id	sid	tid	token	lemma	pos
gujaf-189	1	1	gusau	gusau	PROPN
gujaf-189	1	2	journal	journal	NOUN
gujaf-189	1	3	of	of	ADP
gujaf-189	1	4	accounting	accounting	NOUN
gujaf-189	1	5	and	and	CCONJ
gujaf-189	1	6	finance	finance	NOUN
gujaf-189	1	7	,	,	PUNCT
gujaf-189	1	8	vol	vol	NOUN
gujaf-189	1	9	.	.	PROPN
gujaf-189	1	10	3	3	NUM
gujaf-189	1	11	,	,	PUNCT
gujaf-189	1	12	issue	issue	NOUN
gujaf-189	1	13	3	3	NUM
gujaf-189	1	14	,	,	PUNCT
gujaf-189	1	15	october	october	PROPN
gujaf-189	1	16	,	,	PUNCT
gujaf-189	1	17	2022	2022	NUM
gujaf-189	1	18	i	i	PRON
gujaf-189	1	19	gusau	gusau	PROPN
gujaf-189	1	20	journal	journal	PROPN
gujaf-189	1	21	of	of	ADP
gujaf-189	1	22	accounting	accounting	NOUN
gujaf-189	1	23	and	and	CCONJ
gujaf-189	1	24	finance	finance	NOUN
gujaf-189	1	25	(	(	PUNCT
gujaf-189	1	26	gujaf	gujaf	NOUN
gujaf-189	1	27	)	)	PUNCT
gujaf-189	1	28	vol	vol	NOUN
gujaf-189	1	29	.	.	NOUN
gujaf-189	1	30	3	3	NUM
gujaf-189	1	31	issue	issue	NOUN
gujaf-189	1	32	3	3	NUM
gujaf-189	1	33	,	,	PUNCT
gujaf-189	1	34	october	october	PROPN
gujaf-189	1	35	,	,	PUNCT
gujaf-189	1	36	2022	2022	NUM
gujaf-189	1	37	issn	issn	NOUN
gujaf-189	1	38	:	:	PUNCT
gujaf-189	1	39	2756	2756	NUM
gujaf-189	1	40	-	-	PUNCT
gujaf-189	1	41	665x	665x	NOUN
gujaf-189	1	42	a	a	DET
gujaf-189	1	43	publication	publication	NOUN
gujaf-189	1	44	of	of	ADP
gujaf-189	1	45	department	department	NOUN
gujaf-189	1	46	of	of	ADP
gujaf-189	1	47	accounting	accounting	NOUN
gujaf-189	1	48	and	and	CCONJ
gujaf-189	1	49	finance	finance	NOUN
gujaf-189	1	50	,	,	PUNCT
gujaf-189	1	51	faculty	faculty	NOUN
gujaf-189	1	52	of	of	ADP
gujaf-189	1	53	management	management	NOUN
gujaf-189	1	54	and	and	CCONJ
gujaf-189	1	55	social	social	ADJ
gujaf-189	1	56	sciences	science	NOUN
gujaf-189	1	57	,	,	PUNCT
gujaf-189	1	58	federal	federal	ADJ
gujaf-189	1	59	university	university	NOUN
gujaf-189	1	60	gusau	gusau	NOUN
gujaf-189	1	61	,	,	PUNCT
gujaf-189	1	62	zamfara	zamfara	PROPN
gujaf-189	1	63	state	state	PROPN
gujaf-189	1	64	-nigeria	-nigeria	PROPN
gujaf-189	1	65	gusau	gusau	ADJ
gujaf-189	1	66	journal	journal	NOUN
gujaf-189	1	67	of	of	ADP
gujaf-189	1	68	accounting	accounting	NOUN
gujaf-189	1	69	and	and	CCONJ
gujaf-189	1	70	finance	finance	NOUN
gujaf-189	1	71	,	,	PUNCT
gujaf-189	1	72	vol	vol	NOUN
gujaf-189	1	73	.	.	PROPN
gujaf-189	1	74	3	3	NUM
gujaf-189	1	75	,	,	PUNCT
gujaf-189	1	76	issue	issue	NOUN
gujaf-189	1	77	3	3	NUM
gujaf-189	1	78	,	,	PUNCT
gujaf-189	1	79	october	october	PROPN
gujaf-189	1	80	,	,	PUNCT
gujaf-189	1	81	2022	2022	NUM
gujaf-189	1	82	ii	ii	PROPN
gujaf-189	1	83	©	©	PROPN
gujaf-189	1	84	department	department	PROPN
gujaf-189	1	85	of	of	ADP
gujaf-189	1	86	accounting	accounting	NOUN
gujaf-189	1	87	and	and	CCONJ
gujaf-189	1	88	finance	finance	NOUN
gujaf-189	1	89	vol	vol	NOUN
gujaf-189	1	90	.	.	PUNCT
gujaf-189	2	1	3	3	NUM
gujaf-189	2	2	issue	issue	NOUN
gujaf-189	2	3	3	3	NUM
gujaf-189	2	4	october	october	PROPN
gujaf-189	2	5	,	,	PUNCT
gujaf-189	2	6	2022	2022	NUM
gujaf-189	2	7	issn	issn	VERB
gujaf-189	2	8	:	:	PUNCT
gujaf-189	2	9	2756	2756	NUM
gujaf-189	2	10	-	-	PUNCT
gujaf-189	2	11	665x	665x	NOUN
gujaf-189	2	12	a	a	DET
gujaf-189	2	13	publication	publication	NOUN
gujaf-189	2	14	of	of	ADP
gujaf-189	2	15	department	department	NOUN
gujaf-189	2	16	of	of	ADP
gujaf-189	2	17	accounting	accounting	NOUN
gujaf-189	2	18	and	and	CCONJ
gujaf-189	2	19	finance	finance	NOUN
gujaf-189	2	20	,	,	PUNCT
gujaf-189	2	21	faculty	faculty	NOUN
gujaf-189	2	22	of	of	ADP
gujaf-189	2	23	management	management	NOUN
gujaf-189	2	24	and	and	CCONJ
gujaf-189	2	25	social	social	ADJ
gujaf-189	2	26	sciences	science	NOUN
gujaf-189	2	27	,	,	PUNCT
gujaf-189	2	28	federal	federal	ADJ
gujaf-189	2	29	university	university	NOUN
gujaf-189	2	30	gusau	gusau	NOUN
gujaf-189	2	31	,	,	PUNCT
gujaf-189	2	32	zamfara	zamfara	PROPN
gujaf-189	2	33	state	state	NOUN
gujaf-189	2	34	-nigeria	-nigeria	PROPN
gujaf-189	2	35	all	all	DET
gujaf-189	2	36	rights	right	NOUN
gujaf-189	2	37	reserved	reserve	VERB
gujaf-189	2	38	except	except	SCONJ
gujaf-189	2	39	for	for	ADP
gujaf-189	2	40	academic	academic	ADJ
gujaf-189	2	41	purposes	purpose	NOUN
gujaf-189	2	42	no	no	DET
gujaf-189	2	43	part	part	NOUN
gujaf-189	2	44	or	or	CCONJ
gujaf-189	2	45	whole	whole	NOUN
gujaf-189	2	46	of	of	ADP
gujaf-189	2	47	this	this	DET
gujaf-189	2	48	publication	publication	NOUN
gujaf-189	2	49	is	be	AUX
gujaf-189	2	50	allowed	allow	VERB
gujaf-189	2	51	to	to	PART
gujaf-189	2	52	be	be	AUX
gujaf-189	2	53	reproduced	reproduce	VERB
gujaf-189	2	54	,	,	PUNCT
gujaf-189	2	55	stored	store	VERB
gujaf-189	2	56	in	in	ADP
gujaf-189	2	57	a	a	DET
gujaf-189	2	58	retrieval	retrieval	NOUN
gujaf-189	2	59	system	system	NOUN
gujaf-189	2	60	or	or	CCONJ
gujaf-189	2	61	transmitted	transmit	VERB
gujaf-189	2	62	in	in	ADP
gujaf-189	2	63	any	any	DET
gujaf-189	2	64	form	form	NOUN
gujaf-189	2	65	or	or	CCONJ
gujaf-189	2	66	by	by	ADP
gujaf-189	2	67	any	any	DET
gujaf-189	2	68	means	mean	NOUN
gujaf-189	2	69	be	be	AUX
gujaf-189	2	70	it	it	PRON
gujaf-189	2	71	mechanical	mechanical	ADJ
gujaf-189	2	72	,	,	PUNCT
gujaf-189	2	73	electrical	electrical	ADJ
gujaf-189	2	74	,	,	PUNCT
gujaf-189	2	75	photocopying	photocopying	NOUN
gujaf-189	2	76	,	,	PUNCT
gujaf-189	2	77	recording	recording	NOUN
gujaf-189	2	78	or	or	CCONJ
gujaf-189	2	79	otherwise	otherwise	ADV
gujaf-189	2	80	,	,	PUNCT
gujaf-189	2	81	without	without	ADP
gujaf-189	2	82	prior	prior	ADJ
gujaf-189	2	83	permission	permission	NOUN
gujaf-189	2	84	of	of	ADP
gujaf-189	2	85	the	the	DET
gujaf-189	2	86	copyright	copyright	NOUN
gujaf-189	2	87	owner	owner	NOUN
gujaf-189	2	88	.	.	PUNCT
gujaf-189	3	1	published	publish	VERB
gujaf-189	3	2	and	and	CCONJ
gujaf-189	3	3	printed	print	VERB
gujaf-189	3	4	by	by	ADP
gujaf-189	3	5	:	:	PUNCT
gujaf-189	3	6	ahmadu	ahmadu	PROPN
gujaf-189	3	7	bello	bello	PROPN
gujaf-189	3	8	university	university	PROPN
gujaf-189	3	9	press	press	NOUN
gujaf-189	3	10	limited	limit	VERB
gujaf-189	3	11	,	,	PUNCT
gujaf-189	3	12	zaria	zaria	PROPN
gujaf-189	3	13	kaduna	kaduna	PROPN
gujaf-189	3	14	state	state	PROPN
gujaf-189	3	15	,	,	PUNCT
gujaf-189	3	16	nigeria	nigeria	PROPN
gujaf-189	3	17	.	.	PUNCT
gujaf-189	4	1	tel	tel	ADP
gujaf-189	4	2	:	:	PUNCT
gujaf-189	4	3	08065949711	08065949711	NUM
gujaf-189	4	4	,	,	PUNCT
gujaf-189	4	5	069	069	NUM
gujaf-189	4	6	-	-	SYM
gujaf-189	4	7	879121	879121	NUM
gujaf-189	4	8	e	e	NOUN
gujaf-189	4	9	-	-	NOUN
gujaf-189	4	10	mail	mail	NOUN
gujaf-189	4	11	:	:	PUNCT
gujaf-189	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-189	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-189	5	1	website	website	NOUN
gujaf-189	5	2	:	:	PUNCT
gujaf-189	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-189	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-189	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-189	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-189	5	7	gusau	gusau	ADJ
gujaf-189	5	8	journal	journal	NOUN
gujaf-189	5	9	of	of	ADP
gujaf-189	5	10	accounting	accounting	NOUN
gujaf-189	5	11	and	and	CCONJ
gujaf-189	5	12	finance	finance	NOUN
gujaf-189	5	13	,	,	PUNCT
gujaf-189	5	14	vol	vol	NOUN
gujaf-189	5	15	.	.	PROPN
gujaf-189	5	16	3	3	NUM
gujaf-189	5	17	,	,	PUNCT
gujaf-189	5	18	issue	issue	NOUN
gujaf-189	5	19	3	3	NUM
gujaf-189	5	20	,	,	PUNCT
gujaf-189	5	21	october	october	PROPN
gujaf-189	5	22	,	,	PUNCT
gujaf-189	5	23	2022	2022	NUM
gujaf-189	5	24	iii	iii	NUM
gujaf-189	5	25	editorial	editorial	PROPN
gujaf-189	5	26	board	board	NOUN
gujaf-189	5	27	editor	editor	NOUN
gujaf-189	5	28	-	-	PUNCT
gujaf-189	5	29	in	in	ADP
gujaf-189	5	30	-	-	PUNCT
gujaf-189	5	31	chief	chief	NOUN
gujaf-189	5	32	:	:	PUNCT
gujaf-189	5	33	prof	prof	PROPN
gujaf-189	5	34	.	.	PUNCT
gujaf-189	5	35	shehu	shehu	PROPN
gujaf-189	5	36	usman	usman	PROPN
gujaf-189	5	37	hassan	hassan	PROPN
gujaf-189	5	38	department	department	PROPN
gujaf-189	5	39	of	of	ADP
gujaf-189	5	40	accounting	accounting	PROPN
gujaf-189	5	41	,	,	PUNCT
gujaf-189	5	42	federal	federal	ADJ
gujaf-189	5	43	university	university	PROPN
gujaf-189	5	44	of	of	ADP
gujaf-189	5	45	kashere	kashere	PROPN
gujaf-189	5	46	,	,	PUNCT
gujaf-189	5	47	gombe	gombe	ADJ
gujaf-189	5	48	state	state	NOUN
gujaf-189	5	49	.	.	PUNCT
gujaf-189	6	1	associate	associate	NOUN
gujaf-189	6	2	editor	editor	NOUN
gujaf-189	6	3	:	:	PUNCT
gujaf-189	6	4	dr	dr	PROPN
gujaf-189	6	5	.	.	PROPN
gujaf-189	6	6	muhammad	muhammad	PROPN
gujaf-189	6	7	mustapha	mustapha	PROPN
gujaf-189	6	8	bagudo	bagudo	PROPN
gujaf-189	6	9	department	department	PROPN
gujaf-189	6	10	of	of	ADP
gujaf-189	6	11	accounting	accounting	PROPN
gujaf-189	6	12	,	,	PUNCT
gujaf-189	6	13	ahmadu	ahmadu	PROPN
gujaf-189	6	14	bello	bello	PROPN
gujaf-189	6	15	university	university	PROPN
gujaf-189	6	16	zaria	zaria	PROPN
gujaf-189	6	17	,	,	PUNCT
gujaf-189	6	18	kaduna	kaduna	PROPN
gujaf-189	6	19	state	state	PROPN
gujaf-189	6	20	.	.	PUNCT
gujaf-189	7	1	managing	manage	VERB
gujaf-189	7	2	editor	editor	NOUN
gujaf-189	7	3	:	:	PUNCT
gujaf-189	7	4	umar	umar	PROPN
gujaf-189	7	5	farouk	farouk	PROPN
gujaf-189	7	6	abdulkarim	abdulkarim	PROPN
gujaf-189	7	7	department	department	PROPN
gujaf-189	7	8	of	of	ADP
gujaf-189	7	9	accounting	accounting	NOUN
gujaf-189	7	10	and	and	CCONJ
gujaf-189	7	11	finance	finance	NOUN
gujaf-189	7	12	,	,	PUNCT
gujaf-189	7	13	federal	federal	ADJ
gujaf-189	7	14	university	university	NOUN
gujaf-189	7	15	gusau	gusau	PROPN
gujaf-189	7	16	,	,	PUNCT
gujaf-189	7	17	zamfara	zamfara	PROPN
gujaf-189	7	18	state	state	PROPN
gujaf-189	7	19	.	.	PUNCT
gujaf-189	8	1	editorial	editorial	PROPN
gujaf-189	8	2	board	board	NOUN
gujaf-189	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-189	8	4	modu	modu	PROPN
gujaf-189	8	5	kumshe	kumshe	PROPN
gujaf-189	8	6	department	department	PROPN
gujaf-189	8	7	of	of	ADP
gujaf-189	8	8	accounting	accounting	PROPN
gujaf-189	8	9	,	,	PUNCT
gujaf-189	8	10	university	university	NOUN
gujaf-189	8	11	of	of	ADP
gujaf-189	8	12	maiduguri	maiduguri	PROPN
gujaf-189	8	13	,	,	PUNCT
gujaf-189	8	14	borno	borno	PROPN
gujaf-189	8	15	state	state	PROPN
gujaf-189	8	16	.	.	PUNCT
gujaf-189	9	1	prof	prof	PROPN
gujaf-189	9	2	ugochukwu	ugochukwu	PROPN
gujaf-189	9	3	c.	c.	PROPN
gujaf-189	9	4	nzewi	nzewi	VERB
gujaf-189	9	5	department	department	PROPN
gujaf-189	9	6	of	of	ADP
gujaf-189	9	7	accounting	accounting	PROPN
gujaf-189	9	8	,	,	PUNCT
gujaf-189	9	9	paul	paul	PROPN
gujaf-189	9	10	university	university	PROPN
gujaf-189	9	11	awka	awka	NOUN
gujaf-189	9	12	,	,	PUNCT
gujaf-189	9	13	anambra	anambra	PROPN
gujaf-189	9	14	state	state	PROPN
gujaf-189	9	15	.	.	PUNCT
gujaf-189	10	1	prof	prof	PROPN
gujaf-189	10	2	kabir	kabir	PROPN
gujaf-189	10	3	tahir	tahir	PROPN
gujaf-189	10	4	hamid	hamid	PROPN
gujaf-189	10	5	department	department	PROPN
gujaf-189	10	6	of	of	ADP
gujaf-189	10	7	accounting	accounting	PROPN
gujaf-189	10	8	,	,	PUNCT
gujaf-189	10	9	bayero	bayero	PROPN
gujaf-189	10	10	university	university	PROPN
gujaf-189	10	11	,	,	PUNCT
gujaf-189	10	12	kano	kano	PROPN
gujaf-189	10	13	,	,	PUNCT
gujaf-189	10	14	kano	kano	PROPN
gujaf-189	10	15	state	state	PROPN
gujaf-189	10	16	.	.	PUNCT
gujaf-189	11	1	prof	prof	PROPN
gujaf-189	11	2	.	.	PUNCT
gujaf-189	12	1	ekoja	ekoja	PROPN
gujaf-189	12	2	b.	b.	PROPN
gujaf-189	12	3	ekoja	ekoja	PROPN
gujaf-189	12	4	department	department	PROPN
gujaf-189	12	5	of	of	ADP
gujaf-189	12	6	accounting	accounting	PROPN
gujaf-189	12	7	,	,	PUNCT
gujaf-189	12	8	university	university	PROPN
gujaf-189	12	9	of	of	ADP
gujaf-189	12	10	jos	jos	PROPN
gujaf-189	12	11	.	.	PROPN
gujaf-189	12	12	prof	prof	PROPN
gujaf-189	12	13	.	.	PUNCT
gujaf-189	13	1	clifford	clifford	PROPN
gujaf-189	13	2	ofurum	ofurum	PROPN
gujaf-189	13	3	department	department	PROPN
gujaf-189	13	4	of	of	ADP
gujaf-189	13	5	accounting	accounting	PROPN
gujaf-189	13	6	,	,	PUNCT
gujaf-189	13	7	university	university	NOUN
gujaf-189	13	8	of	of	ADP
gujaf-189	13	9	portharcourt	portharcourt	PROPN
gujaf-189	13	10	,	,	PUNCT
gujaf-189	13	11	rivers	river	NOUN
gujaf-189	13	12	state	state	PROPN
gujaf-189	13	13	.	.	PUNCT
gujaf-189	14	1	prof	prof	PROPN
gujaf-189	14	2	.	.	PUNCT
gujaf-189	15	1	ahmad	ahmad	PROPN
gujaf-189	15	2	bello	bello	PROPN
gujaf-189	15	3	dogarawa	dogarawa	PROPN
gujaf-189	15	4	department	department	PROPN
gujaf-189	15	5	of	of	ADP
gujaf-189	15	6	accounting	accounting	NOUN
gujaf-189	15	7	,	,	PUNCT
gujaf-189	15	8	ahmadu	ahmadu	PROPN
gujaf-189	15	9	bello	bello	PROPN
gujaf-189	15	10	university	university	PROPN
gujaf-189	15	11	zaria	zaria	PROPN
gujaf-189	15	12	.	.	PUNCT
gujaf-189	16	1	prof	prof	PROPN
gujaf-189	16	2	.	.	PUNCT
gujaf-189	17	1	yusuf	yusuf	PROPN
gujaf-189	17	2	.	.	PUNCT
gujaf-189	18	1	b.	b.	PROPN
gujaf-189	18	2	rahman	rahman	PROPN
gujaf-189	18	3	department	department	PROPN
gujaf-189	18	4	of	of	ADP
gujaf-189	18	5	accounting	accounting	PROPN
gujaf-189	18	6	,	,	PUNCT
gujaf-189	18	7	lagos	lagos	NOUN
gujaf-189	18	8	state	state	PROPN
gujaf-189	18	9	university	university	PROPN
gujaf-189	18	10	,	,	PUNCT
gujaf-189	18	11	lagos	lago	NOUN
gujaf-189	18	12	stat	stat	PROPN
gujaf-189	18	13	gusau	gusau	PROPN
gujaf-189	18	14	journal	journal	PROPN
gujaf-189	18	15	of	of	ADP
gujaf-189	18	16	accounting	accounting	NOUN
gujaf-189	18	17	and	and	CCONJ
gujaf-189	18	18	finance	finance	NOUN
gujaf-189	18	19	,	,	PUNCT
gujaf-189	18	20	vol	vol	NOUN
gujaf-189	18	21	.	.	PROPN
gujaf-189	19	1	3	3	NUM
gujaf-189	19	2	,	,	PUNCT
gujaf-189	19	3	issue	issue	NOUN
gujaf-189	19	4	3	3	NUM
gujaf-189	19	5	,	,	PUNCT
gujaf-189	19	6	october	october	PROPN
gujaf-189	19	7	,	,	PUNCT
gujaf-189	19	8	2022	2022	NUM
gujaf-189	19	9	iv	iv	NUM
gujaf-189	19	10	prof	prof	NOUN
gujaf-189	19	11	.	.	PUNCT
gujaf-189	20	1	suleiman	suleiman	PROPN
gujaf-189	20	2	a.	a.	PROPN
gujaf-189	20	3	s.	s.	PROPN
gujaf-189	20	4	aruwa	aruwa	PROPN
gujaf-189	20	5	department	department	PROPN
gujaf-189	20	6	of	of	ADP
gujaf-189	20	7	accounting	accounting	PROPN
gujaf-189	20	8	,	,	PUNCT
gujaf-189	20	9	nasarawa	nasarawa	PROPN
gujaf-189	20	10	state	state	PROPN
gujaf-189	20	11	university	university	PROPN
gujaf-189	20	12	,	,	PUNCT
gujaf-189	20	13	keffi	keffi	PROPN
gujaf-189	20	14	,	,	PUNCT
gujaf-189	20	15	nasarawa	nasarawa	PROPN
gujaf-189	20	16	state	state	PROPN
gujaf-189	20	17	.	.	PUNCT
gujaf-189	21	1	prof	prof	PROPN
gujaf-189	21	2	.	.	PUNCT
gujaf-189	22	1	muhammad	muhammad	PROPN
gujaf-189	22	2	junaidu	junaidu	PROPN
gujaf-189	22	3	kurawa	kurawa	PROPN
gujaf-189	22	4	department	department	PROPN
gujaf-189	22	5	of	of	ADP
gujaf-189	22	6	accounting	accounting	PROPN
gujaf-189	22	7	,	,	PUNCT
gujaf-189	22	8	bayero	bayero	PROPN
gujaf-189	22	9	university	university	PROPN
gujaf-189	22	10	kano	kano	PROPN
gujaf-189	22	11	,	,	PUNCT
gujaf-189	22	12	kano	kano	PROPN
gujaf-189	22	13	state	state	PROPN
gujaf-189	22	14	.	.	PUNCT
gujaf-189	23	1	prof	prof	PROPN
gujaf-189	23	2	.	.	PUNCT
gujaf-189	24	1	muhammad	muhammad	PROPN
gujaf-189	24	2	habibu	habibu	ADJ
gujaf-189	24	3	sabari	sabari	PROPN
gujaf-189	24	4	department	department	PROPN
gujaf-189	24	5	of	of	ADP
gujaf-189	24	6	accounting	accounting	NOUN
gujaf-189	24	7	,	,	PUNCT
gujaf-189	24	8	ahmadu	ahmadu	PROPN
gujaf-189	24	9	bello	bello	PROPN
gujaf-189	24	10	university	university	PROPN
gujaf-189	24	11	,	,	PUNCT
gujaf-189	24	12	zaria	zaria	PROPN
gujaf-189	24	13	.	.	PUNCT
gujaf-189	24	14	prof	prof	PROPN
gujaf-189	24	15	.	.	PUNCT
gujaf-189	25	1	okpanachi	okpanachi	PROPN
gujaf-189	25	2	joshua	joshua	PROPN
gujaf-189	25	3	department	department	PROPN
gujaf-189	25	4	of	of	ADP
gujaf-189	25	5	accounting	accounting	NOUN
gujaf-189	25	6	and	and	CCONJ
gujaf-189	25	7	management	management	NOUN
gujaf-189	25	8	,	,	PUNCT
gujaf-189	25	9	nigerian	nigerian	ADJ
gujaf-189	25	10	defence	defence	PROPN
gujaf-189	25	11	academy	academy	PROPN
gujaf-189	25	12	,	,	PUNCT
gujaf-189	25	13	kaduna	kaduna	PROPN
gujaf-189	25	14	.	.	PROPN
gujaf-189	25	15	prof	prof	PROPN
gujaf-189	25	16	.	.	PUNCT
gujaf-189	26	1	hassan	hassan	PROPN
gujaf-189	26	2	ibrahim	ibrahim	PROPN
gujaf-189	26	3	department	department	PROPN
gujaf-189	26	4	of	of	ADP
gujaf-189	26	5	accounting	accounting	PROPN
gujaf-189	26	6	,	,	PUNCT
gujaf-189	26	7	ibb	ibb	NOUN
gujaf-189	26	8	university	university	NOUN
gujaf-189	26	9	,	,	PUNCT
gujaf-189	26	10	lapai	lapai	NOUN
gujaf-189	26	11	,	,	PUNCT
gujaf-189	26	12	niger	niger	NOUN
gujaf-189	26	13	state	state	NOUN
gujaf-189	26	14	.	.	PUNCT
gujaf-189	27	1	prof	prof	PROPN
gujaf-189	27	2	.	.	PUNCT
gujaf-189	28	1	ifeoma	ifeoma	PROPN
gujaf-189	28	2	mary	mary	PROPN
gujaf-189	28	3	okwo	okwo	PROPN
gujaf-189	28	4	department	department	PROPN
gujaf-189	28	5	of	of	ADP
gujaf-189	28	6	accounting	accounting	PROPN
gujaf-189	28	7	,	,	PUNCT
gujaf-189	28	8	enugu	enugu	PROPN
gujaf-189	28	9	state	state	PROPN
gujaf-189	28	10	university	university	PROPN
gujaf-189	28	11	of	of	ADP
gujaf-189	28	12	science	science	NOUN
gujaf-189	28	13	and	and	CCONJ
gujaf-189	28	14	technology	technology	NOUN
gujaf-189	28	15	,	,	PUNCT
gujaf-189	28	16	enugu	enugu	PROPN
gujaf-189	28	17	state	state	PROPN
gujaf-189	28	18	.	.	PUNCT
gujaf-189	29	1	prof	prof	PROPN
gujaf-189	29	2	.	.	PUNCT
gujaf-189	30	1	muhammad	muhammad	PROPN
gujaf-189	30	2	aminu	aminu	PROPN
gujaf-189	30	3	isa	isa	PROPN
gujaf-189	30	4	department	department	PROPN
gujaf-189	30	5	of	of	ADP
gujaf-189	30	6	accounting	accounting	PROPN
gujaf-189	30	7	,	,	PUNCT
gujaf-189	30	8	bayero	bayero	PROPN
gujaf-189	30	9	university	university	PROPN
gujaf-189	30	10	,	,	PUNCT
gujaf-189	30	11	kano	kano	PROPN
gujaf-189	30	12	,	,	PUNCT
gujaf-189	30	13	kano	kano	PROPN
gujaf-189	30	14	state	state	PROPN
gujaf-189	30	15	.	.	PUNCT
gujaf-189	31	1	prof	prof	PROPN
gujaf-189	31	2	.	.	PUNCT
gujaf-189	32	1	ahmadu	ahmadu	PROPN
gujaf-189	32	2	bello	bello	PROPN
gujaf-189	32	3	department	department	PROPN
gujaf-189	32	4	of	of	ADP
gujaf-189	32	5	accounting	accounting	NOUN
gujaf-189	32	6	,	,	PUNCT
gujaf-189	32	7	ahmadu	ahmadu	PROPN
gujaf-189	32	8	bello	bello	PROPN
gujaf-189	32	9	university	university	PROPN
gujaf-189	32	10	,	,	PUNCT
gujaf-189	32	11	zaria	zaria	PROPN
gujaf-189	32	12	.	.	PUNCT
gujaf-189	33	1	prof	prof	PROPN
gujaf-189	33	2	.	.	PUNCT
gujaf-189	34	1	musa	musa	PROPN
gujaf-189	34	2	yelwa	yelwa	PROPN
gujaf-189	34	3	abubakar	abubakar	PROPN
gujaf-189	34	4	department	department	PROPN
gujaf-189	34	5	of	of	ADP
gujaf-189	34	6	accounting	accounting	PROPN
gujaf-189	34	7	,	,	PUNCT
gujaf-189	34	8	usmanu	usmanu	PROPN
gujaf-189	34	9	danfodiyo	danfodiyo	PROPN
gujaf-189	34	10	university	university	PROPN
gujaf-189	34	11	,	,	PUNCT
gujaf-189	34	12	sokoto	sokoto	PROPN
gujaf-189	34	13	state	state	PROPN
gujaf-189	34	14	.	.	PUNCT
gujaf-189	35	1	prof	prof	PROPN
gujaf-189	35	2	.	.	PUNCT
gujaf-189	36	1	salisu	salisu	PROPN
gujaf-189	36	2	abubakar	abubakar	PROPN
gujaf-189	36	3	department	department	PROPN
gujaf-189	36	4	of	of	ADP
gujaf-189	36	5	accounting	accounting	NOUN
gujaf-189	36	6	,	,	PUNCT
gujaf-189	36	7	ahmadu	ahmadu	PROPN
gujaf-189	36	8	bello	bello	PROPN
gujaf-189	36	9	university	university	PROPN
gujaf-189	36	10	zaria	zaria	PROPN
gujaf-189	36	11	,	,	PUNCT
gujaf-189	36	12	kaduna	kaduna	PROPN
gujaf-189	36	13	state	state	PROPN
gujaf-189	36	14	.	.	PUNCT
gujaf-189	37	1	dr	dr	PROPN
gujaf-189	37	2	.	.	PROPN
gujaf-189	37	3	isaq	isaq	PROPN
gujaf-189	37	4	alhaji	alhaji	PROPN
gujaf-189	37	5	samaila	samaila	PROPN
gujaf-189	37	6	department	department	PROPN
gujaf-189	37	7	of	of	ADP
gujaf-189	37	8	accounting	accounting	PROPN
gujaf-189	37	9	,	,	PUNCT
gujaf-189	37	10	bayero	bayero	PROPN
gujaf-189	37	11	university	university	NOUN
gujaf-189	37	12	,	,	PUNCT
gujaf-189	37	13	kano	kano	PROPN
gujaf-189	37	14	state	state	PROPN
gujaf-189	37	15	.	.	PUNCT
gujaf-189	38	1	prof	prof	PROPN
gujaf-189	38	2	.	.	PUNCT
gujaf-189	39	1	fatima	fatima	PROPN
gujaf-189	39	2	alfa	alfa	PROPN
gujaf-189	39	3	department	department	PROPN
gujaf-189	39	4	of	of	ADP
gujaf-189	39	5	accounting	accounting	PROPN
gujaf-189	39	6	,	,	PUNCT
gujaf-189	39	7	university	university	NOUN
gujaf-189	39	8	of	of	ADP
gujaf-189	39	9	maiduguri	maiduguri	PROPN
gujaf-189	39	10	,	,	PUNCT
gujaf-189	39	11	borno	borno	PROPN
gujaf-189	39	12	state	state	PROPN
gujaf-189	39	13	.	.	PUNCT
gujaf-189	40	1	gusau	gusau	PROPN
gujaf-189	40	2	journal	journal	PROPN
gujaf-189	40	3	of	of	ADP
gujaf-189	40	4	accounting	accounting	NOUN
gujaf-189	40	5	and	and	CCONJ
gujaf-189	40	6	finance	finance	NOUN
gujaf-189	40	7	,	,	PUNCT
gujaf-189	40	8	vol	vol	NOUN
gujaf-189	40	9	.	.	PROPN
gujaf-189	40	10	3	3	NUM
gujaf-189	40	11	,	,	PUNCT
gujaf-189	40	12	issue	issue	NOUN
gujaf-189	40	13	3	3	NUM
gujaf-189	40	14	,	,	PUNCT
gujaf-189	40	15	october	october	PROPN
gujaf-189	40	16	,	,	PUNCT
gujaf-189	40	17	2022	2022	NUM
gujaf-189	40	18	v	v	ADP
gujaf-189	40	19	dr	dr	PROPN
gujaf-189	40	20	.	.	PROPN
gujaf-189	40	21	sunusi	sunusi	PROPN
gujaf-189	40	22	sa'ad	sa'ad	PROPN
gujaf-189	40	23	ahmad	ahmad	PROPN
gujaf-189	40	24	department	department	PROPN
gujaf-189	40	25	of	of	ADP
gujaf-189	40	26	accounting	accounting	PROPN
gujaf-189	40	27	,	,	PUNCT
gujaf-189	40	28	federal	federal	ADJ
gujaf-189	40	29	university	university	NOUN
gujaf-189	40	30	dutse	dutse	NOUN
gujaf-189	40	31	,	,	PUNCT
gujaf-189	40	32	jigawa	jigawa	PROPN
gujaf-189	40	33	state	state	PROPN
gujaf-189	40	34	.	.	PUNCT
gujaf-189	41	1	dr	dr	PROPN
gujaf-189	41	2	.	.	PROPN
gujaf-189	41	3	nasiru	nasiru	PROPN
gujaf-189	41	4	a.	a.	PROPN
gujaf-189	41	5	ka’oje	ka’oje	PROPN
gujaf-189	41	6	department	department	PROPN
gujaf-189	41	7	of	of	ADP
gujaf-189	41	8	accounting	accounting	PROPN
gujaf-189	41	9	,	,	PUNCT
gujaf-189	41	10	usmanu	usmanu	PROPN
gujaf-189	41	11	danfodiyo	danfodiyo	PROPN
gujaf-189	41	12	university	university	PROPN
gujaf-189	41	13	sokoto	sokoto	PROPN
gujaf-189	41	14	state	state	PROPN
gujaf-189	41	15	.	.	PUNCT
gujaf-189	42	1	dr	dr	PROPN
gujaf-189	42	2	.	.	PROPN
gujaf-189	42	3	aminu	aminu	PROPN
gujaf-189	42	4	abdullahi	abdullahi	PROPN
gujaf-189	42	5	department	department	PROPN
gujaf-189	42	6	of	of	ADP
gujaf-189	42	7	accounting	accounting	PROPN
gujaf-189	42	8	,	,	PUNCT
gujaf-189	42	9	usmanu	usmanu	PROPN
gujaf-189	42	10	danfodiyo	danfodiyo	PROPN
gujaf-189	42	11	university	university	PROPN
gujaf-189	42	12	sokoto	sokoto	PROPN
gujaf-189	42	13	,	,	PUNCT
gujaf-189	42	14	state	state	PROPN
gujaf-189	42	15	.	.	PUNCT
gujaf-189	43	1	dr	dr	PROPN
gujaf-189	43	2	.	.	PROPN
gujaf-189	43	3	onipe	onipe	PROPN
gujaf-189	43	4	adebenege	adebenege	PROPN
gujaf-189	43	5	yahaya	yahaya	PROPN
gujaf-189	43	6	department	department	PROPN
gujaf-189	43	7	of	of	ADP
gujaf-189	43	8	accounting	accounting	PROPN
gujaf-189	43	9	,	,	PUNCT
gujaf-189	43	10	nigerian	nigerian	ADJ
gujaf-189	43	11	defence	defence	PROPN
gujaf-189	43	12	academy	academy	PROPN
gujaf-189	43	13	,	,	PUNCT
gujaf-189	43	14	kaduna	kaduna	PROPN
gujaf-189	43	15	state	state	PROPN
gujaf-189	43	16	.	.	PUNCT
gujaf-189	44	1	dr	dr	PROPN
gujaf-189	44	2	.	.	PROPN
gujaf-189	44	3	saidu	saidu	PROPN
gujaf-189	44	4	adamu	adamu	PROPN
gujaf-189	44	5	department	department	PROPN
gujaf-189	44	6	of	of	ADP
gujaf-189	44	7	accounting	accounting	PROPN
gujaf-189	44	8	,	,	PUNCT
gujaf-189	44	9	federal	federal	ADJ
gujaf-189	44	10	university	university	PROPN
gujaf-189	44	11	of	of	ADP
gujaf-189	44	12	kashere	kashere	PROPN
gujaf-189	44	13	,	,	PUNCT
gujaf-189	44	14	gombe	gombe	ADJ
gujaf-189	44	15	state	state	NOUN
gujaf-189	44	16	.	.	PUNCT
gujaf-189	45	1	dr	dr	PROPN
gujaf-189	45	2	.	.	PROPN
gujaf-189	45	3	nasiru	nasiru	PROPN
gujaf-189	45	4	yunusa	yunusa	PROPN
gujaf-189	45	5	department	department	PROPN
gujaf-189	45	6	of	of	ADP
gujaf-189	45	7	accounting	accounting	NOUN
gujaf-189	45	8	,	,	PUNCT
gujaf-189	45	9	ahmadu	ahmadu	PROPN
gujaf-189	45	10	bello	bello	PROPN
gujaf-189	45	11	university	university	PROPN
gujaf-189	45	12	zaria	zaria	PROPN
gujaf-189	45	13	.	.	PUNCT
gujaf-189	46	1	dr	dr	PROPN
gujaf-189	46	2	.	.	PROPN
gujaf-189	46	3	aisha	aisha	PROPN
gujaf-189	46	4	nuhu	nuhu	PROPN
gujaf-189	46	5	muhammad	muhammad	PROPN
gujaf-189	46	6	department	department	PROPN
gujaf-189	46	7	of	of	ADP
gujaf-189	46	8	accounting	accounting	PROPN
gujaf-189	46	9	,	,	PUNCT
gujaf-189	46	10	ahmadu	ahmadu	PROPN
gujaf-189	46	11	bello	bello	PROPN
gujaf-189	46	12	university	university	PROPN
gujaf-189	46	13	zaria	zaria	PROPN
gujaf-189	46	14	.	.	PUNCT
gujaf-189	47	1	dr	dr	PROPN
gujaf-189	47	2	.	.	PROPN
gujaf-189	47	3	lawal	lawal	PROPN
gujaf-189	47	4	muhammad	muhammad	PROPN
gujaf-189	47	5	department	department	PROPN
gujaf-189	47	6	of	of	ADP
gujaf-189	47	7	accounting	accounting	PROPN
gujaf-189	47	8	,	,	PUNCT
gujaf-189	47	9	ahmadu	ahmadu	PROPN
gujaf-189	47	10	bello	bello	PROPN
gujaf-189	47	11	university	university	PROPN
gujaf-189	47	12	zaria	zaria	PROPN
gujaf-189	47	13	.	.	PUNCT
gujaf-189	48	1	dr	dr	PROPN
gujaf-189	48	2	.	.	PROPN
gujaf-189	48	3	farouk	farouk	PROPN
gujaf-189	48	4	adeiza	adeiza	PROPN
gujaf-189	48	5	school	school	PROPN
gujaf-189	48	6	of	of	ADP
gujaf-189	48	7	business	business	NOUN
gujaf-189	48	8	and	and	CCONJ
gujaf-189	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-189	48	10	,	,	PUNCT
gujaf-189	48	11	american	american	PROPN
gujaf-189	48	12	university	university	PROPN
gujaf-189	48	13	of	of	ADP
gujaf-189	48	14	nigeria	nigeria	PROPN
gujaf-189	48	15	,	,	PUNCT
gujaf-189	48	16	yola	yola	PROPN
gujaf-189	48	17	.	.	PUNCT
gujaf-189	49	1	dr	dr	PROPN
gujaf-189	49	2	.	.	PROPN
gujaf-189	49	3	bashir	bashir	PROPN
gujaf-189	49	4	umar	umar	PROPN
gujaf-189	49	5	farouk	farouk	PROPN
gujaf-189	49	6	department	department	PROPN
gujaf-189	49	7	of	of	ADP
gujaf-189	49	8	economics	economic	NOUN
gujaf-189	49	9	,	,	PUNCT
gujaf-189	49	10	federal	federal	ADJ
gujaf-189	49	11	university	university	NOUN
gujaf-189	49	12	gusau	gusau	PROPN
gujaf-189	49	13	,	,	PUNCT
gujaf-189	49	14	zamfara	zamfara	PROPN
gujaf-189	49	15	state	state	PROPN
gujaf-189	49	16	.	.	PUNCT
gujaf-189	50	1	dr	dr	PROPN
gujaf-189	50	2	emmanuel	emmanuel	PROPN
gujaf-189	50	3	omokhuale	omokhuale	PROPN
gujaf-189	50	4	department	department	PROPN
gujaf-189	50	5	of	of	ADP
gujaf-189	50	6	mathematics	mathematics	PROPN
gujaf-189	50	7	,	,	PUNCT
gujaf-189	50	8	federal	federal	ADJ
gujaf-189	50	9	university	university	NOUN
gujaf-189	50	10	gusau	gusau	NOUN
gujaf-189	50	11	,	,	PUNCT
gujaf-189	50	12	zamfara	zamfara	PROPN
gujaf-189	50	13	.	.	PUNCT
gujaf-189	51	1	state	state	PROPN
gujaf-189	51	2	gusau	gusau	PROPN
gujaf-189	51	3	journal	journal	PROPN
gujaf-189	51	4	of	of	ADP
gujaf-189	51	5	accounting	accounting	NOUN
gujaf-189	51	6	and	and	CCONJ
gujaf-189	51	7	finance	finance	NOUN
gujaf-189	51	8	,	,	PUNCT
gujaf-189	51	9	vol	vol	NOUN
gujaf-189	51	10	.	.	PROPN
gujaf-189	51	11	3	3	NUM
gujaf-189	51	12	,	,	PUNCT
gujaf-189	51	13	issue	issue	NOUN
gujaf-189	51	14	3	3	NUM
gujaf-189	51	15	,	,	PUNCT
gujaf-189	51	16	october	october	PROPN
gujaf-189	51	17	,	,	PUNCT
gujaf-189	51	18	2022	2022	NUM
gujaf-189	51	19	vi	vi	PROPN
gujaf-189	51	20	advisory	advisory	NOUN
gujaf-189	51	21	board	board	NOUN
gujaf-189	51	22	members	member	NOUN
gujaf-189	51	23	prof	prof	PROPN
gujaf-189	51	24	.	.	PUNCT
gujaf-189	52	1	kabiru	kabiru	PROPN
gujaf-189	52	2	isah	isah	PROPN
gujaf-189	52	3	dandago	dandago	PROPN
gujaf-189	52	4	,	,	PUNCT
gujaf-189	52	5	bayero	bayero	PROPN
gujaf-189	52	6	university	university	PROPN
gujaf-189	52	7	kano	kano	PROPN
gujaf-189	52	8	,	,	PUNCT
gujaf-189	52	9	kano	kano	PROPN
gujaf-189	52	10	state	state	PROPN
gujaf-189	52	11	.	.	PUNCT
gujaf-189	53	1	prof	prof	PROPN
gujaf-189	53	2	a	a	DET
gujaf-189	53	3	m	m	NOUN
gujaf-189	53	4	bashir	bashir	NOUN
gujaf-189	53	5	,	,	PUNCT
gujaf-189	53	6	usmanu	usmanu	PROPN
gujaf-189	53	7	danfodiyo	danfodiyo	PROPN
gujaf-189	53	8	university	university	PROPN
gujaf-189	53	9	sokoto	sokoto	PROPN
gujaf-189	53	10	,	,	PUNCT
gujaf-189	53	11	sokoto	sokoto	PROPN
gujaf-189	53	12	state	state	PROPN
gujaf-189	53	13	.	.	PUNCT
gujaf-189	54	1	prof	prof	PROPN
gujaf-189	54	2	.	.	PUNCT
gujaf-189	55	1	muhammad	muhammad	PROPN
gujaf-189	55	2	tanko	tanko	PROPN
gujaf-189	55	3	,	,	PUNCT
gujaf-189	55	4	kaduna	kaduna	PROPN
gujaf-189	55	5	state	state	PROPN
gujaf-189	55	6	university	university	PROPN
gujaf-189	55	7	,	,	PUNCT
gujaf-189	55	8	kaduna	kaduna	PROPN
gujaf-189	55	9	.	.	PROPN
gujaf-189	55	10	prof	prof	PROPN
gujaf-189	55	11	.	.	PUNCT
gujaf-189	55	12	bayero	bayero	PROPN
gujaf-189	56	1	a	a	DET
gujaf-189	56	2	m	m	NOUN
gujaf-189	56	3	sabir	sabir	NOUN
gujaf-189	56	4	,	,	PUNCT
gujaf-189	56	5	usmanu	usmanu	PROPN
gujaf-189	56	6	danfodiyo	danfodiyo	PROPN
gujaf-189	56	7	university	university	PROPN
gujaf-189	56	8	sokoto	sokoto	PROPN
gujaf-189	56	9	,	,	PUNCT
gujaf-189	56	10	sokoto	sokoto	PROPN
gujaf-189	56	11	state	state	PROPN
gujaf-189	56	12	.	.	PUNCT
gujaf-189	57	1	prof	prof	PROPN
gujaf-189	57	2	.	.	PUNCT
gujaf-189	58	1	aliyu	aliyu	PROPN
gujaf-189	58	2	sulaiman	sulaiman	PROPN
gujaf-189	58	3	kantudu	kantudu	PROPN
gujaf-189	58	4	,	,	PUNCT
gujaf-189	58	5	bayero	bayero	PROPN
gujaf-189	58	6	university	university	PROPN
gujaf-189	58	7	kano	kano	PROPN
gujaf-189	58	8	,	,	PUNCT
gujaf-189	58	9	kano	kano	PROPN
gujaf-189	58	10	state	state	PROPN
gujaf-189	58	11	.	.	PUNCT
gujaf-189	59	1	editorial	editorial	PROPN
gujaf-189	59	2	secretary	secretary	PROPN
gujaf-189	59	3	usman	usman	PROPN
gujaf-189	59	4	muhammad	muhammad	PROPN
gujaf-189	59	5	adam	adam	PROPN
gujaf-189	59	6	department	department	PROPN
gujaf-189	59	7	of	of	ADP
gujaf-189	59	8	accounting	accounting	NOUN
gujaf-189	59	9	and	and	CCONJ
gujaf-189	59	10	finance	finance	NOUN
gujaf-189	59	11	,	,	PUNCT
gujaf-189	59	12	federal	federal	ADJ
gujaf-189	59	13	university	university	NOUN
gujaf-189	59	14	gusau	gusau	PROPN
gujaf-189	59	15	,	,	PUNCT
gujaf-189	59	16	zamfara	zamfara	PROPN
gujaf-189	59	17	state	state	PROPN
gujaf-189	59	18	.	.	PUNCT
gujaf-189	60	1	gusau	gusau	PROPN
gujaf-189	60	2	journal	journal	PROPN
gujaf-189	60	3	of	of	ADP
gujaf-189	60	4	accounting	accounting	NOUN
gujaf-189	60	5	and	and	CCONJ
gujaf-189	60	6	finance	finance	NOUN
gujaf-189	60	7	,	,	PUNCT
gujaf-189	60	8	vol	vol	NOUN
gujaf-189	60	9	.	.	PROPN
gujaf-189	60	10	3	3	NUM
gujaf-189	60	11	,	,	PUNCT
gujaf-189	60	12	issue	issue	NOUN
gujaf-189	60	13	3	3	NUM
gujaf-189	60	14	,	,	PUNCT
gujaf-189	60	15	october	october	PROPN
gujaf-189	60	16	,	,	PUNCT
gujaf-189	60	17	2022	2022	NUM
gujaf-189	60	18	vii	vii	PROPN
gujaf-189	60	19	call	call	NOUN
gujaf-189	60	20	for	for	ADP
gujaf-189	60	21	papers	paper	NOUN
gujaf-189	60	22	the	the	DET
gujaf-189	60	23	editorial	editorial	ADJ
gujaf-189	60	24	board	board	NOUN
gujaf-189	60	25	of	of	ADP
gujaf-189	60	26	gusau	gusau	PROPN
gujaf-189	60	27	journal	journal	PROPN
gujaf-189	60	28	of	of	ADP
gujaf-189	60	29	accounting	accounting	NOUN
gujaf-189	60	30	and	and	CCONJ
gujaf-189	60	31	finance	finance	NOUN
gujaf-189	60	32	(	(	PUNCT
gujaf-189	60	33	gujaf	gujaf	NOUN
gujaf-189	60	34	)	)	PUNCT
gujaf-189	60	35	is	be	AUX
gujaf-189	60	36	hereby	hereby	ADV
gujaf-189	60	37	inviting	invite	VERB
gujaf-189	60	38	authors	author	NOUN
gujaf-189	60	39	to	to	PART
gujaf-189	60	40	submit	submit	VERB
gujaf-189	60	41	their	their	PRON
gujaf-189	60	42	unpublished	unpublished	ADJ
gujaf-189	60	43	manuscript	manuscript	NOUN
gujaf-189	60	44	for	for	ADP
gujaf-189	60	45	publication	publication	NOUN
gujaf-189	60	46	.	.	PUNCT
gujaf-189	61	1	the	the	DET
gujaf-189	61	2	journal	journal	NOUN
gujaf-189	61	3	is	be	AUX
gujaf-189	61	4	published	publish	VERB
gujaf-189	61	5	in	in	ADP
gujaf-189	61	6	two	two	NUM
gujaf-189	61	7	issues	issue	NOUN
gujaf-189	61	8	of	of	ADP
gujaf-189	61	9	april	april	PROPN
gujaf-189	61	10	and	and	CCONJ
gujaf-189	61	11	october	october	PROPN
gujaf-189	61	12	annually	annually	ADV
gujaf-189	61	13	.	.	PUNCT
gujaf-189	62	1	gujaf	gujaf	NOUN
gujaf-189	62	2	is	be	AUX
gujaf-189	62	3	a	a	DET
gujaf-189	62	4	double	double	ADJ
gujaf-189	62	5	-	-	PUNCT
gujaf-189	62	6	blind	blind	ADJ
gujaf-189	62	7	peer	peer	NOUN
gujaf-189	62	8	reviewed	review	VERB
gujaf-189	62	9	journal	journal	NOUN
gujaf-189	62	10	published	publish	VERB
gujaf-189	62	11	by	by	ADP
gujaf-189	62	12	the	the	DET
gujaf-189	62	13	department	department	NOUN
gujaf-189	62	14	of	of	ADP
gujaf-189	62	15	accounting	accounting	NOUN
gujaf-189	62	16	and	and	CCONJ
gujaf-189	62	17	finance	finance	NOUN
gujaf-189	62	18	,	,	PUNCT
gujaf-189	62	19	faculty	faculty	NOUN
gujaf-189	62	20	of	of	ADP
gujaf-189	62	21	management	management	NOUN
gujaf-189	62	22	and	and	CCONJ
gujaf-189	62	23	social	social	ADJ
gujaf-189	62	24	sciences	science	NOUN
gujaf-189	62	25	,	,	PUNCT
gujaf-189	62	26	federal	federal	ADJ
gujaf-189	62	27	university	university	NOUN
gujaf-189	62	28	gusau	gusau	NOUN
gujaf-189	62	29	,	,	PUNCT
gujaf-189	62	30	zamfara	zamfara	PROPN
gujaf-189	62	31	state	state	PROPN
gujaf-189	62	32	nigeria	nigeria	PROPN
gujaf-189	62	33	the	the	DET
gujaf-189	62	34	journal	journal	PROPN
gujaf-189	62	35	accepts	accept	VERB
gujaf-189	62	36	papers	paper	NOUN
gujaf-189	62	37	in	in	ADP
gujaf-189	62	38	all	all	DET
gujaf-189	62	39	areas	area	NOUN
gujaf-189	62	40	of	of	ADP
gujaf-189	62	41	accounting	accounting	NOUN
gujaf-189	62	42	and	and	CCONJ
gujaf-189	62	43	finance	finance	NOUN
gujaf-189	62	44	for	for	ADP
gujaf-189	62	45	publication	publication	NOUN
gujaf-189	62	46	which	which	PRON
gujaf-189	62	47	include	include	VERB
gujaf-189	62	48	:	:	PUNCT
gujaf-189	62	49	accounting	accounting	NOUN
gujaf-189	62	50	standards	standard	NOUN
gujaf-189	62	51	,	,	PUNCT
gujaf-189	62	52	accounting	account	VERB
gujaf-189	62	53	information	information	NOUN
gujaf-189	62	54	system	system	NOUN
gujaf-189	62	55	,	,	PUNCT
gujaf-189	62	56	financial	financial	ADJ
gujaf-189	62	57	reporting	reporting	NOUN
gujaf-189	62	58	,	,	PUNCT
gujaf-189	62	59	earnings	earning	NOUN
gujaf-189	62	60	management	management	NOUN
gujaf-189	62	61	,	,	PUNCT
gujaf-189	62	62	,	,	PUNCT
gujaf-189	62	63	auditing	auditing	NOUN
gujaf-189	62	64	and	and	CCONJ
gujaf-189	62	65	investigation	investigation	NOUN
gujaf-189	62	66	,	,	PUNCT
gujaf-189	62	67	auditing	auditing	NOUN
gujaf-189	62	68	and	and	CCONJ
gujaf-189	62	69	standards	standard	NOUN
gujaf-189	62	70	,	,	PUNCT
gujaf-189	62	71	public	public	ADJ
gujaf-189	62	72	sector	sector	NOUN
gujaf-189	62	73	accounting	accounting	NOUN
gujaf-189	62	74	and	and	CCONJ
gujaf-189	62	75	auditing	auditing	NOUN
gujaf-189	62	76	,	,	PUNCT
gujaf-189	62	77	taxation	taxation	NOUN
gujaf-189	62	78	and	and	CCONJ
gujaf-189	62	79	revenue	revenue	NOUN
gujaf-189	62	80	administration	administration	NOUN
gujaf-189	62	81	,	,	PUNCT
gujaf-189	62	82	corporate	corporate	ADJ
gujaf-189	62	83	governance	governance	NOUN
gujaf-189	62	84	issues	issue	NOUN
gujaf-189	62	85	,	,	PUNCT
gujaf-189	62	86	corporate	corporate	ADJ
gujaf-189	62	87	social	social	ADJ
gujaf-189	62	88	responsibility	responsibility	NOUN
gujaf-189	62	89	,	,	PUNCT
gujaf-189	62	90	sustainability	sustainability	NOUN
gujaf-189	62	91	and	and	CCONJ
gujaf-189	62	92	environmental	environmental	ADJ
gujaf-189	62	93	reporting	reporting	NOUN
gujaf-189	62	94	issue	issue	NOUN
gujaf-189	62	95	,	,	PUNCT
gujaf-189	62	96	information	information	NOUN
gujaf-189	62	97	and	and	CCONJ
gujaf-189	62	98	communication	communication	NOUN
gujaf-189	62	99	technology	technology	NOUN
gujaf-189	62	100	issues	issue	NOUN
gujaf-189	62	101	,	,	PUNCT
gujaf-189	62	102	bankruptcy	bankruptcy	NOUN
gujaf-189	62	103	prediction	prediction	NOUN
gujaf-189	62	104	,	,	PUNCT
gujaf-189	62	105	corporate	corporate	ADJ
gujaf-189	62	106	finance	finance	NOUN
gujaf-189	62	107	,	,	PUNCT
gujaf-189	62	108	personal	personal	ADJ
gujaf-189	62	109	finance	finance	NOUN
gujaf-189	62	110	,	,	PUNCT
gujaf-189	62	111	merger	merger	NOUN
gujaf-189	62	112	and	and	CCONJ
gujaf-189	62	113	acquisitions	acquisition	NOUN
gujaf-189	62	114	,	,	PUNCT
gujaf-189	62	115	capital	capital	NOUN
gujaf-189	62	116	structure	structure	NOUN
gujaf-189	62	117	,	,	PUNCT
gujaf-189	62	118	working	work	VERB
gujaf-189	62	119	capital	capital	NOUN
gujaf-189	62	120	management	management	NOUN
gujaf-189	62	121	,	,	PUNCT
gujaf-189	62	122	enterprises	enterprise	NOUN
gujaf-189	62	123	risk	risk	NOUN
gujaf-189	62	124	management	management	NOUN
gujaf-189	62	125	,	,	PUNCT
gujaf-189	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-189	62	127	,	,	PUNCT
gujaf-189	62	128	international	international	ADJ
gujaf-189	62	129	business	business	NOUN
gujaf-189	62	130	accounting	accounting	NOUN
gujaf-189	62	131	and	and	CCONJ
gujaf-189	62	132	finance	finance	NOUN
gujaf-189	62	133	,	,	PUNCT
gujaf-189	62	134	banking	banking	NOUN
gujaf-189	62	135	crises	crisis	NOUN
gujaf-189	62	136	,	,	PUNCT
gujaf-189	62	137	bank	bank	NOUN
gujaf-189	62	138	’s	’s	PART
gujaf-189	62	139	profitability	profitability	NOUN
gujaf-189	62	140	,	,	PUNCT
gujaf-189	62	141	risk	risk	NOUN
gujaf-189	62	142	and	and	CCONJ
gujaf-189	62	143	insurance	insurance	NOUN
gujaf-189	62	144	issue	issue	NOUN
gujaf-189	62	145	,	,	PUNCT
gujaf-189	62	146	islamic	islamic	ADJ
gujaf-189	62	147	finance	finance	NOUN
gujaf-189	62	148	,	,	PUNCT
gujaf-189	62	149	conventional	conventional	ADJ
gujaf-189	62	150	and	and	CCONJ
gujaf-189	62	151	islamic	islamic	ADJ
gujaf-189	62	152	banks	bank	NOUN
gujaf-189	62	153	and	and	CCONJ
gujaf-189	62	154	so	so	ADV
gujaf-189	62	155	forth	forth	ADV
gujaf-189	62	156	.	.	PUNCT
gujaf-189	63	1	guidelines	guideline	NOUN
gujaf-189	63	2	for	for	ADP
gujaf-189	63	3	submission	submission	NOUN
gujaf-189	63	4	and	and	CCONJ
gujaf-189	63	5	manuscript	manuscript	NOUN
gujaf-189	63	6	format	format	VERB
gujaf-189	63	7	the	the	DET
gujaf-189	63	8	submission	submission	NOUN
gujaf-189	63	9	language	language	NOUN
gujaf-189	63	10	is	be	AUX
gujaf-189	63	11	english	english	PROPN
gujaf-189	63	12	and	and	CCONJ
gujaf-189	63	13	must	must	AUX
gujaf-189	63	14	be	be	AUX
gujaf-189	63	15	a	a	DET
gujaf-189	63	16	well	well	ADV
gujaf-189	63	17	-	-	PUNCT
gujaf-189	63	18	researched	research	VERB
gujaf-189	63	19	original	original	ADJ
gujaf-189	63	20	manuscript	manuscript	NOUN
gujaf-189	63	21	that	that	PRON
gujaf-189	63	22	has	have	AUX
gujaf-189	63	23	not	not	PART
gujaf-189	63	24	previously	previously	ADV
gujaf-189	63	25	been	be	AUX
gujaf-189	63	26	submitted	submit	VERB
gujaf-189	63	27	elsewhere	elsewhere	ADV
gujaf-189	63	28	for	for	ADP
gujaf-189	63	29	publication	publication	NOUN
gujaf-189	63	30	.	.	PUNCT
gujaf-189	64	1	the	the	DET
gujaf-189	64	2	paper	paper	NOUN
gujaf-189	64	3	should	should	AUX
gujaf-189	64	4	not	not	PART
gujaf-189	64	5	exceed	exceed	VERB
gujaf-189	64	6	more	more	ADJ
gujaf-189	64	7	than	than	ADP
gujaf-189	64	8	15	15	NUM
gujaf-189	64	9	pages	page	NOUN
gujaf-189	64	10	on	on	ADP
gujaf-189	64	11	a4	a4	NOUN
gujaf-189	64	12	type	type	NOUN
gujaf-189	64	13	paper	paper	NOUN
gujaf-189	64	14	in	in	ADP
gujaf-189	64	15	ms	ms	ADJ
gujaf-189	64	16	-	-	PUNCT
gujaf-189	64	17	word	word	NOUN
gujaf-189	64	18	format	format	NOUN
gujaf-189	64	19	,	,	PUNCT
gujaf-189	64	20	1.5	1.5	NUM
gujaf-189	64	21	-	-	PUNCT
gujaf-189	64	22	line	line	NOUN
gujaf-189	64	23	spacing	spacing	NOUN
gujaf-189	64	24	,	,	PUNCT
gujaf-189	64	25	12	12	NUM
gujaf-189	64	26	font	font	NOUN
gujaf-189	64	27	size	size	NOUN
gujaf-189	64	28	in	in	ADP
gujaf-189	64	29	times	time	NOUN
gujaf-189	64	30	new	new	ADJ
gujaf-189	64	31	roman	roman	NOUN
gujaf-189	64	32	.	.	PUNCT
gujaf-189	65	1	manuscript	manuscript	NOUN
gujaf-189	65	2	should	should	AUX
gujaf-189	65	3	be	be	AUX
gujaf-189	65	4	tested	test	VERB
gujaf-189	65	5	for	for	ADP
gujaf-189	65	6	plagiarism	plagiarism	NOUN
gujaf-189	65	7	before	before	ADP
gujaf-189	65	8	submission	submission	NOUN
gujaf-189	65	9	,	,	PUNCT
gujaf-189	65	10	as	as	SCONJ
gujaf-189	65	11	the	the	DET
gujaf-189	65	12	maximum	maximum	ADJ
gujaf-189	65	13	similarity	similarity	NOUN
gujaf-189	65	14	index	index	NOUN
gujaf-189	65	15	acceptable	acceptable	ADJ
gujaf-189	65	16	by	by	ADP
gujaf-189	65	17	gujaf	gujaf	NOUN
gujaf-189	65	18	is	be	AUX
gujaf-189	65	19	25	25	NUM
gujaf-189	65	20	percent	percent	NOUN
gujaf-189	65	21	.	.	PUNCT
gujaf-189	66	1	furthermore	furthermore	ADV
gujaf-189	66	2	,	,	PUNCT
gujaf-189	66	3	the	the	DET
gujaf-189	66	4	length	length	NOUN
gujaf-189	66	5	of	of	ADP
gujaf-189	66	6	a	a	DET
gujaf-189	66	7	complete	complete	ADJ
gujaf-189	66	8	article	article	NOUN
gujaf-189	66	9	should	should	AUX
gujaf-189	66	10	not	not	PART
gujaf-189	66	11	exceed	exceed	VERB
gujaf-189	66	12	5000	5000	NUM
gujaf-189	66	13	words	word	NOUN
gujaf-189	66	14	including	include	VERB
gujaf-189	66	15	an	an	DET
gujaf-189	66	16	abstract	abstract	NOUN
gujaf-189	66	17	of	of	ADP
gujaf-189	66	18	not	not	PART
gujaf-189	66	19	more	more	ADJ
gujaf-189	66	20	than	than	ADP
gujaf-189	66	21	250	250	NUM
gujaf-189	66	22	words	word	NOUN
gujaf-189	66	23	with	with	ADP
gujaf-189	66	24	a	a	DET
gujaf-189	66	25	minimum	minimum	NOUN
gujaf-189	66	26	of	of	ADP
gujaf-189	66	27	four	four	NUM
gujaf-189	66	28	key	key	ADJ
gujaf-189	66	29	words	word	NOUN
gujaf-189	66	30	immediately	immediately	ADV
gujaf-189	66	31	after	after	ADP
gujaf-189	66	32	the	the	DET
gujaf-189	66	33	abstract	abstract	NOUN
gujaf-189	66	34	.	.	PUNCT
gujaf-189	67	1	all	all	DET
gujaf-189	67	2	references	reference	NOUN
gujaf-189	67	3	including	include	VERB
gujaf-189	67	4	in	in	ADP
gujaf-189	67	5	text	text	NOUN
gujaf-189	67	6	citation	citation	NOUN
gujaf-189	67	7	and	and	CCONJ
gujaf-189	67	8	reference	reference	NOUN
gujaf-189	67	9	list	list	NOUN
gujaf-189	67	10	,	,	PUNCT
gujaf-189	67	11	tables	table	NOUN
gujaf-189	67	12	and	and	CCONJ
gujaf-189	67	13	figures	figure	NOUN
gujaf-189	67	14	should	should	AUX
gujaf-189	67	15	be	be	AUX
gujaf-189	67	16	in	in	ADP
gujaf-189	67	17	line	line	NOUN
gujaf-189	67	18	with	with	ADP
gujaf-189	67	19	apa	apa	PROPN
gujaf-189	67	20	7th	7th	PROPN
gujaf-189	67	21	edition	edition	NOUN
gujaf-189	67	22	publication	publication	NOUN
gujaf-189	67	23	manual	manual	NOUN
gujaf-189	67	24	.	.	PUNCT
gujaf-189	68	1	finally	finally	ADV
gujaf-189	68	2	,	,	PUNCT
gujaf-189	68	3	manuscript	manuscript	NOUN
gujaf-189	68	4	should	should	AUX
gujaf-189	68	5	be	be	AUX
gujaf-189	68	6	send	send	VERB
gujaf-189	68	7	to	to	ADP
gujaf-189	68	8	our	our	PRON
gujaf-189	68	9	email	email	NOUN
gujaf-189	68	10	address	address	NOUN
gujaf-189	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-189	68	12	and	and	CCONJ
gujaf-189	68	13	a	a	DET
gujaf-189	68	14	copy	copy	NOUN
gujaf-189	68	15	to	to	ADP
gujaf-189	68	16	our	our	PRON
gujaf-189	68	17	website	website	NOUN
gujaf-189	68	18	on	on	ADP
gujaf-189	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-189	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-189	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-189	69	2	gusau	gusau	ADJ
gujaf-189	69	3	journal	journal	NOUN
gujaf-189	69	4	of	of	ADP
gujaf-189	69	5	accounting	accounting	NOUN
gujaf-189	69	6	and	and	CCONJ
gujaf-189	69	7	finance	finance	NOUN
gujaf-189	69	8	,	,	PUNCT
gujaf-189	69	9	vol	vol	NOUN
gujaf-189	69	10	.	.	PROPN
gujaf-189	69	11	3	3	NUM
gujaf-189	69	12	,	,	PUNCT
gujaf-189	69	13	issue	issue	NOUN
gujaf-189	69	14	3	3	NUM
gujaf-189	69	15	,	,	PUNCT
gujaf-189	69	16	october	october	PROPN
gujaf-189	69	17	,	,	PUNCT
gujaf-189	69	18	2022	2022	NUM
gujaf-189	69	19	viii	viii	ADJ
gujaf-189	69	20	publication	publication	NOUN
gujaf-189	69	21	procedure	procedure	NOUN
gujaf-189	69	22	after	after	ADP
gujaf-189	69	23	receiving	receive	VERB
gujaf-189	69	24	a	a	DET
gujaf-189	69	25	manuscript	manuscript	NOUN
gujaf-189	69	26	that	that	PRON
gujaf-189	69	27	is	be	AUX
gujaf-189	69	28	within	within	ADP
gujaf-189	69	29	the	the	DET
gujaf-189	69	30	similarity	similarity	NOUN
gujaf-189	69	31	index	index	NOUN
gujaf-189	69	32	threshold	threshold	NOUN
gujaf-189	69	33	,	,	PUNCT
gujaf-189	69	34	a	a	DET
gujaf-189	69	35	confirmation	confirmation	NOUN
gujaf-189	69	36	email	email	NOUN
gujaf-189	69	37	will	will	AUX
gujaf-189	69	38	be	be	AUX
gujaf-189	69	39	send	send	VERB
gujaf-189	69	40	together	together	ADV
gujaf-189	69	41	with	with	ADP
gujaf-189	69	42	a	a	DET
gujaf-189	69	43	request	request	NOUN
gujaf-189	69	44	to	to	PART
gujaf-189	69	45	pay	pay	VERB
gujaf-189	69	46	a	a	DET
gujaf-189	69	47	review	review	NOUN
gujaf-189	69	48	proceeding	proceeding	NOUN
gujaf-189	69	49	fee	fee	NOUN
gujaf-189	69	50	.	.	PUNCT
gujaf-189	70	1	at	at	ADP
gujaf-189	70	2	this	this	DET
gujaf-189	70	3	point	point	NOUN
gujaf-189	70	4	,	,	PUNCT
gujaf-189	70	5	the	the	DET
gujaf-189	70	6	editorial	editorial	ADJ
gujaf-189	70	7	board	board	NOUN
gujaf-189	70	8	will	will	AUX
gujaf-189	70	9	take	take	VERB
gujaf-189	70	10	a	a	DET
gujaf-189	70	11	decision	decision	NOUN
gujaf-189	70	12	on	on	ADP
gujaf-189	70	13	accepting	accept	VERB
gujaf-189	70	14	,	,	PUNCT
gujaf-189	70	15	rejecting	reject	VERB
gujaf-189	70	16	or	or	CCONJ
gujaf-189	70	17	making	make	VERB
gujaf-189	70	18	a	a	DET
gujaf-189	70	19	resubmission	resubmission	NOUN
gujaf-189	70	20	of	of	ADP
gujaf-189	70	21	the	the	DET
gujaf-189	70	22	manuscript	manuscript	NOUN
gujaf-189	70	23	based	base	VERB
gujaf-189	70	24	on	on	ADP
gujaf-189	70	25	the	the	DET
gujaf-189	70	26	outcome	outcome	NOUN
gujaf-189	70	27	of	of	ADP
gujaf-189	70	28	the	the	DET
gujaf-189	70	29	double	double	ADJ
gujaf-189	70	30	-	-	PUNCT
gujaf-189	70	31	blind	blind	ADJ
gujaf-189	70	32	peer	peer	NOUN
gujaf-189	70	33	review	review	NOUN
gujaf-189	70	34	.	.	PUNCT
gujaf-189	71	1	those	those	DET
gujaf-189	71	2	authors	author	NOUN
gujaf-189	71	3	whose	whose	DET
gujaf-189	71	4	manuscript	manuscript	NOUN
gujaf-189	71	5	were	be	AUX
gujaf-189	71	6	accepted	accept	VERB
gujaf-189	71	7	for	for	ADP
gujaf-189	71	8	publication	publication	NOUN
gujaf-189	71	9	will	will	AUX
gujaf-189	71	10	be	be	AUX
gujaf-189	71	11	asked	ask	VERB
gujaf-189	71	12	to	to	PART
gujaf-189	71	13	pay	pay	VERB
gujaf-189	71	14	a	a	DET
gujaf-189	71	15	publication	publication	NOUN
gujaf-189	71	16	fee	fee	NOUN
gujaf-189	71	17	,	,	PUNCT
gujaf-189	71	18	after	after	ADP
gujaf-189	71	19	effecting	effect	VERB
gujaf-189	71	20	all	all	DET
gujaf-189	71	21	suggested	suggest	VERB
gujaf-189	71	22	corrections	correction	NOUN
gujaf-189	71	23	and	and	CCONJ
gujaf-189	71	24	changes	change	NOUN
gujaf-189	71	25	made	make	VERB
gujaf-189	71	26	on	on	ADP
gujaf-189	71	27	the	the	DET
gujaf-189	71	28	manuscript	manuscript	NOUN
gujaf-189	71	29	.	.	PUNCT
gujaf-189	72	1	all	all	DET
gujaf-189	72	2	corrected	correct	VERB
gujaf-189	72	3	papers	paper	NOUN
gujaf-189	72	4	returned	return	VERB
gujaf-189	72	5	within	within	ADP
gujaf-189	72	6	the	the	DET
gujaf-189	72	7	specified	specify	VERB
gujaf-189	72	8	time	time	NOUN
gujaf-189	72	9	frame	frame	NOUN
gujaf-189	72	10	will	will	AUX
gujaf-189	72	11	be	be	AUX
gujaf-189	72	12	published	publish	VERB
gujaf-189	72	13	in	in	ADP
gujaf-189	72	14	that	that	DET
gujaf-189	72	15	issue	issue	NOUN
gujaf-189	72	16	.	.	PUNCT
gujaf-189	73	1	payment	payment	NOUN
gujaf-189	73	2	details	detail	NOUN
gujaf-189	73	3	bank	bank	NOUN
gujaf-189	73	4	:	:	PUNCT
gujaf-189	73	5	fcmb	fcmb	PROPN
gujaf-189	73	6	account	account	PROPN
gujaf-189	73	7	number	number	NOUN
gujaf-189	73	8	:	:	PUNCT
gujaf-189	73	9	7278465011	7278465011	NUM
gujaf-189	73	10	account	account	NOUN
gujaf-189	73	11	name	name	NOUN
gujaf-189	73	12	:	:	PUNCT
gujaf-189	73	13	gusau	gusau	PROPN
gujaf-189	73	14	journal	journal	NOUN
gujaf-189	73	15	of	of	ADP
gujaf-189	73	16	accounting	accounting	NOUN
gujaf-189	73	17	and	and	CCONJ
gujaf-189	73	18	finance	finance	NOUN
gujaf-189	73	19	for	for	ADP
gujaf-189	73	20	inquiry	inquiry	NOUN
gujaf-189	73	21	the	the	DET
gujaf-189	73	22	head	head	NOUN
gujaf-189	73	23	,	,	PUNCT
gujaf-189	73	24	department	department	NOUN
gujaf-189	73	25	of	of	ADP
gujaf-189	73	26	accounting	accounting	NOUN
gujaf-189	73	27	and	and	CCONJ
gujaf-189	73	28	finance	finance	NOUN
gujaf-189	73	29	,	,	PUNCT
gujaf-189	73	30	federal	federal	ADJ
gujaf-189	73	31	university	university	NOUN
gujaf-189	73	32	gusau	gusau	PROPN
gujaf-189	73	33	,	,	PUNCT
gujaf-189	73	34	zamfara	zamfara	PROPN
gujaf-189	73	35	state	state	PROPN
gujaf-189	73	36	.	.	PUNCT
gujaf-189	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-189	75	1	+2348069393824	+2348069393824	PRON
gujaf-189	75	2	for	for	ADP
gujaf-189	75	3	more	more	ADJ
gujaf-189	75	4	information	information	NOUN
gujaf-189	75	5	,	,	PUNCT
gujaf-189	75	6	contact	contact	VERB
gujaf-189	75	7	the	the	DET
gujaf-189	75	8	editor	editor	NOUN
gujaf-189	75	9	-	-	PUNCT
gujaf-189	75	10	in	in	ADP
gujaf-189	75	11	-	-	PUNCT
gujaf-189	75	12	chief	chief	NOUN
gujaf-189	75	13	on	on	ADP
gujaf-189	75	14	+2348067766435	+2348067766435	NUM
gujaf-189	75	15	the	the	DET
gujaf-189	75	16	associate	associate	ADJ
gujaf-189	75	17	editor	editor	NOUN
gujaf-189	75	18	on	on	ADP
gujaf-189	75	19	+2348036057525	+2348036057525	NUM
gujaf-189	75	20	or	or	CCONJ
gujaf-189	75	21	visit	visit	VERB
gujaf-189	75	22	our	our	PRON
gujaf-189	75	23	website	website	NOUN
gujaf-189	75	24	on	on	ADP
gujaf-189	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-189	75	26	or	or	CCONJ
gujaf-189	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-189	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-189	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-189	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-189	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-189	76	3	gusau	gusau	ADJ
gujaf-189	76	4	journal	journal	NOUN
gujaf-189	76	5	of	of	ADP
gujaf-189	76	6	accounting	accounting	NOUN
gujaf-189	76	7	and	and	CCONJ
gujaf-189	76	8	finance	finance	NOUN
gujaf-189	76	9	,	,	PUNCT
gujaf-189	76	10	vol	vol	NOUN
gujaf-189	76	11	.	.	PROPN
gujaf-189	77	1	3	3	NUM
gujaf-189	77	2	,	,	PUNCT
gujaf-189	77	3	issue	issue	NOUN
gujaf-189	77	4	3	3	NUM
gujaf-189	77	5	,	,	PUNCT
gujaf-189	77	6	october	october	PROPN
gujaf-189	77	7	,	,	PUNCT
gujaf-189	77	8	2022	2022	NUM
gujaf-189	77	9	ix	ix	ADP
gujaf-189	77	10	contents	content	NOUN
gujaf-189	77	11	capital	capital	NOUN
gujaf-189	77	12	structure	structure	NOUN
gujaf-189	77	13	and	and	CCONJ
gujaf-189	77	14	firm	firm	ADJ
gujaf-189	77	15	financial	financial	ADJ
gujaf-189	77	16	performance	performance	NOUN
gujaf-189	77	17	of	of	ADP
gujaf-189	77	18	listed	list	VERB
gujaf-189	77	19	deposit	deposit	NOUN
gujaf-189	77	20	money	money	NOUN
gujaf-189	77	21	banks	bank	NOUN
gujaf-189	77	22	in	in	ADP
gujaf-189	77	23	nigeria	nigeria	PROPN
gujaf-189	77	24	:	:	PUNCT
gujaf-189	77	25	moderating	moderate	VERB
gujaf-189	77	26	effect	effect	NOUN
gujaf-189	77	27	of	of	ADP
gujaf-189	77	28	board	board	NOUN
gujaf-189	77	29	financial	financial	ADJ
gujaf-189	77	30	literacy	literacy	NOUN
gujaf-189	77	31	anas	anas	PROPN
gujaf-189	77	32	idris	idris	PROPN
gujaf-189	77	33	abdulwahab	abdulwahab	PROPN
gujaf-189	77	34	,	,	PUNCT
gujaf-189	77	35	hussaini	hussaini	PROPN
gujaf-189	77	36	bala	bala	PROPN
gujaf-189	77	37	ph.d	ph.d	PROPN
gujaf-189	77	38	,	,	PUNCT
gujaf-189	77	39	mansur	mansur	PROPN
gujaf-189	77	40	lubabah	lubabah	PROPN
gujaf-189	77	41	kwambo	kwambo	PROPN
gujaf-189	77	42	ph.d	ph.d	PROPN
gujaf-189	77	43	,	,	PUNCT
gujaf-189	77	44	&	&	CCONJ
gujaf-189	77	45	abubakar	abubakar	PROPN
gujaf-189	77	46	adamu	adamu	PROPN
gujaf-189	77	47	1	1	NUM
gujaf-189	77	48	influence	influence	NOUN
gujaf-189	77	49	of	of	ADP
gujaf-189	77	50	socialization	socialization	NOUN
gujaf-189	77	51	on	on	ADP
gujaf-189	77	52	msme	msme	NOUN
gujaf-189	77	53	compliance	compliance	NOUN
gujaf-189	77	54	by	by	ADP
gujaf-189	77	55	mediating	mediate	VERB
gujaf-189	77	56	understanding	understanding	NOUN
gujaf-189	77	57	and	and	CCONJ
gujaf-189	77	58	moderating	moderate	VERB
gujaf-189	77	59	knowledge	knowledge	NOUN
gujaf-189	77	60	of	of	ADP
gujaf-189	77	61	tax	tax	NOUN
gujaf-189	77	62	visits	visit	NOUN
gujaf-189	77	63	yayuk	yayuk	NOUN
gujaf-189	77	64	ngesti	ngesti	PROPN
gujaf-189	77	65	rahayu	rahayu	VERB
gujaf-189	77	66	17	17	NUM
gujaf-189	77	67	does	do	VERB
gujaf-189	77	68	international	international	ADJ
gujaf-189	77	69	financial	financial	ADJ
gujaf-189	77	70	reporting	reporting	NOUN
gujaf-189	77	71	standard	standard	NOUN
gujaf-189	77	72	narrows	narrow	VERB
gujaf-189	77	73	audit	audit	NOUN
gujaf-189	77	74	expectation	expectation	NOUN
gujaf-189	77	75	gap	gap	NOUN
gujaf-189	77	76	?	?	PUNCT
gujaf-189	78	1	musa	musa	PROPN
gujaf-189	78	2	ibrahim	ibrahim	PROPN
gujaf-189	78	3	dauda	dauda	PROPN
gujaf-189	78	4	,	,	PUNCT
gujaf-189	78	5	ibrahim	ibrahim	PROPN
gujaf-189	78	6	adagye	adagye	PROPN
gujaf-189	78	7	dauda	dauda	PROPN
gujaf-189	78	8	,	,	PUNCT
gujaf-189	78	9	phd	phd	NOUN
gujaf-189	78	10	35	35	NUM
gujaf-189	78	11	sustainability	sustainability	NOUN
gujaf-189	78	12	reporting	reporting	NOUN
gujaf-189	78	13	and	and	CCONJ
gujaf-189	78	14	financial	financial	ADJ
gujaf-189	78	15	performance	performance	NOUN
gujaf-189	78	16	of	of	ADP
gujaf-189	78	17	listed	list	VERB
gujaf-189	78	18	manufacturing	manufacturing	NOUN
gujaf-189	78	19	firms	firm	NOUN
gujaf-189	78	20	in	in	ADP
gujaf-189	78	21	nigeria	nigeria	PROPN
gujaf-189	78	22	aiyesan	aiyesan	PROPN
gujaf-189	78	23	,	,	PUNCT
gujaf-189	78	24	olabode	olabode	PROPN
gujaf-189	78	25	olutola	olutola	PROPN
gujaf-189	78	26	ph.d	ph.d	PROPN
gujaf-189	78	27	49	49	NUM
gujaf-189	78	28	firm	firm	ADJ
gujaf-189	78	29	attributes	attribute	NOUN
gujaf-189	78	30	and	and	CCONJ
gujaf-189	78	31	financial	financial	ADJ
gujaf-189	78	32	reporting	reporting	NOUN
gujaf-189	78	33	timeliness	timeliness	NOUN
gujaf-189	78	34	of	of	ADP
gujaf-189	78	35	listed	list	VERB
gujaf-189	78	36	consumer	consumer	NOUN
gujaf-189	78	37	goods	good	NOUN
gujaf-189	78	38	firms	firm	NOUN
gujaf-189	78	39	in	in	ADP
gujaf-189	78	40	nigeria	nigeria	PROPN
gujaf-189	78	41	akume	akume	PROPN
gujaf-189	78	42	james	james	PROPN
gujaf-189	78	43	terkende	terkende	PROPN
gujaf-189	78	44	,	,	PUNCT
gujaf-189	78	45	dele	dele	PROPN
gujaf-189	78	46	ikese	ikese	VERB
gujaf-189	78	47	karim	karim	PROPN
gujaf-189	78	48	67	67	NUM
gujaf-189	78	49	value	value	NOUN
gujaf-189	78	50	relevance	relevance	NOUN
gujaf-189	78	51	of	of	ADP
gujaf-189	78	52	accounting	accounting	NOUN
gujaf-189	78	53	information	information	NOUN
gujaf-189	78	54	for	for	ADP
gujaf-189	78	55	listed	list	VERB
gujaf-189	78	56	financial	financial	ADJ
gujaf-189	78	57	service	service	NOUN
gujaf-189	78	58	firms	firm	NOUN
gujaf-189	78	59	in	in	ADP
gujaf-189	78	60	nigeria	nigeria	PROPN
gujaf-189	78	61	kassim	kassim	PROPN
gujaf-189	78	62	busari	busari	PROPN
gujaf-189	78	63	,	,	PUNCT
gujaf-189	78	64	ishaya	ishaya	PROPN
gujaf-189	78	65	luka	luka	PROPN
gujaf-189	78	66	chechet	chechet	PROPN
gujaf-189	78	67	ph.d	ph.d	PROPN
gujaf-189	78	68	,	,	PUNCT
gujaf-189	78	69	aliyu	aliyu	PROPN
gujaf-189	78	70	ahmed	ahme	VERB
gujaf-189	78	71	abdullahi	abdullahi	PROPN
gujaf-189	78	72	ph.d	ph.d	PROPN
gujaf-189	78	73	,	,	PUNCT
gujaf-189	78	74	&	&	CCONJ
gujaf-189	78	75	ibrahim	ibrahim	PROPN
gujaf-189	78	76	mohammed	mohammed	PROPN
gujaf-189	78	77	ph.d	ph.d	PROPN
gujaf-189	78	78	87	87	NUM
gujaf-189	78	79	nigeria	nigeria	PROPN
gujaf-189	78	80	economic	economic	ADJ
gujaf-189	78	81	growth	growth	NOUN
gujaf-189	78	82	and	and	CCONJ
gujaf-189	78	83	capital	capital	NOUN
gujaf-189	78	84	market	market	NOUN
gujaf-189	78	85	development	development	NOUN
gujaf-189	78	86	:	:	PUNCT
gujaf-189	78	87	does	do	AUX
gujaf-189	78	88	contributory	contributory	NOUN
gujaf-189	78	89	pension	pension	NOUN
gujaf-189	78	90	scheme	scheme	NOUN
gujaf-189	78	91	matter	matter	NOUN
gujaf-189	78	92	?	?	PUNCT
gujaf-189	79	1	akinwumi	akinwumi	PROPN
gujaf-189	79	2	ayorinde	ayorinde	PROPN
gujaf-189	79	3	olutimi	olutimi	PROPN
gujaf-189	79	4	,	,	PUNCT
gujaf-189	79	5	toluwa	toluwa	PROPN
gujaf-189	79	6	celestine	celestine	PROPN
gujaf-189	79	7	oladele	oladele	PROPN
gujaf-189	79	8	ph.d	ph.d	PROPN
gujaf-189	79	9	,	,	PUNCT
gujaf-189	79	10	&	&	CCONJ
gujaf-189	79	11	adeboye	adeboye	ADP
gujaf-189	79	12	emmanuel	emmanuel	PROPN
gujaf-189	79	13	sanmi	sanmi	PROPN
gujaf-189	79	14	101	101	NUM
gujaf-189	79	15	audit	audit	NOUN
gujaf-189	79	16	committee	committee	NOUN
gujaf-189	79	17	and	and	CCONJ
gujaf-189	79	18	financial	financial	ADJ
gujaf-189	79	19	reporting	reporting	NOUN
gujaf-189	79	20	quality	quality	NOUN
gujaf-189	79	21	:	:	PUNCT
gujaf-189	79	22	the	the	DET
gujaf-189	79	23	moderating	moderate	VERB
gujaf-189	79	24	effect	effect	NOUN
gujaf-189	79	25	of	of	ADP
gujaf-189	79	26	board	board	NOUN
gujaf-189	79	27	independence	independence	NOUN
gujaf-189	79	28	of	of	ADP
gujaf-189	79	29	listed	list	VERB
gujaf-189	79	30	deposit	deposit	NOUN
gujaf-189	79	31	money	money	NOUN
gujaf-189	79	32	banks	bank	NOUN
gujaf-189	79	33	in	in	ADP
gujaf-189	79	34	nigeria	nigeria	PROPN
gujaf-189	79	35	kassim	kassim	PROPN
gujaf-189	79	36	yusha’u	yusha’u	PROPN
gujaf-189	79	37	shika	shika	PROPN
gujaf-189	79	38	,	,	PUNCT
gujaf-189	79	39	mark	mark	PROPN
gujaf-189	79	40	david	david	PROPN
gujaf-189	79	41	kantiyok	kantiyok	VERB
gujaf-189	79	42	117	117	NUM
gujaf-189	79	43	gusau	gusau	ADJ
gujaf-189	79	44	journal	journal	NOUN
gujaf-189	79	45	of	of	ADP
gujaf-189	79	46	accounting	accounting	NOUN
gujaf-189	79	47	and	and	CCONJ
gujaf-189	79	48	finance	finance	NOUN
gujaf-189	79	49	,	,	PUNCT
gujaf-189	79	50	vol	vol	NOUN
gujaf-189	79	51	.	.	PROPN
gujaf-189	79	52	3	3	NUM
gujaf-189	79	53	,	,	PUNCT
gujaf-189	79	54	issue	issue	NOUN
gujaf-189	79	55	3	3	NUM
gujaf-189	79	56	,	,	PUNCT
gujaf-189	79	57	october	october	PROPN
gujaf-189	79	58	,	,	PUNCT
gujaf-189	79	59	2022	2022	NUM
gujaf-189	79	60	x	x	SYM
gujaf-189	79	61	determinants	determinant	NOUN
gujaf-189	79	62	of	of	ADP
gujaf-189	79	63	financial	financial	ADJ
gujaf-189	79	64	performance	performance	NOUN
gujaf-189	79	65	of	of	ADP
gujaf-189	79	66	listed	list	VERB
gujaf-189	79	67	deposit	deposit	NOUN
gujaf-189	79	68	money	money	NOUN
gujaf-189	79	69	banks	bank	NOUN
gujaf-189	79	70	in	in	ADP
gujaf-189	79	71	nigeria	nigeria	PROPN
gujaf-189	79	72	mary	mary	PROPN
gujaf-189	79	73	seansu	seansu	PROPN
gujaf-189	79	74	lazarus	lazarus	PROPN
gujaf-189	79	75	,	,	PUNCT
gujaf-189	79	76	nurradden	nurradden	PROPN
gujaf-189	79	77	usman	usman	PROPN
gujaf-189	79	78	miko	miko	PROPN
gujaf-189	79	79	ph.d	ph.d	PROPN
gujaf-189	79	80	,	,	PUNCT
gujaf-189	79	81	&	&	CCONJ
gujaf-189	79	82	saifulahi	saifulahi	PROPN
gujaf-189	79	83	abdullahi	abdullahi	PROPN
gujaf-189	79	84	mazadu	mazadu	PROPN
gujaf-189	79	85	ph.d	ph.d	PROPN
gujaf-189	79	86	140	140	NUM
gujaf-189	79	87	human	human	ADJ
gujaf-189	79	88	resource	resource	NOUN
gujaf-189	79	89	accounting	accounting	NOUN
gujaf-189	79	90	and	and	CCONJ
gujaf-189	79	91	profitability	profitability	NOUN
gujaf-189	79	92	of	of	ADP
gujaf-189	79	93	listed	list	VERB
gujaf-189	79	94	depositmoney	depositmoney	NOUN
gujaf-189	79	95	banks	bank	NOUN
gujaf-189	79	96	in	in	ADP
gujaf-189	79	97	nigeria	nigeria	PROPN
gujaf-189	79	98	ahmad	ahmad	PROPN
gujaf-189	79	99	adamu	adamu	PROPN
gujaf-189	79	100	ibrahim	ibrahim	PROPN
gujaf-189	79	101	,	,	PUNCT
gujaf-189	79	102	ahmad	ahmad	PROPN
gujaf-189	79	103	rufa’i	rufa’i	PROPN
gujaf-189	79	104	adamu	adamu	PROPN
gujaf-189	79	105	,	,	PUNCT
gujaf-189	79	106	fatihu	fatihu	PROPN
gujaf-189	79	107	mahmud	mahmud	PROPN
gujaf-189	79	108	alhassan	alhassan	PROPN
gujaf-189	79	109	&	&	CCONJ
gujaf-189	79	110	muhammad	muhammad	PROPN
gujaf-189	79	111	iliyas	iliyas	PROPN
gujaf-189	79	112	abdulsalam	abdulsalam	PROPN
gujaf-189	79	113	158	158	NUM
gujaf-189	79	114	board	board	NOUN
gujaf-189	79	115	independence	independence	NOUN
gujaf-189	79	116	,	,	PUNCT
gujaf-189	79	117	audit	audit	NOUN
gujaf-189	79	118	effectiveness	effectiveness	NOUN
gujaf-189	79	119	and	and	CCONJ
gujaf-189	79	120	the	the	DET
gujaf-189	79	121	quality	quality	NOUN
gujaf-189	79	122	of	of	ADP
gujaf-189	79	123	reported	report	VERB
gujaf-189	79	124	earnings	earning	NOUN
gujaf-189	79	125	in	in	ADP
gujaf-189	79	126	the	the	DET
gujaf-189	79	127	nigerian	nigerian	ADJ
gujaf-189	79	128	consumer	consumer	NOUN
gujaf-189	79	129	goods	good	NOUN
gujaf-189	79	130	firms	firm	NOUN
gujaf-189	79	131	isah	isah	PROPN
gujaf-189	79	132	shittu	shittu	PROPN
gujaf-189	79	133	ph.d	ph.d	PROPN
gujaf-189	79	134	,	,	PUNCT
gujaf-189	79	135	misbahu	misbahu	PROPN
gujaf-189	79	136	,	,	PUNCT
gujaf-189	79	137	abubakar	abubakar	PROPN
gujaf-189	79	138	muhammad	muhammad	PROPN
gujaf-189	79	139	175	175	NUM
gujaf-189	79	140	impact	impact	NOUN
gujaf-189	79	141	of	of	ADP
gujaf-189	79	142	capital	capital	NOUN
gujaf-189	79	143	structure	structure	NOUN
gujaf-189	79	144	on	on	ADP
gujaf-189	79	145	financial	financial	ADJ
gujaf-189	79	146	performance	performance	NOUN
gujaf-189	79	147	of	of	ADP
gujaf-189	79	148	listed	list	VERB
gujaf-189	79	149	agricultural	agricultural	ADJ
gujaf-189	79	150	companies	company	NOUN
gujaf-189	79	151	in	in	ADP
gujaf-189	79	152	nigeria	nigeria	PROPN
gujaf-189	79	153	ahmad	ahmad	PROPN
gujaf-189	79	154	muhammad	muhammad	PROPN
gujaf-189	79	155	ahmad	ahmad	PROPN
gujaf-189	79	156	,	,	PUNCT
gujaf-189	79	157	shehu	shehu	PROPN
gujaf-189	79	158	usman	usman	PROPN
gujaf-189	79	159	hassan	hassan	PROPN
gujaf-189	79	160	ph.d	ph.d	PROPN
gujaf-189	79	161	.	.	PROPN
gujaf-189	79	162	,	,	PUNCT
gujaf-189	79	163	&	&	CCONJ
gujaf-189	79	164	abubakar	abubakar	PROPN
gujaf-189	79	165	abubakar	abubakar	PROPN
gujaf-189	79	166	192	192	NUM
gujaf-189	79	167	trade	trade	NOUN
gujaf-189	79	168	oriented	orient	VERB
gujaf-189	79	169	money	money	NOUN
gujaf-189	79	170	laundering	laundering	NOUN
gujaf-189	79	171	and	and	CCONJ
gujaf-189	79	172	era	era	NOUN
gujaf-189	79	173	of	of	ADP
gujaf-189	79	174	cybersecurity	cybersecurity	NOUN
gujaf-189	79	175	tax	tax	NOUN
gujaf-189	79	176	evasion	evasion	NOUN
gujaf-189	79	177	in	in	ADP
gujaf-189	79	178	nigeria	nigeria	PROPN
gujaf-189	79	179	oluwayemi	oluwayemi	PROPN
gujaf-189	79	180	joseph	joseph	PROPN
gujaf-189	79	181	kayode	kayode	PROPN
gujaf-189	79	182	,	,	PUNCT
gujaf-189	79	183	adewole	adewole	PROPN
gujaf-189	79	184	joseph	joseph	PROPN
gujaf-189	79	185	adeyinka	adeyinka	PROPN
gujaf-189	79	186	ph.d	ph.d	PROPN
gujaf-189	79	187	,	,	PUNCT
gujaf-189	79	188	adewale	adewale	PROPN
gujaf-189	79	189	abass	abass	PROPN
gujaf-189	79	190	adekunle	adekunle	PROPN
gujaf-189	79	191	&	&	CCONJ
gujaf-189	79	192	kadiri	kadiri	PROPN
gujaf-189	79	193	kayode	kayode	PROPN
gujaf-189	79	194	ph.d	ph.d	PROPN
gujaf-189	79	195	205	205	NUM
gujaf-189	79	196	effect	effect	NOUN
gujaf-189	79	197	of	of	ADP
gujaf-189	79	198	females	female	NOUN
gujaf-189	79	199	in	in	ADP
gujaf-189	79	200	the	the	DET
gujaf-189	79	201	boardroom	boardroom	NOUN
gujaf-189	79	202	on	on	ADP
gujaf-189	79	203	corporate	corporate	ADJ
gujaf-189	79	204	sustainability	sustainability	NOUN
gujaf-189	79	205	reporting	report	VERB
gujaf-189	79	206	salami	salami	ADJ
gujaf-189	79	207	suleiman	suleiman	PROPN
gujaf-189	79	208	ph	ph	PROPN
gujaf-189	79	209	.	.	PROPN
gujaf-189	80	1	d	d	X
gujaf-189	80	2	,	,	PUNCT
gujaf-189	80	3	olanrewaju	olanrewaju	ADJ
gujaf-189	80	4	atanda	atanda	PROPN
gujaf-189	80	5	aliu	aliu	PROPN
gujaf-189	80	6	ph.d	ph.d	PROPN
gujaf-189	80	7	224	224	NUM
gujaf-189	80	8	gusau	gusau	ADJ
gujaf-189	80	9	journal	journal	NOUN
gujaf-189	80	10	of	of	ADP
gujaf-189	80	11	accounting	accounting	NOUN
gujaf-189	80	12	and	and	CCONJ
gujaf-189	80	13	finance	finance	NOUN
gujaf-189	80	14	,	,	PUNCT
gujaf-189	80	15	vol	vol	NOUN
gujaf-189	80	16	.	.	PROPN
gujaf-189	81	1	3	3	NUM
gujaf-189	81	2	,	,	PUNCT
gujaf-189	81	3	issue	issue	NOUN
gujaf-189	81	4	3	3	NUM
gujaf-189	81	5	,	,	PUNCT
gujaf-189	81	6	october	october	PROPN
gujaf-189	81	7	,	,	PUNCT
gujaf-189	81	8	2022	2022	NUM
gujaf-189	81	9	192	192	NUM
gujaf-189	81	10	impact	impact	NOUN
gujaf-189	81	11	of	of	ADP
gujaf-189	81	12	capital	capital	NOUN
gujaf-189	81	13	structure	structure	NOUN
gujaf-189	81	14	on	on	ADP
gujaf-189	81	15	financial	financial	ADJ
gujaf-189	81	16	performance	performance	NOUN
gujaf-189	81	17	of	of	ADP
gujaf-189	81	18	listed	list	VERB
gujaf-189	81	19	agricultural	agricultural	ADJ
gujaf-189	81	20	companies	company	NOUN
gujaf-189	81	21	in	in	ADP
gujaf-189	81	22	nigeria	nigeria	PROPN
gujaf-189	81	23	ahmad	ahmad	PROPN
gujaf-189	81	24	muhammad	muhammad	PROPN
gujaf-189	81	25	ahmad	ahmad	PROPN
gujaf-189	81	26	department	department	PROPN
gujaf-189	81	27	of	of	ADP
gujaf-189	81	28	accounting	accounting	PROPN
gujaf-189	81	29	,	,	PUNCT
gujaf-189	81	30	nigerian	nigerian	PROPN
gujaf-189	81	31	army	army	PROPN
gujaf-189	81	32	university	university	PROPN
gujaf-189	81	33	biu	biu	PROPN
gujaf-189	81	34	.	.	PROPN
gujaf-189	81	35	+2348060305681	+2348060305681	PROPN
gujaf-189	81	36	,	,	PUNCT
gujaf-189	82	1	shaktarmakarfimail@gmail.com	shaktarmakarfimail@gmail.com	X
gujaf-189	82	2	shehu	shehu	PROPN
gujaf-189	82	3	usman	usman	PROPN
gujaf-189	82	4	hassan	hassan	PROPN
gujaf-189	82	5	ph.d	ph.d	PROPN
gujaf-189	82	6	.	.	PUNCT
gujaf-189	83	1	professor	professor	NOUN
gujaf-189	83	2	of	of	ADP
gujaf-189	83	3	accounting	accounting	NOUN
gujaf-189	83	4	and	and	CCONJ
gujaf-189	83	5	finance	finance	PROPN
gujaf-189	83	6	department	department	PROPN
gujaf-189	83	7	of	of	ADP
gujaf-189	83	8	accounting	accounting	PROPN
gujaf-189	83	9	,	,	PUNCT
gujaf-189	83	10	federal	federal	ADJ
gujaf-189	83	11	university	university	PROPN
gujaf-189	83	12	of	of	ADP
gujaf-189	83	13	kashere	kashere	PROPN
gujaf-189	83	14	,	,	PUNCT
gujaf-189	83	15	gombe	gombe	ADJ
gujaf-189	83	16	state	state	NOUN
gujaf-189	83	17	.	.	PUNCT
gujaf-189	84	1	+2348067766435	+2348067766435	X
gujaf-189	84	2	shehuhassanusman@gmail.com	shehuhassanusman@gmail.com	X
gujaf-189	85	1	abubakar	abubakar	PROPN
gujaf-189	85	2	abubakar	abubakar	PROPN
gujaf-189	85	3	department	department	PROPN
gujaf-189	85	4	of	of	ADP
gujaf-189	85	5	accounting	accounting	PROPN
gujaf-189	85	6	,	,	PUNCT
gujaf-189	85	7	federal	federal	ADJ
gujaf-189	85	8	university	university	PROPN
gujaf-189	85	9	of	of	ADP
gujaf-189	85	10	kashere	kashere	PROPN
gujaf-189	85	11	,	,	PUNCT
gujaf-189	85	12	gombe	gombe	ADJ
gujaf-189	85	13	state	state	NOUN
gujaf-189	85	14	.	.	PUNCT
gujaf-189	86	1	+2347030072314	+2347030072314	NUM
gujaf-189	86	2	abubakarabubakar2020@gmail.com	abubakarabubakar2020@gmail.com	PUNCT
gujaf-189	87	1	abstract	abstract	ADJ
gujaf-189	87	2	a	a	DET
gujaf-189	87	3	company	company	NOUN
gujaf-189	87	4	is	be	AUX
gujaf-189	87	5	usually	usually	ADV
gujaf-189	87	6	faced	face	VERB
gujaf-189	87	7	with	with	ADP
gujaf-189	87	8	the	the	DET
gujaf-189	87	9	challenge	challenge	NOUN
gujaf-189	87	10	of	of	ADP
gujaf-189	87	11	financing	financing	NOUN
gujaf-189	87	12	investments	investment	NOUN
gujaf-189	87	13	;	;	PUNCT
gujaf-189	87	14	the	the	DET
gujaf-189	87	15	management	management	NOUN
gujaf-189	87	16	is	be	AUX
gujaf-189	87	17	to	to	PART
gujaf-189	87	18	decide	decide	VERB
gujaf-189	87	19	on	on	ADP
gujaf-189	87	20	the	the	DET
gujaf-189	87	21	optimal	optimal	ADJ
gujaf-189	87	22	mix	mix	NOUN
gujaf-189	87	23	of	of	ADP
gujaf-189	87	24	capital	capital	NOUN
gujaf-189	87	25	structure	structure	NOUN
gujaf-189	87	26	decision	decision	NOUN
gujaf-189	87	27	.	.	PUNCT
gujaf-189	88	1	this	this	DET
gujaf-189	88	2	study	study	NOUN
gujaf-189	88	3	sets	set	VERB
gujaf-189	88	4	to	to	PART
gujaf-189	88	5	investigate	investigate	VERB
gujaf-189	88	6	the	the	DET
gujaf-189	88	7	influence	influence	NOUN
gujaf-189	88	8	that	that	SCONJ
gujaf-189	88	9	capital	capital	NOUN
gujaf-189	88	10	structure	structure	NOUN
gujaf-189	88	11	of	of	ADP
gujaf-189	88	12	a	a	DET
gujaf-189	88	13	firm	firm	NOUN
gujaf-189	88	14	has	have	VERB
gujaf-189	88	15	on	on	ADP
gujaf-189	88	16	financial	financial	ADJ
gujaf-189	88	17	performance	performance	NOUN
gujaf-189	88	18	of	of	ADP
gujaf-189	88	19	listed	list	VERB
gujaf-189	88	20	manufacturing	manufacturing	NOUN
gujaf-189	88	21	firms	firm	NOUN
gujaf-189	88	22	in	in	ADP
gujaf-189	88	23	nigeria	nigeria	PROPN
gujaf-189	88	24	for	for	ADP
gujaf-189	88	25	period	period	NOUN
gujaf-189	88	26	spanning	span	VERB
gujaf-189	88	27	from	from	ADP
gujaf-189	88	28	2017	2017	NUM
gujaf-189	88	29	-	-	SYM
gujaf-189	88	30	2021	2021	NUM
gujaf-189	88	31	.	.	PUNCT
gujaf-189	89	1	the	the	DET
gujaf-189	89	2	dependent	dependent	ADJ
gujaf-189	89	3	variable	variable	NOUN
gujaf-189	89	4	of	of	ADP
gujaf-189	89	5	the	the	DET
gujaf-189	89	6	study	study	NOUN
gujaf-189	89	7	is	be	AUX
gujaf-189	89	8	financial	financial	ADJ
gujaf-189	89	9	performance	performance	NOUN
gujaf-189	89	10	proxy	proxy	NOUN
gujaf-189	89	11	by	by	ADP
gujaf-189	89	12	return	return	NOUN
gujaf-189	89	13	on	on	ADP
gujaf-189	89	14	asset	asset	NOUN
gujaf-189	89	15	(	(	PUNCT
gujaf-189	89	16	roa	roa	PROPN
gujaf-189	89	17	)	)	PUNCT
gujaf-189	89	18	while	while	SCONJ
gujaf-189	89	19	the	the	DET
gujaf-189	89	20	independent	independent	ADJ
gujaf-189	89	21	variable	variable	NOUN
gujaf-189	89	22	of	of	ADP
gujaf-189	89	23	the	the	DET
gujaf-189	89	24	study	study	NOUN
gujaf-189	89	25	is	be	AUX
gujaf-189	89	26	capital	capital	NOUN
gujaf-189	89	27	structure	structure	NOUN
gujaf-189	89	28	proxy	proxy	NOUN
gujaf-189	89	29	by	by	ADP
gujaf-189	89	30	long	long	ADJ
gujaf-189	89	31	-	-	PUNCT
gujaf-189	89	32	term	term	NOUN
gujaf-189	89	33	debt	debt	NOUN
gujaf-189	89	34	,	,	PUNCT
gujaf-189	89	35	short	short	ADJ
gujaf-189	89	36	term	term	NOUN
gujaf-189	89	37	debt	debt	NOUN
gujaf-189	89	38	,	,	PUNCT
gujaf-189	89	39	total	total	ADJ
gujaf-189	89	40	debt	debt	NOUN
gujaf-189	89	41	ratio	ratio	NOUN
gujaf-189	89	42	and	and	CCONJ
gujaf-189	89	43	total	total	ADJ
gujaf-189	89	44	equity	equity	NOUN
gujaf-189	89	45	ratio	ratio	NOUN
gujaf-189	89	46	.	.	PUNCT
gujaf-189	90	1	the	the	DET
gujaf-189	90	2	population	population	NOUN
gujaf-189	90	3	of	of	ADP
gujaf-189	90	4	the	the	DET
gujaf-189	90	5	study	study	NOUN
gujaf-189	90	6	consist	consist	VERB
gujaf-189	90	7	of	of	ADP
gujaf-189	90	8	all	all	DET
gujaf-189	90	9	the	the	DET
gujaf-189	90	10	5	5	NUM
gujaf-189	90	11	listed	list	VERB
gujaf-189	90	12	manufacturing	manufacturing	NOUN
gujaf-189	90	13	firms	firm	NOUN
gujaf-189	90	14	in	in	ADP
gujaf-189	90	15	nigeria	nigeria	PROPN
gujaf-189	90	16	and	and	CCONJ
gujaf-189	90	17	the	the	DET
gujaf-189	90	18	sampling	sampling	NOUN
gujaf-189	90	19	technique	technique	NOUN
gujaf-189	90	20	was	be	AUX
gujaf-189	90	21	the	the	DET
gujaf-189	90	22	census	census	NOUN
gujaf-189	90	23	arriving	arrive	VERB
gujaf-189	90	24	at	at	ADP
gujaf-189	90	25	a	a	DET
gujaf-189	90	26	25	25	NUM
gujaf-189	90	27	firm	firm	ADJ
gujaf-189	90	28	year	year	NOUN
gujaf-189	90	29	observations	observation	NOUN
gujaf-189	90	30	.	.	PUNCT
gujaf-189	91	1	the	the	DET
gujaf-189	91	2	multiple	multiple	ADJ
gujaf-189	91	3	regressions	regression	NOUN
gujaf-189	91	4	was	be	AUX
gujaf-189	91	5	employed	employ	VERB
gujaf-189	91	6	for	for	ADP
gujaf-189	91	7	the	the	DET
gujaf-189	91	8	data	datum	NOUN
gujaf-189	91	9	analysis	analysis	NOUN
gujaf-189	91	10	and	and	CCONJ
gujaf-189	91	11	the	the	DET
gujaf-189	91	12	study	study	NOUN
gujaf-189	91	13	revealed	reveal	VERB
gujaf-189	91	14	that	that	SCONJ
gujaf-189	91	15	long	long	ADJ
gujaf-189	91	16	-	-	PUNCT
gujaf-189	91	17	term	term	NOUN
gujaf-189	91	18	debt	debt	NOUN
gujaf-189	91	19	ratio	ratio	NOUN
gujaf-189	91	20	has	have	VERB
gujaf-189	91	21	a	a	DET
gujaf-189	91	22	negative	negative	ADJ
gujaf-189	91	23	insignificant	insignificant	ADJ
gujaf-189	91	24	relationship	relationship	NOUN
gujaf-189	91	25	with	with	ADP
gujaf-189	91	26	return	return	NOUN
gujaf-189	91	27	on	on	ADP
gujaf-189	91	28	asset	asset	NOUN
gujaf-189	91	29	while	while	SCONJ
gujaf-189	91	30	short	short	ADJ
gujaf-189	91	31	-	-	PUNCT
gujaf-189	91	32	term	term	NOUN
gujaf-189	91	33	debt	debt	NOUN
gujaf-189	91	34	,	,	PUNCT
gujaf-189	91	35	total	total	ADJ
gujaf-189	91	36	debt	debt	NOUN
gujaf-189	91	37	ratio	ratio	NOUN
gujaf-189	91	38	and	and	CCONJ
gujaf-189	91	39	total	total	ADJ
gujaf-189	91	40	equity	equity	NOUN
gujaf-189	91	41	ratio	ratio	NOUN
gujaf-189	91	42	have	have	VERB
gujaf-189	91	43	positive	positive	ADJ
gujaf-189	91	44	significant	significant	ADJ
gujaf-189	91	45	influence	influence	NOUN
gujaf-189	91	46	on	on	ADP
gujaf-189	91	47	return	return	NOUN
gujaf-189	91	48	on	on	ADP
gujaf-189	91	49	asset	asset	NOUN
gujaf-189	91	50	.	.	PUNCT
gujaf-189	92	1	the	the	DET
gujaf-189	92	2	study	study	NOUN
gujaf-189	92	3	recommends	recommend	VERB
gujaf-189	92	4	that	that	SCONJ
gujaf-189	92	5	the	the	DET
gujaf-189	92	6	management	management	NOUN
gujaf-189	92	7	of	of	ADP
gujaf-189	92	8	listed	list	VERB
gujaf-189	92	9	manufacturing	manufacturing	NOUN
gujaf-189	92	10	firms	firm	NOUN
gujaf-189	92	11	in	in	ADP
gujaf-189	92	12	nigeria	nigeria	PROPN
gujaf-189	92	13	should	should	AUX
gujaf-189	92	14	pay	pay	VERB
gujaf-189	92	15	attention	attention	NOUN
gujaf-189	92	16	in	in	ADP
gujaf-189	92	17	curtailing	curtail	VERB
gujaf-189	92	18	long	long	ADJ
gujaf-189	92	19	-	-	PUNCT
gujaf-189	92	20	term	term	NOUN
gujaf-189	92	21	debt	debt	NOUN
gujaf-189	92	22	and	and	CCONJ
gujaf-189	92	23	improving	improve	VERB
gujaf-189	92	24	on	on	ADP
gujaf-189	92	25	short	short	ADJ
gujaf-189	92	26	term	term	NOUN
gujaf-189	92	27	debts	debt	NOUN
gujaf-189	92	28	in	in	ADP
gujaf-189	92	29	order	order	NOUN
gujaf-189	92	30	to	to	PART
gujaf-189	92	31	improve	improve	VERB
gujaf-189	92	32	financial	financial	ADJ
gujaf-189	92	33	performance	performance	NOUN
gujaf-189	92	34	.	.	PUNCT
gujaf-189	93	1	keywords	keyword	NOUN
gujaf-189	93	2	:	:	PUNCT
gujaf-189	93	3	long	long	ADJ
gujaf-189	93	4	-	-	PUNCT
gujaf-189	93	5	term	term	NOUN
gujaf-189	93	6	debt	debt	NOUN
gujaf-189	93	7	,	,	PUNCT
gujaf-189	93	8	short	short	ADJ
gujaf-189	93	9	term	term	NOUN
gujaf-189	93	10	debt	debt	NOUN
gujaf-189	93	11	,	,	PUNCT
gujaf-189	93	12	total	total	ADJ
gujaf-189	93	13	debt	debt	NOUN
gujaf-189	93	14	ratio	ratio	NOUN
gujaf-189	93	15	,	,	PUNCT
gujaf-189	93	16	total	total	ADJ
gujaf-189	93	17	equity	equity	NOUN
gujaf-189	93	18	ratio	ratio	NOUN
gujaf-189	93	19	and	and	CCONJ
gujaf-189	93	20	return	return	VERB
gujaf-189	93	21	on	on	ADP
gujaf-189	93	22	asset	asset	NOUN
gujaf-189	93	23	doi	doi	NOUN
gujaf-189	93	24	:	:	PUNCT
gujaf-189	93	25	https://doi.org/10.57233/gujaf	https://doi.org/10.57233/gujaf	PROPN
gujaf-189	93	26	.	.	PUNCT
gujaf-189	94	1	v3i3.189	v3i3.189	NOUN
gujaf-189	94	2	1	1	NUM
gujaf-189	94	3	.	.	PUNCT
gujaf-189	95	1	introduction	introduction	NOUN
gujaf-189	95	2	capital	capital	NOUN
gujaf-189	95	3	structure	structure	NOUN
gujaf-189	95	4	of	of	ADP
gujaf-189	95	5	a	a	DET
gujaf-189	95	6	firm	firm	NOUN
gujaf-189	95	7	is	be	AUX
gujaf-189	95	8	the	the	DET
gujaf-189	95	9	mix	mix	NOUN
gujaf-189	95	10	between	between	ADP
gujaf-189	95	11	debt	debt	NOUN
gujaf-189	95	12	and	and	CCONJ
gujaf-189	95	13	equity	equity	NOUN
gujaf-189	95	14	.	.	PUNCT
gujaf-189	96	1	capital	capital	NOUN
gujaf-189	96	2	structure	structure	NOUN
gujaf-189	96	3	of	of	ADP
gujaf-189	96	4	a	a	DET
gujaf-189	96	5	firm	firm	NOUN
gujaf-189	96	6	is	be	AUX
gujaf-189	96	7	the	the	DET
gujaf-189	96	8	way	way	NOUN
gujaf-189	96	9	in	in	ADP
gujaf-189	96	10	which	which	PRON
gujaf-189	96	11	the	the	DET
gujaf-189	96	12	assets	asset	NOUN
gujaf-189	96	13	of	of	ADP
gujaf-189	96	14	the	the	DET
gujaf-189	96	15	firm	firm	NOUN
gujaf-189	96	16	are	be	AUX
gujaf-189	96	17	financed	finance	VERB
gujaf-189	96	18	.	.	PUNCT
gujaf-189	97	1	the	the	DET
gujaf-189	97	2	firm	firm	NOUN
gujaf-189	97	3	may	may	AUX
gujaf-189	97	4	finance	finance	VERB
gujaf-189	97	5	operations	operation	NOUN
gujaf-189	97	6	either	either	CCONJ
gujaf-189	97	7	by	by	ADP
gujaf-189	97	8	equity	equity	NOUN
gujaf-189	97	9	only	only	ADV
gujaf-189	97	10	or	or	CCONJ
gujaf-189	97	11	may	may	AUX
gujaf-189	97	12	decide	decide	VERB
gujaf-189	97	13	to	to	PART
gujaf-189	97	14	finance	finance	VERB
gujaf-189	97	15	by	by	ADP
gujaf-189	97	16	both	both	DET
gujaf-189	97	17	equity	equity	NOUN
gujaf-189	97	18	and	and	CCONJ
gujaf-189	97	19	debt	debt	NOUN
gujaf-189	97	20	mailto:shaktarmakarfimail@gmail.com	mailto:shaktarmakarfimail@gmail.com	NOUN
gujaf-189	97	21	mailto:shehuhassanusman@gmail.com	mailto:shehuhassanusman@gmail.com	X
gujaf-189	98	1	mailto:n@gmail.com	mailto:n@gmail.com	NUM
gujaf-189	98	2	mailto:abubakarabubakar2020@gmail.com	mailto:abubakarabubakar2020@gmail.com	X
gujaf-189	99	1	https://doi.org/10.57233/gujaf.%20v3i3.189	https://doi.org/10.57233/gujaf.%20v3i3.189	PROPN
gujaf-189	99	2	gusau	gusau	ADJ
gujaf-189	99	3	journal	journal	NOUN
gujaf-189	99	4	of	of	ADP
gujaf-189	99	5	accounting	accounting	NOUN
gujaf-189	99	6	and	and	CCONJ
gujaf-189	99	7	finance	finance	NOUN
gujaf-189	99	8	,	,	PUNCT
gujaf-189	99	9	vol	vol	NOUN
gujaf-189	99	10	.	.	PROPN
gujaf-189	99	11	3	3	NUM
gujaf-189	99	12	,	,	PUNCT
gujaf-189	99	13	issue	issue	NOUN
gujaf-189	99	14	3	3	NUM
gujaf-189	99	15	,	,	PUNCT
gujaf-189	99	16	october	october	PROPN
gujaf-189	99	17	,	,	PUNCT
gujaf-189	99	18	2022	2022	NUM
gujaf-189	99	19	193	193	NUM
gujaf-189	99	20	financing	financing	NOUN
gujaf-189	99	21	.	.	PUNCT
gujaf-189	100	1	capital	capital	NOUN
gujaf-189	100	2	structure	structure	NOUN
gujaf-189	100	3	is	be	AUX
gujaf-189	100	4	concerned	concern	VERB
gujaf-189	100	5	with	with	ADP
gujaf-189	100	6	the	the	DET
gujaf-189	100	7	mix	mix	NOUN
gujaf-189	100	8	of	of	ADP
gujaf-189	100	9	the	the	DET
gujaf-189	100	10	sources	source	NOUN
gujaf-189	100	11	of	of	ADP
gujaf-189	100	12	funds	fund	NOUN
gujaf-189	100	13	available	available	ADJ
gujaf-189	100	14	to	to	ADP
gujaf-189	100	15	the	the	DET
gujaf-189	100	16	firm	firm	NOUN
gujaf-189	100	17	to	to	PART
gujaf-189	100	18	fund	fund	VERB
gujaf-189	100	19	business	business	NOUN
gujaf-189	100	20	operations	operation	NOUN
gujaf-189	100	21	and	and	CCONJ
gujaf-189	100	22	fund	fund	NOUN
gujaf-189	100	23	capital	capital	NOUN
gujaf-189	100	24	investments	investment	NOUN
gujaf-189	100	25	.	.	PUNCT
gujaf-189	101	1	if	if	SCONJ
gujaf-189	101	2	a	a	DET
gujaf-189	101	3	business	business	NOUN
gujaf-189	101	4	is	be	AUX
gujaf-189	101	5	to	to	PART
gujaf-189	101	6	survive	survive	VERB
gujaf-189	101	7	and	and	CCONJ
gujaf-189	101	8	grow	grow	VERB
gujaf-189	101	9	the	the	DET
gujaf-189	101	10	firm	firm	NOUN
gujaf-189	101	11	must	must	AUX
gujaf-189	101	12	take	take	VERB
gujaf-189	101	13	strategies	strategy	NOUN
gujaf-189	101	14	to	to	PART
gujaf-189	101	15	effectively	effectively	ADV
gujaf-189	101	16	structure	structure	VERB
gujaf-189	101	17	its	its	PRON
gujaf-189	101	18	capital	capital	NOUN
gujaf-189	101	19	to	to	PART
gujaf-189	101	20	determine	determine	VERB
gujaf-189	101	21	optimal	optimal	ADJ
gujaf-189	101	22	capital	capital	NOUN
gujaf-189	101	23	mix	mix	NOUN
gujaf-189	101	24	because	because	SCONJ
gujaf-189	101	25	it	it	PRON
gujaf-189	101	26	will	will	AUX
gujaf-189	101	27	be	be	AUX
gujaf-189	101	28	difficult	difficult	ADJ
gujaf-189	101	29	to	to	PART
gujaf-189	101	30	compete	compete	VERB
gujaf-189	101	31	in	in	ADP
gujaf-189	101	32	the	the	DET
gujaf-189	101	33	industry	industry	NOUN
gujaf-189	101	34	and	and	CCONJ
gujaf-189	101	35	gain	gain	VERB
gujaf-189	101	36	market	market	NOUN
gujaf-189	101	37	strength	strength	NOUN
gujaf-189	101	38	without	without	ADP
gujaf-189	101	39	a	a	DET
gujaf-189	101	40	good	good	ADJ
gujaf-189	101	41	structure	structure	NOUN
gujaf-189	101	42	of	of	ADP
gujaf-189	101	43	capital	capital	NOUN
gujaf-189	101	44	.	.	PUNCT
gujaf-189	102	1	one	one	NUM
gujaf-189	102	2	of	of	ADP
gujaf-189	102	3	the	the	DET
gujaf-189	102	4	important	important	ADJ
gujaf-189	102	5	decisions	decision	NOUN
gujaf-189	102	6	taken	take	VERB
gujaf-189	102	7	by	by	ADP
gujaf-189	102	8	management	management	NOUN
gujaf-189	102	9	of	of	ADP
gujaf-189	102	10	a	a	DET
gujaf-189	102	11	firm	firm	NOUN
gujaf-189	102	12	in	in	ADP
gujaf-189	102	13	finances	finance	NOUN
gujaf-189	102	14	is	be	AUX
gujaf-189	102	15	capital	capital	NOUN
gujaf-189	102	16	mix	mix	NOUN
gujaf-189	102	17	.	.	PUNCT
gujaf-189	103	1	sources	source	NOUN
gujaf-189	103	2	of	of	ADP
gujaf-189	103	3	capital	capital	NOUN
gujaf-189	103	4	are	be	AUX
gujaf-189	103	5	internal	internal	ADJ
gujaf-189	103	6	and	and	CCONJ
gujaf-189	103	7	external	external	ADJ
gujaf-189	103	8	;	;	PUNCT
gujaf-189	103	9	the	the	DET
gujaf-189	103	10	internal	internal	ADJ
gujaf-189	103	11	sources	source	NOUN
gujaf-189	103	12	consist	consist	VERB
gujaf-189	103	13	of	of	ADP
gujaf-189	103	14	retained	retain	VERB
gujaf-189	103	15	profits	profit	NOUN
gujaf-189	103	16	and	and	CCONJ
gujaf-189	103	17	or	or	CCONJ
gujaf-189	103	18	reserves	reserve	NOUN
gujaf-189	103	19	which	which	PRON
gujaf-189	103	20	are	be	AUX
gujaf-189	103	21	sourced	source	VERB
gujaf-189	103	22	by	by	ADP
gujaf-189	103	23	owners	owner	NOUN
gujaf-189	103	24	while	while	SCONJ
gujaf-189	103	25	external	external	ADJ
gujaf-189	103	26	sources	source	NOUN
gujaf-189	103	27	contains	contain	VERB
gujaf-189	103	28	short	short	ADJ
gujaf-189	103	29	term	term	NOUN
gujaf-189	103	30	which	which	PRON
gujaf-189	103	31	are	be	AUX
gujaf-189	103	32	loans	loan	NOUN
gujaf-189	103	33	and	and	CCONJ
gujaf-189	103	34	long	long	ADJ
gujaf-189	103	35	term	term	NOUN
gujaf-189	103	36	external	external	ADJ
gujaf-189	103	37	source	source	NOUN
gujaf-189	103	38	is	be	AUX
gujaf-189	103	39	debt	debt	NOUN
gujaf-189	103	40	.	.	PUNCT
gujaf-189	104	1	an	an	DET
gujaf-189	104	2	important	important	ADJ
gujaf-189	104	3	germane	germane	NOUN
gujaf-189	104	4	to	to	ADP
gujaf-189	104	5	existence	existence	NOUN
gujaf-189	104	6	,	,	PUNCT
gujaf-189	104	7	growth	growth	NOUN
gujaf-189	104	8	and	and	CCONJ
gujaf-189	104	9	sustainability	sustainability	NOUN
gujaf-189	104	10	of	of	ADP
gujaf-189	104	11	a	a	DET
gujaf-189	104	12	firm	firm	NOUN
gujaf-189	104	13	is	be	AUX
gujaf-189	104	14	its	its	PRON
gujaf-189	104	15	capital	capital	NOUN
gujaf-189	104	16	structure	structure	NOUN
gujaf-189	104	17	.	.	PUNCT
gujaf-189	105	1	in	in	ADP
gujaf-189	105	2	capital	capital	NOUN
gujaf-189	105	3	structure	structure	NOUN
gujaf-189	105	4	mix	mix	NOUN
gujaf-189	105	5	firms	firm	NOUN
gujaf-189	105	6	should	should	AUX
gujaf-189	105	7	ensure	ensure	VERB
gujaf-189	105	8	that	that	DET
gujaf-189	105	9	proportion	proportion	NOUN
gujaf-189	105	10	of	of	ADP
gujaf-189	105	11	debt	debt	NOUN
gujaf-189	105	12	to	to	PART
gujaf-189	105	13	be	be	AUX
gujaf-189	105	14	higher	high	ADJ
gujaf-189	105	15	than	than	ADP
gujaf-189	105	16	that	that	PRON
gujaf-189	105	17	of	of	ADP
gujaf-189	105	18	equity	equity	NOUN
gujaf-189	105	19	(	(	PUNCT
gujaf-189	105	20	hung	hung	NOUN
gujaf-189	105	21	and	and	CCONJ
gujaf-189	105	22	duc	duc	PROPN
gujaf-189	105	23	,	,	PUNCT
gujaf-189	105	24	2020).the	2020).the	DET
gujaf-189	105	25	forms	form	NOUN
gujaf-189	105	26	of	of	ADP
gujaf-189	105	27	mix	mix	NOUN
gujaf-189	105	28	of	of	ADP
gujaf-189	105	29	the	the	DET
gujaf-189	105	30	debt	debt	NOUN
gujaf-189	105	31	-	-	PUNCT
gujaf-189	105	32	equity	equity	NOUN
gujaf-189	105	33	can	can	AUX
gujaf-189	105	34	be	be	AUX
gujaf-189	105	35	in	in	ADP
gujaf-189	105	36	various	various	ADJ
gujaf-189	105	37	forms	form	NOUN
gujaf-189	105	38	;	;	PUNCT
gujaf-189	105	39	unlevered	unlevered	ADJ
gujaf-189	105	40	firm	firm	NOUN
gujaf-189	105	41	(	(	PUNCT
gujaf-189	105	42	100	100	NUM
gujaf-189	105	43	%	%	NOUN
gujaf-189	105	44	equity	equity	NOUN
gujaf-189	105	45	and	and	CCONJ
gujaf-189	105	46	0	0	NUM
gujaf-189	105	47	%	%	NOUN
gujaf-189	105	48	debt	debt	NOUN
gujaf-189	105	49	)	)	PUNCT
gujaf-189	105	50	,	,	PUNCT
gujaf-189	105	51	levered	lever	VERB
gujaf-189	105	52	firm	firm	NOUN
gujaf-189	105	53	(	(	PUNCT
gujaf-189	105	54	0	0	NUM
gujaf-189	105	55	%	%	NOUN
gujaf-189	105	56	equity	equity	NOUN
gujaf-189	105	57	and	and	CCONJ
gujaf-189	105	58	100	100	NUM
gujaf-189	105	59	%	%	NOUN
gujaf-189	105	60	debt	debt	NOUN
gujaf-189	105	61	)	)	PUNCT
gujaf-189	105	62	and	and	CCONJ
gujaf-189	105	63	a	a	DET
gujaf-189	105	64	percentage	percentage	NOUN
gujaf-189	105	65	of	of	ADP
gujaf-189	105	66	debt	debt	NOUN
gujaf-189	105	67	which	which	PRON
gujaf-189	105	68	can	can	AUX
gujaf-189	105	69	be	be	AUX
gujaf-189	105	70	referred	refer	VERB
gujaf-189	105	71	to	to	ADP
gujaf-189	105	72	as	as	ADP
gujaf-189	105	73	capital	capital	NOUN
gujaf-189	105	74	mix	mix	NOUN
gujaf-189	105	75	.	.	PUNCT
gujaf-189	106	1	the	the	DET
gujaf-189	106	2	majority	majority	NOUN
gujaf-189	106	3	of	of	ADP
gujaf-189	106	4	the	the	DET
gujaf-189	106	5	capital	capital	NOUN
gujaf-189	106	6	structure	structure	NOUN
gujaf-189	106	7	of	of	ADP
gujaf-189	106	8	a	a	DET
gujaf-189	106	9	firm	firm	NOUN
gujaf-189	106	10	can	can	AUX
gujaf-189	106	11	be	be	AUX
gujaf-189	106	12	the	the	DET
gujaf-189	106	13	component	component	NOUN
gujaf-189	106	14	of	of	ADP
gujaf-189	106	15	debt	debt	NOUN
gujaf-189	106	16	,	,	PUNCT
gujaf-189	106	17	or	or	CCONJ
gujaf-189	106	18	the	the	DET
gujaf-189	106	19	equity	equity	NOUN
gujaf-189	106	20	to	to	PART
gujaf-189	106	21	be	be	AUX
gujaf-189	106	22	the	the	DET
gujaf-189	106	23	majority	majority	NOUN
gujaf-189	106	24	or	or	CCONJ
gujaf-189	106	25	an	an	DET
gujaf-189	106	26	even	even	ADJ
gujaf-189	106	27	mix	mix	NOUN
gujaf-189	106	28	of	of	ADP
gujaf-189	106	29	equity	equity	NOUN
gujaf-189	106	30	financing	financing	NOUN
gujaf-189	106	31	and	and	CCONJ
gujaf-189	106	32	debt	debt	NOUN
gujaf-189	106	33	financing	financing	NOUN
gujaf-189	106	34	.	.	PUNCT
gujaf-189	107	1	each	each	PRON
gujaf-189	107	2	of	of	ADP
gujaf-189	107	3	the	the	DET
gujaf-189	107	4	two	two	NUM
gujaf-189	107	5	finances	finance	NOUN
gujaf-189	107	6	has	have	VERB
gujaf-189	107	7	its	its	PRON
gujaf-189	107	8	own	own	ADJ
gujaf-189	107	9	merits	merit	NOUN
gujaf-189	107	10	and	and	CCONJ
gujaf-189	107	11	demerits	demerit	NOUN
gujaf-189	107	12	.	.	PUNCT
gujaf-189	108	1	the	the	DET
gujaf-189	108	2	fundamental	fundamental	ADJ
gujaf-189	108	3	approach	approach	NOUN
gujaf-189	108	4	of	of	ADP
gujaf-189	108	5	capital	capital	NOUN
gujaf-189	108	6	structure	structure	NOUN
gujaf-189	108	7	is	be	AUX
gujaf-189	108	8	of	of	ADP
gujaf-189	108	9	net	net	ADJ
gujaf-189	108	10	operating	operating	NOUN
gujaf-189	108	11	income	income	NOUN
gujaf-189	108	12	approach	approach	NOUN
gujaf-189	108	13	,	,	PUNCT
gujaf-189	108	14	value	value	NOUN
gujaf-189	108	15	of	of	ADP
gujaf-189	108	16	high	high	ADJ
gujaf-189	108	17	leveraged	leverage	VERB
gujaf-189	108	18	firm	firm	NOUN
gujaf-189	108	19	is	be	AUX
gujaf-189	108	20	the	the	DET
gujaf-189	108	21	same	same	ADJ
gujaf-189	108	22	with	with	ADP
gujaf-189	108	23	low	low	ADJ
gujaf-189	108	24	leveraged	leverage	VERB
gujaf-189	108	25	firm	firm	NOUN
gujaf-189	108	26	.	.	PUNCT
gujaf-189	109	1	the	the	DET
gujaf-189	109	2	relationship	relationship	NOUN
gujaf-189	109	3	between	between	ADP
gujaf-189	109	4	capital	capital	NOUN
gujaf-189	109	5	structure	structure	NOUN
gujaf-189	109	6	and	and	CCONJ
gujaf-189	109	7	financial	financial	ADJ
gujaf-189	109	8	performance	performance	NOUN
gujaf-189	109	9	continues	continue	VERB
gujaf-189	109	10	to	to	PART
gujaf-189	109	11	be	be	AUX
gujaf-189	109	12	attracted	attract	VERB
gujaf-189	109	13	in	in	ADP
gujaf-189	109	14	finance	finance	NOUN
gujaf-189	109	15	literature	literature	NOUN
gujaf-189	109	16	.	.	PUNCT
gujaf-189	110	1	financial	financial	ADJ
gujaf-189	110	2	performance	performance	NOUN
gujaf-189	110	3	explains	explain	VERB
gujaf-189	110	4	the	the	DET
gujaf-189	110	5	ability	ability	NOUN
gujaf-189	110	6	of	of	ADP
gujaf-189	110	7	management	management	NOUN
gujaf-189	110	8	of	of	ADP
gujaf-189	110	9	a	a	DET
gujaf-189	110	10	company	company	NOUN
gujaf-189	110	11	to	to	PART
gujaf-189	110	12	use	use	VERB
gujaf-189	110	13	assets	asset	NOUN
gujaf-189	110	14	/	/	SYM
gujaf-189	110	15	capital	capital	NOUN
gujaf-189	110	16	to	to	PART
gujaf-189	110	17	generate	generate	VERB
gujaf-189	110	18	revenue	revenue	NOUN
gujaf-189	110	19	which	which	PRON
gujaf-189	110	20	will	will	AUX
gujaf-189	110	21	be	be	AUX
gujaf-189	110	22	able	able	ADJ
gujaf-189	110	23	to	to	PART
gujaf-189	110	24	satisfy	satisfy	VERB
gujaf-189	110	25	the	the	DET
gujaf-189	110	26	running	running	NOUN
gujaf-189	110	27	expenses	expense	NOUN
gujaf-189	110	28	to	to	PART
gujaf-189	110	29	declare	declare	VERB
gujaf-189	110	30	profits	profit	NOUN
gujaf-189	110	31	which	which	PRON
gujaf-189	110	32	is	be	AUX
gujaf-189	110	33	to	to	PART
gujaf-189	110	34	be	be	AUX
gujaf-189	110	35	distributed	distribute	VERB
gujaf-189	110	36	to	to	ADP
gujaf-189	110	37	shareholders	shareholder	NOUN
gujaf-189	110	38	.	.	PUNCT
gujaf-189	111	1	since	since	SCONJ
gujaf-189	111	2	the	the	DET
gujaf-189	111	3	main	main	ADJ
gujaf-189	111	4	objective	objective	NOUN
gujaf-189	111	5	of	of	ADP
gujaf-189	111	6	every	every	DET
gujaf-189	111	7	firm	firm	NOUN
gujaf-189	111	8	is	be	AUX
gujaf-189	111	9	earning	earn	VERB
gujaf-189	111	10	profits	profit	NOUN
gujaf-189	111	11	to	to	ADP
gujaf-189	111	12	the	the	DET
gujaf-189	111	13	providers	provider	NOUN
gujaf-189	111	14	of	of	ADP
gujaf-189	111	15	capital	capital	NOUN
gujaf-189	111	16	for	for	ADP
gujaf-189	111	17	which	which	PRON
gujaf-189	111	18	management	management	NOUN
gujaf-189	111	19	has	have	AUX
gujaf-189	111	20	invest	invest	VERB
gujaf-189	111	21	and	and	CCONJ
gujaf-189	111	22	sacrifices	sacrifice	VERB
gujaf-189	111	23	certain	certain	ADJ
gujaf-189	111	24	portion	portion	NOUN
gujaf-189	111	25	of	of	ADP
gujaf-189	111	26	capital	capital	NOUN
gujaf-189	111	27	of	of	ADP
gujaf-189	111	28	the	the	DET
gujaf-189	111	29	business	business	NOUN
gujaf-189	111	30	provided	provide	VERB
gujaf-189	111	31	by	by	ADP
gujaf-189	111	32	shareholders	shareholder	NOUN
gujaf-189	111	33	(	(	PUNCT
gujaf-189	111	34	swain	swain	PROPN
gujaf-189	111	35	&	&	CCONJ
gujaf-189	111	36	das	das	PROPN
gujaf-189	111	37	,	,	PUNCT
gujaf-189	111	38	2017	2017	NUM
gujaf-189	111	39	)	)	PUNCT
gujaf-189	111	40	.	.	PUNCT
gujaf-189	112	1	erasmus	erasmus	PROPN
gujaf-189	112	2	(	(	PUNCT
gujaf-189	112	3	2008	2008	NUM
gujaf-189	112	4	)	)	PUNCT
gujaf-189	112	5	contended	contend	VERB
gujaf-189	112	6	that	that	SCONJ
gujaf-189	112	7	a	a	DET
gujaf-189	112	8	valuable	valuable	ADJ
gujaf-189	112	9	tool	tool	NOUN
gujaf-189	112	10	that	that	PRON
gujaf-189	112	11	aids	aid	VERB
gujaf-189	112	12	stakeholders	stakeholder	NOUN
gujaf-189	112	13	to	to	PART
gujaf-189	112	14	evaluate	evaluate	VERB
gujaf-189	112	15	the	the	DET
gujaf-189	112	16	financial	financial	ADJ
gujaf-189	112	17	position	position	NOUN
gujaf-189	112	18	of	of	ADP
gujaf-189	112	19	firm	firm	NOUN
gujaf-189	112	20	is	be	AUX
gujaf-189	112	21	financial	financial	ADJ
gujaf-189	112	22	performance	performance	NOUN
gujaf-189	112	23	.	.	PUNCT
gujaf-189	113	1	financial	financial	ADJ
gujaf-189	113	2	performance	performance	NOUN
gujaf-189	113	3	explains	explain	VERB
gujaf-189	113	4	the	the	DET
gujaf-189	113	5	financial	financial	ADJ
gujaf-189	113	6	strengths	strength	NOUN
gujaf-189	113	7	of	of	ADP
gujaf-189	113	8	firm	firm	ADJ
gujaf-189	113	9	,	,	PUNCT
gujaf-189	113	10	financial	financial	ADJ
gujaf-189	113	11	weakness	weakness	NOUN
gujaf-189	113	12	,	,	PUNCT
gujaf-189	113	13	opportunities	opportunity	NOUN
gujaf-189	113	14	as	as	ADV
gujaf-189	113	15	well	well	ADV
gujaf-189	113	16	as	as	ADP
gujaf-189	113	17	financial	financial	ADJ
gujaf-189	113	18	threats	threat	NOUN
gujaf-189	113	19	to	to	ADP
gujaf-189	113	20	the	the	DET
gujaf-189	113	21	firm	firm	NOUN
gujaf-189	113	22	(	(	PUNCT
gujaf-189	113	23	dogarawa	dogarawa	PROPN
gujaf-189	113	24	&	&	CCONJ
gujaf-189	113	25	harun	harun	PROPN
gujaf-189	113	26	,	,	PUNCT
gujaf-189	113	27	2016	2016	NUM
gujaf-189	113	28	)	)	PUNCT
gujaf-189	113	29	.	.	PUNCT
gujaf-189	114	1	the	the	DET
gujaf-189	114	2	performance	performance	NOUN
gujaf-189	114	3	of	of	ADP
gujaf-189	114	4	a	a	DET
gujaf-189	114	5	firm	firm	NOUN
gujaf-189	114	6	is	be	AUX
gujaf-189	114	7	reflected	reflect	VERB
gujaf-189	114	8	in	in	ADP
gujaf-189	114	9	how	how	SCONJ
gujaf-189	114	10	effectively	effectively	ADV
gujaf-189	114	11	the	the	DET
gujaf-189	114	12	resources	resource	NOUN
gujaf-189	114	13	of	of	ADP
gujaf-189	114	14	the	the	DET
gujaf-189	114	15	company	company	NOUN
gujaf-189	114	16	are	be	AUX
gujaf-189	114	17	managed	manage	VERB
gujaf-189	114	18	by	by	ADP
gujaf-189	114	19	the	the	DET
gujaf-189	114	20	firm	firm	NOUN
gujaf-189	114	21	.	.	PUNCT
gujaf-189	115	1	vatavu	vatavu	PROPN
gujaf-189	115	2	(	(	PUNCT
gujaf-189	115	3	2015	2015	NUM
gujaf-189	115	4	)	)	PUNCT
gujaf-189	115	5	contended	contend	VERB
gujaf-189	115	6	that	that	SCONJ
gujaf-189	115	7	liquidity	liquidity	NOUN
gujaf-189	115	8	,	,	PUNCT
gujaf-189	115	9	fixed	fix	VERB
gujaf-189	115	10	assets	asset	NOUN
gujaf-189	115	11	,	,	PUNCT
gujaf-189	115	12	business	business	NOUN
gujaf-189	115	13	risk	risk	NOUN
gujaf-189	115	14	,	,	PUNCT
gujaf-189	115	15	annual	annual	ADJ
gujaf-189	115	16	ratio	ratio	NOUN
gujaf-189	115	17	of	of	ADP
gujaf-189	115	18	inflation	inflation	NOUN
gujaf-189	115	19	and	and	CCONJ
gujaf-189	115	20	taxation	taxation	NOUN
gujaf-189	115	21	were	be	AUX
gujaf-189	115	22	discovered	discover	VERB
gujaf-189	115	23	by	by	ADP
gujaf-189	115	24	scholars	scholar	NOUN
gujaf-189	115	25	to	to	PART
gujaf-189	115	26	be	be	AUX
gujaf-189	115	27	among	among	ADP
gujaf-189	115	28	the	the	DET
gujaf-189	115	29	factors	factor	NOUN
gujaf-189	115	30	that	that	PRON
gujaf-189	115	31	are	be	AUX
gujaf-189	115	32	influential	influential	ADJ
gujaf-189	115	33	for	for	ADP
gujaf-189	115	34	finance	finance	NOUN
gujaf-189	115	35	decisions	decision	NOUN
gujaf-189	115	36	in	in	ADP
gujaf-189	115	37	firm	firm	NOUN
gujaf-189	115	38	.	.	PUNCT
gujaf-189	116	1	according	accord	VERB
gujaf-189	116	2	to	to	ADP
gujaf-189	116	3	julius	julius	PROPN
gujaf-189	116	4	,	,	PUNCT
gujaf-189	116	5	barine	barine	NOUN
gujaf-189	116	6	and	and	CCONJ
gujaf-189	116	7	oluwatosin	oluwatosin	NOUN
gujaf-189	116	8	(	(	PUNCT
gujaf-189	116	9	2015	2015	NUM
gujaf-189	116	10	)	)	PUNCT
gujaf-189	116	11	,	,	PUNCT
gujaf-189	116	12	in	in	ADP
gujaf-189	116	13	order	order	NOUN
gujaf-189	116	14	to	to	PART
gujaf-189	116	15	improve	improve	VERB
gujaf-189	116	16	earnings	earning	NOUN
gujaf-189	116	17	management	management	NOUN
gujaf-189	116	18	of	of	ADP
gujaf-189	116	19	company	company	NOUN
gujaf-189	116	20	’s	’s	PART
gujaf-189	116	21	make	make	VERB
gujaf-189	116	22	gusau	gusau	ADJ
gujaf-189	116	23	journal	journal	NOUN
gujaf-189	116	24	of	of	ADP
gujaf-189	116	25	accounting	accounting	NOUN
gujaf-189	116	26	and	and	CCONJ
gujaf-189	116	27	finance	finance	NOUN
gujaf-189	116	28	,	,	PUNCT
gujaf-189	116	29	vol	vol	NOUN
gujaf-189	116	30	.	.	PROPN
gujaf-189	117	1	3	3	NUM
gujaf-189	117	2	,	,	PUNCT
gujaf-189	117	3	issue	issue	NOUN
gujaf-189	117	4	3	3	NUM
gujaf-189	117	5	,	,	PUNCT
gujaf-189	117	6	october	october	PROPN
gujaf-189	117	7	,	,	PUNCT
gujaf-189	117	8	2022	2022	NUM
gujaf-189	117	9	194	194	NUM
gujaf-189	117	10	use	use	NOUN
gujaf-189	117	11	of	of	ADP
gujaf-189	117	12	equity	equity	NOUN
gujaf-189	117	13	and	and	CCONJ
gujaf-189	117	14	debt	debt	NOUN
gujaf-189	117	15	consistently	consistently	ADV
gujaf-189	117	16	to	to	PART
gujaf-189	117	17	finance	finance	VERB
gujaf-189	117	18	business	business	NOUN
gujaf-189	117	19	operations	operation	NOUN
gujaf-189	117	20	.	.	PUNCT
gujaf-189	118	1	an	an	DET
gujaf-189	118	2	important	important	ADJ
gujaf-189	118	3	issue	issue	NOUN
gujaf-189	118	4	in	in	ADP
gujaf-189	118	5	economic	economic	ADJ
gujaf-189	118	6	entities	entity	NOUN
gujaf-189	118	7	is	be	AUX
gujaf-189	118	8	financial	financial	ADJ
gujaf-189	118	9	performance	performance	NOUN
gujaf-189	118	10	as	as	SCONJ
gujaf-189	118	11	such	such	ADJ
gujaf-189	118	12	firms	firm	NOUN
gujaf-189	118	13	must	must	AUX
gujaf-189	118	14	pay	pay	VERB
gujaf-189	118	15	attention	attention	NOUN
gujaf-189	118	16	to	to	ADP
gujaf-189	118	17	financial	financial	ADJ
gujaf-189	118	18	performance	performance	NOUN
gujaf-189	118	19	to	to	PART
gujaf-189	118	20	get	get	VERB
gujaf-189	118	21	the	the	DET
gujaf-189	118	22	best	good	ADJ
gujaf-189	118	23	out	out	ADP
gujaf-189	118	24	of	of	ADP
gujaf-189	118	25	it	it	PRON
gujaf-189	118	26	.	.	PUNCT
gujaf-189	119	1	financial	financial	ADJ
gujaf-189	119	2	performance	performance	NOUN
gujaf-189	119	3	is	be	AUX
gujaf-189	119	4	affected	affect	VERB
gujaf-189	119	5	by	by	ADP
gujaf-189	119	6	the	the	DET
gujaf-189	119	7	factors	factor	NOUN
gujaf-189	119	8	which	which	PRON
gujaf-189	119	9	may	may	AUX
gujaf-189	119	10	be	be	AUX
gujaf-189	119	11	internal	internal	ADJ
gujaf-189	119	12	to	to	ADP
gujaf-189	119	13	the	the	DET
gujaf-189	119	14	firm	firm	NOUN
gujaf-189	119	15	or	or	CCONJ
gujaf-189	119	16	external	external	ADJ
gujaf-189	119	17	.	.	PUNCT
gujaf-189	120	1	hung	hung	PROPN
gujaf-189	120	2	and	and	CCONJ
gujaf-189	120	3	duc	duc	PROPN
gujaf-189	120	4	(	(	PUNCT
gujaf-189	120	5	2020	2020	NUM
gujaf-189	120	6	)	)	PUNCT
gujaf-189	120	7	argue	argue	VERB
gujaf-189	120	8	that	that	SCONJ
gujaf-189	120	9	financial	financial	ADJ
gujaf-189	120	10	performance	performance	NOUN
gujaf-189	120	11	is	be	AUX
gujaf-189	120	12	widely	widely	ADV
gujaf-189	120	13	believed	believe	VERB
gujaf-189	120	14	as	as	ADP
gujaf-189	120	15	the	the	DET
gujaf-189	120	16	mobilising	mobilising	ADJ
gujaf-189	120	17	effect	effect	NOUN
gujaf-189	120	18	of	of	ADP
gujaf-189	120	19	managing	manage	VERB
gujaf-189	120	20	and	and	CCONJ
gujaf-189	120	21	using	use	VERB
gujaf-189	120	22	capital	capital	NOUN
gujaf-189	120	23	in	in	ADP
gujaf-189	120	24	a	a	DET
gujaf-189	120	25	firm	firm	NOUN
gujaf-189	120	26	.	.	PUNCT
gujaf-189	121	1	they	they	PRON
gujaf-189	121	2	further	far	ADV
gujaf-189	121	3	opined	opine	VERB
gujaf-189	121	4	that	that	SCONJ
gujaf-189	121	5	performance	performance	NOUN
gujaf-189	121	6	of	of	ADP
gujaf-189	121	7	business	business	NOUN
gujaf-189	121	8	enterprise	enterprise	NOUN
gujaf-189	121	9	is	be	AUX
gujaf-189	121	10	an	an	DET
gujaf-189	121	11	indicator	indicator	NOUN
gujaf-189	121	12	of	of	ADP
gujaf-189	121	13	aggregate	aggregate	ADJ
gujaf-189	121	14	economic	economic	ADJ
gujaf-189	121	15	reflection	reflection	NOUN
gujaf-189	121	16	of	of	ADP
gujaf-189	121	17	the	the	DET
gujaf-189	121	18	extent	extent	NOUN
gujaf-189	121	19	of	of	ADP
gujaf-189	121	20	usage	usage	NOUN
gujaf-189	121	21	of	of	ADP
gujaf-189	121	22	process	process	NOUN
gujaf-189	121	23	of	of	ADP
gujaf-189	121	24	factors	factor	NOUN
gujaf-189	121	25	of	of	ADP
gujaf-189	121	26	production	production	NOUN
gujaf-189	121	27	.	.	PUNCT
gujaf-189	122	1	the	the	DET
gujaf-189	122	2	extent	extent	NOUN
gujaf-189	122	3	to	to	PART
gujaf-189	122	4	which	which	PRON
gujaf-189	122	5	financial	financial	ADJ
gujaf-189	122	6	objectives	objective	NOUN
gujaf-189	122	7	are	be	AUX
gujaf-189	122	8	achieved	achieve	VERB
gujaf-189	122	9	is	be	AUX
gujaf-189	122	10	referred	refer	VERB
gujaf-189	122	11	to	to	ADP
gujaf-189	122	12	financial	financial	ADJ
gujaf-189	122	13	performance	performance	NOUN
gujaf-189	122	14	and	and	CCONJ
gujaf-189	122	15	it	it	PRON
gujaf-189	122	16	is	be	AUX
gujaf-189	122	17	the	the	DET
gujaf-189	122	18	means	mean	NOUN
gujaf-189	122	19	to	to	PART
gujaf-189	122	20	measure	measure	VERB
gujaf-189	122	21	result	result	NOUN
gujaf-189	122	22	of	of	ADP
gujaf-189	122	23	policies	policy	NOUN
gujaf-189	122	24	,	,	PUNCT
gujaf-189	122	25	strategies	strategy	NOUN
gujaf-189	122	26	and	and	CCONJ
gujaf-189	122	27	operations	operation	NOUN
gujaf-189	122	28	of	of	ADP
gujaf-189	122	29	firm	firm	NOUN
gujaf-189	122	30	in	in	ADP
gujaf-189	122	31	monetary	monetary	ADJ
gujaf-189	122	32	terms	term	NOUN
gujaf-189	122	33	(	(	PUNCT
gujaf-189	122	34	eshna	eshna	NOUN
gujaf-189	122	35	,	,	PUNCT
gujaf-189	122	36	2020	2020	NUM
gujaf-189	122	37	)	)	PUNCT
gujaf-189	122	38	.	.	PUNCT
gujaf-189	123	1	the	the	DET
gujaf-189	123	2	primary	primary	ADJ
gujaf-189	123	3	motive	motive	NOUN
gujaf-189	123	4	of	of	ADP
gujaf-189	123	5	every	every	DET
gujaf-189	123	6	firm	firm	NOUN
gujaf-189	123	7	is	be	AUX
gujaf-189	123	8	to	to	PART
gujaf-189	123	9	make	make	VERB
gujaf-189	123	10	profit	profit	NOUN
gujaf-189	123	11	and	and	CCONJ
gujaf-189	123	12	maximize	maximize	VERB
gujaf-189	123	13	wealth	wealth	NOUN
gujaf-189	123	14	of	of	ADP
gujaf-189	123	15	providers	provider	NOUN
gujaf-189	123	16	of	of	ADP
gujaf-189	123	17	capital	capital	NOUN
gujaf-189	123	18	.	.	PUNCT
gujaf-189	124	1	the	the	DET
gujaf-189	124	2	inability	inability	NOUN
gujaf-189	124	3	of	of	ADP
gujaf-189	124	4	management	management	NOUN
gujaf-189	124	5	to	to	PART
gujaf-189	124	6	make	make	VERB
gujaf-189	124	7	profit	profit	NOUN
gujaf-189	124	8	to	to	PART
gujaf-189	124	9	firm	firm	VERB
gujaf-189	124	10	means	mean	VERB
gujaf-189	124	11	the	the	DET
gujaf-189	124	12	business	business	NOUN
gujaf-189	124	13	can	can	AUX
gujaf-189	124	14	not	not	PART
gujaf-189	124	15	survive	survive	VERB
gujaf-189	124	16	.	.	PUNCT
gujaf-189	125	1	profit	profit	NOUN
gujaf-189	125	2	is	be	AUX
gujaf-189	125	3	a	a	DET
gujaf-189	125	4	measure	measure	NOUN
gujaf-189	125	5	of	of	ADP
gujaf-189	125	6	management	management	NOUN
gujaf-189	125	7	performance	performance	NOUN
gujaf-189	125	8	and	and	CCONJ
gujaf-189	125	9	as	as	ADP
gujaf-189	125	10	such	such	ADJ
gujaf-189	125	11	there	there	PRON
gujaf-189	125	12	are	be	VERB
gujaf-189	125	13	many	many	ADJ
gujaf-189	125	14	ratios	ratio	NOUN
gujaf-189	125	15	adopted	adopt	VERB
gujaf-189	125	16	to	to	PART
gujaf-189	125	17	measure	measure	VERB
gujaf-189	125	18	performance	performance	NOUN
gujaf-189	125	19	;	;	PUNCT
gujaf-189	125	20	return	return	VERB
gujaf-189	125	21	on	on	ADP
gujaf-189	125	22	asset	asset	NOUN
gujaf-189	125	23	(	(	PUNCT
gujaf-189	125	24	roa	roa	PROPN
gujaf-189	125	25	)	)	PUNCT
gujaf-189	125	26	,	,	PUNCT
gujaf-189	125	27	return	return	VERB
gujaf-189	125	28	on	on	ADP
gujaf-189	125	29	equity	equity	NOUN
gujaf-189	125	30	(	(	PUNCT
gujaf-189	125	31	roe	roe	PROPN
gujaf-189	125	32	)	)	PUNCT
gujaf-189	125	33	,	,	PUNCT
gujaf-189	125	34	net	net	ADJ
gujaf-189	125	35	profit	profit	NOUN
gujaf-189	125	36	margin	margin	NOUN
gujaf-189	125	37	(	(	PUNCT
gujaf-189	125	38	npm	npm	PROPN
gujaf-189	125	39	)	)	PUNCT
gujaf-189	125	40	,	,	PUNCT
gujaf-189	125	41	return	return	VERB
gujaf-189	125	42	on	on	ADP
gujaf-189	125	43	investment	investment	NOUN
gujaf-189	125	44	(	(	PUNCT
gujaf-189	125	45	roi	roi	NOUN
gujaf-189	125	46	)	)	PUNCT
gujaf-189	125	47	,	,	PUNCT
gujaf-189	125	48	dividend	dividend	NOUN
gujaf-189	125	49	per	per	ADP
gujaf-189	125	50	share	share	NOUN
gujaf-189	125	51	(	(	PUNCT
gujaf-189	125	52	dps	dps	NOUN
gujaf-189	125	53	)	)	PUNCT
gujaf-189	125	54	,	,	PUNCT
gujaf-189	125	55	earnings	earning	NOUN
gujaf-189	125	56	per	per	ADP
gujaf-189	125	57	share	share	NOUN
gujaf-189	125	58	(	(	PUNCT
gujaf-189	125	59	eps	eps	PROPN
gujaf-189	125	60	)	)	PUNCT
gujaf-189	125	61	among	among	ADP
gujaf-189	125	62	others	other	NOUN
gujaf-189	125	63	.	.	PUNCT
gujaf-189	126	1	in	in	ADP
gujaf-189	126	2	this	this	DET
gujaf-189	126	3	study	study	NOUN
gujaf-189	126	4	return	return	NOUN
gujaf-189	126	5	on	on	ADP
gujaf-189	126	6	asset	asset	NOUN
gujaf-189	126	7	will	will	AUX
gujaf-189	126	8	be	be	AUX
gujaf-189	126	9	adopted	adopt	VERB
gujaf-189	126	10	as	as	ADP
gujaf-189	126	11	measure	measure	NOUN
gujaf-189	126	12	of	of	ADP
gujaf-189	126	13	performance	performance	NOUN
gujaf-189	126	14	which	which	PRON
gujaf-189	126	15	is	be	AUX
gujaf-189	126	16	the	the	DET
gujaf-189	126	17	dependent	dependent	ADJ
gujaf-189	126	18	variable	variable	NOUN
gujaf-189	126	19	because	because	SCONJ
gujaf-189	126	20	it	it	PRON
gujaf-189	126	21	is	be	AUX
gujaf-189	126	22	believed	believe	VERB
gujaf-189	126	23	by	by	ADP
gujaf-189	126	24	several	several	ADJ
gujaf-189	126	25	scholars	scholar	NOUN
gujaf-189	126	26	such	such	ADJ
gujaf-189	126	27	as	as	ADP
gujaf-189	126	28	chowdhury	chowdhury	PROPN
gujaf-189	126	29	(	(	PUNCT
gujaf-189	126	30	2020	2020	NUM
gujaf-189	126	31	)	)	PUNCT
gujaf-189	126	32	to	to	PART
gujaf-189	126	33	be	be	AUX
gujaf-189	126	34	the	the	DET
gujaf-189	126	35	most	most	ADV
gujaf-189	126	36	suitable	suitable	ADJ
gujaf-189	126	37	measure	measure	NOUN
gujaf-189	126	38	of	of	ADP
gujaf-189	126	39	performance	performance	NOUN
gujaf-189	126	40	of	of	ADP
gujaf-189	126	41	a	a	DET
gujaf-189	126	42	firm	firm	NOUN
gujaf-189	126	43	by	by	ADP
gujaf-189	126	44	management	management	NOUN
gujaf-189	126	45	in	in	ADP
gujaf-189	126	46	terms	term	NOUN
gujaf-189	126	47	of	of	ADP
gujaf-189	126	48	level	level	NOUN
gujaf-189	126	49	of	of	ADP
gujaf-189	126	50	asset	asset	NOUN
gujaf-189	126	51	employed	employ	VERB
gujaf-189	126	52	.	.	PUNCT
gujaf-189	127	1	the	the	DET
gujaf-189	127	2	capital	capital	NOUN
gujaf-189	127	3	mix	mix	NOUN
gujaf-189	127	4	of	of	ADP
gujaf-189	127	5	firm	firm	NOUN
gujaf-189	127	6	and	and	CCONJ
gujaf-189	127	7	the	the	DET
gujaf-189	127	8	way	way	NOUN
gujaf-189	127	9	in	in	ADP
gujaf-189	127	10	which	which	PRON
gujaf-189	127	11	it	it	PRON
gujaf-189	127	12	impacts	impact	VERB
gujaf-189	127	13	on	on	ADP
gujaf-189	127	14	the	the	DET
gujaf-189	127	15	activities	activity	NOUN
gujaf-189	127	16	of	of	ADP
gujaf-189	127	17	the	the	DET
gujaf-189	127	18	company	company	NOUN
gujaf-189	127	19	has	have	AUX
gujaf-189	127	20	been	be	AUX
gujaf-189	127	21	a	a	DET
gujaf-189	127	22	subject	subject	NOUN
gujaf-189	127	23	of	of	ADP
gujaf-189	127	24	debate	debate	NOUN
gujaf-189	127	25	among	among	ADP
gujaf-189	127	26	literatures	literature	NOUN
gujaf-189	127	27	of	of	ADP
gujaf-189	127	28	finance	finance	NOUN
gujaf-189	127	29	for	for	ADP
gujaf-189	127	30	long	long	ADV
gujaf-189	127	31	.	.	PUNCT
gujaf-189	128	1	due	due	ADP
gujaf-189	128	2	to	to	ADP
gujaf-189	128	3	the	the	DET
gujaf-189	128	4	development	development	NOUN
gujaf-189	128	5	of	of	ADP
gujaf-189	128	6	capital	capital	NOUN
gujaf-189	128	7	structure	structure	NOUN
gujaf-189	128	8	literature	literature	NOUN
gujaf-189	128	9	many	many	ADJ
gujaf-189	128	10	variables	variable	NOUN
gujaf-189	128	11	that	that	PRON
gujaf-189	128	12	affect	affect	VERB
gujaf-189	128	13	financial	financial	ADJ
gujaf-189	128	14	performance	performance	NOUN
gujaf-189	128	15	and	and	CCONJ
gujaf-189	128	16	financing	financing	NOUN
gujaf-189	128	17	decisions	decision	NOUN
gujaf-189	128	18	were	be	AUX
gujaf-189	128	19	found	find	VERB
gujaf-189	128	20	.	.	PUNCT
gujaf-189	129	1	it	it	PRON
gujaf-189	129	2	has	have	AUX
gujaf-189	129	3	been	be	AUX
gujaf-189	129	4	found	find	VERB
gujaf-189	129	5	that	that	SCONJ
gujaf-189	129	6	several	several	ADJ
gujaf-189	129	7	studies	study	NOUN
gujaf-189	129	8	have	have	AUX
gujaf-189	129	9	been	be	AUX
gujaf-189	129	10	undertaken	undertake	VERB
gujaf-189	129	11	in	in	ADP
gujaf-189	129	12	order	order	NOUN
gujaf-189	129	13	to	to	PART
gujaf-189	129	14	assess	assess	VERB
gujaf-189	129	15	how	how	SCONJ
gujaf-189	129	16	financial	financial	ADJ
gujaf-189	129	17	performance	performance	NOUN
gujaf-189	129	18	of	of	ADP
gujaf-189	129	19	firm	firm	NOUN
gujaf-189	129	20	is	be	AUX
gujaf-189	129	21	impacted	impact	VERB
gujaf-189	129	22	by	by	ADP
gujaf-189	129	23	capital	capital	NOUN
gujaf-189	129	24	structure	structure	NOUN
gujaf-189	129	25	such	such	ADJ
gujaf-189	129	26	as	as	ADP
gujaf-189	129	27	the	the	DET
gujaf-189	129	28	studies	study	NOUN
gujaf-189	129	29	of	of	ADP
gujaf-189	129	30	julius	julius	PROPN
gujaf-189	129	31	,	,	PUNCT
gujaf-189	129	32	barine	barine	NOUN
gujaf-189	129	33	and	and	CCONJ
gujaf-189	129	34	oluwatosin	oluwatosin	NOUN
gujaf-189	129	35	(	(	PUNCT
gujaf-189	129	36	2015	2015	NUM
gujaf-189	129	37	)	)	PUNCT
gujaf-189	129	38	;	;	PUNCT
gujaf-189	129	39	hung	hang	VERB
gujaf-189	129	40	and	and	CCONJ
gujaf-189	129	41	duc	duc	PROPN
gujaf-189	129	42	(	(	PUNCT
gujaf-189	129	43	2020	2020	NUM
gujaf-189	129	44	)	)	PUNCT
gujaf-189	129	45	;	;	PUNCT
gujaf-189	129	46	swain	swain	PROPN
gujaf-189	129	47	and	and	CCONJ
gujaf-189	129	48	das	das	PROPN
gujaf-189	129	49	(	(	PUNCT
gujaf-189	129	50	2017	2017	NUM
gujaf-189	129	51	)	)	PUNCT
gujaf-189	129	52	;	;	PUNCT
gujaf-189	129	53	osuji	osuji	VERB
gujaf-189	129	54	and	and	CCONJ
gujaf-189	129	55	odita	odita	PROPN
gujaf-189	129	56	(	(	PUNCT
gujaf-189	129	57	2012	2012	NUM
gujaf-189	129	58	)	)	PUNCT
gujaf-189	129	59	;	;	PUNCT
gujaf-189	129	60	muhammad	muhammad	X
gujaf-189	129	61	(	(	PUNCT
gujaf-189	129	62	2019	2019	NUM
gujaf-189	129	63	)	)	PUNCT
gujaf-189	129	64	;	;	PUNCT
gujaf-189	129	65	sanusi	sanusi	NOUN
gujaf-189	129	66	,	,	PUNCT
gujaf-189	129	67	stephen	stephen	NOUN
gujaf-189	129	68	and	and	CCONJ
gujaf-189	129	69	vivi	vivi	NOUN
gujaf-189	129	70	(	(	PUNCT
gujaf-189	129	71	2020	2020	NUM
gujaf-189	129	72	)	)	PUNCT
gujaf-189	129	73	;	;	PUNCT
gujaf-189	129	74	sorana	sorana	PROPN
gujaf-189	129	75	(	(	PUNCT
gujaf-189	129	76	2015	2015	NUM
gujaf-189	129	77	)	)	PUNCT
gujaf-189	129	78	.	.	PUNCT
gujaf-189	130	1	some	some	PRON
gujaf-189	130	2	of	of	ADP
gujaf-189	130	3	these	these	DET
gujaf-189	130	4	studies	study	NOUN
gujaf-189	130	5	have	have	AUX
gujaf-189	130	6	been	be	AUX
gujaf-189	130	7	done	do	VERB
gujaf-189	130	8	in	in	ADP
gujaf-189	130	9	different	different	ADJ
gujaf-189	130	10	sectors	sector	NOUN
gujaf-189	130	11	leaving	leave	VERB
gujaf-189	130	12	many	many	ADJ
gujaf-189	130	13	areas	area	NOUN
gujaf-189	130	14	untouched	untouche	VERB
gujaf-189	130	15	one	one	NUM
gujaf-189	130	16	of	of	ADP
gujaf-189	130	17	this	this	DET
gujaf-189	130	18	area	area	NOUN
gujaf-189	130	19	is	be	AUX
gujaf-189	130	20	the	the	DET
gujaf-189	130	21	agricultural	agricultural	ADJ
gujaf-189	130	22	sector	sector	NOUN
gujaf-189	130	23	which	which	PRON
gujaf-189	130	24	will	will	AUX
gujaf-189	130	25	allow	allow	VERB
gujaf-189	130	26	this	this	DET
gujaf-189	130	27	work	work	NOUN
gujaf-189	130	28	to	to	PART
gujaf-189	130	29	have	have	VERB
gujaf-189	130	30	specific	specific	ADJ
gujaf-189	130	31	finding	finding	NOUN
gujaf-189	130	32	in	in	ADP
gujaf-189	130	33	order	order	NOUN
gujaf-189	130	34	to	to	PART
gujaf-189	130	35	proffer	proffer	VERB
gujaf-189	130	36	a	a	DET
gujaf-189	130	37	suitable	suitable	ADJ
gujaf-189	130	38	recommendation	recommendation	NOUN
gujaf-189	130	39	to	to	ADP
gujaf-189	130	40	the	the	DET
gujaf-189	130	41	sector	sector	NOUN
gujaf-189	130	42	alone	alone	ADV
gujaf-189	130	43	considering	consider	VERB
gujaf-189	130	44	the	the	DET
gujaf-189	130	45	peculiarity	peculiarity	NOUN
gujaf-189	130	46	in	in	ADP
gujaf-189	130	47	the	the	DET
gujaf-189	130	48	international	international	ADJ
gujaf-189	130	49	financial	financial	ADJ
gujaf-189	130	50	reporting	reporting	NOUN
gujaf-189	130	51	standards	standard	NOUN
gujaf-189	130	52	in	in	ADP
gujaf-189	130	53	agriculture	agriculture	NOUN
gujaf-189	130	54	.	.	PUNCT
gujaf-189	131	1	again	again	ADV
gujaf-189	131	2	looking	look	VERB
gujaf-189	131	3	at	at	ADP
gujaf-189	131	4	the	the	DET
gujaf-189	131	5	important	important	ADJ
gujaf-189	131	6	role	role	NOUN
gujaf-189	131	7	of	of	ADP
gujaf-189	131	8	how	how	SCONJ
gujaf-189	131	9	adequate	adequate	ADJ
gujaf-189	131	10	capital	capital	NOUN
gujaf-189	131	11	mix	mix	NOUN
gujaf-189	131	12	plays	play	NOUN
gujaf-189	131	13	to	to	PART
gujaf-189	131	14	prevent	prevent	VERB
gujaf-189	131	15	firm	firm	NOUN
gujaf-189	131	16	’s	’s	PART
gujaf-189	131	17	failures	failure	NOUN
gujaf-189	131	18	in	in	ADP
gujaf-189	131	19	different	different	ADJ
gujaf-189	131	20	occasions	occasion	NOUN
gujaf-189	131	21	especially	especially	ADV
gujaf-189	131	22	during	during	ADP
gujaf-189	131	23	the	the	DET
gujaf-189	131	24	covid	covid	PROPN
gujaf-189	131	25	19	19	NUM
gujaf-189	131	26	pandemic	pandemic	ADJ
gujaf-189	131	27	and	and	CCONJ
gujaf-189	131	28	the	the	DET
gujaf-189	131	29	aftermath	aftermath	NOUN
gujaf-189	131	30	of	of	ADP
gujaf-189	131	31	covid	covid	PROPN
gujaf-189	131	32	19	19	NUM
gujaf-189	131	33	negative	negative	ADJ
gujaf-189	131	34	impact	impact	NOUN
gujaf-189	131	35	on	on	ADP
gujaf-189	131	36	financial	financial	ADJ
gujaf-189	131	37	performance	performance	NOUN
gujaf-189	131	38	which	which	PRON
gujaf-189	131	39	many	many	ADJ
gujaf-189	131	40	companies	company	NOUN
gujaf-189	131	41	have	have	AUX
gujaf-189	131	42	not	not	PART
gujaf-189	131	43	fully	fully	ADV
gujaf-189	131	44	recovered	recover	VERB
gujaf-189	131	45	from	from	ADP
gujaf-189	131	46	the	the	DET
gujaf-189	131	47	consequences	consequence	NOUN
gujaf-189	131	48	.	.	PUNCT
gujaf-189	132	1	furthermore	furthermore	ADV
gujaf-189	132	2	,	,	PUNCT
gujaf-189	132	3	the	the	DET
gujaf-189	132	4	scope	scope	NOUN
gujaf-189	132	5	of	of	ADP
gujaf-189	132	6	many	many	ADJ
gujaf-189	132	7	among	among	ADP
gujaf-189	132	8	the	the	DET
gujaf-189	132	9	previous	previous	ADJ
gujaf-189	132	10	studies	study	NOUN
gujaf-189	132	11	in	in	ADP
gujaf-189	132	12	the	the	DET
gujaf-189	132	13	agricultural	agricultural	ADJ
gujaf-189	132	14	sector	sector	NOUN
gujaf-189	132	15	were	be	AUX
gujaf-189	132	16	from	from	ADP
gujaf-189	132	17	2019	2019	NUM
gujaf-189	132	18	and	and	CCONJ
gujaf-189	132	19	below	below	ADV
gujaf-189	132	20	,	,	PUNCT
gujaf-189	132	21	and	and	CCONJ
gujaf-189	132	22	to	to	ADP
gujaf-189	132	23	the	the	DET
gujaf-189	132	24	best	good	ADJ
gujaf-189	132	25	of	of	ADP
gujaf-189	132	26	the	the	DET
gujaf-189	132	27	researcher	researcher	NOUN
gujaf-189	132	28	’s	’s	PART
gujaf-189	132	29	knowledge	knowledge	NOUN
gujaf-189	132	30	this	this	DET
gujaf-189	132	31	study	study	NOUN
gujaf-189	132	32	will	will	AUX
gujaf-189	132	33	be	be	AUX
gujaf-189	132	34	among	among	ADP
gujaf-189	132	35	the	the	DET
gujaf-189	132	36	first	first	ADJ
gujaf-189	132	37	studies	study	NOUN
gujaf-189	132	38	to	to	PART
gujaf-189	132	39	use	use	VERB
gujaf-189	132	40	the	the	DET
gujaf-189	132	41	current	current	ADJ
gujaf-189	132	42	scope	scope	NOUN
gujaf-189	132	43	of	of	ADP
gujaf-189	132	44	2021	2021	NUM
gujaf-189	132	45	.	.	PUNCT
gujaf-189	133	1	these	these	DET
gujaf-189	133	2	gusau	gusau	ADJ
gujaf-189	133	3	journal	journal	NOUN
gujaf-189	133	4	of	of	ADP
gujaf-189	133	5	accounting	accounting	NOUN
gujaf-189	133	6	and	and	CCONJ
gujaf-189	133	7	finance	finance	NOUN
gujaf-189	133	8	,	,	PUNCT
gujaf-189	133	9	vol	vol	NOUN
gujaf-189	133	10	.	.	PROPN
gujaf-189	133	11	3	3	NUM
gujaf-189	133	12	,	,	PUNCT
gujaf-189	133	13	issue	issue	NOUN
gujaf-189	133	14	3	3	NUM
gujaf-189	133	15	,	,	PUNCT
gujaf-189	133	16	october	october	PROPN
gujaf-189	133	17	,	,	PUNCT
gujaf-189	133	18	2022	2022	NUM
gujaf-189	133	19	195	195	NUM
gujaf-189	133	20	reasons	reason	NOUN
gujaf-189	133	21	gave	give	VERB
gujaf-189	133	22	the	the	DET
gujaf-189	133	23	opportunity	opportunity	NOUN
gujaf-189	133	24	to	to	PART
gujaf-189	133	25	fill	fill	VERB
gujaf-189	133	26	the	the	DET
gujaf-189	133	27	time	time	NOUN
gujaf-189	133	28	gap	gap	NOUN
gujaf-189	133	29	in	in	ADP
gujaf-189	133	30	order	order	NOUN
gujaf-189	133	31	to	to	PART
gujaf-189	133	32	update	update	VERB
gujaf-189	133	33	the	the	DET
gujaf-189	133	34	literature	literature	NOUN
gujaf-189	133	35	to	to	PART
gujaf-189	133	36	address	address	VERB
gujaf-189	133	37	how	how	SCONJ
gujaf-189	133	38	a	a	DET
gujaf-189	133	39	firm	firm	NOUN
gujaf-189	133	40	’s	’s	PART
gujaf-189	133	41	financial	financial	ADJ
gujaf-189	133	42	performance	performance	NOUN
gujaf-189	133	43	is	be	AUX
gujaf-189	133	44	impacted	impact	VERB
gujaf-189	133	45	by	by	ADP
gujaf-189	133	46	capital	capital	NOUN
gujaf-189	133	47	structure	structure	NOUN
gujaf-189	133	48	among	among	ADP
gujaf-189	133	49	listed	list	VERB
gujaf-189	133	50	agricultural	agricultural	ADJ
gujaf-189	133	51	companies	company	NOUN
gujaf-189	133	52	in	in	ADP
gujaf-189	133	53	nigeria	nigeria	PROPN
gujaf-189	133	54	.	.	PUNCT
gujaf-189	134	1	therefore	therefore	ADV
gujaf-189	134	2	,	,	PUNCT
gujaf-189	134	3	the	the	DET
gujaf-189	134	4	main	main	ADJ
gujaf-189	134	5	objective	objective	NOUN
gujaf-189	134	6	of	of	ADP
gujaf-189	134	7	this	this	DET
gujaf-189	134	8	research	research	NOUN
gujaf-189	134	9	is	be	AUX
gujaf-189	134	10	to	to	PART
gujaf-189	134	11	examine	examine	VERB
gujaf-189	134	12	the	the	DET
gujaf-189	134	13	impact	impact	NOUN
gujaf-189	134	14	of	of	ADP
gujaf-189	134	15	capital	capital	NOUN
gujaf-189	134	16	structure	structure	NOUN
gujaf-189	134	17	on	on	ADP
gujaf-189	134	18	financial	financial	ADJ
gujaf-189	134	19	performance	performance	NOUN
gujaf-189	134	20	of	of	ADP
gujaf-189	134	21	listed	list	VERB
gujaf-189	134	22	agricultural	agricultural	ADJ
gujaf-189	134	23	companies	company	NOUN
gujaf-189	134	24	in	in	ADP
gujaf-189	134	25	nigeria	nigeria	PROPN
gujaf-189	134	26	in	in	ADP
gujaf-189	134	27	order	order	NOUN
gujaf-189	134	28	to	to	PART
gujaf-189	134	29	fill	fill	VERB
gujaf-189	134	30	the	the	DET
gujaf-189	134	31	vacuum	vacuum	NOUN
gujaf-189	134	32	.	.	PUNCT
gujaf-189	135	1	2	2	X
gujaf-189	135	2	.	.	X
gujaf-189	135	3	literature	literature	NOUN
gujaf-189	135	4	review	review	VERB
gujaf-189	135	5	this	this	DET
gujaf-189	135	6	section	section	NOUN
gujaf-189	135	7	reviewed	review	VERB
gujaf-189	135	8	empirical	empirical	ADJ
gujaf-189	135	9	studies	study	NOUN
gujaf-189	135	10	that	that	PRON
gujaf-189	135	11	looked	look	VERB
gujaf-189	135	12	into	into	ADP
gujaf-189	135	13	capital	capital	NOUN
gujaf-189	135	14	structure	structure	NOUN
gujaf-189	135	15	(	(	PUNCT
gujaf-189	135	16	long	long	ADJ
gujaf-189	135	17	-	-	PUNCT
gujaf-189	135	18	term	term	NOUN
gujaf-189	135	19	debt	debt	NOUN
gujaf-189	135	20	,	,	PUNCT
gujaf-189	135	21	short	short	ADJ
gujaf-189	135	22	term	term	NOUN
gujaf-189	135	23	debt	debt	NOUN
gujaf-189	135	24	,	,	PUNCT
gujaf-189	135	25	total	total	ADJ
gujaf-189	135	26	debt	debt	NOUN
gujaf-189	135	27	ratio	ratio	NOUN
gujaf-189	135	28	,	,	PUNCT
gujaf-189	135	29	total	total	ADJ
gujaf-189	135	30	equity	equity	NOUN
gujaf-189	135	31	ratio	ratio	NOUN
gujaf-189	135	32	)	)	PUNCT
gujaf-189	135	33	and	and	CCONJ
gujaf-189	135	34	how	how	SCONJ
gujaf-189	135	35	they	they	PRON
gujaf-189	135	36	react	react	VERB
gujaf-189	135	37	to	to	ADP
gujaf-189	135	38	financial	financial	ADJ
gujaf-189	135	39	performance	performance	NOUN
gujaf-189	135	40	.	.	PUNCT
gujaf-189	136	1	2.1	2.1	NUM
gujaf-189	136	2	review	review	NOUN
gujaf-189	136	3	of	of	ADP
gujaf-189	136	4	related	related	ADJ
gujaf-189	136	5	empirical	empirical	ADJ
gujaf-189	136	6	literatures	literature	NOUN
gujaf-189	136	7	dahiru	dahiru	NOUN
gujaf-189	136	8	,	,	PUNCT
gujaf-189	136	9	dogarawa	dogarawa	PROPN
gujaf-189	136	10	and	and	CCONJ
gujaf-189	136	11	haruna	haruna	PROPN
gujaf-189	136	12	(	(	PUNCT
gujaf-189	136	13	2016	2016	NUM
gujaf-189	136	14	)	)	PUNCT
gujaf-189	136	15	made	make	VERB
gujaf-189	136	16	an	an	DET
gujaf-189	136	17	attempt	attempt	NOUN
gujaf-189	136	18	to	to	PART
gujaf-189	136	19	examined	examined	VERB
gujaf-189	136	20	the	the	DET
gujaf-189	136	21	effect	effect	NOUN
gujaf-189	136	22	of	of	ADP
gujaf-189	136	23	capital	capital	NOUN
gujaf-189	136	24	structure	structure	NOUN
gujaf-189	136	25	on	on	ADP
gujaf-189	136	26	financial	financial	ADJ
gujaf-189	136	27	performance	performance	NOUN
gujaf-189	136	28	of	of	ADP
gujaf-189	136	29	manufacturing	manufacturing	NOUN
gujaf-189	136	30	firms	firm	NOUN
gujaf-189	136	31	listed	list	VERB
gujaf-189	136	32	on	on	ADP
gujaf-189	136	33	the	the	DET
gujaf-189	136	34	nse	nse	NOUN
gujaf-189	136	35	for	for	ADP
gujaf-189	136	36	a	a	DET
gujaf-189	136	37	period	period	NOUN
gujaf-189	136	38	of	of	ADP
gujaf-189	136	39	six	six	NUM
gujaf-189	136	40	years	year	NOUN
gujaf-189	136	41	spanning	span	VERB
gujaf-189	136	42	from	from	ADP
gujaf-189	136	43	2009	2009	NUM
gujaf-189	136	44	-	-	SYM
gujaf-189	136	45	2014	2014	NUM
gujaf-189	136	46	,	,	PUNCT
gujaf-189	136	47	capital	capital	NOUN
gujaf-189	136	48	structure	structure	NOUN
gujaf-189	136	49	was	be	AUX
gujaf-189	136	50	proxy	proxy	ADJ
gujaf-189	136	51	total	total	ADJ
gujaf-189	136	52	debt	debt	NOUN
gujaf-189	136	53	to	to	ADP
gujaf-189	136	54	total	total	ADJ
gujaf-189	136	55	asset	asset	NOUN
gujaf-189	136	56	,	,	PUNCT
gujaf-189	136	57	total	total	ADJ
gujaf-189	136	58	debt	debt	NOUN
gujaf-189	136	59	to	to	ADP
gujaf-189	136	60	total	total	ADJ
gujaf-189	136	61	equity	equity	NOUN
gujaf-189	136	62	,	,	PUNCT
gujaf-189	136	63	short	short	ADJ
gujaf-189	136	64	term	term	NOUN
gujaf-189	136	65	debt	debt	NOUN
gujaf-189	136	66	to	to	ADP
gujaf-189	136	67	total	total	ADJ
gujaf-189	136	68	asset	asset	NOUN
gujaf-189	136	69	and	and	CCONJ
gujaf-189	136	70	long	long	ADJ
gujaf-189	136	71	term	term	NOUN
gujaf-189	136	72	debt	debt	NOUN
gujaf-189	136	73	to	to	ADP
gujaf-189	136	74	total	total	ADJ
gujaf-189	136	75	asset	asset	NOUN
gujaf-189	136	76	while	while	SCONJ
gujaf-189	136	77	financial	financial	ADJ
gujaf-189	136	78	performance	performance	NOUN
gujaf-189	136	79	was	be	AUX
gujaf-189	136	80	proxy	proxy	VERB
gujaf-189	136	81	by	by	ADP
gujaf-189	136	82	return	return	NOUN
gujaf-189	136	83	on	on	ADP
gujaf-189	136	84	asset	asset	NOUN
gujaf-189	136	85	.	.	PUNCT
gujaf-189	137	1	the	the	DET
gujaf-189	137	2	panel	panel	NOUN
gujaf-189	137	3	data	datum	NOUN
gujaf-189	137	4	was	be	AUX
gujaf-189	137	5	analysed	analyse	VERB
gujaf-189	137	6	using	use	VERB
gujaf-189	137	7	the	the	DET
gujaf-189	137	8	generalised	generalise	VERB
gujaf-189	137	9	least	least	ADJ
gujaf-189	137	10	square	square	ADJ
gujaf-189	137	11	regression	regression	NOUN
gujaf-189	137	12	.	.	PUNCT
gujaf-189	138	1	results	result	NOUN
gujaf-189	138	2	revealed	reveal	VERB
gujaf-189	138	3	that	that	SCONJ
gujaf-189	138	4	three	three	NUM
gujaf-189	138	5	variables	variable	NOUN
gujaf-189	138	6	(	(	PUNCT
gujaf-189	138	7	total	total	ADJ
gujaf-189	138	8	debt	debt	NOUN
gujaf-189	138	9	,	,	PUNCT
gujaf-189	138	10	short	short	ADJ
gujaf-189	138	11	term	term	NOUN
gujaf-189	138	12	debt	debt	NOUN
gujaf-189	138	13	and	and	CCONJ
gujaf-189	138	14	long	long	ADJ
gujaf-189	138	15	term	term	NOUN
gujaf-189	138	16	debt	debt	NOUN
gujaf-189	138	17	)	)	PUNCT
gujaf-189	138	18	have	have	VERB
gujaf-189	138	19	positive	positive	ADJ
gujaf-189	138	20	significant	significant	ADJ
gujaf-189	138	21	impact	impact	NOUN
gujaf-189	138	22	while	while	SCONJ
gujaf-189	138	23	only	only	ADV
gujaf-189	138	24	debt	debt	NOUN
gujaf-189	138	25	to	to	ADP
gujaf-189	138	26	equity	equity	NOUN
gujaf-189	138	27	was	be	AUX
gujaf-189	138	28	not	not	PART
gujaf-189	138	29	significant	significant	ADJ
gujaf-189	138	30	with	with	ADP
gujaf-189	138	31	return	return	NOUN
gujaf-189	138	32	on	on	ADP
gujaf-189	138	33	asset	asset	NOUN
gujaf-189	138	34	.	.	PUNCT
gujaf-189	139	1	the	the	DET
gujaf-189	139	2	study	study	NOUN
gujaf-189	139	3	recommends	recommend	VERB
gujaf-189	139	4	that	that	SCONJ
gujaf-189	139	5	management	management	NOUN
gujaf-189	139	6	should	should	AUX
gujaf-189	139	7	increase	increase	VERB
gujaf-189	139	8	the	the	DET
gujaf-189	139	9	components	component	NOUN
gujaf-189	139	10	of	of	ADP
gujaf-189	139	11	short	short	ADJ
gujaf-189	139	12	term	term	NOUN
gujaf-189	139	13	debt	debt	NOUN
gujaf-189	139	14	of	of	ADP
gujaf-189	139	15	capital	capital	NOUN
gujaf-189	139	16	structure	structure	NOUN
gujaf-189	139	17	.	.	PUNCT
gujaf-189	140	1	goyal	goyal	PROPN
gujaf-189	140	2	(	(	PUNCT
gujaf-189	140	3	2013	2013	NUM
gujaf-189	140	4	)	)	PUNCT
gujaf-189	140	5	investigated	investigate	VERB
gujaf-189	140	6	the	the	DET
gujaf-189	140	7	influence	influence	NOUN
gujaf-189	140	8	of	of	ADP
gujaf-189	140	9	capital	capital	NOUN
gujaf-189	140	10	structure	structure	NOUN
gujaf-189	140	11	on	on	ADP
gujaf-189	140	12	performance	performance	NOUN
gujaf-189	140	13	of	of	ADP
gujaf-189	140	14	public	public	ADJ
gujaf-189	140	15	sector	sector	NOUN
gujaf-189	140	16	banks	bank	NOUN
gujaf-189	140	17	in	in	ADP
gujaf-189	140	18	india	india	PROPN
gujaf-189	140	19	for	for	ADP
gujaf-189	140	20	five	five	NUM
gujaf-189	140	21	years	year	NOUN
gujaf-189	140	22	spanning	span	VERB
gujaf-189	140	23	from	from	ADP
gujaf-189	140	24	2008	2008	NUM
gujaf-189	140	25	-	-	SYM
gujaf-189	140	26	2012	2012	NUM
gujaf-189	140	27	.	.	PUNCT
gujaf-189	141	1	long	long	ADJ
gujaf-189	141	2	term	term	NOUN
gujaf-189	141	3	debt	debt	NOUN
gujaf-189	141	4	,	,	PUNCT
gujaf-189	141	5	short	short	ADJ
gujaf-189	141	6	term	term	NOUN
gujaf-189	141	7	debt	debt	NOUN
gujaf-189	141	8	and	and	CCONJ
gujaf-189	141	9	total	total	ADJ
gujaf-189	141	10	debt	debt	NOUN
gujaf-189	141	11	were	be	AUX
gujaf-189	141	12	proxy	proxy	ADJ
gujaf-189	141	13	for	for	ADP
gujaf-189	141	14	independent	independent	ADJ
gujaf-189	141	15	variable	variable	NOUN
gujaf-189	141	16	whereas	whereas	SCONJ
gujaf-189	141	17	the	the	DET
gujaf-189	141	18	dependent	dependent	ADJ
gujaf-189	141	19	variable	variable	NOUN
gujaf-189	141	20	was	be	AUX
gujaf-189	141	21	proxy	proxy	VERB
gujaf-189	141	22	by	by	ADP
gujaf-189	141	23	return	return	NOUN
gujaf-189	141	24	on	on	ADP
gujaf-189	141	25	asset	asset	NOUN
gujaf-189	141	26	,	,	PUNCT
gujaf-189	141	27	return	return	VERB
gujaf-189	141	28	on	on	ADP
gujaf-189	141	29	equity	equity	NOUN
gujaf-189	141	30	and	and	CCONJ
gujaf-189	141	31	earnings	earning	NOUN
gujaf-189	141	32	per	per	ADP
gujaf-189	141	33	share	share	NOUN
gujaf-189	141	34	.	.	PUNCT
gujaf-189	142	1	results	result	NOUN
gujaf-189	142	2	showed	show	VERB
gujaf-189	142	3	that	that	SCONJ
gujaf-189	142	4	a	a	DET
gujaf-189	142	5	positive	positive	ADJ
gujaf-189	142	6	relationship	relationship	NOUN
gujaf-189	142	7	between	between	ADP
gujaf-189	142	8	short	short	ADJ
gujaf-189	142	9	term	term	NOUN
gujaf-189	142	10	debt	debt	NOUN
gujaf-189	142	11	and	and	CCONJ
gujaf-189	142	12	all	all	DET
gujaf-189	142	13	financial	financial	ADJ
gujaf-189	142	14	performance	performance	NOUN
gujaf-189	142	15	measures	measure	NOUN
gujaf-189	142	16	while	while	SCONJ
gujaf-189	142	17	long	long	ADJ
gujaf-189	142	18	term	term	NOUN
gujaf-189	142	19	debt	debt	NOUN
gujaf-189	142	20	showed	show	VERB
gujaf-189	142	21	negative	negative	ADJ
gujaf-189	142	22	relationship	relationship	NOUN
gujaf-189	142	23	with	with	ADP
gujaf-189	142	24	performance	performance	NOUN
gujaf-189	142	25	measures	measure	NOUN
gujaf-189	142	26	.	.	PUNCT
gujaf-189	143	1	lin	lin	PROPN
gujaf-189	143	2	,	,	PUNCT
gujaf-189	143	3	khai	khai	PROPN
gujaf-189	143	4	,	,	PUNCT
gujaf-189	143	5	anh	anh	PROPN
gujaf-189	143	6	,	,	PUNCT
gujaf-189	143	7	linh	linh	PROPN
gujaf-189	143	8	,	,	PUNCT
gujaf-189	143	9	ha	ha	INTJ
gujaf-189	143	10	and	and	CCONJ
gujaf-189	143	11	nga	nga	ADV
gujaf-189	143	12	(	(	PUNCT
gujaf-189	143	13	2022	2022	NUM
gujaf-189	143	14	)	)	PUNCT
gujaf-189	143	15	made	make	VERB
gujaf-189	143	16	an	an	DET
gujaf-189	143	17	attempt	attempt	NOUN
gujaf-189	143	18	to	to	PART
gujaf-189	143	19	examined	examine	VERB
gujaf-189	143	20	the	the	DET
gujaf-189	143	21	impact	impact	NOUN
gujaf-189	143	22	of	of	ADP
gujaf-189	143	23	capital	capital	NOUN
gujaf-189	143	24	structure	structure	NOUN
gujaf-189	143	25	of	of	ADP
gujaf-189	143	26	performance	performance	NOUN
gujaf-189	143	27	of	of	ADP
gujaf-189	143	28	firm	firm	NOUN
gujaf-189	143	29	in	in	ADP
gujaf-189	143	30	listed	list	VERB
gujaf-189	143	31	processing	processing	NOUN
gujaf-189	143	32	and	and	CCONJ
gujaf-189	143	33	manufacturing	manufacturing	NOUN
gujaf-189	143	34	industries	industry	NOUN
gujaf-189	143	35	in	in	ADP
gujaf-189	143	36	vietnam	vietnam	PROPN
gujaf-189	143	37	for	for	ADP
gujaf-189	143	38	a	a	DET
gujaf-189	143	39	period	period	NOUN
gujaf-189	143	40	of	of	ADP
gujaf-189	143	41	6	6	NUM
gujaf-189	143	42	years	year	NOUN
gujaf-189	143	43	spanning	span	VERB
gujaf-189	143	44	from	from	ADP
gujaf-189	143	45	2015	2015	NUM
gujaf-189	143	46	-	-	SYM
gujaf-189	143	47	2020	2020	NUM
gujaf-189	143	48	.	.	PUNCT
gujaf-189	144	1	tobin	tobin	PROPN
gujaf-189	144	2	’s	’s	PART
gujaf-189	144	3	q	q	NOUN
gujaf-189	144	4	and	and	CCONJ
gujaf-189	144	5	return	return	VERB
gujaf-189	144	6	on	on	ADP
gujaf-189	144	7	asset	asset	NOUN
gujaf-189	144	8	were	be	AUX
gujaf-189	144	9	proxy	proxy	ADJ
gujaf-189	144	10	for	for	ADP
gujaf-189	144	11	the	the	DET
gujaf-189	144	12	dependent	dependent	ADJ
gujaf-189	144	13	variable	variable	NOUN
gujaf-189	144	14	whereas	whereas	SCONJ
gujaf-189	144	15	the	the	DET
gujaf-189	144	16	independent	independent	ADJ
gujaf-189	144	17	variable	variable	NOUN
gujaf-189	144	18	was	be	AUX
gujaf-189	144	19	proxy	proxy	VERB
gujaf-189	144	20	by	by	ADP
gujaf-189	144	21	short	short	ADJ
gujaf-189	144	22	term	term	NOUN
gujaf-189	144	23	debt	debt	NOUN
gujaf-189	144	24	and	and	CCONJ
gujaf-189	144	25	long	long	ADJ
gujaf-189	144	26	term	term	NOUN
gujaf-189	144	27	debt	debt	NOUN
gujaf-189	144	28	.	.	PUNCT
gujaf-189	145	1	the	the	DET
gujaf-189	145	2	fgls	fgls	NOUN
gujaf-189	145	3	model	model	NOUN
gujaf-189	145	4	was	be	AUX
gujaf-189	145	5	used	use	VERB
gujaf-189	145	6	to	to	PART
gujaf-189	145	7	analyse	analyse	VERB
gujaf-189	145	8	the	the	DET
gujaf-189	145	9	secondary	secondary	ADJ
gujaf-189	145	10	data	datum	NOUN
gujaf-189	145	11	.	.	PUNCT
gujaf-189	146	1	the	the	DET
gujaf-189	146	2	results	result	NOUN
gujaf-189	146	3	revealed	reveal	VERB
gujaf-189	146	4	that	that	SCONJ
gujaf-189	146	5	short	short	ADJ
gujaf-189	146	6	term	term	NOUN
gujaf-189	146	7	debt	debt	NOUN
gujaf-189	146	8	and	and	CCONJ
gujaf-189	146	9	long	long	ADJ
gujaf-189	146	10	term	term	NOUN
gujaf-189	146	11	debt	debt	NOUN
gujaf-189	146	12	have	have	VERB
gujaf-189	146	13	negative	negative	ADJ
gujaf-189	146	14	effect	effect	NOUN
gujaf-189	146	15	on	on	ADP
gujaf-189	146	16	return	return	NOUN
gujaf-189	146	17	on	on	ADP
gujaf-189	146	18	asset	asset	NOUN
gujaf-189	146	19	while	while	SCONJ
gujaf-189	146	20	with	with	ADP
gujaf-189	146	21	regards	regard	NOUN
gujaf-189	146	22	to	to	ADP
gujaf-189	146	23	tobin	tobin	PROPN
gujaf-189	146	24	’s	’s	PART
gujaf-189	146	25	q	q	PROPN
gujaf-189	146	26	short	short	ADJ
gujaf-189	146	27	term	term	NOUN
gujaf-189	146	28	debt	debt	NOUN
gujaf-189	146	29	had	have	VERB
gujaf-189	146	30	no	no	DET
gujaf-189	146	31	significant	significant	ADJ
gujaf-189	146	32	effect	effect	NOUN
gujaf-189	146	33	on	on	ADP
gujaf-189	146	34	performance	performance	NOUN
gujaf-189	146	35	while	while	SCONJ
gujaf-189	146	36	long	long	ADJ
gujaf-189	146	37	term	term	NOUN
gujaf-189	146	38	debt	debt	NOUN
gujaf-189	146	39	had	have	VERB
gujaf-189	146	40	a	a	DET
gujaf-189	146	41	negative	negative	ADJ
gujaf-189	146	42	effect	effect	NOUN
gujaf-189	146	43	with	with	ADP
gujaf-189	146	44	performance	performance	NOUN
gujaf-189	146	45	.	.	PUNCT
gujaf-189	147	1	swain	swain	PROPN
gujaf-189	147	2	and	and	CCONJ
gujaf-189	147	3	das	das	PROPN
gujaf-189	147	4	(	(	PUNCT
gujaf-189	147	5	2017	2017	NUM
gujaf-189	147	6	)	)	PUNCT
gujaf-189	147	7	examined	examine	VERB
gujaf-189	147	8	the	the	DET
gujaf-189	147	9	impact	impact	NOUN
gujaf-189	147	10	of	of	ADP
gujaf-189	147	11	capital	capital	NOUN
gujaf-189	147	12	structure	structure	NOUN
gujaf-189	147	13	on	on	ADP
gujaf-189	147	14	financial	financial	ADJ
gujaf-189	147	15	performance	performance	NOUN
gujaf-189	147	16	and	and	CCONJ
gujaf-189	147	17	its	its	PRON
gujaf-189	147	18	determinants	determinant	NOUN
gujaf-189	147	19	for	for	ADP
gujaf-189	147	20	a	a	DET
gujaf-189	147	21	ten	ten	NUM
gujaf-189	147	22	-	-	PUNCT
gujaf-189	147	23	year	year	NOUN
gujaf-189	147	24	period	period	NOUN
gujaf-189	147	25	,	,	PUNCT
gujaf-189	147	26	capital	capital	NOUN
gujaf-189	147	27	structure	structure	NOUN
gujaf-189	147	28	was	be	AUX
gujaf-189	147	29	proxy	proxy	VERB
gujaf-189	147	30	by	by	ADP
gujaf-189	147	31	current	current	ADJ
gujaf-189	147	32	ration	ration	NOUN
gujaf-189	147	33	,	,	PUNCT
gujaf-189	147	34	long	long	ADJ
gujaf-189	147	35	term	term	NOUN
gujaf-189	147	36	debt	debt	NOUN
gujaf-189	147	37	to	to	ADP
gujaf-189	147	38	asset	asset	NOUN
gujaf-189	147	39	,	,	PUNCT
gujaf-189	147	40	total	total	ADJ
gujaf-189	147	41	debt	debt	NOUN
gujaf-189	147	42	to	to	ADP
gujaf-189	147	43	asset	asset	NOUN
gujaf-189	147	44	and	and	CCONJ
gujaf-189	147	45	debt	debt	NOUN
gujaf-189	147	46	equity	equity	NOUN
gujaf-189	147	47	ratio	ratio	PROPN
gujaf-189	147	48	gusau	gusau	PROPN
gujaf-189	147	49	journal	journal	PROPN
gujaf-189	147	50	of	of	ADP
gujaf-189	147	51	accounting	accounting	NOUN
gujaf-189	147	52	and	and	CCONJ
gujaf-189	147	53	finance	finance	NOUN
gujaf-189	147	54	,	,	PUNCT
gujaf-189	147	55	vol	vol	NOUN
gujaf-189	147	56	.	.	PROPN
gujaf-189	147	57	3	3	NUM
gujaf-189	147	58	,	,	PUNCT
gujaf-189	147	59	issue	issue	NOUN
gujaf-189	147	60	3	3	NUM
gujaf-189	147	61	,	,	PUNCT
gujaf-189	147	62	october	october	PROPN
gujaf-189	147	63	,	,	PUNCT
gujaf-189	147	64	2022	2022	NUM
gujaf-189	147	65	196	196	NUM
gujaf-189	147	66	while	while	SCONJ
gujaf-189	147	67	the	the	DET
gujaf-189	147	68	financial	financial	ADJ
gujaf-189	147	69	performance	performance	NOUN
gujaf-189	147	70	was	be	AUX
gujaf-189	147	71	proxy	proxy	VERB
gujaf-189	147	72	by	by	ADP
gujaf-189	147	73	return	return	NOUN
gujaf-189	147	74	on	on	ADP
gujaf-189	147	75	asset	asset	NOUN
gujaf-189	147	76	,	,	PUNCT
gujaf-189	147	77	return	return	VERB
gujaf-189	147	78	on	on	ADP
gujaf-189	147	79	equity	equity	NOUN
gujaf-189	147	80	,	,	PUNCT
gujaf-189	147	81	return	return	VERB
gujaf-189	147	82	on	on	ADP
gujaf-189	147	83	capital	capital	NOUN
gujaf-189	147	84	employed	employ	VERB
gujaf-189	147	85	and	and	CCONJ
gujaf-189	147	86	earnings	earning	NOUN
gujaf-189	147	87	per	per	ADP
gujaf-189	147	88	share	share	NOUN
gujaf-189	147	89	.	.	PUNCT
gujaf-189	148	1	top	top	ADJ
gujaf-189	148	2	50	50	NUM
gujaf-189	148	3	manufacturing	manufacturing	NOUN
gujaf-189	148	4	listed	list	VERB
gujaf-189	148	5	firms	firm	NOUN
gujaf-189	148	6	were	be	AUX
gujaf-189	148	7	selected	select	VERB
gujaf-189	148	8	to	to	PART
gujaf-189	148	9	represent	represent	VERB
gujaf-189	148	10	the	the	DET
gujaf-189	148	11	population	population	NOUN
gujaf-189	148	12	,	,	PUNCT
gujaf-189	148	13	the	the	DET
gujaf-189	148	14	multiple	multiple	ADJ
gujaf-189	148	15	regression	regression	NOUN
gujaf-189	148	16	technique	technique	NOUN
gujaf-189	148	17	was	be	AUX
gujaf-189	148	18	employed	employ	VERB
gujaf-189	148	19	for	for	ADP
gujaf-189	148	20	the	the	DET
gujaf-189	148	21	analysis	analysis	NOUN
gujaf-189	148	22	and	and	CCONJ
gujaf-189	148	23	results	result	NOUN
gujaf-189	148	24	revealed	reveal	VERB
gujaf-189	148	25	capital	capital	NOUN
gujaf-189	148	26	structure	structure	NOUN
gujaf-189	148	27	has	have	VERB
gujaf-189	148	28	a	a	DET
gujaf-189	148	29	significant	significant	ADJ
gujaf-189	148	30	impact	impact	NOUN
gujaf-189	148	31	on	on	ADP
gujaf-189	148	32	financial	financial	ADJ
gujaf-189	148	33	performance	performance	NOUN
gujaf-189	148	34	.	.	PUNCT
gujaf-189	149	1	olayemi	olayemi	PROPN
gujaf-189	149	2	and	and	CCONJ
gujaf-189	149	3	fakayode	fakayode	PROPN
gujaf-189	149	4	(	(	PUNCT
gujaf-189	149	5	2021	2021	NUM
gujaf-189	149	6	)	)	PUNCT
gujaf-189	149	7	examined	examine	VERB
gujaf-189	149	8	the	the	DET
gujaf-189	149	9	effect	effect	NOUN
gujaf-189	149	10	of	of	ADP
gujaf-189	149	11	capital	capital	NOUN
gujaf-189	149	12	structure	structure	NOUN
gujaf-189	149	13	on	on	ADP
gujaf-189	149	14	financial	financial	ADJ
gujaf-189	149	15	performance	performance	NOUN
gujaf-189	149	16	of	of	ADP
gujaf-189	149	17	quoted	quote	VERB
gujaf-189	149	18	manufacturing	manufacturing	NOUN
gujaf-189	149	19	companies	company	NOUN
gujaf-189	149	20	in	in	ADP
gujaf-189	149	21	nigeria	nigeria	PROPN
gujaf-189	149	22	for	for	ADP
gujaf-189	149	23	a	a	DET
gujaf-189	149	24	period	period	NOUN
gujaf-189	149	25	of	of	ADP
gujaf-189	149	26	seven	seven	NUM
gujaf-189	149	27	years	year	NOUN
gujaf-189	149	28	spanning	span	VERB
gujaf-189	149	29	from	from	ADP
gujaf-189	149	30	2013	2013	NUM
gujaf-189	149	31	-	-	SYM
gujaf-189	149	32	2019	2019	NUM
gujaf-189	149	33	,	,	PUNCT
gujaf-189	149	34	capital	capital	NOUN
gujaf-189	149	35	structure	structure	NOUN
gujaf-189	149	36	was	be	AUX
gujaf-189	149	37	proxy	proxy	VERB
gujaf-189	149	38	by	by	ADP
gujaf-189	149	39	short	short	ADJ
gujaf-189	149	40	term	term	NOUN
gujaf-189	149	41	debt	debt	NOUN
gujaf-189	149	42	to	to	ADP
gujaf-189	149	43	total	total	ADJ
gujaf-189	149	44	asset	asset	NOUN
gujaf-189	149	45	,	,	PUNCT
gujaf-189	149	46	long	long	ADJ
gujaf-189	149	47	term	term	NOUN
gujaf-189	149	48	debt	debt	NOUN
gujaf-189	149	49	to	to	ADP
gujaf-189	149	50	total	total	ADJ
gujaf-189	149	51	asset	asset	NOUN
gujaf-189	149	52	,	,	PUNCT
gujaf-189	149	53	total	total	ADJ
gujaf-189	149	54	debt	debt	NOUN
gujaf-189	149	55	to	to	ADP
gujaf-189	149	56	total	total	ADJ
gujaf-189	149	57	equity	equity	NOUN
gujaf-189	149	58	and	and	CCONJ
gujaf-189	149	59	total	total	ADJ
gujaf-189	149	60	debt	debt	NOUN
gujaf-189	149	61	to	to	ADP
gujaf-189	149	62	total	total	ADJ
gujaf-189	149	63	asset	asset	NOUN
gujaf-189	149	64	ratio	ratio	NOUN
gujaf-189	149	65	while	while	SCONJ
gujaf-189	149	66	financial	financial	ADJ
gujaf-189	149	67	performance	performance	NOUN
gujaf-189	149	68	was	be	AUX
gujaf-189	149	69	proxy	proxy	VERB
gujaf-189	149	70	by	by	ADP
gujaf-189	149	71	return	return	NOUN
gujaf-189	149	72	on	on	ADP
gujaf-189	149	73	equity	equity	NOUN
gujaf-189	149	74	and	and	CCONJ
gujaf-189	149	75	return	return	VERB
gujaf-189	149	76	on	on	ADP
gujaf-189	149	77	asset	asset	NOUN
gujaf-189	149	78	.	.	PUNCT
gujaf-189	150	1	panel	panel	NOUN
gujaf-189	150	2	regression	regression	NOUN
gujaf-189	150	3	analysis	analysis	NOUN
gujaf-189	150	4	was	be	AUX
gujaf-189	150	5	employed	employ	VERB
gujaf-189	150	6	and	and	CCONJ
gujaf-189	150	7	results	result	NOUN
gujaf-189	150	8	revealed	reveal	VERB
gujaf-189	150	9	total	total	ADJ
gujaf-189	150	10	debt	debt	NOUN
gujaf-189	150	11	to	to	ADP
gujaf-189	150	12	total	total	ADJ
gujaf-189	150	13	equity	equity	NOUN
gujaf-189	150	14	has	have	VERB
gujaf-189	150	15	no	no	DET
gujaf-189	150	16	significant	significant	ADJ
gujaf-189	150	17	impact	impact	NOUN
gujaf-189	150	18	on	on	ADP
gujaf-189	150	19	return	return	NOUN
gujaf-189	150	20	on	on	ADP
gujaf-189	150	21	asset	asset	NOUN
gujaf-189	150	22	,	,	PUNCT
gujaf-189	150	23	total	total	ADJ
gujaf-189	150	24	debt	debt	NOUN
gujaf-189	150	25	to	to	ADP
gujaf-189	150	26	total	total	ADJ
gujaf-189	150	27	asset	asset	NOUN
gujaf-189	150	28	ratio	ratio	NOUN
gujaf-189	150	29	has	have	VERB
gujaf-189	150	30	negative	negative	ADJ
gujaf-189	150	31	significant	significant	ADJ
gujaf-189	150	32	impact	impact	NOUN
gujaf-189	150	33	on	on	ADP
gujaf-189	150	34	return	return	NOUN
gujaf-189	150	35	on	on	ADP
gujaf-189	150	36	asset	asset	NOUN
gujaf-189	150	37	and	and	CCONJ
gujaf-189	150	38	return	return	VERB
gujaf-189	150	39	on	on	ADP
gujaf-189	150	40	equity	equity	NOUN
gujaf-189	150	41	.	.	PUNCT
gujaf-189	151	1	osuji	osuji	PROPN
gujaf-189	151	2	and	and	CCONJ
gujaf-189	151	3	odita	odita	PROPN
gujaf-189	151	4	(	(	PUNCT
gujaf-189	151	5	2012	2012	NUM
gujaf-189	151	6	)	)	PUNCT
gujaf-189	151	7	examined	examine	VERB
gujaf-189	151	8	the	the	DET
gujaf-189	151	9	impact	impact	NOUN
gujaf-189	151	10	of	of	ADP
gujaf-189	151	11	capital	capital	NOUN
gujaf-189	151	12	structure	structure	NOUN
gujaf-189	151	13	on	on	ADP
gujaf-189	151	14	financial	financial	ADJ
gujaf-189	151	15	performance	performance	NOUN
gujaf-189	151	16	of	of	ADP
gujaf-189	151	17	nigerian	nigerian	ADJ
gujaf-189	151	18	firms	firm	NOUN
gujaf-189	151	19	for	for	ADP
gujaf-189	151	20	6	6	NUM
gujaf-189	151	21	six	six	NUM
gujaf-189	151	22	years	year	NOUN
gujaf-189	151	23	from	from	ADP
gujaf-189	151	24	2004	2004	NUM
gujaf-189	151	25	-	-	SYM
gujaf-189	151	26	2010	2010	NUM
gujaf-189	151	27	,	,	PUNCT
gujaf-189	151	28	30	30	NUM
gujaf-189	151	29	listed	list	VERB
gujaf-189	151	30	non	non	ADJ
gujaf-189	151	31	-	-	ADJ
gujaf-189	151	32	financial	financial	ADJ
gujaf-189	151	33	companies	company	NOUN
gujaf-189	151	34	were	be	AUX
gujaf-189	151	35	selected	select	VERB
gujaf-189	151	36	for	for	ADP
gujaf-189	151	37	the	the	DET
gujaf-189	151	38	study	study	NOUN
gujaf-189	151	39	,	,	PUNCT
gujaf-189	151	40	the	the	DET
gujaf-189	151	41	dependent	dependent	ADJ
gujaf-189	151	42	variable	variable	NOUN
gujaf-189	151	43	was	be	AUX
gujaf-189	151	44	proxy	proxy	VERB
gujaf-189	151	45	by	by	ADP
gujaf-189	151	46	return	return	NOUN
gujaf-189	151	47	on	on	ADP
gujaf-189	151	48	asset	asset	NOUN
gujaf-189	151	49	and	and	CCONJ
gujaf-189	151	50	return	return	VERB
gujaf-189	151	51	on	on	ADP
gujaf-189	151	52	equity	equity	NOUN
gujaf-189	151	53	while	while	SCONJ
gujaf-189	151	54	independent	independent	ADJ
gujaf-189	151	55	variable	variable	NOUN
gujaf-189	151	56	was	be	AUX
gujaf-189	151	57	proxy	proxy	VERB
gujaf-189	151	58	by	by	ADP
gujaf-189	151	59	debt	debt	NOUN
gujaf-189	151	60	ratio	ratio	NOUN
gujaf-189	151	61	,	,	PUNCT
gujaf-189	151	62	asset	asset	NOUN
gujaf-189	151	63	turnover	turnover	NOUN
gujaf-189	151	64	and	and	CCONJ
gujaf-189	151	65	asset	asset	NOUN
gujaf-189	151	66	tangibility	tangibility	NOUN
gujaf-189	151	67	.	.	PUNCT
gujaf-189	152	1	ordinary	ordinary	ADJ
gujaf-189	152	2	least	least	ADJ
gujaf-189	152	3	square	square	ADJ
gujaf-189	152	4	regression	regression	NOUN
gujaf-189	152	5	was	be	AUX
gujaf-189	152	6	employed	employ	VERB
gujaf-189	152	7	for	for	ADP
gujaf-189	152	8	the	the	DET
gujaf-189	152	9	data	datum	NOUN
gujaf-189	152	10	and	and	CCONJ
gujaf-189	152	11	results	result	NOUN
gujaf-189	152	12	revealed	reveal	VERB
gujaf-189	152	13	that	that	SCONJ
gujaf-189	152	14	debt	debt	NOUN
gujaf-189	152	15	ratio	ratio	NOUN
gujaf-189	152	16	had	have	VERB
gujaf-189	152	17	significant	significant	ADJ
gujaf-189	152	18	negative	negative	ADJ
gujaf-189	152	19	impact	impact	NOUN
gujaf-189	152	20	on	on	ADP
gujaf-189	152	21	return	return	NOUN
gujaf-189	152	22	on	on	ADP
gujaf-189	152	23	asset	asset	NOUN
gujaf-189	152	24	and	and	CCONJ
gujaf-189	152	25	return	return	VERB
gujaf-189	152	26	on	on	ADP
gujaf-189	152	27	equity	equity	NOUN
gujaf-189	152	28	.	.	PUNCT
gujaf-189	153	1	dinh	dinh	NOUN
gujaf-189	153	2	and	and	CCONJ
gujaf-189	153	3	pham	pham	PROPN
gujaf-189	153	4	(	(	PUNCT
gujaf-189	153	5	2020	2020	NUM
gujaf-189	153	6	)	)	PUNCT
gujaf-189	153	7	attempted	attempt	VERB
gujaf-189	153	8	to	to	PART
gujaf-189	153	9	investigate	investigate	VERB
gujaf-189	153	10	the	the	DET
gujaf-189	153	11	impact	impact	NOUN
gujaf-189	153	12	of	of	ADP
gujaf-189	153	13	capital	capital	NOUN
gujaf-189	153	14	structure	structure	NOUN
gujaf-189	153	15	on	on	ADP
gujaf-189	153	16	financial	financial	ADJ
gujaf-189	153	17	performance	performance	NOUN
gujaf-189	153	18	of	of	ADP
gujaf-189	153	19	vietnamese	vietnamese	ADJ
gujaf-189	153	20	listing	list	VERB
gujaf-189	153	21	pharmaceutical	pharmaceutical	ADJ
gujaf-189	153	22	enterprises	enterprise	NOUN
gujaf-189	153	23	from	from	ADP
gujaf-189	153	24	2015	2015	NUM
gujaf-189	153	25	2019	2019	NUM
gujaf-189	153	26	(	(	PUNCT
gujaf-189	153	27	5	5	NUM
gujaf-189	153	28	years	year	NOUN
gujaf-189	153	29	)	)	PUNCT
gujaf-189	153	30	,	,	PUNCT
gujaf-189	153	31	all	all	DET
gujaf-189	153	32	the	the	DET
gujaf-189	153	33	30	30	NUM
gujaf-189	153	34	listed	list	VERB
gujaf-189	153	35	companies	company	NOUN
gujaf-189	153	36	were	be	AUX
gujaf-189	153	37	selected	select	VERB
gujaf-189	153	38	for	for	ADP
gujaf-189	153	39	the	the	DET
gujaf-189	153	40	study	study	NOUN
gujaf-189	153	41	,	,	PUNCT
gujaf-189	153	42	dependent	dependent	ADJ
gujaf-189	153	43	variable	variable	NOUN
gujaf-189	153	44	was	be	AUX
gujaf-189	153	45	proxy	proxy	VERB
gujaf-189	153	46	by	by	ADP
gujaf-189	153	47	return	return	NOUN
gujaf-189	153	48	on	on	ADP
gujaf-189	153	49	equity	equity	NOUN
gujaf-189	153	50	while	while	SCONJ
gujaf-189	153	51	independent	independent	ADJ
gujaf-189	153	52	variable	variable	NOUN
gujaf-189	153	53	(	(	PUNCT
gujaf-189	153	54	capital	capital	NOUN
gujaf-189	153	55	structure	structure	NOUN
gujaf-189	153	56	)	)	PUNCT
gujaf-189	153	57	was	be	AUX
gujaf-189	153	58	proxy	proxy	ADJ
gujaf-189	153	59	by	by	ADP
gujaf-189	153	60	long	long	ADJ
gujaf-189	153	61	-	-	PUNCT
gujaf-189	153	62	term	term	NOUN
gujaf-189	153	63	asset	asset	NOUN
gujaf-189	153	64	ratio	ratio	NOUN
gujaf-189	153	65	,	,	PUNCT
gujaf-189	153	66	financial	financial	ADJ
gujaf-189	153	67	leverage	leverage	NOUN
gujaf-189	153	68	ratio	ratio	NOUN
gujaf-189	153	69	and	and	CCONJ
gujaf-189	153	70	debt	debt	NOUN
gujaf-189	153	71	to	to	ADP
gujaf-189	153	72	asset	asset	NOUN
gujaf-189	153	73	ratio	ratio	NOUN
gujaf-189	153	74	.	.	PUNCT
gujaf-189	154	1	the	the	DET
gujaf-189	154	2	ordinary	ordinary	ADJ
gujaf-189	154	3	least	least	ADJ
gujaf-189	154	4	square	square	NOUN
gujaf-189	154	5	was	be	AUX
gujaf-189	154	6	adopted	adopt	VERB
gujaf-189	154	7	for	for	ADP
gujaf-189	154	8	the	the	DET
gujaf-189	154	9	analysis	analysis	NOUN
gujaf-189	154	10	and	and	CCONJ
gujaf-189	154	11	results	result	NOUN
gujaf-189	154	12	revealed	reveal	VERB
gujaf-189	154	13	all	all	DET
gujaf-189	154	14	the	the	DET
gujaf-189	154	15	independent	independent	ADJ
gujaf-189	154	16	variables	variable	NOUN
gujaf-189	154	17	have	have	VERB
gujaf-189	154	18	positive	positive	ADJ
gujaf-189	154	19	impact	impact	NOUN
gujaf-189	154	20	on	on	ADP
gujaf-189	154	21	return	return	NOUN
gujaf-189	154	22	on	on	ADP
gujaf-189	154	23	equity	equity	NOUN
gujaf-189	154	24	.	.	PUNCT
gujaf-189	155	1	muhammad	muhammad	PROPN
gujaf-189	155	2	(	(	PUNCT
gujaf-189	155	3	2019	2019	NUM
gujaf-189	155	4	)	)	PUNCT
gujaf-189	155	5	examined	examine	VERB
gujaf-189	155	6	the	the	DET
gujaf-189	155	7	impact	impact	NOUN
gujaf-189	155	8	of	of	ADP
gujaf-189	155	9	capital	capital	NOUN
gujaf-189	155	10	structure	structure	NOUN
gujaf-189	155	11	on	on	ADP
gujaf-189	155	12	financial	financial	ADJ
gujaf-189	155	13	performance	performance	NOUN
gujaf-189	155	14	of	of	ADP
gujaf-189	155	15	consumer	consumer	NOUN
gujaf-189	155	16	goods	good	NOUN
gujaf-189	155	17	industry	industry	NOUN
gujaf-189	155	18	in	in	ADP
gujaf-189	155	19	nigeria	nigeria	PRON
gujaf-189	155	20	for	for	ADP
gujaf-189	155	21	5	5	NUM
gujaf-189	155	22	years	year	NOUN
gujaf-189	155	23	(	(	PUNCT
gujaf-189	155	24	2012	2012	NUM
gujaf-189	155	25	-	-	SYM
gujaf-189	155	26	2016	2016	NUM
gujaf-189	155	27	)	)	PUNCT
gujaf-189	155	28	,	,	PUNCT
gujaf-189	155	29	only	only	ADV
gujaf-189	155	30	6	6	NUM
gujaf-189	155	31	six	six	NUM
gujaf-189	155	32	companies	company	NOUN
gujaf-189	155	33	were	be	AUX
gujaf-189	155	34	selected	select	VERB
gujaf-189	155	35	to	to	PART
gujaf-189	155	36	represent	represent	VERB
gujaf-189	155	37	the	the	DET
gujaf-189	155	38	population	population	NOUN
gujaf-189	155	39	of	of	ADP
gujaf-189	155	40	the	the	DET
gujaf-189	155	41	study	study	NOUN
gujaf-189	155	42	,	,	PUNCT
gujaf-189	155	43	return	return	VERB
gujaf-189	155	44	on	on	ADP
gujaf-189	155	45	asset	asset	NOUN
gujaf-189	155	46	was	be	AUX
gujaf-189	155	47	financial	financial	ADJ
gujaf-189	155	48	performance	performance	NOUN
gujaf-189	155	49	proxy	proxy	NOUN
gujaf-189	155	50	while	while	SCONJ
gujaf-189	155	51	short	short	ADJ
gujaf-189	155	52	term	term	NOUN
gujaf-189	155	53	debt	debt	NOUN
gujaf-189	155	54	,	,	PUNCT
gujaf-189	155	55	long	long	ADJ
gujaf-189	155	56	term	term	NOUN
gujaf-189	155	57	debt	debt	NOUN
gujaf-189	155	58	and	and	CCONJ
gujaf-189	155	59	shareholders	shareholder	NOUN
gujaf-189	155	60	’	'	PUNCT
gujaf-189	155	61	fund	fund	NOUN
gujaf-189	155	62	were	be	AUX
gujaf-189	155	63	independent	independent	ADJ
gujaf-189	155	64	variables	variable	NOUN
gujaf-189	155	65	proxy	proxy	NOUN
gujaf-189	155	66	.	.	PUNCT
gujaf-189	156	1	multiple	multiple	ADJ
gujaf-189	156	2	regression	regression	NOUN
gujaf-189	156	3	analysis	analysis	NOUN
gujaf-189	156	4	was	be	AUX
gujaf-189	156	5	employed	employ	VERB
gujaf-189	156	6	and	and	CCONJ
gujaf-189	156	7	results	result	NOUN
gujaf-189	156	8	revealed	reveal	VERB
gujaf-189	156	9	that	that	SCONJ
gujaf-189	156	10	only	only	ADV
gujaf-189	156	11	shareholders	shareholder	NOUN
gujaf-189	156	12	’	'	PUNCT
gujaf-189	156	13	fund	fund	NOUN
gujaf-189	156	14	has	have	VERB
gujaf-189	156	15	significant	significant	ADJ
gujaf-189	156	16	positive	positive	ADJ
gujaf-189	156	17	impact	impact	NOUN
gujaf-189	156	18	on	on	ADP
gujaf-189	156	19	financial	financial	ADJ
gujaf-189	156	20	performance	performance	NOUN
gujaf-189	156	21	.	.	PUNCT
gujaf-189	157	1	lewis	lewis	PROPN
gujaf-189	157	2	(	(	PUNCT
gujaf-189	157	3	2016	2016	NUM
gujaf-189	157	4	)	)	PUNCT
gujaf-189	157	5	examined	examine	VERB
gujaf-189	157	6	the	the	DET
gujaf-189	157	7	effects	effect	NOUN
gujaf-189	157	8	of	of	ADP
gujaf-189	157	9	capital	capital	NOUN
gujaf-189	157	10	structure	structure	NOUN
gujaf-189	157	11	on	on	ADP
gujaf-189	157	12	the	the	DET
gujaf-189	157	13	financial	financial	ADJ
gujaf-189	157	14	performance	performance	NOUN
gujaf-189	157	15	of	of	ADP
gujaf-189	157	16	firms	firm	NOUN
gujaf-189	157	17	listed	list	VERB
gujaf-189	157	18	at	at	ADP
gujaf-189	157	19	nairobi	nairobi	PROPN
gujaf-189	157	20	securities	securities	PROPN
gujaf-189	157	21	exchange	exchange	NOUN
gujaf-189	157	22	for	for	ADP
gujaf-189	157	23	5	5	NUM
gujaf-189	157	24	years	year	NOUN
gujaf-189	157	25	(	(	PUNCT
gujaf-189	157	26	2011	2011	NUM
gujaf-189	157	27	-	-	SYM
gujaf-189	157	28	2015	2015	NUM
gujaf-189	157	29	)	)	PUNCT
gujaf-189	157	30	,	,	PUNCT
gujaf-189	157	31	47	47	NUM
gujaf-189	157	32	companies	company	NOUN
gujaf-189	157	33	listed	list	VERB
gujaf-189	157	34	non	non	ADJ
gujaf-189	157	35	-	-	ADJ
gujaf-189	157	36	financial	financial	ADJ
gujaf-189	157	37	firms	firm	NOUN
gujaf-189	157	38	were	be	AUX
gujaf-189	157	39	selected	select	VERB
gujaf-189	157	40	for	for	ADP
gujaf-189	157	41	the	the	DET
gujaf-189	157	42	study	study	NOUN
gujaf-189	157	43	,	,	PUNCT
gujaf-189	157	44	return	return	NOUN
gujaf-189	157	45	was	be	AUX
gujaf-189	157	46	proxy	proxy	NOUN
gujaf-189	157	47	for	for	ADP
gujaf-189	157	48	dependent	dependent	ADJ
gujaf-189	157	49	variable	variable	NOUN
gujaf-189	157	50	while	while	SCONJ
gujaf-189	157	51	debt	debt	NOUN
gujaf-189	157	52	ratio	ratio	NOUN
gujaf-189	157	53	,	,	PUNCT
gujaf-189	157	54	quick	quick	ADJ
gujaf-189	157	55	ratio	ratio	NOUN
gujaf-189	157	56	and	and	CCONJ
gujaf-189	157	57	fixed	fix	VERB
gujaf-189	157	58	assets	asset	NOUN
gujaf-189	157	59	to	to	PART
gujaf-189	157	60	total	total	VERB
gujaf-189	157	61	asset	asset	NOUN
gujaf-189	157	62	were	be	AUX
gujaf-189	157	63	proxy	proxy	ADJ
gujaf-189	157	64	for	for	ADP
gujaf-189	157	65	capital	capital	NOUN
gujaf-189	157	66	structure	structure	NOUN
gujaf-189	157	67	.	.	PUNCT
gujaf-189	158	1	multiple	multiple	ADJ
gujaf-189	158	2	regression	regression	NOUN
gujaf-189	158	3	technique	technique	NOUN
gujaf-189	158	4	was	be	AUX
gujaf-189	158	5	employed	employ	VERB
gujaf-189	158	6	for	for	ADP
gujaf-189	158	7	the	the	DET
gujaf-189	158	8	analysis	analysis	NOUN
gujaf-189	158	9	and	and	CCONJ
gujaf-189	158	10	results	result	NOUN
gujaf-189	158	11	revealed	reveal	VERB
gujaf-189	158	12	negative	negative	ADJ
gujaf-189	158	13	gusau	gusau	ADJ
gujaf-189	158	14	journal	journal	NOUN
gujaf-189	158	15	of	of	ADP
gujaf-189	158	16	accounting	accounting	NOUN
gujaf-189	158	17	and	and	CCONJ
gujaf-189	158	18	finance	finance	NOUN
gujaf-189	158	19	,	,	PUNCT
gujaf-189	158	20	vol	vol	NOUN
gujaf-189	158	21	.	.	PROPN
gujaf-189	159	1	3	3	NUM
gujaf-189	159	2	,	,	PUNCT
gujaf-189	159	3	issue	issue	NOUN
gujaf-189	159	4	3	3	NUM
gujaf-189	159	5	,	,	PUNCT
gujaf-189	159	6	october	october	PROPN
gujaf-189	159	7	,	,	PUNCT
gujaf-189	159	8	2022	2022	NUM
gujaf-189	159	9	197	197	NUM
gujaf-189	159	10	significant	significant	ADJ
gujaf-189	159	11	relationship	relationship	NOUN
gujaf-189	159	12	between	between	ADP
gujaf-189	159	13	capital	capital	NOUN
gujaf-189	159	14	structure	structure	NOUN
gujaf-189	159	15	proxy	proxy	NOUN
gujaf-189	159	16	and	and	CCONJ
gujaf-189	159	17	financial	financial	ADJ
gujaf-189	159	18	performance	performance	NOUN
gujaf-189	159	19	proxy	proxy	NOUN
gujaf-189	159	20	.	.	PUNCT
gujaf-189	160	1	sanusi	sanusi	PROPN
gujaf-189	160	2	,	,	PUNCT
gujaf-189	160	3	stephen	stephen	NOUN
gujaf-189	160	4	and	and	CCONJ
gujaf-189	160	5	vivi	vivi	NOUN
gujaf-189	160	6	(	(	PUNCT
gujaf-189	160	7	2020	2020	NUM
gujaf-189	160	8	)	)	PUNCT
gujaf-189	160	9	examined	examine	VERB
gujaf-189	160	10	the	the	DET
gujaf-189	160	11	impact	impact	NOUN
gujaf-189	160	12	of	of	ADP
gujaf-189	160	13	capital	capital	NOUN
gujaf-189	160	14	structure	structure	NOUN
gujaf-189	160	15	on	on	ADP
gujaf-189	160	16	financial	financial	ADJ
gujaf-189	160	17	performance	performance	NOUN
gujaf-189	160	18	of	of	ADP
gujaf-189	160	19	deposit	deposit	NOUN
gujaf-189	160	20	money	money	NOUN
gujaf-189	160	21	banks	bank	NOUN
gujaf-189	160	22	in	in	ADP
gujaf-189	160	23	nigeria	nigeria	PROPN
gujaf-189	160	24	for	for	ADP
gujaf-189	160	25	a	a	DET
gujaf-189	160	26	period	period	NOUN
gujaf-189	160	27	of	of	ADP
gujaf-189	160	28	10	10	NUM
gujaf-189	160	29	years	year	NOUN
gujaf-189	160	30	(	(	PUNCT
gujaf-189	160	31	2009	2009	NUM
gujaf-189	160	32	-	-	SYM
gujaf-189	160	33	2018	2018	NUM
gujaf-189	160	34	)	)	PUNCT
gujaf-189	160	35	,	,	PUNCT
gujaf-189	160	36	only	only	ADV
gujaf-189	160	37	5	5	NUM
gujaf-189	160	38	banks	bank	NOUN
gujaf-189	160	39	were	be	AUX
gujaf-189	160	40	selected	select	VERB
gujaf-189	160	41	for	for	ADP
gujaf-189	160	42	the	the	DET
gujaf-189	160	43	study	study	NOUN
gujaf-189	160	44	from	from	ADP
gujaf-189	160	45	the	the	DET
gujaf-189	160	46	population	population	NOUN
gujaf-189	160	47	,	,	PUNCT
gujaf-189	160	48	long	long	ADJ
gujaf-189	160	49	term	term	NOUN
gujaf-189	160	50	loan	loan	NOUN
gujaf-189	160	51	to	to	ADP
gujaf-189	160	52	asset	asset	NOUN
gujaf-189	160	53	,	,	PUNCT
gujaf-189	160	54	short	short	ADJ
gujaf-189	160	55	term	term	NOUN
gujaf-189	160	56	loan	loan	NOUN
gujaf-189	160	57	to	to	ADP
gujaf-189	160	58	asset	asset	NOUN
gujaf-189	160	59	and	and	CCONJ
gujaf-189	160	60	total	total	ADJ
gujaf-189	160	61	debt	debt	NOUN
gujaf-189	160	62	to	to	ADP
gujaf-189	160	63	asset	asset	NOUN
gujaf-189	160	64	were	be	AUX
gujaf-189	160	65	proxy	proxy	ADJ
gujaf-189	160	66	for	for	ADP
gujaf-189	160	67	capital	capital	NOUN
gujaf-189	160	68	structure	structure	NOUN
gujaf-189	160	69	while	while	SCONJ
gujaf-189	160	70	return	return	NOUN
gujaf-189	160	71	on	on	ADP
gujaf-189	160	72	asset	asset	NOUN
gujaf-189	160	73	was	be	AUX
gujaf-189	160	74	proxy	proxy	ADJ
gujaf-189	160	75	for	for	ADP
gujaf-189	160	76	financial	financial	ADJ
gujaf-189	160	77	performance	performance	NOUN
gujaf-189	160	78	,	,	PUNCT
gujaf-189	160	79	the	the	DET
gujaf-189	160	80	multiple	multiple	ADJ
gujaf-189	160	81	regression	regression	NOUN
gujaf-189	160	82	was	be	AUX
gujaf-189	160	83	employed	employ	VERB
gujaf-189	160	84	for	for	ADP
gujaf-189	160	85	analysing	analyse	VERB
gujaf-189	160	86	the	the	DET
gujaf-189	160	87	extracted	extract	VERB
gujaf-189	160	88	data	datum	NOUN
gujaf-189	160	89	.	.	PUNCT
gujaf-189	161	1	findings	finding	NOUN
gujaf-189	161	2	revealed	reveal	VERB
gujaf-189	161	3	short	short	ADJ
gujaf-189	161	4	term	term	NOUN
gujaf-189	161	5	debt	debt	NOUN
gujaf-189	161	6	to	to	ADP
gujaf-189	161	7	asset	asset	NOUN
gujaf-189	161	8	and	and	CCONJ
gujaf-189	161	9	total	total	ADJ
gujaf-189	161	10	debt	debt	NOUN
gujaf-189	161	11	to	to	ADP
gujaf-189	161	12	asset	asset	NOUN
gujaf-189	161	13	to	to	PART
gujaf-189	161	14	have	have	VERB
gujaf-189	161	15	significant	significant	ADJ
gujaf-189	161	16	positive	positive	ADJ
gujaf-189	161	17	impact	impact	NOUN
gujaf-189	161	18	on	on	ADP
gujaf-189	161	19	return	return	NOUN
gujaf-189	161	20	on	on	ADP
gujaf-189	161	21	asset	asset	NOUN
gujaf-189	161	22	.	.	PUNCT
gujaf-189	162	1	sorana	sorana	PROPN
gujaf-189	162	2	(	(	PUNCT
gujaf-189	162	3	2015	2015	NUM
gujaf-189	162	4	)	)	PUNCT
gujaf-189	162	5	examined	examine	VERB
gujaf-189	162	6	capital	capital	NOUN
gujaf-189	162	7	structure	structure	NOUN
gujaf-189	162	8	impact	impact	NOUN
gujaf-189	162	9	on	on	ADP
gujaf-189	162	10	financial	financial	ADJ
gujaf-189	162	11	performance	performance	NOUN
gujaf-189	162	12	in	in	ADP
gujaf-189	162	13	romanian	romanian	ADJ
gujaf-189	162	14	listed	list	VERB
gujaf-189	162	15	companies	company	NOUN
gujaf-189	162	16	for	for	ADP
gujaf-189	162	17	a	a	DET
gujaf-189	162	18	period	period	NOUN
gujaf-189	162	19	of	of	ADP
gujaf-189	162	20	8	8	NUM
gujaf-189	162	21	years	year	NOUN
gujaf-189	162	22	(	(	PUNCT
gujaf-189	162	23	2003	2003	NUM
gujaf-189	162	24	2010	2010	NUM
gujaf-189	162	25	)	)	PUNCT
gujaf-189	162	26	,	,	PUNCT
gujaf-189	162	27	cross	cross	ADJ
gujaf-189	162	28	-	-	ADJ
gujaf-189	162	29	sectional	sectional	ADJ
gujaf-189	162	30	regression	regression	NOUN
gujaf-189	162	31	analysis	analysis	NOUN
gujaf-189	162	32	was	be	AUX
gujaf-189	162	33	carried	carry	VERB
gujaf-189	162	34	on	on	ADP
gujaf-189	162	35	the	the	DET
gujaf-189	162	36	data	datum	NOUN
gujaf-189	162	37	,	,	PUNCT
gujaf-189	162	38	total	total	ADJ
gujaf-189	162	39	debt	debt	NOUN
gujaf-189	162	40	,	,	PUNCT
gujaf-189	162	41	long	long	ADJ
gujaf-189	162	42	term	term	NOUN
gujaf-189	162	43	debt	debt	NOUN
gujaf-189	162	44	,	,	PUNCT
gujaf-189	162	45	total	total	ADJ
gujaf-189	162	46	equity	equity	NOUN
gujaf-189	162	47	and	and	CCONJ
gujaf-189	162	48	short	short	ADJ
gujaf-189	162	49	term	term	NOUN
gujaf-189	162	50	debt	debt	NOUN
gujaf-189	162	51	were	be	AUX
gujaf-189	162	52	indicators	indicator	NOUN
gujaf-189	162	53	of	of	ADP
gujaf-189	162	54	capital	capital	NOUN
gujaf-189	162	55	structure	structure	NOUN
gujaf-189	162	56	whereas	whereas	SCONJ
gujaf-189	162	57	return	return	VERB
gujaf-189	162	58	on	on	ADP
gujaf-189	162	59	equity	equity	NOUN
gujaf-189	162	60	and	and	CCONJ
gujaf-189	162	61	return	return	NOUN
gujaf-189	162	62	on	on	ADP
gujaf-189	162	63	asset	asset	NOUN
gujaf-189	162	64	indicated	indicate	VERB
gujaf-189	162	65	financial	financial	ADJ
gujaf-189	162	66	performance	performance	NOUN
gujaf-189	162	67	.	.	PUNCT
gujaf-189	163	1	findings	finding	NOUN
gujaf-189	163	2	revealed	reveal	VERB
gujaf-189	163	3	that	that	SCONJ
gujaf-189	163	4	total	total	ADJ
gujaf-189	163	5	equity	equity	NOUN
gujaf-189	163	6	have	have	VERB
gujaf-189	163	7	significant	significant	ADJ
gujaf-189	163	8	positive	positive	ADJ
gujaf-189	163	9	impact	impact	NOUN
gujaf-189	163	10	on	on	ADP
gujaf-189	163	11	financial	financial	ADJ
gujaf-189	163	12	performance	performance	NOUN
gujaf-189	163	13	.	.	PUNCT
gujaf-189	164	1	3	3	X
gujaf-189	164	2	.	.	X
gujaf-189	164	3	methodology	methodology	NOUN
gujaf-189	164	4	the	the	DET
gujaf-189	164	5	study	study	NOUN
gujaf-189	164	6	used	use	VERB
gujaf-189	164	7	correlational	correlational	ADJ
gujaf-189	164	8	and	and	CCONJ
gujaf-189	164	9	ex	ex	ADJ
gujaf-189	164	10	-	-	ADJ
gujaf-189	164	11	post	post	ADJ
gujaf-189	164	12	facto	facto	X
gujaf-189	164	13	research	research	NOUN
gujaf-189	164	14	designs	design	NOUN
gujaf-189	164	15	.	.	PUNCT
gujaf-189	165	1	the	the	DET
gujaf-189	165	2	population	population	NOUN
gujaf-189	165	3	is	be	AUX
gujaf-189	165	4	made	make	VERB
gujaf-189	165	5	up	up	ADP
gujaf-189	165	6	of	of	ADP
gujaf-189	165	7	entirely	entirely	ADV
gujaf-189	165	8	five	five	NUM
gujaf-189	165	9	listed	list	VERB
gujaf-189	165	10	manufacturing	manufacturing	NOUN
gujaf-189	165	11	companies	company	NOUN
gujaf-189	165	12	in	in	ADP
gujaf-189	165	13	nigeria	nigeria	PROPN
gujaf-189	165	14	whose	whose	DET
gujaf-189	165	15	shares	share	NOUN
gujaf-189	165	16	are	be	AUX
gujaf-189	165	17	traded	trade	VERB
gujaf-189	165	18	in	in	ADP
gujaf-189	165	19	the	the	DET
gujaf-189	165	20	nigerian	nigerian	ADJ
gujaf-189	165	21	stock	stock	NOUN
gujaf-189	165	22	exchange	exchange	PROPN
gujaf-189	165	23	(	(	PUNCT
gujaf-189	165	24	nse	nse	NOUN
gujaf-189	165	25	)	)	PUNCT
gujaf-189	165	26	.	.	PUNCT
gujaf-189	166	1	the	the	DET
gujaf-189	166	2	census	census	NOUN
gujaf-189	166	3	sampling	sample	VERB
gujaf-189	166	4	techniques	technique	NOUN
gujaf-189	166	5	were	be	AUX
gujaf-189	166	6	used	use	VERB
gujaf-189	166	7	to	to	PART
gujaf-189	166	8	arrive	arrive	VERB
gujaf-189	166	9	at	at	ADP
gujaf-189	166	10	sampled	sample	VERB
gujaf-189	166	11	.	.	PUNCT
gujaf-189	167	1	data	datum	NOUN
gujaf-189	167	2	were	be	AUX
gujaf-189	167	3	extracted	extract	VERB
gujaf-189	167	4	from	from	ADP
gujaf-189	167	5	the	the	DET
gujaf-189	167	6	annual	annual	ADJ
gujaf-189	167	7	reports	report	NOUN
gujaf-189	167	8	and	and	CCONJ
gujaf-189	167	9	accounts	account	NOUN
gujaf-189	167	10	of	of	ADP
gujaf-189	167	11	listed	list	VERB
gujaf-189	167	12	manufacturing	manufacturing	NOUN
gujaf-189	167	13	companies	company	NOUN
gujaf-189	167	14	in	in	ADP
gujaf-189	167	15	nigeria	nigeria	PROPN
gujaf-189	167	16	for	for	ADP
gujaf-189	167	17	the	the	DET
gujaf-189	167	18	period	period	NOUN
gujaf-189	167	19	of	of	ADP
gujaf-189	167	20	two	two	NUM
gujaf-189	167	21	(	(	PUNCT
gujaf-189	167	22	2	2	NUM
gujaf-189	167	23	)	)	PUNCT
gujaf-189	167	24	years	year	NOUN
gujaf-189	167	25	2017	2017	NUM
gujaf-189	167	26	to	to	ADP
gujaf-189	167	27	2018	2018	NUM
gujaf-189	167	28	.	.	PUNCT
gujaf-189	168	1	statistical	statistical	ADJ
gujaf-189	168	2	tools	tool	NOUN
gujaf-189	168	3	such	such	ADJ
gujaf-189	168	4	as	as	ADP
gujaf-189	168	5	descriptive	descriptive	ADJ
gujaf-189	168	6	,	,	PUNCT
gujaf-189	168	7	correlation	correlation	NOUN
gujaf-189	168	8	and	and	CCONJ
gujaf-189	168	9	regressions	regression	NOUN
gujaf-189	168	10	were	be	AUX
gujaf-189	168	11	employed	employ	VERB
gujaf-189	168	12	to	to	PART
gujaf-189	168	13	analyse	analyse	VERB
gujaf-189	168	14	the	the	DET
gujaf-189	168	15	results	result	NOUN
gujaf-189	168	16	of	of	ADP
gujaf-189	168	17	the	the	DET
gujaf-189	168	18	study	study	NOUN
gujaf-189	168	19	.	.	PUNCT
gujaf-189	169	1	3.1	3.1	NUM
gujaf-189	169	2	variable	variable	NOUN
gujaf-189	169	3	and	and	CCONJ
gujaf-189	169	4	their	their	PRON
gujaf-189	169	5	measurements	measurement	NOUN
gujaf-189	169	6	variables	variable	VERB
gujaf-189	169	7	proxies	proxy	NOUN
gujaf-189	169	8	variables	variable	NOUN
gujaf-189	169	9	measurement	measurement	VERB
gujaf-189	169	10	source	source	NOUN
gujaf-189	169	11	dependent	dependent	ADJ
gujaf-189	169	12	financial	financial	ADJ
gujaf-189	169	13	performance	performance	NOUN
gujaf-189	169	14	proportion	proportion	NOUN
gujaf-189	169	15	of	of	ADP
gujaf-189	169	16	profit	profit	NOUN
gujaf-189	169	17	after	after	ADP
gujaf-189	169	18	tax	tax	NOUN
gujaf-189	169	19	to	to	ADP
gujaf-189	169	20	total	total	ADJ
gujaf-189	169	21	assets	asset	NOUN
gujaf-189	169	22	..	..	PUNCT
gujaf-189	169	23	abubakar	abubakar	PROPN
gujaf-189	169	24	,	,	PUNCT
gujaf-189	169	25	sulaiman	sulaiman	PROPN
gujaf-189	169	26	and	and	CCONJ
gujaf-189	169	27	haruna	haruna	PROPN
gujaf-189	169	28	(	(	PUNCT
gujaf-189	169	29	2018	2018	NUM
gujaf-189	169	30	)	)	PUNCT
gujaf-189	169	31	.	.	PUNCT
gujaf-189	170	1	long	long	ADJ
gujaf-189	170	2	-	-	PUNCT
gujaf-189	170	3	term	term	NOUN
gujaf-189	170	4	debt	debt	NOUN
gujaf-189	170	5	to	to	ADP
gujaf-189	170	6	total	total	ADJ
gujaf-189	170	7	asset	asset	NOUN
gujaf-189	170	8	(	(	PUNCT
gujaf-189	170	9	ltda	ltda	PROPN
gujaf-189	170	10	)	)	PUNCT
gujaf-189	170	11	long	long	ADJ
gujaf-189	170	12	term	term	NOUN
gujaf-189	170	13	debt	debt	NOUN
gujaf-189	170	14	/	/	SYM
gujaf-189	170	15	total	total	ADJ
gujaf-189	170	16	asset	asset	NOUN
gujaf-189	170	17	.	.	PUNCT
gujaf-189	171	1	sanusi	sanusi	PROPN
gujaf-189	171	2	,	,	PUNCT
gujaf-189	171	3	stephen	stephen	NOUN
gujaf-189	171	4	and	and	CCONJ
gujaf-189	171	5	vivi	vivi	NOUN
gujaf-189	171	6	(	(	PUNCT
gujaf-189	171	7	2020	2020	NUM
gujaf-189	171	8	)	)	PUNCT
gujaf-189	171	9	short	short	ADJ
gujaf-189	171	10	-	-	PUNCT
gujaf-189	171	11	term	term	NOUN
gujaf-189	171	12	debt	debt	NOUN
gujaf-189	171	13	to	to	ADP
gujaf-189	171	14	total	total	ADJ
gujaf-189	171	15	asset	asset	NOUN
gujaf-189	171	16	(	(	PUNCT
gujaf-189	171	17	stda	stda	NOUN
gujaf-189	171	18	)	)	PUNCT
gujaf-189	171	19	short	short	ADJ
gujaf-189	171	20	term	term	NOUN
gujaf-189	171	21	debt	debt	NOUN
gujaf-189	171	22	/	/	SYM
gujaf-189	171	23	total	total	ADJ
gujaf-189	171	24	asset	asset	NOUN
gujaf-189	171	25	.	.	PUNCT
gujaf-189	172	1	sorana	sorana	PROPN
gujaf-189	172	2	(	(	PUNCT
gujaf-189	172	3	2015	2015	NUM
gujaf-189	172	4	)	)	PUNCT
gujaf-189	172	5	.	.	PUNCT
gujaf-189	173	1	gusau	gusau	PROPN
gujaf-189	173	2	journal	journal	PROPN
gujaf-189	173	3	of	of	ADP
gujaf-189	173	4	accounting	accounting	NOUN
gujaf-189	173	5	and	and	CCONJ
gujaf-189	173	6	finance	finance	NOUN
gujaf-189	173	7	,	,	PUNCT
gujaf-189	173	8	vol	vol	NOUN
gujaf-189	173	9	.	.	PROPN
gujaf-189	173	10	3	3	NUM
gujaf-189	173	11	,	,	PUNCT
gujaf-189	173	12	issue	issue	NOUN
gujaf-189	173	13	3	3	NUM
gujaf-189	173	14	,	,	PUNCT
gujaf-189	173	15	october	october	PROPN
gujaf-189	173	16	,	,	PUNCT
gujaf-189	173	17	2022	2022	NUM
gujaf-189	173	18	198	198	NUM
gujaf-189	173	19	independent	independent	ADJ
gujaf-189	173	20	total	total	ADJ
gujaf-189	173	21	debt	debt	NOUN
gujaf-189	173	22	to	to	ADP
gujaf-189	173	23	total	total	ADJ
gujaf-189	173	24	asset	asset	NOUN
gujaf-189	173	25	.	.	PUNCT
gujaf-189	174	1	(	(	PUNCT
gujaf-189	174	2	tdta	tdta	ADJ
gujaf-189	174	3	)	)	PUNCT
gujaf-189	174	4	total	total	ADJ
gujaf-189	174	5	debt	debt	NOUN
gujaf-189	174	6	/	/	SYM
gujaf-189	174	7	total	total	ADJ
gujaf-189	174	8	asset	asset	NOUN
gujaf-189	174	9	muhammad	muhammad	NOUN
gujaf-189	174	10	(	(	PUNCT
gujaf-189	174	11	2019	2019	NUM
gujaf-189	174	12	)	)	PUNCT
gujaf-189	174	13	total	total	ADJ
gujaf-189	174	14	debt	debt	NOUN
gujaf-189	174	15	to	to	ADP
gujaf-189	174	16	total	total	ADJ
gujaf-189	174	17	equity	equity	NOUN
gujaf-189	174	18	.	.	PUNCT
gujaf-189	175	1	total	total	ADJ
gujaf-189	175	2	debt/	debt/	PROPN
gujaf-189	175	3	total	total	ADJ
gujaf-189	175	4	equity	equity	NOUN
gujaf-189	175	5	sorana	sorana	PROPN
gujaf-189	175	6	(	(	PUNCT
gujaf-189	175	7	2015	2015	NUM
gujaf-189	175	8	)	)	PUNCT
gujaf-189	175	9	.	.	PUNCT
gujaf-189	176	1	firm	firm	ADJ
gujaf-189	176	2	size	size	NOUN
gujaf-189	176	3	(	(	PUNCT
gujaf-189	176	4	fsz	fsz	NOUN
gujaf-189	176	5	)	)	PUNCT
gujaf-189	176	6	natural	natural	ADJ
gujaf-189	176	7	logarithm	logarithm	NOUN
gujaf-189	176	8	of	of	ADP
gujaf-189	176	9	total	total	ADJ
gujaf-189	176	10	assets	asset	NOUN
gujaf-189	176	11	.	.	PUNCT
gujaf-189	177	1	abubakar	abubakar	PROPN
gujaf-189	177	2	,	,	PUNCT
gujaf-189	177	3	sulaiman	sulaiman	PROPN
gujaf-189	177	4	and	and	CCONJ
gujaf-189	177	5	haruna	haruna	PROPN
gujaf-189	177	6	(	(	PUNCT
gujaf-189	177	7	2018	2018	NUM
gujaf-189	177	8	)	)	PUNCT
gujaf-189	177	9	.	.	PUNCT
gujaf-189	178	1	source	source	NOUN
gujaf-189	178	2	:	:	PUNCT
gujaf-189	178	3	author	author	NOUN
gujaf-189	178	4	2023	2023	NUM
gujaf-189	178	5	model	model	NOUN
gujaf-189	178	6	specification	specification	NOUN
gujaf-189	178	7	:	:	PUNCT
gujaf-189	178	8	the	the	DET
gujaf-189	178	9	model	model	NOUN
gujaf-189	178	10	below	below	ADV
gujaf-189	178	11	is	be	AUX
gujaf-189	178	12	specified	specify	VERB
gujaf-189	178	13	for	for	ADP
gujaf-189	178	14	the	the	DET
gujaf-189	178	15	study	study	NOUN
gujaf-189	178	16	roait	roait	NOUN
gujaf-189	178	17	=	=	PUNCT
gujaf-189	178	18	β0it	β0it	PUNCT
gujaf-189	179	1	+	+	CCONJ
gujaf-189	179	2	β1ltdait	β1ltdait	NOUN
gujaf-189	179	3	+	+	CCONJ
gujaf-189	179	4	β2stdait	β2stdait	ADJ
gujaf-189	179	5	+	+	CCONJ
gujaf-189	179	6	β3tdtait	β3tdtait	PROPN
gujaf-189	179	7	+	+	CCONJ
gujaf-189	179	8	β4tdteit	β4tdteit	NOUN
gujaf-189	179	9	+	+	CCONJ
gujaf-189	179	10	β5sizeit	β5sizeit	PRON
gujaf-189	179	11	+	+	CCONJ
gujaf-189	179	12	ε	ε	PROPN
gujaf-189	179	13	where	where	SCONJ
gujaf-189	179	14	:	:	PUNCT
gujaf-189	179	15	roa	roa	PROPN
gujaf-189	179	16	=	=	PUNCT
gujaf-189	179	17	return	return	VERB
gujaf-189	179	18	on	on	ADP
gujaf-189	179	19	asset	asset	NOUN
gujaf-189	179	20	ltda	ltda	X
gujaf-189	179	21	=	=	PROPN
gujaf-189	179	22	long	long	ADJ
gujaf-189	179	23	-	-	PUNCT
gujaf-189	179	24	term	term	NOUN
gujaf-189	179	25	debt	debt	NOUN
gujaf-189	179	26	to	to	ADP
gujaf-189	179	27	total	total	ADJ
gujaf-189	179	28	asset	asset	NOUN
gujaf-189	179	29	stda	stda	NOUN
gujaf-189	179	30	=	=	PUNCT
gujaf-189	179	31	short	short	ADJ
gujaf-189	179	32	-	-	PUNCT
gujaf-189	179	33	term	term	NOUN
gujaf-189	179	34	debt	debt	NOUN
gujaf-189	179	35	to	to	ADP
gujaf-189	179	36	total	total	ADJ
gujaf-189	179	37	asset	asset	NOUN
gujaf-189	179	38	tdta	tdta	NOUN
gujaf-189	179	39	=	=	PUNCT
gujaf-189	179	40	total	total	ADJ
gujaf-189	179	41	debt	debt	NOUN
gujaf-189	179	42	to	to	ADP
gujaf-189	179	43	total	total	ADJ
gujaf-189	179	44	asset	asset	NOUN
gujaf-189	179	45	tdte	tdte	NOUN
gujaf-189	179	46	=	=	PUNCT
gujaf-189	179	47	total	total	ADJ
gujaf-189	179	48	debt	debt	NOUN
gujaf-189	179	49	to	to	ADP
gujaf-189	179	50	total	total	ADJ
gujaf-189	179	51	equity	equity	NOUN
gujaf-189	179	52	size	size	NOUN
gujaf-189	179	53	=	=	NOUN
gujaf-189	179	54	size	size	NOUN
gujaf-189	179	55	of	of	ADP
gujaf-189	179	56	the	the	DET
gujaf-189	179	57	firm	firm	NOUN
gujaf-189	179	58	4	4	NUM
gujaf-189	179	59	.	.	NOUN
gujaf-189	179	60	result	result	NOUN
gujaf-189	179	61	and	and	CCONJ
gujaf-189	179	62	discussion	discussion	NOUN
gujaf-189	179	63	this	this	DET
gujaf-189	179	64	section	section	NOUN
gujaf-189	179	65	of	of	ADP
gujaf-189	179	66	the	the	DET
gujaf-189	179	67	study	study	NOUN
gujaf-189	179	68	is	be	AUX
gujaf-189	179	69	concerned	concern	VERB
gujaf-189	179	70	with	with	ADP
gujaf-189	179	71	empirical	empirical	ADJ
gujaf-189	179	72	result	result	NOUN
gujaf-189	179	73	,	,	PUNCT
gujaf-189	179	74	data	datum	NOUN
gujaf-189	179	75	will	will	AUX
gujaf-189	179	76	be	be	AUX
gujaf-189	179	77	described	describe	VERB
gujaf-189	179	78	and	and	CCONJ
gujaf-189	179	79	summarised	summarise	VERB
gujaf-189	179	80	.	.	PUNCT
gujaf-189	180	1	table	table	NOUN
gujaf-189	180	2	2	2	NUM
gujaf-189	180	3	:	:	PUNCT
gujaf-189	180	4	descriptive	descriptive	ADJ
gujaf-189	180	5	statistics	statistic	NOUN
gujaf-189	180	6	data	datum	NOUN
gujaf-189	180	7	was	be	AUX
gujaf-189	180	8	entered	enter	VERB
gujaf-189	180	9	into	into	ADP
gujaf-189	180	10	stata	stata	NOUN
gujaf-189	180	11	software	software	NOUN
gujaf-189	180	12	for	for	ADP
gujaf-189	180	13	the	the	DET
gujaf-189	180	14	descriptive	descriptive	ADJ
gujaf-189	180	15	statistics	statistic	NOUN
gujaf-189	180	16	and	and	CCONJ
gujaf-189	180	17	it	it	PRON
gujaf-189	180	18	is	be	AUX
gujaf-189	180	19	presented	present	VERB
gujaf-189	180	20	for	for	ADP
gujaf-189	180	21	analysis	analysis	NOUN
gujaf-189	180	22	as	as	SCONJ
gujaf-189	180	23	follows	follow	VERB
gujaf-189	180	24	:	:	PUNCT
gujaf-189	180	25	table	table	NOUN
gujaf-189	180	26	2	2	NUM
gujaf-189	180	27	:	:	PUNCT
gujaf-189	180	28	descriptive	descriptive	ADJ
gujaf-189	180	29	statistics	statistic	NOUN
gujaf-189	180	30	variable	variable	ADJ
gujaf-189	180	31	mean	mean	VERB
gujaf-189	180	32	std	std	PROPN
gujaf-189	180	33	.	.	PROPN
gujaf-189	180	34	dev	dev	PROPN
gujaf-189	180	35	min	min	PROPN
gujaf-189	180	36	max	max	PROPN
gujaf-189	180	37	skewness	skewness	PROPN
gujaf-189	180	38	kurtosis	kurtosis	VERB
gujaf-189	180	39	roa	roa	PROPN
gujaf-189	180	40	.162388	.162388	PROPN
gujaf-189	180	41	.191761	.191761	PROPN
gujaf-189	180	42	-.077723	-.077723	PROPN
gujaf-189	180	43	.607413	.607413	PROPN
gujaf-189	180	44	1.267298	1.267298	NUM
gujaf-189	180	45	3.984202	3.984202	NUM
gujaf-189	180	46	ltda	ltda	PROPN
gujaf-189	180	47	.201259	.201259	PROPN
gujaf-189	180	48	.118316	.118316	PROPN
gujaf-189	181	1	.027958	.027958	PUNCT
gujaf-189	182	1	.399508	.399508	NOUN
gujaf-189	182	2	.456295	.456295	PROPN
gujaf-189	183	1	3.087036	3.087036	NUM
gujaf-189	183	2	stda	stda	ADJ
gujaf-189	183	3	.332747	.332747	PROPN
gujaf-189	183	4	.220003	.220003	PUNCT
gujaf-189	184	1	.019973	.019973	PROPN
gujaf-189	184	2	.650036	.650036	NOUN
gujaf-189	184	3	.077840	.077840	PROPN
gujaf-189	185	1	1.758310	1.758310	NUM
gujaf-189	185	2	tdta	tdta	NOUN
gujaf-189	185	3	.462372	.462372	PROPN
gujaf-189	186	1	.201620	.201620	PROPN
gujaf-189	186	2	.07568	.07568	PROPN
gujaf-189	187	1	.700758	.700758	PROPN
gujaf-189	187	2	-.649877	-.649877	PUNCT
gujaf-189	187	3	2.44070	2.44070	NUM
gujaf-189	187	4	tdte	tdte	NOUN
gujaf-189	187	5	.371252	.371252	PROPN
gujaf-189	188	1	.183906	.183906	PROPN
gujaf-189	188	2	.04564	.04564	PROPN
gujaf-189	188	3	.650076	.650076	PROPN
gujaf-189	188	4	-.126280	-.126280	PUNCT
gujaf-189	188	5	2.260321	2.260321	NUM
gujaf-189	188	6	source	source	NOUN
gujaf-189	188	7	:	:	PUNCT
gujaf-189	188	8	stata	stata	VERB
gujaf-189	188	9	output	output	PROPN
gujaf-189	188	10	version	version	NOUN
gujaf-189	188	11	13	13	NUM
gujaf-189	188	12	from	from	ADP
gujaf-189	188	13	the	the	DET
gujaf-189	188	14	2	2	NUM
gujaf-189	188	15	above	above	ADV
gujaf-189	188	16	,	,	PUNCT
gujaf-189	188	17	the	the	DET
gujaf-189	188	18	average	average	ADJ
gujaf-189	188	19	roa	roa	NOUN
gujaf-189	188	20	of	of	ADP
gujaf-189	188	21	the	the	DET
gujaf-189	188	22	companies	company	NOUN
gujaf-189	188	23	of	of	ADP
gujaf-189	188	24	the	the	DET
gujaf-189	188	25	statistics	statistic	NOUN
gujaf-189	188	26	of	of	ADP
gujaf-189	188	27	the	the	DET
gujaf-189	188	28	variable	variable	NOUN
gujaf-189	188	29	is	be	AUX
gujaf-189	188	30	0.162388	0.162388	NUM
gujaf-189	188	31	,	,	PUNCT
gujaf-189	188	32	the	the	DET
gujaf-189	188	33	highest	high	ADJ
gujaf-189	188	34	is	be	AUX
gujaf-189	188	35	0.607413	0.607413	NUM
gujaf-189	188	36	and	and	CCONJ
gujaf-189	188	37	the	the	DET
gujaf-189	188	38	lowest	low	ADJ
gujaf-189	188	39	is	be	AUX
gujaf-189	188	40	-0.077723	-0.077723	NOUN
gujaf-189	188	41	with	with	ADP
gujaf-189	188	42	a	a	DET
gujaf-189	188	43	standard	standard	ADJ
gujaf-189	188	44	deviation	deviation	NOUN
gujaf-189	188	45	of	of	ADP
gujaf-189	188	46	0.191761	0.191761	NUM
gujaf-189	188	47	,	,	PUNCT
gujaf-189	188	48	the	the	DET
gujaf-189	188	49	skewness	skewness	NOUN
gujaf-189	188	50	value	value	NOUN
gujaf-189	188	51	1.267298	1.267298	NUM
gujaf-189	188	52	and	and	CCONJ
gujaf-189	188	53	the	the	DET
gujaf-189	188	54	skewness	skewness	NOUN
gujaf-189	188	55	is	be	AUX
gujaf-189	188	56	3.984202	3.984202	NUM
gujaf-189	188	57	.	.	PUNCT
gujaf-189	189	1	gusau	gusau	PROPN
gujaf-189	189	2	journal	journal	PROPN
gujaf-189	189	3	of	of	ADP
gujaf-189	189	4	accounting	accounting	NOUN
gujaf-189	189	5	and	and	CCONJ
gujaf-189	189	6	finance	finance	NOUN
gujaf-189	189	7	,	,	PUNCT
gujaf-189	189	8	vol	vol	NOUN
gujaf-189	189	9	.	.	PROPN
gujaf-189	189	10	3	3	NUM
gujaf-189	189	11	,	,	PUNCT
gujaf-189	189	12	issue	issue	NOUN
gujaf-189	189	13	3	3	NUM
gujaf-189	189	14	,	,	PUNCT
gujaf-189	189	15	october	october	PROPN
gujaf-189	189	16	,	,	PUNCT
gujaf-189	189	17	2022	2022	NUM
gujaf-189	189	18	199	199	NUM
gujaf-189	189	19	the	the	DET
gujaf-189	189	20	result	result	NOUN
gujaf-189	189	21	suggests	suggest	VERB
gujaf-189	189	22	a	a	DET
gujaf-189	189	23	moderate	moderate	ADJ
gujaf-189	189	24	dispersion	dispersion	NOUN
gujaf-189	189	25	of	of	ADP
gujaf-189	189	26	the	the	DET
gujaf-189	189	27	data	datum	NOUN
gujaf-189	189	28	from	from	ADP
gujaf-189	189	29	the	the	DET
gujaf-189	189	30	mean	mean	NOUN
gujaf-189	189	31	.	.	PUNCT
gujaf-189	190	1	ltda	ltda	PROPN
gujaf-189	190	2	shows	show	VERB
gujaf-189	190	3	an	an	DET
gujaf-189	190	4	average	average	NOUN
gujaf-189	190	5	of	of	ADP
gujaf-189	190	6	0.201259	0.201259	NUM
gujaf-189	190	7	,	,	PUNCT
gujaf-189	190	8	with	with	ADP
gujaf-189	190	9	the	the	DET
gujaf-189	190	10	highest	high	ADJ
gujaf-189	190	11	of	of	ADP
gujaf-189	190	12	0.399508	0.399508	NUM
gujaf-189	190	13	and	and	CCONJ
gujaf-189	190	14	the	the	DET
gujaf-189	190	15	lowest	low	ADJ
gujaf-189	190	16	of	of	ADP
gujaf-189	190	17	0.027958	0.027958	NUM
gujaf-189	190	18	with	with	ADP
gujaf-189	190	19	a	a	DET
gujaf-189	190	20	standard	standard	ADJ
gujaf-189	190	21	deviation	deviation	NOUN
gujaf-189	190	22	of	of	ADP
gujaf-189	190	23	0.118316	0.118316	NUM
gujaf-189	190	24	,	,	PUNCT
gujaf-189	190	25	the	the	DET
gujaf-189	190	26	skewness	skewness	NOUN
gujaf-189	190	27	is	be	AUX
gujaf-189	190	28	0.456295	0.456295	NUM
gujaf-189	190	29	and	and	CCONJ
gujaf-189	190	30	the	the	DET
gujaf-189	190	31	skewness	skewness	NOUN
gujaf-189	190	32	is	be	AUX
gujaf-189	190	33	3.087036	3.087036	NUM
gujaf-189	190	34	.	.	PUNCT
gujaf-189	191	1	the	the	DET
gujaf-189	191	2	skewness	skewness	NOUN
gujaf-189	191	3	value	value	NOUN
gujaf-189	191	4	suggests	suggest	VERB
gujaf-189	191	5	a	a	DET
gujaf-189	191	6	wide	wide	ADJ
gujaf-189	191	7	dispersion	dispersion	NOUN
gujaf-189	191	8	from	from	ADP
gujaf-189	191	9	the	the	DET
gujaf-189	191	10	mean	mean	NOUN
gujaf-189	191	11	of	of	ADP
gujaf-189	191	12	the	the	DET
gujaf-189	191	13	data	datum	NOUN
gujaf-189	191	14	.	.	PUNCT
gujaf-189	192	1	furthermore	furthermore	ADV
gujaf-189	192	2	,	,	PUNCT
gujaf-189	192	3	table	table	NOUN
gujaf-189	192	4	2	2	NUM
gujaf-189	192	5	shows	show	NOUN
gujaf-189	192	6	stda	stda	VERB
gujaf-189	192	7	of	of	ADP
gujaf-189	192	8	listed	list	VERB
gujaf-189	192	9	manufacturing	manufacturing	NOUN
gujaf-189	192	10	companies	company	NOUN
gujaf-189	192	11	in	in	ADP
gujaf-189	192	12	nigeria	nigeria	PROPN
gujaf-189	192	13	has	have	VERB
gujaf-189	192	14	a	a	DET
gujaf-189	192	15	maximum	maximum	ADJ
gujaf-189	192	16	value	value	NOUN
gujaf-189	192	17	of	of	ADP
gujaf-189	192	18	0.650036	0.650036	NUM
gujaf-189	192	19	and	and	CCONJ
gujaf-189	192	20	a	a	DET
gujaf-189	192	21	minimum	minimum	NOUN
gujaf-189	192	22	value	value	NOUN
gujaf-189	192	23	of	of	ADP
gujaf-189	192	24	0.019973	0.019973	NUM
gujaf-189	192	25	with	with	ADP
gujaf-189	192	26	an	an	DET
gujaf-189	192	27	average	average	ADJ
gujaf-189	192	28	value	value	NOUN
gujaf-189	192	29	of	of	ADP
gujaf-189	192	30	0.332747	0.332747	NUM
gujaf-189	192	31	,	,	PUNCT
gujaf-189	192	32	the	the	DET
gujaf-189	192	33	peak	peak	NOUN
gujaf-189	192	34	of	of	ADP
gujaf-189	192	35	the	the	DET
gujaf-189	192	36	data	data	NOUN
gujaf-189	192	37	is	be	AUX
gujaf-189	192	38	indicated	indicate	VERB
gujaf-189	192	39	by	by	ADP
gujaf-189	192	40	the	the	DET
gujaf-189	192	41	kurtosis	kurtosis	NOUN
gujaf-189	192	42	with	with	ADP
gujaf-189	192	43	a	a	DET
gujaf-189	192	44	value	value	NOUN
gujaf-189	192	45	of	of	ADP
gujaf-189	192	46	1.758310	1.758310	NUM
gujaf-189	192	47	suggesting	suggest	VERB
gujaf-189	192	48	that	that	SCONJ
gujaf-189	192	49	most	most	ADJ
gujaf-189	192	50	of	of	ADP
gujaf-189	192	51	the	the	DET
gujaf-189	192	52	values	value	NOUN
gujaf-189	192	53	are	be	AUX
gujaf-189	192	54	higher	high	ADJ
gujaf-189	192	55	than	than	ADP
gujaf-189	192	56	the	the	DET
gujaf-189	192	57	mean	mean	NOUN
gujaf-189	192	58	,	,	PUNCT
gujaf-189	192	59	the	the	DET
gujaf-189	192	60	coefficient	coefficient	NOUN
gujaf-189	192	61	of	of	ADP
gujaf-189	192	62	skewness	skewness	NOUN
gujaf-189	192	63	of	of	ADP
gujaf-189	192	64	0.077840	0.077840	NUM
gujaf-189	192	65	implies	imply	VERB
gujaf-189	192	66	that	that	SCONJ
gujaf-189	192	67	the	the	DET
gujaf-189	192	68	data	data	NOUN
gujaf-189	192	69	is	be	AUX
gujaf-189	192	70	positively	positively	ADV
gujaf-189	192	71	skewed	skewed	ADJ
gujaf-189	192	72	,	,	PUNCT
gujaf-189	192	73	thus	thus	ADV
gujaf-189	192	74	,	,	PUNCT
gujaf-189	192	75	the	the	DET
gujaf-189	192	76	data	datum	NOUN
gujaf-189	192	77	meet	meet	VERB
gujaf-189	192	78	the	the	DET
gujaf-189	192	79	symmetric	symmetric	ADJ
gujaf-189	192	80	distribution	distribution	NOUN
gujaf-189	192	81	.	.	PUNCT
gujaf-189	193	1	tdta	tdta	NOUN
gujaf-189	193	2	has	have	VERB
gujaf-189	193	3	a	a	DET
gujaf-189	193	4	mean	mean	ADJ
gujaf-189	193	5	value	value	NOUN
gujaf-189	193	6	of	of	ADP
gujaf-189	193	7	0.462372	0.462372	NUM
gujaf-189	193	8	with	with	ADP
gujaf-189	193	9	standard	standard	ADJ
gujaf-189	193	10	deviation	deviation	NOUN
gujaf-189	193	11	of	of	ADP
gujaf-189	193	12	0.201620	0.201620	NUM
gujaf-189	193	13	,	,	PUNCT
gujaf-189	193	14	and	and	CCONJ
gujaf-189	193	15	a	a	DET
gujaf-189	193	16	maximum	maximum	NOUN
gujaf-189	193	17	of	of	ADP
gujaf-189	193	18	0.700758	0.700758	NUM
gujaf-189	193	19	and	and	CCONJ
gujaf-189	193	20	minimum	minimum	NOUN
gujaf-189	193	21	of	of	ADP
gujaf-189	193	22	0.7568	0.7568	NUM
gujaf-189	193	23	respectively	respectively	ADV
gujaf-189	193	24	.	.	PUNCT
gujaf-189	194	1	this	this	PRON
gujaf-189	194	2	suggests	suggest	VERB
gujaf-189	194	3	that	that	SCONJ
gujaf-189	194	4	the	the	DET
gujaf-189	194	5	dispersion	dispersion	NOUN
gujaf-189	194	6	of	of	ADP
gujaf-189	194	7	the	the	DET
gujaf-189	194	8	data	datum	NOUN
gujaf-189	194	9	from	from	ADP
gujaf-189	194	10	the	the	DET
gujaf-189	194	11	mean	mean	NOUN
gujaf-189	194	12	is	be	AUX
gujaf-189	194	13	not	not	PART
gujaf-189	194	14	wide	wide	ADJ
gujaf-189	194	15	because	because	SCONJ
gujaf-189	194	16	the	the	DET
gujaf-189	194	17	standard	standard	ADJ
gujaf-189	194	18	deviation	deviation	NOUN
gujaf-189	194	19	ids	id	VERB
gujaf-189	194	20	close	close	ADV
gujaf-189	194	21	to	to	ADP
gujaf-189	194	22	the	the	DET
gujaf-189	194	23	mean	mean	NOUN
gujaf-189	194	24	.	.	PUNCT
gujaf-189	195	1	moreover	moreover	ADV
gujaf-189	195	2	,	,	PUNCT
gujaf-189	195	3	table	table	NOUN
gujaf-189	195	4	2	2	NUM
gujaf-189	195	5	indicate	indicate	VERB
gujaf-189	195	6	a	a	DET
gujaf-189	195	7	maximum	maximum	ADJ
gujaf-189	195	8	tdte	tdte	ADJ
gujaf-189	195	9	value	value	NOUN
gujaf-189	195	10	of	of	ADP
gujaf-189	195	11	0.650076	0.650076	NUM
gujaf-189	195	12	with	with	ADP
gujaf-189	195	13	minimum	minimum	NOUN
gujaf-189	195	14	of	of	ADP
gujaf-189	195	15	0.07568	0.07568	NUM
gujaf-189	195	16	and	and	CCONJ
gujaf-189	195	17	mean	mean	ADJ
gujaf-189	195	18	value	value	NOUN
gujaf-189	195	19	of	of	ADP
gujaf-189	195	20	0.371252	0.371252	NUM
gujaf-189	195	21	respectively	respectively	ADV
gujaf-189	195	22	.	.	PUNCT
gujaf-189	196	1	this	this	PRON
gujaf-189	196	2	suggests	suggest	VERB
gujaf-189	196	3	moderate	moderate	ADJ
gujaf-189	196	4	dispersion	dispersion	NOUN
gujaf-189	196	5	of	of	ADP
gujaf-189	196	6	data	datum	NOUN
gujaf-189	196	7	from	from	ADP
gujaf-189	196	8	the	the	DET
gujaf-189	196	9	mean	mean	NOUN
gujaf-189	196	10	.	.	PUNCT
gujaf-189	197	1	the	the	DET
gujaf-189	197	2	skewness	skewness	NOUN
gujaf-189	197	3	of	of	ADP
gujaf-189	197	4	the	the	DET
gujaf-189	197	5	data	datum	NOUN
gujaf-189	197	6	as	as	SCONJ
gujaf-189	197	7	indicated	indicate	VERB
gujaf-189	197	8	by	by	ADP
gujaf-189	197	9	the	the	DET
gujaf-189	197	10	kurtosis	kurtosis	NOUN
gujaf-189	197	11	value	value	NOUN
gujaf-189	197	12	of	of	ADP
gujaf-189	197	13	2.260321	2.260321	NUM
gujaf-189	197	14	suggesting	suggest	VERB
gujaf-189	197	15	that	that	SCONJ
gujaf-189	197	16	most	most	ADJ
gujaf-189	197	17	of	of	ADP
gujaf-189	197	18	the	the	DET
gujaf-189	197	19	values	value	NOUN
gujaf-189	197	20	are	be	AUX
gujaf-189	197	21	higher	high	ADJ
gujaf-189	197	22	than	than	ADP
gujaf-189	197	23	the	the	DET
gujaf-189	197	24	mean	mean	NOUN
gujaf-189	197	25	,	,	PUNCT
gujaf-189	197	26	the	the	DET
gujaf-189	197	27	co	co	ADJ
gujaf-189	197	28	-	-	ADJ
gujaf-189	197	29	efficient	efficient	ADJ
gujaf-189	197	30	skewness	skewness	NOUN
gujaf-189	197	31	of	of	ADP
gujaf-189	197	32	-1.26280	-1.26280	PROPN
gujaf-189	197	33	implying	imply	VERB
gujaf-189	197	34	that	that	SCONJ
gujaf-189	197	35	the	the	DET
gujaf-189	197	36	data	data	NOUN
gujaf-189	197	37	is	be	AUX
gujaf-189	197	38	negatively	negatively	ADV
gujaf-189	197	39	skewed	skewed	ADJ
gujaf-189	198	1	.	.	PUNCT
gujaf-189	198	2	table	table	NOUN
gujaf-189	198	3	3	3	NUM
gujaf-189	198	4	:	:	PUNCT
gujaf-189	198	5	correlation	correlation	NOUN
gujaf-189	198	6	matrix	matrix	NOUN
gujaf-189	198	7	the	the	DET
gujaf-189	198	8	pearson	pearson	PROPN
gujaf-189	198	9	correlation	correlation	NOUN
gujaf-189	198	10	coefficient	coefficient	NOUN
gujaf-189	198	11	is	be	AUX
gujaf-189	198	12	present	present	ADJ
gujaf-189	198	13	in	in	ADP
gujaf-189	198	14	this	this	DET
gujaf-189	198	15	section	section	NOUN
gujaf-189	198	16	of	of	ADP
gujaf-189	198	17	the	the	DET
gujaf-189	198	18	study	study	NOUN
gujaf-189	198	19	variables	variable	NOUN
gujaf-189	198	20	,	,	PUNCT
gujaf-189	198	21	the	the	DET
gujaf-189	198	22	individual	individual	ADJ
gujaf-189	198	23	relationships	relationship	NOUN
gujaf-189	198	24	between	between	ADP
gujaf-189	198	25	the	the	DET
gujaf-189	198	26	explanatory	explanatory	ADJ
gujaf-189	198	27	variables	variable	NOUN
gujaf-189	198	28	and	and	CCONJ
gujaf-189	198	29	the	the	DET
gujaf-189	198	30	dependent	dependent	ADJ
gujaf-189	198	31	variable	variable	NOUN
gujaf-189	198	32	,	,	PUNCT
gujaf-189	198	33	on	on	ADP
gujaf-189	198	34	the	the	DET
gujaf-189	198	35	other	other	ADJ
gujaf-189	198	36	hand	hand	NOUN
gujaf-189	198	37	,	,	PUNCT
gujaf-189	198	38	the	the	DET
gujaf-189	198	39	relationship	relationship	NOUN
gujaf-189	198	40	between	between	ADP
gujaf-189	198	41	the	the	DET
gujaf-189	198	42	independent	independent	ADJ
gujaf-189	198	43	variables	variable	NOUN
gujaf-189	198	44	themselves	themselves	PRON
gujaf-189	198	45	is	be	AUX
gujaf-189	198	46	described	describe	VERB
gujaf-189	198	47	also	also	ADV
gujaf-189	198	48	.	.	PUNCT
gujaf-189	199	1	table	table	NOUN
gujaf-189	199	2	3	3	NUM
gujaf-189	199	3	:	:	PUNCT
gujaf-189	199	4	correlation	correlation	NOUN
gujaf-189	199	5	matrix	matrix	NOUN
gujaf-189	199	6	variable	variable	NOUN
gujaf-189	199	7	roa	roa	PROPN
gujaf-189	199	8	ltda	ltda	PROPN
gujaf-189	199	9	stda	stda	PROPN
gujaf-189	199	10	tdta	tdta	PROPN
gujaf-189	199	11	tdte	tdte	PROPN
gujaf-189	199	12	fsz	fsz	PROPN
gujaf-189	199	13	roa	roa	PROPN
gujaf-189	199	14	1.0000	1.0000	NUM
gujaf-189	199	15	ltda	ltda	PROPN
gujaf-189	199	16	-0.2580	-0.2580	PROPN
gujaf-189	199	17	1.0000	1.0000	NUM
gujaf-189	199	18	stda	stda	VERB
gujaf-189	199	19	-0.0548	-0.0548	NOUN
gujaf-189	199	20	-0.2627	-0.2627	PROPN
gujaf-189	199	21	1.0000	1.0000	NUM
gujaf-189	199	22	tdta	tdta	NOUN
gujaf-189	199	23	-0.0078	-0.0078	VERB
gujaf-189	200	1	0.2603	0.2603	NUM
gujaf-189	200	2	0.4272	0.4272	NUM
gujaf-189	200	3	1.0000	1.0000	NUM
gujaf-189	200	4	tdte	tdte	NOUN
gujaf-189	200	5	0.3288	0.3288	NUM
gujaf-189	200	6	0.1613	0.1613	NUM
gujaf-189	200	7	0.2579	0.2579	NUM
gujaf-189	200	8	0.279	0.279	NUM
gujaf-189	200	9	1.0000	1.0000	NUM
gujaf-189	200	10	fsz	fsz	NOUN
gujaf-189	200	11	0.3473	0.3473	NUM
gujaf-189	200	12	0.0172	0.0172	NUM
gujaf-189	200	13	0.2023	0.2023	NUM
gujaf-189	200	14	0.3391	0.3391	NUM
gujaf-189	200	15	0.2836	0.2836	NUM
gujaf-189	200	16	1.0000	1.0000	NUM
gujaf-189	200	17	source	source	NOUN
gujaf-189	200	18	:	:	PUNCT
gujaf-189	200	19	stata	stata	PROPN
gujaf-189	200	20	output	output	NOUN
gujaf-189	200	21	,	,	PUNCT
gujaf-189	200	22	version	version	NOUN
gujaf-189	200	23	13	13	NUM
gujaf-189	200	24	gusau	gusau	ADJ
gujaf-189	200	25	journal	journal	NOUN
gujaf-189	200	26	of	of	ADP
gujaf-189	200	27	accounting	accounting	NOUN
gujaf-189	200	28	and	and	CCONJ
gujaf-189	200	29	finance	finance	NOUN
gujaf-189	200	30	,	,	PUNCT
gujaf-189	200	31	vol	vol	NOUN
gujaf-189	200	32	.	.	PROPN
gujaf-189	200	33	3	3	NUM
gujaf-189	200	34	,	,	PUNCT
gujaf-189	200	35	issue	issue	NOUN
gujaf-189	200	36	3	3	NUM
gujaf-189	200	37	,	,	PUNCT
gujaf-189	200	38	october	october	PROPN
gujaf-189	200	39	,	,	PUNCT
gujaf-189	200	40	2022	2022	NUM
gujaf-189	200	41	200	200	NUM
gujaf-189	200	42	table	table	NOUN
gujaf-189	200	43	3	3	NUM
gujaf-189	200	44	shows	show	VERB
gujaf-189	200	45	that	that	SCONJ
gujaf-189	200	46	the	the	DET
gujaf-189	200	47	relationship	relationship	NOUN
gujaf-189	200	48	between	between	ADP
gujaf-189	200	49	roa	roa	PROPN
gujaf-189	200	50	and	and	CCONJ
gujaf-189	200	51	ltda	ltda	PROPN
gujaf-189	200	52	is	be	AUX
gujaf-189	200	53	negative	negative	ADJ
gujaf-189	200	54	with	with	ADP
gujaf-189	200	55	about	about	ADV
gujaf-189	200	56	26	26	NUM
gujaf-189	200	57	%	%	NOUN
gujaf-189	200	58	,	,	PUNCT
gujaf-189	200	59	this	this	PRON
gujaf-189	200	60	implies	imply	VERB
gujaf-189	200	61	that	that	SCONJ
gujaf-189	200	62	the	the	DET
gujaf-189	200	63	relationship	relationship	NOUN
gujaf-189	200	64	between	between	ADP
gujaf-189	200	65	roa	roa	PROPN
gujaf-189	200	66	and	and	CCONJ
gujaf-189	200	67	ltda	ltda	PROPN
gujaf-189	200	68	is	be	AUX
gujaf-189	200	69	not	not	PART
gujaf-189	200	70	a	a	DET
gujaf-189	200	71	direct	direct	ADJ
gujaf-189	200	72	relationship	relationship	NOUN
gujaf-189	200	73	.	.	PUNCT
gujaf-189	201	1	stda	stda	VERB
gujaf-189	201	2	and	and	CCONJ
gujaf-189	201	3	roa	roa	PROPN
gujaf-189	201	4	have	have	VERB
gujaf-189	201	5	a	a	DET
gujaf-189	201	6	negative	negative	ADJ
gujaf-189	201	7	relationship	relationship	NOUN
gujaf-189	201	8	with	with	ADP
gujaf-189	201	9	about	about	ADV
gujaf-189	201	10	5	5	NUM
gujaf-189	201	11	%	%	NOUN
gujaf-189	201	12	,	,	PUNCT
gujaf-189	201	13	this	this	PRON
gujaf-189	201	14	implies	imply	VERB
gujaf-189	201	15	that	that	SCONJ
gujaf-189	201	16	the	the	DET
gujaf-189	201	17	relationship	relationship	NOUN
gujaf-189	201	18	between	between	ADP
gujaf-189	201	19	is	be	AUX
gujaf-189	201	20	not	not	PART
gujaf-189	201	21	a	a	DET
gujaf-189	201	22	direct	direct	ADJ
gujaf-189	201	23	relationship	relationship	NOUN
gujaf-189	201	24	.	.	PUNCT
gujaf-189	202	1	tdta	tdta	NOUN
gujaf-189	202	2	is	be	AUX
gujaf-189	202	3	found	find	VERB
gujaf-189	202	4	to	to	PART
gujaf-189	202	5	have	have	VERB
gujaf-189	202	6	a	a	DET
gujaf-189	202	7	negative	negative	ADJ
gujaf-189	202	8	correlation	correlation	NOUN
gujaf-189	202	9	of	of	ADP
gujaf-189	202	10	about	about	ADV
gujaf-189	202	11	0.7	0.7	NUM
gujaf-189	202	12	%	%	NOUN
gujaf-189	202	13	with	with	ADP
gujaf-189	202	14	roa	roa	NOUN
gujaf-189	202	15	implying	imply	VERB
gujaf-189	202	16	a	a	DET
gujaf-189	202	17	non	non	ADJ
gujaf-189	202	18	-	-	ADJ
gujaf-189	202	19	directional	directional	ADJ
gujaf-189	202	20	relationship	relationship	NOUN
gujaf-189	202	21	between	between	ADP
gujaf-189	202	22	the	the	DET
gujaf-189	202	23	variables	variable	NOUN
gujaf-189	202	24	.	.	PUNCT
gujaf-189	203	1	tdte	tdte	NOUN
gujaf-189	203	2	recorded	record	VERB
gujaf-189	203	3	a	a	DET
gujaf-189	203	4	positive	positive	ADJ
gujaf-189	203	5	relationship	relationship	NOUN
gujaf-189	203	6	with	with	ADP
gujaf-189	203	7	roa	roa	PROPN
gujaf-189	203	8	at	at	ADP
gujaf-189	203	9	a	a	DET
gujaf-189	203	10	magnitude	magnitude	NOUN
gujaf-189	203	11	of	of	ADP
gujaf-189	203	12	32	32	NUM
gujaf-189	203	13	%	%	NOUN
gujaf-189	203	14	,	,	PUNCT
gujaf-189	203	15	this	this	PRON
gujaf-189	203	16	implies	imply	VERB
gujaf-189	203	17	that	that	SCONJ
gujaf-189	203	18	the	the	DET
gujaf-189	203	19	relationship	relationship	NOUN
gujaf-189	203	20	between	between	ADP
gujaf-189	203	21	tdte	tdte	NOUN
gujaf-189	203	22	and	and	CCONJ
gujaf-189	203	23	roa	roa	NOUN
gujaf-189	203	24	is	be	AUX
gujaf-189	203	25	direct	direct	ADJ
gujaf-189	203	26	.	.	PUNCT
gujaf-189	204	1	for	for	ADP
gujaf-189	204	2	the	the	DET
gujaf-189	204	3	association	association	NOUN
gujaf-189	204	4	between	between	ADP
gujaf-189	204	5	the	the	DET
gujaf-189	204	6	explanatory	explanatory	ADJ
gujaf-189	204	7	variables	variable	NOUN
gujaf-189	204	8	themselves	themselves	PRON
gujaf-189	204	9	,	,	PUNCT
gujaf-189	204	10	ltda	ltda	PROPN
gujaf-189	204	11	and	and	CCONJ
gujaf-189	204	12	stda	stda	PROPN
gujaf-189	204	13	recorded	record	VERB
gujaf-189	204	14	a	a	DET
gujaf-189	204	15	negative	negative	ADJ
gujaf-189	204	16	value	value	NOUN
gujaf-189	204	17	of	of	ADP
gujaf-189	204	18	about	about	ADV
gujaf-189	204	19	26	26	NUM
gujaf-189	204	20	%	%	NOUN
gujaf-189	204	21	implying	imply	VERB
gujaf-189	204	22	non	non	ADJ
gujaf-189	204	23	-	-	ADJ
gujaf-189	204	24	directional	directional	ADJ
gujaf-189	204	25	relationship	relationship	NOUN
gujaf-189	204	26	between	between	ADP
gujaf-189	204	27	the	the	DET
gujaf-189	204	28	independent	independent	ADJ
gujaf-189	204	29	variables	variable	NOUN
gujaf-189	204	30	.	.	PUNCT
gujaf-189	205	1	for	for	ADP
gujaf-189	205	2	the	the	DET
gujaf-189	205	3	relationship	relationship	NOUN
gujaf-189	205	4	between	between	ADP
gujaf-189	205	5	ltda	ltda	PROPN
gujaf-189	205	6	and	and	CCONJ
gujaf-189	205	7	tdta	tdta	PROPN
gujaf-189	205	8	shows	show	VERB
gujaf-189	205	9	a	a	DET
gujaf-189	205	10	positive	positive	ADJ
gujaf-189	205	11	value	value	NOUN
gujaf-189	205	12	of	of	ADP
gujaf-189	205	13	about	about	ADV
gujaf-189	205	14	26	26	NUM
gujaf-189	205	15	%	%	NOUN
gujaf-189	205	16	implying	imply	VERB
gujaf-189	205	17	a	a	DET
gujaf-189	205	18	direct	direct	ADJ
gujaf-189	205	19	relationship	relationship	NOUN
gujaf-189	205	20	between	between	ADP
gujaf-189	205	21	the	the	DET
gujaf-189	205	22	variables	variable	NOUN
gujaf-189	205	23	.	.	PUNCT
gujaf-189	206	1	ltda	ltda	PROPN
gujaf-189	206	2	show	show	VERB
gujaf-189	206	3	a	a	DET
gujaf-189	206	4	positive	positive	ADJ
gujaf-189	206	5	relationship	relationship	NOUN
gujaf-189	206	6	of	of	ADP
gujaf-189	206	7	about	about	ADV
gujaf-189	206	8	16	16	NUM
gujaf-189	206	9	%	%	NOUN
gujaf-189	206	10	with	with	ADP
gujaf-189	206	11	tdte	tdte	NOUN
gujaf-189	206	12	implying	imply	VERB
gujaf-189	206	13	that	that	SCONJ
gujaf-189	206	14	the	the	DET
gujaf-189	206	15	relationship	relationship	NOUN
gujaf-189	206	16	is	be	AUX
gujaf-189	206	17	direct	direct	ADJ
gujaf-189	206	18	.	.	PUNCT
gujaf-189	207	1	the	the	DET
gujaf-189	207	2	table	table	NOUN
gujaf-189	207	3	3	3	NUM
gujaf-189	207	4	also	also	ADV
gujaf-189	207	5	show	show	VERB
gujaf-189	207	6	that	that	SCONJ
gujaf-189	207	7	the	the	DET
gujaf-189	207	8	correlation	correlation	NOUN
gujaf-189	207	9	between	between	ADP
gujaf-189	207	10	stda	stda	NOUN
gujaf-189	207	11	and	and	CCONJ
gujaf-189	207	12	tdta	tdta	NOUN
gujaf-189	207	13	is	be	AUX
gujaf-189	207	14	positive	positive	ADJ
gujaf-189	207	15	at	at	ADP
gujaf-189	207	16	about	about	ADV
gujaf-189	207	17	43	43	NUM
gujaf-189	207	18	%	%	NOUN
gujaf-189	207	19	implying	imply	VERB
gujaf-189	207	20	that	that	SCONJ
gujaf-189	207	21	the	the	DET
gujaf-189	207	22	relationship	relationship	NOUN
gujaf-189	207	23	is	be	AUX
gujaf-189	207	24	direct	direct	ADJ
gujaf-189	207	25	.	.	PUNCT
gujaf-189	208	1	stda	stda	VERB
gujaf-189	208	2	is	be	AUX
gujaf-189	208	3	found	find	VERB
gujaf-189	208	4	to	to	PART
gujaf-189	208	5	have	have	VERB
gujaf-189	208	6	a	a	DET
gujaf-189	208	7	positive	positive	ADJ
gujaf-189	208	8	correlation	correlation	NOUN
gujaf-189	208	9	with	with	ADP
gujaf-189	208	10	tdte	tdte	NOUN
gujaf-189	208	11	at	at	ADP
gujaf-189	208	12	about	about	ADV
gujaf-189	208	13	26	26	NUM
gujaf-189	208	14	%	%	NOUN
gujaf-189	208	15	,	,	PUNCT
gujaf-189	208	16	this	this	PRON
gujaf-189	208	17	implies	imply	VERB
gujaf-189	208	18	a	a	DET
gujaf-189	208	19	moderate	moderate	ADJ
gujaf-189	208	20	direct	direct	ADJ
gujaf-189	208	21	relationship	relationship	NOUN
gujaf-189	208	22	.	.	PUNCT
gujaf-189	209	1	between	between	ADP
gujaf-189	209	2	tdta	tdta	NOUN
gujaf-189	209	3	and	and	CCONJ
gujaf-189	209	4	tdte	tdte	NOUN
gujaf-189	209	5	there	there	PRON
gujaf-189	209	6	is	be	VERB
gujaf-189	209	7	a	a	DET
gujaf-189	209	8	positive	positive	ADJ
gujaf-189	209	9	correlation	correlation	NOUN
gujaf-189	209	10	of	of	ADP
gujaf-189	209	11	about	about	ADV
gujaf-189	209	12	62	62	NUM
gujaf-189	209	13	%	%	NOUN
gujaf-189	209	14	,	,	PUNCT
gujaf-189	209	15	implying	imply	VERB
gujaf-189	209	16	a	a	DET
gujaf-189	209	17	direct	direct	ADJ
gujaf-189	209	18	relationship	relationship	NOUN
gujaf-189	209	19	between	between	ADP
gujaf-189	209	20	the	the	DET
gujaf-189	209	21	subsisting	subsist	VERB
gujaf-189	209	22	variables	variable	NOUN
gujaf-189	209	23	.	.	PUNCT
gujaf-189	210	1	summary	summary	NOUN
gujaf-189	210	2	of	of	ADP
gujaf-189	210	3	regression	regression	NOUN
gujaf-189	210	4	result	result	VERB
gujaf-189	210	5	the	the	DET
gujaf-189	210	6	regression	regression	NOUN
gujaf-189	210	7	result	result	NOUN
gujaf-189	210	8	of	of	ADP
gujaf-189	210	9	the	the	DET
gujaf-189	210	10	parsimonious	parsimonious	ADJ
gujaf-189	210	11	model	model	NOUN
gujaf-189	210	12	is	be	AUX
gujaf-189	210	13	presented	present	VERB
gujaf-189	210	14	in	in	ADP
gujaf-189	210	15	this	this	DET
gujaf-189	210	16	section	section	NOUN
gujaf-189	210	17	of	of	ADP
gujaf-189	210	18	the	the	DET
gujaf-189	210	19	study	study	NOUN
gujaf-189	210	20	.	.	PUNCT
gujaf-189	211	1	the	the	DET
gujaf-189	211	2	interpretation	interpretation	NOUN
gujaf-189	211	3	,	,	PUNCT
gujaf-189	211	4	analysis	analysis	NOUN
gujaf-189	211	5	and	and	CCONJ
gujaf-189	211	6	discussion	discussion	NOUN
gujaf-189	211	7	will	will	AUX
gujaf-189	211	8	follow	follow	VERB
gujaf-189	211	9	.	.	PUNCT
gujaf-189	212	1	the	the	DET
gujaf-189	212	2	formulated	formulated	ADJ
gujaf-189	212	3	hypothesis	hypothesis	NOUN
gujaf-189	212	4	earlier	early	ADV
gujaf-189	212	5	will	will	AUX
gujaf-189	212	6	be	be	AUX
gujaf-189	212	7	tested	test	VERB
gujaf-189	212	8	,	,	PUNCT
gujaf-189	212	9	policy	policy	NOUN
gujaf-189	212	10	implications	implication	NOUN
gujaf-189	212	11	of	of	ADP
gujaf-189	212	12	findings	finding	NOUN
gujaf-189	212	13	to	to	ADP
gujaf-189	212	14	management	management	NOUN
gujaf-189	212	15	and	and	CCONJ
gujaf-189	212	16	investors	investor	NOUN
gujaf-189	212	17	will	will	AUX
gujaf-189	212	18	end	end	VERB
gujaf-189	212	19	the	the	DET
gujaf-189	212	20	section	section	NOUN
gujaf-189	212	21	.	.	PUNCT
gujaf-189	213	1	table	table	NOUN
gujaf-189	213	2	4.3	4.3	NUM
gujaf-189	213	3	:	:	PUNCT
gujaf-189	213	4	summary	summary	NOUN
gujaf-189	213	5	of	of	ADP
gujaf-189	213	6	regression	regression	NOUN
gujaf-189	213	7	result	result	VERB
gujaf-189	213	8	variable	variable	ADJ
gujaf-189	213	9	coefficient	coefficient	NOUN
gujaf-189	213	10	t	t	NOUN
gujaf-189	213	11	-	-	PUNCT
gujaf-189	213	12	value	value	NOUN
gujaf-189	213	13	p	p	NOUN
gujaf-189	213	14	-	-	PUNCT
gujaf-189	213	15	value	value	NOUN
gujaf-189	213	16	ltda	ltda	PROPN
gujaf-189	213	17	-0.064413	-0.064413	PROPN
gujaf-189	213	18	-1.21	-1.21	PROPN
gujaf-189	213	19	0.242	0.242	NUM
gujaf-189	213	20	stda	stda	VERB
gujaf-189	213	21	0.120043	0.120043	NUM
gujaf-189	213	22	2.99	2.99	NUM
gujaf-189	213	23	0.009	0.009	NUM
gujaf-189	213	24	tdta	tdta	NOUN
gujaf-189	213	25	0.270664	0.270664	NUM
gujaf-189	213	26	3.69	3.69	NUM
gujaf-189	213	27	0.002	0.002	NUM
gujaf-189	213	28	tdte	tdte	NOUN
gujaf-189	213	29	0.303615	0.303615	NUM
gujaf-189	213	30	7.97	7.97	NUM
gujaf-189	213	31	0.000	0.000	NUM
gujaf-189	213	32	adjusted	adjusted	ADJ
gujaf-189	213	33	r	r	NOUN
gujaf-189	213	34	-	-	PUNCT
gujaf-189	213	35	sq	sq	NOUN
gujaf-189	213	36	.	.	PROPN
gujaf-189	213	37	0.7662	0.7662	NUM
gujaf-189	213	38	mean	mean	NOUN
gujaf-189	213	39	vif	vif	NOUN
gujaf-189	213	40	2.67	2.67	NUM
gujaf-189	213	41	f	f	PROPN
gujaf-189	213	42	-	-	PUNCT
gujaf-189	213	43	statistics	statistic	NOUN
gujaf-189	214	1	f	f	NOUN
gujaf-189	214	2	-	-	PUNCT
gujaf-189	214	3	significant	significant	ADJ
gujaf-189	214	4	32.72	32.72	NUM
gujaf-189	214	5	0.0000	0.0000	NUM
gujaf-189	214	6	source	source	NOUN
gujaf-189	214	7	:	:	PUNCT
gujaf-189	214	8	stata	stata	PROPN
gujaf-189	214	9	output	output	NOUN
gujaf-189	214	10	,	,	PUNCT
gujaf-189	214	11	version	version	NOUN
gujaf-189	214	12	13	13	NUM
gujaf-189	214	13	.	.	PUNCT
gujaf-189	215	1	gusau	gusau	PROPN
gujaf-189	215	2	journal	journal	PROPN
gujaf-189	215	3	of	of	ADP
gujaf-189	215	4	accounting	accounting	NOUN
gujaf-189	215	5	and	and	CCONJ
gujaf-189	215	6	finance	finance	NOUN
gujaf-189	215	7	,	,	PUNCT
gujaf-189	215	8	vol	vol	NOUN
gujaf-189	215	9	.	.	PROPN
gujaf-189	215	10	3	3	NUM
gujaf-189	215	11	,	,	PUNCT
gujaf-189	215	12	issue	issue	NOUN
gujaf-189	215	13	3	3	NUM
gujaf-189	215	14	,	,	PUNCT
gujaf-189	215	15	october	october	PROPN
gujaf-189	215	16	,	,	PUNCT
gujaf-189	215	17	2022	2022	NUM
gujaf-189	215	18	201	201	NUM
gujaf-189	215	19	from	from	ADP
gujaf-189	215	20	the	the	DET
gujaf-189	215	21	table	table	NOUN
gujaf-189	215	22	5	5	NUM
gujaf-189	215	23	,	,	PUNCT
gujaf-189	215	24	the	the	DET
gujaf-189	215	25	co	co	ADJ
gujaf-189	215	26	-	-	ADJ
gujaf-189	215	27	efficient	efficient	ADJ
gujaf-189	215	28	value	value	NOUN
gujaf-189	215	29	for	for	ADP
gujaf-189	215	30	ltda	ltda	PROPN
gujaf-189	215	31	is	be	AUX
gujaf-189	215	32	-0.064413	-0.064413	ADJ
gujaf-189	215	33	with	with	ADP
gujaf-189	215	34	an	an	DET
gujaf-189	215	35	insignificant	insignificant	ADJ
gujaf-189	215	36	p	p	NOUN
gujaf-189	215	37	-	-	PUNCT
gujaf-189	215	38	value	value	NOUN
gujaf-189	215	39	of	of	ADP
gujaf-189	215	40	0.242	0.242	NUM
gujaf-189	215	41	.	.	PUNCT
gujaf-189	216	1	this	this	DET
gujaf-189	216	2	signifies	signify	VERB
gujaf-189	216	3	that	that	PRON
gujaf-189	216	4	ltda	ltda	PROPN
gujaf-189	216	5	has	have	VERB
gujaf-189	216	6	an	an	DET
gujaf-189	216	7	insignificant	insignificant	ADJ
gujaf-189	216	8	negative	negative	ADJ
gujaf-189	216	9	effect	effect	NOUN
gujaf-189	216	10	on	on	ADP
gujaf-189	216	11	roa	roa	NOUN
gujaf-189	216	12	of	of	ADP
gujaf-189	216	13	listed	list	VERB
gujaf-189	216	14	manufacturing	manufacturing	NOUN
gujaf-189	216	15	firms	firm	NOUN
gujaf-189	216	16	in	in	ADP
gujaf-189	216	17	nigeria	nigeria	PROPN
gujaf-189	216	18	.	.	PUNCT
gujaf-189	217	1	this	this	PRON
gujaf-189	217	2	implies	imply	VERB
gujaf-189	217	3	that	that	SCONJ
gujaf-189	217	4	for	for	ADP
gujaf-189	217	5	every	every	DET
gujaf-189	217	6	increase	increase	NOUN
gujaf-189	217	7	in	in	ADP
gujaf-189	217	8	ltda	ltda	PROPN
gujaf-189	217	9	,	,	PUNCT
gujaf-189	217	10	the	the	DET
gujaf-189	217	11	roa	roa	NOUN
gujaf-189	217	12	of	of	ADP
gujaf-189	217	13	listed	list	VERB
gujaf-189	217	14	manufacturing	manufacturing	NOUN
gujaf-189	217	15	firms	firm	NOUN
gujaf-189	217	16	in	in	ADP
gujaf-189	217	17	nigeria	nigeria	PROPN
gujaf-189	217	18	will	will	AUX
gujaf-189	217	19	decrease	decrease	VERB
gujaf-189	217	20	insignificantly	insignificantly	ADV
gujaf-189	217	21	by	by	ADP
gujaf-189	217	22	the	the	DET
gujaf-189	217	23	co	co	ADJ
gujaf-189	217	24	-	-	ADJ
gujaf-189	217	25	efficient	efficient	ADJ
gujaf-189	217	26	value	value	NOUN
gujaf-189	217	27	.	.	PUNCT
gujaf-189	218	1	the	the	DET
gujaf-189	218	2	result	result	NOUN
gujaf-189	218	3	is	be	AUX
gujaf-189	218	4	in	in	ADP
gujaf-189	218	5	-	-	PUNCT
gujaf-189	218	6	line	line	NOUN
gujaf-189	218	7	with	with	ADP
gujaf-189	218	8	goyal	goyal	PROPN
gujaf-189	218	9	(	(	PUNCT
gujaf-189	218	10	2013	2013	NUM
gujaf-189	218	11	)	)	PUNCT
gujaf-189	218	12	;	;	PUNCT
gujaf-189	218	13	lin	lin	PROPN
gujaf-189	218	14	et	et	PROPN
gujaf-189	218	15	al	al	PROPN
gujaf-189	218	16	.	.	PROPN
gujaf-189	219	1	(	(	PUNCT
gujaf-189	219	2	2022	2022	NUM
gujaf-189	219	3	)	)	PUNCT
gujaf-189	219	4	;	;	PUNCT
gujaf-189	220	1	muhammad	muhammad	X
gujaf-189	220	2	(	(	PUNCT
gujaf-189	220	3	2019	2019	NUM
gujaf-189	220	4	)	)	PUNCT
gujaf-189	220	5	and	and	CCONJ
gujaf-189	220	6	contrary	contrary	ADJ
gujaf-189	220	7	to	to	ADP
gujaf-189	220	8	dahiru	dahiru	PROPN
gujaf-189	220	9	et	et	PROPN
gujaf-189	220	10	al	al	PROPN
gujaf-189	220	11	.	.	PUNCT
gujaf-189	220	12	(	(	PUNCT
gujaf-189	220	13	2016	2016	NUM
gujaf-189	220	14	)	)	PUNCT
gujaf-189	220	15	;	;	PUNCT
gujaf-189	220	16	sanusi	sanusi	PROPN
gujaf-189	220	17	et	et	PROPN
gujaf-189	220	18	al	al	PROPN
gujaf-189	220	19	.	.	PROPN
gujaf-189	220	20	(	(	PUNCT
gujaf-189	220	21	2020	2020	NUM
gujaf-189	220	22	)	)	PUNCT
gujaf-189	220	23	.	.	PUNCT
gujaf-189	221	1	the	the	DET
gujaf-189	221	2	result	result	NOUN
gujaf-189	221	3	does	do	AUX
gujaf-189	221	4	not	not	PART
gujaf-189	221	5	support	support	VERB
gujaf-189	221	6	the	the	DET
gujaf-189	221	7	revised	revise	VERB
gujaf-189	221	8	m&m	m&m	NOUN
gujaf-189	221	9	theory	theory	NOUN
gujaf-189	221	10	which	which	PRON
gujaf-189	221	11	is	be	AUX
gujaf-189	221	12	of	of	ADP
gujaf-189	221	13	the	the	DET
gujaf-189	221	14	opinion	opinion	NOUN
gujaf-189	221	15	that	that	SCONJ
gujaf-189	221	16	capital	capital	NOUN
gujaf-189	221	17	structure	structure	NOUN
gujaf-189	221	18	affects	affect	VERB
gujaf-189	221	19	the	the	DET
gujaf-189	221	20	performance	performance	NOUN
gujaf-189	221	21	of	of	ADP
gujaf-189	221	22	the	the	DET
gujaf-189	221	23	firm	firm	NOUN
gujaf-189	221	24	however	however	ADV
gujaf-189	221	25	the	the	DET
gujaf-189	221	26	result	result	NOUN
gujaf-189	221	27	is	be	AUX
gujaf-189	221	28	in	in	ADP
gujaf-189	221	29	line	line	NOUN
gujaf-189	221	30	with	with	ADP
gujaf-189	221	31	the	the	DET
gujaf-189	221	32	traditional	traditional	ADJ
gujaf-189	221	33	m&m	m&m	NOUN
gujaf-189	221	34	theory	theory	NOUN
gujaf-189	221	35	which	which	PRON
gujaf-189	221	36	is	be	AUX
gujaf-189	221	37	of	of	ADP
gujaf-189	221	38	the	the	DET
gujaf-189	221	39	opinion	opinion	NOUN
gujaf-189	221	40	that	that	SCONJ
gujaf-189	221	41	the	the	DET
gujaf-189	221	42	performance	performance	NOUN
gujaf-189	221	43	of	of	ADP
gujaf-189	221	44	the	the	DET
gujaf-189	221	45	firm	firm	NOUN
gujaf-189	221	46	has	have	AUX
gujaf-189	221	47	no	no	DET
gujaf-189	221	48	relation	relation	NOUN
gujaf-189	221	49	with	with	ADP
gujaf-189	221	50	capital	capital	NOUN
gujaf-189	221	51	structure	structure	NOUN
gujaf-189	221	52	.	.	PUNCT
gujaf-189	222	1	the	the	DET
gujaf-189	222	2	regression	regression	NOUN
gujaf-189	222	3	result	result	NOUN
gujaf-189	222	4	for	for	ADP
gujaf-189	222	5	stda	stda	PROPN
gujaf-189	222	6	has	have	VERB
gujaf-189	222	7	a	a	DET
gujaf-189	222	8	co	co	ADJ
gujaf-189	222	9	-	-	ADJ
gujaf-189	222	10	efficient	efficient	ADJ
gujaf-189	222	11	value	value	NOUN
gujaf-189	222	12	of	of	ADP
gujaf-189	222	13	0.120043	0.120043	NUM
gujaf-189	222	14	with	with	ADP
gujaf-189	222	15	a	a	DET
gujaf-189	222	16	t	t	NOUN
gujaf-189	222	17	-	-	PUNCT
gujaf-189	222	18	value	value	NOUN
gujaf-189	222	19	of	of	ADP
gujaf-189	222	20	2.99	2.99	NUM
gujaf-189	222	21	from	from	ADP
gujaf-189	222	22	the	the	DET
gujaf-189	222	23	table	table	NOUN
gujaf-189	222	24	5	5	NUM
gujaf-189	222	25	,	,	PUNCT
gujaf-189	222	26	which	which	PRON
gujaf-189	222	27	is	be	AUX
gujaf-189	222	28	significant	significant	ADJ
gujaf-189	222	29	at	at	ADP
gujaf-189	222	30	0.009	0.009	NUM
gujaf-189	222	31	level	level	NOUN
gujaf-189	222	32	of	of	ADP
gujaf-189	222	33	confidence	confidence	NOUN
gujaf-189	222	34	.	.	PUNCT
gujaf-189	223	1	this	this	PRON
gujaf-189	223	2	signifies	signify	VERB
gujaf-189	223	3	that	that	PRON
gujaf-189	223	4	stda	stda	VERB
gujaf-189	223	5	of	of	ADP
gujaf-189	223	6	listed	list	VERB
gujaf-189	223	7	manufacturing	manufacturing	NOUN
gujaf-189	223	8	firms	firm	NOUN
gujaf-189	223	9	in	in	ADP
gujaf-189	223	10	nigeria	nigeria	PROPN
gujaf-189	223	11	is	be	AUX
gujaf-189	223	12	positively	positively	ADV
gujaf-189	223	13	and	and	CCONJ
gujaf-189	223	14	significantly	significantly	ADV
gujaf-189	223	15	affecting	affect	VERB
gujaf-189	223	16	roa	roa	NOUN
gujaf-189	223	17	of	of	ADP
gujaf-189	223	18	listed	list	VERB
gujaf-189	223	19	manufacturing	manufacturing	NOUN
gujaf-189	223	20	firms	firm	NOUN
gujaf-189	223	21	in	in	ADP
gujaf-189	223	22	nigeria	nigeria	PROPN
gujaf-189	223	23	.	.	PUNCT
gujaf-189	224	1	this	this	PRON
gujaf-189	224	2	implies	imply	VERB
gujaf-189	224	3	that	that	SCONJ
gujaf-189	224	4	for	for	SCONJ
gujaf-189	224	5	every	every	DET
gujaf-189	224	6	increase	increase	NOUN
gujaf-189	224	7	in	in	ADP
gujaf-189	224	8	stda	stda	NOUN
gujaf-189	224	9	,	,	PUNCT
gujaf-189	224	10	roa	roa	NOUN
gujaf-189	224	11	of	of	ADP
gujaf-189	224	12	listed	list	VERB
gujaf-189	224	13	manufacturing	manufacturing	NOUN
gujaf-189	224	14	firms	firm	NOUN
gujaf-189	224	15	in	in	ADP
gujaf-189	224	16	nigeria	nigeria	PROPN
gujaf-189	224	17	will	will	AUX
gujaf-189	224	18	increase	increase	VERB
gujaf-189	224	19	by	by	ADP
gujaf-189	224	20	the	the	DET
gujaf-189	224	21	co	co	ADJ
gujaf-189	224	22	-	-	ADJ
gujaf-189	224	23	efficient	efficient	ADJ
gujaf-189	224	24	value	value	NOUN
gujaf-189	224	25	.	.	PUNCT
gujaf-189	225	1	this	this	DET
gujaf-189	225	2	result	result	NOUN
gujaf-189	225	3	is	be	AUX
gujaf-189	225	4	in	in	ADP
gujaf-189	225	5	line	line	NOUN
gujaf-189	225	6	with	with	ADP
gujaf-189	225	7	dahiru	dahiru	PROPN
gujaf-189	225	8	et	et	PROPN
gujaf-189	225	9	al	al	PROPN
gujaf-189	225	10	.	.	PUNCT
gujaf-189	226	1	(	(	PUNCT
gujaf-189	226	2	2016	2016	NUM
gujaf-189	226	3	)	)	PUNCT
gujaf-189	226	4	;	;	PUNCT
gujaf-189	227	1	goyal	goyal	PROPN
gujaf-189	227	2	(	(	PUNCT
gujaf-189	227	3	2013	2013	NUM
gujaf-189	227	4	)	)	PUNCT
gujaf-189	227	5	;	;	PUNCT
gujaf-189	227	6	sanusi	sanusi	PROPN
gujaf-189	227	7	et	et	PROPN
gujaf-189	227	8	al	al	PROPN
gujaf-189	227	9	.	.	PROPN
gujaf-189	227	10	(	(	PUNCT
gujaf-189	227	11	2020	2020	NUM
gujaf-189	227	12	)	)	PUNCT
gujaf-189	227	13	and	and	CCONJ
gujaf-189	227	14	contrary	contrary	ADJ
gujaf-189	227	15	with	with	ADP
gujaf-189	227	16	lin	lin	PROPN
gujaf-189	227	17	et	et	PROPN
gujaf-189	227	18	al	al	PROPN
gujaf-189	227	19	.	.	PROPN
gujaf-189	227	20	(	(	PUNCT
gujaf-189	227	21	2022	2022	NUM
gujaf-189	227	22	)	)	PUNCT
gujaf-189	227	23	;	;	PUNCT
gujaf-189	227	24	muhammad	muhammad	X
gujaf-189	227	25	(	(	PUNCT
gujaf-189	227	26	2019	2019	NUM
gujaf-189	227	27	)	)	PUNCT
gujaf-189	227	28	.	.	PUNCT
gujaf-189	228	1	the	the	DET
gujaf-189	228	2	result	result	NOUN
gujaf-189	228	3	is	be	AUX
gujaf-189	228	4	in	in	ADP
gujaf-189	228	5	support	support	NOUN
gujaf-189	228	6	of	of	ADP
gujaf-189	228	7	the	the	DET
gujaf-189	228	8	revised	revise	VERB
gujaf-189	228	9	m&m	m&m	NOUN
gujaf-189	228	10	theory	theory	NOUN
gujaf-189	228	11	that	that	SCONJ
gujaf-189	228	12	posits	posit	VERB
gujaf-189	228	13	capital	capital	NOUN
gujaf-189	228	14	structure	structure	NOUN
gujaf-189	228	15	of	of	ADP
gujaf-189	228	16	the	the	DET
gujaf-189	228	17	firm	firm	NOUN
gujaf-189	228	18	affects	affect	VERB
gujaf-189	228	19	the	the	DET
gujaf-189	228	20	financial	financial	ADJ
gujaf-189	228	21	performance	performance	NOUN
gujaf-189	228	22	of	of	ADP
gujaf-189	228	23	the	the	DET
gujaf-189	228	24	firm	firm	NOUN
gujaf-189	228	25	.	.	PUNCT
gujaf-189	229	1	the	the	DET
gujaf-189	229	2	table	table	NOUN
gujaf-189	229	3	5	5	NUM
gujaf-189	229	4	recorded	record	VERB
gujaf-189	229	5	a	a	DET
gujaf-189	229	6	co	co	ADJ
gujaf-189	229	7	-	-	ADJ
gujaf-189	229	8	efficient	efficient	ADJ
gujaf-189	229	9	value	value	NOUN
gujaf-189	229	10	of	of	ADP
gujaf-189	229	11	0.270664	0.270664	NUM
gujaf-189	229	12	and	and	CCONJ
gujaf-189	229	13	a	a	DET
gujaf-189	229	14	t	t	NOUN
gujaf-189	229	15	-	-	PUNCT
gujaf-189	229	16	value	value	NOUN
gujaf-189	229	17	of	of	ADP
gujaf-189	229	18	3.69	3.69	NUM
gujaf-189	229	19	which	which	PRON
gujaf-189	229	20	is	be	AUX
gujaf-189	229	21	significant	significant	ADJ
gujaf-189	229	22	at	at	ADP
gujaf-189	229	23	0.002	0.002	NUM
gujaf-189	229	24	for	for	ADP
gujaf-189	229	25	tdta	tdta	NOUN
gujaf-189	229	26	of	of	ADP
gujaf-189	229	27	listed	list	VERB
gujaf-189	229	28	manufacturing	manufacturing	NOUN
gujaf-189	229	29	firms	firm	NOUN
gujaf-189	229	30	in	in	ADP
gujaf-189	229	31	nigeria	nigeria	PROPN
gujaf-189	229	32	.	.	PUNCT
gujaf-189	230	1	this	this	PRON
gujaf-189	230	2	shows	show	VERB
gujaf-189	230	3	that	that	SCONJ
gujaf-189	230	4	tdta	tdta	NOUN
gujaf-189	230	5	is	be	AUX
gujaf-189	230	6	positive	positive	ADJ
gujaf-189	230	7	and	and	CCONJ
gujaf-189	230	8	significantly	significantly	ADV
gujaf-189	230	9	influencing	influence	VERB
gujaf-189	230	10	roa	roa	NOUN
gujaf-189	230	11	of	of	ADP
gujaf-189	230	12	listed	list	VERB
gujaf-189	230	13	manufacturing	manufacturing	NOUN
gujaf-189	230	14	firms	firm	NOUN
gujaf-189	230	15	in	in	ADP
gujaf-189	230	16	nigeria	nigeria	PROPN
gujaf-189	230	17	,	,	PUNCT
gujaf-189	230	18	this	this	PRON
gujaf-189	230	19	implies	imply	VERB
gujaf-189	230	20	that	that	SCONJ
gujaf-189	230	21	for	for	ADP
gujaf-189	230	22	every	every	DET
gujaf-189	230	23	increase	increase	NOUN
gujaf-189	230	24	in	in	ADP
gujaf-189	230	25	tdta	tdta	PROPN
gujaf-189	230	26	,	,	PUNCT
gujaf-189	230	27	roa	roa	NOUN
gujaf-189	230	28	of	of	ADP
gujaf-189	230	29	listed	list	VERB
gujaf-189	230	30	manufacturing	manufacturing	NOUN
gujaf-189	230	31	firms	firm	NOUN
gujaf-189	230	32	will	will	AUX
gujaf-189	230	33	increase	increase	VERB
gujaf-189	230	34	by	by	ADP
gujaf-189	230	35	the	the	DET
gujaf-189	230	36	co	co	ADJ
gujaf-189	230	37	-	-	ADJ
gujaf-189	230	38	efficient	efficient	ADJ
gujaf-189	230	39	value	value	NOUN
gujaf-189	230	40	.	.	PUNCT
gujaf-189	231	1	this	this	DET
gujaf-189	231	2	result	result	NOUN
gujaf-189	231	3	is	be	AUX
gujaf-189	231	4	in	in	ADP
gujaf-189	231	5	line	line	NOUN
gujaf-189	231	6	with	with	ADP
gujaf-189	231	7	dahiru	dahiru	PROPN
gujaf-189	231	8	et	et	PROPN
gujaf-189	231	9	al	al	PROPN
gujaf-189	231	10	.	.	PUNCT
gujaf-189	232	1	(	(	PUNCT
gujaf-189	232	2	2016	2016	NUM
gujaf-189	232	3	)	)	PUNCT
gujaf-189	232	4	;	;	PUNCT
gujaf-189	232	5	swain	swain	PROPN
gujaf-189	232	6	and	and	CCONJ
gujaf-189	232	7	das	das	PROPN
gujaf-189	232	8	(	(	PUNCT
gujaf-189	232	9	2017	2017	NUM
gujaf-189	232	10	)	)	PUNCT
gujaf-189	232	11	;	;	PUNCT
gujaf-189	232	12	dinh	dinh	NOUN
gujaf-189	232	13	and	and	CCONJ
gujaf-189	232	14	pham	pham	PROPN
gujaf-189	232	15	(	(	PUNCT
gujaf-189	232	16	2020	2020	NUM
gujaf-189	232	17	)	)	PUNCT
gujaf-189	232	18	and	and	CCONJ
gujaf-189	232	19	contrary	contrary	ADJ
gujaf-189	232	20	with	with	ADP
gujaf-189	232	21	olayemi	olayemi	PROPN
gujaf-189	232	22	and	and	CCONJ
gujaf-189	232	23	fakayode	fakayode	PROPN
gujaf-189	232	24	(	(	PUNCT
gujaf-189	232	25	2021	2021	NUM
gujaf-189	232	26	)	)	PUNCT
gujaf-189	232	27	.	.	PUNCT
gujaf-189	233	1	as	as	SCONJ
gujaf-189	233	2	shown	show	VERB
gujaf-189	233	3	in	in	ADP
gujaf-189	233	4	table	table	NOUN
gujaf-189	233	5	5	5	NUM
gujaf-189	233	6	tdte	tdte	NOUN
gujaf-189	233	7	has	have	VERB
gujaf-189	233	8	a	a	DET
gujaf-189	233	9	co	co	ADJ
gujaf-189	233	10	-	-	ADJ
gujaf-189	233	11	efficient	efficient	ADJ
gujaf-189	233	12	value	value	NOUN
gujaf-189	233	13	of	of	ADP
gujaf-189	233	14	0.303615	0.303615	NUM
gujaf-189	233	15	and	and	CCONJ
gujaf-189	233	16	a	a	DET
gujaf-189	233	17	t	t	NOUN
gujaf-189	233	18	-	-	PUNCT
gujaf-189	233	19	value	value	NOUN
gujaf-189	233	20	of	of	ADP
gujaf-189	233	21	7.97	7.97	NUM
gujaf-189	233	22	with	with	ADP
gujaf-189	233	23	a	a	DET
gujaf-189	233	24	significant	significant	ADJ
gujaf-189	233	25	p	p	NOUN
gujaf-189	233	26	-	-	PUNCT
gujaf-189	233	27	value	value	NOUN
gujaf-189	233	28	of	of	ADP
gujaf-189	233	29	0.000	0.000	NUM
gujaf-189	233	30	.	.	PUNCT
gujaf-189	234	1	this	this	PRON
gujaf-189	234	2	signifies	signify	VERB
gujaf-189	234	3	that	that	SCONJ
gujaf-189	234	4	tdte	tdte	NOUN
gujaf-189	234	5	has	have	VERB
gujaf-189	234	6	a	a	DET
gujaf-189	234	7	positive	positive	ADJ
gujaf-189	234	8	and	and	CCONJ
gujaf-189	234	9	significant	significant	ADJ
gujaf-189	234	10	impact	impact	NOUN
gujaf-189	234	11	on	on	ADP
gujaf-189	234	12	roa	roa	NOUN
gujaf-189	234	13	of	of	ADP
gujaf-189	234	14	listed	list	VERB
gujaf-189	234	15	manufacturing	manufacturing	NOUN
gujaf-189	234	16	firms	firm	NOUN
gujaf-189	234	17	in	in	ADP
gujaf-189	234	18	nigeria	nigeria	PROPN
gujaf-189	234	19	.	.	PUNCT
gujaf-189	235	1	this	this	PRON
gujaf-189	235	2	implies	imply	VERB
gujaf-189	235	3	that	that	SCONJ
gujaf-189	235	4	for	for	ADP
gujaf-189	235	5	every	every	DET
gujaf-189	235	6	increase	increase	NOUN
gujaf-189	235	7	in	in	ADP
gujaf-189	235	8	tdte	tdte	NOUN
gujaf-189	235	9	,	,	PUNCT
gujaf-189	235	10	roa	roa	NOUN
gujaf-189	235	11	of	of	ADP
gujaf-189	235	12	listed	list	VERB
gujaf-189	235	13	manufacturing	manufacturing	NOUN
gujaf-189	235	14	firms	firm	NOUN
gujaf-189	235	15	in	in	ADP
gujaf-189	235	16	nigeria	nigeria	PROPN
gujaf-189	235	17	will	will	AUX
gujaf-189	235	18	increase	increase	VERB
gujaf-189	235	19	by	by	ADP
gujaf-189	235	20	the	the	DET
gujaf-189	235	21	co	co	ADJ
gujaf-189	235	22	-	-	ADJ
gujaf-189	235	23	efficient	efficient	ADJ
gujaf-189	235	24	value	value	NOUN
gujaf-189	235	25	.	.	PUNCT
gujaf-189	236	1	the	the	DET
gujaf-189	236	2	result	result	NOUN
gujaf-189	236	3	is	be	AUX
gujaf-189	236	4	in	in	ADP
gujaf-189	236	5	line	line	NOUN
gujaf-189	236	6	with	with	ADP
gujaf-189	236	7	swain	swain	PROPN
gujaf-189	236	8	and	and	CCONJ
gujaf-189	236	9	das	das	PROPN
gujaf-189	236	10	(	(	PUNCT
gujaf-189	236	11	2017	2017	NUM
gujaf-189	236	12	)	)	PUNCT
gujaf-189	236	13	and	and	CCONJ
gujaf-189	236	14	contrary	contrary	ADJ
gujaf-189	236	15	to	to	ADP
gujaf-189	236	16	dahiru	dahiru	PROPN
gujaf-189	236	17	et	et	PROPN
gujaf-189	236	18	al	al	PROPN
gujaf-189	236	19	.	.	PUNCT
gujaf-189	237	1	(	(	PUNCT
gujaf-189	237	2	2016	2016	NUM
gujaf-189	237	3	)	)	PUNCT
gujaf-189	237	4	;	;	PUNCT
gujaf-189	237	5	olayemi	olayemi	NOUN
gujaf-189	237	6	and	and	CCONJ
gujaf-189	237	7	fakayode	fakayode	PROPN
gujaf-189	237	8	(	(	PUNCT
gujaf-189	237	9	2021	2021	NUM
gujaf-189	237	10	)	)	PUNCT
gujaf-189	237	11	.	.	PUNCT
gujaf-189	238	1	the	the	DET
gujaf-189	238	2	result	result	NOUN
gujaf-189	238	3	also	also	ADV
gujaf-189	238	4	supports	support	VERB
gujaf-189	238	5	pecking	pecking	NOUN
gujaf-189	238	6	order	order	NOUN
gujaf-189	238	7	theory	theory	NOUN
gujaf-189	238	8	and	and	CCONJ
gujaf-189	238	9	validates	validate	VERB
gujaf-189	238	10	the	the	DET
gujaf-189	238	11	revised	revise	VERB
gujaf-189	238	12	m&m	m&m	NOUN
gujaf-189	238	13	theory	theory	NOUN
gujaf-189	238	14	arguing	argue	VERB
gujaf-189	238	15	that	that	SCONJ
gujaf-189	238	16	the	the	PRON
gujaf-189	238	17	more	more	ADV
gujaf-189	238	18	the	the	DET
gujaf-189	238	19	firm	firm	NOUN
gujaf-189	238	20	raises	raise	VERB
gujaf-189	238	21	capital	capital	NOUN
gujaf-189	238	22	through	through	ADP
gujaf-189	238	23	debt	debt	NOUN
gujaf-189	238	24	the	the	DET
gujaf-189	238	25	high	high	ADJ
gujaf-189	238	26	possibility	possibility	NOUN
gujaf-189	238	27	of	of	SCONJ
gujaf-189	238	28	profit	profit	NOUN
gujaf-189	238	29	to	to	PART
gujaf-189	238	30	increase	increase	VERB
gujaf-189	238	31	and	and	CCONJ
gujaf-189	238	32	that	that	SCONJ
gujaf-189	238	33	financial	financial	ADJ
gujaf-189	238	34	performance	performance	NOUN
gujaf-189	238	35	of	of	ADP
gujaf-189	238	36	the	the	DET
gujaf-189	238	37	firm	firm	NOUN
gujaf-189	238	38	is	be	AUX
gujaf-189	238	39	affected	affect	VERB
gujaf-189	238	40	by	by	ADP
gujaf-189	238	41	the	the	DET
gujaf-189	238	42	decision	decision	NOUN
gujaf-189	238	43	taken	take	VERB
gujaf-189	238	44	by	by	ADP
gujaf-189	238	45	management	management	NOUN
gujaf-189	238	46	on	on	ADP
gujaf-189	238	47	capital	capital	NOUN
gujaf-189	238	48	structure	structure	NOUN
gujaf-189	238	49	because	because	SCONJ
gujaf-189	238	50	of	of	ADP
gujaf-189	238	51	the	the	DET
gujaf-189	238	52	effect	effect	NOUN
gujaf-189	238	53	of	of	ADP
gujaf-189	238	54	tax	tax	NOUN
gujaf-189	238	55	on	on	ADP
gujaf-189	238	56	profits	profit	NOUN
gujaf-189	238	57	.	.	PUNCT
gujaf-189	239	1	gusau	gusau	ADJ
gujaf-189	239	2	journal	journal	PROPN
gujaf-189	239	3	of	of	ADP
gujaf-189	239	4	accounting	accounting	NOUN
gujaf-189	239	5	and	and	CCONJ
gujaf-189	239	6	finance	finance	NOUN
gujaf-189	239	7	,	,	PUNCT
gujaf-189	239	8	vol	vol	NOUN
gujaf-189	239	9	.	.	PROPN
gujaf-189	239	10	3	3	NUM
gujaf-189	239	11	,	,	PUNCT
gujaf-189	239	12	issue	issue	NOUN
gujaf-189	239	13	3	3	NUM
gujaf-189	239	14	,	,	PUNCT
gujaf-189	239	15	october	october	PROPN
gujaf-189	239	16	,	,	PUNCT
gujaf-189	239	17	2022	2022	NUM
gujaf-189	239	18	202	202	NUM
gujaf-189	239	19	for	for	ADP
gujaf-189	239	20	the	the	DET
gujaf-189	239	21	overall	overall	ADJ
gujaf-189	239	22	model	model	NOUN
gujaf-189	239	23	of	of	ADP
gujaf-189	239	24	the	the	DET
gujaf-189	239	25	study	study	NOUN
gujaf-189	239	26	,	,	PUNCT
gujaf-189	239	27	r2	r2	PROPN
gujaf-189	239	28	showed	show	VERB
gujaf-189	239	29	0.7662	0.7662	NUM
gujaf-189	239	30	values	value	NOUN
gujaf-189	239	31	implying	imply	VERB
gujaf-189	239	32	that	that	DET
gujaf-189	239	33	roa	roa	NOUN
gujaf-189	239	34	of	of	ADP
gujaf-189	239	35	listed	list	VERB
gujaf-189	239	36	manufacturing	manufacturing	NOUN
gujaf-189	239	37	firms	firm	NOUN
gujaf-189	239	38	in	in	ADP
gujaf-189	239	39	nigeria	nigeria	PROPN
gujaf-189	239	40	is	be	AUX
gujaf-189	239	41	explained	explain	VERB
gujaf-189	239	42	by	by	ADP
gujaf-189	239	43	ltda	ltda	PROPN
gujaf-189	239	44	,	,	PUNCT
gujaf-189	239	45	stda	stda	VERB
gujaf-189	239	46	,	,	PUNCT
gujaf-189	239	47	tdta	tdta	NOUN
gujaf-189	239	48	and	and	CCONJ
gujaf-189	239	49	tdte	tdte	NOUN
gujaf-189	239	50	to	to	ADP
gujaf-189	239	51	tune	tune	NOUN
gujaf-189	239	52	of	of	ADP
gujaf-189	239	53	about	about	ADV
gujaf-189	239	54	77	77	NUM
gujaf-189	239	55	%	%	NOUN
gujaf-189	239	56	.	.	PUNCT
gujaf-189	240	1	the	the	DET
gujaf-189	240	2	f	f	PROPN
gujaf-189	240	3	-	-	PUNCT
gujaf-189	240	4	statistics	statistic	NOUN
gujaf-189	240	5	value	value	NOUN
gujaf-189	240	6	of	of	ADP
gujaf-189	240	7	32.72	32.72	NUM
gujaf-189	240	8	with	with	ADP
gujaf-189	240	9	significant	significant	ADJ
gujaf-189	240	10	level	level	NOUN
gujaf-189	240	11	of	of	ADP
gujaf-189	240	12	99	99	NUM
gujaf-189	240	13	%	%	NOUN
gujaf-189	240	14	indicates	indicate	VERB
gujaf-189	240	15	that	that	SCONJ
gujaf-189	240	16	the	the	DET
gujaf-189	240	17	model	model	NOUN
gujaf-189	240	18	is	be	AUX
gujaf-189	240	19	fit	fit	ADJ
gujaf-189	240	20	and	and	CCONJ
gujaf-189	240	21	the	the	DET
gujaf-189	240	22	variables	variable	NOUN
gujaf-189	240	23	selected	select	VERB
gujaf-189	240	24	were	be	AUX
gujaf-189	240	25	properly	properly	ADV
gujaf-189	240	26	selected	select	VERB
gujaf-189	240	27	.	.	PUNCT
gujaf-189	241	1	5	5	X
gujaf-189	241	2	.	.	X
gujaf-189	241	3	conclusion	conclusion	NOUN
gujaf-189	241	4	and	and	CCONJ
gujaf-189	241	5	recommendation	recommendation	VERB
gujaf-189	241	6	the	the	DET
gujaf-189	241	7	main	main	ADJ
gujaf-189	241	8	aim	aim	NOUN
gujaf-189	241	9	of	of	ADP
gujaf-189	241	10	conducting	conduct	VERB
gujaf-189	241	11	this	this	DET
gujaf-189	241	12	study	study	NOUN
gujaf-189	241	13	is	be	AUX
gujaf-189	241	14	to	to	PART
gujaf-189	241	15	investigate	investigate	VERB
gujaf-189	241	16	the	the	DET
gujaf-189	241	17	relation	relation	NOUN
gujaf-189	241	18	of	of	ADP
gujaf-189	241	19	capital	capital	NOUN
gujaf-189	241	20	structure	structure	NOUN
gujaf-189	241	21	on	on	ADP
gujaf-189	241	22	financial	financial	ADJ
gujaf-189	241	23	performance	performance	NOUN
gujaf-189	241	24	of	of	ADP
gujaf-189	241	25	listed	list	VERB
gujaf-189	241	26	manufacturing	manufacturing	NOUN
gujaf-189	241	27	firms	firm	NOUN
gujaf-189	241	28	in	in	ADP
gujaf-189	241	29	nigeria	nigeria	PROPN
gujaf-189	241	30	;	;	PUNCT
gujaf-189	241	31	this	this	PRON
gujaf-189	241	32	is	be	AUX
gujaf-189	241	33	because	because	SCONJ
gujaf-189	241	34	of	of	ADP
gujaf-189	241	35	the	the	DET
gujaf-189	241	36	mix	mix	NOUN
gujaf-189	241	37	in	in	ADP
gujaf-189	241	38	findings	finding	NOUN
gujaf-189	241	39	of	of	ADP
gujaf-189	241	40	several	several	ADJ
gujaf-189	241	41	scholars	scholar	NOUN
gujaf-189	241	42	in	in	ADP
gujaf-189	241	43	the	the	DET
gujaf-189	241	44	area	area	NOUN
gujaf-189	241	45	of	of	ADP
gujaf-189	241	46	capital	capital	NOUN
gujaf-189	241	47	structure	structure	NOUN
gujaf-189	241	48	of	of	ADP
gujaf-189	241	49	the	the	DET
gujaf-189	241	50	firm	firm	NOUN
gujaf-189	241	51	.	.	PUNCT
gujaf-189	242	1	hypotheses	hypothesis	NOUN
gujaf-189	242	2	have	have	AUX
gujaf-189	242	3	been	be	AUX
gujaf-189	242	4	formulated	formulate	VERB
gujaf-189	242	5	to	to	PART
gujaf-189	242	6	be	be	AUX
gujaf-189	242	7	tested	test	VERB
gujaf-189	242	8	in	in	ADP
gujaf-189	242	9	order	order	NOUN
gujaf-189	242	10	to	to	PART
gujaf-189	242	11	achieve	achieve	VERB
gujaf-189	242	12	the	the	DET
gujaf-189	242	13	stated	state	VERB
gujaf-189	242	14	objectives	objective	NOUN
gujaf-189	242	15	,	,	PUNCT
gujaf-189	242	16	the	the	DET
gujaf-189	242	17	study	study	NOUN
gujaf-189	242	18	focused	focus	VERB
gujaf-189	242	19	on	on	ADP
gujaf-189	242	20	capital	capital	NOUN
gujaf-189	242	21	structure	structure	NOUN
gujaf-189	242	22	and	and	CCONJ
gujaf-189	242	23	financial	financial	ADJ
gujaf-189	242	24	performance	performance	NOUN
gujaf-189	242	25	of	of	ADP
gujaf-189	242	26	the	the	DET
gujaf-189	242	27	firm	firm	NOUN
gujaf-189	242	28	for	for	ADP
gujaf-189	242	29	a	a	DET
gujaf-189	242	30	period	period	NOUN
gujaf-189	242	31	of	of	ADP
gujaf-189	242	32	5years	5years	NUM
gujaf-189	242	33	and	and	CCONJ
gujaf-189	242	34	finally	finally	ADV
gujaf-189	242	35	the	the	DET
gujaf-189	242	36	study	study	NOUN
gujaf-189	242	37	is	be	AUX
gujaf-189	242	38	set	set	VERB
gujaf-189	242	39	to	to	PART
gujaf-189	242	40	be	be	AUX
gujaf-189	242	41	important	important	ADJ
gujaf-189	242	42	to	to	ADP
gujaf-189	242	43	a	a	DET
gujaf-189	242	44	diverse	diverse	ADJ
gujaf-189	242	45	group	group	NOUN
gujaf-189	242	46	of	of	ADP
gujaf-189	242	47	individuals	individual	NOUN
gujaf-189	242	48	ranging	range	VERB
gujaf-189	242	49	from	from	ADP
gujaf-189	242	50	management	management	NOUN
gujaf-189	242	51	,	,	PUNCT
gujaf-189	242	52	investors	investor	NOUN
gujaf-189	242	53	,	,	PUNCT
gujaf-189	242	54	academicians	academician	NOUN
gujaf-189	242	55	and	and	CCONJ
gujaf-189	242	56	students	student	NOUN
gujaf-189	242	57	.	.	PUNCT
gujaf-189	243	1	various	various	ADJ
gujaf-189	243	2	literatures	literature	NOUN
gujaf-189	243	3	have	have	AUX
gujaf-189	243	4	been	be	AUX
gujaf-189	243	5	reviewed	review	VERB
gujaf-189	243	6	for	for	ADP
gujaf-189	243	7	empirical	empirical	ADJ
gujaf-189	243	8	evidence	evidence	NOUN
gujaf-189	243	9	.	.	PUNCT
gujaf-189	244	1	the	the	DET
gujaf-189	244	2	post	post	ADJ
gujaf-189	244	3	positivism	positivism	NOUN
gujaf-189	244	4	is	be	AUX
gujaf-189	244	5	the	the	DET
gujaf-189	244	6	paradigm	paradigm	NOUN
gujaf-189	244	7	of	of	ADP
gujaf-189	244	8	this	this	DET
gujaf-189	244	9	study	study	NOUN
gujaf-189	244	10	,	,	PUNCT
gujaf-189	244	11	all	all	DET
gujaf-189	244	12	the	the	DET
gujaf-189	244	13	5	5	NUM
gujaf-189	244	14	listed	list	VERB
gujaf-189	244	15	manufacturing	manufacturing	NOUN
gujaf-189	244	16	firms	firm	NOUN
gujaf-189	244	17	consisted	consist	VERB
gujaf-189	244	18	of	of	ADP
gujaf-189	244	19	the	the	DET
gujaf-189	244	20	population	population	NOUN
gujaf-189	244	21	of	of	ADP
gujaf-189	244	22	the	the	DET
gujaf-189	244	23	study	study	NOUN
gujaf-189	244	24	and	and	CCONJ
gujaf-189	244	25	census	census	NOUN
gujaf-189	244	26	sampling	sampling	NOUN
gujaf-189	244	27	technique	technique	NOUN
gujaf-189	244	28	was	be	AUX
gujaf-189	244	29	adopted	adopt	VERB
gujaf-189	244	30	,	,	PUNCT
gujaf-189	244	31	the	the	DET
gujaf-189	244	32	multiple	multiple	ADJ
gujaf-189	244	33	regression	regression	NOUN
gujaf-189	244	34	technique	technique	NOUN
gujaf-189	244	35	is	be	AUX
gujaf-189	244	36	adopted	adopt	VERB
gujaf-189	244	37	for	for	ADP
gujaf-189	244	38	the	the	DET
gujaf-189	244	39	regression	regression	NOUN
gujaf-189	244	40	of	of	ADP
gujaf-189	244	41	the	the	DET
gujaf-189	244	42	secondary	secondary	ADJ
gujaf-189	244	43	data	datum	NOUN
gujaf-189	244	44	.	.	PUNCT
gujaf-189	245	1	in	in	ADP
gujaf-189	245	2	conclusion	conclusion	NOUN
gujaf-189	245	3	,	,	PUNCT
gujaf-189	245	4	the	the	DET
gujaf-189	245	5	regression	regression	NOUN
gujaf-189	245	6	result	result	NOUN
gujaf-189	245	7	of	of	ADP
gujaf-189	245	8	this	this	DET
gujaf-189	245	9	study	study	NOUN
gujaf-189	245	10	concludes	conclude	VERB
gujaf-189	245	11	that	that	SCONJ
gujaf-189	245	12	;	;	PUNCT
gujaf-189	245	13	ltda	ltda	PROPN
gujaf-189	245	14	has	have	VERB
gujaf-189	245	15	no	no	DET
gujaf-189	245	16	significant	significant	ADJ
gujaf-189	245	17	influence	influence	NOUN
gujaf-189	245	18	on	on	ADP
gujaf-189	245	19	financial	financial	ADJ
gujaf-189	245	20	performance	performance	NOUN
gujaf-189	245	21	of	of	ADP
gujaf-189	245	22	listed	list	VERB
gujaf-189	245	23	manufacturing	manufacturing	NOUN
gujaf-189	245	24	firms	firm	NOUN
gujaf-189	245	25	in	in	ADP
gujaf-189	245	26	nigeria	nigeria	PROPN
gujaf-189	245	27	.	.	PUNCT
gujaf-189	246	1	stda	stda	PROPN
gujaf-189	246	2	has	have	VERB
gujaf-189	246	3	a	a	DET
gujaf-189	246	4	significantly	significantly	ADV
gujaf-189	246	5	positive	positive	ADJ
gujaf-189	246	6	influence	influence	NOUN
gujaf-189	246	7	on	on	ADP
gujaf-189	246	8	the	the	DET
gujaf-189	246	9	financial	financial	ADJ
gujaf-189	246	10	performance	performance	NOUN
gujaf-189	246	11	of	of	ADP
gujaf-189	246	12	listed	list	VERB
gujaf-189	246	13	manufacturing	manufacturing	NOUN
gujaf-189	246	14	firms	firm	NOUN
gujaf-189	246	15	in	in	ADP
gujaf-189	246	16	nigeria	nigeria	PROPN
gujaf-189	246	17	.	.	PUNCT
gujaf-189	247	1	tdta	tdta	PROPN
gujaf-189	247	2	has	have	VERB
gujaf-189	247	3	a	a	DET
gujaf-189	247	4	significantly	significantly	ADV
gujaf-189	247	5	positive	positive	ADJ
gujaf-189	247	6	influence	influence	NOUN
gujaf-189	247	7	on	on	ADP
gujaf-189	247	8	financial	financial	ADJ
gujaf-189	247	9	performance	performance	NOUN
gujaf-189	247	10	of	of	ADP
gujaf-189	247	11	listed	list	VERB
gujaf-189	247	12	manufacturing	manufacturing	NOUN
gujaf-189	247	13	firms	firm	NOUN
gujaf-189	247	14	in	in	ADP
gujaf-189	247	15	nigeria	nigeria	PROPN
gujaf-189	247	16	.	.	PUNCT
gujaf-189	248	1	finally	finally	ADV
gujaf-189	248	2	,	,	PUNCT
gujaf-189	248	3	tdte	tdte	NOUN
gujaf-189	248	4	also	also	ADV
gujaf-189	248	5	has	have	VERB
gujaf-189	248	6	a	a	DET
gujaf-189	248	7	positive	positive	ADJ
gujaf-189	248	8	and	and	CCONJ
gujaf-189	248	9	significant	significant	ADJ
gujaf-189	248	10	influence	influence	NOUN
gujaf-189	248	11	on	on	ADP
gujaf-189	248	12	the	the	DET
gujaf-189	248	13	financial	financial	ADJ
gujaf-189	248	14	performance	performance	NOUN
gujaf-189	248	15	of	of	ADP
gujaf-189	248	16	listed	list	VERB
gujaf-189	248	17	manufacturing	manufacturing	NOUN
gujaf-189	248	18	firms	firm	NOUN
gujaf-189	248	19	in	in	ADP
gujaf-189	248	20	nigeria	nigeria	PROPN
gujaf-189	248	21	.	.	PUNCT
gujaf-189	249	1	therefore	therefore	ADV
gujaf-189	249	2	,	,	PUNCT
gujaf-189	249	3	it	it	PRON
gujaf-189	249	4	is	be	AUX
gujaf-189	249	5	recommended	recommend	VERB
gujaf-189	249	6	that	that	SCONJ
gujaf-189	249	7	management	management	NOUN
gujaf-189	249	8	of	of	ADP
gujaf-189	249	9	listed	list	VERB
gujaf-189	249	10	manufacturing	manufacturing	NOUN
gujaf-189	249	11	firms	firm	NOUN
gujaf-189	249	12	in	in	ADP
gujaf-189	249	13	nigeria	nigeria	PROPN
gujaf-189	249	14	should	should	AUX
gujaf-189	249	15	try	try	VERB
gujaf-189	249	16	to	to	PART
gujaf-189	249	17	reduce	reduce	VERB
gujaf-189	249	18	the	the	DET
gujaf-189	249	19	amount	amount	NOUN
gujaf-189	249	20	of	of	ADP
gujaf-189	249	21	long	long	ADJ
gujaf-189	249	22	-	-	PUNCT
gujaf-189	249	23	term	term	NOUN
gujaf-189	249	24	debt	debt	NOUN
gujaf-189	249	25	because	because	SCONJ
gujaf-189	249	26	to	to	ADP
gujaf-189	249	27	the	the	DET
gujaf-189	249	28	firm	firm	NOUN
gujaf-189	249	29	because	because	SCONJ
gujaf-189	249	30	the	the	DET
gujaf-189	249	31	more	more	ADJ
gujaf-189	249	32	capital	capital	NOUN
gujaf-189	249	33	is	be	AUX
gujaf-189	249	34	raised	raise	VERB
gujaf-189	249	35	through	through	ADP
gujaf-189	249	36	long	long	ADJ
gujaf-189	249	37	term	term	NOUN
gujaf-189	249	38	debt	debt	NOUN
gujaf-189	249	39	,	,	PUNCT
gujaf-189	249	40	the	the	PRON
gujaf-189	249	41	more	more	ADV
gujaf-189	249	42	the	the	DET
gujaf-189	249	43	equity	equity	NOUN
gujaf-189	249	44	shareholders	shareholder	NOUN
gujaf-189	249	45	will	will	AUX
gujaf-189	249	46	also	also	ADV
gujaf-189	249	47	demand	demand	VERB
gujaf-189	249	48	increase	increase	NOUN
gujaf-189	249	49	in	in	ADP
gujaf-189	249	50	their	their	PRON
gujaf-189	249	51	returns	return	NOUN
gujaf-189	249	52	and	and	CCONJ
gujaf-189	249	53	this	this	PRON
gujaf-189	249	54	will	will	AUX
gujaf-189	249	55	have	have	VERB
gujaf-189	249	56	a	a	DET
gujaf-189	249	57	negative	negative	ADJ
gujaf-189	249	58	impact	impact	NOUN
gujaf-189	249	59	on	on	ADP
gujaf-189	249	60	profits	profit	NOUN
gujaf-189	249	61	.	.	PUNCT
gujaf-189	250	1	management	management	NOUN
gujaf-189	250	2	should	should	AUX
gujaf-189	250	3	pay	pay	VERB
gujaf-189	250	4	attention	attention	NOUN
gujaf-189	250	5	on	on	ADP
gujaf-189	250	6	short	short	ADJ
gujaf-189	250	7	debts	debt	NOUN
gujaf-189	250	8	because	because	SCONJ
gujaf-189	250	9	of	of	ADP
gujaf-189	250	10	its	its	PRON
gujaf-189	250	11	ability	ability	NOUN
gujaf-189	250	12	to	to	PART
gujaf-189	250	13	settle	settle	VERB
gujaf-189	250	14	them	they	PRON
gujaf-189	250	15	when	when	SCONJ
gujaf-189	250	16	due	due	ADJ
gujaf-189	250	17	and	and	CCONJ
gujaf-189	250	18	also	also	ADV
gujaf-189	250	19	because	because	SCONJ
gujaf-189	250	20	of	of	ADP
gujaf-189	250	21	the	the	DET
gujaf-189	250	22	positive	positive	ADJ
gujaf-189	250	23	influence	influence	NOUN
gujaf-189	250	24	they	they	PRON
gujaf-189	250	25	have	have	VERB
gujaf-189	250	26	on	on	ADP
gujaf-189	250	27	profits	profit	NOUN
gujaf-189	250	28	of	of	ADP
gujaf-189	250	29	the	the	DET
gujaf-189	250	30	firm	firm	NOUN
gujaf-189	250	31	.	.	PUNCT
gujaf-189	251	1	shareholders	shareholder	NOUN
gujaf-189	251	2	are	be	AUX
gujaf-189	251	3	advice	advice	NOUN
gujaf-189	251	4	to	to	PART
gujaf-189	251	5	encourage	encourage	VERB
gujaf-189	251	6	management	management	NOUN
gujaf-189	251	7	to	to	PART
gujaf-189	251	8	increase	increase	VERB
gujaf-189	251	9	the	the	DET
gujaf-189	251	10	amount	amount	NOUN
gujaf-189	251	11	of	of	ADP
gujaf-189	251	12	short	short	ADJ
gujaf-189	251	13	term	term	NOUN
gujaf-189	251	14	debts	debt	NOUN
gujaf-189	251	15	.	.	PUNCT
gujaf-189	252	1	gusau	gusau	ADJ
gujaf-189	252	2	journal	journal	PROPN
gujaf-189	252	3	of	of	ADP
gujaf-189	252	4	accounting	accounting	NOUN
gujaf-189	252	5	and	and	CCONJ
gujaf-189	252	6	finance	finance	NOUN
gujaf-189	252	7	,	,	PUNCT
gujaf-189	252	8	vol	vol	NOUN
gujaf-189	252	9	.	.	PROPN
gujaf-189	252	10	3	3	NUM
gujaf-189	252	11	,	,	PUNCT
gujaf-189	252	12	issue	issue	NOUN
gujaf-189	252	13	3	3	NUM
gujaf-189	252	14	,	,	PUNCT
gujaf-189	252	15	october	october	PROPN
gujaf-189	252	16	,	,	PUNCT
gujaf-189	252	17	2022	2022	NUM
gujaf-189	252	18	203	203	NUM
gujaf-189	252	19	the	the	DET
gujaf-189	252	20	management	management	NOUN
gujaf-189	252	21	is	be	AUX
gujaf-189	252	22	advice	advice	NOUN
gujaf-189	252	23	to	to	PART
gujaf-189	252	24	implore	implore	VERB
gujaf-189	252	25	more	more	ADJ
gujaf-189	252	26	efforts	effort	NOUN
gujaf-189	252	27	as	as	ADP
gujaf-189	252	28	to	to	ADP
gujaf-189	252	29	the	the	DET
gujaf-189	252	30	ability	ability	NOUN
gujaf-189	252	31	of	of	ADP
gujaf-189	252	32	assets	asset	NOUN
gujaf-189	252	33	employed	employ	VERB
gujaf-189	252	34	to	to	PART
gujaf-189	252	35	increase	increase	VERB
gujaf-189	252	36	profits	profit	NOUN
gujaf-189	252	37	.	.	PUNCT
gujaf-189	253	1	shareholders	shareholder	NOUN
gujaf-189	253	2	should	should	AUX
gujaf-189	253	3	encourage	encourage	VERB
gujaf-189	253	4	the	the	DET
gujaf-189	253	5	amount	amount	NOUN
gujaf-189	253	6	of	of	ADP
gujaf-189	253	7	debt	debt	NOUN
gujaf-189	253	8	taken	take	VERB
gujaf-189	253	9	by	by	ADP
gujaf-189	253	10	management	management	NOUN
gujaf-189	253	11	of	of	ADP
gujaf-189	253	12	listed	list	VERB
gujaf-189	253	13	manufacturing	manufacturing	NOUN
gujaf-189	253	14	firms	firm	NOUN
gujaf-189	253	15	up	up	ADP
gujaf-189	253	16	to	to	ADP
gujaf-189	253	17	the	the	DET
gujaf-189	253	18	optimal	optimal	ADJ
gujaf-189	253	19	level	level	NOUN
gujaf-189	253	20	of	of	ADP
gujaf-189	253	21	both	both	PRON
gujaf-189	253	22	long	long	ADJ
gujaf-189	253	23	term	term	NOUN
gujaf-189	253	24	debt	debt	NOUN
gujaf-189	253	25	and	and	CCONJ
gujaf-189	253	26	short	short	ADJ
gujaf-189	253	27	term	term	NOUN
gujaf-189	253	28	debt	debt	NOUN
gujaf-189	253	29	because	because	SCONJ
gujaf-189	253	30	of	of	ADP
gujaf-189	253	31	the	the	DET
gujaf-189	253	32	positive	positive	ADJ
gujaf-189	253	33	influence	influence	NOUN
gujaf-189	253	34	on	on	ADP
gujaf-189	253	35	financial	financial	ADJ
gujaf-189	253	36	performance	performance	NOUN
gujaf-189	253	37	.	.	PUNCT
gujaf-189	254	1	reference	reference	NOUN
gujaf-189	254	2	abubakar	abubakar	PROPN
gujaf-189	254	3	,	,	PUNCT
gujaf-189	254	4	a.	a.	NOUN
gujaf-189	254	5	mazadu	mazadu	NOUN
gujaf-189	254	6	,	,	PUNCT
gujaf-189	254	7	s.	s.	PROPN
gujaf-189	254	8	a.	a.	PROPN
gujaf-189	254	9	&	&	CCONJ
gujaf-189	254	10	yusuf	yusuf	PROPN
gujaf-189	254	11	,	,	PUNCT
gujaf-189	254	12	a.	a.	NOUN
gujaf-189	254	13	m.	m.	NOUN
gujaf-189	254	14	(	(	PUNCT
gujaf-189	254	15	2020	2020	NUM
gujaf-189	254	16	)	)	PUNCT
gujaf-189	254	17	.	.	PUNCT
gujaf-189	255	1	audit	audit	NOUN
gujaf-189	255	2	quality	quality	NOUN
gujaf-189	255	3	and	and	CCONJ
gujaf-189	255	4	earnings	earning	NOUN
gujaf-189	255	5	management	management	NOUN
gujaf-189	255	6	of	of	ADP
gujaf-189	255	7	listed	list	VERB
gujaf-189	255	8	insurance	insurance	NOUN
gujaf-189	255	9	companies	company	NOUN
gujaf-189	255	10	in	in	ADP
gujaf-189	255	11	nigeria	nigeria	PROPN
gujaf-189	255	12	.	.	PUNCT
gujaf-189	256	1	gusau	gusau	PROPN
gujaf-189	256	2	journal	journal	PROPN
gujaf-189	256	3	of	of	ADP
gujaf-189	256	4	accounting	accounting	NOUN
gujaf-189	256	5	and	and	CCONJ
gujaf-189	256	6	finance	finance	NOUN
gujaf-189	256	7	,	,	PUNCT
gujaf-189	256	8	1(1	1(1	NUM
gujaf-189	256	9	)	)	PUNCT
gujaf-189	256	10	,	,	PUNCT
gujaf-189	256	11	1	1	NUM
gujaf-189	256	12	-	-	SYM
gujaf-189	256	13	14	14	NUM
gujaf-189	256	14	.	.	PUNCT
gujaf-189	257	1	abubakar	abubakar	PROPN
gujaf-189	257	2	,	,	PUNCT
gujaf-189	257	3	a.	a.	NOUN
gujaf-189	257	4	sulaiman	sulaiman	PROPN
gujaf-189	257	5	,	,	PUNCT
gujaf-189	257	6	i.	i.	PROPN
gujaf-189	257	7	&	&	CCONJ
gujaf-189	257	8	haruna	haruna	PROPN
gujaf-189	257	9	,	,	PUNCT
gujaf-189	257	10	u.	u.	PROPN
gujaf-189	257	11	(	(	PUNCT
gujaf-189	257	12	2018	2018	NUM
gujaf-189	257	13	)	)	PUNCT
gujaf-189	257	14	effect	effect	NOUN
gujaf-189	257	15	of	of	ADP
gujaf-189	257	16	firm	firm	ADJ
gujaf-189	257	17	characteristic	characteristic	ADJ
gujaf-189	257	18	on	on	ADP
gujaf-189	257	19	financial	financial	ADJ
gujaf-189	257	20	performance	performance	NOUN
gujaf-189	257	21	of	of	ADP
gujaf-189	257	22	listed	list	VERB
gujaf-189	257	23	insurance	insurance	NOUN
gujaf-189	257	24	companies	company	NOUN
gujaf-189	257	25	in	in	ADP
gujaf-189	257	26	nigeria	nigeria	PROPN
gujaf-189	257	27	.	.	PUNCT
gujaf-189	258	1	african	african	ADJ
gujaf-189	258	2	journal	journal	PROPN
gujaf-189	258	3	of	of	ADP
gujaf-189	258	4	history	history	NOUN
gujaf-189	258	5	and	and	CCONJ
gujaf-189	258	6	archaeology	archaeology	NOUN
gujaf-189	258	7	,	,	PUNCT
gujaf-189	258	8	3(1	3(1	NUM
gujaf-189	258	9	)	)	PUNCT
gujaf-189	258	10	,	,	PUNCT
gujaf-189	258	11	1	1	NUM
gujaf-189	258	12	-	-	SYM
gujaf-189	258	13	9	9	NUM
gujaf-189	258	14	.	.	PUNCT
gujaf-189	258	15	dinh	dinh	NOUN
gujaf-189	258	16	h	h	NOUN
gujaf-189	258	17	,	,	PUNCT
gujaf-189	258	18	and	and	CCONJ
gujaf-189	258	19	pham	pham	PROPN
gujaf-189	258	20	c.	c.	PROPN
gujaf-189	258	21	d.	d.	PROPN
gujaf-189	258	22	(	(	PUNCT
gujaf-189	258	23	2020	2020	NUM
gujaf-189	258	24	)	)	PUNCT
gujaf-189	258	25	.	.	PUNCT
gujaf-189	259	1	effect	effect	NOUN
gujaf-189	259	2	of	of	ADP
gujaf-189	259	3	capital	capital	NOUN
gujaf-189	259	4	structure	structure	NOUN
gujaf-189	259	5	on	on	ADP
gujaf-189	259	6	financial	financial	ADJ
gujaf-189	259	7	performance	performance	NOUN
gujaf-189	259	8	of	of	ADP
gujaf-189	259	9	vietnamese	vietnamese	ADJ
gujaf-189	259	10	listing	list	VERB
gujaf-189	259	11	pharmaceutical	pharmaceutical	ADJ
gujaf-189	259	12	enterprises	enterprise	NOUN
gujaf-189	259	13	.	.	PUNCT
gujaf-189	260	1	the	the	DET
gujaf-189	260	2	journal	journal	NOUN
gujaf-189	260	3	of	of	ADP
gujaf-189	260	4	asian	asian	ADJ
gujaf-189	260	5	finance	finance	NOUN
gujaf-189	260	6	,	,	PUNCT
gujaf-189	260	7	economics	economic	NOUN
gujaf-189	260	8	and	and	CCONJ
gujaf-189	260	9	business	business	NOUN
gujaf-189	260	10	,	,	PUNCT
gujaf-189	260	11	7(9	7(9	NUM
gujaf-189	260	12	)	)	PUNCT
gujaf-189	260	13	,	,	PUNCT
gujaf-189	260	14	329	329	NUM
gujaf-189	260	15	-	-	SYM
gujaf-189	260	16	340	340	NUM
gujaf-189	260	17	.	.	PUNCT
gujaf-189	261	1	goya	goya	PROPN
gujaf-189	261	2	,	,	PUNCT
gujaf-189	261	3	m.	m.	NOUN
gujaf-189	261	4	(	(	PUNCT
gujaf-189	261	5	2013	2013	NUM
gujaf-189	261	6	)	)	PUNCT
gujaf-189	261	7	.	.	PUNCT
gujaf-189	262	1	impact	impact	NOUN
gujaf-189	262	2	of	of	ADP
gujaf-189	262	3	capital	capital	NOUN
gujaf-189	262	4	structure	structure	NOUN
gujaf-189	262	5	on	on	ADP
gujaf-189	262	6	performance	performance	NOUN
gujaf-189	262	7	of	of	ADP
gujaf-189	262	8	listed	list	VERB
gujaf-189	262	9	public	public	ADJ
gujaf-189	262	10	sector	sector	NOUN
gujaf-189	262	11	banks	bank	NOUN
gujaf-189	262	12	in	in	ADP
gujaf-189	262	13	india	india	PROPN
gujaf-189	262	14	.	.	PUNCT
gujaf-189	263	1	international	international	ADJ
gujaf-189	263	2	journal	journal	PROPN
gujaf-189	263	3	of	of	ADP
gujaf-189	263	4	business	business	NOUN
gujaf-189	263	5	and	and	CCONJ
gujaf-189	263	6	management	management	NOUN
gujaf-189	263	7	invention	invention	NOUN
gujaf-189	263	8	,	,	PUNCT
gujaf-189	263	9	2(10	2(10	NUM
gujaf-189	263	10	)	)	PUNCT
gujaf-189	263	11	,	,	PUNCT
gujaf-189	263	12	35	35	NUM
gujaf-189	263	13	-	-	SYM
gujaf-189	263	14	43	43	NUM
gujaf-189	263	15	.	.	PUNCT
gujaf-189	264	1	ibrahim	ibrahim	PROPN
gujaf-189	264	2	d	d	PROPN
gujaf-189	264	3	,	,	PUNCT
gujaf-189	264	4	dogarawa	dogarawa	PROPN
gujaf-189	264	5	,	,	PUNCT
gujaf-189	264	6	a.	a.	PROPN
gujaf-189	264	7	b.	b.	PROPN
gujaf-189	264	8	,	,	PUNCT
gujaf-189	264	9	and	and	CCONJ
gujaf-189	264	10	muhammad	muhammad	PROPN
gujaf-189	264	11	a.	a.	PROPN
gujaf-189	264	12	h.	h.	PROPN
gujaf-189	264	13	(	(	PUNCT
gujaf-189	264	14	2016	2016	NUM
gujaf-189	264	15	)	)	PUNCT
gujaf-189	264	16	.	.	PUNCT
gujaf-189	265	1	effect	effect	NOUN
gujaf-189	265	2	of	of	ADP
gujaf-189	265	3	capital	capital	NOUN
gujaf-189	265	4	structure	structure	NOUN
gujaf-189	265	5	on	on	ADP
gujaf-189	265	6	financial	financial	ADJ
gujaf-189	265	7	performance	performance	NOUN
gujaf-189	265	8	of	of	ADP
gujaf-189	265	9	listed	list	VERB
gujaf-189	265	10	manufacturing	manufacturing	NOUN
gujaf-189	265	11	firms	firm	NOUN
gujaf-189	265	12	in	in	ADP
gujaf-189	265	13	nigeria	nigeria	PROPN
gujaf-189	265	14	.	.	PUNCT
gujaf-189	266	1	doi:10.2139	doi:10.2139	PROPN
gujaf-189	266	2	/	/	SYM
gujaf-189	266	3	ssrn.3492011	ssrn.3492011	PROPN
gujaf-189	266	4	.	.	PUNCT
gujaf-189	267	1	julius	julius	PROPN
gujaf-189	267	2	,	,	PUNCT
gujaf-189	267	3	b.	b.	PROPN
gujaf-189	267	4	a	a	PROPN
gujaf-189	267	5	,	,	PUNCT
gujaf-189	267	6	nwidobie	nwidobie	PROPN
gujaf-189	267	7	,	,	PUNCT
gujaf-189	267	8	b.	b.	PROPN
gujaf-189	267	9	m.	m.	PROPN
gujaf-189	267	10	and	and	CCONJ
gujaf-189	267	11	oluwatosin	oluwatosin	PROPN
gujaf-189	267	12	a.	a.	NOUN
gujaf-189	267	13	(	(	PUNCT
gujaf-189	267	14	2015	2015	NUM
gujaf-189	267	15	)	)	PUNCT
gujaf-189	267	16	.	.	PUNCT
gujaf-189	268	1	capital	capital	NOUN
gujaf-189	268	2	structure	structure	NOUN
gujaf-189	268	3	and	and	CCONJ
gujaf-189	268	4	financial	financial	ADJ
gujaf-189	268	5	performance	performance	NOUN
gujaf-189	268	6	in	in	ADP
gujaf-189	268	7	nigeria	nigeria	PROPN
gujaf-189	268	8	.	.	PUNCT
gujaf-189	269	1	international	international	ADJ
gujaf-189	269	2	journal	journal	PROPN
gujaf-189	269	3	of	of	ADP
gujaf-189	269	4	business	business	NOUN
gujaf-189	269	5	and	and	CCONJ
gujaf-189	269	6	social	social	ADJ
gujaf-189	269	7	research	research	NOUN
gujaf-189	269	8	,	,	PUNCT
gujaf-189	269	9	5(2	5(2	NUM
gujaf-189	269	10	)	)	PUNCT
gujaf-189	269	11	,	,	PUNCT
gujaf-189	269	12	21	21	NUM
gujaf-189	269	13	-	-	SYM
gujaf-189	269	14	31	31	NUM
gujaf-189	269	15	.	.	PUNCT
gujaf-189	269	16	linh	linh	PROPN
gujaf-189	269	17	,	,	PUNCT
gujaf-189	269	18	h.	h.	PROPN
gujaf-189	269	19	do	do	VERB
gujaf-189	269	20	,	,	PUNCT
gujaf-189	269	21	k	k	PROPN
gujaf-189	269	22	,	,	PUNCT
gujaf-189	269	23	t.	t.	PROPN
gujaf-189	269	24	,	,	PUNCT
gujaf-189	269	25	luong	luong	PROPN
gujaf-189	269	26	,	,	PUNCT
gujaf-189	269	27	a	a	PRON
gujaf-189	269	28	,	,	PUNCT
gujaf-189	269	29	n.	n.	PROPN
gujaf-189	269	30	h.	h.	PROPN
gujaf-189	269	31	mai	mai	PROPN
gujaf-189	269	32	,	,	PUNCT
gujaf-189	269	33	linh	linh	PROPN
gujaf-189	269	34	,	,	PUNCT
gujaf-189	269	35	a.	a.	NOUN
gujaf-189	269	36	dam	dam	PROPN
gujaf-189	269	37	,	,	PUNCT
gujaf-189	269	38	ha	ha	INTJ
gujaf-189	269	39	,	,	PUNCT
gujaf-189	269	40	t.	t.	PROPN
gujaf-189	269	41	l.	l.	PROPN
gujaf-189	269	42	pham	pham	PROPN
gujaf-189	269	43	and	and	CCONJ
gujaf-189	269	44	nga	nga	NOUN
gujaf-189	269	45	,	,	PUNCT
gujaf-189	269	46	t.	t.	NOUN
gujaf-189	269	47	nguyen	nguyen	NOUN
gujaf-189	269	48	(	(	PUNCT
gujaf-189	269	49	2022	2022	NUM
gujaf-189	269	50	)	)	PUNCT
gujaf-189	269	51	.	.	PUNCT
gujaf-189	270	1	the	the	DET
gujaf-189	270	2	impact	impact	NOUN
gujaf-189	270	3	of	of	ADP
gujaf-189	270	4	capital	capital	NOUN
gujaf-189	270	5	structure	structure	NOUN
gujaf-189	270	6	on	on	ADP
gujaf-189	270	7	firm	firm	ADJ
gujaf-189	270	8	performance	performance	NOUN
gujaf-189	270	9	:	:	PUNCT
gujaf-189	270	10	case	case	NOUN
gujaf-189	270	11	of	of	ADP
gujaf-189	270	12	listed	list	VERB
gujaf-189	270	13	firms	firm	NOUN
gujaf-189	270	14	in	in	ADP
gujaf-189	270	15	processing	processing	NOUN
gujaf-189	270	16	and	and	CCONJ
gujaf-189	270	17	manufacturing	manufacturing	NOUN
gujaf-189	270	18	industry	industry	NOUN
gujaf-189	270	19	in	in	ADP
gujaf-189	270	20	vietnam	vietnam	PROPN
gujaf-189	270	21	.	.	PUNCT
gujaf-189	271	1	international	international	ADJ
gujaf-189	271	2	journal	journal	PROPN
gujaf-189	271	3	of	of	ADP
gujaf-189	271	4	economics	economic	NOUN
gujaf-189	271	5	,	,	PUNCT
gujaf-189	271	6	business	business	NOUN
gujaf-189	271	7	and	and	CCONJ
gujaf-189	271	8	management	management	NOUN
gujaf-189	271	9	research	research	NOUN
gujaf-189	271	10	,	,	PUNCT
gujaf-189	271	11	6(3	6(3	NUM
gujaf-189	271	12	)	)	PUNCT
gujaf-189	271	13	,	,	PUNCT
gujaf-189	271	14	96	96	NUM
gujaf-189	271	15	-	-	SYM
gujaf-189	271	16	111	111	NUM
gujaf-189	271	17	.	.	PUNCT
gujaf-189	272	1	muhammad	muhammad	PROPN
gujaf-189	272	2	u.	u.	PROPN
gujaf-189	272	3	(	(	PUNCT
gujaf-189	272	4	2019	2019	NUM
gujaf-189	272	5	)	)	PUNCT
gujaf-189	272	6	.	.	PUNCT
gujaf-189	273	1	the	the	DET
gujaf-189	273	2	impact	impact	NOUN
gujaf-189	273	3	of	of	ADP
gujaf-189	273	4	capital	capital	NOUN
gujaf-189	273	5	structure	structure	NOUN
gujaf-189	273	6	on	on	ADP
gujaf-189	273	7	financial	financial	ADJ
gujaf-189	273	8	performance	performance	NOUN
gujaf-189	273	9	of	of	ADP
gujaf-189	273	10	consumer	consumer	NOUN
gujaf-189	273	11	goods	good	NOUN
gujaf-189	273	12	industry	industry	NOUN
gujaf-189	273	13	in	in	ADP
gujaf-189	273	14	nigeria	nigeria	PROPN
gujaf-189	273	15	.	.	PUNCT
gujaf-189	274	1	open	open	ADJ
gujaf-189	274	2	journal	journal	PROPN
gujaf-189	274	3	of	of	ADP
gujaf-189	274	4	accounting	accounting	NOUN
gujaf-189	274	5	,	,	PUNCT
gujaf-189	274	6	8(4	8(4	NUM
gujaf-189	274	7	)	)	PUNCT
gujaf-189	274	8	.	.	PUNCT
gujaf-189	275	1	doi	doi	NOUN
gujaf-189	275	2	:	:	PUNCT
gujaf-189	275	3	10.4236	10.4236	NUM
gujaf-189	275	4	/	/	SYM
gujaf-189	275	5	ojacct.2019.84004	ojacct.2019.84004	NUM
gujaf-189	275	6	olayemi	olayemi	NOUN
gujaf-189	275	7	,	,	PUNCT
gujaf-189	275	8	o.	o.	PROPN
gujaf-189	275	9	o.	o.	PROPN
gujaf-189	275	10	and	and	CCONJ
gujaf-189	275	11	fakayode	fakayode	PROPN
gujaf-189	275	12	,	,	PUNCT
gujaf-189	275	13	o.	o.	PROPN
gujaf-189	275	14	p.	p.	NOUN
gujaf-189	275	15	(	(	PUNCT
gujaf-189	275	16	2021	2021	NUM
gujaf-189	275	17	)	)	PUNCT
gujaf-189	275	18	.	.	PUNCT
gujaf-189	276	1	effect	effect	NOUN
gujaf-189	276	2	of	of	ADP
gujaf-189	276	3	capital	capital	NOUN
gujaf-189	276	4	structure	structure	NOUN
gujaf-189	276	5	on	on	ADP
gujaf-189	276	6	financial	financial	ADJ
gujaf-189	276	7	performance	performance	NOUN
gujaf-189	276	8	of	of	ADP
gujaf-189	276	9	quoted	quote	VERB
gujaf-189	276	10	manufacturing	manufacturing	NOUN
gujaf-189	276	11	companies	company	NOUN
gujaf-189	276	12	in	in	ADP
gujaf-189	276	13	nigeria	nigeria	PROPN
gujaf-189	276	14	.	.	PUNCT
gujaf-189	277	1	european	european	PROPN
gujaf-189	277	2	journal	journal	PROPN
gujaf-189	277	3	of	of	ADP
gujaf-189	277	4	accounting	accounting	NOUN
gujaf-189	277	5	,	,	PUNCT
gujaf-189	277	6	auditing	auditing	NOUN
gujaf-189	277	7	and	and	CCONJ
gujaf-189	277	8	finance	finance	NOUN
gujaf-189	277	9	research	research	NOUN
gujaf-189	277	10	,	,	PUNCT
gujaf-189	277	11	9(5	9(5	NUM
gujaf-189	277	12	)	)	PUNCT
gujaf-189	277	13	,	,	PUNCT
gujaf-189	277	14	73	73	NUM
gujaf-189	277	15	-	-	SYM
gujaf-189	277	16	89	89	NUM
gujaf-189	277	17	.	.	PUNCT
gujaf-189	278	1	oyedokun	oyedokun	NOUN
gujaf-189	278	2	,	,	PUNCT
gujaf-189	278	3	k.	k.	PROPN
gujaf-189	278	4	a.	a.	PROPN
gujaf-189	278	5	job	job	PROPN
gujaf-189	278	6	,	,	PUNCT
gujaf-189	278	7	o.	o.	PROPN
gujaf-189	278	8	and	and	CCONJ
gujaf-189	278	9	sanyaoulu	sanyaoulu	VERB
gujaf-189	278	10	w.	w.	PROPN
gujaf-189	278	11	a.	a.	PROPN
gujaf-189	278	12	(	(	PUNCT
gujaf-189	278	13	2018	2018	NUM
gujaf-189	278	14	)	)	PUNCT
gujaf-189	278	15	.	.	PUNCT
gujaf-189	279	1	capital	capital	NOUN
gujaf-189	279	2	structure	structure	NOUN
gujaf-189	279	3	and	and	CCONJ
gujaf-189	279	4	financial	financial	ADJ
gujaf-189	279	5	performance	performance	NOUN
gujaf-189	279	6	.	.	PUNCT
gujaf-189	280	1	accounting	accounting	NOUN
gujaf-189	280	2	and	and	CCONJ
gujaf-189	280	3	taxation	taxation	NOUN
gujaf-189	280	4	review	review	NOUN
gujaf-189	280	5	,	,	PUNCT
gujaf-189	280	6	2(1	2(1	NUM
gujaf-189	280	7	)	)	PUNCT
gujaf-189	280	8	,	,	PUNCT
gujaf-189	280	9	56	56	NUM
gujaf-189	280	10	-	-	SYM
gujaf-189	280	11	71	71	NUM
gujaf-189	280	12	.	.	PUNCT
gujaf-189	281	1	gusau	gusau	PROPN
gujaf-189	281	2	journal	journal	PROPN
gujaf-189	281	3	of	of	ADP
gujaf-189	281	4	accounting	accounting	NOUN
gujaf-189	281	5	and	and	CCONJ
gujaf-189	281	6	finance	finance	NOUN
gujaf-189	281	7	,	,	PUNCT
gujaf-189	281	8	vol	vol	NOUN
gujaf-189	281	9	.	.	PROPN
gujaf-189	281	10	3	3	NUM
gujaf-189	281	11	,	,	PUNCT
gujaf-189	281	12	issue	issue	NOUN
gujaf-189	281	13	3	3	NUM
gujaf-189	281	14	,	,	PUNCT
gujaf-189	281	15	october	october	PROPN
gujaf-189	281	16	,	,	PUNCT
gujaf-189	281	17	2022	2022	NUM
gujaf-189	281	18	204	204	NUM
gujaf-189	281	19	osuji	osuji	PROPN
gujaf-189	281	20	c.	c.	PROPN
gujaf-189	281	21	c.	c.	PROPN
gujaf-189	281	22	and	and	CCONJ
gujaf-189	281	23	odita	odita	PROPN
gujaf-189	281	24	a.	a.	PROPN
gujaf-189	281	25	(	(	PUNCT
gujaf-189	281	26	2012	2012	NUM
gujaf-189	281	27	)	)	PUNCT
gujaf-189	281	28	.	.	PUNCT
gujaf-189	282	1	impact	impact	NOUN
gujaf-189	282	2	of	of	ADP
gujaf-189	282	3	capital	capital	NOUN
gujaf-189	282	4	structure	structure	NOUN
gujaf-189	282	5	on	on	ADP
gujaf-189	282	6	financial	financial	ADJ
gujaf-189	282	7	performance	performance	NOUN
gujaf-189	282	8	of	of	ADP
gujaf-189	282	9	nigerian	nigerian	ADJ
gujaf-189	282	10	firms	firm	NOUN
gujaf-189	282	11	.	.	PUNCT
gujaf-189	283	1	arabian	arabian	ADJ
gujaf-189	283	2	journal	journal	PROPN
gujaf-189	283	3	of	of	ADP
gujaf-189	283	4	business	business	NOUN
gujaf-189	283	5	and	and	CCONJ
gujaf-189	283	6	management	management	NOUN
gujaf-189	283	7	review	review	NOUN
gujaf-189	283	8	,	,	PUNCT
gujaf-189	283	9	1(12	1(12	NUM
gujaf-189	283	10	)	)	PUNCT
gujaf-189	283	11	,	,	PUNCT
gujaf-189	283	12	4361	4361	NUM
gujaf-189	283	13	.	.	PUNCT
gujaf-189	284	1	rabindra	rabindra	PROPN
gujaf-189	284	2	k.	k.	PROPN
gujaf-189	284	3	s.	s.	PROPN
gujaf-189	284	4	and	and	CCONJ
gujaf-189	284	5	chandrika	chandrika	PROPN
gujaf-189	284	6	p.	p.	PROPN
gujaf-189	284	7	d.	d.	PROPN
gujaf-189	284	8	(	(	PUNCT
gujaf-189	284	9	2017	2017	NUM
gujaf-189	284	10	)	)	PUNCT
gujaf-189	284	11	.	.	PUNCT
gujaf-189	285	1	impact	impact	NOUN
gujaf-189	285	2	of	of	ADP
gujaf-189	285	3	capital	capital	NOUN
gujaf-189	285	4	structure	structure	NOUN
gujaf-189	285	5	on	on	ADP
gujaf-189	285	6	financial	financial	ADJ
gujaf-189	285	7	performance	performance	NOUN
gujaf-189	285	8	and	and	CCONJ
gujaf-189	285	9	its	its	PRON
gujaf-189	285	10	determinants	determinant	NOUN
gujaf-189	285	11	.	.	PUNCT
gujaf-189	286	1	international	international	ADJ
gujaf-189	286	2	journal	journal	NOUN
gujaf-189	286	3	of	of	ADP
gujaf-189	286	4	informative	informative	ADJ
gujaf-189	286	5	and	and	CCONJ
gujaf-189	286	6	futuristic	futuristic	ADJ
gujaf-189	286	7	research	research	NOUN
gujaf-189	286	8	,	,	PUNCT
gujaf-189	286	9	4(11	4(11	NUM
gujaf-189	286	10	)	)	PUNCT
gujaf-189	286	11	,	,	PUNCT
gujaf-189	286	12	8404	8404	NUM
gujaf-189	286	13	-	-	SYM
gujaf-189	286	14	8413	8413	NUM
gujaf-189	286	15	.	.	PUNCT
gujaf-189	287	1	vătavu	vătavu	PROPN
gujaf-189	287	2	,	,	PUNCT
gujaf-189	287	3	s.	s.	PROPN
gujaf-189	287	4	(	(	PUNCT
gujaf-189	287	5	2015	2015	NUM
gujaf-189	287	6	)	)	PUNCT
gujaf-189	287	7	.	.	PUNCT
gujaf-189	288	1	the	the	DET
gujaf-189	288	2	impact	impact	NOUN
gujaf-189	288	3	of	of	ADP
gujaf-189	288	4	capital	capital	NOUN
gujaf-189	288	5	structure	structure	NOUN
gujaf-189	288	6	on	on	ADP
gujaf-189	288	7	financial	financial	ADJ
gujaf-189	288	8	performance	performance	NOUN
gujaf-189	288	9	in	in	ADP
gujaf-189	288	10	romanian	romanian	ADJ
gujaf-189	288	11	listed	list	VERB
gujaf-189	288	12	companies	company	NOUN
gujaf-189	288	13	.	.	PUNCT
gujaf-189	289	1	procedia	procedia	ADJ
gujaf-189	289	2	economics	economic	NOUN
gujaf-189	289	3	and	and	CCONJ
gujaf-189	289	4	finance	finance	NOUN
gujaf-189	289	5	,	,	PUNCT
gujaf-189	289	6	32	32	NUM
gujaf-189	289	7	,	,	PUNCT
gujaf-189	289	8	13141322	13141322	NUM
gujaf-189	289	9	.	.	PUNCT
gujaf-189	290	1	sanusi	sanusi	PROPN
gujaf-189	290	2	b	b	PROPN
gujaf-189	290	3	,	,	PUNCT
gujaf-189	290	4	stephen	stephen	PROPN
gujaf-189	290	5	,	,	PUNCT
gujaf-189	290	6	p.	p.	NOUN
gujaf-189	290	7	and	and	CCONJ
gujaf-189	290	8	vivi	vivi	NOUN
gujaf-189	291	1	p.	p.	PROPN
gujaf-189	291	2	v.	v.	PROPN
gujaf-189	291	3	(	(	PUNCT
gujaf-189	291	4	2020	2020	NUM
gujaf-189	291	5	)	)	PUNCT
gujaf-189	291	6	.	.	PUNCT
gujaf-189	292	1	impact	impact	NOUN
gujaf-189	292	2	of	of	ADP
gujaf-189	292	3	capital	capital	NOUN
gujaf-189	292	4	structure	structure	NOUN
gujaf-189	292	5	on	on	ADP
gujaf-189	292	6	financial	financial	ADJ
gujaf-189	292	7	performance	performance	NOUN
gujaf-189	292	8	of	of	ADP
gujaf-189	292	9	deposit	deposit	NOUN
gujaf-189	292	10	money	money	NOUN
gujaf-189	292	11	banks	bank	NOUN
gujaf-189	292	12	in	in	ADP
gujaf-189	292	13	nigeria	nigeria	PROPN
gujaf-189	292	14	.	.	PUNCT
gujaf-189	293	1	international	international	ADJ
gujaf-189	293	2	journal	journal	PROPN
gujaf-189	293	3	of	of	ADP
gujaf-189	293	4	management	management	NOUN
gujaf-189	293	5	,	,	PUNCT
gujaf-189	293	6	social	social	ADJ
gujaf-189	293	7	sciences	science	NOUN
gujaf-189	293	8	,	,	PUNCT
gujaf-189	293	9	peace	peace	NOUN
gujaf-189	293	10	and	and	CCONJ
gujaf-189	293	11	conflict	conflict	NOUN
gujaf-189	293	12	studies	study	NOUN
gujaf-189	293	13	,	,	PUNCT
gujaf-189	293	14	3(4	3(4	NUM
gujaf-189	293	15	)	)	PUNCT
gujaf-189	293	16	,	,	PUNCT
gujaf-189	293	17	135	135	NUM
gujaf-189	293	18	-	-	SYM
gujaf-189	293	19	147	147	NUM
gujaf-189	293	20	.	.	PUNCT
gujaf-189	294	1	sorana	sorana	PROPN
gujaf-189	294	2	v.	v.	PROPN
gujaf-189	294	3	(	(	PUNCT
gujaf-189	294	4	2015	2015	NUM
gujaf-189	294	5	)	)	PUNCT
gujaf-189	294	6	.	.	PUNCT
gujaf-189	295	1	the	the	DET
gujaf-189	295	2	impact	impact	NOUN
gujaf-189	295	3	of	of	ADP
gujaf-189	295	4	capital	capital	NOUN
gujaf-189	295	5	structure	structure	NOUN
gujaf-189	295	6	on	on	ADP
gujaf-189	295	7	financial	financial	ADJ
gujaf-189	295	8	performance	performance	NOUN
gujaf-189	295	9	romanian	romanian	ADJ
gujaf-189	295	10	listed	list	VERB
gujaf-189	295	11	companies	company	NOUN
gujaf-189	295	12	.	.	PUNCT
gujaf-189	296	1	procedia	procedia	ADJ
gujaf-189	296	2	economics	economic	NOUN
gujaf-189	296	3	and	and	CCONJ
gujaf-189	296	4	finance	finance	NOUN
gujaf-189	296	5	,	,	PUNCT
gujaf-189	296	6	32	32	NUM
gujaf-189	296	7	,	,	PUNCT
gujaf-189	296	8	1314	1314	NUM
gujaf-189	296	9	-	-	SYM
gujaf-189	296	10	1322	1322	NUM
gujaf-189	296	11	.	.	PUNCT