id	sid	tid	token	lemma	pos
gujaf-207	1	1	gusau	gusau	PROPN
gujaf-207	1	2	journal	journal	NOUN
gujaf-207	1	3	of	of	ADP
gujaf-207	1	4	accounting	accounting	NOUN
gujaf-207	1	5	and	and	CCONJ
gujaf-207	1	6	finance	finance	NOUN
gujaf-207	1	7	(	(	PUNCT
gujaf-207	1	8	gujaf	gujaf	NOUN
gujaf-207	1	9	)	)	PUNCT
gujaf-207	1	10	vol	vol	NOUN
gujaf-207	1	11	.	.	NOUN
gujaf-207	1	12	4	4	NUM
gujaf-207	1	13	issue	issue	NOUN
gujaf-207	1	14	1	1	NUM
gujaf-207	1	15	,	,	PUNCT
gujaf-207	1	16	april	april	PROPN
gujaf-207	1	17	,	,	PUNCT
gujaf-207	1	18	2023	2023	NUM
gujaf-207	1	19	issn	issn	X
gujaf-207	1	20	:	:	PUNCT
gujaf-207	1	21	2756	2756	NUM
gujaf-207	1	22	-	-	PUNCT
gujaf-207	1	23	665x	665x	NOUN
gujaf-207	1	24	a	a	DET
gujaf-207	1	25	publication	publication	NOUN
gujaf-207	1	26	of	of	ADP
gujaf-207	1	27	department	department	NOUN
gujaf-207	1	28	of	of	ADP
gujaf-207	1	29	accounting	accounting	NOUN
gujaf-207	1	30	and	and	CCONJ
gujaf-207	1	31	finance	finance	NOUN
gujaf-207	1	32	,	,	PUNCT
gujaf-207	1	33	faculty	faculty	NOUN
gujaf-207	1	34	of	of	ADP
gujaf-207	1	35	management	management	NOUN
gujaf-207	1	36	and	and	CCONJ
gujaf-207	1	37	social	social	ADJ
gujaf-207	1	38	sciences	science	NOUN
gujaf-207	1	39	,	,	PUNCT
gujaf-207	1	40	federal	federal	ADJ
gujaf-207	1	41	university	university	NOUN
gujaf-207	1	42	gusau	gusau	NOUN
gujaf-207	1	43	,	,	PUNCT
gujaf-207	1	44	zamfara	zamfara	PROPN
gujaf-207	1	45	state	state	PROPN
gujaf-207	1	46	-nigeria	-nigeria	PROPN
gujaf-207	1	47	gusau	gusau	ADJ
gujaf-207	1	48	journal	journal	NOUN
gujaf-207	1	49	of	of	ADP
gujaf-207	1	50	accounting	accounting	NOUN
gujaf-207	1	51	and	and	CCONJ
gujaf-207	1	52	finance	finance	NOUN
gujaf-207	1	53	,	,	PUNCT
gujaf-207	1	54	vol	vol	NOUN
gujaf-207	1	55	.	.	PROPN
gujaf-207	1	56	4	4	NUM
gujaf-207	1	57	,	,	PUNCT
gujaf-207	1	58	issue	issue	NOUN
gujaf-207	1	59	1	1	NUM
gujaf-207	1	60	,	,	PUNCT
gujaf-207	1	61	april	april	PROPN
gujaf-207	1	62	,	,	PUNCT
gujaf-207	1	63	2023	2023	NUM
gujaf-207	1	64	ii	ii	NUM
gujaf-207	1	65	©	©	PROPN
gujaf-207	1	66	department	department	PROPN
gujaf-207	1	67	of	of	ADP
gujaf-207	1	68	accounting	accounting	NOUN
gujaf-207	1	69	and	and	CCONJ
gujaf-207	1	70	finance	finance	NOUN
gujaf-207	1	71	vol	vol	NOUN
gujaf-207	1	72	.	.	PROPN
gujaf-207	1	73	4	4	NUM
gujaf-207	1	74	issue	issue	NOUN
gujaf-207	1	75	1	1	NUM
gujaf-207	1	76	april	april	PROPN
gujaf-207	1	77	,	,	PUNCT
gujaf-207	1	78	2023	2023	NUM
gujaf-207	1	79	issn	issn	X
gujaf-207	1	80	:	:	PUNCT
gujaf-207	1	81	2756	2756	NUM
gujaf-207	1	82	-	-	PUNCT
gujaf-207	1	83	665x	665x	NOUN
gujaf-207	1	84	a	a	DET
gujaf-207	1	85	publication	publication	NOUN
gujaf-207	1	86	of	of	ADP
gujaf-207	1	87	department	department	NOUN
gujaf-207	1	88	of	of	ADP
gujaf-207	1	89	accounting	accounting	NOUN
gujaf-207	1	90	and	and	CCONJ
gujaf-207	1	91	finance	finance	NOUN
gujaf-207	1	92	,	,	PUNCT
gujaf-207	1	93	faculty	faculty	NOUN
gujaf-207	1	94	of	of	ADP
gujaf-207	1	95	management	management	NOUN
gujaf-207	1	96	and	and	CCONJ
gujaf-207	1	97	social	social	ADJ
gujaf-207	1	98	sciences	science	NOUN
gujaf-207	1	99	,	,	PUNCT
gujaf-207	1	100	federal	federal	ADJ
gujaf-207	1	101	university	university	NOUN
gujaf-207	1	102	gusau	gusau	NOUN
gujaf-207	1	103	,	,	PUNCT
gujaf-207	1	104	zamfara	zamfara	PROPN
gujaf-207	1	105	state	state	NOUN
gujaf-207	1	106	-nigeria	-nigeria	PROPN
gujaf-207	1	107	all	all	DET
gujaf-207	1	108	rights	right	NOUN
gujaf-207	1	109	reserved	reserve	VERB
gujaf-207	1	110	except	except	SCONJ
gujaf-207	1	111	for	for	ADP
gujaf-207	1	112	academic	academic	ADJ
gujaf-207	1	113	purposes	purpose	NOUN
gujaf-207	1	114	no	no	DET
gujaf-207	1	115	part	part	NOUN
gujaf-207	1	116	or	or	CCONJ
gujaf-207	1	117	whole	whole	NOUN
gujaf-207	1	118	of	of	ADP
gujaf-207	1	119	this	this	DET
gujaf-207	1	120	publication	publication	NOUN
gujaf-207	1	121	is	be	AUX
gujaf-207	1	122	allowed	allow	VERB
gujaf-207	1	123	to	to	PART
gujaf-207	1	124	be	be	AUX
gujaf-207	1	125	reproduced	reproduce	VERB
gujaf-207	1	126	,	,	PUNCT
gujaf-207	1	127	stored	store	VERB
gujaf-207	1	128	in	in	ADP
gujaf-207	1	129	a	a	DET
gujaf-207	1	130	retrieval	retrieval	NOUN
gujaf-207	1	131	system	system	NOUN
gujaf-207	1	132	or	or	CCONJ
gujaf-207	1	133	transmitted	transmit	VERB
gujaf-207	1	134	in	in	ADP
gujaf-207	1	135	any	any	DET
gujaf-207	1	136	form	form	NOUN
gujaf-207	1	137	or	or	CCONJ
gujaf-207	1	138	by	by	ADP
gujaf-207	1	139	any	any	DET
gujaf-207	1	140	means	mean	NOUN
gujaf-207	1	141	be	be	AUX
gujaf-207	1	142	it	it	PRON
gujaf-207	1	143	mechanical	mechanical	ADJ
gujaf-207	1	144	,	,	PUNCT
gujaf-207	1	145	electrical	electrical	ADJ
gujaf-207	1	146	,	,	PUNCT
gujaf-207	1	147	photocopying	photocopying	NOUN
gujaf-207	1	148	,	,	PUNCT
gujaf-207	1	149	recording	recording	NOUN
gujaf-207	1	150	or	or	CCONJ
gujaf-207	1	151	otherwise	otherwise	ADV
gujaf-207	1	152	,	,	PUNCT
gujaf-207	1	153	without	without	ADP
gujaf-207	1	154	prior	prior	ADJ
gujaf-207	1	155	permission	permission	NOUN
gujaf-207	1	156	of	of	ADP
gujaf-207	1	157	the	the	DET
gujaf-207	1	158	copyright	copyright	NOUN
gujaf-207	1	159	owner	owner	NOUN
gujaf-207	1	160	.	.	PUNCT
gujaf-207	2	1	published	publish	VERB
gujaf-207	2	2	and	and	CCONJ
gujaf-207	2	3	printed	print	VERB
gujaf-207	2	4	by	by	ADP
gujaf-207	2	5	:	:	PUNCT
gujaf-207	2	6	ahmadu	ahmadu	PROPN
gujaf-207	2	7	bello	bello	PROPN
gujaf-207	2	8	university	university	PROPN
gujaf-207	2	9	press	press	NOUN
gujaf-207	2	10	limited	limit	VERB
gujaf-207	2	11	,	,	PUNCT
gujaf-207	2	12	zaria	zaria	PROPN
gujaf-207	2	13	kaduna	kaduna	PROPN
gujaf-207	2	14	state	state	PROPN
gujaf-207	2	15	,	,	PUNCT
gujaf-207	2	16	nigeria	nigeria	PROPN
gujaf-207	2	17	.	.	PUNCT
gujaf-207	3	1	tel	tel	ADP
gujaf-207	3	2	:	:	PUNCT
gujaf-207	3	3	08065949711	08065949711	NUM
gujaf-207	3	4	,	,	PUNCT
gujaf-207	3	5	069	069	NUM
gujaf-207	3	6	-	-	SYM
gujaf-207	3	7	879121	879121	NUM
gujaf-207	3	8	e	e	NOUN
gujaf-207	3	9	-	-	NOUN
gujaf-207	3	10	mail	mail	NOUN
gujaf-207	3	11	:	:	PUNCT
gujaf-207	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-207	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-207	4	1	website	website	NOUN
gujaf-207	4	2	:	:	PUNCT
gujaf-207	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-207	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-207	4	5	gusau	gusau	PROPN
gujaf-207	4	6	journal	journal	PROPN
gujaf-207	4	7	of	of	ADP
gujaf-207	4	8	accounting	accounting	NOUN
gujaf-207	4	9	and	and	CCONJ
gujaf-207	4	10	finance	finance	NOUN
gujaf-207	4	11	,	,	PUNCT
gujaf-207	4	12	vol	vol	NOUN
gujaf-207	4	13	.	.	PROPN
gujaf-207	4	14	4	4	NUM
gujaf-207	4	15	,	,	PUNCT
gujaf-207	4	16	issue	issue	NOUN
gujaf-207	4	17	1	1	NUM
gujaf-207	4	18	,	,	PUNCT
gujaf-207	4	19	april	april	PROPN
gujaf-207	4	20	,	,	PUNCT
gujaf-207	4	21	2023	2023	NUM
gujaf-207	4	22	iii	iii	NUM
gujaf-207	4	23	editorial	editorial	PROPN
gujaf-207	4	24	board	board	NOUN
gujaf-207	4	25	editor	editor	NOUN
gujaf-207	4	26	-	-	PUNCT
gujaf-207	4	27	in	in	ADP
gujaf-207	4	28	-	-	PUNCT
gujaf-207	4	29	chief	chief	NOUN
gujaf-207	4	30	:	:	PUNCT
gujaf-207	4	31	prof	prof	PROPN
gujaf-207	4	32	.	.	PUNCT
gujaf-207	4	33	shehu	shehu	PROPN
gujaf-207	5	1	usman	usman	PROPN
gujaf-207	5	2	hassan	hassan	PROPN
gujaf-207	5	3	department	department	PROPN
gujaf-207	5	4	of	of	ADP
gujaf-207	5	5	accounting	accounting	PROPN
gujaf-207	5	6	,	,	PUNCT
gujaf-207	5	7	federal	federal	ADJ
gujaf-207	5	8	university	university	PROPN
gujaf-207	5	9	of	of	ADP
gujaf-207	5	10	kashere	kashere	PROPN
gujaf-207	5	11	,	,	PUNCT
gujaf-207	5	12	gombe	gombe	ADJ
gujaf-207	5	13	state	state	NOUN
gujaf-207	5	14	.	.	PUNCT
gujaf-207	6	1	associate	associate	NOUN
gujaf-207	6	2	editor	editor	NOUN
gujaf-207	6	3	:	:	PUNCT
gujaf-207	6	4	dr	dr	PROPN
gujaf-207	6	5	.	.	PROPN
gujaf-207	6	6	muhammad	muhammad	PROPN
gujaf-207	6	7	mustapha	mustapha	PROPN
gujaf-207	6	8	bagudo	bagudo	PROPN
gujaf-207	6	9	department	department	PROPN
gujaf-207	6	10	of	of	ADP
gujaf-207	6	11	accounting	accounting	PROPN
gujaf-207	6	12	,	,	PUNCT
gujaf-207	6	13	ahmadu	ahmadu	PROPN
gujaf-207	6	14	bello	bello	PROPN
gujaf-207	6	15	university	university	PROPN
gujaf-207	6	16	zaria	zaria	PROPN
gujaf-207	6	17	,	,	PUNCT
gujaf-207	6	18	kaduna	kaduna	PROPN
gujaf-207	6	19	state	state	PROPN
gujaf-207	6	20	.	.	PUNCT
gujaf-207	7	1	managing	manage	VERB
gujaf-207	7	2	editor	editor	NOUN
gujaf-207	7	3	:	:	PUNCT
gujaf-207	7	4	umar	umar	PROPN
gujaf-207	7	5	farouk	farouk	PROPN
gujaf-207	7	6	abdulkarim	abdulkarim	PROPN
gujaf-207	7	7	department	department	PROPN
gujaf-207	7	8	of	of	ADP
gujaf-207	7	9	accounting	accounting	NOUN
gujaf-207	7	10	and	and	CCONJ
gujaf-207	7	11	finance	finance	NOUN
gujaf-207	7	12	,	,	PUNCT
gujaf-207	7	13	federal	federal	ADJ
gujaf-207	7	14	university	university	NOUN
gujaf-207	7	15	gusau	gusau	PROPN
gujaf-207	7	16	,	,	PUNCT
gujaf-207	7	17	zamfara	zamfara	PROPN
gujaf-207	7	18	state	state	PROPN
gujaf-207	7	19	.	.	PUNCT
gujaf-207	8	1	editorial	editorial	PROPN
gujaf-207	8	2	board	board	NOUN
gujaf-207	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-207	8	4	modu	modu	PROPN
gujaf-207	8	5	kumshe	kumshe	PROPN
gujaf-207	8	6	department	department	PROPN
gujaf-207	8	7	of	of	ADP
gujaf-207	8	8	accounting	accounting	PROPN
gujaf-207	8	9	,	,	PUNCT
gujaf-207	8	10	university	university	NOUN
gujaf-207	8	11	of	of	ADP
gujaf-207	8	12	maiduguri	maiduguri	PROPN
gujaf-207	8	13	,	,	PUNCT
gujaf-207	8	14	borno	borno	PROPN
gujaf-207	8	15	state	state	PROPN
gujaf-207	8	16	.	.	PUNCT
gujaf-207	9	1	prof	prof	PROPN
gujaf-207	9	2	ugochukwu	ugochukwu	PROPN
gujaf-207	9	3	c.	c.	PROPN
gujaf-207	9	4	nzewi	nzewi	VERB
gujaf-207	9	5	department	department	PROPN
gujaf-207	9	6	of	of	ADP
gujaf-207	9	7	accounting	accounting	PROPN
gujaf-207	9	8	,	,	PUNCT
gujaf-207	9	9	paul	paul	PROPN
gujaf-207	9	10	university	university	PROPN
gujaf-207	9	11	awka	awka	NOUN
gujaf-207	9	12	,	,	PUNCT
gujaf-207	9	13	anambra	anambra	PROPN
gujaf-207	9	14	state	state	PROPN
gujaf-207	9	15	.	.	PUNCT
gujaf-207	10	1	prof	prof	PROPN
gujaf-207	10	2	kabir	kabir	PROPN
gujaf-207	10	3	tahir	tahir	PROPN
gujaf-207	10	4	hamid	hamid	PROPN
gujaf-207	10	5	department	department	PROPN
gujaf-207	10	6	of	of	ADP
gujaf-207	10	7	accounting	accounting	PROPN
gujaf-207	10	8	,	,	PUNCT
gujaf-207	10	9	bayero	bayero	PROPN
gujaf-207	10	10	university	university	PROPN
gujaf-207	10	11	,	,	PUNCT
gujaf-207	10	12	kano	kano	PROPN
gujaf-207	10	13	,	,	PUNCT
gujaf-207	10	14	kano	kano	PROPN
gujaf-207	10	15	state	state	PROPN
gujaf-207	10	16	.	.	PUNCT
gujaf-207	11	1	prof	prof	PROPN
gujaf-207	11	2	.	.	PUNCT
gujaf-207	12	1	ekoja	ekoja	PROPN
gujaf-207	12	2	b.	b.	PROPN
gujaf-207	12	3	ekoja	ekoja	PROPN
gujaf-207	12	4	department	department	PROPN
gujaf-207	12	5	of	of	ADP
gujaf-207	12	6	accounting	accounting	PROPN
gujaf-207	12	7	,	,	PUNCT
gujaf-207	12	8	university	university	PROPN
gujaf-207	12	9	of	of	ADP
gujaf-207	12	10	jos	jos	PROPN
gujaf-207	12	11	.	.	PROPN
gujaf-207	12	12	prof	prof	PROPN
gujaf-207	12	13	.	.	PUNCT
gujaf-207	13	1	clifford	clifford	PROPN
gujaf-207	13	2	ofurum	ofurum	PROPN
gujaf-207	13	3	department	department	PROPN
gujaf-207	13	4	of	of	ADP
gujaf-207	13	5	accounting	accounting	PROPN
gujaf-207	13	6	,	,	PUNCT
gujaf-207	13	7	university	university	NOUN
gujaf-207	13	8	of	of	ADP
gujaf-207	13	9	portharcourt	portharcourt	PROPN
gujaf-207	13	10	,	,	PUNCT
gujaf-207	13	11	rivers	river	NOUN
gujaf-207	13	12	state	state	PROPN
gujaf-207	13	13	.	.	PUNCT
gujaf-207	14	1	prof	prof	PROPN
gujaf-207	14	2	.	.	PUNCT
gujaf-207	15	1	ahmad	ahmad	PROPN
gujaf-207	15	2	bello	bello	PROPN
gujaf-207	15	3	dogarawa	dogarawa	PROPN
gujaf-207	15	4	department	department	PROPN
gujaf-207	15	5	of	of	ADP
gujaf-207	15	6	accounting	accounting	NOUN
gujaf-207	15	7	,	,	PUNCT
gujaf-207	15	8	ahmadu	ahmadu	PROPN
gujaf-207	15	9	bello	bello	PROPN
gujaf-207	15	10	university	university	PROPN
gujaf-207	15	11	zaria	zaria	PROPN
gujaf-207	15	12	.	.	PUNCT
gujaf-207	16	1	prof	prof	PROPN
gujaf-207	16	2	.	.	PUNCT
gujaf-207	17	1	yusuf	yusuf	PROPN
gujaf-207	17	2	.	.	PUNCT
gujaf-207	18	1	b.	b.	PROPN
gujaf-207	18	2	rahman	rahman	PROPN
gujaf-207	18	3	department	department	PROPN
gujaf-207	18	4	of	of	ADP
gujaf-207	18	5	accounting	accounting	PROPN
gujaf-207	18	6	,	,	PUNCT
gujaf-207	18	7	lagos	lagos	NOUN
gujaf-207	18	8	state	state	PROPN
gujaf-207	18	9	university	university	PROPN
gujaf-207	18	10	,	,	PUNCT
gujaf-207	18	11	lagos	lagos	NOUN
gujaf-207	18	12	state	state	NOUN
gujaf-207	18	13	.	.	PUNCT
gujaf-207	19	1	gusau	gusau	PROPN
gujaf-207	19	2	journal	journal	PROPN
gujaf-207	19	3	of	of	ADP
gujaf-207	19	4	accounting	accounting	NOUN
gujaf-207	19	5	and	and	CCONJ
gujaf-207	19	6	finance	finance	NOUN
gujaf-207	19	7	,	,	PUNCT
gujaf-207	19	8	vol	vol	NOUN
gujaf-207	19	9	.	.	PROPN
gujaf-207	19	10	4	4	NUM
gujaf-207	19	11	,	,	PUNCT
gujaf-207	19	12	issue	issue	NOUN
gujaf-207	19	13	1	1	NUM
gujaf-207	19	14	,	,	PUNCT
gujaf-207	19	15	april	april	PROPN
gujaf-207	19	16	,	,	PUNCT
gujaf-207	19	17	2023	2023	NUM
gujaf-207	19	18	iv	iv	NUM
gujaf-207	19	19	prof	prof	NOUN
gujaf-207	19	20	.	.	PUNCT
gujaf-207	20	1	suleiman	suleiman	PROPN
gujaf-207	20	2	a.	a.	PROPN
gujaf-207	20	3	s.	s.	PROPN
gujaf-207	20	4	aruwa	aruwa	PROPN
gujaf-207	20	5	department	department	PROPN
gujaf-207	20	6	of	of	ADP
gujaf-207	20	7	accounting	accounting	PROPN
gujaf-207	20	8	,	,	PUNCT
gujaf-207	20	9	nasarawa	nasarawa	PROPN
gujaf-207	20	10	state	state	PROPN
gujaf-207	20	11	university	university	PROPN
gujaf-207	20	12	,	,	PUNCT
gujaf-207	20	13	keffi	keffi	PROPN
gujaf-207	20	14	,	,	PUNCT
gujaf-207	20	15	nasarawa	nasarawa	PROPN
gujaf-207	20	16	state	state	PROPN
gujaf-207	20	17	.	.	PUNCT
gujaf-207	21	1	prof	prof	PROPN
gujaf-207	21	2	.	.	PUNCT
gujaf-207	22	1	muhammad	muhammad	PROPN
gujaf-207	22	2	junaidu	junaidu	PROPN
gujaf-207	22	3	kurawa	kurawa	PROPN
gujaf-207	22	4	department	department	PROPN
gujaf-207	22	5	of	of	ADP
gujaf-207	22	6	accounting	accounting	PROPN
gujaf-207	22	7	,	,	PUNCT
gujaf-207	22	8	bayero	bayero	PROPN
gujaf-207	22	9	university	university	PROPN
gujaf-207	22	10	kano	kano	PROPN
gujaf-207	22	11	,	,	PUNCT
gujaf-207	22	12	kano	kano	PROPN
gujaf-207	22	13	state	state	PROPN
gujaf-207	22	14	.	.	PUNCT
gujaf-207	23	1	prof	prof	PROPN
gujaf-207	23	2	.	.	PUNCT
gujaf-207	24	1	muhammad	muhammad	PROPN
gujaf-207	24	2	habibu	habibu	ADJ
gujaf-207	24	3	sabari	sabari	PROPN
gujaf-207	24	4	department	department	PROPN
gujaf-207	24	5	of	of	ADP
gujaf-207	24	6	accounting	accounting	NOUN
gujaf-207	24	7	,	,	PUNCT
gujaf-207	24	8	ahmadu	ahmadu	PROPN
gujaf-207	24	9	bello	bello	PROPN
gujaf-207	24	10	university	university	PROPN
gujaf-207	24	11	,	,	PUNCT
gujaf-207	24	12	zaria	zaria	PROPN
gujaf-207	24	13	.	.	PUNCT
gujaf-207	24	14	prof	prof	PROPN
gujaf-207	24	15	.	.	PUNCT
gujaf-207	25	1	okpanachi	okpanachi	PROPN
gujaf-207	25	2	joshua	joshua	PROPN
gujaf-207	25	3	department	department	PROPN
gujaf-207	25	4	of	of	ADP
gujaf-207	25	5	accounting	accounting	NOUN
gujaf-207	25	6	and	and	CCONJ
gujaf-207	25	7	management	management	NOUN
gujaf-207	25	8	,	,	PUNCT
gujaf-207	25	9	nigerian	nigerian	ADJ
gujaf-207	25	10	defence	defence	PROPN
gujaf-207	25	11	academy	academy	PROPN
gujaf-207	25	12	,	,	PUNCT
gujaf-207	25	13	kaduna	kaduna	PROPN
gujaf-207	25	14	.	.	PROPN
gujaf-207	25	15	prof	prof	PROPN
gujaf-207	25	16	.	.	PUNCT
gujaf-207	26	1	hassan	hassan	PROPN
gujaf-207	26	2	ibrahim	ibrahim	PROPN
gujaf-207	26	3	department	department	PROPN
gujaf-207	26	4	of	of	ADP
gujaf-207	26	5	accounting	accounting	PROPN
gujaf-207	26	6	,	,	PUNCT
gujaf-207	26	7	ibb	ibb	NOUN
gujaf-207	26	8	university	university	NOUN
gujaf-207	26	9	,	,	PUNCT
gujaf-207	26	10	lapai	lapai	NOUN
gujaf-207	26	11	,	,	PUNCT
gujaf-207	26	12	niger	niger	NOUN
gujaf-207	26	13	state	state	NOUN
gujaf-207	26	14	.	.	PUNCT
gujaf-207	27	1	prof	prof	PROPN
gujaf-207	27	2	.	.	PUNCT
gujaf-207	28	1	ifeoma	ifeoma	PROPN
gujaf-207	28	2	mary	mary	PROPN
gujaf-207	28	3	okwo	okwo	PROPN
gujaf-207	28	4	department	department	PROPN
gujaf-207	28	5	of	of	ADP
gujaf-207	28	6	accounting	accounting	PROPN
gujaf-207	28	7	,	,	PUNCT
gujaf-207	28	8	enugu	enugu	PROPN
gujaf-207	28	9	state	state	PROPN
gujaf-207	28	10	university	university	PROPN
gujaf-207	28	11	of	of	ADP
gujaf-207	28	12	science	science	NOUN
gujaf-207	28	13	and	and	CCONJ
gujaf-207	28	14	technology	technology	NOUN
gujaf-207	28	15	,	,	PUNCT
gujaf-207	28	16	enugu	enugu	PROPN
gujaf-207	28	17	state	state	PROPN
gujaf-207	28	18	.	.	PUNCT
gujaf-207	29	1	prof	prof	PROPN
gujaf-207	29	2	.	.	PROPN
gujaf-207	30	1	aminu	aminu	PROPN
gujaf-207	30	2	isah	isah	PROPN
gujaf-207	30	3	department	department	PROPN
gujaf-207	30	4	of	of	ADP
gujaf-207	30	5	accounting	accounting	PROPN
gujaf-207	30	6	,	,	PUNCT
gujaf-207	30	7	bayero	bayero	PROPN
gujaf-207	30	8	university	university	PROPN
gujaf-207	30	9	,	,	PUNCT
gujaf-207	30	10	kano	kano	PROPN
gujaf-207	30	11	,	,	PUNCT
gujaf-207	30	12	kano	kano	PROPN
gujaf-207	30	13	state	state	PROPN
gujaf-207	30	14	.	.	PUNCT
gujaf-207	31	1	prof	prof	PROPN
gujaf-207	31	2	.	.	PUNCT
gujaf-207	32	1	ahmadu	ahmadu	PROPN
gujaf-207	32	2	bello	bello	PROPN
gujaf-207	32	3	department	department	PROPN
gujaf-207	32	4	of	of	ADP
gujaf-207	32	5	accounting	accounting	NOUN
gujaf-207	32	6	,	,	PUNCT
gujaf-207	32	7	ahmadu	ahmadu	PROPN
gujaf-207	32	8	bello	bello	PROPN
gujaf-207	32	9	university	university	PROPN
gujaf-207	32	10	,	,	PUNCT
gujaf-207	32	11	zaria	zaria	PROPN
gujaf-207	32	12	.	.	PUNCT
gujaf-207	33	1	prof	prof	PROPN
gujaf-207	33	2	.	.	PUNCT
gujaf-207	34	1	musa	musa	PROPN
gujaf-207	34	2	yelwa	yelwa	PROPN
gujaf-207	34	3	abubakar	abubakar	PROPN
gujaf-207	34	4	department	department	PROPN
gujaf-207	34	5	of	of	ADP
gujaf-207	34	6	accounting	accounting	PROPN
gujaf-207	34	7	,	,	PUNCT
gujaf-207	34	8	usmanu	usmanu	PROPN
gujaf-207	34	9	danfodiyo	danfodiyo	PROPN
gujaf-207	34	10	university	university	PROPN
gujaf-207	34	11	,	,	PUNCT
gujaf-207	34	12	sokoto	sokoto	PROPN
gujaf-207	34	13	state	state	PROPN
gujaf-207	34	14	.	.	PUNCT
gujaf-207	35	1	prof	prof	PROPN
gujaf-207	35	2	.	.	PUNCT
gujaf-207	36	1	salisu	salisu	PROPN
gujaf-207	36	2	abubakar	abubakar	PROPN
gujaf-207	36	3	department	department	PROPN
gujaf-207	36	4	of	of	ADP
gujaf-207	36	5	accounting	accounting	NOUN
gujaf-207	36	6	,	,	PUNCT
gujaf-207	36	7	ahmadu	ahmadu	PROPN
gujaf-207	36	8	bello	bello	PROPN
gujaf-207	36	9	university	university	PROPN
gujaf-207	36	10	zaria	zaria	PROPN
gujaf-207	36	11	,	,	PUNCT
gujaf-207	36	12	kaduna	kaduna	PROPN
gujaf-207	36	13	state	state	PROPN
gujaf-207	36	14	.	.	PUNCT
gujaf-207	37	1	dr	dr	PROPN
gujaf-207	37	2	.	.	PROPN
gujaf-207	37	3	isaq	isaq	PROPN
gujaf-207	37	4	alhaji	alhaji	PROPN
gujaf-207	37	5	samaila	samaila	PROPN
gujaf-207	37	6	department	department	PROPN
gujaf-207	37	7	of	of	ADP
gujaf-207	37	8	accounting	accounting	PROPN
gujaf-207	37	9	,	,	PUNCT
gujaf-207	37	10	bayero	bayero	PROPN
gujaf-207	37	11	university	university	NOUN
gujaf-207	37	12	,	,	PUNCT
gujaf-207	37	13	kano	kano	PROPN
gujaf-207	37	14	state	state	PROPN
gujaf-207	37	15	.	.	PUNCT
gujaf-207	38	1	dr	dr	PROPN
gujaf-207	38	2	.	.	PROPN
gujaf-207	38	3	fatima	fatima	PROPN
gujaf-207	38	4	alfa	alfa	PROPN
gujaf-207	38	5	department	department	PROPN
gujaf-207	38	6	of	of	ADP
gujaf-207	38	7	accounting	accounting	PROPN
gujaf-207	38	8	,	,	PUNCT
gujaf-207	38	9	university	university	NOUN
gujaf-207	38	10	of	of	ADP
gujaf-207	38	11	maiduguri	maiduguri	PROPN
gujaf-207	38	12	,	,	PUNCT
gujaf-207	38	13	borno	borno	PROPN
gujaf-207	38	14	state	state	PROPN
gujaf-207	38	15	.	.	PUNCT
gujaf-207	39	1	dr	dr	PROPN
gujaf-207	39	2	.	.	PROPN
gujaf-207	39	3	sunusi	sunusi	PROPN
gujaf-207	39	4	sa'ad	sa'ad	PROPN
gujaf-207	39	5	ahmad	ahmad	PROPN
gujaf-207	39	6	department	department	PROPN
gujaf-207	39	7	of	of	ADP
gujaf-207	39	8	accounting	accounting	PROPN
gujaf-207	39	9	,	,	PUNCT
gujaf-207	39	10	federal	federal	ADJ
gujaf-207	39	11	university	university	NOUN
gujaf-207	39	12	dutse	dutse	NOUN
gujaf-207	39	13	,	,	PUNCT
gujaf-207	39	14	jigawa	jigawa	PROPN
gujaf-207	39	15	state	state	PROPN
gujaf-207	39	16	.	.	PUNCT
gujaf-207	40	1	gusau	gusau	PROPN
gujaf-207	40	2	journal	journal	PROPN
gujaf-207	40	3	of	of	ADP
gujaf-207	40	4	accounting	accounting	NOUN
gujaf-207	40	5	and	and	CCONJ
gujaf-207	40	6	finance	finance	NOUN
gujaf-207	40	7	,	,	PUNCT
gujaf-207	40	8	vol	vol	NOUN
gujaf-207	40	9	.	.	PROPN
gujaf-207	40	10	4	4	NUM
gujaf-207	40	11	,	,	PUNCT
gujaf-207	40	12	issue	issue	NOUN
gujaf-207	40	13	1	1	NUM
gujaf-207	40	14	,	,	PUNCT
gujaf-207	40	15	april	april	PROPN
gujaf-207	40	16	,	,	PUNCT
gujaf-207	40	17	2023	2023	NUM
gujaf-207	40	18	v	v	NUM
gujaf-207	40	19	dr	dr	PROPN
gujaf-207	40	20	.	.	PROPN
gujaf-207	40	21	nasiru	nasiru	PROPN
gujaf-207	40	22	a.	a.	PROPN
gujaf-207	40	23	ka’oje	ka’oje	PROPN
gujaf-207	40	24	department	department	PROPN
gujaf-207	40	25	of	of	ADP
gujaf-207	40	26	accounting	accounting	PROPN
gujaf-207	40	27	,	,	PUNCT
gujaf-207	40	28	usmanu	usmanu	PROPN
gujaf-207	40	29	danfodiyo	danfodiyo	PROPN
gujaf-207	40	30	university	university	PROPN
gujaf-207	40	31	sokoto	sokoto	PROPN
gujaf-207	40	32	state	state	PROPN
gujaf-207	40	33	.	.	PUNCT
gujaf-207	41	1	dr	dr	PROPN
gujaf-207	41	2	.	.	PROPN
gujaf-207	41	3	aminu	aminu	PROPN
gujaf-207	41	4	abdullahi	abdullahi	PROPN
gujaf-207	41	5	department	department	PROPN
gujaf-207	41	6	of	of	ADP
gujaf-207	41	7	accounting	accounting	PROPN
gujaf-207	41	8	,	,	PUNCT
gujaf-207	41	9	usmanu	usmanu	PROPN
gujaf-207	41	10	danfodiyo	danfodiyo	PROPN
gujaf-207	41	11	university	university	PROPN
gujaf-207	41	12	sokoto	sokoto	PROPN
gujaf-207	41	13	,	,	PUNCT
gujaf-207	41	14	state	state	PROPN
gujaf-207	41	15	.	.	PUNCT
gujaf-207	42	1	dr	dr	PROPN
gujaf-207	42	2	.	.	PROPN
gujaf-207	42	3	onipe	onipe	PROPN
gujaf-207	42	4	adebenege	adebenege	PROPN
gujaf-207	42	5	yahaya	yahaya	PROPN
gujaf-207	42	6	department	department	PROPN
gujaf-207	42	7	of	of	ADP
gujaf-207	42	8	accounting	accounting	PROPN
gujaf-207	42	9	,	,	PUNCT
gujaf-207	42	10	nigerian	nigerian	ADJ
gujaf-207	42	11	defence	defence	PROPN
gujaf-207	42	12	academy	academy	PROPN
gujaf-207	42	13	,	,	PUNCT
gujaf-207	42	14	kaduna	kaduna	PROPN
gujaf-207	42	15	state	state	PROPN
gujaf-207	42	16	.	.	PUNCT
gujaf-207	43	1	dr	dr	PROPN
gujaf-207	43	2	.	.	PROPN
gujaf-207	43	3	saidu	saidu	PROPN
gujaf-207	43	4	adamu	adamu	PROPN
gujaf-207	43	5	department	department	PROPN
gujaf-207	43	6	of	of	ADP
gujaf-207	43	7	accounting	accounting	PROPN
gujaf-207	43	8	,	,	PUNCT
gujaf-207	43	9	federal	federal	ADJ
gujaf-207	43	10	university	university	PROPN
gujaf-207	43	11	of	of	ADP
gujaf-207	43	12	kashere	kashere	PROPN
gujaf-207	43	13	,	,	PUNCT
gujaf-207	43	14	gombe	gombe	ADJ
gujaf-207	43	15	state	state	NOUN
gujaf-207	43	16	.	.	PUNCT
gujaf-207	44	1	dr	dr	PROPN
gujaf-207	44	2	.	.	PROPN
gujaf-207	44	3	nasiru	nasiru	PROPN
gujaf-207	44	4	yunusa	yunusa	PROPN
gujaf-207	44	5	department	department	PROPN
gujaf-207	44	6	of	of	ADP
gujaf-207	44	7	accounting	accounting	NOUN
gujaf-207	44	8	,	,	PUNCT
gujaf-207	44	9	ahmadu	ahmadu	PROPN
gujaf-207	44	10	bello	bello	PROPN
gujaf-207	44	11	university	university	PROPN
gujaf-207	44	12	zaria	zaria	PROPN
gujaf-207	44	13	.	.	PUNCT
gujaf-207	45	1	dr	dr	PROPN
gujaf-207	45	2	.	.	PROPN
gujaf-207	45	3	aisha	aisha	PROPN
gujaf-207	45	4	nuhu	nuhu	PROPN
gujaf-207	45	5	muhammad	muhammad	PROPN
gujaf-207	45	6	department	department	PROPN
gujaf-207	45	7	of	of	ADP
gujaf-207	45	8	accounting	accounting	PROPN
gujaf-207	45	9	,	,	PUNCT
gujaf-207	45	10	ahmadu	ahmadu	PROPN
gujaf-207	45	11	bello	bello	PROPN
gujaf-207	45	12	university	university	PROPN
gujaf-207	45	13	zaria	zaria	PROPN
gujaf-207	45	14	.	.	PUNCT
gujaf-207	46	1	dr	dr	PROPN
gujaf-207	46	2	.	.	PROPN
gujaf-207	46	3	lawal	lawal	PROPN
gujaf-207	46	4	muhammad	muhammad	PROPN
gujaf-207	46	5	department	department	PROPN
gujaf-207	46	6	of	of	ADP
gujaf-207	46	7	accounting	accounting	PROPN
gujaf-207	46	8	,	,	PUNCT
gujaf-207	46	9	ahmadu	ahmadu	PROPN
gujaf-207	46	10	bello	bello	PROPN
gujaf-207	46	11	university	university	PROPN
gujaf-207	46	12	zaria	zaria	PROPN
gujaf-207	46	13	.	.	PUNCT
gujaf-207	47	1	dr	dr	PROPN
gujaf-207	47	2	.	.	PROPN
gujaf-207	47	3	farouk	farouk	PROPN
gujaf-207	47	4	adeza	adeza	PROPN
gujaf-207	47	5	school	school	NOUN
gujaf-207	47	6	of	of	ADP
gujaf-207	47	7	business	business	NOUN
gujaf-207	47	8	and	and	CCONJ
gujaf-207	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-207	47	10	,	,	PUNCT
gujaf-207	47	11	american	american	PROPN
gujaf-207	47	12	university	university	PROPN
gujaf-207	47	13	of	of	ADP
gujaf-207	47	14	nigeria	nigeria	PROPN
gujaf-207	47	15	,	,	PUNCT
gujaf-207	47	16	yola	yola	PROPN
gujaf-207	47	17	.	.	PUNCT
gujaf-207	48	1	dr	dr	PROPN
gujaf-207	48	2	.	.	PROPN
gujaf-207	48	3	bashir	bashir	PROPN
gujaf-207	48	4	umar	umar	PROPN
gujaf-207	48	5	farouk	farouk	PROPN
gujaf-207	48	6	department	department	PROPN
gujaf-207	48	7	of	of	ADP
gujaf-207	48	8	economics	economic	NOUN
gujaf-207	48	9	,	,	PUNCT
gujaf-207	48	10	federal	federal	ADJ
gujaf-207	48	11	university	university	NOUN
gujaf-207	48	12	gusau	gusau	PROPN
gujaf-207	48	13	,	,	PUNCT
gujaf-207	48	14	zamfara	zamfara	PROPN
gujaf-207	48	15	state	state	PROPN
gujaf-207	48	16	.	.	PUNCT
gujaf-207	49	1	dr	dr	PROPN
gujaf-207	49	2	emmanuel	emmanuel	PROPN
gujaf-207	49	3	omokhuale	omokhuale	PROPN
gujaf-207	49	4	department	department	PROPN
gujaf-207	49	5	of	of	ADP
gujaf-207	49	6	mathematics	mathematics	PROPN
gujaf-207	49	7	,	,	PUNCT
gujaf-207	49	8	federal	federal	ADJ
gujaf-207	49	9	university	university	NOUN
gujaf-207	49	10	gusau	gusau	NOUN
gujaf-207	49	11	,	,	PUNCT
gujaf-207	49	12	zamfara	zamfara	PROPN
gujaf-207	49	13	.	.	PUNCT
gujaf-207	50	1	state	state	PROPN
gujaf-207	50	2	gusau	gusau	PROPN
gujaf-207	50	3	journal	journal	PROPN
gujaf-207	50	4	of	of	ADP
gujaf-207	50	5	accounting	accounting	NOUN
gujaf-207	50	6	and	and	CCONJ
gujaf-207	50	7	finance	finance	NOUN
gujaf-207	50	8	,	,	PUNCT
gujaf-207	50	9	vol	vol	NOUN
gujaf-207	50	10	.	.	PROPN
gujaf-207	50	11	4	4	NUM
gujaf-207	50	12	,	,	PUNCT
gujaf-207	50	13	issue	issue	NOUN
gujaf-207	50	14	1	1	NUM
gujaf-207	50	15	,	,	PUNCT
gujaf-207	50	16	april	april	PROPN
gujaf-207	50	17	,	,	PUNCT
gujaf-207	50	18	2023	2023	NUM
gujaf-207	50	19	vi	vi	NOUN
gujaf-207	50	20	advisory	advisory	NOUN
gujaf-207	50	21	board	board	NOUN
gujaf-207	50	22	members	member	NOUN
gujaf-207	50	23	prof	prof	PROPN
gujaf-207	50	24	.	.	PUNCT
gujaf-207	51	1	kabiru	kabiru	PROPN
gujaf-207	51	2	isah	isah	PROPN
gujaf-207	51	3	dandago	dandago	PROPN
gujaf-207	51	4	,	,	PUNCT
gujaf-207	51	5	bayero	bayero	PROPN
gujaf-207	51	6	university	university	PROPN
gujaf-207	51	7	kano	kano	PROPN
gujaf-207	51	8	,	,	PUNCT
gujaf-207	51	9	kano	kano	PROPN
gujaf-207	51	10	state	state	PROPN
gujaf-207	51	11	.	.	PUNCT
gujaf-207	52	1	prof	prof	PROPN
gujaf-207	52	2	a	a	DET
gujaf-207	52	3	m	m	NOUN
gujaf-207	52	4	bashir	bashir	NOUN
gujaf-207	52	5	,	,	PUNCT
gujaf-207	52	6	usmanu	usmanu	PROPN
gujaf-207	52	7	danfodiyo	danfodiyo	PROPN
gujaf-207	52	8	university	university	PROPN
gujaf-207	52	9	sokoto	sokoto	PROPN
gujaf-207	52	10	,	,	PUNCT
gujaf-207	52	11	sokoto	sokoto	PROPN
gujaf-207	52	12	state	state	PROPN
gujaf-207	52	13	.	.	PUNCT
gujaf-207	53	1	prof	prof	PROPN
gujaf-207	53	2	.	.	PUNCT
gujaf-207	54	1	muhammad	muhammad	PROPN
gujaf-207	54	2	tanko	tanko	PROPN
gujaf-207	54	3	,	,	PUNCT
gujaf-207	54	4	kaduna	kaduna	PROPN
gujaf-207	54	5	state	state	PROPN
gujaf-207	54	6	university	university	PROPN
gujaf-207	54	7	,	,	PUNCT
gujaf-207	54	8	kaduna	kaduna	PROPN
gujaf-207	54	9	.	.	PROPN
gujaf-207	54	10	prof	prof	PROPN
gujaf-207	54	11	.	.	PUNCT
gujaf-207	54	12	bayero	bayero	PROPN
gujaf-207	55	1	a	a	DET
gujaf-207	55	2	m	m	NOUN
gujaf-207	55	3	sabir	sabir	NOUN
gujaf-207	55	4	,	,	PUNCT
gujaf-207	55	5	usmanu	usmanu	PROPN
gujaf-207	55	6	danfodiyo	danfodiyo	PROPN
gujaf-207	55	7	university	university	PROPN
gujaf-207	55	8	sokoto	sokoto	PROPN
gujaf-207	55	9	,	,	PUNCT
gujaf-207	55	10	sokoto	sokoto	PROPN
gujaf-207	55	11	state	state	PROPN
gujaf-207	55	12	.	.	PUNCT
gujaf-207	56	1	prof	prof	PROPN
gujaf-207	56	2	.	.	PUNCT
gujaf-207	57	1	aliyu	aliyu	PROPN
gujaf-207	57	2	sulaiman	sulaiman	PROPN
gujaf-207	57	3	kantudu	kantudu	PROPN
gujaf-207	57	4	,	,	PUNCT
gujaf-207	57	5	bayero	bayero	PROPN
gujaf-207	57	6	university	university	PROPN
gujaf-207	57	7	kano	kano	PROPN
gujaf-207	57	8	,	,	PUNCT
gujaf-207	57	9	kano	kano	PROPN
gujaf-207	57	10	state	state	PROPN
gujaf-207	57	11	.	.	PUNCT
gujaf-207	58	1	editorial	editorial	PROPN
gujaf-207	58	2	secretary	secretary	PROPN
gujaf-207	58	3	usman	usman	PROPN
gujaf-207	58	4	muhammad	muhammad	PROPN
gujaf-207	58	5	adam	adam	PROPN
gujaf-207	58	6	department	department	PROPN
gujaf-207	58	7	of	of	ADP
gujaf-207	58	8	accounting	accounting	NOUN
gujaf-207	58	9	and	and	CCONJ
gujaf-207	58	10	finance	finance	NOUN
gujaf-207	58	11	,	,	PUNCT
gujaf-207	58	12	federal	federal	ADJ
gujaf-207	58	13	university	university	NOUN
gujaf-207	58	14	gusau	gusau	PROPN
gujaf-207	58	15	,	,	PUNCT
gujaf-207	58	16	zamfara	zamfara	PROPN
gujaf-207	58	17	state	state	PROPN
gujaf-207	58	18	.	.	PUNCT
gujaf-207	59	1	gusau	gusau	PROPN
gujaf-207	59	2	journal	journal	PROPN
gujaf-207	59	3	of	of	ADP
gujaf-207	59	4	accounting	accounting	NOUN
gujaf-207	59	5	and	and	CCONJ
gujaf-207	59	6	finance	finance	NOUN
gujaf-207	59	7	,	,	PUNCT
gujaf-207	59	8	vol	vol	NOUN
gujaf-207	59	9	.	.	PROPN
gujaf-207	59	10	4	4	NUM
gujaf-207	59	11	,	,	PUNCT
gujaf-207	59	12	issue	issue	NOUN
gujaf-207	59	13	1	1	NUM
gujaf-207	59	14	,	,	PUNCT
gujaf-207	59	15	april	april	PROPN
gujaf-207	59	16	,	,	PUNCT
gujaf-207	59	17	2023	2023	NUM
gujaf-207	59	18	vii	vii	PROPN
gujaf-207	59	19	call	call	NOUN
gujaf-207	59	20	for	for	ADP
gujaf-207	59	21	papers	paper	NOUN
gujaf-207	59	22	the	the	DET
gujaf-207	59	23	editorial	editorial	ADJ
gujaf-207	59	24	board	board	NOUN
gujaf-207	59	25	of	of	ADP
gujaf-207	59	26	gusau	gusau	PROPN
gujaf-207	59	27	journal	journal	PROPN
gujaf-207	59	28	of	of	ADP
gujaf-207	59	29	accounting	accounting	NOUN
gujaf-207	59	30	and	and	CCONJ
gujaf-207	59	31	finance	finance	NOUN
gujaf-207	59	32	(	(	PUNCT
gujaf-207	59	33	gujaf	gujaf	NOUN
gujaf-207	59	34	)	)	PUNCT
gujaf-207	59	35	is	be	AUX
gujaf-207	59	36	hereby	hereby	ADV
gujaf-207	59	37	inviting	invite	VERB
gujaf-207	59	38	authors	author	NOUN
gujaf-207	59	39	to	to	PART
gujaf-207	59	40	submit	submit	VERB
gujaf-207	59	41	their	their	PRON
gujaf-207	59	42	unpublished	unpublished	ADJ
gujaf-207	59	43	manuscript	manuscript	NOUN
gujaf-207	59	44	for	for	ADP
gujaf-207	59	45	publication	publication	NOUN
gujaf-207	59	46	.	.	PUNCT
gujaf-207	60	1	the	the	DET
gujaf-207	60	2	journal	journal	NOUN
gujaf-207	60	3	is	be	AUX
gujaf-207	60	4	published	publish	VERB
gujaf-207	60	5	in	in	ADP
gujaf-207	60	6	two	two	NUM
gujaf-207	60	7	issues	issue	NOUN
gujaf-207	60	8	of	of	ADP
gujaf-207	60	9	april	april	PROPN
gujaf-207	60	10	and	and	CCONJ
gujaf-207	60	11	october	october	PROPN
gujaf-207	60	12	annually	annually	ADV
gujaf-207	60	13	.	.	PUNCT
gujaf-207	61	1	gujaf	gujaf	NOUN
gujaf-207	61	2	is	be	AUX
gujaf-207	61	3	a	a	DET
gujaf-207	61	4	double	double	ADJ
gujaf-207	61	5	-	-	PUNCT
gujaf-207	61	6	blind	blind	ADJ
gujaf-207	61	7	peer	peer	NOUN
gujaf-207	61	8	reviewed	review	VERB
gujaf-207	61	9	journal	journal	NOUN
gujaf-207	61	10	published	publish	VERB
gujaf-207	61	11	by	by	ADP
gujaf-207	61	12	the	the	DET
gujaf-207	61	13	department	department	NOUN
gujaf-207	61	14	of	of	ADP
gujaf-207	61	15	accounting	accounting	NOUN
gujaf-207	61	16	and	and	CCONJ
gujaf-207	61	17	finance	finance	NOUN
gujaf-207	61	18	,	,	PUNCT
gujaf-207	61	19	faculty	faculty	NOUN
gujaf-207	61	20	of	of	ADP
gujaf-207	61	21	management	management	NOUN
gujaf-207	61	22	and	and	CCONJ
gujaf-207	61	23	social	social	ADJ
gujaf-207	61	24	sciences	science	NOUN
gujaf-207	61	25	,	,	PUNCT
gujaf-207	61	26	federal	federal	ADJ
gujaf-207	61	27	university	university	NOUN
gujaf-207	61	28	gusau	gusau	NOUN
gujaf-207	61	29	,	,	PUNCT
gujaf-207	61	30	zamfara	zamfara	PROPN
gujaf-207	61	31	state	state	PROPN
gujaf-207	61	32	nigeria	nigeria	PROPN
gujaf-207	61	33	the	the	DET
gujaf-207	61	34	journal	journal	PROPN
gujaf-207	61	35	accepts	accept	VERB
gujaf-207	61	36	papers	paper	NOUN
gujaf-207	61	37	in	in	ADP
gujaf-207	61	38	all	all	DET
gujaf-207	61	39	areas	area	NOUN
gujaf-207	61	40	of	of	ADP
gujaf-207	61	41	accounting	accounting	NOUN
gujaf-207	61	42	and	and	CCONJ
gujaf-207	61	43	finance	finance	NOUN
gujaf-207	61	44	for	for	ADP
gujaf-207	61	45	publication	publication	NOUN
gujaf-207	61	46	which	which	PRON
gujaf-207	61	47	include	include	VERB
gujaf-207	61	48	:	:	PUNCT
gujaf-207	61	49	accounting	accounting	NOUN
gujaf-207	61	50	standards	standard	NOUN
gujaf-207	61	51	,	,	PUNCT
gujaf-207	61	52	accounting	account	VERB
gujaf-207	61	53	information	information	NOUN
gujaf-207	61	54	system	system	NOUN
gujaf-207	61	55	,	,	PUNCT
gujaf-207	61	56	financial	financial	ADJ
gujaf-207	61	57	reporting	reporting	NOUN
gujaf-207	61	58	,	,	PUNCT
gujaf-207	61	59	earnings	earning	NOUN
gujaf-207	61	60	management	management	NOUN
gujaf-207	61	61	,	,	PUNCT
gujaf-207	61	62	,	,	PUNCT
gujaf-207	61	63	auditing	auditing	NOUN
gujaf-207	61	64	and	and	CCONJ
gujaf-207	61	65	investigation	investigation	NOUN
gujaf-207	61	66	,	,	PUNCT
gujaf-207	61	67	auditing	auditing	NOUN
gujaf-207	61	68	and	and	CCONJ
gujaf-207	61	69	standards	standard	NOUN
gujaf-207	61	70	,	,	PUNCT
gujaf-207	61	71	public	public	ADJ
gujaf-207	61	72	sector	sector	NOUN
gujaf-207	61	73	accounting	accounting	NOUN
gujaf-207	61	74	and	and	CCONJ
gujaf-207	61	75	auditing	auditing	NOUN
gujaf-207	61	76	,	,	PUNCT
gujaf-207	61	77	taxation	taxation	NOUN
gujaf-207	61	78	and	and	CCONJ
gujaf-207	61	79	revenue	revenue	NOUN
gujaf-207	61	80	administration	administration	NOUN
gujaf-207	61	81	,	,	PUNCT
gujaf-207	61	82	corporate	corporate	ADJ
gujaf-207	61	83	governance	governance	NOUN
gujaf-207	61	84	issues	issue	NOUN
gujaf-207	61	85	,	,	PUNCT
gujaf-207	61	86	corporate	corporate	ADJ
gujaf-207	61	87	social	social	ADJ
gujaf-207	61	88	responsibility	responsibility	NOUN
gujaf-207	61	89	,	,	PUNCT
gujaf-207	61	90	sustainability	sustainability	NOUN
gujaf-207	61	91	and	and	CCONJ
gujaf-207	61	92	environmental	environmental	ADJ
gujaf-207	61	93	reporting	reporting	NOUN
gujaf-207	61	94	issue	issue	NOUN
gujaf-207	61	95	,	,	PUNCT
gujaf-207	61	96	information	information	NOUN
gujaf-207	61	97	and	and	CCONJ
gujaf-207	61	98	communication	communication	NOUN
gujaf-207	61	99	technology	technology	NOUN
gujaf-207	61	100	issues	issue	NOUN
gujaf-207	61	101	,	,	PUNCT
gujaf-207	61	102	bankruptcy	bankruptcy	NOUN
gujaf-207	61	103	prediction	prediction	NOUN
gujaf-207	61	104	,	,	PUNCT
gujaf-207	61	105	corporate	corporate	ADJ
gujaf-207	61	106	finance	finance	NOUN
gujaf-207	61	107	,	,	PUNCT
gujaf-207	61	108	personal	personal	ADJ
gujaf-207	61	109	finance	finance	NOUN
gujaf-207	61	110	,	,	PUNCT
gujaf-207	61	111	merger	merger	NOUN
gujaf-207	61	112	and	and	CCONJ
gujaf-207	61	113	acquisitions	acquisition	NOUN
gujaf-207	61	114	,	,	PUNCT
gujaf-207	61	115	capital	capital	NOUN
gujaf-207	61	116	structure	structure	NOUN
gujaf-207	61	117	,	,	PUNCT
gujaf-207	61	118	working	work	VERB
gujaf-207	61	119	capital	capital	NOUN
gujaf-207	61	120	management	management	NOUN
gujaf-207	61	121	,	,	PUNCT
gujaf-207	61	122	enterprises	enterprise	NOUN
gujaf-207	61	123	risk	risk	NOUN
gujaf-207	61	124	management	management	NOUN
gujaf-207	61	125	,	,	PUNCT
gujaf-207	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-207	61	127	,	,	PUNCT
gujaf-207	61	128	international	international	ADJ
gujaf-207	61	129	business	business	NOUN
gujaf-207	61	130	accounting	accounting	NOUN
gujaf-207	61	131	and	and	CCONJ
gujaf-207	61	132	finance	finance	NOUN
gujaf-207	61	133	,	,	PUNCT
gujaf-207	61	134	banking	banking	NOUN
gujaf-207	61	135	crises	crisis	NOUN
gujaf-207	61	136	,	,	PUNCT
gujaf-207	61	137	bank	bank	NOUN
gujaf-207	61	138	’s	’s	PART
gujaf-207	61	139	profitability	profitability	NOUN
gujaf-207	61	140	,	,	PUNCT
gujaf-207	61	141	risk	risk	NOUN
gujaf-207	61	142	and	and	CCONJ
gujaf-207	61	143	insurance	insurance	NOUN
gujaf-207	61	144	issue	issue	NOUN
gujaf-207	61	145	,	,	PUNCT
gujaf-207	61	146	islamic	islamic	ADJ
gujaf-207	61	147	finance	finance	NOUN
gujaf-207	61	148	,	,	PUNCT
gujaf-207	61	149	conventional	conventional	ADJ
gujaf-207	61	150	and	and	CCONJ
gujaf-207	61	151	islamic	islamic	ADJ
gujaf-207	61	152	banks	bank	NOUN
gujaf-207	61	153	and	and	CCONJ
gujaf-207	61	154	so	so	ADV
gujaf-207	61	155	forth	forth	ADV
gujaf-207	61	156	.	.	PUNCT
gujaf-207	62	1	guidelines	guideline	NOUN
gujaf-207	62	2	for	for	ADP
gujaf-207	62	3	submission	submission	NOUN
gujaf-207	62	4	and	and	CCONJ
gujaf-207	62	5	manuscript	manuscript	NOUN
gujaf-207	62	6	format	format	VERB
gujaf-207	62	7	the	the	DET
gujaf-207	62	8	submission	submission	NOUN
gujaf-207	62	9	language	language	NOUN
gujaf-207	62	10	is	be	AUX
gujaf-207	62	11	english	english	PROPN
gujaf-207	62	12	and	and	CCONJ
gujaf-207	62	13	must	must	AUX
gujaf-207	62	14	be	be	AUX
gujaf-207	62	15	a	a	DET
gujaf-207	62	16	well	well	ADV
gujaf-207	62	17	-	-	PUNCT
gujaf-207	62	18	researched	research	VERB
gujaf-207	62	19	original	original	ADJ
gujaf-207	62	20	manuscript	manuscript	NOUN
gujaf-207	62	21	that	that	PRON
gujaf-207	62	22	has	have	AUX
gujaf-207	62	23	not	not	PART
gujaf-207	62	24	previously	previously	ADV
gujaf-207	62	25	been	be	AUX
gujaf-207	62	26	submitted	submit	VERB
gujaf-207	62	27	elsewhere	elsewhere	ADV
gujaf-207	62	28	for	for	ADP
gujaf-207	62	29	publication	publication	NOUN
gujaf-207	62	30	.	.	PUNCT
gujaf-207	63	1	the	the	DET
gujaf-207	63	2	paper	paper	NOUN
gujaf-207	63	3	should	should	AUX
gujaf-207	63	4	not	not	PART
gujaf-207	63	5	exceed	exceed	VERB
gujaf-207	63	6	more	more	ADJ
gujaf-207	63	7	than	than	ADP
gujaf-207	63	8	15	15	NUM
gujaf-207	63	9	pages	page	NOUN
gujaf-207	63	10	on	on	ADP
gujaf-207	63	11	a4	a4	NOUN
gujaf-207	63	12	type	type	NOUN
gujaf-207	63	13	paper	paper	NOUN
gujaf-207	63	14	in	in	ADP
gujaf-207	63	15	ms	ms	ADJ
gujaf-207	63	16	-	-	PUNCT
gujaf-207	63	17	word	word	NOUN
gujaf-207	63	18	format	format	NOUN
gujaf-207	63	19	,	,	PUNCT
gujaf-207	63	20	1.5	1.5	NUM
gujaf-207	63	21	-	-	PUNCT
gujaf-207	63	22	line	line	NOUN
gujaf-207	63	23	spacing	spacing	NOUN
gujaf-207	63	24	,	,	PUNCT
gujaf-207	63	25	12	12	NUM
gujaf-207	63	26	font	font	NOUN
gujaf-207	63	27	size	size	NOUN
gujaf-207	63	28	in	in	ADP
gujaf-207	63	29	times	time	NOUN
gujaf-207	63	30	new	new	ADJ
gujaf-207	63	31	roman	roman	NOUN
gujaf-207	63	32	.	.	PUNCT
gujaf-207	64	1	manuscript	manuscript	NOUN
gujaf-207	64	2	should	should	AUX
gujaf-207	64	3	be	be	AUX
gujaf-207	64	4	tested	test	VERB
gujaf-207	64	5	for	for	ADP
gujaf-207	64	6	plagiarism	plagiarism	NOUN
gujaf-207	64	7	before	before	ADP
gujaf-207	64	8	submission	submission	NOUN
gujaf-207	64	9	,	,	PUNCT
gujaf-207	64	10	as	as	SCONJ
gujaf-207	64	11	the	the	DET
gujaf-207	64	12	maximum	maximum	ADJ
gujaf-207	64	13	similarity	similarity	NOUN
gujaf-207	64	14	index	index	NOUN
gujaf-207	64	15	acceptable	acceptable	ADJ
gujaf-207	64	16	by	by	ADP
gujaf-207	64	17	gujaf	gujaf	NOUN
gujaf-207	64	18	is	be	AUX
gujaf-207	64	19	25	25	NUM
gujaf-207	64	20	percent	percent	NOUN
gujaf-207	64	21	.	.	PUNCT
gujaf-207	65	1	furthermore	furthermore	ADV
gujaf-207	65	2	,	,	PUNCT
gujaf-207	65	3	the	the	DET
gujaf-207	65	4	length	length	NOUN
gujaf-207	65	5	of	of	ADP
gujaf-207	65	6	a	a	DET
gujaf-207	65	7	complete	complete	ADJ
gujaf-207	65	8	article	article	NOUN
gujaf-207	65	9	should	should	AUX
gujaf-207	65	10	not	not	PART
gujaf-207	65	11	exceed	exceed	VERB
gujaf-207	65	12	5000	5000	NUM
gujaf-207	65	13	words	word	NOUN
gujaf-207	65	14	including	include	VERB
gujaf-207	65	15	an	an	DET
gujaf-207	65	16	abstract	abstract	NOUN
gujaf-207	65	17	of	of	ADP
gujaf-207	65	18	not	not	PART
gujaf-207	65	19	more	more	ADJ
gujaf-207	65	20	than	than	ADP
gujaf-207	65	21	250	250	NUM
gujaf-207	65	22	words	word	NOUN
gujaf-207	65	23	with	with	ADP
gujaf-207	65	24	a	a	DET
gujaf-207	65	25	minimum	minimum	NOUN
gujaf-207	65	26	of	of	ADP
gujaf-207	65	27	four	four	NUM
gujaf-207	65	28	key	key	ADJ
gujaf-207	65	29	words	word	NOUN
gujaf-207	65	30	immediately	immediately	ADV
gujaf-207	65	31	after	after	ADP
gujaf-207	65	32	the	the	DET
gujaf-207	65	33	abstract	abstract	NOUN
gujaf-207	65	34	.	.	PUNCT
gujaf-207	66	1	all	all	DET
gujaf-207	66	2	references	reference	NOUN
gujaf-207	66	3	including	include	VERB
gujaf-207	66	4	in	in	ADP
gujaf-207	66	5	text	text	NOUN
gujaf-207	66	6	citation	citation	NOUN
gujaf-207	66	7	and	and	CCONJ
gujaf-207	66	8	reference	reference	NOUN
gujaf-207	66	9	list	list	NOUN
gujaf-207	66	10	,	,	PUNCT
gujaf-207	66	11	tables	table	NOUN
gujaf-207	66	12	and	and	CCONJ
gujaf-207	66	13	figures	figure	NOUN
gujaf-207	66	14	should	should	AUX
gujaf-207	66	15	be	be	AUX
gujaf-207	66	16	in	in	ADP
gujaf-207	66	17	line	line	NOUN
gujaf-207	66	18	with	with	ADP
gujaf-207	66	19	apa	apa	PROPN
gujaf-207	66	20	7th	7th	PROPN
gujaf-207	66	21	edition	edition	NOUN
gujaf-207	66	22	publication	publication	NOUN
gujaf-207	66	23	manual	manual	NOUN
gujaf-207	66	24	.	.	PUNCT
gujaf-207	67	1	finally	finally	ADV
gujaf-207	67	2	,	,	PUNCT
gujaf-207	67	3	manuscript	manuscript	NOUN
gujaf-207	67	4	should	should	AUX
gujaf-207	67	5	be	be	AUX
gujaf-207	67	6	send	send	VERB
gujaf-207	67	7	to	to	ADP
gujaf-207	67	8	our	our	PRON
gujaf-207	67	9	email	email	NOUN
gujaf-207	67	10	address	address	NOUN
gujaf-207	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-207	67	12	and	and	CCONJ
gujaf-207	67	13	a	a	DET
gujaf-207	67	14	copy	copy	NOUN
gujaf-207	67	15	to	to	ADP
gujaf-207	67	16	our	our	PRON
gujaf-207	67	17	website	website	NOUN
gujaf-207	67	18	on	on	ADP
gujaf-207	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-207	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-207	67	21	gusau	gusau	ADJ
gujaf-207	67	22	journal	journal	NOUN
gujaf-207	67	23	of	of	ADP
gujaf-207	67	24	accounting	accounting	NOUN
gujaf-207	67	25	and	and	CCONJ
gujaf-207	67	26	finance	finance	NOUN
gujaf-207	67	27	,	,	PUNCT
gujaf-207	67	28	vol	vol	NOUN
gujaf-207	67	29	.	.	PROPN
gujaf-207	67	30	4	4	NUM
gujaf-207	67	31	,	,	PUNCT
gujaf-207	67	32	issue	issue	NOUN
gujaf-207	67	33	1	1	NUM
gujaf-207	67	34	,	,	PUNCT
gujaf-207	67	35	april	april	PROPN
gujaf-207	67	36	,	,	PUNCT
gujaf-207	67	37	2023	2023	NUM
gujaf-207	67	38	viii	viii	ADJ
gujaf-207	67	39	publication	publication	NOUN
gujaf-207	67	40	procedure	procedure	NOUN
gujaf-207	67	41	after	after	ADP
gujaf-207	67	42	receiving	receive	VERB
gujaf-207	67	43	a	a	DET
gujaf-207	67	44	manuscript	manuscript	NOUN
gujaf-207	67	45	that	that	PRON
gujaf-207	67	46	is	be	AUX
gujaf-207	67	47	within	within	ADP
gujaf-207	67	48	the	the	DET
gujaf-207	67	49	similarity	similarity	NOUN
gujaf-207	67	50	index	index	NOUN
gujaf-207	67	51	threshold	threshold	NOUN
gujaf-207	67	52	,	,	PUNCT
gujaf-207	67	53	a	a	DET
gujaf-207	67	54	confirmation	confirmation	NOUN
gujaf-207	67	55	email	email	NOUN
gujaf-207	67	56	will	will	AUX
gujaf-207	67	57	be	be	AUX
gujaf-207	67	58	send	send	VERB
gujaf-207	67	59	together	together	ADV
gujaf-207	67	60	with	with	ADP
gujaf-207	67	61	a	a	DET
gujaf-207	67	62	request	request	NOUN
gujaf-207	67	63	to	to	PART
gujaf-207	67	64	pay	pay	VERB
gujaf-207	67	65	a	a	DET
gujaf-207	67	66	review	review	NOUN
gujaf-207	67	67	proceeding	proceeding	NOUN
gujaf-207	67	68	fee	fee	NOUN
gujaf-207	67	69	.	.	PUNCT
gujaf-207	68	1	at	at	ADP
gujaf-207	68	2	this	this	DET
gujaf-207	68	3	point	point	NOUN
gujaf-207	68	4	,	,	PUNCT
gujaf-207	68	5	the	the	DET
gujaf-207	68	6	editorial	editorial	ADJ
gujaf-207	68	7	board	board	NOUN
gujaf-207	68	8	will	will	AUX
gujaf-207	68	9	take	take	VERB
gujaf-207	68	10	a	a	DET
gujaf-207	68	11	decision	decision	NOUN
gujaf-207	68	12	on	on	ADP
gujaf-207	68	13	accepting	accept	VERB
gujaf-207	68	14	,	,	PUNCT
gujaf-207	68	15	rejecting	reject	VERB
gujaf-207	68	16	or	or	CCONJ
gujaf-207	68	17	making	make	VERB
gujaf-207	68	18	a	a	DET
gujaf-207	68	19	resubmission	resubmission	NOUN
gujaf-207	68	20	of	of	ADP
gujaf-207	68	21	the	the	DET
gujaf-207	68	22	manuscript	manuscript	NOUN
gujaf-207	68	23	based	base	VERB
gujaf-207	68	24	on	on	ADP
gujaf-207	68	25	the	the	DET
gujaf-207	68	26	outcome	outcome	NOUN
gujaf-207	68	27	of	of	ADP
gujaf-207	68	28	the	the	DET
gujaf-207	68	29	double	double	ADJ
gujaf-207	68	30	-	-	PUNCT
gujaf-207	68	31	blind	blind	ADJ
gujaf-207	68	32	peer	peer	NOUN
gujaf-207	68	33	review	review	NOUN
gujaf-207	68	34	.	.	PUNCT
gujaf-207	69	1	those	those	DET
gujaf-207	69	2	authors	author	NOUN
gujaf-207	69	3	whose	whose	DET
gujaf-207	69	4	manuscript	manuscript	NOUN
gujaf-207	69	5	were	be	AUX
gujaf-207	69	6	accepted	accept	VERB
gujaf-207	69	7	for	for	ADP
gujaf-207	69	8	publication	publication	NOUN
gujaf-207	69	9	will	will	AUX
gujaf-207	69	10	be	be	AUX
gujaf-207	69	11	asked	ask	VERB
gujaf-207	69	12	to	to	PART
gujaf-207	69	13	pay	pay	VERB
gujaf-207	69	14	a	a	DET
gujaf-207	69	15	publication	publication	NOUN
gujaf-207	69	16	fee	fee	NOUN
gujaf-207	69	17	,	,	PUNCT
gujaf-207	69	18	after	after	ADP
gujaf-207	69	19	effecting	effect	VERB
gujaf-207	69	20	all	all	DET
gujaf-207	69	21	suggested	suggest	VERB
gujaf-207	69	22	corrections	correction	NOUN
gujaf-207	69	23	and	and	CCONJ
gujaf-207	69	24	changes	change	NOUN
gujaf-207	69	25	made	make	VERB
gujaf-207	69	26	on	on	ADP
gujaf-207	69	27	the	the	DET
gujaf-207	69	28	manuscript	manuscript	NOUN
gujaf-207	69	29	.	.	PUNCT
gujaf-207	70	1	all	all	DET
gujaf-207	70	2	corrected	correct	VERB
gujaf-207	70	3	papers	paper	NOUN
gujaf-207	70	4	returned	return	VERB
gujaf-207	70	5	within	within	ADP
gujaf-207	70	6	the	the	DET
gujaf-207	70	7	specified	specify	VERB
gujaf-207	70	8	time	time	NOUN
gujaf-207	70	9	frame	frame	NOUN
gujaf-207	70	10	will	will	AUX
gujaf-207	70	11	be	be	AUX
gujaf-207	70	12	published	publish	VERB
gujaf-207	70	13	in	in	ADP
gujaf-207	70	14	that	that	DET
gujaf-207	70	15	issue	issue	NOUN
gujaf-207	70	16	.	.	PUNCT
gujaf-207	71	1	payment	payment	NOUN
gujaf-207	71	2	details	detail	NOUN
gujaf-207	71	3	bank	bank	NOUN
gujaf-207	71	4	:	:	PUNCT
gujaf-207	71	5	fcmb	fcmb	PROPN
gujaf-207	71	6	account	account	PROPN
gujaf-207	71	7	number	number	NOUN
gujaf-207	71	8	:	:	PUNCT
gujaf-207	71	9	7278465011	7278465011	NUM
gujaf-207	71	10	account	account	NOUN
gujaf-207	71	11	name	name	NOUN
gujaf-207	71	12	:	:	PUNCT
gujaf-207	71	13	gusau	gusau	PROPN
gujaf-207	71	14	journal	journal	NOUN
gujaf-207	71	15	of	of	ADP
gujaf-207	71	16	accounting	accounting	NOUN
gujaf-207	71	17	and	and	CCONJ
gujaf-207	71	18	finance	finance	NOUN
gujaf-207	71	19	for	for	ADP
gujaf-207	71	20	inquiry	inquiry	NOUN
gujaf-207	71	21	the	the	DET
gujaf-207	71	22	head	head	NOUN
gujaf-207	71	23	,	,	PUNCT
gujaf-207	71	24	department	department	NOUN
gujaf-207	71	25	of	of	ADP
gujaf-207	71	26	accounting	accounting	NOUN
gujaf-207	71	27	and	and	CCONJ
gujaf-207	71	28	finance	finance	NOUN
gujaf-207	71	29	,	,	PUNCT
gujaf-207	71	30	federal	federal	ADJ
gujaf-207	71	31	university	university	NOUN
gujaf-207	71	32	gusau	gusau	PROPN
gujaf-207	71	33	,	,	PUNCT
gujaf-207	71	34	zamfara	zamfara	PROPN
gujaf-207	71	35	state	state	PROPN
gujaf-207	71	36	.	.	PUNCT
gujaf-207	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-207	73	1	+2348069393824	+2348069393824	PRON
gujaf-207	73	2	for	for	ADP
gujaf-207	73	3	more	more	ADJ
gujaf-207	73	4	information	information	NOUN
gujaf-207	73	5	,	,	PUNCT
gujaf-207	73	6	contact	contact	VERB
gujaf-207	73	7	the	the	DET
gujaf-207	73	8	editor	editor	NOUN
gujaf-207	73	9	-	-	PUNCT
gujaf-207	73	10	in	in	ADP
gujaf-207	73	11	-	-	PUNCT
gujaf-207	73	12	chief	chief	NOUN
gujaf-207	73	13	on	on	ADP
gujaf-207	73	14	+2348067766435	+2348067766435	NUM
gujaf-207	73	15	the	the	DET
gujaf-207	73	16	associate	associate	ADJ
gujaf-207	73	17	editor	editor	NOUN
gujaf-207	73	18	on	on	ADP
gujaf-207	73	19	+2348036057525	+2348036057525	NUM
gujaf-207	73	20	or	or	CCONJ
gujaf-207	73	21	visit	visit	VERB
gujaf-207	73	22	our	our	PRON
gujaf-207	73	23	website	website	NOUN
gujaf-207	73	24	on	on	ADP
gujaf-207	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-207	73	26	or	or	CCONJ
gujaf-207	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-207	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-207	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-207	73	30	gusau	gusau	ADJ
gujaf-207	73	31	journal	journal	NOUN
gujaf-207	73	32	of	of	ADP
gujaf-207	73	33	accounting	accounting	NOUN
gujaf-207	73	34	and	and	CCONJ
gujaf-207	73	35	finance	finance	NOUN
gujaf-207	73	36	,	,	PUNCT
gujaf-207	73	37	vol	vol	NOUN
gujaf-207	73	38	.	.	PROPN
gujaf-207	73	39	4	4	NUM
gujaf-207	73	40	,	,	PUNCT
gujaf-207	73	41	issue	issue	NOUN
gujaf-207	73	42	1	1	NUM
gujaf-207	73	43	,	,	PUNCT
gujaf-207	73	44	april	april	PROPN
gujaf-207	73	45	,	,	PUNCT
gujaf-207	73	46	2023	2023	NUM
gujaf-207	73	47	ix	ix	ADP
gujaf-207	73	48	contents	content	NOUN
gujaf-207	73	49	board	board	NOUN
gujaf-207	73	50	characteristics	characteristic	NOUN
gujaf-207	73	51	and	and	CCONJ
gujaf-207	73	52	earnings	earning	NOUN
gujaf-207	73	53	management	management	NOUN
gujaf-207	73	54	of	of	ADP
gujaf-207	73	55	listed	list	VERB
gujaf-207	73	56	consumer	consumer	NOUN
gujaf-207	73	57	goods	good	NOUN
gujaf-207	73	58	firms	firm	NOUN
gujaf-207	73	59	in	in	ADP
gujaf-207	73	60	nigeria	nigeria	PROPN
gujaf-207	73	61	benjamin	benjamin	PROPN
gujaf-207	73	62	gwabin	gwabin	PROPN
gujaf-207	73	63	joseph	joseph	PROPN
gujaf-207	73	64	,	,	PUNCT
gujaf-207	73	65	murtala	murtala	PROPN
gujaf-207	73	66	abdullahi	abdullahi	PROPN
gujaf-207	73	67	phd	phd	PROPN
gujaf-207	73	68	,	,	PUNCT
gujaf-207	73	69	benjamin	benjamin	PROPN
gujaf-207	73	70	kumai	kumai	PROPN
gujaf-207	73	71	gugong	gugong	PROPN
gujaf-207	73	72	phd	phd	PROPN
gujaf-207	73	73	1	1	NUM
gujaf-207	73	74	dividend	dividend	NOUN
gujaf-207	73	75	policy	policy	NOUN
gujaf-207	73	76	and	and	CCONJ
gujaf-207	73	77	value	value	NOUN
gujaf-207	73	78	of	of	ADP
gujaf-207	73	79	listed	list	VERB
gujaf-207	73	80	non	non	ADJ
gujaf-207	73	81	-	-	ADJ
gujaf-207	73	82	financial	financial	ADJ
gujaf-207	73	83	companies	company	NOUN
gujaf-207	73	84	in	in	ADP
gujaf-207	73	85	nigeria	nigeria	PROPN
gujaf-207	73	86	:	:	PUNCT
gujaf-207	73	87	the	the	DET
gujaf-207	73	88	moderating	moderate	VERB
gujaf-207	73	89	effect	effect	NOUN
gujaf-207	73	90	of	of	ADP
gujaf-207	73	91	investment	investment	NOUN
gujaf-207	73	92	opportunity	opportunity	NOUN
gujaf-207	73	93	abubakar	abubakar	PROPN
gujaf-207	73	94	umar	umar	PROPN
gujaf-207	73	95	18	18	NUM
gujaf-207	73	96	trialability	trialability	NOUN
gujaf-207	73	97	and	and	CCONJ
gujaf-207	73	98	observability	observability	NOUN
gujaf-207	73	99	of	of	ADP
gujaf-207	73	100	accrual	accrual	ADJ
gujaf-207	73	101	basis	basis	NOUN
gujaf-207	73	102	international	international	ADJ
gujaf-207	73	103	public	public	ADJ
gujaf-207	73	104	sector	sector	NOUN
gujaf-207	73	105	accounting	accounting	NOUN
gujaf-207	73	106	standards	standard	NOUN
gujaf-207	73	107	implementation	implementation	NOUN
gujaf-207	73	108	in	in	ADP
gujaf-207	73	109	nigeria	nigeria	PROPN
gujaf-207	73	110	aliyu	aliyu	PROPN
gujaf-207	73	111	abdullahi	abdullahi	PROPN
gujaf-207	73	112	ahmed	ahmed	PROPN
gujaf-207	73	113	phd	phd	PROPN
gujaf-207	73	114	,	,	PUNCT
gujaf-207	73	115	zakari	zakari	PROPN
gujaf-207	73	116	usman	usman	PROPN
gujaf-207	73	117	35	35	NUM
gujaf-207	73	118	liquidity	liquidity	NOUN
gujaf-207	73	119	risk	risk	NOUN
gujaf-207	73	120	and	and	CCONJ
gujaf-207	73	121	performance	performance	NOUN
gujaf-207	73	122	of	of	ADP
gujaf-207	73	123	non	non	ADJ
gujaf-207	73	124	-	-	ADJ
gujaf-207	73	125	financial	financial	ADJ
gujaf-207	73	126	firms	firm	NOUN
gujaf-207	73	127	listed	list	VERB
gujaf-207	73	128	on	on	ADP
gujaf-207	73	129	the	the	DET
gujaf-207	73	130	nigerian	nigerian	ADJ
gujaf-207	73	131	stockexchange	stockexchange	NOUN
gujaf-207	73	132	muhammed	muhamme	VERB
gujaf-207	73	133	alhaji	alhaji	PROPN
gujaf-207	73	134	abubakar	abubakar	PROPN
gujaf-207	73	135	,	,	PUNCT
gujaf-207	73	136	nurnaddia	nurnaddia	PROPN
gujaf-207	73	137	binti	binti	PROPN
gujaf-207	73	138	nordin	nordin	PROPN
gujaf-207	73	139	phd	phd	PROPN
gujaf-207	73	140	,	,	PUNCT
gujaf-207	73	141	abubakar	abubakar	PROPN
gujaf-207	73	142	hamisu	hamisu	PROPN
gujaf-207	73	143	umar	umar	PROPN
gujaf-207	73	144	54	54	NUM
gujaf-207	73	145	board	board	NOUN
gujaf-207	73	146	diversity	diversity	NOUN
gujaf-207	73	147	,	,	PUNCT
gujaf-207	73	148	political	political	ADJ
gujaf-207	73	149	connections	connection	NOUN
gujaf-207	73	150	and	and	CCONJ
gujaf-207	73	151	firm	firm	ADJ
gujaf-207	73	152	value	value	NOUN
gujaf-207	73	153	:	:	PUNCT
gujaf-207	73	154	an	an	DET
gujaf-207	73	155	empirical	empirical	ADJ
gujaf-207	73	156	evidence	evidence	NOUN
gujaf-207	73	157	from	from	ADP
gujaf-207	73	158	financial	financial	ADJ
gujaf-207	73	159	firms	firm	NOUN
gujaf-207	73	160	in	in	ADP
gujaf-207	73	161	nigeria	nigeria	PROPN
gujaf-207	73	162	rofiat	rofiat	PROPN
gujaf-207	73	163	oyetunji	oyetunji	PROPN
gujaf-207	73	164	,	,	PUNCT
gujaf-207	73	165	isah	isah	PROPN
gujaf-207	73	166	shittu	shittu	PROPN
gujaf-207	73	167	phd	phd	NOUN
gujaf-207	73	168	,	,	PUNCT
gujaf-207	73	169	ahmed	ahmed	PROPN
gujaf-207	73	170	bello	bello	PROPN
gujaf-207	73	171	phd	phd	PROPN
gujaf-207	73	172	.	.	PROPN
gujaf-207	74	1	75	75	NUM
gujaf-207	74	2	moderating	moderate	VERB
gujaf-207	74	3	effect	effect	NOUN
gujaf-207	74	4	of	of	ADP
gujaf-207	74	5	bank	bank	NOUN
gujaf-207	74	6	size	size	NOUN
gujaf-207	74	7	on	on	ADP
gujaf-207	74	8	the	the	DET
gujaf-207	74	9	relationship	relationship	NOUN
gujaf-207	74	10	between	between	ADP
gujaf-207	74	11	interest	interest	NOUN
gujaf-207	74	12	rate	rate	NOUN
gujaf-207	74	13	,	,	PUNCT
gujaf-207	74	14	liquidity	liquidity	NOUN
gujaf-207	74	15	,	,	PUNCT
gujaf-207	74	16	and	and	CCONJ
gujaf-207	74	17	profitability	profitability	NOUN
gujaf-207	74	18	of	of	ADP
gujaf-207	74	19	commercial	commercial	ADJ
gujaf-207	74	20	banks	bank	NOUN
gujaf-207	74	21	in	in	ADP
gujaf-207	74	22	nigeria	nigeria	PROPN
gujaf-207	74	23	shehu	shehu	PROPN
gujaf-207	74	24	usman	usman	PROPN
gujaf-207	74	25	hassan	hassan	PROPN
gujaf-207	74	26	,	,	PUNCT
gujaf-207	74	27	bello	bello	PROPN
gujaf-207	74	28	sabo	sabo	PROPN
gujaf-207	74	29	(	(	PUNCT
gujaf-207	74	30	ph	ph	PROPN
gujaf-207	74	31	.	.	PROPN
gujaf-207	74	32	d	d	NOUN
gujaf-207	74	33	)	)	PUNCT
gujaf-207	74	34	,	,	PUNCT
gujaf-207	74	35	ismai'l	ismai'l	PROPN
gujaf-207	74	36	idris	idris	PROPN
gujaf-207	74	37	tijjani	tijjani	PROPN
gujaf-207	74	38	(	(	PUNCT
gujaf-207	74	39	ph	ph	PROPN
gujaf-207	74	40	.	.	PROPN
gujaf-207	74	41	d	d	NOUN
gujaf-207	74	42	)	)	PUNCT
gujaf-207	74	43	,	,	PUNCT
gujaf-207	74	44	idris	idris	PROPN
gujaf-207	74	45	ahmed	ahmed	PROPN
gujaf-207	74	46	aliyu	aliyu	PROPN
gujaf-207	74	47	.	.	PUNCT
gujaf-207	75	1	(	(	PUNCT
gujaf-207	75	2	ph	ph	PROPN
gujaf-207	75	3	.	.	NOUN
gujaf-207	75	4	d	d	NOUN
gujaf-207	75	5	)	)	PUNCT
gujaf-207	75	6	96	96	NUM
gujaf-207	75	7	sources	source	NOUN
gujaf-207	75	8	of	of	ADP
gujaf-207	75	9	health	health	NOUN
gujaf-207	75	10	care	care	NOUN
gujaf-207	75	11	financing	financing	NOUN
gujaf-207	75	12	among	among	ADP
gujaf-207	75	13	surgical	surgical	ADJ
gujaf-207	75	14	patients	patient	NOUN
gujaf-207	75	15	seen	see	VERB
gujaf-207	75	16	at	at	ADP
gujaf-207	75	17	the	the	DET
gujaf-207	75	18	dalhatu	dalhatu	PROPN
gujaf-207	75	19	araf	araf	VERB
gujaf-207	75	20	specialist	specialist	ADJ
gujaf-207	75	21	hospital	hospital	NOUN
gujaf-207	75	22	lafia	lafia	NOUN
gujaf-207	75	23	nasarawa	nasarawa	PROPN
gujaf-207	75	24	state	state	PROPN
gujaf-207	75	25	nigeria	nigeria	PROPN
gujaf-207	75	26	ahmed	ahmed	PROPN
gujaf-207	75	27	mohammed	mohammed	PROPN
gujaf-207	75	28	yahaya	yahaya	PROPN
gujaf-207	75	29	,	,	PUNCT
gujaf-207	75	30	babatunde	babatunde	PROPN
gujaf-207	75	31	joseph	joseph	PROPN
gujaf-207	75	32	kolawole	kolawole	PROPN
gujaf-207	75	33	,	,	PUNCT
gujaf-207	75	34	bello	bello	PROPN
gujaf-207	75	35	surajudeen	surajudeen	PROPN
gujaf-207	75	36	oyeleke	oyeleke	PROPN
gujaf-207	75	37	121	121	NUM
gujaf-207	75	38	transparency	transparency	NOUN
gujaf-207	75	39	,	,	PUNCT
gujaf-207	75	40	compliance	compliance	NOUN
gujaf-207	75	41	and	and	CCONJ
gujaf-207	75	42	sustainability	sustainability	NOUN
gujaf-207	75	43	of	of	ADP
gujaf-207	75	44	contributory	contributory	ADJ
gujaf-207	75	45	pension	pension	NOUN
gujaf-207	75	46	scheme	scheme	NOUN
gujaf-207	75	47	in	in	ADP
gujaf-207	75	48	nigeria	nigeria	PROPN
gujaf-207	75	49	olanrewaju	olanrewaju	PROPN
gujaf-207	75	50	atanda	atanda	PROPN
gujaf-207	75	51	aliu	aliu	PROPN
gujaf-207	75	52	(	(	PUNCT
gujaf-207	75	53	ph	ph	PROPN
gujaf-207	75	54	.	.	PROPN
gujaf-207	75	55	d	d	NOUN
gujaf-207	75	56	)	)	PUNCT
gujaf-207	75	57	,	,	PUNCT
gujaf-207	75	58	mohamad	mohamad	PROPN
gujaf-207	75	59	ali	ali	PROPN
gujaf-207	75	60	abdul	abdul	PROPN
gujaf-207	75	61	-	-	PUNCT
gujaf-207	75	62	hamid	hamid	PROPN
gujaf-207	75	63	(	(	PUNCT
gujaf-207	75	64	ph	ph	PROPN
gujaf-207	75	65	.	.	PROPN
gujaf-207	75	66	d	d	NOUN
gujaf-207	75	67	)	)	PUNCT
gujaf-207	75	68	,	,	PUNCT
gujaf-207	75	69	salami	salami	ADJ
gujaf-207	75	70	suleiman	suleiman	NOUN
gujaf-207	75	71	(	(	PUNCT
gujaf-207	75	72	ph	ph	PROPN
gujaf-207	75	73	.	.	PROPN
gujaf-207	75	74	d	d	NOUN
gujaf-207	75	75	)	)	PUNCT
gujaf-207	75	76	,	,	PUNCT
gujaf-207	75	77	salam	salam	PROPN
gujaf-207	75	78	mudathir	mudathir	PROPN
gujaf-207	75	79	olanrewaju	olanrewaju	ADJ
gujaf-207	75	80	135	135	NUM
gujaf-207	75	81	gusau	gusau	ADJ
gujaf-207	75	82	journal	journal	NOUN
gujaf-207	75	83	of	of	ADP
gujaf-207	75	84	accounting	accounting	NOUN
gujaf-207	75	85	and	and	CCONJ
gujaf-207	75	86	finance	finance	NOUN
gujaf-207	75	87	,	,	PUNCT
gujaf-207	75	88	vol	vol	NOUN
gujaf-207	75	89	.	.	PROPN
gujaf-207	75	90	4	4	NUM
gujaf-207	75	91	,	,	PUNCT
gujaf-207	75	92	issue	issue	NOUN
gujaf-207	75	93	1	1	NUM
gujaf-207	75	94	,	,	PUNCT
gujaf-207	75	95	april	april	PROPN
gujaf-207	75	96	,	,	PUNCT
gujaf-207	75	97	2023	2023	NUM
gujaf-207	75	98	x	x	PUNCT
gujaf-207	75	99	examining	examine	VERB
gujaf-207	75	100	the	the	DET
gujaf-207	75	101	impact	impact	NOUN
gujaf-207	75	102	of	of	ADP
gujaf-207	75	103	working	work	VERB
gujaf-207	75	104	capital	capital	NOUN
gujaf-207	75	105	management	management	NOUN
gujaf-207	75	106	on	on	ADP
gujaf-207	75	107	the	the	DET
gujaf-207	75	108	financial	financial	ADJ
gujaf-207	75	109	performance	performance	NOUN
gujaf-207	75	110	of	of	ADP
gujaf-207	75	111	listed	list	VERB
gujaf-207	75	112	industrial	industrial	ADJ
gujaf-207	75	113	goods	good	NOUN
gujaf-207	75	114	entities	entity	NOUN
gujaf-207	75	115	in	in	ADP
gujaf-207	75	116	nigeria	nigeria	PROPN
gujaf-207	75	117	151	151	NUM
gujaf-207	75	118	sani	sani	PROPN
gujaf-207	75	119	abdulrahman	abdulrahman	PROPN
gujaf-207	75	120	bala	bala	PROPN
gujaf-207	75	121	(	(	PUNCT
gujaf-207	75	122	ph	ph	PROPN
gujaf-207	75	123	.	.	PROPN
gujaf-207	75	124	d	d	NOUN
gujaf-207	75	125	)	)	PUNCT
gujaf-207	75	126	,	,	PUNCT
gujaf-207	75	127	jamilu	jamilu	NOUN
gujaf-207	75	128	jibril	jibril	PROPN
gujaf-207	75	129	,	,	PUNCT
gujaf-207	75	130	taophic	taophic	ADJ
gujaf-207	75	131	olarewaju	olarewaju	ADJ
gujaf-207	75	132	bakare	bakare	NOUN
gujaf-207	75	133	corporate	corporate	ADJ
gujaf-207	75	134	governance	governance	NOUN
gujaf-207	75	135	factors	factor	NOUN
gujaf-207	75	136	and	and	CCONJ
gujaf-207	75	137	tax	tax	NOUN
gujaf-207	75	138	avoidance	avoidance	NOUN
gujaf-207	75	139	of	of	ADP
gujaf-207	75	140	listed	list	VERB
gujaf-207	75	141	deposit	deposit	NOUN
gujaf-207	75	142	money	money	NOUN
gujaf-207	75	143	banks	bank	NOUN
gujaf-207	75	144	in	in	ADP
gujaf-207	75	145	nigeria	nigeria	PROPN
gujaf-207	75	146	171	171	NUM
gujaf-207	75	147	sani	sani	PROPN
gujaf-207	75	148	abdulrahman	abdulrahman	PROPN
gujaf-207	75	149	bala	bala	PROPN
gujaf-207	75	150	(	(	PUNCT
gujaf-207	75	151	ph	ph	PROPN
gujaf-207	75	152	.	.	PROPN
gujaf-207	75	153	d	d	NOUN
gujaf-207	75	154	)	)	PUNCT
gujaf-207	75	155	,	,	PUNCT
gujaf-207	75	156	umar	umar	PROPN
gujaf-207	75	157	salim	salim	PROPN
gujaf-207	75	158	ibrahim	ibrahim	PROPN
gujaf-207	75	159	,	,	PUNCT
gujaf-207	75	160	samaila	samaila	PROPN
gujaf-207	75	161	dannana	dannana	PROPN
gujaf-207	75	162	risk	risk	NOUN
gujaf-207	75	163	committee	committee	NOUN
gujaf-207	75	164	demographic	demographic	ADJ
gujaf-207	75	165	traits	trait	NOUN
gujaf-207	75	166	:	:	PUNCT
gujaf-207	75	167	a	a	DET
gujaf-207	75	168	study	study	NOUN
gujaf-207	75	169	of	of	ADP
gujaf-207	75	170	the	the	DET
gujaf-207	75	171	impact	impact	NOUN
gujaf-207	75	172	of	of	ADP
gujaf-207	75	173	expertise	expertise	NOUN
gujaf-207	75	174	on	on	ADP
gujaf-207	75	175	risk	risk	NOUN
gujaf-207	75	176	disclosure	disclosure	NOUN
gujaf-207	75	177	quality	quality	NOUN
gujaf-207	75	178	of	of	ADP
gujaf-207	75	179	listed	list	VERB
gujaf-207	75	180	insurance	insurance	NOUN
gujaf-207	75	181	firms	firm	NOUN
gujaf-207	75	182	in	in	ADP
gujaf-207	75	183	nigeria	nigeria	PROPN
gujaf-207	75	184	wada	wada	PROPN
gujaf-207	75	185	najib	najib	PROPN
gujaf-207	75	186	abbas	abbas	PROPN
gujaf-207	75	187	,	,	PUNCT
gujaf-207	75	188	dandago	dandago	NOUN
gujaf-207	75	189	,	,	PUNCT
gujaf-207	75	190	kabiru	kabiru	PROPN
gujaf-207	75	191	isa	isa	PROPN
gujaf-207	75	192	(	(	PUNCT
gujaf-207	75	193	ph	ph	PROPN
gujaf-207	75	194	.	.	PROPN
gujaf-207	75	195	d	d	NOUN
gujaf-207	75	196	)	)	PUNCT
gujaf-207	75	197	,	,	PUNCT
gujaf-207	75	198	rabiu	rabiu	NOUN
gujaf-207	75	199	,	,	PUNCT
gujaf-207	75	200	naja’atu	naja’atu	PROPN
gujaf-207	75	201	bala	bala	PROPN
gujaf-207	75	202	192	192	NUM
gujaf-207	75	203	moderating	moderate	VERB
gujaf-207	75	204	effect	effect	NOUN
gujaf-207	75	205	of	of	ADP
gujaf-207	75	206	audit	audit	NOUN
gujaf-207	75	207	committee	committee	NOUN
gujaf-207	75	208	on	on	ADP
gujaf-207	75	209	the	the	DET
gujaf-207	75	210	relationship	relationship	NOUN
gujaf-207	75	211	between	between	ADP
gujaf-207	75	212	audit	audit	NOUN
gujaf-207	75	213	quality	quality	NOUN
gujaf-207	75	214	and	and	CCONJ
gujaf-207	75	215	earnings	earning	NOUN
gujaf-207	75	216	management	management	NOUN
gujaf-207	75	217	of	of	ADP
gujaf-207	75	218	listed	list	VERB
gujaf-207	75	219	non	non	ADJ
gujaf-207	75	220	-	-	ADJ
gujaf-207	75	221	financial	financial	ADJ
gujaf-207	75	222	services	service	NOUN
gujaf-207	75	223	firms	firm	NOUN
gujaf-207	75	224	in	in	ADP
gujaf-207	75	225	nigeria	nigeria	PROPN
gujaf-207	75	226	ahmad	ahmad	PROPN
gujaf-207	75	227	muhammad	muhammad	PROPN
gujaf-207	75	228	ahmad	ahmad	PROPN
gujaf-207	75	229	,	,	PUNCT
gujaf-207	75	230	lubabah	lubabah	PROPN
gujaf-207	75	231	mansur	mansur	PROPN
gujaf-207	75	232	kwanbo	kwanbo	PROPN
gujaf-207	75	233	(	(	PUNCT
gujaf-207	75	234	ph.d	ph.d	PROPN
gujaf-207	75	235	.	.	PUNCT
gujaf-207	75	236	)	)	PUNCT
gujaf-207	75	237	,	,	PUNCT
gujaf-207	75	238	shehu	shehu	PROPN
gujaf-207	75	239	usman	usman	PROPN
gujaf-207	75	240	hassan	hassan	PROPN
gujaf-207	75	241	(	(	PUNCT
gujaf-207	75	242	ph.d	ph.d	PROPN
gujaf-207	75	243	.	.	PUNCT
gujaf-207	75	244	)	)	PUNCT
gujaf-207	76	1	musa	musa	PROPN
gujaf-207	76	2	suleiman	suleiman	PROPN
gujaf-207	76	3	umar	umar	PROPN
gujaf-207	76	4	(	(	PUNCT
gujaf-207	76	5	ph.d	ph.d	PROPN
gujaf-207	76	6	.	.	PUNCT
gujaf-207	76	7	)	)	PUNCT
gujaf-207	77	1	216	216	NUM
gujaf-207	77	2	determinants	determinant	NOUN
gujaf-207	77	3	of	of	ADP
gujaf-207	77	4	audit	audit	NOUN
gujaf-207	77	5	opinion	opinion	NOUN
gujaf-207	77	6	of	of	ADP
gujaf-207	77	7	negative	negative	ADJ
gujaf-207	77	8	-	-	PUNCT
gujaf-207	77	9	book	book	NOUN
gujaf-207	77	10	-	-	PUNCT
gujaf-207	77	11	value	value	NOUN
gujaf-207	77	12	firms	firm	NOUN
gujaf-207	77	13	in	in	ADP
gujaf-207	77	14	nigeria	nigeria	PROPN
gujaf-207	77	15	:	:	PUNCT
gujaf-207	77	16	firm	firm	ADJ
gujaf-207	77	17	value	value	NOUN
gujaf-207	77	18	and	and	CCONJ
gujaf-207	77	19	audit	audit	NOUN
gujaf-207	77	20	characteristics	characteristic	NOUN
gujaf-207	77	21	perspective	perspective	NOUN
gujaf-207	77	22	asma’u	asma’u	ADJ
gujaf-207	77	23	mahmood	mahmood	PROPN
gujaf-207	77	24	baffa	baffa	NOUN
gujaf-207	77	25	(	(	PUNCT
gujaf-207	77	26	ph	ph	PROPN
gujaf-207	77	27	.	.	PROPN
gujaf-207	77	28	d	d	NOUN
gujaf-207	77	29	)	)	PUNCT
gujaf-207	77	30	,	,	PUNCT
gujaf-207	77	31	lawal	lawal	PROPN
gujaf-207	77	32	mohammed	mohammed	PROPN
gujaf-207	77	33	(	(	PUNCT
gujaf-207	77	34	ph.d	ph.d	PROPN
gujaf-207	77	35	.	.	PROPN
gujaf-207	77	36	)	)	PUNCT
gujaf-207	77	37	,	,	PUNCT
gujaf-207	77	38	ahmed	ahmed	PROPN
gujaf-207	77	39	bello	bello	PROPN
gujaf-207	77	40	(	(	PUNCT
gujaf-207	77	41	ph.d	ph.d	PROPN
gujaf-207	77	42	.	.	PUNCT
gujaf-207	77	43	)	)	PUNCT
gujaf-207	78	1	umar	umar	PROPN
gujaf-207	78	2	farouk	farouk	PROPN
gujaf-207	78	3	abdulkarim	abdulkarim	VERB
gujaf-207	78	4	237	237	NUM
gujaf-207	78	5	intervention	intervention	NOUN
gujaf-207	78	6	announcements	announcement	NOUN
gujaf-207	78	7	and	and	CCONJ
gujaf-207	78	8	naira	naira	NUM
gujaf-207	78	9	management	management	NOUN
gujaf-207	78	10	:	:	PUNCT
gujaf-207	78	11	evidence	evidence	NOUN
gujaf-207	78	12	from	from	ADP
gujaf-207	78	13	the	the	DET
gujaf-207	78	14	nigerian	nigerian	ADJ
gujaf-207	78	15	foreign	foreign	ADJ
gujaf-207	78	16	exchange	exchange	NOUN
gujaf-207	78	17	market	market	NOUN
gujaf-207	78	18	adedeji	adedeji	VERB
gujaf-207	78	19	daniel	daniel	PROPN
gujaf-207	78	20	gbadebo	gbadebo	PROPN
gujaf-207	78	21	254	254	NUM
gujaf-207	78	22	is	be	AUX
gujaf-207	78	23	there	there	PRON
gujaf-207	78	24	earnings	earning	NOUN
gujaf-207	78	25	discontinuity	discontinuity	NOUN
gujaf-207	78	26	after	after	ADP
gujaf-207	78	27	the	the	DET
gujaf-207	78	28	implementation	implementation	NOUN
gujaf-207	78	29	of	of	ADP
gujaf-207	78	30	ifrs	ifrs	PROPN
gujaf-207	78	31	in	in	ADP
gujaf-207	78	32	nigeria	nigeria	PROPN
gujaf-207	78	33	?	?	PUNCT
gujaf-207	79	1	adedeji	adedeji	PROPN
gujaf-207	79	2	daniel	daniel	PROPN
gujaf-207	79	3	gbadebo	gbadebo	PROPN
gujaf-207	79	4	275	275	NUM
gujaf-207	79	5	gusau	gusau	ADJ
gujaf-207	79	6	journal	journal	NOUN
gujaf-207	79	7	of	of	ADP
gujaf-207	79	8	accounting	accounting	NOUN
gujaf-207	79	9	and	and	CCONJ
gujaf-207	79	10	finance	finance	NOUN
gujaf-207	79	11	,	,	PUNCT
gujaf-207	79	12	vol	vol	NOUN
gujaf-207	79	13	.	.	PROPN
gujaf-207	79	14	4	4	NUM
gujaf-207	79	15	,	,	PUNCT
gujaf-207	79	16	issue	issue	NOUN
gujaf-207	79	17	1	1	NUM
gujaf-207	79	18	,	,	PUNCT
gujaf-207	79	19	april	april	PROPN
gujaf-207	79	20	,	,	PUNCT
gujaf-207	79	21	2023	2023	NUM
gujaf-207	79	22	54	54	NUM
gujaf-207	79	23	liquidity	liquidity	NOUN
gujaf-207	79	24	risk	risk	NOUN
gujaf-207	79	25	and	and	CCONJ
gujaf-207	79	26	performance	performance	NOUN
gujaf-207	79	27	of	of	ADP
gujaf-207	79	28	non	non	ADJ
gujaf-207	79	29	-	-	ADJ
gujaf-207	79	30	financial	financial	ADJ
gujaf-207	79	31	firms	firm	NOUN
gujaf-207	79	32	listed	list	VERB
gujaf-207	79	33	on	on	ADP
gujaf-207	79	34	the	the	DET
gujaf-207	79	35	nigerian	nigerian	ADJ
gujaf-207	79	36	stock	stock	NOUN
gujaf-207	79	37	exchange	exchange	PROPN
gujaf-207	79	38	muhammed	muhamme	VERB
gujaf-207	79	39	alhaji	alhaji	PROPN
gujaf-207	79	40	abubakar	abubakar	PROPN
gujaf-207	79	41	faculty	faculty	NOUN
gujaf-207	79	42	of	of	ADP
gujaf-207	79	43	entrepreneurship	entrepreneurship	NOUN
gujaf-207	79	44	and	and	CCONJ
gujaf-207	79	45	business	business	NOUN
gujaf-207	79	46	universiti	universiti	PROPN
gujaf-207	79	47	malaysia	malaysia	PROPN
gujaf-207	79	48	kelantan	kelantan	PROPN
gujaf-207	79	49	abumuhammed89@yahoo.com	abumuhammed89@yahoo.com	PROPN
gujaf-207	79	50	+2347036874529	+2347036874529	PROPN
gujaf-207	79	51	nurnaddia	nurnaddia	PROPN
gujaf-207	79	52	binti	binti	PROPN
gujaf-207	79	53	nordin	nordin	PROPN
gujaf-207	79	54	faculty	faculty	NOUN
gujaf-207	79	55	of	of	ADP
gujaf-207	79	56	entrepreneurship	entrepreneurship	NOUN
gujaf-207	79	57	and	and	CCONJ
gujaf-207	79	58	business	business	NOUN
gujaf-207	79	59	universiti	universiti	PROPN
gujaf-207	79	60	malaysia	malaysia	PROPN
gujaf-207	79	61	kelantan	kelantan	PROPN
gujaf-207	79	62	naddia.n@umk.edu.my	naddia.n@umk.edu.my	PROPN
gujaf-207	79	63	+60	+60	NOUN
gujaf-207	79	64	11	11	NUM
gujaf-207	79	65	-	-	SYM
gujaf-207	79	66	1081	1081	NUM
gujaf-207	79	67	1728	1728	NUM
gujaf-207	79	68	abubakar	abubakar	PROPN
gujaf-207	79	69	hamisu	hamisu	PROPN
gujaf-207	79	70	umar	umar	PROPN
gujaf-207	79	71	department	department	PROPN
gujaf-207	79	72	of	of	ADP
gujaf-207	79	73	business	business	PROPN
gujaf-207	79	74	administration	administration	PROPN
gujaf-207	79	75	,	,	PUNCT
gujaf-207	79	76	al	al	PROPN
gujaf-207	79	77	-	-	PUNCT
gujaf-207	79	78	qalam	qalam	PROPN
gujaf-207	79	79	university	university	PROPN
gujaf-207	79	80	katsina	katsina	PROPN
gujaf-207	79	81	,	,	PUNCT
gujaf-207	79	82	nigeria	nigeria	PROPN
gujaf-207	79	83	.	.	PUNCT
gujaf-207	80	1	abuhamisu2365@gmail.com	abuhamisu2365@gmail.com	X
gujaf-207	81	1	+234803	+234803	NUM
gujaf-207	81	2	603	603	NUM
gujaf-207	81	3	1205	1205	NUM
gujaf-207	81	4	abstract	abstract	NOUN
gujaf-207	81	5	this	this	DET
gujaf-207	81	6	study	study	NOUN
gujaf-207	81	7	has	have	AUX
gujaf-207	81	8	examined	examine	VERB
gujaf-207	81	9	the	the	DET
gujaf-207	81	10	effect	effect	NOUN
gujaf-207	81	11	of	of	ADP
gujaf-207	81	12	liquidity	liquidity	NOUN
gujaf-207	81	13	risk	risk	NOUN
gujaf-207	81	14	on	on	ADP
gujaf-207	81	15	performance	performance	NOUN
gujaf-207	81	16	of	of	ADP
gujaf-207	81	17	non	non	ADJ
gujaf-207	81	18	-	-	ADJ
gujaf-207	81	19	financial	financial	ADJ
gujaf-207	81	20	firms	firm	NOUN
gujaf-207	81	21	listed	list	VERB
gujaf-207	81	22	on	on	ADP
gujaf-207	81	23	the	the	DET
gujaf-207	81	24	nigerian	nigerian	ADJ
gujaf-207	81	25	stock	stock	NOUN
gujaf-207	81	26	exchange	exchange	PROPN
gujaf-207	81	27	.	.	PUNCT
gujaf-207	82	1	the	the	DET
gujaf-207	82	2	main	main	ADJ
gujaf-207	82	3	objective	objective	NOUN
gujaf-207	82	4	was	be	AUX
gujaf-207	82	5	to	to	PART
gujaf-207	82	6	assess	assess	VERB
gujaf-207	82	7	the	the	DET
gujaf-207	82	8	degree	degree	NOUN
gujaf-207	82	9	of	of	ADP
gujaf-207	82	10	influence	influence	NOUN
gujaf-207	82	11	liquidity	liquidity	NOUN
gujaf-207	82	12	risk	risk	NOUN
gujaf-207	82	13	measured	measure	VERB
gujaf-207	82	14	by	by	ADP
gujaf-207	82	15	(	(	PUNCT
gujaf-207	82	16	standard	standard	ADJ
gujaf-207	82	17	deviation	deviation	NOUN
gujaf-207	82	18	of	of	ADP
gujaf-207	82	19	quick	quick	ADJ
gujaf-207	82	20	ratio	ratio	NOUN
gujaf-207	82	21	and	and	CCONJ
gujaf-207	82	22	current	current	ADJ
gujaf-207	82	23	ratio	ratio	NOUN
gujaf-207	82	24	)	)	PUNCT
gujaf-207	82	25	have	have	AUX
gujaf-207	82	26	on	on	ADP
gujaf-207	82	27	performance	performance	NOUN
gujaf-207	82	28	(	(	PUNCT
gujaf-207	82	29	return	return	VERB
gujaf-207	82	30	on	on	ADP
gujaf-207	82	31	assets	asset	NOUN
gujaf-207	82	32	)	)	PUNCT
gujaf-207	82	33	of	of	ADP
gujaf-207	82	34	the	the	DET
gujaf-207	82	35	non	non	ADJ
gujaf-207	82	36	-	-	ADJ
gujaf-207	82	37	financial	financial	ADJ
gujaf-207	82	38	firms	firm	NOUN
gujaf-207	82	39	in	in	ADP
gujaf-207	82	40	nigeria	nigeria	PROPN
gujaf-207	82	41	.	.	PUNCT
gujaf-207	83	1	data	datum	NOUN
gujaf-207	83	2	from	from	ADP
gujaf-207	83	3	all	all	DET
gujaf-207	83	4	the	the	DET
gujaf-207	83	5	87	87	NUM
gujaf-207	83	6	non	non	ADJ
gujaf-207	83	7	-	-	ADJ
gujaf-207	83	8	financial	financial	ADJ
gujaf-207	83	9	firms	firm	NOUN
gujaf-207	83	10	listed	list	VERB
gujaf-207	83	11	on	on	ADP
gujaf-207	83	12	nse	nse	NOUN
gujaf-207	83	13	were	be	AUX
gujaf-207	83	14	extracted	extract	VERB
gujaf-207	83	15	through	through	ADP
gujaf-207	83	16	financial	financial	ADJ
gujaf-207	83	17	reports	report	NOUN
gujaf-207	83	18	and	and	CCONJ
gujaf-207	83	19	analyzed	analyze	VERB
gujaf-207	83	20	using	use	VERB
gujaf-207	83	21	descriptive	descriptive	ADJ
gujaf-207	83	22	statistics	statistic	NOUN
gujaf-207	83	23	,	,	PUNCT
gujaf-207	83	24	correlation	correlation	NOUN
gujaf-207	83	25	and	and	CCONJ
gujaf-207	83	26	regression	regression	NOUN
gujaf-207	83	27	through	through	ADP
gujaf-207	83	28	stata	stata	NOUN
gujaf-207	83	29	version	version	PROPN
gujaf-207	83	30	16	16	NUM
gujaf-207	83	31	.	.	PUNCT
gujaf-207	84	1	the	the	DET
gujaf-207	84	2	findings	finding	NOUN
gujaf-207	84	3	revealed	reveal	VERB
gujaf-207	84	4	that	that	SCONJ
gujaf-207	84	5	current	current	ADJ
gujaf-207	84	6	ratio	ratio	NOUN
gujaf-207	84	7	have	have	VERB
gujaf-207	84	8	negative	negative	ADJ
gujaf-207	84	9	and	and	CCONJ
gujaf-207	84	10	significant	significant	ADJ
gujaf-207	84	11	effect	effect	NOUN
gujaf-207	84	12	on	on	ADP
gujaf-207	84	13	performance	performance	NOUN
gujaf-207	84	14	,	,	PUNCT
gujaf-207	84	15	while	while	SCONJ
gujaf-207	84	16	the	the	DET
gujaf-207	84	17	quick	quick	ADJ
gujaf-207	84	18	ratio	ratio	NOUN
gujaf-207	84	19	was	be	AUX
gujaf-207	84	20	not	not	PART
gujaf-207	84	21	significant	significant	ADJ
gujaf-207	84	22	in	in	ADP
gujaf-207	84	23	influencing	influence	VERB
gujaf-207	84	24	performance	performance	NOUN
gujaf-207	84	25	.	.	PUNCT
gujaf-207	85	1	the	the	DET
gujaf-207	85	2	result	result	NOUN
gujaf-207	85	3	implies	imply	VERB
gujaf-207	85	4	that	that	SCONJ
gujaf-207	85	5	an	an	DET
gujaf-207	85	6	increase	increase	NOUN
gujaf-207	85	7	in	in	ADP
gujaf-207	85	8	liquidity	liquidity	NOUN
gujaf-207	85	9	risk	risk	NOUN
gujaf-207	85	10	(	(	PUNCT
gujaf-207	85	11	difficulty	difficulty	NOUN
gujaf-207	85	12	in	in	ADP
gujaf-207	85	13	running	run	VERB
gujaf-207	85	14	the	the	DET
gujaf-207	85	15	operations	operation	NOUN
gujaf-207	85	16	and	and	CCONJ
gujaf-207	85	17	offsetting	offset	VERB
gujaf-207	85	18	short	short	ADJ
gujaf-207	85	19	term	term	NOUN
gujaf-207	85	20	maturing	mature	VERB
gujaf-207	85	21	obligations	obligation	NOUN
gujaf-207	85	22	)	)	PUNCT
gujaf-207	85	23	,	,	PUNCT
gujaf-207	85	24	leads	lead	VERB
gujaf-207	85	25	to	to	ADP
gujaf-207	85	26	a	a	DET
gujaf-207	85	27	significant	significant	ADJ
gujaf-207	85	28	decrease	decrease	NOUN
gujaf-207	85	29	in	in	ADP
gujaf-207	85	30	performance	performance	NOUN
gujaf-207	85	31	of	of	ADP
gujaf-207	85	32	the	the	DET
gujaf-207	85	33	firms	firm	NOUN
gujaf-207	85	34	.	.	PUNCT
gujaf-207	86	1	the	the	DET
gujaf-207	86	2	result	result	NOUN
gujaf-207	86	3	also	also	ADV
gujaf-207	86	4	confirms	confirm	VERB
gujaf-207	86	5	that	that	SCONJ
gujaf-207	86	6	the	the	DET
gujaf-207	86	7	standard	standard	ADJ
gujaf-207	86	8	deviation	deviation	NOUN
gujaf-207	86	9	of	of	ADP
gujaf-207	86	10	current	current	ADJ
gujaf-207	86	11	ratio	ratio	NOUN
gujaf-207	86	12	provides	provide	VERB
gujaf-207	86	13	better	well	ADJ
gujaf-207	86	14	measurement	measurement	NOUN
gujaf-207	86	15	of	of	ADP
gujaf-207	86	16	liquidity	liquidity	NOUN
gujaf-207	86	17	risk	risk	NOUN
gujaf-207	86	18	.	.	PUNCT
gujaf-207	87	1	it	it	PRON
gujaf-207	87	2	was	be	AUX
gujaf-207	87	3	however	however	ADV
gujaf-207	87	4	concluded	conclude	VERB
gujaf-207	87	5	that	that	SCONJ
gujaf-207	87	6	,	,	PUNCT
gujaf-207	87	7	liquidity	liquidity	NOUN
gujaf-207	87	8	risk	risk	NOUN
gujaf-207	87	9	has	have	VERB
gujaf-207	87	10	negative	negative	ADJ
gujaf-207	87	11	and	and	CCONJ
gujaf-207	87	12	significant	significant	ADJ
gujaf-207	87	13	effect	effect	NOUN
gujaf-207	87	14	on	on	ADP
gujaf-207	87	15	performance	performance	NOUN
gujaf-207	87	16	of	of	ADP
gujaf-207	87	17	firms	firm	NOUN
gujaf-207	87	18	in	in	ADP
gujaf-207	87	19	nigeria	nigeria	PROPN
gujaf-207	87	20	.	.	PUNCT
gujaf-207	88	1	the	the	DET
gujaf-207	88	2	study	study	NOUN
gujaf-207	88	3	recommends	recommend	VERB
gujaf-207	88	4	that	that	SCONJ
gujaf-207	88	5	more	more	ADJ
gujaf-207	88	6	attention	attention	NOUN
gujaf-207	88	7	should	should	AUX
gujaf-207	88	8	be	be	AUX
gujaf-207	88	9	given	give	VERB
gujaf-207	88	10	to	to	ADP
gujaf-207	88	11	liquidity	liquidity	NOUN
gujaf-207	88	12	management	management	NOUN
gujaf-207	88	13	to	to	PART
gujaf-207	88	14	minimize	minimize	VERB
gujaf-207	88	15	the	the	DET
gujaf-207	88	16	risk	risk	NOUN
gujaf-207	88	17	of	of	ADP
gujaf-207	88	18	insolvency	insolvency	NOUN
gujaf-207	88	19	or	or	CCONJ
gujaf-207	88	20	bankruptcy	bankruptcy	NOUN
gujaf-207	88	21	of	of	ADP
gujaf-207	88	22	firms	firm	NOUN
gujaf-207	88	23	in	in	ADP
gujaf-207	88	24	nigeria	nigeria	PROPN
gujaf-207	88	25	as	as	SCONJ
gujaf-207	88	26	such	such	ADJ
gujaf-207	88	27	will	will	AUX
gujaf-207	88	28	help	help	VERB
gujaf-207	88	29	in	in	ADP
gujaf-207	88	30	reducing	reduce	VERB
gujaf-207	88	31	liquidity	liquidity	NOUN
gujaf-207	88	32	risk	risk	NOUN
gujaf-207	88	33	issues	issue	NOUN
gujaf-207	88	34	and	and	CCONJ
gujaf-207	88	35	improve	improve	VERB
gujaf-207	88	36	performance	performance	NOUN
gujaf-207	88	37	of	of	ADP
gujaf-207	88	38	the	the	DET
gujaf-207	88	39	nonfinancial	nonfinancial	ADJ
gujaf-207	88	40	firms	firm	NOUN
gujaf-207	88	41	in	in	ADP
gujaf-207	88	42	nigeria	nigeria	PROPN
gujaf-207	88	43	.	.	PUNCT
gujaf-207	89	1	keywords	keyword	NOUN
gujaf-207	89	2	:	:	PUNCT
gujaf-207	89	3	liquidity	liquidity	NOUN
gujaf-207	89	4	risk	risk	NOUN
gujaf-207	89	5	,	,	PUNCT
gujaf-207	89	6	liquidity	liquidity	NOUN
gujaf-207	89	7	,	,	PUNCT
gujaf-207	89	8	performance	performance	NOUN
gujaf-207	89	9	,	,	PUNCT
gujaf-207	89	10	non	non	ADJ
gujaf-207	89	11	-	-	ADJ
gujaf-207	89	12	financial	financial	ADJ
gujaf-207	89	13	firms	firm	NOUN
gujaf-207	89	14	.	.	PUNCT
gujaf-207	90	1	https://doi.org/10.57233/gujaf.v4i1.200	https://doi.org/10.57233/gujaf.v4i1.200	PROPN
gujaf-207	90	2	gusau	gusau	PROPN
gujaf-207	90	3	journal	journal	PROPN
gujaf-207	90	4	of	of	ADP
gujaf-207	90	5	accounting	accounting	NOUN
gujaf-207	90	6	and	and	CCONJ
gujaf-207	90	7	finance	finance	NOUN
gujaf-207	90	8	,	,	PUNCT
gujaf-207	90	9	vol	vol	NOUN
gujaf-207	90	10	.	.	PROPN
gujaf-207	90	11	4	4	NUM
gujaf-207	90	12	,	,	PUNCT
gujaf-207	90	13	issue	issue	NOUN
gujaf-207	90	14	1	1	NUM
gujaf-207	90	15	,	,	PUNCT
gujaf-207	90	16	april	april	PROPN
gujaf-207	90	17	,	,	PUNCT
gujaf-207	90	18	2023	2023	NUM
gujaf-207	90	19	55	55	NUM
gujaf-207	90	20	1	1	NUM
gujaf-207	90	21	.	.	PUNCT
gujaf-207	90	22	introduction	introduction	NOUN
gujaf-207	90	23	the	the	DET
gujaf-207	90	24	non	non	ADJ
gujaf-207	90	25	-	-	ADJ
gujaf-207	90	26	financial	financial	ADJ
gujaf-207	90	27	firms	firm	NOUN
gujaf-207	90	28	constitute	constitute	VERB
gujaf-207	90	29	the	the	DET
gujaf-207	90	30	bedrock	bedrock	NOUN
gujaf-207	90	31	of	of	ADP
gujaf-207	90	32	any	any	DET
gujaf-207	90	33	economy	economy	NOUN
gujaf-207	90	34	as	as	SCONJ
gujaf-207	90	35	they	they	PRON
gujaf-207	90	36	contribute	contribute	VERB
gujaf-207	90	37	immensely	immensely	ADV
gujaf-207	90	38	to	to	ADP
gujaf-207	90	39	the	the	DET
gujaf-207	90	40	growth	growth	NOUN
gujaf-207	90	41	and	and	CCONJ
gujaf-207	90	42	development	development	NOUN
gujaf-207	90	43	of	of	ADP
gujaf-207	90	44	any	any	DET
gujaf-207	90	45	country	country	NOUN
gujaf-207	90	46	.	.	PUNCT
gujaf-207	91	1	the	the	DET
gujaf-207	91	2	sector	sector	NOUN
gujaf-207	91	3	comprises	comprise	VERB
gujaf-207	91	4	both	both	DET
gujaf-207	91	5	non	non	ADJ
gujaf-207	91	6	-	-	ADJ
gujaf-207	91	7	financial	financial	ADJ
gujaf-207	91	8	services	service	NOUN
gujaf-207	91	9	as	as	ADV
gujaf-207	91	10	well	well	ADV
gujaf-207	91	11	as	as	ADP
gujaf-207	91	12	the	the	DET
gujaf-207	91	13	manufacturing	manufacturing	NOUN
gujaf-207	91	14	and	and	CCONJ
gujaf-207	91	15	agriculture	agriculture	NOUN
gujaf-207	91	16	.	.	PUNCT
gujaf-207	92	1	ishola	ishola	PROPN
gujaf-207	92	2	and	and	CCONJ
gujaf-207	92	3	olusoji	olusoji	PROPN
gujaf-207	92	4	(	(	PUNCT
gujaf-207	92	5	2020	2020	NUM
gujaf-207	92	6	)	)	PUNCT
gujaf-207	92	7	reported	report	VERB
gujaf-207	92	8	that	that	SCONJ
gujaf-207	92	9	about	about	ADV
gujaf-207	92	10	80	80	NUM
gujaf-207	92	11	%	%	NOUN
gujaf-207	92	12	of	of	ADP
gujaf-207	92	13	u.s	u.s	PROPN
gujaf-207	92	14	,	,	PUNCT
gujaf-207	92	15	and	and	CCONJ
gujaf-207	92	16	60	60	NUM
gujaf-207	92	17	%	%	NOUN
gujaf-207	92	18	of	of	ADP
gujaf-207	92	19	india	india	PROPN
gujaf-207	92	20	gross	gross	ADJ
gujaf-207	92	21	domestic	domestic	ADJ
gujaf-207	92	22	product	product	NOUN
gujaf-207	92	23	(	(	PUNCT
gujaf-207	92	24	gdp	gdp	NOUN
gujaf-207	92	25	)	)	PUNCT
gujaf-207	92	26	comes	come	VERB
gujaf-207	92	27	from	from	ADP
gujaf-207	92	28	the	the	DET
gujaf-207	92	29	non	non	ADJ
gujaf-207	92	30	-	-	ADJ
gujaf-207	92	31	financial	financial	ADJ
gujaf-207	92	32	sector	sector	NOUN
gujaf-207	92	33	economic	economic	ADJ
gujaf-207	92	34	activities	activity	NOUN
gujaf-207	92	35	.	.	PUNCT
gujaf-207	93	1	also	also	ADV
gujaf-207	93	2	among	among	ADP
gujaf-207	93	3	african	african	ADJ
gujaf-207	93	4	countries	country	NOUN
gujaf-207	93	5	,	,	PUNCT
gujaf-207	93	6	the	the	DET
gujaf-207	93	7	contribution	contribution	NOUN
gujaf-207	93	8	of	of	ADP
gujaf-207	93	9	these	these	DET
gujaf-207	93	10	sectors	sector	NOUN
gujaf-207	93	11	to	to	ADP
gujaf-207	93	12	the	the	DET
gujaf-207	93	13	gdp	gdp	NOUN
gujaf-207	93	14	in	in	ADP
gujaf-207	93	15	uganda	uganda	PROPN
gujaf-207	93	16	is	be	AUX
gujaf-207	93	17	40	40	NUM
gujaf-207	93	18	%	%	NOUN
gujaf-207	93	19	,	,	PUNCT
gujaf-207	93	20	and	and	CCONJ
gujaf-207	93	21	50	50	NUM
gujaf-207	93	22	%	%	NOUN
gujaf-207	93	23	in	in	ADP
gujaf-207	93	24	zambia	zambia	PROPN
gujaf-207	93	25	.	.	PUNCT
gujaf-207	94	1	in	in	ADP
gujaf-207	94	2	nigeria	nigeria	PROPN
gujaf-207	94	3	,	,	PUNCT
gujaf-207	94	4	this	this	DET
gujaf-207	94	5	sector	sector	NOUN
gujaf-207	94	6	recorded	record	VERB
gujaf-207	94	7	between	between	ADP
gujaf-207	94	8	70	70	NUM
gujaf-207	94	9	%	%	NOUN
gujaf-207	94	10	and	and	CCONJ
gujaf-207	94	11	80	80	NUM
gujaf-207	94	12	%	%	NOUN
gujaf-207	94	13	of	of	ADP
gujaf-207	94	14	the	the	DET
gujaf-207	94	15	gdp	gdp	NOUN
gujaf-207	94	16	from	from	ADP
gujaf-207	94	17	2016	2016	NUM
gujaf-207	94	18	to	to	ADP
gujaf-207	94	19	2021	2021	NUM
gujaf-207	94	20	(	(	PUNCT
gujaf-207	94	21	statista	statista	NOUN
gujaf-207	94	22	,	,	PUNCT
gujaf-207	94	23	2022	2022	NUM
gujaf-207	94	24	)	)	PUNCT
gujaf-207	94	25	.	.	PUNCT
gujaf-207	95	1	these	these	DET
gujaf-207	95	2	reports	report	NOUN
gujaf-207	95	3	simply	simply	ADV
gujaf-207	95	4	indicate	indicate	VERB
gujaf-207	95	5	how	how	SCONJ
gujaf-207	95	6	significant	significant	ADJ
gujaf-207	95	7	the	the	DET
gujaf-207	95	8	survival	survival	NOUN
gujaf-207	95	9	of	of	ADP
gujaf-207	95	10	the	the	DET
gujaf-207	95	11	sector	sector	NOUN
gujaf-207	95	12	to	to	ADP
gujaf-207	95	13	the	the	DET
gujaf-207	95	14	development	development	NOUN
gujaf-207	95	15	of	of	ADP
gujaf-207	95	16	the	the	DET
gujaf-207	95	17	country	country	NOUN
gujaf-207	95	18	.	.	PUNCT
gujaf-207	96	1	according	accord	VERB
gujaf-207	96	2	to	to	ADP
gujaf-207	96	3	sodiq	sodiq	NOUN
gujaf-207	96	4	(	(	PUNCT
gujaf-207	96	5	2022	2022	NUM
gujaf-207	96	6	)	)	PUNCT
gujaf-207	96	7	food	food	NOUN
gujaf-207	96	8	business	business	NOUN
gujaf-207	96	9	,	,	PUNCT
gujaf-207	96	10	real	real	ADJ
gujaf-207	96	11	estate	estate	NOUN
gujaf-207	96	12	,	,	PUNCT
gujaf-207	96	13	e	e	NOUN
gujaf-207	96	14	-	-	NOUN
gujaf-207	96	15	commerce	commerce	NOUN
gujaf-207	96	16	and	and	CCONJ
gujaf-207	96	17	logistics	logistic	NOUN
gujaf-207	96	18	,	,	PUNCT
gujaf-207	96	19	which	which	PRON
gujaf-207	96	20	are	be	AUX
gujaf-207	96	21	also	also	ADV
gujaf-207	96	22	part	part	NOUN
gujaf-207	96	23	of	of	ADP
gujaf-207	96	24	the	the	DET
gujaf-207	96	25	non	non	ADJ
gujaf-207	96	26	-	-	ADJ
gujaf-207	96	27	financial	financial	ADJ
gujaf-207	96	28	firms	firm	NOUN
gujaf-207	96	29	,	,	PUNCT
gujaf-207	96	30	are	be	AUX
gujaf-207	96	31	the	the	DET
gujaf-207	96	32	fastest	fast	ADJ
gujaf-207	96	33	growing	grow	VERB
gujaf-207	96	34	businesses	business	NOUN
gujaf-207	96	35	in	in	ADP
gujaf-207	96	36	africa	africa	PROPN
gujaf-207	96	37	especially	especially	ADV
gujaf-207	96	38	in	in	ADP
gujaf-207	96	39	nigeria	nigeria	PROPN
gujaf-207	96	40	,	,	PUNCT
gujaf-207	96	41	south	south	PROPN
gujaf-207	96	42	africa	africa	PROPN
gujaf-207	96	43	,	,	PUNCT
gujaf-207	96	44	kenya	kenya	PROPN
gujaf-207	96	45	,	,	PUNCT
gujaf-207	96	46	ethiopia	ethiopia	PROPN
gujaf-207	96	47	,	,	PUNCT
gujaf-207	96	48	ghana	ghana	PROPN
gujaf-207	96	49	and	and	CCONJ
gujaf-207	96	50	mauritus	mauritus	PROPN
gujaf-207	96	51	.	.	PUNCT
gujaf-207	97	1	a	a	DET
gujaf-207	97	2	report	report	NOUN
gujaf-207	97	3	shows	show	VERB
gujaf-207	97	4	that	that	SCONJ
gujaf-207	97	5	53	53	NUM
gujaf-207	97	6	%	%	NOUN
gujaf-207	97	7	of	of	ADP
gujaf-207	97	8	the	the	DET
gujaf-207	97	9	service	service	NOUN
gujaf-207	97	10	sector	sector	NOUN
gujaf-207	97	11	gdp	gdp	NOUN
gujaf-207	97	12	comes	come	VERB
gujaf-207	97	13	from	from	ADP
gujaf-207	97	14	the	the	DET
gujaf-207	97	15	non	non	ADJ
gujaf-207	97	16	-	-	ADJ
gujaf-207	97	17	financial	financial	ADJ
gujaf-207	97	18	services	service	NOUN
gujaf-207	97	19	(	(	PUNCT
gujaf-207	97	20	nigerian	nigerian	ADJ
gujaf-207	97	21	investment	investment	NOUN
gujaf-207	97	22	promotion	promotion	PROPN
gujaf-207	97	23	commission	commission	PROPN
gujaf-207	97	24	,	,	PUNCT
gujaf-207	97	25	2022	2022	NUM
gujaf-207	97	26	)	)	PUNCT
gujaf-207	97	27	.	.	PUNCT
gujaf-207	98	1	these	these	PRON
gujaf-207	98	2	simply	simply	ADV
gujaf-207	98	3	implies	imply	VERB
gujaf-207	98	4	that	that	SCONJ
gujaf-207	98	5	,	,	PUNCT
gujaf-207	98	6	the	the	DET
gujaf-207	98	7	non	non	ADJ
gujaf-207	98	8	-	-	ADJ
gujaf-207	98	9	financial	financial	ADJ
gujaf-207	98	10	sector	sector	NOUN
gujaf-207	98	11	contributes	contribute	VERB
gujaf-207	98	12	larger	large	ADJ
gujaf-207	98	13	to	to	ADP
gujaf-207	98	14	the	the	DET
gujaf-207	98	15	economy	economy	NOUN
gujaf-207	98	16	,	,	PUNCT
gujaf-207	98	17	and	and	CCONJ
gujaf-207	98	18	thus	thus	ADV
gujaf-207	98	19	such	such	ADJ
gujaf-207	98	20	sector	sector	NOUN
gujaf-207	98	21	performance	performance	NOUN
gujaf-207	98	22	is	be	AUX
gujaf-207	98	23	vital	vital	ADJ
gujaf-207	98	24	for	for	ADP
gujaf-207	98	25	growth	growth	NOUN
gujaf-207	98	26	and	and	CCONJ
gujaf-207	98	27	development	development	NOUN
gujaf-207	98	28	of	of	ADP
gujaf-207	98	29	the	the	DET
gujaf-207	98	30	country	country	NOUN
gujaf-207	98	31	.	.	PUNCT
gujaf-207	99	1	madaleno	madaleno	PROPN
gujaf-207	99	2	and	and	CCONJ
gujaf-207	99	3	barbuta	barbuta	NOUN
gujaf-207	99	4	-	-	PUNCT
gujaf-207	99	5	misu	misu	NOUN
gujaf-207	99	6	(	(	PUNCT
gujaf-207	99	7	2019	2019	NUM
gujaf-207	99	8	)	)	PUNCT
gujaf-207	99	9	in	in	ADP
gujaf-207	99	10	a	a	DET
gujaf-207	99	11	study	study	NOUN
gujaf-207	99	12	from	from	ADP
gujaf-207	99	13	2006	2006	NUM
gujaf-207	99	14	to	to	ADP
gujaf-207	99	15	2015	2015	NUM
gujaf-207	99	16	,	,	PUNCT
gujaf-207	99	17	and	and	CCONJ
gujaf-207	99	18	found	find	VERB
gujaf-207	99	19	economic	economic	ADJ
gujaf-207	99	20	and	and	CCONJ
gujaf-207	99	21	financial	financial	ADJ
gujaf-207	99	22	crisis	crisis	NOUN
gujaf-207	99	23	,	,	PUNCT
gujaf-207	99	24	liquidity	liquidity	NOUN
gujaf-207	99	25	,	,	PUNCT
gujaf-207	99	26	assets	asset	NOUN
gujaf-207	99	27	turnover	turnover	NOUN
gujaf-207	99	28	,	,	PUNCT
gujaf-207	99	29	and	and	CCONJ
gujaf-207	99	30	labour	labour	NOUN
gujaf-207	99	31	productivity	productivity	NOUN
gujaf-207	99	32	,	,	PUNCT
gujaf-207	99	33	are	be	AUX
gujaf-207	99	34	the	the	DET
gujaf-207	99	35	major	major	ADJ
gujaf-207	99	36	factors	factor	NOUN
gujaf-207	99	37	influencing	influence	VERB
gujaf-207	99	38	financial	financial	ADJ
gujaf-207	99	39	performance	performance	NOUN
gujaf-207	99	40	of	of	ADP
gujaf-207	99	41	firms	firm	NOUN
gujaf-207	99	42	in	in	ADP
gujaf-207	99	43	european	european	ADJ
gujaf-207	99	44	countries	country	NOUN
gujaf-207	99	45	.	.	PUNCT
gujaf-207	100	1	liquidity	liquidity	NOUN
gujaf-207	100	2	is	be	AUX
gujaf-207	100	3	an	an	DET
gujaf-207	100	4	important	important	ADJ
gujaf-207	100	5	factor	factor	NOUN
gujaf-207	100	6	that	that	PRON
gujaf-207	100	7	shows	show	VERB
gujaf-207	100	8	the	the	DET
gujaf-207	100	9	ability	ability	NOUN
gujaf-207	100	10	of	of	ADP
gujaf-207	100	11	the	the	DET
gujaf-207	100	12	firms	firm	NOUN
gujaf-207	100	13	to	to	PART
gujaf-207	100	14	meet	meet	VERB
gujaf-207	100	15	shortterm	shortterm	NOUN
gujaf-207	100	16	maturing	mature	VERB
gujaf-207	100	17	obligations	obligation	NOUN
gujaf-207	100	18	.	.	PUNCT
gujaf-207	101	1	mbah	mbah	PROPN
gujaf-207	101	2	et	et	PROPN
gujaf-207	101	3	al	al	PROPN
gujaf-207	101	4	.	.	PROPN
gujaf-207	102	1	(	(	PUNCT
gujaf-207	102	2	2018	2018	NUM
gujaf-207	102	3	)	)	PUNCT
gujaf-207	102	4	confirms	confirm	VERB
gujaf-207	102	5	that	that	SCONJ
gujaf-207	102	6	manufacturing	manufacturing	NOUN
gujaf-207	102	7	firms	firm	NOUN
gujaf-207	102	8	in	in	ADP
gujaf-207	102	9	nigeria	nigeria	PROPN
gujaf-207	102	10	are	be	AUX
gujaf-207	102	11	facing	face	VERB
gujaf-207	102	12	decline	decline	NOUN
gujaf-207	102	13	in	in	ADP
gujaf-207	102	14	performance	performance	NOUN
gujaf-207	102	15	due	due	ADP
gujaf-207	102	16	to	to	ADP
gujaf-207	102	17	reduction	reduction	NOUN
gujaf-207	102	18	in	in	ADP
gujaf-207	102	19	share	share	NOUN
gujaf-207	102	20	prices	price	NOUN
gujaf-207	102	21	,	,	PUNCT
gujaf-207	102	22	lowcapacity	lowcapacity	NOUN
gujaf-207	102	23	utilization	utilization	NOUN
gujaf-207	102	24	,	,	PUNCT
gujaf-207	102	25	high	high	ADJ
gujaf-207	102	26	labour	labour	NOUN
gujaf-207	102	27	turnover	turnover	NOUN
gujaf-207	102	28	,	,	PUNCT
gujaf-207	102	29	high	high	ADJ
gujaf-207	102	30	inventory	inventory	NOUN
gujaf-207	102	31	turnover	turnover	NOUN
gujaf-207	102	32	,	,	PUNCT
gujaf-207	102	33	slowing	slow	VERB
gujaf-207	102	34	gross	gross	ADJ
gujaf-207	102	35	domestic	domestic	ADJ
gujaf-207	102	36	product	product	NOUN
gujaf-207	102	37	,	,	PUNCT
gujaf-207	102	38	high	high	ADJ
gujaf-207	102	39	inflation	inflation	NOUN
gujaf-207	102	40	and	and	CCONJ
gujaf-207	102	41	interest	interest	NOUN
gujaf-207	102	42	rates	rate	NOUN
gujaf-207	102	43	because	because	SCONJ
gujaf-207	102	44	they	they	PRON
gujaf-207	102	45	limit	limit	VERB
gujaf-207	102	46	liquidity	liquidity	NOUN
gujaf-207	102	47	,	,	PUNCT
gujaf-207	102	48	or	or	CCONJ
gujaf-207	102	49	the	the	DET
gujaf-207	102	50	amount	amount	NOUN
gujaf-207	102	51	of	of	ADP
gujaf-207	102	52	money	money	NOUN
gujaf-207	102	53	available	available	ADJ
gujaf-207	102	54	to	to	PART
gujaf-207	102	55	invest	invest	VERB
gujaf-207	102	56	.	.	PUNCT
gujaf-207	103	1	also	also	ADV
gujaf-207	103	2	,	,	PUNCT
gujaf-207	103	3	khan	khan	PROPN
gujaf-207	103	4	(	(	PUNCT
gujaf-207	103	5	2022	2022	NUM
gujaf-207	103	6	)	)	PUNCT
gujaf-207	103	7	discovered	discover	VERB
gujaf-207	103	8	that	that	SCONJ
gujaf-207	103	9	creditrationed	creditratione	VERB
gujaf-207	103	10	businesses	business	NOUN
gujaf-207	103	11	in	in	ADP
gujaf-207	103	12	europe	europe	PROPN
gujaf-207	103	13	were	be	AUX
gujaf-207	103	14	less	less	ADV
gujaf-207	103	15	likely	likely	ADJ
gujaf-207	103	16	to	to	PART
gujaf-207	103	17	receive	receive	VERB
gujaf-207	103	18	short	short	ADJ
gujaf-207	103	19	-	-	PUNCT
gujaf-207	103	20	term	term	NOUN
gujaf-207	103	21	bank	bank	NOUN
gujaf-207	103	22	financing	financing	NOUN
gujaf-207	103	23	and	and	CCONJ
gujaf-207	103	24	were	be	AUX
gujaf-207	103	25	more	more	ADV
gujaf-207	103	26	likely	likely	ADJ
gujaf-207	103	27	to	to	PART
gujaf-207	103	28	have	have	VERB
gujaf-207	103	29	more	more	ADJ
gujaf-207	103	30	liquidity	liquidity	NOUN
gujaf-207	103	31	and	and	CCONJ
gujaf-207	103	32	cash	cash	NOUN
gujaf-207	103	33	flow	flow	NOUN
gujaf-207	103	34	issues	issue	NOUN
gujaf-207	103	35	.	.	PUNCT
gujaf-207	104	1	similarly	similarly	ADV
gujaf-207	104	2	,	,	PUNCT
gujaf-207	104	3	liquidity	liquidity	NOUN
gujaf-207	104	4	problem	problem	NOUN
gujaf-207	104	5	has	have	AUX
gujaf-207	104	6	made	make	VERB
gujaf-207	104	7	it	it	PRON
gujaf-207	104	8	difficult	difficult	ADJ
gujaf-207	104	9	for	for	SCONJ
gujaf-207	104	10	some	some	DET
gujaf-207	104	11	manufacturing	manufacture	VERB
gujaf-207	104	12	firms	firm	NOUN
gujaf-207	104	13	in	in	ADP
gujaf-207	104	14	nigeria	nigeria	PROPN
gujaf-207	104	15	to	to	PART
gujaf-207	104	16	pay	pay	VERB
gujaf-207	104	17	dividends	dividend	NOUN
gujaf-207	104	18	(	(	PUNCT
gujaf-207	104	19	duru	duru	PROPN
gujaf-207	104	20	et	et	PROPN
gujaf-207	104	21	al	al	PROPN
gujaf-207	104	22	.	.	PROPN
gujaf-207	104	23	,	,	PUNCT
gujaf-207	104	24	2014	2014	NUM
gujaf-207	104	25	)	)	PUNCT
gujaf-207	104	26	.	.	PUNCT
gujaf-207	105	1	babatope	babatope	INTJ
gujaf-207	105	2	et	et	PROPN
gujaf-207	105	3	al	al	PROPN
gujaf-207	105	4	.	.	PROPN
gujaf-207	105	5	(	(	PUNCT
gujaf-207	105	6	2021	2021	NUM
gujaf-207	105	7	)	)	PUNCT
gujaf-207	105	8	,	,	PUNCT
gujaf-207	105	9	and	and	CCONJ
gujaf-207	105	10	olusi	olusi	PROPN
gujaf-207	105	11	and	and	CCONJ
gujaf-207	105	12	ibrahim	ibrahim	PROPN
gujaf-207	105	13	(	(	PUNCT
gujaf-207	105	14	2021	2021	NUM
gujaf-207	105	15	)	)	PUNCT
gujaf-207	105	16	states	state	VERB
gujaf-207	105	17	that	that	SCONJ
gujaf-207	105	18	consumer	consumer	NOUN
gujaf-207	105	19	goods	good	NOUN
gujaf-207	105	20	firms	firm	NOUN
gujaf-207	105	21	in	in	ADP
gujaf-207	105	22	nigeria	nigeria	PROPN
gujaf-207	105	23	are	be	AUX
gujaf-207	105	24	experiencing	experience	VERB
gujaf-207	105	25	decline	decline	NOUN
gujaf-207	105	26	in	in	ADP
gujaf-207	105	27	sales	sale	NOUN
gujaf-207	105	28	revenue	revenue	NOUN
gujaf-207	105	29	due	due	ADP
gujaf-207	105	30	to	to	ADP
gujaf-207	105	31	inflation	inflation	NOUN
gujaf-207	105	32	,	,	PUNCT
gujaf-207	105	33	fall	fall	VERB
gujaf-207	105	34	in	in	ADP
gujaf-207	105	35	naira	naira	NOUN
gujaf-207	105	36	value	value	NOUN
gujaf-207	105	37	and	and	CCONJ
gujaf-207	105	38	low	low	ADJ
gujaf-207	105	39	income	income	NOUN
gujaf-207	105	40	of	of	ADP
gujaf-207	105	41	consumers	consumer	NOUN
gujaf-207	105	42	resulting	result	VERB
gujaf-207	105	43	in	in	ADP
gujaf-207	105	44	to	to	ADP
gujaf-207	105	45	liquidity	liquidity	NOUN
gujaf-207	105	46	problems	problem	NOUN
gujaf-207	105	47	and	and	CCONJ
gujaf-207	105	48	decline	decline	VERB
gujaf-207	105	49	in	in	ADP
gujaf-207	105	50	profits	profit	NOUN
gujaf-207	105	51	.	.	PUNCT
gujaf-207	106	1	similarly	similarly	ADV
gujaf-207	106	2	,	,	PUNCT
gujaf-207	106	3	cole	cole	PROPN
gujaf-207	106	4	,	,	PUNCT
gujaf-207	106	5	et	et	PROPN
gujaf-207	106	6	al	al	PROPN
gujaf-207	106	7	.	.	PROPN
gujaf-207	107	1	(	(	PUNCT
gujaf-207	107	2	2022	2022	NUM
gujaf-207	107	3	)	)	PUNCT
gujaf-207	107	4	states	state	VERB
gujaf-207	107	5	that	that	SCONJ
gujaf-207	107	6	manufacturing	manufacturing	NOUN
gujaf-207	107	7	and	and	CCONJ
gujaf-207	107	8	fmcg	fmcg	NOUN
gujaf-207	107	9	firms	firm	NOUN
gujaf-207	107	10	in	in	ADP
gujaf-207	107	11	nigeria	nigeria	PROPN
gujaf-207	107	12	suffered	suffer	VERB
gujaf-207	107	13	lower	low	ADJ
gujaf-207	107	14	production	production	NOUN
gujaf-207	107	15	output	output	NOUN
gujaf-207	107	16	and	and	CCONJ
gujaf-207	107	17	reduced	reduced	ADJ
gujaf-207	107	18	profitability	profitability	NOUN
gujaf-207	107	19	basically	basically	ADV
gujaf-207	107	20	due	due	ADP
gujaf-207	107	21	to	to	ADP
gujaf-207	107	22	cost	cost	NOUN
gujaf-207	107	23	pressures	pressure	NOUN
gujaf-207	107	24	,	,	PUNCT
gujaf-207	107	25	and	and	CCONJ
gujaf-207	107	26	if	if	SCONJ
gujaf-207	107	27	nothing	nothing	PRON
gujaf-207	107	28	is	be	AUX
gujaf-207	107	29	done	do	VERB
gujaf-207	107	30	by	by	ADP
gujaf-207	107	31	stakeholders	stakeholder	NOUN
gujaf-207	107	32	,	,	PUNCT
gujaf-207	107	33	the	the	DET
gujaf-207	107	34	manufacturing	manufacturing	NOUN
gujaf-207	107	35	industry	industry	NOUN
gujaf-207	107	36	will	will	AUX
gujaf-207	107	37	continue	continue	VERB
gujaf-207	107	38	to	to	PART
gujaf-207	107	39	experience	experience	VERB
gujaf-207	107	40	rise	rise	NOUN
gujaf-207	107	41	in	in	ADP
gujaf-207	107	42	operational	operational	ADJ
gujaf-207	107	43	costs	cost	NOUN
gujaf-207	107	44	emanating	emanate	VERB
gujaf-207	107	45	from	from	ADP
gujaf-207	107	46	foreign	foreign	ADJ
gujaf-207	107	47	exchange	exchange	NOUN
gujaf-207	107	48	increase	increase	NOUN
gujaf-207	107	49	,	,	PUNCT
gujaf-207	107	50	illiquidity	illiquidity	NOUN
gujaf-207	107	51	,	,	PUNCT
gujaf-207	107	52	inflation	inflation	NOUN
gujaf-207	107	53	,	,	PUNCT
gujaf-207	107	54	low	low	ADJ
gujaf-207	107	55	income	income	NOUN
gujaf-207	107	56	,	,	PUNCT
gujaf-207	107	57	poor	poor	ADJ
gujaf-207	107	58	infrastructure	infrastructure	NOUN
gujaf-207	107	59	,	,	PUNCT
gujaf-207	107	60	and	and	CCONJ
gujaf-207	107	61	other	other	ADJ
gujaf-207	107	62	shipping	shipping	NOUN
gujaf-207	107	63	challenges	challenge	NOUN
gujaf-207	107	64	.	.	PUNCT
gujaf-207	108	1	it	it	PRON
gujaf-207	108	2	is	be	AUX
gujaf-207	108	3	therefore	therefore	ADV
gujaf-207	108	4	gusau	gusau	ADJ
gujaf-207	108	5	journal	journal	NOUN
gujaf-207	108	6	of	of	ADP
gujaf-207	108	7	accounting	accounting	NOUN
gujaf-207	108	8	and	and	CCONJ
gujaf-207	108	9	finance	finance	NOUN
gujaf-207	108	10	,	,	PUNCT
gujaf-207	108	11	vol	vol	NOUN
gujaf-207	108	12	.	.	PROPN
gujaf-207	108	13	4	4	NUM
gujaf-207	108	14	,	,	PUNCT
gujaf-207	108	15	issue	issue	NOUN
gujaf-207	108	16	1	1	NUM
gujaf-207	108	17	,	,	PUNCT
gujaf-207	108	18	april	april	PROPN
gujaf-207	108	19	,	,	PUNCT
gujaf-207	108	20	2023	2023	NUM
gujaf-207	108	21	56	56	NUM
gujaf-207	108	22	extremely	extremely	ADV
gujaf-207	108	23	important	important	ADJ
gujaf-207	108	24	for	for	SCONJ
gujaf-207	108	25	managers	manager	NOUN
gujaf-207	108	26	of	of	ADP
gujaf-207	108	27	firms	firm	NOUN
gujaf-207	108	28	to	to	PART
gujaf-207	108	29	ensure	ensure	VERB
gujaf-207	108	30	effective	effective	ADJ
gujaf-207	108	31	and	and	CCONJ
gujaf-207	108	32	efficient	efficient	ADJ
gujaf-207	108	33	liquidity	liquidity	NOUN
gujaf-207	108	34	management	management	NOUN
gujaf-207	108	35	without	without	ADP
gujaf-207	108	36	having	have	VERB
gujaf-207	108	37	adverse	adverse	ADJ
gujaf-207	108	38	effect	effect	NOUN
gujaf-207	108	39	on	on	ADP
gujaf-207	108	40	profitability	profitability	NOUN
gujaf-207	108	41	.	.	PUNCT
gujaf-207	109	1	also	also	ADV
gujaf-207	109	2	,	,	PUNCT
gujaf-207	109	3	in	in	ADP
gujaf-207	109	4	response	response	NOUN
gujaf-207	109	5	to	to	ADP
gujaf-207	109	6	some	some	PRON
gujaf-207	109	7	of	of	ADP
gujaf-207	109	8	these	these	DET
gujaf-207	109	9	issues	issue	NOUN
gujaf-207	109	10	the	the	DET
gujaf-207	109	11	central	central	ADJ
gujaf-207	109	12	bank	bank	PROPN
gujaf-207	109	13	of	of	ADP
gujaf-207	109	14	nigeria	nigeria	PROPN
gujaf-207	109	15	(	(	PUNCT
gujaf-207	109	16	cbn	cbn	PROPN
gujaf-207	109	17	)	)	PUNCT
gujaf-207	109	18	has	have	AUX
gujaf-207	109	19	recently	recently	ADV
gujaf-207	109	20	recommended	recommend	VERB
gujaf-207	109	21	the	the	DET
gujaf-207	109	22	manufacturers	manufacturers	PROPN
gujaf-207	109	23	association	association	PROPN
gujaf-207	109	24	of	of	ADP
gujaf-207	109	25	nigeria	nigeria	PROPN
gujaf-207	109	26	(	(	PUNCT
gujaf-207	109	27	man	man	NOUN
gujaf-207	109	28	)	)	PUNCT
gujaf-207	109	29	to	to	PART
gujaf-207	109	30	contact	contact	VERB
gujaf-207	109	31	development	development	NOUN
gujaf-207	109	32	financing	financing	NOUN
gujaf-207	109	33	institutions	institution	NOUN
gujaf-207	109	34	for	for	ADP
gujaf-207	109	35	their	their	PRON
gujaf-207	109	36	funding	funding	NOUN
gujaf-207	109	37	requirements	requirement	NOUN
gujaf-207	109	38	,	,	PUNCT
gujaf-207	109	39	notably	notably	ADV
gujaf-207	109	40	the	the	DET
gujaf-207	109	41	development	development	PROPN
gujaf-207	109	42	bank	bank	PROPN
gujaf-207	109	43	of	of	ADP
gujaf-207	109	44	nigeria	nigeria	PROPN
gujaf-207	109	45	and	and	CCONJ
gujaf-207	109	46	bank	bank	PROPN
gujaf-207	109	47	of	of	ADP
gujaf-207	109	48	industry	industry	NOUN
gujaf-207	109	49	(	(	PUNCT
gujaf-207	109	50	cbn	cbn	PROPN
gujaf-207	109	51	,	,	PUNCT
gujaf-207	109	52	2022	2022	NUM
gujaf-207	109	53	)	)	PUNCT
gujaf-207	109	54	.	.	PUNCT
gujaf-207	110	1	thus	thus	ADV
gujaf-207	110	2	,	,	PUNCT
gujaf-207	110	3	this	this	DET
gujaf-207	110	4	effort	effort	NOUN
gujaf-207	110	5	by	by	ADP
gujaf-207	110	6	the	the	DET
gujaf-207	110	7	cbn	cbn	PROPN
gujaf-207	110	8	would	would	AUX
gujaf-207	110	9	go	go	VERB
gujaf-207	110	10	a	a	DET
gujaf-207	110	11	long	long	ADJ
gujaf-207	110	12	way	way	NOUN
gujaf-207	110	13	in	in	ADP
gujaf-207	110	14	minimizing	minimize	VERB
gujaf-207	110	15	the	the	DET
gujaf-207	110	16	liquidity	liquidity	NOUN
gujaf-207	110	17	issues	issue	NOUN
gujaf-207	110	18	of	of	ADP
gujaf-207	110	19	the	the	DET
gujaf-207	110	20	non	non	ADJ
gujaf-207	110	21	-	-	ADJ
gujaf-207	110	22	financial	financial	ADJ
gujaf-207	110	23	sector	sector	NOUN
gujaf-207	110	24	firms	firm	NOUN
gujaf-207	110	25	in	in	ADP
gujaf-207	110	26	nigeria	nigeria	PROPN
gujaf-207	110	27	.	.	PUNCT
gujaf-207	111	1	in	in	ADP
gujaf-207	111	2	view	view	NOUN
gujaf-207	111	3	of	of	ADP
gujaf-207	111	4	the	the	DET
gujaf-207	111	5	issues	issue	NOUN
gujaf-207	111	6	raised	raise	VERB
gujaf-207	111	7	above	above	ADV
gujaf-207	111	8	,	,	PUNCT
gujaf-207	111	9	the	the	DET
gujaf-207	111	10	major	major	ADJ
gujaf-207	111	11	gap	gap	NOUN
gujaf-207	111	12	identified	identify	VERB
gujaf-207	111	13	include	include	VERB
gujaf-207	111	14	;	;	PUNCT
gujaf-207	111	15	most	most	ADJ
gujaf-207	111	16	previous	previous	ADJ
gujaf-207	111	17	studies	study	NOUN
gujaf-207	111	18	were	be	AUX
gujaf-207	111	19	focused	focus	VERB
gujaf-207	111	20	more	more	ADV
gujaf-207	111	21	on	on	ADP
gujaf-207	111	22	liquidity	liquidity	NOUN
gujaf-207	111	23	and	and	CCONJ
gujaf-207	111	24	performance	performance	NOUN
gujaf-207	111	25	,	,	PUNCT
gujaf-207	111	26	and	and	CCONJ
gujaf-207	111	27	the	the	DET
gujaf-207	111	28	few	few	ADJ
gujaf-207	111	29	that	that	PRON
gujaf-207	111	30	examined	examine	VERB
gujaf-207	111	31	the	the	DET
gujaf-207	111	32	risk	risk	NOUN
gujaf-207	111	33	aspect	aspect	NOUN
gujaf-207	111	34	of	of	ADP
gujaf-207	111	35	liquidity	liquidity	NOUN
gujaf-207	111	36	used	use	VERB
gujaf-207	111	37	weak	weak	ADJ
gujaf-207	111	38	measurement	measurement	NOUN
gujaf-207	111	39	without	without	ADP
gujaf-207	111	40	taking	take	VERB
gujaf-207	111	41	care	care	NOUN
gujaf-207	111	42	of	of	ADP
gujaf-207	111	43	the	the	DET
gujaf-207	111	44	risk	risk	NOUN
gujaf-207	111	45	aspect	aspect	NOUN
gujaf-207	111	46	.	.	PUNCT
gujaf-207	112	1	the	the	DET
gujaf-207	112	2	notable	notable	ADJ
gujaf-207	112	3	studies	study	NOUN
gujaf-207	112	4	on	on	ADP
gujaf-207	112	5	liquidity	liquidity	NOUN
gujaf-207	112	6	risk	risk	NOUN
gujaf-207	112	7	and	and	CCONJ
gujaf-207	112	8	profitability	profitability	NOUN
gujaf-207	112	9	and	and	CCONJ
gujaf-207	112	10	performance	performance	NOUN
gujaf-207	112	11	(	(	PUNCT
gujaf-207	112	12	rudhani	rudhani	NOUN
gujaf-207	112	13	,	,	PUNCT
gujaf-207	112	14	et	et	PROPN
gujaf-207	112	15	al	al	PROPN
gujaf-207	112	16	.	.	PROPN
gujaf-207	112	17	,	,	PUNCT
gujaf-207	112	18	2016	2016	NUM
gujaf-207	112	19	;	;	PUNCT
gujaf-207	112	20	chen	chen	PROPN
gujaf-207	112	21	,	,	PUNCT
gujaf-207	112	22	et	et	PROPN
gujaf-207	112	23	al	al	PROPN
gujaf-207	112	24	.	.	PROPN
gujaf-207	112	25	,	,	PUNCT
gujaf-207	112	26	2018	2018	NUM
gujaf-207	112	27	;	;	PUNCT
gujaf-207	112	28	effiong	effiong	NOUN
gujaf-207	112	29	and	and	CCONJ
gujaf-207	112	30	enya	enya	PROPN
gujaf-207	112	31	,	,	PUNCT
gujaf-207	112	32	2020	2020	NUM
gujaf-207	112	33	;	;	PUNCT
gujaf-207	112	34	khan	khan	PROPN
gujaf-207	112	35	,	,	PUNCT
gujaf-207	112	36	et	et	PROPN
gujaf-207	112	37	al	al	PROPN
gujaf-207	112	38	.	.	PROPN
gujaf-207	112	39	,	,	PUNCT
gujaf-207	112	40	2020	2020	NUM
gujaf-207	112	41	)	)	PUNCT
gujaf-207	112	42	were	be	AUX
gujaf-207	112	43	examined	examine	VERB
gujaf-207	112	44	outside	outside	ADP
gujaf-207	112	45	nigeria	nigeria	PROPN
gujaf-207	112	46	and	and	CCONJ
gujaf-207	112	47	in	in	ADP
gujaf-207	112	48	the	the	DET
gujaf-207	112	49	financial	financial	ADJ
gujaf-207	112	50	sector	sector	NOUN
gujaf-207	112	51	.	.	PUNCT
gujaf-207	113	1	however	however	ADV
gujaf-207	113	2	,	,	PUNCT
gujaf-207	113	3	a	a	DET
gujaf-207	113	4	study	study	NOUN
gujaf-207	113	5	was	be	AUX
gujaf-207	113	6	also	also	ADV
gujaf-207	113	7	observed	observe	VERB
gujaf-207	113	8	in	in	ADP
gujaf-207	113	9	the	the	DET
gujaf-207	113	10	nigerian	nigerian	ADJ
gujaf-207	113	11	banking	banking	NOUN
gujaf-207	113	12	industry	industry	NOUN
gujaf-207	113	13	linking	link	VERB
gujaf-207	113	14	liquidity	liquidity	NOUN
gujaf-207	113	15	risk	risk	NOUN
gujaf-207	113	16	with	with	ADP
gujaf-207	113	17	profitability	profitability	NOUN
gujaf-207	113	18	(	(	PUNCT
gujaf-207	113	19	akindele	akindele	NOUN
gujaf-207	113	20	&	&	CCONJ
gujaf-207	113	21	odusina	odusina	PROPN
gujaf-207	113	22	,	,	PUNCT
gujaf-207	113	23	2015	2015	NUM
gujaf-207	113	24	)	)	PUNCT
gujaf-207	113	25	.	.	PUNCT
gujaf-207	114	1	in	in	ADP
gujaf-207	114	2	light	light	NOUN
gujaf-207	114	3	of	of	ADP
gujaf-207	114	4	this	this	PRON
gujaf-207	114	5	,	,	PUNCT
gujaf-207	114	6	review	review	NOUN
gujaf-207	114	7	of	of	ADP
gujaf-207	114	8	empirical	empirical	ADJ
gujaf-207	114	9	literature	literature	NOUN
gujaf-207	114	10	shows	show	VERB
gujaf-207	114	11	that	that	SCONJ
gujaf-207	114	12	no	no	DET
gujaf-207	114	13	study	study	NOUN
gujaf-207	114	14	has	have	AUX
gujaf-207	114	15	examined	examine	VERB
gujaf-207	114	16	liquidity	liquidity	NOUN
gujaf-207	114	17	risk	risk	NOUN
gujaf-207	114	18	in	in	ADP
gujaf-207	114	19	the	the	DET
gujaf-207	114	20	non	non	ADJ
gujaf-207	114	21	-	-	ADJ
gujaf-207	114	22	financial	financial	ADJ
gujaf-207	114	23	sector	sector	NOUN
gujaf-207	114	24	of	of	ADP
gujaf-207	114	25	nigeria	nigeria	PROPN
gujaf-207	114	26	,	,	PUNCT
gujaf-207	114	27	serving	serve	VERB
gujaf-207	114	28	as	as	ADP
gujaf-207	114	29	a	a	DET
gujaf-207	114	30	major	major	ADJ
gujaf-207	114	31	contribution	contribution	NOUN
gujaf-207	114	32	of	of	ADP
gujaf-207	114	33	the	the	DET
gujaf-207	114	34	present	present	ADJ
gujaf-207	114	35	study	study	NOUN
gujaf-207	114	36	.	.	PUNCT
gujaf-207	115	1	also	also	ADV
gujaf-207	115	2	,	,	PUNCT
gujaf-207	115	3	previous	previous	ADJ
gujaf-207	115	4	studies	study	NOUN
gujaf-207	115	5	mostly	mostly	ADV
gujaf-207	115	6	looked	look	VERB
gujaf-207	115	7	at	at	ADP
gujaf-207	115	8	the	the	DET
gujaf-207	115	9	sub	sub	NOUN
gujaf-207	115	10	sectors	sector	NOUN
gujaf-207	115	11	of	of	ADP
gujaf-207	115	12	the	the	DET
gujaf-207	115	13	non	non	ADJ
gujaf-207	115	14	-	-	ADJ
gujaf-207	115	15	financial	financial	ADJ
gujaf-207	115	16	firms	firm	NOUN
gujaf-207	115	17	or	or	CCONJ
gujaf-207	115	18	the	the	DET
gujaf-207	115	19	financial	financial	ADJ
gujaf-207	115	20	sector	sector	NOUN
gujaf-207	115	21	,	,	PUNCT
gujaf-207	115	22	which	which	PRON
gujaf-207	115	23	makes	make	VERB
gujaf-207	115	24	it	it	PRON
gujaf-207	115	25	difficult	difficult	ADJ
gujaf-207	115	26	to	to	PART
gujaf-207	115	27	generalize	generalize	VERB
gujaf-207	115	28	across	across	ADP
gujaf-207	115	29	all	all	DET
gujaf-207	115	30	the	the	DET
gujaf-207	115	31	sectors	sector	NOUN
gujaf-207	115	32	.	.	PUNCT
gujaf-207	116	1	the	the	DET
gujaf-207	116	2	reason	reason	NOUN
gujaf-207	116	3	is	be	AUX
gujaf-207	116	4	that	that	SCONJ
gujaf-207	116	5	the	the	DET
gujaf-207	116	6	financial	financial	ADJ
gujaf-207	116	7	sector	sector	NOUN
gujaf-207	116	8	is	be	AUX
gujaf-207	116	9	more	more	ADV
gujaf-207	116	10	highly	highly	ADV
gujaf-207	116	11	regulated	regulate	VERB
gujaf-207	116	12	when	when	SCONJ
gujaf-207	116	13	compared	compare	VERB
gujaf-207	116	14	to	to	ADP
gujaf-207	116	15	the	the	DET
gujaf-207	116	16	nonfinancial	nonfinancial	ADJ
gujaf-207	116	17	sector	sector	NOUN
gujaf-207	116	18	,	,	PUNCT
gujaf-207	116	19	hence	hence	ADV
gujaf-207	116	20	the	the	DET
gujaf-207	116	21	tendency	tendency	NOUN
gujaf-207	116	22	of	of	ADP
gujaf-207	116	23	serious	serious	ADJ
gujaf-207	116	24	liquidity	liquidity	NOUN
gujaf-207	116	25	issues	issue	NOUN
gujaf-207	116	26	.	.	PUNCT
gujaf-207	117	1	thus	thus	ADV
gujaf-207	117	2	,	,	PUNCT
gujaf-207	117	3	this	this	DET
gujaf-207	117	4	study	study	NOUN
gujaf-207	117	5	has	have	AUX
gujaf-207	117	6	adopted	adopt	VERB
gujaf-207	117	7	standard	standard	ADJ
gujaf-207	117	8	deviation	deviation	NOUN
gujaf-207	117	9	of	of	ADP
gujaf-207	117	10	both	both	CCONJ
gujaf-207	117	11	current	current	ADJ
gujaf-207	117	12	and	and	CCONJ
gujaf-207	117	13	quick	quick	ADJ
gujaf-207	117	14	ratios	ratio	NOUN
gujaf-207	117	15	as	as	ADP
gujaf-207	117	16	proxies	proxy	NOUN
gujaf-207	117	17	for	for	ADP
gujaf-207	117	18	liquidity	liquidity	NOUN
gujaf-207	117	19	risk	risk	NOUN
gujaf-207	117	20	which	which	PRON
gujaf-207	117	21	considered	consider	VERB
gujaf-207	117	22	the	the	DET
gujaf-207	117	23	tendency	tendency	NOUN
gujaf-207	117	24	of	of	ADP
gujaf-207	117	25	firms	firm	NOUN
gujaf-207	117	26	to	to	PART
gujaf-207	117	27	face	face	VERB
gujaf-207	117	28	difficulty	difficulty	NOUN
gujaf-207	117	29	or	or	CCONJ
gujaf-207	117	30	even	even	ADV
gujaf-207	117	31	make	make	VERB
gujaf-207	117	32	losses	loss	NOUN
gujaf-207	117	33	when	when	SCONJ
gujaf-207	117	34	financing	finance	VERB
gujaf-207	117	35	their	their	PRON
gujaf-207	117	36	short	short	ADJ
gujaf-207	117	37	term	term	NOUN
gujaf-207	117	38	maturing	mature	VERB
gujaf-207	117	39	obligations	obligation	NOUN
gujaf-207	117	40	.	.	PUNCT
gujaf-207	118	1	in	in	ADP
gujaf-207	118	2	view	view	NOUN
gujaf-207	118	3	of	of	ADP
gujaf-207	118	4	the	the	DET
gujaf-207	118	5	above	above	ADJ
gujaf-207	118	6	,	,	PUNCT
gujaf-207	118	7	this	this	DET
gujaf-207	118	8	paper	paper	NOUN
gujaf-207	118	9	aimed	aim	VERB
gujaf-207	118	10	to	to	PART
gujaf-207	118	11	achieve	achieve	VERB
gujaf-207	118	12	the	the	DET
gujaf-207	118	13	following	following	ADJ
gujaf-207	118	14	objectives	objective	NOUN
gujaf-207	118	15	:	:	PUNCT
gujaf-207	118	16	i.	i.	NOUN
gujaf-207	118	17	to	to	PART
gujaf-207	118	18	examined	examine	VERB
gujaf-207	118	19	the	the	DET
gujaf-207	118	20	effect	effect	NOUN
gujaf-207	118	21	of	of	ADP
gujaf-207	118	22	liquidity	liquidity	NOUN
gujaf-207	118	23	risk	risk	NOUN
gujaf-207	118	24	(	(	PUNCT
gujaf-207	118	25	sd	sd	NOUN
gujaf-207	118	26	of	of	ADP
gujaf-207	118	27	quick	quick	ADJ
gujaf-207	118	28	ratio	ratio	NOUN
gujaf-207	118	29	)	)	PUNCT
gujaf-207	118	30	on	on	ADP
gujaf-207	118	31	performance	performance	NOUN
gujaf-207	118	32	of	of	ADP
gujaf-207	118	33	non	non	ADJ
gujaf-207	118	34	-	-	ADJ
gujaf-207	118	35	financial	financial	ADJ
gujaf-207	118	36	firms	firm	NOUN
gujaf-207	118	37	in	in	ADP
gujaf-207	118	38	nigeria	nigeria	PROPN
gujaf-207	118	39	.	.	PUNCT
gujaf-207	119	1	ii	ii	PROPN
gujaf-207	119	2	.	.	PUNCT
gujaf-207	120	1	to	to	PART
gujaf-207	120	2	evaluate	evaluate	VERB
gujaf-207	120	3	the	the	DET
gujaf-207	120	4	effect	effect	NOUN
gujaf-207	120	5	of	of	ADP
gujaf-207	120	6	liquidity	liquidity	NOUN
gujaf-207	120	7	risk	risk	NOUN
gujaf-207	120	8	(	(	PUNCT
gujaf-207	120	9	sd	sd	NOUN
gujaf-207	120	10	of	of	ADP
gujaf-207	120	11	current	current	ADJ
gujaf-207	120	12	ratio	ratio	NOUN
gujaf-207	120	13	)	)	PUNCT
gujaf-207	120	14	on	on	ADP
gujaf-207	120	15	performance	performance	NOUN
gujaf-207	120	16	of	of	ADP
gujaf-207	120	17	non	non	ADJ
gujaf-207	120	18	-	-	ADJ
gujaf-207	120	19	financial	financial	ADJ
gujaf-207	120	20	firms	firm	NOUN
gujaf-207	120	21	in	in	ADP
gujaf-207	120	22	nigeria	nigeria	PROPN
gujaf-207	120	23	.	.	PUNCT
gujaf-207	121	1	2	2	X
gujaf-207	121	2	.	.	X
gujaf-207	121	3	literature	literature	NOUN
gujaf-207	121	4	review	review	PROPN
gujaf-207	121	5	performance	performance	NOUN
gujaf-207	121	6	evaluation	evaluation	NOUN
gujaf-207	121	7	is	be	AUX
gujaf-207	121	8	a	a	DET
gujaf-207	121	9	management	management	NOUN
gujaf-207	121	10	tool	tool	NOUN
gujaf-207	121	11	used	use	VERB
gujaf-207	121	12	to	to	PART
gujaf-207	121	13	determine	determine	VERB
gujaf-207	121	14	how	how	SCONJ
gujaf-207	121	15	far	far	ADV
gujaf-207	121	16	an	an	DET
gujaf-207	121	17	organization	organization	NOUN
gujaf-207	121	18	's	's	PART
gujaf-207	121	19	goal	goal	NOUN
gujaf-207	121	20	has	have	AUX
gujaf-207	121	21	been	be	AUX
gujaf-207	121	22	achieved	achieve	VERB
gujaf-207	121	23	,	,	PUNCT
gujaf-207	121	24	examine	examine	VERB
gujaf-207	121	25	how	how	SCONJ
gujaf-207	121	26	its	its	PRON
gujaf-207	121	27	operations	operation	NOUN
gujaf-207	121	28	are	be	AUX
gujaf-207	121	29	being	be	AUX
gujaf-207	121	30	carried	carry	VERB
gujaf-207	121	31	out	out	ADP
gujaf-207	121	32	,	,	PUNCT
gujaf-207	121	33	its	its	PRON
gujaf-207	121	34	director	director	NOUN
gujaf-207	121	35	,	,	PUNCT
gujaf-207	121	36	its	its	PRON
gujaf-207	121	37	divisions	division	NOUN
gujaf-207	121	38	,	,	PUNCT
gujaf-207	121	39	and	and	CCONJ
gujaf-207	121	40	its	its	PRON
gujaf-207	121	41	employees	employee	NOUN
gujaf-207	121	42	,	,	PUNCT
gujaf-207	121	43	as	as	ADV
gujaf-207	121	44	well	well	ADV
gujaf-207	121	45	as	as	ADP
gujaf-207	121	46	to	to	PART
gujaf-207	121	47	predict	predict	VERB
gujaf-207	121	48	future	future	ADJ
gujaf-207	121	49	organisational	organisational	ADJ
gujaf-207	121	50	goals	goal	NOUN
gujaf-207	121	51	(	(	PUNCT
gujaf-207	121	52	syafa	syafa	ADJ
gujaf-207	121	53	and	and	CCONJ
gujaf-207	121	54	haron	haron	PROPN
gujaf-207	121	55	,	,	PUNCT
gujaf-207	121	56	2019	2019	NUM
gujaf-207	121	57	)	)	PUNCT
gujaf-207	121	58	.	.	PUNCT
gujaf-207	122	1	an	an	DET
gujaf-207	122	2	effective	effective	ADJ
gujaf-207	122	3	performance	performance	NOUN
gujaf-207	122	4	assessment	assessment	NOUN
gujaf-207	122	5	index	index	NOUN
gujaf-207	122	6	is	be	AUX
gujaf-207	122	7	one	one	NUM
gujaf-207	122	8	of	of	ADP
gujaf-207	122	9	the	the	DET
gujaf-207	122	10	key	key	ADJ
gujaf-207	122	11	factors	factor	NOUN
gujaf-207	122	12	in	in	ADP
gujaf-207	122	13	the	the	DET
gujaf-207	122	14	firm	firm	NOUN
gujaf-207	122	15	’s	’s	PART
gujaf-207	122	16	success	success	NOUN
gujaf-207	122	17	(	(	PUNCT
gujaf-207	122	18	bhagat	bhagat	PROPN
gujaf-207	122	19	and	and	CCONJ
gujaf-207	122	20	bolton	bolton	PROPN
gujaf-207	122	21	,	,	PUNCT
gujaf-207	122	22	2019	2019	NUM
gujaf-207	122	23	)	)	PUNCT
gujaf-207	122	24	.	.	PUNCT
gujaf-207	123	1	firm	firm	PROPN
gujaf-207	123	2	's	's	PART
gujaf-207	123	3	performance	performance	NOUN
gujaf-207	123	4	is	be	AUX
gujaf-207	123	5	dependent	dependent	ADJ
gujaf-207	123	6	on	on	ADP
gujaf-207	123	7	both	both	CCONJ
gujaf-207	123	8	the	the	DET
gujaf-207	123	9	stakeholders	stakeholder	NOUN
gujaf-207	123	10	'	'	PART
gujaf-207	123	11	and	and	CCONJ
gujaf-207	123	12	the	the	DET
gujaf-207	123	13	gusau	gusau	ADJ
gujaf-207	123	14	journal	journal	NOUN
gujaf-207	123	15	of	of	ADP
gujaf-207	123	16	accounting	accounting	NOUN
gujaf-207	123	17	and	and	CCONJ
gujaf-207	123	18	finance	finance	NOUN
gujaf-207	123	19	,	,	PUNCT
gujaf-207	123	20	vol	vol	NOUN
gujaf-207	123	21	.	.	PROPN
gujaf-207	123	22	4	4	NUM
gujaf-207	123	23	,	,	PUNCT
gujaf-207	123	24	issue	issue	NOUN
gujaf-207	123	25	1	1	NUM
gujaf-207	123	26	,	,	PUNCT
gujaf-207	123	27	april	april	PROPN
gujaf-207	123	28	,	,	PUNCT
gujaf-207	123	29	2023	2023	NUM
gujaf-207	123	30	57	57	NUM
gujaf-207	123	31	organization	organization	NOUN
gujaf-207	123	32	's	's	PART
gujaf-207	123	33	economic	economic	ADJ
gujaf-207	123	34	perspectives	perspective	NOUN
gujaf-207	123	35	of	of	ADP
gujaf-207	123	36	meeting	meet	VERB
gujaf-207	123	37	investors	investor	NOUN
gujaf-207	123	38	needs	need	VERB
gujaf-207	123	39	while	while	SCONJ
gujaf-207	123	40	maximising	maximise	VERB
gujaf-207	123	41	profits	profit	NOUN
gujaf-207	123	42	for	for	ADP
gujaf-207	123	43	the	the	DET
gujaf-207	123	44	same	same	ADJ
gujaf-207	123	45	organisation	organisation	NOUN
gujaf-207	123	46	(	(	PUNCT
gujaf-207	123	47	aifuwa	aifuwa	PROPN
gujaf-207	123	48	,	,	PUNCT
gujaf-207	123	49	2019	2019	NUM
gujaf-207	123	50	)	)	PUNCT
gujaf-207	123	51	.	.	PUNCT
gujaf-207	124	1	akenga	akenga	ADV
gujaf-207	124	2	(	(	PUNCT
gujaf-207	124	3	2017	2017	NUM
gujaf-207	124	4	)	)	PUNCT
gujaf-207	124	5	viewed	view	VERB
gujaf-207	124	6	financial	financial	ADJ
gujaf-207	124	7	performance	performance	NOUN
gujaf-207	124	8	as	as	ADP
gujaf-207	124	9	monetary	monetary	ADJ
gujaf-207	124	10	evaluation	evaluation	NOUN
gujaf-207	124	11	of	of	ADP
gujaf-207	124	12	a	a	DET
gujaf-207	124	13	company	company	NOUN
gujaf-207	124	14	’s	’s	PART
gujaf-207	124	15	activities	activity	NOUN
gujaf-207	124	16	over	over	ADP
gujaf-207	124	17	time	time	NOUN
gujaf-207	124	18	,	,	PUNCT
gujaf-207	124	19	typically	typically	ADV
gujaf-207	124	20	through	through	ADP
gujaf-207	124	21	the	the	DET
gujaf-207	124	22	calculation	calculation	NOUN
gujaf-207	124	23	of	of	ADP
gujaf-207	124	24	return	return	NOUN
gujaf-207	124	25	on	on	ADP
gujaf-207	124	26	assets	asset	NOUN
gujaf-207	124	27	or	or	CCONJ
gujaf-207	124	28	return	return	VERB
gujaf-207	124	29	on	on	ADP
gujaf-207	124	30	equity	equity	NOUN
gujaf-207	124	31	.	.	PUNCT
gujaf-207	125	1	the	the	DET
gujaf-207	125	2	liquidity	liquidity	NOUN
gujaf-207	125	3	position	position	NOUN
gujaf-207	125	4	and	and	CCONJ
gujaf-207	125	5	management	management	NOUN
gujaf-207	125	6	is	be	AUX
gujaf-207	125	7	an	an	DET
gujaf-207	125	8	issue	issue	NOUN
gujaf-207	125	9	of	of	ADP
gujaf-207	125	10	interest	interest	NOUN
gujaf-207	125	11	by	by	ADP
gujaf-207	125	12	all	all	DET
gujaf-207	125	13	stakeholders	stakeholder	NOUN
gujaf-207	125	14	as	as	SCONJ
gujaf-207	125	15	it	it	PRON
gujaf-207	125	16	determines	determine	VERB
gujaf-207	125	17	the	the	DET
gujaf-207	125	18	performance	performance	NOUN
gujaf-207	125	19	and	and	CCONJ
gujaf-207	125	20	success	success	NOUN
gujaf-207	125	21	of	of	ADP
gujaf-207	125	22	the	the	DET
gujaf-207	125	23	firm	firm	NOUN
gujaf-207	125	24	.	.	PUNCT
gujaf-207	126	1	it	it	PRON
gujaf-207	126	2	simply	simply	ADV
gujaf-207	126	3	means	mean	VERB
gujaf-207	126	4	the	the	DET
gujaf-207	126	5	funds	fund	NOUN
gujaf-207	126	6	needed	need	VERB
gujaf-207	126	7	to	to	PART
gujaf-207	126	8	finance	finance	VERB
gujaf-207	126	9	short	short	ADJ
gujaf-207	126	10	term	term	NOUN
gujaf-207	126	11	debts	debt	NOUN
gujaf-207	126	12	.	.	PUNCT
gujaf-207	127	1	in	in	ADP
gujaf-207	127	2	other	other	ADJ
gujaf-207	127	3	words	word	NOUN
gujaf-207	127	4	,	,	PUNCT
gujaf-207	127	5	kurfi	kurfi	ADJ
gujaf-207	127	6	(	(	PUNCT
gujaf-207	127	7	2010	2010	NUM
gujaf-207	127	8	)	)	PUNCT
gujaf-207	127	9	describe	describe	VERB
gujaf-207	127	10	liquidity	liquidity	NOUN
gujaf-207	127	11	as	as	ADP
gujaf-207	127	12	the	the	DET
gujaf-207	127	13	short	short	ADJ
gujaf-207	127	14	term	term	NOUN
gujaf-207	127	15	assets	asset	NOUN
gujaf-207	127	16	and	and	CCONJ
gujaf-207	127	17	obligations	obligation	NOUN
gujaf-207	127	18	of	of	ADP
gujaf-207	127	19	the	the	DET
gujaf-207	127	20	firm	firm	NOUN
gujaf-207	127	21	.	.	PUNCT
gujaf-207	128	1	thus	thus	ADV
gujaf-207	128	2	,	,	PUNCT
gujaf-207	128	3	if	if	SCONJ
gujaf-207	128	4	a	a	DET
gujaf-207	128	5	firm	firm	NOUN
gujaf-207	128	6	can	can	AUX
gujaf-207	128	7	easily	easily	ADV
gujaf-207	128	8	convert	convert	VERB
gujaf-207	128	9	its	its	PRON
gujaf-207	128	10	short	short	ADJ
gujaf-207	128	11	term	term	NOUN
gujaf-207	128	12	assets	asset	NOUN
gujaf-207	128	13	in	in	ADP
gujaf-207	128	14	to	to	ADP
gujaf-207	128	15	cash	cash	NOUN
gujaf-207	128	16	or	or	CCONJ
gujaf-207	128	17	even	even	ADV
gujaf-207	128	18	pay	pay	VERB
gujaf-207	128	19	short	short	ADJ
gujaf-207	128	20	term	term	NOUN
gujaf-207	128	21	debts	debt	NOUN
gujaf-207	128	22	,	,	PUNCT
gujaf-207	128	23	such	such	ADJ
gujaf-207	128	24	firm	firm	NOUN
gujaf-207	128	25	is	be	AUX
gujaf-207	128	26	said	say	VERB
gujaf-207	128	27	to	to	PART
gujaf-207	128	28	be	be	AUX
gujaf-207	128	29	liquid	liquid	ADJ
gujaf-207	128	30	and	and	CCONJ
gujaf-207	128	31	vice	vice	NOUN
gujaf-207	128	32	verca	verca	PROPN
gujaf-207	128	33	.	.	PUNCT
gujaf-207	129	1	also	also	ADV
gujaf-207	129	2	,	,	PUNCT
gujaf-207	129	3	greenaway	greenaway	PROPN
gujaf-207	129	4	,	,	PUNCT
gujaf-207	129	5	et	et	PROPN
gujaf-207	129	6	al	al	PROPN
gujaf-207	129	7	.	.	PUNCT
gujaf-207	130	1	(	(	PUNCT
gujaf-207	130	2	2007	2007	NUM
gujaf-207	130	3	)	)	PUNCT
gujaf-207	130	4	measure	measure	NOUN
gujaf-207	130	5	liquidity	liquidity	NOUN
gujaf-207	130	6	in	in	ADP
gujaf-207	130	7	terms	term	NOUN
gujaf-207	130	8	of	of	ADP
gujaf-207	130	9	the	the	DET
gujaf-207	130	10	excess	excess	NOUN
gujaf-207	130	11	of	of	ADP
gujaf-207	130	12	liquid	liquid	ADJ
gujaf-207	130	13	assets	asset	NOUN
gujaf-207	130	14	over	over	ADP
gujaf-207	130	15	short	short	ADJ
gujaf-207	130	16	term	term	NOUN
gujaf-207	130	17	liabilities	liability	NOUN
gujaf-207	130	18	.	.	PUNCT
gujaf-207	131	1	in	in	ADP
gujaf-207	131	2	addition	addition	NOUN
gujaf-207	131	3	,	,	PUNCT
gujaf-207	131	4	proper	proper	ADJ
gujaf-207	131	5	liquidity	liquidity	NOUN
gujaf-207	131	6	management	management	NOUN
gujaf-207	131	7	,	,	PUNCT
gujaf-207	131	8	ensures	ensure	VERB
gujaf-207	131	9	smooth	smooth	ADJ
gujaf-207	131	10	operations	operation	NOUN
gujaf-207	131	11	of	of	ADP
gujaf-207	131	12	the	the	DET
gujaf-207	131	13	firm	firm	NOUN
gujaf-207	131	14	’s	’s	PART
gujaf-207	131	15	activities	activity	NOUN
gujaf-207	131	16	and	and	CCONJ
gujaf-207	131	17	improve	improve	VERB
gujaf-207	131	18	chances	chance	NOUN
gujaf-207	131	19	profitability	profitability	NOUN
gujaf-207	131	20	and	and	CCONJ
gujaf-207	131	21	success	success	NOUN
gujaf-207	131	22	(	(	PUNCT
gujaf-207	131	23	effiong	effiong	NOUN
gujaf-207	131	24	and	and	CCONJ
gujaf-207	131	25	enya	enya	PROPN
gujaf-207	131	26	,	,	PUNCT
gujaf-207	131	27	2020	2020	NUM
gujaf-207	131	28	)	)	PUNCT
gujaf-207	131	29	.	.	PUNCT
gujaf-207	132	1	however	however	ADV
gujaf-207	132	2	,	,	PUNCT
gujaf-207	132	3	according	accord	VERB
gujaf-207	132	4	to	to	ADP
gujaf-207	132	5	akenga	akenga	PROPN
gujaf-207	132	6	(	(	PUNCT
gujaf-207	132	7	2017	2017	NUM
gujaf-207	132	8	)	)	PUNCT
gujaf-207	132	9	,	,	PUNCT
gujaf-207	132	10	the	the	DET
gujaf-207	132	11	true	true	ADJ
gujaf-207	132	12	measurements	measurement	NOUN
gujaf-207	132	13	of	of	ADP
gujaf-207	132	14	liquidity	liquidity	NOUN
gujaf-207	132	15	are	be	AUX
gujaf-207	132	16	the	the	DET
gujaf-207	132	17	current	current	ADJ
gujaf-207	132	18	ratio	ratio	NOUN
gujaf-207	132	19	,	,	PUNCT
gujaf-207	132	20	quick	quick	ADJ
gujaf-207	132	21	ratio	ratio	NOUN
gujaf-207	132	22	,	,	PUNCT
gujaf-207	132	23	and	and	CCONJ
gujaf-207	132	24	cash	cash	NOUN
gujaf-207	132	25	conversion	conversion	NOUN
gujaf-207	132	26	cycle	cycle	NOUN
gujaf-207	132	27	.	.	PUNCT
gujaf-207	133	1	the	the	DET
gujaf-207	133	2	capacity	capacity	NOUN
gujaf-207	133	3	of	of	ADP
gujaf-207	133	4	a	a	DET
gujaf-207	133	5	firm	firm	NOUN
gujaf-207	133	6	to	to	PART
gujaf-207	133	7	meet	meet	VERB
gujaf-207	133	8	short	short	ADJ
gujaf-207	133	9	-	-	PUNCT
gujaf-207	133	10	term	term	NOUN
gujaf-207	133	11	maturing	mature	VERB
gujaf-207	133	12	obligations	obligation	NOUN
gujaf-207	133	13	without	without	ADP
gujaf-207	133	14	suffering	suffer	VERB
gujaf-207	133	15	a	a	DET
gujaf-207	133	16	loss	loss	NOUN
gujaf-207	133	17	was	be	AUX
gujaf-207	133	18	further	far	ADV
gujaf-207	133	19	defined	define	VERB
gujaf-207	133	20	as	as	ADP
gujaf-207	133	21	liquidity	liquidity	NOUN
gujaf-207	133	22	risk	risk	NOUN
gujaf-207	133	23	.	.	PUNCT
gujaf-207	134	1	liquidity	liquidity	NOUN
gujaf-207	134	2	risk	risk	NOUN
gujaf-207	134	3	describe	describe	VERB
gujaf-207	134	4	the	the	DET
gujaf-207	134	5	low	low	ADJ
gujaf-207	134	6	financial	financial	ADJ
gujaf-207	134	7	ability	ability	NOUN
gujaf-207	134	8	of	of	ADP
gujaf-207	134	9	a	a	DET
gujaf-207	134	10	firm	firm	NOUN
gujaf-207	134	11	to	to	PART
gujaf-207	134	12	satisfy	satisfy	VERB
gujaf-207	134	13	its	its	PRON
gujaf-207	134	14	obligations	obligation	NOUN
gujaf-207	134	15	as	as	ADP
gujaf-207	134	16	at	at	ADP
gujaf-207	134	17	when	when	SCONJ
gujaf-207	134	18	due	due	ADJ
gujaf-207	134	19	or	or	CCONJ
gujaf-207	134	20	become	become	VERB
gujaf-207	134	21	outstanding	outstanding	ADJ
gujaf-207	134	22	without	without	ADP
gujaf-207	134	23	negatively	negatively	ADV
gujaf-207	134	24	affecting	affect	VERB
gujaf-207	134	25	its	its	PRON
gujaf-207	134	26	operations	operation	NOUN
gujaf-207	134	27	.	.	PUNCT
gujaf-207	135	1	liquidity	liquidity	NOUN
gujaf-207	135	2	risk	risk	NOUN
gujaf-207	135	3	,	,	PUNCT
gujaf-207	135	4	according	accord	VERB
gujaf-207	135	5	to	to	ADP
gujaf-207	135	6	noor	noor	PROPN
gujaf-207	135	7	and	and	CCONJ
gujaf-207	135	8	abdulla	abdulla	PROPN
gujaf-207	135	9	(	(	PUNCT
gujaf-207	135	10	2014	2014	NUM
gujaf-207	135	11	)	)	PUNCT
gujaf-207	135	12	,	,	PUNCT
gujaf-207	135	13	is	be	AUX
gujaf-207	135	14	the	the	DET
gujaf-207	135	15	risk	risk	NOUN
gujaf-207	135	16	connected	connect	VERB
gujaf-207	135	17	to	to	ADP
gujaf-207	135	18	an	an	DET
gujaf-207	135	19	investment	investment	NOUN
gujaf-207	135	20	's	's	PART
gujaf-207	135	21	inability	inability	NOUN
gujaf-207	135	22	to	to	PART
gujaf-207	135	23	be	be	AUX
gujaf-207	135	24	bought	buy	VERB
gujaf-207	135	25	or	or	CCONJ
gujaf-207	135	26	sold	sell	VERB
gujaf-207	135	27	quickly	quickly	ADV
gujaf-207	135	28	enough	enough	ADV
gujaf-207	135	29	to	to	PART
gujaf-207	135	30	prevent	prevent	VERB
gujaf-207	135	31	or	or	CCONJ
gujaf-207	135	32	minimize	minimize	VERB
gujaf-207	135	33	a	a	DET
gujaf-207	135	34	loss	loss	NOUN
gujaf-207	135	35	.	.	PUNCT
gujaf-207	136	1	the	the	DET
gujaf-207	136	2	potential	potential	NOUN
gujaf-207	136	3	for	for	ADP
gujaf-207	136	4	a	a	DET
gujaf-207	136	5	particular	particular	ADJ
gujaf-207	136	6	security	security	NOUN
gujaf-207	136	7	or	or	CCONJ
gujaf-207	136	8	asset	asset	NOUN
gujaf-207	136	9	to	to	PART
gujaf-207	136	10	not	not	PART
gujaf-207	136	11	be	be	AUX
gujaf-207	136	12	able	able	ADJ
gujaf-207	136	13	to	to	PART
gujaf-207	136	14	be	be	AUX
gujaf-207	136	15	traded	trade	VERB
gujaf-207	136	16	in	in	ADP
gujaf-207	136	17	the	the	DET
gujaf-207	136	18	market	market	NOUN
gujaf-207	136	19	quickly	quickly	ADV
gujaf-207	136	20	enough	enough	ADV
gujaf-207	136	21	to	to	PART
gujaf-207	136	22	prevent	prevent	VERB
gujaf-207	136	23	a	a	DET
gujaf-207	136	24	loss	loss	NOUN
gujaf-207	136	25	(	(	PUNCT
gujaf-207	136	26	or	or	CCONJ
gujaf-207	136	27	make	make	VERB
gujaf-207	136	28	the	the	DET
gujaf-207	136	29	required	require	VERB
gujaf-207	136	30	profit	profit	NOUN
gujaf-207	136	31	)	)	PUNCT
gujaf-207	136	32	.	.	PUNCT
gujaf-207	137	1	similarly	similarly	ADV
gujaf-207	137	2	,	,	PUNCT
gujaf-207	137	3	according	accord	VERB
gujaf-207	137	4	to	to	ADP
gujaf-207	137	5	murithi	murithi	PROPN
gujaf-207	137	6	and	and	CCONJ
gujaf-207	137	7	waweru	waweru	PROPN
gujaf-207	137	8	(	(	PUNCT
gujaf-207	137	9	2017	2017	NUM
gujaf-207	137	10	)	)	PUNCT
gujaf-207	137	11	,	,	PUNCT
gujaf-207	137	12	liquidity	liquidity	NOUN
gujaf-207	137	13	risk	risk	NOUN
gujaf-207	137	14	can	can	AUX
gujaf-207	137	15	occur	occur	VERB
gujaf-207	137	16	as	as	ADP
gujaf-207	137	17	a	a	DET
gujaf-207	137	18	result	result	NOUN
gujaf-207	137	19	of	of	ADP
gujaf-207	137	20	liquidity	liquidity	NOUN
gujaf-207	137	21	mismatch	mismatch	NOUN
gujaf-207	137	22	,	,	PUNCT
gujaf-207	137	23	which	which	PRON
gujaf-207	137	24	could	could	AUX
gujaf-207	137	25	be	be	AUX
gujaf-207	137	26	determine	determine	VERB
gujaf-207	137	27	in	in	ADP
gujaf-207	137	28	terms	term	NOUN
gujaf-207	137	29	of	of	ADP
gujaf-207	137	30	liquidity	liquidity	NOUN
gujaf-207	137	31	gap	gap	NOUN
gujaf-207	137	32	.	.	PUNCT
gujaf-207	138	1	the	the	DET
gujaf-207	138	2	excess	excess	NOUN
gujaf-207	138	3	of	of	ADP
gujaf-207	138	4	a	a	DET
gujaf-207	138	5	company	company	NOUN
gujaf-207	138	6	's	's	PART
gujaf-207	138	7	short	short	ADJ
gujaf-207	138	8	-	-	PUNCT
gujaf-207	138	9	term	term	NOUN
gujaf-207	138	10	assets	asset	NOUN
gujaf-207	138	11	over	over	ADP
gujaf-207	138	12	liabilities	liability	NOUN
gujaf-207	138	13	is	be	AUX
gujaf-207	138	14	referred	refer	VERB
gujaf-207	138	15	to	to	ADP
gujaf-207	138	16	as	as	ADP
gujaf-207	138	17	the	the	DET
gujaf-207	138	18	liquidity	liquidity	NOUN
gujaf-207	138	19	gap	gap	NOUN
gujaf-207	138	20	.	.	PUNCT
gujaf-207	139	1	they	they	PRON
gujaf-207	139	2	assess	assess	VERB
gujaf-207	139	3	whether	whether	SCONJ
gujaf-207	139	4	this	this	DET
gujaf-207	139	5	gap	gap	NOUN
gujaf-207	139	6	is	be	AUX
gujaf-207	139	7	favourable	favourable	ADJ
gujaf-207	139	8	or	or	CCONJ
gujaf-207	139	9	unfavourable	unfavourable	ADJ
gujaf-207	139	10	.	.	PUNCT
gujaf-207	140	1	a	a	DET
gujaf-207	140	2	favourable	favourable	ADJ
gujaf-207	140	3	gap	gap	NOUN
gujaf-207	140	4	occurs	occur	VERB
gujaf-207	140	5	when	when	SCONJ
gujaf-207	140	6	the	the	DET
gujaf-207	140	7	company	company	NOUN
gujaf-207	140	8	has	have	VERB
gujaf-207	140	9	liquid	liquid	ADJ
gujaf-207	140	10	assets	asset	NOUN
gujaf-207	140	11	left	leave	VERB
gujaf-207	140	12	over	over	ADP
gujaf-207	140	13	after	after	SCONJ
gujaf-207	140	14	all	all	DET
gujaf-207	140	15	liabilities	liability	NOUN
gujaf-207	140	16	have	have	AUX
gujaf-207	140	17	been	be	AUX
gujaf-207	140	18	paid	pay	VERB
gujaf-207	140	19	for	for	ADP
gujaf-207	140	20	,	,	PUNCT
gujaf-207	140	21	while	while	SCONJ
gujaf-207	140	22	an	an	DET
gujaf-207	140	23	unfavourable	unfavourable	ADJ
gujaf-207	140	24	gap	gap	NOUN
gujaf-207	140	25	occurs	occur	VERB
gujaf-207	140	26	when	when	SCONJ
gujaf-207	140	27	the	the	DET
gujaf-207	140	28	firm	firm	NOUN
gujaf-207	140	29	's	's	PART
gujaf-207	140	30	net	net	ADJ
gujaf-207	140	31	income	income	NOUN
gujaf-207	140	32	is	be	AUX
gujaf-207	140	33	less	less	ADJ
gujaf-207	140	34	than	than	ADP
gujaf-207	140	35	the	the	DET
gujaf-207	140	36	amount	amount	NOUN
gujaf-207	140	37	of	of	ADP
gujaf-207	140	38	liabilities	liability	NOUN
gujaf-207	140	39	accepted	accept	VERB
gujaf-207	140	40	.	.	PUNCT
gujaf-207	141	1	accordingly	accordingly	ADV
gujaf-207	141	2	,	,	PUNCT
gujaf-207	141	3	muriithi	muriithi	PROPN
gujaf-207	141	4	and	and	CCONJ
gujaf-207	141	5	waweru	waweru	PROPN
gujaf-207	141	6	(	(	PUNCT
gujaf-207	141	7	2017	2017	NUM
gujaf-207	141	8	)	)	PUNCT
gujaf-207	141	9	opined	opine	VERB
gujaf-207	141	10	that	that	PRON
gujaf-207	141	11	break	break	VERB
gujaf-207	141	12	down	down	ADP
gujaf-207	141	13	or	or	CCONJ
gujaf-207	141	14	delays	delay	NOUN
gujaf-207	141	15	in	in	ADP
gujaf-207	141	16	cash	cash	NOUN
gujaf-207	141	17	flows	flow	NOUN
gujaf-207	141	18	from	from	ADP
gujaf-207	141	19	debtors	debtor	NOUN
gujaf-207	141	20	may	may	AUX
gujaf-207	141	21	cause	cause	VERB
gujaf-207	141	22	liquidity	liquidity	NOUN
gujaf-207	141	23	risk	risk	NOUN
gujaf-207	141	24	problems	problem	NOUN
gujaf-207	141	25	.	.	PUNCT
gujaf-207	142	1	also	also	ADV
gujaf-207	142	2	,	,	PUNCT
gujaf-207	142	3	explained	explain	VERB
gujaf-207	142	4	that	that	SCONJ
gujaf-207	142	5	economic	economic	ADJ
gujaf-207	142	6	crisis	crisis	NOUN
gujaf-207	142	7	and	and	CCONJ
gujaf-207	142	8	sometimes	sometimes	ADV
gujaf-207	142	9	ineffective	ineffective	ADJ
gujaf-207	142	10	corporate	corporate	ADJ
gujaf-207	142	11	governance	governance	NOUN
gujaf-207	142	12	or	or	CCONJ
gujaf-207	142	13	management	management	NOUN
gujaf-207	142	14	may	may	AUX
gujaf-207	142	15	leads	lead	VERB
gujaf-207	142	16	to	to	ADP
gujaf-207	142	17	liquidity	liquidity	NOUN
gujaf-207	142	18	risk	risk	NOUN
gujaf-207	142	19	.	.	PUNCT
gujaf-207	143	1	in	in	ADP
gujaf-207	143	2	view	view	NOUN
gujaf-207	143	3	of	of	ADP
gujaf-207	143	4	the	the	DET
gujaf-207	143	5	above	above	ADJ
gujaf-207	143	6	,	,	PUNCT
gujaf-207	143	7	this	this	DET
gujaf-207	143	8	study	study	NOUN
gujaf-207	143	9	adopts	adopt	VERB
gujaf-207	143	10	the	the	DET
gujaf-207	143	11	liquidity	liquidity	NOUN
gujaf-207	143	12	gap	gap	NOUN
gujaf-207	143	13	perspective	perspective	NOUN
gujaf-207	143	14	,	,	PUNCT
gujaf-207	143	15	that	that	ADV
gujaf-207	143	16	is	is	ADV
gujaf-207	143	17	,	,	PUNCT
gujaf-207	143	18	the	the	DET
gujaf-207	143	19	quick	quick	ADJ
gujaf-207	143	20	ratio	ratio	NOUN
gujaf-207	143	21	as	as	ADP
gujaf-207	143	22	measures	measure	NOUN
gujaf-207	143	23	of	of	ADP
gujaf-207	143	24	firm	firm	NOUN
gujaf-207	143	25	’s	’s	PART
gujaf-207	143	26	liquidity	liquidity	NOUN
gujaf-207	143	27	risk	risk	NOUN
gujaf-207	143	28	.	.	PUNCT
gujaf-207	144	1	standard	standard	ADJ
gujaf-207	144	2	deviation	deviation	NOUN
gujaf-207	144	3	would	would	AUX
gujaf-207	144	4	be	be	AUX
gujaf-207	144	5	attached	attach	VERB
gujaf-207	144	6	to	to	PART
gujaf-207	144	7	measure	measure	VERB
gujaf-207	144	8	the	the	DET
gujaf-207	144	9	riskiness	riskiness	ADJ
gujaf-207	144	10	aspect	aspect	NOUN
gujaf-207	144	11	of	of	ADP
gujaf-207	144	12	the	the	DET
gujaf-207	144	13	liquidity	liquidity	NOUN
gujaf-207	144	14	.	.	PUNCT
gujaf-207	145	1	there	there	PRON
gujaf-207	145	2	have	have	AUX
gujaf-207	145	3	been	be	AUX
gujaf-207	145	4	important	important	ADJ
gujaf-207	145	5	studies	study	NOUN
gujaf-207	145	6	looking	look	VERB
gujaf-207	145	7	at	at	ADP
gujaf-207	145	8	the	the	DET
gujaf-207	145	9	connection	connection	NOUN
gujaf-207	145	10	between	between	ADP
gujaf-207	145	11	firm	firm	ADJ
gujaf-207	145	12	performance	performance	NOUN
gujaf-207	145	13	and	and	CCONJ
gujaf-207	145	14	liquidity	liquidity	NOUN
gujaf-207	145	15	in	in	ADP
gujaf-207	145	16	the	the	DET
gujaf-207	145	17	literature	literature	NOUN
gujaf-207	145	18	.	.	PUNCT
gujaf-207	146	1	some	some	PRON
gujaf-207	146	2	of	of	ADP
gujaf-207	146	3	such	such	ADJ
gujaf-207	146	4	researches	research	NOUN
gujaf-207	146	5	found	find	VERB
gujaf-207	146	6	positive	positive	ADJ
gujaf-207	146	7	gusau	gusau	ADJ
gujaf-207	146	8	journal	journal	NOUN
gujaf-207	146	9	of	of	ADP
gujaf-207	146	10	accounting	accounting	NOUN
gujaf-207	146	11	and	and	CCONJ
gujaf-207	146	12	finance	finance	NOUN
gujaf-207	146	13	,	,	PUNCT
gujaf-207	146	14	vol	vol	NOUN
gujaf-207	146	15	.	.	PROPN
gujaf-207	146	16	4	4	NUM
gujaf-207	146	17	,	,	PUNCT
gujaf-207	146	18	issue	issue	NOUN
gujaf-207	146	19	1	1	NUM
gujaf-207	146	20	,	,	PUNCT
gujaf-207	146	21	april	april	PROPN
gujaf-207	146	22	,	,	PUNCT
gujaf-207	146	23	2023	2023	NUM
gujaf-207	146	24	58	58	NUM
gujaf-207	146	25	relationships	relationship	NOUN
gujaf-207	146	26	while	while	SCONJ
gujaf-207	146	27	some	some	PRON
gujaf-207	146	28	found	find	VERB
gujaf-207	146	29	negative	negative	ADJ
gujaf-207	146	30	or	or	CCONJ
gujaf-207	146	31	mixed	mixed	ADJ
gujaf-207	146	32	links	link	NOUN
gujaf-207	146	33	.	.	PUNCT
gujaf-207	147	1	for	for	ADP
gujaf-207	147	2	example	example	NOUN
gujaf-207	147	3	;	;	PUNCT
gujaf-207	147	4	rudhani	rudhani	NOUN
gujaf-207	147	5	,	,	PUNCT
gujaf-207	147	6	et	et	PROPN
gujaf-207	147	7	al	al	PROPN
gujaf-207	147	8	.	.	PUNCT
gujaf-207	148	1	(	(	PUNCT
gujaf-207	148	2	2016	2016	NUM
gujaf-207	148	3	)	)	PUNCT
gujaf-207	148	4	found	find	VERB
gujaf-207	148	5	liquidity	liquidity	NOUN
gujaf-207	148	6	risk	risk	NOUN
gujaf-207	148	7	having	have	VERB
gujaf-207	148	8	negative	negative	ADJ
gujaf-207	148	9	effect	effect	NOUN
gujaf-207	148	10	on	on	ADP
gujaf-207	148	11	profitability	profitability	NOUN
gujaf-207	148	12	of	of	ADP
gujaf-207	148	13	banks	bank	NOUN
gujaf-207	148	14	but	but	CCONJ
gujaf-207	148	15	could	could	AUX
gujaf-207	148	16	be	be	AUX
gujaf-207	148	17	improved	improve	VERB
gujaf-207	148	18	by	by	ADP
gujaf-207	148	19	increasing	increase	VERB
gujaf-207	148	20	lending	lending	NOUN
gujaf-207	148	21	and	and	CCONJ
gujaf-207	148	22	other	other	ADJ
gujaf-207	148	23	investments	investment	NOUN
gujaf-207	148	24	,	,	PUNCT
gujaf-207	148	25	while	while	SCONJ
gujaf-207	148	26	ensuring	ensure	VERB
gujaf-207	148	27	efficiency	efficiency	NOUN
gujaf-207	148	28	in	in	ADP
gujaf-207	148	29	liquidity	liquidity	NOUN
gujaf-207	148	30	management	management	NOUN
gujaf-207	148	31	.	.	PUNCT
gujaf-207	149	1	a	a	DET
gujaf-207	149	2	negative	negative	ADJ
gujaf-207	149	3	association	association	NOUN
gujaf-207	149	4	between	between	ADP
gujaf-207	149	5	liquidity	liquidity	NOUN
gujaf-207	149	6	risk	risk	NOUN
gujaf-207	149	7	and	and	CCONJ
gujaf-207	149	8	bank	bank	NOUN
gujaf-207	149	9	performance	performance	NOUN
gujaf-207	149	10	was	be	AUX
gujaf-207	149	11	also	also	ADV
gujaf-207	149	12	confirmed	confirm	VERB
gujaf-207	149	13	by	by	ADP
gujaf-207	149	14	(	(	PUNCT
gujaf-207	149	15	chen	chen	PROPN
gujaf-207	149	16	,	,	PUNCT
gujaf-207	149	17	et	et	PROPN
gujaf-207	149	18	al	al	PROPN
gujaf-207	149	19	.	.	PROPN
gujaf-207	149	20	,	,	PUNCT
gujaf-207	149	21	2018	2018	NUM
gujaf-207	149	22	)	)	PUNCT
gujaf-207	149	23	.	.	PUNCT
gujaf-207	150	1	it	it	PRON
gujaf-207	150	2	was	be	AUX
gujaf-207	150	3	further	far	ADV
gujaf-207	150	4	clarified	clarify	VERB
gujaf-207	150	5	that	that	SCONJ
gujaf-207	150	6	the	the	DET
gujaf-207	150	7	main	main	ADJ
gujaf-207	150	8	drivers	driver	NOUN
gujaf-207	150	9	of	of	ADP
gujaf-207	150	10	liquidity	liquidity	NOUN
gujaf-207	150	11	risk	risk	NOUN
gujaf-207	150	12	are	be	AUX
gujaf-207	150	13	dependency	dependency	NOUN
gujaf-207	150	14	on	on	ADP
gujaf-207	150	15	external	external	ADJ
gujaf-207	150	16	funds	fund	NOUN
gujaf-207	150	17	,	,	PUNCT
gujaf-207	150	18	liquid	liquid	ADJ
gujaf-207	150	19	assets	asset	NOUN
gujaf-207	150	20	,	,	PUNCT
gujaf-207	150	21	supervisory	supervisory	ADJ
gujaf-207	150	22	and	and	CCONJ
gujaf-207	150	23	regulatory	regulatory	ADJ
gujaf-207	150	24	considerations	consideration	NOUN
gujaf-207	150	25	,	,	PUNCT
gujaf-207	150	26	and	and	CCONJ
gujaf-207	150	27	macroeconomic	macroeconomic	ADJ
gujaf-207	150	28	concerns	concern	NOUN
gujaf-207	150	29	.	.	PUNCT
gujaf-207	151	1	according	accord	VERB
gujaf-207	151	2	to	to	PART
gujaf-207	151	3	ogungbade	ogungbade	VERB
gujaf-207	151	4	et	et	PROPN
gujaf-207	151	5	al	al	PROPN
gujaf-207	151	6	.	.	PROPN
gujaf-207	152	1	(	(	PUNCT
gujaf-207	152	2	2020	2020	NUM
gujaf-207	152	3	)	)	PUNCT
gujaf-207	152	4	,	,	PUNCT
gujaf-207	152	5	contrary	contrary	ADV
gujaf-207	152	6	to	to	ADP
gujaf-207	152	7	current	current	ADJ
gujaf-207	152	8	ratio	ratio	NOUN
gujaf-207	152	9	;	;	PUNCT
gujaf-207	152	10	quick	quick	ADJ
gujaf-207	152	11	ratio	ratio	NOUN
gujaf-207	152	12	,	,	PUNCT
gujaf-207	152	13	cash	cash	NOUN
gujaf-207	152	14	conversion	conversion	NOUN
gujaf-207	152	15	cycle	cycle	NOUN
gujaf-207	152	16	had	have	VERB
gujaf-207	152	17	a	a	DET
gujaf-207	152	18	negative	negative	ADJ
gujaf-207	152	19	impact	impact	NOUN
gujaf-207	152	20	on	on	ADP
gujaf-207	152	21	the	the	DET
gujaf-207	152	22	performance	performance	NOUN
gujaf-207	152	23	of	of	ADP
gujaf-207	152	24	firms	firm	NOUN
gujaf-207	152	25	in	in	ADP
gujaf-207	152	26	nigeria	nigeria	PROPN
gujaf-207	152	27	.	.	PUNCT
gujaf-207	153	1	according	accord	VERB
gujaf-207	153	2	to	to	ADP
gujaf-207	153	3	bari	bari	NOUN
gujaf-207	153	4	,	,	PUNCT
gujaf-207	153	5	et	et	PROPN
gujaf-207	153	6	al	al	PROPN
gujaf-207	153	7	.	.	PROPN
gujaf-207	153	8	(	(	PUNCT
gujaf-207	153	9	2021	2021	NUM
gujaf-207	153	10	)	)	PUNCT
gujaf-207	153	11	,	,	PUNCT
gujaf-207	153	12	who	who	PRON
gujaf-207	153	13	focused	focus	VERB
gujaf-207	153	14	on	on	ADP
gujaf-207	153	15	the	the	DET
gujaf-207	153	16	liquidity	liquidity	NOUN
gujaf-207	153	17	,	,	PUNCT
gujaf-207	153	18	activity	activity	NOUN
gujaf-207	153	19	,	,	PUNCT
gujaf-207	153	20	and	and	CCONJ
gujaf-207	153	21	gross	gross	ADJ
gujaf-207	153	22	profitability	profitability	NOUN
gujaf-207	153	23	of	of	ADP
gujaf-207	153	24	the	the	DET
gujaf-207	153	25	chosen	choose	VERB
gujaf-207	153	26	enterprises	enterprise	NOUN
gujaf-207	153	27	in	in	ADP
gujaf-207	153	28	bangladesh	bangladesh	PROPN
gujaf-207	153	29	,	,	PUNCT
gujaf-207	153	30	high	high	ADJ
gujaf-207	153	31	inventory	inventory	NOUN
gujaf-207	153	32	turnover	turnover	NOUN
gujaf-207	153	33	as	as	ADP
gujaf-207	153	34	a	a	DET
gujaf-207	153	35	measure	measure	NOUN
gujaf-207	153	36	of	of	ADP
gujaf-207	153	37	liquidity	liquidity	NOUN
gujaf-207	153	38	had	have	VERB
gujaf-207	153	39	a	a	DET
gujaf-207	153	40	substantial	substantial	ADJ
gujaf-207	153	41	impact	impact	NOUN
gujaf-207	153	42	on	on	ADP
gujaf-207	153	43	the	the	DET
gujaf-207	153	44	performance	performance	NOUN
gujaf-207	153	45	of	of	ADP
gujaf-207	153	46	firms	firm	NOUN
gujaf-207	153	47	.	.	PUNCT
gujaf-207	154	1	akindele	akindele	PROPN
gujaf-207	154	2	and	and	CCONJ
gujaf-207	154	3	odusina	odusina	PROPN
gujaf-207	154	4	's	's	PART
gujaf-207	154	5	(	(	PUNCT
gujaf-207	154	6	2015	2015	NUM
gujaf-207	154	7	)	)	PUNCT
gujaf-207	154	8	2015	2015	NUM
gujaf-207	154	9	study	study	NOUN
gujaf-207	154	10	in	in	ADP
gujaf-207	154	11	nigeria	nigeria	PROPN
gujaf-207	154	12	found	find	VERB
gujaf-207	154	13	negative	negative	ADJ
gujaf-207	154	14	association	association	NOUN
gujaf-207	154	15	between	between	ADP
gujaf-207	154	16	a	a	DET
gujaf-207	154	17	firm	firm	NOUN
gujaf-207	154	18	's	's	PART
gujaf-207	154	19	profitability	profitability	NOUN
gujaf-207	154	20	and	and	CCONJ
gujaf-207	154	21	liquidity	liquidity	NOUN
gujaf-207	154	22	risk	risk	NOUN
gujaf-207	154	23	.	.	PUNCT
gujaf-207	155	1	long	long	ADJ
gujaf-207	155	2	-	-	PUNCT
gujaf-207	155	3	term	term	NOUN
gujaf-207	155	4	debts	debt	NOUN
gujaf-207	155	5	,	,	PUNCT
gujaf-207	155	6	quick	quick	ADJ
gujaf-207	155	7	ratios	ratio	NOUN
gujaf-207	155	8	,	,	PUNCT
gujaf-207	155	9	and	and	CCONJ
gujaf-207	155	10	cash	cash	NOUN
gujaf-207	155	11	defensive	defensive	ADJ
gujaf-207	155	12	intervals	interval	NOUN
gujaf-207	155	13	all	all	PRON
gujaf-207	155	14	significantly	significantly	ADV
gujaf-207	155	15	affect	affect	VERB
gujaf-207	155	16	eps	eps	PROPN
gujaf-207	155	17	and	and	CCONJ
gujaf-207	155	18	roa	roa	PROPN
gujaf-207	155	19	,	,	PUNCT
gujaf-207	155	20	while	while	SCONJ
gujaf-207	155	21	cash	cash	NOUN
gujaf-207	155	22	ratio	ratio	NOUN
gujaf-207	155	23	and	and	CCONJ
gujaf-207	155	24	long	long	ADJ
gujaf-207	155	25	-	-	PUNCT
gujaf-207	155	26	term	term	NOUN
gujaf-207	155	27	debts	debt	NOUN
gujaf-207	155	28	only	only	ADV
gujaf-207	155	29	have	have	VERB
gujaf-207	155	30	an	an	DET
gujaf-207	155	31	impact	impact	NOUN
gujaf-207	155	32	on	on	ADP
gujaf-207	155	33	roce	roce	NOUN
gujaf-207	155	34	,	,	PUNCT
gujaf-207	155	35	according	accord	VERB
gujaf-207	155	36	to	to	ADP
gujaf-207	155	37	(	(	PUNCT
gujaf-207	155	38	effiong	effiong	NOUN
gujaf-207	155	39	and	and	CCONJ
gujaf-207	155	40	enya	enya	PROPN
gujaf-207	155	41	's	's	PART
gujaf-207	155	42	,	,	PUNCT
gujaf-207	155	43	2020	2020	NUM
gujaf-207	155	44	)	)	PUNCT
gujaf-207	155	45	measures	measure	VERB
gujaf-207	155	46	liquidity	liquidity	NOUN
gujaf-207	155	47	risk	risk	NOUN
gujaf-207	155	48	in	in	ADP
gujaf-207	155	49	terms	term	NOUN
gujaf-207	155	50	of	of	ADP
gujaf-207	155	51	liquid	liquid	ADJ
gujaf-207	155	52	cash	cash	NOUN
gujaf-207	155	53	,	,	PUNCT
gujaf-207	155	54	cash	cash	NOUN
gujaf-207	155	55	defensive	defensive	ADJ
gujaf-207	155	56	intervals	interval	NOUN
gujaf-207	155	57	,	,	PUNCT
gujaf-207	155	58	long	long	ADJ
gujaf-207	155	59	-	-	PUNCT
gujaf-207	155	60	term	term	NOUN
gujaf-207	155	61	debts	debt	NOUN
gujaf-207	155	62	,	,	PUNCT
gujaf-207	155	63	and	and	CCONJ
gujaf-207	155	64	quick	quick	ADJ
gujaf-207	155	65	ratios	ratio	NOUN
gujaf-207	155	66	.	.	PUNCT
gujaf-207	156	1	the	the	DET
gujaf-207	156	2	working	work	VERB
gujaf-207	156	3	capital	capital	NOUN
gujaf-207	156	4	financing	financing	NOUN
gujaf-207	156	5	and	and	CCONJ
gujaf-207	156	6	firm	firm	ADJ
gujaf-207	156	7	performance	performance	NOUN
gujaf-207	156	8	of	of	ADP
gujaf-207	156	9	437	437	NUM
gujaf-207	156	10	non	non	ADJ
gujaf-207	156	11	-	-	ADJ
gujaf-207	156	12	financial	financial	ADJ
gujaf-207	156	13	firms	firm	NOUN
gujaf-207	156	14	in	in	ADP
gujaf-207	156	15	india	india	PROPN
gujaf-207	156	16	were	be	AUX
gujaf-207	156	17	examined	examine	VERB
gujaf-207	156	18	by	by	ADP
gujaf-207	156	19	(	(	PUNCT
gujaf-207	156	20	altaf	altaf	PROPN
gujaf-207	156	21	and	and	CCONJ
gujaf-207	156	22	ahmad	ahmad	PROPN
gujaf-207	156	23	,	,	PUNCT
gujaf-207	156	24	2019	2019	NUM
gujaf-207	156	25	)	)	PUNCT
gujaf-207	156	26	,	,	PUNCT
gujaf-207	156	27	who	who	PRON
gujaf-207	156	28	discovered	discover	VERB
gujaf-207	156	29	a	a	DET
gujaf-207	156	30	u	u	NOUN
gujaf-207	156	31	-	-	ADJ
gujaf-207	156	32	shaped	shape	VERB
gujaf-207	156	33	relationship	relationship	NOUN
gujaf-207	156	34	between	between	ADP
gujaf-207	156	35	the	the	DET
gujaf-207	156	36	two	two	NUM
gujaf-207	156	37	.	.	PUNCT
gujaf-207	157	1	additionally	additionally	ADV
gujaf-207	157	2	,	,	PUNCT
gujaf-207	157	3	it	it	PRON
gujaf-207	157	4	was	be	AUX
gujaf-207	157	5	found	find	VERB
gujaf-207	157	6	that	that	SCONJ
gujaf-207	157	7	companies	company	NOUN
gujaf-207	157	8	with	with	ADP
gujaf-207	157	9	less	less	ADJ
gujaf-207	157	10	financial	financial	ADJ
gujaf-207	157	11	restriction	restriction	NOUN
gujaf-207	157	12	used	use	VERB
gujaf-207	157	13	short	short	ADJ
gujaf-207	157	14	-	-	PUNCT
gujaf-207	157	15	term	term	NOUN
gujaf-207	157	16	loans	loan	NOUN
gujaf-207	157	17	to	to	PART
gujaf-207	157	18	fund	fund	VERB
gujaf-207	157	19	more	more	ADJ
gujaf-207	157	20	working	work	VERB
gujaf-207	157	21	capital	capital	NOUN
gujaf-207	157	22	.	.	PUNCT
gujaf-207	158	1	also	also	ADV
gujaf-207	158	2	,	,	PUNCT
gujaf-207	158	3	according	accord	VERB
gujaf-207	158	4	to	to	ADP
gujaf-207	158	5	wetzel	wetzel	PROPN
gujaf-207	158	6	and	and	CCONJ
gujaf-207	158	7	hofmann	hofmann	PROPN
gujaf-207	158	8	(	(	PUNCT
gujaf-207	158	9	2019	2019	NUM
gujaf-207	158	10	)	)	PUNCT
gujaf-207	158	11	,	,	PUNCT
gujaf-207	158	12	the	the	DET
gujaf-207	158	13	existence	existence	NOUN
gujaf-207	158	14	of	of	ADP
gujaf-207	158	15	a	a	DET
gujaf-207	158	16	profit	profit	NOUN
gujaf-207	158	17	-	-	PUNCT
gujaf-207	158	18	maximizing	maximize	VERB
gujaf-207	158	19	level	level	NOUN
gujaf-207	158	20	of	of	ADP
gujaf-207	158	21	working	work	VERB
gujaf-207	158	22	capital	capital	NOUN
gujaf-207	158	23	,	,	PUNCT
gujaf-207	158	24	superior	superior	ADJ
gujaf-207	158	25	performance	performance	NOUN
gujaf-207	158	26	of	of	ADP
gujaf-207	158	27	enterprises	enterprise	NOUN
gujaf-207	158	28	adopting	adopt	VERB
gujaf-207	158	29	a	a	DET
gujaf-207	158	30	scf	scf	PROPN
gujaf-207	158	31	-	-	PUNCT
gujaf-207	158	32	oriented	orient	VERB
gujaf-207	158	33	wcm	wcm	NOUN
gujaf-207	158	34	approach	approach	NOUN
gujaf-207	158	35	,	,	PUNCT
gujaf-207	158	36	higher	high	ADJ
gujaf-207	158	37	profit	profit	NOUN
gujaf-207	158	38	-	-	PUNCT
gujaf-207	158	39	maximizing	maximize	VERB
gujaf-207	158	40	levels	level	NOUN
gujaf-207	158	41	of	of	ADP
gujaf-207	158	42	working	work	VERB
gujaf-207	158	43	capital	capital	NOUN
gujaf-207	158	44	for	for	ADP
gujaf-207	158	45	focal	focal	ADJ
gujaf-207	158	46	companies	company	NOUN
gujaf-207	158	47	dealing	deal	VERB
gujaf-207	158	48	with	with	ADP
gujaf-207	158	49	financially	financially	ADV
gujaf-207	158	50	constrained	constrain	VERB
gujaf-207	158	51	supply	supply	NOUN
gujaf-207	158	52	chain	chain	NOUN
gujaf-207	158	53	partners	partner	NOUN
gujaf-207	158	54	,	,	PUNCT
gujaf-207	158	55	a	a	DET
gujaf-207	158	56	positive	positive	ADJ
gujaf-207	158	57	performance	performance	NOUN
gujaf-207	158	58	impact	impact	NOUN
gujaf-207	158	59	of	of	ADP
gujaf-207	158	60	efficient	efficient	ADJ
gujaf-207	158	61	inventory	inventory	NOUN
gujaf-207	158	62	management	management	NOUN
gujaf-207	158	63	,	,	PUNCT
gujaf-207	158	64	and	and	CCONJ
gujaf-207	158	65	differentiated	differentiated	ADJ
gujaf-207	158	66	payment	payment	NOUN
gujaf-207	158	67	strategies	strategy	NOUN
gujaf-207	158	68	toward	toward	ADP
gujaf-207	158	69	up	up	ADP
gujaf-207	158	70	and	and	CCONJ
gujaf-207	158	71	down	down	ADP
gujaf-207	158	72	suppliers	supplier	NOUN
gujaf-207	158	73	are	be	AUX
gujaf-207	158	74	the	the	DET
gujaf-207	158	75	main	main	ADJ
gujaf-207	158	76	factors	factor	NOUN
gujaf-207	158	77	influencing	influence	VERB
gujaf-207	158	78	performance	performance	NOUN
gujaf-207	158	79	.	.	PUNCT
gujaf-207	159	1	similarly	similarly	ADV
gujaf-207	159	2	,	,	PUNCT
gujaf-207	159	3	rudhani	rudhani	NOUN
gujaf-207	159	4	and	and	CCONJ
gujaf-207	159	5	balaj	balaj	NOUN
gujaf-207	159	6	(	(	PUNCT
gujaf-207	159	7	2019	2019	NUM
gujaf-207	159	8	)	)	PUNCT
gujaf-207	159	9	discovered	discover	VERB
gujaf-207	159	10	a	a	DET
gujaf-207	159	11	substantial	substantial	ADJ
gujaf-207	159	12	and	and	CCONJ
gujaf-207	159	13	positive	positive	ADJ
gujaf-207	159	14	correlation	correlation	NOUN
gujaf-207	159	15	between	between	ADP
gujaf-207	159	16	liquidity	liquidity	NOUN
gujaf-207	159	17	risk	risk	NOUN
gujaf-207	159	18	and	and	CCONJ
gujaf-207	159	19	bank	bank	NOUN
gujaf-207	159	20	performance	performance	NOUN
gujaf-207	159	21	,	,	PUNCT
gujaf-207	159	22	and	and	CCONJ
gujaf-207	159	23	they	they	PRON
gujaf-207	159	24	suggested	suggest	VERB
gujaf-207	159	25	that	that	SCONJ
gujaf-207	159	26	performance	performance	NOUN
gujaf-207	159	27	may	may	AUX
gujaf-207	159	28	be	be	AUX
gujaf-207	159	29	enhanced	enhance	VERB
gujaf-207	159	30	by	by	ADP
gujaf-207	159	31	preparing	prepare	VERB
gujaf-207	159	32	for	for	ADP
gujaf-207	159	33	liquidity	liquidity	NOUN
gujaf-207	159	34	shocks	shock	NOUN
gujaf-207	159	35	.	.	PUNCT
gujaf-207	160	1	khan	khan	PROPN
gujaf-207	160	2	et	et	PROPN
gujaf-207	160	3	al	al	PROPN
gujaf-207	160	4	.	.	PROPN
gujaf-207	161	1	(	(	PUNCT
gujaf-207	161	2	2020	2020	NUM
gujaf-207	161	3	)	)	PUNCT
gujaf-207	162	1	investigation	investigation	NOUN
gujaf-207	162	2	of	of	ADP
gujaf-207	162	3	the	the	DET
gujaf-207	162	4	performance	performance	NOUN
gujaf-207	162	5	of	of	ADP
gujaf-207	162	6	companies	company	NOUN
gujaf-207	162	7	with	with	ADP
gujaf-207	162	8	liquidity	liquidity	NOUN
gujaf-207	162	9	risk	risk	NOUN
gujaf-207	162	10	found	find	VERB
gujaf-207	162	11	that	that	SCONJ
gujaf-207	162	12	while	while	SCONJ
gujaf-207	162	13	deposit	deposit	NOUN
gujaf-207	162	14	ratio	ratio	NOUN
gujaf-207	162	15	,	,	PUNCT
gujaf-207	162	16	cash	cash	NOUN
gujaf-207	162	17	ratio	ratio	NOUN
gujaf-207	162	18	,	,	PUNCT
gujaf-207	162	19	and	and	CCONJ
gujaf-207	162	20	liquidity	liquidity	NOUN
gujaf-207	162	21	risk	risk	NOUN
gujaf-207	162	22	have	have	VERB
gujaf-207	162	23	minimal	minimal	ADJ
gujaf-207	162	24	impact	impact	NOUN
gujaf-207	162	25	on	on	ADP
gujaf-207	162	26	bank	bank	NOUN
gujaf-207	162	27	earnings	earning	NOUN
gujaf-207	162	28	,	,	PUNCT
gujaf-207	162	29	net	net	ADJ
gujaf-207	162	30	profit	profit	NOUN
gujaf-207	162	31	or	or	CCONJ
gujaf-207	162	32	loss	loss	NOUN
gujaf-207	162	33	and	and	CCONJ
gujaf-207	162	34	liquidity	liquidity	NOUN
gujaf-207	162	35	gap	gap	NOUN
gujaf-207	162	36	had	have	VERB
gujaf-207	162	37	significant	significant	ADJ
gujaf-207	162	38	effects	effect	NOUN
gujaf-207	162	39	.	.	PUNCT
gujaf-207	163	1	additionally	additionally	ADV
gujaf-207	163	2	,	,	PUNCT
gujaf-207	163	3	pervan	pervan	PROPN
gujaf-207	163	4	,	,	PUNCT
gujaf-207	163	5	et	et	PROPN
gujaf-207	163	6	al	al	PROPN
gujaf-207	163	7	.	.	PROPN
gujaf-207	164	1	(	(	PUNCT
gujaf-207	164	2	2017	2017	NUM
gujaf-207	164	3	)	)	PUNCT
gujaf-207	164	4	examined	examine	VERB
gujaf-207	164	5	195	195	NUM
gujaf-207	164	6	croatian	croatian	ADJ
gujaf-207	164	7	firms	firm	NOUN
gujaf-207	164	8	over	over	ADP
gujaf-207	164	9	a	a	DET
gujaf-207	164	10	10	10	NUM
gujaf-207	164	11	-	-	PUNCT
gujaf-207	164	12	year	year	NOUN
gujaf-207	164	13	period	period	NOUN
gujaf-207	164	14	and	and	CCONJ
gujaf-207	164	15	discovered	discover	VERB
gujaf-207	164	16	that	that	SCONJ
gujaf-207	164	17	the	the	DET
gujaf-207	164	18	enterprises	enterprise	NOUN
gujaf-207	164	19	'	'	PART
gujaf-207	164	20	size	size	NOUN
gujaf-207	164	21	,	,	PUNCT
gujaf-207	164	22	liquidity	liquidity	NOUN
gujaf-207	164	23	,	,	PUNCT
gujaf-207	164	24	solvency	solvency	NOUN
gujaf-207	164	25	,	,	PUNCT
gujaf-207	164	26	and	and	CCONJ
gujaf-207	164	27	age	age	NOUN
gujaf-207	164	28	all	all	PRON
gujaf-207	164	29	significantly	significantly	ADV
gujaf-207	164	30	affect	affect	VERB
gujaf-207	164	31	their	their	PRON
gujaf-207	164	32	profitability	profitability	NOUN
gujaf-207	164	33	.	.	PUNCT
gujaf-207	165	1	in	in	ADP
gujaf-207	165	2	addition	addition	NOUN
gujaf-207	165	3	,	,	PUNCT
gujaf-207	165	4	adekola	adekola	PROPN
gujaf-207	165	5	,	,	PUNCT
gujaf-207	165	6	et	et	PROPN
gujaf-207	165	7	al	al	PROPN
gujaf-207	165	8	.	.	PROPN
gujaf-207	165	9	(	(	PUNCT
gujaf-207	165	10	2017	2017	NUM
gujaf-207	165	11	)	)	PUNCT
gujaf-207	165	12	explored	explore	VERB
gujaf-207	165	13	the	the	DET
gujaf-207	165	14	link	link	NOUN
gujaf-207	165	15	between	between	ADP
gujaf-207	165	16	gusau	gusau	ADJ
gujaf-207	165	17	journal	journal	NOUN
gujaf-207	165	18	of	of	ADP
gujaf-207	165	19	accounting	accounting	NOUN
gujaf-207	165	20	and	and	CCONJ
gujaf-207	165	21	finance	finance	NOUN
gujaf-207	165	22	,	,	PUNCT
gujaf-207	165	23	vol	vol	NOUN
gujaf-207	165	24	.	.	PROPN
gujaf-207	165	25	4	4	NUM
gujaf-207	165	26	,	,	PUNCT
gujaf-207	165	27	issue	issue	NOUN
gujaf-207	165	28	1	1	NUM
gujaf-207	165	29	,	,	PUNCT
gujaf-207	165	30	april	april	PROPN
gujaf-207	165	31	,	,	PUNCT
gujaf-207	165	32	2023	2023	NUM
gujaf-207	165	33	59	59	NUM
gujaf-207	165	34	profitability	profitability	NOUN
gujaf-207	165	35	and	and	CCONJ
gujaf-207	165	36	working	working	NOUN
gujaf-207	165	37	capital	capital	NOUN
gujaf-207	165	38	measured	measure	VERB
gujaf-207	165	39	accounts	account	NOUN
gujaf-207	165	40	receivable	receivable	ADJ
gujaf-207	165	41	period	period	NOUN
gujaf-207	165	42	,	,	PUNCT
gujaf-207	165	43	accounts	account	VERB
gujaf-207	165	44	payable	payable	ADJ
gujaf-207	165	45	period	period	NOUN
gujaf-207	165	46	,	,	PUNCT
gujaf-207	165	47	inventory	inventory	NOUN
gujaf-207	165	48	turnover	turnover	NOUN
gujaf-207	165	49	in	in	ADP
gujaf-207	165	50	days	day	NOUN
gujaf-207	165	51	,	,	PUNCT
gujaf-207	165	52	receivable	receivable	ADJ
gujaf-207	165	53	turnover	turnover	NOUN
gujaf-207	165	54	in	in	ADP
gujaf-207	165	55	days	day	NOUN
gujaf-207	165	56	,	,	PUNCT
gujaf-207	165	57	cash	cash	NOUN
gujaf-207	165	58	conversion	conversion	NOUN
gujaf-207	165	59	cycle	cycle	NOUN
gujaf-207	165	60	and	and	CCONJ
gujaf-207	165	61	current	current	ADJ
gujaf-207	165	62	ratio	ratio	NOUN
gujaf-207	165	63	of	of	ADP
gujaf-207	165	64	nigerian	nigerian	ADJ
gujaf-207	165	65	non	non	ADJ
gujaf-207	165	66	-	-	ADJ
gujaf-207	165	67	financial	financial	ADJ
gujaf-207	165	68	service	service	NOUN
gujaf-207	165	69	firms	firm	NOUN
gujaf-207	165	70	and	and	CCONJ
gujaf-207	165	71	found	find	VERB
gujaf-207	165	72	non	non	ADJ
gujaf-207	165	73	directional	directional	ADJ
gujaf-207	165	74	link	link	NOUN
gujaf-207	165	75	.	.	PUNCT
gujaf-207	166	1	another	another	DET
gujaf-207	166	2	nigerian	nigerian	ADJ
gujaf-207	166	3	study	study	NOUN
gujaf-207	166	4	by	by	ADP
gujaf-207	166	5	akindele	akindele	NOUN
gujaf-207	166	6	and	and	CCONJ
gujaf-207	166	7	odusina	odusina	PROPN
gujaf-207	166	8	(	(	PUNCT
gujaf-207	166	9	2015	2015	NUM
gujaf-207	166	10	)	)	PUNCT
gujaf-207	166	11	established	establish	VERB
gujaf-207	166	12	adverse	adverse	ADJ
gujaf-207	166	13	relationships	relationship	NOUN
gujaf-207	166	14	among	among	ADP
gujaf-207	166	15	profitability	profitability	NOUN
gujaf-207	166	16	and	and	CCONJ
gujaf-207	166	17	liquidity	liquidity	NOUN
gujaf-207	166	18	risk	risk	NOUN
gujaf-207	166	19	of	of	ADP
gujaf-207	166	20	a	a	DET
gujaf-207	166	21	firm	firm	NOUN
gujaf-207	166	22	.	.	PUNCT
gujaf-207	167	1	the	the	DET
gujaf-207	167	2	survey	survey	NOUN
gujaf-207	167	3	of	of	ADP
gujaf-207	167	4	saudi	saudi	ADJ
gujaf-207	167	5	firms	firm	NOUN
gujaf-207	167	6	,	,	PUNCT
gujaf-207	167	7	found	find	VERB
gujaf-207	167	8	current	current	ADJ
gujaf-207	167	9	ratio	ratio	NOUN
gujaf-207	167	10	as	as	ADP
gujaf-207	167	11	most	most	ADV
gujaf-207	167	12	important	important	ADJ
gujaf-207	167	13	measure	measure	NOUN
gujaf-207	167	14	of	of	ADP
gujaf-207	167	15	liquidity	liquidity	NOUN
gujaf-207	167	16	,	,	PUNCT
gujaf-207	167	17	while	while	SCONJ
gujaf-207	167	18	working	work	VERB
gujaf-207	167	19	capital	capital	NOUN
gujaf-207	167	20	management	management	NOUN
gujaf-207	167	21	and	and	CCONJ
gujaf-207	167	22	profitability	profitability	NOUN
gujaf-207	167	23	seems	seem	VERB
gujaf-207	167	24	to	to	PART
gujaf-207	167	25	have	have	VERB
gujaf-207	167	26	significant	significant	ADJ
gujaf-207	167	27	negative	negative	ADJ
gujaf-207	167	28	on	on	ADP
gujaf-207	167	29	profitability	profitability	NOUN
gujaf-207	167	30	(	(	PUNCT
gujaf-207	167	31	almazari	almazari	ADJ
gujaf-207	167	32	,	,	PUNCT
gujaf-207	167	33	2014	2014	NUM
gujaf-207	167	34	)	)	PUNCT
gujaf-207	167	35	.	.	PUNCT
gujaf-207	168	1	in	in	ADP
gujaf-207	168	2	the	the	DET
gujaf-207	168	3	study	study	NOUN
gujaf-207	168	4	of	of	ADP
gujaf-207	168	5	720	720	NUM
gujaf-207	168	6	russian	russian	ADJ
gujaf-207	168	7	companies	company	NOUN
gujaf-207	168	8	'	'	PART
gujaf-207	168	9	working	work	VERB
gujaf-207	168	10	capital	capital	NOUN
gujaf-207	168	11	and	and	CCONJ
gujaf-207	168	12	profitability	profitability	NOUN
gujaf-207	168	13	,	,	PUNCT
gujaf-207	168	14	(	(	PUNCT
gujaf-207	168	15	garanina	garanina	ADJ
gujaf-207	168	16	and	and	CCONJ
gujaf-207	168	17	belova	belova	X
gujaf-207	168	18	,	,	PUNCT
gujaf-207	168	19	2015	2015	NUM
gujaf-207	168	20	)	)	PUNCT
gujaf-207	168	21	discovered	discover	VERB
gujaf-207	168	22	an	an	DET
gujaf-207	168	23	inverse	inverse	NOUN
gujaf-207	168	24	relationship	relationship	NOUN
gujaf-207	168	25	between	between	ADP
gujaf-207	168	26	cash	cash	NOUN
gujaf-207	168	27	conversion	conversion	NOUN
gujaf-207	168	28	cycles	cycle	NOUN
gujaf-207	168	29	and	and	CCONJ
gujaf-207	168	30	return	return	VERB
gujaf-207	168	31	on	on	ADP
gujaf-207	168	32	net	net	ADJ
gujaf-207	168	33	operating	operating	NOUN
gujaf-207	168	34	asset	asset	NOUN
gujaf-207	168	35	(	(	PUNCT
gujaf-207	168	36	rnoa	rnoa	ADJ
gujaf-207	168	37	)	)	PUNCT
gujaf-207	168	38	.	.	PUNCT
gujaf-207	169	1	li	li	PROPN
gujaf-207	169	2	,	,	PUNCT
gujaf-207	169	3	et	et	PROPN
gujaf-207	169	4	al	al	PROPN
gujaf-207	169	5	.	.	PROPN
gujaf-207	169	6	(	(	PUNCT
gujaf-207	169	7	2020	2020	NUM
gujaf-207	169	8	)	)	PUNCT
gujaf-207	169	9	also	also	ADV
gujaf-207	169	10	used	use	VERB
gujaf-207	169	11	15	15	NUM
gujaf-207	169	12	ghanaian	ghanaian	ADJ
gujaf-207	169	13	firms	firm	NOUN
gujaf-207	169	14	and	and	CCONJ
gujaf-207	169	15	discovered	discover	VERB
gujaf-207	169	16	that	that	SCONJ
gujaf-207	169	17	profitability	profitability	NOUN
gujaf-207	169	18	was	be	AUX
gujaf-207	169	19	significantly	significantly	ADV
gujaf-207	169	20	negatively	negatively	ADV
gujaf-207	169	21	impacted	impact	VERB
gujaf-207	169	22	by	by	ADP
gujaf-207	169	23	liquidity	liquidity	NOUN
gujaf-207	169	24	.	.	PUNCT
gujaf-207	170	1	when	when	SCONJ
gujaf-207	170	2	moreso	moreso	NOUN
gujaf-207	170	3	,	,	PUNCT
gujaf-207	170	4	sultana	sultana	NOUN
gujaf-207	170	5	,	,	PUNCT
gujaf-207	170	6	et	et	PROPN
gujaf-207	170	7	al	al	PROPN
gujaf-207	170	8	.	.	PROPN
gujaf-207	170	9	(	(	PUNCT
gujaf-207	170	10	2019	2019	NUM
gujaf-207	170	11	)	)	PUNCT
gujaf-207	170	12	looked	look	VERB
gujaf-207	170	13	at	at	ADP
gujaf-207	170	14	non	non	ADJ
gujaf-207	170	15	-	-	ADJ
gujaf-207	170	16	financial	financial	ADJ
gujaf-207	170	17	enterprises	enterprise	NOUN
gujaf-207	170	18	in	in	ADP
gujaf-207	170	19	pakistan	pakistan	PROPN
gujaf-207	170	20	,	,	PUNCT
gujaf-207	170	21	they	they	PRON
gujaf-207	170	22	found	find	VERB
gujaf-207	170	23	an	an	DET
gujaf-207	170	24	adverse	adverse	ADJ
gujaf-207	170	25	association	association	NOUN
gujaf-207	170	26	between	between	ADP
gujaf-207	170	27	performance	performance	NOUN
gujaf-207	170	28	and	and	CCONJ
gujaf-207	170	29	liquidity	liquidity	NOUN
gujaf-207	170	30	management	management	NOUN
gujaf-207	170	31	.	.	PUNCT
gujaf-207	171	1	alnuaimi	alnuaimi	NOUN
gujaf-207	171	2	and	and	CCONJ
gujaf-207	171	3	nobanee	nobanee	PROPN
gujaf-207	171	4	(	(	PUNCT
gujaf-207	171	5	2020	2020	NUM
gujaf-207	171	6	)	)	PUNCT
gujaf-207	171	7	have	have	AUX
gujaf-207	171	8	noted	note	VERB
gujaf-207	171	9	that	that	SCONJ
gujaf-207	171	10	successful	successful	ADJ
gujaf-207	171	11	working	work	VERB
gujaf-207	171	12	capital	capital	NOUN
gujaf-207	171	13	management	management	NOUN
gujaf-207	171	14	boosts	boost	VERB
gujaf-207	171	15	a	a	DET
gujaf-207	171	16	company	company	NOUN
gujaf-207	171	17	's	's	PART
gujaf-207	171	18	revenue	revenue	NOUN
gujaf-207	171	19	,	,	PUNCT
gujaf-207	171	20	shareholder	shareholder	NOUN
gujaf-207	171	21	dividend	dividend	NOUN
gujaf-207	171	22	rate	rate	NOUN
gujaf-207	171	23	,	,	PUNCT
gujaf-207	171	24	and	and	CCONJ
gujaf-207	171	25	goodwill	goodwill	NOUN
gujaf-207	171	26	.	.	PUNCT
gujaf-207	172	1	deloof	deloof	NOUN
gujaf-207	172	2	(	(	PUNCT
gujaf-207	172	3	2003	2003	NUM
gujaf-207	172	4	)	)	PUNCT
gujaf-207	172	5	observed	observe	VERB
gujaf-207	172	6	that	that	SCONJ
gujaf-207	172	7	by	by	ADP
gujaf-207	172	8	lowering	lower	VERB
gujaf-207	172	9	days	day	NOUN
gujaf-207	172	10	of	of	ADP
gujaf-207	172	11	accounts	account	NOUN
gujaf-207	172	12	receivables	receivables	NOUN
gujaf-207	172	13	and	and	CCONJ
gujaf-207	172	14	inventories	inventory	NOUN
gujaf-207	172	15	,	,	PUNCT
gujaf-207	172	16	corporate	corporate	ADJ
gujaf-207	172	17	profitability	profitability	NOUN
gujaf-207	172	18	can	can	AUX
gujaf-207	172	19	be	be	AUX
gujaf-207	172	20	increased	increase	VERB
gujaf-207	172	21	.	.	PUNCT
gujaf-207	173	1	he	he	PRON
gujaf-207	173	2	investigated	investigate	VERB
gujaf-207	173	3	1,009	1,009	NUM
gujaf-207	173	4	large	large	ADJ
gujaf-207	173	5	belgian	belgian	ADJ
gujaf-207	173	6	enterprises	enterprise	NOUN
gujaf-207	173	7	between	between	ADP
gujaf-207	173	8	1992	1992	NUM
gujaf-207	173	9	and	and	CCONJ
gujaf-207	173	10	1996	1996	NUM
gujaf-207	173	11	.	.	PUNCT
gujaf-207	174	1	additionally	additionally	ADV
gujaf-207	174	2	,	,	PUNCT
gujaf-207	174	3	konak	konak	PROPN
gujaf-207	174	4	and	and	CCONJ
gujaf-207	174	5	guner	guner	NOUN
gujaf-207	174	6	(	(	PUNCT
gujaf-207	174	7	2016	2016	NUM
gujaf-207	174	8	)	)	PUNCT
gujaf-207	174	9	discovered	discover	VERB
gujaf-207	174	10	that	that	SCONJ
gujaf-207	174	11	the	the	DET
gujaf-207	174	12	cash	cash	NOUN
gujaf-207	174	13	conversion	conversion	NOUN
gujaf-207	174	14	cycle	cycle	NOUN
gujaf-207	174	15	and	and	CCONJ
gujaf-207	174	16	short	short	ADJ
gujaf-207	174	17	term	term	NOUN
gujaf-207	174	18	loan	loan	NOUN
gujaf-207	174	19	turnover	turnover	NOUN
gujaf-207	174	20	days	day	NOUN
gujaf-207	174	21	have	have	VERB
gujaf-207	174	22	a	a	DET
gujaf-207	174	23	negative	negative	ADJ
gujaf-207	174	24	impact	impact	NOUN
gujaf-207	174	25	on	on	ADP
gujaf-207	174	26	net	net	ADJ
gujaf-207	174	27	margin	margin	NOUN
gujaf-207	174	28	.	.	PUNCT
gujaf-207	175	1	in	in	ADP
gujaf-207	175	2	other	other	ADJ
gujaf-207	175	3	words	word	NOUN
gujaf-207	175	4	,	,	PUNCT
gujaf-207	175	5	profitability	profitability	NOUN
gujaf-207	175	6	can	can	AUX
gujaf-207	175	7	be	be	AUX
gujaf-207	175	8	raised	raise	VERB
gujaf-207	175	9	by	by	ADP
gujaf-207	175	10	efficient	efficient	ADJ
gujaf-207	175	11	working	working	NOUN
gujaf-207	175	12	capital	capital	NOUN
gujaf-207	175	13	management	management	NOUN
gujaf-207	175	14	.	.	PUNCT
gujaf-207	176	1	similar	similar	ADJ
gujaf-207	176	2	to	to	ADP
gujaf-207	176	3	this	this	PRON
gujaf-207	176	4	,	,	PUNCT
gujaf-207	176	5	singh	singh	PROPN
gujaf-207	176	6	et	et	PROPN
gujaf-207	176	7	al	al	PROPN
gujaf-207	176	8	.	.	PROPN
gujaf-207	177	1	(	(	PUNCT
gujaf-207	177	2	2017	2017	NUM
gujaf-207	177	3	)	)	PUNCT
gujaf-207	177	4	found	find	VERB
gujaf-207	177	5	a	a	DET
gujaf-207	177	6	negative	negative	ADJ
gujaf-207	177	7	correlation	correlation	NOUN
gujaf-207	177	8	between	between	ADP
gujaf-207	177	9	the	the	DET
gujaf-207	177	10	cash	cash	NOUN
gujaf-207	177	11	conversion	conversion	NOUN
gujaf-207	177	12	cycle	cycle	NOUN
gujaf-207	177	13	and	and	CCONJ
gujaf-207	177	14	firm	firm	ADJ
gujaf-207	177	15	profitability	profitability	NOUN
gujaf-207	177	16	and	and	CCONJ
gujaf-207	177	17	proposed	propose	VERB
gujaf-207	177	18	that	that	SCONJ
gujaf-207	177	19	aggressive	aggressive	ADJ
gujaf-207	177	20	working	work	VERB
gujaf-207	177	21	capital	capital	NOUN
gujaf-207	177	22	management	management	NOUN
gujaf-207	177	23	will	will	AUX
gujaf-207	177	24	increase	increase	VERB
gujaf-207	177	25	profitability	profitability	NOUN
gujaf-207	177	26	.	.	PUNCT
gujaf-207	178	1	almeida	almeida	PROPN
gujaf-207	178	2	,	,	PUNCT
gujaf-207	178	3	et	et	PROPN
gujaf-207	178	4	al	al	PROPN
gujaf-207	178	5	.	.	PROPN
gujaf-207	178	6	(	(	PUNCT
gujaf-207	178	7	2004	2004	NUM
gujaf-207	178	8	)	)	PUNCT
gujaf-207	178	9	discovered	discover	VERB
gujaf-207	178	10	that	that	SCONJ
gujaf-207	178	11	firm	firm	ADJ
gujaf-207	178	12	value	value	NOUN
gujaf-207	178	13	and	and	CCONJ
gujaf-207	178	14	performance	performance	NOUN
gujaf-207	178	15	are	be	AUX
gujaf-207	178	16	influenced	influence	VERB
gujaf-207	178	17	by	by	ADP
gujaf-207	178	18	liquidity	liquidity	NOUN
gujaf-207	178	19	management	management	NOUN
gujaf-207	178	20	through	through	ADP
gujaf-207	178	21	access	access	NOUN
gujaf-207	178	22	to	to	ADP
gujaf-207	178	23	finance	finance	NOUN
gujaf-207	178	24	.	.	PUNCT
gujaf-207	179	1	the	the	DET
gujaf-207	179	2	cash	cash	NOUN
gujaf-207	179	3	conversion	conversion	NOUN
gujaf-207	179	4	cycle	cycle	NOUN
gujaf-207	179	5	of	of	ADP
gujaf-207	179	6	non	non	ADJ
gujaf-207	179	7	-	-	ADJ
gujaf-207	179	8	state	state	NOUN
gujaf-207	179	9	-	-	PUNCT
gujaf-207	179	10	owned	own	VERB
gujaf-207	179	11	businesses	business	NOUN
gujaf-207	179	12	has	have	VERB
gujaf-207	179	13	a	a	DET
gujaf-207	179	14	large	large	ADJ
gujaf-207	179	15	negative	negative	ADJ
gujaf-207	179	16	influence	influence	NOUN
gujaf-207	179	17	on	on	ADP
gujaf-207	179	18	profitability	profitability	NOUN
gujaf-207	179	19	,	,	PUNCT
gujaf-207	179	20	but	but	CCONJ
gujaf-207	179	21	not	not	PART
gujaf-207	179	22	significantly	significantly	ADV
gujaf-207	179	23	for	for	ADP
gujaf-207	179	24	state	state	NOUN
gujaf-207	179	25	owned	own	VERB
gujaf-207	179	26	businesses	business	NOUN
gujaf-207	179	27	,	,	PUNCT
gujaf-207	179	28	(	(	PUNCT
gujaf-207	179	29	ren	ren	PROPN
gujaf-207	179	30	,	,	PUNCT
gujaf-207	179	31	et	et	PROPN
gujaf-207	179	32	al	al	PROPN
gujaf-207	179	33	.	.	PROPN
gujaf-207	179	34	,	,	PUNCT
gujaf-207	179	35	2019	2019	NUM
gujaf-207	179	36	)	)	PUNCT
gujaf-207	179	37	in	in	ADP
gujaf-207	179	38	analysis	analysis	NOUN
gujaf-207	179	39	of	of	ADP
gujaf-207	179	40	chinese	chinese	ADJ
gujaf-207	179	41	companies	company	NOUN
gujaf-207	179	42	.	.	PUNCT
gujaf-207	180	1	it	it	PRON
gujaf-207	180	2	has	have	AUX
gujaf-207	180	3	been	be	AUX
gujaf-207	180	4	proven	prove	VERB
gujaf-207	180	5	that	that	SCONJ
gujaf-207	180	6	a	a	DET
gujaf-207	180	7	company	company	NOUN
gujaf-207	180	8	's	's	PART
gujaf-207	180	9	ownership	ownership	NOUN
gujaf-207	180	10	structure	structure	NOUN
gujaf-207	180	11	affects	affect	VERB
gujaf-207	180	12	how	how	SCONJ
gujaf-207	180	13	well	well	ADV
gujaf-207	180	14	its	its	PRON
gujaf-207	180	15	working	work	VERB
gujaf-207	180	16	capital	capital	NOUN
gujaf-207	180	17	is	be	AUX
gujaf-207	180	18	managed	manage	VERB
gujaf-207	180	19	.	.	PUNCT
gujaf-207	181	1	the	the	DET
gujaf-207	181	2	inverse	inverse	NOUN
gujaf-207	181	3	relationship	relationship	NOUN
gujaf-207	181	4	between	between	ADP
gujaf-207	181	5	share	share	NOUN
gujaf-207	181	6	price	price	NOUN
gujaf-207	181	7	and	and	CCONJ
gujaf-207	181	8	financial	financial	ADJ
gujaf-207	181	9	constraints	constraint	NOUN
gujaf-207	181	10	might	might	AUX
gujaf-207	181	11	be	be	AUX
gujaf-207	181	12	weakened	weaken	VERB
gujaf-207	181	13	by	by	ADP
gujaf-207	181	14	liquidity	liquidity	NOUN
gujaf-207	181	15	(	(	PUNCT
gujaf-207	181	16	dhole	dhole	PROPN
gujaf-207	181	17	et	et	PROPN
gujaf-207	181	18	al	al	PROPN
gujaf-207	181	19	.	.	PROPN
gujaf-207	181	20	,	,	PUNCT
gujaf-207	181	21	2019	2019	NUM
gujaf-207	181	22	)	)	PUNCT
gujaf-207	181	23	which	which	PRON
gujaf-207	181	24	indicated	indicate	VERB
gujaf-207	181	25	that	that	SCONJ
gujaf-207	181	26	effective	effective	ADJ
gujaf-207	181	27	working	work	VERB
gujaf-207	181	28	capital	capital	NOUN
gujaf-207	181	29	management	management	NOUN
gujaf-207	181	30	has	have	VERB
gujaf-207	181	31	correlations	correlation	NOUN
gujaf-207	181	32	with	with	ADP
gujaf-207	181	33	financial	financial	ADJ
gujaf-207	181	34	constraints	constraint	NOUN
gujaf-207	181	35	of	of	ADP
gujaf-207	181	36	australian	australian	ADJ
gujaf-207	181	37	enterprises	enterprise	NOUN
gujaf-207	181	38	.	.	PUNCT
gujaf-207	182	1	this	this	PRON
gujaf-207	182	2	indicates	indicate	VERB
gujaf-207	182	3	that	that	SCONJ
gujaf-207	182	4	companies	company	NOUN
gujaf-207	182	5	with	with	ADP
gujaf-207	182	6	effective	effective	ADJ
gujaf-207	182	7	working	work	VERB
gujaf-207	182	8	capital	capital	NOUN
gujaf-207	182	9	management	management	NOUN
gujaf-207	182	10	have	have	VERB
gujaf-207	182	11	better	well	ADJ
gujaf-207	182	12	market	market	NOUN
gujaf-207	182	13	values	value	NOUN
gujaf-207	182	14	.	.	PUNCT
gujaf-207	183	1	the	the	DET
gujaf-207	183	2	impact	impact	NOUN
gujaf-207	183	3	of	of	ADP
gujaf-207	183	4	various	various	ADJ
gujaf-207	183	5	working	work	VERB
gujaf-207	183	6	capital	capital	NOUN
gujaf-207	183	7	management	management	NOUN
gujaf-207	183	8	components	component	NOUN
gujaf-207	183	9	on	on	ADP
gujaf-207	183	10	firm	firm	ADJ
gujaf-207	183	11	performance	performance	NOUN
gujaf-207	183	12	was	be	AUX
gujaf-207	183	13	varied	varied	ADJ
gujaf-207	183	14	,	,	PUNCT
gujaf-207	183	15	according	accord	VERB
gujaf-207	183	16	to	to	ADP
gujaf-207	183	17	assey	assey	PROPN
gujaf-207	183	18	et	et	PROPN
gujaf-207	183	19	al	al	PROPN
gujaf-207	183	20	.	.	PROPN
gujaf-207	184	1	(	(	PUNCT
gujaf-207	184	2	2020	2020	NUM
gujaf-207	184	3	)	)	PUNCT
gujaf-207	184	4	.	.	PUNCT
gujaf-207	185	1	they	they	PRON
gujaf-207	185	2	claimed	claim	VERB
gujaf-207	185	3	that	that	SCONJ
gujaf-207	185	4	bettering	better	VERB
gujaf-207	185	5	the	the	DET
gujaf-207	185	6	firms	firm	NOUN
gujaf-207	185	7	'	'	PART
gujaf-207	185	8	financial	financial	ADJ
gujaf-207	185	9	performance	performance	NOUN
gujaf-207	185	10	involved	involve	VERB
gujaf-207	185	11	raising	raise	VERB
gujaf-207	185	12	the	the	DET
gujaf-207	185	13	gusau	gusau	ADJ
gujaf-207	185	14	journal	journal	NOUN
gujaf-207	185	15	of	of	ADP
gujaf-207	185	16	accounting	accounting	NOUN
gujaf-207	185	17	and	and	CCONJ
gujaf-207	185	18	finance	finance	NOUN
gujaf-207	185	19	,	,	PUNCT
gujaf-207	185	20	vol	vol	NOUN
gujaf-207	185	21	.	.	PROPN
gujaf-207	185	22	4	4	NUM
gujaf-207	185	23	,	,	PUNCT
gujaf-207	185	24	issue	issue	NOUN
gujaf-207	185	25	1	1	NUM
gujaf-207	185	26	,	,	PUNCT
gujaf-207	185	27	april	april	PROPN
gujaf-207	185	28	,	,	PUNCT
gujaf-207	185	29	2023	2023	NUM
gujaf-207	185	30	60	60	NUM
gujaf-207	185	31	inventory	inventory	NOUN
gujaf-207	185	32	days	day	NOUN
gujaf-207	185	33	and	and	CCONJ
gujaf-207	185	34	paying	pay	VERB
gujaf-207	185	35	period	period	NOUN
gujaf-207	185	36	while	while	SCONJ
gujaf-207	185	37	lowering	lower	VERB
gujaf-207	185	38	the	the	DET
gujaf-207	185	39	receivable	receivable	ADJ
gujaf-207	185	40	periods	period	NOUN
gujaf-207	185	41	.	.	PUNCT
gujaf-207	186	1	according	accord	VERB
gujaf-207	186	2	to	to	ADP
gujaf-207	186	3	(	(	PUNCT
gujaf-207	186	4	dioha	dioha	PROPN
gujaf-207	186	5	,	,	PUNCT
gujaf-207	186	6	et	et	PROPN
gujaf-207	186	7	al	al	PROPN
gujaf-207	186	8	.	.	PROPN
gujaf-207	186	9	,	,	PUNCT
gujaf-207	186	10	2018	2018	NUM
gujaf-207	186	11	)	)	PUNCT
gujaf-207	186	12	,	,	PUNCT
gujaf-207	186	13	debt	debt	NOUN
gujaf-207	186	14	,	,	PUNCT
gujaf-207	186	15	growth	growth	NOUN
gujaf-207	186	16	,	,	PUNCT
gujaf-207	186	17	and	and	CCONJ
gujaf-207	186	18	firm	firm	ADJ
gujaf-207	186	19	size	size	NOUN
gujaf-207	186	20	had	have	VERB
gujaf-207	186	21	a	a	DET
gujaf-207	186	22	substantial	substantial	ADJ
gujaf-207	186	23	impact	impact	NOUN
gujaf-207	186	24	on	on	ADP
gujaf-207	186	25	profitability	profitability	NOUN
gujaf-207	186	26	but	but	CCONJ
gujaf-207	186	27	firm	firm	ADJ
gujaf-207	186	28	age	age	NOUN
gujaf-207	186	29	and	and	CCONJ
gujaf-207	186	30	liquidity	liquidity	NOUN
gujaf-207	186	31	did	do	VERB
gujaf-207	186	32	not	not	PART
gujaf-207	186	33	.	.	PUNCT
gujaf-207	187	1	in	in	ADP
gujaf-207	187	2	a	a	DET
gujaf-207	187	3	survey	survey	NOUN
gujaf-207	187	4	of	of	ADP
gujaf-207	187	5	malayan	malayan	PROPN
gujaf-207	187	6	businesses	business	NOUN
gujaf-207	187	7	,	,	PUNCT
gujaf-207	187	8	kokodey	kokodey	PROPN
gujaf-207	187	9	et	et	PROPN
gujaf-207	187	10	al	al	PROPN
gujaf-207	187	11	.	.	PROPN
gujaf-207	188	1	(	(	PUNCT
gujaf-207	188	2	2020	2020	NUM
gujaf-207	188	3	)	)	PUNCT
gujaf-207	188	4	discovered	discover	VERB
gujaf-207	188	5	that	that	SCONJ
gujaf-207	188	6	investing	invest	VERB
gujaf-207	188	7	in	in	ADP
gujaf-207	188	8	working	work	VERB
gujaf-207	188	9	capital	capital	NOUN
gujaf-207	188	10	lowers	lower	VERB
gujaf-207	188	11	firm	firm	ADJ
gujaf-207	188	12	value	value	NOUN
gujaf-207	188	13	.	.	PUNCT
gujaf-207	189	1	according	accord	VERB
gujaf-207	189	2	to	to	ADP
gujaf-207	189	3	boisjoly	boisjoly	PROPN
gujaf-207	189	4	et	et	PROPN
gujaf-207	189	5	al	al	PROPN
gujaf-207	189	6	.	.	PROPN
gujaf-207	190	1	(	(	PUNCT
gujaf-207	190	2	2020	2020	NUM
gujaf-207	190	3	)	)	PUNCT
gujaf-207	190	4	,	,	PUNCT
gujaf-207	190	5	elements	element	NOUN
gujaf-207	190	6	like	like	ADP
gujaf-207	190	7	working	work	VERB
gujaf-207	190	8	capital	capital	NOUN
gujaf-207	190	9	management	management	NOUN
gujaf-207	190	10	techniques	technique	NOUN
gujaf-207	190	11	help	help	VERB
gujaf-207	190	12	a	a	DET
gujaf-207	190	13	corporation	corporation	NOUN
gujaf-207	190	14	both	both	CCONJ
gujaf-207	190	15	internally	internally	ADV
gujaf-207	190	16	(	(	PUNCT
gujaf-207	190	17	via	via	ADP
gujaf-207	190	18	performance	performance	NOUN
gujaf-207	190	19	)	)	PUNCT
gujaf-207	190	20	and	and	CCONJ
gujaf-207	190	21	externally	externally	ADV
gujaf-207	190	22	(	(	PUNCT
gujaf-207	190	23	through	through	ADP
gujaf-207	190	24	capital	capital	NOUN
gujaf-207	190	25	gains	gain	NOUN
gujaf-207	190	26	)	)	PUNCT
gujaf-207	190	27	.	.	PUNCT
gujaf-207	191	1	additionally	additionally	ADV
gujaf-207	191	2	,	,	PUNCT
gujaf-207	191	3	working	work	VERB
gujaf-207	191	4	capital	capital	NOUN
gujaf-207	191	5	management	management	NOUN
gujaf-207	191	6	differs	differ	VERB
gujaf-207	191	7	between	between	ADP
gujaf-207	191	8	sectors	sector	NOUN
gujaf-207	191	9	and	and	CCONJ
gujaf-207	191	10	firms	firm	NOUN
gujaf-207	191	11	.	.	PUNCT
gujaf-207	192	1	further	far	ADV
gujaf-207	192	2	,	,	PUNCT
gujaf-207	192	3	islam	islam	PROPN
gujaf-207	192	4	et	et	PROPN
gujaf-207	192	5	al	al	PROPN
gujaf-207	192	6	.	.	PROPN
gujaf-207	193	1	(	(	PUNCT
gujaf-207	193	2	2018	2018	NUM
gujaf-207	193	3	)	)	PUNCT
gujaf-207	193	4	discovered	discover	VERB
gujaf-207	193	5	a	a	DET
gujaf-207	193	6	mixed	mixed	ADJ
gujaf-207	193	7	link	link	NOUN
gujaf-207	193	8	between	between	ADP
gujaf-207	193	9	working	work	VERB
gujaf-207	193	10	capital	capital	NOUN
gujaf-207	193	11	or	or	CCONJ
gujaf-207	193	12	liquidity	liquidity	NOUN
gujaf-207	193	13	components	component	NOUN
gujaf-207	193	14	and	and	CCONJ
gujaf-207	193	15	profitability	profitability	NOUN
gujaf-207	193	16	.	.	PUNCT
gujaf-207	194	1	particularly	particularly	ADV
gujaf-207	194	2	,	,	PUNCT
gujaf-207	194	3	it	it	PRON
gujaf-207	194	4	was	be	AUX
gujaf-207	194	5	shown	show	VERB
gujaf-207	194	6	that	that	SCONJ
gujaf-207	194	7	the	the	DET
gujaf-207	194	8	current	current	ADJ
gujaf-207	194	9	ratio	ratio	NOUN
gujaf-207	194	10	and	and	CCONJ
gujaf-207	194	11	recievables	recievable	NOUN
gujaf-207	194	12	had	have	VERB
gujaf-207	194	13	a	a	DET
gujaf-207	194	14	considerable	considerable	ADJ
gujaf-207	194	15	positive	positive	ADJ
gujaf-207	194	16	and	and	CCONJ
gujaf-207	194	17	negative	negative	ADJ
gujaf-207	194	18	impact	impact	NOUN
gujaf-207	194	19	on	on	ADP
gujaf-207	194	20	profitability	profitability	NOUN
gujaf-207	194	21	.	.	PUNCT
gujaf-207	195	1	amir	amir	PROPN
gujaf-207	195	2	sharif	sharif	PROPN
gujaf-207	195	3	(	(	PUNCT
gujaf-207	195	4	2018	2018	NUM
gujaf-207	195	5	)	)	PUNCT
gujaf-207	195	6	also	also	ADV
gujaf-207	195	7	found	find	VERB
gujaf-207	195	8	mixed	mixed	ADJ
gujaf-207	195	9	links	link	NOUN
gujaf-207	195	10	between	between	ADP
gujaf-207	195	11	liquidity	liquidity	NOUN
gujaf-207	195	12	and	and	CCONJ
gujaf-207	195	13	performance	performance	NOUN
gujaf-207	195	14	of	of	ADP
gujaf-207	195	15	firms	firm	NOUN
gujaf-207	195	16	.	.	PUNCT
gujaf-207	196	1	a	a	DET
gujaf-207	196	2	positive	positive	ADJ
gujaf-207	196	3	correlation	correlation	NOUN
gujaf-207	196	4	between	between	ADP
gujaf-207	196	5	fixed	fix	VERB
gujaf-207	196	6	asset	asset	NOUN
gujaf-207	196	7	turnover	turnover	NOUN
gujaf-207	196	8	,	,	PUNCT
gujaf-207	196	9	cash	cash	NOUN
gujaf-207	196	10	conversion	conversion	NOUN
gujaf-207	196	11	cycle	cycle	NOUN
gujaf-207	196	12	,	,	PUNCT
gujaf-207	196	13	day	day	NOUN
gujaf-207	196	14	’s	’s	PART
gujaf-207	196	15	sales	sale	NOUN
gujaf-207	196	16	outstanding	outstanding	ADJ
gujaf-207	196	17	,	,	PUNCT
gujaf-207	196	18	inventory	inventory	NOUN
gujaf-207	196	19	turnover	turnover	NOUN
gujaf-207	196	20	period	period	NOUN
gujaf-207	196	21	,	,	PUNCT
gujaf-207	196	22	sponsor	sponsor	NOUN
gujaf-207	196	23	shareholding	shareholding	NOUN
gujaf-207	196	24	,	,	PUNCT
gujaf-207	196	25	total	total	ADJ
gujaf-207	196	26	assets	asset	NOUN
gujaf-207	196	27	,	,	PUNCT
gujaf-207	196	28	and	and	CCONJ
gujaf-207	196	29	performance	performance	NOUN
gujaf-207	196	30	was	be	AUX
gujaf-207	196	31	found	find	VERB
gujaf-207	196	32	by	by	ADP
gujaf-207	196	33	(	(	PUNCT
gujaf-207	196	34	khan	khan	PROPN
gujaf-207	196	35	,	,	PUNCT
gujaf-207	196	36	et	et	PROPN
gujaf-207	196	37	al	al	PROPN
gujaf-207	196	38	.	.	PROPN
gujaf-207	196	39	,	,	PUNCT
gujaf-207	196	40	2020	2020	NUM
gujaf-207	196	41	)	)	PUNCT
gujaf-207	196	42	.	.	PUNCT
gujaf-207	197	1	also	also	ADV
gujaf-207	197	2	,	,	PUNCT
gujaf-207	197	3	82	82	NUM
gujaf-207	197	4	pharmaceutical	pharmaceutical	ADJ
gujaf-207	197	5	companies	company	NOUN
gujaf-207	197	6	in	in	ADP
gujaf-207	197	7	india	india	PROPN
gujaf-207	197	8	were	be	AUX
gujaf-207	197	9	surveyed	survey	VERB
gujaf-207	197	10	by	by	ADP
gujaf-207	197	11	yameen	yameen	PROPN
gujaf-207	197	12	et	et	PROPN
gujaf-207	197	13	al	al	PROPN
gujaf-207	197	14	.	.	PROPN
gujaf-207	198	1	(	(	PUNCT
gujaf-207	198	2	2019	2019	NUM
gujaf-207	198	3	)	)	PUNCT
gujaf-207	198	4	,	,	PUNCT
gujaf-207	198	5	who	who	PRON
gujaf-207	198	6	found	find	VERB
gujaf-207	198	7	that	that	SCONJ
gujaf-207	198	8	the	the	DET
gujaf-207	198	9	current	current	ADJ
gujaf-207	198	10	liquidity	liquidity	NOUN
gujaf-207	198	11	ratio	ratio	NOUN
gujaf-207	198	12	and	and	CCONJ
gujaf-207	198	13	quick	quick	ADJ
gujaf-207	198	14	ratio	ratio	NOUN
gujaf-207	198	15	have	have	VERB
gujaf-207	198	16	a	a	DET
gujaf-207	198	17	favourable	favourable	ADJ
gujaf-207	198	18	and	and	CCONJ
gujaf-207	198	19	significant	significant	ADJ
gujaf-207	198	20	impact	impact	NOUN
gujaf-207	198	21	on	on	ADP
gujaf-207	198	22	the	the	DET
gujaf-207	198	23	performance	performance	NOUN
gujaf-207	198	24	.	.	PUNCT
gujaf-207	199	1	another	another	DET
gujaf-207	199	2	study	study	NOUN
gujaf-207	199	3	conducted	conduct	VERB
gujaf-207	199	4	in	in	ADP
gujaf-207	199	5	india	india	PROPN
gujaf-207	199	6	demonstrates	demonstrate	VERB
gujaf-207	199	7	that	that	SCONJ
gujaf-207	199	8	a	a	DET
gujaf-207	199	9	manufacturing	manufacture	VERB
gujaf-207	199	10	company	company	NOUN
gujaf-207	199	11	's	's	PART
gujaf-207	199	12	liquidity	liquidity	NOUN
gujaf-207	199	13	,	,	PUNCT
gujaf-207	199	14	profitability	profitability	NOUN
gujaf-207	199	15	,	,	PUNCT
gujaf-207	199	16	and	and	CCONJ
gujaf-207	199	17	solvency	solvency	NOUN
gujaf-207	199	18	were	be	AUX
gujaf-207	199	19	good	good	ADJ
gujaf-207	199	20	(	(	PUNCT
gujaf-207	199	21	maheswari	maheswari	PROPN
gujaf-207	199	22	,	,	PUNCT
gujaf-207	199	23	2015	2015	NUM
gujaf-207	199	24	)	)	PUNCT
gujaf-207	199	25	.	.	PUNCT
gujaf-207	200	1	further	far	ADV
gujaf-207	200	2	,	,	PUNCT
gujaf-207	200	3	marozva	marozva	NOUN
gujaf-207	200	4	(	(	PUNCT
gujaf-207	200	5	2015	2015	NUM
gujaf-207	200	6	)	)	PUNCT
gujaf-207	200	7	analyzed	analyze	VERB
gujaf-207	200	8	south	south	ADJ
gujaf-207	200	9	african	african	ADJ
gujaf-207	200	10	banks	bank	NOUN
gujaf-207	200	11	and	and	CCONJ
gujaf-207	200	12	discovered	discover	VERB
gujaf-207	200	13	significant	significant	ADJ
gujaf-207	200	14	negative	negative	ADJ
gujaf-207	200	15	nexus	nexus	NOUN
gujaf-207	200	16	between	between	ADP
gujaf-207	200	17	the	the	DET
gujaf-207	200	18	liquidity	liquidity	NOUN
gujaf-207	200	19	and	and	CCONJ
gujaf-207	200	20	performance	performance	NOUN
gujaf-207	200	21	.	.	PUNCT
gujaf-207	201	1	even	even	ADV
gujaf-207	201	2	though	though	SCONJ
gujaf-207	201	3	net	net	ADJ
gujaf-207	201	4	interest	interest	NOUN
gujaf-207	201	5	margin	margin	NOUN
gujaf-207	201	6	was	be	AUX
gujaf-207	201	7	used	use	VERB
gujaf-207	201	8	as	as	ADP
gujaf-207	201	9	a	a	DET
gujaf-207	201	10	proxy	proxy	NOUN
gujaf-207	201	11	of	of	ADP
gujaf-207	201	12	profitability	profitability	NOUN
gujaf-207	201	13	which	which	PRON
gujaf-207	201	14	is	be	AUX
gujaf-207	201	15	a	a	DET
gujaf-207	201	16	weak	weak	ADJ
gujaf-207	201	17	measure	measure	NOUN
gujaf-207	201	18	.	.	PUNCT
gujaf-207	202	1	similarly	similarly	ADV
gujaf-207	202	2	,	,	PUNCT
gujaf-207	202	3	obi	obi	PROPN
gujaf-207	202	4	et	et	PROPN
gujaf-207	202	5	al	al	PROPN
gujaf-207	202	6	.	.	PROPN
gujaf-207	203	1	(	(	PUNCT
gujaf-207	203	2	2017	2017	NUM
gujaf-207	203	3	)	)	PUNCT
gujaf-207	203	4	conducted	conduct	VERB
gujaf-207	203	5	an	an	DET
gujaf-207	203	6	analysis	analysis	NOUN
gujaf-207	203	7	of	of	ADP
gujaf-207	203	8	the	the	DET
gujaf-207	203	9	relationship	relationship	NOUN
gujaf-207	203	10	between	between	ADP
gujaf-207	203	11	liquidity	liquidity	NOUN
gujaf-207	203	12	and	and	CCONJ
gujaf-207	203	13	the	the	DET
gujaf-207	203	14	performance	performance	NOUN
gujaf-207	203	15	of	of	ADP
gujaf-207	203	16	dmbs	dmb	NOUN
gujaf-207	203	17	in	in	ADP
gujaf-207	203	18	nigeria	nigeria	PROPN
gujaf-207	203	19	and	and	CCONJ
gujaf-207	203	20	discovered	discover	VERB
gujaf-207	203	21	that	that	SCONJ
gujaf-207	203	22	both	both	CCONJ
gujaf-207	203	23	short	short	ADJ
gujaf-207	203	24	and	and	CCONJ
gujaf-207	203	25	long	long	ADJ
gujaf-207	203	26	-	-	PUNCT
gujaf-207	203	27	term	term	NOUN
gujaf-207	203	28	profitability	profitability	NOUN
gujaf-207	203	29	are	be	AUX
gujaf-207	203	30	not	not	PART
gujaf-207	203	31	significantly	significantly	ADV
gujaf-207	203	32	correlated	correlate	VERB
gujaf-207	203	33	with	with	ADP
gujaf-207	203	34	liquidity	liquidity	NOUN
gujaf-207	203	35	methods	method	NOUN
gujaf-207	203	36	.	.	PUNCT
gujaf-207	204	1	according	accord	VERB
gujaf-207	204	2	to	to	ADP
gujaf-207	204	3	patjoshi	patjoshi	NOUN
gujaf-207	204	4	(	(	PUNCT
gujaf-207	204	5	2016	2016	NUM
gujaf-207	204	6	)	)	PUNCT
gujaf-207	204	7	,	,	PUNCT
gujaf-207	204	8	profitability	profitability	NOUN
gujaf-207	204	9	(	(	PUNCT
gujaf-207	204	10	operating	operate	VERB
gujaf-207	204	11	profit	profit	NOUN
gujaf-207	204	12	margin	margin	NOUN
gujaf-207	204	13	,	,	PUNCT
gujaf-207	204	14	net	net	ADJ
gujaf-207	204	15	profit	profit	NOUN
gujaf-207	204	16	margin	margin	NOUN
gujaf-207	204	17	,	,	PUNCT
gujaf-207	204	18	return	return	VERB
gujaf-207	204	19	on	on	ADP
gujaf-207	204	20	total	total	ADJ
gujaf-207	204	21	asset	asset	NOUN
gujaf-207	204	22	,	,	PUNCT
gujaf-207	204	23	and	and	CCONJ
gujaf-207	204	24	return	return	VERB
gujaf-207	204	25	on	on	ADP
gujaf-207	204	26	investment	investment	NOUN
gujaf-207	204	27	)	)	PUNCT
gujaf-207	204	28	and	and	CCONJ
gujaf-207	204	29	liquidity	liquidity	NOUN
gujaf-207	204	30	(	(	PUNCT
gujaf-207	204	31	measured	measure	VERB
gujaf-207	204	32	by	by	ADP
gujaf-207	204	33	the	the	DET
gujaf-207	204	34	current	current	ADJ
gujaf-207	204	35	ratio	ratio	NOUN
gujaf-207	204	36	,	,	PUNCT
gujaf-207	204	37	liquid	liquid	ADJ
gujaf-207	204	38	ratio	ratio	NOUN
gujaf-207	204	39	,	,	PUNCT
gujaf-207	204	40	and	and	CCONJ
gujaf-207	204	41	inventory	inventory	NOUN
gujaf-207	204	42	turnover	turnover	NOUN
gujaf-207	204	43	ratio	ratio	NOUN
gujaf-207	204	44	)	)	PUNCT
gujaf-207	204	45	all	all	PRON
gujaf-207	204	46	have	have	VERB
gujaf-207	204	47	a	a	DET
gujaf-207	204	48	substantial	substantial	ADJ
gujaf-207	204	49	impact	impact	NOUN
gujaf-207	204	50	on	on	ADP
gujaf-207	204	51	performance	performance	NOUN
gujaf-207	204	52	.	.	PUNCT
gujaf-207	205	1	a	a	DET
gujaf-207	205	2	significant	significant	ADJ
gujaf-207	205	3	positive	positive	ADJ
gujaf-207	205	4	association	association	NOUN
gujaf-207	205	5	between	between	ADP
gujaf-207	205	6	liquidity	liquidity	NOUN
gujaf-207	205	7	and	and	CCONJ
gujaf-207	205	8	profitability	profitability	NOUN
gujaf-207	205	9	was	be	AUX
gujaf-207	205	10	also	also	ADV
gujaf-207	205	11	discovered	discover	VERB
gujaf-207	205	12	by	by	ADP
gujaf-207	205	13	njure	njure	NOUN
gujaf-207	205	14	(	(	PUNCT
gujaf-207	205	15	2014	2014	NUM
gujaf-207	205	16	)	)	PUNCT
gujaf-207	205	17	among	among	ADP
gujaf-207	205	18	kenya	kenya	PROPN
gujaf-207	205	19	's	's	PART
gujaf-207	205	20	listed	list	VERB
gujaf-207	205	21	nonfinancial	nonfinancial	ADJ
gujaf-207	205	22	companies	company	NOUN
gujaf-207	205	23	.	.	PUNCT
gujaf-207	206	1	also	also	ADV
gujaf-207	206	2	,	,	PUNCT
gujaf-207	206	3	some	some	DET
gujaf-207	206	4	proxies	proxy	NOUN
gujaf-207	206	5	of	of	ADP
gujaf-207	206	6	liquidity	liquidity	NOUN
gujaf-207	206	7	established	establish	VERB
gujaf-207	206	8	mixed	mixed	ADJ
gujaf-207	206	9	relationships	relationship	NOUN
gujaf-207	206	10	.	.	PUNCT
gujaf-207	207	1	in	in	ADP
gujaf-207	207	2	light	light	NOUN
gujaf-207	207	3	of	of	ADP
gujaf-207	207	4	the	the	DET
gujaf-207	207	5	above	above	ADJ
gujaf-207	207	6	,	,	PUNCT
gujaf-207	207	7	most	most	ADJ
gujaf-207	207	8	of	of	ADP
gujaf-207	207	9	the	the	DET
gujaf-207	207	10	existing	exist	VERB
gujaf-207	207	11	literature	literature	NOUN
gujaf-207	207	12	established	establish	VERB
gujaf-207	207	13	positive	positive	ADJ
gujaf-207	207	14	relationships	relationship	NOUN
gujaf-207	207	15	,	,	PUNCT
gujaf-207	207	16	very	very	ADV
gujaf-207	207	17	few	few	ADJ
gujaf-207	207	18	found	find	VERB
gujaf-207	207	19	negative	negative	ADJ
gujaf-207	207	20	and	and	CCONJ
gujaf-207	207	21	mixed	mixed	ADJ
gujaf-207	207	22	links	link	NOUN
gujaf-207	207	23	.	.	PUNCT
gujaf-207	208	1	additionally	additionally	ADV
gujaf-207	208	2	,	,	PUNCT
gujaf-207	208	3	the	the	DET
gujaf-207	208	4	researcher	researcher	NOUN
gujaf-207	208	5	has	have	AUX
gujaf-207	208	6	determined	determine	VERB
gujaf-207	208	7	that	that	SCONJ
gujaf-207	208	8	it	it	PRON
gujaf-207	208	9	is	be	AUX
gujaf-207	208	10	necessary	necessary	ADJ
gujaf-207	208	11	to	to	PART
gujaf-207	208	12	investigate	investigate	VERB
gujaf-207	208	13	the	the	DET
gujaf-207	208	14	impact	impact	NOUN
gujaf-207	208	15	of	of	ADP
gujaf-207	208	16	liquidity	liquidity	NOUN
gujaf-207	208	17	risk	risk	NOUN
gujaf-207	208	18	on	on	ADP
gujaf-207	208	19	the	the	DET
gujaf-207	208	20	financial	financial	ADJ
gujaf-207	208	21	performance	performance	NOUN
gujaf-207	208	22	of	of	ADP
gujaf-207	208	23	listed	list	VERB
gujaf-207	208	24	non	non	ADJ
gujaf-207	208	25	-	-	ADJ
gujaf-207	208	26	financial	financial	ADJ
gujaf-207	208	27	firms	firm	NOUN
gujaf-207	208	28	in	in	ADP
gujaf-207	208	29	nigeria	nigeria	PROPN
gujaf-207	208	30	due	due	ADP
gujaf-207	208	31	to	to	ADP
gujaf-207	208	32	the	the	DET
gujaf-207	208	33	gusau	gusau	ADJ
gujaf-207	208	34	journal	journal	NOUN
gujaf-207	208	35	of	of	ADP
gujaf-207	208	36	accounting	accounting	NOUN
gujaf-207	208	37	and	and	CCONJ
gujaf-207	208	38	finance	finance	NOUN
gujaf-207	208	39	,	,	PUNCT
gujaf-207	208	40	vol	vol	NOUN
gujaf-207	208	41	.	.	PROPN
gujaf-207	208	42	4	4	NUM
gujaf-207	208	43	,	,	PUNCT
gujaf-207	208	44	issue	issue	NOUN
gujaf-207	208	45	1	1	NUM
gujaf-207	208	46	,	,	PUNCT
gujaf-207	208	47	april	april	PROPN
gujaf-207	208	48	,	,	PUNCT
gujaf-207	208	49	2023	2023	NUM
gujaf-207	208	50	61	61	NUM
gujaf-207	208	51	inconsistent	inconsistent	ADJ
gujaf-207	208	52	findings	finding	NOUN
gujaf-207	208	53	of	of	ADP
gujaf-207	208	54	earlier	early	ADJ
gujaf-207	208	55	studies	study	NOUN
gujaf-207	208	56	.	.	PUNCT
gujaf-207	209	1	in	in	ADP
gujaf-207	209	2	line	line	NOUN
gujaf-207	209	3	with	with	ADP
gujaf-207	209	4	the	the	DET
gujaf-207	209	5	above	above	ADJ
gujaf-207	209	6	arguments	argument	NOUN
gujaf-207	209	7	and	and	CCONJ
gujaf-207	209	8	previous	previous	ADJ
gujaf-207	209	9	empirical	empirical	ADJ
gujaf-207	209	10	findings	finding	NOUN
gujaf-207	209	11	,	,	PUNCT
gujaf-207	209	12	this	this	DET
gujaf-207	209	13	study	study	NOUN
gujaf-207	209	14	has	have	AUX
gujaf-207	209	15	establish	establish	VERB
gujaf-207	209	16	the	the	DET
gujaf-207	209	17	following	following	ADJ
gujaf-207	209	18	hypotheses	hypothesis	NOUN
gujaf-207	209	19	:	:	PUNCT
gujaf-207	209	20	h1	h1	NOUN
gujaf-207	209	21	:	:	PUNCT
gujaf-207	209	22	liquidity	liquidity	NOUN
gujaf-207	209	23	risk	risk	NOUN
gujaf-207	209	24	(	(	PUNCT
gujaf-207	209	25	sd	sd	NOUN
gujaf-207	209	26	of	of	ADP
gujaf-207	209	27	quick	quick	ADJ
gujaf-207	209	28	ratio	ratio	NOUN
gujaf-207	209	29	)	)	PUNCT
gujaf-207	209	30	has	have	AUX
gujaf-207	209	31	no	no	DET
gujaf-207	209	32	significant	significant	ADJ
gujaf-207	209	33	effect	effect	NOUN
gujaf-207	209	34	on	on	ADP
gujaf-207	209	35	performance	performance	NOUN
gujaf-207	209	36	of	of	ADP
gujaf-207	209	37	non	non	ADJ
gujaf-207	209	38	-	-	ADJ
gujaf-207	209	39	financial	financial	ADJ
gujaf-207	209	40	firms	firm	NOUN
gujaf-207	209	41	in	in	ADP
gujaf-207	209	42	nigeria	nigeria	PROPN
gujaf-207	209	43	.	.	PUNCT
gujaf-207	210	1	h2	h2	PROPN
gujaf-207	210	2	:	:	PUNCT
gujaf-207	210	3	liquidity	liquidity	NOUN
gujaf-207	210	4	risk	risk	NOUN
gujaf-207	210	5	(	(	PUNCT
gujaf-207	210	6	sd	sd	NOUN
gujaf-207	210	7	of	of	ADP
gujaf-207	210	8	current	current	ADJ
gujaf-207	210	9	ratio	ratio	NOUN
gujaf-207	210	10	)	)	PUNCT
gujaf-207	210	11	has	have	VERB
gujaf-207	210	12	no	no	DET
gujaf-207	210	13	significant	significant	ADJ
gujaf-207	210	14	effect	effect	NOUN
gujaf-207	210	15	on	on	ADP
gujaf-207	210	16	performance	performance	NOUN
gujaf-207	210	17	of	of	ADP
gujaf-207	210	18	non	non	ADJ
gujaf-207	210	19	-	-	ADJ
gujaf-207	210	20	financial	financial	ADJ
gujaf-207	210	21	firms	firm	NOUN
gujaf-207	210	22	in	in	ADP
gujaf-207	210	23	nigeria	nigeria	PROPN
gujaf-207	210	24	.	.	PUNCT
gujaf-207	211	1	optimality	optimality	NOUN
gujaf-207	211	2	theory	theory	NOUN
gujaf-207	211	3	was	be	AUX
gujaf-207	211	4	used	use	VERB
gujaf-207	211	5	to	to	PART
gujaf-207	211	6	explain	explain	VERB
gujaf-207	211	7	the	the	DET
gujaf-207	211	8	research	research	NOUN
gujaf-207	211	9	model	model	NOUN
gujaf-207	211	10	.	.	PUNCT
gujaf-207	212	1	the	the	DET
gujaf-207	212	2	theory	theory	NOUN
gujaf-207	212	3	believed	believe	VERB
gujaf-207	212	4	that	that	SCONJ
gujaf-207	212	5	due	due	ADP
gujaf-207	212	6	to	to	ADP
gujaf-207	212	7	scarce	scarce	ADJ
gujaf-207	212	8	resources	resource	NOUN
gujaf-207	212	9	,	,	PUNCT
gujaf-207	212	10	firms	firm	NOUN
gujaf-207	212	11	can	can	AUX
gujaf-207	212	12	not	not	PART
gujaf-207	212	13	choose	choose	VERB
gujaf-207	212	14	financing	financing	NOUN
gujaf-207	212	15	method	method	NOUN
gujaf-207	212	16	on	on	ADP
gujaf-207	212	17	the	the	DET
gujaf-207	212	18	basis	basis	NOUN
gujaf-207	212	19	of	of	ADP
gujaf-207	212	20	optimal	optimal	ADJ
gujaf-207	212	21	capital	capital	NOUN
gujaf-207	212	22	,	,	PUNCT
gujaf-207	212	23	while	while	SCONJ
gujaf-207	212	24	income	income	NOUN
gujaf-207	212	25	from	from	ADP
gujaf-207	212	26	leverage	leverage	NOUN
gujaf-207	212	27	becomes	become	VERB
gujaf-207	212	28	difficult	difficult	ADJ
gujaf-207	212	29	to	to	PART
gujaf-207	212	30	obtain	obtain	VERB
gujaf-207	212	31	.	.	PUNCT
gujaf-207	213	1	the	the	DET
gujaf-207	213	2	financial	financial	ADJ
gujaf-207	213	3	mix	mix	NOUN
gujaf-207	213	4	of	of	ADP
gujaf-207	213	5	firms	firm	NOUN
gujaf-207	213	6	and	and	CCONJ
gujaf-207	213	7	financial	financial	ADJ
gujaf-207	213	8	policy	policy	NOUN
gujaf-207	213	9	are	be	AUX
gujaf-207	213	10	irrelevant	irrelevant	ADJ
gujaf-207	213	11	and	and	CCONJ
gujaf-207	213	12	have	have	VERB
gujaf-207	213	13	no	no	DET
gujaf-207	213	14	bearing	bearing	NOUN
gujaf-207	213	15	on	on	ADP
gujaf-207	213	16	their	their	PRON
gujaf-207	213	17	investment	investment	NOUN
gujaf-207	213	18	decisions	decision	NOUN
gujaf-207	213	19	,	,	PUNCT
gujaf-207	213	20	(	(	PUNCT
gujaf-207	213	21	modigliani	modigliani	PROPN
gujaf-207	213	22	&	&	CCONJ
gujaf-207	213	23	miller	miller	PROPN
gujaf-207	213	24	,	,	PUNCT
gujaf-207	213	25	1950	1950	NUM
gujaf-207	213	26	)	)	PUNCT
gujaf-207	213	27	theorem	theorem	NOUN
gujaf-207	213	28	,	,	PUNCT
gujaf-207	213	29	which	which	PRON
gujaf-207	213	30	states	state	VERB
gujaf-207	213	31	that	that	SCONJ
gujaf-207	213	32	external	external	ADJ
gujaf-207	213	33	financing	financing	NOUN
gujaf-207	213	34	is	be	AUX
gujaf-207	213	35	a	a	DET
gujaf-207	213	36	perfect	perfect	ADJ
gujaf-207	213	37	substitute	substitute	NOUN
gujaf-207	213	38	for	for	ADP
gujaf-207	213	39	internal	internal	ADJ
gujaf-207	213	40	financing	financing	NOUN
gujaf-207	213	41	.	.	PUNCT
gujaf-207	214	1	it	it	PRON
gujaf-207	214	2	demonstrates	demonstrate	VERB
gujaf-207	214	3	how	how	SCONJ
gujaf-207	214	4	businesses	business	NOUN
gujaf-207	214	5	aim	aim	VERB
gujaf-207	214	6	for	for	ADP
gujaf-207	214	7	the	the	DET
gujaf-207	214	8	best	good	ADJ
gujaf-207	214	9	degree	degree	NOUN
gujaf-207	214	10	of	of	ADP
gujaf-207	214	11	liquidity	liquidity	NOUN
gujaf-207	214	12	to	to	PART
gujaf-207	214	13	balance	balance	VERB
gujaf-207	214	14	the	the	DET
gujaf-207	214	15	benefit	benefit	NOUN
gujaf-207	214	16	and	and	CCONJ
gujaf-207	214	17	expense	expense	NOUN
gujaf-207	214	18	of	of	ADP
gujaf-207	214	19	holding	hold	VERB
gujaf-207	214	20	onto	onto	ADP
gujaf-207	214	21	cash	cash	NOUN
gujaf-207	214	22	.	.	PUNCT
gujaf-207	215	1	however	however	ADV
gujaf-207	215	2	,	,	PUNCT
gujaf-207	215	3	this	this	PRON
gujaf-207	215	4	assumes	assume	VERB
gujaf-207	215	5	the	the	DET
gujaf-207	215	6	presence	presence	NOUN
gujaf-207	215	7	of	of	ADP
gujaf-207	215	8	ideal	ideal	ADJ
gujaf-207	215	9	capital	capital	NOUN
gujaf-207	215	10	markets	market	NOUN
gujaf-207	215	11	,	,	PUNCT
gujaf-207	215	12	which	which	PRON
gujaf-207	215	13	are	be	AUX
gujaf-207	215	14	not	not	PART
gujaf-207	215	15	relevant	relevant	ADJ
gujaf-207	215	16	in	in	ADP
gujaf-207	215	17	practice	practice	NOUN
gujaf-207	215	18	.	.	PUNCT
gujaf-207	216	1	in	in	ADP
gujaf-207	216	2	essence	essence	NOUN
gujaf-207	216	3	,	,	PUNCT
gujaf-207	216	4	organizations	organization	NOUN
gujaf-207	216	5	encounter	encounter	VERB
gujaf-207	216	6	challenges	challenge	NOUN
gujaf-207	216	7	when	when	SCONJ
gujaf-207	216	8	selecting	select	VERB
gujaf-207	216	9	to	to	PART
gujaf-207	216	10	borrow	borrow	VERB
gujaf-207	216	11	(	(	PUNCT
gujaf-207	216	12	debt	debt	NOUN
gujaf-207	216	13	or	or	CCONJ
gujaf-207	216	14	equity	equity	NOUN
gujaf-207	216	15	)	)	PUNCT
gujaf-207	216	16	.	.	PUNCT
gujaf-207	217	1	the	the	DET
gujaf-207	217	2	figure	figure	NOUN
gujaf-207	217	3	2.1	2.1	NUM
gujaf-207	217	4	below	below	ADV
gujaf-207	217	5	shows	show	VERB
gujaf-207	217	6	the	the	DET
gujaf-207	217	7	diagrammatic	diagrammatic	ADJ
gujaf-207	217	8	illustration	illustration	NOUN
gujaf-207	217	9	of	of	ADP
gujaf-207	217	10	the	the	DET
gujaf-207	217	11	research	research	NOUN
gujaf-207	217	12	:	:	PUNCT
gujaf-207	217	13	independent	independent	ADJ
gujaf-207	217	14	variables	variable	NOUN
gujaf-207	217	15	dependent	dependent	ADJ
gujaf-207	217	16	variable	variable	ADJ
gujaf-207	217	17	3	3	NUM
gujaf-207	217	18	.	.	PUNCT
gujaf-207	217	19	methodology	methodology	NOUN
gujaf-207	217	20	this	this	DET
gujaf-207	217	21	study	study	NOUN
gujaf-207	217	22	adopts	adopt	VERB
gujaf-207	217	23	a	a	DET
gujaf-207	217	24	quantitative	quantitative	ADJ
gujaf-207	217	25	research	research	NOUN
gujaf-207	217	26	design	design	NOUN
gujaf-207	217	27	because	because	SCONJ
gujaf-207	217	28	it	it	PRON
gujaf-207	217	29	examines	examine	VERB
gujaf-207	217	30	the	the	DET
gujaf-207	217	31	effect	effect	NOUN
gujaf-207	217	32	of	of	ADP
gujaf-207	217	33	liquidity	liquidity	NOUN
gujaf-207	217	34	risk	risk	NOUN
gujaf-207	217	35	on	on	ADP
gujaf-207	217	36	the	the	DET
gujaf-207	217	37	performance	performance	NOUN
gujaf-207	217	38	of	of	ADP
gujaf-207	217	39	non	non	ADJ
gujaf-207	217	40	-	-	ADJ
gujaf-207	217	41	financial	financial	ADJ
gujaf-207	217	42	firms	firm	NOUN
gujaf-207	217	43	in	in	ADP
gujaf-207	217	44	nigeria	nigeria	PROPN
gujaf-207	217	45	.	.	PUNCT
gujaf-207	218	1	according	accord	VERB
gujaf-207	218	2	to	to	ADP
gujaf-207	218	3	zikmund	zikmund	PROPN
gujaf-207	218	4	,	,	PUNCT
gujaf-207	218	5	et	et	PROPN
gujaf-207	218	6	al	al	PROPN
gujaf-207	218	7	.	.	PROPN
gujaf-207	219	1	(	(	PUNCT
gujaf-207	219	2	2013	2013	NUM
gujaf-207	219	3	)	)	PUNCT
gujaf-207	219	4	the	the	DET
gujaf-207	219	5	methods	method	NOUN
gujaf-207	219	6	and	and	CCONJ
gujaf-207	219	7	processes	process	NOUN
gujaf-207	219	8	for	for	ADP
gujaf-207	219	9	gathering	gather	VERB
gujaf-207	219	10	and	and	CCONJ
gujaf-207	219	11	interpreting	interpret	VERB
gujaf-207	219	12	information	information	NOUN
gujaf-207	219	13	are	be	AUX
gujaf-207	219	14	indicated	indicate	VERB
gujaf-207	219	15	by	by	ADP
gujaf-207	219	16	the	the	DET
gujaf-207	219	17	research	research	NOUN
gujaf-207	219	18	design	design	NOUN
gujaf-207	219	19	,	,	PUNCT
gujaf-207	219	20	which	which	PRON
gujaf-207	219	21	has	have	AUX
gujaf-207	219	22	been	be	AUX
gujaf-207	219	23	considered	consider	VERB
gujaf-207	219	24	as	as	ADP
gujaf-207	219	25	a	a	DET
gujaf-207	219	26	blueprint	blueprint	NOUN
gujaf-207	219	27	or	or	CCONJ
gujaf-207	219	28	road	road	NOUN
gujaf-207	219	29	map	map	NOUN
gujaf-207	219	30	.	.	PUNCT
gujaf-207	220	1	the	the	DET
gujaf-207	220	2	population	population	NOUN
gujaf-207	220	3	comprises	comprise	VERB
gujaf-207	220	4	all	all	DET
gujaf-207	220	5	the	the	DET
gujaf-207	220	6	non	non	ADJ
gujaf-207	220	7	-	-	ADJ
gujaf-207	220	8	financial	financial	ADJ
gujaf-207	220	9	firms	firm	NOUN
gujaf-207	220	10	currently	currently	ADV
gujaf-207	220	11	operating	operate	VERB
gujaf-207	220	12	and	and	CCONJ
gujaf-207	220	13	are	be	AUX
gujaf-207	220	14	listed	list	VERB
gujaf-207	220	15	on	on	ADP
gujaf-207	220	16	the	the	DET
gujaf-207	220	17	nigerian	nigerian	ADJ
gujaf-207	220	18	stock	stock	NOUN
gujaf-207	220	19	exchange	exchange	PROPN
gujaf-207	220	20	(	(	PUNCT
gujaf-207	220	21	nse	nse	NOUN
gujaf-207	220	22	)	)	PUNCT
gujaf-207	220	23	.	.	PUNCT
gujaf-207	221	1	population	population	NOUN
gujaf-207	221	2	refers	refer	VERB
gujaf-207	221	3	to	to	ADP
gujaf-207	221	4	the	the	DET
gujaf-207	221	5	entire	entire	ADJ
gujaf-207	221	6	set	set	NOUN
gujaf-207	221	7	of	of	ADP
gujaf-207	221	8	individuals	individual	NOUN
gujaf-207	221	9	,	,	PUNCT
gujaf-207	221	10	items	item	NOUN
gujaf-207	221	11	,	,	PUNCT
gujaf-207	221	12	events	event	NOUN
gujaf-207	221	13	,	,	PUNCT
gujaf-207	221	14	or	or	CCONJ
gujaf-207	221	15	phenomena	phenomenon	NOUN
gujaf-207	221	16	that	that	SCONJ
gujaf-207	221	17	a	a	DET
gujaf-207	221	18	researcher	researcher	NOUN
gujaf-207	221	19	is	be	AUX
gujaf-207	221	20	interested	interested	ADJ
gujaf-207	221	21	in	in	ADP
gujaf-207	221	22	examining	examine	VERB
gujaf-207	221	23	(	(	PUNCT
gujaf-207	221	24	sekaran	sekaran	NOUN
gujaf-207	221	25	&	&	CCONJ
gujaf-207	221	26	bourgie	bourgie	NOUN
gujaf-207	221	27	,	,	PUNCT
gujaf-207	221	28	2010	2010	NUM
gujaf-207	221	29	)	)	PUNCT
gujaf-207	221	30	.	.	PUNCT
gujaf-207	222	1	according	accord	VERB
gujaf-207	222	2	to	to	ADP
gujaf-207	222	3	the	the	DET
gujaf-207	222	4	nse	nse	NOUN
gujaf-207	222	5	report	report	NOUN
gujaf-207	222	6	(	(	PUNCT
gujaf-207	222	7	2021	2021	NUM
gujaf-207	222	8	)	)	PUNCT
gujaf-207	222	9	there	there	PRON
gujaf-207	222	10	are	be	VERB
gujaf-207	222	11	87	87	NUM
gujaf-207	222	12	firms	firm	NOUN
gujaf-207	222	13	listed	list	VERB
gujaf-207	222	14	on	on	ADP
gujaf-207	222	15	the	the	DET
gujaf-207	222	16	nse	nse	NOUN
gujaf-207	222	17	.	.	PUNCT
gujaf-207	223	1	thus	thus	ADV
gujaf-207	223	2	,	,	PUNCT
gujaf-207	223	3	the	the	DET
gujaf-207	223	4	sample	sample	NOUN
gujaf-207	223	5	size	size	NOUN
gujaf-207	223	6	is	be	AUX
gujaf-207	223	7	a	a	DET
gujaf-207	223	8	census	census	NOUN
gujaf-207	223	9	survey	survey	NOUN
gujaf-207	223	10	which	which	PRON
gujaf-207	223	11	constitute	constitute	VERB
gujaf-207	223	12	all	all	DET
gujaf-207	223	13	the	the	DET
gujaf-207	223	14	eighty	eighty	NUM
gujaf-207	223	15	(	(	PUNCT
gujaf-207	223	16	87	87	NUM
gujaf-207	223	17	)	)	PUNCT
gujaf-207	223	18	non	non	ADJ
gujaf-207	223	19	-	-	ADJ
gujaf-207	223	20	financial	financial	ADJ
gujaf-207	223	21	firms	firm	NOUN
gujaf-207	223	22	listed	list	VERB
gujaf-207	223	23	on	on	ADP
gujaf-207	223	24	liquidity	liquidity	NOUN
gujaf-207	223	25	risk	risk	NOUN
gujaf-207	223	26	:	:	PUNCT
gujaf-207	223	27	sd	sd	NOUN
gujaf-207	223	28	of	of	ADP
gujaf-207	223	29	quick	quick	ADJ
gujaf-207	223	30	ratio	ratio	NOUN
gujaf-207	223	31	sd	sd	ADP
gujaf-207	223	32	of	of	ADP
gujaf-207	223	33	current	current	ADJ
gujaf-207	223	34	ratio	ratio	NOUN
gujaf-207	223	35	performance	performance	NOUN
gujaf-207	223	36	:	:	PUNCT
gujaf-207	223	37	return	return	VERB
gujaf-207	223	38	on	on	ADP
gujaf-207	223	39	assets	asset	NOUN
gujaf-207	223	40	gusau	gusau	ADJ
gujaf-207	223	41	journal	journal	NOUN
gujaf-207	223	42	of	of	ADP
gujaf-207	223	43	accounting	accounting	NOUN
gujaf-207	223	44	and	and	CCONJ
gujaf-207	223	45	finance	finance	NOUN
gujaf-207	223	46	,	,	PUNCT
gujaf-207	223	47	vol	vol	NOUN
gujaf-207	223	48	.	.	PROPN
gujaf-207	223	49	4	4	NUM
gujaf-207	223	50	,	,	PUNCT
gujaf-207	223	51	issue	issue	NOUN
gujaf-207	223	52	1	1	NUM
gujaf-207	223	53	,	,	PUNCT
gujaf-207	223	54	april	april	PROPN
gujaf-207	223	55	,	,	PUNCT
gujaf-207	223	56	2023	2023	NUM
gujaf-207	223	57	62	62	NUM
gujaf-207	223	58	the	the	DET
gujaf-207	223	59	nigerian	nigerian	ADJ
gujaf-207	223	60	stock	stock	NOUN
gujaf-207	223	61	exchange	exchange	PROPN
gujaf-207	223	62	as	as	ADP
gujaf-207	223	63	at	at	ADP
gujaf-207	223	64	december	december	PROPN
gujaf-207	223	65	,	,	PUNCT
gujaf-207	223	66	2021	2021	NUM
gujaf-207	223	67	.	.	PUNCT
gujaf-207	224	1	zikmund	zikmund	PROPN
gujaf-207	224	2	,	,	PUNCT
gujaf-207	224	3	et	et	PROPN
gujaf-207	224	4	al	al	PROPN
gujaf-207	224	5	.	.	PROPN
gujaf-207	225	1	(	(	PUNCT
gujaf-207	225	2	2013	2013	NUM
gujaf-207	225	3	)	)	PUNCT
gujaf-207	225	4	defined	define	VERB
gujaf-207	225	5	a	a	DET
gujaf-207	225	6	sample	sample	NOUN
gujaf-207	225	7	as	as	ADP
gujaf-207	225	8	a	a	DET
gujaf-207	225	9	subset	subset	NOUN
gujaf-207	225	10	or	or	CCONJ
gujaf-207	225	11	a	a	DET
gujaf-207	225	12	small	small	ADJ
gujaf-207	225	13	portion	portion	NOUN
gujaf-207	225	14	of	of	ADP
gujaf-207	225	15	a	a	DET
gujaf-207	225	16	larger	large	ADJ
gujaf-207	225	17	population	population	NOUN
gujaf-207	225	18	.	.	PUNCT
gujaf-207	226	1	moreover	moreover	ADV
gujaf-207	226	2	,	,	PUNCT
gujaf-207	226	3	effective	effective	ADJ
gujaf-207	226	4	sampling	sample	VERB
gujaf-207	226	5	techniques	technique	NOUN
gujaf-207	226	6	can	can	AUX
gujaf-207	226	7	increase	increase	VERB
gujaf-207	226	8	the	the	DET
gujaf-207	226	9	overall	overall	ADJ
gujaf-207	226	10	accuracy	accuracy	NOUN
gujaf-207	226	11	of	of	ADP
gujaf-207	226	12	the	the	DET
gujaf-207	226	13	research	research	NOUN
gujaf-207	226	14	by	by	ADP
gujaf-207	226	15	ensuring	ensure	VERB
gujaf-207	226	16	its	its	PRON
gujaf-207	226	17	validity	validity	NOUN
gujaf-207	226	18	(	(	PUNCT
gujaf-207	226	19	saunders	saunder	NOUN
gujaf-207	226	20	et	et	NOUN
gujaf-207	226	21	al	al	PROPN
gujaf-207	226	22	2009	2009	NUM
gujaf-207	226	23	)	)	PUNCT
gujaf-207	226	24	.	.	PUNCT
gujaf-207	227	1	further	far	ADV
gujaf-207	227	2	,	,	PUNCT
gujaf-207	227	3	purposive	purposive	ADJ
gujaf-207	227	4	sampling	sampling	NOUN
gujaf-207	227	5	technique	technique	NOUN
gujaf-207	227	6	was	be	AUX
gujaf-207	227	7	used	use	VERB
gujaf-207	227	8	because	because	SCONJ
gujaf-207	227	9	only	only	ADV
gujaf-207	227	10	those	those	DET
gujaf-207	227	11	firms	firm	NOUN
gujaf-207	227	12	with	with	ADP
gujaf-207	227	13	the	the	DET
gujaf-207	227	14	relevant	relevant	ADJ
gujaf-207	227	15	data	datum	NOUN
gujaf-207	227	16	were	be	AUX
gujaf-207	227	17	considered	consider	VERB
gujaf-207	227	18	for	for	ADP
gujaf-207	227	19	the	the	DET
gujaf-207	227	20	analysis	analysis	NOUN
gujaf-207	227	21	.	.	PUNCT
gujaf-207	228	1	this	this	DET
gujaf-207	228	2	study	study	NOUN
gujaf-207	228	3	used	use	VERB
gujaf-207	228	4	secondary	secondary	ADJ
gujaf-207	228	5	technique	technique	NOUN
gujaf-207	228	6	to	to	PART
gujaf-207	228	7	source	source	VERB
gujaf-207	228	8	data	datum	NOUN
gujaf-207	228	9	for	for	ADP
gujaf-207	228	10	this	this	DET
gujaf-207	228	11	survey	survey	NOUN
gujaf-207	228	12	.	.	PUNCT
gujaf-207	229	1	the	the	DET
gujaf-207	229	2	data	datum	NOUN
gujaf-207	229	3	were	be	AUX
gujaf-207	229	4	extracted	extract	VERB
gujaf-207	229	5	from	from	ADP
gujaf-207	229	6	annual	annual	ADJ
gujaf-207	229	7	financial	financial	ADJ
gujaf-207	229	8	reports	report	NOUN
gujaf-207	229	9	of	of	ADP
gujaf-207	229	10	the	the	DET
gujaf-207	229	11	various	various	ADJ
gujaf-207	229	12	firms	firm	NOUN
gujaf-207	229	13	under	under	ADP
gujaf-207	229	14	investigation	investigation	NOUN
gujaf-207	229	15	.	.	PUNCT
gujaf-207	230	1	for	for	ADP
gujaf-207	230	2	the	the	DET
gujaf-207	230	3	analysis	analysis	NOUN
gujaf-207	230	4	,	,	PUNCT
gujaf-207	230	5	the	the	DET
gujaf-207	230	6	study	study	NOUN
gujaf-207	230	7	used	use	VERB
gujaf-207	230	8	stata	stata	NOUN
gujaf-207	230	9	version	version	NOUN
gujaf-207	230	10	16	16	NUM
gujaf-207	230	11	to	to	PART
gujaf-207	230	12	run	run	VERB
gujaf-207	230	13	the	the	DET
gujaf-207	230	14	descriptive	descriptive	ADJ
gujaf-207	230	15	statistics	statistic	NOUN
gujaf-207	230	16	,	,	PUNCT
gujaf-207	230	17	correlation	correlation	NOUN
gujaf-207	230	18	matrix	matrix	NOUN
gujaf-207	230	19	,	,	PUNCT
gujaf-207	230	20	regression	regression	NOUN
gujaf-207	230	21	estimates	estimate	NOUN
gujaf-207	230	22	comprising	comprise	VERB
gujaf-207	230	23	the	the	DET
gujaf-207	230	24	pooled	pooled	ADJ
gujaf-207	230	25	ordinary	ordinary	ADJ
gujaf-207	230	26	least	least	ADJ
gujaf-207	230	27	square	square	ADJ
gujaf-207	230	28	(	(	PUNCT
gujaf-207	230	29	ols	ol	NOUN
gujaf-207	230	30	)	)	PUNCT
gujaf-207	230	31	,	,	PUNCT
gujaf-207	230	32	the	the	DET
gujaf-207	230	33	fixed	fix	VERB
gujaf-207	230	34	effect	effect	NOUN
gujaf-207	230	35	,	,	PUNCT
gujaf-207	230	36	the	the	DET
gujaf-207	230	37	random	random	ADJ
gujaf-207	230	38	effect	effect	NOUN
gujaf-207	230	39	,	,	PUNCT
gujaf-207	230	40	the	the	DET
gujaf-207	230	41	hausman	hausman	PROPN
gujaf-207	230	42	specification	specification	NOUN
gujaf-207	230	43	test	test	NOUN
gujaf-207	230	44	as	as	ADV
gujaf-207	230	45	well	well	ADV
gujaf-207	230	46	as	as	ADP
gujaf-207	230	47	some	some	DET
gujaf-207	230	48	diagnostic	diagnostic	ADJ
gujaf-207	230	49	tests	test	NOUN
gujaf-207	230	50	.	.	PUNCT
gujaf-207	231	1	model	model	NOUN
gujaf-207	231	2	specification	specification	NOUN
gujaf-207	231	3	the	the	DET
gujaf-207	231	4	model	model	NOUN
gujaf-207	231	5	specify	specify	VERB
gujaf-207	231	6	the	the	DET
gujaf-207	231	7	mathematical	mathematical	ADJ
gujaf-207	231	8	representation	representation	NOUN
gujaf-207	231	9	of	of	ADP
gujaf-207	231	10	the	the	DET
gujaf-207	231	11	hypothesis	hypothesis	NOUN
gujaf-207	231	12	tested	test	VERB
gujaf-207	231	13	in	in	ADP
gujaf-207	231	14	the	the	DET
gujaf-207	231	15	analysi	analysi	NOUN
gujaf-207	231	16	.	.	PUNCT
gujaf-207	232	1	there	there	PRON
gujaf-207	232	2	are	be	VERB
gujaf-207	232	3	two	two	NUM
gujaf-207	232	4	hypothesis	hypothesis	NOUN
gujaf-207	232	5	in	in	ADP
gujaf-207	232	6	this	this	DET
gujaf-207	232	7	research	research	NOUN
gujaf-207	232	8	,	,	PUNCT
gujaf-207	232	9	and	and	CCONJ
gujaf-207	232	10	the	the	DET
gujaf-207	232	11	models	model	NOUN
gujaf-207	232	12	were	be	AUX
gujaf-207	232	13	specified	specify	VERB
gujaf-207	232	14	in	in	ADP
gujaf-207	232	15	line	line	NOUN
gujaf-207	232	16	with	with	ADP
gujaf-207	232	17	the	the	DET
gujaf-207	232	18	hypothesis	hypothesis	NOUN
gujaf-207	232	19	below	below	ADV
gujaf-207	232	20	:	:	PUNCT
gujaf-207	232	21	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PUNCT
gujaf-207	232	22	=	=	SYM
gujaf-207	232	23	𝛼	𝛼	NOUN
gujaf-207	232	24	+	+	NOUN
gujaf-207	232	25	𝛽1𝑆𝐷𝑄𝑅𝑖𝑡	𝛽1𝑆𝐷𝑄𝑅𝑖𝑡	ADJ
gujaf-207	232	26	+	+	CCONJ
gujaf-207	232	27	𝛽2𝐹𝑆𝑖𝑡	𝛽2𝐹𝑆𝑖𝑡	SYM
gujaf-207	232	28	+	+	NUM
gujaf-207	232	29	𝛽3𝐹𝐴𝑖𝑡	𝛽3𝐹𝐴𝑖𝑡	NOUN
gujaf-207	232	30	+	+	ADJ
gujaf-207	232	31	𝛽4𝐿𝐸𝑉𝑖𝑡	𝛽4𝐿𝐸𝑉𝑖𝑡	NOUN
gujaf-207	232	32	+	+	CCONJ
gujaf-207	232	33	𝜀𝑖𝑡	𝜀𝑖𝑡	ADJ
gujaf-207	232	34	…	…	PUNCT
gujaf-207	232	35	…	…	PUNCT
gujaf-207	232	36	…	…	PUNCT
gujaf-207	232	37	…	…	PUNCT
gujaf-207	232	38	……	……	NOUN
gujaf-207	232	39	……	……	NOUN
gujaf-207	232	40	……	……	NOUN
gujaf-207	232	41	……	……	NOUN
gujaf-207	232	42	.	.	PUNCT
gujaf-207	232	43	.	.	PUNCT
gujaf-207	233	1	1	1	NUM
gujaf-207	233	2	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	NOUN
gujaf-207	233	3	=	=	SYM
gujaf-207	233	4	𝛼	𝛼	NOUN
gujaf-207	233	5	+	+	NOUN
gujaf-207	233	6	𝛽1𝑆𝐷𝐶𝑅𝑖𝑡	𝛽1𝑆𝐷𝐶𝑅𝑖𝑡	ADJ
gujaf-207	233	7	+	+	CCONJ
gujaf-207	233	8	𝛽2𝐹𝑆𝑖𝑡	𝛽2𝐹𝑆𝑖𝑡	SYM
gujaf-207	233	9	+	+	NUM
gujaf-207	233	10	𝛽3𝐹𝐴𝑖𝑡	𝛽3𝐹𝐴𝑖𝑡	NOUN
gujaf-207	233	11	+	+	ADJ
gujaf-207	233	12	𝛽4𝐿𝐸𝑉𝑖𝑡	𝛽4𝐿𝐸𝑉𝑖𝑡	NOUN
gujaf-207	233	13	+	+	CCONJ
gujaf-207	233	14	𝜀𝑖𝑡	𝜀𝑖𝑡	ADJ
gujaf-207	233	15	…	…	PUNCT
gujaf-207	233	16	…	…	PUNCT
gujaf-207	233	17	…	…	PUNCT
gujaf-207	233	18	…	…	PUNCT
gujaf-207	234	1	……	……	NOUN
gujaf-207	234	2	……	……	NOUN
gujaf-207	234	3	……	……	NOUN
gujaf-207	234	4	……	……	NOUN
gujaf-207	234	5	.	.	PUNCT
gujaf-207	235	1	.	.	PUNCT
gujaf-207	236	1	.2	.2	NUM
gujaf-207	236	2	where	where	SCONJ
gujaf-207	236	3	;	;	PUNCT
gujaf-207	236	4	roa	roa	PROPN
gujaf-207	236	5	=	=	PUNCT
gujaf-207	236	6	return	return	NOUN
gujaf-207	236	7	on	on	ADP
gujaf-207	236	8	asset	asset	NOUN
gujaf-207	236	9	(	(	PUNCT
gujaf-207	236	10	performance	performance	NOUN
gujaf-207	236	11	)	)	PUNCT
gujaf-207	236	12	,	,	PUNCT
gujaf-207	236	13	sdqr	sdqr	NOUN
gujaf-207	236	14	=	=	SYM
gujaf-207	236	15	standard	standard	ADJ
gujaf-207	236	16	deviation	deviation	NOUN
gujaf-207	236	17	of	of	ADP
gujaf-207	236	18	quick	quick	ADJ
gujaf-207	236	19	ratio	ratio	NOUN
gujaf-207	236	20	(	(	PUNCT
gujaf-207	236	21	liquidity	liquidity	NOUN
gujaf-207	236	22	risk	risk	NOUN
gujaf-207	236	23	)	)	PUNCT
gujaf-207	236	24	,	,	PUNCT
gujaf-207	236	25	sdcr	sdcr	NOUN
gujaf-207	236	26	=	=	SYM
gujaf-207	236	27	standard	standard	ADJ
gujaf-207	236	28	deviation	deviation	NOUN
gujaf-207	236	29	of	of	ADP
gujaf-207	236	30	the	the	DET
gujaf-207	236	31	current	current	ADJ
gujaf-207	236	32	ratio	ratio	NOUN
gujaf-207	236	33	(	(	PUNCT
gujaf-207	236	34	liquidity	liquidity	NOUN
gujaf-207	236	35	risk	risk	NOUN
gujaf-207	236	36	)	)	PUNCT
gujaf-207	236	37	,	,	PUNCT
gujaf-207	236	38	while	while	SCONJ
gujaf-207	236	39	firm	firm	ADJ
gujaf-207	236	40	size	size	NOUN
gujaf-207	236	41	(	(	PUNCT
gujaf-207	236	42	fs	fs	NOUN
gujaf-207	236	43	)	)	PUNCT
gujaf-207	236	44	,	,	PUNCT
gujaf-207	236	45	firm	firm	ADJ
gujaf-207	236	46	age	age	NOUN
gujaf-207	236	47	(	(	PUNCT
gujaf-207	236	48	fa	fa	NOUN
gujaf-207	236	49	)	)	PUNCT
gujaf-207	236	50	and	and	CCONJ
gujaf-207	236	51	leverage	leverage	NOUN
gujaf-207	236	52	(	(	PUNCT
gujaf-207	236	53	lev	lev	NOUN
gujaf-207	236	54	)	)	PUNCT
gujaf-207	236	55	represent	represent	VERB
gujaf-207	236	56	the	the	DET
gujaf-207	236	57	firms	firm	NOUN
gujaf-207	236	58	specific	specific	ADJ
gujaf-207	236	59	control	control	NOUN
gujaf-207	236	60	variables	variable	NOUN
gujaf-207	236	61	.	.	PUNCT
gujaf-207	237	1	measurement	measurement	NOUN
gujaf-207	237	2	of	of	ADP
gujaf-207	237	3	variables	variable	NOUN
gujaf-207	237	4	the	the	DET
gujaf-207	237	5	dependent	dependent	ADJ
gujaf-207	237	6	variable	variable	NOUN
gujaf-207	237	7	is	be	AUX
gujaf-207	237	8	performance	performance	NOUN
gujaf-207	237	9	which	which	PRON
gujaf-207	237	10	was	be	AUX
gujaf-207	237	11	measured	measure	VERB
gujaf-207	237	12	using	use	VERB
gujaf-207	237	13	the	the	DET
gujaf-207	237	14	return	return	NOUN
gujaf-207	237	15	on	on	ADP
gujaf-207	237	16	assets	asset	NOUN
gujaf-207	237	17	(	(	PUNCT
gujaf-207	237	18	roa	roa	NOUN
gujaf-207	237	19	)	)	PUNCT
gujaf-207	237	20	,	,	PUNCT
gujaf-207	237	21	while	while	SCONJ
gujaf-207	237	22	liquidity	liquidity	NOUN
gujaf-207	237	23	risk	risk	NOUN
gujaf-207	237	24	proxies	proxy	NOUN
gujaf-207	237	25	were	be	AUX
gujaf-207	237	26	the	the	DET
gujaf-207	237	27	independent	independent	ADJ
gujaf-207	237	28	variables	variable	NOUN
gujaf-207	237	29	measured	measure	VERB
gujaf-207	237	30	using	use	VERB
gujaf-207	237	31	standard	standard	ADJ
gujaf-207	237	32	deviation	deviation	NOUN
gujaf-207	237	33	of	of	ADP
gujaf-207	237	34	current	current	ADJ
gujaf-207	237	35	ratio	ratio	NOUN
gujaf-207	237	36	and	and	CCONJ
gujaf-207	237	37	quick	quick	ADJ
gujaf-207	237	38	ratio	ratio	NOUN
gujaf-207	237	39	.	.	PUNCT
gujaf-207	238	1	in	in	ADP
gujaf-207	238	2	addition	addition	NOUN
gujaf-207	238	3	,	,	PUNCT
gujaf-207	238	4	the	the	DET
gujaf-207	238	5	model	model	NOUN
gujaf-207	238	6	also	also	ADV
gujaf-207	238	7	used	use	VERB
gujaf-207	238	8	three	three	NUM
gujaf-207	238	9	(	(	PUNCT
gujaf-207	238	10	3	3	NUM
gujaf-207	238	11	)	)	PUNCT
gujaf-207	238	12	firm	firm	ADJ
gujaf-207	238	13	specific	specific	ADJ
gujaf-207	238	14	control	control	NOUN
gujaf-207	238	15	variables	variable	NOUN
gujaf-207	238	16	such	such	ADJ
gujaf-207	238	17	as	as	ADP
gujaf-207	238	18	:	:	PUNCT
gujaf-207	238	19	firm	firm	ADJ
gujaf-207	238	20	size	size	NOUN
gujaf-207	238	21	(	(	PUNCT
gujaf-207	238	22	log	log	NOUN
gujaf-207	238	23	of	of	ADP
gujaf-207	238	24	total	total	ADJ
gujaf-207	238	25	assets	asset	NOUN
gujaf-207	238	26	)	)	PUNCT
gujaf-207	238	27	,	,	PUNCT
gujaf-207	238	28	leverage	leverage	NOUN
gujaf-207	238	29	(	(	PUNCT
gujaf-207	238	30	total	total	ADJ
gujaf-207	238	31	debts	debt	NOUN
gujaf-207	238	32	to	to	ADP
gujaf-207	238	33	total	total	ADJ
gujaf-207	238	34	assets	asset	NOUN
gujaf-207	238	35	ratio	ratio	NOUN
gujaf-207	238	36	)	)	PUNCT
gujaf-207	238	37	,	,	PUNCT
gujaf-207	238	38	and	and	CCONJ
gujaf-207	238	39	firms	firm	NOUN
gujaf-207	238	40	age	age	NOUN
gujaf-207	238	41	(	(	PUNCT
gujaf-207	238	42	number	number	NOUN
gujaf-207	238	43	of	of	ADP
gujaf-207	238	44	year	year	NOUN
gujaf-207	238	45	the	the	DET
gujaf-207	238	46	firm	firm	NOUN
gujaf-207	238	47	has	have	AUX
gujaf-207	238	48	been	be	AUX
gujaf-207	238	49	in	in	ADP
gujaf-207	238	50	operation	operation	NOUN
gujaf-207	238	51	)	)	PUNCT
gujaf-207	238	52	.	.	PUNCT
gujaf-207	239	1	4	4	X
gujaf-207	239	2	.	.	NOUN
gujaf-207	239	3	results	result	NOUN
gujaf-207	239	4	and	and	CCONJ
gujaf-207	239	5	discussions	discussion	NOUN
gujaf-207	239	6	descriptive	descriptive	ADJ
gujaf-207	239	7	analysis	analysis	NOUN
gujaf-207	239	8	the	the	DET
gujaf-207	239	9	descriptive	descriptive	ADJ
gujaf-207	239	10	statistics	statistic	NOUN
gujaf-207	239	11	shows	show	VERB
gujaf-207	239	12	the	the	DET
gujaf-207	239	13	features	feature	NOUN
gujaf-207	239	14	of	of	ADP
gujaf-207	239	15	the	the	DET
gujaf-207	239	16	data	datum	NOUN
gujaf-207	239	17	in	in	ADP
gujaf-207	239	18	terms	term	NOUN
gujaf-207	239	19	of	of	ADP
gujaf-207	239	20	the	the	DET
gujaf-207	239	21	mean	mean	ADJ
gujaf-207	239	22	,	,	PUNCT
gujaf-207	239	23	median	median	ADJ
gujaf-207	239	24	standard	standard	ADJ
gujaf-207	239	25	deviation	deviation	NOUN
gujaf-207	239	26	,	,	PUNCT
gujaf-207	239	27	minimum	minimum	ADJ
gujaf-207	239	28	and	and	CCONJ
gujaf-207	239	29	maximum	maximum	ADJ
gujaf-207	239	30	values	value	NOUN
gujaf-207	239	31	for	for	ADP
gujaf-207	239	32	each	each	PRON
gujaf-207	239	33	of	of	ADP
gujaf-207	239	34	the	the	DET
gujaf-207	239	35	variables	variable	NOUN
gujaf-207	239	36	under	under	ADP
gujaf-207	239	37	investigation	investigation	NOUN
gujaf-207	239	38	.	.	PUNCT
gujaf-207	240	1	the	the	DET
gujaf-207	240	2	dependent	dependent	ADJ
gujaf-207	240	3	variable	variable	NOUN
gujaf-207	240	4	is	be	AUX
gujaf-207	240	5	measured	measure	VERB
gujaf-207	240	6	by	by	ADP
gujaf-207	240	7	return	return	NOUN
gujaf-207	240	8	on	on	ADP
gujaf-207	240	9	assets	asset	NOUN
gujaf-207	240	10	(	(	PUNCT
gujaf-207	240	11	roa	roa	NOUN
gujaf-207	240	12	)	)	PUNCT
gujaf-207	240	13	,	,	PUNCT
gujaf-207	240	14	gusau	gusau	ADJ
gujaf-207	240	15	journal	journal	NOUN
gujaf-207	240	16	of	of	ADP
gujaf-207	240	17	accounting	accounting	NOUN
gujaf-207	240	18	and	and	CCONJ
gujaf-207	240	19	finance	finance	NOUN
gujaf-207	240	20	,	,	PUNCT
gujaf-207	240	21	vol	vol	NOUN
gujaf-207	240	22	.	.	PROPN
gujaf-207	240	23	4	4	NUM
gujaf-207	240	24	,	,	PUNCT
gujaf-207	240	25	issue	issue	NOUN
gujaf-207	240	26	1	1	NUM
gujaf-207	240	27	,	,	PUNCT
gujaf-207	240	28	april	april	PROPN
gujaf-207	240	29	,	,	PUNCT
gujaf-207	240	30	2023	2023	NUM
gujaf-207	240	31	63	63	NUM
gujaf-207	240	32	the	the	DET
gujaf-207	240	33	independent	independent	ADJ
gujaf-207	240	34	variable	variable	NOUN
gujaf-207	240	35	which	which	PRON
gujaf-207	240	36	is	be	AUX
gujaf-207	240	37	liquidity	liquidity	NOUN
gujaf-207	240	38	risk	risk	NOUN
gujaf-207	240	39	was	be	AUX
gujaf-207	240	40	surrogated	surrogate	VERB
gujaf-207	240	41	by	by	ADP
gujaf-207	240	42	two	two	NUM
gujaf-207	240	43	proxies	proxy	NOUN
gujaf-207	240	44	such	such	ADJ
gujaf-207	240	45	as	as	ADP
gujaf-207	240	46	:	:	PUNCT
gujaf-207	240	47	standard	standard	ADJ
gujaf-207	240	48	deviation	deviation	NOUN
gujaf-207	240	49	of	of	ADP
gujaf-207	240	50	current	current	ADJ
gujaf-207	240	51	ratio	ratio	NOUN
gujaf-207	240	52	(	(	PUNCT
gujaf-207	240	53	sdcr	sdcr	NOUN
gujaf-207	240	54	)	)	PUNCT
gujaf-207	240	55	,	,	PUNCT
gujaf-207	240	56	and	and	CCONJ
gujaf-207	240	57	quick	quick	ADJ
gujaf-207	240	58	ratio	ratio	NOUN
gujaf-207	240	59	(	(	PUNCT
gujaf-207	240	60	sdqr	sdqr	PROPN
gujaf-207	240	61	)	)	PUNCT
gujaf-207	240	62	.	.	PUNCT
gujaf-207	241	1	also	also	ADV
gujaf-207	241	2	,	,	PUNCT
gujaf-207	241	3	the	the	DET
gujaf-207	241	4	control	control	NOUN
gujaf-207	241	5	variables	variable	VERB
gujaf-207	241	6	proxies	proxy	NOUN
gujaf-207	241	7	include	include	VERB
gujaf-207	241	8	:	:	PUNCT
gujaf-207	241	9	firm	firm	ADJ
gujaf-207	241	10	size	size	NOUN
gujaf-207	241	11	(	(	PUNCT
gujaf-207	241	12	fs	fs	NOUN
gujaf-207	241	13	)	)	PUNCT
gujaf-207	241	14	,	,	PUNCT
gujaf-207	241	15	leverage	leverage	NOUN
gujaf-207	241	16	(	(	PUNCT
gujaf-207	241	17	lev	lev	NOUN
gujaf-207	241	18	)	)	PUNCT
gujaf-207	241	19	,	,	PUNCT
gujaf-207	241	20	and	and	CCONJ
gujaf-207	241	21	firms	firm	NOUN
gujaf-207	241	22	age	age	NOUN
gujaf-207	241	23	(	(	PUNCT
gujaf-207	241	24	age	age	NOUN
gujaf-207	241	25	)	)	PUNCT
gujaf-207	241	26	.	.	PUNCT
gujaf-207	242	1	in	in	ADP
gujaf-207	242	2	addition	addition	NOUN
gujaf-207	242	3	,	,	PUNCT
gujaf-207	242	4	it	it	PRON
gujaf-207	242	5	shows	show	VERB
gujaf-207	242	6	the	the	DET
gujaf-207	242	7	variables	variable	NOUN
gujaf-207	242	8	with	with	ADP
gujaf-207	242	9	an	an	DET
gujaf-207	242	10	outlier	outlier	NOUN
gujaf-207	242	11	or	or	CCONJ
gujaf-207	242	12	missing	miss	VERB
gujaf-207	242	13	values	value	NOUN
gujaf-207	242	14	issues	issue	NOUN
gujaf-207	242	15	.	.	PUNCT
gujaf-207	243	1	in	in	ADP
gujaf-207	243	2	relation	relation	NOUN
gujaf-207	243	3	to	to	PART
gujaf-207	243	4	table	table	VERB
gujaf-207	243	5	4.1	4.1	NUM
gujaf-207	243	6	below	below	ADV
gujaf-207	243	7	,	,	PUNCT
gujaf-207	243	8	the	the	DET
gujaf-207	243	9	descriptive	descriptive	ADJ
gujaf-207	243	10	shows	show	VERB
gujaf-207	243	11	two	two	NUM
gujaf-207	243	12	(	(	PUNCT
gujaf-207	243	13	2	2	NUM
gujaf-207	243	14	)	)	PUNCT
gujaf-207	243	15	out	out	ADP
gujaf-207	243	16	of	of	ADP
gujaf-207	243	17	the	the	DET
gujaf-207	243	18	three	three	NUM
gujaf-207	243	19	financial	financial	ADJ
gujaf-207	243	20	constraint	constraint	NOUN
gujaf-207	243	21	proxies	proxy	NOUN
gujaf-207	243	22	were	be	AUX
gujaf-207	243	23	found	find	VERB
gujaf-207	243	24	to	to	PART
gujaf-207	243	25	have	have	VERB
gujaf-207	243	26	outlier	outlier	ADJ
gujaf-207	243	27	problem	problem	NOUN
gujaf-207	243	28	given	give	VERB
gujaf-207	243	29	their	their	PRON
gujaf-207	243	30	high	high	ADJ
gujaf-207	243	31	standard	standard	ADJ
gujaf-207	243	32	deviation	deviation	NOUN
gujaf-207	243	33	and	and	CCONJ
gujaf-207	243	34	wide	wide	ADJ
gujaf-207	243	35	gap	gap	NOUN
gujaf-207	243	36	between	between	ADP
gujaf-207	243	37	the	the	DET
gujaf-207	243	38	mean	mean	ADJ
gujaf-207	243	39	,	,	PUNCT
gujaf-207	243	40	minimum	minimum	ADJ
gujaf-207	243	41	and	and	CCONJ
gujaf-207	243	42	maximum	maximum	ADJ
gujaf-207	243	43	values	value	NOUN
gujaf-207	243	44	,	,	PUNCT
gujaf-207	243	45	and	and	CCONJ
gujaf-207	243	46	such	such	ADJ
gujaf-207	243	47	were	be	AUX
gujaf-207	243	48	corrected	correct	VERB
gujaf-207	243	49	by	by	ADP
gujaf-207	243	50	winsorizing	winsorize	VERB
gujaf-207	243	51	the	the	DET
gujaf-207	243	52	affected	affected	ADJ
gujaf-207	243	53	variables	variable	NOUN
gujaf-207	243	54	.	.	PUNCT
gujaf-207	244	1	these	these	PRON
gujaf-207	244	2	is	be	AUX
gujaf-207	244	3	depicted	depict	VERB
gujaf-207	244	4	in	in	ADP
gujaf-207	244	5	table	table	NOUN
gujaf-207	244	6	4.1	4.1	NUM
gujaf-207	244	7	below	below	ADV
gujaf-207	244	8	:	:	PUNCT
gujaf-207	244	9	table	table	NOUN
gujaf-207	244	10	4.1	4.1	NUM
gujaf-207	244	11	descriptive	descriptive	ADJ
gujaf-207	244	12	statistics	statistic	NOUN
gujaf-207	244	13	variables	variable	NOUN
gujaf-207	244	14	mean	mean	VERB
gujaf-207	244	15	median	median	ADJ
gujaf-207	244	16	std	std	PROPN
gujaf-207	244	17	.	.	PROPN
gujaf-207	245	1	dev	dev	PROPN
gujaf-207	245	2	.	.	PUNCT
gujaf-207	245	3	min	min	PROPN
gujaf-207	245	4	max	max	PROPN
gujaf-207	245	5	performance	performance	NOUN
gujaf-207	245	6	(	(	PUNCT
gujaf-207	245	7	roa	roa	NOUN
gujaf-207	245	8	)	)	PUNCT
gujaf-207	245	9	0.007	0.007	NUM
gujaf-207	245	10	0.022	0.022	NUM
gujaf-207	245	11	0.169	0.169	NUM
gujaf-207	245	12	-1.161	-1.161	ADJ
gujaf-207	245	13	1.763	1.763	NUM
gujaf-207	245	14	liquidity	liquidity	NOUN
gujaf-207	245	15	risk	risk	NOUN
gujaf-207	245	16	(	(	PUNCT
gujaf-207	245	17	sdqr	sdqr	PROPN
gujaf-207	245	18	)	)	PUNCT
gujaf-207	245	19	0.323	0.323	NUM
gujaf-207	245	20	0.253	0.253	NUM
gujaf-207	245	21	0.221	0.221	NUM
gujaf-207	245	22	0.080	0.080	NUM
gujaf-207	245	23	0.771	0.771	NUM
gujaf-207	245	24	liquidity	liquidity	NOUN
gujaf-207	245	25	risk	risk	NOUN
gujaf-207	245	26	(	(	PUNCT
gujaf-207	245	27	sdcr	sdcr	NOUN
gujaf-207	245	28	)	)	PUNCT
gujaf-207	245	29	0.395	0.395	NUM
gujaf-207	245	30	0.322	0.322	NUM
gujaf-207	245	31	0.267	0.267	NUM
gujaf-207	245	32	0.092	0.092	NUM
gujaf-207	245	33	0.930	0.930	NUM
gujaf-207	245	34	firm	firm	ADJ
gujaf-207	245	35	size	size	NOUN
gujaf-207	245	36	(	(	PUNCT
gujaf-207	245	37	fs	fs	ADP
gujaf-207	245	38	)	)	PUNCT
gujaf-207	245	39	4.177	4.177	NUM
gujaf-207	245	40	4.038	4.038	NUM
gujaf-207	245	41	0.825	0.825	NUM
gujaf-207	245	42	2.330	2.330	NUM
gujaf-207	245	43	6.379	6.379	NUM
gujaf-207	245	44	leverage	leverage	NOUN
gujaf-207	245	45	(	(	PUNCT
gujaf-207	245	46	lev	lev	NOUN
gujaf-207	245	47	)	)	PUNCT
gujaf-207	245	48	0.679	0.679	NUM
gujaf-207	245	49	0.623	0.623	NUM
gujaf-207	245	50	0.527	0.527	NUM
gujaf-207	245	51	-1.029	-1.029	NUM
gujaf-207	245	52	4.908	4.908	NUM
gujaf-207	245	53	firm	firm	ADJ
gujaf-207	245	54	age	age	NOUN
gujaf-207	245	55	(	(	PUNCT
gujaf-207	245	56	age	age	NOUN
gujaf-207	245	57	)	)	PUNCT
gujaf-207	245	58	40.236	40.236	NUM
gujaf-207	245	59	38.00	38.00	NUM
gujaf-207	245	60	20.504	20.504	NUM
gujaf-207	245	61	3.000	3.000	NUM
gujaf-207	245	62	98.00	98.00	NUM
gujaf-207	245	63	source	source	NOUN
gujaf-207	245	64	:	:	PUNCT
gujaf-207	245	65	stata	stata	NOUN
gujaf-207	245	66	output	output	NOUN
gujaf-207	245	67	(	(	PUNCT
gujaf-207	245	68	2023	2023	NUM
gujaf-207	245	69	)	)	PUNCT
gujaf-207	245	70	table	table	NOUN
gujaf-207	245	71	4.1	4.1	NUM
gujaf-207	245	72	above	above	ADV
gujaf-207	245	73	shows	show	VERB
gujaf-207	245	74	the	the	DET
gujaf-207	245	75	mean	mean	ADJ
gujaf-207	245	76	,	,	PUNCT
gujaf-207	245	77	median	median	ADJ
gujaf-207	245	78	,	,	PUNCT
gujaf-207	245	79	standard	standard	ADJ
gujaf-207	245	80	deviation	deviation	NOUN
gujaf-207	245	81	,	,	PUNCT
gujaf-207	245	82	minimum	minimum	ADJ
gujaf-207	245	83	and	and	CCONJ
gujaf-207	245	84	maximum	maximum	ADJ
gujaf-207	245	85	values	value	NOUN
gujaf-207	245	86	of	of	ADP
gujaf-207	245	87	all	all	DET
gujaf-207	245	88	the	the	DET
gujaf-207	245	89	study	study	NOUN
gujaf-207	245	90	variables	variable	VERB
gujaf-207	245	91	.	.	PUNCT
gujaf-207	246	1	it	it	PRON
gujaf-207	246	2	shows	show	VERB
gujaf-207	246	3	that	that	SCONJ
gujaf-207	246	4	return	return	VERB
gujaf-207	246	5	on	on	ADP
gujaf-207	246	6	assets	asset	NOUN
gujaf-207	246	7	(	(	PUNCT
gujaf-207	246	8	roa	roa	NOUN
gujaf-207	246	9	)	)	PUNCT
gujaf-207	246	10	has	have	VERB
gujaf-207	246	11	an	an	DET
gujaf-207	246	12	average	average	NOUN
gujaf-207	246	13	of	of	ADP
gujaf-207	246	14	(	(	PUNCT
gujaf-207	246	15	0.007	0.007	NUM
gujaf-207	246	16	)	)	PUNCT
gujaf-207	246	17	with	with	ADP
gujaf-207	246	18	the	the	DET
gujaf-207	246	19	median	median	ADJ
gujaf-207	246	20	being	be	AUX
gujaf-207	246	21	(	(	PUNCT
gujaf-207	246	22	0.022	0.022	NUM
gujaf-207	246	23	)	)	PUNCT
gujaf-207	246	24	,	,	PUNCT
gujaf-207	246	25	standard	standard	ADJ
gujaf-207	246	26	deviation	deviation	NOUN
gujaf-207	246	27	(	(	PUNCT
gujaf-207	246	28	0.169	0.169	NUM
gujaf-207	246	29	)	)	PUNCT
gujaf-207	246	30	,	,	PUNCT
gujaf-207	246	31	minimum	minimum	NOUN
gujaf-207	246	32	(	(	PUNCT
gujaf-207	246	33	-1.16	-1.16	NOUN
gujaf-207	246	34	)	)	PUNCT
gujaf-207	246	35	,	,	PUNCT
gujaf-207	246	36	and	and	CCONJ
gujaf-207	246	37	maximum	maximum	ADJ
gujaf-207	246	38	being	be	AUX
gujaf-207	246	39	(	(	PUNCT
gujaf-207	246	40	1.763	1.763	NUM
gujaf-207	246	41	)	)	PUNCT
gujaf-207	246	42	.	.	PUNCT
gujaf-207	247	1	the	the	DET
gujaf-207	247	2	low	low	ADJ
gujaf-207	247	3	value	value	NOUN
gujaf-207	247	4	of	of	ADP
gujaf-207	247	5	the	the	DET
gujaf-207	247	6	standard	standard	ADJ
gujaf-207	247	7	deviation	deviation	NOUN
gujaf-207	247	8	(	(	PUNCT
gujaf-207	247	9	0.167	0.167	NUM
gujaf-207	247	10	)	)	PUNCT
gujaf-207	247	11	validate	validate	VERB
gujaf-207	247	12	the	the	DET
gujaf-207	247	13	accuracy	accuracy	NOUN
gujaf-207	247	14	of	of	ADP
gujaf-207	247	15	the	the	DET
gujaf-207	247	16	mean	mean	ADJ
gujaf-207	247	17	value	value	NOUN
gujaf-207	247	18	,	,	PUNCT
gujaf-207	247	19	simply	simply	ADV
gujaf-207	247	20	implying	imply	VERB
gujaf-207	247	21	that	that	SCONJ
gujaf-207	247	22	firms	firm	NOUN
gujaf-207	247	23	in	in	ADP
gujaf-207	247	24	the	the	DET
gujaf-207	247	25	non	non	ADJ
gujaf-207	247	26	-	-	ADJ
gujaf-207	247	27	financial	financial	ADJ
gujaf-207	247	28	sector	sector	NOUN
gujaf-207	247	29	earned	earn	VERB
gujaf-207	247	30	average	average	NOUN
gujaf-207	247	31	of	of	ADP
gujaf-207	247	32	(	(	PUNCT
gujaf-207	247	33	0.7	0.7	NUM
gujaf-207	247	34	%	%	NOUN
gujaf-207	247	35	)	)	PUNCT
gujaf-207	247	36	return	return	NOUN
gujaf-207	247	37	on	on	ADP
gujaf-207	247	38	their	their	PRON
gujaf-207	247	39	assets	asset	NOUN
gujaf-207	247	40	,	,	PUNCT
gujaf-207	247	41	with	with	ADP
gujaf-207	247	42	the	the	DET
gujaf-207	247	43	highest	high	ADJ
gujaf-207	247	44	earning	earning	NOUN
gujaf-207	247	45	being	be	AUX
gujaf-207	247	46	approximately	approximately	ADV
gujaf-207	247	47	(	(	PUNCT
gujaf-207	247	48	176	176	NUM
gujaf-207	247	49	%	%	NOUN
gujaf-207	247	50	)	)	PUNCT
gujaf-207	247	51	and	and	CCONJ
gujaf-207	247	52	lowest	low	ADJ
gujaf-207	247	53	having	have	VERB
gujaf-207	247	54	a	a	DET
gujaf-207	247	55	loss	loss	NOUN
gujaf-207	247	56	of	of	ADP
gujaf-207	247	57	(	(	PUNCT
gujaf-207	247	58	-116	-116	INTJ
gujaf-207	247	59	%	%	NOUN
gujaf-207	247	60	)	)	PUNCT
gujaf-207	247	61	on	on	ADP
gujaf-207	247	62	their	their	PRON
gujaf-207	247	63	assets	asset	NOUN
gujaf-207	247	64	.	.	PUNCT
gujaf-207	248	1	also	also	ADV
gujaf-207	248	2	,	,	PUNCT
gujaf-207	248	3	liquidity	liquidity	NOUN
gujaf-207	248	4	risk	risk	NOUN
gujaf-207	248	5	proxy	proxy	NOUN
gujaf-207	248	6	(	(	PUNCT
gujaf-207	248	7	sdqr	sdqr	PROPN
gujaf-207	248	8	)	)	PUNCT
gujaf-207	248	9	shows	show	VERB
gujaf-207	248	10	an	an	DET
gujaf-207	248	11	average	average	NOUN
gujaf-207	248	12	of	of	ADP
gujaf-207	248	13	(	(	PUNCT
gujaf-207	248	14	0.323	0.323	NUM
gujaf-207	248	15	)	)	PUNCT
gujaf-207	248	16	,	,	PUNCT
gujaf-207	248	17	median	median	NOUN
gujaf-207	248	18	(	(	PUNCT
gujaf-207	248	19	0.253	0.253	NUM
gujaf-207	248	20	)	)	PUNCT
gujaf-207	248	21	,	,	PUNCT
gujaf-207	248	22	standard	standard	ADJ
gujaf-207	248	23	deviation	deviation	NOUN
gujaf-207	248	24	of	of	ADP
gujaf-207	248	25	(	(	PUNCT
gujaf-207	248	26	.221	.221	NUM
gujaf-207	248	27	)	)	PUNCT
gujaf-207	248	28	,	,	PUNCT
gujaf-207	248	29	minimum	minimum	NOUN
gujaf-207	248	30	(	(	PUNCT
gujaf-207	248	31	0.08	0.08	NUM
gujaf-207	248	32	)	)	PUNCT
gujaf-207	248	33	and	and	CCONJ
gujaf-207	248	34	maximum	maximum	NOUN
gujaf-207	248	35	of	of	ADP
gujaf-207	248	36	(	(	PUNCT
gujaf-207	248	37	0.771	0.771	NUM
gujaf-207	248	38	)	)	PUNCT
gujaf-207	248	39	.	.	PUNCT
gujaf-207	249	1	these	these	PRON
gujaf-207	249	2	indicate	indicate	VERB
gujaf-207	249	3	that	that	SCONJ
gujaf-207	249	4	firms	firm	NOUN
gujaf-207	249	5	in	in	ADP
gujaf-207	249	6	the	the	DET
gujaf-207	249	7	non	non	ADJ
gujaf-207	249	8	-	-	ADJ
gujaf-207	249	9	financial	financial	ADJ
gujaf-207	249	10	sectors	sector	NOUN
gujaf-207	249	11	have	have	VERB
gujaf-207	249	12	average	average	ADJ
gujaf-207	249	13	quick	quick	ADJ
gujaf-207	249	14	ratio	ratio	NOUN
gujaf-207	249	15	of	of	ADP
gujaf-207	249	16	(	(	PUNCT
gujaf-207	249	17	32	32	NUM
gujaf-207	249	18	%	%	NOUN
gujaf-207	249	19	)	)	PUNCT
gujaf-207	249	20	,	,	PUNCT
gujaf-207	249	21	with	with	ADP
gujaf-207	249	22	highest	high	ADJ
gujaf-207	249	23	being	be	AUX
gujaf-207	249	24	(	(	PUNCT
gujaf-207	249	25	77	77	NUM
gujaf-207	249	26	%	%	NOUN
gujaf-207	249	27	)	)	PUNCT
gujaf-207	249	28	,	,	PUNCT
gujaf-207	249	29	and	and	CCONJ
gujaf-207	249	30	lowest	low	ADJ
gujaf-207	249	31	(	(	PUNCT
gujaf-207	249	32	8	8	NUM
gujaf-207	249	33	%	%	NOUN
gujaf-207	249	34	)	)	PUNCT
gujaf-207	249	35	.	.	PUNCT
gujaf-207	250	1	similarly	similarly	ADV
gujaf-207	250	2	,	,	PUNCT
gujaf-207	250	3	the	the	DET
gujaf-207	250	4	second	second	ADJ
gujaf-207	250	5	measure	measure	NOUN
gujaf-207	250	6	of	of	ADP
gujaf-207	250	7	liquidity	liquidity	NOUN
gujaf-207	250	8	risk	risk	NOUN
gujaf-207	250	9	surrogated	surrogate	VERB
gujaf-207	250	10	by	by	ADP
gujaf-207	250	11	(	(	PUNCT
gujaf-207	250	12	sdcr	sdcr	NOUN
gujaf-207	250	13	)	)	PUNCT
gujaf-207	250	14	depicts	depict	VERB
gujaf-207	250	15	an	an	DET
gujaf-207	250	16	average	average	NOUN
gujaf-207	250	17	of	of	ADP
gujaf-207	250	18	(	(	PUNCT
gujaf-207	250	19	0.395	0.395	NUM
gujaf-207	250	20	)	)	PUNCT
gujaf-207	250	21	,	,	PUNCT
gujaf-207	250	22	median	median	NOUN
gujaf-207	250	23	(	(	PUNCT
gujaf-207	250	24	0.322	0.322	NUM
gujaf-207	250	25	)	)	PUNCT
gujaf-207	250	26	,	,	PUNCT
gujaf-207	250	27	standard	standard	ADJ
gujaf-207	250	28	deviation	deviation	NOUN
gujaf-207	250	29	(	(	PUNCT
gujaf-207	250	30	0.267	0.267	NUM
gujaf-207	250	31	)	)	PUNCT
gujaf-207	250	32	,	,	PUNCT
gujaf-207	250	33	minimum	minimum	NOUN
gujaf-207	250	34	(	(	PUNCT
gujaf-207	250	35	0.092	0.092	NUM
gujaf-207	250	36	)	)	PUNCT
gujaf-207	250	37	and	and	CCONJ
gujaf-207	250	38	maximum	maximum	ADJ
gujaf-207	250	39	value	value	NOUN
gujaf-207	250	40	of	of	ADP
gujaf-207	250	41	(	(	PUNCT
gujaf-207	250	42	0.93	0.93	NUM
gujaf-207	250	43	)	)	PUNCT
gujaf-207	250	44	.	.	PUNCT
gujaf-207	251	1	this	this	PRON
gujaf-207	251	2	indicate	indicate	VERB
gujaf-207	251	3	that	that	SCONJ
gujaf-207	251	4	average	average	ADJ
gujaf-207	251	5	firms	firm	NOUN
gujaf-207	251	6	in	in	ADP
gujaf-207	251	7	the	the	DET
gujaf-207	251	8	non	non	ADJ
gujaf-207	251	9	-	-	ADJ
gujaf-207	251	10	financial	financial	ADJ
gujaf-207	251	11	sector	sector	NOUN
gujaf-207	251	12	have	have	VERB
gujaf-207	251	13	current	current	ADJ
gujaf-207	251	14	ratio	ratio	NOUN
gujaf-207	251	15	of	of	ADP
gujaf-207	251	16	(	(	PUNCT
gujaf-207	251	17	39.5	39.5	NUM
gujaf-207	251	18	%	%	NOUN
gujaf-207	251	19	)	)	PUNCT
gujaf-207	251	20	.	.	PUNCT
gujaf-207	252	1	these	these	PRON
gujaf-207	252	2	suggests	suggest	VERB
gujaf-207	252	3	that	that	SCONJ
gujaf-207	252	4	average	average	ADJ
gujaf-207	252	5	firms	firm	NOUN
gujaf-207	252	6	in	in	ADP
gujaf-207	252	7	the	the	DET
gujaf-207	252	8	nonfinancial	nonfinancial	ADJ
gujaf-207	252	9	sector	sector	NOUN
gujaf-207	252	10	have	have	VERB
gujaf-207	252	11	liquidity	liquidity	NOUN
gujaf-207	252	12	risk	risk	NOUN
gujaf-207	252	13	problem	problem	NOUN
gujaf-207	252	14	given	give	VERB
gujaf-207	252	15	the	the	DET
gujaf-207	252	16	high	high	ADJ
gujaf-207	252	17	average	average	ADJ
gujaf-207	252	18	quick	quick	ADJ
gujaf-207	252	19	and	and	CCONJ
gujaf-207	252	20	current	current	ADJ
gujaf-207	252	21	ratios	ratio	NOUN
gujaf-207	252	22	.	.	PUNCT
gujaf-207	253	1	lastly	lastly	ADV
gujaf-207	253	2	,	,	PUNCT
gujaf-207	253	3	the	the	DET
gujaf-207	253	4	control	control	NOUN
gujaf-207	253	5	variable	variable	ADJ
gujaf-207	253	6	firm	firm	ADJ
gujaf-207	253	7	size	size	NOUN
gujaf-207	253	8	(	(	PUNCT
gujaf-207	253	9	fs	fs	NOUN
gujaf-207	253	10	)	)	PUNCT
gujaf-207	253	11	shows	show	VERB
gujaf-207	253	12	a	a	DET
gujaf-207	253	13	mean	mean	NOUN
gujaf-207	253	14	of	of	ADP
gujaf-207	253	15	(	(	PUNCT
gujaf-207	253	16	4.18	4.18	NUM
gujaf-207	253	17	)	)	PUNCT
gujaf-207	253	18	,	,	PUNCT
gujaf-207	253	19	median	median	NOUN
gujaf-207	253	20	of	of	ADP
gujaf-207	253	21	(	(	PUNCT
gujaf-207	253	22	4.03	4.03	NUM
gujaf-207	253	23	)	)	PUNCT
gujaf-207	253	24	,	,	PUNCT
gujaf-207	253	25	standard	standard	ADJ
gujaf-207	253	26	deviation	deviation	NOUN
gujaf-207	253	27	of	of	ADP
gujaf-207	253	28	(	(	PUNCT
gujaf-207	253	29	0.83	0.83	NUM
gujaf-207	253	30	)	)	PUNCT
gujaf-207	253	31	,	,	PUNCT
gujaf-207	253	32	minimum	minimum	NOUN
gujaf-207	253	33	value	value	NOUN
gujaf-207	253	34	of	of	ADP
gujaf-207	253	35	(	(	PUNCT
gujaf-207	253	36	2.33	2.33	NUM
gujaf-207	253	37	)	)	PUNCT
gujaf-207	253	38	,	,	PUNCT
gujaf-207	253	39	and	and	CCONJ
gujaf-207	253	40	maximum	maximum	NOUN
gujaf-207	253	41	of	of	ADP
gujaf-207	253	42	(	(	PUNCT
gujaf-207	253	43	6.38	6.38	NUM
gujaf-207	253	44	)	)	PUNCT
gujaf-207	253	45	.	.	PUNCT
gujaf-207	254	1	gusau	gusau	PROPN
gujaf-207	254	2	journal	journal	PROPN
gujaf-207	254	3	of	of	ADP
gujaf-207	254	4	accounting	accounting	NOUN
gujaf-207	254	5	and	and	CCONJ
gujaf-207	254	6	finance	finance	NOUN
gujaf-207	254	7	,	,	PUNCT
gujaf-207	254	8	vol	vol	NOUN
gujaf-207	254	9	.	.	PROPN
gujaf-207	254	10	4	4	NUM
gujaf-207	254	11	,	,	PUNCT
gujaf-207	254	12	issue	issue	NOUN
gujaf-207	254	13	1	1	NUM
gujaf-207	254	14	,	,	PUNCT
gujaf-207	254	15	april	april	PROPN
gujaf-207	254	16	,	,	PUNCT
gujaf-207	254	17	2023	2023	NUM
gujaf-207	254	18	64	64	NUM
gujaf-207	254	19	the	the	DET
gujaf-207	254	20	low	low	ADJ
gujaf-207	254	21	value	value	NOUN
gujaf-207	254	22	of	of	ADP
gujaf-207	254	23	the	the	DET
gujaf-207	254	24	standard	standard	ADJ
gujaf-207	254	25	deviation	deviation	NOUN
gujaf-207	254	26	(	(	PUNCT
gujaf-207	254	27	0.83	0.83	NUM
gujaf-207	254	28	)	)	PUNCT
gujaf-207	254	29	denotes	denote	NOUN
gujaf-207	254	30	accuracy	accuracy	NOUN
gujaf-207	254	31	of	of	ADP
gujaf-207	254	32	the	the	DET
gujaf-207	254	33	mean	mean	ADJ
gujaf-207	254	34	score	score	NOUN
gujaf-207	254	35	(	(	PUNCT
gujaf-207	254	36	4.18	4.18	NUM
gujaf-207	254	37	)	)	PUNCT
gujaf-207	254	38	indicating	indicate	VERB
gujaf-207	254	39	that	that	SCONJ
gujaf-207	254	40	firms	firm	NOUN
gujaf-207	254	41	in	in	ADP
gujaf-207	254	42	the	the	DET
gujaf-207	254	43	non	non	ADJ
gujaf-207	254	44	-	-	ADJ
gujaf-207	254	45	financial	financial	ADJ
gujaf-207	254	46	sector	sector	NOUN
gujaf-207	254	47	have	have	VERB
gujaf-207	254	48	an	an	DET
gujaf-207	254	49	average	average	ADJ
gujaf-207	254	50	firm	firm	ADJ
gujaf-207	254	51	size	size	NOUN
gujaf-207	254	52	of	of	ADP
gujaf-207	254	53	(	(	PUNCT
gujaf-207	254	54	4.18	4.18	NUM
gujaf-207	254	55	)	)	PUNCT
gujaf-207	254	56	measured	measure	VERB
gujaf-207	254	57	by	by	ADP
gujaf-207	254	58	log	log	NOUN
gujaf-207	254	59	of	of	ADP
gujaf-207	254	60	total	total	ADJ
gujaf-207	254	61	assets	asset	NOUN
gujaf-207	254	62	.	.	PUNCT
gujaf-207	255	1	the	the	DET
gujaf-207	255	2	second	second	ADJ
gujaf-207	255	3	control	control	NOUN
gujaf-207	255	4	variable	variable	NOUN
gujaf-207	255	5	denoted	denote	VERB
gujaf-207	255	6	by	by	ADP
gujaf-207	255	7	leverage	leverage	NOUN
gujaf-207	255	8	(	(	PUNCT
gujaf-207	255	9	lev	lev	NOUN
gujaf-207	255	10	)	)	PUNCT
gujaf-207	255	11	shows	show	VERB
gujaf-207	255	12	a	a	DET
gujaf-207	255	13	mean	mean	ADJ
gujaf-207	255	14	score	score	NOUN
gujaf-207	255	15	of	of	ADP
gujaf-207	255	16	(	(	PUNCT
gujaf-207	255	17	0.68	0.68	NUM
gujaf-207	255	18	)	)	PUNCT
gujaf-207	255	19	,	,	PUNCT
gujaf-207	255	20	median	median	NOUN
gujaf-207	255	21	(	(	PUNCT
gujaf-207	255	22	0.62	0.62	NUM
gujaf-207	255	23	)	)	PUNCT
gujaf-207	255	24	,	,	PUNCT
gujaf-207	255	25	standard	standard	ADJ
gujaf-207	255	26	deviation	deviation	NOUN
gujaf-207	255	27	of	of	ADP
gujaf-207	255	28	(	(	PUNCT
gujaf-207	255	29	0.53	0.53	NUM
gujaf-207	255	30	)	)	PUNCT
gujaf-207	255	31	,	,	PUNCT
gujaf-207	255	32	minimum	minimum	NOUN
gujaf-207	255	33	(	(	PUNCT
gujaf-207	255	34	-1.03	-1.03	NUM
gujaf-207	255	35	)	)	PUNCT
gujaf-207	255	36	,	,	PUNCT
gujaf-207	255	37	and	and	CCONJ
gujaf-207	255	38	a	a	DET
gujaf-207	255	39	maximum	maximum	ADJ
gujaf-207	255	40	value	value	NOUN
gujaf-207	255	41	of	of	ADP
gujaf-207	255	42	(	(	PUNCT
gujaf-207	255	43	4.91	4.91	NUM
gujaf-207	255	44	)	)	PUNCT
gujaf-207	255	45	.	.	PUNCT
gujaf-207	256	1	the	the	DET
gujaf-207	256	2	low	low	ADJ
gujaf-207	256	3	value	value	NOUN
gujaf-207	256	4	of	of	ADP
gujaf-207	256	5	the	the	DET
gujaf-207	256	6	standard	standard	ADJ
gujaf-207	256	7	deviation	deviation	NOUN
gujaf-207	256	8	(	(	PUNCT
gujaf-207	256	9	0.53	0.53	NUM
gujaf-207	256	10	)	)	PUNCT
gujaf-207	256	11	validate	validate	NOUN
gujaf-207	256	12	the	the	DET
gujaf-207	256	13	mean	mean	NOUN
gujaf-207	256	14	,	,	PUNCT
gujaf-207	256	15	indicating	indicate	VERB
gujaf-207	256	16	that	that	SCONJ
gujaf-207	256	17	majority	majority	NOUN
gujaf-207	256	18	of	of	ADP
gujaf-207	256	19	firms	firm	NOUN
gujaf-207	256	20	within	within	ADP
gujaf-207	256	21	the	the	DET
gujaf-207	256	22	non	non	ADJ
gujaf-207	256	23	-	-	ADJ
gujaf-207	256	24	financial	financial	ADJ
gujaf-207	256	25	sector	sector	NOUN
gujaf-207	256	26	finance	finance	VERB
gujaf-207	256	27	large	large	ADJ
gujaf-207	256	28	portion	portion	NOUN
gujaf-207	256	29	of	of	ADP
gujaf-207	256	30	their	their	PRON
gujaf-207	256	31	assets	asset	NOUN
gujaf-207	256	32	by	by	ADP
gujaf-207	256	33	use	use	NOUN
gujaf-207	256	34	of	of	ADP
gujaf-207	256	35	debts	debt	NOUN
gujaf-207	256	36	given	give	VERB
gujaf-207	256	37	the	the	DET
gujaf-207	256	38	average	average	ADJ
gujaf-207	256	39	value	value	NOUN
gujaf-207	256	40	(	(	PUNCT
gujaf-207	256	41	68	68	NUM
gujaf-207	256	42	%	%	NOUN
gujaf-207	256	43	)	)	PUNCT
gujaf-207	256	44	leverage	leverage	NOUN
gujaf-207	256	45	.	.	PUNCT
gujaf-207	257	1	the	the	DET
gujaf-207	257	2	lastly	lastly	ADV
gujaf-207	257	3	,	,	PUNCT
gujaf-207	257	4	firms	firm	NOUN
gujaf-207	257	5	age	age	NOUN
gujaf-207	257	6	denoted	denote	VERB
gujaf-207	257	7	by	by	ADP
gujaf-207	257	8	(	(	PUNCT
gujaf-207	257	9	age	age	NOUN
gujaf-207	257	10	)	)	PUNCT
gujaf-207	257	11	has	have	VERB
gujaf-207	257	12	a	a	DET
gujaf-207	257	13	mean	mean	ADJ
gujaf-207	257	14	score	score	NOUN
gujaf-207	257	15	of	of	ADP
gujaf-207	257	16	(	(	PUNCT
gujaf-207	257	17	40.22	40.22	NUM
gujaf-207	257	18	)	)	PUNCT
gujaf-207	257	19	,	,	PUNCT
gujaf-207	257	20	median	median	NOUN
gujaf-207	257	21	(	(	PUNCT
gujaf-207	257	22	38	38	NUM
gujaf-207	257	23	)	)	PUNCT
gujaf-207	257	24	,	,	PUNCT
gujaf-207	257	25	standard	standard	ADJ
gujaf-207	257	26	deviation	deviation	NOUN
gujaf-207	257	27	(	(	PUNCT
gujaf-207	257	28	20.5	20.5	NUM
gujaf-207	257	29	)	)	PUNCT
gujaf-207	257	30	,	,	PUNCT
gujaf-207	257	31	minimum	minimum	NOUN
gujaf-207	257	32	(	(	PUNCT
gujaf-207	257	33	3	3	NUM
gujaf-207	257	34	)	)	PUNCT
gujaf-207	257	35	and	and	CCONJ
gujaf-207	257	36	maximum	maximum	NOUN
gujaf-207	257	37	of	of	ADP
gujaf-207	257	38	(	(	PUNCT
gujaf-207	257	39	98	98	NUM
gujaf-207	257	40	)	)	PUNCT
gujaf-207	257	41	.	.	PUNCT
gujaf-207	258	1	these	these	PRON
gujaf-207	258	2	simply	simply	ADV
gujaf-207	258	3	implies	imply	VERB
gujaf-207	258	4	that	that	SCONJ
gujaf-207	258	5	majority	majority	NOUN
gujaf-207	258	6	of	of	ADP
gujaf-207	258	7	firms	firm	NOUN
gujaf-207	258	8	in	in	ADP
gujaf-207	258	9	the	the	DET
gujaf-207	258	10	non	non	ADJ
gujaf-207	258	11	-	-	ADJ
gujaf-207	258	12	financial	financial	ADJ
gujaf-207	258	13	sector	sector	NOUN
gujaf-207	258	14	have	have	VERB
gujaf-207	258	15	an	an	DET
gujaf-207	258	16	average	average	NOUN
gujaf-207	258	17	of	of	ADP
gujaf-207	258	18	(	(	PUNCT
gujaf-207	258	19	40	40	NUM
gujaf-207	258	20	)	)	PUNCT
gujaf-207	258	21	years	year	NOUN
gujaf-207	258	22	of	of	ADP
gujaf-207	258	23	operations	operation	NOUN
gujaf-207	258	24	,	,	PUNCT
gujaf-207	258	25	with	with	ADP
gujaf-207	258	26	(	(	PUNCT
gujaf-207	258	27	3	3	NUM
gujaf-207	258	28	)	)	PUNCT
gujaf-207	258	29	years	year	NOUN
gujaf-207	258	30	being	be	AUX
gujaf-207	258	31	the	the	DET
gujaf-207	258	32	minimum	minimum	ADJ
gujaf-207	258	33	and	and	CCONJ
gujaf-207	258	34	maximum	maximum	ADJ
gujaf-207	258	35	age	age	NOUN
gujaf-207	258	36	of	of	ADP
gujaf-207	258	37	(	(	PUNCT
gujaf-207	258	38	98	98	NUM
gujaf-207	258	39	)	)	PUNCT
gujaf-207	258	40	years	year	NOUN
gujaf-207	258	41	.	.	PUNCT
gujaf-207	259	1	correlation	correlation	NOUN
gujaf-207	259	2	matrix	matrix	NOUN
gujaf-207	259	3	the	the	DET
gujaf-207	259	4	correlation	correlation	NOUN
gujaf-207	259	5	matrix	matrix	NOUN
gujaf-207	259	6	shows	show	VERB
gujaf-207	259	7	the	the	DET
gujaf-207	259	8	interrelationships	interrelationship	NOUN
gujaf-207	259	9	among	among	ADP
gujaf-207	259	10	the	the	DET
gujaf-207	259	11	variables	variable	NOUN
gujaf-207	259	12	under	under	ADP
gujaf-207	259	13	investigation	investigation	NOUN
gujaf-207	259	14	.	.	PUNCT
gujaf-207	260	1	specifically	specifically	ADV
gujaf-207	260	2	,	,	PUNCT
gujaf-207	260	3	the	the	DET
gujaf-207	260	4	matrix	matrix	NOUN
gujaf-207	260	5	outlines	outline	VERB
gujaf-207	260	6	the	the	DET
gujaf-207	260	7	association	association	NOUN
gujaf-207	260	8	between	between	ADP
gujaf-207	260	9	dependent	dependent	ADJ
gujaf-207	260	10	variable	variable	NOUN
gujaf-207	260	11	(	(	PUNCT
gujaf-207	260	12	roa	roa	PROPN
gujaf-207	260	13	)	)	PUNCT
gujaf-207	260	14	and	and	CCONJ
gujaf-207	260	15	independent	independent	ADJ
gujaf-207	260	16	variable	variable	NOUN
gujaf-207	260	17	which	which	PRON
gujaf-207	260	18	is	be	AUX
gujaf-207	260	19	liquidity	liquidity	NOUN
gujaf-207	260	20	risk	risk	NOUN
gujaf-207	260	21	measured	measure	VERB
gujaf-207	260	22	by	by	ADP
gujaf-207	260	23	(	(	PUNCT
gujaf-207	260	24	sdqrw	sdqrw	NOUN
gujaf-207	260	25	)	)	PUNCT
gujaf-207	260	26	and	and	CCONJ
gujaf-207	260	27	(	(	PUNCT
gujaf-207	260	28	sdcrw	sdcrw	NOUN
gujaf-207	260	29	)	)	PUNCT
gujaf-207	260	30	and	and	CCONJ
gujaf-207	260	31	control	control	NOUN
gujaf-207	260	32	variables	variable	NOUN
gujaf-207	260	33	;	;	PUNCT
gujaf-207	260	34	firm	firm	ADJ
gujaf-207	260	35	size	size	NOUN
gujaf-207	260	36	(	(	PUNCT
gujaf-207	260	37	fs	fs	NOUN
gujaf-207	260	38	)	)	PUNCT
gujaf-207	260	39	,	,	PUNCT
gujaf-207	260	40	leverage	leverage	NOUN
gujaf-207	260	41	(	(	PUNCT
gujaf-207	260	42	lev	lev	NOUN
gujaf-207	260	43	)	)	PUNCT
gujaf-207	260	44	,	,	PUNCT
gujaf-207	260	45	and	and	CCONJ
gujaf-207	260	46	firm	firm	ADJ
gujaf-207	260	47	age	age	NOUN
gujaf-207	260	48	(	(	PUNCT
gujaf-207	260	49	age	age	NOUN
gujaf-207	260	50	)	)	PUNCT
gujaf-207	260	51	.	.	PUNCT
gujaf-207	261	1	this	this	PRON
gujaf-207	261	2	could	could	AUX
gujaf-207	261	3	be	be	AUX
gujaf-207	261	4	observed	observe	VERB
gujaf-207	261	5	in	in	ADP
gujaf-207	261	6	table	table	NOUN
gujaf-207	261	7	4.2	4.2	NUM
gujaf-207	261	8	below	below	ADV
gujaf-207	261	9	:	:	PUNCT
gujaf-207	261	10	table	table	NOUN
gujaf-207	261	11	4.2	4.2	NUM
gujaf-207	261	12	:	:	PUNCT
gujaf-207	261	13	correlation	correlation	NOUN
gujaf-207	261	14	matrix	matrix	NOUN
gujaf-207	261	15	variables	variable	NOUN
gujaf-207	261	16	roa	roa	PROPN
gujaf-207	261	17	sdqrw	sdqrw	PROPN
gujaf-207	261	18	sdcrw	sdcrw	PROPN
gujaf-207	261	19	fs	fs	ADP
gujaf-207	261	20	lev	lev	PROPN
gujaf-207	261	21	fa	fa	PROPN
gujaf-207	261	22	vif	vif	PROPN
gujaf-207	261	23	performance(roa	performance(roa	PROPN
gujaf-207	261	24	)	)	PUNCT
gujaf-207	261	25	1.000	1.000	NUM
gujaf-207	261	26	liquidity	liquidity	NOUN
gujaf-207	261	27	risk	risk	NOUN
gujaf-207	261	28	(	(	PUNCT
gujaf-207	261	29	sdqr	sdqr	PROPN
gujaf-207	261	30	)	)	PUNCT
gujaf-207	261	31	-0.019	-0.019	NUM
gujaf-207	261	32	1.000	1.000	NUM
gujaf-207	261	33	2.48	2.48	NUM
gujaf-207	261	34	liquidity	liquidity	NOUN
gujaf-207	261	35	risk	risk	NOUN
gujaf-207	261	36	(	(	PUNCT
gujaf-207	261	37	sdcr	sdcr	NOUN
gujaf-207	261	38	)	)	PUNCT
gujaf-207	261	39	-0.096	-0.096	PUNCT
gujaf-207	261	40	0.838	0.838	NUM
gujaf-207	261	41	1.000	1.000	NUM
gujaf-207	261	42	2.39	2.39	NUM
gujaf-207	261	43	firm	firm	ADJ
gujaf-207	261	44	size	size	NOUN
gujaf-207	261	45	(	(	PUNCT
gujaf-207	261	46	fs	fs	NOUN
gujaf-207	261	47	)	)	PUNCT
gujaf-207	261	48	0.121	0.121	NUM
gujaf-207	261	49	-0.179	-0.179	NOUN
gujaf-207	261	50	-0.131	-0.131	PUNCT
gujaf-207	261	51	1.000	1.000	NUM
gujaf-207	261	52	1.05	1.05	NUM
gujaf-207	261	53	leverage	leverage	NOUN
gujaf-207	261	54	(	(	PUNCT
gujaf-207	261	55	lev	lev	NOUN
gujaf-207	261	56	)	)	PUNCT
gujaf-207	261	57	-0.434	-0.434	NUM
gujaf-207	261	58	-0.142	-0.142	PUNCT
gujaf-207	261	59	-0.106	-0.106	NUM
gujaf-207	261	60	-0.097	-0.097	SYM
gujaf-207	261	61	1.000	1.000	NUM
gujaf-207	261	62	1.04	1.04	NUM
gujaf-207	261	63	firm	firm	ADJ
gujaf-207	261	64	age	age	NOUN
gujaf-207	261	65	(	(	PUNCT
gujaf-207	261	66	ge	ge	PROPN
gujaf-207	261	67	)	)	PUNCT
gujaf-207	261	68	0.051	0.051	NUM
gujaf-207	261	69	-0.099	-0.099	PUNCT
gujaf-207	261	70	-0.074	-0.074	PROPN
gujaf-207	261	71	0.031	0.031	NUM
gujaf-207	261	72	0.080	0.080	NUM
gujaf-207	261	73	1.000	1.000	NUM
gujaf-207	261	74	1.01	1.01	NUM
gujaf-207	261	75	source	source	NOUN
gujaf-207	261	76	:	:	PUNCT
gujaf-207	261	77	stata	stata	NOUN
gujaf-207	261	78	output	output	NOUN
gujaf-207	261	79	(	(	PUNCT
gujaf-207	261	80	2023	2023	NUM
gujaf-207	261	81	)	)	PUNCT
gujaf-207	261	82	table	table	NOUN
gujaf-207	261	83	4.2	4.2	NUM
gujaf-207	261	84	above	above	ADV
gujaf-207	261	85	,	,	PUNCT
gujaf-207	261	86	shows	show	VERB
gujaf-207	261	87	that	that	SCONJ
gujaf-207	261	88	performance	performance	NOUN
gujaf-207	261	89	(	(	PUNCT
gujaf-207	261	90	roa	roa	NOUN
gujaf-207	261	91	)	)	PUNCT
gujaf-207	261	92	has	have	VERB
gujaf-207	261	93	a	a	DET
gujaf-207	261	94	negative	negative	ADJ
gujaf-207	261	95	relation	relation	NOUN
gujaf-207	261	96	with	with	ADP
gujaf-207	261	97	liquidity	liquidity	NOUN
gujaf-207	261	98	risk	risk	NOUN
gujaf-207	261	99	(	(	PUNCT
gujaf-207	261	100	sdqr	sdqr	NOUN
gujaf-207	261	101	=	=	SYM
gujaf-207	261	102	-0.019	-0.019	X
gujaf-207	261	103	)	)	PUNCT
gujaf-207	261	104	,	,	PUNCT
gujaf-207	261	105	and	and	CCONJ
gujaf-207	261	106	(	(	PUNCT
gujaf-207	261	107	sdcr	sdcr	NOUN
gujaf-207	261	108	=	=	SYM
gujaf-207	261	109	-0.096	-0.096	X
gujaf-207	261	110	)	)	PUNCT
gujaf-207	261	111	indicating	indicate	VERB
gujaf-207	261	112	that	that	SCONJ
gujaf-207	261	113	liquidity	liquidity	NOUN
gujaf-207	261	114	risk	risk	NOUN
gujaf-207	261	115	reduces	reduce	VERB
gujaf-207	261	116	performance	performance	NOUN
gujaf-207	261	117	(	(	PUNCT
gujaf-207	261	118	roa	roa	NOUN
gujaf-207	261	119	)	)	PUNCT
gujaf-207	261	120	by	by	ADP
gujaf-207	261	121	approximately	approximately	ADV
gujaf-207	261	122	(	(	PUNCT
gujaf-207	261	123	2	2	NUM
gujaf-207	261	124	%	%	NOUN
gujaf-207	261	125	)	)	PUNCT
gujaf-207	261	126	and	and	CCONJ
gujaf-207	261	127	(	(	PUNCT
gujaf-207	261	128	9.6	9.6	NUM
gujaf-207	261	129	%	%	NOUN
gujaf-207	261	130	)	)	PUNCT
gujaf-207	261	131	respectively	respectively	ADV
gujaf-207	261	132	.	.	PUNCT
gujaf-207	262	1	however	however	ADV
gujaf-207	262	2	,	,	PUNCT
gujaf-207	262	3	performance	performance	NOUN
gujaf-207	262	4	(	(	PUNCT
gujaf-207	262	5	roa	roa	NOUN
gujaf-207	262	6	)	)	PUNCT
gujaf-207	262	7	and	and	CCONJ
gujaf-207	262	8	control	control	NOUN
gujaf-207	262	9	variable	variable	ADJ
gujaf-207	262	10	firm	firm	ADJ
gujaf-207	262	11	size	size	NOUN
gujaf-207	262	12	(	(	PUNCT
gujaf-207	262	13	fs	fs	INTJ
gujaf-207	262	14	)	)	PUNCT
gujaf-207	262	15	shows	show	VERB
gujaf-207	262	16	a	a	DET
gujaf-207	262	17	positive	positive	ADJ
gujaf-207	262	18	relationship	relationship	NOUN
gujaf-207	262	19	of	of	ADP
gujaf-207	262	20	(	(	PUNCT
gujaf-207	262	21	0.121	0.121	NUM
gujaf-207	262	22	)	)	PUNCT
gujaf-207	262	23	,	,	PUNCT
gujaf-207	262	24	leverage	leverage	NOUN
gujaf-207	262	25	(	(	PUNCT
gujaf-207	262	26	lev	lev	NOUN
gujaf-207	262	27	)	)	PUNCT
gujaf-207	262	28	showed	show	VERB
gujaf-207	262	29	negative	negative	ADJ
gujaf-207	262	30	relationship	relationship	NOUN
gujaf-207	262	31	of	of	ADP
gujaf-207	262	32	(	(	PUNCT
gujaf-207	262	33	-0.434	-0.434	PROPN
gujaf-207	262	34	)	)	PUNCT
gujaf-207	262	35	,	,	PUNCT
gujaf-207	262	36	and	and	CCONJ
gujaf-207	262	37	firms	firm	NOUN
gujaf-207	262	38	age	age	NOUN
gujaf-207	262	39	(	(	PUNCT
gujaf-207	262	40	age	age	NOUN
gujaf-207	262	41	)	)	PUNCT
gujaf-207	262	42	revealed	reveal	VERB
gujaf-207	262	43	a	a	DET
gujaf-207	262	44	positive	positive	ADJ
gujaf-207	262	45	association	association	NOUN
gujaf-207	262	46	of	of	ADP
gujaf-207	262	47	(	(	PUNCT
gujaf-207	262	48	0.051	0.051	NUM
gujaf-207	262	49	)	)	PUNCT
gujaf-207	262	50	.	.	PUNCT
gujaf-207	263	1	these	these	DET
gujaf-207	263	2	results	result	NOUN
gujaf-207	263	3	means	mean	VERB
gujaf-207	263	4	that	that	SCONJ
gujaf-207	263	5	firms	firm	NOUN
gujaf-207	263	6	size	size	NOUN
gujaf-207	263	7	(	(	PUNCT
gujaf-207	263	8	fs	fs	NOUN
gujaf-207	263	9	)	)	PUNCT
gujaf-207	263	10	control	control	NOUN
gujaf-207	263	11	increase	increase	NOUN
gujaf-207	263	12	in	in	ADP
gujaf-207	263	13	performance	performance	NOUN
gujaf-207	263	14	by	by	ADP
gujaf-207	263	15	(	(	PUNCT
gujaf-207	263	16	12	12	NUM
gujaf-207	263	17	%	%	NOUN
gujaf-207	263	18	)	)	PUNCT
gujaf-207	263	19	,	,	PUNCT
gujaf-207	263	20	leverage	leverage	NOUN
gujaf-207	263	21	(	(	PUNCT
gujaf-207	263	22	lev	lev	NOUN
gujaf-207	263	23	)	)	PUNCT
gujaf-207	263	24	control	control	NOUN
gujaf-207	263	25	decrease	decrease	NOUN
gujaf-207	263	26	in	in	ADP
gujaf-207	263	27	performance	performance	NOUN
gujaf-207	263	28	by	by	ADP
gujaf-207	263	29	(	(	PUNCT
gujaf-207	263	30	43	43	NUM
gujaf-207	263	31	%	%	NOUN
gujaf-207	263	32	)	)	PUNCT
gujaf-207	263	33	,	,	PUNCT
gujaf-207	263	34	and	and	CCONJ
gujaf-207	263	35	firms	firm	NOUN
gujaf-207	263	36	age	age	NOUN
gujaf-207	263	37	(	(	PUNCT
gujaf-207	263	38	age	age	NOUN
gujaf-207	263	39	)	)	PUNCT
gujaf-207	263	40	control	control	NOUN
gujaf-207	263	41	increase	increase	NOUN
gujaf-207	263	42	in	in	ADP
gujaf-207	263	43	performance	performance	NOUN
gujaf-207	263	44	by	by	ADP
gujaf-207	263	45	(	(	PUNCT
gujaf-207	263	46	5	5	NUM
gujaf-207	263	47	%	%	NOUN
gujaf-207	263	48	)	)	PUNCT
gujaf-207	263	49	.	.	PUNCT
gujaf-207	264	1	the	the	DET
gujaf-207	264	2	second	second	ADJ
gujaf-207	264	3	column	column	NOUN
gujaf-207	264	4	(	(	PUNCT
gujaf-207	264	5	sdqr	sdqr	PROPN
gujaf-207	264	6	)	)	PUNCT
gujaf-207	264	7	in	in	ADP
gujaf-207	264	8	the	the	DET
gujaf-207	264	9	matrix	matrix	NOUN
gujaf-207	264	10	also	also	ADV
gujaf-207	264	11	revealed	reveal	VERB
gujaf-207	264	12	a	a	DET
gujaf-207	264	13	positive	positive	ADJ
gujaf-207	264	14	relationship	relationship	NOUN
gujaf-207	264	15	between	between	ADP
gujaf-207	264	16	liquidity	liquidity	NOUN
gujaf-207	264	17	risk	risk	NOUN
gujaf-207	264	18	(	(	PUNCT
gujaf-207	264	19	sdqr	sdqr	PROPN
gujaf-207	264	20	)	)	PUNCT
gujaf-207	264	21	and	and	CCONJ
gujaf-207	264	22	(	(	PUNCT
gujaf-207	264	23	sdcr	sdcr	NOUN
gujaf-207	264	24	)	)	PUNCT
gujaf-207	264	25	equals	equal	VERB
gujaf-207	264	26	(	(	PUNCT
gujaf-207	264	27	0.838	0.838	NUM
gujaf-207	264	28	)	)	PUNCT
gujaf-207	264	29	.	.	PUNCT
gujaf-207	265	1	gusau	gusau	PROPN
gujaf-207	265	2	journal	journal	PROPN
gujaf-207	265	3	of	of	ADP
gujaf-207	265	4	accounting	accounting	NOUN
gujaf-207	265	5	and	and	CCONJ
gujaf-207	265	6	finance	finance	NOUN
gujaf-207	265	7	,	,	PUNCT
gujaf-207	265	8	vol	vol	NOUN
gujaf-207	265	9	.	.	PROPN
gujaf-207	265	10	4	4	NUM
gujaf-207	265	11	,	,	PUNCT
gujaf-207	265	12	issue	issue	NOUN
gujaf-207	265	13	1	1	NUM
gujaf-207	265	14	,	,	PUNCT
gujaf-207	265	15	april	april	PROPN
gujaf-207	265	16	,	,	PUNCT
gujaf-207	265	17	2023	2023	NUM
gujaf-207	265	18	65	65	NUM
gujaf-207	265	19	similarly	similarly	ADV
gujaf-207	265	20	,	,	PUNCT
gujaf-207	265	21	liquidity	liquidity	NOUN
gujaf-207	265	22	risk	risk	NOUN
gujaf-207	265	23	(	(	PUNCT
gujaf-207	265	24	sdqr	sdqr	PROPN
gujaf-207	265	25	)	)	PUNCT
gujaf-207	265	26	showed	show	VERB
gujaf-207	265	27	a	a	DET
gujaf-207	265	28	negative	negative	ADJ
gujaf-207	265	29	relation	relation	NOUN
gujaf-207	265	30	with	with	ADP
gujaf-207	265	31	all	all	DET
gujaf-207	265	32	the	the	DET
gujaf-207	265	33	control	control	NOUN
gujaf-207	265	34	variables	variable	NOUN
gujaf-207	265	35	as	as	SCONJ
gujaf-207	265	36	follows	follow	VERB
gujaf-207	265	37	;	;	PUNCT
gujaf-207	265	38	firm	firm	ADJ
gujaf-207	265	39	size	size	NOUN
gujaf-207	265	40	(	(	PUNCT
gujaf-207	265	41	fs	fs	NOUN
gujaf-207	265	42	=	=	SYM
gujaf-207	265	43	-0.179	-0.179	NOUN
gujaf-207	265	44	)	)	PUNCT
gujaf-207	265	45	,	,	PUNCT
gujaf-207	265	46	leverage	leverage	NOUN
gujaf-207	265	47	(	(	PUNCT
gujaf-207	265	48	lev	lev	NOUN
gujaf-207	265	49	=	=	SYM
gujaf-207	265	50	-0.142	-0.142	PUNCT
gujaf-207	265	51	)	)	PUNCT
gujaf-207	265	52	,	,	PUNCT
gujaf-207	265	53	and	and	CCONJ
gujaf-207	265	54	firm	firm	ADJ
gujaf-207	265	55	age	age	NOUN
gujaf-207	265	56	(	(	PUNCT
gujaf-207	265	57	age	age	NOUN
gujaf-207	265	58	=	=	SYM
gujaf-207	265	59	-0.099	-0.099	NUM
gujaf-207	265	60	)	)	PUNCT
gujaf-207	265	61	.	.	PUNCT
gujaf-207	266	1	these	these	PRON
gujaf-207	266	2	indicate	indicate	VERB
gujaf-207	266	3	that	that	SCONJ
gujaf-207	266	4	all	all	DET
gujaf-207	266	5	the	the	DET
gujaf-207	266	6	control	control	NOUN
gujaf-207	266	7	varaibles	varaible	NOUN
gujaf-207	266	8	control	control	NOUN
gujaf-207	266	9	decrease	decrease	VERB
gujaf-207	266	10	liquidity	liquidity	NOUN
gujaf-207	266	11	risk	risk	NOUN
gujaf-207	266	12	such	such	ADJ
gujaf-207	266	13	as	as	ADP
gujaf-207	266	14	;	;	PUNCT
gujaf-207	266	15	firm	firm	ADJ
gujaf-207	266	16	size	size	NOUN
gujaf-207	266	17	(	(	PUNCT
gujaf-207	266	18	fs	fs	NOUN
gujaf-207	266	19	)	)	PUNCT
gujaf-207	266	20	by	by	ADP
gujaf-207	266	21	(	(	PUNCT
gujaf-207	266	22	17.9	17.9	NUM
gujaf-207	266	23	%	%	NOUN
gujaf-207	266	24	)	)	PUNCT
gujaf-207	266	25	,	,	PUNCT
gujaf-207	266	26	leverage	leverage	NOUN
gujaf-207	266	27	by	by	ADP
gujaf-207	266	28	(	(	PUNCT
gujaf-207	266	29	14	14	NUM
gujaf-207	266	30	%	%	NOUN
gujaf-207	266	31	)	)	PUNCT
gujaf-207	266	32	,	,	PUNCT
gujaf-207	266	33	and	and	CCONJ
gujaf-207	266	34	firm	firm	ADJ
gujaf-207	266	35	age	age	NOUN
gujaf-207	266	36	(	(	PUNCT
gujaf-207	266	37	age	age	NOUN
gujaf-207	266	38	)	)	PUNCT
gujaf-207	266	39	by	by	ADP
gujaf-207	266	40	(	(	PUNCT
gujaf-207	266	41	9.9	9.9	NUM
gujaf-207	266	42	%	%	NOUN
gujaf-207	266	43	)	)	PUNCT
gujaf-207	266	44	respectively	respectively	ADV
gujaf-207	266	45	.	.	PUNCT
gujaf-207	267	1	similar	similar	ADJ
gujaf-207	267	2	to	to	ADP
gujaf-207	267	3	this	this	PRON
gujaf-207	267	4	,	,	PUNCT
gujaf-207	267	5	liquidity	liquidity	NOUN
gujaf-207	267	6	risk	risk	NOUN
gujaf-207	267	7	(	(	PUNCT
gujaf-207	267	8	sdcr	sdcr	NOUN
gujaf-207	267	9	)	)	PUNCT
gujaf-207	267	10	showed	show	VERB
gujaf-207	267	11	a	a	DET
gujaf-207	267	12	negative	negative	ADJ
gujaf-207	267	13	relation	relation	NOUN
gujaf-207	267	14	with	with	ADP
gujaf-207	267	15	all	all	DET
gujaf-207	267	16	the	the	DET
gujaf-207	267	17	control	control	NOUN
gujaf-207	267	18	variables	variable	NOUN
gujaf-207	267	19	as	as	SCONJ
gujaf-207	267	20	follows	follow	VERB
gujaf-207	267	21	;	;	PUNCT
gujaf-207	267	22	firm	firm	ADJ
gujaf-207	267	23	size	size	NOUN
gujaf-207	267	24	(	(	PUNCT
gujaf-207	267	25	fs	fs	X
gujaf-207	267	26	=	=	SYM
gujaf-207	267	27	-0.131	-0.131	PROPN
gujaf-207	267	28	)	)	PUNCT
gujaf-207	267	29	,	,	PUNCT
gujaf-207	267	30	leverage	leverage	NOUN
gujaf-207	267	31	(	(	PUNCT
gujaf-207	267	32	lev	lev	NOUN
gujaf-207	267	33	=	=	SYM
gujaf-207	267	34	-0.106	-0.106	NOUN
gujaf-207	267	35	)	)	PUNCT
gujaf-207	267	36	,	,	PUNCT
gujaf-207	267	37	and	and	CCONJ
gujaf-207	267	38	firm	firm	ADJ
gujaf-207	267	39	age	age	NOUN
gujaf-207	267	40	(	(	PUNCT
gujaf-207	267	41	age	age	NOUN
gujaf-207	267	42	=	=	SYM
gujaf-207	267	43	-0.074	-0.074	PROPN
gujaf-207	267	44	)	)	PUNCT
gujaf-207	267	45	.	.	PUNCT
gujaf-207	268	1	these	these	PRON
gujaf-207	268	2	indicate	indicate	VERB
gujaf-207	268	3	that	that	SCONJ
gujaf-207	268	4	all	all	DET
gujaf-207	268	5	the	the	DET
gujaf-207	268	6	control	control	NOUN
gujaf-207	268	7	varaibles	varaible	NOUN
gujaf-207	268	8	control	control	NOUN
gujaf-207	268	9	decrease	decrease	VERB
gujaf-207	268	10	liquidity	liquidity	NOUN
gujaf-207	268	11	risk	risk	NOUN
gujaf-207	268	12	such	such	ADJ
gujaf-207	268	13	as	as	ADP
gujaf-207	268	14	;	;	PUNCT
gujaf-207	268	15	firm	firm	ADJ
gujaf-207	268	16	size	size	NOUN
gujaf-207	268	17	(	(	PUNCT
gujaf-207	268	18	fs	fs	NOUN
gujaf-207	268	19	)	)	PUNCT
gujaf-207	268	20	by	by	ADP
gujaf-207	268	21	(	(	PUNCT
gujaf-207	268	22	13	13	NUM
gujaf-207	268	23	%	%	NOUN
gujaf-207	268	24	)	)	PUNCT
gujaf-207	268	25	,	,	PUNCT
gujaf-207	268	26	leverage	leverage	NOUN
gujaf-207	268	27	by	by	ADP
gujaf-207	268	28	(	(	PUNCT
gujaf-207	268	29	11	11	NUM
gujaf-207	268	30	%	%	NOUN
gujaf-207	268	31	)	)	PUNCT
gujaf-207	268	32	,	,	PUNCT
gujaf-207	268	33	and	and	CCONJ
gujaf-207	268	34	firm	firm	ADJ
gujaf-207	268	35	age	age	NOUN
gujaf-207	268	36	(	(	PUNCT
gujaf-207	268	37	age	age	NOUN
gujaf-207	268	38	)	)	PUNCT
gujaf-207	268	39	by	by	ADP
gujaf-207	268	40	(	(	PUNCT
gujaf-207	268	41	7	7	NUM
gujaf-207	268	42	%	%	NOUN
gujaf-207	268	43	)	)	PUNCT
gujaf-207	268	44	respectively	respectively	ADV
gujaf-207	268	45	.	.	PUNCT
gujaf-207	269	1	however	however	ADV
gujaf-207	269	2	,	,	PUNCT
gujaf-207	269	3	all	all	DET
gujaf-207	269	4	the	the	DET
gujaf-207	269	5	control	control	NOUN
gujaf-207	269	6	variables	variable	NOUN
gujaf-207	269	7	were	be	AUX
gujaf-207	269	8	assumed	assume	VERB
gujaf-207	269	9	to	to	PART
gujaf-207	269	10	be	be	AUX
gujaf-207	269	11	held	hold	VERB
gujaf-207	269	12	constant	constant	ADJ
gujaf-207	269	13	in	in	ADP
gujaf-207	269	14	order	order	NOUN
gujaf-207	269	15	not	not	PART
gujaf-207	269	16	to	to	PART
gujaf-207	269	17	influence	influence	VERB
gujaf-207	269	18	the	the	DET
gujaf-207	269	19	relationships	relationship	NOUN
gujaf-207	269	20	.	.	PUNCT
gujaf-207	270	1	lastly	lastly	ADV
gujaf-207	270	2	,	,	PUNCT
gujaf-207	270	3	the	the	DET
gujaf-207	270	4	eighth	eighth	ADJ
gujaf-207	270	5	column	column	NOUN
gujaf-207	270	6	showed	show	VERB
gujaf-207	270	7	that	that	PRON
gujaf-207	270	8	firm	firm	ADJ
gujaf-207	270	9	size	size	NOUN
gujaf-207	270	10	(	(	PUNCT
gujaf-207	270	11	fs	fs	NOUN
gujaf-207	270	12	)	)	PUNCT
gujaf-207	270	13	has	have	VERB
gujaf-207	270	14	negative	negative	ADJ
gujaf-207	270	15	relation	relation	NOUN
gujaf-207	270	16	with	with	ADP
gujaf-207	270	17	leverage	leverage	NOUN
gujaf-207	270	18	(	(	PUNCT
gujaf-207	270	19	lev	lev	NOUN
gujaf-207	270	20	=	=	SYM
gujaf-207	270	21	0.097	0.097	NUM
gujaf-207	270	22	)	)	PUNCT
gujaf-207	270	23	,	,	PUNCT
gujaf-207	270	24	and	and	CCONJ
gujaf-207	270	25	positive	positive	ADJ
gujaf-207	270	26	link	link	NOUN
gujaf-207	270	27	with	with	ADP
gujaf-207	270	28	firms	firm	NOUN
gujaf-207	270	29	age	age	NOUN
gujaf-207	270	30	(	(	PUNCT
gujaf-207	270	31	age	age	NOUN
gujaf-207	270	32	=	=	SYM
gujaf-207	270	33	0.031	0.031	NUM
gujaf-207	270	34	)	)	PUNCT
gujaf-207	270	35	indicating	indicate	VERB
gujaf-207	270	36	that	that	SCONJ
gujaf-207	270	37	leverage	leverage	NOUN
gujaf-207	270	38	reduces	reduce	VERB
gujaf-207	270	39	(	(	PUNCT
gujaf-207	270	40	9.7	9.7	NUM
gujaf-207	270	41	%	%	NOUN
gujaf-207	270	42	)	)	PUNCT
gujaf-207	270	43	of	of	ADP
gujaf-207	270	44	the	the	DET
gujaf-207	270	45	firm	firm	ADJ
gujaf-207	270	46	size	size	NOUN
gujaf-207	270	47	,	,	PUNCT
gujaf-207	270	48	while	while	SCONJ
gujaf-207	270	49	firm	firm	ADJ
gujaf-207	270	50	’s	’s	PART
gujaf-207	270	51	age	age	NOUN
gujaf-207	270	52	improves	improve	VERB
gujaf-207	270	53	the	the	DET
gujaf-207	270	54	firm	firm	ADJ
gujaf-207	270	55	size	size	NOUN
gujaf-207	270	56	by	by	ADP
gujaf-207	270	57	(	(	PUNCT
gujaf-207	270	58	3.1	3.1	NUM
gujaf-207	270	59	%	%	NOUN
gujaf-207	270	60	)	)	PUNCT
gujaf-207	270	61	.	.	PUNCT
gujaf-207	271	1	similarly	similarly	ADV
gujaf-207	271	2	,	,	PUNCT
gujaf-207	271	3	leverage	leverage	NOUN
gujaf-207	271	4	(	(	PUNCT
gujaf-207	271	5	lev	lev	NOUN
gujaf-207	271	6	)	)	PUNCT
gujaf-207	271	7	was	be	AUX
gujaf-207	271	8	also	also	ADV
gujaf-207	271	9	found	find	VERB
gujaf-207	271	10	to	to	PART
gujaf-207	271	11	have	have	VERB
gujaf-207	271	12	positive	positive	ADJ
gujaf-207	271	13	link	link	NOUN
gujaf-207	271	14	with	with	ADP
gujaf-207	271	15	firm	firm	ADJ
gujaf-207	271	16	age	age	NOUN
gujaf-207	271	17	(	(	PUNCT
gujaf-207	271	18	age	age	NOUN
gujaf-207	271	19	=	=	SYM
gujaf-207	271	20	0.08	0.08	NUM
gujaf-207	271	21	)	)	PUNCT
gujaf-207	271	22	indicating	indicate	VERB
gujaf-207	271	23	that	that	SCONJ
gujaf-207	271	24	firm	firm	ADJ
gujaf-207	271	25	age	age	NOUN
gujaf-207	271	26	improve	improve	VERB
gujaf-207	271	27	(	(	PUNCT
gujaf-207	271	28	8	8	NUM
gujaf-207	271	29	%	%	NOUN
gujaf-207	271	30	)	)	PUNCT
gujaf-207	271	31	of	of	ADP
gujaf-207	271	32	the	the	DET
gujaf-207	271	33	firm	firm	NOUN
gujaf-207	271	34	’s	’s	PART
gujaf-207	271	35	leverage	leverage	NOUN
gujaf-207	271	36	.	.	PUNCT
gujaf-207	272	1	the	the	DET
gujaf-207	272	2	correlation	correlation	NOUN
gujaf-207	272	3	results	result	NOUN
gujaf-207	272	4	could	could	AUX
gujaf-207	272	5	also	also	ADV
gujaf-207	272	6	be	be	AUX
gujaf-207	272	7	authenticated	authenticate	VERB
gujaf-207	272	8	by	by	ADP
gujaf-207	272	9	the	the	DET
gujaf-207	272	10	variance	variance	NOUN
gujaf-207	272	11	inflation	inflation	NOUN
gujaf-207	272	12	factor	factor	NOUN
gujaf-207	272	13	(	(	PUNCT
gujaf-207	272	14	vif	vif	NOUN
gujaf-207	272	15	)	)	PUNCT
gujaf-207	272	16	shown	show	VERB
gujaf-207	272	17	in	in	ADP
gujaf-207	272	18	table	table	NOUN
gujaf-207	272	19	4.2	4.2	NUM
gujaf-207	272	20	,	,	PUNCT
gujaf-207	272	21	as	as	SCONJ
gujaf-207	272	22	no	no	DET
gujaf-207	272	23	vif	vif	NOUN
gujaf-207	272	24	value	value	NOUN
gujaf-207	272	25	was	be	AUX
gujaf-207	272	26	more	more	ADJ
gujaf-207	272	27	than	than	ADP
gujaf-207	272	28	or	or	CCONJ
gujaf-207	272	29	equal	equal	ADJ
gujaf-207	272	30	to	to	ADP
gujaf-207	272	31	ten	ten	NUM
gujaf-207	272	32	(	(	PUNCT
gujaf-207	272	33	10	10	NUM
gujaf-207	272	34	)	)	PUNCT
gujaf-207	272	35	,	,	PUNCT
gujaf-207	272	36	indicating	indicate	VERB
gujaf-207	272	37	that	that	SCONJ
gujaf-207	272	38	no	no	DET
gujaf-207	272	39	multicollinearity	multicollinearity	NOUN
gujaf-207	272	40	problem	problem	NOUN
gujaf-207	272	41	.	.	PUNCT
gujaf-207	273	1	as	as	SCONJ
gujaf-207	273	2	opined	opine	VERB
gujaf-207	273	3	by	by	ADP
gujaf-207	273	4	hair	hair	NOUN
gujaf-207	273	5	et	et	PROPN
gujaf-207	273	6	al	al	PROPN
gujaf-207	273	7	(	(	PUNCT
gujaf-207	273	8	2014	2014	NUM
gujaf-207	273	9	)	)	PUNCT
gujaf-207	273	10	that	that	SCONJ
gujaf-207	273	11	if	if	SCONJ
gujaf-207	273	12	the	the	DET
gujaf-207	273	13	vif	vif	NOUN
gujaf-207	273	14	value	value	NOUN
gujaf-207	273	15	is	be	AUX
gujaf-207	273	16	less	less	ADJ
gujaf-207	273	17	than	than	ADP
gujaf-207	273	18	ten	ten	NUM
gujaf-207	273	19	(	(	PUNCT
gujaf-207	273	20	vif	vif	X
gujaf-207	273	21	<	<	X
gujaf-207	273	22	10	10	NUM
gujaf-207	273	23	)	)	PUNCT
gujaf-207	273	24	the	the	DET
gujaf-207	273	25	model	model	NOUN
gujaf-207	273	26	is	be	AUX
gujaf-207	273	27	free	free	ADJ
gujaf-207	273	28	from	from	ADP
gujaf-207	273	29	multicollinearity	multicollinearity	NOUN
gujaf-207	273	30	problem	problem	NOUN
gujaf-207	273	31	.	.	PUNCT
gujaf-207	274	1	regression	regression	NOUN
gujaf-207	274	2	result	result	NOUN
gujaf-207	274	3	on	on	ADP
gujaf-207	274	4	liquidity	liquidity	NOUN
gujaf-207	274	5	risk	risk	NOUN
gujaf-207	274	6	and	and	CCONJ
gujaf-207	274	7	performance	performance	NOUN
gujaf-207	274	8	the	the	DET
gujaf-207	274	9	result	result	NOUN
gujaf-207	274	10	shows	show	VERB
gujaf-207	274	11	the	the	DET
gujaf-207	274	12	degree	degree	NOUN
gujaf-207	274	13	of	of	ADP
gujaf-207	274	14	influence	influence	NOUN
gujaf-207	274	15	liquidity	liquidity	NOUN
gujaf-207	274	16	risk	risk	NOUN
gujaf-207	274	17	(	(	PUNCT
gujaf-207	274	18	sdqr	sdqr	NOUN
gujaf-207	274	19	and	and	CCONJ
gujaf-207	274	20	sdcr	sdcr	NOUN
gujaf-207	274	21	)	)	PUNCT
gujaf-207	274	22	have	have	VERB
gujaf-207	274	23	on	on	ADP
gujaf-207	274	24	performance	performance	NOUN
gujaf-207	274	25	(	(	PUNCT
gujaf-207	274	26	roa	roa	NOUN
gujaf-207	274	27	)	)	PUNCT
gujaf-207	274	28	,	,	PUNCT
gujaf-207	274	29	as	as	ADV
gujaf-207	274	30	well	well	ADV
gujaf-207	274	31	as	as	ADP
gujaf-207	274	32	the	the	DET
gujaf-207	274	33	pattern	pattern	NOUN
gujaf-207	274	34	of	of	ADP
gujaf-207	274	35	the	the	DET
gujaf-207	274	36	influence	influence	NOUN
gujaf-207	274	37	.	.	PUNCT
gujaf-207	275	1	the	the	DET
gujaf-207	275	2	relationship	relationship	NOUN
gujaf-207	275	3	in	in	ADP
gujaf-207	275	4	the	the	DET
gujaf-207	275	5	model	model	NOUN
gujaf-207	275	6	was	be	AUX
gujaf-207	275	7	controlled	control	VERB
gujaf-207	275	8	by	by	ADP
gujaf-207	275	9	firm	firm	ADJ
gujaf-207	275	10	size	size	NOUN
gujaf-207	275	11	(	(	PUNCT
gujaf-207	275	12	fs	fs	NOUN
gujaf-207	275	13	)	)	PUNCT
gujaf-207	275	14	,	,	PUNCT
gujaf-207	275	15	leverage	leverage	NOUN
gujaf-207	275	16	(	(	PUNCT
gujaf-207	275	17	lev	lev	NOUN
gujaf-207	275	18	)	)	PUNCT
gujaf-207	275	19	,	,	PUNCT
gujaf-207	275	20	and	and	CCONJ
gujaf-207	275	21	firm	firm	ADJ
gujaf-207	275	22	age	age	NOUN
gujaf-207	275	23	(	(	PUNCT
gujaf-207	275	24	age	age	NOUN
gujaf-207	275	25	)	)	PUNCT
gujaf-207	275	26	,	,	PUNCT
gujaf-207	275	27	and	and	CCONJ
gujaf-207	275	28	can	can	AUX
gujaf-207	275	29	be	be	AUX
gujaf-207	275	30	vividly	vividly	ADV
gujaf-207	275	31	observed	observe	VERB
gujaf-207	275	32	in	in	ADP
gujaf-207	275	33	table	table	NOUN
gujaf-207	275	34	4.3	4.3	NUM
gujaf-207	275	35	below	below	ADV
gujaf-207	275	36	:	:	PUNCT
gujaf-207	275	37	gusau	gusau	ADJ
gujaf-207	275	38	journal	journal	NOUN
gujaf-207	275	39	of	of	ADP
gujaf-207	275	40	accounting	accounting	NOUN
gujaf-207	275	41	and	and	CCONJ
gujaf-207	275	42	finance	finance	NOUN
gujaf-207	275	43	,	,	PUNCT
gujaf-207	275	44	vol	vol	NOUN
gujaf-207	275	45	.	.	PROPN
gujaf-207	275	46	4	4	NUM
gujaf-207	275	47	,	,	PUNCT
gujaf-207	275	48	issue	issue	NOUN
gujaf-207	275	49	1	1	NUM
gujaf-207	275	50	,	,	PUNCT
gujaf-207	275	51	april	april	PROPN
gujaf-207	275	52	,	,	PUNCT
gujaf-207	275	53	2023	2023	NUM
gujaf-207	275	54	66	66	NUM
gujaf-207	275	55	table	table	NOUN
gujaf-207	275	56	4.3	4.3	NUM
gujaf-207	275	57	:	:	PUNCT
gujaf-207	275	58	relationship	relationship	NOUN
gujaf-207	275	59	between	between	ADP
gujaf-207	275	60	liquidity	liquidity	NOUN
gujaf-207	275	61	risk	risk	NOUN
gujaf-207	275	62	and	and	CCONJ
gujaf-207	275	63	performance	performance	NOUN
gujaf-207	275	64	performance	performance	NOUN
gujaf-207	275	65	(	(	PUNCT
gujaf-207	275	66	roa	roa	NOUN
gujaf-207	275	67	)	)	PUNCT
gujaf-207	275	68	pooled	pool	VERB
gujaf-207	275	69	ols	ol	NOUN
gujaf-207	276	1	fixed	fix	VERB
gujaf-207	276	2	effect	effect	NOUN
gujaf-207	276	3	random	random	ADJ
gujaf-207	276	4	effect	effect	NOUN
gujaf-207	276	5	*	*	PUNCT
gujaf-207	276	6	liquidity	liquidity	NOUN
gujaf-207	276	7	risk	risk	NOUN
gujaf-207	276	8	(	(	PUNCT
gujaf-207	276	9	sdqr	sdqr	PROPN
gujaf-207	276	10	)	)	PUNCT
gujaf-207	276	11	0.095	0.095	NUM
gujaf-207	276	12	(	(	PUNCT
gujaf-207	276	13	0.110	0.110	NUM
gujaf-207	276	14	)	)	PUNCT
gujaf-207	276	15	0.061	0.061	NUM
gujaf-207	276	16	(	(	PUNCT
gujaf-207	276	17	0.459	0.459	NUM
gujaf-207	276	18	)	)	PUNCT
gujaf-207	276	19	0.078	0.078	NUM
gujaf-207	276	20	(	(	PUNCT
gujaf-207	276	21	0.227	0.227	NUM
gujaf-207	276	22	)	)	PUNCT
gujaf-207	276	23	liquidity	liquidity	NOUN
gujaf-207	276	24	risk	risk	NOUN
gujaf-207	276	25	(	(	PUNCT
gujaf-207	276	26	sdcr	sdcr	NOUN
gujaf-207	276	27	)	)	PUNCT
gujaf-207	277	1	-0.140	-0.140	PROPN
gujaf-207	277	2	*	*	PUNCT
gujaf-207	277	3	*	*	PUNCT
gujaf-207	277	4	*	*	PUNCT
gujaf-207	277	5	(	(	PUNCT
gujaf-207	277	6	0.004	0.004	NUM
gujaf-207	277	7	)	)	PUNCT
gujaf-207	277	8	-0.102	-0.102	PUNCT
gujaf-207	277	9	(	(	PUNCT
gujaf-207	277	10	0.133	0.133	NUM
gujaf-207	277	11	)	)	PUNCT
gujaf-207	278	1	-0.130	-0.130	PROPN
gujaf-207	279	1	*	*	PUNCT
gujaf-207	279	2	*	*	PUNCT
gujaf-207	279	3	(	(	PUNCT
gujaf-207	279	4	0.013	0.013	NUM
gujaf-207	279	5	)	)	PUNCT
gujaf-207	279	6	firm	firm	ADJ
gujaf-207	279	7	size	size	NOUN
gujaf-207	279	8	(	(	PUNCT
gujaf-207	279	9	fs	fs	PROPN
gujaf-207	279	10	)	)	PUNCT
gujaf-207	279	11	0.016	0.016	NUM
gujaf-207	279	12	*	*	SYM
gujaf-207	279	13	(	(	PUNCT
gujaf-207	279	14	0.056	0.056	NUM
gujaf-207	279	15	)	)	PUNCT
gujaf-207	279	16	-0.007	-0.007	NOUN
gujaf-207	279	17	(	(	PUNCT
gujaf-207	279	18	0.830	0.830	NUM
gujaf-207	279	19	)	)	PUNCT
gujaf-207	279	20	0.014	0.014	NUM
gujaf-207	279	21	(	(	PUNCT
gujaf-207	279	22	0.188	0.188	NUM
gujaf-207	279	23	)	)	PUNCT
gujaf-207	279	24	leverage	leverage	NOUN
gujaf-207	279	25	(	(	PUNCT
gujaf-207	279	26	lev	lev	NOUN
gujaf-207	279	27	)	)	PUNCT
gujaf-207	279	28	-0.139	-0.139	PUNCT
gujaf-207	279	29	*	*	PUNCT
gujaf-207	279	30	*	*	PUNCT
gujaf-207	279	31	*	*	PUNCT
gujaf-207	279	32	(	(	PUNCT
gujaf-207	279	33	0.000	0.000	NUM
gujaf-207	279	34	)	)	PUNCT
gujaf-207	279	35	-0.196	-0.196	NOUN
gujaf-207	280	1	*	*	PUNCT
gujaf-207	280	2	*	*	PUNCT
gujaf-207	280	3	*	*	PUNCT
gujaf-207	280	4	(	(	PUNCT
gujaf-207	280	5	0.000	0.000	NUM
gujaf-207	280	6	)	)	PUNCT
gujaf-207	280	7	-0.153	-0.153	NOUN
gujaf-207	280	8	*	*	PUNCT
gujaf-207	280	9	*	*	PUNCT
gujaf-207	280	10	*	*	PUNCT
gujaf-207	280	11	(	(	PUNCT
gujaf-207	280	12	0.000	0.000	X
gujaf-207	280	13	)	)	PUNCT
gujaf-207	280	14	firm	firm	ADJ
gujaf-207	280	15	age	age	NOUN
gujaf-207	280	16	(	(	PUNCT
gujaf-207	280	17	age	age	NOUN
gujaf-207	280	18	)	)	PUNCT
gujaf-207	280	19	0.001	0.001	NUM
gujaf-207	280	20	*	*	NOUN
gujaf-207	280	21	*	*	PUNCT
gujaf-207	280	22	(	(	PUNCT
gujaf-207	280	23	0.033	0.033	NUM
gujaf-207	280	24	)	)	PUNCT
gujaf-207	280	25	-0.003	-0.003	NOUN
gujaf-207	280	26	(	(	PUNCT
gujaf-207	280	27	0.429	0.429	NUM
gujaf-207	280	28	)	)	PUNCT
gujaf-207	280	29	0.001	0.001	NUM
gujaf-207	280	30	*	*	SYM
gujaf-207	280	31	(	(	PUNCT
gujaf-207	280	32	0.094	0.094	NOUN
gujaf-207	280	33	)	)	PUNCT
gujaf-207	280	34	constant	constant	ADJ
gujaf-207	280	35	0.030	0.030	NUM
gujaf-207	280	36	(	(	PUNCT
gujaf-207	280	37	0.478	0.478	NUM
gujaf-207	280	38	)	)	PUNCT
gujaf-207	280	39	0.299	0.299	NUM
gujaf-207	280	40	(	(	PUNCT
gujaf-207	280	41	0.107	0.107	NUM
gujaf-207	280	42	)	)	PUNCT
gujaf-207	280	43	0.050	0.050	NUM
gujaf-207	280	44	(	(	PUNCT
gujaf-207	280	45	0.334	0.334	NUM
gujaf-207	280	46	)	)	PUNCT
gujaf-207	280	47	poolability	poolability	NOUN
gujaf-207	280	48	test	test	NOUN
gujaf-207	280	49	1.990	1.990	NUM
gujaf-207	280	50	*	*	PUNCT
gujaf-207	280	51	*	*	PUNCT
gujaf-207	280	52	*	*	PUNCT
gujaf-207	280	53	(	(	PUNCT
gujaf-207	280	54	0.000	0.000	NUM
gujaf-207	280	55	)	)	PUNCT
gujaf-207	280	56	hausman	hausman	ADJ
gujaf-207	280	57	test	test	NOUN
gujaf-207	280	58	11.140	11.140	NUM
gujaf-207	280	59	(	(	PUNCT
gujaf-207	280	60	0.050	0.050	NUM
gujaf-207	280	61	)	)	PUNCT
gujaf-207	280	62	bp	bp	PROPN
gujaf-207	280	63	lm	lm	PROPN
gujaf-207	280	64	test	test	PROPN
gujaf-207	280	65	19.770	19.770	NUM
gujaf-207	280	66	*	*	PUNCT
gujaf-207	280	67	*	*	PUNCT
gujaf-207	280	68	*	*	PUNCT
gujaf-207	280	69	(	(	PUNCT
gujaf-207	280	70	0.000	0.000	NUM
gujaf-207	280	71	)	)	PUNCT
gujaf-207	280	72	normality	normality	NOUN
gujaf-207	280	73	test	test	NOUN
gujaf-207	280	74	0.000	0.000	NUM
gujaf-207	281	1	*	*	PUNCT
gujaf-207	281	2	*	*	PUNCT
gujaf-207	281	3	*	*	PUNCT
gujaf-207	281	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-207	281	5	test	test	NOUN
gujaf-207	281	6	0.311	0.311	NUM
gujaf-207	281	7	mean	mean	VERB
gujaf-207	281	8	vif	vif	PROPN
gujaf-207	281	9	1.59	1.59	NUM
gujaf-207	281	10	auto	auto	NOUN
gujaf-207	281	11	correlation	correlation	NOUN
gujaf-207	281	12	test	test	NOUN
gujaf-207	281	13	0.674	0.674	NUM
gujaf-207	281	14	r2	r2	NOUN
gujaf-207	281	15	0.216	0.216	NUM
gujaf-207	281	16	0.195	0.195	NUM
gujaf-207	281	17	0.215	0.215	NUM
gujaf-207	281	18	adjusted	adjust	VERB
gujaf-207	281	19	r2	r2	NOUN
gujaf-207	281	20	0.208	0.208	NUM
gujaf-207	281	21	0.123	0.123	NUM
gujaf-207	281	22	0.191	0.191	NUM
gujaf-207	281	23	p.	p.	NOUN
gujaf-207	281	24	value	value	NOUN
gujaf-207	281	25	0.000	0.000	NUM
gujaf-207	281	26	0.000	0.000	NUM
gujaf-207	281	27	0.000	0.000	NUM
gujaf-207	281	28	obs	obs	PROPN
gujaf-207	281	29	522	522	NUM
gujaf-207	281	30	522	522	NUM
gujaf-207	281	31	522	522	NUM
gujaf-207	281	32	source	source	NOUN
gujaf-207	281	33	:	:	PUNCT
gujaf-207	281	34	stata	stata	NOUN
gujaf-207	281	35	output	output	NOUN
gujaf-207	281	36	(	(	PUNCT
gujaf-207	281	37	2023	2023	NUM
gujaf-207	281	38	)	)	PUNCT
gujaf-207	281	39	table	table	NOUN
gujaf-207	281	40	4.3	4.3	NUM
gujaf-207	281	41	above	above	ADV
gujaf-207	281	42	shows	show	VERB
gujaf-207	281	43	the	the	DET
gujaf-207	281	44	various	various	ADJ
gujaf-207	281	45	diagnostic	diagnostic	ADJ
gujaf-207	281	46	and	and	CCONJ
gujaf-207	281	47	specification	specification	NOUN
gujaf-207	281	48	tests	test	NOUN
gujaf-207	281	49	,	,	PUNCT
gujaf-207	281	50	as	as	ADV
gujaf-207	281	51	well	well	ADV
gujaf-207	281	52	as	as	ADP
gujaf-207	281	53	the	the	DET
gujaf-207	281	54	pooled	pool	VERB
gujaf-207	281	55	pls	pls	INTJ
gujaf-207	281	56	,	,	PUNCT
gujaf-207	281	57	fixed	fix	VERB
gujaf-207	281	58	effect	effect	NOUN
gujaf-207	281	59	and	and	CCONJ
gujaf-207	281	60	the	the	DET
gujaf-207	281	61	random	random	ADJ
gujaf-207	281	62	effect	effect	NOUN
gujaf-207	281	63	regression	regression	NOUN
gujaf-207	281	64	estimate	estimate	NOUN
gujaf-207	281	65	.	.	PUNCT
gujaf-207	282	1	on	on	ADP
gujaf-207	282	2	the	the	DET
gujaf-207	282	3	diagnostic	diagnostic	ADJ
gujaf-207	282	4	tests	test	NOUN
gujaf-207	282	5	,	,	PUNCT
gujaf-207	282	6	the	the	DET
gujaf-207	282	7	normality	normality	NOUN
gujaf-207	282	8	test	test	NOUN
gujaf-207	282	9	was	be	AUX
gujaf-207	282	10	done	do	VERB
gujaf-207	282	11	by	by	ADP
gujaf-207	282	12	running	run	VERB
gujaf-207	282	13	the	the	DET
gujaf-207	282	14	jarque	jarque	NOUN
gujaf-207	282	15	bera	bera	NOUN
gujaf-207	282	16	(	(	PUNCT
gujaf-207	282	17	jb	jb	PROPN
gujaf-207	282	18	)	)	PUNCT
gujaf-207	282	19	test	test	NOUN
gujaf-207	282	20	and	and	CCONJ
gujaf-207	282	21	skewness	skewness	NOUN
gujaf-207	282	22	and	and	CCONJ
gujaf-207	282	23	kurtosis	kurtosis	VERB
gujaf-207	282	24	tests	test	NOUN
gujaf-207	282	25	for	for	ADP
gujaf-207	282	26	normality	normality	NOUN
gujaf-207	282	27	.	.	PUNCT
gujaf-207	283	1	the	the	DET
gujaf-207	283	2	test	test	NOUN
gujaf-207	283	3	for	for	ADP
gujaf-207	283	4	jarque	jarque	NOUN
gujaf-207	283	5	bera	bera	NOUN
gujaf-207	283	6	showed	show	VERB
gujaf-207	283	7	a	a	DET
gujaf-207	283	8	(	(	PUNCT
gujaf-207	283	9	chi	chi	NOUN
gujaf-207	283	10	(	(	PUNCT
gujaf-207	283	11	2	2	NUM
gujaf-207	283	12	)	)	PUNCT
gujaf-207	283	13	=	=	NOUN
gujaf-207	283	14	0	0	NUM
gujaf-207	283	15	)	)	PUNCT
gujaf-207	283	16	,	,	PUNCT
gujaf-207	283	17	while	while	SCONJ
gujaf-207	283	18	skewness	skewness	NOUN
gujaf-207	283	19	and	and	CCONJ
gujaf-207	283	20	kurtosis	kurtosis	VERB
gujaf-207	283	21	test	test	NOUN
gujaf-207	283	22	also	also	ADV
gujaf-207	283	23	revealed	reveal	VERB
gujaf-207	283	24	(	(	PUNCT
gujaf-207	283	25	p.values	p.value	NOUN
gujaf-207	283	26	=	=	SYM
gujaf-207	283	27	0	0	X
gujaf-207	283	28	)	)	PUNCT
gujaf-207	283	29	indicating	indicate	VERB
gujaf-207	283	30	that	that	SCONJ
gujaf-207	283	31	the	the	DET
gujaf-207	283	32	data	data	NOUN
gujaf-207	283	33	is	be	AUX
gujaf-207	283	34	normally	normally	ADV
gujaf-207	283	35	distributed	distribute	VERB
gujaf-207	283	36	.	.	PUNCT
gujaf-207	284	1	also	also	ADV
gujaf-207	284	2	,	,	PUNCT
gujaf-207	284	3	the	the	DET
gujaf-207	284	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-207	284	5	test	test	NOUN
gujaf-207	284	6	showed	show	VERB
gujaf-207	284	7	(	(	PUNCT
gujaf-207	284	8	prob	prob	INTJ
gujaf-207	284	9	>	>	X
gujaf-207	284	10	chi2	chi2	PROPN
gujaf-207	284	11	=	=	SYM
gujaf-207	284	12	0.3111	0.3111	NUM
gujaf-207	284	13	)	)	PUNCT
gujaf-207	284	14	indicating	indicate	VERB
gujaf-207	284	15	there	there	PRON
gujaf-207	284	16	is	be	VERB
gujaf-207	284	17	no	no	DET
gujaf-207	284	18	problem	problem	NOUN
gujaf-207	284	19	of	of	ADP
gujaf-207	284	20	heteroskedasticity	heteroskedasticity	NOUN
gujaf-207	284	21	in	in	ADP
gujaf-207	284	22	the	the	DET
gujaf-207	284	23	data	datum	NOUN
gujaf-207	284	24	.	.	PUNCT
gujaf-207	285	1	further	far	ADV
gujaf-207	285	2	,	,	PUNCT
gujaf-207	285	3	multicollinearity	multicollinearity	NOUN
gujaf-207	285	4	test	test	NOUN
gujaf-207	285	5	was	be	AUX
gujaf-207	285	6	also	also	ADV
gujaf-207	285	7	performed	perform	VERB
gujaf-207	285	8	using	use	VERB
gujaf-207	285	9	the	the	DET
gujaf-207	285	10	variance	variance	NOUN
gujaf-207	285	11	inflation	inflation	NOUN
gujaf-207	285	12	factor	factor	NOUN
gujaf-207	285	13	(	(	PUNCT
gujaf-207	285	14	vif	vif	PROPN
gujaf-207	285	15	)	)	PUNCT
gujaf-207	285	16	which	which	PRON
gujaf-207	285	17	all	all	PRON
gujaf-207	285	18	showed	show	VERB
gujaf-207	285	19	(	(	PUNCT
gujaf-207	285	20	vif	vif	X
gujaf-207	285	21	<	<	X
gujaf-207	285	22	10	10	NUM
gujaf-207	285	23	,	,	PUNCT
gujaf-207	285	24	and	and	CCONJ
gujaf-207	285	25	mean	mean	ADV
gujaf-207	285	26	vif	vif	X
gujaf-207	285	27	=	=	NOUN
gujaf-207	285	28	1.59	1.59	NUM
gujaf-207	285	29	)	)	PUNCT
gujaf-207	285	30	indicating	indicate	VERB
gujaf-207	285	31	that	that	SCONJ
gujaf-207	285	32	the	the	DET
gujaf-207	285	33	data	data	NOUN
gujaf-207	285	34	is	be	AUX
gujaf-207	285	35	free	free	ADJ
gujaf-207	285	36	from	from	ADP
gujaf-207	285	37	multicollinearity	multicollinearity	NOUN
gujaf-207	285	38	problem	problem	NOUN
gujaf-207	285	39	.	.	PUNCT
gujaf-207	286	1	also	also	ADV
gujaf-207	286	2	,	,	PUNCT
gujaf-207	286	3	the	the	DET
gujaf-207	286	4	auto	auto	NOUN
gujaf-207	286	5	correlation	correlation	NOUN
gujaf-207	286	6	test	test	NOUN
gujaf-207	286	7	revealed	reveal	VERB
gujaf-207	286	8	a	a	DET
gujaf-207	286	9	(	(	PUNCT
gujaf-207	286	10	p	p	NOUN
gujaf-207	286	11	value	value	NOUN
gujaf-207	286	12	=	=	NOUN
gujaf-207	286	13	0.674	0.674	NUM
gujaf-207	286	14	)	)	PUNCT
gujaf-207	286	15	that	that	SCONJ
gujaf-207	286	16	the	the	DET
gujaf-207	286	17	model	model	NOUN
gujaf-207	286	18	has	have	VERB
gujaf-207	286	19	no	no	DET
gujaf-207	286	20	serial	serial	ADJ
gujaf-207	286	21	correlation	correlation	NOUN
gujaf-207	286	22	problem	problem	NOUN
gujaf-207	286	23	.	.	PUNCT
gujaf-207	287	1	the	the	DET
gujaf-207	287	2	gusau	gusau	ADJ
gujaf-207	287	3	journal	journal	NOUN
gujaf-207	287	4	of	of	ADP
gujaf-207	287	5	accounting	accounting	NOUN
gujaf-207	287	6	and	and	CCONJ
gujaf-207	287	7	finance	finance	NOUN
gujaf-207	287	8	,	,	PUNCT
gujaf-207	287	9	vol	vol	NOUN
gujaf-207	287	10	.	.	PROPN
gujaf-207	287	11	4	4	NUM
gujaf-207	287	12	,	,	PUNCT
gujaf-207	287	13	issue	issue	NOUN
gujaf-207	287	14	1	1	NUM
gujaf-207	287	15	,	,	PUNCT
gujaf-207	287	16	april	april	PROPN
gujaf-207	287	17	,	,	PUNCT
gujaf-207	287	18	2023	2023	NUM
gujaf-207	287	19	67	67	NUM
gujaf-207	287	20	hausman	hausman	ADJ
gujaf-207	287	21	specification	specification	NOUN
gujaf-207	287	22	test	test	NOUN
gujaf-207	287	23	shows	show	VERB
gujaf-207	287	24	a	a	DET
gujaf-207	287	25	p	p	NOUN
gujaf-207	287	26	-	-	PUNCT
gujaf-207	287	27	value	value	NOUN
gujaf-207	287	28	of	of	ADP
gujaf-207	287	29	(	(	PUNCT
gujaf-207	287	30	0.050	0.050	NUM
gujaf-207	287	31	)	)	PUNCT
gujaf-207	287	32	indicating	indicate	VERB
gujaf-207	287	33	that	that	SCONJ
gujaf-207	287	34	the	the	DET
gujaf-207	287	35	random	random	ADJ
gujaf-207	287	36	effect	effect	NOUN
gujaf-207	287	37	result	result	NOUN
gujaf-207	287	38	was	be	AUX
gujaf-207	287	39	better	well	ADJ
gujaf-207	287	40	.	.	PUNCT
gujaf-207	288	1	the	the	DET
gujaf-207	288	2	lm	lm	PROPN
gujaf-207	288	3	test	test	NOUN
gujaf-207	288	4	also	also	ADV
gujaf-207	288	5	revealed	reveal	VERB
gujaf-207	288	6	a	a	DET
gujaf-207	288	7	significant	significant	ADJ
gujaf-207	288	8	result	result	NOUN
gujaf-207	288	9	(	(	PUNCT
gujaf-207	288	10	p	p	NOUN
gujaf-207	288	11	-	-	PUNCT
gujaf-207	288	12	value	value	NOUN
gujaf-207	288	13	=	=	NOUN
gujaf-207	288	14	0.000	0.000	X
gujaf-207	288	15	)	)	PUNCT
gujaf-207	288	16	implying	imply	VERB
gujaf-207	288	17	that	that	SCONJ
gujaf-207	288	18	the	the	DET
gujaf-207	288	19	random	random	ADJ
gujaf-207	288	20	effect	effect	NOUN
gujaf-207	288	21	is	be	AUX
gujaf-207	288	22	still	still	ADV
gujaf-207	288	23	the	the	DET
gujaf-207	288	24	best	good	ADJ
gujaf-207	288	25	result	result	NOUN
gujaf-207	288	26	.	.	PUNCT
gujaf-207	289	1	hence	hence	ADV
gujaf-207	289	2	,	,	PUNCT
gujaf-207	289	3	the	the	DET
gujaf-207	289	4	justification	justification	NOUN
gujaf-207	289	5	for	for	ADP
gujaf-207	289	6	adopting	adopt	VERB
gujaf-207	289	7	the	the	DET
gujaf-207	289	8	random	random	ADJ
gujaf-207	289	9	effect	effect	NOUN
gujaf-207	289	10	estimate	estimate	NOUN
gujaf-207	289	11	as	as	ADP
gujaf-207	289	12	the	the	DET
gujaf-207	289	13	best	good	ADJ
gujaf-207	289	14	regression	regression	NOUN
gujaf-207	289	15	result	result	NOUN
gujaf-207	289	16	for	for	ADP
gujaf-207	289	17	this	this	DET
gujaf-207	289	18	study	study	NOUN
gujaf-207	289	19	.	.	PUNCT
gujaf-207	290	1	from	from	ADP
gujaf-207	290	2	the	the	DET
gujaf-207	290	3	random	random	ADJ
gujaf-207	290	4	effect	effect	NOUN
gujaf-207	290	5	result	result	NOUN
gujaf-207	290	6	,	,	PUNCT
gujaf-207	290	7	it	it	PRON
gujaf-207	290	8	could	could	AUX
gujaf-207	290	9	be	be	AUX
gujaf-207	290	10	observed	observe	VERB
gujaf-207	290	11	that	that	SCONJ
gujaf-207	290	12	(	(	PUNCT
gujaf-207	290	13	prob	prob	INTJ
gujaf-207	290	14	>	>	X
gujaf-207	290	15	chi2	chi2	PROPN
gujaf-207	290	16	=	=	NOUN
gujaf-207	290	17	0.000	0.000	NUM
gujaf-207	290	18	)	)	PUNCT
gujaf-207	290	19	,	,	PUNCT
gujaf-207	290	20	and	and	CCONJ
gujaf-207	290	21	(	(	PUNCT
gujaf-207	290	22	r	r	NOUN
gujaf-207	290	23	-	-	PUNCT
gujaf-207	290	24	squared	square	VERB
gujaf-207	290	25	=	=	NOUN
gujaf-207	290	26	0.215	0.215	NUM
gujaf-207	290	27	)	)	PUNCT
gujaf-207	290	28	,	,	PUNCT
gujaf-207	290	29	indicating	indicate	VERB
gujaf-207	290	30	fitness	fitness	NOUN
gujaf-207	290	31	of	of	ADP
gujaf-207	290	32	the	the	DET
gujaf-207	290	33	model	model	NOUN
gujaf-207	290	34	and	and	CCONJ
gujaf-207	290	35	that	that	SCONJ
gujaf-207	290	36	the	the	DET
gujaf-207	290	37	independent	independent	ADJ
gujaf-207	290	38	variables	variable	NOUN
gujaf-207	290	39	:	:	PUNCT
gujaf-207	290	40	liquidity	liquidity	NOUN
gujaf-207	290	41	risk	risk	NOUN
gujaf-207	290	42	(	(	PUNCT
gujaf-207	290	43	sdqr	sdqr	NOUN
gujaf-207	290	44	and	and	CCONJ
gujaf-207	290	45	sdcr	sdcr	NOUN
gujaf-207	290	46	)	)	PUNCT
gujaf-207	290	47	explained	explain	VERB
gujaf-207	290	48	about	about	ADP
gujaf-207	290	49	(	(	PUNCT
gujaf-207	290	50	22	22	NUM
gujaf-207	290	51	%	%	NOUN
gujaf-207	290	52	)	)	PUNCT
gujaf-207	290	53	variability	variability	NOUN
gujaf-207	290	54	in	in	ADP
gujaf-207	290	55	the	the	DET
gujaf-207	290	56	dependent	dependent	ADJ
gujaf-207	290	57	variable	variable	NOUN
gujaf-207	290	58	measured	measure	VERB
gujaf-207	290	59	by	by	ADP
gujaf-207	290	60	performance	performance	NOUN
gujaf-207	290	61	(	(	PUNCT
gujaf-207	290	62	roa	roa	PROPN
gujaf-207	290	63	)	)	PUNCT
gujaf-207	290	64	.	.	PUNCT
gujaf-207	291	1	the	the	DET
gujaf-207	291	2	result	result	NOUN
gujaf-207	291	3	shows	show	VERB
gujaf-207	291	4	that	that	SCONJ
gujaf-207	291	5	liquidity	liquidity	NOUN
gujaf-207	291	6	risk	risk	NOUN
gujaf-207	291	7	measured	measure	VERB
gujaf-207	291	8	by	by	ADP
gujaf-207	291	9	(	(	PUNCT
gujaf-207	291	10	sdqr	sdqr	PROPN
gujaf-207	291	11	)	)	PUNCT
gujaf-207	291	12	revealed	reveal	VERB
gujaf-207	291	13	a	a	DET
gujaf-207	291	14	(	(	PUNCT
gujaf-207	291	15	p	p	NOUN
gujaf-207	291	16	-	-	PUNCT
gujaf-207	291	17	value	value	NOUN
gujaf-207	291	18	=	=	NOUN
gujaf-207	291	19	0.227	0.227	NUM
gujaf-207	291	20	)	)	PUNCT
gujaf-207	291	21	and	and	CCONJ
gujaf-207	291	22	(	(	PUNCT
gujaf-207	291	23	coef	coef	PROPN
gujaf-207	291	24	.	.	PUNCT
gujaf-207	292	1	=	=	SYM
gujaf-207	292	2	0.078	0.078	NUM
gujaf-207	292	3	)	)	PUNCT
gujaf-207	292	4	implying	imply	VERB
gujaf-207	292	5	that	that	SCONJ
gujaf-207	292	6	quick	quick	ADJ
gujaf-207	292	7	ratio	ratio	NOUN
gujaf-207	292	8	was	be	AUX
gujaf-207	292	9	not	not	PART
gujaf-207	292	10	significant	significant	ADJ
gujaf-207	292	11	in	in	ADP
gujaf-207	292	12	predicting	predict	VERB
gujaf-207	292	13	performance	performance	NOUN
gujaf-207	292	14	.	.	PUNCT
gujaf-207	293	1	thus	thus	ADV
gujaf-207	293	2	,	,	PUNCT
gujaf-207	293	3	hypothesis	hypothesis	NOUN
gujaf-207	293	4	(	(	PUNCT
gujaf-207	293	5	h1	h1	PROPN
gujaf-207	293	6	)	)	PUNCT
gujaf-207	293	7	which	which	PRON
gujaf-207	293	8	states	state	VERB
gujaf-207	293	9	that	that	SCONJ
gujaf-207	293	10	liquidity	liquidity	NOUN
gujaf-207	293	11	risk	risk	NOUN
gujaf-207	293	12	measured	measure	VERB
gujaf-207	293	13	by	by	ADP
gujaf-207	293	14	quick	quick	ADJ
gujaf-207	293	15	ratio	ratio	NOUN
gujaf-207	293	16	(	(	PUNCT
gujaf-207	293	17	sdqr	sdqr	PROPN
gujaf-207	293	18	)	)	PUNCT
gujaf-207	293	19	have	have	VERB
gujaf-207	293	20	significant	significant	ADJ
gujaf-207	293	21	no	no	DET
gujaf-207	293	22	effect	effect	NOUN
gujaf-207	293	23	on	on	ADP
gujaf-207	293	24	performance	performance	NOUN
gujaf-207	293	25	(	(	PUNCT
gujaf-207	293	26	roa	roa	NOUN
gujaf-207	293	27	)	)	PUNCT
gujaf-207	293	28	of	of	ADP
gujaf-207	293	29	non	non	ADJ
gujaf-207	293	30	-	-	ADJ
gujaf-207	293	31	financial	financial	ADJ
gujaf-207	293	32	firms	firm	NOUN
gujaf-207	293	33	in	in	ADP
gujaf-207	293	34	nigeria	nigeria	PROPN
gujaf-207	293	35	,	,	PUNCT
gujaf-207	293	36	was	be	AUX
gujaf-207	293	37	accepted	accept	VERB
gujaf-207	293	38	given	give	VERB
gujaf-207	293	39	the	the	DET
gujaf-207	293	40	result	result	NOUN
gujaf-207	293	41	of	of	ADP
gujaf-207	293	42	the	the	DET
gujaf-207	293	43	regression	regression	NOUN
gujaf-207	293	44	(	(	PUNCT
gujaf-207	293	45	see	see	VERB
gujaf-207	293	46	table	table	NOUN
gujaf-207	293	47	4.3	4.3	NUM
gujaf-207	293	48	)	)	PUNCT
gujaf-207	293	49	which	which	PRON
gujaf-207	293	50	shows	show	VERB
gujaf-207	293	51	that	that	SCONJ
gujaf-207	293	52	quick	quick	ADJ
gujaf-207	293	53	ratio	ratio	NOUN
gujaf-207	293	54	was	be	AUX
gujaf-207	293	55	not	not	PART
gujaf-207	293	56	significant	significant	ADJ
gujaf-207	293	57	on	on	ADP
gujaf-207	293	58	performance	performance	NOUN
gujaf-207	293	59	.	.	PUNCT
gujaf-207	294	1	this	this	DET
gujaf-207	294	2	result	result	NOUN
gujaf-207	294	3	indicate	indicate	VERB
gujaf-207	294	4	that	that	SCONJ
gujaf-207	294	5	standard	standard	ADJ
gujaf-207	294	6	deviation	deviation	NOUN
gujaf-207	294	7	of	of	ADP
gujaf-207	294	8	quick	quick	ADJ
gujaf-207	294	9	ratio	ratio	NOUN
gujaf-207	294	10	is	be	AUX
gujaf-207	294	11	a	a	DET
gujaf-207	294	12	weak	weak	ADJ
gujaf-207	294	13	measure	measure	NOUN
gujaf-207	294	14	of	of	ADP
gujaf-207	294	15	liquidity	liquidity	NOUN
gujaf-207	294	16	risk	risk	NOUN
gujaf-207	294	17	,	,	PUNCT
gujaf-207	294	18	and	and	CCONJ
gujaf-207	294	19	hence	hence	ADV
gujaf-207	294	20	does	do	AUX
gujaf-207	294	21	not	not	PART
gujaf-207	294	22	have	have	VERB
gujaf-207	294	23	influence	influence	NOUN
gujaf-207	294	24	in	in	ADP
gujaf-207	294	25	firm	firm	ADJ
gujaf-207	294	26	performance	performance	NOUN
gujaf-207	294	27	.	.	PUNCT
gujaf-207	295	1	however	however	ADV
gujaf-207	295	2	,	,	PUNCT
gujaf-207	295	3	the	the	DET
gujaf-207	295	4	result	result	NOUN
gujaf-207	295	5	also	also	ADV
gujaf-207	295	6	shows	show	VERB
gujaf-207	295	7	that	that	SCONJ
gujaf-207	295	8	liquidity	liquidity	NOUN
gujaf-207	295	9	risk	risk	NOUN
gujaf-207	295	10	measured	measure	VERB
gujaf-207	295	11	by	by	ADP
gujaf-207	295	12	(	(	PUNCT
gujaf-207	295	13	sdcr	sdcr	NOUN
gujaf-207	295	14	)	)	PUNCT
gujaf-207	295	15	revealed	reveal	VERB
gujaf-207	295	16	a	a	DET
gujaf-207	295	17	(	(	PUNCT
gujaf-207	295	18	p	p	NOUN
gujaf-207	295	19	-	-	PUNCT
gujaf-207	295	20	value	value	NOUN
gujaf-207	295	21	=	=	NOUN
gujaf-207	295	22	0.013	0.013	NUM
gujaf-207	295	23	)	)	PUNCT
gujaf-207	295	24	and	and	CCONJ
gujaf-207	295	25	(	(	PUNCT
gujaf-207	295	26	coef	coef	PROPN
gujaf-207	295	27	.	.	PUNCT
gujaf-207	296	1	=	=	SYM
gujaf-207	296	2	-0.130	-0.130	X
gujaf-207	296	3	)	)	PUNCT
gujaf-207	296	4	implying	imply	VERB
gujaf-207	296	5	that	that	SCONJ
gujaf-207	296	6	current	current	ADJ
gujaf-207	296	7	ratio	ratio	NOUN
gujaf-207	296	8	has	have	VERB
gujaf-207	296	9	negative	negative	ADJ
gujaf-207	296	10	and	and	CCONJ
gujaf-207	296	11	significant	significant	ADJ
gujaf-207	296	12	effect	effect	NOUN
gujaf-207	296	13	in	in	ADP
gujaf-207	296	14	predicting	predict	VERB
gujaf-207	296	15	performance	performance	NOUN
gujaf-207	296	16	(	(	PUNCT
gujaf-207	296	17	roa	roa	NOUN
gujaf-207	296	18	)	)	PUNCT
gujaf-207	296	19	at	at	ADP
gujaf-207	296	20	(	(	PUNCT
gujaf-207	296	21	5	5	NUM
gujaf-207	296	22	%	%	NOUN
gujaf-207	296	23	)	)	PUNCT
gujaf-207	296	24	degree	degree	NOUN
gujaf-207	296	25	of	of	ADP
gujaf-207	296	26	freedom	freedom	NOUN
gujaf-207	296	27	.	.	PUNCT
gujaf-207	297	1	hence	hence	ADV
gujaf-207	297	2	,	,	PUNCT
gujaf-207	297	3	hypothesis	hypothesis	NOUN
gujaf-207	297	4	(	(	PUNCT
gujaf-207	297	5	h2	h2	PROPN
gujaf-207	297	6	)	)	PUNCT
gujaf-207	297	7	which	which	PRON
gujaf-207	297	8	states	state	VERB
gujaf-207	297	9	that	that	SCONJ
gujaf-207	297	10	liquidity	liquidity	NOUN
gujaf-207	297	11	risk	risk	NOUN
gujaf-207	297	12	measured	measure	VERB
gujaf-207	297	13	by	by	ADP
gujaf-207	297	14	current	current	ADJ
gujaf-207	297	15	ratio	ratio	NOUN
gujaf-207	297	16	(	(	PUNCT
gujaf-207	297	17	sdcr	sdcr	NOUN
gujaf-207	297	18	)	)	PUNCT
gujaf-207	297	19	does	do	AUX
gujaf-207	297	20	not	not	PART
gujaf-207	297	21	have	have	VERB
gujaf-207	297	22	significant	significant	ADJ
gujaf-207	297	23	effect	effect	NOUN
gujaf-207	297	24	on	on	ADP
gujaf-207	297	25	performance	performance	NOUN
gujaf-207	297	26	(	(	PUNCT
gujaf-207	297	27	roa	roa	NOUN
gujaf-207	297	28	)	)	PUNCT
gujaf-207	297	29	of	of	ADP
gujaf-207	297	30	non	non	ADJ
gujaf-207	297	31	-	-	ADJ
gujaf-207	297	32	financial	financial	ADJ
gujaf-207	297	33	firms	firm	NOUN
gujaf-207	297	34	in	in	ADP
gujaf-207	297	35	nigeria	nigeria	PROPN
gujaf-207	297	36	,	,	PUNCT
gujaf-207	297	37	was	be	AUX
gujaf-207	297	38	rejected	reject	VERB
gujaf-207	297	39	as	as	SCONJ
gujaf-207	297	40	shown	show	VERB
gujaf-207	297	41	in	in	ADP
gujaf-207	297	42	the	the	DET
gujaf-207	297	43	result	result	NOUN
gujaf-207	297	44	of	of	ADP
gujaf-207	297	45	the	the	DET
gujaf-207	297	46	regression	regression	NOUN
gujaf-207	297	47	analysis	analysis	NOUN
gujaf-207	297	48	revealing	reveal	VERB
gujaf-207	297	49	that	that	SCONJ
gujaf-207	297	50	current	current	ADJ
gujaf-207	297	51	ratio	ratio	NOUN
gujaf-207	297	52	have	have	VERB
gujaf-207	297	53	negative	negative	ADJ
gujaf-207	297	54	and	and	CCONJ
gujaf-207	297	55	significant	significant	ADJ
gujaf-207	297	56	effect	effect	NOUN
gujaf-207	297	57	on	on	ADP
gujaf-207	297	58	performance	performance	NOUN
gujaf-207	297	59	.	.	PUNCT
gujaf-207	298	1	this	this	PRON
gujaf-207	298	2	means	mean	VERB
gujaf-207	298	3	that	that	SCONJ
gujaf-207	298	4	the	the	PRON
gujaf-207	298	5	lower	low	ADJ
gujaf-207	298	6	the	the	DET
gujaf-207	298	7	risk	risk	NOUN
gujaf-207	298	8	in	in	ADP
gujaf-207	298	9	the	the	DET
gujaf-207	298	10	current	current	ADJ
gujaf-207	298	11	ratio	ratio	NOUN
gujaf-207	298	12	,	,	PUNCT
gujaf-207	298	13	the	the	PRON
gujaf-207	298	14	more	more	ADV
gujaf-207	298	15	the	the	DET
gujaf-207	298	16	performance	performance	NOUN
gujaf-207	298	17	of	of	ADP
gujaf-207	298	18	the	the	DET
gujaf-207	298	19	firms	firm	NOUN
gujaf-207	298	20	.	.	PUNCT
gujaf-207	299	1	in	in	ADP
gujaf-207	299	2	other	other	ADJ
gujaf-207	299	3	words	word	NOUN
gujaf-207	299	4	,	,	PUNCT
gujaf-207	299	5	when	when	SCONJ
gujaf-207	299	6	firms	firm	NOUN
gujaf-207	299	7	do	do	AUX
gujaf-207	299	8	not	not	PART
gujaf-207	299	9	suffer	suffer	VERB
gujaf-207	299	10	any	any	DET
gujaf-207	299	11	loss	loss	NOUN
gujaf-207	299	12	or	or	CCONJ
gujaf-207	299	13	experience	experience	NOUN
gujaf-207	299	14	less	less	ADJ
gujaf-207	299	15	difficulty	difficulty	NOUN
gujaf-207	299	16	in	in	ADP
gujaf-207	299	17	settling	settle	VERB
gujaf-207	299	18	their	their	PRON
gujaf-207	299	19	short	short	ADJ
gujaf-207	299	20	term	term	NOUN
gujaf-207	299	21	maturing	mature	VERB
gujaf-207	299	22	obligations	obligation	NOUN
gujaf-207	299	23	,	,	PUNCT
gujaf-207	299	24	that	that	PRON
gujaf-207	299	25	will	will	AUX
gujaf-207	299	26	have	have	AUX
gujaf-207	299	27	enhanced	enhance	VERB
gujaf-207	299	28	the	the	DET
gujaf-207	299	29	performace	performace	NOUN
gujaf-207	299	30	of	of	ADP
gujaf-207	299	31	the	the	DET
gujaf-207	299	32	company	company	NOUN
gujaf-207	299	33	and	and	CCONJ
gujaf-207	299	34	vice	vice	NOUN
gujaf-207	299	35	versa	versa	ADV
gujaf-207	299	36	.	.	PUNCT
gujaf-207	300	1	further	far	ADV
gujaf-207	300	2	,	,	PUNCT
gujaf-207	300	3	the	the	DET
gujaf-207	300	4	control	control	NOUN
gujaf-207	300	5	variables	variable	VERB
gujaf-207	300	6	:	:	PUNCT
gujaf-207	300	7	firm	firm	ADJ
gujaf-207	300	8	size	size	NOUN
gujaf-207	300	9	(	(	PUNCT
gujaf-207	300	10	fs	fs	INTJ
gujaf-207	300	11	)	)	PUNCT
gujaf-207	300	12	shows	show	VERB
gujaf-207	300	13	a	a	DET
gujaf-207	300	14	(	(	PUNCT
gujaf-207	300	15	p	p	NOUN
gujaf-207	300	16	-	-	PUNCT
gujaf-207	300	17	value	value	NOUN
gujaf-207	300	18	=	=	NOUN
gujaf-207	300	19	0.188	0.188	NUM
gujaf-207	300	20	)	)	PUNCT
gujaf-207	300	21	and	and	CCONJ
gujaf-207	300	22	(	(	PUNCT
gujaf-207	300	23	coef	coef	PROPN
gujaf-207	300	24	.	.	PUNCT
gujaf-207	301	1	=	=	NUM
gujaf-207	301	2	0.014	0.014	NUM
gujaf-207	301	3	)	)	PUNCT
gujaf-207	301	4	indicating	indicate	VERB
gujaf-207	301	5	that	that	SCONJ
gujaf-207	301	6	fimr	fimr	NOUN
gujaf-207	301	7	size	size	NOUN
gujaf-207	301	8	was	be	AUX
gujaf-207	301	9	not	not	PART
gujaf-207	301	10	significant	significant	ADJ
gujaf-207	301	11	in	in	ADP
gujaf-207	301	12	explaining	explain	VERB
gujaf-207	301	13	variability	variability	NOUN
gujaf-207	301	14	in	in	ADP
gujaf-207	301	15	performance	performance	NOUN
gujaf-207	301	16	.	.	PUNCT
gujaf-207	302	1	however	however	ADV
gujaf-207	302	2	,	,	PUNCT
gujaf-207	302	3	firms	firm	NOUN
gujaf-207	302	4	age	age	NOUN
gujaf-207	302	5	(	(	PUNCT
gujaf-207	302	6	age	age	NOUN
gujaf-207	302	7	)	)	PUNCT
gujaf-207	302	8	has	have	VERB
gujaf-207	302	9	a	a	DET
gujaf-207	302	10	(	(	PUNCT
gujaf-207	302	11	p	p	NOUN
gujaf-207	302	12	-	-	PUNCT
gujaf-207	302	13	value	value	NOUN
gujaf-207	302	14	=	=	NOUN
gujaf-207	302	15	0.094	0.094	NUM
gujaf-207	302	16	)	)	PUNCT
gujaf-207	302	17	and	and	CCONJ
gujaf-207	302	18	(	(	PUNCT
gujaf-207	302	19	coef	coef	PROPN
gujaf-207	302	20	.	.	PUNCT
gujaf-207	303	1	=	=	NOUN
gujaf-207	303	2	0.001	0.001	NUM
gujaf-207	303	3	)	)	PUNCT
gujaf-207	303	4	,	,	PUNCT
gujaf-207	303	5	and	and	CCONJ
gujaf-207	303	6	leverage	leverage	NOUN
gujaf-207	303	7	(	(	PUNCT
gujaf-207	303	8	lev	lev	NOUN
gujaf-207	303	9	)	)	PUNCT
gujaf-207	303	10	revealed	reveal	VERB
gujaf-207	303	11	a	a	DET
gujaf-207	303	12	(	(	PUNCT
gujaf-207	303	13	p	p	NOUN
gujaf-207	303	14	-	-	PUNCT
gujaf-207	303	15	value	value	NOUN
gujaf-207	303	16	=	=	NOUN
gujaf-207	303	17	0.000	0.000	NUM
gujaf-207	303	18	)	)	PUNCT
gujaf-207	303	19	and	and	CCONJ
gujaf-207	303	20	(	(	PUNCT
gujaf-207	303	21	coef	coef	PROPN
gujaf-207	303	22	.	.	PUNCT
gujaf-207	304	1	=	=	SYM
gujaf-207	304	2	-0.153	-0.153	X
gujaf-207	304	3	)	)	PUNCT
gujaf-207	304	4	implying	imply	VERB
gujaf-207	304	5	that	that	SCONJ
gujaf-207	304	6	both	both	DET
gujaf-207	304	7	firms	firm	NOUN
gujaf-207	304	8	age	age	NOUN
gujaf-207	304	9	and	and	CCONJ
gujaf-207	304	10	leverage	leverage	NOUN
gujaf-207	304	11	(	(	PUNCT
gujaf-207	304	12	lev	lev	NOUN
gujaf-207	304	13	)	)	PUNCT
gujaf-207	304	14	have	have	VERB
gujaf-207	304	15	significant	significant	ADJ
gujaf-207	304	16	effect	effect	NOUN
gujaf-207	304	17	on	on	ADP
gujaf-207	304	18	performance	performance	NOUN
gujaf-207	304	19	(	(	PUNCT
gujaf-207	304	20	roa	roa	NOUN
gujaf-207	304	21	)	)	PUNCT
gujaf-207	304	22	.	.	PUNCT
gujaf-207	305	1	however	however	ADV
gujaf-207	305	2	,	,	PUNCT
gujaf-207	305	3	all	all	DET
gujaf-207	305	4	the	the	DET
gujaf-207	305	5	control	control	NOUN
gujaf-207	305	6	variables	variable	NOUN
gujaf-207	305	7	were	be	AUX
gujaf-207	305	8	assumed	assume	VERB
gujaf-207	305	9	to	to	PART
gujaf-207	305	10	be	be	AUX
gujaf-207	305	11	constant	constant	ADJ
gujaf-207	305	12	and	and	CCONJ
gujaf-207	305	13	thus	thus	ADV
gujaf-207	305	14	,	,	PUNCT
gujaf-207	305	15	not	not	PART
gujaf-207	305	16	influencing	influence	VERB
gujaf-207	305	17	the	the	DET
gujaf-207	305	18	relationships	relationship	NOUN
gujaf-207	305	19	.	.	PUNCT
gujaf-207	306	1	discussion	discussion	NOUN
gujaf-207	306	2	of	of	ADP
gujaf-207	306	3	findings	finding	NOUN
gujaf-207	306	4	the	the	DET
gujaf-207	306	5	results	result	NOUN
gujaf-207	306	6	revealed	reveal	VERB
gujaf-207	306	7	that	that	SCONJ
gujaf-207	306	8	liquidity	liquidity	NOUN
gujaf-207	306	9	risk	risk	NOUN
gujaf-207	306	10	measured	measure	VERB
gujaf-207	306	11	by	by	ADP
gujaf-207	306	12	standard	standard	ADJ
gujaf-207	306	13	deviation	deviation	NOUN
gujaf-207	306	14	of	of	ADP
gujaf-207	306	15	quick	quick	ADJ
gujaf-207	306	16	ratio	ratio	NOUN
gujaf-207	306	17	was	be	AUX
gujaf-207	306	18	not	not	PART
gujaf-207	306	19	significant	significant	ADJ
gujaf-207	306	20	in	in	ADP
gujaf-207	306	21	explaining	explain	VERB
gujaf-207	306	22	performance	performance	NOUN
gujaf-207	306	23	.	.	PUNCT
gujaf-207	307	1	this	this	PRON
gujaf-207	307	2	might	might	AUX
gujaf-207	307	3	probably	probably	ADV
gujaf-207	307	4	be	be	AUX
gujaf-207	307	5	because	because	SCONJ
gujaf-207	307	6	the	the	DET
gujaf-207	307	7	quick	quick	ADJ
gujaf-207	307	8	ratio	ratio	NOUN
gujaf-207	307	9	excludes	exclude	VERB
gujaf-207	307	10	inventories	inventory	NOUN
gujaf-207	307	11	as	as	ADP
gujaf-207	307	12	part	part	NOUN
gujaf-207	307	13	of	of	ADP
gujaf-207	307	14	liquid	liquid	ADJ
gujaf-207	307	15	assets	asset	NOUN
gujaf-207	307	16	based	base	VERB
gujaf-207	307	17	on	on	ADP
gujaf-207	307	18	the	the	DET
gujaf-207	307	19	gusau	gusau	ADJ
gujaf-207	307	20	journal	journal	NOUN
gujaf-207	307	21	of	of	ADP
gujaf-207	307	22	accounting	accounting	NOUN
gujaf-207	307	23	and	and	CCONJ
gujaf-207	307	24	finance	finance	NOUN
gujaf-207	307	25	,	,	PUNCT
gujaf-207	307	26	vol	vol	NOUN
gujaf-207	307	27	.	.	PROPN
gujaf-207	307	28	4	4	NUM
gujaf-207	307	29	,	,	PUNCT
gujaf-207	307	30	issue	issue	NOUN
gujaf-207	307	31	1	1	NUM
gujaf-207	307	32	,	,	PUNCT
gujaf-207	307	33	april	april	PROPN
gujaf-207	307	34	,	,	PUNCT
gujaf-207	307	35	2023	2023	NUM
gujaf-207	307	36	68	68	NUM
gujaf-207	307	37	assumption	assumption	NOUN
gujaf-207	307	38	that	that	SCONJ
gujaf-207	307	39	it	it	PRON
gujaf-207	307	40	takes	take	VERB
gujaf-207	307	41	longer	long	ADJ
gujaf-207	307	42	period	period	NOUN
gujaf-207	307	43	to	to	PART
gujaf-207	307	44	convert	convert	VERB
gujaf-207	307	45	the	the	DET
gujaf-207	307	46	inventories	inventory	NOUN
gujaf-207	307	47	in	in	ADP
gujaf-207	307	48	to	to	ADP
gujaf-207	307	49	cash	cash	NOUN
gujaf-207	307	50	.	.	PUNCT
gujaf-207	308	1	however	however	ADV
gujaf-207	308	2	,	,	PUNCT
gujaf-207	308	3	current	current	ADJ
gujaf-207	308	4	ratio	ratio	NOUN
gujaf-207	308	5	was	be	AUX
gujaf-207	308	6	found	find	VERB
gujaf-207	308	7	to	to	PART
gujaf-207	308	8	have	have	VERB
gujaf-207	308	9	negative	negative	ADJ
gujaf-207	308	10	and	and	CCONJ
gujaf-207	308	11	significant	significant	ADJ
gujaf-207	308	12	effect	effect	NOUN
gujaf-207	308	13	on	on	ADP
gujaf-207	308	14	performance	performance	NOUN
gujaf-207	308	15	of	of	ADP
gujaf-207	308	16	non	non	ADJ
gujaf-207	308	17	-	-	ADJ
gujaf-207	308	18	financial	financial	ADJ
gujaf-207	308	19	firms	firm	NOUN
gujaf-207	308	20	in	in	ADP
gujaf-207	308	21	nigeria	nigeria	PROPN
gujaf-207	308	22	.	.	PUNCT
gujaf-207	309	1	these	these	DET
gujaf-207	309	2	results	result	NOUN
gujaf-207	309	3	support	support	VERB
gujaf-207	309	4	previous	previous	ADJ
gujaf-207	309	5	studies	study	NOUN
gujaf-207	309	6	who	who	PRON
gujaf-207	309	7	discovered	discover	VERB
gujaf-207	309	8	negative	negative	ADJ
gujaf-207	309	9	relation	relation	NOUN
gujaf-207	309	10	between	between	ADP
gujaf-207	309	11	liquidity	liquidity	NOUN
gujaf-207	309	12	risk	risk	NOUN
gujaf-207	309	13	and	and	CCONJ
gujaf-207	309	14	performance	performance	NOUN
gujaf-207	309	15	of	of	ADP
gujaf-207	309	16	firms	firm	NOUN
gujaf-207	309	17	(	(	PUNCT
gujaf-207	309	18	khan	khan	PROPN
gujaf-207	309	19	et	et	PROPN
gujaf-207	309	20	al	al	PROPN
gujaf-207	309	21	.	.	PROPN
gujaf-207	309	22	,	,	PUNCT
gujaf-207	309	23	2020	2020	NUM
gujaf-207	309	24	;	;	PUNCT
gujaf-207	309	25	effiong	effiong	NOUN
gujaf-207	309	26	and	and	CCONJ
gujaf-207	309	27	enya	enya	PROPN
gujaf-207	309	28	,	,	PUNCT
gujaf-207	309	29	2020	2020	NUM
gujaf-207	309	30	;	;	PUNCT
gujaf-207	309	31	rudhani	rudhani	PROPN
gujaf-207	309	32	et	et	PROPN
gujaf-207	309	33	al	al	PROPN
gujaf-207	309	34	.	.	PROPN
gujaf-207	309	35	,	,	PUNCT
gujaf-207	309	36	2016	2016	NUM
gujaf-207	309	37	;	;	PUNCT
gujaf-207	309	38	chen	chen	PROPN
gujaf-207	309	39	,	,	PUNCT
gujaf-207	309	40	et	et	PROPN
gujaf-207	309	41	al	al	PROPN
gujaf-207	309	42	.	.	PROPN
gujaf-207	309	43	,	,	PUNCT
gujaf-207	309	44	2018	2018	NUM
gujaf-207	309	45	)	)	PUNCT
gujaf-207	309	46	.	.	PUNCT
gujaf-207	310	1	in	in	ADP
gujaf-207	310	2	addition	addition	NOUN
gujaf-207	310	3	,	,	PUNCT
gujaf-207	310	4	firms	firm	NOUN
gujaf-207	310	5	have	have	VERB
gujaf-207	310	6	to	to	PART
gujaf-207	310	7	ensure	ensure	VERB
gujaf-207	310	8	efficient	efficient	ADJ
gujaf-207	310	9	management	management	NOUN
gujaf-207	310	10	of	of	ADP
gujaf-207	310	11	the	the	DET
gujaf-207	310	12	short	short	ADJ
gujaf-207	310	13	-	-	PUNCT
gujaf-207	310	14	term	term	NOUN
gujaf-207	310	15	assets	asset	NOUN
gujaf-207	310	16	and	and	CCONJ
gujaf-207	310	17	liabilities	liability	NOUN
gujaf-207	310	18	so	so	SCONJ
gujaf-207	310	19	as	as	SCONJ
gujaf-207	310	20	to	to	PART
gujaf-207	310	21	have	have	VERB
gujaf-207	310	22	adequate	adequate	ADJ
gujaf-207	310	23	working	work	VERB
gujaf-207	310	24	capital	capital	NOUN
gujaf-207	310	25	for	for	ADP
gujaf-207	310	26	smooth	smooth	ADJ
gujaf-207	310	27	running	running	NOUN
gujaf-207	310	28	of	of	ADP
gujaf-207	310	29	the	the	DET
gujaf-207	310	30	business	business	NOUN
gujaf-207	310	31	.	.	PUNCT
gujaf-207	311	1	in	in	ADP
gujaf-207	311	2	other	other	ADJ
gujaf-207	311	3	words	word	NOUN
gujaf-207	311	4	,	,	PUNCT
gujaf-207	311	5	it	it	PRON
gujaf-207	311	6	means	mean	VERB
gujaf-207	311	7	that	that	SCONJ
gujaf-207	311	8	efficient	efficient	ADJ
gujaf-207	311	9	management	management	NOUN
gujaf-207	311	10	of	of	ADP
gujaf-207	311	11	the	the	DET
gujaf-207	311	12	firm	firm	NOUN
gujaf-207	311	13	’s	’s	PART
gujaf-207	311	14	shortterm	shortterm	PROPN
gujaf-207	311	15	assets	asset	NOUN
gujaf-207	311	16	and	and	CCONJ
gujaf-207	311	17	liabilities	liability	NOUN
gujaf-207	311	18	,	,	PUNCT
gujaf-207	311	19	help	help	VERB
gujaf-207	311	20	firms	firm	NOUN
gujaf-207	311	21	have	have	VERB
gujaf-207	311	22	sufficient	sufficient	ADJ
gujaf-207	311	23	working	working	NOUN
gujaf-207	311	24	capital	capital	NOUN
gujaf-207	311	25	or	or	CCONJ
gujaf-207	311	26	liquidity	liquidity	NOUN
gujaf-207	311	27	,	,	PUNCT
gujaf-207	311	28	which	which	PRON
gujaf-207	311	29	leads	lead	VERB
gujaf-207	311	30	to	to	ADP
gujaf-207	311	31	improvement	improvement	NOUN
gujaf-207	311	32	in	in	ADP
gujaf-207	311	33	performance	performance	NOUN
gujaf-207	311	34	of	of	ADP
gujaf-207	311	35	the	the	DET
gujaf-207	311	36	firms	firm	NOUN
gujaf-207	311	37	.	.	PUNCT
gujaf-207	312	1	as	as	SCONJ
gujaf-207	312	2	observed	observe	VERB
gujaf-207	312	3	that	that	SCONJ
gujaf-207	312	4	when	when	SCONJ
gujaf-207	312	5	firms	firm	NOUN
gujaf-207	312	6	face	face	VERB
gujaf-207	312	7	liquidity	liquidity	NOUN
gujaf-207	312	8	problems	problem	NOUN
gujaf-207	312	9	,	,	PUNCT
gujaf-207	312	10	operations	operation	NOUN
gujaf-207	312	11	and	and	CCONJ
gujaf-207	312	12	investment	investment	NOUN
gujaf-207	312	13	spending	spending	NOUN
gujaf-207	312	14	shifts	shift	NOUN
gujaf-207	312	15	in	in	ADP
gujaf-207	312	16	line	line	NOUN
gujaf-207	312	17	with	with	ADP
gujaf-207	312	18	the	the	DET
gujaf-207	312	19	availability	availability	NOUN
gujaf-207	312	20	of	of	ADP
gujaf-207	312	21	internal	internal	ADJ
gujaf-207	312	22	financing	financing	NOUN
gujaf-207	312	23	such	such	ADJ
gujaf-207	312	24	as	as	ADP
gujaf-207	312	25	cash	cash	NOUN
gujaf-207	312	26	flow	flow	NOUN
gujaf-207	312	27	,	,	PUNCT
gujaf-207	312	28	cash	cash	NOUN
gujaf-207	312	29	,	,	PUNCT
gujaf-207	312	30	retained	retain	VERB
gujaf-207	312	31	earnings	earning	NOUN
gujaf-207	312	32	,	,	PUNCT
gujaf-207	312	33	(	(	PUNCT
gujaf-207	312	34	hong	hong	PROPN
gujaf-207	312	35	,	,	PUNCT
gujaf-207	312	36	et	et	PROPN
gujaf-207	312	37	al	al	PROPN
gujaf-207	312	38	.	.	PROPN
gujaf-207	312	39	,	,	PUNCT
gujaf-207	312	40	2012	2012	NUM
gujaf-207	312	41	;	;	PUNCT
gujaf-207	312	42	cheng	cheng	PROPN
gujaf-207	312	43	,	,	PUNCT
gujaf-207	312	44	et	et	PROPN
gujaf-207	312	45	al	al	PROPN
gujaf-207	312	46	.	.	PROPN
gujaf-207	312	47	,	,	PUNCT
gujaf-207	312	48	2014	2014	NUM
gujaf-207	312	49	;	;	PUNCT
gujaf-207	312	50	jordan	jordan	PROPN
gujaf-207	312	51	,	,	PUNCT
gujaf-207	312	52	et	et	PROPN
gujaf-207	312	53	al	al	PROPN
gujaf-207	312	54	.	.	PROPN
gujaf-207	312	55	,	,	PUNCT
gujaf-207	312	56	2011	2011	NUM
gujaf-207	312	57	;	;	PUNCT
gujaf-207	312	58	fazzari	fazzari	PROPN
gujaf-207	312	59	et	et	PROPN
gujaf-207	312	60	al	al	PROPN
gujaf-207	312	61	.	.	PROPN
gujaf-207	312	62	,	,	PUNCT
gujaf-207	312	63	1987	1987	NUM
gujaf-207	312	64	)	)	PUNCT
gujaf-207	312	65	.	.	PUNCT
gujaf-207	313	1	therefore	therefore	ADV
gujaf-207	313	2	,	,	PUNCT
gujaf-207	313	3	efficient	efficient	ADJ
gujaf-207	313	4	management	management	NOUN
gujaf-207	313	5	of	of	ADP
gujaf-207	313	6	the	the	DET
gujaf-207	313	7	firm	firm	NOUN
gujaf-207	313	8	’s	’s	PART
gujaf-207	313	9	short	short	ADJ
gujaf-207	313	10	-	-	PUNCT
gujaf-207	313	11	term	term	NOUN
gujaf-207	313	12	resources	resource	NOUN
gujaf-207	313	13	helps	help	VERB
gujaf-207	313	14	firms	firm	NOUN
gujaf-207	313	15	mitigate	mitigate	VERB
gujaf-207	313	16	liquidity	liquidity	NOUN
gujaf-207	313	17	risk	risk	NOUN
gujaf-207	313	18	problem	problem	NOUN
gujaf-207	313	19	,	,	PUNCT
gujaf-207	313	20	by	by	ADP
gujaf-207	313	21	ensuring	ensure	VERB
gujaf-207	313	22	that	that	SCONJ
gujaf-207	313	23	sufficient	sufficient	ADJ
gujaf-207	313	24	working	working	NOUN
gujaf-207	313	25	capital	capital	NOUN
gujaf-207	313	26	is	be	AUX
gujaf-207	313	27	available	available	ADJ
gujaf-207	313	28	either	either	CCONJ
gujaf-207	313	29	to	to	PART
gujaf-207	313	30	finance	finance	VERB
gujaf-207	313	31	daily	daily	ADJ
gujaf-207	313	32	operations	operation	NOUN
gujaf-207	313	33	or	or	CCONJ
gujaf-207	313	34	pay	pay	VERB
gujaf-207	313	35	short	short	ADJ
gujaf-207	313	36	term	term	NOUN
gujaf-207	313	37	debts	debt	NOUN
gujaf-207	313	38	with	with	ADP
gujaf-207	313	39	having	have	VERB
gujaf-207	313	40	any	any	DET
gujaf-207	313	41	difficulty	difficulty	NOUN
gujaf-207	313	42	.	.	PUNCT
gujaf-207	314	1	specifically	specifically	ADV
gujaf-207	314	2	,	,	PUNCT
gujaf-207	314	3	while	while	SCONJ
gujaf-207	314	4	the	the	DET
gujaf-207	314	5	current	current	ADJ
gujaf-207	314	6	assets	asset	NOUN
gujaf-207	314	7	of	of	ADP
gujaf-207	314	8	firms	firm	NOUN
gujaf-207	314	9	are	be	AUX
gujaf-207	314	10	the	the	DET
gujaf-207	314	11	inventories	inventory	NOUN
gujaf-207	314	12	,	,	PUNCT
gujaf-207	314	13	receivables	receivable	NOUN
gujaf-207	314	14	,	,	PUNCT
gujaf-207	314	15	marketable	marketable	ADJ
gujaf-207	314	16	securities	security	NOUN
gujaf-207	314	17	and	and	CCONJ
gujaf-207	314	18	cash	cash	NOUN
gujaf-207	314	19	;	;	PUNCT
gujaf-207	314	20	the	the	DET
gujaf-207	314	21	short	short	ADJ
gujaf-207	314	22	term	term	NOUN
gujaf-207	314	23	debts	debt	NOUN
gujaf-207	314	24	include	include	VERB
gujaf-207	314	25	the	the	DET
gujaf-207	314	26	loans	loan	NOUN
gujaf-207	314	27	,	,	PUNCT
gujaf-207	314	28	overdraft	overdraft	NOUN
gujaf-207	314	29	,	,	PUNCT
gujaf-207	314	30	payables	payable	NOUN
gujaf-207	314	31	,	,	PUNCT
gujaf-207	314	32	and	and	CCONJ
gujaf-207	314	33	other	other	ADJ
gujaf-207	314	34	short	short	ADJ
gujaf-207	314	35	term	term	NOUN
gujaf-207	314	36	maturing	mature	VERB
gujaf-207	314	37	obligations	obligation	NOUN
gujaf-207	314	38	.	.	PUNCT
gujaf-207	315	1	also	also	ADV
gujaf-207	315	2	,	,	PUNCT
gujaf-207	315	3	to	to	PART
gujaf-207	315	4	take	take	VERB
gujaf-207	315	5	care	care	NOUN
gujaf-207	315	6	of	of	ADP
gujaf-207	315	7	the	the	DET
gujaf-207	315	8	risk	risk	NOUN
gujaf-207	315	9	in	in	ADP
gujaf-207	315	10	liquidity	liquidity	NOUN
gujaf-207	315	11	,	,	PUNCT
gujaf-207	315	12	standard	standard	ADJ
gujaf-207	315	13	deviation	deviation	NOUN
gujaf-207	315	14	of	of	ADP
gujaf-207	315	15	current	current	ADJ
gujaf-207	315	16	ratio	ratio	NOUN
gujaf-207	315	17	was	be	AUX
gujaf-207	315	18	used	use	VERB
gujaf-207	315	19	to	to	PART
gujaf-207	315	20	determine	determine	VERB
gujaf-207	315	21	the	the	DET
gujaf-207	315	22	extent	extent	NOUN
gujaf-207	315	23	of	of	ADP
gujaf-207	315	24	deviation	deviation	NOUN
gujaf-207	315	25	in	in	ADP
gujaf-207	315	26	the	the	DET
gujaf-207	315	27	liquidity	liquidity	NOUN
gujaf-207	315	28	.	.	PUNCT
gujaf-207	316	1	this	this	PRON
gujaf-207	316	2	is	be	AUX
gujaf-207	316	3	in	in	ADP
gujaf-207	316	4	line	line	NOUN
gujaf-207	316	5	with	with	ADP
gujaf-207	316	6	the	the	DET
gujaf-207	316	7	findings	finding	NOUN
gujaf-207	316	8	of	of	ADP
gujaf-207	316	9	previous	previous	ADJ
gujaf-207	316	10	studies	study	NOUN
gujaf-207	316	11	which	which	PRON
gujaf-207	316	12	revealed	reveal	VERB
gujaf-207	316	13	significant	significant	ADJ
gujaf-207	316	14	and	and	CCONJ
gujaf-207	316	15	positive	positive	ADJ
gujaf-207	316	16	association	association	NOUN
gujaf-207	316	17	between	between	ADP
gujaf-207	316	18	liquidity	liquidity	NOUN
gujaf-207	316	19	factors	factor	NOUN
gujaf-207	316	20	such	such	ADJ
gujaf-207	316	21	as	as	ADP
gujaf-207	316	22	;	;	PUNCT
gujaf-207	316	23	current	current	ADJ
gujaf-207	316	24	ratio	ratio	NOUN
gujaf-207	316	25	,	,	PUNCT
gujaf-207	316	26	quick	quick	ADJ
gujaf-207	316	27	ratio	ratio	NOUN
gujaf-207	316	28	,	,	PUNCT
gujaf-207	316	29	working	working	NOUN
gujaf-207	316	30	capital	capital	NOUN
gujaf-207	316	31	,	,	PUNCT
gujaf-207	316	32	fixed	fix	VERB
gujaf-207	316	33	asset	asset	NOUN
gujaf-207	316	34	turnover	turnover	NOUN
gujaf-207	316	35	,	,	PUNCT
gujaf-207	316	36	cash	cash	NOUN
gujaf-207	316	37	conversion	conversion	NOUN
gujaf-207	316	38	cycle	cycle	NOUN
gujaf-207	316	39	,	,	PUNCT
gujaf-207	316	40	day	day	NOUN
gujaf-207	316	41	’s	’s	PART
gujaf-207	316	42	sales	sale	NOUN
gujaf-207	316	43	outstanding	outstanding	ADJ
gujaf-207	316	44	,	,	PUNCT
gujaf-207	316	45	inventory	inventory	NOUN
gujaf-207	316	46	turnover	turnover	NOUN
gujaf-207	316	47	period	period	NOUN
gujaf-207	316	48	and	and	CCONJ
gujaf-207	316	49	profitability	profitability	NOUN
gujaf-207	316	50	or	or	CCONJ
gujaf-207	316	51	performance	performance	NOUN
gujaf-207	316	52	(	(	PUNCT
gujaf-207	316	53	bari	bari	NOUN
gujaf-207	316	54	,	,	PUNCT
gujaf-207	316	55	et	et	PROPN
gujaf-207	316	56	al	al	PROPN
gujaf-207	316	57	.	.	PROPN
gujaf-207	316	58	,	,	PUNCT
gujaf-207	316	59	2021	2021	NUM
gujaf-207	316	60	;	;	PUNCT
gujaf-207	316	61	khan	khan	PROPN
gujaf-207	316	62	,	,	PUNCT
gujaf-207	316	63	et	et	PROPN
gujaf-207	316	64	al	al	PROPN
gujaf-207	316	65	.	.	PROPN
gujaf-207	316	66	,	,	PUNCT
gujaf-207	316	67	2020	2020	NUM
gujaf-207	316	68	;	;	PUNCT
gujaf-207	316	69	ogungbade	ogungbade	VERB
gujaf-207	316	70	et	et	PROPN
gujaf-207	316	71	al	al	PROPN
gujaf-207	316	72	.	.	PROPN
gujaf-207	316	73	,	,	PUNCT
gujaf-207	316	74	2020	2020	NUM
gujaf-207	316	75	;	;	PUNCT
gujaf-207	316	76	alnuaimi	alnuaimi	NOUN
gujaf-207	316	77	and	and	CCONJ
gujaf-207	316	78	nobanee	nobanee	NOUN
gujaf-207	316	79	,	,	PUNCT
gujaf-207	316	80	2020	2020	NUM
gujaf-207	316	81	;	;	PUNCT
gujaf-207	316	82	assey	assey	PROPN
gujaf-207	316	83	et	et	PROPN
gujaf-207	316	84	al	al	PROPN
gujaf-207	316	85	.	.	PROPN
gujaf-207	316	86	,	,	PUNCT
gujaf-207	316	87	2020	2020	NUM
gujaf-207	316	88	;	;	PUNCT
gujaf-207	316	89	boisjoly	boisjoly	PROPN
gujaf-207	316	90	et	et	PROPN
gujaf-207	316	91	al	al	PROPN
gujaf-207	316	92	.	.	PROPN
gujaf-207	316	93	,	,	PUNCT
gujaf-207	316	94	2020	2020	NUM
gujaf-207	316	95	;	;	PUNCT
gujaf-207	316	96	dhole	dhole	PROPN
gujaf-207	316	97	et	et	PROPN
gujaf-207	316	98	al	al	PROPN
gujaf-207	316	99	.	.	PROPN
gujaf-207	316	100	,	,	PUNCT
gujaf-207	316	101	2019	2019	NUM
gujaf-207	316	102	;	;	PUNCT
gujaf-207	316	103	pervan	pervan	PROPN
gujaf-207	316	104	,	,	PUNCT
gujaf-207	316	105	et	et	PROPN
gujaf-207	316	106	al	al	PROPN
gujaf-207	316	107	.	.	PROPN
gujaf-207	316	108	,	,	PUNCT
gujaf-207	316	109	2017	2017	NUM
gujaf-207	316	110	;	;	PUNCT
gujaf-207	316	111	islam	islam	PROPN
gujaf-207	316	112	et	et	PROPN
gujaf-207	316	113	al	al	PROPN
gujaf-207	316	114	.	.	PROPN
gujaf-207	316	115	,	,	PUNCT
gujaf-207	316	116	2018	2018	NUM
gujaf-207	316	117	;	;	PUNCT
gujaf-207	316	118	yameen	yameen	PROPN
gujaf-207	316	119	et	et	PROPN
gujaf-207	316	120	al	al	PROPN
gujaf-207	316	121	.	.	PROPN
gujaf-207	316	122	,	,	PUNCT
gujaf-207	316	123	2019	2019	NUM
gujaf-207	316	124	;	;	PUNCT
gujaf-207	316	125	patjoshi	patjoshi	NOUN
gujaf-207	316	126	,	,	PUNCT
gujaf-207	316	127	2016	2016	NUM
gujaf-207	316	128	;	;	PUNCT
gujaf-207	316	129	njure	njure	NOUN
gujaf-207	316	130	,	,	PUNCT
gujaf-207	316	131	2014	2014	NUM
gujaf-207	316	132	)	)	PUNCT
gujaf-207	316	133	.	.	PUNCT
gujaf-207	317	1	conversely	conversely	ADV
gujaf-207	317	2	,	,	PUNCT
gujaf-207	317	3	some	some	DET
gujaf-207	317	4	research	research	NOUN
gujaf-207	317	5	discovered	discover	VERB
gujaf-207	317	6	negative	negative	ADJ
gujaf-207	317	7	links	link	NOUN
gujaf-207	317	8	between	between	ADP
gujaf-207	317	9	liquidity	liquidity	NOUN
gujaf-207	317	10	indicators	indicator	NOUN
gujaf-207	317	11	like	like	VERB
gujaf-207	317	12	;	;	PUNCT
gujaf-207	317	13	working	work	VERB
gujaf-207	317	14	capital	capital	NOUN
gujaf-207	317	15	,	,	PUNCT
gujaf-207	317	16	cash	cash	NOUN
gujaf-207	317	17	conversion	conversion	NOUN
gujaf-207	317	18	cycle	cycle	NOUN
gujaf-207	317	19	,	,	PUNCT
gujaf-207	317	20	current	current	ADJ
gujaf-207	317	21	ratio	ratio	NOUN
gujaf-207	317	22	,	,	PUNCT
gujaf-207	317	23	receivables	receivables	NOUN
gujaf-207	317	24	,	,	PUNCT
gujaf-207	317	25	and	and	CCONJ
gujaf-207	317	26	performance	performance	NOUN
gujaf-207	317	27	of	of	ADP
gujaf-207	317	28	firms	firm	NOUN
gujaf-207	317	29	(	(	PUNCT
gujaf-207	317	30	kokodey	kokodey	PROPN
gujaf-207	317	31	et	et	PROPN
gujaf-207	317	32	al	al	PROPN
gujaf-207	317	33	.	.	PROPN
gujaf-207	317	34	,	,	PUNCT
gujaf-207	317	35	2020	2020	NUM
gujaf-207	317	36	;	;	PUNCT
gujaf-207	317	37	ogungbade	ogungbade	VERB
gujaf-207	317	38	et	et	PROPN
gujaf-207	317	39	al	al	PROPN
gujaf-207	317	40	.	.	PROPN
gujaf-207	317	41	,	,	PUNCT
gujaf-207	317	42	2020	2020	NUM
gujaf-207	317	43	;	;	PUNCT
gujaf-207	317	44	li	li	PROPN
gujaf-207	317	45	,	,	PUNCT
gujaf-207	317	46	et	et	PROPN
gujaf-207	317	47	al	al	PROPN
gujaf-207	317	48	.	.	PROPN
gujaf-207	317	49	,	,	PUNCT
gujaf-207	317	50	2020	2020	NUM
gujaf-207	317	51	;	;	PUNCT
gujaf-207	317	52	sultana	sultana	NOUN
gujaf-207	317	53	,	,	PUNCT
gujaf-207	317	54	et	et	PROPN
gujaf-207	317	55	al	al	PROPN
gujaf-207	317	56	.	.	PROPN
gujaf-207	317	57	,	,	PUNCT
gujaf-207	317	58	2019	2019	NUM
gujaf-207	317	59	;	;	PUNCT
gujaf-207	317	60	konak	konak	PROPN
gujaf-207	317	61	and	and	CCONJ
gujaf-207	317	62	guner	guner	NOUN
gujaf-207	317	63	,	,	PUNCT
gujaf-207	317	64	2016	2016	NUM
gujaf-207	317	65	;	;	PUNCT
gujaf-207	317	66	konak	konak	PROPN
gujaf-207	317	67	and	and	CCONJ
gujaf-207	317	68	guner	guner	NOUN
gujaf-207	317	69	,	,	PUNCT
gujaf-207	317	70	2016	2016	NUM
gujaf-207	317	71	;	;	PUNCT
gujaf-207	317	72	ren	ren	PROPN
gujaf-207	317	73	,	,	PUNCT
gujaf-207	317	74	et	et	PROPN
gujaf-207	317	75	al	al	PROPN
gujaf-207	317	76	.	.	PROPN
gujaf-207	317	77	,	,	PUNCT
gujaf-207	317	78	2019	2019	NUM
gujaf-207	317	79	;	;	PUNCT
gujaf-207	317	80	obi	obi	PROPN
gujaf-207	317	81	et	et	PROPN
gujaf-207	317	82	al	al	PROPN
gujaf-207	317	83	.	.	PROPN
gujaf-207	317	84	,	,	PUNCT
gujaf-207	317	85	2017	2017	NUM
gujaf-207	317	86	;	;	PUNCT
gujaf-207	317	87	islam	islam	PROPN
gujaf-207	317	88	et	et	PROPN
gujaf-207	317	89	al	al	PROPN
gujaf-207	317	90	.	.	PROPN
gujaf-207	317	91	,	,	PUNCT
gujaf-207	317	92	2018	2018	NUM
gujaf-207	317	93	;	;	PUNCT
gujaf-207	317	94	singh	singh	PROPN
gujaf-207	317	95	et	et	PROPN
gujaf-207	317	96	al	al	PROPN
gujaf-207	317	97	.	.	PROPN
gujaf-207	317	98	,	,	PUNCT
gujaf-207	317	99	2017	2017	NUM
gujaf-207	317	100	;	;	PUNCT
gujaf-207	317	101	garanina	garanina	ADJ
gujaf-207	317	102	and	and	CCONJ
gujaf-207	317	103	belova	belova	X
gujaf-207	317	104	,	,	PUNCT
gujaf-207	317	105	2015	2015	NUM
gujaf-207	317	106	;	;	PUNCT
gujaf-207	317	107	marozva	marozva	ADJ
gujaf-207	317	108	,	,	PUNCT
gujaf-207	317	109	2015	2015	NUM
gujaf-207	317	110	)	)	PUNCT
gujaf-207	317	111	,	,	PUNCT
gujaf-207	317	112	and	and	CCONJ
gujaf-207	317	113	a	a	DET
gujaf-207	317	114	few	few	ADJ
gujaf-207	317	115	studies	study	NOUN
gujaf-207	317	116	discovered	discover	VERB
gujaf-207	317	117	mixed	mixed	ADJ
gujaf-207	317	118	associations	association	NOUN
gujaf-207	317	119	between	between	ADP
gujaf-207	317	120	some	some	DET
gujaf-207	317	121	components	component	NOUN
gujaf-207	317	122	of	of	ADP
gujaf-207	317	123	liquidity	liquidity	NOUN
gujaf-207	317	124	and	and	CCONJ
gujaf-207	317	125	performance	performance	NOUN
gujaf-207	317	126	(	(	PUNCT
gujaf-207	317	127	amirsharif	amirsharif	PROPN
gujaf-207	317	128	,	,	PUNCT
gujaf-207	317	129	2018	2018	NUM
gujaf-207	317	130	;	;	PUNCT
gujaf-207	317	131	islam	islam	PROPN
gujaf-207	317	132	et	et	PROPN
gujaf-207	317	133	al	al	PROPN
gujaf-207	317	134	.	.	PROPN
gujaf-207	317	135	,	,	PUNCT
gujaf-207	317	136	2018	2018	NUM
gujaf-207	317	137	;	;	PUNCT
gujaf-207	317	138	adekola	adekola	PROPN
gujaf-207	317	139	,	,	PUNCT
gujaf-207	317	140	et	et	PROPN
gujaf-207	317	141	al	al	PROPN
gujaf-207	317	142	.	.	PROPN
gujaf-207	317	143	,	,	PUNCT
gujaf-207	317	144	2017	2017	NUM
gujaf-207	317	145	)	)	PUNCT
gujaf-207	317	146	.	.	PUNCT
gujaf-207	318	1	however	however	ADV
gujaf-207	318	2	,	,	PUNCT
gujaf-207	318	3	it	it	PRON
gujaf-207	318	4	was	be	AUX
gujaf-207	318	5	discovered	discover	VERB
gujaf-207	318	6	that	that	SCONJ
gujaf-207	318	7	most	most	ADJ
gujaf-207	318	8	of	of	ADP
gujaf-207	318	9	these	these	DET
gujaf-207	318	10	studies	study	NOUN
gujaf-207	318	11	who	who	PRON
gujaf-207	318	12	found	find	VERB
gujaf-207	318	13	negative	negative	ADJ
gujaf-207	318	14	association	association	NOUN
gujaf-207	318	15	used	use	VERB
gujaf-207	318	16	either	either	CCONJ
gujaf-207	318	17	weak	weak	ADJ
gujaf-207	318	18	proxies	proxy	NOUN
gujaf-207	318	19	to	to	PART
gujaf-207	318	20	measure	measure	VERB
gujaf-207	318	21	liquidity	liquidity	NOUN
gujaf-207	318	22	or	or	CCONJ
gujaf-207	318	23	performance	performance	NOUN
gujaf-207	318	24	.	.	PUNCT
gujaf-207	319	1	gusau	gusau	ADJ
gujaf-207	319	2	journal	journal	PROPN
gujaf-207	319	3	of	of	ADP
gujaf-207	319	4	accounting	accounting	NOUN
gujaf-207	319	5	and	and	CCONJ
gujaf-207	319	6	finance	finance	NOUN
gujaf-207	319	7	,	,	PUNCT
gujaf-207	319	8	vol	vol	NOUN
gujaf-207	319	9	.	.	PROPN
gujaf-207	319	10	4	4	NUM
gujaf-207	319	11	,	,	PUNCT
gujaf-207	319	12	issue	issue	NOUN
gujaf-207	319	13	1	1	NUM
gujaf-207	319	14	,	,	PUNCT
gujaf-207	319	15	april	april	PROPN
gujaf-207	319	16	,	,	PUNCT
gujaf-207	319	17	2023	2023	NUM
gujaf-207	319	18	69	69	NUM
gujaf-207	319	19	5	5	NUM
gujaf-207	319	20	.	.	PUNCT
gujaf-207	319	21	conclusions	conclusion	NOUN
gujaf-207	319	22	and	and	CCONJ
gujaf-207	319	23	recommendations	recommendation	NOUN
gujaf-207	319	24	this	this	DET
gujaf-207	319	25	study	study	NOUN
gujaf-207	319	26	concludes	conclude	VERB
gujaf-207	319	27	that	that	SCONJ
gujaf-207	319	28	liquidity	liquidity	NOUN
gujaf-207	319	29	risk	risk	NOUN
gujaf-207	319	30	measured	measure	VERB
gujaf-207	319	31	by	by	ADP
gujaf-207	319	32	standard	standard	ADJ
gujaf-207	319	33	deviation	deviation	NOUN
gujaf-207	319	34	of	of	ADP
gujaf-207	319	35	quick	quick	ADJ
gujaf-207	319	36	ratio	ratio	NOUN
gujaf-207	319	37	was	be	AUX
gujaf-207	319	38	not	not	PART
gujaf-207	319	39	significant	significant	ADJ
gujaf-207	319	40	in	in	ADP
gujaf-207	319	41	explaining	explain	VERB
gujaf-207	319	42	performance	performance	NOUN
gujaf-207	319	43	,	,	PUNCT
gujaf-207	319	44	while	while	SCONJ
gujaf-207	319	45	current	current	ADJ
gujaf-207	319	46	ratio	ratio	NOUN
gujaf-207	319	47	has	have	VERB
gujaf-207	319	48	negative	negative	ADJ
gujaf-207	319	49	and	and	CCONJ
gujaf-207	319	50	significant	significant	ADJ
gujaf-207	319	51	effect	effect	NOUN
gujaf-207	319	52	on	on	ADP
gujaf-207	319	53	performance	performance	NOUN
gujaf-207	319	54	of	of	ADP
gujaf-207	319	55	non	non	ADJ
gujaf-207	319	56	-	-	ADJ
gujaf-207	319	57	financial	financial	ADJ
gujaf-207	319	58	firms	firm	NOUN
gujaf-207	319	59	in	in	ADP
gujaf-207	319	60	nigeria	nigeria	PROPN
gujaf-207	319	61	.	.	PUNCT
gujaf-207	320	1	in	in	ADP
gujaf-207	320	2	other	other	ADJ
gujaf-207	320	3	words	word	NOUN
gujaf-207	320	4	,	,	PUNCT
gujaf-207	320	5	it	it	PRON
gujaf-207	320	6	means	mean	VERB
gujaf-207	320	7	that	that	SCONJ
gujaf-207	320	8	efficient	efficient	ADJ
gujaf-207	320	9	management	management	NOUN
gujaf-207	320	10	of	of	ADP
gujaf-207	320	11	the	the	DET
gujaf-207	320	12	firm	firm	NOUN
gujaf-207	320	13	’s	’s	PART
gujaf-207	320	14	short	short	ADJ
gujaf-207	320	15	term	term	NOUN
gujaf-207	320	16	assets	asset	NOUN
gujaf-207	320	17	and	and	CCONJ
gujaf-207	320	18	liabilities	liability	NOUN
gujaf-207	320	19	,	,	PUNCT
gujaf-207	320	20	help	help	VERB
gujaf-207	320	21	firms	firm	NOUN
gujaf-207	320	22	have	have	VERB
gujaf-207	320	23	sufficient	sufficient	ADJ
gujaf-207	320	24	working	working	NOUN
gujaf-207	320	25	capital	capital	NOUN
gujaf-207	320	26	,	,	PUNCT
gujaf-207	320	27	which	which	PRON
gujaf-207	320	28	leads	lead	VERB
gujaf-207	320	29	to	to	ADP
gujaf-207	320	30	improvement	improvement	NOUN
gujaf-207	320	31	in	in	ADP
gujaf-207	320	32	performance	performance	NOUN
gujaf-207	320	33	of	of	ADP
gujaf-207	320	34	the	the	DET
gujaf-207	320	35	firms	firm	NOUN
gujaf-207	320	36	.	.	PUNCT
gujaf-207	321	1	specifically	specifically	ADV
gujaf-207	321	2	,	,	PUNCT
gujaf-207	321	3	while	while	SCONJ
gujaf-207	321	4	firms	firm	NOUN
gujaf-207	321	5	must	must	AUX
gujaf-207	321	6	ensure	ensure	VERB
gujaf-207	321	7	efficiency	efficiency	NOUN
gujaf-207	321	8	in	in	ADP
gujaf-207	321	9	managing	manage	VERB
gujaf-207	321	10	the	the	DET
gujaf-207	321	11	current	current	ADJ
gujaf-207	321	12	assets	asset	NOUN
gujaf-207	321	13	of	of	ADP
gujaf-207	321	14	firms	firm	NOUN
gujaf-207	321	15	such	such	ADJ
gujaf-207	321	16	as	as	ADP
gujaf-207	321	17	the	the	DET
gujaf-207	321	18	inventories	inventory	NOUN
gujaf-207	321	19	,	,	PUNCT
gujaf-207	321	20	receivables	receivable	NOUN
gujaf-207	321	21	,	,	PUNCT
gujaf-207	321	22	marketable	marketable	ADJ
gujaf-207	321	23	securities	security	NOUN
gujaf-207	321	24	and	and	CCONJ
gujaf-207	321	25	cash	cash	NOUN
gujaf-207	321	26	;	;	PUNCT
gujaf-207	321	27	it	it	PRON
gujaf-207	321	28	must	must	AUX
gujaf-207	321	29	also	also	ADV
gujaf-207	321	30	ensure	ensure	VERB
gujaf-207	321	31	that	that	SCONJ
gujaf-207	321	32	the	the	DET
gujaf-207	321	33	short	short	ADJ
gujaf-207	321	34	term	term	NOUN
gujaf-207	321	35	debts	debt	NOUN
gujaf-207	321	36	such	such	ADJ
gujaf-207	321	37	as	as	ADP
gujaf-207	321	38	the	the	DET
gujaf-207	321	39	loans	loan	NOUN
gujaf-207	321	40	,	,	PUNCT
gujaf-207	321	41	overdraft	overdraft	NOUN
gujaf-207	321	42	,	,	PUNCT
gujaf-207	321	43	payables	payable	NOUN
gujaf-207	321	44	,	,	PUNCT
gujaf-207	321	45	and	and	CCONJ
gujaf-207	321	46	other	other	ADJ
gujaf-207	321	47	short	short	ADJ
gujaf-207	321	48	term	term	NOUN
gujaf-207	321	49	maturing	mature	VERB
gujaf-207	321	50	obligations	obligation	NOUN
gujaf-207	321	51	are	be	AUX
gujaf-207	321	52	settled	settle	VERB
gujaf-207	321	53	as	as	ADP
gujaf-207	321	54	and	and	CCONJ
gujaf-207	321	55	when	when	SCONJ
gujaf-207	321	56	due	due	ADJ
gujaf-207	321	57	,	,	PUNCT
gujaf-207	321	58	thereby	thereby	ADV
gujaf-207	321	59	minimizing	minimize	VERB
gujaf-207	321	60	the	the	DET
gujaf-207	321	61	tendency	tendency	NOUN
gujaf-207	321	62	of	of	ADP
gujaf-207	321	63	incurring	incur	VERB
gujaf-207	321	64	losses	loss	NOUN
gujaf-207	321	65	or	or	CCONJ
gujaf-207	321	66	liquidity	liquidity	NOUN
gujaf-207	321	67	risk	risk	NOUN
gujaf-207	321	68	.	.	PUNCT
gujaf-207	322	1	in	in	ADP
gujaf-207	322	2	other	other	ADJ
gujaf-207	322	3	words	word	NOUN
gujaf-207	322	4	,	,	PUNCT
gujaf-207	322	5	to	to	PART
gujaf-207	322	6	take	take	VERB
gujaf-207	322	7	care	care	NOUN
gujaf-207	322	8	of	of	ADP
gujaf-207	322	9	the	the	DET
gujaf-207	322	10	risk	risk	NOUN
gujaf-207	322	11	in	in	ADP
gujaf-207	322	12	liquidity	liquidity	NOUN
gujaf-207	322	13	,	,	PUNCT
gujaf-207	322	14	standard	standard	ADJ
gujaf-207	322	15	deviation	deviation	NOUN
gujaf-207	322	16	of	of	ADP
gujaf-207	322	17	current	current	ADJ
gujaf-207	322	18	ratio	ratio	NOUN
gujaf-207	322	19	was	be	AUX
gujaf-207	322	20	used	use	VERB
gujaf-207	322	21	to	to	PART
gujaf-207	322	22	determine	determine	VERB
gujaf-207	322	23	the	the	DET
gujaf-207	322	24	degree	degree	NOUN
gujaf-207	322	25	at	at	ADP
gujaf-207	322	26	which	which	PRON
gujaf-207	322	27	firms	firm	NOUN
gujaf-207	322	28	encounter	encounter	VERB
gujaf-207	322	29	difficulty	difficulty	NOUN
gujaf-207	322	30	when	when	SCONJ
gujaf-207	322	31	meeting	meet	VERB
gujaf-207	322	32	short	short	ADJ
gujaf-207	322	33	term	term	NOUN
gujaf-207	322	34	maturing	mature	VERB
gujaf-207	322	35	obligations	obligation	NOUN
gujaf-207	322	36	.	.	PUNCT
gujaf-207	323	1	this	this	DET
gujaf-207	323	2	study	study	NOUN
gujaf-207	323	3	recommends	recommend	VERB
gujaf-207	323	4	that	that	SCONJ
gujaf-207	323	5	emphasis	emphasis	NOUN
gujaf-207	323	6	be	be	AUX
gujaf-207	323	7	given	give	VERB
gujaf-207	323	8	to	to	ADP
gujaf-207	323	9	various	various	ADJ
gujaf-207	323	10	ways	way	NOUN
gujaf-207	323	11	of	of	ADP
gujaf-207	323	12	reducing	reduce	VERB
gujaf-207	323	13	liquidity	liquidity	NOUN
gujaf-207	323	14	risk	risk	NOUN
gujaf-207	323	15	because	because	SCONJ
gujaf-207	323	16	it	it	PRON
gujaf-207	323	17	has	have	VERB
gujaf-207	323	18	significant	significant	ADJ
gujaf-207	323	19	negative	negative	ADJ
gujaf-207	323	20	effect	effect	NOUN
gujaf-207	323	21	on	on	ADP
gujaf-207	323	22	performance	performance	NOUN
gujaf-207	323	23	of	of	ADP
gujaf-207	323	24	nonfinancial	nonfinancial	ADJ
gujaf-207	323	25	firms	firm	NOUN
gujaf-207	323	26	in	in	ADP
gujaf-207	323	27	nigeria	nigeria	PROPN
gujaf-207	323	28	.	.	PUNCT
gujaf-207	324	1	specifically	specifically	ADV
gujaf-207	324	2	;	;	PUNCT
gujaf-207	324	3	i.	i.	NOUN
gujaf-207	324	4	firms	firm	NOUN
gujaf-207	324	5	should	should	AUX
gujaf-207	324	6	ensure	ensure	VERB
gujaf-207	324	7	efficient	efficient	ADJ
gujaf-207	324	8	management	management	NOUN
gujaf-207	324	9	of	of	ADP
gujaf-207	324	10	short	short	ADJ
gujaf-207	324	11	term	term	NOUN
gujaf-207	324	12	assets	asset	NOUN
gujaf-207	324	13	and	and	CCONJ
gujaf-207	324	14	liabilities	liability	NOUN
gujaf-207	324	15	,	,	PUNCT
gujaf-207	324	16	such	such	ADJ
gujaf-207	324	17	as	as	ADP
gujaf-207	324	18	the	the	DET
gujaf-207	324	19	inventories	inventory	NOUN
gujaf-207	324	20	,	,	PUNCT
gujaf-207	324	21	cash	cash	NOUN
gujaf-207	324	22	and	and	CCONJ
gujaf-207	324	23	cash	cash	NOUN
gujaf-207	324	24	equivalence	equivalence	NOUN
gujaf-207	324	25	,	,	PUNCT
gujaf-207	324	26	receivables	receivables	NOUN
gujaf-207	324	27	,	,	PUNCT
gujaf-207	324	28	payables	payable	NOUN
gujaf-207	324	29	,	,	PUNCT
gujaf-207	324	30	loans	loan	NOUN
gujaf-207	324	31	and	and	CCONJ
gujaf-207	324	32	overdraft	overdraft	NOUN
gujaf-207	324	33	,	,	PUNCT
gujaf-207	324	34	and	and	CCONJ
gujaf-207	324	35	any	any	DET
gujaf-207	324	36	other	other	ADJ
gujaf-207	324	37	short	short	ADJ
gujaf-207	324	38	term	term	NOUN
gujaf-207	324	39	facilities	facility	NOUN
gujaf-207	324	40	.	.	PUNCT
gujaf-207	325	1	ii	ii	X
gujaf-207	325	2	.	.	PUNCT
gujaf-207	325	3	firm	firm	PROPN
gujaf-207	325	4	should	should	AUX
gujaf-207	325	5	ensure	ensure	VERB
gujaf-207	325	6	adequate	adequate	ADJ
gujaf-207	325	7	working	work	VERB
gujaf-207	325	8	capital	capital	NOUN
gujaf-207	325	9	is	be	AUX
gujaf-207	325	10	available	available	ADJ
gujaf-207	325	11	to	to	PART
gujaf-207	325	12	finance	finance	VERB
gujaf-207	325	13	any	any	DET
gujaf-207	325	14	short	short	ADJ
gujaf-207	325	15	term	term	NOUN
gujaf-207	325	16	maturing	mature	VERB
gujaf-207	325	17	obligations	obligation	NOUN
gujaf-207	325	18	as	as	ADP
gujaf-207	325	19	and	and	CCONJ
gujaf-207	325	20	when	when	SCONJ
gujaf-207	325	21	due	due	ADJ
gujaf-207	325	22	without	without	ADP
gujaf-207	325	23	facing	face	VERB
gujaf-207	325	24	any	any	DET
gujaf-207	325	25	difficulty	difficulty	NOUN
gujaf-207	325	26	.	.	PUNCT
gujaf-207	326	1	iii	iii	X
gujaf-207	326	2	.	.	PUNCT
gujaf-207	327	1	these	these	DET
gujaf-207	327	2	options	option	NOUN
gujaf-207	327	3	would	would	AUX
gujaf-207	327	4	help	help	VERB
gujaf-207	327	5	the	the	DET
gujaf-207	327	6	firms	firm	NOUN
gujaf-207	327	7	to	to	PART
gujaf-207	327	8	have	have	VERB
gujaf-207	327	9	adequate	adequate	ADJ
gujaf-207	327	10	liquidity	liquidity	NOUN
gujaf-207	327	11	,	,	PUNCT
gujaf-207	327	12	thereby	thereby	ADV
gujaf-207	327	13	saving	save	VERB
gujaf-207	327	14	the	the	DET
gujaf-207	327	15	firm	firm	NOUN
gujaf-207	327	16	from	from	ADP
gujaf-207	327	17	liquidity	liquidity	NOUN
gujaf-207	327	18	risk	risk	NOUN
gujaf-207	327	19	problem	problem	NOUN
gujaf-207	327	20	,	,	PUNCT
gujaf-207	327	21	and	and	CCONJ
gujaf-207	327	22	enhancing	enhance	VERB
gujaf-207	327	23	their	their	PRON
gujaf-207	327	24	performance	performance	NOUN
gujaf-207	327	25	.	.	PUNCT
gujaf-207	328	1	gusau	gusau	ADJ
gujaf-207	328	2	journal	journal	PROPN
gujaf-207	328	3	of	of	ADP
gujaf-207	328	4	accounting	accounting	NOUN
gujaf-207	328	5	and	and	CCONJ
gujaf-207	328	6	finance	finance	NOUN
gujaf-207	328	7	,	,	PUNCT
gujaf-207	328	8	vol	vol	NOUN
gujaf-207	328	9	.	.	PROPN
gujaf-207	328	10	4	4	NUM
gujaf-207	328	11	,	,	PUNCT
gujaf-207	328	12	issue	issue	NOUN
gujaf-207	328	13	1	1	NUM
gujaf-207	328	14	,	,	PUNCT
gujaf-207	328	15	april	april	PROPN
gujaf-207	328	16	,	,	PUNCT
gujaf-207	328	17	2023	2023	NUM
gujaf-207	328	18	70	70	NUM
gujaf-207	328	19	references	reference	NOUN
gujaf-207	328	20	adekola	adekola	PROPN
gujaf-207	328	21	,	,	PUNCT
gujaf-207	328	22	a.	a.	NOUN
gujaf-207	328	23	,	,	PUNCT
gujaf-207	328	24	samy	samy	NOUN
gujaf-207	328	25	,	,	PUNCT
gujaf-207	328	26	m.	m.	NOUN
gujaf-207	328	27	,	,	PUNCT
gujaf-207	328	28	&	&	CCONJ
gujaf-207	328	29	knight	knight	PROPN
gujaf-207	328	30	,	,	PUNCT
gujaf-207	328	31	d.	d.	PROPN
gujaf-207	328	32	(	(	PUNCT
gujaf-207	328	33	2017	2017	NUM
gujaf-207	328	34	)	)	PUNCT
gujaf-207	328	35	.	.	PUNCT
gujaf-207	329	1	efficient	efficient	ADJ
gujaf-207	329	2	working	working	NOUN
gujaf-207	329	3	capital	capital	NOUN
gujaf-207	329	4	management	management	NOUN
gujaf-207	329	5	as	as	ADP
gujaf-207	329	6	the	the	DET
gujaf-207	329	7	tool	tool	NOUN
gujaf-207	329	8	for	for	ADP
gujaf-207	329	9	driving	drive	VERB
gujaf-207	329	10	profitability	profitability	NOUN
gujaf-207	329	11	and	and	CCONJ
gujaf-207	329	12	liquidity	liquidity	NOUN
gujaf-207	329	13	:	:	PUNCT
gujaf-207	329	14	a	a	DET
gujaf-207	329	15	correlation	correlation	NOUN
gujaf-207	329	16	analysis	analysis	NOUN
gujaf-207	329	17	of	of	ADP
gujaf-207	329	18	nigerian	nigerian	ADJ
gujaf-207	329	19	companies	company	NOUN
gujaf-207	329	20	.	.	PUNCT
gujaf-207	330	1	international	international	ADJ
gujaf-207	330	2	journal	journal	PROPN
gujaf-207	330	3	of	of	ADP
gujaf-207	330	4	business	business	NOUN
gujaf-207	330	5	and	and	CCONJ
gujaf-207	330	6	globalization	globalization	NOUN
gujaf-207	330	7	,	,	PUNCT
gujaf-207	330	8	18(2	18(2	NUM
gujaf-207	330	9	)	)	PUNCT
gujaf-207	330	10	,	,	PUNCT
gujaf-207	330	11	251	251	NUM
gujaf-207	330	12	.	.	PUNCT
gujaf-207	331	1	https://doi.org/10.1504/ijbg.2017.081957	https://doi.org/10.1504/ijbg.2017.081957	PROPN
gujaf-207	331	2	.	.	PUNCT
gujaf-207	332	1	aifuwa	aifuwa	PROPN
gujaf-207	332	2	,	,	PUNCT
gujaf-207	332	3	h.	h.	PROPN
gujaf-207	332	4	o.	o.	PROPN
gujaf-207	332	5	(	(	PUNCT
gujaf-207	332	6	2019	2019	NUM
gujaf-207	332	7	)	)	PUNCT
gujaf-207	332	8	sustainability	sustainability	NOUN
gujaf-207	332	9	reporting	reporting	NOUN
gujaf-207	332	10	and	and	CCONJ
gujaf-207	332	11	firm	firm	ADJ
gujaf-207	332	12	performance	performance	NOUN
gujaf-207	332	13	:	:	PUNCT
gujaf-207	332	14	a	a	DET
gujaf-207	332	15	review	review	NOUN
gujaf-207	332	16	of	of	ADP
gujaf-207	332	17	the	the	DET
gujaf-207	332	18	literature	literature	NOUN
gujaf-207	332	19	.	.	PUNCT
gujaf-207	333	1	unpublished	unpublished	ADJ
gujaf-207	333	2	msc	msc	PROPN
gujaf-207	333	3	seminar	seminar	NOUN
gujaf-207	333	4	,	,	PUNCT
gujaf-207	333	5	university	university	NOUN
gujaf-207	333	6	of	of	ADP
gujaf-207	333	7	benin	benin	PROPN
gujaf-207	333	8	,	,	PUNCT
gujaf-207	333	9	nigeria	nigeria	PROPN
gujaf-207	333	10	.	.	PUNCT
gujaf-207	334	1	akenga	akenga	PROPN
gujaf-207	334	2	,	,	PUNCT
gujaf-207	334	3	g.	g.	PROPN
gujaf-207	334	4	(	(	PUNCT
gujaf-207	334	5	2017	2017	NUM
gujaf-207	334	6	)	)	PUNCT
gujaf-207	334	7	effect	effect	NOUN
gujaf-207	334	8	of	of	ADP
gujaf-207	334	9	liquidity	liquidity	NOUN
gujaf-207	334	10	on	on	ADP
gujaf-207	334	11	financial	financial	ADJ
gujaf-207	334	12	performance	performance	NOUN
gujaf-207	334	13	of	of	ADP
gujaf-207	334	14	firms	firm	NOUN
gujaf-207	334	15	listed	list	VERB
gujaf-207	334	16	at	at	ADP
gujaf-207	334	17	the	the	DET
gujaf-207	334	18	nairobi	nairobi	PROPN
gujaf-207	334	19	securities	securities	PROPN
gujaf-207	334	20	exchange	exchange	PROPN
gujaf-207	334	21	,	,	PUNCT
gujaf-207	334	22	kenya	kenya	PROPN
gujaf-207	334	23	.	.	PUNCT
gujaf-207	335	1	international	international	ADJ
gujaf-207	335	2	journal	journal	PROPN
gujaf-207	335	3	of	of	ADP
gujaf-207	335	4	science	science	NOUN
gujaf-207	335	5	and	and	CCONJ
gujaf-207	335	6	research	research	NOUN
gujaf-207	335	7	(	(	PUNCT
gujaf-207	335	8	ijsr	ijsr	PROPN
gujaf-207	335	9	)	)	PUNCT
gujaf-207	335	10	,	,	PUNCT
gujaf-207	335	11	6(7	6(7	NUM
gujaf-207	335	12	)	)	PUNCT
gujaf-207	335	13	,	,	PUNCT
gujaf-207	335	14	279–285	279–285	NUM
gujaf-207	335	15	.	.	PUNCT
gujaf-207	336	1	https://doi.org/10.21275/art20175036	https://doi.org/10.21275/art20175036	PROPN
gujaf-207	336	2	.	.	PUNCT
gujaf-207	337	1	akindele	akindele	PROPN
gujaf-207	337	2	,	,	PUNCT
gujaf-207	337	3	j.	j.	PROPN
gujaf-207	337	4	&	&	CCONJ
gujaf-207	337	5	odusina	odusina	PROPN
gujaf-207	337	6	,	,	PUNCT
gujaf-207	337	7	o.	o.	NOUN
gujaf-207	337	8	(	(	PUNCT
gujaf-207	337	9	2015	2015	NUM
gujaf-207	337	10	)	)	PUNCT
gujaf-207	337	11	working	work	VERB
gujaf-207	337	12	capital	capital	NOUN
gujaf-207	337	13	management	management	NOUN
gujaf-207	337	14	and	and	CCONJ
gujaf-207	337	15	firm	firm	ADJ
gujaf-207	337	16	profitability	profitability	NOUN
gujaf-207	337	17	:	:	PUNCT
gujaf-207	337	18	evidence	evidence	NOUN
gujaf-207	337	19	from	from	ADP
gujaf-207	337	20	nigerian	nigerian	ADJ
gujaf-207	337	21	quoted	quote	VERB
gujaf-207	337	22	companies	company	NOUN
gujaf-207	337	23	.	.	PUNCT
gujaf-207	338	1	journal	journal	PROPN
gujaf-207	338	2	of	of	ADP
gujaf-207	338	3	finance	finance	NOUN
gujaf-207	338	4	and	and	CCONJ
gujaf-207	338	5	accounting	accounting	NOUN
gujaf-207	338	6	,	,	PUNCT
gujaf-207	338	7	6(7	6(7	NUM
gujaf-207	338	8	)	)	PUNCT
gujaf-207	338	9	,	,	PUNCT
gujaf-207	339	1	148–153	148–153	NUM
gujaf-207	339	2	.	.	PUNCT
gujaf-207	339	3	almeida	almeida	PROPN
gujaf-207	339	4	,	,	PUNCT
gujaf-207	339	5	h.	h.	PROPN
gujaf-207	339	6	,	,	PUNCT
gujaf-207	339	7	campello	campello	PROPN
gujaf-207	339	8	,	,	PUNCT
gujaf-207	339	9	m.	m.	NOUN
gujaf-207	339	10	&	&	CCONJ
gujaf-207	339	11	weisbach	weisbach	PROPN
gujaf-207	339	12	,	,	PUNCT
gujaf-207	339	13	m.s	m.s	PROPN
gujaf-207	339	14	.	.	PROPN
gujaf-207	339	15	(	(	PUNCT
gujaf-207	339	16	2004	2004	NUM
gujaf-207	339	17	)	)	PUNCT
gujaf-207	339	18	cash	cash	NOUN
gujaf-207	339	19	flow	flow	NOUN
gujaf-207	339	20	sensitivity	sensitivity	NOUN
gujaf-207	339	21	of	of	ADP
gujaf-207	339	22	cash	cash	NOUN
gujaf-207	339	23	.	.	PUNCT
gujaf-207	340	1	journal	journal	PROPN
gujaf-207	340	2	of	of	ADP
gujaf-207	340	3	finance	finance	NOUN
gujaf-207	340	4	,	,	PUNCT
gujaf-207	340	5	59(4	59(4	NUM
gujaf-207	340	6	):	):	PUNCT
gujaf-207	340	7	1777–1804	1777–1804	NUM
gujaf-207	340	8	alnuaimi	alnuaimi	NOUN
gujaf-207	340	9	,	,	PUNCT
gujaf-207	340	10	s.	s.	PROPN
gujaf-207	340	11	&	&	CCONJ
gujaf-207	340	12	nobanee	nobanee	PROPN
gujaf-207	340	13	,	,	PUNCT
gujaf-207	340	14	h.	h.	PROPN
gujaf-207	340	15	(	(	PUNCT
gujaf-207	340	16	2020	2020	NUM
gujaf-207	340	17	)	)	PUNCT
gujaf-207	340	18	working	work	VERB
gujaf-207	340	19	capital	capital	NOUN
gujaf-207	340	20	management	management	NOUN
gujaf-207	340	21	and	and	CCONJ
gujaf-207	340	22	sustainability	sustainability	NOUN
gujaf-207	340	23	:	:	PUNCT
gujaf-207	340	24	a	a	DET
gujaf-207	340	25	mini	mini	NOUN
gujaf-207	340	26	-	-	NOUN
gujaf-207	340	27	review	review	NOUN
gujaf-207	340	28	.	.	PUNCT
gujaf-207	341	1	available	available	ADJ
gujaf-207	341	2	at	at	ADP
gujaf-207	341	3	ssrn	ssrn	NOUN
gujaf-207	341	4	3539427	3539427	NUM
gujaf-207	341	5	.	.	PUNCT
gujaf-207	342	1	altaf	altaf	PROPN
gujaf-207	342	2	,	,	PUNCT
gujaf-207	342	3	n.	n.	PROPN
gujaf-207	342	4	&	&	CCONJ
gujaf-207	342	5	ahmad	ahmad	PROPN
gujaf-207	342	6	,	,	PUNCT
gujaf-207	342	7	f.	f.	PROPN
gujaf-207	342	8	(	(	PUNCT
gujaf-207	342	9	2019	2019	NUM
gujaf-207	342	10	)	)	PUNCT
gujaf-207	342	11	working	work	VERB
gujaf-207	342	12	capital	capital	NOUN
gujaf-207	342	13	financing	financing	NOUN
gujaf-207	342	14	,	,	PUNCT
gujaf-207	342	15	firm	firm	ADJ
gujaf-207	342	16	performance	performance	NOUN
gujaf-207	342	17	and	and	CCONJ
gujaf-207	342	18	financial	financial	ADJ
gujaf-207	342	19	constraints	constraint	NOUN
gujaf-207	342	20	:	:	PUNCT
gujaf-207	342	21	empirical	empirical	ADJ
gujaf-207	342	22	evidence	evidence	NOUN
gujaf-207	342	23	from	from	ADP
gujaf-207	342	24	india	india	PROPN
gujaf-207	342	25	.	.	PUNCT
gujaf-207	343	1	international	international	ADJ
gujaf-207	343	2	journal	journal	PROPN
gujaf-207	343	3	of	of	ADP
gujaf-207	343	4	managerial	managerial	ADJ
gujaf-207	343	5	finance	finance	NOUN
gujaf-207	343	6	,	,	PUNCT
gujaf-207	343	7	https://	https://	PROPN
gujaf-207	343	8	doi.org/10.1108/ijmf-022018-0036	doi.org/10.1108/ijmf-022018-0036	PROPN
gujaf-207	343	9	.	.	PUNCT
gujaf-207	344	1	amir	amir	PROPN
gujaf-207	344	2	sharif	sharif	PROPN
gujaf-207	344	3	,	,	PUNCT
gujaf-207	344	4	md	md	PROPN
gujaf-207	344	5	.	.	PROPN
gujaf-207	344	6	(	(	PUNCT
gujaf-207	344	7	2018	2018	NUM
gujaf-207	344	8	)	)	PUNCT
gujaf-207	344	9	working	work	VERB
gujaf-207	344	10	capital	capital	NOUN
gujaf-207	344	11	management	management	NOUN
gujaf-207	344	12	a	a	DET
gujaf-207	344	13	measurement	measurement	NOUN
gujaf-207	344	14	tool	tool	NOUN
gujaf-207	344	15	for	for	ADP
gujaf-207	344	16	profitability	profitability	NOUN
gujaf-207	344	17	:	:	PUNCT
gujaf-207	344	18	a	a	DET
gujaf-207	344	19	study	study	NOUN
gujaf-207	344	20	on	on	ADP
gujaf-207	344	21	pharmaceutical	pharmaceutical	ADJ
gujaf-207	344	22	industry	industry	NOUN
gujaf-207	344	23	in	in	ADP
gujaf-207	344	24	bangladesh	bangladesh	PROPN
gujaf-207	344	25	.	.	PUNCT
gujaf-207	345	1	journal	journal	PROPN
gujaf-207	345	2	of	of	ADP
gujaf-207	345	3	finance	finance	NOUN
gujaf-207	345	4	and	and	CCONJ
gujaf-207	345	5	accounting	accounting	NOUN
gujaf-207	345	6	,	,	PUNCT
gujaf-207	345	7	6(1	6(1	NUM
gujaf-207	345	8	)	)	PUNCT
gujaf-207	345	9	,	,	PUNCT
gujaf-207	345	10	1	1	X
gujaf-207	345	11	.	.	PUNCT
gujaf-207	346	1	https://doi.org/10.11648/j.jfa.20180601.11	https://doi.org/10.11648/j.jfa.20180601.11	PROPN
gujaf-207	346	2	.	.	PUNCT
gujaf-207	347	1	assey	assey	PROPN
gujaf-207	347	2	,	,	PUNCT
gujaf-207	347	3	l.	l.	PROPN
gujaf-207	347	4	h.	h.	PROPN
gujaf-207	347	5	,	,	PUNCT
gujaf-207	347	6	su	su	PROPN
gujaf-207	347	7	,	,	PUNCT
gujaf-207	347	8	x.	x.	PROPN
gujaf-207	347	9	,	,	PUNCT
gujaf-207	347	10	&	&	CCONJ
gujaf-207	347	11	parveen	parveen	PROPN
gujaf-207	347	12	,	,	PUNCT
gujaf-207	347	13	s.	s.	PROPN
gujaf-207	347	14	(	(	PUNCT
gujaf-207	347	15	2020	2020	NUM
gujaf-207	347	16	)	)	PUNCT
gujaf-207	347	17	effect	effect	NOUN
gujaf-207	347	18	of	of	ADP
gujaf-207	347	19	working	work	VERB
gujaf-207	347	20	capital	capital	NOUN
gujaf-207	347	21	management	management	NOUN
gujaf-207	347	22	on	on	ADP
gujaf-207	347	23	financial	financial	ADJ
gujaf-207	347	24	performance	performance	NOUN
gujaf-207	347	25	:	:	PUNCT
gujaf-207	347	26	evidence	evidence	NOUN
gujaf-207	347	27	from	from	ADP
gujaf-207	347	28	listed	list	VERB
gujaf-207	347	29	firms	firm	NOUN
gujaf-207	347	30	at	at	ADP
gujaf-207	347	31	dare	dare	PROPN
gujaf-207	347	32	s	s	PART
gujaf-207	347	33	salaam	salaam	NOUN
gujaf-207	347	34	stock	stock	NOUN
gujaf-207	347	35	of	of	ADP
gujaf-207	347	36	exchange	exchange	NOUN
gujaf-207	347	37	.	.	PUNCT
gujaf-207	348	1	iosr	iosr	ADJ
gujaf-207	348	2	journal	journal	PROPN
gujaf-207	348	3	of	of	ADP
gujaf-207	348	4	business	business	NOUN
gujaf-207	348	5	and	and	CCONJ
gujaf-207	348	6	management	management	NOUN
gujaf-207	348	7	(	(	PUNCT
gujaf-207	348	8	iosrjbm	iosrjbm	PROPN
gujaf-207	348	9	)	)	PUNCT
gujaf-207	348	10	,	,	PUNCT
gujaf-207	348	11	22(4	22(4	NUM
gujaf-207	348	12	)	)	PUNCT
gujaf-207	348	13	01–08	01–08	NUM
gujaf-207	348	14	.	.	PUNCT
gujaf-207	349	1	babatope	babatope	PROPN
gujaf-207	349	2	,	,	PUNCT
gujaf-207	349	3	j.	j.	PROPN
gujaf-207	349	4	,	,	PUNCT
gujaf-207	349	5	faminu	faminu	PROPN
gujaf-207	349	6	,	,	PUNCT
gujaf-207	349	7	g.	g.	PROPN
gujaf-207	349	8	,	,	PUNCT
gujaf-207	349	9	ibrahim	ibrahim	PROPN
gujaf-207	349	10	,	,	PUNCT
gujaf-207	349	11	t.	t.	PROPN
gujaf-207	349	12	&	&	CCONJ
gujaf-207	349	13	olusi	olusi	PROPN
gujaf-207	349	14	,	,	PUNCT
gujaf-207	349	15	w.	w.	PROPN
gujaf-207	349	16	(	(	PUNCT
gujaf-207	349	17	2022	2022	NUM
gujaf-207	349	18	)	)	PUNCT
gujaf-207	350	1	nigeria	nigeria	PROPN
gujaf-207	350	2	’s	’s	PART
gujaf-207	350	3	largest	large	ADJ
gujaf-207	350	4	fmcgs	fmcgs	NOUN
gujaf-207	350	5	’	'	PUNCT
gujaf-207	350	6	profits	profit	NOUN
gujaf-207	350	7	far	far	ADV
gujaf-207	350	8	from	from	ADP
gujaf-207	350	9	pre	pre	ADJ
gujaf-207	350	10	-	-	ADJ
gujaf-207	350	11	pandemic	pandemic	ADJ
gujaf-207	350	12	levels	level	NOUN
gujaf-207	350	13	.	.	PUNCT
gujaf-207	351	1	business	business	NOUN
gujaf-207	351	2	day	day	PROPN
gujaf-207	351	3	news	news	PROPN
gujaf-207	351	4	,	,	PUNCT
gujaf-207	351	5	nigeria	nigeria	PROPN
gujaf-207	351	6	.	.	PUNCT
gujaf-207	351	7	bari	bari	PROPN
gujaf-207	351	8	,	,	PUNCT
gujaf-207	351	9	m.	m.	NOUN
gujaf-207	351	10	k.	k.	PROPN
gujaf-207	351	11	,	,	PUNCT
gujaf-207	351	12	gosh	gosh	PROPN
gujaf-207	351	13	&	&	CCONJ
gujaf-207	351	14	kabir	kabir	PROPN
gujaf-207	351	15	,	,	PUNCT
gujaf-207	351	16	m.	m.	PROPN
gujaf-207	351	17	r.	r.	PROPN
gujaf-207	351	18	(	(	PUNCT
gujaf-207	351	19	2021	2021	NUM
gujaf-207	351	20	)	)	PUNCT
gujaf-207	351	21	relationship	relationship	NOUN
gujaf-207	351	22	between	between	ADP
gujaf-207	351	23	liquidity	liquidity	NOUN
gujaf-207	351	24	and	and	CCONJ
gujaf-207	351	25	firm	firm	ADJ
gujaf-207	351	26	performance	performance	NOUN
gujaf-207	351	27	:	:	PUNCT
gujaf-207	351	28	evidence	evidence	NOUN
gujaf-207	351	29	from	from	ADP
gujaf-207	351	30	the	the	DET
gujaf-207	351	31	pharmaceutical	pharmaceutical	ADJ
gujaf-207	351	32	industry	industry	NOUN
gujaf-207	351	33	of	of	ADP
gujaf-207	351	34	an	an	DET
gujaf-207	351	35	emerging	emerge	VERB
gujaf-207	351	36	economy	economy	NOUN
gujaf-207	351	37	.	.	PUNCT
gujaf-207	352	1	journal	journal	PROPN
gujaf-207	352	2	of	of	ADP
gujaf-207	352	3	knowledge	knowledge	PROPN
gujaf-207	352	4	globalization	globalization	NOUN
gujaf-207	352	5	,	,	PUNCT
gujaf-207	352	6	13	13	NUM
gujaf-207	352	7	(	(	PUNCT
gujaf-207	352	8	1	1	NUM
gujaf-207	352	9	)	)	PUNCT
gujaf-207	352	10	.	.	PUNCT
gujaf-207	353	1	https://www.researchgate.net/publication/357300681	https://www.researchgate.net/publication/357300681	PROPN
gujaf-207	353	2	.	.	PUNCT
gujaf-207	354	1	bhagat	bhagat	PROPN
gujaf-207	354	2	,	,	PUNCT
gujaf-207	354	3	s.	s.	PROPN
gujaf-207	354	4	,	,	PUNCT
gujaf-207	354	5	&	&	CCONJ
gujaf-207	354	6	jefferis	jefferis	PROPN
gujaf-207	354	7	,	,	PUNCT
gujaf-207	354	8	r.	r.	PROPN
gujaf-207	354	9	h.	h.	PROPN
gujaf-207	354	10	(	(	PUNCT
gujaf-207	354	11	2019	2019	NUM
gujaf-207	354	12	)	)	PUNCT
gujaf-207	354	13	.	.	PUNCT
gujaf-207	355	1	econometrics	econometric	NOUN
gujaf-207	355	2	of	of	ADP
gujaf-207	355	3	corporate	corporate	ADJ
gujaf-207	355	4	governance	governance	NOUN
gujaf-207	355	5	studies	study	NOUN
gujaf-207	355	6	.	.	PUNCT
gujaf-207	356	1	journal	journal	NOUN
gujaf-207	356	2	of	of	ADP
gujaf-207	356	3	corporate	corporate	ADJ
gujaf-207	356	4	finance	finance	NOUN
gujaf-207	356	5	,	,	PUNCT
gujaf-207	356	6	10(3	10(3	NUM
gujaf-207	356	7	):	):	PUNCT
gujaf-207	356	8	322–378	322–378	NUM
gujaf-207	356	9	.	.	PUNCT
gujaf-207	357	1	https://doi.org/10.1504/ijbg.2017.081957	https://doi.org/10.1504/ijbg.2017.081957	PROPN
gujaf-207	357	2	https://doi.org/10.21275/art20175036	https://doi.org/10.21275/art20175036	X
gujaf-207	357	3	https://doi.org/10.11648/j.jfa.20180601.11	https://doi.org/10.11648/j.jfa.20180601.11	PROPN
gujaf-207	357	4	https://www.researchgate.net/publication/357300681	https://www.researchgate.net/publication/357300681	PROPN
gujaf-207	357	5	gusau	gusau	PROPN
gujaf-207	357	6	journal	journal	PROPN
gujaf-207	357	7	of	of	ADP
gujaf-207	357	8	accounting	accounting	NOUN
gujaf-207	357	9	and	and	CCONJ
gujaf-207	357	10	finance	finance	NOUN
gujaf-207	357	11	,	,	PUNCT
gujaf-207	357	12	vol	vol	NOUN
gujaf-207	357	13	.	.	PROPN
gujaf-207	357	14	4	4	NUM
gujaf-207	357	15	,	,	PUNCT
gujaf-207	357	16	issue	issue	NOUN
gujaf-207	357	17	1	1	NUM
gujaf-207	357	18	,	,	PUNCT
gujaf-207	357	19	april	april	PROPN
gujaf-207	357	20	,	,	PUNCT
gujaf-207	357	21	2023	2023	NUM
gujaf-207	357	22	71	71	NUM
gujaf-207	357	23	boisjoly	boisjoly	NOUN
gujaf-207	357	24	,	,	PUNCT
gujaf-207	357	25	r.	r.	PROPN
gujaf-207	357	26	p.	p.	PROPN
gujaf-207	357	27	,	,	PUNCT
gujaf-207	357	28	conine	conine	NOUN
gujaf-207	357	29	,	,	PUNCT
gujaf-207	357	30	t.	t.	PROPN
gujaf-207	357	31	e.	e.	PROPN
gujaf-207	357	32	&	&	CCONJ
gujaf-207	357	33	mcdonald	mcdonald	PROPN
gujaf-207	357	34	,	,	PUNCT
gujaf-207	357	35	m.	m.	PROPN
gujaf-207	357	36	b.	b.	PROPN
gujaf-207	357	37	(	(	PUNCT
gujaf-207	357	38	2020	2020	NUM
gujaf-207	357	39	)	)	PUNCT
gujaf-207	357	40	working	work	VERB
gujaf-207	357	41	capital	capital	NOUN
gujaf-207	357	42	management	management	NOUN
gujaf-207	357	43	:	:	PUNCT
gujaf-207	357	44	financial	financial	ADJ
gujaf-207	357	45	and	and	CCONJ
gujaf-207	357	46	valuation	valuation	NOUN
gujaf-207	357	47	impacts	impact	NOUN
gujaf-207	357	48	.	.	PUNCT
gujaf-207	358	1	journal	journal	NOUN
gujaf-207	358	2	of	of	ADP
gujaf-207	358	3	business	business	NOUN
gujaf-207	358	4	research	research	NOUN
gujaf-207	358	5	,	,	PUNCT
gujaf-207	358	6	108	108	NUM
gujaf-207	358	7	,	,	PUNCT
gujaf-207	358	8	1–8	1–8	NUM
gujaf-207	358	9	.	.	PUNCT
gujaf-207	359	1	https://doi.org/10.1016/j.jbusres.2019.09.025	https://doi.org/10.1016/j.jbusres.2019.09.025	NOUN
gujaf-207	359	2	.	.	PUNCT
gujaf-207	360	1	chen	chen	PROPN
gujaf-207	360	2	,	,	PUNCT
gujaf-207	360	3	s.	s.	PROPN
gujaf-207	360	4	,	,	PUNCT
gujaf-207	360	5	shen	shen	PROPN
gujaf-207	360	6	,	,	PUNCT
gujaf-207	360	7	a.	a.	PROPN
gujaf-207	360	8	,	,	PUNCT
gujaf-207	360	9	kao	kao	PROPN
gujaf-207	360	10	,	,	PUNCT
gujaf-207	360	11	c.	c.	PROPN
gujaf-207	360	12	&	&	CCONJ
gujaf-207	360	13	yeh	yeh	PROPN
gujaf-207	360	14	,	,	PUNCT
gujaf-207	360	15	b.	b.	PROPN
gujaf-207	360	16	(	(	PUNCT
gujaf-207	360	17	2018	2018	NUM
gujaf-207	360	18	)	)	PUNCT
gujaf-207	360	19	.	.	PUNCT
gujaf-207	361	1	building	build	VERB
gujaf-207	361	2	trust	trust	NOUN
gujaf-207	361	3	by	by	ADP
gujaf-207	361	4	socially	socially	ADV
gujaf-207	361	5	responsible	responsible	ADJ
gujaf-207	361	6	firms	firm	NOUN
gujaf-207	361	7	:	:	PUNCT
gujaf-207	361	8	evidence	evidence	NOUN
gujaf-207	361	9	from	from	ADP
gujaf-207	361	10	cash	cash	NOUN
gujaf-207	361	11	holdings	holding	NOUN
gujaf-207	361	12	.	.	PUNCT
gujaf-207	362	1	journal	journal	NOUN
gujaf-207	362	2	of	of	ADP
gujaf-207	362	3	corporate	corporate	ADJ
gujaf-207	362	4	finance	finance	NOUN
gujaf-207	362	5	,	,	PUNCT
gujaf-207	362	6	56	56	NUM
gujaf-207	362	7	,	,	PUNCT
gujaf-207	362	8	364	364	NUM
gujaf-207	362	9	-	-	SYM
gujaf-207	362	10	387	387	NUM
gujaf-207	362	11	.	.	PUNCT
gujaf-207	362	12	cole	cole	PROPN
gujaf-207	362	13	,	,	PUNCT
gujaf-207	362	14	m.o	m.o	PROPN
gujaf-207	362	15	.	.	PROPN
gujaf-207	362	16	,	,	PUNCT
gujaf-207	362	17	faminu	faminu	PROPN
gujaf-207	362	18	,	,	PUNCT
gujaf-207	362	19	g.	g.	PROPN
gujaf-207	362	20	,	,	PUNCT
gujaf-207	362	21	hamma	hamma	PROPN
gujaf-207	362	22	,	,	PUNCT
gujaf-207	362	23	k.	k.	PROPN
gujaf-207	362	24	,	,	PUNCT
gujaf-207	362	25	kleinjan	kleinjan	PROPN
gujaf-207	362	26	,	,	PUNCT
gujaf-207	362	27	r.	r.	PROPN
gujaf-207	362	28	&	&	CCONJ
gujaf-207	362	29	babatope	babatope	PROPN
gujaf-207	362	30	,	,	PUNCT
gujaf-207	362	31	j	j	PROPN
gujaf-207	362	32	,	,	PUNCT
gujaf-207	362	33	(	(	PUNCT
gujaf-207	362	34	2022	2022	NUM
gujaf-207	362	35	)	)	PUNCT
gujaf-207	362	36	.	.	PUNCT
gujaf-207	363	1	rising	rise	VERB
gujaf-207	363	2	costs	cost	NOUN
gujaf-207	363	3	threaten	threaten	VERB
gujaf-207	363	4	manufacturers	manufacturer	NOUN
gujaf-207	363	5	’	’	PART
gujaf-207	363	6	profits	profit	NOUN
gujaf-207	363	7	,	,	PUNCT
gujaf-207	363	8	output	output	NOUN
gujaf-207	363	9	in	in	ADP
gujaf-207	363	10	half	half	ADJ
gujaf-207	363	11	-	-	PUNCT
gujaf-207	363	12	year	year	NOUN
gujaf-207	363	13	.	.	PUNCT
gujaf-207	364	1	business	business	NOUN
gujaf-207	364	2	day	day	PROPN
gujaf-207	364	3	news	news	PROPN
gujaf-207	364	4	april	april	PROPN
gujaf-207	364	5	,	,	PUNCT
gujaf-207	364	6	nigeria	nigeria	PROPN
gujaf-207	364	7	.	.	PUNCT
gujaf-207	364	8	deloof	deloof	PROPN
gujaf-207	364	9	,	,	PUNCT
gujaf-207	364	10	m.	m.	NOUN
gujaf-207	364	11	(	(	PUNCT
gujaf-207	364	12	2003	2003	NUM
gujaf-207	364	13	)	)	PUNCT
gujaf-207	364	14	does	do	AUX
gujaf-207	364	15	working	work	VERB
gujaf-207	364	16	capital	capital	NOUN
gujaf-207	364	17	management	management	NOUN
gujaf-207	364	18	affect	affect	VERB
gujaf-207	364	19	profitability	profitability	NOUN
gujaf-207	364	20	of	of	ADP
gujaf-207	364	21	belgian	belgian	ADJ
gujaf-207	364	22	firms	firm	NOUN
gujaf-207	364	23	?	?	PUNCT
gujaf-207	365	1	journal	journal	NOUN
gujaf-207	365	2	of	of	ADP
gujaf-207	365	3	business	business	NOUN
gujaf-207	365	4	finance	finance	NOUN
gujaf-207	365	5	,	,	PUNCT
gujaf-207	365	6	30(3–4	30(3–4	PROPN
gujaf-207	365	7	)	)	PUNCT
gujaf-207	365	8	,	,	PUNCT
gujaf-207	365	9	573–588	573–588	NUM
gujaf-207	365	10	.	.	PUNCT
gujaf-207	366	1	https://doi.org/10.1111/1468-5957.00008	https://doi.org/10.1111/1468-5957.00008	PROPN
gujaf-207	366	2	.	.	PUNCT
gujaf-207	367	1	dhole	dhole	PROPN
gujaf-207	367	2	,	,	PUNCT
gujaf-207	367	3	s.	s.	PROPN
gujaf-207	367	4	,	,	PUNCT
gujaf-207	367	5	mishra	mishra	PROPN
gujaf-207	367	6	,	,	PUNCT
gujaf-207	367	7	s.	s.	PROPN
gujaf-207	367	8	,	,	PUNCT
gujaf-207	367	9	&	&	CCONJ
gujaf-207	367	10	pal	pal	NOUN
gujaf-207	367	11	,	,	PUNCT
gujaf-207	367	12	a.	a.	NOUN
gujaf-207	367	13	m.	m.	NOUN
gujaf-207	367	14	(	(	PUNCT
gujaf-207	367	15	2019	2019	NUM
gujaf-207	367	16	)	)	PUNCT
gujaf-207	367	17	efficient	efficient	ADJ
gujaf-207	367	18	working	working	NOUN
gujaf-207	367	19	capital	capital	NOUN
gujaf-207	367	20	management	management	NOUN
gujaf-207	367	21	,	,	PUNCT
gujaf-207	367	22	financial	financial	ADJ
gujaf-207	367	23	constraints	constraint	NOUN
gujaf-207	367	24	and	and	CCONJ
gujaf-207	367	25	firm	firm	ADJ
gujaf-207	367	26	value	value	NOUN
gujaf-207	367	27	:	:	PUNCT
gujaf-207	367	28	a	a	DET
gujaf-207	367	29	text	text	NOUN
gujaf-207	367	30	-	-	PUNCT
gujaf-207	367	31	based	base	VERB
gujaf-207	367	32	analysis	analysis	NOUN
gujaf-207	367	33	.	.	PUNCT
gujaf-207	368	1	pacific	pacific	ADJ
gujaf-207	368	2	-	-	PUNCT
gujaf-207	368	3	basin	basin	NOUN
gujaf-207	368	4	finance	finance	NOUN
gujaf-207	368	5	journal	journal	NOUN
gujaf-207	368	6	,	,	PUNCT
gujaf-207	368	7	58	58	NUM
gujaf-207	368	8	,	,	PUNCT
gujaf-207	368	9	101212	101212	NUM
gujaf-207	368	10	.	.	PUNCT
gujaf-207	369	1	https://doi.org/10.1016/j.pacfin.2019.101212	https://doi.org/10.1016/j.pacfin.2019.101212	PROPN
gujaf-207	369	2	.	.	PUNCT
gujaf-207	369	3	duru	duru	PROPN
gujaf-207	369	4	,	,	PUNCT
gujaf-207	369	5	a.	a.	NOUN
gujaf-207	369	6	n.	n.	PROPN
gujaf-207	369	7	,	,	PUNCT
gujaf-207	369	8	ekwe	ekwe	ADJ
gujaf-207	369	9	,	,	PUNCT
gujaf-207	369	10	m.	m.	NOUN
gujaf-207	369	11	c.	c.	PROPN
gujaf-207	369	12	&	&	CCONJ
gujaf-207	369	13	eje	eje	PROPN
gujaf-207	369	14	,	,	PUNCT
gujaf-207	369	15	g.	g.	PROPN
gujaf-207	369	16	c.	c.	PROPN
gujaf-207	369	17	(	(	PUNCT
gujaf-207	369	18	2014	2014	NUM
gujaf-207	369	19	)	)	PUNCT
gujaf-207	369	20	.	.	PUNCT
gujaf-207	370	1	liquidity	liquidity	NOUN
gujaf-207	370	2	positioning	positioning	NOUN
gujaf-207	370	3	and	and	CCONJ
gujaf-207	370	4	firm	firm	ADJ
gujaf-207	370	5	performance	performance	NOUN
gujaf-207	370	6	in	in	ADP
gujaf-207	370	7	industrial	industrial	ADJ
gujaf-207	370	8	/	/	SYM
gujaf-207	370	9	domestic	domestic	ADJ
gujaf-207	370	10	product	product	NOUN
gujaf-207	370	11	companies	company	NOUN
gujaf-207	370	12	:	:	PUNCT
gujaf-207	370	13	evidence	evidence	NOUN
gujaf-207	370	14	from	from	ADP
gujaf-207	370	15	nigeria	nigeria	PROPN
gujaf-207	370	16	.	.	PUNCT
gujaf-207	371	1	iosr	iosr	PROPN
gujaf-207	371	2	journal	journal	PROPN
gujaf-207	371	3	of	of	ADP
gujaf-207	371	4	economics	economic	NOUN
gujaf-207	371	5	and	and	CCONJ
gujaf-207	371	6	finance	finance	NOUN
gujaf-207	371	7	,	,	PUNCT
gujaf-207	371	8	5(6	5(6	NUM
gujaf-207	371	9	)	)	PUNCT
gujaf-207	371	10	,	,	PUNCT
gujaf-207	371	11	25–32	25–32	NUM
gujaf-207	371	12	.	.	PUNCT
gujaf-207	372	1	https://doi.org/10.9790/5933-05622532	https://doi.org/10.9790/5933-05622532	PROPN
gujaf-207	372	2	.	.	PUNCT
gujaf-207	372	3	effiong	effiong	PROPN
gujaf-207	372	4	,	,	PUNCT
gujaf-207	372	5	s.	s.	PROPN
gujaf-207	372	6	a.	a.	PROPN
gujaf-207	372	7	&	&	CCONJ
gujaf-207	372	8	enya	enya	PROPN
gujaf-207	372	9	,	,	PUNCT
gujaf-207	372	10	e.	e.	PROPN
gujaf-207	372	11	f.	f.	PROPN
gujaf-207	372	12	(	(	PUNCT
gujaf-207	372	13	2020	2020	NUM
gujaf-207	372	14	)	)	PUNCT
gujaf-207	372	15	liquidity	liquidity	NOUN
gujaf-207	372	16	risk	risk	NOUN
gujaf-207	372	17	management	management	NOUN
gujaf-207	372	18	and	and	CCONJ
gujaf-207	372	19	financial	financial	ADJ
gujaf-207	372	20	performance	performance	NOUN
gujaf-207	372	21	:	:	PUNCT
gujaf-207	372	22	are	be	AUX
gujaf-207	372	23	consumer	consumer	NOUN
gujaf-207	372	24	goods	good	NOUN
gujaf-207	372	25	companies	company	NOUN
gujaf-207	372	26	involved	involve	VERB
gujaf-207	372	27	?	?	PUNCT
gujaf-207	373	1	international	international	ADJ
gujaf-207	373	2	journal	journal	NOUN
gujaf-207	373	3	of	of	ADP
gujaf-207	373	4	recent	recent	ADJ
gujaf-207	373	5	technology	technology	NOUN
gujaf-207	373	6	and	and	CCONJ
gujaf-207	373	7	engineering	engineering	NOUN
gujaf-207	373	8	(	(	PUNCT
gujaf-207	373	9	ijrte	ijrte	NOUN
gujaf-207	373	10	)	)	PUNCT
gujaf-207	373	11	,	,	PUNCT
gujaf-207	373	12	issn	issn	PROPN
gujaf-207	373	13	:	:	PUNCT
gujaf-207	373	14	22773878	22773878	NUM
gujaf-207	373	15	(	(	PUNCT
gujaf-207	373	16	online	online	ADJ
gujaf-207	373	17	)	)	PUNCT
gujaf-207	373	18	,	,	PUNCT
gujaf-207	373	19	9	9	NUM
gujaf-207	373	20	(	(	PUNCT
gujaf-207	373	21	1	1	NUM
gujaf-207	373	22	)	)	PUNCT
gujaf-207	373	23	.	.	PUNCT
gujaf-207	374	1	garanina	garanina	PROPN
gujaf-207	374	2	,	,	PUNCT
gujaf-207	374	3	t.	t.	PROPN
gujaf-207	374	4	a.	a.	PROPN
gujaf-207	374	5	,	,	PUNCT
gujaf-207	374	6	&	&	CCONJ
gujaf-207	374	7	belova	belova	PROPN
gujaf-207	374	8	,	,	PUNCT
gujaf-207	374	9	o.	o.	PROPN
gujaf-207	374	10	a.	a.	PROPN
gujaf-207	374	11	(	(	PUNCT
gujaf-207	374	12	2015	2015	NUM
gujaf-207	374	13	)	)	PUNCT
gujaf-207	374	14	liquidity	liquidity	NOUN
gujaf-207	374	15	,	,	PUNCT
gujaf-207	374	16	cash	cash	NOUN
gujaf-207	374	17	conversion	conversion	NOUN
gujaf-207	374	18	cycle	cycle	NOUN
gujaf-207	374	19	and	and	CCONJ
gujaf-207	374	20	financial	financial	ADJ
gujaf-207	374	21	performance	performance	NOUN
gujaf-207	374	22	:	:	PUNCT
gujaf-207	374	23	case	case	NOUN
gujaf-207	374	24	of	of	ADP
gujaf-207	374	25	russian	russian	ADJ
gujaf-207	374	26	companies	company	NOUN
gujaf-207	374	27	.	.	PUNCT
gujaf-207	375	1	investment	investment	NOUN
gujaf-207	375	2	management	management	NOUN
gujaf-207	375	3	and	and	CCONJ
gujaf-207	375	4	financial	financial	ADJ
gujaf-207	375	5	innovations	innovation	NOUN
gujaf-207	375	6	,	,	PUNCT
gujaf-207	375	7	12(1	12(1	NUM
gujaf-207	375	8	)	)	PUNCT
gujaf-207	375	9	,	,	PUNCT
gujaf-207	375	10	90	90	NUM
gujaf-207	375	11	–	–	SYM
gujaf-207	375	12	100	100	NUM
gujaf-207	375	13	.	.	PUNCT
gujaf-207	376	1	greenaway	greenaway	PROPN
gujaf-207	376	2	,	,	PUNCT
gujaf-207	376	3	d.	d.	PROPN
gujaf-207	376	4	,	,	PUNCT
gujaf-207	376	5	guariglia	guariglia	PROPN
gujaf-207	376	6	,	,	PUNCT
gujaf-207	376	7	a.	a.	NOUN
gujaf-207	376	8	,	,	PUNCT
gujaf-207	376	9	&	&	CCONJ
gujaf-207	376	10	kneller	kneller	PROPN
gujaf-207	376	11	,	,	PUNCT
gujaf-207	376	12	r.	r.	PROPN
gujaf-207	376	13	(	(	PUNCT
gujaf-207	376	14	2007	2007	NUM
gujaf-207	376	15	)	)	PUNCT
gujaf-207	376	16	.	.	PUNCT
gujaf-207	377	1	financial	financial	ADJ
gujaf-207	377	2	factors	factor	NOUN
gujaf-207	377	3	and	and	CCONJ
gujaf-207	377	4	exporting	export	VERB
gujaf-207	377	5	decisions	decision	NOUN
gujaf-207	377	6	.	.	PUNCT
gujaf-207	378	1	journal	journal	NOUN
gujaf-207	378	2	of	of	ADP
gujaf-207	378	3	international	international	ADJ
gujaf-207	378	4	economics	economic	NOUN
gujaf-207	378	5	,	,	PUNCT
gujaf-207	378	6	73	73	NUM
gujaf-207	378	7	,	,	PUNCT
gujaf-207	378	8	377	377	NUM
gujaf-207	378	9	-	-	SYM
gujaf-207	378	10	395	395	NUM
gujaf-207	378	11	.	.	PUNCT
gujaf-207	379	1	hair	hair	NOUN
gujaf-207	379	2	,	,	PUNCT
gujaf-207	379	3	j.	j.	PROPN
gujaf-207	379	4	f.	f.	PROPN
gujaf-207	379	5	,	,	PUNCT
gujaf-207	379	6	hult	hult	PROPN
gujaf-207	379	7	,	,	PUNCT
gujaf-207	379	8	g.	g.	PROPN
gujaf-207	379	9	t.	t.	PROPN
gujaf-207	379	10	m.	m.	PROPN
gujaf-207	379	11	,	,	PUNCT
gujaf-207	379	12	ringle	ringle	PROPN
gujaf-207	379	13	,	,	PUNCT
gujaf-207	379	14	c.	c.	PROPN
gujaf-207	379	15	m.	m.	PROPN
gujaf-207	379	16	,	,	PUNCT
gujaf-207	379	17	&	&	CCONJ
gujaf-207	379	18	sarstedt	sarstedt	NOUN
gujaf-207	379	19	,	,	PUNCT
gujaf-207	379	20	m.	m.	NOUN
gujaf-207	379	21	(	(	PUNCT
gujaf-207	379	22	2014	2014	NUM
gujaf-207	379	23	)	)	PUNCT
gujaf-207	379	24	.	.	PUNCT
gujaf-207	380	1	a	a	DET
gujaf-207	380	2	primer	primer	NOUN
gujaf-207	380	3	on	on	ADP
gujaf-207	380	4	partial	partial	ADJ
gujaf-207	380	5	least	least	ADJ
gujaf-207	380	6	squares	square	NOUN
gujaf-207	380	7	structural	structural	ADJ
gujaf-207	380	8	equation	equation	NOUN
gujaf-207	380	9	modeling	modeling	NOUN
gujaf-207	380	10	(	(	PUNCT
gujaf-207	380	11	pls	pls	INTJ
gujaf-207	380	12	-	-	PUNCT
gujaf-207	380	13	sem	sem	NOUN
gujaf-207	380	14	)	)	PUNCT
gujaf-207	380	15	.	.	PUNCT
gujaf-207	381	1	thousand	thousand	NUM
gujaf-207	381	2	oaks	oak	NOUN
gujaf-207	381	3	:	:	PUNCT
gujaf-207	381	4	sage	sage	NOUN
gujaf-207	381	5	publications	publication	NOUN
gujaf-207	381	6	.	.	PUNCT
gujaf-207	382	1	he	he	PRON
gujaf-207	382	2	,	,	PUNCT
gujaf-207	382	3	g.	g.	PROPN
gujaf-207	382	4	&	&	CCONJ
gujaf-207	382	5	ren	ren	PROPN
gujaf-207	382	6	,	,	PUNCT
gujaf-207	382	7	h.	h.	PROPN
gujaf-207	382	8	(	(	PUNCT
gujaf-207	382	9	2018	2018	NUM
gujaf-207	382	10	)	)	PUNCT
gujaf-207	382	11	.	.	PUNCT
gujaf-207	383	1	financial	financial	ADJ
gujaf-207	383	2	constraints	constraint	NOUN
gujaf-207	383	3	and	and	CCONJ
gujaf-207	383	4	futures	future	NOUN
gujaf-207	383	5	stock	stock	NOUN
gujaf-207	383	6	price	price	NOUN
gujaf-207	383	7	crash	crash	NOUN
gujaf-207	383	8	risk	risk	NOUN
gujaf-207	383	9	.	.	PUNCT
gujaf-207	384	1	working	work	VERB
gujaf-207	384	2	paper	paper	NOUN
gujaf-207	384	3	.	.	PUNCT
gujaf-207	385	1	durham	durham	PROPN
gujaf-207	385	2	:	:	PUNCT
gujaf-207	385	3	durham	durham	PROPN
gujaf-207	385	4	university	university	PROPN
gujaf-207	385	5	.	.	PUNCT
gujaf-207	386	1	available	available	ADJ
gujaf-207	386	2	online	online	ADV
gujaf-207	386	3	:	:	PUNCT
gujaf-207	386	4	http://www.fmaconferences.org/boston/financial_constraints_and_future	http://www.fmaconferences.org/boston/financial_constraints_and_future	VERB
gujaf-207	386	5	_	_	PUNCT
gujaf-207	386	6	stock_price_crash	stock_price_crash	PUNCT
gujaf-207	386	7	_	_	PUNCT
gujaf-207	387	1	risk.pdf	risk.pdf	X
gujaf-207	387	2	.	.	PUNCT
gujaf-207	388	1	ishola	ishola	PROPN
gujaf-207	388	2	,	,	PUNCT
gujaf-207	388	3	o.	o.	PROPN
gujaf-207	388	4	a.	a.	PROPN
gujaf-207	388	5	&	&	CCONJ
gujaf-207	388	6	olusoji	olusoji	PROPN
gujaf-207	388	7	,	,	PUNCT
gujaf-207	388	8	m.	m.	NOUN
gujaf-207	388	9	o.	o.	PROPN
gujaf-207	388	10	(	(	PUNCT
gujaf-207	388	11	2020	2020	NUM
gujaf-207	388	12	)	)	PUNCT
gujaf-207	388	13	service	service	NOUN
gujaf-207	388	14	sector	sector	NOUN
gujaf-207	388	15	performance	performance	NOUN
gujaf-207	388	16	,	,	PUNCT
gujaf-207	388	17	industry	industry	NOUN
gujaf-207	388	18	and	and	CCONJ
gujaf-207	388	19	growth	growth	NOUN
gujaf-207	388	20	in	in	ADP
gujaf-207	388	21	nigeria	nigeria	PROPN
gujaf-207	388	22	,	,	PUNCT
gujaf-207	388	23	international	international	ADJ
gujaf-207	388	24	journal	journal	NOUN
gujaf-207	388	25	of	of	ADP
gujaf-207	388	26	service	service	NOUN
gujaf-207	388	27	science	science	NOUN
gujaf-207	388	28	,	,	PUNCT
gujaf-207	388	29	management	management	NOUN
gujaf-207	388	30	,	,	PUNCT
gujaf-207	388	31	https://doi.org/10.1016/j.jbusres.2019.09.025	https://doi.org/10.1016/j.jbusres.2019.09.025	NOUN
gujaf-207	388	32	https://doi.org/10.1111/1468-5957.00008	https://doi.org/10.1111/1468-5957.00008	NOUN
gujaf-207	388	33	https://doi.org/10.1016/j.pacfin.2019.101212	https://doi.org/10.1016/j.pacfin.2019.101212	PROPN
gujaf-207	388	34	https://doi.org/10.9790/5933-05622532	https://doi.org/10.9790/5933-05622532	PROPN
gujaf-207	388	35	https://www.igi-global.com/journal/international-journal-service-science-management/1132	https://www.igi-global.com/journal/international-journal-service-science-management/1132	VERB
gujaf-207	388	36	gusau	gusau	ADJ
gujaf-207	388	37	journal	journal	NOUN
gujaf-207	388	38	of	of	ADP
gujaf-207	388	39	accounting	accounting	NOUN
gujaf-207	388	40	and	and	CCONJ
gujaf-207	388	41	finance	finance	NOUN
gujaf-207	388	42	,	,	PUNCT
gujaf-207	388	43	vol	vol	NOUN
gujaf-207	388	44	.	.	PROPN
gujaf-207	388	45	4	4	NUM
gujaf-207	388	46	,	,	PUNCT
gujaf-207	388	47	issue	issue	NOUN
gujaf-207	388	48	1	1	NUM
gujaf-207	388	49	,	,	PUNCT
gujaf-207	388	50	april	april	PROPN
gujaf-207	388	51	,	,	PUNCT
gujaf-207	388	52	2023	2023	NUM
gujaf-207	388	53	72	72	NUM
gujaf-207	388	54	engineering	engineering	NOUN
gujaf-207	388	55	,	,	PUNCT
gujaf-207	388	56	and	and	CCONJ
gujaf-207	388	57	technology	technology	NOUN
gujaf-207	388	58	(	(	PUNCT
gujaf-207	388	59	ijssmet	ijssmet	PROPN
gujaf-207	388	60	)	)	PUNCT
gujaf-207	388	61	,	,	PUNCT
gujaf-207	388	62	11(1	11(1	NUM
gujaf-207	388	63	)	)	PUNCT
gujaf-207	388	64	15	15	NUM
gujaf-207	388	65	.	.	PUNCT
gujaf-207	389	1	doi	doi	NOUN
gujaf-207	389	2	:	:	PUNCT
gujaf-207	389	3	10.4018	10.4018	NUM
gujaf-207	389	4	/	/	SYM
gujaf-207	389	5	ijssmet.2020010103	ijssmet.2020010103	PROPN
gujaf-207	389	6	.	.	PUNCT
gujaf-207	390	1	islam	islam	PROPN
gujaf-207	390	2	,	,	PUNCT
gujaf-207	390	3	r.	r.	PROPN
gujaf-207	390	4	,	,	PUNCT
gujaf-207	390	5	hossain	hossain	PROPN
gujaf-207	390	6	,	,	PUNCT
gujaf-207	390	7	m.	m.	PROPN
gujaf-207	390	8	e.	e.	PROPN
gujaf-207	390	9	,	,	PUNCT
gujaf-207	390	10	hoq	hoq	VERB
gujaf-207	390	11	,	,	PUNCT
gujaf-207	390	12	m.	m.	PROPN
gujaf-207	390	13	n.	n.	PROPN
gujaf-207	390	14	&	&	CCONJ
gujaf-207	390	15	alam	alam	PROPN
gujaf-207	390	16	,	,	PUNCT
gujaf-207	390	17	md	md	PROPN
gujaf-207	390	18	.	.	PROPN
gujaf-207	390	19	m.	m.	NOUN
gujaf-207	390	20	(	(	PUNCT
gujaf-207	390	21	2018	2018	NUM
gujaf-207	390	22	)	)	PUNCT
gujaf-207	390	23	impact	impact	NOUN
gujaf-207	390	24	of	of	ADP
gujaf-207	390	25	working	work	VERB
gujaf-207	390	26	capital	capital	NOUN
gujaf-207	390	27	management	management	NOUN
gujaf-207	390	28	on	on	ADP
gujaf-207	390	29	corporate	corporate	ADJ
gujaf-207	390	30	profitabilityempirical	profitabilityempirical	ADJ
gujaf-207	390	31	evidence	evidence	NOUN
gujaf-207	390	32	from	from	ADP
gujaf-207	390	33	pharmaceutical	pharmaceutical	ADJ
gujaf-207	390	34	industry	industry	NOUN
gujaf-207	390	35	of	of	ADP
gujaf-207	390	36	bangladesh	bangladesh	PROPN
gujaf-207	390	37	.	.	PUNCT
gujaf-207	391	1	international	international	ADJ
gujaf-207	391	2	journal	journal	PROPN
gujaf-207	391	3	of	of	ADP
gujaf-207	391	4	economics	economic	NOUN
gujaf-207	391	5	and	and	CCONJ
gujaf-207	391	6	finance	finance	NOUN
gujaf-207	391	7	,	,	PUNCT
gujaf-207	391	8	10(9	10(9	NUM
gujaf-207	391	9	)	)	PUNCT
gujaf-207	391	10	,	,	PUNCT
gujaf-207	391	11	136	136	NUM
gujaf-207	391	12	.	.	PUNCT
gujaf-207	392	1	https://doi.org/10.5539/ijef.v10n9p136	https://doi.org/10.5539/ijef.v10n9p136	PROPN
gujaf-207	392	2	.	.	PUNCT
gujaf-207	393	1	khan	khan	PROPN
gujaf-207	393	2	,	,	PUNCT
gujaf-207	393	3	s.	s.	PROPN
gujaf-207	393	4	u.	u.	PROPN
gujaf-207	393	5	(	(	PUNCT
gujaf-207	393	6	2022	2022	NUM
gujaf-207	393	7	)	)	PUNCT
gujaf-207	393	8	financing	financing	NOUN
gujaf-207	393	9	constraints	constraint	NOUN
gujaf-207	393	10	and	and	CCONJ
gujaf-207	393	11	firm	firm	ADJ
gujaf-207	393	12	-	-	PUNCT
gujaf-207	393	13	level	level	NOUN
gujaf-207	393	14	responses	response	NOUN
gujaf-207	393	15	to	to	ADP
gujaf-207	393	16	the	the	DET
gujaf-207	393	17	covid19	covid19	NOUN
gujaf-207	393	18	pandemic	pandemic	ADJ
gujaf-207	393	19	:	:	PUNCT
gujaf-207	393	20	international	international	ADJ
gujaf-207	393	21	evidence	evidence	NOUN
gujaf-207	393	22	.	.	PUNCT
gujaf-207	394	1	research	research	NOUN
gujaf-207	394	2	in	in	ADP
gujaf-207	394	3	international	international	ADJ
gujaf-207	394	4	business	business	NOUN
gujaf-207	394	5	and	and	CCONJ
gujaf-207	394	6	finance	finance	NOUN
gujaf-207	394	7	,	,	PUNCT
gujaf-207	394	8	elsevier	elsevier	NOUN
gujaf-207	394	9	,	,	PUNCT
gujaf-207	394	10	59	59	NUM
gujaf-207	394	11	(	(	PUNCT
gujaf-207	394	12	101545	101545	NUM
gujaf-207	394	13	)	)	PUNCT
gujaf-207	394	14	.	.	PUNCT
gujaf-207	395	1	https://doi.org/10.1016/j.ribaf.2021.101545	https://doi.org/10.1016/j.ribaf.2021.101545	PROPN
gujaf-207	395	2	.	.	PUNCT
gujaf-207	396	1	khan	khan	PROPN
gujaf-207	396	2	,	,	PUNCT
gujaf-207	396	3	a.	a.	PROPN
gujaf-207	396	4	a.	a.	PROPN
gujaf-207	396	5	s.	s.	PROPN
gujaf-207	396	6	,	,	PUNCT
gujaf-207	396	7	khan	khan	PROPN
gujaf-207	396	8	,	,	PUNCT
gujaf-207	396	9	z.	z.	PROPN
gujaf-207	396	10	ramakrishnan	ramakrishnan	PROPN
gujaf-207	396	11	,	,	PUNCT
gujaf-207	396	12	s.	s.	PROPN
gujaf-207	396	13	,	,	PUNCT
gujaf-207	396	14	abbas	abbas	PROPN
gujaf-207	396	15	,	,	PUNCT
gujaf-207	396	16	m.	m.	NOUN
gujaf-207	396	17	a.	a.	PROPN
gujaf-207	396	18	&	&	CCONJ
gujaf-207	396	19	mahar	mahar	PROPN
gujaf-207	396	20	,	,	PUNCT
gujaf-207	396	21	o.	o.	PROPN
gujaf-207	396	22	(	(	PUNCT
gujaf-207	396	23	2020	2020	NUM
gujaf-207	396	24	)	)	PUNCT
gujaf-207	396	25	performance	performance	NOUN
gujaf-207	396	26	of	of	ADP
gujaf-207	396	27	firms	firm	NOUN
gujaf-207	396	28	having	have	VERB
gujaf-207	396	29	liquidity	liquidity	NOUN
gujaf-207	396	30	risk	risk	NOUN
gujaf-207	396	31	:	:	PUNCT
gujaf-207	396	32	evidence	evidence	NOUN
gujaf-207	396	33	from	from	ADP
gujaf-207	396	34	pakistani	pakistani	ADJ
gujaf-207	396	35	banks	bank	NOUN
gujaf-207	396	36	listed	list	VERB
gujaf-207	396	37	in	in	ADP
gujaf-207	396	38	stock	stock	NOUN
gujaf-207	396	39	exchange	exchange	NOUN
gujaf-207	396	40	.	.	PUNCT
gujaf-207	397	1	ilkogretim	ilkogretim	ADJ
gujaf-207	397	2	online	online	PROPN
gujaf-207	397	3	elementary	elementary	PROPN
gujaf-207	397	4	education	education	PROPN
gujaf-207	397	5	online	online	ADV
gujaf-207	397	6	,	,	PUNCT
gujaf-207	397	7	19	19	NUM
gujaf-207	397	8	(	(	PUNCT
gujaf-207	397	9	4	4	NUM
gujaf-207	397	10	)	)	PUNCT
gujaf-207	397	11	,	,	PUNCT
gujaf-207	397	12	2898	2898	NUM
gujaf-207	397	13	–	–	PUNCT
gujaf-207	397	14	2905	2905	NUM
gujaf-207	397	15	.	.	PUNCT
gujaf-207	398	1	http://ilkogretim-online.org	http://ilkogretim-online.org	ADJ
gujaf-207	398	2	doi	doi	NOUN
gujaf-207	398	3	:	:	PUNCT
gujaf-207	398	4	10.17051	10.17051	NUM
gujaf-207	398	5	/	/	SYM
gujaf-207	398	6	ilkonline.2020.04.764660	ilkonline.2020.04.764660	PROPN
gujaf-207	398	7	.	.	PUNCT
gujaf-207	399	1	kokodey	kokodey	PROPN
gujaf-207	399	2	,	,	PUNCT
gujaf-207	399	3	t.	t.	PROPN
gujaf-207	399	4	,	,	PUNCT
gujaf-207	399	5	namkhanova	namkhanova	PROPN
gujaf-207	399	6	,	,	PUNCT
gujaf-207	399	7	m.	m.	NOUN
gujaf-207	399	8	&	&	CCONJ
gujaf-207	399	9	alesina	alesina	PROPN
gujaf-207	399	10	,	,	PUNCT
gujaf-207	399	11	n.	n.	PROPN
gujaf-207	399	12	(	(	PUNCT
gujaf-207	399	13	2020	2020	NUM
gujaf-207	399	14	)	)	PUNCT
gujaf-207	399	15	the	the	DET
gujaf-207	399	16	impact	impact	NOUN
gujaf-207	399	17	of	of	ADP
gujaf-207	399	18	changes	change	NOUN
gujaf-207	399	19	in	in	ADP
gujaf-207	399	20	working	work	VERB
gujaf-207	399	21	capital	capital	NOUN
gujaf-207	399	22	on	on	ADP
gujaf-207	399	23	firm	firm	ADJ
gujaf-207	399	24	value	value	NOUN
gujaf-207	399	25	in	in	ADP
gujaf-207	399	26	bursa	bursa	PROPN
gujaf-207	399	27	malaysia	malaysia	PROPN
gujaf-207	399	28	.	.	PUNCT
gujaf-207	400	1	in	in	ADP
gujaf-207	400	2	d.	d.	PROPN
gujaf-207	400	3	solovev	solovev	PROPN
gujaf-207	400	4	(	(	PUNCT
gujaf-207	400	5	ed	ed	NOUN
gujaf-207	400	6	.	.	PUNCT
gujaf-207	400	7	)	)	PUNCT
gujaf-207	400	8	,	,	PUNCT
gujaf-207	400	9	smart	smart	ADJ
gujaf-207	400	10	technologies	technology	NOUN
gujaf-207	400	11	and	and	CCONJ
gujaf-207	400	12	innovations	innovation	NOUN
gujaf-207	400	13	in	in	ADP
gujaf-207	400	14	design	design	NOUN
gujaf-207	400	15	for	for	ADP
gujaf-207	400	16	control	control	NOUN
gujaf-207	400	17	of	of	ADP
gujaf-207	400	18	technological	technological	ADJ
gujaf-207	400	19	processes	process	NOUN
gujaf-207	400	20	and	and	CCONJ
gujaf-207	400	21	objects	object	NOUN
gujaf-207	400	22	:	:	PUNCT
gujaf-207	400	23	economy	economy	NOUN
gujaf-207	400	24	and	and	CCONJ
gujaf-207	400	25	production	production	NOUN
gujaf-207	400	26	,	,	PUNCT
gujaf-207	400	27	(	(	PUNCT
gujaf-207	400	28	846–857	846–857	NUM
gujaf-207	400	29	)	)	PUNCT
gujaf-207	400	30	,	,	PUNCT
gujaf-207	400	31	springer	springer	NOUN
gujaf-207	400	32	berlin	berlin	PROPN
gujaf-207	400	33	heidelberg	heidelberg	PROPN
gujaf-207	400	34	.	.	PUNCT
gujaf-207	401	1	https://doi.org/10.1007/978-3-030-15577-3_78	https://doi.org/10.1007/978-3-030-15577-3_78	PROPN
gujaf-207	401	2	.	.	PUNCT
gujaf-207	402	1	konak	konak	PROPN
gujaf-207	402	2	,	,	PUNCT
gujaf-207	402	3	f.	f.	PROPN
gujaf-207	402	4	&	&	CCONJ
gujaf-207	402	5	güner	güner	PROPN
gujaf-207	402	6	,	,	PUNCT
gujaf-207	402	7	e.	e.	PROPN
gujaf-207	402	8	n.	n.	PROPN
gujaf-207	402	9	(	(	PUNCT
gujaf-207	402	10	2016	2016	NUM
gujaf-207	402	11	)	)	PUNCT
gujaf-207	402	12	the	the	DET
gujaf-207	402	13	impact	impact	NOUN
gujaf-207	402	14	of	of	ADP
gujaf-207	402	15	working	work	VERB
gujaf-207	402	16	capital	capital	NOUN
gujaf-207	402	17	management	management	NOUN
gujaf-207	402	18	on	on	ADP
gujaf-207	402	19	firm	firm	ADJ
gujaf-207	402	20	performance	performance	NOUN
gujaf-207	402	21	:	:	PUNCT
gujaf-207	402	22	an	an	DET
gujaf-207	402	23	empirical	empirical	ADJ
gujaf-207	402	24	evidence	evidence	NOUN
gujaf-207	402	25	from	from	ADP
gujaf-207	402	26	the	the	DET
gujaf-207	402	27	bist	bist	PROPN
gujaf-207	402	28	sme	sme	PROPN
gujaf-207	402	29	industrial	industrial	PROPN
gujaf-207	402	30	index	index	PROPN
gujaf-207	402	31	.	.	PUNCT
gujaf-207	403	1	international	international	ADJ
gujaf-207	403	2	journal	journal	PROPN
gujaf-207	403	3	of	of	ADP
gujaf-207	403	4	trade	trade	NOUN
gujaf-207	403	5	,	,	PUNCT
gujaf-207	403	6	economics	economic	NOUN
gujaf-207	403	7	and	and	CCONJ
gujaf-207	403	8	finance	finance	NOUN
gujaf-207	403	9	,	,	PUNCT
gujaf-207	403	10	7(2	7(2	NUM
gujaf-207	403	11	)	)	PUNCT
gujaf-207	403	12	,	,	PUNCT
gujaf-207	403	13	38	38	NUM
gujaf-207	403	14	–	–	SYM
gujaf-207	403	15	43	43	NUM
gujaf-207	403	16	.	.	PUNCT
gujaf-207	404	1	https://doi.org/10.18178/ijtef.2016.7.2.496	https://doi.org/10.18178/ijtef.2016.7.2.496	NOUN
gujaf-207	404	2	kurfi	kurfi	PROPN
gujaf-207	404	3	,	,	PUNCT
gujaf-207	404	4	a.	a.	NOUN
gujaf-207	404	5	(	(	PUNCT
gujaf-207	404	6	2010	2010	NUM
gujaf-207	404	7	)	)	PUNCT
gujaf-207	404	8	.	.	PUNCT
gujaf-207	405	1	how	how	SCONJ
gujaf-207	405	2	do	do	VERB
gujaf-207	405	3	financial	financial	ADJ
gujaf-207	405	4	constraints	constraint	NOUN
gujaf-207	405	5	related	relate	VERB
gujaf-207	405	6	to	to	ADP
gujaf-207	405	7	financial	financial	ADJ
gujaf-207	405	8	reporting	reporting	NOUN
gujaf-207	405	9	quality	quality	NOUN
gujaf-207	405	10	?	?	PUNCT
gujaf-207	406	1	evidence	evidence	NOUN
gujaf-207	406	2	from	from	ADP
gujaf-207	406	3	seasoned	seasoned	ADJ
gujaf-207	406	4	equity	equity	NOUN
gujaf-207	406	5	offerings	offering	NOUN
gujaf-207	406	6	.	.	PUNCT
gujaf-207	407	1	european	european	ADJ
gujaf-207	407	2	accounting	accounting	PROPN
gujaf-207	407	3	review	review	PROPN
gujaf-207	407	4	,	,	PUNCT
gujaf-207	407	5	27	27	NUM
gujaf-207	407	6	:	:	PUNCT
gujaf-207	407	7	527–57	527–57	NUM
gujaf-207	407	8	li	li	X
gujaf-207	407	9	,	,	PUNCT
gujaf-207	407	10	k.	k.	PROPN
gujaf-207	407	11	,	,	PUNCT
gujaf-207	407	12	musah	musah	PROPN
gujaf-207	407	13	,	,	PUNCT
gujaf-207	407	14	m.	m.	NOUN
gujaf-207	407	15	,	,	PUNCT
gujaf-207	407	16	kong	kong	PROPN
gujaf-207	407	17	,	,	PUNCT
gujaf-207	407	18	y.	y.	PROPN
gujaf-207	407	19	,	,	PUNCT
gujaf-207	407	20	adjei	adjei	PROPN
gujaf-207	407	21	mensah	mensah	PROPN
gujaf-207	407	22	,	,	PUNCT
gujaf-207	407	23	i.	i.	PROPN
gujaf-207	407	24	,	,	PUNCT
gujaf-207	407	25	antwi	antwi	PROPN
gujaf-207	407	26	,	,	PUNCT
gujaf-207	407	27	s.	s.	PROPN
gujaf-207	407	28	k.	k.	PROPN
gujaf-207	407	29	,	,	PUNCT
gujaf-207	407	30	bawuah	bawuah	PROPN
gujaf-207	407	31	,	,	PUNCT
gujaf-207	407	32	j.	j.	PROPN
gujaf-207	407	33	,	,	PUNCT
gujaf-207	407	34	donkor	donkor	PROPN
gujaf-207	407	35	,	,	PUNCT
gujaf-207	407	36	m.	m.	NOUN
gujaf-207	407	37	,	,	PUNCT
gujaf-207	407	38	coffie	coffie	NOUN
gujaf-207	407	39	,	,	PUNCT
gujaf-207	407	40	c.	c.	PROPN
gujaf-207	407	41	p.	p.	PROPN
gujaf-207	407	42	k.	k.	PROPN
gujaf-207	407	43	&	&	CCONJ
gujaf-207	407	44	osei	osei	PROPN
gujaf-207	407	45	,	,	PUNCT
gujaf-207	407	46	a.	a.	NOUN
gujaf-207	407	47	(	(	PUNCT
gujaf-207	407	48	2020	2020	NUM
gujaf-207	407	49	)	)	PUNCT
gujaf-207	407	50	liquidity	liquidity	NOUN
gujaf-207	407	51	and	and	CCONJ
gujaf-207	407	52	firms	firm	NOUN
gujaf-207	407	53	’	’	PART
gujaf-207	407	54	financial	financial	ADJ
gujaf-207	407	55	performance	performance	NOUN
gujaf-207	407	56	nexus	nexus	NOUN
gujaf-207	407	57	:	:	PUNCT
gujaf-207	407	58	panel	panel	NOUN
gujaf-207	407	59	evidence	evidence	NOUN
gujaf-207	407	60	from	from	ADP
gujaf-207	407	61	non	non	ADJ
gujaf-207	407	62	-	-	ADJ
gujaf-207	407	63	financial	financial	ADJ
gujaf-207	407	64	firms	firm	NOUN
gujaf-207	407	65	listed	list	VERB
gujaf-207	407	66	on	on	ADP
gujaf-207	407	67	the	the	DET
gujaf-207	407	68	ghana	ghana	PROPN
gujaf-207	407	69	stock	stock	PROPN
gujaf-207	407	70	exchange	exchange	PROPN
gujaf-207	407	71	.	.	PUNCT
gujaf-207	408	1	sage	sage	NOUN
gujaf-207	408	2	open	open	ADJ
gujaf-207	408	3	,	,	PUNCT
gujaf-207	408	4	10(3	10(3	NUM
gujaf-207	408	5	)	)	PUNCT
gujaf-207	408	6	,	,	PUNCT
gujaf-207	408	7	215824402095036	215824402095036	NUM
gujaf-207	408	8	.	.	PUNCT
gujaf-207	409	1	https://doi.org/10.1177/2158244020950363	https://doi.org/10.1177/2158244020950363	NOUN
gujaf-207	409	2	.	.	PUNCT
gujaf-207	410	1	madaleno	madaleno	PROPN
gujaf-207	410	2	,	,	PUNCT
gujaf-207	410	3	m.	m.	NOUN
gujaf-207	410	4	&	&	CCONJ
gujaf-207	410	5	barbuta	barbuta	NOUN
gujaf-207	410	6	-	-	PUNCT
gujaf-207	410	7	misu	misu	NOUN
gujaf-207	410	8	,	,	PUNCT
gujaf-207	410	9	n.	n.	NOUN
gujaf-207	410	10	(	(	PUNCT
gujaf-207	410	11	2019	2019	NUM
gujaf-207	410	12	)	)	PUNCT
gujaf-207	410	13	.	.	PUNCT
gujaf-207	411	1	the	the	DET
gujaf-207	411	2	financial	financial	ADJ
gujaf-207	411	3	performance	performance	NOUN
gujaf-207	411	4	of	of	ADP
gujaf-207	411	5	european	european	ADJ
gujaf-207	411	6	companies	company	NOUN
gujaf-207	411	7	:	:	PUNCT
gujaf-207	411	8	explanatory	explanatory	ADJ
gujaf-207	411	9	factors	factor	NOUN
gujaf-207	411	10	in	in	ADP
gujaf-207	411	11	the	the	DET
gujaf-207	411	12	context	context	NOUN
gujaf-207	411	13	of	of	ADP
gujaf-207	411	14	economic	economic	ADJ
gujaf-207	411	15	crisis	crisis	NOUN
gujaf-207	411	16	.	.	PUNCT
gujaf-207	412	1	ekonomika	ekonomika	X
gujaf-207	412	2	,	,	PUNCT
gujaf-207	412	3	98(2	98(2	NUM
gujaf-207	412	4	)	)	PUNCT
gujaf-207	412	5	,	,	PUNCT
gujaf-207	412	6	6	6	NUM
gujaf-207	412	7	-	-	SYM
gujaf-207	412	8	18	18	NUM
gujaf-207	412	9	,	,	PUNCT
gujaf-207	412	10	issn	issn	PROPN
gujaf-207	412	11	1392	1392	NUM
gujaf-207	412	12	-	-	SYM
gujaf-207	412	13	1258	1258	NUM
gujaf-207	412	14	eissn	eissn	NOUN
gujaf-207	412	15	2424	2424	NUM
gujaf-207	412	16	-	-	SYM
gujaf-207	412	17	6166	6166	NUM
gujaf-207	412	18	,	,	PUNCT
gujaf-207	412	19	https://doi.org/10.15388/ekon.2019.2.1	https://doi.org/10.15388/ekon.2019.2.1	PROPN
gujaf-207	412	20	maheswari	maheswari	NOUN
gujaf-207	412	21	,	,	PUNCT
gujaf-207	412	22	v.	v.	PROPN
gujaf-207	412	23	(	(	PUNCT
gujaf-207	412	24	2015	2015	NUM
gujaf-207	412	25	)	)	PUNCT
gujaf-207	412	26	financial	financial	ADJ
gujaf-207	412	27	performance	performance	NOUN
gujaf-207	412	28	of	of	ADP
gujaf-207	412	29	hero	hero	NOUN
gujaf-207	412	30	honda	honda	PROPN
gujaf-207	412	31	motors	motors	PROPN
gujaf-207	412	32	limited	limit	VERB
gujaf-207	412	33	.	.	PUNCT
gujaf-207	413	1	new	new	ADJ
gujaf-207	413	2	delhi	delhi	PROPN
gujaf-207	413	3	,	,	PUNCT
gujaf-207	413	4	indian	indian	ADJ
gujaf-207	413	5	journal	journal	NOUN
gujaf-207	413	6	of	of	ADP
gujaf-207	413	7	applied	apply	VERB
gujaf-207	413	8	research	research	NOUN
gujaf-207	413	9	,	,	PUNCT
gujaf-207	413	10	5(5	5(5	NUM
gujaf-207	413	11	)	)	PUNCT
gujaf-207	413	12	,	,	PUNCT
gujaf-207	413	13	19–21	19–21	NUM
gujaf-207	413	14	.	.	PUNCT
gujaf-207	414	1	https://www.igi-global.com/journal/international-journal-service-science-management/1132	https://www.igi-global.com/journal/international-journal-service-science-management/1132	PROPN
gujaf-207	414	2	https://doi.org/10.5539/ijef.v10n9p136	https://doi.org/10.5539/ijef.v10n9p136	VERB
gujaf-207	414	3	https://doi.org/10.1016/j.ribaf.2021.101545	https://doi.org/10.1016/j.ribaf.2021.101545	NOUN
gujaf-207	414	4	https://doi.org/10.1007/978-3-030-15577-3_78	https://doi.org/10.1007/978-3-030-15577-3_78	PUNCT
gujaf-207	415	1	https://doi.org/10.18178/ijtef.2016.7.2.496	https://doi.org/10.18178/ijtef.2016.7.2.496	NOUN
gujaf-207	415	2	https://doi.org/10.1177/2158244020950363	https://doi.org/10.1177/2158244020950363	NOUN
gujaf-207	416	1	https://doi.org/10.15388/ekon.2019.2.1	https://doi.org/10.15388/ekon.2019.2.1	NUM
gujaf-207	416	2	gusau	gusau	ADJ
gujaf-207	416	3	journal	journal	NOUN
gujaf-207	416	4	of	of	ADP
gujaf-207	416	5	accounting	accounting	NOUN
gujaf-207	416	6	and	and	CCONJ
gujaf-207	416	7	finance	finance	NOUN
gujaf-207	416	8	,	,	PUNCT
gujaf-207	416	9	vol	vol	NOUN
gujaf-207	416	10	.	.	PROPN
gujaf-207	416	11	4	4	NUM
gujaf-207	416	12	,	,	PUNCT
gujaf-207	416	13	issue	issue	NOUN
gujaf-207	416	14	1	1	NUM
gujaf-207	416	15	,	,	PUNCT
gujaf-207	416	16	april	april	PROPN
gujaf-207	416	17	,	,	PUNCT
gujaf-207	416	18	2023	2023	NUM
gujaf-207	416	19	73	73	NUM
gujaf-207	416	20	marozva	marozva	NOUN
gujaf-207	416	21	,	,	PUNCT
gujaf-207	416	22	g.	g.	PROPN
gujaf-207	416	23	(	(	PUNCT
gujaf-207	416	24	2015	2015	NUM
gujaf-207	416	25	)	)	PUNCT
gujaf-207	416	26	liquidity	liquidity	NOUN
gujaf-207	416	27	and	and	CCONJ
gujaf-207	416	28	bank	bank	NOUN
gujaf-207	416	29	performance	performance	NOUN
gujaf-207	416	30	.	.	PUNCT
gujaf-207	417	1	international	international	ADJ
gujaf-207	417	2	business	business	PROPN
gujaf-207	417	3	&	&	CCONJ
gujaf-207	417	4	economics	economics	PROPN
gujaf-207	417	5	research	research	PROPN
gujaf-207	417	6	journal	journal	PROPN
gujaf-207	417	7	(	(	PUNCT
gujaf-207	417	8	iber	iber	PROPN
gujaf-207	417	9	)	)	PUNCT
gujaf-207	417	10	,	,	PUNCT
gujaf-207	417	11	14(3	14(3	NUM
gujaf-207	417	12	)	)	PUNCT
gujaf-207	417	13	,	,	PUNCT
gujaf-207	417	14	453	453	NUM
gujaf-207	417	15	.	.	PUNCT
gujaf-207	417	16	https://doi.org/10.19030/iber.v14i3.9218	https://doi.org/10.19030/iber.v14i3.9218	X
gujaf-207	418	1	mbah	mbah	PROPN
gujaf-207	418	2	,	,	PUNCT
gujaf-207	418	3	p.	p.	PROPN
gujaf-207	418	4	c.	c.	PROPN
gujaf-207	418	5	,	,	PUNCT
gujaf-207	418	6	chijioke	chijioke	NOUN
gujaf-207	418	7	,	,	PUNCT
gujaf-207	418	8	e.	e.	PROPN
gujaf-207	418	9	,	,	PUNCT
gujaf-207	418	10	&	&	CCONJ
gujaf-207	418	11	nebechi	nebechi	PROPN
gujaf-207	418	12	,	,	PUNCT
gujaf-207	418	13	o.	o.	PROPN
gujaf-207	418	14	f.	f.	PROPN
gujaf-207	418	15	(	(	PUNCT
gujaf-207	418	16	2018	2018	NUM
gujaf-207	418	17	)	)	PUNCT
gujaf-207	418	18	.	.	PUNCT
gujaf-207	419	1	effect	effect	NOUN
gujaf-207	419	2	of	of	ADP
gujaf-207	419	3	economic	economic	ADJ
gujaf-207	419	4	recession	recession	NOUN
gujaf-207	419	5	on	on	ADP
gujaf-207	419	6	the	the	DET
gujaf-207	419	7	performance	performance	NOUN
gujaf-207	419	8	of	of	ADP
gujaf-207	419	9	manufacturing	manufacturing	NOUN
gujaf-207	419	10	firms	firm	NOUN
gujaf-207	419	11	in	in	ADP
gujaf-207	419	12	enugu	enugu	PROPN
gujaf-207	419	13	state	state	PROPN
gujaf-207	419	14	nigeria	nigeria	PROPN
gujaf-207	419	15	.	.	PUNCT
gujaf-207	420	1	international	international	ADJ
gujaf-207	420	2	journal	journal	PROPN
gujaf-207	420	3	of	of	ADP
gujaf-207	420	4	academic	academic	ADJ
gujaf-207	420	5	research	research	NOUN
gujaf-207	420	6	in	in	ADP
gujaf-207	420	7	economics	economic	NOUN
gujaf-207	420	8	and	and	CCONJ
gujaf-207	420	9	management	management	NOUN
gujaf-207	420	10	sciences	science	NOUN
gujaf-207	420	11	,	,	PUNCT
gujaf-207	420	12	7(2	7(2	NUM
gujaf-207	420	13	)	)	PUNCT
gujaf-207	420	14	,	,	PUNCT
gujaf-207	420	15	32	32	NUM
gujaf-207	420	16	-	-	SYM
gujaf-207	420	17	44	44	NUM
gujaf-207	420	18	,	,	PUNCT
gujaf-207	420	19	http://dx.doi.org/10.6007/ijarems/v7-i2/4116	http://dx.doi.org/10.6007/ijarems/v7-i2/4116	NOUN
gujaf-207	420	20	.	.	PUNCT
gujaf-207	421	1	miller	miller	PROPN
gujaf-207	421	2	,	,	PUNCT
gujaf-207	421	3	m.	m.	NOUN
gujaf-207	421	4	&	&	CCONJ
gujaf-207	421	5	modigliani	modigliani	PROPN
gujaf-207	421	6	,	,	PUNCT
gujaf-207	421	7	f.	f.	PROPN
gujaf-207	421	8	(	(	PUNCT
gujaf-207	421	9	1958	1958	NUM
gujaf-207	421	10	)	)	PUNCT
gujaf-207	421	11	,	,	PUNCT
gujaf-207	421	12	‘	'	PUNCT
gujaf-207	421	13	the	the	DET
gujaf-207	421	14	cost	cost	NOUN
gujaf-207	421	15	of	of	ADP
gujaf-207	421	16	capital	capital	NOUN
gujaf-207	421	17	,	,	PUNCT
gujaf-207	421	18	corporation	corporation	NOUN
gujaf-207	421	19	finance	finance	NOUN
gujaf-207	421	20	and	and	CCONJ
gujaf-207	421	21	the	the	DET
gujaf-207	421	22	theory	theory	NOUN
gujaf-207	421	23	of	of	ADP
gujaf-207	421	24	investment	investment	NOUN
gujaf-207	421	25	’	'	PUNCT
gujaf-207	421	26	,	,	PUNCT
gujaf-207	421	27	the	the	DET
gujaf-207	421	28	american	american	PROPN
gujaf-207	421	29	economic	economic	PROPN
gujaf-207	421	30	review	review	PROPN
gujaf-207	421	31	48(3	48(3	PROPN
gujaf-207	421	32	)	)	PUNCT
gujaf-207	421	33	,	,	PUNCT
gujaf-207	421	34	261–97	261–97	NUM
gujaf-207	421	35	.	.	PUNCT
gujaf-207	422	1	muriithi	muriithi	PROPN
gujaf-207	422	2	,	,	PUNCT
gujaf-207	422	3	j.	j.	PROPN
gujaf-207	422	4	g.	g.	PROPN
gujaf-207	422	5	&	&	CCONJ
gujaf-207	422	6	waweru	waweru	PROPN
gujaf-207	422	7	,	,	PUNCT
gujaf-207	422	8	k.	k.	PROPN
gujaf-207	422	9	m.	m.	PROPN
gujaf-207	422	10	(	(	PUNCT
gujaf-207	422	11	2017	2017	NUM
gujaf-207	422	12	)	)	PUNCT
gujaf-207	422	13	liquidity	liquidity	NOUN
gujaf-207	422	14	risk	risk	NOUN
gujaf-207	422	15	and	and	CCONJ
gujaf-207	422	16	financial	financial	ADJ
gujaf-207	422	17	performance	performance	NOUN
gujaf-207	422	18	of	of	ADP
gujaf-207	422	19	commercial	commercial	ADJ
gujaf-207	422	20	banks	bank	NOUN
gujaf-207	422	21	in	in	ADP
gujaf-207	422	22	kenya	kenya	PROPN
gujaf-207	422	23	.	.	PUNCT
gujaf-207	423	1	international	international	ADJ
gujaf-207	423	2	journal	journal	PROPN
gujaf-207	423	3	of	of	ADP
gujaf-207	423	4	economics	economic	NOUN
gujaf-207	423	5	and	and	CCONJ
gujaf-207	423	6	finance	finance	NOUN
gujaf-207	423	7	,	,	PUNCT
gujaf-207	423	8	9	9	NUM
gujaf-207	423	9	(	(	PUNCT
gujaf-207	423	10	3	3	NUM
gujaf-207	423	11	)	)	PUNCT
gujaf-207	423	12	,	,	PUNCT
gujaf-207	423	13	256	256	NUM
gujaf-207	423	14	–	–	PUNCT
gujaf-207	423	15	265	265	NUM
gujaf-207	423	16	.	.	PUNCT
gujaf-207	424	1	doi:10.5539	doi:10.5539	PROPN
gujaf-207	424	2	/	/	SYM
gujaf-207	424	3	ijef	ijef	PROPN
gujaf-207	424	4	.	.	PUNCT
gujaf-207	425	1	v9n3p25	v9n3p25	VERB
gujaf-207	425	2	nigerian	nigerian	ADJ
gujaf-207	425	3	investment	investment	NOUN
gujaf-207	425	4	promotion	promotion	PROPN
gujaf-207	425	5	commission	commission	PROPN
gujaf-207	425	6	(	(	PUNCT
gujaf-207	425	7	nipc	nipc	PROPN
gujaf-207	425	8	)	)	PUNCT
gujaf-207	425	9	webmail	webmail	NOUN
gujaf-207	425	10	reports	report	NOUN
gujaf-207	425	11	,	,	PUNCT
gujaf-207	425	12	2022	2022	NUM
gujaf-207	425	13	nigerian	nigerian	ADJ
gujaf-207	425	14	investment	investment	NOUN
gujaf-207	425	15	promotion	promotion	PROPN
gujaf-207	425	16	commission	commission	PROPN
gujaf-207	425	17	website	website	NOUN
gujaf-207	425	18	:	:	PUNCT
gujaf-207	425	19	https://nipc.gov.ng	https://nipc.gov.ng	PROPN
gujaf-207	425	20	nigeria	nigeria	PROPN
gujaf-207	425	21	stock	stock	PROPN
gujaf-207	425	22	exchange	exchange	PROPN
gujaf-207	425	23	website	website	NOUN
gujaf-207	425	24	:	:	PUNCT
gujaf-207	425	25	https://ngxgroup.com	https://ngxgroup.com	X
gujaf-207	425	26	njure	njure	NOUN
gujaf-207	425	27	,	,	PUNCT
gujaf-207	425	28	k.	k.	PROPN
gujaf-207	425	29	c.	c.	PROPN
gujaf-207	425	30	(	(	PUNCT
gujaf-207	425	31	2014	2014	NUM
gujaf-207	425	32	)	)	PUNCT
gujaf-207	425	33	.	.	PUNCT
gujaf-207	426	1	the	the	DET
gujaf-207	426	2	relationship	relationship	NOUN
gujaf-207	426	3	between	between	ADP
gujaf-207	426	4	liquidity	liquidity	NOUN
gujaf-207	426	5	and	and	CCONJ
gujaf-207	426	6	profitability	profitability	NOUN
gujaf-207	426	7	of	of	ADP
gujaf-207	426	8	nonfinancial	nonfinancial	ADJ
gujaf-207	426	9	companies	company	NOUN
gujaf-207	426	10	listed	list	VERB
gujaf-207	426	11	in	in	ADP
gujaf-207	426	12	nairobi	nairobi	PROPN
gujaf-207	426	13	securities	securities	PROPN
gujaf-207	426	14	exchange	exchange	PROPN
gujaf-207	426	15	.	.	PUNCT
gujaf-207	427	1	the	the	DET
gujaf-207	427	2	university	university	PROPN
gujaf-207	427	3	of	of	ADP
gujaf-207	427	4	nairobi	nairobi	PROPN
gujaf-207	427	5	,	,	PUNCT
gujaf-207	427	6	volume	volume	NOUN
gujaf-207	427	7	12	12	NUM
gujaf-207	427	8	.	.	PUNCT
gujaf-207	428	1	noor	noor	PROPN
gujaf-207	428	2	,	,	PUNCT
gujaf-207	428	3	j.a.m	j.a.m	PROPN
gujaf-207	428	4	.	.	PROPN
gujaf-207	428	5	&	&	CCONJ
gujaf-207	428	6	abdulla	abdulla	PROPN
gujaf-207	428	7	,	,	PUNCT
gujaf-207	428	8	a.	a.	NOUN
gujaf-207	428	9	i.	i.	PROPN
gujaf-207	428	10	(	(	PUNCT
gujaf-207	428	11	2014	2014	NUM
gujaf-207	428	12	)	)	PUNCT
gujaf-207	428	13	.	.	PUNCT
gujaf-207	429	1	the	the	DET
gujaf-207	429	2	impact	impact	NOUN
gujaf-207	429	3	of	of	ADP
gujaf-207	429	4	financial	financial	ADJ
gujaf-207	429	5	risks	risk	NOUN
gujaf-207	429	6	on	on	ADP
gujaf-207	429	7	the	the	DET
gujaf-207	429	8	firms	firm	NOUN
gujaf-207	429	9	’	’	PART
gujaf-207	429	10	performance	performance	NOUN
gujaf-207	429	11	.	.	PUNCT
gujaf-207	430	1	european	european	ADJ
gujaf-207	430	2	journal	journal	PROPN
gujaf-207	430	3	of	of	ADP
gujaf-207	430	4	business	business	NOUN
gujaf-207	430	5	and	and	CCONJ
gujaf-207	430	6	management	management	NOUN
gujaf-207	430	7	,	,	PUNCT
gujaf-207	430	8	6	6	NUM
gujaf-207	430	9	(	(	PUNCT
gujaf-207	430	10	5	5	NUM
gujaf-207	430	11	)	)	PUNCT
gujaf-207	430	12	,	,	PUNCT
gujaf-207	430	13	www.iiste.org	www.iiste.org	PROPN
gujaf-207	430	14	issn	issn	PROPN
gujaf-207	430	15	2222	2222	NUM
gujaf-207	430	16	-	-	SYM
gujaf-207	430	17	1905	1905	NUM
gujaf-207	430	18	(	(	PUNCT
gujaf-207	430	19	paper	paper	NOUN
gujaf-207	430	20	)	)	PUNCT
gujaf-207	430	21	issn	issn	PROPN
gujaf-207	430	22	2222	2222	NUM
gujaf-207	430	23	-	-	SYM
gujaf-207	430	24	2839	2839	NUM
gujaf-207	430	25	(	(	PUNCT
gujaf-207	430	26	online	online	NOUN
gujaf-207	430	27	)	)	PUNCT
gujaf-207	430	28	.	.	PUNCT
gujaf-207	431	1	obi	obi	PROPN
gujaf-207	431	2	-	-	PUNCT
gujaf-207	431	3	nwosu	nwosu	PROPN
gujaf-207	431	4	,	,	PUNCT
gujaf-207	431	5	v.	v.	PROPN
gujaf-207	431	6	o.	o.	NOUN
gujaf-207	431	7	,	,	PUNCT
gujaf-207	431	8	okaro	okaro	NOUN
gujaf-207	431	9	,	,	PUNCT
gujaf-207	431	10	c.	c.	PROPN
gujaf-207	431	11	,	,	PUNCT
gujaf-207	431	12	ogbonna	ogbonna	NOUN
gujaf-207	431	13	,	,	PUNCT
gujaf-207	431	14	k.	k.	PROPN
gujaf-207	431	15	s.	s.	PROPN
gujaf-207	431	16	&	&	CCONJ
gujaf-207	431	17	atsanan	atsanan	PROPN
gujaf-207	431	18	,	,	PUNCT
gujaf-207	431	19	a.	a.	NOUN
gujaf-207	431	20	n.	n.	NOUN
gujaf-207	431	21	(	(	PUNCT
gujaf-207	431	22	2017	2017	NUM
gujaf-207	431	23	)	)	PUNCT
gujaf-207	431	24	effect	effect	NOUN
gujaf-207	431	25	of	of	ADP
gujaf-207	431	26	liquidity	liquidity	NOUN
gujaf-207	431	27	on	on	ADP
gujaf-207	431	28	performance	performance	NOUN
gujaf-207	431	29	of	of	ADP
gujaf-207	431	30	deposit	deposit	NOUN
gujaf-207	431	31	money	money	NOUN
gujaf-207	431	32	banks	bank	NOUN
gujaf-207	431	33	.	.	PUNCT
gujaf-207	432	1	international	international	ADJ
gujaf-207	432	2	journal	journal	NOUN
gujaf-207	432	3	of	of	ADP
gujaf-207	432	4	advanced	advanced	ADJ
gujaf-207	432	5	engineering	engineering	NOUN
gujaf-207	432	6	and	and	CCONJ
gujaf-207	432	7	management	management	NOUN
gujaf-207	432	8	research	research	NOUN
gujaf-207	432	9	,	,	PUNCT
gujaf-207	432	10	2(4	2(4	NUM
gujaf-207	432	11	)	)	PUNCT
gujaf-207	432	12	,	,	PUNCT
gujaf-207	432	13	67	67	NUM
gujaf-207	432	14	-	-	SYM
gujaf-207	432	15	73	73	NUM
gujaf-207	432	16	.	.	PUNCT
gujaf-207	433	1	retrieved	retrieve	VERB
gujaf-207	433	2	from	from	ADP
gujaf-207	433	3	http://ijaemr.com/	http://ijaemr.com/	ADJ
gujaf-207	433	4	ogungbade	ogungbade	NOUN
gujaf-207	433	5	,	,	PUNCT
gujaf-207	433	6	o.	o.	PROPN
gujaf-207	433	7	i.	i.	PROPN
gujaf-207	433	8	,	,	PUNCT
gujaf-207	433	9	adekoya	adekoya	PROPN
gujaf-207	433	10	,	,	PUNCT
gujaf-207	433	11	a.	a.	PROPN
gujaf-207	433	12	c.	c.	PROPN
gujaf-207	433	13	&	&	CCONJ
gujaf-207	433	14	akeredolu	akeredolu	PROPN
gujaf-207	433	15	,	,	PUNCT
gujaf-207	433	16	o.	o.	PROPN
gujaf-207	433	17	(	(	PUNCT
gujaf-207	433	18	2020	2020	NUM
gujaf-207	433	19	)	)	PUNCT
gujaf-207	433	20	liquidity	liquidity	NOUN
gujaf-207	433	21	and	and	CCONJ
gujaf-207	433	22	performance	performance	NOUN
gujaf-207	433	23	of	of	ADP
gujaf-207	433	24	listed	list	VERB
gujaf-207	433	25	manufacturing	manufacturing	NOUN
gujaf-207	433	26	companies	company	NOUN
gujaf-207	433	27	in	in	ADP
gujaf-207	433	28	nigeria	nigeria	PROPN
gujaf-207	433	29	.	.	PUNCT
gujaf-207	434	1	international	international	ADJ
gujaf-207	434	2	journal	journal	PROPN
gujaf-207	434	3	of	of	ADP
gujaf-207	434	4	economics	economic	NOUN
gujaf-207	434	5	,	,	PUNCT
gujaf-207	434	6	commerce	commerce	NOUN
gujaf-207	434	7	and	and	CCONJ
gujaf-207	434	8	management	management	NOUN
gujaf-207	434	9	,	,	PUNCT
gujaf-207	434	10	united	united	ADJ
gujaf-207	434	11	kingdom	kingdom	PROPN
gujaf-207	434	12	,	,	PUNCT
gujaf-207	434	13	issn	issn	PROPN
gujaf-207	434	14	2348	2348	NUM
gujaf-207	434	15	0386	0386	NUM
gujaf-207	434	16	,	,	PUNCT
gujaf-207	434	17	viii	viii	NOUN
gujaf-207	434	18	,	,	PUNCT
gujaf-207	434	19	(	(	PUNCT
gujaf-207	434	20	11	11	NUM
gujaf-207	434	21	)	)	PUNCT
gujaf-207	434	22	.	.	PUNCT
gujaf-207	435	1	patjoshi	patjoshi	NOUN
gujaf-207	435	2	,	,	PUNCT
gujaf-207	435	3	p.	p.	PROPN
gujaf-207	435	4	k.	k.	PROPN
gujaf-207	436	1	(	(	PUNCT
gujaf-207	436	2	2016	2016	NUM
gujaf-207	436	3	)	)	PUNCT
gujaf-207	436	4	a	a	DET
gujaf-207	436	5	study	study	NOUN
gujaf-207	436	6	on	on	ADP
gujaf-207	436	7	liquidity	liquidity	NOUN
gujaf-207	436	8	management	management	NOUN
gujaf-207	436	9	and	and	CCONJ
gujaf-207	436	10	financial	financial	ADJ
gujaf-207	436	11	performance	performance	NOUN
gujaf-207	436	12	of	of	ADP
gujaf-207	436	13	selected	select	VERB
gujaf-207	436	14	steel	steel	NOUN
gujaf-207	436	15	companies	company	NOUN
gujaf-207	436	16	in	in	ADP
gujaf-207	436	17	india	india	PROPN
gujaf-207	436	18	.	.	PUNCT
gujaf-207	437	1	international	international	ADJ
gujaf-207	437	2	journal	journal	PROPN
gujaf-207	437	3	of	of	ADP
gujaf-207	437	4	advanced	advanced	ADJ
gujaf-207	437	5	information	information	NOUN
gujaf-207	437	6	science	science	NOUN
gujaf-207	437	7	and	and	CCONJ
gujaf-207	437	8	technology	technology	NOUN
gujaf-207	437	9	,	,	PUNCT
gujaf-207	437	10	51(7	51(7	PROPN
gujaf-207	437	11	)	)	PUNCT
gujaf-207	437	12	,	,	PUNCT
gujaf-207	437	13	108–117	108–117	NUM
gujaf-207	437	14	.	.	PUNCT
gujaf-207	438	1	https://doi.org/10.15693/ijaist/2016.v5i7.108-117	https://doi.org/10.15693/ijaist/2016.v5i7.108-117	PROPN
gujaf-207	438	2	pervan	pervan	PROPN
gujaf-207	438	3	,	,	PUNCT
gujaf-207	438	4	m.	m.	NOUN
gujaf-207	438	5	,	,	PUNCT
gujaf-207	438	6	pervan	pervan	PROPN
gujaf-207	438	7	,	,	PUNCT
gujaf-207	438	8	i.	i.	PROPN
gujaf-207	438	9	&	&	CCONJ
gujaf-207	438	10	ćurak	ćurak	PROPN
gujaf-207	438	11	,	,	PUNCT
gujaf-207	438	12	m.	m.	NOUN
gujaf-207	438	13	(	(	PUNCT
gujaf-207	438	14	2017	2017	NUM
gujaf-207	438	15	)	)	PUNCT
gujaf-207	438	16	the	the	DET
gujaf-207	438	17	influence	influence	NOUN
gujaf-207	438	18	of	of	ADP
gujaf-207	438	19	age	age	NOUN
gujaf-207	438	20	on	on	ADP
gujaf-207	438	21	firm	firm	ADJ
gujaf-207	438	22	performance	performance	NOUN
gujaf-207	438	23	:	:	PUNCT
gujaf-207	438	24	evidence	evidence	NOUN
gujaf-207	438	25	from	from	ADP
gujaf-207	438	26	the	the	DET
gujaf-207	438	27	croatian	croatian	ADJ
gujaf-207	438	28	food	food	NOUN
gujaf-207	438	29	industry	industry	NOUN
gujaf-207	438	30	.	.	PUNCT
gujaf-207	439	1	journal	journal	PROPN
gujaf-207	439	2	of	of	ADP
gujaf-207	439	3	eastern	eastern	PROPN
gujaf-207	439	4	europe	europe	PROPN
gujaf-207	439	5	research	research	PROPN
gujaf-207	439	6	in	in	ADP
gujaf-207	439	7	business	business	NOUN
gujaf-207	439	8	.	.	PUNCT
gujaf-207	440	1	6	6	NUM
gujaf-207	440	2	(	(	PUNCT
gujaf-207	440	3	3	3	NUM
gujaf-207	440	4	)	)	PUNCT
gujaf-207	440	5	,	,	PUNCT
gujaf-207	440	6	234	234	NUM
gujaf-207	440	7	-258	-258	PROPN
gujaf-207	440	8	.	.	PUNCT
gujaf-207	441	1	https://doi.org/10.19030/iber.v14i3.9218	https://doi.org/10.19030/iber.v14i3.9218	PROPN
gujaf-207	442	1	http://dx.doi.org/10.6007/ijarems/v7-i2/4116	http://dx.doi.org/10.6007/ijarems/v7-i2/4116	INTJ
gujaf-207	442	2	https://nipc.gov.ng/	https://nipc.gov.ng/	PROPN
gujaf-207	442	3	https://ngxgroup.com/	https://ngxgroup.com/	PROPN
gujaf-207	442	4	http://ijaemr.com/	http://ijaemr.com/	PROPN
gujaf-207	442	5	https://doi.org/10.15693/ijaist/2016.v5i7.108-117	https://doi.org/10.15693/ijaist/2016.v5i7.108-117	PROPN
gujaf-207	442	6	gusau	gusau	PROPN
gujaf-207	442	7	journal	journal	NOUN
gujaf-207	442	8	of	of	ADP
gujaf-207	442	9	accounting	accounting	NOUN
gujaf-207	442	10	and	and	CCONJ
gujaf-207	442	11	finance	finance	NOUN
gujaf-207	442	12	,	,	PUNCT
gujaf-207	442	13	vol	vol	NOUN
gujaf-207	442	14	.	.	PROPN
gujaf-207	442	15	4	4	NUM
gujaf-207	442	16	,	,	PUNCT
gujaf-207	442	17	issue	issue	NOUN
gujaf-207	442	18	1	1	NUM
gujaf-207	442	19	,	,	PUNCT
gujaf-207	442	20	april	april	PROPN
gujaf-207	442	21	,	,	PUNCT
gujaf-207	442	22	2023	2023	NUM
gujaf-207	442	23	74	74	NUM
gujaf-207	442	24	ren	ren	PROPN
gujaf-207	442	25	,	,	PUNCT
gujaf-207	442	26	t.	t.	PROPN
gujaf-207	442	27	,	,	PUNCT
gujaf-207	442	28	liu	liu	PROPN
gujaf-207	442	29	,	,	PUNCT
gujaf-207	442	30	n.	n.	PROPN
gujaf-207	442	31	,	,	PUNCT
gujaf-207	442	32	yang	yang	PROPN
gujaf-207	442	33	,	,	PUNCT
gujaf-207	442	34	h.	h.	PROPN
gujaf-207	442	35	,	,	PUNCT
gujaf-207	442	36	xiao	xiao	PROPN
gujaf-207	442	37	,	,	PUNCT
gujaf-207	442	38	y.	y.	PROPN
gujaf-207	442	39	&	&	CCONJ
gujaf-207	442	40	hu	hu	PROPN
gujaf-207	442	41	,	,	PUNCT
gujaf-207	442	42	y.	y.	PROPN
gujaf-207	442	43	(	(	PUNCT
gujaf-207	442	44	2019	2019	NUM
gujaf-207	442	45	)	)	PUNCT
gujaf-207	442	46	working	work	VERB
gujaf-207	442	47	capital	capital	NOUN
gujaf-207	442	48	management	management	NOUN
gujaf-207	442	49	and	and	CCONJ
gujaf-207	442	50	firm	firm	ADJ
gujaf-207	442	51	performance	performance	NOUN
gujaf-207	442	52	in	in	ADP
gujaf-207	442	53	china	china	PROPN
gujaf-207	442	54	.	.	PUNCT
gujaf-207	443	1	asian	asian	PROPN
gujaf-207	443	2	review	review	NOUN
gujaf-207	443	3	of	of	ADP
gujaf-207	443	4	accounting	accounting	NOUN
gujaf-207	443	5	,	,	PUNCT
gujaf-207	443	6	27(4	27(4	PROPN
gujaf-207	443	7	)	)	PUNCT
gujaf-207	443	8	,	,	PUNCT
gujaf-207	443	9	546	546	NUM
gujaf-207	443	10	–	–	PUNCT
gujaf-207	443	11	562	562	NUM
gujaf-207	443	12	.	.	PUNCT
gujaf-207	444	1	https://doi.org/10.1108/ara-04-20180099	https://doi.org/10.1108/ara-04-20180099	X
gujaf-207	444	2	.	.	PUNCT
gujaf-207	444	3	rudhani	rudhani	PROPN
gujaf-207	444	4	,	,	PUNCT
gujaf-207	444	5	l.	l.	PROPN
gujaf-207	444	6	h.	h.	PROPN
gujaf-207	444	7	&	&	CCONJ
gujaf-207	444	8	balaj	balaj	PROPN
gujaf-207	444	9	,	,	PUNCT
gujaf-207	444	10	d.	d.	PROPN
gujaf-207	444	11	(	(	PUNCT
gujaf-207	444	12	2019	2019	NUM
gujaf-207	444	13	)	)	PUNCT
gujaf-207	444	14	the	the	DET
gujaf-207	444	15	effect	effect	NOUN
gujaf-207	444	16	of	of	ADP
gujaf-207	444	17	liquidity	liquidity	NOUN
gujaf-207	444	18	risk	risk	NOUN
gujaf-207	444	19	on	on	ADP
gujaf-207	444	20	financial	financial	ADJ
gujaf-207	444	21	performance	performance	NOUN
gujaf-207	444	22	.	.	PUNCT
gujaf-207	445	1	advances	advance	NOUN
gujaf-207	445	2	in	in	ADP
gujaf-207	445	3	business	business	NOUN
gujaf-207	445	4	-	-	PUNCT
gujaf-207	445	5	related	relate	VERB
gujaf-207	445	6	scientific	scientific	ADJ
gujaf-207	445	7	research	research	NOUN
gujaf-207	445	8	journal	journal	NOUN
gujaf-207	445	9	,	,	PUNCT
gujaf-207	445	10	10	10	NUM
gujaf-207	445	11	(	(	PUNCT
gujaf-207	445	12	2	2	NUM
gujaf-207	445	13	)	)	PUNCT
gujaf-207	445	14	.	.	PUNCT
gujaf-207	446	1	saunders	saunder	NOUN
gujaf-207	446	2	,	,	PUNCT
gujaf-207	446	3	m.	m.	PROPN
gujaf-207	446	4	lewis	lewis	PROPN
gujaf-207	446	5	,	,	PUNCT
gujaf-207	446	6	p.	p.	PROPN
gujaf-207	446	7	&	&	CCONJ
gujaf-207	446	8	thornhill	thornhill	PROPN
gujaf-207	446	9	,	,	PUNCT
gujaf-207	446	10	a.	a.	NOUN
gujaf-207	446	11	(	(	PUNCT
gujaf-207	446	12	2009	2009	NUM
gujaf-207	446	13	)	)	PUNCT
gujaf-207	446	14	research	research	NOUN
gujaf-207	446	15	methods	method	NOUN
gujaf-207	446	16	for	for	ADP
gujaf-207	446	17	business	business	NOUN
gujaf-207	446	18	students	student	NOUN
gujaf-207	446	19	(	(	PUNCT
gujaf-207	446	20	5th	5th	ADJ
gujaf-207	446	21	ed	ed	NOUN
gujaf-207	446	22	.	.	PUNCT
gujaf-207	446	23	)	)	PUNCT
gujaf-207	446	24	.	.	PUNCT
gujaf-207	447	1	pearson	pearson	PROPN
gujaf-207	447	2	education	education	PROPN
gujaf-207	447	3	limited	limit	VERB
gujaf-207	447	4	,	,	PUNCT
gujaf-207	447	5	england	england	PROPN
gujaf-207	447	6	sekaran	sekaran	NOUN
gujaf-207	447	7	,	,	PUNCT
gujaf-207	447	8	u.	u.	PROPN
gujaf-207	447	9	,	,	PUNCT
gujaf-207	447	10	&	&	CCONJ
gujaf-207	447	11	bougie	bougie	PROPN
gujaf-207	447	12	,	,	PUNCT
gujaf-207	447	13	r.	r.	PROPN
gujaf-207	447	14	(	(	PUNCT
gujaf-207	447	15	2016	2016	NUM
gujaf-207	447	16	)	)	PUNCT
gujaf-207	447	17	.	.	PUNCT
gujaf-207	448	1	research	research	NOUN
gujaf-207	448	2	method	method	NOUN
gujaf-207	448	3	for	for	ADP
gujaf-207	448	4	business	business	NOUN
gujaf-207	448	5	:	:	PUNCT
gujaf-207	448	6	a	a	DET
gujaf-207	448	7	skill	skill	NOUN
gujaf-207	448	8	building	building	NOUN
gujaf-207	448	9	approach	approach	NOUN
gujaf-207	448	10	(	(	PUNCT
gujaf-207	448	11	7th	7th	ADJ
gujaf-207	448	12	ed	ed	NOUN
gujaf-207	448	13	.	.	PUNCT
gujaf-207	448	14	)	)	PUNCT
gujaf-207	448	15	.	.	PUNCT
gujaf-207	449	1	chichester	chichester	PROPN
gujaf-207	449	2	:	:	PUNCT
gujaf-207	449	3	john	john	PROPN
gujaf-207	449	4	wiley	wiley	PROPN
gujaf-207	449	5	&	&	CCONJ
gujaf-207	449	6	sons	sons	PROPN
gujaf-207	449	7	ltd	ltd	PROPN
gujaf-207	449	8	.	.	PROPN
gujaf-207	449	9	singh	singh	PROPN
gujaf-207	449	10	,	,	PUNCT
gujaf-207	449	11	h.	h.	PROPN
gujaf-207	449	12	p.	p.	PROPN
gujaf-207	449	13	,	,	PUNCT
gujaf-207	449	14	kumar	kumar	PROPN
gujaf-207	449	15	,	,	PUNCT
gujaf-207	449	16	s.	s.	PROPN
gujaf-207	449	17	&	&	CCONJ
gujaf-207	449	18	colombage	colombage	PROPN
gujaf-207	449	19	,	,	PUNCT
gujaf-207	449	20	s.	s.	PROPN
gujaf-207	449	21	(	(	PUNCT
gujaf-207	449	22	2017	2017	NUM
gujaf-207	449	23	)	)	PUNCT
gujaf-207	449	24	working	work	VERB
gujaf-207	449	25	capital	capital	NOUN
gujaf-207	449	26	management	management	NOUN
gujaf-207	449	27	and	and	CCONJ
gujaf-207	449	28	firm	firm	ADJ
gujaf-207	449	29	profitability	profitability	NOUN
gujaf-207	449	30	:	:	PUNCT
gujaf-207	449	31	a	a	DET
gujaf-207	449	32	meta	meta	ADJ
gujaf-207	449	33	-	-	PUNCT
gujaf-207	449	34	analysis	analysis	NOUN
gujaf-207	449	35	.	.	PUNCT
gujaf-207	450	1	qualitative	qualitative	ADJ
gujaf-207	450	2	research	research	NOUN
gujaf-207	450	3	in	in	ADP
gujaf-207	450	4	financial	financial	ADJ
gujaf-207	450	5	markets	market	NOUN
gujaf-207	450	6	,	,	PUNCT
gujaf-207	450	7	9(1	9(1	NUM
gujaf-207	450	8	)	)	PUNCT
gujaf-207	450	9	,	,	PUNCT
gujaf-207	450	10	34–47	34–47	NUM
gujaf-207	450	11	.	.	PUNCT
gujaf-207	450	12	https://doi.org/10.1108/qrfm-06-2016-0018	https://doi.org/10.1108/qrfm-06-2016-0018	PROPN
gujaf-207	450	13	.	.	PUNCT
gujaf-207	451	1	sodiq	sodiq	NOUN
gujaf-207	451	2	,	,	PUNCT
gujaf-207	451	3	o.	o.	NOUN
gujaf-207	451	4	(	(	PUNCT
gujaf-207	451	5	2022	2022	NUM
gujaf-207	451	6	)	)	PUNCT
gujaf-207	451	7	.	.	PUNCT
gujaf-207	452	1	five	five	NUM
gujaf-207	452	2	(	(	PUNCT
gujaf-207	452	3	5	5	NUM
gujaf-207	452	4	)	)	PUNCT
gujaf-207	452	5	fastest	fast	ADV
gujaf-207	452	6	-	-	PUNCT
gujaf-207	452	7	growing	grow	VERB
gujaf-207	452	8	businesses	business	NOUN
gujaf-207	452	9	in	in	ADP
gujaf-207	452	10	africa	africa	PROPN
gujaf-207	452	11	in	in	ADP
gujaf-207	452	12	2022	2022	NUM
gujaf-207	452	13	.	.	PUNCT
gujaf-207	453	1	business	business	NOUN
gujaf-207	453	2	news	news	PROPN
gujaf-207	453	3	africa	africa	PROPN
gujaf-207	453	4	.	.	PUNCT
gujaf-207	454	1	statista	statista	PROPN
gujaf-207	454	2	report	report	PROPN
gujaf-207	454	3	(	(	PUNCT
gujaf-207	454	4	2022	2022	NUM
gujaf-207	454	5	)	)	PUNCT
gujaf-207	454	6	.	.	PUNCT
gujaf-207	455	1	nigeria	nigeria	PROPN
gujaf-207	455	2	:	:	PUNCT
gujaf-207	456	1	distribution	distribution	NOUN
gujaf-207	456	2	of	of	ADP
gujaf-207	456	3	gross	gross	ADJ
gujaf-207	456	4	domestic	domestic	ADJ
gujaf-207	456	5	product	product	NOUN
gujaf-207	456	6	(	(	PUNCT
gujaf-207	456	7	gdp	gdp	NOUN
gujaf-207	456	8	)	)	PUNCT
gujaf-207	456	9	across	across	ADP
gujaf-207	456	10	economic	economic	ADJ
gujaf-207	456	11	sectors	sector	NOUN
gujaf-207	456	12	from	from	ADP
gujaf-207	456	13	2011	2011	NUM
gujaf-207	456	14	to	to	ADP
gujaf-207	456	15	2021	2021	NUM
gujaf-207	456	16	.	.	PUNCT
gujaf-207	456	17	statista.com/statistics/382311/nigeria-gdp-distribution-acrosseconomicsectors/#:~:text=in%202021%2c%20agriculture%20contributed	statista.com/statistics/382311/nigeria-gdp-distribution-acrosseconomicsectors/#:~:text=in%202021%2c%20agriculture%20contribute	VERB
gujaf-207	456	18	%	%	NOUN
gujaf-207	456	19	20around	20around	NUM
gujaf-207	456	20	,	,	PUNCT
gujaf-207	456	21	percent%20from%20the%20services%20sector	percent%20from%20the%20services%20sector	NOUN
gujaf-207	456	22	.	.	PUNCT
gujaf-207	457	1	sultana	sultana	PROPN
gujaf-207	457	2	,	,	PUNCT
gujaf-207	457	3	f.	f.	PROPN
gujaf-207	457	4	,	,	PUNCT
gujaf-207	457	5	raheman	raheman	NOUN
gujaf-207	457	6	,	,	PUNCT
gujaf-207	457	7	a.	a.	PROPN
gujaf-207	457	8	&	&	CCONJ
gujaf-207	457	9	sohail	sohail	PROPN
gujaf-207	457	10	,	,	PUNCT
gujaf-207	457	11	m.	m.	PROPN
gujaf-207	457	12	k.	k.	PROPN
gujaf-207	457	13	(	(	PUNCT
gujaf-207	457	14	2019	2019	NUM
gujaf-207	457	15	)	)	PUNCT
gujaf-207	457	16	.	.	PUNCT
gujaf-207	458	1	a	a	DET
gujaf-207	458	2	comparative	comparative	ADJ
gujaf-207	458	3	study	study	NOUN
gujaf-207	458	4	on	on	ADP
gujaf-207	458	5	liquidity	liquidity	NOUN
gujaf-207	458	6	management	management	NOUN
gujaf-207	458	7	,	,	PUNCT
gujaf-207	458	8	operating	operating	NOUN
gujaf-207	458	9	performance	performance	NOUN
gujaf-207	458	10	and	and	CCONJ
gujaf-207	458	11	firm	firm	ADJ
gujaf-207	458	12	value	value	NOUN
gujaf-207	458	13	.	.	PUNCT
gujaf-207	459	1	paksitan	paksitan	ADJ
gujaf-207	459	2	business	business	PROPN
gujaf-207	459	3	review	review	PROPN
gujaf-207	459	4	,	,	PUNCT
gujaf-207	459	5	21(1	21(1	NUM
gujaf-207	459	6	)	)	PUNCT
gujaf-207	459	7	,	,	PUNCT
gujaf-207	459	8	15–26	15–26	NUM
gujaf-207	459	9	.	.	PUNCT
gujaf-207	460	1	wetzel	wetzel	PROPN
gujaf-207	460	2	,	,	PUNCT
gujaf-207	460	3	p.	p.	PROPN
gujaf-207	460	4	&	&	CCONJ
gujaf-207	460	5	hofmann	hofmann	PROPN
gujaf-207	460	6	,	,	PUNCT
gujaf-207	460	7	e.	e.	PROPN
gujaf-207	460	8	(	(	PUNCT
gujaf-207	460	9	2019	2019	NUM
gujaf-207	460	10	)	)	PUNCT
gujaf-207	460	11	.	.	PUNCT
gujaf-207	461	1	supply	supply	NOUN
gujaf-207	461	2	chain	chain	NOUN
gujaf-207	461	3	finance	finance	NOUN
gujaf-207	461	4	,	,	PUNCT
gujaf-207	461	5	financial	financial	ADJ
gujaf-207	461	6	constraints	constraint	NOUN
gujaf-207	461	7	and	and	CCONJ
gujaf-207	461	8	corporate	corporate	ADJ
gujaf-207	461	9	performance	performance	NOUN
gujaf-207	461	10	:	:	PUNCT
gujaf-207	461	11	an	an	DET
gujaf-207	461	12	explorative	explorative	ADJ
gujaf-207	461	13	network	network	NOUN
gujaf-207	461	14	analysis	analysis	NOUN
gujaf-207	461	15	and	and	CCONJ
gujaf-207	461	16	future	future	ADJ
gujaf-207	461	17	search	search	NOUN
gujaf-207	461	18	agenda	agenda	NOUN
gujaf-207	461	19	.	.	PUNCT
gujaf-207	462	1	international	international	ADJ
gujaf-207	462	2	journal	journal	PROPN
gujaf-207	462	3	of	of	ADP
gujaf-207	462	4	production	production	NOUN
gujaf-207	462	5	economics	economic	NOUN
gujaf-207	462	6	,	,	PUNCT
gujaf-207	462	7	216	216	NUM
gujaf-207	462	8	(	(	PUNCT
gujaf-207	462	9	364	364	NUM
gujaf-207	462	10	–	–	SYM
gujaf-207	462	11	383	383	NUM
gujaf-207	462	12	)	)	PUNCT
gujaf-207	462	13	.	.	PUNCT
gujaf-207	463	1	https://doi.org/10.1016/j.ijpe.2019.07.001	https://doi.org/10.1016/j.ijpe.2019.07.001	PROPN
gujaf-207	463	2	.	.	PUNCT
gujaf-207	464	1	yameen	yameen	PROPN
gujaf-207	464	2	,	,	PUNCT
gujaf-207	464	3	m.	m.	NOUN
gujaf-207	464	4	,	,	PUNCT
gujaf-207	464	5	farhan	farhan	PROPN
gujaf-207	464	6	,	,	PUNCT
gujaf-207	464	7	n.	n.	PROPN
gujaf-207	464	8	h.	h.	PROPN
gujaf-207	464	9	s.	s.	PROPN
gujaf-207	464	10	,	,	PUNCT
gujaf-207	464	11	&	&	CCONJ
gujaf-207	464	12	tabash	tabash	PROPN
gujaf-207	464	13	,	,	PUNCT
gujaf-207	464	14	m.	m.	NOUN
gujaf-207	464	15	i.	i.	PROPN
gujaf-207	464	16	(	(	PUNCT
gujaf-207	464	17	2019	2019	NUM
gujaf-207	464	18	)	)	PUNCT
gujaf-207	464	19	.	.	PUNCT
gujaf-207	465	1	the	the	DET
gujaf-207	465	2	impact	impact	NOUN
gujaf-207	465	3	of	of	ADP
gujaf-207	465	4	liquidity	liquidity	NOUN
gujaf-207	465	5	on	on	ADP
gujaf-207	465	6	firms	firm	NOUN
gujaf-207	465	7	’	’	PART
gujaf-207	465	8	performance	performance	NOUN
gujaf-207	465	9	:	:	PUNCT
gujaf-207	465	10	empirical	empirical	ADJ
gujaf-207	465	11	investigation	investigation	NOUN
gujaf-207	465	12	from	from	ADP
gujaf-207	465	13	indian	indian	ADJ
gujaf-207	465	14	pharmaceutical	pharmaceutical	ADJ
gujaf-207	465	15	companies	company	NOUN
gujaf-207	465	16	.	.	PUNCT
gujaf-207	466	1	academic	academic	ADJ
gujaf-207	466	2	journal	journal	NOUN
gujaf-207	466	3	of	of	ADP
gujaf-207	466	4	interdisciplinary	interdisciplinary	ADJ
gujaf-207	466	5	studies	study	NOUN
gujaf-207	466	6	,	,	PUNCT
gujaf-207	466	7	8(3	8(3	NUM
gujaf-207	466	8	)	)	PUNCT
gujaf-207	466	9	,	,	PUNCT
gujaf-207	466	10	212–220	212–220	NUM
gujaf-207	466	11	.	.	PUNCT
gujaf-207	466	12	https://doi.org/10.36941/ajis-2019-001	https://doi.org/10.36941/ajis-2019-001	PROPN
gujaf-207	467	1	zikmund	zikmund	PROPN
gujaf-207	467	2	,	,	PUNCT
gujaf-207	467	3	w.g	w.g	PROPN
gujaf-207	467	4	.	.	PROPN
gujaf-207	467	5	,	,	PUNCT
gujaf-207	467	6	carr	carr	PROPN
gujaf-207	467	7	,	,	PUNCT
gujaf-207	467	8	b.j.b.j.c	b.j.b.j.c	VERB
gujaf-207	467	9	.	.	PROPN
gujaf-207	468	1	,	,	PUNCT
gujaf-207	468	2	griffin	griffin	PROPN
gujaf-207	468	3	,	,	PUNCT
gujaf-207	468	4	m.	m.	NOUN
gujaf-207	468	5	,	,	PUNCT
gujaf-207	468	6	babin	babin	PROPN
gujaf-207	468	7	,	,	PUNCT
gujaf-207	468	8	b.j	b.j	PROPN
gujaf-207	468	9	.	.	PROPN
gujaf-207	468	10	,	,	PUNCT
gujaf-207	468	11	&	&	CCONJ
gujaf-207	468	12	carr	carr	PROPN
gujaf-207	468	13	,	,	PUNCT
gujaf-207	468	14	j.c	j.c	PROPN
gujaf-207	468	15	.	.	PROPN
gujaf-207	468	16	(	(	PUNCT
gujaf-207	468	17	2013	2013	NUM
gujaf-207	468	18	)	)	PUNCT
gujaf-207	468	19	.	.	PUNCT
gujaf-207	469	1	business	business	NOUN
gujaf-207	469	2	research	research	NOUN
gujaf-207	469	3	method	method	NOUN
gujaf-207	469	4	,	,	PUNCT
gujaf-207	469	5	dryden	dryden	PROPN
gujaf-207	469	6	press	press	PROPN
gujaf-207	469	7	fort	fort	PROPN
gujaf-207	469	8	worth	worth	PROPN
gujaf-207	469	9	.	.	PUNCT
gujaf-207	470	1	https://doi.org/10.1108/ara-04-2018-%200099	https://doi.org/10.1108/ara-04-2018-%200099	ADJ
gujaf-207	470	2	https://doi.org/10.1108/qrfm-06-2016-0018	https://doi.org/10.1108/qrfm-06-2016-0018	NOUN
gujaf-207	470	3	https://doi.org/10.1016/j.ijpe.2019.07.001	https://doi.org/10.1016/j.ijpe.2019.07.001	NOUN
gujaf-207	470	4	https://doi.org/10.36941/ajis-2019-001	https://doi.org/10.36941/ajis-2019-001	NOUN