id	sid	tid	token	lemma	pos
gujaf-198	1	1	gusau	gusau	PROPN
gujaf-198	1	2	journal	journal	NOUN
gujaf-198	1	3	of	of	ADP
gujaf-198	1	4	accounting	accounting	NOUN
gujaf-198	1	5	and	and	CCONJ
gujaf-198	1	6	finance	finance	NOUN
gujaf-198	1	7	(	(	PUNCT
gujaf-198	1	8	gujaf	gujaf	NOUN
gujaf-198	1	9	)	)	PUNCT
gujaf-198	1	10	vol	vol	NOUN
gujaf-198	1	11	.	.	NOUN
gujaf-198	1	12	4	4	NUM
gujaf-198	1	13	issue	issue	NOUN
gujaf-198	1	14	1	1	NUM
gujaf-198	1	15	,	,	PUNCT
gujaf-198	1	16	april	april	PROPN
gujaf-198	1	17	,	,	PUNCT
gujaf-198	1	18	2023	2023	NUM
gujaf-198	1	19	issn	issn	X
gujaf-198	1	20	:	:	PUNCT
gujaf-198	1	21	2756	2756	NUM
gujaf-198	1	22	-	-	PUNCT
gujaf-198	1	23	665x	665x	NOUN
gujaf-198	1	24	a	a	DET
gujaf-198	1	25	publication	publication	NOUN
gujaf-198	1	26	of	of	ADP
gujaf-198	1	27	department	department	NOUN
gujaf-198	1	28	of	of	ADP
gujaf-198	1	29	accounting	accounting	NOUN
gujaf-198	1	30	and	and	CCONJ
gujaf-198	1	31	finance	finance	NOUN
gujaf-198	1	32	,	,	PUNCT
gujaf-198	1	33	faculty	faculty	NOUN
gujaf-198	1	34	of	of	ADP
gujaf-198	1	35	management	management	NOUN
gujaf-198	1	36	and	and	CCONJ
gujaf-198	1	37	social	social	ADJ
gujaf-198	1	38	sciences	science	NOUN
gujaf-198	1	39	,	,	PUNCT
gujaf-198	1	40	federal	federal	ADJ
gujaf-198	1	41	university	university	NOUN
gujaf-198	1	42	gusau	gusau	NOUN
gujaf-198	1	43	,	,	PUNCT
gujaf-198	1	44	zamfara	zamfara	PROPN
gujaf-198	1	45	state	state	PROPN
gujaf-198	1	46	-nigeria	-nigeria	PROPN
gujaf-198	1	47	gusau	gusau	ADJ
gujaf-198	1	48	journal	journal	NOUN
gujaf-198	1	49	of	of	ADP
gujaf-198	1	50	accounting	accounting	NOUN
gujaf-198	1	51	and	and	CCONJ
gujaf-198	1	52	finance	finance	NOUN
gujaf-198	1	53	,	,	PUNCT
gujaf-198	1	54	vol	vol	NOUN
gujaf-198	1	55	.	.	PROPN
gujaf-198	1	56	4	4	NUM
gujaf-198	1	57	,	,	PUNCT
gujaf-198	1	58	issue	issue	NOUN
gujaf-198	1	59	1	1	NUM
gujaf-198	1	60	,	,	PUNCT
gujaf-198	1	61	april	april	PROPN
gujaf-198	1	62	,	,	PUNCT
gujaf-198	1	63	2023	2023	NUM
gujaf-198	1	64	ii	ii	NUM
gujaf-198	1	65	©	©	PROPN
gujaf-198	1	66	department	department	PROPN
gujaf-198	1	67	of	of	ADP
gujaf-198	1	68	accounting	accounting	NOUN
gujaf-198	1	69	and	and	CCONJ
gujaf-198	1	70	finance	finance	NOUN
gujaf-198	1	71	vol	vol	NOUN
gujaf-198	1	72	.	.	PROPN
gujaf-198	1	73	4	4	NUM
gujaf-198	1	74	issue	issue	NOUN
gujaf-198	1	75	1	1	NUM
gujaf-198	1	76	april	april	PROPN
gujaf-198	1	77	,	,	PUNCT
gujaf-198	1	78	2023	2023	NUM
gujaf-198	1	79	issn	issn	X
gujaf-198	1	80	:	:	PUNCT
gujaf-198	1	81	2756	2756	NUM
gujaf-198	1	82	-	-	PUNCT
gujaf-198	1	83	665x	665x	NOUN
gujaf-198	1	84	a	a	DET
gujaf-198	1	85	publication	publication	NOUN
gujaf-198	1	86	of	of	ADP
gujaf-198	1	87	department	department	NOUN
gujaf-198	1	88	of	of	ADP
gujaf-198	1	89	accounting	accounting	NOUN
gujaf-198	1	90	and	and	CCONJ
gujaf-198	1	91	finance	finance	NOUN
gujaf-198	1	92	,	,	PUNCT
gujaf-198	1	93	faculty	faculty	NOUN
gujaf-198	1	94	of	of	ADP
gujaf-198	1	95	management	management	NOUN
gujaf-198	1	96	and	and	CCONJ
gujaf-198	1	97	social	social	ADJ
gujaf-198	1	98	sciences	science	NOUN
gujaf-198	1	99	,	,	PUNCT
gujaf-198	1	100	federal	federal	ADJ
gujaf-198	1	101	university	university	NOUN
gujaf-198	1	102	gusau	gusau	NOUN
gujaf-198	1	103	,	,	PUNCT
gujaf-198	1	104	zamfara	zamfara	PROPN
gujaf-198	1	105	state	state	NOUN
gujaf-198	1	106	-nigeria	-nigeria	PROPN
gujaf-198	1	107	all	all	DET
gujaf-198	1	108	rights	right	NOUN
gujaf-198	1	109	reserved	reserve	VERB
gujaf-198	1	110	except	except	SCONJ
gujaf-198	1	111	for	for	ADP
gujaf-198	1	112	academic	academic	ADJ
gujaf-198	1	113	purposes	purpose	NOUN
gujaf-198	1	114	no	no	DET
gujaf-198	1	115	part	part	NOUN
gujaf-198	1	116	or	or	CCONJ
gujaf-198	1	117	whole	whole	NOUN
gujaf-198	1	118	of	of	ADP
gujaf-198	1	119	this	this	DET
gujaf-198	1	120	publication	publication	NOUN
gujaf-198	1	121	is	be	AUX
gujaf-198	1	122	allowed	allow	VERB
gujaf-198	1	123	to	to	PART
gujaf-198	1	124	be	be	AUX
gujaf-198	1	125	reproduced	reproduce	VERB
gujaf-198	1	126	,	,	PUNCT
gujaf-198	1	127	stored	store	VERB
gujaf-198	1	128	in	in	ADP
gujaf-198	1	129	a	a	DET
gujaf-198	1	130	retrieval	retrieval	NOUN
gujaf-198	1	131	system	system	NOUN
gujaf-198	1	132	or	or	CCONJ
gujaf-198	1	133	transmitted	transmit	VERB
gujaf-198	1	134	in	in	ADP
gujaf-198	1	135	any	any	DET
gujaf-198	1	136	form	form	NOUN
gujaf-198	1	137	or	or	CCONJ
gujaf-198	1	138	by	by	ADP
gujaf-198	1	139	any	any	DET
gujaf-198	1	140	means	mean	NOUN
gujaf-198	1	141	be	be	AUX
gujaf-198	1	142	it	it	PRON
gujaf-198	1	143	mechanical	mechanical	ADJ
gujaf-198	1	144	,	,	PUNCT
gujaf-198	1	145	electrical	electrical	ADJ
gujaf-198	1	146	,	,	PUNCT
gujaf-198	1	147	photocopying	photocopying	NOUN
gujaf-198	1	148	,	,	PUNCT
gujaf-198	1	149	recording	recording	NOUN
gujaf-198	1	150	or	or	CCONJ
gujaf-198	1	151	otherwise	otherwise	ADV
gujaf-198	1	152	,	,	PUNCT
gujaf-198	1	153	without	without	ADP
gujaf-198	1	154	prior	prior	ADJ
gujaf-198	1	155	permission	permission	NOUN
gujaf-198	1	156	of	of	ADP
gujaf-198	1	157	the	the	DET
gujaf-198	1	158	copyright	copyright	NOUN
gujaf-198	1	159	owner	owner	NOUN
gujaf-198	1	160	.	.	PUNCT
gujaf-198	2	1	published	publish	VERB
gujaf-198	2	2	and	and	CCONJ
gujaf-198	2	3	printed	print	VERB
gujaf-198	2	4	by	by	ADP
gujaf-198	2	5	:	:	PUNCT
gujaf-198	2	6	ahmadu	ahmadu	PROPN
gujaf-198	2	7	bello	bello	PROPN
gujaf-198	2	8	university	university	PROPN
gujaf-198	2	9	press	press	NOUN
gujaf-198	2	10	limited	limit	VERB
gujaf-198	2	11	,	,	PUNCT
gujaf-198	2	12	zaria	zaria	PROPN
gujaf-198	2	13	kaduna	kaduna	PROPN
gujaf-198	2	14	state	state	PROPN
gujaf-198	2	15	,	,	PUNCT
gujaf-198	2	16	nigeria	nigeria	PROPN
gujaf-198	2	17	.	.	PUNCT
gujaf-198	3	1	tel	tel	ADP
gujaf-198	3	2	:	:	PUNCT
gujaf-198	3	3	08065949711	08065949711	NUM
gujaf-198	3	4	,	,	PUNCT
gujaf-198	3	5	069	069	NUM
gujaf-198	3	6	-	-	SYM
gujaf-198	3	7	879121	879121	NUM
gujaf-198	3	8	e	e	NOUN
gujaf-198	3	9	-	-	NOUN
gujaf-198	3	10	mail	mail	NOUN
gujaf-198	3	11	:	:	PUNCT
gujaf-198	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-198	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-198	4	1	website	website	NOUN
gujaf-198	4	2	:	:	PUNCT
gujaf-198	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-198	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-198	4	5	gusau	gusau	PROPN
gujaf-198	4	6	journal	journal	PROPN
gujaf-198	4	7	of	of	ADP
gujaf-198	4	8	accounting	accounting	NOUN
gujaf-198	4	9	and	and	CCONJ
gujaf-198	4	10	finance	finance	NOUN
gujaf-198	4	11	,	,	PUNCT
gujaf-198	4	12	vol	vol	NOUN
gujaf-198	4	13	.	.	PROPN
gujaf-198	4	14	4	4	NUM
gujaf-198	4	15	,	,	PUNCT
gujaf-198	4	16	issue	issue	NOUN
gujaf-198	4	17	1	1	NUM
gujaf-198	4	18	,	,	PUNCT
gujaf-198	4	19	april	april	PROPN
gujaf-198	4	20	,	,	PUNCT
gujaf-198	4	21	2023	2023	NUM
gujaf-198	4	22	iii	iii	NUM
gujaf-198	4	23	editorial	editorial	PROPN
gujaf-198	4	24	board	board	NOUN
gujaf-198	4	25	editor	editor	NOUN
gujaf-198	4	26	-	-	PUNCT
gujaf-198	4	27	in	in	ADP
gujaf-198	4	28	-	-	PUNCT
gujaf-198	4	29	chief	chief	NOUN
gujaf-198	4	30	:	:	PUNCT
gujaf-198	4	31	prof	prof	PROPN
gujaf-198	4	32	.	.	PUNCT
gujaf-198	4	33	shehu	shehu	PROPN
gujaf-198	5	1	usman	usman	PROPN
gujaf-198	5	2	hassan	hassan	PROPN
gujaf-198	5	3	department	department	PROPN
gujaf-198	5	4	of	of	ADP
gujaf-198	5	5	accounting	accounting	PROPN
gujaf-198	5	6	,	,	PUNCT
gujaf-198	5	7	federal	federal	ADJ
gujaf-198	5	8	university	university	PROPN
gujaf-198	5	9	of	of	ADP
gujaf-198	5	10	kashere	kashere	PROPN
gujaf-198	5	11	,	,	PUNCT
gujaf-198	5	12	gombe	gombe	ADJ
gujaf-198	5	13	state	state	NOUN
gujaf-198	5	14	.	.	PUNCT
gujaf-198	6	1	associate	associate	NOUN
gujaf-198	6	2	editor	editor	NOUN
gujaf-198	6	3	:	:	PUNCT
gujaf-198	6	4	dr	dr	PROPN
gujaf-198	6	5	.	.	PROPN
gujaf-198	6	6	muhammad	muhammad	PROPN
gujaf-198	6	7	mustapha	mustapha	PROPN
gujaf-198	6	8	bagudo	bagudo	PROPN
gujaf-198	6	9	department	department	PROPN
gujaf-198	6	10	of	of	ADP
gujaf-198	6	11	accounting	accounting	PROPN
gujaf-198	6	12	,	,	PUNCT
gujaf-198	6	13	ahmadu	ahmadu	PROPN
gujaf-198	6	14	bello	bello	PROPN
gujaf-198	6	15	university	university	PROPN
gujaf-198	6	16	zaria	zaria	PROPN
gujaf-198	6	17	,	,	PUNCT
gujaf-198	6	18	kaduna	kaduna	PROPN
gujaf-198	6	19	state	state	PROPN
gujaf-198	6	20	.	.	PUNCT
gujaf-198	7	1	managing	manage	VERB
gujaf-198	7	2	editor	editor	NOUN
gujaf-198	7	3	:	:	PUNCT
gujaf-198	7	4	umar	umar	PROPN
gujaf-198	7	5	farouk	farouk	PROPN
gujaf-198	7	6	abdulkarim	abdulkarim	PROPN
gujaf-198	7	7	department	department	PROPN
gujaf-198	7	8	of	of	ADP
gujaf-198	7	9	accounting	accounting	NOUN
gujaf-198	7	10	and	and	CCONJ
gujaf-198	7	11	finance	finance	NOUN
gujaf-198	7	12	,	,	PUNCT
gujaf-198	7	13	federal	federal	ADJ
gujaf-198	7	14	university	university	NOUN
gujaf-198	7	15	gusau	gusau	PROPN
gujaf-198	7	16	,	,	PUNCT
gujaf-198	7	17	zamfara	zamfara	PROPN
gujaf-198	7	18	state	state	PROPN
gujaf-198	7	19	.	.	PUNCT
gujaf-198	8	1	editorial	editorial	PROPN
gujaf-198	8	2	board	board	NOUN
gujaf-198	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-198	8	4	modu	modu	PROPN
gujaf-198	8	5	kumshe	kumshe	PROPN
gujaf-198	8	6	department	department	PROPN
gujaf-198	8	7	of	of	ADP
gujaf-198	8	8	accounting	accounting	PROPN
gujaf-198	8	9	,	,	PUNCT
gujaf-198	8	10	university	university	NOUN
gujaf-198	8	11	of	of	ADP
gujaf-198	8	12	maiduguri	maiduguri	PROPN
gujaf-198	8	13	,	,	PUNCT
gujaf-198	8	14	borno	borno	PROPN
gujaf-198	8	15	state	state	PROPN
gujaf-198	8	16	.	.	PUNCT
gujaf-198	9	1	prof	prof	PROPN
gujaf-198	9	2	ugochukwu	ugochukwu	PROPN
gujaf-198	9	3	c.	c.	PROPN
gujaf-198	9	4	nzewi	nzewi	VERB
gujaf-198	9	5	department	department	PROPN
gujaf-198	9	6	of	of	ADP
gujaf-198	9	7	accounting	accounting	PROPN
gujaf-198	9	8	,	,	PUNCT
gujaf-198	9	9	paul	paul	PROPN
gujaf-198	9	10	university	university	PROPN
gujaf-198	9	11	awka	awka	NOUN
gujaf-198	9	12	,	,	PUNCT
gujaf-198	9	13	anambra	anambra	PROPN
gujaf-198	9	14	state	state	PROPN
gujaf-198	9	15	.	.	PUNCT
gujaf-198	10	1	prof	prof	PROPN
gujaf-198	10	2	kabir	kabir	PROPN
gujaf-198	10	3	tahir	tahir	PROPN
gujaf-198	10	4	hamid	hamid	PROPN
gujaf-198	10	5	department	department	PROPN
gujaf-198	10	6	of	of	ADP
gujaf-198	10	7	accounting	accounting	PROPN
gujaf-198	10	8	,	,	PUNCT
gujaf-198	10	9	bayero	bayero	PROPN
gujaf-198	10	10	university	university	PROPN
gujaf-198	10	11	,	,	PUNCT
gujaf-198	10	12	kano	kano	PROPN
gujaf-198	10	13	,	,	PUNCT
gujaf-198	10	14	kano	kano	PROPN
gujaf-198	10	15	state	state	PROPN
gujaf-198	10	16	.	.	PUNCT
gujaf-198	11	1	prof	prof	PROPN
gujaf-198	11	2	.	.	PUNCT
gujaf-198	12	1	ekoja	ekoja	PROPN
gujaf-198	12	2	b.	b.	PROPN
gujaf-198	12	3	ekoja	ekoja	PROPN
gujaf-198	12	4	department	department	PROPN
gujaf-198	12	5	of	of	ADP
gujaf-198	12	6	accounting	accounting	PROPN
gujaf-198	12	7	,	,	PUNCT
gujaf-198	12	8	university	university	PROPN
gujaf-198	12	9	of	of	ADP
gujaf-198	12	10	jos	jos	PROPN
gujaf-198	12	11	.	.	PROPN
gujaf-198	12	12	prof	prof	PROPN
gujaf-198	12	13	.	.	PUNCT
gujaf-198	13	1	clifford	clifford	PROPN
gujaf-198	13	2	ofurum	ofurum	PROPN
gujaf-198	13	3	department	department	PROPN
gujaf-198	13	4	of	of	ADP
gujaf-198	13	5	accounting	accounting	PROPN
gujaf-198	13	6	,	,	PUNCT
gujaf-198	13	7	university	university	NOUN
gujaf-198	13	8	of	of	ADP
gujaf-198	13	9	portharcourt	portharcourt	PROPN
gujaf-198	13	10	,	,	PUNCT
gujaf-198	13	11	rivers	river	NOUN
gujaf-198	13	12	state	state	PROPN
gujaf-198	13	13	.	.	PUNCT
gujaf-198	14	1	prof	prof	PROPN
gujaf-198	14	2	.	.	PUNCT
gujaf-198	15	1	ahmad	ahmad	PROPN
gujaf-198	15	2	bello	bello	PROPN
gujaf-198	15	3	dogarawa	dogarawa	PROPN
gujaf-198	15	4	department	department	PROPN
gujaf-198	15	5	of	of	ADP
gujaf-198	15	6	accounting	accounting	NOUN
gujaf-198	15	7	,	,	PUNCT
gujaf-198	15	8	ahmadu	ahmadu	PROPN
gujaf-198	15	9	bello	bello	PROPN
gujaf-198	15	10	university	university	PROPN
gujaf-198	15	11	zaria	zaria	PROPN
gujaf-198	15	12	.	.	PUNCT
gujaf-198	16	1	prof	prof	PROPN
gujaf-198	16	2	.	.	PUNCT
gujaf-198	17	1	yusuf	yusuf	PROPN
gujaf-198	17	2	.	.	PUNCT
gujaf-198	18	1	b.	b.	PROPN
gujaf-198	18	2	rahman	rahman	PROPN
gujaf-198	18	3	department	department	PROPN
gujaf-198	18	4	of	of	ADP
gujaf-198	18	5	accounting	accounting	PROPN
gujaf-198	18	6	,	,	PUNCT
gujaf-198	18	7	lagos	lagos	NOUN
gujaf-198	18	8	state	state	PROPN
gujaf-198	18	9	university	university	PROPN
gujaf-198	18	10	,	,	PUNCT
gujaf-198	18	11	lagos	lagos	NOUN
gujaf-198	18	12	state	state	NOUN
gujaf-198	18	13	.	.	PUNCT
gujaf-198	19	1	gusau	gusau	PROPN
gujaf-198	19	2	journal	journal	PROPN
gujaf-198	19	3	of	of	ADP
gujaf-198	19	4	accounting	accounting	NOUN
gujaf-198	19	5	and	and	CCONJ
gujaf-198	19	6	finance	finance	NOUN
gujaf-198	19	7	,	,	PUNCT
gujaf-198	19	8	vol	vol	NOUN
gujaf-198	19	9	.	.	PROPN
gujaf-198	19	10	4	4	NUM
gujaf-198	19	11	,	,	PUNCT
gujaf-198	19	12	issue	issue	NOUN
gujaf-198	19	13	1	1	NUM
gujaf-198	19	14	,	,	PUNCT
gujaf-198	19	15	april	april	PROPN
gujaf-198	19	16	,	,	PUNCT
gujaf-198	19	17	2023	2023	NUM
gujaf-198	19	18	iv	iv	NUM
gujaf-198	19	19	prof	prof	NOUN
gujaf-198	19	20	.	.	PUNCT
gujaf-198	20	1	suleiman	suleiman	PROPN
gujaf-198	20	2	a.	a.	PROPN
gujaf-198	20	3	s.	s.	PROPN
gujaf-198	20	4	aruwa	aruwa	PROPN
gujaf-198	20	5	department	department	PROPN
gujaf-198	20	6	of	of	ADP
gujaf-198	20	7	accounting	accounting	PROPN
gujaf-198	20	8	,	,	PUNCT
gujaf-198	20	9	nasarawa	nasarawa	PROPN
gujaf-198	20	10	state	state	PROPN
gujaf-198	20	11	university	university	PROPN
gujaf-198	20	12	,	,	PUNCT
gujaf-198	20	13	keffi	keffi	PROPN
gujaf-198	20	14	,	,	PUNCT
gujaf-198	20	15	nasarawa	nasarawa	PROPN
gujaf-198	20	16	state	state	PROPN
gujaf-198	20	17	.	.	PUNCT
gujaf-198	21	1	prof	prof	PROPN
gujaf-198	21	2	.	.	PUNCT
gujaf-198	22	1	muhammad	muhammad	PROPN
gujaf-198	22	2	junaidu	junaidu	PROPN
gujaf-198	22	3	kurawa	kurawa	PROPN
gujaf-198	22	4	department	department	PROPN
gujaf-198	22	5	of	of	ADP
gujaf-198	22	6	accounting	accounting	PROPN
gujaf-198	22	7	,	,	PUNCT
gujaf-198	22	8	bayero	bayero	PROPN
gujaf-198	22	9	university	university	PROPN
gujaf-198	22	10	kano	kano	PROPN
gujaf-198	22	11	,	,	PUNCT
gujaf-198	22	12	kano	kano	PROPN
gujaf-198	22	13	state	state	PROPN
gujaf-198	22	14	.	.	PUNCT
gujaf-198	23	1	prof	prof	PROPN
gujaf-198	23	2	.	.	PUNCT
gujaf-198	24	1	muhammad	muhammad	PROPN
gujaf-198	24	2	habibu	habibu	ADJ
gujaf-198	24	3	sabari	sabari	PROPN
gujaf-198	24	4	department	department	PROPN
gujaf-198	24	5	of	of	ADP
gujaf-198	24	6	accounting	accounting	NOUN
gujaf-198	24	7	,	,	PUNCT
gujaf-198	24	8	ahmadu	ahmadu	PROPN
gujaf-198	24	9	bello	bello	PROPN
gujaf-198	24	10	university	university	PROPN
gujaf-198	24	11	,	,	PUNCT
gujaf-198	24	12	zaria	zaria	PROPN
gujaf-198	24	13	.	.	PUNCT
gujaf-198	24	14	prof	prof	PROPN
gujaf-198	24	15	.	.	PUNCT
gujaf-198	25	1	okpanachi	okpanachi	PROPN
gujaf-198	25	2	joshua	joshua	PROPN
gujaf-198	25	3	department	department	PROPN
gujaf-198	25	4	of	of	ADP
gujaf-198	25	5	accounting	accounting	NOUN
gujaf-198	25	6	and	and	CCONJ
gujaf-198	25	7	management	management	NOUN
gujaf-198	25	8	,	,	PUNCT
gujaf-198	25	9	nigerian	nigerian	ADJ
gujaf-198	25	10	defence	defence	PROPN
gujaf-198	25	11	academy	academy	PROPN
gujaf-198	25	12	,	,	PUNCT
gujaf-198	25	13	kaduna	kaduna	PROPN
gujaf-198	25	14	.	.	PROPN
gujaf-198	25	15	prof	prof	PROPN
gujaf-198	25	16	.	.	PUNCT
gujaf-198	26	1	hassan	hassan	PROPN
gujaf-198	26	2	ibrahim	ibrahim	PROPN
gujaf-198	26	3	department	department	PROPN
gujaf-198	26	4	of	of	ADP
gujaf-198	26	5	accounting	accounting	PROPN
gujaf-198	26	6	,	,	PUNCT
gujaf-198	26	7	ibb	ibb	NOUN
gujaf-198	26	8	university	university	NOUN
gujaf-198	26	9	,	,	PUNCT
gujaf-198	26	10	lapai	lapai	NOUN
gujaf-198	26	11	,	,	PUNCT
gujaf-198	26	12	niger	niger	NOUN
gujaf-198	26	13	state	state	NOUN
gujaf-198	26	14	.	.	PUNCT
gujaf-198	27	1	prof	prof	PROPN
gujaf-198	27	2	.	.	PUNCT
gujaf-198	28	1	ifeoma	ifeoma	PROPN
gujaf-198	28	2	mary	mary	PROPN
gujaf-198	28	3	okwo	okwo	PROPN
gujaf-198	28	4	department	department	PROPN
gujaf-198	28	5	of	of	ADP
gujaf-198	28	6	accounting	accounting	PROPN
gujaf-198	28	7	,	,	PUNCT
gujaf-198	28	8	enugu	enugu	PROPN
gujaf-198	28	9	state	state	PROPN
gujaf-198	28	10	university	university	PROPN
gujaf-198	28	11	of	of	ADP
gujaf-198	28	12	science	science	NOUN
gujaf-198	28	13	and	and	CCONJ
gujaf-198	28	14	technology	technology	NOUN
gujaf-198	28	15	,	,	PUNCT
gujaf-198	28	16	enugu	enugu	PROPN
gujaf-198	28	17	state	state	PROPN
gujaf-198	28	18	.	.	PUNCT
gujaf-198	29	1	prof	prof	PROPN
gujaf-198	29	2	.	.	PROPN
gujaf-198	30	1	aminu	aminu	PROPN
gujaf-198	30	2	isah	isah	PROPN
gujaf-198	30	3	department	department	PROPN
gujaf-198	30	4	of	of	ADP
gujaf-198	30	5	accounting	accounting	PROPN
gujaf-198	30	6	,	,	PUNCT
gujaf-198	30	7	bayero	bayero	PROPN
gujaf-198	30	8	university	university	PROPN
gujaf-198	30	9	,	,	PUNCT
gujaf-198	30	10	kano	kano	PROPN
gujaf-198	30	11	,	,	PUNCT
gujaf-198	30	12	kano	kano	PROPN
gujaf-198	30	13	state	state	PROPN
gujaf-198	30	14	.	.	PUNCT
gujaf-198	31	1	prof	prof	PROPN
gujaf-198	31	2	.	.	PUNCT
gujaf-198	32	1	ahmadu	ahmadu	PROPN
gujaf-198	32	2	bello	bello	PROPN
gujaf-198	32	3	department	department	PROPN
gujaf-198	32	4	of	of	ADP
gujaf-198	32	5	accounting	accounting	NOUN
gujaf-198	32	6	,	,	PUNCT
gujaf-198	32	7	ahmadu	ahmadu	PROPN
gujaf-198	32	8	bello	bello	PROPN
gujaf-198	32	9	university	university	PROPN
gujaf-198	32	10	,	,	PUNCT
gujaf-198	32	11	zaria	zaria	PROPN
gujaf-198	32	12	.	.	PUNCT
gujaf-198	33	1	prof	prof	PROPN
gujaf-198	33	2	.	.	PUNCT
gujaf-198	34	1	musa	musa	PROPN
gujaf-198	34	2	yelwa	yelwa	PROPN
gujaf-198	34	3	abubakar	abubakar	PROPN
gujaf-198	34	4	department	department	PROPN
gujaf-198	34	5	of	of	ADP
gujaf-198	34	6	accounting	accounting	PROPN
gujaf-198	34	7	,	,	PUNCT
gujaf-198	34	8	usmanu	usmanu	PROPN
gujaf-198	34	9	danfodiyo	danfodiyo	PROPN
gujaf-198	34	10	university	university	PROPN
gujaf-198	34	11	,	,	PUNCT
gujaf-198	34	12	sokoto	sokoto	PROPN
gujaf-198	34	13	state	state	PROPN
gujaf-198	34	14	.	.	PUNCT
gujaf-198	35	1	prof	prof	PROPN
gujaf-198	35	2	.	.	PUNCT
gujaf-198	36	1	salisu	salisu	PROPN
gujaf-198	36	2	abubakar	abubakar	PROPN
gujaf-198	36	3	department	department	PROPN
gujaf-198	36	4	of	of	ADP
gujaf-198	36	5	accounting	accounting	NOUN
gujaf-198	36	6	,	,	PUNCT
gujaf-198	36	7	ahmadu	ahmadu	PROPN
gujaf-198	36	8	bello	bello	PROPN
gujaf-198	36	9	university	university	PROPN
gujaf-198	36	10	zaria	zaria	PROPN
gujaf-198	36	11	,	,	PUNCT
gujaf-198	36	12	kaduna	kaduna	PROPN
gujaf-198	36	13	state	state	PROPN
gujaf-198	36	14	.	.	PUNCT
gujaf-198	37	1	dr	dr	PROPN
gujaf-198	37	2	.	.	PROPN
gujaf-198	37	3	isaq	isaq	PROPN
gujaf-198	37	4	alhaji	alhaji	PROPN
gujaf-198	37	5	samaila	samaila	PROPN
gujaf-198	37	6	department	department	PROPN
gujaf-198	37	7	of	of	ADP
gujaf-198	37	8	accounting	accounting	PROPN
gujaf-198	37	9	,	,	PUNCT
gujaf-198	37	10	bayero	bayero	PROPN
gujaf-198	37	11	university	university	NOUN
gujaf-198	37	12	,	,	PUNCT
gujaf-198	37	13	kano	kano	PROPN
gujaf-198	37	14	state	state	PROPN
gujaf-198	37	15	.	.	PUNCT
gujaf-198	38	1	dr	dr	PROPN
gujaf-198	38	2	.	.	PROPN
gujaf-198	38	3	fatima	fatima	PROPN
gujaf-198	38	4	alfa	alfa	PROPN
gujaf-198	38	5	department	department	PROPN
gujaf-198	38	6	of	of	ADP
gujaf-198	38	7	accounting	accounting	PROPN
gujaf-198	38	8	,	,	PUNCT
gujaf-198	38	9	university	university	NOUN
gujaf-198	38	10	of	of	ADP
gujaf-198	38	11	maiduguri	maiduguri	PROPN
gujaf-198	38	12	,	,	PUNCT
gujaf-198	38	13	borno	borno	PROPN
gujaf-198	38	14	state	state	PROPN
gujaf-198	38	15	.	.	PUNCT
gujaf-198	39	1	dr	dr	PROPN
gujaf-198	39	2	.	.	PROPN
gujaf-198	39	3	sunusi	sunusi	PROPN
gujaf-198	39	4	sa'ad	sa'ad	PROPN
gujaf-198	39	5	ahmad	ahmad	PROPN
gujaf-198	39	6	gusau	gusau	PROPN
gujaf-198	39	7	journal	journal	PROPN
gujaf-198	39	8	of	of	ADP
gujaf-198	39	9	accounting	accounting	NOUN
gujaf-198	39	10	and	and	CCONJ
gujaf-198	39	11	finance	finance	NOUN
gujaf-198	39	12	,	,	PUNCT
gujaf-198	39	13	vol	vol	NOUN
gujaf-198	39	14	.	.	PROPN
gujaf-198	39	15	4	4	NUM
gujaf-198	39	16	,	,	PUNCT
gujaf-198	39	17	issue	issue	NOUN
gujaf-198	39	18	1	1	NUM
gujaf-198	39	19	,	,	PUNCT
gujaf-198	39	20	april	april	PROPN
gujaf-198	39	21	,	,	PUNCT
gujaf-198	39	22	2023	2023	NUM
gujaf-198	39	23	v	v	ADP
gujaf-198	39	24	department	department	NOUN
gujaf-198	39	25	of	of	ADP
gujaf-198	39	26	accounting	accounting	PROPN
gujaf-198	39	27	,	,	PUNCT
gujaf-198	39	28	federal	federal	ADJ
gujaf-198	39	29	university	university	NOUN
gujaf-198	39	30	dutse	dutse	NOUN
gujaf-198	39	31	,	,	PUNCT
gujaf-198	39	32	jigawa	jigawa	PROPN
gujaf-198	39	33	state	state	PROPN
gujaf-198	39	34	.	.	PUNCT
gujaf-198	40	1	dr	dr	PROPN
gujaf-198	40	2	.	.	PROPN
gujaf-198	40	3	nasiru	nasiru	PROPN
gujaf-198	40	4	a.	a.	PROPN
gujaf-198	40	5	ka’oje	ka’oje	PROPN
gujaf-198	40	6	department	department	PROPN
gujaf-198	40	7	of	of	ADP
gujaf-198	40	8	accounting	accounting	PROPN
gujaf-198	40	9	,	,	PUNCT
gujaf-198	40	10	usmanu	usmanu	PROPN
gujaf-198	40	11	danfodiyo	danfodiyo	PROPN
gujaf-198	40	12	university	university	PROPN
gujaf-198	40	13	sokoto	sokoto	PROPN
gujaf-198	40	14	state	state	PROPN
gujaf-198	40	15	.	.	PUNCT
gujaf-198	41	1	dr	dr	PROPN
gujaf-198	41	2	.	.	PROPN
gujaf-198	41	3	aminu	aminu	PROPN
gujaf-198	41	4	abdullahi	abdullahi	PROPN
gujaf-198	41	5	department	department	PROPN
gujaf-198	41	6	of	of	ADP
gujaf-198	41	7	accounting	accounting	PROPN
gujaf-198	41	8	,	,	PUNCT
gujaf-198	41	9	usmanu	usmanu	PROPN
gujaf-198	41	10	danfodiyo	danfodiyo	PROPN
gujaf-198	41	11	university	university	PROPN
gujaf-198	41	12	sokoto	sokoto	PROPN
gujaf-198	41	13	,	,	PUNCT
gujaf-198	41	14	state	state	PROPN
gujaf-198	41	15	.	.	PUNCT
gujaf-198	42	1	dr	dr	PROPN
gujaf-198	42	2	.	.	PROPN
gujaf-198	42	3	onipe	onipe	PROPN
gujaf-198	42	4	adebenege	adebenege	PROPN
gujaf-198	42	5	yahaya	yahaya	PROPN
gujaf-198	42	6	department	department	PROPN
gujaf-198	42	7	of	of	ADP
gujaf-198	42	8	accounting	accounting	PROPN
gujaf-198	42	9	,	,	PUNCT
gujaf-198	42	10	nigerian	nigerian	ADJ
gujaf-198	42	11	defence	defence	PROPN
gujaf-198	42	12	academy	academy	PROPN
gujaf-198	42	13	,	,	PUNCT
gujaf-198	42	14	kaduna	kaduna	PROPN
gujaf-198	42	15	state	state	PROPN
gujaf-198	42	16	.	.	PUNCT
gujaf-198	43	1	dr	dr	PROPN
gujaf-198	43	2	.	.	PROPN
gujaf-198	43	3	saidu	saidu	PROPN
gujaf-198	43	4	adamu	adamu	PROPN
gujaf-198	43	5	department	department	PROPN
gujaf-198	43	6	of	of	ADP
gujaf-198	43	7	accounting	accounting	PROPN
gujaf-198	43	8	,	,	PUNCT
gujaf-198	43	9	federal	federal	ADJ
gujaf-198	43	10	university	university	PROPN
gujaf-198	43	11	of	of	ADP
gujaf-198	43	12	kashere	kashere	PROPN
gujaf-198	43	13	,	,	PUNCT
gujaf-198	43	14	gombe	gombe	ADJ
gujaf-198	43	15	state	state	NOUN
gujaf-198	43	16	.	.	PUNCT
gujaf-198	44	1	dr	dr	PROPN
gujaf-198	44	2	.	.	PROPN
gujaf-198	44	3	nasiru	nasiru	PROPN
gujaf-198	44	4	yunusa	yunusa	PROPN
gujaf-198	44	5	department	department	PROPN
gujaf-198	44	6	of	of	ADP
gujaf-198	44	7	accounting	accounting	NOUN
gujaf-198	44	8	,	,	PUNCT
gujaf-198	44	9	ahmadu	ahmadu	PROPN
gujaf-198	44	10	bello	bello	PROPN
gujaf-198	44	11	university	university	PROPN
gujaf-198	44	12	zaria	zaria	PROPN
gujaf-198	44	13	.	.	PUNCT
gujaf-198	45	1	dr	dr	PROPN
gujaf-198	45	2	.	.	PROPN
gujaf-198	45	3	aisha	aisha	PROPN
gujaf-198	45	4	nuhu	nuhu	PROPN
gujaf-198	45	5	muhammad	muhammad	PROPN
gujaf-198	45	6	department	department	PROPN
gujaf-198	45	7	of	of	ADP
gujaf-198	45	8	accounting	accounting	PROPN
gujaf-198	45	9	,	,	PUNCT
gujaf-198	45	10	ahmadu	ahmadu	PROPN
gujaf-198	45	11	bello	bello	PROPN
gujaf-198	45	12	university	university	PROPN
gujaf-198	45	13	zaria	zaria	PROPN
gujaf-198	45	14	.	.	PUNCT
gujaf-198	46	1	dr	dr	PROPN
gujaf-198	46	2	.	.	PROPN
gujaf-198	46	3	lawal	lawal	PROPN
gujaf-198	46	4	muhammad	muhammad	PROPN
gujaf-198	46	5	department	department	PROPN
gujaf-198	46	6	of	of	ADP
gujaf-198	46	7	accounting	accounting	PROPN
gujaf-198	46	8	,	,	PUNCT
gujaf-198	46	9	ahmadu	ahmadu	PROPN
gujaf-198	46	10	bello	bello	PROPN
gujaf-198	46	11	university	university	PROPN
gujaf-198	46	12	zaria	zaria	PROPN
gujaf-198	46	13	.	.	PUNCT
gujaf-198	47	1	dr	dr	PROPN
gujaf-198	47	2	.	.	PROPN
gujaf-198	47	3	farouk	farouk	PROPN
gujaf-198	47	4	adeza	adeza	PROPN
gujaf-198	47	5	school	school	NOUN
gujaf-198	47	6	of	of	ADP
gujaf-198	47	7	business	business	NOUN
gujaf-198	47	8	and	and	CCONJ
gujaf-198	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-198	47	10	,	,	PUNCT
gujaf-198	47	11	american	american	PROPN
gujaf-198	47	12	university	university	PROPN
gujaf-198	47	13	of	of	ADP
gujaf-198	47	14	nigeria	nigeria	PROPN
gujaf-198	47	15	,	,	PUNCT
gujaf-198	47	16	yola	yola	PROPN
gujaf-198	47	17	.	.	PUNCT
gujaf-198	48	1	dr	dr	PROPN
gujaf-198	48	2	.	.	PROPN
gujaf-198	48	3	bashir	bashir	PROPN
gujaf-198	48	4	umar	umar	PROPN
gujaf-198	48	5	farouk	farouk	PROPN
gujaf-198	48	6	department	department	PROPN
gujaf-198	48	7	of	of	ADP
gujaf-198	48	8	economics	economic	NOUN
gujaf-198	48	9	,	,	PUNCT
gujaf-198	48	10	federal	federal	ADJ
gujaf-198	48	11	university	university	NOUN
gujaf-198	48	12	gusau	gusau	PROPN
gujaf-198	48	13	,	,	PUNCT
gujaf-198	48	14	zamfara	zamfara	PROPN
gujaf-198	48	15	state	state	PROPN
gujaf-198	48	16	.	.	PUNCT
gujaf-198	49	1	dr	dr	PROPN
gujaf-198	49	2	emmanuel	emmanuel	PROPN
gujaf-198	49	3	omokhuale	omokhuale	PROPN
gujaf-198	49	4	department	department	PROPN
gujaf-198	49	5	of	of	ADP
gujaf-198	49	6	mathematics	mathematics	PROPN
gujaf-198	49	7	,	,	PUNCT
gujaf-198	49	8	federal	federal	ADJ
gujaf-198	49	9	university	university	NOUN
gujaf-198	49	10	gusau	gusau	NOUN
gujaf-198	49	11	,	,	PUNCT
gujaf-198	49	12	zamfara	zamfara	PROPN
gujaf-198	49	13	.	.	PUNCT
gujaf-198	50	1	state	state	PROPN
gujaf-198	50	2	gusau	gusau	PROPN
gujaf-198	50	3	journal	journal	PROPN
gujaf-198	50	4	of	of	ADP
gujaf-198	50	5	accounting	accounting	NOUN
gujaf-198	50	6	and	and	CCONJ
gujaf-198	50	7	finance	finance	NOUN
gujaf-198	50	8	,	,	PUNCT
gujaf-198	50	9	vol	vol	NOUN
gujaf-198	50	10	.	.	PROPN
gujaf-198	50	11	4	4	NUM
gujaf-198	50	12	,	,	PUNCT
gujaf-198	50	13	issue	issue	NOUN
gujaf-198	50	14	1	1	NUM
gujaf-198	50	15	,	,	PUNCT
gujaf-198	50	16	april	april	PROPN
gujaf-198	50	17	,	,	PUNCT
gujaf-198	50	18	2023	2023	NUM
gujaf-198	50	19	vi	vi	NOUN
gujaf-198	50	20	advisory	advisory	NOUN
gujaf-198	50	21	board	board	NOUN
gujaf-198	50	22	members	member	NOUN
gujaf-198	50	23	prof	prof	PROPN
gujaf-198	50	24	.	.	PUNCT
gujaf-198	51	1	kabiru	kabiru	PROPN
gujaf-198	51	2	isah	isah	PROPN
gujaf-198	51	3	dandago	dandago	PROPN
gujaf-198	51	4	,	,	PUNCT
gujaf-198	51	5	bayero	bayero	PROPN
gujaf-198	51	6	university	university	PROPN
gujaf-198	51	7	kano	kano	PROPN
gujaf-198	51	8	,	,	PUNCT
gujaf-198	51	9	kano	kano	PROPN
gujaf-198	51	10	state	state	PROPN
gujaf-198	51	11	.	.	PUNCT
gujaf-198	52	1	prof	prof	PROPN
gujaf-198	52	2	a	a	DET
gujaf-198	52	3	m	m	NOUN
gujaf-198	52	4	bashir	bashir	NOUN
gujaf-198	52	5	,	,	PUNCT
gujaf-198	52	6	usmanu	usmanu	PROPN
gujaf-198	52	7	danfodiyo	danfodiyo	PROPN
gujaf-198	52	8	university	university	PROPN
gujaf-198	52	9	sokoto	sokoto	PROPN
gujaf-198	52	10	,	,	PUNCT
gujaf-198	52	11	sokoto	sokoto	PROPN
gujaf-198	52	12	state	state	PROPN
gujaf-198	52	13	.	.	PUNCT
gujaf-198	53	1	prof	prof	PROPN
gujaf-198	53	2	.	.	PUNCT
gujaf-198	54	1	muhammad	muhammad	PROPN
gujaf-198	54	2	tanko	tanko	PROPN
gujaf-198	54	3	,	,	PUNCT
gujaf-198	54	4	kaduna	kaduna	PROPN
gujaf-198	54	5	state	state	PROPN
gujaf-198	54	6	university	university	PROPN
gujaf-198	54	7	,	,	PUNCT
gujaf-198	54	8	kaduna	kaduna	PROPN
gujaf-198	54	9	.	.	PROPN
gujaf-198	54	10	prof	prof	PROPN
gujaf-198	54	11	.	.	PUNCT
gujaf-198	54	12	bayero	bayero	PROPN
gujaf-198	55	1	a	a	DET
gujaf-198	55	2	m	m	NOUN
gujaf-198	55	3	sabir	sabir	NOUN
gujaf-198	55	4	,	,	PUNCT
gujaf-198	55	5	usmanu	usmanu	PROPN
gujaf-198	55	6	danfodiyo	danfodiyo	PROPN
gujaf-198	55	7	university	university	PROPN
gujaf-198	55	8	sokoto	sokoto	PROPN
gujaf-198	55	9	,	,	PUNCT
gujaf-198	55	10	sokoto	sokoto	PROPN
gujaf-198	55	11	state	state	PROPN
gujaf-198	55	12	.	.	PUNCT
gujaf-198	56	1	prof	prof	PROPN
gujaf-198	56	2	.	.	PUNCT
gujaf-198	57	1	aliyu	aliyu	PROPN
gujaf-198	57	2	sulaiman	sulaiman	PROPN
gujaf-198	57	3	kantudu	kantudu	PROPN
gujaf-198	57	4	,	,	PUNCT
gujaf-198	57	5	bayero	bayero	PROPN
gujaf-198	57	6	university	university	PROPN
gujaf-198	57	7	kano	kano	PROPN
gujaf-198	57	8	,	,	PUNCT
gujaf-198	57	9	kano	kano	PROPN
gujaf-198	57	10	state	state	PROPN
gujaf-198	57	11	.	.	PUNCT
gujaf-198	58	1	editorial	editorial	PROPN
gujaf-198	58	2	secretary	secretary	PROPN
gujaf-198	58	3	usman	usman	PROPN
gujaf-198	58	4	muhammad	muhammad	PROPN
gujaf-198	58	5	adam	adam	PROPN
gujaf-198	58	6	department	department	PROPN
gujaf-198	58	7	of	of	ADP
gujaf-198	58	8	accounting	accounting	NOUN
gujaf-198	58	9	and	and	CCONJ
gujaf-198	58	10	finance	finance	NOUN
gujaf-198	58	11	,	,	PUNCT
gujaf-198	58	12	federal	federal	ADJ
gujaf-198	58	13	university	university	NOUN
gujaf-198	58	14	gusau	gusau	PROPN
gujaf-198	58	15	,	,	PUNCT
gujaf-198	58	16	zamfara	zamfara	PROPN
gujaf-198	58	17	state	state	PROPN
gujaf-198	58	18	.	.	PUNCT
gujaf-198	59	1	gusau	gusau	PROPN
gujaf-198	59	2	journal	journal	PROPN
gujaf-198	59	3	of	of	ADP
gujaf-198	59	4	accounting	accounting	NOUN
gujaf-198	59	5	and	and	CCONJ
gujaf-198	59	6	finance	finance	NOUN
gujaf-198	59	7	,	,	PUNCT
gujaf-198	59	8	vol	vol	NOUN
gujaf-198	59	9	.	.	PROPN
gujaf-198	59	10	4	4	NUM
gujaf-198	59	11	,	,	PUNCT
gujaf-198	59	12	issue	issue	NOUN
gujaf-198	59	13	1	1	NUM
gujaf-198	59	14	,	,	PUNCT
gujaf-198	59	15	april	april	PROPN
gujaf-198	59	16	,	,	PUNCT
gujaf-198	59	17	2023	2023	NUM
gujaf-198	59	18	vii	vii	PROPN
gujaf-198	59	19	call	call	NOUN
gujaf-198	59	20	for	for	ADP
gujaf-198	59	21	papers	paper	NOUN
gujaf-198	59	22	the	the	DET
gujaf-198	59	23	editorial	editorial	ADJ
gujaf-198	59	24	board	board	NOUN
gujaf-198	59	25	of	of	ADP
gujaf-198	59	26	gusau	gusau	PROPN
gujaf-198	59	27	journal	journal	PROPN
gujaf-198	59	28	of	of	ADP
gujaf-198	59	29	accounting	accounting	NOUN
gujaf-198	59	30	and	and	CCONJ
gujaf-198	59	31	finance	finance	NOUN
gujaf-198	59	32	(	(	PUNCT
gujaf-198	59	33	gujaf	gujaf	NOUN
gujaf-198	59	34	)	)	PUNCT
gujaf-198	59	35	is	be	AUX
gujaf-198	59	36	hereby	hereby	ADV
gujaf-198	59	37	inviting	invite	VERB
gujaf-198	59	38	authors	author	NOUN
gujaf-198	59	39	to	to	PART
gujaf-198	59	40	submit	submit	VERB
gujaf-198	59	41	their	their	PRON
gujaf-198	59	42	unpublished	unpublished	ADJ
gujaf-198	59	43	manuscript	manuscript	NOUN
gujaf-198	59	44	for	for	ADP
gujaf-198	59	45	publication	publication	NOUN
gujaf-198	59	46	.	.	PUNCT
gujaf-198	60	1	the	the	DET
gujaf-198	60	2	journal	journal	NOUN
gujaf-198	60	3	is	be	AUX
gujaf-198	60	4	published	publish	VERB
gujaf-198	60	5	in	in	ADP
gujaf-198	60	6	two	two	NUM
gujaf-198	60	7	issues	issue	NOUN
gujaf-198	60	8	of	of	ADP
gujaf-198	60	9	april	april	PROPN
gujaf-198	60	10	and	and	CCONJ
gujaf-198	60	11	october	october	PROPN
gujaf-198	60	12	annually	annually	ADV
gujaf-198	60	13	.	.	PUNCT
gujaf-198	61	1	gujaf	gujaf	NOUN
gujaf-198	61	2	is	be	AUX
gujaf-198	61	3	a	a	DET
gujaf-198	61	4	double	double	ADJ
gujaf-198	61	5	-	-	PUNCT
gujaf-198	61	6	blind	blind	ADJ
gujaf-198	61	7	peer	peer	NOUN
gujaf-198	61	8	reviewed	review	VERB
gujaf-198	61	9	journal	journal	NOUN
gujaf-198	61	10	published	publish	VERB
gujaf-198	61	11	by	by	ADP
gujaf-198	61	12	the	the	DET
gujaf-198	61	13	department	department	NOUN
gujaf-198	61	14	of	of	ADP
gujaf-198	61	15	accounting	accounting	NOUN
gujaf-198	61	16	and	and	CCONJ
gujaf-198	61	17	finance	finance	NOUN
gujaf-198	61	18	,	,	PUNCT
gujaf-198	61	19	faculty	faculty	NOUN
gujaf-198	61	20	of	of	ADP
gujaf-198	61	21	management	management	NOUN
gujaf-198	61	22	and	and	CCONJ
gujaf-198	61	23	social	social	ADJ
gujaf-198	61	24	sciences	science	NOUN
gujaf-198	61	25	,	,	PUNCT
gujaf-198	61	26	federal	federal	ADJ
gujaf-198	61	27	university	university	NOUN
gujaf-198	61	28	gusau	gusau	NOUN
gujaf-198	61	29	,	,	PUNCT
gujaf-198	61	30	zamfara	zamfara	PROPN
gujaf-198	61	31	state	state	PROPN
gujaf-198	61	32	nigeria	nigeria	PROPN
gujaf-198	61	33	the	the	DET
gujaf-198	61	34	journal	journal	PROPN
gujaf-198	61	35	accepts	accept	VERB
gujaf-198	61	36	papers	paper	NOUN
gujaf-198	61	37	in	in	ADP
gujaf-198	61	38	all	all	DET
gujaf-198	61	39	areas	area	NOUN
gujaf-198	61	40	of	of	ADP
gujaf-198	61	41	accounting	accounting	NOUN
gujaf-198	61	42	and	and	CCONJ
gujaf-198	61	43	finance	finance	NOUN
gujaf-198	61	44	for	for	ADP
gujaf-198	61	45	publication	publication	NOUN
gujaf-198	61	46	which	which	PRON
gujaf-198	61	47	include	include	VERB
gujaf-198	61	48	:	:	PUNCT
gujaf-198	61	49	accounting	accounting	NOUN
gujaf-198	61	50	standards	standard	NOUN
gujaf-198	61	51	,	,	PUNCT
gujaf-198	61	52	accounting	account	VERB
gujaf-198	61	53	information	information	NOUN
gujaf-198	61	54	system	system	NOUN
gujaf-198	61	55	,	,	PUNCT
gujaf-198	61	56	financial	financial	ADJ
gujaf-198	61	57	reporting	reporting	NOUN
gujaf-198	61	58	,	,	PUNCT
gujaf-198	61	59	earnings	earning	NOUN
gujaf-198	61	60	management	management	NOUN
gujaf-198	61	61	,	,	PUNCT
gujaf-198	61	62	,	,	PUNCT
gujaf-198	61	63	auditing	auditing	NOUN
gujaf-198	61	64	and	and	CCONJ
gujaf-198	61	65	investigation	investigation	NOUN
gujaf-198	61	66	,	,	PUNCT
gujaf-198	61	67	auditing	auditing	NOUN
gujaf-198	61	68	and	and	CCONJ
gujaf-198	61	69	standards	standard	NOUN
gujaf-198	61	70	,	,	PUNCT
gujaf-198	61	71	public	public	ADJ
gujaf-198	61	72	sector	sector	NOUN
gujaf-198	61	73	accounting	accounting	NOUN
gujaf-198	61	74	and	and	CCONJ
gujaf-198	61	75	auditing	auditing	NOUN
gujaf-198	61	76	,	,	PUNCT
gujaf-198	61	77	taxation	taxation	NOUN
gujaf-198	61	78	and	and	CCONJ
gujaf-198	61	79	revenue	revenue	NOUN
gujaf-198	61	80	administration	administration	NOUN
gujaf-198	61	81	,	,	PUNCT
gujaf-198	61	82	corporate	corporate	ADJ
gujaf-198	61	83	governance	governance	NOUN
gujaf-198	61	84	issues	issue	NOUN
gujaf-198	61	85	,	,	PUNCT
gujaf-198	61	86	corporate	corporate	ADJ
gujaf-198	61	87	social	social	ADJ
gujaf-198	61	88	responsibility	responsibility	NOUN
gujaf-198	61	89	,	,	PUNCT
gujaf-198	61	90	sustainability	sustainability	NOUN
gujaf-198	61	91	and	and	CCONJ
gujaf-198	61	92	environmental	environmental	ADJ
gujaf-198	61	93	reporting	reporting	NOUN
gujaf-198	61	94	issue	issue	NOUN
gujaf-198	61	95	,	,	PUNCT
gujaf-198	61	96	information	information	NOUN
gujaf-198	61	97	and	and	CCONJ
gujaf-198	61	98	communication	communication	NOUN
gujaf-198	61	99	technology	technology	NOUN
gujaf-198	61	100	issues	issue	NOUN
gujaf-198	61	101	,	,	PUNCT
gujaf-198	61	102	bankruptcy	bankruptcy	NOUN
gujaf-198	61	103	prediction	prediction	NOUN
gujaf-198	61	104	,	,	PUNCT
gujaf-198	61	105	corporate	corporate	ADJ
gujaf-198	61	106	finance	finance	NOUN
gujaf-198	61	107	,	,	PUNCT
gujaf-198	61	108	personal	personal	ADJ
gujaf-198	61	109	finance	finance	NOUN
gujaf-198	61	110	,	,	PUNCT
gujaf-198	61	111	merger	merger	NOUN
gujaf-198	61	112	and	and	CCONJ
gujaf-198	61	113	acquisitions	acquisition	NOUN
gujaf-198	61	114	,	,	PUNCT
gujaf-198	61	115	capital	capital	NOUN
gujaf-198	61	116	structure	structure	NOUN
gujaf-198	61	117	,	,	PUNCT
gujaf-198	61	118	working	work	VERB
gujaf-198	61	119	capital	capital	NOUN
gujaf-198	61	120	management	management	NOUN
gujaf-198	61	121	,	,	PUNCT
gujaf-198	61	122	enterprises	enterprise	NOUN
gujaf-198	61	123	risk	risk	NOUN
gujaf-198	61	124	management	management	NOUN
gujaf-198	61	125	,	,	PUNCT
gujaf-198	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-198	61	127	,	,	PUNCT
gujaf-198	61	128	international	international	ADJ
gujaf-198	61	129	business	business	NOUN
gujaf-198	61	130	accounting	accounting	NOUN
gujaf-198	61	131	and	and	CCONJ
gujaf-198	61	132	finance	finance	NOUN
gujaf-198	61	133	,	,	PUNCT
gujaf-198	61	134	banking	banking	NOUN
gujaf-198	61	135	crises	crisis	NOUN
gujaf-198	61	136	,	,	PUNCT
gujaf-198	61	137	bank	bank	NOUN
gujaf-198	61	138	’s	’s	PART
gujaf-198	61	139	profitability	profitability	NOUN
gujaf-198	61	140	,	,	PUNCT
gujaf-198	61	141	risk	risk	NOUN
gujaf-198	61	142	and	and	CCONJ
gujaf-198	61	143	insurance	insurance	NOUN
gujaf-198	61	144	issue	issue	NOUN
gujaf-198	61	145	,	,	PUNCT
gujaf-198	61	146	islamic	islamic	ADJ
gujaf-198	61	147	finance	finance	NOUN
gujaf-198	61	148	,	,	PUNCT
gujaf-198	61	149	conventional	conventional	ADJ
gujaf-198	61	150	and	and	CCONJ
gujaf-198	61	151	islamic	islamic	ADJ
gujaf-198	61	152	banks	bank	NOUN
gujaf-198	61	153	and	and	CCONJ
gujaf-198	61	154	so	so	ADV
gujaf-198	61	155	forth	forth	ADV
gujaf-198	61	156	.	.	PUNCT
gujaf-198	62	1	guidelines	guideline	NOUN
gujaf-198	62	2	for	for	ADP
gujaf-198	62	3	submission	submission	NOUN
gujaf-198	62	4	and	and	CCONJ
gujaf-198	62	5	manuscript	manuscript	NOUN
gujaf-198	62	6	format	format	VERB
gujaf-198	62	7	the	the	DET
gujaf-198	62	8	submission	submission	NOUN
gujaf-198	62	9	language	language	NOUN
gujaf-198	62	10	is	be	AUX
gujaf-198	62	11	english	english	PROPN
gujaf-198	62	12	and	and	CCONJ
gujaf-198	62	13	must	must	AUX
gujaf-198	62	14	be	be	AUX
gujaf-198	62	15	a	a	DET
gujaf-198	62	16	well	well	ADV
gujaf-198	62	17	-	-	PUNCT
gujaf-198	62	18	researched	research	VERB
gujaf-198	62	19	original	original	ADJ
gujaf-198	62	20	manuscript	manuscript	NOUN
gujaf-198	62	21	that	that	PRON
gujaf-198	62	22	has	have	AUX
gujaf-198	62	23	not	not	PART
gujaf-198	62	24	previously	previously	ADV
gujaf-198	62	25	been	be	AUX
gujaf-198	62	26	submitted	submit	VERB
gujaf-198	62	27	elsewhere	elsewhere	ADV
gujaf-198	62	28	for	for	ADP
gujaf-198	62	29	publication	publication	NOUN
gujaf-198	62	30	.	.	PUNCT
gujaf-198	63	1	the	the	DET
gujaf-198	63	2	paper	paper	NOUN
gujaf-198	63	3	should	should	AUX
gujaf-198	63	4	not	not	PART
gujaf-198	63	5	exceed	exceed	VERB
gujaf-198	63	6	more	more	ADJ
gujaf-198	63	7	than	than	ADP
gujaf-198	63	8	15	15	NUM
gujaf-198	63	9	pages	page	NOUN
gujaf-198	63	10	on	on	ADP
gujaf-198	63	11	a4	a4	NOUN
gujaf-198	63	12	type	type	NOUN
gujaf-198	63	13	paper	paper	NOUN
gujaf-198	63	14	in	in	ADP
gujaf-198	63	15	ms	ms	ADJ
gujaf-198	63	16	-	-	PUNCT
gujaf-198	63	17	word	word	NOUN
gujaf-198	63	18	format	format	NOUN
gujaf-198	63	19	,	,	PUNCT
gujaf-198	63	20	1.5	1.5	NUM
gujaf-198	63	21	-	-	PUNCT
gujaf-198	63	22	line	line	NOUN
gujaf-198	63	23	spacing	spacing	NOUN
gujaf-198	63	24	,	,	PUNCT
gujaf-198	63	25	12	12	NUM
gujaf-198	63	26	font	font	NOUN
gujaf-198	63	27	size	size	NOUN
gujaf-198	63	28	in	in	ADP
gujaf-198	63	29	times	time	NOUN
gujaf-198	63	30	new	new	ADJ
gujaf-198	63	31	roman	roman	NOUN
gujaf-198	63	32	.	.	PUNCT
gujaf-198	64	1	manuscript	manuscript	NOUN
gujaf-198	64	2	should	should	AUX
gujaf-198	64	3	be	be	AUX
gujaf-198	64	4	tested	test	VERB
gujaf-198	64	5	for	for	ADP
gujaf-198	64	6	plagiarism	plagiarism	NOUN
gujaf-198	64	7	before	before	ADP
gujaf-198	64	8	submission	submission	NOUN
gujaf-198	64	9	,	,	PUNCT
gujaf-198	64	10	as	as	SCONJ
gujaf-198	64	11	the	the	DET
gujaf-198	64	12	maximum	maximum	ADJ
gujaf-198	64	13	similarity	similarity	NOUN
gujaf-198	64	14	index	index	NOUN
gujaf-198	64	15	acceptable	acceptable	ADJ
gujaf-198	64	16	by	by	ADP
gujaf-198	64	17	gujaf	gujaf	NOUN
gujaf-198	64	18	is	be	AUX
gujaf-198	64	19	25	25	NUM
gujaf-198	64	20	percent	percent	NOUN
gujaf-198	64	21	.	.	PUNCT
gujaf-198	65	1	furthermore	furthermore	ADV
gujaf-198	65	2	,	,	PUNCT
gujaf-198	65	3	the	the	DET
gujaf-198	65	4	length	length	NOUN
gujaf-198	65	5	of	of	ADP
gujaf-198	65	6	a	a	DET
gujaf-198	65	7	complete	complete	ADJ
gujaf-198	65	8	article	article	NOUN
gujaf-198	65	9	should	should	AUX
gujaf-198	65	10	not	not	PART
gujaf-198	65	11	exceed	exceed	VERB
gujaf-198	65	12	5000	5000	NUM
gujaf-198	65	13	words	word	NOUN
gujaf-198	65	14	including	include	VERB
gujaf-198	65	15	an	an	DET
gujaf-198	65	16	abstract	abstract	NOUN
gujaf-198	65	17	of	of	ADP
gujaf-198	65	18	not	not	PART
gujaf-198	65	19	more	more	ADJ
gujaf-198	65	20	than	than	ADP
gujaf-198	65	21	250	250	NUM
gujaf-198	65	22	words	word	NOUN
gujaf-198	65	23	with	with	ADP
gujaf-198	65	24	a	a	DET
gujaf-198	65	25	minimum	minimum	NOUN
gujaf-198	65	26	of	of	ADP
gujaf-198	65	27	four	four	NUM
gujaf-198	65	28	key	key	ADJ
gujaf-198	65	29	words	word	NOUN
gujaf-198	65	30	immediately	immediately	ADV
gujaf-198	65	31	after	after	ADP
gujaf-198	65	32	the	the	DET
gujaf-198	65	33	abstract	abstract	NOUN
gujaf-198	65	34	.	.	PUNCT
gujaf-198	66	1	all	all	DET
gujaf-198	66	2	references	reference	NOUN
gujaf-198	66	3	including	include	VERB
gujaf-198	66	4	in	in	ADP
gujaf-198	66	5	text	text	NOUN
gujaf-198	66	6	citation	citation	NOUN
gujaf-198	66	7	and	and	CCONJ
gujaf-198	66	8	reference	reference	NOUN
gujaf-198	66	9	list	list	NOUN
gujaf-198	66	10	,	,	PUNCT
gujaf-198	66	11	tables	table	NOUN
gujaf-198	66	12	and	and	CCONJ
gujaf-198	66	13	figures	figure	NOUN
gujaf-198	66	14	should	should	AUX
gujaf-198	66	15	be	be	AUX
gujaf-198	66	16	in	in	ADP
gujaf-198	66	17	line	line	NOUN
gujaf-198	66	18	with	with	ADP
gujaf-198	66	19	apa	apa	PROPN
gujaf-198	66	20	7th	7th	PROPN
gujaf-198	66	21	edition	edition	NOUN
gujaf-198	66	22	publication	publication	NOUN
gujaf-198	66	23	manual	manual	NOUN
gujaf-198	66	24	.	.	PUNCT
gujaf-198	67	1	finally	finally	ADV
gujaf-198	67	2	,	,	PUNCT
gujaf-198	67	3	manuscript	manuscript	NOUN
gujaf-198	67	4	should	should	AUX
gujaf-198	67	5	be	be	AUX
gujaf-198	67	6	send	send	VERB
gujaf-198	67	7	to	to	ADP
gujaf-198	67	8	our	our	PRON
gujaf-198	67	9	email	email	NOUN
gujaf-198	67	10	address	address	NOUN
gujaf-198	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-198	67	12	and	and	CCONJ
gujaf-198	67	13	a	a	DET
gujaf-198	67	14	copy	copy	NOUN
gujaf-198	67	15	to	to	ADP
gujaf-198	67	16	our	our	PRON
gujaf-198	67	17	website	website	NOUN
gujaf-198	67	18	on	on	ADP
gujaf-198	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-198	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-198	67	21	gusau	gusau	ADJ
gujaf-198	67	22	journal	journal	NOUN
gujaf-198	67	23	of	of	ADP
gujaf-198	67	24	accounting	accounting	NOUN
gujaf-198	67	25	and	and	CCONJ
gujaf-198	67	26	finance	finance	NOUN
gujaf-198	67	27	,	,	PUNCT
gujaf-198	67	28	vol	vol	NOUN
gujaf-198	67	29	.	.	PROPN
gujaf-198	67	30	4	4	NUM
gujaf-198	67	31	,	,	PUNCT
gujaf-198	67	32	issue	issue	NOUN
gujaf-198	67	33	1	1	NUM
gujaf-198	67	34	,	,	PUNCT
gujaf-198	67	35	april	april	PROPN
gujaf-198	67	36	,	,	PUNCT
gujaf-198	67	37	2023	2023	NUM
gujaf-198	67	38	viii	viii	ADJ
gujaf-198	67	39	publication	publication	NOUN
gujaf-198	67	40	procedure	procedure	NOUN
gujaf-198	67	41	after	after	ADP
gujaf-198	67	42	receiving	receive	VERB
gujaf-198	67	43	a	a	DET
gujaf-198	67	44	manuscript	manuscript	NOUN
gujaf-198	67	45	that	that	PRON
gujaf-198	67	46	is	be	AUX
gujaf-198	67	47	within	within	ADP
gujaf-198	67	48	the	the	DET
gujaf-198	67	49	similarity	similarity	NOUN
gujaf-198	67	50	index	index	NOUN
gujaf-198	67	51	threshold	threshold	NOUN
gujaf-198	67	52	,	,	PUNCT
gujaf-198	67	53	a	a	DET
gujaf-198	67	54	confirmation	confirmation	NOUN
gujaf-198	67	55	email	email	NOUN
gujaf-198	67	56	will	will	AUX
gujaf-198	67	57	be	be	AUX
gujaf-198	67	58	send	send	VERB
gujaf-198	67	59	together	together	ADV
gujaf-198	67	60	with	with	ADP
gujaf-198	67	61	a	a	DET
gujaf-198	67	62	request	request	NOUN
gujaf-198	67	63	to	to	PART
gujaf-198	67	64	pay	pay	VERB
gujaf-198	67	65	a	a	DET
gujaf-198	67	66	review	review	NOUN
gujaf-198	67	67	proceeding	proceeding	NOUN
gujaf-198	67	68	fee	fee	NOUN
gujaf-198	67	69	.	.	PUNCT
gujaf-198	68	1	at	at	ADP
gujaf-198	68	2	this	this	DET
gujaf-198	68	3	point	point	NOUN
gujaf-198	68	4	,	,	PUNCT
gujaf-198	68	5	the	the	DET
gujaf-198	68	6	editorial	editorial	ADJ
gujaf-198	68	7	board	board	NOUN
gujaf-198	68	8	will	will	AUX
gujaf-198	68	9	take	take	VERB
gujaf-198	68	10	a	a	DET
gujaf-198	68	11	decision	decision	NOUN
gujaf-198	68	12	on	on	ADP
gujaf-198	68	13	accepting	accept	VERB
gujaf-198	68	14	,	,	PUNCT
gujaf-198	68	15	rejecting	reject	VERB
gujaf-198	68	16	or	or	CCONJ
gujaf-198	68	17	making	make	VERB
gujaf-198	68	18	a	a	DET
gujaf-198	68	19	resubmission	resubmission	NOUN
gujaf-198	68	20	of	of	ADP
gujaf-198	68	21	the	the	DET
gujaf-198	68	22	manuscript	manuscript	NOUN
gujaf-198	68	23	based	base	VERB
gujaf-198	68	24	on	on	ADP
gujaf-198	68	25	the	the	DET
gujaf-198	68	26	outcome	outcome	NOUN
gujaf-198	68	27	of	of	ADP
gujaf-198	68	28	the	the	DET
gujaf-198	68	29	double	double	ADJ
gujaf-198	68	30	-	-	PUNCT
gujaf-198	68	31	blind	blind	ADJ
gujaf-198	68	32	peer	peer	NOUN
gujaf-198	68	33	review	review	NOUN
gujaf-198	68	34	.	.	PUNCT
gujaf-198	69	1	those	those	DET
gujaf-198	69	2	authors	author	NOUN
gujaf-198	69	3	whose	whose	DET
gujaf-198	69	4	manuscript	manuscript	NOUN
gujaf-198	69	5	were	be	AUX
gujaf-198	69	6	accepted	accept	VERB
gujaf-198	69	7	for	for	ADP
gujaf-198	69	8	publication	publication	NOUN
gujaf-198	69	9	will	will	AUX
gujaf-198	69	10	be	be	AUX
gujaf-198	69	11	asked	ask	VERB
gujaf-198	69	12	to	to	PART
gujaf-198	69	13	pay	pay	VERB
gujaf-198	69	14	a	a	DET
gujaf-198	69	15	publication	publication	NOUN
gujaf-198	69	16	fee	fee	NOUN
gujaf-198	69	17	,	,	PUNCT
gujaf-198	69	18	after	after	ADP
gujaf-198	69	19	effecting	effect	VERB
gujaf-198	69	20	all	all	DET
gujaf-198	69	21	suggested	suggest	VERB
gujaf-198	69	22	corrections	correction	NOUN
gujaf-198	69	23	and	and	CCONJ
gujaf-198	69	24	changes	change	NOUN
gujaf-198	69	25	made	make	VERB
gujaf-198	69	26	on	on	ADP
gujaf-198	69	27	the	the	DET
gujaf-198	69	28	manuscript	manuscript	NOUN
gujaf-198	69	29	.	.	PUNCT
gujaf-198	70	1	all	all	DET
gujaf-198	70	2	corrected	correct	VERB
gujaf-198	70	3	papers	paper	NOUN
gujaf-198	70	4	returned	return	VERB
gujaf-198	70	5	within	within	ADP
gujaf-198	70	6	the	the	DET
gujaf-198	70	7	specified	specify	VERB
gujaf-198	70	8	time	time	NOUN
gujaf-198	70	9	frame	frame	NOUN
gujaf-198	70	10	will	will	AUX
gujaf-198	70	11	be	be	AUX
gujaf-198	70	12	published	publish	VERB
gujaf-198	70	13	in	in	ADP
gujaf-198	70	14	that	that	DET
gujaf-198	70	15	issue	issue	NOUN
gujaf-198	70	16	.	.	PUNCT
gujaf-198	71	1	payment	payment	NOUN
gujaf-198	71	2	details	detail	NOUN
gujaf-198	71	3	bank	bank	NOUN
gujaf-198	71	4	:	:	PUNCT
gujaf-198	71	5	fcmb	fcmb	PROPN
gujaf-198	71	6	account	account	PROPN
gujaf-198	71	7	number	number	NOUN
gujaf-198	71	8	:	:	PUNCT
gujaf-198	71	9	7278465011	7278465011	NUM
gujaf-198	71	10	account	account	NOUN
gujaf-198	71	11	name	name	NOUN
gujaf-198	71	12	:	:	PUNCT
gujaf-198	71	13	gusau	gusau	PROPN
gujaf-198	71	14	journal	journal	NOUN
gujaf-198	71	15	of	of	ADP
gujaf-198	71	16	accounting	accounting	NOUN
gujaf-198	71	17	and	and	CCONJ
gujaf-198	71	18	finance	finance	NOUN
gujaf-198	71	19	for	for	ADP
gujaf-198	71	20	inquiry	inquiry	NOUN
gujaf-198	71	21	the	the	DET
gujaf-198	71	22	head	head	NOUN
gujaf-198	71	23	,	,	PUNCT
gujaf-198	71	24	department	department	NOUN
gujaf-198	71	25	of	of	ADP
gujaf-198	71	26	accounting	accounting	NOUN
gujaf-198	71	27	and	and	CCONJ
gujaf-198	71	28	finance	finance	NOUN
gujaf-198	71	29	,	,	PUNCT
gujaf-198	71	30	federal	federal	ADJ
gujaf-198	71	31	university	university	NOUN
gujaf-198	71	32	gusau	gusau	PROPN
gujaf-198	71	33	,	,	PUNCT
gujaf-198	71	34	zamfara	zamfara	PROPN
gujaf-198	71	35	state	state	PROPN
gujaf-198	71	36	.	.	PUNCT
gujaf-198	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-198	73	1	+2348069393824	+2348069393824	PRON
gujaf-198	73	2	for	for	ADP
gujaf-198	73	3	more	more	ADJ
gujaf-198	73	4	information	information	NOUN
gujaf-198	73	5	,	,	PUNCT
gujaf-198	73	6	contact	contact	VERB
gujaf-198	73	7	the	the	DET
gujaf-198	73	8	editor	editor	NOUN
gujaf-198	73	9	-	-	PUNCT
gujaf-198	73	10	in	in	ADP
gujaf-198	73	11	-	-	PUNCT
gujaf-198	73	12	chief	chief	NOUN
gujaf-198	73	13	on	on	ADP
gujaf-198	73	14	+2348067766435	+2348067766435	NUM
gujaf-198	73	15	the	the	DET
gujaf-198	73	16	associate	associate	ADJ
gujaf-198	73	17	editor	editor	NOUN
gujaf-198	73	18	on	on	ADP
gujaf-198	73	19	+2348036057525	+2348036057525	NUM
gujaf-198	73	20	or	or	CCONJ
gujaf-198	73	21	visit	visit	VERB
gujaf-198	73	22	our	our	PRON
gujaf-198	73	23	website	website	NOUN
gujaf-198	73	24	on	on	ADP
gujaf-198	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-198	73	26	or	or	CCONJ
gujaf-198	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-198	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-198	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-198	73	30	gusau	gusau	ADJ
gujaf-198	73	31	journal	journal	NOUN
gujaf-198	73	32	of	of	ADP
gujaf-198	73	33	accounting	accounting	NOUN
gujaf-198	73	34	and	and	CCONJ
gujaf-198	73	35	finance	finance	NOUN
gujaf-198	73	36	,	,	PUNCT
gujaf-198	73	37	vol	vol	NOUN
gujaf-198	73	38	.	.	PROPN
gujaf-198	73	39	4	4	NUM
gujaf-198	73	40	,	,	PUNCT
gujaf-198	73	41	issue	issue	NOUN
gujaf-198	73	42	1	1	NUM
gujaf-198	73	43	,	,	PUNCT
gujaf-198	73	44	april	april	PROPN
gujaf-198	73	45	,	,	PUNCT
gujaf-198	73	46	2023	2023	NUM
gujaf-198	73	47	ix	ix	ADP
gujaf-198	73	48	contents	content	NOUN
gujaf-198	73	49	board	board	NOUN
gujaf-198	73	50	characteristics	characteristic	NOUN
gujaf-198	73	51	and	and	CCONJ
gujaf-198	73	52	earnings	earning	NOUN
gujaf-198	73	53	management	management	NOUN
gujaf-198	73	54	of	of	ADP
gujaf-198	73	55	listed	list	VERB
gujaf-198	73	56	consumer	consumer	NOUN
gujaf-198	73	57	goods	good	NOUN
gujaf-198	73	58	firms	firm	NOUN
gujaf-198	73	59	in	in	ADP
gujaf-198	73	60	nigeria	nigeria	PROPN
gujaf-198	73	61	benjamin	benjamin	PROPN
gujaf-198	73	62	gwabin	gwabin	PROPN
gujaf-198	73	63	joseph	joseph	PROPN
gujaf-198	73	64	,	,	PUNCT
gujaf-198	73	65	murtala	murtala	PROPN
gujaf-198	73	66	abdullahi	abdullahi	PROPN
gujaf-198	73	67	phd	phd	PROPN
gujaf-198	73	68	,	,	PUNCT
gujaf-198	73	69	benjamin	benjamin	PROPN
gujaf-198	73	70	kumai	kumai	PROPN
gujaf-198	73	71	gugong	gugong	PROPN
gujaf-198	73	72	phd	phd	PROPN
gujaf-198	73	73	1	1	NUM
gujaf-198	73	74	dividend	dividend	NOUN
gujaf-198	73	75	policy	policy	NOUN
gujaf-198	73	76	and	and	CCONJ
gujaf-198	73	77	value	value	NOUN
gujaf-198	73	78	of	of	ADP
gujaf-198	73	79	listed	list	VERB
gujaf-198	73	80	non	non	ADJ
gujaf-198	73	81	-	-	ADJ
gujaf-198	73	82	financial	financial	ADJ
gujaf-198	73	83	companies	company	NOUN
gujaf-198	73	84	in	in	ADP
gujaf-198	73	85	nigeria	nigeria	PROPN
gujaf-198	73	86	:	:	PUNCT
gujaf-198	73	87	the	the	DET
gujaf-198	73	88	moderating	moderate	VERB
gujaf-198	73	89	effect	effect	NOUN
gujaf-198	73	90	of	of	ADP
gujaf-198	73	91	investment	investment	NOUN
gujaf-198	73	92	opportunity	opportunity	NOUN
gujaf-198	73	93	abubakar	abubakar	PROPN
gujaf-198	73	94	umar	umar	PROPN
gujaf-198	73	95	18	18	NUM
gujaf-198	73	96	trialability	trialability	NOUN
gujaf-198	73	97	and	and	CCONJ
gujaf-198	73	98	observability	observability	NOUN
gujaf-198	73	99	of	of	ADP
gujaf-198	73	100	accrual	accrual	ADJ
gujaf-198	73	101	basis	basis	NOUN
gujaf-198	73	102	international	international	ADJ
gujaf-198	73	103	public	public	ADJ
gujaf-198	73	104	sector	sector	NOUN
gujaf-198	73	105	accounting	accounting	NOUN
gujaf-198	73	106	standards	standard	NOUN
gujaf-198	73	107	implementation	implementation	NOUN
gujaf-198	73	108	in	in	ADP
gujaf-198	73	109	nigeria	nigeria	PROPN
gujaf-198	73	110	aliyu	aliyu	PROPN
gujaf-198	73	111	abdullahi	abdullahi	PROPN
gujaf-198	73	112	ahmed	ahmed	PROPN
gujaf-198	73	113	phd	phd	PROPN
gujaf-198	73	114	,	,	PUNCT
gujaf-198	73	115	zakari	zakari	PROPN
gujaf-198	73	116	usman	usman	PROPN
gujaf-198	73	117	35	35	NUM
gujaf-198	73	118	liquidity	liquidity	NOUN
gujaf-198	73	119	risk	risk	NOUN
gujaf-198	73	120	and	and	CCONJ
gujaf-198	73	121	performance	performance	NOUN
gujaf-198	73	122	of	of	ADP
gujaf-198	73	123	non	non	ADJ
gujaf-198	73	124	-	-	ADJ
gujaf-198	73	125	financial	financial	ADJ
gujaf-198	73	126	firms	firm	NOUN
gujaf-198	73	127	listed	list	VERB
gujaf-198	73	128	on	on	ADP
gujaf-198	73	129	the	the	DET
gujaf-198	73	130	nigerian	nigerian	ADJ
gujaf-198	73	131	stockexchange	stockexchange	NOUN
gujaf-198	73	132	muhammed	muhamme	VERB
gujaf-198	73	133	alhaji	alhaji	PROPN
gujaf-198	73	134	abubakar	abubakar	PROPN
gujaf-198	73	135	,	,	PUNCT
gujaf-198	73	136	nurnaddia	nurnaddia	PROPN
gujaf-198	73	137	binti	binti	PROPN
gujaf-198	73	138	nordin	nordin	PROPN
gujaf-198	73	139	phd	phd	PROPN
gujaf-198	73	140	,	,	PUNCT
gujaf-198	73	141	abubakar	abubakar	PROPN
gujaf-198	73	142	hamisu	hamisu	PROPN
gujaf-198	73	143	umar	umar	PROPN
gujaf-198	73	144	54	54	NUM
gujaf-198	73	145	board	board	NOUN
gujaf-198	73	146	diversity	diversity	NOUN
gujaf-198	73	147	,	,	PUNCT
gujaf-198	73	148	political	political	ADJ
gujaf-198	73	149	connections	connection	NOUN
gujaf-198	73	150	and	and	CCONJ
gujaf-198	73	151	firm	firm	ADJ
gujaf-198	73	152	value	value	NOUN
gujaf-198	73	153	:	:	PUNCT
gujaf-198	73	154	an	an	DET
gujaf-198	73	155	empirical	empirical	ADJ
gujaf-198	73	156	evidence	evidence	NOUN
gujaf-198	73	157	from	from	ADP
gujaf-198	73	158	financial	financial	ADJ
gujaf-198	73	159	firms	firm	NOUN
gujaf-198	73	160	in	in	ADP
gujaf-198	73	161	nigeria	nigeria	PROPN
gujaf-198	73	162	rofiat	rofiat	PROPN
gujaf-198	73	163	oyetunji	oyetunji	PROPN
gujaf-198	73	164	,	,	PUNCT
gujaf-198	73	165	isah	isah	PROPN
gujaf-198	73	166	shittu	shittu	PROPN
gujaf-198	73	167	phd	phd	NOUN
gujaf-198	73	168	,	,	PUNCT
gujaf-198	73	169	ahmed	ahmed	PROPN
gujaf-198	73	170	bello	bello	PROPN
gujaf-198	73	171	phd	phd	PROPN
gujaf-198	73	172	.	.	PROPN
gujaf-198	74	1	75	75	NUM
gujaf-198	74	2	moderating	moderate	VERB
gujaf-198	74	3	effect	effect	NOUN
gujaf-198	74	4	of	of	ADP
gujaf-198	74	5	bank	bank	NOUN
gujaf-198	74	6	size	size	NOUN
gujaf-198	74	7	on	on	ADP
gujaf-198	74	8	the	the	DET
gujaf-198	74	9	relationship	relationship	NOUN
gujaf-198	74	10	between	between	ADP
gujaf-198	74	11	interest	interest	NOUN
gujaf-198	74	12	rate	rate	NOUN
gujaf-198	74	13	,	,	PUNCT
gujaf-198	74	14	liquidity	liquidity	NOUN
gujaf-198	74	15	,	,	PUNCT
gujaf-198	74	16	and	and	CCONJ
gujaf-198	74	17	profitability	profitability	NOUN
gujaf-198	74	18	of	of	ADP
gujaf-198	74	19	commercial	commercial	ADJ
gujaf-198	74	20	banks	bank	NOUN
gujaf-198	74	21	in	in	ADP
gujaf-198	74	22	nigeria	nigeria	PROPN
gujaf-198	74	23	shehu	shehu	PROPN
gujaf-198	74	24	usman	usman	PROPN
gujaf-198	74	25	hassan	hassan	PROPN
gujaf-198	74	26	,	,	PUNCT
gujaf-198	74	27	bello	bello	PROPN
gujaf-198	74	28	sabo	sabo	PROPN
gujaf-198	74	29	(	(	PUNCT
gujaf-198	74	30	ph	ph	PROPN
gujaf-198	74	31	.	.	PROPN
gujaf-198	74	32	d	d	NOUN
gujaf-198	74	33	)	)	PUNCT
gujaf-198	74	34	,	,	PUNCT
gujaf-198	74	35	ismai'l	ismai'l	PROPN
gujaf-198	74	36	idris	idris	PROPN
gujaf-198	74	37	tijjani	tijjani	PROPN
gujaf-198	74	38	(	(	PUNCT
gujaf-198	74	39	ph	ph	PROPN
gujaf-198	74	40	.	.	PROPN
gujaf-198	74	41	d	d	NOUN
gujaf-198	74	42	)	)	PUNCT
gujaf-198	74	43	,	,	PUNCT
gujaf-198	74	44	idris	idris	PROPN
gujaf-198	74	45	ahmed	ahmed	PROPN
gujaf-198	74	46	aliyu	aliyu	PROPN
gujaf-198	74	47	.	.	PUNCT
gujaf-198	75	1	(	(	PUNCT
gujaf-198	75	2	ph	ph	PROPN
gujaf-198	75	3	.	.	NOUN
gujaf-198	75	4	d	d	NOUN
gujaf-198	75	5	)	)	PUNCT
gujaf-198	75	6	96	96	NUM
gujaf-198	75	7	sources	source	NOUN
gujaf-198	75	8	of	of	ADP
gujaf-198	75	9	health	health	NOUN
gujaf-198	75	10	care	care	NOUN
gujaf-198	75	11	financing	financing	NOUN
gujaf-198	75	12	among	among	ADP
gujaf-198	75	13	surgical	surgical	ADJ
gujaf-198	75	14	patients	patient	NOUN
gujaf-198	75	15	seen	see	VERB
gujaf-198	75	16	at	at	ADP
gujaf-198	75	17	the	the	DET
gujaf-198	75	18	dalhatu	dalhatu	PROPN
gujaf-198	75	19	araf	araf	VERB
gujaf-198	75	20	specialist	specialist	ADJ
gujaf-198	75	21	hospital	hospital	NOUN
gujaf-198	75	22	lafia	lafia	NOUN
gujaf-198	75	23	nasarawa	nasarawa	PROPN
gujaf-198	75	24	state	state	PROPN
gujaf-198	75	25	nigeria	nigeria	PROPN
gujaf-198	75	26	ahmed	ahmed	PROPN
gujaf-198	75	27	mohammed	mohammed	PROPN
gujaf-198	75	28	yahaya	yahaya	PROPN
gujaf-198	75	29	,	,	PUNCT
gujaf-198	75	30	babatunde	babatunde	PROPN
gujaf-198	75	31	joseph	joseph	PROPN
gujaf-198	75	32	kolawole	kolawole	PROPN
gujaf-198	75	33	,	,	PUNCT
gujaf-198	75	34	bello	bello	PROPN
gujaf-198	75	35	surajudeen	surajudeen	PROPN
gujaf-198	75	36	oyeleke	oyeleke	PROPN
gujaf-198	75	37	121	121	NUM
gujaf-198	75	38	transparency	transparency	NOUN
gujaf-198	75	39	,	,	PUNCT
gujaf-198	75	40	compliance	compliance	NOUN
gujaf-198	75	41	and	and	CCONJ
gujaf-198	75	42	sustainability	sustainability	NOUN
gujaf-198	75	43	of	of	ADP
gujaf-198	75	44	contributory	contributory	ADJ
gujaf-198	75	45	pension	pension	NOUN
gujaf-198	75	46	scheme	scheme	NOUN
gujaf-198	75	47	in	in	ADP
gujaf-198	75	48	nigeria	nigeria	PROPN
gujaf-198	75	49	olanrewaju	olanrewaju	PROPN
gujaf-198	75	50	atanda	atanda	PROPN
gujaf-198	75	51	aliu	aliu	PROPN
gujaf-198	75	52	(	(	PUNCT
gujaf-198	75	53	ph	ph	PROPN
gujaf-198	75	54	.	.	PROPN
gujaf-198	75	55	d	d	NOUN
gujaf-198	75	56	)	)	PUNCT
gujaf-198	75	57	,	,	PUNCT
gujaf-198	75	58	mohamad	mohamad	PROPN
gujaf-198	75	59	ali	ali	PROPN
gujaf-198	75	60	abdul	abdul	PROPN
gujaf-198	75	61	-	-	PUNCT
gujaf-198	75	62	hamid	hamid	PROPN
gujaf-198	75	63	(	(	PUNCT
gujaf-198	75	64	ph	ph	PROPN
gujaf-198	75	65	.	.	PROPN
gujaf-198	75	66	d	d	NOUN
gujaf-198	75	67	)	)	PUNCT
gujaf-198	75	68	,	,	PUNCT
gujaf-198	75	69	salami	salami	ADJ
gujaf-198	75	70	suleiman	suleiman	NOUN
gujaf-198	75	71	(	(	PUNCT
gujaf-198	75	72	ph	ph	PROPN
gujaf-198	75	73	.	.	PROPN
gujaf-198	75	74	d	d	NOUN
gujaf-198	75	75	)	)	PUNCT
gujaf-198	75	76	,	,	PUNCT
gujaf-198	75	77	salam	salam	PROPN
gujaf-198	75	78	mudathir	mudathir	PROPN
gujaf-198	75	79	olanrewaju	olanrewaju	ADJ
gujaf-198	75	80	135	135	NUM
gujaf-198	75	81	gusau	gusau	ADJ
gujaf-198	75	82	journal	journal	NOUN
gujaf-198	75	83	of	of	ADP
gujaf-198	75	84	accounting	accounting	NOUN
gujaf-198	75	85	and	and	CCONJ
gujaf-198	75	86	finance	finance	NOUN
gujaf-198	75	87	,	,	PUNCT
gujaf-198	75	88	vol	vol	NOUN
gujaf-198	75	89	.	.	PROPN
gujaf-198	75	90	4	4	NUM
gujaf-198	75	91	,	,	PUNCT
gujaf-198	75	92	issue	issue	NOUN
gujaf-198	75	93	1	1	NUM
gujaf-198	75	94	,	,	PUNCT
gujaf-198	75	95	april	april	PROPN
gujaf-198	75	96	,	,	PUNCT
gujaf-198	75	97	2023	2023	NUM
gujaf-198	75	98	x	x	PUNCT
gujaf-198	75	99	examining	examine	VERB
gujaf-198	75	100	the	the	DET
gujaf-198	75	101	impact	impact	NOUN
gujaf-198	75	102	of	of	ADP
gujaf-198	75	103	working	work	VERB
gujaf-198	75	104	capital	capital	NOUN
gujaf-198	75	105	management	management	NOUN
gujaf-198	75	106	on	on	ADP
gujaf-198	75	107	the	the	DET
gujaf-198	75	108	financial	financial	ADJ
gujaf-198	75	109	performance	performance	NOUN
gujaf-198	75	110	of	of	ADP
gujaf-198	75	111	listed	list	VERB
gujaf-198	75	112	industrial	industrial	ADJ
gujaf-198	75	113	goods	good	NOUN
gujaf-198	75	114	entities	entity	NOUN
gujaf-198	75	115	in	in	ADP
gujaf-198	75	116	nigeria	nigeria	PROPN
gujaf-198	75	117	151	151	NUM
gujaf-198	75	118	sani	sani	PROPN
gujaf-198	75	119	abdulrahman	abdulrahman	PROPN
gujaf-198	75	120	bala	bala	PROPN
gujaf-198	75	121	(	(	PUNCT
gujaf-198	75	122	ph	ph	PROPN
gujaf-198	75	123	.	.	PROPN
gujaf-198	75	124	d	d	NOUN
gujaf-198	75	125	)	)	PUNCT
gujaf-198	75	126	,	,	PUNCT
gujaf-198	75	127	jamilu	jamilu	NOUN
gujaf-198	75	128	jibril	jibril	PROPN
gujaf-198	75	129	,	,	PUNCT
gujaf-198	75	130	taophic	taophic	ADJ
gujaf-198	75	131	olarewaju	olarewaju	ADJ
gujaf-198	75	132	bakare	bakare	NOUN
gujaf-198	75	133	corporate	corporate	ADJ
gujaf-198	75	134	governance	governance	NOUN
gujaf-198	75	135	factors	factor	NOUN
gujaf-198	75	136	and	and	CCONJ
gujaf-198	75	137	tax	tax	NOUN
gujaf-198	75	138	avoidance	avoidance	NOUN
gujaf-198	75	139	of	of	ADP
gujaf-198	75	140	listed	list	VERB
gujaf-198	75	141	deposit	deposit	NOUN
gujaf-198	75	142	money	money	NOUN
gujaf-198	75	143	banks	bank	NOUN
gujaf-198	75	144	in	in	ADP
gujaf-198	75	145	nigeria	nigeria	PROPN
gujaf-198	75	146	171	171	NUM
gujaf-198	75	147	sani	sani	PROPN
gujaf-198	75	148	abdulrahman	abdulrahman	PROPN
gujaf-198	75	149	bala	bala	PROPN
gujaf-198	75	150	(	(	PUNCT
gujaf-198	75	151	ph	ph	PROPN
gujaf-198	75	152	.	.	PROPN
gujaf-198	75	153	d	d	NOUN
gujaf-198	75	154	)	)	PUNCT
gujaf-198	75	155	,	,	PUNCT
gujaf-198	75	156	umar	umar	PROPN
gujaf-198	75	157	salim	salim	PROPN
gujaf-198	75	158	ibrahim	ibrahim	PROPN
gujaf-198	75	159	,	,	PUNCT
gujaf-198	75	160	samaila	samaila	PROPN
gujaf-198	75	161	dannana	dannana	PROPN
gujaf-198	75	162	risk	risk	NOUN
gujaf-198	75	163	committee	committee	NOUN
gujaf-198	75	164	demographic	demographic	ADJ
gujaf-198	75	165	traits	trait	NOUN
gujaf-198	75	166	:	:	PUNCT
gujaf-198	75	167	a	a	DET
gujaf-198	75	168	study	study	NOUN
gujaf-198	75	169	of	of	ADP
gujaf-198	75	170	the	the	DET
gujaf-198	75	171	impact	impact	NOUN
gujaf-198	75	172	of	of	ADP
gujaf-198	75	173	expertise	expertise	NOUN
gujaf-198	75	174	on	on	ADP
gujaf-198	75	175	risk	risk	NOUN
gujaf-198	75	176	disclosure	disclosure	NOUN
gujaf-198	75	177	quality	quality	NOUN
gujaf-198	75	178	of	of	ADP
gujaf-198	75	179	listed	list	VERB
gujaf-198	75	180	insurance	insurance	NOUN
gujaf-198	75	181	firms	firm	NOUN
gujaf-198	75	182	in	in	ADP
gujaf-198	75	183	nigeria	nigeria	PROPN
gujaf-198	75	184	wada	wada	PROPN
gujaf-198	75	185	najib	najib	PROPN
gujaf-198	75	186	abbas	abbas	PROPN
gujaf-198	75	187	,	,	PUNCT
gujaf-198	75	188	dandago	dandago	NOUN
gujaf-198	75	189	,	,	PUNCT
gujaf-198	75	190	kabiru	kabiru	PROPN
gujaf-198	75	191	isa	isa	PROPN
gujaf-198	75	192	(	(	PUNCT
gujaf-198	75	193	ph	ph	PROPN
gujaf-198	75	194	.	.	PROPN
gujaf-198	75	195	d	d	NOUN
gujaf-198	75	196	)	)	PUNCT
gujaf-198	75	197	,	,	PUNCT
gujaf-198	75	198	rabiu	rabiu	NOUN
gujaf-198	75	199	,	,	PUNCT
gujaf-198	75	200	naja’atu	naja’atu	PROPN
gujaf-198	75	201	bala	bala	PROPN
gujaf-198	75	202	192	192	NUM
gujaf-198	75	203	moderating	moderate	VERB
gujaf-198	75	204	effect	effect	NOUN
gujaf-198	75	205	of	of	ADP
gujaf-198	75	206	audit	audit	NOUN
gujaf-198	75	207	committee	committee	NOUN
gujaf-198	75	208	on	on	ADP
gujaf-198	75	209	the	the	DET
gujaf-198	75	210	relationship	relationship	NOUN
gujaf-198	75	211	between	between	ADP
gujaf-198	75	212	audit	audit	NOUN
gujaf-198	75	213	quality	quality	NOUN
gujaf-198	75	214	and	and	CCONJ
gujaf-198	75	215	earnings	earning	NOUN
gujaf-198	75	216	management	management	NOUN
gujaf-198	75	217	of	of	ADP
gujaf-198	75	218	listed	list	VERB
gujaf-198	75	219	non	non	ADJ
gujaf-198	75	220	-	-	ADJ
gujaf-198	75	221	financial	financial	ADJ
gujaf-198	75	222	services	service	NOUN
gujaf-198	75	223	firms	firm	NOUN
gujaf-198	75	224	in	in	ADP
gujaf-198	75	225	nigeria	nigeria	PROPN
gujaf-198	75	226	ahmad	ahmad	PROPN
gujaf-198	75	227	muhammad	muhammad	PROPN
gujaf-198	75	228	ahmad	ahmad	PROPN
gujaf-198	75	229	,	,	PUNCT
gujaf-198	75	230	lubabah	lubabah	PROPN
gujaf-198	75	231	mansur	mansur	PROPN
gujaf-198	75	232	kwanbo	kwanbo	PROPN
gujaf-198	75	233	(	(	PUNCT
gujaf-198	75	234	ph.d	ph.d	PROPN
gujaf-198	75	235	.	.	PUNCT
gujaf-198	75	236	)	)	PUNCT
gujaf-198	75	237	,	,	PUNCT
gujaf-198	75	238	shehu	shehu	PROPN
gujaf-198	75	239	usman	usman	PROPN
gujaf-198	75	240	hassan	hassan	PROPN
gujaf-198	75	241	(	(	PUNCT
gujaf-198	75	242	ph.d	ph.d	PROPN
gujaf-198	75	243	.	.	PUNCT
gujaf-198	75	244	)	)	PUNCT
gujaf-198	76	1	musa	musa	PROPN
gujaf-198	76	2	suleiman	suleiman	PROPN
gujaf-198	76	3	umar	umar	PROPN
gujaf-198	76	4	(	(	PUNCT
gujaf-198	76	5	ph.d	ph.d	PROPN
gujaf-198	76	6	.	.	PUNCT
gujaf-198	76	7	)	)	PUNCT
gujaf-198	77	1	216	216	NUM
gujaf-198	77	2	determinants	determinant	NOUN
gujaf-198	77	3	of	of	ADP
gujaf-198	77	4	audit	audit	NOUN
gujaf-198	77	5	opinion	opinion	NOUN
gujaf-198	77	6	of	of	ADP
gujaf-198	77	7	negative	negative	ADJ
gujaf-198	77	8	-	-	PUNCT
gujaf-198	77	9	book	book	NOUN
gujaf-198	77	10	-	-	PUNCT
gujaf-198	77	11	value	value	NOUN
gujaf-198	77	12	firms	firm	NOUN
gujaf-198	77	13	in	in	ADP
gujaf-198	77	14	nigeria	nigeria	PROPN
gujaf-198	77	15	:	:	PUNCT
gujaf-198	77	16	firm	firm	ADJ
gujaf-198	77	17	value	value	NOUN
gujaf-198	77	18	and	and	CCONJ
gujaf-198	77	19	audit	audit	NOUN
gujaf-198	77	20	characteristics	characteristic	NOUN
gujaf-198	77	21	perspective	perspective	NOUN
gujaf-198	77	22	asma’u	asma’u	ADJ
gujaf-198	77	23	mahmood	mahmood	PROPN
gujaf-198	77	24	baffa	baffa	NOUN
gujaf-198	77	25	(	(	PUNCT
gujaf-198	77	26	ph	ph	PROPN
gujaf-198	77	27	.	.	PROPN
gujaf-198	77	28	d	d	NOUN
gujaf-198	77	29	)	)	PUNCT
gujaf-198	77	30	,	,	PUNCT
gujaf-198	77	31	lawal	lawal	PROPN
gujaf-198	77	32	mohammed	mohammed	PROPN
gujaf-198	77	33	(	(	PUNCT
gujaf-198	77	34	ph.d	ph.d	PROPN
gujaf-198	77	35	.	.	PROPN
gujaf-198	77	36	)	)	PUNCT
gujaf-198	77	37	,	,	PUNCT
gujaf-198	77	38	ahmed	ahmed	PROPN
gujaf-198	77	39	bello	bello	PROPN
gujaf-198	77	40	(	(	PUNCT
gujaf-198	77	41	ph.d	ph.d	PROPN
gujaf-198	77	42	.	.	PUNCT
gujaf-198	77	43	)	)	PUNCT
gujaf-198	78	1	umar	umar	PROPN
gujaf-198	78	2	farouk	farouk	PROPN
gujaf-198	78	3	abdulkarim	abdulkarim	VERB
gujaf-198	78	4	237	237	NUM
gujaf-198	78	5	intervention	intervention	NOUN
gujaf-198	78	6	announcements	announcement	NOUN
gujaf-198	78	7	and	and	CCONJ
gujaf-198	78	8	naira	naira	NUM
gujaf-198	78	9	management	management	NOUN
gujaf-198	78	10	:	:	PUNCT
gujaf-198	78	11	evidence	evidence	NOUN
gujaf-198	78	12	from	from	ADP
gujaf-198	78	13	the	the	DET
gujaf-198	78	14	nigerian	nigerian	ADJ
gujaf-198	78	15	foreign	foreign	ADJ
gujaf-198	78	16	exchange	exchange	NOUN
gujaf-198	78	17	market	market	NOUN
gujaf-198	78	18	adedeji	adedeji	VERB
gujaf-198	78	19	daniel	daniel	PROPN
gujaf-198	78	20	gbadebo	gbadebo	PROPN
gujaf-198	78	21	254	254	NUM
gujaf-198	78	22	is	be	AUX
gujaf-198	78	23	there	there	PRON
gujaf-198	78	24	earnings	earning	NOUN
gujaf-198	78	25	discontinuity	discontinuity	NOUN
gujaf-198	78	26	after	after	ADP
gujaf-198	78	27	the	the	DET
gujaf-198	78	28	implementation	implementation	NOUN
gujaf-198	78	29	of	of	ADP
gujaf-198	78	30	ifrs	ifrs	PROPN
gujaf-198	78	31	in	in	ADP
gujaf-198	78	32	nigeria	nigeria	PROPN
gujaf-198	78	33	?	?	PUNCT
gujaf-198	79	1	adedeji	adedeji	PROPN
gujaf-198	79	2	daniel	daniel	PROPN
gujaf-198	79	3	gbadebo	gbadebo	PROPN
gujaf-198	79	4	275	275	NUM
gujaf-198	79	5	gusau	gusau	ADJ
gujaf-198	79	6	journal	journal	NOUN
gujaf-198	79	7	of	of	ADP
gujaf-198	79	8	accounting	accounting	NOUN
gujaf-198	79	9	and	and	CCONJ
gujaf-198	79	10	finance	finance	NOUN
gujaf-198	79	11	,	,	PUNCT
gujaf-198	79	12	vol	vol	NOUN
gujaf-198	79	13	.	.	PROPN
gujaf-198	79	14	4	4	NUM
gujaf-198	79	15	,	,	PUNCT
gujaf-198	79	16	issue	issue	NOUN
gujaf-198	79	17	1	1	NUM
gujaf-198	79	18	,	,	PUNCT
gujaf-198	79	19	april	april	PROPN
gujaf-198	79	20	,	,	PUNCT
gujaf-198	79	21	2023	2023	NUM
gujaf-198	79	22	18	18	NUM
gujaf-198	79	23	dividend	dividend	NOUN
gujaf-198	79	24	policy	policy	NOUN
gujaf-198	79	25	and	and	CCONJ
gujaf-198	79	26	value	value	NOUN
gujaf-198	79	27	of	of	ADP
gujaf-198	79	28	listed	list	VERB
gujaf-198	79	29	non	non	ADJ
gujaf-198	79	30	-	-	ADJ
gujaf-198	79	31	financial	financial	ADJ
gujaf-198	79	32	companies	company	NOUN
gujaf-198	79	33	in	in	ADP
gujaf-198	79	34	nigeria	nigeria	PROPN
gujaf-198	79	35	:	:	PUNCT
gujaf-198	79	36	the	the	DET
gujaf-198	79	37	moderating	moderate	VERB
gujaf-198	79	38	effect	effect	NOUN
gujaf-198	79	39	of	of	ADP
gujaf-198	79	40	investment	investment	NOUN
gujaf-198	79	41	opportunity	opportunity	NOUN
gujaf-198	79	42	abubakar	abubakar	PROPN
gujaf-198	79	43	umar	umar	PROPN
gujaf-198	79	44	department	department	PROPN
gujaf-198	79	45	of	of	ADP
gujaf-198	79	46	accounting	accounting	PROPN
gujaf-198	79	47	yusuf	yusuf	PROPN
gujaf-198	79	48	maitama	maitama	PROPN
gujaf-198	79	49	sule	sule	PROPN
gujaf-198	79	50	university	university	PROPN
gujaf-198	79	51	,	,	PUNCT
gujaf-198	79	52	kano	kano	PROPN
gujaf-198	79	53	abubakar2235@gmail.com	abubakar2235@gmail.com	X
gujaf-198	80	1	+2348039247517	+2348039247517	PROPN
gujaf-198	81	1	abstract	abstract	ADJ
gujaf-198	81	2	the	the	DET
gujaf-198	81	3	relationship	relationship	NOUN
gujaf-198	81	4	between	between	ADP
gujaf-198	81	5	dividend	dividend	NOUN
gujaf-198	81	6	policy	policy	NOUN
gujaf-198	81	7	(	(	PUNCT
gujaf-198	81	8	dp	dp	NOUN
gujaf-198	81	9	)	)	PUNCT
gujaf-198	81	10	and	and	CCONJ
gujaf-198	81	11	the	the	DET
gujaf-198	81	12	value	value	NOUN
gujaf-198	81	13	of	of	ADP
gujaf-198	81	14	firms	firm	NOUN
gujaf-198	81	15	(	(	PUNCT
gujaf-198	81	16	fv	fv	X
gujaf-198	81	17	)	)	PUNCT
gujaf-198	81	18	has	have	AUX
gujaf-198	81	19	been	be	AUX
gujaf-198	81	20	investigated	investigate	VERB
gujaf-198	81	21	by	by	ADP
gujaf-198	81	22	several	several	ADJ
gujaf-198	81	23	researchers	researcher	NOUN
gujaf-198	81	24	in	in	ADP
gujaf-198	81	25	different	different	ADJ
gujaf-198	81	26	jurisdictions	jurisdiction	NOUN
gujaf-198	81	27	.	.	PUNCT
gujaf-198	82	1	however	however	ADV
gujaf-198	82	2	,	,	PUNCT
gujaf-198	82	3	the	the	DET
gujaf-198	82	4	findings	finding	NOUN
gujaf-198	82	5	of	of	ADP
gujaf-198	82	6	these	these	DET
gujaf-198	82	7	researchers	researcher	NOUN
gujaf-198	82	8	have	have	AUX
gujaf-198	82	9	been	be	AUX
gujaf-198	82	10	always	always	ADV
gujaf-198	82	11	inconsistent	inconsistent	ADJ
gujaf-198	82	12	.	.	PUNCT
gujaf-198	83	1	this	this	PRON
gujaf-198	83	2	is	be	AUX
gujaf-198	83	3	due	due	ADJ
gujaf-198	83	4	to	to	ADP
gujaf-198	83	5	the	the	DET
gujaf-198	83	6	other	other	ADJ
gujaf-198	83	7	factors	factor	NOUN
gujaf-198	83	8	that	that	PRON
gujaf-198	83	9	affect	affect	VERB
gujaf-198	83	10	this	this	DET
gujaf-198	83	11	relationship	relationship	NOUN
gujaf-198	83	12	,	,	PUNCT
gujaf-198	83	13	which	which	PRON
gujaf-198	83	14	include	include	VERB
gujaf-198	83	15	the	the	DET
gujaf-198	83	16	investment	investment	NOUN
gujaf-198	83	17	opportunity	opportunity	NOUN
gujaf-198	83	18	(	(	PUNCT
gujaf-198	83	19	io	io	NOUN
gujaf-198	83	20	)	)	PUNCT
gujaf-198	83	21	.	.	PUNCT
gujaf-198	84	1	this	this	DET
gujaf-198	84	2	paper	paper	NOUN
gujaf-198	84	3	is	be	AUX
gujaf-198	84	4	therefore	therefore	ADV
gujaf-198	84	5	aimed	aim	VERB
gujaf-198	84	6	to	to	PART
gujaf-198	84	7	empirically	empirically	ADV
gujaf-198	84	8	examine	examine	VERB
gujaf-198	84	9	the	the	DET
gujaf-198	84	10	impact	impact	NOUN
gujaf-198	84	11	of	of	ADP
gujaf-198	84	12	dividend	dividend	NOUN
gujaf-198	84	13	policy	policy	NOUN
gujaf-198	84	14	on	on	ADP
gujaf-198	84	15	firms	firm	NOUN
gujaf-198	84	16	’	'	PUNCT
gujaf-198	84	17	value	value	NOUN
gujaf-198	84	18	with	with	ADP
gujaf-198	84	19	investment	investment	NOUN
gujaf-198	84	20	opportunity	opportunity	NOUN
gujaf-198	84	21	as	as	ADP
gujaf-198	84	22	moderator	moderator	NOUN
gujaf-198	84	23	.	.	PUNCT
gujaf-198	85	1	the	the	DET
gujaf-198	85	2	population	population	NOUN
gujaf-198	85	3	of	of	ADP
gujaf-198	85	4	the	the	DET
gujaf-198	85	5	study	study	NOUN
gujaf-198	85	6	consists	consist	VERB
gujaf-198	85	7	of	of	ADP
gujaf-198	85	8	102	102	NUM
gujaf-198	85	9	listed	list	VERB
gujaf-198	85	10	non	non	ADJ
gujaf-198	85	11	-	-	ADJ
gujaf-198	85	12	financial	financial	ADJ
gujaf-198	85	13	companies	company	NOUN
gujaf-198	85	14	.	.	PUNCT
gujaf-198	86	1	based	base	VERB
gujaf-198	86	2	on	on	ADP
gujaf-198	86	3	the	the	DET
gujaf-198	86	4	criterion	criterion	NOUN
gujaf-198	86	5	set	set	VERB
gujaf-198	86	6	by	by	ADP
gujaf-198	86	7	the	the	DET
gujaf-198	86	8	researcher	researcher	NOUN
gujaf-198	86	9	,	,	PUNCT
gujaf-198	86	10	a	a	DET
gujaf-198	86	11	judgmental	judgmental	ADJ
gujaf-198	86	12	technique	technique	NOUN
gujaf-198	86	13	of	of	ADP
gujaf-198	86	14	sampling	sampling	NOUN
gujaf-198	86	15	was	be	AUX
gujaf-198	86	16	used	use	VERB
gujaf-198	86	17	in	in	ADP
gujaf-198	86	18	selecting	select	VERB
gujaf-198	86	19	30	30	NUM
gujaf-198	86	20	non	non	ADJ
gujaf-198	86	21	-	-	ADJ
gujaf-198	86	22	financial	financial	ADJ
gujaf-198	86	23	companies	company	NOUN
gujaf-198	86	24	from	from	ADP
gujaf-198	86	25	the	the	DET
gujaf-198	86	26	year	year	NOUN
gujaf-198	86	27	2011	2011	NUM
gujaf-198	86	28	to	to	ADP
gujaf-198	86	29	2020	2020	NUM
gujaf-198	86	30	.	.	PUNCT
gujaf-198	87	1	tobin	tobin	PROPN
gujaf-198	87	2	’s	’s	PART
gujaf-198	87	3	’	'	PUNCT
gujaf-198	87	4	q	q	ADJ
gujaf-198	87	5	(	(	PUNCT
gujaf-198	87	6	tq	tq	NOUN
gujaf-198	87	7	)	)	PUNCT
gujaf-198	87	8	and	and	CCONJ
gujaf-198	87	9	market	market	NOUN
gujaf-198	87	10	price	price	NOUN
gujaf-198	87	11	per	per	ADP
gujaf-198	87	12	share	share	NOUN
gujaf-198	87	13	(	(	PUNCT
gujaf-198	87	14	mps	mps	PROPN
gujaf-198	87	15	)	)	PUNCT
gujaf-198	87	16	are	be	AUX
gujaf-198	87	17	the	the	DET
gujaf-198	87	18	proxies	proxy	NOUN
gujaf-198	87	19	for	for	ADP
gujaf-198	87	20	firms	firm	NOUN
gujaf-198	87	21	’	’	PART
gujaf-198	87	22	value	value	NOUN
gujaf-198	87	23	,	,	PUNCT
gujaf-198	87	24	while	while	SCONJ
gujaf-198	87	25	dividend	dividend	NOUN
gujaf-198	87	26	per	per	ADP
gujaf-198	87	27	share	share	NOUN
gujaf-198	87	28	(	(	PUNCT
gujaf-198	87	29	dps	dps	NOUN
gujaf-198	87	30	)	)	PUNCT
gujaf-198	87	31	dividend	dividend	NOUN
gujaf-198	87	32	payout	payout	NOUN
gujaf-198	87	33	ratio	ratio	NOUN
gujaf-198	87	34	(	(	PUNCT
gujaf-198	87	35	dpr	dpr	PROPN
gujaf-198	87	36	)	)	PUNCT
gujaf-198	87	37	and	and	CCONJ
gujaf-198	87	38	dividend	dividend	NOUN
gujaf-198	87	39	yield	yield	NOUN
gujaf-198	87	40	(	(	PUNCT
gujaf-198	87	41	dy	dy	X
gujaf-198	87	42	)	)	PUNCT
gujaf-198	87	43	are	be	AUX
gujaf-198	87	44	the	the	DET
gujaf-198	87	45	proxies	proxy	NOUN
gujaf-198	87	46	for	for	ADP
gujaf-198	87	47	dividend	dividend	NOUN
gujaf-198	87	48	policy	policy	NOUN
gujaf-198	87	49	.	.	PUNCT
gujaf-198	88	1	investment	investment	NOUN
gujaf-198	88	2	opportunity	opportunity	NOUN
gujaf-198	88	3	(	(	PUNCT
gujaf-198	88	4	io	io	NOUN
gujaf-198	88	5	)	)	PUNCT
gujaf-198	88	6	was	be	AUX
gujaf-198	88	7	measured	measure	VERB
gujaf-198	88	8	as	as	ADP
gujaf-198	88	9	fixed	fix	VERB
gujaf-198	88	10	asset	asset	NOUN
gujaf-198	88	11	growth	growth	NOUN
gujaf-198	88	12	.	.	PUNCT
gujaf-198	89	1	the	the	DET
gujaf-198	89	2	study	study	NOUN
gujaf-198	89	3	also	also	ADV
gujaf-198	89	4	used	use	VERB
gujaf-198	89	5	firms	firm	NOUN
gujaf-198	89	6	’	’	PART
gujaf-198	89	7	size	size	NOUN
gujaf-198	89	8	(	(	PUNCT
gujaf-198	89	9	fsize	fsize	NOUN
gujaf-198	89	10	)	)	PUNCT
gujaf-198	89	11	,	,	PUNCT
gujaf-198	89	12	leverage	leverage	NOUN
gujaf-198	89	13	(	(	PUNCT
gujaf-198	89	14	lev	lev	NOUN
gujaf-198	89	15	)	)	PUNCT
gujaf-198	89	16	and	and	CCONJ
gujaf-198	89	17	industry	industry	NOUN
gujaf-198	89	18	dummy	dummy	NOUN
gujaf-198	89	19	(	(	PUNCT
gujaf-198	89	20	ind	ind	NOUN
gujaf-198	89	21	)	)	PUNCT
gujaf-198	89	22	as	as	ADP
gujaf-198	89	23	control	control	NOUN
gujaf-198	89	24	variables	variable	NOUN
gujaf-198	89	25	.	.	PUNCT
gujaf-198	90	1	descriptive	descriptive	ADJ
gujaf-198	90	2	statistics	statistic	NOUN
gujaf-198	90	3	,	,	PUNCT
gujaf-198	90	4	correlation	correlation	NOUN
gujaf-198	90	5	,	,	PUNCT
gujaf-198	90	6	and	and	CCONJ
gujaf-198	90	7	feasible	feasible	ADJ
gujaf-198	90	8	generalized	generalized	ADJ
gujaf-198	90	9	least	least	ADJ
gujaf-198	90	10	squares	square	NOUN
gujaf-198	90	11	(	(	PUNCT
gujaf-198	90	12	fgls	fgls	NUM
gujaf-198	90	13	)	)	PUNCT
gujaf-198	90	14	analysis	analysis	NOUN
gujaf-198	90	15	were	be	AUX
gujaf-198	90	16	used	use	VERB
gujaf-198	90	17	.	.	PUNCT
gujaf-198	91	1	it	it	PRON
gujaf-198	91	2	was	be	AUX
gujaf-198	91	3	found	find	VERB
gujaf-198	91	4	that	that	SCONJ
gujaf-198	91	5	dp	dp	PROPN
gujaf-198	91	6	,	,	PUNCT
gujaf-198	91	7	dpr	dpr	PROPN
gujaf-198	91	8	,	,	PUNCT
gujaf-198	91	9	and	and	CCONJ
gujaf-198	91	10	dy	dy	NOUN
gujaf-198	91	11	are	be	AUX
gujaf-198	91	12	statistically	statistically	ADV
gujaf-198	91	13	significant	significant	ADJ
gujaf-198	91	14	to	to	PART
gujaf-198	91	15	influence	influence	VERB
gujaf-198	91	16	tq	tq	ADP
gujaf-198	91	17	.	.	PUNCT
gujaf-198	92	1	while	while	SCONJ
gujaf-198	92	2	mps	mps	PROPN
gujaf-198	92	3	was	be	AUX
gujaf-198	92	4	only	only	ADV
gujaf-198	92	5	influenced	influence	VERB
gujaf-198	92	6	by	by	ADP
gujaf-198	92	7	dp	dp	PROPN
gujaf-198	92	8	and	and	CCONJ
gujaf-198	92	9	dy	dy	NOUN
gujaf-198	92	10	.	.	PUNCT
gujaf-198	93	1	it	it	PRON
gujaf-198	93	2	was	be	AUX
gujaf-198	93	3	also	also	ADV
gujaf-198	93	4	found	find	VERB
gujaf-198	93	5	that	that	SCONJ
gujaf-198	93	6	io	io	PROPN
gujaf-198	93	7	did	do	AUX
gujaf-198	93	8	not	not	PART
gujaf-198	93	9	moderate	moderate	VERB
gujaf-198	93	10	the	the	DET
gujaf-198	93	11	relationship	relationship	NOUN
gujaf-198	93	12	between	between	ADP
gujaf-198	93	13	dividend	dividend	NOUN
gujaf-198	93	14	policy	policy	NOUN
gujaf-198	93	15	and	and	CCONJ
gujaf-198	93	16	firm	firm	ADJ
gujaf-198	93	17	value	value	NOUN
gujaf-198	93	18	.	.	PUNCT
gujaf-198	94	1	it	it	PRON
gujaf-198	94	2	is	be	AUX
gujaf-198	94	3	recommended	recommend	VERB
gujaf-198	94	4	that	that	SCONJ
gujaf-198	94	5	the	the	DET
gujaf-198	94	6	management	management	NOUN
gujaf-198	94	7	of	of	ADP
gujaf-198	94	8	corporations	corporation	NOUN
gujaf-198	94	9	should	should	AUX
gujaf-198	94	10	put	put	VERB
gujaf-198	94	11	measures	measure	NOUN
gujaf-198	94	12	in	in	ADP
gujaf-198	94	13	place	place	NOUN
gujaf-198	94	14	that	that	PRON
gujaf-198	94	15	will	will	AUX
gujaf-198	94	16	increase	increase	VERB
gujaf-198	94	17	revenue	revenue	NOUN
gujaf-198	94	18	and	and	CCONJ
gujaf-198	94	19	decrease	decrease	NOUN
gujaf-198	94	20	expenses	expense	NOUN
gujaf-198	94	21	so	so	SCONJ
gujaf-198	94	22	that	that	SCONJ
gujaf-198	94	23	regular	regular	ADJ
gujaf-198	94	24	dividend	dividend	NOUN
gujaf-198	94	25	payments	payment	NOUN
gujaf-198	94	26	could	could	AUX
gujaf-198	94	27	be	be	AUX
gujaf-198	94	28	maintained	maintain	VERB
gujaf-198	94	29	.	.	PUNCT
gujaf-198	95	1	key	key	ADJ
gujaf-198	95	2	words	word	NOUN
gujaf-198	95	3	:	:	PUNCT
gujaf-198	95	4	dividend	dividend	NOUN
gujaf-198	95	5	per	per	ADP
gujaf-198	95	6	share	share	NOUN
gujaf-198	95	7	,	,	PUNCT
gujaf-198	95	8	dividend	dividend	VERB
gujaf-198	95	9	payout	payout	NOUN
gujaf-198	95	10	ratio	ratio	NOUN
gujaf-198	95	11	,	,	PUNCT
gujaf-198	95	12	dividend	dividend	NOUN
gujaf-198	95	13	yield	yield	NOUN
gujaf-198	95	14	,	,	PUNCT
gujaf-198	95	15	tobins	tobin	VERB
gujaf-198	95	16	’	'	PUNCT
gujaf-198	95	17	q	q	NOUN
gujaf-198	95	18	,	,	PUNCT
gujaf-198	95	19	market	market	NOUN
gujaf-198	95	20	price	price	NOUN
gujaf-198	95	21	per	per	ADP
gujaf-198	95	22	share	share	NOUN
gujaf-198	95	23	,	,	PUNCT
gujaf-198	95	24	investment	investment	NOUN
gujaf-198	95	25	opportunity	opportunity	NOUN
gujaf-198	95	26	.	.	PUNCT
gujaf-198	96	1	https://doi.org/10.57233/gujaf.v4i1.198	https://doi.org/10.57233/gujaf.v4i1.198	VERB
gujaf-198	96	2	1	1	NUM
gujaf-198	96	3	.	.	PUNCT
gujaf-198	96	4	introduction	introduction	NOUN
gujaf-198	96	5	according	accord	VERB
gujaf-198	96	6	to	to	ADP
gujaf-198	96	7	putu	putu	PROPN
gujaf-198	96	8	et	et	PROPN
gujaf-198	96	9	al	al	PROPN
gujaf-198	96	10	.	.	PROPN
gujaf-198	97	1	(	(	PUNCT
gujaf-198	97	2	2014	2014	NUM
gujaf-198	97	3	)	)	PUNCT
gujaf-198	97	4	,	,	PUNCT
gujaf-198	97	5	how	how	SCONJ
gujaf-198	97	6	investors	investor	NOUN
gujaf-198	97	7	perceive	perceive	VERB
gujaf-198	97	8	a	a	DET
gujaf-198	97	9	company	company	NOUN
gujaf-198	97	10	is	be	AUX
gujaf-198	97	11	linked	link	VERB
gujaf-198	97	12	to	to	ADP
gujaf-198	97	13	its	its	PRON
gujaf-198	97	14	value	value	NOUN
gujaf-198	97	15	,	,	PUNCT
gujaf-198	97	16	which	which	PRON
gujaf-198	97	17	is	be	AUX
gujaf-198	97	18	directly	directly	ADV
gujaf-198	97	19	tied	tie	VERB
gujaf-198	97	20	to	to	ADP
gujaf-198	97	21	stock	stock	NOUN
gujaf-198	97	22	prices	price	NOUN
gujaf-198	97	23	.	.	PUNCT
gujaf-198	98	1	the	the	DET
gujaf-198	98	2	company	company	NOUN
gujaf-198	98	3	's	's	PART
gujaf-198	98	4	principal	principal	ADJ
gujaf-198	98	5	goal	goal	NOUN
gujaf-198	98	6	is	be	AUX
gujaf-198	98	7	to	to	PART
gujaf-198	98	8	maximize	maximize	VERB
gujaf-198	98	9	its	its	PRON
gujaf-198	98	10	value	value	NOUN
gujaf-198	98	11	,	,	PUNCT
gujaf-198	98	12	which	which	PRON
gujaf-198	98	13	also	also	ADV
gujaf-198	98	14	affects	affect	VERB
gujaf-198	98	15	the	the	DET
gujaf-198	98	16	level	level	NOUN
gujaf-198	98	17	of	of	ADP
gujaf-198	98	18	shareholder	shareholder	NOUN
gujaf-198	98	19	prosperity	prosperity	NOUN
gujaf-198	98	20	.	.	PUNCT
gujaf-198	99	1	the	the	DET
gujaf-198	99	2	share	share	NOUN
gujaf-198	99	3	price	price	NOUN
gujaf-198	99	4	may	may	AUX
gujaf-198	99	5	be	be	AUX
gujaf-198	99	6	seen	see	VERB
gujaf-198	99	7	as	as	ADP
gujaf-198	99	8	the	the	DET
gujaf-198	99	9	market	market	NOUN
gujaf-198	99	10	value	value	NOUN
gujaf-198	99	11	of	of	ADP
gujaf-198	99	12	the	the	DET
gujaf-198	99	13	firm	firm	NOUN
gujaf-198	99	14	that	that	PRON
gujaf-198	99	15	can	can	AUX
gujaf-198	99	16	benefit	benefit	VERB
gujaf-198	99	17	the	the	DET
gujaf-198	99	18	shareholder	shareholder	NOUN
gujaf-198	99	19	;	;	PUNCT
gujaf-198	99	20	as	as	ADP
gujaf-198	99	21	a	a	DET
gujaf-198	99	22	result	result	NOUN
gujaf-198	99	23	,	,	PUNCT
gujaf-198	99	24	an	an	DET
gujaf-198	99	25	increase	increase	NOUN
gujaf-198	99	26	in	in	ADP
gujaf-198	99	27	a	a	DET
gujaf-198	99	28	company	company	NOUN
gujaf-198	99	29	's	's	PART
gujaf-198	99	30	share	share	NOUN
gujaf-198	99	31	price	price	NOUN
gujaf-198	99	32	raises	raise	VERB
gujaf-198	99	33	the	the	DET
gujaf-198	99	34	welfare	welfare	NOUN
gujaf-198	99	35	of	of	ADP
gujaf-198	99	36	its	its	PRON
gujaf-198	99	37	shareholders	shareholder	NOUN
gujaf-198	99	38	.	.	PUNCT
gujaf-198	100	1	it	it	PRON
gujaf-198	100	2	's	be	AUX
gujaf-198	100	3	essential	essential	ADJ
gujaf-198	100	4	to	to	PART
gujaf-198	100	5	enhance	enhance	VERB
gujaf-198	100	6	corporate	corporate	ADJ
gujaf-198	100	7	value	value	NOUN
gujaf-198	100	8	as	as	SCONJ
gujaf-198	100	9	it	it	PRON
gujaf-198	100	10	also	also	ADV
gujaf-198	100	11	means	mean	VERB
gujaf-198	100	12	increasing	increase	VERB
gujaf-198	100	13	shareholder	shareholder	NOUN
gujaf-198	100	14	wealth	wealth	NOUN
gujaf-198	100	15	,	,	PUNCT
gujaf-198	100	16	which	which	PRON
gujaf-198	100	17	is	be	AUX
gujaf-198	100	18	the	the	DET
gujaf-198	100	19	primary	primary	ADJ
gujaf-198	100	20	objective	objective	NOUN
gujaf-198	100	21	of	of	ADP
gujaf-198	100	22	the	the	DET
gujaf-198	100	23	company	company	NOUN
gujaf-198	100	24	(	(	PUNCT
gujaf-198	100	25	ibrahim	ibrahim	PROPN
gujaf-198	100	26	,	,	PUNCT
gujaf-198	100	27	2020	2020	NUM
gujaf-198	100	28	)	)	PUNCT
gujaf-198	100	29	.	.	PUNCT
gujaf-198	101	1	a	a	DET
gujaf-198	101	2	firm	firm	NOUN
gujaf-198	101	3	's	's	PART
gujaf-198	101	4	value	value	NOUN
gujaf-198	101	5	(	(	PUNCT
gujaf-198	101	6	fv	fv	X
gujaf-198	101	7	)	)	PUNCT
gujaf-198	101	8	can	can	AUX
gujaf-198	101	9	be	be	AUX
gujaf-198	101	10	influenced	influence	VERB
gujaf-198	101	11	by	by	ADP
gujaf-198	101	12	several	several	ADJ
gujaf-198	101	13	factors	factor	NOUN
gujaf-198	101	14	,	,	PUNCT
gujaf-198	101	15	including	include	VERB
gujaf-198	101	16	the	the	DET
gujaf-198	101	17	dividend	dividend	NOUN
gujaf-198	101	18	policy	policy	NOUN
gujaf-198	101	19	(	(	PUNCT
gujaf-198	101	20	dp	dp	NOUN
gujaf-198	101	21	)	)	PUNCT
gujaf-198	101	22	(	(	PUNCT
gujaf-198	101	23	setiyawati	setiyawati	PROPN
gujaf-198	101	24	et	et	PROPN
gujaf-198	101	25	al	al	PROPN
gujaf-198	101	26	.	.	PROPN
gujaf-198	101	27	,	,	PUNCT
gujaf-198	101	28	2017	2017	NUM
gujaf-198	101	29	)	)	PUNCT
gujaf-198	101	30	.	.	PUNCT
gujaf-198	102	1	the	the	DET
gujaf-198	102	2	focus	focus	NOUN
gujaf-198	102	3	of	of	ADP
gujaf-198	102	4	the	the	DET
gujaf-198	102	5	dp	dp	NOUN
gujaf-198	102	6	is	be	AUX
gujaf-198	102	7	to	to	PART
gujaf-198	102	8	determine	determine	VERB
gujaf-198	102	9	the	the	DET
gujaf-198	102	10	portion	portion	NOUN
gujaf-198	102	11	mailto:abubakar2235@gmail.com	mailto:abubakar2235@gmail.com	PROPN
gujaf-198	102	12	gusau	gusau	PROPN
gujaf-198	102	13	journal	journal	PROPN
gujaf-198	102	14	of	of	ADP
gujaf-198	102	15	accounting	accounting	NOUN
gujaf-198	102	16	and	and	CCONJ
gujaf-198	102	17	finance	finance	NOUN
gujaf-198	102	18	,	,	PUNCT
gujaf-198	102	19	vol	vol	NOUN
gujaf-198	102	20	.	.	PROPN
gujaf-198	102	21	4	4	NUM
gujaf-198	102	22	,	,	PUNCT
gujaf-198	102	23	issue	issue	NOUN
gujaf-198	102	24	1	1	NUM
gujaf-198	102	25	,	,	PUNCT
gujaf-198	102	26	april	april	PROPN
gujaf-198	102	27	,	,	PUNCT
gujaf-198	102	28	2023	2023	NUM
gujaf-198	102	29	19	19	NUM
gujaf-198	102	30	of	of	ADP
gujaf-198	102	31	earnings	earning	NOUN
gujaf-198	102	32	that	that	PRON
gujaf-198	102	33	should	should	AUX
gujaf-198	102	34	be	be	AUX
gujaf-198	102	35	disbursed	disburse	VERB
gujaf-198	102	36	as	as	ADP
gujaf-198	102	37	dividends	dividend	NOUN
gujaf-198	102	38	to	to	ADP
gujaf-198	102	39	investors	investor	NOUN
gujaf-198	102	40	and	and	CCONJ
gujaf-198	102	41	the	the	DET
gujaf-198	102	42	portion	portion	NOUN
gujaf-198	102	43	that	that	PRON
gujaf-198	102	44	should	should	AUX
gujaf-198	102	45	be	be	AUX
gujaf-198	102	46	kept	keep	VERB
gujaf-198	102	47	for	for	ADP
gujaf-198	102	48	reinvestment	reinvestment	NOUN
gujaf-198	102	49	.	.	PUNCT
gujaf-198	103	1	the	the	DET
gujaf-198	103	2	development	development	NOUN
gujaf-198	103	3	of	of	ADP
gujaf-198	103	4	the	the	DET
gujaf-198	103	5	dp	dp	NOUN
gujaf-198	103	6	is	be	AUX
gujaf-198	103	7	heavily	heavily	ADV
gujaf-198	103	8	influenced	influence	VERB
gujaf-198	103	9	by	by	ADP
gujaf-198	103	10	the	the	DET
gujaf-198	103	11	available	available	ADJ
gujaf-198	103	12	investment	investment	NOUN
gujaf-198	103	13	opportunities	opportunity	NOUN
gujaf-198	103	14	and	and	CCONJ
gujaf-198	103	15	dividend	dividend	NOUN
gujaf-198	103	16	value	value	NOUN
gujaf-198	103	17	of	of	ADP
gujaf-198	103	18	the	the	DET
gujaf-198	103	19	company	company	NOUN
gujaf-198	103	20	.	.	PUNCT
gujaf-198	104	1	therefore	therefore	ADV
gujaf-198	104	2	,	,	PUNCT
gujaf-198	104	3	it	it	PRON
gujaf-198	104	4	’s	’	VERB
gujaf-198	104	5	critical	critical	ADJ
gujaf-198	104	6	financial	financial	ADJ
gujaf-198	104	7	decisions	decision	NOUN
gujaf-198	104	8	that	that	PRON
gujaf-198	104	9	will	will	AUX
gujaf-198	104	10	have	have	VERB
gujaf-198	104	11	a	a	DET
gujaf-198	104	12	significant	significant	ADJ
gujaf-198	104	13	impact	impact	NOUN
gujaf-198	104	14	on	on	ADP
gujaf-198	104	15	a	a	DET
gujaf-198	104	16	company	company	NOUN
gujaf-198	104	17	's	's	PART
gujaf-198	104	18	profitability	profitability	NOUN
gujaf-198	104	19	.	.	PUNCT
gujaf-198	105	1	it	it	PRON
gujaf-198	105	2	is	be	AUX
gujaf-198	105	3	a	a	DET
gujaf-198	105	4	plan	plan	NOUN
gujaf-198	105	5	that	that	PRON
gujaf-198	105	6	guides	guide	VERB
gujaf-198	105	7	management	management	NOUN
gujaf-198	105	8	on	on	ADP
gujaf-198	105	9	how	how	SCONJ
gujaf-198	105	10	to	to	PART
gujaf-198	105	11	distribute	distribute	VERB
gujaf-198	105	12	the	the	DET
gujaf-198	105	13	company	company	NOUN
gujaf-198	105	14	’s	’s	PART
gujaf-198	105	15	returns	return	NOUN
gujaf-198	105	16	to	to	ADP
gujaf-198	105	17	stockholders	stockholder	NOUN
gujaf-198	105	18	through	through	ADP
gujaf-198	105	19	various	various	ADJ
gujaf-198	105	20	forms	form	NOUN
gujaf-198	105	21	of	of	ADP
gujaf-198	105	22	dividends	dividend	NOUN
gujaf-198	105	23	over	over	ADP
gujaf-198	105	24	a	a	DET
gujaf-198	105	25	set	set	ADJ
gujaf-198	105	26	period	period	NOUN
gujaf-198	105	27	(	(	PUNCT
gujaf-198	105	28	kehinde	kehinde	PROPN
gujaf-198	105	29	&	&	CCONJ
gujaf-198	105	30	abiola	abiola	PROPN
gujaf-198	105	31	,	,	PUNCT
gujaf-198	105	32	2001	2001	NUM
gujaf-198	105	33	)	)	PUNCT
gujaf-198	105	34	.	.	PUNCT
gujaf-198	106	1	however	however	ADV
gujaf-198	106	2	,	,	PUNCT
gujaf-198	106	3	previous	previous	ADJ
gujaf-198	106	4	literature	literature	NOUN
gujaf-198	106	5	states	state	NOUN
gujaf-198	106	6	that	that	SCONJ
gujaf-198	106	7	companies	company	NOUN
gujaf-198	106	8	delay	delay	VERB
gujaf-198	106	9	distribution	distribution	NOUN
gujaf-198	106	10	of	of	ADP
gujaf-198	106	11	dividends	dividend	NOUN
gujaf-198	106	12	due	due	ADP
gujaf-198	106	13	to	to	ADP
gujaf-198	106	14	investment	investment	NOUN
gujaf-198	106	15	opportunities	opportunity	NOUN
gujaf-198	106	16	(	(	PUNCT
gujaf-198	106	17	io	io	NOUN
gujaf-198	106	18	)	)	PUNCT
gujaf-198	106	19	(	(	PUNCT
gujaf-198	106	20	abo	abo	NOUN
gujaf-198	106	21	and	and	CCONJ
gujaf-198	106	22	bokpin	bokpin	NOUN
gujaf-198	106	23	,	,	PUNCT
gujaf-198	106	24	2010	2010	NUM
gujaf-198	106	25	;	;	PUNCT
gujaf-198	106	26	subramaniam	subramaniam	PROPN
gujaf-198	106	27	et	et	PROPN
gujaf-198	106	28	al	al	PROPN
gujaf-198	106	29	.	.	PROPN
gujaf-198	106	30	,	,	PUNCT
gujaf-198	106	31	2011	2011	NUM
gujaf-198	106	32	;	;	PUNCT
gujaf-198	106	33	subramaniam	subramaniam	PROPN
gujaf-198	106	34	and	and	CCONJ
gujaf-198	106	35	shaiban	shaiban	ADJ
gujaf-198	106	36	,	,	PUNCT
gujaf-198	106	37	2011	2011	NUM
gujaf-198	106	38	)	)	PUNCT
gujaf-198	106	39	.	.	PUNCT
gujaf-198	107	1	according	accord	VERB
gujaf-198	107	2	to	to	ADP
gujaf-198	107	3	jones	jones	PROPN
gujaf-198	107	4	and	and	CCONJ
gujaf-198	107	5	sharma	sharma	PROPN
gujaf-198	107	6	(	(	PUNCT
gujaf-198	107	7	2001	2001	NUM
gujaf-198	107	8	)	)	PUNCT
gujaf-198	107	9	,	,	PUNCT
gujaf-198	107	10	a	a	DET
gujaf-198	107	11	firm	firm	NOUN
gujaf-198	107	12	’s	’s	PART
gujaf-198	107	13	investments	investment	NOUN
gujaf-198	107	14	or	or	CCONJ
gujaf-198	107	15	options	option	NOUN
gujaf-198	107	16	to	to	PART
gujaf-198	107	17	grow	grow	VERB
gujaf-198	107	18	constitute	constitute	VERB
gujaf-198	107	19	the	the	DET
gujaf-198	107	20	investment	investment	NOUN
gujaf-198	107	21	opportunity	opportunity	NOUN
gujaf-198	107	22	set	set	NOUN
gujaf-198	107	23	(	(	PUNCT
gujaf-198	107	24	ios	ios	PROPN
gujaf-198	107	25	)	)	PUNCT
gujaf-198	107	26	of	of	ADP
gujaf-198	107	27	that	that	DET
gujaf-198	107	28	firm	firm	NOUN
gujaf-198	107	29	.	.	PUNCT
gujaf-198	108	1	myers	myers	PROPN
gujaf-198	108	2	(	(	PUNCT
gujaf-198	108	3	1977	1977	NUM
gujaf-198	108	4	)	)	PUNCT
gujaf-198	108	5	explains	explain	VERB
gujaf-198	108	6	an	an	DET
gujaf-198	108	7	io	io	NOUN
gujaf-198	108	8	as	as	ADP
gujaf-198	108	9	any	any	DET
gujaf-198	108	10	potentially	potentially	ADV
gujaf-198	108	11	profitable	profitable	ADJ
gujaf-198	108	12	investment	investment	NOUN
gujaf-198	108	13	with	with	ADP
gujaf-198	108	14	the	the	DET
gujaf-198	108	15	prospect	prospect	NOUN
gujaf-198	108	16	of	of	ADP
gujaf-198	108	17	providing	provide	VERB
gujaf-198	108	18	an	an	DET
gujaf-198	108	19	economic	economic	ADJ
gujaf-198	108	20	return	return	NOUN
gujaf-198	108	21	that	that	PRON
gujaf-198	108	22	has	have	VERB
gujaf-198	108	23	yet	yet	ADV
gujaf-198	108	24	to	to	PART
gujaf-198	108	25	be	be	AUX
gujaf-198	108	26	realized	realize	VERB
gujaf-198	108	27	by	by	ADP
gujaf-198	108	28	the	the	DET
gujaf-198	108	29	firm	firm	NOUN
gujaf-198	108	30	.	.	PUNCT
gujaf-198	109	1	therefore	therefore	ADV
gujaf-198	109	2	,	,	PUNCT
gujaf-198	109	3	an	an	DET
gujaf-198	109	4	io	io	PROPN
gujaf-198	109	5	is	be	AUX
gujaf-198	109	6	the	the	DET
gujaf-198	109	7	part	part	NOUN
gujaf-198	109	8	of	of	ADP
gujaf-198	109	9	the	the	DET
gujaf-198	109	10	value	value	NOUN
gujaf-198	109	11	of	of	ADP
gujaf-198	109	12	a	a	DET
gujaf-198	109	13	firm	firm	NOUN
gujaf-198	109	14	that	that	PRON
gujaf-198	109	15	results	result	VERB
gujaf-198	109	16	from	from	ADP
gujaf-198	109	17	the	the	DET
gujaf-198	109	18	option	option	NOUN
gujaf-198	109	19	to	to	PART
gujaf-198	109	20	make	make	VERB
gujaf-198	109	21	a	a	DET
gujaf-198	109	22	future	future	ADJ
gujaf-198	109	23	investment	investment	NOUN
gujaf-198	109	24	(	(	PUNCT
gujaf-198	109	25	smith	smith	PROPN
gujaf-198	109	26	&	&	CCONJ
gujaf-198	109	27	watts	watts	PROPN
gujaf-198	109	28	,	,	PUNCT
gujaf-198	109	29	1992	1992	NUM
gujaf-198	109	30	)	)	PUNCT
gujaf-198	109	31	.	.	PUNCT
gujaf-198	110	1	the	the	DET
gujaf-198	110	2	dp	dp	NOUN
gujaf-198	110	3	of	of	ADP
gujaf-198	110	4	a	a	DET
gujaf-198	110	5	company	company	NOUN
gujaf-198	110	6	will	will	AUX
gujaf-198	110	7	be	be	AUX
gujaf-198	110	8	influenced	influence	VERB
gujaf-198	110	9	,	,	PUNCT
gujaf-198	110	10	to	to	ADP
gujaf-198	110	11	a	a	DET
gujaf-198	110	12	large	large	ADJ
gujaf-198	110	13	extent	extent	NOUN
gujaf-198	110	14	,	,	PUNCT
gujaf-198	110	15	by	by	ADP
gujaf-198	110	16	the	the	DET
gujaf-198	110	17	io	io	X
gujaf-198	110	18	available	available	ADJ
gujaf-198	110	19	to	to	ADP
gujaf-198	110	20	that	that	DET
gujaf-198	110	21	company	company	NOUN
gujaf-198	110	22	because	because	SCONJ
gujaf-198	110	23	they	they	PRON
gujaf-198	110	24	will	will	AUX
gujaf-198	110	25	determine	determine	VERB
gujaf-198	110	26	the	the	DET
gujaf-198	110	27	amount	amount	NOUN
gujaf-198	110	28	of	of	ADP
gujaf-198	110	29	funds	fund	NOUN
gujaf-198	110	30	that	that	PRON
gujaf-198	110	31	will	will	AUX
gujaf-198	110	32	be	be	AUX
gujaf-198	110	33	available	available	ADJ
gujaf-198	110	34	for	for	ADP
gujaf-198	110	35	distribution	distribution	NOUN
gujaf-198	110	36	as	as	ADP
gujaf-198	110	37	a	a	DET
gujaf-198	110	38	dividend	dividend	NOUN
gujaf-198	110	39	(	(	PUNCT
gujaf-198	110	40	brigham	brigham	PROPN
gujaf-198	110	41	&	&	CCONJ
gujaf-198	110	42	houston	houston	PROPN
gujaf-198	110	43	,	,	PUNCT
gujaf-198	110	44	2016	2016	NUM
gujaf-198	110	45	)	)	PUNCT
gujaf-198	110	46	.	.	PUNCT
gujaf-198	111	1	the	the	DET
gujaf-198	111	2	amount	amount	NOUN
gujaf-198	111	3	of	of	ADP
gujaf-198	111	4	dividend	dividend	NOUN
gujaf-198	111	5	to	to	PART
gujaf-198	111	6	be	be	AUX
gujaf-198	111	7	paid	pay	VERB
gujaf-198	111	8	by	by	ADP
gujaf-198	111	9	a	a	DET
gujaf-198	111	10	company	company	NOUN
gujaf-198	111	11	would	would	AUX
gujaf-198	111	12	be	be	AUX
gujaf-198	111	13	determined	determine	VERB
gujaf-198	111	14	by	by	ADP
gujaf-198	111	15	the	the	DET
gujaf-198	111	16	number	number	NOUN
gujaf-198	111	17	of	of	ADP
gujaf-198	111	18	potentially	potentially	ADV
gujaf-198	111	19	profitable	profitable	ADJ
gujaf-198	111	20	investments	investment	NOUN
gujaf-198	111	21	that	that	PRON
gujaf-198	111	22	are	be	AUX
gujaf-198	111	23	available	available	ADJ
gujaf-198	111	24	to	to	ADP
gujaf-198	111	25	the	the	DET
gujaf-198	111	26	company	company	NOUN
gujaf-198	111	27	.	.	PUNCT
gujaf-198	112	1	companies	company	NOUN
gujaf-198	112	2	will	will	AUX
gujaf-198	112	3	pay	pay	VERB
gujaf-198	112	4	a	a	DET
gujaf-198	112	5	small	small	ADJ
gujaf-198	112	6	portion	portion	NOUN
gujaf-198	112	7	of	of	ADP
gujaf-198	112	8	their	their	PRON
gujaf-198	112	9	earnings	earning	NOUN
gujaf-198	112	10	as	as	ADP
gujaf-198	112	11	dividends	dividend	NOUN
gujaf-198	112	12	when	when	SCONJ
gujaf-198	112	13	they	they	PRON
gujaf-198	112	14	have	have	VERB
gujaf-198	112	15	many	many	ADJ
gujaf-198	112	16	potential	potential	ADJ
gujaf-198	112	17	profitable	profitable	ADJ
gujaf-198	112	18	investments	investment	NOUN
gujaf-198	112	19	(	(	PUNCT
gujaf-198	112	20	myers	myers	PROPN
gujaf-198	112	21	&	&	CCONJ
gujaf-198	112	22	majluf	majluf	PROPN
gujaf-198	112	23	,	,	PUNCT
gujaf-198	112	24	1984	1984	NUM
gujaf-198	112	25	)	)	PUNCT
gujaf-198	112	26	.	.	PUNCT
gujaf-198	113	1	as	as	SCONJ
gujaf-198	113	2	asserted	assert	VERB
gujaf-198	113	3	by	by	ADP
gujaf-198	113	4	jensen	jensen	PROPN
gujaf-198	113	5	(	(	PUNCT
gujaf-198	113	6	1986	1986	NUM
gujaf-198	113	7	)	)	PUNCT
gujaf-198	113	8	,	,	PUNCT
gujaf-198	113	9	companies	company	NOUN
gujaf-198	113	10	will	will	AUX
gujaf-198	113	11	rather	rather	ADV
gujaf-198	113	12	use	use	VERB
gujaf-198	113	13	their	their	PRON
gujaf-198	113	14	internal	internal	ADJ
gujaf-198	113	15	resources	resource	NOUN
gujaf-198	113	16	to	to	PART
gujaf-198	113	17	take	take	VERB
gujaf-198	113	18	advantage	advantage	NOUN
gujaf-198	113	19	of	of	ADP
gujaf-198	113	20	available	available	ADJ
gujaf-198	113	21	io	io	PROPN
gujaf-198	113	22	than	than	SCONJ
gujaf-198	113	23	use	use	VERB
gujaf-198	113	24	external	external	ADJ
gujaf-198	113	25	resources	resource	NOUN
gujaf-198	113	26	,	,	PUNCT
gujaf-198	113	27	which	which	PRON
gujaf-198	113	28	are	be	AUX
gujaf-198	113	29	more	more	ADV
gujaf-198	113	30	expensive	expensive	ADJ
gujaf-198	113	31	.	.	PUNCT
gujaf-198	114	1	this	this	PRON
gujaf-198	114	2	would	would	AUX
gujaf-198	114	3	no	no	ADV
gujaf-198	114	4	doubt	doubt	ADV
gujaf-198	114	5	reduce	reduce	VERB
gujaf-198	114	6	the	the	DET
gujaf-198	114	7	fund	fund	NOUN
gujaf-198	114	8	that	that	PRON
gujaf-198	114	9	would	would	AUX
gujaf-198	114	10	otherwise	otherwise	ADV
gujaf-198	114	11	be	be	AUX
gujaf-198	114	12	paid	pay	VERB
gujaf-198	114	13	out	out	ADP
gujaf-198	114	14	as	as	ADP
gujaf-198	114	15	dividend	dividend	NOUN
gujaf-198	114	16	.	.	PUNCT
gujaf-198	115	1	previous	previous	ADJ
gujaf-198	115	2	studies	study	NOUN
gujaf-198	115	3	conducted	conduct	VERB
gujaf-198	115	4	on	on	ADP
gujaf-198	115	5	dp	dp	NOUN
gujaf-198	115	6	usually	usually	ADV
gujaf-198	115	7	focus	focus	VERB
gujaf-198	115	8	on	on	ADP
gujaf-198	115	9	the	the	DET
gujaf-198	115	10	direct	direct	ADJ
gujaf-198	115	11	impact	impact	NOUN
gujaf-198	115	12	of	of	ADP
gujaf-198	115	13	dp	dp	NOUN
gujaf-198	115	14	on	on	ADP
gujaf-198	115	15	fv	fv	PROPN
gujaf-198	115	16	.	.	PROPN
gujaf-198	115	17	mixed	mixed	ADJ
gujaf-198	115	18	results	result	NOUN
gujaf-198	115	19	were	be	AUX
gujaf-198	115	20	obtained	obtain	VERB
gujaf-198	115	21	by	by	ADP
gujaf-198	115	22	different	different	ADJ
gujaf-198	115	23	researchers	researcher	NOUN
gujaf-198	115	24	.	.	PUNCT
gujaf-198	116	1	some	some	DET
gujaf-198	116	2	studies	study	NOUN
gujaf-198	116	3	found	find	VERB
gujaf-198	116	4	a	a	DET
gujaf-198	116	5	significant	significant	ADJ
gujaf-198	116	6	influence	influence	NOUN
gujaf-198	116	7	between	between	ADP
gujaf-198	116	8	dp	dp	PROPN
gujaf-198	116	9	and	and	CCONJ
gujaf-198	116	10	fv	fv	PROPN
gujaf-198	116	11	(	(	PUNCT
gujaf-198	116	12	amollo	amollo	PROPN
gujaf-198	116	13	,	,	PUNCT
gujaf-198	116	14	2016	2016	NUM
gujaf-198	116	15	;	;	PUNCT
gujaf-198	116	16	budagaga	budagaga	NOUN
gujaf-198	116	17	,	,	PUNCT
gujaf-198	116	18	2017	2017	NUM
gujaf-198	116	19	;	;	PUNCT
gujaf-198	116	20	anton	anton	NOUN
gujaf-198	116	21	,	,	PUNCT
gujaf-198	116	22	2017	2017	NUM
gujaf-198	116	23	;	;	PUNCT
gujaf-198	116	24	safitri	safitri	PROPN
gujaf-198	116	25	et	et	PROPN
gujaf-198	116	26	al	al	PROPN
gujaf-198	116	27	.	.	PROPN
gujaf-198	116	28	,	,	PUNCT
gujaf-198	116	29	2020	2020	NUM
gujaf-198	116	30	)	)	PUNCT
gujaf-198	116	31	.	.	PUNCT
gujaf-198	117	1	other	other	ADJ
gujaf-198	117	2	researchers	researcher	NOUN
gujaf-198	117	3	(	(	PUNCT
gujaf-198	117	4	like	like	ADP
gujaf-198	117	5	emeni	emeni	NOUN
gujaf-198	117	6	and	and	CCONJ
gujaf-198	117	7	ogbulu	ogbulu	ADJ
gujaf-198	117	8	,	,	PUNCT
gujaf-198	117	9	2015	2015	NUM
gujaf-198	117	10	;	;	PUNCT
gujaf-198	117	11	rehman	rehman	NOUN
gujaf-198	117	12	,	,	PUNCT
gujaf-198	117	13	2016	2016	NUM
gujaf-198	117	14	;	;	PUNCT
gujaf-198	117	15	husain	husain	PROPN
gujaf-198	117	16	and	and	CCONJ
gujaf-198	117	17	sunardi	sunardi	PROPN
gujaf-198	117	18	,	,	PUNCT
gujaf-198	117	19	2020	2020	NUM
gujaf-198	117	20	)	)	PUNCT
gujaf-198	117	21	found	find	VERB
gujaf-198	117	22	insignificant	insignificant	ADJ
gujaf-198	117	23	effects	effect	NOUN
gujaf-198	117	24	.	.	PUNCT
gujaf-198	118	1	the	the	DET
gujaf-198	118	2	inconsistency	inconsistency	NOUN
gujaf-198	118	3	in	in	ADP
gujaf-198	118	4	the	the	DET
gujaf-198	118	5	results	result	NOUN
gujaf-198	118	6	shows	show	VERB
gujaf-198	118	7	that	that	SCONJ
gujaf-198	118	8	there	there	PRON
gujaf-198	118	9	is	be	VERB
gujaf-198	118	10	a	a	DET
gujaf-198	118	11	need	need	NOUN
gujaf-198	118	12	for	for	ADP
gujaf-198	118	13	moderation	moderation	NOUN
gujaf-198	118	14	to	to	PART
gujaf-198	118	15	see	see	VERB
gujaf-198	118	16	if	if	SCONJ
gujaf-198	118	17	the	the	DET
gujaf-198	118	18	direction	direction	NOUN
gujaf-198	118	19	of	of	ADP
gujaf-198	118	20	the	the	DET
gujaf-198	118	21	result	result	NOUN
gujaf-198	118	22	could	could	AUX
gujaf-198	118	23	be	be	AUX
gujaf-198	118	24	changed	change	VERB
gujaf-198	118	25	.	.	PUNCT
gujaf-198	119	1	hence	hence	ADV
gujaf-198	119	2	,	,	PUNCT
gujaf-198	119	3	the	the	DET
gujaf-198	119	4	present	present	ADJ
gujaf-198	119	5	study	study	NOUN
gujaf-198	119	6	will	will	AUX
gujaf-198	119	7	use	use	VERB
gujaf-198	119	8	io	io	NOUN
gujaf-198	119	9	as	as	ADP
gujaf-198	119	10	a	a	DET
gujaf-198	119	11	moderating	moderate	VERB
gujaf-198	119	12	variable	variable	NOUN
gujaf-198	119	13	to	to	PART
gujaf-198	119	14	moderate	moderate	VERB
gujaf-198	119	15	the	the	DET
gujaf-198	119	16	relationship	relationship	NOUN
gujaf-198	119	17	between	between	ADP
gujaf-198	119	18	dp	dp	NOUN
gujaf-198	119	19	and	and	CCONJ
gujaf-198	119	20	fv	fv	PROPN
gujaf-198	119	21	as	as	SCONJ
gujaf-198	119	22	used	use	VERB
gujaf-198	119	23	by	by	ADP
gujaf-198	119	24	yustisiana	yustisiana	PROPN
gujaf-198	119	25	(	(	PUNCT
gujaf-198	119	26	2017	2017	NUM
gujaf-198	119	27	)	)	PUNCT
gujaf-198	119	28	.	.	PUNCT
gujaf-198	120	1	the	the	DET
gujaf-198	120	2	non	non	ADJ
gujaf-198	120	3	-	-	ADJ
gujaf-198	120	4	financial	financial	ADJ
gujaf-198	120	5	sector	sector	NOUN
gujaf-198	120	6	is	be	AUX
gujaf-198	120	7	critical	critical	ADJ
gujaf-198	120	8	to	to	ADP
gujaf-198	120	9	the	the	DET
gujaf-198	120	10	economy	economy	NOUN
gujaf-198	120	11	of	of	ADP
gujaf-198	120	12	any	any	DET
gujaf-198	120	13	country	country	NOUN
gujaf-198	120	14	.	.	PUNCT
gujaf-198	121	1	it	it	PRON
gujaf-198	121	2	accounted	account	VERB
gujaf-198	121	3	for	for	ADP
gujaf-198	121	4	more	more	ADJ
gujaf-198	121	5	than	than	ADP
gujaf-198	121	6	63	63	NUM
gujaf-198	121	7	%	%	NOUN
gujaf-198	121	8	of	of	ADP
gujaf-198	121	9	nigerian	nigerian	ADJ
gujaf-198	121	10	listed	list	VERB
gujaf-198	121	11	companies	company	NOUN
gujaf-198	121	12	(	(	PUNCT
gujaf-198	121	13	nse	nse	NOUN
gujaf-198	121	14	,	,	PUNCT
gujaf-198	121	15	2020	2020	NUM
gujaf-198	121	16	)	)	PUNCT
gujaf-198	121	17	.	.	PUNCT
gujaf-198	122	1	it	it	PRON
gujaf-198	122	2	comprises	comprise	VERB
gujaf-198	122	3	manufacturing	manufacturing	NOUN
gujaf-198	122	4	and	and	CCONJ
gujaf-198	122	5	services	service	NOUN
gujaf-198	122	6	sectors	sector	NOUN
gujaf-198	122	7	.	.	PUNCT
gujaf-198	123	1	however	however	ADV
gujaf-198	123	2	,	,	PUNCT
gujaf-198	123	3	a	a	DET
gujaf-198	123	4	close	close	ADJ
gujaf-198	123	5	examination	examination	NOUN
gujaf-198	123	6	by	by	ADP
gujaf-198	123	7	the	the	DET
gujaf-198	123	8	researcher	researcher	NOUN
gujaf-198	123	9	of	of	ADP
gujaf-198	123	10	the	the	DET
gujaf-198	123	11	information	information	NOUN
gujaf-198	123	12	published	publish	VERB
gujaf-198	123	13	either	either	CCONJ
gujaf-198	123	14	by	by	ADP
gujaf-198	123	15	the	the	DET
gujaf-198	123	16	companies	company	NOUN
gujaf-198	123	17	in	in	ADP
gujaf-198	123	18	their	their	PRON
gujaf-198	123	19	annual	annual	ADJ
gujaf-198	123	20	gusau	gusau	ADJ
gujaf-198	123	21	journal	journal	NOUN
gujaf-198	123	22	of	of	ADP
gujaf-198	123	23	accounting	accounting	NOUN
gujaf-198	123	24	and	and	CCONJ
gujaf-198	123	25	finance	finance	NOUN
gujaf-198	123	26	,	,	PUNCT
gujaf-198	123	27	vol	vol	NOUN
gujaf-198	123	28	.	.	PROPN
gujaf-198	123	29	4	4	NUM
gujaf-198	123	30	,	,	PUNCT
gujaf-198	123	31	issue	issue	NOUN
gujaf-198	123	32	1	1	NUM
gujaf-198	123	33	,	,	PUNCT
gujaf-198	123	34	april	april	PROPN
gujaf-198	123	35	,	,	PUNCT
gujaf-198	123	36	2023	2023	NUM
gujaf-198	123	37	20	20	NUM
gujaf-198	123	38	reports	report	NOUN
gujaf-198	123	39	or	or	CCONJ
gujaf-198	123	40	by	by	ADP
gujaf-198	123	41	the	the	DET
gujaf-198	123	42	nigerian	nigerian	ADJ
gujaf-198	123	43	stock	stock	NOUN
gujaf-198	123	44	exchange	exchange	PROPN
gujaf-198	123	45	(	(	PUNCT
gujaf-198	123	46	nigerian	nigerian	ADJ
gujaf-198	123	47	exchange	exchange	NOUN
gujaf-198	123	48	group	group	NOUN
gujaf-198	123	49	)	)	PUNCT
gujaf-198	123	50	about	about	ADP
gujaf-198	123	51	the	the	DET
gujaf-198	123	52	dividend	dividend	NOUN
gujaf-198	123	53	payment	payment	NOUN
gujaf-198	123	54	reveals	reveal	VERB
gujaf-198	123	55	that	that	SCONJ
gujaf-198	123	56	between	between	ADP
gujaf-198	123	57	the	the	DET
gujaf-198	123	58	years	year	NOUN
gujaf-198	123	59	2011	2011	NUM
gujaf-198	123	60	to	to	ADP
gujaf-198	123	61	2020	2020	NUM
gujaf-198	123	62	,	,	PUNCT
gujaf-198	123	63	only	only	ADV
gujaf-198	123	64	about	about	ADV
gujaf-198	123	65	56	56	NUM
gujaf-198	123	66	%	%	NOUN
gujaf-198	123	67	of	of	ADP
gujaf-198	123	68	listed	list	VERB
gujaf-198	123	69	non	non	ADJ
gujaf-198	123	70	-	-	ADJ
gujaf-198	123	71	financial	financial	ADJ
gujaf-198	123	72	companies	company	NOUN
gujaf-198	123	73	in	in	ADP
gujaf-198	123	74	nigeria	nigeria	PROPN
gujaf-198	123	75	paid	pay	VERB
gujaf-198	123	76	a	a	DET
gujaf-198	123	77	dividend	dividend	NOUN
gujaf-198	123	78	at	at	ADV
gujaf-198	123	79	least	least	ADJ
gujaf-198	123	80	once	once	ADV
gujaf-198	123	81	.	.	PUNCT
gujaf-198	124	1	in	in	ADP
gujaf-198	124	2	fact	fact	NOUN
gujaf-198	124	3	,	,	PUNCT
gujaf-198	124	4	this	this	DET
gujaf-198	124	5	study	study	NOUN
gujaf-198	124	6	will	will	AUX
gujaf-198	124	7	use	use	VERB
gujaf-198	124	8	data	datum	NOUN
gujaf-198	124	9	from	from	ADP
gujaf-198	124	10	only	only	ADV
gujaf-198	124	11	30	30	NUM
gujaf-198	124	12	companies	company	NOUN
gujaf-198	124	13	as	as	ADP
gujaf-198	124	14	the	the	DET
gujaf-198	124	15	only	only	ADJ
gujaf-198	124	16	companies	company	NOUN
gujaf-198	124	17	who	who	PRON
gujaf-198	124	18	paid	pay	VERB
gujaf-198	124	19	dividend	dividend	NOUN
gujaf-198	124	20	in	in	ADP
gujaf-198	124	21	the	the	DET
gujaf-198	124	22	seven	seven	NUM
gujaf-198	124	23	out	out	ADP
gujaf-198	124	24	of	of	ADP
gujaf-198	124	25	the	the	DET
gujaf-198	124	26	ten	ten	NUM
gujaf-198	124	27	years	year	NOUN
gujaf-198	124	28	covered	cover	VERB
gujaf-198	124	29	by	by	ADP
gujaf-198	124	30	this	this	DET
gujaf-198	124	31	study	study	NOUN
gujaf-198	124	32	.	.	PUNCT
gujaf-198	125	1	this	this	PRON
gujaf-198	125	2	reveals	reveal	VERB
gujaf-198	125	3	that	that	SCONJ
gujaf-198	125	4	,	,	PUNCT
gujaf-198	125	5	as	as	SCONJ
gujaf-198	125	6	noted	note	VERB
gujaf-198	125	7	by	by	ADP
gujaf-198	125	8	ajayi	ajayi	NOUN
gujaf-198	125	9	and	and	CCONJ
gujaf-198	125	10	mougouė	mougouė	NOUN
gujaf-198	125	11	(	(	PUNCT
gujaf-198	125	12	2017	2017	NUM
gujaf-198	125	13	)	)	PUNCT
gujaf-198	125	14	,	,	PUNCT
gujaf-198	125	15	some	some	PRON
gujaf-198	125	16	prefer	prefer	VERB
gujaf-198	125	17	companies	company	NOUN
gujaf-198	125	18	that	that	PRON
gujaf-198	125	19	constantly	constantly	ADV
gujaf-198	125	20	pay	pay	VERB
gujaf-198	125	21	dividend	dividend	NOUN
gujaf-198	125	22	to	to	ADP
gujaf-198	125	23	shareholders	shareholder	NOUN
gujaf-198	125	24	,	,	PUNCT
gujaf-198	125	25	while	while	SCONJ
gujaf-198	125	26	others	other	NOUN
gujaf-198	125	27	believe	believe	VERB
gujaf-198	125	28	that	that	SCONJ
gujaf-198	125	29	companies	company	NOUN
gujaf-198	125	30	should	should	AUX
gujaf-198	125	31	retain	retain	VERB
gujaf-198	125	32	profits	profit	NOUN
gujaf-198	125	33	and	and	CCONJ
gujaf-198	125	34	use	use	VERB
gujaf-198	125	35	it	it	PRON
gujaf-198	125	36	to	to	PART
gujaf-198	125	37	tap	tap	VERB
gujaf-198	125	38	into	into	ADP
gujaf-198	125	39	the	the	DET
gujaf-198	125	40	available	available	ADJ
gujaf-198	125	41	investment	investment	NOUN
gujaf-198	125	42	opportunities	opportunity	NOUN
gujaf-198	125	43	.	.	PUNCT
gujaf-198	126	1	the	the	DET
gujaf-198	126	2	remaining	remain	VERB
gujaf-198	126	3	part	part	NOUN
gujaf-198	126	4	of	of	ADP
gujaf-198	126	5	the	the	DET
gujaf-198	126	6	paper	paper	NOUN
gujaf-198	126	7	will	will	AUX
gujaf-198	126	8	cover	cover	VERB
gujaf-198	126	9	the	the	DET
gujaf-198	126	10	literature	literature	NOUN
gujaf-198	126	11	review	review	NOUN
gujaf-198	126	12	and	and	CCONJ
gujaf-198	126	13	the	the	DET
gujaf-198	126	14	hypothesis	hypothesis	NOUN
gujaf-198	126	15	development	development	NOUN
gujaf-198	126	16	,	,	PUNCT
gujaf-198	126	17	the	the	DET
gujaf-198	126	18	methodology	methodology	NOUN
gujaf-198	126	19	,	,	PUNCT
gujaf-198	126	20	result	result	NOUN
gujaf-198	126	21	and	and	CCONJ
gujaf-198	126	22	discussion	discussion	NOUN
gujaf-198	126	23	,	,	PUNCT
gujaf-198	126	24	and	and	CCONJ
gujaf-198	126	25	the	the	DET
gujaf-198	126	26	conclusion	conclusion	NOUN
gujaf-198	126	27	and	and	CCONJ
gujaf-198	126	28	recommendation	recommendation	NOUN
gujaf-198	126	29	.	.	PUNCT
gujaf-198	127	1	2	2	X
gujaf-198	127	2	.	.	X
gujaf-198	127	3	literature	literature	NOUN
gujaf-198	127	4	review	review	PROPN
gujaf-198	127	5	and	and	CCONJ
gujaf-198	127	6	hypothesis	hypothesis	NOUN
gujaf-198	127	7	development	development	NOUN
gujaf-198	127	8	miller	miller	PROPN
gujaf-198	127	9	and	and	CCONJ
gujaf-198	127	10	modigliani	modigliani	PROPN
gujaf-198	127	11	's	's	PART
gujaf-198	127	12	(	(	PUNCT
gujaf-198	127	13	1961	1961	NUM
gujaf-198	127	14	)	)	PUNCT
gujaf-198	127	15	dividend	dividend	NOUN
gujaf-198	127	16	irrelevance	irrelevance	NOUN
gujaf-198	127	17	theory	theory	NOUN
gujaf-198	127	18	offers	offer	VERB
gujaf-198	127	19	insight	insight	NOUN
gujaf-198	127	20	into	into	ADP
gujaf-198	127	21	the	the	DET
gujaf-198	127	22	relationship	relationship	NOUN
gujaf-198	127	23	between	between	ADP
gujaf-198	127	24	dp	dp	NOUN
gujaf-198	127	25	and	and	CCONJ
gujaf-198	127	26	fv	fv	PROPN
gujaf-198	127	27	.	.	PUNCT
gujaf-198	128	1	the	the	DET
gujaf-198	128	2	theory	theory	NOUN
gujaf-198	128	3	suggests	suggest	VERB
gujaf-198	128	4	that	that	SCONJ
gujaf-198	128	5	a	a	DET
gujaf-198	128	6	company	company	NOUN
gujaf-198	128	7	's	's	PART
gujaf-198	128	8	stock	stock	NOUN
gujaf-198	128	9	price	price	NOUN
gujaf-198	128	10	and	and	CCONJ
gujaf-198	128	11	cost	cost	NOUN
gujaf-198	128	12	of	of	ADP
gujaf-198	128	13	capital	capital	NOUN
gujaf-198	128	14	are	be	AUX
gujaf-198	128	15	n't	not	PART
gujaf-198	128	16	influenced	influence	VERB
gujaf-198	128	17	by	by	ADP
gujaf-198	128	18	its	its	PRON
gujaf-198	128	19	dp	dp	NOUN
gujaf-198	128	20	.	.	PUNCT
gujaf-198	129	1	according	accord	VERB
gujaf-198	129	2	to	to	ADP
gujaf-198	129	3	pilotte	pilotte	NOUN
gujaf-198	129	4	(	(	PUNCT
gujaf-198	129	5	1992	1992	NUM
gujaf-198	129	6	)	)	PUNCT
gujaf-198	129	7	,	,	PUNCT
gujaf-198	129	8	companies	company	NOUN
gujaf-198	129	9	that	that	PRON
gujaf-198	129	10	pay	pay	VERB
gujaf-198	129	11	out	out	ADP
gujaf-198	129	12	most	most	ADJ
gujaf-198	129	13	of	of	ADP
gujaf-198	129	14	their	their	PRON
gujaf-198	129	15	earnings	earning	NOUN
gujaf-198	129	16	as	as	SCONJ
gujaf-198	129	17	dividends	dividend	NOUN
gujaf-198	129	18	experience	experience	VERB
gujaf-198	129	19	less	less	ADJ
gujaf-198	129	20	capital	capital	NOUN
gujaf-198	129	21	appreciation	appreciation	NOUN
gujaf-198	129	22	.	.	PUNCT
gujaf-198	130	1	dividend	dividend	NOUN
gujaf-198	130	2	payout	payout	NOUN
gujaf-198	130	3	and	and	CCONJ
gujaf-198	130	4	capital	capital	NOUN
gujaf-198	130	5	appreciation	appreciation	NOUN
gujaf-198	130	6	have	have	VERB
gujaf-198	130	7	an	an	DET
gujaf-198	130	8	inverse	inverse	NOUN
gujaf-198	130	9	correlation	correlation	NOUN
gujaf-198	130	10	.	.	PUNCT
gujaf-198	131	1	according	accord	VERB
gujaf-198	131	2	to	to	ADP
gujaf-198	131	3	this	this	DET
gujaf-198	131	4	theory	theory	NOUN
gujaf-198	131	5	,	,	PUNCT
gujaf-198	131	6	irrespective	irrespective	ADV
gujaf-198	131	7	of	of	ADP
gujaf-198	131	8	its	its	PRON
gujaf-198	131	9	size	size	NOUN
gujaf-198	131	10	,	,	PUNCT
gujaf-198	131	11	the	the	DET
gujaf-198	131	12	sum	sum	NOUN
gujaf-198	131	13	of	of	ADP
gujaf-198	131	14	the	the	DET
gujaf-198	131	15	dividends	dividend	NOUN
gujaf-198	131	16	is	be	AUX
gujaf-198	131	17	always	always	ADV
gujaf-198	131	18	equal	equal	ADJ
gujaf-198	131	19	to	to	ADP
gujaf-198	131	20	the	the	DET
gujaf-198	131	21	capital	capital	NOUN
gujaf-198	131	22	appreciation	appreciation	NOUN
gujaf-198	131	23	.	.	PUNCT
gujaf-198	132	1	hence	hence	ADV
gujaf-198	132	2	,	,	PUNCT
gujaf-198	132	3	investors	investor	NOUN
gujaf-198	132	4	are	be	AUX
gujaf-198	132	5	always	always	ADV
gujaf-198	132	6	indifferent	indifferent	ADJ
gujaf-198	132	7	.	.	PUNCT
gujaf-198	133	1	if	if	SCONJ
gujaf-198	133	2	the	the	DET
gujaf-198	133	3	dividend	dividend	NOUN
gujaf-198	133	4	paid	pay	VERB
gujaf-198	133	5	by	by	ADP
gujaf-198	133	6	the	the	DET
gujaf-198	133	7	company	company	NOUN
gujaf-198	133	8	falls	fall	VERB
gujaf-198	133	9	short	short	ADV
gujaf-198	133	10	of	of	ADP
gujaf-198	133	11	investors	investor	NOUN
gujaf-198	133	12	’	’	PART
gujaf-198	133	13	expectations	expectation	NOUN
gujaf-198	133	14	,	,	PUNCT
gujaf-198	133	15	investors	investor	NOUN
gujaf-198	133	16	can	can	AUX
gujaf-198	133	17	dispose	dispose	VERB
gujaf-198	133	18	-	-	PUNCT
gujaf-198	133	19	off	off	ADP
gujaf-198	133	20	part	part	NOUN
gujaf-198	133	21	of	of	ADP
gujaf-198	133	22	their	their	PRON
gujaf-198	133	23	shareholding	shareholding	NOUN
gujaf-198	133	24	to	to	PART
gujaf-198	133	25	obtain	obtain	VERB
gujaf-198	133	26	cash	cash	NOUN
gujaf-198	133	27	,	,	PUNCT
gujaf-198	133	28	and	and	CCONJ
gujaf-198	133	29	vice	vice	ADV
gujaf-198	133	30	versa	versa	ADV
gujaf-198	133	31	(	(	PUNCT
gujaf-198	133	32	farrukh	farrukh	PROPN
gujaf-198	133	33	et	et	PROPN
gujaf-198	133	34	al	al	PROPN
gujaf-198	133	35	.	.	PROPN
gujaf-198	133	36	,	,	PUNCT
gujaf-198	133	37	2017	2017	NUM
gujaf-198	133	38	)	)	PUNCT
gujaf-198	133	39	.	.	PUNCT
gujaf-198	134	1	evidence	evidence	NOUN
gujaf-198	134	2	from	from	ADP
gujaf-198	134	3	empirical	empirical	ADJ
gujaf-198	134	4	studies	study	NOUN
gujaf-198	134	5	on	on	ADP
gujaf-198	134	6	dp	dp	NOUN
gujaf-198	134	7	and	and	CCONJ
gujaf-198	134	8	fv	fv	PROPN
gujaf-198	134	9	yielded	yield	VERB
gujaf-198	134	10	mixed	mixed	ADJ
gujaf-198	134	11	results	result	NOUN
gujaf-198	134	12	.	.	PUNCT
gujaf-198	135	1	for	for	ADP
gujaf-198	135	2	instance	instance	NOUN
gujaf-198	135	3	,	,	PUNCT
gujaf-198	135	4	egbeonu	egbeonu	NOUN
gujaf-198	135	5	et	et	PROPN
gujaf-198	135	6	al	al	PROPN
gujaf-198	135	7	.	.	PUNCT
gujaf-198	136	1	(	(	PUNCT
gujaf-198	136	2	2016	2016	NUM
gujaf-198	136	3	)	)	PUNCT
gujaf-198	136	4	proved	prove	VERB
gujaf-198	136	5	that	that	PRON
gujaf-198	136	6	dividend	dividend	NOUN
gujaf-198	136	7	per	per	ADP
gujaf-198	136	8	share	share	NOUN
gujaf-198	136	9	is	be	AUX
gujaf-198	136	10	negatively	negatively	ADV
gujaf-198	136	11	related	relate	VERB
gujaf-198	136	12	to	to	ADP
gujaf-198	136	13	fv	fv	PROPN
gujaf-198	136	14	.	.	PROPN
gujaf-198	136	15	aroh	aroh	PROPN
gujaf-198	136	16	et	et	PROPN
gujaf-198	136	17	al	al	PROPN
gujaf-198	136	18	.	.	PROPN
gujaf-198	137	1	(	(	PUNCT
gujaf-198	137	2	2021	2021	NUM
gujaf-198	137	3	)	)	PUNCT
gujaf-198	137	4	discovered	discover	VERB
gujaf-198	137	5	that	that	SCONJ
gujaf-198	137	6	dp	dp	PROPN
gujaf-198	137	7	had	have	VERB
gujaf-198	137	8	a	a	DET
gujaf-198	137	9	negative	negative	ADJ
gujaf-198	137	10	influence	influence	NOUN
gujaf-198	137	11	on	on	ADP
gujaf-198	137	12	company	company	NOUN
gujaf-198	137	13	value	value	NOUN
gujaf-198	137	14	using	use	VERB
gujaf-198	137	15	data	datum	NOUN
gujaf-198	137	16	from	from	ADP
gujaf-198	137	17	81	81	NUM
gujaf-198	137	18	nigerian	nigerian	ADJ
gujaf-198	137	19	companies	company	NOUN
gujaf-198	137	20	.	.	PUNCT
gujaf-198	138	1	in	in	ADP
gujaf-198	138	2	contrast	contrast	NOUN
gujaf-198	138	3	,	,	PUNCT
gujaf-198	138	4	anton	anton	NOUN
gujaf-198	138	5	(	(	PUNCT
gujaf-198	138	6	2016	2016	NUM
gujaf-198	138	7	)	)	PUNCT
gujaf-198	138	8	discovered	discover	VERB
gujaf-198	138	9	that	that	SCONJ
gujaf-198	138	10	the	the	DET
gujaf-198	138	11	dividend	dividend	NOUN
gujaf-198	138	12	payout	payout	NOUN
gujaf-198	138	13	ratio	ratio	NOUN
gujaf-198	138	14	has	have	VERB
gujaf-198	138	15	positive	positive	ADJ
gujaf-198	138	16	effects	effect	NOUN
gujaf-198	138	17	on	on	ADP
gujaf-198	138	18	company	company	NOUN
gujaf-198	138	19	value	value	NOUN
gujaf-198	138	20	based	base	VERB
gujaf-198	138	21	on	on	ADP
gujaf-198	138	22	a	a	DET
gujaf-198	138	23	sample	sample	NOUN
gujaf-198	138	24	of	of	ADP
gujaf-198	138	25	63	63	NUM
gujaf-198	138	26	romanian	romanian	ADJ
gujaf-198	138	27	non	non	ADJ
gujaf-198	138	28	-	-	ADJ
gujaf-198	138	29	financial	financial	ADJ
gujaf-198	138	30	companies	company	NOUN
gujaf-198	138	31	.	.	PUNCT
gujaf-198	139	1	similarly	similarly	ADV
gujaf-198	139	2	,	,	PUNCT
gujaf-198	139	3	budagaga	budagaga	NOUN
gujaf-198	139	4	(	(	PUNCT
gujaf-198	139	5	2017	2017	NUM
gujaf-198	139	6	)	)	PUNCT
gujaf-198	139	7	established	establish	VERB
gujaf-198	139	8	a	a	DET
gujaf-198	139	9	positive	positive	ADJ
gujaf-198	139	10	and	and	CCONJ
gujaf-198	139	11	significant	significant	ADJ
gujaf-198	139	12	association	association	NOUN
gujaf-198	139	13	between	between	ADP
gujaf-198	139	14	dividend	dividend	NOUN
gujaf-198	139	15	payment	payment	NOUN
gujaf-198	139	16	and	and	CCONJ
gujaf-198	139	17	company	company	NOUN
gujaf-198	139	18	value	value	NOUN
gujaf-198	139	19	utilizing	utilize	VERB
gujaf-198	139	20	a	a	DET
gujaf-198	139	21	residual	residual	ADJ
gujaf-198	139	22	income	income	NOUN
gujaf-198	139	23	technique	technique	NOUN
gujaf-198	139	24	based	base	VERB
gujaf-198	139	25	on	on	ADP
gujaf-198	139	26	44	44	NUM
gujaf-198	139	27	chosen	choose	VERB
gujaf-198	139	28	companies	company	NOUN
gujaf-198	139	29	.	.	PUNCT
gujaf-198	140	1	likewise	likewise	ADV
gujaf-198	140	2	,	,	PUNCT
gujaf-198	140	3	okeke	okeke	VERB
gujaf-198	140	4	et	et	PROPN
gujaf-198	140	5	al	al	PROPN
gujaf-198	140	6	.	.	PROPN
gujaf-198	141	1	(	(	PUNCT
gujaf-198	141	2	2021	2021	NUM
gujaf-198	141	3	)	)	PUNCT
gujaf-198	141	4	found	find	VERB
gujaf-198	141	5	that	that	SCONJ
gujaf-198	141	6	dividends	dividend	NOUN
gujaf-198	141	7	per	per	ADP
gujaf-198	141	8	share	share	NOUN
gujaf-198	141	9	and	and	CCONJ
gujaf-198	141	10	earnings	earning	NOUN
gujaf-198	141	11	per	per	ADP
gujaf-198	141	12	share	share	NOUN
gujaf-198	141	13	positively	positively	ADV
gujaf-198	141	14	affect	affect	VERB
gujaf-198	141	15	the	the	DET
gujaf-198	141	16	share	share	NOUN
gujaf-198	141	17	price	price	NOUN
gujaf-198	141	18	of	of	ADP
gujaf-198	141	19	nigerian	nigerian	ADJ
gujaf-198	141	20	companies	company	NOUN
gujaf-198	141	21	.	.	PUNCT
gujaf-198	142	1	also	also	ADV
gujaf-198	142	2	from	from	ADP
gujaf-198	142	3	nigeria	nigeria	PROPN
gujaf-198	142	4	,	,	PUNCT
gujaf-198	142	5	lawrence	lawrence	PROPN
gujaf-198	142	6	et	et	PROPN
gujaf-198	142	7	al	al	PROPN
gujaf-198	142	8	.	.	PROPN
gujaf-198	143	1	(	(	PUNCT
gujaf-198	143	2	2021	2021	NUM
gujaf-198	143	3	)	)	PUNCT
gujaf-198	143	4	proved	prove	VERB
gujaf-198	143	5	that	that	SCONJ
gujaf-198	143	6	dp	dp	NOUN
gujaf-198	143	7	determined	determine	VERB
gujaf-198	143	8	the	the	DET
gujaf-198	143	9	value	value	NOUN
gujaf-198	143	10	of	of	ADP
gujaf-198	143	11	non	non	ADJ
gujaf-198	143	12	-	-	ADJ
gujaf-198	143	13	financial	financial	ADJ
gujaf-198	143	14	firms	firm	NOUN
gujaf-198	143	15	.	.	PUNCT
gujaf-198	144	1	however	however	ADV
gujaf-198	144	2	,	,	PUNCT
gujaf-198	144	3	emeni	emeni	NOUN
gujaf-198	144	4	and	and	CCONJ
gujaf-198	144	5	ogbulu	ogbulu	ADJ
gujaf-198	144	6	(	(	PUNCT
gujaf-198	144	7	2015	2015	NUM
gujaf-198	144	8	)	)	PUNCT
gujaf-198	144	9	,	,	PUNCT
gujaf-198	144	10	using	use	VERB
gujaf-198	144	11	a	a	DET
gujaf-198	144	12	sample	sample	NOUN
gujaf-198	144	13	of	of	ADP
gujaf-198	144	14	10	10	NUM
gujaf-198	144	15	firms	firm	NOUN
gujaf-198	144	16	,	,	PUNCT
gujaf-198	144	17	proved	prove	VERB
gujaf-198	144	18	that	that	SCONJ
gujaf-198	144	19	firm	firm	ADJ
gujaf-198	144	20	dp	dp	NOUN
gujaf-198	144	21	does	do	AUX
gujaf-198	144	22	not	not	PART
gujaf-198	144	23	affect	affect	VERB
gujaf-198	144	24	fv	fv	PROPN
gujaf-198	144	25	.	.	PROPN
gujaf-198	144	26	similarly	similarly	ADV
gujaf-198	144	27	,	,	PUNCT
gujaf-198	144	28	husain	husain	PROPN
gujaf-198	144	29	and	and	CCONJ
gujaf-198	144	30	sunardi	sunardi	PROPN
gujaf-198	144	31	(	(	PUNCT
gujaf-198	144	32	2020	2020	NUM
gujaf-198	144	33	)	)	PUNCT
gujaf-198	144	34	used	use	VERB
gujaf-198	144	35	a	a	DET
gujaf-198	144	36	sample	sample	NOUN
gujaf-198	144	37	of	of	ADP
gujaf-198	144	38	11	11	NUM
gujaf-198	144	39	companies	company	NOUN
gujaf-198	144	40	from	from	ADP
gujaf-198	144	41	the	the	DET
gujaf-198	144	42	automobile	automobile	NOUN
gujaf-198	144	43	and	and	CCONJ
gujaf-198	144	44	components	component	NOUN
gujaf-198	144	45	sub	sub	NOUN
gujaf-198	144	46	-	-	NOUN
gujaf-198	144	47	sector	sector	NOUN
gujaf-198	144	48	to	to	PART
gujaf-198	144	49	study	study	VERB
gujaf-198	144	50	the	the	DET
gujaf-198	144	51	influence	influence	NOUN
gujaf-198	144	52	gusau	gusau	PROPN
gujaf-198	144	53	journal	journal	NOUN
gujaf-198	144	54	of	of	ADP
gujaf-198	144	55	accounting	accounting	NOUN
gujaf-198	144	56	and	and	CCONJ
gujaf-198	144	57	finance	finance	NOUN
gujaf-198	144	58	,	,	PUNCT
gujaf-198	144	59	vol	vol	NOUN
gujaf-198	144	60	.	.	PROPN
gujaf-198	144	61	4	4	NUM
gujaf-198	144	62	,	,	PUNCT
gujaf-198	144	63	issue	issue	NOUN
gujaf-198	144	64	1	1	NUM
gujaf-198	144	65	,	,	PUNCT
gujaf-198	144	66	april	april	PROPN
gujaf-198	144	67	,	,	PUNCT
gujaf-198	144	68	2023	2023	NUM
gujaf-198	144	69	21	21	NUM
gujaf-198	144	70	of	of	ADP
gujaf-198	144	71	dp	dp	PROPN
gujaf-198	144	72	on	on	ADP
gujaf-198	144	73	fv	fv	PROPN
gujaf-198	144	74	in	in	ADP
gujaf-198	144	75	indonesia	indonesia	PROPN
gujaf-198	144	76	and	and	CCONJ
gujaf-198	144	77	found	find	VERB
gujaf-198	144	78	no	no	DET
gujaf-198	144	79	significant	significant	ADJ
gujaf-198	144	80	effect	effect	NOUN
gujaf-198	144	81	.	.	PUNCT
gujaf-198	145	1	also	also	ADV
gujaf-198	145	2	,	,	PUNCT
gujaf-198	145	3	hansda	hansda	NOUN
gujaf-198	145	4	et	et	PROPN
gujaf-198	145	5	al	al	PROPN
gujaf-198	145	6	.	.	PROPN
gujaf-198	145	7	(	(	PUNCT
gujaf-198	145	8	2020	2020	NUM
gujaf-198	145	9	)	)	PUNCT
gujaf-198	145	10	,	,	PUNCT
gujaf-198	145	11	using	use	VERB
gujaf-198	145	12	the	the	DET
gujaf-198	145	13	gmm	gmm	PROPN
gujaf-198	145	14	model	model	NOUN
gujaf-198	145	15	,	,	PUNCT
gujaf-198	145	16	found	find	VERB
gujaf-198	145	17	that	that	SCONJ
gujaf-198	145	18	dp	dp	NOUN
gujaf-198	145	19	does	do	AUX
gujaf-198	145	20	not	not	PART
gujaf-198	145	21	affect	affect	VERB
gujaf-198	145	22	the	the	DET
gujaf-198	145	23	value	value	NOUN
gujaf-198	145	24	of	of	ADP
gujaf-198	145	25	500	500	NUM
gujaf-198	145	26	firms	firm	NOUN
gujaf-198	145	27	listed	list	VERB
gujaf-198	145	28	on	on	ADP
gujaf-198	145	29	the	the	DET
gujaf-198	145	30	bse	bse	NOUN
gujaf-198	145	31	.	.	PUNCT
gujaf-198	146	1	likewise	likewise	ADV
gujaf-198	146	2	,	,	PUNCT
gujaf-198	146	3	bon	bon	PROPN
gujaf-198	146	4	and	and	CCONJ
gujaf-198	146	5	hartoko	hartoko	NOUN
gujaf-198	146	6	(	(	PUNCT
gujaf-198	146	7	2022	2022	NUM
gujaf-198	146	8	)	)	PUNCT
gujaf-198	146	9	using	use	VERB
gujaf-198	146	10	data	datum	NOUN
gujaf-198	146	11	from	from	ADP
gujaf-198	146	12	30	30	NUM
gujaf-198	146	13	indonesian	indonesian	ADJ
gujaf-198	146	14	companies	company	NOUN
gujaf-198	146	15	,	,	PUNCT
gujaf-198	146	16	found	find	VERB
gujaf-198	146	17	an	an	DET
gujaf-198	146	18	insignificant	insignificant	ADJ
gujaf-198	146	19	relationship	relationship	NOUN
gujaf-198	146	20	between	between	ADP
gujaf-198	146	21	dp	dp	NOUN
gujaf-198	146	22	and	and	CCONJ
gujaf-198	146	23	value	value	NOUN
gujaf-198	146	24	.	.	PUNCT
gujaf-198	147	1	from	from	ADP
gujaf-198	147	2	the	the	DET
gujaf-198	147	3	above	above	PROPN
gujaf-198	147	4	literature	literature	PROPN
gujaf-198	147	5	review	review	PROPN
gujaf-198	147	6	,	,	PUNCT
gujaf-198	147	7	we	we	PRON
gujaf-198	147	8	can	can	AUX
gujaf-198	147	9	see	see	VERB
gujaf-198	147	10	conflicting	conflicting	ADJ
gujaf-198	147	11	findings	finding	NOUN
gujaf-198	147	12	from	from	ADP
gujaf-198	147	13	different	different	ADJ
gujaf-198	147	14	authors	author	NOUN
gujaf-198	147	15	.	.	PUNCT
gujaf-198	148	1	while	while	SCONJ
gujaf-198	148	2	some	some	DET
gujaf-198	148	3	studies	study	NOUN
gujaf-198	148	4	found	find	VERB
gujaf-198	148	5	a	a	DET
gujaf-198	148	6	significant	significant	ADJ
gujaf-198	148	7	relationship	relationship	NOUN
gujaf-198	148	8	between	between	ADP
gujaf-198	148	9	dp	dp	NOUN
gujaf-198	148	10	and	and	CCONJ
gujaf-198	148	11	fv	fv	PROPN
gujaf-198	148	12	,	,	PUNCT
gujaf-198	148	13	others	other	NOUN
gujaf-198	148	14	found	find	VERB
gujaf-198	148	15	an	an	DET
gujaf-198	148	16	insignificant	insignificant	ADJ
gujaf-198	148	17	relationship	relationship	NOUN
gujaf-198	148	18	.	.	PUNCT
gujaf-198	149	1	therefore	therefore	ADV
gujaf-198	149	2	,	,	PUNCT
gujaf-198	149	3	based	base	VERB
gujaf-198	149	4	on	on	ADP
gujaf-198	149	5	this	this	DET
gujaf-198	149	6	literature	literature	NOUN
gujaf-198	149	7	,	,	PUNCT
gujaf-198	149	8	we	we	PRON
gujaf-198	149	9	proposed	propose	VERB
gujaf-198	149	10	the	the	DET
gujaf-198	149	11	following	follow	VERB
gujaf-198	149	12	hypothesis	hypothesis	NOUN
gujaf-198	149	13	:	:	PUNCT
gujaf-198	149	14	h1	h1	VERB
gujaf-198	149	15	dividend	dividend	NOUN
gujaf-198	149	16	policy	policy	NOUN
gujaf-198	149	17	has	have	VERB
gujaf-198	149	18	an	an	DET
gujaf-198	149	19	impact	impact	NOUN
gujaf-198	149	20	on	on	ADP
gujaf-198	149	21	firms	firm	NOUN
gujaf-198	149	22	’	'	PUNCT
gujaf-198	149	23	value	value	NOUN
gujaf-198	149	24	.	.	PUNCT
gujaf-198	150	1	dividend	dividend	NOUN
gujaf-198	150	2	policy	policy	NOUN
gujaf-198	150	3	,	,	PUNCT
gujaf-198	150	4	investment	investment	NOUN
gujaf-198	150	5	opportunity	opportunity	NOUN
gujaf-198	150	6	and	and	CCONJ
gujaf-198	150	7	firm	firm	NOUN
gujaf-198	150	8	’s	’s	PART
gujaf-198	150	9	value	value	NOUN
gujaf-198	150	10	the	the	DET
gujaf-198	150	11	relationship	relationship	NOUN
gujaf-198	150	12	between	between	ADP
gujaf-198	150	13	dp	dp	PROPN
gujaf-198	150	14	,	,	PUNCT
gujaf-198	150	15	io	io	NOUN
gujaf-198	150	16	,	,	PUNCT
gujaf-198	150	17	and	and	CCONJ
gujaf-198	150	18	fv	fv	PROPN
gujaf-198	150	19	can	can	AUX
gujaf-198	150	20	be	be	AUX
gujaf-198	150	21	explained	explain	VERB
gujaf-198	150	22	with	with	ADP
gujaf-198	150	23	the	the	DET
gujaf-198	150	24	help	help	NOUN
gujaf-198	150	25	of	of	ADP
gujaf-198	150	26	the	the	DET
gujaf-198	150	27	dividend	dividend	NOUN
gujaf-198	150	28	remaining	remain	VERB
gujaf-198	150	29	theory	theory	NOUN
gujaf-198	150	30	.	.	PUNCT
gujaf-198	151	1	according	accord	VERB
gujaf-198	151	2	to	to	ADP
gujaf-198	151	3	this	this	DET
gujaf-198	151	4	theory	theory	NOUN
gujaf-198	151	5	,	,	PUNCT
gujaf-198	151	6	the	the	DET
gujaf-198	151	7	focal	focal	ADJ
gujaf-198	151	8	point	point	NOUN
gujaf-198	151	9	of	of	ADP
gujaf-198	151	10	any	any	DET
gujaf-198	151	11	organization	organization	NOUN
gujaf-198	151	12	should	should	AUX
gujaf-198	151	13	not	not	PART
gujaf-198	151	14	be	be	AUX
gujaf-198	151	15	the	the	DET
gujaf-198	151	16	number	number	NOUN
gujaf-198	151	17	of	of	ADP
gujaf-198	151	18	dividends	dividend	NOUN
gujaf-198	151	19	to	to	PART
gujaf-198	151	20	be	be	AUX
gujaf-198	151	21	shared	share	VERB
gujaf-198	151	22	with	with	ADP
gujaf-198	151	23	shareholders	shareholder	NOUN
gujaf-198	151	24	.	.	PUNCT
gujaf-198	152	1	a	a	DET
gujaf-198	152	2	dividend	dividend	NOUN
gujaf-198	152	3	should	should	AUX
gujaf-198	152	4	only	only	ADV
gujaf-198	152	5	be	be	AUX
gujaf-198	152	6	paid	pay	VERB
gujaf-198	152	7	when	when	SCONJ
gujaf-198	152	8	all	all	DET
gujaf-198	152	9	the	the	DET
gujaf-198	152	10	available	available	ADJ
gujaf-198	152	11	potential	potential	ADJ
gujaf-198	152	12	investments	investment	NOUN
gujaf-198	152	13	with	with	ADP
gujaf-198	152	14	prospective	prospective	ADJ
gujaf-198	152	15	economic	economic	ADJ
gujaf-198	152	16	benefits	benefit	NOUN
gujaf-198	152	17	are	be	AUX
gujaf-198	152	18	exhausted	exhaust	VERB
gujaf-198	152	19	.	.	PUNCT
gujaf-198	153	1	therefore	therefore	ADV
gujaf-198	153	2	,	,	PUNCT
gujaf-198	153	3	the	the	DET
gujaf-198	153	4	amount	amount	NOUN
gujaf-198	153	5	of	of	ADP
gujaf-198	153	6	dividend	dividend	NOUN
gujaf-198	153	7	to	to	PART
gujaf-198	153	8	be	be	AUX
gujaf-198	153	9	paid	pay	VERB
gujaf-198	153	10	would	would	AUX
gujaf-198	153	11	be	be	AUX
gujaf-198	153	12	determined	determine	VERB
gujaf-198	153	13	by	by	ADP
gujaf-198	153	14	the	the	DET
gujaf-198	153	15	amount	amount	NOUN
gujaf-198	153	16	and	and	CCONJ
gujaf-198	153	17	number	number	NOUN
gujaf-198	153	18	of	of	ADP
gujaf-198	153	19	capital	capital	NOUN
gujaf-198	153	20	projects	project	NOUN
gujaf-198	153	21	that	that	PRON
gujaf-198	153	22	the	the	DET
gujaf-198	153	23	organization	organization	NOUN
gujaf-198	153	24	planned	plan	VERB
gujaf-198	153	25	to	to	PART
gujaf-198	153	26	embark	embark	VERB
gujaf-198	153	27	on	on	ADP
gujaf-198	153	28	.	.	PUNCT
gujaf-198	154	1	the	the	DET
gujaf-198	154	2	reason	reason	NOUN
gujaf-198	154	3	for	for	ADP
gujaf-198	154	4	calling	call	VERB
gujaf-198	154	5	this	this	DET
gujaf-198	154	6	theory	theory	NOUN
gujaf-198	154	7	"	"	PUNCT
gujaf-198	154	8	the	the	DET
gujaf-198	154	9	residual	residual	ADJ
gujaf-198	154	10	theory	theory	NOUN
gujaf-198	154	11	of	of	ADP
gujaf-198	154	12	dividends	dividend	NOUN
gujaf-198	154	13	"	"	PUNCT
gujaf-198	154	14	is	be	AUX
gujaf-198	154	15	that	that	SCONJ
gujaf-198	154	16	dividends	dividend	NOUN
gujaf-198	154	17	will	will	AUX
gujaf-198	154	18	only	only	ADV
gujaf-198	154	19	be	be	AUX
gujaf-198	154	20	paid	pay	VERB
gujaf-198	154	21	with	with	ADP
gujaf-198	154	22	residual	residual	ADJ
gujaf-198	154	23	profits	profit	NOUN
gujaf-198	154	24	after	after	ADP
gujaf-198	154	25	investments	investment	NOUN
gujaf-198	154	26	(	(	PUNCT
gujaf-198	154	27	livoreka	livoreka	PROPN
gujaf-198	154	28	et	et	PROPN
gujaf-198	154	29	al	al	PROPN
gujaf-198	154	30	.	.	PROPN
gujaf-198	154	31	,	,	PUNCT
gujaf-198	154	32	2014	2014	NUM
gujaf-198	154	33	)	)	PUNCT
gujaf-198	154	34	.	.	PUNCT
gujaf-198	155	1	titman	titman	PROPN
gujaf-198	155	2	(	(	PUNCT
gujaf-198	155	3	2011	2011	NUM
gujaf-198	155	4	)	)	PUNCT
gujaf-198	155	5	states	state	VERB
gujaf-198	155	6	that	that	SCONJ
gujaf-198	155	7	there	there	PRON
gujaf-198	155	8	is	be	VERB
gujaf-198	155	9	a	a	DET
gujaf-198	155	10	negative	negative	ADJ
gujaf-198	155	11	association	association	NOUN
gujaf-198	155	12	between	between	ADP
gujaf-198	155	13	io	io	PROPN
gujaf-198	155	14	and	and	CCONJ
gujaf-198	155	15	dividend	dividend	VERB
gujaf-198	155	16	payout	payout	ADJ
gujaf-198	155	17	ratio	ratio	NOUN
gujaf-198	155	18	.	.	PUNCT
gujaf-198	156	1	a	a	DET
gujaf-198	156	2	rise	rise	NOUN
gujaf-198	156	3	in	in	ADP
gujaf-198	156	4	io	io	PROPN
gujaf-198	156	5	will	will	AUX
gujaf-198	156	6	result	result	VERB
gujaf-198	156	7	in	in	ADP
gujaf-198	156	8	a	a	DET
gujaf-198	156	9	fall	fall	NOUN
gujaf-198	156	10	in	in	ADP
gujaf-198	156	11	the	the	DET
gujaf-198	156	12	dividend	dividend	NOUN
gujaf-198	156	13	payout	payout	NOUN
gujaf-198	156	14	ratio	ratio	NOUN
gujaf-198	156	15	.	.	PUNCT
gujaf-198	157	1	previous	previous	ADJ
gujaf-198	157	2	literature	literature	NOUN
gujaf-198	157	3	proves	prove	VERB
gujaf-198	157	4	the	the	DET
gujaf-198	157	5	existence	existence	NOUN
gujaf-198	157	6	of	of	ADP
gujaf-198	157	7	a	a	DET
gujaf-198	157	8	relationship	relationship	NOUN
gujaf-198	157	9	between	between	ADP
gujaf-198	157	10	dp	dp	NOUN
gujaf-198	157	11	and	and	CCONJ
gujaf-198	157	12	io	io	PROPN
gujaf-198	157	13	.	.	PROPN
gujaf-198	158	1	for	for	ADP
gujaf-198	158	2	instance	instance	NOUN
gujaf-198	158	3	,	,	PUNCT
gujaf-198	158	4	smith	smith	PROPN
gujaf-198	158	5	and	and	CCONJ
gujaf-198	158	6	watts	watts	PROPN
gujaf-198	158	7	(	(	PUNCT
gujaf-198	158	8	1992	1992	NUM
gujaf-198	158	9	)	)	PUNCT
gujaf-198	158	10	contend	contend	VERB
gujaf-198	158	11	that	that	SCONJ
gujaf-198	158	12	a	a	DET
gujaf-198	158	13	low	low	ADJ
gujaf-198	158	14	dividend	dividend	NOUN
gujaf-198	158	15	distribution	distribution	NOUN
gujaf-198	158	16	strategy	strategy	NOUN
gujaf-198	158	17	is	be	AUX
gujaf-198	158	18	likely	likely	ADJ
gujaf-198	158	19	to	to	PART
gujaf-198	158	20	be	be	AUX
gujaf-198	158	21	chosen	choose	VERB
gujaf-198	158	22	by	by	ADP
gujaf-198	158	23	companies	company	NOUN
gujaf-198	158	24	with	with	ADP
gujaf-198	158	25	a	a	DET
gujaf-198	158	26	large	large	ADJ
gujaf-198	158	27	ios	io	NOUN
gujaf-198	158	28	since	since	SCONJ
gujaf-198	158	29	dividends	dividend	NOUN
gujaf-198	158	30	and	and	CCONJ
gujaf-198	158	31	investments	investment	NOUN
gujaf-198	158	32	are	be	AUX
gujaf-198	158	33	competing	compete	VERB
gujaf-198	158	34	in	in	ADP
gujaf-198	158	35	the	the	DET
gujaf-198	158	36	uses	use	NOUN
gujaf-198	158	37	of	of	ADP
gujaf-198	158	38	a	a	DET
gujaf-198	158	39	company	company	NOUN
gujaf-198	158	40	’s	’s	PART
gujaf-198	158	41	cash	cash	NOUN
gujaf-198	158	42	resources	resource	NOUN
gujaf-198	158	43	.	.	PUNCT
gujaf-198	159	1	similarly	similarly	ADV
gujaf-198	159	2	,	,	PUNCT
gujaf-198	159	3	abbott	abbott	PROPN
gujaf-198	159	4	(	(	PUNCT
gujaf-198	159	5	2001	2001	NUM
gujaf-198	159	6	)	)	PUNCT
gujaf-198	159	7	asserts	assert	VERB
gujaf-198	159	8	that	that	SCONJ
gujaf-198	159	9	a	a	DET
gujaf-198	159	10	company	company	NOUN
gujaf-198	159	11	’s	’s	PART
gujaf-198	159	12	dividend	dividend	NOUN
gujaf-198	159	13	payout	payout	NOUN
gujaf-198	159	14	is	be	AUX
gujaf-198	159	15	inversely	inversely	ADV
gujaf-198	159	16	affected	affect	VERB
gujaf-198	159	17	by	by	ADP
gujaf-198	159	18	an	an	DET
gujaf-198	159	19	increase	increase	NOUN
gujaf-198	159	20	in	in	ADP
gujaf-198	159	21	ios	ios	PROPN
gujaf-198	159	22	.	.	PUNCT
gujaf-198	160	1	in	in	ADP
gujaf-198	160	2	other	other	ADJ
gujaf-198	160	3	words	word	NOUN
gujaf-198	160	4	,	,	PUNCT
gujaf-198	160	5	companies	company	NOUN
gujaf-198	160	6	that	that	PRON
gujaf-198	160	7	experienced	experience	VERB
gujaf-198	160	8	an	an	DET
gujaf-198	160	9	increase	increase	NOUN
gujaf-198	160	10	in	in	ADP
gujaf-198	160	11	io	io	PROPN
gujaf-198	160	12	usually	usually	ADV
gujaf-198	160	13	reduced	reduce	VERB
gujaf-198	160	14	their	their	PRON
gujaf-198	160	15	dividend	dividend	NOUN
gujaf-198	160	16	payout	payout	NOUN
gujaf-198	160	17	,	,	PUNCT
gujaf-198	160	18	and	and	CCONJ
gujaf-198	160	19	vice	vice	ADV
gujaf-198	160	20	versa	versa	ADV
gujaf-198	160	21	.	.	PUNCT
gujaf-198	161	1	abor	abor	NOUN
gujaf-198	161	2	and	and	CCONJ
gujaf-198	161	3	bokpin	bokpin	NOUN
gujaf-198	161	4	(	(	PUNCT
gujaf-198	161	5	2010	2010	NUM
gujaf-198	161	6	)	)	PUNCT
gujaf-198	161	7	found	find	VERB
gujaf-198	161	8	a	a	DET
gujaf-198	161	9	negative	negative	ADJ
gujaf-198	161	10	and	and	CCONJ
gujaf-198	161	11	significant	significant	ADJ
gujaf-198	161	12	relationship	relationship	NOUN
gujaf-198	161	13	between	between	ADP
gujaf-198	161	14	io	io	PROPN
gujaf-198	161	15	and	and	CCONJ
gujaf-198	161	16	dividend	dividend	VERB
gujaf-198	161	17	payout	payout	ADJ
gujaf-198	161	18	ratio	ratio	NOUN
gujaf-198	161	19	.	.	PUNCT
gujaf-198	162	1	likewise	likewise	ADV
gujaf-198	162	2	,	,	PUNCT
gujaf-198	162	3	subramaniam	subramaniam	PROPN
gujaf-198	162	4	et	et	PROPN
gujaf-198	162	5	al	al	PROPN
gujaf-198	162	6	.	.	PROPN
gujaf-198	162	7	(	(	PUNCT
gujaf-198	162	8	2011	2011	NUM
gujaf-198	162	9	)	)	PUNCT
gujaf-198	162	10	also	also	ADV
gujaf-198	162	11	found	find	VERB
gujaf-198	162	12	a	a	DET
gujaf-198	162	13	negative	negative	ADJ
gujaf-198	162	14	and	and	CCONJ
gujaf-198	162	15	significant	significant	ADJ
gujaf-198	162	16	relationship	relationship	NOUN
gujaf-198	162	17	using	use	VERB
gujaf-198	162	18	a	a	DET
gujaf-198	162	19	sample	sample	NOUN
gujaf-198	162	20	of	of	ADP
gujaf-198	162	21	409	409	NUM
gujaf-198	162	22	companies	company	NOUN
gujaf-198	162	23	in	in	ADP
gujaf-198	162	24	malaysia	malaysia	PROPN
gujaf-198	162	25	.	.	PUNCT
gujaf-198	163	1	in	in	ADP
gujaf-198	163	2	contrast	contrast	NOUN
gujaf-198	163	3	,	,	PUNCT
gujaf-198	163	4	siboni	siboni	NOUN
gujaf-198	163	5	et	et	PROPN
gujaf-198	163	6	al	al	PROPN
gujaf-198	163	7	.	.	PROPN
gujaf-198	164	1	(	(	PUNCT
gujaf-198	164	2	2015	2015	NUM
gujaf-198	164	3	)	)	PUNCT
gujaf-198	164	4	proved	prove	VERB
gujaf-198	164	5	that	that	SCONJ
gujaf-198	164	6	there	there	PRON
gujaf-198	164	7	is	be	VERB
gujaf-198	164	8	a	a	DET
gujaf-198	164	9	positive	positive	ADJ
gujaf-198	164	10	association	association	NOUN
gujaf-198	164	11	between	between	ADP
gujaf-198	164	12	io	io	PROPN
gujaf-198	164	13	and	and	CCONJ
gujaf-198	164	14	dp	dp	NOUN
gujaf-198	164	15	using	use	VERB
gujaf-198	164	16	a	a	DET
gujaf-198	164	17	sample	sample	NOUN
gujaf-198	164	18	of	of	ADP
gujaf-198	164	19	88	88	NUM
gujaf-198	164	20	iranian	iranian	ADJ
gujaf-198	164	21	companies	company	NOUN
gujaf-198	164	22	.	.	PUNCT
gujaf-198	165	1	similarly	similarly	ADV
gujaf-198	165	2	,	,	PUNCT
gujaf-198	165	3	andaswari	andaswari	NOUN
gujaf-198	165	4	et	et	PROPN
gujaf-198	165	5	al	al	PROPN
gujaf-198	165	6	.	.	PROPN
gujaf-198	166	1	(	(	PUNCT
gujaf-198	166	2	2017	2017	NUM
gujaf-198	166	3	)	)	PUNCT
gujaf-198	166	4	using	use	VERB
gujaf-198	166	5	structural	structural	ADJ
gujaf-198	166	6	equation	equation	NOUN
gujaf-198	166	7	modeling	modeling	NOUN
gujaf-198	166	8	on	on	ADP
gujaf-198	166	9	14	14	NUM
gujaf-198	166	10	companies	company	NOUN
gujaf-198	166	11	from	from	ADP
gujaf-198	166	12	the	the	DET
gujaf-198	166	13	indonesian	indonesian	ADJ
gujaf-198	166	14	construction	construction	NOUN
gujaf-198	166	15	sector	sector	NOUN
gujaf-198	166	16	,	,	PUNCT
gujaf-198	166	17	found	find	VERB
gujaf-198	166	18	that	that	SCONJ
gujaf-198	166	19	ios	io	NOUN
gujaf-198	166	20	positively	positively	ADV
gujaf-198	166	21	affects	affect	VERB
gujaf-198	166	22	dp	dp	PROPN
gujaf-198	166	23	.	.	PUNCT
gujaf-198	166	24	gusau	gusau	PROPN
gujaf-198	166	25	journal	journal	PROPN
gujaf-198	166	26	of	of	ADP
gujaf-198	166	27	accounting	accounting	NOUN
gujaf-198	166	28	and	and	CCONJ
gujaf-198	166	29	finance	finance	NOUN
gujaf-198	166	30	,	,	PUNCT
gujaf-198	166	31	vol	vol	NOUN
gujaf-198	166	32	.	.	PROPN
gujaf-198	166	33	4	4	NUM
gujaf-198	166	34	,	,	PUNCT
gujaf-198	166	35	issue	issue	NOUN
gujaf-198	166	36	1	1	NUM
gujaf-198	166	37	,	,	PUNCT
gujaf-198	166	38	april	april	PROPN
gujaf-198	166	39	,	,	PUNCT
gujaf-198	166	40	2023	2023	NUM
gujaf-198	166	41	22	22	NUM
gujaf-198	166	42	the	the	DET
gujaf-198	166	43	inconsistency	inconsistency	NOUN
gujaf-198	166	44	in	in	ADP
gujaf-198	166	45	the	the	DET
gujaf-198	166	46	findings	finding	NOUN
gujaf-198	166	47	opens	open	VERB
gujaf-198	166	48	a	a	DET
gujaf-198	166	49	possibility	possibility	NOUN
gujaf-198	166	50	that	that	SCONJ
gujaf-198	166	51	io	io	PROPN
gujaf-198	166	52	is	be	AUX
gujaf-198	166	53	not	not	PART
gujaf-198	166	54	a	a	DET
gujaf-198	166	55	direct	direct	ADJ
gujaf-198	166	56	determinant	determinant	NOUN
gujaf-198	166	57	of	of	ADP
gujaf-198	166	58	dividend	dividend	NOUN
gujaf-198	166	59	decisions	decision	NOUN
gujaf-198	166	60	but	but	CCONJ
gujaf-198	166	61	rather	rather	ADV
gujaf-198	166	62	a	a	DET
gujaf-198	166	63	moderating	moderate	VERB
gujaf-198	166	64	variable	variable	NOUN
gujaf-198	166	65	of	of	ADP
gujaf-198	166	66	the	the	DET
gujaf-198	166	67	direct	direct	ADJ
gujaf-198	166	68	relationship	relationship	NOUN
gujaf-198	166	69	between	between	ADP
gujaf-198	166	70	profitability	profitability	NOUN
gujaf-198	166	71	,	,	PUNCT
gujaf-198	166	72	company	company	NOUN
gujaf-198	166	73	growth	growth	NOUN
gujaf-198	166	74	,	,	PUNCT
gujaf-198	166	75	and	and	CCONJ
gujaf-198	166	76	dividend	dividend	NOUN
gujaf-198	166	77	decision	decision	NOUN
gujaf-198	166	78	(	(	PUNCT
gujaf-198	166	79	sarmento	sarmento	NOUN
gujaf-198	166	80	et	et	PROPN
gujaf-198	166	81	al	al	PROPN
gujaf-198	166	82	.	.	PROPN
gujaf-198	166	83	,	,	PUNCT
gujaf-198	166	84	2014	2014	NUM
gujaf-198	166	85	)	)	PUNCT
gujaf-198	166	86	.	.	PUNCT
gujaf-198	167	1	it	it	PRON
gujaf-198	167	2	is	be	AUX
gujaf-198	167	3	on	on	ADP
gujaf-198	167	4	this	this	DET
gujaf-198	167	5	note	note	NOUN
gujaf-198	167	6	that	that	SCONJ
gujaf-198	167	7	yustisiana	yustisiana	PROPN
gujaf-198	167	8	(	(	PUNCT
gujaf-198	167	9	2017	2017	NUM
gujaf-198	167	10	)	)	PUNCT
gujaf-198	167	11	investigates	investigate	VERB
gujaf-198	167	12	the	the	DET
gujaf-198	167	13	influence	influence	NOUN
gujaf-198	167	14	of	of	ADP
gujaf-198	167	15	dp	dp	NOUN
gujaf-198	167	16	on	on	ADP
gujaf-198	167	17	shareholder	shareholder	NOUN
gujaf-198	167	18	wealth	wealth	NOUN
gujaf-198	167	19	by	by	ADP
gujaf-198	167	20	incorporating	incorporate	VERB
gujaf-198	167	21	io	io	PROPN
gujaf-198	167	22	as	as	ADP
gujaf-198	167	23	a	a	DET
gujaf-198	167	24	moderating	moderate	VERB
gujaf-198	167	25	variable	variable	NOUN
gujaf-198	167	26	.	.	PUNCT
gujaf-198	168	1	it	it	PRON
gujaf-198	168	2	is	be	AUX
gujaf-198	168	3	proved	prove	VERB
gujaf-198	168	4	that	that	SCONJ
gujaf-198	168	5	io	io	PROPN
gujaf-198	168	6	moderates	moderate	VERB
gujaf-198	168	7	the	the	DET
gujaf-198	168	8	relationship	relationship	NOUN
gujaf-198	168	9	between	between	ADP
gujaf-198	168	10	dp	dp	NOUN
gujaf-198	168	11	and	and	CCONJ
gujaf-198	168	12	shareholders	shareholder	NOUN
gujaf-198	168	13	'	'	PART
gujaf-198	168	14	wealth	wealth	NOUN
gujaf-198	168	15	.	.	PUNCT
gujaf-198	169	1	similarly	similarly	ADV
gujaf-198	169	2	,	,	PUNCT
gujaf-198	169	3	raharja	raharja	PROPN
gujaf-198	169	4	et	et	PROPN
gujaf-198	169	5	al	al	PROPN
gujaf-198	169	6	.	.	PROPN
gujaf-198	169	7	(	(	PUNCT
gujaf-198	169	8	2020	2020	NUM
gujaf-198	169	9	)	)	PUNCT
gujaf-198	169	10	found	find	VERB
gujaf-198	169	11	that	that	SCONJ
gujaf-198	169	12	io	io	PROPN
gujaf-198	169	13	moderates	moderate	VERB
gujaf-198	169	14	the	the	DET
gujaf-198	169	15	relationship	relationship	NOUN
gujaf-198	169	16	between	between	ADP
gujaf-198	169	17	dividend	dividend	NOUN
gujaf-198	169	18	decisions	decision	NOUN
gujaf-198	169	19	and	and	CCONJ
gujaf-198	169	20	a	a	DET
gujaf-198	169	21	firm	firm	NOUN
gujaf-198	169	22	’s	’s	PART
gujaf-198	169	23	profitability	profitability	NOUN
gujaf-198	169	24	.	.	PUNCT
gujaf-198	170	1	we	we	PRON
gujaf-198	170	2	,	,	PUNCT
gujaf-198	170	3	therefore	therefore	ADV
gujaf-198	170	4	,	,	PUNCT
gujaf-198	170	5	developed	develop	VERB
gujaf-198	170	6	the	the	DET
gujaf-198	170	7	following	following	ADJ
gujaf-198	170	8	hypothesis	hypothesis	NOUN
gujaf-198	170	9	:	:	PUNCT
gujaf-198	170	10	h2	h2	NOUN
gujaf-198	170	11	:	:	PUNCT
gujaf-198	170	12	investment	investment	NOUN
gujaf-198	170	13	opportunity	opportunity	NOUN
gujaf-198	170	14	moderates	moderate	VERB
gujaf-198	170	15	the	the	DET
gujaf-198	170	16	impact	impact	NOUN
gujaf-198	170	17	of	of	ADP
gujaf-198	170	18	dividend	dividend	NOUN
gujaf-198	170	19	policy	policy	NOUN
gujaf-198	170	20	and	and	CCONJ
gujaf-198	170	21	firms	firm	NOUN
gujaf-198	170	22	’	'	PUNCT
gujaf-198	170	23	value	value	NOUN
gujaf-198	170	24	.	.	PUNCT
gujaf-198	171	1	3	3	X
gujaf-198	171	2	.	.	X
gujaf-198	171	3	methodology	methodology	NOUN
gujaf-198	171	4	this	this	DET
gujaf-198	171	5	paper	paper	NOUN
gujaf-198	171	6	examines	examine	VERB
gujaf-198	171	7	the	the	DET
gujaf-198	171	8	effect	effect	NOUN
gujaf-198	171	9	of	of	ADP
gujaf-198	171	10	dividend	dividend	NOUN
gujaf-198	171	11	policy	policy	NOUN
gujaf-198	171	12	and	and	CCONJ
gujaf-198	171	13	firms	firm	NOUN
gujaf-198	171	14	'	'	PART
gujaf-198	171	15	value	value	NOUN
gujaf-198	171	16	of	of	ADP
gujaf-198	171	17	listed	list	VERB
gujaf-198	171	18	nonfinancial	nonfinancial	ADJ
gujaf-198	171	19	companies	company	NOUN
gujaf-198	171	20	in	in	ADP
gujaf-198	171	21	nigeria	nigeria	PROPN
gujaf-198	171	22	,	,	PUNCT
gujaf-198	171	23	with	with	ADP
gujaf-198	171	24	investment	investment	NOUN
gujaf-198	171	25	opportunity	opportunity	NOUN
gujaf-198	171	26	as	as	ADP
gujaf-198	171	27	moderating	moderate	VERB
gujaf-198	171	28	variable	variable	NOUN
gujaf-198	171	29	.	.	PUNCT
gujaf-198	172	1	data	datum	NOUN
gujaf-198	172	2	for	for	ADP
gujaf-198	172	3	the	the	DET
gujaf-198	172	4	study	study	NOUN
gujaf-198	172	5	was	be	AUX
gujaf-198	172	6	gathered	gather	VERB
gujaf-198	172	7	from	from	ADP
gujaf-198	172	8	the	the	DET
gujaf-198	172	9	annual	annual	ADJ
gujaf-198	172	10	reports	report	NOUN
gujaf-198	172	11	of	of	ADP
gujaf-198	172	12	the	the	DET
gujaf-198	172	13	firms	firm	NOUN
gujaf-198	172	14	covering	cover	VERB
gujaf-198	172	15	the	the	DET
gujaf-198	172	16	years	year	NOUN
gujaf-198	172	17	2011	2011	NUM
gujaf-198	172	18	through	through	ADP
gujaf-198	172	19	2020	2020	NUM
gujaf-198	172	20	.	.	PUNCT
gujaf-198	173	1	the	the	DET
gujaf-198	173	2	researcher	researcher	NOUN
gujaf-198	173	3	used	use	VERB
gujaf-198	173	4	a	a	DET
gujaf-198	173	5	judgmental	judgmental	ADJ
gujaf-198	173	6	sampling	sampling	NOUN
gujaf-198	173	7	technique	technique	NOUN
gujaf-198	173	8	in	in	ADP
gujaf-198	173	9	selecting	select	VERB
gujaf-198	173	10	the	the	DET
gujaf-198	173	11	sample	sample	NOUN
gujaf-198	173	12	size	size	NOUN
gujaf-198	173	13	based	base	VERB
gujaf-198	173	14	on	on	ADP
gujaf-198	173	15	the	the	DET
gujaf-198	173	16	following	follow	VERB
gujaf-198	173	17	criterion	criterion	NOUN
gujaf-198	173	18	:	:	PUNCT
gujaf-198	173	19	(	(	PUNCT
gujaf-198	173	20	1	1	X
gujaf-198	173	21	)	)	PUNCT
gujaf-198	173	22	the	the	DET
gujaf-198	173	23	company	company	NOUN
gujaf-198	173	24	must	must	AUX
gujaf-198	173	25	have	have	AUX
gujaf-198	173	26	been	be	AUX
gujaf-198	173	27	listed	list	VERB
gujaf-198	173	28	on	on	ADP
gujaf-198	173	29	the	the	DET
gujaf-198	173	30	floor	floor	NOUN
gujaf-198	173	31	of	of	ADP
gujaf-198	173	32	the	the	DET
gujaf-198	173	33	nigerian	nigerian	ADJ
gujaf-198	173	34	stock	stock	NOUN
gujaf-198	173	35	exchange	exchange	NOUN
gujaf-198	173	36	not	not	PART
gujaf-198	173	37	later	later	ADV
gujaf-198	173	38	than	than	ADP
gujaf-198	173	39	january	january	PROPN
gujaf-198	173	40	1	1	NUM
gujaf-198	173	41	,	,	PUNCT
gujaf-198	173	42	2011	2011	NUM
gujaf-198	173	43	;	;	PUNCT
gujaf-198	173	44	and	and	CCONJ
gujaf-198	173	45	(	(	PUNCT
gujaf-198	173	46	2	2	X
gujaf-198	173	47	)	)	PUNCT
gujaf-198	173	48	the	the	DET
gujaf-198	173	49	company	company	NOUN
gujaf-198	173	50	must	must	AUX
gujaf-198	173	51	have	have	AUX
gujaf-198	173	52	paid	pay	VERB
gujaf-198	173	53	a	a	DET
gujaf-198	173	54	dividend	dividend	NOUN
gujaf-198	173	55	for	for	ADP
gujaf-198	173	56	at	at	ADV
gujaf-198	173	57	least	least	ADV
gujaf-198	173	58	seven	seven	NUM
gujaf-198	173	59	(	(	PUNCT
gujaf-198	173	60	7	7	NUM
gujaf-198	173	61	)	)	PUNCT
gujaf-198	173	62	years	year	NOUN
gujaf-198	173	63	out	out	ADP
gujaf-198	173	64	of	of	ADP
gujaf-198	173	65	the	the	DET
gujaf-198	173	66	ten	ten	NUM
gujaf-198	173	67	(	(	PUNCT
gujaf-198	173	68	10	10	NUM
gujaf-198	173	69	)	)	PUNCT
gujaf-198	173	70	years	year	NOUN
gujaf-198	173	71	covered	cover	VERB
gujaf-198	173	72	by	by	ADP
gujaf-198	173	73	this	this	DET
gujaf-198	173	74	study	study	NOUN
gujaf-198	173	75	.	.	PUNCT
gujaf-198	174	1	therefore	therefore	ADV
gujaf-198	174	2	,	,	PUNCT
gujaf-198	174	3	this	this	DET
gujaf-198	174	4	paper	paper	NOUN
gujaf-198	174	5	removed	remove	VERB
gujaf-198	174	6	companies	company	NOUN
gujaf-198	174	7	that	that	PRON
gujaf-198	174	8	paid	pay	VERB
gujaf-198	174	9	dividends	dividend	NOUN
gujaf-198	174	10	for	for	ADP
gujaf-198	174	11	less	less	ADJ
gujaf-198	174	12	than	than	ADP
gujaf-198	174	13	7	7	NUM
gujaf-198	174	14	years	year	NOUN
gujaf-198	174	15	and	and	CCONJ
gujaf-198	174	16	companies	company	NOUN
gujaf-198	174	17	with	with	ADP
gujaf-198	174	18	other	other	ADJ
gujaf-198	174	19	missing	missing	ADJ
gujaf-198	174	20	data	datum	NOUN
gujaf-198	174	21	.	.	PUNCT
gujaf-198	175	1	the	the	DET
gujaf-198	175	2	final	final	ADJ
gujaf-198	175	3	sample	sample	NOUN
gujaf-198	175	4	comprises	comprise	VERB
gujaf-198	175	5	30	30	NUM
gujaf-198	175	6	companies	company	NOUN
gujaf-198	175	7	over	over	ADP
gujaf-198	175	8	a	a	DET
gujaf-198	175	9	period	period	NOUN
gujaf-198	175	10	of	of	ADP
gujaf-198	175	11	10	10	NUM
gujaf-198	175	12	years	year	NOUN
gujaf-198	175	13	.	.	PUNCT
gujaf-198	176	1	this	this	PRON
gujaf-198	176	2	makes	make	VERB
gujaf-198	176	3	it	it	PRON
gujaf-198	176	4	a	a	DET
gujaf-198	176	5	300	300	NUM
gujaf-198	176	6	-	-	PUNCT
gujaf-198	176	7	firm	firm	ADJ
gujaf-198	176	8	-	-	PUNCT
gujaf-198	176	9	year	year	NOUN
gujaf-198	176	10	observation	observation	NOUN
gujaf-198	176	11	.	.	PUNCT
gujaf-198	177	1	see	see	VERB
gujaf-198	177	2	table	table	NOUN
gujaf-198	177	3	i	i	PRON
gujaf-198	177	4	for	for	ADP
gujaf-198	177	5	the	the	DET
gujaf-198	177	6	sampling	sample	VERB
gujaf-198	177	7	procedure	procedure	NOUN
gujaf-198	177	8	.	.	PUNCT
gujaf-198	178	1	definition	definition	NOUN
gujaf-198	178	2	of	of	ADP
gujaf-198	178	3	variables	variable	NOUN
gujaf-198	178	4	and	and	CCONJ
gujaf-198	178	5	measurement	measurement	NOUN
gujaf-198	178	6	firm	firm	NOUN
gujaf-198	178	7	value	value	NOUN
gujaf-198	178	8	this	this	DET
gujaf-198	178	9	study	study	NOUN
gujaf-198	178	10	use	use	VERB
gujaf-198	178	11	tobin	tobin	PROPN
gujaf-198	178	12	’s	’s	PART
gujaf-198	178	13	q	q	NOUN
gujaf-198	178	14	and	and	CCONJ
gujaf-198	178	15	market	market	NOUN
gujaf-198	178	16	share	share	NOUN
gujaf-198	178	17	price	price	NOUN
gujaf-198	178	18	to	to	PART
gujaf-198	178	19	measure	measure	VERB
gujaf-198	178	20	firm	firm	ADJ
gujaf-198	178	21	value	value	NOUN
gujaf-198	178	22	,	,	PUNCT
gujaf-198	178	23	consistent	consistent	ADJ
gujaf-198	178	24	with	with	ADP
gujaf-198	178	25	previous	previous	ADJ
gujaf-198	178	26	studies	study	NOUN
gujaf-198	178	27	(	(	PUNCT
gujaf-198	178	28	safitri	safitri	PROPN
gujaf-198	178	29	et	et	PROPN
gujaf-198	178	30	al	al	PROPN
gujaf-198	178	31	.	.	PROPN
gujaf-198	178	32	,	,	PUNCT
gujaf-198	178	33	2020	2020	NUM
gujaf-198	178	34	;	;	PUNCT
gujaf-198	178	35	akhmadi	akhmadi	NOUN
gujaf-198	178	36	and	and	CCONJ
gujaf-198	178	37	januarsi	januarsi	NOUN
gujaf-198	178	38	,	,	PUNCT
gujaf-198	178	39	2021	2021	NUM
gujaf-198	178	40	)	)	PUNCT
gujaf-198	178	41	.	.	PUNCT
gujaf-198	179	1	tobin	tobin	PROPN
gujaf-198	179	2	’s	’s	PART
gujaf-198	179	3	q	q	NOUN
gujaf-198	179	4	is	be	AUX
gujaf-198	179	5	calculated	calculate	VERB
gujaf-198	179	6	by	by	ADP
gujaf-198	179	7	summing	sum	VERB
gujaf-198	179	8	up	up	ADP
gujaf-198	179	9	the	the	DET
gujaf-198	179	10	market	market	NOUN
gujaf-198	179	11	capitalization	capitalization	NOUN
gujaf-198	179	12	and	and	CCONJ
gujaf-198	179	13	book	book	NOUN
gujaf-198	179	14	value	value	NOUN
gujaf-198	179	15	of	of	ADP
gujaf-198	179	16	debt	debt	NOUN
gujaf-198	179	17	and	and	CCONJ
gujaf-198	179	18	then	then	ADV
gujaf-198	179	19	dividing	divide	VERB
gujaf-198	179	20	it	it	PRON
gujaf-198	179	21	by	by	ADP
gujaf-198	179	22	the	the	DET
gujaf-198	179	23	total	total	ADJ
gujaf-198	179	24	assets	asset	NOUN
gujaf-198	179	25	.	.	PUNCT
gujaf-198	180	1	the	the	DET
gujaf-198	180	2	market	market	NOUN
gujaf-198	180	3	share	share	NOUN
gujaf-198	180	4	price	price	NOUN
gujaf-198	180	5	is	be	AUX
gujaf-198	180	6	the	the	DET
gujaf-198	180	7	closing	close	VERB
gujaf-198	180	8	share	share	NOUN
gujaf-198	180	9	price	price	NOUN
gujaf-198	180	10	independent	independent	ADJ
gujaf-198	180	11	variables	variable	NOUN
gujaf-198	180	12	consistent	consistent	ADJ
gujaf-198	180	13	with	with	ADP
gujaf-198	180	14	the	the	DET
gujaf-198	180	15	study	study	NOUN
gujaf-198	180	16	of	of	ADP
gujaf-198	180	17	oniyama	oniyama	PROPN
gujaf-198	180	18	et	et	PROPN
gujaf-198	180	19	al	al	PROPN
gujaf-198	180	20	.	.	PROPN
gujaf-198	181	1	(	(	PUNCT
gujaf-198	181	2	2021	2021	NUM
gujaf-198	181	3	)	)	PUNCT
gujaf-198	181	4	,	,	PUNCT
gujaf-198	181	5	this	this	DET
gujaf-198	181	6	paper	paper	NOUN
gujaf-198	181	7	used	use	VERB
gujaf-198	181	8	three	three	NUM
gujaf-198	181	9	measures	measure	NOUN
gujaf-198	181	10	of	of	ADP
gujaf-198	181	11	dp	dp	PROPN
gujaf-198	181	12	.	.	PROPN
gujaf-198	181	13	dividend	dividend	NOUN
gujaf-198	181	14	per	per	ADP
gujaf-198	181	15	share	share	NOUN
gujaf-198	181	16	is	be	AUX
gujaf-198	181	17	calculated	calculate	VERB
gujaf-198	181	18	in	in	ADP
gujaf-198	181	19	this	this	DET
gujaf-198	181	20	study	study	NOUN
gujaf-198	181	21	as	as	ADP
gujaf-198	181	22	the	the	DET
gujaf-198	181	23	divided	divided	ADJ
gujaf-198	181	24	total	total	ADJ
gujaf-198	181	25	dividend	dividend	NOUN
gujaf-198	181	26	paid	pay	VERB
gujaf-198	181	27	to	to	ADP
gujaf-198	181	28	the	the	DET
gujaf-198	181	29	ordinary	ordinary	ADJ
gujaf-198	181	30	shareholders	shareholder	NOUN
gujaf-198	181	31	divided	divide	VERB
gujaf-198	181	32	by	by	ADP
gujaf-198	181	33	the	the	DET
gujaf-198	181	34	total	total	ADJ
gujaf-198	181	35	number	number	NOUN
gujaf-198	181	36	of	of	ADP
gujaf-198	181	37	shares	share	NOUN
gujaf-198	181	38	in	in	ADP
gujaf-198	181	39	issues	issue	NOUN
gujaf-198	181	40	,	,	PUNCT
gujaf-198	181	41	dividend	dividend	VERB
gujaf-198	181	42	payout	payout	NOUN
gujaf-198	181	43	ratio	ratio	NOUN
gujaf-198	181	44	-	-	PUNCT
gujaf-198	181	45	measured	measure	VERB
gujaf-198	181	46	as	as	ADP
gujaf-198	181	47	dividend	dividend	NOUN
gujaf-198	181	48	per	per	ADP
gujaf-198	181	49	share	share	NOUN
gujaf-198	181	50	minus	minus	CCONJ
gujaf-198	181	51	earning	earn	VERB
gujaf-198	181	52	per	per	ADP
gujaf-198	181	53	share	share	NOUN
gujaf-198	181	54	gusau	gusau	PROPN
gujaf-198	181	55	journal	journal	PROPN
gujaf-198	181	56	of	of	ADP
gujaf-198	181	57	accounting	accounting	NOUN
gujaf-198	181	58	and	and	CCONJ
gujaf-198	181	59	finance	finance	NOUN
gujaf-198	181	60	,	,	PUNCT
gujaf-198	181	61	vol	vol	NOUN
gujaf-198	181	62	.	.	PROPN
gujaf-198	181	63	4	4	NUM
gujaf-198	181	64	,	,	PUNCT
gujaf-198	181	65	issue	issue	NOUN
gujaf-198	181	66	1	1	NUM
gujaf-198	181	67	,	,	PUNCT
gujaf-198	181	68	april	april	PROPN
gujaf-198	181	69	,	,	PUNCT
gujaf-198	181	70	2023	2023	NUM
gujaf-198	181	71	23	23	NUM
gujaf-198	181	72	dividend	dividend	NOUN
gujaf-198	181	73	by	by	ADP
gujaf-198	181	74	dividend	dividend	NOUN
gujaf-198	181	75	per	per	ADP
gujaf-198	181	76	share	share	NOUN
gujaf-198	181	77	,	,	PUNCT
gujaf-198	181	78	and	and	CCONJ
gujaf-198	181	79	dividend	dividend	NOUN
gujaf-198	181	80	yieldmeasured	yieldmeasure	VERB
gujaf-198	181	81	as	as	ADP
gujaf-198	181	82	dividend	dividend	NOUN
gujaf-198	181	83	per	per	ADP
gujaf-198	181	84	share	share	NOUN
gujaf-198	181	85	dividend	dividend	NOUN
gujaf-198	181	86	by	by	ADP
gujaf-198	181	87	earning	earn	VERB
gujaf-198	181	88	per	per	ADP
gujaf-198	181	89	share	share	NOUN
gujaf-198	181	90	.	.	PUNCT
gujaf-198	182	1	moderating	moderate	VERB
gujaf-198	182	2	variable	variable	ADJ
gujaf-198	182	3	investment	investment	NOUN
gujaf-198	182	4	opportunity	opportunity	NOUN
gujaf-198	182	5	is	be	AUX
gujaf-198	182	6	the	the	DET
gujaf-198	182	7	moderating	moderate	VERB
gujaf-198	182	8	variable	variable	NOUN
gujaf-198	182	9	,	,	PUNCT
gujaf-198	182	10	which	which	PRON
gujaf-198	182	11	is	be	AUX
gujaf-198	182	12	measured	measure	VERB
gujaf-198	182	13	as	as	ADP
gujaf-198	182	14	the	the	DET
gujaf-198	182	15	ratio	ratio	NOUN
gujaf-198	182	16	of	of	ADP
gujaf-198	182	17	increase	increase	NOUN
gujaf-198	182	18	in	in	ADP
gujaf-198	182	19	fixed	fix	VERB
gujaf-198	182	20	assets	asset	NOUN
gujaf-198	182	21	over	over	ADP
gujaf-198	182	22	the	the	DET
gujaf-198	182	23	total	total	ADJ
gujaf-198	182	24	assets	asset	NOUN
gujaf-198	182	25	of	of	ADP
gujaf-198	182	26	period	period	NOUN
gujaf-198	182	27	one	one	NUM
gujaf-198	182	28	,	,	PUNCT
gujaf-198	182	29	consistent	consistent	ADJ
gujaf-198	182	30	with	with	ADP
gujaf-198	182	31	the	the	DET
gujaf-198	182	32	study	study	NOUN
gujaf-198	182	33	of	of	ADP
gujaf-198	182	34	nasir	nasir	PROPN
gujaf-198	182	35	et	et	PROPN
gujaf-198	182	36	al	al	PROPN
gujaf-198	182	37	.	.	PROPN
gujaf-198	183	1	(	(	PUNCT
gujaf-198	183	2	2020	2020	NUM
gujaf-198	183	3	)	)	PUNCT
gujaf-198	183	4	.	.	PUNCT
gujaf-198	184	1	control	control	NOUN
gujaf-198	184	2	variables	variable	VERB
gujaf-198	184	3	three	three	NUM
gujaf-198	184	4	control	control	NOUN
gujaf-198	184	5	variables	variable	NOUN
gujaf-198	184	6	namely	namely	ADV
gujaf-198	184	7	firm	firm	ADJ
gujaf-198	184	8	size	size	NOUN
gujaf-198	184	9	,	,	PUNCT
gujaf-198	184	10	leverage	leverage	NOUN
gujaf-198	184	11	,	,	PUNCT
gujaf-198	184	12	and	and	CCONJ
gujaf-198	184	13	industry	industry	NOUN
gujaf-198	184	14	dummy	dummy	NOUN
gujaf-198	184	15	was	be	AUX
gujaf-198	184	16	used	use	VERB
gujaf-198	184	17	in	in	ADP
gujaf-198	184	18	this	this	DET
gujaf-198	184	19	study	study	NOUN
gujaf-198	184	20	.	.	PUNCT
gujaf-198	185	1	firm	firm	ADJ
gujaf-198	185	2	size	size	NOUN
gujaf-198	185	3	is	be	AUX
gujaf-198	185	4	computed	compute	VERB
gujaf-198	185	5	as	as	ADP
gujaf-198	185	6	the	the	DET
gujaf-198	185	7	natural	natural	ADJ
gujaf-198	185	8	logarithm	logarithm	NOUN
gujaf-198	185	9	of	of	ADP
gujaf-198	185	10	the	the	DET
gujaf-198	185	11	total	total	ADJ
gujaf-198	185	12	assets	asset	NOUN
gujaf-198	185	13	(	(	PUNCT
gujaf-198	185	14	hansda	hansda	NOUN
gujaf-198	185	15	et	et	PROPN
gujaf-198	185	16	al	al	PROPN
gujaf-198	185	17	.	.	PROPN
gujaf-198	185	18	,	,	PUNCT
gujaf-198	185	19	2020	2020	NUM
gujaf-198	185	20	)	)	PUNCT
gujaf-198	185	21	.	.	PUNCT
gujaf-198	186	1	leverage	leverage	NOUN
gujaf-198	186	2	is	be	AUX
gujaf-198	186	3	computed	compute	VERB
gujaf-198	186	4	as	as	ADP
gujaf-198	186	5	the	the	DET
gujaf-198	186	6	ratio	ratio	NOUN
gujaf-198	186	7	of	of	ADP
gujaf-198	186	8	total	total	ADJ
gujaf-198	186	9	interest	interest	NOUN
gujaf-198	186	10	-	-	PUNCT
gujaf-198	186	11	bearing	bear	VERB
gujaf-198	186	12	liabilities	liability	NOUN
gujaf-198	186	13	to	to	PART
gujaf-198	186	14	total	total	VERB
gujaf-198	186	15	assets	asset	NOUN
gujaf-198	186	16	(	(	PUNCT
gujaf-198	186	17	hansda	hansda	NOUN
gujaf-198	186	18	et	et	PROPN
gujaf-198	186	19	al	al	PROPN
gujaf-198	186	20	.	.	PROPN
gujaf-198	186	21	,	,	PUNCT
gujaf-198	186	22	2020	2020	NUM
gujaf-198	186	23	)	)	PUNCT
gujaf-198	186	24	.	.	PUNCT
gujaf-198	187	1	as	as	ADP
gujaf-198	187	2	for	for	ADP
gujaf-198	187	3	the	the	DET
gujaf-198	187	4	industry	industry	NOUN
gujaf-198	187	5	dummy	dummy	NOUN
gujaf-198	187	6	,	,	PUNCT
gujaf-198	187	7	a	a	DET
gujaf-198	187	8	value	value	NOUN
gujaf-198	187	9	of	of	ADP
gujaf-198	187	10	1	1	NUM
gujaf-198	187	11	is	be	AUX
gujaf-198	187	12	assigned	assign	VERB
gujaf-198	187	13	to	to	ADP
gujaf-198	187	14	manufacturing	manufacture	VERB
gujaf-198	187	15	companies	company	NOUN
gujaf-198	187	16	and	and	CCONJ
gujaf-198	187	17	2	2	NUM
gujaf-198	187	18	is	be	AUX
gujaf-198	187	19	assigned	assign	VERB
gujaf-198	187	20	to	to	ADP
gujaf-198	187	21	service	service	NOUN
gujaf-198	187	22	companies	company	NOUN
gujaf-198	187	23	.	.	PUNCT
gujaf-198	188	1	see	see	VERB
gujaf-198	188	2	table	table	NOUN
gujaf-198	188	3	ii	ii	PROPN
gujaf-198	188	4	for	for	ADP
gujaf-198	188	5	the	the	DET
gujaf-198	188	6	summary	summary	NOUN
gujaf-198	188	7	of	of	ADP
gujaf-198	188	8	the	the	DET
gujaf-198	188	9	variables	variable	NOUN
gujaf-198	188	10	used	use	VERB
gujaf-198	188	11	.	.	PUNCT
gujaf-198	189	1	regression	regression	NOUN
gujaf-198	189	2	model	model	NOUN
gujaf-198	189	3	the	the	DET
gujaf-198	189	4	followings	following	NOUN
gujaf-198	189	5	models	model	NOUN
gujaf-198	189	6	were	be	AUX
gujaf-198	189	7	constructed	construct	VERB
gujaf-198	189	8	:	:	PUNCT
gujaf-198	189	9	tqit	tqit	ADP
gujaf-198	189	10	=	=	PUNCT
gujaf-198	189	11	β0	β0	PROPN
gujaf-198	190	1	+	+	CCONJ
gujaf-198	190	2	β1dpsit	β1dpsit	NOUN
gujaf-198	190	3	+	+	NUM
gujaf-198	190	4	β2dprit	β2dprit	NOUN
gujaf-198	190	5	+	+	CCONJ
gujaf-198	190	6	β3dyit	β3dyit	PROPN
gujaf-198	191	1	+	+	NUM
gujaf-198	191	2	β4levit	β4levit	ADJ
gujaf-198	192	1	+	+	CCONJ
gujaf-198	193	1	β5fsizeit	β5fsizeit	ADJ
gujaf-198	193	2	+	+	NUM
gujaf-198	193	3	β6indit	β6indit	NOUN
gujaf-198	193	4	+	+	CCONJ
gujaf-198	193	5	εit	εit	PROPN
gujaf-198	193	6	…	…	SYM
gujaf-198	193	7	……	……	NOUN
gujaf-198	193	8	..	..	PUNCT
gujaf-198	193	9	(	(	PUNCT
gujaf-198	193	10	1	1	X
gujaf-198	193	11	)	)	PUNCT
gujaf-198	193	12	mpsit	mpsit	NOUN
gujaf-198	193	13	=	=	PUNCT
gujaf-198	193	14	β0	β0	NOUN
gujaf-198	193	15	+	+	CCONJ
gujaf-198	193	16	β1dpsit	β1dpsit	NOUN
gujaf-198	193	17	+	+	NUM
gujaf-198	193	18	β2dprit	β2dprit	NOUN
gujaf-198	193	19	+	+	CCONJ
gujaf-198	193	20	β3dyit	β3dyit	PROPN
gujaf-198	193	21	+	+	NUM
gujaf-198	193	22	β4levit	β4levit	ADJ
gujaf-198	194	1	+	+	CCONJ
gujaf-198	195	1	β5fsizeit	β5fsizeit	ADJ
gujaf-198	195	2	+	+	NUM
gujaf-198	195	3	β6indit	β6indit	NOUN
gujaf-198	195	4	+	+	CCONJ
gujaf-198	195	5	εit	εit	PROPN
gujaf-198	195	6	…	…	SYM
gujaf-198	195	7	…	…	PUNCT
gujaf-198	195	8	…	…	PUNCT
gujaf-198	195	9	(2	(2	NUM
gujaf-198	195	10	)	)	PUNCT
gujaf-198	195	11	tqit	tqit	NOUN
gujaf-198	195	12	=	=	SYM
gujaf-198	195	13	β0	β0	PROPN
gujaf-198	196	1	+	+	CCONJ
gujaf-198	196	2	β1dpsit	β1dpsit	NOUN
gujaf-198	196	3	+	+	NUM
gujaf-198	196	4	β2dprit	β2dprit	NOUN
gujaf-198	196	5	+	+	CCONJ
gujaf-198	196	6	β3dyit	β3dyit	PROPN
gujaf-198	197	1	+	+	X
gujaf-198	197	2	β4ioit	β4ioit	ADV
gujaf-198	197	3	+	+	CCONJ
gujaf-198	197	4	β5io*dpsit	β5io*dpsit	NOUN
gujaf-198	197	5	+	+	CCONJ
gujaf-198	197	6	β6io*dyrit	β6io*dyrit	NOUN
gujaf-198	197	7	+	+	NUM
gujaf-198	197	8	β7io*dyit	β7io*dyit	NOUN
gujaf-198	198	1	+	+	NUM
gujaf-198	198	2	β8levit	β8levit	ADJ
gujaf-198	199	1	+	+	CCONJ
gujaf-198	199	2	β9fsizeit	β9fsizeit	NOUN
gujaf-198	199	3	+	+	CCONJ
gujaf-198	199	4	β10ind	β10ind	NOUN
gujaf-198	199	5	εit	εit	NOUN
gujaf-198	199	6	……	……	NOUN
gujaf-198	199	7	……	……	NOUN
gujaf-198	199	8	……	……	NOUN
gujaf-198	199	9	……	……	NOUN
gujaf-198	199	10	……	……	NOUN
gujaf-198	199	11	……	……	NOUN
gujaf-198	199	12	……	……	NOUN
gujaf-198	199	13	.	.	PUNCT
gujaf-198	200	1	…	…	PUNCT
gujaf-198	200	2	…	…	PUNCT
gujaf-198	200	3	…	…	PUNCT
gujaf-198	200	4	…	…	PUNCT
gujaf-198	200	5	…	…	PUNCT
gujaf-198	200	6	…	…	PUNCT
gujaf-198	200	7	....	....	PUNCT
gujaf-198	200	8	(	(	PUNCT
gujaf-198	200	9	3	3	X
gujaf-198	200	10	)	)	PUNCT
gujaf-198	200	11	mpsit	mpsit	NOUN
gujaf-198	200	12	=	=	PUNCT
gujaf-198	200	13	β0	β0	NOUN
gujaf-198	200	14	+	+	CCONJ
gujaf-198	200	15	β1dpsit	β1dpsit	NOUN
gujaf-198	200	16	+	+	NUM
gujaf-198	200	17	β2dprit	β2dprit	NOUN
gujaf-198	200	18	+	+	CCONJ
gujaf-198	200	19	β3dyit	β3dyit	PROPN
gujaf-198	200	20	+	+	X
gujaf-198	200	21	β4ioit	β4ioit	ADV
gujaf-198	200	22	+	+	CCONJ
gujaf-198	200	23	β5io*dpsit	β5io*dpsit	NOUN
gujaf-198	200	24	+	+	CCONJ
gujaf-198	200	25	β6io*dyrit	β6io*dyrit	NOUN
gujaf-198	200	26	+	+	NUM
gujaf-198	200	27	β7io*dyit	β7io*dyit	NOUN
gujaf-198	200	28	+	+	NUM
gujaf-198	200	29	β8levit	β8levit	ADJ
gujaf-198	201	1	+	+	CCONJ
gujaf-198	201	2	β9fsizeit	β9fsizeit	NOUN
gujaf-198	201	3	+	+	CCONJ
gujaf-198	201	4	β10ind	β10ind	NOUN
gujaf-198	201	5	εit	εit	NOUN
gujaf-198	201	6	……	……	NOUN
gujaf-198	201	7	……	……	NOUN
gujaf-198	201	8	……	……	NOUN
gujaf-198	201	9	……	……	NOUN
gujaf-198	201	10	……	……	NOUN
gujaf-198	201	11	……	……	NOUN
gujaf-198	201	12	……	……	NOUN
gujaf-198	201	13	.	.	PUNCT
gujaf-198	202	1	…	…	PUNCT
gujaf-198	202	2	…	…	PUNCT
gujaf-198	202	3	…	…	PUNCT
gujaf-198	202	4	…	…	PUNCT
gujaf-198	202	5	…	…	PUNCT
gujaf-198	202	6	…	…	PUNCT
gujaf-198	202	7	…	…	PUNCT
gujaf-198	202	8	(	(	PUNCT
gujaf-198	202	9	4	4	NUM
gujaf-198	202	10	)	)	PUNCT
gujaf-198	202	11	where	where	SCONJ
gujaf-198	202	12	:	:	PUNCT
gujaf-198	202	13	β0	β0	NOUN
gujaf-198	202	14	=	=	SYM
gujaf-198	202	15	constant	constant	ADJ
gujaf-198	202	16	β1	β1	PROPN
gujaf-198	202	17	to	to	PART
gujaf-198	202	18	β10	β10	VERB
gujaf-198	202	19	=	=	PUNCT
gujaf-198	202	20	coefficient	coefficient	NOUN
gujaf-198	202	21	of	of	ADP
gujaf-198	202	22	the	the	DET
gujaf-198	202	23	parameters	parameter	NOUN
gujaf-198	202	24	ε	ε	NOUN
gujaf-198	202	25	=	=	SYM
gujaf-198	202	26	error	error	NOUN
gujaf-198	202	27	term	term	NOUN
gujaf-198	202	28	i=	i=	PROPN
gujaf-198	202	29	firm	firm	NOUN
gujaf-198	202	30	t=	t=	NUM
gujaf-198	202	31	time	time	NOUN
gujaf-198	202	32	table	table	NOUN
gujaf-198	203	1	i	i	PRON
gujaf-198	203	2	sample	sample	NOUN
gujaf-198	203	3	procedure	procedure	NOUN
gujaf-198	203	4	initial	initial	ADJ
gujaf-198	203	5	sample	sample	NOUN
gujaf-198	203	6	size	size	NOUN
gujaf-198	203	7	before	before	ADP
gujaf-198	203	8	elimination	elimination	NOUN
gujaf-198	203	9	158	158	NUM
gujaf-198	203	10	companies	company	NOUN
gujaf-198	203	11	listed	list	VERB
gujaf-198	203	12	after	after	ADP
gujaf-198	203	13	2011	2011	NUM
gujaf-198	203	14	(	(	PUNCT
gujaf-198	203	15	10	10	NUM
gujaf-198	203	16	)	)	PUNCT
gujaf-198	203	17	financial	financial	ADJ
gujaf-198	203	18	services	service	NOUN
gujaf-198	203	19	(	(	PUNCT
gujaf-198	203	20	48	48	NUM
gujaf-198	203	21	)	)	PUNCT
gujaf-198	203	22	companies	company	NOUN
gujaf-198	203	23	with	with	ADP
gujaf-198	203	24	payment	payment	NOUN
gujaf-198	203	25	of	of	ADP
gujaf-198	203	26	dividend	dividend	NOUN
gujaf-198	203	27	less	less	ADJ
gujaf-198	203	28	than	than	ADP
gujaf-198	203	29	7	7	NUM
gujaf-198	203	30	times	time	NOUN
gujaf-198	203	31	(	(	PUNCT
gujaf-198	203	32	58	58	NUM
gujaf-198	203	33	)	)	PUNCT
gujaf-198	203	34	companies	company	NOUN
gujaf-198	203	35	with	with	ADP
gujaf-198	203	36	other	other	ADJ
gujaf-198	203	37	missing	missing	ADJ
gujaf-198	203	38	data	datum	NOUN
gujaf-198	203	39	(	(	PUNCT
gujaf-198	203	40	12	12	NUM
gujaf-198	203	41	)	)	PUNCT
gujaf-198	203	42	final	final	ADJ
gujaf-198	203	43	sample	sample	NOUN
gujaf-198	203	44	size	size	NOUN
gujaf-198	203	45	30	30	NUM
gujaf-198	203	46	observation	observation	NOUN
gujaf-198	203	47	period	period	NOUN
gujaf-198	203	48	(	(	PUNCT
gujaf-198	203	49	2011	2011	NUM
gujaf-198	203	50	–	–	SYM
gujaf-198	203	51	2020	2020	NUM
gujaf-198	203	52	)	)	PUNCT
gujaf-198	203	53	10yrs	10yr	NOUN
gujaf-198	203	54	number	number	NOUN
gujaf-198	203	55	of	of	ADP
gujaf-198	203	56	observation	observation	NOUN
gujaf-198	203	57	300	300	NUM
gujaf-198	203	58	source	source	NOUN
gujaf-198	203	59	:	:	PUNCT
gujaf-198	203	60	author	author	NOUN
gujaf-198	203	61	’s	’s	PART
gujaf-198	203	62	compilation	compilation	NOUN
gujaf-198	203	63	(	(	PUNCT
gujaf-198	203	64	2023	2023	NUM
gujaf-198	203	65	)	)	PUNCT
gujaf-198	203	66	gusau	gusau	ADJ
gujaf-198	203	67	journal	journal	NOUN
gujaf-198	203	68	of	of	ADP
gujaf-198	203	69	accounting	accounting	NOUN
gujaf-198	203	70	and	and	CCONJ
gujaf-198	203	71	finance	finance	NOUN
gujaf-198	203	72	,	,	PUNCT
gujaf-198	203	73	vol	vol	NOUN
gujaf-198	203	74	.	.	PROPN
gujaf-198	203	75	4	4	NUM
gujaf-198	203	76	,	,	PUNCT
gujaf-198	203	77	issue	issue	NOUN
gujaf-198	203	78	1	1	NUM
gujaf-198	203	79	,	,	PUNCT
gujaf-198	203	80	april	april	PROPN
gujaf-198	203	81	,	,	PUNCT
gujaf-198	203	82	2023	2023	NUM
gujaf-198	203	83	24	24	NUM
gujaf-198	203	84	table	table	NOUN
gujaf-198	203	85	ii	ii	NOUN
gujaf-198	203	86	variables	variable	VERB
gujaf-198	203	87	definitions	definition	NOUN
gujaf-198	203	88	and	and	CCONJ
gujaf-198	203	89	measurements	measurement	VERB
gujaf-198	203	90	variable	variable	ADJ
gujaf-198	203	91	name	name	NOUN
gujaf-198	203	92	measurement	measurement	NOUN
gujaf-198	203	93	source(s	source(s	PROPN
gujaf-198	203	94	)	)	PUNCT
gujaf-198	203	95	tobin	tobin	PROPN
gujaf-198	203	96	’s	’s	PART
gujaf-198	203	97	q	q	X
gujaf-198	203	98	(	(	PUNCT
gujaf-198	203	99	tq	tq	NOUN
gujaf-198	203	100	)	)	PUNCT
gujaf-198	203	101	(	(	PUNCT
gujaf-198	203	102	market	market	NOUN
gujaf-198	203	103	capitalization	capitalization	NOUN
gujaf-198	203	104	plus	plus	CCONJ
gujaf-198	203	105	total	total	ADJ
gujaf-198	203	106	debt)/	debt)/	NOUN
gujaf-198	204	1	=	=	NOUN
gujaf-198	204	2	total	total	ADJ
gujaf-198	204	3	assets	asset	NOUN
gujaf-198	204	4	siboni	siboni	NOUN
gujaf-198	204	5	and	and	CCONJ
gujaf-198	204	6	pourali	pourali	X
gujaf-198	204	7	(	(	PUNCT
gujaf-198	204	8	2015	2015	NUM
gujaf-198	204	9	)	)	PUNCT
gujaf-198	204	10	market	market	NOUN
gujaf-198	204	11	share	share	NOUN
gujaf-198	204	12	price	price	NOUN
gujaf-198	204	13	(	(	PUNCT
gujaf-198	204	14	mps	mps	PROPN
gujaf-198	204	15	)	)	PUNCT
gujaf-198	204	16	closing	closing	NOUN
gujaf-198	204	17	share	share	NOUN
gujaf-198	204	18	price	price	NOUN
gujaf-198	204	19	oniyama	oniyama	NOUN
gujaf-198	204	20	et	et	PROPN
gujaf-198	204	21	al	al	PROPN
gujaf-198	204	22	.	.	PROPN
gujaf-198	205	1	(	(	PUNCT
gujaf-198	205	2	2021	2021	NUM
gujaf-198	205	3	)	)	PUNCT
gujaf-198	205	4	dividend	dividend	NOUN
gujaf-198	205	5	per	per	ADP
gujaf-198	205	6	share	share	NOUN
gujaf-198	205	7	(	(	PUNCT
gujaf-198	205	8	dps	dps	NOUN
gujaf-198	205	9	)	)	PUNCT
gujaf-198	205	10	ordinary	ordinary	ADJ
gujaf-198	205	11	share	share	NOUN
gujaf-198	205	12	dividend	dividend	NOUN
gujaf-198	205	13	/	/	SYM
gujaf-198	205	14	total	total	ADJ
gujaf-198	205	15	number	number	NOUN
gujaf-198	205	16	of	of	ADP
gujaf-198	205	17	shares	share	NOUN
gujaf-198	205	18	in	in	ADP
gujaf-198	205	19	issue	issue	NOUN
gujaf-198	205	20	oniyama	oniyama	PROPN
gujaf-198	205	21	et	et	PROPN
gujaf-198	205	22	al	al	PROPN
gujaf-198	205	23	.	.	PROPN
gujaf-198	206	1	(	(	PUNCT
gujaf-198	206	2	2021	2021	NUM
gujaf-198	206	3	)	)	PUNCT
gujaf-198	206	4	dividend	dividend	NOUN
gujaf-198	206	5	pay	pay	VERB
gujaf-198	206	6	-	-	PUNCT
gujaf-198	206	7	out	out	ADP
gujaf-198	206	8	ratio	ratio	NOUN
gujaf-198	206	9	(	(	PUNCT
gujaf-198	206	10	dpr	dpr	PROPN
gujaf-198	206	11	)	)	PUNCT
gujaf-198	206	12	(	(	PUNCT
gujaf-198	206	13	dividend	dividend	NOUN
gujaf-198	206	14	per	per	ADP
gujaf-198	206	15	share	share	NOUN
gujaf-198	206	16	–	–	PUNCT
gujaf-198	206	17	earning	earn	VERB
gujaf-198	206	18	per	per	ADP
gujaf-198	206	19	share)/dividend	share)/dividend	NOUN
gujaf-198	206	20	per	per	ADP
gujaf-198	206	21	share	share	NOUN
gujaf-198	206	22	bon	bon	NOUN
gujaf-198	206	23	and	and	CCONJ
gujaf-198	206	24	hartoko	hartoko	NOUN
gujaf-198	206	25	(	(	PUNCT
gujaf-198	206	26	2022	2022	NUM
gujaf-198	206	27	)	)	PUNCT
gujaf-198	206	28	dividend	dividend	NOUN
gujaf-198	206	29	yield	yield	NOUN
gujaf-198	206	30	(	(	PUNCT
gujaf-198	206	31	dy	dy	NOUN
gujaf-198	206	32	)	)	PUNCT
gujaf-198	206	33	dps	dps	NOUN
gujaf-198	206	34	/	/	SYM
gujaf-198	206	35	mps	mps	PROPN
gujaf-198	206	36	oniyama	oniyama	NOUN
gujaf-198	206	37	et	et	PROPN
gujaf-198	206	38	al	al	PROPN
gujaf-198	206	39	.	.	PROPN
gujaf-198	207	1	(	(	PUNCT
gujaf-198	207	2	2021	2021	NUM
gujaf-198	207	3	)	)	PUNCT
gujaf-198	207	4	investment	investment	NOUN
gujaf-198	207	5	opportunity	opportunity	NOUN
gujaf-198	207	6	(	(	PUNCT
gujaf-198	207	7	io	io	NOUN
gujaf-198	207	8	)	)	PUNCT
gujaf-198	207	9	(	(	PUNCT
gujaf-198	207	10	fixed	fix	VERB
gujaf-198	207	11	assetst2	assetst2	NOUN
gujaf-198	207	12	–	–	PUNCT
gujaf-198	207	13	fixed	fix	VERB
gujaf-198	207	14	assestst1)/total	assestst1)/total	ADJ
gujaf-198	207	15	assetst1	assetst1	PROPN
gujaf-198	207	16	nasir	nasir	PROPN
gujaf-198	207	17	et	et	PROPN
gujaf-198	207	18	al	al	PROPN
gujaf-198	207	19	.	.	PROPN
gujaf-198	207	20	(	(	PUNCT
gujaf-198	207	21	2020	2020	NUM
gujaf-198	207	22	)	)	PUNCT
gujaf-198	207	23	leverage	leverage	NOUN
gujaf-198	207	24	(	(	PUNCT
gujaf-198	207	25	lev	lev	NOUN
gujaf-198	207	26	)	)	PUNCT
gujaf-198	207	27	total	total	ADJ
gujaf-198	207	28	interest	interest	NOUN
gujaf-198	207	29	-	-	PUNCT
gujaf-198	207	30	bearing	bear	VERB
gujaf-198	207	31	debt	debt	NOUN
gujaf-198	207	32	/	/	SYM
gujaf-198	207	33	total	total	ADJ
gujaf-198	207	34	assets	asset	NOUN
gujaf-198	207	35	hansda	hansda	NOUN
gujaf-198	207	36	et	et	PROPN
gujaf-198	207	37	al	al	PROPN
gujaf-198	207	38	.	.	PROPN
gujaf-198	208	1	(	(	PUNCT
gujaf-198	208	2	2020	2020	NUM
gujaf-198	208	3	)	)	PUNCT
gujaf-198	208	4	firm	firm	ADJ
gujaf-198	208	5	size	size	NOUN
gujaf-198	208	6	(	(	PUNCT
gujaf-198	208	7	fsize	fsize	NOUN
gujaf-198	208	8	)	)	PUNCT
gujaf-198	208	9	natural	natural	ADJ
gujaf-198	208	10	logarithm	logarithm	NOUN
gujaf-198	208	11	of	of	ADP
gujaf-198	208	12	total	total	ADJ
gujaf-198	208	13	assets	asset	NOUN
gujaf-198	208	14	hansda	hansda	NOUN
gujaf-198	208	15	et	et	PROPN
gujaf-198	208	16	al	al	PROPN
gujaf-198	208	17	.	.	PROPN
gujaf-198	209	1	(	(	PUNCT
gujaf-198	209	2	2020	2020	NUM
gujaf-198	209	3	)	)	PUNCT
gujaf-198	209	4	industry	industry	NOUN
gujaf-198	209	5	dummy	dummy	NOUN
gujaf-198	209	6	(	(	PUNCT
gujaf-198	209	7	ind	ind	NOUN
gujaf-198	209	8	)	)	PUNCT
gujaf-198	209	9	dummy	dummy	ADJ
gujaf-198	209	10	variable	variable	NOUN
gujaf-198	209	11	1=	1=	NUM
gujaf-198	209	12	manufacturing	manufacture	VERB
gujaf-198	209	13	companies	company	NOUN
gujaf-198	209	14	,	,	PUNCT
gujaf-198	209	15	2=	2=	NUM
gujaf-198	209	16	service	service	NOUN
gujaf-198	209	17	companies	company	NOUN
gujaf-198	209	18	alkurdi	alkurdi	NOUN
gujaf-198	209	19	and	and	CCONJ
gujaf-198	209	20	mardini	mardini	NOUN
gujaf-198	209	21	(	(	PUNCT
gujaf-198	209	22	2020	2020	NUM
gujaf-198	209	23	)	)	PUNCT
gujaf-198	209	24	source	source	NOUN
gujaf-198	209	25	:	:	PUNCT
gujaf-198	209	26	author	author	NOUN
gujaf-198	209	27	’s	’s	PART
gujaf-198	209	28	compilation	compilation	NOUN
gujaf-198	209	29	(	(	PUNCT
gujaf-198	209	30	2023	2023	NUM
gujaf-198	209	31	)	)	PUNCT
gujaf-198	209	32	4	4	NUM
gujaf-198	209	33	.	.	NOUN
gujaf-198	209	34	results	result	NOUN
gujaf-198	209	35	and	and	CCONJ
gujaf-198	209	36	discussions	discussion	NOUN
gujaf-198	209	37	descriptive	descriptive	ADJ
gujaf-198	209	38	statistics	statistic	NOUN
gujaf-198	209	39	and	and	CCONJ
gujaf-198	209	40	correlation	correlation	NOUN
gujaf-198	209	41	analysis	analysis	NOUN
gujaf-198	209	42	table	table	NOUN
gujaf-198	209	43	iii	iii	NUM
gujaf-198	209	44	descriptive	descriptive	ADJ
gujaf-198	209	45	statistics	statistic	NOUN
gujaf-198	209	46	variable	variable	ADJ
gujaf-198	209	47	obs	obs	PROPN
gujaf-198	209	48	mean	mean	VERB
gujaf-198	209	49	sd	sd	ADP
gujaf-198	209	50	minimum	minimum	ADJ
gujaf-198	209	51	maximum	maximum	NOUN
gujaf-198	209	52	tq	tq	ADP
gujaf-198	209	53	mps	mps	PROPN
gujaf-198	209	54	dps	dps	PROPN
gujaf-198	209	55	dpr	dpr	PROPN
gujaf-198	209	56	dy	dy	PROPN
gujaf-198	209	57	io	io	PROPN
gujaf-198	209	58	lev	lev	PROPN
gujaf-198	209	59	fsize	fsize	NOUN
gujaf-198	209	60	ind	ind	NOUN
gujaf-198	209	61	300	300	NUM
gujaf-198	209	62	300	300	NUM
gujaf-198	209	63	300	300	NUM
gujaf-198	209	64	300	300	NUM
gujaf-198	209	65	300	300	NUM
gujaf-198	209	66	300	300	NUM
gujaf-198	209	67	300	300	NUM
gujaf-198	209	68	300	300	NUM
gujaf-198	209	69	300	300	NUM
gujaf-198	209	70	1.372	1.372	NUM
gujaf-198	209	71	50.258	50.258	NUM
gujaf-198	209	72	2.1185	2.1185	NUM
gujaf-198	209	73	0.586	0.586	NUM
gujaf-198	209	74	0.051	0.051	NUM
gujaf-198	209	75	0.018	0.018	NUM
gujaf-198	209	76	0.108	0.108	NUM
gujaf-198	209	77	24.21	24.21	NUM
gujaf-198	209	78	1.100	1.100	NUM
gujaf-198	209	79	1.255	1.255	NUM
gujaf-198	209	80	66.911	66.911	NUM
gujaf-198	209	81	3.0537	3.0537	NUM
gujaf-198	209	82	0.381	0.381	NUM
gujaf-198	209	83	0.032	0.032	NUM
gujaf-198	209	84	0.041	0.041	NUM
gujaf-198	209	85	0.119	0.119	NUM
gujaf-198	209	86	1.704	1.704	NUM
gujaf-198	209	87	0.301	0.301	NUM
gujaf-198	209	88	0.330	0.330	NUM
gujaf-198	209	89	2.110	2.110	NUM
gujaf-198	209	90	0.080	0.080	NUM
gujaf-198	209	91	0.000	0.000	NUM
gujaf-198	209	92	0.007	0.007	NUM
gujaf-198	209	93	-0.042	-0.042	NUM
gujaf-198	209	94	0.00	0.00	NUM
gujaf-198	209	95	20.657	20.657	NUM
gujaf-198	209	96	1.000	1.000	NUM
gujaf-198	209	97	4.990	4.990	NUM
gujaf-198	209	98	232.98	232.98	NUM
gujaf-198	209	99	11.00	11.00	NUM
gujaf-198	209	100	1.473	1.473	NUM
gujaf-198	209	101	0.117	0.117	NUM
gujaf-198	209	102	0.127	0.127	NUM
gujaf-198	209	103	0.351	0.351	NUM
gujaf-198	209	104	28.381	28.381	NUM
gujaf-198	209	105	2.000	2.000	NUM
gujaf-198	209	106	source	source	NOUN
gujaf-198	209	107	:	:	PUNCT
gujaf-198	209	108	stata	stata	NOUN
gujaf-198	209	109	output	output	NOUN
gujaf-198	209	110	(	(	PUNCT
gujaf-198	209	111	2023	2023	NUM
gujaf-198	209	112	)	)	PUNCT
gujaf-198	209	113	gusau	gusau	ADJ
gujaf-198	209	114	journal	journal	NOUN
gujaf-198	209	115	of	of	ADP
gujaf-198	209	116	accounting	accounting	NOUN
gujaf-198	209	117	and	and	CCONJ
gujaf-198	209	118	finance	finance	NOUN
gujaf-198	209	119	,	,	PUNCT
gujaf-198	209	120	vol	vol	NOUN
gujaf-198	209	121	.	.	PROPN
gujaf-198	209	122	4	4	NUM
gujaf-198	209	123	,	,	PUNCT
gujaf-198	209	124	issue	issue	NOUN
gujaf-198	209	125	1	1	NUM
gujaf-198	209	126	,	,	PUNCT
gujaf-198	209	127	april	april	PROPN
gujaf-198	209	128	,	,	PUNCT
gujaf-198	209	129	2023	2023	NUM
gujaf-198	209	130	25	25	NUM
gujaf-198	209	131	table	table	NOUN
gujaf-198	209	132	iv	iv	NUM
gujaf-198	209	133	pearson	pearson	NOUN
gujaf-198	209	134	correlation	correlation	NOUN
gujaf-198	209	135	variables	variable	NOUN
gujaf-198	209	136	tq	tq	ADP
gujaf-198	209	137	mps	mps	PROPN
gujaf-198	209	138	dps	dps	PROPN
gujaf-198	209	139	dpr	dpr	PROPN
gujaf-198	209	140	dy	dy	PROPN
gujaf-198	209	141	io	io	PROPN
gujaf-198	209	142	fsize	fsize	PROPN
gujaf-198	209	143	lev	lev	PROPN
gujaf-198	209	144	ind	ind	PROPN
gujaf-198	209	145	vif	vif	PROPN
gujaf-198	209	146	tq	tq	ADP
gujaf-198	209	147	mps	mps	PROPN
gujaf-198	209	148	dps	dps	PROPN
gujaf-198	209	149	dpr	dpr	PROPN
gujaf-198	209	150	dy	dy	PROPN
gujaf-198	209	151	ios	ios	PROPN
gujaf-198	209	152	fsize	fsize	NOUN
gujaf-198	209	153	lev	lev	NOUN
gujaf-198	209	154	ind	ind	PROPN
gujaf-198	209	155	1.000	1.000	NUM
gujaf-198	209	156	0.5620	0.5620	NUM
gujaf-198	209	157	0.4480	0.4480	NUM
gujaf-198	209	158	0.2360	0.2360	NUM
gujaf-198	209	159	-.2983	-.2983	PUNCT
gujaf-198	209	160	-.0491	-.0491	PUNCT
gujaf-198	209	161	0.1907	0.1907	NUM
gujaf-198	209	162	0.0641	0.0641	NUM
gujaf-198	209	163	-.1962	-.1962	PUNCT
gujaf-198	209	164	1.000	1.000	NUM
gujaf-198	209	165	0.9220	0.9220	NUM
gujaf-198	209	166	0.1178	0.1178	NUM
gujaf-198	209	167	-.2484	-.2484	NOUN
gujaf-198	209	168	-.0639	-.0639	PUNCT
gujaf-198	209	169	0.5657	0.5657	NUM
gujaf-198	209	170	0.1708	0.1708	NUM
gujaf-198	209	171	-.2316	-.2316	SYM
gujaf-198	209	172	1.000	1.000	NUM
gujaf-198	209	173	0.2276	0.2276	NUM
gujaf-198	209	174	-.0063	-.0063	PUNCT
gujaf-198	209	175	-.0781	-.0781	PUNCT
gujaf-198	209	176	0.5008	0.5008	NUM
gujaf-198	209	177	0.1491	0.1491	NUM
gujaf-198	209	178	-.2004	-.2004	PUNCT
gujaf-198	209	179	1.000	1.000	NUM
gujaf-198	209	180	0.3816	0.3816	NUM
gujaf-198	209	181	-.0427	-.0427	NUM
gujaf-198	209	182	0.0568	0.0568	NUM
gujaf-198	209	183	-.0538	-.0538	NOUN
gujaf-198	209	184	0.0982	0.0982	NUM
gujaf-198	209	185	1.000	1.000	NUM
gujaf-198	209	186	-.0011	-.0011	PUNCT
gujaf-198	209	187	-.2046	-.2046	PUNCT
gujaf-198	209	188	-.1013	-.1013	PUNCT
gujaf-198	209	189	0.3024	0.3024	NUM
gujaf-198	209	190	1.00	1.00	NUM
gujaf-198	209	191	-.1050	-.1050	NOUN
gujaf-198	209	192	0.1011	0.1011	NUM
gujaf-198	209	193	0.0159	0.0159	NUM
gujaf-198	209	194	1.00	1.00	NUM
gujaf-198	209	195	0.2225	0.2225	NUM
gujaf-198	209	196	-.3660	-.3660	PUNCT
gujaf-198	209	197	1.00	1.00	NUM
gujaf-198	209	198	-.149	-.149	ADP
gujaf-198	209	199	1.00	1.00	NUM
gujaf-198	209	200	1.42	1.42	NUM
gujaf-198	209	201	1.26	1.26	NUM
gujaf-198	209	202	1.31	1.31	NUM
gujaf-198	209	203	1.03	1.03	NUM
gujaf-198	209	204	1.56	1.56	NUM
gujaf-198	209	205	1.08	1.08	NUM
gujaf-198	209	206	1.24	1.24	NUM
gujaf-198	209	207	source	source	NOUN
gujaf-198	209	208	:	:	PUNCT
gujaf-198	209	209	stata	stata	NOUN
gujaf-198	209	210	output	output	NOUN
gujaf-198	209	211	(	(	PUNCT
gujaf-198	209	212	2023	2023	NUM
gujaf-198	209	213	)	)	PUNCT
gujaf-198	209	214	the	the	DET
gujaf-198	209	215	table	table	NOUN
gujaf-198	209	216	iii	iii	NOUN
gujaf-198	209	217	contains	contain	VERB
gujaf-198	209	218	the	the	DET
gujaf-198	209	219	summary	summary	NOUN
gujaf-198	209	220	statistics	statistic	NOUN
gujaf-198	209	221	of	of	ADP
gujaf-198	209	222	the	the	DET
gujaf-198	209	223	variables	variable	NOUN
gujaf-198	209	224	.	.	PUNCT
gujaf-198	210	1	the	the	DET
gujaf-198	210	2	average	average	ADJ
gujaf-198	210	3	value	value	NOUN
gujaf-198	210	4	of	of	ADP
gujaf-198	210	5	tq	tq	ADV
gujaf-198	210	6	is	be	AUX
gujaf-198	210	7	1.371967	1.371967	NUM
gujaf-198	210	8	.	.	PUNCT
gujaf-198	211	1	this	this	PRON
gujaf-198	211	2	shows	show	VERB
gujaf-198	211	3	that	that	SCONJ
gujaf-198	211	4	non	non	ADJ
gujaf-198	211	5	-	-	ADJ
gujaf-198	211	6	financial	financial	ADJ
gujaf-198	211	7	enterprises	enterprise	NOUN
gujaf-198	211	8	in	in	ADP
gujaf-198	211	9	nigeria	nigeria	PROPN
gujaf-198	211	10	have	have	VERB
gujaf-198	211	11	an	an	DET
gujaf-198	211	12	average	average	ADJ
gujaf-198	211	13	fv	fv	NOUN
gujaf-198	211	14	of	of	ADP
gujaf-198	211	15	1.37	1.37	NUM
gujaf-198	211	16	times	time	NOUN
gujaf-198	211	17	their	their	PRON
gujaf-198	211	18	total	total	ADJ
gujaf-198	211	19	assets	asset	NOUN
gujaf-198	211	20	.	.	PUNCT
gujaf-198	212	1	it	it	PRON
gujaf-198	212	2	also	also	ADV
gujaf-198	212	3	has	have	VERB
gujaf-198	212	4	a	a	DET
gujaf-198	212	5	standard	standard	ADJ
gujaf-198	212	6	deviation	deviation	NOUN
gujaf-198	212	7	of	of	ADP
gujaf-198	212	8	1.255198	1.255198	NUM
gujaf-198	212	9	;	;	PUNCT
gujaf-198	212	10	the	the	DET
gujaf-198	212	11	lowest	low	ADJ
gujaf-198	212	12	and	and	CCONJ
gujaf-198	212	13	highest	high	ADJ
gujaf-198	212	14	values	value	NOUN
gujaf-198	212	15	are	be	AUX
gujaf-198	212	16	0.33	0.33	NUM
gujaf-198	212	17	and	and	CCONJ
gujaf-198	212	18	4.99	4.99	NUM
gujaf-198	212	19	respectively	respectively	ADV
gujaf-198	212	20	.	.	PUNCT
gujaf-198	213	1	score	score	NOUN
gujaf-198	213	2	for	for	ADP
gujaf-198	213	3	mps	mp	NOUN
gujaf-198	213	4	range	range	VERB
gujaf-198	213	5	from	from	ADP
gujaf-198	213	6	2.11	2.11	NUM
gujaf-198	213	7	to	to	ADP
gujaf-198	213	8	232.98	232.98	NUM
gujaf-198	213	9	respectively	respectively	ADV
gujaf-198	213	10	.	.	PUNCT
gujaf-198	214	1	aside	aside	ADV
gujaf-198	214	2	from	from	ADP
gujaf-198	214	3	that	that	PRON
gujaf-198	214	4	,	,	PUNCT
gujaf-198	214	5	it	it	PRON
gujaf-198	214	6	has	have	VERB
gujaf-198	214	7	a	a	DET
gujaf-198	214	8	mean	mean	NOUN
gujaf-198	214	9	of50.25797	of50.25797	ADP
gujaf-198	214	10	and	and	CCONJ
gujaf-198	214	11	a	a	DET
gujaf-198	214	12	standard	standard	ADJ
gujaf-198	214	13	deviation	deviation	NOUN
gujaf-198	214	14	of	of	ADP
gujaf-198	214	15	66.91101	66.91101	NUM
gujaf-198	214	16	.	.	PUNCT
gujaf-198	215	1	this	this	PRON
gujaf-198	215	2	suggest	suggest	VERB
gujaf-198	215	3	that	that	SCONJ
gujaf-198	215	4	there	there	PRON
gujaf-198	215	5	is	be	VERB
gujaf-198	215	6	a	a	DET
gujaf-198	215	7	significant	significant	ADJ
gujaf-198	215	8	difference	difference	NOUN
gujaf-198	215	9	in	in	ADP
gujaf-198	215	10	share	share	NOUN
gujaf-198	215	11	prices	price	NOUN
gujaf-198	215	12	between	between	ADP
gujaf-198	215	13	the	the	DET
gujaf-198	215	14	firms	firm	NOUN
gujaf-198	215	15	.	.	PUNCT
gujaf-198	216	1	with	with	ADP
gujaf-198	216	2	regards	regard	NOUN
gujaf-198	216	3	to	to	ADP
gujaf-198	216	4	independent	independent	ADJ
gujaf-198	216	5	variables	variable	NOUN
gujaf-198	216	6	,	,	PUNCT
gujaf-198	216	7	dps	dps	NOUN
gujaf-198	216	8	ranged	range	VERB
gujaf-198	216	9	from	from	ADP
gujaf-198	216	10	0.08	0.08	NUM
gujaf-198	216	11	to	to	ADP
gujaf-198	216	12	11	11	NUM
gujaf-198	216	13	,	,	PUNCT
gujaf-198	216	14	with	with	ADP
gujaf-198	216	15	0.08	0.08	NUM
gujaf-198	216	16	being	be	AUX
gujaf-198	216	17	the	the	DET
gujaf-198	216	18	lowest	low	ADJ
gujaf-198	216	19	score	score	NOUN
gujaf-198	216	20	and	and	CCONJ
gujaf-198	216	21	11	11	NUM
gujaf-198	216	22	being	be	AUX
gujaf-198	216	23	the	the	DET
gujaf-198	216	24	highest	high	ADJ
gujaf-198	216	25	value	value	NOUN
gujaf-198	216	26	.	.	PUNCT
gujaf-198	217	1	dps	dps	NOUN
gujaf-198	217	2	has	have	VERB
gujaf-198	217	3	a	a	DET
gujaf-198	217	4	mean	mean	ADJ
gujaf-198	217	5	value	value	NOUN
gujaf-198	217	6	of	of	ADP
gujaf-198	217	7	2.118467	2.118467	NUM
gujaf-198	217	8	and	and	CCONJ
gujaf-198	217	9	a	a	DET
gujaf-198	217	10	standard	standard	ADJ
gujaf-198	217	11	deviation	deviation	NOUN
gujaf-198	217	12	of	of	ADP
gujaf-198	217	13	3.053724	3.053724	NUM
gujaf-198	217	14	.	.	PUNCT
gujaf-198	218	1	the	the	DET
gujaf-198	218	2	minimal	minimal	ADJ
gujaf-198	218	3	values	value	NOUN
gujaf-198	218	4	for	for	ADP
gujaf-198	218	5	dpr	dpr	PROPN
gujaf-198	218	6	and	and	CCONJ
gujaf-198	218	7	dy	dy	NOUN
gujaf-198	218	8	are	be	AUX
gujaf-198	218	9	0	0	NUM
gujaf-198	218	10	and	and	CCONJ
gujaf-198	218	11	0.006865	0.006865	NUM
gujaf-198	218	12	,	,	PUNCT
gujaf-198	218	13	respectively	respectively	ADV
gujaf-198	218	14	.	.	PUNCT
gujaf-198	219	1	dpr	dpr	PROPN
gujaf-198	219	2	had	have	VERB
gujaf-198	219	3	an	an	DET
gujaf-198	219	4	average	average	ADJ
gujaf-198	219	5	value	value	NOUN
gujaf-198	219	6	of	of	ADP
gujaf-198	219	7	0.5857307	0.5857307	NUM
gujaf-198	219	8	and	and	CCONJ
gujaf-198	219	9	a	a	DET
gujaf-198	219	10	standard	standard	ADJ
gujaf-198	219	11	deviation	deviation	NOUN
gujaf-198	219	12	of	of	ADP
gujaf-198	219	13	1.472727	1.472727	NUM
gujaf-198	219	14	.	.	PUNCT
gujaf-198	220	1	dy	dy	NOUN
gujaf-198	220	2	has	have	VERB
gujaf-198	220	3	a	a	DET
gujaf-198	220	4	0.050669	0.050669	NUM
gujaf-198	220	5	mean	mean	NOUN
gujaf-198	220	6	,	,	PUNCT
gujaf-198	220	7	a	a	DET
gujaf-198	220	8	0.1166667	0.1166667	NUM
gujaf-198	220	9	maximum	maximum	NOUN
gujaf-198	220	10	,	,	PUNCT
gujaf-198	220	11	and	and	CCONJ
gujaf-198	220	12	a	a	DET
gujaf-198	220	13	0.0317097	0.0317097	NUM
gujaf-198	220	14	standard	standard	ADJ
gujaf-198	220	15	deviation	deviation	NOUN
gujaf-198	220	16	.	.	PUNCT
gujaf-198	221	1	finally	finally	ADV
gujaf-198	221	2	,	,	PUNCT
gujaf-198	221	3	the	the	DET
gujaf-198	221	4	control	control	NOUN
gujaf-198	221	5	variables	variable	VERB
gujaf-198	221	6	,	,	PUNCT
gujaf-198	221	7	the	the	DET
gujaf-198	221	8	lev	lev	NOUN
gujaf-198	221	9	value	value	NOUN
gujaf-198	221	10	stood	stand	VERB
gujaf-198	221	11	at	at	ADP
gujaf-198	221	12	0.1081419	0.1081419	NUM
gujaf-198	221	13	.	.	PUNCT
gujaf-198	222	1	this	this	PRON
gujaf-198	222	2	indicates	indicate	VERB
gujaf-198	222	3	that	that	SCONJ
gujaf-198	222	4	,	,	PUNCT
gujaf-198	222	5	on	on	ADP
gujaf-198	222	6	average	average	ADJ
gujaf-198	222	7	,	,	PUNCT
gujaf-198	222	8	11	11	NUM
gujaf-198	222	9	%	%	NOUN
gujaf-198	222	10	of	of	ADP
gujaf-198	222	11	the	the	DET
gujaf-198	222	12	capital	capital	NOUN
gujaf-198	222	13	of	of	ADP
gujaf-198	222	14	the	the	DET
gujaf-198	222	15	sampled	sample	VERB
gujaf-198	222	16	companies	company	NOUN
gujaf-198	222	17	is	be	AUX
gujaf-198	222	18	debt	debt	NOUN
gujaf-198	222	19	capital	capital	NOUN
gujaf-198	222	20	.	.	PUNCT
gujaf-198	223	1	lev	lev	PROPN
gujaf-198	223	2	has	have	VERB
gujaf-198	223	3	a	a	DET
gujaf-198	223	4	maximum	maximum	ADJ
gujaf-198	223	5	value	value	NOUN
gujaf-198	223	6	of	of	ADP
gujaf-198	223	7	0.3511082	0.3511082	NUM
gujaf-198	223	8	and	and	CCONJ
gujaf-198	223	9	a	a	DET
gujaf-198	223	10	standard	standard	ADJ
gujaf-198	223	11	deviation	deviation	NOUN
gujaf-198	223	12	of	of	ADP
gujaf-198	223	13	0.118713	0.118713	NUM
gujaf-198	223	14	.	.	PUNCT
gujaf-198	224	1	fsize	fsize	NOUN
gujaf-198	224	2	has	have	VERB
gujaf-198	224	3	a	a	DET
gujaf-198	224	4	mean	mean	ADJ
gujaf-198	224	5	value	value	NOUN
gujaf-198	224	6	of	of	ADP
gujaf-198	224	7	24.21	24.21	NUM
gujaf-198	224	8	and	and	CCONJ
gujaf-198	224	9	a	a	DET
gujaf-198	224	10	standard	standard	ADJ
gujaf-198	224	11	deviation	deviation	NOUN
gujaf-198	224	12	of	of	ADP
gujaf-198	224	13	1.704	1.704	NUM
gujaf-198	224	14	.	.	PUNCT
gujaf-198	225	1	this	this	PRON
gujaf-198	225	2	shows	show	VERB
gujaf-198	225	3	a	a	DET
gujaf-198	225	4	wide	wide	ADJ
gujaf-198	225	5	gap	gap	NOUN
gujaf-198	225	6	in	in	ADP
gujaf-198	225	7	size	size	NOUN
gujaf-198	225	8	between	between	ADP
gujaf-198	225	9	the	the	DET
gujaf-198	225	10	companies	company	NOUN
gujaf-198	225	11	.	.	PUNCT
gujaf-198	226	1	table	table	NOUN
gujaf-198	226	2	iv	iv	NUM
gujaf-198	226	3	contained	contain	VERB
gujaf-198	226	4	the	the	DET
gujaf-198	226	5	pearson	pearson	NOUN
gujaf-198	226	6	correlation	correlation	NOUN
gujaf-198	226	7	analysis	analysis	NOUN
gujaf-198	226	8	of	of	ADP
gujaf-198	226	9	the	the	DET
gujaf-198	226	10	variables	variable	NOUN
gujaf-198	226	11	.	.	PUNCT
gujaf-198	227	1	the	the	DET
gujaf-198	227	2	correlation	correlation	NOUN
gujaf-198	227	3	matrix	matrix	NOUN
gujaf-198	227	4	suggests	suggest	VERB
gujaf-198	227	5	that	that	SCONJ
gujaf-198	227	6	there	there	PRON
gujaf-198	227	7	is	be	VERB
gujaf-198	227	8	a	a	DET
gujaf-198	227	9	positive	positive	ADJ
gujaf-198	227	10	correlation	correlation	NOUN
gujaf-198	227	11	between	between	ADP
gujaf-198	227	12	tq	tq	ADP
gujaf-198	227	13	,	,	PUNCT
gujaf-198	227	14	mps	mps	PROPN
gujaf-198	227	15	,	,	PUNCT
gujaf-198	227	16	dps	dps	PROPN
gujaf-198	227	17	and	and	CCONJ
gujaf-198	227	18	dpr	dpr	PROPN
gujaf-198	227	19	.	.	PUNCT
gujaf-198	228	1	dy	dy	PROPN
gujaf-198	228	2	has	have	VERB
gujaf-198	228	3	a	a	DET
gujaf-198	228	4	negative	negative	ADJ
gujaf-198	228	5	correlation	correlation	NOUN
gujaf-198	228	6	with	with	ADP
gujaf-198	228	7	tq	tq	ADP
gujaf-198	228	8	,	,	PUNCT
gujaf-198	228	9	mps	mps	PROPN
gujaf-198	228	10	,	,	PUNCT
gujaf-198	228	11	dps	dps	NOUN
gujaf-198	228	12	,	,	PUNCT
gujaf-198	228	13	and	and	CCONJ
gujaf-198	228	14	dpr	dpr	PROPN
gujaf-198	228	15	,	,	PUNCT
gujaf-198	228	16	while	while	SCONJ
gujaf-198	228	17	a	a	DET
gujaf-198	228	18	negative	negative	ADJ
gujaf-198	228	19	correlation	correlation	NOUN
gujaf-198	228	20	exists	exist	VERB
gujaf-198	228	21	between	between	ADP
gujaf-198	228	22	dy	dy	NOUN
gujaf-198	228	23	and	and	CCONJ
gujaf-198	228	24	io	io	PROPN
gujaf-198	228	25	.	.	PROPN
gujaf-198	228	26	other	other	ADJ
gujaf-198	228	27	variables	variable	NOUN
gujaf-198	228	28	,	,	PUNCT
gujaf-198	228	29	namely	namely	ADV
gujaf-198	228	30	,	,	PUNCT
gujaf-198	228	31	io	io	PROPN
gujaf-198	228	32	,	,	PUNCT
gujaf-198	228	33	lev	lev	NOUN
gujaf-198	228	34	,	,	PUNCT
gujaf-198	228	35	and	and	CCONJ
gujaf-198	228	36	fsize	fsize	VERB
gujaf-198	228	37	,	,	PUNCT
gujaf-198	228	38	have	have	VERB
gujaf-198	228	39	a	a	DET
gujaf-198	228	40	positive	positive	ADJ
gujaf-198	228	41	correlation	correlation	NOUN
gujaf-198	228	42	with	with	ADP
gujaf-198	228	43	tq	tq	ADP
gujaf-198	228	44	,	,	PUNCT
gujaf-198	228	45	mps	mps	PROPN
gujaf-198	228	46	,	,	PUNCT
gujaf-198	228	47	and	and	CCONJ
gujaf-198	228	48	dps	dps	NOUN
gujaf-198	228	49	.	.	PUNCT
gujaf-198	229	1	all	all	DET
gujaf-198	229	2	the	the	DET
gujaf-198	229	3	correlation	correlation	NOUN
gujaf-198	229	4	values	value	NOUN
gujaf-198	229	5	are	be	AUX
gujaf-198	229	6	below	below	ADP
gujaf-198	229	7	0.8	0.8	NUM
gujaf-198	229	8	,	,	PUNCT
gujaf-198	229	9	which	which	PRON
gujaf-198	229	10	indicates	indicate	VERB
gujaf-198	229	11	the	the	DET
gujaf-198	229	12	absence	absence	NOUN
gujaf-198	229	13	of	of	ADP
gujaf-198	229	14	multicollinearity	multicollinearity	NOUN
gujaf-198	229	15	,	,	PUNCT
gujaf-198	229	16	with	with	ADP
gujaf-198	229	17	the	the	DET
gujaf-198	229	18	exception	exception	NOUN
gujaf-198	229	19	of	of	ADP
gujaf-198	229	20	dps	dps	NOUN
gujaf-198	229	21	.	.	PUNCT
gujaf-198	230	1	however	however	ADV
gujaf-198	230	2	,	,	PUNCT
gujaf-198	230	3	the	the	DET
gujaf-198	230	4	variance	variance	NOUN
gujaf-198	230	5	inflation	inflation	NOUN
gujaf-198	230	6	factor	factor	NOUN
gujaf-198	230	7	(	(	PUNCT
gujaf-198	230	8	vif	vif	NOUN
gujaf-198	230	9	)	)	PUNCT
gujaf-198	230	10	was	be	AUX
gujaf-198	230	11	run	run	VERB
gujaf-198	230	12	and	and	CCONJ
gujaf-198	230	13	the	the	DET
gujaf-198	230	14	result	result	NOUN
gujaf-198	230	15	indicated	indicate	VERB
gujaf-198	230	16	the	the	DET
gujaf-198	230	17	absence	absence	NOUN
gujaf-198	230	18	of	of	ADP
gujaf-198	230	19	multicollinearity	multicollinearity	NOUN
gujaf-198	230	20	.	.	PUNCT
gujaf-198	231	1	gusau	gusau	ADJ
gujaf-198	231	2	journal	journal	PROPN
gujaf-198	231	3	of	of	ADP
gujaf-198	231	4	accounting	accounting	NOUN
gujaf-198	231	5	and	and	CCONJ
gujaf-198	231	6	finance	finance	NOUN
gujaf-198	231	7	,	,	PUNCT
gujaf-198	231	8	vol	vol	NOUN
gujaf-198	231	9	.	.	PROPN
gujaf-198	231	10	4	4	NUM
gujaf-198	231	11	,	,	PUNCT
gujaf-198	231	12	issue	issue	NOUN
gujaf-198	231	13	1	1	NUM
gujaf-198	231	14	,	,	PUNCT
gujaf-198	231	15	april	april	PROPN
gujaf-198	231	16	,	,	PUNCT
gujaf-198	231	17	2023	2023	NUM
gujaf-198	231	18	26	26	NUM
gujaf-198	231	19	regression	regression	NOUN
gujaf-198	231	20	results	result	VERB
gujaf-198	231	21	the	the	DET
gujaf-198	231	22	data	datum	NOUN
gujaf-198	231	23	of	of	ADP
gujaf-198	231	24	the	the	DET
gujaf-198	231	25	study	study	NOUN
gujaf-198	231	26	is	be	AUX
gujaf-198	231	27	a	a	DET
gujaf-198	231	28	combined	combined	ADJ
gujaf-198	231	29	both	both	DET
gujaf-198	231	30	time	time	NOUN
gujaf-198	231	31	series	series	NOUN
gujaf-198	231	32	and	and	CCONJ
gujaf-198	231	33	cross	cross	ADJ
gujaf-198	231	34	-	-	ADJ
gujaf-198	231	35	sectional	sectional	ADJ
gujaf-198	231	36	.	.	PUNCT
gujaf-198	232	1	therefore	therefore	ADV
gujaf-198	232	2	,	,	PUNCT
gujaf-198	232	3	the	the	DET
gujaf-198	232	4	fixed	fix	VERB
gujaf-198	232	5	effect	effect	NOUN
gujaf-198	232	6	model	model	NOUN
gujaf-198	232	7	and	and	CCONJ
gujaf-198	232	8	random	random	ADJ
gujaf-198	232	9	effect	effect	NOUN
gujaf-198	232	10	model	model	NOUN
gujaf-198	232	11	were	be	AUX
gujaf-198	232	12	conducted	conduct	VERB
gujaf-198	232	13	.	.	PUNCT
gujaf-198	233	1	the	the	DET
gujaf-198	233	2	hausman	hausman	PROPN
gujaf-198	233	3	specification	specification	PROPN
gujaf-198	233	4	test	test	NOUN
gujaf-198	233	5	was	be	AUX
gujaf-198	233	6	also	also	ADV
gujaf-198	233	7	run	run	VERB
gujaf-198	233	8	,	,	PUNCT
gujaf-198	233	9	and	and	CCONJ
gujaf-198	233	10	the	the	DET
gujaf-198	233	11	result	result	NOUN
gujaf-198	233	12	indicates	indicate	VERB
gujaf-198	233	13	that	that	SCONJ
gujaf-198	233	14	the	the	DET
gujaf-198	233	15	fixed	fix	VERB
gujaf-198	233	16	effect	effect	NOUN
gujaf-198	233	17	model	model	NOUN
gujaf-198	233	18	is	be	AUX
gujaf-198	233	19	appropriate	appropriate	ADJ
gujaf-198	233	20	.	.	PUNCT
gujaf-198	234	1	furthermore	furthermore	ADV
gujaf-198	234	2	,	,	PUNCT
gujaf-198	234	3	the	the	DET
gujaf-198	234	4	modified	modify	VERB
gujaf-198	234	5	wald	wald	NOUN
gujaf-198	234	6	test	test	NOUN
gujaf-198	234	7	for	for	ADP
gujaf-198	234	8	group	group	NOUN
gujaf-198	234	9	-	-	PUNCT
gujaf-198	234	10	wise	wise	ADJ
gujaf-198	234	11	heteroscedasticity	heteroscedasticity	NOUN
gujaf-198	234	12	results	result	NOUN
gujaf-198	234	13	shows	show	VERB
gujaf-198	234	14	that	that	SCONJ
gujaf-198	234	15	there	there	PRON
gujaf-198	234	16	is	be	VERB
gujaf-198	234	17	a	a	DET
gujaf-198	234	18	problem	problem	NOUN
gujaf-198	234	19	with	with	ADP
gujaf-198	234	20	heteroscedasticity	heteroscedasticity	NOUN
gujaf-198	234	21	as	as	SCONJ
gujaf-198	234	22	the	the	DET
gujaf-198	234	23	probability	probability	NOUN
gujaf-198	234	24	values	value	NOUN
gujaf-198	234	25	are	be	AUX
gujaf-198	234	26	less	less	ADJ
gujaf-198	234	27	than	than	ADP
gujaf-198	234	28	5	5	NUM
gujaf-198	234	29	%	%	NOUN
gujaf-198	234	30	.	.	PUNCT
gujaf-198	235	1	for	for	ADP
gujaf-198	235	2	this	this	DET
gujaf-198	235	3	reason	reason	NOUN
gujaf-198	235	4	,	,	PUNCT
gujaf-198	235	5	the	the	DET
gujaf-198	235	6	pesaran	pesaran	NOUN
gujaf-198	235	7	test	test	NOUN
gujaf-198	235	8	was	be	AUX
gujaf-198	235	9	conducted	conduct	VERB
gujaf-198	235	10	to	to	PART
gujaf-198	235	11	check	check	VERB
gujaf-198	235	12	the	the	DET
gujaf-198	235	13	presence	presence	NOUN
gujaf-198	235	14	of	of	ADP
gujaf-198	235	15	cross	cross	ADJ
gujaf-198	235	16	-	-	ADJ
gujaf-198	235	17	sectional	sectional	ADJ
gujaf-198	235	18	dependency	dependency	NOUN
gujaf-198	235	19	,	,	PUNCT
gujaf-198	235	20	and	and	CCONJ
gujaf-198	235	21	the	the	DET
gujaf-198	235	22	result	result	NOUN
gujaf-198	235	23	indicates	indicate	VERB
gujaf-198	235	24	the	the	DET
gujaf-198	235	25	absence	absence	NOUN
gujaf-198	235	26	of	of	ADP
gujaf-198	235	27	cross	cross	ADJ
gujaf-198	235	28	-	-	ADJ
gujaf-198	235	29	sectional	sectional	ADJ
gujaf-198	235	30	dependency	dependency	NOUN
gujaf-198	235	31	as	as	SCONJ
gujaf-198	235	32	the	the	DET
gujaf-198	235	33	probability	probability	NOUN
gujaf-198	235	34	values	value	NOUN
gujaf-198	235	35	are	be	AUX
gujaf-198	235	36	more	more	ADJ
gujaf-198	235	37	than	than	ADP
gujaf-198	235	38	5	5	NUM
gujaf-198	235	39	%	%	NOUN
gujaf-198	235	40	.	.	PUNCT
gujaf-198	236	1	finally	finally	ADV
gujaf-198	236	2	,	,	PUNCT
gujaf-198	236	3	the	the	DET
gujaf-198	236	4	wooldridge	wooldridge	PROPN
gujaf-198	236	5	test	test	NOUN
gujaf-198	236	6	was	be	AUX
gujaf-198	236	7	run	run	VERB
gujaf-198	236	8	and	and	CCONJ
gujaf-198	236	9	the	the	DET
gujaf-198	236	10	probability	probability	NOUN
gujaf-198	236	11	values	value	NOUN
gujaf-198	236	12	were	be	AUX
gujaf-198	236	13	less	less	ADJ
gujaf-198	236	14	than	than	ADP
gujaf-198	236	15	5	5	NUM
gujaf-198	236	16	%	%	NOUN
gujaf-198	236	17	,	,	PUNCT
gujaf-198	236	18	which	which	PRON
gujaf-198	236	19	indicates	indicate	VERB
gujaf-198	236	20	the	the	DET
gujaf-198	236	21	presence	presence	NOUN
gujaf-198	236	22	of	of	ADP
gujaf-198	236	23	autocorrelation	autocorrelation	NOUN
gujaf-198	236	24	.	.	PUNCT
gujaf-198	237	1	for	for	ADP
gujaf-198	237	2	this	this	DET
gujaf-198	237	3	reason	reason	NOUN
gujaf-198	237	4	,	,	PUNCT
gujaf-198	237	5	the	the	DET
gujaf-198	237	6	feasible	feasible	ADJ
gujaf-198	237	7	generalized	generalized	ADJ
gujaf-198	237	8	least	least	ADJ
gujaf-198	237	9	squares	square	NOUN
gujaf-198	237	10	(	(	PUNCT
gujaf-198	237	11	fgls	fgls	PROPN
gujaf-198	237	12	)	)	PUNCT
gujaf-198	237	13	model	model	NOUN
gujaf-198	237	14	was	be	AUX
gujaf-198	237	15	adopted	adopt	VERB
gujaf-198	237	16	to	to	PART
gujaf-198	237	17	test	test	VERB
gujaf-198	237	18	the	the	DET
gujaf-198	237	19	hypothesis	hypothesis	NOUN
gujaf-198	237	20	.	.	PUNCT
gujaf-198	238	1	according	accord	VERB
gujaf-198	238	2	to	to	ADP
gujaf-198	238	3	(	(	PUNCT
gujaf-198	238	4	greene	greene	PROPN
gujaf-198	238	5	,	,	PUNCT
gujaf-198	238	6	2018	2018	NUM
gujaf-198	238	7	)	)	PUNCT
gujaf-198	238	8	,	,	PUNCT
gujaf-198	238	9	fgls	fgls	PRON
gujaf-198	238	10	would	would	AUX
gujaf-198	238	11	be	be	AUX
gujaf-198	238	12	preferable	preferable	ADJ
gujaf-198	238	13	when	when	SCONJ
gujaf-198	238	14	there	there	PRON
gujaf-198	238	15	is	be	VERB
gujaf-198	238	16	a	a	DET
gujaf-198	238	17	problem	problem	NOUN
gujaf-198	238	18	of	of	ADP
gujaf-198	238	19	serial	serial	ADJ
gujaf-198	238	20	-	-	PUNCT
gujaf-198	238	21	autocorrelation	autocorrelation	NOUN
gujaf-198	238	22	cross	cross	ADJ
gujaf-198	238	23	-	-	ADJ
gujaf-198	238	24	sectional	sectional	ADJ
gujaf-198	238	25	dependency	dependency	NOUN
gujaf-198	238	26	in	in	ADP
gujaf-198	238	27	panel	panel	NOUN
gujaf-198	238	28	data	datum	NOUN
gujaf-198	238	29	.	.	PUNCT
gujaf-198	239	1	the	the	DET
gujaf-198	239	2	chi2	chi2	NOUN
gujaf-198	239	3	value	value	NOUN
gujaf-198	239	4	in	in	ADP
gujaf-198	239	5	the	the	DET
gujaf-198	239	6	first	first	ADJ
gujaf-198	239	7	model	model	NOUN
gujaf-198	239	8	is	be	AUX
gujaf-198	239	9	given	give	VERB
gujaf-198	239	10	as	as	ADP
gujaf-198	239	11	185.37	185.37	NUM
gujaf-198	239	12	with	with	ADP
gujaf-198	239	13	a	a	DET
gujaf-198	239	14	probability	probability	NOUN
gujaf-198	239	15	value	value	NOUN
gujaf-198	239	16	of	of	ADP
gujaf-198	239	17	0.0000	0.0000	NUM
gujaf-198	239	18	indicating	indicate	VERB
gujaf-198	239	19	that	that	SCONJ
gujaf-198	239	20	the	the	DET
gujaf-198	239	21	model	model	NOUN
gujaf-198	239	22	is	be	AUX
gujaf-198	239	23	well	well	ADV
gujaf-198	239	24	-	-	PUNCT
gujaf-198	239	25	fitted	fit	VERB
gujaf-198	239	26	.	.	PUNCT
gujaf-198	240	1	dps	dps	NOUN
gujaf-198	240	2	and	and	CCONJ
gujaf-198	240	3	dpr	dpr	PROPN
gujaf-198	240	4	have	have	VERB
gujaf-198	240	5	a	a	DET
gujaf-198	240	6	positive	positive	ADJ
gujaf-198	240	7	coefficient	coefficient	NOUN
gujaf-198	240	8	with	with	ADP
gujaf-198	240	9	tq	tq	ADV
gujaf-198	240	10	.	.	PUNCT
gujaf-198	241	1	the	the	DET
gujaf-198	241	2	coefficient	coefficient	NOUN
gujaf-198	241	3	and	and	CCONJ
gujaf-198	241	4	probability	probability	NOUN
gujaf-198	241	5	values	value	NOUN
gujaf-198	241	6	of	of	ADP
gujaf-198	241	7	dps	dps	NOUN
gujaf-198	241	8	are	be	AUX
gujaf-198	241	9	given	give	VERB
gujaf-198	241	10	as	as	ADP
gujaf-198	241	11	(	(	PUNCT
gujaf-198	241	12	β=0.181	β=0.181	NUM
gujaf-198	241	13	,	,	PUNCT
gujaf-198	241	14	p=0.000	p=0.000	NUM
gujaf-198	241	15	)	)	PUNCT
gujaf-198	241	16	.	.	PUNCT
gujaf-198	242	1	this	this	PRON
gujaf-198	242	2	shows	show	VERB
gujaf-198	242	3	a	a	DET
gujaf-198	242	4	positive	positive	ADJ
gujaf-198	242	5	correlation	correlation	NOUN
gujaf-198	242	6	between	between	ADP
gujaf-198	242	7	the	the	DET
gujaf-198	242	8	independent	independent	ADJ
gujaf-198	242	9	and	and	CCONJ
gujaf-198	242	10	dependent	dependent	ADJ
gujaf-198	242	11	variables	variable	NOUN
gujaf-198	242	12	and	and	CCONJ
gujaf-198	242	13	that	that	SCONJ
gujaf-198	242	14	dps	dps	NOUN
gujaf-198	242	15	has	have	VERB
gujaf-198	242	16	a	a	DET
gujaf-198	242	17	positive	positive	ADJ
gujaf-198	242	18	effect	effect	NOUN
gujaf-198	242	19	on	on	ADP
gujaf-198	242	20	tq	tq	ADV
gujaf-198	242	21	.	.	PUNCT
gujaf-198	243	1	this	this	PRON
gujaf-198	243	2	also	also	ADV
gujaf-198	243	3	indicates	indicate	VERB
gujaf-198	243	4	that	that	SCONJ
gujaf-198	243	5	the	the	DET
gujaf-198	243	6	value	value	NOUN
gujaf-198	243	7	of	of	ADP
gujaf-198	243	8	the	the	DET
gujaf-198	243	9	company	company	NOUN
gujaf-198	243	10	increases	increase	VERB
gujaf-198	243	11	as	as	SCONJ
gujaf-198	243	12	it	it	PRON
gujaf-198	243	13	pays	pay	VERB
gujaf-198	243	14	a	a	DET
gujaf-198	243	15	dividend	dividend	NOUN
gujaf-198	243	16	.	.	PUNCT
gujaf-198	244	1	dpr	dpr	PROPN
gujaf-198	244	2	also	also	ADV
gujaf-198	244	3	has	have	VERB
gujaf-198	244	4	a	a	DET
gujaf-198	244	5	positive	positive	ADJ
gujaf-198	244	6	coefficient	coefficient	NOUN
gujaf-198	244	7	value	value	NOUN
gujaf-198	244	8	with	with	ADP
gujaf-198	244	9	tq	tq	INTJ
gujaf-198	244	10	(	(	PUNCT
gujaf-198	244	11	β=1.036	β=1.036	NOUN
gujaf-198	244	12	,	,	PUNCT
gujaf-198	244	13	p=0.000	p=0.000	NUM
gujaf-198	244	14	)	)	PUNCT
gujaf-198	244	15	.	.	PUNCT
gujaf-198	245	1	additionally	additionally	ADV
gujaf-198	245	2	,	,	PUNCT
gujaf-198	245	3	this	this	PRON
gujaf-198	245	4	suggests	suggest	VERB
gujaf-198	245	5	that	that	SCONJ
gujaf-198	245	6	dpr	dpr	PROPN
gujaf-198	245	7	has	have	VERB
gujaf-198	245	8	a	a	DET
gujaf-198	245	9	significantly	significantly	ADV
gujaf-198	245	10	positive	positive	ADJ
gujaf-198	245	11	effect	effect	NOUN
gujaf-198	245	12	on	on	ADP
gujaf-198	245	13	tq	tq	ADV
gujaf-198	245	14	.	.	PUNCT
gujaf-198	246	1	this	this	DET
gujaf-198	246	2	result	result	NOUN
gujaf-198	246	3	is	be	AUX
gujaf-198	246	4	in	in	ADP
gujaf-198	246	5	accord	accord	NOUN
gujaf-198	246	6	with	with	ADP
gujaf-198	246	7	that	that	PRON
gujaf-198	246	8	of	of	ADP
gujaf-198	246	9	siboni	siboni	NOUN
gujaf-198	246	10	and	and	CCONJ
gujaf-198	246	11	pourali	pourali	X
gujaf-198	246	12	(	(	PUNCT
gujaf-198	246	13	2015	2015	NUM
gujaf-198	246	14	)	)	PUNCT
gujaf-198	246	15	and	and	CCONJ
gujaf-198	246	16	conflicts	conflict	NOUN
gujaf-198	246	17	with	with	ADP
gujaf-198	246	18	that	that	PRON
gujaf-198	246	19	of	of	ADP
gujaf-198	246	20	safitri	safitri	NOUN
gujaf-198	246	21	et	et	PROPN
gujaf-198	246	22	al	al	PROPN
gujaf-198	246	23	.	.	PROPN
gujaf-198	247	1	(	(	PUNCT
gujaf-198	247	2	2020	2020	NUM
gujaf-198	247	3	)	)	PUNCT
gujaf-198	247	4	.	.	PUNCT
gujaf-198	248	1	dy	dy	NOUN
gujaf-198	248	2	is	be	AUX
gujaf-198	248	3	negatively	negatively	ADV
gujaf-198	248	4	associated	associate	VERB
gujaf-198	248	5	with	with	ADP
gujaf-198	248	6	tq	tq	ADP
gujaf-198	248	7	as	as	SCONJ
gujaf-198	248	8	it	it	PRON
gujaf-198	248	9	has	have	VERB
gujaf-198	248	10	a	a	DET
gujaf-198	248	11	negative	negative	ADJ
gujaf-198	248	12	coefficient	coefficient	NOUN
gujaf-198	248	13	value	value	NOUN
gujaf-198	248	14	(	(	PUNCT
gujaf-198	248	15	β=16.934	β=16.934	NUM
gujaf-198	248	16	,	,	PUNCT
gujaf-198	248	17	p=0.000	p=0.000	NUM
gujaf-198	248	18	)	)	PUNCT
gujaf-198	248	19	.	.	PUNCT
gujaf-198	249	1	accordingly	accordingly	ADV
gujaf-198	249	2	,	,	PUNCT
gujaf-198	249	3	a	a	DET
gujaf-198	249	4	rise	rise	NOUN
gujaf-198	249	5	in	in	ADP
gujaf-198	249	6	dy	dy	NOUN
gujaf-198	249	7	will	will	AUX
gujaf-198	249	8	cause	cause	VERB
gujaf-198	249	9	a	a	DET
gujaf-198	249	10	fall	fall	NOUN
gujaf-198	249	11	in	in	ADP
gujaf-198	249	12	tq	tq	ADV
gujaf-198	249	13	,	,	PUNCT
gujaf-198	249	14	and	and	CCONJ
gujaf-198	249	15	vice	vice	ADV
gujaf-198	249	16	versa	versa	ADV
gujaf-198	249	17	.	.	PUNCT
gujaf-198	250	1	as	as	ADP
gujaf-198	250	2	for	for	ADP
gujaf-198	250	3	the	the	DET
gujaf-198	250	4	control	control	NOUN
gujaf-198	250	5	variables	variable	NOUN
gujaf-198	250	6	,	,	PUNCT
gujaf-198	250	7	lev	lev	NOUN
gujaf-198	250	8	is	be	AUX
gujaf-198	250	9	positively	positively	ADV
gujaf-198	250	10	associated	associate	VERB
gujaf-198	250	11	with	with	ADP
gujaf-198	250	12	tq	tq	INTJ
gujaf-198	251	1	but	but	CCONJ
gujaf-198	251	2	this	this	DET
gujaf-198	251	3	relationship	relationship	NOUN
gujaf-198	251	4	is	be	AUX
gujaf-198	251	5	insignificant	insignificant	ADJ
gujaf-198	251	6	as	as	SCONJ
gujaf-198	251	7	the	the	DET
gujaf-198	251	8	probability	probability	NOUN
gujaf-198	251	9	value	value	NOUN
gujaf-198	251	10	is	be	AUX
gujaf-198	251	11	more	more	ADJ
gujaf-198	251	12	than	than	ADP
gujaf-198	251	13	5	5	NUM
gujaf-198	251	14	%	%	NOUN
gujaf-198	251	15	.	.	PUNCT
gujaf-198	252	1	the	the	DET
gujaf-198	252	2	fsize	fsize	NOUN
gujaf-198	252	3	has	have	VERB
gujaf-198	252	4	a	a	DET
gujaf-198	252	5	negative	negative	ADJ
gujaf-198	252	6	significant	significant	ADJ
gujaf-198	252	7	association	association	NOUN
gujaf-198	252	8	with	with	ADP
gujaf-198	252	9	tq	tq	ADV
gujaf-198	252	10	(	(	PUNCT
gujaf-198	252	11	β=-0.118	β=-0.118	ADJ
gujaf-198	252	12	,	,	PUNCT
gujaf-198	252	13	p=0.005	p=0.005	NOUN
gujaf-198	252	14	)	)	PUNCT
gujaf-198	252	15	.	.	PUNCT
gujaf-198	253	1	as	as	SCONJ
gujaf-198	253	2	the	the	DET
gujaf-198	253	3	fsize	fsize	NOUN
gujaf-198	253	4	increase	increase	NOUN
gujaf-198	253	5	by	by	ADP
gujaf-198	253	6	1	1	NUM
gujaf-198	253	7	%	%	NOUN
gujaf-198	253	8	,	,	PUNCT
gujaf-198	253	9	tq	tq	INTJ
gujaf-198	253	10	will	will	AUX
gujaf-198	253	11	fall	fall	VERB
gujaf-198	253	12	by	by	ADP
gujaf-198	253	13	11.8	11.8	NUM
gujaf-198	253	14	%	%	NOUN
gujaf-198	253	15	.	.	PUNCT
gujaf-198	254	1	in	in	ADP
gujaf-198	254	2	the	the	DET
gujaf-198	254	3	second	second	ADJ
gujaf-198	254	4	model	model	NOUN
gujaf-198	254	5	,	,	PUNCT
gujaf-198	254	6	the	the	DET
gujaf-198	254	7	coefficient	coefficient	NOUN
gujaf-198	254	8	value	value	NOUN
gujaf-198	254	9	of	of	ADP
gujaf-198	254	10	dps	dps	NOUN
gujaf-198	254	11	is	be	AUX
gujaf-198	254	12	given	give	VERB
gujaf-198	254	13	as	as	ADP
gujaf-198	254	14	β=19.392	β=19.392	NUM
gujaf-198	254	15	with	with	ADP
gujaf-198	254	16	a	a	DET
gujaf-198	254	17	corresponding	corresponding	ADJ
gujaf-198	254	18	probability	probability	NOUN
gujaf-198	254	19	value	value	NOUN
gujaf-198	254	20	of	of	ADP
gujaf-198	254	21	p=0.000	p=0.000	PROPN
gujaf-198	254	22	,	,	PUNCT
gujaf-198	254	23	which	which	PRON
gujaf-198	254	24	is	be	AUX
gujaf-198	254	25	less	less	ADJ
gujaf-198	254	26	than	than	ADP
gujaf-198	254	27	5	5	NUM
gujaf-198	254	28	%	%	NOUN
gujaf-198	254	29	.	.	PUNCT
gujaf-198	255	1	this	this	PRON
gujaf-198	255	2	means	mean	VERB
gujaf-198	255	3	dp	dp	NOUN
gujaf-198	255	4	is	be	AUX
gujaf-198	255	5	positively	positively	ADV
gujaf-198	255	6	significant	significant	ADJ
gujaf-198	255	7	in	in	ADP
gujaf-198	255	8	influencing	influence	VERB
gujaf-198	255	9	mps	mp	NOUN
gujaf-198	255	10	.	.	PUNCT
gujaf-198	256	1	this	this	PRON
gujaf-198	256	2	is	be	AUX
gujaf-198	256	3	consistent	consistent	ADJ
gujaf-198	256	4	with	with	ADP
gujaf-198	256	5	the	the	DET
gujaf-198	256	6	studies	study	NOUN
gujaf-198	256	7	of	of	ADP
gujaf-198	256	8	(	(	PUNCT
gujaf-198	256	9	sarwar	sarwar	PROPN
gujaf-198	256	10	2013	2013	NUM
gujaf-198	256	11	;	;	PUNCT
gujaf-198	256	12	okeke	okeke	VERB
gujaf-198	256	13	et	et	PROPN
gujaf-198	256	14	al	al	PROPN
gujaf-198	256	15	.	.	PROPN
gujaf-198	256	16	,	,	PUNCT
gujaf-198	256	17	2021	2021	NUM
gujaf-198	256	18	)	)	PUNCT
gujaf-198	256	19	.	.	PUNCT
gujaf-198	257	1	dpr	dpr	PROPN
gujaf-198	257	2	has	have	VERB
gujaf-198	257	3	a	a	DET
gujaf-198	257	4	negative	negative	ADJ
gujaf-198	257	5	coefficient	coefficient	NOUN
gujaf-198	257	6	value	value	NOUN
gujaf-198	257	7	of	of	ADP
gujaf-198	257	8	β=0.527	β=0.527	NUM
gujaf-198	257	9	with	with	ADP
gujaf-198	257	10	a	a	DET
gujaf-198	257	11	corresponding	corresponding	ADJ
gujaf-198	257	12	probability	probability	NOUN
gujaf-198	257	13	value	value	NOUN
gujaf-198	257	14	of	of	ADP
gujaf-198	257	15	p=0.873	p=0.873	NOUN
gujaf-198	257	16	,	,	PUNCT
gujaf-198	257	17	which	which	PRON
gujaf-198	257	18	is	be	AUX
gujaf-198	257	19	more	more	ADJ
gujaf-198	257	20	than	than	ADP
gujaf-198	257	21	5	5	NUM
gujaf-198	257	22	%	%	NOUN
gujaf-198	257	23	.	.	PUNCT
gujaf-198	258	1	this	this	PRON
gujaf-198	258	2	indicates	indicate	VERB
gujaf-198	258	3	a	a	DET
gujaf-198	258	4	negative	negative	ADJ
gujaf-198	258	5	relationship	relationship	NOUN
gujaf-198	258	6	between	between	ADP
gujaf-198	258	7	dpr	dpr	PROPN
gujaf-198	258	8	and	and	CCONJ
gujaf-198	258	9	mps	mps	PROPN
gujaf-198	258	10	.	.	PUNCT
gujaf-198	259	1	as	as	SCONJ
gujaf-198	259	2	mps	mps	PROPN
gujaf-198	259	3	increases	increase	NOUN
gujaf-198	259	4	,	,	PUNCT
gujaf-198	259	5	gusau	gusau	ADJ
gujaf-198	259	6	journal	journal	NOUN
gujaf-198	259	7	of	of	ADP
gujaf-198	259	8	accounting	accounting	NOUN
gujaf-198	259	9	and	and	CCONJ
gujaf-198	259	10	finance	finance	NOUN
gujaf-198	259	11	,	,	PUNCT
gujaf-198	259	12	vol	vol	NOUN
gujaf-198	259	13	.	.	PROPN
gujaf-198	259	14	4	4	NUM
gujaf-198	259	15	,	,	PUNCT
gujaf-198	259	16	issue	issue	NOUN
gujaf-198	259	17	1	1	NUM
gujaf-198	259	18	,	,	PUNCT
gujaf-198	259	19	april	april	PROPN
gujaf-198	259	20	,	,	PUNCT
gujaf-198	259	21	2023	2023	NUM
gujaf-198	259	22	27	27	NUM
gujaf-198	259	23	dpr	dpr	PROPN
gujaf-198	259	24	decreases	decrease	NOUN
gujaf-198	259	25	and	and	CCONJ
gujaf-198	259	26	vice	vice	ADV
gujaf-198	259	27	versa	versa	ADV
gujaf-198	259	28	.	.	PUNCT
gujaf-198	260	1	however	however	ADV
gujaf-198	260	2	,	,	PUNCT
gujaf-198	260	3	the	the	DET
gujaf-198	260	4	probability	probability	NOUN
gujaf-198	260	5	value	value	NOUN
gujaf-198	260	6	is	be	AUX
gujaf-198	260	7	more	more	ADJ
gujaf-198	260	8	than	than	ADP
gujaf-198	260	9	5	5	NUM
gujaf-198	260	10	%	%	NOUN
gujaf-198	260	11	,	,	PUNCT
gujaf-198	260	12	which	which	PRON
gujaf-198	260	13	is	be	AUX
gujaf-198	260	14	insignificant	insignificant	ADJ
gujaf-198	260	15	.	.	PUNCT
gujaf-198	261	1	this	this	DET
gujaf-198	261	2	finding	finding	NOUN
gujaf-198	261	3	contradicts	contradict	VERB
gujaf-198	261	4	the	the	DET
gujaf-198	261	5	findings	finding	NOUN
gujaf-198	261	6	of	of	ADP
gujaf-198	261	7	nugraha	nugraha	NOUN
gujaf-198	261	8	(	(	PUNCT
gujaf-198	261	9	2019	2019	NUM
gujaf-198	261	10	)	)	PUNCT
gujaf-198	261	11	.	.	PUNCT
gujaf-198	262	1	dy	dy	NOUN
gujaf-198	262	2	also	also	ADV
gujaf-198	262	3	has	have	VERB
gujaf-198	262	4	a	a	DET
gujaf-198	262	5	negative	negative	ADJ
gujaf-198	262	6	coefficient	coefficient	NOUN
gujaf-198	262	7	value	value	NOUN
gujaf-198	262	8	of	of	ADP
gujaf-198	262	9	β=-503.061	β=-503.061	PROPN
gujaf-198	262	10	,	,	PUNCT
gujaf-198	262	11	with	with	ADP
gujaf-198	262	12	a	a	DET
gujaf-198	262	13	corresponding	corresponding	ADJ
gujaf-198	262	14	probability	probability	NOUN
gujaf-198	262	15	value	value	NOUN
gujaf-198	262	16	of	of	ADP
gujaf-198	262	17	p=0.000	p=0.000	NUM
gujaf-198	262	18	which	which	PRON
gujaf-198	262	19	is	be	AUX
gujaf-198	262	20	significant	significant	ADJ
gujaf-198	262	21	at	at	ADP
gujaf-198	262	22	all	all	DET
gujaf-198	262	23	levels	level	NOUN
gujaf-198	262	24	.	.	PUNCT
gujaf-198	263	1	this	this	PRON
gujaf-198	263	2	indicates	indicate	VERB
gujaf-198	263	3	a	a	DET
gujaf-198	263	4	negative	negative	ADJ
gujaf-198	263	5	relationship	relationship	NOUN
gujaf-198	263	6	between	between	ADP
gujaf-198	263	7	dy	dy	NOUN
gujaf-198	263	8	and	and	CCONJ
gujaf-198	263	9	mps	mps	PROPN
gujaf-198	263	10	.	.	PUNCT
gujaf-198	264	1	dy	dy	NOUN
gujaf-198	264	2	is	be	AUX
gujaf-198	264	3	statistically	statistically	ADV
gujaf-198	264	4	significant	significant	ADJ
gujaf-198	264	5	to	to	PART
gujaf-198	264	6	influence	influence	VERB
gujaf-198	264	7	mps	mps	PROPN
gujaf-198	264	8	.	.	PUNCT
gujaf-198	265	1	these	these	DET
gujaf-198	265	2	findings	finding	NOUN
gujaf-198	265	3	contradict	contradict	VERB
gujaf-198	265	4	the	the	DET
gujaf-198	265	5	findings	finding	NOUN
gujaf-198	265	6	of	of	ADP
gujaf-198	265	7	farruk	farruk	PROPN
gujaf-198	265	8	et	et	PROPN
gujaf-198	265	9	al	al	PROPN
gujaf-198	265	10	.	.	PROPN
gujaf-198	266	1	(	(	PUNCT
gujaf-198	266	2	2017	2017	NUM
gujaf-198	266	3	)	)	PUNCT
gujaf-198	266	4	.	.	PUNCT
gujaf-198	267	1	lev	lev	PROPN
gujaf-198	267	2	has	have	VERB
gujaf-198	267	3	a	a	DET
gujaf-198	267	4	negative	negative	ADJ
gujaf-198	267	5	,	,	PUNCT
gujaf-198	267	6	insignificant	insignificant	ADJ
gujaf-198	267	7	association	association	NOUN
gujaf-198	267	8	with	with	ADP
gujaf-198	267	9	mps	mps	PROPN
gujaf-198	267	10	.	.	PUNCT
gujaf-198	267	11	fsize	fsize	NOUN
gujaf-198	267	12	has	have	VERB
gujaf-198	267	13	a	a	DET
gujaf-198	267	14	positive	positive	ADJ
gujaf-198	267	15	and	and	CCONJ
gujaf-198	267	16	significant	significant	ADJ
gujaf-198	267	17	assocation	assocation	NOUN
gujaf-198	267	18	with	with	ADP
gujaf-198	267	19	mps	mps	PROPN
gujaf-198	267	20	.	.	PUNCT
gujaf-198	268	1	it	it	PRON
gujaf-198	268	2	has	have	VERB
gujaf-198	268	3	a	a	DET
gujaf-198	268	4	beta	beta	ADJ
gujaf-198	268	5	coefficient	coefficient	NOUN
gujaf-198	268	6	of	of	ADP
gujaf-198	268	7	β=	β=	NOUN
gujaf-198	268	8	3.640	3.640	NUM
gujaf-198	268	9	a	a	DET
gujaf-198	268	10	probability	probability	NOUN
gujaf-198	268	11	value	value	NOUN
gujaf-198	268	12	of	of	ADP
gujaf-198	268	13	p	p	NOUN
gujaf-198	268	14	=	=	NOUN
gujaf-198	268	15	0.000	0.000	NUM
gujaf-198	268	16	,	,	PUNCT
gujaf-198	268	17	which	which	PRON
gujaf-198	268	18	is	be	AUX
gujaf-198	268	19	significant	significant	ADJ
gujaf-198	268	20	at	at	ADP
gujaf-198	268	21	1	1	NUM
gujaf-198	268	22	%	%	NOUN
gujaf-198	268	23	,	,	PUNCT
gujaf-198	268	24	5	5	NUM
gujaf-198	268	25	%	%	NOUN
gujaf-198	268	26	,	,	PUNCT
gujaf-198	268	27	and	and	CCONJ
gujaf-198	268	28	10	10	NUM
gujaf-198	268	29	%	%	NOUN
gujaf-198	268	30	.	.	PUNCT
gujaf-198	269	1	table	table	NOUN
gujaf-198	269	2	3	3	NUM
gujaf-198	269	3	regression	regression	NOUN
gujaf-198	269	4	result	result	NOUN
gujaf-198	269	5	(	(	PUNCT
gujaf-198	269	6	fgls	fgls	PROPN
gujaf-198	269	7	)	)	PUNCT
gujaf-198	269	8	tobin	tobin	PROPN
gujaf-198	269	9	’s	’s	PART
gujaf-198	269	10	q	q	NOUN
gujaf-198	269	11	mps	mps	PROPN
gujaf-198	269	12	constant	constant	ADJ
gujaf-198	269	13	dps	dps	NOUN
gujaf-198	269	14	dpr	dpr	PROPN
gujaf-198	269	15	dy	dy	PROPN
gujaf-198	269	16	lev	lev	PROPN
gujaf-198	269	17	fsize	fsize	NOUN
gujaf-198	269	18	ind	ind	PROPN
gujaf-198	269	19	summary	summary	NOUN
gujaf-198	269	20	wald	wald	PROPN
gujaf-198	269	21	chi2	chi2	PROPN
gujaf-198	269	22	hausman	hausman	PROPN
gujaf-198	269	23	modified	modify	VERB
gujaf-198	269	24	wald	wald	PROPN
gujaf-198	269	25	test	test	PROPN
gujaf-198	269	26	wooldridge	wooldridge	PROPN
gujaf-198	269	27	test	test	PROPN
gujaf-198	269	28	coeff	coeff	PROPN
gujaf-198	269	29	.	.	PUNCT
gujaf-198	270	1	4.403	4.403	NUM
gujaf-198	270	2	0.181	0.181	NUM
gujaf-198	270	3	1.036	1.036	NUM
gujaf-198	270	4	-16.934	-16.934	PUNCT
gujaf-198	270	5	-0.028	-0.028	NUM
gujaf-198	270	6	-0.118	-0.118	NOUN
gujaf-198	270	7	-0.285	-0.285	NUM
gujaf-198	270	8	185.37	185.37	NUM
gujaf-198	270	9	39.38	39.38	NUM
gujaf-198	270	10	2568.86	2568.86	NUM
gujaf-198	270	11	59.155	59.155	NUM
gujaf-198	270	12	p	p	NOUN
gujaf-198	270	13	-	-	PUNCT
gujaf-198	270	14	value	value	NOUN
gujaf-198	270	15	0.000	0.000	NUM
gujaf-198	270	16	0.000	0.000	NUM
gujaf-198	270	17	0.000	0.000	NUM
gujaf-198	270	18	0.000	0.000	NUM
gujaf-198	270	19	0.954	0.954	NUM
gujaf-198	270	20	0.005	0.005	NUM
gujaf-198	270	21	0.177	0.177	NUM
gujaf-198	270	22	0.000	0.000	NUM
gujaf-198	270	23	0.000	0.000	NUM
gujaf-198	270	24	0.000	0.000	NUM
gujaf-198	270	25	0.000	0.000	NUM
gujaf-198	270	26	coeff	coeff	PROPN
gujaf-198	270	27	.	.	PUNCT
gujaf-198	271	1	-66.066	-66.066	PROPN
gujaf-198	271	2	19.392	19.392	NUM
gujaf-198	271	3	-0.527	-0.527	PUNCT
gujaf-198	271	4	-503.061	-503.061	NOUN
gujaf-198	271	5	0.915	0.915	NUM
gujaf-198	271	6	3.640	3.640	NUM
gujaf-198	271	7	11.651	11.651	NUM
gujaf-198	271	8	3249.24	3249.24	NUM
gujaf-198	271	9	15.94	15.94	NUM
gujaf-198	271	10	3.8e+05	3.8e+05	NUM
gujaf-198	271	11	45.001	45.001	NUM
gujaf-198	272	1	p	p	NOUN
gujaf-198	272	2	-	-	PUNCT
gujaf-198	272	3	value	value	NOUN
gujaf-198	272	4	0.002	0.002	NUM
gujaf-198	272	5	0.000	0.000	NUM
gujaf-198	272	6	0.873	0.873	NUM
gujaf-198	272	7	0.000	0.000	NUM
gujaf-198	272	8	0.925	0.925	NUM
gujaf-198	272	9	0.000	0.000	NUM
gujaf-198	272	10	0.005	0.005	NUM
gujaf-198	272	11	0.0000	0.0000	NUM
gujaf-198	272	12	0.0070	0.0070	NUM
gujaf-198	272	13	0.0000	0.0000	NUM
gujaf-198	272	14	0.0000	0.0000	NUM
gujaf-198	272	15	source	source	NOUN
gujaf-198	272	16	:	:	PUNCT
gujaf-198	272	17	stata	stata	NOUN
gujaf-198	272	18	output	output	NOUN
gujaf-198	272	19	(	(	PUNCT
gujaf-198	272	20	2023	2023	NUM
gujaf-198	272	21	)	)	PUNCT
gujaf-198	272	22	testing	test	VERB
gujaf-198	272	23	moderating	moderate	VERB
gujaf-198	272	24	effect	effect	NOUN
gujaf-198	272	25	of	of	ADP
gujaf-198	272	26	investment	investment	NOUN
gujaf-198	272	27	opportunity	opportunity	NOUN
gujaf-198	272	28	these	these	DET
gujaf-198	272	29	models	model	NOUN
gujaf-198	272	30	are	be	AUX
gujaf-198	272	31	designed	design	VERB
gujaf-198	272	32	to	to	PART
gujaf-198	272	33	determine	determine	VERB
gujaf-198	272	34	if	if	SCONJ
gujaf-198	272	35	io	io	PROPN
gujaf-198	272	36	modifies	modify	VERB
gujaf-198	272	37	the	the	DET
gujaf-198	272	38	association	association	NOUN
gujaf-198	272	39	between	between	ADP
gujaf-198	272	40	dividend	dividend	NOUN
gujaf-198	272	41	policy	policy	NOUN
gujaf-198	272	42	and	and	CCONJ
gujaf-198	272	43	company	company	NOUN
gujaf-198	272	44	value	value	NOUN
gujaf-198	272	45	as	as	SCONJ
gujaf-198	272	46	determined	determine	VERB
gujaf-198	272	47	by	by	ADP
gujaf-198	272	48	tq	tq	ADV
gujaf-198	272	49	and	and	CCONJ
gujaf-198	272	50	mps	mps	PROPN
gujaf-198	272	51	.	.	PUNCT
gujaf-198	273	1	the	the	DET
gujaf-198	273	2	fixed	fixed	ADJ
gujaf-198	273	3	effect	effect	NOUN
gujaf-198	273	4	as	as	ADV
gujaf-198	273	5	well	well	ADV
gujaf-198	273	6	as	as	ADP
gujaf-198	273	7	the	the	DET
gujaf-198	273	8	random	random	ADJ
gujaf-198	273	9	effect	effect	NOUN
gujaf-198	273	10	models	model	NOUN
gujaf-198	273	11	of	of	ADP
gujaf-198	273	12	estimation	estimation	NOUN
gujaf-198	273	13	were	be	AUX
gujaf-198	273	14	conducted	conduct	VERB
gujaf-198	273	15	since	since	SCONJ
gujaf-198	273	16	the	the	DET
gujaf-198	273	17	data	data	NOUN
gujaf-198	273	18	is	be	AUX
gujaf-198	273	19	a	a	DET
gujaf-198	273	20	combined	combined	ADJ
gujaf-198	273	21	both	both	DET
gujaf-198	273	22	time	time	NOUN
gujaf-198	273	23	series	series	NOUN
gujaf-198	273	24	and	and	CCONJ
gujaf-198	273	25	cross	cross	ADJ
gujaf-198	273	26	-	-	ADJ
gujaf-198	273	27	sectional	sectional	ADJ
gujaf-198	273	28	.	.	PUNCT
gujaf-198	274	1	the	the	DET
gujaf-198	274	2	results	result	NOUN
gujaf-198	274	3	of	of	ADP
gujaf-198	274	4	the	the	DET
gujaf-198	274	5	hausman	hausman	ADJ
gujaf-198	274	6	specification	specification	NOUN
gujaf-198	274	7	tests	test	NOUN
gujaf-198	274	8	showed	show	VERB
gujaf-198	274	9	that	that	SCONJ
gujaf-198	274	10	the	the	DET
gujaf-198	274	11	tq	tq	PRON
gujaf-198	274	12	model	model	NOUN
gujaf-198	274	13	's	's	PART
gujaf-198	274	14	fixed	fixed	ADJ
gujaf-198	274	15	effect	effect	NOUN
gujaf-198	274	16	is	be	AUX
gujaf-198	274	17	the	the	DET
gujaf-198	274	18	most	most	ADV
gujaf-198	274	19	suitable	suitable	ADJ
gujaf-198	274	20	,	,	PUNCT
gujaf-198	274	21	but	but	CCONJ
gujaf-198	274	22	the	the	DET
gujaf-198	274	23	mps	mps	PROPN
gujaf-198	274	24	model	model	NOUN
gujaf-198	274	25	's	's	PART
gujaf-198	274	26	random	random	ADJ
gujaf-198	274	27	effect	effect	NOUN
gujaf-198	274	28	is	be	AUX
gujaf-198	274	29	the	the	DET
gujaf-198	274	30	most	most	ADV
gujaf-198	274	31	appropriate	appropriate	ADJ
gujaf-198	274	32	.	.	PUNCT
gujaf-198	275	1	furthermore	furthermore	ADV
gujaf-198	275	2	,	,	PUNCT
gujaf-198	275	3	the	the	DET
gujaf-198	275	4	modified	modify	VERB
gujaf-198	275	5	wald	wald	NOUN
gujaf-198	275	6	test	test	NOUN
gujaf-198	275	7	was	be	AUX
gujaf-198	275	8	also	also	ADV
gujaf-198	275	9	conducted	conduct	VERB
gujaf-198	275	10	and	and	CCONJ
gujaf-198	275	11	the	the	DET
gujaf-198	275	12	result	result	NOUN
gujaf-198	275	13	indicates	indicate	VERB
gujaf-198	275	14	that	that	SCONJ
gujaf-198	275	15	both	both	DET
gujaf-198	275	16	models	model	NOUN
gujaf-198	275	17	have	have	AUX
gujaf-198	275	18	characterized	characterize	VERB
gujaf-198	275	19	by	by	ADP
gujaf-198	275	20	the	the	DET
gujaf-198	275	21	problem	problem	NOUN
gujaf-198	275	22	of	of	ADP
gujaf-198	275	23	heteroscedasticity	heteroscedasticity	PROPN
gujaf-198	275	24	.	.	PUNCT
gujaf-198	276	1	therefore	therefore	ADV
gujaf-198	276	2	,	,	PUNCT
gujaf-198	276	3	both	both	PRON
gujaf-198	276	4	fixed	fix	VERB
gujaf-198	276	5	effect	effect	NOUN
gujaf-198	276	6	and	and	CCONJ
gujaf-198	276	7	random	random	ADJ
gujaf-198	276	8	effect	effect	NOUN
gujaf-198	276	9	models	model	NOUN
gujaf-198	276	10	would	would	AUX
gujaf-198	276	11	be	be	AUX
gujaf-198	276	12	biased	bias	VERB
gujaf-198	276	13	gusau	gusau	ADJ
gujaf-198	276	14	journal	journal	NOUN
gujaf-198	276	15	of	of	ADP
gujaf-198	276	16	accounting	accounting	NOUN
gujaf-198	276	17	and	and	CCONJ
gujaf-198	276	18	finance	finance	NOUN
gujaf-198	276	19	,	,	PUNCT
gujaf-198	276	20	vol	vol	NOUN
gujaf-198	276	21	.	.	PROPN
gujaf-198	277	1	4	4	NUM
gujaf-198	277	2	,	,	PUNCT
gujaf-198	277	3	issue	issue	NOUN
gujaf-198	277	4	1	1	NUM
gujaf-198	277	5	,	,	PUNCT
gujaf-198	277	6	april	april	PROPN
gujaf-198	277	7	,	,	PUNCT
gujaf-198	277	8	2023	2023	NUM
gujaf-198	277	9	28	28	NUM
gujaf-198	277	10	(	(	PUNCT
gujaf-198	277	11	moundigbaye	moundigbaye	NOUN
gujaf-198	277	12	et	et	NOUN
gujaf-198	277	13	al	al	PROPN
gujaf-198	277	14	.	.	PROPN
gujaf-198	277	15	,	,	PUNCT
gujaf-198	277	16	2018	2018	NUM
gujaf-198	277	17	)	)	PUNCT
gujaf-198	277	18	.	.	PUNCT
gujaf-198	278	1	consequently	consequently	ADV
gujaf-198	278	2	,	,	PUNCT
gujaf-198	278	3	this	this	DET
gujaf-198	278	4	study	study	NOUN
gujaf-198	278	5	employed	employ	VERB
gujaf-198	278	6	a	a	DET
gujaf-198	278	7	feasible	feasible	ADJ
gujaf-198	278	8	generalized	generalized	ADJ
gujaf-198	278	9	least	least	ADJ
gujaf-198	278	10	squares	square	NOUN
gujaf-198	278	11	(	(	PUNCT
gujaf-198	278	12	fgls	fgls	PROPN
gujaf-198	278	13	)	)	PUNCT
gujaf-198	278	14	model	model	NOUN
gujaf-198	278	15	to	to	PART
gujaf-198	278	16	correct	correct	VERB
gujaf-198	278	17	this	this	DET
gujaf-198	278	18	abnormality	abnormality	NOUN
gujaf-198	278	19	.	.	PUNCT
gujaf-198	279	1	in	in	ADP
gujaf-198	279	2	the	the	DET
gujaf-198	279	3	tq	tq	NOUN
gujaf-198	279	4	model	model	NOUN
gujaf-198	279	5	,	,	PUNCT
gujaf-198	279	6	the	the	DET
gujaf-198	279	7	dps	dps	NOUN
gujaf-198	279	8	positively	positively	ADV
gujaf-198	279	9	influences	influence	VERB
gujaf-198	279	10	the	the	DET
gujaf-198	279	11	tq	tq	INTJ
gujaf-198	279	12	(	(	PUNCT
gujaf-198	279	13	β	β	X
gujaf-198	279	14	=	=	SYM
gujaf-198	279	15	0.1832	0.1832	NUM
gujaf-198	279	16	,	,	PUNCT
gujaf-198	279	17	p=0.000	p=0.000	NUM
gujaf-198	279	18	)	)	PUNCT
gujaf-198	279	19	which	which	PRON
gujaf-198	279	20	means	mean	VERB
gujaf-198	279	21	that	that	SCONJ
gujaf-198	279	22	as	as	ADP
gujaf-198	279	23	the	the	DET
gujaf-198	279	24	tq	tq	ADP
gujaf-198	279	25	increases	increase	NOUN
gujaf-198	279	26	,	,	PUNCT
gujaf-198	279	27	companies	company	NOUN
gujaf-198	279	28	increase	increase	VERB
gujaf-198	279	29	their	their	PRON
gujaf-198	279	30	dividend	dividend	NOUN
gujaf-198	279	31	per	per	ADP
gujaf-198	279	32	share	share	NOUN
gujaf-198	279	33	.	.	PUNCT
gujaf-198	280	1	dpr	dpr	PROPN
gujaf-198	280	2	also	also	ADV
gujaf-198	280	3	positively	positively	ADV
gujaf-198	280	4	impacts	impact	VERB
gujaf-198	280	5	tq	tq	ADP
gujaf-198	280	6	(	(	PUNCT
gujaf-198	280	7	β	β	X
gujaf-198	280	8	=	=	SYM
gujaf-198	280	9	1.0395	1.0395	NUM
gujaf-198	280	10	,	,	PUNCT
gujaf-198	280	11	p=0.000	p=0.000	NUM
gujaf-198	280	12	)	)	PUNCT
gujaf-198	280	13	meaning	mean	VERB
gujaf-198	280	14	an	an	DET
gujaf-198	280	15	increase	increase	NOUN
gujaf-198	280	16	in	in	ADP
gujaf-198	280	17	tq	tq	ADV
gujaf-198	280	18	will	will	AUX
gujaf-198	280	19	lead	lead	VERB
gujaf-198	280	20	to	to	ADP
gujaf-198	280	21	an	an	DET
gujaf-198	280	22	increase	increase	NOUN
gujaf-198	280	23	in	in	ADP
gujaf-198	280	24	dpr	dpr	PROPN
gujaf-198	280	25	.	.	PUNCT
gujaf-198	281	1	this	this	PRON
gujaf-198	281	2	is	be	AUX
gujaf-198	281	3	in	in	ADP
gujaf-198	281	4	line	line	NOUN
gujaf-198	281	5	with	with	ADP
gujaf-198	281	6	the	the	DET
gujaf-198	281	7	findings	finding	NOUN
gujaf-198	281	8	of	of	ADP
gujaf-198	281	9	siboni	siboni	NOUN
gujaf-198	281	10	and	and	CCONJ
gujaf-198	281	11	pourali	pourali	X
gujaf-198	281	12	(	(	PUNCT
gujaf-198	281	13	2015	2015	NUM
gujaf-198	281	14	)	)	PUNCT
gujaf-198	281	15	and	and	CCONJ
gujaf-198	281	16	contradicts	contradict	VERB
gujaf-198	281	17	the	the	DET
gujaf-198	281	18	findings	finding	NOUN
gujaf-198	281	19	of	of	ADP
gujaf-198	281	20	safitri	safitri	PROPN
gujaf-198	281	21	et	et	PROPN
gujaf-198	281	22	al	al	PROPN
gujaf-198	281	23	.	.	PROPN
gujaf-198	281	24	(	(	PUNCT
gujaf-198	281	25	2020	2020	NUM
gujaf-198	281	26	)	)	PUNCT
gujaf-198	281	27	.	.	PUNCT
gujaf-198	282	1	finally	finally	ADV
gujaf-198	282	2	,	,	PUNCT
gujaf-198	282	3	dy	dy	NOUN
gujaf-198	282	4	negatively	negatively	ADV
gujaf-198	282	5	influences	influence	VERB
gujaf-198	282	6	tq	tq	ADP
gujaf-198	282	7	(	(	PUNCT
gujaf-198	282	8	β	β	X
gujaf-198	282	9	=	=	NOUN
gujaf-198	282	10	-17.0431	-17.0431	PROPN
gujaf-198	282	11	,	,	PUNCT
gujaf-198	282	12	p=0.000	p=0.000	NOUN
gujaf-198	282	13	)	)	PUNCT
gujaf-198	282	14	,	,	PUNCT
gujaf-198	282	15	meaning	mean	VERB
gujaf-198	282	16	an	an	DET
gujaf-198	282	17	increase	increase	NOUN
gujaf-198	282	18	in	in	ADP
gujaf-198	282	19	tq	tq	ADV
gujaf-198	282	20	will	will	AUX
gujaf-198	282	21	result	result	VERB
gujaf-198	282	22	in	in	ADP
gujaf-198	282	23	a	a	DET
gujaf-198	282	24	decrease	decrease	NOUN
gujaf-198	282	25	in	in	ADP
gujaf-198	282	26	dy	dy	X
gujaf-198	282	27	.	.	PUNCT
gujaf-198	283	1	io	io	PROPN
gujaf-198	283	2	is	be	AUX
gujaf-198	283	3	negatively	negatively	ADV
gujaf-198	283	4	associated	associate	VERB
gujaf-198	283	5	with	with	ADP
gujaf-198	283	6	tq	tq	ADP
gujaf-198	283	7	(	(	PUNCT
gujaf-198	283	8	β	β	X
gujaf-198	283	9	=	=	SYM
gujaf-198	283	10	-0.4579	-0.4579	PROPN
gujaf-198	283	11	,	,	PUNCT
gujaf-198	283	12	p	p	X
gujaf-198	283	13	=	=	NOUN
gujaf-198	283	14	0.876	0.876	NUM
gujaf-198	283	15	)	)	PUNCT
gujaf-198	283	16	.	.	PUNCT
gujaf-198	284	1	however	however	ADV
gujaf-198	284	2	,	,	PUNCT
gujaf-198	284	3	the	the	DET
gujaf-198	284	4	relationship	relationship	NOUN
gujaf-198	284	5	is	be	AUX
gujaf-198	284	6	not	not	PART
gujaf-198	284	7	significant	significant	ADJ
gujaf-198	284	8	as	as	SCONJ
gujaf-198	284	9	the	the	DET
gujaf-198	284	10	probability	probability	NOUN
gujaf-198	284	11	value	value	NOUN
gujaf-198	284	12	is	be	AUX
gujaf-198	284	13	greater	great	ADJ
gujaf-198	284	14	than	than	ADP
gujaf-198	284	15	0.005	0.005	NUM
gujaf-198	284	16	.	.	PUNCT
gujaf-198	285	1	this	this	PRON
gujaf-198	285	2	means	mean	VERB
gujaf-198	285	3	io	io	NOUN
gujaf-198	285	4	is	be	AUX
gujaf-198	285	5	not	not	PART
gujaf-198	285	6	significantly	significantly	ADV
gujaf-198	285	7	associated	associate	VERB
gujaf-198	285	8	with	with	ADP
gujaf-198	285	9	tq	tq	ADV
gujaf-198	285	10	.	.	PUNCT
gujaf-198	286	1	on	on	ADP
gujaf-198	286	2	the	the	DET
gujaf-198	286	3	interaction	interaction	NOUN
gujaf-198	286	4	variables	variable	NOUN
gujaf-198	286	5	,	,	PUNCT
gujaf-198	286	6	which	which	PRON
gujaf-198	286	7	is	be	AUX
gujaf-198	286	8	product	product	NOUN
gujaf-198	286	9	of	of	ADP
gujaf-198	286	10	io	io	PROPN
gujaf-198	286	11	and	and	CCONJ
gujaf-198	286	12	independent	independent	ADJ
gujaf-198	286	13	variables	variable	NOUN
gujaf-198	286	14	,	,	PUNCT
gujaf-198	286	15	dps_io	dps_io	NOUN
gujaf-198	286	16	,	,	PUNCT
gujaf-198	286	17	dpr_io	dpr_io	PUNCT
gujaf-198	286	18	and	and	CCONJ
gujaf-198	286	19	dy_io	dy_io	ADJ
gujaf-198	286	20	have	have	VERB
gujaf-198	286	21	(	(	PUNCT
gujaf-198	286	22	β	β	X
gujaf-198	286	23	=	=	NOUN
gujaf-198	286	24	-0.2079	-0.2079	X
gujaf-198	286	25	,	,	PUNCT
gujaf-198	286	26	p=0.785	p=0.785	X
gujaf-198	286	27	)	)	PUNCT
gujaf-198	286	28	,	,	PUNCT
gujaf-198	286	29	(	(	PUNCT
gujaf-198	286	30	β	β	X
gujaf-198	286	31	=	=	SYM
gujaf-198	286	32	-0.4530	-0.4530	X
gujaf-198	286	33	,	,	PUNCT
gujaf-198	286	34	p=0.929	p=0.929	NOUN
gujaf-198	286	35	)	)	PUNCT
gujaf-198	286	36	and	and	CCONJ
gujaf-198	286	37	(	(	PUNCT
gujaf-198	286	38	β	β	X
gujaf-198	286	39	=	=	NOUN
gujaf-198	286	40	6.5672	6.5672	NUM
gujaf-198	286	41	,	,	PUNCT
gujaf-198	286	42	p=0.895	p=0.895	ADV
gujaf-198	286	43	)	)	PUNCT
gujaf-198	286	44	respectively	respectively	ADV
gujaf-198	286	45	.	.	PUNCT
gujaf-198	287	1	however	however	ADV
gujaf-198	287	2	,	,	PUNCT
gujaf-198	287	3	their	their	PRON
gujaf-198	287	4	probability	probability	NOUN
gujaf-198	287	5	values	value	NOUN
gujaf-198	287	6	are	be	AUX
gujaf-198	287	7	more	more	ADJ
gujaf-198	287	8	than	than	ADP
gujaf-198	287	9	0.005	0.005	NUM
gujaf-198	287	10	.	.	PUNCT
gujaf-198	288	1	this	this	PRON
gujaf-198	288	2	indicates	indicate	VERB
gujaf-198	288	3	that	that	SCONJ
gujaf-198	288	4	io	io	PROPN
gujaf-198	288	5	did	do	AUX
gujaf-198	288	6	not	not	PART
gujaf-198	288	7	moderate	moderate	VERB
gujaf-198	288	8	the	the	DET
gujaf-198	288	9	relationship	relationship	NOUN
gujaf-198	288	10	between	between	ADP
gujaf-198	288	11	dp	dp	NOUN
gujaf-198	288	12	and	and	CCONJ
gujaf-198	288	13	tq	tq	INTJ
gujaf-198	288	14	.	.	PUNCT
gujaf-198	289	1	among	among	ADP
gujaf-198	289	2	the	the	DET
gujaf-198	289	3	three	three	NUM
gujaf-198	289	4	control	control	NOUN
gujaf-198	289	5	variables	variable	NOUN
gujaf-198	289	6	,	,	PUNCT
gujaf-198	289	7	namely	namely	ADV
gujaf-198	289	8	lev	lev	NOUN
gujaf-198	289	9	,	,	PUNCT
gujaf-198	289	10	fsize	fsize	NOUN
gujaf-198	289	11	,	,	PUNCT
gujaf-198	289	12	and	and	CCONJ
gujaf-198	289	13	ind	ind	NOUN
gujaf-198	289	14	,	,	PUNCT
gujaf-198	289	15	only	only	ADV
gujaf-198	289	16	fsize	fsize	NOUN
gujaf-198	289	17	is	be	AUX
gujaf-198	289	18	statistically	statistically	ADV
gujaf-198	289	19	significant	significant	ADJ
gujaf-198	289	20	.	.	PUNCT
gujaf-198	290	1	with	with	ADP
gujaf-198	290	2	regards	regard	NOUN
gujaf-198	290	3	to	to	ADP
gujaf-198	290	4	the	the	DET
gujaf-198	290	5	fourth	fourth	ADJ
gujaf-198	290	6	model	model	NOUN
gujaf-198	290	7	,	,	PUNCT
gujaf-198	290	8	dps	dps	NOUN
gujaf-198	290	9	and	and	CCONJ
gujaf-198	290	10	dy	dy	NOUN
gujaf-198	290	11	significantly	significantly	ADV
gujaf-198	290	12	influence	influence	VERB
gujaf-198	290	13	the	the	DET
gujaf-198	290	14	mps	mp	NOUN
gujaf-198	290	15	.	.	PUNCT
gujaf-198	291	1	while	while	SCONJ
gujaf-198	291	2	dps	dps	NOUN
gujaf-198	291	3	influenced	influence	VERB
gujaf-198	291	4	it	it	PRON
gujaf-198	291	5	in	in	ADP
gujaf-198	291	6	a	a	DET
gujaf-198	291	7	positive	positive	ADJ
gujaf-198	291	8	way	way	NOUN
gujaf-198	291	9	(	(	PUNCT
gujaf-198	291	10	β	β	X
gujaf-198	291	11	=	=	SYM
gujaf-198	291	12	19.4749	19.4749	NUM
gujaf-198	291	13	,	,	PUNCT
gujaf-198	291	14	p=0.000	p=0.000	NUM
gujaf-198	291	15	)	)	PUNCT
gujaf-198	291	16	,	,	PUNCT
gujaf-198	291	17	dy	dy	X
gujaf-198	291	18	,	,	PUNCT
gujaf-198	291	19	on	on	ADP
gujaf-198	291	20	the	the	DET
gujaf-198	291	21	other	other	ADJ
gujaf-198	291	22	hand	hand	NOUN
gujaf-198	291	23	,	,	PUNCT
gujaf-198	291	24	negatively	negatively	ADV
gujaf-198	291	25	affects	affect	VERB
gujaf-198	291	26	mps	mp	NOUN
gujaf-198	291	27	(	(	PUNCT
gujaf-198	291	28	β	β	X
gujaf-198	291	29	=	=	SYM
gujaf-198	291	30	-505.8155	-505.8155	PROPN
gujaf-198	291	31	,	,	PUNCT
gujaf-198	291	32	p=0.000	p=0.000	NOUN
gujaf-198	291	33	)	)	PUNCT
gujaf-198	291	34	.	.	PUNCT
gujaf-198	292	1	the	the	DET
gujaf-198	292	2	dpr	dpr	PROPN
gujaf-198	292	3	is	be	AUX
gujaf-198	292	4	not	not	PART
gujaf-198	292	5	significant	significant	ADJ
gujaf-198	292	6	as	as	SCONJ
gujaf-198	292	7	the	the	DET
gujaf-198	292	8	probability	probability	NOUN
gujaf-198	292	9	value	value	NOUN
gujaf-198	292	10	is	be	AUX
gujaf-198	292	11	more	more	ADJ
gujaf-198	292	12	than	than	ADP
gujaf-198	292	13	0.005	0.005	NUM
gujaf-198	292	14	.	.	PUNCT
gujaf-198	293	1	also	also	ADV
gujaf-198	293	2	,	,	PUNCT
gujaf-198	293	3	io	io	X
gujaf-198	293	4	is	be	AUX
gujaf-198	293	5	not	not	PART
gujaf-198	293	6	statistically	statistically	ADV
gujaf-198	293	7	significant	significant	ADJ
gujaf-198	293	8	to	to	PART
gujaf-198	293	9	influence	influence	VERB
gujaf-198	293	10	the	the	DET
gujaf-198	293	11	mpr	mpr	NOUN
gujaf-198	293	12	(	(	PUNCT
gujaf-198	293	13	β	β	X
gujaf-198	293	14	=	=	SYM
gujaf-198	293	15	4.4810	4.4810	NUM
gujaf-198	293	16	,	,	PUNCT
gujaf-198	293	17	p=0.938	p=0.938	NUM
gujaf-198	293	18	)	)	PUNCT
gujaf-198	293	19	as	as	SCONJ
gujaf-198	293	20	its	its	PRON
gujaf-198	293	21	probability	probability	NOUN
gujaf-198	293	22	value	value	NOUN
gujaf-198	293	23	is	be	AUX
gujaf-198	293	24	more	more	ADJ
gujaf-198	293	25	than	than	ADP
gujaf-198	293	26	0.005	0.005	NUM
gujaf-198	293	27	.	.	PUNCT
gujaf-198	294	1	also	also	ADV
gujaf-198	294	2	,	,	PUNCT
gujaf-198	294	3	none	none	NOUN
gujaf-198	294	4	of	of	ADP
gujaf-198	294	5	the	the	DET
gujaf-198	294	6	interaction	interaction	NOUN
gujaf-198	294	7	variables	variable	NOUN
gujaf-198	294	8	(	(	PUNCT
gujaf-198	294	9	β	β	X
gujaf-198	294	10	=	=	SYM
gujaf-198	294	11	-5.0203	-5.0203	X
gujaf-198	294	12	,	,	PUNCT
gujaf-198	294	13	p=0.738	p=0.738	NOUN
gujaf-198	294	14	)	)	PUNCT
gujaf-198	294	15	,	,	PUNCT
gujaf-198	294	16	(	(	PUNCT
gujaf-198	294	17	β	β	X
gujaf-198	294	18	=	=	SYM
gujaf-198	294	19	31.9062	31.9062	NUM
gujaf-198	294	20	,	,	PUNCT
gujaf-198	294	21	p=0.749	p=0.749	NOUN
gujaf-198	294	22	)	)	PUNCT
gujaf-198	294	23	,	,	PUNCT
gujaf-198	294	24	and	and	CCONJ
gujaf-198	294	25	(	(	PUNCT
gujaf-198	294	26	β	β	X
gujaf-198	294	27	=	=	NOUN
gujaf-198	294	28	157.1166	157.1166	NUM
gujaf-198	294	29	,	,	PUNCT
gujaf-198	294	30	p=0.872	p=0.872	X
gujaf-198	294	31	for	for	ADP
gujaf-198	294	32	dp_io	dp_io	NOUN
gujaf-198	294	33	,	,	PUNCT
gujaf-198	294	34	dpr_io	dpr_io	PUNCT
gujaf-198	294	35	and	and	CCONJ
gujaf-198	294	36	dy_io	dy_io	ADJ
gujaf-198	294	37	is	be	AUX
gujaf-198	294	38	statistically	statistically	ADV
gujaf-198	294	39	significant	significant	ADJ
gujaf-198	294	40	to	to	PART
gujaf-198	294	41	moderate	moderate	VERB
gujaf-198	294	42	the	the	DET
gujaf-198	294	43	relationship	relationship	NOUN
gujaf-198	294	44	between	between	ADP
gujaf-198	294	45	dividend	dividend	NOUN
gujaf-198	294	46	policy	policy	NOUN
gujaf-198	294	47	and	and	CCONJ
gujaf-198	294	48	mps	mp	NOUN
gujaf-198	294	49	.	.	PUNCT
gujaf-198	295	1	therefore	therefore	ADV
gujaf-198	295	2	,	,	PUNCT
gujaf-198	295	3	io	io	PROPN
gujaf-198	295	4	did	do	AUX
gujaf-198	295	5	not	not	PART
gujaf-198	295	6	moderate	moderate	VERB
gujaf-198	295	7	the	the	DET
gujaf-198	295	8	relationship	relationship	NOUN
gujaf-198	295	9	between	between	ADP
gujaf-198	295	10	dp	dp	NOUN
gujaf-198	295	11	and	and	CCONJ
gujaf-198	295	12	fv	fv	PROPN
gujaf-198	295	13	.	.	PROPN
gujaf-198	296	1	with	with	ADP
gujaf-198	296	2	regards	regard	NOUN
gujaf-198	296	3	to	to	ADP
gujaf-198	296	4	the	the	DET
gujaf-198	296	5	control	control	NOUN
gujaf-198	296	6	variables	variable	NOUN
gujaf-198	296	7	,	,	PUNCT
gujaf-198	296	8	fsize	fsize	NOUN
gujaf-198	296	9	and	and	CCONJ
gujaf-198	296	10	ind	ind	NOUN
gujaf-198	296	11	are	be	AUX
gujaf-198	296	12	positively	positively	ADV
gujaf-198	296	13	and	and	CCONJ
gujaf-198	296	14	statistically	statistically	ADV
gujaf-198	296	15	correlated	correlate	VERB
gujaf-198	296	16	to	to	ADP
gujaf-198	296	17	mps	mps	PROPN
gujaf-198	296	18	as	as	SCONJ
gujaf-198	296	19	they	they	PRON
gujaf-198	296	20	have	have	VERB
gujaf-198	296	21	coefficient	coefficient	NOUN
gujaf-198	296	22	and	and	CCONJ
gujaf-198	296	23	probability	probability	NOUN
gujaf-198	296	24	values	value	NOUN
gujaf-198	296	25	(	(	PUNCT
gujaf-198	296	26	β	β	X
gujaf-198	296	27	=	=	SYM
gujaf-198	296	28	3.6742	3.6742	NUM
gujaf-198	296	29	,	,	PUNCT
gujaf-198	296	30	p=0.000	p=0.000	NUM
gujaf-198	296	31	)	)	PUNCT
gujaf-198	296	32	and	and	CCONJ
gujaf-198	296	33	(	(	PUNCT
gujaf-198	296	34	β	β	X
gujaf-198	296	35	=	=	SYM
gujaf-198	296	36	11.3735	11.3735	NUM
gujaf-198	296	37	,	,	PUNCT
gujaf-198	296	38	p=0.007	p=0.007	X
gujaf-198	296	39	)	)	PUNCT
gujaf-198	296	40	respectively	respectively	ADV
gujaf-198	296	41	.	.	PUNCT
gujaf-198	297	1	on	on	ADP
gujaf-198	297	2	the	the	DET
gujaf-198	297	3	other	other	ADJ
gujaf-198	297	4	hand	hand	NOUN
gujaf-198	297	5	,	,	PUNCT
gujaf-198	297	6	lev	lev	NOUN
gujaf-198	297	7	is	be	AUX
gujaf-198	297	8	not	not	PART
gujaf-198	297	9	statistically	statistically	ADV
gujaf-198	297	10	significant	significant	ADJ
gujaf-198	297	11	(	(	PUNCT
gujaf-198	297	12	β	β	X
gujaf-198	297	13	=	=	SYM
gujaf-198	297	14	0.1849	0.1849	NUM
gujaf-198	297	15	,	,	PUNCT
gujaf-198	297	16	p=0.985	p=0.985	NOUN
gujaf-198	297	17	)	)	PUNCT
gujaf-198	297	18	.	.	PUNCT
gujaf-198	298	1	gusau	gusau	PROPN
gujaf-198	298	2	journal	journal	PROPN
gujaf-198	298	3	of	of	ADP
gujaf-198	298	4	accounting	accounting	NOUN
gujaf-198	298	5	and	and	CCONJ
gujaf-198	298	6	finance	finance	NOUN
gujaf-198	298	7	,	,	PUNCT
gujaf-198	298	8	vol	vol	NOUN
gujaf-198	298	9	.	.	PROPN
gujaf-198	298	10	4	4	NUM
gujaf-198	298	11	,	,	PUNCT
gujaf-198	298	12	issue	issue	NOUN
gujaf-198	298	13	1	1	NUM
gujaf-198	298	14	,	,	PUNCT
gujaf-198	298	15	april	april	PROPN
gujaf-198	298	16	,	,	PUNCT
gujaf-198	298	17	2023	2023	NUM
gujaf-198	298	18	29	29	NUM
gujaf-198	298	19	table	table	NOUN
gujaf-198	298	20	vi	vi	NOUN
gujaf-198	298	21	moderation	moderation	NOUN
gujaf-198	298	22	result	result	NOUN
gujaf-198	298	23	(	(	PUNCT
gujaf-198	298	24	fgls	fgls	PROPN
gujaf-198	298	25	)	)	PUNCT
gujaf-198	298	26	tobin	tobin	PROPN
gujaf-198	298	27	’s	’s	PART
gujaf-198	298	28	q	q	NOUN
gujaf-198	298	29	mps	mps	PROPN
gujaf-198	298	30	constant	constant	ADJ
gujaf-198	298	31	dps	dps	NOUN
gujaf-198	298	32	dpr	dpr	PROPN
gujaf-198	298	33	dy	dy	PROPN
gujaf-198	298	34	io	io	PROPN
gujaf-198	298	35	dps_io	dps_io	X
gujaf-198	298	36	dpr_io	dpr_io	VERB
gujaf-198	298	37	dy_io	dy_io	ADJ
gujaf-198	298	38	lev	lev	NOUN
gujaf-198	298	39	fsize	fsize	NOUN
gujaf-198	298	40	ind	ind	PROPN
gujaf-198	298	41	summary	summary	NOUN
gujaf-198	298	42	wald	wald	PROPN
gujaf-198	298	43	chi2	chi2	PROPN
gujaf-198	298	44	hausman	hausman	PROPN
gujaf-198	298	45	modified	modify	VERB
gujaf-198	298	46	wald	wald	PROPN
gujaf-198	298	47	test	test	PROPN
gujaf-198	298	48	wooldridge	wooldridge	PROPN
gujaf-198	298	49	test	test	PROPN
gujaf-198	298	50	coeff	coeff	PROPN
gujaf-198	298	51	.	.	PUNCT
gujaf-198	299	1	4.4508	4.4508	NUM
gujaf-198	299	2	0.1832	0.1832	NUM
gujaf-198	299	3	1.0395	1.0395	NUM
gujaf-198	299	4	-17.0431	-17.0431	PUNCT
gujaf-198	299	5	-0.4579	-0.4579	PROPN
gujaf-198	299	6	-0.2079	-0.2079	PROPN
gujaf-198	299	7	-0.4530	-0.4530	PROPN
gujaf-198	300	1	6.5672	6.5672	NUM
gujaf-198	300	2	-0.0055	-0.0055	NOUN
gujaf-198	300	3	-0.1191	-0.1191	VERB
gujaf-198	300	4	-0.2865	-0.2865	ADJ
gujaf-198	301	1	40.42	40.42	NUM
gujaf-198	301	2	2513.09	2513.09	NUM
gujaf-198	301	3	56.509	56.509	NUM
gujaf-198	301	4	p	p	NOUN
gujaf-198	301	5	-	-	PUNCT
gujaf-198	301	6	value	value	NOUN
gujaf-198	301	7	0.000	0.000	NUM
gujaf-198	301	8	0.000	0.000	NUM
gujaf-198	301	9	0.000	0.000	NUM
gujaf-198	301	10	0.000	0.000	NUM
gujaf-198	301	11	0.876	0.876	NUM
gujaf-198	301	12	0.785	0.785	NUM
gujaf-198	301	13	0.929	0.929	NUM
gujaf-198	301	14	0.895	0.895	NUM
gujaf-198	301	15	0.991	0.991	NUM
gujaf-198	301	16	0.004	0.004	NUM
gujaf-198	301	17	0.180	0.180	NUM
gujaf-198	301	18	0.0000	0.0000	NUM
gujaf-198	301	19	0.0000	0.0000	NUM
gujaf-198	301	20	0.0000	0.0000	NUM
gujaf-198	301	21	coeff	coeff	NOUN
gujaf-198	301	22	.	.	PUNCT
gujaf-198	302	1	-66.668	-66.668	NOUN
gujaf-198	302	2	19.4749	19.4749	NUM
gujaf-198	302	3	-1.0080	-1.0080	NOUN
gujaf-198	302	4	-505.8155	-505.8155	CCONJ
gujaf-198	302	5	4.4810	4.4810	NUM
gujaf-198	302	6	-5.0203	-5.0203	NOUN
gujaf-198	302	7	31.9062	31.9062	NUM
gujaf-198	302	8	157.1166	157.1166	NUM
gujaf-198	302	9	0.1849	0.1849	NUM
gujaf-198	302	10	3.6742	3.6742	NUM
gujaf-198	302	11	11.3735	11.3735	NUM
gujaf-198	302	12	10.47	10.47	NUM
gujaf-198	302	13	80271.43	80271.43	NUM
gujaf-198	302	14	52.935	52.935	NUM
gujaf-198	302	15	p	p	X
gujaf-198	302	16	-	-	PUNCT
gujaf-198	302	17	value	value	NOUN
gujaf-198	302	18	0.002	0.002	NUM
gujaf-198	302	19	0.000	0.000	NUM
gujaf-198	303	1	0.779	0.779	NUM
gujaf-198	303	2	0.000	0.000	NUM
gujaf-198	303	3	0.938	0.938	NUM
gujaf-198	303	4	0.738	0.738	NUM
gujaf-198	303	5	0.749	0.749	NUM
gujaf-198	303	6	0.872	0.872	NUM
gujaf-198	303	7	0.985	0.985	NUM
gujaf-198	303	8	0.000	0.000	NUM
gujaf-198	303	9	0.007	0.007	NUM
gujaf-198	303	10	0.3136	0.3136	NUM
gujaf-198	303	11	0.0000	0.0000	NUM
gujaf-198	303	12	0.0000	0.0000	NUM
gujaf-198	303	13	source	source	NOUN
gujaf-198	303	14	:	:	PUNCT
gujaf-198	303	15	stata	stata	NOUN
gujaf-198	303	16	output	output	NOUN
gujaf-198	303	17	(	(	PUNCT
gujaf-198	303	18	2023	2023	NUM
gujaf-198	303	19	)	)	PUNCT
gujaf-198	303	20	5	5	NUM
gujaf-198	303	21	.	.	X
gujaf-198	303	22	conclusion	conclusion	NOUN
gujaf-198	303	23	and	and	CCONJ
gujaf-198	303	24	recommendation	recommendation	NOUN
gujaf-198	303	25	in	in	ADP
gujaf-198	303	26	this	this	DET
gujaf-198	303	27	study	study	NOUN
gujaf-198	303	28	,	,	PUNCT
gujaf-198	303	29	the	the	DET
gujaf-198	303	30	focus	focus	NOUN
gujaf-198	303	31	was	be	AUX
gujaf-198	303	32	to	to	PART
gujaf-198	303	33	examine	examine	VERB
gujaf-198	303	34	the	the	DET
gujaf-198	303	35	effect	effect	NOUN
gujaf-198	303	36	of	of	ADP
gujaf-198	303	37	dp	dp	NOUN
gujaf-198	303	38	on	on	ADP
gujaf-198	303	39	the	the	DET
gujaf-198	303	40	value	value	NOUN
gujaf-198	303	41	of	of	ADP
gujaf-198	303	42	listed	list	VERB
gujaf-198	303	43	nonfinancial	nonfinancial	ADJ
gujaf-198	303	44	companies	company	NOUN
gujaf-198	303	45	in	in	ADP
gujaf-198	303	46	nigeria	nigeria	PROPN
gujaf-198	303	47	,	,	PUNCT
gujaf-198	303	48	with	with	ADP
gujaf-198	303	49	io	io	PROPN
gujaf-198	303	50	as	as	ADP
gujaf-198	303	51	the	the	DET
gujaf-198	303	52	moderating	moderate	VERB
gujaf-198	303	53	variable	variable	NOUN
gujaf-198	303	54	.	.	PUNCT
gujaf-198	304	1	tobin	tobin	PROPN
gujaf-198	304	2	’s	’s	PART
gujaf-198	304	3	q	q	NOUN
gujaf-198	304	4	and	and	CCONJ
gujaf-198	304	5	market	market	NOUN
gujaf-198	304	6	price	price	NOUN
gujaf-198	304	7	per	per	ADP
gujaf-198	304	8	share	share	NOUN
gujaf-198	304	9	was	be	AUX
gujaf-198	304	10	used	use	VERB
gujaf-198	304	11	measure	measure	NOUN
gujaf-198	304	12	of	of	ADP
gujaf-198	304	13	value	value	NOUN
gujaf-198	304	14	;	;	PUNCT
gujaf-198	304	15	dividend	dividend	NOUN
gujaf-198	304	16	per	per	ADP
gujaf-198	304	17	share	share	NOUN
gujaf-198	304	18	,	,	PUNCT
gujaf-198	304	19	dividend	dividend	VERB
gujaf-198	304	20	payout	payout	NOUN
gujaf-198	304	21	ratio	ratio	NOUN
gujaf-198	304	22	,	,	PUNCT
gujaf-198	304	23	and	and	CCONJ
gujaf-198	304	24	dividend	dividend	NOUN
gujaf-198	304	25	yield	yield	NOUN
gujaf-198	304	26	served	serve	VERB
gujaf-198	304	27	as	as	ADP
gujaf-198	304	28	proxies	proxy	NOUN
gujaf-198	304	29	of	of	ADP
gujaf-198	304	30	dp	dp	PROPN
gujaf-198	304	31	.	.	PUNCT
gujaf-198	305	1	the	the	DET
gujaf-198	305	2	study	study	NOUN
gujaf-198	305	3	established	establish	VERB
gujaf-198	305	4	that	that	SCONJ
gujaf-198	305	5	dps	dps	NOUN
gujaf-198	305	6	and	and	CCONJ
gujaf-198	305	7	dpr	dpr	PROPN
gujaf-198	305	8	positively	positively	ADV
gujaf-198	305	9	influence	influence	VERB
gujaf-198	305	10	tq	tq	ADV
gujaf-198	305	11	and	and	CCONJ
gujaf-198	305	12	dy	dy	NOUN
gujaf-198	305	13	yield	yield	NOUN
gujaf-198	305	14	negatively	negatively	ADV
gujaf-198	305	15	influences	influence	VERB
gujaf-198	305	16	tq	tq	ADV
gujaf-198	305	17	.	.	PUNCT
gujaf-198	306	1	also	also	ADV
gujaf-198	306	2	,	,	PUNCT
gujaf-198	306	3	dr	dr	PROPN
gujaf-198	306	4	positively	positively	ADV
gujaf-198	306	5	influences	influence	VERB
gujaf-198	306	6	mpr	mpr	NOUN
gujaf-198	306	7	and	and	CCONJ
gujaf-198	306	8	dy	dy	NOUN
gujaf-198	306	9	negatively	negatively	ADV
gujaf-198	306	10	influences	influence	VERB
gujaf-198	306	11	mps	mp	NOUN
gujaf-198	306	12	.	.	PUNCT
gujaf-198	307	1	these	these	DET
gujaf-198	307	2	findings	finding	NOUN
gujaf-198	307	3	are	be	AUX
gujaf-198	307	4	in	in	ADP
gujaf-198	307	5	conformity	conformity	NOUN
gujaf-198	307	6	with	with	ADP
gujaf-198	307	7	several	several	ADJ
gujaf-198	307	8	prior	prior	ADJ
gujaf-198	307	9	research	research	NOUN
gujaf-198	307	10	conducted	conduct	VERB
gujaf-198	307	11	in	in	ADP
gujaf-198	307	12	nigeria	nigeria	PROPN
gujaf-198	307	13	and	and	CCONJ
gujaf-198	307	14	other	other	ADJ
gujaf-198	307	15	countries	country	NOUN
gujaf-198	307	16	including	include	VERB
gujaf-198	307	17	developing	develop	VERB
gujaf-198	307	18	and	and	CCONJ
gujaf-198	307	19	developed	developed	ADJ
gujaf-198	307	20	nations	nation	NOUN
gujaf-198	307	21	.	.	PUNCT
gujaf-198	308	1	the	the	DET
gujaf-198	308	2	author	author	NOUN
gujaf-198	308	3	concludes	conclude	VERB
gujaf-198	308	4	that	that	SCONJ
gujaf-198	308	5	dp	dp	NOUN
gujaf-198	308	6	influenced	influence	VERB
gujaf-198	308	7	the	the	DET
gujaf-198	308	8	value	value	NOUN
gujaf-198	308	9	of	of	ADP
gujaf-198	308	10	listed	list	VERB
gujaf-198	308	11	non	non	ADJ
gujaf-198	308	12	-	-	ADJ
gujaf-198	308	13	financial	financial	ADJ
gujaf-198	308	14	companies	company	NOUN
gujaf-198	308	15	in	in	ADP
gujaf-198	308	16	nigeria	nigeria	PROPN
gujaf-198	308	17	.	.	PUNCT
gujaf-198	309	1	finally	finally	ADV
gujaf-198	309	2	,	,	PUNCT
gujaf-198	309	3	the	the	DET
gujaf-198	309	4	study	study	NOUN
gujaf-198	309	5	proved	prove	VERB
gujaf-198	309	6	that	that	SCONJ
gujaf-198	309	7	io	io	PROPN
gujaf-198	309	8	do	do	AUX
gujaf-198	309	9	not	not	PART
gujaf-198	309	10	moderate	moderate	VERB
gujaf-198	309	11	the	the	DET
gujaf-198	309	12	relationship	relationship	NOUN
gujaf-198	309	13	between	between	ADP
gujaf-198	309	14	dp	dp	NOUN
gujaf-198	309	15	and	and	CCONJ
gujaf-198	309	16	fv	fv	NOUN
gujaf-198	309	17	.	.	PROPN
gujaf-198	310	1	in	in	ADP
gujaf-198	310	2	all	all	DET
gujaf-198	310	3	four	four	NUM
gujaf-198	310	4	models	model	NOUN
gujaf-198	310	5	,	,	PUNCT
gujaf-198	310	6	the	the	DET
gujaf-198	310	7	empirical	empirical	ADJ
gujaf-198	310	8	results	result	NOUN
gujaf-198	310	9	show	show	VERB
gujaf-198	310	10	a	a	DET
gujaf-198	310	11	positive	positive	ADJ
gujaf-198	310	12	association	association	NOUN
gujaf-198	310	13	between	between	ADP
gujaf-198	310	14	dps	dps	NOUN
gujaf-198	310	15	and	and	CCONJ
gujaf-198	310	16	both	both	CCONJ
gujaf-198	310	17	tq	tq	ADV
gujaf-198	310	18	and	and	CCONJ
gujaf-198	310	19	mp	mp	PROPN
gujaf-198	310	20	.	.	PUNCT
gujaf-198	311	1	it	it	PRON
gujaf-198	311	2	is	be	AUX
gujaf-198	311	3	therefore	therefore	ADV
gujaf-198	311	4	recommended	recommend	VERB
gujaf-198	311	5	that	that	SCONJ
gujaf-198	311	6	the	the	DET
gujaf-198	311	7	company	company	NOUN
gujaf-198	311	8	's	's	PART
gujaf-198	311	9	management	management	NOUN
gujaf-198	311	10	be	be	AUX
gujaf-198	311	11	advised	advise	VERB
gujaf-198	311	12	to	to	PART
gujaf-198	311	13	create	create	VERB
gujaf-198	311	14	policies	policy	NOUN
gujaf-198	311	15	and	and	CCONJ
gujaf-198	311	16	strategies	strategy	NOUN
gujaf-198	311	17	that	that	PRON
gujaf-198	311	18	increase	increase	VERB
gujaf-198	311	19	revenue	revenue	NOUN
gujaf-198	311	20	and	and	CCONJ
gujaf-198	311	21	decrease	decrease	VERB
gujaf-198	311	22	expenses	expense	NOUN
gujaf-198	311	23	to	to	PART
gujaf-198	311	24	maintain	maintain	VERB
gujaf-198	311	25	regular	regular	ADJ
gujaf-198	311	26	dividend	dividend	NOUN
gujaf-198	311	27	payments	payment	NOUN
gujaf-198	311	28	,	,	PUNCT
gujaf-198	311	29	which	which	PRON
gujaf-198	311	30	will	will	AUX
gujaf-198	311	31	ultimately	ultimately	ADV
gujaf-198	311	32	increase	increase	VERB
gujaf-198	311	33	the	the	DET
gujaf-198	311	34	value	value	NOUN
gujaf-198	311	35	of	of	ADP
gujaf-198	311	36	their	their	PRON
gujaf-198	311	37	firm	firm	NOUN
gujaf-198	311	38	.	.	PUNCT
gujaf-198	312	1	gusau	gusau	PROPN
gujaf-198	312	2	journal	journal	PROPN
gujaf-198	312	3	of	of	ADP
gujaf-198	312	4	accounting	accounting	NOUN
gujaf-198	312	5	and	and	CCONJ
gujaf-198	312	6	finance	finance	NOUN
gujaf-198	312	7	,	,	PUNCT
gujaf-198	312	8	vol	vol	NOUN
gujaf-198	312	9	.	.	PROPN
gujaf-198	312	10	4	4	NUM
gujaf-198	312	11	,	,	PUNCT
gujaf-198	312	12	issue	issue	NOUN
gujaf-198	312	13	1	1	NUM
gujaf-198	312	14	,	,	PUNCT
gujaf-198	312	15	april	april	PROPN
gujaf-198	312	16	,	,	PUNCT
gujaf-198	312	17	2023	2023	NUM
gujaf-198	312	18	30	30	NUM
gujaf-198	312	19	references	reference	NOUN
gujaf-198	312	20	abbott	abbott	PROPN
gujaf-198	312	21	,	,	PUNCT
gujaf-198	312	22	l.	l.	PROPN
gujaf-198	312	23	(	(	PUNCT
gujaf-198	312	24	2001	2001	NUM
gujaf-198	312	25	)	)	PUNCT
gujaf-198	312	26	.	.	PUNCT
gujaf-198	313	1	financing	financing	NOUN
gujaf-198	313	2	,	,	PUNCT
gujaf-198	313	3	dividend	dividend	NOUN
gujaf-198	313	4	and	and	CCONJ
gujaf-198	313	5	compensation	compensation	NOUN
gujaf-198	313	6	policies	policy	NOUN
gujaf-198	313	7	subsequent	subsequent	ADJ
gujaf-198	313	8	to	to	ADP
gujaf-198	313	9	a	a	DET
gujaf-198	313	10	shift	shift	NOUN
gujaf-198	313	11	in	in	ADP
gujaf-198	313	12	the	the	DET
gujaf-198	313	13	investment	investment	NOUN
gujaf-198	313	14	opportunity	opportunity	NOUN
gujaf-198	313	15	set	set	NOUN
gujaf-198	313	16	.	.	PUNCT
gujaf-198	314	1	managerial	managerial	ADJ
gujaf-198	314	2	finance	finance	NOUN
gujaf-198	314	3	,	,	PUNCT
gujaf-198	314	4	27(3	27(3	NUM
gujaf-198	314	5	)	)	PUNCT
gujaf-198	314	6	,	,	PUNCT
gujaf-198	314	7	31	31	NUM
gujaf-198	314	8	-	-	SYM
gujaf-198	314	9	47	47	NUM
gujaf-198	314	10	.	.	PUNCT
gujaf-198	315	1	abor	abor	PROPN
gujaf-198	315	2	,	,	PUNCT
gujaf-198	315	3	j.	j.	PROPN
gujaf-198	315	4	,	,	PUNCT
gujaf-198	315	5	&	&	CCONJ
gujaf-198	315	6	bokpin	bokpin	NOUN
gujaf-198	315	7	,	,	PUNCT
gujaf-198	315	8	g.	g.	PROPN
gujaf-198	315	9	a.	a.	PROPN
gujaf-198	315	10	(	(	PUNCT
gujaf-198	315	11	2010	2010	NUM
gujaf-198	315	12	)	)	PUNCT
gujaf-198	315	13	.	.	PUNCT
gujaf-198	316	1	investment	investment	NOUN
gujaf-198	316	2	opportunities	opportunity	NOUN
gujaf-198	316	3	,	,	PUNCT
gujaf-198	316	4	corporate	corporate	ADJ
gujaf-198	316	5	finance	finance	NOUN
gujaf-198	316	6	,	,	PUNCT
gujaf-198	316	7	and	and	CCONJ
gujaf-198	316	8	dividend	dividend	VERB
gujaf-198	316	9	payout	payout	ADJ
gujaf-198	316	10	policy	policy	NOUN
gujaf-198	316	11	.	.	PUNCT
gujaf-198	317	1	studies	study	NOUN
gujaf-198	317	2	in	in	ADP
gujaf-198	317	3	economics	economic	NOUN
gujaf-198	317	4	and	and	CCONJ
gujaf-198	317	5	finance	finance	NOUN
gujaf-198	317	6	,	,	PUNCT
gujaf-198	317	7	27(3	27(3	NUM
gujaf-198	317	8	)	)	PUNCT
gujaf-198	317	9	,	,	PUNCT
gujaf-198	317	10	180	180	NUM
gujaf-198	317	11	-	-	SYM
gujaf-198	317	12	194	194	NUM
gujaf-198	317	13	.	.	PUNCT
gujaf-198	318	1	akhmadi	akhmadi	PROPN
gujaf-198	318	2	,	,	PUNCT
gujaf-198	318	3	a.	a.	PROPN
gujaf-198	318	4	,	,	PUNCT
gujaf-198	318	5	&	&	CCONJ
gujaf-198	318	6	januarsi	januarsi	PROPN
gujaf-198	318	7	,	,	PUNCT
gujaf-198	318	8	y.	y.	NOUN
gujaf-198	318	9	(	(	PUNCT
gujaf-198	318	10	2021	2021	NUM
gujaf-198	318	11	)	)	PUNCT
gujaf-198	318	12	.	.	PUNCT
gujaf-198	319	1	profitability	profitability	NOUN
gujaf-198	319	2	and	and	CCONJ
gujaf-198	319	3	firm	firm	ADJ
gujaf-198	319	4	value	value	NOUN
gujaf-198	319	5	:	:	PUNCT
gujaf-198	319	6	does	do	AUX
gujaf-198	319	7	dividend	dividend	VERB
gujaf-198	319	8	policy	policy	NOUN
gujaf-198	319	9	matter	matter	NOUN
gujaf-198	319	10	for	for	ADP
gujaf-198	319	11	indonesian	indonesian	ADJ
gujaf-198	319	12	sustainable	sustainable	ADJ
gujaf-198	319	13	and	and	CCONJ
gujaf-198	319	14	responsible	responsible	ADJ
gujaf-198	319	15	investment	investment	NOUN
gujaf-198	319	16	(	(	PUNCT
gujaf-198	319	17	sri)-kehati	sri)-kehati	ADP
gujaf-198	319	18	listed	list	VERB
gujaf-198	319	19	firms	firm	NOUN
gujaf-198	319	20	?	?	PUNCT
gujaf-198	320	1	economies	economy	NOUN
gujaf-198	320	2	,	,	PUNCT
gujaf-198	320	3	9(163	9(163	NUM
gujaf-198	320	4	)	)	PUNCT
gujaf-198	320	5	,	,	PUNCT
gujaf-198	320	6	1	1	NUM
gujaf-198	320	7	-	-	SYM
gujaf-198	320	8	23	23	NUM
gujaf-198	320	9	.	.	PUNCT
gujaf-198	321	1	alkurdi	alkurdi	PROPN
gujaf-198	321	2	,	,	PUNCT
gujaf-198	321	3	a.	a.	PROPN
gujaf-198	321	4	,	,	PUNCT
gujaf-198	321	5	&	&	CCONJ
gujaf-198	321	6	mardini	mardini	PROPN
gujaf-198	321	7	,	,	PUNCT
gujaf-198	321	8	g.	g.	PROPN
gujaf-198	321	9	h.	h.	PROPN
gujaf-198	321	10	(	(	PUNCT
gujaf-198	321	11	2020	2020	NUM
gujaf-198	321	12	)	)	PUNCT
gujaf-198	321	13	.	.	PUNCT
gujaf-198	322	1	the	the	DET
gujaf-198	322	2	impact	impact	NOUN
gujaf-198	322	3	of	of	ADP
gujaf-198	322	4	ownership	ownership	NOUN
gujaf-198	322	5	structure	structure	NOUN
gujaf-198	322	6	and	and	CCONJ
gujaf-198	322	7	the	the	DET
gujaf-198	322	8	board	board	NOUN
gujaf-198	322	9	of	of	ADP
gujaf-198	322	10	directors	director	NOUN
gujaf-198	322	11	composition	composition	VERB
gujaf-198	322	12	on	on	ADP
gujaf-198	322	13	tax	tax	NOUN
gujaf-198	322	14	avoidance	avoidance	NOUN
gujaf-198	322	15	strategies	strategy	NOUN
gujaf-198	322	16	:	:	PUNCT
gujaf-198	322	17	empirical	empirical	ADJ
gujaf-198	322	18	evidence	evidence	NOUN
gujaf-198	322	19	from	from	ADP
gujaf-198	322	20	jordan	jordan	PROPN
gujaf-198	322	21	.	.	PUNCT
gujaf-198	323	1	journal	journal	PROPN
gujaf-198	323	2	of	of	ADP
gujaf-198	323	3	financial	financial	ADJ
gujaf-198	323	4	reporting	reporting	NOUN
gujaf-198	323	5	and	and	CCONJ
gujaf-198	323	6	accounting	accounting	NOUN
gujaf-198	323	7	,	,	PUNCT
gujaf-198	323	8	18(4	18(4	NUM
gujaf-198	323	9	)	)	PUNCT
gujaf-198	323	10	,	,	PUNCT
gujaf-198	323	11	795	795	NUM
gujaf-198	323	12	-	-	SYM
gujaf-198	323	13	812	812	NUM
gujaf-198	323	14	.	.	PUNCT
gujaf-198	324	1	amollo	amollo	PROPN
gujaf-198	324	2	,	,	PUNCT
gujaf-198	324	3	k.	k.	PROPN
gujaf-198	325	1	o.	o.	PROPN
gujaf-198	325	2	(	(	PUNCT
gujaf-198	325	3	2016	2016	NUM
gujaf-198	325	4	)	)	PUNCT
gujaf-198	325	5	.	.	PUNCT
gujaf-198	326	1	effects	effect	NOUN
gujaf-198	326	2	of	of	ADP
gujaf-198	326	3	dividend	dividend	NOUN
gujaf-198	326	4	policy	policy	NOUN
gujaf-198	326	5	on	on	ADP
gujaf-198	326	6	firm	firm	ADJ
gujaf-198	326	7	value	value	NOUN
gujaf-198	326	8	for	for	ADP
gujaf-198	326	9	commercial	commercial	ADJ
gujaf-198	326	10	banks	bank	NOUN
gujaf-198	326	11	in	in	ADP
gujaf-198	326	12	kenya	kenya	PROPN
gujaf-198	326	13	.	.	PUNCT
gujaf-198	327	1	research	research	NOUN
gujaf-198	327	2	project	project	NOUN
gujaf-198	327	3	submitted	submit	VERB
gujaf-198	327	4	in	in	ADP
gujaf-198	327	5	partial	partial	ADJ
gujaf-198	327	6	fulfillment	fulfillment	NOUN
gujaf-198	327	7	of	of	ADP
gujaf-198	327	8	the	the	DET
gujaf-198	327	9	requirements	requirement	NOUN
gujaf-198	327	10	for	for	ADP
gujaf-198	327	11	the	the	DET
gujaf-198	327	12	award	award	NOUN
gujaf-198	327	13	of	of	ADP
gujaf-198	327	14	the	the	DET
gujaf-198	327	15	degree	degree	NOUN
gujaf-198	327	16	nor	nor	CCONJ
gujaf-198	327	17	master	master	NOUN
gujaf-198	327	18	of	of	ADP
gujaf-198	327	19	business	business	PROPN
gujaf-198	327	20	administration	administration	PROPN
gujaf-198	327	21	,	,	PUNCT
gujaf-198	327	22	school	school	NOUN
gujaf-198	327	23	of	of	ADP
gujaf-198	327	24	business	business	NOUN
gujaf-198	327	25	,	,	PUNCT
gujaf-198	327	26	university	university	NOUN
gujaf-198	327	27	of	of	ADP
gujaf-198	327	28	nairobi	nairobi	PROPN
gujaf-198	327	29	.	.	PUNCT
gujaf-198	328	1	andaswari	andaswari	PROPN
gujaf-198	328	2	,	,	PUNCT
gujaf-198	328	3	s.	s.	PROPN
gujaf-198	328	4	,	,	PUNCT
gujaf-198	328	5	pitono	pitono	PROPN
gujaf-198	328	6	,	,	PUNCT
gujaf-198	328	7	h.	h.	PROPN
gujaf-198	328	8	,	,	PUNCT
gujaf-198	328	9	&	&	CCONJ
gujaf-198	328	10	iskandar	iskandar	PROPN
gujaf-198	328	11	,	,	PUNCT
gujaf-198	328	12	r.	r.	PROPN
gujaf-198	328	13	(	(	PUNCT
gujaf-198	328	14	2017	2017	NUM
gujaf-198	328	15	)	)	PUNCT
gujaf-198	328	16	.	.	PUNCT
gujaf-198	329	1	analysis	analysis	NOUN
gujaf-198	329	2	of	of	ADP
gujaf-198	329	3	investment	investment	NOUN
gujaf-198	329	4	opportunity	opportunity	NOUN
gujaf-198	329	5	set	set	VERB
gujaf-198	329	6	to	to	ADP
gujaf-198	329	7	construction	construction	NOUN
gujaf-198	329	8	companies	company	NOUN
gujaf-198	329	9	registered	register	VERB
gujaf-198	329	10	in	in	ADP
gujaf-198	329	11	idx	idx	PROPN
gujaf-198	329	12	.	.	PROPN
gujaf-198	329	13	mulawarman	mulawarman	NOUN
gujaf-198	329	14	international	international	ADJ
gujaf-198	329	15	conference	conference	NOUN
gujaf-198	329	16	on	on	ADP
gujaf-198	329	17	economics	economic	NOUN
gujaf-198	329	18	and	and	CCONJ
gujaf-198	329	19	business	business	NOUN
gujaf-198	329	20	(	(	PUNCT
gujaf-198	329	21	miceb	miceb	NOUN
gujaf-198	329	22	2017	2017	NUM
gujaf-198	329	23	)	)	PUNCT
gujaf-198	329	24	(	(	PUNCT
gujaf-198	329	25	pp	pp	PROPN
gujaf-198	329	26	.	.	PUNCT
gujaf-198	330	1	81	81	NUM
gujaf-198	330	2	-	-	SYM
gujaf-198	330	3	88	88	NUM
gujaf-198	330	4	)	)	PUNCT
gujaf-198	330	5	.	.	PUNCT
gujaf-198	331	1	balikpapan	balikpapan	PROPN
gujaf-198	331	2	:	:	PUNCT
gujaf-198	331	3	atlantis	atlantis	PROPN
gujaf-198	331	4	press	press	PROPN
gujaf-198	331	5	.	.	PUNCT
gujaf-198	332	1	anton	anton	PROPN
gujaf-198	332	2	,	,	PUNCT
gujaf-198	332	3	s.	s.	PROPN
gujaf-198	332	4	g.	g.	PROPN
gujaf-198	332	5	(	(	PUNCT
gujaf-198	332	6	2017	2017	NUM
gujaf-198	332	7	)	)	PUNCT
gujaf-198	332	8	.	.	PUNCT
gujaf-198	333	1	impact	impact	NOUN
gujaf-198	333	2	of	of	ADP
gujaf-198	333	3	dividends	dividend	NOUN
gujaf-198	333	4	policy	policy	NOUN
gujaf-198	333	5	on	on	ADP
gujaf-198	333	6	firm	firm	ADJ
gujaf-198	333	7	value	value	NOUN
gujaf-198	333	8	:	:	PUNCT
gujaf-198	333	9	a	a	DET
gujaf-198	333	10	panel	panel	NOUN
gujaf-198	333	11	dataanalysis	dataanalysis	NOUN
gujaf-198	333	12	of	of	ADP
gujaf-198	333	13	romanian	romanian	ADJ
gujaf-198	333	14	listed	list	VERB
gujaf-198	333	15	firms	firm	NOUN
gujaf-198	333	16	.	.	PUNCT
gujaf-198	334	1	journal	journal	NOUN
gujaf-198	334	2	of	of	ADP
gujaf-198	334	3	public	public	ADJ
gujaf-198	334	4	administration	administration	NOUN
gujaf-198	334	5	,	,	PUNCT
gujaf-198	334	6	finance	finance	NOUN
gujaf-198	334	7	and	and	CCONJ
gujaf-198	334	8	law	law	NOUN
gujaf-198	334	9	,	,	PUNCT
gujaf-198	334	10	2016(10	2016(10	NUM
gujaf-198	334	11	)	)	PUNCT
gujaf-198	334	12	,	,	PUNCT
gujaf-198	334	13	107	107	NUM
gujaf-198	334	14	-	-	SYM
gujaf-198	334	15	112	112	NUM
gujaf-198	334	16	.	.	PUNCT
gujaf-198	335	1	aroh	aroh	NOUN
gujaf-198	335	2	,	,	PUNCT
gujaf-198	335	3	n.	n.	PROPN
gujaf-198	335	4	n.	n.	PROPN
gujaf-198	335	5	,	,	PUNCT
gujaf-198	335	6	egolum	egolum	PROPN
gujaf-198	335	7	,	,	PUNCT
gujaf-198	335	8	p.	p.	PROPN
gujaf-198	335	9	u.	u.	PROPN
gujaf-198	335	10	,	,	PUNCT
gujaf-198	335	11	&	&	CCONJ
gujaf-198	335	12	chukwuani	chukwuani	PROPN
gujaf-198	335	13	,	,	PUNCT
gujaf-198	335	14	v.	v.	ADP
gujaf-198	335	15	n.	n.	NOUN
gujaf-198	335	16	(	(	PUNCT
gujaf-198	335	17	2021	2021	NUM
gujaf-198	335	18	)	)	PUNCT
gujaf-198	335	19	.	.	PUNCT
gujaf-198	336	1	dividend	dividend	NOUN
gujaf-198	336	2	policy	policy	NOUN
gujaf-198	336	3	determinants	determinant	NOUN
gujaf-198	336	4	of	of	ADP
gujaf-198	336	5	firm	firm	ADJ
gujaf-198	336	6	value	value	NOUN
gujaf-198	336	7	:	:	PUNCT
gujaf-198	336	8	empirical	empirical	ADJ
gujaf-198	336	9	evidence	evidence	NOUN
gujaf-198	336	10	from	from	ADP
gujaf-198	336	11	listed	list	VERB
gujaf-198	336	12	nonfinancial	nonfinancial	ADJ
gujaf-198	336	13	companies	company	NOUN
gujaf-198	336	14	in	in	ADP
gujaf-198	336	15	nigeria	nigeria	PROPN
gujaf-198	336	16	.	.	PUNCT
gujaf-198	337	1	international	international	ADJ
gujaf-198	337	2	journal	journal	PROPN
gujaf-198	337	3	of	of	ADP
gujaf-198	337	4	research	research	NOUN
gujaf-198	337	5	and	and	CCONJ
gujaf-198	337	6	innovation	innovation	NOUN
gujaf-198	337	7	in	in	ADP
gujaf-198	337	8	social	social	ADJ
gujaf-198	337	9	science	science	NOUN
gujaf-198	337	10	,	,	PUNCT
gujaf-198	337	11	5(7	5(7	NUM
gujaf-198	337	12	)	)	PUNCT
gujaf-198	337	13	,	,	PUNCT
gujaf-198	337	14	612	612	NUM
gujaf-198	337	15	-	-	SYM
gujaf-198	337	16	634	634	NUM
gujaf-198	337	17	.	.	PUNCT
gujaf-198	338	1	bhabra	bhabra	PROPN
gujaf-198	338	2	,	,	PUNCT
gujaf-198	338	3	g.	g.	PROPN
gujaf-198	338	4	s.	s.	PROPN
gujaf-198	338	5	(	(	PUNCT
gujaf-198	338	6	2007	2007	NUM
gujaf-198	338	7	)	)	PUNCT
gujaf-198	338	8	.	.	PUNCT
gujaf-198	339	1	insider	insider	NOUN
gujaf-198	339	2	ownership	ownership	NOUN
gujaf-198	339	3	and	and	CCONJ
gujaf-198	339	4	firm	firm	ADJ
gujaf-198	339	5	value	value	NOUN
gujaf-198	339	6	in	in	ADP
gujaf-198	339	7	new	new	PROPN
gujaf-198	339	8	zealand	zealand	PROPN
gujaf-198	339	9	.	.	PROPN
gujaf-198	340	1	journal	journal	PROPN
gujaf-198	340	2	of	of	ADP
gujaf-198	340	3	multinational	multinational	ADJ
gujaf-198	340	4	financial	financial	ADJ
gujaf-198	340	5	management	management	NOUN
gujaf-198	340	6	,	,	PUNCT
gujaf-198	340	7	17(2	17(2	NUM
gujaf-198	340	8	)	)	PUNCT
gujaf-198	340	9	,	,	PUNCT
gujaf-198	340	10	142	142	NUM
gujaf-198	340	11	-	-	SYM
gujaf-198	340	12	154	154	NUM
gujaf-198	340	13	.	.	PUNCT
gujaf-198	341	1	bon	bon	PROPN
gujaf-198	341	2	,	,	PUNCT
gujaf-198	341	3	s.	s.	PROPN
gujaf-198	341	4	f.	f.	PROPN
gujaf-198	341	5	,	,	PUNCT
gujaf-198	341	6	&	&	CCONJ
gujaf-198	341	7	hartoko	hartoko	PROPN
gujaf-198	341	8	,	,	PUNCT
gujaf-198	341	9	s.	s.	PROPN
gujaf-198	341	10	(	(	PUNCT
gujaf-198	341	11	2022	2022	NUM
gujaf-198	341	12	)	)	PUNCT
gujaf-198	341	13	.	.	PUNCT
gujaf-198	342	1	the	the	DET
gujaf-198	342	2	effect	effect	NOUN
gujaf-198	342	3	of	of	ADP
gujaf-198	342	4	dividend	dividend	NOUN
gujaf-198	342	5	policy	policy	NOUN
gujaf-198	342	6	,	,	PUNCT
gujaf-198	342	7	investment	investment	NOUN
gujaf-198	342	8	decision	decision	NOUN
gujaf-198	342	9	,	,	PUNCT
gujaf-198	342	10	leverage	leverage	NOUN
gujaf-198	342	11	,	,	PUNCT
gujaf-198	342	12	profitability	profitability	NOUN
gujaf-198	342	13	and	and	CCONJ
gujaf-198	342	14	firm	firm	ADJ
gujaf-198	342	15	size	size	NOUN
gujaf-198	342	16	on	on	ADP
gujaf-198	342	17	firm	firm	ADJ
gujaf-198	342	18	value	value	NOUN
gujaf-198	342	19	.	.	PUNCT
gujaf-198	343	1	european	european	ADJ
gujaf-198	343	2	journal	journal	PROPN
gujaf-198	343	3	of	of	ADP
gujaf-198	343	4	business	business	NOUN
gujaf-198	343	5	and	and	CCONJ
gujaf-198	343	6	management	management	NOUN
gujaf-198	343	7	research	research	NOUN
gujaf-198	343	8	,	,	PUNCT
gujaf-198	343	9	7(3	7(3	NUM
gujaf-198	343	10	)	)	PUNCT
gujaf-198	343	11	,	,	PUNCT
gujaf-198	343	12	7	7	NUM
gujaf-198	343	13	-	-	SYM
gujaf-198	343	14	13	13	NUM
gujaf-198	343	15	.	.	PUNCT
gujaf-198	344	1	brigham	brigham	PROPN
gujaf-198	344	2	,	,	PUNCT
gujaf-198	344	3	e.	e.	PROPN
gujaf-198	344	4	f.	f.	PROPN
gujaf-198	344	5	,	,	PUNCT
gujaf-198	344	6	&	&	CCONJ
gujaf-198	344	7	houston	houston	PROPN
gujaf-198	344	8	,	,	PUNCT
gujaf-198	344	9	j.	j.	PROPN
gujaf-198	344	10	f.	f.	PROPN
gujaf-198	344	11	(	(	PUNCT
gujaf-198	344	12	2016	2016	NUM
gujaf-198	344	13	)	)	PUNCT
gujaf-198	344	14	.	.	PUNCT
gujaf-198	345	1	fundementals	fundemental	NOUN
gujaf-198	345	2	of	of	ADP
gujaf-198	345	3	financial	financial	ADJ
gujaf-198	345	4	management	management	NOUN
gujaf-198	345	5	(	(	PUNCT
gujaf-198	345	6	14th	14th	PROPN
gujaf-198	345	7	edi	edi	PROPN
gujaf-198	345	8	.	.	PROPN
gujaf-198	345	9	)	)	PUNCT
gujaf-198	345	10	.	.	PUNCT
gujaf-198	346	1	boston	boston	PROPN
gujaf-198	346	2	:	:	PUNCT
gujaf-198	346	3	cengage	cengage	PROPN
gujaf-198	346	4	learning	learning	PROPN
gujaf-198	346	5	.	.	PUNCT
gujaf-198	347	1	budagaga	budagaga	NOUN
gujaf-198	347	2	,	,	PUNCT
gujaf-198	347	3	a.	a.	NOUN
gujaf-198	347	4	(	(	PUNCT
gujaf-198	347	5	2017	2017	NUM
gujaf-198	347	6	)	)	PUNCT
gujaf-198	347	7	.	.	PUNCT
gujaf-198	348	1	dividend	dividend	NOUN
gujaf-198	348	2	payout	payout	NOUN
gujaf-198	348	3	and	and	CCONJ
gujaf-198	348	4	its	its	PRON
gujaf-198	348	5	impact	impact	NOUN
gujaf-198	348	6	on	on	ADP
gujaf-198	348	7	the	the	DET
gujaf-198	348	8	value	value	NOUN
gujaf-198	348	9	of	of	ADP
gujaf-198	348	10	firms	firm	NOUN
gujaf-198	348	11	listed	list	VERB
gujaf-198	348	12	on	on	ADP
gujaf-198	348	13	istanbul	istanbul	PROPN
gujaf-198	348	14	stock	stock	PROPN
gujaf-198	348	15	exchange	exchange	PROPN
gujaf-198	348	16	:	:	PUNCT
gujaf-198	348	17	a	a	DET
gujaf-198	348	18	residual	residual	ADJ
gujaf-198	348	19	income	income	NOUN
gujaf-198	348	20	approach	approach	NOUN
gujaf-198	348	21	.	.	PUNCT
gujaf-198	349	1	international	international	ADJ
gujaf-198	349	2	journal	journal	PROPN
gujaf-198	349	3	of	of	ADP
gujaf-198	349	4	economics	economic	NOUN
gujaf-198	349	5	and	and	CCONJ
gujaf-198	349	6	financial	financial	ADJ
gujaf-198	349	7	i̇ssues	i̇ssue	NOUN
gujaf-198	349	8	,	,	PUNCT
gujaf-198	349	9	7(2	7(2	NUM
gujaf-198	349	10	)	)	PUNCT
gujaf-198	349	11	,	,	PUNCT
gujaf-198	349	12	370	370	NUM
gujaf-198	349	13	-	-	SYM
gujaf-198	349	14	376	376	NUM
gujaf-198	349	15	.	.	PUNCT
gujaf-198	350	1	gusau	gusau	PROPN
gujaf-198	350	2	journal	journal	PROPN
gujaf-198	350	3	of	of	ADP
gujaf-198	350	4	accounting	accounting	NOUN
gujaf-198	350	5	and	and	CCONJ
gujaf-198	350	6	finance	finance	NOUN
gujaf-198	350	7	,	,	PUNCT
gujaf-198	350	8	vol	vol	NOUN
gujaf-198	350	9	.	.	PROPN
gujaf-198	350	10	4	4	NUM
gujaf-198	350	11	,	,	PUNCT
gujaf-198	350	12	issue	issue	NOUN
gujaf-198	350	13	1	1	NUM
gujaf-198	350	14	,	,	PUNCT
gujaf-198	350	15	april	april	PROPN
gujaf-198	350	16	,	,	PUNCT
gujaf-198	350	17	2023	2023	NUM
gujaf-198	350	18	31	31	NUM
gujaf-198	350	19	davies	davy	NOUN
gujaf-198	350	20	,	,	PUNCT
gujaf-198	350	21	j.	j.	PROPN
gujaf-198	350	22	r.	r.	PROPN
gujaf-198	350	23	,	,	PUNCT
gujaf-198	350	24	hillier	hillier	ADV
gujaf-198	350	25	,	,	PUNCT
gujaf-198	350	26	d.	d.	PROPN
gujaf-198	350	27	,	,	PUNCT
gujaf-198	350	28	&	&	CCONJ
gujaf-198	350	29	mac	mac	PROPN
gujaf-198	350	30	colgan	colgan	PROPN
gujaf-198	350	31	,	,	PUNCT
gujaf-198	350	32	p.	p.	NOUN
gujaf-198	350	33	(	(	PUNCT
gujaf-198	350	34	2005	2005	NUM
gujaf-198	350	35	)	)	PUNCT
gujaf-198	350	36	.	.	PUNCT
gujaf-198	351	1	ownership	ownership	NOUN
gujaf-198	351	2	structure	structure	NOUN
gujaf-198	351	3	,	,	PUNCT
gujaf-198	351	4	managerial	managerial	ADJ
gujaf-198	351	5	behavior	behavior	NOUN
gujaf-198	351	6	,	,	PUNCT
gujaf-198	351	7	and	and	CCONJ
gujaf-198	351	8	corporate	corporate	ADJ
gujaf-198	351	9	value	value	NOUN
gujaf-198	351	10	.	.	PUNCT
gujaf-198	352	1	journal	journal	NOUN
gujaf-198	352	2	of	of	ADP
gujaf-198	352	3	corporate	corporate	ADJ
gujaf-198	352	4	finance	finance	NOUN
gujaf-198	352	5	,	,	PUNCT
gujaf-198	352	6	11(4	11(4	NUM
gujaf-198	352	7	)	)	PUNCT
gujaf-198	352	8	,	,	PUNCT
gujaf-198	352	9	645	645	NUM
gujaf-198	352	10	-	-	SYM
gujaf-198	352	11	660	660	NUM
gujaf-198	352	12	.	.	PUNCT
gujaf-198	353	1	dewiningrat	dewiningrat	PROPN
gujaf-198	353	2	,	,	PUNCT
gujaf-198	353	3	a.	a.	NOUN
gujaf-198	353	4	i.	i.	PROPN
gujaf-198	353	5	,	,	PUNCT
gujaf-198	353	6	&	&	CCONJ
gujaf-198	353	7	baskara	baskara	PROPN
gujaf-198	353	8	,	,	PUNCT
gujaf-198	353	9	g.	g.	PROPN
gujaf-198	353	10	k.	k.	PROPN
gujaf-198	353	11	(	(	PUNCT
gujaf-198	353	12	2020	2020	NUM
gujaf-198	353	13	)	)	PUNCT
gujaf-198	353	14	.	.	PUNCT
gujaf-198	354	1	does	do	AUX
gujaf-198	354	2	dividend	dividend	VERB
gujaf-198	354	3	policy	policy	NOUN
gujaf-198	354	4	moderate	moderate	ADJ
gujaf-198	354	5	the	the	DET
gujaf-198	354	6	relationship	relationship	NOUN
gujaf-198	354	7	between	between	ADP
gujaf-198	354	8	profitability	profitability	NOUN
gujaf-198	354	9	,	,	PUNCT
gujaf-198	354	10	ios	io	NOUN
gujaf-198	354	11	,	,	PUNCT
gujaf-198	354	12	and	and	CCONJ
gujaf-198	354	13	liquidity	liquidity	NOUN
gujaf-198	354	14	toward	toward	ADP
gujaf-198	354	15	firm	firm	ADJ
gujaf-198	354	16	value	value	NOUN
gujaf-198	354	17	?	?	PUNCT
gujaf-198	355	1	american	american	ADJ
gujaf-198	355	2	journal	journal	PROPN
gujaf-198	355	3	of	of	ADP
gujaf-198	355	4	humanities	humanity	NOUN
gujaf-198	355	5	and	and	CCONJ
gujaf-198	355	6	social	social	ADJ
gujaf-198	355	7	sciences	science	NOUN
gujaf-198	355	8	research	research	NOUN
gujaf-198	355	9	,	,	PUNCT
gujaf-198	355	10	4(1	4(1	NOUN
gujaf-198	355	11	)	)	PUNCT
gujaf-198	355	12	,	,	PUNCT
gujaf-198	355	13	4952	4952	NUM
gujaf-198	355	14	.	.	PUNCT
gujaf-198	356	1	ejem	ejem	PROPN
gujaf-198	356	2	,	,	PUNCT
gujaf-198	356	3	c.	c.	PROPN
gujaf-198	356	4	a.	a.	PROPN
gujaf-198	356	5	,	,	PUNCT
gujaf-198	356	6	&	&	CCONJ
gujaf-198	356	7	ogbonna	ogbonna	PROPN
gujaf-198	356	8	,	,	PUNCT
gujaf-198	356	9	u.	u.	PROPN
gujaf-198	356	10	g.	g.	PROPN
gujaf-198	356	11	(	(	PUNCT
gujaf-198	356	12	2019	2019	NUM
gujaf-198	356	13	)	)	PUNCT
gujaf-198	356	14	.	.	PUNCT
gujaf-198	357	1	modelling	model	VERB
gujaf-198	357	2	dividend	dividend	NOUN
gujaf-198	357	3	policy	policy	NOUN
gujaf-198	357	4	and	and	CCONJ
gujaf-198	357	5	firms	firm	NOUN
gujaf-198	357	6	’	'	PUNCT
gujaf-198	357	7	value	value	NOUN
gujaf-198	357	8	relations	relation	NOUN
gujaf-198	357	9	in	in	ADP
gujaf-198	357	10	nigeria	nigeria	PROPN
gujaf-198	357	11	.	.	PUNCT
gujaf-198	358	1	international	international	ADJ
gujaf-198	358	2	journal	journal	PROPN
gujaf-198	358	3	of	of	ADP
gujaf-198	358	4	economics	economic	NOUN
gujaf-198	358	5	and	and	CCONJ
gujaf-198	358	6	financial	financial	ADJ
gujaf-198	358	7	issues	issue	NOUN
gujaf-198	358	8	,	,	PUNCT
gujaf-198	358	9	9(6	9(6	NUM
gujaf-198	358	10	)	)	PUNCT
gujaf-198	358	11	,	,	PUNCT
gujaf-198	358	12	171	171	NUM
gujaf-198	358	13	-	-	SYM
gujaf-198	358	14	176	176	NUM
gujaf-198	358	15	.	.	PUNCT
gujaf-198	359	1	http://orcid.org/0000-0003-4970-6947	http://orcid.org/0000-0003-4970-6947	PROPN
gujaf-198	359	2	.	.	PROPN
gujaf-198	359	3	emeni	emeni	PROPN
gujaf-198	359	4	,	,	PUNCT
gujaf-198	359	5	f.	f.	PROPN
gujaf-198	359	6	k.	k.	PROPN
gujaf-198	359	7	,	,	PUNCT
gujaf-198	359	8	&	&	CCONJ
gujaf-198	359	9	ogbulu	ogbulu	ADJ
gujaf-198	359	10	,	,	PUNCT
gujaf-198	359	11	o.	o.	NOUN
gujaf-198	359	12	m.	m.	NOUN
gujaf-198	359	13	(	(	PUNCT
gujaf-198	359	14	2015	2015	NUM
gujaf-198	359	15	)	)	PUNCT
gujaf-198	359	16	.	.	PUNCT
gujaf-198	360	1	the	the	DET
gujaf-198	360	2	effect	effect	NOUN
gujaf-198	360	3	of	of	ADP
gujaf-198	360	4	dividend	dividend	NOUN
gujaf-198	360	5	policy	policy	NOUN
gujaf-198	360	6	on	on	ADP
gujaf-198	360	7	the	the	DET
gujaf-198	360	8	market	market	NOUN
gujaf-198	360	9	value	value	NOUN
gujaf-198	360	10	of	of	ADP
gujaf-198	360	11	firms	firm	NOUN
gujaf-198	360	12	in	in	ADP
gujaf-198	360	13	the	the	DET
gujaf-198	360	14	financial	financial	ADJ
gujaf-198	360	15	service	service	NOUN
gujaf-198	360	16	sector	sector	NOUN
gujaf-198	360	17	in	in	ADP
gujaf-198	360	18	nigeria	nigeria	PROPN
gujaf-198	360	19	.	.	PUNCT
gujaf-198	361	1	archives	archive	NOUN
gujaf-198	361	2	of	of	ADP
gujaf-198	361	3	business	business	NOUN
gujaf-198	361	4	research	research	NOUN
gujaf-198	361	5	,	,	PUNCT
gujaf-198	361	6	3(4	3(4	NUM
gujaf-198	361	7	)	)	PUNCT
gujaf-198	361	8	,	,	PUNCT
gujaf-198	361	9	15	15	NUM
gujaf-198	361	10	-	-	SYM
gujaf-198	361	11	29	29	NUM
gujaf-198	361	12	.	.	PUNCT
gujaf-198	362	1	farrukh	farrukh	PROPN
gujaf-198	362	2	,	,	PUNCT
gujaf-198	362	3	k.	k.	PROPN
gujaf-198	362	4	,	,	PUNCT
gujaf-198	362	5	irshad	irshad	PROPN
gujaf-198	362	6	,	,	PUNCT
gujaf-198	362	7	s.	s.	PROPN
gujaf-198	362	8	,	,	PUNCT
gujaf-198	362	9	khawani	khawani	PROPN
gujaf-198	362	10	,	,	PUNCT
gujaf-198	362	11	m.	m.	NOUN
gujaf-198	362	12	s.	s.	PROPN
gujaf-198	362	13	,	,	PUNCT
gujaf-198	362	14	ishaque	ishaque	ADJ
gujaf-198	362	15	,	,	PUNCT
gujaf-198	362	16	s.	s.	PROPN
gujaf-198	362	17	,	,	PUNCT
gujaf-198	362	18	&	&	CCONJ
gujaf-198	362	19	ansari	ansari	PROPN
gujaf-198	362	20	,	,	PUNCT
gujaf-198	362	21	n.	n.	PROPN
gujaf-198	362	22	y.	y.	PROPN
gujaf-198	362	23	(	(	PUNCT
gujaf-198	362	24	2017	2017	NUM
gujaf-198	362	25	)	)	PUNCT
gujaf-198	362	26	.	.	PUNCT
gujaf-198	363	1	impact	impact	NOUN
gujaf-198	363	2	of	of	ADP
gujaf-198	363	3	dividend	dividend	NOUN
gujaf-198	363	4	policy	policy	NOUN
gujaf-198	363	5	on	on	ADP
gujaf-198	363	6	shareholders	shareholder	NOUN
gujaf-198	363	7	wealth	wealth	NOUN
gujaf-198	363	8	and	and	CCONJ
gujaf-198	363	9	firm	firm	ADJ
gujaf-198	363	10	performance	performance	NOUN
gujaf-198	363	11	in	in	ADP
gujaf-198	363	12	pakistan	pakistan	PROPN
gujaf-198	363	13	.	.	PUNCT
gujaf-198	364	1	cogent	cogent	ADJ
gujaf-198	364	2	business	business	NOUN
gujaf-198	364	3	and	and	CCONJ
gujaf-198	364	4	management	management	NOUN
gujaf-198	364	5	,	,	PUNCT
gujaf-198	364	6	4(1	4(1	NOUN
gujaf-198	364	7	)	)	PUNCT
gujaf-198	364	8	,	,	PUNCT
gujaf-198	364	9	1	1	NUM
gujaf-198	364	10	-	-	SYM
gujaf-198	364	11	11	11	NUM
gujaf-198	364	12	.	.	PUNCT
gujaf-198	365	1	https://doi.org/10.1080/23311975.2017.1408208	https://doi.org/10.1080/23311975.2017.1408208	PROPN
gujaf-198	365	2	.	.	PUNCT
gujaf-198	366	1	green	green	PROPN
gujaf-198	366	2	,	,	PUNCT
gujaf-198	366	3	w.	w.	PROPN
gujaf-198	366	4	(	(	PUNCT
gujaf-198	366	5	2018	2018	NUM
gujaf-198	366	6	)	)	PUNCT
gujaf-198	366	7	.	.	PUNCT
gujaf-198	367	1	econometric	econometric	ADJ
gujaf-198	367	2	analysis	analysis	NOUN
gujaf-198	367	3	(	(	PUNCT
gujaf-198	367	4	8th	8th	ADJ
gujaf-198	367	5	ed	ed	NOUN
gujaf-198	367	6	.	.	PUNCT
gujaf-198	367	7	)	)	PUNCT
gujaf-198	367	8	.	.	PUNCT
gujaf-198	368	1	london	london	PROPN
gujaf-198	368	2	:	:	PUNCT
gujaf-198	368	3	pearson	pearson	PROPN
gujaf-198	368	4	education	education	PROPN
gujaf-198	368	5	limited	limit	VERB
gujaf-198	368	6	.	.	PUNCT
gujaf-198	369	1	hansda	hansda	NOUN
gujaf-198	369	2	,	,	PUNCT
gujaf-198	369	3	s.	s.	PROPN
gujaf-198	369	4	,	,	PUNCT
gujaf-198	369	5	sinha	sinha	PROPN
gujaf-198	369	6	,	,	PUNCT
gujaf-198	369	7	a.	a.	PROPN
gujaf-198	369	8	,	,	PUNCT
gujaf-198	369	9	&	&	CCONJ
gujaf-198	369	10	bandopadhyay	bandopadhyay	PROPN
gujaf-198	369	11	,	,	PUNCT
gujaf-198	369	12	k.	k.	PROPN
gujaf-198	369	13	(	(	PUNCT
gujaf-198	369	14	2020	2020	NUM
gujaf-198	369	15	)	)	PUNCT
gujaf-198	369	16	.	.	PUNCT
gujaf-198	370	1	impact	impact	NOUN
gujaf-198	370	2	of	of	ADP
gujaf-198	370	3	dividend	dividend	NOUN
gujaf-198	370	4	policy	policy	NOUN
gujaf-198	370	5	on	on	ADP
gujaf-198	370	6	firm	firm	ADJ
gujaf-198	370	7	value	value	NOUN
gujaf-198	370	8	with	with	ADP
gujaf-198	370	9	special	special	ADJ
gujaf-198	370	10	reference	reference	NOUN
gujaf-198	370	11	to	to	ADP
gujaf-198	370	12	financial	financial	ADJ
gujaf-198	370	13	crisis	crisis	NOUN
gujaf-198	370	14	.	.	PUNCT
gujaf-198	371	1	sit	sit	VERB
gujaf-198	371	2	journal	journal	PROPN
gujaf-198	371	3	of	of	ADP
gujaf-198	371	4	management	management	NOUN
gujaf-198	371	5	,	,	PUNCT
gujaf-198	371	6	10(2	10(2	NUM
gujaf-198	371	7	)	)	PUNCT
gujaf-198	371	8	,	,	PUNCT
gujaf-198	371	9	158	158	NUM
gujaf-198	371	10	-	-	SYM
gujaf-198	371	11	175	175	NUM
gujaf-198	371	12	.	.	PUNCT
gujaf-198	372	1	husain	husain	PROPN
gujaf-198	372	2	,	,	PUNCT
gujaf-198	372	3	t.	t.	PROPN
gujaf-198	372	4	,	,	PUNCT
gujaf-198	372	5	&	&	CCONJ
gujaf-198	372	6	sunardi	sunardi	PROPN
gujaf-198	372	7	,	,	PUNCT
gujaf-198	372	8	n.	n.	PROPN
gujaf-198	372	9	(	(	PUNCT
gujaf-198	372	10	2020	2020	NUM
gujaf-198	372	11	)	)	PUNCT
gujaf-198	372	12	.	.	PUNCT
gujaf-198	373	1	firm	firm	PROPN
gujaf-198	373	2	's	's	PART
gujaf-198	373	3	value	value	NOUN
gujaf-198	373	4	prediction	prediction	NOUN
gujaf-198	373	5	based	base	VERB
gujaf-198	373	6	on	on	ADP
gujaf-198	373	7	profitability	profitability	NOUN
gujaf-198	373	8	ratios	ratio	NOUN
gujaf-198	373	9	and	and	CCONJ
gujaf-198	373	10	dividend	dividend	NOUN
gujaf-198	373	11	policy	policy	NOUN
gujaf-198	373	12	.	.	PUNCT
gujaf-198	374	1	finance	finance	NOUN
gujaf-198	374	2	&	&	CCONJ
gujaf-198	374	3	economics	economics	PROPN
gujaf-198	374	4	review	review	PROPN
gujaf-198	374	5	,	,	PUNCT
gujaf-198	374	6	2(2	2(2	NUM
gujaf-198	374	7	)	)	PUNCT
gujaf-198	374	8	,	,	PUNCT
gujaf-198	374	9	13	13	NUM
gujaf-198	374	10	-	-	SYM
gujaf-198	374	11	26	26	NUM
gujaf-198	374	12	.	.	PUNCT
gujaf-198	375	1	ibrahim	ibrahim	PROPN
gujaf-198	375	2	,	,	PUNCT
gujaf-198	375	3	u.	u.	PROPN
gujaf-198	375	4	a.	a.	PROPN
gujaf-198	375	5	(	(	PUNCT
gujaf-198	375	6	2020	2020	NUM
gujaf-198	375	7	)	)	PUNCT
gujaf-198	375	8	.	.	PUNCT
gujaf-198	376	1	effect	effect	NOUN
gujaf-198	376	2	of	of	ADP
gujaf-198	376	3	financial	financial	ADJ
gujaf-198	376	4	leverage	leverage	NOUN
gujaf-198	376	5	on	on	ADP
gujaf-198	376	6	firm	firm	ADJ
gujaf-198	376	7	value	value	NOUN
gujaf-198	376	8	:	:	PUNCT
gujaf-198	376	9	evidence	evidence	NOUN
gujaf-198	376	10	from	from	ADP
gujaf-198	376	11	selected	select	VERB
gujaf-198	376	12	firms	firm	NOUN
gujaf-198	376	13	quoted	quote	VERB
gujaf-198	376	14	on	on	ADP
gujaf-198	376	15	the	the	DET
gujaf-198	376	16	nigerian	nigerian	ADJ
gujaf-198	376	17	stock	stock	NOUN
gujaf-198	376	18	exchange	exchange	PROPN
gujaf-198	376	19	.	.	PUNCT
gujaf-198	377	1	european	european	ADJ
gujaf-198	377	2	journal	journal	PROPN
gujaf-198	377	3	of	of	ADP
gujaf-198	377	4	business	business	NOUN
gujaf-198	377	5	and	and	CCONJ
gujaf-198	377	6	management	management	NOUN
gujaf-198	377	7	,	,	PUNCT
gujaf-198	377	8	12(3	12(3	NUM
gujaf-198	377	9	)	)	PUNCT
gujaf-198	377	10	,	,	PUNCT
gujaf-198	377	11	124	124	NUM
gujaf-198	377	12	-	-	SYM
gujaf-198	377	13	135	135	NUM
gujaf-198	377	14	.	.	PUNCT
gujaf-198	378	1	jensen	jensen	PROPN
gujaf-198	378	2	,	,	PUNCT
gujaf-198	378	3	m.	m.	PROPN
gujaf-198	378	4	c.	c.	PROPN
gujaf-198	378	5	(	(	PUNCT
gujaf-198	378	6	1986	1986	NUM
gujaf-198	378	7	)	)	PUNCT
gujaf-198	378	8	.	.	PUNCT
gujaf-198	379	1	agency	agency	NOUN
gujaf-198	379	2	costs	cost	NOUN
gujaf-198	379	3	of	of	ADP
gujaf-198	379	4	free	free	ADJ
gujaf-198	379	5	cash	cash	NOUN
gujaf-198	379	6	flow	flow	NOUN
gujaf-198	379	7	,	,	PUNCT
gujaf-198	379	8	corporate	corporate	ADJ
gujaf-198	379	9	finance	finance	NOUN
gujaf-198	379	10	,	,	PUNCT
gujaf-198	379	11	and	and	CCONJ
gujaf-198	379	12	takeovers	takeover	NOUN
gujaf-198	379	13	.	.	PUNCT
gujaf-198	380	1	the	the	DET
gujaf-198	380	2	american	american	PROPN
gujaf-198	380	3	economic	economic	PROPN
gujaf-198	380	4	review	review	PROPN
gujaf-198	380	5	,	,	PUNCT
gujaf-198	380	6	76(2	76(2	NUM
gujaf-198	380	7	)	)	PUNCT
gujaf-198	380	8	,	,	PUNCT
gujaf-198	380	9	323	323	NUM
gujaf-198	380	10	-	-	SYM
gujaf-198	380	11	329	329	NUM
gujaf-198	380	12	.	.	PUNCT
gujaf-198	381	1	jones	jones	PROPN
gujaf-198	381	2	,	,	PUNCT
gujaf-198	381	3	s.	s.	PROPN
gujaf-198	381	4	,	,	PUNCT
gujaf-198	381	5	&	&	CCONJ
gujaf-198	381	6	sharma	sharma	PROPN
gujaf-198	381	7	,	,	PUNCT
gujaf-198	381	8	r.	r.	PROPN
gujaf-198	381	9	(	(	PUNCT
gujaf-198	381	10	2001	2001	NUM
gujaf-198	381	11	)	)	PUNCT
gujaf-198	381	12	.	.	PUNCT
gujaf-198	382	1	the	the	DET
gujaf-198	382	2	association	association	NOUN
gujaf-198	382	3	between	between	ADP
gujaf-198	382	4	the	the	DET
gujaf-198	382	5	investment	investment	NOUN
gujaf-198	382	6	opportunity	opportunity	NOUN
gujaf-198	382	7	set	set	NOUN
gujaf-198	382	8	and	and	CCONJ
gujaf-198	382	9	corporate	corporate	ADJ
gujaf-198	382	10	financing	financing	NOUN
gujaf-198	382	11	and	and	CCONJ
gujaf-198	382	12	dividend	dividend	NOUN
gujaf-198	382	13	decisions	decision	NOUN
gujaf-198	382	14	:	:	PUNCT
gujaf-198	382	15	some	some	DET
gujaf-198	382	16	australian	australian	ADJ
gujaf-198	382	17	evidence	evidence	NOUN
gujaf-198	382	18	.	.	PUNCT
gujaf-198	383	1	managerial	managerial	ADJ
gujaf-198	383	2	finance	finance	NOUN
gujaf-198	383	3	,	,	PUNCT
gujaf-198	383	4	27(3	27(3	NUM
gujaf-198	383	5	)	)	PUNCT
gujaf-198	383	6	,	,	PUNCT
gujaf-198	383	7	48	48	NUM
gujaf-198	383	8	-	-	SYM
gujaf-198	383	9	64	64	NUM
gujaf-198	383	10	.	.	PUNCT
gujaf-198	384	1	kallapur	kallapur	PROPN
gujaf-198	384	2	,	,	PUNCT
gujaf-198	384	3	s.	s.	PROPN
gujaf-198	384	4	,	,	PUNCT
gujaf-198	384	5	&	&	CCONJ
gujaf-198	384	6	trombley	trombley	NOUN
gujaf-198	384	7	,	,	PUNCT
gujaf-198	384	8	m.	m.	NOUN
gujaf-198	384	9	a.	a.	NOUN
gujaf-198	384	10	(	(	PUNCT
gujaf-198	384	11	1999	1999	NUM
gujaf-198	384	12	)	)	PUNCT
gujaf-198	384	13	.	.	PUNCT
gujaf-198	385	1	the	the	DET
gujaf-198	385	2	association	association	NOUN
gujaf-198	385	3	between	between	ADP
gujaf-198	385	4	investment	investment	NOUN
gujaf-198	385	5	opportunity	opportunity	NOUN
gujaf-198	385	6	set	set	VERB
gujaf-198	385	7	proxies	proxy	NOUN
gujaf-198	385	8	and	and	CCONJ
gujaf-198	385	9	realized	realize	VERB
gujaf-198	385	10	growth	growth	NOUN
gujaf-198	385	11	.	.	PUNCT
gujaf-198	386	1	journal	journal	NOUN
gujaf-198	386	2	of	of	ADP
gujaf-198	386	3	business	business	NOUN
gujaf-198	386	4	finance	finance	NOUN
gujaf-198	386	5	and	and	CCONJ
gujaf-198	386	6	accounting	accounting	NOUN
gujaf-198	386	7	,	,	PUNCT
gujaf-198	386	8	26(3	26(3	NUM
gujaf-198	386	9	)	)	PUNCT
gujaf-198	386	10	,	,	PUNCT
gujaf-198	386	11	505	505	NUM
gujaf-198	386	12	-	-	SYM
gujaf-198	386	13	519	519	NUM
gujaf-198	386	14	.	.	PUNCT
gujaf-198	387	1	kehinde	kehinde	PROPN
gujaf-198	387	2	,	,	PUNCT
gujaf-198	387	3	j.	j.	PROPN
gujaf-198	387	4	s.	s.	PROPN
gujaf-198	387	5	,	,	PUNCT
gujaf-198	387	6	&	&	CCONJ
gujaf-198	387	7	abiola	abiola	PROPN
gujaf-198	387	8	,	,	PUNCT
gujaf-198	387	9	j.	j.	PROPN
gujaf-198	387	10	o.	o.	PROPN
gujaf-198	387	11	(	(	PUNCT
gujaf-198	387	12	2001	2001	NUM
gujaf-198	387	13	)	)	PUNCT
gujaf-198	387	14	.	.	PUNCT
gujaf-198	388	1	foundation	foundation	NOUN
gujaf-198	388	2	of	of	ADP
gujaf-198	388	3	financial	financial	ADJ
gujaf-198	388	4	management	management	NOUN
gujaf-198	388	5	.	.	PUNCT
gujaf-198	389	1	lagos	lago	NOUN
gujaf-198	389	2	-	-	PUNCT
gujaf-198	389	3	nigeria	nigeria	PROPN
gujaf-198	389	4	:	:	PUNCT
gujaf-198	389	5	life	life	NOUN
gujaf-198	389	6	spring	spring	NOUN
gujaf-198	389	7	house	house	PROPN
gujaf-198	389	8	publisher	publisher	PROPN
gujaf-198	389	9	agege	agege	PROPN
gujaf-198	389	10	.	.	PUNCT
gujaf-198	390	1	gusau	gusau	PROPN
gujaf-198	390	2	journal	journal	PROPN
gujaf-198	390	3	of	of	ADP
gujaf-198	390	4	accounting	accounting	NOUN
gujaf-198	390	5	and	and	CCONJ
gujaf-198	390	6	finance	finance	NOUN
gujaf-198	390	7	,	,	PUNCT
gujaf-198	390	8	vol	vol	NOUN
gujaf-198	390	9	.	.	PROPN
gujaf-198	390	10	4	4	NUM
gujaf-198	390	11	,	,	PUNCT
gujaf-198	390	12	issue	issue	NOUN
gujaf-198	390	13	1	1	NUM
gujaf-198	390	14	,	,	PUNCT
gujaf-198	390	15	april	april	PROPN
gujaf-198	390	16	,	,	PUNCT
gujaf-198	390	17	2023	2023	NUM
gujaf-198	390	18	32	32	NUM
gujaf-198	390	19	lawrence	lawrence	PROPN
gujaf-198	390	20	,	,	PUNCT
gujaf-198	390	21	e.	e.	PROPN
gujaf-198	390	22	,	,	PUNCT
gujaf-198	390	23	kingsley	kingsley	PROPN
gujaf-198	390	24	,	,	PUNCT
gujaf-198	390	25	o.	o.	PROPN
gujaf-198	390	26	,	,	PUNCT
gujaf-198	390	27	&	&	CCONJ
gujaf-198	390	28	priscilla	priscilla	PROPN
gujaf-198	390	29	,	,	PUNCT
gujaf-198	390	30	i.	i.	PROPN
gujaf-198	390	31	(	(	PUNCT
gujaf-198	390	32	2021	2021	NUM
gujaf-198	390	33	)	)	PUNCT
gujaf-198	390	34	.	.	PUNCT
gujaf-198	391	1	dividend	dividend	NOUN
gujaf-198	391	2	policy	policy	NOUN
gujaf-198	391	3	determinants	determinant	NOUN
gujaf-198	391	4	of	of	ADP
gujaf-198	391	5	firm	firm	ADJ
gujaf-198	391	6	value	value	NOUN
gujaf-198	391	7	in	in	ADP
gujaf-198	391	8	nigeria	nigeria	PROPN
gujaf-198	391	9	.	.	PUNCT
gujaf-198	392	1	academic	academic	ADJ
gujaf-198	392	2	journal	journal	NOUN
gujaf-198	392	3	of	of	ADP
gujaf-198	392	4	digital	digital	ADJ
gujaf-198	392	5	economics	economic	NOUN
gujaf-198	392	6	and	and	CCONJ
gujaf-198	392	7	stability	stability	NOUN
gujaf-198	392	8	,	,	PUNCT
gujaf-198	392	9	9	9	NUM
gujaf-198	392	10	,	,	PUNCT
gujaf-198	392	11	9	9	NUM
gujaf-198	392	12	-	-	SYM
gujaf-198	392	13	22	22	NUM
gujaf-198	392	14	.	.	PUNCT
gujaf-198	393	1	livoreka	livoreka	PROPN
gujaf-198	393	2	,	,	PUNCT
gujaf-198	393	3	b.	b.	PROPN
gujaf-198	393	4	,	,	PUNCT
gujaf-198	393	5	hetemi	hetemi	PROPN
gujaf-198	393	6	,	,	PUNCT
gujaf-198	393	7	a.	a.	NOUN
gujaf-198	393	8	,	,	PUNCT
gujaf-198	393	9	shala	shala	PROPN
gujaf-198	393	10	,	,	PUNCT
gujaf-198	393	11	a.	a.	PROPN
gujaf-198	393	12	,	,	PUNCT
gujaf-198	393	13	hoti	hoti	PROPN
gujaf-198	393	14	,	,	PUNCT
gujaf-198	393	15	a.	a.	PROPN
gujaf-198	393	16	,	,	PUNCT
gujaf-198	393	17	&	&	CCONJ
gujaf-198	393	18	allanaj	allanaj	PROPN
gujaf-198	393	19	,	,	PUNCT
gujaf-198	393	20	r.	r.	PROPN
gujaf-198	393	21	(	(	PUNCT
gujaf-198	393	22	2014	2014	NUM
gujaf-198	393	23	)	)	PUNCT
gujaf-198	393	24	.	.	PUNCT
gujaf-198	394	1	theories	theory	NOUN
gujaf-198	394	2	on	on	ADP
gujaf-198	394	3	dividend	dividend	NOUN
gujaf-198	394	4	policy	policy	NOUN
gujaf-198	394	5	empirical	empirical	ADJ
gujaf-198	394	6	research	research	NOUN
gujaf-198	394	7	in	in	ADP
gujaf-198	394	8	joint	joint	ADJ
gujaf-198	394	9	stock	stock	NOUN
gujaf-198	394	10	companies	company	NOUN
gujaf-198	394	11	in	in	ADP
gujaf-198	394	12	kosovo	kosovo	PROPN
gujaf-198	394	13	.	.	PUNCT
gujaf-198	395	1	international	international	ADJ
gujaf-198	395	2	conference	conference	NOUN
gujaf-198	395	3	on	on	ADP
gujaf-198	395	4	applied	apply	VERB
gujaf-198	395	5	economics	economic	NOUN
gujaf-198	395	6	(	(	PUNCT
gujaf-198	395	7	icoae	icoae	NOUN
gujaf-198	395	8	)	)	PUNCT
gujaf-198	395	9	(	(	PUNCT
gujaf-198	395	10	pp	pp	ADJ
gujaf-198	395	11	.	.	PUNCT
gujaf-198	396	1	387	387	NUM
gujaf-198	396	2	-	-	SYM
gujaf-198	396	3	396	396	NUM
gujaf-198	396	4	)	)	PUNCT
gujaf-198	396	5	.	.	PUNCT
gujaf-198	397	1	kosovo	kosovo	PROPN
gujaf-198	397	2	:	:	PUNCT
gujaf-198	397	3	elsevier	elsevier	PROPN
gujaf-198	397	4	b.v	b.v	PROPN
gujaf-198	397	5	.	.	PROPN
gujaf-198	397	6	miller	miller	PROPN
gujaf-198	397	7	,	,	PUNCT
gujaf-198	397	8	m.	m.	PROPN
gujaf-198	397	9	h.	h.	PROPN
gujaf-198	397	10	,	,	PUNCT
gujaf-198	397	11	&	&	CCONJ
gujaf-198	397	12	modigliani	modigliani	PROPN
gujaf-198	397	13	,	,	PUNCT
gujaf-198	397	14	f.	f.	PROPN
gujaf-198	397	15	(	(	PUNCT
gujaf-198	397	16	1961	1961	NUM
gujaf-198	397	17	)	)	PUNCT
gujaf-198	397	18	.	.	PUNCT
gujaf-198	398	1	dividend	dividend	NOUN
gujaf-198	398	2	policy	policy	NOUN
gujaf-198	398	3	,	,	PUNCT
gujaf-198	398	4	growth	growth	NOUN
gujaf-198	398	5	and	and	CCONJ
gujaf-198	398	6	valuation	valuation	NOUN
gujaf-198	398	7	of	of	ADP
gujaf-198	398	8	shares	share	NOUN
gujaf-198	398	9	.	.	PUNCT
gujaf-198	399	1	journal	journal	NOUN
gujaf-198	399	2	of	of	ADP
gujaf-198	399	3	business	business	NOUN
gujaf-198	399	4	,	,	PUNCT
gujaf-198	399	5	34(4	34(4	NUM
gujaf-198	399	6	)	)	PUNCT
gujaf-198	399	7	,	,	PUNCT
gujaf-198	399	8	411	411	NUM
gujaf-198	399	9	-	-	SYM
gujaf-198	399	10	433	433	NUM
gujaf-198	399	11	.	.	PUNCT
gujaf-198	400	1	moundigbaye	moundigbaye	NOUN
gujaf-198	400	2	,	,	PUNCT
gujaf-198	400	3	m.	m.	NOUN
gujaf-198	400	4	,	,	PUNCT
gujaf-198	400	5	rea	rea	PROPN
gujaf-198	400	6	,	,	PUNCT
gujaf-198	400	7	w.	w.	PROPN
gujaf-198	400	8	s.	s.	PROPN
gujaf-198	400	9	,	,	PUNCT
gujaf-198	400	10	&	&	CCONJ
gujaf-198	400	11	reed	reed	PROPN
gujaf-198	400	12	,	,	PUNCT
gujaf-198	400	13	w.	w.	PROPN
gujaf-198	400	14	r.	r.	PROPN
gujaf-198	400	15	(	(	PUNCT
gujaf-198	400	16	2018	2018	NUM
gujaf-198	400	17	)	)	PUNCT
gujaf-198	400	18	.	.	PUNCT
gujaf-198	401	1	which	which	DET
gujaf-198	401	2	panel	panel	NOUN
gujaf-198	401	3	data	data	NOUN
gujaf-198	401	4	estimator	estimator	NOUN
gujaf-198	401	5	should	should	AUX
gujaf-198	401	6	i	i	PRON
gujaf-198	401	7	use	use	VERB
gujaf-198	401	8	?	?	PUNCT
gujaf-198	401	9	:	:	PUNCT
gujaf-198	401	10	a	a	DET
gujaf-198	401	11	corrigendum	corrigendum	NOUN
gujaf-198	401	12	and	and	CCONJ
gujaf-198	401	13	extension	extension	NOUN
gujaf-198	401	14	.	.	PUNCT
gujaf-198	402	1	de	de	X
gujaf-198	402	2	gruyter	gruyter	NOUN
gujaf-198	402	3	open	open	ADJ
gujaf-198	402	4	access	access	NOUN
gujaf-198	402	5	,	,	PUNCT
gujaf-198	402	6	http://dx.doi.org/10.5018/economics-ejournal.ja.2018-4	http://dx.doi.org/10.5018/economics-ejournal.ja.2018-4	PROPN
gujaf-198	402	7	.	.	PUNCT
gujaf-198	403	1	myers	myers	PROPN
gujaf-198	403	2	,	,	PUNCT
gujaf-198	403	3	s.	s.	PROPN
gujaf-198	403	4	c.	c.	PROPN
gujaf-198	403	5	(	(	PUNCT
gujaf-198	403	6	1977	1977	NUM
gujaf-198	403	7	)	)	PUNCT
gujaf-198	403	8	.	.	PUNCT
gujaf-198	404	1	determinants	determinant	NOUN
gujaf-198	404	2	of	of	ADP
gujaf-198	404	3	corporate	corporate	ADJ
gujaf-198	404	4	borrowing	borrowing	NOUN
gujaf-198	404	5	.	.	PUNCT
gujaf-198	405	1	journal	journal	NOUN
gujaf-198	405	2	of	of	ADP
gujaf-198	405	3	financial	financial	ADJ
gujaf-198	405	4	economics	economic	NOUN
gujaf-198	405	5	,	,	PUNCT
gujaf-198	405	6	5(2	5(2	NUM
gujaf-198	405	7	)	)	PUNCT
gujaf-198	405	8	,	,	PUNCT
gujaf-198	405	9	147	147	NUM
gujaf-198	405	10	-	-	SYM
gujaf-198	405	11	175	175	NUM
gujaf-198	405	12	.	.	PUNCT
gujaf-198	406	1	myers	myers	PROPN
gujaf-198	406	2	,	,	PUNCT
gujaf-198	406	3	s.	s.	PROPN
gujaf-198	406	4	,	,	PUNCT
gujaf-198	406	5	&	&	CCONJ
gujaf-198	406	6	majluf	majluf	PROPN
gujaf-198	406	7	,	,	PUNCT
gujaf-198	406	8	n.	n.	NOUN
gujaf-198	406	9	(	(	PUNCT
gujaf-198	406	10	1984	1984	NUM
gujaf-198	406	11	)	)	PUNCT
gujaf-198	406	12	.	.	PUNCT
gujaf-198	407	1	corporate	corporate	ADJ
gujaf-198	407	2	financing	financing	NOUN
gujaf-198	407	3	and	and	CCONJ
gujaf-198	407	4	investment	investment	NOUN
gujaf-198	407	5	decisions	decision	NOUN
gujaf-198	407	6	when	when	SCONJ
gujaf-198	407	7	firms	firm	NOUN
gujaf-198	407	8	have	have	VERB
gujaf-198	407	9	information	information	NOUN
gujaf-198	407	10	those	those	DET
gujaf-198	407	11	investors	investor	NOUN
gujaf-198	407	12	do	do	AUX
gujaf-198	407	13	not	not	PART
gujaf-198	407	14	have	have	VERB
gujaf-198	407	15	.	.	PUNCT
gujaf-198	408	1	journal	journal	NOUN
gujaf-198	408	2	of	of	ADP
gujaf-198	408	3	financial	financial	ADJ
gujaf-198	408	4	economics	economic	NOUN
gujaf-198	408	5	,	,	PUNCT
gujaf-198	408	6	13(2	13(2	PROPN
gujaf-198	408	7	)	)	PUNCT
gujaf-198	408	8	,	,	PUNCT
gujaf-198	408	9	187	187	NUM
gujaf-198	408	10	-	-	SYM
gujaf-198	408	11	221	221	NUM
gujaf-198	408	12	.	.	PUNCT
gujaf-198	409	1	nasiri	nasiri	ADV
gujaf-198	409	2	,	,	PUNCT
gujaf-198	409	3	m.	m.	NOUN
gujaf-198	409	4	m.	m.	NOUN
gujaf-198	409	5	,	,	PUNCT
gujaf-198	409	6	mas'ud	mas'ud	NOUN
gujaf-198	409	7	,	,	PUNCT
gujaf-198	409	8	m.	m.	NOUN
gujaf-198	409	9	,	,	PUNCT
gujaf-198	409	10	junaid	junaid	PROPN
gujaf-198	409	11	,	,	PUNCT
gujaf-198	409	12	a.	a.	PROPN
gujaf-198	409	13	,	,	PUNCT
gujaf-198	409	14	&	&	CCONJ
gujaf-198	409	15	nur	nur	PROPN
gujaf-198	409	16	,	,	PUNCT
gujaf-198	409	17	a.	a.	NOUN
gujaf-198	409	18	n.	n.	NOUN
gujaf-198	409	19	(	(	PUNCT
gujaf-198	409	20	2020	2020	NUM
gujaf-198	409	21	)	)	PUNCT
gujaf-198	409	22	.	.	PUNCT
gujaf-198	410	1	impact	impact	NOUN
gujaf-198	410	2	of	of	ADP
gujaf-198	410	3	ownership	ownership	NOUN
gujaf-198	410	4	structure	structure	NOUN
gujaf-198	410	5	,	,	PUNCT
gujaf-198	410	6	capital	capital	NOUN
gujaf-198	410	7	structure	structure	NOUN
gujaf-198	410	8	,	,	PUNCT
gujaf-198	410	9	investment	investment	NOUN
gujaf-198	410	10	opportunities	opportunity	NOUN
gujaf-198	410	11	on	on	ADP
gujaf-198	410	12	dividend	dividend	NOUN
gujaf-198	410	13	and	and	CCONJ
gujaf-198	410	14	value	value	NOUN
gujaf-198	410	15	policy	policy	NOUN
gujaf-198	410	16	company	company	NOUN
gujaf-198	410	17	.	.	PUNCT
gujaf-198	411	1	iosr	iosr	ADJ
gujaf-198	411	2	journal	journal	PROPN
gujaf-198	411	3	of	of	ADP
gujaf-198	411	4	business	business	NOUN
gujaf-198	411	5	and	and	CCONJ
gujaf-198	411	6	management	management	NOUN
gujaf-198	411	7	,	,	PUNCT
gujaf-198	411	8	22(11	22(11	NUM
gujaf-198	411	9	)	)	PUNCT
gujaf-198	411	10	,	,	PUNCT
gujaf-198	411	11	08	08	NUM
gujaf-198	411	12	-	-	SYM
gujaf-198	411	13	31	31	NUM
gujaf-198	411	14	.	.	PUNCT
gujaf-198	412	1	nugraha	nugraha	NOUN
gujaf-198	412	2	,	,	PUNCT
gujaf-198	412	3	j.	j.	PROPN
gujaf-198	412	4	(	(	PUNCT
gujaf-198	412	5	2019	2019	NUM
gujaf-198	412	6	)	)	PUNCT
gujaf-198	412	7	.	.	PUNCT
gujaf-198	413	1	investment	investment	NOUN
gujaf-198	413	2	opportunity	opportunity	NOUN
gujaf-198	413	3	set	set	NOUN
gujaf-198	413	4	,	,	PUNCT
gujaf-198	413	5	dividend	dividend	NOUN
gujaf-198	413	6	policy	policy	NOUN
gujaf-198	413	7	and	and	CCONJ
gujaf-198	413	8	corporate	corporate	ADJ
gujaf-198	413	9	value	value	NOUN
gujaf-198	413	10	:	:	PUNCT
gujaf-198	413	11	evidence	evidence	NOUN
gujaf-198	413	12	from	from	ADP
gujaf-198	413	13	trade	trade	NOUN
gujaf-198	413	14	,	,	PUNCT
gujaf-198	413	15	services	service	NOUN
gujaf-198	413	16	and	and	CCONJ
gujaf-198	413	17	investment	investment	NOUN
gujaf-198	413	18	sector	sector	NOUN
gujaf-198	413	19	of	of	ADP
gujaf-198	413	20	indonesian	indonesian	ADJ
gujaf-198	413	21	stock	stock	PROPN
gujaf-198	413	22	exchange	exchange	PROPN
gujaf-198	413	23	.	.	PUNCT
gujaf-198	414	1	jurnal	jurnal	ADJ
gujaf-198	414	2	nusamba	nusamba	NOUN
gujaf-198	414	3	,	,	PUNCT
gujaf-198	414	4	3(1	3(1	NUM
gujaf-198	414	5	)	)	PUNCT
gujaf-198	414	6	,	,	PUNCT
gujaf-198	414	7	151	151	NUM
gujaf-198	414	8	-	-	SYM
gujaf-198	414	9	164	164	NUM
gujaf-198	414	10	.	.	PUNCT
gujaf-198	415	1	okataria	okataria	PROPN
gujaf-198	415	2	,	,	PUNCT
gujaf-198	415	3	m.	m.	NOUN
gujaf-198	415	4	,	,	PUNCT
gujaf-198	415	5	&	&	CCONJ
gujaf-198	415	6	alexanddro	alexanddro	PROPN
gujaf-198	415	7	,	,	PUNCT
gujaf-198	415	8	r.	r.	PROPN
gujaf-198	415	9	(	(	PUNCT
gujaf-198	415	10	2020	2020	NUM
gujaf-198	415	11	)	)	PUNCT
gujaf-198	415	12	.	.	PUNCT
gujaf-198	416	1	analysis	analysis	NOUN
gujaf-198	416	2	of	of	ADP
gujaf-198	416	3	the	the	DET
gujaf-198	416	4	influence	influence	NOUN
gujaf-198	416	5	of	of	ADP
gujaf-198	416	6	capital	capital	NOUN
gujaf-198	416	7	structure	structure	NOUN
gujaf-198	416	8	,	,	PUNCT
gujaf-198	416	9	investment	investment	NOUN
gujaf-198	416	10	opportunity	opportunity	NOUN
gujaf-198	416	11	set	set	NOUN
gujaf-198	416	12	and	and	CCONJ
gujaf-198	416	13	profitabilty	profitabilty	NOUN
gujaf-198	416	14	to	to	PART
gujaf-198	416	15	value	value	VERB
gujaf-198	416	16	companies	company	NOUN
gujaf-198	416	17	in	in	ADP
gujaf-198	416	18	manufacturing	manufacture	VERB
gujaf-198	416	19	companies	company	NOUN
gujaf-198	416	20	before	before	ADP
gujaf-198	416	21	and	and	CCONJ
gujaf-198	416	22	during	during	ADP
gujaf-198	416	23	pendamic	pendamic	PROPN
gujaf-198	416	24	covid-19	covid-19	PROPN
gujaf-198	416	25	.	.	PUNCT
gujaf-198	416	26	advances	advance	NOUN
gujaf-198	416	27	in	in	ADP
gujaf-198	416	28	economics	economic	NOUN
gujaf-198	416	29	,	,	PUNCT
gujaf-198	416	30	business	business	NOUN
gujaf-198	416	31	and	and	CCONJ
gujaf-198	416	32	management	management	NOUN
gujaf-198	416	33	research	research	NOUN
gujaf-198	416	34	,	,	PUNCT
gujaf-198	416	35	volume	volume	NOUN
gujaf-198	416	36	158	158	NUM
gujaf-198	416	37	proceedings	proceeding	NOUN
gujaf-198	416	38	of	of	ADP
gujaf-198	416	39	the	the	DET
gujaf-198	416	40	5th	5th	ADJ
gujaf-198	416	41	international	international	ADJ
gujaf-198	416	42	conference	conference	NOUN
gujaf-198	416	43	on	on	ADP
gujaf-198	416	44	tourism	tourism	NOUN
gujaf-198	416	45	,	,	PUNCT
gujaf-198	416	46	economics	economic	NOUN
gujaf-198	416	47	,	,	PUNCT
gujaf-198	416	48	accounting	accounting	NOUN
gujaf-198	416	49	,	,	PUNCT
gujaf-198	416	50	management	management	NOUN
gujaf-198	416	51	and	and	CCONJ
gujaf-198	416	52	social	social	ADJ
gujaf-198	416	53	science	science	NOUN
gujaf-198	416	54	(	(	PUNCT
gujaf-198	416	55	teams	team	NOUN
gujaf-198	416	56	2020	2020	NUM
gujaf-198	416	57	)	)	PUNCT
gujaf-198	417	1	(	(	PUNCT
gujaf-198	417	2	pp	pp	ADV
gujaf-198	417	3	.	.	PUNCT
gujaf-198	418	1	348	348	NUM
gujaf-198	418	2	-	-	SYM
gujaf-198	418	3	352	352	NUM
gujaf-198	418	4	)	)	PUNCT
gujaf-198	418	5	.	.	PUNCT
gujaf-198	419	1	bali	bali	PROPN
gujaf-198	419	2	:	:	PUNCT
gujaf-198	419	3	atlanti	atlanti	ADJ
gujaf-198	419	4	press	press	PROPN
gujaf-198	419	5	.	.	PUNCT
gujaf-198	420	1	okeke	okeke	ADJ
gujaf-198	420	2	,	,	PUNCT
gujaf-198	420	3	v.	v.	PROPN
gujaf-198	420	4	c.	c.	PROPN
gujaf-198	420	5	,	,	PUNCT
gujaf-198	420	6	anike	anike	ADP
gujaf-198	420	7	,	,	PUNCT
gujaf-198	420	8	c.	c.	PROPN
gujaf-198	420	9	a.	a.	PROPN
gujaf-198	420	10	,	,	PUNCT
gujaf-198	420	11	&	&	CCONJ
gujaf-198	420	12	onuora	onuora	PROPN
gujaf-198	420	13	,	,	PUNCT
gujaf-198	420	14	d.	d.	PROPN
gujaf-198	420	15	v.	v.	PROPN
gujaf-198	420	16	(	(	PUNCT
gujaf-198	420	17	2021	2021	NUM
gujaf-198	420	18	)	)	PUNCT
gujaf-198	420	19	.	.	PUNCT
gujaf-198	421	1	dividend	dividend	NOUN
gujaf-198	421	2	policy	policy	NOUN
gujaf-198	421	3	and	and	CCONJ
gujaf-198	421	4	shareholders	shareholder	NOUN
gujaf-198	421	5	wealth	wealth	NOUN
gujaf-198	421	6	in	in	ADP
gujaf-198	421	7	nigeria	nigeria	PROPN
gujaf-198	421	8	(	(	PUNCT
gujaf-198	421	9	2014	2014	NUM
gujaf-198	421	10	-	-	SYM
gujaf-198	421	11	2019	2019	NUM
gujaf-198	421	12	)	)	PUNCT
gujaf-198	421	13	.	.	PUNCT
gujaf-198	422	1	internationa	internationa	NOUN
gujaf-198	422	2	ljournal	ljournal	NOUN
gujaf-198	422	3	of	of	ADP
gujaf-198	422	4	innovative	innovative	ADJ
gujaf-198	422	5	finance	finance	NOUN
gujaf-198	422	6	and	and	CCONJ
gujaf-198	422	7	economics	economic	NOUN
gujaf-198	422	8	research	research	NOUN
gujaf-198	422	9	,	,	PUNCT
gujaf-198	422	10	9(1	9(1	NUM
gujaf-198	422	11	)	)	PUNCT
gujaf-198	422	12	,	,	PUNCT
gujaf-198	422	13	81	81	NUM
gujaf-198	422	14	-	-	SYM
gujaf-198	422	15	91	91	NUM
gujaf-198	422	16	.	.	PUNCT
gujaf-198	423	1	oniyama	oniyama	PROPN
gujaf-198	423	2	,	,	PUNCT
gujaf-198	423	3	m.	m.	PROPN
gujaf-198	423	4	e.	e.	PROPN
gujaf-198	423	5	,	,	PUNCT
gujaf-198	423	6	olaoye	olaoye	PROPN
gujaf-198	423	7	,	,	PUNCT
gujaf-198	423	8	s.	s.	PROPN
gujaf-198	423	9	a.	a.	PROPN
gujaf-198	423	10	,	,	PUNCT
gujaf-198	423	11	&	&	CCONJ
gujaf-198	423	12	ogundajo	ogundajo	ADJ
gujaf-198	423	13	,	,	PUNCT
gujaf-198	423	14	g.	g.	PROPN
gujaf-198	423	15	o.	o.	PROPN
gujaf-198	423	16	(	(	PUNCT
gujaf-198	423	17	2021	2021	NUM
gujaf-198	423	18	)	)	PUNCT
gujaf-198	423	19	.	.	PUNCT
gujaf-198	424	1	dividend	dividend	NOUN
gujaf-198	424	2	policy	policy	NOUN
gujaf-198	424	3	and	and	CCONJ
gujaf-198	424	4	market	market	NOUN
gujaf-198	424	5	performance	performance	NOUN
gujaf-198	424	6	of	of	ADP
gujaf-198	424	7	listed	list	VERB
gujaf-198	424	8	manufacturing	manufacturing	NOUN
gujaf-198	424	9	companies	company	NOUN
gujaf-198	424	10	in	in	ADP
gujaf-198	424	11	nigeria	nigeria	PROPN
gujaf-198	424	12	.	.	PUNCT
gujaf-198	425	1	journal	journal	PROPN
gujaf-198	425	2	of	of	ADP
gujaf-198	425	3	accounting	accounting	NOUN
gujaf-198	425	4	and	and	CCONJ
gujaf-198	425	5	finance	finance	NOUN
gujaf-198	425	6	,	,	PUNCT
gujaf-198	425	7	21(2	21(2	NUM
gujaf-198	425	8	)	)	PUNCT
gujaf-198	425	9	,	,	PUNCT
gujaf-198	425	10	82	82	NUM
gujaf-198	425	11	-	-	SYM
gujaf-198	425	12	95	95	NUM
gujaf-198	425	13	.	.	PUNCT
gujaf-198	426	1	gusau	gusau	PROPN
gujaf-198	426	2	journal	journal	PROPN
gujaf-198	426	3	of	of	ADP
gujaf-198	426	4	accounting	accounting	NOUN
gujaf-198	426	5	and	and	CCONJ
gujaf-198	426	6	finance	finance	NOUN
gujaf-198	426	7	,	,	PUNCT
gujaf-198	426	8	vol	vol	NOUN
gujaf-198	426	9	.	.	PROPN
gujaf-198	426	10	4	4	NUM
gujaf-198	426	11	,	,	PUNCT
gujaf-198	426	12	issue	issue	NOUN
gujaf-198	426	13	1	1	NUM
gujaf-198	426	14	,	,	PUNCT
gujaf-198	426	15	april	april	PROPN
gujaf-198	426	16	,	,	PUNCT
gujaf-198	426	17	2023	2023	NUM
gujaf-198	426	18	33	33	NUM
gujaf-198	426	19	pilotte	pilotte	NOUN
gujaf-198	426	20	,	,	PUNCT
gujaf-198	426	21	e.	e.	PROPN
gujaf-198	426	22	(	(	PUNCT
gujaf-198	426	23	1992	1992	NUM
gujaf-198	426	24	)	)	PUNCT
gujaf-198	426	25	.	.	PUNCT
gujaf-198	427	1	growth	growth	NOUN
gujaf-198	427	2	opportunities	opportunity	NOUN
gujaf-198	427	3	and	and	CCONJ
gujaf-198	427	4	the	the	DET
gujaf-198	427	5	stock	stock	NOUN
gujaf-198	427	6	price	price	NOUN
gujaf-198	427	7	response	response	NOUN
gujaf-198	427	8	to	to	ADP
gujaf-198	427	9	new	new	ADJ
gujaf-198	427	10	financing	financing	NOUN
gujaf-198	427	11	.	.	PUNCT
gujaf-198	428	1	journal	journal	NOUN
gujaf-198	428	2	of	of	ADP
gujaf-198	428	3	business	business	NOUN
gujaf-198	428	4	,	,	PUNCT
gujaf-198	428	5	65(3	65(3	NUM
gujaf-198	428	6	)	)	PUNCT
gujaf-198	428	7	,	,	PUNCT
gujaf-198	428	8	371	371	NUM
gujaf-198	428	9	-	-	SYM
gujaf-198	428	10	394	394	NUM
gujaf-198	428	11	.	.	PUNCT
gujaf-198	429	1	premeswari	premeswari	PROPN
gujaf-198	429	2	,	,	PUNCT
gujaf-198	429	3	s.	s.	PROPN
gujaf-198	429	4	y.	y.	PROPN
gujaf-198	429	5	,	,	PUNCT
gujaf-198	429	6	&	&	CCONJ
gujaf-198	429	7	suprihadi	suprihadi	NOUN
gujaf-198	429	8	,	,	PUNCT
gujaf-198	429	9	h.	h.	PROPN
gujaf-198	429	10	(	(	PUNCT
gujaf-198	429	11	2017	2017	NUM
gujaf-198	429	12	)	)	PUNCT
gujaf-198	429	13	.	.	PUNCT
gujaf-198	430	1	pengaruh	pengaruh	PROPN
gujaf-198	430	2	kinerja	kinerja	PROPN
gujaf-198	430	3	keuangan	keuangan	PROPN
gujaf-198	430	4	dan	dan	PROPN
gujaf-198	430	5	investment	investment	NOUN
gujaf-198	430	6	opportunity	opportunity	NOUN
gujaf-198	430	7	set	set	NOUN
gujaf-198	430	8	(	(	PUNCT
gujaf-198	430	9	ios	ios	PROPN
gujaf-198	430	10	)	)	PUNCT
gujaf-198	430	11	terhadap	terhadap	PROPN
gujaf-198	430	12	return	return	NOUN
gujaf-198	430	13	saham	saham	NOUN
gujaf-198	430	14	.	.	PUNCT
gujaf-198	431	1	jurnal	jurnal	PROPN
gujaf-198	431	2	ilmu	ilmu	PROPN
gujaf-198	431	3	dan	dan	PROPN
gujaf-198	431	4	riset	riset	PROPN
gujaf-198	431	5	manajemen	manajeman	NOUN
gujaf-198	431	6	,	,	PUNCT
gujaf-198	431	7	6(2	6(2	NUM
gujaf-198	431	8	)	)	PUNCT
gujaf-198	431	9	,	,	PUNCT
gujaf-198	431	10	1	1	NUM
gujaf-198	431	11	-	-	SYM
gujaf-198	431	12	19	19	NUM
gujaf-198	431	13	.	.	PUNCT
gujaf-198	431	14	putu	putu	PROPN
gujaf-198	431	15	,	,	PUNCT
gujaf-198	431	16	m.	m.	NOUN
gujaf-198	431	17	,	,	PUNCT
gujaf-198	431	18	moeljadi	moeljadi	NOUN
gujaf-198	431	19	,	,	PUNCT
gujaf-198	431	20	d.	d.	PROPN
gujaf-198	431	21	,	,	PUNCT
gujaf-198	431	22	&	&	CCONJ
gujaf-198	431	23	djazuli	djazuli	PROPN
gujaf-198	431	24	,	,	PUNCT
gujaf-198	431	25	a.	a.	NOUN
gujaf-198	431	26	(	(	PUNCT
gujaf-198	431	27	2014	2014	NUM
gujaf-198	431	28	)	)	PUNCT
gujaf-198	431	29	.	.	PUNCT
gujaf-198	432	1	factors	factor	NOUN
gujaf-198	432	2	affecting	affect	VERB
gujaf-198	432	3	firms	firm	NOUN
gujaf-198	432	4	value	value	NOUN
gujaf-198	432	5	of	of	ADP
gujaf-198	432	6	indonesia	indonesia	PROPN
gujaf-198	432	7	public	public	ADJ
gujaf-198	432	8	manufacturing	manufacturing	NOUN
gujaf-198	432	9	firms	firm	NOUN
gujaf-198	432	10	.	.	PUNCT
gujaf-198	433	1	international	international	ADJ
gujaf-198	433	2	journal	journal	PROPN
gujaf-198	433	3	of	of	ADP
gujaf-198	433	4	business	business	NOUN
gujaf-198	433	5	and	and	CCONJ
gujaf-198	433	6	management	management	NOUN
gujaf-198	433	7	invention	invention	NOUN
gujaf-198	433	8	,	,	PUNCT
gujaf-198	433	9	3(2	3(2	NUM
gujaf-198	433	10	)	)	PUNCT
gujaf-198	433	11	,	,	PUNCT
gujaf-198	433	12	35	35	NUM
gujaf-198	433	13	-	-	SYM
gujaf-198	433	14	44	44	NUM
gujaf-198	433	15	.	.	PUNCT
gujaf-198	433	16	raharja	raharja	PROPN
gujaf-198	433	17	,	,	PUNCT
gujaf-198	433	18	b.	b.	PROPN
gujaf-198	433	19	s.	s.	PROPN
gujaf-198	433	20	,	,	PUNCT
gujaf-198	433	21	anwar	anwar	PROPN
gujaf-198	433	22	,	,	PUNCT
gujaf-198	433	23	q.	q.	PROPN
gujaf-198	433	24	k.	k.	PROPN
gujaf-198	433	25	,	,	PUNCT
gujaf-198	433	26	nugroho	nugroho	PROPN
gujaf-198	433	27	,	,	PUNCT
gujaf-198	433	28	a.	a.	NOUN
gujaf-198	433	29	,	,	PUNCT
gujaf-198	433	30	&	&	CCONJ
gujaf-198	433	31	aligarh	aligarh	PROPN
gujaf-198	433	32	,	,	PUNCT
gujaf-198	433	33	f.	f.	PROPN
gujaf-198	433	34	(	(	PUNCT
gujaf-198	433	35	2020	2020	NUM
gujaf-198	433	36	)	)	PUNCT
gujaf-198	433	37	.	.	PUNCT
gujaf-198	434	1	the	the	DET
gujaf-198	434	2	moderating	moderate	VERB
gujaf-198	434	3	role	role	NOUN
gujaf-198	434	4	of	of	ADP
gujaf-198	434	5	investment	investment	NOUN
gujaf-198	434	6	opportunity	opportunity	NOUN
gujaf-198	434	7	set	set	VERB
gujaf-198	434	8	on	on	ADP
gujaf-198	434	9	the	the	DET
gujaf-198	434	10	firms	firm	NOUN
gujaf-198	434	11	’	’	PART
gujaf-198	434	12	dividend	dividend	NOUN
gujaf-198	434	13	decisions	decision	NOUN
gujaf-198	434	14	.	.	PUNCT
gujaf-198	435	1	international	international	ADJ
gujaf-198	435	2	conference	conference	NOUN
gujaf-198	435	3	of	of	ADP
gujaf-198	435	4	business	business	NOUN
gujaf-198	435	5	,	,	PUNCT
gujaf-198	435	6	accounting	accounting	NOUN
gujaf-198	435	7	and	and	CCONJ
gujaf-198	435	8	economics	economic	NOUN
gujaf-198	435	9	,	,	PUNCT
gujaf-198	435	10	icbae	icbae	NOUN
gujaf-198	435	11	2020	2020	NUM
gujaf-198	435	12	.	.	PUNCT
gujaf-198	436	1	purwokerto	purwokerto	PROPN
gujaf-198	436	2	,	,	PUNCT
gujaf-198	436	3	indonesia	indonesia	PROPN
gujaf-198	436	4	.	.	PUNCT
gujaf-198	437	1	rehman	rehman	PROPN
gujaf-198	437	2	,	,	PUNCT
gujaf-198	437	3	o.	o.	PROPN
gujaf-198	437	4	u.	u.	PROPN
gujaf-198	437	5	(	(	PUNCT
gujaf-198	437	6	2016	2016	NUM
gujaf-198	437	7	)	)	PUNCT
gujaf-198	437	8	.	.	PUNCT
gujaf-198	438	1	impact	impact	NOUN
gujaf-198	438	2	of	of	ADP
gujaf-198	438	3	capital	capital	NOUN
gujaf-198	438	4	structure	structure	NOUN
gujaf-198	438	5	and	and	CCONJ
gujaf-198	438	6	dividend	dividend	NOUN
gujaf-198	438	7	policy	policy	NOUN
gujaf-198	438	8	on	on	ADP
gujaf-198	438	9	firm	firm	ADJ
gujaf-198	438	10	value	value	NOUN
gujaf-198	438	11	.	.	PUNCT
gujaf-198	439	1	journal	journal	NOUN
gujaf-198	439	2	of	of	ADP
gujaf-198	439	3	poverty	poverty	NOUN
gujaf-198	439	4	,	,	PUNCT
gujaf-198	439	5	investment	investment	NOUN
gujaf-198	439	6	and	and	CCONJ
gujaf-198	439	7	development	development	NOUN
gujaf-198	439	8	,	,	PUNCT
gujaf-198	439	9	2016(21	2016(21	NUM
gujaf-198	439	10	)	)	PUNCT
gujaf-198	439	11	,	,	PUNCT
gujaf-198	439	12	40	40	NUM
gujaf-198	439	13	-	-	SYM
gujaf-198	439	14	57	57	NUM
gujaf-198	439	15	.	.	PUNCT
gujaf-198	440	1	resti	resti	NOUN
gujaf-198	440	2	,	,	PUNCT
gujaf-198	440	3	a.	a.	NOUN
gujaf-198	440	4	a.	a.	PROPN
gujaf-198	440	5	,	,	PUNCT
gujaf-198	440	6	purwanto	purwanto	ADP
gujaf-198	440	7	,	,	PUNCT
gujaf-198	440	8	b.	b.	PROPN
gujaf-198	440	9	,	,	PUNCT
gujaf-198	440	10	&	&	CCONJ
gujaf-198	440	11	ermawati	ermawati	PROPN
gujaf-198	440	12	,	,	PUNCT
gujaf-198	440	13	w.	w.	PROPN
gujaf-198	440	14	j.	j.	PROPN
gujaf-198	440	15	(	(	PUNCT
gujaf-198	440	16	2019	2019	NUM
gujaf-198	440	17	)	)	PUNCT
gujaf-198	440	18	.	.	PUNCT
gujaf-198	441	1	investment	investment	NOUN
gujaf-198	441	2	opportunity	opportunity	NOUN
gujaf-198	441	3	set	set	NOUN
gujaf-198	441	4	,	,	PUNCT
gujaf-198	441	5	dividend	dividend	NOUN
gujaf-198	441	6	policy	policy	NOUN
gujaf-198	441	7	,	,	PUNCT
gujaf-198	441	8	company	company	NOUN
gujaf-198	441	9	’s	’s	PART
gujaf-198	441	10	performance	performance	NOUN
gujaf-198	441	11	,	,	PUNCT
gujaf-198	441	12	and	and	CCONJ
gujaf-198	441	13	firm	firm	NOUN
gujaf-198	441	14	’s	’s	PART
gujaf-198	441	15	value	value	NOUN
gujaf-198	441	16	:	:	PUNCT
gujaf-198	441	17	some	some	DET
gujaf-198	441	18	indonesian	indonesian	ADJ
gujaf-198	441	19	firms	firm	NOUN
gujaf-198	441	20	evidence	evidence	NOUN
gujaf-198	441	21	.	.	PUNCT
gujaf-198	442	1	jurnal	jurnal	ADJ
gujaf-198	442	2	keuangan	keuangan	PROPN
gujaf-198	442	3	dan	dan	PROPN
gujaf-198	442	4	perbankan	perbankan	PROPN
gujaf-198	442	5	,	,	PUNCT
gujaf-198	442	6	23(4	23(4	NUM
gujaf-198	442	7	):	):	PUNCT
gujaf-198	442	8	611	611	NUM
gujaf-198	442	9	–	–	PUNCT
gujaf-198	442	10	622	622	NUM
gujaf-198	442	11	.	.	PUNCT
gujaf-198	443	1	safitri	safitri	PROPN
gujaf-198	443	2	,	,	PUNCT
gujaf-198	443	3	j.	j.	PROPN
gujaf-198	443	4	,	,	PUNCT
gujaf-198	443	5	fuady	fuady	ADP
gujaf-198	443	6	,	,	PUNCT
gujaf-198	443	7	m.	m.	NOUN
gujaf-198	443	8	,	,	PUNCT
gujaf-198	443	9	wahyudi	wahyudi	NOUN
gujaf-198	443	10	,	,	PUNCT
gujaf-198	443	11	s.	s.	PROPN
gujaf-198	443	12	,	,	PUNCT
gujaf-198	443	13	&	&	CCONJ
gujaf-198	443	14	utom	utom	PROPN
gujaf-198	443	15	,	,	PUNCT
gujaf-198	443	16	m.	m.	NOUN
gujaf-198	443	17	n.	n.	PROPN
gujaf-198	443	18	(	(	PUNCT
gujaf-198	443	19	2020	2020	NUM
gujaf-198	443	20	)	)	PUNCT
gujaf-198	443	21	.	.	PUNCT
gujaf-198	444	1	the	the	DET
gujaf-198	444	2	influence	influence	NOUN
gujaf-198	444	3	of	of	ADP
gujaf-198	444	4	dividend	dividend	NOUN
gujaf-198	444	5	policy	policy	NOUN
gujaf-198	444	6	,	,	PUNCT
gujaf-198	444	7	investment	investment	NOUN
gujaf-198	444	8	opportunity	opportunity	NOUN
gujaf-198	444	9	and	and	CCONJ
gujaf-198	444	10	capital	capital	NOUN
gujaf-198	444	11	adequacy	adequacy	NOUN
gujaf-198	444	12	to	to	ADP
gujaf-198	444	13	firm	firm	ADJ
gujaf-198	444	14	value	value	NOUN
gujaf-198	444	15	:	:	PUNCT
gujaf-198	444	16	evidence	evidence	NOUN
gujaf-198	444	17	in	in	ADP
gujaf-198	444	18	indonesia	indonesia	PROPN
gujaf-198	444	19	banking	banking	NOUN
gujaf-198	444	20	companies	company	NOUN
gujaf-198	444	21	.	.	PUNCT
gujaf-198	445	1	international	international	ADJ
gujaf-198	445	2	journal	journal	PROPN
gujaf-198	445	3	of	of	ADP
gujaf-198	445	4	scientific	scientific	ADJ
gujaf-198	445	5	and	and	CCONJ
gujaf-198	445	6	technology	technology	NOUN
gujaf-198	445	7	research	research	NOUN
gujaf-198	445	8	,	,	PUNCT
gujaf-198	445	9	9(2	9(2	NUM
gujaf-198	445	10	)	)	PUNCT
gujaf-198	445	11	,	,	PUNCT
gujaf-198	445	12	764	764	NUM
gujaf-198	445	13	-	-	SYM
gujaf-198	445	14	767	767	NUM
gujaf-198	445	15	.	.	PUNCT
gujaf-198	446	1	sarwar	sarwar	PROPN
gujaf-198	446	2	,	,	PUNCT
gujaf-198	446	3	m.	m.	NOUN
gujaf-198	446	4	s.	s.	PROPN
gujaf-198	446	5	(	(	PUNCT
gujaf-198	446	6	2013	2013	NUM
gujaf-198	446	7	)	)	PUNCT
gujaf-198	446	8	.	.	PUNCT
gujaf-198	447	1	effect	effect	NOUN
gujaf-198	447	2	of	of	ADP
gujaf-198	447	3	dividend	dividend	NOUN
gujaf-198	447	4	policy	policy	NOUN
gujaf-198	447	5	on	on	ADP
gujaf-198	447	6	share	share	NOUN
gujaf-198	447	7	holder	holder	NOUN
gujaf-198	447	8	’s	’s	PART
gujaf-198	447	9	wealth	wealth	NOUN
gujaf-198	447	10	:	:	PUNCT
gujaf-198	447	11	“	"	PUNCT
gujaf-198	447	12	a	a	DET
gujaf-198	447	13	study	study	NOUN
gujaf-198	447	14	of	of	ADP
gujaf-198	447	15	sugar	sugar	NOUN
gujaf-198	447	16	industry	industry	NOUN
gujaf-198	447	17	in	in	ADP
gujaf-198	447	18	pakistan	pakistan	PROPN
gujaf-198	447	19	”	"	PUNCT
gujaf-198	447	20	.	.	PUNCT
gujaf-198	448	1	global	global	ADJ
gujaf-198	448	2	journal	journal	PROPN
gujaf-198	448	3	of	of	ADP
gujaf-198	448	4	management	management	NOUN
gujaf-198	448	5	and	and	CCONJ
gujaf-198	448	6	business	business	NOUN
gujaf-198	448	7	research	research	NOUN
gujaf-198	448	8	finance	finance	NOUN
gujaf-198	448	9	,	,	PUNCT
gujaf-198	448	10	13(7	13(7	NUM
gujaf-198	448	11	)	)	PUNCT
gujaf-198	448	12	,	,	PUNCT
gujaf-198	448	13	46	46	NUM
gujaf-198	448	14	-	-	SYM
gujaf-198	448	15	54	54	NUM
gujaf-198	448	16	.	.	PUNCT
gujaf-198	449	1	siboni	siboni	NOUN
gujaf-198	449	2	,	,	PUNCT
gujaf-198	449	3	z.	z.	PROPN
gujaf-198	449	4	m.	m.	PROPN
gujaf-198	449	5	,	,	PUNCT
gujaf-198	449	6	&	&	CCONJ
gujaf-198	449	7	pourali	pourali	PROPN
gujaf-198	449	8	,	,	PUNCT
gujaf-198	449	9	m.	m.	PROPN
gujaf-198	449	10	r.	r.	PROPN
gujaf-198	449	11	(	(	PUNCT
gujaf-198	449	12	2015	2015	NUM
gujaf-198	449	13	)	)	PUNCT
gujaf-198	449	14	.	.	PUNCT
gujaf-198	450	1	the	the	DET
gujaf-198	450	2	relationship	relationship	NOUN
gujaf-198	450	3	between	between	ADP
gujaf-198	450	4	investment	investment	NOUN
gujaf-198	450	5	opportunity	opportunity	NOUN
gujaf-198	450	6	,	,	PUNCT
gujaf-198	450	7	dividend	dividend	NOUN
gujaf-198	450	8	policy	policy	NOUN
gujaf-198	450	9	and	and	CCONJ
gujaf-198	450	10	firm	firm	ADJ
gujaf-198	450	11	value	value	NOUN
gujaf-198	450	12	in	in	ADP
gujaf-198	450	13	companies	company	NOUN
gujaf-198	450	14	listed	list	VERB
gujaf-198	450	15	in	in	ADP
gujaf-198	450	16	tse	tse	PROPN
gujaf-198	450	17	:	:	PUNCT
gujaf-198	450	18	evidence	evidence	NOUN
gujaf-198	450	19	from	from	ADP
gujaf-198	450	20	iran	iran	PROPN
gujaf-198	450	21	.	.	PUNCT
gujaf-198	451	1	european	european	PROPN
gujaf-198	451	2	online	online	PROPN
gujaf-198	451	3	journal	journal	PROPN
gujaf-198	451	4	of	of	ADP
gujaf-198	451	5	natural	natural	ADJ
gujaf-198	451	6	and	and	CCONJ
gujaf-198	451	7	social	social	ADJ
gujaf-198	451	8	sciences	science	NOUN
gujaf-198	451	9	,	,	PUNCT
gujaf-198	451	10	4(1),1805	4(1),1805	NUM
gujaf-198	451	11	-	-	PUNCT
gujaf-198	451	12	3602	3602	NUM
gujaf-198	451	13	.	.	PUNCT
gujaf-198	452	1	smith	smith	PROPN
gujaf-198	452	2	,	,	PUNCT
gujaf-198	452	3	c.	c.	PROPN
gujaf-198	452	4	w.	w.	PROPN
gujaf-198	452	5	,	,	PUNCT
gujaf-198	452	6	&	&	CCONJ
gujaf-198	452	7	watts	watts	PROPN
gujaf-198	452	8	,	,	PUNCT
gujaf-198	452	9	r.	r.	PROPN
gujaf-198	452	10	l.	l.	PROPN
gujaf-198	452	11	(	(	PUNCT
gujaf-198	452	12	1992	1992	NUM
gujaf-198	452	13	)	)	PUNCT
gujaf-198	452	14	.	.	PUNCT
gujaf-198	453	1	the	the	DET
gujaf-198	453	2	investment	investment	NOUN
gujaf-198	453	3	opportunity	opportunity	NOUN
gujaf-198	453	4	set	set	NOUN
gujaf-198	453	5	and	and	CCONJ
gujaf-198	453	6	corporate	corporate	ADJ
gujaf-198	453	7	financing	financing	NOUN
gujaf-198	453	8	,	,	PUNCT
gujaf-198	453	9	dividend	dividend	NOUN
gujaf-198	453	10	compensation	compensation	NOUN
gujaf-198	453	11	policies	policy	NOUN
gujaf-198	453	12	.	.	PUNCT
gujaf-198	454	1	journal	journal	NOUN
gujaf-198	454	2	of	of	ADP
gujaf-198	454	3	financial	financial	ADJ
gujaf-198	454	4	economics	economic	NOUN
gujaf-198	454	5	,	,	PUNCT
gujaf-198	454	6	32(3	32(3	NUM
gujaf-198	454	7	)	)	PUNCT
gujaf-198	454	8	,	,	PUNCT
gujaf-198	454	9	263	263	NUM
gujaf-198	454	10	-	-	SYM
gujaf-198	454	11	292	292	NUM
gujaf-198	454	12	.	.	PUNCT
gujaf-198	455	1	subramaniam	subramaniam	PROPN
gujaf-198	455	2	,	,	PUNCT
gujaf-198	455	3	r.	r.	PROPN
gujaf-198	455	4	k.	k.	PROPN
gujaf-198	455	5	,	,	PUNCT
gujaf-198	455	6	&	&	CCONJ
gujaf-198	455	7	shaiban	shaiban	PROPN
gujaf-198	455	8	,	,	PUNCT
gujaf-198	455	9	m.	m.	NOUN
gujaf-198	455	10	s.	s.	PROPN
gujaf-198	455	11	(	(	PUNCT
gujaf-198	455	12	2011	2011	NUM
gujaf-198	455	13	)	)	PUNCT
gujaf-198	455	14	.	.	PUNCT
gujaf-198	456	1	investment	investment	NOUN
gujaf-198	456	2	opportunity	opportunity	NOUN
gujaf-198	456	3	set	set	NOUN
gujaf-198	456	4	and	and	CCONJ
gujaf-198	456	5	dividend	dividend	NOUN
gujaf-198	456	6	policy	policy	NOUN
gujaf-198	456	7	in	in	ADP
gujaf-198	456	8	malaysia	malaysia	PROPN
gujaf-198	456	9	:	:	PUNCT
gujaf-198	456	10	some	some	DET
gujaf-198	456	11	evidence	evidence	NOUN
gujaf-198	456	12	on	on	ADP
gujaf-198	456	13	the	the	DET
gujaf-198	456	14	role	role	NOUN
gujaf-198	456	15	of	of	ADP
gujaf-198	456	16	ethnicity	ethnicity	NOUN
gujaf-198	456	17	and	and	CCONJ
gujaf-198	456	18	family	family	NOUN
gujaf-198	456	19	control	control	NOUN
gujaf-198	456	20	.	.	PUNCT
gujaf-198	457	1	2nd	2nd	ADJ
gujaf-198	457	2	international	international	ADJ
gujaf-198	457	3	conference	conference	NOUN
gujaf-198	457	4	on	on	ADP
gujaf-198	457	5	economics	economic	NOUN
gujaf-198	457	6	,	,	PUNCT
gujaf-198	457	7	business	business	NOUN
gujaf-198	457	8	and	and	CCONJ
gujaf-198	457	9	management	management	NOUN
gujaf-198	457	10	(	(	PUNCT
gujaf-198	457	11	pp	pp	ADJ
gujaf-198	457	12	.	.	PUNCT
gujaf-198	458	1	170	170	NUM
gujaf-198	458	2	-	-	SYM
gujaf-198	458	3	177	177	NUM
gujaf-198	458	4	)	)	PUNCT
gujaf-198	458	5	.	.	PUNCT
gujaf-198	459	1	singapore	singapore	PROPN
gujaf-198	459	2	:	:	PUNCT
gujaf-198	459	3	iacsit	iacsit	PROPN
gujaf-198	459	4	press	press	PROPN
gujaf-198	459	5	.	.	PUNCT
gujaf-198	460	1	gusau	gusau	PROPN
gujaf-198	460	2	journal	journal	PROPN
gujaf-198	460	3	of	of	ADP
gujaf-198	460	4	accounting	accounting	NOUN
gujaf-198	460	5	and	and	CCONJ
gujaf-198	460	6	finance	finance	NOUN
gujaf-198	460	7	,	,	PUNCT
gujaf-198	460	8	vol	vol	NOUN
gujaf-198	460	9	.	.	PROPN
gujaf-198	460	10	4	4	NUM
gujaf-198	460	11	,	,	PUNCT
gujaf-198	460	12	issue	issue	NOUN
gujaf-198	460	13	1	1	NUM
gujaf-198	460	14	,	,	PUNCT
gujaf-198	460	15	april	april	PROPN
gujaf-198	460	16	,	,	PUNCT
gujaf-198	460	17	2023	2023	NUM
gujaf-198	460	18	34	34	NUM
gujaf-198	460	19	subramaniam	subramaniam	PROPN
gujaf-198	460	20	,	,	PUNCT
gujaf-198	460	21	r.	r.	PROPN
gujaf-198	460	22	,	,	PUNCT
gujaf-198	460	23	devi	devi	PROPN
gujaf-198	460	24	,	,	PUNCT
gujaf-198	460	25	s.	s.	PROPN
gujaf-198	460	26	s.	s.	PROPN
gujaf-198	460	27	,	,	PUNCT
gujaf-198	460	28	&	&	CCONJ
gujaf-198	460	29	marimuthu	marimuthu	NOUN
gujaf-198	460	30	,	,	PUNCT
gujaf-198	460	31	m.	m.	NOUN
gujaf-198	460	32	(	(	PUNCT
gujaf-198	460	33	2011	2011	NUM
gujaf-198	460	34	)	)	PUNCT
gujaf-198	460	35	.	.	PUNCT
gujaf-198	461	1	investment	investment	NOUN
gujaf-198	461	2	opportunity	opportunity	NOUN
gujaf-198	461	3	set	set	NOUN
gujaf-198	461	4	and	and	CCONJ
gujaf-198	461	5	dividend	dividend	NOUN
gujaf-198	461	6	policy	policy	NOUN
gujaf-198	461	7	in	in	ADP
gujaf-198	461	8	malysia	malysia	NOUN
gujaf-198	461	9	.	.	PUNCT
gujaf-198	462	1	african	african	ADJ
gujaf-198	462	2	journal	journal	PROPN
gujaf-198	462	3	of	of	ADP
gujaf-198	462	4	business	business	NOUN
gujaf-198	462	5	management	management	NOUN
gujaf-198	462	6	,	,	PUNCT
gujaf-198	462	7	5(24	5(24	NUM
gujaf-198	462	8	)	)	PUNCT
gujaf-198	462	9	,	,	PUNCT
gujaf-198	462	10	10128	10128	NUM
gujaf-198	462	11	-	-	SYM
gujaf-198	462	12	10143	10143	NUM
gujaf-198	462	13	.	.	PUNCT
gujaf-198	463	1	titman	titman	PROPN
gujaf-198	463	2	,	,	PUNCT
gujaf-198	463	3	s.	s.	PROPN
gujaf-198	463	4	,	,	PUNCT
gujaf-198	463	5	keown	keown	PROPN
gujaf-198	463	6	,	,	PUNCT
gujaf-198	463	7	a.	a.	PROPN
gujaf-198	463	8	j.	j.	PROPN
gujaf-198	463	9	,	,	PUNCT
gujaf-198	463	10	&	&	CCONJ
gujaf-198	463	11	martin	martin	PROPN
gujaf-198	463	12	,	,	PUNCT
gujaf-198	463	13	j.	j.	PROPN
gujaf-198	463	14	d.	d.	PROPN
gujaf-198	463	15	(	(	PUNCT
gujaf-198	463	16	2011	2011	NUM
gujaf-198	463	17	)	)	PUNCT
gujaf-198	463	18	.	.	PUNCT
gujaf-198	464	1	financial	financial	ADJ
gujaf-198	464	2	management	management	NOUN
gujaf-198	464	3	principles	principle	NOUN
gujaf-198	464	4	and	and	CCONJ
gujaf-198	464	5	applications	application	NOUN
gujaf-198	464	6	.	.	PUNCT
gujaf-198	465	1	new	new	PROPN
gujaf-198	465	2	jersey	jersey	PROPN
gujaf-198	465	3	:	:	PUNCT
gujaf-198	465	4	prentice	prentice	PROPN
gujaf-198	465	5	hall	hall	PROPN
gujaf-198	465	6	.	.	PUNCT
gujaf-198	466	1	yustisiana	yustisiana	PROPN
gujaf-198	466	2	,	,	PUNCT
gujaf-198	466	3	r.	r.	PROPN
gujaf-198	466	4	(	(	PUNCT
gujaf-198	466	5	2017	2017	NUM
gujaf-198	466	6	)	)	PUNCT
gujaf-198	466	7	.	.	PUNCT
gujaf-198	467	1	the	the	DET
gujaf-198	467	2	relationship	relationship	NOUN
gujaf-198	467	3	between	between	ADP
gujaf-198	467	4	dividend	dividend	NOUN
gujaf-198	467	5	policy	policy	NOUN
gujaf-198	467	6	and	and	CCONJ
gujaf-198	467	7	shareholder	shareholder	NOUN
gujaf-198	467	8	’s	’s	PART
gujaf-198	467	9	wealth	wealth	NOUN
gujaf-198	467	10	(	(	PUNCT
gujaf-198	467	11	a	a	DET
gujaf-198	467	12	case	case	NOUN
gujaf-198	467	13	study	study	NOUN
gujaf-198	467	14	at	at	ADP
gujaf-198	467	15	mining	mining	NOUN
gujaf-198	467	16	companies	company	NOUN
gujaf-198	467	17	in	in	ADP
gujaf-198	467	18	indonesia	indonesia	PROPN
gujaf-198	467	19	)	)	PUNCT
gujaf-198	467	20	.	.	PUNCT
gujaf-198	468	1	iosr	iosr	ADJ
gujaf-198	468	2	journal	journal	PROPN
gujaf-198	468	3	of	of	ADP
gujaf-198	468	4	business	business	NOUN
gujaf-198	468	5	and	and	CCONJ
gujaf-198	468	6	management	management	NOUN
gujaf-198	468	7	(	(	PUNCT
gujaf-198	468	8	iosr	iosr	NOUN
gujaf-198	468	9	-	-	PUNCT
gujaf-198	468	10	jbmb	jbmb	NOUN
gujaf-198	468	11	)	)	PUNCT
gujaf-198	468	12	,	,	PUNCT
gujaf-198	468	13	19(2	19(2	NUM
gujaf-198	468	14	)	)	PUNCT
gujaf-198	468	15	,	,	PUNCT
gujaf-198	468	16	53	53	NUM
gujaf-198	468	17	-	-	SYM
gujaf-198	468	18	57	57	NUM
gujaf-198	468	19	.	.	PUNCT
gujaf-198	469	1	www.iosrjournals.org	www.iosrjournals.org	NUM
gujaf-198	469	2	.	.	PUNCT
gujaf-198	470	1	zainuddin	zainuddin	PROPN
gujaf-198	470	2	,	,	PUNCT
gujaf-198	470	3	f.	f.	PROPN
gujaf-198	470	4	,	,	PUNCT
gujaf-198	470	5	wayudi	wayudi	PROPN
gujaf-198	470	6	,	,	PUNCT
gujaf-198	470	7	s.	s.	PROPN
gujaf-198	470	8	,	,	PUNCT
gujaf-198	470	9	&	&	CCONJ
gujaf-198	470	10	muharam	muharam	PROPN
gujaf-198	470	11	,	,	PUNCT
gujaf-198	470	12	h.	h.	PROPN
gujaf-198	470	13	(	(	PUNCT
gujaf-198	470	14	2021	2021	NUM
gujaf-198	470	15	)	)	PUNCT
gujaf-198	470	16	.	.	PUNCT
gujaf-198	471	1	ownership	ownership	NOUN
gujaf-198	471	2	concentration	concentration	NOUN
gujaf-198	471	3	,	,	PUNCT
gujaf-198	471	4	investment	investment	NOUN
gujaf-198	471	5	opportunity	opportunity	NOUN
gujaf-198	471	6	,	,	PUNCT
gujaf-198	471	7	operational	operational	ADJ
gujaf-198	471	8	efficiency	efficiency	NOUN
gujaf-198	471	9	,	,	PUNCT
gujaf-198	471	10	and	and	CCONJ
gujaf-198	471	11	firm	firm	ADJ
gujaf-198	471	12	value	value	NOUN
gujaf-198	471	13	in	in	ADP
gujaf-198	471	14	indonesian	indonesian	ADJ
gujaf-198	471	15	banking	banking	NOUN
gujaf-198	471	16	industry	industry	NOUN
gujaf-198	471	17	.	.	PUNCT
gujaf-198	472	1	journal	journal	PROPN
gujaf-198	472	2	of	of	ADP
gujaf-198	472	3	management	management	NOUN
gujaf-198	472	4	information	information	NOUN
gujaf-198	472	5	and	and	CCONJ
gujaf-198	472	6	decision	decision	NOUN
gujaf-198	472	7	sciences	science	NOUN
gujaf-198	472	8	,	,	PUNCT
gujaf-198	472	9	24(4	24(4	NUM
gujaf-198	472	10	)	)	PUNCT
gujaf-198	472	11	,	,	PUNCT
gujaf-198	472	12	1	1	NUM
gujaf-198	472	13	-	-	SYM
gujaf-198	472	14	10	10	NUM
gujaf-198	472	15	.	.	PUNCT