id	sid	tid	token	lemma	pos
gujaf-187	1	1	gusau	gusau	PROPN
gujaf-187	1	2	journal	journal	NOUN
gujaf-187	1	3	of	of	ADP
gujaf-187	1	4	accounting	accounting	NOUN
gujaf-187	1	5	and	and	CCONJ
gujaf-187	1	6	finance	finance	NOUN
gujaf-187	1	7	,	,	PUNCT
gujaf-187	1	8	vol	vol	NOUN
gujaf-187	1	9	.	.	PROPN
gujaf-187	1	10	3	3	NUM
gujaf-187	1	11	,	,	PUNCT
gujaf-187	1	12	issue	issue	NOUN
gujaf-187	1	13	3	3	NUM
gujaf-187	1	14	,	,	PUNCT
gujaf-187	1	15	october	october	PROPN
gujaf-187	1	16	,	,	PUNCT
gujaf-187	1	17	2022	2022	NUM
gujaf-187	1	18	i	i	PRON
gujaf-187	1	19	gusau	gusau	PROPN
gujaf-187	1	20	journal	journal	PROPN
gujaf-187	1	21	of	of	ADP
gujaf-187	1	22	accounting	accounting	NOUN
gujaf-187	1	23	and	and	CCONJ
gujaf-187	1	24	finance	finance	NOUN
gujaf-187	1	25	(	(	PUNCT
gujaf-187	1	26	gujaf	gujaf	NOUN
gujaf-187	1	27	)	)	PUNCT
gujaf-187	1	28	vol	vol	NOUN
gujaf-187	1	29	.	.	NOUN
gujaf-187	1	30	3	3	NUM
gujaf-187	1	31	issue	issue	NOUN
gujaf-187	1	32	3	3	NUM
gujaf-187	1	33	,	,	PUNCT
gujaf-187	1	34	october	october	PROPN
gujaf-187	1	35	,	,	PUNCT
gujaf-187	1	36	2022	2022	NUM
gujaf-187	1	37	issn	issn	NOUN
gujaf-187	1	38	:	:	PUNCT
gujaf-187	1	39	2756	2756	NUM
gujaf-187	1	40	-	-	PUNCT
gujaf-187	1	41	665x	665x	NOUN
gujaf-187	1	42	a	a	DET
gujaf-187	1	43	publication	publication	NOUN
gujaf-187	1	44	of	of	ADP
gujaf-187	1	45	department	department	NOUN
gujaf-187	1	46	of	of	ADP
gujaf-187	1	47	accounting	accounting	NOUN
gujaf-187	1	48	and	and	CCONJ
gujaf-187	1	49	finance	finance	NOUN
gujaf-187	1	50	,	,	PUNCT
gujaf-187	1	51	faculty	faculty	NOUN
gujaf-187	1	52	of	of	ADP
gujaf-187	1	53	management	management	NOUN
gujaf-187	1	54	and	and	CCONJ
gujaf-187	1	55	social	social	ADJ
gujaf-187	1	56	sciences	science	NOUN
gujaf-187	1	57	,	,	PUNCT
gujaf-187	1	58	federal	federal	ADJ
gujaf-187	1	59	university	university	NOUN
gujaf-187	1	60	gusau	gusau	NOUN
gujaf-187	1	61	,	,	PUNCT
gujaf-187	1	62	zamfara	zamfara	PROPN
gujaf-187	1	63	state	state	PROPN
gujaf-187	1	64	-nigeria	-nigeria	PROPN
gujaf-187	1	65	gusau	gusau	ADJ
gujaf-187	1	66	journal	journal	NOUN
gujaf-187	1	67	of	of	ADP
gujaf-187	1	68	accounting	accounting	NOUN
gujaf-187	1	69	and	and	CCONJ
gujaf-187	1	70	finance	finance	NOUN
gujaf-187	1	71	,	,	PUNCT
gujaf-187	1	72	vol	vol	NOUN
gujaf-187	1	73	.	.	PROPN
gujaf-187	1	74	3	3	NUM
gujaf-187	1	75	,	,	PUNCT
gujaf-187	1	76	issue	issue	NOUN
gujaf-187	1	77	3	3	NUM
gujaf-187	1	78	,	,	PUNCT
gujaf-187	1	79	october	october	PROPN
gujaf-187	1	80	,	,	PUNCT
gujaf-187	1	81	2022	2022	NUM
gujaf-187	1	82	ii	ii	PROPN
gujaf-187	1	83	©	©	PROPN
gujaf-187	1	84	department	department	PROPN
gujaf-187	1	85	of	of	ADP
gujaf-187	1	86	accounting	accounting	NOUN
gujaf-187	1	87	and	and	CCONJ
gujaf-187	1	88	finance	finance	NOUN
gujaf-187	1	89	vol	vol	NOUN
gujaf-187	1	90	.	.	PUNCT
gujaf-187	2	1	3	3	NUM
gujaf-187	2	2	issue	issue	NOUN
gujaf-187	2	3	3	3	NUM
gujaf-187	2	4	october	october	PROPN
gujaf-187	2	5	,	,	PUNCT
gujaf-187	2	6	2022	2022	NUM
gujaf-187	2	7	issn	issn	VERB
gujaf-187	2	8	:	:	PUNCT
gujaf-187	2	9	2756	2756	NUM
gujaf-187	2	10	-	-	PUNCT
gujaf-187	2	11	665x	665x	NOUN
gujaf-187	2	12	a	a	DET
gujaf-187	2	13	publication	publication	NOUN
gujaf-187	2	14	of	of	ADP
gujaf-187	2	15	department	department	NOUN
gujaf-187	2	16	of	of	ADP
gujaf-187	2	17	accounting	accounting	NOUN
gujaf-187	2	18	and	and	CCONJ
gujaf-187	2	19	finance	finance	NOUN
gujaf-187	2	20	,	,	PUNCT
gujaf-187	2	21	faculty	faculty	NOUN
gujaf-187	2	22	of	of	ADP
gujaf-187	2	23	management	management	NOUN
gujaf-187	2	24	and	and	CCONJ
gujaf-187	2	25	social	social	ADJ
gujaf-187	2	26	sciences	science	NOUN
gujaf-187	2	27	,	,	PUNCT
gujaf-187	2	28	federal	federal	ADJ
gujaf-187	2	29	university	university	NOUN
gujaf-187	2	30	gusau	gusau	NOUN
gujaf-187	2	31	,	,	PUNCT
gujaf-187	2	32	zamfara	zamfara	PROPN
gujaf-187	2	33	state	state	NOUN
gujaf-187	2	34	-nigeria	-nigeria	PROPN
gujaf-187	2	35	all	all	DET
gujaf-187	2	36	rights	right	NOUN
gujaf-187	2	37	reserved	reserve	VERB
gujaf-187	2	38	except	except	SCONJ
gujaf-187	2	39	for	for	ADP
gujaf-187	2	40	academic	academic	ADJ
gujaf-187	2	41	purposes	purpose	NOUN
gujaf-187	2	42	no	no	DET
gujaf-187	2	43	part	part	NOUN
gujaf-187	2	44	or	or	CCONJ
gujaf-187	2	45	whole	whole	NOUN
gujaf-187	2	46	of	of	ADP
gujaf-187	2	47	this	this	DET
gujaf-187	2	48	publication	publication	NOUN
gujaf-187	2	49	is	be	AUX
gujaf-187	2	50	allowed	allow	VERB
gujaf-187	2	51	to	to	PART
gujaf-187	2	52	be	be	AUX
gujaf-187	2	53	reproduced	reproduce	VERB
gujaf-187	2	54	,	,	PUNCT
gujaf-187	2	55	stored	store	VERB
gujaf-187	2	56	in	in	ADP
gujaf-187	2	57	a	a	DET
gujaf-187	2	58	retrieval	retrieval	NOUN
gujaf-187	2	59	system	system	NOUN
gujaf-187	2	60	or	or	CCONJ
gujaf-187	2	61	transmitted	transmit	VERB
gujaf-187	2	62	in	in	ADP
gujaf-187	2	63	any	any	DET
gujaf-187	2	64	form	form	NOUN
gujaf-187	2	65	or	or	CCONJ
gujaf-187	2	66	by	by	ADP
gujaf-187	2	67	any	any	DET
gujaf-187	2	68	means	mean	NOUN
gujaf-187	2	69	be	be	AUX
gujaf-187	2	70	it	it	PRON
gujaf-187	2	71	mechanical	mechanical	ADJ
gujaf-187	2	72	,	,	PUNCT
gujaf-187	2	73	electrical	electrical	ADJ
gujaf-187	2	74	,	,	PUNCT
gujaf-187	2	75	photocopying	photocopying	NOUN
gujaf-187	2	76	,	,	PUNCT
gujaf-187	2	77	recording	recording	NOUN
gujaf-187	2	78	or	or	CCONJ
gujaf-187	2	79	otherwise	otherwise	ADV
gujaf-187	2	80	,	,	PUNCT
gujaf-187	2	81	without	without	ADP
gujaf-187	2	82	prior	prior	ADJ
gujaf-187	2	83	permission	permission	NOUN
gujaf-187	2	84	of	of	ADP
gujaf-187	2	85	the	the	DET
gujaf-187	2	86	copyright	copyright	NOUN
gujaf-187	2	87	owner	owner	NOUN
gujaf-187	2	88	.	.	PUNCT
gujaf-187	3	1	published	publish	VERB
gujaf-187	3	2	and	and	CCONJ
gujaf-187	3	3	printed	print	VERB
gujaf-187	3	4	by	by	ADP
gujaf-187	3	5	:	:	PUNCT
gujaf-187	3	6	ahmadu	ahmadu	PROPN
gujaf-187	3	7	bello	bello	PROPN
gujaf-187	3	8	university	university	PROPN
gujaf-187	3	9	press	press	NOUN
gujaf-187	3	10	limited	limit	VERB
gujaf-187	3	11	,	,	PUNCT
gujaf-187	3	12	zaria	zaria	PROPN
gujaf-187	3	13	kaduna	kaduna	PROPN
gujaf-187	3	14	state	state	PROPN
gujaf-187	3	15	,	,	PUNCT
gujaf-187	3	16	nigeria	nigeria	PROPN
gujaf-187	3	17	.	.	PUNCT
gujaf-187	4	1	tel	tel	ADP
gujaf-187	4	2	:	:	PUNCT
gujaf-187	4	3	08065949711	08065949711	NUM
gujaf-187	4	4	,	,	PUNCT
gujaf-187	4	5	069	069	NUM
gujaf-187	4	6	-	-	SYM
gujaf-187	4	7	879121	879121	NUM
gujaf-187	4	8	e	e	NOUN
gujaf-187	4	9	-	-	NOUN
gujaf-187	4	10	mail	mail	NOUN
gujaf-187	4	11	:	:	PUNCT
gujaf-187	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-187	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-187	5	1	website	website	NOUN
gujaf-187	5	2	:	:	PUNCT
gujaf-187	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-187	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-187	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-187	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-187	5	7	gusau	gusau	ADJ
gujaf-187	5	8	journal	journal	NOUN
gujaf-187	5	9	of	of	ADP
gujaf-187	5	10	accounting	accounting	NOUN
gujaf-187	5	11	and	and	CCONJ
gujaf-187	5	12	finance	finance	NOUN
gujaf-187	5	13	,	,	PUNCT
gujaf-187	5	14	vol	vol	NOUN
gujaf-187	5	15	.	.	PROPN
gujaf-187	5	16	3	3	NUM
gujaf-187	5	17	,	,	PUNCT
gujaf-187	5	18	issue	issue	NOUN
gujaf-187	5	19	3	3	NUM
gujaf-187	5	20	,	,	PUNCT
gujaf-187	5	21	october	october	PROPN
gujaf-187	5	22	,	,	PUNCT
gujaf-187	5	23	2022	2022	NUM
gujaf-187	5	24	iii	iii	NUM
gujaf-187	5	25	editorial	editorial	PROPN
gujaf-187	5	26	board	board	NOUN
gujaf-187	5	27	editor	editor	NOUN
gujaf-187	5	28	-	-	PUNCT
gujaf-187	5	29	in	in	ADP
gujaf-187	5	30	-	-	PUNCT
gujaf-187	5	31	chief	chief	NOUN
gujaf-187	5	32	:	:	PUNCT
gujaf-187	5	33	prof	prof	PROPN
gujaf-187	5	34	.	.	PUNCT
gujaf-187	5	35	shehu	shehu	PROPN
gujaf-187	5	36	usman	usman	PROPN
gujaf-187	5	37	hassan	hassan	PROPN
gujaf-187	5	38	department	department	PROPN
gujaf-187	5	39	of	of	ADP
gujaf-187	5	40	accounting	accounting	PROPN
gujaf-187	5	41	,	,	PUNCT
gujaf-187	5	42	federal	federal	ADJ
gujaf-187	5	43	university	university	PROPN
gujaf-187	5	44	of	of	ADP
gujaf-187	5	45	kashere	kashere	PROPN
gujaf-187	5	46	,	,	PUNCT
gujaf-187	5	47	gombe	gombe	ADJ
gujaf-187	5	48	state	state	NOUN
gujaf-187	5	49	.	.	PUNCT
gujaf-187	6	1	associate	associate	NOUN
gujaf-187	6	2	editor	editor	NOUN
gujaf-187	6	3	:	:	PUNCT
gujaf-187	6	4	dr	dr	PROPN
gujaf-187	6	5	.	.	PROPN
gujaf-187	6	6	muhammad	muhammad	PROPN
gujaf-187	6	7	mustapha	mustapha	PROPN
gujaf-187	6	8	bagudo	bagudo	PROPN
gujaf-187	6	9	department	department	PROPN
gujaf-187	6	10	of	of	ADP
gujaf-187	6	11	accounting	accounting	PROPN
gujaf-187	6	12	,	,	PUNCT
gujaf-187	6	13	ahmadu	ahmadu	PROPN
gujaf-187	6	14	bello	bello	PROPN
gujaf-187	6	15	university	university	PROPN
gujaf-187	6	16	zaria	zaria	PROPN
gujaf-187	6	17	,	,	PUNCT
gujaf-187	6	18	kaduna	kaduna	PROPN
gujaf-187	6	19	state	state	PROPN
gujaf-187	6	20	.	.	PUNCT
gujaf-187	7	1	managing	manage	VERB
gujaf-187	7	2	editor	editor	NOUN
gujaf-187	7	3	:	:	PUNCT
gujaf-187	7	4	umar	umar	PROPN
gujaf-187	7	5	farouk	farouk	PROPN
gujaf-187	7	6	abdulkarim	abdulkarim	PROPN
gujaf-187	7	7	department	department	PROPN
gujaf-187	7	8	of	of	ADP
gujaf-187	7	9	accounting	accounting	NOUN
gujaf-187	7	10	and	and	CCONJ
gujaf-187	7	11	finance	finance	NOUN
gujaf-187	7	12	,	,	PUNCT
gujaf-187	7	13	federal	federal	ADJ
gujaf-187	7	14	university	university	NOUN
gujaf-187	7	15	gusau	gusau	PROPN
gujaf-187	7	16	,	,	PUNCT
gujaf-187	7	17	zamfara	zamfara	PROPN
gujaf-187	7	18	state	state	PROPN
gujaf-187	7	19	.	.	PUNCT
gujaf-187	8	1	editorial	editorial	PROPN
gujaf-187	8	2	board	board	NOUN
gujaf-187	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-187	8	4	modu	modu	PROPN
gujaf-187	8	5	kumshe	kumshe	PROPN
gujaf-187	8	6	department	department	PROPN
gujaf-187	8	7	of	of	ADP
gujaf-187	8	8	accounting	accounting	PROPN
gujaf-187	8	9	,	,	PUNCT
gujaf-187	8	10	university	university	NOUN
gujaf-187	8	11	of	of	ADP
gujaf-187	8	12	maiduguri	maiduguri	PROPN
gujaf-187	8	13	,	,	PUNCT
gujaf-187	8	14	borno	borno	PROPN
gujaf-187	8	15	state	state	PROPN
gujaf-187	8	16	.	.	PUNCT
gujaf-187	9	1	prof	prof	PROPN
gujaf-187	9	2	ugochukwu	ugochukwu	PROPN
gujaf-187	9	3	c.	c.	PROPN
gujaf-187	9	4	nzewi	nzewi	VERB
gujaf-187	9	5	department	department	PROPN
gujaf-187	9	6	of	of	ADP
gujaf-187	9	7	accounting	accounting	PROPN
gujaf-187	9	8	,	,	PUNCT
gujaf-187	9	9	paul	paul	PROPN
gujaf-187	9	10	university	university	PROPN
gujaf-187	9	11	awka	awka	NOUN
gujaf-187	9	12	,	,	PUNCT
gujaf-187	9	13	anambra	anambra	PROPN
gujaf-187	9	14	state	state	PROPN
gujaf-187	9	15	.	.	PUNCT
gujaf-187	10	1	prof	prof	PROPN
gujaf-187	10	2	kabir	kabir	PROPN
gujaf-187	10	3	tahir	tahir	PROPN
gujaf-187	10	4	hamid	hamid	PROPN
gujaf-187	10	5	department	department	PROPN
gujaf-187	10	6	of	of	ADP
gujaf-187	10	7	accounting	accounting	PROPN
gujaf-187	10	8	,	,	PUNCT
gujaf-187	10	9	bayero	bayero	PROPN
gujaf-187	10	10	university	university	PROPN
gujaf-187	10	11	,	,	PUNCT
gujaf-187	10	12	kano	kano	PROPN
gujaf-187	10	13	,	,	PUNCT
gujaf-187	10	14	kano	kano	PROPN
gujaf-187	10	15	state	state	PROPN
gujaf-187	10	16	.	.	PUNCT
gujaf-187	11	1	prof	prof	PROPN
gujaf-187	11	2	.	.	PUNCT
gujaf-187	12	1	ekoja	ekoja	PROPN
gujaf-187	12	2	b.	b.	PROPN
gujaf-187	12	3	ekoja	ekoja	PROPN
gujaf-187	12	4	department	department	PROPN
gujaf-187	12	5	of	of	ADP
gujaf-187	12	6	accounting	accounting	PROPN
gujaf-187	12	7	,	,	PUNCT
gujaf-187	12	8	university	university	PROPN
gujaf-187	12	9	of	of	ADP
gujaf-187	12	10	jos	jos	PROPN
gujaf-187	12	11	.	.	PROPN
gujaf-187	12	12	prof	prof	PROPN
gujaf-187	12	13	.	.	PUNCT
gujaf-187	13	1	clifford	clifford	PROPN
gujaf-187	13	2	ofurum	ofurum	PROPN
gujaf-187	13	3	department	department	PROPN
gujaf-187	13	4	of	of	ADP
gujaf-187	13	5	accounting	accounting	PROPN
gujaf-187	13	6	,	,	PUNCT
gujaf-187	13	7	university	university	NOUN
gujaf-187	13	8	of	of	ADP
gujaf-187	13	9	portharcourt	portharcourt	PROPN
gujaf-187	13	10	,	,	PUNCT
gujaf-187	13	11	rivers	river	NOUN
gujaf-187	13	12	state	state	PROPN
gujaf-187	13	13	.	.	PUNCT
gujaf-187	14	1	prof	prof	PROPN
gujaf-187	14	2	.	.	PUNCT
gujaf-187	15	1	ahmad	ahmad	PROPN
gujaf-187	15	2	bello	bello	PROPN
gujaf-187	15	3	dogarawa	dogarawa	PROPN
gujaf-187	15	4	department	department	PROPN
gujaf-187	15	5	of	of	ADP
gujaf-187	15	6	accounting	accounting	NOUN
gujaf-187	15	7	,	,	PUNCT
gujaf-187	15	8	ahmadu	ahmadu	PROPN
gujaf-187	15	9	bello	bello	PROPN
gujaf-187	15	10	university	university	PROPN
gujaf-187	15	11	zaria	zaria	PROPN
gujaf-187	15	12	.	.	PUNCT
gujaf-187	16	1	prof	prof	PROPN
gujaf-187	16	2	.	.	PUNCT
gujaf-187	17	1	yusuf	yusuf	PROPN
gujaf-187	17	2	.	.	PUNCT
gujaf-187	18	1	b.	b.	PROPN
gujaf-187	18	2	rahman	rahman	PROPN
gujaf-187	18	3	department	department	PROPN
gujaf-187	18	4	of	of	ADP
gujaf-187	18	5	accounting	accounting	PROPN
gujaf-187	18	6	,	,	PUNCT
gujaf-187	18	7	lagos	lagos	NOUN
gujaf-187	18	8	state	state	PROPN
gujaf-187	18	9	university	university	PROPN
gujaf-187	18	10	,	,	PUNCT
gujaf-187	18	11	lagos	lago	NOUN
gujaf-187	18	12	stat	stat	PROPN
gujaf-187	18	13	gusau	gusau	PROPN
gujaf-187	18	14	journal	journal	PROPN
gujaf-187	18	15	of	of	ADP
gujaf-187	18	16	accounting	accounting	NOUN
gujaf-187	18	17	and	and	CCONJ
gujaf-187	18	18	finance	finance	NOUN
gujaf-187	18	19	,	,	PUNCT
gujaf-187	18	20	vol	vol	NOUN
gujaf-187	18	21	.	.	PROPN
gujaf-187	19	1	3	3	NUM
gujaf-187	19	2	,	,	PUNCT
gujaf-187	19	3	issue	issue	NOUN
gujaf-187	19	4	3	3	NUM
gujaf-187	19	5	,	,	PUNCT
gujaf-187	19	6	october	october	PROPN
gujaf-187	19	7	,	,	PUNCT
gujaf-187	19	8	2022	2022	NUM
gujaf-187	19	9	iv	iv	NUM
gujaf-187	19	10	prof	prof	NOUN
gujaf-187	19	11	.	.	PUNCT
gujaf-187	20	1	suleiman	suleiman	PROPN
gujaf-187	20	2	a.	a.	PROPN
gujaf-187	20	3	s.	s.	PROPN
gujaf-187	20	4	aruwa	aruwa	PROPN
gujaf-187	20	5	department	department	PROPN
gujaf-187	20	6	of	of	ADP
gujaf-187	20	7	accounting	accounting	PROPN
gujaf-187	20	8	,	,	PUNCT
gujaf-187	20	9	nasarawa	nasarawa	PROPN
gujaf-187	20	10	state	state	PROPN
gujaf-187	20	11	university	university	PROPN
gujaf-187	20	12	,	,	PUNCT
gujaf-187	20	13	keffi	keffi	PROPN
gujaf-187	20	14	,	,	PUNCT
gujaf-187	20	15	nasarawa	nasarawa	PROPN
gujaf-187	20	16	state	state	PROPN
gujaf-187	20	17	.	.	PUNCT
gujaf-187	21	1	prof	prof	PROPN
gujaf-187	21	2	.	.	PUNCT
gujaf-187	22	1	muhammad	muhammad	PROPN
gujaf-187	22	2	junaidu	junaidu	PROPN
gujaf-187	22	3	kurawa	kurawa	PROPN
gujaf-187	22	4	department	department	PROPN
gujaf-187	22	5	of	of	ADP
gujaf-187	22	6	accounting	accounting	PROPN
gujaf-187	22	7	,	,	PUNCT
gujaf-187	22	8	bayero	bayero	PROPN
gujaf-187	22	9	university	university	PROPN
gujaf-187	22	10	kano	kano	PROPN
gujaf-187	22	11	,	,	PUNCT
gujaf-187	22	12	kano	kano	PROPN
gujaf-187	22	13	state	state	PROPN
gujaf-187	22	14	.	.	PUNCT
gujaf-187	23	1	prof	prof	PROPN
gujaf-187	23	2	.	.	PUNCT
gujaf-187	24	1	muhammad	muhammad	PROPN
gujaf-187	24	2	habibu	habibu	ADJ
gujaf-187	24	3	sabari	sabari	PROPN
gujaf-187	24	4	department	department	PROPN
gujaf-187	24	5	of	of	ADP
gujaf-187	24	6	accounting	accounting	NOUN
gujaf-187	24	7	,	,	PUNCT
gujaf-187	24	8	ahmadu	ahmadu	PROPN
gujaf-187	24	9	bello	bello	PROPN
gujaf-187	24	10	university	university	PROPN
gujaf-187	24	11	,	,	PUNCT
gujaf-187	24	12	zaria	zaria	PROPN
gujaf-187	24	13	.	.	PUNCT
gujaf-187	24	14	prof	prof	PROPN
gujaf-187	24	15	.	.	PUNCT
gujaf-187	25	1	okpanachi	okpanachi	PROPN
gujaf-187	25	2	joshua	joshua	PROPN
gujaf-187	25	3	department	department	PROPN
gujaf-187	25	4	of	of	ADP
gujaf-187	25	5	accounting	accounting	NOUN
gujaf-187	25	6	and	and	CCONJ
gujaf-187	25	7	management	management	NOUN
gujaf-187	25	8	,	,	PUNCT
gujaf-187	25	9	nigerian	nigerian	ADJ
gujaf-187	25	10	defence	defence	PROPN
gujaf-187	25	11	academy	academy	PROPN
gujaf-187	25	12	,	,	PUNCT
gujaf-187	25	13	kaduna	kaduna	PROPN
gujaf-187	25	14	.	.	PROPN
gujaf-187	25	15	prof	prof	PROPN
gujaf-187	25	16	.	.	PUNCT
gujaf-187	26	1	hassan	hassan	PROPN
gujaf-187	26	2	ibrahim	ibrahim	PROPN
gujaf-187	26	3	department	department	PROPN
gujaf-187	26	4	of	of	ADP
gujaf-187	26	5	accounting	accounting	PROPN
gujaf-187	26	6	,	,	PUNCT
gujaf-187	26	7	ibb	ibb	NOUN
gujaf-187	26	8	university	university	NOUN
gujaf-187	26	9	,	,	PUNCT
gujaf-187	26	10	lapai	lapai	NOUN
gujaf-187	26	11	,	,	PUNCT
gujaf-187	26	12	niger	niger	NOUN
gujaf-187	26	13	state	state	NOUN
gujaf-187	26	14	.	.	PUNCT
gujaf-187	27	1	prof	prof	PROPN
gujaf-187	27	2	.	.	PUNCT
gujaf-187	28	1	ifeoma	ifeoma	PROPN
gujaf-187	28	2	mary	mary	PROPN
gujaf-187	28	3	okwo	okwo	PROPN
gujaf-187	28	4	department	department	PROPN
gujaf-187	28	5	of	of	ADP
gujaf-187	28	6	accounting	accounting	PROPN
gujaf-187	28	7	,	,	PUNCT
gujaf-187	28	8	enugu	enugu	PROPN
gujaf-187	28	9	state	state	PROPN
gujaf-187	28	10	university	university	PROPN
gujaf-187	28	11	of	of	ADP
gujaf-187	28	12	science	science	NOUN
gujaf-187	28	13	and	and	CCONJ
gujaf-187	28	14	technology	technology	NOUN
gujaf-187	28	15	,	,	PUNCT
gujaf-187	28	16	enugu	enugu	PROPN
gujaf-187	28	17	state	state	PROPN
gujaf-187	28	18	.	.	PUNCT
gujaf-187	29	1	prof	prof	PROPN
gujaf-187	29	2	.	.	PUNCT
gujaf-187	30	1	muhammad	muhammad	PROPN
gujaf-187	30	2	aminu	aminu	PROPN
gujaf-187	30	3	isa	isa	PROPN
gujaf-187	30	4	department	department	PROPN
gujaf-187	30	5	of	of	ADP
gujaf-187	30	6	accounting	accounting	PROPN
gujaf-187	30	7	,	,	PUNCT
gujaf-187	30	8	bayero	bayero	PROPN
gujaf-187	30	9	university	university	PROPN
gujaf-187	30	10	,	,	PUNCT
gujaf-187	30	11	kano	kano	PROPN
gujaf-187	30	12	,	,	PUNCT
gujaf-187	30	13	kano	kano	PROPN
gujaf-187	30	14	state	state	PROPN
gujaf-187	30	15	.	.	PUNCT
gujaf-187	31	1	prof	prof	PROPN
gujaf-187	31	2	.	.	PUNCT
gujaf-187	32	1	ahmadu	ahmadu	PROPN
gujaf-187	32	2	bello	bello	PROPN
gujaf-187	32	3	department	department	PROPN
gujaf-187	32	4	of	of	ADP
gujaf-187	32	5	accounting	accounting	NOUN
gujaf-187	32	6	,	,	PUNCT
gujaf-187	32	7	ahmadu	ahmadu	PROPN
gujaf-187	32	8	bello	bello	PROPN
gujaf-187	32	9	university	university	PROPN
gujaf-187	32	10	,	,	PUNCT
gujaf-187	32	11	zaria	zaria	PROPN
gujaf-187	32	12	.	.	PUNCT
gujaf-187	33	1	prof	prof	PROPN
gujaf-187	33	2	.	.	PUNCT
gujaf-187	34	1	musa	musa	PROPN
gujaf-187	34	2	yelwa	yelwa	PROPN
gujaf-187	34	3	abubakar	abubakar	PROPN
gujaf-187	34	4	department	department	PROPN
gujaf-187	34	5	of	of	ADP
gujaf-187	34	6	accounting	accounting	PROPN
gujaf-187	34	7	,	,	PUNCT
gujaf-187	34	8	usmanu	usmanu	PROPN
gujaf-187	34	9	danfodiyo	danfodiyo	PROPN
gujaf-187	34	10	university	university	PROPN
gujaf-187	34	11	,	,	PUNCT
gujaf-187	34	12	sokoto	sokoto	PROPN
gujaf-187	34	13	state	state	PROPN
gujaf-187	34	14	.	.	PUNCT
gujaf-187	35	1	prof	prof	PROPN
gujaf-187	35	2	.	.	PUNCT
gujaf-187	36	1	salisu	salisu	PROPN
gujaf-187	36	2	abubakar	abubakar	PROPN
gujaf-187	36	3	department	department	PROPN
gujaf-187	36	4	of	of	ADP
gujaf-187	36	5	accounting	accounting	NOUN
gujaf-187	36	6	,	,	PUNCT
gujaf-187	36	7	ahmadu	ahmadu	PROPN
gujaf-187	36	8	bello	bello	PROPN
gujaf-187	36	9	university	university	PROPN
gujaf-187	36	10	zaria	zaria	PROPN
gujaf-187	36	11	,	,	PUNCT
gujaf-187	36	12	kaduna	kaduna	PROPN
gujaf-187	36	13	state	state	PROPN
gujaf-187	36	14	.	.	PUNCT
gujaf-187	37	1	dr	dr	PROPN
gujaf-187	37	2	.	.	PROPN
gujaf-187	37	3	isaq	isaq	PROPN
gujaf-187	37	4	alhaji	alhaji	PROPN
gujaf-187	37	5	samaila	samaila	PROPN
gujaf-187	37	6	department	department	PROPN
gujaf-187	37	7	of	of	ADP
gujaf-187	37	8	accounting	accounting	PROPN
gujaf-187	37	9	,	,	PUNCT
gujaf-187	37	10	bayero	bayero	PROPN
gujaf-187	37	11	university	university	NOUN
gujaf-187	37	12	,	,	PUNCT
gujaf-187	37	13	kano	kano	PROPN
gujaf-187	37	14	state	state	PROPN
gujaf-187	37	15	.	.	PUNCT
gujaf-187	38	1	prof	prof	PROPN
gujaf-187	38	2	.	.	PUNCT
gujaf-187	39	1	fatima	fatima	PROPN
gujaf-187	39	2	alfa	alfa	PROPN
gujaf-187	39	3	department	department	PROPN
gujaf-187	39	4	of	of	ADP
gujaf-187	39	5	accounting	accounting	PROPN
gujaf-187	39	6	,	,	PUNCT
gujaf-187	39	7	university	university	NOUN
gujaf-187	39	8	of	of	ADP
gujaf-187	39	9	maiduguri	maiduguri	PROPN
gujaf-187	39	10	,	,	PUNCT
gujaf-187	39	11	borno	borno	PROPN
gujaf-187	39	12	state	state	PROPN
gujaf-187	39	13	.	.	PUNCT
gujaf-187	40	1	gusau	gusau	PROPN
gujaf-187	40	2	journal	journal	PROPN
gujaf-187	40	3	of	of	ADP
gujaf-187	40	4	accounting	accounting	NOUN
gujaf-187	40	5	and	and	CCONJ
gujaf-187	40	6	finance	finance	NOUN
gujaf-187	40	7	,	,	PUNCT
gujaf-187	40	8	vol	vol	NOUN
gujaf-187	40	9	.	.	PROPN
gujaf-187	40	10	3	3	NUM
gujaf-187	40	11	,	,	PUNCT
gujaf-187	40	12	issue	issue	NOUN
gujaf-187	40	13	3	3	NUM
gujaf-187	40	14	,	,	PUNCT
gujaf-187	40	15	october	october	PROPN
gujaf-187	40	16	,	,	PUNCT
gujaf-187	40	17	2022	2022	NUM
gujaf-187	40	18	v	v	ADP
gujaf-187	40	19	dr	dr	PROPN
gujaf-187	40	20	.	.	PROPN
gujaf-187	40	21	sunusi	sunusi	PROPN
gujaf-187	40	22	sa'ad	sa'ad	PROPN
gujaf-187	40	23	ahmad	ahmad	PROPN
gujaf-187	40	24	department	department	PROPN
gujaf-187	40	25	of	of	ADP
gujaf-187	40	26	accounting	accounting	PROPN
gujaf-187	40	27	,	,	PUNCT
gujaf-187	40	28	federal	federal	ADJ
gujaf-187	40	29	university	university	NOUN
gujaf-187	40	30	dutse	dutse	NOUN
gujaf-187	40	31	,	,	PUNCT
gujaf-187	40	32	jigawa	jigawa	PROPN
gujaf-187	40	33	state	state	PROPN
gujaf-187	40	34	.	.	PUNCT
gujaf-187	41	1	dr	dr	PROPN
gujaf-187	41	2	.	.	PROPN
gujaf-187	41	3	nasiru	nasiru	PROPN
gujaf-187	41	4	a.	a.	PROPN
gujaf-187	41	5	ka’oje	ka’oje	PROPN
gujaf-187	41	6	department	department	PROPN
gujaf-187	41	7	of	of	ADP
gujaf-187	41	8	accounting	accounting	PROPN
gujaf-187	41	9	,	,	PUNCT
gujaf-187	41	10	usmanu	usmanu	PROPN
gujaf-187	41	11	danfodiyo	danfodiyo	PROPN
gujaf-187	41	12	university	university	PROPN
gujaf-187	41	13	sokoto	sokoto	PROPN
gujaf-187	41	14	state	state	PROPN
gujaf-187	41	15	.	.	PUNCT
gujaf-187	42	1	dr	dr	PROPN
gujaf-187	42	2	.	.	PROPN
gujaf-187	42	3	aminu	aminu	PROPN
gujaf-187	42	4	abdullahi	abdullahi	PROPN
gujaf-187	42	5	department	department	PROPN
gujaf-187	42	6	of	of	ADP
gujaf-187	42	7	accounting	accounting	PROPN
gujaf-187	42	8	,	,	PUNCT
gujaf-187	42	9	usmanu	usmanu	PROPN
gujaf-187	42	10	danfodiyo	danfodiyo	PROPN
gujaf-187	42	11	university	university	PROPN
gujaf-187	42	12	sokoto	sokoto	PROPN
gujaf-187	42	13	,	,	PUNCT
gujaf-187	42	14	state	state	PROPN
gujaf-187	42	15	.	.	PUNCT
gujaf-187	43	1	dr	dr	PROPN
gujaf-187	43	2	.	.	PROPN
gujaf-187	43	3	onipe	onipe	PROPN
gujaf-187	43	4	adebenege	adebenege	PROPN
gujaf-187	43	5	yahaya	yahaya	PROPN
gujaf-187	43	6	department	department	PROPN
gujaf-187	43	7	of	of	ADP
gujaf-187	43	8	accounting	accounting	PROPN
gujaf-187	43	9	,	,	PUNCT
gujaf-187	43	10	nigerian	nigerian	ADJ
gujaf-187	43	11	defence	defence	PROPN
gujaf-187	43	12	academy	academy	PROPN
gujaf-187	43	13	,	,	PUNCT
gujaf-187	43	14	kaduna	kaduna	PROPN
gujaf-187	43	15	state	state	PROPN
gujaf-187	43	16	.	.	PUNCT
gujaf-187	44	1	dr	dr	PROPN
gujaf-187	44	2	.	.	PROPN
gujaf-187	44	3	saidu	saidu	PROPN
gujaf-187	44	4	adamu	adamu	PROPN
gujaf-187	44	5	department	department	PROPN
gujaf-187	44	6	of	of	ADP
gujaf-187	44	7	accounting	accounting	PROPN
gujaf-187	44	8	,	,	PUNCT
gujaf-187	44	9	federal	federal	ADJ
gujaf-187	44	10	university	university	PROPN
gujaf-187	44	11	of	of	ADP
gujaf-187	44	12	kashere	kashere	PROPN
gujaf-187	44	13	,	,	PUNCT
gujaf-187	44	14	gombe	gombe	ADJ
gujaf-187	44	15	state	state	NOUN
gujaf-187	44	16	.	.	PUNCT
gujaf-187	45	1	dr	dr	PROPN
gujaf-187	45	2	.	.	PROPN
gujaf-187	45	3	nasiru	nasiru	PROPN
gujaf-187	45	4	yunusa	yunusa	PROPN
gujaf-187	45	5	department	department	PROPN
gujaf-187	45	6	of	of	ADP
gujaf-187	45	7	accounting	accounting	NOUN
gujaf-187	45	8	,	,	PUNCT
gujaf-187	45	9	ahmadu	ahmadu	PROPN
gujaf-187	45	10	bello	bello	PROPN
gujaf-187	45	11	university	university	PROPN
gujaf-187	45	12	zaria	zaria	PROPN
gujaf-187	45	13	.	.	PUNCT
gujaf-187	46	1	dr	dr	PROPN
gujaf-187	46	2	.	.	PROPN
gujaf-187	46	3	aisha	aisha	PROPN
gujaf-187	46	4	nuhu	nuhu	PROPN
gujaf-187	46	5	muhammad	muhammad	PROPN
gujaf-187	46	6	department	department	PROPN
gujaf-187	46	7	of	of	ADP
gujaf-187	46	8	accounting	accounting	PROPN
gujaf-187	46	9	,	,	PUNCT
gujaf-187	46	10	ahmadu	ahmadu	PROPN
gujaf-187	46	11	bello	bello	PROPN
gujaf-187	46	12	university	university	PROPN
gujaf-187	46	13	zaria	zaria	PROPN
gujaf-187	46	14	.	.	PUNCT
gujaf-187	47	1	dr	dr	PROPN
gujaf-187	47	2	.	.	PROPN
gujaf-187	47	3	lawal	lawal	PROPN
gujaf-187	47	4	muhammad	muhammad	PROPN
gujaf-187	47	5	department	department	PROPN
gujaf-187	47	6	of	of	ADP
gujaf-187	47	7	accounting	accounting	PROPN
gujaf-187	47	8	,	,	PUNCT
gujaf-187	47	9	ahmadu	ahmadu	PROPN
gujaf-187	47	10	bello	bello	PROPN
gujaf-187	47	11	university	university	PROPN
gujaf-187	47	12	zaria	zaria	PROPN
gujaf-187	47	13	.	.	PUNCT
gujaf-187	48	1	dr	dr	PROPN
gujaf-187	48	2	.	.	PROPN
gujaf-187	48	3	farouk	farouk	PROPN
gujaf-187	48	4	adeiza	adeiza	PROPN
gujaf-187	48	5	school	school	PROPN
gujaf-187	48	6	of	of	ADP
gujaf-187	48	7	business	business	NOUN
gujaf-187	48	8	and	and	CCONJ
gujaf-187	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-187	48	10	,	,	PUNCT
gujaf-187	48	11	american	american	PROPN
gujaf-187	48	12	university	university	PROPN
gujaf-187	48	13	of	of	ADP
gujaf-187	48	14	nigeria	nigeria	PROPN
gujaf-187	48	15	,	,	PUNCT
gujaf-187	48	16	yola	yola	PROPN
gujaf-187	48	17	.	.	PUNCT
gujaf-187	49	1	dr	dr	PROPN
gujaf-187	49	2	.	.	PROPN
gujaf-187	49	3	bashir	bashir	PROPN
gujaf-187	49	4	umar	umar	PROPN
gujaf-187	49	5	farouk	farouk	PROPN
gujaf-187	49	6	department	department	PROPN
gujaf-187	49	7	of	of	ADP
gujaf-187	49	8	economics	economic	NOUN
gujaf-187	49	9	,	,	PUNCT
gujaf-187	49	10	federal	federal	ADJ
gujaf-187	49	11	university	university	NOUN
gujaf-187	49	12	gusau	gusau	PROPN
gujaf-187	49	13	,	,	PUNCT
gujaf-187	49	14	zamfara	zamfara	PROPN
gujaf-187	49	15	state	state	PROPN
gujaf-187	49	16	.	.	PUNCT
gujaf-187	50	1	dr	dr	PROPN
gujaf-187	50	2	emmanuel	emmanuel	PROPN
gujaf-187	50	3	omokhuale	omokhuale	PROPN
gujaf-187	50	4	department	department	PROPN
gujaf-187	50	5	of	of	ADP
gujaf-187	50	6	mathematics	mathematics	PROPN
gujaf-187	50	7	,	,	PUNCT
gujaf-187	50	8	federal	federal	ADJ
gujaf-187	50	9	university	university	NOUN
gujaf-187	50	10	gusau	gusau	NOUN
gujaf-187	50	11	,	,	PUNCT
gujaf-187	50	12	zamfara	zamfara	PROPN
gujaf-187	50	13	.	.	PUNCT
gujaf-187	51	1	state	state	PROPN
gujaf-187	51	2	gusau	gusau	PROPN
gujaf-187	51	3	journal	journal	PROPN
gujaf-187	51	4	of	of	ADP
gujaf-187	51	5	accounting	accounting	NOUN
gujaf-187	51	6	and	and	CCONJ
gujaf-187	51	7	finance	finance	NOUN
gujaf-187	51	8	,	,	PUNCT
gujaf-187	51	9	vol	vol	NOUN
gujaf-187	51	10	.	.	PROPN
gujaf-187	51	11	3	3	NUM
gujaf-187	51	12	,	,	PUNCT
gujaf-187	51	13	issue	issue	NOUN
gujaf-187	51	14	3	3	NUM
gujaf-187	51	15	,	,	PUNCT
gujaf-187	51	16	october	october	PROPN
gujaf-187	51	17	,	,	PUNCT
gujaf-187	51	18	2022	2022	NUM
gujaf-187	51	19	vi	vi	PROPN
gujaf-187	51	20	advisory	advisory	NOUN
gujaf-187	51	21	board	board	NOUN
gujaf-187	51	22	members	member	NOUN
gujaf-187	51	23	prof	prof	PROPN
gujaf-187	51	24	.	.	PUNCT
gujaf-187	52	1	kabiru	kabiru	PROPN
gujaf-187	52	2	isah	isah	PROPN
gujaf-187	52	3	dandago	dandago	PROPN
gujaf-187	52	4	,	,	PUNCT
gujaf-187	52	5	bayero	bayero	PROPN
gujaf-187	52	6	university	university	PROPN
gujaf-187	52	7	kano	kano	PROPN
gujaf-187	52	8	,	,	PUNCT
gujaf-187	52	9	kano	kano	PROPN
gujaf-187	52	10	state	state	PROPN
gujaf-187	52	11	.	.	PUNCT
gujaf-187	53	1	prof	prof	PROPN
gujaf-187	53	2	a	a	DET
gujaf-187	53	3	m	m	NOUN
gujaf-187	53	4	bashir	bashir	NOUN
gujaf-187	53	5	,	,	PUNCT
gujaf-187	53	6	usmanu	usmanu	PROPN
gujaf-187	53	7	danfodiyo	danfodiyo	PROPN
gujaf-187	53	8	university	university	PROPN
gujaf-187	53	9	sokoto	sokoto	PROPN
gujaf-187	53	10	,	,	PUNCT
gujaf-187	53	11	sokoto	sokoto	PROPN
gujaf-187	53	12	state	state	PROPN
gujaf-187	53	13	.	.	PUNCT
gujaf-187	54	1	prof	prof	PROPN
gujaf-187	54	2	.	.	PUNCT
gujaf-187	55	1	muhammad	muhammad	PROPN
gujaf-187	55	2	tanko	tanko	PROPN
gujaf-187	55	3	,	,	PUNCT
gujaf-187	55	4	kaduna	kaduna	PROPN
gujaf-187	55	5	state	state	PROPN
gujaf-187	55	6	university	university	PROPN
gujaf-187	55	7	,	,	PUNCT
gujaf-187	55	8	kaduna	kaduna	PROPN
gujaf-187	55	9	.	.	PROPN
gujaf-187	55	10	prof	prof	PROPN
gujaf-187	55	11	.	.	PUNCT
gujaf-187	55	12	bayero	bayero	PROPN
gujaf-187	56	1	a	a	DET
gujaf-187	56	2	m	m	NOUN
gujaf-187	56	3	sabir	sabir	NOUN
gujaf-187	56	4	,	,	PUNCT
gujaf-187	56	5	usmanu	usmanu	PROPN
gujaf-187	56	6	danfodiyo	danfodiyo	PROPN
gujaf-187	56	7	university	university	PROPN
gujaf-187	56	8	sokoto	sokoto	PROPN
gujaf-187	56	9	,	,	PUNCT
gujaf-187	56	10	sokoto	sokoto	PROPN
gujaf-187	56	11	state	state	PROPN
gujaf-187	56	12	.	.	PUNCT
gujaf-187	57	1	prof	prof	PROPN
gujaf-187	57	2	.	.	PUNCT
gujaf-187	58	1	aliyu	aliyu	PROPN
gujaf-187	58	2	sulaiman	sulaiman	PROPN
gujaf-187	58	3	kantudu	kantudu	PROPN
gujaf-187	58	4	,	,	PUNCT
gujaf-187	58	5	bayero	bayero	PROPN
gujaf-187	58	6	university	university	PROPN
gujaf-187	58	7	kano	kano	PROPN
gujaf-187	58	8	,	,	PUNCT
gujaf-187	58	9	kano	kano	PROPN
gujaf-187	58	10	state	state	PROPN
gujaf-187	58	11	.	.	PUNCT
gujaf-187	59	1	editorial	editorial	PROPN
gujaf-187	59	2	secretary	secretary	PROPN
gujaf-187	59	3	usman	usman	PROPN
gujaf-187	59	4	muhammad	muhammad	PROPN
gujaf-187	59	5	adam	adam	PROPN
gujaf-187	59	6	department	department	PROPN
gujaf-187	59	7	of	of	ADP
gujaf-187	59	8	accounting	accounting	NOUN
gujaf-187	59	9	and	and	CCONJ
gujaf-187	59	10	finance	finance	NOUN
gujaf-187	59	11	,	,	PUNCT
gujaf-187	59	12	federal	federal	ADJ
gujaf-187	59	13	university	university	NOUN
gujaf-187	59	14	gusau	gusau	PROPN
gujaf-187	59	15	,	,	PUNCT
gujaf-187	59	16	zamfara	zamfara	PROPN
gujaf-187	59	17	state	state	PROPN
gujaf-187	59	18	.	.	PUNCT
gujaf-187	60	1	gusau	gusau	PROPN
gujaf-187	60	2	journal	journal	PROPN
gujaf-187	60	3	of	of	ADP
gujaf-187	60	4	accounting	accounting	NOUN
gujaf-187	60	5	and	and	CCONJ
gujaf-187	60	6	finance	finance	NOUN
gujaf-187	60	7	,	,	PUNCT
gujaf-187	60	8	vol	vol	NOUN
gujaf-187	60	9	.	.	PROPN
gujaf-187	60	10	3	3	NUM
gujaf-187	60	11	,	,	PUNCT
gujaf-187	60	12	issue	issue	NOUN
gujaf-187	60	13	3	3	NUM
gujaf-187	60	14	,	,	PUNCT
gujaf-187	60	15	october	october	PROPN
gujaf-187	60	16	,	,	PUNCT
gujaf-187	60	17	2022	2022	NUM
gujaf-187	60	18	vii	vii	PROPN
gujaf-187	60	19	call	call	NOUN
gujaf-187	60	20	for	for	ADP
gujaf-187	60	21	papers	paper	NOUN
gujaf-187	60	22	the	the	DET
gujaf-187	60	23	editorial	editorial	ADJ
gujaf-187	60	24	board	board	NOUN
gujaf-187	60	25	of	of	ADP
gujaf-187	60	26	gusau	gusau	PROPN
gujaf-187	60	27	journal	journal	PROPN
gujaf-187	60	28	of	of	ADP
gujaf-187	60	29	accounting	accounting	NOUN
gujaf-187	60	30	and	and	CCONJ
gujaf-187	60	31	finance	finance	NOUN
gujaf-187	60	32	(	(	PUNCT
gujaf-187	60	33	gujaf	gujaf	NOUN
gujaf-187	60	34	)	)	PUNCT
gujaf-187	60	35	is	be	AUX
gujaf-187	60	36	hereby	hereby	ADV
gujaf-187	60	37	inviting	invite	VERB
gujaf-187	60	38	authors	author	NOUN
gujaf-187	60	39	to	to	PART
gujaf-187	60	40	submit	submit	VERB
gujaf-187	60	41	their	their	PRON
gujaf-187	60	42	unpublished	unpublished	ADJ
gujaf-187	60	43	manuscript	manuscript	NOUN
gujaf-187	60	44	for	for	ADP
gujaf-187	60	45	publication	publication	NOUN
gujaf-187	60	46	.	.	PUNCT
gujaf-187	61	1	the	the	DET
gujaf-187	61	2	journal	journal	NOUN
gujaf-187	61	3	is	be	AUX
gujaf-187	61	4	published	publish	VERB
gujaf-187	61	5	in	in	ADP
gujaf-187	61	6	two	two	NUM
gujaf-187	61	7	issues	issue	NOUN
gujaf-187	61	8	of	of	ADP
gujaf-187	61	9	april	april	PROPN
gujaf-187	61	10	and	and	CCONJ
gujaf-187	61	11	october	october	PROPN
gujaf-187	61	12	annually	annually	ADV
gujaf-187	61	13	.	.	PUNCT
gujaf-187	62	1	gujaf	gujaf	NOUN
gujaf-187	62	2	is	be	AUX
gujaf-187	62	3	a	a	DET
gujaf-187	62	4	double	double	ADJ
gujaf-187	62	5	-	-	PUNCT
gujaf-187	62	6	blind	blind	ADJ
gujaf-187	62	7	peer	peer	NOUN
gujaf-187	62	8	reviewed	review	VERB
gujaf-187	62	9	journal	journal	NOUN
gujaf-187	62	10	published	publish	VERB
gujaf-187	62	11	by	by	ADP
gujaf-187	62	12	the	the	DET
gujaf-187	62	13	department	department	NOUN
gujaf-187	62	14	of	of	ADP
gujaf-187	62	15	accounting	accounting	NOUN
gujaf-187	62	16	and	and	CCONJ
gujaf-187	62	17	finance	finance	NOUN
gujaf-187	62	18	,	,	PUNCT
gujaf-187	62	19	faculty	faculty	NOUN
gujaf-187	62	20	of	of	ADP
gujaf-187	62	21	management	management	NOUN
gujaf-187	62	22	and	and	CCONJ
gujaf-187	62	23	social	social	ADJ
gujaf-187	62	24	sciences	science	NOUN
gujaf-187	62	25	,	,	PUNCT
gujaf-187	62	26	federal	federal	ADJ
gujaf-187	62	27	university	university	NOUN
gujaf-187	62	28	gusau	gusau	NOUN
gujaf-187	62	29	,	,	PUNCT
gujaf-187	62	30	zamfara	zamfara	PROPN
gujaf-187	62	31	state	state	PROPN
gujaf-187	62	32	nigeria	nigeria	PROPN
gujaf-187	62	33	the	the	DET
gujaf-187	62	34	journal	journal	PROPN
gujaf-187	62	35	accepts	accept	VERB
gujaf-187	62	36	papers	paper	NOUN
gujaf-187	62	37	in	in	ADP
gujaf-187	62	38	all	all	DET
gujaf-187	62	39	areas	area	NOUN
gujaf-187	62	40	of	of	ADP
gujaf-187	62	41	accounting	accounting	NOUN
gujaf-187	62	42	and	and	CCONJ
gujaf-187	62	43	finance	finance	NOUN
gujaf-187	62	44	for	for	ADP
gujaf-187	62	45	publication	publication	NOUN
gujaf-187	62	46	which	which	PRON
gujaf-187	62	47	include	include	VERB
gujaf-187	62	48	:	:	PUNCT
gujaf-187	62	49	accounting	accounting	NOUN
gujaf-187	62	50	standards	standard	NOUN
gujaf-187	62	51	,	,	PUNCT
gujaf-187	62	52	accounting	account	VERB
gujaf-187	62	53	information	information	NOUN
gujaf-187	62	54	system	system	NOUN
gujaf-187	62	55	,	,	PUNCT
gujaf-187	62	56	financial	financial	ADJ
gujaf-187	62	57	reporting	reporting	NOUN
gujaf-187	62	58	,	,	PUNCT
gujaf-187	62	59	earnings	earning	NOUN
gujaf-187	62	60	management	management	NOUN
gujaf-187	62	61	,	,	PUNCT
gujaf-187	62	62	,	,	PUNCT
gujaf-187	62	63	auditing	auditing	NOUN
gujaf-187	62	64	and	and	CCONJ
gujaf-187	62	65	investigation	investigation	NOUN
gujaf-187	62	66	,	,	PUNCT
gujaf-187	62	67	auditing	auditing	NOUN
gujaf-187	62	68	and	and	CCONJ
gujaf-187	62	69	standards	standard	NOUN
gujaf-187	62	70	,	,	PUNCT
gujaf-187	62	71	public	public	ADJ
gujaf-187	62	72	sector	sector	NOUN
gujaf-187	62	73	accounting	accounting	NOUN
gujaf-187	62	74	and	and	CCONJ
gujaf-187	62	75	auditing	auditing	NOUN
gujaf-187	62	76	,	,	PUNCT
gujaf-187	62	77	taxation	taxation	NOUN
gujaf-187	62	78	and	and	CCONJ
gujaf-187	62	79	revenue	revenue	NOUN
gujaf-187	62	80	administration	administration	NOUN
gujaf-187	62	81	,	,	PUNCT
gujaf-187	62	82	corporate	corporate	ADJ
gujaf-187	62	83	governance	governance	NOUN
gujaf-187	62	84	issues	issue	NOUN
gujaf-187	62	85	,	,	PUNCT
gujaf-187	62	86	corporate	corporate	ADJ
gujaf-187	62	87	social	social	ADJ
gujaf-187	62	88	responsibility	responsibility	NOUN
gujaf-187	62	89	,	,	PUNCT
gujaf-187	62	90	sustainability	sustainability	NOUN
gujaf-187	62	91	and	and	CCONJ
gujaf-187	62	92	environmental	environmental	ADJ
gujaf-187	62	93	reporting	reporting	NOUN
gujaf-187	62	94	issue	issue	NOUN
gujaf-187	62	95	,	,	PUNCT
gujaf-187	62	96	information	information	NOUN
gujaf-187	62	97	and	and	CCONJ
gujaf-187	62	98	communication	communication	NOUN
gujaf-187	62	99	technology	technology	NOUN
gujaf-187	62	100	issues	issue	NOUN
gujaf-187	62	101	,	,	PUNCT
gujaf-187	62	102	bankruptcy	bankruptcy	NOUN
gujaf-187	62	103	prediction	prediction	NOUN
gujaf-187	62	104	,	,	PUNCT
gujaf-187	62	105	corporate	corporate	ADJ
gujaf-187	62	106	finance	finance	NOUN
gujaf-187	62	107	,	,	PUNCT
gujaf-187	62	108	personal	personal	ADJ
gujaf-187	62	109	finance	finance	NOUN
gujaf-187	62	110	,	,	PUNCT
gujaf-187	62	111	merger	merger	NOUN
gujaf-187	62	112	and	and	CCONJ
gujaf-187	62	113	acquisitions	acquisition	NOUN
gujaf-187	62	114	,	,	PUNCT
gujaf-187	62	115	capital	capital	NOUN
gujaf-187	62	116	structure	structure	NOUN
gujaf-187	62	117	,	,	PUNCT
gujaf-187	62	118	working	work	VERB
gujaf-187	62	119	capital	capital	NOUN
gujaf-187	62	120	management	management	NOUN
gujaf-187	62	121	,	,	PUNCT
gujaf-187	62	122	enterprises	enterprise	NOUN
gujaf-187	62	123	risk	risk	NOUN
gujaf-187	62	124	management	management	NOUN
gujaf-187	62	125	,	,	PUNCT
gujaf-187	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-187	62	127	,	,	PUNCT
gujaf-187	62	128	international	international	ADJ
gujaf-187	62	129	business	business	NOUN
gujaf-187	62	130	accounting	accounting	NOUN
gujaf-187	62	131	and	and	CCONJ
gujaf-187	62	132	finance	finance	NOUN
gujaf-187	62	133	,	,	PUNCT
gujaf-187	62	134	banking	banking	NOUN
gujaf-187	62	135	crises	crisis	NOUN
gujaf-187	62	136	,	,	PUNCT
gujaf-187	62	137	bank	bank	NOUN
gujaf-187	62	138	’s	’s	PART
gujaf-187	62	139	profitability	profitability	NOUN
gujaf-187	62	140	,	,	PUNCT
gujaf-187	62	141	risk	risk	NOUN
gujaf-187	62	142	and	and	CCONJ
gujaf-187	62	143	insurance	insurance	NOUN
gujaf-187	62	144	issue	issue	NOUN
gujaf-187	62	145	,	,	PUNCT
gujaf-187	62	146	islamic	islamic	ADJ
gujaf-187	62	147	finance	finance	NOUN
gujaf-187	62	148	,	,	PUNCT
gujaf-187	62	149	conventional	conventional	ADJ
gujaf-187	62	150	and	and	CCONJ
gujaf-187	62	151	islamic	islamic	ADJ
gujaf-187	62	152	banks	bank	NOUN
gujaf-187	62	153	and	and	CCONJ
gujaf-187	62	154	so	so	ADV
gujaf-187	62	155	forth	forth	ADV
gujaf-187	62	156	.	.	PUNCT
gujaf-187	63	1	guidelines	guideline	NOUN
gujaf-187	63	2	for	for	ADP
gujaf-187	63	3	submission	submission	NOUN
gujaf-187	63	4	and	and	CCONJ
gujaf-187	63	5	manuscript	manuscript	NOUN
gujaf-187	63	6	format	format	VERB
gujaf-187	63	7	the	the	DET
gujaf-187	63	8	submission	submission	NOUN
gujaf-187	63	9	language	language	NOUN
gujaf-187	63	10	is	be	AUX
gujaf-187	63	11	english	english	PROPN
gujaf-187	63	12	and	and	CCONJ
gujaf-187	63	13	must	must	AUX
gujaf-187	63	14	be	be	AUX
gujaf-187	63	15	a	a	DET
gujaf-187	63	16	well	well	ADV
gujaf-187	63	17	-	-	PUNCT
gujaf-187	63	18	researched	research	VERB
gujaf-187	63	19	original	original	ADJ
gujaf-187	63	20	manuscript	manuscript	NOUN
gujaf-187	63	21	that	that	PRON
gujaf-187	63	22	has	have	AUX
gujaf-187	63	23	not	not	PART
gujaf-187	63	24	previously	previously	ADV
gujaf-187	63	25	been	be	AUX
gujaf-187	63	26	submitted	submit	VERB
gujaf-187	63	27	elsewhere	elsewhere	ADV
gujaf-187	63	28	for	for	ADP
gujaf-187	63	29	publication	publication	NOUN
gujaf-187	63	30	.	.	PUNCT
gujaf-187	64	1	the	the	DET
gujaf-187	64	2	paper	paper	NOUN
gujaf-187	64	3	should	should	AUX
gujaf-187	64	4	not	not	PART
gujaf-187	64	5	exceed	exceed	VERB
gujaf-187	64	6	more	more	ADJ
gujaf-187	64	7	than	than	ADP
gujaf-187	64	8	15	15	NUM
gujaf-187	64	9	pages	page	NOUN
gujaf-187	64	10	on	on	ADP
gujaf-187	64	11	a4	a4	NOUN
gujaf-187	64	12	type	type	NOUN
gujaf-187	64	13	paper	paper	NOUN
gujaf-187	64	14	in	in	ADP
gujaf-187	64	15	ms	ms	ADJ
gujaf-187	64	16	-	-	PUNCT
gujaf-187	64	17	word	word	NOUN
gujaf-187	64	18	format	format	NOUN
gujaf-187	64	19	,	,	PUNCT
gujaf-187	64	20	1.5	1.5	NUM
gujaf-187	64	21	-	-	PUNCT
gujaf-187	64	22	line	line	NOUN
gujaf-187	64	23	spacing	spacing	NOUN
gujaf-187	64	24	,	,	PUNCT
gujaf-187	64	25	12	12	NUM
gujaf-187	64	26	font	font	NOUN
gujaf-187	64	27	size	size	NOUN
gujaf-187	64	28	in	in	ADP
gujaf-187	64	29	times	time	NOUN
gujaf-187	64	30	new	new	ADJ
gujaf-187	64	31	roman	roman	NOUN
gujaf-187	64	32	.	.	PUNCT
gujaf-187	65	1	manuscript	manuscript	NOUN
gujaf-187	65	2	should	should	AUX
gujaf-187	65	3	be	be	AUX
gujaf-187	65	4	tested	test	VERB
gujaf-187	65	5	for	for	ADP
gujaf-187	65	6	plagiarism	plagiarism	NOUN
gujaf-187	65	7	before	before	ADP
gujaf-187	65	8	submission	submission	NOUN
gujaf-187	65	9	,	,	PUNCT
gujaf-187	65	10	as	as	SCONJ
gujaf-187	65	11	the	the	DET
gujaf-187	65	12	maximum	maximum	ADJ
gujaf-187	65	13	similarity	similarity	NOUN
gujaf-187	65	14	index	index	NOUN
gujaf-187	65	15	acceptable	acceptable	ADJ
gujaf-187	65	16	by	by	ADP
gujaf-187	65	17	gujaf	gujaf	NOUN
gujaf-187	65	18	is	be	AUX
gujaf-187	65	19	25	25	NUM
gujaf-187	65	20	percent	percent	NOUN
gujaf-187	65	21	.	.	PUNCT
gujaf-187	66	1	furthermore	furthermore	ADV
gujaf-187	66	2	,	,	PUNCT
gujaf-187	66	3	the	the	DET
gujaf-187	66	4	length	length	NOUN
gujaf-187	66	5	of	of	ADP
gujaf-187	66	6	a	a	DET
gujaf-187	66	7	complete	complete	ADJ
gujaf-187	66	8	article	article	NOUN
gujaf-187	66	9	should	should	AUX
gujaf-187	66	10	not	not	PART
gujaf-187	66	11	exceed	exceed	VERB
gujaf-187	66	12	5000	5000	NUM
gujaf-187	66	13	words	word	NOUN
gujaf-187	66	14	including	include	VERB
gujaf-187	66	15	an	an	DET
gujaf-187	66	16	abstract	abstract	NOUN
gujaf-187	66	17	of	of	ADP
gujaf-187	66	18	not	not	PART
gujaf-187	66	19	more	more	ADJ
gujaf-187	66	20	than	than	ADP
gujaf-187	66	21	250	250	NUM
gujaf-187	66	22	words	word	NOUN
gujaf-187	66	23	with	with	ADP
gujaf-187	66	24	a	a	DET
gujaf-187	66	25	minimum	minimum	NOUN
gujaf-187	66	26	of	of	ADP
gujaf-187	66	27	four	four	NUM
gujaf-187	66	28	key	key	ADJ
gujaf-187	66	29	words	word	NOUN
gujaf-187	66	30	immediately	immediately	ADV
gujaf-187	66	31	after	after	ADP
gujaf-187	66	32	the	the	DET
gujaf-187	66	33	abstract	abstract	NOUN
gujaf-187	66	34	.	.	PUNCT
gujaf-187	67	1	all	all	DET
gujaf-187	67	2	references	reference	NOUN
gujaf-187	67	3	including	include	VERB
gujaf-187	67	4	in	in	ADP
gujaf-187	67	5	text	text	NOUN
gujaf-187	67	6	citation	citation	NOUN
gujaf-187	67	7	and	and	CCONJ
gujaf-187	67	8	reference	reference	NOUN
gujaf-187	67	9	list	list	NOUN
gujaf-187	67	10	,	,	PUNCT
gujaf-187	67	11	tables	table	NOUN
gujaf-187	67	12	and	and	CCONJ
gujaf-187	67	13	figures	figure	NOUN
gujaf-187	67	14	should	should	AUX
gujaf-187	67	15	be	be	AUX
gujaf-187	67	16	in	in	ADP
gujaf-187	67	17	line	line	NOUN
gujaf-187	67	18	with	with	ADP
gujaf-187	67	19	apa	apa	PROPN
gujaf-187	67	20	7th	7th	PROPN
gujaf-187	67	21	edition	edition	NOUN
gujaf-187	67	22	publication	publication	NOUN
gujaf-187	67	23	manual	manual	NOUN
gujaf-187	67	24	.	.	PUNCT
gujaf-187	68	1	finally	finally	ADV
gujaf-187	68	2	,	,	PUNCT
gujaf-187	68	3	manuscript	manuscript	NOUN
gujaf-187	68	4	should	should	AUX
gujaf-187	68	5	be	be	AUX
gujaf-187	68	6	send	send	VERB
gujaf-187	68	7	to	to	ADP
gujaf-187	68	8	our	our	PRON
gujaf-187	68	9	email	email	NOUN
gujaf-187	68	10	address	address	NOUN
gujaf-187	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-187	68	12	and	and	CCONJ
gujaf-187	68	13	a	a	DET
gujaf-187	68	14	copy	copy	NOUN
gujaf-187	68	15	to	to	ADP
gujaf-187	68	16	our	our	PRON
gujaf-187	68	17	website	website	NOUN
gujaf-187	68	18	on	on	ADP
gujaf-187	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-187	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-187	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-187	69	2	gusau	gusau	ADJ
gujaf-187	69	3	journal	journal	NOUN
gujaf-187	69	4	of	of	ADP
gujaf-187	69	5	accounting	accounting	NOUN
gujaf-187	69	6	and	and	CCONJ
gujaf-187	69	7	finance	finance	NOUN
gujaf-187	69	8	,	,	PUNCT
gujaf-187	69	9	vol	vol	NOUN
gujaf-187	69	10	.	.	PROPN
gujaf-187	69	11	3	3	NUM
gujaf-187	69	12	,	,	PUNCT
gujaf-187	69	13	issue	issue	NOUN
gujaf-187	69	14	3	3	NUM
gujaf-187	69	15	,	,	PUNCT
gujaf-187	69	16	october	october	PROPN
gujaf-187	69	17	,	,	PUNCT
gujaf-187	69	18	2022	2022	NUM
gujaf-187	69	19	viii	viii	ADJ
gujaf-187	69	20	publication	publication	NOUN
gujaf-187	69	21	procedure	procedure	NOUN
gujaf-187	69	22	after	after	ADP
gujaf-187	69	23	receiving	receive	VERB
gujaf-187	69	24	a	a	DET
gujaf-187	69	25	manuscript	manuscript	NOUN
gujaf-187	69	26	that	that	PRON
gujaf-187	69	27	is	be	AUX
gujaf-187	69	28	within	within	ADP
gujaf-187	69	29	the	the	DET
gujaf-187	69	30	similarity	similarity	NOUN
gujaf-187	69	31	index	index	NOUN
gujaf-187	69	32	threshold	threshold	NOUN
gujaf-187	69	33	,	,	PUNCT
gujaf-187	69	34	a	a	DET
gujaf-187	69	35	confirmation	confirmation	NOUN
gujaf-187	69	36	email	email	NOUN
gujaf-187	69	37	will	will	AUX
gujaf-187	69	38	be	be	AUX
gujaf-187	69	39	send	send	VERB
gujaf-187	69	40	together	together	ADV
gujaf-187	69	41	with	with	ADP
gujaf-187	69	42	a	a	DET
gujaf-187	69	43	request	request	NOUN
gujaf-187	69	44	to	to	PART
gujaf-187	69	45	pay	pay	VERB
gujaf-187	69	46	a	a	DET
gujaf-187	69	47	review	review	NOUN
gujaf-187	69	48	proceeding	proceeding	NOUN
gujaf-187	69	49	fee	fee	NOUN
gujaf-187	69	50	.	.	PUNCT
gujaf-187	70	1	at	at	ADP
gujaf-187	70	2	this	this	DET
gujaf-187	70	3	point	point	NOUN
gujaf-187	70	4	,	,	PUNCT
gujaf-187	70	5	the	the	DET
gujaf-187	70	6	editorial	editorial	ADJ
gujaf-187	70	7	board	board	NOUN
gujaf-187	70	8	will	will	AUX
gujaf-187	70	9	take	take	VERB
gujaf-187	70	10	a	a	DET
gujaf-187	70	11	decision	decision	NOUN
gujaf-187	70	12	on	on	ADP
gujaf-187	70	13	accepting	accept	VERB
gujaf-187	70	14	,	,	PUNCT
gujaf-187	70	15	rejecting	reject	VERB
gujaf-187	70	16	or	or	CCONJ
gujaf-187	70	17	making	make	VERB
gujaf-187	70	18	a	a	DET
gujaf-187	70	19	resubmission	resubmission	NOUN
gujaf-187	70	20	of	of	ADP
gujaf-187	70	21	the	the	DET
gujaf-187	70	22	manuscript	manuscript	NOUN
gujaf-187	70	23	based	base	VERB
gujaf-187	70	24	on	on	ADP
gujaf-187	70	25	the	the	DET
gujaf-187	70	26	outcome	outcome	NOUN
gujaf-187	70	27	of	of	ADP
gujaf-187	70	28	the	the	DET
gujaf-187	70	29	double	double	ADJ
gujaf-187	70	30	-	-	PUNCT
gujaf-187	70	31	blind	blind	ADJ
gujaf-187	70	32	peer	peer	NOUN
gujaf-187	70	33	review	review	NOUN
gujaf-187	70	34	.	.	PUNCT
gujaf-187	71	1	those	those	DET
gujaf-187	71	2	authors	author	NOUN
gujaf-187	71	3	whose	whose	DET
gujaf-187	71	4	manuscript	manuscript	NOUN
gujaf-187	71	5	were	be	AUX
gujaf-187	71	6	accepted	accept	VERB
gujaf-187	71	7	for	for	ADP
gujaf-187	71	8	publication	publication	NOUN
gujaf-187	71	9	will	will	AUX
gujaf-187	71	10	be	be	AUX
gujaf-187	71	11	asked	ask	VERB
gujaf-187	71	12	to	to	PART
gujaf-187	71	13	pay	pay	VERB
gujaf-187	71	14	a	a	DET
gujaf-187	71	15	publication	publication	NOUN
gujaf-187	71	16	fee	fee	NOUN
gujaf-187	71	17	,	,	PUNCT
gujaf-187	71	18	after	after	ADP
gujaf-187	71	19	effecting	effect	VERB
gujaf-187	71	20	all	all	DET
gujaf-187	71	21	suggested	suggest	VERB
gujaf-187	71	22	corrections	correction	NOUN
gujaf-187	71	23	and	and	CCONJ
gujaf-187	71	24	changes	change	NOUN
gujaf-187	71	25	made	make	VERB
gujaf-187	71	26	on	on	ADP
gujaf-187	71	27	the	the	DET
gujaf-187	71	28	manuscript	manuscript	NOUN
gujaf-187	71	29	.	.	PUNCT
gujaf-187	72	1	all	all	DET
gujaf-187	72	2	corrected	correct	VERB
gujaf-187	72	3	papers	paper	NOUN
gujaf-187	72	4	returned	return	VERB
gujaf-187	72	5	within	within	ADP
gujaf-187	72	6	the	the	DET
gujaf-187	72	7	specified	specify	VERB
gujaf-187	72	8	time	time	NOUN
gujaf-187	72	9	frame	frame	NOUN
gujaf-187	72	10	will	will	AUX
gujaf-187	72	11	be	be	AUX
gujaf-187	72	12	published	publish	VERB
gujaf-187	72	13	in	in	ADP
gujaf-187	72	14	that	that	DET
gujaf-187	72	15	issue	issue	NOUN
gujaf-187	72	16	.	.	PUNCT
gujaf-187	73	1	payment	payment	NOUN
gujaf-187	73	2	details	detail	NOUN
gujaf-187	73	3	bank	bank	NOUN
gujaf-187	73	4	:	:	PUNCT
gujaf-187	73	5	fcmb	fcmb	PROPN
gujaf-187	73	6	account	account	PROPN
gujaf-187	73	7	number	number	NOUN
gujaf-187	73	8	:	:	PUNCT
gujaf-187	73	9	7278465011	7278465011	NUM
gujaf-187	73	10	account	account	NOUN
gujaf-187	73	11	name	name	NOUN
gujaf-187	73	12	:	:	PUNCT
gujaf-187	73	13	gusau	gusau	PROPN
gujaf-187	73	14	journal	journal	NOUN
gujaf-187	73	15	of	of	ADP
gujaf-187	73	16	accounting	accounting	NOUN
gujaf-187	73	17	and	and	CCONJ
gujaf-187	73	18	finance	finance	NOUN
gujaf-187	73	19	for	for	ADP
gujaf-187	73	20	inquiry	inquiry	NOUN
gujaf-187	73	21	the	the	DET
gujaf-187	73	22	head	head	NOUN
gujaf-187	73	23	,	,	PUNCT
gujaf-187	73	24	department	department	NOUN
gujaf-187	73	25	of	of	ADP
gujaf-187	73	26	accounting	accounting	NOUN
gujaf-187	73	27	and	and	CCONJ
gujaf-187	73	28	finance	finance	NOUN
gujaf-187	73	29	,	,	PUNCT
gujaf-187	73	30	federal	federal	ADJ
gujaf-187	73	31	university	university	NOUN
gujaf-187	73	32	gusau	gusau	PROPN
gujaf-187	73	33	,	,	PUNCT
gujaf-187	73	34	zamfara	zamfara	PROPN
gujaf-187	73	35	state	state	PROPN
gujaf-187	73	36	.	.	PUNCT
gujaf-187	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-187	75	1	+2348069393824	+2348069393824	PRON
gujaf-187	75	2	for	for	ADP
gujaf-187	75	3	more	more	ADJ
gujaf-187	75	4	information	information	NOUN
gujaf-187	75	5	,	,	PUNCT
gujaf-187	75	6	contact	contact	VERB
gujaf-187	75	7	the	the	DET
gujaf-187	75	8	editor	editor	NOUN
gujaf-187	75	9	-	-	PUNCT
gujaf-187	75	10	in	in	ADP
gujaf-187	75	11	-	-	PUNCT
gujaf-187	75	12	chief	chief	NOUN
gujaf-187	75	13	on	on	ADP
gujaf-187	75	14	+2348067766435	+2348067766435	NUM
gujaf-187	75	15	the	the	DET
gujaf-187	75	16	associate	associate	ADJ
gujaf-187	75	17	editor	editor	NOUN
gujaf-187	75	18	on	on	ADP
gujaf-187	75	19	+2348036057525	+2348036057525	NUM
gujaf-187	75	20	or	or	CCONJ
gujaf-187	75	21	visit	visit	VERB
gujaf-187	75	22	our	our	PRON
gujaf-187	75	23	website	website	NOUN
gujaf-187	75	24	on	on	ADP
gujaf-187	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-187	75	26	or	or	CCONJ
gujaf-187	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-187	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-187	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-187	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-187	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-187	76	3	gusau	gusau	ADJ
gujaf-187	76	4	journal	journal	NOUN
gujaf-187	76	5	of	of	ADP
gujaf-187	76	6	accounting	accounting	NOUN
gujaf-187	76	7	and	and	CCONJ
gujaf-187	76	8	finance	finance	NOUN
gujaf-187	76	9	,	,	PUNCT
gujaf-187	76	10	vol	vol	NOUN
gujaf-187	76	11	.	.	PROPN
gujaf-187	77	1	3	3	NUM
gujaf-187	77	2	,	,	PUNCT
gujaf-187	77	3	issue	issue	NOUN
gujaf-187	77	4	3	3	NUM
gujaf-187	77	5	,	,	PUNCT
gujaf-187	77	6	october	october	PROPN
gujaf-187	77	7	,	,	PUNCT
gujaf-187	77	8	2022	2022	NUM
gujaf-187	77	9	ix	ix	ADP
gujaf-187	77	10	contents	content	NOUN
gujaf-187	77	11	capital	capital	NOUN
gujaf-187	77	12	structure	structure	NOUN
gujaf-187	77	13	and	and	CCONJ
gujaf-187	77	14	firm	firm	ADJ
gujaf-187	77	15	financial	financial	ADJ
gujaf-187	77	16	performance	performance	NOUN
gujaf-187	77	17	of	of	ADP
gujaf-187	77	18	listed	list	VERB
gujaf-187	77	19	deposit	deposit	NOUN
gujaf-187	77	20	money	money	NOUN
gujaf-187	77	21	banks	bank	NOUN
gujaf-187	77	22	in	in	ADP
gujaf-187	77	23	nigeria	nigeria	PROPN
gujaf-187	77	24	:	:	PUNCT
gujaf-187	77	25	moderating	moderate	VERB
gujaf-187	77	26	effect	effect	NOUN
gujaf-187	77	27	of	of	ADP
gujaf-187	77	28	board	board	NOUN
gujaf-187	77	29	financial	financial	ADJ
gujaf-187	77	30	literacy	literacy	NOUN
gujaf-187	77	31	anas	anas	PROPN
gujaf-187	77	32	idris	idris	PROPN
gujaf-187	77	33	abdulwahab	abdulwahab	PROPN
gujaf-187	77	34	,	,	PUNCT
gujaf-187	77	35	hussaini	hussaini	PROPN
gujaf-187	77	36	bala	bala	PROPN
gujaf-187	77	37	ph.d	ph.d	PROPN
gujaf-187	77	38	,	,	PUNCT
gujaf-187	77	39	mansur	mansur	PROPN
gujaf-187	77	40	lubabah	lubabah	PROPN
gujaf-187	77	41	kwambo	kwambo	PROPN
gujaf-187	77	42	ph.d	ph.d	PROPN
gujaf-187	77	43	,	,	PUNCT
gujaf-187	77	44	&	&	CCONJ
gujaf-187	77	45	abubakar	abubakar	PROPN
gujaf-187	77	46	adamu	adamu	PROPN
gujaf-187	77	47	1	1	NUM
gujaf-187	77	48	influence	influence	NOUN
gujaf-187	77	49	of	of	ADP
gujaf-187	77	50	socialization	socialization	NOUN
gujaf-187	77	51	on	on	ADP
gujaf-187	77	52	msme	msme	NOUN
gujaf-187	77	53	compliance	compliance	NOUN
gujaf-187	77	54	by	by	ADP
gujaf-187	77	55	mediating	mediate	VERB
gujaf-187	77	56	understanding	understanding	NOUN
gujaf-187	77	57	and	and	CCONJ
gujaf-187	77	58	moderating	moderate	VERB
gujaf-187	77	59	knowledge	knowledge	NOUN
gujaf-187	77	60	of	of	ADP
gujaf-187	77	61	tax	tax	NOUN
gujaf-187	77	62	visits	visit	NOUN
gujaf-187	77	63	yayuk	yayuk	NOUN
gujaf-187	77	64	ngesti	ngesti	PROPN
gujaf-187	77	65	rahayu	rahayu	VERB
gujaf-187	77	66	17	17	NUM
gujaf-187	77	67	does	do	VERB
gujaf-187	77	68	international	international	ADJ
gujaf-187	77	69	financial	financial	ADJ
gujaf-187	77	70	reporting	reporting	NOUN
gujaf-187	77	71	standard	standard	NOUN
gujaf-187	77	72	narrows	narrow	VERB
gujaf-187	77	73	audit	audit	NOUN
gujaf-187	77	74	expectation	expectation	NOUN
gujaf-187	77	75	gap	gap	NOUN
gujaf-187	77	76	?	?	PUNCT
gujaf-187	78	1	musa	musa	PROPN
gujaf-187	78	2	ibrahim	ibrahim	PROPN
gujaf-187	78	3	dauda	dauda	PROPN
gujaf-187	78	4	,	,	PUNCT
gujaf-187	78	5	ibrahim	ibrahim	PROPN
gujaf-187	78	6	adagye	adagye	PROPN
gujaf-187	78	7	dauda	dauda	PROPN
gujaf-187	78	8	,	,	PUNCT
gujaf-187	78	9	phd	phd	NOUN
gujaf-187	78	10	35	35	NUM
gujaf-187	78	11	sustainability	sustainability	NOUN
gujaf-187	78	12	reporting	reporting	NOUN
gujaf-187	78	13	and	and	CCONJ
gujaf-187	78	14	financial	financial	ADJ
gujaf-187	78	15	performance	performance	NOUN
gujaf-187	78	16	of	of	ADP
gujaf-187	78	17	listed	list	VERB
gujaf-187	78	18	manufacturing	manufacturing	NOUN
gujaf-187	78	19	firms	firm	NOUN
gujaf-187	78	20	in	in	ADP
gujaf-187	78	21	nigeria	nigeria	PROPN
gujaf-187	78	22	aiyesan	aiyesan	PROPN
gujaf-187	78	23	,	,	PUNCT
gujaf-187	78	24	olabode	olabode	PROPN
gujaf-187	78	25	olutola	olutola	PROPN
gujaf-187	78	26	ph.d	ph.d	PROPN
gujaf-187	78	27	49	49	NUM
gujaf-187	78	28	firm	firm	ADJ
gujaf-187	78	29	attributes	attribute	NOUN
gujaf-187	78	30	and	and	CCONJ
gujaf-187	78	31	financial	financial	ADJ
gujaf-187	78	32	reporting	reporting	NOUN
gujaf-187	78	33	timeliness	timeliness	NOUN
gujaf-187	78	34	of	of	ADP
gujaf-187	78	35	listed	list	VERB
gujaf-187	78	36	consumer	consumer	NOUN
gujaf-187	78	37	goods	good	NOUN
gujaf-187	78	38	firms	firm	NOUN
gujaf-187	78	39	in	in	ADP
gujaf-187	78	40	nigeria	nigeria	PROPN
gujaf-187	78	41	akume	akume	PROPN
gujaf-187	78	42	james	james	PROPN
gujaf-187	78	43	terkende	terkende	PROPN
gujaf-187	78	44	,	,	PUNCT
gujaf-187	78	45	dele	dele	PROPN
gujaf-187	78	46	ikese	ikese	VERB
gujaf-187	78	47	karim	karim	PROPN
gujaf-187	78	48	67	67	NUM
gujaf-187	78	49	value	value	NOUN
gujaf-187	78	50	relevance	relevance	NOUN
gujaf-187	78	51	of	of	ADP
gujaf-187	78	52	accounting	accounting	NOUN
gujaf-187	78	53	information	information	NOUN
gujaf-187	78	54	for	for	ADP
gujaf-187	78	55	listed	list	VERB
gujaf-187	78	56	financial	financial	ADJ
gujaf-187	78	57	service	service	NOUN
gujaf-187	78	58	firms	firm	NOUN
gujaf-187	78	59	in	in	ADP
gujaf-187	78	60	nigeria	nigeria	PROPN
gujaf-187	78	61	kassim	kassim	PROPN
gujaf-187	78	62	busari	busari	PROPN
gujaf-187	78	63	,	,	PUNCT
gujaf-187	78	64	ishaya	ishaya	PROPN
gujaf-187	78	65	luka	luka	PROPN
gujaf-187	78	66	chechet	chechet	PROPN
gujaf-187	78	67	ph.d	ph.d	PROPN
gujaf-187	78	68	,	,	PUNCT
gujaf-187	78	69	aliyu	aliyu	PROPN
gujaf-187	78	70	ahmed	ahme	VERB
gujaf-187	78	71	abdullahi	abdullahi	PROPN
gujaf-187	78	72	ph.d	ph.d	PROPN
gujaf-187	78	73	,	,	PUNCT
gujaf-187	78	74	&	&	CCONJ
gujaf-187	78	75	ibrahim	ibrahim	PROPN
gujaf-187	78	76	mohammed	mohammed	PROPN
gujaf-187	78	77	ph.d	ph.d	PROPN
gujaf-187	78	78	87	87	NUM
gujaf-187	78	79	nigeria	nigeria	PROPN
gujaf-187	78	80	economic	economic	ADJ
gujaf-187	78	81	growth	growth	NOUN
gujaf-187	78	82	and	and	CCONJ
gujaf-187	78	83	capital	capital	NOUN
gujaf-187	78	84	market	market	NOUN
gujaf-187	78	85	development	development	NOUN
gujaf-187	78	86	:	:	PUNCT
gujaf-187	78	87	does	do	AUX
gujaf-187	78	88	contributory	contributory	NOUN
gujaf-187	78	89	pension	pension	NOUN
gujaf-187	78	90	scheme	scheme	NOUN
gujaf-187	78	91	matter	matter	NOUN
gujaf-187	78	92	?	?	PUNCT
gujaf-187	79	1	akinwumi	akinwumi	PROPN
gujaf-187	79	2	ayorinde	ayorinde	PROPN
gujaf-187	79	3	olutimi	olutimi	PROPN
gujaf-187	79	4	,	,	PUNCT
gujaf-187	79	5	toluwa	toluwa	PROPN
gujaf-187	79	6	celestine	celestine	PROPN
gujaf-187	79	7	oladele	oladele	PROPN
gujaf-187	79	8	ph.d	ph.d	PROPN
gujaf-187	79	9	,	,	PUNCT
gujaf-187	79	10	&	&	CCONJ
gujaf-187	79	11	adeboye	adeboye	ADP
gujaf-187	79	12	emmanuel	emmanuel	PROPN
gujaf-187	79	13	sanmi	sanmi	PROPN
gujaf-187	79	14	101	101	NUM
gujaf-187	79	15	audit	audit	NOUN
gujaf-187	79	16	committee	committee	NOUN
gujaf-187	79	17	and	and	CCONJ
gujaf-187	79	18	financial	financial	ADJ
gujaf-187	79	19	reporting	reporting	NOUN
gujaf-187	79	20	quality	quality	NOUN
gujaf-187	79	21	:	:	PUNCT
gujaf-187	79	22	the	the	DET
gujaf-187	79	23	moderating	moderate	VERB
gujaf-187	79	24	effect	effect	NOUN
gujaf-187	79	25	of	of	ADP
gujaf-187	79	26	board	board	NOUN
gujaf-187	79	27	independence	independence	NOUN
gujaf-187	79	28	of	of	ADP
gujaf-187	79	29	listed	list	VERB
gujaf-187	79	30	deposit	deposit	NOUN
gujaf-187	79	31	money	money	NOUN
gujaf-187	79	32	banks	bank	NOUN
gujaf-187	79	33	in	in	ADP
gujaf-187	79	34	nigeria	nigeria	PROPN
gujaf-187	79	35	kassim	kassim	PROPN
gujaf-187	79	36	yusha’u	yusha’u	PROPN
gujaf-187	79	37	shika	shika	PROPN
gujaf-187	79	38	,	,	PUNCT
gujaf-187	79	39	mark	mark	PROPN
gujaf-187	79	40	david	david	PROPN
gujaf-187	79	41	kantiyok	kantiyok	VERB
gujaf-187	79	42	117	117	NUM
gujaf-187	79	43	gusau	gusau	ADJ
gujaf-187	79	44	journal	journal	NOUN
gujaf-187	79	45	of	of	ADP
gujaf-187	79	46	accounting	accounting	NOUN
gujaf-187	79	47	and	and	CCONJ
gujaf-187	79	48	finance	finance	NOUN
gujaf-187	79	49	,	,	PUNCT
gujaf-187	79	50	vol	vol	NOUN
gujaf-187	79	51	.	.	PROPN
gujaf-187	79	52	3	3	NUM
gujaf-187	79	53	,	,	PUNCT
gujaf-187	79	54	issue	issue	NOUN
gujaf-187	79	55	3	3	NUM
gujaf-187	79	56	,	,	PUNCT
gujaf-187	79	57	october	october	PROPN
gujaf-187	79	58	,	,	PUNCT
gujaf-187	79	59	2022	2022	NUM
gujaf-187	79	60	x	x	SYM
gujaf-187	79	61	determinants	determinant	NOUN
gujaf-187	79	62	of	of	ADP
gujaf-187	79	63	financial	financial	ADJ
gujaf-187	79	64	performance	performance	NOUN
gujaf-187	79	65	of	of	ADP
gujaf-187	79	66	listed	list	VERB
gujaf-187	79	67	deposit	deposit	NOUN
gujaf-187	79	68	money	money	NOUN
gujaf-187	79	69	banks	bank	NOUN
gujaf-187	79	70	in	in	ADP
gujaf-187	79	71	nigeria	nigeria	PROPN
gujaf-187	79	72	mary	mary	PROPN
gujaf-187	79	73	seansu	seansu	PROPN
gujaf-187	79	74	lazarus	lazarus	PROPN
gujaf-187	79	75	,	,	PUNCT
gujaf-187	79	76	nurradden	nurradden	PROPN
gujaf-187	79	77	usman	usman	PROPN
gujaf-187	79	78	miko	miko	PROPN
gujaf-187	79	79	ph.d	ph.d	PROPN
gujaf-187	79	80	,	,	PUNCT
gujaf-187	79	81	&	&	CCONJ
gujaf-187	79	82	saifulahi	saifulahi	PROPN
gujaf-187	79	83	abdullahi	abdullahi	PROPN
gujaf-187	79	84	mazadu	mazadu	PROPN
gujaf-187	79	85	ph.d	ph.d	PROPN
gujaf-187	79	86	140	140	NUM
gujaf-187	79	87	human	human	ADJ
gujaf-187	79	88	resource	resource	NOUN
gujaf-187	79	89	accounting	accounting	NOUN
gujaf-187	79	90	and	and	CCONJ
gujaf-187	79	91	profitability	profitability	NOUN
gujaf-187	79	92	of	of	ADP
gujaf-187	79	93	listed	list	VERB
gujaf-187	79	94	depositmoney	depositmoney	NOUN
gujaf-187	79	95	banks	bank	NOUN
gujaf-187	79	96	in	in	ADP
gujaf-187	79	97	nigeria	nigeria	PROPN
gujaf-187	79	98	ahmad	ahmad	PROPN
gujaf-187	79	99	adamu	adamu	PROPN
gujaf-187	79	100	ibrahim	ibrahim	PROPN
gujaf-187	79	101	,	,	PUNCT
gujaf-187	79	102	ahmad	ahmad	PROPN
gujaf-187	79	103	rufa’i	rufa’i	PROPN
gujaf-187	79	104	adamu	adamu	PROPN
gujaf-187	79	105	,	,	PUNCT
gujaf-187	79	106	fatihu	fatihu	PROPN
gujaf-187	79	107	mahmud	mahmud	PROPN
gujaf-187	79	108	alhassan	alhassan	PROPN
gujaf-187	79	109	&	&	CCONJ
gujaf-187	79	110	muhammad	muhammad	PROPN
gujaf-187	79	111	iliyas	iliyas	PROPN
gujaf-187	79	112	abdulsalam	abdulsalam	PROPN
gujaf-187	79	113	158	158	NUM
gujaf-187	79	114	board	board	NOUN
gujaf-187	79	115	independence	independence	NOUN
gujaf-187	79	116	,	,	PUNCT
gujaf-187	79	117	audit	audit	NOUN
gujaf-187	79	118	effectiveness	effectiveness	NOUN
gujaf-187	79	119	and	and	CCONJ
gujaf-187	79	120	the	the	DET
gujaf-187	79	121	quality	quality	NOUN
gujaf-187	79	122	of	of	ADP
gujaf-187	79	123	reported	report	VERB
gujaf-187	79	124	earnings	earning	NOUN
gujaf-187	79	125	in	in	ADP
gujaf-187	79	126	the	the	DET
gujaf-187	79	127	nigerian	nigerian	ADJ
gujaf-187	79	128	consumer	consumer	NOUN
gujaf-187	79	129	goods	good	NOUN
gujaf-187	79	130	firms	firm	NOUN
gujaf-187	79	131	isah	isah	PROPN
gujaf-187	79	132	shittu	shittu	PROPN
gujaf-187	79	133	ph.d	ph.d	PROPN
gujaf-187	79	134	,	,	PUNCT
gujaf-187	79	135	misbahu	misbahu	PROPN
gujaf-187	79	136	,	,	PUNCT
gujaf-187	79	137	abubakar	abubakar	PROPN
gujaf-187	79	138	muhammad	muhammad	PROPN
gujaf-187	79	139	175	175	NUM
gujaf-187	79	140	impact	impact	NOUN
gujaf-187	79	141	of	of	ADP
gujaf-187	79	142	capital	capital	NOUN
gujaf-187	79	143	structure	structure	NOUN
gujaf-187	79	144	on	on	ADP
gujaf-187	79	145	financial	financial	ADJ
gujaf-187	79	146	performance	performance	NOUN
gujaf-187	79	147	of	of	ADP
gujaf-187	79	148	listed	list	VERB
gujaf-187	79	149	agricultural	agricultural	ADJ
gujaf-187	79	150	companies	company	NOUN
gujaf-187	79	151	in	in	ADP
gujaf-187	79	152	nigeria	nigeria	PROPN
gujaf-187	79	153	ahmad	ahmad	PROPN
gujaf-187	79	154	muhammad	muhammad	PROPN
gujaf-187	79	155	ahmad	ahmad	PROPN
gujaf-187	79	156	,	,	PUNCT
gujaf-187	79	157	shehu	shehu	PROPN
gujaf-187	79	158	usman	usman	PROPN
gujaf-187	79	159	hassan	hassan	PROPN
gujaf-187	79	160	ph.d	ph.d	PROPN
gujaf-187	79	161	.	.	PROPN
gujaf-187	79	162	,	,	PUNCT
gujaf-187	79	163	&	&	CCONJ
gujaf-187	79	164	abubakar	abubakar	PROPN
gujaf-187	79	165	abubakar	abubakar	PROPN
gujaf-187	79	166	192	192	NUM
gujaf-187	79	167	trade	trade	NOUN
gujaf-187	79	168	oriented	orient	VERB
gujaf-187	79	169	money	money	NOUN
gujaf-187	79	170	laundering	laundering	NOUN
gujaf-187	79	171	and	and	CCONJ
gujaf-187	79	172	era	era	NOUN
gujaf-187	79	173	of	of	ADP
gujaf-187	79	174	cybersecurity	cybersecurity	NOUN
gujaf-187	79	175	tax	tax	NOUN
gujaf-187	79	176	evasion	evasion	NOUN
gujaf-187	79	177	in	in	ADP
gujaf-187	79	178	nigeria	nigeria	PROPN
gujaf-187	79	179	oluwayemi	oluwayemi	PROPN
gujaf-187	79	180	joseph	joseph	PROPN
gujaf-187	79	181	kayode	kayode	PROPN
gujaf-187	79	182	,	,	PUNCT
gujaf-187	79	183	adewole	adewole	PROPN
gujaf-187	79	184	joseph	joseph	PROPN
gujaf-187	79	185	adeyinka	adeyinka	PROPN
gujaf-187	79	186	ph.d	ph.d	PROPN
gujaf-187	79	187	,	,	PUNCT
gujaf-187	79	188	adewale	adewale	PROPN
gujaf-187	79	189	abass	abass	PROPN
gujaf-187	79	190	adekunle	adekunle	PROPN
gujaf-187	79	191	&	&	CCONJ
gujaf-187	79	192	kadiri	kadiri	PROPN
gujaf-187	79	193	kayode	kayode	PROPN
gujaf-187	79	194	ph.d	ph.d	PROPN
gujaf-187	79	195	205	205	NUM
gujaf-187	79	196	effect	effect	NOUN
gujaf-187	79	197	of	of	ADP
gujaf-187	79	198	females	female	NOUN
gujaf-187	79	199	in	in	ADP
gujaf-187	79	200	the	the	DET
gujaf-187	79	201	boardroom	boardroom	NOUN
gujaf-187	79	202	on	on	ADP
gujaf-187	79	203	corporate	corporate	ADJ
gujaf-187	79	204	sustainability	sustainability	NOUN
gujaf-187	79	205	reporting	report	VERB
gujaf-187	79	206	salami	salami	ADJ
gujaf-187	79	207	suleiman	suleiman	PROPN
gujaf-187	79	208	ph	ph	PROPN
gujaf-187	79	209	.	.	PROPN
gujaf-187	80	1	d	d	X
gujaf-187	80	2	,	,	PUNCT
gujaf-187	80	3	olanrewaju	olanrewaju	ADJ
gujaf-187	80	4	atanda	atanda	PROPN
gujaf-187	80	5	aliu	aliu	PROPN
gujaf-187	80	6	ph.d	ph.d	PROPN
gujaf-187	80	7	224	224	NUM
gujaf-187	80	8	gusau	gusau	ADJ
gujaf-187	80	9	journal	journal	NOUN
gujaf-187	80	10	of	of	ADP
gujaf-187	80	11	accounting	accounting	NOUN
gujaf-187	80	12	and	and	CCONJ
gujaf-187	80	13	finance	finance	NOUN
gujaf-187	80	14	,	,	PUNCT
gujaf-187	80	15	vol	vol	NOUN
gujaf-187	80	16	.	.	PROPN
gujaf-187	81	1	3	3	NUM
gujaf-187	81	2	,	,	PUNCT
gujaf-187	81	3	issue	issue	NOUN
gujaf-187	81	4	3	3	NUM
gujaf-187	81	5	,	,	PUNCT
gujaf-187	81	6	october	october	PROPN
gujaf-187	81	7	,	,	PUNCT
gujaf-187	81	8	2022	2022	NUM
gujaf-187	81	9	158	158	NUM
gujaf-187	81	10	human	human	ADJ
gujaf-187	81	11	resource	resource	NOUN
gujaf-187	81	12	accounting	accounting	NOUN
gujaf-187	81	13	and	and	CCONJ
gujaf-187	81	14	profitability	profitability	NOUN
gujaf-187	81	15	of	of	ADP
gujaf-187	81	16	listed	list	VERB
gujaf-187	81	17	depositmoney	depositmoney	NOUN
gujaf-187	81	18	banks	bank	NOUN
gujaf-187	81	19	in	in	ADP
gujaf-187	81	20	nigeria	nigeria	PROPN
gujaf-187	81	21	ahmad	ahmad	PROPN
gujaf-187	81	22	adamu	adamu	PROPN
gujaf-187	81	23	ibrahim	ibrahim	PROPN
gujaf-187	81	24	school	school	PROPN
gujaf-187	81	25	of	of	ADP
gujaf-187	81	26	preliminary	preliminary	ADJ
gujaf-187	81	27	studies	study	NOUN
gujaf-187	81	28	sule	sule	PROPN
gujaf-187	81	29	lamido	lamido	PROPN
gujaf-187	81	30	university	university	PROPN
gujaf-187	81	31	,	,	PUNCT
gujaf-187	81	32	kafin	kafin	PROPN
gujaf-187	81	33	hausa	hausa	PROPN
gujaf-187	81	34	ahmad.aibrahim@slu.edu.ng	ahmad.aibrahim@slu.edu.ng	PROPN
gujaf-187	81	35	;	;	PUNCT
gujaf-187	81	36	+2348035766622	+2348035766622	X
gujaf-187	81	37	ahmad	ahmad	PROPN
gujaf-187	81	38	rufa’i	rufa’i	PROPN
gujaf-187	81	39	adamu	adamu	PROPN
gujaf-187	81	40	school	school	PROPN
gujaf-187	81	41	of	of	ADP
gujaf-187	81	42	preliminary	preliminary	ADJ
gujaf-187	81	43	studies	study	NOUN
gujaf-187	81	44	,	,	PUNCT
gujaf-187	81	45	sule	sule	PROPN
gujaf-187	81	46	lamido	lamido	PROPN
gujaf-187	81	47	university	university	PROPN
gujaf-187	81	48	,	,	PUNCT
gujaf-187	81	49	kafin	kafin	PROPN
gujaf-187	81	50	hausa	hausa	PROPN
gujaf-187	81	51	fatihu	fatihu	PROPN
gujaf-187	81	52	mahmud	mahmud	PROPN
gujaf-187	81	53	alhassan	alhassan	PROPN
gujaf-187	81	54	department	department	PROPN
gujaf-187	81	55	of	of	ADP
gujaf-187	81	56	management	management	PROPN
gujaf-187	81	57	sciences	sciences	PROPN
gujaf-187	81	58	business	business	PROPN
gujaf-187	81	59	management	management	NOUN
gujaf-187	81	60	unit	unit	NOUN
gujaf-187	81	61	kano	kano	PROPN
gujaf-187	81	62	state	state	PROPN
gujaf-187	81	63	college	college	PROPN
gujaf-187	81	64	of	of	ADP
gujaf-187	81	65	education	education	NOUN
gujaf-187	81	66	and	and	CCONJ
gujaf-187	81	67	preliminary	preliminary	ADJ
gujaf-187	81	68	studies	study	NOUN
gujaf-187	81	69	,	,	PUNCT
gujaf-187	81	70	kano	kano	PROPN
gujaf-187	81	71	.	.	PUNCT
gujaf-187	82	1	abstract	abstract	PROPN
gujaf-187	82	2	muhammad	muhammad	PROPN
gujaf-187	82	3	iliyas	iliyas	PROPN
gujaf-187	82	4	abdulsalam	abdulsalam	PROPN
gujaf-187	82	5	sirconcept	sirconcept	ADP
gujaf-187	82	6	educational	educational	ADJ
gujaf-187	82	7	consult	consult	NOUN
gujaf-187	82	8	,	,	PUNCT
gujaf-187	82	9	kano	kano	PROPN
gujaf-187	82	10	nigeria	nigeria	PROPN
gujaf-187	82	11	sirconcept@gmail.com	sirconcept@gmail.com	X
gujaf-187	83	1	one	one	NUM
gujaf-187	83	2	of	of	ADP
gujaf-187	83	3	a	a	DET
gujaf-187	83	4	company	company	NOUN
gujaf-187	83	5	's	's	PART
gujaf-187	83	6	most	most	ADV
gujaf-187	83	7	important	important	ADJ
gujaf-187	83	8	intangible	intangible	ADJ
gujaf-187	83	9	assets	asset	NOUN
gujaf-187	83	10	is	be	AUX
gujaf-187	83	11	its	its	PRON
gujaf-187	83	12	human	human	ADJ
gujaf-187	83	13	capital	capital	NOUN
gujaf-187	83	14	.	.	PUNCT
gujaf-187	84	1	because	because	SCONJ
gujaf-187	84	2	a	a	DET
gujaf-187	84	3	company’ssuccess	company’ssuccess	NOUN
gujaf-187	84	4	or	or	CCONJ
gujaf-187	84	5	failure	failure	NOUN
gujaf-187	84	6	depends	depend	VERB
gujaf-187	84	7	on	on	ADP
gujaf-187	84	8	how	how	SCONJ
gujaf-187	84	9	well	well	ADV
gujaf-187	84	10	its	its	PRON
gujaf-187	84	11	few	few	ADJ
gujaf-187	84	12	physical	physical	ADJ
gujaf-187	84	13	resources	resource	NOUN
gujaf-187	84	14	are	be	AUX
gujaf-187	84	15	exploited	exploit	VERB
gujaf-187	84	16	by	by	ADP
gujaf-187	84	17	its	its	PRON
gujaf-187	84	18	human	human	ADJ
gujaf-187	84	19	resources	resource	NOUN
gujaf-187	84	20	,	,	PUNCT
gujaf-187	84	21	a	a	DET
gujaf-187	84	22	company	company	NOUN
gujaf-187	84	23	’s	’s	PART
gujaf-187	84	24	failure	failure	NOUN
gujaf-187	84	25	to	to	PART
gujaf-187	84	26	account	account	VERB
gujaf-187	84	27	for	for	ADP
gujaf-187	84	28	human	human	ADJ
gujaf-187	84	29	resources	resource	NOUN
gujaf-187	84	30	and	and	CCONJ
gujaf-187	84	31	the	the	DET
gujaf-187	84	32	changes	change	NOUN
gujaf-187	84	33	that	that	PRON
gujaf-187	84	34	occur	occur	VERB
gujaf-187	84	35	inside	inside	ADV
gujaf-187	84	36	may	may	AUX
gujaf-187	84	37	present	present	VERB
gujaf-187	84	38	a	a	DET
gujaf-187	84	39	misleading	misleading	ADJ
gujaf-187	84	40	image	image	NOUN
gujaf-187	84	41	of	of	ADP
gujaf-187	84	42	its	its	PRON
gujaf-187	84	43	performance	performance	NOUN
gujaf-187	84	44	.	.	PUNCT
gujaf-187	85	1	due	due	ADP
gujaf-187	85	2	to	to	ADP
gujaf-187	85	3	inconsistent	inconsistent	ADJ
gujaf-187	85	4	in	in	ADP
gujaf-187	85	5	the	the	DET
gujaf-187	85	6	literature	literature	NOUN
gujaf-187	85	7	,	,	PUNCT
gujaf-187	85	8	the	the	DET
gujaf-187	85	9	study	study	NOUN
gujaf-187	85	10	examine	examine	VERB
gujaf-187	85	11	the	the	DET
gujaf-187	85	12	relationship	relationship	NOUN
gujaf-187	85	13	between	between	ADP
gujaf-187	85	14	human	human	ADJ
gujaf-187	85	15	resource	resource	NOUN
gujaf-187	85	16	accounting	accounting	NOUN
gujaf-187	85	17	and	and	CCONJ
gujaf-187	85	18	financial	financial	ADJ
gujaf-187	85	19	performance	performance	NOUN
gujaf-187	85	20	of	of	ADP
gujaf-187	85	21	deposit	deposit	NOUN
gujaf-187	85	22	money	money	NOUN
gujaf-187	85	23	banks	bank	NOUN
gujaf-187	85	24	in	in	ADP
gujaf-187	85	25	nigeria	nigeria	PROPN
gujaf-187	85	26	.	.	PUNCT
gujaf-187	86	1	the	the	DET
gujaf-187	86	2	study	study	NOUN
gujaf-187	86	3	used	use	VERB
gujaf-187	86	4	ex	ex	VERB
gujaf-187	86	5	-	-	ADJ
gujaf-187	86	6	postfacto	postfacto	ADJ
gujaf-187	86	7	research	research	NOUN
gujaf-187	86	8	design	design	NOUN
gujaf-187	86	9	as	as	SCONJ
gujaf-187	86	10	it	it	PRON
gujaf-187	86	11	entails	entail	VERB
gujaf-187	86	12	the	the	DET
gujaf-187	86	13	use	use	NOUN
gujaf-187	86	14	of	of	ADP
gujaf-187	86	15	annual	annual	ADJ
gujaf-187	86	16	reports	report	NOUN
gujaf-187	86	17	and	and	CCONJ
gujaf-187	86	18	accounts	account	NOUN
gujaf-187	86	19	of	of	ADP
gujaf-187	86	20	listed	list	VERB
gujaf-187	86	21	deposit	deposit	NOUN
gujaf-187	86	22	money	money	NOUN
gujaf-187	86	23	banks	bank	NOUN
gujaf-187	86	24	in	in	ADP
gujaf-187	86	25	the	the	DET
gujaf-187	86	26	nigerian	nigerian	ADJ
gujaf-187	86	27	exchange	exchange	NOUN
gujaf-187	86	28	group	group	NOUN
gujaf-187	86	29	.	.	PUNCT
gujaf-187	87	1	secondary	secondary	ADJ
gujaf-187	87	2	data	datum	NOUN
gujaf-187	87	3	were	be	AUX
gujaf-187	87	4	sourced	source	VERB
gujaf-187	87	5	from	from	ADP
gujaf-187	87	6	the	the	DET
gujaf-187	87	7	banks	bank	NOUN
gujaf-187	87	8	’	'	PUNCT
gujaf-187	87	9	financial	financial	ADJ
gujaf-187	87	10	report	report	NOUN
gujaf-187	87	11	for	for	ADP
gujaf-187	87	12	the	the	DET
gujaf-187	87	13	period	period	NOUN
gujaf-187	87	14	of	of	ADP
gujaf-187	87	15	seven	seven	NUM
gujaf-187	87	16	(	(	PUNCT
gujaf-187	87	17	7	7	NUM
gujaf-187	87	18	)	)	PUNCT
gujaf-187	87	19	years	year	NOUN
gujaf-187	87	20	from	from	ADP
gujaf-187	87	21	2015	2015	NUM
gujaf-187	87	22	to	to	ADP
gujaf-187	87	23	2021	2021	NUM
gujaf-187	87	24	.	.	PUNCT
gujaf-187	88	1	the	the	DET
gujaf-187	88	2	dependent	dependent	ADJ
gujaf-187	88	3	variable	variable	NOUN
gujaf-187	88	4	is	be	AUX
gujaf-187	88	5	return	return	NOUN
gujaf-187	88	6	on	on	ADP
gujaf-187	88	7	assets	asset	NOUN
gujaf-187	88	8	use	use	NOUN
gujaf-187	88	9	as	as	ADP
gujaf-187	88	10	a	a	DET
gujaf-187	88	11	proxy	proxy	NOUN
gujaf-187	88	12	of	of	ADP
gujaf-187	88	13	profitability	profitability	NOUN
gujaf-187	88	14	,	,	PUNCT
gujaf-187	88	15	the	the	DET
gujaf-187	88	16	independent	independent	ADJ
gujaf-187	88	17	variables	variable	NOUN
gujaf-187	88	18	are	be	AUX
gujaf-187	88	19	:	:	PUNCT
gujaf-187	88	20	staff	staff	NOUN
gujaf-187	88	21	cost	cost	NOUN
gujaf-187	88	22	,	,	PUNCT
gujaf-187	88	23	directors	director	NOUN
gujaf-187	88	24	’	'	PUNCT
gujaf-187	88	25	remunerations	remuneration	NOUN
gujaf-187	88	26	use	use	VERB
gujaf-187	88	27	as	as	ADP
gujaf-187	88	28	the	the	DET
gujaf-187	88	29	proxy	proxy	NOUN
gujaf-187	88	30	of	of	ADP
gujaf-187	88	31	human	human	ADJ
gujaf-187	88	32	resource	resource	NOUN
gujaf-187	88	33	accounting	accounting	NOUN
gujaf-187	88	34	.	.	PUNCT
gujaf-187	89	1	the	the	DET
gujaf-187	89	2	study	study	NOUN
gujaf-187	89	3	control	control	NOUN
gujaf-187	89	4	for	for	ADP
gujaf-187	89	5	age	age	NOUN
gujaf-187	89	6	and	and	CCONJ
gujaf-187	89	7	size	size	NOUN
gujaf-187	89	8	.	.	PUNCT
gujaf-187	90	1	the	the	DET
gujaf-187	90	2	descriptive	descriptive	ADJ
gujaf-187	90	3	statistics	statistic	NOUN
gujaf-187	90	4	,	,	PUNCT
gujaf-187	90	5	correlation	correlation	NOUN
gujaf-187	90	6	and	and	CCONJ
gujaf-187	90	7	regression	regression	VERB
gujaf-187	90	8	statistical	statistical	ADJ
gujaf-187	90	9	method	method	NOUN
gujaf-187	90	10	of	of	ADP
gujaf-187	90	11	analysis	analysis	NOUN
gujaf-187	90	12	are	be	AUX
gujaf-187	90	13	employedto	employedto	ADJ
gujaf-187	90	14	test	test	NOUN
gujaf-187	90	15	the	the	DET
gujaf-187	90	16	nature	nature	NOUN
gujaf-187	90	17	,	,	PUNCT
gujaf-187	90	18	relationship	relationship	NOUN
gujaf-187	90	19	and	and	CCONJ
gujaf-187	90	20	effect	effect	NOUN
gujaf-187	90	21	among	among	ADP
gujaf-187	90	22	the	the	DET
gujaf-187	90	23	variables	variable	NOUN
gujaf-187	90	24	using	use	VERB
gujaf-187	90	25	statistical	statistical	ADJ
gujaf-187	90	26	software	software	NOUN
gujaf-187	90	27	(	(	PUNCT
gujaf-187	90	28	stata	stata	NOUN
gujaf-187	90	29	v14	v14	NOUN
gujaf-187	90	30	)	)	PUNCT
gujaf-187	90	31	.	.	PUNCT
gujaf-187	91	1	the	the	DET
gujaf-187	91	2	result	result	NOUN
gujaf-187	91	3	shows	show	VERB
gujaf-187	91	4	that	that	SCONJ
gujaf-187	91	5	hra	hra	PROPN
gujaf-187	91	6	has	have	VERB
gujaf-187	91	7	significant	significant	ADJ
gujaf-187	91	8	effect	effect	NOUN
gujaf-187	91	9	on	on	ADP
gujaf-187	91	10	the	the	DET
gujaf-187	91	11	financial	financial	ADJ
gujaf-187	91	12	performance	performance	NOUN
gujaf-187	91	13	of	of	ADP
gujaf-187	91	14	listed	list	VERB
gujaf-187	91	15	deposit	deposit	NOUN
gujaf-187	91	16	money	money	NOUN
gujaf-187	91	17	banks	bank	NOUN
gujaf-187	91	18	in	in	ADP
gujaf-187	91	19	nigeria	nigeria	PROPN
gujaf-187	91	20	.	.	PUNCT
gujaf-187	92	1	thus	thus	ADV
gujaf-187	92	2	,	,	PUNCT
gujaf-187	92	3	upon	upon	SCONJ
gujaf-187	92	4	recommendation	recommendation	NOUN
gujaf-187	92	5	,	,	PUNCT
gujaf-187	92	6	workers	worker	NOUN
gujaf-187	92	7	should	should	AUX
gujaf-187	92	8	be	be	AUX
gujaf-187	92	9	retain	retain	VERB
gujaf-187	92	10	to	to	PART
gujaf-187	92	11	avoidunemployment	avoidunemployment	VERB
gujaf-187	92	12	,	,	PUNCT
gujaf-187	92	13	and	and	CCONJ
gujaf-187	92	14	company	company	NOUN
gujaf-187	92	15	management	management	NOUN
gujaf-187	92	16	should	should	AUX
gujaf-187	92	17	endeavor	endeavor	VERB
gujaf-187	92	18	to	to	PART
gujaf-187	92	19	send	send	VERB
gujaf-187	92	20	workers	worker	NOUN
gujaf-187	92	21	on	on	ADP
gujaf-187	92	22	training	training	NOUN
gujaf-187	92	23	and	and	CCONJ
gujaf-187	92	24	development	development	NOUN
gujaf-187	92	25	to	to	PART
gujaf-187	92	26	accommodate	accommodate	VERB
gujaf-187	92	27	the	the	DET
gujaf-187	92	28	structural	structural	ADJ
gujaf-187	92	29	changes	change	NOUN
gujaf-187	92	30	.	.	PUNCT
gujaf-187	93	1	keywords	keyword	NOUN
gujaf-187	93	2	:	:	PUNCT
gujaf-187	93	3	directors	director	NOUN
gujaf-187	93	4	’	'	PUNCT
gujaf-187	93	5	remuneration	remuneration	NOUN
gujaf-187	93	6	,	,	PUNCT
gujaf-187	93	7	human	human	ADJ
gujaf-187	93	8	resource	resource	NOUN
gujaf-187	93	9	accounting	accounting	NOUN
gujaf-187	93	10	,	,	PUNCT
gujaf-187	93	11	staff	staff	NOUN
gujaf-187	93	12	cost	cost	NOUN
gujaf-187	93	13	.	.	PUNCT
gujaf-187	94	1	mailto:sirconcept@gmail.com	mailto:sirconcept@gmail.com	PROPN
gujaf-187	94	2	gusau	gusau	PROPN
gujaf-187	94	3	journal	journal	PROPN
gujaf-187	94	4	of	of	ADP
gujaf-187	94	5	accounting	accounting	NOUN
gujaf-187	94	6	and	and	CCONJ
gujaf-187	94	7	finance	finance	NOUN
gujaf-187	94	8	,	,	PUNCT
gujaf-187	94	9	vol	vol	NOUN
gujaf-187	94	10	.	.	PROPN
gujaf-187	94	11	3	3	NUM
gujaf-187	94	12	,	,	PUNCT
gujaf-187	94	13	issue	issue	NOUN
gujaf-187	94	14	3	3	NUM
gujaf-187	94	15	,	,	PUNCT
gujaf-187	94	16	october	october	PROPN
gujaf-187	94	17	,	,	PUNCT
gujaf-187	94	18	2022	2022	NUM
gujaf-187	94	19	159	159	NUM
gujaf-187	94	20	doi.org/10.57233/gujaf.v3i3.185	doi.org/10.57233/gujaf.v3i3.185	NUM
gujaf-187	94	21	1	1	NUM
gujaf-187	94	22	.	.	PUNCT
gujaf-187	95	1	introduction	introduction	NOUN
gujaf-187	95	2	one	one	NUM
gujaf-187	95	3	of	of	ADP
gujaf-187	95	4	a	a	DET
gujaf-187	95	5	company	company	NOUN
gujaf-187	95	6	’s	’s	PART
gujaf-187	95	7	most	most	ADV
gujaf-187	95	8	important	important	ADJ
gujaf-187	95	9	intangible	intangible	ADJ
gujaf-187	95	10	assets	asset	NOUN
gujaf-187	95	11	is	be	AUX
gujaf-187	95	12	its	its	PRON
gujaf-187	95	13	human	human	ADJ
gujaf-187	95	14	capital	capital	NOUN
gujaf-187	95	15	.	.	PUNCT
gujaf-187	96	1	the	the	DET
gujaf-187	96	2	usage	usage	NOUN
gujaf-187	96	3	of	of	ADP
gujaf-187	96	4	this	this	DET
gujaf-187	96	5	asset	asset	NOUN
gujaf-187	96	6	is	be	AUX
gujaf-187	96	7	anticipated	anticipate	VERB
gujaf-187	96	8	to	to	PART
gujaf-187	96	9	result	result	VERB
gujaf-187	96	10	in	in	ADP
gujaf-187	96	11	a	a	DET
gujaf-187	96	12	monetary	monetary	ADJ
gujaf-187	96	13	advantage	advantage	NOUN
gujaf-187	96	14	to	to	ADP
gujaf-187	96	15	the	the	DET
gujaf-187	96	16	organization	organization	NOUN
gujaf-187	96	17	.	.	PUNCT
gujaf-187	97	1	human	human	ADJ
gujaf-187	97	2	capital	capital	PROPN
gujaf-187	97	3	’s	’s	PART
gujaf-187	97	4	value	value	NOUN
gujaf-187	97	5	extends	extend	VERB
gujaf-187	97	6	well	well	ADV
gujaf-187	97	7	beyond	beyond	ADP
gujaf-187	97	8	its	its	PRON
gujaf-187	97	9	intrinsic	intrinsic	ADJ
gujaf-187	97	10	contribution	contribution	NOUN
gujaf-187	97	11	to	to	PART
gujaf-187	97	12	better	well	ADJ
gujaf-187	97	13	and	and	CCONJ
gujaf-187	97	14	more	more	ADV
gujaf-187	97	15	efficient	efficient	ADJ
gujaf-187	97	16	use	use	NOUN
gujaf-187	97	17	of	of	ADP
gujaf-187	97	18	available	available	ADJ
gujaf-187	97	19	resources	resource	NOUN
gujaf-187	97	20	.	.	PUNCT
gujaf-187	98	1	a	a	DET
gujaf-187	98	2	source	source	NOUN
gujaf-187	98	3	of	of	ADP
gujaf-187	98	4	confidence	confidence	NOUN
gujaf-187	98	5	for	for	ADP
gujaf-187	98	6	external	external	ADJ
gujaf-187	98	7	resource	resource	NOUN
gujaf-187	98	8	providers	provider	NOUN
gujaf-187	98	9	,	,	PUNCT
gujaf-187	98	10	and	and	CCONJ
gujaf-187	98	11	particularly	particularly	ADV
gujaf-187	98	12	financial	financial	ADJ
gujaf-187	98	13	institutions	institution	NOUN
gujaf-187	98	14	,	,	PUNCT
gujaf-187	98	15	is	be	AUX
gujaf-187	98	16	provided	provide	VERB
gujaf-187	98	17	by	by	ADP
gujaf-187	98	18	this	this	PRON
gujaf-187	98	19	.	.	PUNCT
gujaf-187	99	1	financial	financial	ADJ
gujaf-187	99	2	institutions	institution	NOUN
gujaf-187	99	3	in	in	ADP
gujaf-187	99	4	nigeria	nigeria	PROPN
gujaf-187	99	5	have	have	AUX
gujaf-187	99	6	adopted	adopt	VERB
gujaf-187	99	7	the	the	DET
gujaf-187	99	8	practice	practice	NOUN
gujaf-187	99	9	of	of	ADP
gujaf-187	99	10	revealing	reveal	VERB
gujaf-187	99	11	the	the	DET
gujaf-187	99	12	identity	identity	NOUN
gujaf-187	99	13	of	of	ADP
gujaf-187	99	14	the	the	DET
gujaf-187	99	15	persons	person	NOUN
gujaf-187	99	16	behind	behind	ADP
gujaf-187	99	17	a	a	DET
gujaf-187	99	18	company	company	NOUN
gujaf-187	99	19	before	before	ADP
gujaf-187	99	20	extending	extend	VERB
gujaf-187	99	21	loans	loan	NOUN
gujaf-187	99	22	to	to	ADP
gujaf-187	99	23	them	they	PRON
gujaf-187	99	24	(	(	PUNCT
gujaf-187	99	25	asein	asein	PROPN
gujaf-187	99	26	,	,	PUNCT
gujaf-187	99	27	et	et	PROPN
gujaf-187	99	28	al	al	PROPN
gujaf-187	99	29	.	.	PROPN
gujaf-187	99	30	,	,	PUNCT
gujaf-187	99	31	2019	2019	NUM
gujaf-187	99	32	)	)	PUNCT
gujaf-187	99	33	.	.	PUNCT
gujaf-187	100	1	human	human	ADJ
gujaf-187	100	2	resource	resource	NOUN
gujaf-187	100	3	accounting	accounting	NOUN
gujaf-187	100	4	(	(	PUNCT
gujaf-187	100	5	hra	hra	PROPN
gujaf-187	100	6	)	)	PUNCT
gujaf-187	100	7	is	be	AUX
gujaf-187	100	8	the	the	DET
gujaf-187	100	9	practice	practice	NOUN
gujaf-187	100	10	of	of	ADP
gujaf-187	100	11	calculating	calculate	VERB
gujaf-187	100	12	the	the	DET
gujaf-187	100	13	value	value	NOUN
gujaf-187	100	14	of	of	ADP
gujaf-187	100	15	a	a	DET
gujaf-187	100	16	company	company	NOUN
gujaf-187	100	17	’s	’s	PART
gujaf-187	100	18	humancapital	humancapital	ADJ
gujaf-187	100	19	in	in	ADP
gujaf-187	100	20	monetary	monetary	ADJ
gujaf-187	100	21	terms	term	NOUN
gujaf-187	100	22	(	(	PUNCT
gujaf-187	100	23	asien	asien	PROPN
gujaf-187	100	24	,	,	PUNCT
gujaf-187	100	25	et	et	PROPN
gujaf-187	100	26	al	al	PROPN
gujaf-187	100	27	.	.	PROPN
gujaf-187	100	28	,	,	PUNCT
gujaf-187	100	29	2019	2019	NUM
gujaf-187	100	30	)	)	PUNCT
gujaf-187	100	31	.	.	PUNCT
gujaf-187	101	1	accurately	accurately	ADV
gujaf-187	101	2	allocating	allocate	VERB
gujaf-187	101	3	financial	financial	ADJ
gujaf-187	101	4	values	value	NOUN
gujaf-187	101	5	to	to	ADP
gujaf-187	101	6	a	a	DET
gujaf-187	101	7	company	company	NOUN
gujaf-187	101	8	’s	’s	PART
gujaf-187	101	9	human	human	ADJ
gujaf-187	101	10	resources	resource	NOUN
gujaf-187	101	11	is	be	AUX
gujaf-187	101	12	known	know	VERB
gujaf-187	101	13	as	as	ADP
gujaf-187	101	14	human	human	ADJ
gujaf-187	101	15	capital	capital	NOUN
gujaf-187	101	16	accounting	accounting	NOUN
gujaf-187	101	17	.	.	PUNCT
gujaf-187	102	1	as	as	SCONJ
gujaf-187	102	2	adebawojo	adebawojo	PROPN
gujaf-187	102	3	,	,	PUNCT
gujaf-187	102	4	et	et	PROPN
gujaf-187	102	5	al	al	PROPN
gujaf-187	102	6	.	.	PROPN
gujaf-187	102	7	,	,	PUNCT
gujaf-187	102	8	(	(	PUNCT
gujaf-187	102	9	2015	2015	NUM
gujaf-187	102	10	)	)	PUNCT
gujaf-187	102	11	have	have	AUX
gujaf-187	102	12	stated	state	VERB
gujaf-187	102	13	,	,	PUNCT
gujaf-187	102	14	the	the	DET
gujaf-187	102	15	essence	essence	NOUN
gujaf-187	102	16	of	of	ADP
gujaf-187	102	17	human	human	ADJ
gujaf-187	102	18	resource	resource	NOUN
gujaf-187	102	19	accounting	accounting	NOUN
gujaf-187	102	20	is	be	AUX
gujaf-187	102	21	to	to	PART
gujaf-187	102	22	determine	determine	VERB
gujaf-187	102	23	a	a	DET
gujaf-187	102	24	generally	generally	ADV
gujaf-187	102	25	accepted	accept	VERB
gujaf-187	102	26	model	model	NOUN
gujaf-187	102	27	of	of	ADP
gujaf-187	102	28	valuation	valuation	NOUN
gujaf-187	102	29	for	for	ADP
gujaf-187	102	30	human	human	ADJ
gujaf-187	102	31	assets	asset	NOUN
gujaf-187	102	32	and	and	CCONJ
gujaf-187	102	33	to	to	PART
gujaf-187	102	34	ensure	ensure	VERB
gujaf-187	102	35	that	that	SCONJ
gujaf-187	102	36	the	the	DET
gujaf-187	102	37	worth	worth	NOUN
gujaf-187	102	38	that	that	SCONJ
gujaf-187	102	39	drivesan	drivesan	PROPN
gujaf-187	102	40	organization	organization	NOUN
gujaf-187	102	41	for	for	ADP
gujaf-187	102	42	desired	desire	VERB
gujaf-187	102	43	performance	performance	NOUN
gujaf-187	102	44	is	be	AUX
gujaf-187	102	45	adequately	adequately	ADV
gujaf-187	102	46	represented	represent	VERB
gujaf-187	102	47	and	and	CCONJ
gujaf-187	102	48	disclosed	disclose	VERB
gujaf-187	102	49	in	in	ADP
gujaf-187	102	50	financial	financial	ADJ
gujaf-187	102	51	statements	statement	NOUN
gujaf-187	102	52	as	as	ADP
gujaf-187	102	53	intangible	intangible	ADJ
gujaf-187	102	54	assets	asset	NOUN
gujaf-187	102	55	.	.	PUNCT
gujaf-187	103	1	hence	hence	ADV
gujaf-187	103	2	,	,	PUNCT
gujaf-187	103	3	those	those	PRON
gujaf-187	103	4	in	in	ADP
gujaf-187	103	5	need	need	NOUN
gujaf-187	103	6	of	of	ADP
gujaf-187	103	7	information	information	NOUN
gujaf-187	103	8	regarding	regard	VERB
gujaf-187	103	9	human	human	ADJ
gujaf-187	103	10	resources	resource	NOUN
gujaf-187	103	11	might	might	AUX
gujaf-187	103	12	get	get	VERB
gujaf-187	103	13	it	it	PRON
gujaf-187	103	14	via	via	ADP
gujaf-187	103	15	human	human	ADJ
gujaf-187	103	16	resource	resource	NOUN
gujaf-187	103	17	accounting	accounting	NOUN
gujaf-187	103	18	,	,	PUNCT
gujaf-187	103	19	which	which	PRON
gujaf-187	103	20	is	be	AUX
gujaf-187	103	21	the	the	DET
gujaf-187	103	22	process	process	NOUN
gujaf-187	103	23	of	of	ADP
gujaf-187	103	24	collecting	collect	VERB
gujaf-187	103	25	and	and	CCONJ
gujaf-187	103	26	sharing	share	VERB
gujaf-187	103	27	such	such	ADJ
gujaf-187	103	28	data	datum	NOUN
gujaf-187	103	29	.	.	PUNCT
gujaf-187	104	1	internal	internal	ADJ
gujaf-187	104	2	management	management	NOUN
gujaf-187	104	3	decisions	decision	NOUN
gujaf-187	104	4	and	and	CCONJ
gujaf-187	104	5	long	long	ADJ
gujaf-187	104	6	-	-	PUNCT
gujaf-187	104	7	term	term	NOUN
gujaf-187	104	8	investment	investment	NOUN
gujaf-187	104	9	choices	choice	NOUN
gujaf-187	104	10	are	be	AUX
gujaf-187	104	11	both	both	PRON
gujaf-187	104	12	heavily	heavily	ADV
gujaf-187	104	13	influenced	influence	VERB
gujaf-187	104	14	by	by	ADP
gujaf-187	104	15	human	human	ADJ
gujaf-187	104	16	resource	resource	NOUN
gujaf-187	104	17	accounting	accounting	NOUN
gujaf-187	104	18	.	.	PUNCT
gujaf-187	105	1	in	in	ADP
gujaf-187	105	2	human	human	ADJ
gujaf-187	105	3	resource	resource	NOUN
gujaf-187	105	4	accounting	accounting	NOUN
gujaf-187	105	5	,	,	PUNCT
gujaf-187	105	6	people	people	NOUN
gujaf-187	105	7	are	be	AUX
gujaf-187	105	8	given	give	VERB
gujaf-187	105	9	a	a	DET
gujaf-187	105	10	monetary	monetary	ADJ
gujaf-187	105	11	valueaccording	valueaccording	NOUN
gujaf-187	105	12	to	to	ADP
gujaf-187	105	13	their	their	PRON
gujaf-187	105	14	experience	experience	NOUN
gujaf-187	105	15	,	,	PUNCT
gujaf-187	105	16	education	education	NOUN
gujaf-187	105	17	,	,	PUNCT
gujaf-187	105	18	skills	skill	NOUN
gujaf-187	105	19	,	,	PUNCT
gujaf-187	105	20	and	and	CCONJ
gujaf-187	105	21	,	,	PUNCT
gujaf-187	105	22	most	most	ADV
gujaf-187	105	23	crucially	crucially	ADV
gujaf-187	105	24	,	,	PUNCT
gujaf-187	105	25	their	their	PRON
gujaf-187	105	26	expected	expect	VERB
gujaf-187	105	27	future	future	ADJ
gujaf-187	105	28	contributions	contribution	NOUN
gujaf-187	105	29	to	to	ADP
gujaf-187	105	30	the	the	DET
gujaf-187	105	31	company	company	NOUN
gujaf-187	105	32	in	in	ADP
gujaf-187	105	33	the	the	DET
gujaf-187	105	34	form	form	NOUN
gujaf-187	105	35	of	of	ADP
gujaf-187	105	36	revenue	revenue	NOUN
gujaf-187	105	37	.	.	PUNCT
gujaf-187	106	1	because	because	SCONJ
gujaf-187	106	2	a	a	DET
gujaf-187	106	3	company	company	NOUN
gujaf-187	106	4	’s	’s	PART
gujaf-187	106	5	success	success	NOUN
gujaf-187	106	6	or	or	CCONJ
gujaf-187	106	7	failure	failure	NOUN
gujaf-187	106	8	depends	depend	VERB
gujaf-187	106	9	on	on	ADP
gujaf-187	106	10	how	how	SCONJ
gujaf-187	106	11	well	well	ADV
gujaf-187	106	12	its	its	PRON
gujaf-187	106	13	few	few	ADJ
gujaf-187	106	14	physical	physical	ADJ
gujaf-187	106	15	resources	resource	NOUN
gujaf-187	106	16	are	be	AUX
gujaf-187	106	17	exploited	exploit	VERB
gujaf-187	106	18	by	by	ADP
gujaf-187	106	19	its	its	PRON
gujaf-187	106	20	human	human	ADJ
gujaf-187	106	21	resources	resource	NOUN
gujaf-187	106	22	,	,	PUNCT
gujaf-187	106	23	a	a	DET
gujaf-187	106	24	company	company	NOUN
gujaf-187	106	25	’s	’s	PART
gujaf-187	106	26	failure	failure	NOUN
gujaf-187	106	27	to	to	PART
gujaf-187	106	28	account	account	VERB
gujaf-187	106	29	for	for	ADP
gujaf-187	106	30	human	human	ADJ
gujaf-187	106	31	resources	resource	NOUN
gujaf-187	106	32	and	and	CCONJ
gujaf-187	106	33	the	the	DET
gujaf-187	106	34	changes	change	NOUN
gujaf-187	106	35	that	that	PRON
gujaf-187	106	36	occur	occur	VERB
gujaf-187	106	37	inside	inside	ADV
gujaf-187	106	38	may	may	AUX
gujaf-187	106	39	present	present	VERB
gujaf-187	106	40	a	a	DET
gujaf-187	106	41	misleading	misleading	ADJ
gujaf-187	106	42	image	image	NOUN
gujaf-187	106	43	of	of	ADP
gujaf-187	106	44	its	its	PRON
gujaf-187	106	45	performance	performance	NOUN
gujaf-187	106	46	(	(	PUNCT
gujaf-187	106	47	ofurum	ofurum	PROPN
gujaf-187	106	48	&	&	CCONJ
gujaf-187	106	49	adeola	adeola	PROPN
gujaf-187	106	50	,	,	PUNCT
gujaf-187	106	51	2018	2018	NUM
gujaf-187	106	52	)	)	PUNCT
gujaf-187	106	53	.	.	PUNCT
gujaf-187	107	1	an	an	DET
gujaf-187	107	2	organization	organization	NOUN
gujaf-187	107	3	’s	’s	PART
gujaf-187	107	4	growth	growth	NOUN
gujaf-187	107	5	and	and	CCONJ
gujaf-187	107	6	progress	progress	NOUN
gujaf-187	107	7	can	can	AUX
gujaf-187	107	8	only	only	ADV
gujaf-187	107	9	be	be	AUX
gujaf-187	107	10	ensured	ensure	VERB
gujaf-187	107	11	by	by	ADP
gujaf-187	107	12	enhancing	enhance	VERB
gujaf-187	107	13	the	the	DET
gujaf-187	107	14	efficiency	efficiency	NOUN
gujaf-187	107	15	ofits	ofits	PROPN
gujaf-187	107	16	employees	employee	NOUN
gujaf-187	107	17	.	.	PUNCT
gujaf-187	108	1	human	human	ADJ
gujaf-187	108	2	behavior	behavior	NOUN
gujaf-187	108	3	characteristics	characteristic	NOUN
gujaf-187	108	4	,	,	PUNCT
gujaf-187	108	5	such	such	ADJ
gujaf-187	108	6	as	as	ADP
gujaf-187	108	7	loyalty	loyalty	NOUN
gujaf-187	108	8	,	,	PUNCT
gujaf-187	108	9	skill	skill	NOUN
gujaf-187	108	10	,	,	PUNCT
gujaf-187	108	11	motivation	motivation	NOUN
gujaf-187	108	12	,	,	PUNCT
gujaf-187	108	13	and	and	CCONJ
gujaf-187	108	14	ability	ability	NOUN
gujaf-187	108	15	for	for	ADP
gujaf-187	108	16	effective	effective	ADJ
gujaf-187	108	17	communication	communication	NOUN
gujaf-187	108	18	and	and	CCONJ
gujaf-187	108	19	decision	decision	NOUN
gujaf-187	108	20	-	-	PUNCT
gujaf-187	108	21	making	making	NOUN
gujaf-187	108	22	are	be	AUX
gujaf-187	108	23	indicators	indicator	NOUN
gujaf-187	108	24	of	of	ADP
gujaf-187	108	25	the	the	DET
gujaf-187	108	26	genuine	genuine	ADJ
gujaf-187	108	27	health	health	NOUN
gujaf-187	108	28	of	of	ADP
gujaf-187	108	29	a	a	DET
gujaf-187	108	30	firm	firm	NOUN
gujaf-187	108	31	.	.	PUNCT
gujaf-187	109	1	however	however	ADV
gujaf-187	109	2	,	,	PUNCT
gujaf-187	109	3	profitability	profitability	NOUN
gujaf-187	109	4	refers	refer	VERB
gujaf-187	109	5	to	to	ADP
gujaf-187	109	6	a	a	DET
gujaf-187	109	7	company	company	NOUN
gujaf-187	109	8	’s	’s	PART
gujaf-187	109	9	or	or	CCONJ
gujaf-187	109	10	individual	individual	NOUN
gujaf-187	109	11	’s	’s	PART
gujaf-187	109	12	capacity	capacity	NOUN
gujaf-187	109	13	to	to	PART
gujaf-187	109	14	generate	generate	VERB
gujaf-187	109	15	a	a	DET
gujaf-187	109	16	profit	profit	NOUN
gujaf-187	109	17	from	from	ADP
gujaf-187	109	18	its	its	PRON
gujaf-187	109	19	commercial	commercial	ADJ
gujaf-187	109	20	endeavors	endeavor	NOUN
gujaf-187	109	21	.	.	PUNCT
gujaf-187	110	1	a	a	DET
gujaf-187	110	2	company	company	NOUN
gujaf-187	110	3	’s	’s	PART
gujaf-187	110	4	capacity	capacity	NOUN
gujaf-187	110	5	to	to	PART
gujaf-187	110	6	generate	generate	VERB
gujaf-187	110	7	profits	profit	NOUN
gujaf-187	110	8	is	be	AUX
gujaf-187	110	9	examined	examine	VERB
gujaf-187	110	10	in	in	ADP
gujaf-187	110	11	profitability	profitability	NOUN
gujaf-187	110	12	analysis	analysis	NOUN
gujaf-187	110	13	.	.	PUNCT
gujaf-187	111	1	a	a	DET
gujaf-187	111	2	company	company	NOUN
gujaf-187	111	3	’s	’s	PART
gujaf-187	111	4	operational	operational	ADJ
gujaf-187	111	5	outcomes	outcome	NOUN
gujaf-187	111	6	are	be	AUX
gujaf-187	111	7	represented	represent	VERB
gujaf-187	111	8	in	in	ADP
gujaf-187	111	9	its	its	PRON
gujaf-187	111	10	income	income	NOUN
gujaf-187	111	11	statement	statement	NOUN
gujaf-187	111	12	,	,	PUNCT
gujaf-187	111	13	which	which	PRON
gujaf-187	111	14	shows	show	VERB
gujaf-187	111	15	the	the	DET
gujaf-187	111	16	company	company	NOUN
gujaf-187	111	17	’s	’s	PART
gujaf-187	111	18	profitability	profitability	NOUN
gujaf-187	111	19	.	.	PUNCT
gujaf-187	112	1	according	accord	VERB
gujaf-187	112	2	to	to	ADP
gujaf-187	112	3	its	its	PRON
gujaf-187	112	4	financial	financial	ADJ
gujaf-187	112	5	statement	statement	NOUN
gujaf-187	112	6	,	,	PUNCT
gujaf-187	112	7	an	an	DET
gujaf-187	112	8	entity	entity	NOUN
gujaf-187	112	9	’s	’s	PART
gujaf-187	112	10	potential	potential	NOUN
gujaf-187	112	11	to	to	ADP
gujaf-187	112	12	generateprofits	generateprofit	NOUN
gujaf-187	112	13	is	be	AUX
gujaf-187	112	14	also	also	ADV
gujaf-187	112	15	dependent	dependent	ADJ
gujaf-187	112	16	on	on	ADP
gujaf-187	112	17	the	the	DET
gujaf-187	112	18	assets	asset	NOUN
gujaf-187	112	19	it	it	PRON
gujaf-187	112	20	has	have	VERB
gujaf-187	112	21	available	available	ADJ
gujaf-187	112	22	for	for	ADP
gujaf-187	112	23	use	use	NOUN
gujaf-187	112	24	(	(	PUNCT
gujaf-187	112	25	warren	warren	PROPN
gujaf-187	112	26	,	,	PUNCT
gujaf-187	112	27	et	et	PROPN
gujaf-187	112	28	al	al	PROPN
gujaf-187	112	29	.	.	PROPN
gujaf-187	112	30	,	,	PUNCT
gujaf-187	112	31	2014	2014	NUM
gujaf-187	112	32	)	)	PUNCT
gujaf-187	112	33	.	.	PUNCT
gujaf-187	113	1	the	the	DET
gujaf-187	113	2	ability	ability	NOUN
gujaf-187	113	3	of	of	ADP
gujaf-187	113	4	a	a	DET
gujaf-187	113	5	company	company	NOUN
gujaf-187	113	6	to	to	PART
gujaf-187	113	7	generate	generate	VERB
gujaf-187	113	8	profits	profit	NOUN
gujaf-187	113	9	both	both	CCONJ
gujaf-187	113	10	now	now	ADV
gujaf-187	113	11	gusau	gusau	ADJ
gujaf-187	113	12	journal	journal	NOUN
gujaf-187	113	13	of	of	ADP
gujaf-187	113	14	accounting	accounting	NOUN
gujaf-187	113	15	and	and	CCONJ
gujaf-187	113	16	finance	finance	NOUN
gujaf-187	113	17	,	,	PUNCT
gujaf-187	113	18	vol	vol	NOUN
gujaf-187	113	19	.	.	PROPN
gujaf-187	113	20	3	3	NUM
gujaf-187	113	21	,	,	PUNCT
gujaf-187	113	22	issue	issue	NOUN
gujaf-187	113	23	3	3	NUM
gujaf-187	113	24	,	,	PUNCT
gujaf-187	113	25	october	october	PROPN
gujaf-187	113	26	,	,	PUNCT
gujaf-187	113	27	2022	2022	NUM
gujaf-187	113	28	160	160	NUM
gujaf-187	113	29	and	and	CCONJ
gujaf-187	113	30	in	in	ADP
gujaf-187	113	31	the	the	DET
gujaf-187	113	32	future	future	NOUN
gujaf-187	113	33	is	be	AUX
gujaf-187	113	34	critical	critical	ADJ
gujaf-187	113	35	to	to	ADP
gujaf-187	113	36	its	its	PRON
gujaf-187	113	37	growth	growth	NOUN
gujaf-187	113	38	.	.	PUNCT
gujaf-187	114	1	stakeholders	stakeholder	NOUN
gujaf-187	114	2	can	can	AUX
gujaf-187	114	3	use	use	VERB
gujaf-187	114	4	metrics	metric	NOUN
gujaf-187	114	5	like	like	ADP
gujaf-187	114	6	profitability	profitability	NOUN
gujaf-187	114	7	to	to	PART
gujaf-187	114	8	analyze	analyze	VERB
gujaf-187	114	9	a	a	DET
gujaf-187	114	10	company	company	NOUN
gujaf-187	114	11	’s	’s	PART
gujaf-187	114	12	historical	historical	ADJ
gujaf-187	114	13	financial	financial	ADJ
gujaf-187	114	14	performance	performance	NOUN
gujaf-187	114	15	and	and	CCONJ
gujaf-187	114	16	currentfinancial	currentfinancial	ADJ
gujaf-187	114	17	status	status	NOUN
gujaf-187	114	18	,	,	PUNCT
gujaf-187	114	19	according	accord	VERB
gujaf-187	114	20	to	to	ADP
gujaf-187	114	21	erasmus	erasmus	PROPN
gujaf-187	114	22	,	,	PUNCT
gujaf-187	114	23	(	(	PUNCT
gujaf-187	114	24	2008	2008	NUM
gujaf-187	114	25	)	)	PUNCT
gujaf-187	114	26	.	.	PUNCT
gujaf-187	115	1	it	it	PRON
gujaf-187	115	2	is	be	AUX
gujaf-187	115	3	also	also	ADV
gujaf-187	115	4	employed	employ	VERB
gujaf-187	115	5	as	as	ADP
gujaf-187	115	6	a	a	DET
gujaf-187	115	7	broad	broad	ADJ
gujaf-187	115	8	indicator	indicator	NOUN
gujaf-187	115	9	of	of	ADP
gujaf-187	115	10	a	a	DET
gujaf-187	115	11	company	company	NOUN
gujaf-187	115	12	’s	’s	PART
gujaf-187	115	13	long	long	ADJ
gujaf-187	115	14	-	-	PUNCT
gujaf-187	115	15	term	term	NOUN
gujaf-187	115	16	financial	financial	ADJ
gujaf-187	115	17	health	health	NOUN
gujaf-187	115	18	.	.	PUNCT
gujaf-187	116	1	measures	measure	NOUN
gujaf-187	116	2	of	of	ADP
gujaf-187	116	3	profitability	profitability	NOUN
gujaf-187	116	4	include	include	VERB
gujaf-187	116	5	return	return	NOUN
gujaf-187	116	6	on	on	ADP
gujaf-187	116	7	investment	investment	NOUN
gujaf-187	116	8	(	(	PUNCT
gujaf-187	116	9	roi	roi	NOUN
gujaf-187	116	10	)	)	PUNCT
gujaf-187	116	11	,	,	PUNCT
gujaf-187	116	12	return	return	VERB
gujaf-187	116	13	on	on	ADP
gujaf-187	116	14	assets	asset	NOUN
gujaf-187	116	15	(	(	PUNCT
gujaf-187	116	16	roa	roa	NOUN
gujaf-187	116	17	)	)	PUNCT
gujaf-187	116	18	,	,	PUNCT
gujaf-187	116	19	value	value	NOUN
gujaf-187	116	20	added	add	VERB
gujaf-187	116	21	(	(	PUNCT
gujaf-187	116	22	var	var	NOUN
gujaf-187	116	23	)	)	PUNCT
gujaf-187	116	24	,	,	PUNCT
gujaf-187	116	25	and	and	CCONJ
gujaf-187	116	26	other	other	ADJ
gujaf-187	116	27	financial	financial	ADJ
gujaf-187	116	28	measures	measure	NOUN
gujaf-187	116	29	of	of	ADP
gujaf-187	116	30	a	a	DET
gujaf-187	116	31	company’sperformance	company’sperformance	NOUN
gujaf-187	116	32	.	.	PUNCT
gujaf-187	117	1	there	there	PRON
gujaf-187	117	2	are	be	VERB
gujaf-187	117	3	a	a	DET
gujaf-187	117	4	variety	variety	NOUN
gujaf-187	117	5	of	of	ADP
gujaf-187	117	6	ratios	ratio	NOUN
gujaf-187	117	7	that	that	PRON
gujaf-187	117	8	may	may	AUX
gujaf-187	117	9	be	be	AUX
gujaf-187	117	10	used	use	VERB
gujaf-187	117	11	to	to	PART
gujaf-187	117	12	gauge	gauge	VERB
gujaf-187	117	13	a	a	DET
gujaf-187	117	14	company	company	NOUN
gujaf-187	117	15	’s	’s	PART
gujaf-187	117	16	profitability	profitability	NOUN
gujaf-187	117	17	(	(	PUNCT
gujaf-187	117	18	hill	hill	PROPN
gujaf-187	117	19	,	,	PUNCT
gujaf-187	117	20	jones	jones	PROPN
gujaf-187	117	21	,	,	PUNCT
gujaf-187	117	22	&	&	CCONJ
gujaf-187	117	23	schilling	schilling	NOUN
gujaf-187	117	24	,	,	PUNCT
gujaf-187	117	25	2015	2015	NUM
gujaf-187	117	26	)	)	PUNCT
gujaf-187	117	27	.	.	PUNCT
gujaf-187	118	1	according	accord	VERB
gujaf-187	118	2	to	to	ADP
gujaf-187	118	3	ebrahim	ebrahim	PROPN
gujaf-187	118	4	,	,	PUNCT
gujaf-187	118	5	et	et	PROPN
gujaf-187	118	6	al	al	PROPN
gujaf-187	118	7	.	.	PROPN
gujaf-187	118	8	,	,	PUNCT
gujaf-187	118	9	(	(	PUNCT
gujaf-187	118	10	2014	2014	NUM
gujaf-187	118	11	)	)	PUNCT
gujaf-187	118	12	,	,	PUNCT
gujaf-187	118	13	profitability	profitability	NOUN
gujaf-187	118	14	may	may	AUX
gujaf-187	118	15	be	be	AUX
gujaf-187	118	16	measured	measure	VERB
gujaf-187	118	17	in	in	ADP
gujaf-187	118	18	terms	term	NOUN
gujaf-187	118	19	ofroa	ofroa	ADJ
gujaf-187	118	20	,	,	PUNCT
gujaf-187	118	21	roe	roe	NOUN
gujaf-187	118	22	,	,	PUNCT
gujaf-187	118	23	profit	profit	NOUN
gujaf-187	118	24	margin	margin	NOUN
gujaf-187	118	25	(	(	PUNCT
gujaf-187	118	26	pm	pm	NOUN
gujaf-187	118	27	)	)	PUNCT
gujaf-187	118	28	,	,	PUNCT
gujaf-187	118	29	earnings	earning	NOUN
gujaf-187	118	30	per	per	ADP
gujaf-187	118	31	share	share	NOUN
gujaf-187	118	32	(	(	PUNCT
gujaf-187	118	33	eps	eps	PROPN
gujaf-187	118	34	)	)	PUNCT
gujaf-187	118	35	,	,	PUNCT
gujaf-187	118	36	and	and	CCONJ
gujaf-187	118	37	return	return	VERB
gujaf-187	118	38	on	on	ADP
gujaf-187	118	39	investment	investment	NOUN
gujaf-187	118	40	(	(	PUNCT
gujaf-187	118	41	eps	eps	PROPN
gujaf-187	118	42	)	)	PUNCT
gujaf-187	118	43	.	.	PUNCT
gujaf-187	119	1	return	return	NOUN
gujaf-187	119	2	on	on	ADP
gujaf-187	119	3	investment	investment	NOUN
gujaf-187	119	4	(	(	PUNCT
gujaf-187	119	5	roi	roi	NOUN
gujaf-187	119	6	)	)	PUNCT
gujaf-187	119	7	,	,	PUNCT
gujaf-187	119	8	return	return	VERB
gujaf-187	119	9	on	on	ADP
gujaf-187	119	10	capital	capital	NOUN
gujaf-187	119	11	employed	employ	VERB
gujaf-187	119	12	(	(	PUNCT
gujaf-187	119	13	roce	roce	NOUN
gujaf-187	119	14	)	)	PUNCT
gujaf-187	119	15	,	,	PUNCT
gujaf-187	119	16	growth	growth	NOUN
gujaf-187	119	17	in	in	ADP
gujaf-187	119	18	sales	sale	NOUN
gujaf-187	119	19	(	(	PUNCT
gujaf-187	119	20	gro	gro	NOUN
gujaf-187	119	21	)	)	PUNCT
gujaf-187	119	22	,	,	PUNCT
gujaf-187	119	23	among	among	ADP
gujaf-187	119	24	others	other	NOUN
gujaf-187	119	25	.	.	PUNCT
gujaf-187	120	1	thus	thus	ADV
gujaf-187	120	2	,	,	PUNCT
gujaf-187	120	3	the	the	DET
gujaf-187	120	4	importance	importance	NOUN
gujaf-187	120	5	of	of	ADP
gujaf-187	120	6	segment	segment	NOUN
gujaf-187	120	7	reporting	report	VERB
gujaf-187	120	8	in	in	ADP
gujaf-187	120	9	allowing	allow	VERB
gujaf-187	120	10	users	user	NOUN
gujaf-187	120	11	of	of	ADP
gujaf-187	120	12	financial	financial	ADJ
gujaf-187	120	13	reports	report	NOUN
gujaf-187	120	14	toassess	toassess	ADV
gujaf-187	120	15	and	and	CCONJ
gujaf-187	120	16	make	make	VERB
gujaf-187	120	17	informed	informed	ADJ
gujaf-187	120	18	decisions	decision	NOUN
gujaf-187	120	19	on	on	ADP
gujaf-187	120	20	the	the	DET
gujaf-187	120	21	true	true	ADJ
gujaf-187	120	22	position	position	NOUN
gujaf-187	120	23	and	and	CCONJ
gujaf-187	120	24	performance	performance	NOUN
gujaf-187	120	25	of	of	ADP
gujaf-187	120	26	business	business	NOUN
gujaf-187	120	27	and	and	CCONJ
gujaf-187	120	28	geographic	geographic	ADJ
gujaf-187	120	29	segments	segment	NOUN
gujaf-187	120	30	a	a	DET
gujaf-187	120	31	diversified	diversified	ADJ
gujaf-187	120	32	entity	entity	NOUN
gujaf-187	120	33	is	be	AUX
gujaf-187	120	34	operating	operate	VERB
gujaf-187	120	35	,	,	PUNCT
gujaf-187	120	36	and	and	CCONJ
gujaf-187	120	37	thus	thus	ADV
gujaf-187	120	38	affects	affect	VERB
gujaf-187	120	39	the	the	DET
gujaf-187	120	40	profitability	profitability	NOUN
gujaf-187	120	41	on	on	ADP
gujaf-187	120	42	how	how	SCONJ
gujaf-187	120	43	efficiently	efficiently	ADV
gujaf-187	120	44	a	a	DET
gujaf-187	120	45	company	company	NOUN
gujaf-187	120	46	uses	use	VERB
gujaf-187	120	47	its	its	PRON
gujaf-187	120	48	resources	resource	NOUN
gujaf-187	120	49	,	,	PUNCT
gujaf-187	120	50	is	be	AUX
gujaf-187	120	51	further	far	ADV
gujaf-187	120	52	demonstrated	demonstrate	VERB
gujaf-187	120	53	.	.	PUNCT
gujaf-187	121	1	as	as	ADP
gujaf-187	121	2	a	a	DET
gujaf-187	121	3	result	result	NOUN
gujaf-187	121	4	,	,	PUNCT
gujaf-187	121	5	several	several	ADJ
gujaf-187	121	6	investigations	investigation	NOUN
gujaf-187	121	7	on	on	ADP
gujaf-187	121	8	the	the	DET
gujaf-187	121	9	link	link	NOUN
gujaf-187	121	10	between	between	ADP
gujaf-187	121	11	human	human	ADJ
gujaf-187	121	12	resource	resource	NOUN
gujaf-187	121	13	accounting	accounting	NOUN
gujaf-187	121	14	and	and	CCONJ
gujaf-187	121	15	financial	financial	ADJ
gujaf-187	121	16	performance	performance	NOUN
gujaf-187	121	17	have	have	AUX
gujaf-187	121	18	been	be	AUX
gujaf-187	121	19	carried	carry	VERB
gujaf-187	121	20	out	out	ADP
gujaf-187	121	21	.	.	PUNCT
gujaf-187	122	1	except	except	SCONJ
gujaf-187	122	2	for	for	ADP
gujaf-187	122	3	the	the	DET
gujaf-187	122	4	study	study	NOUN
gujaf-187	122	5	by	by	ADP
gujaf-187	122	6	ofurum	ofurum	PROPN
gujaf-187	122	7	and	and	CCONJ
gujaf-187	122	8	adeola	adeola	PROPN
gujaf-187	122	9	(	(	PUNCT
gujaf-187	122	10	2018	2018	NUM
gujaf-187	122	11	)	)	PUNCT
gujaf-187	122	12	,	,	PUNCT
gujaf-187	122	13	which	which	PRON
gujaf-187	122	14	found	find	VERB
gujaf-187	122	15	no	no	DET
gujaf-187	122	16	correlation	correlation	NOUN
gujaf-187	122	17	between	between	ADP
gujaf-187	122	18	human	human	ADJ
gujaf-187	122	19	resource	resource	NOUN
gujaf-187	122	20	accounting	accounting	NOUN
gujaf-187	122	21	and	and	CCONJ
gujaf-187	122	22	financial	financial	ADJ
gujaf-187	122	23	performance	performance	NOUN
gujaf-187	122	24	,	,	PUNCT
gujaf-187	122	25	all	all	DET
gujaf-187	122	26	studies	study	NOUN
gujaf-187	122	27	(	(	PUNCT
gujaf-187	122	28	such	such	ADJ
gujaf-187	122	29	as	as	ADP
gujaf-187	122	30	ijeoma	ijeoma	NOUN
gujaf-187	122	31	and	and	CCONJ
gujaf-187	122	32	aronu	aronu	NOUN
gujaf-187	122	33	(	(	PUNCT
gujaf-187	122	34	2013	2013	NUM
gujaf-187	122	35	)	)	PUNCT
gujaf-187	122	36	,	,	PUNCT
gujaf-187	122	37	ofe	ofe	INTJ
gujaf-187	122	38	and	and	CCONJ
gujaf-187	122	39	david	david	PROPN
gujaf-187	122	40	(	(	PUNCT
gujaf-187	122	41	2018	2018	NUM
gujaf-187	122	42	)	)	PUNCT
gujaf-187	122	43	,	,	PUNCT
gujaf-187	122	44	okpako	okpako	NOUN
gujaf-187	122	45	,	,	PUNCT
gujaf-187	122	46	et	et	PROPN
gujaf-187	122	47	al	al	PROPN
gujaf-187	122	48	.	.	PROPN
gujaf-187	122	49	,	,	PUNCT
gujaf-187	122	50	(	(	PUNCT
gujaf-187	122	51	2014	2014	NUM
gujaf-187	122	52	)	)	PUNCT
gujaf-187	122	53	,	,	PUNCT
gujaf-187	122	54	oladele	oladele	PROPN
gujaf-187	122	55	,	,	PUNCT
gujaf-187	122	56	et	et	PROPN
gujaf-187	122	57	al	al	PROPN
gujaf-187	122	58	.	.	PROPN
gujaf-187	122	59	,(2018	,(2018	PROPN
gujaf-187	122	60	)	)	PUNCT
gujaf-187	122	61	,	,	PUNCT
gujaf-187	122	62	and	and	CCONJ
gujaf-187	122	63	oladele	oladele	PROPN
gujaf-187	122	64	,	,	PUNCT
gujaf-187	122	65	et	et	PROPN
gujaf-187	122	66	al	al	PROPN
gujaf-187	122	67	.	.	PROPN
gujaf-187	122	68	,	,	PUNCT
gujaf-187	122	69	(	(	PUNCT
gujaf-187	122	70	2018	2018	NUM
gujaf-187	122	71	)	)	PUNCT
gujaf-187	122	72	,	,	PUNCT
gujaf-187	122	73	prince	prince	PROPN
gujaf-187	122	74	,	,	PUNCT
gujaf-187	122	75	et	et	PROPN
gujaf-187	122	76	al	al	PROPN
gujaf-187	122	77	.	.	PROPN
gujaf-187	122	78	,	,	PUNCT
gujaf-187	122	79	(	(	PUNCT
gujaf-187	122	80	2013	2013	NUM
gujaf-187	122	81	)	)	PUNCT
gujaf-187	122	82	,	,	PUNCT
gujaf-187	122	83	and	and	CCONJ
gujaf-187	122	84	vohra	vohra	NOUN
gujaf-187	122	85	and	and	CCONJ
gujaf-187	122	86	vipla	vipla	NOUN
gujaf-187	122	87	(	(	PUNCT
gujaf-187	122	88	2014	2014	NUM
gujaf-187	122	89	)	)	PUNCT
gujaf-187	122	90	,	,	PUNCT
gujaf-187	122	91	that	that	SCONJ
gujaf-187	122	92	the	the	DET
gujaf-187	122	93	researcher	researcher	NOUN
gujaf-187	122	94	can	can	AUX
gujaf-187	122	95	review	review	VERB
gujaf-187	122	96	about	about	ADP
gujaf-187	122	97	human	human	ADJ
gujaf-187	122	98	resource	resource	NOUN
gujaf-187	122	99	accounting	accounting	NOUN
gujaf-187	122	100	and	and	CCONJ
gujaf-187	122	101	financial	financial	ADJ
gujaf-187	122	102	.	.	PUNCT
gujaf-187	123	1	nevertheless	nevertheless	ADV
gujaf-187	123	2	,	,	PUNCT
gujaf-187	123	3	the	the	DET
gujaf-187	123	4	use	use	NOUN
gujaf-187	123	5	of	of	ADP
gujaf-187	123	6	human	human	ADJ
gujaf-187	123	7	resource	resource	NOUN
gujaf-187	123	8	assures	assure	VERB
gujaf-187	123	9	management	management	NOUN
gujaf-187	123	10	efficiency	efficiency	NOUN
gujaf-187	123	11	.	.	PUNCT
gujaf-187	124	1	however	however	ADV
gujaf-187	124	2	,	,	PUNCT
gujaf-187	124	3	based	base	VERB
gujaf-187	124	4	on	on	ADP
gujaf-187	124	5	the	the	DET
gujaf-187	124	6	assertion	assertion	NOUN
gujaf-187	124	7	by	by	ADP
gujaf-187	124	8	the	the	DET
gujaf-187	124	9	president	president	NOUN
gujaf-187	124	10	,	,	PUNCT
gujaf-187	124	11	chartered	chartered	PROPN
gujaf-187	124	12	institute	institute	PROPN
gujaf-187	124	13	of	of	ADP
gujaf-187	124	14	bankers	bankers	PROPN
gujaf-187	124	15	of	of	ADP
gujaf-187	124	16	nigeria	nigeria	PROPN
gujaf-187	124	17	the	the	DET
gujaf-187	124	18	researchers	researcher	NOUN
gujaf-187	124	19	’	'	PUNCT
gujaf-187	124	20	found	find	VERB
gujaf-187	124	21	the	the	DET
gujaf-187	124	22	available	available	ADJ
gujaf-187	124	23	literature	literature	NOUN
gujaf-187	124	24	inconsistent	inconsistent	ADJ
gujaf-187	124	25	and	and	CCONJ
gujaf-187	124	26	therefore	therefore	ADV
gujaf-187	124	27	seeks	seek	VERB
gujaf-187	124	28	to	to	PART
gujaf-187	124	29	re	re	VERB
gujaf-187	124	30	-	-	VERB
gujaf-187	124	31	examine	examine	VERB
gujaf-187	124	32	the	the	DET
gujaf-187	124	33	relationship	relationship	NOUN
gujaf-187	124	34	between	between	ADP
gujaf-187	124	35	human	human	ADJ
gujaf-187	124	36	resource	resource	NOUN
gujaf-187	124	37	accounting	accounting	NOUN
gujaf-187	124	38	and	and	CCONJ
gujaf-187	124	39	financial	financial	ADJ
gujaf-187	124	40	performance	performance	NOUN
gujaf-187	124	41	of	of	ADP
gujaf-187	124	42	deposit	deposit	NOUN
gujaf-187	124	43	money	money	NOUN
gujaf-187	124	44	banks	bank	NOUN
gujaf-187	124	45	in	in	ADP
gujaf-187	124	46	nigeria	nigeria	PROPN
gujaf-187	124	47	.	.	PUNCT
gujaf-187	125	1	gusau	gusau	PROPN
gujaf-187	125	2	journal	journal	PROPN
gujaf-187	125	3	of	of	ADP
gujaf-187	125	4	accounting	accounting	NOUN
gujaf-187	125	5	and	and	CCONJ
gujaf-187	125	6	finance	finance	NOUN
gujaf-187	125	7	,	,	PUNCT
gujaf-187	125	8	vol	vol	NOUN
gujaf-187	125	9	.	.	PROPN
gujaf-187	125	10	3	3	NUM
gujaf-187	125	11	,	,	PUNCT
gujaf-187	125	12	issue	issue	NOUN
gujaf-187	125	13	3	3	NUM
gujaf-187	125	14	,	,	PUNCT
gujaf-187	125	15	october	october	PROPN
gujaf-187	125	16	,	,	PUNCT
gujaf-187	125	17	2022	2022	NUM
gujaf-187	125	18	161	161	NUM
gujaf-187	125	19	moreover	moreover	ADV
gujaf-187	125	20	,	,	PUNCT
gujaf-187	125	21	the	the	DET
gujaf-187	125	22	choice	choice	NOUN
gujaf-187	125	23	of	of	ADP
gujaf-187	125	24	this	this	DET
gujaf-187	125	25	domain	domain	NOUN
gujaf-187	125	26	is	be	AUX
gujaf-187	125	27	because	because	SCONJ
gujaf-187	125	28	,	,	PUNCT
gujaf-187	125	29	the	the	DET
gujaf-187	125	30	banking	banking	NOUN
gujaf-187	125	31	business	business	NOUN
gujaf-187	125	32	relies	rely	VERB
gujaf-187	125	33	heavily	heavily	ADV
gujaf-187	125	34	on	on	ADP
gujaf-187	125	35	its	its	PRON
gujaf-187	125	36	humanresources	humanresource	NOUN
gujaf-187	125	37	,	,	PUNCT
gujaf-187	125	38	making	make	VERB
gujaf-187	125	39	hrm	hrm	PROPN
gujaf-187	125	40	crucial	crucial	ADJ
gujaf-187	125	41	.	.	PUNCT
gujaf-187	126	1	banks	bank	NOUN
gujaf-187	126	2	have	have	VERB
gujaf-187	126	3	significant	significant	ADJ
gujaf-187	126	4	difficulties	difficulty	NOUN
gujaf-187	126	5	in	in	ADP
gujaf-187	126	6	human	human	ADJ
gujaf-187	126	7	resource	resource	NOUN
gujaf-187	126	8	management	management	NOUN
gujaf-187	126	9	and	and	CCONJ
gujaf-187	126	10	risk	risk	NOUN
gujaf-187	126	11	management	management	NOUN
gujaf-187	126	12	.	.	PUNCT
gujaf-187	127	1	in	in	ADP
gujaf-187	127	2	the	the	DET
gujaf-187	127	3	banking	banking	NOUN
gujaf-187	127	4	industry	industry	NOUN
gujaf-187	127	5	,	,	PUNCT
gujaf-187	127	6	your	your	PRON
gujaf-187	127	7	performance	performance	NOUN
gujaf-187	127	8	is	be	AUX
gujaf-187	127	9	directly	directly	ADV
gujaf-187	127	10	proportional	proportional	ADJ
gujaf-187	127	11	to	to	ADP
gujaf-187	127	12	how	how	SCONJ
gujaf-187	127	13	well	well	ADV
gujaf-187	127	14	you	you	PRON
gujaf-187	127	15	manage	manage	VERB
gujaf-187	127	16	both	both	DET
gujaf-187	127	17	the	the	DET
gujaf-187	127	18	people	people	NOUN
gujaf-187	127	19	and	and	CCONJ
gujaf-187	127	20	the	the	DET
gujaf-187	127	21	risks	risk	NOUN
gujaf-187	127	22	associated	associate	VERB
gujaf-187	127	23	with	with	ADP
gujaf-187	127	24	running	run	VERB
gujaf-187	127	25	the	the	DET
gujaf-187	127	26	firm	firm	NOUN
gujaf-187	127	27	.	.	PUNCT
gujaf-187	128	1	there	there	PRON
gujaf-187	128	2	may	may	AUX
gujaf-187	128	3	not	not	PART
gujaf-187	128	4	be	be	AUX
gujaf-187	128	5	enough	enough	ADJ
gujaf-187	128	6	competent	competent	ADJ
gujaf-187	128	7	workers	worker	NOUN
gujaf-187	128	8	to	to	PART
gujaf-187	128	9	make	make	VERB
gujaf-187	128	10	risk	risk	NOUN
gujaf-187	128	11	management	management	NOUN
gujaf-187	128	12	effective	effective	ADJ
gujaf-187	128	13	.	.	PUNCT
gujaf-187	129	1	in	in	ADP
gujaf-187	129	2	the	the	DET
gujaf-187	129	3	past	past	NOUN
gujaf-187	129	4	,	,	PUNCT
gujaf-187	129	5	and	and	CCONJ
gujaf-187	129	6	in	in	ADP
gujaf-187	129	7	the	the	DET
gujaf-187	129	8	future	future	NOUN
gujaf-187	129	9	,	,	PUNCT
gujaf-187	129	10	banking	banking	NOUN
gujaf-187	129	11	will	will	AUX
gujaf-187	129	12	remain	remain	VERB
gujaf-187	129	13	a	a	DET
gujaf-187	129	14	“	"	PUNCT
gujaf-187	129	15	people	people	NOUN
gujaf-187	129	16	business	business	NOUN
gujaf-187	129	17	”	"	PUNCT
gujaf-187	129	18	.	.	PUNCT
gujaf-187	130	1	while	while	SCONJ
gujaf-187	130	2	cost	cost	NOUN
gujaf-187	130	3	is	be	AUX
gujaf-187	130	4	a	a	DET
gujaf-187	130	5	major	major	ADJ
gujaf-187	130	6	factor	factor	NOUN
gujaf-187	130	7	for	for	ADP
gujaf-187	130	8	manycustomers	manycustomer	NOUN
gujaf-187	130	9	,	,	PUNCT
gujaf-187	130	10	it	it	PRON
gujaf-187	130	11	is	be	AUX
gujaf-187	130	12	not	not	PART
gujaf-187	130	13	the	the	DET
gujaf-187	130	14	only	only	ADJ
gujaf-187	130	15	factor	factor	NOUN
gujaf-187	130	16	in	in	ADP
gujaf-187	130	17	choosing	choose	VERB
gujaf-187	130	18	a	a	DET
gujaf-187	130	19	bank	bank	NOUN
gujaf-187	130	20	.	.	PUNCT
gujaf-187	131	1	therefore	therefore	ADV
gujaf-187	131	2	,	,	PUNCT
gujaf-187	131	3	the	the	DET
gujaf-187	131	4	specific	specific	ADJ
gujaf-187	131	5	objectives	objective	NOUN
gujaf-187	131	6	are	be	AUX
gujaf-187	131	7	to	to	PART
gujaf-187	131	8	determine	determine	VERB
gujaf-187	131	9	the	the	DET
gujaf-187	131	10	effect	effect	NOUN
gujaf-187	131	11	of	of	ADP
gujaf-187	131	12	staff	staff	NOUN
gujaf-187	131	13	cost	cost	NOUN
gujaf-187	131	14	and	and	CCONJ
gujaf-187	131	15	directors	director	NOUN
gujaf-187	131	16	’	’	PART
gujaf-187	131	17	remunerations	remuneration	NOUN
gujaf-187	131	18	on	on	ADP
gujaf-187	131	19	financial	financial	ADJ
gujaf-187	131	20	performance	performance	NOUN
gujaf-187	131	21	of	of	ADP
gujaf-187	131	22	listed	list	VERB
gujaf-187	131	23	deposit	deposit	NOUN
gujaf-187	131	24	money	money	NOUN
gujaf-187	131	25	banks	bank	NOUN
gujaf-187	131	26	in	in	ADP
gujaf-187	131	27	nigeria	nigeria	PROPN
gujaf-187	131	28	,	,	PUNCT
gujaf-187	131	29	also	also	ADV
gujaf-187	131	30	hypothesize	hypothesize	VERB
gujaf-187	131	31	that	that	SCONJ
gujaf-187	131	32	staff	staff	NOUN
gujaf-187	131	33	cost	cost	NOUN
gujaf-187	131	34	and	and	CCONJ
gujaf-187	131	35	directors	director	NOUN
gujaf-187	131	36	’	’	PART
gujaf-187	131	37	remunerations	remuneration	NOUN
gujaf-187	131	38	hasno	hasno	VERB
gujaf-187	131	39	significant	significant	ADJ
gujaf-187	131	40	effect	effect	NOUN
gujaf-187	131	41	on	on	ADP
gujaf-187	131	42	the	the	DET
gujaf-187	131	43	financial	financial	ADJ
gujaf-187	131	44	performance	performance	NOUN
gujaf-187	131	45	of	of	ADP
gujaf-187	131	46	listed	list	VERB
gujaf-187	131	47	deposit	deposit	NOUN
gujaf-187	131	48	money	money	NOUN
gujaf-187	131	49	banks	bank	NOUN
gujaf-187	131	50	in	in	ADP
gujaf-187	131	51	nigeria	nigeria	PROPN
gujaf-187	131	52	.	.	PUNCT
gujaf-187	132	1	thus	thus	ADV
gujaf-187	132	2	,	,	PUNCT
gujaf-187	132	3	the	the	DET
gujaf-187	132	4	section	section	NOUN
gujaf-187	132	5	covers	cover	VERB
gujaf-187	132	6	the	the	DET
gujaf-187	132	7	literature	literature	PROPN
gujaf-187	132	8	review	review	NOUN
gujaf-187	132	9	.	.	PUNCT
gujaf-187	133	1	2	2	X
gujaf-187	133	2	.	.	X
gujaf-187	133	3	literature	literature	NOUN
gujaf-187	133	4	review	review	PROPN
gujaf-187	133	5	concept	concept	NOUN
gujaf-187	133	6	of	of	ADP
gujaf-187	133	7	human	human	ADJ
gujaf-187	133	8	resources	resource	NOUN
gujaf-187	133	9	accounting	accounting	PROPN
gujaf-187	133	10	jasrotia	jasrotia	PROPN
gujaf-187	133	11	(	(	PUNCT
gujaf-187	133	12	2004	2004	NUM
gujaf-187	133	13	)	)	PUNCT
gujaf-187	133	14	defines	define	VERB
gujaf-187	133	15	human	human	ADJ
gujaf-187	133	16	resource	resource	NOUN
gujaf-187	133	17	accounting	accounting	NOUN
gujaf-187	133	18	(	(	PUNCT
gujaf-187	133	19	hra	hra	PROPN
gujaf-187	133	20	)	)	PUNCT
gujaf-187	133	21	as	as	ADP
gujaf-187	133	22	a	a	DET
gujaf-187	133	23	way	way	NOUN
gujaf-187	133	24	of	of	ADP
gujaf-187	133	25	calculating	calculate	VERB
gujaf-187	133	26	the	the	DET
gujaf-187	133	27	value	value	NOUN
gujaf-187	133	28	and	and	CCONJ
gujaf-187	133	29	cost	cost	NOUN
gujaf-187	133	30	of	of	ADP
gujaf-187	133	31	an	an	DET
gujaf-187	133	32	organization	organization	NOUN
gujaf-187	133	33	’s	’s	PART
gujaf-187	133	34	human	human	ADJ
gujaf-187	133	35	capital	capital	NOUN
gujaf-187	133	36	.	.	PUNCT
gujaf-187	134	1	hra	hra	PROPN
gujaf-187	134	2	is	be	AUX
gujaf-187	134	3	defined	define	VERB
gujaf-187	134	4	more	more	ADV
gujaf-187	134	5	precisely	precisely	ADV
gujaf-187	134	6	by	by	ADP
gujaf-187	134	7	rahaman	rahaman	NOUN
gujaf-187	134	8	,	,	PUNCT
gujaf-187	134	9	et	et	PROPN
gujaf-187	134	10	al	al	PROPN
gujaf-187	134	11	.	.	PROPN
gujaf-187	134	12	,	,	PUNCT
gujaf-187	134	13	(	(	PUNCT
gujaf-187	134	14	2013	2013	NUM
gujaf-187	134	15	)	)	PUNCT
gujaf-187	134	16	as	as	ADP
gujaf-187	134	17	the	the	DET
gujaf-187	134	18	process	process	NOUN
gujaf-187	134	19	by	by	ADP
gujaf-187	134	20	which	which	PRON
gujaf-187	134	21	businesses	business	NOUN
gujaf-187	134	22	and	and	CCONJ
gujaf-187	134	23	other	other	ADJ
gujaf-187	134	24	organizations	organization	NOUN
gujaf-187	134	25	measure	measure	VERB
gujaf-187	134	26	the	the	DET
gujaf-187	134	27	costs	cost	NOUN
gujaf-187	134	28	associated	associate	VERB
gujaf-187	134	29	with	with	ADP
gujaf-187	134	30	recruiting	recruiting	NOUN
gujaf-187	134	31	,	,	PUNCT
gujaf-187	134	32	selecting	selecting	NOUN
gujaf-187	134	33	,	,	PUNCT
gujaf-187	134	34	hiring	hiring	NOUN
gujaf-187	134	35	,	,	PUNCT
gujaf-187	134	36	training	training	NOUN
gujaf-187	134	37	,	,	PUNCT
gujaf-187	134	38	and	and	CCONJ
gujaf-187	134	39	developing	develop	VERB
gujaf-187	134	40	human	human	ADJ
gujaf-187	134	41	assets	asset	NOUN
gujaf-187	134	42	.	.	PUNCT
gujaf-187	135	1	for	for	ADP
gujaf-187	135	2	the	the	DET
gujaf-187	135	3	purposes	purpose	NOUN
gujaf-187	135	4	of	of	ADP
gujaf-187	135	5	valuing	value	VERB
gujaf-187	135	6	and	and	CCONJ
gujaf-187	135	7	reporting	report	VERB
gujaf-187	135	8	on	on	ADP
gujaf-187	135	9	human	human	ADJ
gujaf-187	135	10	resources	resource	NOUN
gujaf-187	135	11	,	,	PUNCT
gujaf-187	135	12	this	this	DET
gujaf-187	135	13	definition	definition	NOUN
gujaf-187	135	14	outlines	outline	VERB
gujaf-187	135	15	what	what	PRON
gujaf-187	135	16	should	should	AUX
gujaf-187	135	17	be	be	AUX
gujaf-187	135	18	considered	consider	VERB
gujaf-187	135	19	an	an	DET
gujaf-187	135	20	expense.in	expense.in	NOUN
gujaf-187	135	21	this	this	DET
gujaf-187	135	22	study	study	NOUN
gujaf-187	135	23	,	,	PUNCT
gujaf-187	135	24	the	the	DET
gujaf-187	135	25	term	term	NOUN
gujaf-187	135	26	hra	hra	PROPN
gujaf-187	135	27	is	be	AUX
gujaf-187	135	28	used	use	VERB
gujaf-187	135	29	to	to	PART
gujaf-187	135	30	describe	describe	VERB
gujaf-187	135	31	the	the	DET
gujaf-187	135	32	economic	economic	ADJ
gujaf-187	135	33	worth	worth	NOUN
gujaf-187	135	34	of	of	ADP
gujaf-187	135	35	employees	employee	NOUN
gujaf-187	135	36	to	to	ADP
gujaf-187	135	37	a	a	DET
gujaf-187	135	38	business	business	NOUN
gujaf-187	135	39	.	.	PUNCT
gujaf-187	136	1	human	human	ADJ
gujaf-187	136	2	resource	resource	NOUN
gujaf-187	136	3	accounting	accounting	NOUN
gujaf-187	136	4	is	be	AUX
gujaf-187	136	5	a	a	DET
gujaf-187	136	6	method	method	NOUN
gujaf-187	136	7	for	for	ADP
gujaf-187	136	8	calculating	calculate	VERB
gujaf-187	136	9	the	the	DET
gujaf-187	136	10	monetary	monetary	ADJ
gujaf-187	136	11	and	and	CCONJ
gujaf-187	136	12	intangible	intangible	ADJ
gujaf-187	136	13	benefits	benefit	NOUN
gujaf-187	136	14	of	of	ADP
gujaf-187	136	15	an	an	DET
gujaf-187	136	16	organization	organization	NOUN
gujaf-187	136	17	's	's	PART
gujaf-187	136	18	workforce	workforce	NOUN
gujaf-187	136	19	.	.	PUNCT
gujaf-187	137	1	it	it	PRON
gujaf-187	137	2	entails	entail	VERB
gujaf-187	137	3	calculating	calculate	VERB
gujaf-187	137	4	how	how	SCONJ
gujaf-187	137	5	much	much	ADJ
gujaf-187	137	6	it	it	PRON
gujaf-187	137	7	costs	cost	VERB
gujaf-187	137	8	to	to	PART
gujaf-187	137	9	find	find	VERB
gujaf-187	137	10	,	,	PUNCT
gujaf-187	137	11	interview	interview	NOUN
gujaf-187	137	12	,	,	PUNCT
gujaf-187	137	13	hire	hire	NOUN
gujaf-187	137	14	,	,	PUNCT
gujaf-187	137	15	train	train	NOUN
gujaf-187	137	16	,	,	PUNCT
gujaf-187	137	17	and	and	CCONJ
gujaf-187	137	18	develop	develop	VERB
gujaf-187	137	19	personnel	personnel	NOUN
gujaf-187	137	20	,	,	PUNCT
gujaf-187	137	21	as	as	ADV
gujaf-187	137	22	well	well	ADV
gujaf-187	137	23	as	as	ADP
gujaf-187	137	24	estimating	estimate	VERB
gujaf-187	137	25	how	how	SCONJ
gujaf-187	137	26	much	much	ADJ
gujaf-187	137	27	such	such	ADJ
gujaf-187	137	28	workers	worker	NOUN
gujaf-187	137	29	are	be	AUX
gujaf-187	137	30	worth	worth	ADJ
gujaf-187	137	31	financially	financially	ADV
gujaf-187	137	32	to	to	ADP
gujaf-187	137	33	the	the	DET
gujaf-187	137	34	company	company	NOUN
gujaf-187	137	35	.	.	PUNCT
gujaf-187	138	1	accounting	account	VERB
gujaf-187	138	2	for	for	ADP
gujaf-187	138	3	human	human	ADJ
gujaf-187	138	4	resources	resource	NOUN
gujaf-187	138	5	allows	allow	VERB
gujaf-187	138	6	businesses	business	NOUN
gujaf-187	138	7	to	to	PART
gujaf-187	138	8	better	well	ADV
gujaf-187	138	9	allocate	allocate	VERB
gujaf-187	138	10	funds	fund	NOUN
gujaf-187	138	11	and	and	CCONJ
gujaf-187	138	12	better	well	ADV
gujaf-187	138	13	utilize	utilize	VERB
gujaf-187	138	14	their	their	PRON
gujaf-187	138	15	most	most	ADV
gujaf-187	138	16	valuable	valuable	ADJ
gujaf-187	138	17	asset	asset	NOUN
gujaf-187	138	18	:	:	PUNCT
gujaf-187	138	19	their	their	PRON
gujaf-187	138	20	employees	employee	NOUN
gujaf-187	138	21	.	.	PUNCT
gujaf-187	139	1	it	it	PRON
gujaf-187	139	2	's	be	AUX
gujaf-187	139	3	a	a	DET
gujaf-187	139	4	boon	boon	NOUN
gujaf-187	139	5	to	to	ADP
gujaf-187	139	6	hiring	hire	VERB
gujaf-187	139	7	and	and	CCONJ
gujaf-187	139	8	retaining	retain	VERB
gujaf-187	139	9	competent	competent	ADJ
gujaf-187	139	10	staff	staff	NOUN
gujaf-187	139	11	.	.	PUNCT
gujaf-187	140	1	accounting	account	VERB
gujaf-187	140	2	for	for	ADP
gujaf-187	140	3	human	human	ADJ
gujaf-187	140	4	resources	resource	NOUN
gujaf-187	140	5	is	be	AUX
gujaf-187	140	6	done	do	VERB
gujaf-187	140	7	so	so	SCONJ
gujaf-187	140	8	that	that	SCONJ
gujaf-187	140	9	management	management	NOUN
gujaf-187	140	10	may	may	AUX
gujaf-187	140	11	learn	learn	VERB
gujaf-187	140	12	how	how	SCONJ
gujaf-187	140	13	much	much	ADJ
gujaf-187	140	14	their	their	PRON
gujaf-187	140	15	employees	employee	NOUN
gujaf-187	140	16	are	be	AUX
gujaf-187	140	17	costing	cost	VERB
gujaf-187	140	18	them	they	PRON
gujaf-187	140	19	and	and	CCONJ
gujaf-187	140	20	how	how	SCONJ
gujaf-187	140	21	much	much	ADV
gujaf-187	140	22	they	they	PRON
gujaf-187	140	23	are	be	AUX
gujaf-187	140	24	worth	worth	ADJ
gujaf-187	140	25	(	(	PUNCT
gujaf-187	140	26	ofurum	ofurum	PROPN
gujaf-187	140	27	&	&	CCONJ
gujaf-187	140	28	adeola	adeola	PROPN
gujaf-187	140	29	,	,	PUNCT
gujaf-187	140	30	2018	2018	NUM
gujaf-187	140	31	)	)	PUNCT
gujaf-187	140	32	.	.	PUNCT
gujaf-187	141	1	benefits	benefit	NOUN
gujaf-187	141	2	of	of	ADP
gujaf-187	141	3	human	human	ADJ
gujaf-187	141	4	resource	resource	NOUN
gujaf-187	141	5	accounting	account	VERB
gujaf-187	141	6	hra	hra	PROPN
gujaf-187	141	7	valuation	valuation	NOUN
gujaf-187	141	8	approaches	approach	NOUN
gujaf-187	141	9	have	have	VERB
gujaf-187	141	10	their	their	PRON
gujaf-187	141	11	advantages	advantage	NOUN
gujaf-187	141	12	and	and	CCONJ
gujaf-187	141	13	limits	limit	NOUN
gujaf-187	141	14	,	,	PUNCT
gujaf-187	141	15	but	but	CCONJ
gujaf-187	141	16	accounting	account	VERB
gujaf-187	141	17	for	for	ADP
gujaf-187	141	18	human	human	PROPN
gujaf-187	141	19	resourcesmay	resourcesmay	PROPN
gujaf-187	141	20	benefit	benefit	VERB
gujaf-187	141	21	an	an	DET
gujaf-187	141	22	organization	organization	NOUN
gujaf-187	141	23	and	and	CCONJ
gujaf-187	141	24	the	the	DET
gujaf-187	141	25	people	people	NOUN
gujaf-187	141	26	who	who	PRON
gujaf-187	141	27	have	have	VERB
gujaf-187	141	28	an	an	DET
gujaf-187	141	29	interest	interest	NOUN
gujaf-187	141	30	in	in	ADP
gujaf-187	141	31	it	it	PRON
gujaf-187	141	32	.	.	PUNCT
gujaf-187	142	1	oluwatoyin	oluwatoyin	PROPN
gujaf-187	142	2	(	(	PUNCT
gujaf-187	142	3	2014	2014	NUM
gujaf-187	142	4	)	)	PUNCT
gujaf-187	142	5	,	,	PUNCT
gujaf-187	142	6	importance	importance	NOUN
gujaf-187	142	7	of	of	ADP
gujaf-187	142	8	human	human	ADJ
gujaf-187	142	9	resources	resource	NOUN
gujaf-187	142	10	accounting	account	VERB
gujaf-187	142	11	as	as	ADP
gujaf-187	142	12	:	:	PUNCT
gujaf-187	142	13	(	(	PUNCT
gujaf-187	142	14	i	i	NOUN
gujaf-187	142	15	)	)	PUNCT
gujaf-187	142	16	managers	manager	NOUN
gujaf-187	142	17	may	may	AUX
gujaf-187	142	18	use	use	VERB
gujaf-187	142	19	human	human	ADJ
gujaf-187	142	20	resources	resource	NOUN
gujaf-187	142	21	accounting	account	VERB
gujaf-187	142	22	to	to	PART
gujaf-187	142	23	make	make	VERB
gujaf-187	142	24	better	well	ADJ
gujaf-187	142	25	decisions	decision	NOUN
gujaf-187	142	26	about	about	ADP
gujaf-187	142	27	how	how	SCONJ
gujaf-187	142	28	to	to	PART
gujaf-187	142	29	hire	hire	VERB
gujaf-187	142	30	and	and	CCONJ
gujaf-187	142	31	use	use	VERB
gujaf-187	142	32	employees	employee	NOUN
gujaf-187	142	33	.	.	PUNCT
gujaf-187	143	1	ii	ii	X
gujaf-187	143	2	)	)	PUNCT
gujaf-187	143	3	it	it	PRON
gujaf-187	143	4	aids	aid	VERB
gujaf-187	143	5	in	in	ADP
gujaf-187	143	6	personnel	personnel	NOUN
gujaf-187	143	7	decisions	decision	NOUN
gujaf-187	143	8	such	such	ADJ
gujaf-187	143	9	as	as	ADP
gujaf-187	143	10	gusau	gusau	ADJ
gujaf-187	143	11	journal	journal	NOUN
gujaf-187	143	12	of	of	ADP
gujaf-187	143	13	accounting	accounting	NOUN
gujaf-187	143	14	and	and	CCONJ
gujaf-187	143	15	finance	finance	NOUN
gujaf-187	143	16	,	,	PUNCT
gujaf-187	143	17	vol	vol	NOUN
gujaf-187	143	18	.	.	PROPN
gujaf-187	144	1	3	3	NUM
gujaf-187	144	2	,	,	PUNCT
gujaf-187	144	3	issue	issue	NOUN
gujaf-187	144	4	3	3	NUM
gujaf-187	144	5	,	,	PUNCT
gujaf-187	144	6	october	october	PROPN
gujaf-187	144	7	,	,	PUNCT
gujaf-187	144	8	2022	2022	NUM
gujaf-187	144	9	162	162	NUM
gujaf-187	144	10	transfers	transfer	NOUN
gujaf-187	144	11	,	,	PUNCT
gujaf-187	144	12	promotions	promotion	NOUN
gujaf-187	144	13	,	,	PUNCT
gujaf-187	144	14	training	training	NOUN
gujaf-187	144	15	,	,	PUNCT
gujaf-187	144	16	and	and	CCONJ
gujaf-187	144	17	layoffs	layoff	NOUN
gujaf-187	144	18	.	.	PUNCT
gujaf-187	145	1	iii	iii	X
gujaf-187	145	2	)	)	PUNCT
gujaf-187	145	3	it	it	PRON
gujaf-187	145	4	serves	serve	VERB
gujaf-187	145	5	as	as	ADP
gujaf-187	145	6	a	a	DET
gujaf-187	145	7	foundation	foundation	NOUN
gujaf-187	145	8	for	for	ADP
gujaf-187	145	9	the	the	DET
gujaf-187	145	10	allocation	allocation	NOUN
gujaf-187	145	11	of	of	ADP
gujaf-187	145	12	financial	financial	ADJ
gujaf-187	145	13	resources	resource	NOUN
gujaf-187	145	14	in	in	ADP
gujaf-187	145	15	relation	relation	NOUN
gujaf-187	145	16	to	to	ADP
gujaf-187	145	17	human	human	ADJ
gujaf-187	145	18	capital	capital	NOUN
gujaf-187	145	19	.	.	PUNCT
gujaf-187	146	1	iv	iv	X
gujaf-187	146	2	)	)	PUNCT
gujaf-187	146	3	it	it	PRON
gujaf-187	146	4	aids	aid	VERB
gujaf-187	146	5	in	in	ADP
gujaf-187	146	6	analyzing	analyze	VERB
gujaf-187	146	7	the	the	DET
gujaf-187	146	8	costs	cost	NOUN
gujaf-187	146	9	of	of	ADP
gujaf-187	146	10	training	training	NOUN
gujaf-187	146	11	and	and	CCONJ
gujaf-187	146	12	education	education	NOUN
gujaf-187	146	13	for	for	ADP
gujaf-187	146	14	workers	worker	NOUN
gujaf-187	146	15	in	in	ADP
gujaf-187	146	16	relation	relation	NOUN
gujaf-187	146	17	to	to	ADP
gujaf-187	146	18	the	the	DET
gujaf-187	146	19	benefits	benefit	NOUN
gujaf-187	146	20	they	they	PRON
gujaf-187	146	21	receive	receive	VERB
gujaf-187	146	22	from	from	ADP
gujaf-187	146	23	the	the	DET
gujaf-187	146	24	company	company	NOUN
gujaf-187	146	25	.	.	PUNCT
gujaf-187	147	1	v	v	X
gujaf-187	147	2	)	)	PUNCT
gujaf-187	147	3	it	it	PRON
gujaf-187	147	4	aids	aid	VERB
gujaf-187	147	5	management	management	NOUN
gujaf-187	147	6	in	in	ADP
gujaf-187	147	7	measuring	measure	VERB
gujaf-187	147	8	an	an	DET
gujaf-187	147	9	organization	organization	NOUN
gujaf-187	147	10	’s	’s	PART
gujaf-187	147	11	inherent	inherent	ADJ
gujaf-187	147	12	strength	strength	NOUN
gujaf-187	147	13	and	and	CCONJ
gujaf-187	147	14	guiding	guide	VERB
gujaf-187	147	15	the	the	DET
gujaf-187	147	16	business	business	NOUN
gujaf-187	147	17	successfully	successfully	ADV
gujaf-187	147	18	through	through	ADP
gujaf-187	147	19	adverse	adverse	ADJ
gujaf-187	147	20	and	and	CCONJ
gujaf-187	147	21	unfavorable	unfavorable	ADJ
gujaf-187	147	22	conditions	condition	NOUN
gujaf-187	147	23	.	.	PUNCT
gujaf-187	148	1	vi	vi	X
gujaf-187	148	2	)	)	PUNCT
gujaf-187	148	3	it	it	PRON
gujaf-187	148	4	improves	improve	VERB
gujaf-187	148	5	the	the	DET
gujaf-187	148	6	performance	performance	NOUN
gujaf-187	148	7	and	and	CCONJ
gujaf-187	148	8	negotiating	negotiate	VERB
gujaf-187	148	9	strength	strength	NOUN
gujaf-187	148	10	of	of	ADP
gujaf-187	148	11	the	the	DET
gujaf-187	148	12	workforce	workforce	NOUN
gujaf-187	148	13	.	.	PUNCT
gujaf-187	149	1	it	it	PRON
gujaf-187	149	2	enables	enable	VERB
gujaf-187	149	3	each	each	DET
gujaf-187	149	4	employee	employee	NOUN
gujaf-187	149	5	to	to	PART
gujaf-187	149	6	see	see	VERB
gujaf-187	149	7	how	how	SCONJ
gujaf-187	149	8	his	his	PRON
gujaf-187	149	9	or	or	CCONJ
gujaf-187	149	10	her	her	PRON
gujaf-187	149	11	work	work	NOUN
gujaf-187	149	12	contributes	contribute	VERB
gujaf-187	149	13	to	to	ADP
gujaf-187	149	14	the	the	DET
gujaf-187	149	15	success	success	NOUN
gujaf-187	149	16	of	of	ADP
gujaf-187	149	17	the	the	DET
gujaf-187	149	18	company	company	NOUN
gujaf-187	149	19	in	in	ADP
gujaf-187	149	20	comparison	comparison	NOUN
gujaf-187	149	21	to	to	ADP
gujaf-187	149	22	the	the	DET
gujaf-187	149	23	amount	amount	NOUN
gujaf-187	149	24	of	of	ADP
gujaf-187	149	25	money	money	NOUN
gujaf-187	149	26	the	the	DET
gujaf-187	149	27	company	company	NOUN
gujaf-187	149	28	spends	spend	VERB
gujaf-187	149	29	on	on	ADP
gujaf-187	149	30	him	he	PRON
gujaf-187	149	31	or	or	CCONJ
gujaf-187	149	32	her	her	PRON
gujaf-187	149	33	.	.	PUNCT
gujaf-187	150	1	challenges	challenge	NOUN
gujaf-187	150	2	of	of	ADP
gujaf-187	150	3	human	human	ADJ
gujaf-187	150	4	resources	resource	NOUN
gujaf-187	150	5	accounting	account	VERB
gujaf-187	150	6	the	the	DET
gujaf-187	150	7	challenges	challenge	NOUN
gujaf-187	150	8	to	to	ADP
gujaf-187	150	9	the	the	DET
gujaf-187	150	10	introduction	introduction	NOUN
gujaf-187	150	11	of	of	ADP
gujaf-187	150	12	human	human	ADJ
gujaf-187	150	13	resources	resource	NOUN
gujaf-187	150	14	accounting	accounting	NOUN
gujaf-187	150	15	is	be	AUX
gujaf-187	150	16	stated	state	VERB
gujaf-187	150	17	by	by	ADP
gujaf-187	150	18	oluwatoyin	oluwatoyin	PROPN
gujaf-187	150	19	,	,	PUNCT
gujaf-187	150	20	(	(	PUNCT
gujaf-187	150	21	2014	2014	NUM
gujaf-187	150	22	)	)	PUNCT
gujaf-187	150	23	.	.	PUNCT
gujaf-187	151	1	among	among	ADP
gujaf-187	151	2	the	the	DET
gujaf-187	151	3	qualities	quality	NOUN
gujaf-187	151	4	he	he	PRON
gujaf-187	151	5	listed	list	VERB
gujaf-187	151	6	were	be	AUX
gujaf-187	151	7	the	the	DET
gujaf-187	151	8	following	following	NOUN
gujaf-187	151	9	:	:	PUNCT
gujaf-187	151	10	there	there	PRON
gujaf-187	151	11	is	be	VERB
gujaf-187	151	12	no	no	DET
gujaf-187	151	13	standard	standard	ADJ
gujaf-187	151	14	technique	technique	NOUN
gujaf-187	151	15	or	or	CCONJ
gujaf-187	151	16	guideline	guideline	NOUN
gujaf-187	151	17	fordetermining	fordetermine	VERB
gujaf-187	151	18	the	the	DET
gujaf-187	151	19	cost	cost	NOUN
gujaf-187	151	20	and	and	CCONJ
gujaf-187	151	21	value	value	NOUN
gujaf-187	151	22	of	of	ADP
gujaf-187	151	23	an	an	DET
gujaf-187	151	24	organization	organization	NOUN
gujaf-187	151	25	’s	’s	PART
gujaf-187	151	26	human	human	ADJ
gujaf-187	151	27	resources	resource	NOUN
gujaf-187	151	28	.	.	PUNCT
gujaf-187	152	1	there	there	PRON
gujaf-187	152	2	are	be	VERB
gujaf-187	152	3	certain	certain	ADJ
gujaf-187	152	4	downsides	downside	NOUN
gujaf-187	152	5	to	to	ADP
gujaf-187	152	6	the	the	DET
gujaf-187	152	7	systems	system	NOUN
gujaf-187	152	8	now	now	ADV
gujaf-187	152	9	in	in	ADP
gujaf-187	152	10	use	use	NOUN
gujaf-187	152	11	.	.	PUNCT
gujaf-187	153	1	valuing	value	VERB
gujaf-187	153	2	human	human	ADJ
gujaf-187	153	3	resources	resource	NOUN
gujaf-187	153	4	in	in	ADP
gujaf-187	153	5	the	the	DET
gujaf-187	153	6	future	future	NOUN
gujaf-187	153	7	while	while	SCONJ
gujaf-187	153	8	their	their	PRON
gujaf-187	153	9	existence	existence	NOUN
gujaf-187	153	10	is	be	AUX
gujaf-187	153	11	unclear	unclear	ADJ
gujaf-187	153	12	seems	seem	VERB
gujaf-187	153	13	to	to	PART
gujaf-187	153	14	be	be	AUX
gujaf-187	153	15	impractical	impractical	ADJ
gujaf-187	153	16	.	.	PUNCT
gujaf-187	154	1	in	in	ADP
gujaf-187	154	2	order	order	NOUN
gujaf-187	154	3	to	to	PART
gujaf-187	154	4	support	support	VERB
gujaf-187	154	5	the	the	DET
gujaf-187	154	6	notion	notion	NOUN
gujaf-187	154	7	that	that	SCONJ
gujaf-187	154	8	human	human	ADJ
gujaf-187	154	9	resources	resource	NOUN
gujaf-187	154	10	accounting	account	VERB
gujaf-187	154	11	as	as	ADP
gujaf-187	154	12	a	a	DET
gujaf-187	154	13	management	management	NOUN
gujaf-187	154	14	tool	tool	NOUN
gujaf-187	154	15	promotes	promote	VERB
gujaf-187	154	16	better	well	ADV
gujaf-187	154	17	and	and	CCONJ
gujaf-187	154	18	more	more	ADV
gujaf-187	154	19	effective	effective	ADJ
gujaf-187	154	20	human	human	ADJ
gujaf-187	154	21	resource	resource	NOUN
gujaf-187	154	22	management	management	NOUN
gujaf-187	154	23	,	,	PUNCT
gujaf-187	154	24	empirical	empirical	ADJ
gujaf-187	154	25	data	datum	NOUN
gujaf-187	154	26	is	be	AUX
gujaf-187	154	27	still	still	ADV
gujaf-187	154	28	lacking	lack	VERB
gujaf-187	154	29	.	.	PUNCT
gujaf-187	155	1	this	this	PRON
gujaf-187	155	2	is	be	AUX
gujaf-187	155	3	a	a	DET
gujaf-187	155	4	dilemma	dilemma	NOUN
gujaf-187	155	5	for	for	ADP
gujaf-187	155	6	management	management	NOUN
gujaf-187	155	7	since	since	SCONJ
gujaf-187	155	8	human	human	ADJ
gujaf-187	155	9	resources	resource	NOUN
gujaf-187	155	10	are	be	AUX
gujaf-187	155	11	not	not	PART
gujaf-187	155	12	like	like	ADP
gujaf-187	155	13	physical	physical	ADJ
gujaf-187	155	14	assets	asset	NOUN
gujaf-187	155	15	in	in	SCONJ
gujaf-187	155	16	that	that	SCONJ
gujaf-187	155	17	they	they	PRON
gujaf-187	155	18	are	be	AUX
gujaf-187	155	19	unable	unable	ADJ
gujaf-187	155	20	to	to	PART
gujaf-187	155	21	be	be	AUX
gujaf-187	155	22	owned	own	VERB
gujaf-187	155	23	,	,	PUNCT
gujaf-187	155	24	held	hold	VERB
gujaf-187	155	25	,	,	PUNCT
gujaf-187	155	26	and	and	CCONJ
gujaf-187	155	27	fully	fully	ADV
gujaf-187	155	28	exploited	exploit	VERB
gujaf-187	155	29	.	.	PUNCT
gujaf-187	156	1	workers	worker	NOUN
gujaf-187	156	2	’	’	PART
gujaf-187	156	3	unions	union	NOUN
gujaf-187	156	4	are	be	AUX
gujaf-187	156	5	wary	wary	ADJ
gujaf-187	156	6	ofputting	ofputte	VERB
gujaf-187	156	7	a	a	DET
gujaf-187	156	8	monetary	monetary	ADJ
gujaf-187	156	9	value	value	NOUN
gujaf-187	156	10	on	on	ADP
gujaf-187	156	11	their	their	PRON
gujaf-187	156	12	labor	labor	NOUN
gujaf-187	156	13	,	,	PUNCT
gujaf-187	156	14	for	for	ADP
gujaf-187	156	15	fear	fear	NOUN
gujaf-187	156	16	they	they	PRON
gujaf-187	156	17	may	may	AUX
gujaf-187	156	18	seek	seek	VERB
gujaf-187	156	19	incentives	incentive	NOUN
gujaf-187	156	20	and	and	CCONJ
gujaf-187	156	21	remuneration	remuneration	NOUN
gujaf-187	156	22	basedon	basedon	NOUN
gujaf-187	156	23	that	that	SCONJ
gujaf-187	156	24	monetary	monetary	ADJ
gujaf-187	156	25	value	value	NOUN
gujaf-187	156	26	.	.	PUNCT
gujaf-187	157	1	human	human	ADJ
gujaf-187	157	2	assets	asset	NOUN
gujaf-187	157	3	,	,	PUNCT
gujaf-187	157	4	however	however	ADV
gujaf-187	157	5	,	,	PUNCT
gujaf-187	157	6	have	have	VERB
gujaf-187	157	7	a	a	DET
gujaf-187	157	8	service	service	NOUN
gujaf-187	157	9	life	life	NOUN
gujaf-187	157	10	that	that	PRON
gujaf-187	157	11	is	be	AUX
gujaf-187	157	12	extremely	extremely	ADV
gujaf-187	157	13	difficult	difficult	ADJ
gujaf-187	157	14	to	to	PART
gujaf-187	157	15	predict	predict	VERB
gujaf-187	157	16	.	.	PUNCT
gujaf-187	158	1	free	free	ADJ
gujaf-187	158	2	movement	movement	NOUN
gujaf-187	158	3	of	of	ADP
gujaf-187	158	4	personnel	personnel	NOUN
gujaf-187	158	5	and	and	CCONJ
gujaf-187	158	6	recruits	recruit	NOUN
gujaf-187	158	7	is	be	AUX
gujaf-187	158	8	to	to	PART
gujaf-187	158	9	blame	blame	VERB
gujaf-187	158	10	for	for	ADP
gujaf-187	158	11	this	this	PRON
gujaf-187	158	12	.	.	PUNCT
gujaf-187	159	1	he	he	PRON
gujaf-187	159	2	may	may	AUX
gujaf-187	159	3	leave	leave	VERB
gujaf-187	159	4	his	his	PRON
gujaf-187	159	5	current	current	ADJ
gujaf-187	159	6	work	work	NOUN
gujaf-187	159	7	at	at	ADP
gujaf-187	159	8	any	any	DET
gujaf-187	159	9	moment	moment	NOUN
gujaf-187	159	10	,	,	PUNCT
gujaf-187	159	11	knowing	know	VERB
gujaf-187	159	12	that	that	SCONJ
gujaf-187	159	13	he	he	PRON
gujaf-187	159	14	just	just	ADV
gujaf-187	159	15	has	have	VERB
gujaf-187	159	16	to	to	PART
gujaf-187	159	17	pay	pay	VERB
gujaf-187	159	18	back	back	ADP
gujaf-187	159	19	a	a	DET
gujaf-187	159	20	few	few	ADJ
gujaf-187	159	21	months	month	NOUN
gujaf-187	159	22	’	'	PUNCT
gujaf-187	159	23	wages	wage	NOUN
gujaf-187	159	24	to	to	ADP
gujaf-187	159	25	his	his	PRON
gujaf-187	159	26	previous	previous	ADJ
gujaf-187	159	27	employer	employer	NOUN
gujaf-187	159	28	.	.	PUNCT
gujaf-187	160	1	there	there	PRON
gujaf-187	160	2	is	be	VERB
gujaf-187	160	3	a	a	DET
gujaf-187	160	4	great	great	ADJ
gujaf-187	160	5	deal	deal	NOUN
gujaf-187	160	6	of	of	ADP
gujaf-187	160	7	uncertainty	uncertainty	NOUN
gujaf-187	160	8	when	when	SCONJ
gujaf-187	160	9	it	it	PRON
gujaf-187	160	10	comes	come	VERB
gujaf-187	160	11	to	to	ADP
gujaf-187	160	12	estimating	estimate	VERB
gujaf-187	160	13	the	the	DET
gujaf-187	160	14	contribution	contribution	NOUN
gujaf-187	160	15	level	level	NOUN
gujaf-187	160	16	of	of	ADP
gujaf-187	160	17	a	a	DET
gujaf-187	160	18	new	new	ADJ
gujaf-187	160	19	employee	employee	NOUN
gujaf-187	160	20	to	to	ADP
gujaf-187	160	21	the	the	DET
gujaf-187	160	22	company	company	NOUN
gujaf-187	160	23	.	.	PUNCT
gujaf-187	161	1	in	in	ADP
gujaf-187	161	2	contrast	contrast	NOUN
gujaf-187	161	3	to	to	ADP
gujaf-187	161	4	a	a	DET
gujaf-187	161	5	machine	machine	NOUN
gujaf-187	161	6	that	that	PRON
gujaf-187	161	7	has	have	AUX
gujaf-187	161	8	been	be	AUX
gujaf-187	161	9	installed	instal	VERB
gujaf-187	161	10	by	by	ADP
gujaf-187	161	11	a	a	DET
gujaf-187	161	12	corporation	corporation	NOUN
gujaf-187	161	13	and	and	CCONJ
gujaf-187	161	14	has	have	VERB
gujaf-187	161	15	a	a	DET
gujaf-187	161	16	known	know	VERB
gujaf-187	161	17	output	output	NOUN
gujaf-187	161	18	capacity	capacity	NOUN
gujaf-187	161	19	.	.	PUNCT
gujaf-187	162	1	this	this	PRON
gujaf-187	162	2	makes	make	VERB
gujaf-187	162	3	it	it	PRON
gujaf-187	162	4	simple	simple	ADJ
gujaf-187	162	5	and	and	CCONJ
gujaf-187	162	6	accurate	accurate	ADJ
gujaf-187	162	7	to	to	PART
gujaf-187	162	8	estimate	estimate	VERB
gujaf-187	162	9	and	and	CCONJ
gujaf-187	162	10	forecast	forecast	NOUN
gujaf-187	162	11	.	.	PUNCT
gujaf-187	163	1	there	there	PRON
gujaf-187	163	2	is	be	VERB
gujaf-187	163	3	no	no	DET
gujaf-187	163	4	doubt	doubt	NOUN
gujaf-187	163	5	that	that	SCONJ
gujaf-187	163	6	an	an	DET
gujaf-187	163	7	employee	employee	NOUN
gujaf-187	163	8	’s	’s	PART
gujaf-187	163	9	contribution	contribution	NOUN
gujaf-187	163	10	level	level	NOUN
gujaf-187	163	11	can	can	AUX
gujaf-187	163	12	not	not	PART
gujaf-187	163	13	be	be	AUX
gujaf-187	163	14	accurately	accurately	ADV
gujaf-187	163	15	measured	measure	VERB
gujaf-187	163	16	or	or	CCONJ
gujaf-187	163	17	projected	project	VERB
gujaf-187	163	18	.	.	PUNCT
gujaf-187	164	1	his	his	PRON
gujaf-187	164	2	/	/	SYM
gujaf-187	164	3	her	her	PRON
gujaf-187	164	4	output	output	NOUN
gujaf-187	164	5	varies	vary	VERB
gujaf-187	164	6	and	and	CCONJ
gujaf-187	164	7	is	be	AUX
gujaf-187	164	8	affected	affect	VERB
gujaf-187	164	9	by	by	ADP
gujaf-187	164	10	a	a	DET
gujaf-187	164	11	variety	variety	NOUN
gujaf-187	164	12	of	of	ADP
gujaf-187	164	13	different	different	ADJ
gujaf-187	164	14	circumstances	circumstance	NOUN
gujaf-187	164	15	.	.	PUNCT
gujaf-187	165	1	when	when	SCONJ
gujaf-187	165	2	it	it	PRON
gujaf-187	165	3	comes	come	VERB
gujaf-187	165	4	to	to	ADP
gujaf-187	165	5	valuing	value	VERB
gujaf-187	165	6	human	human	ADJ
gujaf-187	165	7	resources	resource	NOUN
gujaf-187	165	8	,	,	PUNCT
gujaf-187	165	9	payments	payment	NOUN
gujaf-187	165	10	in	in	ADP
gujaf-187	165	11	terms	term	NOUN
gujaf-187	165	12	of	of	ADP
gujaf-187	165	13	salary	salary	NOUN
gujaf-187	165	14	and	and	CCONJ
gujaf-187	165	15	wages	wage	NOUN
gujaf-187	165	16	have	have	VERB
gujaf-187	165	17	a	a	DET
gujaf-187	165	18	significant	significant	ADJ
gujaf-187	165	19	role	role	NOUN
gujaf-187	165	20	.	.	PUNCT
gujaf-187	166	1	when	when	SCONJ
gujaf-187	166	2	the	the	DET
gujaf-187	166	3	government	government	NOUN
gujaf-187	166	4	changes	change	VERB
gujaf-187	166	5	policy	policy	NOUN
gujaf-187	166	6	that	that	PRON
gujaf-187	166	7	affects	affect	VERB
gujaf-187	166	8	the	the	DET
gujaf-187	166	9	compensation	compensation	NOUN
gujaf-187	166	10	system	system	NOUN
gujaf-187	166	11	or	or	CCONJ
gujaf-187	166	12	the	the	DET
gujaf-187	166	13	workers	worker	NOUN
gujaf-187	166	14	’	’	PART
gujaf-187	166	15	union	union	NOUN
gujaf-187	166	16	takes	take	VERB
gujaf-187	166	17	action	action	NOUN
gujaf-187	166	18	,	,	PUNCT
gujaf-187	166	19	the	the	DET
gujaf-187	166	20	value	value	NOUN
gujaf-187	166	21	of	of	ADP
gujaf-187	166	22	an	an	DET
gujaf-187	166	23	employee	employee	NOUN
gujaf-187	166	24	who	who	PRON
gujaf-187	166	25	is	be	AUX
gujaf-187	166	26	highly	highly	ADV
gujaf-187	166	27	regarded	regard	VERB
gujaf-187	166	28	in	in	ADP
gujaf-187	166	29	terms	term	NOUN
gujaf-187	166	30	of	of	ADP
gujaf-187	166	31	future	future	ADJ
gujaf-187	166	32	salaries	salary	NOUN
gujaf-187	166	33	and	and	CCONJ
gujaf-187	166	34	pay	pay	NOUN
gujaf-187	166	35	will	will	AUX
gujaf-187	166	36	be	be	AUX
gujaf-187	166	37	affected	affect	VERB
gujaf-187	166	38	.	.	PUNCT
gujaf-187	167	1	gusau	gusau	PROPN
gujaf-187	167	2	journal	journal	PROPN
gujaf-187	167	3	of	of	ADP
gujaf-187	167	4	accounting	accounting	NOUN
gujaf-187	167	5	and	and	CCONJ
gujaf-187	167	6	finance	finance	NOUN
gujaf-187	167	7	,	,	PUNCT
gujaf-187	167	8	vol	vol	NOUN
gujaf-187	167	9	.	.	PROPN
gujaf-187	167	10	3	3	NUM
gujaf-187	167	11	,	,	PUNCT
gujaf-187	167	12	issue	issue	NOUN
gujaf-187	167	13	3	3	NUM
gujaf-187	167	14	,	,	PUNCT
gujaf-187	167	15	october	october	PROPN
gujaf-187	167	16	,	,	PUNCT
gujaf-187	167	17	2022	2022	NUM
gujaf-187	167	18	163	163	NUM
gujaf-187	167	19	concept	concept	NOUN
gujaf-187	167	20	of	of	ADP
gujaf-187	167	21	profitability	profitability	NOUN
gujaf-187	167	22	profitability	profitability	NOUN
gujaf-187	167	23	is	be	AUX
gujaf-187	167	24	a	a	DET
gujaf-187	167	25	measure	measure	NOUN
gujaf-187	167	26	of	of	ADP
gujaf-187	167	27	a	a	DET
gujaf-187	167	28	company	company	NOUN
gujaf-187	167	29	’s	’s	PART
gujaf-187	167	30	capacity	capacity	NOUN
gujaf-187	167	31	to	to	PART
gujaf-187	167	32	earn	earn	VERB
gujaf-187	167	33	revenues	revenue	NOUN
gujaf-187	167	34	from	from	ADP
gujaf-187	167	35	its	its	PRON
gujaf-187	167	36	key	key	ADJ
gujaf-187	167	37	business	business	NOUN
gujaf-187	167	38	assets	asset	NOUN
gujaf-187	167	39	.	.	PUNCT
gujaf-187	168	1	stakeholders	stakeholder	NOUN
gujaf-187	168	2	can	can	AUX
gujaf-187	168	3	use	use	VERB
gujaf-187	168	4	profitability	profitability	NOUN
gujaf-187	168	5	to	to	PART
gujaf-187	168	6	analyse	analyse	VERB
gujaf-187	168	7	a	a	DET
gujaf-187	168	8	company	company	NOUN
gujaf-187	168	9	’s	’s	PART
gujaf-187	168	10	historical	historical	ADJ
gujaf-187	168	11	financial	financial	ADJ
gujaf-187	168	12	performance	performance	NOUN
gujaf-187	168	13	and	and	CCONJ
gujaf-187	168	14	current	current	ADJ
gujaf-187	168	15	financial	financial	ADJ
gujaf-187	168	16	status	status	NOUN
gujaf-187	168	17	,	,	PUNCT
gujaf-187	168	18	according	accord	VERB
gujaf-187	168	19	to	to	ADP
gujaf-187	168	20	erasmus	erasmus	PROPN
gujaf-187	168	21	,	,	PUNCT
gujaf-187	168	22	(	(	PUNCT
gujaf-187	168	23	2008	2008	NUM
gujaf-187	168	24	)	)	PUNCT
gujaf-187	168	25	.	.	PUNCT
gujaf-187	169	1	it	it	PRON
gujaf-187	169	2	is	be	AUX
gujaf-187	169	3	also	also	ADV
gujaf-187	169	4	employed	employ	VERB
gujaf-187	169	5	as	as	ADP
gujaf-187	169	6	a	a	DET
gujaf-187	169	7	broad	broad	ADJ
gujaf-187	169	8	indicator	indicator	NOUN
gujaf-187	169	9	ofa	ofa	PROPN
gujaf-187	169	10	company	company	NOUN
gujaf-187	169	11	’s	’s	PART
gujaf-187	169	12	long	long	ADJ
gujaf-187	169	13	term	term	NOUN
gujaf-187	169	14	financial	financial	ADJ
gujaf-187	169	15	health	health	NOUN
gujaf-187	169	16	.	.	PUNCT
gujaf-187	170	1	as	as	SCONJ
gujaf-187	170	2	defined	define	VERB
gujaf-187	170	3	by	by	ADP
gujaf-187	170	4	the	the	DET
gujaf-187	170	5	business	business	NOUN
gujaf-187	170	6	dictionary	dictionary	NOUN
gujaf-187	170	7	(	(	PUNCT
gujaf-187	170	8	2013	2013	NUM
gujaf-187	170	9	)	)	PUNCT
gujaf-187	170	10	,	,	PUNCT
gujaf-187	170	11	profitability	profitability	NOUN
gujaf-187	170	12	is	be	AUX
gujaf-187	170	13	measured	measure	VERB
gujaf-187	170	14	in	in	ADP
gujaf-187	170	15	terms	term	NOUN
gujaf-187	170	16	of	of	ADP
gujaf-187	170	17	monetary	monetary	ADJ
gujaf-187	170	18	outcomes	outcome	NOUN
gujaf-187	170	19	,	,	PUNCT
gujaf-187	170	20	and	and	CCONJ
gujaf-187	170	21	these	these	DET
gujaf-187	170	22	results	result	NOUN
gujaf-187	170	23	may	may	AUX
gujaf-187	170	24	be	be	AUX
gujaf-187	170	25	seen	see	VERB
gujaf-187	170	26	in	in	ADP
gujaf-187	170	27	the	the	DET
gujaf-187	170	28	company	company	NOUN
gujaf-187	170	29	’s	’s	PART
gujaf-187	170	30	return	return	NOUN
gujaf-187	170	31	on	on	ADP
gujaf-187	170	32	investment	investment	NOUN
gujaf-187	170	33	,	,	PUNCT
gujaf-187	170	34	return	return	VERB
gujaf-187	170	35	on	on	ADP
gujaf-187	170	36	assets	asset	NOUN
gujaf-187	170	37	,	,	PUNCT
gujaf-187	170	38	and	and	CCONJ
gujaf-187	170	39	value	value	NOUN
gujaf-187	170	40	added	add	VERB
gujaf-187	170	41	.	.	PUNCT
gujaf-187	171	1	profitability	profitability	NOUN
gujaf-187	171	2	measurements	measurement	NOUN
gujaf-187	171	3	,	,	PUNCT
gujaf-187	171	4	according	accord	VERB
gujaf-187	171	5	to	to	ADP
gujaf-187	171	6	neely	neely	PROPN
gujaf-187	171	7	(	(	PUNCT
gujaf-187	171	8	2011	2011	NUM
gujaf-187	171	9	)	)	PUNCT
gujaf-187	171	10	,	,	PUNCT
gujaf-187	171	11	are	be	AUX
gujaf-187	171	12	used	use	VERB
gujaf-187	171	13	for	for	ADP
gujaf-187	171	14	three	three	NUM
gujaf-187	171	15	primary	primary	ADJ
gujaf-187	171	16	goals	goal	NOUN
gujaf-187	171	17	.	.	PUNCT
gujaf-187	172	1	as	as	ADP
gujaf-187	172	2	a	a	DET
gujaf-187	172	3	financial	financial	ADJ
gujaf-187	172	4	management	management	NOUN
gujaf-187	172	5	tool	tool	NOUN
gujaf-187	172	6	,	,	PUNCT
gujaf-187	172	7	as	as	ADP
gujaf-187	172	8	a	a	DET
gujaf-187	172	9	business	business	NOUN
gujaf-187	172	10	goal	goal	NOUN
gujaf-187	172	11	,	,	PUNCT
gujaf-187	172	12	andas	andas	X
gujaf-187	172	13	a	a	DET
gujaf-187	172	14	means	means	NOUN
gujaf-187	172	15	of	of	ADP
gujaf-187	172	16	motivating	motivate	VERB
gujaf-187	172	17	employees	employee	NOUN
gujaf-187	172	18	inside	inside	ADP
gujaf-187	172	19	a	a	DET
gujaf-187	172	20	company	company	NOUN
gujaf-187	172	21	,	,	PUNCT
gujaf-187	172	22	they	they	PRON
gujaf-187	172	23	all	all	PRON
gujaf-187	172	24	play	play	VERB
gujaf-187	172	25	a	a	DET
gujaf-187	172	26	role	role	NOUN
gujaf-187	172	27	in	in	ADP
gujaf-187	172	28	financial	financial	ADJ
gujaf-187	172	29	management	management	NOUN
gujaf-187	172	30	.	.	PUNCT
gujaf-187	173	1	measures	measure	NOUN
gujaf-187	173	2	of	of	ADP
gujaf-187	173	3	profitability	profitability	NOUN
gujaf-187	173	4	it	it	PRON
gujaf-187	173	5	is	be	AUX
gujaf-187	173	6	possible	possible	ADJ
gujaf-187	173	7	to	to	PART
gujaf-187	173	8	utilize	utilize	VERB
gujaf-187	173	9	a	a	DET
gujaf-187	173	10	variety	variety	NOUN
gujaf-187	173	11	of	of	ADP
gujaf-187	173	12	different	different	ADJ
gujaf-187	173	13	profit	profit	NOUN
gujaf-187	173	14	ratios	ratio	NOUN
gujaf-187	173	15	,	,	PUNCT
gujaf-187	173	16	each	each	PRON
gujaf-187	173	17	of	of	ADP
gujaf-187	173	18	which	which	PRON
gujaf-187	173	19	assesses	assess	VERB
gujaf-187	173	20	a	a	DET
gujaf-187	173	21	different	different	ADJ
gujaf-187	173	22	component	component	NOUN
gujaf-187	173	23	of	of	ADP
gujaf-187	173	24	the	the	DET
gujaf-187	173	25	profitability	profitability	NOUN
gujaf-187	173	26	of	of	ADP
gujaf-187	173	27	a	a	DET
gujaf-187	173	28	business	business	NOUN
gujaf-187	173	29	(	(	PUNCT
gujaf-187	173	30	hill	hill	PROPN
gujaf-187	173	31	,	,	PUNCT
gujaf-187	173	32	jones	jones	PROPN
gujaf-187	173	33	,	,	PUNCT
gujaf-187	173	34	&	&	CCONJ
gujaf-187	173	35	schilling	schilling	NOUN
gujaf-187	173	36	,	,	PUNCT
gujaf-187	173	37	2015	2015	NUM
gujaf-187	173	38	)	)	PUNCT
gujaf-187	173	39	.	.	PUNCT
gujaf-187	174	1	(	(	PUNCT
gujaf-187	174	2	the	the	DET
gujaf-187	174	3	return	return	NOUN
gujaf-187	174	4	on	on	ADP
gujaf-187	174	5	assets	asset	NOUN
gujaf-187	174	6	(	(	PUNCT
gujaf-187	174	7	roa	roa	NOUN
gujaf-187	174	8	)	)	PUNCT
gujaf-187	174	9	is	be	AUX
gujaf-187	174	10	a	a	DET
gujaf-187	174	11	regularly	regularly	ADV
gujaf-187	174	12	utilized	utilize	VERB
gujaf-187	174	13	profit	profit	NOUN
gujaf-187	174	14	ratio	ratio	NOUN
gujaf-187	174	15	,	,	PUNCT
gujaf-187	174	16	as	as	ADV
gujaf-187	174	17	well	well	ADV
gujaf-187	174	18	as	as	ADP
gujaf-187	174	19	the	the	DET
gujaf-187	174	20	return	return	NOUN
gujaf-187	174	21	on	on	ADP
gujaf-187	174	22	equity	equity	NOUN
gujaf-187	174	23	(	(	PUNCT
gujaf-187	174	24	roe	roe	PROPN
gujaf-187	174	25	)	)	PUNCT
gujaf-187	174	26	and	and	CCONJ
gujaf-187	174	27	the	the	DET
gujaf-187	174	28	roi	roi	NOUN
gujaf-187	174	29	.	.	PUNCT
gujaf-187	175	1	in	in	ADP
gujaf-187	175	2	other	other	ADJ
gujaf-187	175	3	words	word	NOUN
gujaf-187	175	4	,	,	PUNCT
gujaf-187	175	5	if	if	SCONJ
gujaf-187	175	6	a	a	DET
gujaf-187	175	7	company	company	NOUN
gujaf-187	175	8	’s	’s	PART
gujaf-187	175	9	profitability	profitability	NOUN
gujaf-187	175	10	ratio	ratio	NOUN
gujaf-187	175	11	is	be	AUX
gujaf-187	175	12	larger	large	ADJ
gujaf-187	175	13	than	than	ADP
gujaf-187	175	14	its	its	PRON
gujaf-187	175	15	competitors	competitor	NOUN
gujaf-187	175	16	’	'	PUNCT
gujaf-187	175	17	,	,	PUNCT
gujaf-187	175	18	then	then	ADV
gujaf-187	175	19	its	its	PRON
gujaf-187	175	20	future	future	ADJ
gujaf-187	175	21	shareprice	shareprice	NOUN
gujaf-187	175	22	should	should	AUX
gujaf-187	175	23	be	be	AUX
gujaf-187	175	24	similarly	similarly	ADV
gujaf-187	175	25	high	high	ADJ
gujaf-187	175	26	.	.	PUNCT
gujaf-187	176	1	most	most	ADJ
gujaf-187	176	2	companies	company	NOUN
gujaf-187	176	3	’	'	PUNCT
gujaf-187	176	4	annual	annual	ADJ
gujaf-187	176	5	reports	report	NOUN
gujaf-187	176	6	include	include	VERB
gujaf-187	176	7	profitability	profitability	NOUN
gujaf-187	176	8	measures	measure	NOUN
gujaf-187	176	9	,	,	PUNCT
gujaf-187	176	10	which	which	PRON
gujaf-187	176	11	are	be	AUX
gujaf-187	176	12	among	among	ADP
gujaf-187	176	13	the	the	DET
gujaf-187	176	14	most	most	ADV
gujaf-187	176	15	widely	widely	ADV
gujaf-187	176	16	used	use	VERB
gujaf-187	176	17	statistics	statistic	NOUN
gujaf-187	176	18	in	in	ADP
gujaf-187	176	19	business	business	NOUN
gujaf-187	176	20	.	.	PUNCT
gujaf-187	177	1	annual	annual	ADJ
gujaf-187	177	2	reports	report	NOUN
gujaf-187	177	3	are	be	AUX
gujaf-187	177	4	designed	design	VERB
gujaf-187	177	5	to	to	PART
gujaf-187	177	6	provide	provide	VERB
gujaf-187	177	7	investors	investor	NOUN
gujaf-187	177	8	with	with	ADP
gujaf-187	177	9	information	information	NOUN
gujaf-187	177	10	about	about	ADP
gujaf-187	177	11	the	the	DET
gujaf-187	177	12	company	company	NOUN
gujaf-187	177	13	’s	’s	PART
gujaf-187	177	14	performance	performance	NOUN
gujaf-187	177	15	and	and	CCONJ
gujaf-187	177	16	future	future	ADJ
gujaf-187	177	17	prospects	prospect	NOUN
gujaf-187	177	18	.	.	PUNCT
gujaf-187	178	1	the	the	DET
gujaf-187	178	2	roa	roa	PROPN
gujaf-187	178	3	,	,	PUNCT
gujaf-187	178	4	roe	roe	NOUN
gujaf-187	178	5	,	,	PUNCT
gujaf-187	178	6	and	and	CCONJ
gujaf-187	178	7	roi	roi	NOUN
gujaf-187	178	8	are	be	AUX
gujaf-187	178	9	all	all	PRON
gujaf-187	178	10	included	include	VERB
gujaf-187	178	11	in	in	ADP
gujaf-187	178	12	this	this	DET
gujaf-187	178	13	group	group	NOUN
gujaf-187	178	14	of	of	ADP
gujaf-187	178	15	ratios	ratio	NOUN
gujaf-187	178	16	(	(	PUNCT
gujaf-187	178	17	gibson	gibson	PROPN
gujaf-187	178	18	,	,	PUNCT
gujaf-187	178	19	2012	2012	NUM
gujaf-187	178	20	)	)	PUNCT
gujaf-187	178	21	.	.	PUNCT
gujaf-187	179	1	but	but	CCONJ
gujaf-187	179	2	the	the	DET
gujaf-187	179	3	return	return	NOUN
gujaf-187	179	4	on	on	ADP
gujaf-187	179	5	assets	asset	NOUN
gujaf-187	179	6	(	(	PUNCT
gujaf-187	179	7	roa	roa	NOUN
gujaf-187	179	8	)	)	PUNCT
gujaf-187	179	9	,	,	PUNCT
gujaf-187	179	10	which	which	PRON
gujaf-187	179	11	divides	divide	VERB
gujaf-187	179	12	net	net	ADJ
gujaf-187	179	13	income	income	NOUN
gujaf-187	179	14	by	by	ADP
gujaf-187	179	15	the	the	DET
gujaf-187	179	16	company	company	NOUN
gujaf-187	179	17	’s	’s	PART
gujaf-187	179	18	assets	asset	NOUN
gujaf-187	179	19	,	,	PUNCT
gujaf-187	179	20	is	be	AUX
gujaf-187	179	21	a	a	DET
gujaf-187	179	22	basic	basic	ADJ
gujaf-187	179	23	measure	measure	NOUN
gujaf-187	179	24	of	of	ADP
gujaf-187	179	25	profitability	profitability	NOUN
gujaf-187	179	26	that	that	PRON
gujaf-187	179	27	takes	take	VERB
gujaf-187	179	28	into	into	ADP
gujaf-187	179	29	consideration	consideration	NOUN
gujaf-187	179	30	the	the	DET
gujaf-187	179	31	company	company	NOUN
gujaf-187	179	32	’s	’s	PART
gujaf-187	179	33	size	size	NOUN
gujaf-187	179	34	.	.	PUNCT
gujaf-187	180	1	roa	roa	PROPN
gujaf-187	180	2	is	be	AUX
gujaf-187	180	3	a	a	DET
gujaf-187	180	4	useful	useful	ADJ
gujaf-187	180	5	metric	metric	NOUN
gujaf-187	180	6	for	for	ADP
gujaf-187	180	7	evaluating	evaluate	VERB
gujaf-187	180	8	a	a	DET
gujaf-187	180	9	manager	manager	NOUN
gujaf-187	180	10	’s	’s	PART
gujaf-187	180	11	performance	performance	NOUN
gujaf-187	180	12	since	since	SCONJ
gujaf-187	180	13	it	it	PRON
gujaf-187	180	14	reveals	reveal	VERB
gujaf-187	180	15	how	how	SCONJ
gujaf-187	180	16	effectively	effectively	ADV
gujaf-187	180	17	assets	asset	NOUN
gujaf-187	180	18	are	be	AUX
gujaf-187	180	19	being	be	AUX
gujaf-187	180	20	utilized	utilize	VERB
gujaf-187	180	21	to	to	PART
gujaf-187	180	22	create	create	VERB
gujaf-187	180	23	revenue	revenue	NOUN
gujaf-187	180	24	(	(	PUNCT
gujaf-187	180	25	bloomsbury	bloomsbury	NOUN
gujaf-187	180	26	,	,	PUNCT
gujaf-187	180	27	2009	2009	NUM
gujaf-187	180	28	)	)	PUNCT
gujaf-187	180	29	.	.	PUNCT
gujaf-187	181	1	unlike	unlike	ADP
gujaf-187	181	2	other	other	ADJ
gujaf-187	181	3	profitability	profitability	NOUN
gujaf-187	181	4	ratios	ratio	NOUN
gujaf-187	181	5	,	,	PUNCT
gujaf-187	181	6	roa	roa	PROPN
gujaf-187	181	7	measures	measure	NOUN
gujaf-187	181	8	encompass	encompass	VERB
gujaf-187	181	9	all	all	PRON
gujaf-187	181	10	of	of	ADP
gujaf-187	181	11	a	a	DET
gujaf-187	181	12	company	company	NOUN
gujaf-187	181	13	’s	’s	PART
gujaf-187	181	14	assets	asset	NOUN
gujaf-187	181	15	,	,	PUNCT
gujaf-187	181	16	including	include	VERB
gujaf-187	181	17	those	those	PRON
gujaf-187	181	18	derived	derive	VERB
gujaf-187	181	19	from	from	ADP
gujaf-187	181	20	liabilities	liability	NOUN
gujaf-187	181	21	to	to	ADP
gujaf-187	181	22	creditors	creditor	NOUN
gujaf-187	181	23	and	and	CCONJ
gujaf-187	181	24	contributions	contribution	NOUN
gujaf-187	181	25	from	from	ADP
gujaf-187	181	26	investors	investor	NOUN
gujaf-187	181	27	.	.	PUNCT
gujaf-187	182	1	therefore	therefore	ADV
gujaf-187	182	2	,	,	PUNCT
gujaf-187	182	3	roa	roa	PROPN
gujaf-187	182	4	has	have	VERB
gujaf-187	182	5	a	a	DET
gujaf-187	182	6	lower	low	ADJ
gujaf-187	182	7	profile	profile	NOUN
gujaf-187	182	8	among	among	ADP
gujaf-187	182	9	investors	investor	NOUN
gujaf-187	182	10	than	than	ADP
gujaf-187	182	11	certain	certain	ADJ
gujaf-187	182	12	other	other	ADJ
gujaf-187	182	13	financial	financial	ADJ
gujaf-187	182	14	statistics	statistic	NOUN
gujaf-187	182	15	due	due	ADP
gujaf-187	182	16	to	to	ADP
gujaf-187	182	17	its	its	PRON
gujaf-187	182	18	brevity	brevity	NOUN
gujaf-187	182	19	.	.	PUNCT
gujaf-187	183	1	even	even	ADV
gujaf-187	183	2	more	more	ADV
gujaf-187	183	3	so	so	ADV
gujaf-187	183	4	,	,	PUNCT
gujaf-187	183	5	roa	roa	PROPN
gujaf-187	183	6	is	be	AUX
gujaf-187	183	7	a	a	DET
gujaf-187	183	8	crucial	crucial	ADJ
gujaf-187	183	9	internal	internal	ADJ
gujaf-187	183	10	measuring	measure	VERB
gujaf-187	183	11	tool	tool	NOUN
gujaf-187	183	12	,	,	PUNCT
gujaf-187	183	13	particularly	particularly	ADV
gujaf-187	183	14	for	for	ADP
gujaf-187	183	15	analyzing	analyze	VERB
gujaf-187	183	16	the	the	DET
gujaf-187	183	17	performance	performance	NOUN
gujaf-187	183	18	of	of	ADP
gujaf-187	183	19	different	different	ADJ
gujaf-187	183	20	departments	department	NOUN
gujaf-187	183	21	or	or	CCONJ
gujaf-187	183	22	division	division	NOUN
gujaf-187	183	23	within	within	ADP
gujaf-187	183	24	a	a	DET
gujaf-187	183	25	company	company	NOUN
gujaf-187	183	26	.	.	PUNCT
gujaf-187	184	1	a	a	DET
gujaf-187	184	2	decent	decent	ADJ
gujaf-187	184	3	internal	internal	ADJ
gujaf-187	184	4	management	management	NOUN
gujaf-187	184	5	ratio	ratio	NOUN
gujaf-187	184	6	,	,	PUNCT
gujaf-187	184	7	roa	roa	PROPN
gujaf-187	184	8	,	,	PUNCT
gujaf-187	184	9	compares	compare	VERB
gujaf-187	184	10	profit	profit	NOUN
gujaf-187	184	11	against	against	ADP
gujaf-187	184	12	the	the	DET
gujaf-187	184	13	total	total	ADJ
gujaf-187	184	14	assets	asset	NOUN
gujaf-187	184	15	a	a	DET
gujaf-187	184	16	division	division	NOUN
gujaf-187	184	17	employs	employ	VERB
gujaf-187	184	18	to	to	PART
gujaf-187	184	19	generate	generate	VERB
gujaf-187	184	20	that	that	DET
gujaf-187	184	21	profit	profit	NOUN
gujaf-187	184	22	.	.	PUNCT
gujaf-187	185	1	in	in	ADP
gujaf-187	185	2	this	this	DET
gujaf-187	185	3	method	method	NOUN
gujaf-187	185	4	,	,	PUNCT
gujaf-187	185	5	the	the	DET
gujaf-187	185	6	profitability	profitability	NOUN
gujaf-187	185	7	and	and	CCONJ
gujaf-187	185	8	efficiency	efficiency	NOUN
gujaf-187	185	9	ofthe	ofthe	NOUN
gujaf-187	185	10	division	division	NOUN
gujaf-187	185	11	may	may	AUX
gujaf-187	185	12	be	be	AUX
gujaf-187	185	13	assessed	assess	VERB
gujaf-187	185	14	.	.	PUNCT
gujaf-187	186	1	for	for	ADP
gujaf-187	186	2	one	one	NUM
gujaf-187	186	3	thing	thing	NOUN
gujaf-187	186	4	,	,	PUNCT
gujaf-187	186	5	division	division	NOUN
gujaf-187	186	6	managers	manager	NOUN
gujaf-187	186	7	seldom	seldom	ADV
gujaf-187	186	8	become	become	VERB
gujaf-187	186	9	engaged	engaged	ADJ
gujaf-187	186	10	in	in	ADP
gujaf-187	186	11	fund	fund	NOUN
gujaf-187	186	12	raising	raise	VERB
gujaf-187	186	13	or	or	CCONJ
gujaf-187	186	14	deciding	decide	VERB
gujaf-187	186	15	on	on	ADP
gujaf-187	186	16	the	the	DET
gujaf-187	186	17	optimum	optimum	ADJ
gujaf-187	186	18	ratio	ratio	NOUN
gujaf-187	186	19	of	of	ADP
gujaf-187	186	20	debt	debt	NOUN
gujaf-187	186	21	to	to	ADP
gujaf-187	186	22	equity	equity	NOUN
gujaf-187	186	23	.	.	PUNCT
gujaf-187	187	1	gusau	gusau	PROPN
gujaf-187	187	2	journal	journal	PROPN
gujaf-187	187	3	of	of	ADP
gujaf-187	187	4	accounting	accounting	NOUN
gujaf-187	187	5	and	and	CCONJ
gujaf-187	187	6	finance	finance	NOUN
gujaf-187	187	7	,	,	PUNCT
gujaf-187	187	8	vol	vol	NOUN
gujaf-187	187	9	.	.	PROPN
gujaf-187	187	10	3	3	NUM
gujaf-187	187	11	,	,	PUNCT
gujaf-187	187	12	issue	issue	NOUN
gujaf-187	187	13	3	3	NUM
gujaf-187	187	14	,	,	PUNCT
gujaf-187	187	15	october	october	PROPN
gujaf-187	187	16	,	,	PUNCT
gujaf-187	187	17	2022	2022	NUM
gujaf-187	187	18	164	164	NUM
gujaf-187	187	19	review	review	NOUN
gujaf-187	187	20	of	of	ADP
gujaf-187	187	21	empirical	empirical	ADJ
gujaf-187	187	22	studies	study	NOUN
gujaf-187	187	23	using	use	VERB
gujaf-187	187	24	data	datum	NOUN
gujaf-187	187	25	from	from	ADP
gujaf-187	187	26	a	a	DET
gujaf-187	187	27	panel	panel	NOUN
gujaf-187	187	28	of	of	ADP
gujaf-187	187	29	big	big	ADJ
gujaf-187	187	30	enterprises	enterprise	NOUN
gujaf-187	187	31	that	that	PRON
gujaf-187	187	32	includes	include	VERB
gujaf-187	187	33	information	information	NOUN
gujaf-187	187	34	on	on	ADP
gujaf-187	187	35	training	training	NOUN
gujaf-187	187	36	length	length	NOUN
gujaf-187	187	37	,	,	PUNCT
gujaf-187	187	38	direct	direct	ADJ
gujaf-187	187	39	expenses	expense	NOUN
gujaf-187	187	40	,	,	PUNCT
gujaf-187	187	41	and	and	CCONJ
gujaf-187	187	42	numerous	numerous	ADJ
gujaf-187	187	43	other	other	ADJ
gujaf-187	187	44	features	feature	NOUN
gujaf-187	187	45	of	of	ADP
gujaf-187	187	46	the	the	DET
gujaf-187	187	47	organizations	organization	NOUN
gujaf-187	187	48	,	,	PUNCT
gujaf-187	187	49	almeida	almeida	PROPN
gujaf-187	187	50	and	and	CCONJ
gujaf-187	187	51	carneiro	carneiro	PROPN
gujaf-187	187	52	(	(	PUNCT
gujaf-187	187	53	2008	2008	NUM
gujaf-187	187	54	)	)	PUNCT
gujaf-187	187	55	estimate	estimate	VERB
gujaf-187	187	56	the	the	DET
gujaf-187	187	57	rate	rate	NOUN
gujaf-187	187	58	of	of	ADP
gujaf-187	187	59	return	return	NOUN
gujaf-187	187	60	to	to	ADP
gujaf-187	187	61	company	company	NOUN
gujaf-187	187	62	investments	investment	NOUN
gujaf-187	187	63	in	in	ADP
gujaf-187	187	64	human	human	ADJ
gujaf-187	187	65	capital	capital	NOUN
gujaf-187	187	66	in	in	ADP
gujaf-187	187	67	the	the	DET
gujaf-187	187	68	form	form	NOUN
gujaf-187	187	69	of	of	ADP
gujaf-187	187	70	formal	formal	ADJ
gujaf-187	187	71	job	job	NOUN
gujaf-187	187	72	training	training	NOUN
gujaf-187	187	73	.	.	PUNCT
gujaf-187	188	1	estimates	estimate	NOUN
gujaf-187	188	2	of	of	ADP
gujaf-187	188	3	the	the	DET
gujaf-187	188	4	financial	financial	ADJ
gujaf-187	188	5	benefit	benefit	NOUN
gujaf-187	188	6	to	to	ADP
gujaf-187	188	7	training	training	NOUN
gujaf-187	188	8	providers	provider	NOUN
gujaf-187	188	9	are	be	AUX
gujaf-187	188	10	rather	rather	ADV
gujaf-187	188	11	high	high	ADJ
gujaf-187	188	12	(	(	PUNCT
gujaf-187	188	13	8.6	8.6	NUM
gujaf-187	188	14	%	%	NOUN
gujaf-187	188	15	)	)	PUNCT
gujaf-187	188	16	.	.	PUNCT
gujaf-187	189	1	findings	finding	NOUN
gujaf-187	189	2	indicate	indicate	VERB
gujaf-187	189	3	that	that	SCONJ
gujaf-187	189	4	these	these	DET
gujaf-187	189	5	businesses	business	NOUN
gujaf-187	189	6	might	might	AUX
gujaf-187	189	7	benefit	benefit	VERB
gujaf-187	189	8	from	from	ADP
gujaf-187	189	9	investing	invest	VERB
gujaf-187	189	10	in	in	ADP
gujaf-187	189	11	formal	formal	ADJ
gujaf-187	189	12	job	job	NOUN
gujaf-187	189	13	training	training	NOUN
gujaf-187	189	14	,	,	PUNCT
gujaf-187	189	15	with	with	ADP
gujaf-187	189	16	returns	return	NOUN
gujaf-187	189	17	perhaps	perhaps	ADV
gujaf-187	189	18	on	on	ADP
gujaf-187	189	19	par	par	NOUN
gujaf-187	189	20	with	with	ADP
gujaf-187	189	21	those	those	PRON
gujaf-187	189	22	of	of	ADP
gujaf-187	189	23	expenditures	expenditure	NOUN
gujaf-187	189	24	in	in	ADP
gujaf-187	189	25	physical	physical	ADJ
gujaf-187	189	26	capital	capital	NOUN
gujaf-187	189	27	or	or	CCONJ
gujaf-187	189	28	in	in	ADP
gujaf-187	189	29	education	education	NOUN
gujaf-187	189	30	.	.	PUNCT
gujaf-187	190	1	in	in	ADP
gujaf-187	190	2	order	order	NOUN
gujaf-187	190	3	for	for	SCONJ
gujaf-187	190	4	businesses	business	NOUN
gujaf-187	190	5	to	to	PART
gujaf-187	190	6	get	get	VERB
gujaf-187	190	7	the	the	DET
gujaf-187	190	8	most	most	ADJ
gujaf-187	190	9	out	out	ADP
gujaf-187	190	10	of	of	ADP
gujaf-187	190	11	their	their	PRON
gujaf-187	190	12	investments	investment	NOUN
gujaf-187	190	13	in	in	ADP
gujaf-187	190	14	human	human	ADJ
gujaf-187	190	15	resources	resource	NOUN
gujaf-187	190	16	,	,	PUNCT
gujaf-187	190	17	huang	huang	PROPN
gujaf-187	190	18	(	(	PUNCT
gujaf-187	190	19	2011	2011	NUM
gujaf-187	190	20	)	)	PUNCT
gujaf-187	190	21	explores	explore	VERB
gujaf-187	190	22	how	how	SCONJ
gujaf-187	190	23	return	return	NOUN
gujaf-187	190	24	on	on	ADP
gujaf-187	190	25	investment	investment	NOUN
gujaf-187	190	26	(	(	PUNCT
gujaf-187	190	27	roi	roi	NOUN
gujaf-187	190	28	)	)	PUNCT
gujaf-187	190	29	can	can	AUX
gujaf-187	190	30	be	be	AUX
gujaf-187	190	31	used	use	VERB
gujaf-187	190	32	most	most	ADV
gujaf-187	190	33	effectively	effectively	ADV
gujaf-187	190	34	during	during	ADP
gujaf-187	190	35	the	the	DET
gujaf-187	190	36	evaluation	evaluation	NOUN
gujaf-187	190	37	process	process	NOUN
gujaf-187	190	38	to	to	PART
gujaf-187	190	39	provide	provide	VERB
gujaf-187	190	40	convincing	convincing	ADJ
gujaf-187	190	41	data	datum	NOUN
gujaf-187	190	42	regarding	regard	VERB
gujaf-187	190	43	the	the	DET
gujaf-187	190	44	value	value	NOUN
gujaf-187	190	45	of	of	ADP
gujaf-187	190	46	human	human	ADJ
gujaf-187	190	47	resources	resource	NOUN
gujaf-187	190	48	and	and	CCONJ
gujaf-187	190	49	their	their	PRON
gujaf-187	190	50	contributions	contribution	NOUN
gujaf-187	190	51	to	to	ADP
gujaf-187	190	52	the	the	DET
gujaf-187	190	53	project	project	NOUN
gujaf-187	190	54	.	.	PUNCT
gujaf-187	191	1	companies	company	NOUN
gujaf-187	191	2	can	can	AUX
gujaf-187	191	3	see	see	VERB
gujaf-187	191	4	better	well	ADJ
gujaf-187	191	5	revenues	revenue	NOUN
gujaf-187	191	6	through	through	ADP
gujaf-187	191	7	the	the	DET
gujaf-187	191	8	efficient	efficient	ADJ
gujaf-187	191	9	utilization	utilization	NOUN
gujaf-187	191	10	of	of	ADP
gujaf-187	191	11	human	human	ADJ
gujaf-187	191	12	resources	resource	NOUN
gujaf-187	191	13	in	in	ADP
gujaf-187	191	14	the	the	DET
gujaf-187	191	15	manufacturing	manufacturing	NOUN
gujaf-187	191	16	process	process	NOUN
gujaf-187	191	17	,	,	PUNCT
gujaf-187	191	18	and	and	CCONJ
gujaf-187	191	19	this	this	DET
gujaf-187	191	20	influence	influence	NOUN
gujaf-187	191	21	can	can	AUX
gujaf-187	191	22	be	be	AUX
gujaf-187	191	23	quantified	quantify	VERB
gujaf-187	191	24	using	use	VERB
gujaf-187	191	25	a	a	DET
gujaf-187	191	26	scientific	scientific	ADJ
gujaf-187	191	27	and	and	CCONJ
gujaf-187	191	28	rational	rational	ADJ
gujaf-187	191	29	technique	technique	NOUN
gujaf-187	191	30	.	.	PUNCT
gujaf-187	192	1	perera	perera	PROPN
gujaf-187	192	2	's	's	PART
gujaf-187	192	3	(	(	PUNCT
gujaf-187	192	4	2012	2012	NUM
gujaf-187	192	5	)	)	PUNCT
gujaf-187	192	6	research	research	NOUN
gujaf-187	192	7	corroborates	corroborate	VERB
gujaf-187	192	8	the	the	DET
gujaf-187	192	9	foregoing	forego	VERB
gujaf-187	192	10	findings	finding	NOUN
gujaf-187	192	11	,	,	PUNCT
gujaf-187	192	12	showing	show	VERB
gujaf-187	192	13	that	that	SCONJ
gujaf-187	192	14	people	people	NOUN
gujaf-187	192	15	are	be	AUX
gujaf-187	192	16	the	the	DET
gujaf-187	192	17	key	key	NOUN
gujaf-187	192	18	to	to	ADP
gujaf-187	192	19	an	an	DET
gujaf-187	192	20	organization	organization	NOUN
gujaf-187	192	21	's	's	PART
gujaf-187	192	22	success	success	NOUN
gujaf-187	192	23	or	or	CCONJ
gujaf-187	192	24	failure	failure	NOUN
gujaf-187	192	25	.	.	PUNCT
gujaf-187	193	1	that	that	PRON
gujaf-187	193	2	means	mean	VERB
gujaf-187	193	3	it	it	PRON
gujaf-187	193	4	's	be	AUX
gujaf-187	193	5	crucial	crucial	ADJ
gujaf-187	193	6	for	for	SCONJ
gujaf-187	193	7	management	management	NOUN
gujaf-187	193	8	to	to	PART
gujaf-187	193	9	be	be	AUX
gujaf-187	193	10	able	able	ADJ
gujaf-187	193	11	to	to	PART
gujaf-187	193	12	steer	steer	VERB
gujaf-187	193	13	the	the	DET
gujaf-187	193	14	company	company	NOUN
gujaf-187	193	15	in	in	ADP
gujaf-187	193	16	the	the	DET
gujaf-187	193	17	right	right	ADJ
gujaf-187	193	18	direction	direction	NOUN
gujaf-187	193	19	by	by	ADP
gujaf-187	193	20	making	make	VERB
gujaf-187	193	21	sound	sound	ADJ
gujaf-187	193	22	,	,	PUNCT
gujaf-187	193	23	well	well	ADV
gujaf-187	193	24	-	-	PUNCT
gujaf-187	193	25	considered	consider	VERB
gujaf-187	193	26	decisions	decision	NOUN
gujaf-187	193	27	.	.	PUNCT
gujaf-187	194	1	according	accord	VERB
gujaf-187	194	2	to	to	ADP
gujaf-187	194	3	pandurangarao	pandurangarao	PROPN
gujaf-187	194	4	,	,	PUNCT
gujaf-187	194	5	et	et	PROPN
gujaf-187	194	6	al	al	PROPN
gujaf-187	194	7	.	.	PROPN
gujaf-187	194	8	,	,	PUNCT
gujaf-187	194	9	(	(	PUNCT
gujaf-187	194	10	2013	2013	NUM
gujaf-187	194	11	)	)	PUNCT
gujaf-187	194	12	research	research	NOUN
gujaf-187	194	13	on	on	ADP
gujaf-187	194	14	human	human	ADJ
gujaf-187	194	15	resource	resource	NOUN
gujaf-187	194	16	accounting	accounting	NOUN
gujaf-187	194	17	methods	method	NOUN
gujaf-187	194	18	and	and	CCONJ
gujaf-187	194	19	practices	practice	NOUN
gujaf-187	194	20	in	in	ADP
gujaf-187	194	21	india	india	PROPN
gujaf-187	194	22	,	,	PUNCT
gujaf-187	194	23	intangible	intangible	ADJ
gujaf-187	194	24	assets	asset	NOUN
gujaf-187	194	25	,	,	PUNCT
gujaf-187	194	26	and	and	CCONJ
gujaf-187	194	27	people	people	NOUN
gujaf-187	194	28	in	in	ADP
gujaf-187	194	29	particular	particular	ADJ
gujaf-187	194	30	,	,	PUNCT
gujaf-187	194	31	make	make	VERB
gujaf-187	194	32	significant	significant	ADJ
gujaf-187	194	33	contributions	contribution	NOUN
gujaf-187	194	34	to	to	ADP
gujaf-187	194	35	the	the	DET
gujaf-187	194	36	creation	creation	NOUN
gujaf-187	194	37	of	of	ADP
gujaf-187	194	38	shareholder	shareholder	NOUN
gujaf-187	194	39	value	value	NOUN
gujaf-187	194	40	in	in	ADP
gujaf-187	194	41	knowledge	knowledge	NOUN
gujaf-187	194	42	-	-	PUNCT
gujaf-187	194	43	based	base	VERB
gujaf-187	194	44	industries	industry	NOUN
gujaf-187	194	45	such	such	ADJ
gujaf-187	194	46	as	as	ADP
gujaf-187	194	47	information	information	NOUN
gujaf-187	194	48	technology	technology	NOUN
gujaf-187	194	49	(	(	PUNCT
gujaf-187	194	50	it	it	PRON
gujaf-187	194	51	)	)	PUNCT
gujaf-187	194	52	,	,	PUNCT
gujaf-187	194	53	teleservices	teleservice	NOUN
gujaf-187	194	54	,	,	PUNCT
gujaf-187	194	55	and	and	CCONJ
gujaf-187	194	56	so	so	ADV
gujaf-187	194	57	on	on	ADV
gujaf-187	194	58	.	.	PUNCT
gujaf-187	195	1	their	their	PRON
gujaf-187	195	2	claim	claim	NOUN
gujaf-187	195	3	that	that	SCONJ
gujaf-187	195	4	intellectual	intellectual	ADJ
gujaf-187	195	5	capability	capability	NOUN
gujaf-187	195	6	of	of	ADP
gujaf-187	195	7	employees	employee	NOUN
gujaf-187	195	8	is	be	AUX
gujaf-187	195	9	the	the	DET
gujaf-187	195	10	sole	sole	ADJ
gujaf-187	195	11	substantial	substantial	ADJ
gujaf-187	195	12	contribution	contribution	NOUN
gujaf-187	195	13	into	into	ADP
gujaf-187	195	14	these	these	DET
gujaf-187	195	15	industries	industry	NOUN
gujaf-187	195	16	.	.	PUNCT
gujaf-187	196	1	using	use	VERB
gujaf-187	196	2	a	a	DET
gujaf-187	196	3	regression	regression	NOUN
gujaf-187	196	4	model	model	NOUN
gujaf-187	196	5	,	,	PUNCT
gujaf-187	196	6	saeed	saeed	PROPN
gujaf-187	196	7	,	,	PUNCT
gujaf-187	196	8	et	et	PROPN
gujaf-187	196	9	al	al	PROPN
gujaf-187	196	10	.	.	PROPN
gujaf-187	196	11	,	,	PUNCT
gujaf-187	196	12	(	(	PUNCT
gujaf-187	196	13	2013	2013	NUM
gujaf-187	196	14	)	)	PUNCT
gujaf-187	196	15	explored	explore	VERB
gujaf-187	196	16	the	the	DET
gujaf-187	196	17	connection	connection	NOUN
gujaf-187	196	18	between	between	ADP
gujaf-187	196	19	human	human	ADJ
gujaf-187	196	20	resources	resource	NOUN
gujaf-187	196	21	and	and	CCONJ
gujaf-187	196	22	the	the	DET
gujaf-187	196	23	value	value	NOUN
gujaf-187	196	24	added	add	VERB
gujaf-187	196	25	efficiency	efficiency	NOUN
gujaf-187	196	26	of	of	ADP
gujaf-187	196	27	human	human	ADJ
gujaf-187	196	28	capital	capital	NOUN
gujaf-187	196	29	,	,	PUNCT
gujaf-187	196	30	with	with	ADP
gujaf-187	196	31	return	return	NOUN
gujaf-187	196	32	on	on	ADP
gujaf-187	196	33	equity	equity	NOUN
gujaf-187	196	34	(	(	PUNCT
gujaf-187	196	35	roe	roe	NOUN
gujaf-187	196	36	)	)	PUNCT
gujaf-187	196	37	serving	serve	VERB
gujaf-187	196	38	as	as	ADP
gujaf-187	196	39	the	the	DET
gujaf-187	196	40	measure	measure	NOUN
gujaf-187	196	41	of	of	ADP
gujaf-187	196	42	company	company	NOUN
gujaf-187	196	43	performance	performance	NOUN
gujaf-187	196	44	.	.	PUNCT
gujaf-187	197	1	the	the	DET
gujaf-187	197	2	study	study	NOUN
gujaf-187	197	3	's	's	PART
gujaf-187	197	4	findings	finding	NOUN
gujaf-187	197	5	demonstrate	demonstrate	VERB
gujaf-187	197	6	a	a	DET
gujaf-187	197	7	favorable	favorable	ADJ
gujaf-187	197	8	and	and	CCONJ
gujaf-187	197	9	statistically	statistically	ADV
gujaf-187	197	10	significant	significant	ADJ
gujaf-187	197	11	association	association	NOUN
gujaf-187	197	12	between	between	ADP
gujaf-187	197	13	hr	hr	PROPN
gujaf-187	197	14	and	and	CCONJ
gujaf-187	197	15	the	the	DET
gujaf-187	197	16	value	value	NOUN
gujaf-187	197	17	-	-	PUNCT
gujaf-187	197	18	addedefficiency	addedefficiency	NOUN
gujaf-187	197	19	of	of	ADP
gujaf-187	197	20	human	human	ADJ
gujaf-187	197	21	capital	capital	NOUN
gujaf-187	197	22	and	and	CCONJ
gujaf-187	197	23	return	return	VERB
gujaf-187	197	24	on	on	ADP
gujaf-187	197	25	equity	equity	NOUN
gujaf-187	197	26	.	.	PUNCT
gujaf-187	198	1	zenith	zenith	PROPN
gujaf-187	198	2	bank	bank	PROPN
gujaf-187	198	3	plc	plc	PROPN
gujaf-187	198	4	’s	’s	PART
gujaf-187	198	5	financial	financial	ADJ
gujaf-187	198	6	performance	performance	NOUN
gujaf-187	198	7	was	be	AUX
gujaf-187	198	8	studied	study	VERB
gujaf-187	198	9	by	by	ADP
gujaf-187	198	10	ijeoma	ijeoma	NOUN
gujaf-187	198	11	and	and	CCONJ
gujaf-187	198	12	aronu	aronu	NOUN
gujaf-187	198	13	(	(	PUNCT
gujaf-187	198	14	2013	2013	NUM
gujaf-187	198	15	)	)	PUNCT
gujaf-187	198	16	,	,	PUNCT
gujaf-187	198	17	who	who	PRON
gujaf-187	198	18	looked	look	VERB
gujaf-187	198	19	at	at	ADP
gujaf-187	198	20	the	the	DET
gujaf-187	198	21	impact	impact	NOUN
gujaf-187	198	22	of	of	ADP
gujaf-187	198	23	human	human	ADJ
gujaf-187	198	24	resource	resource	NOUN
gujaf-187	198	25	accounting	account	VERB
gujaf-187	198	26	on	on	ADP
gujaf-187	198	27	the	the	DET
gujaf-187	198	28	financial	financial	ADJ
gujaf-187	198	29	performance	performance	NOUN
gujaf-187	198	30	of	of	ADP
gujaf-187	198	31	nigerian	nigerian	ADJ
gujaf-187	198	32	banks	bank	NOUN
gujaf-187	198	33	.	.	PUNCT
gujaf-187	199	1	field	field	NOUN
gujaf-187	199	2	survey	survey	NOUN
gujaf-187	199	3	was	be	AUX
gujaf-187	199	4	used	use	VERB
gujaf-187	199	5	to	to	PART
gujaf-187	199	6	gather	gather	VERB
gujaf-187	199	7	data	datum	NOUN
gujaf-187	199	8	,	,	PUNCT
gujaf-187	199	9	and	and	CCONJ
gujaf-187	199	10	questionnaires	questionnaire	NOUN
gujaf-187	199	11	and	and	CCONJ
gujaf-187	199	12	interviews	interview	NOUN
gujaf-187	199	13	with	with	ADP
gujaf-187	199	14	zenith	zenith	PROPN
gujaf-187	199	15	bank	bank	PROPN
gujaf-187	199	16	plc	plc	PROPN
gujaf-187	199	17	employees	employee	NOUN
gujaf-187	199	18	were	be	AUX
gujaf-187	199	19	part	part	NOUN
gujaf-187	199	20	of	of	ADP
gujaf-187	199	21	the	the	DET
gujaf-187	199	22	process	process	NOUN
gujaf-187	199	23	.	.	PUNCT
gujaf-187	200	1	zenith	zenith	PROPN
gujaf-187	200	2	bank	bank	PROPN
gujaf-187	200	3	plc	plc	PROPN
gujaf-187	200	4	’s	’s	PART
gujaf-187	200	5	financial	financial	ADJ
gujaf-187	200	6	position	position	NOUN
gujaf-187	200	7	was	be	AUX
gujaf-187	200	8	improved	improve	VERB
gujaf-187	200	9	by	by	ADP
gujaf-187	200	10	accounting	account	VERB
gujaf-187	200	11	for	for	ADP
gujaf-187	200	12	human	human	ADJ
gujaf-187	200	13	resources	resource	NOUN
gujaf-187	200	14	,	,	PUNCT
gujaf-187	200	15	according	accord	VERB
gujaf-187	200	16	to	to	ADP
gujaf-187	200	17	the	the	DET
gujaf-187	200	18	findings	finding	NOUN
gujaf-187	200	19	.	.	PUNCT
gujaf-187	201	1	a	a	DET
gujaf-187	201	2	study	study	NOUN
gujaf-187	201	3	conducted	conduct	VERB
gujaf-187	201	4	in	in	ADP
gujaf-187	201	5	nigeria	nigeria	PROPN
gujaf-187	201	6	by	by	ADP
gujaf-187	201	7	izedonme	izedonme	PROPN
gujaf-187	201	8	,	,	PUNCT
gujaf-187	201	9	et	et	PROPN
gujaf-187	201	10	al	al	PROPN
gujaf-187	201	11	.	.	PROPN
gujaf-187	201	12	,	,	PUNCT
gujaf-187	201	13	(	(	PUNCT
gujaf-187	201	14	2013	2013	NUM
gujaf-187	201	15	)	)	PUNCT
gujaf-187	201	16	examined	examine	VERB
gujaf-187	201	17	the	the	DET
gujaf-187	201	18	relationship	relationship	NOUN
gujaf-187	201	19	between	between	ADP
gujaf-187	201	20	human	human	ADJ
gujaf-187	201	21	resource	resource	NOUN
gujaf-187	201	22	accounting	accounting	NOUN
gujaf-187	201	23	and	and	CCONJ
gujaf-187	201	24	company	company	NOUN
gujaf-187	201	25	performance	performance	NOUN
gujaf-187	201	26	.	.	PUNCT
gujaf-187	202	1	an	an	DET
gujaf-187	202	2	analysis	analysis	NOUN
gujaf-187	202	3	of	of	ADP
gujaf-187	202	4	the	the	DET
gujaf-187	202	5	nigerian	nigerian	ADJ
gujaf-187	202	6	securities	security	NOUN
gujaf-187	202	7	gusau	gusau	PROPN
gujaf-187	202	8	journal	journal	PROPN
gujaf-187	202	9	of	of	ADP
gujaf-187	202	10	accounting	accounting	NOUN
gujaf-187	202	11	and	and	CCONJ
gujaf-187	202	12	finance	finance	NOUN
gujaf-187	202	13	,	,	PUNCT
gujaf-187	202	14	vol	vol	NOUN
gujaf-187	202	15	.	.	PROPN
gujaf-187	202	16	3	3	NUM
gujaf-187	202	17	,	,	PUNCT
gujaf-187	202	18	issue	issue	NOUN
gujaf-187	202	19	3	3	NUM
gujaf-187	202	20	,	,	PUNCT
gujaf-187	202	21	october	october	PROPN
gujaf-187	202	22	,	,	PUNCT
gujaf-187	202	23	2022	2022	NUM
gujaf-187	202	24	165	165	NUM
gujaf-187	202	25	market	market	NOUN
gujaf-187	202	26	fact	fact	NOUN
gujaf-187	202	27	book	book	NOUN
gujaf-187	202	28	’s	’s	PART
gujaf-187	202	29	cross	cross	ADJ
gujaf-187	202	30	-	-	ADJ
gujaf-187	202	31	sectional	sectional	ADJ
gujaf-187	202	32	data	datum	NOUN
gujaf-187	202	33	was	be	AUX
gujaf-187	202	34	used	use	VERB
gujaf-187	202	35	in	in	ADP
gujaf-187	202	36	this	this	DET
gujaf-187	202	37	study	study	NOUN
gujaf-187	202	38	(	(	PUNCT
gujaf-187	202	39	2009	2009	NUM
gujaf-187	202	40	)	)	PUNCT
gujaf-187	202	41	.	.	PUNCT
gujaf-187	203	1	the	the	DET
gujaf-187	203	2	data	datum	NOUN
gujaf-187	203	3	was	be	AUX
gujaf-187	203	4	analyzed	analyze	VERB
gujaf-187	203	5	using	use	VERB
gujaf-187	203	6	multivariate	multivariate	NOUN
gujaf-187	203	7	analysis	analysis	NOUN
gujaf-187	203	8	.	.	PUNCT
gujaf-187	204	1	human	human	ADJ
gujaf-187	204	2	capital	capital	NOUN
gujaf-187	204	3	was	be	AUX
gujaf-187	204	4	found	find	VERB
gujaf-187	204	5	to	to	PART
gujaf-187	204	6	have	have	VERB
gujaf-187	204	7	a	a	DET
gujaf-187	204	8	small	small	ADJ
gujaf-187	204	9	but	but	CCONJ
gujaf-187	204	10	positive	positive	ADJ
gujaf-187	204	11	effect	effect	NOUN
gujaf-187	204	12	on	on	ADP
gujaf-187	204	13	organizational	organizational	ADJ
gujaf-187	204	14	performance	performance	NOUN
gujaf-187	204	15	.	.	PUNCT
gujaf-187	205	1	survey	survey	NOUN
gujaf-187	205	2	data	datum	NOUN
gujaf-187	205	3	from	from	ADP
gujaf-187	205	4	103	103	NUM
gujaf-187	205	5	owners	owner	NOUN
gujaf-187	205	6	/	/	SYM
gujaf-187	205	7	managers	manager	NOUN
gujaf-187	205	8	in	in	ADP
gujaf-187	205	9	punjab	punjab	ADJ
gujaf-187	205	10	state	state	NOUN
gujaf-187	205	11	,	,	PUNCT
gujaf-187	205	12	india	india	PROPN
gujaf-187	205	13	,	,	PUNCT
gujaf-187	205	14	were	be	AUX
gujaf-187	205	15	utilized	utilize	VERB
gujaf-187	205	16	by	by	ADP
gujaf-187	205	17	vohra	vohra	NOUN
gujaf-187	205	18	and	and	CCONJ
gujaf-187	205	19	vipla	vipla	NOUN
gujaf-187	205	20	(	(	PUNCT
gujaf-187	205	21	2014	2014	NUM
gujaf-187	205	22	)	)	PUNCT
gujaf-187	205	23	to	to	PART
gujaf-187	205	24	examine	examine	VERB
gujaf-187	205	25	how	how	SCONJ
gujaf-187	205	26	human	human	ADJ
gujaf-187	205	27	resource	resource	NOUN
gujaf-187	205	28	accounting	accounting	NOUN
gujaf-187	205	29	methods	method	NOUN
gujaf-187	205	30	affect	affect	VERB
gujaf-187	205	31	business	business	NOUN
gujaf-187	205	32	performance	performance	NOUN
gujaf-187	205	33	through	through	ADP
gujaf-187	205	34	employee	employee	NOUN
gujaf-187	205	35	retention	retention	NOUN
gujaf-187	205	36	.	.	PUNCT
gujaf-187	206	1	the	the	DET
gujaf-187	206	2	data	datum	NOUN
gujaf-187	206	3	was	be	AUX
gujaf-187	206	4	analyzed	analyze	VERB
gujaf-187	206	5	with	with	ADP
gujaf-187	206	6	the	the	DET
gujaf-187	206	7	use	use	NOUN
gujaf-187	206	8	of	of	ADP
gujaf-187	206	9	statistical	statistical	ADJ
gujaf-187	206	10	tests	test	NOUN
gujaf-187	206	11	such	such	ADJ
gujaf-187	206	12	as	as	ADP
gujaf-187	206	13	multivariate	multivariate	NOUN
gujaf-187	206	14	analysis	analysis	NOUN
gujaf-187	206	15	and	and	CCONJ
gujaf-187	206	16	regression	regression	NOUN
gujaf-187	206	17	.	.	PUNCT
gujaf-187	207	1	firm	firm	ADJ
gujaf-187	207	2	performance	performance	NOUN
gujaf-187	207	3	is	be	AUX
gujaf-187	207	4	significantly	significantly	ADV
gujaf-187	207	5	impacted	impact	VERB
gujaf-187	207	6	by	by	ADP
gujaf-187	207	7	human	human	ADJ
gujaf-187	207	8	resources	resource	NOUN
gujaf-187	207	9	accounting	accounting	NOUN
gujaf-187	207	10	methods	method	NOUN
gujaf-187	207	11	,	,	PUNCT
gujaf-187	207	12	according	accord	VERB
gujaf-187	207	13	to	to	ADP
gujaf-187	207	14	the	the	DET
gujaf-187	207	15	research	research	NOUN
gujaf-187	207	16	.	.	PUNCT
gujaf-187	208	1	according	accord	VERB
gujaf-187	208	2	to	to	ADP
gujaf-187	208	3	okpako	okpako	NOUN
gujaf-187	208	4	,	,	PUNCT
gujaf-187	208	5	et	et	PROPN
gujaf-187	208	6	al	al	PROPN
gujaf-187	208	7	.	.	PROPN
gujaf-187	208	8	,	,	PUNCT
gujaf-187	208	9	(	(	PUNCT
gujaf-187	208	10	2014	2014	NUM
gujaf-187	208	11	)	)	PUNCT
gujaf-187	208	12	who	who	PRON
gujaf-187	208	13	conducted	conduct	VERB
gujaf-187	208	14	a	a	DET
gujaf-187	208	15	mixed	mixed	ADJ
gujaf-187	208	16	-	-	PUNCT
gujaf-187	208	17	methods	method	NOUN
gujaf-187	208	18	research	research	NOUN
gujaf-187	208	19	project	project	NOUN
gujaf-187	208	20	involving	involve	VERB
gujaf-187	208	21	the	the	DET
gujaf-187	208	22	use	use	NOUN
gujaf-187	208	23	of	of	ADP
gujaf-187	208	24	primary	primary	ADJ
gujaf-187	208	25	and	and	CCONJ
gujaf-187	208	26	secondary	secondary	ADJ
gujaf-187	208	27	data	datum	NOUN
gujaf-187	208	28	,	,	PUNCT
gujaf-187	208	29	the	the	DET
gujaf-187	208	30	study	study	NOUN
gujaf-187	208	31	sampled	sample	VERB
gujaf-187	208	32	seven	seven	NUM
gujaf-187	208	33	(	(	PUNCT
gujaf-187	208	34	7	7	NUM
gujaf-187	208	35	)	)	PUNCT
gujaf-187	208	36	nigerian	nigerian	ADJ
gujaf-187	208	37	stock	stock	NOUN
gujaf-187	208	38	market	market	NOUN
gujaf-187	208	39	listed	list	VERB
gujaf-187	208	40	firms	firm	NOUN
gujaf-187	208	41	and	and	CCONJ
gujaf-187	208	42	distributed	distribute	VERB
gujaf-187	208	43	260	260	NUM
gujaf-187	208	44	questionnaires	questionnaire	NOUN
gujaf-187	208	45	to	to	ADP
gujaf-187	208	46	the	the	DET
gujaf-187	208	47	relevant	relevant	ADJ
gujaf-187	208	48	employees	employee	NOUN
gujaf-187	208	49	.	.	PUNCT
gujaf-187	209	1	human	human	ADJ
gujaf-187	209	2	resource	resource	NOUN
gujaf-187	209	3	accounting	accounting	NOUN
gujaf-187	209	4	’s	’s	PART
gujaf-187	209	5	value	value	NOUN
gujaf-187	209	6	was	be	AUX
gujaf-187	209	7	quantified	quantify	VERB
gujaf-187	209	8	using	use	VERB
gujaf-187	209	9	principle	principle	ADJ
gujaf-187	209	10	component	component	NOUN
gujaf-187	209	11	analysis	analysis	NOUN
gujaf-187	209	12	(	(	PUNCT
gujaf-187	209	13	pca	pca	NOUN
gujaf-187	209	14	)	)	PUNCT
gujaf-187	209	15	and	and	CCONJ
gujaf-187	209	16	the	the	DET
gujaf-187	209	17	return	return	NOUN
gujaf-187	209	18	on	on	ADP
gujaf-187	209	19	equity	equity	NOUN
gujaf-187	209	20	(	(	PUNCT
gujaf-187	209	21	roe	roe	PROPN
gujaf-187	209	22	)	)	PUNCT
gujaf-187	209	23	from	from	ADP
gujaf-187	209	24	2006	2006	NUM
gujaf-187	209	25	to	to	ADP
gujaf-187	209	26	2010	2010	NUM
gujaf-187	209	27	as	as	ADP
gujaf-187	209	28	a	a	DET
gujaf-187	209	29	measure	measure	NOUN
gujaf-187	209	30	of	of	ADP
gujaf-187	209	31	financial	financial	ADJ
gujaf-187	209	32	performance	performance	NOUN
gujaf-187	209	33	,	,	PUNCT
gujaf-187	209	34	which	which	PRON
gujaf-187	209	35	resulted	result	VERB
gujaf-187	209	36	in	in	ADP
gujaf-187	209	37	a	a	DET
gujaf-187	209	38	series	series	NOUN
gujaf-187	209	39	of	of	ADP
gujaf-187	209	40	data	datum	NOUN
gujaf-187	209	41	points	point	NOUN
gujaf-187	209	42	.	.	PUNCT
gujaf-187	210	1	according	accord	VERB
gujaf-187	210	2	to	to	ADP
gujaf-187	210	3	the	the	DET
gujaf-187	210	4	findings	finding	NOUN
gujaf-187	210	5	,	,	PUNCT
gujaf-187	210	6	accounting	account	VERB
gujaf-187	210	7	for	for	ADP
gujaf-187	210	8	human	human	ADJ
gujaf-187	210	9	resources	resource	NOUN
gujaf-187	210	10	has	have	VERB
gujaf-187	210	11	a	a	DET
gujaf-187	210	12	positive	positive	ADJ
gujaf-187	210	13	effect	effect	NOUN
gujaf-187	210	14	on	on	ADP
gujaf-187	210	15	a	a	DET
gujaf-187	210	16	company	company	NOUN
gujaf-187	210	17	’s	’s	PART
gujaf-187	210	18	performance	performance	NOUN
gujaf-187	210	19	.	.	PUNCT
gujaf-187	211	1	omodero	omodero	NOUN
gujaf-187	211	2	and	and	CCONJ
gujaf-187	211	3	ihendinihu	ihendinihu	NOUN
gujaf-187	211	4	(	(	PUNCT
gujaf-187	211	5	2017	2017	NUM
gujaf-187	211	6	)	)	PUNCT
gujaf-187	211	7	studied	study	VERB
gujaf-187	211	8	the	the	DET
gujaf-187	211	9	relationship	relationship	NOUN
gujaf-187	211	10	between	between	ADP
gujaf-187	211	11	human	human	ADJ
gujaf-187	211	12	resource	resource	NOUN
gujaf-187	211	13	accounting	accounting	NOUN
gujaf-187	211	14	and	and	CCONJ
gujaf-187	211	15	the	the	DET
gujaf-187	211	16	financial	financial	ADJ
gujaf-187	211	17	performance	performance	NOUN
gujaf-187	211	18	of	of	ADP
gujaf-187	211	19	nigerian	nigerian	ADJ
gujaf-187	211	20	enterprises	enterprise	NOUN
gujaf-187	211	21	.	.	PUNCT
gujaf-187	212	1	using	use	VERB
gujaf-187	212	2	personnel	personnel	NOUN
gujaf-187	212	3	benefit	benefit	NOUN
gujaf-187	212	4	cost	cost	NOUN
gujaf-187	212	5	(	(	PUNCT
gujaf-187	212	6	pbc	pbc	PROPN
gujaf-187	212	7	)	)	PUNCT
gujaf-187	212	8	as	as	ADP
gujaf-187	212	9	a	a	DET
gujaf-187	212	10	proxy	proxy	NOUN
gujaf-187	212	11	for	for	ADP
gujaf-187	212	12	human	human	ADJ
gujaf-187	212	13	resource	resource	NOUN
gujaf-187	212	14	accounting	accounting	NOUN
gujaf-187	212	15	,	,	PUNCT
gujaf-187	212	16	the	the	DET
gujaf-187	212	17	dependent	dependent	ADJ
gujaf-187	212	18	variables	variable	NOUN
gujaf-187	212	19	were	be	AUX
gujaf-187	212	20	profit	profit	NOUN
gujaf-187	212	21	after	after	ADP
gujaf-187	212	22	tax	tax	NOUN
gujaf-187	212	23	,	,	PUNCT
gujaf-187	212	24	total	total	ADJ
gujaf-187	212	25	revenue	revenue	NOUN
gujaf-187	212	26	and	and	CCONJ
gujaf-187	212	27	net	net	ADJ
gujaf-187	212	28	asset	asset	NOUN
gujaf-187	212	29	.	.	PUNCT
gujaf-187	213	1	spss	spss	PROPN
gujaf-187	213	2	software	software	PROPN
gujaf-187	213	3	was	be	AUX
gujaf-187	213	4	used	use	VERB
gujaf-187	213	5	to	to	PART
gujaf-187	213	6	do	do	VERB
gujaf-187	213	7	a	a	DET
gujaf-187	213	8	multiple	multiple	ADJ
gujaf-187	213	9	correlation	correlation	NOUN
gujaf-187	213	10	analysis	analysis	NOUN
gujaf-187	213	11	on	on	ADP
gujaf-187	213	12	the	the	DET
gujaf-187	213	13	data	datum	NOUN
gujaf-187	213	14	.	.	PUNCT
gujaf-187	214	1	pbc	pbc	PROPN
gujaf-187	214	2	had	have	VERB
gujaf-187	214	3	a	a	DET
gujaf-187	214	4	largeand	largeand	ADJ
gujaf-187	214	5	beneficial	beneficial	ADJ
gujaf-187	214	6	influence	influence	NOUN
gujaf-187	214	7	on	on	ADP
gujaf-187	214	8	profit	profit	NOUN
gujaf-187	214	9	after	after	ADP
gujaf-187	214	10	tax	tax	NOUN
gujaf-187	214	11	(	(	PUNCT
gujaf-187	214	12	pat	pat	PROPN
gujaf-187	214	13	)	)	PUNCT
gujaf-187	214	14	,	,	PUNCT
gujaf-187	214	15	but	but	CCONJ
gujaf-187	214	16	a	a	DET
gujaf-187	214	17	negative	negative	ADJ
gujaf-187	214	18	impact	impact	NOUN
gujaf-187	214	19	on	on	ADP
gujaf-187	214	20	online	online	ADJ
gujaf-187	214	21	asset	asset	NOUN
gujaf-187	214	22	,	,	PUNCT
gujaf-187	214	23	according	accord	VERB
gujaf-187	214	24	to	to	ADP
gujaf-187	214	25	the	the	DET
gujaf-187	214	26	findings	finding	NOUN
gujaf-187	214	27	.	.	PUNCT
gujaf-187	215	1	a	a	DET
gujaf-187	215	2	study	study	NOUN
gujaf-187	215	3	conducted	conduct	VERB
gujaf-187	215	4	by	by	ADP
gujaf-187	215	5	oladele	oladele	PROPN
gujaf-187	215	6	,	,	PUNCT
gujaf-187	215	7	et	et	PROPN
gujaf-187	215	8	al	al	PROPN
gujaf-187	215	9	.	.	PROPN
gujaf-187	215	10	,	,	PUNCT
gujaf-187	215	11	(	(	PUNCT
gujaf-187	215	12	2018	2018	NUM
gujaf-187	215	13	)	)	PUNCT
gujaf-187	215	14	studied	study	VERB
gujaf-187	215	15	the	the	DET
gujaf-187	215	16	influence	influence	NOUN
gujaf-187	215	17	of	of	ADP
gujaf-187	215	18	human	human	ADJ
gujaf-187	215	19	resource	resource	NOUN
gujaf-187	215	20	accounting	accounting	NOUN
gujaf-187	215	21	disclosure	disclosure	NOUN
gujaf-187	215	22	on	on	ADP
gujaf-187	215	23	the	the	DET
gujaf-187	215	24	financial	financial	ADJ
gujaf-187	215	25	performance	performance	NOUN
gujaf-187	215	26	of	of	ADP
gujaf-187	215	27	selected	select	VERB
gujaf-187	215	28	listed	list	VERB
gujaf-187	215	29	corporations	corporation	NOUN
gujaf-187	215	30	in	in	ADP
gujaf-187	215	31	nigeria	nigeria	PROPN
gujaf-187	215	32	.	.	PUNCT
gujaf-187	216	1	to	to	PART
gujaf-187	216	2	measure	measure	VERB
gujaf-187	216	3	the	the	DET
gujaf-187	216	4	dependent	dependent	ADJ
gujaf-187	216	5	variable	variable	NOUN
gujaf-187	216	6	,	,	PUNCT
gujaf-187	216	7	a	a	DET
gujaf-187	216	8	financial	financial	ADJ
gujaf-187	216	9	report	report	NOUN
gujaf-187	216	10	index	index	NOUN
gujaf-187	216	11	of	of	ADP
gujaf-187	216	12	the	the	DET
gujaf-187	216	13	selected	select	VERB
gujaf-187	216	14	businesses	business	NOUN
gujaf-187	216	15	was	be	AUX
gujaf-187	216	16	utilized	utilize	VERB
gujaf-187	216	17	to	to	PART
gujaf-187	216	18	measure	measure	VERB
gujaf-187	216	19	the	the	DET
gujaf-187	216	20	annual	annual	ADJ
gujaf-187	216	21	profitability	profitability	NOUN
gujaf-187	216	22	,	,	PUNCT
gujaf-187	216	23	company	company	NOUN
gujaf-187	216	24	size	size	NOUN
gujaf-187	216	25	,	,	PUNCT
gujaf-187	216	26	financial	financial	ADJ
gujaf-187	216	27	leverage	leverage	NOUN
gujaf-187	216	28	,	,	PUNCT
gujaf-187	216	29	and	and	CCONJ
gujaf-187	216	30	industry	industry	NOUN
gujaf-187	216	31	type	type	NOUN
gujaf-187	216	32	of	of	ADP
gujaf-187	216	33	the	the	DET
gujaf-187	216	34	human	human	ADJ
gujaf-187	216	35	resources	resource	NOUN
gujaf-187	216	36	accounting	accounting	NOUN
gujaf-187	216	37	disclosures	disclosure	NOUN
gujaf-187	216	38	.	.	PUNCT
gujaf-187	217	1	the	the	DET
gujaf-187	217	2	research	research	NOUN
gujaf-187	217	3	was	be	AUX
gujaf-187	217	4	conducted	conduct	VERB
gujaf-187	217	5	between	between	ADP
gujaf-187	217	6	2011	2011	NUM
gujaf-187	217	7	and	and	CCONJ
gujaf-187	217	8	2015	2015	NUM
gujaf-187	217	9	.	.	PUNCT
gujaf-187	218	1	the	the	DET
gujaf-187	218	2	data	datum	NOUN
gujaf-187	218	3	was	be	AUX
gujaf-187	218	4	examined	examine	VERB
gujaf-187	218	5	using	use	VERB
gujaf-187	218	6	descriptive	descriptive	ADJ
gujaf-187	218	7	statistics	statistic	NOUN
gujaf-187	218	8	,	,	PUNCT
gujaf-187	218	9	correlation	correlation	NOUN
gujaf-187	218	10	,	,	PUNCT
gujaf-187	218	11	and	and	CCONJ
gujaf-187	218	12	regression	regression	NOUN
gujaf-187	218	13	.	.	PUNCT
gujaf-187	219	1	the	the	DET
gujaf-187	219	2	study	study	NOUN
gujaf-187	219	3	found	find	VERB
gujaf-187	219	4	acorrelation	acorrelation	NOUN
gujaf-187	219	5	between	between	ADP
gujaf-187	219	6	financial	financial	ADJ
gujaf-187	219	7	success	success	NOUN
gujaf-187	219	8	and	and	CCONJ
gujaf-187	219	9	human	human	ADJ
gujaf-187	219	10	resource	resource	NOUN
gujaf-187	219	11	accounting	accounting	NOUN
gujaf-187	219	12	.	.	PUNCT
gujaf-187	220	1	according	accord	VERB
gujaf-187	220	2	to	to	ADP
gujaf-187	220	3	ofe	ofe	NOUN
gujaf-187	220	4	and	and	CCONJ
gujaf-187	220	5	david	david	PROPN
gujaf-187	220	6	(	(	PUNCT
gujaf-187	220	7	2018	2018	NUM
gujaf-187	220	8	)	)	PUNCT
gujaf-187	220	9	,	,	PUNCT
gujaf-187	220	10	human	human	ADJ
gujaf-187	220	11	resource	resource	NOUN
gujaf-187	220	12	accounting	accounting	NOUN
gujaf-187	220	13	has	have	VERB
gujaf-187	220	14	a	a	DET
gujaf-187	220	15	significant	significant	ADJ
gujaf-187	220	16	impact	impact	NOUN
gujaf-187	220	17	on	on	ADP
gujaf-187	220	18	the	the	DET
gujaf-187	220	19	performance	performance	NOUN
gujaf-187	220	20	of	of	ADP
gujaf-187	220	21	nigerian	nigerian	ADJ
gujaf-187	220	22	listed	list	VERB
gujaf-187	220	23	banks	bank	NOUN
gujaf-187	220	24	.	.	PUNCT
gujaf-187	221	1	from	from	ADP
gujaf-187	221	2	2009	2009	NUM
gujaf-187	221	3	to	to	ADP
gujaf-187	221	4	2017	2017	NUM
gujaf-187	221	5	,	,	PUNCT
gujaf-187	221	6	the	the	DET
gujaf-187	221	7	information	information	NOUN
gujaf-187	221	8	was	be	AUX
gujaf-187	221	9	gleaned	glean	VERB
gujaf-187	221	10	from	from	ADP
gujaf-187	221	11	theannual	theannual	ADJ
gujaf-187	221	12	reports	report	NOUN
gujaf-187	221	13	of	of	ADP
gujaf-187	221	14	18	18	NUM
gujaf-187	221	15	nigerian	nigerian	ADJ
gujaf-187	221	16	commercial	commercial	ADJ
gujaf-187	221	17	banks	bank	NOUN
gujaf-187	221	18	that	that	PRON
gujaf-187	221	19	are	be	AUX
gujaf-187	221	20	publicly	publicly	ADV
gujaf-187	221	21	traded	trade	VERB
gujaf-187	221	22	.	.	PUNCT
gujaf-187	222	1	staff	staff	NOUN
gujaf-187	222	2	costs	cost	NOUN
gujaf-187	222	3	,	,	PUNCT
gujaf-187	222	4	director	director	NOUN
gujaf-187	222	5	compensation	compensation	NOUN
gujaf-187	222	6	,	,	PUNCT
gujaf-187	222	7	employee	employee	NOUN
gujaf-187	222	8	count	count	NOUN
gujaf-187	222	9	,	,	PUNCT
gujaf-187	222	10	and	and	CCONJ
gujaf-187	222	11	business	business	NOUN
gujaf-187	222	12	size	size	NOUN
gujaf-187	222	13	all	all	PRON
gujaf-187	222	14	played	play	VERB
gujaf-187	222	15	a	a	DET
gujaf-187	222	16	role	role	NOUN
gujaf-187	222	17	in	in	ADP
gujaf-187	222	18	human	human	ADJ
gujaf-187	222	19	resource	resource	NOUN
gujaf-187	222	20	accounting.multivariate	accounting.multivariate	PROPN
gujaf-187	222	21	research	research	NOUN
gujaf-187	222	22	found	find	VERB
gujaf-187	222	23	a	a	DET
gujaf-187	222	24	strong	strong	ADJ
gujaf-187	222	25	correlation	correlation	NOUN
gujaf-187	222	26	between	between	ADP
gujaf-187	222	27	employee	employee	NOUN
gujaf-187	222	28	gusau	gusau	PROPN
gujaf-187	222	29	journal	journal	PROPN
gujaf-187	222	30	of	of	ADP
gujaf-187	222	31	accounting	accounting	NOUN
gujaf-187	222	32	and	and	CCONJ
gujaf-187	222	33	finance	finance	NOUN
gujaf-187	222	34	,	,	PUNCT
gujaf-187	222	35	vol	vol	NOUN
gujaf-187	222	36	.	.	PROPN
gujaf-187	223	1	3	3	NUM
gujaf-187	223	2	,	,	PUNCT
gujaf-187	223	3	issue	issue	NOUN
gujaf-187	223	4	3	3	NUM
gujaf-187	223	5	,	,	PUNCT
gujaf-187	223	6	october	october	PROPN
gujaf-187	223	7	,	,	PUNCT
gujaf-187	223	8	2022	2022	NUM
gujaf-187	223	9	166	166	NUM
gujaf-187	223	10	costs	cost	NOUN
gujaf-187	223	11	,	,	PUNCT
gujaf-187	223	12	employee	employee	NOUN
gujaf-187	223	13	strength	strength	NOUN
gujaf-187	223	14	,	,	PUNCT
gujaf-187	223	15	and	and	CCONJ
gujaf-187	223	16	the	the	DET
gujaf-187	223	17	size	size	NOUN
gujaf-187	223	18	of	of	ADP
gujaf-187	223	19	the	the	DET
gujaf-187	223	20	company	company	NOUN
gujaf-187	223	21	.	.	PUNCT
gujaf-187	224	1	the	the	DET
gujaf-187	224	2	financial	financial	ADJ
gujaf-187	224	3	performance	performance	NOUN
gujaf-187	224	4	of	of	ADP
gujaf-187	224	5	directors	director	NOUN
gujaf-187	224	6	was	be	AUX
gujaf-187	224	7	not	not	PART
gujaf-187	224	8	significantly	significantly	ADV
gujaf-187	224	9	influenced	influence	VERB
gujaf-187	224	10	by	by	ADP
gujaf-187	224	11	their	their	PRON
gujaf-187	224	12	compensation	compensation	NOUN
gujaf-187	224	13	.	.	PUNCT
gujaf-187	225	1	despite	despite	SCONJ
gujaf-187	225	2	this	this	PRON
gujaf-187	225	3	,	,	PUNCT
gujaf-187	225	4	ofurum	ofurum	PROPN
gujaf-187	225	5	and	and	CCONJ
gujaf-187	225	6	adeola	adeola	PROPN
gujaf-187	225	7	(	(	PUNCT
gujaf-187	225	8	2018	2018	NUM
gujaf-187	225	9	)	)	PUNCT
gujaf-187	225	10	conducted	conduct	VERB
gujaf-187	225	11	a	a	DET
gujaf-187	225	12	study	study	NOUN
gujaf-187	225	13	on	on	ADP
gujaf-187	225	14	the	the	DET
gujaf-187	225	15	relationship	relationship	NOUN
gujaf-187	225	16	between	between	ADP
gujaf-187	225	17	human	human	ADJ
gujaf-187	225	18	resource	resource	NOUN
gujaf-187	225	19	accounting	accounting	NOUN
gujaf-187	225	20	and	and	CCONJ
gujaf-187	225	21	also	also	ADV
gujaf-187	225	22	the	the	DET
gujaf-187	225	23	profitability	profitability	NOUN
gujaf-187	225	24	of	of	ADP
gujaf-187	225	25	quoted	quote	VERB
gujaf-187	225	26	companiesin	companiesin	NOUN
gujaf-187	225	27	nigeria	nigeria	PROPN
gujaf-187	225	28	.	.	PUNCT
gujaf-187	226	1	human	human	ADJ
gujaf-187	226	2	resource	resource	NOUN
gujaf-187	226	3	accounting	accounting	NOUN
gujaf-187	226	4	was	be	AUX
gujaf-187	226	5	simulated	simulate	VERB
gujaf-187	226	6	by	by	ADP
gujaf-187	226	7	staff	staff	NOUN
gujaf-187	226	8	compensation	compensation	NOUN
gujaf-187	226	9	,	,	PUNCT
gujaf-187	226	10	whereas	whereas	SCONJ
gujaf-187	226	11	profitability	profitability	NOUN
gujaf-187	226	12	was	be	AUX
gujaf-187	226	13	simulated	simulate	VERB
gujaf-187	226	14	by	by	ADP
gujaf-187	226	15	net	net	ADJ
gujaf-187	226	16	operating	operating	NOUN
gujaf-187	226	17	profit	profit	NOUN
gujaf-187	226	18	and	and	CCONJ
gujaf-187	226	19	return	return	VERB
gujaf-187	226	20	on	on	ADP
gujaf-187	226	21	capital	capital	NOUN
gujaf-187	226	22	utilized	utilize	VERB
gujaf-187	226	23	.	.	PUNCT
gujaf-187	227	1	from	from	ADP
gujaf-187	227	2	2011	2011	NUM
gujaf-187	227	3	to	to	ADP
gujaf-187	227	4	2015	2015	NUM
gujaf-187	227	5	,	,	PUNCT
gujaf-187	227	6	the	the	DET
gujaf-187	227	7	study	study	NOUN
gujaf-187	227	8	was	be	AUX
gujaf-187	227	9	conducted	conduct	VERB
gujaf-187	227	10	.	.	PUNCT
gujaf-187	228	1	spss	spss	PROPN
gujaf-187	228	2	version	version	PROPN
gujaf-187	228	3	20	20	NUM
gujaf-187	228	4	was	be	AUX
gujaf-187	228	5	used	use	VERB
gujaf-187	228	6	to	to	PART
gujaf-187	228	7	analyze	analyze	VERB
gujaf-187	228	8	the	the	DET
gujaf-187	228	9	gathered	gather	VERB
gujaf-187	228	10	data	datum	NOUN
gujaf-187	228	11	using	use	VERB
gujaf-187	228	12	ols	ol	NOUN
gujaf-187	228	13	and	and	CCONJ
gujaf-187	228	14	pearson	pearson	PROPN
gujaf-187	228	15	correlation	correlation	NOUN
gujaf-187	228	16	.	.	PUNCT
gujaf-187	229	1	a	a	DET
gujaf-187	229	2	correlation	correlation	NOUN
gujaf-187	229	3	between	between	ADP
gujaf-187	229	4	human	human	ADJ
gujaf-187	229	5	resource	resource	NOUN
gujaf-187	229	6	accounting	accounting	NOUN
gujaf-187	229	7	and	and	CCONJ
gujaf-187	229	8	a	a	DET
gujaf-187	229	9	company	company	NOUN
gujaf-187	229	10	’s	’s	PART
gujaf-187	229	11	profitability	profitability	NOUN
gujaf-187	229	12	was	be	AUX
gujaf-187	229	13	found	find	VERB
gujaf-187	229	14	to	to	PART
gujaf-187	229	15	be	be	AUX
gujaf-187	229	16	weak	weak	ADJ
gujaf-187	229	17	.	.	PUNCT
gujaf-187	230	1	oladejo	oladejo	PROPN
gujaf-187	230	2	and	and	CCONJ
gujaf-187	230	3	ojokuku	ojokuku	NOUN
gujaf-187	230	4	(	(	PUNCT
gujaf-187	230	5	2019	2019	NUM
gujaf-187	230	6	)	)	PUNCT
gujaf-187	230	7	analyzed	analyze	VERB
gujaf-187	230	8	the	the	DET
gujaf-187	230	9	impact	impact	NOUN
gujaf-187	230	10	of	of	ADP
gujaf-187	230	11	human	human	ADJ
gujaf-187	230	12	resource	resource	NOUN
gujaf-187	230	13	accounting	accounting	NOUN
gujaf-187	230	14	(	(	PUNCT
gujaf-187	230	15	hra	hra	PROPN
gujaf-187	230	16	)	)	PUNCT
gujaf-187	230	17	procedures	procedure	NOUN
gujaf-187	230	18	on	on	ADP
gujaf-187	230	19	the	the	DET
gujaf-187	230	20	bottom	bottom	ADJ
gujaf-187	230	21	line	line	NOUN
gujaf-187	230	22	of	of	ADP
gujaf-187	230	23	publicly	publicly	ADV
gujaf-187	230	24	traded	trade	VERB
gujaf-187	230	25	nigerian	nigerian	ADJ
gujaf-187	230	26	manufacturing	manufacturing	NOUN
gujaf-187	230	27	firms	firm	NOUN
gujaf-187	230	28	,	,	PUNCT
gujaf-187	230	29	both	both	CCONJ
gujaf-187	230	30	in	in	ADP
gujaf-187	230	31	the	the	DET
gujaf-187	230	32	long	long	ADJ
gujaf-187	230	33	and	and	CCONJ
gujaf-187	230	34	short	short	ADJ
gujaf-187	230	35	term	term	NOUN
gujaf-187	230	36	.	.	PUNCT
gujaf-187	231	1	thirty	thirty	NUM
gujaf-187	231	2	-	-	PUNCT
gujaf-187	231	3	seven	seven	NUM
gujaf-187	231	4	(	(	PUNCT
gujaf-187	231	5	37	37	NUM
gujaf-187	231	6	)	)	PUNCT
gujaf-187	231	7	out	out	ADP
gujaf-187	231	8	of	of	ADP
gujaf-187	231	9	the	the	DET
gujaf-187	231	10	sixty	sixty	NUM
gujaf-187	231	11	-	-	PUNCT
gujaf-187	231	12	three	three	NUM
gujaf-187	231	13	(	(	PUNCT
gujaf-187	231	14	63	63	NUM
gujaf-187	231	15	)	)	PUNCT
gujaf-187	231	16	listed	list	VERB
gujaf-187	231	17	manufacturing	manufacturing	NOUN
gujaf-187	231	18	businesses	business	NOUN
gujaf-187	231	19	on	on	ADP
gujaf-187	231	20	the	the	DET
gujaf-187	231	21	nigerian	nigerian	ADJ
gujaf-187	231	22	stock	stock	NOUN
gujaf-187	231	23	exchange	exchange	PROPN
gujaf-187	231	24	(	(	PUNCT
gujaf-187	231	25	nse	nse	NOUN
gujaf-187	231	26	)	)	PUNCT
gujaf-187	231	27	in	in	ADP
gujaf-187	231	28	2015	2015	NUM
gujaf-187	231	29	were	be	AUX
gujaf-187	231	30	chosen	choose	VERB
gujaf-187	231	31	using	use	VERB
gujaf-187	231	32	a	a	DET
gujaf-187	231	33	simple	simple	ADJ
gujaf-187	231	34	random	random	ADJ
gujaf-187	231	35	selection	selection	NOUN
gujaf-187	231	36	approach	approach	NOUN
gujaf-187	231	37	.	.	PUNCT
gujaf-187	232	1	secondary	secondary	ADJ
gujaf-187	232	2	data	datum	NOUN
gujaf-187	232	3	collected	collect	VERB
gujaf-187	232	4	from	from	ADP
gujaf-187	232	5	the	the	DET
gujaf-187	232	6	firms	firm	NOUN
gujaf-187	232	7	'	'	PART
gujaf-187	232	8	financial	financial	ADJ
gujaf-187	232	9	statements	statement	NOUN
gujaf-187	232	10	over	over	ADP
gujaf-187	232	11	a	a	DET
gujaf-187	232	12	16	16	NUM
gujaf-187	232	13	-	-	PUNCT
gujaf-187	232	14	year	year	NOUN
gujaf-187	232	15	period	period	NOUN
gujaf-187	232	16	wasused	wasuse	VERB
gujaf-187	232	17	in	in	ADP
gujaf-187	232	18	the	the	DET
gujaf-187	232	19	analysis	analysis	NOUN
gujaf-187	232	20	.	.	PUNCT
gujaf-187	233	1	analysis	analysis	NOUN
gujaf-187	233	2	of	of	ADP
gujaf-187	233	3	data	datum	NOUN
gujaf-187	233	4	in	in	ADP
gujaf-187	233	5	panels	panel	NOUN
gujaf-187	233	6	was	be	AUX
gujaf-187	233	7	utilized	utilize	VERB
gujaf-187	233	8	.	.	PUNCT
gujaf-187	234	1	the	the	DET
gujaf-187	234	2	findings	finding	NOUN
gujaf-187	234	3	showed	show	VERB
gujaf-187	234	4	that	that	SCONJ
gujaf-187	234	5	hra	hra	PROPN
gujaf-187	234	6	practices	practice	NOUN
gujaf-187	234	7	are	be	AUX
gujaf-187	234	8	connected	connect	VERB
gujaf-187	234	9	to	to	ADP
gujaf-187	234	10	the	the	DET
gujaf-187	234	11	financial	financial	ADJ
gujaf-187	234	12	success	success	NOUN
gujaf-187	234	13	of	of	ADP
gujaf-187	234	14	the	the	DET
gujaf-187	234	15	companies	company	NOUN
gujaf-187	234	16	in	in	ADP
gujaf-187	234	17	the	the	DET
gujaf-187	234	18	long	long	ADJ
gujaf-187	234	19	and	and	CCONJ
gujaf-187	234	20	short	short	ADJ
gujaf-187	234	21	term	term	NOUN
gujaf-187	234	22	.	.	PUNCT
gujaf-187	235	1	nevertheless	nevertheless	ADV
gujaf-187	235	2	,	,	PUNCT
gujaf-187	235	3	on	on	ADP
gujaf-187	235	4	the	the	DET
gujaf-187	235	5	study	study	NOUN
gujaf-187	235	6	gap	gap	NOUN
gujaf-187	235	7	identification	identification	NOUN
gujaf-187	235	8	which	which	PRON
gujaf-187	235	9	necessitate	necessitate	ADJ
gujaf-187	235	10	this	this	DET
gujaf-187	235	11	current	current	ADJ
gujaf-187	235	12	study	study	NOUN
gujaf-187	235	13	;	;	PUNCT
gujaf-187	235	14	majority	majority	NOUN
gujaf-187	235	15	of	of	ADP
gujaf-187	235	16	thestudies	thestudie	NOUN
gujaf-187	235	17	reviewed	review	VERB
gujaf-187	235	18	revealed	reveal	VERB
gujaf-187	235	19	positive	positive	ADJ
gujaf-187	235	20	relationship	relationship	NOUN
gujaf-187	235	21	between	between	ADP
gujaf-187	235	22	human	human	ADJ
gujaf-187	235	23	resource	resource	NOUN
gujaf-187	235	24	accounting	accounting	NOUN
gujaf-187	235	25	and	and	CCONJ
gujaf-187	235	26	financial	financial	ADJ
gujaf-187	235	27	performance	performance	NOUN
gujaf-187	235	28	(	(	PUNCT
gujaf-187	235	29	perera	perera	PROPN
gujaf-187	235	30	's	's	PART
gujaf-187	235	31	(	(	PUNCT
gujaf-187	235	32	2012	2012	NUM
gujaf-187	235	33	)	)	PUNCT
gujaf-187	235	34	;	;	PUNCT
gujaf-187	235	35	pandurangarao	pandurangarao	ADV
gujaf-187	235	36	,	,	PUNCT
gujaf-187	235	37	et	et	PROPN
gujaf-187	235	38	al	al	PROPN
gujaf-187	235	39	.	.	PROPN
gujaf-187	235	40	,	,	PUNCT
gujaf-187	235	41	(	(	PUNCT
gujaf-187	235	42	2013	2013	NUM
gujaf-187	235	43	)	)	PUNCT
gujaf-187	235	44	;	;	PUNCT
gujaf-187	235	45	saeed	saeed	PROPN
gujaf-187	235	46	,	,	PUNCT
gujaf-187	235	47	et	et	PROPN
gujaf-187	235	48	al	al	PROPN
gujaf-187	235	49	.	.	PROPN
gujaf-187	235	50	,	,	PUNCT
gujaf-187	235	51	(	(	PUNCT
gujaf-187	235	52	2013	2013	NUM
gujaf-187	235	53	)	)	PUNCT
gujaf-187	235	54	;	;	PUNCT
gujaf-187	235	55	izedonme	izedonme	PROPN
gujaf-187	235	56	,	,	PUNCT
gujaf-187	235	57	et	et	PROPN
gujaf-187	235	58	al	al	PROPN
gujaf-187	235	59	.	.	PROPN
gujaf-187	235	60	,	,	PUNCT
gujaf-187	235	61	(	(	PUNCT
gujaf-187	235	62	2013	2013	NUM
gujaf-187	235	63	)	)	PUNCT
gujaf-187	235	64	;	;	PUNCT
gujaf-187	235	65	vohra	vohra	NOUN
gujaf-187	235	66	and	and	CCONJ
gujaf-187	235	67	vipla	vipla	NOUN
gujaf-187	235	68	(	(	PUNCT
gujaf-187	235	69	2014	2014	NUM
gujaf-187	235	70	)	)	PUNCT
gujaf-187	235	71	,	,	PUNCT
gujaf-187	235	72	okpako	okpako	NOUN
gujaf-187	235	73	,	,	PUNCT
gujaf-187	235	74	et	et	PROPN
gujaf-187	235	75	al	al	PROPN
gujaf-187	235	76	.	.	PROPN
gujaf-187	235	77	,	,	PUNCT
gujaf-187	235	78	(	(	PUNCT
gujaf-187	235	79	2014	2014	NUM
gujaf-187	235	80	)	)	PUNCT
gujaf-187	235	81	,	,	PUNCT
gujaf-187	235	82	oladele	oladele	PROPN
gujaf-187	235	83	,	,	PUNCT
gujaf-187	235	84	et	et	PROPN
gujaf-187	235	85	al	al	PROPN
gujaf-187	235	86	.	.	PROPN
gujaf-187	235	87	,	,	PUNCT
gujaf-187	235	88	(	(	PUNCT
gujaf-187	235	89	2018	2018	NUM
gujaf-187	235	90	)	)	PUNCT
gujaf-187	235	91	;	;	PUNCT
gujaf-187	235	92	ofe	ofe	INTJ
gujaf-187	235	93	and	and	CCONJ
gujaf-187	235	94	david	david	PROPN
gujaf-187	235	95	(	(	PUNCT
gujaf-187	235	96	2018	2018	NUM
gujaf-187	235	97	)	)	PUNCT
gujaf-187	235	98	,	,	PUNCT
gujaf-187	235	99	ofurum	ofurum	PROPN
gujaf-187	235	100	and	and	CCONJ
gujaf-187	235	101	adeola	adeola	PROPN
gujaf-187	235	102	(	(	PUNCT
gujaf-187	235	103	2018	2018	NUM
gujaf-187	235	104	)	)	PUNCT
gujaf-187	235	105	,	,	PUNCT
gujaf-187	235	106	and	and	CCONJ
gujaf-187	235	107	oladejo	oladejo	PROPN
gujaf-187	235	108	and	and	CCONJ
gujaf-187	235	109	ojokuku	ojokuku	NOUN
gujaf-187	235	110	(	(	PUNCT
gujaf-187	235	111	2019	2019	NUM
gujaf-187	235	112	)	)	PUNCT
gujaf-187	235	113	,	,	PUNCT
gujaf-187	235	114	other	other	ADJ
gujaf-187	235	115	than	than	ADP
gujaf-187	235	116	the	the	DET
gujaf-187	235	117	study	study	NOUN
gujaf-187	235	118	of	of	ADP
gujaf-187	235	119	omodero	omodero	NOUN
gujaf-187	235	120	and	and	CCONJ
gujaf-187	235	121	ihendinihu	ihendinihu	NOUN
gujaf-187	235	122	(	(	PUNCT
gujaf-187	235	123	2017	2017	NUM
gujaf-187	235	124	)	)	PUNCT
gujaf-187	235	125	who	who	PRON
gujaf-187	235	126	established	establish	VERB
gujaf-187	235	127	that	that	SCONJ
gujaf-187	235	128	there	there	PRON
gujaf-187	235	129	is	be	VERB
gujaf-187	235	130	no	no	DET
gujaf-187	235	131	significant	significant	ADJ
gujaf-187	235	132	relationship	relationship	NOUN
gujaf-187	235	133	betweenhuman	betweenhuman	NOUN
gujaf-187	235	134	resource	resource	NOUN
gujaf-187	235	135	accounting	accounting	NOUN
gujaf-187	235	136	and	and	CCONJ
gujaf-187	235	137	the	the	DET
gujaf-187	235	138	profitability	profitability	NOUN
gujaf-187	235	139	of	of	ADP
gujaf-187	235	140	quoted	quote	VERB
gujaf-187	235	141	firms	firm	NOUN
gujaf-187	235	142	in	in	ADP
gujaf-187	235	143	nigeria	nigeria	PROPN
gujaf-187	235	144	,	,	PUNCT
gujaf-187	235	145	although	although	SCONJ
gujaf-187	235	146	the	the	DET
gujaf-187	235	147	study	study	NOUN
gujaf-187	235	148	used	use	VERB
gujaf-187	235	149	only	only	ADV
gujaf-187	235	150	one	one	NUM
gujaf-187	235	151	bank	bank	NOUN
gujaf-187	235	152	,	,	PUNCT
gujaf-187	235	153	which	which	PRON
gujaf-187	235	154	not	not	PART
gujaf-187	235	155	enough	enough	ADJ
gujaf-187	235	156	to	to	PART
gujaf-187	235	157	make	make	VERB
gujaf-187	235	158	generalization	generalization	NOUN
gujaf-187	235	159	.	.	PUNCT
gujaf-187	236	1	building	build	VERB
gujaf-187	236	2	on	on	ADP
gujaf-187	236	3	that	that	PRON
gujaf-187	236	4	,	,	PUNCT
gujaf-187	236	5	this	this	DET
gujaf-187	236	6	paper	paper	NOUN
gujaf-187	236	7	consider	consider	VERB
gujaf-187	236	8	using	use	VERB
gujaf-187	236	9	more	more	ADJ
gujaf-187	236	10	bank	bank	NOUN
gujaf-187	236	11	and	and	CCONJ
gujaf-187	236	12	recent	recent	ADJ
gujaf-187	236	13	data	datum	NOUN
gujaf-187	236	14	for	for	ADP
gujaf-187	236	15	effective	effective	ADJ
gujaf-187	236	16	generalization	generalization	NOUN
gujaf-187	236	17	to	to	PART
gujaf-187	236	18	better	well	ADV
gujaf-187	236	19	understand	understand	VERB
gujaf-187	236	20	the	the	DET
gujaf-187	236	21	effect	effect	NOUN
gujaf-187	236	22	of	of	ADP
gujaf-187	236	23	human	human	ADJ
gujaf-187	236	24	resource	resource	NOUN
gujaf-187	236	25	accounting	account	VERB
gujaf-187	236	26	in	in	ADP
gujaf-187	236	27	the	the	DET
gujaf-187	236	28	banking	banking	NOUN
gujaf-187	236	29	industry	industry	NOUN
gujaf-187	236	30	.	.	PUNCT
gujaf-187	237	1	theoretical	theoretical	ADJ
gujaf-187	237	2	frameworkhuman	frameworkhuman	NOUN
gujaf-187	237	3	capital	capital	PROPN
gujaf-187	237	4	theory	theory	PROPN
gujaf-187	237	5	human	human	ADJ
gujaf-187	237	6	capital	capital	PROPN
gujaf-187	237	7	theory	theory	NOUN
gujaf-187	237	8	,	,	PUNCT
gujaf-187	237	9	first	first	ADV
gujaf-187	237	10	proposed	propose	VERB
gujaf-187	237	11	by	by	ADP
gujaf-187	237	12	becker	becker	PROPN
gujaf-187	237	13	(	(	PUNCT
gujaf-187	237	14	1964	1964	NUM
gujaf-187	237	15	)	)	PUNCT
gujaf-187	237	16	,	,	PUNCT
gujaf-187	237	17	is	be	AUX
gujaf-187	237	18	widely	widely	ADV
gujaf-187	237	19	accepted	accept	VERB
gujaf-187	237	20	because	because	SCONJ
gujaf-187	237	21	of	of	ADP
gujaf-187	237	22	its	its	PRON
gujaf-187	237	23	emphasis	emphasis	NOUN
gujaf-187	237	24	on	on	ADP
gujaf-187	237	25	education	education	NOUN
gujaf-187	237	26	and	and	CCONJ
gujaf-187	237	27	training	training	NOUN
gujaf-187	237	28	as	as	ADP
gujaf-187	237	29	a	a	DET
gujaf-187	237	30	source	source	NOUN
gujaf-187	237	31	of	of	ADP
gujaf-187	237	32	wealth	wealth	NOUN
gujaf-187	237	33	.	.	PUNCT
gujaf-187	238	1	asian	asian	ADJ
gujaf-187	238	2	countries	country	NOUN
gujaf-187	238	3	’	'	PUNCT
gujaf-187	238	4	strong	strong	ADJ
gujaf-187	238	5	growth	growth	NOUN
gujaf-187	238	6	in	in	ADP
gujaf-187	238	7	the	the	DET
gujaf-187	238	8	1970s	1970	NOUN
gujaf-187	238	9	and	and	CCONJ
gujaf-187	238	10	1980s	1980	NOUN
gujaf-187	238	11	was	be	AUX
gujaf-187	238	12	largely	largely	ADV
gujaf-187	238	13	due	due	ADJ
gujaf-187	238	14	to	to	ADP
gujaf-187	238	15	a	a	DET
gujaf-187	238	16	large	large	ADJ
gujaf-187	238	17	investment	investment	NOUN
gujaf-187	238	18	in	in	ADP
gujaf-187	238	19	human	human	ADJ
gujaf-187	238	20	capital	capital	NOUN
gujaf-187	238	21	(	(	PUNCT
gujaf-187	238	22	psacharopoulos	psacharopoulos	PROPN
gujaf-187	238	23	&	&	CCONJ
gujaf-187	238	24	woodhall	woodhall	PROPN
gujaf-187	238	25	,	,	PUNCT
gujaf-187	238	26	1997	1997	NUM
gujaf-187	238	27	;	;	PUNCT
gujaf-187	238	28	robert	robert	PROPN
gujaf-187	238	29	,	,	PUNCT
gujaf-187	238	30	1991	1991	NUM
gujaf-187	238	31	;)	;)	SYM
gujaf-187	238	32	.	.	PUNCT
gujaf-187	239	1	gusau	gusau	PROPN
gujaf-187	239	2	journal	journal	PROPN
gujaf-187	239	3	of	of	ADP
gujaf-187	239	4	accounting	accounting	NOUN
gujaf-187	239	5	and	and	CCONJ
gujaf-187	239	6	finance	finance	NOUN
gujaf-187	239	7	,	,	PUNCT
gujaf-187	239	8	vol	vol	NOUN
gujaf-187	239	9	.	.	PROPN
gujaf-187	239	10	3	3	NUM
gujaf-187	239	11	,	,	PUNCT
gujaf-187	239	12	issue	issue	NOUN
gujaf-187	239	13	3	3	NUM
gujaf-187	239	14	,	,	PUNCT
gujaf-187	239	15	october	october	PROPN
gujaf-187	239	16	,	,	PUNCT
gujaf-187	239	17	2022	2022	NUM
gujaf-187	239	18	167	167	NUM
gujaf-187	239	19	according	accord	VERB
gujaf-187	239	20	to	to	ADP
gujaf-187	239	21	the	the	DET
gujaf-187	239	22	human	human	ADJ
gujaf-187	239	23	capital	capital	NOUN
gujaf-187	239	24	theory	theory	NOUN
gujaf-187	239	25	,	,	PUNCT
gujaf-187	239	26	training	training	NOUN
gujaf-187	239	27	and	and	CCONJ
gujaf-187	239	28	development	development	NOUN
gujaf-187	239	29	are	be	AUX
gujaf-187	239	30	no	no	ADV
gujaf-187	239	31	longer	long	ADV
gujaf-187	239	32	“	"	PUNCT
gujaf-187	239	33	costs	cost	VERB
gujaf-187	239	34	that	that	SCONJ
gujaf-187	239	35	the	the	DET
gujaf-187	239	36	company	company	NOUN
gujaf-187	239	37	should	should	AUX
gujaf-187	239	38	aim	aim	VERB
gujaf-187	239	39	to	to	PART
gujaf-187	239	40	reduce	reduce	VERB
gujaf-187	239	41	,	,	PUNCT
gujaf-187	239	42	”	"	PUNCT
gujaf-187	239	43	but	but	CCONJ
gujaf-187	239	44	rather	rather	ADV
gujaf-187	239	45	“	"	PUNCT
gujaf-187	239	46	returnable	returnable	ADJ
gujaf-187	239	47	investments	investment	NOUN
gujaf-187	239	48	”	"	PUNCT
gujaf-187	239	49	that	that	PRON
gujaf-187	239	50	should	should	AUX
gujaf-187	239	51	beincluded	beinclude	VERB
gujaf-187	239	52	in	in	ADP
gujaf-187	239	53	the	the	DET
gujaf-187	239	54	firm	firm	NOUN
gujaf-187	239	55	’s	’s	PART
gujaf-187	239	56	overall	overall	ADJ
gujaf-187	239	57	financial	financial	ADJ
gujaf-187	239	58	planning	planning	NOUN
gujaf-187	239	59	.	.	PUNCT
gujaf-187	240	1	employees	employee	NOUN
gujaf-187	240	2	’	’	PART
gujaf-187	240	3	education	education	NOUN
gujaf-187	240	4	,	,	PUNCT
gujaf-187	240	5	experience	experience	NOUN
gujaf-187	240	6	,	,	PUNCT
gujaf-187	240	7	and	and	CCONJ
gujaf-187	240	8	abilitieshave	abilitieshave	VERB
gujaf-187	240	9	monetary	monetary	ADJ
gujaf-187	240	10	value	value	NOUN
gujaf-187	240	11	for	for	ADP
gujaf-187	240	12	both	both	DET
gujaf-187	240	13	employers	employer	NOUN
gujaf-187	240	14	and	and	CCONJ
gujaf-187	240	15	the	the	DET
gujaf-187	240	16	economy	economy	NOUN
gujaf-187	240	17	as	as	ADP
gujaf-187	240	18	a	a	DET
gujaf-187	240	19	whole	whole	NOUN
gujaf-187	240	20	,	,	PUNCT
gujaf-187	240	21	and	and	CCONJ
gujaf-187	240	22	the	the	DET
gujaf-187	240	23	concept	concept	NOUN
gujaf-187	240	24	of	of	ADP
gujaf-187	240	25	humancapital	humancapital	ADJ
gujaf-187	240	26	recognizes	recognize	NOUN
gujaf-187	240	27	that	that	SCONJ
gujaf-187	240	28	not	not	PART
gujaf-187	240	29	all	all	DET
gujaf-187	240	30	labor	labor	NOUN
gujaf-187	240	31	is	be	AUX
gujaf-187	240	32	equal	equal	ADJ
gujaf-187	240	33	.	.	PUNCT
gujaf-187	241	1	firm	firm	ADJ
gujaf-187	241	2	performance	performance	NOUN
gujaf-187	241	3	and	and	CCONJ
gujaf-187	241	4	competitive	competitive	ADJ
gujaf-187	241	5	advantage	advantage	NOUN
gujaf-187	241	6	are	be	AUX
gujaf-187	241	7	largely	largely	ADV
gujaf-187	241	8	dependent	dependent	ADJ
gujaf-187	241	9	on	on	ADP
gujaf-187	241	10	the	the	DET
gujaf-187	241	11	competence	competence	NOUN
gujaf-187	241	12	,	,	PUNCT
gujaf-187	241	13	knowledge	knowledge	NOUN
gujaf-187	241	14	,	,	PUNCT
gujaf-187	241	15	talents	talent	NOUN
gujaf-187	241	16	,	,	PUNCT
gujaf-187	241	17	capacities	capacity	NOUN
gujaf-187	241	18	,	,	PUNCT
gujaf-187	241	19	and	and	CCONJ
gujaf-187	241	20	skills	skill	NOUN
gujaf-187	241	21	of	of	ADP
gujaf-187	241	22	the	the	DET
gujaf-187	241	23	personnel	personnel	NOUN
gujaf-187	241	24	.	.	PUNCT
gujaf-187	242	1	3	3	X
gujaf-187	242	2	.	.	X
gujaf-187	242	3	methodology	methodology	NOUN
gujaf-187	242	4	this	this	DET
gujaf-187	242	5	study	study	NOUN
gujaf-187	242	6	adopted	adopt	VERB
gujaf-187	242	7	correlation	correlation	NOUN
gujaf-187	242	8	research	research	NOUN
gujaf-187	242	9	design	design	NOUN
gujaf-187	242	10	.	.	PUNCT
gujaf-187	243	1	the	the	DET
gujaf-187	243	2	population	population	NOUN
gujaf-187	243	3	of	of	ADP
gujaf-187	243	4	the	the	DET
gujaf-187	243	5	study	study	NOUN
gujaf-187	243	6	consists	consist	VERB
gujaf-187	243	7	of	of	ADP
gujaf-187	243	8	all	all	DET
gujaf-187	243	9	the	the	DET
gujaf-187	243	10	14	14	NUM
gujaf-187	243	11	deposit	deposit	NOUN
gujaf-187	243	12	money	money	NOUN
gujaf-187	243	13	banks	bank	NOUN
gujaf-187	243	14	listed	list	VERB
gujaf-187	243	15	on	on	ADP
gujaf-187	243	16	the	the	DET
gujaf-187	243	17	nigerian	nigerian	ADJ
gujaf-187	243	18	stock	stock	NOUN
gujaf-187	243	19	exchange	exchange	NOUN
gujaf-187	243	20	as	as	ADP
gujaf-187	243	21	at	at	ADP
gujaf-187	243	22	31	31	NUM
gujaf-187	243	23	december	december	PROPN
gujaf-187	243	24	2021	2021	NUM
gujaf-187	243	25	.	.	PUNCT
gujaf-187	244	1	the	the	DET
gujaf-187	244	2	study	study	NOUN
gujaf-187	244	3	adoptedcensus	adoptedcensus	ADP
gujaf-187	244	4	method	method	NOUN
gujaf-187	244	5	to	to	PART
gujaf-187	244	6	select	select	VERB
gujaf-187	244	7	the	the	DET
gujaf-187	244	8	sample	sample	NOUN
gujaf-187	244	9	size	size	NOUN
gujaf-187	244	10	by	by	ADP
gujaf-187	244	11	applying	apply	VERB
gujaf-187	244	12	two	two	NUM
gujaf-187	244	13	criteria	criterion	NOUN
gujaf-187	244	14	;	;	PUNCT
gujaf-187	244	15	first	first	ADV
gujaf-187	244	16	,	,	PUNCT
gujaf-187	244	17	the	the	DET
gujaf-187	244	18	bank	bank	NOUN
gujaf-187	244	19	must	must	AUX
gujaf-187	244	20	be	be	AUX
gujaf-187	244	21	listed	list	VERB
gujaf-187	244	22	before	before	ADP
gujaf-187	244	23	2014	2014	NUM
gujaf-187	244	24	and	and	CCONJ
gujaf-187	244	25	secondly	secondly	ADV
gujaf-187	244	26	,	,	PUNCT
gujaf-187	244	27	hra	hra	PROPN
gujaf-187	244	28	expenditure	expenditure	NOUN
gujaf-187	244	29	can	can	AUX
gujaf-187	244	30	be	be	AUX
gujaf-187	244	31	identified	identify	VERB
gujaf-187	244	32	in	in	ADP
gujaf-187	244	33	the	the	DET
gujaf-187	244	34	financial	financial	ADJ
gujaf-187	244	35	statement	statement	NOUN
gujaf-187	244	36	of	of	ADP
gujaf-187	244	37	such	such	ADJ
gujaf-187	244	38	banks	bank	NOUN
gujaf-187	244	39	.	.	PUNCT
gujaf-187	245	1	based	base	VERB
gujaf-187	245	2	on	on	ADP
gujaf-187	245	3	the	the	DET
gujaf-187	245	4	criteria	criterion	NOUN
gujaf-187	245	5	,	,	PUNCT
gujaf-187	245	6	10	10	NUM
gujaf-187	245	7	banks	bank	NOUN
gujaf-187	245	8	were	be	AUX
gujaf-187	245	9	selected	select	VERB
gujaf-187	245	10	as	as	ADP
gujaf-187	245	11	the	the	DET
gujaf-187	245	12	sample	sample	NOUN
gujaf-187	245	13	size	size	NOUN
gujaf-187	245	14	of	of	ADP
gujaf-187	245	15	the	the	DET
gujaf-187	245	16	study	study	NOUN
gujaf-187	245	17	.	.	PUNCT
gujaf-187	246	1	the	the	DET
gujaf-187	246	2	study	study	NOUN
gujaf-187	246	3	used	use	VERB
gujaf-187	246	4	secondary	secondary	ADJ
gujaf-187	246	5	data	datum	NOUN
gujaf-187	246	6	which	which	PRON
gujaf-187	246	7	were	be	AUX
gujaf-187	246	8	extracted	extract	VERB
gujaf-187	246	9	from	from	ADP
gujaf-187	246	10	the	the	DET
gujaf-187	246	11	annual	annual	ADJ
gujaf-187	246	12	reports	report	NOUN
gujaf-187	246	13	of	of	ADP
gujaf-187	246	14	deposit	deposit	NOUN
gujaf-187	246	15	money	money	NOUN
gujaf-187	246	16	banks	bank	NOUN
gujaf-187	246	17	listed	list	VERB
gujaf-187	246	18	on	on	ADP
gujaf-187	246	19	the	the	DET
gujaf-187	246	20	nigerian	nigerian	ADJ
gujaf-187	246	21	stock	stock	NOUN
gujaf-187	246	22	exchange	exchange	NOUN
gujaf-187	246	23	for	for	ADP
gujaf-187	246	24	the	the	DET
gujaf-187	246	25	period	period	NOUN
gujaf-187	246	26	of	of	ADP
gujaf-187	246	27	seven	seven	NUM
gujaf-187	246	28	years	year	NOUN
gujaf-187	246	29	from	from	ADP
gujaf-187	246	30	2014	2014	NUM
gujaf-187	246	31	to	to	ADP
gujaf-187	246	32	2020	2020	NUM
gujaf-187	246	33	.	.	PUNCT
gujaf-187	247	1	the	the	DET
gujaf-187	247	2	dependent	dependent	ADJ
gujaf-187	247	3	variable	variable	NOUN
gujaf-187	247	4	is	be	AUX
gujaf-187	247	5	return	return	NOUN
gujaf-187	247	6	on	on	ADP
gujaf-187	247	7	assets	asset	NOUN
gujaf-187	247	8	(	(	PUNCT
gujaf-187	247	9	roa	roa	NOUN
gujaf-187	247	10	)	)	PUNCT
gujaf-187	247	11	used	use	VERB
gujaf-187	247	12	as	as	ADP
gujaf-187	247	13	a	a	DET
gujaf-187	247	14	proxy	proxy	NOUN
gujaf-187	247	15	of	of	ADP
gujaf-187	247	16	financial	financial	ADJ
gujaf-187	247	17	performance	performance	NOUN
gujaf-187	247	18	and	and	CCONJ
gujaf-187	247	19	the	the	DET
gujaf-187	247	20	independentvariables	independentvariable	NOUN
gujaf-187	247	21	are	be	AUX
gujaf-187	247	22	variables	variable	NOUN
gujaf-187	247	23	of	of	ADP
gujaf-187	247	24	human	human	ADJ
gujaf-187	247	25	resource	resource	NOUN
gujaf-187	247	26	which	which	PRON
gujaf-187	247	27	are	be	AUX
gujaf-187	247	28	:	:	PUNCT
gujaf-187	247	29	staff	staff	NOUN
gujaf-187	247	30	cost	cost	NOUN
gujaf-187	247	31	(	(	PUNCT
gujaf-187	247	32	sc	sc	PROPN
gujaf-187	247	33	)	)	PUNCT
gujaf-187	247	34	,	,	PUNCT
gujaf-187	247	35	and	and	CCONJ
gujaf-187	247	36	directors	director	NOUN
gujaf-187	247	37	’	’	PART
gujaf-187	247	38	remuneration	remuneration	NOUN
gujaf-187	247	39	’s	’s	PART
gujaf-187	247	40	(	(	PUNCT
gujaf-187	247	41	dr	dr	PROPN
gujaf-187	247	42	)	)	PUNCT
gujaf-187	247	43	.	.	PUNCT
gujaf-187	248	1	for	for	ADP
gujaf-187	248	2	the	the	DET
gujaf-187	248	3	purpose	purpose	NOUN
gujaf-187	248	4	of	of	ADP
gujaf-187	248	5	presentation	presentation	NOUN
gujaf-187	248	6	and	and	CCONJ
gujaf-187	248	7	discussion	discussion	NOUN
gujaf-187	248	8	of	of	ADP
gujaf-187	248	9	the	the	DET
gujaf-187	248	10	result	result	NOUN
gujaf-187	248	11	of	of	ADP
gujaf-187	248	12	data	datum	NOUN
gujaf-187	248	13	generated	generate	VERB
gujaf-187	248	14	in	in	ADP
gujaf-187	248	15	the	the	DET
gujaf-187	248	16	course	course	NOUN
gujaf-187	248	17	of	of	ADP
gujaf-187	248	18	these	these	DET
gujaf-187	248	19	research	research	NOUN
gujaf-187	248	20	,	,	PUNCT
gujaf-187	248	21	descriptive	descriptive	ADJ
gujaf-187	248	22	statistics	statistic	NOUN
gujaf-187	248	23	,	,	PUNCT
gujaf-187	248	24	correlation	correlation	NOUN
gujaf-187	248	25	and	and	CCONJ
gujaf-187	248	26	regression	regression	NOUN
gujaf-187	248	27	techniques	technique	NOUN
gujaf-187	248	28	of	of	ADP
gujaf-187	248	29	data	datum	NOUN
gujaf-187	248	30	analysis	analysis	NOUN
gujaf-187	248	31	were	be	AUX
gujaf-187	248	32	used	use	VERB
gujaf-187	248	33	in	in	ADP
gujaf-187	248	34	stata	stata	ADJ
gujaf-187	248	35	version	version	NOUN
gujaf-187	248	36	14th	14th	ADJ
gujaf-187	248	37	statistical	statistical	ADJ
gujaf-187	248	38	tools	tool	NOUN
gujaf-187	248	39	of	of	ADP
gujaf-187	248	40	analysis	analysis	NOUN
gujaf-187	248	41	.	.	PUNCT
gujaf-187	249	1	model	model	NOUN
gujaf-187	249	2	specification	specification	NOUN
gujaf-187	249	3	roait	roait	NOUN
gujaf-187	249	4	=	=	PUNCT
gujaf-187	249	5	β0it	β0it	PUNCT
gujaf-187	250	1	+	+	NUM
gujaf-187	250	2	β1stcit	β1stcit	ADJ
gujaf-187	250	3	+	+	ADJ
gujaf-187	250	4	β2drrit	β2drrit	NOUN
gujaf-187	250	5	+	+	X
gujaf-187	250	6	β3ageit	β3ageit	ADJ
gujaf-187	250	7	+	+	CCONJ
gujaf-187	250	8	β4sizeit	β4sizeit	NOUN
gujaf-187	251	1	+	+	CCONJ
gujaf-187	251	2	eit	eit	INTJ
gujaf-187	251	3	where	where	SCONJ
gujaf-187	251	4	:	:	PUNCT
gujaf-187	251	5	roait	roait	NOUN
gujaf-187	251	6	=	=	PUNCT
gujaf-187	251	7	return	return	VERB
gujaf-187	251	8	on	on	ADP
gujaf-187	251	9	assets	asset	NOUN
gujaf-187	251	10	(	(	PUNCT
gujaf-187	251	11	measure	measure	NOUN
gujaf-187	251	12	by	by	ADP
gujaf-187	251	13	pbt	pbt	PROPN
gujaf-187	251	14	divided	divide	VERB
gujaf-187	251	15	total	total	NOUN
gujaf-187	251	16	assets)scit	assets)scit	PROPN
gujaf-187	251	17	=	=	SYM
gujaf-187	251	18	staff	staff	NOUN
gujaf-187	251	19	cost	cost	NOUN
gujaf-187	251	20	(	(	PUNCT
gujaf-187	251	21	measure	measure	NOUN
gujaf-187	251	22	by	by	ADP
gujaf-187	251	23	natural	natural	ADJ
gujaf-187	251	24	log	log	NOUN
gujaf-187	251	25	.	.	PUNCT
gujaf-187	252	1	of	of	ADP
gujaf-187	252	2	staff	staff	NOUN
gujaf-187	252	3	cost	cost	NOUN
gujaf-187	252	4	)	)	PUNCT
gujaf-187	252	5	drit	drit	PROPN
gujaf-187	252	6	=	=	PUNCT
gujaf-187	252	7	directors	director	NOUN
gujaf-187	252	8	’	'	PUNCT
gujaf-187	252	9	remunerations	remuneration	NOUN
gujaf-187	252	10	(	(	PUNCT
gujaf-187	252	11	measure	measure	NOUN
gujaf-187	252	12	by	by	ADP
gujaf-187	252	13	natural	natural	ADJ
gujaf-187	252	14	log	log	NOUN
gujaf-187	252	15	.	.	PUNCT
gujaf-187	253	1	of	of	ADP
gujaf-187	253	2	directors	director	NOUN
gujaf-187	253	3	’	’	PART
gujaf-187	253	4	remunerations	remuneration	NOUN
gujaf-187	253	5	)	)	PUNCT
gujaf-187	253	6	ageit	ageit	NOUN
gujaf-187	253	7	=	=	PUNCT
gujaf-187	253	8	age	age	NOUN
gujaf-187	253	9	(	(	PUNCT
gujaf-187	253	10	measure	measure	NOUN
gujaf-187	253	11	by	by	ADP
gujaf-187	253	12	counting	count	VERB
gujaf-187	253	13	from	from	ADP
gujaf-187	253	14	year	year	NOUN
gujaf-187	253	15	of	of	ADP
gujaf-187	253	16	listing	list	VERB
gujaf-187	253	17	to	to	ADP
gujaf-187	253	18	the	the	DET
gujaf-187	253	19	periods	period	NOUN
gujaf-187	253	20	covered)sizeit	covered)sizeit	NOUN
gujaf-187	253	21	=	=	SYM
gujaf-187	253	22	size	size	NOUN
gujaf-187	253	23	(	(	PUNCT
gujaf-187	253	24	measure	measure	NOUN
gujaf-187	253	25	by	by	ADP
gujaf-187	253	26	natural	natural	ADJ
gujaf-187	253	27	log	log	NOUN
gujaf-187	253	28	.	.	PUNCT
gujaf-187	254	1	of	of	ADP
gujaf-187	254	2	total	total	ADJ
gujaf-187	254	3	assets	asset	NOUN
gujaf-187	254	4	)	)	PUNCT
gujaf-187	254	5	β0	β0	NOUN
gujaf-187	254	6	=	=	PUNCT
gujaf-187	254	7	constant	constant	ADJ
gujaf-187	254	8	(	(	PUNCT
gujaf-187	254	9	i.e.	i.e.	X
gujaf-187	254	10	,	,	PUNCT
gujaf-187	254	11	the	the	DET
gujaf-187	254	12	intercept	intercept	NOUN
gujaf-187	254	13	)	)	PUNCT
gujaf-187	254	14	β1	β1	PROPN
gujaf-187	254	15	–	–	PUNCT
gujaf-187	254	16	β5	β5	NOUN
gujaf-187	254	17	=	=	SYM
gujaf-187	254	18	coefficient	coefficient	NOUN
gujaf-187	254	19	of	of	ADP
gujaf-187	254	20	the	the	DET
gujaf-187	254	21	explanatory	explanatory	ADJ
gujaf-187	254	22	variables	variable	NOUN
gujaf-187	254	23	(	(	PUNCT
gujaf-187	254	24	i.e.	i.e.	X
gujaf-187	254	25	,	,	PUNCT
gujaf-187	254	26	the	the	DET
gujaf-187	254	27	slope)e	slope)e	PUNCT
gujaf-187	254	28	=	=	SYM
gujaf-187	254	29	error	error	NOUN
gujaf-187	254	30	term	term	NOUN
gujaf-187	255	1	i	i	PRON
gujaf-187	255	2	=	=	PUNCT
gujaf-187	255	3	individual	individual	ADJ
gujaf-187	255	4	bank	bank	PROPN
gujaf-187	255	5	t	t	PROPN
gujaf-187	255	6	=	=	PUNCT
gujaf-187	255	7	time	time	NOUN
gujaf-187	255	8	period	period	NOUN
gujaf-187	255	9	(	(	PUNCT
gujaf-187	255	10	i.e.	i.e.	X
gujaf-187	255	11	,	,	PUNCT
gujaf-187	255	12	year	year	NOUN
gujaf-187	255	13	)	)	PUNCT
gujaf-187	255	14	gusau	gusau	ADJ
gujaf-187	255	15	journal	journal	NOUN
gujaf-187	255	16	of	of	ADP
gujaf-187	255	17	accounting	accounting	NOUN
gujaf-187	255	18	and	and	CCONJ
gujaf-187	255	19	finance	finance	NOUN
gujaf-187	255	20	,	,	PUNCT
gujaf-187	255	21	vol	vol	NOUN
gujaf-187	255	22	.	.	PROPN
gujaf-187	255	23	3	3	NUM
gujaf-187	255	24	,	,	PUNCT
gujaf-187	255	25	issue	issue	NOUN
gujaf-187	255	26	3	3	NUM
gujaf-187	255	27	,	,	PUNCT
gujaf-187	255	28	october	october	PROPN
gujaf-187	255	29	,	,	PUNCT
gujaf-187	255	30	2022	2022	NUM
gujaf-187	255	31	168	168	NUM
gujaf-187	255	32	4	4	NUM
gujaf-187	255	33	.	.	PUNCT
gujaf-187	255	34	discussion	discussion	NOUN
gujaf-187	255	35	of	of	ADP
gujaf-187	255	36	results	result	NOUN
gujaf-187	255	37	the	the	DET
gujaf-187	255	38	section	section	NOUN
gujaf-187	255	39	presents	present	VERB
gujaf-187	255	40	the	the	DET
gujaf-187	255	41	data	data	NOUN
gujaf-187	255	42	analysis	analysis	NOUN
gujaf-187	255	43	and	and	CCONJ
gujaf-187	255	44	interpretation	interpretation	NOUN
gujaf-187	255	45	of	of	ADP
gujaf-187	255	46	result	result	NOUN
gujaf-187	255	47	of	of	ADP
gujaf-187	255	48	the	the	DET
gujaf-187	255	49	dependent	dependent	ADJ
gujaf-187	255	50	variable	variable	NOUN
gujaf-187	255	51	and	and	CCONJ
gujaf-187	255	52	independent	independent	ADJ
gujaf-187	255	53	variables	variable	NOUN
gujaf-187	255	54	.	.	PUNCT
gujaf-187	256	1	it	it	PRON
gujaf-187	256	2	presents	present	VERB
gujaf-187	256	3	the	the	DET
gujaf-187	256	4	descriptive	descriptive	ADJ
gujaf-187	256	5	statistics	statistic	NOUN
gujaf-187	256	6	,	,	PUNCT
gujaf-187	256	7	correlation	correlation	NOUN
gujaf-187	256	8	and	and	CCONJ
gujaf-187	256	9	regression	regression	NOUN
gujaf-187	256	10	results	result	NOUN
gujaf-187	256	11	of	of	ADP
gujaf-187	256	12	the	the	DET
gujaf-187	256	13	study	study	NOUN
gujaf-187	256	14	.	.	PUNCT
gujaf-187	257	1	descriptive	descriptive	ADJ
gujaf-187	257	2	statistics	statistic	NOUN
gujaf-187	257	3	table	table	NOUN
gujaf-187	257	4	1	1	NUM
gujaf-187	257	5	:	:	PUNCT
gujaf-187	257	6	descriptive	descriptive	ADJ
gujaf-187	257	7	statistics	statistic	NOUN
gujaf-187	257	8	n	n	PRON
gujaf-187	257	9	minimum	minimum	ADJ
gujaf-187	257	10	maximum	maximum	ADJ
gujaf-187	257	11	mean	mean	ADJ
gujaf-187	257	12	std	std	PROPN
gujaf-187	257	13	.	.	PUNCT
gujaf-187	258	1	dev	dev	PROPN
gujaf-187	258	2	roa	roa	PROPN
gujaf-187	258	3	70	70	NUM
gujaf-187	258	4	0.152	0.152	NUM
gujaf-187	258	5	0.370	0.370	NUM
gujaf-187	258	6	0.251	0.251	NUM
gujaf-187	258	7	0.243	0.243	NUM
gujaf-187	258	8	sc	sc	PROPN
gujaf-187	258	9	70	70	NUM
gujaf-187	258	10	4.763	4.763	NUM
gujaf-187	258	11	7.831	7.831	NUM
gujaf-187	258	12	6.999	6.999	NUM
gujaf-187	258	13	0.780	0.780	NUM
gujaf-187	258	14	dr	dr	PROPN
gujaf-187	258	15	70	70	NUM
gujaf-187	258	16	0.000	0.000	NUM
gujaf-187	258	17	6.048	6.048	NUM
gujaf-187	258	18	5.274	5.274	NUM
gujaf-187	258	19	0.987	0.987	NUM
gujaf-187	258	20	age	age	NOUN
gujaf-187	258	21	70	70	NUM
gujaf-187	258	22	1.000	1.000	NUM
gujaf-187	258	23	50.00	50.00	NUM
gujaf-187	258	24	18.285	18.285	NUM
gujaf-187	258	25	12.151	12.151	NUM
gujaf-187	258	26	size	size	NOUN
gujaf-187	258	27	70	70	NUM
gujaf-187	258	28	8.1119	8.1119	NUM
gujaf-187	258	29	9.695	9.695	NUM
gujaf-187	258	30	8.958	8.958	NUM
gujaf-187	258	31	0.496	0.496	NUM
gujaf-187	258	32	source	source	NOUN
gujaf-187	258	33	:	:	PUNCT
gujaf-187	258	34	stata	stata	NOUN
gujaf-187	258	35	output	output	NOUN
gujaf-187	258	36	,	,	PUNCT
gujaf-187	258	37	2022	2022	NUM
gujaf-187	258	38	in	in	ADP
gujaf-187	258	39	table	table	NOUN
gujaf-187	258	40	1	1	NUM
gujaf-187	258	41	,	,	PUNCT
gujaf-187	258	42	the	the	DET
gujaf-187	258	43	mean	mean	ADJ
gujaf-187	258	44	,	,	PUNCT
gujaf-187	258	45	minimum	minimum	ADJ
gujaf-187	258	46	,	,	PUNCT
gujaf-187	258	47	maximum	maximum	ADJ
gujaf-187	258	48	and	and	CCONJ
gujaf-187	258	49	standard	standard	ADJ
gujaf-187	258	50	deviation	deviation	NOUN
gujaf-187	258	51	of	of	ADP
gujaf-187	258	52	the	the	DET
gujaf-187	258	53	study	study	NOUN
gujaf-187	258	54	is	be	AUX
gujaf-187	258	55	presented	present	VERB
gujaf-187	258	56	.	.	PUNCT
gujaf-187	259	1	from	from	ADP
gujaf-187	259	2	the	the	DET
gujaf-187	259	3	table	table	NOUN
gujaf-187	259	4	,	,	PUNCT
gujaf-187	259	5	it	it	PRON
gujaf-187	259	6	can	can	AUX
gujaf-187	259	7	be	be	AUX
gujaf-187	259	8	deduced	deduce	VERB
gujaf-187	259	9	that	that	SCONJ
gujaf-187	259	10	during	during	ADP
gujaf-187	259	11	the	the	DET
gujaf-187	259	12	period	period	NOUN
gujaf-187	259	13	under	under	ADP
gujaf-187	259	14	study	study	NOUN
gujaf-187	259	15	,	,	PUNCT
gujaf-187	259	16	the	the	DET
gujaf-187	259	17	performance	performance	NOUN
gujaf-187	259	18	(	(	PUNCT
gujaf-187	259	19	roa	roa	NOUN
gujaf-187	259	20	)	)	PUNCT
gujaf-187	259	21	of	of	ADP
gujaf-187	259	22	listed	list	VERB
gujaf-187	259	23	deposit	deposit	NOUN
gujaf-187	259	24	money	money	NOUN
gujaf-187	259	25	banks	bank	NOUN
gujaf-187	259	26	in	in	ADP
gujaf-187	259	27	nigeria	nigeria	PROPN
gujaf-187	259	28	increased	increase	VERB
gujaf-187	259	29	gradually	gradually	ADV
gujaf-187	259	30	to	to	ADP
gujaf-187	259	31	a	a	DET
gujaf-187	259	32	maximum	maximum	NOUN
gujaf-187	259	33	of	of	ADP
gujaf-187	259	34	37.0	37.0	NUM
gujaf-187	259	35	percent	percent	NOUN
gujaf-187	259	36	from	from	ADP
gujaf-187	259	37	a	a	DET
gujaf-187	259	38	minimum	minimum	NOUN
gujaf-187	259	39	of	of	ADP
gujaf-187	259	40	15.2	15.2	NUM
gujaf-187	259	41	percent	percent	NOUN
gujaf-187	259	42	with	with	ADP
gujaf-187	259	43	an	an	DET
gujaf-187	259	44	average	average	NOUN
gujaf-187	259	45	of	of	ADP
gujaf-187	259	46	25.1	25.1	NUM
gujaf-187	259	47	percent	percent	NOUN
gujaf-187	259	48	.	.	PUNCT
gujaf-187	260	1	meaning	mean	VERB
gujaf-187	260	2	that	that	SCONJ
gujaf-187	260	3	the	the	DET
gujaf-187	260	4	performance	performance	NOUN
gujaf-187	260	5	of	of	ADP
gujaf-187	260	6	listed	list	VERB
gujaf-187	260	7	deposit	deposit	NOUN
gujaf-187	260	8	money	money	NOUN
gujaf-187	260	9	banks	bank	NOUN
gujaf-187	260	10	improved	improve	VERB
gujaf-187	260	11	within	within	ADP
gujaf-187	260	12	the	the	DET
gujaf-187	260	13	period	period	NOUN
gujaf-187	260	14	of	of	ADP
gujaf-187	260	15	the	the	DET
gujaf-187	260	16	study	study	NOUN
gujaf-187	260	17	.	.	PUNCT
gujaf-187	261	1	also	also	ADV
gujaf-187	261	2	,	,	PUNCT
gujaf-187	261	3	deposit	deposit	VERB
gujaf-187	261	4	money	money	NOUN
gujaf-187	261	5	banks	bank	NOUN
gujaf-187	261	6	spent	spend	VERB
gujaf-187	261	7	on	on	ADP
gujaf-187	261	8	the	the	DET
gujaf-187	261	9	average	average	ADJ
gujaf-187	261	10	n6.99	n6.99	PROPN
gujaf-187	261	11	million	million	NUM
gujaf-187	261	12	on	on	ADP
gujaf-187	261	13	staff	staff	NOUN
gujaf-187	261	14	cost	cost	NOUN
gujaf-187	261	15	(	(	PUNCT
gujaf-187	261	16	sc	sc	PROPN
gujaf-187	261	17	)	)	PUNCT
gujaf-187	261	18	,	,	PUNCT
gujaf-187	261	19	with	with	ADP
gujaf-187	261	20	a	a	DET
gujaf-187	261	21	maximum	maximum	NOUN
gujaf-187	261	22	of	of	ADP
gujaf-187	261	23	n7.83	n7.83	PROPN
gujaf-187	261	24	million	million	NUM
gujaf-187	261	25	and	and	CCONJ
gujaf-187	261	26	a	a	DET
gujaf-187	261	27	minimum	minimum	NOUN
gujaf-187	261	28	of	of	ADP
gujaf-187	261	29	n4.76	n4.76	PROPN
gujaf-187	261	30	million	million	NUM
gujaf-187	261	31	.	.	PUNCT
gujaf-187	262	1	implying	imply	VERB
gujaf-187	262	2	a	a	DET
gujaf-187	262	3	sharp	sharp	ADJ
gujaf-187	262	4	increase	increase	NOUN
gujaf-187	262	5	in	in	ADP
gujaf-187	262	6	staff	staff	NOUN
gujaf-187	262	7	maintenance	maintenance	NOUN
gujaf-187	262	8	costs	cost	NOUN
gujaf-187	262	9	such	such	ADJ
gujaf-187	262	10	as	as	ADP
gujaf-187	262	11	;	;	PUNCT
gujaf-187	262	12	training	training	NOUN
gujaf-187	262	13	,	,	PUNCT
gujaf-187	262	14	emoluments	emolument	NOUN
gujaf-187	262	15	and	and	CCONJ
gujaf-187	262	16	other	other	ADJ
gujaf-187	262	17	benefits	benefit	NOUN
gujaf-187	262	18	within	within	ADP
gujaf-187	262	19	the	the	DET
gujaf-187	262	20	period	period	NOUN
gujaf-187	262	21	of	of	ADP
gujaf-187	262	22	the	the	DET
gujaf-187	262	23	study	study	NOUN
gujaf-187	262	24	.	.	PUNCT
gujaf-187	263	1	averagely	averagely	ADV
gujaf-187	263	2	,	,	PUNCT
gujaf-187	263	3	n5.274	n5.274	NOUN
gujaf-187	263	4	million	million	NUM
gujaf-187	263	5	was	be	AUX
gujaf-187	263	6	spent	spend	VERB
gujaf-187	263	7	on	on	ADP
gujaf-187	263	8	director	director	NOUN
gujaf-187	263	9	’s	’s	PART
gujaf-187	263	10	remuneration	remuneration	NOUN
gujaf-187	263	11	(	(	PUNCT
gujaf-187	263	12	dr	dr	PROPN
gujaf-187	263	13	)	)	PUNCT
gujaf-187	263	14	with	with	ADP
gujaf-187	263	15	a	a	DET
gujaf-187	263	16	minimum	minimum	NOUN
gujaf-187	263	17	of	of	ADP
gujaf-187	263	18	zero	zero	NUM
gujaf-187	263	19	naira	naira	NOUN
gujaf-187	263	20	and	and	CCONJ
gujaf-187	263	21	a	a	DET
gujaf-187	263	22	maximum	maximum	NOUN
gujaf-187	263	23	of	of	ADP
gujaf-187	263	24	n6.04	n6.04	PROPN
gujaf-187	263	25	million	million	NUM
gujaf-187	263	26	.	.	PUNCT
gujaf-187	264	1	this	this	DET
gujaf-187	264	2	infers	infer	NOUN
gujaf-187	264	3	a	a	DET
gujaf-187	264	4	sudden	sudden	ADJ
gujaf-187	264	5	increase	increase	NOUN
gujaf-187	264	6	in	in	ADP
gujaf-187	264	7	director	director	NOUN
gujaf-187	264	8	’s	’s	PART
gujaf-187	264	9	emolument	emolument	NOUN
gujaf-187	264	10	during	during	ADP
gujaf-187	264	11	the	the	DET
gujaf-187	264	12	period	period	NOUN
gujaf-187	264	13	of	of	ADP
gujaf-187	264	14	the	the	DET
gujaf-187	264	15	study	study	NOUN
gujaf-187	264	16	.	.	PUNCT
gujaf-187	265	1	the	the	DET
gujaf-187	265	2	table	table	NOUN
gujaf-187	265	3	also	also	ADV
gujaf-187	265	4	revealed	reveal	VERB
gujaf-187	265	5	that	that	SCONJ
gujaf-187	265	6	deposit	deposit	NOUN
gujaf-187	265	7	money	money	NOUN
gujaf-187	265	8	banks	bank	NOUN
gujaf-187	265	9	’	'	PUNCT
gujaf-187	265	10	age	age	NOUN
gujaf-187	265	11	which	which	PRON
gujaf-187	265	12	is	be	AUX
gujaf-187	265	13	a	a	DET
gujaf-187	265	14	control	control	NOUN
gujaf-187	265	15	variable	variable	NOUN
gujaf-187	265	16	ranged	range	VERB
gujaf-187	265	17	between	between	ADP
gujaf-187	265	18	1	1	NUM
gujaf-187	265	19	to	to	PART
gujaf-187	265	20	50	50	NUM
gujaf-187	265	21	years	year	NOUN
gujaf-187	265	22	and	and	CCONJ
gujaf-187	265	23	size	size	NOUN
gujaf-187	265	24	,	,	PUNCT
gujaf-187	265	25	(	(	PUNCT
gujaf-187	265	26	the	the	DET
gujaf-187	265	27	second	second	ADJ
gujaf-187	265	28	control	control	NOUN
gujaf-187	265	29	variable	variable	NOUN
gujaf-187	265	30	)	)	PUNCT
gujaf-187	265	31	is	be	AUX
gujaf-187	265	32	8.95	8.95	NUM
gujaf-187	265	33	percent	percent	NOUN
gujaf-187	265	34	on	on	ADP
gujaf-187	265	35	the	the	DET
gujaf-187	265	36	average	average	NOUN
gujaf-187	265	37	during	during	ADP
gujaf-187	265	38	the	the	DET
gujaf-187	265	39	period	period	NOUN
gujaf-187	265	40	of	of	ADP
gujaf-187	265	41	the	the	DET
gujaf-187	265	42	study	study	NOUN
gujaf-187	265	43	.	.	PUNCT
gujaf-187	266	1	diagnostic	diagnostic	ADJ
gujaf-187	266	2	testing	testing	NOUN
gujaf-187	266	3	table	table	NOUN
gujaf-187	266	4	2	2	NUM
gujaf-187	266	5	:	:	PUNCT
gujaf-187	266	6	multicollinearity	multicollinearity	NOUN
gujaf-187	266	7	tolerance	tolerance	NOUN
gujaf-187	266	8	vif	vif	PROPN
gujaf-187	266	9	sc	sc	PROPN
gujaf-187	266	10	0.2473	0.2473	NUM
gujaf-187	266	11	4.04	4.04	NUM
gujaf-187	266	12	dr	dr	PROPN
gujaf-187	266	13	0.900	0.900	NUM
gujaf-187	266	14	1.11	1.11	NUM
gujaf-187	266	15	age	age	NOUN
gujaf-187	266	16	0.666	0.666	NUM
gujaf-187	266	17	1.50	1.50	NUM
gujaf-187	266	18	size	size	NOUN
gujaf-187	266	19	0.264	0.264	NUM
gujaf-187	266	20	3.79	3.79	NUM
gujaf-187	266	21	source	source	NOUN
gujaf-187	266	22	:	:	PUNCT
gujaf-187	266	23	stata	stata	NOUN
gujaf-187	266	24	output	output	NOUN
gujaf-187	266	25	,	,	PUNCT
gujaf-187	266	26	2022	2022	NUM
gujaf-187	266	27	gusau	gusau	PROPN
gujaf-187	266	28	journal	journal	NOUN
gujaf-187	266	29	of	of	ADP
gujaf-187	266	30	accounting	accounting	NOUN
gujaf-187	266	31	and	and	CCONJ
gujaf-187	266	32	finance	finance	NOUN
gujaf-187	266	33	,	,	PUNCT
gujaf-187	266	34	vol	vol	NOUN
gujaf-187	266	35	.	.	PROPN
gujaf-187	266	36	3	3	NUM
gujaf-187	266	37	,	,	PUNCT
gujaf-187	266	38	issue	issue	NOUN
gujaf-187	266	39	3	3	NUM
gujaf-187	266	40	,	,	PUNCT
gujaf-187	266	41	october	october	PROPN
gujaf-187	266	42	,	,	PUNCT
gujaf-187	266	43	2022	2022	NUM
gujaf-187	266	44	169	169	NUM
gujaf-187	266	45	according	accord	VERB
gujaf-187	266	46	to	to	ADP
gujaf-187	266	47	the	the	DET
gujaf-187	266	48	results	result	NOUN
gujaf-187	266	49	in	in	ADP
gujaf-187	266	50	table	table	NOUN
gujaf-187	266	51	4.2	4.2	NUM
gujaf-187	266	52	,	,	PUNCT
gujaf-187	266	53	it	it	PRON
gujaf-187	266	54	shows	show	VERB
gujaf-187	266	55	that	that	SCONJ
gujaf-187	266	56	the	the	DET
gujaf-187	266	57	vif	vif	NOUN
gujaf-187	266	58	for	for	ADP
gujaf-187	266	59	all	all	DET
gujaf-187	266	60	the	the	DET
gujaf-187	266	61	independent	independent	ADJ
gujaf-187	266	62	variables	variable	NOUN
gujaf-187	266	63	individually	individually	ADV
gujaf-187	266	64	are	be	AUX
gujaf-187	266	65	below	below	ADP
gujaf-187	266	66	5	5	NUM
gujaf-187	266	67	.	.	PUNCT
gujaf-187	267	1	sc	sc	PROPN
gujaf-187	267	2	(	(	PUNCT
gujaf-187	267	3	4.04	4.04	NUM
gujaf-187	267	4	)	)	PUNCT
gujaf-187	267	5	,	,	PUNCT
gujaf-187	267	6	dr	dr	PROPN
gujaf-187	267	7	(	(	PUNCT
gujaf-187	267	8	1.11	1.11	NUM
gujaf-187	267	9	)	)	PUNCT
gujaf-187	267	10	,	,	PUNCT
gujaf-187	267	11	age	age	NOUN
gujaf-187	267	12	(	(	PUNCT
gujaf-187	267	13	1.50	1.50	NUM
gujaf-187	267	14	)	)	PUNCT
gujaf-187	267	15	and	and	CCONJ
gujaf-187	267	16	size	size	NOUN
gujaf-187	267	17	(	(	PUNCT
gujaf-187	267	18	3.79	3.79	NUM
gujaf-187	267	19	)	)	PUNCT
gujaf-187	267	20	.	.	PUNCT
gujaf-187	268	1	the	the	DET
gujaf-187	268	2	tolerance	tolerance	NOUN
gujaf-187	268	3	for	for	ADP
gujaf-187	268	4	all	all	DET
gujaf-187	268	5	independent	independent	ADJ
gujaf-187	268	6	variables	variable	NOUN
gujaf-187	268	7	:	:	PUNCT
gujaf-187	268	8	sc	sc	PROPN
gujaf-187	268	9	(	(	PUNCT
gujaf-187	268	10	0.24	0.24	NUM
gujaf-187	268	11	)	)	PUNCT
gujaf-187	268	12	,	,	PUNCT
gujaf-187	268	13	dr	dr	PROPN
gujaf-187	268	14	(	(	PUNCT
gujaf-187	268	15	0.90	0.90	NUM
gujaf-187	268	16	)	)	PUNCT
gujaf-187	268	17	,	,	PUNCT
gujaf-187	268	18	age	age	NOUN
gujaf-187	268	19	(	(	PUNCT
gujaf-187	268	20	0.26	0.26	NUM
gujaf-187	268	21	)	)	PUNCT
gujaf-187	268	22	were	be	AUX
gujaf-187	268	23	all	all	ADV
gujaf-187	268	24	greater	great	ADJ
gujaf-187	268	25	than	than	ADP
gujaf-187	268	26	0.1	0.1	NUM
gujaf-187	268	27	or	or	CCONJ
gujaf-187	268	28	10	10	NUM
gujaf-187	268	29	%	%	NOUN
gujaf-187	268	30	.	.	PUNCT
gujaf-187	269	1	therefore	therefore	ADV
gujaf-187	269	2	,	,	PUNCT
gujaf-187	269	3	the	the	DET
gujaf-187	269	4	study	study	NOUN
gujaf-187	269	5	concludes	conclude	VERB
gujaf-187	269	6	that	that	SCONJ
gujaf-187	269	7	there	there	PRON
gujaf-187	269	8	is	be	VERB
gujaf-187	269	9	no	no	DET
gujaf-187	269	10	multi	multi	NOUN
gujaf-187	269	11	-	-	NOUN
gujaf-187	269	12	collinearity	collinearity	NOUN
gujaf-187	269	13	among	among	ADP
gujaf-187	269	14	the	the	DET
gujaf-187	269	15	variables	variable	NOUN
gujaf-187	269	16	.	.	PUNCT
gujaf-187	270	1	this	this	PRON
gujaf-187	270	2	was	be	AUX
gujaf-187	270	3	an	an	DET
gujaf-187	270	4	indication	indication	NOUN
gujaf-187	270	5	that	that	SCONJ
gujaf-187	270	6	the	the	DET
gujaf-187	270	7	estimators	estimator	NOUN
gujaf-187	270	8	:	:	PUNCT
gujaf-187	270	9	sc	sc	PROPN
gujaf-187	270	10	,	,	PUNCT
gujaf-187	270	11	dr	dr	PROPN
gujaf-187	270	12	,	,	PUNCT
gujaf-187	270	13	age	age	NOUN
gujaf-187	270	14	and	and	CCONJ
gujaf-187	270	15	size	size	NOUN
gujaf-187	270	16	are	be	AUX
gujaf-187	270	17	reliable	reliable	ADJ
gujaf-187	270	18	to	to	PART
gujaf-187	270	19	estimate	estimate	VERB
gujaf-187	270	20	the	the	DET
gujaf-187	270	21	model	model	NOUN
gujaf-187	270	22	.	.	PUNCT
gujaf-187	271	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-187	271	2	tests	test	NOUN
gujaf-187	271	3	table	table	VERB
gujaf-187	271	4	3	3	NUM
gujaf-187	271	5	:	:	PUNCT
gujaf-187	271	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-187	271	7	tests	test	VERB
gujaf-187	271	8	breusch	breusch	ADJ
gujaf-187	271	9	-	-	PUNCT
gujaf-187	271	10	pagan	pagan	ADJ
gujaf-187	271	11	/	/	SYM
gujaf-187	271	12	cook	cook	PROPN
gujaf-187	271	13	-	-	PUNCT
gujaf-187	271	14	weisberg	weisberg	PROPN
gujaf-187	271	15	chi2	chi2	PROPN
gujaf-187	271	16	40.58	40.58	NUM
gujaf-187	271	17	prob	prob	NOUN
gujaf-187	271	18	.	.	PUNCT
gujaf-187	272	1	>	>	X
gujaf-187	272	2	chi2	chi2	PROPN
gujaf-187	272	3	0.501	0.501	NUM
gujaf-187	272	4	source	source	NOUN
gujaf-187	272	5	:	:	PUNCT
gujaf-187	272	6	stata	stata	NOUN
gujaf-187	272	7	output	output	NOUN
gujaf-187	272	8	,	,	PUNCT
gujaf-187	272	9	2022	2022	NUM
gujaf-187	272	10	the	the	DET
gujaf-187	272	11	results	result	NOUN
gujaf-187	272	12	in	in	ADP
gujaf-187	272	13	table	table	NOUN
gujaf-187	272	14	3	3	NUM
gujaf-187	272	15	show	show	VERB
gujaf-187	272	16	that	that	SCONJ
gujaf-187	272	17	the	the	DET
gujaf-187	272	18	p	p	NOUN
gujaf-187	272	19	-	-	PUNCT
gujaf-187	272	20	value	value	NOUN
gujaf-187	272	21	is	be	AUX
gujaf-187	272	22	0.501	0.501	NUM
gujaf-187	272	23	which	which	PRON
gujaf-187	272	24	greater	great	ADJ
gujaf-187	272	25	than	than	ADP
gujaf-187	272	26	0.05	0.05	NUM
gujaf-187	272	27	.	.	PUNCT
gujaf-187	273	1	this	this	PRON
gujaf-187	273	2	implies	imply	VERB
gujaf-187	273	3	that	that	SCONJ
gujaf-187	273	4	there	there	PRON
gujaf-187	273	5	is	be	VERB
gujaf-187	273	6	no	no	DET
gujaf-187	273	7	presence	presence	NOUN
gujaf-187	273	8	of	of	ADP
gujaf-187	273	9	heteroscedasticity	heteroscedasticity	NOUN
gujaf-187	273	10	problems	problem	NOUN
gujaf-187	273	11	in	in	ADP
gujaf-187	273	12	the	the	DET
gujaf-187	273	13	study	study	NOUN
gujaf-187	273	14	data	datum	NOUN
gujaf-187	273	15	.	.	PUNCT
gujaf-187	274	1	this	this	PRON
gujaf-187	274	2	is	be	AUX
gujaf-187	274	3	because	because	SCONJ
gujaf-187	274	4	,	,	PUNCT
gujaf-187	274	5	the	the	DET
gujaf-187	274	6	varianceof	varianceof	NOUN
gujaf-187	274	7	each	each	DET
gujaf-187	274	8	error	error	NOUN
gujaf-187	274	9	term	term	NOUN
gujaf-187	274	10	is	be	AUX
gujaf-187	274	11	the	the	DET
gujaf-187	274	12	same	same	ADJ
gujaf-187	274	13	for	for	ADP
gujaf-187	274	14	all	all	DET
gujaf-187	274	15	values	value	NOUN
gujaf-187	274	16	of	of	ADP
gujaf-187	274	17	the	the	DET
gujaf-187	274	18	explanatory	explanatory	ADJ
gujaf-187	274	19	variable	variable	NOUN
gujaf-187	274	20	as	as	ADP
gujaf-187	274	21	a	a	DET
gujaf-187	274	22	result	result	NOUN
gujaf-187	274	23	all	all	DET
gujaf-187	274	24	the	the	DET
gujaf-187	274	25	banks	bank	NOUN
gujaf-187	274	26	doreflect	doreflect	VERB
gujaf-187	274	27	their	their	PRON
gujaf-187	274	28	monetary	monetary	ADJ
gujaf-187	274	29	term	term	NOUN
gujaf-187	274	30	.	.	PUNCT
gujaf-187	275	1	correlation	correlation	NOUN
gujaf-187	275	2	result	result	NOUN
gujaf-187	275	3	table	table	NOUN
gujaf-187	275	4	4	4	NUM
gujaf-187	275	5	:	:	PUNCT
gujaf-187	275	6	correlation	correlation	NOUN
gujaf-187	275	7	result	result	NOUN
gujaf-187	275	8	roa	roa	PROPN
gujaf-187	275	9	sc	sc	PROPN
gujaf-187	275	10	dr	dr	PROPN
gujaf-187	275	11	age	age	PROPN
gujaf-187	275	12	size	size	NOUN
gujaf-187	275	13	roa	roa	PROPN
gujaf-187	275	14	1	1	NUM
gujaf-187	275	15	sc	sc	PROPN
gujaf-187	275	16	-0.517	-0.517	NOUN
gujaf-187	275	17	1	1	NUM
gujaf-187	275	18	dr	dr	PROPN
gujaf-187	275	19	0.381	0.381	NUM
gujaf-187	275	20	-0.233	-0.233	NOUN
gujaf-187	275	21	1	1	NUM
gujaf-187	275	22	age	age	NOUN
gujaf-187	275	23	-0.552	-0.552	PUNCT
gujaf-187	275	24	0.372	0.372	NUM
gujaf-187	275	25	-0.256	-0.256	SYM
gujaf-187	275	26	1	1	NUM
gujaf-187	275	27	size	size	NOUN
gujaf-187	275	28	0.468	0.468	NUM
gujaf-187	275	29	0.901	0.901	NUM
gujaf-187	275	30	0.633	0.633	NUM
gujaf-187	275	31	0.701	0.701	NUM
gujaf-187	275	32	1	1	NUM
gujaf-187	275	33	source	source	NOUN
gujaf-187	275	34	:	:	PUNCT
gujaf-187	275	35	stata	stata	NOUN
gujaf-187	275	36	output	output	NOUN
gujaf-187	275	37	,	,	PUNCT
gujaf-187	275	38	2022	2022	NUM
gujaf-187	275	39	table	table	NOUN
gujaf-187	275	40	4	4	NUM
gujaf-187	275	41	shows	show	VERB
gujaf-187	275	42	the	the	DET
gujaf-187	275	43	correlation	correlation	NOUN
gujaf-187	275	44	result	result	NOUN
gujaf-187	275	45	of	of	ADP
gujaf-187	275	46	the	the	DET
gujaf-187	275	47	dependent	dependent	ADJ
gujaf-187	275	48	variable	variable	NOUN
gujaf-187	275	49	:	:	PUNCT
gujaf-187	275	50	roa	roa	PROPN
gujaf-187	275	51	,	,	PUNCT
gujaf-187	275	52	the	the	DET
gujaf-187	275	53	independent	independent	ADJ
gujaf-187	275	54	variables	variable	NOUN
gujaf-187	275	55	:	:	PUNCT
gujaf-187	275	56	sc	sc	PROPN
gujaf-187	275	57	,	,	PUNCT
gujaf-187	275	58	dr	dr	PROPN
gujaf-187	275	59	,	,	PUNCT
gujaf-187	275	60	and	and	CCONJ
gujaf-187	275	61	the	the	DET
gujaf-187	275	62	control	control	NOUN
gujaf-187	275	63	variables	variable	VERB
gujaf-187	275	64	:	:	PUNCT
gujaf-187	275	65	age	age	NOUN
gujaf-187	275	66	and	and	CCONJ
gujaf-187	275	67	size	size	NOUN
gujaf-187	275	68	.	.	PUNCT
gujaf-187	276	1	the	the	DET
gujaf-187	276	2	relationship	relationship	NOUN
gujaf-187	276	3	between	between	ADP
gujaf-187	276	4	roa	roa	PROPN
gujaf-187	276	5	and	and	CCONJ
gujaf-187	276	6	sc	sc	PROPN
gujaf-187	276	7	is	be	AUX
gujaf-187	276	8	negative	negative	ADJ
gujaf-187	276	9	,	,	PUNCT
gujaf-187	276	10	with	with	ADP
gujaf-187	276	11	a	a	DET
gujaf-187	276	12	coefficient	coefficient	NOUN
gujaf-187	276	13	of	of	ADP
gujaf-187	276	14	-0.517	-0.517	PROPN
gujaf-187	276	15	,	,	PUNCT
gujaf-187	276	16	this	this	PRON
gujaf-187	276	17	means	mean	VERB
gujaf-187	276	18	that	that	SCONJ
gujaf-187	276	19	,	,	PUNCT
gujaf-187	276	20	all	all	DET
gujaf-187	276	21	things	thing	NOUN
gujaf-187	276	22	being	be	AUX
gujaf-187	276	23	equal	equal	ADJ
gujaf-187	276	24	the	the	PRON
gujaf-187	276	25	higher	high	ADJ
gujaf-187	276	26	the	the	DET
gujaf-187	276	27	sc	sc	PROPN
gujaf-187	276	28	thelower	thelower	NOUN
gujaf-187	276	29	the	the	DET
gujaf-187	276	30	roa	roa	NOUN
gujaf-187	276	31	.	.	PUNCT
gujaf-187	277	1	the	the	DET
gujaf-187	277	2	relationship	relationship	NOUN
gujaf-187	277	3	between	between	ADP
gujaf-187	277	4	roa	roa	PROPN
gujaf-187	277	5	and	and	CCONJ
gujaf-187	277	6	dr	dr	PROPN
gujaf-187	277	7	is	be	AUX
gujaf-187	277	8	positive	positive	ADJ
gujaf-187	277	9	but	but	CCONJ
gujaf-187	277	10	weak	weak	ADJ
gujaf-187	277	11	,	,	PUNCT
gujaf-187	277	12	with	with	ADP
gujaf-187	277	13	a	a	DET
gujaf-187	277	14	coefficient	coefficient	NOUN
gujaf-187	277	15	of	of	ADP
gujaf-187	277	16	0.381	0.381	NUM
gujaf-187	277	17	,	,	PUNCT
gujaf-187	277	18	this	this	PRON
gujaf-187	277	19	means	mean	VERB
gujaf-187	277	20	that	that	SCONJ
gujaf-187	277	21	,	,	PUNCT
gujaf-187	277	22	all	all	DET
gujaf-187	277	23	things	thing	NOUN
gujaf-187	277	24	being	be	AUX
gujaf-187	277	25	equal	equal	ADJ
gujaf-187	277	26	the	the	PRON
gujaf-187	277	27	higher	high	ADJ
gujaf-187	277	28	the	the	DET
gujaf-187	277	29	dr	dr	PROPN
gujaf-187	277	30	the	the	PRON
gujaf-187	277	31	higher	high	ADJ
gujaf-187	277	32	the	the	DET
gujaf-187	277	33	roa	roa	NOUN
gujaf-187	277	34	.	.	PUNCT
gujaf-187	278	1	the	the	DET
gujaf-187	278	2	relationship	relationship	NOUN
gujaf-187	278	3	between	between	ADP
gujaf-187	278	4	roa	roa	NOUN
gujaf-187	278	5	and	and	CCONJ
gujaf-187	278	6	age	age	NOUN
gujaf-187	278	7	is	be	AUX
gujaf-187	278	8	negative	negative	ADJ
gujaf-187	278	9	and	and	CCONJ
gujaf-187	278	10	weak	weak	ADJ
gujaf-187	278	11	,	,	PUNCT
gujaf-187	278	12	with	with	ADP
gujaf-187	278	13	a	a	DET
gujaf-187	278	14	coefficient	coefficient	NOUN
gujaf-187	278	15	of	of	ADP
gujaf-187	278	16	-0.552	-0.552	NOUN
gujaf-187	278	17	,	,	PUNCT
gujaf-187	278	18	this	this	PRON
gujaf-187	278	19	means	mean	VERB
gujaf-187	278	20	that	that	SCONJ
gujaf-187	278	21	,	,	PUNCT
gujaf-187	278	22	all	all	DET
gujaf-187	278	23	things	thing	NOUN
gujaf-187	278	24	being	be	AUX
gujaf-187	278	25	equal	equal	ADJ
gujaf-187	278	26	the	the	PRON
gujaf-187	278	27	higher	high	ADJ
gujaf-187	278	28	the	the	DET
gujaf-187	278	29	age	age	NOUN
gujaf-187	278	30	the	the	PRON
gujaf-187	278	31	lower	low	ADJ
gujaf-187	278	32	the	the	DET
gujaf-187	278	33	roa	roa	NOUN
gujaf-187	278	34	.	.	PUNCT
gujaf-187	279	1	the	the	DET
gujaf-187	279	2	relationship	relationship	NOUN
gujaf-187	279	3	between	between	ADP
gujaf-187	279	4	roa	roa	NOUN
gujaf-187	279	5	and	and	CCONJ
gujaf-187	279	6	size	size	NOUN
gujaf-187	279	7	is	be	AUX
gujaf-187	279	8	positive	positive	ADJ
gujaf-187	279	9	,	,	PUNCT
gujaf-187	279	10	with	with	ADP
gujaf-187	279	11	a	a	DET
gujaf-187	279	12	gusau	gusau	ADJ
gujaf-187	279	13	journal	journal	NOUN
gujaf-187	279	14	of	of	ADP
gujaf-187	279	15	accounting	accounting	NOUN
gujaf-187	279	16	and	and	CCONJ
gujaf-187	279	17	finance	finance	NOUN
gujaf-187	279	18	,	,	PUNCT
gujaf-187	279	19	vol	vol	NOUN
gujaf-187	279	20	.	.	PROPN
gujaf-187	280	1	3	3	NUM
gujaf-187	280	2	,	,	PUNCT
gujaf-187	280	3	issue	issue	NOUN
gujaf-187	280	4	3	3	NUM
gujaf-187	280	5	,	,	PUNCT
gujaf-187	280	6	october	october	PROPN
gujaf-187	280	7	,	,	PUNCT
gujaf-187	280	8	2022	2022	NUM
gujaf-187	280	9	170	170	NUM
gujaf-187	280	10	coefficient	coefficient	NOUN
gujaf-187	280	11	of	of	ADP
gujaf-187	280	12	0.468	0.468	NUM
gujaf-187	280	13	,	,	PUNCT
gujaf-187	280	14	this	this	PRON
gujaf-187	280	15	means	mean	VERB
gujaf-187	280	16	that	that	SCONJ
gujaf-187	280	17	,	,	PUNCT
gujaf-187	280	18	all	all	DET
gujaf-187	280	19	things	thing	NOUN
gujaf-187	280	20	being	be	AUX
gujaf-187	280	21	equal	equal	ADJ
gujaf-187	280	22	the	the	PRON
gujaf-187	280	23	higher	high	ADJ
gujaf-187	280	24	the	the	DET
gujaf-187	280	25	size	size	NOUN
gujaf-187	280	26	the	the	PRON
gujaf-187	280	27	higher	high	ADJ
gujaf-187	280	28	the	the	DET
gujaf-187	280	29	roa	roa	PROPN
gujaf-187	280	30	.	.	PUNCT
gujaf-187	281	1	regression	regression	NOUN
gujaf-187	281	2	result	result	NOUN
gujaf-187	281	3	table	table	NOUN
gujaf-187	281	4	5	5	NUM
gujaf-187	281	5	:	:	PUNCT
gujaf-187	281	6	regression	regression	NOUN
gujaf-187	281	7	coefficient	coefficient	NOUN
gujaf-187	281	8	t	t	NOUN
gujaf-187	281	9	-	-	PUNCT
gujaf-187	281	10	statistic	statistic	NOUN
gujaf-187	281	11	prob.t	prob.t	NOUN
gujaf-187	281	12	(	(	PUNCT
gujaf-187	281	13	constant	constant	ADJ
gujaf-187	281	14	)	)	PUNCT
gujaf-187	281	15	-0.788	-0.788	NOUN
gujaf-187	281	16	-2.640	-2.640	PUNCT
gujaf-187	281	17	0.011	0.011	NUM
gujaf-187	281	18	sc	sc	PROPN
gujaf-187	281	19	-0.166	-0.166	PUNCT
gujaf-187	281	20	-2.650	-2.650	PROPN
gujaf-187	281	21	0.011	0.011	NUM
gujaf-187	281	22	dr	dr	PROPN
gujaf-187	281	23	0.109	0.109	NUM
gujaf-187	281	24	2.900	2.900	NUM
gujaf-187	281	25	0.005	0.005	NUM
gujaf-187	281	26	age	age	NOUN
gujaf-187	281	27	0.133	0.133	NUM
gujaf-187	281	28	-3.010	-3.010	NOUN
gujaf-187	281	29	0.004	0.004	NUM
gujaf-187	281	30	size	size	NOUN
gujaf-187	281	31	0.154	0.154	NUM
gujaf-187	281	32	2.840	2.840	NUM
gujaf-187	281	33	0.006	0.006	NUM
gujaf-187	281	34	r2	r2	NOUN
gujaf-187	281	35	0.686	0.686	NUM
gujaf-187	281	36	adj	adj	NOUN
gujaf-187	281	37	.	.	PUNCT
gujaf-187	282	1	r2	r2	PROPN
gujaf-187	282	2	0.641	0.641	NUM
gujaf-187	282	3	f	f	X
gujaf-187	282	4	-	-	PUNCT
gujaf-187	282	5	statistic	statistic	NOUN
gujaf-187	282	6	21.39	21.39	NUM
gujaf-187	282	7	prob	prob	NOUN
gujaf-187	282	8	.	.	PUNCT
gujaf-187	283	1	(	(	PUNCT
gujaf-187	283	2	f	f	X
gujaf-187	283	3	)	)	PUNCT
gujaf-187	283	4	0.001	0.001	NUM
gujaf-187	283	5	source	source	NOUN
gujaf-187	283	6	:	:	PUNCT
gujaf-187	283	7	stata	stata	NOUN
gujaf-187	283	8	output	output	NOUN
gujaf-187	283	9	,	,	PUNCT
gujaf-187	283	10	2022	2022	NUM
gujaf-187	283	11	table	table	NOUN
gujaf-187	283	12	3	3	NUM
gujaf-187	283	13	shows	show	VERB
gujaf-187	283	14	the	the	DET
gujaf-187	283	15	regression	regression	NOUN
gujaf-187	283	16	results	result	NOUN
gujaf-187	283	17	of	of	ADP
gujaf-187	283	18	the	the	DET
gujaf-187	283	19	model	model	NOUN
gujaf-187	283	20	.	.	PUNCT
gujaf-187	284	1	the	the	DET
gujaf-187	284	2	model	model	NOUN
gujaf-187	284	3	consists	consist	VERB
gujaf-187	284	4	of	of	ADP
gujaf-187	284	5	dependent	dependent	ADJ
gujaf-187	284	6	variable	variable	ADJ
gujaf-187	284	7	roa	roa	NOUN
gujaf-187	284	8	and	and	CCONJ
gujaf-187	284	9	other	other	ADJ
gujaf-187	284	10	explanatory	explanatory	ADJ
gujaf-187	284	11	variables	variable	NOUN
gujaf-187	284	12	(	(	PUNCT
gujaf-187	284	13	sc	sc	PROPN
gujaf-187	284	14	,	,	PUNCT
gujaf-187	284	15	dr	dr	PROPN
gujaf-187	284	16	,	,	PUNCT
gujaf-187	284	17	age	age	NOUN
gujaf-187	284	18	and	and	CCONJ
gujaf-187	284	19	size	size	NOUN
gujaf-187	284	20	)	)	PUNCT
gujaf-187	284	21	.	.	PUNCT
gujaf-187	285	1	in	in	ADP
gujaf-187	285	2	the	the	DET
gujaf-187	285	3	model	model	NOUN
gujaf-187	285	4	the	the	DET
gujaf-187	285	5	multiple	multiple	ADJ
gujaf-187	285	6	coefficientsof	coefficientsof	VERB
gujaf-187	285	7	determination	determination	NOUN
gujaf-187	285	8	r2	r2	NOUN
gujaf-187	285	9	is	be	AUX
gujaf-187	285	10	0.686	0.686	NUM
gujaf-187	285	11	.	.	PUNCT
gujaf-187	286	1	this	this	PRON
gujaf-187	286	2	means	mean	VERB
gujaf-187	286	3	that	that	SCONJ
gujaf-187	286	4	68.6	68.6	NUM
gujaf-187	286	5	percent	percent	NOUN
gujaf-187	286	6	of	of	ADP
gujaf-187	286	7	change	change	NOUN
gujaf-187	286	8	in	in	ADP
gujaf-187	286	9	roa	roa	PROPN
gujaf-187	286	10	was	be	AUX
gujaf-187	286	11	caused	cause	VERB
gujaf-187	286	12	by	by	ADP
gujaf-187	286	13	the	the	DET
gujaf-187	286	14	change	change	NOUN
gujaf-187	286	15	in	in	ADP
gujaf-187	286	16	the	the	DET
gujaf-187	286	17	explanatory	explanatory	ADJ
gujaf-187	286	18	variables	variable	NOUN
gujaf-187	286	19	while	while	SCONJ
gujaf-187	286	20	the	the	DET
gujaf-187	286	21	31.4	31.4	NUM
gujaf-187	286	22	percent	percent	NOUN
gujaf-187	286	23	change	change	NOUN
gujaf-187	286	24	in	in	ADP
gujaf-187	286	25	roa	roa	PROPN
gujaf-187	286	26	was	be	AUX
gujaf-187	286	27	caused	cause	VERB
gujaf-187	286	28	by	by	ADP
gujaf-187	286	29	other	other	ADJ
gujaf-187	286	30	factors	factor	NOUN
gujaf-187	286	31	not	not	PART
gujaf-187	286	32	included	include	VERB
gujaf-187	286	33	in	in	ADP
gujaf-187	286	34	the	the	DET
gujaf-187	286	35	model	model	NOUN
gujaf-187	286	36	.	.	PUNCT
gujaf-187	287	1	the	the	DET
gujaf-187	287	2	f	f	PROPN
gujaf-187	287	3	-	-	PUNCT
gujaf-187	287	4	statistics	statistic	NOUN
gujaf-187	287	5	is	be	AUX
gujaf-187	287	6	21.39	21.39	NUM
gujaf-187	287	7	with	with	ADP
gujaf-187	287	8	p	p	NOUN
gujaf-187	287	9	-	-	PUNCT
gujaf-187	287	10	value	value	NOUN
gujaf-187	287	11	of	of	ADP
gujaf-187	287	12	0.001	0.001	NUM
gujaf-187	287	13	which	which	PRON
gujaf-187	287	14	is	be	AUX
gujaf-187	287	15	less	less	ADJ
gujaf-187	287	16	than	than	ADP
gujaf-187	287	17	0.05	0.05	NUM
gujaf-187	287	18	and	and	CCONJ
gujaf-187	287	19	is	be	AUX
gujaf-187	287	20	statistically	statistically	ADV
gujaf-187	287	21	significant	significant	ADJ
gujaf-187	287	22	which	which	PRON
gujaf-187	287	23	mean	mean	VERB
gujaf-187	287	24	the	the	DET
gujaf-187	287	25	model	model	NOUN
gujaf-187	287	26	is	be	AUX
gujaf-187	287	27	fit	fit	ADJ
gujaf-187	287	28	,	,	PUNCT
gujaf-187	287	29	because	because	SCONJ
gujaf-187	287	30	it	it	PRON
gujaf-187	287	31	accounts	account	VERB
gujaf-187	287	32	for	for	ADP
gujaf-187	287	33	the	the	DET
gujaf-187	287	34	variation	variation	NOUN
gujaf-187	287	35	in	in	ADP
gujaf-187	287	36	the	the	DET
gujaf-187	287	37	dependent	dependent	ADJ
gujaf-187	287	38	variable	variable	NOUN
gujaf-187	287	39	.	.	PUNCT
gujaf-187	288	1	the	the	DET
gujaf-187	288	2	effect	effect	NOUN
gujaf-187	288	3	of	of	ADP
gujaf-187	288	4	sc	sc	PROPN
gujaf-187	288	5	on	on	ADP
gujaf-187	288	6	dependent	dependent	ADJ
gujaf-187	288	7	variable	variable	ADJ
gujaf-187	288	8	roa	roa	NOUN
gujaf-187	288	9	is	be	AUX
gujaf-187	288	10	negative	negative	ADJ
gujaf-187	288	11	with	with	ADP
gujaf-187	288	12	coefficient	coefficient	NOUN
gujaf-187	288	13	value	value	NOUN
gujaf-187	288	14	of	of	ADP
gujaf-187	288	15	-0.166	-0.166	NUM
gujaf-187	288	16	,	,	PUNCT
gujaf-187	288	17	meaning	mean	VERB
gujaf-187	288	18	that	that	SCONJ
gujaf-187	288	19	an	an	DET
gujaf-187	288	20	increase	increase	NOUN
gujaf-187	288	21	in	in	ADP
gujaf-187	288	22	the	the	DET
gujaf-187	288	23	sc	sc	PROPN
gujaf-187	288	24	while	while	SCONJ
gujaf-187	288	25	other	other	ADJ
gujaf-187	288	26	variable	variable	NOUN
gujaf-187	288	27	remains	remain	VERB
gujaf-187	288	28	constant	constant	ADJ
gujaf-187	288	29	lead	lead	NOUN
gujaf-187	288	30	toa	toa	NOUN
gujaf-187	288	31	decrease	decrease	NOUN
gujaf-187	288	32	in	in	ADP
gujaf-187	288	33	roa	roa	NOUN
gujaf-187	288	34	by	by	ADP
gujaf-187	288	35	16.6	16.6	NUM
gujaf-187	288	36	percent	percent	NOUN
gujaf-187	288	37	.	.	PUNCT
gujaf-187	289	1	the	the	DET
gujaf-187	289	2	effect	effect	NOUN
gujaf-187	289	3	of	of	ADP
gujaf-187	289	4	dr	dr	PROPN
gujaf-187	289	5	on	on	ADP
gujaf-187	289	6	dependent	dependent	ADJ
gujaf-187	289	7	variable	variable	ADJ
gujaf-187	289	8	roa	roa	NOUN
gujaf-187	289	9	is	be	AUX
gujaf-187	289	10	positive	positive	ADJ
gujaf-187	289	11	with	with	ADP
gujaf-187	289	12	coefficient	coefficient	NOUN
gujaf-187	289	13	value	value	NOUN
gujaf-187	289	14	of	of	ADP
gujaf-187	289	15	0.109	0.109	NUM
gujaf-187	289	16	,	,	PUNCT
gujaf-187	289	17	meaning	mean	VERB
gujaf-187	289	18	that	that	SCONJ
gujaf-187	289	19	an	an	DET
gujaf-187	289	20	increase	increase	NOUN
gujaf-187	289	21	in	in	ADP
gujaf-187	289	22	the	the	DET
gujaf-187	289	23	dr	dr	PROPN
gujaf-187	289	24	while	while	SCONJ
gujaf-187	289	25	other	other	ADJ
gujaf-187	289	26	variable	variable	NOUN
gujaf-187	289	27	remains	remain	VERB
gujaf-187	289	28	constant	constant	ADJ
gujaf-187	289	29	lead	lead	NOUN
gujaf-187	289	30	to	to	ADP
gujaf-187	289	31	an	an	DET
gujaf-187	289	32	increase	increase	NOUN
gujaf-187	289	33	in	in	ADP
gujaf-187	289	34	roa	roa	NOUN
gujaf-187	289	35	by	by	ADP
gujaf-187	289	36	10.9	10.9	NUM
gujaf-187	289	37	percent	percent	NOUN
gujaf-187	289	38	.	.	PUNCT
gujaf-187	290	1	test	test	NOUN
gujaf-187	290	2	of	of	ADP
gujaf-187	290	3	hypotheses	hypothesis	NOUN
gujaf-187	290	4	in	in	ADP
gujaf-187	290	5	order	order	NOUN
gujaf-187	290	6	to	to	PART
gujaf-187	290	7	decide	decide	VERB
gujaf-187	290	8	whether	whether	SCONJ
gujaf-187	290	9	to	to	PART
gujaf-187	290	10	reject	reject	VERB
gujaf-187	290	11	or	or	CCONJ
gujaf-187	290	12	accept	accept	VERB
gujaf-187	290	13	the	the	DET
gujaf-187	290	14	null	null	ADJ
gujaf-187	290	15	hypothesis	hypothesis	NOUN
gujaf-187	290	16	at	at	ADP
gujaf-187	290	17	0.05	0.05	NUM
gujaf-187	290	18	(	(	PUNCT
gujaf-187	290	19	5	5	NUM
gujaf-187	290	20	%	%	NOUN
gujaf-187	290	21	)	)	PUNCT
gujaf-187	290	22	level	level	NOUN
gujaf-187	290	23	of	of	ADP
gujaf-187	290	24	significant	significant	ADJ
gujaf-187	290	25	,	,	PUNCT
gujaf-187	290	26	the	the	DET
gujaf-187	290	27	rejection	rejection	NOUN
gujaf-187	290	28	point	point	NOUN
gujaf-187	290	29	is	be	AUX
gujaf-187	290	30	use	use	NOUN
gujaf-187	290	31	which	which	PRON
gujaf-187	290	32	states	state	VERB
gujaf-187	290	33	that	that	PRON
gujaf-187	290	34	.	.	PUNCT
gujaf-187	291	1	(	(	PUNCT
gujaf-187	291	2	1	1	X
gujaf-187	291	3	)	)	PUNCT
gujaf-187	291	4	if	if	SCONJ
gujaf-187	291	5	the	the	DET
gujaf-187	291	6	p	p	NOUN
gujaf-187	291	7	value	value	NOUN
gujaf-187	291	8	is	be	AUX
gujaf-187	291	9	equal	equal	ADJ
gujaf-187	291	10	to	to	ADP
gujaf-187	291	11	or	or	CCONJ
gujaf-187	291	12	less	less	ADJ
gujaf-187	291	13	than	than	ADP
gujaf-187	291	14	5	5	NUM
gujaf-187	291	15	%	%	NOUN
gujaf-187	291	16	,	,	PUNCT
gujaf-187	291	17	the	the	DET
gujaf-187	291	18	null	null	ADJ
gujaf-187	291	19	hypotheses	hypothesis	NOUN
gujaf-187	291	20	is	be	AUX
gujaf-187	291	21	rejected	reject	VERB
gujaf-187	291	22	and	and	CCONJ
gujaf-187	291	23	the	the	DET
gujaf-187	291	24	alternate	alternate	ADJ
gujaf-187	291	25	hypotheses	hypothesis	NOUN
gujaf-187	291	26	is	be	AUX
gujaf-187	291	27	accepted	accept	VERB
gujaf-187	291	28	;	;	PUNCT
gujaf-187	291	29	(	(	PUNCT
gujaf-187	291	30	2	2	X
gujaf-187	291	31	)	)	PUNCT
gujaf-187	291	32	if	if	SCONJ
gujaf-187	291	33	the	the	DET
gujaf-187	291	34	p	p	NOUN
gujaf-187	291	35	value	value	NOUN
gujaf-187	291	36	is	be	AUX
gujaf-187	291	37	more	more	ADJ
gujaf-187	291	38	than	than	ADP
gujaf-187	291	39	5	5	NUM
gujaf-187	291	40	%	%	NOUN
gujaf-187	291	41	,	,	PUNCT
gujaf-187	291	42	the	the	DET
gujaf-187	291	43	null	null	ADJ
gujaf-187	291	44	hypotheses	hypothesis	NOUN
gujaf-187	291	45	is	be	AUX
gujaf-187	291	46	accepted	accept	VERB
gujaf-187	291	47	and	and	CCONJ
gujaf-187	291	48	the	the	DET
gujaf-187	291	49	alternate	alternate	ADJ
gujaf-187	291	50	hypotheses	hypothesis	NOUN
gujaf-187	291	51	is	be	AUX
gujaf-187	291	52	rejected	reject	VERB
gujaf-187	291	53	.	.	PUNCT
gujaf-187	292	1	gusau	gusau	PROPN
gujaf-187	292	2	journal	journal	PROPN
gujaf-187	292	3	of	of	ADP
gujaf-187	292	4	accounting	accounting	NOUN
gujaf-187	292	5	and	and	CCONJ
gujaf-187	292	6	finance	finance	NOUN
gujaf-187	292	7	,	,	PUNCT
gujaf-187	292	8	vol	vol	NOUN
gujaf-187	292	9	.	.	PROPN
gujaf-187	292	10	3	3	NUM
gujaf-187	292	11	,	,	PUNCT
gujaf-187	292	12	issue	issue	NOUN
gujaf-187	292	13	3	3	NUM
gujaf-187	292	14	,	,	PUNCT
gujaf-187	292	15	october	october	PROPN
gujaf-187	292	16	,	,	PUNCT
gujaf-187	292	17	2022	2022	NUM
gujaf-187	292	18	171	171	NUM
gujaf-187	292	19	sc	sc	NOUN
gujaf-187	292	20	and	and	CCONJ
gujaf-187	292	21	profitability	profitability	NOUN
gujaf-187	292	22	of	of	ADP
gujaf-187	292	23	listed	list	VERB
gujaf-187	292	24	deposit	deposit	NOUN
gujaf-187	292	25	money	money	NOUN
gujaf-187	292	26	banks	bank	NOUN
gujaf-187	292	27	in	in	ADP
gujaf-187	292	28	nigeria	nigeria	PROPN
gujaf-187	292	29	.	.	PUNCT
gujaf-187	293	1	the	the	DET
gujaf-187	293	2	t	t	NOUN
gujaf-187	293	3	-	-	PUNCT
gujaf-187	293	4	test	test	NOUN
gujaf-187	293	5	of	of	ADP
gujaf-187	293	6	stc	stc	NOUN
gujaf-187	293	7	is	be	AUX
gujaf-187	293	8	-2.650	-2.650	PROPN
gujaf-187	293	9	with	with	ADP
gujaf-187	293	10	p	p	NOUN
gujaf-187	293	11	value	value	NOUN
gujaf-187	293	12	of	of	ADP
gujaf-187	293	13	0.011	0.011	NUM
gujaf-187	293	14	which	which	PRON
gujaf-187	293	15	is	be	AUX
gujaf-187	293	16	less	less	ADJ
gujaf-187	293	17	than	than	ADP
gujaf-187	293	18	0.05	0.05	NUM
gujaf-187	293	19	.	.	PUNCT
gujaf-187	294	1	therefore	therefore	ADV
gujaf-187	294	2	;	;	PUNCT
gujaf-187	294	3	the	the	DET
gujaf-187	294	4	null	null	ADJ
gujaf-187	294	5	hypothesis	hypothesis	NOUN
gujaf-187	294	6	one	one	NUM
gujaf-187	294	7	which	which	PRON
gujaf-187	294	8	states	state	VERB
gujaf-187	294	9	that	that	SCONJ
gujaf-187	294	10	staff	staff	NOUN
gujaf-187	294	11	cost	cost	NOUN
gujaf-187	294	12	has	have	VERB
gujaf-187	294	13	no	no	DET
gujaf-187	294	14	significant	significant	ADJ
gujaf-187	294	15	effect	effect	NOUN
gujaf-187	294	16	on	on	ADP
gujaf-187	294	17	the	the	DET
gujaf-187	294	18	financial	financial	ADJ
gujaf-187	294	19	performance	performance	NOUN
gujaf-187	294	20	of	of	ADP
gujaf-187	294	21	listed	list	VERB
gujaf-187	294	22	deposit	deposit	NOUN
gujaf-187	294	23	money	money	NOUN
gujaf-187	294	24	banks	bank	NOUN
gujaf-187	294	25	in	in	ADP
gujaf-187	294	26	nigeria	nigeria	PROPN
gujaf-187	294	27	is	be	AUX
gujaf-187	294	28	hereby	hereby	ADV
gujaf-187	294	29	rejected	reject	VERB
gujaf-187	294	30	.	.	PUNCT
gujaf-187	295	1	dr	dr	PROPN
gujaf-187	295	2	and	and	CCONJ
gujaf-187	295	3	profitability	profitability	NOUN
gujaf-187	295	4	of	of	ADP
gujaf-187	295	5	listed	list	VERB
gujaf-187	295	6	deposit	deposit	NOUN
gujaf-187	295	7	money	money	NOUN
gujaf-187	295	8	banks	bank	NOUN
gujaf-187	295	9	in	in	ADP
gujaf-187	295	10	nigeria	nigeria	PROPN
gujaf-187	295	11	.	.	PUNCT
gujaf-187	296	1	the	the	DET
gujaf-187	296	2	t	t	NOUN
gujaf-187	296	3	-	-	PUNCT
gujaf-187	296	4	test	test	NOUN
gujaf-187	296	5	of	of	ADP
gujaf-187	296	6	dr	dr	PROPN
gujaf-187	296	7	is	be	AUX
gujaf-187	296	8	2.900	2.900	NUM
gujaf-187	296	9	with	with	ADP
gujaf-187	296	10	p	p	NOUN
gujaf-187	296	11	value	value	NOUN
gujaf-187	296	12	of	of	ADP
gujaf-187	296	13	0.009	0.009	NUM
gujaf-187	296	14	which	which	PRON
gujaf-187	296	15	is	be	AUX
gujaf-187	296	16	less	less	ADJ
gujaf-187	296	17	than	than	ADP
gujaf-187	296	18	0.05	0.05	NUM
gujaf-187	296	19	.	.	PUNCT
gujaf-187	297	1	therefore	therefore	ADV
gujaf-187	297	2	;	;	PUNCT
gujaf-187	297	3	the	the	DET
gujaf-187	297	4	null	null	ADJ
gujaf-187	297	5	hypothesis	hypothesis	NOUN
gujaf-187	297	6	two	two	NUM
gujaf-187	297	7	which	which	PRON
gujaf-187	297	8	states	state	VERB
gujaf-187	297	9	that	that	SCONJ
gujaf-187	297	10	directors	director	NOUN
gujaf-187	297	11	’	'	PUNCT
gujaf-187	297	12	remunerations	remuneration	NOUN
gujaf-187	297	13	have	have	VERB
gujaf-187	297	14	no	no	DET
gujaf-187	297	15	significant	significant	ADJ
gujaf-187	297	16	effect	effect	NOUN
gujaf-187	297	17	on	on	ADP
gujaf-187	297	18	the	the	DET
gujaf-187	297	19	financial	financial	ADJ
gujaf-187	297	20	performance	performance	NOUN
gujaf-187	297	21	of	of	ADP
gujaf-187	297	22	listed	list	VERB
gujaf-187	297	23	deposit	deposit	NOUN
gujaf-187	297	24	money	money	NOUN
gujaf-187	297	25	banks	bank	NOUN
gujaf-187	297	26	in	in	ADP
gujaf-187	297	27	nigeria	nigeria	PROPN
gujaf-187	297	28	is	be	AUX
gujaf-187	297	29	therefore	therefore	ADV
gujaf-187	297	30	rejected	reject	VERB
gujaf-187	297	31	.	.	PUNCT
gujaf-187	298	1	5	5	X
gujaf-187	298	2	.	.	X
gujaf-187	298	3	conclusions	conclusion	NOUN
gujaf-187	298	4	and	and	CCONJ
gujaf-187	298	5	recommendations	recommendation	NOUN
gujaf-187	298	6	conclusively	conclusively	ADV
gujaf-187	298	7	,	,	PUNCT
gujaf-187	298	8	the	the	DET
gujaf-187	298	9	results	result	NOUN
gujaf-187	298	10	show	show	VERB
gujaf-187	298	11	that	that	SCONJ
gujaf-187	298	12	hra	hra	PROPN
gujaf-187	298	13	has	have	VERB
gujaf-187	298	14	a	a	DET
gujaf-187	298	15	significant	significant	ADJ
gujaf-187	298	16	effect	effect	NOUN
gujaf-187	298	17	on	on	ADP
gujaf-187	298	18	the	the	DET
gujaf-187	298	19	profitability	profitability	NOUN
gujaf-187	298	20	of	of	ADP
gujaf-187	298	21	listed	list	VERB
gujaf-187	298	22	deposit	deposit	NOUN
gujaf-187	298	23	money	money	NOUN
gujaf-187	298	24	banks	bank	NOUN
gujaf-187	298	25	in	in	ADP
gujaf-187	298	26	nigeria	nigeria	PROPN
gujaf-187	298	27	.	.	PUNCT
gujaf-187	299	1	the	the	DET
gujaf-187	299	2	study	study	NOUN
gujaf-187	299	3	recommends	recommend	VERB
gujaf-187	299	4	that	that	SCONJ
gujaf-187	299	5	since	since	SCONJ
gujaf-187	299	6	hra	hra	PROPN
gujaf-187	299	7	has	have	VERB
gujaf-187	299	8	a	a	DET
gujaf-187	299	9	significant	significant	ADJ
gujaf-187	299	10	effect	effect	NOUN
gujaf-187	299	11	on	on	ADP
gujaf-187	299	12	the	the	DET
gujaf-187	299	13	profitability	profitability	NOUN
gujaf-187	299	14	workers	worker	NOUN
gujaf-187	299	15	should	should	AUX
gujaf-187	299	16	be	be	AUX
gujaf-187	299	17	retained	retain	VERB
gujaf-187	299	18	to	to	PART
gujaf-187	299	19	prevent	prevent	VERB
gujaf-187	299	20	unemployment	unemployment	NOUN
gujaf-187	299	21	,	,	PUNCT
gujaf-187	299	22	and	and	CCONJ
gujaf-187	299	23	company	company	NOUN
gujaf-187	299	24	management	management	NOUN
gujaf-187	299	25	should	should	AUX
gujaf-187	299	26	send	send	VERB
gujaf-187	299	27	workers	worker	NOUN
gujaf-187	299	28	on	on	ADP
gujaf-187	299	29	training	training	NOUN
gujaf-187	299	30	and	and	CCONJ
gujaf-187	299	31	development	development	NOUN
gujaf-187	299	32	to	to	PART
gujaf-187	299	33	accommodate	accommodate	VERB
gujaf-187	299	34	the	the	DET
gujaf-187	299	35	structural	structural	ADJ
gujaf-187	299	36	changes	change	NOUN
gujaf-187	299	37	.	.	PUNCT
gujaf-187	300	1	the	the	DET
gujaf-187	300	2	study	study	NOUN
gujaf-187	300	3	suggests	suggest	VERB
gujaf-187	300	4	for	for	ADP
gujaf-187	300	5	further	further	ADJ
gujaf-187	300	6	research	research	NOUN
gujaf-187	300	7	that	that	SCONJ
gujaf-187	300	8	more	more	ADJ
gujaf-187	300	9	studies	study	NOUN
gujaf-187	300	10	should	should	AUX
gujaf-187	300	11	be	be	AUX
gujaf-187	300	12	carry	carry	VERB
gujaf-187	300	13	out	out	ADP
gujaf-187	300	14	on	on	ADP
gujaf-187	300	15	other	other	ADJ
gujaf-187	300	16	hra	hra	PROPN
gujaf-187	300	17	related	relate	VERB
gujaf-187	300	18	sector	sector	NOUN
gujaf-187	300	19	.	.	PUNCT
gujaf-187	301	1	references	reference	NOUN
gujaf-187	301	2	adebawojo	adebawojo	PROPN
gujaf-187	301	3	,	,	PUNCT
gujaf-187	301	4	o.	o.	PROPN
gujaf-187	301	5	a.	a.	PROPN
gujaf-187	301	6	,	,	PUNCT
gujaf-187	301	7	enyi	enyi	PROPN
gujaf-187	301	8	,	,	PUNCT
gujaf-187	301	9	p.	p.	PROPN
gujaf-187	301	10	e.	e.	PROPN
gujaf-187	301	11	,	,	PUNCT
gujaf-187	301	12	&	&	CCONJ
gujaf-187	301	13	adebawo	adebawo	PROPN
gujaf-187	301	14	,	,	PUNCT
gujaf-187	301	15	o.	o.	NOUN
gujaf-187	301	16	o.	o.	PROPN
gujaf-187	301	17	(	(	PUNCT
gujaf-187	301	18	2015	2015	NUM
gujaf-187	301	19	)	)	PUNCT
gujaf-187	301	20	.	.	PUNCT
gujaf-187	302	1	human	human	ADJ
gujaf-187	302	2	asset	asset	NOUN
gujaf-187	302	3	accounting	accounting	NOUN
gujaf-187	302	4	and	and	CCONJ
gujaf-187	302	5	corporateperformance	corporateperformance	NOUN
gujaf-187	302	6	.	.	PUNCT
gujaf-187	303	1	american	american	PROPN
gujaf-187	303	2	international	international	PROPN
gujaf-187	303	3	journal	journal	PROPN
gujaf-187	303	4	of	of	ADP
gujaf-187	303	5	contemporary	contemporary	PROPN
gujaf-187	303	6	research	research	NOUN
gujaf-187	303	7	,	,	PUNCT
gujaf-187	303	8	5(1	5(1	NUM
gujaf-187	303	9	)	)	PUNCT
gujaf-187	303	10	,	,	PUNCT
gujaf-187	303	11	45	45	NUM
gujaf-187	303	12	-	-	SYM
gujaf-187	303	13	52	52	NUM
gujaf-187	303	14	.	.	PUNCT
gujaf-187	304	1	almeida	almeida	PROPN
gujaf-187	304	2	,	,	PUNCT
gujaf-187	304	3	r.	r.	PROPN
gujaf-187	304	4	,	,	PUNCT
gujaf-187	304	5	&	&	CCONJ
gujaf-187	304	6	carneiro	carneiro	PROPN
gujaf-187	304	7	,	,	PUNCT
gujaf-187	304	8	p.	p.	NOUN
gujaf-187	304	9	(	(	PUNCT
gujaf-187	304	10	2008	2008	NUM
gujaf-187	304	11	)	)	PUNCT
gujaf-187	304	12	.	.	PUNCT
gujaf-187	305	1	the	the	DET
gujaf-187	305	2	return	return	NOUN
gujaf-187	305	3	to	to	ADP
gujaf-187	305	4	firm	firm	VERB
gujaf-187	305	5	investments	investment	NOUN
gujaf-187	305	6	in	in	ADP
gujaf-187	305	7	human	human	ADJ
gujaf-187	305	8	capital	capital	NOUN
gujaf-187	305	9	,	,	PUNCT
gujaf-187	305	10	"	"	PUNCT
gujaf-187	305	11	social	social	ADJ
gujaf-187	305	12	protection	protection	NOUN
gujaf-187	305	13	discussion	discussion	NOUN
gujaf-187	305	14	papers	paper	NOUN
gujaf-187	305	15	and	and	CCONJ
gujaf-187	305	16	notes	note	NOUN
gujaf-187	305	17	44947	44947	NUM
gujaf-187	305	18	,	,	PUNCT
gujaf-187	305	19	the	the	DET
gujaf-187	305	20	world	world	PROPN
gujaf-187	305	21	bank	bank	PROPN
gujaf-187	305	22	.	.	PUNCT
gujaf-187	306	1	asein	asein	PROPN
gujaf-187	306	2	,	,	PUNCT
gujaf-187	306	3	a.	a.	NOUN
gujaf-187	306	4	a.	a.	PROPN
gujaf-187	306	5	,	,	PUNCT
gujaf-187	306	6	soetan	soetan	PROPN
gujaf-187	306	7	,	,	PUNCT
gujaf-187	306	8	t.	t.	PROPN
gujaf-187	306	9	a.	a.	PROPN
gujaf-187	306	10	,	,	PUNCT
gujaf-187	306	11	&	&	CCONJ
gujaf-187	306	12	akintoye	akintoye	PROPN
gujaf-187	306	13	,	,	PUNCT
gujaf-187	306	14	i.	i.	PROPN
gujaf-187	306	15	r.	r.	PROPN
gujaf-187	306	16	(	(	PUNCT
gujaf-187	306	17	2019	2019	NUM
gujaf-187	306	18	)	)	PUNCT
gujaf-187	306	19	.	.	PUNCT
gujaf-187	307	1	implications	implication	NOUN
gujaf-187	307	2	of	of	ADP
gujaf-187	307	3	human	human	ADJ
gujaf-187	307	4	resource	resource	NOUN
gujaf-187	307	5	accounting	account	VERB
gujaf-187	307	6	on	on	ADP
gujaf-187	307	7	human	human	ADJ
gujaf-187	307	8	capital	capital	NOUN
gujaf-187	307	9	measurement	measurement	NOUN
gujaf-187	307	10	in	in	ADP
gujaf-187	307	11	financial	financial	ADJ
gujaf-187	307	12	reports	report	NOUN
gujaf-187	307	13	.	.	PUNCT
gujaf-187	308	1	international	international	ADJ
gujaf-187	308	2	journal	journal	NOUN
gujaf-187	308	3	of	of	ADP
gujaf-187	308	4	advanced	advanced	ADJ
gujaf-187	308	5	research	research	NOUN
gujaf-187	308	6	,	,	PUNCT
gujaf-187	308	7	7(1	7(1	NUM
gujaf-187	308	8	)	)	PUNCT
gujaf-187	308	9	,	,	PUNCT
gujaf-187	308	10	287295	287295	NUM
gujaf-187	308	11	.	.	PUNCT
gujaf-187	309	1	barney	barney	PROPN
gujaf-187	309	2	,	,	PUNCT
gujaf-187	309	3	j.	j.	PROPN
gujaf-187	309	4	(	(	PUNCT
gujaf-187	309	5	1991	1991	NUM
gujaf-187	309	6	)	)	PUNCT
gujaf-187	309	7	.	.	PUNCT
gujaf-187	310	1	firm	firm	ADJ
gujaf-187	310	2	resources	resource	NOUN
gujaf-187	310	3	and	and	CCONJ
gujaf-187	310	4	sustained	sustain	VERB
gujaf-187	310	5	competitive	competitive	ADJ
gujaf-187	310	6	advantage	advantage	NOUN
gujaf-187	310	7	.	.	PUNCT
gujaf-187	311	1	journal	journal	NOUN
gujaf-187	311	2	of	of	ADP
gujaf-187	311	3	management,17	management,17	NOUN
gujaf-187	311	4	,	,	PUNCT
gujaf-187	311	5	99120	99120	NUM
gujaf-187	311	6	.	.	PUNCT
gujaf-187	312	1	bloomsbury	bloomsbury	PROPN
gujaf-187	312	2	,	,	PUNCT
gujaf-187	312	3	(	(	PUNCT
gujaf-187	312	4	2009	2009	NUM
gujaf-187	312	5	)	)	PUNCT
gujaf-187	312	6	.	.	PUNCT
gujaf-187	313	1	qfinance	qfinance	NOUN
gujaf-187	313	2	:	:	PUNCT
gujaf-187	313	3	the	the	DET
gujaf-187	313	4	ultimate	ultimate	ADJ
gujaf-187	313	5	resource	resource	NOUN
gujaf-187	313	6	.	.	PUNCT
gujaf-187	314	1	retrieved	retrieve	VERB
gujaf-187	314	2	from	from	ADP
gujaf-187	314	3	http://www.freebookspot.es/	http://www.freebookspot.es/	PROPN
gujaf-187	314	4	ebrahim	ebrahim	PROPN
gujaf-187	314	5	,	,	PUNCT
gujaf-187	314	6	m.a	m.a	PROPN
gujaf-187	314	7	.	.	PROPN
gujaf-187	314	8	,	,	PUNCT
gujaf-187	314	9	abdullah	abdullah	PROPN
gujaf-187	314	10	,	,	PUNCT
gujaf-187	314	11	k.a	k.a	PROPN
gujaf-187	314	12	.	.	PROPN
gujaf-187	314	13	,	,	PUNCT
gujaf-187	314	14	&	&	CCONJ
gujaf-187	314	15	hanim	hanim	PROPN
gujaf-187	314	16	,	,	PUNCT
gujaf-187	314	17	f.f	f.f	PROPN
gujaf-187	314	18	.	.	PROPN
gujaf-187	314	19	(	(	PUNCT
gujaf-187	314	20	2014	2014	NUM
gujaf-187	314	21	)	)	PUNCT
gujaf-187	314	22	.	.	PUNCT
gujaf-187	315	1	the	the	DET
gujaf-187	315	2	measurements	measurement	NOUN
gujaf-187	315	3	of	of	ADP
gujaf-187	315	4	firm	firm	ADJ
gujaf-187	315	5	performance	performance	NOUN
gujaf-187	315	6	’s	’s	PART
gujaf-187	315	7	dimensions	dimension	NOUN
gujaf-187	315	8	.	.	PUNCT
gujaf-187	316	1	asian	asian	ADJ
gujaf-187	316	2	journal	journal	PROPN
gujaf-187	316	3	of	of	ADP
gujaf-187	316	4	finance	finance	PROPN
gujaf-187	316	5	&	&	CCONJ
gujaf-187	316	6	accounting	accounting	NOUN
gujaf-187	316	7	,	,	PUNCT
gujaf-187	316	8	6(1	6(1	NUM
gujaf-187	316	9	)	)	PUNCT
gujaf-187	316	10	.	.	PUNCT
gujaf-187	317	1	https://ideas.repec.org/p/wbk/hdnspu/44947.html	https://ideas.repec.org/p/wbk/hdnspu/44947.html	PROPN
gujaf-187	317	2	https://ideas.repec.org/p/wbk/hdnspu/44947.html	https://ideas.repec.org/p/wbk/hdnspu/44947.html	PROPN
gujaf-187	318	1	https://ideas.repec.org/s/wbk/hdnspu.html	https://ideas.repec.org/s/wbk/hdnspu.html	ADJ
gujaf-187	318	2	https://ideas.repec.org/s/wbk/hdnspu.html	https://ideas.repec.org/s/wbk/hdnspu.html	VERB
gujaf-187	318	3	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	318	4	gusau	gusau	ADJ
gujaf-187	318	5	journal	journal	NOUN
gujaf-187	318	6	of	of	ADP
gujaf-187	318	7	accounting	accounting	NOUN
gujaf-187	318	8	and	and	CCONJ
gujaf-187	318	9	finance	finance	NOUN
gujaf-187	318	10	,	,	PUNCT
gujaf-187	318	11	vol	vol	NOUN
gujaf-187	318	12	.	.	PROPN
gujaf-187	319	1	3	3	NUM
gujaf-187	319	2	,	,	PUNCT
gujaf-187	319	3	issue	issue	NOUN
gujaf-187	319	4	3	3	NUM
gujaf-187	319	5	,	,	PUNCT
gujaf-187	319	6	october	october	PROPN
gujaf-187	319	7	,	,	PUNCT
gujaf-187	319	8	2022	2022	NUM
gujaf-187	319	9	172	172	NUM
gujaf-187	319	10	erasmus	erasmus	PROPN
gujaf-187	319	11	,	,	PUNCT
gujaf-187	319	12	p.d	p.d	PROPN
gujaf-187	319	13	.	.	PROPN
gujaf-187	319	14	(	(	PUNCT
gujaf-187	319	15	2008	2008	NUM
gujaf-187	319	16	)	)	PUNCT
gujaf-187	319	17	.	.	PUNCT
gujaf-187	320	1	evaluating	evaluate	VERB
gujaf-187	320	2	value	value	NOUN
gujaf-187	320	3	based	base	VERB
gujaf-187	320	4	financial	financial	ADJ
gujaf-187	320	5	performance	performance	NOUN
gujaf-187	320	6	measures	measure	NOUN
gujaf-187	320	7	.	.	PUNCT
gujaf-187	321	1	friedman	friedman	PROPN
gujaf-187	321	2	,	,	PUNCT
gujaf-187	321	3	a.	a.	PROPN
gujaf-187	321	4	,	,	PUNCT
gujaf-187	321	5	&	&	CCONJ
gujaf-187	321	6	lev	lev	PROPN
gujaf-187	321	7	,	,	PUNCT
gujaf-187	321	8	b.	b.	PROPN
gujaf-187	321	9	(	(	PUNCT
gujaf-187	321	10	1974	1974	NUM
gujaf-187	321	11	)	)	PUNCT
gujaf-187	321	12	.	.	PUNCT
gujaf-187	322	1	a	a	DET
gujaf-187	322	2	surrogate	surrogate	ADJ
gujaf-187	322	3	measure	measure	NOUN
gujaf-187	322	4	of	of	ADP
gujaf-187	322	5	the	the	DET
gujaf-187	322	6	firm	firm	NOUN
gujaf-187	322	7	’s	’s	PART
gujaf-187	322	8	investment	investment	NOUN
gujaf-187	322	9	in	in	ADP
gujaf-187	322	10	human	human	ADJ
gujaf-187	322	11	resources	resource	NOUN
gujaf-187	322	12	.	.	PUNCT
gujaf-187	323	1	journal	journal	NOUN
gujaf-187	323	2	of	of	ADP
gujaf-187	323	3	accounting	accounting	NOUN
gujaf-187	323	4	research	research	NOUN
gujaf-187	323	5	,	,	PUNCT
gujaf-187	323	6	12	12	NUM
gujaf-187	323	7	,	,	PUNCT
gujaf-187	323	8	235	235	NUM
gujaf-187	323	9	-	-	SYM
gujaf-187	323	10	250	250	NUM
gujaf-187	323	11	.	.	PUNCT
gujaf-187	324	1	gibson	gibson	PROPN
gujaf-187	324	2	,	,	PUNCT
gujaf-187	324	3	c.	c.	PROPN
gujaf-187	324	4	h.	h.	PROPN
gujaf-187	324	5	(	(	PUNCT
gujaf-187	324	6	2012	2012	NUM
gujaf-187	324	7	)	)	PUNCT
gujaf-187	324	8	.	.	PUNCT
gujaf-187	325	1	financial	financial	ADJ
gujaf-187	325	2	reporting	reporting	NOUN
gujaf-187	325	3	and	and	CCONJ
gujaf-187	325	4	analysis	analysis	NOUN
gujaf-187	325	5	(	(	PUNCT
gujaf-187	325	6	13th	13th	NOUN
gujaf-187	325	7	ed	ed	NOUN
gujaf-187	325	8	.	.	PUNCT
gujaf-187	325	9	)	)	PUNCT
gujaf-187	325	10	.	.	PUNCT
gujaf-187	326	1	retrieved	retrieve	VERB
gujaf-187	326	2	from	from	ADP
gujaf-187	326	3	http://freebookspot.es/	http://freebookspot.es/	PROPN
gujaf-187	326	4	goel	goel	PROPN
gujaf-187	326	5	,	,	PUNCT
gujaf-187	326	6	s.	s.	PROPN
gujaf-187	326	7	(	(	PUNCT
gujaf-187	326	8	2014	2014	NUM
gujaf-187	326	9	)	)	PUNCT
gujaf-187	326	10	.	.	PUNCT
gujaf-187	327	1	financial	financial	ADJ
gujaf-187	327	2	statements	statement	NOUN
gujaf-187	327	3	analysis	analysis	NOUN
gujaf-187	327	4	:	:	PUNCT
gujaf-187	327	5	cases	case	NOUN
gujaf-187	327	6	from	from	ADP
gujaf-187	327	7	corporate	corporate	ADJ
gujaf-187	327	8	india	india	PROPN
gujaf-187	327	9	.	.	PUNCT
gujaf-187	328	1	retrieved	retrieve	VERB
gujaf-187	328	2	from	from	ADP
gujaf-187	328	3	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	328	4	gogo	gogo	PROPN
gujaf-187	328	5	,	,	PUNCT
gujaf-187	328	6	s.f	s.f	PROPN
gujaf-187	328	7	.	.	PROPN
gujaf-187	328	8	(	(	PUNCT
gujaf-187	328	9	1987	1987	NUM
gujaf-187	328	10	)	)	PUNCT
gujaf-187	328	11	.	.	PUNCT
gujaf-187	329	1	accounting	account	VERB
gujaf-187	329	2	for	for	ADP
gujaf-187	329	3	human	human	ADJ
gujaf-187	329	4	resources	resource	NOUN
gujaf-187	329	5	:	:	PUNCT
gujaf-187	329	6	the	the	DET
gujaf-187	329	7	nigerian	nigerian	ADJ
gujaf-187	329	8	accountant	accountant	NOUN
gujaf-187	329	9	,	,	PUNCT
gujaf-187	329	10	20(3	20(3	NUM
gujaf-187	329	11	)	)	PUNCT
gujaf-187	329	12	.	.	PUNCT
gujaf-187	330	1	gupta	gupta	PROPN
gujaf-187	330	2	,	,	PUNCT
gujaf-187	330	3	d.k	d.k	PROPN
gujaf-187	330	4	.	.	PROPN
gujaf-187	330	5	(	(	PUNCT
gujaf-187	330	6	1991	1991	NUM
gujaf-187	330	7	)	)	PUNCT
gujaf-187	330	8	.	.	PUNCT
gujaf-187	331	1	human	human	ADJ
gujaf-187	331	2	resource	resource	NOUN
gujaf-187	331	3	accounting	account	VERB
gujaf-187	331	4	in	in	ADP
gujaf-187	331	5	india	india	PROPN
gujaf-187	331	6	:	:	PUNCT
gujaf-187	331	7	a	a	DET
gujaf-187	331	8	perspective	perspective	NOUN
gujaf-187	331	9	.	.	PUNCT
gujaf-187	332	1	administrative	administrative	ADJ
gujaf-187	332	2	staff	staff	PROPN
gujaf-187	332	3	college	college	PROPN
gujaf-187	332	4	of	of	ADP
gujaf-187	332	5	india	india	PROPN
gujaf-187	332	6	journal	journal	PROPN
gujaf-187	332	7	of	of	ADP
gujaf-187	332	8	management	management	NOUN
gujaf-187	332	9	,	,	PUNCT
gujaf-187	332	10	20(1	20(1	NUM
gujaf-187	332	11	)	)	PUNCT
gujaf-187	332	12	,	,	PUNCT
gujaf-187	332	13	9	9	NUM
gujaf-187	332	14	-	-	SYM
gujaf-187	332	15	10	10	NUM
gujaf-187	332	16	.	.	PUNCT
gujaf-187	333	1	hill	hill	PROPN
gujaf-187	333	2	,	,	PUNCT
gujaf-187	333	3	c.w.l	c.w.l	PROPN
gujaf-187	333	4	.	.	NOUN
gujaf-187	333	5	,	,	PUNCT
gujaf-187	333	6	schilling	schilling	NOUN
gujaf-187	333	7	,	,	PUNCT
gujaf-187	333	8	m.a	m.a	PROPN
gujaf-187	333	9	.	.	PROPN
gujaf-187	333	10	&	&	CCONJ
gujaf-187	333	11	jones	jones	PROPN
gujaf-187	333	12	,	,	PUNCT
gujaf-187	333	13	g.r	g.r	PROPN
gujaf-187	333	14	.	.	PUNCT
gujaf-187	333	15	(	(	PUNCT
gujaf-187	333	16	2015	2015	NUM
gujaf-187	333	17	)	)	PUNCT
gujaf-187	333	18	.	.	PUNCT
gujaf-187	334	1	strategic	strategic	ADJ
gujaf-187	334	2	management	management	NOUN
gujaf-187	334	3	:	:	PUNCT
gujaf-187	334	4	theory	theory	NOUN
gujaf-187	334	5	&	&	CCONJ
gujaf-187	334	6	cases	case	NOUN
gujaf-187	334	7	:	:	PUNCT
gujaf-187	334	8	an	an	DET
gujaf-187	334	9	integrated	integrated	ADJ
gujaf-187	334	10	approach	approach	NOUN
gujaf-187	334	11	,	,	PUNCT
gujaf-187	334	12	12	12	NUM
gujaf-187	334	13	edition	edition	NOUN
gujaf-187	334	14	.	.	PUNCT
gujaf-187	335	1	cenage	cenage	PROPN
gujaf-187	335	2	learning	learning	PROPN
gujaf-187	335	3	.	.	PUNCT
gujaf-187	336	1	huang	huang	PROPN
gujaf-187	336	2	,	,	PUNCT
gujaf-187	336	3	y.	y.	PROPN
gujaf-187	336	4	(	(	PUNCT
gujaf-187	336	5	2011	2011	NUM
gujaf-187	336	6	)	)	PUNCT
gujaf-187	336	7	.	.	PUNCT
gujaf-187	337	1	assessment	assessment	NOUN
gujaf-187	337	2	of	of	ADP
gujaf-187	337	3	return	return	NOUN
gujaf-187	337	4	on	on	ADP
gujaf-187	337	5	human	human	ADJ
gujaf-187	337	6	resource	resource	NOUN
gujaf-187	337	7	investments	investment	NOUN
gujaf-187	337	8	:	:	PUNCT
gujaf-187	337	9	phillips	phillip	NOUN
gujaf-187	337	10	,	,	PUNCT
gujaf-187	337	11	stone	stone	NOUN
gujaf-187	337	12	and	and	CCONJ
gujaf-187	337	13	phillips	phillips	PROPN
gujaf-187	337	14	’s	’s	PART
gujaf-187	337	15	roi	roi	NOUN
gujaf-187	337	16	process	process	NOUN
gujaf-187	337	17	model	model	NOUN
gujaf-187	337	18	perspective	perspective	NOUN
gujaf-187	337	19	.	.	PUNCT
gujaf-187	338	1	european	european	PROPN
gujaf-187	338	2	journal	journal	PROPN
gujaf-187	338	3	of	of	ADP
gujaf-187	338	4	social	social	ADJ
gujaf-187	338	5	sciences	science	NOUN
gujaf-187	338	6	,	,	PUNCT
gujaf-187	338	7	20(3	20(3	NOUN
gujaf-187	338	8	)	)	PUNCT
gujaf-187	338	9	,	,	PUNCT
gujaf-187	338	10	443	443	NUM
gujaf-187	338	11	-	-	SYM
gujaf-187	338	12	445	445	NUM
gujaf-187	338	13	.	.	PUNCT
gujaf-187	339	1	ijeoma	ijeoma	NOUN
gujaf-187	339	2	,	,	PUNCT
gujaf-187	339	3	n.	n.	NOUN
gujaf-187	339	4	,	,	PUNCT
gujaf-187	339	5	&	&	CCONJ
gujaf-187	339	6	aronu	aronu	PROPN
gujaf-187	339	7	,	,	PUNCT
gujaf-187	339	8	c.	c.	PROPN
gujaf-187	339	9	o.	o.	PROPN
gujaf-187	339	10	(	(	PUNCT
gujaf-187	339	11	2013	2013	NUM
gujaf-187	339	12	)	)	PUNCT
gujaf-187	339	13	.	.	PUNCT
gujaf-187	340	1	effect	effect	NOUN
gujaf-187	340	2	of	of	ADP
gujaf-187	340	3	human	human	ADJ
gujaf-187	340	4	resource	resource	NOUN
gujaf-187	340	5	accounting	accounting	NOUN
gujaf-187	340	6	(	(	PUNCT
gujaf-187	340	7	hra	hra	PROPN
gujaf-187	340	8	)	)	PUNCT
gujaf-187	340	9	on	on	ADP
gujaf-187	340	10	financial	financial	ADJ
gujaf-187	340	11	statement	statement	NOUN
gujaf-187	340	12	of	of	ADP
gujaf-187	340	13	nigerian	nigerian	ADJ
gujaf-187	340	14	banks	bank	NOUN
gujaf-187	340	15	.	.	PUNCT
gujaf-187	341	1	international	international	ADJ
gujaf-187	341	2	journal	journal	PROPN
gujaf-187	341	3	of	of	ADP
gujaf-187	341	4	advancements	advancement	NOUN
gujaf-187	341	5	in	in	ADP
gujaf-187	341	6	research	research	NOUN
gujaf-187	341	7	&	&	CCONJ
gujaf-187	341	8	technology	technology	PROPN
gujaf-187	341	9	,	,	PUNCT
gujaf-187	341	10	2(8	2(8	NUM
gujaf-187	341	11	)	)	PUNCT
gujaf-187	341	12	.	.	PUNCT
gujaf-187	342	1	izedonme	izedonme	PROPN
gujaf-187	342	2	,	,	PUNCT
gujaf-187	342	3	p.	p.	PROPN
gujaf-187	342	4	f.	f.	PROPN
gujaf-187	342	5	,	,	PUNCT
gujaf-187	342	6	odeyile	odeyile	PROPN
gujaf-187	342	7	,	,	PUNCT
gujaf-187	342	8	l.	l.	PROPN
gujaf-187	342	9	g.	g.	PROPN
gujaf-187	342	10	,	,	PUNCT
gujaf-187	342	11	&	&	CCONJ
gujaf-187	342	12	kuegbe	kuegbe	PROPN
gujaf-187	342	13	,	,	PUNCT
gujaf-187	342	14	k.	k.	PROPN
gujaf-187	342	15	(	(	PUNCT
gujaf-187	342	16	2013	2013	NUM
gujaf-187	342	17	)	)	PUNCT
gujaf-187	342	18	.	.	PUNCT
gujaf-187	343	1	human	human	ADJ
gujaf-187	343	2	resource	resource	NOUN
gujaf-187	343	3	accounting	accounting	NOUN
gujaf-187	343	4	and	and	CCONJ
gujaf-187	343	5	its	its	PRON
gujaf-187	343	6	impact	impact	NOUN
gujaf-187	343	7	on	on	ADP
gujaf-187	343	8	organizational	organizational	ADJ
gujaf-187	343	9	performance	performance	NOUN
gujaf-187	343	10	.	.	PUNCT
gujaf-187	344	1	journal	journal	NOUN
gujaf-187	344	2	of	of	ADP
gujaf-187	344	3	economics	economic	NOUN
gujaf-187	344	4	and	and	CCONJ
gujaf-187	344	5	sustainable	sustainable	ADJ
gujaf-187	344	6	development	development	NOUN
gujaf-187	344	7	,	,	PUNCT
gujaf-187	344	8	4(15	4(15	NUM
gujaf-187	344	9	)	)	PUNCT
gujaf-187	344	10	.	.	PUNCT
gujaf-187	345	1	jasrotia	jasrotia	PROPN
gujaf-187	345	2	,	,	PUNCT
gujaf-187	345	3	p.	p.	PROPN
gujaf-187	345	4	(	(	PUNCT
gujaf-187	345	5	2004	2004	NUM
gujaf-187	345	6	)	)	PUNCT
gujaf-187	345	7	.	.	PUNCT
gujaf-187	346	1	the	the	DET
gujaf-187	346	2	need	need	NOUN
gujaf-187	346	3	for	for	ADP
gujaf-187	346	4	human	human	ADJ
gujaf-187	346	5	resource	resource	NOUN
gujaf-187	346	6	accounting	accounting	NOUN
gujaf-187	346	7	,	,	PUNCT
gujaf-187	346	8	retrieved	retrieve	VERB
gujaf-187	346	9	from	from	ADP
gujaf-187	346	10	http://www.itpeopleindia.com/20021216/cover.shtml	http://www.itpeopleindia.com/20021216/cover.shtml	PRON
gujaf-187	346	11	.	.	PUNCT
gujaf-187	347	1	assessed	assess	VERB
gujaf-187	347	2	on	on	ADP
gujaf-187	347	3	9/19/2021	9/19/2021	NUM
gujaf-187	347	4	lau	lau	PROPN
gujaf-187	347	5	,	,	PUNCT
gujaf-187	347	6	a.h	a.h	PROPN
gujaf-187	347	7	.	.	PROPN
gujaf-187	347	8	&	&	CCONJ
gujaf-187	347	9	lau	lau	PROPN
gujaf-187	347	10	,	,	PUNCT
gujaf-187	347	11	h.s	h.s	PROPN
gujaf-187	347	12	.	.	PROPN
gujaf-187	347	13	(	(	PUNCT
gujaf-187	347	14	1978	1978	NUM
gujaf-187	347	15	)	)	PUNCT
gujaf-187	347	16	.	.	PUNCT
gujaf-187	348	1	some	some	DET
gujaf-187	348	2	proposed	propose	VERB
gujaf-187	348	3	approaches	approach	NOUN
gujaf-187	348	4	for	for	ADP
gujaf-187	348	5	writing	write	VERB
gujaf-187	348	6	off	off	ADP
gujaf-187	348	7	capitalized	capitalize	VERB
gujaf-187	348	8	human	human	ADJ
gujaf-187	348	9	resource	resource	NOUN
gujaf-187	348	10	assets	asset	NOUN
gujaf-187	348	11	.	.	PUNCT
gujaf-187	349	1	journal	journal	NOUN
gujaf-187	349	2	of	of	ADP
gujaf-187	349	3	accounting	accounting	NOUN
gujaf-187	349	4	research	research	NOUN
gujaf-187	349	5	,	,	PUNCT
gujaf-187	349	6	16	16	NUM
gujaf-187	349	7	,	,	PUNCT
gujaf-187	349	8	80	80	NUM
gujaf-187	349	9	-	-	SYM
gujaf-187	349	10	102	102	NUM
gujaf-187	349	11	.	.	PUNCT
gujaf-187	350	1	ofe	ofe	PROPN
gujaf-187	350	2	,	,	PUNCT
gujaf-187	350	3	i.	i.	PROPN
gujaf-187	350	4	i.	i.	PROPN
gujaf-187	350	5	,	,	PUNCT
gujaf-187	350	6	&	&	CCONJ
gujaf-187	350	7	david	david	PROPN
gujaf-187	350	8	,	,	PUNCT
gujaf-187	350	9	j.	j.	PROPN
gujaf-187	350	10	o.	o.	PROPN
gujaf-187	350	11	(	(	PUNCT
gujaf-187	350	12	2018	2018	NUM
gujaf-187	350	13	)	)	PUNCT
gujaf-187	350	14	.	.	PUNCT
gujaf-187	351	1	human	human	ADJ
gujaf-187	351	2	resources	resource	NOUN
gujaf-187	351	3	accounting	accounting	NOUN
gujaf-187	351	4	attributes	attribute	NOUN
gujaf-187	351	5	and	and	CCONJ
gujaf-187	351	6	the	the	DET
gujaf-187	351	7	financial	financial	ADJ
gujaf-187	351	8	performance	performance	NOUN
gujaf-187	351	9	of	of	ADP
gujaf-187	351	10	quoted	quote	VERB
gujaf-187	351	11	banks	bank	NOUN
gujaf-187	351	12	in	in	ADP
gujaf-187	351	13	nigeria	nigeria	PROPN
gujaf-187	351	14	.	.	PUNCT
gujaf-187	352	1	fuo	fuo	DET
gujaf-187	352	2	quarterly	quarterly	ADJ
gujaf-187	352	3	journal	journal	NOUN
gujaf-187	352	4	of	of	ADP
gujaf-187	352	5	contemporary	contemporary	ADJ
gujaf-187	352	6	research	research	NOUN
gujaf-187	352	7	,	,	PUNCT
gujaf-187	352	8	6(4	6(4	NUM
gujaf-187	352	9	)	)	PUNCT
gujaf-187	352	10	.	.	PUNCT
gujaf-187	353	1	ofurum	ofurum	PROPN
gujaf-187	353	2	,	,	PUNCT
gujaf-187	353	3	c.	c.	PROPN
gujaf-187	353	4	o.	o.	PROPN
gujaf-187	353	5	,	,	PUNCT
gujaf-187	353	6	&	&	CCONJ
gujaf-187	353	7	adeola	adeola	PROPN
gujaf-187	353	8	,	,	PUNCT
gujaf-187	353	9	s.	s.	PROPN
gujaf-187	353	10	o.	o.	PROPN
gujaf-187	354	1	(	(	PUNCT
gujaf-187	354	2	2018	2018	NUM
gujaf-187	354	3	)	)	PUNCT
gujaf-187	354	4	.	.	PUNCT
gujaf-187	355	1	human	human	ADJ
gujaf-187	355	2	resource	resource	NOUN
gujaf-187	355	3	accounting	accounting	NOUN
gujaf-187	355	4	and	and	CCONJ
gujaf-187	355	5	profitability	profitability	NOUN
gujaf-187	355	6	of	of	ADP
gujaf-187	355	7	quotedfirms	quotedfirm	NOUN
gujaf-187	355	8	in	in	ADP
gujaf-187	355	9	nigeria	nigeria	PROPN
gujaf-187	355	10	.	.	PUNCT
gujaf-187	356	1	international	international	ADJ
gujaf-187	356	2	journal	journal	PROPN
gujaf-187	356	3	of	of	ADP
gujaf-187	356	4	advanced	advanced	ADJ
gujaf-187	356	5	academic	academic	ADJ
gujaf-187	356	6	research	research	NOUN
gujaf-187	356	7	accounting	accounting	PROPN
gujaf-187	356	8	&	&	CCONJ
gujaf-187	356	9	economic	economic	ADJ
gujaf-187	356	10	development	development	NOUN
gujaf-187	356	11	,	,	PUNCT
gujaf-187	356	12	4(2	4(2	NUM
gujaf-187	356	13	)	)	PUNCT
gujaf-187	356	14	.	.	PUNCT
gujaf-187	357	1	okpako	okpako	PROPN
gujaf-187	357	2	,	,	PUNCT
gujaf-187	357	3	p.	p.	PROPN
gujaf-187	357	4	o.	o.	PROPN
gujaf-187	357	5	,	,	PUNCT
gujaf-187	357	6	atube	atube	PROPN
gujaf-187	357	7	,	,	PUNCT
gujaf-187	357	8	e.	e.	PROPN
gujaf-187	357	9	n.	n.	PROPN
gujaf-187	357	10	,	,	PUNCT
gujaf-187	357	11	&	&	CCONJ
gujaf-187	357	12	olufawoye	olufawoye	PROPN
gujaf-187	357	13	,	,	PUNCT
gujaf-187	357	14	o.	o.	PROPN
gujaf-187	357	15	h.	h.	PROPN
gujaf-187	357	16	(	(	PUNCT
gujaf-187	357	17	2014	2014	NUM
gujaf-187	357	18	)	)	PUNCT
gujaf-187	357	19	.	.	PUNCT
gujaf-187	358	1	human	human	ADJ
gujaf-187	358	2	resource	resource	NOUN
gujaf-187	358	3	http://freebookspot.es/	http://freebookspot.es/	PROPN
gujaf-187	358	4	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	358	5	http://www.itpeopleindia.com/20021216/cover.shtml	http://www.itpeopleindia.com/20021216/cover.shtml	ADP
gujaf-187	358	6	gusau	gusau	ADJ
gujaf-187	358	7	journal	journal	NOUN
gujaf-187	358	8	of	of	ADP
gujaf-187	358	9	accounting	accounting	NOUN
gujaf-187	358	10	and	and	CCONJ
gujaf-187	358	11	finance	finance	NOUN
gujaf-187	358	12	,	,	PUNCT
gujaf-187	358	13	vol	vol	NOUN
gujaf-187	358	14	.	.	PROPN
gujaf-187	358	15	3	3	NUM
gujaf-187	358	16	,	,	PUNCT
gujaf-187	358	17	issue	issue	NOUN
gujaf-187	358	18	3	3	NUM
gujaf-187	358	19	,	,	PUNCT
gujaf-187	358	20	october	october	PROPN
gujaf-187	358	21	,	,	PUNCT
gujaf-187	358	22	2022	2022	NUM
gujaf-187	358	23	173	173	NUM
gujaf-187	358	24	accounting	accounting	NOUN
gujaf-187	358	25	and	and	CCONJ
gujaf-187	358	26	firmperformance	firmperformance	NOUN
gujaf-187	358	27	.	.	PUNCT
gujaf-187	359	1	global	global	ADJ
gujaf-187	359	2	journal	journal	PROPN
gujaf-187	359	3	of	of	ADP
gujaf-187	359	4	commerce	commerce	PROPN
gujaf-187	359	5	and	and	CCONJ
gujaf-187	359	6	management	management	NOUN
gujaf-187	359	7	perspective	perspective	NOUN
gujaf-187	359	8	,	,	PUNCT
gujaf-187	359	9	issn	issn	PROPN
gujaf-187	359	10	:	:	PUNCT
gujaf-187	359	11	2319	2319	NUM
gujaf-187	359	12	–	–	PUNCT
gujaf-187	359	13	7285	7285	NUM
gujaf-187	359	14	,	,	PUNCT
gujaf-187	359	15	3(4):232	3(4):232	NUM
gujaf-187	359	16	-	-	SYM
gujaf-187	359	17	237	237	NUM
gujaf-187	359	18	.	.	PUNCT
gujaf-187	360	1	oladejo	oladejo	PROPN
gujaf-187	360	2	,	,	PUNCT
gujaf-187	360	3	k.	k.	PROPN
gujaf-187	360	4	s.	s.	PROPN
gujaf-187	360	5	,	,	PUNCT
gujaf-187	360	6	&	&	CCONJ
gujaf-187	360	7	ojokuku	ojokuku	PROPN
gujaf-187	360	8	,	,	PUNCT
gujaf-187	360	9	r.	r.	PROPN
gujaf-187	360	10	m.	m.	PROPN
gujaf-187	360	11	(	(	PUNCT
gujaf-187	360	12	2019	2019	NUM
gujaf-187	360	13	)	)	PUNCT
gujaf-187	360	14	human	human	ADJ
gujaf-187	360	15	resource	resource	NOUN
gujaf-187	360	16	accounting	accounting	NOUN
gujaf-187	360	17	practices	practice	NOUN
gujaf-187	360	18	and	and	CCONJ
gujaf-187	360	19	financial	financial	ADJ
gujaf-187	360	20	performance	performance	NOUN
gujaf-187	360	21	of	of	ADP
gujaf-187	360	22	nigerian	nigerian	ADJ
gujaf-187	360	23	quoted	quote	VERB
gujaf-187	360	24	manufacturing	manufacturing	NOUN
gujaf-187	360	25	companies	company	NOUN
gujaf-187	360	26	.	.	PUNCT
gujaf-187	361	1	international	international	ADJ
gujaf-187	361	2	journal	journal	PROPN
gujaf-187	361	3	of	of	ADP
gujaf-187	361	4	mgt	mgt	PROPN
gujaf-187	361	5	.	.	PUNCT
gujaf-187	362	1	science	science	PROPN
gujaf-187	362	2	&	&	CCONJ
gujaf-187	362	3	entrepreneurship,11(7	entrepreneurship,11(7	PROPN
gujaf-187	362	4	)	)	PUNCT
gujaf-187	362	5	.	.	PUNCT
gujaf-187	363	1	oladele	oladele	PROPN
gujaf-187	363	2	,	,	PUNCT
gujaf-187	363	3	p.	p.	PROPN
gujaf-187	363	4	o.	o.	PROPN
gujaf-187	363	5	,	,	PUNCT
gujaf-187	363	6	aribaba	aribaba	PROPN
gujaf-187	363	7	,	,	PUNCT
gujaf-187	363	8	f.	f.	PROPN
gujaf-187	363	9	o.	o.	PROPN
gujaf-187	363	10	,	,	PUNCT
gujaf-187	363	11	ahmodu	ahmodu	PROPN
gujaf-187	363	12	,	,	PUNCT
gujaf-187	363	13	o.	o.	PROPN
gujaf-187	363	14	l.	l.	PROPN
gujaf-187	363	15	,	,	PUNCT
gujaf-187	363	16	&	&	CCONJ
gujaf-187	363	17	omobola	omobola	PROPN
gujaf-187	363	18	,	,	PUNCT
gujaf-187	363	19	m.	m.	NOUN
gujaf-187	363	20	a.	a.	NOUN
gujaf-187	363	21	(	(	PUNCT
gujaf-187	363	22	2018	2018	NUM
gujaf-187	363	23	)	)	PUNCT
gujaf-187	363	24	.	.	PUNCT
gujaf-187	364	1	an	an	DET
gujaf-187	364	2	empirical	empirical	ADJ
gujaf-187	364	3	study	study	NOUN
gujaf-187	364	4	of	of	ADP
gujaf-187	364	5	human	human	ADJ
gujaf-187	364	6	resource	resource	NOUN
gujaf-187	364	7	accounting	accounting	NOUN
gujaf-187	364	8	disclosure	disclosure	NOUN
gujaf-187	364	9	on	on	ADP
gujaf-187	364	10	financial	financial	ADJ
gujaf-187	364	11	performance	performance	NOUN
gujaf-187	364	12	of	of	ADP
gujaf-187	364	13	selected	select	VERB
gujaf-187	364	14	listed	list	VERB
gujaf-187	364	15	firms	firm	NOUN
gujaf-187	364	16	in	in	ADP
gujaf-187	364	17	nigeria	nigeria	PROPN
gujaf-187	364	18	.	.	PUNCT
gujaf-187	365	1	journal	journal	PROPN
gujaf-187	365	2	of	of	ADP
gujaf-187	365	3	accounting	accounting	NOUN
gujaf-187	365	4	and	and	CCONJ
gujaf-187	365	5	management	management	NOUN
gujaf-187	365	6	,	,	PUNCT
gujaf-187	365	7	8(2	8(2	NUM
gujaf-187	365	8	)	)	PUNCT
gujaf-187	365	9	.	.	PUNCT
gujaf-187	366	1	oluwatoyin	oluwatoyin	PROPN
gujaf-187	366	2	,	,	PUNCT
gujaf-187	366	3	a.s	a.s	PROPN
gujaf-187	366	4	.	.	PROPN
gujaf-187	366	5	(	(	PUNCT
gujaf-187	366	6	2014	2014	NUM
gujaf-187	366	7	)	)	PUNCT
gujaf-187	366	8	human	human	ADJ
gujaf-187	366	9	resources	resource	NOUN
gujaf-187	366	10	and	and	CCONJ
gujaf-187	366	11	accounting	accounting	NOUN
gujaf-187	366	12	and	and	CCONJ
gujaf-187	366	13	disclosure	disclosure	NOUN
gujaf-187	366	14	in	in	ADP
gujaf-187	366	15	financial	financial	ADJ
gujaf-187	366	16	statement	statement	NOUN
gujaf-187	366	17	:	:	PUNCT
gujaf-187	366	18	literature	literature	PROPN
gujaf-187	366	19	review	review	PROPN
gujaf-187	366	20	.	.	PUNCT
gujaf-187	367	1	research	research	NOUN
gujaf-187	367	2	journal	journal	PROPN
gujaf-187	367	3	of	of	ADP
gujaf-187	367	4	finance	finance	NOUN
gujaf-187	367	5	and	and	CCONJ
gujaf-187	367	6	accounting	accounting	NOUN
gujaf-187	367	7	,	,	PUNCT
gujaf-187	367	8	5(22	5(22	NUM
gujaf-187	367	9	)	)	PUNCT
gujaf-187	367	10	.	.	PUNCT
gujaf-187	368	1	omodero	omodero	PROPN
gujaf-187	368	2	,	,	PUNCT
gujaf-187	368	3	c.	c.	PROPN
gujaf-187	368	4	o.	o.	PROPN
gujaf-187	368	5	,	,	PUNCT
gujaf-187	368	6	&	&	CCONJ
gujaf-187	368	7	ihendinihu	ihendinihu	PROPN
gujaf-187	368	8	,	,	PUNCT
gujaf-187	368	9	j.	j.	PROPN
gujaf-187	368	10	u.	u.	PROPN
gujaf-187	368	11	(	(	PUNCT
gujaf-187	368	12	2017	2017	NUM
gujaf-187	368	13	)	)	PUNCT
gujaf-187	368	14	.	.	PUNCT
gujaf-187	369	1	human	human	ADJ
gujaf-187	369	2	resource	resource	NOUN
gujaf-187	369	3	accounting	accounting	NOUN
gujaf-187	369	4	and	and	CCONJ
gujaf-187	369	5	financial	financial	ADJ
gujaf-187	369	6	performance	performance	NOUN
gujaf-187	369	7	of	of	ADP
gujaf-187	369	8	firms	firm	NOUN
gujaf-187	369	9	in	in	ADP
gujaf-187	369	10	nigeria	nigeria	PROPN
gujaf-187	369	11	:	:	PUNCT
gujaf-187	369	12	evidence	evidence	NOUN
gujaf-187	369	13	from	from	ADP
gujaf-187	369	14	selected	select	VERB
gujaf-187	369	15	listed	list	VERB
gujaf-187	369	16	firms	firm	NOUN
gujaf-187	369	17	on	on	ADP
gujaf-187	369	18	the	the	DET
gujaf-187	369	19	nigerian	nigerian	ADJ
gujaf-187	369	20	stock	stock	NOUN
gujaf-187	369	21	exchange	exchange	PROPN
gujaf-187	369	22	.	.	PUNCT
gujaf-187	370	1	international	international	ADJ
gujaf-187	370	2	journal	journal	PROPN
gujaf-187	370	3	of	of	ADP
gujaf-187	370	4	interdisciplinary	interdisciplinary	ADJ
gujaf-187	370	5	research	research	NOUN
gujaf-187	370	6	methods	method	NOUN
gujaf-187	370	7	,	,	PUNCT
gujaf-187	370	8	4(2	4(2	NUM
gujaf-187	370	9	)	)	PUNCT
gujaf-187	370	10	,	,	PUNCT
gujaf-187	370	11	25	25	NUM
gujaf-187	370	12	33	33	NUM
gujaf-187	370	13	.	.	PUNCT
gujaf-187	371	1	pacharopoulos	pacharopoulo	NOUN
gujaf-187	371	2	,	,	PUNCT
gujaf-187	371	3	g.	g.	PROPN
gujaf-187	371	4	&	&	CCONJ
gujaf-187	371	5	woodhall	woodhall	PROPN
gujaf-187	371	6	,	,	PUNCT
gujaf-187	371	7	m.	m.	NOUN
gujaf-187	371	8	(	(	PUNCT
gujaf-187	371	9	1997	1997	NUM
gujaf-187	371	10	)	)	PUNCT
gujaf-187	371	11	.	.	PUNCT
gujaf-187	372	1	education	education	NOUN
gujaf-187	372	2	for	for	ADP
gujaf-187	372	3	development	development	NOUN
gujaf-187	372	4	:	:	PUNCT
gujaf-187	372	5	an	an	DET
gujaf-187	372	6	analysis	analysis	NOUN
gujaf-187	372	7	of	of	ADP
gujaf-187	372	8	investment	investment	NOUN
gujaf-187	372	9	choice	choice	NOUN
gujaf-187	372	10	.	.	PUNCT
gujaf-187	373	1	new	new	PROPN
gujaf-187	373	2	york	york	PROPN
gujaf-187	373	3	:	:	PUNCT
gujaf-187	373	4	oxford	oxford	PROPN
gujaf-187	373	5	university	university	PROPN
gujaf-187	373	6	press	press	NOUN
gujaf-187	373	7	.	.	PUNCT
gujaf-187	374	1	pandurangarao	pandurangarao	PROPN
gujaf-187	374	2	,	,	PUNCT
gujaf-187	374	3	d.	d.	PROPN
gujaf-187	374	4	basha	basha	PROPN
gujaf-187	374	5	,	,	PUNCT
gujaf-187	374	6	s.	s.	PROPN
gujaf-187	374	7	,	,	PUNCT
gujaf-187	374	8	c.	c.	PROPN
gujaf-187	374	9	&	&	CCONJ
gujaf-187	374	10	rajasekhar	rajasekhar	PROPN
gujaf-187	374	11	,	,	PUNCT
gujaf-187	374	12	d.(2013	d.(2013	PROPN
gujaf-187	374	13	)	)	PUNCT
gujaf-187	374	14	.	.	PUNCT
gujaf-187	375	1	a	a	DET
gujaf-187	375	2	study	study	NOUN
gujaf-187	375	3	on	on	ADP
gujaf-187	375	4	human	human	ADJ
gujaf-187	375	5	resource	resource	NOUN
gujaf-187	375	6	accounting	accounting	NOUN
gujaf-187	375	7	methods	method	NOUN
gujaf-187	375	8	and	and	CCONJ
gujaf-187	375	9	practices	practice	NOUN
gujaf-187	375	10	in	in	ADP
gujaf-187	375	11	india	india	PROPN
gujaf-187	375	12	.	.	PUNCT
gujaf-187	376	1	international	international	ADJ
gujaf-187	376	2	journal	journal	PROPN
gujaf-187	376	3	of	of	ADP
gujaf-187	376	4	social	social	ADJ
gujaf-187	376	5	science	science	PROPN
gujaf-187	376	6	&	&	CCONJ
gujaf-187	376	7	interdisciplinary	interdisciplinary	ADJ
gujaf-187	376	8	research	research	NOUN
gujaf-187	376	9	,	,	PUNCT
gujaf-187	376	10	2(4	2(4	NUM
gujaf-187	376	11	)	)	PUNCT
gujaf-187	376	12	,	,	PUNCT
gujaf-187	376	13	95	95	NUM
gujaf-187	376	14	101	101	NUM
gujaf-187	376	15	.	.	PUNCT
gujaf-187	377	1	perera	perera	PROPN
gujaf-187	377	2	,	,	PUNCT
gujaf-187	377	3	a.	a.	NOUN
gujaf-187	377	4	(	(	PUNCT
gujaf-187	377	5	2012	2012	NUM
gujaf-187	377	6	)	)	PUNCT
gujaf-187	377	7	.	.	PUNCT
gujaf-187	378	1	impact	impact	NOUN
gujaf-187	378	2	of	of	ADP
gujaf-187	378	3	measuring	measure	VERB
gujaf-187	378	4	and	and	CCONJ
gujaf-187	378	5	reporting	report	VERB
gujaf-187	378	6	human	human	ADJ
gujaf-187	378	7	resources	resource	NOUN
gujaf-187	378	8	on	on	ADP
gujaf-187	378	9	investment	investment	NOUN
gujaf-187	378	10	decisions	decision	NOUN
gujaf-187	378	11	in	in	ADP
gujaf-187	378	12	sri	sri	PROPN
gujaf-187	378	13	lanka	lanka	PROPN
gujaf-187	378	14	.	.	PUNCT
gujaf-187	379	1	retrieved	retrieve	VERB
gujaf-187	379	2	from	from	ADP
gujaf-187	379	3	http://www.ipedr.com/vol54/008-ichsd2012f00009.pdf	http://www.ipedr.com/vol54/008-ichsd2012f00009.pdf	NOUN
gujaf-187	379	4	porter	porter	NOUN
gujaf-187	379	5	,	,	PUNCT
gujaf-187	379	6	m.	m.	PROPN
gujaf-187	379	7	e.	e.	PROPN
gujaf-187	379	8	(	(	PUNCT
gujaf-187	379	9	1985	1985	NUM
gujaf-187	379	10	)	)	PUNCT
gujaf-187	379	11	.	.	PUNCT
gujaf-187	380	1	competitive	competitive	ADJ
gujaf-187	380	2	advantage	advantage	NOUN
gujaf-187	380	3	:	:	PUNCT
gujaf-187	380	4	creating	create	VERB
gujaf-187	380	5	and	and	CCONJ
gujaf-187	380	6	sustaining	sustain	VERB
gujaf-187	380	7	superior	superior	ADJ
gujaf-187	380	8	performance	performance	NOUN
gujaf-187	380	9	.	.	PUNCT
gujaf-187	381	1	new	new	PROPN
gujaf-187	381	2	york	york	PROPN
gujaf-187	381	3	:	:	PUNCT
gujaf-187	381	4	free	free	ADJ
gujaf-187	381	5	press	press	NOUN
gujaf-187	381	6	.	.	PUNCT
gujaf-187	382	1	prince	prince	PROPN
gujaf-187	382	2	,	,	PUNCT
gujaf-187	382	3	f.i	f.i	PROPN
gujaf-187	382	4	.	.	PROPN
gujaf-187	382	5	,	,	PUNCT
gujaf-187	382	6	lucky	lucky	ADJ
gujaf-187	382	7	,	,	PUNCT
gujaf-187	382	8	g.o	g.o	PROPN
gujaf-187	382	9	.	.	PROPN
gujaf-187	382	10	,	,	PUNCT
gujaf-187	382	11	&	&	CCONJ
gujaf-187	382	12	kingsley	kingsley	PROPN
gujaf-187	382	13	,	,	PUNCT
gujaf-187	382	14	k.	k.	PROPN
gujaf-187	382	15	(	(	PUNCT
gujaf-187	382	16	2013	2013	NUM
gujaf-187	382	17	)	)	PUNCT
gujaf-187	382	18	.	.	PUNCT
gujaf-187	383	1	human	human	ADJ
gujaf-187	383	2	resource	resource	NOUN
gujaf-187	383	3	accounting	accounting	NOUN
gujaf-187	383	4	and	and	CCONJ
gujaf-187	383	5	its	its	PRON
gujaf-187	383	6	impact	impact	NOUN
gujaf-187	383	7	on	on	ADP
gujaf-187	383	8	organizational	organizational	ADJ
gujaf-187	383	9	performance	performance	NOUN
gujaf-187	383	10	.	.	PUNCT
gujaf-187	384	1	journal	journal	NOUN
gujaf-187	384	2	of	of	ADP
gujaf-187	384	3	economics	economic	NOUN
gujaf-187	384	4	and	and	CCONJ
gujaf-187	384	5	sustainable	sustainable	ADJ
gujaf-187	384	6	development	development	NOUN
gujaf-187	384	7	,	,	PUNCT
gujaf-187	384	8	4(15	4(15	NUM
gujaf-187	384	9	)	)	PUNCT
gujaf-187	384	10	.	.	PUNCT
gujaf-187	385	1	rahaman	rahaman	NOUN
gujaf-187	385	2	,	,	PUNCT
gujaf-187	385	3	m.	m.	NOUN
gujaf-187	385	4	,	,	PUNCT
gujaf-187	385	5	hossain	hossain	PROPN
gujaf-187	385	6	,	,	PUNCT
gujaf-187	385	7	a.	a.	PROPN
gujaf-187	385	8	&	&	CCONJ
gujaf-187	385	9	akter	akter	PROPN
gujaf-187	385	10	,	,	PUNCT
gujaf-187	385	11	t.	t.	PROPN
gujaf-187	385	12	(	(	PUNCT
gujaf-187	385	13	2013	2013	NUM
gujaf-187	385	14	)	)	PUNCT
gujaf-187	385	15	.	.	PUNCT
gujaf-187	386	1	problem	problem	NOUN
gujaf-187	386	2	with	with	ADP
gujaf-187	386	3	human	human	ADJ
gujaf-187	386	4	resource	resource	NOUN
gujaf-187	386	5	accounting	accounting	NOUN
gujaf-187	386	6	and	and	CCONJ
gujaf-187	386	7	possible	possible	ADJ
gujaf-187	386	8	solution	solution	NOUN
gujaf-187	386	9	.	.	PUNCT
gujaf-187	387	1	research	research	NOUN
gujaf-187	387	2	journal	journal	PROPN
gujaf-187	387	3	of	of	ADP
gujaf-187	387	4	finance	finance	NOUN
gujaf-187	387	5	and	and	CCONJ
gujaf-187	387	6	accounting	accounting	NOUN
gujaf-187	387	7	,	,	PUNCT
gujaf-187	387	8	4(18	4(18	NUM
gujaf-187	387	9	)	)	PUNCT
gujaf-187	387	10	.	.	PUNCT
gujaf-187	388	1	robert	robert	PROPN
gujaf-187	388	2	,	,	PUNCT
gujaf-187	388	3	b.	b.	PROPN
gujaf-187	388	4	(	(	PUNCT
gujaf-187	388	5	1991	1991	NUM
gujaf-187	388	6	)	)	PUNCT
gujaf-187	388	7	.	.	PUNCT
gujaf-187	389	1	economic	economic	ADJ
gujaf-187	389	2	growth	growth	NOUN
gujaf-187	389	3	in	in	ADP
gujaf-187	389	4	a	a	DET
gujaf-187	389	5	cross	cross	NOUN
gujaf-187	389	6	section	section	NOUN
gujaf-187	389	7	of	of	ADP
gujaf-187	389	8	countries	country	NOUN
gujaf-187	389	9	.	.	PUNCT
gujaf-187	390	1	quarterly	quarterly	ADJ
gujaf-187	390	2	journal	journal	NOUN
gujaf-187	390	3	of	of	ADP
gujaf-187	390	4	economic	economic	ADJ
gujaf-187	390	5	,	,	PUNCT
gujaf-187	390	6	106(2	106(2	NUM
gujaf-187	390	7	)	)	PUNCT
gujaf-187	390	8	,	,	PUNCT
gujaf-187	390	9	407414	407414	NUM
gujaf-187	390	10	.	.	PUNCT
gujaf-187	391	1	roslender	roslender	PROPN
gujaf-187	391	2	,	,	PUNCT
gujaf-187	391	3	r.	r.	PROPN
gujaf-187	391	4	(	(	PUNCT
gujaf-187	391	5	2004	2004	NUM
gujaf-187	391	6	)	)	PUNCT
gujaf-187	391	7	.	.	PUNCT
gujaf-187	392	1	the	the	DET
gujaf-187	392	2	prospects	prospect	NOUN
gujaf-187	392	3	for	for	ADP
gujaf-187	392	4	satisfactorily	satisfactorily	ADV
gujaf-187	392	5	measuring	measure	VERB
gujaf-187	392	6	and	and	CCONJ
gujaf-187	392	7	reporting	report	VERB
gujaf-187	392	8	intangibles	intangible	NOUN
gujaf-187	392	9	:	:	PUNCT
gujaf-187	392	10	time	time	NOUN
gujaf-187	392	11	to	to	PART
gujaf-187	392	12	embrace	embrace	VERB
gujaf-187	392	13	a	a	DET
gujaf-187	392	14	new	new	ADJ
gujaf-187	392	15	model	model	NOUN
gujaf-187	392	16	of	of	ADP
gujaf-187	392	17	accounting	accounting	NOUN
gujaf-187	392	18	?	?	PUNCT
gujaf-187	393	1	journal	journal	NOUN
gujaf-187	393	2	of	of	ADP
gujaf-187	393	3	http://www.ipedr.com/vol54/008-ichsd2012-f00009.pdf	http://www.ipedr.com/vol54/008-ichsd2012-f00009.pdf	PROPN
gujaf-187	393	4	gusau	gusau	ADJ
gujaf-187	393	5	journal	journal	NOUN
gujaf-187	393	6	of	of	ADP
gujaf-187	393	7	accounting	accounting	NOUN
gujaf-187	393	8	and	and	CCONJ
gujaf-187	393	9	finance	finance	NOUN
gujaf-187	393	10	,	,	PUNCT
gujaf-187	393	11	vol	vol	NOUN
gujaf-187	393	12	.	.	PROPN
gujaf-187	393	13	3	3	NUM
gujaf-187	393	14	,	,	PUNCT
gujaf-187	393	15	issue	issue	NOUN
gujaf-187	393	16	3	3	NUM
gujaf-187	393	17	,	,	PUNCT
gujaf-187	393	18	october	october	PROPN
gujaf-187	393	19	,	,	PUNCT
gujaf-187	393	20	2022	2022	NUM
gujaf-187	393	21	158	158	NUM
gujaf-187	393	22	human	human	ADJ
gujaf-187	393	23	resource	resource	NOUN
gujaf-187	393	24	costing	costing	NOUN
gujaf-187	393	25	and	and	CCONJ
gujaf-187	393	26	accounting	accounting	NOUN
gujaf-187	393	27	,	,	PUNCT
gujaf-187	393	28	13(4	13(4	NUM
gujaf-187	393	29	)	)	PUNCT
gujaf-187	393	30	,	,	PUNCT
gujaf-187	393	31	338–359	338–359	NUM
gujaf-187	393	32	.	.	PUNCT
gujaf-187	394	1	saeed	saeed	PROPN
gujaf-187	394	2	,	,	PUNCT
gujaf-187	394	3	f.	f.	PROPN
gujaf-187	394	4	,	,	PUNCT
gujaf-187	394	5	shekoofeh	shekoofeh	PROPN
gujaf-187	394	6	,	,	PUNCT
gujaf-187	394	7	f.	f.	PROPN
gujaf-187	394	8	,	,	PUNCT
gujaf-187	394	9	&	&	CCONJ
gujaf-187	394	10	mahnaz	mahnaz	PROPN
gujaf-187	394	11	,	,	PUNCT
gujaf-187	394	12	k.	k.	PROPN
gujaf-187	394	13	(	(	PUNCT
gujaf-187	394	14	2013	2013	NUM
gujaf-187	394	15	)	)	PUNCT
gujaf-187	394	16	.	.	PUNCT
gujaf-187	395	1	impact	impact	NOUN
gujaf-187	395	2	of	of	ADP
gujaf-187	395	3	intellectual	intellectual	ADJ
gujaf-187	395	4	capital	capital	NOUN
gujaf-187	395	5	on	on	ADP
gujaf-187	395	6	financial	financial	ADJ
gujaf-187	395	7	performance	performance	NOUN
gujaf-187	395	8	.	.	PUNCT
gujaf-187	396	1	international	international	ADJ
gujaf-187	396	2	journal	journal	PROPN
gujaf-187	396	3	of	of	ADP
gujaf-187	396	4	academic	academic	ADJ
gujaf-187	396	5	research	research	NOUN
gujaf-187	396	6	in	in	ADP
gujaf-187	396	7	economics	economic	NOUN
gujaf-187	396	8	and	and	CCONJ
gujaf-187	396	9	management	management	NOUN
gujaf-187	396	10	sciences	science	NOUN
gujaf-187	396	11	,	,	PUNCT
gujaf-187	396	12	2(1	2(1	NUM
gujaf-187	396	13	)	)	PUNCT
gujaf-187	396	14	,	,	PUNCT
gujaf-187	396	15	6	6	NUM
gujaf-187	396	16	-17	-17	SYM
gujaf-187	396	17	schuler	schuler	NOUN
gujaf-187	396	18	,	,	PUNCT
gujaf-187	396	19	r.	r.	PROPN
gujaf-187	396	20	s.	s.	PROPN
gujaf-187	396	21	,	,	PUNCT
gujaf-187	396	22	&	&	CCONJ
gujaf-187	396	23	macmillan	macmillan	PROPN
gujaf-187	396	24	,	,	PUNCT
gujaf-187	396	25	i.	i.	PROPN
gujaf-187	396	26	(	(	PUNCT
gujaf-187	396	27	1984	1984	NUM
gujaf-187	396	28	)	)	PUNCT
gujaf-187	396	29	.	.	PUNCT
gujaf-187	397	1	gaining	gain	VERB
gujaf-187	397	2	competitive	competitive	ADJ
gujaf-187	397	3	advantage	advantage	NOUN
gujaf-187	397	4	through	through	ADP
gujaf-187	397	5	human	human	ADJ
gujaf-187	397	6	resource	resource	NOUN
gujaf-187	397	7	practices	practice	NOUN
gujaf-187	397	8	.	.	PUNCT
gujaf-187	398	1	human	human	ADJ
gujaf-187	398	2	resource	resource	NOUN
gujaf-187	398	3	management	management	NOUN
gujaf-187	398	4	,	,	PUNCT
gujaf-187	398	5	23	23	NUM
gujaf-187	398	6	,	,	PUNCT
gujaf-187	398	7	241	241	NUM
gujaf-187	398	8	-	-	SYM
gujaf-187	398	9	56	56	NUM
gujaf-187	398	10	.	.	PUNCT
gujaf-187	399	1	tycho	tycho	PROPN
gujaf-187	399	2	,	,	PUNCT
gujaf-187	399	3	p.	p.	PROPN
gujaf-187	399	4	(	(	PUNCT
gujaf-187	399	5	2013	2013	NUM
gujaf-187	399	6	)	)	PUNCT
gujaf-187	399	7	.	.	PUNCT
gujaf-187	400	1	stock	stock	NOUN
gujaf-187	400	2	marketing	marketing	NOUN
gujaf-187	400	3	investing	invest	VERB
gujaf-187	400	4	for	for	ADP
gujaf-187	400	5	beginners	beginner	NOUN
gujaf-187	400	6	:	:	PUNCT
gujaf-187	400	7	essentials	essential	NOUN
gujaf-187	400	8	to	to	PART
gujaf-187	400	9	start	start	VERB
gujaf-187	400	10	investing	invest	VERB
gujaf-187	400	11	successfully	successfully	ADV
gujaf-187	400	12	[	[	X
gujaf-187	400	13	adobe	adobe	PROPN
gujaf-187	400	14	digital	digital	ADJ
gujaf-187	400	15	editions	edition	NOUN
gujaf-187	400	16	version	version	PROPN
gujaf-187	400	17	]	]	PUNCT
gujaf-187	400	18	.	.	PUNCT
gujaf-187	401	1	retrieved	retrieve	VERB
gujaf-187	401	2	from	from	ADP
gujaf-187	401	3	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	401	4	vohra	vohra	NOUN
gujaf-187	401	5	,	,	PUNCT
gujaf-187	401	6	p.	p.	PROPN
gujaf-187	401	7	s.	s.	PROPN
gujaf-187	401	8	,	,	PUNCT
gujaf-187	401	9	&	&	CCONJ
gujaf-187	401	10	vipla	vipla	PROPN
gujaf-187	401	11	,	,	PUNCT
gujaf-187	401	12	c.	c.	PROPN
gujaf-187	401	13	(	(	PUNCT
gujaf-187	401	14	2014	2014	NUM
gujaf-187	401	15	)	)	PUNCT
gujaf-187	401	16	.	.	PUNCT
gujaf-187	402	1	human	human	ADJ
gujaf-187	402	2	resource	resource	NOUN
gujaf-187	402	3	accounting	accounting	NOUN
gujaf-187	402	4	practices	practice	NOUN
gujaf-187	402	5	leads	lead	VERB
gujaf-187	402	6	firm	firm	ADJ
gujaf-187	402	7	performance	performance	NOUN
gujaf-187	402	8	.	.	PUNCT
gujaf-187	403	1	international	international	ADJ
gujaf-187	403	2	journal	journal	PROPN
gujaf-187	403	3	of	of	ADP
gujaf-187	403	4	business	business	NOUN
gujaf-187	403	5	and	and	CCONJ
gujaf-187	403	6	general	general	ADJ
gujaf-187	403	7	management	management	NOUN
gujaf-187	403	8	(	(	PUNCT
gujaf-187	403	9	ijbgm	ijbgm	PROPN
gujaf-187	403	10	)	)	PUNCT
gujaf-187	403	11	,	,	PUNCT
gujaf-187	403	12	3(3	3(3	NUM
gujaf-187	403	13	)	)	PUNCT
gujaf-187	403	14	,	,	PUNCT
gujaf-187	403	15	67	67	NUM
gujaf-187	403	16	-	-	SYM
gujaf-187	403	17	76	76	NUM
gujaf-187	403	18	.	.	PUNCT
gujaf-187	404	1	warren	warren	PROPN
gujaf-187	404	2	,	,	PUNCT
gujaf-187	404	3	c.	c.	PROPN
gujaf-187	404	4	s.	s.	PROPN
gujaf-187	404	5	,	,	PUNCT
gujaf-187	404	6	reeve	reeve	PROPN
gujaf-187	404	7	,	,	PUNCT
gujaf-187	404	8	j.	j.	PROPN
gujaf-187	404	9	m.	m.	PROPN
gujaf-187	404	10	,	,	PUNCT
gujaf-187	404	11	&	&	CCONJ
gujaf-187	404	12	duchac	duchac	PROPN
gujaf-187	404	13	,	,	PUNCT
gujaf-187	404	14	j.	j.	PROPN
gujaf-187	404	15	e.	e.	PROPN
gujaf-187	404	16	(	(	PUNCT
gujaf-187	404	17	2014	2014	NUM
gujaf-187	404	18	)	)	PUNCT
gujaf-187	404	19	.	.	PUNCT
gujaf-187	405	1	financial	financial	ADJ
gujaf-187	405	2	and	and	CCONJ
gujaf-187	405	3	managerial	managerial	ADJ
gujaf-187	405	4	accounting	accounting	NOUN
gujaf-187	405	5	(	(	PUNCT
gujaf-187	405	6	13	13	NUM
gujaf-187	405	7	th	th	NUM
gujaf-187	405	8	ed	ed	NOUN
gujaf-187	405	9	.	.	PUNCT
gujaf-187	405	10	)	)	PUNCT
gujaf-187	405	11	.	.	PUNCT
gujaf-187	406	1	retrieved	retrieve	VERB
gujaf-187	406	2	from	from	ADP
gujaf-187	406	3	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	406	4	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	406	5	http://www.freebookspot.es/	http://www.freebookspot.es/	NUM
gujaf-187	406	6	gusau	gusau	ADJ
gujaf-187	406	7	journal	journal	NOUN
gujaf-187	406	8	of	of	ADP
gujaf-187	406	9	accounting	accounting	NOUN
gujaf-187	406	10	and	and	CCONJ
gujaf-187	406	11	finance	finance	NOUN
gujaf-187	406	12	,	,	PUNCT
gujaf-187	406	13	vol	vol	NOUN
gujaf-187	406	14	.	.	PROPN
gujaf-187	407	1	3	3	NUM
gujaf-187	407	2	,	,	PUNCT
gujaf-187	407	3	issue	issue	NOUN
gujaf-187	407	4	3	3	NUM
gujaf-187	407	5	,	,	PUNCT
gujaf-187	407	6	october	october	PROPN
gujaf-187	407	7	,	,	PUNCT
gujaf-187	407	8	2022	2022	NUM
gujaf-187	407	9	159	159	NUM