11	risk	risk	NOUN
gujaf-185	133	12	significant	significant	ADJ
gujaf-185	133	13	impact	impact	NOUN
gujaf-185	133	14	on	on	ADP
gujaf-185	133	15	bank	bank	NOUN
gujaf-185	133	16	profitability	profitability	NOUN
gujaf-185	133	17	and	and	CCONJ
gujaf-185	133	18	return	return	VERB
gujaf-185	133	19	on	on	ADP
gujaf-185	133	20	capital	capital	NOUN
gujaf-185	133	21	.	.	PUNCT
gujaf-185	134	1	impact	impact	NOUN
gujaf-185	134	2	of	of	ADP
gujaf-185	134	3	liquidity	liquidity	NOUN
gujaf-185	134	4	risk	risk	NOUN
gujaf-185	134	5	management	management	NOUN
gujaf-185	134	6	on	on	ADP
gujaf-185	134	7	financial	financial	ADJ
gujaf-185	134	8	performance	performance	NOUN
gujaf-185	134	9	of	of	ADP
gujaf-185	134	10	nigeria	nigeria	PROPN
gujaf-185	134	11	's	's	PART
gujaf-185	134	12	ecb	ecb	PROPN
gujaf-185	134	13	2007	2007	NUM
gujaf-185	134	14	-	-	SYM
gujaf-185	134	15	2016	2016	NUM
gujaf-185	134	16	.	.	PUNCT
gujaf-185	135	1	juan	juan	PROPN
gujaf-185	135	2	(	(	PUNCT
gujaf-185	135	3	2015	2015	NUM
gujaf-185	135	4	)	)	PUNCT
gujaf-185	135	5	,	,	PUNCT
gujaf-185	135	6	on	on	ADP
gujaf-185	135	7	the	the	DET
gujaf-185	135	8	other	other	ADJ
gujaf-185	135	9	hand	hand	NOUN
gujaf-185	135	10	,	,	PUNCT
gujaf-185	135	11	looked	look	VERB
gujaf-185	135	12	at	at	ADP
gujaf-185	135	13	the	the	DET
gujaf-185	135	14	performance	performance	NOUN
gujaf-185	135	15	of	of	ADP
gujaf-185	135	16	financial	financial	ADJ
gujaf-185	135	17	institutions	institution	NOUN
gujaf-185	135	18	traded	trade	VERB
gujaf-185	135	19	on	on	ADP
gujaf-185	135	20	the	the	DET
gujaf-185	135	21	nairobi	nairobi	PROPN
gujaf-185	135	22	stock	stock	PROPN
gujaf-185	135	23	exchange	exchange	PROPN
gujaf-185	135	24	and	and	CCONJ
gujaf-185	135	25	discovered	discover	VERB
gujaf-185	135	26	a	a	DET
gujaf-185	135	27	deteriorating	deteriorate	VERB
gujaf-185	135	28	correlation	correlation	NOUN
gujaf-185	135	29	between	between	ADP
gujaf-185	135	30	the	the	DET
gujaf-185	135	31	latter	latter	NOUN
gujaf-185	135	32	's	's	PART
gujaf-185	135	33	performance	performance	NOUN
gujaf-185	135	34	and	and	CCONJ
gujaf-185	135	35	that	that	PRON
gujaf-185	135	36	of	of	ADP
gujaf-185	135	37	listed	list	VERB
gujaf-185	135	38	financial	financial	ADJ
gujaf-185	135	39	institutions	institution	NOUN
gujaf-185	135	40	in	in	ADP
gujaf-185	135	41	kenyan	kenyan	ADJ
gujaf-185	135	42	stock	stock	NOUN
gujaf-185	135	43	exchange	exchange	NOUN
gujaf-185	135	44	relating	relate	VERB
gujaf-185	135	45	to	to	ADP
gujaf-185	135	46	the	the	DET
gujaf-185	135	47	nairobi	nairobi	PROPN
gujaf-185	135	48	stock	stock	PROPN
gujaf-185	135	49	exchange	exchange	PROPN
gujaf-185	135	50	.	.	PUNCT
gujaf-185	136	1	between	between	ADP
gujaf-185	136	2	2007	2007	NUM
gujaf-185	136	3	and	and	CCONJ
gujaf-185	136	4	2016	2016	NUM
gujaf-185	136	5	,	,	PUNCT
gujaf-185	136	6	charler	charler	NOUN
gujaf-185	136	7	(	(	PUNCT
gujaf-185	136	8	2018	2018	NUM
gujaf-185	136	9	)	)	PUNCT
gujaf-185	136	10	looked	look	VERB
gujaf-185	136	11	into	into	ADP
gujaf-185	136	12	how	how	SCONJ
gujaf-185	136	13	liquidity	liquidity	NOUN
gujaf-185	136	14	risk	risk	NOUN
gujaf-185	136	15	affected	affect	VERB
gujaf-185	136	16	bank	bank	NOUN
gujaf-185	136	17	performance	performance	NOUN
gujaf-185	136	18	in	in	ADP
gujaf-185	136	19	ghana	ghana	PROPN
gujaf-185	136	20	.	.	PUNCT
gujaf-185	137	1	the	the	DET
gujaf-185	137	2	findings	finding	NOUN
gujaf-185	137	3	demonstrate	demonstrate	VERB
gujaf-185	137	4	a	a	DET
gujaf-185	137	5	favorable	favorable	ADJ
gujaf-185	137	6	correlation	correlation	NOUN
gujaf-185	137	7	between	between	ADP
gujaf-185	137	8	liquidity	liquidity	NOUN
gujaf-185	137	9	and	and	CCONJ
gujaf-185	137	10	return	return	NOUN
gujaf-185	137	11	on	on	ADP
gujaf-185	137	12	assets	asset	NOUN
gujaf-185	137	13	.	.	PUNCT
gujaf-185	138	1	in	in	ADP
gujaf-185	138	2	terms	term	NOUN
gujaf-185	138	3	of	of	ADP
gujaf-185	138	4	return	return	NOUN
gujaf-185	138	5	on	on	ADP
gujaf-185	138	6	capital	capital	NOUN
gujaf-185	138	7	,	,	PUNCT
gujaf-185	138	8	there	there	PRON
gujaf-185	138	9	is	be	VERB
gujaf-185	138	10	a	a	DET
gujaf-185	138	11	negative	negative	ADJ
gujaf-185	138	12	correlation	correlation	NOUN
gujaf-185	138	13	between	between	ADP
gujaf-185	138	14	the	the	DET
gujaf-185	138	15	ratio	ratio	NOUN
gujaf-185	138	16	of	of	ADP
gujaf-185	138	17	real	real	ADJ
gujaf-185	138	18	estate	estate	NOUN
gujaf-185	138	19	to	to	ADP
gujaf-185	138	20	total	total	ADJ
gujaf-185	138	21	assets	asset	NOUN
gujaf-185	138	22	(	(	PUNCT
gujaf-185	138	23	litk1	litk1	NOUN
gujaf-185	138	24	)	)	PUNCT
gujaf-185	138	25	.	.	PUNCT
gujaf-185	139	1	gusau	gusau	PROPN
gujaf-185	139	2	journal	journal	PROPN
gujaf-185	139	3	of	of	ADP
gujaf-185	139	4	accounting	accounting	NOUN
gujaf-185	139	5	and	and	CCONJ
gujaf-185	139	6	finance	finance	NOUN
gujaf-185	139	7	,	,	PUNCT
gujaf-185	139	8	vol	vol	NOUN
gujaf-185	139	9	.	.	PROPN
gujaf-185	139	10	3	3	NUM
gujaf-185	139	11	,	,	PUNCT
gujaf-185	139	12	issue	issue	NOUN
gujaf-185	139	13	3	3	NUM
gujaf-185	139	14	,	,	PUNCT
gujaf-185	139	15	october	october	PROPN
gujaf-185	139	16	,	,	PUNCT
gujaf-185	139	17	2022	2022	NUM
gujaf-185	139	18	144	144	NUM
gujaf-185	139	19	according	accord	VERB
gujaf-185	139	20	to	to	ADP
gujaf-185	139	21	the	the	DET
gujaf-185	139	22	concept	concept	NOUN
gujaf-185	139	23	of	of	ADP
gujaf-185	139	24	liquidity	liquidity	NOUN
gujaf-185	139	25	volatility	volatility	NOUN
gujaf-185	139	26	,	,	PUNCT
gujaf-185	139	27	liquidity	liquidity	NOUN
gujaf-185	139	28	risk	risk	NOUN
gujaf-185	139	29	fluctuates	fluctuate	NOUN
gujaf-185	139	30	.	.	PUNCT
gujaf-185	140	1	this	this	PRON
gujaf-185	140	2	indicates	indicate	VERB
gujaf-185	140	3	that	that	SCONJ
gujaf-185	140	4	the	the	DET
gujaf-185	140	5	investment	investment	NOUN
gujaf-185	140	6	bank	bank	NOUN
gujaf-185	140	7	has	have	VERB
gujaf-185	140	8	a	a	DET
gujaf-185	140	9	sizable	sizable	ADJ
gujaf-185	140	10	quantity	quantity	NOUN
gujaf-185	140	11	of	of	ADP
gujaf-185	140	12	cash	cash	NOUN
gujaf-185	140	13	on	on	ADP
gujaf-185	140	14	hand	hand	NOUN
gujaf-185	140	15	that	that	PRON
gujaf-185	140	16	may	may	AUX
gujaf-185	140	17	be	be	AUX
gujaf-185	140	18	moved	move	VERB
gujaf-185	140	19	to	to	ADP
gujaf-185	140	20	another	another	DET
gujaf-185	140	21	bank	bank	NOUN
gujaf-185	140	22	if	if	SCONJ
gujaf-185	140	23	necessary	necessary	ADJ
gujaf-185	140	24	to	to	PART
gujaf-185	140	25	generate	generate	VERB
gujaf-185	140	26	profits	profit	NOUN
gujaf-185	140	27	without	without	ADP
gujaf-185	140	28	suffering	suffer	VERB
gujaf-185	140	29	significant	significant	ADJ
gujaf-185	140	30	losses	loss	NOUN
gujaf-185	140	31	.	.	PUNCT
gujaf-185	141	1	liquidity	liquidity	NOUN
gujaf-185	141	2	risk	risk	NOUN
gujaf-185	141	3	"	"	PUNCT
gujaf-185	141	4	has	have	VERB
gujaf-185	141	5	a	a	DET
gujaf-185	141	6	major	major	ADJ
gujaf-185	141	7	influence	influence	NOUN
gujaf-185	141	8	on	on	ADP
gujaf-185	141	9	the	the	DET
gujaf-185	141	10	performance	performance	NOUN
gujaf-185	141	11	of	of	ADP
gujaf-185	141	12	commercial	commercial	ADJ
gujaf-185	141	13	banks	bank	NOUN
gujaf-185	141	14	listed	list	VERB
gujaf-185	141	15	in	in	ADP
gujaf-185	141	16	nigeria	nigeria	PROPN
gujaf-185	141	17	,	,	PUNCT
gujaf-185	141	18	"	"	PUNCT
gujaf-185	141	19	as	as	SCONJ
gujaf-185	141	20	stated	state	VERB
gujaf-185	141	21	in	in	ADP
gujaf-185	141	22	premise	premise	NOUN
gujaf-185	141	23	2	2	NUM
gujaf-185	141	24	of	of	ADP
gujaf-185	141	25	this	this	DET
gujaf-185	141	26	article	article	NOUN
gujaf-185	141	27	.	.	PUNCT
gujaf-185	142	1	money	money	NOUN
gujaf-185	142	2	(	(	PUNCT
gujaf-185	142	3	cash	cash	NOUN
gujaf-185	142	4	)	)	PUNCT
gujaf-185	142	5	flows	flow	NOUN
gujaf-185	142	6	and	and	CCONJ
gujaf-185	142	7	financial	financial	ADJ
gujaf-185	142	8	performance	performance	NOUN
gujaf-185	142	9	the	the	DET
gujaf-185	142	10	effects	effect	NOUN
gujaf-185	142	11	of	of	ADP
gujaf-185	142	12	liquidity	liquidity	NOUN
gujaf-185	142	13	management	management	NOUN
gujaf-185	142	14	on	on	ADP
gujaf-185	142	15	the	the	DET
gujaf-185	142	16	financial	financial	ADJ
gujaf-185	142	17	performance	performance	NOUN
gujaf-185	142	18	of	of	ADP
gujaf-185	142	19	mutual	mutual	ADJ
gujaf-185	142	20	funds	fund	NOUN
gujaf-185	142	21	in	in	ADP
gujaf-185	142	22	kenya	kenya	PROPN
gujaf-185	142	23	from	from	ADP
gujaf-185	142	24	2011	2011	NUM
gujaf-185	142	25	to	to	ADP
gujaf-185	142	26	2016	2016	NUM
gujaf-185	142	27	were	be	AUX
gujaf-185	142	28	investigated	investigate	VERB
gujaf-185	142	29	by	by	ADP
gujaf-185	142	30	soate	soate	NOUN
gujaf-185	142	31	and	and	CCONJ
gujaf-185	142	32	oluoch	oluoch	PROPN
gujaf-185	142	33	(	(	PUNCT
gujaf-185	142	34	2018	2018	NUM
gujaf-185	142	35	)	)	PUNCT
gujaf-185	142	36	.	.	PUNCT
gujaf-185	143	1	mohammed	mohammed	PROPN
gujaf-185	143	2	(	(	PUNCT
gujaf-185	143	3	2018	2018	NUM
gujaf-185	143	4	)	)	PUNCT
gujaf-185	143	5	investigated	investigate	VERB
gujaf-185	143	6	the	the	DET
gujaf-185	143	7	relationship	relationship	NOUN
gujaf-185	143	8	between	between	ADP
gujaf-185	143	9	revenue	revenue	NOUN
gujaf-185	143	10	,	,	PUNCT
gujaf-185	143	11	operational	operational	ADJ
gujaf-185	143	12	performance	performance	NOUN
gujaf-185	143	13	(	(	PUNCT
gujaf-185	143	14	asset	asset	NOUN
gujaf-185	143	15	turnover	turnover	NOUN
gujaf-185	143	16	)	)	PUNCT
gujaf-185	143	17	,	,	PUNCT
gujaf-185	143	18	and	and	CCONJ
gujaf-185	143	19	financial	financial	ADJ
gujaf-185	143	20	performance	performance	NOUN
gujaf-185	143	21	(	(	PUNCT
gujaf-185	143	22	roe	roe	NOUN
gujaf-185	143	23	)	)	PUNCT
gujaf-185	143	24	of	of	ADP
gujaf-185	143	25	firms	firm	NOUN
gujaf-185	143	26	listed	list	VERB
gujaf-185	143	27	on	on	ADP
gujaf-185	143	28	the	the	DET
gujaf-185	143	29	nigerian	nigerian	ADJ
gujaf-185	143	30	stock	stock	NOUN
gujaf-185	143	31	exchange	exchange	NOUN
gujaf-185	143	32	from	from	ADP
gujaf-185	143	33	2005	2005	NUM
gujaf-185	143	34	to	to	ADP
gujaf-185	143	35	2014	2014	NUM
gujaf-185	143	36	.	.	PUNCT
gujaf-185	144	1	additionally	additionally	ADV
gujaf-185	144	2	,	,	PUNCT
gujaf-185	144	3	from	from	ADP
gujaf-185	144	4	2007	2007	NUM
gujaf-185	144	5	to	to	ADP
gujaf-185	144	6	2016	2016	NUM
gujaf-185	144	7	,	,	PUNCT
gujaf-185	144	8	oieko	oieko	NOUN
gujaf-185	144	9	(	(	PUNCT
gujaf-185	144	10	2018	2018	NUM
gujaf-185	144	11	)	)	PUNCT
gujaf-185	144	12	looked	look	VERB
gujaf-185	144	13	on	on	ADP
gujaf-185	144	14	how	how	SCONJ
gujaf-185	144	15	liquidity	liquidity	NOUN
gujaf-185	144	16	management	management	NOUN
gujaf-185	144	17	practices	practice	NOUN
gujaf-185	144	18	affected	affect	VERB
gujaf-185	144	19	the	the	DET
gujaf-185	144	20	performance	performance	NOUN
gujaf-185	144	21	,	,	PUNCT
gujaf-185	144	22	liquidity	liquidity	NOUN
gujaf-185	144	23	,	,	PUNCT
gujaf-185	144	24	cash	cash	NOUN
gujaf-185	144	25	flow	flow	NOUN
gujaf-185	144	26	,	,	PUNCT
gujaf-185	144	27	financial	financial	ADJ
gujaf-185	144	28	performance	performance	NOUN
gujaf-185	144	29	,	,	PUNCT
gujaf-185	144	30	and	and	CCONJ
gujaf-185	144	31	profitability	profitability	NOUN
gujaf-185	144	32	of	of	ADP
gujaf-185	144	33	nairobi	nairobi	PROPN
gujaf-185	144	34	-	-	PUNCT
gujaf-185	144	35	listed	list	VERB
gujaf-185	144	36	construction	construction	NOUN
gujaf-185	144	37	firms	firm	NOUN
gujaf-185	144	38	.	.	PUNCT
gujaf-185	145	1	they	they	PRON
gujaf-185	145	2	all	all	PRON
gujaf-185	145	3	found	find	VERB
gujaf-185	145	4	that	that	SCONJ
gujaf-185	145	5	cash	cash	NOUN
gujaf-185	145	6	flow	flow	NOUN
gujaf-185	145	7	has	have	VERB
gujaf-185	145	8	a	a	DET
gujaf-185	145	9	positive	positive	ADJ
gujaf-185	145	10	relationship	relationship	NOUN
gujaf-185	145	11	with	with	ADP
gujaf-185	145	12	financial	financial	ADJ
gujaf-185	145	13	performance	performance	NOUN
gujaf-185	145	14	.	.	PUNCT
gujaf-185	146	1	when	when	SCONJ
gujaf-185	146	2	examining	examine	VERB
gujaf-185	146	3	the	the	DET
gujaf-185	146	4	effect	effect	NOUN
gujaf-185	146	5	of	of	ADP
gujaf-185	146	6	capital	capital	NOUN
gujaf-185	146	7	on	on	ADP
gujaf-185	146	8	the	the	DET
gujaf-185	146	9	performance	performance	NOUN
gujaf-185	146	10	of	of	ADP
gujaf-185	146	11	insurance	insurance	NOUN
gujaf-185	146	12	businesses	business	NOUN
gujaf-185	146	13	from	from	ADP
gujaf-185	146	14	2014	2014	NUM
gujaf-185	146	15	to	to	ADP
gujaf-185	146	16	2018	2018	NUM
gujaf-185	146	17	,	,	PUNCT
gujaf-185	146	18	motomira	motomira	PROPN
gujaf-185	146	19	(	(	PUNCT
gujaf-185	146	20	2019	2019	NUM
gujaf-185	146	21	)	)	PUNCT
gujaf-185	146	22	discovered	discover	VERB
gujaf-185	146	23	a	a	DET
gujaf-185	146	24	favorable	favorable	ADJ
gujaf-185	146	25	influence	influence	NOUN
gujaf-185	146	26	on	on	ADP
gujaf-185	146	27	liquidity	liquidity	NOUN
gujaf-185	146	28	and	and	CCONJ
gujaf-185	146	29	financial	financial	ADJ
gujaf-185	146	30	performance	performance	NOUN
gujaf-185	146	31	in	in	ADP
gujaf-185	146	32	kenya	kenya	PROPN
gujaf-185	146	33	.	.	PUNCT
gujaf-185	147	1	nwakaego	nwakaego	ADJ
gujaf-185	147	2	,	,	PUNCT
gujaf-185	147	3	ikechukwu	ikechukwu	NOUN
gujaf-185	147	4	,	,	PUNCT
gujaf-185	147	5	and	and	CCONJ
gujaf-185	147	6	ifunania	ifunania	PROPN
gujaf-185	147	7	(	(	PUNCT
gujaf-185	147	8	2015	2015	NUM
gujaf-185	147	9	)	)	PUNCT
gujaf-185	147	10	looked	look	VERB
gujaf-185	147	11	at	at	ADP
gujaf-185	147	12	how	how	SCONJ
gujaf-185	147	13	income	income	NOUN
gujaf-185	147	14	affects	affect	VERB
gujaf-185	147	15	entrepreneurship	entrepreneurship	NOUN
gujaf-185	147	16	in	in	ADP
gujaf-185	147	17	the	the	DET
gujaf-185	147	18	nigerian	nigerian	ADJ
gujaf-185	147	19	food	food	NOUN
gujaf-185	147	20	and	and	CCONJ
gujaf-185	147	21	beverage	beverage	NOUN
gujaf-185	147	22	sector	sector	NOUN
gujaf-185	147	23	.	.	PUNCT
gujaf-185	148	1	he	he	PRON
gujaf-185	148	2	discovered	discover	VERB
gujaf-185	148	3	that	that	SCONJ
gujaf-185	148	4	finance	finance	NOUN
gujaf-185	148	5	and	and	CCONJ
gujaf-185	148	6	operating	operating	NOUN
gujaf-185	148	7	liquidity	liquidity	NOUN
gujaf-185	148	8	had	have	VERB
gujaf-185	148	9	a	a	DET
gujaf-185	148	10	favorable	favorable	ADJ
gujaf-185	148	11	effect	effect	NOUN
gujaf-185	148	12	on	on	ADP
gujaf-185	148	13	the	the	DET
gujaf-185	148	14	productivity	productivity	NOUN
gujaf-185	148	15	of	of	ADP
gujaf-185	148	16	businesses	business	NOUN
gujaf-185	148	17	in	in	ADP
gujaf-185	148	18	nigeria	nigeria	PROPN
gujaf-185	148	19	's	's	PART
gujaf-185	148	20	food	food	NOUN
gujaf-185	148	21	sector	sector	NOUN
gujaf-185	148	22	.	.	PUNCT
gujaf-185	149	1	in	in	ADP
gujaf-185	149	2	their	their	PRON
gujaf-185	149	3	2016	2016	NUM
gujaf-185	149	4	investigation	investigation	NOUN
gujaf-185	149	5	of	of	ADP
gujaf-185	149	6	this	this	DET
gujaf-185	149	7	topic	topic	NOUN
gujaf-185	149	8	in	in	ADP
gujaf-185	149	9	the	the	DET
gujaf-185	149	10	nigerian	nigerian	ADJ
gujaf-185	149	11	banking	banking	NOUN
gujaf-185	149	12	industry	industry	NOUN
gujaf-185	149	13	,	,	PUNCT
gujaf-185	149	14	ogbunaia	ogbunaia	NOUN
gujaf-185	149	15	and	and	CCONJ
gujaf-185	149	16	ozuma	ozuma	ADV
gujaf-185	149	17	discovered	discover	VERB
gujaf-185	149	18	a	a	DET
gujaf-185	149	19	negative	negative	ADJ
gujaf-185	149	20	correlation	correlation	NOUN
gujaf-185	149	21	between	between	ADP
gujaf-185	149	22	company	company	NOUN
gujaf-185	149	23	performance	performance	NOUN
gujaf-185	149	24	and	and	CCONJ
gujaf-185	149	25	liquidity	liquidity	NOUN
gujaf-185	149	26	.	.	PUNCT
gujaf-185	150	1	this	this	PRON
gujaf-185	150	2	suggests	suggest	VERB
gujaf-185	150	3	that	that	SCONJ
gujaf-185	150	4	the	the	DET
gujaf-185	150	5	performance	performance	NOUN
gujaf-185	150	6	of	of	ADP
gujaf-185	150	7	nigerian	nigerian	ADJ
gujaf-185	150	8	banks	bank	NOUN
gujaf-185	150	9	is	be	AUX
gujaf-185	150	10	positively	positively	ADV
gujaf-185	150	11	impacted	impact	VERB
gujaf-185	150	12	by	by	ADP
gujaf-185	150	13	liquidity	liquidity	NOUN
gujaf-185	150	14	.	.	PUNCT
gujaf-185	151	1	bcom	bcom	NOUN
gujaf-185	151	2	(	(	PUNCT
gujaf-185	151	3	2018	2018	NUM
gujaf-185	151	4	)	)	PUNCT
gujaf-185	151	5	discovered	discover	VERB
gujaf-185	151	6	a	a	DET
gujaf-185	151	7	negative	negative	ADJ
gujaf-185	151	8	correlation	correlation	NOUN
gujaf-185	151	9	between	between	ADP
gujaf-185	151	10	investment	investment	NOUN
gujaf-185	151	11	returns	return	NOUN
gujaf-185	151	12	and	and	CCONJ
gujaf-185	151	13	bank	bank	NOUN
gujaf-185	151	14	financing	financing	NOUN
gujaf-185	151	15	in	in	ADP
gujaf-185	151	16	nigeria	nigeria	PROPN
gujaf-185	151	17	,	,	PUNCT
gujaf-185	151	18	and	and	CCONJ
gujaf-185	151	19	as	as	ADP
gujaf-185	151	20	a	a	DET
gujaf-185	151	21	result	result	NOUN
gujaf-185	151	22	,	,	PUNCT
gujaf-185	151	23	bcom	bcom	NOUN
gujaf-185	151	24	(	(	PUNCT
gujaf-185	151	25	2018	2018	NUM
gujaf-185	151	26	)	)	PUNCT
gujaf-185	151	27	analyzed	analyze	VERB
gujaf-185	151	28	how	how	SCONJ
gujaf-185	151	29	financial	financial	ADJ
gujaf-185	151	30	management	management	NOUN
gujaf-185	151	31	practices	practice	NOUN
gujaf-185	151	32	affected	affect	VERB
gujaf-185	151	33	the	the	DET
gujaf-185	151	34	performance	performance	NOUN
gujaf-185	151	35	of	of	ADP
gujaf-185	151	36	listed	list	VERB
gujaf-185	151	37	manufacturing	manufacturing	NOUN
gujaf-185	151	38	companies	company	NOUN
gujaf-185	151	39	in	in	ADP
gujaf-185	151	40	nairobi	nairobi	PROPN
gujaf-185	151	41	.	.	PUNCT
gujaf-185	152	1	a	a	DET
gujaf-185	152	2	statistically	statistically	ADV
gujaf-185	152	3	significant	significant	ADJ
gujaf-185	152	4	correlation	correlation	NOUN
gujaf-185	152	5	was	be	AUX
gujaf-185	152	6	shown	show	VERB
gujaf-185	152	7	between	between	ADP
gujaf-185	152	8	equity	equity	NOUN
gujaf-185	152	9	firms	firm	NOUN
gujaf-185	152	10	'	'	PART
gujaf-185	152	11	cash	cash	NOUN
gujaf-185	152	12	flow	flow	NOUN
gujaf-185	152	13	management	management	NOUN
gujaf-185	152	14	practices	practice	NOUN
gujaf-185	152	15	and	and	CCONJ
gujaf-185	152	16	return	return	VERB
gujaf-185	152	17	on	on	ADP
gujaf-185	152	18	assets	asset	NOUN
gujaf-185	152	19	from	from	ADP
gujaf-185	152	20	2007	2007	NUM
gujaf-185	152	21	to	to	ADP
gujaf-185	152	22	2015	2015	NUM
gujaf-185	152	23	by	by	ADP
gujaf-185	152	24	joan	joan	PROPN
gujaf-185	152	25	(	(	PUNCT
gujaf-185	152	26	2015	2015	NUM
gujaf-185	152	27	)	)	PUNCT
gujaf-185	152	28	.	.	PUNCT
gujaf-185	153	1	studies	study	NOUN
gujaf-185	153	2	have	have	AUX
gujaf-185	153	3	demonstrated	demonstrate	VERB
gujaf-185	153	4	that	that	SCONJ
gujaf-185	153	5	the	the	DET
gujaf-185	153	6	application	application	NOUN
gujaf-185	153	7	of	of	ADP
gujaf-185	153	8	monetary	monetary	ADJ
gujaf-185	153	9	policy	policy	NOUN
gujaf-185	153	10	has	have	VERB
gujaf-185	153	11	a	a	DET
gujaf-185	153	12	favorable	favorable	ADJ
gujaf-185	153	13	impact	impact	NOUN
gujaf-185	153	14	on	on	ADP
gujaf-185	153	15	economic	economic	ADJ
gujaf-185	153	16	expansion	expansion	NOUN
gujaf-185	153	17	.	.	PUNCT
gujaf-185	154	1	because	because	SCONJ
gujaf-185	154	2	there	there	PRON
gujaf-185	154	3	is	be	VERB
gujaf-185	154	4	no	no	DET
gujaf-185	154	5	significant	significant	ADJ
gujaf-185	154	6	correlation	correlation	NOUN
gujaf-185	154	7	between	between	ADP
gujaf-185	154	8	revenue	revenue	NOUN
gujaf-185	154	9	and	and	CCONJ
gujaf-185	154	10	financial	financial	ADJ
gujaf-185	154	11	performance	performance	NOUN
gujaf-185	154	12	of	of	ADP
gujaf-185	154	13	listed	list	VERB
gujaf-185	154	14	manufacturing	manufacturing	NOUN
gujaf-185	154	15	businesses	business	NOUN
gujaf-185	154	16	and	and	CCONJ
gujaf-185	154	17	nairobi	nairobi	PROPN
gujaf-185	154	18	small	small	ADJ
gujaf-185	154	19	business	business	NOUN
gujaf-185	154	20	iwelo	iwelo	NOUN
gujaf-185	154	21	,	,	PUNCT
gujaf-185	154	22	ofor	ofor	ADP
gujaf-185	154	23	,	,	PUNCT
gujaf-185	154	24	and	and	CCONJ
gujaf-185	154	25	onora	onora	PROPN
gujaf-185	154	26	(	(	PUNCT
gujaf-185	154	27	2020	2020	NUM
gujaf-185	154	28	)	)	PUNCT
gujaf-185	154	29	of	of	ADP
gujaf-185	154	30	oil	oil	NOUN
gujaf-185	154	31	and	and	CCONJ
gujaf-185	154	32	gas	gas	NOUN
gujaf-185	154	33	enterprises	enterprise	NOUN
gujaf-185	154	34	,	,	PUNCT
gujaf-185	154	35	the	the	DET
gujaf-185	154	36	study	study	NOUN
gujaf-185	154	37	demonstrates	demonstrate	VERB
gujaf-185	154	38	a	a	DET
gujaf-185	154	39	negative	negative	ADJ
gujaf-185	154	40	association	association	NOUN
gujaf-185	154	41	.	.	PUNCT
gujaf-185	155	1	within	within	ADP
gujaf-185	155	2	the	the	DET
gujaf-185	155	3	same	same	ADJ
gujaf-185	155	4	time	time	NOUN
gujaf-185	155	5	frame	frame	NOUN
gujaf-185	155	6	,	,	PUNCT
gujaf-185	155	7	income	income	NOUN
gujaf-185	155	8	,	,	PUNCT
gujaf-185	155	9	cash	cash	NOUN
gujaf-185	155	10	flows	flow	NOUN
gujaf-185	155	11	,	,	PUNCT
gujaf-185	155	12	and	and	CCONJ
gujaf-185	155	13	stock	stock	NOUN
gujaf-185	155	14	(	(	PUNCT
gujaf-185	155	15	2013	2013	NUM
gujaf-185	155	16	-	-	SYM
gujaf-185	155	17	2018	2018	NUM
gujaf-185	155	18	)	)	PUNCT
gujaf-185	155	19	.	.	PUNCT
gujaf-185	156	1	the	the	DET
gujaf-185	156	2	cash	cash	NOUN
gujaf-185	156	3	flow	flow	NOUN
gujaf-185	156	4	from	from	ADP
gujaf-185	156	5	operational	operational	ADJ
gujaf-185	156	6	operations	operation	NOUN
gujaf-185	156	7	is	be	AUX
gujaf-185	156	8	connected	connect	VERB
gujaf-185	156	9	to	to	ADP
gujaf-185	156	10	performance	performance	NOUN
gujaf-185	156	11	,	,	PUNCT
gujaf-185	156	12	according	accord	VERB
gujaf-185	156	13	to	to	ADP
gujaf-185	156	14	muraya	muraya	PROPN
gujaf-185	156	15	(	(	PUNCT
gujaf-185	156	16	2018	2018	NUM
gujaf-185	156	17	)	)	PUNCT
gujaf-185	156	18	,	,	PUNCT
gujaf-185	156	19	who	who	PRON
gujaf-185	156	20	looked	look	VERB
gujaf-185	156	21	at	at	ADP
gujaf-185	156	22	the	the	DET
gujaf-185	156	23	relationship	relationship	NOUN
gujaf-185	156	24	between	between	ADP
gujaf-185	156	25	cash	cash	NOUN
gujaf-185	156	26	flow	flow	NOUN
gujaf-185	156	27	and	and	CCONJ
gujaf-185	156	28	financial	financial	ADJ
gujaf-185	156	29	performance	performance	NOUN
gujaf-185	156	30	of	of	ADP
gujaf-185	156	31	nairobi	nairobi	PROPN
gujaf-185	156	32	-	-	PUNCT
gujaf-185	156	33	listed	list	VERB
gujaf-185	156	34	investment	investment	NOUN
gujaf-185	156	35	businesses	business	NOUN
gujaf-185	156	36	from	from	ADP
gujaf-185	156	37	2012	2012	NUM
gujaf-185	156	38	to	to	ADP
gujaf-185	156	39	2016	2016	NUM
gujaf-185	156	40	.	.	PUNCT
gujaf-185	157	1	according	accord	VERB
gujaf-185	157	2	to	to	ADP
gujaf-185	157	3	his	his	PRON
gujaf-185	157	4	study	study	NOUN
gujaf-185	157	5	,	,	PUNCT
gujaf-185	157	6	a	a	DET
gujaf-185	157	7	company	company	NOUN
gujaf-185	157	8	's	's	PART
gujaf-185	157	9	gusau	gusau	ADJ
gujaf-185	157	10	journal	journal	NOUN
gujaf-185	157	11	of	of	ADP
gujaf-185	157	12	accounting	accounting	NOUN
gujaf-185	157	13	and	and	CCONJ
gujaf-185	157	14	finance	finance	NOUN
gujaf-185	157	15	,	,	PUNCT
gujaf-185	157	16	vol	vol	NOUN
gujaf-185	157	17	.	.	PROPN
gujaf-185	157	18	3	3	NUM
gujaf-185	157	19	,	,	PUNCT
gujaf-185	157	20	issue	issue	NOUN
gujaf-185	157	21	3	3	NUM
gujaf-185	157	22	,	,	PUNCT
gujaf-185	157	23	october	october	PROPN
gujaf-185	157	24	,	,	PUNCT
gujaf-185	157	25	2022	2022	NUM
gujaf-185	157	26	145	145	NUM
gujaf-185	157	27	profitability	profitability	NOUN
gujaf-185	157	28	and	and	CCONJ
gujaf-185	157	29	sustainability	sustainability	NOUN
gujaf-185	157	30	are	be	AUX
gujaf-185	157	31	significantly	significantly	ADV
gujaf-185	157	32	impacted	impact	VERB
gujaf-185	157	33	by	by	ADP
gujaf-185	157	34	the	the	DET
gujaf-185	157	35	budget	budget	NOUN
gujaf-185	157	36	research	research	NOUN
gujaf-185	157	37	firms	firm	NOUN
gujaf-185	157	38	choose	choose	VERB
gujaf-185	157	39	to	to	PART
gujaf-185	157	40	spend	spend	VERB
gujaf-185	157	41	.	.	PUNCT
gujaf-185	158	1	use	use	VERB
gujaf-185	158	2	the	the	DET
gujaf-185	158	3	capital	capital	NOUN
gujaf-185	158	4	reserve	reserve	NOUN
gujaf-185	158	5	concept	concept	NOUN
gujaf-185	158	6	as	as	ADP
gujaf-185	158	7	a	a	DET
gujaf-185	158	8	variable	variable	NOUN
gujaf-185	158	9	to	to	PART
gujaf-185	158	10	support	support	VERB
gujaf-185	158	11	cash	cash	NOUN
gujaf-185	158	12	flow	flow	NOUN
gujaf-185	158	13	in	in	ADP
gujaf-185	158	14	this	this	DET
gujaf-185	158	15	lesson	lesson	NOUN
gujaf-185	158	16	.	.	PUNCT
gujaf-185	159	1	in	in	ADP
gujaf-185	159	2	this	this	DET
gujaf-185	159	3	context	context	NOUN
gujaf-185	159	4	,	,	PUNCT
gujaf-185	159	5	enough	enough	ADJ
gujaf-185	159	6	liquidity	liquidity	NOUN
gujaf-185	159	7	refers	refer	VERB
gujaf-185	159	8	to	to	ADP
gujaf-185	159	9	the	the	DET
gujaf-185	159	10	bank	bank	NOUN
gujaf-185	159	11	's	's	PART
gujaf-185	159	12	liquidity	liquidity	NOUN
gujaf-185	159	13	.	.	PUNCT
gujaf-185	160	1	as	as	ADP
gujaf-185	160	2	a	a	DET
gujaf-185	160	3	result	result	NOUN
gujaf-185	160	4	of	of	ADP
gujaf-185	160	5	the	the	DET
gujaf-185	160	6	discussion	discussion	NOUN
gujaf-185	160	7	above	above	ADV
gujaf-185	160	8	,	,	PUNCT
gujaf-185	160	9	hypothesis	hypothesis	NOUN
gujaf-185	160	10	number	number	NOUN
gujaf-185	160	11	three	three	NUM
gujaf-185	160	12	reads	read	NOUN
gujaf-185	160	13	,	,	PUNCT
gujaf-185	160	14	"	"	PUNCT
gujaf-185	160	15	liquidity	liquidity	NOUN
gujaf-185	160	16	flows	flow	NOUN
gujaf-185	160	17	do	do	AUX
gujaf-185	160	18	not	not	PART
gujaf-185	160	19	influence	influence	VERB
gujaf-185	160	20	financial	financial	ADJ
gujaf-185	160	21	performance	performance	NOUN
gujaf-185	160	22	of	of	ADP
gujaf-185	160	23	banks	bank	NOUN
gujaf-185	160	24	that	that	PRON
gujaf-185	160	25	have	have	AUX
gujaf-185	160	26	registered	register	VERB
gujaf-185	160	27	their	their	PRON
gujaf-185	160	28	reputation	reputation	NOUN
gujaf-185	160	29	in	in	ADP
gujaf-185	160	30	a	a	DET
gujaf-185	160	31	banking	banking	NOUN
gujaf-185	160	32	firm	firm	NOUN
gujaf-185	160	33	with	with	ADP
gujaf-185	160	34	a	a	DET
gujaf-185	160	35	major	major	ADJ
gujaf-185	160	36	financial	financial	ADJ
gujaf-185	160	37	impact	impact	NOUN
gujaf-185	160	38	nigeria	nigeria	PROPN
gujaf-185	160	39	”	"	PUNCT
gujaf-185	160	40	.	.	PUNCT
gujaf-185	161	1	efficiency	efficiency	NOUN
gujaf-185	161	2	in	in	ADP
gujaf-185	161	3	operations	operation	NOUN
gujaf-185	161	4	and	and	CCONJ
gujaf-185	161	5	financial	financial	ADJ
gujaf-185	161	6	performance	performance	NOUN
gujaf-185	161	7	lotto	lotto	NOUN
gujaf-185	161	8	(	(	PUNCT
gujaf-185	161	9	2018	2018	NUM
gujaf-185	161	10	)	)	PUNCT
gujaf-185	161	11	examines	examine	VERB
gujaf-185	161	12	the	the	DET
gujaf-185	161	13	influence	influence	NOUN
gujaf-185	161	14	of	of	ADP
gujaf-185	161	15	capital	capital	NOUN
gujaf-185	161	16	requirements	requirement	NOUN
gujaf-185	161	17	regulation	regulation	NOUN
gujaf-185	161	18	on	on	ADP
gujaf-185	161	19	bank	bank	NOUN
gujaf-185	161	20	operating	operating	NOUN
gujaf-185	161	21	efficiency	efficiency	NOUN
gujaf-185	161	22	in	in	ADP
gujaf-185	161	23	tanzania	tanzania	PROPN
gujaf-185	161	24	for	for	ADP
gujaf-185	161	25	the	the	DET
gujaf-185	161	26	period	period	NOUN
gujaf-185	161	27	ranging	range	VERB
gujaf-185	161	28	from	from	ADP
gujaf-185	161	29	2009	2009	NUM
gujaf-185	161	30	to	to	ADP
gujaf-185	161	31	2015	2015	NUM
gujaf-185	161	32	.	.	PUNCT
gujaf-185	162	1	the	the	DET
gujaf-185	162	2	study	study	NOUN
gujaf-185	162	3	documents	document	VERB
gujaf-185	162	4	a	a	DET
gujaf-185	162	5	positive	positive	ADJ
gujaf-185	162	6	and	and	CCONJ
gujaf-185	162	7	significant	significant	ADJ
gujaf-185	162	8	relationship	relationship	NOUN
gujaf-185	162	9	between	between	ADP
gujaf-185	162	10	capital	capital	NOUN
gujaf-185	162	11	ratio	ratio	NOUN
gujaf-185	162	12	and	and	CCONJ
gujaf-185	162	13	bank	bank	NOUN
gujaf-185	162	14	operating	operating	NOUN
gujaf-185	162	15	efficiency	efficiency	NOUN
gujaf-185	162	16	.	.	PUNCT
gujaf-185	163	1	additionally	additionally	ADV
gujaf-185	163	2	,	,	PUNCT
gujaf-185	163	3	the	the	DET
gujaf-185	163	4	results	result	NOUN
gujaf-185	163	5	show	show	VERB
gujaf-185	163	6	an	an	DET
gujaf-185	163	7	inverse	inverse	NOUN
gujaf-185	163	8	correlation	correlation	NOUN
gujaf-185	163	9	involving	involve	VERB
gujaf-185	163	10	non	non	ADJ
gujaf-185	163	11	-	-	ADJ
gujaf-185	163	12	performing	performing	ADJ
gujaf-185	163	13	loans	loan	NOUN
gujaf-185	163	14	(	(	PUNCT
gujaf-185	163	15	credit	credit	NOUN
gujaf-185	163	16	risk	risk	NOUN
gujaf-185	163	17	)	)	PUNCT
gujaf-185	163	18	and	and	CCONJ
gujaf-185	163	19	bank	bank	NOUN
gujaf-185	163	20	operating	operating	NOUN
gujaf-185	163	21	efficiency	efficiency	NOUN
gujaf-185	163	22	.	.	PUNCT
gujaf-185	164	1	aktan	aktan	VERB
gujaf-185	164	2	and	and	CCONJ
gujaf-185	164	3	celik	celik	VERB
gujaf-185	164	4	(	(	PUNCT
gujaf-185	164	5	2018	2018	NUM
gujaf-185	164	6	)	)	PUNCT
gujaf-185	164	7	investigated	investigate	VERB
gujaf-185	164	8	the	the	DET
gujaf-185	164	9	impact	impact	NOUN
gujaf-185	164	10	of	of	ADP
gujaf-185	164	11	liquidity	liquidity	NOUN
gujaf-185	164	12	and	and	CCONJ
gujaf-185	164	13	profitability	profitability	NOUN
gujaf-185	164	14	on	on	ADP
gujaf-185	164	15	the	the	DET
gujaf-185	164	16	operational	operational	ADJ
gujaf-185	164	17	efficiency	efficiency	NOUN
gujaf-185	164	18	of	of	ADP
gujaf-185	164	19	scheduled	schedule	VERB
gujaf-185	164	20	commercial	commercial	ADJ
gujaf-185	164	21	banks	bank	NOUN
gujaf-185	164	22	of	of	ADP
gujaf-185	164	23	bangladesh	bangladesh	NOUN
gujaf-185	164	24	for	for	ADP
gujaf-185	164	25	the	the	DET
gujaf-185	164	26	period	period	NOUN
gujaf-185	164	27	of	of	ADP
gujaf-185	164	28	2011	2011	NUM
gujaf-185	164	29	to	to	ADP
gujaf-185	164	30	2016	2016	NUM
gujaf-185	164	31	,	,	PUNCT
gujaf-185	164	32	and	and	CCONJ
gujaf-185	164	33	discovered	discover	VERB
gujaf-185	164	34	that	that	SCONJ
gujaf-185	164	35	the	the	DET
gujaf-185	164	36	there	there	PRON
gujaf-185	164	37	is	be	VERB
gujaf-185	164	38	significant	significant	ADJ
gujaf-185	164	39	positive	positive	ADJ
gujaf-185	164	40	correlation	correlation	NOUN
gujaf-185	164	41	between	between	ADP
gujaf-185	164	42	liquidity	liquidity	NOUN
gujaf-185	164	43	and	and	CCONJ
gujaf-185	164	44	profitability	profitability	NOUN
gujaf-185	164	45	commercial	commercial	ADJ
gujaf-185	164	46	banks	bank	NOUN
gujaf-185	164	47	in	in	ADP
gujaf-185	164	48	bangladesh	bangladesh	NOUN
gujaf-185	164	49	.	.	PUNCT
gujaf-185	165	1	asfao	asfao	ADV
gujaf-185	165	2	(	(	PUNCT
gujaf-185	165	3	2018	2018	NUM
gujaf-185	165	4	)	)	PUNCT
gujaf-185	165	5	examined	examine	VERB
gujaf-185	165	6	financial	financial	ADJ
gujaf-185	165	7	performance	performance	NOUN
gujaf-185	165	8	indicators	indicator	NOUN
gujaf-185	165	9	of	of	ADP
gujaf-185	165	10	ethiopian	ethiopian	ADJ
gujaf-185	165	11	private	private	ADJ
gujaf-185	165	12	banks	bank	NOUN
gujaf-185	165	13	from	from	ADP
gujaf-185	165	14	2011	2011	NUM
gujaf-185	165	15	to	to	ADP
gujaf-185	165	16	2017	2017	NUM
gujaf-185	165	17	using	use	VERB
gujaf-185	165	18	certain	certain	ADJ
gujaf-185	165	19	banking	banking	NOUN
gujaf-185	165	20	metrics	metric	NOUN
gujaf-185	165	21	.	.	PUNCT
gujaf-185	166	1	results	result	NOUN
gujaf-185	166	2	reveal	reveal	VERB
gujaf-185	166	3	that	that	SCONJ
gujaf-185	166	4	management	management	NOUN
gujaf-185	166	5	efficiency	efficiency	NOUN
gujaf-185	166	6	,	,	PUNCT
gujaf-185	166	7	bank	bank	NOUN
gujaf-185	166	8	size	size	NOUN
gujaf-185	166	9	and	and	CCONJ
gujaf-185	166	10	capital	capital	NOUN
gujaf-185	166	11	adequacy	adequacy	NOUN
gujaf-185	166	12	statistically	statistically	ADV
gujaf-185	166	13	and	and	CCONJ
gujaf-185	166	14	positively	positively	ADV
gujaf-185	166	15	impact	impact	VERB
gujaf-185	166	16	significantly	significantly	ADV
gujaf-185	166	17	on	on	ADP
gujaf-185	166	18	financial	financial	ADJ
gujaf-185	166	19	performance	performance	NOUN
gujaf-185	166	20	of	of	ADP
gujaf-185	166	21	the	the	DET
gujaf-185	166	22	banks	bank	NOUN
gujaf-185	166	23	under	under	ADP
gujaf-185	166	24	study	study	NOUN
gujaf-185	166	25	.	.	PUNCT
gujaf-185	167	1	however	however	ADV
gujaf-185	167	2	,	,	PUNCT
gujaf-185	167	3	liquidity	liquidity	NOUN
gujaf-185	167	4	management	management	NOUN
gujaf-185	167	5	has	have	AUX
gujaf-185	167	6	influence	influence	NOUN
gujaf-185	167	7	financial	financial	ADJ
gujaf-185	167	8	performance	performance	NOUN
gujaf-185	167	9	negatively	negatively	ADV
gujaf-185	167	10	but	but	CCONJ
gujaf-185	167	11	significantly	significantly	ADV
gujaf-185	167	12	.	.	PUNCT
gujaf-185	168	1	el	el	PROPN
gujaf-185	168	2	-	-	PUNCT
gujaf-185	168	3	masry	masry	PROPN
gujaf-185	168	4	and	and	CCONJ
gujaf-185	168	5	yousry	yousry	PROPN
gujaf-185	168	6	(	(	PUNCT
gujaf-185	168	7	2019	2019	NUM
gujaf-185	168	8	)	)	PUNCT
gujaf-185	168	9	investigate	investigate	VERB
gujaf-185	168	10	the	the	DET
gujaf-185	168	11	determinants	determinant	NOUN
gujaf-185	168	12	capital	capital	NOUN
gujaf-185	168	13	adequacy	adequacy	NOUN
gujaf-185	168	14	ratio	ratio	NOUN
gujaf-185	168	15	between	between	ADP
gujaf-185	168	16	islamic	islamic	ADJ
gujaf-185	168	17	and	and	CCONJ
gujaf-185	168	18	conventional	conventional	ADJ
gujaf-185	168	19	banks	bank	NOUN
gujaf-185	168	20	in	in	ADP
gujaf-185	168	21	10	10	NUM
gujaf-185	168	22	mena	mena	PROPN
gujaf-185	168	23	countries	country	NOUN
gujaf-185	168	24	for	for	ADP
gujaf-185	168	25	the	the	DET
gujaf-185	168	26	period	period	NOUN
gujaf-185	168	27	ranging	range	VERB
gujaf-185	168	28	from	from	ADP
gujaf-185	168	29	2009	2009	NUM
gujaf-185	168	30	to	to	ADP
gujaf-185	168	31	2013	2013	NUM
gujaf-185	168	32	.	.	PUNCT
gujaf-185	169	1	the	the	DET
gujaf-185	169	2	population	population	NOUN
gujaf-185	169	3	is	be	AUX
gujaf-185	169	4	analysis	analysis	NOUN
gujaf-185	169	5	is	be	AUX
gujaf-185	169	6	38	38	NUM
gujaf-185	169	7	islamic	islamic	ADJ
gujaf-185	169	8	banks	bank	NOUN
gujaf-185	169	9	and	and	CCONJ
gujaf-185	169	10	75	75	NUM
gujaf-185	169	11	conventional	conventional	ADJ
gujaf-185	169	12	banks	bank	NOUN
gujaf-185	169	13	.	.	PUNCT
gujaf-185	170	1	the	the	DET
gujaf-185	170	2	dependent	dependent	ADJ
gujaf-185	170	3	variable	variable	NOUN
gujaf-185	170	4	for	for	ADP
gujaf-185	170	5	the	the	DET
gujaf-185	170	6	study	study	NOUN
gujaf-185	170	7	is	be	AUX
gujaf-185	170	8	capital	capital	NOUN
gujaf-185	170	9	adequacy	adequacy	NOUN
gujaf-185	170	10	ratio	ratio	NOUN
gujaf-185	170	11	measured	measure	VERB
gujaf-185	170	12	by	by	ADP
gujaf-185	170	13	the	the	DET
gujaf-185	170	14	basel	basel	PROPN
gujaf-185	170	15	framework	framework	NOUN
gujaf-185	170	16	while	while	SCONJ
gujaf-185	170	17	the	the	DET
gujaf-185	170	18	independent	independent	ADJ
gujaf-185	170	19	variables	variable	NOUN
gujaf-185	170	20	are	be	AUX
gujaf-185	170	21	operational	operational	ADJ
gujaf-185	170	22	efficiency	efficiency	NOUN
gujaf-185	170	23	,	,	PUNCT
gujaf-185	170	24	profitability	profitability	NOUN
gujaf-185	170	25	,	,	PUNCT
gujaf-185	170	26	liquidity	liquidity	NOUN
gujaf-185	170	27	risk	risk	NOUN
gujaf-185	170	28	,	,	PUNCT
gujaf-185	170	29	credit	credit	NOUN
gujaf-185	170	30	risk	risk	NOUN
gujaf-185	170	31	,	,	PUNCT
gujaf-185	170	32	deposits	deposit	NOUN
gujaf-185	170	33	to	to	ADP
gujaf-185	170	34	assets	asset	NOUN
gujaf-185	170	35	,	,	PUNCT
gujaf-185	170	36	portfolio	portfolio	NOUN
gujaf-185	170	37	risk	risk	NOUN
gujaf-185	170	38	,	,	PUNCT
gujaf-185	170	39	bank	bank	NOUN
gujaf-185	170	40	size	size	NOUN
gujaf-185	170	41	and	and	CCONJ
gujaf-185	170	42	two	two	NUM
gujaf-185	170	43	macro	macro	ADJ
gujaf-185	170	44	-	-	ADJ
gujaf-185	170	45	economic	economic	ADJ
gujaf-185	170	46	variables	variable	NOUN
gujaf-185	170	47	(	(	PUNCT
gujaf-185	170	48	gdp	gdp	NOUN
gujaf-185	170	49	growth	growth	NOUN
gujaf-185	170	50	rate	rate	NOUN
gujaf-185	170	51	and	and	CCONJ
gujaf-185	170	52	average	average	ADJ
gujaf-185	170	53	world	world	NOUN
gujaf-185	170	54	governance	governance	NOUN
gujaf-185	170	55	indicators	indicator	NOUN
gujaf-185	170	56	for	for	ADP
gujaf-185	170	57	each	each	DET
gujaf-185	170	58	country).findings	country).finding	NOUN
gujaf-185	170	59	suggest	suggest	VERB
gujaf-185	170	60	that	that	SCONJ
gujaf-185	170	61	capital	capital	NOUN
gujaf-185	170	62	adequacy	adequacy	NOUN
gujaf-185	170	63	ratio	ratio	NOUN
gujaf-185	170	64	in	in	ADP
gujaf-185	170	65	both	both	CCONJ
gujaf-185	170	66	islamic	islamic	ADJ
gujaf-185	170	67	banks	bank	NOUN
gujaf-185	170	68	and	and	CCONJ
gujaf-185	170	69	conventional	conventional	ADJ
gujaf-185	170	70	banks	bank	NOUN
gujaf-185	170	71	significantly	significantly	ADV
gujaf-185	170	72	influence	influence	VERB
gujaf-185	170	73	between	between	ADP
gujaf-185	170	74	gdp	gdp	NOUN
gujaf-185	170	75	growth	growth	NOUN
gujaf-185	170	76	rate	rate	NOUN
gujaf-185	170	77	,	,	PUNCT
gujaf-185	170	78	operational	operational	ADJ
gujaf-185	170	79	efficiency	efficiency	NOUN
gujaf-185	170	80	,	,	PUNCT
gujaf-185	170	81	and	and	CCONJ
gujaf-185	170	82	bank	bank	NOUN
gujaf-185	170	83	size	size	NOUN
gujaf-185	170	84	.	.	PUNCT
gujaf-185	171	1	furthermore	furthermore	ADV
gujaf-185	171	2	,	,	PUNCT
gujaf-185	171	3	results	result	NOUN
gujaf-185	171	4	in	in	ADP
gujaf-185	171	5	islamic	islamic	ADJ
gujaf-185	171	6	banks	bank	NOUN
gujaf-185	171	7	indicate	indicate	VERB
gujaf-185	171	8	a	a	DET
gujaf-185	171	9	significant	significant	ADJ
gujaf-185	171	10	relationship	relationship	NOUN
gujaf-185	171	11	among	among	ADP
gujaf-185	171	12	capital	capital	NOUN
gujaf-185	171	13	adequacy	adequacy	NOUN
gujaf-185	171	14	ratio	ratio	NOUN
gujaf-185	171	15	and	and	CCONJ
gujaf-185	171	16	deposits	deposit	NOUN
gujaf-185	171	17	to	to	ADP
gujaf-185	171	18	assets	asset	NOUN
gujaf-185	171	19	ratio	ratio	NOUN
gujaf-185	171	20	.	.	PUNCT
gujaf-185	172	1	conversely	conversely	ADV
gujaf-185	172	2	,	,	PUNCT
gujaf-185	172	3	conventional	conventional	ADJ
gujaf-185	172	4	banks	bank	NOUN
gujaf-185	172	5	results	result	NOUN
gujaf-185	172	6	indicate	indicate	VERB
gujaf-185	172	7	a	a	DET
gujaf-185	172	8	positive	positive	ADJ
gujaf-185	172	9	relationship	relationship	NOUN
gujaf-185	172	10	between	between	ADP
gujaf-185	172	11	capital	capital	NOUN
gujaf-185	172	12	adequacy	adequacy	NOUN
gujaf-185	172	13	ratio	ratio	NOUN
gujaf-185	172	14	and	and	CCONJ
gujaf-185	172	15	portfolio	portfolio	NOUN
gujaf-185	172	16	risk	risk	NOUN
gujaf-185	172	17	,	,	PUNCT
gujaf-185	172	18	credit	credit	NOUN
gujaf-185	172	19	risk	risk	NOUN
gujaf-185	172	20	,	,	PUNCT
gujaf-185	172	21	and	and	CCONJ
gujaf-185	172	22	profitability	profitability	NOUN
gujaf-185	172	23	.	.	PUNCT
gujaf-185	173	1	the	the	DET
gujaf-185	173	2	study	study	NOUN
gujaf-185	173	3	suggests	suggest	VERB
gujaf-185	173	4	application	application	NOUN
gujaf-185	173	5	of	of	ADP
gujaf-185	173	6	the	the	DET
gujaf-185	173	7	islamic	islamic	PROPN
gujaf-185	173	8	financial	financial	PROPN
gujaf-185	173	9	services	services	PROPN
gujaf-185	173	10	board	board	PROPN
gujaf-185	173	11	(	(	PUNCT
gujaf-185	173	12	ifsb	ifsb	ADJ
gujaf-185	173	13	)	)	PUNCT
gujaf-185	173	14	proposal	proposal	NOUN
gujaf-185	173	15	on	on	ADP
gujaf-185	173	16	islamic	islamic	ADJ
gujaf-185	173	17	banks	bank	NOUN
gujaf-185	173	18	based	base	VERB
gujaf-185	173	19	in	in	ADP
gujaf-185	173	20	different	different	ADJ
gujaf-185	173	21	jurisdictions	jurisdiction	NOUN
gujaf-185	173	22	which	which	PRON
gujaf-185	173	23	will	will	AUX
gujaf-185	173	24	gusau	gusau	DET
gujaf-185	173	25	journal	journal	PROPN
gujaf-185	173	26	of	of	ADP
gujaf-185	173	27	accounting	accounting	NOUN
gujaf-185	173	28	and	and	CCONJ
gujaf-185	173	29	finance	finance	NOUN
gujaf-185	173	30	,	,	PUNCT
gujaf-185	173	31	vol	vol	NOUN
gujaf-185	173	32	.	.	PROPN
gujaf-185	173	33	3	3	NUM
gujaf-185	173	34	,	,	PUNCT
gujaf-185	173	35	issue	issue	NOUN
gujaf-185	173	36	3	3	NUM
gujaf-185	173	37	,	,	PUNCT
gujaf-185	173	38	october	october	PROPN
gujaf-185	173	39	,	,	PUNCT
gujaf-185	173	40	2022	2022	NUM
gujaf-185	173	41	146	146	NUM
gujaf-185	173	42	improve	improve	VERB
gujaf-185	173	43	the	the	DET
gujaf-185	173	44	islamic	islamic	ADJ
gujaf-185	173	45	banks	bank	NOUN
gujaf-185	173	46	efficiency	efficiency	NOUN
gujaf-185	173	47	and	and	CCONJ
gujaf-185	173	48	stability	stability	NOUN
gujaf-185	173	49	.	.	PUNCT
gujaf-185	174	1	it	it	PRON
gujaf-185	174	2	will	will	AUX
gujaf-185	174	3	also	also	ADV
gujaf-185	174	4	help	help	VERB
gujaf-185	174	5	achieve	achieve	VERB
gujaf-185	174	6	standardization	standardization	NOUN
gujaf-185	174	7	of	of	ADP
gujaf-185	174	8	calculation	calculation	NOUN
gujaf-185	174	9	of	of	ADP
gujaf-185	174	10	capital	capital	NOUN
gujaf-185	174	11	adequacy	adequacy	NOUN
gujaf-185	174	12	ratio	ratio	NOUN
gujaf-185	174	13	between	between	ADP
gujaf-185	174	14	islamic	islamic	ADJ
gujaf-185	174	15	banks	bank	NOUN
gujaf-185	174	16	.	.	PUNCT
gujaf-185	175	1	okeke	okeke	ADJ
gujaf-185	175	2	and	and	CCONJ
gujaf-185	175	3	onuora(2018	onuora(2018	NOUN
gujaf-185	175	4	)	)	PUNCT
gujaf-185	176	1	looked	look	VERB
gujaf-185	176	2	at	at	ADP
gujaf-185	176	3	operational	operational	ADJ
gujaf-185	176	4	risk	risk	NOUN
gujaf-185	176	5	management	management	NOUN
gujaf-185	176	6	and	and	CCONJ
gujaf-185	176	7	compliance	compliance	NOUN
gujaf-185	176	8	in	in	ADP
gujaf-185	176	9	banks	bank	NOUN
gujaf-185	176	10	operating	operate	VERB
gujaf-185	176	11	in	in	ADP
gujaf-185	176	12	edo	edo	PROPN
gujaf-185	176	13	state	state	NOUN
gujaf-185	176	14	.	.	PUNCT
gujaf-185	177	1	analyzing	analyze	VERB
gujaf-185	177	2	the	the	DET
gujaf-185	177	3	effects	effect	NOUN
gujaf-185	177	4	of	of	ADP
gujaf-185	177	5	systemic	systemic	ADJ
gujaf-185	177	6	risk	risk	NOUN
gujaf-185	177	7	was	be	AUX
gujaf-185	177	8	the	the	DET
gujaf-185	177	9	aim	aim	NOUN
gujaf-185	177	10	of	of	ADP
gujaf-185	177	11	this	this	DET
gujaf-185	177	12	study	study	NOUN
gujaf-185	177	13	.	.	PUNCT
gujaf-185	178	1	human	human	ADJ
gujaf-185	178	2	danger	danger	NOUN
gujaf-185	178	3	,	,	PUNCT
gujaf-185	178	4	external	external	ADJ
gujaf-185	178	5	danger	danger	NOUN
gujaf-185	178	6	,	,	PUNCT
gujaf-185	178	7	systemic	systemic	ADJ
gujaf-185	178	8	and	and	CCONJ
gujaf-185	178	9	technical	technical	ADJ
gujaf-185	178	10	risk	risk	NOUN
gujaf-185	178	11	to	to	ADP
gujaf-185	178	12	the	the	DET
gujaf-185	178	13	organization	organization	NOUN
gujaf-185	178	14	's	's	PART
gujaf-185	178	15	performance	performance	NOUN
gujaf-185	178	16	.	.	PUNCT
gujaf-185	179	1	the	the	DET
gujaf-185	179	2	findings	finding	NOUN
gujaf-185	179	3	indicate	indicate	VERB
gujaf-185	179	4	that	that	SCONJ
gujaf-185	179	5	systemic	systemic	ADJ
gujaf-185	179	6	risk	risk	NOUN
gujaf-185	179	7	had	have	VERB
gujaf-185	179	8	only	only	ADV
gujaf-185	179	9	a	a	DET
gujaf-185	179	10	little	little	ADJ
gujaf-185	179	11	detrimental	detrimental	ADJ
gujaf-185	179	12	effect	effect	NOUN
gujaf-185	179	13	on	on	ADP
gujaf-185	179	14	the	the	DET
gujaf-185	179	15	organization	organization	NOUN
gujaf-185	179	16	's	's	PART
gujaf-185	179	17	performance	performance	NOUN
gujaf-185	179	18	over	over	ADP
gujaf-185	179	19	the	the	DET
gujaf-185	179	20	research	research	NOUN
gujaf-185	179	21	period	period	NOUN
gujaf-185	179	22	.	.	PUNCT
gujaf-185	180	1	regarding	regard	VERB
gujaf-185	180	2	technological	technological	ADJ
gujaf-185	180	3	and	and	CCONJ
gujaf-185	180	4	systemic	systemic	ADJ
gujaf-185	180	5	risk	risk	NOUN
gujaf-185	180	6	.	.	PUNCT
gujaf-185	181	1	the	the	DET
gujaf-185	181	2	performance	performance	NOUN
gujaf-185	181	3	of	of	ADP
gujaf-185	181	4	the	the	DET
gujaf-185	181	5	network	network	NOUN
gujaf-185	181	6	during	during	ADP
gujaf-185	181	7	training	training	NOUN
gujaf-185	181	8	is	be	AUX
gujaf-185	181	9	positively	positively	ADV
gujaf-185	181	10	impacted	impact	VERB
gujaf-185	181	11	by	by	ADP
gujaf-185	181	12	external	external	ADJ
gujaf-185	181	13	influence	influence	NOUN
gujaf-185	181	14	in	in	ADP
gujaf-185	181	15	the	the	DET
gujaf-185	181	16	final	final	ADJ
gujaf-185	181	17	influence	influence	NOUN
gujaf-185	181	18	phase	phase	NOUN
gujaf-185	181	19	,	,	PUNCT
gujaf-185	181	20	however	however	ADV
gujaf-185	181	21	this	this	DET
gujaf-185	181	22	effect	effect	NOUN
gujaf-185	181	23	is	be	AUX
gujaf-185	181	24	favorable	favorable	ADJ
gujaf-185	181	25	but	but	CCONJ
gujaf-185	181	26	modest	modest	ADJ
gujaf-185	181	27	.	.	PUNCT
gujaf-185	182	1	according	accord	VERB
gujaf-185	182	2	to	to	ADP
gujaf-185	182	3	the	the	DET
gujaf-185	182	4	study	study	NOUN
gujaf-185	182	5	's	's	PART
gujaf-185	182	6	findings	finding	NOUN
gujaf-185	182	7	,	,	PUNCT
gujaf-185	182	8	operational	operational	ADJ
gujaf-185	182	9	risk	risk	NOUN
gujaf-185	182	10	management	management	NOUN
gujaf-185	182	11	significantly	significantly	ADV
gujaf-185	182	12	but	but	CCONJ
gujaf-185	182	13	unfavorably	unfavorably	ADV
gujaf-185	182	14	affects	affect	VERB
gujaf-185	182	15	the	the	DET
gujaf-185	182	16	performance	performance	NOUN
gujaf-185	182	17	of	of	ADP
gujaf-185	182	18	the	the	DET
gujaf-185	182	19	banks	bank	NOUN
gujaf-185	182	20	that	that	PRON
gujaf-185	182	21	were	be	AUX
gujaf-185	182	22	the	the	DET
gujaf-185	182	23	subject	subject	NOUN
gujaf-185	182	24	of	of	ADP
gujaf-185	182	25	the	the	DET
gujaf-185	182	26	investigation	investigation	NOUN
gujaf-185	182	27	.	.	PUNCT
gujaf-185	183	1	according	accord	VERB
gujaf-185	183	2	to	to	ADP
gujaf-185	183	3	ndolo	ndolo	NOUN
gujaf-185	183	4	(	(	PUNCT
gujaf-185	183	5	2015	2015	NUM
gujaf-185	183	6	)	)	PUNCT
gujaf-185	183	7	,	,	PUNCT
gujaf-185	183	8	who	who	PRON
gujaf-185	183	9	examined	examine	VERB
gujaf-185	183	10	the	the	DET
gujaf-185	183	11	link	link	NOUN
gujaf-185	183	12	between	between	ADP
gujaf-185	183	13	the	the	DET
gujaf-185	183	14	operating	operating	NOUN
gujaf-185	183	15	and	and	CCONJ
gujaf-185	183	16	financial	financial	ADJ
gujaf-185	183	17	performance	performance	NOUN
gujaf-185	183	18	of	of	ADP
gujaf-185	183	19	nairobi	nairobi	PROPN
gujaf-185	183	20	listed	list	VERB
gujaf-185	183	21	businesses	business	NOUN
gujaf-185	183	22	between	between	ADP
gujaf-185	183	23	2009	2009	NUM
gujaf-185	183	24	and	and	CCONJ
gujaf-185	183	25	2013	2013	NUM
gujaf-185	183	26	,	,	PUNCT
gujaf-185	183	27	performance	performance	NOUN
gujaf-185	183	28	is	be	AUX
gujaf-185	183	29	correlated	correlate	VERB
gujaf-185	183	30	with	with	ADP
gujaf-185	183	31	nse	nse	NOUN
gujaf-185	183	32	listed	list	VERB
gujaf-185	183	33	companies	company	NOUN
gujaf-185	183	34	'	'	PART
gujaf-185	183	35	return	return	NOUN
gujaf-185	183	36	on	on	ADP
gujaf-185	183	37	assets	asset	NOUN
gujaf-185	183	38	.	.	PUNCT
gujaf-185	184	1	the	the	DET
gujaf-185	184	2	performance	performance	NOUN
gujaf-185	184	3	of	of	ADP
gujaf-185	184	4	a	a	DET
gujaf-185	184	5	few	few	ADJ
gujaf-185	184	6	public	public	ADJ
gujaf-185	184	7	and	and	CCONJ
gujaf-185	184	8	private	private	ADJ
gujaf-185	184	9	commercial	commercial	ADJ
gujaf-185	184	10	banks	bank	NOUN
gujaf-185	184	11	between	between	ADP
gujaf-185	184	12	2012	2012	NUM
gujaf-185	184	13	and	and	CCONJ
gujaf-185	184	14	2017	2017	NUM
gujaf-185	184	15	was	be	AUX
gujaf-185	184	16	examined	examine	VERB
gujaf-185	184	17	by	by	ADP
gujaf-185	184	18	almaihu	almaihu	NOUN
gujaf-185	184	19	and	and	CCONJ
gujaf-185	184	20	bellet	bellet	NOUN
gujaf-185	184	21	(	(	PUNCT
gujaf-185	184	22	2019	2019	NUM
gujaf-185	184	23	)	)	PUNCT
gujaf-185	184	24	.	.	PUNCT
gujaf-185	185	1	state	state	NOUN
gujaf-185	185	2	banks	bank	NOUN
gujaf-185	185	3	are	be	AUX
gujaf-185	185	4	superior	superior	ADJ
gujaf-185	185	5	to	to	ADP
gujaf-185	185	6	private	private	ADJ
gujaf-185	185	7	banks	bank	NOUN
gujaf-185	185	8	,	,	PUNCT
gujaf-185	185	9	as	as	SCONJ
gujaf-185	185	10	can	can	AUX
gujaf-185	185	11	be	be	AUX
gujaf-185	185	12	seen	see	VERB
gujaf-185	185	13	.	.	PUNCT
gujaf-185	186	1	five	five	NUM
gujaf-185	186	2	chosen	choose	VERB
gujaf-185	186	3	public	public	ADJ
gujaf-185	186	4	sector	sector	NOUN
gujaf-185	186	5	banks	bank	NOUN
gujaf-185	186	6	outperform	outperform	VERB
gujaf-185	186	7	private	private	ADJ
gujaf-185	186	8	sector	sector	NOUN
gujaf-185	186	9	banks	bank	NOUN
gujaf-185	186	10	in	in	ADP
gujaf-185	186	11	terms	term	NOUN
gujaf-185	186	12	of	of	ADP
gujaf-185	186	13	performance	performance	NOUN
gujaf-185	186	14	out	out	ADP
gujaf-185	186	15	of	of	ADP
gujaf-185	186	16	seven	seven	NUM
gujaf-185	186	17	performance	performance	NOUN
gujaf-185	186	18	analysis	analysis	NOUN
gujaf-185	186	19	indicators	indicator	NOUN
gujaf-185	186	20	.	.	PUNCT
gujaf-185	187	1	this	this	PRON
gujaf-185	187	2	has	have	VERB
gujaf-185	187	3	an	an	DET
gujaf-185	187	4	impact	impact	NOUN
gujaf-185	187	5	on	on	ADP
gujaf-185	187	6	how	how	SCONJ
gujaf-185	187	7	commercial	commercial	ADJ
gujaf-185	187	8	banks	bank	NOUN
gujaf-185	187	9	operate	operate	VERB
gujaf-185	187	10	.	.	PUNCT
gujaf-185	188	1	according	accord	VERB
gujaf-185	188	2	to	to	ADP
gujaf-185	188	3	bhattarai	bhattarai	PROPN
gujaf-185	188	4	(	(	PUNCT
gujaf-185	188	5	2019	2019	NUM
gujaf-185	188	6	)	)	PUNCT
gujaf-185	188	7	,	,	PUNCT
gujaf-185	188	8	who	who	PRON
gujaf-185	188	9	looked	look	VERB
gujaf-185	188	10	at	at	ADP
gujaf-185	188	11	how	how	SCONJ
gujaf-185	188	12	credit	credit	NOUN
gujaf-185	188	13	risk	risk	NOUN
gujaf-185	188	14	management	management	NOUN
gujaf-185	188	15	affected	affect	VERB
gujaf-185	188	16	the	the	DET
gujaf-185	188	17	financial	financial	ADJ
gujaf-185	188	18	health	health	NOUN
gujaf-185	188	19	of	of	ADP
gujaf-185	188	20	nepal	nepal	PROPN
gujaf-185	188	21	's	's	PART
gujaf-185	188	22	commercial	commercial	ADJ
gujaf-185	188	23	banks	bank	NOUN
gujaf-185	188	24	between	between	ADP
gujaf-185	188	25	2001	2001	NUM
gujaf-185	188	26	and	and	CCONJ
gujaf-185	188	27	2016	2016	NUM
gujaf-185	188	28	,	,	PUNCT
gujaf-185	188	29	management	management	NOUN
gujaf-185	188	30	quality	quality	NOUN
gujaf-185	188	31	indicators	indicator	NOUN
gujaf-185	188	32	,	,	PUNCT
gujaf-185	188	33	debt	debt	NOUN
gujaf-185	188	34	ratios	ratio	NOUN
gujaf-185	188	35	,	,	PUNCT
gujaf-185	188	36	and	and	CCONJ
gujaf-185	188	37	capital	capital	NOUN
gujaf-185	188	38	sufficiency	sufficiency	NOUN
gujaf-185	188	39	had	have	VERB
gujaf-185	188	40	an	an	DET
gujaf-185	188	41	impact	impact	NOUN
gujaf-185	188	42	on	on	ADP
gujaf-185	188	43	financial	financial	ADJ
gujaf-185	188	44	health	health	NOUN
gujaf-185	188	45	(	(	PUNCT
gujaf-185	188	46	return	return	NOUN
gujaf-185	188	47	on	on	ADP
gujaf-185	188	48	assets).the	assets).the	DET
gujaf-185	188	49	influence	influence	NOUN
gujaf-185	188	50	of	of	ADP
gujaf-185	188	51	operational	operational	ADJ
gujaf-185	188	52	performance	performance	NOUN
gujaf-185	188	53	on	on	ADP
gujaf-185	188	54	the	the	DET
gujaf-185	188	55	financial	financial	ADJ
gujaf-185	188	56	stability	stability	NOUN
gujaf-185	188	57	of	of	ADP
gujaf-185	188	58	listed	list	VERB
gujaf-185	188	59	construction	construction	NOUN
gujaf-185	188	60	businesses	business	NOUN
gujaf-185	188	61	in	in	ADP
gujaf-185	188	62	nigeria	nigeria	PROPN
gujaf-185	188	63	from	from	ADP
gujaf-185	188	64	2009	2009	NUM
gujaf-185	188	65	to	to	ADP
gujaf-185	188	66	2016	2016	NUM
gujaf-185	188	67	is	be	AUX
gujaf-185	188	68	examined	examine	VERB
gujaf-185	188	69	by	by	ADP
gujaf-185	188	70	ozazefua	ozazefua	NOUN
gujaf-185	188	71	(	(	PUNCT
gujaf-185	188	72	2019	2019	NUM
gujaf-185	188	73	)	)	PUNCT
gujaf-185	188	74	.	.	PUNCT
gujaf-185	189	1	performance	performance	NOUN
gujaf-185	189	2	takes	take	VERB
gujaf-185	189	3	into	into	ADP
gujaf-185	189	4	account	account	NOUN
gujaf-185	189	5	operational	operational	ADJ
gujaf-185	189	6	expenditure	expenditure	NOUN
gujaf-185	189	7	growth	growth	NOUN
gujaf-185	189	8	,	,	PUNCT
gujaf-185	189	9	revenue	revenue	NOUN
gujaf-185	189	10	growth	growth	NOUN
gujaf-185	189	11	,	,	PUNCT
gujaf-185	189	12	inventory	inventory	NOUN
gujaf-185	189	13	turnover	turnover	NOUN
gujaf-185	189	14	,	,	PUNCT
gujaf-185	189	15	asset	asset	NOUN
gujaf-185	189	16	turnover	turnover	NOUN
gujaf-185	189	17	,	,	PUNCT
gujaf-185	189	18	and	and	CCONJ
gujaf-185	189	19	long	long	ADJ
gujaf-185	189	20	-	-	PUNCT
gujaf-185	189	21	term	term	NOUN
gujaf-185	189	22	profitability	profitability	NOUN
gujaf-185	189	23	.	.	PUNCT
gujaf-185	190	1	the	the	DET
gujaf-185	190	2	return	return	NOUN
gujaf-185	190	3	on	on	ADP
gujaf-185	190	4	assets	asset	NOUN
gujaf-185	190	5	and	and	CCONJ
gujaf-185	190	6	inventories	inventory	NOUN
gujaf-185	190	7	(	(	PUNCT
gujaf-185	190	8	also	also	ADV
gujaf-185	190	9	known	know	VERB
gujaf-185	190	10	as	as	ADP
gujaf-185	190	11	product	product	NOUN
gujaf-185	190	12	s	s	PART
gujaf-185	190	13	)	)	PUNCT
gujaf-185	190	14	is	be	AUX
gujaf-185	190	15	the	the	DET
gujaf-185	190	16	dependent	dependent	ADJ
gujaf-185	190	17	variable	variable	NOUN
gujaf-185	190	18	in	in	ADP
gujaf-185	190	19	this	this	DET
gujaf-185	190	20	phrase	phrase	NOUN
gujaf-185	190	21	.	.	PUNCT
gujaf-185	191	1	the	the	DET
gujaf-185	191	2	findings	finding	NOUN
gujaf-185	191	3	indicate	indicate	VERB
gujaf-185	191	4	that	that	SCONJ
gujaf-185	191	5	asset	asset	NOUN
gujaf-185	191	6	turnover	turnover	NOUN
gujaf-185	191	7	has	have	VERB
gujaf-185	191	8	a	a	DET
gujaf-185	191	9	positive	positive	ADJ
gujaf-185	191	10	relationship	relationship	NOUN
gujaf-185	191	11	with	with	ADP
gujaf-185	191	12	k	k	PROPN
gujaf-185	191	13	value	value	NOUN
gujaf-185	191	14	but	but	CCONJ
gujaf-185	191	15	a	a	DET
gujaf-185	191	16	negative	negative	ADJ
gujaf-185	191	17	relationship	relationship	NOUN
gujaf-185	191	18	with	with	ADP
gujaf-185	191	19	labor	labor	NOUN
gujaf-185	191	20	costs	cost	NOUN
gujaf-185	191	21	.	.	PUNCT
gujaf-185	192	1	these	these	DET
gujaf-185	192	2	outcomes	outcome	NOUN
gujaf-185	192	3	are	be	AUX
gujaf-185	192	4	thus	thus	ADV
gujaf-185	192	5	in	in	ADP
gujaf-185	192	6	line	line	NOUN
gujaf-185	192	7	with	with	ADP
gujaf-185	192	8	the	the	DET
gujaf-185	192	9	fluid	fluid	ADJ
gujaf-185	192	10	stability	stability	NOUN
gujaf-185	192	11	concept	concept	NOUN
gujaf-185	192	12	.	.	PUNCT
gujaf-185	193	1	by	by	ADP
gujaf-185	193	2	allowing	allow	VERB
gujaf-185	193	3	managers	manager	NOUN
gujaf-185	193	4	to	to	PART
gujaf-185	193	5	store	store	VERB
gujaf-185	193	6	stocks	stock	NOUN
gujaf-185	193	7	held	hold	VERB
gujaf-185	193	8	for	for	ADP
gujaf-185	193	9	trade	trade	NOUN
gujaf-185	193	10	,	,	PUNCT
gujaf-185	193	11	effective	effective	ADJ
gujaf-185	193	12	hedging	hedging	NOUN
gujaf-185	193	13	techniques	technique	NOUN
gujaf-185	193	14	provide	provide	VERB
gujaf-185	193	15	liquidity	liquidity	NOUN
gujaf-185	193	16	at	at	ADP
gujaf-185	193	17	low	low	ADJ
gujaf-185	193	18	/	/	SYM
gujaf-185	193	19	low	low	ADJ
gujaf-185	193	20	costs	cost	NOUN
gujaf-185	193	21	.	.	PUNCT
gujaf-185	194	1	as	as	ADP
gujaf-185	194	2	a	a	DET
gujaf-185	194	3	result	result	NOUN
gujaf-185	194	4	,	,	PUNCT
gujaf-185	194	5	study	study	NOUN
gujaf-185	194	6	4	4	NUM
gujaf-185	194	7	makes	make	VERB
gujaf-185	194	8	the	the	DET
gujaf-185	194	9	following	follow	VERB
gujaf-185	194	10	assertion	assertion	NOUN
gujaf-185	194	11	based	base	VERB
gujaf-185	194	12	on	on	ADP
gujaf-185	194	13	the	the	DET
gujaf-185	194	14	aforementioned	aforementioned	ADJ
gujaf-185	194	15	hypotheses	hypothesis	NOUN
gujaf-185	194	16	:	:	PUNCT
gujaf-185	194	17	"	"	PUNCT
gujaf-185	194	18	the	the	DET
gujaf-185	194	19	financial	financial	ADJ
gujaf-185	194	20	performance	performance	NOUN
gujaf-185	194	21	of	of	ADP
gujaf-185	194	22	a	a	DET
gujaf-185	194	23	publicly	publicly	ADV
gujaf-185	194	24	listed	list	VERB
gujaf-185	194	25	commercial	commercial	ADJ
gujaf-185	194	26	bank	bank	NOUN
gujaf-185	194	27	in	in	ADP
gujaf-185	194	28	nigeria	nigeria	PROPN
gujaf-185	194	29	is	be	AUX
gujaf-185	194	30	not	not	PART
gujaf-185	194	31	significantly	significantly	ADV
gujaf-185	194	32	impacted	impact	VERB
gujaf-185	194	33	by	by	ADP
gujaf-185	194	34	efficiency	efficiency	NOUN
gujaf-185	194	35	.	.	PUNCT
gujaf-185	194	36	"	"	PUNCT
gujaf-185	195	1	gusau	gusau	ADJ
gujaf-185	195	2	journal	journal	NOUN
gujaf-185	195	3	of	of	ADP
gujaf-185	195	4	accounting	accounting	NOUN
gujaf-185	195	5	and	and	CCONJ
gujaf-185	195	6	finance	finance	NOUN
gujaf-185	195	7	,	,	PUNCT
gujaf-185	195	8	vol	vol	NOUN
gujaf-185	195	9	.	.	PROPN
gujaf-185	195	10	3	3	NUM
gujaf-185	195	11	,	,	PUNCT
gujaf-185	195	12	issue	issue	NOUN
gujaf-185	195	13	3	3	NUM
gujaf-185	195	14	,	,	PUNCT
gujaf-185	195	15	october	october	PROPN
gujaf-185	195	16	,	,	PUNCT
gujaf-185	195	17	2022	2022	NUM
gujaf-185	195	18	147	147	NUM
gujaf-185	195	19	3	3	NUM
gujaf-185	195	20	.	.	PUNCT
gujaf-185	195	21	methodology	methodology	PROPN
gujaf-185	195	22	a	a	DET
gujaf-185	195	23	correlational	correlational	ADJ
gujaf-185	195	24	study	study	NOUN
gujaf-185	195	25	design	design	NOUN
gujaf-185	195	26	was	be	AUX
gujaf-185	195	27	considered	consider	VERB
gujaf-185	195	28	appropriate	appropriate	ADJ
gujaf-185	195	29	for	for	ADP
gujaf-185	195	30	this	this	DET
gujaf-185	195	31	study	study	NOUN
gujaf-185	195	32	.	.	PUNCT
gujaf-185	196	1	this	this	DET
gujaf-185	196	2	sampling	sampling	NOUN
gujaf-185	196	3	technique	technique	NOUN
gujaf-185	196	4	is	be	AUX
gujaf-185	196	5	suitable	suitable	ADJ
gujaf-185	196	6	for	for	ADP
gujaf-185	196	7	this	this	DET
gujaf-185	196	8	study	study	NOUN
gujaf-185	196	9	because	because	SCONJ
gujaf-185	196	10	it	it	PRON
gujaf-185	196	11	covers	cover	VERB
gujaf-185	196	12	all	all	DET
gujaf-185	196	13	the	the	DET
gujaf-185	196	14	population	population	NOUN
gujaf-185	196	15	of	of	ADP
gujaf-185	196	16	the	the	DET
gujaf-185	196	17	study	study	NOUN
gujaf-185	196	18	(	(	PUNCT
gujaf-185	196	19	fifteen	fifteen	NUM
gujaf-185	196	20	deposit	deposit	NOUN
gujaf-185	196	21	money	money	NOUN
gujaf-185	196	22	banks	bank	NOUN
gujaf-185	196	23	)	)	PUNCT
gujaf-185	196	24	even	even	ADV
gujaf-185	196	25	though	though	SCONJ
gujaf-185	196	26	the	the	DET
gujaf-185	196	27	sample	sample	NOUN
gujaf-185	196	28	size	size	NOUN
gujaf-185	196	29	of	of	ADP
gujaf-185	196	30	the	the	DET
gujaf-185	196	31	study	study	NOUN
gujaf-185	196	32	consists	consist	VERB
gujaf-185	196	33	of	of	ADP
gujaf-185	196	34	eight	eight	NUM
gujaf-185	196	35	depository	depository	NOUN
gujaf-185	196	36	institutions	institution	NOUN
gujaf-185	196	37	that	that	PRON
gujaf-185	196	38	have	have	AUX
gujaf-185	196	39	been	be	AUX
gujaf-185	196	40	granted	grant	VERB
gujaf-185	196	41	an	an	DET
gujaf-185	196	42	international	international	ADJ
gujaf-185	196	43	banking	banking	NOUN
gujaf-185	196	44	license	license	NOUN
gujaf-185	196	45	in	in	ADP
gujaf-185	196	46	accordance	accordance	NOUN
gujaf-185	196	47	with	with	ADP
gujaf-185	196	48	the	the	DET
gujaf-185	196	49	regulations	regulation	NOUN
gujaf-185	196	50	.	.	PUNCT
gujaf-185	197	1	the	the	DET
gujaf-185	197	2	study	study	NOUN
gujaf-185	197	3	used	use	VERB
gujaf-185	197	4	secondary	secondary	ADJ
gujaf-185	197	5	data	datum	NOUN
gujaf-185	197	6	from	from	ADP
gujaf-185	197	7	audited	audit	VERB
gujaf-185	197	8	financial	financial	ADJ
gujaf-185	197	9	statements	statement	NOUN
gujaf-185	197	10	of	of	ADP
gujaf-185	197	11	registered	register	VERB
gujaf-185	197	12	banks	bank	NOUN
gujaf-185	197	13	in	in	ADP
gujaf-185	197	14	nigeria	nigeria	PROPN
gujaf-185	197	15	as	as	ADP
gujaf-185	197	16	a	a	DET
gujaf-185	197	17	sample	sample	NOUN
gujaf-185	197	18	of	of	ADP
gujaf-185	197	19	companies	company	NOUN
gujaf-185	197	20	over	over	ADP
gujaf-185	197	21	an	an	DET
gujaf-185	197	22	11	11	NUM
gujaf-185	197	23	-	-	PUNCT
gujaf-185	197	24	year	year	NOUN
gujaf-185	197	25	period	period	NOUN
gujaf-185	197	26	(	(	PUNCT
gujaf-185	197	27	2010	2010	NUM
gujaf-185	197	28	-	-	SYM
gujaf-185	197	29	2020	2020	NUM
gujaf-185	197	30	)	)	PUNCT
gujaf-185	197	31	.	.	PUNCT
gujaf-185	198	1	data	datum	NOUN
gujaf-185	198	2	were	be	AUX
gujaf-185	198	3	analyzed	analyze	VERB
gujaf-185	198	4	using	use	VERB
gujaf-185	198	5	multiple	multiple	ADJ
gujaf-185	198	6	regression	regression	NOUN
gujaf-185	198	7	methods	method	NOUN
gujaf-185	198	8	.	.	PUNCT
gujaf-185	199	1	the	the	DET
gujaf-185	199	2	following	follow	VERB
gujaf-185	199	3	table	table	NOUN
gujaf-185	199	4	describes	describe	VERB
gujaf-185	199	5	the	the	DET
gujaf-185	199	6	formula	formula	NOUN
gujaf-185	199	7	used	use	VERB
gujaf-185	199	8	to	to	PART
gujaf-185	199	9	calculate	calculate	VERB
gujaf-185	199	10	the	the	DET
gujaf-185	199	11	study	study	NOUN
gujaf-185	199	12	variables	variable	NOUN
gujaf-185	199	13	.	.	PUNCT
gujaf-185	200	1	variables	variable	NOUN
gujaf-185	200	2	acronyms	acronyms	PROPN
gujaf-185	200	3	variables	variable	NOUN
gujaf-185	200	4	measurement	measurement	NOUN
gujaf-185	200	5	sources	source	NOUN
gujaf-185	200	6	dependent	dependent	ADJ
gujaf-185	200	7	variable	variable	ADJ
gujaf-185	200	8	return	return	NOUN
gujaf-185	200	9	on	on	ADP
gujaf-185	200	10	assets	asset	NOUN
gujaf-185	200	11	(	(	PUNCT
gujaf-185	200	12	roa	roa	NOUN
gujaf-185	200	13	)	)	PUNCT
gujaf-185	200	14	computed	compute	VERB
gujaf-185	200	15	as	as	ADP
gujaf-185	200	16	profit	profit	NOUN
gujaf-185	200	17	before	before	ADP
gujaf-185	200	18	tax	tax	NOUN
gujaf-185	200	19	divided	divide	VERB
gujaf-185	200	20	by	by	ADP
gujaf-185	200	21	total	total	ADJ
gujaf-185	200	22	assets	asset	NOUN
gujaf-185	200	23	abata	abata	NOUN
gujaf-185	200	24	,	,	PUNCT
gujaf-185	200	25	m.a	m.a	PROPN
gujaf-185	200	26	.	.	PROPN
gujaf-185	201	1	(	(	PUNCT
gujaf-185	201	2	2014	2014	NUM
gujaf-185	201	3	)	)	PUNCT
gujaf-185	201	4	independent	independent	ADJ
gujaf-185	201	5	variables	variable	NOUN
gujaf-185	201	6	capital	capital	NOUN
gujaf-185	201	7	adequacy	adequacy	NOUN
gujaf-185	201	8	(	(	PUNCT
gujaf-185	201	9	ca	ca	NOUN
gujaf-185	201	10	)	)	PUNCT
gujaf-185	201	11	tier	tier	NOUN
gujaf-185	201	12	1	1	NUM
gujaf-185	201	13	capital	capital	NOUN
gujaf-185	201	14	+	+	CCONJ
gujaf-185	201	15	tier	tier	NOUN
gujaf-185	201	16	2	2	NUM
gujaf-185	201	17	capital	capital	NOUN
gujaf-185	201	18	divided	divide	VERB
gujaf-185	201	19	by	by	ADP
gujaf-185	201	20	risk	risk	NOUN
gujaf-185	201	21	weighted	weight	VERB
gujaf-185	201	22	assets	asset	NOUN
gujaf-185	201	23	hewaidy&alyousef	hewaidy&alyousef	PROPN
gujaf-185	201	24	(	(	PUNCT
gujaf-185	201	25	2018	2018	NUM
gujaf-185	201	26	)	)	PUNCT
gujaf-185	201	27	liquidity	liquidity	NOUN
gujaf-185	201	28	risk	risk	NOUN
gujaf-185	201	29	(	(	PUNCT
gujaf-185	201	30	lr	lr	NOUN
gujaf-185	201	31	)	)	PUNCT
gujaf-185	201	32	computed	compute	VERB
gujaf-185	201	33	as	as	ADP
gujaf-185	201	34	current	current	ADJ
gujaf-185	201	35	assets	asset	NOUN
gujaf-185	201	36	divided	divide	VERB
gujaf-185	201	37	by	by	ADP
gujaf-185	201	38	current	current	ADJ
gujaf-185	201	39	liabilities	liability	NOUN
gujaf-185	201	40	ajibike	ajibike	ADP
gujaf-185	201	41	(	(	PUNCT
gujaf-185	201	42	2015	2015	NUM
gujaf-185	201	43	)	)	PUNCT
gujaf-185	201	44	cash	cash	NOUN
gujaf-185	201	45	flows	flow	NOUN
gujaf-185	201	46	(	(	PUNCT
gujaf-185	201	47	cf	cf	NOUN
gujaf-185	201	48	)	)	PUNCT
gujaf-185	201	49	measured	measure	VERB
gujaf-185	201	50	as	as	ADP
gujaf-185	201	51	cash	cash	NOUN
gujaf-185	201	52	flow	flow	NOUN
gujaf-185	201	53	from	from	ADP
gujaf-185	201	54	operating	operate	VERB
gujaf-185	201	55	activities	activity	NOUN
gujaf-185	201	56	divided	divide	VERB
gujaf-185	201	57	by	by	ADP
gujaf-185	201	58	total	total	ADJ
gujaf-185	201	59	asset	asset	NOUN
gujaf-185	201	60	mutumira	mutumira	NOUN
gujaf-185	201	61	(	(	PUNCT
gujaf-185	201	62	2019	2019	NUM
gujaf-185	201	63	)	)	PUNCT
gujaf-185	201	64	operating	operate	VERB
gujaf-185	201	65	efficiency	efficiency	NOUN
gujaf-185	201	66	(	(	PUNCT
gujaf-185	201	67	oe	oe	NOUN
gujaf-185	201	68	)	)	PUNCT
gujaf-185	201	69	it	it	PRON
gujaf-185	201	70	is	be	AUX
gujaf-185	201	71	calculated	calculate	VERB
gujaf-185	201	72	by	by	ADP
gujaf-185	201	73	dividing	divide	VERB
gujaf-185	201	74	operating	operating	NOUN
gujaf-185	201	75	expenses	expense	NOUN
gujaf-185	201	76	over	over	ADP
gujaf-185	201	77	operating	operate	VERB
gujaf-185	201	78	income	income	NOUN
gujaf-185	201	79	,	,	PUNCT
gujaf-185	201	80	el	el	NOUN
gujaf-185	201	81	-	-	NOUN
gujaf-185	201	82	ansary	ansary	ADJ
gujaf-185	201	83	,	,	PUNCT
gujaf-185	201	84	el	el	PROPN
gujaf-185	201	85	-	-	PUNCT
gujaf-185	201	86	masry	masry	PROPN
gujaf-185	201	87	,	,	PUNCT
gujaf-185	201	88	and	and	CCONJ
gujaf-185	201	89	yousry	yousry	NOUN
gujaf-185	201	90	(	(	PUNCT
gujaf-185	201	91	2019	2019	NUM
gujaf-185	201	92	)	)	PUNCT
gujaf-185	201	93	control	control	NOUN
gujaf-185	201	94	variable	variable	ADJ
gujaf-185	201	95	firm	firm	NOUN
gujaf-185	201	96	’s	’s	PART
gujaf-185	201	97	size	size	NOUN
gujaf-185	201	98	(	(	PUNCT
gujaf-185	201	99	fsz	fsz	NOUN
gujaf-185	201	100	)	)	PUNCT
gujaf-185	201	101	natural	natural	ADJ
gujaf-185	201	102	log	log	NOUN
gujaf-185	201	103	of	of	ADP
gujaf-185	201	104	total	total	ADJ
gujaf-185	201	105	assets	asset	NOUN
gujaf-185	201	106	opoku	opoku	NOUN
gujaf-185	201	107	,	,	PUNCT
gujaf-185	201	108	adu	adu	PROPN
gujaf-185	201	109	and	and	CCONJ
gujaf-185	201	110	anarfi	anarfi	PROPN
gujaf-185	201	111	(	(	PUNCT
gujaf-185	201	112	2013	2013	NUM
gujaf-185	201	113	)	)	PUNCT
gujaf-185	201	114	,	,	PUNCT
gujaf-185	201	115	rajha	rajha	NOUN
gujaf-185	201	116	and	and	CCONJ
gujaf-185	201	117	alslehat	alslehat	NOUN
gujaf-185	201	118	(	(	PUNCT
gujaf-185	201	119	2014	2014	NUM
gujaf-185	201	120	)	)	PUNCT
gujaf-185	201	121	source	source	NOUN
gujaf-185	201	122	:	:	PUNCT
gujaf-185	201	123	compiled	compile	VERB
gujaf-185	201	124	by	by	ADP
gujaf-185	201	125	authors	author	NOUN
gujaf-185	201	126	from	from	ADP
gujaf-185	201	127	prior	prior	ADJ
gujaf-185	201	128	literature	literature	NOUN
gujaf-185	201	129	,	,	PUNCT
gujaf-185	201	130	2022	2022	NUM
gujaf-185	201	131	.	.	PUNCT
gujaf-185	202	1	the	the	DET
gujaf-185	202	2	direct	direct	ADJ
gujaf-185	202	3	link	link	NOUN
gujaf-185	202	4	between	between	ADP
gujaf-185	202	5	the	the	DET
gujaf-185	202	6	independent	independent	ADJ
gujaf-185	202	7	variable	variable	NOUN
gujaf-185	202	8	and	and	CCONJ
gujaf-185	202	9	the	the	DET
gujaf-185	202	10	dependent	dependent	ADJ
gujaf-185	202	11	variable	variable	NOUN
gujaf-185	202	12	is	be	AUX
gujaf-185	202	13	summarized	summarize	VERB
gujaf-185	202	14	by	by	ADP
gujaf-185	202	15	this	this	DET
gujaf-185	202	16	model	model	NOUN
gujaf-185	202	17	.	.	PUNCT
gujaf-185	203	1	capital	capital	NOUN
gujaf-185	203	2	adequacy	adequacy	NOUN
gujaf-185	203	3	(	(	PUNCT
gujaf-185	203	4	ca	ca	NOUN
gujaf-185	203	5	)	)	PUNCT
gujaf-185	203	6	,	,	PUNCT
gujaf-185	203	7	liquidity	liquidity	NOUN
gujaf-185	203	8	risk	risk	NOUN
gujaf-185	203	9	(	(	PUNCT
gujaf-185	203	10	lr	lr	NOUN
gujaf-185	203	11	)	)	PUNCT
gujaf-185	203	12	,	,	PUNCT
gujaf-185	203	13	cash	cash	NOUN
gujaf-185	203	14	flow	flow	NOUN
gujaf-185	203	15	(	(	PUNCT
gujaf-185	203	16	cf	cf	NOUN
gujaf-185	203	17	)	)	PUNCT
gujaf-185	203	18	,	,	PUNCT
gujaf-185	203	19	and	and	CCONJ
gujaf-185	203	20	the	the	DET
gujaf-185	203	21	correlation	correlation	NOUN
gujaf-185	203	22	between	between	ADP
gujaf-185	203	23	operational	operational	ADJ
gujaf-185	203	24	efficiency	efficiency	NOUN
gujaf-185	203	25	(	(	PUNCT
gujaf-185	203	26	oe	oe	NOUN
gujaf-185	203	27	)	)	PUNCT
gujaf-185	203	28	and	and	CCONJ
gujaf-185	203	29	return	return	VERB
gujaf-185	203	30	on	on	ADP
gujaf-185	203	31	assets	asset	NOUN
gujaf-185	203	32	gusau	gusau	ADJ
gujaf-185	203	33	journal	journal	NOUN
gujaf-185	203	34	of	of	ADP
gujaf-185	203	35	accounting	accounting	NOUN
gujaf-185	203	36	and	and	CCONJ
gujaf-185	203	37	finance	finance	NOUN
gujaf-185	203	38	,	,	PUNCT
gujaf-185	203	39	vol	vol	NOUN
gujaf-185	203	40	.	.	PROPN
gujaf-185	204	1	3	3	NUM
gujaf-185	204	2	,	,	PUNCT
gujaf-185	204	3	issue	issue	NOUN
gujaf-185	204	4	3	3	NUM
gujaf-185	204	5	,	,	PUNCT
gujaf-185	204	6	october	october	PROPN
gujaf-185	204	7	,	,	PUNCT
gujaf-185	204	8	2022	2022	NUM
gujaf-185	204	9	148	148	NUM
gujaf-185	204	10	are	be	AUX
gujaf-185	204	11	the	the	DET
gujaf-185	204	12	benchmark	benchmark	ADJ
gujaf-185	204	13	model	model	NOUN
gujaf-185	204	14	's	's	PART
gujaf-185	204	15	independent	independent	ADJ
gujaf-185	204	16	variables	variable	NOUN
gujaf-185	204	17	.	.	PUNCT
gujaf-185	205	1	the	the	DET
gujaf-185	205	2	definition	definition	NOUN
gujaf-185	205	3	of	of	ADP
gujaf-185	205	4	dependent	dependent	ADJ
gujaf-185	205	5	variables	variable	NOUN
gujaf-185	205	6	(	(	PUNCT
gujaf-185	205	7	roa	roa	NOUN
gujaf-185	205	8	)	)	PUNCT
gujaf-185	205	9	is	be	AUX
gujaf-185	205	10	as	as	SCONJ
gujaf-185	205	11	follows	follow	VERB
gujaf-185	205	12	:	:	PUNCT
gujaf-185	205	13	roa	roa	PROPN
gujaf-185	205	14	it	it	PRON
gujaf-185	206	1	=	=	PUNCT
gujaf-185	206	2	β0	β0	PROPN
gujaf-185	207	1	+	+	CCONJ
gujaf-185	207	2	β1cait	β1cait	NOUN
gujaf-185	208	1	+	+	CCONJ
gujaf-185	208	2	β2lrit	β2lrit	PROPN
gujaf-185	209	1	+	+	CCONJ
gujaf-185	209	2	β3cf	β3cf	PUNCT
gujaf-185	209	3	it	it	PRON
gujaf-185	209	4	+	+	CCONJ
gujaf-185	209	5	β4oe	β4oe	VERB
gujaf-185	209	6	it	it	PRON
gujaf-185	209	7	+	+	CCONJ
gujaf-185	209	8	β5fsz	β5fsz	NUM
gujaf-185	209	9	it	it	PRON
gujaf-185	209	10	+	+	CCONJ
gujaf-185	209	11	ɐit	ɐit	NOUN
gujaf-185	209	12	where	where	SCONJ
gujaf-185	209	13	:	:	PUNCT
gujaf-185	209	14	roa	roa	PROPN
gujaf-185	209	15	=	=	PUNCT
gujaf-185	209	16	return	return	NOUN
gujaf-185	209	17	on	on	ADP
gujaf-185	209	18	asset	asset	NOUN
gujaf-185	209	19	it=	it=	NOUN
gujaf-185	209	20	firm	firm	ADJ
gujaf-185	209	21	and	and	CCONJ
gujaf-185	209	22	time	time	NOUN
gujaf-185	209	23	variant	variant	ADJ
gujaf-185	209	24	β0	β0	NOUN
gujaf-185	209	25	=	=	PUNCT
gujaf-185	209	26	intercept	intercept	NOUN
gujaf-185	209	27	β1β4	β1β4	NOUN
gujaf-185	209	28	=	=	NOUN
gujaf-185	209	29	coefficient	coefficient	NOUN
gujaf-185	209	30	of	of	ADP
gujaf-185	209	31	the	the	DET
gujaf-185	209	32	explanatory	explanatory	ADJ
gujaf-185	209	33	variable	variable	NOUN
gujaf-185	209	34	ca	ca	NOUN
gujaf-185	209	35	=	=	SYM
gujaf-185	209	36	capital	capital	NOUN
gujaf-185	209	37	adequacy	adequacy	NOUN
gujaf-185	209	38	(	(	PUNCT
gujaf-185	209	39	independent	independent	ADJ
gujaf-185	209	40	variable	variable	NOUN
gujaf-185	209	41	)	)	PUNCT
gujaf-185	209	42	lr	lr	NOUN
gujaf-185	209	43	=	=	NOUN
gujaf-185	209	44	liquidity	liquidity	NOUN
gujaf-185	209	45	risk	risk	NOUN
gujaf-185	209	46	(	(	PUNCT
gujaf-185	209	47	independent	independent	ADJ
gujaf-185	209	48	variable	variable	NOUN
gujaf-185	209	49	)	)	PUNCT
gujaf-185	209	50	cf=	cf=	PROPN
gujaf-185	209	51	cash	cash	NOUN
gujaf-185	209	52	flows	flow	NOUN
gujaf-185	209	53	(	(	PUNCT
gujaf-185	209	54	independent	independent	ADJ
gujaf-185	209	55	variable	variable	NOUN
gujaf-185	209	56	)	)	PUNCT
gujaf-185	209	57	oe=	oe=	PROPN
gujaf-185	209	58	operating	operating	NOUN
gujaf-185	209	59	efficiency	efficiency	NOUN
gujaf-185	209	60	(	(	PUNCT
gujaf-185	209	61	independent	independent	ADJ
gujaf-185	209	62	variable	variable	NOUN
gujaf-185	209	63	)	)	PUNCT
gujaf-185	209	64	fsz=	fsz=	PROPN
gujaf-185	209	65	firm	firm	ADJ
gujaf-185	209	66	size	size	NOUN
gujaf-185	209	67	(	(	PUNCT
gujaf-185	209	68	control	control	NOUN
gujaf-185	209	69	variable	variable	NOUN
gujaf-185	209	70	)	)	PUNCT
gujaf-185	209	71	ɐ	ɐ	NOUN
gujaf-185	209	72	=	=	NOUN
gujaf-185	209	73	error	error	NOUN
gujaf-185	209	74	term	term	NOUN
gujaf-185	209	75	of	of	ADP
gujaf-185	209	76	the	the	DET
gujaf-185	209	77	model	model	NOUN
gujaf-185	209	78	4	4	NUM
gujaf-185	209	79	.	.	NOUN
gujaf-185	209	80	result	result	NOUN
gujaf-185	209	81	and	and	CCONJ
gujaf-185	209	82	discussion	discussion	VERB
gujaf-185	209	83	the	the	DET
gujaf-185	209	84	results	result	NOUN
gujaf-185	209	85	of	of	ADP
gujaf-185	209	86	numerous	numerous	ADJ
gujaf-185	209	87	tests	test	NOUN
gujaf-185	209	88	conducted	conduct	VERB
gujaf-185	209	89	on	on	ADP
gujaf-185	209	90	the	the	DET
gujaf-185	209	91	data	datum	NOUN
gujaf-185	209	92	obtained	obtain	VERB
gujaf-185	209	93	are	be	AUX
gujaf-185	209	94	presented	present	VERB
gujaf-185	209	95	,	,	PUNCT
gujaf-185	209	96	examined	examine	VERB
gujaf-185	209	97	,	,	PUNCT
gujaf-185	209	98	and	and	CCONJ
gujaf-185	209	99	interpreted	interpret	VERB
gujaf-185	209	100	in	in	ADP
gujaf-185	209	101	this	this	DET
gujaf-185	209	102	part	part	NOUN
gujaf-185	209	103	.	.	PUNCT
gujaf-185	210	1	it	it	PRON
gujaf-185	210	2	also	also	ADV
gujaf-185	210	3	addresses	address	VERB
gujaf-185	210	4	the	the	DET
gujaf-185	210	5	key	key	ADJ
gujaf-185	210	6	findings	finding	NOUN
gujaf-185	210	7	of	of	ADP
gujaf-185	210	8	the	the	DET
gujaf-185	210	9	study	study	NOUN
gujaf-185	210	10	,	,	PUNCT
gujaf-185	210	11	the	the	DET
gujaf-185	210	12	reliability	reliability	NOUN
gujaf-185	210	13	of	of	ADP
gujaf-185	210	14	the	the	DET
gujaf-185	210	15	findings	finding	NOUN
gujaf-185	210	16	,	,	PUNCT
gujaf-185	210	17	and	and	CCONJ
gujaf-185	210	18	their	their	PRON
gujaf-185	210	19	policy	policy	NOUN
gujaf-185	210	20	-	-	PUNCT
gujaf-185	210	21	related	relate	VERB
gujaf-185	210	22	ramifications	ramification	NOUN
gujaf-185	210	23	.	.	PUNCT
gujaf-185	211	1	table	table	NOUN
gujaf-185	211	2	4.1	4.1	NUM
gujaf-185	211	3	summary	summary	NOUN
gujaf-185	211	4	of	of	ADP
gujaf-185	211	5	descriptive	descriptive	ADJ
gujaf-185	211	6	statistics	statistic	NOUN
gujaf-185	211	7	variables	variable	NOUN
gujaf-185	211	8	mean	mean	VERB
gujaf-185	211	9	std	std	X
gujaf-185	211	10	.	.	PROPN
gujaf-185	211	11	dev	dev	PROPN
gujaf-185	211	12	.	.	PUNCT
gujaf-185	212	1	min	min	PROPN
gujaf-185	212	2	max	max	PROPN
gujaf-185	212	3	roa	roa	PROPN
gujaf-185	212	4	0.464	0.464	NUM
gujaf-185	212	5	0.126	0.126	NUM
gujaf-185	212	6	0.23	0.23	NUM
gujaf-185	212	7	0.68	0.68	NUM
gujaf-185	212	8	car	car	NOUN
gujaf-185	212	9	0.254	0.254	NUM
gujaf-185	212	10	0.089	0.089	NUM
gujaf-185	212	11	0.14	0.14	NUM
gujaf-185	212	12	0.57	0.57	NUM
gujaf-185	212	13	lr	lr	NOUN
gujaf-185	212	14	0.516	0.516	NUM
gujaf-185	212	15	0.161	0.161	NUM
gujaf-185	212	16	0.18	0.18	NUM
gujaf-185	212	17	0.96	0.96	NUM
gujaf-185	212	18	cf	cf	NOUN
gujaf-185	212	19	0.096	0.096	NUM
gujaf-185	212	20	0.080	0.080	NUM
gujaf-185	212	21	0.01	0.01	NUM
gujaf-185	212	22	0.33	0.33	NUM
gujaf-185	212	23	oe	oe	NOUN
gujaf-185	212	24	0.655	0.655	NUM
gujaf-185	212	25	0.166	0.166	NUM
gujaf-185	212	26	0.24	0.24	NUM
gujaf-185	212	27	1.32	1.32	NUM
gujaf-185	212	28	fsize	fsize	NOUN
gujaf-185	212	29	12.374	12.374	NUM
gujaf-185	212	30	0.653	0.653	NUM
gujaf-185	212	31	11.86	11.86	NUM
gujaf-185	212	32	17.89	17.89	NUM
gujaf-185	212	33	source	source	NOUN
gujaf-185	212	34	:	:	PUNCT
gujaf-185	212	35	stata	stata	VERB
gujaf-185	212	36	13	13	NUM
gujaf-185	212	37	output	output	NOUN
gujaf-185	212	38	,	,	PUNCT
gujaf-185	212	39	2022	2022	NUM
gujaf-185	212	40	table	table	NOUN
gujaf-185	212	41	4.1	4.1	NUM
gujaf-185	212	42	provides	provide	VERB
gujaf-185	212	43	a	a	DET
gujaf-185	212	44	summary	summary	NOUN
gujaf-185	212	45	of	of	ADP
gujaf-185	212	46	the	the	DET
gujaf-185	212	47	descriptive	descriptive	ADJ
gujaf-185	212	48	statistics	statistic	NOUN
gujaf-185	212	49	of	of	ADP
gujaf-185	212	50	return	return	NOUN
gujaf-185	212	51	rate	rate	NOUN
gujaf-185	212	52	measured	measure	VERB
gujaf-185	212	53	by	by	ADP
gujaf-185	212	54	return	return	NOUN
gujaf-185	212	55	on	on	ADP
gujaf-185	212	56	asset	asset	NOUN
gujaf-185	212	57	(	(	PUNCT
gujaf-185	212	58	roa	roa	NOUN
gujaf-185	212	59	)	)	PUNCT
gujaf-185	212	60	reveals	reveal	VERB
gujaf-185	212	61	an	an	DET
gujaf-185	212	62	average	average	NOUN
gujaf-185	212	63	of	of	ADP
gujaf-185	212	64	approximately	approximately	ADV
gujaf-185	212	65	46	46	NUM
gujaf-185	212	66	%	%	NOUN
gujaf-185	212	67	.	.	PUNCT
gujaf-185	213	1	the	the	DET
gujaf-185	213	2	roa	roa	NOUN
gujaf-185	213	3	measures	measure	VERB
gujaf-185	213	4	the	the	DET
gujaf-185	213	5	contribution	contribution	NOUN
gujaf-185	213	6	of	of	ADP
gujaf-185	213	7	net	net	ADJ
gujaf-185	213	8	income	income	NOUN
gujaf-185	213	9	per	per	ADP
gujaf-185	213	10	naira	naira	PROPN
gujaf-185	213	11	(	(	PUNCT
gujaf-185	213	12	local	local	ADJ
gujaf-185	213	13	currency	currency	NOUN
gujaf-185	213	14	)	)	PUNCT
gujaf-185	213	15	invested	invest	VERB
gujaf-185	213	16	by	by	ADP
gujaf-185	213	17	the	the	DET
gujaf-185	213	18	firms	firm	NOUN
gujaf-185	213	19	’	’	PART
gujaf-185	213	20	stockholders	stockholder	NOUN
gujaf-185	213	21	;	;	PUNCT
gujaf-185	213	22	a	a	DET
gujaf-185	213	23	measure	measure	NOUN
gujaf-185	213	24	of	of	ADP
gujaf-185	213	25	the	the	DET
gujaf-185	213	26	efficiency	efficiency	NOUN
gujaf-185	213	27	of	of	ADP
gujaf-185	213	28	the	the	DET
gujaf-185	213	29	owners	owner	NOUN
gujaf-185	213	30	’	'	PUNCT
gujaf-185	213	31	invested	invest	VERB
gujaf-185	213	32	capital	capital	NOUN
gujaf-185	213	33	.	.	PUNCT
gujaf-185	214	1	the	the	DET
gujaf-185	214	2	maximum	maximum	ADJ
gujaf-185	214	3	and	and	CCONJ
gujaf-185	214	4	minimum	minimum	ADJ
gujaf-185	214	5	values	value	NOUN
gujaf-185	214	6	of	of	ADP
gujaf-185	214	7	roa	roa	PROPN
gujaf-185	214	8	were	be	AUX
gujaf-185	214	9	0.68	0.68	NUM
gujaf-185	214	10	and	and	CCONJ
gujaf-185	214	11	0.23respectively	0.23respectively	ADV
gujaf-185	214	12	.	.	PUNCT
gujaf-185	215	1	that	that	PRON
gujaf-185	215	2	means	mean	VERB
gujaf-185	215	3	the	the	DET
gujaf-185	215	4	most	most	ADV
gujaf-185	215	5	profitable	profitable	ADJ
gujaf-185	215	6	deposit	deposit	NOUN
gujaf-185	215	7	money	money	NOUN
gujaf-185	215	8	banks	bank	NOUN
gujaf-185	215	9	earned	earn	VERB
gujaf-185	215	10	n0.68	n0.68	PROPN
gujaf-185	215	11	of	of	ADP
gujaf-185	215	12	net	net	ADJ
gujaf-185	215	13	income	income	NOUN
gujaf-185	215	14	from	from	ADP
gujaf-185	215	15	a	a	DET
gujaf-185	215	16	single	single	ADJ
gujaf-185	215	17	n1	n1	NOUN
gujaf-185	215	18	of	of	ADP
gujaf-185	215	19	asset	asset	NOUN
gujaf-185	215	20	investment	investment	NOUN
gujaf-185	215	21	and	and	CCONJ
gujaf-185	215	22	the	the	DET
gujaf-185	215	23	minimum	minimum	ADJ
gujaf-185	215	24	n0.23	n0.23	PROPN
gujaf-185	215	25	.	.	PUNCT
gujaf-185	216	1	the	the	DET
gujaf-185	216	2	standard	standard	ADJ
gujaf-185	216	3	deviation	deviation	NOUN
gujaf-185	216	4	of	of	ADP
gujaf-185	216	5	roa	roa	PROPN
gujaf-185	216	6	is	be	AUX
gujaf-185	216	7	.126	.126	NUM
gujaf-185	216	8	,	,	PUNCT
gujaf-185	216	9	shows	show	VERB
gujaf-185	216	10	lower	low	ADJ
gujaf-185	216	11	variability	variability	NOUN
gujaf-185	216	12	across	across	ADP
gujaf-185	216	13	deposit	deposit	NOUN
gujaf-185	216	14	money	money	NOUN
gujaf-185	216	15	banks	bank	NOUN
gujaf-185	216	16	.	.	PUNCT
gujaf-185	217	1	as	as	SCONJ
gujaf-185	217	2	indicated	indicate	VERB
gujaf-185	217	3	from	from	ADP
gujaf-185	217	4	table	table	NOUN
gujaf-185	217	5	4.2.1	4.2.1	NUM
gujaf-185	217	6	,	,	PUNCT
gujaf-185	217	7	the	the	DET
gujaf-185	217	8	average	average	NOUN
gujaf-185	217	9	of	of	ADP
gujaf-185	217	10	capital	capital	NOUN
gujaf-185	217	11	adequacy	adequacy	NOUN
gujaf-185	217	12	is	be	AUX
gujaf-185	217	13	approximately	approximately	ADV
gujaf-185	217	14	25	25	NUM
gujaf-185	217	15	%	%	NOUN
gujaf-185	217	16	.	.	PUNCT
gujaf-185	218	1	the	the	DET
gujaf-185	218	2	standard	standard	ADJ
gujaf-185	218	3	deviation	deviation	NOUN
gujaf-185	218	4	of	of	ADP
gujaf-185	218	5	9	9	NUM
gujaf-185	218	6	%	%	NOUN
gujaf-185	218	7	indicates	indicate	VERB
gujaf-185	218	8	wide	wide	ADJ
gujaf-185	218	9	variation	variation	NOUN
gujaf-185	218	10	across	across	ADP
gujaf-185	218	11	the	the	DET
gujaf-185	218	12	sampled	sample	VERB
gujaf-185	218	13	gusau	gusau	ADJ
gujaf-185	218	14	journal	journal	NOUN
gujaf-185	218	15	of	of	ADP
gujaf-185	218	16	accounting	accounting	NOUN
gujaf-185	218	17	and	and	CCONJ
gujaf-185	218	18	finance	finance	NOUN
gujaf-185	218	19	,	,	PUNCT
gujaf-185	218	20	vol	vol	NOUN
gujaf-185	218	21	.	.	PROPN
gujaf-185	218	22	3	3	NUM
gujaf-185	218	23	,	,	PUNCT
gujaf-185	218	24	issue	issue	NOUN
gujaf-185	218	25	3	3	NUM
gujaf-185	218	26	,	,	PUNCT
gujaf-185	218	27	october	october	PROPN
gujaf-185	218	28	,	,	PUNCT
gujaf-185	218	29	2022	2022	NUM
gujaf-185	218	30	149	149	NUM
gujaf-185	218	31	banks	bank	NOUN
gujaf-185	218	32	.	.	PUNCT
gujaf-185	219	1	the	the	DET
gujaf-185	219	2	minimum	minimum	NOUN
gujaf-185	219	3	and	and	CCONJ
gujaf-185	219	4	maximum	maximum	NOUN
gujaf-185	219	5	of	of	ADP
gujaf-185	219	6	car	car	NOUN
gujaf-185	219	7	of	of	ADP
gujaf-185	219	8	0.14	0.14	NUM
gujaf-185	219	9	and	and	CCONJ
gujaf-185	219	10	0.57	0.57	NUM
gujaf-185	219	11	indicate	indicate	VERB
gujaf-185	219	12	that	that	SCONJ
gujaf-185	219	13	some	some	PRON
gujaf-185	219	14	of	of	ADP
gujaf-185	219	15	the	the	DET
gujaf-185	219	16	selected	select	VERB
gujaf-185	219	17	banks	bank	NOUN
gujaf-185	219	18	for	for	ADP
gujaf-185	219	19	this	this	DET
gujaf-185	219	20	study	study	NOUN
gujaf-185	219	21	failed	fail	VERB
gujaf-185	219	22	to	to	PART
gujaf-185	219	23	meet	meet	VERB
gujaf-185	219	24	the	the	DET
gujaf-185	219	25	prudential	prudential	ADJ
gujaf-185	219	26	guideline	guideline	NOUN
gujaf-185	219	27	by	by	ADP
gujaf-185	219	28	central	central	ADJ
gujaf-185	219	29	bank	bank	PROPN
gujaf-185	219	30	of	of	ADP
gujaf-185	219	31	nigeria	nigeria	PROPN
gujaf-185	219	32	that	that	PRON
gujaf-185	219	33	stipulated	stipulate	VERB
gujaf-185	219	34	minimum	minimum	NOUN
gujaf-185	219	35	of	of	ADP
gujaf-185	219	36	15	15	NUM
gujaf-185	219	37	%	%	NOUN
gujaf-185	219	38	car	car	NOUN
gujaf-185	219	39	banks	bank	NOUN
gujaf-185	219	40	that	that	PRON
gujaf-185	219	41	possessed	possess	VERB
gujaf-185	219	42	international	international	ADJ
gujaf-185	219	43	banking	banking	NOUN
gujaf-185	219	44	operating	operating	NOUN
gujaf-185	219	45	license	license	NOUN
gujaf-185	219	46	as	as	ADP
gujaf-185	219	47	a	a	DET
gujaf-185	219	48	buffer	buffer	NOUN
gujaf-185	219	49	to	to	PART
gujaf-185	219	50	curb	curb	VERB
gujaf-185	219	51	any	any	DET
gujaf-185	219	52	unforeseen	unforeseen	ADJ
gujaf-185	219	53	risk	risk	NOUN
gujaf-185	219	54	and	and	CCONJ
gujaf-185	219	55	uncertainties	uncertainty	NOUN
gujaf-185	219	56	that	that	PRON
gujaf-185	219	57	may	may	AUX
gujaf-185	219	58	stem	stem	VERB
gujaf-185	219	59	from	from	ADP
gujaf-185	219	60	loan	loan	NOUN
gujaf-185	219	61	extension	extension	NOUN
gujaf-185	219	62	.	.	PUNCT
gujaf-185	220	1	the	the	DET
gujaf-185	220	2	average	average	ADJ
gujaf-185	220	3	value	value	NOUN
gujaf-185	220	4	of	of	ADP
gujaf-185	220	5	the	the	DET
gujaf-185	220	6	liquidity	liquidity	NOUN
gujaf-185	220	7	measured	measure	VERB
gujaf-185	220	8	by	by	ADP
gujaf-185	220	9	liquid	liquid	ADJ
gujaf-185	220	10	risk	risk	NOUN
gujaf-185	220	11	is	be	AUX
gujaf-185	220	12	approximately	approximately	ADV
gujaf-185	220	13	52	52	NUM
gujaf-185	220	14	%	%	NOUN
gujaf-185	220	15	.	.	PUNCT
gujaf-185	221	1	the	the	DET
gujaf-185	221	2	average	average	ADJ
gujaf-185	221	3	value	value	NOUN
gujaf-185	221	4	indicates	indicate	VERB
gujaf-185	221	5	that	that	SCONJ
gujaf-185	221	6	for	for	ADP
gujaf-185	221	7	each	each	DET
gujaf-185	221	8	one	one	NUM
gujaf-185	221	9	naira	naira	PROPN
gujaf-185	221	10	current	current	ADJ
gujaf-185	221	11	liability	liability	NOUN
gujaf-185	221	12	,	,	PUNCT
gujaf-185	221	13	there	there	PRON
gujaf-185	221	14	is	be	VERB
gujaf-185	221	15	n0.52	n0.52	PROPN
gujaf-185	221	16	liquid	liquid	ADJ
gujaf-185	221	17	asset	asset	NOUN
gujaf-185	221	18	to	to	PART
gujaf-185	221	19	meet	meet	VERB
gujaf-185	221	20	obligation	obligation	NOUN
gujaf-185	221	21	.	.	PUNCT
gujaf-185	222	1	the	the	DET
gujaf-185	222	2	minimum	minimum	ADJ
gujaf-185	222	3	and	and	CCONJ
gujaf-185	222	4	maximum	maximum	ADJ
gujaf-185	222	5	values	value	NOUN
gujaf-185	222	6	are	be	AUX
gujaf-185	222	7	18	18	NUM
gujaf-185	222	8	%	%	NOUN
gujaf-185	222	9	and	and	CCONJ
gujaf-185	222	10	96	96	NUM
gujaf-185	222	11	%	%	NOUN
gujaf-185	222	12	respectively	respectively	ADV
gujaf-185	222	13	for	for	ADP
gujaf-185	222	14	the	the	DET
gujaf-185	222	15	study	study	NOUN
gujaf-185	222	16	period	period	NOUN
gujaf-185	222	17	.	.	PUNCT
gujaf-185	223	1	it	it	PRON
gujaf-185	223	2	means	mean	VERB
gujaf-185	223	3	that	that	SCONJ
gujaf-185	223	4	the	the	DET
gujaf-185	223	5	most	most	ADV
gujaf-185	223	6	liquid	liquid	ADJ
gujaf-185	223	7	listed	list	VERB
gujaf-185	223	8	banks	bank	NOUN
gujaf-185	223	9	has	have	VERB
gujaf-185	223	10	n0.96	n0.96	PROPN
gujaf-185	223	11	naira	naira	ADJ
gujaf-185	223	12	to	to	PART
gujaf-185	223	13	meet	meet	VERB
gujaf-185	223	14	obligation	obligation	NOUN
gujaf-185	223	15	which	which	PRON
gujaf-185	223	16	is	be	AUX
gujaf-185	223	17	more	more	ADJ
gujaf-185	223	18	than	than	ADP
gujaf-185	223	19	the	the	DET
gujaf-185	223	20	minimum	minimum	ADJ
gujaf-185	223	21	standard	standard	ADJ
gujaf-185	223	22	rate	rate	NOUN
gujaf-185	223	23	of	of	ADP
gujaf-185	223	24	30	30	NUM
gujaf-185	223	25	%	%	NOUN
gujaf-185	223	26	stipulated	stipulate	VERB
gujaf-185	223	27	by	by	ADP
gujaf-185	223	28	cbn	cbn	PROPN
gujaf-185	223	29	in	in	ADP
gujaf-185	223	30	2017	2017	NUM
gujaf-185	223	31	.	.	PUNCT
gujaf-185	224	1	however	however	ADV
gujaf-185	224	2	,	,	PUNCT
gujaf-185	224	3	nigeria	nigeria	PROPN
gujaf-185	224	4	listed	list	VERB
gujaf-185	224	5	banks	bank	NOUN
gujaf-185	224	6	that	that	PRON
gujaf-185	224	7	have	have	VERB
gujaf-185	224	8	less	less	ADJ
gujaf-185	224	9	liquid	liquid	NOUN
gujaf-185	224	10	have	have	VERB
gujaf-185	224	11	18	18	NUM
gujaf-185	224	12	kobo	kobo	NOUN
gujaf-185	224	13	to	to	PART
gujaf-185	224	14	meet	meet	VERB
gujaf-185	224	15	obligation	obligation	NOUN
gujaf-185	224	16	which	which	PRON
gujaf-185	224	17	is	be	AUX
gujaf-185	224	18	less	less	ADJ
gujaf-185	224	19	than	than	ADP
gujaf-185	224	20	the	the	DET
gujaf-185	224	21	minimum	minimum	NOUN
gujaf-185	224	22	rate	rate	NOUN
gujaf-185	224	23	.	.	PUNCT
gujaf-185	225	1	the	the	DET
gujaf-185	225	2	average	average	ADJ
gujaf-185	225	3	value	value	NOUN
gujaf-185	225	4	of	of	ADP
gujaf-185	225	5	cash	cash	NOUN
gujaf-185	225	6	flow	flow	NOUN
gujaf-185	225	7	is	be	AUX
gujaf-185	225	8	approximately	approximately	ADV
gujaf-185	225	9	10	10	NUM
gujaf-185	225	10	%	%	NOUN
gujaf-185	225	11	with	with	ADP
gujaf-185	225	12	a	a	DET
gujaf-185	225	13	correspond	correspond	ADJ
gujaf-185	225	14	standard	standard	ADJ
gujaf-185	225	15	deviation	deviation	NOUN
gujaf-185	225	16	of	of	ADP
gujaf-185	225	17	approximately	approximately	ADV
gujaf-185	225	18	8	8	NUM
gujaf-185	225	19	%	%	NOUN
gujaf-185	225	20	,	,	PUNCT
gujaf-185	225	21	which	which	PRON
gujaf-185	225	22	indicates	indicate	VERB
gujaf-185	225	23	lower	low	ADJ
gujaf-185	225	24	variation	variation	NOUN
gujaf-185	225	25	across	across	ADP
gujaf-185	225	26	the	the	DET
gujaf-185	225	27	sampled	sample	VERB
gujaf-185	225	28	banks	bank	NOUN
gujaf-185	225	29	.	.	PUNCT
gujaf-185	226	1	the	the	DET
gujaf-185	226	2	minimum	minimum	NOUN
gujaf-185	226	3	and	and	CCONJ
gujaf-185	226	4	maximum	maximum	NOUN
gujaf-185	226	5	of	of	ADP
gujaf-185	226	6	cash	cash	NOUN
gujaf-185	226	7	flows	flow	NOUN
gujaf-185	226	8	are	be	AUX
gujaf-185	226	9	.01	.01	NUM
gujaf-185	226	10	and	and	CCONJ
gujaf-185	226	11	.33	.33	NUM
gujaf-185	226	12	respectively	respectively	ADV
gujaf-185	226	13	.	.	PUNCT
gujaf-185	227	1	the	the	DET
gujaf-185	227	2	result	result	NOUN
gujaf-185	227	3	from	from	ADP
gujaf-185	227	4	table	table	NOUN
gujaf-185	227	5	4.1	4.1	NUM
gujaf-185	227	6	,	,	PUNCT
gujaf-185	227	7	shows	show	VERB
gujaf-185	227	8	that	that	SCONJ
gujaf-185	227	9	mean	mean	NOUN
gujaf-185	227	10	of	of	ADP
gujaf-185	227	11	operational	operational	ADJ
gujaf-185	227	12	efficiency	efficiency	NOUN
gujaf-185	227	13	is	be	AUX
gujaf-185	227	14	0.655	0.655	NUM
gujaf-185	227	15	,	,	PUNCT
gujaf-185	227	16	with	with	ADP
gujaf-185	227	17	the	the	DET
gujaf-185	227	18	standard	standard	ADJ
gujaf-185	227	19	deviation	deviation	NOUN
gujaf-185	227	20	of	of	ADP
gujaf-185	227	21	0.166	0.166	NUM
gujaf-185	227	22	,	,	PUNCT
gujaf-185	227	23	which	which	PRON
gujaf-185	227	24	indicates	indicate	VERB
gujaf-185	227	25	wider	wide	ADJ
gujaf-185	227	26	dispersion	dispersion	NOUN
gujaf-185	227	27	in	in	ADP
gujaf-185	227	28	the	the	DET
gujaf-185	227	29	extent	extent	NOUN
gujaf-185	227	30	of	of	ADP
gujaf-185	227	31	operating	operating	NOUN
gujaf-185	227	32	expenses	expense	NOUN
gujaf-185	227	33	to	to	ADP
gujaf-185	227	34	operating	operate	VERB
gujaf-185	227	35	income	income	NOUN
gujaf-185	227	36	across	across	ADP
gujaf-185	227	37	the	the	DET
gujaf-185	227	38	sampled	sample	VERB
gujaf-185	227	39	banks	bank	NOUN
gujaf-185	227	40	.	.	PUNCT
gujaf-185	228	1	the	the	DET
gujaf-185	228	2	minimum	minimum	NOUN
gujaf-185	228	3	and	and	CCONJ
gujaf-185	228	4	maximum	maximum	ADJ
gujaf-185	228	5	are	be	AUX
gujaf-185	228	6	values	value	NOUN
gujaf-185	228	7	0.24	0.24	NUM
gujaf-185	228	8	and	and	CCONJ
gujaf-185	228	9	1.32	1.32	NUM
gujaf-185	228	10	respectively	respectively	ADV
gujaf-185	228	11	.	.	PUNCT
gujaf-185	229	1	bank	bank	NOUN
gujaf-185	229	2	size	size	NOUN
gujaf-185	229	3	as	as	SCONJ
gujaf-185	229	4	control	control	NOUN
gujaf-185	229	5	variable	variable	NOUN
gujaf-185	229	6	has	have	VERB
gujaf-185	229	7	the	the	DET
gujaf-185	229	8	mean	mean	ADJ
gujaf-185	229	9	value	value	NOUN
gujaf-185	229	10	of	of	ADP
gujaf-185	229	11	12.37	12.37	NUM
gujaf-185	229	12	indicating	indicate	VERB
gujaf-185	229	13	that	that	SCONJ
gujaf-185	229	14	on	on	ADP
gujaf-185	229	15	average	average	ADJ
gujaf-185	229	16	;	;	PUNCT
gujaf-185	229	17	all	all	DET
gujaf-185	229	18	the	the	DET
gujaf-185	229	19	listed	list	VERB
gujaf-185	229	20	deposit	deposit	NOUN
gujaf-185	229	21	money	money	NOUN
gujaf-185	229	22	banks	bank	NOUN
gujaf-185	229	23	in	in	ADP
gujaf-185	229	24	nigeria	nigeria	PROPN
gujaf-185	229	25	have	have	VERB
gujaf-185	229	26	total	total	ADJ
gujaf-185	229	27	assets	asset	NOUN
gujaf-185	229	28	of	of	ADP
gujaf-185	229	29	n12.37	n12.37	NOUN
gujaf-185	229	30	trillion	trillion	NUM
gujaf-185	229	31	,	,	PUNCT
gujaf-185	229	32	while	while	SCONJ
gujaf-185	229	33	the	the	DET
gujaf-185	229	34	standard	standard	ADJ
gujaf-185	229	35	deviation	deviation	NOUN
gujaf-185	229	36	of	of	ADP
gujaf-185	229	37	approximately	approximately	ADV
gujaf-185	229	38	n0.65	n0.65	ADP
gujaf-185	229	39	trillion	trillion	NUM
gujaf-185	229	40	showing	show	VERB
gujaf-185	229	41	a	a	DET
gujaf-185	229	42	lower	low	ADJ
gujaf-185	229	43	deviation	deviation	NOUN
gujaf-185	229	44	of	of	ADP
gujaf-185	229	45	the	the	DET
gujaf-185	229	46	total	total	ADJ
gujaf-185	229	47	assets	asset	NOUN
gujaf-185	229	48	of	of	ADP
gujaf-185	229	49	listed	list	VERB
gujaf-185	229	50	deposit	deposit	NOUN
gujaf-185	229	51	money	money	NOUN
gujaf-185	229	52	banks	bank	NOUN
gujaf-185	229	53	in	in	ADP
gujaf-185	229	54	nigeria	nigeria	PROPN
gujaf-185	229	55	.	.	PUNCT
gujaf-185	230	1	bank	bank	NOUN
gujaf-185	230	2	size	size	NOUN
gujaf-185	230	3	has	have	VERB
gujaf-185	230	4	minimum	minimum	ADJ
gujaf-185	230	5	and	and	CCONJ
gujaf-185	230	6	maximum	maximum	ADJ
gujaf-185	230	7	values	value	NOUN
gujaf-185	230	8	of	of	ADP
gujaf-185	230	9	n11.86	n11.86	NOUN
gujaf-185	230	10	billion	billion	NUM
gujaf-185	230	11	and	and	CCONJ
gujaf-185	230	12	n17.89billion	n17.89billion	NOUN
gujaf-185	230	13	respectively	respectively	ADV
gujaf-185	230	14	.	.	PUNCT
gujaf-185	231	1	table	table	NOUN
gujaf-185	231	2	4.2	4.2	NUM
gujaf-185	231	3	pearson	pearson	PROPN
gujaf-185	231	4	correlations	correlation	NOUN
gujaf-185	231	5	roa	roa	PROPN
gujaf-185	231	6	car	car	NOUN
gujaf-185	231	7	lr	lr	NOUN
gujaf-185	231	8	cf	cf	NOUN
gujaf-185	231	9	oe	oe	PROPN
gujaf-185	231	10	fsize	fsize	NOUN
gujaf-185	231	11	variables	variable	NOUN
gujaf-185	231	12	roa	roa	PROPN
gujaf-185	231	13	1.000	1.000	NUM
gujaf-185	231	14	car	car	NOUN
gujaf-185	231	15	0.615	0.615	NUM
gujaf-185	231	16	1.000	1.000	NUM
gujaf-185	231	17	lr	lr	NOUN
gujaf-185	231	18	-0.897	-0.897	PUNCT
gujaf-185	231	19	-0.462	-0.462	NUM
gujaf-185	231	20	1.000	1.000	NUM
gujaf-185	231	21	cf	cf	NOUN
gujaf-185	231	22	-0.123	-0.123	NUM
gujaf-185	231	23	0.244	0.244	NUM
gujaf-185	231	24	0.190	0.190	NUM
gujaf-185	231	25	1.000	1.000	NUM
gujaf-185	231	26	oe	oe	NOUN
gujaf-185	231	27	0.131	0.131	NUM
gujaf-185	231	28	0.210	0.210	NUM
gujaf-185	231	29	-0.060	-0.060	NOUN
gujaf-185	231	30	-0.028	-0.028	ADP
gujaf-185	231	31	1.000	1.000	NUM
gujaf-185	231	32	fsize	fsize	NOUN
gujaf-185	231	33	-0.576	-0.576	NOUN
gujaf-185	231	34	0.065	0.065	NUM
gujaf-185	231	35	0.636	0.636	NUM
gujaf-185	231	36	0.321	0.321	NUM
gujaf-185	231	37	0.063	0.063	NUM
gujaf-185	231	38	1.000	1.000	NUM
gujaf-185	231	39	source	source	NOUN
gujaf-185	231	40	:	:	PUNCT
gujaf-185	231	41	stata	stata	NOUN
gujaf-185	231	42	output	output	NOUN
gujaf-185	231	43	,	,	PUNCT
gujaf-185	231	44	2022	2022	NUM
gujaf-185	231	45	gusau	gusau	PROPN
gujaf-185	231	46	journal	journal	NOUN
gujaf-185	231	47	of	of	ADP
gujaf-185	231	48	accounting	accounting	NOUN
gujaf-185	231	49	and	and	CCONJ
gujaf-185	231	50	finance	finance	NOUN
gujaf-185	231	51	,	,	PUNCT
gujaf-185	231	52	vol	vol	NOUN
gujaf-185	231	53	.	.	PROPN
gujaf-185	231	54	3	3	NUM
gujaf-185	231	55	,	,	PUNCT
gujaf-185	231	56	issue	issue	NOUN
gujaf-185	231	57	3	3	NUM
gujaf-185	231	58	,	,	PUNCT
gujaf-185	231	59	october	october	PROPN
gujaf-185	231	60	,	,	PUNCT
gujaf-185	231	61	2022	2022	NUM
gujaf-185	231	62	150	150	NUM
gujaf-185	231	63	the	the	DET
gujaf-185	231	64	result	result	NOUN
gujaf-185	231	65	of	of	ADP
gujaf-185	231	66	pearson	pearson	NOUN
gujaf-185	231	67	correlation	correlation	NOUN
gujaf-185	231	68	in	in	ADP
gujaf-185	231	69	table	table	NOUN
gujaf-185	231	70	4.2	4.2	NUM
gujaf-185	231	71	shows	show	VERB
gujaf-185	231	72	the	the	DET
gujaf-185	231	73	correlation	correlation	NOUN
gujaf-185	231	74	between	between	ADP
gujaf-185	231	75	explained	explain	VERB
gujaf-185	231	76	and	and	CCONJ
gujaf-185	231	77	explanatory	explanatory	ADJ
gujaf-185	231	78	variables	variable	NOUN
gujaf-185	231	79	of	of	ADP
gujaf-185	231	80	the	the	DET
gujaf-185	231	81	study	study	NOUN
gujaf-185	231	82	.	.	PUNCT
gujaf-185	232	1	it	it	PRON
gujaf-185	232	2	reveals	reveal	VERB
gujaf-185	232	3	that	that	SCONJ
gujaf-185	232	4	there	there	PRON
gujaf-185	232	5	is	be	VERB
gujaf-185	232	6	positive	positive	ADJ
gujaf-185	232	7	relationship	relationship	NOUN
gujaf-185	232	8	between	between	ADP
gujaf-185	232	9	capital	capital	NOUN
gujaf-185	232	10	adequacy	adequacy	NOUN
gujaf-185	232	11	and	and	CCONJ
gujaf-185	232	12	operating	operate	VERB
gujaf-185	232	13	efficiency	efficiency	NOUN
gujaf-185	232	14	with	with	ADP
gujaf-185	232	15	return	return	NOUN
gujaf-185	232	16	on	on	ADP
gujaf-185	232	17	asset	asset	NOUN
gujaf-185	232	18	.	.	PUNCT
gujaf-185	233	1	it	it	PRON
gujaf-185	233	2	means	mean	VERB
gujaf-185	233	3	that	that	SCONJ
gujaf-185	233	4	these	these	DET
gujaf-185	233	5	variables	variable	NOUN
gujaf-185	233	6	move	move	VERB
gujaf-185	233	7	in	in	ADP
gujaf-185	233	8	the	the	DET
gujaf-185	233	9	same	same	ADJ
gujaf-185	233	10	direction	direction	NOUN
gujaf-185	233	11	with	with	ADP
gujaf-185	233	12	return	return	NOUN
gujaf-185	233	13	on	on	ADP
gujaf-185	233	14	asset	asset	NOUN
gujaf-185	233	15	.	.	PUNCT
gujaf-185	234	1	however	however	ADV
gujaf-185	234	2	,	,	PUNCT
gujaf-185	234	3	liquidity	liquidity	NOUN
gujaf-185	234	4	risk	risk	NOUN
gujaf-185	234	5	,	,	PUNCT
gujaf-185	234	6	cash	cash	NOUN
gujaf-185	234	7	flows	flow	NOUN
gujaf-185	234	8	and	and	CCONJ
gujaf-185	234	9	firm	firm	ADJ
gujaf-185	234	10	size	size	NOUN
gujaf-185	234	11	have	have	VERB
gujaf-185	234	12	negative	negative	ADJ
gujaf-185	234	13	relationship	relationship	NOUN
gujaf-185	234	14	with	with	ADP
gujaf-185	234	15	return	return	NOUN
gujaf-185	234	16	on	on	ADP
gujaf-185	234	17	asset	asset	NOUN
gujaf-185	234	18	.	.	PUNCT
gujaf-185	235	1	it	it	PRON
gujaf-185	235	2	indicates	indicate	VERB
gujaf-185	235	3	that	that	SCONJ
gujaf-185	235	4	they	they	PRON
gujaf-185	235	5	have	have	AUX
gujaf-185	235	6	move	move	NOUN
gujaf-185	235	7	in	in	ADP
gujaf-185	235	8	opposite	opposite	ADJ
gujaf-185	235	9	direction	direction	NOUN
gujaf-185	235	10	with	with	ADP
gujaf-185	235	11	return	return	NOUN
gujaf-185	235	12	on	on	ADP
gujaf-185	235	13	asset	asset	NOUN
gujaf-185	235	14	.	.	PUNCT
gujaf-185	236	1	the	the	DET
gujaf-185	236	2	correlation	correlation	NOUN
gujaf-185	236	3	matrix	matrix	NOUN
gujaf-185	236	4	table	table	NOUN
gujaf-185	236	5	shows	show	VERB
gujaf-185	236	6	that	that	SCONJ
gujaf-185	236	7	there	there	PRON
gujaf-185	236	8	is	be	VERB
gujaf-185	236	9	no	no	DET
gujaf-185	236	10	presence	presence	NOUN
gujaf-185	236	11	of	of	ADP
gujaf-185	236	12	possible	possible	ADJ
gujaf-185	236	13	multicollinearity	multicollinearity	NOUN
gujaf-185	236	14	among	among	ADP
gujaf-185	236	15	the	the	DET
gujaf-185	236	16	independent	independent	ADJ
gujaf-185	236	17	variables	variable	NOUN
gujaf-185	236	18	.	.	PUNCT
gujaf-185	237	1	this	this	PRON
gujaf-185	237	2	is	be	AUX
gujaf-185	237	3	because	because	SCONJ
gujaf-185	237	4	the	the	DET
gujaf-185	237	5	highest	high	ADJ
gujaf-185	237	6	relationship	relationship	NOUN
gujaf-185	237	7	among	among	ADP
gujaf-185	237	8	the	the	DET
gujaf-185	237	9	independent	independent	ADJ
gujaf-185	237	10	variables	variable	NOUN
gujaf-185	237	11	is	be	AUX
gujaf-185	237	12	approximately	approximately	ADV
gujaf-185	237	13	64	64	NUM
gujaf-185	237	14	%	%	NOUN
gujaf-185	237	15	,	,	PUNCT
gujaf-185	237	16	and	and	CCONJ
gujaf-185	237	17	this	this	PRON
gujaf-185	237	18	goes	go	VERB
gujaf-185	237	19	below	below	ADP
gujaf-185	237	20	the	the	DET
gujaf-185	237	21	threshold	threshold	NOUN
gujaf-185	237	22	of	of	ADP
gujaf-185	237	23	80	80	NUM
gujaf-185	237	24	%	%	NOUN
gujaf-185	237	25	as	as	SCONJ
gujaf-185	237	26	propounded	propound	VERB
gujaf-185	237	27	by	by	ADP
gujaf-185	237	28	gujarati	gujarati	PROPN
gujaf-185	237	29	and	and	CCONJ
gujaf-185	237	30	porter	porter	PROPN
gujaf-185	237	31	(	(	PUNCT
gujaf-185	237	32	2009	2009	NUM
gujaf-185	237	33	)	)	PUNCT
gujaf-185	237	34	.	.	PUNCT
gujaf-185	238	1	therefore	therefore	ADV
gujaf-185	238	2	,	,	PUNCT
gujaf-185	238	3	there	there	PRON
gujaf-185	238	4	is	be	VERB
gujaf-185	238	5	no	no	DET
gujaf-185	238	6	possible	possible	ADJ
gujaf-185	238	7	presence	presence	NOUN
gujaf-185	238	8	of	of	ADP
gujaf-185	238	9	multicollinearity	multicollinearity	NOUN
gujaf-185	238	10	among	among	ADP
gujaf-185	238	11	the	the	DET
gujaf-185	238	12	independent	independent	ADJ
gujaf-185	238	13	variables	variable	NOUN
gujaf-185	238	14	.	.	PUNCT
gujaf-185	239	1	regression	regression	NOUN
gujaf-185	239	2	result	result	VERB
gujaf-185	239	3	the	the	DET
gujaf-185	239	4	multiple	multiple	ADJ
gujaf-185	239	5	regression	regression	NOUN
gujaf-185	239	6	results	result	NOUN
gujaf-185	239	7	for	for	ADP
gujaf-185	239	8	the	the	DET
gujaf-185	239	9	model	model	NOUN
gujaf-185	239	10	using	use	VERB
gujaf-185	239	11	linear	linear	NOUN
gujaf-185	239	12	least	least	ADJ
gujaf-185	239	13	squares	square	NOUN
gujaf-185	239	14	(	(	PUNCT
gujaf-185	239	15	ols	ol	NOUN
gujaf-185	239	16	)	)	PUNCT
gujaf-185	239	17	regression	regression	NOUN
gujaf-185	239	18	are	be	AUX
gujaf-185	239	19	summarized	summarize	VERB
gujaf-185	239	20	in	in	ADP
gujaf-185	239	21	the	the	DET
gujaf-185	239	22	regression	regression	NOUN
gujaf-185	239	23	result	result	NOUN
gujaf-185	239	24	.	.	PUNCT
gujaf-185	240	1	with	with	ADP
gujaf-185	240	2	a	a	DET
gujaf-185	240	3	value	value	NOUN
gujaf-185	240	4	of	of	ADP
gujaf-185	240	5	0.38	0.38	NUM
gujaf-185	240	6	and	and	CCONJ
gujaf-185	240	7	a	a	DET
gujaf-185	240	8	p	p	NOUN
gujaf-185	240	9	value	value	NOUN
gujaf-185	240	10	of	of	ADP
gujaf-185	240	11	0.5383	0.5383	NUM
gujaf-185	240	12	,	,	PUNCT
gujaf-185	240	13	the	the	DET
gujaf-185	240	14	ols	ol	NOUN
gujaf-185	240	15	for	for	ADP
gujaf-185	240	16	the	the	DET
gujaf-185	240	17	breuch	breuch	ADJ
gujaf-185	240	18	pagan	pagan	ADJ
gujaf-185	240	19	/	/	SYM
gujaf-185	240	20	cook	cook	PROPN
gujaf-185	240	21	-	-	PUNCT
gujaf-185	240	22	weisberg	weisberg	PROPN
gujaf-185	240	23	chi2	chi2	PROPN
gujaf-185	240	24	elastic	elastic	ADJ
gujaf-185	240	25	inequality	inequality	NOUN
gujaf-185	240	26	was	be	AUX
gujaf-185	240	27	calculated	calculate	VERB
gujaf-185	240	28	(	(	PUNCT
gujaf-185	240	29	additional	additional	ADJ
gujaf-185	240	30	information	information	NOUN
gujaf-185	240	31	on	on	ADP
gujaf-185	240	32	the	the	DET
gujaf-185	240	33	panel	panel	NOUN
gujaf-185	240	34	data	datum	NOUN
gujaf-185	240	35	sample	sample	NOUN
gujaf-185	240	36	versus	versus	ADP
gujaf-185	240	37	baseline	baseline	ADJ
gujaf-185	240	38	analysis	analysis	NOUN
gujaf-185	240	39	appears	appear	VERB
gujaf-185	240	40	to	to	PART
gujaf-185	240	41	best	well	ADV
gujaf-185	240	42	fit	fit	VERB
gujaf-185	240	43	the	the	DET
gujaf-185	240	44	difference	difference	NOUN
gujaf-185	240	45	)	)	PUNCT
gujaf-185	240	46	.	.	PUNCT
gujaf-185	241	1	table	table	NOUN
gujaf-185	241	2	4.3	4.3	NUM
gujaf-185	241	3	summary	summary	NOUN
gujaf-185	241	4	of	of	ADP
gujaf-185	241	5	ols	ol	NOUN
gujaf-185	241	6	regression	regression	PROPN
gujaf-185	241	7	result	result	PROPN
gujaf-185	241	8	roa	roa	PROPN
gujaf-185	241	9	coef	coef	PROPN
gujaf-185	241	10	.	.	PUNCT
gujaf-185	242	1	t	t	PROPN
gujaf-185	242	2	value	value	NOUN
gujaf-185	242	3	p	p	NOUN
gujaf-185	242	4	-	-	PUNCT
gujaf-185	242	5	value	value	NOUN
gujaf-185	242	6	constant	constant	ADJ
gujaf-185	242	7	0.193	0.193	NUM
gujaf-185	242	8	3.13	3.13	NUM
gujaf-185	242	9	0.002	0.002	NUM
gujaf-185	242	10	car	car	NOUN
gujaf-185	242	11	0.821	0.821	NUM
gujaf-185	242	12	10.86	10.86	NUM
gujaf-185	242	13	0.000	0.000	NUM
gujaf-185	242	14	lr	lr	NOUN
gujaf-185	242	15	-0.140	-0.140	PROPN
gujaf-185	242	16	-3.79	-3.79	NUM
gujaf-185	242	17	0.000	0.000	NUM
gujaf-185	242	18	cf	cf	NOUN
gujaf-185	242	19	0.163	0.163	NUM
gujaf-185	242	20	2.64	2.64	NUM
gujaf-185	242	21	0.010	0.010	NUM
gujaf-185	242	22	oe	oe	PROPN
gujaf-185	242	23	0.078	0.078	NUM
gujaf-185	242	24	2.25	2.25	NUM
gujaf-185	242	25	0.027	0.027	NUM
gujaf-185	242	26	fsize	fsize	NOUN
gujaf-185	242	27	0.004	0.004	NUM
gujaf-185	242	28	1.18	1.18	NUM
gujaf-185	242	29	0.240	0.240	NUM
gujaf-185	242	30	r	r	NOUN
gujaf-185	242	31	-	-	PUNCT
gujaf-185	242	32	square	square	NOUN
gujaf-185	242	33	0.7269	0.7269	NUM
gujaf-185	242	34	adjeustedr	adjeustedr	PROPN
gujaf-185	242	35	-	-	PUNCT
gujaf-185	242	36	square	square	ADJ
gujaf-185	242	37	0.7102	0.7102	NUM
gujaf-185	242	38	f	f	X
gujaf-185	242	39	-	-	PUNCT
gujaf-185	242	40	statistics	statistics	PROPN
gujaf-185	242	41	3.64	3.64	NUM
gujaf-185	242	42	prob	prob	NOUN
gujaf-185	242	43	>	>	X
gujaf-185	242	44	f	f	PROPN
gujaf-185	242	45	0.0000	0.0000	NUM
gujaf-185	242	46	hettestprob	hettestprob	NOUN
gujaf-185	242	47	>	>	X
gujaf-185	242	48	chi2	chi2	PROPN
gujaf-185	242	49	0.5383	0.5383	NUM
gujaf-185	242	50	source	source	NOUN
gujaf-185	242	51	:	:	PUNCT
gujaf-185	242	52	stata	stata	NOUN
gujaf-185	242	53	output	output	NOUN
gujaf-185	242	54	,	,	PUNCT
gujaf-185	242	55	2022	2022	NUM
gujaf-185	242	56	.	.	PUNCT
gujaf-185	243	1	gusau	gusau	PROPN
gujaf-185	243	2	journal	journal	PROPN
gujaf-185	243	3	of	of	ADP
gujaf-185	243	4	accounting	accounting	NOUN
gujaf-185	243	5	and	and	CCONJ
gujaf-185	243	6	finance	finance	NOUN
gujaf-185	243	7	,	,	PUNCT
gujaf-185	243	8	vol	vol	NOUN
gujaf-185	243	9	.	.	PROPN
gujaf-185	243	10	3	3	NUM
gujaf-185	243	11	,	,	PUNCT
gujaf-185	243	12	issue	issue	NOUN
gujaf-185	243	13	3	3	NUM
gujaf-185	243	14	,	,	PUNCT
gujaf-185	243	15	october	october	PROPN
gujaf-185	243	16	,	,	PUNCT
gujaf-185	243	17	2022	2022	NUM
gujaf-185	243	18	151	151	NUM
gujaf-185	243	19	the	the	DET
gujaf-185	243	20	findings	finding	NOUN
gujaf-185	243	21	indicate	indicate	VERB
gujaf-185	243	22	a	a	DET
gujaf-185	243	23	compounding	compounding	NOUN
gujaf-185	243	24	influence	influence	NOUN
gujaf-185	243	25	between	between	ADP
gujaf-185	243	26	the	the	DET
gujaf-185	243	27	dependent	dependent	ADJ
gujaf-185	243	28	and	and	CCONJ
gujaf-185	243	29	independent	independent	ADJ
gujaf-185	243	30	factors	factor	NOUN
gujaf-185	243	31	as	as	ADV
gujaf-185	243	32	well	well	ADV
gujaf-185	243	33	as	as	ADP
gujaf-185	243	34	the	the	DET
gujaf-185	243	35	independent	independent	ADJ
gujaf-185	243	36	variables	variable	NOUN
gujaf-185	243	37	and	and	CCONJ
gujaf-185	243	38	the	the	DET
gujaf-185	243	39	independent	independent	ADJ
gujaf-185	243	40	variables	variable	NOUN
gujaf-185	243	41	(	(	PUNCT
gujaf-185	243	42	financial	financial	ADJ
gujaf-185	243	43	position	position	NOUN
gujaf-185	243	44	,	,	PUNCT
gujaf-185	243	45	liquidity	liquidity	NOUN
gujaf-185	243	46	risk	risk	NOUN
gujaf-185	243	47	,	,	PUNCT
gujaf-185	243	48	liquidity	liquidity	NOUN
gujaf-185	243	49	,	,	PUNCT
gujaf-185	243	50	and	and	CCONJ
gujaf-185	243	51	efficiency	efficiency	NOUN
gujaf-185	243	52	)	)	PUNCT
gujaf-185	243	53	.	.	PUNCT
gujaf-185	244	1	the	the	DET
gujaf-185	244	2	cumulative	cumulative	ADJ
gujaf-185	244	3	association	association	NOUN
gujaf-185	244	4	between	between	ADP
gujaf-185	244	5	term	term	NOUN
gujaf-185	244	6	deposits	deposit	NOUN
gujaf-185	244	7	and	and	CCONJ
gujaf-185	244	8	financial	financial	ADJ
gujaf-185	244	9	performance	performance	NOUN
gujaf-185	244	10	is	be	AUX
gujaf-185	244	11	shown	show	VERB
gujaf-185	244	12	by	by	ADP
gujaf-185	244	13	combined	combine	VERB
gujaf-185	244	14	r	r	NOUN
gujaf-185	244	15	squared	square	VERB
gujaf-185	244	16	=	=	NOUN
gujaf-185	244	17	0.7102	0.7102	NUM
gujaf-185	244	18	.	.	PUNCT
gujaf-185	245	1	it	it	PRON
gujaf-185	245	2	revealed	reveal	VERB
gujaf-185	245	3	a	a	DET
gujaf-185	245	4	71	71	NUM
gujaf-185	245	5	%	%	NOUN
gujaf-185	245	6	overall	overall	ADJ
gujaf-185	245	7	connection	connection	NOUN
gujaf-185	245	8	,	,	PUNCT
gujaf-185	245	9	demonstrating	demonstrate	VERB
gujaf-185	245	10	the	the	DET
gujaf-185	245	11	significant	significant	ADJ
gujaf-185	245	12	influence	influence	NOUN
gujaf-185	245	13	the	the	DET
gujaf-185	245	14	study	study	NOUN
gujaf-185	245	15	's	's	PART
gujaf-185	245	16	adjustments	adjustment	NOUN
gujaf-185	245	17	had	have	VERB
gujaf-185	245	18	on	on	ADP
gujaf-185	245	19	financial	financial	ADJ
gujaf-185	245	20	success	success	NOUN
gujaf-185	245	21	.	.	PUNCT
gujaf-185	246	1	other	other	ADJ
gujaf-185	246	2	research	research	NOUN
gujaf-185	246	3	design	design	NOUN
gujaf-185	246	4	-	-	PUNCT
gujaf-185	246	5	related	relate	VERB
gujaf-185	246	6	factors	factor	NOUN
gujaf-185	246	7	make	make	VERB
gujaf-185	246	8	up	up	ADP
gujaf-185	246	9	the	the	DET
gujaf-185	246	10	remaining	remain	VERB
gujaf-185	246	11	29	29	NUM
gujaf-185	246	12	%	%	NOUN
gujaf-185	246	13	.	.	PUNCT
gujaf-185	247	1	from	from	ADP
gujaf-185	247	2	4.4.1	4.4.1	NUM
gujaf-185	247	3	.	.	PUNCT
gujaf-185	248	1	the	the	DET
gujaf-185	248	2	t	t	NOUN
gujaf-185	248	3	-	-	PUNCT
gujaf-185	248	4	value	value	NOUN
gujaf-185	248	5	for	for	ADP
gujaf-185	248	6	the	the	DET
gujaf-185	248	7	statistical	statistical	ADJ
gujaf-185	248	8	findings	finding	NOUN
gujaf-185	248	9	is	be	AUX
gujaf-185	248	10	0.8210	0.8210	NUM
gujaf-185	248	11	,	,	PUNCT
gujaf-185	248	12	10.86	10.86	NUM
gujaf-185	248	13	,	,	PUNCT
gujaf-185	248	14	and	and	CCONJ
gujaf-185	248	15	the	the	DET
gujaf-185	248	16	p	p	NOUN
gujaf-185	248	17	-	-	PUNCT
gujaf-185	248	18	value	value	NOUN
gujaf-185	248	19	is	be	AUX
gujaf-185	248	20	0.000	0.000	NUM
gujaf-185	248	21	,	,	PUNCT
gujaf-185	248	22	both	both	PRON
gujaf-185	248	23	of	of	ADP
gujaf-185	248	24	which	which	PRON
gujaf-185	248	25	are	be	AUX
gujaf-185	248	26	significant	significant	ADJ
gujaf-185	248	27	at	at	ADP
gujaf-185	248	28	the	the	DET
gujaf-185	248	29	1	1	NUM
gujaf-185	248	30	%	%	NOUN
gujaf-185	248	31	level	level	NOUN
gujaf-185	248	32	.	.	PUNCT
gujaf-185	249	1	the	the	DET
gujaf-185	249	2	materiality	materiality	NOUN
gujaf-185	249	3	ratio	ratio	NOUN
gujaf-185	249	4	and	and	CCONJ
gujaf-185	249	5	financial	financial	ADJ
gujaf-185	249	6	success	success	NOUN
gujaf-185	249	7	are	be	AUX
gujaf-185	249	8	positively	positively	ADV
gujaf-185	249	9	and	and	CCONJ
gujaf-185	249	10	significantly	significantly	ADV
gujaf-185	249	11	correlated	correlate	VERB
gujaf-185	249	12	.	.	PUNCT
gujaf-185	250	1	the	the	DET
gujaf-185	250	2	high	high	ADJ
gujaf-185	250	3	capital	capital	NOUN
gujaf-185	250	4	adequacy	adequacy	NOUN
gujaf-185	250	5	ratio	ratio	NOUN
gujaf-185	250	6	of	of	ADP
gujaf-185	250	7	nigeria	nigeria	PROPN
gujaf-185	250	8	's	's	PART
gujaf-185	250	9	regulated	regulate	VERB
gujaf-185	250	10	investment	investment	NOUN
gujaf-185	250	11	banks	bank	NOUN
gujaf-185	250	12	has	have	AUX
gujaf-185	250	13	increased	increase	VERB
gujaf-185	250	14	their	their	PRON
gujaf-185	250	15	financial	financial	ADJ
gujaf-185	250	16	profitability	profitability	NOUN
gujaf-185	250	17	,	,	PUNCT
gujaf-185	250	18	according	accord	VERB
gujaf-185	250	19	to	to	ADP
gujaf-185	250	20	this	this	PRON
gujaf-185	250	21	.	.	PUNCT
gujaf-185	251	1	the	the	DET
gujaf-185	251	2	bank	bank	NOUN
gujaf-185	251	3	's	's	PART
gujaf-185	251	4	performance	performance	NOUN
gujaf-185	251	5	improved	improve	VERB
gujaf-185	251	6	as	as	ADP
gujaf-185	251	7	a	a	DET
gujaf-185	251	8	consequence	consequence	NOUN
gujaf-185	251	9	of	of	ADP
gujaf-185	251	10	higher	high	ADJ
gujaf-185	251	11	-	-	PUNCT
gujaf-185	251	12	than	than	ADP
gujaf-185	251	13	-	-	PUNCT
gujaf-185	251	14	anticipated	anticipate	VERB
gujaf-185	251	15	liquidity	liquidity	NOUN
gujaf-185	251	16	levels	level	NOUN
gujaf-185	251	17	and	and	CCONJ
gujaf-185	251	18	the	the	DET
gujaf-185	251	19	deployment	deployment	NOUN
gujaf-185	251	20	of	of	ADP
gujaf-185	251	21	provisions	provision	NOUN
gujaf-185	251	22	to	to	PART
gujaf-185	251	23	cover	cover	VERB
gujaf-185	251	24	unforeseen	unforeseen	ADJ
gujaf-185	251	25	losses	loss	NOUN
gujaf-185	251	26	,	,	PUNCT
gujaf-185	251	27	thus	thus	ADV
gujaf-185	251	28	the	the	DET
gujaf-185	251	29	results	result	NOUN
gujaf-185	251	30	were	be	AUX
gujaf-185	251	31	not	not	PART
gujaf-185	251	32	unexpected	unexpected	ADJ
gujaf-185	251	33	.	.	PUNCT
gujaf-185	252	1	banks	bank	NOUN
gujaf-185	252	2	are	be	AUX
gujaf-185	252	3	operational	operational	ADJ
gujaf-185	252	4	.	.	PUNCT
gujaf-185	253	1	the	the	DET
gujaf-185	253	2	findings	finding	NOUN
gujaf-185	253	3	support	support	VERB
gujaf-185	253	4	those	those	PRON
gujaf-185	253	5	of	of	ADP
gujaf-185	253	6	lawal	lawal	PROPN
gujaf-185	253	7	,	,	PUNCT
gujaf-185	253	8	olucha	olucha	PROPN
gujaf-185	253	9	,	,	PUNCT
gujaf-185	253	10	swamy	swamy	PROPN
gujaf-185	253	11	(	(	PUNCT
gujaf-185	253	12	2017	2017	NUM
gujaf-185	253	13	)	)	PUNCT
gujaf-185	253	14	,	,	PUNCT
gujaf-185	253	15	ogboro	ogboro	PROPN
gujaf-185	253	16	(	(	PUNCT
gujaf-185	253	17	2019	2019	NUM
gujaf-185	253	18	)	)	PUNCT
gujaf-185	253	19	,	,	PUNCT
gujaf-185	253	20	and	and	CCONJ
gujaf-185	253	21	muturi	muturi	NOUN
gujaf-185	253	22	(	(	PUNCT
gujaf-185	253	23	2018	2018	NUM
gujaf-185	253	24	)	)	PUNCT
gujaf-185	253	25	.	.	PUNCT
gujaf-185	254	1	therefore	therefore	ADV
gujaf-185	254	2	,	,	PUNCT
gujaf-185	254	3	for	for	ADP
gujaf-185	254	4	bank	bank	NOUN
gujaf-185	254	5	auditors	auditor	NOUN
gujaf-185	254	6	,	,	PUNCT
gujaf-185	254	7	understanding	understand	VERB
gujaf-185	254	8	how	how	SCONJ
gujaf-185	254	9	money	money	NOUN
gujaf-185	254	10	is	be	AUX
gujaf-185	254	11	spent	spend	VERB
gujaf-185	254	12	and	and	CCONJ
gujaf-185	254	13	ensuring	ensure	VERB
gujaf-185	254	14	that	that	SCONJ
gujaf-185	254	15	money	money	NOUN
gujaf-185	254	16	is	be	AUX
gujaf-185	254	17	utilized	utilize	VERB
gujaf-185	254	18	properly	properly	ADV
gujaf-185	254	19	are	be	AUX
gujaf-185	254	20	crucial	crucial	ADJ
gujaf-185	254	21	components	component	NOUN
gujaf-185	254	22	of	of	ADP
gujaf-185	254	23	financial	financial	ADJ
gujaf-185	254	24	management	management	NOUN
gujaf-185	254	25	.	.	PUNCT
gujaf-185	255	1	the	the	DET
gujaf-185	255	2	money	money	NOUN
gujaf-185	255	3	that	that	PRON
gujaf-185	255	4	is	be	AUX
gujaf-185	255	5	left	leave	VERB
gujaf-185	255	6	over	over	ADP
gujaf-185	255	7	is	be	AUX
gujaf-185	255	8	invested	invest	VERB
gujaf-185	255	9	profitably	profitably	ADV
gujaf-185	255	10	.	.	PUNCT
gujaf-185	256	1	in	in	ADP
gujaf-185	256	2	light	light	NOUN
gujaf-185	256	3	of	of	ADP
gujaf-185	256	4	the	the	DET
gujaf-185	256	5	facts	fact	NOUN
gujaf-185	256	6	discussed	discuss	VERB
gujaf-185	256	7	above	above	ADV
gujaf-185	256	8	,	,	PUNCT
gujaf-185	256	9	we	we	PRON
gujaf-185	256	10	may	may	AUX
gujaf-185	256	11	conclude	conclude	VERB
gujaf-185	256	12	from	from	ADP
gujaf-185	256	13	this	this	DET
gujaf-185	256	14	study	study	NOUN
gujaf-185	256	15	that	that	SCONJ
gujaf-185	256	16	the	the	DET
gujaf-185	256	17	quantity	quantity	NOUN
gujaf-185	256	18	of	of	ADP
gujaf-185	256	19	money	money	NOUN
gujaf-185	256	20	received	receive	VERB
gujaf-185	256	21	has	have	VERB
gujaf-185	256	22	no	no	DET
gujaf-185	256	23	bearing	bearing	NOUN
gujaf-185	256	24	on	on	ADP
gujaf-185	256	25	the	the	DET
gujaf-185	256	26	interest	interest	NOUN
gujaf-185	256	27	rate	rate	NOUN
gujaf-185	256	28	at	at	ADP
gujaf-185	256	29	which	which	PRON
gujaf-185	256	30	it	it	PRON
gujaf-185	256	31	is	be	AUX
gujaf-185	256	32	repaid	repay	VERB
gujaf-185	256	33	;	;	PUNCT
gujaf-185	256	34	hence	hence	ADV
gujaf-185	256	35	,	,	PUNCT
gujaf-185	256	36	the	the	DET
gujaf-185	256	37	hypothesis	hypothesis	NOUN
gujaf-185	256	38	(	(	PUNCT
gujaf-185	256	39	hypothesis	hypothesis	NOUN
gujaf-185	256	40	)	)	PUNCT
gujaf-185	256	41	was	be	AUX
gujaf-185	256	42	rejected	reject	VERB
gujaf-185	256	43	.	.	PUNCT
gujaf-185	257	1	stocks	stock	NOUN
gujaf-185	257	2	that	that	PRON
gujaf-185	257	3	are	be	AUX
gujaf-185	257	4	traded	trade	VERB
gujaf-185	257	5	on	on	ADP
gujaf-185	257	6	stock	stock	NOUN
gujaf-185	257	7	exchanges	exchange	NOUN
gujaf-185	257	8	significantly	significantly	ADV
gujaf-185	257	9	improve	improve	VERB
gujaf-185	257	10	financial	financial	ADJ
gujaf-185	257	11	returns	return	NOUN
gujaf-185	257	12	.	.	PUNCT
gujaf-185	258	1	bank	bank	NOUN
gujaf-185	258	2	:	:	PUNCT
gujaf-185	258	3	a	a	DET
gujaf-185	258	4	significance	significance	NOUN
gujaf-185	258	5	level	level	NOUN
gujaf-185	258	6	of	of	ADP
gujaf-185	258	7	0.000	0.000	NUM
gujaf-185	258	8	,	,	PUNCT
gujaf-185	258	9	which	which	PRON
gujaf-185	258	10	is	be	AUX
gujaf-185	258	11	regarded	regard	VERB
gujaf-185	258	12	as	as	ADP
gujaf-185	258	13	statistically	statistically	ADV
gujaf-185	258	14	significant	significant	ADJ
gujaf-185	258	15	at	at	ADP
gujaf-185	258	16	1	1	NUM
gujaf-185	258	17	%	%	NOUN
gujaf-185	258	18	,	,	PUNCT
gujaf-185	258	19	supports	support	VERB
gujaf-185	258	20	this	this	PRON
gujaf-185	258	21	.	.	PUNCT
gujaf-185	259	1	financial	financial	ADJ
gujaf-185	259	2	assets	asset	NOUN
gujaf-185	259	3	and	and	CCONJ
gujaf-185	259	4	1404	1404	NUM
gujaf-185	259	5	have	have	VERB
gujaf-185	259	6	a	a	DET
gujaf-185	259	7	negative	negative	ADJ
gujaf-185	259	8	relationship	relationship	NOUN
gujaf-185	259	9	with	with	ADP
gujaf-185	259	10	liquidity	liquidity	NOUN
gujaf-185	259	11	risk	risk	NOUN
gujaf-185	259	12	as	as	SCONJ
gujaf-185	259	13	evaluated	evaluate	VERB
gujaf-185	259	14	by	by	ADP
gujaf-185	259	15	current	current	ADJ
gujaf-185	259	16	debt	debt	NOUN
gujaf-185	259	17	and	and	CCONJ
gujaf-185	259	18	term	term	NOUN
gujaf-185	259	19	debt	debt	NOUN
gujaf-185	259	20	ratio	ratio	NOUN
gujaf-185	259	21	,	,	PUNCT
gujaf-185	259	22	with	with	ADP
gujaf-185	259	23	a	a	DET
gujaf-185	259	24	t	t	NOUN
gujaf-185	259	25	value	value	NOUN
gujaf-185	259	26	of	of	ADP
gujaf-185	259	27	-3.79	-3.79	NUM
gujaf-185	259	28	(	(	PUNCT
gujaf-185	259	29	p	p	X
gujaf-185	259	30	=	=	NOUN
gujaf-185	259	31	0.000	0.000	NUM
gujaf-185	259	32	)	)	PUNCT
gujaf-185	259	33	.	.	PUNCT
gujaf-185	260	1	1	1	NUM
gujaf-185	260	2	%	%	NOUN
gujaf-185	260	3	threshold	threshold	NOUN
gujaf-185	260	4	of	of	ADP
gujaf-185	260	5	statistical	statistical	ADJ
gujaf-185	260	6	significance	significance	NOUN
gujaf-185	260	7	.	.	PUNCT
gujaf-185	261	1	conservative	conservative	ADJ
gujaf-185	261	2	means	mean	VERB
gujaf-185	261	3	that	that	SCONJ
gujaf-185	261	4	when	when	SCONJ
gujaf-185	261	5	the	the	DET
gujaf-185	261	6	capital	capital	NOUN
gujaf-185	261	7	stock	stock	NOUN
gujaf-185	261	8	decreases	decrease	NOUN
gujaf-185	261	9	by	by	ADP
gujaf-185	261	10	n1	n1	NOUN
gujaf-185	261	11	,	,	PUNCT
gujaf-185	261	12	the	the	DET
gujaf-185	261	13	financial	financial	ADJ
gujaf-185	261	14	performance	performance	NOUN
gujaf-185	261	15	of	of	ADP
gujaf-185	261	16	the	the	DET
gujaf-185	261	17	sample	sample	NOUN
gujaf-185	261	18	firms	firm	NOUN
gujaf-185	261	19	decreases	decrease	VERB
gujaf-185	261	20	by	by	ADP
gujaf-185	261	21	n0.14	n0.14	PROPN
gujaf-185	261	22	.	.	PUNCT
gujaf-185	262	1	accordingly	accordingly	ADV
gujaf-185	262	2	,	,	PUNCT
gujaf-185	262	3	a	a	DET
gujaf-185	262	4	rise	rise	NOUN
gujaf-185	262	5	in	in	ADP
gujaf-185	262	6	the	the	DET
gujaf-185	262	7	sum	sum	NOUN
gujaf-185	262	8	will	will	AUX
gujaf-185	262	9	have	have	VERB
gujaf-185	262	10	a	a	DET
gujaf-185	262	11	negative	negative	ADJ
gujaf-185	262	12	impact	impact	NOUN
gujaf-185	262	13	on	on	ADP
gujaf-185	262	14	the	the	DET
gujaf-185	262	15	return	return	NOUN
gujaf-185	262	16	on	on	ADP
gujaf-185	262	17	investment	investment	NOUN
gujaf-185	262	18	.	.	PUNCT
gujaf-185	263	1	this	this	PRON
gujaf-185	263	2	is	be	AUX
gujaf-185	263	3	because	because	SCONJ
gujaf-185	263	4	when	when	SCONJ
gujaf-185	263	5	banks	bank	NOUN
gujaf-185	263	6	trade	trade	VERB
gujaf-185	263	7	in	in	ADP
gujaf-185	263	8	short	short	ADJ
gujaf-185	263	9	-	-	PUNCT
gujaf-185	263	10	term	term	NOUN
gujaf-185	263	11	deposits	deposit	NOUN
gujaf-185	263	12	for	for	ADP
gujaf-185	263	13	long	long	ADJ
gujaf-185	263	14	-	-	PUNCT
gujaf-185	263	15	term	term	NOUN
gujaf-185	263	16	loans	loan	NOUN
gujaf-185	263	17	,	,	PUNCT
gujaf-185	263	18	they	they	PRON
gujaf-185	263	19	are	be	AUX
gujaf-185	263	20	exposed	expose	VERB
gujaf-185	263	21	to	to	ADP
gujaf-185	263	22	a	a	DET
gujaf-185	263	23	higher	high	ADJ
gujaf-185	263	24	credit	credit	NOUN
gujaf-185	263	25	risk	risk	NOUN
gujaf-185	263	26	.	.	PUNCT
gujaf-185	264	1	thus	thus	ADV
gujaf-185	264	2	,	,	PUNCT
gujaf-185	264	3	liquidity	liquidity	NOUN
gujaf-185	264	4	risk	risk	NOUN
gujaf-185	264	5	has	have	VERB
gujaf-185	264	6	an	an	DET
gujaf-185	264	7	impact	impact	NOUN
gujaf-185	264	8	on	on	ADP
gujaf-185	264	9	a	a	DET
gujaf-185	264	10	bank	bank	NOUN
gujaf-185	264	11	's	's	PART
gujaf-185	264	12	reputation	reputation	NOUN
gujaf-185	264	13	in	in	ADP
gujaf-185	264	14	addition	addition	NOUN
gujaf-185	264	15	to	to	ADP
gujaf-185	264	16	its	its	PRON
gujaf-185	264	17	performance	performance	NOUN
gujaf-185	264	18	.	.	PUNCT
gujaf-185	265	1	if	if	SCONJ
gujaf-185	265	2	banks	bank	NOUN
gujaf-185	265	3	do	do	AUX
gujaf-185	265	4	n't	not	PART
gujaf-185	265	5	make	make	VERB
gujaf-185	265	6	payments	payment	NOUN
gujaf-185	265	7	on	on	ADP
gujaf-185	265	8	schedule	schedule	NOUN
gujaf-185	265	9	,	,	PUNCT
gujaf-185	265	10	investors	investor	NOUN
gujaf-185	265	11	can	can	AUX
gujaf-185	265	12	lose	lose	VERB
gujaf-185	265	13	faith	faith	NOUN
gujaf-185	265	14	in	in	ADP
gujaf-185	265	15	them	they	PRON
gujaf-185	265	16	.	.	PUNCT
gujaf-185	266	1	in	in	ADP
gujaf-185	266	2	this	this	DET
gujaf-185	266	3	case	case	NOUN
gujaf-185	266	4	,	,	PUNCT
gujaf-185	266	5	the	the	DET
gujaf-185	266	6	bank	bank	NOUN
gujaf-185	266	7	's	's	PART
gujaf-185	266	8	reputation	reputation	NOUN
gujaf-185	266	9	may	may	AUX
gujaf-185	266	10	be	be	AUX
gujaf-185	266	11	in	in	ADP
gujaf-185	266	12	jeopardy	jeopardy	NOUN
gujaf-185	266	13	.	.	PUNCT
gujaf-185	267	1	the	the	DET
gujaf-185	267	2	findings	finding	NOUN
gujaf-185	267	3	support	support	VERB
gujaf-185	267	4	earlier	early	ADJ
gujaf-185	267	5	studies	study	NOUN
gujaf-185	267	6	like	like	ADP
gujaf-185	267	7	demirgun	demirgun	NOUN
gujaf-185	267	8	(	(	PUNCT
gujaf-185	267	9	2016	2016	NUM
gujaf-185	267	10	)	)	PUNCT
gujaf-185	267	11	,	,	PUNCT
gujaf-185	267	12	yamin	yamin	PROPN
gujaf-185	267	13	,	,	PUNCT
gujaf-185	267	14	farhan	farhan	PROPN
gujaf-185	267	15	,	,	PUNCT
gujaf-185	267	16	and	and	CCONJ
gujaf-185	267	17	tabash	tabash	NOUN
gujaf-185	267	18	(	(	PUNCT
gujaf-185	267	19	2019	2019	NUM
gujaf-185	267	20	)	)	PUNCT
gujaf-185	267	21	.	.	PUNCT
gujaf-185	268	1	according	accord	VERB
gujaf-185	268	2	to	to	ADP
gujaf-185	268	3	studies	study	NOUN
gujaf-185	268	4	,	,	PUNCT
gujaf-185	268	5	this	this	PRON
gujaf-185	268	6	has	have	VERB
gujaf-185	268	7	a	a	DET
gujaf-185	268	8	detrimental	detrimental	ADJ
gujaf-185	268	9	effect	effect	NOUN
gujaf-185	268	10	on	on	ADP
gujaf-185	268	11	the	the	DET
gujaf-185	268	12	financial	financial	ADJ
gujaf-185	268	13	gusau	gusau	ADJ
gujaf-185	268	14	journal	journal	NOUN
gujaf-185	268	15	of	of	ADP
gujaf-185	268	16	accounting	accounting	NOUN
gujaf-185	268	17	and	and	CCONJ
gujaf-185	268	18	finance	finance	NOUN
gujaf-185	268	19	,	,	PUNCT
gujaf-185	268	20	vol	vol	NOUN
gujaf-185	268	21	.	.	PROPN
gujaf-185	268	22	3	3	NUM
gujaf-185	268	23	,	,	PUNCT
gujaf-185	268	24	issue	issue	NOUN
gujaf-185	268	25	3	3	NUM
gujaf-185	268	26	,	,	PUNCT
gujaf-185	268	27	october	october	PROPN
gujaf-185	268	28	,	,	PUNCT
gujaf-185	268	29	2022	2022	NUM
gujaf-185	268	30	152	152	NUM
gujaf-185	268	31	performance	performance	NOUN
gujaf-185	268	32	of	of	ADP
gujaf-185	268	33	well	well	ADV
gujaf-185	268	34	-	-	PUNCT
gujaf-185	268	35	known	know	VERB
gujaf-185	268	36	worldwide	worldwide	ADJ
gujaf-185	268	37	investment	investment	NOUN
gujaf-185	268	38	firms	firm	NOUN
gujaf-185	268	39	,	,	PUNCT
gujaf-185	268	40	which	which	PRON
gujaf-185	268	41	can	can	AUX
gujaf-185	268	42	result	result	VERB
gujaf-185	268	43	in	in	ADP
gujaf-185	268	44	a	a	DET
gujaf-185	268	45	loss	loss	NOUN
gujaf-185	268	46	of	of	ADP
gujaf-185	268	47	investor	investor	NOUN
gujaf-185	268	48	trust	trust	NOUN
gujaf-185	268	49	,	,	PUNCT
gujaf-185	268	50	a	a	DET
gujaf-185	268	51	tarnished	tarnished	ADJ
gujaf-185	268	52	reputation	reputation	NOUN
gujaf-185	268	53	,	,	PUNCT
gujaf-185	268	54	insolvency	insolvency	NOUN
gujaf-185	268	55	,	,	PUNCT
gujaf-185	268	56	bankruptcy	bankruptcy	NOUN
gujaf-185	268	57	,	,	PUNCT
gujaf-185	268	58	and	and	CCONJ
gujaf-185	268	59	financial	financial	ADJ
gujaf-185	268	60	collapse	collapse	NOUN
gujaf-185	268	61	.	.	PUNCT
gujaf-185	269	1	the	the	DET
gujaf-185	269	2	second	second	ADJ
gujaf-185	269	3	null	null	ADJ
gujaf-185	269	4	hypothesis	hypothesis	NOUN
gujaf-185	269	5	that	that	PRON
gujaf-185	269	6	the	the	DET
gujaf-185	269	7	bank	bank	NOUN
gujaf-185	269	8	's	's	PART
gujaf-185	269	9	financial	financial	ADJ
gujaf-185	269	10	risk	risk	NOUN
gujaf-185	269	11	has	have	VERB
gujaf-185	269	12	a	a	DET
gujaf-185	269	13	significant	significant	ADJ
gujaf-185	269	14	impact	impact	NOUN
gujaf-185	269	15	on	on	ADP
gujaf-185	269	16	the	the	DET
gujaf-185	269	17	profitability	profitability	NOUN
gujaf-185	269	18	of	of	ADP
gujaf-185	269	19	depository	depository	NOUN
gujaf-185	269	20	companies	company	NOUN
gujaf-185	269	21	in	in	ADP
gujaf-185	269	22	nigeria	nigeria	PROPN
gujaf-185	269	23	is	be	AUX
gujaf-185	269	24	rejected	reject	VERB
gujaf-185	269	25	by	by	ADP
gujaf-185	269	26	the	the	DET
gujaf-185	269	27	study	study	NOUN
gujaf-185	269	28	's	's	PART
gujaf-185	269	29	findings	finding	NOUN
gujaf-185	269	30	,	,	PUNCT
gujaf-185	269	31	and	and	CCONJ
gujaf-185	269	32	the	the	DET
gujaf-185	269	33	corresponding	correspond	VERB
gujaf-185	269	34	probability	probability	NOUN
gujaf-185	269	35	value	value	NOUN
gujaf-185	269	36	is	be	AUX
gujaf-185	269	37	set	set	VERB
gujaf-185	269	38	at	at	ADP
gujaf-185	269	39	0.000	0.000	NUM
gujaf-185	269	40	.	.	PUNCT
gujaf-185	270	1	1	1	NUM
gujaf-185	270	2	%	%	NOUN
gujaf-185	270	3	significance	significance	NOUN
gujaf-185	270	4	level	level	NOUN
gujaf-185	270	5	.	.	PUNCT
gujaf-185	271	1	at	at	ADP
gujaf-185	271	2	a	a	DET
gujaf-185	271	3	5	5	NUM
gujaf-185	271	4	%	%	NOUN
gujaf-185	271	5	level	level	NOUN
gujaf-185	271	6	of	of	ADP
gujaf-185	271	7	significance	significance	NOUN
gujaf-185	271	8	,	,	PUNCT
gujaf-185	271	9	the	the	DET
gujaf-185	271	10	regression	regression	NOUN
gujaf-185	271	11	results	result	NOUN
gujaf-185	271	12	indicate	indicate	VERB
gujaf-185	271	13	a	a	DET
gujaf-185	271	14	coefficient	coefficient	NOUN
gujaf-185	271	15	of	of	ADP
gujaf-185	271	16	0.1638	0.1638	NUM
gujaf-185	271	17	and	and	CCONJ
gujaf-185	271	18	a	a	DET
gujaf-185	271	19	t	t	NOUN
gujaf-185	271	20	-	-	PUNCT
gujaf-185	271	21	value	value	NOUN
gujaf-185	271	22	of	of	ADP
gujaf-185	271	23	2.64	2.64	NUM
gujaf-185	271	24	(	(	PUNCT
gujaf-185	271	25	p	p	NOUN
gujaf-185	271	26	-	-	PUNCT
gujaf-185	271	27	value	value	NOUN
gujaf-185	271	28	0.010	0.010	NUM
gujaf-185	271	29	)	)	PUNCT
gujaf-185	271	30	.	.	PUNCT
gujaf-185	272	1	this	this	PRON
gujaf-185	272	2	demonstrates	demonstrate	VERB
gujaf-185	272	3	that	that	SCONJ
gujaf-185	272	4	cash	cash	NOUN
gujaf-185	272	5	flow	flow	NOUN
gujaf-185	272	6	significantly	significantly	ADV
gujaf-185	272	7	and	and	CCONJ
gujaf-185	272	8	favorably	favorably	ADV
gujaf-185	272	9	affects	affect	VERB
gujaf-185	272	10	the	the	DET
gujaf-185	272	11	financial	financial	ADJ
gujaf-185	272	12	performance	performance	NOUN
gujaf-185	272	13	of	of	ADP
gujaf-185	272	14	nigeria	nigeria	PROPN
gujaf-185	272	15	's	's	PART
gujaf-185	272	16	listed	list	VERB
gujaf-185	272	17	commercial	commercial	ADJ
gujaf-185	272	18	banks	bank	NOUN
gujaf-185	272	19	.	.	PUNCT
gujaf-185	273	1	the	the	DET
gujaf-185	273	2	findings	finding	NOUN
gujaf-185	273	3	demonstrate	demonstrate	VERB
gujaf-185	273	4	that	that	SCONJ
gujaf-185	273	5	banks	bank	NOUN
gujaf-185	273	6	listed	list	VERB
gujaf-185	273	7	on	on	ADP
gujaf-185	273	8	the	the	DET
gujaf-185	273	9	nigerian	nigerian	ADJ
gujaf-185	273	10	stock	stock	NOUN
gujaf-185	273	11	exchange	exchange	NOUN
gujaf-185	273	12	have	have	VERB
gujaf-185	273	13	better	well	ADJ
gujaf-185	273	14	financial	financial	ADJ
gujaf-185	273	15	performance	performance	NOUN
gujaf-185	273	16	when	when	SCONJ
gujaf-185	273	17	their	their	PRON
gujaf-185	273	18	debt	debt	NOUN
gujaf-185	273	19	is	be	AUX
gujaf-185	273	20	higher	high	ADJ
gujaf-185	273	21	.	.	PUNCT
gujaf-185	274	1	this	this	DET
gujaf-185	274	2	outcome	outcome	NOUN
gujaf-185	274	3	is	be	AUX
gujaf-185	274	4	not	not	PART
gujaf-185	274	5	unexpected	unexpected	ADJ
gujaf-185	274	6	given	give	VERB
gujaf-185	274	7	that	that	SCONJ
gujaf-185	274	8	cash	cash	NOUN
gujaf-185	274	9	flows	flow	NOUN
gujaf-185	274	10	enable	enable	VERB
gujaf-185	274	11	businesses	business	NOUN
gujaf-185	274	12	to	to	PART
gujaf-185	274	13	grow	grow	VERB
gujaf-185	274	14	,	,	PUNCT
gujaf-185	274	15	transact	transact	VERB
gujaf-185	274	16	in	in	ADP
gujaf-185	274	17	assets	asset	NOUN
gujaf-185	274	18	,	,	PUNCT
gujaf-185	274	19	seize	seize	VERB
gujaf-185	274	20	market	market	NOUN
gujaf-185	274	21	opportunities	opportunity	NOUN
gujaf-185	274	22	,	,	PUNCT
gujaf-185	274	23	and	and	CCONJ
gujaf-185	274	24	provide	provide	VERB
gujaf-185	274	25	dividends	dividend	NOUN
gujaf-185	274	26	to	to	ADP
gujaf-185	274	27	shareholders	shareholder	NOUN
gujaf-185	274	28	.	.	PUNCT
gujaf-185	275	1	users	user	NOUN
gujaf-185	275	2	of	of	ADP
gujaf-185	275	3	financial	financial	ADJ
gujaf-185	275	4	statements	statement	NOUN
gujaf-185	275	5	may	may	AUX
gujaf-185	275	6	utilize	utilize	VERB
gujaf-185	275	7	cash	cash	NOUN
gujaf-185	275	8	flow	flow	NOUN
gujaf-185	275	9	as	as	ADP
gujaf-185	275	10	a	a	DET
gujaf-185	275	11	benchmark	benchmark	NOUN
gujaf-185	275	12	in	in	ADP
gujaf-185	275	13	addition	addition	NOUN
gujaf-185	275	14	to	to	ADP
gujaf-185	275	15	accounting	accounting	NOUN
gujaf-185	275	16	rules	rule	NOUN
gujaf-185	275	17	defined	define	VERB
gujaf-185	275	18	by	by	ADP
gujaf-185	275	19	management	management	NOUN
gujaf-185	275	20	when	when	SCONJ
gujaf-185	275	21	making	make	VERB
gujaf-185	275	22	financial	financial	ADJ
gujaf-185	275	23	and	and	CCONJ
gujaf-185	275	24	investment	investment	NOUN
gujaf-185	275	25	choices	choice	NOUN
gujaf-185	275	26	.	.	PUNCT
gujaf-185	276	1	the	the	DET
gujaf-185	276	2	results	result	NOUN
gujaf-185	276	3	of	of	ADP
gujaf-185	276	4	mutumira	mutumira	NOUN
gujaf-185	276	5	(	(	PUNCT
gujaf-185	276	6	2019	2019	NUM
gujaf-185	276	7	)	)	PUNCT
gujaf-185	276	8	and	and	CCONJ
gujaf-185	276	9	oiko	oiko	NOUN
gujaf-185	276	10	(	(	PUNCT
gujaf-185	276	11	2018	2018	NUM
gujaf-185	276	12	)	)	PUNCT
gujaf-185	276	13	,	,	PUNCT
gujaf-185	276	14	who	who	PRON
gujaf-185	276	15	discovered	discover	VERB
gujaf-185	276	16	a	a	DET
gujaf-185	276	17	favorable	favorable	ADJ
gujaf-185	276	18	association	association	NOUN
gujaf-185	276	19	between	between	ADP
gujaf-185	276	20	cash	cash	NOUN
gujaf-185	276	21	flow	flow	NOUN
gujaf-185	276	22	and	and	CCONJ
gujaf-185	276	23	financial	financial	ADJ
gujaf-185	276	24	success	success	NOUN
gujaf-185	276	25	,	,	PUNCT
gujaf-185	276	26	are	be	AUX
gujaf-185	276	27	consistent	consistent	ADJ
gujaf-185	276	28	with	with	ADP
gujaf-185	276	29	this	this	DET
gujaf-185	276	30	conclusion	conclusion	NOUN
gujaf-185	276	31	.	.	PUNCT
gujaf-185	277	1	the	the	DET
gujaf-185	277	2	key	key	ADJ
gujaf-185	277	3	takeaway	takeaway	NOUN
gujaf-185	277	4	is	be	AUX
gujaf-185	277	5	that	that	SCONJ
gujaf-185	277	6	income	income	NOUN
gujaf-185	277	7	needs	need	VERB
gujaf-185	277	8	to	to	PART
gujaf-185	277	9	be	be	AUX
gujaf-185	277	10	near	near	ADJ
gujaf-185	277	11	to	to	ADP
gujaf-185	277	12	the	the	DET
gujaf-185	277	13	minimal	minimal	ADJ
gujaf-185	277	14	value	value	NOUN
gujaf-185	277	15	in	in	ADP
gujaf-185	277	16	order	order	NOUN
gujaf-185	277	17	to	to	PART
gujaf-185	277	18	utilise	utilise	VERB
gujaf-185	277	19	cash	cash	NOUN
gujaf-185	277	20	flow	flow	NOUN
gujaf-185	277	21	properly	properly	ADV
gujaf-185	277	22	and	and	CCONJ
gujaf-185	277	23	generate	generate	VERB
gujaf-185	277	24	a	a	DET
gujaf-185	277	25	steady	steady	ADJ
gujaf-185	277	26	profit	profit	NOUN
gujaf-185	277	27	.	.	PUNCT
gujaf-185	278	1	this	this	DET
gujaf-185	278	2	study	study	NOUN
gujaf-185	278	3	disproves	disprove	VERB
gujaf-185	278	4	the	the	DET
gujaf-185	278	5	third	third	ADJ
gujaf-185	278	6	theory	theory	NOUN
gujaf-185	278	7	,	,	PUNCT
gujaf-185	278	8	according	accord	VERB
gujaf-185	278	9	to	to	ADP
gujaf-185	278	10	which	which	PRON
gujaf-185	278	11	cash	cash	NOUN
gujaf-185	278	12	flow	flow	NOUN
gujaf-185	278	13	influences	influence	VERB
gujaf-185	278	14	the	the	DET
gujaf-185	278	15	crucial	crucial	ADJ
gujaf-185	278	16	elements	element	NOUN
gujaf-185	278	17	of	of	ADP
gujaf-185	278	18	depository	depository	NOUN
gujaf-185	278	19	firms	firm	NOUN
gujaf-185	278	20	in	in	ADP
gujaf-185	278	21	nigeria	nigeria	PROPN
gujaf-185	278	22	.	.	PUNCT
gujaf-185	279	1	and	and	CCONJ
gujaf-185	279	2	it	it	PRON
gujaf-185	279	3	had	have	VERB
gujaf-185	279	4	a	a	DET
gujaf-185	279	5	significant	significant	ADJ
gujaf-185	279	6	effect	effect	NOUN
gujaf-185	279	7	.	.	PUNCT
gujaf-185	280	1	effects	effect	NOUN
gujaf-185	280	2	of	of	ADP
gujaf-185	280	3	the	the	DET
gujaf-185	280	4	nigerian	nigerian	ADJ
gujaf-185	280	5	registered	register	VERB
gujaf-185	280	6	investment	investment	NOUN
gujaf-185	280	7	bank	bank	NOUN
gujaf-185	280	8	's	's	PART
gujaf-185	280	9	incorporation	incorporation	NOUN
gujaf-185	280	10	a	a	DET
gujaf-185	280	11	probability	probability	NOUN
gujaf-185	280	12	value	value	NOUN
gujaf-185	280	13	of	of	ADP
gujaf-185	280	14	0.010	0.010	NUM
gujaf-185	280	15	and	and	CCONJ
gujaf-185	280	16	a	a	DET
gujaf-185	280	17	significance	significance	NOUN
gujaf-185	280	18	level	level	NOUN
gujaf-185	280	19	of	of	ADP
gujaf-185	280	20	5	5	NUM
gujaf-185	280	21	%	%	NOUN
gujaf-185	280	22	both	both	DET
gujaf-185	280	23	point	point	VERB
gujaf-185	280	24	to	to	ADP
gujaf-185	280	25	this	this	PRON
gujaf-185	280	26	.	.	PUNCT
gujaf-185	281	1	the	the	DET
gujaf-185	281	2	performance	performance	NOUN
gujaf-185	281	3	information	information	NOUN
gujaf-185	281	4	is	be	AUX
gujaf-185	281	5	shown	show	VERB
gujaf-185	281	6	in	in	ADP
gujaf-185	281	7	table	table	NOUN
gujaf-185	281	8	4.4.1	4.4.1	NUM
gujaf-185	281	9	.	.	PUNCT
gujaf-185	282	1	the	the	DET
gujaf-185	282	2	coefficient	coefficient	NOUN
gujaf-185	282	3	,	,	PUNCT
gujaf-185	282	4	t	t	NOUN
gujaf-185	282	5	-	-	PUNCT
gujaf-185	282	6	value	value	NOUN
gujaf-185	282	7	,	,	PUNCT
gujaf-185	282	8	and	and	CCONJ
gujaf-185	282	9	p	p	X
gujaf-185	282	10	-	-	PUNCT
gujaf-185	282	11	value	value	NOUN
gujaf-185	282	12	are	be	AUX
gujaf-185	282	13	0.0780	0.0780	NUM
gujaf-185	282	14	,	,	PUNCT
gujaf-185	282	15	2.25	2.25	NUM
gujaf-185	282	16	,	,	PUNCT
gujaf-185	282	17	and	and	CCONJ
gujaf-185	282	18	0.027	0.027	NUM
gujaf-185	282	19	,	,	PUNCT
gujaf-185	282	20	respectively	respectively	ADV
gujaf-185	282	21	.	.	PUNCT
gujaf-185	283	1	the	the	DET
gujaf-185	283	2	p	p	NOUN
gujaf-185	283	3	-	-	PUNCT
gujaf-185	283	4	value	value	NOUN
gujaf-185	283	5	is	be	AUX
gujaf-185	283	6	significant	significant	ADJ
gujaf-185	283	7	at	at	ADP
gujaf-185	283	8	a	a	DET
gujaf-185	283	9	5	5	NUM
gujaf-185	283	10	%	%	NOUN
gujaf-185	283	11	level	level	NOUN
gujaf-185	283	12	of	of	ADP
gujaf-185	283	13	significance	significance	NOUN
gujaf-185	283	14	.	.	PUNCT
gujaf-185	284	1	this	this	PRON
gujaf-185	284	2	suggests	suggest	VERB
gujaf-185	284	3	a	a	DET
gujaf-185	284	4	beneficial	beneficial	ADJ
gujaf-185	284	5	effect	effect	NOUN
gujaf-185	284	6	on	on	ADP
gujaf-185	284	7	the	the	DET
gujaf-185	284	8	chosen	choose	VERB
gujaf-185	284	9	organizations	organization	NOUN
gujaf-185	284	10	'	'	PART
gujaf-185	284	11	financial	financial	ADJ
gujaf-185	284	12	performance	performance	NOUN
gujaf-185	284	13	.	.	PUNCT
gujaf-185	285	1	this	this	PRON
gujaf-185	285	2	indicates	indicate	VERB
gujaf-185	285	3	that	that	SCONJ
gujaf-185	285	4	a	a	DET
gujaf-185	285	5	5	5	NUM
gujaf-185	285	6	%	%	NOUN
gujaf-185	285	7	growth	growth	NOUN
gujaf-185	285	8	rate	rate	NOUN
gujaf-185	285	9	results	result	NOUN
gujaf-185	285	10	in	in	ADP
gujaf-185	285	11	a	a	DET
gujaf-185	285	12	£	£	SYM
gujaf-185	285	13	0.08	0.08	NUM
gujaf-185	285	14	improvement	improvement	NOUN
gujaf-185	285	15	in	in	ADP
gujaf-185	285	16	the	the	DET
gujaf-185	285	17	financial	financial	ADJ
gujaf-185	285	18	performance	performance	NOUN
gujaf-185	285	19	of	of	ADP
gujaf-185	285	20	nigerian	nigerian	ADJ
gujaf-185	285	21	banks	bank	NOUN
gujaf-185	285	22	with	with	ADP
gujaf-185	285	23	registration	registration	NOUN
gujaf-185	285	24	.	.	PUNCT
gujaf-185	286	1	the	the	DET
gujaf-185	286	2	findings	finding	NOUN
gujaf-185	286	3	do	do	AUX
gujaf-185	286	4	not	not	PART
gujaf-185	286	5	indicate	indicate	VERB
gujaf-185	286	6	that	that	SCONJ
gujaf-185	286	7	internal	internal	ADJ
gujaf-185	286	8	company	company	NOUN
gujaf-185	286	9	issues	issue	NOUN
gujaf-185	286	10	are	be	AUX
gujaf-185	286	11	the	the	DET
gujaf-185	286	12	primary	primary	ADJ
gujaf-185	286	13	cause	cause	NOUN
gujaf-185	286	14	of	of	ADP
gujaf-185	286	15	the	the	DET
gujaf-185	286	16	disparate	disparate	ADJ
gujaf-185	286	17	financial	financial	ADJ
gujaf-185	286	18	statements	statement	NOUN
gujaf-185	286	19	;	;	PUNCT
gujaf-185	286	20	rather	rather	ADV
gujaf-185	286	21	,	,	PUNCT
gujaf-185	286	22	the	the	DET
gujaf-185	286	23	organization	organization	NOUN
gujaf-185	286	24	has	have	VERB
gujaf-185	286	25	to	to	PART
gujaf-185	286	26	adapt	adapt	VERB
gujaf-185	286	27	significantly	significantly	ADV
gujaf-185	286	28	in	in	ADP
gujaf-185	286	29	accordance	accordance	NOUN
gujaf-185	286	30	with	with	ADP
gujaf-185	286	31	best	good	ADJ
gujaf-185	286	32	practices	practice	NOUN
gujaf-185	286	33	to	to	PART
gujaf-185	286	34	meet	meet	VERB
gujaf-185	286	35	its	its	PRON
gujaf-185	286	36	objectives	objective	NOUN
gujaf-185	286	37	.	.	PUNCT
gujaf-185	287	1	effective	effective	ADJ
gujaf-185	287	2	resource	resource	NOUN
gujaf-185	287	3	management	management	NOUN
gujaf-185	287	4	results	result	NOUN
gujaf-185	287	5	in	in	ADP
gujaf-185	287	6	increased	increase	VERB
gujaf-185	287	7	earnings	earning	NOUN
gujaf-185	287	8	for	for	ADP
gujaf-185	287	9	a	a	DET
gujaf-185	287	10	corporation	corporation	NOUN
gujaf-185	287	11	.	.	PUNCT
gujaf-185	288	1	additionally	additionally	ADV
gujaf-185	288	2	,	,	PUNCT
gujaf-185	288	3	businesses	business	NOUN
gujaf-185	288	4	may	may	AUX
gujaf-185	288	5	boost	boost	VERB
gujaf-185	288	6	efficiency	efficiency	NOUN
gujaf-185	288	7	while	while	SCONJ
gujaf-185	288	8	increasing	increase	VERB
gujaf-185	288	9	profitability	profitability	NOUN
gujaf-185	288	10	by	by	ADP
gujaf-185	288	11	minimizing	minimize	VERB
gujaf-185	288	12	recycling	recycling	NOUN
gujaf-185	288	13	and	and	CCONJ
gujaf-185	288	14	trash	trash	NOUN
gujaf-185	288	15	.	.	PUNCT
gujaf-185	289	1	we	we	PRON
gujaf-185	289	2	employ	employ	VERB
gujaf-185	289	3	the	the	DET
gujaf-185	289	4	top	top	ADJ
gujaf-185	289	5	personnel	personnel	NOUN
gujaf-185	289	6	,	,	PUNCT
gujaf-185	289	7	tools	tool	NOUN
gujaf-185	289	8	,	,	PUNCT
gujaf-185	289	9	and	and	CCONJ
gujaf-185	289	10	company	company	NOUN
gujaf-185	289	11	procedures	procedure	NOUN
gujaf-185	289	12	.	.	PUNCT
gujaf-185	290	1	on	on	ADP
gujaf-185	290	2	the	the	DET
gujaf-185	290	3	other	other	ADJ
gujaf-185	290	4	side	side	NOUN
gujaf-185	290	5	,	,	PUNCT
gujaf-185	290	6	good	good	ADJ
gujaf-185	290	7	businesses	business	NOUN
gujaf-185	290	8	maintain	maintain	VERB
gujaf-185	290	9	consistent	consistent	ADJ
gujaf-185	290	10	and	and	CCONJ
gujaf-185	290	11	superior	superior	ADJ
gujaf-185	290	12	output	output	NOUN
gujaf-185	290	13	.	.	PUNCT
gujaf-185	291	1	according	accord	VERB
gujaf-185	291	2	to	to	ADP
gujaf-185	291	3	sporta	sporta	PROPN
gujaf-185	291	4	,	,	PUNCT
gujaf-185	291	5	gusau	gusau	ADJ
gujaf-185	291	6	journal	journal	NOUN
gujaf-185	291	7	of	of	ADP
gujaf-185	291	8	accounting	accounting	NOUN
gujaf-185	291	9	and	and	CCONJ
gujaf-185	291	10	finance	finance	NOUN
gujaf-185	291	11	,	,	PUNCT
gujaf-185	291	12	vol	vol	NOUN
gujaf-185	291	13	.	.	PROPN
gujaf-185	292	1	3	3	NUM
gujaf-185	292	2	,	,	PUNCT
gujaf-185	292	3	issue	issue	NOUN
gujaf-185	292	4	3	3	NUM
gujaf-185	292	5	,	,	PUNCT
gujaf-185	292	6	october	october	PROPN
gujaf-185	292	7	,	,	PUNCT
gujaf-185	292	8	2022	2022	NUM
gujaf-185	292	9	153	153	NUM
gujaf-185	292	10	ngugi	ngugi	NOUN
gujaf-185	292	11	,	,	PUNCT
gujaf-185	292	12	ngumi	ngumi	NOUN
gujaf-185	292	13	,	,	PUNCT
gujaf-185	292	14	and	and	CCONJ
gujaf-185	292	15	nanjala	nanjala	PROPN
gujaf-185	292	16	(	(	PUNCT
gujaf-185	292	17	2018	2018	NUM
gujaf-185	292	18	)	)	PUNCT
gujaf-185	292	19	,	,	PUNCT
gujaf-185	292	20	opr	opr	PROPN
gujaf-185	292	21	has	have	VERB
gujaf-185	292	22	a	a	DET
gujaf-185	292	23	considerable	considerable	ADJ
gujaf-185	292	24	influence	influence	NOUN
gujaf-185	292	25	on	on	ADP
gujaf-185	292	26	investment	investment	NOUN
gujaf-185	292	27	compared	compare	VERB
gujaf-185	292	28	to	to	ADP
gujaf-185	292	29	duarte	duarte	PROPN
gujaf-185	292	30	,	,	PUNCT
gujaf-185	292	31	brito	brito	PROPN
gujaf-185	292	32	,	,	PUNCT
gujaf-185	292	33	and	and	CCONJ
gujaf-185	292	34	serio	serio	PROPN
gujaf-185	292	35	.	.	PUNCT
gujaf-185	293	1	this	this	DET
gujaf-185	293	2	conclusion	conclusion	NOUN
gujaf-185	293	3	is	be	AUX
gujaf-185	293	4	consistent	consistent	ADJ
gujaf-185	293	5	with	with	ADP
gujaf-185	293	6	their	their	PRON
gujaf-185	293	7	findings	finding	NOUN
gujaf-185	293	8	(	(	PUNCT
gujaf-185	293	9	2011	2011	NUM
gujaf-185	293	10	)	)	PUNCT
gujaf-185	293	11	.	.	PUNCT
gujaf-185	294	1	only	only	ADV
gujaf-185	294	2	if	if	SCONJ
gujaf-185	294	3	it	it	PRON
gujaf-185	294	4	's	be	AUX
gujaf-185	294	5	excellent	excellent	ADJ
gujaf-185	294	6	.	.	PUNCT
gujaf-185	295	1	enhancing	enhance	VERB
gujaf-185	295	2	economic	economic	ADJ
gujaf-185	295	3	results	result	NOUN
gujaf-185	295	4	through	through	ADP
gujaf-185	295	5	effective	effective	ADJ
gujaf-185	295	6	use	use	NOUN
gujaf-185	295	7	of	of	ADP
gujaf-185	295	8	natural	natural	ADJ
gujaf-185	295	9	resources	resource	NOUN
gujaf-185	295	10	and	and	CCONJ
gujaf-185	295	11	waste	waste	NOUN
gujaf-185	295	12	reduction	reduction	NOUN
gujaf-185	295	13	.	.	PUNCT
gujaf-185	296	1	we	we	PRON
gujaf-185	296	2	employ	employ	VERB
gujaf-185	296	3	the	the	DET
gujaf-185	296	4	top	top	ADJ
gujaf-185	296	5	personnel	personnel	NOUN
gujaf-185	296	6	,	,	PUNCT
gujaf-185	296	7	tools	tool	NOUN
gujaf-185	296	8	,	,	PUNCT
gujaf-185	296	9	and	and	CCONJ
gujaf-185	296	10	company	company	NOUN
gujaf-185	296	11	procedures	procedure	NOUN
gujaf-185	296	12	.	.	PUNCT
gujaf-185	297	1	the	the	DET
gujaf-185	297	2	fourth	fourth	ADJ
gujaf-185	297	3	quasi	quasi	NOUN
gujaf-185	297	4	-	-	NOUN
gujaf-185	297	5	hypothesis	hypothesis	NOUN
gujaf-185	297	6	,	,	PUNCT
gujaf-185	297	7	that	that	DET
gujaf-185	297	8	quality	quality	NOUN
gujaf-185	297	9	has	have	VERB
gujaf-185	297	10	no	no	DET
gujaf-185	297	11	discernible	discernible	ADJ
gujaf-185	297	12	effect	effect	NOUN
gujaf-185	297	13	on	on	ADP
gujaf-185	297	14	the	the	DET
gujaf-185	297	15	financial	financial	ADJ
gujaf-185	297	16	performance	performance	NOUN
gujaf-185	297	17	of	of	ADP
gujaf-185	297	18	listed	list	VERB
gujaf-185	297	19	banks	bank	NOUN
gujaf-185	297	20	in	in	ADP
gujaf-185	297	21	nigeria	nigeria	PROPN
gujaf-185	297	22	,	,	PUNCT
gujaf-185	297	23	is	be	AUX
gujaf-185	297	24	thus	thus	ADV
gujaf-185	297	25	rejected	reject	VERB
gujaf-185	297	26	by	by	ADP
gujaf-185	297	27	this	this	DET
gujaf-185	297	28	study	study	NOUN
gujaf-185	297	29	based	base	VERB
gujaf-185	297	30	on	on	ADP
gujaf-185	297	31	the	the	DET
gujaf-185	297	32	aforementioned	aforementioned	ADJ
gujaf-185	297	33	data	datum	NOUN
gujaf-185	297	34	.	.	PUNCT
gujaf-185	298	1	the	the	DET
gujaf-185	298	2	amount	amount	NOUN
gujaf-185	298	3	is	be	AUX
gujaf-185	298	4	0.027	0.027	NUM
gujaf-185	298	5	and	and	CCONJ
gujaf-185	298	6	is	be	AUX
gujaf-185	298	7	equal	equal	ADJ
gujaf-185	298	8	to	to	ADP
gujaf-185	298	9	5	5	NUM
gujaf-185	298	10	%	%	NOUN
gujaf-185	298	11	.	.	PUNCT
gujaf-185	299	1	5	5	X
gujaf-185	299	2	.	.	X
gujaf-185	299	3	conclusions	conclusion	NOUN
gujaf-185	299	4	and	and	CCONJ
gujaf-185	299	5	recommendations	recommendation	NOUN
gujaf-185	299	6	the	the	DET
gujaf-185	299	7	study	study	NOUN
gujaf-185	299	8	's	's	PART
gujaf-185	299	9	findings	finding	NOUN
gujaf-185	299	10	indicate	indicate	VERB
gujaf-185	299	11	that	that	SCONJ
gujaf-185	299	12	while	while	SCONJ
gujaf-185	299	13	liquidity	liquidity	NOUN
gujaf-185	299	14	has	have	VERB
gujaf-185	299	15	a	a	DET
gujaf-185	299	16	detrimental	detrimental	ADJ
gujaf-185	299	17	impact	impact	NOUN
gujaf-185	299	18	on	on	ADP
gujaf-185	299	19	the	the	DET
gujaf-185	299	20	performance	performance	NOUN
gujaf-185	299	21	of	of	ADP
gujaf-185	299	22	the	the	DET
gujaf-185	299	23	time	time	NOUN
gujaf-185	299	24	deposit	deposit	NOUN
gujaf-185	299	25	institution	institution	NOUN
gujaf-185	299	26	,	,	PUNCT
gujaf-185	299	27	the	the	DET
gujaf-185	299	28	balance	balance	NOUN
gujaf-185	299	29	of	of	ADP
gujaf-185	299	30	assets	asset	NOUN
gujaf-185	299	31	,	,	PUNCT
gujaf-185	299	32	revenue	revenue	NOUN
gujaf-185	299	33	,	,	PUNCT
gujaf-185	299	34	and	and	CCONJ
gujaf-185	299	35	profit	profit	NOUN
gujaf-185	299	36	do	do	VERB
gujaf-185	299	37	not	not	PART
gujaf-185	299	38	.	.	PUNCT
gujaf-185	300	1	the	the	DET
gujaf-185	300	2	study	study	NOUN
gujaf-185	300	3	also	also	ADV
gujaf-185	300	4	recommended	recommend	VERB
gujaf-185	300	5	the	the	DET
gujaf-185	300	6	following	follow	VERB
gujaf-185	300	7	things	thing	NOUN
gujaf-185	300	8	:	:	PUNCT
gujaf-185	300	9	i.	i.	NOUN
gujaf-185	300	10	banks	bank	NOUN
gujaf-185	300	11	should	should	AUX
gujaf-185	300	12	focus	focus	VERB
gujaf-185	300	13	their	their	PRON
gujaf-185	300	14	investments	investment	NOUN
gujaf-185	300	15	on	on	ADP
gujaf-185	300	16	low	low	ADJ
gujaf-185	300	17	-	-	PUNCT
gujaf-185	300	18	risk	risk	NOUN
gujaf-185	300	19	initiatives	initiative	NOUN
gujaf-185	300	20	,	,	PUNCT
gujaf-185	300	21	set	set	VERB
gujaf-185	300	22	up	up	ADP
gujaf-185	300	23	efficient	efficient	ADJ
gujaf-185	300	24	internal	internal	ADJ
gujaf-185	300	25	procedures	procedure	NOUN
gujaf-185	300	26	,	,	PUNCT
gujaf-185	300	27	and	and	CCONJ
gujaf-185	300	28	lay	lie	VERB
gujaf-185	300	29	down	down	ADP
gujaf-185	300	30	precise	precise	ADJ
gujaf-185	300	31	rules	rule	NOUN
gujaf-185	300	32	.	.	PUNCT
gujaf-185	301	1	to	to	PART
gujaf-185	301	2	assure	assure	VERB
gujaf-185	301	3	security	security	NOUN
gujaf-185	301	4	,	,	PUNCT
gujaf-185	301	5	banks	bank	NOUN
gujaf-185	301	6	should	should	AUX
gujaf-185	301	7	boost	boost	VERB
gujaf-185	301	8	their	their	PRON
gujaf-185	301	9	reserves	reserve	NOUN
gujaf-185	301	10	.	.	PUNCT
gujaf-185	302	1	the	the	DET
gujaf-185	302	2	analysis	analysis	NOUN
gujaf-185	302	3	of	of	ADP
gujaf-185	302	4	the	the	DET
gujaf-185	302	5	bank	bank	NOUN
gujaf-185	302	6	's	's	PART
gujaf-185	302	7	foreign	foreign	ADJ
gujaf-185	302	8	revenue	revenue	NOUN
gujaf-185	302	9	is	be	AUX
gujaf-185	302	10	particularly	particularly	ADV
gujaf-185	302	11	significant	significant	ADJ
gujaf-185	302	12	since	since	SCONJ
gujaf-185	302	13	it	it	PRON
gujaf-185	302	14	demonstrates	demonstrate	VERB
gujaf-185	302	15	the	the	DET
gujaf-185	302	16	connection	connection	NOUN
gujaf-185	302	17	between	between	ADP
gujaf-185	302	18	the	the	DET
gujaf-185	302	19	return	return	NOUN
gujaf-185	302	20	on	on	ADP
gujaf-185	302	21	investment	investment	NOUN
gujaf-185	302	22	and	and	CCONJ
gujaf-185	302	23	the	the	DET
gujaf-185	302	24	factors	factor	NOUN
gujaf-185	302	25	that	that	PRON
gujaf-185	302	26	affect	affect	VERB
gujaf-185	302	27	the	the	DET
gujaf-185	302	28	bank	bank	NOUN
gujaf-185	302	29	's	's	PART
gujaf-185	302	30	overall	overall	ADJ
gujaf-185	302	31	income	income	NOUN
gujaf-185	302	32	.	.	PUNCT
gujaf-185	303	1	in	in	ADP
gujaf-185	303	2	addition	addition	NOUN
gujaf-185	303	3	to	to	ADP
gujaf-185	303	4	doing	do	VERB
gujaf-185	303	5	financial	financial	ADJ
gujaf-185	303	6	management	management	NOUN
gujaf-185	303	7	in	in	ADP
gujaf-185	303	8	other	other	ADJ
gujaf-185	303	9	areas	area	NOUN
gujaf-185	303	10	,	,	PUNCT
gujaf-185	303	11	we	we	PRON
gujaf-185	303	12	urge	urge	VERB
gujaf-185	303	13	banks	bank	NOUN
gujaf-185	303	14	to	to	PART
gujaf-185	303	15	seize	seize	VERB
gujaf-185	303	16	all	all	DET
gujaf-185	303	17	available	available	ADJ
gujaf-185	303	18	financial	financial	ADJ
gujaf-185	303	19	possibilities	possibility	NOUN
gujaf-185	303	20	.	.	PUNCT
gujaf-185	304	1	ii	ii	PROPN
gujaf-185	304	2	.	.	PUNCT
gujaf-185	305	1	in	in	ADP
gujaf-185	305	2	order	order	NOUN
gujaf-185	305	3	to	to	PART
gujaf-185	305	4	save	save	VERB
gujaf-185	305	5	expenses	expense	NOUN
gujaf-185	305	6	,	,	PUNCT
gujaf-185	305	7	banks	bank	NOUN
gujaf-185	305	8	must	must	AUX
gujaf-185	305	9	be	be	AUX
gujaf-185	305	10	aware	aware	ADJ
gujaf-185	305	11	of	of	ADP
gujaf-185	305	12	the	the	DET
gujaf-185	305	13	requirements	requirement	NOUN
gujaf-185	305	14	of	of	ADP
gujaf-185	305	15	each	each	DET
gujaf-185	305	16	firm	firm	NOUN
gujaf-185	305	17	and	and	CCONJ
gujaf-185	305	18	maintain	maintain	VERB
gujaf-185	305	19	an	an	DET
gujaf-185	305	20	adequate	adequate	ADJ
gujaf-185	305	21	level	level	NOUN
gujaf-185	305	22	.	.	PUNCT
gujaf-185	306	1	banks	bank	NOUN
gujaf-185	306	2	are	be	AUX
gujaf-185	306	3	urged	urge	VERB
gujaf-185	306	4	to	to	PART
gujaf-185	306	5	diversify	diversify	VERB
gujaf-185	306	6	their	their	PRON
gujaf-185	306	7	holdings	holding	NOUN
gujaf-185	306	8	,	,	PUNCT
gujaf-185	306	9	particularly	particularly	ADV
gujaf-185	306	10	by	by	ADP
gujaf-185	306	11	providing	provide	VERB
gujaf-185	306	12	low	low	ADJ
gujaf-185	306	13	-	-	PUNCT
gujaf-185	306	14	income	income	NOUN
gujaf-185	306	15	customers	customer	NOUN
gujaf-185	306	16	with	with	ADP
gujaf-185	306	17	goods	good	NOUN
gujaf-185	306	18	that	that	PRON
gujaf-185	306	19	big	big	ADJ
gujaf-185	306	20	banks	bank	NOUN
gujaf-185	306	21	sometimes	sometimes	ADV
gujaf-185	306	22	ignore	ignore	VERB
gujaf-185	306	23	.	.	PUNCT
gujaf-185	307	1	for	for	ADP
gujaf-185	307	2	businesses	business	NOUN
gujaf-185	307	3	aiming	aim	VERB
gujaf-185	307	4	to	to	PART
gujaf-185	307	5	generate	generate	VERB
gujaf-185	307	6	long	long	ADJ
gujaf-185	307	7	-	-	PUNCT
gujaf-185	307	8	term	term	NOUN
gujaf-185	307	9	earnings	earning	NOUN
gujaf-185	307	10	,	,	PUNCT
gujaf-185	307	11	banks	bank	NOUN
gujaf-185	307	12	have	have	VERB
gujaf-185	307	13	to	to	PART
gujaf-185	307	14	take	take	VERB
gujaf-185	307	15	into	into	ADP
gujaf-185	307	16	account	account	NOUN
gujaf-185	307	17	shifting	shift	VERB
gujaf-185	307	18	more	more	ADJ
gujaf-185	307	19	funds	fund	NOUN
gujaf-185	307	20	to	to	ADP
gujaf-185	307	21	banks	bank	NOUN
gujaf-185	307	22	.	.	PUNCT
gujaf-185	308	1	iii	iii	X
gujaf-185	308	2	.	.	PUNCT
gujaf-185	309	1	therefore	therefore	ADV
gujaf-185	309	2	,	,	PUNCT
gujaf-185	309	3	in	in	ADP
gujaf-185	309	4	order	order	NOUN
gujaf-185	309	5	to	to	PART
gujaf-185	309	6	obtain	obtain	VERB
gujaf-185	309	7	money	money	NOUN
gujaf-185	309	8	for	for	ADP
gujaf-185	309	9	ongoing	ongoing	ADJ
gujaf-185	309	10	obligations	obligation	NOUN
gujaf-185	309	11	and	and	CCONJ
gujaf-185	309	12	aid	aid	VERB
gujaf-185	309	13	banks	bank	NOUN
gujaf-185	309	14	in	in	ADP
gujaf-185	309	15	boosting	boost	VERB
gujaf-185	309	16	their	their	PRON
gujaf-185	309	17	earnings	earning	NOUN
gujaf-185	309	18	,	,	PUNCT
gujaf-185	309	19	we	we	PRON
gujaf-185	309	20	advise	advise	VERB
gujaf-185	309	21	banks	bank	NOUN
gujaf-185	309	22	to	to	PART
gujaf-185	309	23	assess	assess	VERB
gujaf-185	309	24	their	their	PRON
gujaf-185	309	25	financial	financial	ADJ
gujaf-185	309	26	systems	system	NOUN
gujaf-185	309	27	.	.	PUNCT
gujaf-185	310	1	iv	iv	X
gujaf-185	310	2	.	.	PUNCT
gujaf-185	311	1	participating	participate	VERB
gujaf-185	311	2	public	public	ADJ
gujaf-185	311	3	banks	bank	NOUN
gujaf-185	311	4	should	should	AUX
gujaf-185	311	5	prioritize	prioritize	VERB
gujaf-185	311	6	performance	performance	NOUN
gujaf-185	311	7	enhancement	enhancement	NOUN
gujaf-185	311	8	in	in	ADP
gujaf-185	311	9	order	order	NOUN
gujaf-185	311	10	to	to	PART
gujaf-185	311	11	boost	boost	VERB
gujaf-185	311	12	the	the	DET
gujaf-185	311	13	industry	industry	NOUN
gujaf-185	311	14	's	's	PART
gujaf-185	311	15	productivity	productivity	NOUN
gujaf-185	311	16	and	and	CCONJ
gujaf-185	311	17	competitiveness	competitiveness	NOUN
gujaf-185	311	18	.	.	PUNCT
gujaf-185	312	1	references	reference	NOUN
gujaf-185	312	2	abata	abata	NOUN
gujaf-185	312	3	,	,	PUNCT
gujaf-185	312	4	m.	m.	NOUN
gujaf-185	312	5	a.	a.	NOUN
gujaf-185	312	6	(	(	PUNCT
gujaf-185	312	7	2014	2014	NUM
gujaf-185	312	8	)	)	PUNCT
gujaf-185	312	9	.	.	PUNCT
gujaf-185	313	1	asset	asset	NOUN
gujaf-185	313	2	quality	quality	NOUN
gujaf-185	313	3	and	and	CCONJ
gujaf-185	313	4	bank	bank	NOUN
gujaf-185	313	5	performance	performance	NOUN
gujaf-185	313	6	:	:	PUNCT
gujaf-185	313	7	a	a	DET
gujaf-185	313	8	study	study	NOUN
gujaf-185	313	9	of	of	ADP
gujaf-185	313	10	commercial	commercial	ADJ
gujaf-185	313	11	banks	bank	NOUN
gujaf-185	313	12	in	in	ADP
gujaf-185	313	13	nigeria	nigeria	PROPN
gujaf-185	313	14	.	.	PUNCT
gujaf-185	314	1	research	research	NOUN
gujaf-185	314	2	journal	journal	PROPN
gujaf-185	314	3	of	of	ADP
gujaf-185	314	4	finance	finance	NOUN
gujaf-185	314	5	and	and	CCONJ
gujaf-185	314	6	accounting	accounting	NOUN
gujaf-185	314	7	,	,	PUNCT
gujaf-185	314	8	18(5	18(5	NUM
gujaf-185	314	9	)	)	PUNCT
gujaf-185	314	10	,	,	PUNCT
gujaf-185	314	11	39–44	39–44	NUM
gujaf-185	314	12	.	.	PUNCT
gujaf-185	315	1	aktan	aktan	PROPN
gujaf-185	315	2	,	,	PUNCT
gujaf-185	315	3	b.	b.	PROPN
gujaf-185	315	4	,	,	PUNCT
gujaf-185	315	5	turen	turen	PROPN
gujaf-185	315	6	,	,	PUNCT
gujaf-185	315	7	s.	s.	PROPN
gujaf-185	315	8	,	,	PUNCT
gujaf-185	315	9	tvaronavičienė	tvaronavičienė	PROPN
gujaf-185	315	10	,	,	PUNCT
gujaf-185	315	11	m.	m.	NOUN
gujaf-185	315	12	,	,	PUNCT
gujaf-185	315	13	celik	celik	VERB
gujaf-185	315	14	,	,	PUNCT
gujaf-185	315	15	s.	s.	PROPN
gujaf-185	315	16	,	,	PUNCT
gujaf-185	315	17	&	&	CCONJ
gujaf-185	315	18	a.	a.	PROPN
gujaf-185	315	19	a.	a.	PROPN
gujaf-185	315	20	h.	h.	PROPN
gujaf-185	315	21	(	(	PUNCT
gujaf-185	315	22	2018	2018	NUM
gujaf-185	315	23	)	)	PUNCT
gujaf-185	315	24	.	.	PUNCT
gujaf-185	316	1	corporate	corporate	ADJ
gujaf-185	316	2	governance	governance	NOUN
gujaf-185	316	3	and	and	CCONJ
gujaf-185	316	4	performance	performance	NOUN
gujaf-185	316	5	of	of	ADP
gujaf-185	316	6	the	the	DET
gujaf-185	316	7	financial	financial	ADJ
gujaf-185	316	8	firms	firm	NOUN
gujaf-185	316	9	in	in	ADP
gujaf-185	316	10	bahrain	bahrain	NOUN
gujaf-185	316	11	.	.	PUNCT
gujaf-185	317	1	polish	polish	PROPN
gujaf-185	317	2	journal	journal	PROPN
gujaf-185	317	3	of	of	ADP
gujaf-185	317	4	management	management	NOUN
gujaf-185	317	5	studies	study	NOUN
gujaf-185	317	6	.	.	PUNCT
gujaf-185	317	7	,	,	PUNCT
gujaf-185	317	8	17	17	NUM
gujaf-185	317	9	,	,	PUNCT
gujaf-185	317	10	39–58	39–58	NUM
gujaf-185	317	11	.	.	PUNCT
gujaf-185	318	1	al	al	PROPN
gujaf-185	318	2	-	-	PUNCT
gujaf-185	318	3	tamimi	tamimi	PROPN
gujaf-185	318	4	,	,	PUNCT
gujaf-185	318	5	m.a.k	m.a.k	NOUN
gujaf-185	318	6	.	.	PUNCT
gujaf-185	318	7	,	,	PUNCT
gujaf-185	318	8	&	&	CCONJ
gujaf-185	318	9	obeidat	obeidat	NOUN
gujaf-185	318	10	,	,	PUNCT
gujaf-185	318	11	f.	f.	PROPN
gujaf-185	318	12	s.	s.	PROPN
gujaf-185	318	13	(	(	PUNCT
gujaf-185	318	14	2013	2013	NUM
gujaf-185	318	15	)	)	PUNCT
gujaf-185	318	16	.	.	PUNCT
gujaf-185	319	1	determinants	determinant	NOUN
gujaf-185	319	2	of	of	ADP
gujaf-185	319	3	capital	capital	NOUN
gujaf-185	319	4	adequacy	adequacy	NOUN
gujaf-185	319	5	in	in	ADP
gujaf-185	319	6	commercial	commercial	ADJ
gujaf-185	319	7	banks	bank	NOUN
gujaf-185	319	8	of	of	ADP
gujaf-185	319	9	jordan	jordan	PROPN
gujaf-185	319	10	an	an	DET
gujaf-185	319	11	empirical	empirical	ADJ
gujaf-185	319	12	study	study	NOUN
gujaf-185	319	13	.	.	PUNCT
gujaf-185	320	1	international	international	ADJ
gujaf-185	320	2	journal	journal	PROPN
gujaf-185	320	3	of	of	ADP
gujaf-185	320	4	academic	academic	ADJ
gujaf-185	320	5	research	research	NOUN
gujaf-185	320	6	in	in	ADP
gujaf-185	320	7	economics	economic	NOUN
gujaf-185	320	8	and	and	CCONJ
gujaf-185	320	9	management	management	NOUN
gujaf-185	320	10	sciences	science	NOUN
gujaf-185	320	11	.	.	PUNCT
gujaf-185	321	1	gusau	gusau	PROPN
gujaf-185	321	2	journal	journal	PROPN
gujaf-185	321	3	of	of	ADP
gujaf-185	321	4	accounting	accounting	NOUN
gujaf-185	321	5	and	and	CCONJ
gujaf-185	321	6	finance	finance	NOUN
gujaf-185	321	7	,	,	PUNCT
gujaf-185	321	8	vol	vol	NOUN
gujaf-185	321	9	.	.	PROPN
gujaf-185	321	10	3	3	NUM
gujaf-185	321	11	,	,	PUNCT
gujaf-185	321	12	issue	issue	NOUN
gujaf-185	321	13	3	3	NUM
gujaf-185	321	14	,	,	PUNCT
gujaf-185	321	15	october	october	PROPN
gujaf-185	321	16	,	,	PUNCT
gujaf-185	321	17	2022	2022	NUM
gujaf-185	321	18	154	154	NUM
gujaf-185	321	19	alemayehu	alemayehu	PROPN
gujaf-185	321	20	,	,	PUNCT
gujaf-185	321	21	a.	a.	NOUN
gujaf-185	321	22	,	,	PUNCT
gujaf-185	321	23	belete	belete	NOUN
gujaf-185	321	24	,	,	PUNCT
gujaf-185	321	25	k.	k.	PROPN
gujaf-185	321	26	a.	a.	PROPN
gujaf-185	321	27	(	(	PUNCT
gujaf-185	321	28	2019	2019	NUM
gujaf-185	321	29	)	)	PUNCT
gujaf-185	321	30	.	.	PUNCT
gujaf-185	322	1	assessing	assess	VERB
gujaf-185	322	2	the	the	DET
gujaf-185	322	3	effect	effect	NOUN
gujaf-185	322	4	of	of	ADP
gujaf-185	322	5	operational	operational	ADJ
gujaf-185	322	6	efficiency	efficiency	NOUN
gujaf-185	322	7	on	on	ADP
gujaf-185	322	8	the	the	DET
gujaf-185	322	9	performance	performance	NOUN
gujaf-185	322	10	of	of	ADP
gujaf-185	322	11	private	private	ADJ
gujaf-185	322	12	and	and	CCONJ
gujaf-185	322	13	state	state	NOUN
gujaf-185	322	14	owned	own	VERB
gujaf-185	322	15	commercial	commercial	ADJ
gujaf-185	322	16	banks	bank	NOUN
gujaf-185	322	17	in	in	ADP
gujaf-185	322	18	ethiopia	ethiopia	PROPN
gujaf-185	322	19	.	.	PUNCT
gujaf-185	323	1	open	open	ADJ
gujaf-185	323	2	journal	journal	PROPN
gujaf-185	323	3	of	of	ADP
gujaf-185	323	4	economics	economic	NOUN
gujaf-185	323	5	and	and	CCONJ
gujaf-185	323	6	commerce	commerce	PROPN
gujaf-185	323	7	,	,	PUNCT
gujaf-185	323	8	2(4	2(4	NUM
gujaf-185	323	9	)	)	PUNCT
gujaf-185	323	10	,	,	PUNCT
gujaf-185	323	11	18	18	NUM
gujaf-185	323	12	–	–	SYM
gujaf-185	323	13	27	27	NUM
gujaf-185	323	14	.	.	PUNCT
gujaf-185	324	1	asfaw	asfaw	PROPN
gujaf-185	324	2	m.	m.	PROPN
gujaf-185	324	3	s.	s.	PROPN
gujaf-185	324	4	(	(	PUNCT
gujaf-185	324	5	2018	2018	NUM
gujaf-185	324	6	)	)	PUNCT
gujaf-185	324	7	.	.	PUNCT
gujaf-185	325	1	determinants	determinant	NOUN
gujaf-185	325	2	of	of	ADP
gujaf-185	325	3	financialperformance	financialperformance	NOUN
gujaf-185	325	4	of	of	ADP
gujaf-185	325	5	privately	privately	ADV
gujaf-185	325	6	owned	own	VERB
gujaf-185	325	7	commercial	commercial	ADJ
gujaf-185	325	8	banks	bank	NOUN
gujaf-185	325	9	in	in	ADP
gujaf-185	325	10	ethiopia	ethiopia	PROPN
gujaf-185	325	11	a	a	DET
gujaf-185	325	12	research	research	NOUN
gujaf-185	325	13	project	project	NOUN
gujaf-185	325	14	submitted	submit	VERB
gujaf-185	325	15	to	to	ADP
gujaf-185	325	16	the	the	DET
gujaf-185	325	17	board	board	NOUN
gujaf-185	325	18	of	of	ADP
gujaf-185	325	19	postgraduate	postgraduate	NOUN
gujaf-185	325	20	studies	study	NOUN
gujaf-185	325	21	in	in	ADP
gujaf-185	325	22	partial	partial	ADJ
gujaf-185	325	23	fulfilment	fulfilment	NOUN
gujaf-185	325	24	of	of	ADP
gujaf-185	325	25	the	the	DET
gujaf-185	325	26	requirements	requirement	NOUN
gujaf-185	325	27	for	for	ADP
gujaf-185	325	28	msc	msc	PROPN
gujaf-185	325	29	,	,	PUNCT
gujaf-185	325	30	edo	edo	PROPN
gujaf-185	325	31	state	state	PROPN
gujaf-185	325	32	university	university	NOUN
gujaf-185	325	33	bcom	bcom	PROPN
gujaf-185	325	34	,	,	PUNCT
gujaf-185	325	35	m.	m.	NOUN
gujaf-185	325	36	o.	o.	PROPN
gujaf-185	325	37	o.	o.	INTJ
gujaf-185	325	38	.	.	PUNCT
gujaf-185	326	1	(	(	PUNCT
gujaf-185	326	2	2018	2018	NUM
gujaf-185	326	3	)	)	PUNCT
gujaf-185	326	4	.	.	PUNCT
gujaf-185	327	1	an	an	DET
gujaf-185	327	2	evaluation	evaluation	NOUN
gujaf-185	327	3	of	of	ADP
gujaf-185	327	4	the	the	DET
gujaf-185	327	5	effect	effect	NOUN
gujaf-185	327	6	of	of	ADP
gujaf-185	327	7	cash	cash	NOUN
gujaf-185	327	8	flow	flow	NOUN
gujaf-185	327	9	management	management	NOUN
gujaf-185	327	10	activities	activity	NOUN
gujaf-185	327	11	on	on	ADP
gujaf-185	327	12	financial	financial	ADJ
gujaf-185	327	13	performance	performance	NOUN
gujaf-185	327	14	of	of	ADP
gujaf-185	327	15	manufacturing	manufacturing	NOUN
gujaf-185	327	16	firms	firm	NOUN
gujaf-185	327	17	listed	list	VERB
gujaf-185	327	18	at	at	ADP
gujaf-185	327	19	nairobi	nairobi	PROPN
gujaf-185	327	20	securities	securities	PROPN
gujaf-185	327	21	exchange	exchange	PROPN
gujaf-185	327	22	.	.	PUNCT
gujaf-185	328	1	a	a	DET
gujaf-185	328	2	research	research	NOUN
gujaf-185	328	3	project	project	NOUN
gujaf-185	328	4	submitted	submit	VERB
gujaf-185	328	5	to	to	ADP
gujaf-185	328	6	the	the	DET
gujaf-185	328	7	board	board	NOUN
gujaf-185	328	8	of	of	ADP
gujaf-185	328	9	postgraduate	postgraduate	NOUN
gujaf-185	328	10	studies	study	NOUN
gujaf-185	328	11	in	in	ADP
gujaf-185	328	12	partial	partial	ADJ
gujaf-185	328	13	fulfilment	fulfilment	NOUN
gujaf-185	328	14	of	of	ADP
gujaf-185	328	15	the	the	DET
gujaf-185	328	16	requirements	requirement	NOUN
gujaf-185	328	17	.	.	PUNCT
gujaf-185	329	1	kisii	kisii	PROPN
gujaf-185	329	2	university	university	PROPN
gujaf-185	329	3	.	.	PUNCT
gujaf-185	330	1	bhattarai	bhattarai	PROPN
gujaf-185	330	2	m.l	m.l	PROPN
gujaf-185	330	3	.	.	PUNCT
gujaf-185	330	4	(	(	PUNCT
gujaf-185	330	5	2019	2019	NUM
gujaf-185	330	6	)	)	PUNCT
gujaf-185	330	7	.	.	PUNCT
gujaf-185	331	1	the	the	DET
gujaf-185	331	2	impact	impact	NOUN
gujaf-185	331	3	of	of	ADP
gujaf-185	331	4	credit	credit	NOUN
gujaf-185	331	5	risk	risk	NOUN
gujaf-185	331	6	managemant	managemant	NOUN
gujaf-185	331	7	on	on	ADP
gujaf-185	331	8	the	the	DET
gujaf-185	331	9	financial	financial	ADJ
gujaf-185	331	10	performance	performance	NOUN
gujaf-185	331	11	of	of	ADP
gujaf-185	331	12	nepalese	nepalese	ADJ
gujaf-185	331	13	commercial	commercial	ADJ
gujaf-185	331	14	banks	bank	NOUN
gujaf-185	331	15	.	.	PUNCT
gujaf-185	332	1	journal	journal	PROPN
gujaf-185	332	2	of	of	ADP
gujaf-185	332	3	economics	economic	NOUN
gujaf-185	332	4	and	and	CCONJ
gujaf-185	332	5	finance	finance	NOUN
gujaf-185	332	6	management	management	NOUN
gujaf-185	332	7	4(3)87	4(3)87	NUM
gujaf-185	332	8	-	-	PUNCT
gujaf-185	332	9	111	111	NUM
gujaf-185	332	10	cbn	cbn	NOUN
gujaf-185	332	11	,	,	PUNCT
gujaf-185	332	12	(	(	PUNCT
gujaf-185	332	13	2016	2016	NUM
gujaf-185	332	14	)	)	PUNCT
gujaf-185	332	15	.	.	PUNCT
gujaf-185	333	1	financial	financial	ADJ
gujaf-185	333	2	stability	stability	NOUN
gujaf-185	333	3	reports	report	VERB
gujaf-185	333	4	.	.	PUNCT
gujaf-185	334	1	www.cenbank.gov.ng	www.cenbank.gov.ng	ADJ
gujaf-185	334	2	charmler	charmler	NOUN
gujaf-185	334	3	,	,	PUNCT
gujaf-185	334	4	r.	r.	PROPN
gujaf-185	334	5	,	,	PUNCT
gujaf-185	334	6	musah	musah	PROPN
gujaf-185	334	7	,	,	PUNCT
gujaf-185	334	8	a.	a.	PROPN
gujaf-185	334	9	,	,	PUNCT
gujaf-185	334	10	akomeah	akomeah	PROPN
gujaf-185	334	11	,	,	PUNCT
gujaf-185	334	12	e	e	PROPN
gujaf-185	334	13	&	&	CCONJ
gujaf-185	334	14	gakpetor	gakpetor	PROPN
gujaf-185	334	15	,	,	PUNCT
gujaf-185	334	16	d.	d.	PROPN
gujaf-185	334	17	e.	e.	PROPN
gujaf-185	334	18	(	(	PUNCT
gujaf-185	334	19	n.d	n.d	PROPN
gujaf-185	334	20	.	.	PROPN
gujaf-185	334	21	)	)	PUNCT
gujaf-185	334	22	.	.	PUNCT
gujaf-185	335	1	the	the	DET
gujaf-185	335	2	impact	impact	NOUN
gujaf-185	335	3	of	of	ADP
gujaf-185	335	4	liquidity	liquidity	NOUN
gujaf-185	335	5	on	on	ADP
gujaf-185	335	6	performance	performance	NOUN
gujaf-185	335	7	of	of	ADP
gujaf-185	335	8	commercial	commercial	ADJ
gujaf-185	335	9	banks	bank	NOUN
gujaf-185	335	10	in	in	ADP
gujaf-185	335	11	ghana	ghana	PROPN
gujaf-185	335	12	.	.	PUNCT
gujaf-185	336	1	academic	academic	ADJ
gujaf-185	336	2	journal	journal	NOUN
gujaf-185	336	3	of	of	ADP
gujaf-185	336	4	economic	economic	ADJ
gujaf-185	336	5	studies	study	NOUN
gujaf-185	336	6	,	,	PUNCT
gujaf-185	336	7	4(4	4(4	NUM
gujaf-185	336	8	)	)	PUNCT
gujaf-185	336	9	,	,	PUNCT
gujaf-185	336	10	78–90	78–90	NUM
gujaf-185	336	11	.	.	PUNCT
gujaf-185	337	1	cheruiyot	cheruiyot	PROPN
gujaf-185	337	2	,	,	PUNCT
gujaf-185	337	3	k.	k.	PROPN
gujaf-185	337	4	r.	r.	PROPN
gujaf-185	337	5	(	(	PUNCT
gujaf-185	337	6	2016	2016	NUM
gujaf-185	337	7	)	)	PUNCT
gujaf-185	337	8	.	.	PUNCT
gujaf-185	338	1	the	the	DET
gujaf-185	338	2	effect	effect	NOUN
gujaf-185	338	3	of	of	ADP
gujaf-185	338	4	asset	asset	NOUN
gujaf-185	338	5	quality	quality	NOUN
gujaf-185	338	6	on	on	ADP
gujaf-185	338	7	profitability	profitability	NOUN
gujaf-185	338	8	of	of	ADP
gujaf-185	338	9	commercial	commercial	ADJ
gujaf-185	338	10	banks	bank	NOUN
gujaf-185	338	11	in	in	ADP
gujaf-185	338	12	kenya	kenya	PROPN
gujaf-185	338	13	.	.	PUNCT
gujaf-185	339	1	university	university	PROPN
gujaf-185	339	2	of	of	ADP
gujaf-185	339	3	nairobi	nairobi	PROPN
gujaf-185	339	4	.	.	PUNCT
gujaf-185	340	1	demirgüne	demirgüne	PROPN
gujaf-185	340	2	,	,	PUNCT
gujaf-185	340	3	k.	k.	PROPN
gujaf-185	340	4	(	(	PUNCT
gujaf-185	340	5	2016	2016	NUM
gujaf-185	340	6	)	)	PUNCT
gujaf-185	340	7	.	.	PUNCT
gujaf-185	341	1	the	the	DET
gujaf-185	341	2	effect	effect	NOUN
gujaf-185	341	3	of	of	ADP
gujaf-185	341	4	liquidity	liquidity	NOUN
gujaf-185	341	5	on	on	ADP
gujaf-185	341	6	financial	financial	ADJ
gujaf-185	341	7	performance	performance	NOUN
gujaf-185	341	8	:	:	PUNCT
gujaf-185	341	9	evidence	evidence	NOUN
gujaf-185	341	10	from	from	ADP
gujaf-185	341	11	turkish	turkish	ADJ
gujaf-185	341	12	retail	retail	ADJ
gujaf-185	341	13	industry	industry	NOUN
gujaf-185	341	14	.	.	PUNCT
gujaf-185	342	1	international	international	ADJ
gujaf-185	342	2	journal	journal	PROPN
gujaf-185	342	3	of	of	ADP
gujaf-185	342	4	economics	economic	NOUN
gujaf-185	342	5	and	and	CCONJ
gujaf-185	342	6	finance	finance	NOUN
gujaf-185	342	7	,	,	PUNCT
gujaf-185	342	8	8(4	8(4	NUM
gujaf-185	342	9	)	)	PUNCT
gujaf-185	342	10	,	,	PUNCT
gujaf-185	342	11	971–9728	971–9728	NUM
gujaf-185	342	12	.	.	PUNCT
gujaf-185	343	1	efeeloo	efeeloo	PROPN
gujaf-185	343	2	,	,	PUNCT
gujaf-185	343	3	n.	n.	NOUN
gujaf-185	343	4	,	,	PUNCT
gujaf-185	343	5	ofor	ofor	ADP
gujaf-185	343	6	,	,	PUNCT
gujaf-185	343	7	t.	t.	PROPN
gujaf-185	343	8	n.	n.	PROPN
gujaf-185	343	9	&	&	CCONJ
gujaf-185	343	10	onuorah	onuorah	PROPN
gujaf-185	343	11	,	,	PUNCT
gujaf-185	343	12	j.	j.	PROPN
gujaf-185	343	13	k.	k.	PROPN
gujaf-185	344	1	v.	v.	PROPN
gujaf-185	344	2	(	(	PUNCT
gujaf-185	344	3	2020	2020	NUM
gujaf-185	344	4	)	)	PUNCT
gujaf-185	344	5	.	.	PUNCT
gujaf-185	345	1	cash	cash	NOUN
gujaf-185	345	2	flow	flow	NOUN
gujaf-185	345	3	management	management	NOUN
gujaf-185	345	4	and	and	CCONJ
gujaf-185	345	5	financial	financial	ADJ
gujaf-185	345	6	performance	performance	NOUN
gujaf-185	345	7	of	of	ADP
gujaf-185	345	8	quoted	quote	VERB
gujaf-185	345	9	oil	oil	NOUN
gujaf-185	345	10	and	and	CCONJ
gujaf-185	345	11	gas	gas	NOUN
gujaf-185	345	12	firms	firm	NOUN
gujaf-185	345	13	in	in	ADP
gujaf-185	345	14	nigeria	nigeria	PROPN
gujaf-185	345	15	.	.	PUNCT
gujaf-185	346	1	journal	journal	PROPN
gujaf-185	346	2	of	of	ADP
gujaf-185	346	3	accounting	accounting	NOUN
gujaf-185	346	4	and	and	CCONJ
gujaf-185	346	5	financial	financial	ADJ
gujaf-185	346	6	management	management	NOUN
gujaf-185	346	7	,	,	PUNCT
gujaf-185	346	8	6(4	6(4	NUM
gujaf-185	346	9	)	)	PUNCT
gujaf-185	346	10	,	,	PUNCT
gujaf-185	346	11	2695–2211	2695–2211	NUM
gujaf-185	346	12	.	.	PUNCT
gujaf-185	347	1	el	el	PROPN
gujaf-185	347	2	-	-	PROPN
gujaf-185	347	3	masry	masry	PROPN
gujaf-185	347	4	s.	s.	PROPN
gujaf-185	347	5	a	a	X
gujaf-185	347	6	,	,	PUNCT
gujaf-185	347	7	&	&	CCONJ
gujaf-185	347	8	yousry	yousry	PROPN
gujaf-185	347	9	h.	h.	PROPN
gujaf-185	347	10	determinants	determinant	NOUN
gujaf-185	347	11	of	of	ADP
gujaf-185	347	12	capital	capital	NOUN
gujaf-185	347	13	adeuacy	adeuacy	NOUN
gujaf-185	347	14	raqtio	raqtio	NOUN
gujaf-185	347	15	qbetqween	qbetqween	VERB
gujaf-185	347	16	islamic	islamic	ADJ
gujaf-185	347	17	and	and	CCONJ
gujaf-185	347	18	conventional	conventional	ADJ
gujaf-185	347	19	banks	bank	NOUN
gujaf-185	347	20	.	.	PUNCT
gujaf-185	348	1	journal	journal	NOUN
gujaf-185	348	2	of	of	ADP
gujaf-185	348	3	political	political	ADJ
gujaf-185	348	4	economy	economy	NOUN
gujaf-185	348	5	,	,	PUNCT
gujaf-185	348	6	91(3	91(3	NUM
gujaf-185	348	7	)	)	PUNCT
gujaf-185	348	8	,	,	PUNCT
gujaf-185	348	9	401–419	401–419	NUM
gujaf-185	348	10	.	.	PUNCT
gujaf-185	349	1	guardian	guardian	PROPN
gujaf-185	349	2	news	news	PROPN
gujaf-185	349	3	paper	paper	NOUN
gujaf-185	349	4	may	may	PROPN
gujaf-185	349	5	2018	2018	NUM
gujaf-185	349	6	,	,	PUNCT
gujaf-185	349	7	page	page	NOUN
gujaf-185	349	8	12	12	NUM
gujaf-185	349	9	..	..	PUNCT
gujaf-185	349	10	statement	statement	NOUN
gujaf-185	349	11	by	by	ADP
gujaf-185	349	12	umaru	umaru	PROPN
gujaf-185	349	13	ibrahim	ibrahim	PROPN
gujaf-185	349	14	;	;	PUNCT
gujaf-185	349	15	managing	manage	VERB
gujaf-185	349	16	director	director	NOUN
gujaf-185	349	17	ndic	ndic	ADJ
gujaf-185	349	18	.	.	PUNCT
gujaf-185	350	1	hewaidy	hewaidy	VERB
gujaf-185	350	2	,	,	PUNCT
gujaf-185	350	3	a.	a.	NOUN
gujaf-185	350	4	m.	m.	NOUN
gujaf-185	350	5	&	&	CCONJ
gujaf-185	350	6	alyousef	alyousef	PROPN
gujaf-185	350	7	,	,	PUNCT
gujaf-185	350	8	h.	h.	PROPN
gujaf-185	350	9	y.	y.	PROPN
gujaf-185	350	10	(	(	PUNCT
gujaf-185	350	11	2018	2018	NUM
gujaf-185	350	12	)	)	PUNCT
gujaf-185	350	13	.	.	PUNCT
gujaf-185	351	1	bank	bank	NOUN
gujaf-185	351	2	specific	specific	ADJ
gujaf-185	351	3	and	and	CCONJ
gujaf-185	351	4	macroeconomic	macroeconomic	ADJ
gujaf-185	351	5	determinants	determinant	NOUN
gujaf-185	351	6	of	of	ADP
gujaf-185	351	7	capital	capital	NOUN
gujaf-185	351	8	adequacy	adequacy	NOUN
gujaf-185	351	9	ratio	ratio	NOUN
gujaf-185	351	10	:	:	PUNCT
gujaf-185	351	11	evidence	evidence	NOUN
gujaf-185	351	12	from	from	ADP
gujaf-185	351	13	kuwaiti	kuwaiti	PROPN
gujaf-185	351	14	banks	bank	NOUN
gujaf-185	351	15	.	.	PUNCT
gujaf-185	352	1	european	european	PROPN
gujaf-185	352	2	journal	journal	PROPN
gujaf-185	352	3	of	of	ADP
gujaf-185	352	4	economics	economic	NOUN
gujaf-185	352	5	,	,	PUNCT
gujaf-185	352	6	finance	finance	NOUN
gujaf-185	352	7	and	and	CCONJ
gujaf-185	352	8	administrative	administrative	ADJ
gujaf-185	352	9	sciences	science	NOUN
gujaf-185	352	10	,	,	PUNCT
gujaf-185	352	11	99(10	99(10	NUM
gujaf-185	352	12	)	)	PUNCT
gujaf-185	352	13	,	,	PUNCT
gujaf-185	352	14	172–189	172–189	NUM
gujaf-185	352	15	.	.	PUNCT
gujaf-185	353	1	i.	i.	PROPN
gujaf-185	353	2	m.	m.	PROPN
gujaf-185	353	3	f.	f.	PROPN
gujaf-185	353	4	(	(	PUNCT
gujaf-185	353	5	2017	2017	NUM
gujaf-185	353	6	)	)	PUNCT
gujaf-185	353	7	.	.	PUNCT
gujaf-185	354	1	global	global	ADJ
gujaf-185	354	2	financial	financial	ADJ
gujaf-185	354	3	stability	stability	PROPN
gujaf-185	354	4	report	report	NOUN
gujaf-185	354	5	,	,	PUNCT
gujaf-185	354	6	april	april	PROPN
gujaf-185	354	7	.	.	PUNCT
gujaf-185	355	1	international	international	ADJ
gujaf-185	355	2	monetary	monetary	ADJ
gujaf-185	355	3	fund	fund	PROPN
gujaf-185	355	4	,	,	PUNCT
gujaf-185	355	5	washington	washington	PROPN
gujaf-185	355	6	.	.	PUNCT
gujaf-185	356	1	joan	joan	PROPN
gujaf-185	356	2	.	.	PROPN
gujaf-185	356	3	,	,	PUNCT
gujaf-185	356	4	n.	n.	PROPN
gujaf-185	356	5	o.	o.	PROPN
gujaf-185	356	6	(	(	PUNCT
gujaf-185	356	7	2015	2015	NUM
gujaf-185	356	8	)	)	PUNCT
gujaf-185	356	9	.	.	PUNCT
gujaf-185	357	1	effect	effect	NOUN
gujaf-185	357	2	of	of	ADP
gujaf-185	357	3	liquidity	liquidity	NOUN
gujaf-185	357	4	on	on	ADP
gujaf-185	357	5	financial	financial	ADJ
gujaf-185	357	6	performance	performance	NOUN
gujaf-185	357	7	of	of	ADP
gujaf-185	357	8	financial	financial	ADJ
gujaf-185	357	9	gusau	gusau	ADJ
gujaf-185	357	10	journal	journal	NOUN
gujaf-185	357	11	of	of	ADP
gujaf-185	357	12	accounting	accounting	NOUN
gujaf-185	357	13	and	and	CCONJ
gujaf-185	357	14	finance	finance	NOUN
gujaf-185	357	15	,	,	PUNCT
gujaf-185	357	16	vol	vol	NOUN
gujaf-185	357	17	.	.	PROPN
gujaf-185	357	18	3	3	NUM
gujaf-185	357	19	,	,	PUNCT
gujaf-185	357	20	issue	issue	NOUN
gujaf-185	357	21	3	3	NUM
gujaf-185	357	22	,	,	PUNCT
gujaf-185	357	23	october	october	PROPN
gujaf-185	357	24	,	,	PUNCT
gujaf-185	357	25	2022	2022	NUM
gujaf-185	357	26	155	155	NUM
gujaf-185	357	27	institutions	institution	NOUN
gujaf-185	357	28	listed	list	VERB
gujaf-185	357	29	in	in	ADP
gujaf-185	357	30	the	the	DET
gujaf-185	357	31	nairobi	nairobi	PROPN
gujaf-185	357	32	securities	securities	PROPN
gujaf-185	357	33	exchange	exchange	NOUN
gujaf-185	357	34	.	.	PUNCT
gujaf-185	358	1	university	university	NOUN
gujaf-185	358	2	of	of	ADP
gujaf-185	358	3	naqirobi	naqirobi	PROPN
gujaf-185	358	4	.	.	PUNCT
gujaf-185	359	1	kokeno	kokeno	PROPN
gujaf-185	359	2	,	,	PUNCT
gujaf-185	359	3	s.	s.	PROPN
gujaf-185	359	4	o.	o.	PROPN
gujaf-185	359	5	,	,	PUNCT
gujaf-185	359	6	&	&	CCONJ
gujaf-185	359	7	muturi	muturi	PROPN
gujaf-185	359	8	,	,	PUNCT
gujaf-185	359	9	w.	w.	PROPN
gujaf-185	359	10	(	(	PUNCT
gujaf-185	359	11	2016	2016	NUM
gujaf-185	359	12	)	)	PUNCT
gujaf-185	359	13	.	.	PUNCT
gujaf-185	360	1	effects	effect	NOUN
gujaf-185	360	2	of	of	ADP
gujaf-185	360	3	chief	chief	ADJ
gujaf-185	360	4	executive	executive	ADJ
gujaf-185	360	5	officers	officer	NOUN
gujaf-185	360	6	'	'	PART
gujaf-185	360	7	characteristics	characteristic	NOUN
gujaf-185	360	8	on	on	ADP
gujaf-185	360	9	the	the	DET
gujaf-185	360	10	financial	financial	ADJ
gujaf-185	360	11	performanceof	performanceof	ADJ
gujaf-185	360	12	firms	firm	NOUN
gujaf-185	360	13	listed	list	VERB
gujaf-185	360	14	at	at	ADP
gujaf-185	360	15	the	the	DET
gujaf-185	360	16	nairobi	nairobi	PROPN
gujaf-185	360	17	security	security	PROPN
gujaf-185	360	18	exchange	exchange	NOUN
gujaf-185	360	19	.	.	PUNCT
gujaf-185	361	1	international	international	ADJ
gujaf-185	361	2	journal	journal	PROPN
gujaf-185	361	3	of	of	ADP
gujaf-185	361	4	economics	economic	NOUN
gujaf-185	361	5	,	,	PUNCT
gujaf-185	361	6	commerce	commerce	NOUN
gujaf-185	361	7	and	and	CCONJ
gujaf-185	361	8	management	management	NOUN
gujaf-185	361	9	,	,	PUNCT
gujaf-185	361	10	iv(7	iv(7	NOUN
gujaf-185	361	11	)	)	PUNCT
gujaf-185	361	12	,	,	PUNCT
gujaf-185	361	13	307–318	307–318	NUM
gujaf-185	361	14	.	.	PUNCT
gujaf-185	362	1	kumar	kumar	PROPN
gujaf-185	362	2	,	,	PUNCT
gujaf-185	362	3	m.	m.	PROPN
gujaf-185	362	4	&	&	CCONJ
gujaf-185	362	5	yadav	yadav	PROPN
gujaf-185	362	6	,	,	PUNCT
gujaf-185	362	7	c.	c.	PROPN
gujaf-185	362	8	g.	g.	PROPN
gujaf-185	362	9	(	(	PUNCT
gujaf-185	362	10	2013	2013	NUM
gujaf-185	362	11	)	)	PUNCT
gujaf-185	362	12	.	.	PUNCT
gujaf-185	363	1	liquidity	liquidity	NOUN
gujaf-185	363	2	risk	risk	NOUN
gujaf-185	363	3	management	management	NOUN
gujaf-185	363	4	in	in	ADP
gujaf-185	363	5	bank	bank	NOUN
gujaf-185	363	6	:	:	PUNCT
gujaf-185	363	7	a	a	DET
gujaf-185	363	8	conceptual	conceptual	ADJ
gujaf-185	363	9	framework	framework	NOUN
gujaf-185	363	10	.	.	PUNCT
gujaf-185	364	1	aima	aima	PROPN
gujaf-185	364	2	journal	journal	PROPN
gujaf-185	364	3	of	of	ADP
gujaf-185	364	4	management	management	PROPN
gujaf-185	364	5	&	&	CCONJ
gujaf-185	364	6	research	research	PROPN
gujaf-185	364	7	,	,	PUNCT
gujaf-185	364	8	7(2/4	7(2/4	NUM
gujaf-185	364	9	)	)	PUNCT
gujaf-185	364	10	,	,	PUNCT
gujaf-185	364	11	0974	0974	NUM
gujaf-185	364	12	–	–	PUNCT
gujaf-185	365	1	497	497	NUM
gujaf-185	365	2	.	.	PUNCT
gujaf-185	365	3	lawal	lawal	PROPN
gujaf-185	365	4	,	,	PUNCT
gujaf-185	365	5	t.t	t.t	PROPN
gujaf-185	365	6	.	.	PROPN
gujaf-185	365	7	,	,	PUNCT
gujaf-185	365	8	oluoch	oluoch	ADV
gujaf-185	365	9	,	,	PUNCT
gujaf-185	365	10	o	o	PROPN
gujaf-185	365	11	&	&	CCONJ
gujaf-185	365	12	muturi	muturi	PROPN
gujaf-185	365	13	,	,	PUNCT
gujaf-185	365	14	w.	w.	PROPN
gujaf-185	365	15	(	(	PUNCT
gujaf-185	365	16	2018	2018	NUM
gujaf-185	365	17	)	)	PUNCT
gujaf-185	365	18	.	.	PUNCT
gujaf-185	366	1	effect	effect	NOUN
gujaf-185	366	2	of	of	ADP
gujaf-185	366	3	asset	asset	NOUN
gujaf-185	366	4	quality	quality	NOUN
gujaf-185	366	5	on	on	ADP
gujaf-185	366	6	the	the	DET
gujaf-185	366	7	operational	operational	ADJ
gujaf-185	366	8	efficiency	efficiency	NOUN
gujaf-185	366	9	of	of	ADP
gujaf-185	366	10	deposit	deposit	NOUN
gujaf-185	366	11	money	money	NOUN
gujaf-185	366	12	banks	bank	NOUN
gujaf-185	366	13	in	in	ADP
gujaf-185	366	14	nigeria	nigeria	PROPN
gujaf-185	366	15	.	.	PUNCT
gujaf-185	367	1	international	international	ADJ
gujaf-185	367	2	journal	journal	PROPN
gujaf-185	367	3	of	of	ADP
gujaf-185	367	4	economics	economic	NOUN
gujaf-185	367	5	,	,	PUNCT
gujaf-185	367	6	commerce	commerce	NOUN
gujaf-185	367	7	and	and	CCONJ
gujaf-185	367	8	management	management	NOUN
gujaf-185	367	9	,	,	PUNCT
gujaf-185	367	10	6(6	6(6	ADV
gujaf-185	367	11	)	)	PUNCT
gujaf-185	367	12	.	.	PUNCT
gujaf-185	368	1	liu	liu	PROPN
gujaf-185	368	2	,	,	PUNCT
gujaf-185	368	3	h.	h.	PROPN
gujaf-185	368	4	,	,	PUNCT
gujaf-185	368	5	wu	wu	PROPN
gujaf-185	368	6	,	,	PUNCT
gujaf-185	368	7	s.	s.	PROPN
gujaf-185	368	8	,	,	PUNCT
gujaf-185	368	9	zhong	zhong	PROPN
gujaf-185	368	10	,	,	PUNCT
gujaf-185	368	11	c	c	PROPN
gujaf-185	368	12	&	&	CCONJ
gujaf-185	368	13	liu	liu	PROPN
gujaf-185	368	14	,	,	PUNCT
gujaf-185	368	15	y.	y.	PROPN
gujaf-185	368	16	(	(	PUNCT
gujaf-185	368	17	2020	2020	NUM
gujaf-185	368	18	)	)	PUNCT
gujaf-185	368	19	.	.	PUNCT
gujaf-185	369	1	the	the	DET
gujaf-185	369	2	sustainable	sustainable	ADJ
gujaf-185	369	3	effect	effect	NOUN
gujaf-185	369	4	of	of	ADP
gujaf-185	369	5	operational	operational	ADJ
gujaf-185	369	6	performance	performance	NOUN
gujaf-185	369	7	on	on	ADP
gujaf-185	369	8	financial	financial	ADJ
gujaf-185	369	9	benefits	benefit	NOUN
gujaf-185	369	10	:	:	PUNCT
gujaf-185	369	11	evidence	evidence	NOUN
gujaf-185	369	12	from	from	ADP
gujaf-185	369	13	chinese	chinese	ADJ
gujaf-185	369	14	quality	quality	NOUN
gujaf-185	369	15	awards	award	NOUN
gujaf-185	369	16	winners	winner	NOUN
gujaf-185	369	17	.	.	PUNCT
gujaf-185	370	1	lotto	lotto	NOUN
gujaf-185	370	2	,	,	PUNCT
gujaf-185	370	3	j.	j.	PROPN
gujaf-185	370	4	(	(	PUNCT
gujaf-185	370	5	2018	2018	NUM
gujaf-185	370	6	)	)	PUNCT
gujaf-185	370	7	.	.	PUNCT
gujaf-185	371	1	the	the	DET
gujaf-185	371	2	empirical	empirical	ADJ
gujaf-185	371	3	analysis	analysis	NOUN
gujaf-185	371	4	of	of	ADP
gujaf-185	371	5	the	the	DET
gujaf-185	371	6	impact	impact	NOUN
gujaf-185	371	7	of	of	ADP
gujaf-185	371	8	bank	bank	NOUN
gujaf-185	371	9	capital	capital	NOUN
gujaf-185	371	10	regulations	regulation	NOUN
gujaf-185	371	11	on	on	ADP
gujaf-185	371	12	operating	operate	VERB
gujaf-185	371	13	efficiency	efficiency	NOUN
gujaf-185	371	14	.	.	PUNCT
gujaf-185	372	1	international	international	ADJ
gujaf-185	372	2	journal	journal	PROPN
gujaf-185	372	3	financial	financial	PROPN
gujaf-185	372	4	study	study	NOUN
gujaf-185	372	5	,	,	PUNCT
gujaf-185	372	6	34(6	34(6	NOUN
gujaf-185	372	7	)	)	PUNCT
gujaf-185	372	8	,	,	PUNCT
gujaf-185	372	9	390–411	390–411	NUM
gujaf-185	372	10	.	.	PUNCT
gujaf-185	373	1	lucy	lucy	PROPN
gujaf-185	373	2	,	,	PUNCT
gujaf-185	373	3	c.	c.	PROPN
gujaf-185	373	4	o	o	PROPN
gujaf-185	373	5	,	,	PUNCT
gujaf-185	373	6	nnenna	nnenna	ADJ
gujaf-185	373	7	,	,	PUNCT
gujaf-185	373	8	c.	c.	PROPN
gujaf-185	373	9	&	&	CCONJ
gujaf-185	373	10	nnenna	nnenna	PROPN
gujaf-185	373	11	,	,	PUNCT
gujaf-185	373	12	o.	o.	NOUN
gujaf-185	373	13	(	(	PUNCT
gujaf-185	373	14	2018	2018	NUM
gujaf-185	373	15	)	)	PUNCT
gujaf-185	373	16	.	.	PUNCT
gujaf-185	374	1	effect	effect	NOUN
gujaf-185	374	2	of	of	ADP
gujaf-185	374	3	liquidity	liquidity	NOUN
gujaf-185	374	4	on	on	ADP
gujaf-185	374	5	financial	financial	ADJ
gujaf-185	374	6	performance	performance	NOUN
gujaf-185	374	7	of	of	ADP
gujaf-185	374	8	deposit	deposit	NOUN
gujaf-185	374	9	money	money	NOUN
gujaf-185	374	10	banks	bank	NOUN
gujaf-185	374	11	in	in	ADP
gujaf-185	374	12	nigeria	nigeria	PROPN
gujaf-185	374	13	.	.	PUNCT
gujaf-185	375	1	journal	journal	PROPN
gujaf-185	375	2	of	of	ADP
gujaf-185	375	3	economics	economic	NOUN
gujaf-185	375	4	and	and	CCONJ
gujaf-185	375	5	sustainable	sustainable	ADJ
gujaf-185	375	6	development	development	NOUN
gujaf-185	375	7	,	,	PUNCT
gujaf-185	375	8	9(4	9(4	NUM
gujaf-185	375	9	)	)	PUNCT
gujaf-185	375	10	,	,	PUNCT
gujaf-185	375	11	1700–2855	1700–2855	NUM
gujaf-185	375	12	.	.	PUNCT
gujaf-185	376	1	mutumira	mutumira	NOUN
gujaf-185	376	2	,	,	PUNCT
gujaf-185	376	3	m.	m.	NOUN
gujaf-185	376	4	a.	a.	NOUN
gujaf-185	376	5	(	(	PUNCT
gujaf-185	376	6	2019	2019	NUM
gujaf-185	376	7	)	)	PUNCT
gujaf-185	376	8	.	.	PUNCT
gujaf-185	377	1	effect	effect	NOUN
gujaf-185	377	2	of	of	ADP
gujaf-185	377	3	capital	capital	NOUN
gujaf-185	377	4	adequacy	adequacy	NOUN
gujaf-185	377	5	on	on	ADP
gujaf-185	377	6	the	the	DET
gujaf-185	377	7	financial	financial	ADJ
gujaf-185	377	8	performance	performance	NOUN
gujaf-185	377	9	of	of	ADP
gujaf-185	377	10	insurance	insurance	NOUN
gujaf-185	377	11	companies	company	NOUN
gujaf-185	377	12	in	in	ADP
gujaf-185	377	13	kenya	kenya	PROPN
gujaf-185	377	14	.	.	PUNCT
gujaf-185	378	1	international	international	ADJ
gujaf-185	378	2	academic	academic	ADJ
gujaf-185	378	3	journal	journal	NOUN
gujaf-185	378	4	of	of	ADP
gujaf-185	378	5	economics	economic	NOUN
gujaf-185	378	6	and	and	CCONJ
gujaf-185	378	7	finance	finance	NOUN
gujaf-185	378	8	,	,	PUNCT
gujaf-185	378	9	11(9	11(9	PROPN
gujaf-185	378	10	)	)	PUNCT
gujaf-185	378	11	,	,	PUNCT
gujaf-185	378	12	251–266	251–266	NUM
gujaf-185	378	13	.	.	PUNCT
gujaf-185	379	1	muraya	muraya	PROPN
gujaf-185	379	2	i.	i.	PROPN
gujaf-185	379	3	a.	a.	PROPN
gujaf-185	379	4	(	(	PUNCT
gujaf-185	379	5	2018	2018	NUM
gujaf-185	379	6	)	)	PUNCT
gujaf-185	379	7	.	.	PUNCT
gujaf-185	380	1	influence	influence	NOUN
gujaf-185	380	2	of	of	ADP
gujaf-185	380	3	cash	cash	NOUN
gujaf-185	380	4	flow	flow	NOUN
gujaf-185	380	5	on	on	ADP
gujaf-185	380	6	finacial	finacial	ADJ
gujaf-185	380	7	perfromance	perfromance	NOUN
gujaf-185	380	8	of	of	ADP
gujaf-185	380	9	investment	investment	NOUN
gujaf-185	380	10	firms	firm	NOUN
gujaf-185	380	11	in	in	ADP
gujaf-185	380	12	nairaobi.evidence	nairaobi.evidence	PROPN
gujaf-185	380	13	from	from	ADP
gujaf-185	380	14	nairobi	nairobi	PROPN
gujaf-185	380	15	banking	bank	VERB
gujaf-185	380	16	industry.unpublished	industry.unpublishe	VERB
gujaf-185	380	17	mba	mba	NOUN
gujaf-185	380	18	project	project	NOUN
gujaf-185	380	19	,	,	PUNCT
gujaf-185	380	20	university	university	NOUN
gujaf-185	380	21	of	of	ADP
gujaf-185	380	22	nairobi	nairobi	PROPN
gujaf-185	380	23	.	.	PUNCT
gujaf-185	381	1	ndolo	ndolo	PROPN
gujaf-185	381	2	,	,	PUNCT
gujaf-185	381	3	s.	s.	PROPN
gujaf-185	381	4	p.	p.	PROPN
gujaf-185	381	5	(	(	PUNCT
gujaf-185	381	6	2015	2015	NUM
gujaf-185	381	7	)	)	PUNCT
gujaf-185	381	8	.	.	PUNCT
gujaf-185	382	1	the	the	DET
gujaf-185	382	2	relationship	relationship	NOUN
gujaf-185	382	3	between	between	ADP
gujaf-185	382	4	operational	operational	ADJ
gujaf-185	382	5	efficiency	efficiency	NOUN
gujaf-185	382	6	and	and	CCONJ
gujaf-185	382	7	financial	financial	ADJ
gujaf-185	382	8	performance	performance	NOUN
gujaf-185	382	9	of	of	ADP
gujaf-185	382	10	firms	firm	NOUN
gujaf-185	382	11	listed	list	VERB
gujaf-185	382	12	at	at	ADP
gujaf-185	382	13	the	the	DET
gujaf-185	382	14	nairobi	nairobi	PROPN
gujaf-185	382	15	securities	securities	PROPN
gujaf-185	382	16	exchange	exchange	PROPN
gujaf-185	382	17	.	.	PUNCT
gujaf-185	383	1	a	a	DET
gujaf-185	383	2	research	research	NOUN
gujaf-185	383	3	project	project	NOUN
gujaf-185	383	4	presented	present	VERB
gujaf-185	383	5	in	in	ADP
gujaf-185	383	6	partial	partial	ADJ
gujaf-185	383	7	fulfillment	fulfillment	NOUN
gujaf-185	383	8	of	of	ADP
gujaf-185	383	9	the	the	DET
gujaf-185	383	10	requirements	requirement	NOUN
gujaf-185	383	11	for	for	ADP
gujaf-185	383	12	the	the	DET
gujaf-185	383	13	award	award	NOUN
gujaf-185	383	14	of	of	ADP
gujaf-185	383	15	the	the	DET
gujaf-185	383	16	degree	degree	NOUN
gujaf-185	383	17	of	of	ADP
gujaf-185	383	18	master	master	NOUN
gujaf-185	383	19	of	of	ADP
gujaf-185	383	20	science	science	NOUN
gujaf-185	383	21	finance	finance	NOUN
gujaf-185	383	22	,	,	PUNCT
gujaf-185	383	23	.	.	PUNCT
gujaf-185	384	1	university	university	PROPN
gujaf-185	384	2	of	of	ADP
gujaf-185	384	3	nairobi	nairobi	PROPN
gujaf-185	384	4	.	.	PUNCT
gujaf-185	385	1	nwakaego	nwakaego	ADJ
gujaf-185	385	2	,	,	PUNCT
gujaf-185	385	3	a.d	a.d	PROPN
gujaf-185	385	4	.	.	PROPN
gujaf-185	385	5	,	,	PUNCT
gujaf-185	385	6	ikechukwu	ikechukwu	PROPN
gujaf-185	385	7	,	,	PUNCT
gujaf-185	385	8	o	o	NOUN
gujaf-185	385	9	and	and	CCONJ
gujaf-185	385	10	ifunanya	ifunanya	ADJ
gujaf-185	385	11	,	,	PUNCT
gujaf-185	385	12	c.	c.	PROPN
gujaf-185	385	13	.	.	PUNCT
gujaf-185	386	1	(	(	PUNCT
gujaf-185	386	2	2015	2015	NUM
gujaf-185	386	3	)	)	PUNCT
gujaf-185	386	4	.	.	PUNCT
gujaf-185	387	1	effect	effect	NOUN
gujaf-185	387	2	of	of	ADP
gujaf-185	387	3	cashflow	cashflow	ADJ
gujaf-185	387	4	statement	statement	NOUN
gujaf-185	387	5	on	on	ADP
gujaf-185	387	6	company	company	NOUN
gujaf-185	387	7	’s	’s	PART
gujaf-185	387	8	performance	performance	NOUN
gujaf-185	387	9	of	of	ADP
gujaf-185	387	10	food	food	NOUN
gujaf-185	387	11	and	and	CCONJ
gujaf-185	387	12	beverages	beverage	NOUN
gujaf-185	387	13	companies	company	NOUN
gujaf-185	387	14	in	in	ADP
gujaf-185	387	15	nigeria	nigeria	PROPN
gujaf-185	387	16	.	.	PUNCT
gujaf-185	388	1	world	world	PROPN
gujaf-185	388	2	applied	apply	VERB
gujaf-185	388	3	sciences	science	NOUN
gujaf-185	388	4	journal	journal	NOUN
gujaf-185	388	5	,	,	PUNCT
gujaf-185	388	6	12(33	12(33	NUM
gujaf-185	388	7	)	)	PUNCT
gujaf-185	388	8	.	.	PUNCT
gujaf-185	389	1	nwakaego	nwakaego	ADJ
gujaf-185	389	2	,	,	PUNCT
gujaf-185	389	3	a.d	a.d	PROPN
gujaf-185	389	4	.	.	PROPN
gujaf-185	389	5	,	,	PUNCT
gujaf-185	389	6	ikechukwu	ikechukwu	NOUN
gujaf-185	389	7	,	,	PUNCT
gujaf-185	389	8	o	o	PROPN
gujaf-185	389	9	and	and	CCONJ
gujaf-185	389	10	ifunanya	ifunanya	ADJ
gujaf-185	389	11	,	,	PUNCT
gujaf-185	389	12	c.	c.	PROPN
gujaf-185	389	13	l.	l.	PROPN
gujaf-185	389	14	(	(	PUNCT
gujaf-185	389	15	2015	2015	NUM
gujaf-185	389	16	)	)	PUNCT
gujaf-185	389	17	.	.	PUNCT
gujaf-185	390	1	effect	effect	NOUN
gujaf-185	390	2	of	of	ADP
gujaf-185	390	3	cash	cash	NOUN
gujaf-185	390	4	flow	flow	NOUN
gujaf-185	390	5	statement	statement	NOUN
gujaf-185	390	6	on	on	ADP
gujaf-185	390	7	company	company	NOUN
gujaf-185	390	8	’s	’s	PART
gujaf-185	390	9	performance	performance	NOUN
gujaf-185	390	10	of	of	ADP
gujaf-185	390	11	food	food	NOUN
gujaf-185	390	12	and	and	CCONJ
gujaf-185	390	13	beverages	beverage	NOUN
gujaf-185	390	14	companies	company	NOUN
gujaf-185	390	15	in	in	ADP
gujaf-185	390	16	nigeria	nigeria	PROPN
gujaf-185	390	17	.	.	PUNCT
gujaf-185	391	1	world	world	PROPN
gujaf-185	391	2	applied	apply	VERB
gujaf-185	391	3	sciences	science	NOUN
gujaf-185	391	4	journal	journal	NOUN
gujaf-185	391	5	,	,	PUNCT
gujaf-185	391	6	33(12	33(12	NUM
gujaf-185	391	7	)	)	PUNCT
gujaf-185	391	8	,	,	PUNCT
gujaf-185	391	9	1852–1857	1852–1857	NUM
gujaf-185	391	10	.	.	PUNCT
gujaf-185	392	1	ogbonnaya	ogbonnaya	PROPN
gujaf-185	392	2	,	,	PUNCT
gujaf-185	392	3	k.a	k.a	PROPN
gujaf-185	392	4	.	.	PROPN
gujaf-185	392	5	,	,	PUNCT
gujaf-185	392	6	ekwe	ekwe	ADJ
gujaf-185	392	7	,	,	PUNCT
gujaf-185	392	8	c	c	X
gujaf-185	392	9	,	,	PUNCT
gujaf-185	392	10	m	m	VERB
gujaf-185	392	11	and	and	CCONJ
gujaf-185	392	12	uzoma	uzoma	ADJ
gujaf-185	392	13	,	,	PUNCT
gujaf-185	392	14	j.	j.	PROPN
gujaf-185	392	15	i.	i.	PROPN
gujaf-185	392	16	(	(	PUNCT
gujaf-185	392	17	2016	2016	NUM
gujaf-185	392	18	)	)	PUNCT
gujaf-185	392	19	.	.	PUNCT
gujaf-185	393	1	relationship	relationship	NOUN
gujaf-185	393	2	of	of	ADP
gujaf-185	393	3	cash	cash	NOUN
gujaf-185	393	4	flow	flow	NOUN
gujaf-185	393	5	ratios	ratio	NOUN
gujaf-185	393	6	and	and	CCONJ
gujaf-185	393	7	financial	financial	ADJ
gujaf-185	393	8	performance	performance	NOUN
gujaf-185	393	9	of	of	ADP
gujaf-185	393	10	listed	list	VERB
gujaf-185	393	11	banks	bank	NOUN
gujaf-185	393	12	in	in	ADP
gujaf-185	393	13	emerging	emerge	VERB
gujaf-185	393	14	gusau	gusau	ADJ
gujaf-185	393	15	journal	journal	NOUN
gujaf-185	393	16	of	of	ADP
gujaf-185	393	17	accounting	accounting	NOUN
gujaf-185	393	18	and	and	CCONJ
gujaf-185	393	19	finance	finance	NOUN
gujaf-185	393	20	,	,	PUNCT
gujaf-185	393	21	vol	vol	NOUN
gujaf-185	393	22	.	.	PROPN
gujaf-185	393	23	3	3	NUM
gujaf-185	393	24	,	,	PUNCT
gujaf-185	393	25	issue	issue	NOUN
gujaf-185	393	26	3	3	NUM
gujaf-185	393	27	,	,	PUNCT
gujaf-185	393	28	october	october	PROPN
gujaf-185	393	29	,	,	PUNCT
gujaf-185	393	30	2022	2022	NUM
gujaf-185	393	31	156	156	NUM
gujaf-185	393	32	economies	economy	NOUN
gujaf-185	393	33	–	–	PUNCT
gujaf-185	393	34	nigeria	nigeria	X
gujaf-185	393	35	.	.	PUNCT
gujaf-185	394	1	european	european	PROPN
gujaf-185	394	2	journal	journal	PROPN
gujaf-185	394	3	of	of	ADP
gujaf-185	394	4	accounting	accounting	NOUN
gujaf-185	394	5	,	,	PUNCT
gujaf-185	394	6	auditing	auditing	NOUN
gujaf-185	394	7	and	and	CCONJ
gujaf-185	394	8	finance	finance	NOUN
gujaf-185	394	9	research	research	NOUN
gujaf-185	394	10	,	,	PUNCT
gujaf-185	394	11	4(4	4(4	NUM
gujaf-185	394	12	)	)	PUNCT
gujaf-185	394	13	,	,	PUNCT
gujaf-185	394	14	89–97	89–97	NUM
gujaf-185	394	15	.	.	PUNCT
gujaf-185	395	1	ogboru	ogboru	PROPN
gujaf-185	395	2	,	,	PUNCT
gujaf-185	395	3	j.	j.	PROPN
gujaf-185	395	4	.	.	PUNCT
gujaf-185	396	1	(	(	PUNCT
gujaf-185	396	2	2019	2019	NUM
gujaf-185	396	3	)	)	PUNCT
gujaf-185	396	4	.	.	PUNCT
gujaf-185	397	1	asset	asset	NOUN
gujaf-185	397	2	quality	quality	NOUN
gujaf-185	397	3	and	and	CCONJ
gujaf-185	397	4	deposit	deposit	NOUN
gujaf-185	397	5	money	money	NOUN
gujaf-185	397	6	banks	bank	NOUN
gujaf-185	397	7	performance	performance	NOUN
gujaf-185	397	8	in	in	ADP
gujaf-185	397	9	nigeria	nigeria	PROPN
gujaf-185	397	10	.	.	PUNCT
gujaf-185	398	1	american	american	PROPN
gujaf-185	398	2	international	international	PROPN
gujaf-185	398	3	journal	journal	PROPN
gujaf-185	398	4	of	of	ADP
gujaf-185	398	5	business	business	NOUN
gujaf-185	398	6	and	and	CCONJ
gujaf-185	398	7	management	management	NOUN
gujaf-185	398	8	studies	study	NOUN
gujaf-185	398	9	,	,	PUNCT
gujaf-185	398	10	1(1	1(1	NUM
gujaf-185	398	11	)	)	PUNCT
gujaf-185	398	12	.	.	PUNCT
gujaf-185	399	1	okeke	okeke	PROPN
gujaf-185	399	2	c.e	c.e	PROPN
gujaf-185	399	3	&	&	CCONJ
gujaf-185	399	4	anuorah	anuorah	PROPN
gujaf-185	399	5	a.	a.	PROPN
gujaf-185	399	6	(	(	PUNCT
gujaf-185	399	7	2018	2018	NUM
gujaf-185	399	8	)	)	PUNCT
gujaf-185	399	9	.	.	PUNCT
gujaf-185	400	1	operational	operational	ADJ
gujaf-185	400	2	risk	risk	NOUN
gujaf-185	400	3	management	management	NOUN
gujaf-185	400	4	and	and	CCONJ
gujaf-185	400	5	organisational	organisational	ADJ
gujaf-185	400	6	performance	performance	NOUN
gujaf-185	400	7	of	of	ADP
gujaf-185	400	8	banks	bank	NOUN
gujaf-185	400	9	operating	operate	VERB
gujaf-185	400	10	in	in	ADP
gujaf-185	400	11	edo	edo	PROPN
gujaf-185	400	12	state	state	PROPN
gujaf-185	400	13	,	,	PUNCT
gujaf-185	400	14	nigeria	nigeria	PROPN
gujaf-185	400	15	.	.	PUNCT
gujaf-185	401	1	journal	journal	PROPN
gujaf-185	401	2	of	of	ADP
gujaf-185	401	3	finance	finance	NOUN
gujaf-185	401	4	and	and	CCONJ
gujaf-185	401	5	auditing	auditing	NOUN
gujaf-185	401	6	,	,	PUNCT
gujaf-185	401	7	10(3	10(3	NUM
gujaf-185	401	8	)	)	PUNCT
gujaf-185	401	9	93	93	NUM
gujaf-185	401	10	-	-	SYM
gujaf-185	401	11	99	99	NUM
gujaf-185	401	12	osazefua	osazefua	NOUN
gujaf-185	401	13	,	,	PUNCT
gujaf-185	401	14	i.	i.	PROPN
gujaf-185	401	15	j.	j.	PROPN
gujaf-185	401	16	(	(	PUNCT
gujaf-185	401	17	2019	2019	NUM
gujaf-185	401	18	)	)	PUNCT
gujaf-185	401	19	.	.	PUNCT
gujaf-185	402	1	operational	operational	ADJ
gujaf-185	402	2	efficiency	efficiency	NOUN
gujaf-185	402	3	and	and	CCONJ
gujaf-185	402	4	financial	financial	ADJ
gujaf-185	402	5	sustainability	sustainability	NOUN
gujaf-185	402	6	of	of	ADP
gujaf-185	402	7	listed	list	VERB
gujaf-185	402	8	manufacturing	manufacturing	NOUN
gujaf-185	402	9	companies	company	NOUN
gujaf-185	402	10	in	in	ADP
gujaf-185	402	11	nigeria	nigeria	PROPN
gujaf-185	402	12	.	.	PUNCT
gujaf-185	403	1	journal	journal	PROPN
gujaf-185	403	2	of	of	ADP
gujaf-185	403	3	accounting	accounting	NOUN
gujaf-185	403	4	and	and	CCONJ
gujaf-185	403	5	taxation	taxation	NOUN
gujaf-185	403	6	,	,	PUNCT
gujaf-185	403	7	11(1	11(1	NUM
gujaf-185	403	8	)	)	PUNCT
gujaf-185	403	9	,	,	PUNCT
gujaf-185	403	10	17–31	17–31	NUM
gujaf-185	403	11	.	.	PUNCT
gujaf-185	404	1	oyieko	oyieko	PROPN
gujaf-185	404	2	a.	a.	NOUN
gujaf-185	404	3	m.	m.	NOUN
gujaf-185	404	4	(	(	PUNCT
gujaf-185	404	5	2018	2018	NUM
gujaf-185	404	6	)	)	PUNCT
gujaf-185	404	7	.	.	PUNCT
gujaf-185	405	1	impact	impact	NOUN
gujaf-185	405	2	of	of	ADP
gujaf-185	405	3	cash	cash	NOUN
gujaf-185	405	4	flow	flow	NOUN
gujaf-185	405	5	management	management	NOUN
gujaf-185	405	6	activities	activity	NOUN
gujaf-185	405	7	on	on	ADP
gujaf-185	405	8	the	the	DET
gujaf-185	405	9	performance	performance	NOUN
gujaf-185	405	10	of	of	ADP
gujaf-185	405	11	manufacturing	manufacturing	NOUN
gujaf-185	405	12	companies	company	NOUN
gujaf-185	405	13	quoted	quote	VERB
gujaf-185	405	14	at	at	ADP
gujaf-185	405	15	nairobi	nairobi	PROPN
gujaf-185	405	16	security	security	NOUN
gujaf-185	405	17	and	and	CCONJ
gujaf-185	405	18	exchange	exchange	NOUN
gujaf-185	405	19	.	.	PUNCT
gujaf-185	406	1	nairobi	nairobi	PROPN
gujaf-185	406	2	journal	journal	PROPN
gujaf-185	406	3	of	of	ADP
gujaf-185	406	4	economics	economic	NOUN
gujaf-185	406	5	and	and	CCONJ
gujaf-185	406	6	busines	busine	NOUN
gujaf-185	406	7	management.23(9	management.23(9	NOUN
gujaf-185	406	8	)	)	PUNCT
gujaf-185	406	9	,	,	PUNCT
gujaf-185	406	10	45	45	NUM
gujaf-185	406	11	-	-	SYM
gujaf-185	406	12	55	55	NUM
gujaf-185	406	13	peter	peter	PROPN
gujaf-185	406	14	r.	r.	PROPN
gujaf-185	406	15	t	t	PROPN
gujaf-185	406	16	,	,	PUNCT
gujaf-185	406	17	lukaman	lukaman	PROPN
gujaf-185	406	18	o.	o.	PROPN
gujaf-185	406	19	&	&	CCONJ
gujaf-185	406	20	james	james	PROPN
gujaf-185	406	21	d.	d.	PROPN
gujaf-185	406	22	j.	j.	PROPN
gujaf-185	406	23	managerial	managerial	PROPN
gujaf-185	406	24	ownership	ownership	NOUN
gujaf-185	406	25	,	,	PUNCT
gujaf-185	406	26	capital	capital	NOUN
gujaf-185	406	27	structure	structure	NOUN
gujaf-185	406	28	and	and	CCONJ
gujaf-185	406	29	firm	firm	ADJ
gujaf-185	406	30	value	value	NOUN
gujaf-185	406	31	 	 	SPACE
gujaf-185	406	32	:	:	PUNCT
gujaf-185	406	33	osun	osun	PROPN
gujaf-185	406	34	state	state	PROPN
gujaf-185	406	35	university	university	PROPN
gujaf-185	406	36	accounting	accounting	NOUN
gujaf-185	406	37	business	business	PROPN
gujaf-185	406	38	&	&	CCONJ
gujaf-185	406	39	finance	finance	PROPN
gujaf-185	406	40	journal	journal	NOUN
gujaf-185	406	41	,	,	PUNCT
gujaf-185	406	42	3(5	3(5	NUM
gujaf-185	406	43	)	)	PUNCT
gujaf-185	406	44	,	,	PUNCT
gujaf-185	406	45	73–92	73–92	NUM
gujaf-185	406	46	.	.	PUNCT
gujaf-185	406	47	ray	ray	PROPN
gujaf-185	406	48	,	,	PUNCT
gujaf-185	406	49	s.	s.	PROPN
gujaf-185	406	50	,	,	PUNCT
gujaf-185	406	51	and	and	CCONJ
gujaf-185	406	52	mahapatra	mahapatra	PROPN
gujaf-185	406	53	,	,	PUNCT
gujaf-185	406	54	k.	k.	PROPN
gujaf-185	406	55	s.	s.	PROPN
gujaf-185	406	56	(	(	PUNCT
gujaf-185	406	57	2019	2019	NUM
gujaf-185	406	58	)	)	PUNCT
gujaf-185	406	59	.	.	PUNCT
gujaf-185	407	1	departmentasset	departmentasset	NOUN
gujaf-185	407	2	quality	quality	NOUN
gujaf-185	407	3	and	and	CCONJ
gujaf-185	407	4	performance	performance	NOUN
gujaf-185	407	5	:	:	PUNCT
gujaf-185	407	6	an	an	DET
gujaf-185	407	7	empirical	empirical	ADJ
gujaf-185	407	8	study	study	NOUN
gujaf-185	407	9	of	of	ADP
gujaf-185	407	10	indian	indian	ADJ
gujaf-185	407	11	microfinance	microfinance	NOUN
gujaf-185	407	12	institutions	institution	NOUN
gujaf-185	407	13	.	.	PUNCT
gujaf-185	408	1	int	int	NOUN
gujaf-185	408	2	.	.	PUNCT
gujaf-185	409	1	j.	j.	PROPN
gujaf-185	409	2	services	services	PROPN
gujaf-185	409	3	,	,	PUNCT
gujaf-185	409	4	economics	economic	NOUN
gujaf-185	409	5	and	and	CCONJ
gujaf-185	409	6	management	management	NOUN
gujaf-185	409	7	,	,	PUNCT
gujaf-185	409	8	10(3	10(3	NUM
gujaf-185	409	9	)	)	PUNCT
gujaf-185	409	10	.	.	PUNCT
gujaf-185	410	1	sile	sile	PROPN
gujaf-185	410	2	p.j	p.j	PROPN
gujaf-185	410	3	.	.	PROPN
gujaf-185	410	4	olweny	olweny	PROPN
gujaf-185	410	5	k.	k.	PROPN
gujaf-185	410	6	&	&	CCONJ
gujaf-185	410	7	sakwa	sakwa	PROPN
gujaf-185	410	8	h.	h.	PROPN
gujaf-185	410	9	b.	b.	PROPN
gujaf-185	410	10	(	(	PUNCT
gujaf-185	410	11	2019	2019	NUM
gujaf-185	410	12	)	)	PUNCT
gujaf-185	410	13	.	.	PUNCT
gujaf-185	411	1	determinants	determinant	NOUN
gujaf-185	411	2	of	of	ADP
gujaf-185	411	3	capital	capital	NOUN
gujaf-185	411	4	adequacy	adequacy	NOUN
gujaf-185	411	5	in	in	ADP
gujaf-185	411	6	the	the	DET
gujaf-185	411	7	banking	banking	NOUN
gujaf-185	411	8	sub	sub	NOUN
gujaf-185	411	9	-	-	NOUN
gujaf-185	411	10	sector	sector	NOUN
gujaf-185	411	11	of	of	ADP
gujaf-185	411	12	the	the	DET
gujaf-185	411	13	nigerian	nigerian	ADJ
gujaf-185	411	14	economy	economy	NOUN
gujaf-185	411	15	:	:	PUNCT
gujaf-185	411	16	international	international	ADJ
gujaf-185	411	17	journal	journal	NOUN
gujaf-185	411	18	of	of	ADP
gujaf-185	411	19	academic	academic	ADJ
gujaf-185	411	20	research	research	NOUN
gujaf-185	411	21	in	in	ADP
gujaf-185	411	22	business	business	NOUN
gujaf-185	411	23	and	and	CCONJ
gujaf-185	411	24	social	social	ADJ
gujaf-185	411	25	sciences	science	NOUN
gujaf-185	411	26	,	,	PUNCT
gujaf-185	411	27	2278–6236	2278–6236	NUM
gujaf-185	411	28	.	.	PUNCT
gujaf-185	412	1	soet	soet	VERB
gujaf-185	412	2	,	,	PUNCT
gujaf-185	412	3	m.a	m.a	PROPN
gujaf-185	412	4	,	,	PUNCT
gujaf-185	412	5	muturi	muturi	PROPN
gujaf-185	412	6	w.	w.	PROPN
gujaf-185	412	7	&	&	CCONJ
gujaf-185	412	8	oluoch	oluoch	PROPN
gujaf-185	412	9	,	,	PUNCT
gujaf-185	412	10	o.	o.	PROPN
gujaf-185	412	11	(	(	PUNCT
gujaf-185	412	12	2018	2018	NUM
gujaf-185	412	13	)	)	PUNCT
gujaf-185	412	14	.	.	PUNCT
gujaf-185	413	1	effect	effect	NOUN
gujaf-185	413	2	of	of	ADP
gujaf-185	413	3	operating	operate	VERB
gujaf-185	413	4	cash	cash	NOUN
gujaf-185	413	5	flow	flow	NOUN
gujaf-185	413	6	management	management	NOUN
gujaf-185	413	7	on	on	ADP
gujaf-185	413	8	financial	financial	ADJ
gujaf-185	413	9	performance	performance	NOUN
gujaf-185	413	10	of	of	ADP
gujaf-185	413	11	mutual	mutual	ADJ
gujaf-185	413	12	funds	fund	NOUN
gujaf-185	413	13	in	in	ADP
gujaf-185	413	14	kenya	kenya	PROPN
gujaf-185	413	15	.	.	PUNCT
gujaf-185	414	1	european	european	PROPN
gujaf-185	414	2	journal	journal	PROPN
gujaf-185	414	3	of	of	ADP
gujaf-185	414	4	business	business	NOUN
gujaf-185	414	5	,	,	PUNCT
gujaf-185	414	6	economics	economic	NOUN
gujaf-185	414	7	and	and	CCONJ
gujaf-185	414	8	accountancy	accountancy	NOUN
gujaf-185	414	9	,	,	PUNCT
gujaf-185	414	10	5(6	5(6	NUM
gujaf-185	414	11	)	)	PUNCT
gujaf-185	414	12	,	,	PUNCT
gujaf-185	414	13	37–46	37–46	NUM
gujaf-185	414	14	.	.	PUNCT
gujaf-185	415	1	sporta	sporta	PROPN
gujaf-185	415	2	n.	n.	PROPN
gujaf-185	415	3	ngumi	ngumi	PROPN
gujaf-185	415	4	o.	o.	PROPN
gujaf-185	415	5	&	&	CCONJ
gujaf-185	415	6	nanjala	nanjala	PROPN
gujaf-185	415	7	h.	h.	PROPN
gujaf-185	415	8	s.	s.	PROPN
gujaf-185	415	9	(	(	PUNCT
gujaf-185	415	10	2018).the	2018).the	DET
gujaf-185	415	11	impact	impact	NOUN
gujaf-185	415	12	of	of	ADP
gujaf-185	415	13	operational	operational	ADJ
gujaf-185	415	14	efficiency	efficiency	NOUN
gujaf-185	415	15	as	as	ADP
gujaf-185	415	16	a	a	DET
gujaf-185	415	17	factor	factor	NOUN
gujaf-185	415	18	of	of	ADP
gujaf-185	415	19	commercial	commercial	ADJ
gujaf-185	415	20	distress	distress	NOUN
gujaf-185	415	21	of	of	ADP
gujaf-185	415	22	financial	financial	ADJ
gujaf-185	415	23	performance	performance	NOUN
gujaf-185	415	24	in	in	ADP
gujaf-185	415	25	kenya	kenya	PROPN
gujaf-185	415	26	commercial	commercial	ADJ
gujaf-185	415	27	banks	bank	NOUN
gujaf-185	415	28	.	.	PUNCT
gujaf-185	416	1	international	international	ADJ
gujaf-185	416	2	research	research	PROPN
gujaf-185	416	3	journal	journal	NOUN
gujaf-185	416	4	of	of	ADP
gujaf-185	416	5	banking	banking	NOUN
gujaf-185	416	6	and	and	CCONJ
gujaf-185	416	7	finance	finance	NOUN
gujaf-185	416	8	,	,	PUNCT
gujaf-185	416	9	61(4	61(4	NUM
gujaf-185	416	10	)	)	PUNCT
gujaf-185	416	11	,	,	PUNCT
gujaf-185	416	12	279–299	279–299	NUM
gujaf-185	416	13	.	.	PUNCT
gujaf-185	417	1	sufian	sufian	PROPN
gujaf-185	417	2	,	,	PUNCT
gujaf-185	417	3	f.	f.	PROPN
gujaf-185	417	4	(	(	PUNCT
gujaf-185	417	5	2007	2007	NUM
gujaf-185	417	6	)	)	PUNCT
gujaf-185	417	7	.	.	PUNCT
gujaf-185	418	1	the	the	DET
gujaf-185	418	2	efficiency	efficiency	NOUN
gujaf-185	418	3	of	of	ADP
gujaf-185	418	4	islamic	islamic	ADJ
gujaf-185	418	5	banking	banking	NOUN
gujaf-185	418	6	industry	industry	NOUN
gujaf-185	418	7	:	:	PUNCT
gujaf-185	418	8	a	a	DET
gujaf-185	418	9	non	non	ADJ
gujaf-185	418	10	-	-	ADJ
gujaf-185	418	11	parametric	parametric	ADJ
gujaf-185	418	12	analysis	analysis	NOUN
gujaf-185	418	13	with	with	ADP
gujaf-185	418	14	non	non	ADJ
gujaf-185	418	15	-	-	ADJ
gujaf-185	418	16	discretionary	discretionary	ADJ
gujaf-185	418	17	input	input	NOUN
gujaf-185	418	18	variable	variable	NOUN
gujaf-185	418	19	.	.	PUNCT
gujaf-185	419	1	islamic	islamic	ADJ
gujaf-185	419	2	economic	economic	ADJ
gujaf-185	419	3	studies	study	NOUN
gujaf-185	419	4	,	,	PUNCT
gujaf-185	419	5	14(1&2	14(1&2	NUM
gujaf-185	419	6	)	)	PUNCT
gujaf-185	419	7	.	.	PUNCT
gujaf-185	420	1	swamy	swamy	PROPN
gujaf-185	420	2	,	,	PUNCT
gujaf-185	420	3	v.	v.	PROPN
gujaf-185	420	4	(	(	PUNCT
gujaf-185	420	5	2017	2017	NUM
gujaf-185	420	6	)	)	PUNCT
gujaf-185	420	7	.	.	PUNCT
gujaf-185	421	1	determinants	determinant	NOUN
gujaf-185	421	2	of	of	ADP
gujaf-185	421	3	bank	bank	NOUN
gujaf-185	421	4	asset	asset	NOUN
gujaf-185	421	5	quality	quality	NOUN
gujaf-185	421	6	and	and	CCONJ
gujaf-185	421	7	profitability	profitability	NOUN
gujaf-185	421	8	:	:	PUNCT
gujaf-185	421	9	an	an	DET
gujaf-185	421	10	empirical	empirical	ADJ
gujaf-185	421	11	assessment	assessment	NOUN
gujaf-185	421	12	.	.	PUNCT
gujaf-185	422	1	applied	apply	VERB
gujaf-185	422	2	economics	economic	NOUN
gujaf-185	422	3	quarterly	quarterly	PROPN
gujaf-185	422	4	,	,	PUNCT
gujaf-185	422	5	63(1	63(1	NUM
gujaf-185	422	6	)	)	PUNCT
gujaf-185	422	7	.	.	PUNCT
gujaf-185	423	1	t.h	t.h	PROPN
gujaf-185	423	2	.	.	PROPN
gujaf-185	423	3	,	,	PUNCT
gujaf-185	423	4	w.	w.	PROPN
gujaf-185	423	5	(	(	PUNCT
gujaf-185	423	6	2011	2011	NUM
gujaf-185	423	7	)	)	PUNCT
gujaf-185	423	8	.	.	PUNCT
gujaf-185	424	1	determinants	determinant	NOUN
gujaf-185	424	2	of	of	ADP
gujaf-185	424	3	capital	capital	NOUN
gujaf-185	424	4	adequacy	adequacy	NOUN
gujaf-185	424	5	in	in	ADP
gujaf-185	424	6	the	the	DET
gujaf-185	424	7	banking	banking	NOUN
gujaf-185	424	8	sub	sub	NOUN
gujaf-185	424	9	-	-	NOUN
gujaf-185	424	10	sector	sector	NOUN
gujaf-185	424	11	of	of	ADP
gujaf-185	424	12	the	the	DET
gujaf-185	424	13	nigerian	nigerian	ADJ
gujaf-185	424	14	economy	economy	NOUN
gujaf-185	424	15	:	:	PUNCT
gujaf-185	424	16	efficacy	efficacy	NOUN
gujaf-185	424	17	of	of	ADP
gujaf-185	424	18	camels	camel	NOUN
gujaf-185	424	19	(	(	PUNCT
gujaf-185	424	20	a	a	DET
gujaf-185	424	21	model	model	NOUN
gujaf-185	424	22	specification	specification	NOUN
gujaf-185	424	23	with	with	ADP
gujaf-185	424	24	co	co	NOUN
gujaf-185	424	25	-	-	NOUN
gujaf-185	424	26	integration	integration	NOUN
gujaf-185	424	27	analysis	analysis	NOUN
gujaf-185	424	28	)	)	PUNCT
gujaf-185	424	29	.	.	PUNCT
gujaf-185	425	1	international	international	ADJ
gujaf-185	425	2	journal	journal	PROPN
gujaf-185	425	3	of	of	ADP
gujaf-185	425	4	academic	academic	ADJ
gujaf-185	425	5	research	research	NOUN
gujaf-185	425	6	in	in	ADP
gujaf-185	425	7	business	business	NOUN
gujaf-185	425	8	and	and	CCONJ
gujaf-185	425	9	social	social	ADJ
gujaf-185	425	10	sciences	science	NOUN
gujaf-185	425	11	,	,	PUNCT
gujaf-185	425	12	2278–6236	2278–6236	NUM
gujaf-185	425	13	.	.	PUNCT
gujaf-185	426	1	gusau	gusau	PROPN
gujaf-185	426	2	journal	journal	PROPN
gujaf-185	426	3	of	of	ADP
gujaf-185	426	4	accounting	accounting	NOUN
gujaf-185	426	5	and	and	CCONJ
gujaf-185	426	6	finance	finance	NOUN
gujaf-185	426	7	,	,	PUNCT
gujaf-185	426	8	vol	vol	NOUN
gujaf-185	426	9	.	.	PROPN
gujaf-185	426	10	3	3	NUM
gujaf-185	426	11	,	,	PUNCT
gujaf-185	426	12	issue	issue	NOUN
gujaf-185	426	13	3	3	NUM
gujaf-185	426	14	,	,	PUNCT
gujaf-185	426	15	october	october	PROPN
gujaf-185	426	16	,	,	PUNCT
gujaf-185	426	17	2022	2022	NUM
gujaf-185	426	18	157	157	NUM
gujaf-185	426	19	udom	udom	NOUN
gujaf-185	426	20	,	,	PUNCT
gujaf-185	426	21	i.	i.	NOUN
gujaf-185	426	22	,	,	PUNCT
gujaf-185	426	23	&	&	CCONJ
gujaf-185	426	24	eze	eze	ADJ
gujaf-185	426	25	,	,	PUNCT
gujaf-185	426	26	o.	o.	NOUN
gujaf-185	426	27	(	(	PUNCT
gujaf-185	426	28	2018	2018	NUM
gujaf-185	426	29	)	)	PUNCT
gujaf-185	426	30	.	.	PUNCT
gujaf-185	427	1	effect	effect	NOUN
gujaf-185	427	2	of	of	ADP
gujaf-185	427	3	capital	capital	NOUN
gujaf-185	427	4	adequacy	adequacy	NOUN
gujaf-185	427	5	requirements	requirement	NOUN
gujaf-185	427	6	on	on	ADP
gujaf-185	427	7	the	the	DET
gujaf-185	427	8	profitability	profitability	NOUN
gujaf-185	427	9	of	of	ADP
gujaf-185	427	10	commercial	commercial	ADJ
gujaf-185	427	11	banks	bank	NOUN
gujaf-185	427	12	in	in	ADP
gujaf-185	427	13	nigeria	nigeria	PROPN
gujaf-185	427	14	.	.	PUNCT
gujaf-185	428	1	(	(	PUNCT
gujaf-185	428	2	2018	2018	NUM
gujaf-185	428	3	)	)	PUNCT
gujaf-185	428	4	.	.	PUNCT
gujaf-185	429	1	international	international	ADJ
gujaf-185	429	2	research	research	PROPN
gujaf-185	429	3	journal	journal	NOUN
gujaf-185	429	4	of	of	ADP
gujaf-185	429	5	finance	finance	NOUN
gujaf-185	429	6	and	and	CCONJ
gujaf-185	429	7	economics	economic	NOUN
gujaf-185	429	8	,	,	PUNCT
gujaf-185	429	9	65(6	65(6	NOUN
gujaf-185	429	10	)	)	PUNCT
gujaf-185	429	11	,	,	PUNCT
gujaf-185	429	12	79–89	79–89	X
gujaf-185	429	13	.	.	PUNCT
gujaf-185	430	1	uremadu	uremadu	ADJ
gujaf-185	430	2	,	,	PUNCT
gujaf-185	430	3	s.	s.	PROPN
gujaf-185	430	4	.	.	PUNCT
gujaf-185	431	1	(	(	PUNCT
gujaf-185	431	2	2004	2004	NUM
gujaf-185	431	3	)	)	PUNCT
gujaf-185	431	4	.	.	PUNCT
gujaf-185	432	1	financial	financial	ADJ
gujaf-185	432	2	management	management	NOUN
gujaf-185	432	3	:	:	PUNCT
gujaf-185	432	4	concepts	concept	NOUN
gujaf-185	432	5	,	,	PUNCT
gujaf-185	432	6	analysis	analysis	NOUN
gujaf-185	432	7	and	and	CCONJ
gujaf-185	432	8	applications	application	NOUN
gujaf-185	432	9	.	.	PUNCT
gujaf-185	433	1	enugu	enugu	PROPN
gujaf-185	433	2	:	:	PUNCT
gujaf-185	433	3	precision	precision	NOUN
gujaf-185	433	4	publisher	publisher	NOUN
gujaf-185	433	5	limited	limit	VERB
gujaf-185	433	6	.	.	PUNCT
gujaf-185	434	1	vargha	vargha	PROPN
gujaf-185	434	2	,	,	PUNCT
gujaf-185	434	3	a.	a.	NOUN
gujaf-185	434	4	,	,	PUNCT
gujaf-185	434	5	bergman	bergman	PROPN
gujaf-185	434	6	,	,	PUNCT
gujaf-185	434	7	l.	l.	PROPN
gujaf-185	434	8	r.	r.	PROPN
gujaf-185	434	9	,	,	PUNCT
gujaf-185	434	10	&	&	CCONJ
gujaf-185	434	11	delaney	delaney	PROPN
gujaf-185	434	12	,	,	PUNCT
gujaf-185	434	13	h.	h.	PROPN
gujaf-185	434	14	d.	d.	PROPN
gujaf-185	434	15	(	(	PUNCT
gujaf-185	434	16	2013	2013	NUM
gujaf-185	434	17	)	)	PUNCT
gujaf-185	434	18	.	.	PUNCT
gujaf-185	435	1	interpretation	interpretation	NOUN
gujaf-185	435	2	problems	problem	NOUN
gujaf-185	435	3	of	of	ADP
gujaf-185	435	4	the	the	DET
gujaf-185	435	5	partial	partial	ADJ
gujaf-185	435	6	correlation	correlation	NOUN
gujaf-185	435	7	with	with	ADP
gujaf-185	435	8	nonnormally	nonnormally	ADV
gujaf-185	435	9	distributed	distribute	VERB
gujaf-185	435	10	variables	variable	NOUN
gujaf-185	435	11	.	.	PUNCT
gujaf-185	436	1	quality	quality	NOUN
gujaf-185	436	2	and	and	CCONJ
gujaf-185	436	3	quantity	quantity	NOUN
gujaf-185	436	4	,	,	PUNCT
gujaf-185	436	5	47(6	47(6	NUM
gujaf-185	436	6	)	)	PUNCT
gujaf-185	436	7	,	,	PUNCT
gujaf-185	436	8	3391–3402	3391–3402	NUM
gujaf-185	436	9	.	.	PUNCT
gujaf-185	437	1	https://doi.org/10.1007/s11135-012	https://doi.org/10.1007/s11135-012	PROPN
gujaf-185	437	2	9727	9727	NUM
gujaf-185	437	3	-	-	SYM
gujaf-185	437	4	y	y	PROPN
gujaf-185	437	5	wadesango	wadesango	PROPN
gujaf-185	437	6	b.	b.	PROPN
gujaf-185	437	7	m	m	PROPN
gujaf-185	437	8	,	,	PUNCT
gujaf-185	437	9	tinawo	tinawo	PROPN
gujaf-185	437	10	s.	s.	PROPN
gujaf-185	437	11	&	&	CCONJ
gujaf-185	437	12	machingambi	machingambi	PROPN
gujaf-185	437	13	j.	j.	PROPN
gujaf-185	437	14	d.	d.	PROPN
gujaf-185	437	15	(	(	PUNCT
gujaf-185	437	16	2019	2019	NUM
gujaf-185	437	17	)	)	PUNCT
gujaf-185	437	18	.	.	PUNCT
gujaf-185	438	1	impact	impact	NOUN
gujaf-185	438	2	of	of	ADP
gujaf-185	438	3	cash	cash	NOUN
gujaf-185	438	4	flow	flow	NOUN
gujaf-185	438	5	management	management	NOUN
gujaf-185	438	6	on	on	ADP
gujaf-185	438	7	profitability	profitability	NOUN
gujaf-185	438	8	and	and	CCONJ
gujaf-185	438	9	susutainabilty	susutainabilty	NOUN
gujaf-185	438	10	of	of	ADP
gujaf-185	438	11	small	small	ADJ
gujaf-185	438	12	and	and	CCONJ
gujaf-185	438	13	medium	medium	ADJ
gujaf-185	438	14	scale	scale	NOUN
gujaf-185	438	15	enterprises	enterprise	NOUN
gujaf-185	438	16	in	in	ADP
gujaf-185	438	17	zimbabwe	zimbabwe	PROPN
gujaf-185	438	18	.	.	PUNCT
gujaf-185	439	1	westerlund	westerlund	PROPN
gujaf-185	439	2	,	,	PUNCT
gujaf-185	439	3	j.	j.	PROPN
gujaf-185	439	4	,	,	PUNCT
gujaf-185	439	5	&	&	CCONJ
gujaf-185	439	6	narayan	narayan	PROPN
gujaf-185	439	7	,	,	PUNCT
gujaf-185	439	8	p.	p.	PROPN
gujaf-185	439	9	k.	k.	PROPN
gujaf-185	440	1	(	(	PUNCT
gujaf-185	440	2	2012	2012	NUM
gujaf-185	440	3	)	)	PUNCT
gujaf-185	440	4	.	.	PUNCT
gujaf-185	441	1	does	do	VERB
gujaf-185	441	2	the	the	DET
gujaf-185	441	3	choice	choice	NOUN
gujaf-185	441	4	of	of	ADP
gujaf-185	441	5	estimator	estimator	NOUN
gujaf-185	441	6	matter	matter	NOUN
gujaf-185	441	7	when	when	SCONJ
gujaf-185	441	8	forecasting	forecasting	NOUN
gujaf-185	441	9	returns	return	NOUN
gujaf-185	441	10	?	?	PUNCT
gujaf-185	441	11	.	.	PUNCT
gujaf-185	442	1	journal	journal	PROPN
gujaf-185	442	2	of	of	ADP
gujaf-185	442	3	banking	banking	NOUN
gujaf-185	442	4	and	and	CCONJ
gujaf-185	442	5	finance	finance	NOUN
gujaf-185	442	6	,	,	PUNCT
gujaf-185	442	7	36(9	36(9	NUM
gujaf-185	442	8	)	)	PUNCT
gujaf-185	442	9	,	,	PUNCT
gujaf-185	442	10	2632	2632	NUM
gujaf-185	442	11	–	–	PUNCT
gujaf-185	442	12	2640	2640	NUM
gujaf-185	442	13	.	.	PUNCT
gujaf-185	443	1	https://doi.org/10.1016/j.jbankfin.2012.06.005	https://doi.org/10.1016/j.jbankfin.2012.06.005	PROPN
gujaf-185	443	2	wooldridge	wooldridge	PROPN
gujaf-185	443	3	j.m	j.m	PROPN
gujaf-185	443	4	.	.	PROPN
gujaf-185	443	5	(	(	PUNCT
gujaf-185	443	6	2011	2011	NUM
gujaf-185	443	7	)	)	PUNCT
gujaf-185	443	8	.	.	PUNCT
gujaf-185	444	1	introductory	introductory	ADJ
gujaf-185	444	2	econometrics	econometrics	PROPN
gujaf-185	444	3	.	.	PUNCT
gujaf-185	445	1	journal	journal	NOUN
gujaf-185	445	2	of	of	ADP
gujaf-185	445	3	contaminant	contaminant	ADJ
gujaf-185	445	4	hydrology	hydrology	NOUN
gujaf-185	445	5	,	,	PUNCT
gujaf-185	445	6	120–121	120–121	NUM
gujaf-185	445	7	.	.	PUNCT
gujaf-185	446	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	https://doi.org/10.1016/j.jconhyd.2010.08.009	PROPN
gujaf-185	446	2	gusau	gusau	PROPN
gujaf-185	446	3	journal	journal	NOUN
gujaf-185	446	4	of	of	ADP
gujaf-185	446	5	accounting	accounting	NOUN
gujaf-185	446	6	and	and	CCONJ
gujaf-185	446	7	finance	finance	NOUN
gujaf-185	446	8	,	,	PUNCT
gujaf-185	446	9	vol	vol	NOUN
gujaf-185	446	10	.	.	PROPN
gujaf-185	446	11	3	3	NUM
gujaf-185	446	12	,	,	PUNCT
gujaf-185	446	13	issue	issue	NOUN
gujaf-185	446	14	3	3	NUM
gujaf-185	446	15	,	,	PUNCT
gujaf-185	446	16	october	october	PROPN
gujaf-185	446	17	,	,	PUNCT
gujaf-185	446	18	2022	2022	NUM
gujaf-185	446	19	158	158	NUM