id	sid	tid	token	lemma	pos
gujaf-209	1	1	gusau	gusau	PROPN
gujaf-209	1	2	journal	journal	NOUN
gujaf-209	1	3	of	of	ADP
gujaf-209	1	4	accounting	accounting	NOUN
gujaf-209	1	5	and	and	CCONJ
gujaf-209	1	6	finance	finance	NOUN
gujaf-209	1	7	(	(	PUNCT
gujaf-209	1	8	gujaf	gujaf	NOUN
gujaf-209	1	9	)	)	PUNCT
gujaf-209	1	10	vol	vol	NOUN
gujaf-209	1	11	.	.	NOUN
gujaf-209	1	12	4	4	NUM
gujaf-209	1	13	issue	issue	NOUN
gujaf-209	1	14	1	1	NUM
gujaf-209	1	15	,	,	PUNCT
gujaf-209	1	16	april	april	PROPN
gujaf-209	1	17	,	,	PUNCT
gujaf-209	1	18	2023	2023	NUM
gujaf-209	1	19	issn	issn	X
gujaf-209	1	20	:	:	PUNCT
gujaf-209	1	21	2756	2756	NUM
gujaf-209	1	22	-	-	PUNCT
gujaf-209	1	23	665x	665x	NOUN
gujaf-209	1	24	a	a	DET
gujaf-209	1	25	publication	publication	NOUN
gujaf-209	1	26	of	of	ADP
gujaf-209	1	27	department	department	NOUN
gujaf-209	1	28	of	of	ADP
gujaf-209	1	29	accounting	accounting	NOUN
gujaf-209	1	30	and	and	CCONJ
gujaf-209	1	31	finance	finance	NOUN
gujaf-209	1	32	,	,	PUNCT
gujaf-209	1	33	faculty	faculty	NOUN
gujaf-209	1	34	of	of	ADP
gujaf-209	1	35	management	management	NOUN
gujaf-209	1	36	and	and	CCONJ
gujaf-209	1	37	social	social	ADJ
gujaf-209	1	38	sciences	science	NOUN
gujaf-209	1	39	,	,	PUNCT
gujaf-209	1	40	federal	federal	ADJ
gujaf-209	1	41	university	university	NOUN
gujaf-209	1	42	gusau	gusau	NOUN
gujaf-209	1	43	,	,	PUNCT
gujaf-209	1	44	zamfara	zamfara	PROPN
gujaf-209	1	45	state	state	PROPN
gujaf-209	1	46	-nigeria	-nigeria	PROPN
gujaf-209	1	47	gusau	gusau	ADJ
gujaf-209	1	48	journal	journal	NOUN
gujaf-209	1	49	of	of	ADP
gujaf-209	1	50	accounting	accounting	NOUN
gujaf-209	1	51	and	and	CCONJ
gujaf-209	1	52	finance	finance	NOUN
gujaf-209	1	53	,	,	PUNCT
gujaf-209	1	54	vol	vol	NOUN
gujaf-209	1	55	.	.	PROPN
gujaf-209	1	56	4	4	NUM
gujaf-209	1	57	,	,	PUNCT
gujaf-209	1	58	issue	issue	NOUN
gujaf-209	1	59	1	1	NUM
gujaf-209	1	60	,	,	PUNCT
gujaf-209	1	61	april	april	PROPN
gujaf-209	1	62	,	,	PUNCT
gujaf-209	1	63	2023	2023	NUM
gujaf-209	1	64	ii	ii	NUM
gujaf-209	1	65	©	©	PROPN
gujaf-209	1	66	department	department	PROPN
gujaf-209	1	67	of	of	ADP
gujaf-209	1	68	accounting	accounting	NOUN
gujaf-209	1	69	and	and	CCONJ
gujaf-209	1	70	finance	finance	NOUN
gujaf-209	1	71	vol	vol	NOUN
gujaf-209	1	72	.	.	PROPN
gujaf-209	1	73	4	4	NUM
gujaf-209	1	74	issue	issue	NOUN
gujaf-209	1	75	1	1	NUM
gujaf-209	1	76	april	april	PROPN
gujaf-209	1	77	,	,	PUNCT
gujaf-209	1	78	2023	2023	NUM
gujaf-209	1	79	issn	issn	X
gujaf-209	1	80	:	:	PUNCT
gujaf-209	1	81	2756	2756	NUM
gujaf-209	1	82	-	-	PUNCT
gujaf-209	1	83	665x	665x	NOUN
gujaf-209	1	84	a	a	DET
gujaf-209	1	85	publication	publication	NOUN
gujaf-209	1	86	of	of	ADP
gujaf-209	1	87	department	department	NOUN
gujaf-209	1	88	of	of	ADP
gujaf-209	1	89	accounting	accounting	NOUN
gujaf-209	1	90	and	and	CCONJ
gujaf-209	1	91	finance	finance	NOUN
gujaf-209	1	92	,	,	PUNCT
gujaf-209	1	93	faculty	faculty	NOUN
gujaf-209	1	94	of	of	ADP
gujaf-209	1	95	management	management	NOUN
gujaf-209	1	96	and	and	CCONJ
gujaf-209	1	97	social	social	ADJ
gujaf-209	1	98	sciences	science	NOUN
gujaf-209	1	99	,	,	PUNCT
gujaf-209	1	100	federal	federal	ADJ
gujaf-209	1	101	university	university	NOUN
gujaf-209	1	102	gusau	gusau	NOUN
gujaf-209	1	103	,	,	PUNCT
gujaf-209	1	104	zamfara	zamfara	PROPN
gujaf-209	1	105	state	state	NOUN
gujaf-209	1	106	-nigeria	-nigeria	PROPN
gujaf-209	1	107	all	all	DET
gujaf-209	1	108	rights	right	NOUN
gujaf-209	1	109	reserved	reserve	VERB
gujaf-209	1	110	except	except	SCONJ
gujaf-209	1	111	for	for	ADP
gujaf-209	1	112	academic	academic	ADJ
gujaf-209	1	113	purposes	purpose	NOUN
gujaf-209	1	114	no	no	DET
gujaf-209	1	115	part	part	NOUN
gujaf-209	1	116	or	or	CCONJ
gujaf-209	1	117	whole	whole	NOUN
gujaf-209	1	118	of	of	ADP
gujaf-209	1	119	this	this	DET
gujaf-209	1	120	publication	publication	NOUN
gujaf-209	1	121	is	be	AUX
gujaf-209	1	122	allowed	allow	VERB
gujaf-209	1	123	to	to	PART
gujaf-209	1	124	be	be	AUX
gujaf-209	1	125	reproduced	reproduce	VERB
gujaf-209	1	126	,	,	PUNCT
gujaf-209	1	127	stored	store	VERB
gujaf-209	1	128	in	in	ADP
gujaf-209	1	129	a	a	DET
gujaf-209	1	130	retrieval	retrieval	NOUN
gujaf-209	1	131	system	system	NOUN
gujaf-209	1	132	or	or	CCONJ
gujaf-209	1	133	transmitted	transmit	VERB
gujaf-209	1	134	in	in	ADP
gujaf-209	1	135	any	any	DET
gujaf-209	1	136	form	form	NOUN
gujaf-209	1	137	or	or	CCONJ
gujaf-209	1	138	by	by	ADP
gujaf-209	1	139	any	any	DET
gujaf-209	1	140	means	mean	NOUN
gujaf-209	1	141	be	be	AUX
gujaf-209	1	142	it	it	PRON
gujaf-209	1	143	mechanical	mechanical	ADJ
gujaf-209	1	144	,	,	PUNCT
gujaf-209	1	145	electrical	electrical	ADJ
gujaf-209	1	146	,	,	PUNCT
gujaf-209	1	147	photocopying	photocopying	NOUN
gujaf-209	1	148	,	,	PUNCT
gujaf-209	1	149	recording	recording	NOUN
gujaf-209	1	150	or	or	CCONJ
gujaf-209	1	151	otherwise	otherwise	ADV
gujaf-209	1	152	,	,	PUNCT
gujaf-209	1	153	without	without	ADP
gujaf-209	1	154	prior	prior	ADJ
gujaf-209	1	155	permission	permission	NOUN
gujaf-209	1	156	of	of	ADP
gujaf-209	1	157	the	the	DET
gujaf-209	1	158	copyright	copyright	NOUN
gujaf-209	1	159	owner	owner	NOUN
gujaf-209	1	160	.	.	PUNCT
gujaf-209	2	1	published	publish	VERB
gujaf-209	2	2	and	and	CCONJ
gujaf-209	2	3	printed	print	VERB
gujaf-209	2	4	by	by	ADP
gujaf-209	2	5	:	:	PUNCT
gujaf-209	2	6	ahmadu	ahmadu	PROPN
gujaf-209	2	7	bello	bello	PROPN
gujaf-209	2	8	university	university	PROPN
gujaf-209	2	9	press	press	NOUN
gujaf-209	2	10	limited	limit	VERB
gujaf-209	2	11	,	,	PUNCT
gujaf-209	2	12	zaria	zaria	PROPN
gujaf-209	2	13	kaduna	kaduna	PROPN
gujaf-209	2	14	state	state	PROPN
gujaf-209	2	15	,	,	PUNCT
gujaf-209	2	16	nigeria	nigeria	PROPN
gujaf-209	2	17	.	.	PUNCT
gujaf-209	3	1	tel	tel	ADP
gujaf-209	3	2	:	:	PUNCT
gujaf-209	3	3	08065949711	08065949711	NUM
gujaf-209	3	4	,	,	PUNCT
gujaf-209	3	5	069	069	NUM
gujaf-209	3	6	-	-	SYM
gujaf-209	3	7	879121	879121	NUM
gujaf-209	3	8	e	e	NOUN
gujaf-209	3	9	-	-	NOUN
gujaf-209	3	10	mail	mail	NOUN
gujaf-209	3	11	:	:	PUNCT
gujaf-209	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-209	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-209	4	1	website	website	NOUN
gujaf-209	4	2	:	:	PUNCT
gujaf-209	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-209	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-209	4	5	gusau	gusau	PROPN
gujaf-209	4	6	journal	journal	PROPN
gujaf-209	4	7	of	of	ADP
gujaf-209	4	8	accounting	accounting	NOUN
gujaf-209	4	9	and	and	CCONJ
gujaf-209	4	10	finance	finance	NOUN
gujaf-209	4	11	,	,	PUNCT
gujaf-209	4	12	vol	vol	NOUN
gujaf-209	4	13	.	.	PROPN
gujaf-209	4	14	4	4	NUM
gujaf-209	4	15	,	,	PUNCT
gujaf-209	4	16	issue	issue	NOUN
gujaf-209	4	17	1	1	NUM
gujaf-209	4	18	,	,	PUNCT
gujaf-209	4	19	april	april	PROPN
gujaf-209	4	20	,	,	PUNCT
gujaf-209	4	21	2023	2023	NUM
gujaf-209	4	22	iii	iii	NUM
gujaf-209	4	23	editorial	editorial	PROPN
gujaf-209	4	24	board	board	NOUN
gujaf-209	4	25	editor	editor	NOUN
gujaf-209	4	26	-	-	PUNCT
gujaf-209	4	27	in	in	ADP
gujaf-209	4	28	-	-	PUNCT
gujaf-209	4	29	chief	chief	NOUN
gujaf-209	4	30	:	:	PUNCT
gujaf-209	4	31	prof	prof	PROPN
gujaf-209	4	32	.	.	PUNCT
gujaf-209	4	33	shehu	shehu	PROPN
gujaf-209	5	1	usman	usman	PROPN
gujaf-209	5	2	hassan	hassan	PROPN
gujaf-209	5	3	department	department	PROPN
gujaf-209	5	4	of	of	ADP
gujaf-209	5	5	accounting	accounting	PROPN
gujaf-209	5	6	,	,	PUNCT
gujaf-209	5	7	federal	federal	ADJ
gujaf-209	5	8	university	university	PROPN
gujaf-209	5	9	of	of	ADP
gujaf-209	5	10	kashere	kashere	PROPN
gujaf-209	5	11	,	,	PUNCT
gujaf-209	5	12	gombe	gombe	ADJ
gujaf-209	5	13	state	state	NOUN
gujaf-209	5	14	.	.	PUNCT
gujaf-209	6	1	associate	associate	NOUN
gujaf-209	6	2	editor	editor	NOUN
gujaf-209	6	3	:	:	PUNCT
gujaf-209	6	4	dr	dr	PROPN
gujaf-209	6	5	.	.	PROPN
gujaf-209	6	6	muhammad	muhammad	PROPN
gujaf-209	6	7	mustapha	mustapha	PROPN
gujaf-209	6	8	bagudo	bagudo	PROPN
gujaf-209	6	9	department	department	PROPN
gujaf-209	6	10	of	of	ADP
gujaf-209	6	11	accounting	accounting	PROPN
gujaf-209	6	12	,	,	PUNCT
gujaf-209	6	13	ahmadu	ahmadu	PROPN
gujaf-209	6	14	bello	bello	PROPN
gujaf-209	6	15	university	university	PROPN
gujaf-209	6	16	zaria	zaria	PROPN
gujaf-209	6	17	,	,	PUNCT
gujaf-209	6	18	kaduna	kaduna	PROPN
gujaf-209	6	19	state	state	PROPN
gujaf-209	6	20	.	.	PUNCT
gujaf-209	7	1	managing	manage	VERB
gujaf-209	7	2	editor	editor	NOUN
gujaf-209	7	3	:	:	PUNCT
gujaf-209	7	4	umar	umar	PROPN
gujaf-209	7	5	farouk	farouk	PROPN
gujaf-209	7	6	abdulkarim	abdulkarim	PROPN
gujaf-209	7	7	department	department	PROPN
gujaf-209	7	8	of	of	ADP
gujaf-209	7	9	accounting	accounting	NOUN
gujaf-209	7	10	and	and	CCONJ
gujaf-209	7	11	finance	finance	NOUN
gujaf-209	7	12	,	,	PUNCT
gujaf-209	7	13	federal	federal	ADJ
gujaf-209	7	14	university	university	NOUN
gujaf-209	7	15	gusau	gusau	PROPN
gujaf-209	7	16	,	,	PUNCT
gujaf-209	7	17	zamfara	zamfara	PROPN
gujaf-209	7	18	state	state	PROPN
gujaf-209	7	19	.	.	PUNCT
gujaf-209	8	1	editorial	editorial	PROPN
gujaf-209	8	2	board	board	NOUN
gujaf-209	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-209	8	4	modu	modu	PROPN
gujaf-209	8	5	kumshe	kumshe	PROPN
gujaf-209	8	6	department	department	PROPN
gujaf-209	8	7	of	of	ADP
gujaf-209	8	8	accounting	accounting	PROPN
gujaf-209	8	9	,	,	PUNCT
gujaf-209	8	10	university	university	NOUN
gujaf-209	8	11	of	of	ADP
gujaf-209	8	12	maiduguri	maiduguri	PROPN
gujaf-209	8	13	,	,	PUNCT
gujaf-209	8	14	borno	borno	PROPN
gujaf-209	8	15	state	state	PROPN
gujaf-209	8	16	.	.	PUNCT
gujaf-209	9	1	prof	prof	PROPN
gujaf-209	9	2	ugochukwu	ugochukwu	PROPN
gujaf-209	9	3	c.	c.	PROPN
gujaf-209	9	4	nzewi	nzewi	VERB
gujaf-209	9	5	department	department	PROPN
gujaf-209	9	6	of	of	ADP
gujaf-209	9	7	accounting	accounting	PROPN
gujaf-209	9	8	,	,	PUNCT
gujaf-209	9	9	paul	paul	PROPN
gujaf-209	9	10	university	university	PROPN
gujaf-209	9	11	awka	awka	NOUN
gujaf-209	9	12	,	,	PUNCT
gujaf-209	9	13	anambra	anambra	PROPN
gujaf-209	9	14	state	state	PROPN
gujaf-209	9	15	.	.	PUNCT
gujaf-209	10	1	prof	prof	PROPN
gujaf-209	10	2	kabir	kabir	PROPN
gujaf-209	10	3	tahir	tahir	PROPN
gujaf-209	10	4	hamid	hamid	PROPN
gujaf-209	10	5	department	department	PROPN
gujaf-209	10	6	of	of	ADP
gujaf-209	10	7	accounting	accounting	PROPN
gujaf-209	10	8	,	,	PUNCT
gujaf-209	10	9	bayero	bayero	PROPN
gujaf-209	10	10	university	university	PROPN
gujaf-209	10	11	,	,	PUNCT
gujaf-209	10	12	kano	kano	PROPN
gujaf-209	10	13	,	,	PUNCT
gujaf-209	10	14	kano	kano	PROPN
gujaf-209	10	15	state	state	PROPN
gujaf-209	10	16	.	.	PUNCT
gujaf-209	11	1	prof	prof	PROPN
gujaf-209	11	2	.	.	PUNCT
gujaf-209	12	1	ekoja	ekoja	PROPN
gujaf-209	12	2	b.	b.	PROPN
gujaf-209	12	3	ekoja	ekoja	PROPN
gujaf-209	12	4	department	department	PROPN
gujaf-209	12	5	of	of	ADP
gujaf-209	12	6	accounting	accounting	PROPN
gujaf-209	12	7	,	,	PUNCT
gujaf-209	12	8	university	university	PROPN
gujaf-209	12	9	of	of	ADP
gujaf-209	12	10	jos	jos	PROPN
gujaf-209	12	11	.	.	PROPN
gujaf-209	12	12	prof	prof	PROPN
gujaf-209	12	13	.	.	PUNCT
gujaf-209	13	1	clifford	clifford	PROPN
gujaf-209	13	2	ofurum	ofurum	PROPN
gujaf-209	13	3	department	department	PROPN
gujaf-209	13	4	of	of	ADP
gujaf-209	13	5	accounting	accounting	PROPN
gujaf-209	13	6	,	,	PUNCT
gujaf-209	13	7	university	university	NOUN
gujaf-209	13	8	of	of	ADP
gujaf-209	13	9	portharcourt	portharcourt	PROPN
gujaf-209	13	10	,	,	PUNCT
gujaf-209	13	11	rivers	river	NOUN
gujaf-209	13	12	state	state	PROPN
gujaf-209	13	13	.	.	PUNCT
gujaf-209	14	1	prof	prof	PROPN
gujaf-209	14	2	.	.	PUNCT
gujaf-209	15	1	ahmad	ahmad	PROPN
gujaf-209	15	2	bello	bello	PROPN
gujaf-209	15	3	dogarawa	dogarawa	PROPN
gujaf-209	15	4	department	department	PROPN
gujaf-209	15	5	of	of	ADP
gujaf-209	15	6	accounting	accounting	NOUN
gujaf-209	15	7	,	,	PUNCT
gujaf-209	15	8	ahmadu	ahmadu	PROPN
gujaf-209	15	9	bello	bello	PROPN
gujaf-209	15	10	university	university	PROPN
gujaf-209	15	11	zaria	zaria	PROPN
gujaf-209	15	12	.	.	PUNCT
gujaf-209	16	1	prof	prof	PROPN
gujaf-209	16	2	.	.	PUNCT
gujaf-209	17	1	yusuf	yusuf	PROPN
gujaf-209	17	2	.	.	PUNCT
gujaf-209	18	1	b.	b.	PROPN
gujaf-209	18	2	rahman	rahman	PROPN
gujaf-209	18	3	department	department	PROPN
gujaf-209	18	4	of	of	ADP
gujaf-209	18	5	accounting	accounting	PROPN
gujaf-209	18	6	,	,	PUNCT
gujaf-209	18	7	lagos	lagos	NOUN
gujaf-209	18	8	state	state	PROPN
gujaf-209	18	9	university	university	PROPN
gujaf-209	18	10	,	,	PUNCT
gujaf-209	18	11	lagos	lagos	NOUN
gujaf-209	18	12	state	state	NOUN
gujaf-209	18	13	.	.	PUNCT
gujaf-209	19	1	gusau	gusau	PROPN
gujaf-209	19	2	journal	journal	PROPN
gujaf-209	19	3	of	of	ADP
gujaf-209	19	4	accounting	accounting	NOUN
gujaf-209	19	5	and	and	CCONJ
gujaf-209	19	6	finance	finance	NOUN
gujaf-209	19	7	,	,	PUNCT
gujaf-209	19	8	vol	vol	NOUN
gujaf-209	19	9	.	.	PROPN
gujaf-209	19	10	4	4	NUM
gujaf-209	19	11	,	,	PUNCT
gujaf-209	19	12	issue	issue	NOUN
gujaf-209	19	13	1	1	NUM
gujaf-209	19	14	,	,	PUNCT
gujaf-209	19	15	april	april	PROPN
gujaf-209	19	16	,	,	PUNCT
gujaf-209	19	17	2023	2023	NUM
gujaf-209	19	18	iv	iv	NUM
gujaf-209	19	19	prof	prof	NOUN
gujaf-209	19	20	.	.	PUNCT
gujaf-209	20	1	suleiman	suleiman	PROPN
gujaf-209	20	2	a.	a.	PROPN
gujaf-209	20	3	s.	s.	PROPN
gujaf-209	20	4	aruwa	aruwa	PROPN
gujaf-209	20	5	department	department	PROPN
gujaf-209	20	6	of	of	ADP
gujaf-209	20	7	accounting	accounting	PROPN
gujaf-209	20	8	,	,	PUNCT
gujaf-209	20	9	nasarawa	nasarawa	PROPN
gujaf-209	20	10	state	state	PROPN
gujaf-209	20	11	university	university	PROPN
gujaf-209	20	12	,	,	PUNCT
gujaf-209	20	13	keffi	keffi	PROPN
gujaf-209	20	14	,	,	PUNCT
gujaf-209	20	15	nasarawa	nasarawa	PROPN
gujaf-209	20	16	state	state	PROPN
gujaf-209	20	17	.	.	PUNCT
gujaf-209	21	1	prof	prof	PROPN
gujaf-209	21	2	.	.	PUNCT
gujaf-209	22	1	muhammad	muhammad	PROPN
gujaf-209	22	2	junaidu	junaidu	PROPN
gujaf-209	22	3	kurawa	kurawa	PROPN
gujaf-209	22	4	department	department	PROPN
gujaf-209	22	5	of	of	ADP
gujaf-209	22	6	accounting	accounting	PROPN
gujaf-209	22	7	,	,	PUNCT
gujaf-209	22	8	bayero	bayero	PROPN
gujaf-209	22	9	university	university	PROPN
gujaf-209	22	10	kano	kano	PROPN
gujaf-209	22	11	,	,	PUNCT
gujaf-209	22	12	kano	kano	PROPN
gujaf-209	22	13	state	state	PROPN
gujaf-209	22	14	.	.	PUNCT
gujaf-209	23	1	prof	prof	PROPN
gujaf-209	23	2	.	.	PUNCT
gujaf-209	24	1	muhammad	muhammad	PROPN
gujaf-209	24	2	habibu	habibu	ADJ
gujaf-209	24	3	sabari	sabari	PROPN
gujaf-209	24	4	department	department	PROPN
gujaf-209	24	5	of	of	ADP
gujaf-209	24	6	accounting	accounting	NOUN
gujaf-209	24	7	,	,	PUNCT
gujaf-209	24	8	ahmadu	ahmadu	PROPN
gujaf-209	24	9	bello	bello	PROPN
gujaf-209	24	10	university	university	PROPN
gujaf-209	24	11	,	,	PUNCT
gujaf-209	24	12	zaria	zaria	PROPN
gujaf-209	24	13	.	.	PUNCT
gujaf-209	24	14	prof	prof	PROPN
gujaf-209	24	15	.	.	PUNCT
gujaf-209	25	1	okpanachi	okpanachi	PROPN
gujaf-209	25	2	joshua	joshua	PROPN
gujaf-209	25	3	department	department	PROPN
gujaf-209	25	4	of	of	ADP
gujaf-209	25	5	accounting	accounting	NOUN
gujaf-209	25	6	and	and	CCONJ
gujaf-209	25	7	management	management	NOUN
gujaf-209	25	8	,	,	PUNCT
gujaf-209	25	9	nigerian	nigerian	ADJ
gujaf-209	25	10	defence	defence	PROPN
gujaf-209	25	11	academy	academy	PROPN
gujaf-209	25	12	,	,	PUNCT
gujaf-209	25	13	kaduna	kaduna	PROPN
gujaf-209	25	14	.	.	PROPN
gujaf-209	25	15	prof	prof	PROPN
gujaf-209	25	16	.	.	PUNCT
gujaf-209	26	1	hassan	hassan	PROPN
gujaf-209	26	2	ibrahim	ibrahim	PROPN
gujaf-209	26	3	department	department	PROPN
gujaf-209	26	4	of	of	ADP
gujaf-209	26	5	accounting	accounting	PROPN
gujaf-209	26	6	,	,	PUNCT
gujaf-209	26	7	ibb	ibb	NOUN
gujaf-209	26	8	university	university	NOUN
gujaf-209	26	9	,	,	PUNCT
gujaf-209	26	10	lapai	lapai	NOUN
gujaf-209	26	11	,	,	PUNCT
gujaf-209	26	12	niger	niger	NOUN
gujaf-209	26	13	state	state	NOUN
gujaf-209	26	14	.	.	PUNCT
gujaf-209	27	1	prof	prof	PROPN
gujaf-209	27	2	.	.	PUNCT
gujaf-209	28	1	ifeoma	ifeoma	PROPN
gujaf-209	28	2	mary	mary	PROPN
gujaf-209	28	3	okwo	okwo	PROPN
gujaf-209	28	4	department	department	PROPN
gujaf-209	28	5	of	of	ADP
gujaf-209	28	6	accounting	accounting	PROPN
gujaf-209	28	7	,	,	PUNCT
gujaf-209	28	8	enugu	enugu	PROPN
gujaf-209	28	9	state	state	PROPN
gujaf-209	28	10	university	university	PROPN
gujaf-209	28	11	of	of	ADP
gujaf-209	28	12	science	science	NOUN
gujaf-209	28	13	and	and	CCONJ
gujaf-209	28	14	technology	technology	NOUN
gujaf-209	28	15	,	,	PUNCT
gujaf-209	28	16	enugu	enugu	PROPN
gujaf-209	28	17	state	state	PROPN
gujaf-209	28	18	.	.	PUNCT
gujaf-209	29	1	prof	prof	PROPN
gujaf-209	29	2	.	.	PROPN
gujaf-209	30	1	aminu	aminu	PROPN
gujaf-209	30	2	isah	isah	PROPN
gujaf-209	30	3	department	department	PROPN
gujaf-209	30	4	of	of	ADP
gujaf-209	30	5	accounting	accounting	PROPN
gujaf-209	30	6	,	,	PUNCT
gujaf-209	30	7	bayero	bayero	PROPN
gujaf-209	30	8	university	university	PROPN
gujaf-209	30	9	,	,	PUNCT
gujaf-209	30	10	kano	kano	PROPN
gujaf-209	30	11	,	,	PUNCT
gujaf-209	30	12	kano	kano	PROPN
gujaf-209	30	13	state	state	PROPN
gujaf-209	30	14	.	.	PUNCT
gujaf-209	31	1	prof	prof	PROPN
gujaf-209	31	2	.	.	PUNCT
gujaf-209	32	1	ahmadu	ahmadu	PROPN
gujaf-209	32	2	bello	bello	PROPN
gujaf-209	32	3	department	department	PROPN
gujaf-209	32	4	of	of	ADP
gujaf-209	32	5	accounting	accounting	NOUN
gujaf-209	32	6	,	,	PUNCT
gujaf-209	32	7	ahmadu	ahmadu	PROPN
gujaf-209	32	8	bello	bello	PROPN
gujaf-209	32	9	university	university	PROPN
gujaf-209	32	10	,	,	PUNCT
gujaf-209	32	11	zaria	zaria	PROPN
gujaf-209	32	12	.	.	PUNCT
gujaf-209	33	1	prof	prof	PROPN
gujaf-209	33	2	.	.	PUNCT
gujaf-209	34	1	musa	musa	PROPN
gujaf-209	34	2	yelwa	yelwa	PROPN
gujaf-209	34	3	abubakar	abubakar	PROPN
gujaf-209	34	4	department	department	PROPN
gujaf-209	34	5	of	of	ADP
gujaf-209	34	6	accounting	accounting	PROPN
gujaf-209	34	7	,	,	PUNCT
gujaf-209	34	8	usmanu	usmanu	PROPN
gujaf-209	34	9	danfodiyo	danfodiyo	PROPN
gujaf-209	34	10	university	university	PROPN
gujaf-209	34	11	,	,	PUNCT
gujaf-209	34	12	sokoto	sokoto	PROPN
gujaf-209	34	13	state	state	PROPN
gujaf-209	34	14	.	.	PUNCT
gujaf-209	35	1	prof	prof	PROPN
gujaf-209	35	2	.	.	PUNCT
gujaf-209	36	1	salisu	salisu	PROPN
gujaf-209	36	2	abubakar	abubakar	PROPN
gujaf-209	36	3	department	department	PROPN
gujaf-209	36	4	of	of	ADP
gujaf-209	36	5	accounting	accounting	NOUN
gujaf-209	36	6	,	,	PUNCT
gujaf-209	36	7	ahmadu	ahmadu	PROPN
gujaf-209	36	8	bello	bello	PROPN
gujaf-209	36	9	university	university	PROPN
gujaf-209	36	10	zaria	zaria	PROPN
gujaf-209	36	11	,	,	PUNCT
gujaf-209	36	12	kaduna	kaduna	PROPN
gujaf-209	36	13	state	state	PROPN
gujaf-209	36	14	.	.	PUNCT
gujaf-209	37	1	dr	dr	PROPN
gujaf-209	37	2	.	.	PROPN
gujaf-209	37	3	isaq	isaq	PROPN
gujaf-209	37	4	alhaji	alhaji	PROPN
gujaf-209	37	5	samaila	samaila	PROPN
gujaf-209	37	6	department	department	PROPN
gujaf-209	37	7	of	of	ADP
gujaf-209	37	8	accounting	accounting	PROPN
gujaf-209	37	9	,	,	PUNCT
gujaf-209	37	10	bayero	bayero	PROPN
gujaf-209	37	11	university	university	NOUN
gujaf-209	37	12	,	,	PUNCT
gujaf-209	37	13	kano	kano	PROPN
gujaf-209	37	14	state	state	PROPN
gujaf-209	37	15	.	.	PUNCT
gujaf-209	38	1	dr	dr	PROPN
gujaf-209	38	2	.	.	PROPN
gujaf-209	38	3	fatima	fatima	PROPN
gujaf-209	38	4	alfa	alfa	PROPN
gujaf-209	38	5	department	department	PROPN
gujaf-209	38	6	of	of	ADP
gujaf-209	38	7	accounting	accounting	PROPN
gujaf-209	38	8	,	,	PUNCT
gujaf-209	38	9	university	university	NOUN
gujaf-209	38	10	of	of	ADP
gujaf-209	38	11	maiduguri	maiduguri	PROPN
gujaf-209	38	12	,	,	PUNCT
gujaf-209	38	13	borno	borno	PROPN
gujaf-209	38	14	state	state	PROPN
gujaf-209	38	15	.	.	PUNCT
gujaf-209	39	1	gusau	gusau	PROPN
gujaf-209	39	2	journal	journal	PROPN
gujaf-209	39	3	of	of	ADP
gujaf-209	39	4	accounting	accounting	NOUN
gujaf-209	39	5	and	and	CCONJ
gujaf-209	39	6	finance	finance	NOUN
gujaf-209	39	7	,	,	PUNCT
gujaf-209	39	8	vol	vol	NOUN
gujaf-209	39	9	.	.	PROPN
gujaf-209	39	10	4	4	NUM
gujaf-209	39	11	,	,	PUNCT
gujaf-209	39	12	issue	issue	NOUN
gujaf-209	39	13	1	1	NUM
gujaf-209	39	14	,	,	PUNCT
gujaf-209	39	15	april	april	PROPN
gujaf-209	39	16	,	,	PUNCT
gujaf-209	39	17	2023	2023	NUM
gujaf-209	39	18	v	v	ADP
gujaf-209	39	19	dr	dr	PROPN
gujaf-209	39	20	.	.	PROPN
gujaf-209	39	21	sunusi	sunusi	PROPN
gujaf-209	39	22	sa'ad	sa'ad	PROPN
gujaf-209	39	23	ahmad	ahmad	PROPN
gujaf-209	39	24	department	department	PROPN
gujaf-209	39	25	of	of	ADP
gujaf-209	39	26	accounting	accounting	PROPN
gujaf-209	39	27	,	,	PUNCT
gujaf-209	39	28	federal	federal	ADJ
gujaf-209	39	29	university	university	NOUN
gujaf-209	39	30	dutse	dutse	NOUN
gujaf-209	39	31	,	,	PUNCT
gujaf-209	39	32	jigawa	jigawa	PROPN
gujaf-209	39	33	state	state	PROPN
gujaf-209	39	34	.	.	PUNCT
gujaf-209	40	1	dr	dr	PROPN
gujaf-209	40	2	.	.	PROPN
gujaf-209	40	3	nasiru	nasiru	PROPN
gujaf-209	40	4	a.	a.	PROPN
gujaf-209	40	5	ka’oje	ka’oje	PROPN
gujaf-209	40	6	department	department	PROPN
gujaf-209	40	7	of	of	ADP
gujaf-209	40	8	accounting	accounting	PROPN
gujaf-209	40	9	,	,	PUNCT
gujaf-209	40	10	usmanu	usmanu	PROPN
gujaf-209	40	11	danfodiyo	danfodiyo	PROPN
gujaf-209	40	12	university	university	PROPN
gujaf-209	40	13	sokoto	sokoto	PROPN
gujaf-209	40	14	state	state	PROPN
gujaf-209	40	15	.	.	PUNCT
gujaf-209	41	1	dr	dr	PROPN
gujaf-209	41	2	.	.	PROPN
gujaf-209	41	3	aminu	aminu	PROPN
gujaf-209	41	4	abdullahi	abdullahi	PROPN
gujaf-209	41	5	department	department	PROPN
gujaf-209	41	6	of	of	ADP
gujaf-209	41	7	accounting	accounting	PROPN
gujaf-209	41	8	,	,	PUNCT
gujaf-209	41	9	usmanu	usmanu	PROPN
gujaf-209	41	10	danfodiyo	danfodiyo	PROPN
gujaf-209	41	11	university	university	PROPN
gujaf-209	41	12	sokoto	sokoto	PROPN
gujaf-209	41	13	,	,	PUNCT
gujaf-209	41	14	state	state	PROPN
gujaf-209	41	15	.	.	PUNCT
gujaf-209	42	1	dr	dr	PROPN
gujaf-209	42	2	.	.	PROPN
gujaf-209	42	3	onipe	onipe	PROPN
gujaf-209	42	4	adebenege	adebenege	PROPN
gujaf-209	42	5	yahaya	yahaya	PROPN
gujaf-209	42	6	department	department	PROPN
gujaf-209	42	7	of	of	ADP
gujaf-209	42	8	accounting	accounting	PROPN
gujaf-209	42	9	,	,	PUNCT
gujaf-209	42	10	nigerian	nigerian	ADJ
gujaf-209	42	11	defence	defence	PROPN
gujaf-209	42	12	academy	academy	PROPN
gujaf-209	42	13	,	,	PUNCT
gujaf-209	42	14	kaduna	kaduna	PROPN
gujaf-209	42	15	state	state	PROPN
gujaf-209	42	16	.	.	PUNCT
gujaf-209	43	1	dr	dr	PROPN
gujaf-209	43	2	.	.	PROPN
gujaf-209	43	3	saidu	saidu	PROPN
gujaf-209	43	4	adamu	adamu	PROPN
gujaf-209	43	5	department	department	PROPN
gujaf-209	43	6	of	of	ADP
gujaf-209	43	7	accounting	accounting	PROPN
gujaf-209	43	8	,	,	PUNCT
gujaf-209	43	9	federal	federal	ADJ
gujaf-209	43	10	university	university	PROPN
gujaf-209	43	11	of	of	ADP
gujaf-209	43	12	kashere	kashere	PROPN
gujaf-209	43	13	,	,	PUNCT
gujaf-209	43	14	gombe	gombe	ADJ
gujaf-209	43	15	state	state	NOUN
gujaf-209	43	16	.	.	PUNCT
gujaf-209	44	1	dr	dr	PROPN
gujaf-209	44	2	.	.	PROPN
gujaf-209	44	3	nasiru	nasiru	PROPN
gujaf-209	44	4	yunusa	yunusa	PROPN
gujaf-209	44	5	department	department	PROPN
gujaf-209	44	6	of	of	ADP
gujaf-209	44	7	accounting	accounting	NOUN
gujaf-209	44	8	,	,	PUNCT
gujaf-209	44	9	ahmadu	ahmadu	PROPN
gujaf-209	44	10	bello	bello	PROPN
gujaf-209	44	11	university	university	PROPN
gujaf-209	44	12	zaria	zaria	PROPN
gujaf-209	44	13	.	.	PUNCT
gujaf-209	45	1	dr	dr	PROPN
gujaf-209	45	2	.	.	PROPN
gujaf-209	45	3	aisha	aisha	PROPN
gujaf-209	45	4	nuhu	nuhu	PROPN
gujaf-209	45	5	muhammad	muhammad	PROPN
gujaf-209	45	6	department	department	PROPN
gujaf-209	45	7	of	of	ADP
gujaf-209	45	8	accounting	accounting	PROPN
gujaf-209	45	9	,	,	PUNCT
gujaf-209	45	10	ahmadu	ahmadu	PROPN
gujaf-209	45	11	bello	bello	PROPN
gujaf-209	45	12	university	university	PROPN
gujaf-209	45	13	zaria	zaria	PROPN
gujaf-209	45	14	.	.	PUNCT
gujaf-209	46	1	dr	dr	PROPN
gujaf-209	46	2	.	.	PROPN
gujaf-209	46	3	lawal	lawal	PROPN
gujaf-209	46	4	muhammad	muhammad	PROPN
gujaf-209	46	5	department	department	PROPN
gujaf-209	46	6	of	of	ADP
gujaf-209	46	7	accounting	accounting	PROPN
gujaf-209	46	8	,	,	PUNCT
gujaf-209	46	9	ahmadu	ahmadu	PROPN
gujaf-209	46	10	bello	bello	PROPN
gujaf-209	46	11	university	university	PROPN
gujaf-209	46	12	zaria	zaria	PROPN
gujaf-209	46	13	.	.	PUNCT
gujaf-209	47	1	dr	dr	PROPN
gujaf-209	47	2	.	.	PROPN
gujaf-209	47	3	farouk	farouk	PROPN
gujaf-209	47	4	adeza	adeza	PROPN
gujaf-209	47	5	school	school	NOUN
gujaf-209	47	6	of	of	ADP
gujaf-209	47	7	business	business	NOUN
gujaf-209	47	8	and	and	CCONJ
gujaf-209	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-209	47	10	,	,	PUNCT
gujaf-209	47	11	american	american	PROPN
gujaf-209	47	12	university	university	PROPN
gujaf-209	47	13	of	of	ADP
gujaf-209	47	14	nigeria	nigeria	PROPN
gujaf-209	47	15	,	,	PUNCT
gujaf-209	47	16	yola	yola	PROPN
gujaf-209	47	17	.	.	PUNCT
gujaf-209	48	1	dr	dr	PROPN
gujaf-209	48	2	.	.	PROPN
gujaf-209	48	3	bashir	bashir	PROPN
gujaf-209	48	4	umar	umar	PROPN
gujaf-209	48	5	farouk	farouk	PROPN
gujaf-209	48	6	department	department	PROPN
gujaf-209	48	7	of	of	ADP
gujaf-209	48	8	economics	economic	NOUN
gujaf-209	48	9	,	,	PUNCT
gujaf-209	48	10	federal	federal	ADJ
gujaf-209	48	11	university	university	NOUN
gujaf-209	48	12	gusau	gusau	PROPN
gujaf-209	48	13	,	,	PUNCT
gujaf-209	48	14	zamfara	zamfara	PROPN
gujaf-209	48	15	state	state	PROPN
gujaf-209	48	16	.	.	PUNCT
gujaf-209	49	1	dr	dr	PROPN
gujaf-209	49	2	emmanuel	emmanuel	PROPN
gujaf-209	49	3	omokhuale	omokhuale	PROPN
gujaf-209	49	4	department	department	PROPN
gujaf-209	49	5	of	of	ADP
gujaf-209	49	6	mathematics	mathematics	PROPN
gujaf-209	49	7	,	,	PUNCT
gujaf-209	49	8	federal	federal	ADJ
gujaf-209	49	9	university	university	NOUN
gujaf-209	49	10	gusau	gusau	NOUN
gujaf-209	49	11	,	,	PUNCT
gujaf-209	49	12	zamfara	zamfara	PROPN
gujaf-209	49	13	.	.	PUNCT
gujaf-209	50	1	state	state	PROPN
gujaf-209	50	2	gusau	gusau	PROPN
gujaf-209	50	3	journal	journal	PROPN
gujaf-209	50	4	of	of	ADP
gujaf-209	50	5	accounting	accounting	NOUN
gujaf-209	50	6	and	and	CCONJ
gujaf-209	50	7	finance	finance	NOUN
gujaf-209	50	8	,	,	PUNCT
gujaf-209	50	9	vol	vol	NOUN
gujaf-209	50	10	.	.	PROPN
gujaf-209	50	11	4	4	NUM
gujaf-209	50	12	,	,	PUNCT
gujaf-209	50	13	issue	issue	NOUN
gujaf-209	50	14	1	1	NUM
gujaf-209	50	15	,	,	PUNCT
gujaf-209	50	16	april	april	PROPN
gujaf-209	50	17	,	,	PUNCT
gujaf-209	50	18	2023	2023	NUM
gujaf-209	50	19	vi	vi	NOUN
gujaf-209	50	20	advisory	advisory	NOUN
gujaf-209	50	21	board	board	NOUN
gujaf-209	50	22	members	member	NOUN
gujaf-209	50	23	prof	prof	PROPN
gujaf-209	50	24	.	.	PUNCT
gujaf-209	51	1	kabiru	kabiru	PROPN
gujaf-209	51	2	isah	isah	PROPN
gujaf-209	51	3	dandago	dandago	PROPN
gujaf-209	51	4	,	,	PUNCT
gujaf-209	51	5	bayero	bayero	PROPN
gujaf-209	51	6	university	university	PROPN
gujaf-209	51	7	kano	kano	PROPN
gujaf-209	51	8	,	,	PUNCT
gujaf-209	51	9	kano	kano	PROPN
gujaf-209	51	10	state	state	PROPN
gujaf-209	51	11	.	.	PUNCT
gujaf-209	52	1	prof	prof	PROPN
gujaf-209	52	2	a	a	DET
gujaf-209	52	3	m	m	NOUN
gujaf-209	52	4	bashir	bashir	NOUN
gujaf-209	52	5	,	,	PUNCT
gujaf-209	52	6	usmanu	usmanu	PROPN
gujaf-209	52	7	danfodiyo	danfodiyo	PROPN
gujaf-209	52	8	university	university	PROPN
gujaf-209	52	9	sokoto	sokoto	PROPN
gujaf-209	52	10	,	,	PUNCT
gujaf-209	52	11	sokoto	sokoto	PROPN
gujaf-209	52	12	state	state	PROPN
gujaf-209	52	13	.	.	PUNCT
gujaf-209	53	1	prof	prof	PROPN
gujaf-209	53	2	.	.	PUNCT
gujaf-209	54	1	muhammad	muhammad	PROPN
gujaf-209	54	2	tanko	tanko	PROPN
gujaf-209	54	3	,	,	PUNCT
gujaf-209	54	4	kaduna	kaduna	PROPN
gujaf-209	54	5	state	state	PROPN
gujaf-209	54	6	university	university	PROPN
gujaf-209	54	7	,	,	PUNCT
gujaf-209	54	8	kaduna	kaduna	PROPN
gujaf-209	54	9	.	.	PROPN
gujaf-209	54	10	prof	prof	PROPN
gujaf-209	54	11	.	.	PUNCT
gujaf-209	54	12	bayero	bayero	PROPN
gujaf-209	55	1	a	a	DET
gujaf-209	55	2	m	m	NOUN
gujaf-209	55	3	sabir	sabir	NOUN
gujaf-209	55	4	,	,	PUNCT
gujaf-209	55	5	usmanu	usmanu	PROPN
gujaf-209	55	6	danfodiyo	danfodiyo	PROPN
gujaf-209	55	7	university	university	PROPN
gujaf-209	55	8	sokoto	sokoto	PROPN
gujaf-209	55	9	,	,	PUNCT
gujaf-209	55	10	sokoto	sokoto	PROPN
gujaf-209	55	11	state	state	PROPN
gujaf-209	55	12	.	.	PUNCT
gujaf-209	56	1	prof	prof	PROPN
gujaf-209	56	2	.	.	PUNCT
gujaf-209	57	1	aliyu	aliyu	PROPN
gujaf-209	57	2	sulaiman	sulaiman	PROPN
gujaf-209	57	3	kantudu	kantudu	PROPN
gujaf-209	57	4	,	,	PUNCT
gujaf-209	57	5	bayero	bayero	PROPN
gujaf-209	57	6	university	university	PROPN
gujaf-209	57	7	kano	kano	PROPN
gujaf-209	57	8	,	,	PUNCT
gujaf-209	57	9	kano	kano	PROPN
gujaf-209	57	10	state	state	PROPN
gujaf-209	57	11	.	.	PUNCT
gujaf-209	58	1	editorial	editorial	PROPN
gujaf-209	58	2	secretary	secretary	PROPN
gujaf-209	58	3	usman	usman	PROPN
gujaf-209	58	4	muhammad	muhammad	PROPN
gujaf-209	58	5	adam	adam	PROPN
gujaf-209	58	6	department	department	PROPN
gujaf-209	58	7	of	of	ADP
gujaf-209	58	8	accounting	accounting	NOUN
gujaf-209	58	9	and	and	CCONJ
gujaf-209	58	10	finance	finance	NOUN
gujaf-209	58	11	,	,	PUNCT
gujaf-209	58	12	federal	federal	ADJ
gujaf-209	58	13	university	university	NOUN
gujaf-209	58	14	gusau	gusau	PROPN
gujaf-209	58	15	,	,	PUNCT
gujaf-209	58	16	zamfara	zamfara	PROPN
gujaf-209	58	17	state	state	PROPN
gujaf-209	58	18	.	.	PUNCT
gujaf-209	59	1	gusau	gusau	PROPN
gujaf-209	59	2	journal	journal	PROPN
gujaf-209	59	3	of	of	ADP
gujaf-209	59	4	accounting	accounting	NOUN
gujaf-209	59	5	and	and	CCONJ
gujaf-209	59	6	finance	finance	NOUN
gujaf-209	59	7	,	,	PUNCT
gujaf-209	59	8	vol	vol	NOUN
gujaf-209	59	9	.	.	PROPN
gujaf-209	59	10	4	4	NUM
gujaf-209	59	11	,	,	PUNCT
gujaf-209	59	12	issue	issue	NOUN
gujaf-209	59	13	1	1	NUM
gujaf-209	59	14	,	,	PUNCT
gujaf-209	59	15	april	april	PROPN
gujaf-209	59	16	,	,	PUNCT
gujaf-209	59	17	2023	2023	NUM
gujaf-209	59	18	vii	vii	PROPN
gujaf-209	59	19	call	call	NOUN
gujaf-209	59	20	for	for	ADP
gujaf-209	59	21	papers	paper	NOUN
gujaf-209	59	22	the	the	DET
gujaf-209	59	23	editorial	editorial	ADJ
gujaf-209	59	24	board	board	NOUN
gujaf-209	59	25	of	of	ADP
gujaf-209	59	26	gusau	gusau	PROPN
gujaf-209	59	27	journal	journal	PROPN
gujaf-209	59	28	of	of	ADP
gujaf-209	59	29	accounting	accounting	NOUN
gujaf-209	59	30	and	and	CCONJ
gujaf-209	59	31	finance	finance	NOUN
gujaf-209	59	32	(	(	PUNCT
gujaf-209	59	33	gujaf	gujaf	NOUN
gujaf-209	59	34	)	)	PUNCT
gujaf-209	59	35	is	be	AUX
gujaf-209	59	36	hereby	hereby	ADV
gujaf-209	59	37	inviting	invite	VERB
gujaf-209	59	38	authors	author	NOUN
gujaf-209	59	39	to	to	PART
gujaf-209	59	40	submit	submit	VERB
gujaf-209	59	41	their	their	PRON
gujaf-209	59	42	unpublished	unpublished	ADJ
gujaf-209	59	43	manuscript	manuscript	NOUN
gujaf-209	59	44	for	for	ADP
gujaf-209	59	45	publication	publication	NOUN
gujaf-209	59	46	.	.	PUNCT
gujaf-209	60	1	the	the	DET
gujaf-209	60	2	journal	journal	NOUN
gujaf-209	60	3	is	be	AUX
gujaf-209	60	4	published	publish	VERB
gujaf-209	60	5	in	in	ADP
gujaf-209	60	6	two	two	NUM
gujaf-209	60	7	issues	issue	NOUN
gujaf-209	60	8	of	of	ADP
gujaf-209	60	9	april	april	PROPN
gujaf-209	60	10	and	and	CCONJ
gujaf-209	60	11	october	october	PROPN
gujaf-209	60	12	annually	annually	ADV
gujaf-209	60	13	.	.	PUNCT
gujaf-209	61	1	gujaf	gujaf	NOUN
gujaf-209	61	2	is	be	AUX
gujaf-209	61	3	a	a	DET
gujaf-209	61	4	double	double	ADJ
gujaf-209	61	5	-	-	PUNCT
gujaf-209	61	6	blind	blind	ADJ
gujaf-209	61	7	peer	peer	NOUN
gujaf-209	61	8	reviewed	review	VERB
gujaf-209	61	9	journal	journal	NOUN
gujaf-209	61	10	published	publish	VERB
gujaf-209	61	11	by	by	ADP
gujaf-209	61	12	the	the	DET
gujaf-209	61	13	department	department	NOUN
gujaf-209	61	14	of	of	ADP
gujaf-209	61	15	accounting	accounting	NOUN
gujaf-209	61	16	and	and	CCONJ
gujaf-209	61	17	finance	finance	NOUN
gujaf-209	61	18	,	,	PUNCT
gujaf-209	61	19	faculty	faculty	NOUN
gujaf-209	61	20	of	of	ADP
gujaf-209	61	21	management	management	NOUN
gujaf-209	61	22	and	and	CCONJ
gujaf-209	61	23	social	social	ADJ
gujaf-209	61	24	sciences	science	NOUN
gujaf-209	61	25	,	,	PUNCT
gujaf-209	61	26	federal	federal	ADJ
gujaf-209	61	27	university	university	NOUN
gujaf-209	61	28	gusau	gusau	NOUN
gujaf-209	61	29	,	,	PUNCT
gujaf-209	61	30	zamfara	zamfara	PROPN
gujaf-209	61	31	state	state	PROPN
gujaf-209	61	32	nigeria	nigeria	PROPN
gujaf-209	61	33	the	the	DET
gujaf-209	61	34	journal	journal	PROPN
gujaf-209	61	35	accepts	accept	VERB
gujaf-209	61	36	papers	paper	NOUN
gujaf-209	61	37	in	in	ADP
gujaf-209	61	38	all	all	DET
gujaf-209	61	39	areas	area	NOUN
gujaf-209	61	40	of	of	ADP
gujaf-209	61	41	accounting	accounting	NOUN
gujaf-209	61	42	and	and	CCONJ
gujaf-209	61	43	finance	finance	NOUN
gujaf-209	61	44	for	for	ADP
gujaf-209	61	45	publication	publication	NOUN
gujaf-209	61	46	which	which	PRON
gujaf-209	61	47	include	include	VERB
gujaf-209	61	48	:	:	PUNCT
gujaf-209	61	49	accounting	accounting	NOUN
gujaf-209	61	50	standards	standard	NOUN
gujaf-209	61	51	,	,	PUNCT
gujaf-209	61	52	accounting	account	VERB
gujaf-209	61	53	information	information	NOUN
gujaf-209	61	54	system	system	NOUN
gujaf-209	61	55	,	,	PUNCT
gujaf-209	61	56	financial	financial	ADJ
gujaf-209	61	57	reporting	reporting	NOUN
gujaf-209	61	58	,	,	PUNCT
gujaf-209	61	59	earnings	earning	NOUN
gujaf-209	61	60	management	management	NOUN
gujaf-209	61	61	,	,	PUNCT
gujaf-209	61	62	,	,	PUNCT
gujaf-209	61	63	auditing	auditing	NOUN
gujaf-209	61	64	and	and	CCONJ
gujaf-209	61	65	investigation	investigation	NOUN
gujaf-209	61	66	,	,	PUNCT
gujaf-209	61	67	auditing	auditing	NOUN
gujaf-209	61	68	and	and	CCONJ
gujaf-209	61	69	standards	standard	NOUN
gujaf-209	61	70	,	,	PUNCT
gujaf-209	61	71	public	public	ADJ
gujaf-209	61	72	sector	sector	NOUN
gujaf-209	61	73	accounting	accounting	NOUN
gujaf-209	61	74	and	and	CCONJ
gujaf-209	61	75	auditing	auditing	NOUN
gujaf-209	61	76	,	,	PUNCT
gujaf-209	61	77	taxation	taxation	NOUN
gujaf-209	61	78	and	and	CCONJ
gujaf-209	61	79	revenue	revenue	NOUN
gujaf-209	61	80	administration	administration	NOUN
gujaf-209	61	81	,	,	PUNCT
gujaf-209	61	82	corporate	corporate	ADJ
gujaf-209	61	83	governance	governance	NOUN
gujaf-209	61	84	issues	issue	NOUN
gujaf-209	61	85	,	,	PUNCT
gujaf-209	61	86	corporate	corporate	ADJ
gujaf-209	61	87	social	social	ADJ
gujaf-209	61	88	responsibility	responsibility	NOUN
gujaf-209	61	89	,	,	PUNCT
gujaf-209	61	90	sustainability	sustainability	NOUN
gujaf-209	61	91	and	and	CCONJ
gujaf-209	61	92	environmental	environmental	ADJ
gujaf-209	61	93	reporting	reporting	NOUN
gujaf-209	61	94	issue	issue	NOUN
gujaf-209	61	95	,	,	PUNCT
gujaf-209	61	96	information	information	NOUN
gujaf-209	61	97	and	and	CCONJ
gujaf-209	61	98	communication	communication	NOUN
gujaf-209	61	99	technology	technology	NOUN
gujaf-209	61	100	issues	issue	NOUN
gujaf-209	61	101	,	,	PUNCT
gujaf-209	61	102	bankruptcy	bankruptcy	NOUN
gujaf-209	61	103	prediction	prediction	NOUN
gujaf-209	61	104	,	,	PUNCT
gujaf-209	61	105	corporate	corporate	ADJ
gujaf-209	61	106	finance	finance	NOUN
gujaf-209	61	107	,	,	PUNCT
gujaf-209	61	108	personal	personal	ADJ
gujaf-209	61	109	finance	finance	NOUN
gujaf-209	61	110	,	,	PUNCT
gujaf-209	61	111	merger	merger	NOUN
gujaf-209	61	112	and	and	CCONJ
gujaf-209	61	113	acquisitions	acquisition	NOUN
gujaf-209	61	114	,	,	PUNCT
gujaf-209	61	115	capital	capital	NOUN
gujaf-209	61	116	structure	structure	NOUN
gujaf-209	61	117	,	,	PUNCT
gujaf-209	61	118	working	work	VERB
gujaf-209	61	119	capital	capital	NOUN
gujaf-209	61	120	management	management	NOUN
gujaf-209	61	121	,	,	PUNCT
gujaf-209	61	122	enterprises	enterprise	NOUN
gujaf-209	61	123	risk	risk	NOUN
gujaf-209	61	124	management	management	NOUN
gujaf-209	61	125	,	,	PUNCT
gujaf-209	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-209	61	127	,	,	PUNCT
gujaf-209	61	128	international	international	ADJ
gujaf-209	61	129	business	business	NOUN
gujaf-209	61	130	accounting	accounting	NOUN
gujaf-209	61	131	and	and	CCONJ
gujaf-209	61	132	finance	finance	NOUN
gujaf-209	61	133	,	,	PUNCT
gujaf-209	61	134	banking	banking	NOUN
gujaf-209	61	135	crises	crisis	NOUN
gujaf-209	61	136	,	,	PUNCT
gujaf-209	61	137	bank	bank	NOUN
gujaf-209	61	138	’s	’s	PART
gujaf-209	61	139	profitability	profitability	NOUN
gujaf-209	61	140	,	,	PUNCT
gujaf-209	61	141	risk	risk	NOUN
gujaf-209	61	142	and	and	CCONJ
gujaf-209	61	143	insurance	insurance	NOUN
gujaf-209	61	144	issue	issue	NOUN
gujaf-209	61	145	,	,	PUNCT
gujaf-209	61	146	islamic	islamic	ADJ
gujaf-209	61	147	finance	finance	NOUN
gujaf-209	61	148	,	,	PUNCT
gujaf-209	61	149	conventional	conventional	ADJ
gujaf-209	61	150	and	and	CCONJ
gujaf-209	61	151	islamic	islamic	ADJ
gujaf-209	61	152	banks	bank	NOUN
gujaf-209	61	153	and	and	CCONJ
gujaf-209	61	154	so	so	ADV
gujaf-209	61	155	forth	forth	ADV
gujaf-209	61	156	.	.	PUNCT
gujaf-209	62	1	guidelines	guideline	NOUN
gujaf-209	62	2	for	for	ADP
gujaf-209	62	3	submission	submission	NOUN
gujaf-209	62	4	and	and	CCONJ
gujaf-209	62	5	manuscript	manuscript	NOUN
gujaf-209	62	6	format	format	VERB
gujaf-209	62	7	the	the	DET
gujaf-209	62	8	submission	submission	NOUN
gujaf-209	62	9	language	language	NOUN
gujaf-209	62	10	is	be	AUX
gujaf-209	62	11	english	english	PROPN
gujaf-209	62	12	and	and	CCONJ
gujaf-209	62	13	must	must	AUX
gujaf-209	62	14	be	be	AUX
gujaf-209	62	15	a	a	DET
gujaf-209	62	16	well	well	ADV
gujaf-209	62	17	-	-	PUNCT
gujaf-209	62	18	researched	research	VERB
gujaf-209	62	19	original	original	ADJ
gujaf-209	62	20	manuscript	manuscript	NOUN
gujaf-209	62	21	that	that	PRON
gujaf-209	62	22	has	have	AUX
gujaf-209	62	23	not	not	PART
gujaf-209	62	24	previously	previously	ADV
gujaf-209	62	25	been	be	AUX
gujaf-209	62	26	submitted	submit	VERB
gujaf-209	62	27	elsewhere	elsewhere	ADV
gujaf-209	62	28	for	for	ADP
gujaf-209	62	29	publication	publication	NOUN
gujaf-209	62	30	.	.	PUNCT
gujaf-209	63	1	the	the	DET
gujaf-209	63	2	paper	paper	NOUN
gujaf-209	63	3	should	should	AUX
gujaf-209	63	4	not	not	PART
gujaf-209	63	5	exceed	exceed	VERB
gujaf-209	63	6	more	more	ADJ
gujaf-209	63	7	than	than	ADP
gujaf-209	63	8	15	15	NUM
gujaf-209	63	9	pages	page	NOUN
gujaf-209	63	10	on	on	ADP
gujaf-209	63	11	a4	a4	NOUN
gujaf-209	63	12	type	type	NOUN
gujaf-209	63	13	paper	paper	NOUN
gujaf-209	63	14	in	in	ADP
gujaf-209	63	15	ms	ms	ADJ
gujaf-209	63	16	-	-	PUNCT
gujaf-209	63	17	word	word	NOUN
gujaf-209	63	18	format	format	NOUN
gujaf-209	63	19	,	,	PUNCT
gujaf-209	63	20	1.5	1.5	NUM
gujaf-209	63	21	-	-	PUNCT
gujaf-209	63	22	line	line	NOUN
gujaf-209	63	23	spacing	spacing	NOUN
gujaf-209	63	24	,	,	PUNCT
gujaf-209	63	25	12	12	NUM
gujaf-209	63	26	font	font	NOUN
gujaf-209	63	27	size	size	NOUN
gujaf-209	63	28	in	in	ADP
gujaf-209	63	29	times	time	NOUN
gujaf-209	63	30	new	new	ADJ
gujaf-209	63	31	roman	roman	NOUN
gujaf-209	63	32	.	.	PUNCT
gujaf-209	64	1	manuscript	manuscript	NOUN
gujaf-209	64	2	should	should	AUX
gujaf-209	64	3	be	be	AUX
gujaf-209	64	4	tested	test	VERB
gujaf-209	64	5	for	for	ADP
gujaf-209	64	6	plagiarism	plagiarism	NOUN
gujaf-209	64	7	before	before	ADP
gujaf-209	64	8	submission	submission	NOUN
gujaf-209	64	9	,	,	PUNCT
gujaf-209	64	10	as	as	SCONJ
gujaf-209	64	11	the	the	DET
gujaf-209	64	12	maximum	maximum	ADJ
gujaf-209	64	13	similarity	similarity	NOUN
gujaf-209	64	14	index	index	NOUN
gujaf-209	64	15	acceptable	acceptable	ADJ
gujaf-209	64	16	by	by	ADP
gujaf-209	64	17	gujaf	gujaf	NOUN
gujaf-209	64	18	is	be	AUX
gujaf-209	64	19	25	25	NUM
gujaf-209	64	20	percent	percent	NOUN
gujaf-209	64	21	.	.	PUNCT
gujaf-209	65	1	furthermore	furthermore	ADV
gujaf-209	65	2	,	,	PUNCT
gujaf-209	65	3	the	the	DET
gujaf-209	65	4	length	length	NOUN
gujaf-209	65	5	of	of	ADP
gujaf-209	65	6	a	a	DET
gujaf-209	65	7	complete	complete	ADJ
gujaf-209	65	8	article	article	NOUN
gujaf-209	65	9	should	should	AUX
gujaf-209	65	10	not	not	PART
gujaf-209	65	11	exceed	exceed	VERB
gujaf-209	65	12	5000	5000	NUM
gujaf-209	65	13	words	word	NOUN
gujaf-209	65	14	including	include	VERB
gujaf-209	65	15	an	an	DET
gujaf-209	65	16	abstract	abstract	NOUN
gujaf-209	65	17	of	of	ADP
gujaf-209	65	18	not	not	PART
gujaf-209	65	19	more	more	ADJ
gujaf-209	65	20	than	than	ADP
gujaf-209	65	21	250	250	NUM
gujaf-209	65	22	words	word	NOUN
gujaf-209	65	23	with	with	ADP
gujaf-209	65	24	a	a	DET
gujaf-209	65	25	minimum	minimum	NOUN
gujaf-209	65	26	of	of	ADP
gujaf-209	65	27	four	four	NUM
gujaf-209	65	28	key	key	ADJ
gujaf-209	65	29	words	word	NOUN
gujaf-209	65	30	immediately	immediately	ADV
gujaf-209	65	31	after	after	ADP
gujaf-209	65	32	the	the	DET
gujaf-209	65	33	abstract	abstract	NOUN
gujaf-209	65	34	.	.	PUNCT
gujaf-209	66	1	all	all	DET
gujaf-209	66	2	references	reference	NOUN
gujaf-209	66	3	including	include	VERB
gujaf-209	66	4	in	in	ADP
gujaf-209	66	5	text	text	NOUN
gujaf-209	66	6	citation	citation	NOUN
gujaf-209	66	7	and	and	CCONJ
gujaf-209	66	8	reference	reference	NOUN
gujaf-209	66	9	list	list	NOUN
gujaf-209	66	10	,	,	PUNCT
gujaf-209	66	11	tables	table	NOUN
gujaf-209	66	12	and	and	CCONJ
gujaf-209	66	13	figures	figure	NOUN
gujaf-209	66	14	should	should	AUX
gujaf-209	66	15	be	be	AUX
gujaf-209	66	16	in	in	ADP
gujaf-209	66	17	line	line	NOUN
gujaf-209	66	18	with	with	ADP
gujaf-209	66	19	apa	apa	PROPN
gujaf-209	66	20	7th	7th	PROPN
gujaf-209	66	21	edition	edition	NOUN
gujaf-209	66	22	publication	publication	NOUN
gujaf-209	66	23	manual	manual	NOUN
gujaf-209	66	24	.	.	PUNCT
gujaf-209	67	1	finally	finally	ADV
gujaf-209	67	2	,	,	PUNCT
gujaf-209	67	3	manuscript	manuscript	NOUN
gujaf-209	67	4	should	should	AUX
gujaf-209	67	5	be	be	AUX
gujaf-209	67	6	send	send	VERB
gujaf-209	67	7	to	to	ADP
gujaf-209	67	8	our	our	PRON
gujaf-209	67	9	email	email	NOUN
gujaf-209	67	10	address	address	NOUN
gujaf-209	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-209	67	12	and	and	CCONJ
gujaf-209	67	13	a	a	DET
gujaf-209	67	14	copy	copy	NOUN
gujaf-209	67	15	to	to	ADP
gujaf-209	67	16	our	our	PRON
gujaf-209	67	17	website	website	NOUN
gujaf-209	67	18	on	on	ADP
gujaf-209	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-209	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-209	67	21	gusau	gusau	ADJ
gujaf-209	67	22	journal	journal	NOUN
gujaf-209	67	23	of	of	ADP
gujaf-209	67	24	accounting	accounting	NOUN
gujaf-209	67	25	and	and	CCONJ
gujaf-209	67	26	finance	finance	NOUN
gujaf-209	67	27	,	,	PUNCT
gujaf-209	67	28	vol	vol	NOUN
gujaf-209	67	29	.	.	PROPN
gujaf-209	67	30	4	4	NUM
gujaf-209	67	31	,	,	PUNCT
gujaf-209	67	32	issue	issue	NOUN
gujaf-209	67	33	1	1	NUM
gujaf-209	67	34	,	,	PUNCT
gujaf-209	67	35	april	april	PROPN
gujaf-209	67	36	,	,	PUNCT
gujaf-209	67	37	2023	2023	NUM
gujaf-209	67	38	viii	viii	ADJ
gujaf-209	67	39	publication	publication	NOUN
gujaf-209	67	40	procedure	procedure	NOUN
gujaf-209	67	41	after	after	ADP
gujaf-209	67	42	receiving	receive	VERB
gujaf-209	67	43	a	a	DET
gujaf-209	67	44	manuscript	manuscript	NOUN
gujaf-209	67	45	that	that	PRON
gujaf-209	67	46	is	be	AUX
gujaf-209	67	47	within	within	ADP
gujaf-209	67	48	the	the	DET
gujaf-209	67	49	similarity	similarity	NOUN
gujaf-209	67	50	index	index	NOUN
gujaf-209	67	51	threshold	threshold	NOUN
gujaf-209	67	52	,	,	PUNCT
gujaf-209	67	53	a	a	DET
gujaf-209	67	54	confirmation	confirmation	NOUN
gujaf-209	67	55	email	email	NOUN
gujaf-209	67	56	will	will	AUX
gujaf-209	67	57	be	be	AUX
gujaf-209	67	58	send	send	VERB
gujaf-209	67	59	together	together	ADV
gujaf-209	67	60	with	with	ADP
gujaf-209	67	61	a	a	DET
gujaf-209	67	62	request	request	NOUN
gujaf-209	67	63	to	to	PART
gujaf-209	67	64	pay	pay	VERB
gujaf-209	67	65	a	a	DET
gujaf-209	67	66	review	review	NOUN
gujaf-209	67	67	proceeding	proceeding	NOUN
gujaf-209	67	68	fee	fee	NOUN
gujaf-209	67	69	.	.	PUNCT
gujaf-209	68	1	at	at	ADP
gujaf-209	68	2	this	this	DET
gujaf-209	68	3	point	point	NOUN
gujaf-209	68	4	,	,	PUNCT
gujaf-209	68	5	the	the	DET
gujaf-209	68	6	editorial	editorial	ADJ
gujaf-209	68	7	board	board	NOUN
gujaf-209	68	8	will	will	AUX
gujaf-209	68	9	take	take	VERB
gujaf-209	68	10	a	a	DET
gujaf-209	68	11	decision	decision	NOUN
gujaf-209	68	12	on	on	ADP
gujaf-209	68	13	accepting	accept	VERB
gujaf-209	68	14	,	,	PUNCT
gujaf-209	68	15	rejecting	reject	VERB
gujaf-209	68	16	or	or	CCONJ
gujaf-209	68	17	making	make	VERB
gujaf-209	68	18	a	a	DET
gujaf-209	68	19	resubmission	resubmission	NOUN
gujaf-209	68	20	of	of	ADP
gujaf-209	68	21	the	the	DET
gujaf-209	68	22	manuscript	manuscript	NOUN
gujaf-209	68	23	based	base	VERB
gujaf-209	68	24	on	on	ADP
gujaf-209	68	25	the	the	DET
gujaf-209	68	26	outcome	outcome	NOUN
gujaf-209	68	27	of	of	ADP
gujaf-209	68	28	the	the	DET
gujaf-209	68	29	double	double	ADJ
gujaf-209	68	30	-	-	PUNCT
gujaf-209	68	31	blind	blind	ADJ
gujaf-209	68	32	peer	peer	NOUN
gujaf-209	68	33	review	review	NOUN
gujaf-209	68	34	.	.	PUNCT
gujaf-209	69	1	those	those	DET
gujaf-209	69	2	authors	author	NOUN
gujaf-209	69	3	whose	whose	DET
gujaf-209	69	4	manuscript	manuscript	NOUN
gujaf-209	69	5	were	be	AUX
gujaf-209	69	6	accepted	accept	VERB
gujaf-209	69	7	for	for	ADP
gujaf-209	69	8	publication	publication	NOUN
gujaf-209	69	9	will	will	AUX
gujaf-209	69	10	be	be	AUX
gujaf-209	69	11	asked	ask	VERB
gujaf-209	69	12	to	to	PART
gujaf-209	69	13	pay	pay	VERB
gujaf-209	69	14	a	a	DET
gujaf-209	69	15	publication	publication	NOUN
gujaf-209	69	16	fee	fee	NOUN
gujaf-209	69	17	,	,	PUNCT
gujaf-209	69	18	after	after	ADP
gujaf-209	69	19	effecting	effect	VERB
gujaf-209	69	20	all	all	DET
gujaf-209	69	21	suggested	suggest	VERB
gujaf-209	69	22	corrections	correction	NOUN
gujaf-209	69	23	and	and	CCONJ
gujaf-209	69	24	changes	change	NOUN
gujaf-209	69	25	made	make	VERB
gujaf-209	69	26	on	on	ADP
gujaf-209	69	27	the	the	DET
gujaf-209	69	28	manuscript	manuscript	NOUN
gujaf-209	69	29	.	.	PUNCT
gujaf-209	70	1	all	all	DET
gujaf-209	70	2	corrected	correct	VERB
gujaf-209	70	3	papers	paper	NOUN
gujaf-209	70	4	returned	return	VERB
gujaf-209	70	5	within	within	ADP
gujaf-209	70	6	the	the	DET
gujaf-209	70	7	specified	specify	VERB
gujaf-209	70	8	time	time	NOUN
gujaf-209	70	9	frame	frame	NOUN
gujaf-209	70	10	will	will	AUX
gujaf-209	70	11	be	be	AUX
gujaf-209	70	12	published	publish	VERB
gujaf-209	70	13	in	in	ADP
gujaf-209	70	14	that	that	DET
gujaf-209	70	15	issue	issue	NOUN
gujaf-209	70	16	.	.	PUNCT
gujaf-209	71	1	payment	payment	NOUN
gujaf-209	71	2	details	detail	NOUN
gujaf-209	71	3	bank	bank	NOUN
gujaf-209	71	4	:	:	PUNCT
gujaf-209	71	5	fcmb	fcmb	PROPN
gujaf-209	71	6	account	account	PROPN
gujaf-209	71	7	number	number	NOUN
gujaf-209	71	8	:	:	PUNCT
gujaf-209	71	9	7278465011	7278465011	NUM
gujaf-209	71	10	account	account	NOUN
gujaf-209	71	11	name	name	NOUN
gujaf-209	71	12	:	:	PUNCT
gujaf-209	71	13	gusau	gusau	PROPN
gujaf-209	71	14	journal	journal	NOUN
gujaf-209	71	15	of	of	ADP
gujaf-209	71	16	accounting	accounting	NOUN
gujaf-209	71	17	and	and	CCONJ
gujaf-209	71	18	finance	finance	NOUN
gujaf-209	71	19	for	for	ADP
gujaf-209	71	20	inquiry	inquiry	NOUN
gujaf-209	71	21	the	the	DET
gujaf-209	71	22	head	head	NOUN
gujaf-209	71	23	,	,	PUNCT
gujaf-209	71	24	department	department	NOUN
gujaf-209	71	25	of	of	ADP
gujaf-209	71	26	accounting	accounting	NOUN
gujaf-209	71	27	and	and	CCONJ
gujaf-209	71	28	finance	finance	NOUN
gujaf-209	71	29	,	,	PUNCT
gujaf-209	71	30	federal	federal	ADJ
gujaf-209	71	31	university	university	NOUN
gujaf-209	71	32	gusau	gusau	PROPN
gujaf-209	71	33	,	,	PUNCT
gujaf-209	71	34	zamfara	zamfara	PROPN
gujaf-209	71	35	state	state	PROPN
gujaf-209	71	36	.	.	PUNCT
gujaf-209	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-209	73	1	+2348069393824	+2348069393824	PRON
gujaf-209	73	2	for	for	ADP
gujaf-209	73	3	more	more	ADJ
gujaf-209	73	4	information	information	NOUN
gujaf-209	73	5	,	,	PUNCT
gujaf-209	73	6	contact	contact	VERB
gujaf-209	73	7	the	the	DET
gujaf-209	73	8	editor	editor	NOUN
gujaf-209	73	9	-	-	PUNCT
gujaf-209	73	10	in	in	ADP
gujaf-209	73	11	-	-	PUNCT
gujaf-209	73	12	chief	chief	NOUN
gujaf-209	73	13	on	on	ADP
gujaf-209	73	14	+2348067766435	+2348067766435	NUM
gujaf-209	73	15	the	the	DET
gujaf-209	73	16	associate	associate	ADJ
gujaf-209	73	17	editor	editor	NOUN
gujaf-209	73	18	on	on	ADP
gujaf-209	73	19	+2348036057525	+2348036057525	NUM
gujaf-209	73	20	or	or	CCONJ
gujaf-209	73	21	visit	visit	VERB
gujaf-209	73	22	our	our	PRON
gujaf-209	73	23	website	website	NOUN
gujaf-209	73	24	on	on	ADP
gujaf-209	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-209	73	26	or	or	CCONJ
gujaf-209	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-209	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-209	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-209	73	30	gusau	gusau	ADJ
gujaf-209	73	31	journal	journal	NOUN
gujaf-209	73	32	of	of	ADP
gujaf-209	73	33	accounting	accounting	NOUN
gujaf-209	73	34	and	and	CCONJ
gujaf-209	73	35	finance	finance	NOUN
gujaf-209	73	36	,	,	PUNCT
gujaf-209	73	37	vol	vol	NOUN
gujaf-209	73	38	.	.	PROPN
gujaf-209	73	39	4	4	NUM
gujaf-209	73	40	,	,	PUNCT
gujaf-209	73	41	issue	issue	NOUN
gujaf-209	73	42	1	1	NUM
gujaf-209	73	43	,	,	PUNCT
gujaf-209	73	44	april	april	PROPN
gujaf-209	73	45	,	,	PUNCT
gujaf-209	73	46	2023	2023	NUM
gujaf-209	73	47	ix	ix	ADP
gujaf-209	73	48	contents	content	NOUN
gujaf-209	73	49	board	board	NOUN
gujaf-209	73	50	characteristics	characteristic	NOUN
gujaf-209	73	51	and	and	CCONJ
gujaf-209	73	52	earnings	earning	NOUN
gujaf-209	73	53	management	management	NOUN
gujaf-209	73	54	of	of	ADP
gujaf-209	73	55	listed	list	VERB
gujaf-209	73	56	consumer	consumer	NOUN
gujaf-209	73	57	goods	good	NOUN
gujaf-209	73	58	firms	firm	NOUN
gujaf-209	73	59	in	in	ADP
gujaf-209	73	60	nigeria	nigeria	PROPN
gujaf-209	73	61	benjamin	benjamin	PROPN
gujaf-209	73	62	gwabin	gwabin	PROPN
gujaf-209	73	63	joseph	joseph	PROPN
gujaf-209	73	64	,	,	PUNCT
gujaf-209	73	65	murtala	murtala	PROPN
gujaf-209	73	66	abdullahi	abdullahi	PROPN
gujaf-209	73	67	phd	phd	PROPN
gujaf-209	73	68	,	,	PUNCT
gujaf-209	73	69	benjamin	benjamin	PROPN
gujaf-209	73	70	kumai	kumai	PROPN
gujaf-209	73	71	gugong	gugong	PROPN
gujaf-209	73	72	phd	phd	PROPN
gujaf-209	73	73	1	1	NUM
gujaf-209	73	74	dividend	dividend	NOUN
gujaf-209	73	75	policy	policy	NOUN
gujaf-209	73	76	and	and	CCONJ
gujaf-209	73	77	value	value	NOUN
gujaf-209	73	78	of	of	ADP
gujaf-209	73	79	listed	list	VERB
gujaf-209	73	80	non	non	ADJ
gujaf-209	73	81	-	-	ADJ
gujaf-209	73	82	financial	financial	ADJ
gujaf-209	73	83	companies	company	NOUN
gujaf-209	73	84	in	in	ADP
gujaf-209	73	85	nigeria	nigeria	PROPN
gujaf-209	73	86	:	:	PUNCT
gujaf-209	73	87	the	the	DET
gujaf-209	73	88	moderating	moderate	VERB
gujaf-209	73	89	effect	effect	NOUN
gujaf-209	73	90	of	of	ADP
gujaf-209	73	91	investment	investment	NOUN
gujaf-209	73	92	opportunity	opportunity	NOUN
gujaf-209	73	93	abubakar	abubakar	PROPN
gujaf-209	73	94	umar	umar	PROPN
gujaf-209	73	95	18	18	NUM
gujaf-209	73	96	trialability	trialability	NOUN
gujaf-209	73	97	and	and	CCONJ
gujaf-209	73	98	observability	observability	NOUN
gujaf-209	73	99	of	of	ADP
gujaf-209	73	100	accrual	accrual	ADJ
gujaf-209	73	101	basis	basis	NOUN
gujaf-209	73	102	international	international	ADJ
gujaf-209	73	103	public	public	ADJ
gujaf-209	73	104	sector	sector	NOUN
gujaf-209	73	105	accounting	accounting	NOUN
gujaf-209	73	106	standards	standard	NOUN
gujaf-209	73	107	implementation	implementation	NOUN
gujaf-209	73	108	in	in	ADP
gujaf-209	73	109	nigeria	nigeria	PROPN
gujaf-209	73	110	aliyu	aliyu	PROPN
gujaf-209	73	111	abdullahi	abdullahi	PROPN
gujaf-209	73	112	ahmed	ahmed	PROPN
gujaf-209	73	113	phd	phd	PROPN
gujaf-209	73	114	,	,	PUNCT
gujaf-209	73	115	zakari	zakari	PROPN
gujaf-209	73	116	usman	usman	PROPN
gujaf-209	73	117	35	35	NUM
gujaf-209	73	118	liquidity	liquidity	NOUN
gujaf-209	73	119	risk	risk	NOUN
gujaf-209	73	120	and	and	CCONJ
gujaf-209	73	121	performance	performance	NOUN
gujaf-209	73	122	of	of	ADP
gujaf-209	73	123	non	non	ADJ
gujaf-209	73	124	-	-	ADJ
gujaf-209	73	125	financial	financial	ADJ
gujaf-209	73	126	firms	firm	NOUN
gujaf-209	73	127	listed	list	VERB
gujaf-209	73	128	on	on	ADP
gujaf-209	73	129	the	the	DET
gujaf-209	73	130	nigerian	nigerian	ADJ
gujaf-209	73	131	stockexchange	stockexchange	NOUN
gujaf-209	73	132	muhammed	muhamme	VERB
gujaf-209	73	133	alhaji	alhaji	PROPN
gujaf-209	73	134	abubakar	abubakar	PROPN
gujaf-209	73	135	,	,	PUNCT
gujaf-209	73	136	nurnaddia	nurnaddia	PROPN
gujaf-209	73	137	binti	binti	PROPN
gujaf-209	73	138	nordin	nordin	PROPN
gujaf-209	73	139	phd	phd	PROPN
gujaf-209	73	140	,	,	PUNCT
gujaf-209	73	141	abubakar	abubakar	PROPN
gujaf-209	73	142	hamisu	hamisu	PROPN
gujaf-209	73	143	umar	umar	PROPN
gujaf-209	73	144	54	54	NUM
gujaf-209	73	145	board	board	NOUN
gujaf-209	73	146	diversity	diversity	NOUN
gujaf-209	73	147	,	,	PUNCT
gujaf-209	73	148	political	political	ADJ
gujaf-209	73	149	connections	connection	NOUN
gujaf-209	73	150	and	and	CCONJ
gujaf-209	73	151	firm	firm	ADJ
gujaf-209	73	152	value	value	NOUN
gujaf-209	73	153	:	:	PUNCT
gujaf-209	73	154	an	an	DET
gujaf-209	73	155	empirical	empirical	ADJ
gujaf-209	73	156	evidence	evidence	NOUN
gujaf-209	73	157	from	from	ADP
gujaf-209	73	158	financial	financial	ADJ
gujaf-209	73	159	firms	firm	NOUN
gujaf-209	73	160	in	in	ADP
gujaf-209	73	161	nigeria	nigeria	PROPN
gujaf-209	73	162	rofiat	rofiat	PROPN
gujaf-209	73	163	oyetunji	oyetunji	PROPN
gujaf-209	73	164	,	,	PUNCT
gujaf-209	73	165	isah	isah	PROPN
gujaf-209	73	166	shittu	shittu	PROPN
gujaf-209	73	167	phd	phd	NOUN
gujaf-209	73	168	,	,	PUNCT
gujaf-209	73	169	ahmed	ahmed	PROPN
gujaf-209	73	170	bello	bello	PROPN
gujaf-209	73	171	phd	phd	PROPN
gujaf-209	73	172	.	.	PROPN
gujaf-209	74	1	75	75	NUM
gujaf-209	74	2	moderating	moderate	VERB
gujaf-209	74	3	effect	effect	NOUN
gujaf-209	74	4	of	of	ADP
gujaf-209	74	5	bank	bank	NOUN
gujaf-209	74	6	size	size	NOUN
gujaf-209	74	7	on	on	ADP
gujaf-209	74	8	the	the	DET
gujaf-209	74	9	relationship	relationship	NOUN
gujaf-209	74	10	between	between	ADP
gujaf-209	74	11	interest	interest	NOUN
gujaf-209	74	12	rate	rate	NOUN
gujaf-209	74	13	,	,	PUNCT
gujaf-209	74	14	liquidity	liquidity	NOUN
gujaf-209	74	15	,	,	PUNCT
gujaf-209	74	16	and	and	CCONJ
gujaf-209	74	17	profitability	profitability	NOUN
gujaf-209	74	18	of	of	ADP
gujaf-209	74	19	commercial	commercial	ADJ
gujaf-209	74	20	banks	bank	NOUN
gujaf-209	74	21	in	in	ADP
gujaf-209	74	22	nigeria	nigeria	PROPN
gujaf-209	74	23	shehu	shehu	PROPN
gujaf-209	74	24	usman	usman	PROPN
gujaf-209	74	25	hassan	hassan	PROPN
gujaf-209	74	26	,	,	PUNCT
gujaf-209	74	27	bello	bello	PROPN
gujaf-209	74	28	sabo	sabo	PROPN
gujaf-209	74	29	(	(	PUNCT
gujaf-209	74	30	ph	ph	PROPN
gujaf-209	74	31	.	.	PROPN
gujaf-209	74	32	d	d	NOUN
gujaf-209	74	33	)	)	PUNCT
gujaf-209	74	34	,	,	PUNCT
gujaf-209	74	35	ismai'l	ismai'l	PROPN
gujaf-209	74	36	idris	idris	PROPN
gujaf-209	74	37	tijjani	tijjani	PROPN
gujaf-209	74	38	(	(	PUNCT
gujaf-209	74	39	ph	ph	PROPN
gujaf-209	74	40	.	.	PROPN
gujaf-209	74	41	d	d	NOUN
gujaf-209	74	42	)	)	PUNCT
gujaf-209	74	43	,	,	PUNCT
gujaf-209	74	44	idris	idris	PROPN
gujaf-209	74	45	ahmed	ahmed	PROPN
gujaf-209	74	46	aliyu	aliyu	PROPN
gujaf-209	74	47	.	.	PUNCT
gujaf-209	75	1	(	(	PUNCT
gujaf-209	75	2	ph	ph	PROPN
gujaf-209	75	3	.	.	NOUN
gujaf-209	75	4	d	d	NOUN
gujaf-209	75	5	)	)	PUNCT
gujaf-209	75	6	96	96	NUM
gujaf-209	75	7	sources	source	NOUN
gujaf-209	75	8	of	of	ADP
gujaf-209	75	9	health	health	NOUN
gujaf-209	75	10	care	care	NOUN
gujaf-209	75	11	financing	financing	NOUN
gujaf-209	75	12	among	among	ADP
gujaf-209	75	13	surgical	surgical	ADJ
gujaf-209	75	14	patients	patient	NOUN
gujaf-209	75	15	seen	see	VERB
gujaf-209	75	16	at	at	ADP
gujaf-209	75	17	the	the	DET
gujaf-209	75	18	dalhatu	dalhatu	PROPN
gujaf-209	75	19	araf	araf	VERB
gujaf-209	75	20	specialist	specialist	ADJ
gujaf-209	75	21	hospital	hospital	NOUN
gujaf-209	75	22	lafia	lafia	NOUN
gujaf-209	75	23	nasarawa	nasarawa	PROPN
gujaf-209	75	24	state	state	PROPN
gujaf-209	75	25	nigeria	nigeria	PROPN
gujaf-209	75	26	ahmed	ahmed	PROPN
gujaf-209	75	27	mohammed	mohammed	PROPN
gujaf-209	75	28	yahaya	yahaya	PROPN
gujaf-209	75	29	,	,	PUNCT
gujaf-209	75	30	babatunde	babatunde	PROPN
gujaf-209	75	31	joseph	joseph	PROPN
gujaf-209	75	32	kolawole	kolawole	PROPN
gujaf-209	75	33	,	,	PUNCT
gujaf-209	75	34	bello	bello	PROPN
gujaf-209	75	35	surajudeen	surajudeen	PROPN
gujaf-209	75	36	oyeleke	oyeleke	PROPN
gujaf-209	75	37	121	121	NUM
gujaf-209	75	38	transparency	transparency	NOUN
gujaf-209	75	39	,	,	PUNCT
gujaf-209	75	40	compliance	compliance	NOUN
gujaf-209	75	41	and	and	CCONJ
gujaf-209	75	42	sustainability	sustainability	NOUN
gujaf-209	75	43	of	of	ADP
gujaf-209	75	44	contributory	contributory	ADJ
gujaf-209	75	45	pension	pension	NOUN
gujaf-209	75	46	scheme	scheme	NOUN
gujaf-209	75	47	in	in	ADP
gujaf-209	75	48	nigeria	nigeria	PROPN
gujaf-209	75	49	olanrewaju	olanrewaju	PROPN
gujaf-209	75	50	atanda	atanda	PROPN
gujaf-209	75	51	aliu	aliu	PROPN
gujaf-209	75	52	(	(	PUNCT
gujaf-209	75	53	ph	ph	PROPN
gujaf-209	75	54	.	.	PROPN
gujaf-209	75	55	d	d	NOUN
gujaf-209	75	56	)	)	PUNCT
gujaf-209	75	57	,	,	PUNCT
gujaf-209	75	58	mohamad	mohamad	PROPN
gujaf-209	75	59	ali	ali	PROPN
gujaf-209	75	60	abdul	abdul	PROPN
gujaf-209	75	61	-	-	PUNCT
gujaf-209	75	62	hamid	hamid	PROPN
gujaf-209	75	63	(	(	PUNCT
gujaf-209	75	64	ph	ph	PROPN
gujaf-209	75	65	.	.	PROPN
gujaf-209	75	66	d	d	NOUN
gujaf-209	75	67	)	)	PUNCT
gujaf-209	75	68	,	,	PUNCT
gujaf-209	75	69	salami	salami	ADJ
gujaf-209	75	70	suleiman	suleiman	NOUN
gujaf-209	75	71	(	(	PUNCT
gujaf-209	75	72	ph	ph	PROPN
gujaf-209	75	73	.	.	PROPN
gujaf-209	75	74	d	d	NOUN
gujaf-209	75	75	)	)	PUNCT
gujaf-209	75	76	,	,	PUNCT
gujaf-209	75	77	salam	salam	PROPN
gujaf-209	75	78	mudathir	mudathir	PROPN
gujaf-209	75	79	olanrewaju	olanrewaju	ADJ
gujaf-209	75	80	135	135	NUM
gujaf-209	75	81	gusau	gusau	ADJ
gujaf-209	75	82	journal	journal	NOUN
gujaf-209	75	83	of	of	ADP
gujaf-209	75	84	accounting	accounting	NOUN
gujaf-209	75	85	and	and	CCONJ
gujaf-209	75	86	finance	finance	NOUN
gujaf-209	75	87	,	,	PUNCT
gujaf-209	75	88	vol	vol	NOUN
gujaf-209	75	89	.	.	PROPN
gujaf-209	75	90	4	4	NUM
gujaf-209	75	91	,	,	PUNCT
gujaf-209	75	92	issue	issue	NOUN
gujaf-209	75	93	1	1	NUM
gujaf-209	75	94	,	,	PUNCT
gujaf-209	75	95	april	april	PROPN
gujaf-209	75	96	,	,	PUNCT
gujaf-209	75	97	2023	2023	NUM
gujaf-209	75	98	x	x	PUNCT
gujaf-209	75	99	examining	examine	VERB
gujaf-209	75	100	the	the	DET
gujaf-209	75	101	impact	impact	NOUN
gujaf-209	75	102	of	of	ADP
gujaf-209	75	103	working	work	VERB
gujaf-209	75	104	capital	capital	NOUN
gujaf-209	75	105	management	management	NOUN
gujaf-209	75	106	on	on	ADP
gujaf-209	75	107	the	the	DET
gujaf-209	75	108	financial	financial	ADJ
gujaf-209	75	109	performance	performance	NOUN
gujaf-209	75	110	of	of	ADP
gujaf-209	75	111	listed	list	VERB
gujaf-209	75	112	industrial	industrial	ADJ
gujaf-209	75	113	goods	good	NOUN
gujaf-209	75	114	entities	entity	NOUN
gujaf-209	75	115	in	in	ADP
gujaf-209	75	116	nigeria	nigeria	PROPN
gujaf-209	75	117	151	151	NUM
gujaf-209	75	118	sani	sani	PROPN
gujaf-209	75	119	abdulrahman	abdulrahman	PROPN
gujaf-209	75	120	bala	bala	PROPN
gujaf-209	75	121	(	(	PUNCT
gujaf-209	75	122	ph	ph	PROPN
gujaf-209	75	123	.	.	PROPN
gujaf-209	75	124	d	d	NOUN
gujaf-209	75	125	)	)	PUNCT
gujaf-209	75	126	,	,	PUNCT
gujaf-209	75	127	jamilu	jamilu	NOUN
gujaf-209	75	128	jibril	jibril	PROPN
gujaf-209	75	129	,	,	PUNCT
gujaf-209	75	130	taophic	taophic	ADJ
gujaf-209	75	131	olarewaju	olarewaju	ADJ
gujaf-209	75	132	bakare	bakare	NOUN
gujaf-209	75	133	corporate	corporate	ADJ
gujaf-209	75	134	governance	governance	NOUN
gujaf-209	75	135	factors	factor	NOUN
gujaf-209	75	136	and	and	CCONJ
gujaf-209	75	137	tax	tax	NOUN
gujaf-209	75	138	avoidance	avoidance	NOUN
gujaf-209	75	139	of	of	ADP
gujaf-209	75	140	listed	list	VERB
gujaf-209	75	141	deposit	deposit	NOUN
gujaf-209	75	142	money	money	NOUN
gujaf-209	75	143	banks	bank	NOUN
gujaf-209	75	144	in	in	ADP
gujaf-209	75	145	nigeria	nigeria	PROPN
gujaf-209	75	146	171	171	NUM
gujaf-209	75	147	sani	sani	PROPN
gujaf-209	75	148	abdulrahman	abdulrahman	PROPN
gujaf-209	75	149	bala	bala	PROPN
gujaf-209	75	150	(	(	PUNCT
gujaf-209	75	151	ph	ph	PROPN
gujaf-209	75	152	.	.	PROPN
gujaf-209	75	153	d	d	NOUN
gujaf-209	75	154	)	)	PUNCT
gujaf-209	75	155	,	,	PUNCT
gujaf-209	75	156	umar	umar	PROPN
gujaf-209	75	157	salim	salim	PROPN
gujaf-209	75	158	ibrahim	ibrahim	PROPN
gujaf-209	75	159	,	,	PUNCT
gujaf-209	75	160	samaila	samaila	PROPN
gujaf-209	75	161	dannana	dannana	PROPN
gujaf-209	75	162	risk	risk	NOUN
gujaf-209	75	163	committee	committee	NOUN
gujaf-209	75	164	demographic	demographic	ADJ
gujaf-209	75	165	traits	trait	NOUN
gujaf-209	75	166	:	:	PUNCT
gujaf-209	75	167	a	a	DET
gujaf-209	75	168	study	study	NOUN
gujaf-209	75	169	of	of	ADP
gujaf-209	75	170	the	the	DET
gujaf-209	75	171	impact	impact	NOUN
gujaf-209	75	172	of	of	ADP
gujaf-209	75	173	expertise	expertise	NOUN
gujaf-209	75	174	on	on	ADP
gujaf-209	75	175	risk	risk	NOUN
gujaf-209	75	176	disclosure	disclosure	NOUN
gujaf-209	75	177	quality	quality	NOUN
gujaf-209	75	178	of	of	ADP
gujaf-209	75	179	listed	list	VERB
gujaf-209	75	180	insurance	insurance	NOUN
gujaf-209	75	181	firms	firm	NOUN
gujaf-209	75	182	in	in	ADP
gujaf-209	75	183	nigeria	nigeria	PROPN
gujaf-209	75	184	wada	wada	PROPN
gujaf-209	75	185	najib	najib	PROPN
gujaf-209	75	186	abbas	abbas	PROPN
gujaf-209	75	187	,	,	PUNCT
gujaf-209	75	188	dandago	dandago	NOUN
gujaf-209	75	189	,	,	PUNCT
gujaf-209	75	190	kabiru	kabiru	PROPN
gujaf-209	75	191	isa	isa	PROPN
gujaf-209	75	192	(	(	PUNCT
gujaf-209	75	193	ph	ph	PROPN
gujaf-209	75	194	.	.	PROPN
gujaf-209	75	195	d	d	NOUN
gujaf-209	75	196	)	)	PUNCT
gujaf-209	75	197	,	,	PUNCT
gujaf-209	75	198	rabiu	rabiu	NOUN
gujaf-209	75	199	,	,	PUNCT
gujaf-209	75	200	naja’atu	naja’atu	PROPN
gujaf-209	75	201	bala	bala	PROPN
gujaf-209	75	202	192	192	NUM
gujaf-209	75	203	moderating	moderate	VERB
gujaf-209	75	204	effect	effect	NOUN
gujaf-209	75	205	of	of	ADP
gujaf-209	75	206	audit	audit	NOUN
gujaf-209	75	207	committee	committee	NOUN
gujaf-209	75	208	on	on	ADP
gujaf-209	75	209	the	the	DET
gujaf-209	75	210	relationship	relationship	NOUN
gujaf-209	75	211	between	between	ADP
gujaf-209	75	212	audit	audit	NOUN
gujaf-209	75	213	quality	quality	NOUN
gujaf-209	75	214	and	and	CCONJ
gujaf-209	75	215	earnings	earning	NOUN
gujaf-209	75	216	management	management	NOUN
gujaf-209	75	217	of	of	ADP
gujaf-209	75	218	listed	list	VERB
gujaf-209	75	219	non	non	ADJ
gujaf-209	75	220	-	-	ADJ
gujaf-209	75	221	financial	financial	ADJ
gujaf-209	75	222	services	service	NOUN
gujaf-209	75	223	firms	firm	NOUN
gujaf-209	75	224	in	in	ADP
gujaf-209	75	225	nigeria	nigeria	PROPN
gujaf-209	75	226	ahmad	ahmad	PROPN
gujaf-209	75	227	muhammad	muhammad	PROPN
gujaf-209	75	228	ahmad	ahmad	PROPN
gujaf-209	75	229	,	,	PUNCT
gujaf-209	75	230	lubabah	lubabah	PROPN
gujaf-209	75	231	mansur	mansur	PROPN
gujaf-209	75	232	kwanbo	kwanbo	PROPN
gujaf-209	75	233	(	(	PUNCT
gujaf-209	75	234	ph.d	ph.d	PROPN
gujaf-209	75	235	.	.	PUNCT
gujaf-209	75	236	)	)	PUNCT
gujaf-209	75	237	,	,	PUNCT
gujaf-209	75	238	shehu	shehu	PROPN
gujaf-209	75	239	usman	usman	PROPN
gujaf-209	75	240	hassan	hassan	PROPN
gujaf-209	75	241	(	(	PUNCT
gujaf-209	75	242	ph.d	ph.d	PROPN
gujaf-209	75	243	.	.	PUNCT
gujaf-209	75	244	)	)	PUNCT
gujaf-209	76	1	musa	musa	PROPN
gujaf-209	76	2	suleiman	suleiman	PROPN
gujaf-209	76	3	umar	umar	PROPN
gujaf-209	76	4	(	(	PUNCT
gujaf-209	76	5	ph.d	ph.d	PROPN
gujaf-209	76	6	.	.	PUNCT
gujaf-209	76	7	)	)	PUNCT
gujaf-209	77	1	216	216	NUM
gujaf-209	77	2	determinants	determinant	NOUN
gujaf-209	77	3	of	of	ADP
gujaf-209	77	4	audit	audit	NOUN
gujaf-209	77	5	opinion	opinion	NOUN
gujaf-209	77	6	of	of	ADP
gujaf-209	77	7	negative	negative	ADJ
gujaf-209	77	8	-	-	PUNCT
gujaf-209	77	9	book	book	NOUN
gujaf-209	77	10	-	-	PUNCT
gujaf-209	77	11	value	value	NOUN
gujaf-209	77	12	firms	firm	NOUN
gujaf-209	77	13	in	in	ADP
gujaf-209	77	14	nigeria	nigeria	PROPN
gujaf-209	77	15	:	:	PUNCT
gujaf-209	77	16	firm	firm	ADJ
gujaf-209	77	17	value	value	NOUN
gujaf-209	77	18	and	and	CCONJ
gujaf-209	77	19	audit	audit	NOUN
gujaf-209	77	20	characteristics	characteristic	NOUN
gujaf-209	77	21	perspective	perspective	NOUN
gujaf-209	77	22	asma’u	asma’u	ADJ
gujaf-209	77	23	mahmood	mahmood	PROPN
gujaf-209	77	24	baffa	baffa	NOUN
gujaf-209	77	25	(	(	PUNCT
gujaf-209	77	26	ph	ph	PROPN
gujaf-209	77	27	.	.	PROPN
gujaf-209	77	28	d	d	NOUN
gujaf-209	77	29	)	)	PUNCT
gujaf-209	77	30	,	,	PUNCT
gujaf-209	77	31	lawal	lawal	PROPN
gujaf-209	77	32	mohammed	mohammed	PROPN
gujaf-209	77	33	(	(	PUNCT
gujaf-209	77	34	ph.d	ph.d	PROPN
gujaf-209	77	35	.	.	PROPN
gujaf-209	77	36	)	)	PUNCT
gujaf-209	77	37	,	,	PUNCT
gujaf-209	77	38	ahmed	ahmed	PROPN
gujaf-209	77	39	bello	bello	PROPN
gujaf-209	77	40	(	(	PUNCT
gujaf-209	77	41	ph.d	ph.d	PROPN
gujaf-209	77	42	.	.	PUNCT
gujaf-209	77	43	)	)	PUNCT
gujaf-209	78	1	umar	umar	PROPN
gujaf-209	78	2	farouk	farouk	PROPN
gujaf-209	78	3	abdulkarim	abdulkarim	VERB
gujaf-209	78	4	237	237	NUM
gujaf-209	78	5	intervention	intervention	NOUN
gujaf-209	78	6	announcements	announcement	NOUN
gujaf-209	78	7	and	and	CCONJ
gujaf-209	78	8	naira	naira	NUM
gujaf-209	78	9	management	management	NOUN
gujaf-209	78	10	:	:	PUNCT
gujaf-209	78	11	evidence	evidence	NOUN
gujaf-209	78	12	from	from	ADP
gujaf-209	78	13	the	the	DET
gujaf-209	78	14	nigerian	nigerian	ADJ
gujaf-209	78	15	foreign	foreign	ADJ
gujaf-209	78	16	exchange	exchange	NOUN
gujaf-209	78	17	market	market	NOUN
gujaf-209	78	18	adedeji	adedeji	VERB
gujaf-209	78	19	daniel	daniel	PROPN
gujaf-209	78	20	gbadebo	gbadebo	PROPN
gujaf-209	78	21	254	254	NUM
gujaf-209	78	22	is	be	AUX
gujaf-209	78	23	there	there	PRON
gujaf-209	78	24	earnings	earning	NOUN
gujaf-209	78	25	discontinuity	discontinuity	NOUN
gujaf-209	78	26	after	after	ADP
gujaf-209	78	27	the	the	DET
gujaf-209	78	28	implementation	implementation	NOUN
gujaf-209	78	29	of	of	ADP
gujaf-209	78	30	ifrs	ifrs	PROPN
gujaf-209	78	31	in	in	ADP
gujaf-209	78	32	nigeria	nigeria	PROPN
gujaf-209	78	33	?	?	PUNCT
gujaf-209	79	1	adedeji	adedeji	PROPN
gujaf-209	79	2	daniel	daniel	PROPN
gujaf-209	79	3	gbadebo	gbadebo	PROPN
gujaf-209	79	4	275	275	NUM
gujaf-209	79	5	gusau	gusau	ADJ
gujaf-209	79	6	journal	journal	NOUN
gujaf-209	79	7	of	of	ADP
gujaf-209	79	8	accounting	accounting	NOUN
gujaf-209	79	9	and	and	CCONJ
gujaf-209	79	10	finance	finance	NOUN
gujaf-209	79	11	,	,	PUNCT
gujaf-209	79	12	vol	vol	NOUN
gujaf-209	79	13	.	.	PROPN
gujaf-209	79	14	4	4	NUM
gujaf-209	79	15	,	,	PUNCT
gujaf-209	79	16	issue	issue	NOUN
gujaf-209	79	17	1	1	NUM
gujaf-209	79	18	,	,	PUNCT
gujaf-209	79	19	april	april	PROPN
gujaf-209	79	20	,	,	PUNCT
gujaf-209	79	21	2023	2023	NUM
gujaf-209	79	22	96	96	NUM
gujaf-209	79	23	moderating	moderate	VERB
gujaf-209	79	24	effect	effect	NOUN
gujaf-209	79	25	of	of	ADP
gujaf-209	79	26	bank	bank	NOUN
gujaf-209	79	27	size	size	NOUN
gujaf-209	79	28	on	on	ADP
gujaf-209	79	29	the	the	DET
gujaf-209	79	30	relationship	relationship	NOUN
gujaf-209	79	31	between	between	ADP
gujaf-209	79	32	interest	interest	NOUN
gujaf-209	79	33	rate	rate	NOUN
gujaf-209	79	34	,	,	PUNCT
gujaf-209	79	35	liquidity	liquidity	NOUN
gujaf-209	79	36	,	,	PUNCT
gujaf-209	79	37	and	and	CCONJ
gujaf-209	79	38	profitability	profitability	NOUN
gujaf-209	79	39	of	of	ADP
gujaf-209	79	40	commercial	commercial	ADJ
gujaf-209	79	41	banks	bank	NOUN
gujaf-209	79	42	in	in	ADP
gujaf-209	79	43	nigeria	nigeria	PROPN
gujaf-209	79	44	shehu	shehu	PROPN
gujaf-209	80	1	usman	usman	PROPN
gujaf-209	80	2	hassan	hassan	PROPN
gujaf-209	80	3	usmanhassan75@gmail.com	usmanhassan75@gmail.com	PROPN
gujaf-209	80	4	,	,	PUNCT
gujaf-209	80	5	department	department	NOUN
gujaf-209	80	6	of	of	ADP
gujaf-209	80	7	business	business	PROPN
gujaf-209	80	8	administration	administration	PROPN
gujaf-209	80	9	,	,	PUNCT
gujaf-209	80	10	abu	abu	PROPN
gujaf-209	80	11	business	business	PROPN
gujaf-209	80	12	school	school	PROPN
gujaf-209	80	13	,	,	PUNCT
gujaf-209	80	14	abu	abu	PROPN
gujaf-209	80	15	,	,	PUNCT
gujaf-209	80	16	zaria	zaria	PROPN
gujaf-209	80	17	bello	bello	PROPN
gujaf-209	80	18	sabo	sabo	PROPN
gujaf-209	80	19	(	(	PUNCT
gujaf-209	80	20	ph	ph	PROPN
gujaf-209	80	21	.	.	PROPN
gujaf-209	80	22	d	d	NOUN
gujaf-209	80	23	)	)	PUNCT
gujaf-209	80	24	sabobello@gmail.com	sabobello@gmail.com	NOUN
gujaf-209	80	25	,	,	PUNCT
gujaf-209	80	26	department	department	NOUN
gujaf-209	80	27	of	of	ADP
gujaf-209	80	28	banking	banking	NOUN
gujaf-209	80	29	and	and	CCONJ
gujaf-209	80	30	finance	finance	NOUN
gujaf-209	80	31	,	,	PUNCT
gujaf-209	80	32	abu	abu	PROPN
gujaf-209	80	33	business	business	PROPN
gujaf-209	80	34	school	school	PROPN
gujaf-209	80	35	,	,	PUNCT
gujaf-209	80	36	abu	abu	PROPN
gujaf-209	80	37	,	,	PUNCT
gujaf-209	80	38	zaria	zaria	PROPN
gujaf-209	80	39	.	.	PUNCT
gujaf-209	81	1	ismai'l	ismai'l	PROPN
gujaf-209	81	2	idris	idris	PROPN
gujaf-209	81	3	tijjani	tijjani	PROPN
gujaf-209	81	4	(	(	PUNCT
gujaf-209	81	5	ph	ph	PROPN
gujaf-209	81	6	.	.	PROPN
gujaf-209	81	7	d	d	NOUN
gujaf-209	81	8	)	)	PUNCT
gujaf-209	81	9	ismaildel@yahoo.com	ismaildel@yahoo.com	PROPN
gujaf-209	81	10	,	,	PUNCT
gujaf-209	81	11	department	department	NOUN
gujaf-209	81	12	of	of	ADP
gujaf-209	81	13	banking	banking	NOUN
gujaf-209	81	14	and	and	CCONJ
gujaf-209	81	15	finance	finance	NOUN
gujaf-209	81	16	,	,	PUNCT
gujaf-209	81	17	abu	abu	PROPN
gujaf-209	81	18	business	business	PROPN
gujaf-209	81	19	school	school	PROPN
gujaf-209	81	20	,	,	PUNCT
gujaf-209	81	21	abu	abu	PROPN
gujaf-209	81	22	zaria	zaria	PROPN
gujaf-209	81	23	.	.	PUNCT
gujaf-209	82	1	idris	idris	PROPN
gujaf-209	82	2	ahmed	ahmed	PROPN
gujaf-209	82	3	aliyu	aliyu	PROPN
gujaf-209	82	4	.	.	PUNCT
gujaf-209	83	1	(	(	PUNCT
gujaf-209	83	2	ph	ph	PROPN
gujaf-209	83	3	.	.	NOUN
gujaf-209	83	4	d	d	NOUN
gujaf-209	83	5	)	)	PUNCT
gujaf-209	83	6	aaidris@abu.edu.ng	aaidris@abu.edu.ng	ADJ
gujaf-209	83	7	,	,	PUNCT
gujaf-209	83	8	department	department	NOUN
gujaf-209	83	9	of	of	ADP
gujaf-209	83	10	actuarial	actuarial	ADJ
gujaf-209	83	11	science	science	NOUN
gujaf-209	83	12	and	and	CCONJ
gujaf-209	83	13	insurance	insurance	NOUN
gujaf-209	83	14	,	,	PUNCT
gujaf-209	83	15	abu	abu	PROPN
gujaf-209	83	16	business	business	PROPN
gujaf-209	83	17	school	school	PROPN
gujaf-209	83	18	,	,	PUNCT
gujaf-209	83	19	abu	abu	PROPN
gujaf-209	83	20	zaria	zaria	PROPN
gujaf-209	83	21	.	.	PUNCT
gujaf-209	84	1	abstract	abstract	VERB
gujaf-209	84	2	the	the	DET
gujaf-209	84	3	recurring	recur	VERB
gujaf-209	84	4	instability	instability	NOUN
gujaf-209	84	5	of	of	ADP
gujaf-209	84	6	commercial	commercial	ADJ
gujaf-209	84	7	banks	bank	NOUN
gujaf-209	84	8	’	'	PUNCT
gujaf-209	84	9	performance	performance	NOUN
gujaf-209	84	10	in	in	ADP
gujaf-209	84	11	nigeria	nigeria	PROPN
gujaf-209	84	12	have	have	AUX
gujaf-209	84	13	triggered	trigger	VERB
gujaf-209	84	14	stakeholders	stakeholder	NOUN
gujaf-209	84	15	to	to	PART
gujaf-209	84	16	deploy	deploy	VERB
gujaf-209	84	17	efforts	effort	NOUN
gujaf-209	84	18	toward	toward	ADP
gujaf-209	84	19	providing	provide	VERB
gujaf-209	84	20	solutions	solution	NOUN
gujaf-209	84	21	where	where	SCONJ
gujaf-209	84	22	the	the	DET
gujaf-209	84	23	desired	desire	VERB
gujaf-209	84	24	result	result	NOUN
gujaf-209	84	25	is	be	AUX
gujaf-209	84	26	yet	yet	ADV
gujaf-209	84	27	to	to	PART
gujaf-209	84	28	be	be	AUX
gujaf-209	84	29	achieved	achieve	VERB
gujaf-209	84	30	.	.	PUNCT
gujaf-209	85	1	consequently	consequently	ADV
gujaf-209	85	2	,	,	PUNCT
gujaf-209	85	3	this	this	DET
gujaf-209	85	4	study	study	NOUN
gujaf-209	85	5	examined	examine	VERB
gujaf-209	85	6	the	the	DET
gujaf-209	85	7	moderating	moderate	VERB
gujaf-209	85	8	effect	effect	NOUN
gujaf-209	85	9	of	of	ADP
gujaf-209	85	10	bank	bank	NOUN
gujaf-209	85	11	size	size	NOUN
gujaf-209	85	12	on	on	ADP
gujaf-209	85	13	the	the	DET
gujaf-209	85	14	relationship	relationship	NOUN
gujaf-209	85	15	between	between	ADP
gujaf-209	85	16	interest	interest	NOUN
gujaf-209	85	17	rate	rate	NOUN
gujaf-209	85	18	,	,	PUNCT
gujaf-209	85	19	liquidity	liquidity	NOUN
gujaf-209	85	20	,	,	PUNCT
gujaf-209	85	21	and	and	CCONJ
gujaf-209	85	22	performance	performance	NOUN
gujaf-209	85	23	of	of	ADP
gujaf-209	85	24	the	the	DET
gujaf-209	85	25	banks	bank	NOUN
gujaf-209	85	26	in	in	ADP
gujaf-209	85	27	nigeria	nigeria	PROPN
gujaf-209	85	28	.	.	PUNCT
gujaf-209	86	1	an	an	DET
gujaf-209	86	2	ex	ex	NOUN
gujaf-209	86	3	-	-	ADJ
gujaf-209	86	4	post	post	ADJ
gujaf-209	86	5	-	-	ADJ
gujaf-209	86	6	facto	facto	ADJ
gujaf-209	86	7	research	research	NOUN
gujaf-209	86	8	design	design	NOUN
gujaf-209	86	9	was	be	AUX
gujaf-209	86	10	adopted	adopt	VERB
gujaf-209	86	11	,	,	PUNCT
gujaf-209	86	12	where	where	SCONJ
gujaf-209	86	13	the	the	DET
gujaf-209	86	14	bank	bank	NOUN
gujaf-209	86	15	-	-	PUNCT
gujaf-209	86	16	specific	specific	ADJ
gujaf-209	86	17	data	datum	NOUN
gujaf-209	86	18	were	be	AUX
gujaf-209	86	19	sourced	source	VERB
gujaf-209	86	20	from	from	ADP
gujaf-209	86	21	the	the	DET
gujaf-209	86	22	published	publish	VERB
gujaf-209	86	23	annual	annual	ADJ
gujaf-209	86	24	financial	financial	ADJ
gujaf-209	86	25	statements	statement	NOUN
gujaf-209	86	26	of	of	ADP
gujaf-209	86	27	12	12	NUM
gujaf-209	86	28	commercial	commercial	ADJ
gujaf-209	86	29	banks	bank	NOUN
gujaf-209	86	30	listed	list	VERB
gujaf-209	86	31	on	on	ADP
gujaf-209	86	32	the	the	DET
gujaf-209	86	33	nigerian	nigerian	ADJ
gujaf-209	86	34	stock	stock	NOUN
gujaf-209	86	35	exchange	exchange	PROPN
gujaf-209	86	36	and	and	CCONJ
gujaf-209	86	37	the	the	DET
gujaf-209	86	38	macroeconomic	macroeconomic	ADJ
gujaf-209	86	39	data	datum	NOUN
gujaf-209	86	40	were	be	AUX
gujaf-209	86	41	extracted	extract	VERB
gujaf-209	86	42	from	from	ADP
gujaf-209	86	43	the	the	DET
gujaf-209	86	44	wdi	wdi	PROPN
gujaf-209	86	45	database	database	NOUN
gujaf-209	86	46	for	for	ADP
gujaf-209	86	47	a	a	DET
gujaf-209	86	48	ten	ten	NUM
gujaf-209	86	49	-	-	PUNCT
gujaf-209	86	50	firm	firm	ADJ
gujaf-209	86	51	-	-	PUNCT
gujaf-209	86	52	year	year	NOUN
gujaf-209	86	53	period	period	NOUN
gujaf-209	86	54	from	from	ADP
gujaf-209	86	55	2011	2011	NUM
gujaf-209	86	56	to	to	ADP
gujaf-209	86	57	2020	2020	NUM
gujaf-209	86	58	.	.	PUNCT
gujaf-209	87	1	the	the	DET
gujaf-209	87	2	analysis	analysis	NOUN
gujaf-209	87	3	was	be	AUX
gujaf-209	87	4	done	do	VERB
gujaf-209	87	5	using	use	VERB
gujaf-209	87	6	the	the	DET
gujaf-209	87	7	panel	panel	NOUN
gujaf-209	87	8	regression	regression	NOUN
gujaf-209	87	9	technique	technique	NOUN
gujaf-209	87	10	with	with	ADP
gujaf-209	87	11	the	the	DET
gujaf-209	87	12	support	support	NOUN
gujaf-209	87	13	of	of	ADP
gujaf-209	87	14	stata	stata	PROPN
gujaf-209	87	15	software	software	PROPN
gujaf-209	87	16	version	version	PROPN
gujaf-209	87	17	14.2	14.2	NUM
gujaf-209	87	18	.	.	PUNCT
gujaf-209	88	1	findings	finding	NOUN
gujaf-209	88	2	on	on	ADP
gujaf-209	88	3	the	the	DET
gujaf-209	88	4	direct	direct	ADJ
gujaf-209	88	5	effects	effect	NOUN
gujaf-209	88	6	showed	show	VERB
gujaf-209	88	7	a	a	DET
gujaf-209	88	8	significant	significant	ADJ
gujaf-209	88	9	and	and	CCONJ
gujaf-209	88	10	negative	negative	ADJ
gujaf-209	88	11	relationship	relationship	NOUN
gujaf-209	88	12	between	between	ADP
gujaf-209	88	13	deposit	deposit	NOUN
gujaf-209	88	14	rate	rate	NOUN
gujaf-209	88	15	and	and	CCONJ
gujaf-209	88	16	performance	performance	NOUN
gujaf-209	88	17	,	,	PUNCT
gujaf-209	88	18	and	and	CCONJ
gujaf-209	88	19	both	both	CCONJ
gujaf-209	88	20	the	the	DET
gujaf-209	88	21	lending	lending	NOUN
gujaf-209	88	22	rate	rate	NOUN
gujaf-209	88	23	and	and	CCONJ
gujaf-209	88	24	loan	loan	NOUN
gujaf-209	88	25	-	-	PUNCT
gujaf-209	88	26	to	to	ADP
gujaf-209	88	27	-	-	PUNCT
gujaf-209	88	28	deposit	deposit	NOUN
gujaf-209	88	29	ratio	ratio	NOUN
gujaf-209	88	30	have	have	VERB
gujaf-209	88	31	positive	positive	ADJ
gujaf-209	88	32	and	and	CCONJ
gujaf-209	88	33	significant	significant	ADJ
gujaf-209	88	34	relationships	relationship	NOUN
gujaf-209	88	35	with	with	ADP
gujaf-209	88	36	performance	performance	NOUN
gujaf-209	88	37	.	.	PUNCT
gujaf-209	89	1	meanwhile	meanwhile	ADV
gujaf-209	89	2	,	,	PUNCT
gujaf-209	89	3	the	the	DET
gujaf-209	89	4	intervention	intervention	NOUN
gujaf-209	89	5	effects	effect	NOUN
gujaf-209	89	6	showed	show	VERB
gujaf-209	89	7	that	that	SCONJ
gujaf-209	89	8	the	the	DET
gujaf-209	89	9	bank	bank	NOUN
gujaf-209	89	10	size	size	NOUN
gujaf-209	89	11	has	have	AUX
gujaf-209	89	12	positively	positively	ADV
gujaf-209	89	13	moderated	moderate	VERB
gujaf-209	89	14	the	the	DET
gujaf-209	89	15	relationship	relationship	NOUN
gujaf-209	89	16	between	between	ADP
gujaf-209	89	17	deposit	deposit	NOUN
gujaf-209	89	18	rate	rate	NOUN
gujaf-209	89	19	and	and	CCONJ
gujaf-209	89	20	performance	performance	NOUN
gujaf-209	89	21	;	;	PUNCT
gujaf-209	89	22	whereas	whereas	SCONJ
gujaf-209	89	23	bank	bank	NOUN
gujaf-209	89	24	size	size	NOUN
gujaf-209	89	25	has	have	AUX
gujaf-209	89	26	negatively	negatively	ADV
gujaf-209	89	27	moderated	moderate	VERB
gujaf-209	89	28	the	the	DET
gujaf-209	89	29	relationship	relationship	NOUN
gujaf-209	89	30	between	between	ADP
gujaf-209	89	31	loan	loan	NOUN
gujaf-209	89	32	-	-	PUNCT
gujaf-209	89	33	to	to	ADP
gujaf-209	89	34	-	-	PUNCT
gujaf-209	89	35	deposit	deposit	NOUN
gujaf-209	89	36	ratio	ratio	NOUN
gujaf-209	89	37	and	and	CCONJ
gujaf-209	89	38	performance	performance	NOUN
gujaf-209	89	39	.	.	PUNCT
gujaf-209	90	1	therefore	therefore	ADV
gujaf-209	90	2	,	,	PUNCT
gujaf-209	90	3	the	the	DET
gujaf-209	90	4	study	study	NOUN
gujaf-209	90	5	recommended	recommend	VERB
gujaf-209	90	6	that	that	SCONJ
gujaf-209	90	7	banks	bank	NOUN
gujaf-209	90	8	should	should	AUX
gujaf-209	90	9	grow	grow	VERB
gujaf-209	90	10	their	their	PRON
gujaf-209	90	11	assets	asset	NOUN
gujaf-209	90	12	to	to	PART
gujaf-209	90	13	enable	enable	VERB
gujaf-209	90	14	them	they	PRON
gujaf-209	90	15	to	to	PART
gujaf-209	90	16	achieve	achieve	VERB
gujaf-209	90	17	economies	economy	NOUN
gujaf-209	90	18	of	of	ADP
gujaf-209	90	19	scale	scale	NOUN
gujaf-209	90	20	and	and	CCONJ
gujaf-209	90	21	cost	cost	NOUN
gujaf-209	90	22	efficiency	efficiency	NOUN
gujaf-209	90	23	.	.	PUNCT
gujaf-209	91	1	key	key	ADJ
gujaf-209	91	2	words	word	NOUN
gujaf-209	91	3	:	:	PUNCT
gujaf-209	91	4	bank	bank	NOUN
gujaf-209	91	5	size	size	NOUN
gujaf-209	91	6	;	;	PUNCT
gujaf-209	91	7	deposit	deposit	NOUN
gujaf-209	91	8	rate	rate	NOUN
gujaf-209	91	9	;	;	PUNCT
gujaf-209	91	10	lending	lending	NOUN
gujaf-209	91	11	rate	rate	NOUN
gujaf-209	91	12	;	;	PUNCT
gujaf-209	91	13	loan	loan	NOUN
gujaf-209	91	14	-	-	PUNCT
gujaf-209	91	15	to	to	ADP
gujaf-209	91	16	-	-	PUNCT
gujaf-209	91	17	deposit	deposit	NOUN
gujaf-209	91	18	ratio	ratio	NOUN
gujaf-209	91	19	;	;	PUNCT
gujaf-209	91	20	return	return	VERB
gujaf-209	91	21	on	on	ADP
gujaf-209	91	22	equity	equity	NOUN
gujaf-209	91	23	.	.	PUNCT
gujaf-209	92	1	https://doi.org/10.57233/gujaf.v4i1.202	https://doi.org/10.57233/gujaf.v4i1.202	PROPN
gujaf-209	92	2	mailto:usmanhassan75@gmail.com	mailto:usmanhassan75@gmail.com	PROPN
gujaf-209	92	3	mailto:sabobello@gmail.com	mailto:sabobello@gmail.com	X
gujaf-209	92	4	mailto:ismaildel@yahoo.com	mailto:ismaildel@yahoo.com	PROPN
gujaf-209	92	5	mailto:aaidris@abu.edu.ng	mailto:aaidris@abu.edu.ng	X
gujaf-209	92	6	gusau	gusau	ADJ
gujaf-209	92	7	journal	journal	NOUN
gujaf-209	92	8	of	of	ADP
gujaf-209	92	9	accounting	accounting	NOUN
gujaf-209	92	10	and	and	CCONJ
gujaf-209	92	11	finance	finance	NOUN
gujaf-209	92	12	,	,	PUNCT
gujaf-209	92	13	vol	vol	NOUN
gujaf-209	92	14	.	.	PROPN
gujaf-209	92	15	4	4	NUM
gujaf-209	92	16	,	,	PUNCT
gujaf-209	92	17	issue	issue	NOUN
gujaf-209	92	18	1	1	NUM
gujaf-209	92	19	,	,	PUNCT
gujaf-209	92	20	april	april	PROPN
gujaf-209	92	21	,	,	PUNCT
gujaf-209	92	22	2023	2023	NUM
gujaf-209	92	23	97	97	NUM
gujaf-209	92	24	1	1	NUM
gujaf-209	92	25	.	.	PUNCT
gujaf-209	93	1	introduction	introduction	NOUN
gujaf-209	93	2	the	the	DET
gujaf-209	93	3	financial	financial	ADJ
gujaf-209	93	4	intermediation	intermediation	NOUN
gujaf-209	93	5	function	function	NOUN
gujaf-209	93	6	performed	perform	VERB
gujaf-209	93	7	by	by	ADP
gujaf-209	93	8	commercial	commercial	ADJ
gujaf-209	93	9	banks	bank	NOUN
gujaf-209	93	10	is	be	AUX
gujaf-209	93	11	very	very	ADV
gujaf-209	93	12	important	important	ADJ
gujaf-209	93	13	to	to	ADP
gujaf-209	93	14	the	the	DET
gujaf-209	93	15	viability	viability	NOUN
gujaf-209	93	16	of	of	ADP
gujaf-209	93	17	every	every	DET
gujaf-209	93	18	nation	nation	NOUN
gujaf-209	93	19	’s	’s	PART
gujaf-209	93	20	socioeconomic	socioeconomic	ADJ
gujaf-209	93	21	well	well	ADV
gujaf-209	93	22	-	-	PUNCT
gujaf-209	93	23	being	being	NOUN
gujaf-209	93	24	because	because	SCONJ
gujaf-209	93	25	it	it	PRON
gujaf-209	93	26	facilitates	facilitate	VERB
gujaf-209	93	27	the	the	DET
gujaf-209	93	28	transfer	transfer	NOUN
gujaf-209	93	29	of	of	ADP
gujaf-209	93	30	funds	fund	NOUN
gujaf-209	93	31	from	from	ADP
gujaf-209	93	32	the	the	DET
gujaf-209	93	33	surplus	surplus	ADJ
gujaf-209	93	34	sector	sector	NOUN
gujaf-209	93	35	to	to	ADP
gujaf-209	93	36	the	the	DET
gujaf-209	93	37	deficit	deficit	NOUN
gujaf-209	93	38	sector	sector	NOUN
gujaf-209	93	39	of	of	ADP
gujaf-209	93	40	the	the	DET
gujaf-209	93	41	economy	economy	NOUN
gujaf-209	93	42	for	for	ADP
gujaf-209	93	43	reasons	reason	NOUN
gujaf-209	93	44	of	of	ADP
gujaf-209	93	45	investment	investment	NOUN
gujaf-209	93	46	and	and	CCONJ
gujaf-209	93	47	consumption	consumption	NOUN
gujaf-209	93	48	(	(	PUNCT
gujaf-209	93	49	muriithi	muriithi	PROPN
gujaf-209	93	50	,	,	PUNCT
gujaf-209	93	51	nasieku	nasieku	PROPN
gujaf-209	93	52	,	,	PUNCT
gujaf-209	93	53	&	&	CCONJ
gujaf-209	93	54	memba	memba	NOUN
gujaf-209	93	55	,	,	PUNCT
gujaf-209	93	56	2022	2022	NUM
gujaf-209	93	57	;	;	PUNCT
gujaf-209	93	58	mia	mia	NOUN
gujaf-209	93	59	,	,	PUNCT
gujaf-209	93	60	2022	2022	NUM
gujaf-209	93	61	)	)	PUNCT
gujaf-209	93	62	.	.	PUNCT
gujaf-209	94	1	this	this	DET
gujaf-209	94	2	vital	vital	ADJ
gujaf-209	94	3	function	function	NOUN
gujaf-209	94	4	of	of	ADP
gujaf-209	94	5	commercial	commercial	ADJ
gujaf-209	94	6	banks	bank	NOUN
gujaf-209	94	7	necessitates	necessitate	VERB
gujaf-209	94	8	the	the	DET
gujaf-209	94	9	need	need	NOUN
gujaf-209	94	10	for	for	ADP
gujaf-209	94	11	relevant	relevant	ADJ
gujaf-209	94	12	stakeholders	stakeholder	NOUN
gujaf-209	94	13	to	to	PART
gujaf-209	94	14	take	take	VERB
gujaf-209	94	15	all	all	DET
gujaf-209	94	16	the	the	DET
gujaf-209	94	17	necessary	necessary	ADJ
gujaf-209	94	18	measures	measure	NOUN
gujaf-209	94	19	of	of	ADP
gujaf-209	94	20	ensuring	ensure	VERB
gujaf-209	94	21	their	their	PRON
gujaf-209	94	22	sound	sound	ADJ
gujaf-209	94	23	performance	performance	NOUN
gujaf-209	94	24	(	(	PUNCT
gujaf-209	94	25	chen	chen	PROPN
gujaf-209	94	26	,	,	PUNCT
gujaf-209	94	27	2022	2022	NUM
gujaf-209	94	28	;	;	PUNCT
gujaf-209	94	29	mohammad	mohammad	NOUN
gujaf-209	94	30	,	,	PUNCT
gujaf-209	94	31	2022	2022	NUM
gujaf-209	94	32	)	)	PUNCT
gujaf-209	94	33	,	,	PUNCT
gujaf-209	94	34	as	as	SCONJ
gujaf-209	94	35	the	the	DET
gujaf-209	94	36	poor	poor	ADJ
gujaf-209	94	37	performance	performance	NOUN
gujaf-209	94	38	of	of	ADP
gujaf-209	94	39	banks	bank	NOUN
gujaf-209	94	40	leads	lead	VERB
gujaf-209	94	41	to	to	ADP
gujaf-209	94	42	a	a	DET
gujaf-209	94	43	paucity	paucity	NOUN
gujaf-209	94	44	of	of	ADP
gujaf-209	94	45	funds	fund	NOUN
gujaf-209	94	46	in	in	ADP
gujaf-209	94	47	the	the	DET
gujaf-209	94	48	money	money	NOUN
gujaf-209	94	49	market	market	NOUN
gujaf-209	94	50	,	,	PUNCT
gujaf-209	94	51	deteriorating	deteriorate	VERB
gujaf-209	94	52	living	living	NOUN
gujaf-209	94	53	standards	standard	NOUN
gujaf-209	94	54	,	,	PUNCT
gujaf-209	94	55	declining	decline	VERB
gujaf-209	94	56	gross	gross	ADJ
gujaf-209	94	57	domestic	domestic	ADJ
gujaf-209	94	58	product	product	NOUN
gujaf-209	94	59	(	(	PUNCT
gujaf-209	94	60	gdp	gdp	NOUN
gujaf-209	94	61	)	)	PUNCT
gujaf-209	94	62	;	;	PUNCT
gujaf-209	94	63	employee	employee	NOUN
gujaf-209	94	64	disengagement	disengagement	NOUN
gujaf-209	94	65	in	in	ADP
gujaf-209	94	66	workplaces	workplace	NOUN
gujaf-209	94	67	,	,	PUNCT
gujaf-209	94	68	and	and	CCONJ
gujaf-209	94	69	failure	failure	NOUN
gujaf-209	94	70	of	of	ADP
gujaf-209	94	71	the	the	DET
gujaf-209	94	72	banking	banking	NOUN
gujaf-209	94	73	sector	sector	NOUN
gujaf-209	94	74	that	that	PRON
gujaf-209	94	75	could	could	AUX
gujaf-209	94	76	result	result	VERB
gujaf-209	94	77	in	in	ADP
gujaf-209	94	78	runs	run	NOUN
gujaf-209	94	79	to	to	ADP
gujaf-209	94	80	the	the	DET
gujaf-209	94	81	financial	financial	ADJ
gujaf-209	94	82	system	system	NOUN
gujaf-209	94	83	(	(	PUNCT
gujaf-209	94	84	tian	tian	ADJ
gujaf-209	94	85	,	,	PUNCT
gujaf-209	94	86	2023	2023	NUM
gujaf-209	94	87	;	;	PUNCT
gujaf-209	94	88	islam	islam	PROPN
gujaf-209	94	89	,	,	PUNCT
gujaf-209	94	90	2023	2023	NUM
gujaf-209	94	91	;	;	PUNCT
gujaf-209	94	92	miah	miah	PROPN
gujaf-209	94	93	,	,	PUNCT
gujaf-209	94	94	uddin	uddin	PROPN
gujaf-209	94	95	,	,	PUNCT
gujaf-209	94	96	&	&	CCONJ
gujaf-209	94	97	ahmed	ahmed	PROPN
gujaf-209	94	98	,	,	PUNCT
gujaf-209	94	99	2019	2019	NUM
gujaf-209	94	100	)	)	PUNCT
gujaf-209	94	101	.	.	PUNCT
gujaf-209	95	1	some	some	DET
gujaf-209	95	2	countries	country	NOUN
gujaf-209	95	3	across	across	ADP
gujaf-209	95	4	the	the	DET
gujaf-209	95	5	globe	globe	NOUN
gujaf-209	95	6	have	have	AUX
gujaf-209	95	7	recorded	record	VERB
gujaf-209	95	8	poor	poor	ADJ
gujaf-209	95	9	performance	performance	NOUN
gujaf-209	95	10	of	of	ADP
gujaf-209	95	11	commercial	commercial	ADJ
gujaf-209	95	12	banks	bank	NOUN
gujaf-209	95	13	that	that	PRON
gujaf-209	95	14	led	lead	VERB
gujaf-209	95	15	to	to	ADP
gujaf-209	95	16	problems	problem	NOUN
gujaf-209	95	17	in	in	ADP
gujaf-209	95	18	their	their	PRON
gujaf-209	95	19	financial	financial	ADJ
gujaf-209	95	20	systems	system	NOUN
gujaf-209	95	21	between	between	ADP
gujaf-209	95	22	2005	2005	NUM
gujaf-209	95	23	and	and	CCONJ
gujaf-209	95	24	2018	2018	NUM
gujaf-209	95	25	.	.	PUNCT
gujaf-209	96	1	these	these	PRON
gujaf-209	96	2	include	include	VERB
gujaf-209	96	3	the	the	DET
gujaf-209	96	4	united	united	PROPN
gujaf-209	96	5	states	states	PROPN
gujaf-209	96	6	of	of	ADP
gujaf-209	96	7	america	america	PROPN
gujaf-209	96	8	,	,	PUNCT
gujaf-209	96	9	germany	germany	PROPN
gujaf-209	96	10	,	,	PUNCT
gujaf-209	96	11	france	france	PROPN
gujaf-209	96	12	,	,	PUNCT
gujaf-209	96	13	united	united	ADJ
gujaf-209	96	14	kingdom	kingdom	PROPN
gujaf-209	96	15	,	,	PUNCT
gujaf-209	96	16	china	china	PROPN
gujaf-209	96	17	,	,	PUNCT
gujaf-209	96	18	and	and	CCONJ
gujaf-209	96	19	south	south	PROPN
gujaf-209	96	20	africa	africa	PROPN
gujaf-209	96	21	,	,	PUNCT
gujaf-209	96	22	among	among	ADP
gujaf-209	96	23	others	other	NOUN
gujaf-209	96	24	(	(	PUNCT
gujaf-209	96	25	lee	lee	PROPN
gujaf-209	96	26	,	,	PUNCT
gujaf-209	96	27	wang	wang	PROPN
gujaf-209	96	28	,	,	PUNCT
gujaf-209	96	29	thinh	thinh	PROPN
gujaf-209	96	30	,	,	PUNCT
gujaf-209	96	31	&	&	CCONJ
gujaf-209	96	32	xu	xu	PROPN
gujaf-209	96	33	,	,	PUNCT
gujaf-209	96	34	2022	2022	NUM
gujaf-209	96	35	;	;	PUNCT
gujaf-209	96	36	kozak	kozak	PROPN
gujaf-209	96	37	&	&	CCONJ
gujaf-209	96	38	wierzbowska	wierzbowska	PROPN
gujaf-209	96	39	,	,	PUNCT
gujaf-209	96	40	2022	2022	NUM
gujaf-209	96	41	;	;	PUNCT
gujaf-209	96	42	kanga	kanga	PROPN
gujaf-209	96	43	,	,	PUNCT
gujaf-209	96	44	murinde	murinde	NOUN
gujaf-209	96	45	,	,	PUNCT
gujaf-209	96	46	&	&	CCONJ
gujaf-209	96	47	soumaré	soumaré	PROPN
gujaf-209	96	48	,	,	PUNCT
gujaf-209	96	49	2021	2021	NUM
gujaf-209	96	50	)	)	PUNCT
gujaf-209	96	51	.	.	PUNCT
gujaf-209	97	1	regulatory	regulatory	ADJ
gujaf-209	97	2	authorities	authority	NOUN
gujaf-209	97	3	in	in	ADP
gujaf-209	97	4	those	those	DET
gujaf-209	97	5	countries	country	NOUN
gujaf-209	97	6	have	have	AUX
gujaf-209	97	7	rolled	roll	VERB
gujaf-209	97	8	out	out	ADP
gujaf-209	97	9	several	several	ADJ
gujaf-209	97	10	strategies	strategy	NOUN
gujaf-209	97	11	to	to	PART
gujaf-209	97	12	make	make	VERB
gujaf-209	97	13	their	their	PRON
gujaf-209	97	14	banking	banking	NOUN
gujaf-209	97	15	sectors	sector	NOUN
gujaf-209	97	16	more	more	ADV
gujaf-209	97	17	resilient	resilient	ADJ
gujaf-209	97	18	to	to	ADP
gujaf-209	97	19	the	the	DET
gujaf-209	97	20	prevailing	prevail	VERB
gujaf-209	97	21	circumstances	circumstance	NOUN
gujaf-209	97	22	.	.	PUNCT
gujaf-209	98	1	a	a	DET
gujaf-209	98	2	case	case	NOUN
gujaf-209	98	3	in	in	ADP
gujaf-209	98	4	point	point	NOUN
gujaf-209	98	5	was	be	AUX
gujaf-209	98	6	the	the	DET
gujaf-209	98	7	efforts	effort	NOUN
gujaf-209	98	8	of	of	ADP
gujaf-209	98	9	the	the	DET
gujaf-209	98	10	united	united	PROPN
gujaf-209	98	11	states	states	PROPN
gujaf-209	98	12	federal	federal	PROPN
gujaf-209	98	13	reserve	reserve	PROPN
gujaf-209	98	14	bank	bank	PROPN
gujaf-209	98	15	of	of	ADP
gujaf-209	98	16	conducting	conduct	VERB
gujaf-209	98	17	annual	annual	ADJ
gujaf-209	98	18	stress	stress	NOUN
gujaf-209	98	19	tests	test	NOUN
gujaf-209	98	20	on	on	ADP
gujaf-209	98	21	banks	bank	NOUN
gujaf-209	98	22	that	that	PRON
gujaf-209	98	23	have	have	VERB
gujaf-209	98	24	assets	asset	NOUN
gujaf-209	98	25	in	in	ADP
gujaf-209	98	26	excess	excess	NOUN
gujaf-209	98	27	of	of	ADP
gujaf-209	98	28	$	$	SYM
gujaf-209	98	29	100	100	NUM
gujaf-209	98	30	million	million	NUM
gujaf-209	98	31	(	(	PUNCT
gujaf-209	98	32	mccord	mccord	PROPN
gujaf-209	98	33	&	&	CCONJ
gujaf-209	98	34	prescott	prescott	PROPN
gujaf-209	98	35	,	,	PUNCT
gujaf-209	98	36	2014	2014	NUM
gujaf-209	98	37	)	)	PUNCT
gujaf-209	98	38	,	,	PUNCT
gujaf-209	98	39	and	and	CCONJ
gujaf-209	98	40	spent	spend	VERB
gujaf-209	98	41	$	$	SYM
gujaf-209	98	42	9.7	9.7	NUM
gujaf-209	98	43	trillion	trillion	NUM
gujaf-209	98	44	on	on	ADP
gujaf-209	98	45	bailouts	bailout	NOUN
gujaf-209	98	46	on	on	ADP
gujaf-209	98	47	ailing	ail	VERB
gujaf-209	98	48	banks	bank	NOUN
gujaf-209	98	49	in	in	ADP
gujaf-209	98	50	october	october	PROPN
gujaf-209	98	51	2009	2009	NUM
gujaf-209	98	52	(	(	PUNCT
gujaf-209	98	53	wong	wong	PROPN
gujaf-209	98	54	,	,	PUNCT
gujaf-209	98	55	2009	2009	NUM
gujaf-209	98	56	)	)	PUNCT
gujaf-209	98	57	.	.	PUNCT
gujaf-209	99	1	the	the	DET
gujaf-209	99	2	united	united	PROPN
gujaf-209	99	3	kingdom	kingdom	PROPN
gujaf-209	99	4	and	and	CCONJ
gujaf-209	99	5	other	other	ADJ
gujaf-209	99	6	european	european	ADJ
gujaf-209	99	7	countries	country	NOUN
gujaf-209	99	8	also	also	ADV
gujaf-209	99	9	spent	spend	VERB
gujaf-209	99	10	about	about	ADP
gujaf-209	99	11	$	$	SYM
gujaf-209	99	12	2	2	NUM
gujaf-209	99	13	trillion	trillion	NUM
gujaf-209	99	14	on	on	ADP
gujaf-209	99	15	bailouts	bailout	NOUN
gujaf-209	99	16	(	(	PUNCT
gujaf-209	99	17	mizen	mizen	NOUN
gujaf-209	99	18	,	,	PUNCT
gujaf-209	99	19	2008	2008	NUM
gujaf-209	99	20	)	)	PUNCT
gujaf-209	99	21	.	.	PUNCT
gujaf-209	100	1	furthermore	furthermore	ADV
gujaf-209	100	2	,	,	PUNCT
gujaf-209	100	3	the	the	DET
gujaf-209	100	4	government	government	NOUN
gujaf-209	100	5	of	of	ADP
gujaf-209	100	6	iceland	iceland	PROPN
gujaf-209	100	7	had	have	VERB
gujaf-209	100	8	to	to	PART
gujaf-209	100	9	take	take	VERB
gujaf-209	100	10	loans	loan	NOUN
gujaf-209	100	11	from	from	ADP
gujaf-209	100	12	the	the	DET
gujaf-209	100	13	international	international	ADJ
gujaf-209	100	14	monetary	monetary	ADJ
gujaf-209	100	15	fund	fund	NOUN
gujaf-209	100	16	(	(	PUNCT
gujaf-209	100	17	imf	imf	PROPN
gujaf-209	100	18	)	)	PUNCT
gujaf-209	100	19	and	and	CCONJ
gujaf-209	100	20	other	other	ADJ
gujaf-209	100	21	neighbours	neighbour	NOUN
gujaf-209	100	22	to	to	PART
gujaf-209	100	23	save	save	VERB
gujaf-209	100	24	its	its	PRON
gujaf-209	100	25	economy	economy	NOUN
gujaf-209	100	26	(	(	PUNCT
gujaf-209	100	27	thorhallsson	thorhallsson	NOUN
gujaf-209	100	28	&	&	CCONJ
gujaf-209	100	29	kirby	kirby	PROPN
gujaf-209	100	30	,	,	PUNCT
gujaf-209	100	31	2012	2012	NUM
gujaf-209	100	32	)	)	PUNCT
gujaf-209	100	33	.	.	PUNCT
gujaf-209	101	1	in	in	ADP
gujaf-209	101	2	the	the	DET
gujaf-209	101	3	same	same	ADJ
gujaf-209	101	4	vein	vein	NOUN
gujaf-209	101	5	,	,	PUNCT
gujaf-209	101	6	the	the	DET
gujaf-209	101	7	nigerian	nigerian	ADJ
gujaf-209	101	8	banking	banking	NOUN
gujaf-209	101	9	consolidation	consolidation	NOUN
gujaf-209	101	10	of	of	ADP
gujaf-209	101	11	2005	2005	NUM
gujaf-209	101	12	and	and	CCONJ
gujaf-209	101	13	the	the	DET
gujaf-209	101	14	takeover	takeover	NOUN
gujaf-209	101	15	of	of	ADP
gujaf-209	101	16	some	some	DET
gujaf-209	101	17	ailing	ail	VERB
gujaf-209	101	18	banks	bank	NOUN
gujaf-209	101	19	such	such	ADJ
gujaf-209	101	20	as	as	ADP
gujaf-209	101	21	skye	skye	PROPN
gujaf-209	101	22	bank	bank	PROPN
gujaf-209	101	23	of	of	ADP
gujaf-209	101	24	nigeria	nigeria	PROPN
gujaf-209	101	25	plc	plc	PROPN
gujaf-209	101	26	and	and	CCONJ
gujaf-209	101	27	diamond	diamond	PROPN
gujaf-209	101	28	bank	bank	PROPN
gujaf-209	101	29	plc	plc	PROPN
gujaf-209	101	30	in	in	ADP
gujaf-209	101	31	2018	2018	NUM
gujaf-209	101	32	and	and	CCONJ
gujaf-209	101	33	2019	2019	NUM
gujaf-209	101	34	respectively	respectively	ADV
gujaf-209	101	35	were	be	AUX
gujaf-209	101	36	all	all	PRON
gujaf-209	101	37	spurred	spur	VERB
gujaf-209	101	38	by	by	ADP
gujaf-209	101	39	poor	poor	ADJ
gujaf-209	101	40	performance	performance	NOUN
gujaf-209	101	41	(	(	PUNCT
gujaf-209	101	42	onodi	onodi	PROPN
gujaf-209	101	43	&	&	CCONJ
gujaf-209	101	44	onuche	onuche	PROPN
gujaf-209	101	45	,	,	PUNCT
gujaf-209	101	46	2021	2021	NUM
gujaf-209	101	47	soludo	soludo	NOUN
gujaf-209	101	48	,	,	PUNCT
gujaf-209	101	49	2004	2004	NUM
gujaf-209	101	50	)	)	PUNCT
gujaf-209	101	51	.	.	PUNCT
gujaf-209	102	1	interest	interest	NOUN
gujaf-209	102	2	rates	rate	NOUN
gujaf-209	102	3	and	and	CCONJ
gujaf-209	102	4	liquidity	liquidity	NOUN
gujaf-209	102	5	are	be	AUX
gujaf-209	102	6	some	some	PRON
gujaf-209	102	7	of	of	ADP
gujaf-209	102	8	the	the	DET
gujaf-209	102	9	major	major	ADJ
gujaf-209	102	10	determinants	determinant	NOUN
gujaf-209	102	11	of	of	ADP
gujaf-209	102	12	commercial	commercial	ADJ
gujaf-209	102	13	banks	bank	NOUN
gujaf-209	102	14	’	'	PUNCT
gujaf-209	102	15	performance	performance	NOUN
gujaf-209	102	16	(	(	PUNCT
gujaf-209	102	17	tuna	tuna	NOUN
gujaf-209	102	18	&	&	CCONJ
gujaf-209	102	19	almahadin	almahadin	NOUN
gujaf-209	102	20	,	,	PUNCT
gujaf-209	102	21	2021	2021	NUM
gujaf-209	102	22	)	)	PUNCT
gujaf-209	102	23	.	.	PUNCT
gujaf-209	103	1	the	the	DET
gujaf-209	103	2	interest	interest	NOUN
gujaf-209	103	3	rate	rate	NOUN
gujaf-209	103	4	is	be	AUX
gujaf-209	103	5	comprised	comprise	VERB
gujaf-209	103	6	of	of	ADP
gujaf-209	103	7	a	a	DET
gujaf-209	103	8	wide	wide	ADJ
gujaf-209	103	9	range	range	NOUN
gujaf-209	103	10	of	of	ADP
gujaf-209	103	11	parameters	parameter	NOUN
gujaf-209	103	12	such	such	ADJ
gujaf-209	103	13	as	as	ADP
gujaf-209	103	14	interbank	interbank	NOUN
gujaf-209	103	15	rate	rate	NOUN
gujaf-209	103	16	,	,	PUNCT
gujaf-209	103	17	open	open	ADJ
gujaf-209	103	18	buyback	buyback	NOUN
gujaf-209	103	19	rate	rate	NOUN
gujaf-209	103	20	,	,	PUNCT
gujaf-209	103	21	deposit	deposit	NOUN
gujaf-209	103	22	rate	rate	NOUN
gujaf-209	103	23	,	,	PUNCT
gujaf-209	103	24	and	and	CCONJ
gujaf-209	103	25	lending	lending	NOUN
gujaf-209	103	26	rate	rate	NOUN
gujaf-209	103	27	,	,	PUNCT
gujaf-209	103	28	among	among	ADP
gujaf-209	103	29	several	several	ADJ
gujaf-209	103	30	others	other	NOUN
gujaf-209	103	31	.	.	PUNCT
gujaf-209	104	1	but	but	CCONJ
gujaf-209	104	2	for	for	ADP
gujaf-209	104	3	commercial	commercial	ADJ
gujaf-209	104	4	banks	bank	NOUN
gujaf-209	104	5	,	,	PUNCT
gujaf-209	104	6	deposit	deposit	NOUN
gujaf-209	104	7	and	and	CCONJ
gujaf-209	104	8	lending	lending	NOUN
gujaf-209	104	9	rates	rate	NOUN
gujaf-209	104	10	constitute	constitute	VERB
gujaf-209	104	11	the	the	DET
gujaf-209	104	12	most	most	ADV
gujaf-209	104	13	important	important	ADJ
gujaf-209	104	14	components	component	NOUN
gujaf-209	104	15	of	of	ADP
gujaf-209	104	16	the	the	DET
gujaf-209	104	17	interest	interest	NOUN
gujaf-209	104	18	rate	rate	NOUN
gujaf-209	104	19	due	due	ADP
gujaf-209	104	20	to	to	ADP
gujaf-209	104	21	their	their	PRON
gujaf-209	104	22	direct	direct	ADJ
gujaf-209	104	23	relationships	relationship	NOUN
gujaf-209	104	24	with	with	ADP
gujaf-209	104	25	financial	financial	ADJ
gujaf-209	104	26	intermediation	intermediation	NOUN
gujaf-209	104	27	which	which	PRON
gujaf-209	104	28	is	be	AUX
gujaf-209	104	29	the	the	DET
gujaf-209	104	30	core	core	NOUN
gujaf-209	104	31	mandate	mandate	NOUN
gujaf-209	104	32	of	of	ADP
gujaf-209	104	33	the	the	DET
gujaf-209	104	34	banks	bank	NOUN
gujaf-209	104	35	.	.	PUNCT
gujaf-209	105	1	the	the	DET
gujaf-209	105	2	performance	performance	NOUN
gujaf-209	105	3	of	of	ADP
gujaf-209	105	4	the	the	DET
gujaf-209	105	5	nigerian	nigerian	ADJ
gujaf-209	105	6	commercial	commercial	ADJ
gujaf-209	105	7	banking	banking	NOUN
gujaf-209	105	8	subsector	subsector	NOUN
gujaf-209	105	9	has	have	AUX
gujaf-209	105	10	recorded	record	VERB
gujaf-209	105	11	instabilities	instability	NOUN
gujaf-209	105	12	in	in	ADP
gujaf-209	105	13	both	both	PRON
gujaf-209	105	14	of	of	ADP
gujaf-209	105	15	its	its	PRON
gujaf-209	105	16	market	market	NOUN
gujaf-209	105	17	-	-	PUNCT
gujaf-209	105	18	based	base	VERB
gujaf-209	105	19	indicators	indicator	NOUN
gujaf-209	105	20	,	,	PUNCT
gujaf-209	105	21	namely	namely	ADV
gujaf-209	105	22	the	the	DET
gujaf-209	105	23	deposit	deposit	NOUN
gujaf-209	105	24	and	and	CCONJ
gujaf-209	105	25	gusau	gusau	ADJ
gujaf-209	105	26	journal	journal	NOUN
gujaf-209	105	27	of	of	ADP
gujaf-209	105	28	accounting	accounting	NOUN
gujaf-209	105	29	and	and	CCONJ
gujaf-209	105	30	finance	finance	NOUN
gujaf-209	105	31	,	,	PUNCT
gujaf-209	105	32	vol	vol	NOUN
gujaf-209	105	33	.	.	PROPN
gujaf-209	105	34	4	4	NUM
gujaf-209	105	35	,	,	PUNCT
gujaf-209	105	36	issue	issue	NOUN
gujaf-209	105	37	1	1	NUM
gujaf-209	105	38	,	,	PUNCT
gujaf-209	105	39	april	april	PROPN
gujaf-209	105	40	,	,	PUNCT
gujaf-209	105	41	2023	2023	NUM
gujaf-209	105	42	98	98	NUM
gujaf-209	105	43	lending	lending	NOUN
gujaf-209	105	44	rates	rate	NOUN
gujaf-209	105	45	.	.	PUNCT
gujaf-209	106	1	for	for	ADP
gujaf-209	106	2	instance	instance	NOUN
gujaf-209	106	3	,	,	PUNCT
gujaf-209	106	4	the	the	DET
gujaf-209	106	5	average	average	ADJ
gujaf-209	106	6	term	term	NOUN
gujaf-209	106	7	deposit	deposit	NOUN
gujaf-209	106	8	rate	rate	NOUN
gujaf-209	106	9	for	for	ADP
gujaf-209	106	10	2017	2017	NUM
gujaf-209	106	11	rose	rise	VERB
gujaf-209	106	12	by	by	ADP
gujaf-209	106	13	2.42	2.42	NUM
gujaf-209	106	14	%	%	NOUN
gujaf-209	106	15	to	to	ADP
gujaf-209	106	16	8.60	8.60	NUM
gujaf-209	106	17	%	%	NOUN
gujaf-209	106	18	compared	compare	VERB
gujaf-209	106	19	to	to	ADP
gujaf-209	106	20	6.18	6.18	NUM
gujaf-209	106	21	%	%	NOUN
gujaf-209	106	22	in	in	ADP
gujaf-209	106	23	2016	2016	NUM
gujaf-209	106	24	.	.	PUNCT
gujaf-209	107	1	it	it	PRON
gujaf-209	107	2	further	far	ADV
gujaf-209	107	3	rose	rise	VERB
gujaf-209	107	4	in	in	ADP
gujaf-209	107	5	2018	2018	NUM
gujaf-209	107	6	by	by	ADP
gujaf-209	107	7	27	27	NUM
gujaf-209	107	8	basis	basis	NOUN
gujaf-209	107	9	points	point	NOUN
gujaf-209	107	10	to	to	ADP
gujaf-209	107	11	8.65	8.65	NUM
gujaf-209	107	12	%	%	NOUN
gujaf-209	107	13	.	.	PUNCT
gujaf-209	108	1	but	but	CCONJ
gujaf-209	108	2	it	it	PRON
gujaf-209	108	3	dropped	drop	VERB
gujaf-209	108	4	by	by	ADP
gujaf-209	108	5	0.05	0.05	NUM
gujaf-209	108	6	%	%	NOUN
gujaf-209	108	7	points	point	NOUN
gujaf-209	108	8	to	to	ADP
gujaf-209	108	9	8.19	8.19	NUM
gujaf-209	108	10	%	%	NOUN
gujaf-209	108	11	in	in	ADP
gujaf-209	108	12	2019	2019	NUM
gujaf-209	108	13	compared	compare	VERB
gujaf-209	108	14	to	to	ADP
gujaf-209	108	15	2018	2018	NUM
gujaf-209	108	16	.	.	PUNCT
gujaf-209	109	1	concerning	concern	VERB
gujaf-209	109	2	the	the	DET
gujaf-209	109	3	lending	lending	NOUN
gujaf-209	109	4	rate	rate	NOUN
gujaf-209	109	5	,	,	PUNCT
gujaf-209	109	6	the	the	DET
gujaf-209	109	7	weighted	weight	VERB
gujaf-209	109	8	average	average	ADJ
gujaf-209	109	9	prime	prime	ADJ
gujaf-209	109	10	and	and	CCONJ
gujaf-209	109	11	maximum	maximum	ADJ
gujaf-209	109	12	lending	lending	NOUN
gujaf-209	109	13	rates	rate	NOUN
gujaf-209	109	14	rose	rise	VERB
gujaf-209	109	15	by	by	ADP
gujaf-209	109	16	0.52	0.52	NUM
gujaf-209	109	17	%	%	NOUN
gujaf-209	109	18	and	and	CCONJ
gujaf-209	109	19	2.89	2.89	NUM
gujaf-209	109	20	%	%	NOUN
gujaf-209	109	21	to	to	ADP
gujaf-209	109	22	17.39	17.39	NUM
gujaf-209	109	23	%	%	NOUN
gujaf-209	109	24	and	and	CCONJ
gujaf-209	109	25	30.18	30.18	NUM
gujaf-209	109	26	%	%	NOUN
gujaf-209	109	27	respectively	respectively	ADV
gujaf-209	109	28	,	,	PUNCT
gujaf-209	109	29	in	in	ADP
gujaf-209	109	30	2017	2017	NUM
gujaf-209	109	31	,	,	PUNCT
gujaf-209	109	32	compared	compare	VERB
gujaf-209	109	33	to	to	ADP
gujaf-209	109	34	16.87	16.87	NUM
gujaf-209	109	35	%	%	NOUN
gujaf-209	109	36	and	and	CCONJ
gujaf-209	109	37	27.29	27.29	NUM
gujaf-209	109	38	%	%	NOUN
gujaf-209	109	39	in	in	ADP
gujaf-209	109	40	2016	2016	NUM
gujaf-209	109	41	respectively	respectively	ADV
gujaf-209	109	42	.	.	PUNCT
gujaf-209	110	1	but	but	CCONJ
gujaf-209	110	2	the	the	DET
gujaf-209	110	3	weighted	weight	VERB
gujaf-209	110	4	average	average	ADJ
gujaf-209	110	5	prime	prime	ADJ
gujaf-209	110	6	lending	lending	NOUN
gujaf-209	110	7	rate	rate	NOUN
gujaf-209	110	8	fell	fall	VERB
gujaf-209	110	9	by	by	ADP
gujaf-209	110	10	55	55	NUM
gujaf-209	110	11	basis	basis	NOUN
gujaf-209	110	12	points	point	NOUN
gujaf-209	110	13	to	to	ADP
gujaf-209	110	14	17.0	17.0	NUM
gujaf-209	110	15	%	%	NOUN
gujaf-209	110	16	while	while	SCONJ
gujaf-209	110	17	the	the	DET
gujaf-209	110	18	maximum	maximum	ADJ
gujaf-209	110	19	lending	lending	NOUN
gujaf-209	110	20	rate	rate	NOUN
gujaf-209	110	21	rose	rise	VERB
gujaf-209	110	22	by	by	ADP
gujaf-209	110	23	50	50	NUM
gujaf-209	110	24	basis	basis	NOUN
gujaf-209	110	25	points	point	NOUN
gujaf-209	110	26	to	to	ADP
gujaf-209	110	27	31.15	31.15	NUM
gujaf-209	110	28	%	%	NOUN
gujaf-209	110	29	in	in	ADP
gujaf-209	110	30	2018	2018	NUM
gujaf-209	110	31	.	.	PUNCT
gujaf-209	111	1	furthermore	furthermore	ADV
gujaf-209	111	2	,	,	PUNCT
gujaf-209	111	3	the	the	DET
gujaf-209	111	4	weighted	weight	VERB
gujaf-209	111	5	average	average	ADJ
gujaf-209	111	6	prime	prime	ADJ
gujaf-209	111	7	lending	lending	NOUN
gujaf-209	111	8	rate	rate	NOUN
gujaf-209	111	9	fell	fall	VERB
gujaf-209	111	10	by	by	ADP
gujaf-209	111	11	1.10	1.10	NUM
gujaf-209	111	12	%	%	NOUN
gujaf-209	111	13	to	to	ADP
gujaf-209	111	14	15.07	15.07	NUM
gujaf-209	111	15	%	%	NOUN
gujaf-209	111	16	in	in	ADP
gujaf-209	111	17	2019	2019	NUM
gujaf-209	111	18	,	,	PUNCT
gujaf-209	111	19	while	while	SCONJ
gujaf-209	111	20	the	the	DET
gujaf-209	111	21	maximum	maximum	ADJ
gujaf-209	111	22	lending	lending	NOUN
gujaf-209	111	23	rate	rate	NOUN
gujaf-209	111	24	rose	rise	VERB
gujaf-209	111	25	by	by	ADP
gujaf-209	111	26	0.04	0.04	NUM
gujaf-209	111	27	%	%	NOUN
gujaf-209	111	28	to	to	ADP
gujaf-209	111	29	30.56	30.56	NUM
gujaf-209	111	30	%	%	NOUN
gujaf-209	111	31	in	in	ADP
gujaf-209	111	32	2019	2019	NUM
gujaf-209	111	33	(	(	PUNCT
gujaf-209	111	34	cbn	cbn	PROPN
gujaf-209	111	35	,	,	PUNCT
gujaf-209	111	36	2017	2017	NUM
gujaf-209	111	37	;	;	PUNCT
gujaf-209	111	38	2018	2018	NUM
gujaf-209	111	39	;	;	PUNCT
gujaf-209	111	40	2019	2019	NUM
gujaf-209	111	41	)	)	PUNCT
gujaf-209	111	42	.	.	PUNCT
gujaf-209	112	1	this	this	DET
gujaf-209	112	2	deposit	deposit	NOUN
gujaf-209	112	3	and	and	CCONJ
gujaf-209	112	4	lending	lending	NOUN
gujaf-209	112	5	rates	rate	NOUN
gujaf-209	112	6	instability	instability	NOUN
gujaf-209	112	7	connotes	connote	VERB
gujaf-209	112	8	a	a	DET
gujaf-209	112	9	corresponding	corresponding	ADJ
gujaf-209	112	10	instability	instability	NOUN
gujaf-209	112	11	of	of	ADP
gujaf-209	112	12	the	the	DET
gujaf-209	112	13	performance	performance	NOUN
gujaf-209	112	14	of	of	ADP
gujaf-209	112	15	commercial	commercial	ADJ
gujaf-209	112	16	banks	bank	NOUN
gujaf-209	112	17	;	;	PUNCT
gujaf-209	112	18	and	and	CCONJ
gujaf-209	112	19	the	the	DET
gujaf-209	112	20	difference	difference	NOUN
gujaf-209	112	21	between	between	ADP
gujaf-209	112	22	the	the	DET
gujaf-209	112	23	lending	lending	NOUN
gujaf-209	112	24	rate	rate	NOUN
gujaf-209	112	25	charged	charge	VERB
gujaf-209	112	26	against	against	ADP
gujaf-209	112	27	borrowers	borrower	NOUN
gujaf-209	112	28	and	and	CCONJ
gujaf-209	112	29	the	the	DET
gujaf-209	112	30	deposit	deposit	NOUN
gujaf-209	112	31	rate	rate	NOUN
gujaf-209	112	32	paid	pay	VERB
gujaf-209	112	33	to	to	ADP
gujaf-209	112	34	depositors	depositor	NOUN
gujaf-209	112	35	represents	represent	VERB
gujaf-209	112	36	the	the	DET
gujaf-209	112	37	net	net	ADJ
gujaf-209	112	38	interest	interest	NOUN
gujaf-209	112	39	income	income	NOUN
gujaf-209	112	40	(	(	PUNCT
gujaf-209	112	41	nim	nim	NOUN
gujaf-209	112	42	)	)	PUNCT
gujaf-209	112	43	of	of	ADP
gujaf-209	112	44	the	the	DET
gujaf-209	112	45	banks	bank	NOUN
gujaf-209	112	46	.	.	PUNCT
gujaf-209	113	1	liquidity	liquidity	NOUN
gujaf-209	113	2	is	be	AUX
gujaf-209	113	3	another	another	DET
gujaf-209	113	4	important	important	ADJ
gujaf-209	113	5	determinant	determinant	NOUN
gujaf-209	113	6	of	of	ADP
gujaf-209	113	7	performance	performance	NOUN
gujaf-209	113	8	in	in	ADP
gujaf-209	113	9	the	the	DET
gujaf-209	113	10	commercial	commercial	ADJ
gujaf-209	113	11	banking	banking	NOUN
gujaf-209	113	12	subsector	subsector	NOUN
gujaf-209	113	13	.	.	PUNCT
gujaf-209	114	1	it	it	PRON
gujaf-209	114	2	refers	refer	VERB
gujaf-209	114	3	to	to	ADP
gujaf-209	114	4	the	the	DET
gujaf-209	114	5	amount	amount	NOUN
gujaf-209	114	6	of	of	ADP
gujaf-209	114	7	money	money	NOUN
gujaf-209	114	8	kept	keep	VERB
gujaf-209	114	9	by	by	ADP
gujaf-209	114	10	the	the	DET
gujaf-209	114	11	banks	bank	NOUN
gujaf-209	114	12	to	to	PART
gujaf-209	114	13	meet	meet	VERB
gujaf-209	114	14	the	the	DET
gujaf-209	114	15	withdrawal	withdrawal	NOUN
gujaf-209	114	16	needs	need	NOUN
gujaf-209	114	17	of	of	ADP
gujaf-209	114	18	depositors	depositor	NOUN
gujaf-209	114	19	,	,	PUNCT
gujaf-209	114	20	and	and	CCONJ
gujaf-209	114	21	it	it	PRON
gujaf-209	114	22	represents	represent	VERB
gujaf-209	114	23	the	the	DET
gujaf-209	114	24	quantitative	quantitative	ADJ
gujaf-209	114	25	relation	relation	NOUN
gujaf-209	114	26	between	between	ADP
gujaf-209	114	27	a	a	DET
gujaf-209	114	28	bank	bank	NOUN
gujaf-209	114	29	’s	’s	PART
gujaf-209	114	30	total	total	ADJ
gujaf-209	114	31	loan	loan	NOUN
gujaf-209	114	32	and	and	CCONJ
gujaf-209	114	33	its	its	PRON
gujaf-209	114	34	total	total	ADJ
gujaf-209	114	35	assets	asset	NOUN
gujaf-209	114	36	expressed	express	VERB
gujaf-209	114	37	in	in	ADP
gujaf-209	114	38	percentage	percentage	NOUN
gujaf-209	114	39	terms	term	NOUN
gujaf-209	114	40	,	,	PUNCT
gujaf-209	114	41	otherwise	otherwise	ADV
gujaf-209	114	42	called	call	VERB
gujaf-209	114	43	loan	loan	NOUN
gujaf-209	114	44	-	-	PUNCT
gujaf-209	114	45	to	to	ADP
gujaf-209	114	46	-	-	PUNCT
gujaf-209	114	47	deposit	deposit	NOUN
gujaf-209	114	48	ratio	ratio	NOUN
gujaf-209	114	49	(	(	PUNCT
gujaf-209	114	50	ldr	ldr	PROPN
gujaf-209	114	51	)	)	PUNCT
gujaf-209	114	52	.	.	PUNCT
gujaf-209	115	1	the	the	DET
gujaf-209	115	2	cbn	cbn	PROPN
gujaf-209	115	3	sets	set	VERB
gujaf-209	115	4	the	the	DET
gujaf-209	115	5	ldr	ldr	PROPN
gujaf-209	115	6	band	band	NOUN
gujaf-209	115	7	at	at	ADP
gujaf-209	115	8	30	30	NUM
gujaf-209	115	9	%	%	NOUN
gujaf-209	115	10	in	in	ADP
gujaf-209	115	11	2018	2018	NUM
gujaf-209	115	12	,	,	PUNCT
gujaf-209	115	13	which	which	PRON
gujaf-209	115	14	was	be	AUX
gujaf-209	115	15	maintained	maintain	VERB
gujaf-209	115	16	in	in	ADP
gujaf-209	115	17	2019	2019	NUM
gujaf-209	115	18	.	.	PUNCT
gujaf-209	116	1	it	it	PRON
gujaf-209	116	2	was	be	AUX
gujaf-209	116	3	however	however	ADV
gujaf-209	116	4	raised	raise	VERB
gujaf-209	116	5	to	to	ADP
gujaf-209	116	6	35	35	NUM
gujaf-209	116	7	%	%	NOUN
gujaf-209	116	8	in	in	ADP
gujaf-209	116	9	2020	2020	NUM
gujaf-209	116	10	(	(	PUNCT
gujaf-209	116	11	cbn	cbn	PROPN
gujaf-209	116	12	,	,	PUNCT
gujaf-209	116	13	2018	2018	NUM
gujaf-209	116	14	;	;	PUNCT
gujaf-209	116	15	2019	2019	NUM
gujaf-209	116	16	;	;	PUNCT
gujaf-209	116	17	2020	2020	NUM
gujaf-209	116	18	)	)	PUNCT
gujaf-209	116	19	.	.	PUNCT
gujaf-209	117	1	the	the	DET
gujaf-209	117	2	reason	reason	NOUN
gujaf-209	117	3	behind	behind	ADP
gujaf-209	117	4	enforcing	enforce	VERB
gujaf-209	117	5	the	the	DET
gujaf-209	117	6	ldr	ldr	NOUN
gujaf-209	117	7	is	be	AUX
gujaf-209	117	8	to	to	PART
gujaf-209	117	9	encourage	encourage	VERB
gujaf-209	117	10	bank	bank	NOUN
gujaf-209	117	11	lending	lending	NOUN
gujaf-209	117	12	to	to	ADP
gujaf-209	117	13	the	the	DET
gujaf-209	117	14	real	real	ADJ
gujaf-209	117	15	sector	sector	NOUN
gujaf-209	117	16	of	of	ADP
gujaf-209	117	17	the	the	DET
gujaf-209	117	18	economy	economy	NOUN
gujaf-209	117	19	.	.	PUNCT
gujaf-209	118	1	there	there	PRON
gujaf-209	118	2	are	be	VERB
gujaf-209	118	3	many	many	ADJ
gujaf-209	118	4	empirical	empirical	ADJ
gujaf-209	118	5	studies	study	NOUN
gujaf-209	118	6	on	on	ADP
gujaf-209	118	7	the	the	DET
gujaf-209	118	8	causes	cause	NOUN
gujaf-209	118	9	of	of	ADP
gujaf-209	118	10	instability	instability	NOUN
gujaf-209	118	11	in	in	ADP
gujaf-209	118	12	the	the	DET
gujaf-209	118	13	performance	performance	NOUN
gujaf-209	118	14	of	of	ADP
gujaf-209	118	15	banks	bank	NOUN
gujaf-209	118	16	,	,	PUNCT
gujaf-209	118	17	which	which	PRON
gujaf-209	118	18	were	be	AUX
gujaf-209	118	19	classified	classify	VERB
gujaf-209	118	20	as	as	ADP
gujaf-209	118	21	bank	bank	NOUN
gujaf-209	118	22	-	-	PUNCT
gujaf-209	118	23	specific	specific	ADJ
gujaf-209	118	24	(	(	PUNCT
gujaf-209	118	25	utomo	utomo	PROPN
gujaf-209	118	26	&	&	CCONJ
gujaf-209	118	27	anggono	anggono	PROPN
gujaf-209	118	28	,	,	PUNCT
gujaf-209	118	29	2020	2020	NUM
gujaf-209	118	30	)	)	PUNCT
gujaf-209	118	31	,	,	PUNCT
gujaf-209	118	32	industryspecific	industryspecific	ADJ
gujaf-209	118	33	(	(	PUNCT
gujaf-209	118	34	oldeniel	oldeniel	ADJ
gujaf-209	118	35	,	,	PUNCT
gujaf-209	118	36	2020	2020	NUM
gujaf-209	118	37	)	)	PUNCT
gujaf-209	118	38	,	,	PUNCT
gujaf-209	118	39	and	and	CCONJ
gujaf-209	118	40	macroeconomic	macroeconomic	ADJ
gujaf-209	118	41	(	(	PUNCT
gujaf-209	118	42	rahman	rahman	PROPN
gujaf-209	118	43	,	,	PUNCT
gujaf-209	118	44	yousaf	yousaf	PROPN
gujaf-209	118	45	&	&	CCONJ
gujaf-209	118	46	tabassum	tabassum	PROPN
gujaf-209	118	47	,	,	PUNCT
gujaf-209	118	48	2020	2020	NUM
gujaf-209	118	49	)	)	PUNCT
gujaf-209	118	50	.	.	PUNCT
gujaf-209	119	1	those	those	DET
gujaf-209	119	2	studies	study	NOUN
gujaf-209	119	3	reported	report	VERB
gujaf-209	119	4	mixed	mixed	ADJ
gujaf-209	119	5	,	,	PUNCT
gujaf-209	119	6	inconsistent	inconsistent	ADJ
gujaf-209	119	7	,	,	PUNCT
gujaf-209	119	8	and	and	CCONJ
gujaf-209	119	9	inconclusive	inconclusive	ADJ
gujaf-209	119	10	findings	finding	NOUN
gujaf-209	119	11	,	,	PUNCT
gujaf-209	119	12	where	where	SCONJ
gujaf-209	119	13	some	some	PRON
gujaf-209	119	14	found	find	VERB
gujaf-209	119	15	positive	positive	ADJ
gujaf-209	119	16	and	and	CCONJ
gujaf-209	119	17	significant	significant	ADJ
gujaf-209	119	18	relationships	relationship	NOUN
gujaf-209	119	19	(	(	PUNCT
gujaf-209	119	20	al	al	PROPN
gujaf-209	119	21	-	-	PUNCT
gujaf-209	119	22	shatnawi	shatnawi	PROPN
gujaf-209	119	23	,	,	PUNCT
gujaf-209	119	24	hamawandy	hamawandy	PROPN
gujaf-209	119	25	,	,	PUNCT
gujaf-209	119	26	sharif	sharif	PROPN
gujaf-209	119	27	,	,	PUNCT
gujaf-209	119	28	sabir	sabir	PROPN
gujaf-209	119	29	-	-	PUNCT
gujaf-209	119	30	jaf	jaf	PROPN
gujaf-209	119	31	,	,	PUNCT
gujaf-209	119	32	&	&	CCONJ
gujaf-209	119	33	al	al	PROPN
gujaf-209	119	34	-	-	PUNCT
gujaf-209	119	35	kake	kake	PROPN
gujaf-209	119	36	,	,	PUNCT
gujaf-209	119	37	2021	2021	NUM
gujaf-209	119	38	)	)	PUNCT
gujaf-209	119	39	;	;	PUNCT
gujaf-209	119	40	negative	negative	ADJ
gujaf-209	119	41	and	and	CCONJ
gujaf-209	119	42	significant	significant	ADJ
gujaf-209	119	43	relationships	relationship	NOUN
gujaf-209	119	44	(	(	PUNCT
gujaf-209	119	45	ahamed	ahamed	ADJ
gujaf-209	119	46	,	,	PUNCT
gujaf-209	119	47	2021	2021	NUM
gujaf-209	119	48	)	)	PUNCT
gujaf-209	119	49	;	;	PUNCT
gujaf-209	119	50	insignificant	insignificant	ADJ
gujaf-209	119	51	positive	positive	ADJ
gujaf-209	119	52	or	or	CCONJ
gujaf-209	119	53	negative	negative	ADJ
gujaf-209	119	54	relationships	relationship	NOUN
gujaf-209	119	55	(	(	PUNCT
gujaf-209	119	56	flamini	flamini	NOUN
gujaf-209	119	57	,	,	PUNCT
gujaf-209	119	58	schumacher	schumacher	PROPN
gujaf-209	119	59	&	&	CCONJ
gujaf-209	119	60	mcdonald	mcdonald	PROPN
gujaf-209	119	61	,	,	PUNCT
gujaf-209	119	62	2014	2014	NUM
gujaf-209	119	63	)	)	PUNCT
gujaf-209	119	64	.	.	PUNCT
gujaf-209	120	1	scholars	scholar	NOUN
gujaf-209	120	2	in	in	ADP
gujaf-209	120	3	the	the	DET
gujaf-209	120	4	field	field	NOUN
gujaf-209	120	5	of	of	ADP
gujaf-209	120	6	social	social	ADJ
gujaf-209	120	7	sciences	sciences	PROPN
gujaf-209	120	8	research	research	NOUN
gujaf-209	120	9	frown	frown	VERB
gujaf-209	120	10	at	at	ADP
gujaf-209	120	11	inconsistent	inconsistent	ADJ
gujaf-209	120	12	findings	finding	NOUN
gujaf-209	120	13	because	because	SCONJ
gujaf-209	120	14	of	of	ADP
gujaf-209	120	15	the	the	DET
gujaf-209	120	16	wrong	wrong	ADJ
gujaf-209	120	17	signals	signal	NOUN
gujaf-209	120	18	they	they	PRON
gujaf-209	120	19	send	send	VERB
gujaf-209	120	20	on	on	ADP
gujaf-209	120	21	the	the	DET
gujaf-209	120	22	deviant	deviant	ADJ
gujaf-209	120	23	behaviours	behaviour	NOUN
gujaf-209	120	24	of	of	ADP
gujaf-209	120	25	some	some	PRON
gujaf-209	120	26	of	of	ADP
gujaf-209	120	27	research	research	NOUN
gujaf-209	120	28	variables	variable	NOUN
gujaf-209	120	29	against	against	ADP
gujaf-209	120	30	apriori	apriori	ADJ
gujaf-209	120	31	expectations	expectation	NOUN
gujaf-209	120	32	(	(	PUNCT
gujaf-209	120	33	baron	baron	NOUN
gujaf-209	120	34	&	&	CCONJ
gujaf-209	120	35	kenny	kenny	PROPN
gujaf-209	120	36	,	,	PUNCT
gujaf-209	120	37	1986	1986	NUM
gujaf-209	120	38	)	)	PUNCT
gujaf-209	120	39	.	.	PUNCT
gujaf-209	121	1	in	in	ADP
gujaf-209	121	2	such	such	ADJ
gujaf-209	121	3	situations	situation	NOUN
gujaf-209	121	4	,	,	PUNCT
gujaf-209	121	5	baron	baron	NOUN
gujaf-209	121	6	and	and	CCONJ
gujaf-209	121	7	kenny	kenny	PROPN
gujaf-209	121	8	advocated	advocate	VERB
gujaf-209	121	9	the	the	DET
gujaf-209	121	10	use	use	NOUN
gujaf-209	121	11	of	of	ADP
gujaf-209	121	12	an	an	DET
gujaf-209	121	13	intervening	intervene	VERB
gujaf-209	121	14	variable	variable	NOUN
gujaf-209	121	15	called	call	VERB
gujaf-209	121	16	a	a	DET
gujaf-209	121	17	moderator	moderator	NOUN
gujaf-209	121	18	to	to	PART
gujaf-209	121	19	boost	boost	VERB
gujaf-209	121	20	the	the	DET
gujaf-209	121	21	relationships	relationship	NOUN
gujaf-209	121	22	between	between	ADP
gujaf-209	121	23	the	the	DET
gujaf-209	121	24	dependent	dependent	ADJ
gujaf-209	121	25	and	and	CCONJ
gujaf-209	121	26	independent	independent	ADJ
gujaf-209	121	27	variables	variable	NOUN
gujaf-209	121	28	.	.	PUNCT
gujaf-209	122	1	going	go	VERB
gujaf-209	122	2	forward	forward	ADV
gujaf-209	122	3	,	,	PUNCT
gujaf-209	122	4	some	some	DET
gujaf-209	122	5	scholars	scholar	NOUN
gujaf-209	122	6	argued	argue	VERB
gujaf-209	122	7	that	that	SCONJ
gujaf-209	122	8	the	the	DET
gujaf-209	122	9	introduction	introduction	NOUN
gujaf-209	122	10	of	of	ADP
gujaf-209	122	11	a	a	DET
gujaf-209	122	12	gusau	gusau	ADJ
gujaf-209	122	13	journal	journal	NOUN
gujaf-209	122	14	of	of	ADP
gujaf-209	122	15	accounting	accounting	NOUN
gujaf-209	122	16	and	and	CCONJ
gujaf-209	122	17	finance	finance	NOUN
gujaf-209	122	18	,	,	PUNCT
gujaf-209	122	19	vol	vol	NOUN
gujaf-209	122	20	.	.	PROPN
gujaf-209	122	21	4	4	NUM
gujaf-209	122	22	,	,	PUNCT
gujaf-209	122	23	issue	issue	NOUN
gujaf-209	122	24	1	1	NUM
gujaf-209	122	25	,	,	PUNCT
gujaf-209	122	26	april	april	PROPN
gujaf-209	122	27	,	,	PUNCT
gujaf-209	122	28	2023	2023	NUM
gujaf-209	122	29	99	99	NUM
gujaf-209	122	30	moderating	moderate	VERB
gujaf-209	122	31	variable	variable	NOUN
gujaf-209	122	32	in	in	ADP
gujaf-209	122	33	a	a	DET
gujaf-209	122	34	research	research	NOUN
gujaf-209	122	35	model	model	NOUN
gujaf-209	122	36	must	must	AUX
gujaf-209	122	37	be	be	AUX
gujaf-209	122	38	anchored	anchor	VERB
gujaf-209	122	39	on	on	ADP
gujaf-209	122	40	a	a	DET
gujaf-209	122	41	strong	strong	ADJ
gujaf-209	122	42	theoretical	theoretical	ADJ
gujaf-209	122	43	backing	backing	NOUN
gujaf-209	122	44	to	to	PART
gujaf-209	122	45	support	support	VERB
gujaf-209	122	46	the	the	DET
gujaf-209	122	47	power	power	NOUN
gujaf-209	122	48	of	of	ADP
gujaf-209	122	49	the	the	DET
gujaf-209	122	50	moderator	moderator	NOUN
gujaf-209	122	51	to	to	PART
gujaf-209	122	52	change	change	VERB
gujaf-209	122	53	the	the	DET
gujaf-209	122	54	magnitude	magnitude	NOUN
gujaf-209	122	55	or	or	CCONJ
gujaf-209	122	56	direction	direction	NOUN
gujaf-209	122	57	of	of	ADP
gujaf-209	122	58	the	the	DET
gujaf-209	122	59	relationships	relationship	NOUN
gujaf-209	122	60	;	;	PUNCT
gujaf-209	122	61	or	or	CCONJ
gujaf-209	122	62	to	to	PART
gujaf-209	122	63	provide	provide	VERB
gujaf-209	122	64	a	a	DET
gujaf-209	122	65	better	well	ADJ
gujaf-209	122	66	explanation	explanation	NOUN
gujaf-209	122	67	of	of	ADP
gujaf-209	122	68	the	the	DET
gujaf-209	122	69	relationships	relationship	NOUN
gujaf-209	122	70	between	between	ADP
gujaf-209	122	71	the	the	DET
gujaf-209	122	72	variables	variable	NOUN
gujaf-209	122	73	(	(	PUNCT
gujaf-209	122	74	see	see	VERB
gujaf-209	122	75	memon	memon	PROPN
gujaf-209	122	76	et	et	PROPN
gujaf-209	122	77	al	al	PROPN
gujaf-209	122	78	.	.	PROPN
gujaf-209	122	79	,	,	PUNCT
gujaf-209	122	80	2019	2019	NUM
gujaf-209	122	81	;	;	PUNCT
gujaf-209	122	82	aguinis	aguinis	PROPN
gujaf-209	122	83	,	,	PUNCT
gujaf-209	122	84	edwards	edwards	PROPN
gujaf-209	122	85	,	,	PUNCT
gujaf-209	122	86	&	&	CCONJ
gujaf-209	122	87	bradley	bradley	PROPN
gujaf-209	122	88	,	,	PUNCT
gujaf-209	122	89	2017	2017	NUM
gujaf-209	122	90	;	;	PUNCT
gujaf-209	122	91	andersson	andersson	PROPN
gujaf-209	122	92	,	,	PUNCT
gujaf-209	122	93	cuervo	cuervo	PROPN
gujaf-209	122	94	-	-	PUNCT
gujaf-209	122	95	cazurra	cazurra	PROPN
gujaf-209	122	96	,	,	PUNCT
gujaf-209	122	97	&	&	CCONJ
gujaf-209	122	98	nielsen	nielsen	PROPN
gujaf-209	122	99	,	,	PUNCT
gujaf-209	122	100	2014	2014	NUM
gujaf-209	122	101	)	)	PUNCT
gujaf-209	122	102	.	.	PUNCT
gujaf-209	123	1	in	in	ADP
gujaf-209	123	2	view	view	NOUN
gujaf-209	123	3	of	of	ADP
gujaf-209	123	4	the	the	DET
gujaf-209	123	5	foregoing	foregoing	NOUN
gujaf-209	123	6	,	,	PUNCT
gujaf-209	123	7	this	this	DET
gujaf-209	123	8	study	study	NOUN
gujaf-209	123	9	employed	employ	VERB
gujaf-209	123	10	bank	bank	NOUN
gujaf-209	123	11	size	size	NOUN
gujaf-209	123	12	to	to	PART
gujaf-209	123	13	moderate	moderate	VERB
gujaf-209	123	14	the	the	DET
gujaf-209	123	15	relationship	relationship	NOUN
gujaf-209	123	16	between	between	ADP
gujaf-209	123	17	interest	interest	NOUN
gujaf-209	123	18	rates	rate	NOUN
gujaf-209	123	19	,	,	PUNCT
gujaf-209	123	20	liquidity	liquidity	NOUN
gujaf-209	123	21	,	,	PUNCT
gujaf-209	123	22	and	and	CCONJ
gujaf-209	123	23	the	the	DET
gujaf-209	123	24	performance	performance	NOUN
gujaf-209	123	25	of	of	ADP
gujaf-209	123	26	commercial	commercial	ADJ
gujaf-209	123	27	banks	bank	NOUN
gujaf-209	123	28	in	in	ADP
gujaf-209	123	29	nigeria	nigeria	PROPN
gujaf-209	123	30	.	.	PUNCT
gujaf-209	124	1	some	some	DET
gujaf-209	124	2	studies	study	NOUN
gujaf-209	124	3	affirmed	affirm	VERB
gujaf-209	124	4	the	the	DET
gujaf-209	124	5	existence	existence	NOUN
gujaf-209	124	6	of	of	ADP
gujaf-209	124	7	a	a	DET
gujaf-209	124	8	direct	direct	ADJ
gujaf-209	124	9	relationship	relationship	NOUN
gujaf-209	124	10	between	between	ADP
gujaf-209	124	11	bank	bank	NOUN
gujaf-209	124	12	size	size	NOUN
gujaf-209	124	13	and	and	CCONJ
gujaf-209	124	14	bank	bank	NOUN
gujaf-209	124	15	performance	performance	NOUN
gujaf-209	124	16	because	because	SCONJ
gujaf-209	124	17	the	the	DET
gujaf-209	124	18	size	size	NOUN
gujaf-209	124	19	allows	allow	VERB
gujaf-209	124	20	banks	bank	NOUN
gujaf-209	124	21	to	to	PART
gujaf-209	124	22	spread	spread	VERB
gujaf-209	124	23	their	their	PRON
gujaf-209	124	24	fixed	fix	VERB
gujaf-209	124	25	costs	cost	NOUN
gujaf-209	124	26	over	over	ADP
gujaf-209	124	27	a	a	DET
gujaf-209	124	28	greater	great	ADJ
gujaf-209	124	29	asset	asset	NOUN
gujaf-209	124	30	-	-	PUNCT
gujaf-209	124	31	base	base	NOUN
gujaf-209	124	32	,	,	PUNCT
gujaf-209	124	33	thereby	thereby	ADV
gujaf-209	124	34	reducing	reduce	VERB
gujaf-209	124	35	their	their	PRON
gujaf-209	124	36	average	average	ADJ
gujaf-209	124	37	costs	cost	NOUN
gujaf-209	124	38	(	(	PUNCT
gujaf-209	124	39	alex	alex	PROPN
gujaf-209	124	40	&	&	CCONJ
gujaf-209	124	41	ngaba	ngaba	PROPN
gujaf-209	124	42	,	,	PUNCT
gujaf-209	124	43	2018	2018	NUM
gujaf-209	124	44	)	)	PUNCT
gujaf-209	124	45	.	.	PUNCT
gujaf-209	125	1	more	more	ADV
gujaf-209	125	2	so	so	ADV
gujaf-209	125	3	,	,	PUNCT
gujaf-209	125	4	as	as	ADP
gujaf-209	125	5	the	the	DET
gujaf-209	125	6	scale	scale	NOUN
gujaf-209	125	7	of	of	ADP
gujaf-209	125	8	operation	operation	NOUN
gujaf-209	125	9	increases	increase	NOUN
gujaf-209	125	10	,	,	PUNCT
gujaf-209	125	11	banks	bank	NOUN
gujaf-209	125	12	are	be	AUX
gujaf-209	125	13	able	able	ADJ
gujaf-209	125	14	to	to	PART
gujaf-209	125	15	improve	improve	VERB
gujaf-209	125	16	their	their	PRON
gujaf-209	125	17	performance	performance	NOUN
gujaf-209	125	18	through	through	ADP
gujaf-209	125	19	the	the	DET
gujaf-209	125	20	use	use	NOUN
gujaf-209	125	21	of	of	ADP
gujaf-209	125	22	specialized	specialized	ADJ
gujaf-209	125	23	inputs	input	NOUN
gujaf-209	125	24	such	such	ADJ
gujaf-209	125	25	as	as	ADP
gujaf-209	125	26	loan	loan	NOUN
gujaf-209	125	27	officers	officer	NOUN
gujaf-209	125	28	with	with	ADP
gujaf-209	125	29	expertise	expertise	NOUN
gujaf-209	125	30	in	in	ADP
gujaf-209	125	31	a	a	DET
gujaf-209	125	32	particular	particular	ADJ
gujaf-209	125	33	business	business	NOUN
gujaf-209	125	34	line	line	NOUN
gujaf-209	125	35	,	,	PUNCT
gujaf-209	125	36	resulting	result	VERB
gujaf-209	125	37	in	in	ADP
gujaf-209	125	38	greater	great	ADJ
gujaf-209	125	39	efficiency	efficiency	NOUN
gujaf-209	125	40	(	(	PUNCT
gujaf-209	125	41	parvin	parvin	PROPN
gujaf-209	125	42	,	,	PUNCT
gujaf-209	125	43	chowdhury	chowdhury	PROPN
gujaf-209	125	44	,	,	PUNCT
gujaf-209	125	45	siddiqua	siddiqua	NOUN
gujaf-209	125	46	,	,	PUNCT
gujaf-209	125	47	&	&	CCONJ
gujaf-209	125	48	ferdous	ferdous	ADJ
gujaf-209	125	49	,	,	PUNCT
gujaf-209	125	50	2015	2015	NUM
gujaf-209	125	51	)	)	PUNCT
gujaf-209	125	52	.	.	PUNCT
gujaf-209	126	1	this	this	PRON
gujaf-209	126	2	is	be	AUX
gujaf-209	126	3	consistent	consistent	ADJ
gujaf-209	126	4	with	with	ADP
gujaf-209	126	5	the	the	DET
gujaf-209	126	6	basic	basic	ADJ
gujaf-209	126	7	assumptions	assumption	NOUN
gujaf-209	126	8	of	of	ADP
gujaf-209	126	9	the	the	DET
gujaf-209	126	10	resource	resource	NOUN
gujaf-209	126	11	-	-	PUNCT
gujaf-209	126	12	based	base	VERB
gujaf-209	126	13	view	view	NOUN
gujaf-209	126	14	(	(	PUNCT
gujaf-209	126	15	rbv	rbv	NOUN
gujaf-209	126	16	)	)	PUNCT
gujaf-209	126	17	theory	theory	NOUN
gujaf-209	126	18	of	of	ADP
gujaf-209	126	19	wernerfelt	wernerfelt	PROPN
gujaf-209	126	20	(	(	PUNCT
gujaf-209	126	21	1984	1984	NUM
gujaf-209	126	22	)	)	PUNCT
gujaf-209	126	23	which	which	PRON
gujaf-209	126	24	states	state	VERB
gujaf-209	126	25	that	that	SCONJ
gujaf-209	126	26	a	a	DET
gujaf-209	126	27	firm	firm	NOUN
gujaf-209	126	28	can	can	AUX
gujaf-209	126	29	achieve	achieve	VERB
gujaf-209	126	30	competitive	competitive	ADJ
gujaf-209	126	31	advantage	advantage	NOUN
gujaf-209	126	32	and	and	CCONJ
gujaf-209	126	33	economies	economy	NOUN
gujaf-209	126	34	of	of	ADP
gujaf-209	126	35	scale	scale	NOUN
gujaf-209	126	36	through	through	ADP
gujaf-209	126	37	ownership	ownership	NOUN
gujaf-209	126	38	and	and	CCONJ
gujaf-209	126	39	effective	effective	ADJ
gujaf-209	126	40	use	use	NOUN
gujaf-209	126	41	of	of	ADP
gujaf-209	126	42	its	its	PRON
gujaf-209	126	43	assets	asset	NOUN
gujaf-209	126	44	,	,	PUNCT
gujaf-209	126	45	knowledge	knowledge	NOUN
gujaf-209	126	46	,	,	PUNCT
gujaf-209	126	47	capabilities	capability	NOUN
gujaf-209	126	48	,	,	PUNCT
gujaf-209	126	49	and	and	CCONJ
gujaf-209	126	50	related	relate	VERB
gujaf-209	126	51	internal	internal	ADJ
gujaf-209	126	52	resources	resource	NOUN
gujaf-209	126	53	.	.	PUNCT
gujaf-209	127	1	the	the	DET
gujaf-209	127	2	current	current	ADJ
gujaf-209	127	3	study	study	NOUN
gujaf-209	127	4	also	also	ADV
gujaf-209	127	5	used	use	VERB
gujaf-209	127	6	gdp	gdp	NOUN
gujaf-209	127	7	and	and	CCONJ
gujaf-209	127	8	inflation	inflation	NOUN
gujaf-209	127	9	as	as	ADP
gujaf-209	127	10	control	control	NOUN
gujaf-209	127	11	variables	variable	NOUN
gujaf-209	127	12	due	due	ADP
gujaf-209	127	13	to	to	ADP
gujaf-209	127	14	their	their	PRON
gujaf-209	127	15	established	establish	VERB
gujaf-209	127	16	influence	influence	NOUN
gujaf-209	127	17	on	on	ADP
gujaf-209	127	18	bank	bank	NOUN
gujaf-209	127	19	performance	performance	NOUN
gujaf-209	127	20	.	.	PUNCT
gujaf-209	128	1	while	while	SCONJ
gujaf-209	128	2	the	the	DET
gujaf-209	128	3	gdp	gdp	NOUN
gujaf-209	128	4	reflects	reflect	VERB
gujaf-209	128	5	the	the	DET
gujaf-209	128	6	average	average	ADJ
gujaf-209	128	7	increase	increase	NOUN
gujaf-209	128	8	or	or	CCONJ
gujaf-209	128	9	decrease	decrease	NOUN
gujaf-209	128	10	in	in	ADP
gujaf-209	128	11	the	the	DET
gujaf-209	128	12	production	production	NOUN
gujaf-209	128	13	of	of	ADP
gujaf-209	128	14	goods	good	NOUN
gujaf-209	128	15	and	and	CCONJ
gujaf-209	128	16	services	service	NOUN
gujaf-209	128	17	in	in	ADP
gujaf-209	128	18	an	an	DET
gujaf-209	128	19	economy	economy	NOUN
gujaf-209	128	20	,	,	PUNCT
gujaf-209	128	21	inflation	inflation	NOUN
gujaf-209	128	22	positively	positively	ADV
gujaf-209	128	23	affects	affect	VERB
gujaf-209	128	24	a	a	DET
gujaf-209	128	25	bank	bank	NOUN
gujaf-209	128	26	’s	’s	PART
gujaf-209	128	27	liabilities	liability	NOUN
gujaf-209	128	28	and	and	CCONJ
gujaf-209	128	29	negatively	negatively	ADV
gujaf-209	128	30	effects	effect	VERB
gujaf-209	128	31	its	its	PRON
gujaf-209	128	32	assets	asset	NOUN
gujaf-209	128	33	(	(	PUNCT
gujaf-209	128	34	ishioro	ishioro	NOUN
gujaf-209	128	35	,	,	PUNCT
gujaf-209	128	36	2023	2023	NUM
gujaf-209	128	37	)	)	PUNCT
gujaf-209	128	38	as	as	SCONJ
gujaf-209	128	39	it	it	PRON
gujaf-209	128	40	erodes	erode	VERB
gujaf-209	128	41	customers	customer	NOUN
gujaf-209	128	42	’	'	PUNCT
gujaf-209	128	43	propensity	propensity	NOUN
gujaf-209	128	44	to	to	PART
gujaf-209	128	45	save	save	VERB
gujaf-209	128	46	which	which	PRON
gujaf-209	128	47	leads	lead	VERB
gujaf-209	128	48	to	to	ADP
gujaf-209	128	49	the	the	DET
gujaf-209	128	50	banks	bank	NOUN
gujaf-209	128	51	’	’	PART
gujaf-209	128	52	debtors	debtor	NOUN
gujaf-209	128	53	’	'	PUNCT
gujaf-209	128	54	ability	ability	NOUN
gujaf-209	128	55	to	to	PART
gujaf-209	128	56	redeem	redeem	VERB
gujaf-209	128	57	their	their	PRON
gujaf-209	128	58	obligations	obligation	NOUN
gujaf-209	128	59	(	(	PUNCT
gujaf-209	128	60	olalere	olalere	ADV
gujaf-209	128	61	,	,	PUNCT
gujaf-209	128	62	bin	bin	PROPN
gujaf-209	128	63	omar	omar	PROPN
gujaf-209	128	64	,	,	PUNCT
gujaf-209	128	65	&	&	CCONJ
gujaf-209	128	66	kamil	kamil	PROPN
gujaf-209	128	67	,	,	PUNCT
gujaf-209	128	68	2017	2017	NUM
gujaf-209	128	69	;	;	PUNCT
gujaf-209	128	70	zarrouk	zarrouk	ADV
gujaf-209	128	71	,	,	PUNCT
gujaf-209	128	72	ben	ben	PROPN
gujaf-209	128	73	jedidia	jedidia	PROPN
gujaf-209	128	74	,	,	PUNCT
gujaf-209	128	75	&	&	CCONJ
gujaf-209	128	76	moualhi	moualhi	PROPN
gujaf-209	128	77	,	,	PUNCT
gujaf-209	128	78	2016	2016	NUM
gujaf-209	128	79	)	)	PUNCT
gujaf-209	128	80	.	.	PUNCT
gujaf-209	129	1	the	the	DET
gujaf-209	129	2	use	use	NOUN
gujaf-209	129	3	of	of	ADP
gujaf-209	129	4	both	both	DET
gujaf-209	129	5	gdp	gdp	NOUN
gujaf-209	129	6	and	and	CCONJ
gujaf-209	129	7	inflation	inflation	NOUN
gujaf-209	129	8	as	as	SCONJ
gujaf-209	129	9	the	the	DET
gujaf-209	129	10	control	control	NOUN
gujaf-209	129	11	variables	variable	VERB
gujaf-209	129	12	in	in	ADP
gujaf-209	129	13	this	this	DET
gujaf-209	129	14	work	work	NOUN
gujaf-209	129	15	was	be	AUX
gujaf-209	129	16	aimed	aim	VERB
gujaf-209	129	17	at	at	ADP
gujaf-209	129	18	accounting	account	VERB
gujaf-209	129	19	for	for	ADP
gujaf-209	129	20	the	the	DET
gujaf-209	129	21	possible	possible	ADJ
gujaf-209	129	22	effects	effect	NOUN
gujaf-209	129	23	of	of	ADP
gujaf-209	129	24	those	those	DET
gujaf-209	129	25	variables	variable	NOUN
gujaf-209	129	26	to	to	PART
gujaf-209	129	27	cause	cause	VERB
gujaf-209	129	28	economic	economic	ADJ
gujaf-209	129	29	instabilities	instability	NOUN
gujaf-209	129	30	that	that	PRON
gujaf-209	129	31	influence	influence	VERB
gujaf-209	129	32	deposit	deposit	NOUN
gujaf-209	129	33	and	and	CCONJ
gujaf-209	129	34	lending	lending	NOUN
gujaf-209	129	35	rates	rate	NOUN
gujaf-209	129	36	;	;	PUNCT
gujaf-209	129	37	as	as	ADV
gujaf-209	129	38	well	well	ADV
gujaf-209	129	39	as	as	ADP
gujaf-209	129	40	ldr	ldr	ADJ
gujaf-209	129	41	activities	activity	NOUN
gujaf-209	129	42	.	.	PUNCT
gujaf-209	130	1	the	the	DET
gujaf-209	130	2	study	study	NOUN
gujaf-209	130	3	further	far	ADV
gujaf-209	130	4	raises	raise	VERB
gujaf-209	130	5	the	the	DET
gujaf-209	130	6	main	main	ADJ
gujaf-209	130	7	question	question	NOUN
gujaf-209	130	8	of	of	ADP
gujaf-209	130	9	to	to	ADP
gujaf-209	130	10	what	what	DET
gujaf-209	130	11	extent	extent	NOUN
gujaf-209	130	12	does	do	AUX
gujaf-209	130	13	bank	bank	NOUN
gujaf-209	130	14	size	size	NOUN
gujaf-209	130	15	moderates	moderate	VERB
gujaf-209	130	16	the	the	DET
gujaf-209	130	17	relationship	relationship	NOUN
gujaf-209	130	18	between	between	ADP
gujaf-209	130	19	interest	interest	NOUN
gujaf-209	130	20	rates	rate	NOUN
gujaf-209	130	21	,	,	PUNCT
gujaf-209	130	22	liquidity	liquidity	NOUN
gujaf-209	130	23	,	,	PUNCT
gujaf-209	130	24	and	and	CCONJ
gujaf-209	130	25	the	the	DET
gujaf-209	130	26	performance	performance	NOUN
gujaf-209	130	27	of	of	ADP
gujaf-209	130	28	commercial	commercial	ADJ
gujaf-209	130	29	banks	bank	NOUN
gujaf-209	130	30	in	in	ADP
gujaf-209	130	31	nigeria	nigeria	PROPN
gujaf-209	130	32	.	.	PUNCT
gujaf-209	131	1	in	in	ADP
gujaf-209	131	2	this	this	DET
gujaf-209	131	3	context	context	NOUN
gujaf-209	131	4	,	,	PUNCT
gujaf-209	131	5	the	the	DET
gujaf-209	131	6	main	main	ADJ
gujaf-209	131	7	objective	objective	NOUN
gujaf-209	131	8	of	of	ADP
gujaf-209	131	9	the	the	DET
gujaf-209	131	10	study	study	NOUN
gujaf-209	131	11	was	be	AUX
gujaf-209	131	12	to	to	PART
gujaf-209	131	13	examine	examine	VERB
gujaf-209	131	14	the	the	DET
gujaf-209	131	15	moderating	moderate	VERB
gujaf-209	131	16	effect	effect	NOUN
gujaf-209	131	17	of	of	ADP
gujaf-209	131	18	bank	bank	NOUN
gujaf-209	131	19	size	size	NOUN
gujaf-209	131	20	on	on	ADP
gujaf-209	131	21	the	the	DET
gujaf-209	131	22	relationship	relationship	NOUN
gujaf-209	131	23	between	between	ADP
gujaf-209	131	24	interest	interest	NOUN
gujaf-209	131	25	rates	rate	NOUN
gujaf-209	131	26	,	,	PUNCT
gujaf-209	131	27	liquidity	liquidity	NOUN
gujaf-209	131	28	,	,	PUNCT
gujaf-209	131	29	and	and	CCONJ
gujaf-209	131	30	the	the	DET
gujaf-209	131	31	performance	performance	NOUN
gujaf-209	131	32	of	of	ADP
gujaf-209	131	33	commercial	commercial	ADJ
gujaf-209	131	34	banks	bank	NOUN
gujaf-209	131	35	in	in	ADP
gujaf-209	131	36	nigeria	nigeria	PROPN
gujaf-209	131	37	.	.	PUNCT
gujaf-209	132	1	also	also	ADV
gujaf-209	132	2	,	,	PUNCT
gujaf-209	132	3	the	the	DET
gujaf-209	132	4	financial	financial	ADJ
gujaf-209	132	5	intermediation	intermediation	NOUN
gujaf-209	132	6	theory	theory	NOUN
gujaf-209	132	7	was	be	AUX
gujaf-209	132	8	adopted	adopt	VERB
gujaf-209	132	9	to	to	PART
gujaf-209	132	10	underpin	underpin	VERB
gujaf-209	132	11	this	this	DET
gujaf-209	132	12	study	study	NOUN
gujaf-209	132	13	because	because	SCONJ
gujaf-209	132	14	of	of	ADP
gujaf-209	132	15	its	its	PRON
gujaf-209	132	16	explanatory	explanatory	ADJ
gujaf-209	132	17	power	power	NOUN
gujaf-209	132	18	on	on	ADP
gujaf-209	132	19	the	the	DET
gujaf-209	132	20	basic	basic	ADJ
gujaf-209	132	21	concept	concept	NOUN
gujaf-209	132	22	of	of	ADP
gujaf-209	132	23	the	the	DET
gujaf-209	132	24	work	work	NOUN
gujaf-209	132	25	.	.	PUNCT
gujaf-209	133	1	the	the	DET
gujaf-209	133	2	theory	theory	NOUN
gujaf-209	133	3	demonstrates	demonstrate	VERB
gujaf-209	133	4	how	how	SCONJ
gujaf-209	133	5	a	a	DET
gujaf-209	133	6	financial	financial	ADJ
gujaf-209	133	7	intermediary	intermediary	NOUN
gujaf-209	133	8	(	(	PUNCT
gujaf-209	133	9	bank	bank	NOUN
gujaf-209	133	10	)	)	PUNCT
gujaf-209	133	11	assists	assist	VERB
gujaf-209	133	12	investors	investor	NOUN
gujaf-209	133	13	(	(	PUNCT
gujaf-209	133	14	depositors	depositor	NOUN
gujaf-209	133	15	)	)	PUNCT
gujaf-209	133	16	to	to	PART
gujaf-209	133	17	achieve	achieve	VERB
gujaf-209	133	18	return	return	NOUN
gujaf-209	133	19	on	on	ADP
gujaf-209	133	20	gusau	gusau	ADJ
gujaf-209	133	21	journal	journal	NOUN
gujaf-209	133	22	of	of	ADP
gujaf-209	133	23	accounting	accounting	NOUN
gujaf-209	133	24	and	and	CCONJ
gujaf-209	133	25	finance	finance	NOUN
gujaf-209	133	26	,	,	PUNCT
gujaf-209	133	27	vol	vol	NOUN
gujaf-209	133	28	.	.	PROPN
gujaf-209	133	29	4	4	NUM
gujaf-209	133	30	,	,	PUNCT
gujaf-209	133	31	issue	issue	NOUN
gujaf-209	133	32	1	1	NUM
gujaf-209	133	33	,	,	PUNCT
gujaf-209	133	34	april	april	PROPN
gujaf-209	133	35	,	,	PUNCT
gujaf-209	133	36	2023	2023	NUM
gujaf-209	133	37	100	100	NUM
gujaf-209	133	38	investment	investment	NOUN
gujaf-209	133	39	through	through	ADP
gujaf-209	133	40	interest	interest	NOUN
gujaf-209	133	41	rate	rate	NOUN
gujaf-209	133	42	spread	spread	VERB
gujaf-209	133	43	.	.	PUNCT
gujaf-209	134	1	more	more	ADV
gujaf-209	134	2	so	so	ADV
gujaf-209	134	3	,	,	PUNCT
gujaf-209	134	4	by	by	ADP
gujaf-209	134	5	using	use	VERB
gujaf-209	134	6	bank	bank	NOUN
gujaf-209	134	7	size	size	NOUN
gujaf-209	134	8	,	,	PUNCT
gujaf-209	134	9	banks	bank	NOUN
gujaf-209	134	10	can	can	AUX
gujaf-209	134	11	attain	attain	VERB
gujaf-209	134	12	economies	economy	NOUN
gujaf-209	134	13	of	of	ADP
gujaf-209	134	14	scale	scale	NOUN
gujaf-209	134	15	.	.	PUNCT
gujaf-209	135	1	the	the	DET
gujaf-209	135	2	theory	theory	NOUN
gujaf-209	135	3	further	far	ADV
gujaf-209	135	4	establishes	establish	VERB
gujaf-209	135	5	that	that	SCONJ
gujaf-209	135	6	maintaining	maintain	VERB
gujaf-209	135	7	the	the	DET
gujaf-209	135	8	regulatory	regulatory	ADJ
gujaf-209	135	9	liquidity	liquidity	NOUN
gujaf-209	135	10	will	will	AUX
gujaf-209	135	11	enable	enable	VERB
gujaf-209	135	12	the	the	DET
gujaf-209	135	13	retention	retention	NOUN
gujaf-209	135	14	of	of	ADP
gujaf-209	135	15	customer	customer	NOUN
gujaf-209	135	16	deposits	deposit	NOUN
gujaf-209	135	17	for	for	ADP
gujaf-209	135	18	effective	effective	ADJ
gujaf-209	135	19	utilization	utilization	NOUN
gujaf-209	135	20	of	of	ADP
gujaf-209	135	21	the	the	DET
gujaf-209	135	22	banks	bank	NOUN
gujaf-209	135	23	’	’	PART
gujaf-209	135	24	assets	asset	NOUN
gujaf-209	135	25	to	to	PART
gujaf-209	135	26	improve	improve	VERB
gujaf-209	135	27	performance	performance	NOUN
gujaf-209	135	28	.	.	PUNCT
gujaf-209	136	1	2	2	X
gujaf-209	136	2	.	.	X
gujaf-209	136	3	literature	literature	NOUN
gujaf-209	136	4	review	review	VERB
gujaf-209	136	5	the	the	DET
gujaf-209	136	6	performance	performance	NOUN
gujaf-209	136	7	of	of	ADP
gujaf-209	136	8	banks	bank	NOUN
gujaf-209	136	9	can	can	AUX
gujaf-209	136	10	be	be	AUX
gujaf-209	136	11	assessed	assess	VERB
gujaf-209	136	12	using	use	VERB
gujaf-209	136	13	either	either	CCONJ
gujaf-209	136	14	non	non	ADJ
gujaf-209	136	15	-	-	ADJ
gujaf-209	136	16	financial	financial	ADJ
gujaf-209	136	17	or	or	CCONJ
gujaf-209	136	18	financial	financial	ADJ
gujaf-209	136	19	parameters	parameter	NOUN
gujaf-209	136	20	(	(	PUNCT
gujaf-209	136	21	eltinay	eltinay	NOUN
gujaf-209	136	22	&	&	CCONJ
gujaf-209	136	23	masri	masri	PROPN
gujaf-209	136	24	,	,	PUNCT
gujaf-209	136	25	2014	2014	NUM
gujaf-209	136	26	)	)	PUNCT
gujaf-209	136	27	.	.	PUNCT
gujaf-209	137	1	the	the	DET
gujaf-209	137	2	current	current	ADJ
gujaf-209	137	3	study	study	NOUN
gujaf-209	137	4	adopts	adopt	VERB
gujaf-209	137	5	the	the	DET
gujaf-209	137	6	financial	financial	ADJ
gujaf-209	137	7	aspect	aspect	NOUN
gujaf-209	137	8	of	of	ADP
gujaf-209	137	9	performance	performance	NOUN
gujaf-209	137	10	,	,	PUNCT
gujaf-209	137	11	and	and	CCONJ
gujaf-209	137	12	it	it	PRON
gujaf-209	137	13	is	be	AUX
gujaf-209	137	14	operationalized	operationalize	VERB
gujaf-209	137	15	to	to	PART
gujaf-209	137	16	mean	mean	VERB
gujaf-209	137	17	roe	roe	NOUN
gujaf-209	137	18	.	.	PUNCT
gujaf-209	138	1	saputra	saputra	PROPN
gujaf-209	138	2	(	(	PUNCT
gujaf-209	138	3	2022	2022	NUM
gujaf-209	138	4	)	)	PUNCT
gujaf-209	138	5	described	describe	VERB
gujaf-209	138	6	roe	roe	NOUN
gujaf-209	138	7	as	as	ADP
gujaf-209	138	8	the	the	DET
gujaf-209	138	9	financial	financial	ADJ
gujaf-209	138	10	measure	measure	NOUN
gujaf-209	138	11	of	of	ADP
gujaf-209	138	12	a	a	DET
gujaf-209	138	13	firm	firm	NOUN
gujaf-209	138	14	’s	’s	PART
gujaf-209	138	15	performance	performance	NOUN
gujaf-209	138	16	in	in	ADP
gujaf-209	138	17	percentage	percentage	NOUN
gujaf-209	138	18	terms	term	NOUN
gujaf-209	138	19	relative	relative	ADJ
gujaf-209	138	20	to	to	ADP
gujaf-209	138	21	its	its	PRON
gujaf-209	138	22	shareholders	shareholder	NOUN
gujaf-209	138	23	’	'	PUNCT
gujaf-209	138	24	equity	equity	NOUN
gujaf-209	138	25	over	over	ADP
gujaf-209	138	26	time	time	NOUN
gujaf-209	138	27	.	.	PUNCT
gujaf-209	139	1	the	the	DET
gujaf-209	139	2	study	study	NOUN
gujaf-209	139	3	used	use	VERB
gujaf-209	139	4	this	this	PRON
gujaf-209	139	5	as	as	ADP
gujaf-209	139	6	the	the	DET
gujaf-209	139	7	working	work	VERB
gujaf-209	139	8	definition	definition	NOUN
gujaf-209	139	9	of	of	ADP
gujaf-209	139	10	roe	roe	PROPN
gujaf-209	139	11	because	because	SCONJ
gujaf-209	139	12	of	of	ADP
gujaf-209	139	13	its	its	PRON
gujaf-209	139	14	relevance	relevance	NOUN
gujaf-209	139	15	to	to	ADP
gujaf-209	139	16	the	the	DET
gujaf-209	139	17	subject	subject	NOUN
gujaf-209	139	18	of	of	ADP
gujaf-209	139	19	the	the	DET
gujaf-209	139	20	work	work	NOUN
gujaf-209	139	21	.	.	PUNCT
gujaf-209	140	1	moreover	moreover	ADV
gujaf-209	140	2	,	,	PUNCT
gujaf-209	140	3	van	van	PROPN
gujaf-209	140	4	binsbergen	binsbergen	NOUN
gujaf-209	140	5	,	,	PUNCT
gujaf-209	140	6	diamond	diamond	NOUN
gujaf-209	140	7	,	,	PUNCT
gujaf-209	140	8	and	and	CCONJ
gujaf-209	140	9	grotteria	grotteria	PROPN
gujaf-209	140	10	(	(	PUNCT
gujaf-209	140	11	2022	2022	NUM
gujaf-209	140	12	)	)	PUNCT
gujaf-209	140	13	defined	define	VERB
gujaf-209	140	14	interest	interest	NOUN
gujaf-209	140	15	rate	rate	NOUN
gujaf-209	140	16	as	as	ADP
gujaf-209	140	17	a	a	DET
gujaf-209	140	18	fixed	fixed	ADJ
gujaf-209	140	19	percentage	percentage	NOUN
gujaf-209	140	20	rental	rental	NOUN
gujaf-209	140	21	amount	amount	NOUN
gujaf-209	140	22	of	of	ADP
gujaf-209	140	23	money	money	NOUN
gujaf-209	140	24	charged	charge	VERB
gujaf-209	140	25	by	by	ADP
gujaf-209	140	26	a	a	DET
gujaf-209	140	27	lender	lender	NOUN
gujaf-209	140	28	against	against	ADP
gujaf-209	140	29	a	a	DET
gujaf-209	140	30	borrower	borrower	NOUN
gujaf-209	140	31	for	for	ADP
gujaf-209	140	32	a	a	DET
gujaf-209	140	33	disbursed	disburse	VERB
gujaf-209	140	34	loan	loan	NOUN
gujaf-209	140	35	during	during	ADP
gujaf-209	140	36	a	a	DET
gujaf-209	140	37	specified	specified	ADJ
gujaf-209	140	38	period	period	NOUN
gujaf-209	140	39	to	to	PART
gujaf-209	140	40	compensate	compensate	VERB
gujaf-209	140	41	for	for	ADP
gujaf-209	140	42	the	the	DET
gujaf-209	140	43	loss	loss	NOUN
gujaf-209	140	44	or	or	CCONJ
gujaf-209	140	45	use	use	NOUN
gujaf-209	140	46	of	of	ADP
gujaf-209	140	47	such	such	ADJ
gujaf-209	140	48	financial	financial	ADJ
gujaf-209	140	49	assets	asset	NOUN
gujaf-209	140	50	.	.	PUNCT
gujaf-209	141	1	the	the	DET
gujaf-209	141	2	operational	operational	ADJ
gujaf-209	141	3	meaning	meaning	NOUN
gujaf-209	141	4	of	of	ADP
gujaf-209	141	5	interest	interest	NOUN
gujaf-209	141	6	rates	rate	NOUN
gujaf-209	141	7	for	for	ADP
gujaf-209	141	8	this	this	DET
gujaf-209	141	9	study	study	NOUN
gujaf-209	141	10	is	be	AUX
gujaf-209	141	11	deposit	deposit	NOUN
gujaf-209	141	12	and	and	CCONJ
gujaf-209	141	13	lending	lending	NOUN
gujaf-209	141	14	rates	rate	NOUN
gujaf-209	141	15	.	.	PUNCT
gujaf-209	142	1	chen	chen	PROPN
gujaf-209	142	2	,	,	PUNCT
gujaf-209	142	3	goldstein	goldstein	PROPN
gujaf-209	142	4	,	,	PUNCT
gujaf-209	142	5	huang	huang	PROPN
gujaf-209	142	6	,	,	PUNCT
gujaf-209	142	7	and	and	CCONJ
gujaf-209	142	8	vashishtha	vashishtha	X
gujaf-209	142	9	(	(	PUNCT
gujaf-209	142	10	2022	2022	NUM
gujaf-209	142	11	)	)	PUNCT
gujaf-209	142	12	defined	define	VERB
gujaf-209	142	13	a	a	DET
gujaf-209	142	14	deposit	deposit	NOUN
gujaf-209	142	15	rate	rate	NOUN
gujaf-209	142	16	as	as	ADP
gujaf-209	142	17	the	the	DET
gujaf-209	142	18	amount	amount	NOUN
gujaf-209	142	19	of	of	ADP
gujaf-209	142	20	money	money	NOUN
gujaf-209	142	21	rate	rate	NOUN
gujaf-209	142	22	paid	pay	VERB
gujaf-209	142	23	by	by	ADP
gujaf-209	142	24	banks	bank	NOUN
gujaf-209	142	25	on	on	ADP
gujaf-209	142	26	account	account	NOUN
gujaf-209	142	27	holders	holder	NOUN
gujaf-209	142	28	’	'	PUNCT
gujaf-209	142	29	deposits	deposit	NOUN
gujaf-209	142	30	.	.	PUNCT
gujaf-209	143	1	whereas	whereas	ADV
gujaf-209	143	2	,	,	PUNCT
gujaf-209	143	3	wang	wang	PROPN
gujaf-209	143	4	,	,	PUNCT
gujaf-209	143	5	zhao	zhao	PROPN
gujaf-209	143	6	,	,	PUNCT
gujaf-209	143	7	and	and	CCONJ
gujaf-209	143	8	li	li	PROPN
gujaf-209	143	9	(	(	PUNCT
gujaf-209	143	10	2022	2022	NUM
gujaf-209	143	11	)	)	PUNCT
gujaf-209	143	12	described	describe	VERB
gujaf-209	143	13	a	a	DET
gujaf-209	143	14	lending	lending	NOUN
gujaf-209	143	15	rate	rate	NOUN
gujaf-209	143	16	as	as	ADP
gujaf-209	143	17	the	the	DET
gujaf-209	143	18	fixed	fix	VERB
gujaf-209	143	19	charge	charge	NOUN
gujaf-209	143	20	made	make	VERB
gujaf-209	143	21	by	by	ADP
gujaf-209	143	22	banks	bank	NOUN
gujaf-209	143	23	against	against	ADP
gujaf-209	143	24	their	their	PRON
gujaf-209	143	25	debtors	debtor	NOUN
gujaf-209	143	26	for	for	ADP
gujaf-209	143	27	disbursing	disburse	VERB
gujaf-209	143	28	loans	loan	NOUN
gujaf-209	143	29	to	to	ADP
gujaf-209	143	30	them	they	PRON
gujaf-209	143	31	.	.	PUNCT
gujaf-209	144	1	both	both	DET
gujaf-209	144	2	definitions	definition	NOUN
gujaf-209	144	3	were	be	AUX
gujaf-209	144	4	adopted	adopt	VERB
gujaf-209	144	5	for	for	ADP
gujaf-209	144	6	the	the	DET
gujaf-209	144	7	current	current	ADJ
gujaf-209	144	8	study	study	NOUN
gujaf-209	144	9	.	.	PUNCT
gujaf-209	145	1	furthermore	furthermore	ADV
gujaf-209	145	2	,	,	PUNCT
gujaf-209	145	3	mabwe	mabwe	ADJ
gujaf-209	145	4	and	and	CCONJ
gujaf-209	145	5	jaffar	jaffar	PROPN
gujaf-209	145	6	(	(	PUNCT
gujaf-209	145	7	2022	2022	NUM
gujaf-209	145	8	)	)	PUNCT
gujaf-209	145	9	defined	define	VERB
gujaf-209	145	10	liquidity	liquidity	NOUN
gujaf-209	145	11	as	as	ADP
gujaf-209	145	12	the	the	DET
gujaf-209	145	13	amount	amount	NOUN
gujaf-209	145	14	of	of	ADP
gujaf-209	145	15	physical	physical	ADJ
gujaf-209	145	16	cash	cash	NOUN
gujaf-209	145	17	kept	keep	VERB
gujaf-209	145	18	by	by	ADP
gujaf-209	145	19	banks	bank	NOUN
gujaf-209	145	20	to	to	PART
gujaf-209	145	21	meet	meet	VERB
gujaf-209	145	22	the	the	DET
gujaf-209	145	23	depositors	depositor	NOUN
gujaf-209	145	24	’	’	PART
gujaf-209	145	25	immediate	immediate	ADJ
gujaf-209	145	26	withdrawal	withdrawal	NOUN
gujaf-209	145	27	demands	demand	NOUN
gujaf-209	145	28	.	.	PUNCT
gujaf-209	146	1	liquidity	liquidity	NOUN
gujaf-209	146	2	is	be	AUX
gujaf-209	146	3	represented	represent	VERB
gujaf-209	146	4	by	by	ADP
gujaf-209	146	5	an	an	DET
gujaf-209	146	6	ldr	ldr	NOUN
gujaf-209	146	7	in	in	ADP
gujaf-209	146	8	this	this	DET
gujaf-209	146	9	study	study	NOUN
gujaf-209	146	10	,	,	PUNCT
gujaf-209	146	11	and	and	CCONJ
gujaf-209	146	12	it	it	PRON
gujaf-209	146	13	represents	represent	VERB
gujaf-209	146	14	the	the	DET
gujaf-209	146	15	metric	metric	NOUN
gujaf-209	146	16	used	use	VERB
gujaf-209	146	17	to	to	PART
gujaf-209	146	18	determine	determine	VERB
gujaf-209	146	19	a	a	DET
gujaf-209	146	20	bank	bank	NOUN
gujaf-209	146	21	’s	’s	PART
gujaf-209	146	22	liquidity	liquidity	NOUN
gujaf-209	146	23	by	by	ADP
gujaf-209	146	24	comparing	compare	VERB
gujaf-209	146	25	its	its	PRON
gujaf-209	146	26	total	total	ADJ
gujaf-209	146	27	loans	loan	NOUN
gujaf-209	146	28	to	to	ADP
gujaf-209	146	29	its	its	PRON
gujaf-209	146	30	total	total	ADJ
gujaf-209	146	31	deposits	deposit	NOUN
gujaf-209	146	32	.	.	PUNCT
gujaf-209	147	1	in	in	ADP
gujaf-209	147	2	addition	addition	NOUN
gujaf-209	147	3	,	,	PUNCT
gujaf-209	147	4	cai	cai	X
gujaf-209	147	5	,	,	PUNCT
gujaf-209	147	6	li	li	PROPN
gujaf-209	147	7	,	,	PUNCT
gujaf-209	147	8	lin	lin	PROPN
gujaf-209	147	9	,	,	PUNCT
gujaf-209	147	10	and	and	CCONJ
gujaf-209	147	11	luo	luo	PROPN
gujaf-209	147	12	(	(	PUNCT
gujaf-209	147	13	2022	2022	NUM
gujaf-209	147	14	)	)	PUNCT
gujaf-209	147	15	defined	define	VERB
gujaf-209	147	16	gdp	gdp	NOUN
gujaf-209	147	17	as	as	ADP
gujaf-209	147	18	the	the	DET
gujaf-209	147	19	financial	financial	ADJ
gujaf-209	147	20	worth	worth	NOUN
gujaf-209	147	21	of	of	ADP
gujaf-209	147	22	final	final	ADJ
gujaf-209	147	23	goods	good	NOUN
gujaf-209	147	24	and	and	CCONJ
gujaf-209	147	25	services	service	NOUN
gujaf-209	147	26	produced	produce	VERB
gujaf-209	147	27	in	in	ADP
gujaf-209	147	28	a	a	DET
gujaf-209	147	29	nation	nation	NOUN
gujaf-209	147	30	’s	’s	PART
gujaf-209	147	31	economy	economy	NOUN
gujaf-209	147	32	within	within	ADP
gujaf-209	147	33	a	a	DET
gujaf-209	147	34	financial	financial	ADJ
gujaf-209	147	35	period	period	NOUN
gujaf-209	147	36	,	,	PUNCT
gujaf-209	147	37	and	and	CCONJ
gujaf-209	147	38	this	this	PRON
gujaf-209	147	39	was	be	AUX
gujaf-209	147	40	adopted	adopt	VERB
gujaf-209	147	41	as	as	ADP
gujaf-209	147	42	the	the	DET
gujaf-209	147	43	operational	operational	ADJ
gujaf-209	147	44	definition	definition	NOUN
gujaf-209	147	45	.	.	PUNCT
gujaf-209	148	1	however	however	ADV
gujaf-209	148	2	,	,	PUNCT
gujaf-209	148	3	ridwan	ridwan	PROPN
gujaf-209	148	4	(	(	PUNCT
gujaf-209	148	5	2022	2022	NUM
gujaf-209	148	6	)	)	PUNCT
gujaf-209	148	7	described	describe	VERB
gujaf-209	148	8	inflation	inflation	NOUN
gujaf-209	148	9	as	as	ADP
gujaf-209	148	10	the	the	DET
gujaf-209	148	11	steady	steady	ADJ
gujaf-209	148	12	increase	increase	NOUN
gujaf-209	148	13	in	in	ADP
gujaf-209	148	14	the	the	DET
gujaf-209	148	15	overall	overall	ADJ
gujaf-209	148	16	prices	price	NOUN
gujaf-209	148	17	of	of	ADP
gujaf-209	148	18	goods	good	NOUN
gujaf-209	148	19	and	and	CCONJ
gujaf-209	148	20	services	service	NOUN
gujaf-209	148	21	in	in	ADP
gujaf-209	148	22	a	a	DET
gujaf-209	148	23	given	give	VERB
gujaf-209	148	24	period	period	NOUN
gujaf-209	148	25	,	,	PUNCT
gujaf-209	148	26	and	and	CCONJ
gujaf-209	148	27	this	this	PRON
gujaf-209	148	28	was	be	AUX
gujaf-209	148	29	also	also	ADV
gujaf-209	148	30	operationalized	operationalize	VERB
gujaf-209	148	31	for	for	ADP
gujaf-209	148	32	this	this	DET
gujaf-209	148	33	work	work	NOUN
gujaf-209	148	34	.	.	PUNCT
gujaf-209	149	1	more	more	ADV
gujaf-209	149	2	so	so	ADV
gujaf-209	149	3	,	,	PUNCT
gujaf-209	149	4	bank	bank	NOUN
gujaf-209	149	5	size	size	NOUN
gujaf-209	149	6	as	as	SCONJ
gujaf-209	149	7	the	the	DET
gujaf-209	149	8	moderating	moderate	VERB
gujaf-209	149	9	variable	variable	NOUN
gujaf-209	149	10	of	of	ADP
gujaf-209	149	11	this	this	DET
gujaf-209	149	12	study	study	NOUN
gujaf-209	149	13	was	be	AUX
gujaf-209	149	14	operationalized	operationalize	VERB
gujaf-209	149	15	in	in	ADP
gujaf-209	149	16	line	line	NOUN
gujaf-209	149	17	with	with	ADP
gujaf-209	149	18	the	the	DET
gujaf-209	149	19	definition	definition	NOUN
gujaf-209	149	20	by	by	ADP
gujaf-209	149	21	sari	sari	NOUN
gujaf-209	149	22	,	,	PUNCT
gujaf-209	149	23	ajija	ajija	NOUN
gujaf-209	149	24	,	,	PUNCT
gujaf-209	149	25	wasiaturrahma	wasiaturrahma	NOUN
gujaf-209	149	26	,	,	PUNCT
gujaf-209	149	27	and	and	CCONJ
gujaf-209	149	28	ahmad	ahmad	PROPN
gujaf-209	149	29	(	(	PUNCT
gujaf-209	149	30	2022	2022	NUM
gujaf-209	149	31	)	)	PUNCT
gujaf-209	149	32	as	as	ADP
gujaf-209	149	33	the	the	DET
gujaf-209	149	34	total	total	ADJ
gujaf-209	149	35	market	market	NOUN
gujaf-209	149	36	value	value	NOUN
gujaf-209	149	37	of	of	ADP
gujaf-209	149	38	a	a	DET
gujaf-209	149	39	bank	bank	NOUN
gujaf-209	149	40	’s	’s	PART
gujaf-209	149	41	assets	asset	NOUN
gujaf-209	149	42	and	and	CCONJ
gujaf-209	149	43	liabilities	liability	NOUN
gujaf-209	149	44	in	in	ADP
gujaf-209	149	45	terms	term	NOUN
gujaf-209	149	46	of	of	ADP
gujaf-209	149	47	services	service	NOUN
gujaf-209	149	48	,	,	PUNCT
gujaf-209	149	49	technology	technology	NOUN
gujaf-209	149	50	,	,	PUNCT
gujaf-209	149	51	equipment	equipment	NOUN
gujaf-209	149	52	,	,	PUNCT
gujaf-209	149	53	branches	branch	NOUN
gujaf-209	149	54	,	,	PUNCT
gujaf-209	149	55	staff	staff	NOUN
gujaf-209	149	56	strength	strength	NOUN
gujaf-209	149	57	,	,	PUNCT
gujaf-209	149	58	products	product	NOUN
gujaf-209	149	59	,	,	PUNCT
gujaf-209	149	60	and	and	CCONJ
gujaf-209	149	61	so	so	ADV
gujaf-209	149	62	on	on	ADV
gujaf-209	149	63	.	.	PUNCT
gujaf-209	150	1	scholars	scholar	NOUN
gujaf-209	150	2	have	have	AUX
gujaf-209	150	3	conducted	conduct	VERB
gujaf-209	150	4	many	many	ADJ
gujaf-209	150	5	empirical	empirical	ADJ
gujaf-209	150	6	studies	study	NOUN
gujaf-209	150	7	to	to	PART
gujaf-209	150	8	determine	determine	VERB
gujaf-209	150	9	the	the	DET
gujaf-209	150	10	effects	effect	NOUN
gujaf-209	150	11	of	of	ADP
gujaf-209	150	12	deposit	deposit	NOUN
gujaf-209	150	13	rate	rate	NOUN
gujaf-209	150	14	,	,	PUNCT
gujaf-209	150	15	lending	lending	NOUN
gujaf-209	150	16	rate	rate	NOUN
gujaf-209	150	17	,	,	PUNCT
gujaf-209	150	18	ldr	ldr	PROPN
gujaf-209	150	19	,	,	PUNCT
gujaf-209	150	20	and	and	CCONJ
gujaf-209	150	21	bank	bank	NOUN
gujaf-209	150	22	size	size	NOUN
gujaf-209	150	23	on	on	ADP
gujaf-209	150	24	the	the	DET
gujaf-209	150	25	performance	performance	NOUN
gujaf-209	150	26	of	of	ADP
gujaf-209	150	27	commercial	commercial	ADJ
gujaf-209	150	28	banks	bank	NOUN
gujaf-209	150	29	because	because	SCONJ
gujaf-209	150	30	these	these	DET
gujaf-209	150	31	variables	variable	NOUN
gujaf-209	150	32	form	form	VERB
gujaf-209	150	33	the	the	DET
gujaf-209	150	34	crux	crux	NOUN
gujaf-209	150	35	of	of	ADP
gujaf-209	150	36	the	the	DET
gujaf-209	150	37	financial	financial	ADJ
gujaf-209	150	38	intermediation	intermediation	NOUN
gujaf-209	150	39	function	function	NOUN
gujaf-209	150	40	of	of	ADP
gujaf-209	150	41	the	the	DET
gujaf-209	150	42	banks	bank	NOUN
gujaf-209	150	43	.	.	PUNCT
gujaf-209	151	1	for	for	ADP
gujaf-209	151	2	instance	instance	NOUN
gujaf-209	151	3	,	,	PUNCT
gujaf-209	151	4	gupta	gupta	PROPN
gujaf-209	151	5	and	and	CCONJ
gujaf-209	151	6	mahakud	mahakud	VERB
gujaf-209	151	7	(	(	PUNCT
gujaf-209	151	8	2020	2020	NUM
gujaf-209	151	9	)	)	PUNCT
gujaf-209	151	10	investigated	investigate	VERB
gujaf-209	151	11	the	the	DET
gujaf-209	151	12	effects	effect	NOUN
gujaf-209	151	13	of	of	ADP
gujaf-209	151	14	gusau	gusau	ADJ
gujaf-209	151	15	journal	journal	NOUN
gujaf-209	151	16	of	of	ADP
gujaf-209	151	17	accounting	accounting	NOUN
gujaf-209	151	18	and	and	CCONJ
gujaf-209	151	19	finance	finance	NOUN
gujaf-209	151	20	,	,	PUNCT
gujaf-209	151	21	vol	vol	NOUN
gujaf-209	151	22	.	.	PROPN
gujaf-209	151	23	4	4	NUM
gujaf-209	151	24	,	,	PUNCT
gujaf-209	151	25	issue	issue	NOUN
gujaf-209	151	26	1	1	NUM
gujaf-209	151	27	,	,	PUNCT
gujaf-209	151	28	april	april	PROPN
gujaf-209	151	29	,	,	PUNCT
gujaf-209	151	30	2023	2023	NUM
gujaf-209	151	31	101	101	NUM
gujaf-209	151	32	various	various	ADJ
gujaf-209	151	33	macroeconomic	macroeconomic	ADJ
gujaf-209	151	34	,	,	PUNCT
gujaf-209	151	35	industry	industry	NOUN
gujaf-209	151	36	-	-	PUNCT
gujaf-209	151	37	specific	specific	ADJ
gujaf-209	151	38	,	,	PUNCT
gujaf-209	151	39	and	and	CCONJ
gujaf-209	151	40	bank	bank	NOUN
gujaf-209	151	41	-	-	PUNCT
gujaf-209	151	42	specific	specific	ADJ
gujaf-209	151	43	variables	variable	NOUN
gujaf-209	151	44	on	on	ADP
gujaf-209	151	45	the	the	DET
gujaf-209	151	46	performance	performance	NOUN
gujaf-209	151	47	of	of	ADP
gujaf-209	151	48	146	146	NUM
gujaf-209	151	49	banks	bank	NOUN
gujaf-209	151	50	in	in	ADP
gujaf-209	151	51	india	india	PROPN
gujaf-209	151	52	,	,	PUNCT
gujaf-209	151	53	from	from	ADP
gujaf-209	151	54	1998	1998	NUM
gujaf-209	151	55	-	-	SYM
gujaf-209	151	56	99	99	NUM
gujaf-209	151	57	to	to	PART
gujaf-209	151	58	2015	2015	NUM
gujaf-209	151	59	-	-	SYM
gujaf-209	151	60	2016	2016	NUM
gujaf-209	151	61	,	,	PUNCT
gujaf-209	151	62	and	and	CCONJ
gujaf-209	151	63	reported	report	VERB
gujaf-209	151	64	a	a	DET
gujaf-209	151	65	significant	significant	ADJ
gujaf-209	151	66	negative	negative	ADJ
gujaf-209	151	67	effect	effect	NOUN
gujaf-209	151	68	of	of	ADP
gujaf-209	151	69	deposit	deposit	NOUN
gujaf-209	151	70	rate	rate	NOUN
gujaf-209	151	71	on	on	ADP
gujaf-209	151	72	performance	performance	NOUN
gujaf-209	151	73	.	.	PUNCT
gujaf-209	152	1	more	more	ADV
gujaf-209	152	2	so	so	ADV
gujaf-209	152	3	,	,	PUNCT
gujaf-209	152	4	phan	phan	PROPN
gujaf-209	152	5	,	,	PUNCT
gujaf-209	152	6	narayan	narayan	PROPN
gujaf-209	152	7	,	,	PUNCT
gujaf-209	152	8	rahman	rahman	PROPN
gujaf-209	152	9	,	,	PUNCT
gujaf-209	152	10	and	and	CCONJ
gujaf-209	152	11	hutabarat	hutabarat	NOUN
gujaf-209	152	12	(	(	PUNCT
gujaf-209	152	13	2020	2020	NUM
gujaf-209	152	14	)	)	PUNCT
gujaf-209	152	15	examined	examine	VERB
gujaf-209	152	16	the	the	DET
gujaf-209	152	17	effects	effect	NOUN
gujaf-209	152	18	of	of	ADP
gujaf-209	152	19	improvement	improvement	NOUN
gujaf-209	152	20	in	in	ADP
gujaf-209	152	21	financial	financial	ADJ
gujaf-209	152	22	technology	technology	NOUN
gujaf-209	152	23	(	(	PUNCT
gujaf-209	152	24	fintech	fintech	NOUN
gujaf-209	152	25	)	)	PUNCT
gujaf-209	152	26	on	on	ADP
gujaf-209	152	27	banks	bank	NOUN
gujaf-209	152	28	’	'	PUNCT
gujaf-209	152	29	performance	performance	NOUN
gujaf-209	152	30	,	,	PUNCT
gujaf-209	152	31	using	use	VERB
gujaf-209	152	32	41	41	NUM
gujaf-209	152	33	banks	bank	NOUN
gujaf-209	152	34	in	in	ADP
gujaf-209	152	35	indonesia	indonesia	PROPN
gujaf-209	152	36	,	,	PUNCT
gujaf-209	152	37	and	and	CCONJ
gujaf-209	152	38	found	find	VERB
gujaf-209	152	39	that	that	SCONJ
gujaf-209	152	40	the	the	DET
gujaf-209	152	41	deposit	deposit	NOUN
gujaf-209	152	42	rate	rate	NOUN
gujaf-209	152	43	otherwise	otherwise	ADV
gujaf-209	152	44	called	call	VERB
gujaf-209	152	45	funding	funding	NOUN
gujaf-209	152	46	cost	cost	NOUN
gujaf-209	152	47	had	have	VERB
gujaf-209	152	48	a	a	DET
gujaf-209	152	49	negative	negative	ADJ
gujaf-209	152	50	and	and	CCONJ
gujaf-209	152	51	insignificant	insignificant	ADJ
gujaf-209	152	52	effect	effect	NOUN
gujaf-209	152	53	on	on	ADP
gujaf-209	152	54	performance	performance	NOUN
gujaf-209	152	55	.	.	PUNCT
gujaf-209	153	1	in	in	ADP
gujaf-209	153	2	a	a	DET
gujaf-209	153	3	study	study	NOUN
gujaf-209	153	4	,	,	PUNCT
gujaf-209	153	5	siddique	siddique	PROPN
gujaf-209	153	6	,	,	PUNCT
gujaf-209	153	7	khan	khan	PROPN
gujaf-209	153	8	,	,	PUNCT
gujaf-209	153	9	and	and	CCONJ
gujaf-209	153	10	khan	khan	PROPN
gujaf-209	153	11	(	(	PUNCT
gujaf-209	153	12	2021	2021	NUM
gujaf-209	153	13	)	)	PUNCT
gujaf-209	153	14	investigated	investigate	VERB
gujaf-209	153	15	the	the	DET
gujaf-209	153	16	influence	influence	NOUN
gujaf-209	153	17	of	of	ADP
gujaf-209	153	18	credit	credit	NOUN
gujaf-209	153	19	risk	risk	NOUN
gujaf-209	153	20	management	management	NOUN
gujaf-209	153	21	and	and	CCONJ
gujaf-209	153	22	bank	bank	NOUN
gujaf-209	153	23	-	-	PUNCT
gujaf-209	153	24	specific	specific	ADJ
gujaf-209	153	25	factors	factor	NOUN
gujaf-209	153	26	on	on	ADP
gujaf-209	153	27	the	the	DET
gujaf-209	153	28	performance	performance	NOUN
gujaf-209	153	29	of	of	ADP
gujaf-209	153	30	commercial	commercial	ADJ
gujaf-209	153	31	banks	bank	NOUN
gujaf-209	153	32	from	from	ADP
gujaf-209	153	33	2009	2009	NUM
gujaf-209	153	34	to	to	ADP
gujaf-209	153	35	2018	2018	NUM
gujaf-209	153	36	by	by	ADP
gujaf-209	153	37	using	use	VERB
gujaf-209	153	38	data	datum	NOUN
gujaf-209	153	39	from	from	ADP
gujaf-209	153	40	10	10	NUM
gujaf-209	153	41	banks	bank	NOUN
gujaf-209	153	42	in	in	ADP
gujaf-209	153	43	pakistan	pakistan	PROPN
gujaf-209	153	44	and	and	CCONJ
gujaf-209	153	45	9	9	NUM
gujaf-209	153	46	banks	bank	NOUN
gujaf-209	153	47	in	in	ADP
gujaf-209	153	48	india	india	PROPN
gujaf-209	153	49	,	,	PUNCT
gujaf-209	153	50	and	and	CCONJ
gujaf-209	153	51	found	find	VERB
gujaf-209	153	52	a	a	DET
gujaf-209	153	53	significant	significant	ADJ
gujaf-209	153	54	and	and	CCONJ
gujaf-209	153	55	negative	negative	ADJ
gujaf-209	153	56	relationship	relationship	NOUN
gujaf-209	153	57	between	between	ADP
gujaf-209	153	58	the	the	DET
gujaf-209	153	59	lending	lending	NOUN
gujaf-209	153	60	rate	rate	NOUN
gujaf-209	153	61	and	and	CCONJ
gujaf-209	153	62	performance	performance	NOUN
gujaf-209	153	63	.	.	PUNCT
gujaf-209	154	1	katusiime	katusiime	NOUN
gujaf-209	154	2	(	(	PUNCT
gujaf-209	154	3	2021	2021	NUM
gujaf-209	154	4	)	)	PUNCT
gujaf-209	154	5	examined	examine	VERB
gujaf-209	154	6	the	the	DET
gujaf-209	154	7	effect	effect	NOUN
gujaf-209	154	8	of	of	ADP
gujaf-209	154	9	the	the	DET
gujaf-209	154	10	covid-19	covid-19	PROPN
gujaf-209	154	11	pandemic	pandemic	NOUN
gujaf-209	154	12	on	on	ADP
gujaf-209	154	13	the	the	DET
gujaf-209	154	14	performance	performance	NOUN
gujaf-209	154	15	of	of	ADP
gujaf-209	154	16	banks	bank	NOUN
gujaf-209	154	17	in	in	ADP
gujaf-209	154	18	uganda	uganda	PROPN
gujaf-209	154	19	from	from	ADP
gujaf-209	154	20	q1	q1	PROPN
gujaf-209	154	21	2000	2000	NUM
gujaf-209	154	22	to	to	PART
gujaf-209	154	23	q1	q1	VERB
gujaf-209	154	24	2021	2021	NUM
gujaf-209	154	25	,	,	PUNCT
gujaf-209	154	26	using	use	VERB
gujaf-209	154	27	autoregressive	autoregressive	ADJ
gujaf-209	154	28	distributed	distribute	VERB
gujaf-209	154	29	lag	lag	NOUN
gujaf-209	154	30	(	(	PUNCT
gujaf-209	154	31	ardl	ardl	NOUN
gujaf-209	154	32	)	)	PUNCT
gujaf-209	154	33	for	for	ADP
gujaf-209	154	34	analysis	analysis	NOUN
gujaf-209	154	35	,	,	PUNCT
gujaf-209	154	36	and	and	CCONJ
gujaf-209	154	37	established	establish	VERB
gujaf-209	154	38	a	a	DET
gujaf-209	154	39	significant	significant	ADJ
gujaf-209	154	40	and	and	CCONJ
gujaf-209	154	41	positive	positive	ADJ
gujaf-209	154	42	effect	effect	NOUN
gujaf-209	154	43	of	of	ADP
gujaf-209	154	44	lending	lending	NOUN
gujaf-209	154	45	rate	rate	NOUN
gujaf-209	154	46	on	on	ADP
gujaf-209	154	47	performance	performance	NOUN
gujaf-209	154	48	.	.	PUNCT
gujaf-209	155	1	furthermore	furthermore	ADV
gujaf-209	155	2	,	,	PUNCT
gujaf-209	155	3	abrar	abrar	PROPN
gujaf-209	155	4	(	(	PUNCT
gujaf-209	155	5	2019	2019	NUM
gujaf-209	155	6	)	)	PUNCT
gujaf-209	155	7	explored	explore	VERB
gujaf-209	155	8	the	the	DET
gujaf-209	155	9	relationship	relationship	NOUN
gujaf-209	155	10	between	between	ADP
gujaf-209	155	11	the	the	DET
gujaf-209	155	12	lending	lending	NOUN
gujaf-209	155	13	rate	rate	NOUN
gujaf-209	155	14	and	and	CCONJ
gujaf-209	155	15	the	the	DET
gujaf-209	155	16	financial	financial	ADJ
gujaf-209	155	17	and	and	CCONJ
gujaf-209	155	18	social	social	ADJ
gujaf-209	155	19	performance	performance	NOUN
gujaf-209	155	20	of	of	ADP
gujaf-209	155	21	microfinance	microfinance	NOUN
gujaf-209	155	22	institutions	institution	NOUN
gujaf-209	155	23	(	(	PUNCT
gujaf-209	155	24	mfis	mfis	PROPN
gujaf-209	155	25	)	)	PUNCT
gujaf-209	155	26	,	,	PUNCT
gujaf-209	155	27	using	use	VERB
gujaf-209	155	28	data	datum	NOUN
gujaf-209	155	29	from	from	ADP
gujaf-209	155	30	382	382	NUM
gujaf-209	155	31	5	5	NUM
gujaf-209	155	32	-	-	PUNCT
gujaf-209	155	33	star	star	NOUN
gujaf-209	155	34	mfis	mfis	NOUN
gujaf-209	155	35	in	in	ADP
gujaf-209	155	36	70	70	NUM
gujaf-209	155	37	countries	country	NOUN
gujaf-209	155	38	across	across	ADP
gujaf-209	155	39	six	six	NUM
gujaf-209	155	40	regions	region	NOUN
gujaf-209	155	41	of	of	ADP
gujaf-209	155	42	the	the	DET
gujaf-209	155	43	world	world	NOUN
gujaf-209	155	44	from	from	ADP
gujaf-209	155	45	2006	2006	NUM
gujaf-209	155	46	to	to	ADP
gujaf-209	155	47	2012	2012	NUM
gujaf-209	155	48	,	,	PUNCT
gujaf-209	155	49	and	and	CCONJ
gujaf-209	155	50	discovered	discover	VERB
gujaf-209	155	51	a	a	DET
gujaf-209	155	52	significant	significant	ADJ
gujaf-209	155	53	positive	positive	ADJ
gujaf-209	155	54	relationship	relationship	NOUN
gujaf-209	155	55	between	between	ADP
gujaf-209	155	56	the	the	DET
gujaf-209	155	57	lending	lending	NOUN
gujaf-209	155	58	rate	rate	NOUN
gujaf-209	155	59	and	and	CCONJ
gujaf-209	155	60	performance	performance	NOUN
gujaf-209	155	61	.	.	PUNCT
gujaf-209	156	1	awoyemi	awoyemi	NOUN
gujaf-209	156	2	and	and	CCONJ
gujaf-209	156	3	jabar	jabar	NOUN
gujaf-209	156	4	(	(	PUNCT
gujaf-209	156	5	2014	2014	NUM
gujaf-209	156	6	)	)	PUNCT
gujaf-209	156	7	used	use	VERB
gujaf-209	156	8	data	datum	NOUN
gujaf-209	156	9	from	from	ADP
gujaf-209	156	10	the	the	DET
gujaf-209	156	11	cbn	cbn	PROPN
gujaf-209	156	12	statistical	statistical	ADJ
gujaf-209	156	13	bulletin	bulletin	NOUN
gujaf-209	156	14	to	to	PART
gujaf-209	156	15	study	study	VERB
gujaf-209	156	16	the	the	DET
gujaf-209	156	17	relationships	relationship	NOUN
gujaf-209	156	18	between	between	ADP
gujaf-209	156	19	the	the	DET
gujaf-209	156	20	prime	prime	ADJ
gujaf-209	156	21	lending	lending	NOUN
gujaf-209	156	22	rate	rate	NOUN
gujaf-209	156	23	and	and	CCONJ
gujaf-209	156	24	the	the	DET
gujaf-209	156	25	performance	performance	NOUN
gujaf-209	156	26	of	of	ADP
gujaf-209	156	27	microfinance	microfinance	NOUN
gujaf-209	156	28	banks	bank	NOUN
gujaf-209	156	29	in	in	ADP
gujaf-209	156	30	nigeria	nigeria	PROPN
gujaf-209	156	31	and	and	CCONJ
gujaf-209	156	32	established	establish	VERB
gujaf-209	156	33	a	a	DET
gujaf-209	156	34	significant	significant	ADJ
gujaf-209	156	35	negative	negative	ADJ
gujaf-209	156	36	effect	effect	NOUN
gujaf-209	156	37	of	of	ADP
gujaf-209	156	38	lending	lending	NOUN
gujaf-209	156	39	rate	rate	NOUN
gujaf-209	156	40	on	on	ADP
gujaf-209	156	41	performance	performance	NOUN
gujaf-209	156	42	.	.	PUNCT
gujaf-209	157	1	on	on	ADP
gujaf-209	157	2	the	the	DET
gujaf-209	157	3	other	other	ADJ
gujaf-209	157	4	hand	hand	NOUN
gujaf-209	157	5	,	,	PUNCT
gujaf-209	157	6	huong	huong	PROPN
gujaf-209	157	7	,	,	PUNCT
gujaf-209	157	8	nga	nga	NOUN
gujaf-209	157	9	,	,	PUNCT
gujaf-209	157	10	and	and	CCONJ
gujaf-209	157	11	oanh	oanh	ADV
gujaf-209	157	12	(	(	PUNCT
gujaf-209	157	13	2021	2021	NUM
gujaf-209	157	14	)	)	PUNCT
gujaf-209	157	15	extracted	extract	VERB
gujaf-209	157	16	unbalanced	unbalanced	ADJ
gujaf-209	157	17	panel	panel	NOUN
gujaf-209	157	18	data	datum	NOUN
gujaf-209	157	19	from	from	ADP
gujaf-209	157	20	171	171	NUM
gujaf-209	157	21	banks	bank	NOUN
gujaf-209	157	22	in	in	ADP
gujaf-209	157	23	nine	nine	NUM
gujaf-209	157	24	countries	country	NOUN
gujaf-209	157	25	of	of	ADP
gujaf-209	157	26	southeast	southeast	PROPN
gujaf-209	157	27	asia	asia	PROPN
gujaf-209	157	28	from	from	ADP
gujaf-209	157	29	2004	2004	NUM
gujaf-209	157	30	to	to	ADP
gujaf-209	157	31	2016	2016	NUM
gujaf-209	157	32	and	and	CCONJ
gujaf-209	157	33	found	find	VERB
gujaf-209	157	34	a	a	DET
gujaf-209	157	35	significant	significant	ADJ
gujaf-209	157	36	and	and	CCONJ
gujaf-209	157	37	positive	positive	ADJ
gujaf-209	157	38	effect	effect	NOUN
gujaf-209	157	39	of	of	ADP
gujaf-209	157	40	ldr	ldr	PROPN
gujaf-209	157	41	on	on	ADP
gujaf-209	157	42	performance	performance	NOUN
gujaf-209	157	43	.	.	PUNCT
gujaf-209	158	1	more	more	ADV
gujaf-209	158	2	so	so	ADV
gujaf-209	158	3	,	,	PUNCT
gujaf-209	158	4	nugraha	nugraha	NOUN
gujaf-209	158	5	,	,	PUNCT
gujaf-209	158	6	yahya	yahya	PROPN
gujaf-209	158	7	,	,	PUNCT
gujaf-209	158	8	nariswari	nariswari	NOUN
gujaf-209	158	9	,	,	PUNCT
gujaf-209	158	10	salsabila	salsabila	PROPN
gujaf-209	158	11	,	,	PUNCT
gujaf-209	158	12	and	and	CCONJ
gujaf-209	158	13	octaviantika	octaviantika	X
gujaf-209	158	14	(	(	PUNCT
gujaf-209	158	15	2021	2021	NUM
gujaf-209	158	16	)	)	PUNCT
gujaf-209	158	17	assessed	assess	VERB
gujaf-209	158	18	the	the	DET
gujaf-209	158	19	effect	effect	NOUN
gujaf-209	158	20	of	of	ADP
gujaf-209	158	21	npls	npls	NOUN
gujaf-209	158	22	,	,	PUNCT
gujaf-209	158	23	education	education	NOUN
gujaf-209	158	24	diversity	diversity	NOUN
gujaf-209	158	25	,	,	PUNCT
gujaf-209	158	26	and	and	CCONJ
gujaf-209	158	27	ldr	ldr	VERB
gujaf-209	158	28	on	on	ADP
gujaf-209	158	29	the	the	DET
gujaf-209	158	30	performance	performance	NOUN
gujaf-209	158	31	of	of	ADP
gujaf-209	158	32	41	41	NUM
gujaf-209	158	33	listed	list	VERB
gujaf-209	158	34	banks	bank	NOUN
gujaf-209	158	35	in	in	ADP
gujaf-209	158	36	indonesia	indonesia	PROPN
gujaf-209	158	37	between	between	ADP
gujaf-209	158	38	2015	2015	NUM
gujaf-209	158	39	and	and	CCONJ
gujaf-209	158	40	2019	2019	NUM
gujaf-209	158	41	,	,	PUNCT
gujaf-209	158	42	and	and	CCONJ
gujaf-209	158	43	established	establish	VERB
gujaf-209	158	44	a	a	DET
gujaf-209	158	45	positive	positive	ADJ
gujaf-209	158	46	and	and	CCONJ
gujaf-209	158	47	significant	significant	ADJ
gujaf-209	158	48	relationship	relationship	NOUN
gujaf-209	158	49	of	of	ADP
gujaf-209	158	50	ldr	ldr	PROPN
gujaf-209	158	51	on	on	ADP
gujaf-209	158	52	performance	performance	NOUN
gujaf-209	158	53	.	.	PUNCT
gujaf-209	159	1	similarly	similarly	ADV
gujaf-209	159	2	,	,	PUNCT
gujaf-209	159	3	saleh	saleh	NOUN
gujaf-209	159	4	and	and	CCONJ
gujaf-209	159	5	winarso	winarso	ADP
gujaf-209	159	6	(	(	PUNCT
gujaf-209	159	7	2021	2021	NUM
gujaf-209	159	8	)	)	PUNCT
gujaf-209	159	9	explored	explore	VERB
gujaf-209	159	10	the	the	DET
gujaf-209	159	11	influence	influence	NOUN
gujaf-209	159	12	of	of	ADP
gujaf-209	159	13	npl	npl	PROPN
gujaf-209	159	14	and	and	CCONJ
gujaf-209	159	15	ldr	ldr	VERB
gujaf-209	159	16	on	on	ADP
gujaf-209	159	17	the	the	DET
gujaf-209	159	18	performance	performance	NOUN
gujaf-209	159	19	of	of	ADP
gujaf-209	159	20	29	29	NUM
gujaf-209	159	21	banks	bank	NOUN
gujaf-209	159	22	in	in	ADP
gujaf-209	159	23	bandung	bandung	PROPN
gujaf-209	159	24	city	city	PROPN
gujaf-209	159	25	of	of	ADP
gujaf-209	159	26	indonesia	indonesia	PROPN
gujaf-209	159	27	from	from	ADP
gujaf-209	159	28	2014	2014	NUM
gujaf-209	159	29	to	to	ADP
gujaf-209	159	30	2019	2019	NUM
gujaf-209	159	31	,	,	PUNCT
gujaf-209	159	32	and	and	CCONJ
gujaf-209	159	33	found	find	VERB
gujaf-209	159	34	a	a	DET
gujaf-209	159	35	significant	significant	ADJ
gujaf-209	159	36	and	and	CCONJ
gujaf-209	159	37	positive	positive	ADJ
gujaf-209	159	38	effect	effect	NOUN
gujaf-209	159	39	of	of	ADP
gujaf-209	159	40	ldr	ldr	PROPN
gujaf-209	159	41	on	on	ADP
gujaf-209	159	42	profitability	profitability	NOUN
gujaf-209	159	43	.	.	PUNCT
gujaf-209	160	1	however	however	ADV
gujaf-209	160	2	,	,	PUNCT
gujaf-209	160	3	inggawati	inggawati	PROPN
gujaf-209	160	4	,	,	PUNCT
gujaf-209	160	5	lusy	lusy	NOUN
gujaf-209	160	6	,	,	PUNCT
gujaf-209	160	7	hermanto	hermanto	NOUN
gujaf-209	160	8	(	(	PUNCT
gujaf-209	160	9	2018	2018	NUM
gujaf-209	160	10	)	)	PUNCT
gujaf-209	160	11	evaluated	evaluate	VERB
gujaf-209	160	12	the	the	DET
gujaf-209	160	13	effect	effect	NOUN
gujaf-209	160	14	of	of	ADP
gujaf-209	160	15	ldr	ldr	PROPN
gujaf-209	160	16	,	,	PUNCT
gujaf-209	160	17	bopo	bopo	NOUN
gujaf-209	160	18	,	,	PUNCT
gujaf-209	160	19	and	and	CCONJ
gujaf-209	160	20	npl	npl	VERB
gujaf-209	160	21	on	on	ADP
gujaf-209	160	22	the	the	DET
gujaf-209	160	23	profitability	profitability	NOUN
gujaf-209	160	24	of	of	ADP
gujaf-209	160	25	56	56	NUM
gujaf-209	160	26	banks	bank	NOUN
gujaf-209	160	27	in	in	ADP
gujaf-209	160	28	indonesia	indonesia	PROPN
gujaf-209	160	29	,	,	PUNCT
gujaf-209	160	30	and	and	CCONJ
gujaf-209	160	31	found	find	VERB
gujaf-209	160	32	that	that	SCONJ
gujaf-209	160	33	ldr	ldr	PROPN
gujaf-209	160	34	had	have	VERB
gujaf-209	160	35	a	a	DET
gujaf-209	160	36	significant	significant	ADJ
gujaf-209	160	37	negative	negative	ADJ
gujaf-209	160	38	effect	effect	NOUN
gujaf-209	160	39	on	on	ADP
gujaf-209	160	40	profitability	profitability	NOUN
gujaf-209	160	41	.	.	PUNCT
gujaf-209	161	1	also	also	ADV
gujaf-209	161	2	,	,	PUNCT
gujaf-209	161	3	anggari	anggari	PROPN
gujaf-209	161	4	and	and	CCONJ
gujaf-209	161	5	dana	dana	PROPN
gujaf-209	161	6	(	(	PUNCT
gujaf-209	161	7	2020	2020	NUM
gujaf-209	161	8	)	)	PUNCT
gujaf-209	161	9	investigated	investigate	VERB
gujaf-209	161	10	the	the	DET
gujaf-209	161	11	effect	effect	NOUN
gujaf-209	161	12	of	of	ADP
gujaf-209	161	13	car	car	NOUN
gujaf-209	161	14	,	,	PUNCT
gujaf-209	161	15	third	third	ADJ
gujaf-209	161	16	-	-	PUNCT
gujaf-209	161	17	party	party	NOUN
gujaf-209	161	18	funds	fund	NOUN
gujaf-209	161	19	,	,	PUNCT
gujaf-209	161	20	ldr	ldr	PROPN
gujaf-209	161	21	,	,	PUNCT
gujaf-209	161	22	and	and	CCONJ
gujaf-209	161	23	bank	bank	NOUN
gujaf-209	161	24	size	size	NOUN
gujaf-209	161	25	on	on	ADP
gujaf-209	161	26	gusau	gusau	ADJ
gujaf-209	161	27	journal	journal	NOUN
gujaf-209	161	28	of	of	ADP
gujaf-209	161	29	accounting	accounting	NOUN
gujaf-209	161	30	and	and	CCONJ
gujaf-209	161	31	finance	finance	NOUN
gujaf-209	161	32	,	,	PUNCT
gujaf-209	161	33	vol	vol	NOUN
gujaf-209	161	34	.	.	PROPN
gujaf-209	161	35	4	4	NUM
gujaf-209	161	36	,	,	PUNCT
gujaf-209	161	37	issue	issue	NOUN
gujaf-209	161	38	1	1	NUM
gujaf-209	161	39	,	,	PUNCT
gujaf-209	161	40	april	april	PROPN
gujaf-209	161	41	,	,	PUNCT
gujaf-209	161	42	2023	2023	NUM
gujaf-209	161	43	102	102	NUM
gujaf-209	161	44	the	the	DET
gujaf-209	161	45	profitability	profitability	NOUN
gujaf-209	161	46	of	of	ADP
gujaf-209	161	47	44	44	NUM
gujaf-209	161	48	listed	list	VERB
gujaf-209	161	49	banks	bank	NOUN
gujaf-209	161	50	in	in	ADP
gujaf-209	161	51	indonesia	indonesia	PROPN
gujaf-209	161	52	from	from	ADP
gujaf-209	161	53	2016	2016	NUM
gujaf-209	161	54	to	to	ADP
gujaf-209	161	55	2018	2018	NUM
gujaf-209	161	56	and	and	CCONJ
gujaf-209	161	57	found	find	VERB
gujaf-209	161	58	that	that	SCONJ
gujaf-209	161	59	ldr	ldr	PROPN
gujaf-209	161	60	had	have	VERB
gujaf-209	161	61	a	a	DET
gujaf-209	161	62	positive	positive	ADJ
gujaf-209	161	63	but	but	CCONJ
gujaf-209	161	64	insignificant	insignificant	ADJ
gujaf-209	161	65	effect	effect	NOUN
gujaf-209	161	66	on	on	ADP
gujaf-209	161	67	profitability	profitability	NOUN
gujaf-209	161	68	.	.	PUNCT
gujaf-209	162	1	on	on	ADP
gujaf-209	162	2	their	their	PRON
gujaf-209	162	3	part	part	NOUN
gujaf-209	162	4	,	,	PUNCT
gujaf-209	162	5	fang	fang	X
gujaf-209	162	6	,	,	PUNCT
gujaf-209	162	7	lau	lau	PROPN
gujaf-209	162	8	,	,	PUNCT
gujaf-209	162	9	lu	lu	PROPN
gujaf-209	162	10	,	,	PUNCT
gujaf-209	162	11	tan	tan	PROPN
gujaf-209	162	12	,	,	PUNCT
gujaf-209	162	13	and	and	CCONJ
gujaf-209	162	14	zhang	zhang	PROPN
gujaf-209	162	15	(	(	PUNCT
gujaf-209	162	16	2019	2019	NUM
gujaf-209	162	17	)	)	PUNCT
gujaf-209	162	18	investigated	investigate	VERB
gujaf-209	162	19	the	the	DET
gujaf-209	162	20	joint	joint	ADJ
gujaf-209	162	21	impacts	impact	NOUN
gujaf-209	162	22	of	of	ADP
gujaf-209	162	23	risk	risk	NOUN
gujaf-209	162	24	and	and	CCONJ
gujaf-209	162	25	efficiency	efficiency	NOUN
gujaf-209	162	26	on	on	ADP
gujaf-209	162	27	banks	bank	NOUN
gujaf-209	162	28	’	'	PUNCT
gujaf-209	162	29	profitability	profitability	NOUN
gujaf-209	162	30	in	in	ADP
gujaf-209	162	31	china	china	PROPN
gujaf-209	162	32	from	from	ADP
gujaf-209	162	33	2003	2003	NUM
gujaf-209	162	34	to	to	ADP
gujaf-209	162	35	2017	2017	NUM
gujaf-209	162	36	,	,	PUNCT
gujaf-209	162	37	and	and	CCONJ
gujaf-209	162	38	found	find	VERB
gujaf-209	162	39	that	that	SCONJ
gujaf-209	162	40	bank	bank	NOUN
gujaf-209	162	41	size	size	NOUN
gujaf-209	162	42	was	be	AUX
gujaf-209	162	43	significantly	significantly	ADV
gujaf-209	162	44	related	relate	VERB
gujaf-209	162	45	to	to	ADP
gujaf-209	162	46	profitability	profitability	NOUN
gujaf-209	162	47	.	.	PUNCT
gujaf-209	163	1	conversely	conversely	ADV
gujaf-209	163	2	,	,	PUNCT
gujaf-209	163	3	ibrahim	ibrahim	PROPN
gujaf-209	163	4	(	(	PUNCT
gujaf-209	163	5	2020	2020	NUM
gujaf-209	163	6	)	)	PUNCT
gujaf-209	163	7	examined	examine	VERB
gujaf-209	163	8	the	the	DET
gujaf-209	163	9	performance	performance	NOUN
gujaf-209	163	10	of	of	ADP
gujaf-209	163	11	37	37	NUM
gujaf-209	163	12	islamic	islamic	ADJ
gujaf-209	163	13	banks	bank	NOUN
gujaf-209	163	14	in	in	ADP
gujaf-209	163	15	malaysia	malaysia	PROPN
gujaf-209	163	16	from	from	ADP
gujaf-209	163	17	1997	1997	NUM
gujaf-209	163	18	to	to	ADP
gujaf-209	163	19	1998	1998	NUM
gujaf-209	163	20	and	and	CCONJ
gujaf-209	163	21	found	find	VERB
gujaf-209	163	22	that	that	SCONJ
gujaf-209	163	23	bank	bank	NOUN
gujaf-209	163	24	size	size	NOUN
gujaf-209	163	25	had	have	VERB
gujaf-209	163	26	no	no	DET
gujaf-209	163	27	significant	significant	ADJ
gujaf-209	163	28	influence	influence	NOUN
gujaf-209	163	29	on	on	ADP
gujaf-209	163	30	performance	performance	NOUN
gujaf-209	163	31	.	.	PUNCT
gujaf-209	164	1	meanwhile	meanwhile	ADV
gujaf-209	164	2	,	,	PUNCT
gujaf-209	164	3	alfadhli	alfadhli	NOUN
gujaf-209	164	4	and	and	CCONJ
gujaf-209	164	5	alali	alali	ADJ
gujaf-209	164	6	(	(	PUNCT
gujaf-209	164	7	2021	2021	NUM
gujaf-209	164	8	)	)	PUNCT
gujaf-209	164	9	investigated	investigate	VERB
gujaf-209	164	10	the	the	DET
gujaf-209	164	11	effect	effect	NOUN
gujaf-209	164	12	of	of	ADP
gujaf-209	164	13	asset	asset	NOUN
gujaf-209	164	14	size	size	NOUN
gujaf-209	164	15	on	on	ADP
gujaf-209	164	16	the	the	DET
gujaf-209	164	17	performance	performance	NOUN
gujaf-209	164	18	of	of	ADP
gujaf-209	164	19	10	10	NUM
gujaf-209	164	20	kuwaiti	kuwaiti	PROPN
gujaf-209	164	21	banks	bank	NOUN
gujaf-209	164	22	from	from	ADP
gujaf-209	164	23	2008	2008	NUM
gujaf-209	164	24	to	to	ADP
gujaf-209	164	25	2018	2018	NUM
gujaf-209	164	26	and	and	CCONJ
gujaf-209	164	27	found	find	VERB
gujaf-209	164	28	that	that	SCONJ
gujaf-209	164	29	the	the	DET
gujaf-209	164	30	bank	bank	NOUN
gujaf-209	164	31	’s	’s	PART
gujaf-209	164	32	asset	asset	NOUN
gujaf-209	164	33	size	size	NOUN
gujaf-209	164	34	had	have	VERB
gujaf-209	164	35	a	a	DET
gujaf-209	164	36	negative	negative	ADJ
gujaf-209	164	37	and	and	CCONJ
gujaf-209	164	38	significant	significant	ADJ
gujaf-209	164	39	effect	effect	NOUN
gujaf-209	164	40	on	on	ADP
gujaf-209	164	41	performance	performance	NOUN
gujaf-209	164	42	.	.	PUNCT
gujaf-209	165	1	however	however	ADV
gujaf-209	165	2	,	,	PUNCT
gujaf-209	165	3	gupta	gupta	PROPN
gujaf-209	165	4	and	and	CCONJ
gujaf-209	165	5	mahakud	mahakud	VERB
gujaf-209	165	6	(	(	PUNCT
gujaf-209	165	7	2020	2020	NUM
gujaf-209	165	8	)	)	PUNCT
gujaf-209	165	9	examined	examine	VERB
gujaf-209	165	10	the	the	DET
gujaf-209	165	11	influence	influence	NOUN
gujaf-209	165	12	of	of	ADP
gujaf-209	165	13	personal	personal	ADJ
gujaf-209	165	14	characteristics	characteristic	NOUN
gujaf-209	165	15	of	of	ADP
gujaf-209	165	16	the	the	DET
gujaf-209	165	17	chief	chief	ADJ
gujaf-209	165	18	executive	executive	ADJ
gujaf-209	165	19	officers	officer	NOUN
gujaf-209	165	20	on	on	ADP
gujaf-209	165	21	the	the	DET
gujaf-209	165	22	performance	performance	NOUN
gujaf-209	165	23	of	of	ADP
gujaf-209	165	24	indian	indian	ADJ
gujaf-209	165	25	commercial	commercial	ADJ
gujaf-209	165	26	banks	bank	NOUN
gujaf-209	165	27	,	,	PUNCT
gujaf-209	165	28	and	and	CCONJ
gujaf-209	165	29	found	find	VERB
gujaf-209	165	30	that	that	SCONJ
gujaf-209	165	31	bank	bank	NOUN
gujaf-209	165	32	size	size	NOUN
gujaf-209	165	33	had	have	VERB
gujaf-209	165	34	a	a	DET
gujaf-209	165	35	positive	positive	ADJ
gujaf-209	165	36	and	and	CCONJ
gujaf-209	165	37	significant	significant	ADJ
gujaf-209	165	38	effect	effect	NOUN
gujaf-209	165	39	on	on	ADP
gujaf-209	165	40	performance	performance	NOUN
gujaf-209	165	41	.	.	PUNCT
gujaf-209	166	1	similarly	similarly	ADV
gujaf-209	166	2	,	,	PUNCT
gujaf-209	166	3	huong	huong	PROPN
gujaf-209	166	4	et	et	PROPN
gujaf-209	166	5	al	al	PROPN
gujaf-209	166	6	.	.	PROPN
gujaf-209	166	7	(	(	PUNCT
gujaf-209	166	8	2021	2021	NUM
gujaf-209	166	9	)	)	PUNCT
gujaf-209	166	10	used	use	VERB
gujaf-209	166	11	unbalanced	unbalanced	ADJ
gujaf-209	166	12	data	datum	NOUN
gujaf-209	166	13	to	to	PART
gujaf-209	166	14	determine	determine	VERB
gujaf-209	166	15	the	the	DET
gujaf-209	166	16	effect	effect	NOUN
gujaf-209	166	17	of	of	ADP
gujaf-209	166	18	liquidity	liquidity	NOUN
gujaf-209	166	19	risk	risk	NOUN
gujaf-209	166	20	on	on	ADP
gujaf-209	166	21	the	the	DET
gujaf-209	166	22	performance	performance	NOUN
gujaf-209	166	23	of	of	ADP
gujaf-209	166	24	banks	bank	NOUN
gujaf-209	166	25	in	in	ADP
gujaf-209	166	26	asia	asia	PROPN
gujaf-209	166	27	and	and	CCONJ
gujaf-209	166	28	established	establish	VERB
gujaf-209	166	29	a	a	DET
gujaf-209	166	30	positive	positive	ADJ
gujaf-209	166	31	and	and	CCONJ
gujaf-209	166	32	significant	significant	ADJ
gujaf-209	166	33	relationship	relationship	NOUN
gujaf-209	166	34	between	between	ADP
gujaf-209	166	35	bank	bank	NOUN
gujaf-209	166	36	size	size	NOUN
gujaf-209	166	37	and	and	CCONJ
gujaf-209	166	38	performance	performance	NOUN
gujaf-209	166	39	.	.	PUNCT
gujaf-209	167	1	but	but	CCONJ
gujaf-209	167	2	,	,	PUNCT
gujaf-209	167	3	habtoor	habtoor	PROPN
gujaf-209	167	4	(	(	PUNCT
gujaf-209	167	5	2021	2021	NUM
gujaf-209	167	6	)	)	PUNCT
gujaf-209	167	7	examined	examine	VERB
gujaf-209	167	8	the	the	DET
gujaf-209	167	9	effect	effect	NOUN
gujaf-209	167	10	of	of	ADP
gujaf-209	167	11	board	board	NOUN
gujaf-209	167	12	members	member	NOUN
gujaf-209	167	13	’	'	PUNCT
gujaf-209	167	14	shareholding	shareholding	NOUN
gujaf-209	167	15	on	on	ADP
gujaf-209	167	16	the	the	DET
gujaf-209	167	17	performance	performance	NOUN
gujaf-209	167	18	of	of	ADP
gujaf-209	167	19	12	12	NUM
gujaf-209	167	20	banks	bank	NOUN
gujaf-209	167	21	listed	list	VERB
gujaf-209	167	22	on	on	ADP
gujaf-209	167	23	the	the	DET
gujaf-209	167	24	saudi	saudi	ADJ
gujaf-209	167	25	arabian	arabian	ADJ
gujaf-209	167	26	stock	stock	NOUN
gujaf-209	167	27	exchange	exchange	NOUN
gujaf-209	167	28	from	from	ADP
gujaf-209	167	29	2011	2011	NUM
gujaf-209	167	30	to	to	ADP
gujaf-209	167	31	2013	2013	NUM
gujaf-209	167	32	and	and	CCONJ
gujaf-209	167	33	found	find	VERB
gujaf-209	167	34	an	an	DET
gujaf-209	167	35	inverse	inverse	NOUN
gujaf-209	167	36	relationship	relationship	NOUN
gujaf-209	167	37	between	between	ADP
gujaf-209	167	38	bank	bank	NOUN
gujaf-209	167	39	size	size	NOUN
gujaf-209	167	40	and	and	CCONJ
gujaf-209	167	41	performance	performance	NOUN
gujaf-209	167	42	.	.	PUNCT
gujaf-209	168	1	furthermore	furthermore	ADV
gujaf-209	168	2	,	,	PUNCT
gujaf-209	168	3	bezawada	bezawada	X
gujaf-209	168	4	(	(	PUNCT
gujaf-209	168	5	2020	2020	NUM
gujaf-209	168	6	)	)	PUNCT
gujaf-209	168	7	employed	employ	VERB
gujaf-209	168	8	corporate	corporate	ADJ
gujaf-209	168	9	governance	governance	NOUN
gujaf-209	168	10	practices	practice	NOUN
gujaf-209	168	11	to	to	PART
gujaf-209	168	12	evaluate	evaluate	VERB
gujaf-209	168	13	the	the	DET
gujaf-209	168	14	influence	influence	NOUN
gujaf-209	168	15	of	of	ADP
gujaf-209	168	16	board	board	NOUN
gujaf-209	168	17	characteristics	characteristic	NOUN
gujaf-209	168	18	on	on	ADP
gujaf-209	168	19	bank	bank	NOUN
gujaf-209	168	20	performance	performance	NOUN
gujaf-209	168	21	by	by	ADP
gujaf-209	168	22	using	use	VERB
gujaf-209	168	23	34	34	NUM
gujaf-209	168	24	commercial	commercial	ADJ
gujaf-209	168	25	banks	bank	NOUN
gujaf-209	168	26	in	in	ADP
gujaf-209	168	27	india	india	PROPN
gujaf-209	168	28	and	and	CCONJ
gujaf-209	168	29	established	establish	VERB
gujaf-209	168	30	a	a	DET
gujaf-209	168	31	negative	negative	ADJ
gujaf-209	168	32	and	and	CCONJ
gujaf-209	168	33	significant	significant	ADJ
gujaf-209	168	34	relationship	relationship	NOUN
gujaf-209	168	35	between	between	ADP
gujaf-209	168	36	bank	bank	NOUN
gujaf-209	168	37	size	size	NOUN
gujaf-209	168	38	and	and	CCONJ
gujaf-209	168	39	performance	performance	NOUN
gujaf-209	168	40	.	.	PUNCT
gujaf-209	169	1	from	from	ADP
gujaf-209	169	2	the	the	DET
gujaf-209	169	3	foregoing	forego	VERB
gujaf-209	169	4	empirical	empirical	ADJ
gujaf-209	169	5	reviews	review	NOUN
gujaf-209	169	6	,	,	PUNCT
gujaf-209	169	7	inconsistent	inconsistent	ADJ
gujaf-209	169	8	findings	finding	NOUN
gujaf-209	169	9	were	be	AUX
gujaf-209	169	10	established	establish	VERB
gujaf-209	169	11	on	on	ADP
gujaf-209	169	12	the	the	DET
gujaf-209	169	13	effects	effect	NOUN
gujaf-209	169	14	of	of	ADP
gujaf-209	169	15	deposit	deposit	NOUN
gujaf-209	169	16	and	and	CCONJ
gujaf-209	169	17	lending	lending	NOUN
gujaf-209	169	18	rates	rate	NOUN
gujaf-209	169	19	,	,	PUNCT
gujaf-209	169	20	as	as	ADV
gujaf-209	169	21	well	well	ADV
gujaf-209	169	22	as	as	ADP
gujaf-209	169	23	bank	bank	NOUN
gujaf-209	169	24	size	size	NOUN
gujaf-209	169	25	on	on	ADP
gujaf-209	169	26	bank	bank	NOUN
gujaf-209	169	27	performance	performance	NOUN
gujaf-209	169	28	,	,	PUNCT
gujaf-209	169	29	which	which	PRON
gujaf-209	169	30	requires	require	VERB
gujaf-209	169	31	the	the	DET
gujaf-209	169	32	adoption	adoption	NOUN
gujaf-209	169	33	of	of	ADP
gujaf-209	169	34	intervening	intervene	VERB
gujaf-209	169	35	variable	variable	NOUN
gujaf-209	169	36	to	to	PART
gujaf-209	169	37	moderate	moderate	VERB
gujaf-209	169	38	the	the	DET
gujaf-209	169	39	direct	direct	ADJ
gujaf-209	169	40	relationships	relationship	NOUN
gujaf-209	169	41	.	.	PUNCT
gujaf-209	170	1	moreover	moreover	ADV
gujaf-209	170	2	,	,	PUNCT
gujaf-209	170	3	most	most	ADJ
gujaf-209	170	4	of	of	ADP
gujaf-209	170	5	the	the	DET
gujaf-209	170	6	studies	study	NOUN
gujaf-209	170	7	were	be	AUX
gujaf-209	170	8	conducted	conduct	VERB
gujaf-209	170	9	in	in	ADP
gujaf-209	170	10	european	european	ADJ
gujaf-209	170	11	and	and	CCONJ
gujaf-209	170	12	asian	asian	ADJ
gujaf-209	170	13	countries	country	NOUN
gujaf-209	170	14	that	that	PRON
gujaf-209	170	15	have	have	VERB
gujaf-209	170	16	stronger	strong	ADJ
gujaf-209	170	17	socioeconomic	socioeconomic	ADJ
gujaf-209	170	18	,	,	PUNCT
gujaf-209	170	19	political	political	ADJ
gujaf-209	170	20	,	,	PUNCT
gujaf-209	170	21	cultural	cultural	ADJ
gujaf-209	170	22	,	,	PUNCT
gujaf-209	170	23	infrastructural	infrastructural	ADJ
gujaf-209	170	24	,	,	PUNCT
gujaf-209	170	25	educational	educational	ADJ
gujaf-209	170	26	and	and	CCONJ
gujaf-209	170	27	institutional	institutional	ADJ
gujaf-209	170	28	standing	standing	NOUN
gujaf-209	170	29	compared	compare	VERB
gujaf-209	170	30	to	to	ADP
gujaf-209	170	31	developing	develop	VERB
gujaf-209	170	32	countries	country	NOUN
gujaf-209	170	33	like	like	ADP
gujaf-209	170	34	nigeria	nigeria	PROPN
gujaf-209	170	35	,	,	PUNCT
gujaf-209	170	36	thus	thus	ADV
gujaf-209	170	37	,	,	PUNCT
gujaf-209	170	38	the	the	DET
gujaf-209	170	39	need	need	NOUN
gujaf-209	170	40	to	to	PART
gujaf-209	170	41	address	address	VERB
gujaf-209	170	42	the	the	DET
gujaf-209	170	43	existing	exist	VERB
gujaf-209	170	44	literature	literature	NOUN
gujaf-209	170	45	gap	gap	NOUN
gujaf-209	170	46	in	in	ADP
gujaf-209	170	47	this	this	DET
gujaf-209	170	48	context	context	NOUN
gujaf-209	170	49	.	.	PUNCT
gujaf-209	171	1	statement	statement	NOUN
gujaf-209	171	2	of	of	ADP
gujaf-209	171	3	hypotheses	hypothesis	NOUN
gujaf-209	171	4	based	base	VERB
gujaf-209	171	5	on	on	ADP
gujaf-209	171	6	the	the	DET
gujaf-209	171	7	review	review	NOUN
gujaf-209	171	8	of	of	ADP
gujaf-209	171	9	the	the	DET
gujaf-209	171	10	empirical	empirical	ADJ
gujaf-209	171	11	literature	literature	NOUN
gujaf-209	171	12	,	,	PUNCT
gujaf-209	171	13	the	the	DET
gujaf-209	171	14	following	follow	VERB
gujaf-209	171	15	null	null	ADJ
gujaf-209	171	16	hypotheses	hypothesis	NOUN
gujaf-209	171	17	were	be	AUX
gujaf-209	171	18	formulated	formulate	VERB
gujaf-209	171	19	:	:	PUNCT
gujaf-209	171	20	h01	h01	NOUN
gujaf-209	171	21	:	:	PUNCT
gujaf-209	171	22	deposit	deposit	NOUN
gujaf-209	171	23	rate	rate	NOUN
gujaf-209	171	24	has	have	VERB
gujaf-209	171	25	no	no	DET
gujaf-209	171	26	significant	significant	ADJ
gujaf-209	171	27	effect	effect	NOUN
gujaf-209	171	28	on	on	ADP
gujaf-209	171	29	the	the	DET
gujaf-209	171	30	performance	performance	NOUN
gujaf-209	171	31	of	of	ADP
gujaf-209	171	32	commercial	commercial	ADJ
gujaf-209	171	33	banks	bank	NOUN
gujaf-209	171	34	in	in	ADP
gujaf-209	171	35	nigeria	nigeria	PROPN
gujaf-209	171	36	.	.	PUNCT
gujaf-209	172	1	h02	h02	PROPN
gujaf-209	172	2	:	:	PUNCT
gujaf-209	172	3	lending	lending	NOUN
gujaf-209	172	4	rate	rate	NOUN
gujaf-209	172	5	has	have	VERB
gujaf-209	172	6	no	no	DET
gujaf-209	172	7	significant	significant	ADJ
gujaf-209	172	8	effect	effect	NOUN
gujaf-209	172	9	on	on	ADP
gujaf-209	172	10	the	the	DET
gujaf-209	172	11	performance	performance	NOUN
gujaf-209	172	12	of	of	ADP
gujaf-209	172	13	commercial	commercial	ADJ
gujaf-209	172	14	banks	bank	NOUN
gujaf-209	172	15	in	in	ADP
gujaf-209	172	16	nigeria	nigeria	PROPN
gujaf-209	172	17	.	.	PUNCT
gujaf-209	173	1	gusau	gusau	PROPN
gujaf-209	173	2	journal	journal	PROPN
gujaf-209	173	3	of	of	ADP
gujaf-209	173	4	accounting	accounting	NOUN
gujaf-209	173	5	and	and	CCONJ
gujaf-209	173	6	finance	finance	NOUN
gujaf-209	173	7	,	,	PUNCT
gujaf-209	173	8	vol	vol	NOUN
gujaf-209	173	9	.	.	PROPN
gujaf-209	173	10	4	4	NUM
gujaf-209	173	11	,	,	PUNCT
gujaf-209	173	12	issue	issue	NOUN
gujaf-209	173	13	1	1	NUM
gujaf-209	173	14	,	,	PUNCT
gujaf-209	173	15	april	april	PROPN
gujaf-209	173	16	,	,	PUNCT
gujaf-209	173	17	2023	2023	NUM
gujaf-209	173	18	103	103	NUM
gujaf-209	173	19	h03	h03	NOUN
gujaf-209	173	20	:	:	PUNCT
gujaf-209	173	21	loan	loan	NOUN
gujaf-209	173	22	-	-	PUNCT
gujaf-209	173	23	to	to	ADP
gujaf-209	173	24	-	-	PUNCT
gujaf-209	173	25	deposit	deposit	NOUN
gujaf-209	173	26	ratio	ratio	NOUN
gujaf-209	173	27	has	have	VERB
gujaf-209	173	28	no	no	DET
gujaf-209	173	29	significant	significant	ADJ
gujaf-209	173	30	effect	effect	NOUN
gujaf-209	173	31	on	on	ADP
gujaf-209	173	32	the	the	DET
gujaf-209	173	33	performance	performance	NOUN
gujaf-209	173	34	of	of	ADP
gujaf-209	173	35	commercial	commercial	ADJ
gujaf-209	173	36	banks	bank	NOUN
gujaf-209	173	37	in	in	ADP
gujaf-209	173	38	nigeria	nigeria	PROPN
gujaf-209	173	39	.	.	PUNCT
gujaf-209	174	1	h04	h04	PROPN
gujaf-209	174	2	:	:	PUNCT
gujaf-209	174	3	bank	bank	NOUN
gujaf-209	174	4	size	size	NOUN
gujaf-209	174	5	has	have	VERB
gujaf-209	174	6	no	no	DET
gujaf-209	174	7	significant	significant	ADJ
gujaf-209	174	8	moderating	moderate	VERB
gujaf-209	174	9	effect	effect	NOUN
gujaf-209	174	10	on	on	ADP
gujaf-209	174	11	the	the	DET
gujaf-209	174	12	relationship	relationship	NOUN
gujaf-209	174	13	between	between	ADP
gujaf-209	174	14	deposit	deposit	NOUN
gujaf-209	174	15	rate	rate	NOUN
gujaf-209	174	16	and	and	CCONJ
gujaf-209	174	17	performance	performance	NOUN
gujaf-209	174	18	of	of	ADP
gujaf-209	174	19	commercial	commercial	ADJ
gujaf-209	174	20	banks	bank	NOUN
gujaf-209	174	21	in	in	ADP
gujaf-209	174	22	nigeria	nigeria	PROPN
gujaf-209	174	23	.	.	PUNCT
gujaf-209	175	1	h05	h05	PROPN
gujaf-209	175	2	:	:	PUNCT
gujaf-209	175	3	bank	bank	NOUN
gujaf-209	175	4	size	size	NOUN
gujaf-209	175	5	has	have	VERB
gujaf-209	175	6	no	no	DET
gujaf-209	175	7	significant	significant	ADJ
gujaf-209	175	8	moderating	moderate	VERB
gujaf-209	175	9	effect	effect	NOUN
gujaf-209	175	10	on	on	ADP
gujaf-209	175	11	the	the	DET
gujaf-209	175	12	relationship	relationship	NOUN
gujaf-209	175	13	between	between	ADP
gujaf-209	175	14	lending	lending	NOUN
gujaf-209	175	15	rate	rate	NOUN
gujaf-209	175	16	and	and	CCONJ
gujaf-209	175	17	performance	performance	NOUN
gujaf-209	175	18	of	of	ADP
gujaf-209	175	19	commercial	commercial	ADJ
gujaf-209	175	20	banks	bank	NOUN
gujaf-209	175	21	in	in	ADP
gujaf-209	175	22	nigeria	nigeria	PROPN
gujaf-209	175	23	.	.	PUNCT
gujaf-209	176	1	h06	h06	NOUN
gujaf-209	176	2	:	:	PUNCT
gujaf-209	176	3	bank	bank	NOUN
gujaf-209	176	4	size	size	NOUN
gujaf-209	176	5	has	have	VERB
gujaf-209	176	6	no	no	DET
gujaf-209	176	7	significant	significant	ADJ
gujaf-209	176	8	moderating	moderate	VERB
gujaf-209	176	9	effect	effect	NOUN
gujaf-209	176	10	on	on	ADP
gujaf-209	176	11	the	the	DET
gujaf-209	176	12	relationship	relationship	NOUN
gujaf-209	176	13	between	between	ADP
gujaf-209	176	14	loan	loan	NOUN
gujaf-209	176	15	-	-	PUNCT
gujaf-209	176	16	to	to	ADP
gujaf-209	176	17	-	-	PUNCT
gujaf-209	176	18	deposit	deposit	NOUN
gujaf-209	176	19	ratio	ratio	NOUN
gujaf-209	176	20	and	and	CCONJ
gujaf-209	176	21	performance	performance	NOUN
gujaf-209	176	22	of	of	ADP
gujaf-209	176	23	commercial	commercial	ADJ
gujaf-209	176	24	banks	bank	NOUN
gujaf-209	176	25	in	in	ADP
gujaf-209	176	26	nigeria	nigeria	PROPN
gujaf-209	176	27	.	.	PUNCT
gujaf-209	177	1	3	3	X
gujaf-209	177	2	.	.	X
gujaf-209	177	3	methodology	methodology	NOUN
gujaf-209	177	4	the	the	DET
gujaf-209	177	5	ex	ex	NOUN
gujaf-209	177	6	-	-	NOUN
gujaf-209	177	7	pot	pot	NOUN
gujaf-209	177	8	-	-	PUNCT
gujaf-209	177	9	facto	facto	X
gujaf-209	177	10	research	research	NOUN
gujaf-209	177	11	design	design	NOUN
gujaf-209	177	12	was	be	AUX
gujaf-209	177	13	used	use	VERB
gujaf-209	177	14	in	in	ADP
gujaf-209	177	15	line	line	NOUN
gujaf-209	177	16	with	with	ADP
gujaf-209	177	17	pervez	pervez	PROPN
gujaf-209	177	18	,	,	PUNCT
gujaf-209	177	19	kjell	kjell	PROPN
gujaf-209	177	20	,	,	PUNCT
gujaf-209	177	21	and	and	CCONJ
gujaf-209	177	22	roger	roger	PROPN
gujaf-209	177	23	(	(	PUNCT
gujaf-209	177	24	2020	2020	NUM
gujaf-209	177	25	)	)	PUNCT
gujaf-209	177	26	’s	’	VERB
gujaf-209	177	27	suggestion	suggestion	NOUN
gujaf-209	177	28	because	because	SCONJ
gujaf-209	177	29	it	it	PRON
gujaf-209	177	30	is	be	AUX
gujaf-209	177	31	retrospective	retrospective	ADJ
gujaf-209	177	32	research	research	NOUN
gujaf-209	177	33	that	that	PRON
gujaf-209	177	34	tests	test	VERB
gujaf-209	177	35	the	the	DET
gujaf-209	177	36	hypothesized	hypothesized	ADJ
gujaf-209	177	37	relationships	relationship	NOUN
gujaf-209	177	38	among	among	ADP
gujaf-209	177	39	the	the	DET
gujaf-209	177	40	variables	variable	NOUN
gujaf-209	177	41	.	.	PUNCT
gujaf-209	178	1	the	the	DET
gujaf-209	178	2	study	study	NOUN
gujaf-209	178	3	’s	’s	PART
gujaf-209	178	4	population	population	NOUN
gujaf-209	178	5	was	be	AUX
gujaf-209	178	6	composed	compose	VERB
gujaf-209	178	7	of	of	ADP
gujaf-209	178	8	commercial	commercial	ADJ
gujaf-209	178	9	13	13	NUM
gujaf-209	178	10	banks	bank	NOUN
gujaf-209	178	11	listed	list	VERB
gujaf-209	178	12	on	on	ADP
gujaf-209	178	13	the	the	DET
gujaf-209	178	14	nigerian	nigerian	ADJ
gujaf-209	178	15	stock	stock	NOUN
gujaf-209	178	16	exchange	exchange	PROPN
gujaf-209	178	17	(	(	PUNCT
gujaf-209	178	18	nse	nse	NOUN
gujaf-209	178	19	)	)	PUNCT
gujaf-209	178	20	as	as	ADP
gujaf-209	178	21	of	of	ADP
gujaf-209	178	22	31st	31st	NOUN
gujaf-209	178	23	december	december	PROPN
gujaf-209	178	24	2020	2020	NUM
gujaf-209	178	25	.	.	PUNCT
gujaf-209	179	1	however	however	ADV
gujaf-209	179	2	,	,	PUNCT
gujaf-209	179	3	one	one	NUM
gujaf-209	179	4	bank	bank	NOUN
gujaf-209	179	5	(	(	PUNCT
gujaf-209	179	6	jaiz	jaiz	PROPN
gujaf-209	179	7	bank	bank	PROPN
gujaf-209	179	8	of	of	ADP
gujaf-209	179	9	nigeria	nigeria	PROPN
gujaf-209	179	10	plc	plc	PROPN
gujaf-209	179	11	)	)	PUNCT
gujaf-209	179	12	was	be	AUX
gujaf-209	179	13	dropped	drop	VERB
gujaf-209	179	14	because	because	SCONJ
gujaf-209	179	15	it	it	PRON
gujaf-209	179	16	does	do	AUX
gujaf-209	179	17	not	not	PART
gujaf-209	179	18	operate	operate	VERB
gujaf-209	179	19	on	on	ADP
gujaf-209	179	20	interest	interest	NOUN
gujaf-209	179	21	.	.	PUNCT
gujaf-209	180	1	thus	thus	ADV
gujaf-209	180	2	,	,	PUNCT
gujaf-209	180	3	the	the	DET
gujaf-209	180	4	remaining	remain	VERB
gujaf-209	180	5	12	12	NUM
gujaf-209	180	6	banks	bank	NOUN
gujaf-209	180	7	formed	form	VERB
gujaf-209	180	8	the	the	DET
gujaf-209	180	9	adjusted	adjust	VERB
gujaf-209	180	10	population	population	NOUN
gujaf-209	180	11	of	of	ADP
gujaf-209	180	12	the	the	DET
gujaf-209	180	13	study	study	NOUN
gujaf-209	180	14	.	.	PUNCT
gujaf-209	181	1	the	the	DET
gujaf-209	181	2	justification	justification	NOUN
gujaf-209	181	3	for	for	ADP
gujaf-209	181	4	selecting	select	VERB
gujaf-209	181	5	the	the	DET
gujaf-209	181	6	banks	bank	NOUN
gujaf-209	181	7	listed	list	VERB
gujaf-209	181	8	on	on	ADP
gujaf-209	181	9	the	the	DET
gujaf-209	181	10	nse	nse	NOUN
gujaf-209	181	11	was	be	AUX
gujaf-209	181	12	based	base	VERB
gujaf-209	181	13	on	on	ADP
gujaf-209	181	14	the	the	DET
gujaf-209	181	15	availability	availability	NOUN
gujaf-209	181	16	of	of	ADP
gujaf-209	181	17	data	datum	NOUN
gujaf-209	181	18	.	.	PUNCT
gujaf-209	182	1	also	also	ADV
gujaf-209	182	2	,	,	PUNCT
gujaf-209	182	3	a	a	DET
gujaf-209	182	4	balanced	balanced	ADJ
gujaf-209	182	5	panel	panel	NOUN
gujaf-209	182	6	data	datum	NOUN
gujaf-209	182	7	for	for	ADP
gujaf-209	182	8	a	a	DET
gujaf-209	182	9	10	10	NUM
gujaf-209	182	10	firm	firm	ADJ
gujaf-209	182	11	-	-	PUNCT
gujaf-209	182	12	year	year	NOUN
gujaf-209	182	13	period	period	NOUN
gujaf-209	182	14	from	from	ADP
gujaf-209	182	15	2011	2011	NUM
gujaf-209	182	16	to	to	ADP
gujaf-209	182	17	2020	2020	NUM
gujaf-209	182	18	were	be	AUX
gujaf-209	182	19	used	use	VERB
gujaf-209	182	20	making	make	VERB
gujaf-209	182	21	120	120	NUM
gujaf-209	182	22	observations	observation	NOUN
gujaf-209	182	23	.	.	PUNCT
gujaf-209	183	1	the	the	DET
gujaf-209	183	2	choice	choice	NOUN
gujaf-209	183	3	of	of	ADP
gujaf-209	183	4	this	this	DET
gujaf-209	183	5	period	period	NOUN
gujaf-209	183	6	was	be	AUX
gujaf-209	183	7	based	base	VERB
gujaf-209	183	8	on	on	ADP
gujaf-209	183	9	the	the	DET
gujaf-209	183	10	fact	fact	NOUN
gujaf-209	183	11	that	that	SCONJ
gujaf-209	183	12	the	the	DET
gujaf-209	183	13	year	year	NOUN
gujaf-209	183	14	2011	2011	NUM
gujaf-209	183	15	marked	mark	VERB
gujaf-209	183	16	the	the	DET
gujaf-209	183	17	period	period	NOUN
gujaf-209	183	18	during	during	ADP
gujaf-209	183	19	which	which	PRON
gujaf-209	183	20	commercial	commercial	ADJ
gujaf-209	183	21	banks	bank	NOUN
gujaf-209	183	22	started	start	VERB
gujaf-209	183	23	recuperating	recuperate	VERB
gujaf-209	183	24	from	from	ADP
gujaf-209	183	25	the	the	DET
gujaf-209	183	26	adverse	adverse	ADJ
gujaf-209	183	27	performance	performance	NOUN
gujaf-209	183	28	shocks	shock	NOUN
gujaf-209	183	29	occasioned	occasion	VERB
gujaf-209	183	30	by	by	ADP
gujaf-209	183	31	the	the	DET
gujaf-209	183	32	2007	2007	NUM
gujaf-209	183	33	to	to	ADP
gujaf-209	183	34	2008	2008	NUM
gujaf-209	183	35	global	global	ADJ
gujaf-209	183	36	financial	financial	ADJ
gujaf-209	183	37	crisis	crisis	NOUN
gujaf-209	183	38	(	(	PUNCT
gujaf-209	183	39	cbn	cbn	PROPN
gujaf-209	183	40	,	,	PUNCT
gujaf-209	183	41	2011	2011	NUM
gujaf-209	183	42	)	)	PUNCT
gujaf-209	183	43	;	;	PUNCT
gujaf-209	183	44	and	and	CCONJ
gujaf-209	183	45	2020	2020	NUM
gujaf-209	183	46	was	be	AUX
gujaf-209	183	47	the	the	DET
gujaf-209	183	48	closest	close	ADJ
gujaf-209	183	49	year	year	NOUN
gujaf-209	183	50	to	to	ADP
gujaf-209	183	51	the	the	DET
gujaf-209	183	52	publication	publication	NOUN
gujaf-209	183	53	of	of	ADP
gujaf-209	183	54	this	this	DET
gujaf-209	183	55	study	study	NOUN
gujaf-209	183	56	.	.	PUNCT
gujaf-209	184	1	data	datum	NOUN
gujaf-209	184	2	for	for	ADP
gujaf-209	184	3	the	the	DET
gujaf-209	184	4	proxies	proxy	NOUN
gujaf-209	184	5	of	of	ADP
gujaf-209	184	6	the	the	DET
gujaf-209	184	7	bank	bank	NOUN
gujaf-209	184	8	-	-	PUNCT
gujaf-209	184	9	specific	specific	ADJ
gujaf-209	184	10	variables	variable	NOUN
gujaf-209	184	11	were	be	AUX
gujaf-209	184	12	extracted	extract	VERB
gujaf-209	184	13	from	from	ADP
gujaf-209	184	14	the	the	DET
gujaf-209	184	15	annual	annual	ADJ
gujaf-209	184	16	reports	report	NOUN
gujaf-209	184	17	of	of	ADP
gujaf-209	184	18	the	the	DET
gujaf-209	184	19	sampled	sample	VERB
gujaf-209	184	20	banks	bank	NOUN
gujaf-209	184	21	;	;	PUNCT
gujaf-209	184	22	whereas	whereas	SCONJ
gujaf-209	184	23	macroeconomic	macroeconomic	ADJ
gujaf-209	184	24	data	datum	NOUN
gujaf-209	184	25	were	be	AUX
gujaf-209	184	26	sourced	source	VERB
gujaf-209	184	27	from	from	ADP
gujaf-209	184	28	the	the	DET
gujaf-209	184	29	world	world	NOUN
gujaf-209	184	30	development	development	NOUN
gujaf-209	184	31	indicators	indicator	NOUN
gujaf-209	184	32	(	(	PUNCT
gujaf-209	184	33	wdi	wdi	PROPN
gujaf-209	184	34	)	)	PUNCT
gujaf-209	184	35	.	.	PUNCT
gujaf-209	185	1	data	datum	NOUN
gujaf-209	185	2	analysis	analysis	NOUN
gujaf-209	185	3	was	be	AUX
gujaf-209	185	4	performed	perform	VERB
gujaf-209	185	5	using	use	VERB
gujaf-209	185	6	balanced	balanced	ADJ
gujaf-209	185	7	panel	panel	NOUN
gujaf-209	185	8	data	datum	NOUN
gujaf-209	185	9	regression	regression	NOUN
gujaf-209	185	10	with	with	ADP
gujaf-209	185	11	the	the	DET
gujaf-209	185	12	aid	aid	NOUN
gujaf-209	185	13	of	of	ADP
gujaf-209	185	14	stata	stata	NOUN
gujaf-209	185	15	software	software	PROPN
gujaf-209	185	16	version	version	PROPN
gujaf-209	185	17	14.2	14.2	NUM
gujaf-209	185	18	.	.	PUNCT
gujaf-209	186	1	the	the	DET
gujaf-209	186	2	model	model	NOUN
gujaf-209	186	3	of	of	ADP
gujaf-209	186	4	the	the	DET
gujaf-209	186	5	study	study	NOUN
gujaf-209	186	6	is	be	AUX
gujaf-209	186	7	given	give	VERB
gujaf-209	186	8	by	by	ADP
gujaf-209	186	9	:	:	PUNCT
gujaf-209	186	10	roeit	roeit	NOUN
gujaf-209	186	11	=	=	SYM
gujaf-209	186	12	β0	β0	PROPN
gujaf-209	186	13	+	+	CCONJ
gujaf-209	186	14	β1	β1	PROPN
gujaf-209	186	15	dprit	dprit	NOUN
gujaf-209	186	16	+	+	CCONJ
gujaf-209	186	17	β2	β2	NOUN
gujaf-209	186	18	lnrit	lnrit	NOUN
gujaf-209	186	19	+	+	CCONJ
gujaf-209	186	20	β3	β3	VERB
gujaf-209	186	21	ldrit	ldrit	NOUN
gujaf-209	186	22	+	+	CCONJ
gujaf-209	186	23	β4	β4	PROPN
gujaf-209	186	24	gdrit	gdrit	NOUN
gujaf-209	186	25	+	+	CCONJ
gujaf-209	186	26	β4	β4	PROPN
gujaf-209	186	27	infit	infit	NOUN
gujaf-209	186	28	+	+	CCONJ
gujaf-209	186	29	εit	εit	NOUN
gujaf-209	186	30	…	…	PUNCT
gujaf-209	186	31	…	…	SYM
gujaf-209	186	32	……	……	X
gujaf-209	186	33	(	(	PUNCT
gujaf-209	186	34	1	1	NUM
gujaf-209	186	35	)	)	PUNCT
gujaf-209	186	36	roeit	roeit	NOUN
gujaf-209	186	37	=	=	SYM
gujaf-209	186	38	β0	β0	PROPN
gujaf-209	186	39	+	+	CCONJ
gujaf-209	186	40	β1	β1	PROPN
gujaf-209	186	41	dprit	dprit	NOUN
gujaf-209	186	42	+	+	CCONJ
gujaf-209	186	43	β2	β2	NOUN
gujaf-209	186	44	lnrit	lnrit	NOUN
gujaf-209	186	45	+	+	CCONJ
gujaf-209	186	46	β3	β3	VERB
gujaf-209	186	47	ldrit	ldrit	NOUN
gujaf-209	186	48	+	+	CCONJ
gujaf-209	186	49	β4	β4	PROPN
gujaf-209	186	50	gdrit	gdrit	NOUN
gujaf-209	186	51	+	+	CCONJ
gujaf-209	186	52	β4	β4	PROPN
gujaf-209	186	53	infit	infit	NOUN
gujaf-209	186	54	β5	β5	NOUN
gujaf-209	186	55	bsz	bsz	NOUN
gujaf-209	186	56	×	×	NOUN
gujaf-209	186	57	dprit	dprit	NOUN
gujaf-209	186	58	+	+	CCONJ
gujaf-209	186	59	β6	β6	PROPN
gujaf-209	186	60	bsz	bsz	VERB
gujaf-209	186	61	×	×	NOUN
gujaf-209	186	62	lnrit	lnrit	NOUN
gujaf-209	186	63	+	+	CCONJ
gujaf-209	186	64	β6	β6	PROPN
gujaf-209	186	65	bsz	bsz	VERB
gujaf-209	186	66	×	×	PROPN
gujaf-209	186	67	ldrit	ldrit	NOUN
gujaf-209	186	68	εit	εit	NOUN
gujaf-209	186	69	…	…	PUNCT
gujaf-209	186	70	…	…	SYM
gujaf-209	186	71	……	……	X
gujaf-209	186	72	(	(	PUNCT
gujaf-209	186	73	2	2	X
gujaf-209	186	74	)	)	PUNCT
gujaf-209	186	75	gusau	gusau	ADJ
gujaf-209	186	76	journal	journal	NOUN
gujaf-209	186	77	of	of	ADP
gujaf-209	186	78	accounting	accounting	NOUN
gujaf-209	186	79	and	and	CCONJ
gujaf-209	186	80	finance	finance	NOUN
gujaf-209	186	81	,	,	PUNCT
gujaf-209	186	82	vol	vol	NOUN
gujaf-209	186	83	.	.	PROPN
gujaf-209	186	84	4	4	NUM
gujaf-209	186	85	,	,	PUNCT
gujaf-209	186	86	issue	issue	NOUN
gujaf-209	186	87	1	1	NUM
gujaf-209	186	88	,	,	PUNCT
gujaf-209	186	89	april	april	PROPN
gujaf-209	186	90	,	,	PUNCT
gujaf-209	186	91	2023	2023	NUM
gujaf-209	186	92	104	104	NUM
gujaf-209	186	93	where	where	SCONJ
gujaf-209	186	94	:	:	PUNCT
gujaf-209	186	95	roe	roe	PROPN
gujaf-209	186	96	=	=	SYM
gujaf-209	186	97	return	return	VERB
gujaf-209	186	98	on	on	ADP
gujaf-209	186	99	equity	equity	NOUN
gujaf-209	186	100	;	;	PUNCT
gujaf-209	186	101	β0	β0	PROPN
gujaf-209	186	102	=	=	SYM
gujaf-209	186	103	intercept	intercept	NOUN
gujaf-209	186	104	/	/	SYM
gujaf-209	186	105	constant	constant	ADJ
gujaf-209	186	106	;	;	PUNCT
gujaf-209	186	107	β1,2	β1,2	NUM
gujaf-209	186	108	…	…	PUNCT
gujaf-209	186	109	n	n	CCONJ
gujaf-209	186	110	=	=	NOUN
gujaf-209	186	111	parameters	parameter	NOUN
gujaf-209	186	112	–	–	PUNCT
gujaf-209	186	113	slop	slop	NOUN
gujaf-209	186	114	coefficients	coefficient	NOUN
gujaf-209	186	115	;	;	PUNCT
gujaf-209	186	116	dpr	dpr	PROPN
gujaf-209	186	117	=	=	SYM
gujaf-209	186	118	deposit	deposit	NOUN
gujaf-209	186	119	rate	rate	NOUN
gujaf-209	186	120	;	;	PUNCT
gujaf-209	186	121	lnr	lnr	PROPN
gujaf-209	186	122	=	=	SYM
gujaf-209	186	123	lending	lending	NOUN
gujaf-209	186	124	rate	rate	NOUN
gujaf-209	186	125	;	;	PUNCT
gujaf-209	186	126	bsz	bsz	NOUN
gujaf-209	186	127	=	=	SYM
gujaf-209	186	128	bank	bank	NOUN
gujaf-209	186	129	size	size	NOUN
gujaf-209	186	130	;	;	PUNCT
gujaf-209	186	131	gdr	gdr	ADJ
gujaf-209	186	132	=	=	PUNCT
gujaf-209	186	133	gross	gross	ADJ
gujaf-209	186	134	domestic	domestic	ADJ
gujaf-209	186	135	product	product	NOUN
gujaf-209	186	136	rate	rate	NOUN
gujaf-209	186	137	;	;	PUNCT
gujaf-209	186	138	ε	ε	PROPN
gujaf-209	186	139	=	=	NOUN
gujaf-209	186	140	error	error	NOUN
gujaf-209	186	141	term	term	NOUN
gujaf-209	186	142	;	;	PUNCT
gujaf-209	186	143	it	it	PRON
gujaf-209	186	144	=	=	SYM
gujaf-209	186	145	panel	panel	NOUN
gujaf-209	186	146	data	datum	NOUN
gujaf-209	186	147	(	(	PUNCT
gujaf-209	186	148	i	i	NOUN
gujaf-209	186	149	=	=	PUNCT
gujaf-209	186	150	cross	cross	ADJ
gujaf-209	186	151	-	-	ADJ
gujaf-209	186	152	sectional	sectional	ADJ
gujaf-209	186	153	observations	observation	NOUN
gujaf-209	186	154	;	;	PUNCT
gujaf-209	186	155	t	t	NOUN
gujaf-209	186	156	=	=	SYM
gujaf-209	186	157	time	time	NOUN
gujaf-209	186	158	series	series	PROPN
gujaf-209	186	159	)	)	PUNCT
gujaf-209	186	160	measurement	measurement	NOUN
gujaf-209	186	161	of	of	ADP
gujaf-209	186	162	variables	variable	NOUN
gujaf-209	186	163	the	the	DET
gujaf-209	186	164	summary	summary	NOUN
gujaf-209	186	165	of	of	ADP
gujaf-209	186	166	the	the	DET
gujaf-209	186	167	measures	measure	NOUN
gujaf-209	186	168	of	of	ADP
gujaf-209	186	169	the	the	DET
gujaf-209	186	170	dependent	dependent	ADJ
gujaf-209	186	171	,	,	PUNCT
gujaf-209	186	172	independent	independent	ADJ
gujaf-209	186	173	,	,	PUNCT
gujaf-209	186	174	moderating	moderate	VERB
gujaf-209	186	175	and	and	CCONJ
gujaf-209	186	176	control	control	NOUN
gujaf-209	186	177	variables	variable	NOUN
gujaf-209	186	178	are	be	AUX
gujaf-209	186	179	presented	present	VERB
gujaf-209	186	180	in	in	ADP
gujaf-209	186	181	table	table	NOUN
gujaf-209	186	182	3.1	3.1	NUM
gujaf-209	186	183	.	.	PUNCT
gujaf-209	186	184	table	table	NOUN
gujaf-209	186	185	3.1	3.1	NUM
gujaf-209	186	186	:	:	PUNCT
gujaf-209	186	187	summary	summary	NOUN
gujaf-209	186	188	of	of	ADP
gujaf-209	186	189	variables	variable	NOUN
gujaf-209	186	190	definition	definition	NOUN
gujaf-209	186	191	and	and	CCONJ
gujaf-209	186	192	measurement	measurement	NOUN
gujaf-209	186	193	variables	variable	VERB
gujaf-209	186	194	measures	measure	VERB
gujaf-209	186	195	source	source	NOUN
gujaf-209	186	196	authors	author	NOUN
gujaf-209	186	197	exp	exp	X
gujaf-209	186	198	.	.	PUNCT
gujaf-209	186	199	sign	sign	PROPN
gujaf-209	186	200	.	.	PUNCT
gujaf-209	187	1	dependent	dependent	ADJ
gujaf-209	187	2	variable	variable	NOUN
gujaf-209	187	3	:	:	PUNCT
gujaf-209	187	4	performance	performance	NOUN
gujaf-209	187	5	(	(	PUNCT
gujaf-209	187	6	roe	roe	NOUN
gujaf-209	187	7	)	)	PUNCT
gujaf-209	187	8	net	net	ADJ
gujaf-209	187	9	income	income	NOUN
gujaf-209	187	10	/	/	SYM
gujaf-209	187	11	shareholders	shareholder	NOUN
gujaf-209	187	12	’	'	PUNCT
gujaf-209	187	13	equity	equity	NOUN
gujaf-209	187	14	bfs	bfs	PROPN
gujaf-209	187	15	dewi	dewi	PROPN
gujaf-209	187	16	et	et	PROPN
gujaf-209	187	17	al	al	PROPN
gujaf-209	187	18	.	.	PROPN
gujaf-209	187	19	2021	2021	NUM
gujaf-209	187	20	independent	independent	ADJ
gujaf-209	187	21	variable	variable	NOUN
gujaf-209	187	22	:	:	PUNCT
gujaf-209	187	23	deposit	deposit	NOUN
gujaf-209	187	24	rate	rate	NOUN
gujaf-209	187	25	(	(	PUNCT
gujaf-209	187	26	dpr	dpr	PROPN
gujaf-209	187	27	)	)	PUNCT
gujaf-209	187	28	interest	interest	NOUN
gujaf-209	187	29	paid	pay	VERB
gujaf-209	187	30	/	/	SYM
gujaf-209	187	31	total	total	NOUN
gujaf-209	187	32	deposits	deposit	NOUN
gujaf-209	187	33	bfs	bfs	VERB
gujaf-209	187	34	antoun	antoun	X
gujaf-209	187	35	et	et	PROPN
gujaf-209	187	36	al	al	PROPN
gujaf-209	187	37	.	.	PROPN
gujaf-209	187	38	(	(	PUNCT
gujaf-209	187	39	2021	2021	NUM
gujaf-209	187	40	)	)	PUNCT
gujaf-209	187	41	-ve	-ve	VERB
gujaf-209	187	42	lending	lending	NOUN
gujaf-209	187	43	rate	rate	NOUN
gujaf-209	187	44	(	(	PUNCT
gujaf-209	187	45	lnr	lnr	PROPN
gujaf-209	187	46	)	)	PUNCT
gujaf-209	187	47	net	net	ADJ
gujaf-209	187	48	interest	interest	NOUN
gujaf-209	187	49	income	income	NOUN
gujaf-209	187	50	/	/	SYM
gujaf-209	187	51	total	total	NOUN
gujaf-209	187	52	loans	loan	NOUN
gujaf-209	187	53	bfs	bfs	VERB
gujaf-209	187	54	rahman	rahman	PROPN
gujaf-209	187	55	et	et	PROPN
gujaf-209	187	56	al	al	PROPN
gujaf-209	187	57	.	.	PROPN
gujaf-209	188	1	(	(	PUNCT
gujaf-209	188	2	2018	2018	NUM
gujaf-209	188	3	)	)	PUNCT
gujaf-209	189	1	+	+	ADP
gujaf-209	189	2	ve	ve	VERB
gujaf-209	189	3	loan	loan	NOUN
gujaf-209	189	4	-	-	PUNCT
gujaf-209	189	5	to	to	ADP
gujaf-209	189	6	-	-	PUNCT
gujaf-209	189	7	deposit	deposit	NOUN
gujaf-209	189	8	ratio	ratio	NOUN
gujaf-209	189	9	(	(	PUNCT
gujaf-209	189	10	ldr	ldr	PROPN
gujaf-209	189	11	)	)	PUNCT
gujaf-209	189	12	total	total	ADJ
gujaf-209	189	13	loans	loan	NOUN
gujaf-209	189	14	/	/	SYM
gujaf-209	189	15	total	total	ADJ
gujaf-209	189	16	deposits	deposit	NOUN
gujaf-209	189	17	bfs	bfs	VERB
gujaf-209	189	18	nugraha	nugraha	PROPN
gujaf-209	189	19	et	et	PROPN
gujaf-209	189	20	al	al	PROPN
gujaf-209	189	21	.	.	PROPN
gujaf-209	190	1	(	(	PUNCT
gujaf-209	190	2	2021	2021	NUM
gujaf-209	190	3	)	)	PUNCT
gujaf-209	191	1	+	+	ADP
gujaf-209	191	2	ve	ve	NOUN
gujaf-209	191	3	moderator	moderator	NOUN
gujaf-209	191	4	:	:	PUNCT
gujaf-209	191	5	bank	bank	NOUN
gujaf-209	191	6	size	size	NOUN
gujaf-209	191	7	(	(	PUNCT
gujaf-209	191	8	bsz	bsz	NOUN
gujaf-209	191	9	)	)	PUNCT
gujaf-209	191	10	natural	natural	ADJ
gujaf-209	191	11	log	log	NOUN
gujaf-209	191	12	of	of	ADP
gujaf-209	191	13	total	total	ADJ
gujaf-209	191	14	assets	asset	NOUN
gujaf-209	191	15	bfs	bfs	VERB
gujaf-209	191	16	tekin	tekin	NOUN
gujaf-209	191	17	(	(	PUNCT
gujaf-209	191	18	2012	2012	NUM
gujaf-209	191	19	)	)	PUNCT
gujaf-209	192	1	+	+	ADP
gujaf-209	192	2	ve	ve	VERB
gujaf-209	192	3	control	control	NOUN
gujaf-209	192	4	variable	variable	NOUN
gujaf-209	192	5	:	:	PUNCT
gujaf-209	192	6	gross	gross	ADJ
gujaf-209	192	7	domestic	domestic	ADJ
gujaf-209	192	8	prod	prod	NOUN
gujaf-209	192	9	.	.	PUNCT
gujaf-209	193	1	(	(	PUNCT
gujaf-209	193	2	gdp	gdp	NOUN
gujaf-209	193	3	)	)	PUNCT
gujaf-209	193	4	nominal	nominal	PROPN
gujaf-209	193	5	gdp	gdp	NOUN
gujaf-209	193	6	rate	rate	NOUN
gujaf-209	193	7	wd	wd	PROPN
gujaf-209	194	1	i	i	PROPN
gujaf-209	194	2	sufian	sufian	PROPN
gujaf-209	194	3	&	&	CCONJ
gujaf-209	194	4	habibullah	habibullah	PROPN
gujaf-209	194	5	(	(	PUNCT
gujaf-209	194	6	2009	2009	NUM
gujaf-209	194	7	)	)	PUNCT
gujaf-209	195	1	+	+	ADP
gujaf-209	195	2	ve	ve	NOUN
gujaf-209	195	3	inflation	inflation	NOUN
gujaf-209	195	4	(	(	PUNCT
gujaf-209	195	5	inf	inf	NOUN
gujaf-209	195	6	)	)	PUNCT
gujaf-209	195	7	consumer	consumer	NOUN
gujaf-209	195	8	price	price	NOUN
gujaf-209	195	9	index	index	NOUN
gujaf-209	195	10	(	(	PUNCT
gujaf-209	195	11	cpi	cpi	PROPN
gujaf-209	195	12	)	)	PUNCT
gujaf-209	195	13	wd	wd	PROPN
gujaf-209	195	14	i	i	PRON
gujaf-209	195	15	ridwan	ridwan	PROPN
gujaf-209	195	16	(	(	PUNCT
gujaf-209	195	17	2022	2022	NUM
gujaf-209	195	18	)	)	PUNCT
gujaf-209	195	19	-ve	-ve	VERB
gujaf-209	195	20	source	source	NOUN
gujaf-209	195	21	:	:	PUNCT
gujaf-209	195	22	authors	author	NOUN
gujaf-209	195	23	’	’	PART
gujaf-209	195	24	compilation	compilation	NOUN
gujaf-209	195	25	,	,	PUNCT
gujaf-209	195	26	2023	2023	NUM
gujaf-209	195	27	note	note	NOUN
gujaf-209	195	28	:	:	PUNCT
gujaf-209	195	29	roe	roe	PROPN
gujaf-209	195	30	=	=	SYM
gujaf-209	195	31	return	return	NOUN
gujaf-209	195	32	on	on	ADP
gujaf-209	195	33	equity	equity	NOUN
gujaf-209	195	34	;	;	PUNCT
gujaf-209	195	35	bfs	bfs	NOUN
gujaf-209	195	36	=	=	PUNCT
gujaf-209	195	37	banks	bank	NOUN
gujaf-209	195	38	'	'	PART
gujaf-209	195	39	financial	financial	ADJ
gujaf-209	195	40	statement	statement	NOUN
gujaf-209	195	41	;	;	PUNCT
gujaf-209	195	42	wdi=	wdi=	PROPN
gujaf-209	195	43	world	world	NOUN
gujaf-209	195	44	development	development	NOUN
gujaf-209	195	45	indicators	indicator	NOUN
gujaf-209	195	46	.	.	PUNCT
gujaf-209	196	1	4	4	X
gujaf-209	196	2	.	.	X
gujaf-209	196	3	presentation	presentation	NOUN
gujaf-209	196	4	of	of	ADP
gujaf-209	196	5	results	result	NOUN
gujaf-209	196	6	the	the	DET
gujaf-209	196	7	regression	regression	NOUN
gujaf-209	196	8	results	result	NOUN
gujaf-209	196	9	obtained	obtain	VERB
gujaf-209	196	10	from	from	ADP
gujaf-209	196	11	the	the	DET
gujaf-209	196	12	stata	stata	NOUN
gujaf-209	196	13	software	software	NOUN
gujaf-209	196	14	are	be	AUX
gujaf-209	196	15	presented	present	VERB
gujaf-209	196	16	in	in	ADP
gujaf-209	196	17	order	order	NOUN
gujaf-209	196	18	to	to	PART
gujaf-209	196	19	give	give	VERB
gujaf-209	196	20	room	room	NOUN
gujaf-209	196	21	for	for	ADP
gujaf-209	196	22	making	make	VERB
gujaf-209	196	23	valid	valid	ADJ
gujaf-209	196	24	inferences	inference	NOUN
gujaf-209	196	25	from	from	ADP
gujaf-209	196	26	the	the	DET
gujaf-209	196	27	hypotheses	hypothesis	NOUN
gujaf-209	196	28	testing	test	VERB
gujaf-209	196	29	gusau	gusau	ADJ
gujaf-209	196	30	journal	journal	NOUN
gujaf-209	196	31	of	of	ADP
gujaf-209	196	32	accounting	accounting	NOUN
gujaf-209	196	33	and	and	CCONJ
gujaf-209	196	34	finance	finance	NOUN
gujaf-209	196	35	,	,	PUNCT
gujaf-209	196	36	vol	vol	NOUN
gujaf-209	196	37	.	.	PROPN
gujaf-209	196	38	4	4	NUM
gujaf-209	196	39	,	,	PUNCT
gujaf-209	196	40	issue	issue	NOUN
gujaf-209	196	41	1	1	NUM
gujaf-209	196	42	,	,	PUNCT
gujaf-209	196	43	april	april	PROPN
gujaf-209	196	44	,	,	PUNCT
gujaf-209	196	45	2023	2023	NUM
gujaf-209	196	46	105	105	NUM
gujaf-209	196	47	table	table	NOUN
gujaf-209	196	48	4.1	4.1	NUM
gujaf-209	196	49	:	:	PUNCT
gujaf-209	196	50	summary	summary	NOUN
gujaf-209	196	51	of	of	ADP
gujaf-209	196	52	descriptive	descriptive	ADJ
gujaf-209	196	53	statistics	statistic	NOUN
gujaf-209	196	54	variable	variable	ADJ
gujaf-209	196	55	obs	obs	PROPN
gujaf-209	196	56	mean	mean	VERB
gujaf-209	196	57	std	std	PROPN
gujaf-209	196	58	.	.	PROPN
gujaf-209	197	1	dev	dev	PROPN
gujaf-209	197	2	.	.	PUNCT
gujaf-209	198	1	min	min	PROPN
gujaf-209	198	2	max	max	PROPN
gujaf-209	198	3	roe	roe	PROPN
gujaf-209	198	4	120	120	NUM
gujaf-209	198	5	0.076	0.076	NUM
gujaf-209	198	6	0.401	0.401	NUM
gujaf-209	198	7	-3.969	-3.969	PUNCT
gujaf-209	198	8	0.326	0.326	NUM
gujaf-209	198	9	dpr	dpr	PROPN
gujaf-209	198	10	120	120	NUM
gujaf-209	198	11	0.054	0.054	NUM
gujaf-209	198	12	0.021	0.021	NUM
gujaf-209	198	13	0.012	0.012	NUM
gujaf-209	198	14	0.120	0.120	NUM
gujaf-209	198	15	lnr	lnr	PROPN
gujaf-209	198	16	120	120	NUM
gujaf-209	198	17	0.168	0.168	NUM
gujaf-209	198	18	0.513	0.513	NUM
gujaf-209	198	19	0.047	0.047	NUM
gujaf-209	198	20	5.712	5.712	NUM
gujaf-209	198	21	ldr	ldr	NOUN
gujaf-209	198	22	120	120	NUM
gujaf-209	198	23	0.643	0.643	NUM
gujaf-209	198	24	0.172	0.172	NUM
gujaf-209	198	25	0.030	0.030	NUM
gujaf-209	198	26	0.992	0.992	NUM
gujaf-209	198	27	ta	ta	ADP
gujaf-209	198	28	120	120	NUM
gujaf-209	198	29	1869.908	1869.908	NUM
gujaf-209	198	30	1528.338	1528.338	NUM
gujaf-209	198	31	156.510	156.510	NUM
gujaf-209	198	32	7624.980	7624.980	NUM
gujaf-209	198	33	gdr	gdr	NOUN
gujaf-209	198	34	120	120	NUM
gujaf-209	198	35	0.027	0.027	NUM
gujaf-209	198	36	0.029	0.029	NUM
gujaf-209	198	37	-0.018	-0.018	X
gujaf-209	198	38	0.067	0.067	NUM
gujaf-209	198	39	inf	inf	NOUN
gujaf-209	198	40	120	120	NUM
gujaf-209	198	41	0.118	0.118	NUM
gujaf-209	198	42	0.027	0.027	NUM
gujaf-209	198	43	0.081	0.081	NUM
gujaf-209	198	44	0.165	0.165	NUM
gujaf-209	198	45	note	note	NOUN
gujaf-209	198	46	:	:	PUNCT
gujaf-209	198	47	roe	roe	PROPN
gujaf-209	198	48	=	=	SYM
gujaf-209	198	49	return	return	NOUN
gujaf-209	198	50	on	on	ADP
gujaf-209	198	51	equity	equity	NOUN
gujaf-209	198	52	:	:	PUNCT
gujaf-209	198	53	dpr	dpr	PROPN
gujaf-209	198	54	=	=	NOUN
gujaf-209	198	55	deposit	deposit	NOUN
gujaf-209	198	56	rate	rate	NOUN
gujaf-209	198	57	;	;	PUNCT
gujaf-209	198	58	lnr	lnr	PROPN
gujaf-209	198	59	=	=	SYM
gujaf-209	198	60	lending	lending	NOUN
gujaf-209	198	61	rate	rate	NOUN
gujaf-209	198	62	;	;	PUNCT
gujaf-209	198	63	ldr	ldr	PROPN
gujaf-209	198	64	=	=	PROPN
gujaf-209	198	65	loan	loan	NOUN
gujaf-209	198	66	-	-	PUNCT
gujaf-209	198	67	todeposit	todeposit	NOUN
gujaf-209	198	68	ratio	ratio	NOUN
gujaf-209	198	69	;	;	PUNCT
gujaf-209	198	70	ta	ta	X
gujaf-209	198	71	=	=	NOUN
gujaf-209	198	72	total	total	ADJ
gujaf-209	198	73	assets	asset	NOUN
gujaf-209	198	74	;	;	PUNCT
gujaf-209	198	75	gdr	gdr	ADJ
gujaf-209	198	76	=	=	PUNCT
gujaf-209	198	77	gross	gross	ADJ
gujaf-209	198	78	domestic	domestic	ADJ
gujaf-209	198	79	product	product	NOUN
gujaf-209	198	80	rate	rate	NOUN
gujaf-209	198	81	;	;	PUNCT
gujaf-209	198	82	inf	inf	ADJ
gujaf-209	198	83	=	=	SYM
gujaf-209	198	84	inflation	inflation	NOUN
gujaf-209	198	85	table	table	NOUN
gujaf-209	198	86	4.1	4.1	NUM
gujaf-209	198	87	reflects	reflect	VERB
gujaf-209	198	88	the	the	DET
gujaf-209	198	89	descriptive	descriptive	ADJ
gujaf-209	198	90	statistics	statistic	NOUN
gujaf-209	198	91	of	of	ADP
gujaf-209	198	92	120	120	NUM
gujaf-209	198	93	observations	observation	NOUN
gujaf-209	198	94	.	.	PUNCT
gujaf-209	199	1	the	the	DET
gujaf-209	199	2	average	average	ADJ
gujaf-209	199	3	roe	roe	NOUN
gujaf-209	199	4	was	be	AUX
gujaf-209	199	5	0.076	0.076	NUM
gujaf-209	199	6	with	with	ADP
gujaf-209	199	7	a	a	DET
gujaf-209	199	8	minimum	minimum	ADJ
gujaf-209	199	9	value	value	NOUN
gujaf-209	199	10	of	of	ADP
gujaf-209	199	11	-3.969	-3.969	PUNCT
gujaf-209	199	12	,	,	PUNCT
gujaf-209	199	13	a	a	DET
gujaf-209	199	14	maximum	maximum	ADJ
gujaf-209	199	15	value	value	NOUN
gujaf-209	199	16	of	of	ADP
gujaf-209	199	17	0.326	0.326	NUM
gujaf-209	199	18	,	,	PUNCT
gujaf-209	199	19	and	and	CCONJ
gujaf-209	199	20	a	a	DET
gujaf-209	199	21	standard	standard	ADJ
gujaf-209	199	22	deviation	deviation	NOUN
gujaf-209	199	23	of	of	ADP
gujaf-209	199	24	0.021	0.021	NUM
gujaf-209	199	25	.	.	PUNCT
gujaf-209	200	1	it	it	PRON
gujaf-209	200	2	means	mean	VERB
gujaf-209	200	3	the	the	DET
gujaf-209	200	4	average	average	ADJ
gujaf-209	200	5	return	return	NOUN
gujaf-209	200	6	on	on	ADP
gujaf-209	200	7	the	the	DET
gujaf-209	200	8	shareholders	shareholder	NOUN
gujaf-209	200	9	’	'	PUNCT
gujaf-209	200	10	equity	equity	NOUN
gujaf-209	200	11	was	be	AUX
gujaf-209	200	12	7.6	7.6	NUM
gujaf-209	200	13	%	%	NOUN
gujaf-209	200	14	.	.	PUNCT
gujaf-209	201	1	the	the	DET
gujaf-209	201	2	dpr	dpr	PROPN
gujaf-209	201	3	was	be	AUX
gujaf-209	201	4	an	an	DET
gujaf-209	201	5	average	average	NOUN
gujaf-209	201	6	of	of	ADP
gujaf-209	201	7	0.054	0.054	NUM
gujaf-209	201	8	or	or	CCONJ
gujaf-209	201	9	5.4	5.4	NUM
gujaf-209	201	10	%	%	NOUN
gujaf-209	201	11	with	with	ADP
gujaf-209	201	12	a	a	DET
gujaf-209	201	13	minimum	minimum	NOUN
gujaf-209	201	14	of	of	ADP
gujaf-209	201	15	0.012	0.012	NUM
gujaf-209	201	16	or	or	CCONJ
gujaf-209	201	17	1.2	1.2	NUM
gujaf-209	201	18	%	%	NOUN
gujaf-209	201	19	,	,	PUNCT
gujaf-209	201	20	a	a	DET
gujaf-209	201	21	maximum	maximum	NOUN
gujaf-209	201	22	of	of	ADP
gujaf-209	201	23	0.120	0.120	NUM
gujaf-209	201	24	or	or	CCONJ
gujaf-209	201	25	12	12	NUM
gujaf-209	201	26	%	%	NOUN
gujaf-209	201	27	,	,	PUNCT
gujaf-209	201	28	and	and	CCONJ
gujaf-209	201	29	a	a	DET
gujaf-209	201	30	standard	standard	ADJ
gujaf-209	201	31	deviation	deviation	NOUN
gujaf-209	201	32	of	of	ADP
gujaf-209	201	33	0.021	0.021	NUM
gujaf-209	201	34	or	or	CCONJ
gujaf-209	201	35	2.1	2.1	NUM
gujaf-209	201	36	%	%	NOUN
gujaf-209	201	37	.	.	PUNCT
gujaf-209	202	1	at	at	ADP
gujaf-209	202	2	the	the	DET
gujaf-209	202	3	same	same	ADJ
gujaf-209	202	4	time	time	NOUN
gujaf-209	202	5	,	,	PUNCT
gujaf-209	202	6	the	the	DET
gujaf-209	202	7	average	average	ADJ
gujaf-209	202	8	lnr	lnr	PROPN
gujaf-209	202	9	was	be	AUX
gujaf-209	202	10	0.168	0.168	NUM
gujaf-209	202	11	or	or	CCONJ
gujaf-209	202	12	16.8	16.8	NUM
gujaf-209	202	13	%	%	NOUN
gujaf-209	202	14	,	,	PUNCT
gujaf-209	202	15	with	with	ADP
gujaf-209	202	16	a	a	DET
gujaf-209	202	17	minimum	minimum	NOUN
gujaf-209	202	18	of	of	ADP
gujaf-209	202	19	0.047	0.047	NUM
gujaf-209	202	20	or	or	CCONJ
gujaf-209	202	21	4.7	4.7	NUM
gujaf-209	202	22	%	%	NOUN
gujaf-209	202	23	,	,	PUNCT
gujaf-209	202	24	a	a	DET
gujaf-209	202	25	maximum	maximum	NOUN
gujaf-209	202	26	of	of	ADP
gujaf-209	202	27	5.712	5.712	NUM
gujaf-209	202	28	or	or	CCONJ
gujaf-209	202	29	571	571	NUM
gujaf-209	202	30	%	%	NOUN
gujaf-209	202	31	,	,	PUNCT
gujaf-209	202	32	and	and	CCONJ
gujaf-209	202	33	a	a	DET
gujaf-209	202	34	standard	standard	ADJ
gujaf-209	202	35	deviation	deviation	NOUN
gujaf-209	202	36	of	of	ADP
gujaf-209	202	37	0.513	0.513	NUM
gujaf-209	202	38	or	or	CCONJ
gujaf-209	202	39	51.3	51.3	NUM
gujaf-209	202	40	%	%	NOUN
gujaf-209	202	41	.	.	PUNCT
gujaf-209	203	1	it	it	PRON
gujaf-209	203	2	means	mean	VERB
gujaf-209	203	3	the	the	DET
gujaf-209	203	4	banks	bank	NOUN
gujaf-209	203	5	received	receive	VERB
gujaf-209	203	6	an	an	DET
gujaf-209	203	7	average	average	ADJ
gujaf-209	203	8	interest	interest	NOUN
gujaf-209	203	9	income	income	NOUN
gujaf-209	203	10	of	of	ADP
gujaf-209	203	11	16.8	16.8	NUM
gujaf-209	203	12	%	%	NOUN
gujaf-209	203	13	higher	high	ADJ
gujaf-209	203	14	than	than	ADP
gujaf-209	203	15	the	the	DET
gujaf-209	203	16	interest	interest	NOUN
gujaf-209	203	17	expense	expense	NOUN
gujaf-209	203	18	of	of	ADP
gujaf-209	203	19	5.4	5.4	NUM
gujaf-209	203	20	%	%	NOUN
gujaf-209	203	21	,	,	PUNCT
gujaf-209	203	22	reflecting	reflect	VERB
gujaf-209	203	23	the	the	DET
gujaf-209	203	24	interest	interest	NOUN
gujaf-209	203	25	rate	rate	NOUN
gujaf-209	203	26	spread	spread	NOUN
gujaf-209	203	27	of	of	ADP
gujaf-209	203	28	11.4	11.4	NUM
gujaf-209	203	29	%	%	NOUN
gujaf-209	203	30	.	.	PUNCT
gujaf-209	204	1	but	but	CCONJ
gujaf-209	204	2	the	the	DET
gujaf-209	204	3	maximum	maximum	PROPN
gujaf-209	204	4	lnr	lnr	PROPN
gujaf-209	204	5	coefficient	coefficient	NOUN
gujaf-209	204	6	of	of	ADP
gujaf-209	204	7	5.712	5.712	NUM
gujaf-209	204	8	or	or	CCONJ
gujaf-209	204	9	571.2	571.2	NUM
gujaf-209	204	10	%	%	NOUN
gujaf-209	204	11	was	be	AUX
gujaf-209	204	12	an	an	DET
gujaf-209	204	13	outlier	outlier	NOUN
gujaf-209	204	14	.	.	PUNCT
gujaf-209	205	1	to	to	PART
gujaf-209	205	2	address	address	VERB
gujaf-209	205	3	this	this	DET
gujaf-209	205	4	anomaly	anomaly	NOUN
gujaf-209	205	5	,	,	PUNCT
gujaf-209	205	6	the	the	DET
gujaf-209	205	7	suggestion	suggestion	NOUN
gujaf-209	205	8	of	of	ADP
gujaf-209	205	9	maddala	maddala	NOUN
gujaf-209	205	10	(	(	PUNCT
gujaf-209	205	11	1992	1992	NUM
gujaf-209	205	12	)	)	PUNCT
gujaf-209	205	13	was	be	AUX
gujaf-209	205	14	adopted	adopt	VERB
gujaf-209	205	15	where	where	SCONJ
gujaf-209	205	16	the	the	DET
gujaf-209	205	17	data	datum	NOUN
gujaf-209	205	18	was	be	AUX
gujaf-209	205	19	checked	check	VERB
gujaf-209	205	20	and	and	CCONJ
gujaf-209	205	21	found	find	VERB
gujaf-209	205	22	to	to	PART
gujaf-209	205	23	have	have	VERB
gujaf-209	205	24	no	no	DET
gujaf-209	205	25	errors	error	NOUN
gujaf-209	205	26	.	.	PUNCT
gujaf-209	206	1	thus	thus	ADV
gujaf-209	206	2	,	,	PUNCT
gujaf-209	206	3	winsorization	winsorization	NOUN
gujaf-209	206	4	was	be	AUX
gujaf-209	206	5	performed	perform	VERB
gujaf-209	206	6	as	as	SCONJ
gujaf-209	206	7	recommended	recommend	VERB
gujaf-209	206	8	by	by	ADP
gujaf-209	206	9	winsor	winsor	PROPN
gujaf-209	206	10	(	(	PUNCT
gujaf-209	206	11	1946	1946	NUM
gujaf-209	206	12	)	)	PUNCT
gujaf-209	206	13	.	.	PUNCT
gujaf-209	207	1	it	it	PRON
gujaf-209	207	2	changed	change	VERB
gujaf-209	207	3	the	the	DET
gujaf-209	207	4	outlier	outlier	NOUN
gujaf-209	207	5	to	to	ADP
gujaf-209	207	6	a	a	DET
gujaf-209	207	7	value	value	NOUN
gujaf-209	207	8	closer	close	ADV
gujaf-209	207	9	to	to	ADP
gujaf-209	207	10	other	other	ADJ
gujaf-209	207	11	values	value	NOUN
gujaf-209	207	12	in	in	ADP
gujaf-209	207	13	the	the	DET
gujaf-209	207	14	data	datum	NOUN
gujaf-209	207	15	.	.	PUNCT
gujaf-209	208	1	two	two	NUM
gujaf-209	208	2	separate	separate	ADJ
gujaf-209	208	3	regressions	regression	NOUN
gujaf-209	208	4	were	be	AUX
gujaf-209	208	5	conducted	conduct	VERB
gujaf-209	208	6	with	with	ADP
gujaf-209	208	7	the	the	DET
gujaf-209	208	8	original	original	ADJ
gujaf-209	208	9	data	datum	NOUN
gujaf-209	208	10	and	and	CCONJ
gujaf-209	208	11	the	the	DET
gujaf-209	208	12	winsorized	winsorized	ADJ
gujaf-209	208	13	data	datum	NOUN
gujaf-209	208	14	.	.	PUNCT
gujaf-209	209	1	both	both	DET
gujaf-209	209	2	outcomes	outcome	NOUN
gujaf-209	209	3	failed	fail	VERB
gujaf-209	209	4	to	to	PART
gujaf-209	209	5	reflect	reflect	VERB
gujaf-209	209	6	significant	significant	ADJ
gujaf-209	209	7	differences	difference	NOUN
gujaf-209	209	8	,	,	PUNCT
gujaf-209	209	9	thus	thus	ADV
gujaf-209	209	10	the	the	DET
gujaf-209	209	11	natural	natural	ADJ
gujaf-209	209	12	outlier	outlier	NOUN
gujaf-209	209	13	was	be	AUX
gujaf-209	209	14	reported	report	VERB
gujaf-209	209	15	,	,	PUNCT
gujaf-209	209	16	table	table	NOUN
gujaf-209	209	17	4.1	4.1	NUM
gujaf-209	209	18	further	far	ADV
gujaf-209	209	19	revealed	reveal	VERB
gujaf-209	209	20	an	an	DET
gujaf-209	209	21	average	average	ADJ
gujaf-209	209	22	ldr	ldr	NOUN
gujaf-209	209	23	of	of	ADP
gujaf-209	209	24	0.643	0.643	NUM
gujaf-209	209	25	or	or	CCONJ
gujaf-209	209	26	64.3	64.3	NUM
gujaf-209	209	27	%	%	NOUN
gujaf-209	209	28	,	,	PUNCT
gujaf-209	209	29	a	a	DET
gujaf-209	209	30	minimum	minimum	NOUN
gujaf-209	209	31	of	of	ADP
gujaf-209	209	32	0.030	0.030	NUM
gujaf-209	209	33	or	or	CCONJ
gujaf-209	209	34	3	3	NUM
gujaf-209	209	35	%	%	NOUN
gujaf-209	209	36	,	,	PUNCT
gujaf-209	209	37	a	a	DET
gujaf-209	209	38	maximum	maximum	NOUN
gujaf-209	209	39	of	of	ADP
gujaf-209	209	40	0.992	0.992	NUM
gujaf-209	209	41	or	or	CCONJ
gujaf-209	209	42	99.2	99.2	NUM
gujaf-209	209	43	%	%	NOUN
gujaf-209	209	44	,	,	PUNCT
gujaf-209	209	45	and	and	CCONJ
gujaf-209	209	46	a	a	DET
gujaf-209	209	47	standard	standard	ADJ
gujaf-209	209	48	deviation	deviation	NOUN
gujaf-209	209	49	of	of	ADP
gujaf-209	209	50	0.172	0.172	NUM
gujaf-209	209	51	.	.	PUNCT
gujaf-209	210	1	also	also	ADV
gujaf-209	210	2	,	,	PUNCT
gujaf-209	210	3	the	the	DET
gujaf-209	210	4	gdr	gdr	PROPN
gujaf-209	210	5	recorded	record	VERB
gujaf-209	210	6	an	an	DET
gujaf-209	210	7	average	average	ADJ
gujaf-209	210	8	value	value	NOUN
gujaf-209	210	9	of	of	ADP
gujaf-209	210	10	0.027	0.027	NUM
gujaf-209	210	11	or	or	CCONJ
gujaf-209	210	12	2.7	2.7	NUM
gujaf-209	210	13	%	%	NOUN
gujaf-209	210	14	,	,	PUNCT
gujaf-209	210	15	a	a	DET
gujaf-209	210	16	minimum	minimum	NOUN
gujaf-209	210	17	of	of	ADP
gujaf-209	210	18	-0.018	-0.018	NOUN
gujaf-209	210	19	or	or	CCONJ
gujaf-209	210	20	1.8	1.8	NUM
gujaf-209	210	21	%	%	NOUN
gujaf-209	210	22	,	,	PUNCT
gujaf-209	210	23	a	a	DET
gujaf-209	210	24	maximum	maximum	NOUN
gujaf-209	210	25	of	of	ADP
gujaf-209	210	26	0.067	0.067	NUM
gujaf-209	210	27	or	or	CCONJ
gujaf-209	210	28	6.7	6.7	NUM
gujaf-209	210	29	%	%	NOUN
gujaf-209	210	30	,	,	PUNCT
gujaf-209	210	31	and	and	CCONJ
gujaf-209	210	32	a	a	DET
gujaf-209	210	33	standard	standard	ADJ
gujaf-209	210	34	deviation	deviation	NOUN
gujaf-209	210	35	of	of	ADP
gujaf-209	210	36	0.029	0.029	NUM
gujaf-209	210	37	.	.	PUNCT
gujaf-209	211	1	this	this	PRON
gujaf-209	211	2	means	mean	VERB
gujaf-209	211	3	that	that	SCONJ
gujaf-209	211	4	during	during	ADP
gujaf-209	211	5	the	the	DET
gujaf-209	211	6	review	review	NOUN
gujaf-209	211	7	period	period	NOUN
gujaf-209	211	8	,	,	PUNCT
gujaf-209	211	9	the	the	DET
gujaf-209	211	10	economy	economy	NOUN
gujaf-209	211	11	recorded	record	VERB
gujaf-209	211	12	a	a	DET
gujaf-209	211	13	gdp	gdp	NOUN
gujaf-209	211	14	decline	decline	NOUN
gujaf-209	211	15	of	of	ADP
gujaf-209	211	16	1.8	1.8	NUM
gujaf-209	211	17	%	%	NOUN
gujaf-209	211	18	and	and	CCONJ
gujaf-209	211	19	a	a	DET
gujaf-209	211	20	maximum	maximum	ADJ
gujaf-209	211	21	increase	increase	NOUN
gujaf-209	211	22	of	of	ADP
gujaf-209	211	23	6.7	6.7	NUM
gujaf-209	211	24	%	%	NOUN
gujaf-209	211	25	.	.	PUNCT
gujaf-209	212	1	on	on	ADP
gujaf-209	212	2	its	its	PRON
gujaf-209	212	3	part	part	NOUN
gujaf-209	212	4	,	,	PUNCT
gujaf-209	212	5	inf	inf	PROPN
gujaf-209	212	6	had	have	VERB
gujaf-209	212	7	an	an	DET
gujaf-209	212	8	average	average	NOUN
gujaf-209	212	9	of	of	ADP
gujaf-209	212	10	0.118	0.118	NUM
gujaf-209	212	11	or	or	CCONJ
gujaf-209	212	12	11.8	11.8	NUM
gujaf-209	212	13	%	%	NOUN
gujaf-209	212	14	,	,	PUNCT
gujaf-209	212	15	a	a	DET
gujaf-209	212	16	minimum	minimum	NOUN
gujaf-209	212	17	of	of	ADP
gujaf-209	212	18	0.081	0.081	NUM
gujaf-209	212	19	or	or	CCONJ
gujaf-209	212	20	8.1	8.1	NUM
gujaf-209	212	21	%	%	NOUN
gujaf-209	212	22	,	,	PUNCT
gujaf-209	212	23	a	a	DET
gujaf-209	212	24	maximum	maximum	NOUN
gujaf-209	212	25	of	of	ADP
gujaf-209	212	26	0.162	0.162	NUM
gujaf-209	212	27	or	or	CCONJ
gujaf-209	212	28	16.2	16.2	NUM
gujaf-209	212	29	%	%	NOUN
gujaf-209	212	30	,	,	PUNCT
gujaf-209	212	31	and	and	CCONJ
gujaf-209	212	32	a	a	DET
gujaf-209	212	33	standard	standard	ADJ
gujaf-209	212	34	deviation	deviation	NOUN
gujaf-209	212	35	of	of	ADP
gujaf-209	212	36	0.027	0.027	NUM
gujaf-209	212	37	.	.	PUNCT
gujaf-209	213	1	the	the	DET
gujaf-209	213	2	bsz	bsz	NOUN
gujaf-209	213	3	,	,	PUNCT
gujaf-209	213	4	as	as	SCONJ
gujaf-209	213	5	proxied	proxie	VERB
gujaf-209	213	6	by	by	ADP
gujaf-209	213	7	total	total	ADJ
gujaf-209	213	8	assets	asset	NOUN
gujaf-209	213	9	(	(	PUNCT
gujaf-209	213	10	ta	ta	NOUN
gujaf-209	213	11	)	)	PUNCT
gujaf-209	213	12	,	,	PUNCT
gujaf-209	213	13	had	have	VERB
gujaf-209	213	14	an	an	DET
gujaf-209	213	15	average	average	NOUN
gujaf-209	213	16	of	of	ADP
gujaf-209	213	17	gusau	gusau	ADJ
gujaf-209	213	18	journal	journal	NOUN
gujaf-209	213	19	of	of	ADP
gujaf-209	213	20	accounting	accounting	NOUN
gujaf-209	213	21	and	and	CCONJ
gujaf-209	213	22	finance	finance	NOUN
gujaf-209	213	23	,	,	PUNCT
gujaf-209	213	24	vol	vol	NOUN
gujaf-209	213	25	.	.	PROPN
gujaf-209	213	26	4	4	NUM
gujaf-209	213	27	,	,	PUNCT
gujaf-209	213	28	issue	issue	NOUN
gujaf-209	213	29	1	1	NUM
gujaf-209	213	30	,	,	PUNCT
gujaf-209	213	31	april	april	PROPN
gujaf-209	213	32	,	,	PUNCT
gujaf-209	213	33	2023	2023	NUM
gujaf-209	213	34	106	106	NUM
gujaf-209	214	1	₦	₦	CCONJ
gujaf-209	214	2	1869.91	1869.91	NUM
gujaf-209	214	3	billion	billion	NUM
gujaf-209	214	4	,	,	PUNCT
gujaf-209	214	5	with	with	ADP
gujaf-209	214	6	a	a	DET
gujaf-209	214	7	minimum	minimum	NOUN
gujaf-209	214	8	of	of	ADP
gujaf-209	214	9	₦	₦	PROPN
gujaf-209	214	10	156.51	156.51	NUM
gujaf-209	214	11	billion	billion	NUM
gujaf-209	214	12	,	,	PUNCT
gujaf-209	214	13	a	a	DET
gujaf-209	214	14	maximum	maximum	NOUN
gujaf-209	214	15	of	of	ADP
gujaf-209	214	16	₦	₦	PROPN
gujaf-209	214	17	7624.98	7624.98	NUM
gujaf-209	214	18	billion	billion	NUM
gujaf-209	214	19	,	,	PUNCT
gujaf-209	214	20	and	and	CCONJ
gujaf-209	214	21	a	a	DET
gujaf-209	214	22	standard	standard	ADJ
gujaf-209	214	23	deviation	deviation	NOUN
gujaf-209	214	24	of	of	ADP
gujaf-209	214	25	₦	₦	X
gujaf-209	214	26	1528.34	1528.34	NUM
gujaf-209	214	27	.	.	PUNCT
gujaf-209	215	1	table	table	NOUN
gujaf-209	215	2	4.2	4.2	NUM
gujaf-209	215	3	:	:	PUNCT
gujaf-209	215	4	correlation	correlation	NOUN
gujaf-209	215	5	matrix	matrix	NOUN
gujaf-209	215	6	roe	roe	PROPN
gujaf-209	215	7	dpr	dpr	PROPN
gujaf-209	215	8	lnr	lnr	PROPN
gujaf-209	215	9	ldr	ldr	PROPN
gujaf-209	215	10	bsz	bsz	PROPN
gujaf-209	215	11	gdr	gdr	PROPN
gujaf-209	215	12	inf	inf	PROPN
gujaf-209	215	13	roe	roe	PROPN
gujaf-209	215	14	1.000	1.000	NUM
gujaf-209	215	15	dpr	dpr	PROPN
gujaf-209	215	16	-0.268	-0.268	PUNCT
gujaf-209	215	17	*	*	PUNCT
gujaf-209	215	18	*	*	PUNCT
gujaf-209	215	19	*	*	PUNCT
gujaf-209	215	20	1.000	1.000	NUM
gujaf-209	215	21	(	(	PUNCT
gujaf-209	215	22	0.003	0.003	NUM
gujaf-209	215	23	)	)	PUNCT
gujaf-209	215	24	lnr	lnr	PROPN
gujaf-209	215	25	-0.017	-0.017	PUNCT
gujaf-209	215	26	0.270	0.270	NUM
gujaf-209	215	27	*	*	PUNCT
gujaf-209	215	28	*	*	PUNCT
gujaf-209	215	29	*	*	PUNCT
gujaf-209	215	30	1.000	1.000	NUM
gujaf-209	215	31	(	(	PUNCT
gujaf-209	215	32	0.858	0.858	NUM
gujaf-209	215	33	)	)	PUNCT
gujaf-209	215	34	(	(	PUNCT
gujaf-209	215	35	0.003	0.003	NUM
gujaf-209	215	36	)	)	PUNCT
gujaf-209	215	37	ldr	ldr	NOUN
gujaf-209	215	38	0.152	0.152	NUM
gujaf-209	215	39	*	*	PUNCT
gujaf-209	215	40	0.205	0.205	NUM
gujaf-209	215	41	*	*	PUNCT
gujaf-209	215	42	*	*	PUNCT
gujaf-209	215	43	-0.360	-0.360	ADJ
gujaf-209	215	44	*	*	PUNCT
gujaf-209	215	45	*	*	PUNCT
gujaf-209	215	46	*	*	PROPN
gujaf-209	215	47	1.000	1.000	NUM
gujaf-209	215	48	(	(	PUNCT
gujaf-209	215	49	0.097	0.097	NUM
gujaf-209	215	50	)	)	PUNCT
gujaf-209	215	51	(	(	PUNCT
gujaf-209	215	52	0.024	0.024	NUM
gujaf-209	215	53	)	)	PUNCT
gujaf-209	215	54	(	(	PUNCT
gujaf-209	215	55	0.000	0.000	X
gujaf-209	215	56	)	)	PUNCT
gujaf-209	215	57	bsz	bsz	VERB
gujaf-209	215	58	0.351	0.351	NUM
gujaf-209	215	59	*	*	PUNCT
gujaf-209	215	60	*	*	PUNCT
gujaf-209	215	61	*	*	PUNCT
gujaf-209	215	62	-0.447	-0.447	PUNCT
gujaf-209	215	63	*	*	PUNCT
gujaf-209	215	64	*	*	PUNCT
gujaf-209	215	65	*	*	PUNCT
gujaf-209	216	1	-0.256	-0.256	PUNCT
gujaf-209	216	2	*	*	PUNCT
gujaf-209	216	3	*	*	PUNCT
gujaf-209	216	4	*	*	PUNCT
gujaf-209	217	1	0.241	0.241	NUM
gujaf-209	217	2	*	*	PUNCT
gujaf-209	217	3	*	*	PUNCT
gujaf-209	217	4	*	*	PUNCT
gujaf-209	217	5	1.000	1.000	NUM
gujaf-209	217	6	(	(	PUNCT
gujaf-209	217	7	0.000	0.000	NUM
gujaf-209	217	8	)	)	PUNCT
gujaf-209	217	9	(	(	PUNCT
gujaf-209	217	10	0.000	0.000	NUM
gujaf-209	217	11	)	)	PUNCT
gujaf-209	217	12	(	(	PUNCT
gujaf-209	217	13	0.005	0.005	NUM
gujaf-209	217	14	)	)	PUNCT
gujaf-209	217	15	(	(	PUNCT
gujaf-209	217	16	0.008	0.008	NUM
gujaf-209	217	17	)	)	PUNCT
gujaf-209	217	18	gdr	gdr	NOUN
gujaf-209	217	19	-0.099	-0.099	PUNCT
gujaf-209	217	20	-0.028	-0.028	PROPN
gujaf-209	217	21	-0.040	-0.040	NUM
gujaf-209	217	22	-0.112	-0.112	PUNCT
gujaf-209	217	23	-0.224	-0.224	PUNCT
gujaf-209	217	24	*	*	PUNCT
gujaf-209	217	25	*	*	NOUN
gujaf-209	217	26	1.000	1.000	NUM
gujaf-209	217	27	(	(	PUNCT
gujaf-209	217	28	0.283	0.283	NUM
gujaf-209	217	29	)	)	PUNCT
gujaf-209	217	30	(	(	PUNCT
gujaf-209	217	31	0.759	0.759	NUM
gujaf-209	217	32	)	)	PUNCT
gujaf-209	217	33	(	(	PUNCT
gujaf-209	217	34	0.663	0.663	NUM
gujaf-209	217	35	)	)	PUNCT
gujaf-209	217	36	(	(	PUNCT
gujaf-209	217	37	0.225	0.225	NUM
gujaf-209	217	38	)	)	PUNCT
gujaf-209	217	39	(	(	PUNCT
gujaf-209	217	40	0.014	0.014	NUM
gujaf-209	217	41	)	)	PUNCT
gujaf-209	217	42	inf	inf	PROPN
gujaf-209	217	43	0.019	0.019	NUM
gujaf-209	217	44	0.137	0.137	NUM
gujaf-209	217	45	0.155	0.155	NUM
gujaf-209	217	46	*	*	NOUN
gujaf-209	217	47	0.107	0.107	NUM
gujaf-209	217	48	0.112	0.112	NUM
gujaf-209	217	49	-0.781	-0.781	NOUN
gujaf-209	217	50	*	*	PUNCT
gujaf-209	217	51	*	*	PUNCT
gujaf-209	217	52	*	*	SYM
gujaf-209	217	53	1.000	1.000	NUM
gujaf-209	217	54	(	(	PUNCT
gujaf-209	217	55	0.841	0.841	NUM
gujaf-209	217	56	)	)	PUNCT
gujaf-209	217	57	(	(	PUNCT
gujaf-209	217	58	0.137	0.137	NUM
gujaf-209	217	59	)	)	PUNCT
gujaf-209	217	60	(	(	PUNCT
gujaf-209	217	61	0.091	0.091	NUM
gujaf-209	217	62	)	)	PUNCT
gujaf-209	217	63	(	(	PUNCT
gujaf-209	217	64	0.247	0.247	NUM
gujaf-209	217	65	)	)	PUNCT
gujaf-209	217	66	(	(	PUNCT
gujaf-209	217	67	0.223	0.223	NUM
gujaf-209	217	68	)	)	PUNCT
gujaf-209	217	69	(	(	PUNCT
gujaf-209	217	70	0.000	0.000	X
gujaf-209	217	71	)	)	PUNCT
gujaf-209	217	72	note	note	NOUN
gujaf-209	217	73	:	:	PUNCT
gujaf-209	217	74	roe	roe	PROPN
gujaf-209	217	75	=	=	SYM
gujaf-209	217	76	return	return	NOUN
gujaf-209	217	77	on	on	ADP
gujaf-209	217	78	equity	equity	NOUN
gujaf-209	217	79	:	:	PUNCT
gujaf-209	217	80	dpr	dpr	PROPN
gujaf-209	217	81	=	=	NOUN
gujaf-209	217	82	deposit	deposit	NOUN
gujaf-209	217	83	rate	rate	NOUN
gujaf-209	217	84	;	;	PUNCT
gujaf-209	217	85	lnr	lnr	PROPN
gujaf-209	217	86	=	=	SYM
gujaf-209	217	87	lending	lending	NOUN
gujaf-209	217	88	rate	rate	NOUN
gujaf-209	217	89	;	;	PUNCT
gujaf-209	217	90	gdr	gdr	ADJ
gujaf-209	217	91	=	=	PUNCT
gujaf-209	217	92	gross	gross	ADJ
gujaf-209	217	93	domestic	domestic	ADJ
gujaf-209	217	94	product	product	NOUN
gujaf-209	217	95	rate	rate	NOUN
gujaf-209	217	96	;	;	PUNCT
gujaf-209	217	97	bsz	bsz	NOUN
gujaf-209	217	98	=	=	SYM
gujaf-209	217	99	bank	bank	NOUN
gujaf-209	217	100	size	size	NOUN
gujaf-209	217	101	;	;	PUNCT
gujaf-209	217	102	values	value	NOUN
gujaf-209	217	103	in	in	ADP
gujaf-209	217	104	parenthesis	parenthesis	ADJ
gujaf-209	217	105	=	=	NOUN
gujaf-209	217	106	probability	probability	NOUN
gujaf-209	217	107	of	of	ADP
gujaf-209	217	108	correlation	correlation	NOUN
gujaf-209	217	109	coefficients	coefficient	NOUN
gujaf-209	217	110	;	;	PUNCT
gujaf-209	217	111	*	*	PUNCT
gujaf-209	217	112	*	*	PUNCT
gujaf-209	217	113	*	*	PUNCT
gujaf-209	217	114	=	=	NOUN
gujaf-209	217	115	significance	significance	NOUN
gujaf-209	217	116	level	level	NOUN
gujaf-209	217	117	at	at	ADP
gujaf-209	217	118	1	1	NUM
gujaf-209	217	119	%	%	NOUN
gujaf-209	217	120	;	;	PUNCT
gujaf-209	218	1	*	*	PUNCT
gujaf-209	218	2	*	*	PUNCT
gujaf-209	218	3	=	=	NOUN
gujaf-209	218	4	significance	significance	NOUN
gujaf-209	218	5	level	level	NOUN
gujaf-209	218	6	at	at	ADP
gujaf-209	218	7	5	5	NUM
gujaf-209	218	8	%	%	NOUN
gujaf-209	218	9	;	;	PUNCT
gujaf-209	218	10	*	*	PUNCT
gujaf-209	218	11	=	=	NOUN
gujaf-209	218	12	significance	significance	NOUN
gujaf-209	218	13	level	level	NOUN
gujaf-209	218	14	at	at	ADP
gujaf-209	218	15	10	10	NUM
gujaf-209	218	16	%	%	NOUN
gujaf-209	218	17	.	.	PUNCT
gujaf-209	219	1	table	table	NOUN
gujaf-209	219	2	4.3	4.3	NUM
gujaf-209	219	3	shows	show	VERB
gujaf-209	219	4	the	the	DET
gujaf-209	219	5	pairwise	pairwise	NOUN
gujaf-209	219	6	correlation	correlation	NOUN
gujaf-209	219	7	coefficients	coefficient	NOUN
gujaf-209	219	8	among	among	ADP
gujaf-209	219	9	the	the	DET
gujaf-209	219	10	variables	variable	NOUN
gujaf-209	219	11	.	.	PUNCT
gujaf-209	220	1	the	the	DET
gujaf-209	220	2	correlation	correlation	NOUN
gujaf-209	220	3	of	of	ADP
gujaf-209	220	4	dpr	dpr	PROPN
gujaf-209	220	5	with	with	ADP
gujaf-209	220	6	roe	roe	PROPN
gujaf-209	220	7	was	be	AUX
gujaf-209	220	8	negative	negative	ADJ
gujaf-209	220	9	and	and	CCONJ
gujaf-209	220	10	significant	significant	ADJ
gujaf-209	220	11	(	(	PUNCT
gujaf-209	220	12	-0.268	-0.268	PUNCT
gujaf-209	220	13	)	)	PUNCT
gujaf-209	220	14	at	at	ADP
gujaf-209	220	15	a	a	DET
gujaf-209	220	16	1	1	NUM
gujaf-209	220	17	%	%	NOUN
gujaf-209	220	18	p	p	NOUN
gujaf-209	220	19	-	-	PUNCT
gujaf-209	220	20	value	value	NOUN
gujaf-209	220	21	.	.	PUNCT
gujaf-209	221	1	whereas	whereas	SCONJ
gujaf-209	221	2	,	,	PUNCT
gujaf-209	221	3	the	the	DET
gujaf-209	221	4	correlation	correlation	NOUN
gujaf-209	221	5	of	of	ADP
gujaf-209	221	6	lnr	lnr	PROPN
gujaf-209	221	7	and	and	CCONJ
gujaf-209	221	8	gdr	gdr	PROPN
gujaf-209	221	9	with	with	ADP
gujaf-209	221	10	the	the	DET
gujaf-209	221	11	roe	roe	NOUN
gujaf-209	221	12	were	be	AUX
gujaf-209	221	13	also	also	ADV
gujaf-209	221	14	negative	negative	ADJ
gujaf-209	221	15	with	with	ADP
gujaf-209	221	16	-0.017	-0.017	PUNCT
gujaf-209	221	17	and	and	CCONJ
gujaf-209	221	18	-0.099	-0.099	NUM
gujaf-209	221	19	coefficients	coefficient	NOUN
gujaf-209	221	20	which	which	PRON
gujaf-209	221	21	were	be	AUX
gujaf-209	221	22	not	not	PART
gujaf-209	221	23	significant	significant	ADJ
gujaf-209	221	24	at	at	ADP
gujaf-209	221	25	0.858	0.858	NUM
gujaf-209	221	26	and	and	CCONJ
gujaf-209	221	27	0.283	0.283	NUM
gujaf-209	221	28	pvalues	pvalue	NOUN
gujaf-209	221	29	respectively	respectively	ADV
gujaf-209	221	30	.	.	PUNCT
gujaf-209	222	1	it	it	PRON
gujaf-209	222	2	implies	imply	VERB
gujaf-209	222	3	that	that	SCONJ
gujaf-209	222	4	an	an	DET
gujaf-209	222	5	increase	increase	NOUN
gujaf-209	222	6	in	in	ADP
gujaf-209	222	7	the	the	DET
gujaf-209	222	8	deposit	deposit	NOUN
gujaf-209	222	9	rate	rate	NOUN
gujaf-209	222	10	results	result	NOUN
gujaf-209	222	11	in	in	ADP
gujaf-209	222	12	a	a	DET
gujaf-209	222	13	decrease	decrease	NOUN
gujaf-209	222	14	in	in	ADP
gujaf-209	222	15	performance	performance	NOUN
gujaf-209	222	16	and	and	CCONJ
gujaf-209	222	17	vice	vice	NOUN
gujaf-209	222	18	versa	versa	ADV
gujaf-209	222	19	.	.	PUNCT
gujaf-209	223	1	but	but	CCONJ
gujaf-209	223	2	bsz	bsz	NOUN
gujaf-209	223	3	was	be	AUX
gujaf-209	223	4	positively	positively	ADV
gujaf-209	223	5	related	relate	VERB
gujaf-209	223	6	to	to	ADP
gujaf-209	223	7	roe	roe	NOUN
gujaf-209	223	8	with	with	ADP
gujaf-209	223	9	a	a	DET
gujaf-209	223	10	0.351	0.351	NUM
gujaf-209	223	11	coefficient	coefficient	NOUN
gujaf-209	223	12	that	that	PRON
gujaf-209	223	13	is	be	AUX
gujaf-209	223	14	significant	significant	ADJ
gujaf-209	223	15	at	at	ADP
gujaf-209	223	16	1	1	NUM
gujaf-209	223	17	%	%	NOUN
gujaf-209	223	18	,	,	PUNCT
gujaf-209	223	19	meaning	mean	VERB
gujaf-209	223	20	that	that	SCONJ
gujaf-209	223	21	an	an	DET
gujaf-209	223	22	increase	increase	NOUN
gujaf-209	223	23	in	in	ADP
gujaf-209	223	24	the	the	DET
gujaf-209	223	25	assets	asset	NOUN
gujaf-209	223	26	of	of	ADP
gujaf-209	223	27	banks	bank	NOUN
gujaf-209	223	28	leads	lead	VERB
gujaf-209	223	29	to	to	ADP
gujaf-209	223	30	an	an	DET
gujaf-209	223	31	increase	increase	NOUN
gujaf-209	223	32	in	in	ADP
gujaf-209	223	33	the	the	DET
gujaf-209	223	34	performance	performance	NOUN
gujaf-209	223	35	and	and	CCONJ
gujaf-209	223	36	vice	vice	NOUN
gujaf-209	223	37	versa	versa	ADV
gujaf-209	223	38	.	.	PUNCT
gujaf-209	224	1	the	the	DET
gujaf-209	224	2	pairwise	pairwise	NOUN
gujaf-209	224	3	correlation	correlation	NOUN
gujaf-209	224	4	among	among	ADP
gujaf-209	224	5	other	other	ADJ
gujaf-209	224	6	variables	variable	NOUN
gujaf-209	224	7	can	can	AUX
gujaf-209	224	8	be	be	AUX
gujaf-209	224	9	seen	see	VERB
gujaf-209	224	10	at	at	ADP
gujaf-209	224	11	the	the	DET
gujaf-209	224	12	intersection	intersection	NOUN
gujaf-209	224	13	point	point	NOUN
gujaf-209	224	14	of	of	ADP
gujaf-209	224	15	the	the	DET
gujaf-209	224	16	vertical	vertical	ADJ
gujaf-209	224	17	and	and	CCONJ
gujaf-209	224	18	horizontal	horizontal	ADJ
gujaf-209	224	19	cells	cell	NOUN
gujaf-209	224	20	of	of	ADP
gujaf-209	224	21	each	each	DET
gujaf-209	224	22	variable	variable	NOUN
gujaf-209	224	23	.	.	PUNCT
gujaf-209	225	1	according	accord	VERB
gujaf-209	225	2	to	to	ADP
gujaf-209	225	3	cohen	cohen	PROPN
gujaf-209	225	4	and	and	CCONJ
gujaf-209	225	5	lea	lea	PROPN
gujaf-209	225	6	(	(	PUNCT
gujaf-209	225	7	2003	2003	NUM
gujaf-209	225	8	)	)	PUNCT
gujaf-209	225	9	,	,	PUNCT
gujaf-209	225	10	a	a	DET
gujaf-209	225	11	high	high	ADJ
gujaf-209	225	12	correlation	correlation	NOUN
gujaf-209	225	13	coefficient	coefficient	NOUN
gujaf-209	225	14	insinuates	insinuate	VERB
gujaf-209	225	15	an	an	DET
gujaf-209	225	16	early	early	ADJ
gujaf-209	225	17	multicollinearity	multicollinearity	NOUN
gujaf-209	225	18	signal	signal	NOUN
gujaf-209	225	19	that	that	PRON
gujaf-209	225	20	could	could	AUX
gujaf-209	225	21	only	only	ADV
gujaf-209	225	22	be	be	AUX
gujaf-209	225	23	confirmed	confirm	VERB
gujaf-209	225	24	by	by	ADP
gujaf-209	225	25	performing	perform	VERB
gujaf-209	225	26	a	a	DET
gujaf-209	225	27	variance	variance	NOUN
gujaf-209	225	28	inflation	inflation	NOUN
gujaf-209	225	29	factor	factor	NOUN
gujaf-209	225	30	(	(	PUNCT
gujaf-209	225	31	vif	vif	NOUN
gujaf-209	225	32	)	)	PUNCT
gujaf-209	225	33	test	test	NOUN
gujaf-209	225	34	.	.	PUNCT
gujaf-209	226	1	table	table	NOUN
gujaf-209	226	2	4.2	4.2	NUM
gujaf-209	226	3	indicated	indicate	VERB
gujaf-209	226	4	correlation	correlation	NOUN
gujaf-209	226	5	among	among	ADP
gujaf-209	226	6	the	the	DET
gujaf-209	226	7	explanatory	explanatory	ADJ
gujaf-209	226	8	variables	variable	NOUN
gujaf-209	226	9	whose	whose	DET
gujaf-209	226	10	coefficients	coefficient	NOUN
gujaf-209	226	11	fall	fall	VERB
gujaf-209	226	12	below	below	ADP
gujaf-209	226	13	±0.70	±0.70	PROPN
gujaf-209	226	14	,	,	PUNCT
gujaf-209	226	15	which	which	PRON
gujaf-209	226	16	is	be	AUX
gujaf-209	226	17	the	the	DET
gujaf-209	226	18	threshold	threshold	NOUN
gujaf-209	226	19	of	of	ADP
gujaf-209	226	20	gusau	gusau	ADJ
gujaf-209	226	21	journal	journal	PROPN
gujaf-209	226	22	of	of	ADP
gujaf-209	226	23	accounting	accounting	NOUN
gujaf-209	226	24	and	and	CCONJ
gujaf-209	226	25	finance	finance	NOUN
gujaf-209	226	26	,	,	PUNCT
gujaf-209	226	27	vol	vol	NOUN
gujaf-209	226	28	.	.	PROPN
gujaf-209	226	29	4	4	NUM
gujaf-209	226	30	,	,	PUNCT
gujaf-209	226	31	issue	issue	NOUN
gujaf-209	226	32	1	1	NUM
gujaf-209	226	33	,	,	PUNCT
gujaf-209	226	34	april	april	PROPN
gujaf-209	226	35	,	,	PUNCT
gujaf-209	226	36	2023	2023	NUM
gujaf-209	226	37	107	107	NUM
gujaf-209	226	38	multicollinearity	multicollinearity	NOUN
gujaf-209	226	39	(	(	PUNCT
gujaf-209	226	40	hair	hair	NOUN
gujaf-209	226	41	,	,	PUNCT
gujaf-209	226	42	anderson	anderson	PROPN
gujaf-209	226	43	,	,	PUNCT
gujaf-209	226	44	tatham	tatham	PROPN
gujaf-209	226	45	&	&	CCONJ
gujaf-209	226	46	black	black	ADJ
gujaf-209	226	47	,	,	PUNCT
gujaf-209	226	48	1995	1995	NUM
gujaf-209	226	49	;	;	PUNCT
gujaf-209	226	50	ringle	ringle	NOUN
gujaf-209	226	51	,	,	PUNCT
gujaf-209	226	52	wende	wende	NOUN
gujaf-209	226	53	&	&	CCONJ
gujaf-209	226	54	becker	becker	PROPN
gujaf-209	226	55	,	,	PUNCT
gujaf-209	226	56	2015	2015	NUM
gujaf-209	226	57	)	)	PUNCT
gujaf-209	226	58	.	.	PUNCT
gujaf-209	227	1	table	table	NOUN
gujaf-209	227	2	4.3	4.3	NUM
gujaf-209	227	3	:	:	PUNCT
gujaf-209	227	4	multicollinearity	multicollinearity	NOUN
gujaf-209	227	5	test	test	NOUN
gujaf-209	227	6	variable	variable	NOUN
gujaf-209	227	7	vif	vif	NOUN
gujaf-209	227	8	1	1	NUM
gujaf-209	227	9	/	/	SYM
gujaf-209	227	10	vif	vif	PROPN
gujaf-209	227	11	inf	inf	NOUN
gujaf-209	227	12	2.74	2.74	NUM
gujaf-209	227	13	0.365	0.365	NUM
gujaf-209	228	1	gdr	gdr	PROPN
gujaf-209	228	2	2.71	2.71	NUM
gujaf-209	228	3	0.369	0.369	NUM
gujaf-209	228	4	dpr	dpr	NOUN
gujaf-209	228	5	1.64	1.64	NUM
gujaf-209	228	6	0.609	0.609	NUM
gujaf-209	228	7	bsz	bsz	VERB
gujaf-209	228	8	1.55	1.55	NUM
gujaf-209	228	9	0.645	0.645	NUM
gujaf-209	228	10	ldr	ldr	PROPN
gujaf-209	228	11	1.49	1.49	NUM
gujaf-209	228	12	0.671	0.671	NUM
gujaf-209	228	13	lnr	lnr	PROPN
gujaf-209	228	14	1.39	1.39	NUM
gujaf-209	228	15	0.718	0.718	NUM
gujaf-209	228	16	mean	mean	NOUN
gujaf-209	228	17	vif	vif	NOUN
gujaf-209	228	18	1.92	1.92	NUM
gujaf-209	228	19	table	table	NOUN
gujaf-209	228	20	4.3	4.3	NUM
gujaf-209	228	21	has	have	AUX
gujaf-209	228	22	affirmed	affirm	VERB
gujaf-209	228	23	the	the	DET
gujaf-209	228	24	absence	absence	NOUN
gujaf-209	228	25	of	of	ADP
gujaf-209	228	26	multicollinearity	multicollinearity	NOUN
gujaf-209	228	27	among	among	ADP
gujaf-209	228	28	the	the	DET
gujaf-209	228	29	independent	independent	ADJ
gujaf-209	228	30	variables	variable	NOUN
gujaf-209	228	31	as	as	SCONJ
gujaf-209	228	32	all	all	PRON
gujaf-209	228	33	their	their	PRON
gujaf-209	228	34	vifs	vif	NOUN
gujaf-209	228	35	were	be	AUX
gujaf-209	228	36	below	below	ADP
gujaf-209	228	37	the	the	DET
gujaf-209	228	38	threshold	threshold	NOUN
gujaf-209	228	39	of	of	ADP
gujaf-209	228	40	10	10	NUM
gujaf-209	228	41	.	.	PUNCT
gujaf-209	229	1	the	the	DET
gujaf-209	229	2	lowest	low	ADJ
gujaf-209	229	3	was	be	AUX
gujaf-209	229	4	1.39	1.39	NUM
gujaf-209	229	5	and	and	CCONJ
gujaf-209	229	6	the	the	DET
gujaf-209	229	7	highest	high	ADJ
gujaf-209	229	8	was	be	AUX
gujaf-209	229	9	2.74	2.74	NUM
gujaf-209	229	10	;	;	PUNCT
gujaf-209	229	11	and	and	CCONJ
gujaf-209	229	12	the	the	DET
gujaf-209	229	13	mean	mean	NOUN
gujaf-209	229	14	vif	vif	NOUN
gujaf-209	229	15	was	be	AUX
gujaf-209	229	16	1.92	1.92	NUM
gujaf-209	229	17	which	which	PRON
gujaf-209	229	18	was	be	AUX
gujaf-209	229	19	within	within	ADP
gujaf-209	229	20	the	the	DET
gujaf-209	229	21	moderate	moderate	ADJ
gujaf-209	229	22	correlation	correlation	NOUN
gujaf-209	229	23	band	band	NOUN
gujaf-209	229	24	prescribed	prescribe	VERB
gujaf-209	229	25	by	by	ADP
gujaf-209	229	26	hair	hair	NOUN
gujaf-209	229	27	et	et	PROPN
gujaf-209	229	28	al	al	PROPN
gujaf-209	229	29	.	.	PROPN
gujaf-209	230	1	(	(	PUNCT
gujaf-209	230	2	1995	1995	NUM
gujaf-209	230	3	)	)	PUNCT
gujaf-209	230	4	,	,	PUNCT
gujaf-209	230	5	the	the	DET
gujaf-209	230	6	highest	high	ADJ
gujaf-209	230	7	of	of	ADP
gujaf-209	230	8	which	which	PRON
gujaf-209	230	9	is	be	AUX
gujaf-209	230	10	10	10	NUM
gujaf-209	230	11	.	.	PUNCT
gujaf-209	231	1	this	this	PRON
gujaf-209	231	2	established	establish	VERB
gujaf-209	231	3	the	the	DET
gujaf-209	231	4	independence	independence	NOUN
gujaf-209	231	5	of	of	ADP
gujaf-209	231	6	the	the	DET
gujaf-209	231	7	variables	variable	NOUN
gujaf-209	231	8	of	of	ADP
gujaf-209	231	9	one	one	NUM
gujaf-209	231	10	another	another	DET
gujaf-209	231	11	,	,	PUNCT
gujaf-209	231	12	thus	thus	ADV
gujaf-209	231	13	the	the	DET
gujaf-209	231	14	model	model	NOUN
gujaf-209	231	15	has	have	VERB
gujaf-209	231	16	no	no	DET
gujaf-209	231	17	multicollinearity	multicollinearity	NOUN
gujaf-209	231	18	.	.	PUNCT
gujaf-209	232	1	table	table	NOUN
gujaf-209	232	2	4.4	4.4	NUM
gujaf-209	232	3	:	:	PUNCT
gujaf-209	232	4	regression	regression	NOUN
gujaf-209	232	5	results	result	NOUN
gujaf-209	232	6	(	(	PUNCT
gujaf-209	232	7	direct	direct	ADJ
gujaf-209	232	8	relationship	relationship	NOUN
gujaf-209	232	9	)	)	PUNCT
gujaf-209	232	10	robust	robust	ADJ
gujaf-209	232	11	ols	ols	X
gujaf-209	232	12	fe	fe	X
gujaf-209	232	13	re	re	AUX
gujaf-209	232	14	fgls	fgls	VERB
gujaf-209	232	15	variables	variables	PROPN
gujaf-209	232	16	coef	coef	PROPN
gujaf-209	232	17	.	.	PUNCT
gujaf-209	233	1	t	t	PROPN
gujaf-209	233	2	value	value	PROPN
gujaf-209	233	3	coef	coef	PROPN
gujaf-209	233	4	.	.	PUNCT
gujaf-209	234	1	t	t	PROPN
gujaf-209	234	2	value	value	PROPN
gujaf-209	234	3	coef	coef	PROPN
gujaf-209	234	4	.	.	PUNCT
gujaf-209	235	1	z	z	PROPN
gujaf-209	235	2	value	value	PROPN
gujaf-209	235	3	coef	coef	PROPN
gujaf-209	235	4	.	.	PUNCT
gujaf-209	236	1	z	z	PROPN
gujaf-209	236	2	value	value	NOUN
gujaf-209	236	3	dpr	dpr	PROPN
gujaf-209	236	4	-4.946	-4.946	PROPN
gujaf-209	236	5	-1.720	-1.720	INTJ
gujaf-209	236	6	-4.934	-4.934	PUNCT
gujaf-209	236	7	-1.630	-1.630	PUNCT
gujaf-209	236	8	-4.946	-4.946	X
gujaf-209	236	9	-2.380	-2.380	VERB
gujaf-209	236	10	-4.946	-4.946	NOUN
gujaf-209	236	11	*	*	PUNCT
gujaf-209	236	12	*	*	PUNCT
gujaf-209	236	13	-2.450	-2.450	X
gujaf-209	236	14	lnr	lnr	PROPN
gujaf-209	236	15	0.160	0.160	NUM
gujaf-209	236	16	1.620	1.620	NUM
gujaf-209	236	17	0.144	0.144	NUM
gujaf-209	236	18	1.550	1.550	NUM
gujaf-209	236	19	0.160	0.160	NUM
gujaf-209	236	20	2.040	2.040	NUM
gujaf-209	236	21	0.160	0.160	NUM
gujaf-209	236	22	*	*	PUNCT
gujaf-209	236	23	*	*	PUNCT
gujaf-209	236	24	2.100	2.100	NUM
gujaf-209	236	25	ldr	ldr	NOUN
gujaf-209	236	26	0.526	0.526	NUM
gujaf-209	236	27	1.490	1.490	NUM
gujaf-209	236	28	0.456	0.456	NUM
gujaf-209	236	29	1.550	1.550	NUM
gujaf-209	236	30	0.526	0.526	NUM
gujaf-209	236	31	2.180	2.180	NUM
gujaf-209	236	32	0.526	0.526	NUM
gujaf-209	236	33	*	*	PUNCT
gujaf-209	237	1	*	*	X
gujaf-209	237	2	2.240	2.240	NUM
gujaf-209	237	3	bsz	bsz	NOUN
gujaf-209	237	4	0.103	0.103	NUM
gujaf-209	237	5	2.550	2.550	NUM
gujaf-209	237	6	0.106	0.106	NUM
gujaf-209	237	7	1.300	1.300	NUM
gujaf-209	237	8	0.103	0.103	NUM
gujaf-209	237	9	2.090	2.090	NUM
gujaf-209	237	10	0.103	0.103	NUM
gujaf-209	237	11	2.150	2.150	NUM
gujaf-209	237	12	gdr	gdr	ADJ
gujaf-209	237	13	-1.597	-1.597	PRON
gujaf-209	237	14	-1.060	-1.060	NOUN
gujaf-209	237	15	-1.528	-1.528	PUNCT
gujaf-209	237	16	-0.710	-0.710	NUM
gujaf-209	237	17	-1.597	-1.597	PRON
gujaf-209	237	18	-0.810	-0.810	X
gujaf-209	237	19	-1.597	-1.597	INTJ
gujaf-209	237	20	-0.840	-0.840	NOUN
gujaf-209	237	21	inf	inf	PROPN
gujaf-209	237	22	-1.700	-1.700	INTJ
gujaf-209	237	23	-0.930	-0.930	INTJ
gujaf-209	237	24	-1.564	-1.564	INTJ
gujaf-209	237	25	-0.720	-0.720	NOUN
gujaf-209	237	26	-1.700	-1.700	INTJ
gujaf-209	237	27	-0.820	-0.820	NOUN
gujaf-209	237	28	-1.700	-1.700	INTJ
gujaf-209	237	29	-0.850	-0.850	PRON
gujaf-209	237	30	constant	constant	ADJ
gujaf-209	237	31	-0.518	-0.518	ADJ
gujaf-209	237	32	-2.190	-2.190	NOUN
gujaf-209	237	33	-0.516	-0.516	PUNCT
gujaf-209	237	34	-0.720	-0.720	NOUN
gujaf-209	237	35	-0.518	-0.518	ADJ
gujaf-209	237	36	-1.080	-1.080	PUNCT
gujaf-209	237	37	-0.518	-0.518	ADJ
gujaf-209	237	38	-1.110	-1.110	NOUN
gujaf-209	237	39	r2	r2	NOUN
gujaf-209	237	40	0.1868	0.1868	NUM
gujaf-209	237	41	0.1860	0.1860	NUM
gujaf-209	237	42	0.1868	0.1868	NUM
gujaf-209	237	43	hausman	hausman	NOUN
gujaf-209	237	44	0.9985	0.9985	NUM
gujaf-209	237	45	lm	lm	NOUN
gujaf-209	237	46	0.2555	0.2555	NUM
gujaf-209	237	47	hetero	hetero	NOUN
gujaf-209	237	48	353.66	353.66	NUM
gujaf-209	237	49	*	*	PUNCT
gujaf-209	237	50	*	*	PUNCT
gujaf-209	237	51	*	*	PUNCT
gujaf-209	237	52	10642.07	10642.07	NUM
gujaf-209	237	53	*	*	PUNCT
gujaf-209	237	54	*	*	PUNCT
gujaf-209	237	55	*	*	PUNCT
gujaf-209	237	56	f	f	X
gujaf-209	237	57	-	-	PUNCT
gujaf-209	237	58	stat	stat	PROPN
gujaf-209	237	59	2.80	2.80	NUM
gujaf-209	237	60	1.31	1.31	NUM
gujaf-209	237	61	25.96	25.96	NUM
gujaf-209	237	62	27.57	27.57	NUM
gujaf-209	237	63	0.000	0.000	NUM
gujaf-209	237	64	120	120	NUM
gujaf-209	237	65	p	p	ADJ
gujaf-209	237	66	-	-	PUNCT
gujaf-209	237	67	value	value	NOUN
gujaf-209	237	68	0.014	0.014	NUM
gujaf-209	237	69	0.258	0.258	NUM
gujaf-209	237	70	0.000	0.000	NUM
gujaf-209	237	71	obs	obs	PROPN
gujaf-209	237	72	120	120	NUM
gujaf-209	237	73	120	120	NUM
gujaf-209	237	74	120	120	NUM
gujaf-209	237	75	note	note	NOUN
gujaf-209	237	76	:	:	PUNCT
gujaf-209	237	77	roe	roe	PROPN
gujaf-209	237	78	=	=	SYM
gujaf-209	237	79	return	return	VERB
gujaf-209	237	80	on	on	ADP
gujaf-209	237	81	equity	equity	NOUN
gujaf-209	237	82	:	:	PUNCT
gujaf-209	237	83	dr	dr	PROPN
gujaf-209	237	84	=	=	PROPN
gujaf-209	237	85	deposit	deposit	NOUN
gujaf-209	237	86	rate	rate	NOUN
gujaf-209	237	87	;	;	PUNCT
gujaf-209	237	88	lr	lr	NOUN
gujaf-209	237	89	=	=	VERB
gujaf-209	237	90	lending	lending	NOUN
gujaf-209	237	91	rate	rate	NOUN
gujaf-209	237	92	;	;	PUNCT
gujaf-209	237	93	lnr	lnr	PROPN
gujaf-209	237	94	=	=	PUNCT
gujaf-209	237	95	loan	loan	NOUN
gujaf-209	237	96	-	-	PUNCT
gujaf-209	237	97	to	to	ADP
gujaf-209	237	98	-	-	PUNCT
gujaf-209	237	99	deposit	deposit	NOUN
gujaf-209	237	100	ratio	ratio	NOUN
gujaf-209	237	101	;	;	PUNCT
gujaf-209	237	102	bsz	bsz	NOUN
gujaf-209	237	103	=	=	SYM
gujaf-209	237	104	bank	bank	NOUN
gujaf-209	237	105	size	size	NOUN
gujaf-209	237	106	;	;	PUNCT
gujaf-209	237	107	gdr	gdr	ADJ
gujaf-209	237	108	=	=	PUNCT
gujaf-209	237	109	nominal	nominal	ADJ
gujaf-209	237	110	gross	gross	ADJ
gujaf-209	237	111	domestic	domestic	ADJ
gujaf-209	237	112	product	product	NOUN
gujaf-209	237	113	rate	rate	NOUN
gujaf-209	237	114	;	;	PUNCT
gujaf-209	237	115	inf	inf	ADJ
gujaf-209	237	116	=	=	NOUN
gujaf-209	237	117	inflation	inflation	NOUN
gujaf-209	237	118	rate	rate	NOUN
gujaf-209	237	119	;	;	PUNCT
gujaf-209	237	120	ols	ol	NOUN
gujaf-209	237	121	=	=	PUNCT
gujaf-209	237	122	ordinary	ordinary	ADJ
gujaf-209	237	123	least	least	ADJ
gujaf-209	237	124	square	square	ADJ
gujaf-209	237	125	;	;	PUNCT
gujaf-209	237	126	fe	fe	X
gujaf-209	237	127	=	=	VERB
gujaf-209	237	128	fixed	fix	VERB
gujaf-209	237	129	effect	effect	NOUN
gujaf-209	237	130	;	;	PUNCT
gujaf-209	237	131	re	re	ADP
gujaf-209	237	132	=	=	NOUN
gujaf-209	237	133	random	random	ADJ
gujaf-209	237	134	effect	effect	NOUN
gujaf-209	237	135	;	;	PUNCT
gujaf-209	237	136	fgls	fgl	NOUN
gujaf-209	237	137	=	=	SYM
gujaf-209	237	138	feasible	feasible	ADJ
gujaf-209	237	139	generalized	generalized	ADJ
gujaf-209	237	140	least	least	ADV
gujaf-209	237	141	square	square	ADJ
gujaf-209	237	142	;	;	PUNCT
gujaf-209	237	143	hausman	hausman	ADJ
gujaf-209	237	144	=	=	PUNCT
gujaf-209	237	145	hauman	hauman	PROPN
gujaf-209	237	146	’s	’s	PART
gujaf-209	237	147	test	test	NOUN
gujaf-209	237	148	;	;	PUNCT
gujaf-209	237	149	hetero	hetero	NOUN
gujaf-209	237	150	=	=	SYM
gujaf-209	237	151	heteroscedasticity	heteroscedasticity	NOUN
gujaf-209	237	152	test	test	NOUN
gujaf-209	237	153	;	;	PUNCT
gujaf-209	237	154	*	*	PUNCT
gujaf-209	237	155	=	=	PUNCT
gujaf-209	237	156	significant	significant	ADJ
gujaf-209	237	157	at	at	ADP
gujaf-209	237	158	10	10	NUM
gujaf-209	237	159	%	%	NOUN
gujaf-209	237	160	;	;	PUNCT
gujaf-209	237	161	*	*	PUNCT
gujaf-209	237	162	*	*	PUNCT
gujaf-209	238	1	=	=	PUNCT
gujaf-209	238	2	significant	significant	ADJ
gujaf-209	238	3	at	at	ADP
gujaf-209	238	4	5	5	NUM
gujaf-209	238	5	%	%	NOUN
gujaf-209	238	6	;	;	PUNCT
gujaf-209	238	7	*	*	PUNCT
gujaf-209	238	8	*	*	PUNCT
gujaf-209	238	9	*	*	PUNCT
gujaf-209	238	10	=	=	PUNCT
gujaf-209	238	11	significant	significant	ADJ
gujaf-209	238	12	at	at	ADP
gujaf-209	238	13	1	1	NUM
gujaf-209	238	14	%	%	NOUN
gujaf-209	238	15	;	;	PUNCT
gujaf-209	238	16	obs	obs	PROPN
gujaf-209	238	17	=	=	PUNCT
gujaf-209	238	18	number	number	NOUN
gujaf-209	238	19	of	of	ADP
gujaf-209	238	20	observations	observation	NOUN
gujaf-209	238	21	.	.	PUNCT
gujaf-209	239	1	gusau	gusau	ADJ
gujaf-209	239	2	journal	journal	PROPN
gujaf-209	239	3	of	of	ADP
gujaf-209	239	4	accounting	accounting	NOUN
gujaf-209	239	5	and	and	CCONJ
gujaf-209	239	6	finance	finance	NOUN
gujaf-209	239	7	,	,	PUNCT
gujaf-209	239	8	vol	vol	NOUN
gujaf-209	239	9	.	.	PROPN
gujaf-209	239	10	4	4	NUM
gujaf-209	239	11	,	,	PUNCT
gujaf-209	239	12	issue	issue	NOUN
gujaf-209	239	13	1	1	NUM
gujaf-209	239	14	,	,	PUNCT
gujaf-209	239	15	april	april	PROPN
gujaf-209	239	16	,	,	PUNCT
gujaf-209	239	17	2023	2023	NUM
gujaf-209	239	18	108	108	NUM
gujaf-209	239	19	table	table	NOUN
gujaf-209	239	20	4.4	4.4	NUM
gujaf-209	239	21	reflects	reflect	VERB
gujaf-209	239	22	the	the	DET
gujaf-209	239	23	results	result	NOUN
gujaf-209	239	24	of	of	ADP
gujaf-209	239	25	the	the	DET
gujaf-209	239	26	ols	ols	PROPN
gujaf-209	239	27	,	,	PUNCT
gujaf-209	239	28	fe	fe	X
gujaf-209	239	29	,	,	PUNCT
gujaf-209	239	30	re	re	ADP
gujaf-209	239	31	,	,	PUNCT
gujaf-209	239	32	and	and	CCONJ
gujaf-209	239	33	fgls	fgls	VERB
gujaf-209	239	34	regressions	regression	NOUN
gujaf-209	239	35	.	.	PUNCT
gujaf-209	240	1	the	the	DET
gujaf-209	240	2	ols	ols	PROPN
gujaf-209	240	3	regression	regression	NOUN
gujaf-209	240	4	was	be	AUX
gujaf-209	240	5	first	first	ADV
gujaf-209	240	6	conducted	conduct	VERB
gujaf-209	240	7	to	to	PART
gujaf-209	240	8	enable	enable	VERB
gujaf-209	240	9	the	the	DET
gujaf-209	240	10	conduct	conduct	NOUN
gujaf-209	240	11	of	of	ADP
gujaf-209	240	12	the	the	DET
gujaf-209	240	13	fe	fe	NOUN
gujaf-209	240	14	and	and	CCONJ
gujaf-209	240	15	re	re	NOUN
gujaf-209	240	16	regressions	regression	NOUN
gujaf-209	240	17	.	.	PUNCT
gujaf-209	241	1	sequel	sequel	NOUN
gujaf-209	241	2	to	to	ADP
gujaf-209	241	3	the	the	DET
gujaf-209	241	4	fe	fe	NOUN
gujaf-209	241	5	and	and	CCONJ
gujaf-209	241	6	re	re	NOUN
gujaf-209	241	7	regressions	regression	NOUN
gujaf-209	241	8	,	,	PUNCT
gujaf-209	241	9	hausman	hausman	NOUN
gujaf-209	241	10	(	(	PUNCT
gujaf-209	241	11	1978	1978	NUM
gujaf-209	241	12	)	)	PUNCT
gujaf-209	241	13	’s	’s	PART
gujaf-209	241	14	specification	specification	NOUN
gujaf-209	241	15	test	test	NOUN
gujaf-209	241	16	was	be	AUX
gujaf-209	241	17	performed	perform	VERB
gujaf-209	241	18	to	to	PART
gujaf-209	241	19	select	select	VERB
gujaf-209	241	20	the	the	DET
gujaf-209	241	21	best	good	ADJ
gujaf-209	241	22	model	model	NOUN
gujaf-209	241	23	for	for	ADP
gujaf-209	241	24	the	the	DET
gujaf-209	241	25	study	study	NOUN
gujaf-209	241	26	between	between	ADP
gujaf-209	241	27	the	the	DET
gujaf-209	241	28	fe	fe	NOUN
gujaf-209	241	29	and	and	CCONJ
gujaf-209	241	30	re	re	NOUN
gujaf-209	241	31	.	.	PUNCT
gujaf-209	242	1	the	the	DET
gujaf-209	242	2	null	null	ADJ
gujaf-209	242	3	hypothesis	hypothesis	NOUN
gujaf-209	242	4	(	(	PUNCT
gujaf-209	242	5	h0	h0	PROPN
gujaf-209	242	6	)	)	PUNCT
gujaf-209	242	7	of	of	ADP
gujaf-209	242	8	hausman	hausman	PROPN
gujaf-209	242	9	’s	’s	PART
gujaf-209	242	10	test	test	NOUN
gujaf-209	242	11	states	state	NOUN
gujaf-209	242	12	that	that	SCONJ
gujaf-209	242	13	the	the	DET
gujaf-209	242	14	preferred	preferred	ADJ
gujaf-209	242	15	model	model	NOUN
gujaf-209	242	16	is	be	AUX
gujaf-209	242	17	random	random	ADJ
gujaf-209	242	18	effects	effect	NOUN
gujaf-209	242	19	.	.	PUNCT
gujaf-209	243	1	the	the	DET
gujaf-209	243	2	outcome	outcome	NOUN
gujaf-209	243	3	of	of	ADP
gujaf-209	243	4	the	the	DET
gujaf-209	243	5	hausman	hausman	PROPN
gujaf-209	243	6	’s	’s	PART
gujaf-209	243	7	test	test	NOUN
gujaf-209	243	8	presented	present	VERB
gujaf-209	243	9	in	in	ADP
gujaf-209	243	10	table	table	NOUN
gujaf-209	243	11	4.4	4.4	NUM
gujaf-209	243	12	was	be	AUX
gujaf-209	243	13	not	not	PART
gujaf-209	243	14	significant	significant	ADJ
gujaf-209	243	15	at	at	ADP
gujaf-209	243	16	a	a	DET
gujaf-209	243	17	p	p	NOUN
gujaf-209	243	18	-	-	PUNCT
gujaf-209	243	19	value	value	NOUN
gujaf-209	243	20	of	of	ADP
gujaf-209	243	21	0.9985	0.9985	NUM
gujaf-209	243	22	.	.	PUNCT
gujaf-209	244	1	therefore	therefore	ADV
gujaf-209	244	2	,	,	PUNCT
gujaf-209	244	3	the	the	DET
gujaf-209	244	4	study	study	NOUN
gujaf-209	244	5	failed	fail	VERB
gujaf-209	244	6	to	to	PART
gujaf-209	244	7	reject	reject	VERB
gujaf-209	244	8	the	the	DET
gujaf-209	244	9	null	null	ADJ
gujaf-209	244	10	hypothesis	hypothesis	NOUN
gujaf-209	244	11	,	,	PUNCT
gujaf-209	244	12	meaning	mean	VERB
gujaf-209	244	13	that	that	SCONJ
gujaf-209	244	14	re	re	VERB
gujaf-209	244	15	regression	regression	NOUN
gujaf-209	244	16	was	be	AUX
gujaf-209	244	17	the	the	DET
gujaf-209	244	18	best	good	ADJ
gujaf-209	244	19	model	model	NOUN
gujaf-209	244	20	.	.	PUNCT
gujaf-209	245	1	to	to	PART
gujaf-209	245	2	further	far	ADV
gujaf-209	245	3	select	select	VERB
gujaf-209	245	4	the	the	DET
gujaf-209	245	5	fittest	fit	ADJ
gujaf-209	245	6	model	model	NOUN
gujaf-209	245	7	between	between	ADP
gujaf-209	245	8	re	re	PROPN
gujaf-209	245	9	and	and	CCONJ
gujaf-209	245	10	ols	ol	NOUN
gujaf-209	245	11	,	,	PUNCT
gujaf-209	245	12	lagrange	lagrange	NOUN
gujaf-209	245	13	multiplier	multiplier	ADV
gujaf-209	245	14	(	(	PUNCT
gujaf-209	245	15	lm	lm	INTJ
gujaf-209	245	16	)	)	PUNCT
gujaf-209	245	17	test	test	NOUN
gujaf-209	245	18	was	be	AUX
gujaf-209	245	19	conducted	conduct	VERB
gujaf-209	245	20	,	,	PUNCT
gujaf-209	245	21	whose	whose	DET
gujaf-209	245	22	function	function	NOUN
gujaf-209	245	23	was	be	AUX
gujaf-209	245	24	to	to	PART
gujaf-209	245	25	detect	detect	VERB
gujaf-209	245	26	the	the	DET
gujaf-209	245	27	presence	presence	NOUN
gujaf-209	245	28	or	or	CCONJ
gujaf-209	245	29	otherwise	otherwise	ADV
gujaf-209	245	30	of	of	ADP
gujaf-209	245	31	serial	serial	ADJ
gujaf-209	245	32	correlation	correlation	NOUN
gujaf-209	245	33	in	in	ADP
gujaf-209	245	34	the	the	DET
gujaf-209	245	35	re	re	PROPN
gujaf-209	245	36	model	model	NOUN
gujaf-209	245	37	.	.	PUNCT
gujaf-209	246	1	the	the	DET
gujaf-209	246	2	null	null	ADJ
gujaf-209	246	3	hypothesis	hypothesis	NOUN
gujaf-209	246	4	of	of	ADP
gujaf-209	246	5	re	re	NOUN
gujaf-209	246	6	states	state	NOUN
gujaf-209	246	7	that	that	SCONJ
gujaf-209	246	8	there	there	PRON
gujaf-209	246	9	is	be	VERB
gujaf-209	246	10	the	the	DET
gujaf-209	246	11	presence	presence	NOUN
gujaf-209	246	12	of	of	ADP
gujaf-209	246	13	a	a	DET
gujaf-209	246	14	serial	serial	ADJ
gujaf-209	246	15	correlation	correlation	NOUN
gujaf-209	246	16	in	in	ADP
gujaf-209	246	17	the	the	DET
gujaf-209	246	18	model	model	NOUN
gujaf-209	246	19	.	.	PUNCT
gujaf-209	247	1	because	because	SCONJ
gujaf-209	247	2	the	the	DET
gujaf-209	247	3	outcome	outcome	NOUN
gujaf-209	247	4	of	of	ADP
gujaf-209	247	5	the	the	DET
gujaf-209	247	6	lm	lm	PROPN
gujaf-209	247	7	test	test	NOUN
gujaf-209	247	8	was	be	AUX
gujaf-209	247	9	not	not	PART
gujaf-209	247	10	significant	significant	ADJ
gujaf-209	247	11	at	at	ADP
gujaf-209	247	12	0.2555	0.2555	NUM
gujaf-209	247	13	p	p	NOUN
gujaf-209	247	14	-	-	PUNCT
gujaf-209	247	15	value	value	NOUN
gujaf-209	247	16	,	,	PUNCT
gujaf-209	247	17	the	the	DET
gujaf-209	247	18	study	study	NOUN
gujaf-209	247	19	failed	fail	VERB
gujaf-209	247	20	to	to	PART
gujaf-209	247	21	reject	reject	VERB
gujaf-209	247	22	the	the	DET
gujaf-209	247	23	null	null	ADJ
gujaf-209	247	24	hypothesis	hypothesis	NOUN
gujaf-209	247	25	and	and	CCONJ
gujaf-209	247	26	concluded	conclude	VERB
gujaf-209	247	27	that	that	SCONJ
gujaf-209	247	28	the	the	DET
gujaf-209	247	29	re	re	NOUN
gujaf-209	247	30	was	be	AUX
gujaf-209	247	31	inappropriate	inappropriate	ADJ
gujaf-209	247	32	as	as	SCONJ
gujaf-209	247	33	it	it	PRON
gujaf-209	247	34	has	have	VERB
gujaf-209	247	35	a	a	DET
gujaf-209	247	36	serial	serial	ADJ
gujaf-209	247	37	correlation	correlation	NOUN
gujaf-209	247	38	.	.	PUNCT
gujaf-209	248	1	this	this	PRON
gujaf-209	248	2	implied	imply	VERB
gujaf-209	248	3	that	that	SCONJ
gujaf-209	248	4	there	there	PRON
gujaf-209	248	5	was	be	VERB
gujaf-209	248	6	no	no	DET
gujaf-209	248	7	evidence	evidence	NOUN
gujaf-209	248	8	of	of	ADP
gujaf-209	248	9	significant	significant	ADJ
gujaf-209	248	10	differences	difference	NOUN
gujaf-209	248	11	across	across	ADP
gujaf-209	248	12	banks	bank	NOUN
gujaf-209	248	13	,	,	PUNCT
gujaf-209	248	14	thus	thus	ADV
gujaf-209	248	15	simple	simple	ADJ
gujaf-209	248	16	ols	ol	NOUN
gujaf-209	248	17	regression	regression	NOUN
gujaf-209	248	18	was	be	AUX
gujaf-209	248	19	selected	select	VERB
gujaf-209	248	20	.	.	PUNCT
gujaf-209	249	1	furthermore	furthermore	ADV
gujaf-209	249	2	,	,	PUNCT
gujaf-209	249	3	heteroscedasticity	heteroscedasticity	NOUN
gujaf-209	249	4	test	test	NOUN
gujaf-209	249	5	for	for	ADP
gujaf-209	249	6	the	the	DET
gujaf-209	249	7	ols	ol	NOUN
gujaf-209	249	8	model	model	NOUN
gujaf-209	249	9	was	be	AUX
gujaf-209	249	10	performed	perform	VERB
gujaf-209	249	11	.	.	PUNCT
gujaf-209	250	1	its	its	PRON
gujaf-209	250	2	null	null	ADJ
gujaf-209	250	3	hypothesis	hypothesis	NOUN
gujaf-209	250	4	states	state	VERB
gujaf-209	250	5	that	that	SCONJ
gujaf-209	250	6	the	the	DET
gujaf-209	250	7	residuals	residual	NOUN
gujaf-209	250	8	/	/	SYM
gujaf-209	250	9	errors	error	NOUN
gujaf-209	250	10	in	in	ADP
gujaf-209	250	11	the	the	DET
gujaf-209	250	12	model	model	NOUN
gujaf-209	250	13	are	be	AUX
gujaf-209	250	14	homoscedastic	homoscedastic	ADJ
gujaf-209	250	15	.	.	PUNCT
gujaf-209	251	1	the	the	DET
gujaf-209	251	2	result	result	NOUN
gujaf-209	251	3	of	of	ADP
gujaf-209	251	4	the	the	DET
gujaf-209	251	5	hetero	hetero	NOUN
gujaf-209	251	6	test	test	NOUN
gujaf-209	251	7	was	be	AUX
gujaf-209	251	8	found	find	VERB
gujaf-209	251	9	to	to	PART
gujaf-209	251	10	be	be	AUX
gujaf-209	251	11	significant	significant	ADJ
gujaf-209	251	12	at	at	ADP
gujaf-209	251	13	1	1	NUM
gujaf-209	251	14	%	%	NOUN
gujaf-209	251	15	(	(	PUNCT
gujaf-209	251	16	0.0000	0.0000	NUM
gujaf-209	251	17	p	p	NOUN
gujaf-209	251	18	-	-	PUNCT
gujaf-209	251	19	value	value	NOUN
gujaf-209	251	20	)	)	PUNCT
gujaf-209	251	21	with	with	ADP
gujaf-209	251	22	a	a	DET
gujaf-209	251	23	353.66	353.66	NUM
gujaf-209	251	24	coefficient	coefficient	NOUN
gujaf-209	251	25	.	.	PUNCT
gujaf-209	252	1	thus	thus	ADV
gujaf-209	252	2	,	,	PUNCT
gujaf-209	252	3	the	the	DET
gujaf-209	252	4	study	study	NOUN
gujaf-209	252	5	rejected	reject	VERB
gujaf-209	252	6	the	the	DET
gujaf-209	252	7	null	null	ADJ
gujaf-209	252	8	hypothesis	hypothesis	NOUN
gujaf-209	252	9	,	,	PUNCT
gujaf-209	252	10	which	which	PRON
gujaf-209	252	11	means	mean	VERB
gujaf-209	252	12	that	that	SCONJ
gujaf-209	252	13	the	the	DET
gujaf-209	252	14	ols	ol	NOUN
gujaf-209	252	15	model	model	NOUN
gujaf-209	252	16	was	be	AUX
gujaf-209	252	17	heteroscedastic	heteroscedastic	ADJ
gujaf-209	252	18	.	.	PUNCT
gujaf-209	253	1	to	to	PART
gujaf-209	253	2	correct	correct	VERB
gujaf-209	253	3	the	the	DET
gujaf-209	253	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-209	253	5	in	in	ADP
gujaf-209	253	6	the	the	DET
gujaf-209	253	7	ols	ol	NOUN
gujaf-209	253	8	,	,	PUNCT
gujaf-209	253	9	a	a	DET
gujaf-209	253	10	robustness	robustness	NOUN
gujaf-209	253	11	test	test	NOUN
gujaf-209	253	12	was	be	AUX
gujaf-209	253	13	performed	perform	VERB
gujaf-209	253	14	.	.	PUNCT
gujaf-209	254	1	however	however	ADV
gujaf-209	254	2	,	,	PUNCT
gujaf-209	254	3	after	after	ADP
gujaf-209	254	4	correcting	correct	VERB
gujaf-209	254	5	the	the	DET
gujaf-209	254	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-209	254	7	,	,	PUNCT
gujaf-209	254	8	the	the	DET
gujaf-209	254	9	p	p	NOUN
gujaf-209	254	10	-	-	PUNCT
gujaf-209	254	11	values	value	NOUN
gujaf-209	254	12	of	of	ADP
gujaf-209	254	13	two	two	NUM
gujaf-209	254	14	of	of	ADP
gujaf-209	254	15	the	the	DET
gujaf-209	254	16	predictor	predictor	NOUN
gujaf-209	254	17	variables	variable	NOUN
gujaf-209	254	18	,	,	PUNCT
gujaf-209	254	19	lnr	lnr	PROPN
gujaf-209	254	20	and	and	CCONJ
gujaf-209	254	21	ldr	ldr	PROPN
gujaf-209	254	22	,	,	PUNCT
gujaf-209	254	23	deteriorated	deteriorate	VERB
gujaf-209	254	24	by	by	ADP
gujaf-209	254	25	becoming	become	VERB
gujaf-209	254	26	insignificant	insignificant	ADJ
gujaf-209	254	27	(	(	PUNCT
gujaf-209	254	28	lnr	lnr	PROPN
gujaf-209	254	29	p	p	PROPN
gujaf-209	254	30	-	-	PUNCT
gujaf-209	254	31	value	value	NOUN
gujaf-209	254	32	:	:	PUNCT
gujaf-209	254	33	0.107	0.107	NUM
gujaf-209	254	34	;	;	PUNCT
gujaf-209	254	35	ldr	ldr	PROPN
gujaf-209	254	36	p	p	NOUN
gujaf-209	254	37	-	-	PUNCT
gujaf-209	254	38	value	value	NOUN
gujaf-209	254	39	:	:	PUNCT
gujaf-209	254	40	0.139	0.139	NUM
gujaf-209	254	41	)	)	PUNCT
gujaf-209	254	42	,	,	PUNCT
gujaf-209	254	43	except	except	SCONJ
gujaf-209	254	44	for	for	ADP
gujaf-209	254	45	dpr	dpr	PROPN
gujaf-209	254	46	which	which	PRON
gujaf-209	254	47	became	become	VERB
gujaf-209	254	48	significant	significant	ADJ
gujaf-209	254	49	at	at	ADP
gujaf-209	254	50	10	10	NUM
gujaf-209	254	51	%	%	NOUN
gujaf-209	254	52	(	(	PUNCT
gujaf-209	254	53	a	a	DET
gujaf-209	254	54	p	p	NOUN
gujaf-209	254	55	-	-	PUNCT
gujaf-209	254	56	value	value	NOUN
gujaf-209	254	57	of	of	ADP
gujaf-209	254	58	0.085	0.085	NUM
gujaf-209	254	59	)	)	PUNCT
gujaf-209	254	60	.	.	PUNCT
gujaf-209	255	1	therefore	therefore	ADV
gujaf-209	255	2	,	,	PUNCT
gujaf-209	255	3	a	a	DET
gujaf-209	255	4	feasible	feasible	ADJ
gujaf-209	255	5	generalised	generalised	ADJ
gujaf-209	255	6	least	least	ADJ
gujaf-209	255	7	square	square	ADJ
gujaf-209	255	8	(	(	PUNCT
gujaf-209	255	9	fgls	fgls	PROPN
gujaf-209	255	10	)	)	PUNCT
gujaf-209	255	11	regression	regression	NOUN
gujaf-209	255	12	was	be	AUX
gujaf-209	255	13	performed	perform	VERB
gujaf-209	255	14	in	in	ADP
gujaf-209	255	15	line	line	NOUN
gujaf-209	255	16	with	with	ADP
gujaf-209	255	17	the	the	DET
gujaf-209	255	18	recommendation	recommendation	NOUN
gujaf-209	255	19	of	of	ADP
gujaf-209	255	20	beck	beck	PROPN
gujaf-209	255	21	and	and	CCONJ
gujaf-209	255	22	katz	katz	PROPN
gujaf-209	255	23	(	(	PUNCT
gujaf-209	255	24	1995	1995	NUM
gujaf-209	255	25	)	)	PUNCT
gujaf-209	255	26	.	.	PUNCT
gujaf-209	256	1	the	the	DET
gujaf-209	256	2	fgls	fgls	NOUN
gujaf-209	256	3	is	be	AUX
gujaf-209	256	4	an	an	DET
gujaf-209	256	5	alternative	alternative	ADJ
gujaf-209	256	6	and	and	CCONJ
gujaf-209	256	7	more	more	ADV
gujaf-209	256	8	robust	robust	ADJ
gujaf-209	256	9	method	method	NOUN
gujaf-209	256	10	of	of	ADP
gujaf-209	256	11	correcting	correct	VERB
gujaf-209	256	12	heteroscedasticity	heteroscedasticity	NOUN
gujaf-209	256	13	and	and	CCONJ
gujaf-209	256	14	serial	serial	ADJ
gujaf-209	256	15	correlation	correlation	NOUN
gujaf-209	256	16	in	in	ADP
gujaf-209	256	17	the	the	DET
gujaf-209	256	18	ols	ol	NOUN
gujaf-209	256	19	.	.	PUNCT
gujaf-209	257	1	this	this	PRON
gujaf-209	257	2	boosted	boost	VERB
gujaf-209	257	3	the	the	DET
gujaf-209	257	4	p	p	NOUN
gujaf-209	257	5	-	-	PUNCT
gujaf-209	257	6	values	value	NOUN
gujaf-209	257	7	of	of	ADP
gujaf-209	257	8	the	the	DET
gujaf-209	257	9	deteriorating	deteriorate	VERB
gujaf-209	257	10	predictor	predictor	NOUN
gujaf-209	257	11	variables	variable	NOUN
gujaf-209	257	12	.	.	PUNCT
gujaf-209	258	1	thus	thus	ADV
gujaf-209	258	2	,	,	PUNCT
gujaf-209	258	3	the	the	DET
gujaf-209	258	4	fgls	fgls	NOUN
gujaf-209	258	5	was	be	AUX
gujaf-209	258	6	reported	report	VERB
gujaf-209	258	7	hereon	hereon	NOUN
gujaf-209	258	8	.	.	PUNCT
gujaf-209	259	1	table	table	NOUN
gujaf-209	259	2	4.4	4.4	NUM
gujaf-209	259	3	shows	show	VERB
gujaf-209	259	4	the	the	DET
gujaf-209	259	5	fgls	fgls	PROPN
gujaf-209	259	6	regression	regression	NOUN
gujaf-209	259	7	result	result	NOUN
gujaf-209	259	8	,	,	PUNCT
gujaf-209	259	9	where	where	SCONJ
gujaf-209	259	10	dpr	dpr	PROPN
gujaf-209	259	11	was	be	AUX
gujaf-209	259	12	negatively	negatively	ADV
gujaf-209	259	13	related	relate	VERB
gujaf-209	259	14	to	to	ADP
gujaf-209	259	15	roe	roe	NOUN
gujaf-209	259	16	with	with	ADP
gujaf-209	259	17	a	a	DET
gujaf-209	259	18	-4.946	-4.946	ADJ
gujaf-209	259	19	coefficient	coefficient	NOUN
gujaf-209	259	20	that	that	PRON
gujaf-209	259	21	was	be	AUX
gujaf-209	259	22	significant	significant	ADJ
gujaf-209	259	23	at	at	ADP
gujaf-209	259	24	5	5	NUM
gujaf-209	259	25	%	%	NOUN
gujaf-209	259	26	(	(	PUNCT
gujaf-209	259	27	0.014	0.014	NUM
gujaf-209	259	28	p	p	NOUN
gujaf-209	259	29	-	-	PUNCT
gujaf-209	259	30	value	value	NOUN
gujaf-209	259	31	)	)	PUNCT
gujaf-209	259	32	.	.	PUNCT
gujaf-209	260	1	however	however	ADV
gujaf-209	260	2	,	,	PUNCT
gujaf-209	260	3	lnr	lnr	PROPN
gujaf-209	260	4	was	be	AUX
gujaf-209	260	5	positively	positively	ADV
gujaf-209	260	6	related	relate	VERB
gujaf-209	260	7	to	to	ADP
gujaf-209	260	8	roe	roe	NOUN
gujaf-209	260	9	with	with	ADP
gujaf-209	260	10	a	a	DET
gujaf-209	260	11	0.160	0.160	NUM
gujaf-209	260	12	coefficient	coefficient	NOUN
gujaf-209	260	13	that	that	PRON
gujaf-209	260	14	was	be	AUX
gujaf-209	260	15	significant	significant	ADJ
gujaf-209	260	16	at	at	ADP
gujaf-209	260	17	5	5	NUM
gujaf-209	260	18	%	%	NOUN
gujaf-209	260	19	(	(	PUNCT
gujaf-209	260	20	0.035	0.035	NUM
gujaf-209	260	21	p	p	NOUN
gujaf-209	260	22	-	-	PUNCT
gujaf-209	260	23	value	value	NOUN
gujaf-209	260	24	)	)	PUNCT
gujaf-209	260	25	.	.	PUNCT
gujaf-209	261	1	also	also	ADV
gujaf-209	261	2	,	,	PUNCT
gujaf-209	261	3	ldr	ldr	PROPN
gujaf-209	261	4	was	be	AUX
gujaf-209	261	5	positively	positively	ADV
gujaf-209	261	6	related	relate	VERB
gujaf-209	261	7	to	to	ADP
gujaf-209	261	8	roe	roe	NOUN
gujaf-209	261	9	with	with	ADP
gujaf-209	261	10	a	a	DET
gujaf-209	261	11	0.526	0.526	NUM
gujaf-209	261	12	coefficient	coefficient	NOUN
gujaf-209	261	13	that	that	PRON
gujaf-209	261	14	was	be	AUX
gujaf-209	261	15	significant	significant	ADJ
gujaf-209	261	16	at	at	ADP
gujaf-209	261	17	5	5	NUM
gujaf-209	261	18	%	%	NOUN
gujaf-209	261	19	(	(	PUNCT
gujaf-209	261	20	0.025	0.025	NUM
gujaf-209	261	21	p	p	NOUN
gujaf-209	261	22	-	-	PUNCT
gujaf-209	261	23	value	value	NOUN
gujaf-209	261	24	)	)	PUNCT
gujaf-209	261	25	.	.	PUNCT
gujaf-209	262	1	gusau	gusau	PROPN
gujaf-209	262	2	journal	journal	PROPN
gujaf-209	262	3	of	of	ADP
gujaf-209	262	4	accounting	accounting	NOUN
gujaf-209	262	5	and	and	CCONJ
gujaf-209	262	6	finance	finance	NOUN
gujaf-209	262	7	,	,	PUNCT
gujaf-209	262	8	vol	vol	NOUN
gujaf-209	262	9	.	.	PROPN
gujaf-209	262	10	4	4	NUM
gujaf-209	262	11	,	,	PUNCT
gujaf-209	262	12	issue	issue	NOUN
gujaf-209	262	13	1	1	NUM
gujaf-209	262	14	,	,	PUNCT
gujaf-209	262	15	april	april	PROPN
gujaf-209	262	16	,	,	PUNCT
gujaf-209	262	17	2023	2023	NUM
gujaf-209	262	18	109	109	NUM
gujaf-209	262	19	table	table	NOUN
gujaf-209	262	20	4.5	4.5	NUM
gujaf-209	262	21	:	:	PUNCT
gujaf-209	262	22	result	result	NOUN
gujaf-209	262	23	of	of	ADP
gujaf-209	262	24	moderation	moderation	NOUN
gujaf-209	262	25	relationship	relationship	NOUN
gujaf-209	262	26	(	(	PUNCT
gujaf-209	262	27	fgls	fgls	PROPN
gujaf-209	262	28	)	)	PUNCT
gujaf-209	262	29	variables	variable	NOUN
gujaf-209	262	30	coef	coef	PROPN
gujaf-209	262	31	.	.	PUNCT
gujaf-209	263	1	std	std	NOUN
gujaf-209	263	2	.	.	PUNCT
gujaf-209	264	1	err	err	NOUN
gujaf-209	264	2	.	.	PUNCT
gujaf-209	265	1	z	z	PROPN
gujaf-209	266	1	p	p	X
gujaf-209	266	2	>	>	X
gujaf-209	266	3	z	z	PROPN
gujaf-209	267	1	[	[	X
gujaf-209	267	2	95	95	NUM
gujaf-209	267	3	%	%	NOUN
gujaf-209	267	4	conf	conf	NOUN
gujaf-209	267	5	.	.	PUNCT
gujaf-209	268	1	interval	interval	NOUN
gujaf-209	268	2	]	]	PUNCT
gujaf-209	269	1	dpr	dpr	PROPN
gujaf-209	269	2	-61.434	-61.434	PROPN
gujaf-209	269	3	13.987	13.987	NUM
gujaf-209	269	4	-4.390	-4.390	NUM
gujaf-209	269	5	0.000	0.000	NUM
gujaf-209	269	6	-88.847	-88.847	PROPN
gujaf-209	269	7	-34.020	-34.020	PUNCT
gujaf-209	269	8	lnr	lnr	PROPN
gujaf-209	269	9	-0.007	-0.007	PROPN
gujaf-209	269	10	2.127	2.127	NUM
gujaf-209	269	11	0.000	0.000	NUM
gujaf-209	269	12	0.997	0.997	NUM
gujaf-209	269	13	-4.176	-4.176	NOUN
gujaf-209	269	14	4.161	4.161	NUM
gujaf-209	269	15	ldr	ldr	NOUN
gujaf-209	269	16	4.821	4.821	NUM
gujaf-209	269	17	1.708	1.708	NUM
gujaf-209	269	18	2.820	2.820	NUM
gujaf-209	269	19	0.005	0.005	NUM
gujaf-209	269	20	1.474	1.474	NUM
gujaf-209	269	21	8.168	8.168	NUM
gujaf-209	269	22	bsz	bsz	NOUN
gujaf-209	269	23	0.081	0.081	NUM
gujaf-209	269	24	0.174	0.174	NUM
gujaf-209	269	25	0.470	0.470	NUM
gujaf-209	269	26	0.640	0.640	NUM
gujaf-209	269	27	-0.259	-0.259	NOUN
gujaf-209	269	28	0.422	0.422	NUM
gujaf-209	269	29	gdr	gdr	X
gujaf-209	269	30	-1.692	-1.692	PUNCT
gujaf-209	269	31	1.856	1.856	NUM
gujaf-209	269	32	-0.910	-0.910	NUM
gujaf-209	269	33	0.362	0.362	NUM
gujaf-209	269	34	-5.329	-5.329	VERB
gujaf-209	269	35	1.945	1.945	NUM
gujaf-209	269	36	inf	inf	NOUN
gujaf-209	269	37	-1.380	-1.380	VERB
gujaf-209	269	38	1.951	1.951	NUM
gujaf-209	269	39	-0.710	-0.710	NUM
gujaf-209	269	40	0.479	0.479	NUM
gujaf-209	269	41	-5.203	-5.203	SYM
gujaf-209	269	42	2.443	2.443	NUM
gujaf-209	269	43	bszdpr	bszdpr	NOUN
gujaf-209	269	44	8.076	8.076	NUM
gujaf-209	269	45	1.970	1.970	NUM
gujaf-209	269	46	4.100	4.100	NUM
gujaf-209	269	47	0.000	0.000	NUM
gujaf-209	269	48	4.214	4.214	NUM
gujaf-209	269	49	11.937	11.937	NUM
gujaf-209	269	50	bszlnr	bszlnr	ADJ
gujaf-209	269	51	0.093	0.093	NUM
gujaf-209	269	52	0.418	0.418	NUM
gujaf-209	269	53	0.220	0.220	NUM
gujaf-209	269	54	0.825	0.825	NUM
gujaf-209	269	55	-0.727	-0.727	SYM
gujaf-209	269	56	0.912	0.912	NUM
gujaf-209	269	57	bszldr	bszldr	NOUN
gujaf-209	269	58	-0.628	-0.628	NOUN
gujaf-209	269	59	0.243	0.243	NUM
gujaf-209	269	60	-2.580	-2.580	NOUN
gujaf-209	269	61	0.010	0.010	NUM
gujaf-209	269	62	-1.105	-1.105	NOUN
gujaf-209	269	63	-0.151	-0.151	PUNCT
gujaf-209	269	64	cons	con	NOUN
gujaf-209	269	65	-0.332	-0.332	ADP
gujaf-209	269	66	1.258	1.258	NUM
gujaf-209	269	67	-0.260	-0.260	NUM
gujaf-209	269	68	0.792	0.792	NUM
gujaf-209	269	69	-2.797	-2.797	NUM
gujaf-209	269	70	2.132	2.132	NUM
gujaf-209	269	71	r2	r2	NOUN
gujaf-209	269	72	0.3048	0.3048	NUM
gujaf-209	269	73	f	f	NOUN
gujaf-209	269	74	-	-	PUNCT
gujaf-209	269	75	stat	stat	NOUN
gujaf-209	269	76	52.61	52.61	NUM
gujaf-209	269	77	p	p	NOUN
gujaf-209	269	78	-	-	PUNCT
gujaf-209	269	79	value	value	NOUN
gujaf-209	269	80	0.000	0.000	NUM
gujaf-209	269	81	obs	obs	PROPN
gujaf-209	269	82	120	120	NUM
gujaf-209	269	83	source	source	NOUN
gujaf-209	269	84	:	:	PUNCT
gujaf-209	269	85	stata	stata	NOUN
gujaf-209	269	86	output	output	NOUN
gujaf-209	269	87	(	(	PUNCT
gujaf-209	269	88	2023	2023	NUM
gujaf-209	269	89	)	)	PUNCT
gujaf-209	269	90	the	the	DET
gujaf-209	269	91	study	study	NOUN
gujaf-209	269	92	went	go	VERB
gujaf-209	269	93	further	far	ADV
gujaf-209	269	94	to	to	PART
gujaf-209	269	95	combine	combine	VERB
gujaf-209	269	96	all	all	DET
gujaf-209	269	97	the	the	DET
gujaf-209	269	98	variables	variable	NOUN
gujaf-209	269	99	in	in	ADP
gujaf-209	269	100	a	a	DET
gujaf-209	269	101	single	single	ADJ
gujaf-209	269	102	model	model	NOUN
gujaf-209	269	103	to	to	PART
gujaf-209	269	104	test	test	VERB
gujaf-209	269	105	the	the	DET
gujaf-209	269	106	moderation	moderation	NOUN
gujaf-209	269	107	effect	effect	NOUN
gujaf-209	269	108	.	.	PUNCT
gujaf-209	270	1	in	in	ADP
gujaf-209	270	2	this	this	DET
gujaf-209	270	3	regard	regard	NOUN
gujaf-209	270	4	,	,	PUNCT
gujaf-209	270	5	regression	regression	NOUN
gujaf-209	270	6	procedures	procedure	NOUN
gujaf-209	270	7	similar	similar	ADJ
gujaf-209	270	8	to	to	ADP
gujaf-209	270	9	those	those	PRON
gujaf-209	270	10	adopted	adopt	VERB
gujaf-209	270	11	in	in	ADP
gujaf-209	270	12	testing	test	VERB
gujaf-209	270	13	the	the	DET
gujaf-209	270	14	effects	effect	NOUN
gujaf-209	270	15	of	of	ADP
gujaf-209	270	16	the	the	DET
gujaf-209	270	17	direct	direct	ADJ
gujaf-209	270	18	relationship	relationship	NOUN
gujaf-209	270	19	were	be	AUX
gujaf-209	270	20	followed	follow	VERB
gujaf-209	270	21	(	(	PUNCT
gujaf-209	270	22	ols	ols	PROPN
gujaf-209	270	23	,	,	PUNCT
gujaf-209	270	24	fe	fe	X
gujaf-209	270	25	,	,	PUNCT
gujaf-209	270	26	re	re	ADP
gujaf-209	270	27	,	,	PUNCT
gujaf-209	270	28	and	and	CCONJ
gujaf-209	270	29	fgls	fgl	NOUN
gujaf-209	270	30	)	)	PUNCT
gujaf-209	270	31	.	.	PUNCT
gujaf-209	271	1	since	since	SCONJ
gujaf-209	271	2	the	the	DET
gujaf-209	271	3	study	study	NOUN
gujaf-209	271	4	is	be	AUX
gujaf-209	271	5	more	more	ADV
gujaf-209	271	6	interested	interested	ADJ
gujaf-209	271	7	in	in	ADP
gujaf-209	271	8	the	the	DET
gujaf-209	271	9	fgls	fgls	NOUN
gujaf-209	271	10	regression	regression	NOUN
gujaf-209	271	11	,	,	PUNCT
gujaf-209	271	12	its	its	PRON
gujaf-209	271	13	result	result	NOUN
gujaf-209	271	14	is	be	AUX
gujaf-209	271	15	presented	present	VERB
gujaf-209	271	16	hereon	hereon	NOUN
gujaf-209	271	17	in	in	ADP
gujaf-209	271	18	table	table	NOUN
gujaf-209	271	19	4.5	4.5	NUM
gujaf-209	271	20	,	,	PUNCT
gujaf-209	271	21	which	which	PRON
gujaf-209	271	22	reflects	reflect	VERB
gujaf-209	271	23	that	that	SCONJ
gujaf-209	271	24	bsz	bsz	NOUN
gujaf-209	271	25	had	have	VERB
gujaf-209	271	26	a	a	DET
gujaf-209	271	27	positive	positive	ADJ
gujaf-209	271	28	moderating	moderate	VERB
gujaf-209	271	29	effect	effect	NOUN
gujaf-209	271	30	on	on	ADP
gujaf-209	271	31	the	the	DET
gujaf-209	271	32	relationship	relationship	NOUN
gujaf-209	271	33	between	between	ADP
gujaf-209	271	34	dpr	dpr	PROPN
gujaf-209	271	35	and	and	CCONJ
gujaf-209	271	36	roe	roe	NOUN
gujaf-209	271	37	with	with	ADP
gujaf-209	271	38	an	an	DET
gujaf-209	271	39	8.076	8.076	NUM
gujaf-209	271	40	coefficient	coefficient	NOUN
gujaf-209	271	41	that	that	PRON
gujaf-209	271	42	was	be	AUX
gujaf-209	271	43	significant	significant	ADJ
gujaf-209	271	44	at	at	ADP
gujaf-209	271	45	1	1	NUM
gujaf-209	271	46	%	%	NOUN
gujaf-209	271	47	(	(	PUNCT
gujaf-209	271	48	0.000	0.000	NUM
gujaf-209	271	49	p	p	NOUN
gujaf-209	271	50	-	-	PUNCT
gujaf-209	271	51	value	value	NOUN
gujaf-209	271	52	)	)	PUNCT
gujaf-209	271	53	.	.	PUNCT
gujaf-209	272	1	however	however	ADV
gujaf-209	272	2	,	,	PUNCT
gujaf-209	272	3	bsz	bsz	PROPN
gujaf-209	272	4	failed	fail	VERB
gujaf-209	272	5	to	to	PART
gujaf-209	272	6	moderate	moderate	VERB
gujaf-209	272	7	the	the	DET
gujaf-209	272	8	relationship	relationship	NOUN
gujaf-209	272	9	between	between	ADP
gujaf-209	272	10	lnr	lnr	PROPN
gujaf-209	272	11	and	and	CCONJ
gujaf-209	272	12	roe	roe	NOUN
gujaf-209	272	13	with	with	ADP
gujaf-209	272	14	a	a	DET
gujaf-209	272	15	0.093	0.093	NUM
gujaf-209	272	16	coefficient	coefficient	NOUN
gujaf-209	272	17	that	that	PRON
gujaf-209	272	18	was	be	AUX
gujaf-209	272	19	not	not	PART
gujaf-209	272	20	significant	significant	ADJ
gujaf-209	272	21	at	at	ADP
gujaf-209	272	22	0.825	0.825	NUM
gujaf-209	272	23	p	p	NOUN
gujaf-209	272	24	-	-	PUNCT
gujaf-209	272	25	value	value	NOUN
gujaf-209	272	26	.	.	PUNCT
gujaf-209	273	1	but	but	CCONJ
gujaf-209	273	2	bsz	bsz	NOUN
gujaf-209	273	3	had	have	VERB
gujaf-209	273	4	a	a	DET
gujaf-209	273	5	negative	negative	ADJ
gujaf-209	273	6	moderating	moderate	VERB
gujaf-209	273	7	effect	effect	NOUN
gujaf-209	273	8	on	on	ADP
gujaf-209	273	9	the	the	DET
gujaf-209	273	10	relationship	relationship	NOUN
gujaf-209	273	11	between	between	ADP
gujaf-209	273	12	ldr	ldr	PROPN
gujaf-209	273	13	and	and	CCONJ
gujaf-209	273	14	roe	roe	NOUN
gujaf-209	273	15	with	with	ADP
gujaf-209	273	16	a	a	DET
gujaf-209	273	17	-0.628	-0.628	NOUN
gujaf-209	273	18	coefficient	coefficient	NOUN
gujaf-209	273	19	that	that	PRON
gujaf-209	273	20	was	be	AUX
gujaf-209	273	21	statistically	statistically	ADV
gujaf-209	273	22	significant	significant	ADJ
gujaf-209	273	23	at	at	ADP
gujaf-209	273	24	5	5	NUM
gujaf-209	273	25	%	%	NOUN
gujaf-209	273	26	(	(	PUNCT
gujaf-209	273	27	0.010	0.010	NUM
gujaf-209	273	28	p	p	NOUN
gujaf-209	273	29	-	-	PUNCT
gujaf-209	273	30	value	value	NOUN
gujaf-209	273	31	)	)	PUNCT
gujaf-209	273	32	.	.	PUNCT
gujaf-209	274	1	table	table	NOUN
gujaf-209	274	2	4.6	4.6	NUM
gujaf-209	274	3	:	:	PUNCT
gujaf-209	274	4	summary	summary	NOUN
gujaf-209	274	5	of	of	ADP
gujaf-209	274	6	hypotheses	hypothesis	NOUN
gujaf-209	274	7	testing	test	VERB
gujaf-209	274	8	hypotheses	hypothesis	NOUN
gujaf-209	274	9	relationship	relationship	NOUN
gujaf-209	274	10	z	z	PROPN
gujaf-209	274	11	value	value	NOUN
gujaf-209	274	12	coef	coef	PROPN
gujaf-209	274	13	.	.	PUNCT
gujaf-209	275	1	p	p	X
gujaf-209	275	2	-	-	PUNCT
gujaf-209	275	3	value	value	NOUN
gujaf-209	275	4	decision	decision	NOUN
gujaf-209	275	5	h01	h01	PROPN
gujaf-209	275	6	dpr	dpr	PROPN
gujaf-209	275	7	-	-	PUNCT
gujaf-209	275	8	>	>	X
gujaf-209	275	9	roe	roe	PROPN
gujaf-209	275	10	2.450	2.450	NUM
gujaf-209	275	11	-4.946	-4.946	NUM
gujaf-209	275	12	*	*	PUNCT
gujaf-209	275	13	*	*	PUNCT
gujaf-209	275	14	0.014	0.014	PRON
gujaf-209	275	15	rejected	reject	VERB
gujaf-209	275	16	ho2	ho2	PROPN
gujaf-209	275	17	lnr	lnr	PROPN
gujaf-209	275	18	-	-	PUNCT
gujaf-209	275	19	>	>	X
gujaf-209	275	20	roe	roe	PROPN
gujaf-209	275	21	2.100	2.100	NUM
gujaf-209	275	22	0.160	0.160	NUM
gujaf-209	275	23	*	*	PUNCT
gujaf-209	275	24	*	*	PUNCT
gujaf-209	275	25	0.035	0.035	NUM
gujaf-209	275	26	rejected	reject	VERB
gujaf-209	275	27	h03	h03	NOUN
gujaf-209	275	28	ldr	ldr	PROPN
gujaf-209	275	29	-	-	PUNCT
gujaf-209	275	30	>	>	X
gujaf-209	275	31	roe	roe	PROPN
gujaf-209	275	32	2.240	2.240	NUM
gujaf-209	275	33	0.526	0.526	NUM
gujaf-209	275	34	*	*	PUNCT
gujaf-209	275	35	*	*	PUNCT
gujaf-209	275	36	0.025	0.025	NUM
gujaf-209	275	37	rejected	reject	VERB
gujaf-209	275	38	h04	h04	NOUN
gujaf-209	275	39	bsz*dpr	bsz*dpr	NOUN
gujaf-209	275	40	-	-	PUNCT
gujaf-209	275	41	>	>	X
gujaf-209	275	42	roe	roe	PROPN
gujaf-209	275	43	4.100	4.100	NUM
gujaf-209	275	44	8.076	8.076	NUM
gujaf-209	275	45	*	*	PUNCT
gujaf-209	275	46	*	*	PUNCT
gujaf-209	275	47	*	*	PUNCT
gujaf-209	275	48	0.000	0.000	PRON
gujaf-209	275	49	rejected	reject	VERB
gujaf-209	275	50	h05	h05	NOUN
gujaf-209	275	51	bsz*lnr	bsz*lnr	NOUN
gujaf-209	275	52	-	-	PUNCT
gujaf-209	275	53	>	>	X
gujaf-209	275	54	roe	roe	NOUN
gujaf-209	275	55	0.220	0.220	NUM
gujaf-209	275	56	0.093	0.093	NUM
gujaf-209	275	57	0.825	0.825	NUM
gujaf-209	275	58	failed	fail	VERB
gujaf-209	275	59	to	to	PART
gujaf-209	275	60	reject	reject	VERB
gujaf-209	275	61	h06	h06	NOUN
gujaf-209	275	62	bsz*ldr	bsz*ldr	NOUN
gujaf-209	275	63	-	-	PUNCT
gujaf-209	275	64	>	>	X
gujaf-209	275	65	roe	roe	PROPN
gujaf-209	275	66	2.580	2.580	NUM
gujaf-209	275	67	-0.628	-0.628	SYM
gujaf-209	275	68	*	*	PUNCT
gujaf-209	275	69	*	*	PUNCT
gujaf-209	275	70	0.010	0.010	NUM
gujaf-209	275	71	rejected	reject	VERB
gujaf-209	275	72	source	source	NOUN
gujaf-209	275	73	:	:	PUNCT
gujaf-209	275	74	compiled	compile	VERB
gujaf-209	275	75	by	by	ADP
gujaf-209	275	76	the	the	DET
gujaf-209	275	77	authors	author	NOUN
gujaf-209	275	78	(	(	PUNCT
gujaf-209	275	79	2023	2023	NUM
gujaf-209	275	80	)	)	PUNCT
gujaf-209	275	81	gusau	gusau	ADJ
gujaf-209	275	82	journal	journal	NOUN
gujaf-209	275	83	of	of	ADP
gujaf-209	275	84	accounting	accounting	NOUN
gujaf-209	275	85	and	and	CCONJ
gujaf-209	275	86	finance	finance	NOUN
gujaf-209	275	87	,	,	PUNCT
gujaf-209	275	88	vol	vol	NOUN
gujaf-209	275	89	.	.	PROPN
gujaf-209	275	90	4	4	NUM
gujaf-209	275	91	,	,	PUNCT
gujaf-209	275	92	issue	issue	NOUN
gujaf-209	275	93	1	1	NUM
gujaf-209	275	94	,	,	PUNCT
gujaf-209	275	95	april	april	PROPN
gujaf-209	275	96	,	,	PUNCT
gujaf-209	275	97	2023	2023	NUM
gujaf-209	275	98	110	110	NUM
gujaf-209	275	99	table	table	NOUN
gujaf-209	275	100	4.6	4.6	NUM
gujaf-209	275	101	shows	show	VERB
gujaf-209	275	102	that	that	SCONJ
gujaf-209	275	103	the	the	DET
gujaf-209	275	104	regression	regression	NOUN
gujaf-209	275	105	coefficient	coefficient	NOUN
gujaf-209	275	106	linking	link	VERB
gujaf-209	275	107	dpr	dpr	PROPN
gujaf-209	275	108	to	to	ADP
gujaf-209	275	109	roe	roe	PROPN
gujaf-209	275	110	was	be	AUX
gujaf-209	275	111	negative	negative	ADJ
gujaf-209	275	112	(	(	PUNCT
gujaf-209	275	113	-4.946	-4.946	NOUN
gujaf-209	275	114	)	)	PUNCT
gujaf-209	275	115	and	and	CCONJ
gujaf-209	275	116	significant	significant	ADJ
gujaf-209	275	117	at	at	ADP
gujaf-209	275	118	a	a	DET
gujaf-209	275	119	5	5	NUM
gujaf-209	275	120	%	%	NOUN
gujaf-209	275	121	level	level	NOUN
gujaf-209	275	122	,	,	PUNCT
gujaf-209	275	123	thus	thus	ADV
gujaf-209	275	124	,	,	PUNCT
gujaf-209	275	125	h01	h01	PROPN
gujaf-209	275	126	was	be	AUX
gujaf-209	275	127	rejected	reject	VERB
gujaf-209	275	128	.	.	PUNCT
gujaf-209	276	1	but	but	CCONJ
gujaf-209	276	2	the	the	DET
gujaf-209	276	3	coefficient	coefficient	NOUN
gujaf-209	276	4	linking	link	VERB
gujaf-209	276	5	lnr	lnr	PROPN
gujaf-209	276	6	to	to	ADP
gujaf-209	276	7	roe	roe	PROPN
gujaf-209	276	8	was	be	AUX
gujaf-209	276	9	positive	positive	ADJ
gujaf-209	276	10	(	(	PUNCT
gujaf-209	276	11	0.160	0.160	NUM
gujaf-209	276	12	)	)	PUNCT
gujaf-209	276	13	and	and	CCONJ
gujaf-209	276	14	significant	significant	ADJ
gujaf-209	276	15	at	at	ADP
gujaf-209	276	16	a	a	DET
gujaf-209	276	17	5	5	NUM
gujaf-209	276	18	%	%	NOUN
gujaf-209	276	19	level	level	NOUN
gujaf-209	276	20	,	,	PUNCT
gujaf-209	276	21	thus	thus	ADV
gujaf-209	276	22	h02	h02	NOUN
gujaf-209	276	23	was	be	AUX
gujaf-209	276	24	rejected	reject	VERB
gujaf-209	276	25	.	.	PUNCT
gujaf-209	277	1	however	however	ADV
gujaf-209	277	2	,	,	PUNCT
gujaf-209	277	3	the	the	DET
gujaf-209	277	4	coefficient	coefficient	NOUN
gujaf-209	277	5	linking	link	VERB
gujaf-209	277	6	ldr	ldr	NOUN
gujaf-209	277	7	to	to	ADP
gujaf-209	277	8	roe	roe	PROPN
gujaf-209	277	9	was	be	AUX
gujaf-209	277	10	positive	positive	ADJ
gujaf-209	277	11	(	(	PUNCT
gujaf-209	277	12	0.526	0.526	NUM
gujaf-209	277	13	)	)	PUNCT
gujaf-209	277	14	and	and	CCONJ
gujaf-209	277	15	significant	significant	ADJ
gujaf-209	277	16	at	at	ADP
gujaf-209	277	17	a	a	DET
gujaf-209	277	18	5	5	NUM
gujaf-209	277	19	%	%	NOUN
gujaf-209	277	20	level	level	NOUN
gujaf-209	277	21	,	,	PUNCT
gujaf-209	277	22	thus	thus	ADV
gujaf-209	277	23	h03	h03	NOUN
gujaf-209	277	24	was	be	AUX
gujaf-209	277	25	rejected	reject	VERB
gujaf-209	277	26	.	.	PUNCT
gujaf-209	278	1	meanwhile	meanwhile	ADV
gujaf-209	278	2	,	,	PUNCT
gujaf-209	278	3	the	the	DET
gujaf-209	278	4	coefficient	coefficient	NOUN
gujaf-209	278	5	of	of	ADP
gujaf-209	278	6	the	the	DET
gujaf-209	278	7	moderating	moderate	VERB
gujaf-209	278	8	effect	effect	NOUN
gujaf-209	278	9	of	of	ADP
gujaf-209	278	10	bsz	bsz	NOUN
gujaf-209	278	11	on	on	ADP
gujaf-209	278	12	the	the	DET
gujaf-209	278	13	relationship	relationship	NOUN
gujaf-209	278	14	between	between	ADP
gujaf-209	278	15	dpr	dpr	PROPN
gujaf-209	278	16	and	and	CCONJ
gujaf-209	278	17	roe	roe	PROPN
gujaf-209	278	18	was	be	AUX
gujaf-209	278	19	positive	positive	ADJ
gujaf-209	278	20	(	(	PUNCT
gujaf-209	278	21	8.076	8.076	NUM
gujaf-209	278	22	)	)	PUNCT
gujaf-209	278	23	and	and	CCONJ
gujaf-209	278	24	significant	significant	ADJ
gujaf-209	278	25	at	at	ADP
gujaf-209	278	26	a	a	DET
gujaf-209	278	27	1	1	NUM
gujaf-209	278	28	%	%	NOUN
gujaf-209	278	29	level	level	NOUN
gujaf-209	278	30	,	,	PUNCT
gujaf-209	278	31	thus	thus	ADV
gujaf-209	278	32	,	,	PUNCT
gujaf-209	278	33	h04	h04	PROPN
gujaf-209	278	34	was	be	AUX
gujaf-209	278	35	rejected	reject	VERB
gujaf-209	278	36	.	.	PUNCT
gujaf-209	279	1	conversely	conversely	ADV
gujaf-209	279	2	,	,	PUNCT
gujaf-209	279	3	the	the	DET
gujaf-209	279	4	coefficient	coefficient	NOUN
gujaf-209	279	5	of	of	ADP
gujaf-209	279	6	the	the	DET
gujaf-209	279	7	moderating	moderate	VERB
gujaf-209	279	8	effect	effect	NOUN
gujaf-209	279	9	of	of	ADP
gujaf-209	279	10	bsz	bsz	NOUN
gujaf-209	279	11	on	on	ADP
gujaf-209	279	12	the	the	DET
gujaf-209	279	13	relationship	relationship	NOUN
gujaf-209	279	14	between	between	ADP
gujaf-209	279	15	lnr	lnr	PROPN
gujaf-209	279	16	and	and	CCONJ
gujaf-209	279	17	roe	roe	NOUN
gujaf-209	279	18	was	be	AUX
gujaf-209	279	19	positive	positive	ADJ
gujaf-209	279	20	(	(	PUNCT
gujaf-209	279	21	0.093	0.093	NUM
gujaf-209	279	22	)	)	PUNCT
gujaf-209	279	23	and	and	CCONJ
gujaf-209	279	24	not	not	PART
gujaf-209	279	25	significant	significant	ADJ
gujaf-209	279	26	,	,	PUNCT
gujaf-209	279	27	thus	thus	ADV
gujaf-209	279	28	,	,	PUNCT
gujaf-209	279	29	h05	h05	PROPN
gujaf-209	279	30	was	be	AUX
gujaf-209	279	31	failed	fail	VERB
gujaf-209	279	32	to	to	PART
gujaf-209	279	33	be	be	AUX
gujaf-209	279	34	rejected	reject	VERB
gujaf-209	279	35	.	.	PUNCT
gujaf-209	280	1	whereas	whereas	ADV
gujaf-209	280	2	,	,	PUNCT
gujaf-209	280	3	the	the	DET
gujaf-209	280	4	coefficient	coefficient	NOUN
gujaf-209	280	5	of	of	ADP
gujaf-209	280	6	the	the	DET
gujaf-209	280	7	moderating	moderate	VERB
gujaf-209	280	8	effect	effect	NOUN
gujaf-209	280	9	of	of	ADP
gujaf-209	280	10	bsz	bsz	NOUN
gujaf-209	280	11	on	on	ADP
gujaf-209	280	12	the	the	DET
gujaf-209	280	13	relationship	relationship	NOUN
gujaf-209	280	14	between	between	ADP
gujaf-209	280	15	ldr	ldr	PROPN
gujaf-209	280	16	and	and	CCONJ
gujaf-209	280	17	roe	roe	PROPN
gujaf-209	280	18	was	be	AUX
gujaf-209	280	19	negative	negative	ADJ
gujaf-209	280	20	(	(	PUNCT
gujaf-209	280	21	-0.628	-0.628	NOUN
gujaf-209	280	22	)	)	PUNCT
gujaf-209	280	23	and	and	CCONJ
gujaf-209	280	24	significant	significant	ADJ
gujaf-209	280	25	at	at	ADP
gujaf-209	280	26	a	a	DET
gujaf-209	280	27	5	5	NUM
gujaf-209	280	28	%	%	NOUN
gujaf-209	280	29	level	level	NOUN
gujaf-209	280	30	,	,	PUNCT
gujaf-209	280	31	thus	thus	ADV
gujaf-209	280	32	h06	h06	NOUN
gujaf-209	280	33	was	be	AUX
gujaf-209	280	34	rejected	reject	VERB
gujaf-209	280	35	.	.	PUNCT
gujaf-209	281	1	discussion	discussion	NOUN
gujaf-209	281	2	of	of	ADP
gujaf-209	281	3	findings	finding	NOUN
gujaf-209	281	4	table	table	NOUN
gujaf-209	281	5	4.4	4.4	NUM
gujaf-209	281	6	revealed	reveal	VERB
gujaf-209	281	7	that	that	SCONJ
gujaf-209	281	8	the	the	DET
gujaf-209	281	9	deposit	deposit	NOUN
gujaf-209	281	10	rate	rate	NOUN
gujaf-209	281	11	is	be	AUX
gujaf-209	281	12	negatively	negatively	ADV
gujaf-209	281	13	related	relate	VERB
gujaf-209	281	14	to	to	ADP
gujaf-209	281	15	performance	performance	NOUN
gujaf-209	281	16	at	at	ADP
gujaf-209	281	17	a	a	DET
gujaf-209	281	18	5	5	NUM
gujaf-209	281	19	%	%	NOUN
gujaf-209	281	20	level	level	NOUN
gujaf-209	281	21	of	of	ADP
gujaf-209	281	22	significance	significance	NOUN
gujaf-209	281	23	,	,	PUNCT
gujaf-209	281	24	implying	imply	VERB
gujaf-209	281	25	that	that	SCONJ
gujaf-209	281	26	the	the	PRON
gujaf-209	281	27	higher	high	ADJ
gujaf-209	281	28	the	the	DET
gujaf-209	281	29	deposit	deposit	NOUN
gujaf-209	281	30	rate	rate	NOUN
gujaf-209	281	31	the	the	PRON
gujaf-209	281	32	lower	low	ADJ
gujaf-209	281	33	the	the	DET
gujaf-209	281	34	performance	performance	NOUN
gujaf-209	281	35	because	because	SCONJ
gujaf-209	281	36	the	the	DET
gujaf-209	281	37	deposit	deposit	NOUN
gujaf-209	281	38	rate	rate	NOUN
gujaf-209	281	39	is	be	AUX
gujaf-209	281	40	an	an	DET
gujaf-209	281	41	expenditure	expenditure	NOUN
gujaf-209	281	42	paid	pay	VERB
gujaf-209	281	43	from	from	ADP
gujaf-209	281	44	the	the	DET
gujaf-209	281	45	interest	interest	NOUN
gujaf-209	281	46	income	income	NOUN
gujaf-209	281	47	earned	earn	VERB
gujaf-209	281	48	in	in	ADP
gujaf-209	281	49	the	the	DET
gujaf-209	281	50	review	review	NOUN
gujaf-209	281	51	period	period	NOUN
gujaf-209	281	52	.	.	PUNCT
gujaf-209	282	1	the	the	DET
gujaf-209	282	2	table	table	NOUN
gujaf-209	282	3	further	far	ADV
gujaf-209	282	4	indicates	indicate	VERB
gujaf-209	282	5	that	that	SCONJ
gujaf-209	282	6	the	the	DET
gujaf-209	282	7	lending	lending	NOUN
gujaf-209	282	8	rate	rate	NOUN
gujaf-209	282	9	is	be	AUX
gujaf-209	282	10	positively	positively	ADV
gujaf-209	282	11	related	relate	VERB
gujaf-209	282	12	to	to	ADP
gujaf-209	282	13	performance	performance	NOUN
gujaf-209	282	14	at	at	ADP
gujaf-209	282	15	a	a	DET
gujaf-209	282	16	5	5	NUM
gujaf-209	282	17	%	%	NOUN
gujaf-209	282	18	level	level	NOUN
gujaf-209	282	19	of	of	ADP
gujaf-209	282	20	significance	significance	NOUN
gujaf-209	282	21	,	,	PUNCT
gujaf-209	282	22	meaning	mean	VERB
gujaf-209	282	23	that	that	SCONJ
gujaf-209	282	24	the	the	PRON
gujaf-209	282	25	higher	high	ADJ
gujaf-209	282	26	the	the	DET
gujaf-209	282	27	lending	lending	NOUN
gujaf-209	282	28	rate	rate	NOUN
gujaf-209	282	29	the	the	PRON
gujaf-209	282	30	higher	high	ADJ
gujaf-209	282	31	the	the	DET
gujaf-209	282	32	performance	performance	NOUN
gujaf-209	282	33	,	,	PUNCT
gujaf-209	282	34	as	as	SCONJ
gujaf-209	282	35	the	the	DET
gujaf-209	282	36	lending	lending	NOUN
gujaf-209	282	37	rate	rate	NOUN
gujaf-209	282	38	represents	represent	VERB
gujaf-209	282	39	the	the	DET
gujaf-209	282	40	interest	interest	NOUN
gujaf-209	282	41	income	income	NOUN
gujaf-209	282	42	to	to	ADP
gujaf-209	282	43	the	the	DET
gujaf-209	282	44	banks	bank	NOUN
gujaf-209	282	45	which	which	PRON
gujaf-209	282	46	improved	improve	VERB
gujaf-209	282	47	their	their	PRON
gujaf-209	282	48	performance	performance	NOUN
gujaf-209	282	49	in	in	ADP
gujaf-209	282	50	the	the	DET
gujaf-209	282	51	review	review	NOUN
gujaf-209	282	52	period	period	NOUN
gujaf-209	282	53	.	.	PUNCT
gujaf-209	283	1	logically	logically	ADV
gujaf-209	283	2	,	,	PUNCT
gujaf-209	283	3	these	these	DET
gujaf-209	283	4	relationships	relationship	NOUN
gujaf-209	283	5	affirmed	affirm	VERB
gujaf-209	283	6	the	the	DET
gujaf-209	283	7	descriptive	descriptive	ADJ
gujaf-209	283	8	statistics	statistic	NOUN
gujaf-209	283	9	in	in	ADP
gujaf-209	283	10	table	table	NOUN
gujaf-209	283	11	4.1	4.1	NUM
gujaf-209	283	12	where	where	SCONJ
gujaf-209	283	13	the	the	DET
gujaf-209	283	14	average	average	ADJ
gujaf-209	283	15	lending	lending	NOUN
gujaf-209	283	16	rate	rate	NOUN
gujaf-209	283	17	was	be	AUX
gujaf-209	283	18	16.8	16.8	NUM
gujaf-209	283	19	%	%	NOUN
gujaf-209	283	20	and	and	CCONJ
gujaf-209	283	21	the	the	DET
gujaf-209	283	22	average	average	ADJ
gujaf-209	283	23	deposit	deposit	NOUN
gujaf-209	283	24	rate	rate	NOUN
gujaf-209	283	25	was	be	AUX
gujaf-209	283	26	5.4	5.4	NUM
gujaf-209	283	27	%	%	NOUN
gujaf-209	283	28	,	,	PUNCT
gujaf-209	283	29	thus	thus	ADV
gujaf-209	283	30	the	the	DET
gujaf-209	283	31	interest	interest	NOUN
gujaf-209	283	32	rate	rate	NOUN
gujaf-209	283	33	spread	spread	NOUN
gujaf-209	283	34	was	be	AUX
gujaf-209	283	35	11.4	11.4	NUM
gujaf-209	283	36	%	%	NOUN
gujaf-209	283	37	.	.	PUNCT
gujaf-209	284	1	this	this	DET
gujaf-209	284	2	finding	finding	NOUN
gujaf-209	284	3	corresponds	correspond	VERB
gujaf-209	284	4	to	to	ADP
gujaf-209	284	5	the	the	DET
gujaf-209	284	6	studies	study	NOUN
gujaf-209	284	7	that	that	PRON
gujaf-209	284	8	found	find	VERB
gujaf-209	284	9	a	a	DET
gujaf-209	284	10	significant	significant	ADJ
gujaf-209	284	11	positive	positive	ADJ
gujaf-209	284	12	relationship	relationship	NOUN
gujaf-209	284	13	between	between	ADP
gujaf-209	284	14	the	the	DET
gujaf-209	284	15	lending	lending	NOUN
gujaf-209	284	16	rate	rate	NOUN
gujaf-209	284	17	and	and	CCONJ
gujaf-209	284	18	bank	bank	NOUN
gujaf-209	284	19	performance	performance	NOUN
gujaf-209	284	20	(	(	PUNCT
gujaf-209	284	21	otiwu	otiwu	ADV
gujaf-209	284	22	,	,	PUNCT
gujaf-209	284	23	2022	2022	NUM
gujaf-209	284	24	;	;	PUNCT
gujaf-209	284	25	bala	bala	PROPN
gujaf-209	284	26	,	,	PUNCT
gujaf-209	284	27	godiya	godiya	PROPN
gujaf-209	284	28	,	,	PUNCT
gujaf-209	284	29	hadith	hadith	NOUN
gujaf-209	284	30	,	,	PUNCT
gujaf-209	284	31	&	&	CCONJ
gujaf-209	284	32	maijama’a	maijama’a	PROPN
gujaf-209	284	33	,	,	PUNCT
gujaf-209	284	34	2022	2022	NUM
gujaf-209	284	35	)	)	PUNCT
gujaf-209	284	36	;	;	PUNCT
gujaf-209	284	37	a	a	DET
gujaf-209	284	38	significant	significant	ADJ
gujaf-209	284	39	and	and	CCONJ
gujaf-209	284	40	negative	negative	ADJ
gujaf-209	284	41	relationship	relationship	NOUN
gujaf-209	284	42	between	between	ADP
gujaf-209	284	43	deposit	deposit	NOUN
gujaf-209	284	44	rate	rate	NOUN
gujaf-209	284	45	and	and	CCONJ
gujaf-209	284	46	bank	bank	NOUN
gujaf-209	284	47	performance	performance	NOUN
gujaf-209	284	48	(	(	PUNCT
gujaf-209	284	49	brown	brown	ADJ
gujaf-209	284	50	,	,	PUNCT
gujaf-209	284	51	2020	2020	NUM
gujaf-209	284	52	;	;	PUNCT
gujaf-209	284	53	caliskan	caliskan	PROPN
gujaf-209	284	54	&	&	CCONJ
gujaf-209	284	55	lecuna	lecuna	PROPN
gujaf-209	284	56	,	,	PUNCT
gujaf-209	284	57	2020	2020	NUM
gujaf-209	284	58	)	)	PUNCT
gujaf-209	284	59	.	.	PUNCT
gujaf-209	285	1	table	table	NOUN
gujaf-209	285	2	4.6	4.6	NUM
gujaf-209	285	3	further	far	ADV
gujaf-209	285	4	indicates	indicate	VERB
gujaf-209	285	5	that	that	SCONJ
gujaf-209	285	6	loan	loan	NOUN
gujaf-209	285	7	-	-	PUNCT
gujaf-209	285	8	todeposit	todeposit	NOUN
gujaf-209	285	9	ratio	ratio	NOUN
gujaf-209	285	10	is	be	AUX
gujaf-209	285	11	positively	positively	ADV
gujaf-209	285	12	related	relate	VERB
gujaf-209	285	13	to	to	ADP
gujaf-209	285	14	the	the	DET
gujaf-209	285	15	performance	performance	NOUN
gujaf-209	285	16	at	at	ADP
gujaf-209	285	17	5	5	NUM
gujaf-209	285	18	%	%	NOUN
gujaf-209	285	19	level	level	NOUN
gujaf-209	285	20	.	.	PUNCT
gujaf-209	286	1	this	this	PRON
gujaf-209	286	2	was	be	AUX
gujaf-209	286	3	attributable	attributable	ADJ
gujaf-209	286	4	to	to	ADP
gujaf-209	286	5	fact	fact	NOUN
gujaf-209	286	6	that	that	SCONJ
gujaf-209	286	7	liquidity	liquidity	NOUN
gujaf-209	286	8	builds	build	VERB
gujaf-209	286	9	the	the	DET
gujaf-209	286	10	confidence	confidence	NOUN
gujaf-209	286	11	of	of	ADP
gujaf-209	286	12	depositors	depositor	NOUN
gujaf-209	286	13	to	to	PART
gujaf-209	286	14	maintain	maintain	VERB
gujaf-209	286	15	their	their	PRON
gujaf-209	286	16	accounts	account	NOUN
gujaf-209	286	17	with	with	ADP
gujaf-209	286	18	the	the	DET
gujaf-209	286	19	banks	bank	NOUN
gujaf-209	286	20	to	to	PART
gujaf-209	286	21	enable	enable	VERB
gujaf-209	286	22	the	the	DET
gujaf-209	286	23	banks	bank	NOUN
gujaf-209	286	24	to	to	PART
gujaf-209	286	25	use	use	VERB
gujaf-209	286	26	same	same	ADJ
gujaf-209	286	27	for	for	ADP
gujaf-209	286	28	financial	financial	ADJ
gujaf-209	286	29	intermediation	intermediation	NOUN
gujaf-209	286	30	.	.	PUNCT
gujaf-209	287	1	this	this	DET
gujaf-209	287	2	finding	finding	NOUN
gujaf-209	287	3	is	be	AUX
gujaf-209	287	4	consistent	consistent	ADJ
gujaf-209	287	5	with	with	ADP
gujaf-209	287	6	that	that	PRON
gujaf-209	287	7	of	of	ADP
gujaf-209	287	8	inshira	inshira	PROPN
gujaf-209	287	9	and	and	CCONJ
gujaf-209	287	10	jahfer	jahfer	PROPN
gujaf-209	287	11	(	(	PUNCT
gujaf-209	287	12	2020	2020	NUM
gujaf-209	287	13	)	)	PUNCT
gujaf-209	287	14	;	;	PUNCT
gujaf-209	287	15	ha	ha	INTJ
gujaf-209	287	16	(	(	PUNCT
gujaf-209	287	17	2019	2019	NUM
gujaf-209	287	18	)	)	PUNCT
gujaf-209	287	19	.	.	PUNCT
gujaf-209	288	1	these	these	DET
gujaf-209	288	2	findings	finding	NOUN
gujaf-209	288	3	have	have	AUX
gujaf-209	288	4	,	,	PUNCT
gujaf-209	288	5	therefore	therefore	ADV
gujaf-209	288	6	,	,	PUNCT
gujaf-209	288	7	corroborated	corroborate	VERB
gujaf-209	288	8	the	the	DET
gujaf-209	288	9	hypotheses	hypothesis	NOUN
gujaf-209	288	10	formulated	formulate	VERB
gujaf-209	288	11	by	by	ADP
gujaf-209	288	12	this	this	DET
gujaf-209	288	13	work	work	NOUN
gujaf-209	288	14	and	and	CCONJ
gujaf-209	288	15	further	far	ADV
gujaf-209	288	16	answered	answer	VERB
gujaf-209	288	17	the	the	DET
gujaf-209	288	18	research	research	NOUN
gujaf-209	288	19	question	question	NOUN
gujaf-209	288	20	.	.	PUNCT
gujaf-209	289	1	on	on	ADP
gujaf-209	289	2	the	the	DET
gujaf-209	289	3	intervention	intervention	NOUN
gujaf-209	289	4	effect	effect	NOUN
gujaf-209	289	5	,	,	PUNCT
gujaf-209	289	6	the	the	DET
gujaf-209	289	7	summary	summary	NOUN
gujaf-209	289	8	of	of	ADP
gujaf-209	289	9	the	the	DET
gujaf-209	289	10	test	test	NOUN
gujaf-209	289	11	of	of	ADP
gujaf-209	289	12	hypotheses	hypothesis	NOUN
gujaf-209	289	13	in	in	ADP
gujaf-209	289	14	table	table	NOUN
gujaf-209	289	15	4.5	4.5	NUM
gujaf-209	289	16	indicates	indicate	VERB
gujaf-209	289	17	that	that	SCONJ
gujaf-209	289	18	bank	bank	NOUN
gujaf-209	289	19	size	size	NOUN
gujaf-209	289	20	has	have	AUX
gujaf-209	289	21	positively	positively	ADV
gujaf-209	289	22	moderated	moderate	VERB
gujaf-209	289	23	the	the	DET
gujaf-209	289	24	relationship	relationship	NOUN
gujaf-209	289	25	between	between	ADP
gujaf-209	289	26	deposit	deposit	NOUN
gujaf-209	289	27	rate	rate	NOUN
gujaf-209	289	28	and	and	CCONJ
gujaf-209	289	29	bank	bank	NOUN
gujaf-209	289	30	performance	performance	NOUN
gujaf-209	289	31	at	at	ADP
gujaf-209	289	32	a	a	DET
gujaf-209	289	33	5	5	NUM
gujaf-209	289	34	%	%	NOUN
gujaf-209	289	35	level	level	NOUN
gujaf-209	289	36	of	of	ADP
gujaf-209	289	37	significance	significance	NOUN
gujaf-209	289	38	.	.	PUNCT
gujaf-209	290	1	the	the	DET
gujaf-209	290	2	point	point	NOUN
gujaf-209	290	3	to	to	PART
gujaf-209	290	4	note	note	VERB
gujaf-209	290	5	here	here	ADV
gujaf-209	290	6	is	be	AUX
gujaf-209	290	7	that	that	SCONJ
gujaf-209	290	8	the	the	DET
gujaf-209	290	9	fgls	fgls	NOUN
gujaf-209	290	10	regression	regression	NOUN
gujaf-209	290	11	on	on	ADP
gujaf-209	290	12	the	the	DET
gujaf-209	290	13	direct	direct	ADJ
gujaf-209	290	14	relationship	relationship	NOUN
gujaf-209	290	15	between	between	ADP
gujaf-209	290	16	deposit	deposit	NOUN
gujaf-209	290	17	rate	rate	NOUN
gujaf-209	290	18	and	and	CCONJ
gujaf-209	290	19	gusau	gusau	ADJ
gujaf-209	290	20	journal	journal	NOUN
gujaf-209	290	21	of	of	ADP
gujaf-209	290	22	accounting	accounting	NOUN
gujaf-209	290	23	and	and	CCONJ
gujaf-209	290	24	finance	finance	NOUN
gujaf-209	290	25	,	,	PUNCT
gujaf-209	290	26	vol	vol	NOUN
gujaf-209	290	27	.	.	PROPN
gujaf-209	290	28	4	4	NUM
gujaf-209	290	29	,	,	PUNCT
gujaf-209	290	30	issue	issue	NOUN
gujaf-209	290	31	1	1	NUM
gujaf-209	290	32	,	,	PUNCT
gujaf-209	290	33	april	april	PROPN
gujaf-209	290	34	,	,	PUNCT
gujaf-209	290	35	2023	2023	NUM
gujaf-209	290	36	111	111	NUM
gujaf-209	290	37	performance	performance	NOUN
gujaf-209	290	38	has	have	VERB
gujaf-209	290	39	a	a	DET
gujaf-209	290	40	-4.946	-4.946	ADJ
gujaf-209	290	41	coefficient	coefficient	NOUN
gujaf-209	290	42	.	.	PUNCT
gujaf-209	291	1	but	but	CCONJ
gujaf-209	291	2	the	the	DET
gujaf-209	291	3	introduction	introduction	NOUN
gujaf-209	291	4	of	of	ADP
gujaf-209	291	5	a	a	DET
gujaf-209	291	6	moderator	moderator	NOUN
gujaf-209	291	7	in	in	ADP
gujaf-209	291	8	the	the	DET
gujaf-209	291	9	model	model	NOUN
gujaf-209	291	10	has	have	AUX
gujaf-209	291	11	changed	change	VERB
gujaf-209	291	12	the	the	DET
gujaf-209	291	13	direction	direction	NOUN
gujaf-209	291	14	of	of	ADP
gujaf-209	291	15	the	the	DET
gujaf-209	291	16	relationship	relationship	NOUN
gujaf-209	291	17	with	with	ADP
gujaf-209	291	18	an	an	DET
gujaf-209	291	19	8.076	8.076	NUM
gujaf-209	291	20	coefficient	coefficient	NOUN
gujaf-209	291	21	,	,	PUNCT
gujaf-209	291	22	implying	imply	VERB
gujaf-209	291	23	that	that	SCONJ
gujaf-209	291	24	the	the	PRON
gujaf-209	291	25	higher	high	ADJ
gujaf-209	291	26	the	the	DET
gujaf-209	291	27	deposit	deposit	NOUN
gujaf-209	291	28	rate	rate	NOUN
gujaf-209	291	29	,	,	PUNCT
gujaf-209	291	30	the	the	PRON
gujaf-209	291	31	higher	high	ADJ
gujaf-209	291	32	the	the	DET
gujaf-209	291	33	banks	bank	NOUN
gujaf-209	291	34	’	’	PART
gujaf-209	291	35	performance	performance	NOUN
gujaf-209	291	36	because	because	SCONJ
gujaf-209	291	37	the	the	DET
gujaf-209	291	38	deposit	deposit	NOUN
gujaf-209	291	39	rate	rate	NOUN
gujaf-209	291	40	attracts	attract	VERB
gujaf-209	291	41	more	more	ADJ
gujaf-209	291	42	deposits	deposit	NOUN
gujaf-209	291	43	with	with	ADP
gujaf-209	291	44	which	which	PRON
gujaf-209	291	45	the	the	DET
gujaf-209	291	46	banks	bank	NOUN
gujaf-209	291	47	perform	perform	VERB
gujaf-209	291	48	financial	financial	ADJ
gujaf-209	291	49	intermediation	intermediation	NOUN
gujaf-209	291	50	to	to	PART
gujaf-209	291	51	earn	earn	VERB
gujaf-209	291	52	interest	interest	NOUN
gujaf-209	291	53	rate	rate	NOUN
gujaf-209	291	54	spread	spread	NOUN
gujaf-209	291	55	..	..	PUNCT
gujaf-209	292	1	this	this	DET
gujaf-209	292	2	finding	finding	NOUN
gujaf-209	292	3	is	be	AUX
gujaf-209	292	4	consistent	consistent	ADJ
gujaf-209	292	5	with	with	ADP
gujaf-209	292	6	the	the	DET
gujaf-209	292	7	assumptions	assumption	NOUN
gujaf-209	292	8	of	of	ADP
gujaf-209	292	9	the	the	DET
gujaf-209	292	10	resource	resource	NOUN
gujaf-209	292	11	-	-	PUNCT
gujaf-209	292	12	based	base	VERB
gujaf-209	292	13	view	view	NOUN
gujaf-209	292	14	theory	theory	NOUN
gujaf-209	292	15	of	of	ADP
gujaf-209	292	16	wernerfelt	wernerfelt	PROPN
gujaf-209	292	17	(	(	PUNCT
gujaf-209	292	18	1984	1984	NUM
gujaf-209	292	19	)	)	PUNCT
gujaf-209	292	20	which	which	PRON
gujaf-209	292	21	established	establish	VERB
gujaf-209	292	22	a	a	DET
gujaf-209	292	23	positive	positive	ADJ
gujaf-209	292	24	relationship	relationship	NOUN
gujaf-209	292	25	between	between	ADP
gujaf-209	292	26	firm	firm	ADJ
gujaf-209	292	27	size	size	NOUN
gujaf-209	292	28	and	and	CCONJ
gujaf-209	292	29	performance	performance	NOUN
gujaf-209	292	30	.	.	PUNCT
gujaf-209	293	1	it	it	PRON
gujaf-209	293	2	is	be	AUX
gujaf-209	293	3	also	also	ADV
gujaf-209	293	4	in	in	ADP
gujaf-209	293	5	tandem	tandem	NOUN
gujaf-209	293	6	with	with	ADP
gujaf-209	293	7	the	the	DET
gujaf-209	293	8	findings	finding	NOUN
gujaf-209	293	9	of	of	ADP
gujaf-209	293	10	gupta	gupta	PROPN
gujaf-209	293	11	and	and	CCONJ
gujaf-209	293	12	mahakud	mahakud	VERB
gujaf-209	293	13	(	(	PUNCT
gujaf-209	293	14	2020	2020	NUM
gujaf-209	293	15	)	)	PUNCT
gujaf-209	293	16	;	;	PUNCT
gujaf-209	293	17	and	and	CCONJ
gujaf-209	293	18	huong	huong	X
gujaf-209	293	19	et	et	PROPN
gujaf-209	293	20	al	al	PROPN
gujaf-209	293	21	.	.	PROPN
gujaf-209	293	22	(	(	PUNCT
gujaf-209	293	23	2021	2021	NUM
gujaf-209	293	24	)	)	PUNCT
gujaf-209	293	25	,	,	PUNCT
gujaf-209	293	26	which	which	PRON
gujaf-209	293	27	affirmed	affirm	VERB
gujaf-209	293	28	a	a	DET
gujaf-209	293	29	positive	positive	ADJ
gujaf-209	293	30	correlation	correlation	NOUN
gujaf-209	293	31	between	between	ADP
gujaf-209	293	32	bank	bank	NOUN
gujaf-209	293	33	size	size	NOUN
gujaf-209	293	34	and	and	CCONJ
gujaf-209	293	35	bank	bank	NOUN
gujaf-209	293	36	performance	performance	NOUN
gujaf-209	293	37	.	.	PUNCT
gujaf-209	294	1	table	table	NOUN
gujaf-209	294	2	4.5	4.5	NUM
gujaf-209	294	3	further	far	ADV
gujaf-209	294	4	indicates	indicate	VERB
gujaf-209	294	5	that	that	SCONJ
gujaf-209	294	6	bank	bank	NOUN
gujaf-209	294	7	size	size	NOUN
gujaf-209	294	8	has	have	AUX
gujaf-209	294	9	negatively	negatively	ADV
gujaf-209	294	10	moderated	moderate	VERB
gujaf-209	294	11	the	the	DET
gujaf-209	294	12	relationship	relationship	NOUN
gujaf-209	294	13	between	between	ADP
gujaf-209	294	14	loan	loan	NOUN
gujaf-209	294	15	-	-	PUNCT
gujaf-209	294	16	to	to	ADP
gujaf-209	294	17	-	-	PUNCT
gujaf-209	294	18	deposit	deposit	NOUN
gujaf-209	294	19	ratio	ratio	NOUN
gujaf-209	294	20	and	and	CCONJ
gujaf-209	294	21	bank	bank	NOUN
gujaf-209	294	22	performance	performance	NOUN
gujaf-209	294	23	at	at	ADP
gujaf-209	294	24	a	a	DET
gujaf-209	294	25	5	5	NUM
gujaf-209	294	26	%	%	NOUN
gujaf-209	294	27	level	level	NOUN
gujaf-209	294	28	of	of	ADP
gujaf-209	294	29	significance	significance	NOUN
gujaf-209	294	30	.	.	PUNCT
gujaf-209	295	1	this	this	PRON
gujaf-209	295	2	was	be	AUX
gujaf-209	295	3	attributable	attributable	ADJ
gujaf-209	295	4	to	to	ADP
gujaf-209	295	5	the	the	DET
gujaf-209	295	6	liquidity	liquidity	NOUN
gujaf-209	295	7	risk	risk	NOUN
gujaf-209	295	8	which	which	PRON
gujaf-209	295	9	makes	make	VERB
gujaf-209	295	10	an	an	DET
gujaf-209	295	11	increase	increase	NOUN
gujaf-209	295	12	in	in	ADP
gujaf-209	295	13	banks	bank	NOUN
gujaf-209	295	14	’	'	PUNCT
gujaf-209	295	15	assets	asset	NOUN
gujaf-209	295	16	size	size	NOUN
gujaf-209	295	17	to	to	PART
gujaf-209	295	18	create	create	VERB
gujaf-209	295	19	liquidity	liquidity	NOUN
gujaf-209	295	20	issues	issue	NOUN
gujaf-209	295	21	that	that	PRON
gujaf-209	295	22	could	could	AUX
gujaf-209	295	23	make	make	VERB
gujaf-209	295	24	meeting	meet	VERB
gujaf-209	295	25	their	their	PRON
gujaf-209	295	26	obligations	obligation	NOUN
gujaf-209	295	27	difficult	difficult	ADJ
gujaf-209	295	28	.	.	PUNCT
gujaf-209	296	1	the	the	DET
gujaf-209	296	2	finding	finding	NOUN
gujaf-209	296	3	was	be	AUX
gujaf-209	296	4	consistent	consistent	ADJ
gujaf-209	296	5	with	with	ADP
gujaf-209	296	6	that	that	PRON
gujaf-209	296	7	of	of	ADP
gujaf-209	296	8	habtoor	habtoor	NOUN
gujaf-209	296	9	(	(	PUNCT
gujaf-209	296	10	2021	2021	NUM
gujaf-209	296	11	)	)	PUNCT
gujaf-209	296	12	.	.	PUNCT
gujaf-209	297	1	the	the	DET
gujaf-209	297	2	failure	failure	NOUN
gujaf-209	297	3	of	of	ADP
gujaf-209	297	4	bank	bank	NOUN
gujaf-209	297	5	size	size	NOUN
gujaf-209	297	6	to	to	PART
gujaf-209	297	7	moderate	moderate	VERB
gujaf-209	297	8	the	the	DET
gujaf-209	297	9	relationship	relationship	NOUN
gujaf-209	297	10	between	between	ADP
gujaf-209	297	11	lending	lending	NOUN
gujaf-209	297	12	rate	rate	NOUN
gujaf-209	297	13	and	and	CCONJ
gujaf-209	297	14	bank	bank	NOUN
gujaf-209	297	15	performances	performance	NOUN
gujaf-209	297	16	could	could	AUX
gujaf-209	297	17	be	be	AUX
gujaf-209	297	18	attributed	attribute	VERB
gujaf-209	297	19	to	to	ADP
gujaf-209	297	20	the	the	DET
gujaf-209	297	21	fact	fact	NOUN
gujaf-209	297	22	that	that	SCONJ
gujaf-209	297	23	the	the	DET
gujaf-209	297	24	rise	rise	NOUN
gujaf-209	297	25	in	in	ADP
gujaf-209	297	26	bank	bank	NOUN
gujaf-209	297	27	size	size	NOUN
gujaf-209	297	28	is	be	AUX
gujaf-209	297	29	accompanied	accompany	VERB
gujaf-209	297	30	by	by	ADP
gujaf-209	297	31	other	other	ADJ
gujaf-209	297	32	variables	variable	NOUN
gujaf-209	297	33	that	that	PRON
gujaf-209	297	34	neutralize	neutralize	VERB
gujaf-209	297	35	its	its	PRON
gujaf-209	297	36	positive	positive	ADJ
gujaf-209	297	37	effects	effect	NOUN
gujaf-209	297	38	on	on	ADP
gujaf-209	297	39	banks	bank	NOUN
gujaf-209	297	40	’	'	PUNCT
gujaf-209	297	41	performance	performance	NOUN
gujaf-209	297	42	.	.	PUNCT
gujaf-209	298	1	this	this	PRON
gujaf-209	298	2	could	could	AUX
gujaf-209	298	3	hold	hold	VERB
gujaf-209	298	4	true	true	ADJ
gujaf-209	298	5	in	in	ADP
gujaf-209	298	6	the	the	DET
gujaf-209	298	7	case	case	NOUN
gujaf-209	298	8	of	of	ADP
gujaf-209	298	9	nigeria	nigeria	PRON
gujaf-209	298	10	where	where	SCONJ
gujaf-209	298	11	there	there	PRON
gujaf-209	298	12	is	be	VERB
gujaf-209	298	13	a	a	DET
gujaf-209	298	14	galloping	gallop	VERB
gujaf-209	298	15	yet	yet	CCONJ
gujaf-209	298	16	artificial	artificial	ADJ
gujaf-209	298	17	inflation	inflation	NOUN
gujaf-209	298	18	that	that	PRON
gujaf-209	298	19	depreciates	depreciate	VERB
gujaf-209	298	20	the	the	DET
gujaf-209	298	21	value	value	NOUN
gujaf-209	298	22	of	of	ADP
gujaf-209	298	23	bank	bank	NOUN
gujaf-209	298	24	assets	asset	NOUN
gujaf-209	298	25	,	,	PUNCT
gujaf-209	298	26	and	and	CCONJ
gujaf-209	298	27	widespread	widespread	ADJ
gujaf-209	298	28	politically	politically	ADV
gujaf-209	298	29	motivated	motivated	ADJ
gujaf-209	298	30	insecurity	insecurity	NOUN
gujaf-209	298	31	that	that	PRON
gujaf-209	298	32	exacerbates	exacerbate	VERB
gujaf-209	298	33	the	the	DET
gujaf-209	298	34	loss	loss	NOUN
gujaf-209	298	35	of	of	ADP
gujaf-209	298	36	the	the	DET
gujaf-209	298	37	assets	asset	NOUN
gujaf-209	298	38	values	value	NOUN
gujaf-209	298	39	.	.	PUNCT
gujaf-209	299	1	5	5	X
gujaf-209	299	2	.	.	X
gujaf-209	299	3	conclusion	conclusion	NOUN
gujaf-209	299	4	and	and	CCONJ
gujaf-209	299	5	recommendation	recommendation	VERB
gujaf-209	299	6	the	the	DET
gujaf-209	299	7	study	study	NOUN
gujaf-209	299	8	established	establish	VERB
gujaf-209	299	9	a	a	DET
gujaf-209	299	10	moderating	moderate	VERB
gujaf-209	299	11	effect	effect	NOUN
gujaf-209	299	12	of	of	ADP
gujaf-209	299	13	bank	bank	NOUN
gujaf-209	299	14	size	size	NOUN
gujaf-209	299	15	on	on	ADP
gujaf-209	299	16	the	the	DET
gujaf-209	299	17	deposit	deposit	NOUN
gujaf-209	299	18	rate	rate	NOUN
gujaf-209	299	19	and	and	CCONJ
gujaf-209	299	20	loanto	loanto	NOUN
gujaf-209	299	21	-	-	PUNCT
gujaf-209	299	22	deposit	deposit	NOUN
gujaf-209	299	23	ratio	ratio	NOUN
gujaf-209	299	24	of	of	ADP
gujaf-209	299	25	banks	bank	NOUN
gujaf-209	299	26	.	.	PUNCT
gujaf-209	300	1	it	it	PRON
gujaf-209	300	2	is	be	AUX
gujaf-209	300	3	therefore	therefore	ADV
gujaf-209	300	4	recommended	recommend	VERB
gujaf-209	300	5	that	that	SCONJ
gujaf-209	300	6	banks	bank	NOUN
gujaf-209	300	7	must	must	AUX
gujaf-209	300	8	ensure	ensure	VERB
gujaf-209	300	9	the	the	DET
gujaf-209	300	10	growth	growth	NOUN
gujaf-209	300	11	of	of	ADP
gujaf-209	300	12	their	their	PRON
gujaf-209	300	13	assets	asset	NOUN
gujaf-209	300	14	in	in	ADP
gujaf-209	300	15	all	all	DET
gujaf-209	300	16	ramifications	ramification	NOUN
gujaf-209	300	17	to	to	PART
gujaf-209	300	18	achieve	achieve	VERB
gujaf-209	300	19	economies	economy	NOUN
gujaf-209	300	20	of	of	ADP
gujaf-209	300	21	scale	scale	NOUN
gujaf-209	300	22	and	and	CCONJ
gujaf-209	300	23	cost	cost	NOUN
gujaf-209	300	24	efficiency	efficiency	NOUN
gujaf-209	300	25	for	for	ADP
gujaf-209	300	26	improved	improved	ADJ
gujaf-209	300	27	performance	performance	NOUN
gujaf-209	300	28	.	.	PUNCT
gujaf-209	301	1	similarly	similarly	ADV
gujaf-209	301	2	,	,	PUNCT
gujaf-209	301	3	banks	bank	NOUN
gujaf-209	301	4	should	should	AUX
gujaf-209	301	5	tailor	tailor	VERB
gujaf-209	301	6	their	their	PRON
gujaf-209	301	7	deposit	deposit	NOUN
gujaf-209	301	8	terms	term	NOUN
gujaf-209	301	9	to	to	PART
gujaf-209	301	10	be	be	AUX
gujaf-209	301	11	flexible	flexible	ADJ
gujaf-209	301	12	,	,	PUNCT
gujaf-209	301	13	such	such	ADJ
gujaf-209	301	14	that	that	SCONJ
gujaf-209	301	15	they	they	PRON
gujaf-209	301	16	can	can	AUX
gujaf-209	301	17	be	be	AUX
gujaf-209	301	18	renegotiated	renegotiate	VERB
gujaf-209	301	19	in	in	ADP
gujaf-209	301	20	the	the	DET
gujaf-209	301	21	event	event	NOUN
gujaf-209	301	22	of	of	ADP
gujaf-209	301	23	adversities	adversity	NOUN
gujaf-209	301	24	like	like	ADP
gujaf-209	301	25	economic	economic	ADJ
gujaf-209	301	26	recessions	recession	NOUN
gujaf-209	301	27	,	,	PUNCT
gujaf-209	301	28	and	and	CCONJ
gujaf-209	301	29	to	to	PART
gujaf-209	301	30	maintain	maintain	VERB
gujaf-209	301	31	and	and	CCONJ
gujaf-209	301	32	even	even	ADV
gujaf-209	301	33	improve	improve	VERB
gujaf-209	301	34	their	their	PRON
gujaf-209	301	35	liquidity	liquidity	NOUN
gujaf-209	301	36	statuses	status	NOUN
gujaf-209	301	37	above	above	ADP
gujaf-209	301	38	the	the	DET
gujaf-209	301	39	regulator	regulator	NOUN
gujaf-209	301	40	thresholds	threshold	VERB
gujaf-209	301	41	to	to	PART
gujaf-209	301	42	secure	secure	VERB
gujaf-209	301	43	depositors	depositor	NOUN
gujaf-209	301	44	confidence	confidence	NOUN
gujaf-209	301	45	for	for	ADP
gujaf-209	301	46	the	the	DET
gujaf-209	301	47	sustenance	sustenance	NOUN
gujaf-209	301	48	of	of	ADP
gujaf-209	301	49	their	their	PRON
gujaf-209	301	50	deposits	deposit	NOUN
gujaf-209	301	51	.	.	PUNCT
gujaf-209	302	1	the	the	DET
gujaf-209	302	2	policy	policy	NOUN
gujaf-209	302	3	implications	implication	NOUN
gujaf-209	302	4	of	of	ADP
gujaf-209	302	5	these	these	DET
gujaf-209	302	6	recommendations	recommendation	NOUN
gujaf-209	302	7	are	be	AUX
gujaf-209	302	8	that	that	SCONJ
gujaf-209	302	9	,	,	PUNCT
gujaf-209	302	10	the	the	PRON
gujaf-209	302	11	larger	large	ADJ
gujaf-209	302	12	the	the	DET
gujaf-209	302	13	assets	asset	NOUN
gujaf-209	302	14	base	base	NOUN
gujaf-209	302	15	of	of	ADP
gujaf-209	302	16	banks	bank	NOUN
gujaf-209	302	17	,	,	PUNCT
gujaf-209	302	18	the	the	PRON
gujaf-209	302	19	higher	high	ADJ
gujaf-209	302	20	their	their	PRON
gujaf-209	302	21	ability	ability	NOUN
gujaf-209	302	22	to	to	PART
gujaf-209	302	23	minimize	minimize	VERB
gujaf-209	302	24	their	their	PRON
gujaf-209	302	25	deposit	deposit	NOUN
gujaf-209	302	26	rate	rate	NOUN
gujaf-209	302	27	burden	burden	NOUN
gujaf-209	302	28	by	by	ADP
gujaf-209	302	29	spreading	spread	VERB
gujaf-209	302	30	same	same	ADJ
gujaf-209	302	31	on	on	ADP
gujaf-209	302	32	other	other	ADJ
gujaf-209	302	33	assets	asset	NOUN
gujaf-209	302	34	.	.	PUNCT
gujaf-209	303	1	furthermore	furthermore	ADV
gujaf-209	303	2	,	,	PUNCT
gujaf-209	303	3	maintaining	maintain	VERB
gujaf-209	303	4	adequate	adequate	ADJ
gujaf-209	303	5	liquidity	liquidity	NOUN
gujaf-209	303	6	can	can	AUX
gujaf-209	303	7	enable	enable	VERB
gujaf-209	303	8	banks	bank	NOUN
gujaf-209	303	9	to	to	PART
gujaf-209	303	10	retain	retain	VERB
gujaf-209	303	11	their	their	PRON
gujaf-209	303	12	existing	exist	VERB
gujaf-209	303	13	customers	customer	NOUN
gujaf-209	303	14	,	,	PUNCT
gujaf-209	303	15	and	and	CCONJ
gujaf-209	303	16	to	to	PART
gujaf-209	303	17	secure	secure	VERB
gujaf-209	303	18	new	new	ADJ
gujaf-209	303	19	customers	customer	NOUN
gujaf-209	303	20	whose	whose	DET
gujaf-209	303	21	deposits	deposit	NOUN
gujaf-209	303	22	can	can	AUX
gujaf-209	303	23	be	be	AUX
gujaf-209	303	24	reinvested	reinveste	VERB
gujaf-209	303	25	for	for	ADP
gujaf-209	303	26	improved	improved	ADJ
gujaf-209	303	27	performance	performance	NOUN
gujaf-209	303	28	.	.	PUNCT
gujaf-209	304	1	gusau	gusau	ADJ
gujaf-209	304	2	journal	journal	PROPN
gujaf-209	304	3	of	of	ADP
gujaf-209	304	4	accounting	accounting	NOUN
gujaf-209	304	5	and	and	CCONJ
gujaf-209	304	6	finance	finance	NOUN
gujaf-209	304	7	,	,	PUNCT
gujaf-209	304	8	vol	vol	NOUN
gujaf-209	304	9	.	.	PROPN
gujaf-209	304	10	4	4	NUM
gujaf-209	304	11	,	,	PUNCT
gujaf-209	304	12	issue	issue	NOUN
gujaf-209	304	13	1	1	NUM
gujaf-209	304	14	,	,	PUNCT
gujaf-209	304	15	april	april	PROPN
gujaf-209	304	16	,	,	PUNCT
gujaf-209	304	17	2023	2023	NUM
gujaf-209	304	18	112	112	NUM
gujaf-209	304	19	meanwhile	meanwhile	ADV
gujaf-209	304	20	,	,	PUNCT
gujaf-209	304	21	the	the	DET
gujaf-209	304	22	limitation	limitation	NOUN
gujaf-209	304	23	of	of	ADP
gujaf-209	304	24	the	the	DET
gujaf-209	304	25	study	study	NOUN
gujaf-209	304	26	is	be	AUX
gujaf-209	304	27	its	its	PRON
gujaf-209	304	28	failure	failure	NOUN
gujaf-209	304	29	to	to	PART
gujaf-209	304	30	use	use	VERB
gujaf-209	304	31	additional	additional	ADJ
gujaf-209	304	32	control	control	NOUN
gujaf-209	304	33	variables	variable	NOUN
gujaf-209	304	34	that	that	PRON
gujaf-209	304	35	could	could	AUX
gujaf-209	304	36	influence	influence	VERB
gujaf-209	304	37	bank	bank	NOUN
gujaf-209	304	38	performance	performance	NOUN
gujaf-209	304	39	such	such	ADJ
gujaf-209	304	40	as	as	ADP
gujaf-209	304	41	risk	risk	NOUN
gujaf-209	304	42	management	management	NOUN
gujaf-209	304	43	practices	practice	NOUN
gujaf-209	304	44	,	,	PUNCT
gujaf-209	304	45	regulatory	regulatory	ADJ
gujaf-209	304	46	environment	environment	NOUN
gujaf-209	304	47	,	,	PUNCT
gujaf-209	304	48	and	and	CCONJ
gujaf-209	304	49	market	market	NOUN
gujaf-209	304	50	competition	competition	NOUN
gujaf-209	304	51	.	.	PUNCT
gujaf-209	305	1	but	but	CCONJ
gujaf-209	305	2	this	this	PRON
gujaf-209	305	3	gives	give	VERB
gujaf-209	305	4	room	room	NOUN
gujaf-209	305	5	for	for	SCONJ
gujaf-209	305	6	future	future	ADJ
gujaf-209	305	7	researchers	researcher	NOUN
gujaf-209	305	8	to	to	PART
gujaf-209	305	9	address	address	VERB
gujaf-209	305	10	.	.	PUNCT
gujaf-209	306	1	references	reference	NOUN
gujaf-209	306	2	abrar	abrar	PROPN
gujaf-209	306	3	,	,	PUNCT
gujaf-209	306	4	a.	a.	NOUN
gujaf-209	306	5	(	(	PUNCT
gujaf-209	306	6	2019	2019	NUM
gujaf-209	306	7	)	)	PUNCT
gujaf-209	306	8	.	.	PUNCT
gujaf-209	307	1	the	the	DET
gujaf-209	307	2	impact	impact	NOUN
gujaf-209	307	3	of	of	ADP
gujaf-209	307	4	financial	financial	ADJ
gujaf-209	307	5	and	and	CCONJ
gujaf-209	307	6	social	social	ADJ
gujaf-209	307	7	performance	performance	NOUN
gujaf-209	307	8	of	of	ADP
gujaf-209	307	9	microfinance	microfinance	NOUN
gujaf-209	307	10	institutions	institution	NOUN
gujaf-209	307	11	on	on	ADP
gujaf-209	307	12	lending	lend	VERB
gujaf-209	307	13	interest	interest	NOUN
gujaf-209	307	14	rate	rate	NOUN
gujaf-209	307	15	:	:	PUNCT
gujaf-209	307	16	a	a	DET
gujaf-209	307	17	cross	cross	ADJ
gujaf-209	307	18	-	-	ADJ
gujaf-209	307	19	country	country	ADJ
gujaf-209	307	20	evidence	evidence	NOUN
gujaf-209	307	21	.	.	PUNCT
gujaf-209	308	1	cogent	cogent	NOUN
gujaf-209	308	2	business	business	PROPN
gujaf-209	308	3	&	&	CCONJ
gujaf-209	308	4	management	management	PROPN
gujaf-209	308	5	,	,	PUNCT
gujaf-209	308	6	6(1	6(1	NUM
gujaf-209	308	7	)	)	PUNCT
gujaf-209	308	8	,	,	PUNCT
gujaf-209	308	9	1540072	1540072	NUM
gujaf-209	308	10	.	.	PUNCT
gujaf-209	309	1	https://doi.org/10.1080/23311975.2018.1540072	https://doi.org/10.1080/23311975.2018.1540072	PROPN
gujaf-209	309	2	aguinis	aguinis	PROPN
gujaf-209	309	3	,	,	PUNCT
gujaf-209	309	4	h.	h.	PROPN
gujaf-209	309	5	,	,	PUNCT
gujaf-209	309	6	edwards	edwards	PROPN
gujaf-209	309	7	,	,	PUNCT
gujaf-209	309	8	j.	j.	PROPN
gujaf-209	309	9	r.	r.	PROPN
gujaf-209	309	10	,	,	PUNCT
gujaf-209	309	11	&	&	CCONJ
gujaf-209	309	12	bradley	bradley	PROPN
gujaf-209	309	13	,	,	PUNCT
gujaf-209	309	14	k.	k.	PROPN
gujaf-209	309	15	j.	j.	PROPN
gujaf-209	309	16	(	(	PUNCT
gujaf-209	309	17	2017	2017	NUM
gujaf-209	309	18	)	)	PUNCT
gujaf-209	309	19	.	.	PUNCT
gujaf-209	310	1	improving	improve	VERB
gujaf-209	310	2	our	our	PRON
gujaf-209	310	3	understanding	understanding	NOUN
gujaf-209	310	4	of	of	ADP
gujaf-209	310	5	moderation	moderation	NOUN
gujaf-209	310	6	and	and	CCONJ
gujaf-209	310	7	mediation	mediation	NOUN
gujaf-209	310	8	in	in	ADP
gujaf-209	310	9	strategic	strategic	ADJ
gujaf-209	310	10	management	management	NOUN
gujaf-209	310	11	research	research	NOUN
gujaf-209	310	12	.	.	PUNCT
gujaf-209	311	1	organizational	organizational	ADJ
gujaf-209	311	2	research	research	NOUN
gujaf-209	311	3	methods	method	NOUN
gujaf-209	311	4	,	,	PUNCT
gujaf-209	311	5	20(4	20(4	NOUN
gujaf-209	311	6	)	)	PUNCT
gujaf-209	311	7	,	,	PUNCT
gujaf-209	311	8	665	665	NUM
gujaf-209	311	9	-	-	SYM
gujaf-209	311	10	685	685	NUM
gujaf-209	311	11	.	.	PUNCT
gujaf-209	312	1	doi	doi	NOUN
gujaf-209	312	2	:	:	PUNCT
gujaf-209	312	3	10.1177/1094428115627498	10.1177/1094428115627498	NUM
gujaf-209	312	4	ahamed	ahamed	PROPN
gujaf-209	312	5	,	,	PUNCT
gujaf-209	312	6	f.	f.	PROPN
gujaf-209	312	7	(	(	PUNCT
gujaf-209	312	8	2021	2021	NUM
gujaf-209	312	9	)	)	PUNCT
gujaf-209	312	10	.	.	PUNCT
gujaf-209	313	1	determinants	determinant	NOUN
gujaf-209	313	2	of	of	ADP
gujaf-209	313	3	liquidity	liquidity	NOUN
gujaf-209	313	4	risk	risk	NOUN
gujaf-209	313	5	in	in	ADP
gujaf-209	313	6	the	the	DET
gujaf-209	313	7	commercial	commercial	ADJ
gujaf-209	313	8	banks	bank	NOUN
gujaf-209	313	9	in	in	ADP
gujaf-209	313	10	bangladesh	bangladesh	PROPN
gujaf-209	313	11	.	.	PUNCT
gujaf-209	314	1	european	european	PROPN
gujaf-209	314	2	journal	journal	PROPN
gujaf-209	314	3	of	of	ADP
gujaf-209	314	4	business	business	NOUN
gujaf-209	314	5	and	and	CCONJ
gujaf-209	314	6	management	management	NOUN
gujaf-209	314	7	research	research	NOUN
gujaf-209	314	8	,	,	PUNCT
gujaf-209	314	9	6(1	6(1	NUM
gujaf-209	314	10	)	)	PUNCT
gujaf-209	314	11	,	,	PUNCT
gujaf-209	314	12	164	164	NUM
gujaf-209	314	13	-	-	SYM
gujaf-209	314	14	169	169	NUM
gujaf-209	314	15	.	.	PUNCT
gujaf-209	315	1	doi	doi	NOUN
gujaf-209	315	2	:	:	PUNCT
gujaf-209	315	3	http://dx.doi.org/10.24018/ejbmr.2021.6.1.729	http://dx.doi.org/10.24018/ejbmr.2021.6.1.729	ADJ
gujaf-209	315	4	alfadhli	alfadhli	NOUN
gujaf-209	315	5	,	,	PUNCT
gujaf-209	315	6	m.	m.	NOUN
gujaf-209	315	7	s.	s.	PROPN
gujaf-209	315	8	,	,	PUNCT
gujaf-209	315	9	&	&	CCONJ
gujaf-209	315	10	alali	alali	PROPN
gujaf-209	315	11	,	,	PUNCT
gujaf-209	315	12	m.	m.	PROPN
gujaf-209	315	13	s.	s.	PROPN
gujaf-209	315	14	(	(	PUNCT
gujaf-209	315	15	2021	2021	NUM
gujaf-209	315	16	)	)	PUNCT
gujaf-209	315	17	.	.	PUNCT
gujaf-209	316	1	the	the	DET
gujaf-209	316	2	effect	effect	NOUN
gujaf-209	316	3	of	of	ADP
gujaf-209	316	4	bank	bank	NOUN
gujaf-209	316	5	size	size	NOUN
gujaf-209	316	6	on	on	ADP
gujaf-209	316	7	financial	financial	ADJ
gujaf-209	316	8	performance	performance	NOUN
gujaf-209	316	9	:	:	PUNCT
gujaf-209	316	10	a	a	DET
gujaf-209	316	11	case	case	NOUN
gujaf-209	316	12	study	study	NOUN
gujaf-209	316	13	on	on	ADP
gujaf-209	316	14	kuwaiti	kuwaiti	PROPN
gujaf-209	316	15	banks	banks	PROPN
gujaf-209	316	16	.	.	PUNCT
gujaf-209	317	1	journal	journal	PROPN
gujaf-209	317	2	of	of	ADP
gujaf-209	317	3	insurance	insurance	NOUN
gujaf-209	317	4	and	and	CCONJ
gujaf-209	317	5	financial	financial	ADJ
gujaf-209	317	6	management	management	NOUN
gujaf-209	317	7	,	,	PUNCT
gujaf-209	317	8	4(3	4(3	NUM
gujaf-209	317	9	)	)	PUNCT
gujaf-209	317	10	,	,	PUNCT
gujaf-209	317	11	11	11	NUM
gujaf-209	317	12	-	-	SYM
gujaf-209	317	13	15	15	NUM
gujaf-209	317	14	.	.	PUNCT
gujaf-209	318	1	file:///c:/users	file:///c:/user	NOUN
gujaf-209	318	2	/	/	SYM
gujaf-209	318	3	hp	hp	NOUN
gujaf-209	318	4	/	/	SYM
gujaf-209	318	5	downloads/182515	downloads/182515	NOUN
gujaf-209	318	6	-	-	PUNCT
gujaf-209	318	7	1	1	NUM
gujaf-209	318	8	-	-	PUNCT
gujaf-209	318	9	pb%20(1).pdf	pb%20(1).pdf	NOUN
gujaf-209	318	10	alharbi	alharbi	NOUN
gujaf-209	318	11	,	,	PUNCT
gujaf-209	318	12	a.	a.	NOUN
gujaf-209	318	13	t.	t.	PROPN
gujaf-209	318	14	(	(	PUNCT
gujaf-209	318	15	2017	2017	NUM
gujaf-209	318	16	)	)	PUNCT
gujaf-209	318	17	.	.	PUNCT
gujaf-209	319	1	determinants	determinant	NOUN
gujaf-209	319	2	of	of	ADP
gujaf-209	319	3	islamic	islamic	ADJ
gujaf-209	319	4	banks	bank	NOUN
gujaf-209	319	5	’	'	PUNCT
gujaf-209	319	6	profitability	profitability	NOUN
gujaf-209	319	7	:	:	PUNCT
gujaf-209	319	8	international	international	ADJ
gujaf-209	319	9	evidence	evidence	NOUN
gujaf-209	319	10	.	.	PUNCT
gujaf-209	320	1	international	international	ADJ
gujaf-209	320	2	journal	journal	PROPN
gujaf-209	320	3	of	of	ADP
gujaf-209	320	4	islamic	islamic	ADJ
gujaf-209	320	5	and	and	CCONJ
gujaf-209	320	6	middle	middle	ADJ
gujaf-209	320	7	eastern	eastern	ADJ
gujaf-209	320	8	finance	finance	NOUN
gujaf-209	320	9	and	and	CCONJ
gujaf-209	320	10	management	management	NOUN
gujaf-209	320	11	,	,	PUNCT
gujaf-209	320	12	10(3	10(3	NUM
gujaf-209	320	13	)	)	PUNCT
gujaf-209	320	14	.	.	PUNCT
gujaf-209	321	1	331	331	NUM
gujaf-209	321	2	-	-	SYM
gujaf-209	321	3	350	350	NUM
gujaf-209	321	4	.	.	PUNCT
gujaf-209	322	1	https://doi.org/10.1108/imefm-12-20150161	https://doi.org/10.1108/imefm-12-20150161	PROPN
gujaf-209	322	2	al	al	PROPN
gujaf-209	322	3	-	-	PUNCT
gujaf-209	322	4	shatnawi	shatnawi	PROPN
gujaf-209	322	5	,	,	PUNCT
gujaf-209	322	6	h.	h.	PROPN
gujaf-209	322	7	m.	m.	PROPN
gujaf-209	322	8	,	,	PUNCT
gujaf-209	322	9	hamawandy	hamawandy	NOUN
gujaf-209	322	10	,	,	PUNCT
gujaf-209	322	11	n.	n.	NOUN
gujaf-209	322	12	m.	m.	NOUN
gujaf-209	322	13	,	,	PUNCT
gujaf-209	322	14	sharif	sharif	PROPN
gujaf-209	322	15	,	,	PUNCT
gujaf-209	322	16	r.	r.	PROPN
gujaf-209	322	17	j.	j.	PROPN
gujaf-209	322	18	m.	m.	PROPN
gujaf-209	322	19	,	,	PUNCT
gujaf-209	322	20	sabir	sabir	PROPN
gujaf-209	322	21	-	-	PUNCT
gujaf-209	322	22	jaf	jaf	PROPN
gujaf-209	322	23	,	,	PUNCT
gujaf-209	322	24	r.	r.	PROPN
gujaf-209	322	25	a.	a.	PROPN
gujaf-209	322	26	&	&	CCONJ
gujaf-209	322	27	alkake	alkake	PROPN
gujaf-209	322	28	,	,	PUNCT
gujaf-209	322	29	f.	f.	PROPN
gujaf-209	322	30	(	(	PUNCT
gujaf-209	322	31	2021	2021	NUM
gujaf-209	322	32	)	)	PUNCT
gujaf-209	322	33	.	.	PUNCT
gujaf-209	323	1	the	the	DET
gujaf-209	323	2	role	role	NOUN
gujaf-209	323	3	of	of	ADP
gujaf-209	323	4	the	the	DET
gujaf-209	323	5	size	size	NOUN
gujaf-209	323	6	and	and	CCONJ
gujaf-209	323	7	growth	growth	NOUN
gujaf-209	323	8	rate	rate	NOUN
gujaf-209	323	9	of	of	ADP
gujaf-209	323	10	the	the	DET
gujaf-209	323	11	bank	bank	NOUN
gujaf-209	323	12	in	in	ADP
gujaf-209	323	13	determining	determine	VERB
gujaf-209	323	14	the	the	DET
gujaf-209	323	15	effect	effect	NOUN
gujaf-209	323	16	of	of	ADP
gujaf-209	323	17	financial	financial	ADJ
gujaf-209	323	18	leverage	leverage	NOUN
gujaf-209	323	19	on	on	ADP
gujaf-209	323	20	the	the	DET
gujaf-209	323	21	profitability	profitability	NOUN
gujaf-209	323	22	of	of	ADP
gujaf-209	323	23	jordanian	jordanian	ADJ
gujaf-209	323	24	commercial	commercial	ADJ
gujaf-209	323	25	banks	bank	NOUN
gujaf-209	323	26	.	.	PUNCT
gujaf-209	324	1	journal	journal	PROPN
gujaf-209	324	2	of	of	ADP
gujaf-209	324	3	contemporary	contemporary	ADJ
gujaf-209	324	4	issues	issue	NOUN
gujaf-209	324	5	in	in	ADP
gujaf-209	324	6	business	business	NOUN
gujaf-209	324	7	and	and	CCONJ
gujaf-209	324	8	government	government	NOUN
gujaf-209	324	9	,	,	PUNCT
gujaf-209	324	10	27(1	27(1	NUM
gujaf-209	324	11	)	)	PUNCT
gujaf-209	324	12	,	,	PUNCT
gujaf-209	324	13	1962	1962	NUM
gujaf-209	324	14	-	-	SYM
gujaf-209	324	15	1978	1978	NUM
gujaf-209	324	16	.	.	PUNCT
gujaf-209	325	1	https://cibg.org.au/	https://cibg.org.au/	PROPN
gujaf-209	325	2	article_8428_b14eab41971fe8a37dd1bcc4a8236269.pdf	article_8428_b14eab41971fe8a37dd1bcc4a8236269.pdf	PROPN
gujaf-209	325	3	alex	alex	PROPN
gujaf-209	325	4	,	,	PUNCT
gujaf-209	325	5	m.	m.	PROPN
gujaf-209	325	6	k.	k.	PROPN
gujaf-209	325	7	,	,	PUNCT
gujaf-209	325	8	&	&	CCONJ
gujaf-209	325	9	ngaba	ngaba	PROPN
gujaf-209	325	10	,	,	PUNCT
gujaf-209	325	11	d.	d.	PROPN
gujaf-209	325	12	(	(	PUNCT
gujaf-209	325	13	2018	2018	NUM
gujaf-209	325	14	)	)	PUNCT
gujaf-209	325	15	.	.	PUNCT
gujaf-209	326	1	effect	effect	NOUN
gujaf-209	326	2	of	of	ADP
gujaf-209	326	3	firm	firm	ADJ
gujaf-209	326	4	size	size	NOUN
gujaf-209	326	5	on	on	ADP
gujaf-209	326	6	financial	financial	ADJ
gujaf-209	326	7	performance	performance	NOUN
gujaf-209	326	8	on	on	ADP
gujaf-209	326	9	banks	bank	NOUN
gujaf-209	326	10	 	 	SPACE
gujaf-209	326	11	:	:	PUNCT
gujaf-209	326	12	case	case	NOUN
gujaf-209	326	13	of	of	ADP
gujaf-209	326	14	commercial	commercial	ADJ
gujaf-209	326	15	banks	bank	NOUN
gujaf-209	326	16	in	in	ADP
gujaf-209	326	17	kenya	kenya	PROPN
gujaf-209	326	18	.	.	PUNCT
gujaf-209	327	1	3(1	3(1	NUM
gujaf-209	327	2	)	)	PUNCT
gujaf-209	327	3	,	,	PUNCT
gujaf-209	327	4	175	175	NUM
gujaf-209	327	5	-	-	SYM
gujaf-209	327	6	190	190	NUM
gujaf-209	327	7	.	.	PUNCT
gujaf-209	328	1	http://www.iajournals.org/arti	http://www.iajournals.org/arti	PROPN
gujaf-209	328	2	cles	cles	PROPN
gujaf-209	328	3	/	/	SYM
gujaf-209	328	4	iajef_v3_i1_175_190.pdf	iajef_v3_i1_175_190.pdf	PROPN
gujaf-209	328	5	andersson	andersson	PROPN
gujaf-209	328	6	,	,	PUNCT
gujaf-209	328	7	u.	u.	PROPN
gujaf-209	328	8	,	,	PUNCT
gujaf-209	328	9	cuervo	cuervo	PROPN
gujaf-209	328	10	-	-	PUNCT
gujaf-209	328	11	cazurra	cazurra	PROPN
gujaf-209	328	12	,	,	PUNCT
gujaf-209	328	13	a.	a.	PROPN
gujaf-209	328	14	,	,	PUNCT
gujaf-209	328	15	&	&	CCONJ
gujaf-209	328	16	nielsen	nielsen	PROPN
gujaf-209	328	17	,	,	PUNCT
gujaf-209	328	18	b.	b.	PROPN
gujaf-209	328	19	(	(	PUNCT
gujaf-209	328	20	2014	2014	NUM
gujaf-209	328	21	)	)	PUNCT
gujaf-209	328	22	.	.	PUNCT
gujaf-209	329	1	from	from	ADP
gujaf-209	329	2	the	the	DET
gujaf-209	329	3	editors	editor	NOUN
gujaf-209	329	4	:	:	PUNCT
gujaf-209	329	5	explaining	explain	VERB
gujaf-209	329	6	interaction	interaction	NOUN
gujaf-209	329	7	effects	effect	NOUN
gujaf-209	329	8	within	within	ADP
gujaf-209	329	9	and	and	CCONJ
gujaf-209	329	10	across	across	ADP
gujaf-209	329	11	levels	level	NOUN
gujaf-209	329	12	of	of	ADP
gujaf-209	329	13	analysis	analysis	NOUN
gujaf-209	329	14	.	.	PUNCT
gujaf-209	330	1	journal	journal	PROPN
gujaf-209	330	2	https://doi.org/10.1080/23311975.2018.1540072	https://doi.org/10.1080/23311975.2018.1540072	PROPN
gujaf-209	330	3	gusau	gusau	PROPN
gujaf-209	330	4	journal	journal	PROPN
gujaf-209	330	5	of	of	ADP
gujaf-209	330	6	accounting	accounting	NOUN
gujaf-209	330	7	and	and	CCONJ
gujaf-209	330	8	finance	finance	NOUN
gujaf-209	330	9	,	,	PUNCT
gujaf-209	330	10	vol	vol	NOUN
gujaf-209	330	11	.	.	PROPN
gujaf-209	330	12	4	4	NUM
gujaf-209	330	13	,	,	PUNCT
gujaf-209	330	14	issue	issue	NOUN
gujaf-209	330	15	1	1	NUM
gujaf-209	330	16	,	,	PUNCT
gujaf-209	330	17	april	april	PROPN
gujaf-209	330	18	,	,	PUNCT
gujaf-209	330	19	2023	2023	NUM
gujaf-209	330	20	113	113	NUM
gujaf-209	330	21	of	of	ADP
gujaf-209	330	22	international	international	ADJ
gujaf-209	330	23	business	business	NOUN
gujaf-209	330	24	studies	study	NOUN
gujaf-209	330	25	,	,	PUNCT
gujaf-209	330	26	45(9	45(9	NOUN
gujaf-209	330	27	)	)	PUNCT
gujaf-209	330	28	,	,	PUNCT
gujaf-209	330	29	1063	1063	NUM
gujaf-209	330	30	-	-	SYM
gujaf-209	330	31	1071	1071	NUM
gujaf-209	330	32	.	.	PUNCT
gujaf-209	331	1	https://doi.org/10.1057/jibs.2014.50	https://doi.org/10.1057/jibs.2014.50	PROPN
gujaf-209	331	2	anggari	anggari	PROPN
gujaf-209	331	3	,	,	PUNCT
gujaf-209	331	4	n.	n.	PROPN
gujaf-209	331	5	l.	l.	PROPN
gujaf-209	331	6	s.	s.	PROPN
gujaf-209	331	7	,	,	PUNCT
gujaf-209	331	8	&	&	CCONJ
gujaf-209	331	9	dana	dana	PROPN
gujaf-209	331	10	,	,	PUNCT
gujaf-209	331	11	i.	i.	PROPN
gujaf-209	331	12	m.	m.	PROPN
gujaf-209	331	13	(	(	PUNCT
gujaf-209	331	14	2020	2020	NUM
gujaf-209	331	15	)	)	PUNCT
gujaf-209	331	16	.	.	PUNCT
gujaf-209	332	1	the	the	DET
gujaf-209	332	2	effect	effect	NOUN
gujaf-209	332	3	of	of	ADP
gujaf-209	332	4	capital	capital	NOUN
gujaf-209	332	5	adequacy	adequacy	NOUN
gujaf-209	332	6	ratio	ratio	NOUN
gujaf-209	332	7	,	,	PUNCT
gujaf-209	332	8	third	third	ADJ
gujaf-209	332	9	party	party	NOUN
gujaf-209	332	10	funds	fund	NOUN
gujaf-209	332	11	,	,	PUNCT
gujaf-209	332	12	loan	loan	NOUN
gujaf-209	332	13	to	to	ADP
gujaf-209	332	14	deposit	deposit	NOUN
gujaf-209	332	15	ratio	ratio	NOUN
gujaf-209	332	16	,	,	PUNCT
gujaf-209	332	17	bank	bank	NOUN
gujaf-209	332	18	size	size	NOUN
gujaf-209	332	19	on	on	ADP
gujaf-209	332	20	profitability	profitability	NOUN
gujaf-209	332	21	in	in	ADP
gujaf-209	332	22	banking	banking	NOUN
gujaf-209	332	23	companies	company	NOUN
gujaf-209	332	24	on	on	ADP
gujaf-209	332	25	idx	idx	PROPN
gujaf-209	332	26	.	.	PUNCT
gujaf-209	333	1	american	american	PROPN
gujaf-209	333	2	journal	journal	PROPN
gujaf-209	333	3	of	of	ADP
gujaf-209	333	4	humanities	humanity	NOUN
gujaf-209	333	5	and	and	CCONJ
gujaf-209	333	6	social	social	ADJ
gujaf-209	333	7	sciences	sciences	PROPN
gujaf-209	333	8	research	research	NOUN
gujaf-209	333	9	(	(	PUNCT
gujaf-209	333	10	ajhssr	ajhssr	NOUN
gujaf-209	333	11	)	)	PUNCT
gujaf-209	333	12	,	,	PUNCT
gujaf-209	333	13	4(12	4(12	NUM
gujaf-209	333	14	)	)	PUNCT
gujaf-209	333	15	,	,	PUNCT
gujaf-209	333	16	334	334	NUM
gujaf-209	333	17	-	-	SYM
gujaf-209	333	18	338	338	NUM
gujaf-209	333	19	.	.	PUNCT
gujaf-209	334	1	https://www.ajhssr.com/wpcontent/uploads/2020/12/zp20412334338.pdf	https://www.ajhssr.com/wpcontent/uploads/2020/12/zp20412334338.pdf	NOUN
gujaf-209	334	2	anup	anup	PROPN
gujaf-209	334	3	,	,	PUNCT
gujaf-209	334	4	s.	s.	PROPN
gujaf-209	334	5	(	(	PUNCT
gujaf-209	334	6	2013	2013	NUM
gujaf-209	334	7	,	,	PUNCT
gujaf-209	334	8	march	march	PROPN
gujaf-209	334	9	24th	24th	NOUN
gujaf-209	334	10	)	)	PUNCT
gujaf-209	334	11	.	.	PUNCT
gujaf-209	335	1	global	global	ADJ
gujaf-209	335	2	financial	financial	ADJ
gujaf-209	335	3	crisis	crisis	NOUN
gujaf-209	335	4	.	.	PUNCT
gujaf-209	336	1	global	global	ADJ
gujaf-209	336	2	issues	issue	NOUN
gujaf-209	336	3	.	.	PUNCT
gujaf-209	337	1	http://www.globalissues.org/article/768/global-financial-crisis	http://www.globalissues.org/article/768/global-financial-crisis	NOUN
gujaf-209	337	2	antoun	antoun	PROPN
gujaf-209	337	3	,	,	PUNCT
gujaf-209	337	4	r.	r.	PROPN
gujaf-209	337	5	,	,	PUNCT
gujaf-209	337	6	coskun	coskun	PROPN
gujaf-209	337	7	,	,	PUNCT
gujaf-209	337	8	a.	a.	PROPN
gujaf-209	337	9	,	,	PUNCT
gujaf-209	337	10	&	&	CCONJ
gujaf-209	337	11	youssef	youssef	PROPN
gujaf-209	337	12	,	,	PUNCT
gujaf-209	337	13	d.	d.	PROPN
gujaf-209	337	14	(	(	PUNCT
gujaf-209	337	15	2021	2021	NUM
gujaf-209	337	16	)	)	PUNCT
gujaf-209	337	17	.	.	PUNCT
gujaf-209	338	1	bank	bank	NOUN
gujaf-209	338	2	-	-	PUNCT
gujaf-209	338	3	specific	specific	ADJ
gujaf-209	338	4	,	,	PUNCT
gujaf-209	338	5	macroeconomic	macroeconomic	ADJ
gujaf-209	338	6	,	,	PUNCT
gujaf-209	338	7	and	and	CCONJ
gujaf-209	338	8	institutional	institutional	ADJ
gujaf-209	338	9	factors	factor	NOUN
gujaf-209	338	10	explaining	explain	VERB
gujaf-209	338	11	the	the	DET
gujaf-209	338	12	capital	capital	NOUN
gujaf-209	338	13	buffer	buffer	NOUN
gujaf-209	338	14	and	and	CCONJ
gujaf-209	338	15	risk	risk	NOUN
gujaf-209	338	16	adjustments	adjustment	NOUN
gujaf-209	338	17	in	in	ADP
gujaf-209	338	18	banks	bank	NOUN
gujaf-209	338	19	:	:	PUNCT
gujaf-209	338	20	a	a	DET
gujaf-209	338	21	simultaneous	simultaneous	ADJ
gujaf-209	338	22	approach	approach	NOUN
gujaf-209	338	23	.	.	PUNCT
gujaf-209	339	1	eastern	eastern	ADJ
gujaf-209	339	2	european	european	ADJ
gujaf-209	339	3	economics	economic	NOUN
gujaf-209	339	4	,	,	PUNCT
gujaf-209	339	5	59(2	59(2	NUM
gujaf-209	339	6	)	)	PUNCT
gujaf-209	339	7	,	,	PUNCT
gujaf-209	339	8	103	103	NUM
gujaf-209	339	9	-	-	SYM
gujaf-209	339	10	124	124	NUM
gujaf-209	339	11	.	.	PUNCT
gujaf-209	340	1	https://doi.org/10.1080/00128775.2020.1870406	https://doi.org/10.1080/00128775.2020.1870406	VERB
gujaf-209	340	2	awoyemi	awoyemi	PROPN
gujaf-209	340	3	,	,	PUNCT
gujaf-209	340	4	b.	b.	PROPN
gujaf-209	340	5	o.	o.	PROPN
gujaf-209	340	6	,	,	PUNCT
gujaf-209	340	7	&	&	CCONJ
gujaf-209	340	8	jabar	jabar	NOUN
gujaf-209	340	9	,	,	PUNCT
gujaf-209	340	10	a.	a.	NOUN
gujaf-209	340	11	a.	a.	NOUN
gujaf-209	340	12	(	(	PUNCT
gujaf-209	340	13	2014	2014	NUM
gujaf-209	340	14	)	)	PUNCT
gujaf-209	340	15	.	.	PUNCT
gujaf-209	341	1	prime	prime	ADJ
gujaf-209	341	2	lending	lending	NOUN
gujaf-209	341	3	rates	rate	NOUN
gujaf-209	341	4	and	and	CCONJ
gujaf-209	341	5	the	the	DET
gujaf-209	341	6	performance	performance	NOUN
gujaf-209	341	7	of	of	ADP
gujaf-209	341	8	microfinance	microfinance	NOUN
gujaf-209	341	9	banks	bank	NOUN
gujaf-209	341	10	in	in	ADP
gujaf-209	341	11	nigeria	nigeria	PROPN
gujaf-209	341	12	.	.	PUNCT
gujaf-209	342	1	european	european	PROPN
gujaf-209	342	2	journal	journal	PROPN
gujaf-209	342	3	of	of	ADP
gujaf-209	342	4	business	business	NOUN
gujaf-209	342	5	and	and	CCONJ
gujaf-209	342	6	management	management	NOUN
gujaf-209	342	7	,	,	PUNCT
gujaf-209	342	8	6(12	6(12	NUM
gujaf-209	342	9	)	)	PUNCT
gujaf-209	342	10	,	,	PUNCT
gujaf-209	342	11	131	131	NUM
gujaf-209	342	12	-	-	SYM
gujaf-209	342	13	136	136	NUM
gujaf-209	342	14	bala	bala	NOUN
gujaf-209	342	15	,	,	PUNCT
gujaf-209	342	16	u.	u.	PROPN
gujaf-209	342	17	,	,	PUNCT
gujaf-209	342	18	godiya	godiya	PROPN
gujaf-209	342	19	,	,	PUNCT
gujaf-209	342	20	i.	i.	NOUN
gujaf-209	342	21	,	,	PUNCT
gujaf-209	342	22	hadith	hadith	PROPN
gujaf-209	342	23	,	,	PUNCT
gujaf-209	342	24	n.	n.	PROPN
gujaf-209	342	25	b.	b.	PROPN
gujaf-209	342	26	,	,	PUNCT
gujaf-209	342	27	&	&	CCONJ
gujaf-209	342	28	maijama’a	maijama’a	PROPN
gujaf-209	342	29	,	,	PUNCT
gujaf-209	342	30	r.	r.	PROPN
gujaf-209	342	31	(	(	PUNCT
gujaf-209	342	32	2022	2022	NUM
gujaf-209	342	33	)	)	PUNCT
gujaf-209	342	34	.	.	PUNCT
gujaf-209	343	1	the	the	DET
gujaf-209	343	2	effect	effect	NOUN
gujaf-209	343	3	of	of	ADP
gujaf-209	343	4	monetary	monetary	ADJ
gujaf-209	343	5	policy	policy	NOUN
gujaf-209	343	6	on	on	ADP
gujaf-209	343	7	the	the	DET
gujaf-209	343	8	performance	performance	NOUN
gujaf-209	343	9	of	of	ADP
gujaf-209	343	10	deposit	deposit	NOUN
gujaf-209	343	11	money	money	NOUN
gujaf-209	343	12	banks	bank	NOUN
gujaf-209	343	13	in	in	ADP
gujaf-209	343	14	nigeria	nigeria	PROPN
gujaf-209	343	15	.	.	PUNCT
gujaf-209	344	1	economic	economic	ADJ
gujaf-209	344	2	research	research	NOUN
gujaf-209	344	3	,	,	PUNCT
gujaf-209	344	4	6(1	6(1	NUM
gujaf-209	344	5	)	)	PUNCT
gujaf-209	344	6	,	,	PUNCT
gujaf-209	344	7	10	10	NUM
gujaf-209	344	8	-	-	SYM
gujaf-209	344	9	23	23	NUM
gujaf-209	344	10	.	.	PUNCT
gujaf-209	345	1	doi	doi	NOUN
gujaf-209	345	2	:	:	PUNCT
gujaf-209	345	3	10.29226	10.29226	NUM
gujaf-209	345	4	/	/	SYM
gujaf-209	345	5	tr1001.2022.292	tr1001.2022.292	NOUN
gujaf-209	345	6	baron	baron	NOUN
gujaf-209	345	7	,	,	PUNCT
gujaf-209	345	8	r.	r.	PROPN
gujaf-209	345	9	m.	m.	PROPN
gujaf-209	345	10	,	,	PUNCT
gujaf-209	345	11	&	&	CCONJ
gujaf-209	345	12	kenny	kenny	PROPN
gujaf-209	345	13	,	,	PUNCT
gujaf-209	345	14	d.	d.	PROPN
gujaf-209	345	15	a.	a.	PROPN
gujaf-209	345	16	(	(	PUNCT
gujaf-209	345	17	1986	1986	NUM
gujaf-209	345	18	)	)	PUNCT
gujaf-209	345	19	.	.	PUNCT
gujaf-209	346	1	the	the	DET
gujaf-209	346	2	moderator	moderator	NOUN
gujaf-209	346	3	–	–	PUNCT
gujaf-209	346	4	mediator	mediator	NOUN
gujaf-209	346	5	variable	variable	ADJ
gujaf-209	346	6	distinction	distinction	NOUN
gujaf-209	346	7	in	in	ADP
gujaf-209	346	8	social	social	ADJ
gujaf-209	346	9	psychological	psychological	ADJ
gujaf-209	346	10	research	research	NOUN
gujaf-209	346	11	:	:	PUNCT
gujaf-209	346	12	conceptual	conceptual	ADJ
gujaf-209	346	13	,	,	PUNCT
gujaf-209	346	14	strategic	strategic	ADJ
gujaf-209	346	15	,	,	PUNCT
gujaf-209	346	16	and	and	CCONJ
gujaf-209	346	17	statistical	statistical	ADJ
gujaf-209	346	18	considerations	consideration	NOUN
gujaf-209	346	19	.	.	PUNCT
gujaf-209	347	1	journal	journal	NOUN
gujaf-209	347	2	of	of	ADP
gujaf-209	347	3	personality	personality	NOUN
gujaf-209	347	4	and	and	CCONJ
gujaf-209	347	5	social	social	ADJ
gujaf-209	347	6	psychology	psychology	NOUN
gujaf-209	347	7	,	,	PUNCT
gujaf-209	347	8	51(6	51(6	NOUN
gujaf-209	347	9	)	)	PUNCT
gujaf-209	347	10	,	,	PUNCT
gujaf-209	347	11	1173	1173	NUM
gujaf-209	347	12	-	-	SYM
gujaf-209	347	13	1182	1182	NUM
gujaf-209	347	14	.	.	PUNCT
gujaf-209	348	1	http://citeseerx.ist.p	http://citeseerx.ist.p	NOUN
gujaf-209	348	2	su.edu/viewdoc/download?doi=10.1.1.917.2326&rep=rep1&type=pdf	su.edu/viewdoc/download?doi=10.1.1.917.2326&rep=rep1&type=pdf	NOUN
gujaf-209	348	3	beck	beck	PROPN
gujaf-209	348	4	,	,	PUNCT
gujaf-209	348	5	n.	n.	PROPN
gujaf-209	348	6	&	&	CCONJ
gujaf-209	348	7	katz	katz	PROPN
gujaf-209	348	8	,	,	PUNCT
gujaf-209	348	9	j.	j.	PROPN
gujaf-209	348	10	n.	n.	PROPN
gujaf-209	348	11	(	(	PUNCT
gujaf-209	348	12	1995	1995	NUM
gujaf-209	348	13	)	)	PUNCT
gujaf-209	348	14	.	.	PUNCT
gujaf-209	349	1	what	what	PRON
gujaf-209	349	2	to	to	PART
gujaf-209	349	3	do	do	VERB
gujaf-209	349	4	(	(	PUNCT
gujaf-209	349	5	and	and	CCONJ
gujaf-209	349	6	not	not	PART
gujaf-209	349	7	to	to	PART
gujaf-209	349	8	do	do	VERB
gujaf-209	349	9	)	)	PUNCT
gujaf-209	349	10	with	with	ADP
gujaf-209	349	11	times	times	PROPN
gujaf-209	349	12	series	series	PROPN
gujaf-209	349	13	crosssection	crosssection	PROPN
gujaf-209	349	14	data	datum	NOUN
gujaf-209	349	15	in	in	ADP
gujaf-209	349	16	comparative	comparative	ADJ
gujaf-209	349	17	politics	politic	NOUN
gujaf-209	349	18	.	.	PUNCT
gujaf-209	350	1	american	american	ADJ
gujaf-209	350	2	political	political	ADJ
gujaf-209	350	3	science	science	PROPN
gujaf-209	350	4	review	review	NOUN
gujaf-209	350	5	89(3	89(3	NUM
gujaf-209	350	6	)	)	PUNCT
gujaf-209	350	7	,	,	PUNCT
gujaf-209	350	8	634	634	NUM
gujaf-209	350	9	-	-	SYM
gujaf-209	350	10	647	647	NUM
gujaf-209	350	11	.	.	PUNCT
gujaf-209	351	1	https://doi.org/10.2307/2082979	https://doi.org/10.2307/2082979	X
gujaf-209	351	2	bezawada	bezawada	PROPN
gujaf-209	351	3	,	,	PUNCT
gujaf-209	351	4	b.	b.	PROPN
gujaf-209	351	5	(	(	PUNCT
gujaf-209	351	6	2020	2020	NUM
gujaf-209	351	7	)	)	PUNCT
gujaf-209	351	8	.	.	PUNCT
gujaf-209	352	1	corporate	corporate	ADJ
gujaf-209	352	2	governance	governance	NOUN
gujaf-209	352	3	practices	practice	NOUN
gujaf-209	352	4	and	and	CCONJ
gujaf-209	352	5	bank	bank	NOUN
gujaf-209	352	6	performance	performance	NOUN
gujaf-209	352	7	:	:	PUNCT
gujaf-209	352	8	evidence	evidence	NOUN
gujaf-209	352	9	from	from	ADP
gujaf-209	352	10	indian	indian	ADJ
gujaf-209	352	11	banks	bank	NOUN
gujaf-209	352	12	.	.	PUNCT
gujaf-209	353	1	indian	indian	PROPN
gujaf-209	353	2	journal	journal	PROPN
gujaf-209	353	3	of	of	ADP
gujaf-209	353	4	finance	finance	NOUN
gujaf-209	353	5	and	and	CCONJ
gujaf-209	353	6	banking	banking	NOUN
gujaf-209	353	7	,	,	PUNCT
gujaf-209	353	8	4(1	4(1	NOUN
gujaf-209	353	9	)	)	PUNCT
gujaf-209	353	10	,	,	PUNCT
gujaf-209	353	11	33	33	NUM
gujaf-209	353	12	-	-	SYM
gujaf-209	353	13	41	41	NUM
gujaf-209	353	14	.	.	PUNCT
gujaf-209	354	1	doi	doi	NOUN
gujaf-209	354	2	:	:	PUNCT
gujaf-209	354	3	https://doi.org/10.46281/ijfb.v4i1.502	https://doi.org/10.46281/ijfb.v4i1.502	NOUN
gujaf-209	354	4	brown	brown	PROPN
gujaf-209	354	5	,	,	PUNCT
gujaf-209	354	6	m.	m.	NOUN
gujaf-209	354	7	(	(	PUNCT
gujaf-209	354	8	2020	2020	NUM
gujaf-209	354	9	)	)	PUNCT
gujaf-209	354	10	.	.	PUNCT
gujaf-209	355	1	negative	negative	ADJ
gujaf-209	355	2	interest	interest	NOUN
gujaf-209	355	3	rates	rate	NOUN
gujaf-209	355	4	and	and	CCONJ
gujaf-209	355	5	bank	bank	NOUN
gujaf-209	355	6	lending	lending	NOUN
gujaf-209	355	7	.	.	PUNCT
gujaf-209	356	1	cesifo	cesifo	PROPN
gujaf-209	356	2	forum	forum	PROPN
gujaf-209	356	3	,	,	PUNCT
gujaf-209	356	4	1(21	1(21	NUM
gujaf-209	356	5	)	)	PUNCT
gujaf-209	356	6	.	.	PUNCT
gujaf-209	357	1	https://www.ifo.de/docdl/cesifo-forum-2020-1-brown-negativeinteres-rates-march.pdf	https://www.ifo.de/docdl/cesifo-forum-2020-1-brown-negativeinteres-rates-march.pdf	PROPN
gujaf-209	357	2	cai	cai	PROPN
gujaf-209	357	3	,	,	PUNCT
gujaf-209	357	4	g.	g.	PROPN
gujaf-209	357	5	,	,	PUNCT
gujaf-209	357	6	li	li	PROPN
gujaf-209	357	7	,	,	PUNCT
gujaf-209	357	8	x.	x.	PROPN
gujaf-209	357	9	,	,	PUNCT
gujaf-209	357	10	lin	lin	PROPN
gujaf-209	357	11	,	,	PUNCT
gujaf-209	357	12	b.	b.	PROPN
gujaf-209	357	13	,	,	PUNCT
gujaf-209	357	14	&	&	CCONJ
gujaf-209	357	15	luo	luo	PROPN
gujaf-209	357	16	,	,	PUNCT
gujaf-209	357	17	d.	d.	PROPN
gujaf-209	357	18	(	(	PUNCT
gujaf-209	357	19	2022	2022	NUM
gujaf-209	357	20	)	)	PUNCT
gujaf-209	357	21	.	.	PUNCT
gujaf-209	358	1	gdp	gdp	NOUN
gujaf-209	358	2	manipulation	manipulation	NOUN
gujaf-209	358	3	,	,	PUNCT
gujaf-209	358	4	political	political	ADJ
gujaf-209	358	5	incentives	incentive	NOUN
gujaf-209	358	6	,	,	PUNCT
gujaf-209	358	7	and	and	CCONJ
gujaf-209	358	8	earnings	earning	NOUN
gujaf-209	358	9	management	management	NOUN
gujaf-209	358	10	.	.	PUNCT
gujaf-209	359	1	journal	journal	NOUN
gujaf-209	359	2	of	of	ADP
gujaf-209	359	3	accounting	accounting	NOUN
gujaf-209	359	4	and	and	CCONJ
gujaf-209	359	5	public	public	ADJ
gujaf-209	359	6	policy	policy	NOUN
gujaf-209	359	7	,	,	PUNCT
gujaf-209	359	8	41(5	41(5	NUM
gujaf-209	359	9	)	)	PUNCT
gujaf-209	359	10	,	,	PUNCT
gujaf-209	359	11	106949	106949	NUM
gujaf-209	359	12	.	.	PUNCT
gujaf-209	360	1	https://doi.org/10.1016/j.jaccpubpol.2022.106949	https://doi.org/10.1016/j.jaccpubpol.2022.106949	PROPN
gujaf-209	360	2	https://doi.org/10.46281/ijfb.v4i1.502	https://doi.org/10.46281/ijfb.v4i1.502	PROPN
gujaf-209	360	3	https://doi.org/10.1016/j.jaccpubpol.2022.106949	https://doi.org/10.1016/j.jaccpubpol.2022.106949	PROPN
gujaf-209	360	4	gusau	gusau	PROPN
gujaf-209	360	5	journal	journal	PROPN
gujaf-209	360	6	of	of	ADP
gujaf-209	360	7	accounting	accounting	NOUN
gujaf-209	360	8	and	and	CCONJ
gujaf-209	360	9	finance	finance	NOUN
gujaf-209	360	10	,	,	PUNCT
gujaf-209	360	11	vol	vol	NOUN
gujaf-209	360	12	.	.	PROPN
gujaf-209	360	13	4	4	NUM
gujaf-209	360	14	,	,	PUNCT
gujaf-209	360	15	issue	issue	NOUN
gujaf-209	360	16	1	1	NUM
gujaf-209	360	17	,	,	PUNCT
gujaf-209	360	18	april	april	PROPN
gujaf-209	360	19	,	,	PUNCT
gujaf-209	360	20	2023	2023	NUM
gujaf-209	360	21	114	114	NUM
gujaf-209	360	22	caliskan	caliskan	NOUN
gujaf-209	360	23	,	,	PUNCT
gujaf-209	360	24	m.	m.	NOUN
gujaf-209	360	25	m.	m.	NOUN
gujaf-209	360	26	t.	t.	PROPN
gujaf-209	360	27	&	&	CCONJ
gujaf-209	360	28	lecuna	lecuna	PROPN
gujaf-209	360	29	,	,	PUNCT
gujaf-209	360	30	h.	h.	PROPN
gujaf-209	360	31	k.	k.	PROPN
gujaf-209	360	32	s.	s.	PROPN
gujaf-209	360	33	(	(	PUNCT
gujaf-209	360	34	2020	2020	NUM
gujaf-209	360	35	)	)	PUNCT
gujaf-209	360	36	.	.	PUNCT
gujaf-209	361	1	the	the	DET
gujaf-209	361	2	determinants	determinant	NOUN
gujaf-209	361	3	of	of	ADP
gujaf-209	361	4	banking	banking	NOUN
gujaf-209	361	5	sector	sector	NOUN
gujaf-209	361	6	profitability	profitability	NOUN
gujaf-209	361	7	in	in	ADP
gujaf-209	361	8	turkey	turkey	NOUN
gujaf-209	361	9	.	.	PUNCT
gujaf-209	362	1	business	business	NOUN
gujaf-209	362	2	and	and	CCONJ
gujaf-209	362	3	economics	economics	PROPN
gujaf-209	362	4	research	research	PROPN
gujaf-209	362	5	journal	journal	NOUN
gujaf-209	362	6	,	,	PUNCT
gujaf-209	362	7	11(1	11(1	NUM
gujaf-209	362	8	)	)	PUNCT
gujaf-209	362	9	,	,	PUNCT
gujaf-209	362	10	161–167	161–167	NUM
gujaf-209	362	11	.	.	PUNCT
gujaf-209	363	1	doi	doi	NOUN
gujaf-209	363	2	:	:	PUNCT
gujaf-209	363	3	10.20409	10.20409	NUM
gujaf-209	363	4	/	/	SYM
gujaf-209	363	5	berj.2020.242	berj.2020.242	PROPN
gujaf-209	363	6	central	central	PROPN
gujaf-209	363	7	bank	bank	PROPN
gujaf-209	363	8	of	of	ADP
gujaf-209	363	9	nigeria	nigeria	PROPN
gujaf-209	363	10	(	(	PUNCT
gujaf-209	363	11	2017	2017	NUM
gujaf-209	363	12	)	)	PUNCT
gujaf-209	363	13	.	.	PUNCT
gujaf-209	364	1	annual	annual	ADJ
gujaf-209	364	2	report	report	NOUN
gujaf-209	364	3	and	and	CCONJ
gujaf-209	364	4	statement	statement	NOUN
gujaf-209	364	5	of	of	ADP
gujaf-209	364	6	accounts	account	NOUN
gujaf-209	364	7	2017	2017	NUM
gujaf-209	364	8	.	.	PUNCT
gujaf-209	365	1	https://www.cbn.gov.ng/out/2018/rsd/cbn%202017%20annual%20	https://www.cbn.gov.ng/out/2018/rsd/cbn%202017%20annual%20	NOUN
gujaf-209	365	2	report_web.pdf	report_web.pdf	PROPN
gujaf-209	365	3	central	central	PROPN
gujaf-209	365	4	bank	bank	PROPN
gujaf-209	365	5	of	of	ADP
gujaf-209	365	6	nigeria	nigeria	PROPN
gujaf-209	365	7	(	(	PUNCT
gujaf-209	365	8	2018	2018	NUM
gujaf-209	365	9	)	)	PUNCT
gujaf-209	365	10	.	.	PUNCT
gujaf-209	366	1	annual	annual	ADJ
gujaf-209	366	2	report	report	NOUN
gujaf-209	366	3	and	and	CCONJ
gujaf-209	366	4	statement	statement	NOUN
gujaf-209	366	5	of	of	ADP
gujaf-209	366	6	account	account	NOUN
gujaf-209	366	7	2018	2018	NUM
gujaf-209	366	8	.	.	PUNCT
gujaf-209	367	1	available	available	ADJ
gujaf-209	367	2	online	online	ADV
gujaf-209	367	3	at	at	ADP
gujaf-209	367	4	https://www.cbn.gov.ng/out/2019/rsd/2018%20ar%20kama1.pdf	https://www.cbn.gov.ng/out/2019/rsd/2018%20ar%20kama1.pdf	PROPN
gujaf-209	367	5	central	central	PROPN
gujaf-209	367	6	bank	bank	PROPN
gujaf-209	367	7	of	of	ADP
gujaf-209	367	8	nigeria	nigeria	PROPN
gujaf-209	367	9	(	(	PUNCT
gujaf-209	367	10	2019	2019	NUM
gujaf-209	367	11	)	)	PUNCT
gujaf-209	367	12	.	.	PUNCT
gujaf-209	368	1	annual	annual	ADJ
gujaf-209	368	2	report	report	NOUN
gujaf-209	368	3	and	and	CCONJ
gujaf-209	368	4	statement	statement	NOUN
gujaf-209	368	5	of	of	ADP
gujaf-209	368	6	account	account	NOUN
gujaf-209	368	7	2019	2019	NUM
gujaf-209	368	8	.	.	PUNCT
gujaf-209	369	1	available	available	ADJ
gujaf-209	369	2	online	online	ADV
gujaf-209	369	3	at	at	ADP
gujaf-209	369	4	file:///c:/users	file:///c:/user	NOUN
gujaf-209	369	5	/	/	SYM
gujaf-209	369	6	hp	hp	NOUN
gujaf-209	369	7	/	/	SYM
gujaf-209	369	8	documents	document	NOUN
gujaf-209	369	9	/	/	SYM
gujaf-209	369	10	cbn%20annual%20reports	cbn%20annual%20report	NOUN
gujaf-209	369	11	/	/	SYM
gujaf-209	369	12	cbn	cbn	NOUN
gujaf-209	369	13	%	%	NOUN
gujaf-209	369	14	20annual%20report%202019.pdf	20annual%20report%202019.pdf	NUM
gujaf-209	370	1	central	central	PROPN
gujaf-209	370	2	bank	bank	PROPN
gujaf-209	370	3	of	of	ADP
gujaf-209	370	4	nigeria	nigeria	PROPN
gujaf-209	370	5	(	(	PUNCT
gujaf-209	370	6	2019	2019	NUM
gujaf-209	370	7	)	)	PUNCT
gujaf-209	370	8	.	.	PUNCT
gujaf-209	371	1	circular	circular	ADJ
gujaf-209	371	2	:	:	PUNCT
gujaf-209	371	3	regulatory	regulatory	ADJ
gujaf-209	371	4	measures	measure	NOUN
gujaf-209	371	5	to	to	PART
gujaf-209	371	6	improve	improve	VERB
gujaf-209	371	7	lending	lending	NOUN
gujaf-209	371	8	to	to	ADP
gujaf-209	371	9	the	the	DET
gujaf-209	371	10	real	real	ADJ
gujaf-209	371	11	sector	sector	NOUN
gujaf-209	371	12	of	of	ADP
gujaf-209	371	13	the	the	DET
gujaf-209	371	14	nigerian	nigerian	ADJ
gujaf-209	371	15	economy	economy	NOUN
gujaf-209	371	16	.	.	PUNCT
gujaf-209	372	1	https://www.cbn.gov.ng/out/2019/ccd/l	https://www.cbn.gov.ng/out/2019/ccd/l	NOUN
gujaf-209	372	2	ending%20to%20real%20sector.pdf	ending%20to%20real%20sector.pdf	PROPN
gujaf-209	372	3	chen	chen	PROPN
gujaf-209	372	4	,	,	PUNCT
gujaf-209	372	5	q.	q.	PROPN
gujaf-209	372	6	,	,	PUNCT
gujaf-209	372	7	goldstein	goldstein	PROPN
gujaf-209	372	8	,	,	PUNCT
gujaf-209	372	9	i.	i.	PROPN
gujaf-209	372	10	,	,	PUNCT
gujaf-209	372	11	huang	huang	PROPN
gujaf-209	372	12	,	,	PUNCT
gujaf-209	372	13	z.	z.	PROPN
gujaf-209	372	14	,	,	PUNCT
gujaf-209	372	15	&	&	CCONJ
gujaf-209	372	16	vashishtha	vashishtha	PROPN
gujaf-209	372	17	,	,	PUNCT
gujaf-209	372	18	r.	r.	PROPN
gujaf-209	372	19	(	(	PUNCT
gujaf-209	372	20	2022	2022	NUM
gujaf-209	372	21	)	)	PUNCT
gujaf-209	372	22	.	.	PUNCT
gujaf-209	373	1	bank	bank	NOUN
gujaf-209	373	2	transparency	transparency	NOUN
gujaf-209	373	3	and	and	CCONJ
gujaf-209	373	4	deposit	deposit	NOUN
gujaf-209	373	5	flows	flow	NOUN
gujaf-209	373	6	.	.	PUNCT
gujaf-209	374	1	journal	journal	NOUN
gujaf-209	374	2	of	of	ADP
gujaf-209	374	3	financial	financial	ADJ
gujaf-209	374	4	economics	economic	NOUN
gujaf-209	374	5	,	,	PUNCT
gujaf-209	374	6	146(2	146(2	NUM
gujaf-209	374	7	)	)	PUNCT
gujaf-209	374	8	,	,	PUNCT
gujaf-209	374	9	475	475	NUM
gujaf-209	374	10	-	-	SYM
gujaf-209	374	11	501	501	NUM
gujaf-209	374	12	.	.	PUNCT
gujaf-209	375	1	https://doi.org/10.1016/j.jfineco.2022.07.009	https://doi.org/10.1016/j.jfineco.2022.07.009	PROPN
gujaf-209	375	2	chen	chen	PROPN
gujaf-209	375	3	,	,	PUNCT
gujaf-209	375	4	x.	x.	NOUN
gujaf-209	375	5	(	(	PUNCT
gujaf-209	375	6	2022	2022	NUM
gujaf-209	375	7	)	)	PUNCT
gujaf-209	375	8	.	.	PUNCT
gujaf-209	376	1	the	the	DET
gujaf-209	376	2	impact	impact	NOUN
gujaf-209	376	3	of	of	ADP
gujaf-209	376	4	interest	interest	NOUN
gujaf-209	376	5	rate	rate	NOUN
gujaf-209	376	6	marketization	marketization	NOUN
gujaf-209	376	7	on	on	ADP
gujaf-209	376	8	the	the	DET
gujaf-209	376	9	profitability	profitability	NOUN
gujaf-209	376	10	of	of	ADP
gujaf-209	376	11	commercial	commercial	ADJ
gujaf-209	376	12	banks	bank	NOUN
gujaf-209	376	13	–	–	PUNCT
gujaf-209	376	14	evidence	evidence	NOUN
gujaf-209	376	15	from	from	ADP
gujaf-209	376	16	the	the	DET
gujaf-209	376	17	chinese	chinese	ADJ
gujaf-209	376	18	market	market	NOUN
gujaf-209	376	19	.	.	PUNCT
gujaf-209	377	1	world	world	NOUN
gujaf-209	377	2	scientific	scientific	ADJ
gujaf-209	377	3	research	research	NOUN
gujaf-209	377	4	journal	journal	NOUN
gujaf-209	377	5	,	,	PUNCT
gujaf-209	377	6	8(3	8(3	NUM
gujaf-209	377	7	)	)	PUNCT
gujaf-209	377	8	,	,	PUNCT
gujaf-209	377	9	189	189	NUM
gujaf-209	377	10	-	-	SYM
gujaf-209	377	11	193	193	NUM
gujaf-209	377	12	.	.	PUNCT
gujaf-209	378	1	doi	doi	NOUN
gujaf-209	378	2	:	:	PUNCT
gujaf-209	378	3	10.6911	10.6911	NUM
gujaf-209	378	4	/	/	SYM
gujaf-209	378	5	wsrj.202203_8(3).0024	wsrj.202203_8(3).0024	PROPN
gujaf-209	378	6	cohen	cohen	PROPN
gujaf-209	378	7	,	,	PUNCT
gujaf-209	378	8	b.	b.	PROPN
gujaf-209	378	9	h.	h.	PROPN
gujaf-209	378	10	,	,	PUNCT
gujaf-209	378	11	&	&	CCONJ
gujaf-209	378	12	lea	lea	PROPN
gujaf-209	378	13	,	,	PUNCT
gujaf-209	378	14	r.	r.	PROPN
gujaf-209	378	15	b.	b.	PROPN
gujaf-209	378	16	(	(	PUNCT
gujaf-209	378	17	2003	2003	NUM
gujaf-209	378	18	)	)	PUNCT
gujaf-209	378	19	.	.	PUNCT
gujaf-209	379	1	essentials	essential	NOUN
gujaf-209	379	2	of	of	ADP
gujaf-209	379	3	statistics	statistic	NOUN
gujaf-209	379	4	for	for	ADP
gujaf-209	379	5	the	the	DET
gujaf-209	379	6	social	social	ADJ
gujaf-209	379	7	and	and	CCONJ
gujaf-209	379	8	behavioral	behavioral	ADJ
gujaf-209	379	9	sciences	science	NOUN
gujaf-209	379	10	.	.	PUNCT
gujaf-209	380	1	new	new	PROPN
gujaf-209	380	2	jersey	jersey	PROPN
gujaf-209	380	3	:	:	PUNCT
gujaf-209	380	4	john	john	PROPN
gujaf-209	380	5	wiley	wiley	PROPN
gujaf-209	380	6	&	&	CCONJ
gujaf-209	380	7	sons	sons	PROPN
gujaf-209	380	8	,	,	PUNCT
gujaf-209	380	9	inc	inc	PROPN
gujaf-209	380	10	.	.	PROPN
gujaf-209	380	11	retrieved	retrieve	VERB
gujaf-209	380	12	may	may	PROPN
gujaf-209	380	13	15th	15th	ADV
gujaf-209	380	14	,	,	PUNCT
gujaf-209	380	15	2021	2021	NUM
gujaf-209	380	16	,	,	PUNCT
gujaf-209	380	17	from	from	ADP
gujaf-209	380	18	http://books.google.com/books?hl=en&lr=&id=ki8dl7yuq48c&oi=fnd	http://books.google.com/books?hl=en&lr=&id=ki8dl7yuq48c&oi=fnd	PROPN
gujaf-209	380	19	&	&	CCONJ
gujaf-209	380	20	pg	pg	NOUN
gujaf-209	380	21	=	=	NOUN
gujaf-209	380	22	pr9&dq	pr9&dq	NOUN
gujaf-209	380	23	dewi	dewi	PROPN
gujaf-209	380	24	,	,	PUNCT
gujaf-209	380	25	a.	a.	PROPN
gujaf-209	380	26	g.	g.	PROPN
gujaf-209	380	27	,	,	PUNCT
gujaf-209	380	28	marjohan	marjohan	PROPN
gujaf-209	380	29	,	,	PUNCT
gujaf-209	380	30	m.	m.	NOUN
gujaf-209	380	31	,	,	PUNCT
gujaf-209	380	32	safrudin	safrudin	PROPN
gujaf-209	380	33	,	,	PUNCT
gujaf-209	380	34	e.	e.	PROPN
gujaf-209	380	35	,	,	PUNCT
gujaf-209	380	36	martini	martini	PROPN
gujaf-209	380	37	,	,	PUNCT
gujaf-209	380	38	e.	e.	PROPN
gujaf-209	380	39	,	,	PUNCT
gujaf-209	380	40	sagala	sagala	PROPN
gujaf-209	380	41	,	,	PUNCT
gujaf-209	380	42	e.	e.	PROPN
gujaf-209	380	43	d.	d.	PROPN
gujaf-209	380	44	,	,	PUNCT
gujaf-209	380	45	&	&	CCONJ
gujaf-209	380	46	dini	dini	PROPN
gujaf-209	380	47	,	,	PUNCT
gujaf-209	380	48	t.	t.	PROPN
gujaf-209	380	49	a.	a.	PROPN
gujaf-209	380	50	l.	l.	PROPN
gujaf-209	380	51	(	(	PUNCT
gujaf-209	380	52	2021	2021	NUM
gujaf-209	380	53	)	)	PUNCT
gujaf-209	380	54	.	.	PUNCT
gujaf-209	381	1	the	the	DET
gujaf-209	381	2	effect	effect	NOUN
gujaf-209	381	3	of	of	ADP
gujaf-209	381	4	return	return	NOUN
gujaf-209	381	5	on	on	ADP
gujaf-209	381	6	equity	equity	NOUN
gujaf-209	381	7	,	,	PUNCT
gujaf-209	381	8	return	return	VERB
gujaf-209	381	9	on	on	ADP
gujaf-209	381	10	asset	asset	NOUN
gujaf-209	381	11	and	and	CCONJ
gujaf-209	381	12	dividend	dividend	NOUN
gujaf-209	381	13	policy	policy	NOUN
gujaf-209	381	14	on	on	ADP
gujaf-209	381	15	company	company	NOUN
gujaf-209	381	16	value	value	NOUN
gujaf-209	381	17	(	(	PUNCT
gujaf-209	381	18	empirical	empirical	ADJ
gujaf-209	381	19	study	study	NOUN
gujaf-209	381	20	on	on	ADP
gujaf-209	381	21	pharmaceutical	pharmaceutical	ADJ
gujaf-209	381	22	sector	sector	NOUN
gujaf-209	381	23	companies	company	NOUN
gujaf-209	381	24	registered	register	VERB
gujaf-209	381	25	in	in	ADP
gujaf-209	381	26	indonesia	indonesia	PROPN
gujaf-209	381	27	stock	stock	PROPN
gujaf-209	381	28	exchange	exchange	PROPN
gujaf-209	381	29	2015	2015	NUM
gujaf-209	381	30	-	-	SYM
gujaf-209	381	31	2019	2019	NUM
gujaf-209	381	32	)	)	PUNCT
gujaf-209	381	33	.	.	PUNCT
gujaf-209	382	1	humanities	humanity	NOUN
gujaf-209	382	2	,	,	PUNCT
gujaf-209	382	3	management	management	NOUN
gujaf-209	382	4	and	and	CCONJ
gujaf-209	382	5	science	science	NOUN
gujaf-209	382	6	proceedings	proceeding	NOUN
gujaf-209	382	7	,	,	PUNCT
gujaf-209	382	8	1(2	1(2	NUM
gujaf-209	382	9	)	)	PUNCT
gujaf-209	382	10	,	,	PUNCT
gujaf-209	382	11	1069	1069	NUM
gujaf-209	382	12	-	-	SYM
gujaf-209	382	13	1082	1082	NUM
gujaf-209	382	14	.	.	PUNCT
gujaf-209	382	15	retrieved	retrieve	VERB
gujaf-209	382	16	december	december	PROPN
gujaf-209	382	17	2nd	2nd	NOUN
gujaf-209	382	18	,	,	PUNCT
gujaf-209	382	19	2020	2020	NUM
gujaf-209	382	20	,	,	PUNCT
gujaf-209	382	21	from	from	ADP
gujaf-209	382	22	http://www.openjournal.unpam.ac.id/index.php/snh	http://www.openjournal.unpam.ac.id/index.php/snh	PROPN
gujaf-209	382	23	eltinay	eltinay	PROPN
gujaf-209	382	24	,	,	PUNCT
gujaf-209	382	25	n.	n.	PROPN
gujaf-209	382	26	b.	b.	PROPN
gujaf-209	382	27	,	,	PUNCT
gujaf-209	382	28	&	&	CCONJ
gujaf-209	382	29	masri	masri	PROPN
gujaf-209	382	30	,	,	PUNCT
gujaf-209	382	31	r.	r.	PROPN
gujaf-209	382	32	(	(	PUNCT
gujaf-209	382	33	2014	2014	NUM
gujaf-209	382	34	)	)	PUNCT
gujaf-209	382	35	.	.	PUNCT
gujaf-209	383	1	understanding	understand	VERB
gujaf-209	383	2	impact	impact	NOUN
gujaf-209	383	3	of	of	ADP
gujaf-209	383	4	financial	financial	ADJ
gujaf-209	383	5	and	and	CCONJ
gujaf-209	383	6	nonfinancial	nonfinancial	ADJ
gujaf-209	383	7	measurements	measurement	NOUN
gujaf-209	383	8	in	in	ADP
gujaf-209	383	9	sudanese	sudanese	ADJ
gujaf-209	383	10	banks	bank	NOUN
gujaf-209	383	11	’	'	PUNCT
gujaf-209	383	12	performance	performance	NOUN
gujaf-209	383	13	.	.	PUNCT
gujaf-209	384	1	international	international	ADJ
gujaf-209	384	2	journal	journal	PROPN
gujaf-209	384	3	of	of	ADP
gujaf-209	384	4	humanities	humanity	NOUN
gujaf-209	384	5	and	and	CCONJ
gujaf-209	384	6	management	management	NOUN
gujaf-209	384	7	sciences	science	NOUN
gujaf-209	384	8	,	,	PUNCT
gujaf-209	384	9	2(3	2(3	NUM
gujaf-209	384	10	)	)	PUNCT
gujaf-209	384	11	,	,	PUNCT
gujaf-209	384	12	98	98	NUM
gujaf-209	384	13	-	-	SYM
gujaf-209	384	14	104	104	NUM
gujaf-209	384	15	.	.	PUNCT
gujaf-209	385	1	https://doi.org/10.1016/j.jfineco.2022.07.009	https://doi.org/10.1016/j.jfineco.2022.07.009	NOUN
gujaf-209	385	2	gusau	gusau	PROPN
gujaf-209	385	3	journal	journal	NOUN
gujaf-209	385	4	of	of	ADP
gujaf-209	385	5	accounting	accounting	NOUN
gujaf-209	385	6	and	and	CCONJ
gujaf-209	385	7	finance	finance	NOUN
gujaf-209	385	8	,	,	PUNCT
gujaf-209	385	9	vol	vol	NOUN
gujaf-209	385	10	.	.	PROPN
gujaf-209	385	11	4	4	NUM
gujaf-209	385	12	,	,	PUNCT
gujaf-209	385	13	issue	issue	NOUN
gujaf-209	385	14	1	1	NUM
gujaf-209	385	15	,	,	PUNCT
gujaf-209	385	16	april	april	PROPN
gujaf-209	385	17	,	,	PUNCT
gujaf-209	385	18	2023	2023	NUM
gujaf-209	385	19	115	115	NUM
gujaf-209	385	20	fang	fang	X
gujaf-209	385	21	,	,	PUNCT
gujaf-209	385	22	j.	j.	PROPN
gujaf-209	385	23	,	,	PUNCT
gujaf-209	385	24	lau	lau	PROPN
gujaf-209	385	25	,	,	PUNCT
gujaf-209	385	26	c.	c.	PROPN
gujaf-209	385	27	k.	k.	PROPN
gujaf-209	385	28	m.	m.	PROPN
gujaf-209	385	29	,	,	PUNCT
gujaf-209	385	30	lu	lu	PROPN
gujaf-209	385	31	,	,	PUNCT
gujaf-209	385	32	z.	z.	PROPN
gujaf-209	385	33	,	,	PUNCT
gujaf-209	385	34	tan	tan	PROPN
gujaf-209	385	35	,	,	PUNCT
gujaf-209	385	36	y.	y.	PROPN
gujaf-209	385	37	,	,	PUNCT
gujaf-209	385	38	&	&	CCONJ
gujaf-209	385	39	zhang	zhang	PROPN
gujaf-209	385	40	,	,	PUNCT
gujaf-209	385	41	h.	h.	PROPN
gujaf-209	385	42	(	(	PUNCT
gujaf-209	385	43	2019	2019	NUM
gujaf-209	385	44	)	)	PUNCT
gujaf-209	385	45	.	.	PUNCT
gujaf-209	386	1	bank	bank	NOUN
gujaf-209	386	2	performance	performance	NOUN
gujaf-209	386	3	in	in	ADP
gujaf-209	386	4	china	china	PROPN
gujaf-209	386	5	:	:	PUNCT
gujaf-209	386	6	a	a	DET
gujaf-209	386	7	perspective	perspective	NOUN
gujaf-209	386	8	from	from	ADP
gujaf-209	386	9	bank	bank	NOUN
gujaf-209	386	10	efficiency	efficiency	NOUN
gujaf-209	386	11	,	,	PUNCT
gujaf-209	386	12	risk	risk	NOUN
gujaf-209	386	13	-	-	PUNCT
gujaf-209	386	14	taking	take	VERB
gujaf-209	386	15	and	and	CCONJ
gujaf-209	386	16	market	market	NOUN
gujaf-209	386	17	competition	competition	NOUN
gujaf-209	386	18	.	.	PUNCT
gujaf-209	387	1	pacific	pacific	ADJ
gujaf-209	387	2	-	-	PUNCT
gujaf-209	387	3	basin	basin	NOUN
gujaf-209	387	4	finance	finance	NOUN
gujaf-209	387	5	journal	journal	NOUN
gujaf-209	387	6	,	,	PUNCT
gujaf-209	387	7	56	56	NUM
gujaf-209	387	8	,	,	PUNCT
gujaf-209	387	9	290	290	NUM
gujaf-209	387	10	-	-	SYM
gujaf-209	387	11	309	309	NUM
gujaf-209	387	12	.	.	PUNCT
gujaf-209	388	1	https://doi.org/10.1016/j.pacfin.2019.06.011	https://doi.org/10.1016/j.pacfin.2019.06.011	PROPN
gujaf-209	388	2	flamini	flamini	PROPN
gujaf-209	388	3	,	,	PUNCT
gujaf-209	388	4	v.	v.	PROPN
gujaf-209	388	5	,	,	PUNCT
gujaf-209	388	6	schumacher	schumacher	PROPN
gujaf-209	388	7	,	,	PUNCT
gujaf-209	388	8	l.	l.	PROPN
gujaf-209	388	9	,	,	PUNCT
gujaf-209	388	10	&	&	CCONJ
gujaf-209	388	11	mcdonald	mcdonald	PROPN
gujaf-209	388	12	,	,	PUNCT
gujaf-209	388	13	c.	c.	PROPN
gujaf-209	388	14	a.	a.	PROPN
gujaf-209	388	15	(	(	PUNCT
gujaf-209	388	16	2014	2014	NUM
gujaf-209	388	17	)	)	PUNCT
gujaf-209	388	18	.	.	PUNCT
gujaf-209	389	1	the	the	DET
gujaf-209	389	2	determinants	determinant	NOUN
gujaf-209	389	3	of	of	ADP
gujaf-209	389	4	commercial	commercial	ADJ
gujaf-209	389	5	bank	bank	NOUN
gujaf-209	389	6	profitability	profitability	NOUN
gujaf-209	389	7	in	in	ADP
gujaf-209	389	8	sub	sub	ADJ
gujaf-209	389	9	-	-	ADJ
gujaf-209	389	10	saharan	saharan	ADJ
gujaf-209	389	11	africa	africa	PROPN
gujaf-209	389	12	.	.	PUNCT
gujaf-209	390	1	imf	imf	PROPN
gujaf-209	390	2	working	working	PROPN
gujaf-209	390	3	papers	paper	NOUN
gujaf-209	390	4	.	.	PUNCT
gujaf-209	391	1	https://doi.org/10.5089/9781451871623.001	https://doi.org/10.5089/9781451871623.001	PROPN
gujaf-209	391	2	francis	francis	PROPN
gujaf-209	391	3	,	,	PUNCT
gujaf-209	391	4	m.	m.	PROPN
gujaf-209	391	5	e.	e.	PROPN
gujaf-209	391	6	(	(	PUNCT
gujaf-209	391	7	2013	2013	NUM
gujaf-209	391	8	)	)	PUNCT
gujaf-209	391	9	.	.	PUNCT
gujaf-209	392	1	determinants	determinant	NOUN
gujaf-209	392	2	of	of	ADP
gujaf-209	392	3	commercial	commercial	ADJ
gujaf-209	392	4	bank	bank	NOUN
gujaf-209	392	5	profitability	profitability	NOUN
gujaf-209	392	6	in	in	ADP
gujaf-209	392	7	subsaharan	subsaharan	PROPN
gujaf-209	392	8	africa	africa	PROPN
gujaf-209	392	9	.	.	PUNCT
gujaf-209	393	1	international	international	ADJ
gujaf-209	393	2	journal	journal	PROPN
gujaf-209	393	3	of	of	ADP
gujaf-209	393	4	economics	economic	NOUN
gujaf-209	393	5	and	and	CCONJ
gujaf-209	393	6	finance	finance	NOUN
gujaf-209	393	7	,	,	PUNCT
gujaf-209	393	8	5(9	5(9	NUM
gujaf-209	393	9	)	)	PUNCT
gujaf-209	393	10	,	,	PUNCT
gujaf-209	393	11	134	134	NUM
gujaf-209	393	12	.	.	PUNCT
gujaf-209	394	1	https://doi.org/10.5539/ijef.v5n9p134	https://doi.org/10.5539/ijef.v5n9p134	PROPN
gujaf-209	394	2	gupta	gupta	PROPN
gujaf-209	394	3	,	,	PUNCT
gujaf-209	394	4	n.	n.	NOUN
gujaf-209	394	5	,	,	PUNCT
gujaf-209	394	6	&	&	CCONJ
gujaf-209	394	7	mahakud	mahakud	PROPN
gujaf-209	394	8	,	,	PUNCT
gujaf-209	394	9	j.	j.	PROPN
gujaf-209	394	10	(	(	PUNCT
gujaf-209	394	11	2020	2020	NUM
gujaf-209	394	12	)	)	PUNCT
gujaf-209	394	13	.	.	PUNCT
gujaf-209	395	1	ownership	ownership	NOUN
gujaf-209	395	2	,	,	PUNCT
gujaf-209	395	3	bank	bank	NOUN
gujaf-209	395	4	size	size	NOUN
gujaf-209	395	5	,	,	PUNCT
gujaf-209	395	6	capitalization	capitalization	NOUN
gujaf-209	395	7	and	and	CCONJ
gujaf-209	395	8	bank	bank	NOUN
gujaf-209	395	9	performance	performance	NOUN
gujaf-209	395	10	:	:	PUNCT
gujaf-209	395	11	evidence	evidence	NOUN
gujaf-209	395	12	from	from	ADP
gujaf-209	395	13	india	india	PROPN
gujaf-209	395	14	.	.	PUNCT
gujaf-209	396	1	cogent	cogent	NOUN
gujaf-209	396	2	economics	economics	PROPN
gujaf-209	396	3	&	&	CCONJ
gujaf-209	396	4	finance	finance	PROPN
gujaf-209	396	5	,	,	PUNCT
gujaf-209	396	6	8(1	8(1	NOUN
gujaf-209	396	7	)	)	PUNCT
gujaf-209	396	8	,	,	PUNCT
gujaf-209	396	9	1808282	1808282	NUM
gujaf-209	396	10	.	.	PUNCT
gujaf-209	397	1	https://doi.org/10.1080/23322039.2020.1808282	https://doi.org/10.1080/23322039.2020.1808282	X
gujaf-209	398	1	ha	ha	INTJ
gujaf-209	398	2	,	,	PUNCT
gujaf-209	398	3	v.	v.	ADP
gujaf-209	398	4	d.	d.	PROPN
gujaf-209	398	5	(	(	PUNCT
gujaf-209	398	6	2019	2019	NUM
gujaf-209	398	7	)	)	PUNCT
gujaf-209	398	8	.	.	PUNCT
gujaf-209	399	1	the	the	DET
gujaf-209	399	2	interactive	interactive	ADJ
gujaf-209	399	3	relationship	relationship	NOUN
gujaf-209	399	4	between	between	ADP
gujaf-209	399	5	credit	credit	NOUN
gujaf-209	399	6	growth	growth	NOUN
gujaf-209	399	7	and	and	CCONJ
gujaf-209	399	8	profitability	profitability	NOUN
gujaf-209	399	9	of	of	ADP
gujaf-209	399	10	people	people	NOUN
gujaf-209	399	11	’s	’s	PART
gujaf-209	399	12	credit	credit	NOUN
gujaf-209	399	13	funds	fund	NOUN
gujaf-209	399	14	in	in	ADP
gujaf-209	399	15	vietnam	vietnam	PROPN
gujaf-209	399	16	.	.	PUNCT
gujaf-209	400	1	growing	grow	VERB
gujaf-209	400	2	science	science	NOUN
gujaf-209	400	3	,	,	PUNCT
gujaf-209	400	4	6(2	6(2	NUM
gujaf-209	400	5	)	)	PUNCT
gujaf-209	400	6	,	,	PUNCT
gujaf-209	400	7	79	79	NUM
gujaf-209	400	8	–	–	SYM
gujaf-209	400	9	88	88	NUM
gujaf-209	400	10	.	.	PUNCT
gujaf-209	401	1	http://www.m.growingscience.com/ac/vol6/ac_2019_24.pdf	http://www.m.growingscience.com/ac/vol6/ac_2019_24.pdf	PROPN
gujaf-209	401	2	habtoor	habtoor	PROPN
gujaf-209	401	3	,	,	PUNCT
gujaf-209	401	4	o.	o.	PROPN
gujaf-209	401	5	s.	s.	PROPN
gujaf-209	401	6	(	(	PUNCT
gujaf-209	401	7	2021	2021	NUM
gujaf-209	401	8	)	)	PUNCT
gujaf-209	401	9	.	.	PUNCT
gujaf-209	402	1	the	the	DET
gujaf-209	402	2	influence	influence	NOUN
gujaf-209	402	3	of	of	ADP
gujaf-209	402	4	board	board	NOUN
gujaf-209	402	5	ownership	ownership	NOUN
gujaf-209	402	6	on	on	ADP
gujaf-209	402	7	bank	bank	NOUN
gujaf-209	402	8	performance	performance	NOUN
gujaf-209	402	9	:	:	PUNCT
gujaf-209	402	10	evidence	evidence	NOUN
gujaf-209	402	11	from	from	ADP
gujaf-209	402	12	saudi	saudi	PROPN
gujaf-209	402	13	arabia	arabia	PROPN
gujaf-209	402	14	.	.	PUNCT
gujaf-209	403	1	the	the	DET
gujaf-209	403	2	journal	journal	NOUN
gujaf-209	403	3	of	of	ADP
gujaf-209	403	4	asian	asian	ADJ
gujaf-209	403	5	finance	finance	NOUN
gujaf-209	403	6	,	,	PUNCT
gujaf-209	403	7	economics	economic	NOUN
gujaf-209	403	8	and	and	CCONJ
gujaf-209	403	9	business	business	NOUN
gujaf-209	403	10	,	,	PUNCT
gujaf-209	403	11	8(3	8(3	NUM
gujaf-209	403	12	)	)	PUNCT
gujaf-209	403	13	,	,	PUNCT
gujaf-209	403	14	1101	1101	NUM
gujaf-209	403	15	-	-	SYM
gujaf-209	403	16	1111	1111	NUM
gujaf-209	403	17	.	.	PUNCT
gujaf-209	404	1	https://doi.org/10.13106/jafeb.2021.vol8.no3.1101	https://doi.org/10.13106/jafeb.2021.vol8.no3.1101	PRON
gujaf-209	404	2	hair	hair	NOUN
gujaf-209	404	3	,	,	PUNCT
gujaf-209	404	4	j.	j.	PROPN
gujaf-209	404	5	f.	f.	PROPN
gujaf-209	404	6	jr	jr	PROPN
gujaf-209	404	7	.	.	PROPN
gujaf-209	404	8	,	,	PUNCT
gujaf-209	404	9	anderson	anderson	PROPN
gujaf-209	404	10	,	,	PUNCT
gujaf-209	404	11	r.	r.	PROPN
gujaf-209	404	12	e.	e.	PROPN
gujaf-209	404	13	,	,	PUNCT
gujaf-209	404	14	tatham	tatham	PROPN
gujaf-209	404	15	,	,	PUNCT
gujaf-209	404	16	r.	r.	PROPN
gujaf-209	404	17	l.	l.	PROPN
gujaf-209	404	18	&	&	CCONJ
gujaf-209	404	19	black	black	PROPN
gujaf-209	404	20	,	,	PUNCT
gujaf-209	404	21	w.	w.	PROPN
gujaf-209	404	22	c.	c.	PROPN
gujaf-209	404	23	(	(	PUNCT
gujaf-209	404	24	1995	1995	NUM
gujaf-209	404	25	)	)	PUNCT
gujaf-209	404	26	.	.	PUNCT
gujaf-209	405	1	multivariate	multivariate	NOUN
gujaf-209	405	2	data	datum	NOUN
gujaf-209	405	3	analysis	analysis	NOUN
gujaf-209	405	4	(	(	PUNCT
gujaf-209	405	5	3rd	3rd	ADJ
gujaf-209	405	6	ed	ed	NOUN
gujaf-209	405	7	)	)	PUNCT
gujaf-209	405	8	.	.	PUNCT
gujaf-209	406	1	new	new	PROPN
gujaf-209	406	2	york	york	PROPN
gujaf-209	406	3	:	:	PUNCT
gujaf-209	406	4	macmillan	macmillan	PROPN
gujaf-209	406	5	hausman	hausman	PROPN
gujaf-209	406	6	,	,	PUNCT
gujaf-209	406	7	j.	j.	PROPN
gujaf-209	406	8	a.	a.	PROPN
gujaf-209	406	9	(	(	PUNCT
gujaf-209	406	10	1978	1978	NUM
gujaf-209	406	11	)	)	PUNCT
gujaf-209	406	12	.	.	PUNCT
gujaf-209	407	1	specification	specification	NOUN
gujaf-209	407	2	tests	test	NOUN
gujaf-209	407	3	in	in	ADP
gujaf-209	407	4	econometrics	econometric	NOUN
gujaf-209	407	5	.	.	PUNCT
gujaf-209	408	1	econometrica	econometrica	PROPN
gujaf-209	408	2	,	,	PUNCT
gujaf-209	408	3	46(6	46(6	NOUN
gujaf-209	408	4	)	)	PUNCT
gujaf-209	408	5	,	,	PUNCT
gujaf-209	408	6	1251–1271	1251–1271	NUM
gujaf-209	408	7	.	.	PUNCT
gujaf-209	409	1	https://doi.org/10.2307/1913827	https://doi.org/10.2307/1913827	X
gujaf-209	409	2	huong	huong	PROPN
gujaf-209	409	3	,	,	PUNCT
gujaf-209	409	4	t.	t.	PROPN
gujaf-209	409	5	t.	t.	PROPN
gujaf-209	409	6	x.	x.	PROPN
gujaf-209	409	7	,	,	PUNCT
gujaf-209	409	8	nga	nga	ADV
gujaf-209	409	9	,	,	PUNCT
gujaf-209	409	10	t.	t.	NOUN
gujaf-209	409	11	t.	t.	PROPN
gujaf-209	409	12	t.	t.	PROPN
gujaf-209	409	13	,	,	PUNCT
gujaf-209	409	14	&	&	CCONJ
gujaf-209	409	15	oanh	oanh	ADV
gujaf-209	409	16	,	,	PUNCT
gujaf-209	409	17	t.	t.	PROPN
gujaf-209	409	18	t.	t.	PROPN
gujaf-209	409	19	k.	k.	PROPN
gujaf-209	409	20	(	(	PUNCT
gujaf-209	409	21	2021	2021	NUM
gujaf-209	409	22	)	)	PUNCT
gujaf-209	409	23	.	.	PUNCT
gujaf-209	410	1	liquidity	liquidity	NOUN
gujaf-209	410	2	risk	risk	NOUN
gujaf-209	410	3	and	and	CCONJ
gujaf-209	410	4	bank	bank	NOUN
gujaf-209	410	5	performance	performance	NOUN
gujaf-209	410	6	in	in	ADP
gujaf-209	410	7	southeast	southeast	ADJ
gujaf-209	410	8	asian	asian	ADJ
gujaf-209	410	9	countries	country	NOUN
gujaf-209	410	10	:	:	PUNCT
gujaf-209	410	11	a	a	DET
gujaf-209	410	12	dynamic	dynamic	ADJ
gujaf-209	410	13	panel	panel	NOUN
gujaf-209	410	14	approach	approach	NOUN
gujaf-209	410	15	.	.	PUNCT
gujaf-209	411	1	quantitative	quantitative	ADJ
gujaf-209	411	2	finance	finance	NOUN
gujaf-209	411	3	and	and	CCONJ
gujaf-209	411	4	economics	economic	NOUN
gujaf-209	411	5	,	,	PUNCT
gujaf-209	411	6	5(1	5(1	NUM
gujaf-209	411	7	)	)	PUNCT
gujaf-209	411	8	,	,	PUNCT
gujaf-209	411	9	111	111	NUM
gujaf-209	411	10	-	-	SYM
gujaf-209	411	11	133	133	NUM
gujaf-209	411	12	.	.	PUNCT
gujaf-209	412	1	doi	doi	NOUN
gujaf-209	412	2	:	:	PUNCT
gujaf-209	412	3	10.3934	10.3934	NUM
gujaf-209	412	4	/	/	SYM
gujaf-209	412	5	qfe.2021006	qfe.2021006	ADJ
gujaf-209	412	6	ibrahim	ibrahim	NOUN
gujaf-209	412	7	,	,	PUNCT
gujaf-209	412	8	m.	m.	NOUN
gujaf-209	412	9	h.	h.	PROPN
gujaf-209	412	10	(	(	PUNCT
gujaf-209	412	11	2020	2020	NUM
gujaf-209	412	12	)	)	PUNCT
gujaf-209	412	13	.	.	PUNCT
gujaf-209	413	1	islamic	islamic	ADJ
gujaf-209	413	2	banking	banking	PROPN
gujaf-209	413	3	and	and	CCONJ
gujaf-209	413	4	bank	bank	NOUN
gujaf-209	413	5	performance	performance	NOUN
gujaf-209	413	6	in	in	ADP
gujaf-209	413	7	malaysia	malaysia	PROPN
gujaf-209	413	8	:	:	PUNCT
gujaf-209	413	9	an	an	DET
gujaf-209	413	10	empirical	empirical	ADJ
gujaf-209	413	11	analysis	analysis	NOUN
gujaf-209	413	12	.	.	PUNCT
gujaf-209	414	1	journal	journal	PROPN
gujaf-209	414	2	of	of	ADP
gujaf-209	414	3	islamic	islamic	ADJ
gujaf-209	414	4	monetary	monetary	ADJ
gujaf-209	414	5	economics	economic	NOUN
gujaf-209	414	6	and	and	CCONJ
gujaf-209	414	7	finance	finance	NOUN
gujaf-209	414	8	,	,	PUNCT
gujaf-209	414	9	6(3	6(3	NUM
gujaf-209	414	10	)	)	PUNCT
gujaf-209	414	11	,	,	PUNCT
gujaf-209	414	12	487	487	NUM
gujaf-209	414	13	-	-	SYM
gujaf-209	414	14	502	502	NUM
gujaf-209	414	15	.	.	PUNCT
gujaf-209	415	1	file:///c:/users	file:///c:/user	NOUN
gujaf-209	415	2	/	/	SYM
gujaf-209	415	3	hp	hp	PROPN
gujaf-209	415	4	/	/	SYM
gujaf-209	415	5	downloads/1197article%20text-3147	downloads/1197article%20text-3147	NOUN
gujaf-209	415	6	-	-	PUNCT
gujaf-209	415	7	4	4	NUM
gujaf-209	415	8	-	-	PUNCT
gujaf-209	415	9	10	10	NUM
gujaf-209	415	10	-	-	PUNCT
gujaf-209	415	11	20210517.pdf	20210517.pdf	NUM
gujaf-209	415	12	inggawati	inggawati	NOUN
gujaf-209	415	13	,	,	PUNCT
gujaf-209	415	14	v.	v.	PROPN
gujaf-209	415	15	r.	r.	PROPN
gujaf-209	415	16	,	,	PUNCT
gujaf-209	415	17	lusy	lusy	PROPN
gujaf-209	415	18	,	,	PUNCT
gujaf-209	415	19	l.	l.	PROPN
gujaf-209	415	20	,	,	PUNCT
gujaf-209	415	21	&	&	CCONJ
gujaf-209	415	22	hermanto	hermanto	PROPN
gujaf-209	415	23	,	,	PUNCT
gujaf-209	415	24	y.	y.	PROPN
gujaf-209	415	25	b.	b.	PROPN
gujaf-209	416	1	(	(	PUNCT
gujaf-209	416	2	2018	2018	NUM
gujaf-209	416	3	)	)	PUNCT
gujaf-209	416	4	.	.	PUNCT
gujaf-209	417	1	the	the	DET
gujaf-209	417	2	influence	influence	NOUN
gujaf-209	417	3	of	of	ADP
gujaf-209	417	4	loan	loan	NOUN
gujaf-209	417	5	to	to	ADP
gujaf-209	417	6	deposit	deposit	NOUN
gujaf-209	417	7	ratio	ratio	NOUN
gujaf-209	417	8	,	,	PUNCT
gujaf-209	417	9	loan	loan	NOUN
gujaf-209	417	10	operational	operational	ADJ
gujaf-209	417	11	of	of	ADP
gujaf-209	417	12	income	income	NOUN
gujaf-209	417	13	operational	operational	ADJ
gujaf-209	417	14	and	and	CCONJ
gujaf-209	417	15	nonperforming	nonperforme	VERB
gujaf-209	417	16	loan	loan	NOUN
gujaf-209	417	17	toward	toward	ADP
gujaf-209	417	18	profitability	profitability	NOUN
gujaf-209	417	19	of	of	ADP
gujaf-209	417	20	bank	bank	NOUN
gujaf-209	417	21	perkreditan	perkreditan	PROPN
gujaf-209	417	22	rakyat	rakyat	PROPN
gujaf-209	417	23	in	in	ADP
gujaf-209	417	24	sidoarjo	sidoarjo	PROPN
gujaf-209	417	25	regency	regency	PROPN
gujaf-209	417	26	.	.	PUNCT
gujaf-209	418	1	international	international	ADJ
gujaf-209	418	2	journal	journal	PROPN
gujaf-209	418	3	of	of	ADP
gujaf-209	418	4	scientific	scientific	ADJ
gujaf-209	418	5	and	and	CCONJ
gujaf-209	418	6	research	research	NOUN
gujaf-209	418	7	publications	publication	NOUN
gujaf-209	418	8	(	(	PUNCT
gujaf-209	418	9	ijsrp	ijsrp	PROPN
gujaf-209	418	10	)	)	PUNCT
gujaf-209	418	11	,	,	PUNCT
gujaf-209	418	12	8(11	8(11	NUM
gujaf-209	418	13	)	)	PUNCT
gujaf-209	418	14	,	,	PUNCT
gujaf-209	418	15	510	510	NUM
gujaf-209	418	16	-	-	SYM
gujaf-209	418	17	519	519	NUM
gujaf-209	418	18	.	.	PUNCT
gujaf-209	419	1	doi	doi	NOUN
gujaf-209	419	2	:	:	PUNCT
gujaf-209	419	3	10.29322	10.29322	NUM
gujaf-209	419	4	/	/	SYM
gujaf-209	419	5	ijsrp.8.11.2018.p8354	ijsrp.8.11.2018.p8354	PROPN
gujaf-209	419	6	https://doi.org/10.1016/j.pacfin.2019.06.011	https://doi.org/10.1016/j.pacfin.2019.06.011	PROPN
gujaf-209	419	7	https://doi.org/10.1080/23322039.2020.1808282	https://doi.org/10.1080/23322039.2020.1808282	PROPN
gujaf-209	419	8	gusau	gusau	ADJ
gujaf-209	419	9	journal	journal	NOUN
gujaf-209	419	10	of	of	ADP
gujaf-209	419	11	accounting	accounting	NOUN
gujaf-209	419	12	and	and	CCONJ
gujaf-209	419	13	finance	finance	NOUN
gujaf-209	419	14	,	,	PUNCT
gujaf-209	419	15	vol	vol	NOUN
gujaf-209	419	16	.	.	PROPN
gujaf-209	419	17	4	4	NUM
gujaf-209	419	18	,	,	PUNCT
gujaf-209	419	19	issue	issue	NOUN
gujaf-209	419	20	1	1	NUM
gujaf-209	419	21	,	,	PUNCT
gujaf-209	419	22	april	april	PROPN
gujaf-209	419	23	,	,	PUNCT
gujaf-209	419	24	2023	2023	NUM
gujaf-209	419	25	116	116	NUM
gujaf-209	419	26	inshira	inshira	NOUN
gujaf-209	419	27	,	,	PUNCT
gujaf-209	419	28	m.	m.	PROPN
gujaf-209	419	29	j.	j.	PROPN
gujaf-209	419	30	f.	f.	PROPN
gujaf-209	419	31	&	&	CCONJ
gujaf-209	419	32	jahfer	jahfer	PROPN
gujaf-209	419	33	,	,	PUNCT
gujaf-209	419	34	a.	a.	NOUN
gujaf-209	419	35	(	(	PUNCT
gujaf-209	419	36	2020	2020	NUM
gujaf-209	419	37	)	)	PUNCT
gujaf-209	419	38	.	.	PUNCT
gujaf-209	420	1	the	the	DET
gujaf-209	420	2	effect	effect	NOUN
gujaf-209	420	3	of	of	ADP
gujaf-209	420	4	asset	asset	NOUN
gujaf-209	420	5	liability	liability	NOUN
gujaf-209	420	6	management	management	NOUN
gujaf-209	420	7	on	on	ADP
gujaf-209	420	8	the	the	DET
gujaf-209	420	9	liquidity	liquidity	NOUN
gujaf-209	420	10	risk	risk	NOUN
gujaf-209	420	11	of	of	ADP
gujaf-209	420	12	domestic	domestic	ADJ
gujaf-209	420	13	licensed	licensed	ADJ
gujaf-209	420	14	commercial	commercial	ADJ
gujaf-209	420	15	banks	bank	NOUN
gujaf-209	420	16	in	in	ADP
gujaf-209	420	17	sri	sri	PROPN
gujaf-209	420	18	lanka	lanka	PROPN
gujaf-209	420	19	.	.	PUNCT
gujaf-209	421	1	journal	journal	PROPN
gujaf-209	421	2	of	of	ADP
gujaf-209	421	3	management	management	NOUN
gujaf-209	421	4	,	,	PUNCT
gujaf-209	421	5	14(2	14(2	NUM
gujaf-209	421	6	)	)	PUNCT
gujaf-209	421	7	,	,	PUNCT
gujaf-209	421	8	27	27	NUM
gujaf-209	421	9	-	-	SYM
gujaf-209	421	10	37	37	NUM
gujaf-209	421	11	.	.	PUNCT
gujaf-209	422	1	http://www.seu.ac.lk/jom/	http://www.seu.ac.lk/jom/	PROPN
gujaf-209	422	2	publication	publication	NOUN
gujaf-209	422	3	/	/	SYM
gujaf-209	422	4	volume14	volume14	ADJ
gujaf-209	422	5	/	/	SYM
gujaf-209	422	6	no2	no2	PROPN
gujaf-209	422	7	/	/	SYM
gujaf-209	422	8	paper%203.pdf	paper%203.pdf	PROPN
gujaf-209	422	9	ishioro	ishioro	PROPN
gujaf-209	422	10	,	,	PUNCT
gujaf-209	422	11	b.	b.	PROPN
gujaf-209	422	12	o.	o.	PROPN
gujaf-209	422	13	(	(	PUNCT
gujaf-209	422	14	2023	2023	NUM
gujaf-209	422	15	)	)	PUNCT
gujaf-209	422	16	.	.	PUNCT
gujaf-209	423	1	the	the	DET
gujaf-209	423	2	long	long	ADV
gujaf-209	423	3	-	-	PUNCT
gujaf-209	423	4	run	run	VERB
gujaf-209	423	5	macroeconomic	macroeconomic	ADJ
gujaf-209	423	6	determinants	determinant	NOUN
gujaf-209	423	7	of	of	ADP
gujaf-209	423	8	banks	bank	NOUN
gujaf-209	423	9	'	'	PART
gujaf-209	423	10	performance	performance	NOUN
gujaf-209	423	11	in	in	ADP
gujaf-209	423	12	nigeria	nigeria	PROPN
gujaf-209	423	13	.	.	PUNCT
gujaf-209	424	1	kiu	kiu	PROPN
gujaf-209	424	2	journal	journal	PROPN
gujaf-209	424	3	of	of	ADP
gujaf-209	424	4	social	social	ADJ
gujaf-209	424	5	sciences	science	NOUN
gujaf-209	424	6	,	,	PUNCT
gujaf-209	424	7	8(4	8(4	NUM
gujaf-209	424	8	)	)	PUNCT
gujaf-209	424	9	,	,	PUNCT
gujaf-209	424	10	25	25	NUM
gujaf-209	424	11	-	-	SYM
gujaf-209	424	12	37	37	NUM
gujaf-209	424	13	.	.	PUNCT
gujaf-209	425	1	file:///c:/users	file:///c:/user	NOUN
gujaf-209	425	2	/	/	SYM
gujaf-209	425	3	hp	hp	PROPN
gujaf-209	425	4	/	/	SYM
gujaf-209	425	5	downloads/1538	downloads/1538	NOUN
gujaf-209	425	6	-	-	PUNCT
gujaf-209	425	7	1	1	NUM
gujaf-209	425	8	-	-	PUNCT
gujaf-209	425	9	4283	4283	NUM
gujaf-209	425	10	-	-	PUNCT
gujaf-209	425	11	1	1	NUM
gujaf-209	425	12	-	-	PUNCT
gujaf-209	425	13	10	10	NUM
gujaf-209	425	14	-	-	PUNCT
gujaf-209	425	15	20230109.pdf	20230109.pdf	NUM
gujaf-209	425	16	islam	islam	PROPN
gujaf-209	425	17	,	,	PUNCT
gujaf-209	425	18	m.	m.	PROPN
gujaf-209	425	19	r.	r.	PROPN
gujaf-209	425	20	(	(	PUNCT
gujaf-209	425	21	2023	2023	NUM
gujaf-209	425	22	)	)	PUNCT
gujaf-209	425	23	.	.	PUNCT
gujaf-209	426	1	the	the	DET
gujaf-209	426	2	impact	impact	NOUN
gujaf-209	426	3	of	of	ADP
gujaf-209	426	4	macroeconomic	macroeconomic	ADJ
gujaf-209	426	5	factors	factor	NOUN
gujaf-209	426	6	on	on	ADP
gujaf-209	426	7	profitability	profitability	NOUN
gujaf-209	426	8	of	of	ADP
gujaf-209	426	9	commercials	commercial	NOUN
gujaf-209	426	10	bank	bank	NOUN
gujaf-209	426	11	in	in	ADP
gujaf-209	426	12	the	the	DET
gujaf-209	426	13	uk	uk	PROPN
gujaf-209	426	14	.	.	PROPN
gujaf-209	426	15	ijfmr	ijfmr	PROPN
gujaf-209	426	16	-	-	PUNCT
gujaf-209	426	17	international	international	ADJ
gujaf-209	426	18	journal	journal	NOUN
gujaf-209	426	19	for	for	ADP
gujaf-209	426	20	multidisciplinary	multidisciplinary	ADJ
gujaf-209	426	21	research	research	NOUN
gujaf-209	426	22	,	,	PUNCT
gujaf-209	426	23	5(1	5(1	NUM
gujaf-209	426	24	)	)	PUNCT
gujaf-209	426	25	,	,	PUNCT
gujaf-209	426	26	1	1	NUM
gujaf-209	426	27	-	-	SYM
gujaf-209	426	28	19	19	NUM
gujaf-209	426	29	.	.	PUNCT
gujaf-209	427	1	https://doi.org/10.36948/ijfmr.2023.v05i01.1406	https://doi.org/10.36948/ijfmr.2023.v05i01.1406	ADJ
gujaf-209	427	2	kanga	kanga	PROPN
gujaf-209	427	3	,	,	PUNCT
gujaf-209	427	4	d.	d.	PROPN
gujaf-209	427	5	,	,	PUNCT
gujaf-209	427	6	murinde	murinde	NOUN
gujaf-209	427	7	,	,	PUNCT
gujaf-209	427	8	v.	v.	PROPN
gujaf-209	427	9	,	,	PUNCT
gujaf-209	427	10	&	&	CCONJ
gujaf-209	427	11	soumaré	soumaré	PROPN
gujaf-209	427	12	,	,	PUNCT
gujaf-209	427	13	i.	i.	PROPN
gujaf-209	427	14	(	(	PUNCT
gujaf-209	427	15	2021	2021	NUM
gujaf-209	427	16	)	)	PUNCT
gujaf-209	427	17	.	.	PUNCT
gujaf-209	428	1	how	how	SCONJ
gujaf-209	428	2	has	have	AUX
gujaf-209	428	3	the	the	DET
gujaf-209	428	4	rise	rise	NOUN
gujaf-209	428	5	of	of	ADP
gujaf-209	428	6	pan	pan	ADJ
gujaf-209	428	7	-	-	ADJ
gujaf-209	428	8	african	african	ADJ
gujaf-209	428	9	banks	bank	NOUN
gujaf-209	428	10	impacted	impact	VERB
gujaf-209	428	11	bank	bank	NOUN
gujaf-209	428	12	stability	stability	NOUN
gujaf-209	428	13	in	in	ADP
gujaf-209	428	14	waemu	waemu	NOUN
gujaf-209	428	15	?	?	PUNCT
gujaf-209	428	16	.	.	PUNCT
gujaf-209	429	1	journal	journal	PROPN
gujaf-209	429	2	of	of	ADP
gujaf-209	429	3	international	international	ADJ
gujaf-209	429	4	financial	financial	ADJ
gujaf-209	429	5	markets	market	NOUN
gujaf-209	429	6	,	,	PUNCT
gujaf-209	429	7	institutions	institution	NOUN
gujaf-209	429	8	and	and	CCONJ
gujaf-209	429	9	money	money	NOUN
gujaf-209	429	10	,	,	PUNCT
gujaf-209	429	11	73	73	NUM
gujaf-209	429	12	,	,	PUNCT
gujaf-209	429	13	101364	101364	NUM
gujaf-209	429	14	.	.	PUNCT
gujaf-209	430	1	https://doi.org/10.1016/j.intfin.2021.101364	https://doi.org/10.1016/j.intfin.2021.101364	PROPN
gujaf-209	430	2	katusiime	katusiime	NOUN
gujaf-209	430	3	,	,	PUNCT
gujaf-209	430	4	l.	l.	PROPN
gujaf-209	430	5	(	(	PUNCT
gujaf-209	430	6	2021	2021	NUM
gujaf-209	430	7	)	)	PUNCT
gujaf-209	430	8	.	.	PUNCT
gujaf-209	431	1	covid	covid	PROPN
gujaf-209	431	2	19	19	NUM
gujaf-209	431	3	and	and	CCONJ
gujaf-209	431	4	bank	bank	NOUN
gujaf-209	431	5	profitability	profitability	NOUN
gujaf-209	431	6	in	in	ADP
gujaf-209	431	7	low	low	ADJ
gujaf-209	431	8	income	income	NOUN
gujaf-209	431	9	countries	country	NOUN
gujaf-209	431	10	:	:	PUNCT
gujaf-209	431	11	the	the	DET
gujaf-209	431	12	case	case	NOUN
gujaf-209	431	13	of	of	ADP
gujaf-209	431	14	uganda	uganda	PROPN
gujaf-209	431	15	.	.	PUNCT
gujaf-209	432	1	journal	journal	PROPN
gujaf-209	432	2	of	of	ADP
gujaf-209	432	3	risk	risk	NOUN
gujaf-209	432	4	and	and	CCONJ
gujaf-209	432	5	financial	financial	ADJ
gujaf-209	432	6	management	management	NOUN
gujaf-209	432	7	,	,	PUNCT
gujaf-209	432	8	14(12	14(12	NUM
gujaf-209	432	9	)	)	PUNCT
gujaf-209	432	10	,	,	PUNCT
gujaf-209	432	11	588	588	X
gujaf-209	432	12	.	.	PUNCT
gujaf-209	432	13	https://doi.org/10.3390/jrfm14120588	https://doi.org/10.3390/jrfm14120588	PROPN
gujaf-209	432	14	kozak	kozak	PROPN
gujaf-209	432	15	,	,	PUNCT
gujaf-209	432	16	s.	s.	PROPN
gujaf-209	432	17	,	,	PUNCT
gujaf-209	432	18	&	&	CCONJ
gujaf-209	432	19	wierzbowska	wierzbowska	PROPN
gujaf-209	432	20	,	,	PUNCT
gujaf-209	432	21	a.	a.	NOUN
gujaf-209	432	22	(	(	PUNCT
gujaf-209	432	23	2022	2022	NUM
gujaf-209	432	24	)	)	PUNCT
gujaf-209	432	25	.	.	PUNCT
gujaf-209	433	1	did	do	AUX
gujaf-209	433	2	the	the	DET
gujaf-209	433	3	covid-19	covid-19	PROPN
gujaf-209	433	4	pandemic	pandemic	NOUN
gujaf-209	433	5	amplify	amplify	VERB
gujaf-209	433	6	the	the	DET
gujaf-209	433	7	positive	positive	ADJ
gujaf-209	433	8	impact	impact	NOUN
gujaf-209	433	9	of	of	ADP
gujaf-209	433	10	income	income	NOUN
gujaf-209	433	11	diversification	diversification	NOUN
gujaf-209	433	12	on	on	ADP
gujaf-209	433	13	the	the	DET
gujaf-209	433	14	profitability	profitability	NOUN
gujaf-209	433	15	of	of	ADP
gujaf-209	433	16	european	european	ADJ
gujaf-209	433	17	banks	bank	NOUN
gujaf-209	433	18	?	?	PUNCT
gujaf-209	433	19	.	.	PUNCT
gujaf-209	434	1	equilibrium	equilibrium	NOUN
gujaf-209	434	2	.	.	PUNCT
gujaf-209	435	1	quarterly	quarterly	ADJ
gujaf-209	435	2	journal	journal	NOUN
gujaf-209	435	3	of	of	ADP
gujaf-209	435	4	economics	economic	NOUN
gujaf-209	435	5	and	and	CCONJ
gujaf-209	435	6	economic	economic	ADJ
gujaf-209	435	7	policy	policy	NOUN
gujaf-209	435	8	,	,	PUNCT
gujaf-209	435	9	17(1	17(1	NUM
gujaf-209	435	10	)	)	PUNCT
gujaf-209	435	11	,	,	PUNCT
gujaf-209	435	12	11	11	NUM
gujaf-209	435	13	-	-	SYM
gujaf-209	435	14	29	29	NUM
gujaf-209	435	15	kuznets	kuznet	NOUN
gujaf-209	435	16	,	,	PUNCT
gujaf-209	435	17	s.	s.	PROPN
gujaf-209	435	18	(	(	PUNCT
gujaf-209	435	19	1973	1973	NUM
gujaf-209	435	20	)	)	PUNCT
gujaf-209	435	21	.	.	PUNCT
gujaf-209	436	1	concluding	conclude	VERB
gujaf-209	436	2	remarks	remark	NOUN
gujaf-209	436	3	,	,	PUNCT
gujaf-209	436	4	in	in	ADP
gujaf-209	436	5	milton	milton	PROPN
gujaf-209	436	6	moss	moss	PROPN
gujaf-209	436	7	(	(	PUNCT
gujaf-209	436	8	ed	ed	NOUN
gujaf-209	436	9	)	)	PUNCT
gujaf-209	436	10	,	,	PUNCT
gujaf-209	436	11	the	the	DET
gujaf-209	436	12	measurement	measurement	NOUN
gujaf-209	436	13	of	of	ADP
gujaf-209	436	14	economic	economic	ADJ
gujaf-209	436	15	and	and	CCONJ
gujaf-209	436	16	social	social	ADJ
gujaf-209	436	17	performance	performance	NOUN
gujaf-209	436	18	,	,	PUNCT
gujaf-209	436	19	studies	study	NOUN
gujaf-209	436	20	in	in	ADP
gujaf-209	436	21	income	income	NOUN
gujaf-209	436	22	and	and	CCONJ
gujaf-209	436	23	wealth	wealth	NOUN
gujaf-209	436	24	38	38	NUM
gujaf-209	436	25	,	,	PUNCT
gujaf-209	436	26	new	new	PROPN
gujaf-209	436	27	york	york	PROPN
gujaf-209	436	28	:	:	PUNCT
gujaf-209	436	29	columbia	columbia	PROPN
gujaf-209	436	30	university	university	PROPN
gujaf-209	436	31	press	press	PROPN
gujaf-209	436	32	lee	lee	PROPN
gujaf-209	436	33	,	,	PUNCT
gujaf-209	436	34	c.	c.	PROPN
gujaf-209	436	35	c.	c.	PROPN
gujaf-209	436	36	,	,	PUNCT
gujaf-209	436	37	wang	wang	PROPN
gujaf-209	436	38	,	,	PUNCT
gujaf-209	436	39	c.	c.	PROPN
gujaf-209	436	40	w.	w.	PROPN
gujaf-209	436	41	,	,	PUNCT
gujaf-209	436	42	thinh	thinh	PROPN
gujaf-209	436	43	,	,	PUNCT
gujaf-209	436	44	b.	b.	PROPN
gujaf-209	436	45	t.	t.	PROPN
gujaf-209	436	46	,	,	PUNCT
gujaf-209	436	47	&	&	CCONJ
gujaf-209	436	48	xu	xu	PROPN
gujaf-209	436	49	,	,	PUNCT
gujaf-209	436	50	z.	z.	PROPN
gujaf-209	436	51	t.	t.	PROPN
gujaf-209	436	52	(	(	PUNCT
gujaf-209	436	53	2022	2022	NUM
gujaf-209	436	54	)	)	PUNCT
gujaf-209	436	55	.	.	PUNCT
gujaf-209	437	1	climate	climate	NOUN
gujaf-209	437	2	risk	risk	NOUN
gujaf-209	437	3	and	and	CCONJ
gujaf-209	437	4	bank	bank	NOUN
gujaf-209	437	5	liquidity	liquidity	NOUN
gujaf-209	437	6	creation	creation	NOUN
gujaf-209	437	7	:	:	PUNCT
gujaf-209	437	8	international	international	ADJ
gujaf-209	437	9	evidence	evidence	NOUN
gujaf-209	437	10	.	.	PUNCT
gujaf-209	438	1	international	international	ADJ
gujaf-209	438	2	review	review	NOUN
gujaf-209	438	3	of	of	ADP
gujaf-209	438	4	financial	financial	ADJ
gujaf-209	438	5	analysis	analysis	NOUN
gujaf-209	438	6	,	,	PUNCT
gujaf-209	438	7	82	82	NUM
gujaf-209	438	8	,	,	PUNCT
gujaf-209	438	9	102198	102198	NUM
gujaf-209	438	10	.	.	PUNCT
gujaf-209	439	1	https://doi.org/10.1016/j.irfa.2022.102198	https://doi.org/10.1016/j.irfa.2022.102198	ADJ
gujaf-209	439	2	mabwe	mabwe	NOUN
gujaf-209	439	3	,	,	PUNCT
gujaf-209	439	4	k.	k.	PROPN
gujaf-209	439	5	,	,	PUNCT
gujaf-209	439	6	&	&	CCONJ
gujaf-209	439	7	jaffar	jaffar	PROPN
gujaf-209	439	8	,	,	PUNCT
gujaf-209	439	9	k.	k.	PROPN
gujaf-209	439	10	(	(	PUNCT
gujaf-209	439	11	2022	2022	NUM
gujaf-209	439	12	)	)	PUNCT
gujaf-209	439	13	.	.	PUNCT
gujaf-209	440	1	uk	uk	PROPN
gujaf-209	440	2	government	government	NOUN
gujaf-209	440	3	controls	control	NOUN
gujaf-209	440	4	and	and	CCONJ
gujaf-209	440	5	loan	loan	NOUN
gujaf-209	440	6	-	-	PUNCT
gujaf-209	440	7	to	to	ADP
gujaf-209	440	8	-	-	PUNCT
gujaf-209	440	9	deposit	deposit	NOUN
gujaf-209	440	10	ratio	ratio	NOUN
gujaf-209	440	11	.	.	PUNCT
gujaf-209	441	1	journal	journal	PROPN
gujaf-209	441	2	of	of	ADP
gujaf-209	441	3	financial	financial	ADJ
gujaf-209	441	4	regulation	regulation	NOUN
gujaf-209	441	5	and	and	CCONJ
gujaf-209	441	6	compliance	compliance	NOUN
gujaf-209	441	7	,	,	PUNCT
gujaf-209	441	8	30(3	30(3	NUM
gujaf-209	441	9	)	)	PUNCT
gujaf-209	441	10	,	,	PUNCT
gujaf-209	441	11	353	353	NUM
gujaf-209	441	12	-	-	SYM
gujaf-209	441	13	370	370	NUM
gujaf-209	441	14	.	.	PUNCT
gujaf-209	442	1	https://doi.org/10.1108/jfrc-06-2021-0048	https://doi.org/10.1108/jfrc-06-2021-0048	NOUN
gujaf-209	442	2	maddala	maddala	NOUN
gujaf-209	442	3	,	,	PUNCT
gujaf-209	442	4	g.	g.	PROPN
gujaf-209	442	5	s.	s.	PROPN
gujaf-209	442	6	(	(	PUNCT
gujaf-209	442	7	1992	1992	NUM
gujaf-209	442	8	)	)	PUNCT
gujaf-209	442	9	.	.	PUNCT
gujaf-209	443	1	outliers	outlier	NOUN
gujaf-209	443	2	.	.	PUNCT
gujaf-209	444	1	introduction	introduction	NOUN
gujaf-209	444	2	to	to	ADP
gujaf-209	444	3	econometrics	econometric	NOUN
gujaf-209	444	4	.	.	PUNCT
gujaf-209	445	1	2nd	2nd	PROPN
gujaf-209	445	2	edition	edition	PROPN
gujaf-209	445	3	.	.	PUNCT
gujaf-209	446	1	macmillan	macmillan	PROPN
gujaf-209	446	2	,	,	PUNCT
gujaf-209	446	3	new	new	PROPN
gujaf-209	446	4	york	york	PROPN
gujaf-209	446	5	mccord	mccord	PROPN
gujaf-209	446	6	,	,	PUNCT
gujaf-209	446	7	r.	r.	PROPN
gujaf-209	446	8	,	,	PUNCT
gujaf-209	446	9	&	&	CCONJ
gujaf-209	446	10	prescott	prescott	PROPN
gujaf-209	446	11	,	,	PUNCT
gujaf-209	446	12	e.	e.	PROPN
gujaf-209	446	13	s.	s.	PROPN
gujaf-209	446	14	(	(	PUNCT
gujaf-209	446	15	2014	2014	NUM
gujaf-209	446	16	)	)	PUNCT
gujaf-209	446	17	.	.	PUNCT
gujaf-209	447	1	the	the	DET
gujaf-209	447	2	financial	financial	ADJ
gujaf-209	447	3	crisis	crisis	NOUN
gujaf-209	447	4	,	,	PUNCT
gujaf-209	447	5	the	the	DET
gujaf-209	447	6	collapse	collapse	NOUN
gujaf-209	447	7	of	of	ADP
gujaf-209	447	8	bank	bank	NOUN
gujaf-209	447	9	entry	entry	NOUN
gujaf-209	447	10	,	,	PUNCT
gujaf-209	447	11	and	and	CCONJ
gujaf-209	447	12	changes	change	NOUN
gujaf-209	447	13	in	in	ADP
gujaf-209	447	14	the	the	DET
gujaf-209	447	15	size	size	NOUN
gujaf-209	447	16	distribution	distribution	NOUN
gujaf-209	447	17	of	of	ADP
gujaf-209	447	18	banks	bank	NOUN
gujaf-209	447	19	.	.	PUNCT
gujaf-209	448	1	frb	frb	PROPN
gujaf-209	448	2	richmond	richmond	PROPN
gujaf-209	448	3	economic	economic	ADJ
gujaf-209	448	4	quarterly	quarterly	NOUN
gujaf-209	448	5	,	,	PUNCT
gujaf-209	448	6	100(1	100(1	NUM
gujaf-209	448	7	)	)	PUNCT
gujaf-209	448	8	,	,	PUNCT
gujaf-209	448	9	23	23	NUM
gujaf-209	448	10	-	-	SYM
gujaf-209	448	11	50	50	NUM
gujaf-209	448	12	.	.	PUNCT
gujaf-209	449	1	https://www.communitybanking.org/~/media/files/communitybanking/201	https://www.communitybanking.org/~/media/files/communitybanking/201	NOUN
gujaf-209	449	2	5	5	NUM
gujaf-209	449	3	/	/	SYM
gujaf-209	449	4	session3_paper2_prescott.pdf	session3_paper2_prescott.pdf	PROPN
gujaf-209	449	5	http://www.seu.ac.lk/jom/	http://www.seu.ac.lk/jom/	NOUN
gujaf-209	449	6	https://doi.org/10.36948/ijfmr.2023.v05i01.1406	https://doi.org/10.36948/ijfmr.2023.v05i01.1406	ADJ
gujaf-209	449	7	https://doi.org/10.1016/j.intfin.2021.101364	https://doi.org/10.1016/j.intfin.2021.101364	PROPN
gujaf-209	449	8	https://doi.org/10.3390/jrfm14120588	https://doi.org/10.3390/jrfm14120588	NOUN
gujaf-209	449	9	https://doi.org/10.1016/j.irfa.2022.102198	https://doi.org/10.1016/j.irfa.2022.102198	ADJ
gujaf-209	449	10	https://doi.org/10.1108/jfrc-06-2021-0048	https://doi.org/10.1108/jfrc-06-2021-0048	NOUN
gujaf-209	449	11	gusau	gusau	ADJ
gujaf-209	449	12	journal	journal	NOUN
gujaf-209	449	13	of	of	ADP
gujaf-209	449	14	accounting	accounting	NOUN
gujaf-209	449	15	and	and	CCONJ
gujaf-209	449	16	finance	finance	NOUN
gujaf-209	449	17	,	,	PUNCT
gujaf-209	449	18	vol	vol	NOUN
gujaf-209	449	19	.	.	PROPN
gujaf-209	449	20	4	4	NUM
gujaf-209	449	21	,	,	PUNCT
gujaf-209	449	22	issue	issue	NOUN
gujaf-209	449	23	1	1	NUM
gujaf-209	449	24	,	,	PUNCT
gujaf-209	449	25	april	april	PROPN
gujaf-209	449	26	,	,	PUNCT
gujaf-209	449	27	2023	2023	NUM
gujaf-209	449	28	117	117	NUM
gujaf-209	449	29	memon	memon	NOUN
gujaf-209	449	30	,	,	PUNCT
gujaf-209	449	31	m.	m.	NOUN
gujaf-209	449	32	a.	a.	PROPN
gujaf-209	449	33	,	,	PUNCT
gujaf-209	449	34	cheah	cheah	PROPN
gujaf-209	449	35	,	,	PUNCT
gujaf-209	449	36	j.	j.	PROPN
gujaf-209	449	37	h.	h.	PROPN
gujaf-209	449	38	,	,	PUNCT
gujaf-209	449	39	ramayah	ramayah	NOUN
gujaf-209	449	40	,	,	PUNCT
gujaf-209	449	41	t.	t.	PROPN
gujaf-209	449	42	,	,	PUNCT
gujaf-209	449	43	ting	ting	PROPN
gujaf-209	449	44	,	,	PUNCT
gujaf-209	449	45	h.	h.	PROPN
gujaf-209	449	46	,	,	PUNCT
gujaf-209	449	47	chuah	chuah	PROPN
gujaf-209	449	48	,	,	PUNCT
gujaf-209	449	49	f.	f.	PROPN
gujaf-209	449	50	,	,	PUNCT
gujaf-209	449	51	&	&	CCONJ
gujaf-209	449	52	cham	cham	PROPN
gujaf-209	449	53	,	,	PUNCT
gujaf-209	449	54	t.	t.	PROPN
gujaf-209	449	55	h.	h.	PROPN
gujaf-209	449	56	(	(	PUNCT
gujaf-209	449	57	2019	2019	NUM
gujaf-209	449	58	)	)	PUNCT
gujaf-209	449	59	.	.	PUNCT
gujaf-209	450	1	moderation	moderation	NOUN
gujaf-209	450	2	analysis	analysis	NOUN
gujaf-209	450	3	:	:	PUNCT
gujaf-209	450	4	issues	issue	NOUN
gujaf-209	450	5	and	and	CCONJ
gujaf-209	450	6	guidelines	guideline	NOUN
gujaf-209	450	7	.	.	PUNCT
gujaf-209	451	1	journal	journal	NOUN
gujaf-209	451	2	of	of	ADP
gujaf-209	451	3	applied	apply	VERB
gujaf-209	451	4	structural	structural	ADJ
gujaf-209	451	5	equation	equation	NOUN
gujaf-209	451	6	modeling	modeling	NOUN
gujaf-209	451	7	,	,	PUNCT
gujaf-209	451	8	3(1	3(1	NUM
gujaf-209	451	9	)	)	PUNCT
gujaf-209	451	10	,	,	PUNCT
gujaf-209	451	11	1	1	NUM
gujaf-209	451	12	-	-	SYM
gujaf-209	451	13	11	11	NUM
gujaf-209	451	14	.	.	PUNCT
gujaf-209	452	1	file:///c:/users	file:///c:/user	NOUN
gujaf-209	452	2	/	/	SYM
gujaf-209	452	3	hp	hp	NOUN
gujaf-209	452	4	/	/	SYM
gujaf-209	452	5	documents	document	NOUN
gujaf-209	452	6	/	/	SYM
gujaf-209	452	7	usman's%20phd%20thesis	usman's%20phd%20thesis	NOUN
gujaf-209	452	8	/	/	SYM
gujaf-209	452	9	reason%2	reason%2	PROPN
gujaf-209	452	10	0for%20moderation%201.pdf	0for%20moderation%201.pdf	PROPN
gujaf-209	452	11	mia	mia	PROPN
gujaf-209	452	12	,	,	PUNCT
gujaf-209	452	13	m.	m.	PROPN
gujaf-209	452	14	r.	r.	PROPN
gujaf-209	452	15	(	(	PUNCT
gujaf-209	452	16	2022	2022	NUM
gujaf-209	452	17	)	)	PUNCT
gujaf-209	452	18	.	.	PUNCT
gujaf-209	453	1	market	market	NOUN
gujaf-209	453	2	competition	competition	NOUN
gujaf-209	453	3	,	,	PUNCT
gujaf-209	453	4	capital	capital	NOUN
gujaf-209	453	5	regulation	regulation	NOUN
gujaf-209	453	6	and	and	CCONJ
gujaf-209	453	7	cost	cost	NOUN
gujaf-209	453	8	of	of	ADP
gujaf-209	453	9	financial	financial	ADJ
gujaf-209	453	10	intermediation	intermediation	NOUN
gujaf-209	453	11	:	:	PUNCT
gujaf-209	453	12	an	an	DET
gujaf-209	453	13	empirical	empirical	ADJ
gujaf-209	453	14	study	study	NOUN
gujaf-209	453	15	on	on	ADP
gujaf-209	453	16	the	the	DET
gujaf-209	453	17	banking	banking	NOUN
gujaf-209	453	18	sector	sector	NOUN
gujaf-209	453	19	of	of	ADP
gujaf-209	453	20	bangladesh	bangladesh	PROPN
gujaf-209	453	21	.	.	PUNCT
gujaf-209	454	1	asian	asian	ADJ
gujaf-209	454	2	journal	journal	PROPN
gujaf-209	454	3	of	of	ADP
gujaf-209	454	4	economics	economic	NOUN
gujaf-209	454	5	and	and	CCONJ
gujaf-209	454	6	banking	banking	NOUN
gujaf-209	454	7	,	,	PUNCT
gujaf-209	454	8	(	(	PUNCT
gujaf-209	454	9	ahead	ahead	ADV
gujaf-209	454	10	-	-	PUNCT
gujaf-209	454	11	ofprint	ofprint	NOUN
gujaf-209	454	12	)	)	PUNCT
gujaf-209	454	13	.	.	PUNCT
gujaf-209	455	1	https://doi.org/10.1108/ajeb-03-2022-0028	https://doi.org/10.1108/ajeb-03-2022-0028	PROPN
gujaf-209	455	2	miah	miah	PROPN
gujaf-209	455	3	,	,	PUNCT
gujaf-209	455	4	m.	m.	PROPN
gujaf-209	455	5	d.	d.	PROPN
gujaf-209	455	6	,	,	PUNCT
gujaf-209	455	7	uddin	uddin	PROPN
gujaf-209	455	8	,	,	PUNCT
gujaf-209	455	9	h.	h.	PROPN
gujaf-209	455	10	,	,	PUNCT
gujaf-209	455	11	&	&	CCONJ
gujaf-209	455	12	ahmed	ahmed	PROPN
gujaf-209	455	13	,	,	PUNCT
gujaf-209	455	14	n.	n.	PROPN
gujaf-209	455	15	n.	n.	PROPN
gujaf-209	455	16	(	(	PUNCT
gujaf-209	455	17	2019	2019	NUM
gujaf-209	455	18	)	)	PUNCT
gujaf-209	455	19	.	.	PUNCT
gujaf-209	456	1	determinants	determinant	NOUN
gujaf-209	456	2	of	of	ADP
gujaf-209	456	3	efficiency	efficiency	NOUN
gujaf-209	456	4	and	and	CCONJ
gujaf-209	456	5	stability	stability	NOUN
gujaf-209	456	6	:	:	PUNCT
gujaf-209	456	7	evidence	evidence	NOUN
gujaf-209	456	8	from	from	ADP
gujaf-209	456	9	private	private	ADJ
gujaf-209	456	10	commercial	commercial	ADJ
gujaf-209	456	11	banks	bank	NOUN
gujaf-209	456	12	in	in	ADP
gujaf-209	456	13	bangladesh	bangladesh	PROPN
gujaf-209	456	14	.	.	PUNCT
gujaf-209	457	1	international	international	ADJ
gujaf-209	457	2	journal	journal	PROPN
gujaf-209	457	3	of	of	ADP
gujaf-209	457	4	accounting	accounting	NOUN
gujaf-209	457	5	and	and	CCONJ
gujaf-209	457	6	finance	finance	NOUN
gujaf-209	457	7	,	,	PUNCT
gujaf-209	457	8	9(2	9(2	NUM
gujaf-209	457	9	-	-	SYM
gujaf-209	457	10	4	4	NUM
gujaf-209	457	11	)	)	PUNCT
gujaf-209	457	12	,	,	PUNCT
gujaf-209	457	13	152169	152169	NUM
gujaf-209	457	14	.	.	PUNCT
gujaf-209	458	1	https://doi.org/10.1504/ijaf.2019.106755	https://doi.org/10.1504/ijaf.2019.106755	PROPN
gujaf-209	458	2	mizen	mizen	NOUN
gujaf-209	458	3	,	,	PUNCT
gujaf-209	458	4	p.	p.	NOUN
gujaf-209	458	5	(	(	PUNCT
gujaf-209	458	6	2008	2008	NUM
gujaf-209	458	7	)	)	PUNCT
gujaf-209	458	8	.	.	PUNCT
gujaf-209	459	1	the	the	DET
gujaf-209	459	2	credit	credit	NOUN
gujaf-209	459	3	crunch	crunch	NOUN
gujaf-209	459	4	of	of	ADP
gujaf-209	459	5	2007	2007	NUM
gujaf-209	459	6	-	-	SYM
gujaf-209	459	7	2008	2008	NUM
gujaf-209	459	8	:	:	PUNCT
gujaf-209	459	9	a	a	DET
gujaf-209	459	10	discussion	discussion	NOUN
gujaf-209	459	11	of	of	ADP
gujaf-209	459	12	the	the	DET
gujaf-209	459	13	background	background	NOUN
gujaf-209	459	14	,	,	PUNCT
gujaf-209	459	15	market	market	NOUN
gujaf-209	459	16	reactions	reaction	NOUN
gujaf-209	459	17	,	,	PUNCT
gujaf-209	459	18	and	and	CCONJ
gujaf-209	459	19	policy	policy	NOUN
gujaf-209	459	20	responses	response	NOUN
gujaf-209	459	21	.	.	PUNCT
gujaf-209	460	1	federal	federal	PROPN
gujaf-209	460	2	reserve	reserve	PROPN
gujaf-209	460	3	bank	bank	PROPN
gujaf-209	460	4	of	of	ADP
gujaf-209	460	5	st	st	PROPN
gujaf-209	460	6	.	.	PROPN
gujaf-209	460	7	louis	louis	PROPN
gujaf-209	460	8	review	review	PROPN
gujaf-209	460	9	,	,	PUNCT
gujaf-209	460	10	90(september	90(september	NUM
gujaf-209	460	11	/	/	SYM
gujaf-209	460	12	october	october	PROPN
gujaf-209	460	13	2008	2008	NUM
gujaf-209	460	14	)	)	PUNCT
gujaf-209	460	15	.	.	PUNCT
gujaf-209	461	1	https://webdocs.stern.nyu.edu/salomon/docs/crisis/frbstlouismizen.pdf	https://webdocs.stern.nyu.edu/salomon/docs/crisis/frbstlouismizen.pdf	NOUN
gujaf-209	461	2	mohammad	mohammad	PROPN
gujaf-209	461	3	,	,	PUNCT
gujaf-209	461	4	r.	r.	PROPN
gujaf-209	461	5	a.	a.	PROPN
gujaf-209	461	6	(	(	PUNCT
gujaf-209	461	7	2022	2022	NUM
gujaf-209	461	8	)	)	PUNCT
gujaf-209	461	9	.	.	PUNCT
gujaf-209	462	1	working	work	VERB
gujaf-209	462	2	capital	capital	NOUN
gujaf-209	462	3	financing	financing	NOUN
gujaf-209	462	4	policies	policy	NOUN
gujaf-209	462	5	and	and	CCONJ
gujaf-209	462	6	their	their	PRON
gujaf-209	462	7	reflection	reflection	NOUN
gujaf-209	462	8	on	on	ADP
gujaf-209	462	9	banking	banking	NOUN
gujaf-209	462	10	profitability	profitability	NOUN
gujaf-209	462	11	in	in	ADP
gujaf-209	462	12	commercial	commercial	ADJ
gujaf-209	462	13	banks	bank	NOUN
gujaf-209	462	14	listed	list	VERB
gujaf-209	462	15	in	in	ADP
gujaf-209	462	16	the	the	DET
gujaf-209	462	17	iraq	iraq	PROPN
gujaf-209	462	18	stock	stock	NOUN
gujaf-209	462	19	exchange	exchange	PROPN
gujaf-209	462	20	.	.	PUNCT
gujaf-209	463	1	world	world	NOUN
gujaf-209	463	2	economics	economic	NOUN
gujaf-209	463	3	and	and	CCONJ
gujaf-209	463	4	finance	finance	NOUN
gujaf-209	463	5	bulletin	bulletin	NOUN
gujaf-209	463	6	,	,	PUNCT
gujaf-209	463	7	6	6	NUM
gujaf-209	463	8	,	,	PUNCT
gujaf-209	463	9	65	65	NUM
gujaf-209	463	10	-	-	SYM
gujaf-209	463	11	76	76	NUM
gujaf-209	463	12	.	.	PUNCT
gujaf-209	463	13	retrieved	retrieve	VERB
gujaf-209	463	14	from	from	ADP
gujaf-209	463	15	https://scholarexpress.net/index.php/wefb/article/view/486	https://scholarexpress.net/index.php/wefb/article/view/486	NUM
gujaf-209	463	16	muriithi	muriithi	NOUN
gujaf-209	463	17	,	,	PUNCT
gujaf-209	463	18	p.	p.	PROPN
gujaf-209	463	19	k.	k.	PROPN
gujaf-209	463	20	,	,	PUNCT
gujaf-209	463	21	nasieku	nasieku	PROPN
gujaf-209	463	22	,	,	PUNCT
gujaf-209	463	23	t.	t.	PROPN
gujaf-209	463	24	,	,	PUNCT
gujaf-209	463	25	&	&	CCONJ
gujaf-209	463	26	memba	memba	PROPN
gujaf-209	463	27	,	,	PUNCT
gujaf-209	463	28	f.	f.	PROPN
gujaf-209	463	29	(	(	PUNCT
gujaf-209	463	30	2022	2022	NUM
gujaf-209	463	31	)	)	PUNCT
gujaf-209	463	32	.	.	PUNCT
gujaf-209	464	1	influence	influence	NOUN
gujaf-209	464	2	of	of	ADP
gujaf-209	464	3	credit	credit	NOUN
gujaf-209	464	4	management	management	NOUN
gujaf-209	464	5	on	on	ADP
gujaf-209	464	6	financial	financial	ADJ
gujaf-209	464	7	intermediation	intermediation	NOUN
gujaf-209	464	8	efficiency	efficiency	NOUN
gujaf-209	464	9	of	of	ADP
gujaf-209	464	10	deposit	deposit	NOUN
gujaf-209	464	11	taking	take	VERB
gujaf-209	464	12	saccos	sacco	NOUN
gujaf-209	464	13	’s	’s	NOUN
gujaf-209	464	14	in	in	ADP
gujaf-209	464	15	kenya	kenya	PROPN
gujaf-209	464	16	.	.	PUNCT
gujaf-209	465	1	journal	journal	PROPN
gujaf-209	465	2	of	of	ADP
gujaf-209	465	3	accounting	accounting	NOUN
gujaf-209	465	4	,	,	PUNCT
gujaf-209	465	5	5(1	5(1	NUM
gujaf-209	465	6	)	)	PUNCT
gujaf-209	465	7	,	,	PUNCT
gujaf-209	465	8	1	1	NUM
gujaf-209	465	9	-	-	SYM
gujaf-209	465	10	12	12	NUM
gujaf-209	465	11	.	.	PUNCT
gujaf-209	466	1	doi	doi	NOUN
gujaf-209	466	2	:	:	PUNCT
gujaf-209	466	3	https://doi.org/10.47941/jacc.794	https://doi.org/10.47941/jacc.794	X
gujaf-209	467	1	nugraha	nugraha	NOUN
gujaf-209	467	2	,	,	PUNCT
gujaf-209	467	3	n.	n.	NOUN
gujaf-209	467	4	m.	m.	NOUN
gujaf-209	467	5	,	,	PUNCT
gujaf-209	467	6	yahya	yahya	PROPN
gujaf-209	467	7	,	,	PUNCT
gujaf-209	467	8	a.	a.	NOUN
gujaf-209	467	9	,	,	PUNCT
gujaf-209	467	10	nariswari	nariswari	NOUN
gujaf-209	467	11	,	,	PUNCT
gujaf-209	467	12	t.	t.	PROPN
gujaf-209	467	13	n.	n.	PROPN
gujaf-209	467	14	,	,	PUNCT
gujaf-209	467	15	salsabila	salsabila	PROPN
gujaf-209	467	16	,	,	PUNCT
gujaf-209	467	17	f.	f.	PROPN
gujaf-209	467	18	,	,	PUNCT
gujaf-209	467	19	&	&	CCONJ
gujaf-209	467	20	octaviantika	octaviantika	PROPN
gujaf-209	467	21	,	,	PUNCT
gujaf-209	467	22	i.	i.	PROPN
gujaf-209	467	23	y.	y.	PROPN
gujaf-209	467	24	(	(	PUNCT
gujaf-209	467	25	2021	2021	NUM
gujaf-209	467	26	)	)	PUNCT
gujaf-209	467	27	.	.	PUNCT
gujaf-209	468	1	impact	impact	NOUN
gujaf-209	468	2	of	of	ADP
gujaf-209	468	3	non	non	ADJ
gujaf-209	468	4	-	-	ADJ
gujaf-209	468	5	performing	performing	ADJ
gujaf-209	468	6	loans	loan	NOUN
gujaf-209	468	7	,	,	PUNCT
gujaf-209	468	8	loan	loan	NOUN
gujaf-209	468	9	to	to	PART
gujaf-209	468	10	deposit	deposit	VERB
gujaf-209	468	11	ratio	ratio	NOUN
gujaf-209	468	12	and	and	CCONJ
gujaf-209	468	13	education	education	NOUN
gujaf-209	468	14	diverstiy	diverstiy	NOUN
gujaf-209	468	15	on	on	ADP
gujaf-209	468	16	firm	firm	ADJ
gujaf-209	468	17	performance	performance	NOUN
gujaf-209	468	18	of	of	ADP
gujaf-209	468	19	indonesia	indonesia	PROPN
gujaf-209	468	20	banking	banking	NOUN
gujaf-209	468	21	sectors	sector	NOUN
gujaf-209	468	22	.	.	PUNCT
gujaf-209	469	1	review	review	NOUN
gujaf-209	469	2	of	of	ADP
gujaf-209	469	3	international	international	ADJ
gujaf-209	469	4	geographical	geographical	ADJ
gujaf-209	469	5	education	education	NOUN
gujaf-209	469	6	online	online	NOUN
gujaf-209	469	7	,	,	PUNCT
gujaf-209	469	8	11(3	11(3	NUM
gujaf-209	469	9	)	)	PUNCT
gujaf-209	469	10	.	.	PUNCT
gujaf-209	470	1	10.48047	10.48047	NUM
gujaf-209	470	2	/	/	SYM
gujaf-209	470	3	rigeo.11.3.10	rigeo.11.3.10	VERB
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gujaf-209	470	5	,	,	PUNCT
gujaf-209	470	6	o.	o.	PROPN
gujaf-209	470	7	e.	e.	PROPN
gujaf-209	470	8	,	,	PUNCT
gujaf-209	470	9	bin	bin	PROPN
gujaf-209	470	10	omar	omar	PROPN
gujaf-209	470	11	,	,	PUNCT
gujaf-209	470	12	w.	w.	PROPN
gujaf-209	470	13	a.	a.	PROPN
gujaf-209	470	14	,	,	PUNCT
gujaf-209	470	15	&	&	CCONJ
gujaf-209	470	16	kamil	kamil	PROPN
gujaf-209	470	17	,	,	PUNCT
gujaf-209	470	18	s.	s.	PROPN
gujaf-209	470	19	(	(	PUNCT
gujaf-209	470	20	2017	2017	NUM
gujaf-209	470	21	)	)	PUNCT
gujaf-209	470	22	.	.	PUNCT
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gujaf-209	471	2	specific	specific	ADJ
gujaf-209	471	3	and	and	CCONJ
gujaf-209	471	4	macroeconomic	macroeconomic	ADJ
gujaf-209	471	5	determinants	determinant	NOUN
gujaf-209	471	6	of	of	ADP
gujaf-209	471	7	commercial	commercial	ADJ
gujaf-209	471	8	bank	bank	NOUN
gujaf-209	471	9	profitability	profitability	NOUN
gujaf-209	471	10	:	:	PUNCT
gujaf-209	471	11	empirical	empirical	ADJ
gujaf-209	471	12	evidence	evidence	NOUN
gujaf-209	471	13	from	from	ADP
gujaf-209	471	14	nigeria	nigeria	PROPN
gujaf-209	471	15	.	.	PUNCT
gujaf-209	472	1	international	international	ADJ
gujaf-209	472	2	journal	journal	PROPN
gujaf-209	472	3	of	of	ADP
gujaf-209	472	4	finance	finance	PROPN
gujaf-209	472	5	&	&	CCONJ
gujaf-209	472	6	banking	banking	NOUN
gujaf-209	472	7	studies	study	NOUN
gujaf-209	472	8	,	,	PUNCT
gujaf-209	472	9	6(2	6(2	NUM
gujaf-209	472	10	)	)	PUNCT
gujaf-209	472	11	,	,	PUNCT
gujaf-209	472	12	25	25	NUM
gujaf-209	472	13	-	-	SYM
gujaf-209	472	14	38	38	NUM
gujaf-209	472	15	.	.	PUNCT
gujaf-209	473	1	doi:10.20525	doi:10.20525	PROPN
gujaf-209	473	2	/	/	SYM
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gujaf-209	473	5	,	,	PUNCT
gujaf-209	473	6	r.	r.	PROPN
gujaf-209	473	7	n.	n.	PROPN
gujaf-209	473	8	v.	v.	PROPN
gujaf-209	473	9	(	(	PUNCT
gujaf-209	473	10	2020	2020	NUM
gujaf-209	473	11	)	)	PUNCT
gujaf-209	473	12	.	.	PUNCT
gujaf-209	474	1	the	the	DET
gujaf-209	474	2	impact	impact	NOUN
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gujaf-209	474	5	-	-	PUNCT
gujaf-209	474	6	specific	specific	ADJ
gujaf-209	474	7	determinants	determinant	NOUN
gujaf-209	474	8	on	on	ADP
gujaf-209	474	9	the	the	DET
gujaf-209	474	10	capital	capital	NOUN
gujaf-209	474	11	structure	structure	NOUN
gujaf-209	474	12	of	of	ADP
gujaf-209	474	13	dutch	dutch	ADJ
gujaf-209	474	14	smes	sme	NOUN
gujaf-209	474	15	.	.	PUNCT
gujaf-209	475	1	unpublished	unpublished	ADJ
gujaf-209	475	2	master	master	NOUN
gujaf-209	475	3	thesis	thesis	NOUN
gujaf-209	475	4	,	,	PUNCT
gujaf-209	475	5	department	department	NOUN
gujaf-209	475	6	of	of	ADP
gujaf-209	475	7	finance	finance	NOUN
gujaf-209	475	8	and	and	CCONJ
gujaf-209	475	9	accounting	accounting	NOUN
gujaf-209	475	10	,	,	PUNCT
gujaf-209	475	11	https://doi.org/10.1108/ajeb-03-2022-0028	https://doi.org/10.1108/ajeb-03-2022-0028	NOUN
gujaf-209	475	12	https://doi.org/10.1504/ijaf.2019.106755	https://doi.org/10.1504/ijaf.2019.106755	PROPN
gujaf-209	475	13	http://dx.doi.org/10.20525/ijfbs.v6i1.627	http://dx.doi.org/10.20525/ijfbs.v6i1.627	PROPN
gujaf-209	475	14	gusau	gusau	ADJ
gujaf-209	475	15	journal	journal	PROPN
gujaf-209	475	16	of	of	ADP
gujaf-209	475	17	accounting	accounting	NOUN
gujaf-209	475	18	and	and	CCONJ
gujaf-209	475	19	finance	finance	NOUN
gujaf-209	475	20	,	,	PUNCT
gujaf-209	475	21	vol	vol	NOUN
gujaf-209	475	22	.	.	PROPN
gujaf-209	475	23	4	4	NUM
gujaf-209	475	24	,	,	PUNCT
gujaf-209	475	25	issue	issue	NOUN
gujaf-209	475	26	1	1	NUM
gujaf-209	475	27	,	,	PUNCT
gujaf-209	475	28	april	april	PROPN
gujaf-209	475	29	,	,	PUNCT
gujaf-209	475	30	2023	2023	NUM
gujaf-209	475	31	118	118	NUM
gujaf-209	475	32	university	university	PROPN
gujaf-209	475	33	of	of	ADP
gujaf-209	475	34	twente	twente	PROPN
gujaf-209	475	35	,	,	PUNCT
gujaf-209	475	36	enschede	enschede	PROPN
gujaf-209	475	37	,	,	PUNCT
gujaf-209	475	38	netherlands	netherlands	PROPN
gujaf-209	475	39	.	.	PUNCT
gujaf-209	476	1	http://essay.utwente.nl/8251	http://essay.utwente.nl/8251	PROPN
gujaf-209	476	2	0/1	0/1	PROPN
gujaf-209	476	3	/	/	SYM
gujaf-209	476	4	vanoldeniel_ma_bms.pdf	vanoldeniel_ma_bms.pdf	NOUN
gujaf-209	476	5	onodi	onodi	ADJ
gujaf-209	476	6	,	,	PUNCT
gujaf-209	476	7	b.	b.	PROPN
gujaf-209	476	8	e.	e.	PROPN
gujaf-209	476	9	,	,	PUNCT
gujaf-209	476	10	&	&	CCONJ
gujaf-209	476	11	onuche	onuche	PROPN
gujaf-209	476	12	,	,	PUNCT
gujaf-209	476	13	s.	s.	PROPN
gujaf-209	476	14	j.	j.	PROPN
gujaf-209	476	15	e.	e.	PROPN
gujaf-209	476	16	(	(	PUNCT
gujaf-209	476	17	2021	2021	NUM
gujaf-209	476	18	)	)	PUNCT
gujaf-209	476	19	.	.	PUNCT
gujaf-209	477	1	banking	banking	NOUN
gujaf-209	477	2	reforms	reform	NOUN
gujaf-209	477	3	and	and	CCONJ
gujaf-209	477	4	operational	operational	ADJ
gujaf-209	477	5	performance	performance	NOUN
gujaf-209	477	6	of	of	ADP
gujaf-209	477	7	commercial	commercial	ADJ
gujaf-209	477	8	banks	bank	NOUN
gujaf-209	477	9	in	in	ADP
gujaf-209	477	10	nigeria	nigeria	PROPN
gujaf-209	477	11	.	.	PUNCT
gujaf-209	478	1	international	international	ADJ
gujaf-209	478	2	journal	journal	PROPN
gujaf-209	478	3	of	of	ADP
gujaf-209	478	4	economics	economic	NOUN
gujaf-209	478	5	,	,	PUNCT
gujaf-209	478	6	business	business	NOUN
gujaf-209	478	7	and	and	CCONJ
gujaf-209	478	8	management	management	NOUN
gujaf-209	478	9	research	research	NOUN
gujaf-209	478	10	,	,	PUNCT
gujaf-209	478	11	5(7	5(7	NUM
gujaf-209	478	12	)	)	PUNCT
gujaf-209	478	13	,	,	PUNCT
gujaf-209	478	14	50	50	NUM
gujaf-209	478	15	-	-	SYM
gujaf-209	478	16	66	66	NUM
gujaf-209	478	17	.	.	PUNCT
gujaf-209	479	1	https://www.ijebmr.com/uploads/pdf/archivepdf/2021/ijebmr_782.pdf	https://www.ijebmr.com/uploads/pdf/archivepdf/2021/ijebmr_782.pdf	VERB
gujaf-209	479	2	otiwu	otiwu	ADJ
gujaf-209	479	3	,	,	PUNCT
gujaf-209	479	4	c.	c.	PROPN
gujaf-209	479	5	k.	k.	PROPN
gujaf-209	479	6	(	(	PUNCT
gujaf-209	479	7	2022	2022	NUM
gujaf-209	479	8	)	)	PUNCT
gujaf-209	479	9	.	.	PUNCT
gujaf-209	480	1	deregulation	deregulation	NOUN
gujaf-209	480	2	of	of	ADP
gujaf-209	480	3	interest	interest	NOUN
gujaf-209	480	4	rate	rate	NOUN
gujaf-209	480	5	in	in	ADP
gujaf-209	480	6	nigeria	nigeria	PROPN
gujaf-209	480	7	and	and	CCONJ
gujaf-209	480	8	deposit	deposit	VERB
gujaf-209	480	9	money	money	NOUN
gujaf-209	480	10	bank	bank	NOUN
gujaf-209	480	11	’s	’s	PART
gujaf-209	480	12	performance	performance	NOUN
gujaf-209	480	13	(	(	PUNCT
gujaf-209	480	14	1996–2018	1996–2018	NUM
gujaf-209	480	15	)	)	PUNCT
gujaf-209	480	16	.	.	PUNCT
gujaf-209	481	1	asian	asian	ADJ
gujaf-209	481	2	journal	journal	PROPN
gujaf-209	481	3	of	of	ADP
gujaf-209	481	4	economics	economic	NOUN
gujaf-209	481	5	,	,	PUNCT
gujaf-209	481	6	business	business	NOUN
gujaf-209	481	7	and	and	CCONJ
gujaf-209	481	8	accounting	accounting	NOUN
gujaf-209	481	9	,	,	PUNCT
gujaf-209	481	10	12	12	NUM
gujaf-209	481	11	-	-	SYM
gujaf-209	481	12	22	22	NUM
gujaf-209	481	13	.	.	PUNCT
gujaf-209	482	1	doi	doi	NOUN
gujaf-209	482	2	:	:	PUNCT
gujaf-209	482	3	10.9734	10.9734	NUM
gujaf-209	482	4	/	/	SYM
gujaf-209	482	5	ajeba/2022	ajeba/2022	NOUN
gujaf-209	482	6	/	/	SYM
gujaf-209	482	7	v22i430553	v22i430553	NOUN
gujaf-209	482	8	parvin	parvin	PROPN
gujaf-209	482	9	,	,	PUNCT
gujaf-209	482	10	s.	s.	PROPN
gujaf-209	482	11	,	,	PUNCT
gujaf-209	482	12	chowdhury	chowdhury	PROPN
gujaf-209	482	13	,	,	PUNCT
gujaf-209	482	14	a.	a.	PROPN
gujaf-209	482	15	n.	n.	PROPN
gujaf-209	482	16	m.	m.	PROPN
gujaf-209	482	17	m.	m.	PROPN
gujaf-209	482	18	h.	h.	PROPN
gujaf-209	482	19	,	,	PUNCT
gujaf-209	482	20	siddiqua	siddiqua	NOUN
gujaf-209	482	21	,	,	PUNCT
gujaf-209	482	22	a.	a.	NOUN
gujaf-209	482	23	,	,	PUNCT
gujaf-209	482	24	&	&	CCONJ
gujaf-209	482	25	ferdous	ferdous	ADJ
gujaf-209	482	26	,	,	PUNCT
gujaf-209	482	27	j.	j.	PROPN
gujaf-209	482	28	(	(	PUNCT
gujaf-209	482	29	2019	2019	NUM
gujaf-209	482	30	)	)	PUNCT
gujaf-209	482	31	.	.	PUNCT
gujaf-209	483	1	effect	effect	NOUN
gujaf-209	483	2	of	of	ADP
gujaf-209	483	3	liquidity	liquidity	NOUN
gujaf-209	483	4	and	and	CCONJ
gujaf-209	483	5	bank	bank	NOUN
gujaf-209	483	6	size	size	NOUN
gujaf-209	483	7	on	on	ADP
gujaf-209	483	8	the	the	DET
gujaf-209	483	9	profitability	profitability	NOUN
gujaf-209	483	10	of	of	ADP
gujaf-209	483	11	commercial	commercial	ADJ
gujaf-209	483	12	banks	bank	NOUN
gujaf-209	483	13	in	in	ADP
gujaf-209	483	14	bangladesh	bangladesh	NOUN
gujaf-209	483	15	.	.	PUNCT
gujaf-209	484	1	asian	asian	ADJ
gujaf-209	484	2	business	business	PROPN
gujaf-209	484	3	review	review	PROPN
gujaf-209	484	4	,	,	PUNCT
gujaf-209	484	5	9(1	9(1	NUM
gujaf-209	484	6	)	)	PUNCT
gujaf-209	484	7	,	,	PUNCT
gujaf-209	484	8	7	7	NUM
gujaf-209	484	9	-	-	SYM
gujaf-209	484	10	10	10	NUM
gujaf-209	484	11	.	.	PUNCT
gujaf-209	485	1	retrieved	retrieve	VERB
gujaf-209	485	2	june	june	PROPN
gujaf-209	485	3	16th	16th	NOUN
gujaf-209	485	4	,	,	PUNCT
gujaf-209	485	5	2019	2019	NUM
gujaf-209	485	6	,	,	PUNCT
gujaf-209	485	7	from	from	ADP
gujaf-209	485	8	https://	https://	PROPN
gujaf-209	485	9	abc.us.org/ojs/index.php/abr/article/view/219	abc.us.org/ojs/index.php/abr/article/view/219	PROPN
gujaf-209	485	10	pervez	pervez	PROPN
gujaf-209	485	11	,	,	PUNCT
gujaf-209	485	12	g.	g.	PROPN
gujaf-209	485	13	,	,	PUNCT
gujaf-209	485	14	kjell	kjell	PROPN
gujaf-209	485	15	,	,	PUNCT
gujaf-209	485	16	g.	g.	PROPN
gujaf-209	485	17	&	&	CCONJ
gujaf-209	485	18	roger	roger	PROPN
gujaf-209	485	19	,	,	PUNCT
gujaf-209	485	20	s.	s.	PROPN
gujaf-209	485	21	(	(	PUNCT
gujaf-209	485	22	2020	2020	NUM
gujaf-209	485	23	)	)	PUNCT
gujaf-209	485	24	.	.	PUNCT
gujaf-209	486	1	research	research	NOUN
gujaf-209	486	2	methods	method	NOUN
gujaf-209	486	3	in	in	ADP
gujaf-209	486	4	business	business	NOUN
gujaf-209	486	5	studies	study	NOUN
gujaf-209	486	6	,	,	PUNCT
gujaf-209	486	7	5th	5th	ADJ
gujaf-209	486	8	ed	ed	NOUN
gujaf-209	486	9	.	.	PUNCT
gujaf-209	487	1	cambridge	cambridge	PROPN
gujaf-209	487	2	university	university	PROPN
gujaf-209	487	3	press	press	NOUN
gujaf-209	487	4	phan	phan	PROPN
gujaf-209	487	5	,	,	PUNCT
gujaf-209	487	6	d.	d.	PROPN
gujaf-209	487	7	h.	h.	PROPN
gujaf-209	487	8	b.	b.	PROPN
gujaf-209	487	9	,	,	PUNCT
gujaf-209	487	10	narayan	narayan	PROPN
gujaf-209	487	11	,	,	PUNCT
gujaf-209	487	12	p.	p.	PROPN
gujaf-209	487	13	k.	k.	PROPN
gujaf-209	487	14	,	,	PUNCT
gujaf-209	487	15	rahman	rahman	PROPN
gujaf-209	487	16	,	,	PUNCT
gujaf-209	487	17	r.	r.	PROPN
gujaf-209	487	18	e.	e.	PROPN
gujaf-209	487	19	,	,	PUNCT
gujaf-209	487	20	&	&	CCONJ
gujaf-209	487	21	hutabarat	hutabarat	PROPN
gujaf-209	487	22	,	,	PUNCT
gujaf-209	487	23	a.	a.	PROPN
gujaf-209	487	24	r.	r.	PROPN
gujaf-209	487	25	(	(	PUNCT
gujaf-209	487	26	2020	2020	NUM
gujaf-209	487	27	)	)	PUNCT
gujaf-209	487	28	.	.	PUNCT
gujaf-209	488	1	do	do	AUX
gujaf-209	488	2	financial	financial	ADJ
gujaf-209	488	3	technology	technology	NOUN
gujaf-209	488	4	firms	firm	NOUN
gujaf-209	488	5	influence	influence	VERB
gujaf-209	488	6	bank	bank	NOUN
gujaf-209	488	7	performance	performance	NOUN
gujaf-209	488	8	?	?	PUNCT
gujaf-209	488	9	.	.	PUNCT
gujaf-209	489	1	pacific	pacific	ADJ
gujaf-209	489	2	-	-	PUNCT
gujaf-209	489	3	basin	basin	NOUN
gujaf-209	489	4	finance	finance	NOUN
gujaf-209	489	5	journal	journal	NOUN
gujaf-209	489	6	,	,	PUNCT
gujaf-209	489	7	62	62	NUM
gujaf-209	489	8	,	,	PUNCT
gujaf-209	489	9	101210	101210	NUM
gujaf-209	489	10	.	.	PUNCT
gujaf-209	490	1	http://publicationbi.org/repec/idn/wpaper/wp192018.pdf	http://publicationbi.org/repec/idn/wpaper/wp192018.pdf	PROPN
gujaf-209	490	2	rahman	rahman	PROPN
gujaf-209	490	3	,	,	PUNCT
gujaf-209	490	4	m.	m.	NOUN
gujaf-209	490	5	m.	m.	NOUN
gujaf-209	490	6	,	,	PUNCT
gujaf-209	490	7	zheng	zheng	PROPN
gujaf-209	490	8	,	,	PUNCT
gujaf-209	490	9	c.	c.	PROPN
gujaf-209	490	10	,	,	PUNCT
gujaf-209	490	11	ashraf	ashraf	PROPN
gujaf-209	490	12	,	,	PUNCT
gujaf-209	490	13	b.	b.	PROPN
gujaf-209	490	14	n.	n.	PROPN
gujaf-209	490	15	,	,	PUNCT
gujaf-209	490	16	&	&	CCONJ
gujaf-209	490	17	rahman	rahman	PROPN
gujaf-209	490	18	,	,	PUNCT
gujaf-209	490	19	m.	m.	NOUN
gujaf-209	490	20	m.	m.	NOUN
gujaf-209	490	21	(	(	PUNCT
gujaf-209	490	22	2018	2018	NUM
gujaf-209	490	23	)	)	PUNCT
gujaf-209	490	24	.	.	PUNCT
gujaf-209	491	1	capital	capital	NOUN
gujaf-209	491	2	requirements	requirement	NOUN
gujaf-209	491	3	,	,	PUNCT
gujaf-209	491	4	the	the	DET
gujaf-209	491	5	cost	cost	NOUN
gujaf-209	491	6	of	of	ADP
gujaf-209	491	7	financial	financial	ADJ
gujaf-209	491	8	intermediation	intermediation	NOUN
gujaf-209	491	9	and	and	CCONJ
gujaf-209	491	10	bank	bank	NOUN
gujaf-209	491	11	risk	risk	NOUN
gujaf-209	491	12	-	-	PUNCT
gujaf-209	491	13	taking	taking	NOUN
gujaf-209	491	14	:	:	PUNCT
gujaf-209	491	15	empirical	empirical	ADJ
gujaf-209	491	16	evidence	evidence	NOUN
gujaf-209	491	17	from	from	ADP
gujaf-209	491	18	bangladesh	bangladesh	PROPN
gujaf-209	491	19	.	.	PUNCT
gujaf-209	492	1	research	research	NOUN
gujaf-209	492	2	in	in	ADP
gujaf-209	492	3	international	international	ADJ
gujaf-209	492	4	business	business	NOUN
gujaf-209	492	5	and	and	CCONJ
gujaf-209	492	6	finance	finance	NOUN
gujaf-209	492	7	,	,	PUNCT
gujaf-209	492	8	44(1	44(1	PROPN
gujaf-209	492	9	)	)	PUNCT
gujaf-209	492	10	,	,	PUNCT
gujaf-209	492	11	488	488	NUM
gujaf-209	492	12	-	-	SYM
gujaf-209	492	13	503	503	NUM
gujaf-209	492	14	.	.	PUNCT
gujaf-209	493	1	https://doi.org/10.1016/j.ribaf.2017.07.119	https://doi.org/10.1016/j.ribaf.2017.07.119	PROPN
gujaf-209	493	2	rahman	rahman	PROPN
gujaf-209	493	3	,	,	PUNCT
gujaf-209	493	4	h.	h.	PROPN
gujaf-209	493	5	,	,	PUNCT
gujaf-209	493	6	yousaf	yousaf	PROPN
gujaf-209	493	7	,	,	PUNCT
gujaf-209	493	8	m.	m.	PROPN
gujaf-209	493	9	w.	w.	PROPN
gujaf-209	493	10	&	&	CCONJ
gujaf-209	493	11	tabassum	tabassum	PROPN
gujaf-209	493	12	,	,	PUNCT
gujaf-209	493	13	n.	n.	NOUN
gujaf-209	493	14	(	(	PUNCT
gujaf-209	493	15	2020	2020	NUM
gujaf-209	493	16	)	)	PUNCT
gujaf-209	493	17	.	.	PUNCT
gujaf-209	494	1	bank	bank	NOUN
gujaf-209	494	2	-	-	PUNCT
gujaf-209	494	3	specific	specific	ADJ
gujaf-209	494	4	and	and	CCONJ
gujaf-209	494	5	macroeconomic	macroeconomic	ADJ
gujaf-209	494	6	determinants	determinant	NOUN
gujaf-209	494	7	of	of	ADP
gujaf-209	494	8	profitability	profitability	NOUN
gujaf-209	494	9	:	:	PUNCT
gujaf-209	494	10	a	a	DET
gujaf-209	494	11	revisit	revisit	NOUN
gujaf-209	494	12	of	of	ADP
gujaf-209	494	13	pakistani	pakistani	ADJ
gujaf-209	494	14	banking	banking	NOUN
gujaf-209	494	15	sector	sector	NOUN
gujaf-209	494	16	under	under	ADP
gujaf-209	494	17	dynamic	dynamic	ADJ
gujaf-209	494	18	panel	panel	NOUN
gujaf-209	494	19	data	datum	NOUN
gujaf-209	494	20	approach	approach	NOUN
gujaf-209	494	21	.	.	PUNCT
gujaf-209	495	1	international	international	ADJ
gujaf-209	495	2	journal	journal	PROPN
gujaf-209	495	3	of	of	ADP
gujaf-209	495	4	financial	financial	ADJ
gujaf-209	495	5	studies	study	NOUN
gujaf-209	495	6	,	,	PUNCT
gujaf-209	495	7	8(3	8(3	NUM
gujaf-209	495	8	)	)	PUNCT
gujaf-209	495	9	,	,	PUNCT
gujaf-209	495	10	42	42	NUM
gujaf-209	495	11	.	.	PUNCT
gujaf-209	496	1	http://dx.doi.org/10.3390/ijfs8030042	http://dx.doi.org/10.3390/ijfs8030042	PROPN
gujaf-209	496	2	ridwan	ridwan	PROPN
gujaf-209	496	3	,	,	PUNCT
gujaf-209	496	4	m.	m.	NOUN
gujaf-209	496	5	(	(	PUNCT
gujaf-209	496	6	2022	2022	NUM
gujaf-209	496	7	)	)	PUNCT
gujaf-209	496	8	.	.	PUNCT
gujaf-209	497	1	determinants	determinant	NOUN
gujaf-209	497	2	of	of	ADP
gujaf-209	497	3	inflation	inflation	NOUN
gujaf-209	497	4	:	:	PUNCT
gujaf-209	497	5	monetary	monetary	ADJ
gujaf-209	497	6	and	and	CCONJ
gujaf-209	497	7	macroeconomic	macroeconomic	ADJ
gujaf-209	497	8	perspectives	perspective	NOUN
gujaf-209	497	9	.	.	PUNCT
gujaf-209	498	1	kinerja	kinerja	NOUN
gujaf-209	498	2	:	:	PUNCT
gujaf-209	498	3	jurnal	jurnal	ADJ
gujaf-209	498	4	manajemen	manajeman	NOUN
gujaf-209	498	5	organisasi	organisasi	PROPN
gujaf-209	498	6	dan	dan	PROPN
gujaf-209	498	7	industri	industri	PROPN
gujaf-209	498	8	,	,	PUNCT
gujaf-209	498	9	1(1	1(1	NUM
gujaf-209	498	10	)	)	PUNCT
gujaf-209	498	11	,	,	PUNCT
gujaf-209	498	12	1	1	NUM
gujaf-209	498	13	-	-	SYM
gujaf-209	498	14	10	10	NUM
gujaf-209	498	15	.	.	PUNCT
gujaf-209	499	1	http://jurnalpustek.org/index.php/kjm	http://jurnalpustek.org/index.php/kjm	NUM
gujaf-209	499	2	b	b	NOUN
gujaf-209	499	3	/	/	SYM
gujaf-209	499	4	article	article	NOUN
gujaf-209	499	5	/	/	SYM
gujaf-209	499	6	view/2	view/2	NOUN
gujaf-209	499	7	ringle	ringle	NOUN
gujaf-209	499	8	,	,	PUNCT
gujaf-209	499	9	c.	c.	PROPN
gujaf-209	499	10	m.	m.	NOUN
gujaf-209	499	11	,	,	PUNCT
gujaf-209	499	12	wende	wende	PROPN
gujaf-209	499	13	,	,	PUNCT
gujaf-209	499	14	s.	s.	PROPN
gujaf-209	499	15	&	&	CCONJ
gujaf-209	499	16	becker	becker	PROPN
gujaf-209	499	17	,	,	PUNCT
gujaf-209	499	18	j.	j.	PROPN
gujaf-209	499	19	m.	m.	PROPN
gujaf-209	499	20	(	(	PUNCT
gujaf-209	499	21	2015	2015	NUM
gujaf-209	499	22	)	)	PUNCT
gujaf-209	499	23	.	.	PUNCT
gujaf-209	500	1	smartpls	smartpls	PROPN
gujaf-209	500	2	3	3	NUM
gujaf-209	500	3	.	.	PUNCT
gujaf-209	500	4	bönningstedt	bönningstedt	NOUN
gujaf-209	500	5	:	:	PUNCT
gujaf-209	500	6	smartpls	smartpls	PROPN
gujaf-209	500	7	.	.	PUNCT
gujaf-209	501	1	retrieved	retrieve	VERB
gujaf-209	501	2	october	october	PROPN
gujaf-209	501	3	18th	18th	NOUN
gujaf-209	501	4	,	,	PUNCT
gujaf-209	501	5	2018	2018	NUM
gujaf-209	501	6	from	from	ADP
gujaf-209	501	7	http://www.smartpls.com	http://www.smartpls.com	PROPN
gujaf-209	501	8	saleh	saleh	PROPN
gujaf-209	501	9	,	,	PUNCT
gujaf-209	501	10	d.	d.	PROPN
gujaf-209	501	11	s.	s.	PROPN
gujaf-209	501	12	,	,	PUNCT
gujaf-209	501	13	&	&	CCONJ
gujaf-209	501	14	winarso	winarso	PROPN
gujaf-209	501	15	,	,	PUNCT
gujaf-209	501	16	e.	e.	PROPN
gujaf-209	501	17	(	(	PUNCT
gujaf-209	501	18	2021	2021	NUM
gujaf-209	501	19	)	)	PUNCT
gujaf-209	501	20	.	.	PUNCT
gujaf-209	502	1	analysis	analysis	NOUN
gujaf-209	502	2	of	of	ADP
gujaf-209	502	3	non	non	ADJ
gujaf-209	502	4	-	-	ADJ
gujaf-209	502	5	performing	performing	ADJ
gujaf-209	502	6	loans	loan	NOUN
gujaf-209	502	7	(	(	PUNCT
gujaf-209	502	8	npl	npl	NOUN
gujaf-209	502	9	)	)	PUNCT
gujaf-209	502	10	and	and	CCONJ
gujaf-209	502	11	loan	loan	NOUN
gujaf-209	502	12	to	to	PART
gujaf-209	502	13	deposit	deposit	NOUN
gujaf-209	502	14	ratio	ratio	NOUN
gujaf-209	502	15	(	(	PUNCT
gujaf-209	502	16	ldr	ldr	PROPN
gujaf-209	502	17	)	)	PUNCT
gujaf-209	502	18	towards	towards	ADP
gujaf-209	502	19	profitability	profitability	NOUN
gujaf-209	502	20	.	.	PUNCT
gujaf-209	503	1	international	international	ADJ
gujaf-209	503	2	journal	journal	NOUN
gujaf-209	503	3	of	of	ADP
gujaf-209	503	4	multicultural	multicultural	ADJ
gujaf-209	503	5	and	and	CCONJ
gujaf-209	503	6	multireligious	multireligious	ADJ
gujaf-209	503	7	understanding	understanding	NOUN
gujaf-209	503	8	,	,	PUNCT
gujaf-209	503	9	8(1	8(1	NOUN
gujaf-209	503	10	)	)	PUNCT
gujaf-209	503	11	,	,	PUNCT
gujaf-209	503	12	423	423	NUM
gujaf-209	503	13	-	-	SYM
gujaf-209	503	14	436	436	NUM
gujaf-209	503	15	.	.	PUNCT
gujaf-209	504	1	https://ijmmu.com/index.php/ijmmu/article/viewfile/2387/1978	https://ijmmu.com/index.php/ijmmu/article/viewfile/2387/1978	ADP
gujaf-209	504	2	https://doi.org/10.9734/ajeba/2022/v22i430553	https://doi.org/10.9734/ajeba/2022/v22i430553	NOUN
gujaf-209	504	3	http://jurnalpustek.org/index.php/kjm	http://jurnalpustek.org/index.php/kjm	NUM
gujaf-209	504	4	gusau	gusau	ADJ
gujaf-209	504	5	journal	journal	NOUN
gujaf-209	504	6	of	of	ADP
gujaf-209	504	7	accounting	accounting	NOUN
gujaf-209	504	8	and	and	CCONJ
gujaf-209	504	9	finance	finance	NOUN
gujaf-209	504	10	,	,	PUNCT
gujaf-209	504	11	vol	vol	NOUN
gujaf-209	504	12	.	.	PROPN
gujaf-209	504	13	4	4	NUM
gujaf-209	504	14	,	,	PUNCT
gujaf-209	504	15	issue	issue	NOUN
gujaf-209	504	16	1	1	NUM
gujaf-209	504	17	,	,	PUNCT
gujaf-209	504	18	april	april	PROPN
gujaf-209	504	19	,	,	PUNCT
gujaf-209	504	20	2023	2023	NUM
gujaf-209	504	21	119	119	NUM
gujaf-209	504	22	saputra	saputra	PROPN
gujaf-209	504	23	,	,	PUNCT
gujaf-209	504	24	f.	f.	PROPN
gujaf-209	504	25	(	(	PUNCT
gujaf-209	504	26	2022	2022	NUM
gujaf-209	504	27	)	)	PUNCT
gujaf-209	504	28	.	.	PUNCT
gujaf-209	505	1	analysis	analysis	NOUN
gujaf-209	505	2	effect	effect	NOUN
gujaf-209	505	3	return	return	NOUN
gujaf-209	505	4	on	on	ADP
gujaf-209	505	5	assets	asset	NOUN
gujaf-209	505	6	(	(	PUNCT
gujaf-209	505	7	roa	roa	NOUN
gujaf-209	505	8	)	)	PUNCT
gujaf-209	505	9	,	,	PUNCT
gujaf-209	505	10	return	return	VERB
gujaf-209	505	11	on	on	ADP
gujaf-209	505	12	equity	equity	NOUN
gujaf-209	505	13	(	(	PUNCT
gujaf-209	505	14	roe	roe	PROPN
gujaf-209	505	15	)	)	PUNCT
gujaf-209	505	16	and	and	CCONJ
gujaf-209	505	17	price	price	NOUN
gujaf-209	505	18	earnings	earning	NOUN
gujaf-209	505	19	ratio	ratio	NOUN
gujaf-209	505	20	(	(	PUNCT
gujaf-209	505	21	per	per	ADP
gujaf-209	505	22	)	)	PUNCT
gujaf-209	505	23	on	on	ADP
gujaf-209	505	24	stock	stock	NOUN
gujaf-209	505	25	prices	price	NOUN
gujaf-209	505	26	of	of	ADP
gujaf-209	505	27	coal	coal	NOUN
gujaf-209	505	28	companies	company	NOUN
gujaf-209	505	29	in	in	ADP
gujaf-209	505	30	the	the	DET
gujaf-209	505	31	indonesia	indonesia	PROPN
gujaf-209	505	32	stock	stock	PROPN
gujaf-209	505	33	exchange	exchange	PROPN
gujaf-209	505	34	(	(	PUNCT
gujaf-209	505	35	idx	idx	PROPN
gujaf-209	505	36	)	)	PUNCT
gujaf-209	505	37	period	period	NOUN
gujaf-209	505	38	2018	2018	NUM
gujaf-209	505	39	-	-	SYM
gujaf-209	505	40	2021	2021	NUM
gujaf-209	505	41	.	.	PUNCT
gujaf-209	506	1	dinasti	dinasti	PROPN
gujaf-209	506	2	international	international	PROPN
gujaf-209	506	3	journal	journal	PROPN
gujaf-209	506	4	of	of	ADP
gujaf-209	506	5	economics	economic	NOUN
gujaf-209	506	6	,	,	PUNCT
gujaf-209	506	7	finance	finance	NOUN
gujaf-209	506	8	&	&	CCONJ
gujaf-209	506	9	accounting	accounting	NOUN
gujaf-209	506	10	,	,	PUNCT
gujaf-209	506	11	3(1	3(1	NUM
gujaf-209	506	12	)	)	PUNCT
gujaf-209	506	13	,	,	PUNCT
gujaf-209	506	14	82	82	NUM
gujaf-209	506	15	-	-	SYM
gujaf-209	506	16	94	94	NUM
gujaf-209	506	17	.	.	PUNCT
gujaf-209	507	1	doi	doi	NOUN
gujaf-209	507	2	:	:	PUNCT
gujaf-209	507	3	https://doi.org/10.38035/dijefa.v3i1.1238	https://doi.org/10.38035/dijefa.v3i1.1238	NOUN
gujaf-209	507	4	sari	sari	NOUN
gujaf-209	507	5	,	,	PUNCT
gujaf-209	507	6	s.	s.	PROPN
gujaf-209	507	7	,	,	PUNCT
gujaf-209	507	8	ajija	ajija	NOUN
gujaf-209	507	9	,	,	PUNCT
gujaf-209	507	10	s.	s.	PROPN
gujaf-209	507	11	r.	r.	PROPN
gujaf-209	507	12	,	,	PUNCT
gujaf-209	507	13	wasiaturrahma	wasiaturrahma	PROPN
gujaf-209	507	14	,	,	PUNCT
gujaf-209	507	15	w.	w.	PROPN
gujaf-209	507	16	,	,	PUNCT
gujaf-209	507	17	&	&	CCONJ
gujaf-209	507	18	ahmad	ahmad	PROPN
gujaf-209	507	19	,	,	PUNCT
gujaf-209	507	20	r.	r.	PROPN
gujaf-209	507	21	a.	a.	PROPN
gujaf-209	507	22	r.	r.	PROPN
gujaf-209	507	23	(	(	PUNCT
gujaf-209	507	24	2022	2022	NUM
gujaf-209	507	25	)	)	PUNCT
gujaf-209	507	26	.	.	PUNCT
gujaf-209	508	1	the	the	DET
gujaf-209	508	2	efficiency	efficiency	NOUN
gujaf-209	508	3	of	of	ADP
gujaf-209	508	4	indonesian	indonesian	ADJ
gujaf-209	508	5	commercial	commercial	ADJ
gujaf-209	508	6	banks	bank	NOUN
gujaf-209	508	7	:	:	PUNCT
gujaf-209	508	8	does	do	AUX
gujaf-209	508	9	the	the	DET
gujaf-209	508	10	banking	banking	NOUN
gujaf-209	508	11	industry	industry	NOUN
gujaf-209	508	12	competition	competition	NOUN
gujaf-209	508	13	matter	matter	NOUN
gujaf-209	508	14	?	?	PUNCT
gujaf-209	508	15	.	.	PUNCT
gujaf-209	509	1	sustainability	sustainability	NOUN
gujaf-209	509	2	,	,	PUNCT
gujaf-209	509	3	14(17	14(17	NUM
gujaf-209	509	4	)	)	PUNCT
gujaf-209	509	5	,	,	PUNCT
gujaf-209	509	6	https://doi.org/10.3390/su141710995	https://doi.org/10.3390/su141710995	ADV
gujaf-209	509	7	siddique	siddique	PROPN
gujaf-209	509	8	,	,	PUNCT
gujaf-209	509	9	a.	a.	PROPN
gujaf-209	509	10	,	,	PUNCT
gujaf-209	509	11	khan	khan	PROPN
gujaf-209	509	12	,	,	PUNCT
gujaf-209	509	13	m.	m.	NOUN
gujaf-209	509	14	a.	a.	PROPN
gujaf-209	509	15	,	,	PUNCT
gujaf-209	509	16	&	&	CCONJ
gujaf-209	509	17	khan	khan	PROPN
gujaf-209	509	18	,	,	PUNCT
gujaf-209	509	19	z.	z.	PROPN
gujaf-209	509	20	(	(	PUNCT
gujaf-209	509	21	2021	2021	NUM
gujaf-209	509	22	)	)	PUNCT
gujaf-209	509	23	.	.	PUNCT
gujaf-209	510	1	the	the	DET
gujaf-209	510	2	effect	effect	NOUN
gujaf-209	510	3	of	of	ADP
gujaf-209	510	4	credit	credit	NOUN
gujaf-209	510	5	risk	risk	NOUN
gujaf-209	510	6	management	management	NOUN
gujaf-209	510	7	and	and	CCONJ
gujaf-209	510	8	bank	bank	NOUN
gujaf-209	510	9	-	-	PUNCT
gujaf-209	510	10	specific	specific	ADJ
gujaf-209	510	11	factors	factor	NOUN
gujaf-209	510	12	on	on	ADP
gujaf-209	510	13	the	the	DET
gujaf-209	510	14	financial	financial	ADJ
gujaf-209	510	15	performance	performance	NOUN
gujaf-209	510	16	of	of	ADP
gujaf-209	510	17	the	the	DET
gujaf-209	510	18	south	south	ADJ
gujaf-209	510	19	asian	asian	ADJ
gujaf-209	510	20	commercial	commercial	ADJ
gujaf-209	510	21	banks	bank	NOUN
gujaf-209	510	22	.	.	PUNCT
gujaf-209	511	1	asian	asian	ADJ
gujaf-209	511	2	journal	journal	PROPN
gujaf-209	511	3	of	of	ADP
gujaf-209	511	4	accounting	accounting	NOUN
gujaf-209	511	5	research	research	NOUN
gujaf-209	511	6	,	,	PUNCT
gujaf-209	511	7	7(2	7(2	NUM
gujaf-209	511	8	)	)	PUNCT
gujaf-209	511	9	,	,	PUNCT
gujaf-209	511	10	182	182	NUM
gujaf-209	511	11	-	-	SYM
gujaf-209	511	12	194	194	NUM
gujaf-209	511	13	.	.	PUNCT
gujaf-209	511	14	.	.	PUNCT
gujaf-209	512	1	https://doi.org/10.1108/ajar-08-2020-0071	https://doi.org/10.1108/ajar-08-2020-0071	PROPN
gujaf-209	512	2	soludo	soludo	PROPN
gujaf-209	512	3	,	,	PUNCT
gujaf-209	512	4	c.	c.	PROPN
gujaf-209	512	5	c.	c.	PROPN
gujaf-209	512	6	(	(	PUNCT
gujaf-209	512	7	2004	2004	NUM
gujaf-209	512	8	,	,	PUNCT
gujaf-209	512	9	july	july	PROPN
gujaf-209	512	10	)	)	PUNCT
gujaf-209	512	11	.	.	PUNCT
gujaf-209	513	1	consolidating	consolidate	VERB
gujaf-209	513	2	the	the	DET
gujaf-209	513	3	nigerian	nigerian	ADJ
gujaf-209	513	4	banking	banking	NOUN
gujaf-209	513	5	industry	industry	NOUN
gujaf-209	513	6	to	to	PART
gujaf-209	513	7	meet	meet	VERB
gujaf-209	513	8	the	the	DET
gujaf-209	513	9	development	development	NOUN
gujaf-209	513	10	challenges	challenge	NOUN
gujaf-209	513	11	of	of	ADP
gujaf-209	513	12	the	the	DET
gujaf-209	513	13	21st	21st	ADJ
gujaf-209	513	14	century	century	NOUN
gujaf-209	513	15	.	.	PUNCT
gujaf-209	514	1	in	in	ADP
gujaf-209	514	2	being	be	AUX
gujaf-209	514	3	an	an	DET
gujaf-209	514	4	address	address	NOUN
gujaf-209	514	5	delivered	deliver	VERB
gujaf-209	514	6	to	to	ADP
gujaf-209	514	7	the	the	DET
gujaf-209	514	8	special	special	ADJ
gujaf-209	514	9	meeting	meeting	NOUN
gujaf-209	514	10	of	of	ADP
gujaf-209	514	11	the	the	DET
gujaf-209	514	12	bankers	banker	NOUN
gujaf-209	514	13	’	'	PUNCT
gujaf-209	514	14	committee	committee	NOUN
gujaf-209	514	15	,	,	PUNCT
gujaf-209	514	16	held	hold	VERB
gujaf-209	514	17	on	on	ADP
gujaf-209	514	18	july	july	PROPN
gujaf-209	514	19	(	(	PUNCT
gujaf-209	514	20	vol	vol	NOUN
gujaf-209	514	21	.	.	PROPN
gujaf-209	514	22	6	6	NUM
gujaf-209	514	23	,	,	PUNCT
gujaf-209	514	24	p.	p.	NOUN
gujaf-209	514	25	2004	2004	NUM
gujaf-209	514	26	)	)	PUNCT
gujaf-209	514	27	.	.	PUNCT
gujaf-209	515	1	retrieved	retrieve	VERB
gujaf-209	515	2	from	from	ADP
gujaf-209	515	3	https://www.cbn.gov.ng/out/speeches/2004/govadd-6jul.pdf	https://www.cbn.gov.ng/out/speeches/2004/govadd-6jul.pdf	PROPN
gujaf-209	515	4	sufian	sufian	PROPN
gujaf-209	515	5	,	,	PUNCT
gujaf-209	515	6	f.	f.	PROPN
gujaf-209	515	7	,	,	PUNCT
gujaf-209	515	8	&	&	CCONJ
gujaf-209	515	9	habibullah	habibullah	PROPN
gujaf-209	515	10	,	,	PUNCT
gujaf-209	515	11	m.	m.	NOUN
gujaf-209	515	12	s.	s.	PROPN
gujaf-209	515	13	(	(	PUNCT
gujaf-209	515	14	2009	2009	NUM
gujaf-209	515	15	)	)	PUNCT
gujaf-209	515	16	.	.	PUNCT
gujaf-209	516	1	determinants	determinant	NOUN
gujaf-209	516	2	of	of	ADP
gujaf-209	516	3	bank	bank	NOUN
gujaf-209	516	4	profitability	profitability	NOUN
gujaf-209	516	5	in	in	ADP
gujaf-209	516	6	a	a	DET
gujaf-209	516	7	developing	develop	VERB
gujaf-209	516	8	economy	economy	NOUN
gujaf-209	516	9	:	:	PUNCT
gujaf-209	516	10	empirical	empirical	ADJ
gujaf-209	516	11	evidence	evidence	NOUN
gujaf-209	516	12	from	from	ADP
gujaf-209	516	13	bangladesh	bangladesh	PROPN
gujaf-209	516	14	.	.	PUNCT
gujaf-209	517	1	journal	journal	PROPN
gujaf-209	517	2	of	of	ADP
gujaf-209	517	3	business	business	NOUN
gujaf-209	517	4	economics	economic	NOUN
gujaf-209	517	5	and	and	CCONJ
gujaf-209	517	6	managemet	managemet	NOUN
gujaf-209	517	7	,	,	PUNCT
gujaf-209	517	8	10(3	10(3	NUM
gujaf-209	517	9	)	)	PUNCT
gujaf-209	517	10	.	.	PUNCT
gujaf-209	518	1	https://doi.org/10.3846/16111699.2009.10.207-217	https://doi.org/10.3846/16111699.2009.10.207-217	NOUN
gujaf-209	518	2	tekin	tekin	PROPN
gujaf-209	518	3	,	,	PUNCT
gujaf-209	518	4	r.	r.	PROPN
gujaf-209	518	5	b.	b.	PROPN
gujaf-209	518	6	(	(	PUNCT
gujaf-209	518	7	2012	2012	NUM
gujaf-209	518	8	)	)	PUNCT
gujaf-209	518	9	.	.	PUNCT
gujaf-209	519	1	economic	economic	ADJ
gujaf-209	519	2	growth	growth	NOUN
gujaf-209	519	3	,	,	PUNCT
gujaf-209	519	4	exports	export	NOUN
gujaf-209	519	5	and	and	CCONJ
gujaf-209	519	6	foreign	foreign	ADJ
gujaf-209	519	7	direct	direct	ADJ
gujaf-209	519	8	investment	investment	NOUN
gujaf-209	519	9	in	in	ADP
gujaf-209	519	10	least	least	ADJ
gujaf-209	519	11	developed	develop	VERB
gujaf-209	519	12	countries	country	NOUN
gujaf-209	519	13	:	:	PUNCT
gujaf-209	519	14	a	a	DET
gujaf-209	519	15	panel	panel	NOUN
gujaf-209	519	16	granger	granger	NOUN
gujaf-209	519	17	causality	causality	PROPN
gujaf-209	519	18	analysis	analysis	NOUN
gujaf-209	519	19	.	.	PUNCT
gujaf-209	520	1	economic	economic	ADJ
gujaf-209	520	2	modelling	modelling	NOUN
gujaf-209	520	3	,	,	PUNCT
gujaf-209	520	4	29(3	29(3	NUM
gujaf-209	520	5	)	)	PUNCT
gujaf-209	520	6	,	,	PUNCT
gujaf-209	520	7	858	858	NUM
gujaf-209	520	8	-	-	SYM
gujaf-209	520	9	878	878	NUM
gujaf-209	520	10	.	.	PUNCT
gujaf-209	521	1	https://doi.org/10.1016/j.econmod.2011.10.013	https://doi.org/10.1016/j.econmod.2011.10.013	PROPN
gujaf-209	521	2	thorhallsson	thorhallsson	PROPN
gujaf-209	521	3	,	,	PUNCT
gujaf-209	521	4	b.	b.	PROPN
gujaf-209	521	5	,	,	PUNCT
gujaf-209	521	6	&	&	CCONJ
gujaf-209	521	7	kirby	kirby	PROPN
gujaf-209	521	8	,	,	PUNCT
gujaf-209	521	9	p.	p.	NOUN
gujaf-209	521	10	(	(	PUNCT
gujaf-209	521	11	2012	2012	NUM
gujaf-209	521	12	)	)	PUNCT
gujaf-209	521	13	.	.	PUNCT
gujaf-209	522	1	financial	financial	ADJ
gujaf-209	522	2	crises	crisis	NOUN
gujaf-209	522	3	in	in	ADP
gujaf-209	522	4	iceland	iceland	PROPN
gujaf-209	522	5	and	and	CCONJ
gujaf-209	522	6	ireland	ireland	PROPN
gujaf-209	522	7	:	:	PUNCT
gujaf-209	522	8	does	do	VERB
gujaf-209	522	9	european	european	PROPN
gujaf-209	522	10	union	union	PROPN
gujaf-209	522	11	and	and	CCONJ
gujaf-209	522	12	euro	euro	NOUN
gujaf-209	522	13	membership	membership	NOUN
gujaf-209	522	14	matter	matter	NOUN
gujaf-209	522	15	?	?	PUNCT
gujaf-209	522	16	.	.	PUNCT
gujaf-209	523	1	jcms	jcms	PROPN
gujaf-209	523	2	:	:	PUNCT
gujaf-209	523	3	journal	journal	NOUN
gujaf-209	523	4	of	of	ADP
gujaf-209	523	5	common	common	ADJ
gujaf-209	523	6	market	market	NOUN
gujaf-209	523	7	studies	study	NOUN
gujaf-209	523	8	,	,	PUNCT
gujaf-209	523	9	50(5	50(5	NUM
gujaf-209	523	10	)	)	PUNCT
gujaf-209	523	11	,	,	PUNCT
gujaf-209	523	12	801	801	NUM
gujaf-209	523	13	-	-	SYM
gujaf-209	523	14	818	818	NUM
gujaf-209	523	15	.	.	PUNCT
gujaf-209	524	1	https://doi.org/10.1111/j.14685965.2012.02258.x	https://doi.org/10.1111/j.14685965.2012.02258.x	PROPN
gujaf-209	525	1	tian	tian	ADJ
gujaf-209	525	2	,	,	PUNCT
gujaf-209	525	3	p.	p.	NOUN
gujaf-209	525	4	(	(	PUNCT
gujaf-209	525	5	2023	2023	NUM
gujaf-209	525	6	)	)	PUNCT
gujaf-209	525	7	.	.	PUNCT
gujaf-209	526	1	analysis	analysis	NOUN
gujaf-209	526	2	of	of	ADP
gujaf-209	526	3	the	the	DET
gujaf-209	526	4	impact	impact	NOUN
gujaf-209	526	5	of	of	ADP
gujaf-209	526	6	macroeconomic	macroeconomic	ADJ
gujaf-209	526	7	factors	factor	NOUN
gujaf-209	526	8	on	on	ADP
gujaf-209	526	9	nonperforming	nonperforme	VERB
gujaf-209	526	10	loans	loan	NOUN
gujaf-209	526	11	of	of	ADP
gujaf-209	526	12	commercial	commercial	ADJ
gujaf-209	526	13	banks	bank	NOUN
gujaf-209	526	14	.	.	PUNCT
gujaf-209	527	1	h.	h.	PROPN
gujaf-209	527	2	mallick	mallick	PROPN
gujaf-209	527	3	et	et	PROPN
gujaf-209	527	4	al	al	PROPN
gujaf-209	527	5	.	.	PROPN
gujaf-209	527	6	(	(	PUNCT
gujaf-209	527	7	eds	ed	NOUN
gujaf-209	527	8	.	.	PROPN
gujaf-209	527	9	):	):	PUNCT
gujaf-209	527	10	icemci	icemci	NOUN
gujaf-209	527	11	2022	2022	NUM
gujaf-209	527	12	,	,	PUNCT
gujaf-209	527	13	aebmr	aebmr	NOUN
gujaf-209	527	14	668	668	NUM
gujaf-209	527	15	.	.	PUNCT
gujaf-209	528	1	75–83	75–83	NUM
gujaf-209	528	2	.	.	PUNCT
gujaf-209	529	1	https://doi.org/10.2991/978-94-6463-098-5_10	https://doi.org/10.2991/978-94-6463-098-5_10	PROPN
gujaf-209	529	2	tuna	tuna	PROPN
gujaf-209	529	3	,	,	PUNCT
gujaf-209	529	4	g.	g.	PROPN
gujaf-209	529	5	,	,	PUNCT
gujaf-209	529	6	&	&	CCONJ
gujaf-209	529	7	almahadin	almahadin	NOUN
gujaf-209	529	8	,	,	PUNCT
gujaf-209	529	9	h.	h.	PROPN
gujaf-209	529	10	a.	a.	PROPN
gujaf-209	529	11	(	(	PUNCT
gujaf-209	529	12	2021	2021	NUM
gujaf-209	529	13	)	)	PUNCT
gujaf-209	529	14	.	.	PUNCT
gujaf-209	530	1	does	do	AUX
gujaf-209	530	2	interest	interest	NOUN
gujaf-209	530	3	rate	rate	NOUN
gujaf-209	530	4	and	and	CCONJ
gujaf-209	530	5	its	its	PRON
gujaf-209	530	6	volatility	volatility	NOUN
gujaf-209	530	7	affect	affect	VERB
gujaf-209	530	8	banking	banking	NOUN
gujaf-209	530	9	sector	sector	NOUN
gujaf-209	530	10	development	development	NOUN
gujaf-209	530	11	?	?	PUNCT
gujaf-209	531	1	empirical	empirical	ADJ
gujaf-209	531	2	evidence	evidence	NOUN
gujaf-209	531	3	from	from	ADP
gujaf-209	531	4	emerging	emerge	VERB
gujaf-209	531	5	market	market	NOUN
gujaf-209	531	6	economies	economy	NOUN
gujaf-209	531	7	.	.	PUNCT
gujaf-209	532	1	research	research	NOUN
gujaf-209	532	2	in	in	ADP
gujaf-209	532	3	international	international	ADJ
gujaf-209	532	4	business	business	NOUN
gujaf-209	532	5	and	and	CCONJ
gujaf-209	532	6	finance	finance	NOUN
gujaf-209	532	7	,	,	PUNCT
gujaf-209	532	8	58	58	NUM
gujaf-209	532	9	,	,	PUNCT
gujaf-209	532	10	101436	101436	NUM
gujaf-209	532	11	.	.	PUNCT
gujaf-209	533	1	https://doi.org/10.1016/j.ribaf.2021.101436	https://doi.org/10.1016/j.ribaf.2021.101436	PROPN
gujaf-209	533	2	utomo	utomo	PROPN
gujaf-209	533	3	,	,	PUNCT
gujaf-209	533	4	m.	m.	PROPN
gujaf-209	533	5	l.	l.	PROPN
gujaf-209	533	6	&	&	CCONJ
gujaf-209	533	7	anggono	anggono	PROPN
gujaf-209	533	8	,	,	PUNCT
gujaf-209	533	9	a.	a.	PROPN
gujaf-209	533	10	h.	h.	PROPN
gujaf-209	533	11	(	(	PUNCT
gujaf-209	533	12	2020	2020	NUM
gujaf-209	533	13	)	)	PUNCT
gujaf-209	533	14	.	.	PUNCT
gujaf-209	534	1	bank	bank	NOUN
gujaf-209	534	2	specific	specific	ADJ
gujaf-209	534	3	determinants	determinant	NOUN
gujaf-209	534	4	of	of	ADP
gujaf-209	534	5	bank	bank	NOUN
gujaf-209	534	6	profitability	profitability	NOUN
gujaf-209	534	7	in	in	ADP
gujaf-209	534	8	indonesia	indonesia	PROPN
gujaf-209	534	9	for	for	ADP
gujaf-209	534	10	the	the	DET
gujaf-209	534	11	period	period	NOUN
gujaf-209	534	12	2008	2008	NUM
gujaf-209	534	13	-	-	SYM
gujaf-209	534	14	2019	2019	NUM
gujaf-209	534	15	.	.	PUNCT
gujaf-209	535	1	journal	journal	NOUN
gujaf-209	535	2	of	of	ADP
gujaf-209	535	3	sociohttps://doi.org/10.38035/dijefa.v3i1.1238	sociohttps://doi.org/10.38035/dijefa.v3i1.1238	PROPN
gujaf-209	535	4	https://doi.org/10.1108/ajar-08-2020-0071	https://doi.org/10.1108/ajar-08-2020-0071	PROPN
gujaf-209	535	5	https://doi.org/10.1111/j.1468-5965.2012.02258.x	https://doi.org/10.1111/j.1468-5965.2012.02258.x	PROPN
gujaf-209	535	6	https://doi.org/10.1111/j.1468-5965.2012.02258.x	https://doi.org/10.1111/j.1468-5965.2012.02258.x	ADJ
gujaf-209	535	7	https://doi.org/10.1016/j.ribaf.2021.101436	https://doi.org/10.1016/j.ribaf.2021.101436	PROPN
gujaf-209	535	8	gusau	gusau	ADJ
gujaf-209	535	9	journal	journal	NOUN
gujaf-209	535	10	of	of	ADP
gujaf-209	535	11	accounting	accounting	NOUN
gujaf-209	535	12	and	and	CCONJ
gujaf-209	535	13	finance	finance	NOUN
gujaf-209	535	14	,	,	PUNCT
gujaf-209	535	15	vol	vol	NOUN
gujaf-209	535	16	.	.	PROPN
gujaf-209	535	17	4	4	NUM
gujaf-209	535	18	,	,	PUNCT
gujaf-209	535	19	issue	issue	NOUN
gujaf-209	535	20	1	1	NUM
gujaf-209	535	21	,	,	PUNCT
gujaf-209	535	22	april	april	PROPN
gujaf-209	535	23	,	,	PUNCT
gujaf-209	535	24	2023	2023	NUM
gujaf-209	535	25	120	120	NUM
gujaf-209	535	26	political	political	ADJ
gujaf-209	535	27	science	science	NOUN
gujaf-209	535	28	and	and	CCONJ
gujaf-209	535	29	humanities	humanity	NOUN
gujaf-209	535	30	,	,	PUNCT
gujaf-209	535	31	3(2	3(2	NUM
gujaf-209	535	32	)	)	PUNCT
gujaf-209	535	33	.	.	PUNCT
gujaf-209	536	1	doi	doi	NOUN
gujaf-209	536	2	:	:	PUNCT
gujaf-209	536	3	https://doi.org/10.36624/jisora.v3i2.74	https://doi.org/10.36624/jisora.v3i2.74	PROPN
gujaf-209	536	4	van	van	PROPN
gujaf-209	536	5	binsbergen	binsbergen	PROPN
gujaf-209	536	6	,	,	PUNCT
gujaf-209	536	7	j.	j.	PROPN
gujaf-209	536	8	h.	h.	PROPN
gujaf-209	536	9	,	,	PUNCT
gujaf-209	536	10	diamond	diamond	PROPN
gujaf-209	536	11	,	,	PUNCT
gujaf-209	536	12	w.	w.	PROPN
gujaf-209	536	13	f.	f.	PROPN
gujaf-209	536	14	,	,	PUNCT
gujaf-209	536	15	&	&	CCONJ
gujaf-209	536	16	grotteria	grotteria	PROPN
gujaf-209	536	17	,	,	PUNCT
gujaf-209	536	18	m.	m.	NOUN
gujaf-209	536	19	(	(	PUNCT
gujaf-209	536	20	2022	2022	NUM
gujaf-209	536	21	)	)	PUNCT
gujaf-209	536	22	.	.	PUNCT
gujaf-209	537	1	risk	risk	NOUN
gujaf-209	537	2	-	-	PUNCT
gujaf-209	537	3	free	free	ADJ
gujaf-209	537	4	interest	interest	NOUN
gujaf-209	537	5	rates	rate	NOUN
gujaf-209	537	6	.	.	PUNCT
gujaf-209	538	1	journal	journal	NOUN
gujaf-209	538	2	of	of	ADP
gujaf-209	538	3	financial	financial	ADJ
gujaf-209	538	4	economics	economic	NOUN
gujaf-209	538	5	,	,	PUNCT
gujaf-209	538	6	143(1	143(1	NUM
gujaf-209	538	7	)	)	PUNCT
gujaf-209	538	8	,	,	PUNCT
gujaf-209	538	9	1	1	NUM
gujaf-209	538	10	-	-	SYM
gujaf-209	538	11	29	29	NUM
gujaf-209	538	12	.	.	PUNCT
gujaf-209	539	1	https://doi.org/10.1016/j.jfineco.2021.06.012	https://doi.org/10.1016/j.jfineco.2021.06.012	PROPN
gujaf-209	539	2	wang	wang	PROPN
gujaf-209	539	3	,	,	PUNCT
gujaf-209	539	4	z.	z.	PROPN
gujaf-209	539	5	,	,	PUNCT
gujaf-209	539	6	zhao	zhao	PROPN
gujaf-209	539	7	,	,	PUNCT
gujaf-209	539	8	h.	h.	PROPN
gujaf-209	539	9	,	,	PUNCT
gujaf-209	539	10	&	&	CCONJ
gujaf-209	539	11	li	li	PROPN
gujaf-209	539	12	,	,	PUNCT
gujaf-209	539	13	l.	l.	PROPN
gujaf-209	539	14	(	(	PUNCT
gujaf-209	539	15	2022	2022	NUM
gujaf-209	539	16	)	)	PUNCT
gujaf-209	539	17	.	.	PUNCT
gujaf-209	540	1	the	the	DET
gujaf-209	540	2	positive	positive	ADJ
gujaf-209	540	3	side	side	NOUN
gujaf-209	540	4	of	of	ADP
gujaf-209	540	5	bank	bank	PROPN
gujaf-209	540	6	wealth	wealth	NOUN
gujaf-209	540	7	management	management	NOUN
gujaf-209	540	8	products	product	NOUN
gujaf-209	540	9	:	:	PUNCT
gujaf-209	540	10	evidence	evidence	NOUN
gujaf-209	540	11	from	from	ADP
gujaf-209	540	12	bank	bank	NOUN
gujaf-209	540	13	lending	lending	NOUN
gujaf-209	540	14	rate	rate	NOUN
gujaf-209	540	15	.	.	PUNCT
gujaf-209	541	1	journal	journal	NOUN
gujaf-209	541	2	of	of	ADP
gujaf-209	541	3	financial	financial	ADJ
gujaf-209	541	4	stability	stability	NOUN
gujaf-209	541	5	,	,	PUNCT
gujaf-209	541	6	58	58	NUM
gujaf-209	541	7	,	,	PUNCT
gujaf-209	541	8	100950	100950	NUM
gujaf-209	541	9	.	.	PUNCT
gujaf-209	542	1	https://doi.org/10.1016/j.jfs.2021.100950	https://doi.org/10.1016/j.jfs.2021.100950	PROPN
gujaf-209	542	2	wernerfelt	wernerfelt	PROPN
gujaf-209	542	3	,	,	PUNCT
gujaf-209	542	4	b.	b.	PROPN
gujaf-209	542	5	(	(	PUNCT
gujaf-209	542	6	1984	1984	NUM
gujaf-209	542	7	)	)	PUNCT
gujaf-209	542	8	.	.	PUNCT
gujaf-209	543	1	a	a	DET
gujaf-209	543	2	resource	resource	NOUN
gujaf-209	543	3	view	view	NOUN
gujaf-209	543	4	based	base	VERB
gujaf-209	543	5	of	of	ADP
gujaf-209	543	6	the	the	DET
gujaf-209	543	7	firm	firm	NOUN
gujaf-209	543	8	.	.	PUNCT
gujaf-209	544	1	strategic	strategic	ADJ
gujaf-209	544	2	management	management	NOUN
gujaf-209	544	3	journal	journal	NOUN
gujaf-209	544	4	,	,	PUNCT
gujaf-209	544	5	5(2	5(2	NUM
gujaf-209	544	6	)	)	PUNCT
gujaf-209	544	7	,	,	PUNCT
gujaf-209	544	8	171	171	NUM
gujaf-209	544	9	-	-	SYM
gujaf-209	544	10	180	180	NUM
gujaf-209	544	11	.	.	PUNCT
gujaf-209	545	1	https://doi.org/10.1002/smj.4250050207	https://doi.org/10.1002/smj.4250050207	PROPN
gujaf-209	545	2	winsor	winsor	PROPN
gujaf-209	545	3	,	,	PUNCT
gujaf-209	545	4	c.	c.	PROPN
gujaf-209	545	5	p.	p.	PROPN
gujaf-209	545	6	(	(	PUNCT
gujaf-209	545	7	1946	1946	NUM
gujaf-209	545	8	)	)	PUNCT
gujaf-209	545	9	.	.	PUNCT
gujaf-209	546	1	which	which	PRON
gujaf-209	546	2	regression	regression	VERB
gujaf-209	546	3	?	?	PUNCT
gujaf-209	547	1	biometrics	biometric	NOUN
gujaf-209	547	2	bulletin	bulletin	NOUN
gujaf-209	547	3	,	,	PUNCT
gujaf-209	547	4	2(6	2(6	NUM
gujaf-209	547	5	)	)	PUNCT
gujaf-209	547	6	,	,	PUNCT
gujaf-209	547	7	101	101	NUM
gujaf-209	547	8	-	-	SYM
gujaf-209	547	9	109	109	NUM
gujaf-209	547	10	.	.	PUNCT
gujaf-209	548	1	wong	wong	PROPN
gujaf-209	548	2	,	,	PUNCT
gujaf-209	548	3	l.	l.	PROPN
gujaf-209	548	4	(	(	PUNCT
gujaf-209	548	5	2009	2009	NUM
gujaf-209	548	6	)	)	PUNCT
gujaf-209	548	7	.	.	PUNCT
gujaf-209	549	1	returning	return	VERB
gujaf-209	549	2	agency	agency	NOUN
gujaf-209	549	3	back	back	ADV
gujaf-209	549	4	to	to	ADP
gujaf-209	549	5	finance	finance	NOUN
gujaf-209	549	6	:	:	PUNCT
gujaf-209	549	7	the	the	DET
gujaf-209	549	8	critical	critical	ADJ
gujaf-209	549	9	role	role	NOUN
gujaf-209	549	10	of	of	ADP
gujaf-209	549	11	politics	politic	NOUN
gujaf-209	549	12	and	and	CCONJ
gujaf-209	549	13	governance	governance	NOUN
gujaf-209	549	14	in	in	ADP
gujaf-209	549	15	financialization	financialization	NOUN
gujaf-209	549	16	.	.	PUNCT
gujaf-209	550	1	in	in	ADP
gujaf-209	550	2	credit	credit	NOUN
gujaf-209	550	3	,	,	PUNCT
gujaf-209	550	4	currency	currency	NOUN
gujaf-209	550	5	,	,	PUNCT
gujaf-209	550	6	or	or	CCONJ
gujaf-209	550	7	derivatives	derivative	NOUN
gujaf-209	550	8	:	:	PUNCT
gujaf-209	550	9	instruments	instrument	NOUN
gujaf-209	550	10	of	of	ADP
gujaf-209	550	11	global	global	ADJ
gujaf-209	550	12	financial	financial	ADJ
gujaf-209	550	13	stability	stability	NOUN
gujaf-209	550	14	or	or	CCONJ
gujaf-209	550	15	crisis	crisis	NOUN
gujaf-209	550	16	?	?	PUNCT
gujaf-209	551	1	(	(	PUNCT
gujaf-209	551	2	vol	vol	NOUN
gujaf-209	551	3	.	.	PROPN
gujaf-209	552	1	10	10	NUM
gujaf-209	552	2	,	,	PUNCT
gujaf-209	552	3	pp	pp	ADJ
gujaf-209	552	4	.	.	PUNCT
gujaf-209	553	1	545	545	NUM
gujaf-209	553	2	-	-	NUM
gujaf-209	553	3	573	573	NUM
gujaf-209	553	4	)	)	PUNCT
gujaf-209	553	5	.	.	PUNCT
gujaf-209	554	1	emerald	emerald	PROPN
gujaf-209	554	2	group	group	PROPN
gujaf-209	554	3	publishing	publishing	NOUN
gujaf-209	554	4	limited	limit	VERB
gujaf-209	554	5	.	.	PUNCT
gujaf-209	555	1	https://doi.org/10.1108/s15693767(2009)0000010020	https://doi.org/10.1108/s15693767(2009)0000010020	NOUN
gujaf-209	555	2	zarrouk	zarrouk	ADV
gujaf-209	555	3	,	,	PUNCT
gujaf-209	555	4	h.	h.	PROPN
gujaf-209	555	5	,	,	PUNCT
gujaf-209	555	6	ben	ben	PROPN
gujaf-209	555	7	jedidia	jedidia	PROPN
gujaf-209	555	8	,	,	PUNCT
gujaf-209	555	9	k.	k.	PROPN
gujaf-209	555	10	,	,	PUNCT
gujaf-209	555	11	&	&	CCONJ
gujaf-209	555	12	moualhi	moualhi	PROPN
gujaf-209	555	13	,	,	PUNCT
gujaf-209	555	14	m.	m.	NOUN
gujaf-209	555	15	(	(	PUNCT
gujaf-209	555	16	2016	2016	NUM
gujaf-209	555	17	)	)	PUNCT
gujaf-209	555	18	.	.	PUNCT
gujaf-209	555	19	is	be	AUX
gujaf-209	555	20	islamic	islamic	PROPN
gujaf-209	555	21	bank	bank	PROPN
gujaf-209	555	22	profitability	profitability	NOUN
gujaf-209	555	23	driven	drive	VERB
gujaf-209	555	24	by	by	ADP
gujaf-209	555	25	same	same	ADJ
gujaf-209	555	26	forces	force	NOUN
gujaf-209	555	27	as	as	ADP
gujaf-209	555	28	conventional	conventional	ADJ
gujaf-209	555	29	banks	bank	NOUN
gujaf-209	555	30	?	?	PUNCT
gujaf-209	556	1	international	international	ADJ
gujaf-209	556	2	journal	journal	PROPN
gujaf-209	556	3	of	of	ADP
gujaf-209	556	4	islamic	islamic	ADJ
gujaf-209	556	5	and	and	CCONJ
gujaf-209	556	6	middle	middle	ADJ
gujaf-209	556	7	eastern	eastern	ADJ
gujaf-209	556	8	finance	finance	NOUN
gujaf-209	556	9	and	and	CCONJ
gujaf-209	556	10	management	management	NOUN
gujaf-209	556	11	,	,	PUNCT
gujaf-209	556	12	9(1	9(1	NUM
gujaf-209	556	13	)	)	PUNCT
gujaf-209	556	14	,	,	PUNCT
gujaf-209	556	15	46	46	NUM
gujaf-209	556	16	-	-	SYM
gujaf-209	556	17	66	66	NUM
gujaf-209	556	18	.	.	PUNCT
gujaf-209	557	1	https://doi.org/10.1108/imefm-12-2014-0120	https://doi.org/10.1108/imefm-12-2014-0120	PROPN
gujaf-209	557	2	https://doi.org/10.36624/jisora.v3i2.74	https://doi.org/10.36624/jisora.v3i2.74	VERB
gujaf-209	557	3	https://doi.org/10.1016/j.jfineco.2021.06.012	https://doi.org/10.1016/j.jfineco.2021.06.012	PROPN
gujaf-209	557	4	https://doi.org/10.1016/j.jfs.2021.100950	https://doi.org/10.1016/j.jfs.2021.100950	PROPN
gujaf-209	557	5	https://doi.org/10.1108/s1569-3767(2009)0000010020	https://doi.org/10.1108/s1569-3767(2009)0000010020	ADP
gujaf-209	557	6	https://doi.org/10.1108/s1569-3767(2009)0000010020	https://doi.org/10.1108/s1569-3767(2009)0000010020	NOUN