id	sid	tid	token	lemma	pos
gujaf-213	1	1	gusau	gusau	PROPN
gujaf-213	1	2	journal	journal	NOUN
gujaf-213	1	3	of	of	ADP
gujaf-213	1	4	accounting	accounting	NOUN
gujaf-213	1	5	and	and	CCONJ
gujaf-213	1	6	finance	finance	NOUN
gujaf-213	1	7	(	(	PUNCT
gujaf-213	1	8	gujaf	gujaf	NOUN
gujaf-213	1	9	)	)	PUNCT
gujaf-213	1	10	vol	vol	NOUN
gujaf-213	1	11	.	.	NOUN
gujaf-213	1	12	4	4	NUM
gujaf-213	1	13	issue	issue	NOUN
gujaf-213	1	14	1	1	NUM
gujaf-213	1	15	,	,	PUNCT
gujaf-213	1	16	april	april	PROPN
gujaf-213	1	17	,	,	PUNCT
gujaf-213	1	18	2023	2023	NUM
gujaf-213	1	19	issn	issn	X
gujaf-213	1	20	:	:	PUNCT
gujaf-213	1	21	2756	2756	NUM
gujaf-213	1	22	-	-	PUNCT
gujaf-213	1	23	665x	665x	NOUN
gujaf-213	1	24	a	a	DET
gujaf-213	1	25	publication	publication	NOUN
gujaf-213	1	26	of	of	ADP
gujaf-213	1	27	department	department	NOUN
gujaf-213	1	28	of	of	ADP
gujaf-213	1	29	accounting	accounting	NOUN
gujaf-213	1	30	and	and	CCONJ
gujaf-213	1	31	finance	finance	NOUN
gujaf-213	1	32	,	,	PUNCT
gujaf-213	1	33	faculty	faculty	NOUN
gujaf-213	1	34	of	of	ADP
gujaf-213	1	35	management	management	NOUN
gujaf-213	1	36	and	and	CCONJ
gujaf-213	1	37	social	social	ADJ
gujaf-213	1	38	sciences	science	NOUN
gujaf-213	1	39	,	,	PUNCT
gujaf-213	1	40	federal	federal	ADJ
gujaf-213	1	41	university	university	NOUN
gujaf-213	1	42	gusau	gusau	NOUN
gujaf-213	1	43	,	,	PUNCT
gujaf-213	1	44	zamfara	zamfara	PROPN
gujaf-213	1	45	state	state	PROPN
gujaf-213	1	46	-nigeria	-nigeria	PROPN
gujaf-213	1	47	gusau	gusau	ADJ
gujaf-213	1	48	journal	journal	NOUN
gujaf-213	1	49	of	of	ADP
gujaf-213	1	50	accounting	accounting	NOUN
gujaf-213	1	51	and	and	CCONJ
gujaf-213	1	52	finance	finance	NOUN
gujaf-213	1	53	,	,	PUNCT
gujaf-213	1	54	vol	vol	NOUN
gujaf-213	1	55	.	.	PROPN
gujaf-213	1	56	4	4	NUM
gujaf-213	1	57	,	,	PUNCT
gujaf-213	1	58	issue	issue	NOUN
gujaf-213	1	59	1	1	NUM
gujaf-213	1	60	,	,	PUNCT
gujaf-213	1	61	april	april	PROPN
gujaf-213	1	62	,	,	PUNCT
gujaf-213	1	63	2023	2023	NUM
gujaf-213	1	64	ii	ii	NUM
gujaf-213	1	65	©	©	PROPN
gujaf-213	1	66	department	department	PROPN
gujaf-213	1	67	of	of	ADP
gujaf-213	1	68	accounting	accounting	NOUN
gujaf-213	1	69	and	and	CCONJ
gujaf-213	1	70	finance	finance	NOUN
gujaf-213	1	71	vol	vol	NOUN
gujaf-213	1	72	.	.	PROPN
gujaf-213	1	73	4	4	NUM
gujaf-213	1	74	issue	issue	NOUN
gujaf-213	1	75	1	1	NUM
gujaf-213	1	76	april	april	PROPN
gujaf-213	1	77	,	,	PUNCT
gujaf-213	1	78	2023	2023	NUM
gujaf-213	1	79	issn	issn	X
gujaf-213	1	80	:	:	PUNCT
gujaf-213	1	81	2756	2756	NUM
gujaf-213	1	82	-	-	PUNCT
gujaf-213	1	83	665x	665x	NOUN
gujaf-213	1	84	a	a	DET
gujaf-213	1	85	publication	publication	NOUN
gujaf-213	1	86	of	of	ADP
gujaf-213	1	87	department	department	NOUN
gujaf-213	1	88	of	of	ADP
gujaf-213	1	89	accounting	accounting	NOUN
gujaf-213	1	90	and	and	CCONJ
gujaf-213	1	91	finance	finance	NOUN
gujaf-213	1	92	,	,	PUNCT
gujaf-213	1	93	faculty	faculty	NOUN
gujaf-213	1	94	of	of	ADP
gujaf-213	1	95	management	management	NOUN
gujaf-213	1	96	and	and	CCONJ
gujaf-213	1	97	social	social	ADJ
gujaf-213	1	98	sciences	science	NOUN
gujaf-213	1	99	,	,	PUNCT
gujaf-213	1	100	federal	federal	ADJ
gujaf-213	1	101	university	university	NOUN
gujaf-213	1	102	gusau	gusau	NOUN
gujaf-213	1	103	,	,	PUNCT
gujaf-213	1	104	zamfara	zamfara	PROPN
gujaf-213	1	105	state	state	NOUN
gujaf-213	1	106	-nigeria	-nigeria	PROPN
gujaf-213	1	107	all	all	DET
gujaf-213	1	108	rights	right	NOUN
gujaf-213	1	109	reserved	reserve	VERB
gujaf-213	1	110	except	except	SCONJ
gujaf-213	1	111	for	for	ADP
gujaf-213	1	112	academic	academic	ADJ
gujaf-213	1	113	purposes	purpose	NOUN
gujaf-213	1	114	no	no	DET
gujaf-213	1	115	part	part	NOUN
gujaf-213	1	116	or	or	CCONJ
gujaf-213	1	117	whole	whole	NOUN
gujaf-213	1	118	of	of	ADP
gujaf-213	1	119	this	this	DET
gujaf-213	1	120	publication	publication	NOUN
gujaf-213	1	121	is	be	AUX
gujaf-213	1	122	allowed	allow	VERB
gujaf-213	1	123	to	to	PART
gujaf-213	1	124	be	be	AUX
gujaf-213	1	125	reproduced	reproduce	VERB
gujaf-213	1	126	,	,	PUNCT
gujaf-213	1	127	stored	store	VERB
gujaf-213	1	128	in	in	ADP
gujaf-213	1	129	a	a	DET
gujaf-213	1	130	retrieval	retrieval	NOUN
gujaf-213	1	131	system	system	NOUN
gujaf-213	1	132	or	or	CCONJ
gujaf-213	1	133	transmitted	transmit	VERB
gujaf-213	1	134	in	in	ADP
gujaf-213	1	135	any	any	DET
gujaf-213	1	136	form	form	NOUN
gujaf-213	1	137	or	or	CCONJ
gujaf-213	1	138	by	by	ADP
gujaf-213	1	139	any	any	DET
gujaf-213	1	140	means	mean	NOUN
gujaf-213	1	141	be	be	AUX
gujaf-213	1	142	it	it	PRON
gujaf-213	1	143	mechanical	mechanical	ADJ
gujaf-213	1	144	,	,	PUNCT
gujaf-213	1	145	electrical	electrical	ADJ
gujaf-213	1	146	,	,	PUNCT
gujaf-213	1	147	photocopying	photocopying	NOUN
gujaf-213	1	148	,	,	PUNCT
gujaf-213	1	149	recording	recording	NOUN
gujaf-213	1	150	or	or	CCONJ
gujaf-213	1	151	otherwise	otherwise	ADV
gujaf-213	1	152	,	,	PUNCT
gujaf-213	1	153	without	without	ADP
gujaf-213	1	154	prior	prior	ADJ
gujaf-213	1	155	permission	permission	NOUN
gujaf-213	1	156	of	of	ADP
gujaf-213	1	157	the	the	DET
gujaf-213	1	158	copyright	copyright	NOUN
gujaf-213	1	159	owner	owner	NOUN
gujaf-213	1	160	.	.	PUNCT
gujaf-213	2	1	published	publish	VERB
gujaf-213	2	2	and	and	CCONJ
gujaf-213	2	3	printed	print	VERB
gujaf-213	2	4	by	by	ADP
gujaf-213	2	5	:	:	PUNCT
gujaf-213	2	6	ahmadu	ahmadu	PROPN
gujaf-213	2	7	bello	bello	PROPN
gujaf-213	2	8	university	university	PROPN
gujaf-213	2	9	press	press	NOUN
gujaf-213	2	10	limited	limit	VERB
gujaf-213	2	11	,	,	PUNCT
gujaf-213	2	12	zaria	zaria	PROPN
gujaf-213	2	13	kaduna	kaduna	PROPN
gujaf-213	2	14	state	state	PROPN
gujaf-213	2	15	,	,	PUNCT
gujaf-213	2	16	nigeria	nigeria	PROPN
gujaf-213	2	17	.	.	PUNCT
gujaf-213	3	1	tel	tel	ADP
gujaf-213	3	2	:	:	PUNCT
gujaf-213	3	3	08065949711	08065949711	NUM
gujaf-213	3	4	,	,	PUNCT
gujaf-213	3	5	069	069	NUM
gujaf-213	3	6	-	-	SYM
gujaf-213	3	7	879121	879121	NUM
gujaf-213	3	8	e	e	NOUN
gujaf-213	3	9	-	-	NOUN
gujaf-213	3	10	mail	mail	NOUN
gujaf-213	3	11	:	:	PUNCT
gujaf-213	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-213	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-213	4	1	website	website	NOUN
gujaf-213	4	2	:	:	PUNCT
gujaf-213	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-213	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-213	4	5	gusau	gusau	PROPN
gujaf-213	4	6	journal	journal	PROPN
gujaf-213	4	7	of	of	ADP
gujaf-213	4	8	accounting	accounting	NOUN
gujaf-213	4	9	and	and	CCONJ
gujaf-213	4	10	finance	finance	NOUN
gujaf-213	4	11	,	,	PUNCT
gujaf-213	4	12	vol	vol	NOUN
gujaf-213	4	13	.	.	PROPN
gujaf-213	4	14	4	4	NUM
gujaf-213	4	15	,	,	PUNCT
gujaf-213	4	16	issue	issue	NOUN
gujaf-213	4	17	1	1	NUM
gujaf-213	4	18	,	,	PUNCT
gujaf-213	4	19	april	april	PROPN
gujaf-213	4	20	,	,	PUNCT
gujaf-213	4	21	2023	2023	NUM
gujaf-213	4	22	iii	iii	NUM
gujaf-213	4	23	editorial	editorial	PROPN
gujaf-213	4	24	board	board	NOUN
gujaf-213	4	25	editor	editor	NOUN
gujaf-213	4	26	-	-	PUNCT
gujaf-213	4	27	in	in	ADP
gujaf-213	4	28	-	-	PUNCT
gujaf-213	4	29	chief	chief	NOUN
gujaf-213	4	30	:	:	PUNCT
gujaf-213	4	31	prof	prof	PROPN
gujaf-213	4	32	.	.	PUNCT
gujaf-213	4	33	shehu	shehu	PROPN
gujaf-213	5	1	usman	usman	PROPN
gujaf-213	5	2	hassan	hassan	PROPN
gujaf-213	5	3	department	department	PROPN
gujaf-213	5	4	of	of	ADP
gujaf-213	5	5	accounting	accounting	PROPN
gujaf-213	5	6	,	,	PUNCT
gujaf-213	5	7	federal	federal	ADJ
gujaf-213	5	8	university	university	PROPN
gujaf-213	5	9	of	of	ADP
gujaf-213	5	10	kashere	kashere	PROPN
gujaf-213	5	11	,	,	PUNCT
gujaf-213	5	12	gombe	gombe	ADJ
gujaf-213	5	13	state	state	NOUN
gujaf-213	5	14	.	.	PUNCT
gujaf-213	6	1	associate	associate	NOUN
gujaf-213	6	2	editor	editor	NOUN
gujaf-213	6	3	:	:	PUNCT
gujaf-213	6	4	dr	dr	PROPN
gujaf-213	6	5	.	.	PROPN
gujaf-213	6	6	muhammad	muhammad	PROPN
gujaf-213	6	7	mustapha	mustapha	PROPN
gujaf-213	6	8	bagudo	bagudo	PROPN
gujaf-213	6	9	department	department	PROPN
gujaf-213	6	10	of	of	ADP
gujaf-213	6	11	accounting	accounting	PROPN
gujaf-213	6	12	,	,	PUNCT
gujaf-213	6	13	ahmadu	ahmadu	PROPN
gujaf-213	6	14	bello	bello	PROPN
gujaf-213	6	15	university	university	PROPN
gujaf-213	6	16	zaria	zaria	PROPN
gujaf-213	6	17	,	,	PUNCT
gujaf-213	6	18	kaduna	kaduna	PROPN
gujaf-213	6	19	state	state	PROPN
gujaf-213	6	20	.	.	PUNCT
gujaf-213	7	1	managing	manage	VERB
gujaf-213	7	2	editor	editor	NOUN
gujaf-213	7	3	:	:	PUNCT
gujaf-213	7	4	umar	umar	PROPN
gujaf-213	7	5	farouk	farouk	PROPN
gujaf-213	7	6	abdulkarim	abdulkarim	PROPN
gujaf-213	7	7	department	department	PROPN
gujaf-213	7	8	of	of	ADP
gujaf-213	7	9	accounting	accounting	NOUN
gujaf-213	7	10	and	and	CCONJ
gujaf-213	7	11	finance	finance	NOUN
gujaf-213	7	12	,	,	PUNCT
gujaf-213	7	13	federal	federal	ADJ
gujaf-213	7	14	university	university	NOUN
gujaf-213	7	15	gusau	gusau	PROPN
gujaf-213	7	16	,	,	PUNCT
gujaf-213	7	17	zamfara	zamfara	PROPN
gujaf-213	7	18	state	state	PROPN
gujaf-213	7	19	.	.	PUNCT
gujaf-213	8	1	editorial	editorial	PROPN
gujaf-213	8	2	board	board	NOUN
gujaf-213	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-213	8	4	modu	modu	PROPN
gujaf-213	8	5	kumshe	kumshe	PROPN
gujaf-213	8	6	department	department	PROPN
gujaf-213	8	7	of	of	ADP
gujaf-213	8	8	accounting	accounting	PROPN
gujaf-213	8	9	,	,	PUNCT
gujaf-213	8	10	university	university	NOUN
gujaf-213	8	11	of	of	ADP
gujaf-213	8	12	maiduguri	maiduguri	PROPN
gujaf-213	8	13	,	,	PUNCT
gujaf-213	8	14	borno	borno	PROPN
gujaf-213	8	15	state	state	PROPN
gujaf-213	8	16	.	.	PUNCT
gujaf-213	9	1	prof	prof	PROPN
gujaf-213	9	2	ugochukwu	ugochukwu	PROPN
gujaf-213	9	3	c.	c.	PROPN
gujaf-213	9	4	nzewi	nzewi	VERB
gujaf-213	9	5	department	department	PROPN
gujaf-213	9	6	of	of	ADP
gujaf-213	9	7	accounting	accounting	PROPN
gujaf-213	9	8	,	,	PUNCT
gujaf-213	9	9	paul	paul	PROPN
gujaf-213	9	10	university	university	PROPN
gujaf-213	9	11	awka	awka	NOUN
gujaf-213	9	12	,	,	PUNCT
gujaf-213	9	13	anambra	anambra	PROPN
gujaf-213	9	14	state	state	PROPN
gujaf-213	9	15	.	.	PUNCT
gujaf-213	10	1	prof	prof	PROPN
gujaf-213	10	2	kabir	kabir	PROPN
gujaf-213	10	3	tahir	tahir	PROPN
gujaf-213	10	4	hamid	hamid	PROPN
gujaf-213	10	5	department	department	PROPN
gujaf-213	10	6	of	of	ADP
gujaf-213	10	7	accounting	accounting	PROPN
gujaf-213	10	8	,	,	PUNCT
gujaf-213	10	9	bayero	bayero	PROPN
gujaf-213	10	10	university	university	PROPN
gujaf-213	10	11	,	,	PUNCT
gujaf-213	10	12	kano	kano	PROPN
gujaf-213	10	13	,	,	PUNCT
gujaf-213	10	14	kano	kano	PROPN
gujaf-213	10	15	state	state	PROPN
gujaf-213	10	16	.	.	PUNCT
gujaf-213	11	1	prof	prof	PROPN
gujaf-213	11	2	.	.	PUNCT
gujaf-213	12	1	ekoja	ekoja	PROPN
gujaf-213	12	2	b.	b.	PROPN
gujaf-213	12	3	ekoja	ekoja	PROPN
gujaf-213	12	4	department	department	PROPN
gujaf-213	12	5	of	of	ADP
gujaf-213	12	6	accounting	accounting	PROPN
gujaf-213	12	7	,	,	PUNCT
gujaf-213	12	8	university	university	PROPN
gujaf-213	12	9	of	of	ADP
gujaf-213	12	10	jos	jos	PROPN
gujaf-213	12	11	.	.	PROPN
gujaf-213	12	12	prof	prof	PROPN
gujaf-213	12	13	.	.	PUNCT
gujaf-213	13	1	clifford	clifford	PROPN
gujaf-213	13	2	ofurum	ofurum	PROPN
gujaf-213	13	3	department	department	PROPN
gujaf-213	13	4	of	of	ADP
gujaf-213	13	5	accounting	accounting	PROPN
gujaf-213	13	6	,	,	PUNCT
gujaf-213	13	7	university	university	NOUN
gujaf-213	13	8	of	of	ADP
gujaf-213	13	9	portharcourt	portharcourt	PROPN
gujaf-213	13	10	,	,	PUNCT
gujaf-213	13	11	rivers	river	NOUN
gujaf-213	13	12	state	state	PROPN
gujaf-213	13	13	.	.	PUNCT
gujaf-213	14	1	prof	prof	PROPN
gujaf-213	14	2	.	.	PUNCT
gujaf-213	15	1	ahmad	ahmad	PROPN
gujaf-213	15	2	bello	bello	PROPN
gujaf-213	15	3	dogarawa	dogarawa	PROPN
gujaf-213	15	4	department	department	PROPN
gujaf-213	15	5	of	of	ADP
gujaf-213	15	6	accounting	accounting	NOUN
gujaf-213	15	7	,	,	PUNCT
gujaf-213	15	8	ahmadu	ahmadu	PROPN
gujaf-213	15	9	bello	bello	PROPN
gujaf-213	15	10	university	university	PROPN
gujaf-213	15	11	zaria	zaria	PROPN
gujaf-213	15	12	.	.	PUNCT
gujaf-213	16	1	prof	prof	PROPN
gujaf-213	16	2	.	.	PUNCT
gujaf-213	17	1	yusuf	yusuf	PROPN
gujaf-213	17	2	.	.	PUNCT
gujaf-213	18	1	b.	b.	PROPN
gujaf-213	18	2	rahman	rahman	PROPN
gujaf-213	18	3	department	department	PROPN
gujaf-213	18	4	of	of	ADP
gujaf-213	18	5	accounting	accounting	PROPN
gujaf-213	18	6	,	,	PUNCT
gujaf-213	18	7	lagos	lagos	NOUN
gujaf-213	18	8	state	state	PROPN
gujaf-213	18	9	university	university	PROPN
gujaf-213	18	10	,	,	PUNCT
gujaf-213	18	11	lagos	lagos	NOUN
gujaf-213	18	12	state	state	NOUN
gujaf-213	18	13	.	.	PUNCT
gujaf-213	19	1	gusau	gusau	PROPN
gujaf-213	19	2	journal	journal	PROPN
gujaf-213	19	3	of	of	ADP
gujaf-213	19	4	accounting	accounting	NOUN
gujaf-213	19	5	and	and	CCONJ
gujaf-213	19	6	finance	finance	NOUN
gujaf-213	19	7	,	,	PUNCT
gujaf-213	19	8	vol	vol	NOUN
gujaf-213	19	9	.	.	PROPN
gujaf-213	19	10	4	4	NUM
gujaf-213	19	11	,	,	PUNCT
gujaf-213	19	12	issue	issue	NOUN
gujaf-213	19	13	1	1	NUM
gujaf-213	19	14	,	,	PUNCT
gujaf-213	19	15	april	april	PROPN
gujaf-213	19	16	,	,	PUNCT
gujaf-213	19	17	2023	2023	NUM
gujaf-213	19	18	iv	iv	NUM
gujaf-213	19	19	prof	prof	NOUN
gujaf-213	19	20	.	.	PUNCT
gujaf-213	20	1	suleiman	suleiman	PROPN
gujaf-213	20	2	a.	a.	PROPN
gujaf-213	20	3	s.	s.	PROPN
gujaf-213	20	4	aruwa	aruwa	PROPN
gujaf-213	20	5	department	department	PROPN
gujaf-213	20	6	of	of	ADP
gujaf-213	20	7	accounting	accounting	PROPN
gujaf-213	20	8	,	,	PUNCT
gujaf-213	20	9	nasarawa	nasarawa	PROPN
gujaf-213	20	10	state	state	PROPN
gujaf-213	20	11	university	university	PROPN
gujaf-213	20	12	,	,	PUNCT
gujaf-213	20	13	keffi	keffi	PROPN
gujaf-213	20	14	,	,	PUNCT
gujaf-213	20	15	nasarawa	nasarawa	PROPN
gujaf-213	20	16	state	state	PROPN
gujaf-213	20	17	.	.	PUNCT
gujaf-213	21	1	prof	prof	PROPN
gujaf-213	21	2	.	.	PUNCT
gujaf-213	22	1	muhammad	muhammad	PROPN
gujaf-213	22	2	junaidu	junaidu	PROPN
gujaf-213	22	3	kurawa	kurawa	PROPN
gujaf-213	22	4	department	department	PROPN
gujaf-213	22	5	of	of	ADP
gujaf-213	22	6	accounting	accounting	PROPN
gujaf-213	22	7	,	,	PUNCT
gujaf-213	22	8	bayero	bayero	PROPN
gujaf-213	22	9	university	university	PROPN
gujaf-213	22	10	kano	kano	PROPN
gujaf-213	22	11	,	,	PUNCT
gujaf-213	22	12	kano	kano	PROPN
gujaf-213	22	13	state	state	PROPN
gujaf-213	22	14	.	.	PUNCT
gujaf-213	23	1	prof	prof	PROPN
gujaf-213	23	2	.	.	PUNCT
gujaf-213	24	1	muhammad	muhammad	PROPN
gujaf-213	24	2	habibu	habibu	ADJ
gujaf-213	24	3	sabari	sabari	PROPN
gujaf-213	24	4	department	department	PROPN
gujaf-213	24	5	of	of	ADP
gujaf-213	24	6	accounting	accounting	NOUN
gujaf-213	24	7	,	,	PUNCT
gujaf-213	24	8	ahmadu	ahmadu	PROPN
gujaf-213	24	9	bello	bello	PROPN
gujaf-213	24	10	university	university	PROPN
gujaf-213	24	11	,	,	PUNCT
gujaf-213	24	12	zaria	zaria	PROPN
gujaf-213	24	13	.	.	PUNCT
gujaf-213	24	14	prof	prof	PROPN
gujaf-213	24	15	.	.	PUNCT
gujaf-213	25	1	okpanachi	okpanachi	PROPN
gujaf-213	25	2	joshua	joshua	PROPN
gujaf-213	25	3	department	department	PROPN
gujaf-213	25	4	of	of	ADP
gujaf-213	25	5	accounting	accounting	NOUN
gujaf-213	25	6	and	and	CCONJ
gujaf-213	25	7	management	management	NOUN
gujaf-213	25	8	,	,	PUNCT
gujaf-213	25	9	nigerian	nigerian	ADJ
gujaf-213	25	10	defence	defence	PROPN
gujaf-213	25	11	academy	academy	PROPN
gujaf-213	25	12	,	,	PUNCT
gujaf-213	25	13	kaduna	kaduna	PROPN
gujaf-213	25	14	.	.	PROPN
gujaf-213	25	15	prof	prof	PROPN
gujaf-213	25	16	.	.	PUNCT
gujaf-213	26	1	hassan	hassan	PROPN
gujaf-213	26	2	ibrahim	ibrahim	PROPN
gujaf-213	26	3	department	department	PROPN
gujaf-213	26	4	of	of	ADP
gujaf-213	26	5	accounting	accounting	PROPN
gujaf-213	26	6	,	,	PUNCT
gujaf-213	26	7	ibb	ibb	NOUN
gujaf-213	26	8	university	university	NOUN
gujaf-213	26	9	,	,	PUNCT
gujaf-213	26	10	lapai	lapai	NOUN
gujaf-213	26	11	,	,	PUNCT
gujaf-213	26	12	niger	niger	NOUN
gujaf-213	26	13	state	state	NOUN
gujaf-213	26	14	.	.	PUNCT
gujaf-213	27	1	prof	prof	PROPN
gujaf-213	27	2	.	.	PUNCT
gujaf-213	28	1	ifeoma	ifeoma	PROPN
gujaf-213	28	2	mary	mary	PROPN
gujaf-213	28	3	okwo	okwo	PROPN
gujaf-213	28	4	department	department	PROPN
gujaf-213	28	5	of	of	ADP
gujaf-213	28	6	accounting	accounting	PROPN
gujaf-213	28	7	,	,	PUNCT
gujaf-213	28	8	enugu	enugu	PROPN
gujaf-213	28	9	state	state	PROPN
gujaf-213	28	10	university	university	PROPN
gujaf-213	28	11	of	of	ADP
gujaf-213	28	12	science	science	NOUN
gujaf-213	28	13	and	and	CCONJ
gujaf-213	28	14	technology	technology	NOUN
gujaf-213	28	15	,	,	PUNCT
gujaf-213	28	16	enugu	enugu	PROPN
gujaf-213	28	17	state	state	PROPN
gujaf-213	28	18	.	.	PUNCT
gujaf-213	29	1	prof	prof	PROPN
gujaf-213	29	2	.	.	PROPN
gujaf-213	30	1	aminu	aminu	PROPN
gujaf-213	30	2	isah	isah	PROPN
gujaf-213	30	3	department	department	PROPN
gujaf-213	30	4	of	of	ADP
gujaf-213	30	5	accounting	accounting	PROPN
gujaf-213	30	6	,	,	PUNCT
gujaf-213	30	7	bayero	bayero	PROPN
gujaf-213	30	8	university	university	PROPN
gujaf-213	30	9	,	,	PUNCT
gujaf-213	30	10	kano	kano	PROPN
gujaf-213	30	11	,	,	PUNCT
gujaf-213	30	12	kano	kano	PROPN
gujaf-213	30	13	state	state	PROPN
gujaf-213	30	14	.	.	PUNCT
gujaf-213	31	1	prof	prof	PROPN
gujaf-213	31	2	.	.	PUNCT
gujaf-213	32	1	ahmadu	ahmadu	PROPN
gujaf-213	32	2	bello	bello	PROPN
gujaf-213	32	3	department	department	PROPN
gujaf-213	32	4	of	of	ADP
gujaf-213	32	5	accounting	accounting	NOUN
gujaf-213	32	6	,	,	PUNCT
gujaf-213	32	7	ahmadu	ahmadu	PROPN
gujaf-213	32	8	bello	bello	PROPN
gujaf-213	32	9	university	university	PROPN
gujaf-213	32	10	,	,	PUNCT
gujaf-213	32	11	zaria	zaria	PROPN
gujaf-213	32	12	.	.	PUNCT
gujaf-213	33	1	prof	prof	PROPN
gujaf-213	33	2	.	.	PUNCT
gujaf-213	34	1	musa	musa	PROPN
gujaf-213	34	2	yelwa	yelwa	PROPN
gujaf-213	34	3	abubakar	abubakar	PROPN
gujaf-213	34	4	department	department	PROPN
gujaf-213	34	5	of	of	ADP
gujaf-213	34	6	accounting	accounting	PROPN
gujaf-213	34	7	,	,	PUNCT
gujaf-213	34	8	usmanu	usmanu	PROPN
gujaf-213	34	9	danfodiyo	danfodiyo	PROPN
gujaf-213	34	10	university	university	PROPN
gujaf-213	34	11	,	,	PUNCT
gujaf-213	34	12	sokoto	sokoto	PROPN
gujaf-213	34	13	state	state	PROPN
gujaf-213	34	14	.	.	PUNCT
gujaf-213	35	1	prof	prof	PROPN
gujaf-213	35	2	.	.	PUNCT
gujaf-213	36	1	salisu	salisu	PROPN
gujaf-213	36	2	abubakar	abubakar	PROPN
gujaf-213	36	3	department	department	PROPN
gujaf-213	36	4	of	of	ADP
gujaf-213	36	5	accounting	accounting	NOUN
gujaf-213	36	6	,	,	PUNCT
gujaf-213	36	7	ahmadu	ahmadu	PROPN
gujaf-213	36	8	bello	bello	PROPN
gujaf-213	36	9	university	university	PROPN
gujaf-213	36	10	zaria	zaria	PROPN
gujaf-213	36	11	,	,	PUNCT
gujaf-213	36	12	kaduna	kaduna	PROPN
gujaf-213	36	13	state	state	PROPN
gujaf-213	36	14	.	.	PUNCT
gujaf-213	37	1	dr	dr	PROPN
gujaf-213	37	2	.	.	PROPN
gujaf-213	37	3	isaq	isaq	PROPN
gujaf-213	37	4	alhaji	alhaji	PROPN
gujaf-213	37	5	samaila	samaila	PROPN
gujaf-213	37	6	department	department	PROPN
gujaf-213	37	7	of	of	ADP
gujaf-213	37	8	accounting	accounting	PROPN
gujaf-213	37	9	,	,	PUNCT
gujaf-213	37	10	bayero	bayero	PROPN
gujaf-213	37	11	university	university	NOUN
gujaf-213	37	12	,	,	PUNCT
gujaf-213	37	13	kano	kano	PROPN
gujaf-213	37	14	state	state	PROPN
gujaf-213	37	15	.	.	PUNCT
gujaf-213	38	1	dr	dr	PROPN
gujaf-213	38	2	.	.	PROPN
gujaf-213	38	3	fatima	fatima	PROPN
gujaf-213	38	4	alfa	alfa	PROPN
gujaf-213	38	5	department	department	PROPN
gujaf-213	38	6	of	of	ADP
gujaf-213	38	7	accounting	accounting	PROPN
gujaf-213	38	8	,	,	PUNCT
gujaf-213	38	9	university	university	NOUN
gujaf-213	38	10	of	of	ADP
gujaf-213	38	11	maiduguri	maiduguri	PROPN
gujaf-213	38	12	,	,	PUNCT
gujaf-213	38	13	borno	borno	PROPN
gujaf-213	38	14	state	state	PROPN
gujaf-213	38	15	.	.	PUNCT
gujaf-213	39	1	gusau	gusau	PROPN
gujaf-213	39	2	journal	journal	PROPN
gujaf-213	39	3	of	of	ADP
gujaf-213	39	4	accounting	accounting	NOUN
gujaf-213	39	5	and	and	CCONJ
gujaf-213	39	6	finance	finance	NOUN
gujaf-213	39	7	,	,	PUNCT
gujaf-213	39	8	vol	vol	NOUN
gujaf-213	39	9	.	.	PROPN
gujaf-213	39	10	4	4	NUM
gujaf-213	39	11	,	,	PUNCT
gujaf-213	39	12	issue	issue	NOUN
gujaf-213	39	13	1	1	NUM
gujaf-213	39	14	,	,	PUNCT
gujaf-213	39	15	april	april	PROPN
gujaf-213	39	16	,	,	PUNCT
gujaf-213	39	17	2023	2023	NUM
gujaf-213	39	18	v	v	ADP
gujaf-213	39	19	dr	dr	PROPN
gujaf-213	39	20	.	.	PROPN
gujaf-213	39	21	sunusi	sunusi	PROPN
gujaf-213	39	22	sa'ad	sa'ad	PROPN
gujaf-213	39	23	ahmad	ahmad	PROPN
gujaf-213	39	24	department	department	PROPN
gujaf-213	39	25	of	of	ADP
gujaf-213	39	26	accounting	accounting	PROPN
gujaf-213	39	27	,	,	PUNCT
gujaf-213	39	28	federal	federal	ADJ
gujaf-213	39	29	university	university	NOUN
gujaf-213	39	30	dutse	dutse	NOUN
gujaf-213	39	31	,	,	PUNCT
gujaf-213	39	32	jigawa	jigawa	PROPN
gujaf-213	39	33	state	state	PROPN
gujaf-213	39	34	.	.	PUNCT
gujaf-213	40	1	dr	dr	PROPN
gujaf-213	40	2	.	.	PROPN
gujaf-213	40	3	nasiru	nasiru	PROPN
gujaf-213	40	4	a.	a.	PROPN
gujaf-213	40	5	ka’oje	ka’oje	PROPN
gujaf-213	40	6	department	department	PROPN
gujaf-213	40	7	of	of	ADP
gujaf-213	40	8	accounting	accounting	PROPN
gujaf-213	40	9	,	,	PUNCT
gujaf-213	40	10	usmanu	usmanu	PROPN
gujaf-213	40	11	danfodiyo	danfodiyo	PROPN
gujaf-213	40	12	university	university	PROPN
gujaf-213	40	13	sokoto	sokoto	PROPN
gujaf-213	40	14	state	state	PROPN
gujaf-213	40	15	.	.	PUNCT
gujaf-213	41	1	dr	dr	PROPN
gujaf-213	41	2	.	.	PROPN
gujaf-213	41	3	aminu	aminu	PROPN
gujaf-213	41	4	abdullahi	abdullahi	PROPN
gujaf-213	41	5	department	department	PROPN
gujaf-213	41	6	of	of	ADP
gujaf-213	41	7	accounting	accounting	PROPN
gujaf-213	41	8	,	,	PUNCT
gujaf-213	41	9	usmanu	usmanu	PROPN
gujaf-213	41	10	danfodiyo	danfodiyo	PROPN
gujaf-213	41	11	university	university	PROPN
gujaf-213	41	12	sokoto	sokoto	PROPN
gujaf-213	41	13	,	,	PUNCT
gujaf-213	41	14	state	state	PROPN
gujaf-213	41	15	.	.	PUNCT
gujaf-213	42	1	dr	dr	PROPN
gujaf-213	42	2	.	.	PROPN
gujaf-213	42	3	onipe	onipe	PROPN
gujaf-213	42	4	adebenege	adebenege	PROPN
gujaf-213	42	5	yahaya	yahaya	PROPN
gujaf-213	42	6	department	department	PROPN
gujaf-213	42	7	of	of	ADP
gujaf-213	42	8	accounting	accounting	PROPN
gujaf-213	42	9	,	,	PUNCT
gujaf-213	42	10	nigerian	nigerian	ADJ
gujaf-213	42	11	defence	defence	PROPN
gujaf-213	42	12	academy	academy	PROPN
gujaf-213	42	13	,	,	PUNCT
gujaf-213	42	14	kaduna	kaduna	PROPN
gujaf-213	42	15	state	state	PROPN
gujaf-213	42	16	.	.	PUNCT
gujaf-213	43	1	dr	dr	PROPN
gujaf-213	43	2	.	.	PROPN
gujaf-213	43	3	saidu	saidu	PROPN
gujaf-213	43	4	adamu	adamu	PROPN
gujaf-213	43	5	department	department	PROPN
gujaf-213	43	6	of	of	ADP
gujaf-213	43	7	accounting	accounting	PROPN
gujaf-213	43	8	,	,	PUNCT
gujaf-213	43	9	federal	federal	ADJ
gujaf-213	43	10	university	university	PROPN
gujaf-213	43	11	of	of	ADP
gujaf-213	43	12	kashere	kashere	PROPN
gujaf-213	43	13	,	,	PUNCT
gujaf-213	43	14	gombe	gombe	ADJ
gujaf-213	43	15	state	state	NOUN
gujaf-213	43	16	.	.	PUNCT
gujaf-213	44	1	dr	dr	PROPN
gujaf-213	44	2	.	.	PROPN
gujaf-213	44	3	nasiru	nasiru	PROPN
gujaf-213	44	4	yunusa	yunusa	PROPN
gujaf-213	44	5	department	department	PROPN
gujaf-213	44	6	of	of	ADP
gujaf-213	44	7	accounting	accounting	NOUN
gujaf-213	44	8	,	,	PUNCT
gujaf-213	44	9	ahmadu	ahmadu	PROPN
gujaf-213	44	10	bello	bello	PROPN
gujaf-213	44	11	university	university	PROPN
gujaf-213	44	12	zaria	zaria	PROPN
gujaf-213	44	13	.	.	PUNCT
gujaf-213	45	1	dr	dr	PROPN
gujaf-213	45	2	.	.	PROPN
gujaf-213	45	3	aisha	aisha	PROPN
gujaf-213	45	4	nuhu	nuhu	PROPN
gujaf-213	45	5	muhammad	muhammad	PROPN
gujaf-213	45	6	department	department	PROPN
gujaf-213	45	7	of	of	ADP
gujaf-213	45	8	accounting	accounting	PROPN
gujaf-213	45	9	,	,	PUNCT
gujaf-213	45	10	ahmadu	ahmadu	PROPN
gujaf-213	45	11	bello	bello	PROPN
gujaf-213	45	12	university	university	PROPN
gujaf-213	45	13	zaria	zaria	PROPN
gujaf-213	45	14	.	.	PUNCT
gujaf-213	46	1	dr	dr	PROPN
gujaf-213	46	2	.	.	PROPN
gujaf-213	46	3	lawal	lawal	PROPN
gujaf-213	46	4	muhammad	muhammad	PROPN
gujaf-213	46	5	department	department	PROPN
gujaf-213	46	6	of	of	ADP
gujaf-213	46	7	accounting	accounting	PROPN
gujaf-213	46	8	,	,	PUNCT
gujaf-213	46	9	ahmadu	ahmadu	PROPN
gujaf-213	46	10	bello	bello	PROPN
gujaf-213	46	11	university	university	PROPN
gujaf-213	46	12	zaria	zaria	PROPN
gujaf-213	46	13	.	.	PUNCT
gujaf-213	47	1	dr	dr	PROPN
gujaf-213	47	2	.	.	PROPN
gujaf-213	47	3	farouk	farouk	PROPN
gujaf-213	47	4	adeza	adeza	PROPN
gujaf-213	47	5	school	school	NOUN
gujaf-213	47	6	of	of	ADP
gujaf-213	47	7	business	business	NOUN
gujaf-213	47	8	and	and	CCONJ
gujaf-213	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-213	47	10	,	,	PUNCT
gujaf-213	47	11	american	american	PROPN
gujaf-213	47	12	university	university	PROPN
gujaf-213	47	13	of	of	ADP
gujaf-213	47	14	nigeria	nigeria	PROPN
gujaf-213	47	15	,	,	PUNCT
gujaf-213	47	16	yola	yola	PROPN
gujaf-213	47	17	.	.	PUNCT
gujaf-213	48	1	dr	dr	PROPN
gujaf-213	48	2	.	.	PROPN
gujaf-213	48	3	bashir	bashir	PROPN
gujaf-213	48	4	umar	umar	PROPN
gujaf-213	48	5	farouk	farouk	PROPN
gujaf-213	48	6	department	department	PROPN
gujaf-213	48	7	of	of	ADP
gujaf-213	48	8	economics	economic	NOUN
gujaf-213	48	9	,	,	PUNCT
gujaf-213	48	10	federal	federal	ADJ
gujaf-213	48	11	university	university	NOUN
gujaf-213	48	12	gusau	gusau	PROPN
gujaf-213	48	13	,	,	PUNCT
gujaf-213	48	14	zamfara	zamfara	PROPN
gujaf-213	48	15	state	state	PROPN
gujaf-213	48	16	.	.	PUNCT
gujaf-213	49	1	dr	dr	PROPN
gujaf-213	49	2	emmanuel	emmanuel	PROPN
gujaf-213	49	3	omokhuale	omokhuale	PROPN
gujaf-213	49	4	department	department	PROPN
gujaf-213	49	5	of	of	ADP
gujaf-213	49	6	mathematics	mathematics	PROPN
gujaf-213	49	7	,	,	PUNCT
gujaf-213	49	8	federal	federal	ADJ
gujaf-213	49	9	university	university	NOUN
gujaf-213	49	10	gusau	gusau	NOUN
gujaf-213	49	11	,	,	PUNCT
gujaf-213	49	12	zamfara	zamfara	PROPN
gujaf-213	49	13	.	.	PUNCT
gujaf-213	50	1	state	state	PROPN
gujaf-213	50	2	gusau	gusau	PROPN
gujaf-213	50	3	journal	journal	PROPN
gujaf-213	50	4	of	of	ADP
gujaf-213	50	5	accounting	accounting	NOUN
gujaf-213	50	6	and	and	CCONJ
gujaf-213	50	7	finance	finance	NOUN
gujaf-213	50	8	,	,	PUNCT
gujaf-213	50	9	vol	vol	NOUN
gujaf-213	50	10	.	.	PROPN
gujaf-213	50	11	4	4	NUM
gujaf-213	50	12	,	,	PUNCT
gujaf-213	50	13	issue	issue	NOUN
gujaf-213	50	14	1	1	NUM
gujaf-213	50	15	,	,	PUNCT
gujaf-213	50	16	april	april	PROPN
gujaf-213	50	17	,	,	PUNCT
gujaf-213	50	18	2023	2023	NUM
gujaf-213	50	19	vi	vi	NOUN
gujaf-213	50	20	advisory	advisory	NOUN
gujaf-213	50	21	board	board	NOUN
gujaf-213	50	22	members	member	NOUN
gujaf-213	50	23	prof	prof	PROPN
gujaf-213	50	24	.	.	PUNCT
gujaf-213	51	1	kabiru	kabiru	PROPN
gujaf-213	51	2	isah	isah	PROPN
gujaf-213	51	3	dandago	dandago	PROPN
gujaf-213	51	4	,	,	PUNCT
gujaf-213	51	5	bayero	bayero	PROPN
gujaf-213	51	6	university	university	PROPN
gujaf-213	51	7	kano	kano	PROPN
gujaf-213	51	8	,	,	PUNCT
gujaf-213	51	9	kano	kano	PROPN
gujaf-213	51	10	state	state	PROPN
gujaf-213	51	11	.	.	PUNCT
gujaf-213	52	1	prof	prof	PROPN
gujaf-213	52	2	a	a	DET
gujaf-213	52	3	m	m	NOUN
gujaf-213	52	4	bashir	bashir	NOUN
gujaf-213	52	5	,	,	PUNCT
gujaf-213	52	6	usmanu	usmanu	PROPN
gujaf-213	52	7	danfodiyo	danfodiyo	PROPN
gujaf-213	52	8	university	university	PROPN
gujaf-213	52	9	sokoto	sokoto	PROPN
gujaf-213	52	10	,	,	PUNCT
gujaf-213	52	11	sokoto	sokoto	PROPN
gujaf-213	52	12	state	state	PROPN
gujaf-213	52	13	.	.	PUNCT
gujaf-213	53	1	prof	prof	PROPN
gujaf-213	53	2	.	.	PUNCT
gujaf-213	54	1	muhammad	muhammad	PROPN
gujaf-213	54	2	tanko	tanko	PROPN
gujaf-213	54	3	,	,	PUNCT
gujaf-213	54	4	kaduna	kaduna	PROPN
gujaf-213	54	5	state	state	PROPN
gujaf-213	54	6	university	university	PROPN
gujaf-213	54	7	,	,	PUNCT
gujaf-213	54	8	kaduna	kaduna	PROPN
gujaf-213	54	9	.	.	PROPN
gujaf-213	54	10	prof	prof	PROPN
gujaf-213	54	11	.	.	PUNCT
gujaf-213	54	12	bayero	bayero	PROPN
gujaf-213	55	1	a	a	DET
gujaf-213	55	2	m	m	NOUN
gujaf-213	55	3	sabir	sabir	NOUN
gujaf-213	55	4	,	,	PUNCT
gujaf-213	55	5	usmanu	usmanu	PROPN
gujaf-213	55	6	danfodiyo	danfodiyo	PROPN
gujaf-213	55	7	university	university	PROPN
gujaf-213	55	8	sokoto	sokoto	PROPN
gujaf-213	55	9	,	,	PUNCT
gujaf-213	55	10	sokoto	sokoto	PROPN
gujaf-213	55	11	state	state	PROPN
gujaf-213	55	12	.	.	PUNCT
gujaf-213	56	1	prof	prof	PROPN
gujaf-213	56	2	.	.	PUNCT
gujaf-213	57	1	aliyu	aliyu	PROPN
gujaf-213	57	2	sulaiman	sulaiman	PROPN
gujaf-213	57	3	kantudu	kantudu	PROPN
gujaf-213	57	4	,	,	PUNCT
gujaf-213	57	5	bayero	bayero	PROPN
gujaf-213	57	6	university	university	PROPN
gujaf-213	57	7	kano	kano	PROPN
gujaf-213	57	8	,	,	PUNCT
gujaf-213	57	9	kano	kano	PROPN
gujaf-213	57	10	state	state	PROPN
gujaf-213	57	11	.	.	PUNCT
gujaf-213	58	1	editorial	editorial	PROPN
gujaf-213	58	2	secretary	secretary	PROPN
gujaf-213	58	3	usman	usman	PROPN
gujaf-213	58	4	muhammad	muhammad	PROPN
gujaf-213	58	5	adam	adam	PROPN
gujaf-213	58	6	department	department	PROPN
gujaf-213	58	7	of	of	ADP
gujaf-213	58	8	accounting	accounting	NOUN
gujaf-213	58	9	and	and	CCONJ
gujaf-213	58	10	finance	finance	NOUN
gujaf-213	58	11	,	,	PUNCT
gujaf-213	58	12	federal	federal	ADJ
gujaf-213	58	13	university	university	NOUN
gujaf-213	58	14	gusau	gusau	PROPN
gujaf-213	58	15	,	,	PUNCT
gujaf-213	58	16	zamfara	zamfara	PROPN
gujaf-213	58	17	state	state	PROPN
gujaf-213	58	18	.	.	PUNCT
gujaf-213	59	1	gusau	gusau	PROPN
gujaf-213	59	2	journal	journal	PROPN
gujaf-213	59	3	of	of	ADP
gujaf-213	59	4	accounting	accounting	NOUN
gujaf-213	59	5	and	and	CCONJ
gujaf-213	59	6	finance	finance	NOUN
gujaf-213	59	7	,	,	PUNCT
gujaf-213	59	8	vol	vol	NOUN
gujaf-213	59	9	.	.	PROPN
gujaf-213	59	10	4	4	NUM
gujaf-213	59	11	,	,	PUNCT
gujaf-213	59	12	issue	issue	NOUN
gujaf-213	59	13	1	1	NUM
gujaf-213	59	14	,	,	PUNCT
gujaf-213	59	15	april	april	PROPN
gujaf-213	59	16	,	,	PUNCT
gujaf-213	59	17	2023	2023	NUM
gujaf-213	59	18	vii	vii	PROPN
gujaf-213	59	19	call	call	NOUN
gujaf-213	59	20	for	for	ADP
gujaf-213	59	21	papers	paper	NOUN
gujaf-213	59	22	the	the	DET
gujaf-213	59	23	editorial	editorial	ADJ
gujaf-213	59	24	board	board	NOUN
gujaf-213	59	25	of	of	ADP
gujaf-213	59	26	gusau	gusau	PROPN
gujaf-213	59	27	journal	journal	PROPN
gujaf-213	59	28	of	of	ADP
gujaf-213	59	29	accounting	accounting	NOUN
gujaf-213	59	30	and	and	CCONJ
gujaf-213	59	31	finance	finance	NOUN
gujaf-213	59	32	(	(	PUNCT
gujaf-213	59	33	gujaf	gujaf	NOUN
gujaf-213	59	34	)	)	PUNCT
gujaf-213	59	35	is	be	AUX
gujaf-213	59	36	hereby	hereby	ADV
gujaf-213	59	37	inviting	invite	VERB
gujaf-213	59	38	authors	author	NOUN
gujaf-213	59	39	to	to	PART
gujaf-213	59	40	submit	submit	VERB
gujaf-213	59	41	their	their	PRON
gujaf-213	59	42	unpublished	unpublished	ADJ
gujaf-213	59	43	manuscript	manuscript	NOUN
gujaf-213	59	44	for	for	ADP
gujaf-213	59	45	publication	publication	NOUN
gujaf-213	59	46	.	.	PUNCT
gujaf-213	60	1	the	the	DET
gujaf-213	60	2	journal	journal	NOUN
gujaf-213	60	3	is	be	AUX
gujaf-213	60	4	published	publish	VERB
gujaf-213	60	5	in	in	ADP
gujaf-213	60	6	two	two	NUM
gujaf-213	60	7	issues	issue	NOUN
gujaf-213	60	8	of	of	ADP
gujaf-213	60	9	april	april	PROPN
gujaf-213	60	10	and	and	CCONJ
gujaf-213	60	11	october	october	PROPN
gujaf-213	60	12	annually	annually	ADV
gujaf-213	60	13	.	.	PUNCT
gujaf-213	61	1	gujaf	gujaf	NOUN
gujaf-213	61	2	is	be	AUX
gujaf-213	61	3	a	a	DET
gujaf-213	61	4	double	double	ADJ
gujaf-213	61	5	-	-	PUNCT
gujaf-213	61	6	blind	blind	ADJ
gujaf-213	61	7	peer	peer	NOUN
gujaf-213	61	8	reviewed	review	VERB
gujaf-213	61	9	journal	journal	NOUN
gujaf-213	61	10	published	publish	VERB
gujaf-213	61	11	by	by	ADP
gujaf-213	61	12	the	the	DET
gujaf-213	61	13	department	department	NOUN
gujaf-213	61	14	of	of	ADP
gujaf-213	61	15	accounting	accounting	NOUN
gujaf-213	61	16	and	and	CCONJ
gujaf-213	61	17	finance	finance	NOUN
gujaf-213	61	18	,	,	PUNCT
gujaf-213	61	19	faculty	faculty	NOUN
gujaf-213	61	20	of	of	ADP
gujaf-213	61	21	management	management	NOUN
gujaf-213	61	22	and	and	CCONJ
gujaf-213	61	23	social	social	ADJ
gujaf-213	61	24	sciences	science	NOUN
gujaf-213	61	25	,	,	PUNCT
gujaf-213	61	26	federal	federal	ADJ
gujaf-213	61	27	university	university	NOUN
gujaf-213	61	28	gusau	gusau	NOUN
gujaf-213	61	29	,	,	PUNCT
gujaf-213	61	30	zamfara	zamfara	PROPN
gujaf-213	61	31	state	state	PROPN
gujaf-213	61	32	nigeria	nigeria	PROPN
gujaf-213	61	33	the	the	DET
gujaf-213	61	34	journal	journal	PROPN
gujaf-213	61	35	accepts	accept	VERB
gujaf-213	61	36	papers	paper	NOUN
gujaf-213	61	37	in	in	ADP
gujaf-213	61	38	all	all	DET
gujaf-213	61	39	areas	area	NOUN
gujaf-213	61	40	of	of	ADP
gujaf-213	61	41	accounting	accounting	NOUN
gujaf-213	61	42	and	and	CCONJ
gujaf-213	61	43	finance	finance	NOUN
gujaf-213	61	44	for	for	ADP
gujaf-213	61	45	publication	publication	NOUN
gujaf-213	61	46	which	which	PRON
gujaf-213	61	47	include	include	VERB
gujaf-213	61	48	:	:	PUNCT
gujaf-213	61	49	accounting	accounting	NOUN
gujaf-213	61	50	standards	standard	NOUN
gujaf-213	61	51	,	,	PUNCT
gujaf-213	61	52	accounting	account	VERB
gujaf-213	61	53	information	information	NOUN
gujaf-213	61	54	system	system	NOUN
gujaf-213	61	55	,	,	PUNCT
gujaf-213	61	56	financial	financial	ADJ
gujaf-213	61	57	reporting	reporting	NOUN
gujaf-213	61	58	,	,	PUNCT
gujaf-213	61	59	earnings	earning	NOUN
gujaf-213	61	60	management	management	NOUN
gujaf-213	61	61	,	,	PUNCT
gujaf-213	61	62	,	,	PUNCT
gujaf-213	61	63	auditing	auditing	NOUN
gujaf-213	61	64	and	and	CCONJ
gujaf-213	61	65	investigation	investigation	NOUN
gujaf-213	61	66	,	,	PUNCT
gujaf-213	61	67	auditing	auditing	NOUN
gujaf-213	61	68	and	and	CCONJ
gujaf-213	61	69	standards	standard	NOUN
gujaf-213	61	70	,	,	PUNCT
gujaf-213	61	71	public	public	ADJ
gujaf-213	61	72	sector	sector	NOUN
gujaf-213	61	73	accounting	accounting	NOUN
gujaf-213	61	74	and	and	CCONJ
gujaf-213	61	75	auditing	auditing	NOUN
gujaf-213	61	76	,	,	PUNCT
gujaf-213	61	77	taxation	taxation	NOUN
gujaf-213	61	78	and	and	CCONJ
gujaf-213	61	79	revenue	revenue	NOUN
gujaf-213	61	80	administration	administration	NOUN
gujaf-213	61	81	,	,	PUNCT
gujaf-213	61	82	corporate	corporate	ADJ
gujaf-213	61	83	governance	governance	NOUN
gujaf-213	61	84	issues	issue	NOUN
gujaf-213	61	85	,	,	PUNCT
gujaf-213	61	86	corporate	corporate	ADJ
gujaf-213	61	87	social	social	ADJ
gujaf-213	61	88	responsibility	responsibility	NOUN
gujaf-213	61	89	,	,	PUNCT
gujaf-213	61	90	sustainability	sustainability	NOUN
gujaf-213	61	91	and	and	CCONJ
gujaf-213	61	92	environmental	environmental	ADJ
gujaf-213	61	93	reporting	reporting	NOUN
gujaf-213	61	94	issue	issue	NOUN
gujaf-213	61	95	,	,	PUNCT
gujaf-213	61	96	information	information	NOUN
gujaf-213	61	97	and	and	CCONJ
gujaf-213	61	98	communication	communication	NOUN
gujaf-213	61	99	technology	technology	NOUN
gujaf-213	61	100	issues	issue	NOUN
gujaf-213	61	101	,	,	PUNCT
gujaf-213	61	102	bankruptcy	bankruptcy	NOUN
gujaf-213	61	103	prediction	prediction	NOUN
gujaf-213	61	104	,	,	PUNCT
gujaf-213	61	105	corporate	corporate	ADJ
gujaf-213	61	106	finance	finance	NOUN
gujaf-213	61	107	,	,	PUNCT
gujaf-213	61	108	personal	personal	ADJ
gujaf-213	61	109	finance	finance	NOUN
gujaf-213	61	110	,	,	PUNCT
gujaf-213	61	111	merger	merger	NOUN
gujaf-213	61	112	and	and	CCONJ
gujaf-213	61	113	acquisitions	acquisition	NOUN
gujaf-213	61	114	,	,	PUNCT
gujaf-213	61	115	capital	capital	NOUN
gujaf-213	61	116	structure	structure	NOUN
gujaf-213	61	117	,	,	PUNCT
gujaf-213	61	118	working	work	VERB
gujaf-213	61	119	capital	capital	NOUN
gujaf-213	61	120	management	management	NOUN
gujaf-213	61	121	,	,	PUNCT
gujaf-213	61	122	enterprises	enterprise	NOUN
gujaf-213	61	123	risk	risk	NOUN
gujaf-213	61	124	management	management	NOUN
gujaf-213	61	125	,	,	PUNCT
gujaf-213	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-213	61	127	,	,	PUNCT
gujaf-213	61	128	international	international	ADJ
gujaf-213	61	129	business	business	NOUN
gujaf-213	61	130	accounting	accounting	NOUN
gujaf-213	61	131	and	and	CCONJ
gujaf-213	61	132	finance	finance	NOUN
gujaf-213	61	133	,	,	PUNCT
gujaf-213	61	134	banking	banking	NOUN
gujaf-213	61	135	crises	crisis	NOUN
gujaf-213	61	136	,	,	PUNCT
gujaf-213	61	137	bank	bank	NOUN
gujaf-213	61	138	’s	’s	PART
gujaf-213	61	139	profitability	profitability	NOUN
gujaf-213	61	140	,	,	PUNCT
gujaf-213	61	141	risk	risk	NOUN
gujaf-213	61	142	and	and	CCONJ
gujaf-213	61	143	insurance	insurance	NOUN
gujaf-213	61	144	issue	issue	NOUN
gujaf-213	61	145	,	,	PUNCT
gujaf-213	61	146	islamic	islamic	ADJ
gujaf-213	61	147	finance	finance	NOUN
gujaf-213	61	148	,	,	PUNCT
gujaf-213	61	149	conventional	conventional	ADJ
gujaf-213	61	150	and	and	CCONJ
gujaf-213	61	151	islamic	islamic	ADJ
gujaf-213	61	152	banks	bank	NOUN
gujaf-213	61	153	and	and	CCONJ
gujaf-213	61	154	so	so	ADV
gujaf-213	61	155	forth	forth	ADV
gujaf-213	61	156	.	.	PUNCT
gujaf-213	62	1	guidelines	guideline	NOUN
gujaf-213	62	2	for	for	ADP
gujaf-213	62	3	submission	submission	NOUN
gujaf-213	62	4	and	and	CCONJ
gujaf-213	62	5	manuscript	manuscript	NOUN
gujaf-213	62	6	format	format	VERB
gujaf-213	62	7	the	the	DET
gujaf-213	62	8	submission	submission	NOUN
gujaf-213	62	9	language	language	NOUN
gujaf-213	62	10	is	be	AUX
gujaf-213	62	11	english	english	PROPN
gujaf-213	62	12	and	and	CCONJ
gujaf-213	62	13	must	must	AUX
gujaf-213	62	14	be	be	AUX
gujaf-213	62	15	a	a	DET
gujaf-213	62	16	well	well	ADV
gujaf-213	62	17	-	-	PUNCT
gujaf-213	62	18	researched	research	VERB
gujaf-213	62	19	original	original	ADJ
gujaf-213	62	20	manuscript	manuscript	NOUN
gujaf-213	62	21	that	that	PRON
gujaf-213	62	22	has	have	AUX
gujaf-213	62	23	not	not	PART
gujaf-213	62	24	previously	previously	ADV
gujaf-213	62	25	been	be	AUX
gujaf-213	62	26	submitted	submit	VERB
gujaf-213	62	27	elsewhere	elsewhere	ADV
gujaf-213	62	28	for	for	ADP
gujaf-213	62	29	publication	publication	NOUN
gujaf-213	62	30	.	.	PUNCT
gujaf-213	63	1	the	the	DET
gujaf-213	63	2	paper	paper	NOUN
gujaf-213	63	3	should	should	AUX
gujaf-213	63	4	not	not	PART
gujaf-213	63	5	exceed	exceed	VERB
gujaf-213	63	6	more	more	ADJ
gujaf-213	63	7	than	than	ADP
gujaf-213	63	8	15	15	NUM
gujaf-213	63	9	pages	page	NOUN
gujaf-213	63	10	on	on	ADP
gujaf-213	63	11	a4	a4	NOUN
gujaf-213	63	12	type	type	NOUN
gujaf-213	63	13	paper	paper	NOUN
gujaf-213	63	14	in	in	ADP
gujaf-213	63	15	ms	ms	ADJ
gujaf-213	63	16	-	-	PUNCT
gujaf-213	63	17	word	word	NOUN
gujaf-213	63	18	format	format	NOUN
gujaf-213	63	19	,	,	PUNCT
gujaf-213	63	20	1.5	1.5	NUM
gujaf-213	63	21	-	-	PUNCT
gujaf-213	63	22	line	line	NOUN
gujaf-213	63	23	spacing	spacing	NOUN
gujaf-213	63	24	,	,	PUNCT
gujaf-213	63	25	12	12	NUM
gujaf-213	63	26	font	font	NOUN
gujaf-213	63	27	size	size	NOUN
gujaf-213	63	28	in	in	ADP
gujaf-213	63	29	times	time	NOUN
gujaf-213	63	30	new	new	ADJ
gujaf-213	63	31	roman	roman	NOUN
gujaf-213	63	32	.	.	PUNCT
gujaf-213	64	1	manuscript	manuscript	NOUN
gujaf-213	64	2	should	should	AUX
gujaf-213	64	3	be	be	AUX
gujaf-213	64	4	tested	test	VERB
gujaf-213	64	5	for	for	ADP
gujaf-213	64	6	plagiarism	plagiarism	NOUN
gujaf-213	64	7	before	before	ADP
gujaf-213	64	8	submission	submission	NOUN
gujaf-213	64	9	,	,	PUNCT
gujaf-213	64	10	as	as	SCONJ
gujaf-213	64	11	the	the	DET
gujaf-213	64	12	maximum	maximum	ADJ
gujaf-213	64	13	similarity	similarity	NOUN
gujaf-213	64	14	index	index	NOUN
gujaf-213	64	15	acceptable	acceptable	ADJ
gujaf-213	64	16	by	by	ADP
gujaf-213	64	17	gujaf	gujaf	NOUN
gujaf-213	64	18	is	be	AUX
gujaf-213	64	19	25	25	NUM
gujaf-213	64	20	percent	percent	NOUN
gujaf-213	64	21	.	.	PUNCT
gujaf-213	65	1	furthermore	furthermore	ADV
gujaf-213	65	2	,	,	PUNCT
gujaf-213	65	3	the	the	DET
gujaf-213	65	4	length	length	NOUN
gujaf-213	65	5	of	of	ADP
gujaf-213	65	6	a	a	DET
gujaf-213	65	7	complete	complete	ADJ
gujaf-213	65	8	article	article	NOUN
gujaf-213	65	9	should	should	AUX
gujaf-213	65	10	not	not	PART
gujaf-213	65	11	exceed	exceed	VERB
gujaf-213	65	12	5000	5000	NUM
gujaf-213	65	13	words	word	NOUN
gujaf-213	65	14	including	include	VERB
gujaf-213	65	15	an	an	DET
gujaf-213	65	16	abstract	abstract	NOUN
gujaf-213	65	17	of	of	ADP
gujaf-213	65	18	not	not	PART
gujaf-213	65	19	more	more	ADJ
gujaf-213	65	20	than	than	ADP
gujaf-213	65	21	250	250	NUM
gujaf-213	65	22	words	word	NOUN
gujaf-213	65	23	with	with	ADP
gujaf-213	65	24	a	a	DET
gujaf-213	65	25	minimum	minimum	NOUN
gujaf-213	65	26	of	of	ADP
gujaf-213	65	27	four	four	NUM
gujaf-213	65	28	key	key	ADJ
gujaf-213	65	29	words	word	NOUN
gujaf-213	65	30	immediately	immediately	ADV
gujaf-213	65	31	after	after	ADP
gujaf-213	65	32	the	the	DET
gujaf-213	65	33	abstract	abstract	NOUN
gujaf-213	65	34	.	.	PUNCT
gujaf-213	66	1	all	all	DET
gujaf-213	66	2	references	reference	NOUN
gujaf-213	66	3	including	include	VERB
gujaf-213	66	4	in	in	ADP
gujaf-213	66	5	text	text	NOUN
gujaf-213	66	6	citation	citation	NOUN
gujaf-213	66	7	and	and	CCONJ
gujaf-213	66	8	reference	reference	NOUN
gujaf-213	66	9	list	list	NOUN
gujaf-213	66	10	,	,	PUNCT
gujaf-213	66	11	tables	table	NOUN
gujaf-213	66	12	and	and	CCONJ
gujaf-213	66	13	figures	figure	NOUN
gujaf-213	66	14	should	should	AUX
gujaf-213	66	15	be	be	AUX
gujaf-213	66	16	in	in	ADP
gujaf-213	66	17	line	line	NOUN
gujaf-213	66	18	with	with	ADP
gujaf-213	66	19	apa	apa	PROPN
gujaf-213	66	20	7th	7th	PROPN
gujaf-213	66	21	edition	edition	NOUN
gujaf-213	66	22	publication	publication	NOUN
gujaf-213	66	23	manual	manual	NOUN
gujaf-213	66	24	.	.	PUNCT
gujaf-213	67	1	finally	finally	ADV
gujaf-213	67	2	,	,	PUNCT
gujaf-213	67	3	manuscript	manuscript	NOUN
gujaf-213	67	4	should	should	AUX
gujaf-213	67	5	be	be	AUX
gujaf-213	67	6	send	send	VERB
gujaf-213	67	7	to	to	ADP
gujaf-213	67	8	our	our	PRON
gujaf-213	67	9	email	email	NOUN
gujaf-213	67	10	address	address	NOUN
gujaf-213	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-213	67	12	and	and	CCONJ
gujaf-213	67	13	a	a	DET
gujaf-213	67	14	copy	copy	NOUN
gujaf-213	67	15	to	to	ADP
gujaf-213	67	16	our	our	PRON
gujaf-213	67	17	website	website	NOUN
gujaf-213	67	18	on	on	ADP
gujaf-213	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-213	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-213	67	21	gusau	gusau	ADJ
gujaf-213	67	22	journal	journal	NOUN
gujaf-213	67	23	of	of	ADP
gujaf-213	67	24	accounting	accounting	NOUN
gujaf-213	67	25	and	and	CCONJ
gujaf-213	67	26	finance	finance	NOUN
gujaf-213	67	27	,	,	PUNCT
gujaf-213	67	28	vol	vol	NOUN
gujaf-213	67	29	.	.	PROPN
gujaf-213	67	30	4	4	NUM
gujaf-213	67	31	,	,	PUNCT
gujaf-213	67	32	issue	issue	NOUN
gujaf-213	67	33	1	1	NUM
gujaf-213	67	34	,	,	PUNCT
gujaf-213	67	35	april	april	PROPN
gujaf-213	67	36	,	,	PUNCT
gujaf-213	67	37	2023	2023	NUM
gujaf-213	67	38	viii	viii	ADJ
gujaf-213	67	39	publication	publication	NOUN
gujaf-213	67	40	procedure	procedure	NOUN
gujaf-213	67	41	after	after	ADP
gujaf-213	67	42	receiving	receive	VERB
gujaf-213	67	43	a	a	DET
gujaf-213	67	44	manuscript	manuscript	NOUN
gujaf-213	67	45	that	that	PRON
gujaf-213	67	46	is	be	AUX
gujaf-213	67	47	within	within	ADP
gujaf-213	67	48	the	the	DET
gujaf-213	67	49	similarity	similarity	NOUN
gujaf-213	67	50	index	index	NOUN
gujaf-213	67	51	threshold	threshold	NOUN
gujaf-213	67	52	,	,	PUNCT
gujaf-213	67	53	a	a	DET
gujaf-213	67	54	confirmation	confirmation	NOUN
gujaf-213	67	55	email	email	NOUN
gujaf-213	67	56	will	will	AUX
gujaf-213	67	57	be	be	AUX
gujaf-213	67	58	send	send	VERB
gujaf-213	67	59	together	together	ADV
gujaf-213	67	60	with	with	ADP
gujaf-213	67	61	a	a	DET
gujaf-213	67	62	request	request	NOUN
gujaf-213	67	63	to	to	PART
gujaf-213	67	64	pay	pay	VERB
gujaf-213	67	65	a	a	DET
gujaf-213	67	66	review	review	NOUN
gujaf-213	67	67	proceeding	proceeding	NOUN
gujaf-213	67	68	fee	fee	NOUN
gujaf-213	67	69	.	.	PUNCT
gujaf-213	68	1	at	at	ADP
gujaf-213	68	2	this	this	DET
gujaf-213	68	3	point	point	NOUN
gujaf-213	68	4	,	,	PUNCT
gujaf-213	68	5	the	the	DET
gujaf-213	68	6	editorial	editorial	ADJ
gujaf-213	68	7	board	board	NOUN
gujaf-213	68	8	will	will	AUX
gujaf-213	68	9	take	take	VERB
gujaf-213	68	10	a	a	DET
gujaf-213	68	11	decision	decision	NOUN
gujaf-213	68	12	on	on	ADP
gujaf-213	68	13	accepting	accept	VERB
gujaf-213	68	14	,	,	PUNCT
gujaf-213	68	15	rejecting	reject	VERB
gujaf-213	68	16	or	or	CCONJ
gujaf-213	68	17	making	make	VERB
gujaf-213	68	18	a	a	DET
gujaf-213	68	19	resubmission	resubmission	NOUN
gujaf-213	68	20	of	of	ADP
gujaf-213	68	21	the	the	DET
gujaf-213	68	22	manuscript	manuscript	NOUN
gujaf-213	68	23	based	base	VERB
gujaf-213	68	24	on	on	ADP
gujaf-213	68	25	the	the	DET
gujaf-213	68	26	outcome	outcome	NOUN
gujaf-213	68	27	of	of	ADP
gujaf-213	68	28	the	the	DET
gujaf-213	68	29	double	double	ADJ
gujaf-213	68	30	-	-	PUNCT
gujaf-213	68	31	blind	blind	ADJ
gujaf-213	68	32	peer	peer	NOUN
gujaf-213	68	33	review	review	NOUN
gujaf-213	68	34	.	.	PUNCT
gujaf-213	69	1	those	those	DET
gujaf-213	69	2	authors	author	NOUN
gujaf-213	69	3	whose	whose	DET
gujaf-213	69	4	manuscript	manuscript	NOUN
gujaf-213	69	5	were	be	AUX
gujaf-213	69	6	accepted	accept	VERB
gujaf-213	69	7	for	for	ADP
gujaf-213	69	8	publication	publication	NOUN
gujaf-213	69	9	will	will	AUX
gujaf-213	69	10	be	be	AUX
gujaf-213	69	11	asked	ask	VERB
gujaf-213	69	12	to	to	PART
gujaf-213	69	13	pay	pay	VERB
gujaf-213	69	14	a	a	DET
gujaf-213	69	15	publication	publication	NOUN
gujaf-213	69	16	fee	fee	NOUN
gujaf-213	69	17	,	,	PUNCT
gujaf-213	69	18	after	after	ADP
gujaf-213	69	19	effecting	effect	VERB
gujaf-213	69	20	all	all	DET
gujaf-213	69	21	suggested	suggest	VERB
gujaf-213	69	22	corrections	correction	NOUN
gujaf-213	69	23	and	and	CCONJ
gujaf-213	69	24	changes	change	NOUN
gujaf-213	69	25	made	make	VERB
gujaf-213	69	26	on	on	ADP
gujaf-213	69	27	the	the	DET
gujaf-213	69	28	manuscript	manuscript	NOUN
gujaf-213	69	29	.	.	PUNCT
gujaf-213	70	1	all	all	DET
gujaf-213	70	2	corrected	correct	VERB
gujaf-213	70	3	papers	paper	NOUN
gujaf-213	70	4	returned	return	VERB
gujaf-213	70	5	within	within	ADP
gujaf-213	70	6	the	the	DET
gujaf-213	70	7	specified	specify	VERB
gujaf-213	70	8	time	time	NOUN
gujaf-213	70	9	frame	frame	NOUN
gujaf-213	70	10	will	will	AUX
gujaf-213	70	11	be	be	AUX
gujaf-213	70	12	published	publish	VERB
gujaf-213	70	13	in	in	ADP
gujaf-213	70	14	that	that	DET
gujaf-213	70	15	issue	issue	NOUN
gujaf-213	70	16	.	.	PUNCT
gujaf-213	71	1	payment	payment	NOUN
gujaf-213	71	2	details	detail	NOUN
gujaf-213	71	3	bank	bank	NOUN
gujaf-213	71	4	:	:	PUNCT
gujaf-213	71	5	fcmb	fcmb	PROPN
gujaf-213	71	6	account	account	PROPN
gujaf-213	71	7	number	number	NOUN
gujaf-213	71	8	:	:	PUNCT
gujaf-213	71	9	7278465011	7278465011	NUM
gujaf-213	71	10	account	account	NOUN
gujaf-213	71	11	name	name	NOUN
gujaf-213	71	12	:	:	PUNCT
gujaf-213	71	13	gusau	gusau	PROPN
gujaf-213	71	14	journal	journal	NOUN
gujaf-213	71	15	of	of	ADP
gujaf-213	71	16	accounting	accounting	NOUN
gujaf-213	71	17	and	and	CCONJ
gujaf-213	71	18	finance	finance	NOUN
gujaf-213	71	19	for	for	ADP
gujaf-213	71	20	inquiry	inquiry	NOUN
gujaf-213	71	21	the	the	DET
gujaf-213	71	22	head	head	NOUN
gujaf-213	71	23	,	,	PUNCT
gujaf-213	71	24	department	department	NOUN
gujaf-213	71	25	of	of	ADP
gujaf-213	71	26	accounting	accounting	NOUN
gujaf-213	71	27	and	and	CCONJ
gujaf-213	71	28	finance	finance	NOUN
gujaf-213	71	29	,	,	PUNCT
gujaf-213	71	30	federal	federal	ADJ
gujaf-213	71	31	university	university	NOUN
gujaf-213	71	32	gusau	gusau	PROPN
gujaf-213	71	33	,	,	PUNCT
gujaf-213	71	34	zamfara	zamfara	PROPN
gujaf-213	71	35	state	state	PROPN
gujaf-213	71	36	.	.	PUNCT
gujaf-213	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-213	73	1	+2348069393824	+2348069393824	PRON
gujaf-213	73	2	for	for	ADP
gujaf-213	73	3	more	more	ADJ
gujaf-213	73	4	information	information	NOUN
gujaf-213	73	5	,	,	PUNCT
gujaf-213	73	6	contact	contact	VERB
gujaf-213	73	7	the	the	DET
gujaf-213	73	8	editor	editor	NOUN
gujaf-213	73	9	-	-	PUNCT
gujaf-213	73	10	in	in	ADP
gujaf-213	73	11	-	-	PUNCT
gujaf-213	73	12	chief	chief	NOUN
gujaf-213	73	13	on	on	ADP
gujaf-213	73	14	+2348067766435	+2348067766435	NUM
gujaf-213	73	15	the	the	DET
gujaf-213	73	16	associate	associate	ADJ
gujaf-213	73	17	editor	editor	NOUN
gujaf-213	73	18	on	on	ADP
gujaf-213	73	19	+2348036057525	+2348036057525	NUM
gujaf-213	73	20	or	or	CCONJ
gujaf-213	73	21	visit	visit	VERB
gujaf-213	73	22	our	our	PRON
gujaf-213	73	23	website	website	NOUN
gujaf-213	73	24	on	on	ADP
gujaf-213	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-213	73	26	or	or	CCONJ
gujaf-213	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-213	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-213	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-213	73	30	gusau	gusau	ADJ
gujaf-213	73	31	journal	journal	NOUN
gujaf-213	73	32	of	of	ADP
gujaf-213	73	33	accounting	accounting	NOUN
gujaf-213	73	34	and	and	CCONJ
gujaf-213	73	35	finance	finance	NOUN
gujaf-213	73	36	,	,	PUNCT
gujaf-213	73	37	vol	vol	NOUN
gujaf-213	73	38	.	.	PROPN
gujaf-213	73	39	4	4	NUM
gujaf-213	73	40	,	,	PUNCT
gujaf-213	73	41	issue	issue	NOUN
gujaf-213	73	42	1	1	NUM
gujaf-213	73	43	,	,	PUNCT
gujaf-213	73	44	april	april	PROPN
gujaf-213	73	45	,	,	PUNCT
gujaf-213	73	46	2023	2023	NUM
gujaf-213	73	47	ix	ix	ADP
gujaf-213	73	48	contents	content	NOUN
gujaf-213	73	49	board	board	NOUN
gujaf-213	73	50	characteristics	characteristic	NOUN
gujaf-213	73	51	and	and	CCONJ
gujaf-213	73	52	earnings	earning	NOUN
gujaf-213	73	53	management	management	NOUN
gujaf-213	73	54	of	of	ADP
gujaf-213	73	55	listed	list	VERB
gujaf-213	73	56	consumer	consumer	NOUN
gujaf-213	73	57	goods	good	NOUN
gujaf-213	73	58	firms	firm	NOUN
gujaf-213	73	59	in	in	ADP
gujaf-213	73	60	nigeria	nigeria	PROPN
gujaf-213	73	61	benjamin	benjamin	PROPN
gujaf-213	73	62	gwabin	gwabin	PROPN
gujaf-213	73	63	joseph	joseph	PROPN
gujaf-213	73	64	,	,	PUNCT
gujaf-213	73	65	murtala	murtala	PROPN
gujaf-213	73	66	abdullahi	abdullahi	PROPN
gujaf-213	73	67	phd	phd	PROPN
gujaf-213	73	68	,	,	PUNCT
gujaf-213	73	69	benjamin	benjamin	PROPN
gujaf-213	73	70	kumai	kumai	PROPN
gujaf-213	73	71	gugong	gugong	PROPN
gujaf-213	73	72	phd	phd	PROPN
gujaf-213	73	73	1	1	NUM
gujaf-213	73	74	dividend	dividend	NOUN
gujaf-213	73	75	policy	policy	NOUN
gujaf-213	73	76	and	and	CCONJ
gujaf-213	73	77	value	value	NOUN
gujaf-213	73	78	of	of	ADP
gujaf-213	73	79	listed	list	VERB
gujaf-213	73	80	non	non	ADJ
gujaf-213	73	81	-	-	ADJ
gujaf-213	73	82	financial	financial	ADJ
gujaf-213	73	83	companies	company	NOUN
gujaf-213	73	84	in	in	ADP
gujaf-213	73	85	nigeria	nigeria	PROPN
gujaf-213	73	86	:	:	PUNCT
gujaf-213	73	87	the	the	DET
gujaf-213	73	88	moderating	moderate	VERB
gujaf-213	73	89	effect	effect	NOUN
gujaf-213	73	90	of	of	ADP
gujaf-213	73	91	investment	investment	NOUN
gujaf-213	73	92	opportunity	opportunity	NOUN
gujaf-213	73	93	abubakar	abubakar	PROPN
gujaf-213	73	94	umar	umar	PROPN
gujaf-213	73	95	18	18	NUM
gujaf-213	73	96	trialability	trialability	NOUN
gujaf-213	73	97	and	and	CCONJ
gujaf-213	73	98	observability	observability	NOUN
gujaf-213	73	99	of	of	ADP
gujaf-213	73	100	accrual	accrual	ADJ
gujaf-213	73	101	basis	basis	NOUN
gujaf-213	73	102	international	international	ADJ
gujaf-213	73	103	public	public	ADJ
gujaf-213	73	104	sector	sector	NOUN
gujaf-213	73	105	accounting	accounting	NOUN
gujaf-213	73	106	standards	standard	NOUN
gujaf-213	73	107	implementation	implementation	NOUN
gujaf-213	73	108	in	in	ADP
gujaf-213	73	109	nigeria	nigeria	PROPN
gujaf-213	73	110	aliyu	aliyu	PROPN
gujaf-213	73	111	abdullahi	abdullahi	PROPN
gujaf-213	73	112	ahmed	ahmed	PROPN
gujaf-213	73	113	phd	phd	PROPN
gujaf-213	73	114	,	,	PUNCT
gujaf-213	73	115	zakari	zakari	PROPN
gujaf-213	73	116	usman	usman	PROPN
gujaf-213	73	117	35	35	NUM
gujaf-213	73	118	liquidity	liquidity	NOUN
gujaf-213	73	119	risk	risk	NOUN
gujaf-213	73	120	and	and	CCONJ
gujaf-213	73	121	performance	performance	NOUN
gujaf-213	73	122	of	of	ADP
gujaf-213	73	123	non	non	ADJ
gujaf-213	73	124	-	-	ADJ
gujaf-213	73	125	financial	financial	ADJ
gujaf-213	73	126	firms	firm	NOUN
gujaf-213	73	127	listed	list	VERB
gujaf-213	73	128	on	on	ADP
gujaf-213	73	129	the	the	DET
gujaf-213	73	130	nigerian	nigerian	ADJ
gujaf-213	73	131	stockexchange	stockexchange	NOUN
gujaf-213	73	132	muhammed	muhamme	VERB
gujaf-213	73	133	alhaji	alhaji	PROPN
gujaf-213	73	134	abubakar	abubakar	PROPN
gujaf-213	73	135	,	,	PUNCT
gujaf-213	73	136	nurnaddia	nurnaddia	PROPN
gujaf-213	73	137	binti	binti	PROPN
gujaf-213	73	138	nordin	nordin	PROPN
gujaf-213	73	139	phd	phd	PROPN
gujaf-213	73	140	,	,	PUNCT
gujaf-213	73	141	abubakar	abubakar	PROPN
gujaf-213	73	142	hamisu	hamisu	PROPN
gujaf-213	73	143	umar	umar	PROPN
gujaf-213	73	144	54	54	NUM
gujaf-213	73	145	board	board	NOUN
gujaf-213	73	146	diversity	diversity	NOUN
gujaf-213	73	147	,	,	PUNCT
gujaf-213	73	148	political	political	ADJ
gujaf-213	73	149	connections	connection	NOUN
gujaf-213	73	150	and	and	CCONJ
gujaf-213	73	151	firm	firm	ADJ
gujaf-213	73	152	value	value	NOUN
gujaf-213	73	153	:	:	PUNCT
gujaf-213	73	154	an	an	DET
gujaf-213	73	155	empirical	empirical	ADJ
gujaf-213	73	156	evidence	evidence	NOUN
gujaf-213	73	157	from	from	ADP
gujaf-213	73	158	financial	financial	ADJ
gujaf-213	73	159	firms	firm	NOUN
gujaf-213	73	160	in	in	ADP
gujaf-213	73	161	nigeria	nigeria	PROPN
gujaf-213	73	162	rofiat	rofiat	PROPN
gujaf-213	73	163	oyetunji	oyetunji	PROPN
gujaf-213	73	164	,	,	PUNCT
gujaf-213	73	165	isah	isah	PROPN
gujaf-213	73	166	shittu	shittu	PROPN
gujaf-213	73	167	phd	phd	NOUN
gujaf-213	73	168	,	,	PUNCT
gujaf-213	73	169	ahmed	ahmed	PROPN
gujaf-213	73	170	bello	bello	PROPN
gujaf-213	73	171	phd	phd	PROPN
gujaf-213	73	172	.	.	PROPN
gujaf-213	74	1	75	75	NUM
gujaf-213	74	2	moderating	moderate	VERB
gujaf-213	74	3	effect	effect	NOUN
gujaf-213	74	4	of	of	ADP
gujaf-213	74	5	bank	bank	NOUN
gujaf-213	74	6	size	size	NOUN
gujaf-213	74	7	on	on	ADP
gujaf-213	74	8	the	the	DET
gujaf-213	74	9	relationship	relationship	NOUN
gujaf-213	74	10	between	between	ADP
gujaf-213	74	11	interest	interest	NOUN
gujaf-213	74	12	rate	rate	NOUN
gujaf-213	74	13	,	,	PUNCT
gujaf-213	74	14	liquidity	liquidity	NOUN
gujaf-213	74	15	,	,	PUNCT
gujaf-213	74	16	and	and	CCONJ
gujaf-213	74	17	profitability	profitability	NOUN
gujaf-213	74	18	of	of	ADP
gujaf-213	74	19	commercial	commercial	ADJ
gujaf-213	74	20	banks	bank	NOUN
gujaf-213	74	21	in	in	ADP
gujaf-213	74	22	nigeria	nigeria	PROPN
gujaf-213	74	23	shehu	shehu	PROPN
gujaf-213	74	24	usman	usman	PROPN
gujaf-213	74	25	hassan	hassan	PROPN
gujaf-213	74	26	,	,	PUNCT
gujaf-213	74	27	bello	bello	PROPN
gujaf-213	74	28	sabo	sabo	PROPN
gujaf-213	74	29	(	(	PUNCT
gujaf-213	74	30	ph	ph	PROPN
gujaf-213	74	31	.	.	PROPN
gujaf-213	74	32	d	d	NOUN
gujaf-213	74	33	)	)	PUNCT
gujaf-213	74	34	,	,	PUNCT
gujaf-213	74	35	ismai'l	ismai'l	PROPN
gujaf-213	74	36	idris	idris	PROPN
gujaf-213	74	37	tijjani	tijjani	PROPN
gujaf-213	74	38	(	(	PUNCT
gujaf-213	74	39	ph	ph	PROPN
gujaf-213	74	40	.	.	PROPN
gujaf-213	74	41	d	d	NOUN
gujaf-213	74	42	)	)	PUNCT
gujaf-213	74	43	,	,	PUNCT
gujaf-213	74	44	idris	idris	PROPN
gujaf-213	74	45	ahmed	ahmed	PROPN
gujaf-213	74	46	aliyu	aliyu	PROPN
gujaf-213	74	47	.	.	PUNCT
gujaf-213	75	1	(	(	PUNCT
gujaf-213	75	2	ph	ph	PROPN
gujaf-213	75	3	.	.	NOUN
gujaf-213	75	4	d	d	NOUN
gujaf-213	75	5	)	)	PUNCT
gujaf-213	75	6	96	96	NUM
gujaf-213	75	7	sources	source	NOUN
gujaf-213	75	8	of	of	ADP
gujaf-213	75	9	health	health	NOUN
gujaf-213	75	10	care	care	NOUN
gujaf-213	75	11	financing	financing	NOUN
gujaf-213	75	12	among	among	ADP
gujaf-213	75	13	surgical	surgical	ADJ
gujaf-213	75	14	patients	patient	NOUN
gujaf-213	75	15	seen	see	VERB
gujaf-213	75	16	at	at	ADP
gujaf-213	75	17	the	the	DET
gujaf-213	75	18	dalhatu	dalhatu	PROPN
gujaf-213	75	19	araf	araf	VERB
gujaf-213	75	20	specialist	specialist	ADJ
gujaf-213	75	21	hospital	hospital	NOUN
gujaf-213	75	22	lafia	lafia	NOUN
gujaf-213	75	23	nasarawa	nasarawa	PROPN
gujaf-213	75	24	state	state	PROPN
gujaf-213	75	25	nigeria	nigeria	PROPN
gujaf-213	75	26	ahmed	ahmed	PROPN
gujaf-213	75	27	mohammed	mohammed	PROPN
gujaf-213	75	28	yahaya	yahaya	PROPN
gujaf-213	75	29	,	,	PUNCT
gujaf-213	75	30	babatunde	babatunde	PROPN
gujaf-213	75	31	joseph	joseph	PROPN
gujaf-213	75	32	kolawole	kolawole	PROPN
gujaf-213	75	33	,	,	PUNCT
gujaf-213	75	34	bello	bello	PROPN
gujaf-213	75	35	surajudeen	surajudeen	PROPN
gujaf-213	75	36	oyeleke	oyeleke	PROPN
gujaf-213	75	37	121	121	NUM
gujaf-213	75	38	transparency	transparency	NOUN
gujaf-213	75	39	,	,	PUNCT
gujaf-213	75	40	compliance	compliance	NOUN
gujaf-213	75	41	and	and	CCONJ
gujaf-213	75	42	sustainability	sustainability	NOUN
gujaf-213	75	43	of	of	ADP
gujaf-213	75	44	contributory	contributory	ADJ
gujaf-213	75	45	pension	pension	NOUN
gujaf-213	75	46	scheme	scheme	NOUN
gujaf-213	75	47	in	in	ADP
gujaf-213	75	48	nigeria	nigeria	PROPN
gujaf-213	75	49	olanrewaju	olanrewaju	PROPN
gujaf-213	75	50	atanda	atanda	PROPN
gujaf-213	75	51	aliu	aliu	PROPN
gujaf-213	75	52	(	(	PUNCT
gujaf-213	75	53	ph	ph	PROPN
gujaf-213	75	54	.	.	PROPN
gujaf-213	75	55	d	d	NOUN
gujaf-213	75	56	)	)	PUNCT
gujaf-213	75	57	,	,	PUNCT
gujaf-213	75	58	mohamad	mohamad	PROPN
gujaf-213	75	59	ali	ali	PROPN
gujaf-213	75	60	abdul	abdul	PROPN
gujaf-213	75	61	-	-	PUNCT
gujaf-213	75	62	hamid	hamid	PROPN
gujaf-213	75	63	(	(	PUNCT
gujaf-213	75	64	ph	ph	PROPN
gujaf-213	75	65	.	.	PROPN
gujaf-213	75	66	d	d	NOUN
gujaf-213	75	67	)	)	PUNCT
gujaf-213	75	68	,	,	PUNCT
gujaf-213	75	69	salami	salami	ADJ
gujaf-213	75	70	suleiman	suleiman	NOUN
gujaf-213	75	71	(	(	PUNCT
gujaf-213	75	72	ph	ph	PROPN
gujaf-213	75	73	.	.	PROPN
gujaf-213	75	74	d	d	NOUN
gujaf-213	75	75	)	)	PUNCT
gujaf-213	75	76	,	,	PUNCT
gujaf-213	75	77	salam	salam	PROPN
gujaf-213	75	78	mudathir	mudathir	PROPN
gujaf-213	75	79	olanrewaju	olanrewaju	ADJ
gujaf-213	75	80	135	135	NUM
gujaf-213	75	81	gusau	gusau	ADJ
gujaf-213	75	82	journal	journal	NOUN
gujaf-213	75	83	of	of	ADP
gujaf-213	75	84	accounting	accounting	NOUN
gujaf-213	75	85	and	and	CCONJ
gujaf-213	75	86	finance	finance	NOUN
gujaf-213	75	87	,	,	PUNCT
gujaf-213	75	88	vol	vol	NOUN
gujaf-213	75	89	.	.	PROPN
gujaf-213	75	90	4	4	NUM
gujaf-213	75	91	,	,	PUNCT
gujaf-213	75	92	issue	issue	NOUN
gujaf-213	75	93	1	1	NUM
gujaf-213	75	94	,	,	PUNCT
gujaf-213	75	95	april	april	PROPN
gujaf-213	75	96	,	,	PUNCT
gujaf-213	75	97	2023	2023	NUM
gujaf-213	75	98	x	x	PUNCT
gujaf-213	75	99	examining	examine	VERB
gujaf-213	75	100	the	the	DET
gujaf-213	75	101	impact	impact	NOUN
gujaf-213	75	102	of	of	ADP
gujaf-213	75	103	working	work	VERB
gujaf-213	75	104	capital	capital	NOUN
gujaf-213	75	105	management	management	NOUN
gujaf-213	75	106	on	on	ADP
gujaf-213	75	107	the	the	DET
gujaf-213	75	108	financial	financial	ADJ
gujaf-213	75	109	performance	performance	NOUN
gujaf-213	75	110	of	of	ADP
gujaf-213	75	111	listed	list	VERB
gujaf-213	75	112	industrial	industrial	ADJ
gujaf-213	75	113	goods	good	NOUN
gujaf-213	75	114	entities	entity	NOUN
gujaf-213	75	115	in	in	ADP
gujaf-213	75	116	nigeria	nigeria	PROPN
gujaf-213	75	117	151	151	NUM
gujaf-213	75	118	sani	sani	PROPN
gujaf-213	75	119	abdulrahman	abdulrahman	PROPN
gujaf-213	75	120	bala	bala	PROPN
gujaf-213	75	121	(	(	PUNCT
gujaf-213	75	122	ph	ph	PROPN
gujaf-213	75	123	.	.	PROPN
gujaf-213	75	124	d	d	NOUN
gujaf-213	75	125	)	)	PUNCT
gujaf-213	75	126	,	,	PUNCT
gujaf-213	75	127	jamilu	jamilu	NOUN
gujaf-213	75	128	jibril	jibril	PROPN
gujaf-213	75	129	,	,	PUNCT
gujaf-213	75	130	taophic	taophic	ADJ
gujaf-213	75	131	olarewaju	olarewaju	ADJ
gujaf-213	75	132	bakare	bakare	NOUN
gujaf-213	75	133	corporate	corporate	ADJ
gujaf-213	75	134	governance	governance	NOUN
gujaf-213	75	135	factors	factor	NOUN
gujaf-213	75	136	and	and	CCONJ
gujaf-213	75	137	tax	tax	NOUN
gujaf-213	75	138	avoidance	avoidance	NOUN
gujaf-213	75	139	of	of	ADP
gujaf-213	75	140	listed	list	VERB
gujaf-213	75	141	deposit	deposit	NOUN
gujaf-213	75	142	money	money	NOUN
gujaf-213	75	143	banks	bank	NOUN
gujaf-213	75	144	in	in	ADP
gujaf-213	75	145	nigeria	nigeria	PROPN
gujaf-213	75	146	171	171	NUM
gujaf-213	75	147	sani	sani	PROPN
gujaf-213	75	148	abdulrahman	abdulrahman	PROPN
gujaf-213	75	149	bala	bala	PROPN
gujaf-213	75	150	(	(	PUNCT
gujaf-213	75	151	ph	ph	PROPN
gujaf-213	75	152	.	.	PROPN
gujaf-213	75	153	d	d	NOUN
gujaf-213	75	154	)	)	PUNCT
gujaf-213	75	155	,	,	PUNCT
gujaf-213	75	156	umar	umar	PROPN
gujaf-213	75	157	salim	salim	PROPN
gujaf-213	75	158	ibrahim	ibrahim	PROPN
gujaf-213	75	159	,	,	PUNCT
gujaf-213	75	160	samaila	samaila	PROPN
gujaf-213	75	161	dannana	dannana	PROPN
gujaf-213	75	162	risk	risk	NOUN
gujaf-213	75	163	committee	committee	NOUN
gujaf-213	75	164	demographic	demographic	ADJ
gujaf-213	75	165	traits	trait	NOUN
gujaf-213	75	166	:	:	PUNCT
gujaf-213	75	167	a	a	DET
gujaf-213	75	168	study	study	NOUN
gujaf-213	75	169	of	of	ADP
gujaf-213	75	170	the	the	DET
gujaf-213	75	171	impact	impact	NOUN
gujaf-213	75	172	of	of	ADP
gujaf-213	75	173	expertise	expertise	NOUN
gujaf-213	75	174	on	on	ADP
gujaf-213	75	175	risk	risk	NOUN
gujaf-213	75	176	disclosure	disclosure	NOUN
gujaf-213	75	177	quality	quality	NOUN
gujaf-213	75	178	of	of	ADP
gujaf-213	75	179	listed	list	VERB
gujaf-213	75	180	insurance	insurance	NOUN
gujaf-213	75	181	firms	firm	NOUN
gujaf-213	75	182	in	in	ADP
gujaf-213	75	183	nigeria	nigeria	PROPN
gujaf-213	75	184	wada	wada	PROPN
gujaf-213	75	185	najib	najib	PROPN
gujaf-213	75	186	abbas	abbas	PROPN
gujaf-213	75	187	,	,	PUNCT
gujaf-213	75	188	dandago	dandago	NOUN
gujaf-213	75	189	,	,	PUNCT
gujaf-213	75	190	kabiru	kabiru	PROPN
gujaf-213	75	191	isa	isa	PROPN
gujaf-213	75	192	(	(	PUNCT
gujaf-213	75	193	ph	ph	PROPN
gujaf-213	75	194	.	.	PROPN
gujaf-213	75	195	d	d	NOUN
gujaf-213	75	196	)	)	PUNCT
gujaf-213	75	197	,	,	PUNCT
gujaf-213	75	198	rabiu	rabiu	NOUN
gujaf-213	75	199	,	,	PUNCT
gujaf-213	75	200	naja’atu	naja’atu	PROPN
gujaf-213	75	201	bala	bala	PROPN
gujaf-213	75	202	192	192	NUM
gujaf-213	75	203	moderating	moderate	VERB
gujaf-213	75	204	effect	effect	NOUN
gujaf-213	75	205	of	of	ADP
gujaf-213	75	206	audit	audit	NOUN
gujaf-213	75	207	committee	committee	NOUN
gujaf-213	75	208	on	on	ADP
gujaf-213	75	209	the	the	DET
gujaf-213	75	210	relationship	relationship	NOUN
gujaf-213	75	211	between	between	ADP
gujaf-213	75	212	audit	audit	NOUN
gujaf-213	75	213	quality	quality	NOUN
gujaf-213	75	214	and	and	CCONJ
gujaf-213	75	215	earnings	earning	NOUN
gujaf-213	75	216	management	management	NOUN
gujaf-213	75	217	of	of	ADP
gujaf-213	75	218	listed	list	VERB
gujaf-213	75	219	non	non	ADJ
gujaf-213	75	220	-	-	ADJ
gujaf-213	75	221	financial	financial	ADJ
gujaf-213	75	222	services	service	NOUN
gujaf-213	75	223	firms	firm	NOUN
gujaf-213	75	224	in	in	ADP
gujaf-213	75	225	nigeria	nigeria	PROPN
gujaf-213	75	226	ahmad	ahmad	PROPN
gujaf-213	75	227	muhammad	muhammad	PROPN
gujaf-213	75	228	ahmad	ahmad	PROPN
gujaf-213	75	229	,	,	PUNCT
gujaf-213	75	230	lubabah	lubabah	PROPN
gujaf-213	75	231	mansur	mansur	PROPN
gujaf-213	75	232	kwanbo	kwanbo	PROPN
gujaf-213	75	233	(	(	PUNCT
gujaf-213	75	234	ph.d	ph.d	PROPN
gujaf-213	75	235	.	.	PUNCT
gujaf-213	75	236	)	)	PUNCT
gujaf-213	75	237	,	,	PUNCT
gujaf-213	75	238	shehu	shehu	PROPN
gujaf-213	75	239	usman	usman	PROPN
gujaf-213	75	240	hassan	hassan	PROPN
gujaf-213	75	241	(	(	PUNCT
gujaf-213	75	242	ph.d	ph.d	PROPN
gujaf-213	75	243	.	.	PUNCT
gujaf-213	75	244	)	)	PUNCT
gujaf-213	76	1	musa	musa	PROPN
gujaf-213	76	2	suleiman	suleiman	PROPN
gujaf-213	76	3	umar	umar	PROPN
gujaf-213	76	4	(	(	PUNCT
gujaf-213	76	5	ph.d	ph.d	PROPN
gujaf-213	76	6	.	.	PUNCT
gujaf-213	76	7	)	)	PUNCT
gujaf-213	77	1	216	216	NUM
gujaf-213	77	2	determinants	determinant	NOUN
gujaf-213	77	3	of	of	ADP
gujaf-213	77	4	audit	audit	NOUN
gujaf-213	77	5	opinion	opinion	NOUN
gujaf-213	77	6	of	of	ADP
gujaf-213	77	7	negative	negative	ADJ
gujaf-213	77	8	-	-	PUNCT
gujaf-213	77	9	book	book	NOUN
gujaf-213	77	10	-	-	PUNCT
gujaf-213	77	11	value	value	NOUN
gujaf-213	77	12	firms	firm	NOUN
gujaf-213	77	13	in	in	ADP
gujaf-213	77	14	nigeria	nigeria	PROPN
gujaf-213	77	15	:	:	PUNCT
gujaf-213	77	16	firm	firm	ADJ
gujaf-213	77	17	value	value	NOUN
gujaf-213	77	18	and	and	CCONJ
gujaf-213	77	19	audit	audit	NOUN
gujaf-213	77	20	characteristics	characteristic	NOUN
gujaf-213	77	21	perspective	perspective	NOUN
gujaf-213	77	22	asma’u	asma’u	ADJ
gujaf-213	77	23	mahmood	mahmood	PROPN
gujaf-213	77	24	baffa	baffa	NOUN
gujaf-213	77	25	(	(	PUNCT
gujaf-213	77	26	ph	ph	PROPN
gujaf-213	77	27	.	.	PROPN
gujaf-213	77	28	d	d	NOUN
gujaf-213	77	29	)	)	PUNCT
gujaf-213	77	30	,	,	PUNCT
gujaf-213	77	31	lawal	lawal	PROPN
gujaf-213	77	32	mohammed	mohammed	PROPN
gujaf-213	77	33	(	(	PUNCT
gujaf-213	77	34	ph.d	ph.d	PROPN
gujaf-213	77	35	.	.	PROPN
gujaf-213	77	36	)	)	PUNCT
gujaf-213	77	37	,	,	PUNCT
gujaf-213	77	38	ahmed	ahmed	PROPN
gujaf-213	77	39	bello	bello	PROPN
gujaf-213	77	40	(	(	PUNCT
gujaf-213	77	41	ph.d	ph.d	PROPN
gujaf-213	77	42	.	.	PUNCT
gujaf-213	77	43	)	)	PUNCT
gujaf-213	78	1	umar	umar	PROPN
gujaf-213	78	2	farouk	farouk	PROPN
gujaf-213	78	3	abdulkarim	abdulkarim	VERB
gujaf-213	78	4	237	237	NUM
gujaf-213	78	5	intervention	intervention	NOUN
gujaf-213	78	6	announcements	announcement	NOUN
gujaf-213	78	7	and	and	CCONJ
gujaf-213	78	8	naira	naira	NUM
gujaf-213	78	9	management	management	NOUN
gujaf-213	78	10	:	:	PUNCT
gujaf-213	78	11	evidence	evidence	NOUN
gujaf-213	78	12	from	from	ADP
gujaf-213	78	13	the	the	DET
gujaf-213	78	14	nigerian	nigerian	ADJ
gujaf-213	78	15	foreign	foreign	ADJ
gujaf-213	78	16	exchange	exchange	NOUN
gujaf-213	78	17	market	market	NOUN
gujaf-213	78	18	adedeji	adedeji	VERB
gujaf-213	78	19	daniel	daniel	PROPN
gujaf-213	78	20	gbadebo	gbadebo	PROPN
gujaf-213	78	21	254	254	NUM
gujaf-213	78	22	is	be	AUX
gujaf-213	78	23	there	there	PRON
gujaf-213	78	24	earnings	earning	NOUN
gujaf-213	78	25	discontinuity	discontinuity	NOUN
gujaf-213	78	26	after	after	ADP
gujaf-213	78	27	the	the	DET
gujaf-213	78	28	implementation	implementation	NOUN
gujaf-213	78	29	of	of	ADP
gujaf-213	78	30	ifrs	ifrs	PROPN
gujaf-213	78	31	in	in	ADP
gujaf-213	78	32	nigeria	nigeria	PROPN
gujaf-213	78	33	?	?	PUNCT
gujaf-213	79	1	adedeji	adedeji	PROPN
gujaf-213	79	2	daniel	daniel	PROPN
gujaf-213	79	3	gbadebo	gbadebo	PROPN
gujaf-213	79	4	275	275	NUM
gujaf-213	79	5	gusau	gusau	ADJ
gujaf-213	79	6	journal	journal	NOUN
gujaf-213	79	7	of	of	ADP
gujaf-213	79	8	accounting	accounting	NOUN
gujaf-213	79	9	and	and	CCONJ
gujaf-213	79	10	finance	finance	NOUN
gujaf-213	79	11	,	,	PUNCT
gujaf-213	79	12	vol	vol	NOUN
gujaf-213	79	13	.	.	PROPN
gujaf-213	79	14	4	4	NUM
gujaf-213	79	15	,	,	PUNCT
gujaf-213	79	16	issue	issue	NOUN
gujaf-213	79	17	1	1	NUM
gujaf-213	79	18	,	,	PUNCT
gujaf-213	79	19	april	april	PROPN
gujaf-213	79	20	,	,	PUNCT
gujaf-213	79	21	2023	2023	NUM
gujaf-213	79	22	151	151	NUM
gujaf-213	79	23	examining	examine	VERB
gujaf-213	79	24	the	the	DET
gujaf-213	79	25	impact	impact	NOUN
gujaf-213	79	26	of	of	ADP
gujaf-213	79	27	working	work	VERB
gujaf-213	79	28	capital	capital	NOUN
gujaf-213	79	29	management	management	NOUN
gujaf-213	79	30	on	on	ADP
gujaf-213	79	31	the	the	DET
gujaf-213	79	32	financial	financial	ADJ
gujaf-213	79	33	performance	performance	NOUN
gujaf-213	79	34	of	of	ADP
gujaf-213	79	35	listed	list	VERB
gujaf-213	79	36	industrial	industrial	ADJ
gujaf-213	79	37	goods	good	NOUN
gujaf-213	79	38	entities	entity	NOUN
gujaf-213	79	39	in	in	ADP
gujaf-213	79	40	nigeria	nigeria	PROPN
gujaf-213	79	41	abdulrahman	abdulrahman	PROPN
gujaf-213	79	42	bala	bala	PROPN
gujaf-213	79	43	sani	sani	PROPN
gujaf-213	79	44	department	department	PROPN
gujaf-213	79	45	of	of	ADP
gujaf-213	79	46	accounting	accounting	PROPN
gujaf-213	79	47	usmanu	usmanu	PROPN
gujaf-213	79	48	danfodiyo	danfodiyo	PROPN
gujaf-213	79	49	university	university	NOUN
gujaf-213	79	50	sonyaxle9@gmail.com	sonyaxle9@gmail.com	PROPN
gujaf-213	79	51	jamilu	jamilu	PROPN
gujaf-213	79	52	jibril	jibril	PROPN
gujaf-213	79	53	department	department	PROPN
gujaf-213	79	54	of	of	ADP
gujaf-213	79	55	accounting	accounting	PROPN
gujaf-213	79	56	al	al	PROPN
gujaf-213	79	57	-	-	PUNCT
gujaf-213	79	58	qalam	qalam	PROPN
gujaf-213	79	59	university	university	PROPN
gujaf-213	79	60	katsina	katsina	PROPN
gujaf-213	79	61	jamilujubril@auk.edu.ng	jamilujubril@auk.edu.ng	PROPN
gujaf-213	79	62	taophic	taophic	ADJ
gujaf-213	79	63	olarewaju	olarewaju	PROPN
gujaf-213	79	64	bakare	bakare	PROPN
gujaf-213	79	65	department	department	PROPN
gujaf-213	79	66	of	of	ADP
gujaf-213	79	67	accounting	accounting	PROPN
gujaf-213	79	68	usmanu	usmanu	PROPN
gujaf-213	79	69	danfodiyo	danfodiyo	PROPN
gujaf-213	79	70	university	university	PROPN
gujaf-213	79	71	abubackrie@gmail.com	abubackrie@gmail.com	PROPN
gujaf-213	79	72	,	,	PUNCT
gujaf-213	79	73	+234	+234	PROPN
gujaf-213	79	74	806	806	NUM
gujaf-213	79	75	770	770	NUM
gujaf-213	79	76	2354	2354	NUM
gujaf-213	79	77	abstract	abstract	NOUN
gujaf-213	79	78	the	the	DET
gujaf-213	79	79	main	main	ADJ
gujaf-213	79	80	objective	objective	NOUN
gujaf-213	79	81	of	of	ADP
gujaf-213	79	82	this	this	DET
gujaf-213	79	83	study	study	NOUN
gujaf-213	79	84	is	be	AUX
gujaf-213	79	85	to	to	PART
gujaf-213	79	86	examine	examine	VERB
gujaf-213	79	87	the	the	DET
gujaf-213	79	88	influence	influence	NOUN
gujaf-213	79	89	of	of	ADP
gujaf-213	79	90	working	work	VERB
gujaf-213	79	91	capital	capital	NOUN
gujaf-213	79	92	management	management	NOUN
gujaf-213	79	93	on	on	ADP
gujaf-213	79	94	the	the	DET
gujaf-213	79	95	financial	financial	ADJ
gujaf-213	79	96	performance	performance	NOUN
gujaf-213	79	97	of	of	ADP
gujaf-213	79	98	listed	list	VERB
gujaf-213	79	99	industrial	industrial	ADJ
gujaf-213	79	100	goods	good	NOUN
gujaf-213	79	101	firms	firm	NOUN
gujaf-213	79	102	/	/	SYM
gujaf-213	79	103	entities	entity	NOUN
gujaf-213	79	104	in	in	ADP
gujaf-213	79	105	nigeria	nigeria	PROPN
gujaf-213	79	106	.	.	PUNCT
gujaf-213	80	1	the	the	DET
gujaf-213	80	2	study	study	NOUN
gujaf-213	80	3	collected	collect	VERB
gujaf-213	80	4	data	datum	NOUN
gujaf-213	80	5	from	from	ADP
gujaf-213	80	6	the	the	DET
gujaf-213	80	7	yearly	yearly	ADJ
gujaf-213	80	8	reports	report	NOUN
gujaf-213	80	9	of	of	ADP
gujaf-213	80	10	selected	select	VERB
gujaf-213	80	11	companies	company	NOUN
gujaf-213	80	12	between	between	ADP
gujaf-213	80	13	2011	2011	NUM
gujaf-213	80	14	and	and	CCONJ
gujaf-213	80	15	2021	2021	NUM
gujaf-213	80	16	,	,	PUNCT
gujaf-213	80	17	using	use	VERB
gujaf-213	80	18	the	the	DET
gujaf-213	80	19	purposive	purposive	ADJ
gujaf-213	80	20	sampling	sampling	NOUN
gujaf-213	80	21	method	method	NOUN
gujaf-213	80	22	.	.	PUNCT
gujaf-213	81	1	the	the	DET
gujaf-213	81	2	generalized	generalized	ADJ
gujaf-213	81	3	method	method	NOUN
gujaf-213	81	4	of	of	ADP
gujaf-213	81	5	moments	moment	NOUN
gujaf-213	81	6	(	(	PUNCT
gujaf-213	81	7	gmm	gmm	NOUN
gujaf-213	81	8	)	)	PUNCT
gujaf-213	81	9	estimator	estimator	NOUN
gujaf-213	81	10	technique	technique	NOUN
gujaf-213	81	11	was	be	AUX
gujaf-213	81	12	employed	employ	VERB
gujaf-213	81	13	for	for	ADP
gujaf-213	81	14	data	datum	NOUN
gujaf-213	81	15	analysis	analysis	NOUN
gujaf-213	81	16	.	.	PUNCT
gujaf-213	82	1	the	the	DET
gujaf-213	82	2	findings	finding	NOUN
gujaf-213	82	3	indicate	indicate	VERB
gujaf-213	82	4	that	that	SCONJ
gujaf-213	82	5	inventory	inventory	NOUN
gujaf-213	82	6	turnover	turnover	NOUN
gujaf-213	82	7	and	and	CCONJ
gujaf-213	82	8	receivable	receivable	ADJ
gujaf-213	82	9	collection	collection	NOUN
gujaf-213	82	10	positively	positively	ADV
gujaf-213	82	11	impact	impact	VERB
gujaf-213	82	12	financial	financial	ADJ
gujaf-213	82	13	performance	performance	NOUN
gujaf-213	82	14	.	.	PUNCT
gujaf-213	83	1	the	the	DET
gujaf-213	83	2	finding	finding	NOUN
gujaf-213	83	3	revealed	reveal	VERB
gujaf-213	83	4	that	that	SCONJ
gujaf-213	83	5	inventory	inventory	NOUN
gujaf-213	83	6	turnover	turnover	NOUN
gujaf-213	83	7	,	,	PUNCT
gujaf-213	83	8	and	and	CCONJ
gujaf-213	83	9	receivable	receivable	ADJ
gujaf-213	83	10	collection	collection	NOUN
gujaf-213	83	11	have	have	VERB
gujaf-213	83	12	statistical	statistical	ADJ
gujaf-213	83	13	significant	significant	ADJ
gujaf-213	83	14	effect	effect	NOUN
gujaf-213	83	15	on	on	ADP
gujaf-213	83	16	return	return	NOUN
gujaf-213	83	17	on	on	ADP
gujaf-213	83	18	equity	equity	NOUN
gujaf-213	83	19	with	with	ADP
gujaf-213	83	20	the	the	DET
gujaf-213	83	21	coefficient	coefficient	NOUN
gujaf-213	83	22	(	(	PUNCT
gujaf-213	83	23	-0.6150	-0.6150	NOUN
gujaf-213	83	24	,	,	PUNCT
gujaf-213	83	25	and	and	CCONJ
gujaf-213	83	26	0.0067	0.0067	NUM
gujaf-213	83	27	)	)	PUNCT
gujaf-213	83	28	and	and	CCONJ
gujaf-213	83	29	pvalue	pvalue	NOUN
gujaf-213	83	30	(	(	PUNCT
gujaf-213	83	31	0.000and	0.000and	NOUN
gujaf-213	83	32	0.009	0.009	NUM
gujaf-213	83	33	)	)	PUNCT
gujaf-213	83	34	at	at	ADP
gujaf-213	83	35	5	5	NUM
gujaf-213	83	36	%	%	NOUN
gujaf-213	83	37	level	level	NOUN
gujaf-213	83	38	of	of	ADP
gujaf-213	83	39	significant	significant	ADJ
gujaf-213	83	40	respectively	respectively	ADV
gujaf-213	83	41	.	.	PUNCT
gujaf-213	84	1	the	the	DET
gujaf-213	84	2	study	study	NOUN
gujaf-213	84	3	concluded	conclude	VERB
gujaf-213	84	4	that	that	SCONJ
gujaf-213	84	5	inventory	inventory	NOUN
gujaf-213	84	6	turnover	turnover	NOUN
gujaf-213	84	7	was	be	AUX
gujaf-213	84	8	noted	note	VERB
gujaf-213	84	9	to	to	PART
gujaf-213	84	10	have	have	AUX
gujaf-213	84	11	increased	increase	VERB
gujaf-213	84	12	the	the	DET
gujaf-213	84	13	likelihood	likelihood	NOUN
gujaf-213	84	14	of	of	ADP
gujaf-213	84	15	financial	financial	ADJ
gujaf-213	84	16	performance	performance	NOUN
gujaf-213	84	17	and	and	CCONJ
gujaf-213	84	18	thereby	thereby	ADV
gujaf-213	84	19	governments	government	NOUN
gujaf-213	84	20	should	should	AUX
gujaf-213	84	21	endeavor	endeavor	VERB
gujaf-213	84	22	to	to	PART
gujaf-213	84	23	provide	provide	VERB
gujaf-213	84	24	adequate	adequate	ADJ
gujaf-213	84	25	infrastructure	infrastructure	NOUN
gujaf-213	84	26	such	such	ADJ
gujaf-213	84	27	as	as	ADP
gujaf-213	84	28	constant	constant	ADJ
gujaf-213	84	29	and	and	CCONJ
gujaf-213	84	30	stable	stable	ADJ
gujaf-213	84	31	electricity	electricity	NOUN
gujaf-213	84	32	supply	supply	NOUN
gujaf-213	84	33	,	,	PUNCT
gujaf-213	84	34	good	good	ADJ
gujaf-213	84	35	road	road	NOUN
gujaf-213	84	36	network	network	NOUN
gujaf-213	84	37	and	and	CCONJ
gujaf-213	84	38	rail	rail	NOUN
gujaf-213	84	39	system	system	NOUN
gujaf-213	84	40	to	to	PART
gujaf-213	84	41	facilitate	facilitate	VERB
gujaf-213	84	42	the	the	DET
gujaf-213	84	43	cost	cost	NOUN
gujaf-213	84	44	of	of	ADP
gujaf-213	84	45	production	production	NOUN
gujaf-213	84	46	at	at	ADP
gujaf-213	84	47	minimum	minimum	NOUN
gujaf-213	84	48	cost	cost	NOUN
gujaf-213	84	49	and	and	CCONJ
gujaf-213	84	50	movement	movement	NOUN
gujaf-213	84	51	of	of	ADP
gujaf-213	84	52	goods	good	NOUN
gujaf-213	84	53	.	.	PUNCT
gujaf-213	85	1	key	key	ADJ
gujaf-213	85	2	words	word	NOUN
gujaf-213	85	3	:	:	PUNCT
gujaf-213	85	4	inventory	inventory	NOUN
gujaf-213	85	5	turnover	turnover	NOUN
gujaf-213	85	6	,	,	PUNCT
gujaf-213	85	7	receivable	receivable	ADJ
gujaf-213	85	8	collection	collection	NOUN
gujaf-213	85	9	,	,	PUNCT
gujaf-213	85	10	working	working	NOUN
gujaf-213	85	11	capital	capital	NOUN
gujaf-213	85	12	,	,	PUNCT
gujaf-213	85	13	operating	operate	VERB
gujaf-213	85	14	cycle	cycle	NOUN
gujaf-213	85	15	,	,	PUNCT
gujaf-213	85	16	return	return	VERB
gujaf-213	85	17	on	on	ADP
gujaf-213	85	18	equity	equity	NOUN
gujaf-213	85	19	https://doi.org/10.57233/gujaf.v4i1.205	https://doi.org/10.57233/gujaf.v4i1.205	NOUN
gujaf-213	85	20	1	1	NUM
gujaf-213	85	21	.	.	PUNCT
gujaf-213	86	1	introduction	introduction	NOUN
gujaf-213	86	2	working	work	VERB
gujaf-213	86	3	capital	capital	NOUN
gujaf-213	86	4	management	management	NOUN
gujaf-213	86	5	is	be	AUX
gujaf-213	86	6	a	a	DET
gujaf-213	86	7	critical	critical	ADJ
gujaf-213	86	8	aspect	aspect	NOUN
gujaf-213	86	9	of	of	ADP
gujaf-213	86	10	financial	financial	ADJ
gujaf-213	86	11	management	management	NOUN
gujaf-213	86	12	for	for	ADP
gujaf-213	86	13	businesses	business	NOUN
gujaf-213	86	14	,	,	PUNCT
gujaf-213	86	15	influencing	influence	VERB
gujaf-213	86	16	their	their	PRON
gujaf-213	86	17	operational	operational	ADJ
gujaf-213	86	18	efficiency	efficiency	NOUN
gujaf-213	86	19	,	,	PUNCT
gujaf-213	86	20	liquidity	liquidity	NOUN
gujaf-213	86	21	,	,	PUNCT
gujaf-213	86	22	and	and	CCONJ
gujaf-213	86	23	overall	overall	ADJ
gujaf-213	86	24	financial	financial	ADJ
gujaf-213	86	25	performance	performance	NOUN
gujaf-213	86	26	.	.	PUNCT
gujaf-213	87	1	in	in	ADP
gujaf-213	87	2	the	the	DET
gujaf-213	87	3	context	context	NOUN
gujaf-213	87	4	of	of	ADP
gujaf-213	87	5	listed	list	VERB
gujaf-213	87	6	industrial	industrial	ADJ
gujaf-213	87	7	goods	good	NOUN
gujaf-213	87	8	entities	entity	NOUN
gujaf-213	87	9	in	in	ADP
gujaf-213	87	10	nigeria	nigeria	PROPN
gujaf-213	87	11	,	,	PUNCT
gujaf-213	87	12	effective	effective	ADJ
gujaf-213	87	13	working	work	VERB
gujaf-213	87	14	capital	capital	NOUN
gujaf-213	87	15	management	management	NOUN
gujaf-213	87	16	becomes	become	VERB
gujaf-213	87	17	particularly	particularly	ADV
gujaf-213	87	18	vital	vital	ADJ
gujaf-213	87	19	due	due	ADP
gujaf-213	87	20	to	to	ADP
gujaf-213	87	21	the	the	DET
gujaf-213	87	22	specific	specific	ADJ
gujaf-213	87	23	challenges	challenge	NOUN
gujaf-213	87	24	and	and	CCONJ
gujaf-213	87	25	complexities	complexity	NOUN
gujaf-213	87	26	faced	face	VERB
gujaf-213	87	27	by	by	ADP
gujaf-213	87	28	these	these	DET
gujaf-213	87	29	firms	firm	NOUN
gujaf-213	87	30	.	.	PUNCT
gujaf-213	88	1	the	the	DET
gujaf-213	88	2	ability	ability	NOUN
gujaf-213	88	3	to	to	PART
gujaf-213	88	4	optimize	optimize	VERB
gujaf-213	88	5	the	the	DET
gujaf-213	88	6	mailto:sonyaxle9@gmail.com	mailto:sonyaxle9@gmail.com	PROPN
gujaf-213	88	7	mailto:abubackrie@gmail.com	mailto:abubackrie@gmail.com	PROPN
gujaf-213	88	8	gusau	gusau	PROPN
gujaf-213	88	9	journal	journal	PROPN
gujaf-213	88	10	of	of	ADP
gujaf-213	88	11	accounting	accounting	NOUN
gujaf-213	88	12	and	and	CCONJ
gujaf-213	88	13	finance	finance	NOUN
gujaf-213	88	14	,	,	PUNCT
gujaf-213	88	15	vol	vol	NOUN
gujaf-213	88	16	.	.	PROPN
gujaf-213	88	17	4	4	NUM
gujaf-213	88	18	,	,	PUNCT
gujaf-213	88	19	issue	issue	NOUN
gujaf-213	88	20	1	1	NUM
gujaf-213	88	21	,	,	PUNCT
gujaf-213	88	22	april	april	PROPN
gujaf-213	88	23	,	,	PUNCT
gujaf-213	88	24	2023	2023	NUM
gujaf-213	88	25	152	152	NUM
gujaf-213	88	26	utilization	utilization	NOUN
gujaf-213	88	27	of	of	ADP
gujaf-213	88	28	current	current	ADJ
gujaf-213	88	29	assets	asset	NOUN
gujaf-213	88	30	and	and	CCONJ
gujaf-213	88	31	liabilities	liability	NOUN
gujaf-213	88	32	directly	directly	ADV
gujaf-213	88	33	impacts	impact	VERB
gujaf-213	88	34	their	their	PRON
gujaf-213	88	35	financial	financial	ADJ
gujaf-213	88	36	stability	stability	NOUN
gujaf-213	88	37	,	,	PUNCT
gujaf-213	88	38	profitability	profitability	NOUN
gujaf-213	88	39	,	,	PUNCT
gujaf-213	88	40	and	and	CCONJ
gujaf-213	88	41	long	long	ADJ
gujaf-213	88	42	-	-	PUNCT
gujaf-213	88	43	term	term	NOUN
gujaf-213	88	44	success	success	NOUN
gujaf-213	88	45	(	(	PUNCT
gujaf-213	88	46	johnson	johnson	PROPN
gujaf-213	88	47	,	,	PUNCT
gujaf-213	88	48	&	&	CCONJ
gujaf-213	88	49	brown	brown	ADJ
gujaf-213	88	50	2022	2022	NUM
gujaf-213	88	51	)	)	PUNCT
gujaf-213	88	52	.	.	PUNCT
gujaf-213	89	1	the	the	DET
gujaf-213	89	2	nigerian	nigerian	ADJ
gujaf-213	89	3	industrial	industrial	ADJ
gujaf-213	89	4	goods	good	NOUN
gujaf-213	89	5	sector	sector	NOUN
gujaf-213	89	6	plays	play	VERB
gujaf-213	89	7	a	a	DET
gujaf-213	89	8	significant	significant	ADJ
gujaf-213	89	9	role	role	NOUN
gujaf-213	89	10	in	in	ADP
gujaf-213	89	11	the	the	DET
gujaf-213	89	12	country	country	NOUN
gujaf-213	89	13	's	's	PART
gujaf-213	89	14	economy	economy	NOUN
gujaf-213	89	15	,	,	PUNCT
gujaf-213	89	16	contributing	contribute	VERB
gujaf-213	89	17	to	to	ADP
gujaf-213	89	18	employment	employment	NOUN
gujaf-213	89	19	generation	generation	NOUN
gujaf-213	89	20	,	,	PUNCT
gujaf-213	89	21	infrastructure	infrastructure	NOUN
gujaf-213	89	22	development	development	NOUN
gujaf-213	89	23	,	,	PUNCT
gujaf-213	89	24	and	and	CCONJ
gujaf-213	89	25	overall	overall	ADJ
gujaf-213	89	26	economic	economic	ADJ
gujaf-213	89	27	growth	growth	NOUN
gujaf-213	89	28	.	.	PUNCT
gujaf-213	90	1	however	however	ADV
gujaf-213	90	2	,	,	PUNCT
gujaf-213	90	3	these	these	DET
gujaf-213	90	4	entities	entity	NOUN
gujaf-213	90	5	encounter	encounter	VERB
gujaf-213	90	6	various	various	ADJ
gujaf-213	90	7	challenges	challenge	NOUN
gujaf-213	90	8	in	in	ADP
gujaf-213	90	9	managing	manage	VERB
gujaf-213	90	10	their	their	PRON
gujaf-213	90	11	working	work	VERB
gujaf-213	90	12	capital	capital	NOUN
gujaf-213	90	13	effectively	effectively	ADV
gujaf-213	90	14	.	.	PUNCT
gujaf-213	91	1	these	these	DET
gujaf-213	91	2	challenges	challenge	NOUN
gujaf-213	91	3	include	include	VERB
gujaf-213	91	4	supply	supply	NOUN
gujaf-213	91	5	chain	chain	NOUN
gujaf-213	91	6	disruptions	disruption	NOUN
gujaf-213	91	7	,	,	PUNCT
gujaf-213	91	8	inventory	inventory	NOUN
gujaf-213	91	9	management	management	NOUN
gujaf-213	91	10	issues	issue	NOUN
gujaf-213	91	11	,	,	PUNCT
gujaf-213	91	12	prolonged	prolonged	ADJ
gujaf-213	91	13	receivable	receivable	ADJ
gujaf-213	91	14	collection	collection	NOUN
gujaf-213	91	15	periods	period	NOUN
gujaf-213	91	16	,	,	PUNCT
gujaf-213	91	17	and	and	CCONJ
gujaf-213	91	18	difficulties	difficulty	NOUN
gujaf-213	91	19	in	in	ADP
gujaf-213	91	20	accessing	access	VERB
gujaf-213	91	21	short	short	ADJ
gujaf-213	91	22	-	-	PUNCT
gujaf-213	91	23	term	term	NOUN
gujaf-213	91	24	financing	financing	NOUN
gujaf-213	91	25	options	option	NOUN
gujaf-213	91	26	.	.	PUNCT
gujaf-213	92	1	inadequate	inadequate	ADJ
gujaf-213	92	2	working	work	VERB
gujaf-213	92	3	capital	capital	NOUN
gujaf-213	92	4	management	management	NOUN
gujaf-213	92	5	can	can	AUX
gujaf-213	92	6	result	result	VERB
gujaf-213	92	7	in	in	ADP
gujaf-213	92	8	financial	financial	ADJ
gujaf-213	92	9	constraints	constraint	NOUN
gujaf-213	92	10	,	,	PUNCT
gujaf-213	92	11	operational	operational	ADJ
gujaf-213	92	12	inefficiencies	inefficiency	NOUN
gujaf-213	92	13	,	,	PUNCT
gujaf-213	92	14	and	and	CCONJ
gujaf-213	92	15	reduced	reduce	VERB
gujaf-213	92	16	profitability	profitability	NOUN
gujaf-213	92	17	for	for	ADP
gujaf-213	92	18	these	these	DET
gujaf-213	92	19	entities	entity	NOUN
gujaf-213	92	20	(	(	PUNCT
gujaf-213	92	21	sanusi	sanusi	PROPN
gujaf-213	92	22	&	&	CCONJ
gujaf-213	92	23	umar	umar	PROPN
gujaf-213	92	24	2019	2019	NUM
gujaf-213	92	25	)	)	PUNCT
gujaf-213	92	26	.	.	PUNCT
gujaf-213	93	1	the	the	DET
gujaf-213	93	2	problem	problem	NOUN
gujaf-213	93	3	at	at	ADP
gujaf-213	93	4	hand	hand	NOUN
gujaf-213	93	5	is	be	AUX
gujaf-213	93	6	the	the	DET
gujaf-213	93	7	limited	limited	ADJ
gujaf-213	93	8	understanding	understanding	NOUN
gujaf-213	93	9	of	of	ADP
gujaf-213	93	10	the	the	DET
gujaf-213	93	11	relationship	relationship	NOUN
gujaf-213	93	12	between	between	ADP
gujaf-213	93	13	working	work	VERB
gujaf-213	93	14	capital	capital	NOUN
gujaf-213	93	15	management	management	NOUN
gujaf-213	93	16	and	and	CCONJ
gujaf-213	93	17	the	the	DET
gujaf-213	93	18	financial	financial	ADJ
gujaf-213	93	19	performance	performance	NOUN
gujaf-213	93	20	of	of	ADP
gujaf-213	93	21	listed	list	VERB
gujaf-213	93	22	industrial	industrial	ADJ
gujaf-213	93	23	goods	good	NOUN
gujaf-213	93	24	entities	entity	NOUN
gujaf-213	93	25	in	in	ADP
gujaf-213	93	26	nigeria	nigeria	PROPN
gujaf-213	93	27	.	.	PUNCT
gujaf-213	94	1	while	while	SCONJ
gujaf-213	94	2	studies	study	NOUN
gujaf-213	94	3	from	from	ADP
gujaf-213	94	4	other	other	ADJ
gujaf-213	94	5	countries	country	NOUN
gujaf-213	94	6	have	have	AUX
gujaf-213	94	7	explored	explore	VERB
gujaf-213	94	8	this	this	DET
gujaf-213	94	9	relationship	relationship	NOUN
gujaf-213	94	10	,	,	PUNCT
gujaf-213	94	11	there	there	PRON
gujaf-213	94	12	is	be	VERB
gujaf-213	94	13	a	a	DET
gujaf-213	94	14	lack	lack	NOUN
gujaf-213	94	15	of	of	ADP
gujaf-213	94	16	research	research	NOUN
gujaf-213	94	17	specific	specific	ADJ
gujaf-213	94	18	to	to	ADP
gujaf-213	94	19	the	the	DET
gujaf-213	94	20	nigerian	nigerian	ADJ
gujaf-213	94	21	context	context	NOUN
gujaf-213	94	22	.	.	PUNCT
gujaf-213	95	1	therefore	therefore	ADV
gujaf-213	95	2	,	,	PUNCT
gujaf-213	95	3	it	it	PRON
gujaf-213	95	4	is	be	AUX
gujaf-213	95	5	crucial	crucial	ADJ
gujaf-213	95	6	to	to	PART
gujaf-213	95	7	investigate	investigate	VERB
gujaf-213	95	8	how	how	SCONJ
gujaf-213	95	9	working	work	VERB
gujaf-213	95	10	capital	capital	NOUN
gujaf-213	95	11	management	management	NOUN
gujaf-213	95	12	practices	practice	NOUN
gujaf-213	95	13	impact	impact	VERB
gujaf-213	95	14	the	the	DET
gujaf-213	95	15	financial	financial	ADJ
gujaf-213	95	16	performance	performance	NOUN
gujaf-213	95	17	of	of	ADP
gujaf-213	95	18	these	these	DET
gujaf-213	95	19	entities	entity	NOUN
gujaf-213	95	20	,	,	PUNCT
gujaf-213	95	21	taking	take	VERB
gujaf-213	95	22	into	into	ADP
gujaf-213	95	23	account	account	NOUN
gujaf-213	95	24	the	the	DET
gujaf-213	95	25	unique	unique	ADJ
gujaf-213	95	26	characteristics	characteristic	NOUN
gujaf-213	95	27	of	of	ADP
gujaf-213	95	28	the	the	DET
gujaf-213	95	29	nigerian	nigerian	ADJ
gujaf-213	95	30	business	business	NOUN
gujaf-213	95	31	environment	environment	NOUN
gujaf-213	95	32	(	(	PUNCT
gujaf-213	95	33	oladipupo	oladipupo	NOUN
gujaf-213	95	34	&	&	CCONJ
gujaf-213	95	35	oladipupo	oladipupo	PROPN
gujaf-213	95	36	,	,	PUNCT
gujaf-213	95	37	2016	2016	NUM
gujaf-213	95	38	)	)	PUNCT
gujaf-213	95	39	.	.	PUNCT
gujaf-213	96	1	similarly	similarly	ADV
gujaf-213	96	2	,	,	PUNCT
gujaf-213	96	3	due	due	ADP
gujaf-213	96	4	to	to	ADP
gujaf-213	96	5	the	the	DET
gujaf-213	96	6	turbulence	turbulence	NOUN
gujaf-213	96	7	in	in	ADP
gujaf-213	96	8	international	international	ADJ
gujaf-213	96	9	financial	financial	ADJ
gujaf-213	96	10	markets	market	NOUN
gujaf-213	96	11	,	,	PUNCT
gujaf-213	96	12	the	the	DET
gujaf-213	96	13	worldwide	worldwide	ADJ
gujaf-213	96	14	economic	economic	ADJ
gujaf-213	96	15	downturn	downturn	NOUN
gujaf-213	96	16	has	have	AUX
gujaf-213	96	17	had	have	VERB
gujaf-213	96	18	a	a	DET
gujaf-213	96	19	serious	serious	ADJ
gujaf-213	96	20	adverse	adverse	ADJ
gujaf-213	96	21	effect	effect	NOUN
gujaf-213	96	22	on	on	ADP
gujaf-213	96	23	nigerian	nigerian	ADJ
gujaf-213	96	24	industrial	industrial	ADJ
gujaf-213	96	25	companies	company	NOUN
gujaf-213	96	26	.	.	PUNCT
gujaf-213	97	1	production	production	NOUN
gujaf-213	97	2	,	,	PUNCT
gujaf-213	97	3	sales	sale	NOUN
gujaf-213	97	4	,	,	PUNCT
gujaf-213	97	5	and	and	CCONJ
gujaf-213	97	6	financial	financial	ADJ
gujaf-213	97	7	resources	resource	NOUN
gujaf-213	97	8	available	available	ADJ
gujaf-213	97	9	to	to	ADP
gujaf-213	97	10	manufacturers	manufacturer	NOUN
gujaf-213	97	11	have	have	AUX
gujaf-213	97	12	all	all	PRON
gujaf-213	97	13	dropped	drop	VERB
gujaf-213	97	14	owing	owe	VERB
gujaf-213	97	15	to	to	ADP
gujaf-213	97	16	the	the	DET
gujaf-213	97	17	financial	financial	ADJ
gujaf-213	97	18	crisis	crisis	NOUN
gujaf-213	97	19	.	.	PUNCT
gujaf-213	98	1	the	the	DET
gujaf-213	98	2	negative	negative	ADJ
gujaf-213	98	3	impact	impact	NOUN
gujaf-213	98	4	of	of	ADP
gujaf-213	98	5	coronavirus	coronavirus	NOUN
gujaf-213	98	6	on	on	ADP
gujaf-213	98	7	manufacturing	manufacture	VERB
gujaf-213	98	8	companies	company	NOUN
gujaf-213	98	9	to	to	PART
gujaf-213	98	10	fulfill	fulfill	VERB
gujaf-213	98	11	its	its	PRON
gujaf-213	98	12	financial	financial	ADJ
gujaf-213	98	13	obligation	obligation	NOUN
gujaf-213	98	14	as	as	ADV
gujaf-213	98	15	well	well	ADV
gujaf-213	98	16	as	as	ADP
gujaf-213	98	17	being	be	AUX
gujaf-213	98	18	unable	unable	ADJ
gujaf-213	98	19	to	to	PART
gujaf-213	98	20	retrieve	retrieve	VERB
gujaf-213	98	21	its	its	PRON
gujaf-213	98	22	money	money	NOUN
gujaf-213	98	23	from	from	ADP
gujaf-213	98	24	the	the	DET
gujaf-213	98	25	customers	customer	NOUN
gujaf-213	98	26	(	(	PUNCT
gujaf-213	98	27	account	account	NOUN
gujaf-213	98	28	receivable	receivable	NOUN
gujaf-213	98	29	)	)	PUNCT
gujaf-213	98	30	have	have	AUX
gujaf-213	98	31	unfortunately	unfortunately	ADV
gujaf-213	98	32	left	leave	VERB
gujaf-213	98	33	many	many	ADJ
gujaf-213	98	34	organizations	organization	NOUN
gujaf-213	98	35	inoperable	inoperable	ADJ
gujaf-213	98	36	.	.	PUNCT
gujaf-213	99	1	companies	company	NOUN
gujaf-213	99	2	that	that	PRON
gujaf-213	99	3	were	be	AUX
gujaf-213	99	4	once	once	ADV
gujaf-213	99	5	able	able	ADJ
gujaf-213	99	6	to	to	PART
gujaf-213	99	7	pay	pay	VERB
gujaf-213	99	8	their	their	PRON
gujaf-213	99	9	bills	bill	NOUN
gujaf-213	99	10	on	on	ADP
gujaf-213	99	11	time	time	NOUN
gujaf-213	99	12	are	be	AUX
gujaf-213	99	13	being	be	AUX
gujaf-213	99	14	short	short	ADJ
gujaf-213	99	15	on	on	ADP
gujaf-213	99	16	cash	cash	NOUN
gujaf-213	99	17	flow	flow	NOUN
gujaf-213	99	18	if	if	SCONJ
gujaf-213	99	19	they	they	PRON
gujaf-213	99	20	have	have	AUX
gujaf-213	99	21	not	not	PART
gujaf-213	99	22	closed	close	VERB
gujaf-213	99	23	down	down	ADV
gujaf-213	99	24	.	.	PUNCT
gujaf-213	100	1	low	low	ADJ
gujaf-213	100	2	risk	risk	NOUN
gujaf-213	100	3	debtors	debtor	NOUN
gujaf-213	100	4	are	be	AUX
gujaf-213	100	5	now	now	ADV
gujaf-213	100	6	higher	high	ADJ
gujaf-213	100	7	risk	risk	NOUN
gujaf-213	100	8	of	of	ADP
gujaf-213	100	9	delinquent	delinquent	ADJ
gujaf-213	100	10	payments	payment	NOUN
gujaf-213	100	11	and	and	CCONJ
gujaf-213	100	12	the	the	DET
gujaf-213	100	13	cash	cash	NOUN
gujaf-213	100	14	flow	flow	NOUN
gujaf-213	100	15	greatly	greatly	ADV
gujaf-213	100	16	disrupted	disrupt	VERB
gujaf-213	100	17	(	(	PUNCT
gujaf-213	100	18	tracey	tracey	NOUN
gujaf-213	100	19	,	,	PUNCT
gujaf-213	100	20	2020	2020	NUM
gujaf-213	100	21	)	)	PUNCT
gujaf-213	100	22	.	.	PUNCT
gujaf-213	101	1	businesses	business	NOUN
gujaf-213	101	2	have	have	AUX
gujaf-213	101	3	been	be	AUX
gujaf-213	101	4	drowning	drown	VERB
gujaf-213	101	5	as	as	ADP
gujaf-213	101	6	a	a	DET
gujaf-213	101	7	result	result	NOUN
gujaf-213	101	8	of	of	ADP
gujaf-213	101	9	the	the	DET
gujaf-213	101	10	government	government	NOUN
gujaf-213	101	11	's	's	PART
gujaf-213	101	12	complete	complete	ADJ
gujaf-213	101	13	failure	failure	NOUN
gujaf-213	101	14	to	to	PART
gujaf-213	101	15	successfully	successfully	ADV
gujaf-213	101	16	adopt	adopt	VERB
gujaf-213	101	17	economic	economic	ADJ
gujaf-213	101	18	measures	measure	NOUN
gujaf-213	101	19	that	that	PRON
gujaf-213	101	20	may	may	AUX
gujaf-213	101	21	very	very	ADV
gujaf-213	101	22	well	well	ADV
gujaf-213	101	23	counteract	counteract	VERB
gujaf-213	101	24	the	the	DET
gujaf-213	101	25	effect	effect	NOUN
gujaf-213	101	26	of	of	ADP
gujaf-213	101	27	covid-19	covid-19	PROPN
gujaf-213	101	28	in	in	ADP
gujaf-213	101	29	nigeria	nigeria	PROPN
gujaf-213	101	30	.	.	PUNCT
gujaf-213	102	1	negative	negative	ADJ
gujaf-213	102	2	effects	effect	NOUN
gujaf-213	102	3	have	have	AUX
gujaf-213	102	4	been	be	AUX
gujaf-213	102	5	seen	see	VERB
gujaf-213	102	6	in	in	ADP
gujaf-213	102	7	receivables	receivables	NOUN
gujaf-213	102	8	,	,	PUNCT
gujaf-213	102	9	work	work	NOUN
gujaf-213	102	10	-	-	PUNCT
gujaf-213	102	11	inprogress	inprogress	ADJ
gujaf-213	102	12	,	,	PUNCT
gujaf-213	102	13	inventory	inventory	NOUN
gujaf-213	102	14	turnover	turnover	NOUN
gujaf-213	102	15	,	,	PUNCT
gujaf-213	102	16	and	and	CCONJ
gujaf-213	102	17	completed	complete	VERB
gujaf-213	102	18	products	product	NOUN
gujaf-213	102	19	.	.	PUNCT
gujaf-213	103	1	due	due	ADP
gujaf-213	103	2	to	to	ADP
gujaf-213	103	3	this	this	PRON
gujaf-213	103	4	,	,	PUNCT
gujaf-213	103	5	it	it	PRON
gujaf-213	103	6	has	have	AUX
gujaf-213	103	7	become	become	VERB
gujaf-213	103	8	more	more	ADV
gujaf-213	103	9	challenging	challenging	ADJ
gujaf-213	103	10	for	for	SCONJ
gujaf-213	103	11	firms	firm	NOUN
gujaf-213	103	12	to	to	PART
gujaf-213	103	13	pay	pay	VERB
gujaf-213	103	14	their	their	PRON
gujaf-213	103	15	creditors	creditor	NOUN
gujaf-213	103	16	on	on	ADP
gujaf-213	103	17	time	time	NOUN
gujaf-213	103	18	and	and	CCONJ
gujaf-213	103	19	to	to	PART
gujaf-213	103	20	request	request	VERB
gujaf-213	103	21	more	more	ADJ
gujaf-213	103	22	funding	funding	NOUN
gujaf-213	103	23	from	from	ADP
gujaf-213	103	24	them	they	PRON
gujaf-213	103	25	.	.	PUNCT
gujaf-213	104	1	businesses	business	NOUN
gujaf-213	104	2	'	'	PART
gujaf-213	104	3	income	income	NOUN
gujaf-213	104	4	and	and	CCONJ
gujaf-213	104	5	working	working	NOUN
gujaf-213	104	6	capital	capital	NOUN
gujaf-213	104	7	are	be	AUX
gujaf-213	104	8	being	be	AUX
gujaf-213	104	9	put	put	VERB
gujaf-213	104	10	under	under	ADP
gujaf-213	104	11	pressure	pressure	NOUN
gujaf-213	104	12	as	as	ADP
gujaf-213	104	13	a	a	DET
gujaf-213	104	14	result	result	NOUN
gujaf-213	104	15	of	of	ADP
gujaf-213	104	16	suppliers	supplier	NOUN
gujaf-213	104	17	'	'	PART
gujaf-213	104	18	failure	failure	NOUN
gujaf-213	104	19	to	to	PART
gujaf-213	104	20	supply	supply	VERB
gujaf-213	104	21	manufacturers	manufacturer	NOUN
gujaf-213	104	22	with	with	ADP
gujaf-213	104	23	essential	essential	ADJ
gujaf-213	104	24	components	component	NOUN
gujaf-213	104	25	,	,	PUNCT
gujaf-213	104	26	which	which	PRON
gujaf-213	104	27	results	result	VERB
gujaf-213	104	28	in	in	ADP
gujaf-213	104	29	production	production	NOUN
gujaf-213	104	30	delays	delay	NOUN
gujaf-213	104	31	or	or	CCONJ
gujaf-213	104	32	halts	halt	NOUN
gujaf-213	104	33	.	.	PUNCT
gujaf-213	105	1	work	work	NOUN
gujaf-213	105	2	-	-	PUNCT
gujaf-213	105	3	in	in	ADP
gujaf-213	105	4	-	-	PUNCT
gujaf-213	105	5	progress	progress	NOUN
gujaf-213	105	6	gusau	gusau	ADJ
gujaf-213	105	7	journal	journal	NOUN
gujaf-213	105	8	of	of	ADP
gujaf-213	105	9	accounting	accounting	NOUN
gujaf-213	105	10	and	and	CCONJ
gujaf-213	105	11	finance	finance	NOUN
gujaf-213	105	12	,	,	PUNCT
gujaf-213	105	13	vol	vol	NOUN
gujaf-213	105	14	.	.	PROPN
gujaf-213	105	15	4	4	NUM
gujaf-213	105	16	,	,	PUNCT
gujaf-213	105	17	issue	issue	NOUN
gujaf-213	105	18	1	1	NUM
gujaf-213	105	19	,	,	PUNCT
gujaf-213	105	20	april	april	PROPN
gujaf-213	105	21	,	,	PUNCT
gujaf-213	105	22	2023	2023	NUM
gujaf-213	105	23	153	153	NUM
gujaf-213	105	24	balances	balance	NOUN
gujaf-213	105	25	are	be	AUX
gujaf-213	105	26	being	be	AUX
gujaf-213	105	27	weakened	weaken	VERB
gujaf-213	105	28	as	as	ADP
gujaf-213	105	29	a	a	DET
gujaf-213	105	30	result	result	NOUN
gujaf-213	105	31	of	of	ADP
gujaf-213	105	32	this	this	DET
gujaf-213	105	33	stress	stress	NOUN
gujaf-213	105	34	,	,	PUNCT
gujaf-213	105	35	and	and	CCONJ
gujaf-213	105	36	it	it	PRON
gujaf-213	105	37	is	be	AUX
gujaf-213	105	38	also	also	ADV
gujaf-213	105	39	making	make	VERB
gujaf-213	105	40	it	it	PRON
gujaf-213	105	41	difficult	difficult	ADJ
gujaf-213	105	42	to	to	PART
gujaf-213	105	43	timely	timely	ADV
gujaf-213	105	44	collect	collect	VERB
gujaf-213	105	45	receivables	receivable	NOUN
gujaf-213	105	46	from	from	ADP
gujaf-213	105	47	customers	customer	NOUN
gujaf-213	105	48	who	who	PRON
gujaf-213	105	49	are	be	AUX
gujaf-213	105	50	struggling	struggle	VERB
gujaf-213	105	51	financially	financially	ADV
gujaf-213	105	52	.	.	PUNCT
gujaf-213	106	1	additionally	additionally	ADV
gujaf-213	106	2	,	,	PUNCT
gujaf-213	106	3	the	the	DET
gujaf-213	106	4	decline	decline	NOUN
gujaf-213	106	5	in	in	ADP
gujaf-213	106	6	consumer	consumer	NOUN
gujaf-213	106	7	demand	demand	NOUN
gujaf-213	106	8	is	be	AUX
gujaf-213	106	9	causing	cause	VERB
gujaf-213	106	10	inventories	inventory	NOUN
gujaf-213	106	11	to	to	PART
gujaf-213	106	12	increase	increase	VERB
gujaf-213	106	13	and	and	CCONJ
gujaf-213	106	14	become	become	VERB
gujaf-213	106	15	more	more	ADV
gujaf-213	106	16	difficult	difficult	ADJ
gujaf-213	106	17	to	to	PART
gujaf-213	106	18	sell	sell	VERB
gujaf-213	106	19	(	(	PUNCT
gujaf-213	106	20	muda	muda	NOUN
gujaf-213	106	21	,	,	PUNCT
gujaf-213	106	22	2020	2020	NUM
gujaf-213	106	23	)	)	PUNCT
gujaf-213	106	24	.	.	PUNCT
gujaf-213	107	1	additionally	additionally	ADV
gujaf-213	107	2	,	,	PUNCT
gujaf-213	107	3	there	there	PRON
gujaf-213	107	4	are	be	VERB
gujaf-213	107	5	issues	issue	NOUN
gujaf-213	107	6	with	with	ADP
gujaf-213	107	7	paying	pay	VERB
gujaf-213	107	8	suppliers	supplier	NOUN
gujaf-213	107	9	because	because	SCONJ
gujaf-213	107	10	of	of	ADP
gujaf-213	107	11	short	short	ADJ
gujaf-213	107	12	-	-	PUNCT
gujaf-213	107	13	term	term	NOUN
gujaf-213	107	14	cash	cash	NOUN
gujaf-213	107	15	flow	flow	NOUN
gujaf-213	107	16	constraints	constraint	NOUN
gujaf-213	107	17	.	.	PUNCT
gujaf-213	108	1	a	a	DET
gujaf-213	108	2	thriving	thriving	ADJ
gujaf-213	108	3	manufacturing	manufacturing	NOUN
gujaf-213	108	4	sector	sector	NOUN
gujaf-213	108	5	,	,	PUNCT
gujaf-213	108	6	according	accord	VERB
gujaf-213	108	7	to	to	ADP
gujaf-213	108	8	korode	korode	PROPN
gujaf-213	108	9	(	(	PUNCT
gujaf-213	108	10	2017	2017	NUM
gujaf-213	108	11	)	)	PUNCT
gujaf-213	108	12	,	,	PUNCT
gujaf-213	108	13	lowers	lower	VERB
gujaf-213	108	14	poverty	poverty	NOUN
gujaf-213	108	15	by	by	ADP
gujaf-213	108	16	generating	generate	VERB
gujaf-213	108	17	wealth	wealth	NOUN
gujaf-213	108	18	and	and	CCONJ
gujaf-213	108	19	jobs	job	NOUN
gujaf-213	108	20	.	.	PUNCT
gujaf-213	109	1	although	although	SCONJ
gujaf-213	109	2	nigeria	nigeria	PROPN
gujaf-213	109	3	's	's	PART
gujaf-213	109	4	manufacturing	manufacturing	NOUN
gujaf-213	109	5	industry	industry	NOUN
gujaf-213	109	6	has	have	VERB
gujaf-213	109	7	great	great	ADJ
gujaf-213	109	8	promise	promise	NOUN
gujaf-213	109	9	,	,	PUNCT
gujaf-213	109	10	its	its	PRON
gujaf-213	109	11	efficiency	efficiency	NOUN
gujaf-213	109	12	has	have	AUX
gujaf-213	109	13	been	be	AUX
gujaf-213	109	14	declining	decline	VERB
gujaf-213	109	15	over	over	ADP
gujaf-213	109	16	time	time	NOUN
gujaf-213	109	17	and	and	CCONJ
gujaf-213	109	18	with	with	ADP
gujaf-213	109	19	the	the	DET
gujaf-213	109	20	recent	recent	ADJ
gujaf-213	109	21	emergence	emergence	NOUN
gujaf-213	109	22	of	of	ADP
gujaf-213	109	23	the	the	DET
gujaf-213	109	24	covid-19	covid-19	PROPN
gujaf-213	109	25	epidemic	epidemic	NOUN
gujaf-213	109	26	,	,	PUNCT
gujaf-213	109	27	this	this	DET
gujaf-213	109	28	decline	decline	NOUN
gujaf-213	109	29	in	in	ADP
gujaf-213	109	30	performance	performance	NOUN
gujaf-213	109	31	has	have	AUX
gujaf-213	109	32	not	not	PART
gujaf-213	109	33	only	only	ADV
gujaf-213	109	34	accelerated	accelerate	VERB
gujaf-213	109	35	astronomically	astronomically	ADV
gujaf-213	109	36	but	but	CCONJ
gujaf-213	109	37	has	have	AUX
gujaf-213	109	38	also	also	ADV
gujaf-213	109	39	reached	reach	VERB
gujaf-213	109	40	a	a	DET
gujaf-213	109	41	breaking	breaking	NOUN
gujaf-213	109	42	point	point	NOUN
gujaf-213	109	43	.	.	PUNCT
gujaf-213	110	1	since	since	SCONJ
gujaf-213	110	2	the	the	DET
gujaf-213	110	3	early	early	ADJ
gujaf-213	110	4	1980s	1980s	NUM
gujaf-213	110	5	,	,	PUNCT
gujaf-213	110	6	there	there	PRON
gujaf-213	110	7	has	have	AUX
gujaf-213	110	8	been	be	AUX
gujaf-213	110	9	a	a	DET
gujaf-213	110	10	clear	clear	ADJ
gujaf-213	110	11	declining	decline	VERB
gujaf-213	110	12	tendency	tendency	NOUN
gujaf-213	110	13	(	(	PUNCT
gujaf-213	110	14	nigerian	nigerian	ADJ
gujaf-213	110	15	manufacturing	manufacturing	NOUN
gujaf-213	110	16	association	association	NOUN
gujaf-213	110	17	,	,	PUNCT
gujaf-213	110	18	2014	2014	NUM
gujaf-213	110	19	)	)	PUNCT
gujaf-213	110	20	.	.	PUNCT
gujaf-213	111	1	a	a	DET
gujaf-213	111	2	number	number	NOUN
gujaf-213	111	3	of	of	ADP
gujaf-213	111	4	issues	issue	NOUN
gujaf-213	111	5	with	with	ADP
gujaf-213	111	6	economy	economy	NOUN
gujaf-213	111	7	of	of	ADP
gujaf-213	111	8	nigeria	nigeria	PROPN
gujaf-213	111	9	,	,	PUNCT
gujaf-213	111	10	such	such	ADJ
gujaf-213	111	11	as	as	ADP
gujaf-213	111	12	bad	bad	ADJ
gujaf-213	111	13	administration	administration	NOUN
gujaf-213	111	14	,	,	PUNCT
gujaf-213	111	15	corruption	corruption	NOUN
gujaf-213	111	16	,	,	PUNCT
gujaf-213	111	17	a	a	DET
gujaf-213	111	18	lack	lack	NOUN
gujaf-213	111	19	of	of	ADP
gujaf-213	111	20	policy	policy	NOUN
gujaf-213	111	21	execution	execution	NOUN
gujaf-213	111	22	,	,	PUNCT
gujaf-213	111	23	and	and	CCONJ
gujaf-213	111	24	ongoing	ongoing	ADJ
gujaf-213	111	25	rivalry	rivalry	NOUN
gujaf-213	111	26	,	,	PUNCT
gujaf-213	111	27	which	which	PRON
gujaf-213	111	28	slow	slow	VERB
gujaf-213	111	29	down	down	ADP
gujaf-213	111	30	the	the	DET
gujaf-213	111	31	rate	rate	NOUN
gujaf-213	111	32	at	at	ADP
gujaf-213	111	33	which	which	PRON
gujaf-213	111	34	manufacturing	manufacturing	NOUN
gujaf-213	111	35	sectors	sector	NOUN
gujaf-213	111	36	can	can	AUX
gujaf-213	111	37	reap	reap	VERB
gujaf-213	111	38	significant	significant	ADJ
gujaf-213	111	39	returns	return	NOUN
gujaf-213	111	40	on	on	ADP
gujaf-213	111	41	the	the	DET
gujaf-213	111	42	resources	resource	NOUN
gujaf-213	111	43	they	they	PRON
gujaf-213	111	44	use	use	VERB
gujaf-213	111	45	and	and	CCONJ
gujaf-213	111	46	invest	invest	VERB
gujaf-213	111	47	in	in	ADP
gujaf-213	111	48	.	.	PUNCT
gujaf-213	112	1	the	the	DET
gujaf-213	112	2	necessity	necessity	NOUN
gujaf-213	112	3	to	to	PART
gujaf-213	112	4	link	link	VERB
gujaf-213	112	5	working	work	VERB
gujaf-213	112	6	capital	capital	NOUN
gujaf-213	112	7	management	management	NOUN
gujaf-213	112	8	with	with	ADP
gujaf-213	112	9	financial	financial	ADJ
gujaf-213	112	10	success	success	NOUN
gujaf-213	112	11	has	have	AUX
gujaf-213	112	12	emerged	emerge	VERB
gujaf-213	112	13	as	as	ADP
gujaf-213	112	14	a	a	DET
gujaf-213	112	15	result	result	NOUN
gujaf-213	112	16	of	of	ADP
gujaf-213	112	17	the	the	DET
gujaf-213	112	18	fact	fact	NOUN
gujaf-213	112	19	that	that	SCONJ
gujaf-213	112	20	corporations	corporation	NOUN
gujaf-213	112	21	are	be	AUX
gujaf-213	112	22	created	create	VERB
gujaf-213	112	23	with	with	ADP
gujaf-213	112	24	the	the	DET
gujaf-213	112	25	intention	intention	NOUN
gujaf-213	112	26	of	of	ADP
gujaf-213	112	27	maximising	maximise	VERB
gujaf-213	112	28	profits	profit	NOUN
gujaf-213	112	29	.	.	PUNCT
gujaf-213	113	1	for	for	SCONJ
gujaf-213	113	2	listed	list	VERB
gujaf-213	113	3	industrial	industrial	ADJ
gujaf-213	113	4	products	product	NOUN
gujaf-213	113	5	firms	firm	NOUN
gujaf-213	113	6	to	to	PART
gujaf-213	113	7	improve	improve	VERB
gujaf-213	113	8	their	their	PRON
gujaf-213	113	9	financial	financial	ADJ
gujaf-213	113	10	performance	performance	NOUN
gujaf-213	113	11	,	,	PUNCT
gujaf-213	113	12	a	a	DET
gujaf-213	113	13	competent	competent	ADJ
gujaf-213	113	14	and	and	CCONJ
gujaf-213	113	15	effective	effective	ADJ
gujaf-213	113	16	working	work	VERB
gujaf-213	113	17	capital	capital	NOUN
gujaf-213	113	18	management	management	NOUN
gujaf-213	113	19	plan	plan	NOUN
gujaf-213	113	20	is	be	AUX
gujaf-213	113	21	essential	essential	ADJ
gujaf-213	113	22	.	.	PUNCT
gujaf-213	114	1	several	several	ADJ
gujaf-213	114	2	studies	study	NOUN
gujaf-213	114	3	including	include	VERB
gujaf-213	114	4	elias	elias	PROPN
gujaf-213	114	5	and	and	CCONJ
gujaf-213	114	6	nwankwo	nwankwo	PROPN
gujaf-213	114	7	(	(	PUNCT
gujaf-213	114	8	2018	2018	NUM
gujaf-213	114	9	)	)	PUNCT
gujaf-213	114	10	;	;	PUNCT
gujaf-213	114	11	uguru	uguru	ADJ
gujaf-213	114	12	,	,	PUNCT
gujaf-213	114	13	chukwu	chukwu	NOUN
gujaf-213	114	14	,	,	PUNCT
gujaf-213	114	15	and	and	CCONJ
gujaf-213	114	16	elon	elon	PROPN
gujaf-213	114	17	(	(	PUNCT
gujaf-213	114	18	2018	2018	NUM
gujaf-213	114	19	)	)	PUNCT
gujaf-213	114	20	;	;	PUNCT
gujaf-213	114	21	oladejo	oladejo	ADJ
gujaf-213	114	22	,	,	PUNCT
gujaf-213	114	23	akande	akande	PROPN
gujaf-213	114	24	,	,	PUNCT
gujaf-213	114	25	and	and	CCONJ
gujaf-213	114	26	yinus	yinus	NOUN
gujaf-213	114	27	(	(	PUNCT
gujaf-213	114	28	2017	2017	NUM
gujaf-213	114	29	)	)	PUNCT
gujaf-213	114	30	;	;	PUNCT
gujaf-213	114	31	edem	edem	PROPN
gujaf-213	114	32	(	(	PUNCT
gujaf-213	114	33	2017	2017	NUM
gujaf-213	114	34	)	)	PUNCT
gujaf-213	114	35	;	;	PUNCT
gujaf-213	114	36	korede	korede	NOUN
gujaf-213	114	37	(	(	PUNCT
gujaf-213	114	38	2017	2017	NUM
gujaf-213	114	39	)	)	PUNCT
gujaf-213	114	40	;	;	PUNCT
gujaf-213	114	41	muhammad	muhammad	X
gujaf-213	114	42	(	(	PUNCT
gujaf-213	114	43	2017	2017	NUM
gujaf-213	114	44	)	)	PUNCT
gujaf-213	114	45	;	;	PUNCT
gujaf-213	114	46	ojeani	ojeani	PROPN
gujaf-213	114	47	(	(	PUNCT
gujaf-213	114	48	2014	2014	NUM
gujaf-213	114	49	)	)	PUNCT
gujaf-213	114	50	;	;	PUNCT
gujaf-213	114	51	soyemi	soyemi	NOUN
gujaf-213	114	52	and	and	CCONJ
gujaf-213	114	53	olawale	olawale	ADJ
gujaf-213	114	54	(	(	PUNCT
gujaf-213	114	55	2014	2014	NUM
gujaf-213	114	56	)	)	PUNCT
gujaf-213	114	57	;	;	PUNCT
gujaf-213	114	58	criscent	criscent	NOUN
gujaf-213	114	59	(	(	PUNCT
gujaf-213	114	60	2016	2016	NUM
gujaf-213	114	61	)	)	PUNCT
gujaf-213	114	62	;	;	PUNCT
gujaf-213	114	63	ikpefan	ikpefan	NOUN
gujaf-213	114	64	,	,	PUNCT
gujaf-213	114	65	owolabi	owolabi	NOUN
gujaf-213	114	66	,	,	PUNCT
gujaf-213	114	67	edwin	edwin	PROPN
gujaf-213	114	68	and	and	CCONJ
gujaf-213	114	69	adetula	adetula	PROPN
gujaf-213	114	70	(	(	PUNCT
gujaf-213	114	71	2014	2014	NUM
gujaf-213	114	72	)	)	PUNCT
gujaf-213	114	73	;	;	PUNCT
gujaf-213	114	74	haruna	haruna	PROPN
gujaf-213	114	75	(	(	PUNCT
gujaf-213	114	76	2016	2016	NUM
gujaf-213	114	77	)	)	PUNCT
gujaf-213	114	78	to	to	PART
gujaf-213	114	79	mention	mention	VERB
gujaf-213	114	80	a	a	DET
gujaf-213	114	81	few	few	ADJ
gujaf-213	114	82	concentrates	concentrate	NOUN
gujaf-213	114	83	on	on	ADP
gujaf-213	114	84	account	account	NOUN
gujaf-213	114	85	payable	payable	ADJ
gujaf-213	114	86	,	,	PUNCT
gujaf-213	114	87	account	account	NOUN
gujaf-213	114	88	receivable	receivable	NOUN
gujaf-213	114	89	,	,	PUNCT
gujaf-213	114	90	cash	cash	NOUN
gujaf-213	114	91	conversion	conversion	NOUN
gujaf-213	114	92	circle	circle	NOUN
gujaf-213	114	93	and	and	CCONJ
gujaf-213	114	94	their	their	PRON
gujaf-213	114	95	implication	implication	NOUN
gujaf-213	114	96	for	for	ADP
gujaf-213	114	97	financial	financial	ADJ
gujaf-213	114	98	performance	performance	NOUN
gujaf-213	114	99	of	of	ADP
gujaf-213	114	100	either	either	DET
gujaf-213	114	101	insurance	insurance	NOUN
gujaf-213	114	102	companies	company	NOUN
gujaf-213	114	103	,	,	PUNCT
gujaf-213	114	104	brewery	brewery	NOUN
gujaf-213	114	105	companies	company	NOUN
gujaf-213	114	106	,	,	PUNCT
gujaf-213	114	107	foods	food	NOUN
gujaf-213	114	108	and	and	CCONJ
gujaf-213	114	109	beverages	beverage	NOUN
gujaf-213	114	110	,	,	PUNCT
gujaf-213	114	111	conglomerates	conglomerate	NOUN
gujaf-213	114	112	or	or	CCONJ
gujaf-213	114	113	pharmaceutical	pharmaceutical	NOUN
gujaf-213	114	114	companies	company	NOUN
gujaf-213	114	115	but	but	CCONJ
gujaf-213	114	116	this	this	DET
gujaf-213	114	117	study	study	NOUN
gujaf-213	114	118	concentrates	concentrate	VERB
gujaf-213	114	119	on	on	ADP
gujaf-213	114	120	industrial	industrial	ADJ
gujaf-213	114	121	goods	good	NOUN
gujaf-213	114	122	firms	firm	NOUN
gujaf-213	114	123	with	with	ADP
gujaf-213	114	124	the	the	DET
gujaf-213	114	125	used	use	VERB
gujaf-213	114	126	of	of	ADP
gujaf-213	114	127	generalized	generalized	ADJ
gujaf-213	114	128	method	method	NOUN
gujaf-213	114	129	of	of	ADP
gujaf-213	114	130	moments	moment	NOUN
gujaf-213	114	131	and	and	CCONJ
gujaf-213	114	132	expand	expand	VERB
gujaf-213	114	133	the	the	DET
gujaf-213	114	134	scope	scope	NOUN
gujaf-213	114	135	of	of	ADP
gujaf-213	114	136	the	the	DET
gujaf-213	114	137	study	study	NOUN
gujaf-213	114	138	to	to	ADP
gujaf-213	114	139	2021	2021	NUM
gujaf-213	114	140	which	which	PRON
gujaf-213	114	141	was	be	AUX
gujaf-213	114	142	lack	lack	NOUN
gujaf-213	114	143	in	in	ADP
gujaf-213	114	144	the	the	DET
gujaf-213	114	145	previous	previous	ADJ
gujaf-213	114	146	studies	study	NOUN
gujaf-213	114	147	conducted	conduct	VERB
gujaf-213	114	148	in	in	ADP
gujaf-213	114	149	nigeria	nigeria	PROPN
gujaf-213	114	150	research	research	NOUN
gujaf-213	114	151	questions	question	NOUN
gujaf-213	114	152	the	the	DET
gujaf-213	114	153	following	follow	VERB
gujaf-213	114	154	questions	question	NOUN
gujaf-213	114	155	were	be	AUX
gujaf-213	114	156	addressed	address	VERB
gujaf-213	114	157	during	during	ADP
gujaf-213	114	158	the	the	DET
gujaf-213	114	159	period	period	NOUN
gujaf-213	114	160	of	of	ADP
gujaf-213	114	161	this	this	DET
gujaf-213	114	162	study	study	NOUN
gujaf-213	114	163	.	.	PUNCT
gujaf-213	115	1	these	these	PRON
gujaf-213	115	2	consist	consist	VERB
gujaf-213	115	3	of	of	ADP
gujaf-213	115	4	:	:	PUNCT
gujaf-213	115	5	i.	i.	PROPN
gujaf-213	115	6	how	how	SCONJ
gujaf-213	115	7	does	do	AUX
gujaf-213	115	8	inventory	inventory	NOUN
gujaf-213	115	9	turnover	turnover	NOUN
gujaf-213	115	10	affect	affect	VERB
gujaf-213	115	11	the	the	DET
gujaf-213	115	12	finance	finance	NOUN
gujaf-213	115	13	results	result	NOUN
gujaf-213	115	14	of	of	ADP
gujaf-213	115	15	traded	trade	VERB
gujaf-213	115	16	industrial	industrial	ADJ
gujaf-213	115	17	goods	good	NOUN
gujaf-213	115	18	companies	company	NOUN
gujaf-213	115	19	in	in	ADP
gujaf-213	115	20	nigeria	nigeria	PROPN
gujaf-213	115	21	?	?	PUNCT
gujaf-213	116	1	ii	ii	PROPN
gujaf-213	116	2	.	.	PUNCT
gujaf-213	117	1	in	in	ADP
gujaf-213	117	2	what	what	DET
gujaf-213	117	3	way	way	NOUN
gujaf-213	117	4	does	do	AUX
gujaf-213	117	5	the	the	DET
gujaf-213	117	6	receivable	receivable	ADJ
gujaf-213	117	7	collection	collection	NOUN
gujaf-213	117	8	affect	affect	VERB
gujaf-213	117	9	the	the	DET
gujaf-213	117	10	finance	finance	NOUN
gujaf-213	117	11	results	result	NOUN
gujaf-213	117	12	of	of	ADP
gujaf-213	117	13	traded	trade	VERB
gujaf-213	117	14	industrial	industrial	ADJ
gujaf-213	117	15	products	product	NOUN
gujaf-213	117	16	companies	company	NOUN
gujaf-213	117	17	in	in	ADP
gujaf-213	117	18	nigeria	nigeria	PROPN
gujaf-213	117	19	?	?	PUNCT
gujaf-213	118	1	gusau	gusau	ADJ
gujaf-213	118	2	journal	journal	PROPN
gujaf-213	118	3	of	of	ADP
gujaf-213	118	4	accounting	accounting	NOUN
gujaf-213	118	5	and	and	CCONJ
gujaf-213	118	6	finance	finance	NOUN
gujaf-213	118	7	,	,	PUNCT
gujaf-213	118	8	vol	vol	NOUN
gujaf-213	118	9	.	.	PROPN
gujaf-213	118	10	4	4	NUM
gujaf-213	118	11	,	,	PUNCT
gujaf-213	118	12	issue	issue	NOUN
gujaf-213	118	13	1	1	NUM
gujaf-213	118	14	,	,	PUNCT
gujaf-213	118	15	april	april	PROPN
gujaf-213	118	16	,	,	PUNCT
gujaf-213	118	17	2023	2023	NUM
gujaf-213	118	18	154	154	NUM
gujaf-213	118	19	the	the	DET
gujaf-213	118	20	justification	justification	NOUN
gujaf-213	118	21	for	for	ADP
gujaf-213	118	22	this	this	DET
gujaf-213	118	23	study	study	NOUN
gujaf-213	118	24	emanates	emanate	VERB
gujaf-213	118	25	from	from	ADP
gujaf-213	118	26	the	the	DET
gujaf-213	118	27	fact	fact	NOUN
gujaf-213	118	28	that	that	SCONJ
gujaf-213	118	29	there	there	PRON
gujaf-213	118	30	is	be	VERB
gujaf-213	118	31	a	a	DET
gujaf-213	118	32	consistent	consistent	ADJ
gujaf-213	118	33	change	change	NOUN
gujaf-213	118	34	in	in	ADP
gujaf-213	118	35	the	the	DET
gujaf-213	118	36	dynamics	dynamic	NOUN
gujaf-213	118	37	of	of	ADP
gujaf-213	118	38	the	the	DET
gujaf-213	118	39	manufacturing	manufacturing	NOUN
gujaf-213	118	40	sector	sector	NOUN
gujaf-213	118	41	in	in	ADP
gujaf-213	118	42	nigeria	nigeria	PROPN
gujaf-213	118	43	as	as	ADV
gujaf-213	118	44	well	well	ADV
gujaf-213	118	45	as	as	ADP
gujaf-213	118	46	the	the	DET
gujaf-213	118	47	constant	constant	ADJ
gujaf-213	118	48	introduction	introduction	NOUN
gujaf-213	118	49	of	of	ADP
gujaf-213	118	50	policies	policy	NOUN
gujaf-213	118	51	by	by	ADP
gujaf-213	118	52	the	the	DET
gujaf-213	118	53	government	government	NOUN
gujaf-213	118	54	which	which	PRON
gujaf-213	118	55	may	may	AUX
gujaf-213	118	56	make	make	VERB
gujaf-213	118	57	or	or	CCONJ
gujaf-213	118	58	mar	mar	VERB
gujaf-213	118	59	the	the	DET
gujaf-213	118	60	manufacturing	manufacturing	NOUN
gujaf-213	118	61	sector	sector	NOUN
gujaf-213	118	62	of	of	ADP
gujaf-213	118	63	the	the	DET
gujaf-213	118	64	economy	economy	NOUN
gujaf-213	118	65	as	as	ADP
gujaf-213	118	66	a	a	DET
gujaf-213	118	67	result	result	NOUN
gujaf-213	118	68	of	of	ADP
gujaf-213	118	69	unstable	unstable	ADJ
gujaf-213	118	70	policies	policy	NOUN
gujaf-213	118	71	.	.	PUNCT
gujaf-213	119	1	financial	financial	ADJ
gujaf-213	119	2	managers	manager	NOUN
gujaf-213	119	3	have	have	AUX
gujaf-213	119	4	come	come	VERB
gujaf-213	119	5	to	to	PART
gujaf-213	119	6	understand	understand	VERB
gujaf-213	119	7	that	that	SCONJ
gujaf-213	119	8	their	their	PRON
gujaf-213	119	9	role	role	NOUN
gujaf-213	119	10	goes	go	VERB
gujaf-213	119	11	beyond	beyond	ADP
gujaf-213	119	12	simply	simply	ADV
gujaf-213	119	13	determining	determine	VERB
gujaf-213	119	14	the	the	DET
gujaf-213	119	15	ideal	ideal	ADJ
gujaf-213	119	16	levels	level	NOUN
gujaf-213	119	17	of	of	ADP
gujaf-213	119	18	working	work	VERB
gujaf-213	119	19	capital	capital	NOUN
gujaf-213	119	20	and	and	CCONJ
gujaf-213	119	21	its	its	PRON
gujaf-213	119	22	components	component	NOUN
gujaf-213	119	23	.	.	PUNCT
gujaf-213	120	1	it	it	PRON
gujaf-213	120	2	also	also	ADV
gujaf-213	120	3	entails	entail	VERB
gujaf-213	120	4	examining	examine	VERB
gujaf-213	120	5	the	the	DET
gujaf-213	120	6	effects	effect	NOUN
gujaf-213	120	7	of	of	ADP
gujaf-213	120	8	various	various	ADJ
gujaf-213	120	9	internal	internal	ADJ
gujaf-213	120	10	and	and	CCONJ
gujaf-213	120	11	external	external	ADJ
gujaf-213	120	12	factors	factor	NOUN
gujaf-213	120	13	,	,	PUNCT
gujaf-213	120	14	such	such	ADJ
gujaf-213	120	15	as	as	ADP
gujaf-213	120	16	retained	retain	VERB
gujaf-213	120	17	earnings	earning	NOUN
gujaf-213	120	18	and	and	CCONJ
gujaf-213	120	19	leverage	leverage	NOUN
gujaf-213	120	20	financing	financing	NOUN
gujaf-213	120	21	,	,	PUNCT
gujaf-213	120	22	on	on	ADP
gujaf-213	120	23	the	the	DET
gujaf-213	120	24	financial	financial	ADJ
gujaf-213	120	25	performance	performance	NOUN
gujaf-213	120	26	of	of	ADP
gujaf-213	120	27	nigerian	nigerian	ADJ
gujaf-213	120	28	industrial	industrial	ADJ
gujaf-213	120	29	products	product	NOUN
gujaf-213	120	30	businesses	business	NOUN
gujaf-213	120	31	.	.	PUNCT
gujaf-213	121	1	due	due	ADP
gujaf-213	121	2	to	to	ADP
gujaf-213	121	3	a	a	DET
gujaf-213	121	4	total	total	ADJ
gujaf-213	121	5	economic	economic	ADJ
gujaf-213	121	6	shutdown	shutdown	NOUN
gujaf-213	121	7	,	,	PUNCT
gujaf-213	121	8	liquidity	liquidity	NOUN
gujaf-213	121	9	issues	issue	NOUN
gujaf-213	121	10	,	,	PUNCT
gujaf-213	121	11	and	and	CCONJ
gujaf-213	121	12	the	the	DET
gujaf-213	121	13	regular	regular	ADJ
gujaf-213	121	14	business	business	NOUN
gujaf-213	121	15	operations	operation	NOUN
gujaf-213	121	16	of	of	ADP
gujaf-213	121	17	nigerian	nigerian	ADJ
gujaf-213	121	18	manufacturing	manufacturing	NOUN
gujaf-213	121	19	businesses	business	NOUN
gujaf-213	121	20	,	,	PUNCT
gujaf-213	121	21	the	the	DET
gujaf-213	121	22	ongoing	ongoing	ADJ
gujaf-213	121	23	work	work	NOUN
gujaf-213	121	24	in	in	ADP
gujaf-213	121	25	the	the	DET
gujaf-213	121	26	manufacturing	manufacturing	NOUN
gujaf-213	121	27	sector	sector	NOUN
gujaf-213	121	28	has	have	AUX
gujaf-213	121	29	also	also	ADV
gujaf-213	121	30	been	be	AUX
gujaf-213	121	31	badly	badly	ADV
gujaf-213	121	32	impacted	impact	VERB
gujaf-213	121	33	by	by	ADP
gujaf-213	121	34	the	the	DET
gujaf-213	121	35	present	present	ADJ
gujaf-213	121	36	global	global	ADJ
gujaf-213	121	37	economic	economic	ADJ
gujaf-213	121	38	downturn	downturn	NOUN
gujaf-213	121	39	.	.	PUNCT
gujaf-213	122	1	this	this	PRON
gujaf-213	122	2	has	have	AUX
gujaf-213	122	3	led	lead	VERB
gujaf-213	122	4	to	to	ADP
gujaf-213	122	5	the	the	DET
gujaf-213	122	6	need	need	NOUN
gujaf-213	122	7	for	for	ADP
gujaf-213	122	8	this	this	DET
gujaf-213	122	9	study	study	NOUN
gujaf-213	122	10	.	.	PUNCT
gujaf-213	123	1	different	different	ADJ
gujaf-213	123	2	government	government	NOUN
gujaf-213	123	3	measures	measure	NOUN
gujaf-213	123	4	intended	intend	VERB
gujaf-213	123	5	to	to	PART
gujaf-213	123	6	stop	stop	VERB
gujaf-213	123	7	the	the	DET
gujaf-213	123	8	coronavirus	coronavirus	NOUN
gujaf-213	123	9	pandemic	pandemic	NOUN
gujaf-213	123	10	's	's	PART
gujaf-213	123	11	growth	growth	NOUN
gujaf-213	123	12	contributed	contribute	VERB
gujaf-213	123	13	to	to	ADP
gujaf-213	123	14	the	the	DET
gujaf-213	123	15	decline	decline	NOUN
gujaf-213	123	16	.	.	PUNCT
gujaf-213	124	1	2	2	X
gujaf-213	124	2	.	.	X
gujaf-213	124	3	literature	literature	NOUN
gujaf-213	124	4	review	review	VERB
gujaf-213	124	5	working	working	NOUN
gujaf-213	124	6	capital	capital	NOUN
gujaf-213	124	7	management	management	NOUN
gujaf-213	124	8	is	be	AUX
gujaf-213	124	9	a	a	DET
gujaf-213	124	10	crucial	crucial	ADJ
gujaf-213	124	11	aspect	aspect	NOUN
gujaf-213	124	12	of	of	ADP
gujaf-213	124	13	financial	financial	ADJ
gujaf-213	124	14	management	management	NOUN
gujaf-213	124	15	that	that	PRON
gujaf-213	124	16	focuses	focus	VERB
gujaf-213	124	17	on	on	ADP
gujaf-213	124	18	the	the	DET
gujaf-213	124	19	effective	effective	ADJ
gujaf-213	124	20	management	management	NOUN
gujaf-213	124	21	of	of	ADP
gujaf-213	124	22	a	a	DET
gujaf-213	124	23	company	company	NOUN
gujaf-213	124	24	's	's	PART
gujaf-213	124	25	current	current	ADJ
gujaf-213	124	26	assets	asset	NOUN
gujaf-213	124	27	and	and	CCONJ
gujaf-213	124	28	liabilities	liability	NOUN
gujaf-213	124	29	.	.	PUNCT
gujaf-213	125	1	it	it	PRON
gujaf-213	125	2	plays	play	VERB
gujaf-213	125	3	a	a	DET
gujaf-213	125	4	vital	vital	ADJ
gujaf-213	125	5	role	role	NOUN
gujaf-213	125	6	in	in	ADP
gujaf-213	125	7	determining	determine	VERB
gujaf-213	125	8	the	the	DET
gujaf-213	125	9	liquidity	liquidity	NOUN
gujaf-213	125	10	,	,	PUNCT
gujaf-213	125	11	profitability	profitability	NOUN
gujaf-213	125	12	,	,	PUNCT
gujaf-213	125	13	and	and	CCONJ
gujaf-213	125	14	operational	operational	ADJ
gujaf-213	125	15	efficiency	efficiency	NOUN
gujaf-213	125	16	of	of	ADP
gujaf-213	125	17	an	an	DET
gujaf-213	125	18	organization	organization	NOUN
gujaf-213	125	19	.	.	PUNCT
gujaf-213	126	1	this	this	DET
gujaf-213	126	2	section	section	NOUN
gujaf-213	126	3	provides	provide	VERB
gujaf-213	126	4	an	an	DET
gujaf-213	126	5	elaborate	elaborate	ADJ
gujaf-213	126	6	review	review	NOUN
gujaf-213	126	7	of	of	ADP
gujaf-213	126	8	the	the	DET
gujaf-213	126	9	concept	concept	NOUN
gujaf-213	126	10	of	of	ADP
gujaf-213	126	11	working	work	VERB
gujaf-213	126	12	capital	capital	NOUN
gujaf-213	126	13	management	management	NOUN
gujaf-213	126	14	,	,	PUNCT
gujaf-213	126	15	its	its	PRON
gujaf-213	126	16	components	component	NOUN
gujaf-213	126	17	,	,	PUNCT
gujaf-213	126	18	and	and	CCONJ
gujaf-213	126	19	its	its	PRON
gujaf-213	126	20	significance	significance	NOUN
gujaf-213	126	21	in	in	ADP
gujaf-213	126	22	financial	financial	ADJ
gujaf-213	126	23	decision	decision	NOUN
gujaf-213	126	24	-	-	PUNCT
gujaf-213	126	25	making	making	NOUN
gujaf-213	126	26	.	.	PUNCT
gujaf-213	127	1	working	work	VERB
gujaf-213	127	2	capital	capital	NOUN
gujaf-213	127	3	refers	refer	VERB
gujaf-213	127	4	to	to	ADP
gujaf-213	127	5	the	the	DET
gujaf-213	127	6	capital	capital	NOUN
gujaf-213	127	7	required	require	VERB
gujaf-213	127	8	to	to	PART
gujaf-213	127	9	finance	finance	VERB
gujaf-213	127	10	a	a	DET
gujaf-213	127	11	firm	firm	NOUN
gujaf-213	127	12	's	's	PART
gujaf-213	127	13	day	day	NOUN
gujaf-213	127	14	-	-	PUNCT
gujaf-213	127	15	to	to	ADP
gujaf-213	127	16	-	-	PUNCT
gujaf-213	127	17	day	day	NOUN
gujaf-213	127	18	operations	operation	NOUN
gujaf-213	127	19	and	and	CCONJ
gujaf-213	127	20	meet	meet	VERB
gujaf-213	127	21	its	its	PRON
gujaf-213	127	22	short	short	ADJ
gujaf-213	127	23	-	-	PUNCT
gujaf-213	127	24	term	term	NOUN
gujaf-213	127	25	obligations	obligation	NOUN
gujaf-213	127	26	.	.	PUNCT
gujaf-213	128	1	it	it	PRON
gujaf-213	128	2	represents	represent	VERB
gujaf-213	128	3	the	the	DET
gujaf-213	128	4	difference	difference	NOUN
gujaf-213	128	5	between	between	ADP
gujaf-213	128	6	a	a	DET
gujaf-213	128	7	company	company	NOUN
gujaf-213	128	8	's	's	PART
gujaf-213	128	9	current	current	ADJ
gujaf-213	128	10	assets	asset	NOUN
gujaf-213	128	11	(	(	PUNCT
gujaf-213	128	12	such	such	ADJ
gujaf-213	128	13	as	as	ADP
gujaf-213	128	14	cash	cash	NOUN
gujaf-213	128	15	,	,	PUNCT
gujaf-213	128	16	accounts	account	VERB
gujaf-213	128	17	receivable	receivable	ADJ
gujaf-213	128	18	,	,	PUNCT
gujaf-213	128	19	and	and	CCONJ
gujaf-213	128	20	inventory	inventory	NOUN
gujaf-213	128	21	)	)	PUNCT
gujaf-213	128	22	and	and	CCONJ
gujaf-213	128	23	its	its	PRON
gujaf-213	128	24	current	current	ADJ
gujaf-213	128	25	liabilities	liability	NOUN
gujaf-213	128	26	(	(	PUNCT
gujaf-213	128	27	such	such	ADJ
gujaf-213	128	28	as	as	ADP
gujaf-213	128	29	accounts	account	NOUN
gujaf-213	128	30	payable	payable	ADJ
gujaf-213	128	31	and	and	CCONJ
gujaf-213	128	32	short	short	ADJ
gujaf-213	128	33	-	-	PUNCT
gujaf-213	128	34	term	term	NOUN
gujaf-213	128	35	debt	debt	NOUN
gujaf-213	128	36	)	)	PUNCT
gujaf-213	128	37	.	.	PUNCT
gujaf-213	129	1	working	work	VERB
gujaf-213	129	2	capital	capital	NOUN
gujaf-213	129	3	management	management	NOUN
gujaf-213	129	4	involves	involve	VERB
gujaf-213	129	5	optimizing	optimize	VERB
gujaf-213	129	6	the	the	DET
gujaf-213	129	7	levels	level	NOUN
gujaf-213	129	8	of	of	ADP
gujaf-213	129	9	these	these	DET
gujaf-213	129	10	current	current	ADJ
gujaf-213	129	11	assets	asset	NOUN
gujaf-213	129	12	and	and	CCONJ
gujaf-213	129	13	liabilities	liability	NOUN
gujaf-213	129	14	to	to	PART
gujaf-213	129	15	ensure	ensure	VERB
gujaf-213	129	16	the	the	DET
gujaf-213	129	17	smooth	smooth	ADJ
gujaf-213	129	18	functioning	functioning	NOUN
gujaf-213	129	19	of	of	ADP
gujaf-213	129	20	the	the	DET
gujaf-213	129	21	business	business	NOUN
gujaf-213	129	22	(	(	PUNCT
gujaf-213	129	23	adeniyi	adeniyi	ADV
gujaf-213	129	24	,	,	PUNCT
gujaf-213	129	25	2008	2008	NUM
gujaf-213	129	26	;	;	PUNCT
gujaf-213	129	27	olaoye	olaoye	PROPN
gujaf-213	129	28	,	,	PUNCT
gujaf-213	129	29	akintola	akintola	PROPN
gujaf-213	129	30	&	&	CCONJ
gujaf-213	129	31	ogundipe	ogundipe	PROPN
gujaf-213	129	32	,	,	PUNCT
gujaf-213	129	33	2019	2019	NUM
gujaf-213	129	34	)	)	PUNCT
gujaf-213	129	35	.	.	PUNCT
gujaf-213	130	1	effective	effective	ADJ
gujaf-213	130	2	working	work	VERB
gujaf-213	130	3	capital	capital	NOUN
gujaf-213	130	4	management	management	NOUN
gujaf-213	130	5	aims	aim	VERB
gujaf-213	130	6	to	to	PART
gujaf-213	130	7	strike	strike	VERB
gujaf-213	130	8	a	a	DET
gujaf-213	130	9	balance	balance	NOUN
gujaf-213	130	10	between	between	ADP
gujaf-213	130	11	maintaining	maintain	VERB
gujaf-213	130	12	adequate	adequate	ADJ
gujaf-213	130	13	liquidity	liquidity	NOUN
gujaf-213	130	14	and	and	CCONJ
gujaf-213	130	15	maximizing	maximize	VERB
gujaf-213	130	16	profitability	profitability	NOUN
gujaf-213	130	17	.	.	PUNCT
gujaf-213	131	1	it	it	PRON
gujaf-213	131	2	requires	require	VERB
gujaf-213	131	3	careful	careful	ADJ
gujaf-213	131	4	planning	planning	NOUN
gujaf-213	131	5	,	,	PUNCT
gujaf-213	131	6	monitoring	monitoring	NOUN
gujaf-213	131	7	,	,	PUNCT
gujaf-213	131	8	and	and	CCONJ
gujaf-213	131	9	control	control	NOUN
gujaf-213	131	10	of	of	ADP
gujaf-213	131	11	the	the	DET
gujaf-213	131	12	company	company	NOUN
gujaf-213	131	13	's	's	PART
gujaf-213	131	14	working	work	VERB
gujaf-213	131	15	capital	capital	NOUN
gujaf-213	131	16	components	component	NOUN
gujaf-213	131	17	.	.	PUNCT
gujaf-213	132	1	by	by	ADP
gujaf-213	132	2	managing	manage	VERB
gujaf-213	132	3	working	work	VERB
gujaf-213	132	4	capital	capital	NOUN
gujaf-213	132	5	efficiently	efficiently	ADV
gujaf-213	132	6	,	,	PUNCT
gujaf-213	132	7	organizations	organization	NOUN
gujaf-213	132	8	can	can	AUX
gujaf-213	132	9	enhance	enhance	VERB
gujaf-213	132	10	their	their	PRON
gujaf-213	132	11	financial	financial	ADJ
gujaf-213	132	12	performance	performance	NOUN
gujaf-213	132	13	in	in	ADP
gujaf-213	132	14	several	several	ADJ
gujaf-213	132	15	ways	way	NOUN
gujaf-213	132	16	(	(	PUNCT
gujaf-213	132	17	brigham	brigham	PROPN
gujaf-213	132	18	&	&	CCONJ
gujaf-213	132	19	houston	houston	PROPN
gujaf-213	132	20	2001	2001	NUM
gujaf-213	132	21	):	):	PUNCT
gujaf-213	132	22	i.	i.	PROPN
gujaf-213	132	23	liquidity	liquidity	PROPN
gujaf-213	132	24	management	management	NOUN
gujaf-213	132	25	:	:	PUNCT
gujaf-213	132	26	one	one	NUM
gujaf-213	132	27	of	of	ADP
gujaf-213	132	28	the	the	DET
gujaf-213	132	29	primary	primary	ADJ
gujaf-213	132	30	objectives	objective	NOUN
gujaf-213	132	31	of	of	ADP
gujaf-213	132	32	working	work	VERB
gujaf-213	132	33	capital	capital	NOUN
gujaf-213	132	34	management	management	NOUN
gujaf-213	132	35	is	be	AUX
gujaf-213	132	36	to	to	PART
gujaf-213	132	37	ensure	ensure	VERB
gujaf-213	132	38	that	that	SCONJ
gujaf-213	132	39	a	a	DET
gujaf-213	132	40	company	company	NOUN
gujaf-213	132	41	has	have	VERB
gujaf-213	132	42	sufficient	sufficient	ADJ
gujaf-213	132	43	liquidity	liquidity	NOUN
gujaf-213	132	44	to	to	PART
gujaf-213	132	45	meet	meet	VERB
gujaf-213	132	46	its	its	PRON
gujaf-213	132	47	short	short	ADJ
gujaf-213	132	48	-	-	PUNCT
gujaf-213	132	49	term	term	NOUN
gujaf-213	132	50	obligations	obligation	NOUN
gujaf-213	132	51	.	.	PUNCT
gujaf-213	133	1	by	by	ADP
gujaf-213	133	2	maintaining	maintain	VERB
gujaf-213	133	3	optimal	optimal	ADJ
gujaf-213	133	4	levels	level	NOUN
gujaf-213	133	5	of	of	ADP
gujaf-213	133	6	cash	cash	NOUN
gujaf-213	133	7	and	and	CCONJ
gujaf-213	133	8	working	work	VERB
gujaf-213	133	9	capital	capital	NOUN
gujaf-213	133	10	components	component	NOUN
gujaf-213	133	11	,	,	PUNCT
gujaf-213	133	12	firms	firm	NOUN
gujaf-213	133	13	can	can	AUX
gujaf-213	133	14	minimize	minimize	VERB
gujaf-213	133	15	the	the	DET
gujaf-213	133	16	risk	risk	NOUN
gujaf-213	133	17	of	of	ADP
gujaf-213	133	18	facing	face	VERB
gujaf-213	133	19	liquidity	liquidity	NOUN
gujaf-213	133	20	gusau	gusau	ADJ
gujaf-213	133	21	journal	journal	NOUN
gujaf-213	133	22	of	of	ADP
gujaf-213	133	23	accounting	accounting	NOUN
gujaf-213	133	24	and	and	CCONJ
gujaf-213	133	25	finance	finance	NOUN
gujaf-213	133	26	,	,	PUNCT
gujaf-213	133	27	vol	vol	NOUN
gujaf-213	133	28	.	.	PROPN
gujaf-213	133	29	4	4	NUM
gujaf-213	133	30	,	,	PUNCT
gujaf-213	133	31	issue	issue	NOUN
gujaf-213	133	32	1	1	NUM
gujaf-213	133	33	,	,	PUNCT
gujaf-213	133	34	april	april	PROPN
gujaf-213	133	35	,	,	PUNCT
gujaf-213	133	36	2023	2023	NUM
gujaf-213	133	37	155	155	NUM
gujaf-213	133	38	shortages	shortage	NOUN
gujaf-213	133	39	or	or	CCONJ
gujaf-213	133	40	being	be	AUX
gujaf-213	133	41	unable	unable	ADJ
gujaf-213	133	42	to	to	PART
gujaf-213	133	43	meet	meet	VERB
gujaf-213	133	44	their	their	PRON
gujaf-213	133	45	payment	payment	NOUN
gujaf-213	133	46	obligations	obligation	NOUN
gujaf-213	133	47	.	.	PUNCT
gujaf-213	134	1	adequate	adequate	ADJ
gujaf-213	134	2	liquidity	liquidity	NOUN
gujaf-213	134	3	also	also	ADV
gujaf-213	134	4	enables	enable	VERB
gujaf-213	134	5	organizations	organization	NOUN
gujaf-213	134	6	to	to	PART
gujaf-213	134	7	take	take	VERB
gujaf-213	134	8	advantage	advantage	NOUN
gujaf-213	134	9	of	of	ADP
gujaf-213	134	10	potential	potential	ADJ
gujaf-213	134	11	investment	investment	NOUN
gujaf-213	134	12	opportunities	opportunity	NOUN
gujaf-213	134	13	or	or	CCONJ
gujaf-213	134	14	withstand	withstand	VERB
gujaf-213	134	15	unexpected	unexpected	ADJ
gujaf-213	134	16	financial	financial	ADJ
gujaf-213	134	17	emergencies	emergency	NOUN
gujaf-213	134	18	.	.	PUNCT
gujaf-213	135	1	ii	ii	PROPN
gujaf-213	135	2	.	.	PUNCT
gujaf-213	135	3	cash	cash	NOUN
gujaf-213	135	4	flow	flow	NOUN
gujaf-213	135	5	management	management	NOUN
gujaf-213	135	6	:	:	PUNCT
gujaf-213	135	7	working	work	VERB
gujaf-213	135	8	capital	capital	NOUN
gujaf-213	135	9	management	management	NOUN
gujaf-213	135	10	plays	play	VERB
gujaf-213	135	11	a	a	DET
gujaf-213	135	12	crucial	crucial	ADJ
gujaf-213	135	13	role	role	NOUN
gujaf-213	135	14	in	in	ADP
gujaf-213	135	15	managing	manage	VERB
gujaf-213	135	16	cash	cash	NOUN
gujaf-213	135	17	flows	flow	NOUN
gujaf-213	135	18	effectively	effectively	ADV
gujaf-213	135	19	.	.	PUNCT
gujaf-213	136	1	by	by	ADP
gujaf-213	136	2	carefully	carefully	ADV
gujaf-213	136	3	monitoring	monitor	VERB
gujaf-213	136	4	and	and	CCONJ
gujaf-213	136	5	controlling	control	VERB
gujaf-213	136	6	accounts	account	NOUN
gujaf-213	136	7	receivable	receivable	ADJ
gujaf-213	136	8	,	,	PUNCT
gujaf-213	136	9	accounts	account	VERB
gujaf-213	136	10	payable	payable	ADJ
gujaf-213	136	11	,	,	PUNCT
gujaf-213	136	12	and	and	CCONJ
gujaf-213	136	13	inventory	inventory	NOUN
gujaf-213	136	14	,	,	PUNCT
gujaf-213	136	15	companies	company	NOUN
gujaf-213	136	16	can	can	AUX
gujaf-213	136	17	optimize	optimize	VERB
gujaf-213	136	18	cash	cash	NOUN
gujaf-213	136	19	flow	flow	NOUN
gujaf-213	136	20	by	by	ADP
gujaf-213	136	21	reducing	reduce	VERB
gujaf-213	136	22	the	the	DET
gujaf-213	136	23	cash	cash	NOUN
gujaf-213	136	24	conversion	conversion	NOUN
gujaf-213	136	25	cycle	cycle	NOUN
gujaf-213	136	26	.	.	PUNCT
gujaf-213	137	1	this	this	DET
gujaf-213	137	2	cycle	cycle	NOUN
gujaf-213	137	3	measures	measure	VERB
gujaf-213	137	4	the	the	DET
gujaf-213	137	5	time	time	NOUN
gujaf-213	137	6	it	it	PRON
gujaf-213	137	7	takes	take	VERB
gujaf-213	137	8	for	for	SCONJ
gujaf-213	137	9	a	a	DET
gujaf-213	137	10	company	company	NOUN
gujaf-213	137	11	to	to	PART
gujaf-213	137	12	convert	convert	VERB
gujaf-213	137	13	its	its	PRON
gujaf-213	137	14	investment	investment	NOUN
gujaf-213	137	15	in	in	ADP
gujaf-213	137	16	inventory	inventory	NOUN
gujaf-213	137	17	into	into	ADP
gujaf-213	137	18	cash	cash	NOUN
gujaf-213	137	19	inflows	inflow	NOUN
gujaf-213	137	20	through	through	ADP
gujaf-213	137	21	sales	sale	NOUN
gujaf-213	137	22	.	.	PUNCT
gujaf-213	138	1	minimizing	minimize	VERB
gujaf-213	138	2	the	the	DET
gujaf-213	138	3	cash	cash	NOUN
gujaf-213	138	4	conversion	conversion	NOUN
gujaf-213	138	5	cycle	cycle	NOUN
gujaf-213	138	6	can	can	AUX
gujaf-213	138	7	free	free	VERB
gujaf-213	138	8	up	up	ADP
gujaf-213	138	9	cash	cash	NOUN
gujaf-213	138	10	that	that	PRON
gujaf-213	138	11	can	can	AUX
gujaf-213	138	12	be	be	AUX
gujaf-213	138	13	utilized	utilize	VERB
gujaf-213	138	14	for	for	ADP
gujaf-213	138	15	investment	investment	NOUN
gujaf-213	138	16	,	,	PUNCT
gujaf-213	138	17	debt	debt	NOUN
gujaf-213	138	18	reduction	reduction	NOUN
gujaf-213	138	19	,	,	PUNCT
gujaf-213	138	20	or	or	CCONJ
gujaf-213	138	21	other	other	ADJ
gujaf-213	138	22	strategic	strategic	ADJ
gujaf-213	138	23	purposes	purpose	NOUN
gujaf-213	138	24	.	.	PUNCT
gujaf-213	139	1	iii	iii	X
gujaf-213	139	2	.	.	PUNCT
gujaf-213	139	3	profitability	profitability	NOUN
gujaf-213	139	4	enhancement	enhancement	NOUN
gujaf-213	139	5	:	:	PUNCT
gujaf-213	139	6	efficient	efficient	ADJ
gujaf-213	139	7	working	working	NOUN
gujaf-213	139	8	capital	capital	NOUN
gujaf-213	139	9	management	management	NOUN
gujaf-213	139	10	can	can	AUX
gujaf-213	139	11	contribute	contribute	VERB
gujaf-213	139	12	to	to	ADP
gujaf-213	139	13	improved	improved	ADJ
gujaf-213	139	14	profitability	profitability	NOUN
gujaf-213	139	15	.	.	PUNCT
gujaf-213	140	1	by	by	ADP
gujaf-213	140	2	minimizing	minimize	VERB
gujaf-213	140	3	the	the	DET
gujaf-213	140	4	amount	amount	NOUN
gujaf-213	140	5	of	of	ADP
gujaf-213	140	6	capital	capital	NOUN
gujaf-213	140	7	tied	tie	VERB
gujaf-213	140	8	up	up	ADP
gujaf-213	140	9	in	in	ADP
gujaf-213	140	10	current	current	ADJ
gujaf-213	140	11	assets	asset	NOUN
gujaf-213	140	12	(	(	PUNCT
gujaf-213	140	13	e.g.	e.g.	ADV
gujaf-213	140	14	,	,	PUNCT
gujaf-213	140	15	inventory	inventory	NOUN
gujaf-213	140	16	and	and	CCONJ
gujaf-213	140	17	accounts	account	VERB
gujaf-213	140	18	receivable	receivable	ADJ
gujaf-213	140	19	)	)	PUNCT
gujaf-213	140	20	,	,	PUNCT
gujaf-213	140	21	companies	company	NOUN
gujaf-213	140	22	can	can	AUX
gujaf-213	140	23	reduce	reduce	VERB
gujaf-213	140	24	financing	financing	NOUN
gujaf-213	140	25	costs	cost	NOUN
gujaf-213	140	26	and	and	CCONJ
gujaf-213	140	27	improve	improve	VERB
gujaf-213	140	28	overall	overall	ADJ
gujaf-213	140	29	profitability	profitability	NOUN
gujaf-213	140	30	.	.	PUNCT
gujaf-213	141	1	additionally	additionally	ADV
gujaf-213	141	2	,	,	PUNCT
gujaf-213	141	3	effective	effective	ADJ
gujaf-213	141	4	management	management	NOUN
gujaf-213	141	5	of	of	ADP
gujaf-213	141	6	accounts	account	NOUN
gujaf-213	141	7	payable	payable	ADJ
gujaf-213	141	8	can	can	AUX
gujaf-213	141	9	provide	provide	VERB
gujaf-213	141	10	opportunities	opportunity	NOUN
gujaf-213	141	11	for	for	ADP
gujaf-213	141	12	cost	cost	NOUN
gujaf-213	141	13	savings	saving	NOUN
gujaf-213	141	14	through	through	ADP
gujaf-213	141	15	negotiated	negotiate	VERB
gujaf-213	141	16	discounts	discount	NOUN
gujaf-213	141	17	and	and	CCONJ
gujaf-213	141	18	favorable	favorable	ADJ
gujaf-213	141	19	payment	payment	NOUN
gujaf-213	141	20	terms	term	NOUN
gujaf-213	141	21	.	.	PUNCT
gujaf-213	142	1	iv	iv	X
gujaf-213	142	2	.	.	PUNCT
gujaf-213	142	3	operational	operational	ADJ
gujaf-213	142	4	efficiency	efficiency	NOUN
gujaf-213	142	5	:	:	PUNCT
gujaf-213	142	6	optimal	optimal	ADJ
gujaf-213	142	7	working	work	VERB
gujaf-213	142	8	capital	capital	NOUN
gujaf-213	142	9	management	management	NOUN
gujaf-213	142	10	ensures	ensure	VERB
gujaf-213	142	11	the	the	DET
gujaf-213	142	12	smooth	smooth	ADJ
gujaf-213	142	13	operation	operation	NOUN
gujaf-213	142	14	of	of	ADP
gujaf-213	142	15	a	a	DET
gujaf-213	142	16	company	company	NOUN
gujaf-213	142	17	's	's	PART
gujaf-213	142	18	day	day	NOUN
gujaf-213	142	19	-	-	PUNCT
gujaf-213	142	20	to	to	ADP
gujaf-213	142	21	-	-	PUNCT
gujaf-213	142	22	day	day	NOUN
gujaf-213	142	23	activities	activity	NOUN
gujaf-213	142	24	.	.	PUNCT
gujaf-213	143	1	by	by	ADP
gujaf-213	143	2	maintaining	maintain	VERB
gujaf-213	143	3	appropriate	appropriate	ADJ
gujaf-213	143	4	inventory	inventory	NOUN
gujaf-213	143	5	levels	level	NOUN
gujaf-213	143	6	,	,	PUNCT
gujaf-213	143	7	organizations	organization	NOUN
gujaf-213	143	8	can	can	AUX
gujaf-213	143	9	avoid	avoid	VERB
gujaf-213	143	10	stockouts	stockout	NOUN
gujaf-213	143	11	or	or	CCONJ
gujaf-213	143	12	excessive	excessive	ADJ
gujaf-213	143	13	carrying	carrying	NOUN
gujaf-213	143	14	costs	cost	NOUN
gujaf-213	143	15	.	.	PUNCT
gujaf-213	144	1	similarly	similarly	ADV
gujaf-213	144	2	,	,	PUNCT
gujaf-213	144	3	managing	manage	VERB
gujaf-213	144	4	accounts	account	NOUN
gujaf-213	144	5	receivable	receivable	ADJ
gujaf-213	144	6	and	and	CCONJ
gujaf-213	144	7	accounts	account	VERB
gujaf-213	144	8	payable	payable	ADJ
gujaf-213	144	9	efficiently	efficiently	ADV
gujaf-213	144	10	can	can	AUX
gujaf-213	144	11	enhance	enhance	VERB
gujaf-213	144	12	operational	operational	ADJ
gujaf-213	144	13	efficiency	efficiency	NOUN
gujaf-213	144	14	by	by	ADP
gujaf-213	144	15	reducing	reduce	VERB
gujaf-213	144	16	the	the	DET
gujaf-213	144	17	risk	risk	NOUN
gujaf-213	144	18	of	of	ADP
gujaf-213	144	19	late	late	ADJ
gujaf-213	144	20	payments	payment	NOUN
gujaf-213	144	21	,	,	PUNCT
gujaf-213	144	22	improving	improve	VERB
gujaf-213	144	23	cash	cash	NOUN
gujaf-213	144	24	flow	flow	NOUN
gujaf-213	144	25	,	,	PUNCT
gujaf-213	144	26	and	and	CCONJ
gujaf-213	144	27	strengthening	strengthen	VERB
gujaf-213	144	28	relationships	relationship	NOUN
gujaf-213	144	29	with	with	ADP
gujaf-213	144	30	customers	customer	NOUN
gujaf-213	144	31	and	and	CCONJ
gujaf-213	144	32	suppliers	supplier	NOUN
gujaf-213	144	33	.	.	PUNCT
gujaf-213	145	1	according	accord	VERB
gujaf-213	145	2	to	to	ADP
gujaf-213	145	3	olugbenga	olugbenga	PROPN
gujaf-213	145	4	(	(	PUNCT
gujaf-213	145	5	2010	2010	NUM
gujaf-213	145	6	,	,	PUNCT
gujaf-213	145	7	the	the	DET
gujaf-213	145	8	benefits	benefit	NOUN
gujaf-213	145	9	of	of	ADP
gujaf-213	145	10	working	work	VERB
gujaf-213	145	11	capital	capital	NOUN
gujaf-213	145	12	management	management	NOUN
gujaf-213	145	13	are	be	AUX
gujaf-213	145	14	significant	significant	ADJ
gujaf-213	145	15	,	,	PUNCT
gujaf-213	145	16	it	it	PRON
gujaf-213	145	17	is	be	AUX
gujaf-213	145	18	important	important	ADJ
gujaf-213	145	19	to	to	PART
gujaf-213	145	20	note	note	VERB
gujaf-213	145	21	that	that	SCONJ
gujaf-213	145	22	different	different	ADJ
gujaf-213	145	23	industries	industry	NOUN
gujaf-213	145	24	and	and	CCONJ
gujaf-213	145	25	businesses	business	NOUN
gujaf-213	145	26	may	may	AUX
gujaf-213	145	27	require	require	VERB
gujaf-213	145	28	varying	vary	VERB
gujaf-213	145	29	approaches	approach	NOUN
gujaf-213	145	30	based	base	VERB
gujaf-213	145	31	on	on	ADP
gujaf-213	145	32	their	their	PRON
gujaf-213	145	33	specific	specific	ADJ
gujaf-213	145	34	characteristics	characteristic	NOUN
gujaf-213	145	35	.	.	PUNCT
gujaf-213	146	1	factors	factor	NOUN
gujaf-213	146	2	such	such	ADJ
gujaf-213	146	3	as	as	ADP
gujaf-213	146	4	seasonality	seasonality	NOUN
gujaf-213	146	5	,	,	PUNCT
gujaf-213	146	6	industry	industry	NOUN
gujaf-213	146	7	cycles	cycle	NOUN
gujaf-213	146	8	,	,	PUNCT
gujaf-213	146	9	and	and	CCONJ
gujaf-213	146	10	customer	customer	NOUN
gujaf-213	146	11	payment	payment	NOUN
gujaf-213	146	12	patterns	pattern	NOUN
gujaf-213	146	13	should	should	AUX
gujaf-213	146	14	be	be	AUX
gujaf-213	146	15	considered	consider	VERB
gujaf-213	146	16	when	when	SCONJ
gujaf-213	146	17	formulating	formulate	VERB
gujaf-213	146	18	working	work	VERB
gujaf-213	146	19	capital	capital	NOUN
gujaf-213	146	20	strategies	strategy	NOUN
gujaf-213	146	21	.	.	PUNCT
gujaf-213	147	1	overall	overall	ADJ
gujaf-213	147	2	,	,	PUNCT
gujaf-213	147	3	effective	effective	ADJ
gujaf-213	147	4	working	work	VERB
gujaf-213	147	5	capital	capital	NOUN
gujaf-213	147	6	management	management	NOUN
gujaf-213	147	7	is	be	AUX
gujaf-213	147	8	crucial	crucial	ADJ
gujaf-213	147	9	for	for	ADP
gujaf-213	147	10	the	the	DET
gujaf-213	147	11	financial	financial	ADJ
gujaf-213	147	12	health	health	NOUN
gujaf-213	147	13	and	and	CCONJ
gujaf-213	147	14	long	long	ADJ
gujaf-213	147	15	-	-	PUNCT
gujaf-213	147	16	term	term	NOUN
gujaf-213	147	17	sustainability	sustainability	NOUN
gujaf-213	147	18	of	of	ADP
gujaf-213	147	19	businesses	business	NOUN
gujaf-213	147	20	.	.	PUNCT
gujaf-213	148	1	it	it	PRON
gujaf-213	148	2	enables	enable	VERB
gujaf-213	148	3	organizations	organization	NOUN
gujaf-213	148	4	to	to	PART
gujaf-213	148	5	optimize	optimize	VERB
gujaf-213	148	6	their	their	PRON
gujaf-213	148	7	liquidity	liquidity	NOUN
gujaf-213	148	8	,	,	PUNCT
gujaf-213	148	9	enhance	enhance	VERB
gujaf-213	148	10	profitability	profitability	NOUN
gujaf-213	148	11	,	,	PUNCT
gujaf-213	148	12	and	and	CCONJ
gujaf-213	148	13	improve	improve	VERB
gujaf-213	148	14	operational	operational	ADJ
gujaf-213	148	15	efficiency	efficiency	NOUN
gujaf-213	148	16	.	.	PUNCT
gujaf-213	149	1	by	by	ADP
gujaf-213	149	2	implementing	implement	VERB
gujaf-213	149	3	sound	sound	NOUN
gujaf-213	149	4	working	work	VERB
gujaf-213	149	5	capital	capital	NOUN
gujaf-213	149	6	management	management	NOUN
gujaf-213	149	7	practices	practice	NOUN
gujaf-213	149	8	,	,	PUNCT
gujaf-213	149	9	companies	company	NOUN
gujaf-213	149	10	can	can	AUX
gujaf-213	149	11	strengthen	strengthen	VERB
gujaf-213	149	12	their	their	PRON
gujaf-213	149	13	financial	financial	ADJ
gujaf-213	149	14	position	position	NOUN
gujaf-213	149	15	,	,	PUNCT
gujaf-213	149	16	adapt	adapt	VERB
gujaf-213	149	17	to	to	ADP
gujaf-213	149	18	changing	change	VERB
gujaf-213	149	19	market	market	NOUN
gujaf-213	149	20	conditions	condition	NOUN
gujaf-213	149	21	,	,	PUNCT
gujaf-213	149	22	and	and	CCONJ
gujaf-213	149	23	create	create	VERB
gujaf-213	149	24	value	value	NOUN
gujaf-213	149	25	for	for	ADP
gujaf-213	149	26	shareholders	shareholder	NOUN
gujaf-213	149	27	.	.	PUNCT
gujaf-213	150	1	gusau	gusau	PROPN
gujaf-213	150	2	journal	journal	PROPN
gujaf-213	150	3	of	of	ADP
gujaf-213	150	4	accounting	accounting	NOUN
gujaf-213	150	5	and	and	CCONJ
gujaf-213	150	6	finance	finance	NOUN
gujaf-213	150	7	,	,	PUNCT
gujaf-213	150	8	vol	vol	NOUN
gujaf-213	150	9	.	.	PROPN
gujaf-213	150	10	4	4	NUM
gujaf-213	150	11	,	,	PUNCT
gujaf-213	150	12	issue	issue	NOUN
gujaf-213	150	13	1	1	NUM
gujaf-213	150	14	,	,	PUNCT
gujaf-213	150	15	april	april	PROPN
gujaf-213	150	16	,	,	PUNCT
gujaf-213	150	17	2023	2023	NUM
gujaf-213	150	18	156	156	NUM
gujaf-213	150	19	financial	financial	ADJ
gujaf-213	150	20	performance	performance	NOUN
gujaf-213	150	21	financial	financial	ADJ
gujaf-213	150	22	performance	performance	NOUN
gujaf-213	150	23	typically	typically	ADV
gujaf-213	150	24	evaluated	evaluate	VERB
gujaf-213	150	25	through	through	ADP
gujaf-213	150	26	a	a	DET
gujaf-213	150	27	range	range	NOUN
gujaf-213	150	28	of	of	ADP
gujaf-213	150	29	financial	financial	ADJ
gujaf-213	150	30	ratios	ratio	NOUN
gujaf-213	150	31	,	,	PUNCT
gujaf-213	150	32	metrics	metric	NOUN
gujaf-213	150	33	,	,	PUNCT
gujaf-213	150	34	and	and	CCONJ
gujaf-213	150	35	key	key	ADJ
gujaf-213	150	36	performance	performance	NOUN
gujaf-213	150	37	indicators	indicator	NOUN
gujaf-213	150	38	(	(	PUNCT
gujaf-213	150	39	kpis	kpis	NOUN
gujaf-213	150	40	)	)	PUNCT
gujaf-213	150	41	.	.	PUNCT
gujaf-213	151	1	these	these	DET
gujaf-213	151	2	metrics	metric	NOUN
gujaf-213	151	3	provide	provide	VERB
gujaf-213	151	4	a	a	DET
gujaf-213	151	5	quantitative	quantitative	ADJ
gujaf-213	151	6	assessment	assessment	NOUN
gujaf-213	151	7	of	of	ADP
gujaf-213	151	8	the	the	DET
gujaf-213	151	9	company	company	NOUN
gujaf-213	151	10	's	's	PART
gujaf-213	151	11	profitability	profitability	NOUN
gujaf-213	151	12	,	,	PUNCT
gujaf-213	151	13	liquidity	liquidity	NOUN
gujaf-213	151	14	,	,	PUNCT
gujaf-213	151	15	solvency	solvency	NOUN
gujaf-213	151	16	,	,	PUNCT
gujaf-213	151	17	efficiency	efficiency	NOUN
gujaf-213	151	18	,	,	PUNCT
gujaf-213	151	19	and	and	CCONJ
gujaf-213	151	20	value	value	NOUN
gujaf-213	151	21	creation	creation	NOUN
gujaf-213	151	22	.	.	PUNCT
gujaf-213	152	1	some	some	DET
gujaf-213	152	2	common	common	ADJ
gujaf-213	152	3	indicators	indicator	NOUN
gujaf-213	152	4	of	of	ADP
gujaf-213	152	5	financial	financial	ADJ
gujaf-213	152	6	performance	performance	NOUN
gujaf-213	152	7	include	include	VERB
gujaf-213	152	8	profitability	profitability	NOUN
gujaf-213	152	9	measures	measure	NOUN
gujaf-213	152	10	:	:	PUNCT
gujaf-213	152	11	profitability	profitability	NOUN
gujaf-213	152	12	measures	measure	NOUN
gujaf-213	152	13	assess	assess	VERB
gujaf-213	152	14	a	a	DET
gujaf-213	152	15	company	company	NOUN
gujaf-213	152	16	's	's	PART
gujaf-213	152	17	ability	ability	NOUN
gujaf-213	152	18	to	to	PART
gujaf-213	152	19	generate	generate	VERB
gujaf-213	152	20	profits	profit	NOUN
gujaf-213	152	21	from	from	ADP
gujaf-213	152	22	its	its	PRON
gujaf-213	152	23	operations	operation	NOUN
gujaf-213	152	24	.	.	PUNCT
gujaf-213	153	1	key	key	ADJ
gujaf-213	153	2	indicators	indicator	NOUN
gujaf-213	153	3	include	include	VERB
gujaf-213	153	4	gross	gross	ADJ
gujaf-213	153	5	profit	profit	NOUN
gujaf-213	153	6	margin	margin	NOUN
gujaf-213	153	7	(	(	PUNCT
gujaf-213	153	8	gpm	gpm	NOUN
gujaf-213	153	9	):	):	PUNCT
gujaf-213	153	10	it	it	PRON
gujaf-213	153	11	measures	measure	VERB
gujaf-213	153	12	the	the	DET
gujaf-213	153	13	percentage	percentage	NOUN
gujaf-213	153	14	of	of	ADP
gujaf-213	153	15	revenue	revenue	NOUN
gujaf-213	153	16	that	that	PRON
gujaf-213	153	17	remains	remain	VERB
gujaf-213	153	18	after	after	ADP
gujaf-213	153	19	deducting	deduct	VERB
gujaf-213	153	20	the	the	DET
gujaf-213	153	21	cost	cost	NOUN
gujaf-213	153	22	of	of	ADP
gujaf-213	153	23	goods	good	NOUN
gujaf-213	153	24	sold	sell	VERB
gujaf-213	153	25	.	.	PUNCT
gujaf-213	154	1	net	net	ADJ
gujaf-213	154	2	profit	profit	NOUN
gujaf-213	154	3	margin	margin	NOUN
gujaf-213	154	4	(	(	PUNCT
gujaf-213	154	5	npm	npm	PROPN
gujaf-213	154	6	):	):	PUNCT
gujaf-213	154	7	it	it	PRON
gujaf-213	154	8	represents	represent	VERB
gujaf-213	154	9	the	the	DET
gujaf-213	154	10	percentage	percentage	NOUN
gujaf-213	154	11	of	of	ADP
gujaf-213	154	12	revenue	revenue	NOUN
gujaf-213	154	13	that	that	PRON
gujaf-213	154	14	remains	remain	VERB
gujaf-213	154	15	after	after	ADP
gujaf-213	154	16	deducting	deduct	VERB
gujaf-213	154	17	all	all	DET
gujaf-213	154	18	expenses	expense	NOUN
gujaf-213	154	19	,	,	PUNCT
gujaf-213	154	20	including	include	VERB
gujaf-213	154	21	taxes	taxis	NOUN
gujaf-213	154	22	and	and	CCONJ
gujaf-213	154	23	interest	interest	NOUN
gujaf-213	154	24	.	.	PUNCT
gujaf-213	155	1	return	return	VERB
gujaf-213	155	2	on	on	ADP
gujaf-213	155	3	assets	asset	NOUN
gujaf-213	155	4	(	(	PUNCT
gujaf-213	155	5	roa	roa	PROPN
gujaf-213	155	6	):	):	PUNCT
gujaf-213	155	7	it	it	PRON
gujaf-213	155	8	calculates	calculate	VERB
gujaf-213	155	9	the	the	DET
gujaf-213	155	10	company	company	NOUN
gujaf-213	155	11	's	's	PART
gujaf-213	155	12	profitability	profitability	NOUN
gujaf-213	155	13	relative	relative	ADJ
gujaf-213	155	14	to	to	ADP
gujaf-213	155	15	its	its	PRON
gujaf-213	155	16	total	total	ADJ
gujaf-213	155	17	assets	asset	NOUN
gujaf-213	155	18	.	.	PUNCT
gujaf-213	156	1	return	return	VERB
gujaf-213	156	2	on	on	ADP
gujaf-213	156	3	equity	equity	NOUN
gujaf-213	156	4	(	(	PUNCT
gujaf-213	156	5	roe	roe	PROPN
gujaf-213	156	6	):	):	PUNCT
gujaf-213	156	7	it	it	PRON
gujaf-213	156	8	measures	measure	VERB
gujaf-213	156	9	the	the	DET
gujaf-213	156	10	company	company	NOUN
gujaf-213	156	11	's	's	PART
gujaf-213	156	12	profitability	profitability	NOUN
gujaf-213	156	13	relative	relative	ADJ
gujaf-213	156	14	to	to	ADP
gujaf-213	156	15	its	its	PRON
gujaf-213	156	16	shareholders	shareholder	NOUN
gujaf-213	156	17	'	'	PART
gujaf-213	156	18	equity	equity	NOUN
gujaf-213	156	19	.	.	PUNCT
gujaf-213	157	1	liquidity	liquidity	NOUN
gujaf-213	157	2	measures	measure	NOUN
gujaf-213	157	3	:	:	PUNCT
gujaf-213	157	4	liquidity	liquidity	NOUN
gujaf-213	157	5	measures	measure	NOUN
gujaf-213	157	6	assess	assess	VERB
gujaf-213	157	7	a	a	DET
gujaf-213	157	8	company	company	NOUN
gujaf-213	157	9	's	's	PART
gujaf-213	157	10	ability	ability	NOUN
gujaf-213	157	11	to	to	PART
gujaf-213	157	12	meet	meet	VERB
gujaf-213	157	13	its	its	PRON
gujaf-213	157	14	short	short	ADJ
gujaf-213	157	15	-	-	PUNCT
gujaf-213	157	16	term	term	NOUN
gujaf-213	157	17	financial	financial	ADJ
gujaf-213	157	18	obligations	obligation	NOUN
gujaf-213	157	19	.	.	PUNCT
gujaf-213	158	1	key	key	ADJ
gujaf-213	158	2	indicators	indicator	NOUN
gujaf-213	158	3	include	include	VERB
gujaf-213	158	4	current	current	ADJ
gujaf-213	158	5	ratio	ratio	NOUN
gujaf-213	158	6	:	:	PUNCT
gujaf-213	158	7	it	it	PRON
gujaf-213	158	8	compares	compare	VERB
gujaf-213	158	9	a	a	DET
gujaf-213	158	10	company	company	NOUN
gujaf-213	158	11	's	's	PART
gujaf-213	158	12	current	current	ADJ
gujaf-213	158	13	assets	asset	NOUN
gujaf-213	158	14	to	to	ADP
gujaf-213	158	15	its	its	PRON
gujaf-213	158	16	current	current	ADJ
gujaf-213	158	17	liabilities	liability	NOUN
gujaf-213	158	18	and	and	CCONJ
gujaf-213	158	19	assesses	assess	VERB
gujaf-213	158	20	its	its	PRON
gujaf-213	158	21	ability	ability	NOUN
gujaf-213	158	22	to	to	PART
gujaf-213	158	23	cover	cover	VERB
gujaf-213	158	24	short	short	ADJ
gujaf-213	158	25	-	-	PUNCT
gujaf-213	158	26	term	term	NOUN
gujaf-213	158	27	obligations	obligation	NOUN
gujaf-213	158	28	.	.	PUNCT
gujaf-213	159	1	quick	quick	ADJ
gujaf-213	159	2	ratio	ratio	NOUN
gujaf-213	159	3	(	(	PUNCT
gujaf-213	159	4	or	or	CCONJ
gujaf-213	159	5	acid	acid	NOUN
gujaf-213	159	6	-	-	PUNCT
gujaf-213	159	7	test	test	NOUN
gujaf-213	159	8	ratio	ratio	NOUN
gujaf-213	159	9	):	):	PUNCT
gujaf-213	159	10	it	it	PRON
gujaf-213	159	11	measures	measure	VERB
gujaf-213	159	12	a	a	DET
gujaf-213	159	13	company	company	NOUN
gujaf-213	159	14	's	's	PART
gujaf-213	159	15	ability	ability	NOUN
gujaf-213	159	16	to	to	PART
gujaf-213	159	17	cover	cover	VERB
gujaf-213	159	18	immediate	immediate	ADJ
gujaf-213	159	19	liabilities	liability	NOUN
gujaf-213	159	20	without	without	ADP
gujaf-213	159	21	relying	rely	VERB
gujaf-213	159	22	on	on	ADP
gujaf-213	159	23	inventory	inventory	NOUN
gujaf-213	159	24	(	(	PUNCT
gujaf-213	159	25	oladipupo	oladipupo	PROPN
gujaf-213	159	26	&	&	CCONJ
gujaf-213	159	27	olumuyiwa	olumuyiwa	PROPN
gujaf-213	159	28	,	,	PUNCT
gujaf-213	159	29	2014	2014	NUM
gujaf-213	159	30	)	)	PUNCT
gujaf-213	159	31	.	.	PUNCT
gujaf-213	160	1	solvency	solvency	NOUN
gujaf-213	160	2	measures	measure	NOUN
gujaf-213	160	3	:	:	PUNCT
gujaf-213	160	4	solvency	solvency	NOUN
gujaf-213	160	5	measures	measure	NOUN
gujaf-213	160	6	evaluate	evaluate	VERB
gujaf-213	160	7	a	a	DET
gujaf-213	160	8	company	company	NOUN
gujaf-213	160	9	's	's	PART
gujaf-213	160	10	long	long	ADJ
gujaf-213	160	11	-	-	PUNCT
gujaf-213	160	12	term	term	NOUN
gujaf-213	160	13	financial	financial	ADJ
gujaf-213	160	14	stability	stability	NOUN
gujaf-213	160	15	and	and	CCONJ
gujaf-213	160	16	its	its	PRON
gujaf-213	160	17	ability	ability	NOUN
gujaf-213	160	18	to	to	PART
gujaf-213	160	19	meet	meet	VERB
gujaf-213	160	20	long	long	ADJ
gujaf-213	160	21	-	-	PUNCT
gujaf-213	160	22	term	term	NOUN
gujaf-213	160	23	obligations	obligation	NOUN
gujaf-213	160	24	.	.	PUNCT
gujaf-213	161	1	key	key	ADJ
gujaf-213	161	2	indicators	indicator	NOUN
gujaf-213	161	3	include	include	VERB
gujaf-213	161	4	debtto	debtto	ADJ
gujaf-213	161	5	-	-	PUNCT
gujaf-213	161	6	equity	equity	NOUN
gujaf-213	161	7	ratio	ratio	NOUN
gujaf-213	161	8	:	:	PUNCT
gujaf-213	161	9	it	it	PRON
gujaf-213	161	10	measures	measure	VERB
gujaf-213	161	11	the	the	DET
gujaf-213	161	12	proportion	proportion	NOUN
gujaf-213	161	13	of	of	ADP
gujaf-213	161	14	a	a	DET
gujaf-213	161	15	company	company	NOUN
gujaf-213	161	16	's	's	PART
gujaf-213	161	17	financing	financing	NOUN
gujaf-213	161	18	that	that	PRON
gujaf-213	161	19	comes	come	VERB
gujaf-213	161	20	from	from	ADP
gujaf-213	161	21	debt	debt	NOUN
gujaf-213	161	22	relative	relative	ADJ
gujaf-213	161	23	to	to	ADP
gujaf-213	161	24	equity	equity	NOUN
gujaf-213	161	25	.	.	PUNCT
gujaf-213	162	1	interest	interest	NOUN
gujaf-213	162	2	coverage	coverage	NOUN
gujaf-213	162	3	ratio	ratio	NOUN
gujaf-213	162	4	:	:	PUNCT
gujaf-213	162	5	it	it	PRON
gujaf-213	162	6	assesses	assess	VERB
gujaf-213	162	7	a	a	DET
gujaf-213	162	8	company	company	NOUN
gujaf-213	162	9	's	's	PART
gujaf-213	162	10	ability	ability	NOUN
gujaf-213	162	11	to	to	PART
gujaf-213	162	12	meet	meet	VERB
gujaf-213	162	13	interest	interest	NOUN
gujaf-213	162	14	payments	payment	NOUN
gujaf-213	162	15	on	on	ADP
gujaf-213	162	16	its	its	PRON
gujaf-213	162	17	debt	debt	NOUN
gujaf-213	162	18	obligations	obligation	NOUN
gujaf-213	162	19	.	.	PUNCT
gujaf-213	163	1	efficiency	efficiency	NOUN
gujaf-213	163	2	measures	measure	NOUN
gujaf-213	163	3	:	:	PUNCT
gujaf-213	163	4	efficiency	efficiency	NOUN
gujaf-213	163	5	measures	measure	NOUN
gujaf-213	163	6	evaluate	evaluate	VERB
gujaf-213	163	7	how	how	SCONJ
gujaf-213	163	8	effectively	effectively	ADV
gujaf-213	163	9	a	a	DET
gujaf-213	163	10	company	company	NOUN
gujaf-213	163	11	utilizes	utilize	VERB
gujaf-213	163	12	its	its	PRON
gujaf-213	163	13	resources	resource	NOUN
gujaf-213	163	14	and	and	CCONJ
gujaf-213	163	15	manages	manage	VERB
gujaf-213	163	16	its	its	PRON
gujaf-213	163	17	assets	asset	NOUN
gujaf-213	163	18	.	.	PUNCT
gujaf-213	164	1	key	key	ADJ
gujaf-213	164	2	indicators	indicator	NOUN
gujaf-213	164	3	include	include	VERB
gujaf-213	164	4	:	:	PUNCT
gujaf-213	164	5	asset	asset	NOUN
gujaf-213	164	6	turnover	turnover	NOUN
gujaf-213	164	7	ratio	ratio	NOUN
gujaf-213	164	8	:	:	PUNCT
gujaf-213	164	9	it	it	PRON
gujaf-213	164	10	measures	measure	VERB
gujaf-213	164	11	how	how	SCONJ
gujaf-213	164	12	efficiently	efficiently	ADV
gujaf-213	164	13	a	a	DET
gujaf-213	164	14	company	company	NOUN
gujaf-213	164	15	utilizes	utilize	VERB
gujaf-213	164	16	its	its	PRON
gujaf-213	164	17	assets	asset	NOUN
gujaf-213	164	18	to	to	PART
gujaf-213	164	19	generate	generate	VERB
gujaf-213	164	20	sales	sale	NOUN
gujaf-213	164	21	.	.	PUNCT
gujaf-213	165	1	inventory	inventory	NOUN
gujaf-213	165	2	turnover	turnover	NOUN
gujaf-213	165	3	ratio	ratio	NOUN
gujaf-213	165	4	:	:	PUNCT
gujaf-213	165	5	it	it	PRON
gujaf-213	165	6	evaluates	evaluate	VERB
gujaf-213	165	7	how	how	SCONJ
gujaf-213	165	8	quickly	quickly	ADV
gujaf-213	165	9	a	a	DET
gujaf-213	165	10	company	company	NOUN
gujaf-213	165	11	sells	sell	VERB
gujaf-213	165	12	its	its	PRON
gujaf-213	165	13	inventory	inventory	NOUN
gujaf-213	165	14	within	within	ADP
gujaf-213	165	15	a	a	DET
gujaf-213	165	16	specific	specific	ADJ
gujaf-213	165	17	period	period	NOUN
gujaf-213	165	18	.	.	PUNCT
gujaf-213	166	1	accounts	account	VERB
gujaf-213	166	2	receivable	receivable	ADJ
gujaf-213	166	3	turnover	turnover	NOUN
gujaf-213	166	4	ratio	ratio	NOUN
gujaf-213	166	5	:	:	PUNCT
gujaf-213	166	6	it	it	PRON
gujaf-213	166	7	assesses	assess	VERB
gujaf-213	166	8	how	how	SCONJ
gujaf-213	166	9	efficiently	efficiently	ADV
gujaf-213	166	10	a	a	DET
gujaf-213	166	11	company	company	NOUN
gujaf-213	166	12	collects	collect	VERB
gujaf-213	166	13	payments	payment	NOUN
gujaf-213	166	14	from	from	ADP
gujaf-213	166	15	its	its	PRON
gujaf-213	166	16	customers	customer	NOUN
gujaf-213	166	17	(	(	PUNCT
gujaf-213	166	18	sanusi	sanusi	PROPN
gujaf-213	166	19	&	&	CCONJ
gujaf-213	166	20	umar	umar	PROPN
gujaf-213	166	21	,	,	PUNCT
gujaf-213	166	22	2019	2019	NUM
gujaf-213	166	23	)	)	PUNCT
gujaf-213	166	24	.	.	PUNCT
gujaf-213	167	1	market	market	NOUN
gujaf-213	167	2	measures	measure	NOUN
gujaf-213	167	3	:	:	PUNCT
gujaf-213	167	4	market	market	NOUN
gujaf-213	167	5	measures	measure	NOUN
gujaf-213	167	6	assess	assess	VERB
gujaf-213	167	7	the	the	DET
gujaf-213	167	8	market	market	NOUN
gujaf-213	167	9	value	value	NOUN
gujaf-213	167	10	of	of	ADP
gujaf-213	167	11	a	a	DET
gujaf-213	167	12	company	company	NOUN
gujaf-213	167	13	and	and	CCONJ
gujaf-213	167	14	its	its	PRON
gujaf-213	167	15	attractiveness	attractiveness	NOUN
gujaf-213	167	16	to	to	ADP
gujaf-213	167	17	investors	investor	NOUN
gujaf-213	167	18	.	.	PUNCT
gujaf-213	168	1	key	key	ADJ
gujaf-213	168	2	indicators	indicator	NOUN
gujaf-213	168	3	include	include	VERB
gujaf-213	168	4	earnings	earning	NOUN
gujaf-213	168	5	per	per	ADP
gujaf-213	168	6	share	share	NOUN
gujaf-213	168	7	(	(	PUNCT
gujaf-213	168	8	eps	eps	PROPN
gujaf-213	168	9	):	):	PUNCT
gujaf-213	168	10	it	it	PRON
gujaf-213	168	11	represents	represent	VERB
gujaf-213	168	12	the	the	DET
gujaf-213	168	13	portion	portion	NOUN
gujaf-213	168	14	of	of	ADP
gujaf-213	168	15	a	a	DET
gujaf-213	168	16	company	company	NOUN
gujaf-213	168	17	's	's	PART
gujaf-213	168	18	profit	profit	NOUN
gujaf-213	168	19	allocated	allocate	VERB
gujaf-213	168	20	to	to	ADP
gujaf-213	168	21	each	each	DET
gujaf-213	168	22	outstanding	outstanding	ADJ
gujaf-213	168	23	share	share	NOUN
gujaf-213	168	24	of	of	ADP
gujaf-213	168	25	common	common	ADJ
gujaf-213	168	26	stock	stock	NOUN
gujaf-213	168	27	.	.	PUNCT
gujaf-213	169	1	price	price	NOUN
gujaf-213	169	2	-	-	PUNCT
gujaf-213	169	3	to	to	ADP
gujaf-213	169	4	-	-	PUNCT
gujaf-213	169	5	earnings	earning	NOUN
gujaf-213	169	6	(	(	PUNCT
gujaf-213	169	7	p	p	X
gujaf-213	169	8	/	/	SYM
gujaf-213	169	9	e	e	NOUN
gujaf-213	169	10	)	)	PUNCT
gujaf-213	169	11	ratio	ratio	NOUN
gujaf-213	169	12	:	:	PUNCT
gujaf-213	169	13	it	it	PRON
gujaf-213	169	14	compares	compare	VERB
gujaf-213	169	15	the	the	DET
gujaf-213	169	16	market	market	NOUN
gujaf-213	169	17	price	price	NOUN
gujaf-213	169	18	per	per	ADP
gujaf-213	169	19	share	share	NOUN
gujaf-213	169	20	to	to	ADP
gujaf-213	169	21	the	the	DET
gujaf-213	169	22	company	company	NOUN
gujaf-213	169	23	's	's	PART
gujaf-213	169	24	earnings	earning	NOUN
gujaf-213	169	25	per	per	ADP
gujaf-213	169	26	share	share	NOUN
gujaf-213	169	27	.	.	PUNCT
gujaf-213	170	1	financial	financial	ADJ
gujaf-213	170	2	performance	performance	NOUN
gujaf-213	170	3	analysis	analysis	NOUN
gujaf-213	170	4	provides	provide	VERB
gujaf-213	170	5	valuable	valuable	ADJ
gujaf-213	170	6	insights	insight	NOUN
gujaf-213	170	7	into	into	ADP
gujaf-213	170	8	a	a	DET
gujaf-213	170	9	company	company	NOUN
gujaf-213	170	10	's	's	PART
gujaf-213	170	11	strengths	strength	NOUN
gujaf-213	170	12	,	,	PUNCT
gujaf-213	170	13	weaknesses	weakness	NOUN
gujaf-213	170	14	,	,	PUNCT
gujaf-213	170	15	and	and	CCONJ
gujaf-213	170	16	overall	overall	ADJ
gujaf-213	170	17	financial	financial	ADJ
gujaf-213	170	18	health	health	NOUN
gujaf-213	170	19	.	.	PUNCT
gujaf-213	171	1	it	it	PRON
gujaf-213	171	2	enables	enable	VERB
gujaf-213	171	3	stakeholders	stakeholder	NOUN
gujaf-213	171	4	,	,	PUNCT
gujaf-213	171	5	gusau	gusau	ADJ
gujaf-213	171	6	journal	journal	NOUN
gujaf-213	171	7	of	of	ADP
gujaf-213	171	8	accounting	accounting	NOUN
gujaf-213	171	9	and	and	CCONJ
gujaf-213	171	10	finance	finance	NOUN
gujaf-213	171	11	,	,	PUNCT
gujaf-213	171	12	vol	vol	NOUN
gujaf-213	171	13	.	.	PROPN
gujaf-213	171	14	4	4	NUM
gujaf-213	171	15	,	,	PUNCT
gujaf-213	171	16	issue	issue	NOUN
gujaf-213	171	17	1	1	NUM
gujaf-213	171	18	,	,	PUNCT
gujaf-213	171	19	april	april	PROPN
gujaf-213	171	20	,	,	PUNCT
gujaf-213	171	21	2023	2023	NUM
gujaf-213	171	22	157	157	NUM
gujaf-213	171	23	including	include	VERB
gujaf-213	171	24	investors	investor	NOUN
gujaf-213	171	25	,	,	PUNCT
gujaf-213	171	26	creditors	creditor	NOUN
gujaf-213	171	27	,	,	PUNCT
gujaf-213	171	28	and	and	CCONJ
gujaf-213	171	29	management	management	NOUN
gujaf-213	171	30	,	,	PUNCT
gujaf-213	171	31	to	to	PART
gujaf-213	171	32	make	make	VERB
gujaf-213	171	33	informed	informed	ADJ
gujaf-213	171	34	decisions	decision	NOUN
gujaf-213	171	35	regarding	regard	VERB
gujaf-213	171	36	investment	investment	NOUN
gujaf-213	171	37	,	,	PUNCT
gujaf-213	171	38	lending	lending	NOUN
gujaf-213	171	39	,	,	PUNCT
gujaf-213	171	40	and	and	CCONJ
gujaf-213	171	41	strategic	strategic	ADJ
gujaf-213	171	42	planning	planning	NOUN
gujaf-213	171	43	.	.	PUNCT
gujaf-213	172	1	by	by	ADP
gujaf-213	172	2	monitoring	monitor	VERB
gujaf-213	172	3	and	and	CCONJ
gujaf-213	172	4	evaluating	evaluate	VERB
gujaf-213	172	5	financial	financial	ADJ
gujaf-213	172	6	performance	performance	NOUN
gujaf-213	172	7	over	over	ADP
gujaf-213	172	8	time	time	NOUN
gujaf-213	172	9	,	,	PUNCT
gujaf-213	172	10	companies	company	NOUN
gujaf-213	172	11	can	can	AUX
gujaf-213	172	12	identify	identify	VERB
gujaf-213	172	13	areas	area	NOUN
gujaf-213	172	14	for	for	ADP
gujaf-213	172	15	improvement	improvement	NOUN
gujaf-213	172	16	,	,	PUNCT
gujaf-213	172	17	make	make	VERB
gujaf-213	172	18	informed	informed	ADJ
gujaf-213	172	19	financial	financial	ADJ
gujaf-213	172	20	decisions	decision	NOUN
gujaf-213	172	21	,	,	PUNCT
gujaf-213	172	22	and	and	CCONJ
gujaf-213	172	23	drive	drive	VERB
gujaf-213	172	24	sustainable	sustainable	ADJ
gujaf-213	172	25	growth	growth	NOUN
gujaf-213	172	26	(	(	PUNCT
gujaf-213	172	27	uwuigbe	uwuigbe	NOUN
gujaf-213	172	28	&	&	CCONJ
gujaf-213	172	29	uadiale	uadiale	PROPN
gujaf-213	172	30	,	,	PUNCT
gujaf-213	172	31	2013	2013	NUM
gujaf-213	172	32	.	.	PUNCT
gujaf-213	173	1	interaction	interaction	NOUN
gujaf-213	173	2	of	of	ADP
gujaf-213	173	3	working	work	VERB
gujaf-213	173	4	capital	capital	NOUN
gujaf-213	173	5	management	management	NOUN
gujaf-213	173	6	with	with	ADP
gujaf-213	173	7	financial	financial	ADJ
gujaf-213	173	8	performance	performance	NOUN
gujaf-213	173	9	according	accord	VERB
gujaf-213	173	10	to	to	ADP
gujaf-213	173	11	,	,	PUNCT
gujaf-213	173	12	elias	elias	PROPN
gujaf-213	173	13	and	and	CCONJ
gujaf-213	173	14	nwankwo	nwankwo	PROPN
gujaf-213	173	15	(	(	PUNCT
gujaf-213	173	16	2018	2018	NUM
gujaf-213	173	17	)	)	PUNCT
gujaf-213	173	18	,	,	PUNCT
gujaf-213	173	19	the	the	DET
gujaf-213	173	20	interaction	interaction	NOUN
gujaf-213	173	21	between	between	ADP
gujaf-213	173	22	working	work	VERB
gujaf-213	173	23	capital	capital	NOUN
gujaf-213	173	24	management	management	NOUN
gujaf-213	173	25	and	and	CCONJ
gujaf-213	173	26	financial	financial	ADJ
gujaf-213	173	27	performance	performance	NOUN
gujaf-213	173	28	is	be	AUX
gujaf-213	173	29	a	a	DET
gujaf-213	173	30	crucial	crucial	ADJ
gujaf-213	173	31	relationship	relationship	NOUN
gujaf-213	173	32	that	that	PRON
gujaf-213	173	33	significantly	significantly	ADV
gujaf-213	173	34	influences	influence	VERB
gujaf-213	173	35	the	the	DET
gujaf-213	173	36	overall	overall	ADJ
gujaf-213	173	37	financial	financial	ADJ
gujaf-213	173	38	health	health	NOUN
gujaf-213	173	39	of	of	ADP
gujaf-213	173	40	a	a	DET
gujaf-213	173	41	company	company	NOUN
gujaf-213	173	42	.	.	PUNCT
gujaf-213	174	1	effective	effective	ADJ
gujaf-213	174	2	working	work	VERB
gujaf-213	174	3	capital	capital	NOUN
gujaf-213	174	4	management	management	NOUN
gujaf-213	174	5	can	can	AUX
gujaf-213	174	6	have	have	VERB
gujaf-213	174	7	a	a	DET
gujaf-213	174	8	direct	direct	ADJ
gujaf-213	174	9	impact	impact	NOUN
gujaf-213	174	10	on	on	ADP
gujaf-213	174	11	various	various	ADJ
gujaf-213	174	12	aspects	aspect	NOUN
gujaf-213	174	13	of	of	ADP
gujaf-213	174	14	financial	financial	ADJ
gujaf-213	174	15	performance	performance	NOUN
gujaf-213	174	16	.	.	PUNCT
gujaf-213	175	1	fahmida	fahmida	PROPN
gujaf-213	175	2	and	and	CCONJ
gujaf-213	175	3	ye	ye	PRON
gujaf-213	175	4	(	(	PUNCT
gujaf-213	175	5	2019	2019	NUM
gujaf-213	175	6	)	)	PUNCT
gujaf-213	175	7	opined	opine	VERB
gujaf-213	175	8	that	that	SCONJ
gujaf-213	175	9	some	some	DET
gujaf-213	175	10	key	key	ADJ
gujaf-213	175	11	ways	way	NOUN
gujaf-213	175	12	in	in	ADP
gujaf-213	175	13	which	which	PRON
gujaf-213	175	14	working	work	VERB
gujaf-213	175	15	capital	capital	NOUN
gujaf-213	175	16	management	management	NOUN
gujaf-213	175	17	can	can	AUX
gujaf-213	175	18	interact	interact	VERB
gujaf-213	175	19	with	with	ADP
gujaf-213	175	20	financial	financial	ADJ
gujaf-213	175	21	performance	performance	NOUN
gujaf-213	175	22	are	be	AUX
gujaf-213	175	23	:	:	PUNCT
gujaf-213	175	24	profitability	profitability	NOUN
gujaf-213	175	25	:	:	PUNCT
gujaf-213	175	26	efficient	efficient	ADJ
gujaf-213	175	27	management	management	NOUN
gujaf-213	175	28	of	of	ADP
gujaf-213	175	29	working	work	VERB
gujaf-213	175	30	capital	capital	NOUN
gujaf-213	175	31	can	can	AUX
gujaf-213	175	32	enhance	enhance	VERB
gujaf-213	175	33	profitability	profitability	NOUN
gujaf-213	175	34	.	.	PUNCT
gujaf-213	176	1	by	by	ADP
gujaf-213	176	2	optimizing	optimize	VERB
gujaf-213	176	3	the	the	DET
gujaf-213	176	4	levels	level	NOUN
gujaf-213	176	5	of	of	ADP
gujaf-213	176	6	current	current	ADJ
gujaf-213	176	7	assets	asset	NOUN
gujaf-213	176	8	(	(	PUNCT
gujaf-213	176	9	such	such	ADJ
gujaf-213	176	10	as	as	ADP
gujaf-213	176	11	inventory	inventory	NOUN
gujaf-213	176	12	and	and	CCONJ
gujaf-213	176	13	accounts	account	VERB
gujaf-213	176	14	receivable	receivable	ADJ
gujaf-213	176	15	)	)	PUNCT
gujaf-213	176	16	and	and	CCONJ
gujaf-213	176	17	current	current	ADJ
gujaf-213	176	18	liabilities	liability	NOUN
gujaf-213	176	19	(	(	PUNCT
gujaf-213	176	20	such	such	ADJ
gujaf-213	176	21	as	as	ADP
gujaf-213	176	22	accounts	account	NOUN
gujaf-213	176	23	payable	payable	ADJ
gujaf-213	176	24	)	)	PUNCT
gujaf-213	176	25	,	,	PUNCT
gujaf-213	176	26	companies	company	NOUN
gujaf-213	176	27	can	can	AUX
gujaf-213	176	28	improve	improve	VERB
gujaf-213	176	29	their	their	PRON
gujaf-213	176	30	profitability	profitability	NOUN
gujaf-213	176	31	metrics	metric	NOUN
gujaf-213	176	32	,	,	PUNCT
gujaf-213	176	33	such	such	ADJ
gujaf-213	176	34	as	as	ADP
gujaf-213	176	35	gross	gross	ADJ
gujaf-213	176	36	profit	profit	NOUN
gujaf-213	176	37	margin	margin	NOUN
gujaf-213	176	38	(	(	PUNCT
gujaf-213	176	39	gpm	gpm	NOUN
gujaf-213	176	40	)	)	PUNCT
gujaf-213	176	41	and	and	CCONJ
gujaf-213	176	42	net	net	ADJ
gujaf-213	176	43	profit	profit	NOUN
gujaf-213	176	44	margin	margin	NOUN
gujaf-213	176	45	(	(	PUNCT
gujaf-213	176	46	npm	npm	PROPN
gujaf-213	176	47	)	)	PUNCT
gujaf-213	176	48	.	.	PUNCT
gujaf-213	177	1	that	that	PRON
gujaf-213	177	2	is	be	AUX
gujaf-213	177	3	to	to	PART
gujaf-213	177	4	say	say	VERB
gujaf-213	177	5	proper	proper	ADJ
gujaf-213	177	6	inventory	inventory	NOUN
gujaf-213	177	7	management	management	NOUN
gujaf-213	177	8	can	can	AUX
gujaf-213	177	9	reduce	reduce	VERB
gujaf-213	177	10	carrying	carry	VERB
gujaf-213	177	11	costs	cost	NOUN
gujaf-213	177	12	and	and	CCONJ
gujaf-213	177	13	the	the	DET
gujaf-213	177	14	risk	risk	NOUN
gujaf-213	177	15	of	of	ADP
gujaf-213	177	16	obsolete	obsolete	ADJ
gujaf-213	177	17	or	or	CCONJ
gujaf-213	177	18	expired	expire	VERB
gujaf-213	177	19	inventory	inventory	NOUN
gujaf-213	177	20	,	,	PUNCT
gujaf-213	177	21	improving	improve	VERB
gujaf-213	177	22	gross	gross	ADJ
gujaf-213	177	23	profit	profit	NOUN
gujaf-213	177	24	margin	margin	NOUN
gujaf-213	177	25	.	.	PUNCT
gujaf-213	178	1	similarly	similarly	ADV
gujaf-213	178	2	,	,	PUNCT
gujaf-213	178	3	effective	effective	ADJ
gujaf-213	178	4	management	management	NOUN
gujaf-213	178	5	of	of	ADP
gujaf-213	178	6	accounts	account	NOUN
gujaf-213	178	7	receivable	receivable	ADJ
gujaf-213	178	8	can	can	AUX
gujaf-213	178	9	minimize	minimize	VERB
gujaf-213	178	10	the	the	DET
gujaf-213	178	11	time	time	NOUN
gujaf-213	178	12	it	it	PRON
gujaf-213	178	13	takes	take	VERB
gujaf-213	178	14	to	to	PART
gujaf-213	178	15	convert	convert	VERB
gujaf-213	178	16	sales	sale	NOUN
gujaf-213	178	17	into	into	ADP
gujaf-213	178	18	cash	cash	NOUN
gujaf-213	178	19	,	,	PUNCT
gujaf-213	178	20	reducing	reduce	VERB
gujaf-213	178	21	the	the	DET
gujaf-213	178	22	risk	risk	NOUN
gujaf-213	178	23	of	of	ADP
gujaf-213	178	24	bad	bad	ADJ
gujaf-213	178	25	debts	debt	NOUN
gujaf-213	178	26	and	and	CCONJ
gujaf-213	178	27	enhancing	enhance	VERB
gujaf-213	178	28	net	net	ADJ
gujaf-213	178	29	profit	profit	NOUN
gujaf-213	178	30	margin	margin	NOUN
gujaf-213	178	31	amer	amer	NOUN
gujaf-213	178	32	(	(	PUNCT
gujaf-213	178	33	2020	2020	NUM
gujaf-213	178	34	)	)	PUNCT
gujaf-213	178	35	.	.	PUNCT
gujaf-213	179	1	cash	cash	NOUN
gujaf-213	179	2	flow	flow	NOUN
gujaf-213	179	3	:	:	PUNCT
gujaf-213	179	4	working	work	VERB
gujaf-213	179	5	capital	capital	NOUN
gujaf-213	179	6	management	management	NOUN
gujaf-213	179	7	has	have	VERB
gujaf-213	179	8	a	a	DET
gujaf-213	179	9	direct	direct	ADJ
gujaf-213	179	10	impact	impact	NOUN
gujaf-213	179	11	on	on	ADP
gujaf-213	179	12	cash	cash	NOUN
gujaf-213	179	13	flow	flow	NOUN
gujaf-213	179	14	,	,	PUNCT
gujaf-213	179	15	which	which	PRON
gujaf-213	179	16	is	be	AUX
gujaf-213	179	17	essential	essential	ADJ
gujaf-213	179	18	for	for	ADP
gujaf-213	179	19	the	the	DET
gujaf-213	179	20	day	day	NOUN
gujaf-213	179	21	-	-	PUNCT
gujaf-213	179	22	to	to	ADP
gujaf-213	179	23	-	-	PUNCT
gujaf-213	179	24	day	day	NOUN
gujaf-213	179	25	operations	operation	NOUN
gujaf-213	179	26	and	and	CCONJ
gujaf-213	179	27	financial	financial	ADJ
gujaf-213	179	28	stability	stability	NOUN
gujaf-213	179	29	of	of	ADP
gujaf-213	179	30	a	a	DET
gujaf-213	179	31	company	company	NOUN
gujaf-213	179	32	.	.	PUNCT
gujaf-213	180	1	by	by	ADP
gujaf-213	180	2	efficiently	efficiently	ADV
gujaf-213	180	3	managing	manage	VERB
gujaf-213	180	4	components	component	NOUN
gujaf-213	180	5	such	such	ADJ
gujaf-213	180	6	as	as	ADP
gujaf-213	180	7	accounts	account	NOUN
gujaf-213	180	8	receivable	receivable	ADJ
gujaf-213	180	9	,	,	PUNCT
gujaf-213	180	10	accounts	account	VERB
gujaf-213	180	11	payable	payable	ADJ
gujaf-213	180	12	,	,	PUNCT
gujaf-213	180	13	and	and	CCONJ
gujaf-213	180	14	inventory	inventory	NOUN
gujaf-213	180	15	,	,	PUNCT
gujaf-213	180	16	companies	company	NOUN
gujaf-213	180	17	can	can	AUX
gujaf-213	180	18	optimize	optimize	VERB
gujaf-213	180	19	their	their	PRON
gujaf-213	180	20	cash	cash	NOUN
gujaf-213	180	21	flow	flow	NOUN
gujaf-213	180	22	and	and	CCONJ
gujaf-213	180	23	ensure	ensure	VERB
gujaf-213	180	24	sufficient	sufficient	ADJ
gujaf-213	180	25	liquidity	liquidity	NOUN
gujaf-213	180	26	.	.	PUNCT
gujaf-213	181	1	through	through	ADP
gujaf-213	181	2	the	the	DET
gujaf-213	181	3	reducing	reduce	VERB
gujaf-213	181	4	the	the	DET
gujaf-213	181	5	average	average	ADJ
gujaf-213	181	6	collection	collection	NOUN
gujaf-213	181	7	period	period	NOUN
gujaf-213	181	8	for	for	ADP
gujaf-213	181	9	accounts	account	NOUN
gujaf-213	181	10	receivable	receivable	ADJ
gujaf-213	181	11	can	can	AUX
gujaf-213	181	12	accelerate	accelerate	VERB
gujaf-213	181	13	cash	cash	NOUN
gujaf-213	181	14	inflows	inflow	NOUN
gujaf-213	181	15	,	,	PUNCT
gujaf-213	181	16	improving	improve	VERB
gujaf-213	181	17	liquidity	liquidity	NOUN
gujaf-213	181	18	.	.	PUNCT
gujaf-213	182	1	negotiating	negotiate	VERB
gujaf-213	182	2	favorable	favorable	ADJ
gujaf-213	182	3	payment	payment	NOUN
gujaf-213	182	4	terms	term	NOUN
gujaf-213	182	5	with	with	ADP
gujaf-213	182	6	suppliers	supplier	NOUN
gujaf-213	182	7	and	and	CCONJ
gujaf-213	182	8	managing	manage	VERB
gujaf-213	182	9	accounts	account	NOUN
gujaf-213	182	10	payable	payable	ADJ
gujaf-213	182	11	effectively	effectively	ADV
gujaf-213	182	12	can	can	AUX
gujaf-213	182	13	optimize	optimize	VERB
gujaf-213	182	14	cash	cash	NOUN
gujaf-213	182	15	outflows	outflow	NOUN
gujaf-213	182	16	and	and	CCONJ
gujaf-213	182	17	improve	improve	VERB
gujaf-213	182	18	cash	cash	NOUN
gujaf-213	182	19	flow	flow	NOUN
gujaf-213	182	20	amer	amer	NOUN
gujaf-213	182	21	(	(	PUNCT
gujaf-213	182	22	2020	2020	NUM
gujaf-213	182	23	)	)	PUNCT
gujaf-213	182	24	.	.	PUNCT
gujaf-213	183	1	operational	operational	ADJ
gujaf-213	183	2	efficiency	efficiency	NOUN
gujaf-213	183	3	:	:	PUNCT
gujaf-213	183	4	effective	effective	ADJ
gujaf-213	183	5	working	work	VERB
gujaf-213	183	6	capital	capital	NOUN
gujaf-213	183	7	management	management	NOUN
gujaf-213	183	8	contributes	contribute	VERB
gujaf-213	183	9	to	to	ADP
gujaf-213	183	10	operational	operational	ADJ
gujaf-213	183	11	efficiency	efficiency	NOUN
gujaf-213	183	12	.	.	PUNCT
gujaf-213	184	1	by	by	ADP
gujaf-213	184	2	maintaining	maintain	VERB
gujaf-213	184	3	appropriate	appropriate	ADJ
gujaf-213	184	4	levels	level	NOUN
gujaf-213	184	5	of	of	ADP
gujaf-213	184	6	inventory	inventory	NOUN
gujaf-213	184	7	and	and	CCONJ
gujaf-213	184	8	managing	manage	VERB
gujaf-213	184	9	the	the	DET
gujaf-213	184	10	conversion	conversion	NOUN
gujaf-213	184	11	cycle	cycle	NOUN
gujaf-213	184	12	(	(	PUNCT
gujaf-213	184	13	the	the	DET
gujaf-213	184	14	time	time	NOUN
gujaf-213	184	15	it	it	PRON
gujaf-213	184	16	takes	take	VERB
gujaf-213	184	17	to	to	PART
gujaf-213	184	18	convert	convert	VERB
gujaf-213	184	19	inventory	inventory	NOUN
gujaf-213	184	20	into	into	ADP
gujaf-213	184	21	cash	cash	NOUN
gujaf-213	184	22	)	)	PUNCT
gujaf-213	184	23	,	,	PUNCT
gujaf-213	184	24	companies	company	NOUN
gujaf-213	184	25	can	can	AUX
gujaf-213	184	26	streamline	streamline	VERB
gujaf-213	184	27	their	their	PRON
gujaf-213	184	28	operations	operation	NOUN
gujaf-213	184	29	.	.	PUNCT
gujaf-213	185	1	this	this	PRON
gujaf-213	185	2	leads	lead	VERB
gujaf-213	185	3	to	to	ADP
gujaf-213	185	4	improved	improved	ADJ
gujaf-213	185	5	efficiency	efficiency	NOUN
gujaf-213	185	6	,	,	PUNCT
gujaf-213	185	7	reduced	reduce	VERB
gujaf-213	185	8	costs	cost	NOUN
gujaf-213	185	9	,	,	PUNCT
gujaf-213	185	10	and	and	CCONJ
gujaf-213	185	11	increased	increase	VERB
gujaf-213	185	12	productivity	productivity	NOUN
gujaf-213	185	13	.	.	PUNCT
gujaf-213	186	1	this	this	PRON
gujaf-213	186	2	is	be	AUX
gujaf-213	186	3	to	to	PART
gujaf-213	186	4	say	say	VERB
gujaf-213	186	5	keeping	keep	VERB
gujaf-213	186	6	inventory	inventory	NOUN
gujaf-213	186	7	levels	level	NOUN
gujaf-213	186	8	in	in	ADP
gujaf-213	186	9	line	line	NOUN
gujaf-213	186	10	with	with	ADP
gujaf-213	186	11	demand	demand	NOUN
gujaf-213	186	12	can	can	AUX
gujaf-213	186	13	minimize	minimize	VERB
gujaf-213	186	14	stock	stock	NOUN
gujaf-213	186	15	outs	out	NOUN
gujaf-213	186	16	and	and	CCONJ
gujaf-213	186	17	excess	excess	ADJ
gujaf-213	186	18	inventory	inventory	NOUN
gujaf-213	186	19	,	,	PUNCT
gujaf-213	186	20	reducing	reduce	VERB
gujaf-213	186	21	holding	holding	NOUN
gujaf-213	186	22	costs	cost	NOUN
gujaf-213	186	23	and	and	CCONJ
gujaf-213	186	24	improving	improve	VERB
gujaf-213	186	25	operational	operational	ADJ
gujaf-213	186	26	efficiency	efficiency	NOUN
gujaf-213	186	27	.	.	PUNCT
gujaf-213	187	1	managing	manage	VERB
gujaf-213	187	2	the	the	DET
gujaf-213	187	3	cash	cash	NOUN
gujaf-213	187	4	conversion	conversion	NOUN
gujaf-213	187	5	gusau	gusau	ADJ
gujaf-213	187	6	journal	journal	NOUN
gujaf-213	187	7	of	of	ADP
gujaf-213	187	8	accounting	accounting	NOUN
gujaf-213	187	9	and	and	CCONJ
gujaf-213	187	10	finance	finance	NOUN
gujaf-213	187	11	,	,	PUNCT
gujaf-213	187	12	vol	vol	NOUN
gujaf-213	187	13	.	.	PROPN
gujaf-213	187	14	4	4	NUM
gujaf-213	187	15	,	,	PUNCT
gujaf-213	187	16	issue	issue	NOUN
gujaf-213	187	17	1	1	NUM
gujaf-213	187	18	,	,	PUNCT
gujaf-213	187	19	april	april	PROPN
gujaf-213	187	20	,	,	PUNCT
gujaf-213	187	21	2023	2023	NUM
gujaf-213	187	22	158	158	NUM
gujaf-213	187	23	cycle	cycle	NOUN
gujaf-213	187	24	by	by	ADP
gujaf-213	187	25	reducing	reduce	VERB
gujaf-213	187	26	the	the	DET
gujaf-213	187	27	time	time	NOUN
gujaf-213	187	28	between	between	ADP
gujaf-213	187	29	paying	pay	VERB
gujaf-213	187	30	suppliers	supplier	NOUN
gujaf-213	187	31	and	and	CCONJ
gujaf-213	187	32	receiving	receive	VERB
gujaf-213	187	33	cash	cash	NOUN
gujaf-213	187	34	from	from	ADP
gujaf-213	187	35	customers	customer	NOUN
gujaf-213	187	36	can	can	AUX
gujaf-213	187	37	enhance	enhance	VERB
gujaf-213	187	38	overall	overall	ADJ
gujaf-213	187	39	operational	operational	ADJ
gujaf-213	187	40	efficiency	efficiency	NOUN
gujaf-213	187	41	.	.	PUNCT
gujaf-213	188	1	risk	risk	NOUN
gujaf-213	188	2	management	management	NOUN
gujaf-213	188	3	:	:	PUNCT
gujaf-213	188	4	working	work	VERB
gujaf-213	188	5	capital	capital	NOUN
gujaf-213	188	6	management	management	NOUN
gujaf-213	188	7	plays	play	VERB
gujaf-213	188	8	a	a	DET
gujaf-213	188	9	crucial	crucial	ADJ
gujaf-213	188	10	role	role	NOUN
gujaf-213	188	11	in	in	ADP
gujaf-213	188	12	mitigating	mitigate	VERB
gujaf-213	188	13	financial	financial	ADJ
gujaf-213	188	14	risks	risk	NOUN
gujaf-213	188	15	.	.	PUNCT
gujaf-213	189	1	by	by	ADP
gujaf-213	189	2	maintaining	maintain	VERB
gujaf-213	189	3	sufficient	sufficient	ADJ
gujaf-213	189	4	liquidity	liquidity	NOUN
gujaf-213	189	5	and	and	CCONJ
gujaf-213	189	6	managing	manage	VERB
gujaf-213	189	7	short	short	ADJ
gujaf-213	189	8	-	-	PUNCT
gujaf-213	189	9	term	term	NOUN
gujaf-213	189	10	obligations	obligation	NOUN
gujaf-213	189	11	,	,	PUNCT
gujaf-213	189	12	companies	company	NOUN
gujaf-213	189	13	can	can	AUX
gujaf-213	189	14	reduce	reduce	VERB
gujaf-213	189	15	the	the	DET
gujaf-213	189	16	risk	risk	NOUN
gujaf-213	189	17	of	of	ADP
gujaf-213	189	18	liquidity	liquidity	NOUN
gujaf-213	189	19	shortages	shortage	NOUN
gujaf-213	189	20	,	,	PUNCT
gujaf-213	189	21	financial	financial	ADJ
gujaf-213	189	22	distress	distress	NOUN
gujaf-213	189	23	,	,	PUNCT
gujaf-213	189	24	and	and	CCONJ
gujaf-213	189	25	potential	potential	ADJ
gujaf-213	189	26	disruptions	disruption	NOUN
gujaf-213	189	27	in	in	ADP
gujaf-213	189	28	operations	operation	NOUN
gujaf-213	189	29	.	.	PUNCT
gujaf-213	190	1	effective	effective	ADJ
gujaf-213	190	2	working	work	VERB
gujaf-213	190	3	capital	capital	NOUN
gujaf-213	190	4	management	management	NOUN
gujaf-213	190	5	ensures	ensure	VERB
gujaf-213	190	6	that	that	SCONJ
gujaf-213	190	7	the	the	DET
gujaf-213	190	8	company	company	NOUN
gujaf-213	190	9	has	have	VERB
gujaf-213	190	10	the	the	DET
gujaf-213	190	11	resources	resource	NOUN
gujaf-213	190	12	to	to	PART
gujaf-213	190	13	meet	meet	VERB
gujaf-213	190	14	its	its	PRON
gujaf-213	190	15	financial	financial	ADJ
gujaf-213	190	16	obligations	obligation	NOUN
gujaf-213	190	17	when	when	SCONJ
gujaf-213	190	18	they	they	PRON
gujaf-213	190	19	arise	arise	VERB
gujaf-213	190	20	(	(	PUNCT
gujaf-213	190	21	johnson	johnson	PROPN
gujaf-213	190	22	&	&	CCONJ
gujaf-213	190	23	brown	brown	PROPN
gujaf-213	190	24	,	,	PUNCT
gujaf-213	190	25	2022	2022	NUM
gujaf-213	190	26	)	)	PUNCT
gujaf-213	190	27	.	.	PUNCT
gujaf-213	191	1	from	from	ADP
gujaf-213	191	2	the	the	DET
gujaf-213	191	3	above	above	NOUN
gujaf-213	191	4	we	we	PRON
gujaf-213	191	5	can	can	AUX
gujaf-213	191	6	conveniently	conveniently	ADV
gujaf-213	191	7	say	say	VERB
gujaf-213	191	8	that	that	SCONJ
gujaf-213	191	9	a	a	DET
gujaf-213	191	10	well	well	ADV
gujaf-213	191	11	-	-	PUNCT
gujaf-213	191	12	executed	execute	VERB
gujaf-213	191	13	working	working	NOUN
gujaf-213	191	14	capital	capital	NOUN
gujaf-213	191	15	management	management	NOUN
gujaf-213	191	16	strategy	strategy	NOUN
gujaf-213	191	17	can	can	AUX
gujaf-213	191	18	positively	positively	ADV
gujaf-213	191	19	influence	influence	VERB
gujaf-213	191	20	financial	financial	ADJ
gujaf-213	191	21	performance	performance	NOUN
gujaf-213	191	22	by	by	ADP
gujaf-213	191	23	enhancing	enhance	VERB
gujaf-213	191	24	profitability	profitability	NOUN
gujaf-213	191	25	,	,	PUNCT
gujaf-213	191	26	optimizing	optimize	VERB
gujaf-213	191	27	cash	cash	NOUN
gujaf-213	191	28	flow	flow	NOUN
gujaf-213	191	29	,	,	PUNCT
gujaf-213	191	30	improving	improve	VERB
gujaf-213	191	31	operational	operational	ADJ
gujaf-213	191	32	efficiency	efficiency	NOUN
gujaf-213	191	33	,	,	PUNCT
gujaf-213	191	34	and	and	CCONJ
gujaf-213	191	35	managing	manage	VERB
gujaf-213	191	36	financial	financial	ADJ
gujaf-213	191	37	risks	risk	NOUN
gujaf-213	191	38	effectively	effectively	ADV
gujaf-213	191	39	.	.	PUNCT
gujaf-213	192	1	companies	company	NOUN
gujaf-213	192	2	that	that	PRON
gujaf-213	192	3	prioritize	prioritize	VERB
gujaf-213	192	4	working	work	VERB
gujaf-213	192	5	capital	capital	NOUN
gujaf-213	192	6	management	management	NOUN
gujaf-213	192	7	as	as	ADP
gujaf-213	192	8	part	part	NOUN
gujaf-213	192	9	of	of	ADP
gujaf-213	192	10	their	their	PRON
gujaf-213	192	11	overall	overall	ADJ
gujaf-213	192	12	financial	financial	ADJ
gujaf-213	192	13	strategy	strategy	NOUN
gujaf-213	192	14	are	be	AUX
gujaf-213	192	15	more	more	ADV
gujaf-213	192	16	likely	likely	ADJ
gujaf-213	192	17	to	to	PART
gujaf-213	192	18	achieve	achieve	VERB
gujaf-213	192	19	sustainable	sustainable	ADJ
gujaf-213	192	20	growth	growth	NOUN
gujaf-213	192	21	and	and	CCONJ
gujaf-213	192	22	long	long	ADJ
gujaf-213	192	23	-	-	PUNCT
gujaf-213	192	24	term	term	NOUN
gujaf-213	192	25	success	success	NOUN
gujaf-213	192	26	empirical	empirical	ADJ
gujaf-213	192	27	review	review	NOUN
gujaf-213	192	28	during	during	ADP
gujaf-213	192	29	the	the	DET
gujaf-213	192	30	period	period	NOUN
gujaf-213	192	31	of	of	ADP
gujaf-213	192	32	2003	2003	NUM
gujaf-213	192	33	to	to	ADP
gujaf-213	192	34	2012	2012	NUM
gujaf-213	192	35	,	,	PUNCT
gujaf-213	192	36	ali	ali	PROPN
gujaf-213	192	37	and	and	CCONJ
gujaf-213	192	38	ayyuce	ayyuce	PROPN
gujaf-213	192	39	(	(	PUNCT
gujaf-213	192	40	2020	2020	NUM
gujaf-213	192	41	)	)	PUNCT
gujaf-213	192	42	conducted	conduct	VERB
gujaf-213	192	43	a	a	DET
gujaf-213	192	44	study	study	NOUN
gujaf-213	192	45	on	on	ADP
gujaf-213	192	46	the	the	DET
gujaf-213	192	47	relationship	relationship	NOUN
gujaf-213	192	48	between	between	ADP
gujaf-213	192	49	working	work	VERB
gujaf-213	192	50	capital	capital	NOUN
gujaf-213	192	51	management	management	NOUN
gujaf-213	192	52	and	and	CCONJ
gujaf-213	192	53	the	the	DET
gujaf-213	192	54	financial	financial	ADJ
gujaf-213	192	55	performance	performance	NOUN
gujaf-213	192	56	of	of	ADP
gujaf-213	192	57	european	european	PROPN
gujaf-213	192	58	union	union	PROPN
gujaf-213	192	59	(	(	PUNCT
gujaf-213	192	60	eu	eu	NOUN
gujaf-213	192	61	)	)	PUNCT
gujaf-213	192	62	traded	trade	VERB
gujaf-213	192	63	entities	entity	NOUN
gujaf-213	192	64	.	.	PUNCT
gujaf-213	193	1	their	their	PRON
gujaf-213	193	2	research	research	NOUN
gujaf-213	193	3	indicated	indicate	VERB
gujaf-213	193	4	that	that	SCONJ
gujaf-213	193	5	countries	country	NOUN
gujaf-213	193	6	with	with	ADP
gujaf-213	193	7	codified	codify	VERB
gujaf-213	193	8	laws	law	NOUN
gujaf-213	193	9	experienced	experience	VERB
gujaf-213	193	10	a	a	DET
gujaf-213	193	11	negative	negative	ADJ
gujaf-213	193	12	impact	impact	NOUN
gujaf-213	193	13	on	on	ADP
gujaf-213	193	14	financial	financial	ADJ
gujaf-213	193	15	performance	performance	NOUN
gujaf-213	193	16	due	due	ADP
gujaf-213	193	17	to	to	ADP
gujaf-213	193	18	working	work	VERB
gujaf-213	193	19	capital	capital	NOUN
gujaf-213	193	20	management	management	NOUN
gujaf-213	193	21	.	.	PUNCT
gujaf-213	194	1	the	the	DET
gujaf-213	194	2	study	study	NOUN
gujaf-213	194	3	found	find	VERB
gujaf-213	194	4	that	that	SCONJ
gujaf-213	194	5	liquidity	liquidity	NOUN
gujaf-213	194	6	measures	measure	NOUN
gujaf-213	194	7	estimated	estimate	VERB
gujaf-213	194	8	through	through	ADP
gujaf-213	194	9	the	the	DET
gujaf-213	194	10	current	current	ADJ
gujaf-213	194	11	ratio	ratio	NOUN
gujaf-213	194	12	had	have	VERB
gujaf-213	194	13	a	a	DET
gujaf-213	194	14	statistically	statistically	ADV
gujaf-213	194	15	significant	significant	ADJ
gujaf-213	194	16	adverse	adverse	ADJ
gujaf-213	194	17	effect	effect	NOUN
gujaf-213	194	18	on	on	ADP
gujaf-213	194	19	return	return	NOUN
gujaf-213	194	20	on	on	ADP
gujaf-213	194	21	assets	asset	NOUN
gujaf-213	194	22	(	(	PUNCT
gujaf-213	194	23	roa	roa	NOUN
gujaf-213	194	24	)	)	PUNCT
gujaf-213	194	25	for	for	ADP
gujaf-213	194	26	eu	eu	PROPN
gujaf-213	194	27	member	member	PROPN
gujaf-213	194	28	states	state	NOUN
gujaf-213	194	29	.	.	PUNCT
gujaf-213	195	1	in	in	ADP
gujaf-213	195	2	a	a	DET
gujaf-213	195	3	similar	similar	ADJ
gujaf-213	195	4	vein	vein	NOUN
gujaf-213	195	5	,	,	PUNCT
gujaf-213	195	6	amer	amer	NOUN
gujaf-213	195	7	(	(	PUNCT
gujaf-213	195	8	2020	2020	NUM
gujaf-213	195	9	)	)	PUNCT
gujaf-213	195	10	investigated	investigate	VERB
gujaf-213	195	11	the	the	DET
gujaf-213	195	12	influence	influence	NOUN
gujaf-213	195	13	of	of	ADP
gujaf-213	195	14	working	work	VERB
gujaf-213	195	15	capital	capital	NOUN
gujaf-213	195	16	management	management	NOUN
gujaf-213	195	17	on	on	ADP
gujaf-213	195	18	earnings	earning	NOUN
gujaf-213	195	19	in	in	ADP
gujaf-213	195	20	selected	select	VERB
gujaf-213	195	21	countries	country	NOUN
gujaf-213	195	22	and	and	CCONJ
gujaf-213	195	23	explored	explore	VERB
gujaf-213	195	24	the	the	DET
gujaf-213	195	25	connection	connection	NOUN
gujaf-213	195	26	between	between	ADP
gujaf-213	195	27	accounting	accounting	NOUN
gujaf-213	195	28	and	and	CCONJ
gujaf-213	195	29	finance	finance	NOUN
gujaf-213	195	30	for	for	ADP
gujaf-213	195	31	the	the	DET
gujaf-213	195	32	years	year	NOUN
gujaf-213	195	33	2019	2019	NUM
gujaf-213	195	34	to	to	ADP
gujaf-213	195	35	2020	2020	NUM
gujaf-213	195	36	.	.	PUNCT
gujaf-213	196	1	the	the	DET
gujaf-213	196	2	study	study	NOUN
gujaf-213	196	3	involved	involve	VERB
gujaf-213	196	4	interviews	interview	NOUN
gujaf-213	196	5	conducted	conduct	VERB
gujaf-213	196	6	through	through	ADP
gujaf-213	196	7	skype	skype	NOUN
gujaf-213	196	8	,	,	PUNCT
gujaf-213	196	9	utilizing	utilize	VERB
gujaf-213	196	10	arabic	arabic	ADJ
gujaf-213	196	11	and	and	CCONJ
gujaf-213	196	12	english	english	ADJ
gujaf-213	196	13	languages	language	NOUN
gujaf-213	196	14	,	,	PUNCT
gujaf-213	196	15	with	with	ADP
gujaf-213	196	16	sixteen	sixteen	NUM
gujaf-213	196	17	finance	finance	NOUN
gujaf-213	196	18	managers	manager	NOUN
gujaf-213	196	19	from	from	ADP
gujaf-213	196	20	austria	austria	PROPN
gujaf-213	196	21	,	,	PUNCT
gujaf-213	196	22	bangladesh	bangladesh	PROPN
gujaf-213	196	23	,	,	PUNCT
gujaf-213	196	24	hungary	hungary	PROPN
gujaf-213	196	25	,	,	PUNCT
gujaf-213	196	26	jordan	jordan	PROPN
gujaf-213	196	27	,	,	PUNCT
gujaf-213	196	28	qatar	qatar	PROPN
gujaf-213	196	29	,	,	PUNCT
gujaf-213	196	30	and	and	CCONJ
gujaf-213	196	31	turkey	turkey	NOUN
gujaf-213	196	32	.	.	PUNCT
gujaf-213	197	1	the	the	DET
gujaf-213	197	2	study	study	NOUN
gujaf-213	197	3	revealed	reveal	VERB
gujaf-213	197	4	that	that	SCONJ
gujaf-213	197	5	accounting	accounting	NOUN
gujaf-213	197	6	and	and	CCONJ
gujaf-213	197	7	finance	finance	NOUN
gujaf-213	197	8	are	be	AUX
gujaf-213	197	9	closely	closely	ADV
gujaf-213	197	10	intertwined	intertwine	VERB
gujaf-213	197	11	,	,	PUNCT
gujaf-213	197	12	with	with	ADP
gujaf-213	197	13	finance	finance	NOUN
gujaf-213	197	14	providing	provide	VERB
gujaf-213	197	15	essential	essential	ADJ
gujaf-213	197	16	knowledge	knowledge	NOUN
gujaf-213	197	17	and	and	CCONJ
gujaf-213	197	18	skills	skill	NOUN
gujaf-213	197	19	to	to	ADP
gujaf-213	197	20	bookkeepers	bookkeeper	NOUN
gujaf-213	197	21	.	.	PUNCT
gujaf-213	198	1	fahmida	fahmida	PROPN
gujaf-213	198	2	and	and	CCONJ
gujaf-213	198	3	ye	ye	PRON
gujaf-213	198	4	(	(	PUNCT
gujaf-213	198	5	2019	2019	NUM
gujaf-213	198	6	)	)	PUNCT
gujaf-213	198	7	examined	examine	VERB
gujaf-213	198	8	the	the	DET
gujaf-213	198	9	impact	impact	NOUN
gujaf-213	198	10	of	of	ADP
gujaf-213	198	11	working	work	VERB
gujaf-213	198	12	capital	capital	NOUN
gujaf-213	198	13	management	management	NOUN
gujaf-213	198	14	on	on	ADP
gujaf-213	198	15	the	the	DET
gujaf-213	198	16	business	business	NOUN
gujaf-213	198	17	success	success	NOUN
gujaf-213	198	18	of	of	ADP
gujaf-213	198	19	listed	list	VERB
gujaf-213	198	20	chinese	chinese	ADJ
gujaf-213	198	21	companies	company	NOUN
gujaf-213	198	22	between	between	ADP
gujaf-213	198	23	2005	2005	NUM
gujaf-213	198	24	and	and	CCONJ
gujaf-213	198	25	2015	2015	NUM
gujaf-213	198	26	.	.	PUNCT
gujaf-213	199	1	they	they	PRON
gujaf-213	199	2	utilized	utilize	VERB
gujaf-213	199	3	the	the	DET
gujaf-213	199	4	gmm	gmm	PROPN
gujaf-213	199	5	estimator	estimator	NOUN
gujaf-213	199	6	to	to	PART
gujaf-213	199	7	manage	manage	VERB
gujaf-213	199	8	unobserved	unobserved	ADJ
gujaf-213	199	9	company	company	NOUN
gujaf-213	199	10	heterogeneity	heterogeneity	NOUN
gujaf-213	199	11	.	.	PUNCT
gujaf-213	200	1	the	the	DET
gujaf-213	200	2	findings	finding	NOUN
gujaf-213	200	3	indicated	indicate	VERB
gujaf-213	200	4	that	that	SCONJ
gujaf-213	200	5	due	due	ADP
gujaf-213	200	6	to	to	ADP
gujaf-213	200	7	debt	debt	NOUN
gujaf-213	200	8	rationing	rationing	NOUN
gujaf-213	200	9	and	and	CCONJ
gujaf-213	200	10	high	high	ADJ
gujaf-213	200	11	-	-	PUNCT
gujaf-213	200	12	cost	cost	NOUN
gujaf-213	200	13	leverage	leverage	NOUN
gujaf-213	200	14	financing	financing	NOUN
gujaf-213	200	15	,	,	PUNCT
gujaf-213	200	16	cashstrapped	cashstrappe	VERB
gujaf-213	200	17	enterprises	enterprise	NOUN
gujaf-213	200	18	should	should	AUX
gujaf-213	200	19	maintain	maintain	VERB
gujaf-213	200	20	a	a	DET
gujaf-213	200	21	considerably	considerably	ADV
gujaf-213	200	22	lower	low	ADJ
gujaf-213	200	23	level	level	NOUN
gujaf-213	200	24	of	of	ADP
gujaf-213	200	25	working	work	VERB
gujaf-213	200	26	capital	capital	NOUN
gujaf-213	200	27	.	.	PUNCT
gujaf-213	201	1	active	active	ADJ
gujaf-213	201	2	working	work	VERB
gujaf-213	201	3	capital	capital	NOUN
gujaf-213	201	4	management	management	NOUN
gujaf-213	201	5	was	be	AUX
gujaf-213	201	6	found	find	VERB
gujaf-213	201	7	to	to	PART
gujaf-213	201	8	be	be	AUX
gujaf-213	201	9	advantageous	advantageous	ADJ
gujaf-213	201	10	and	and	CCONJ
gujaf-213	201	11	significantly	significantly	ADV
gujaf-213	201	12	associated	associate	VERB
gujaf-213	201	13	with	with	ADP
gujaf-213	201	14	higher	high	ADJ
gujaf-213	201	15	corporate	corporate	ADJ
gujaf-213	201	16	values	value	NOUN
gujaf-213	201	17	.	.	PUNCT
gujaf-213	202	1	gusau	gusau	ADJ
gujaf-213	202	2	journal	journal	PROPN
gujaf-213	202	3	of	of	ADP
gujaf-213	202	4	accounting	accounting	NOUN
gujaf-213	202	5	and	and	CCONJ
gujaf-213	202	6	finance	finance	NOUN
gujaf-213	202	7	,	,	PUNCT
gujaf-213	202	8	vol	vol	NOUN
gujaf-213	202	9	.	.	PROPN
gujaf-213	202	10	4	4	NUM
gujaf-213	202	11	,	,	PUNCT
gujaf-213	202	12	issue	issue	NOUN
gujaf-213	202	13	1	1	NUM
gujaf-213	202	14	,	,	PUNCT
gujaf-213	202	15	april	april	PROPN
gujaf-213	202	16	,	,	PUNCT
gujaf-213	202	17	2023	2023	NUM
gujaf-213	202	18	159	159	NUM
gujaf-213	202	19	akbar	akbar	NOUN
gujaf-213	202	20	,	,	PUNCT
gujaf-213	202	21	jiang	jiang	PROPN
gujaf-213	202	22	,	,	PUNCT
gujaf-213	202	23	and	and	CCONJ
gujaf-213	202	24	akbar	akbar	NOUN
gujaf-213	202	25	(	(	PUNCT
gujaf-213	202	26	2020	2020	NUM
gujaf-213	202	27	)	)	PUNCT
gujaf-213	202	28	investigated	investigate	VERB
gujaf-213	202	29	the	the	DET
gujaf-213	202	30	effects	effect	NOUN
gujaf-213	202	31	of	of	ADP
gujaf-213	202	32	working	work	VERB
gujaf-213	202	33	capital	capital	NOUN
gujaf-213	202	34	management	management	NOUN
gujaf-213	202	35	on	on	ADP
gujaf-213	202	36	funding	funding	NOUN
gujaf-213	202	37	and	and	CCONJ
gujaf-213	202	38	investment	investment	NOUN
gujaf-213	202	39	strategies	strategy	NOUN
gujaf-213	202	40	of	of	ADP
gujaf-213	202	41	non	non	ADJ
gujaf-213	202	42	-	-	ADJ
gujaf-213	202	43	financial	financial	ADJ
gujaf-213	202	44	firms	firm	NOUN
gujaf-213	202	45	traded	trade	VERB
gujaf-213	202	46	in	in	ADP
gujaf-213	202	47	pakistan	pakistan	PROPN
gujaf-213	202	48	from	from	ADP
gujaf-213	202	49	2005	2005	NUM
gujaf-213	202	50	to	to	ADP
gujaf-213	202	51	2014	2014	NUM
gujaf-213	202	52	.	.	PUNCT
gujaf-213	203	1	the	the	DET
gujaf-213	203	2	research	research	NOUN
gujaf-213	203	3	demonstrated	demonstrate	VERB
gujaf-213	203	4	that	that	SCONJ
gujaf-213	203	5	excessive	excessive	ADJ
gujaf-213	203	6	working	work	VERB
gujaf-213	203	7	capital	capital	NOUN
gujaf-213	203	8	had	have	VERB
gujaf-213	203	9	a	a	DET
gujaf-213	203	10	negative	negative	ADJ
gujaf-213	203	11	impact	impact	NOUN
gujaf-213	203	12	on	on	ADP
gujaf-213	203	13	investment	investment	NOUN
gujaf-213	203	14	inventories	inventory	NOUN
gujaf-213	203	15	.	.	PUNCT
gujaf-213	204	1	the	the	DET
gujaf-213	204	2	study	study	NOUN
gujaf-213	204	3	also	also	ADV
gujaf-213	204	4	revealed	reveal	VERB
gujaf-213	204	5	a	a	DET
gujaf-213	204	6	correlation	correlation	NOUN
gujaf-213	204	7	between	between	ADP
gujaf-213	204	8	working	work	VERB
gujaf-213	204	9	capital	capital	NOUN
gujaf-213	204	10	levels	level	NOUN
gujaf-213	204	11	and	and	CCONJ
gujaf-213	204	12	leverage	leverage	NOUN
gujaf-213	204	13	ratios	ratio	NOUN
gujaf-213	204	14	,	,	PUNCT
gujaf-213	204	15	indicating	indicate	VERB
gujaf-213	204	16	that	that	SCONJ
gujaf-213	204	17	companies	company	NOUN
gujaf-213	204	18	with	with	ADP
gujaf-213	204	19	poor	poor	ADJ
gujaf-213	204	20	working	working	NOUN
gujaf-213	204	21	capital	capital	NOUN
gujaf-213	204	22	management	management	NOUN
gujaf-213	204	23	rely	rely	VERB
gujaf-213	204	24	heavily	heavily	ADV
gujaf-213	204	25	on	on	ADP
gujaf-213	204	26	long	long	ADJ
gujaf-213	204	27	-	-	PUNCT
gujaf-213	204	28	term	term	NOUN
gujaf-213	204	29	debt	debt	NOUN
gujaf-213	204	30	to	to	PART
gujaf-213	204	31	meet	meet	VERB
gujaf-213	204	32	their	their	PRON
gujaf-213	204	33	short	short	ADJ
gujaf-213	204	34	-	-	PUNCT
gujaf-213	204	35	term	term	NOUN
gujaf-213	204	36	financing	financing	NOUN
gujaf-213	204	37	needs	need	NOUN
gujaf-213	204	38	.	.	PUNCT
gujaf-213	205	1	olaoye	olaoye	PROPN
gujaf-213	205	2	,	,	PUNCT
gujaf-213	205	3	akintola	akintola	PROPN
gujaf-213	205	4	,	,	PUNCT
gujaf-213	205	5	and	and	CCONJ
gujaf-213	205	6	ogundipe	ogundipe	NOUN
gujaf-213	205	7	(	(	PUNCT
gujaf-213	205	8	2019	2019	NUM
gujaf-213	205	9	)	)	PUNCT
gujaf-213	205	10	conducted	conduct	VERB
gujaf-213	205	11	a	a	DET
gujaf-213	205	12	study	study	NOUN
gujaf-213	205	13	to	to	PART
gujaf-213	205	14	determine	determine	VERB
gujaf-213	205	15	the	the	DET
gujaf-213	205	16	relationship	relationship	NOUN
gujaf-213	205	17	between	between	ADP
gujaf-213	205	18	working	work	VERB
gujaf-213	205	19	capital	capital	NOUN
gujaf-213	205	20	management	management	NOUN
gujaf-213	205	21	and	and	CCONJ
gujaf-213	205	22	profitability	profitability	NOUN
gujaf-213	205	23	of	of	ADP
gujaf-213	205	24	industrial	industrial	ADJ
gujaf-213	205	25	businesses	business	NOUN
gujaf-213	205	26	listed	list	VERB
gujaf-213	205	27	on	on	ADP
gujaf-213	205	28	the	the	DET
gujaf-213	205	29	nigerian	nigerian	ADJ
gujaf-213	205	30	stock	stock	NOUN
gujaf-213	205	31	exchange	exchange	NOUN
gujaf-213	205	32	from	from	ADP
gujaf-213	205	33	2006	2006	NUM
gujaf-213	205	34	to	to	ADP
gujaf-213	205	35	2015	2015	NUM
gujaf-213	205	36	.	.	PUNCT
gujaf-213	206	1	their	their	PRON
gujaf-213	206	2	research	research	NOUN
gujaf-213	206	3	examined	examine	VERB
gujaf-213	206	4	variables	variable	NOUN
gujaf-213	206	5	such	such	ADJ
gujaf-213	206	6	as	as	ADP
gujaf-213	206	7	working	working	NOUN
gujaf-213	206	8	capital	capital	NOUN
gujaf-213	206	9	,	,	PUNCT
gujaf-213	206	10	average	average	ADJ
gujaf-213	206	11	collection	collection	NOUN
gujaf-213	206	12	time	time	NOUN
gujaf-213	206	13	,	,	PUNCT
gujaf-213	206	14	inventory	inventory	NOUN
gujaf-213	206	15	conversion	conversion	NOUN
gujaf-213	206	16	time	time	NOUN
gujaf-213	206	17	,	,	PUNCT
gujaf-213	206	18	and	and	CCONJ
gujaf-213	206	19	net	net	ADJ
gujaf-213	206	20	operating	operating	NOUN
gujaf-213	206	21	profit	profit	NOUN
gujaf-213	206	22	to	to	PART
gujaf-213	206	23	assess	assess	VERB
gujaf-213	206	24	revenue	revenue	NOUN
gujaf-213	206	25	.	.	PUNCT
gujaf-213	207	1	the	the	DET
gujaf-213	207	2	findings	finding	NOUN
gujaf-213	207	3	revealed	reveal	VERB
gujaf-213	207	4	a	a	DET
gujaf-213	207	5	strong	strong	ADJ
gujaf-213	207	6	positive	positive	ADJ
gujaf-213	207	7	correlation	correlation	NOUN
gujaf-213	207	8	between	between	ADP
gujaf-213	207	9	working	work	VERB
gujaf-213	207	10	capital	capital	NOUN
gujaf-213	207	11	management	management	NOUN
gujaf-213	207	12	and	and	CCONJ
gujaf-213	207	13	profitability	profitability	NOUN
gujaf-213	207	14	.	.	PUNCT
gujaf-213	208	1	similarly	similarly	ADV
gujaf-213	208	2	,	,	PUNCT
gujaf-213	208	3	elias	elias	PROPN
gujaf-213	208	4	and	and	CCONJ
gujaf-213	208	5	nwankwo	nwankwo	PROPN
gujaf-213	208	6	(	(	PUNCT
gujaf-213	208	7	2018	2018	NUM
gujaf-213	208	8	)	)	PUNCT
gujaf-213	208	9	evaluated	evaluate	VERB
gujaf-213	208	10	the	the	DET
gujaf-213	208	11	impact	impact	NOUN
gujaf-213	208	12	of	of	ADP
gujaf-213	208	13	the	the	DET
gujaf-213	208	14	average	average	ADJ
gujaf-213	208	15	payments	payment	NOUN
gujaf-213	208	16	period	period	NOUN
gujaf-213	208	17	on	on	ADP
gujaf-213	208	18	the	the	DET
gujaf-213	208	19	revenue	revenue	NOUN
gujaf-213	208	20	of	of	ADP
gujaf-213	208	21	listed	list	VERB
gujaf-213	208	22	insurance	insurance	NOUN
gujaf-213	208	23	firms	firm	NOUN
gujaf-213	208	24	in	in	ADP
gujaf-213	208	25	nigeria	nigeria	PROPN
gujaf-213	208	26	.	.	PUNCT
gujaf-213	209	1	the	the	DET
gujaf-213	209	2	study	study	NOUN
gujaf-213	209	3	utilized	utilize	VERB
gujaf-213	209	4	return	return	NOUN
gujaf-213	209	5	on	on	ADP
gujaf-213	209	6	assets	asset	NOUN
gujaf-213	209	7	(	(	PUNCT
gujaf-213	209	8	roa	roa	NOUN
gujaf-213	209	9	)	)	PUNCT
gujaf-213	209	10	as	as	ADP
gujaf-213	209	11	the	the	DET
gujaf-213	209	12	dependent	dependent	ADJ
gujaf-213	209	13	variable	variable	ADJ
gujaf-213	209	14	and	and	CCONJ
gujaf-213	209	15	average	average	ADJ
gujaf-213	209	16	payments	payment	NOUN
gujaf-213	209	17	period	period	NOUN
gujaf-213	209	18	as	as	ADP
gujaf-213	209	19	the	the	DET
gujaf-213	209	20	explanatory	explanatory	ADJ
gujaf-213	209	21	variable	variable	NOUN
gujaf-213	209	22	.	.	PUNCT
gujaf-213	210	1	the	the	DET
gujaf-213	210	2	findings	finding	NOUN
gujaf-213	210	3	indicated	indicate	VERB
gujaf-213	210	4	that	that	SCONJ
gujaf-213	210	5	the	the	DET
gujaf-213	210	6	average	average	ADJ
gujaf-213	210	7	payments	payment	NOUN
gujaf-213	210	8	period	period	NOUN
gujaf-213	210	9	had	have	VERB
gujaf-213	210	10	a	a	DET
gujaf-213	210	11	significant	significant	ADJ
gujaf-213	210	12	negative	negative	ADJ
gujaf-213	210	13	effect	effect	NOUN
gujaf-213	210	14	on	on	ADP
gujaf-213	210	15	profitability	profitability	NOUN
gujaf-213	210	16	.	.	PUNCT
gujaf-213	211	1	in	in	ADP
gujaf-213	211	2	their	their	PRON
gujaf-213	211	3	2017	2017	NUM
gujaf-213	211	4	study	study	NOUN
gujaf-213	211	5	,	,	PUNCT
gujaf-213	211	6	oladejo	oladejo	PROPN
gujaf-213	211	7	,	,	PUNCT
gujaf-213	211	8	akande	akande	PROPN
gujaf-213	211	9	,	,	PUNCT
gujaf-213	211	10	and	and	CCONJ
gujaf-213	211	11	yinus	yinus	NOUN
gujaf-213	211	12	investigate	investigate	VERB
gujaf-213	211	13	how	how	SCONJ
gujaf-213	211	14	management	management	NOUN
gujaf-213	211	15	of	of	ADP
gujaf-213	211	16	cash	cash	NOUN
gujaf-213	211	17	affects	affect	VERB
gujaf-213	211	18	the	the	DET
gujaf-213	211	19	productivity	productivity	NOUN
gujaf-213	211	20	of	of	ADP
gujaf-213	211	21	smes	sme	NOUN
gujaf-213	211	22	producing	produce	VERB
gujaf-213	211	23	food	food	NOUN
gujaf-213	211	24	and	and	CCONJ
gujaf-213	211	25	beverages	beverage	NOUN
gujaf-213	211	26	in	in	ADP
gujaf-213	211	27	the	the	DET
gujaf-213	211	28	state	state	NOUN
gujaf-213	211	29	of	of	ADP
gujaf-213	211	30	oyo	oyo	NOUN
gujaf-213	211	31	.	.	PUNCT
gujaf-213	212	1	the	the	DET
gujaf-213	212	2	research	research	NOUN
gujaf-213	212	3	found	find	VERB
gujaf-213	212	4	that	that	SCONJ
gujaf-213	212	5	businesses	business	NOUN
gujaf-213	212	6	keep	keep	VERB
gujaf-213	212	7	cash	cash	NOUN
gujaf-213	212	8	on	on	ADP
gujaf-213	212	9	hand	hand	NOUN
gujaf-213	212	10	for	for	ADP
gujaf-213	212	11	a	a	DET
gujaf-213	212	12	variety	variety	NOUN
gujaf-213	212	13	of	of	ADP
gujaf-213	212	14	reasons	reason	NOUN
gujaf-213	212	15	,	,	PUNCT
gujaf-213	212	16	including	include	VERB
gujaf-213	212	17	transactional	transactional	ADJ
gujaf-213	212	18	safety	safety	NOUN
gujaf-213	212	19	and	and	CCONJ
gujaf-213	212	20	speculation	speculation	NOUN
gujaf-213	212	21	,	,	PUNCT
gujaf-213	212	22	paying	pay	VERB
gujaf-213	212	23	daily	daily	ADJ
gujaf-213	212	24	invoices	invoice	NOUN
gujaf-213	212	25	as	as	SCONJ
gujaf-213	212	26	they	they	PRON
gujaf-213	212	27	become	become	VERB
gujaf-213	212	28	due	due	ADJ
gujaf-213	212	29	,	,	PUNCT
gujaf-213	212	30	and	and	CCONJ
gujaf-213	212	31	keeping	keep	VERB
gujaf-213	212	32	money	money	NOUN
gujaf-213	212	33	on	on	ADP
gujaf-213	212	34	hand	hand	NOUN
gujaf-213	212	35	for	for	ADP
gujaf-213	212	36	unexpected	unexpected	ADJ
gujaf-213	212	37	expenses	expense	NOUN
gujaf-213	212	38	.	.	PUNCT
gujaf-213	213	1	resource	resource	NOUN
gujaf-213	213	2	-	-	PUNCT
gujaf-213	213	3	based	base	VERB
gujaf-213	213	4	theory	theory	NOUN
gujaf-213	213	5	:	:	PUNCT
gujaf-213	213	6	resource	resource	NOUN
gujaf-213	213	7	-	-	PUNCT
gujaf-213	213	8	based	base	VERB
gujaf-213	213	9	theory	theory	NOUN
gujaf-213	213	10	(	(	PUNCT
gujaf-213	213	11	rbt	rbt	PROPN
gujaf-213	213	12	)	)	PUNCT
gujaf-213	213	13	is	be	AUX
gujaf-213	213	14	a	a	DET
gujaf-213	213	15	strategic	strategic	ADJ
gujaf-213	213	16	management	management	NOUN
gujaf-213	213	17	framework	framework	NOUN
gujaf-213	213	18	that	that	PRON
gujaf-213	213	19	focuses	focus	VERB
gujaf-213	213	20	on	on	ADP
gujaf-213	213	21	the	the	DET
gujaf-213	213	22	role	role	NOUN
gujaf-213	213	23	of	of	ADP
gujaf-213	213	24	internal	internal	ADJ
gujaf-213	213	25	resources	resource	NOUN
gujaf-213	213	26	and	and	CCONJ
gujaf-213	213	27	capabilities	capability	NOUN
gujaf-213	213	28	in	in	ADP
gujaf-213	213	29	creating	create	VERB
gujaf-213	213	30	and	and	CCONJ
gujaf-213	213	31	sustaining	sustain	VERB
gujaf-213	213	32	competitive	competitive	ADJ
gujaf-213	213	33	advantage	advantage	NOUN
gujaf-213	213	34	for	for	ADP
gujaf-213	213	35	a	a	DET
gujaf-213	213	36	firm	firm	NOUN
gujaf-213	213	37	.	.	PUNCT
gujaf-213	214	1	it	it	PRON
gujaf-213	214	2	suggests	suggest	VERB
gujaf-213	214	3	that	that	SCONJ
gujaf-213	214	4	a	a	DET
gujaf-213	214	5	firm	firm	NOUN
gujaf-213	214	6	's	's	PART
gujaf-213	214	7	unique	unique	ADJ
gujaf-213	214	8	bundle	bundle	NOUN
gujaf-213	214	9	of	of	ADP
gujaf-213	214	10	resources	resource	NOUN
gujaf-213	214	11	and	and	CCONJ
gujaf-213	214	12	capabilities	capability	NOUN
gujaf-213	214	13	determines	determine	VERB
gujaf-213	214	14	its	its	PRON
gujaf-213	214	15	ability	ability	NOUN
gujaf-213	214	16	to	to	PART
gujaf-213	214	17	achieve	achieve	VERB
gujaf-213	214	18	superior	superior	ADJ
gujaf-213	214	19	performance	performance	NOUN
gujaf-213	214	20	in	in	ADP
gujaf-213	214	21	the	the	DET
gujaf-213	214	22	marketplace	marketplace	NOUN
gujaf-213	214	23	.	.	PUNCT
gujaf-213	215	1	according	accord	VERB
gujaf-213	215	2	to	to	ADP
gujaf-213	215	3	rbt	rbt	PROPN
gujaf-213	215	4	,	,	PUNCT
gujaf-213	215	5	resources	resource	NOUN
gujaf-213	215	6	can	can	AUX
gujaf-213	215	7	be	be	AUX
gujaf-213	215	8	tangible	tangible	ADJ
gujaf-213	215	9	or	or	CCONJ
gujaf-213	215	10	intangible	intangible	ADJ
gujaf-213	215	11	assets	asset	NOUN
gujaf-213	215	12	that	that	PRON
gujaf-213	215	13	a	a	DET
gujaf-213	215	14	firm	firm	NOUN
gujaf-213	215	15	owns	own	VERB
gujaf-213	215	16	,	,	PUNCT
gujaf-213	215	17	controls	control	NOUN
gujaf-213	215	18	,	,	PUNCT
gujaf-213	215	19	or	or	CCONJ
gujaf-213	215	20	has	have	VERB
gujaf-213	215	21	access	access	NOUN
gujaf-213	215	22	to	to	ADP
gujaf-213	215	23	.	.	PUNCT
gujaf-213	216	1	tangible	tangible	ADJ
gujaf-213	216	2	resources	resource	NOUN
gujaf-213	216	3	include	include	VERB
gujaf-213	216	4	physical	physical	ADJ
gujaf-213	216	5	assets	asset	NOUN
gujaf-213	216	6	like	like	ADP
gujaf-213	216	7	buildings	building	NOUN
gujaf-213	216	8	,	,	PUNCT
gujaf-213	216	9	machinery	machinery	NOUN
gujaf-213	216	10	,	,	PUNCT
gujaf-213	216	11	and	and	CCONJ
gujaf-213	216	12	inventory	inventory	NOUN
gujaf-213	216	13	,	,	PUNCT
gujaf-213	216	14	while	while	SCONJ
gujaf-213	216	15	intangible	intangible	ADJ
gujaf-213	216	16	resources	resource	NOUN
gujaf-213	216	17	include	include	VERB
gujaf-213	216	18	intellectual	intellectual	ADJ
gujaf-213	216	19	property	property	NOUN
gujaf-213	216	20	,	,	PUNCT
gujaf-213	216	21	brands	brand	NOUN
gujaf-213	216	22	,	,	PUNCT
gujaf-213	216	23	reputation	reputation	NOUN
gujaf-213	216	24	,	,	PUNCT
gujaf-213	216	25	and	and	CCONJ
gujaf-213	216	26	knowledge	knowledge	NOUN
gujaf-213	216	27	.	.	PUNCT
gujaf-213	217	1	capabilities	capability	NOUN
gujaf-213	217	2	,	,	PUNCT
gujaf-213	217	3	on	on	ADP
gujaf-213	217	4	the	the	DET
gujaf-213	217	5	other	other	ADJ
gujaf-213	217	6	hand	hand	NOUN
gujaf-213	217	7	,	,	PUNCT
gujaf-213	217	8	refer	refer	VERB
gujaf-213	217	9	to	to	ADP
gujaf-213	217	10	a	a	DET
gujaf-213	217	11	firm	firm	NOUN
gujaf-213	217	12	's	's	PART
gujaf-213	217	13	ability	ability	NOUN
gujaf-213	217	14	to	to	PART
gujaf-213	217	15	deploy	deploy	VERB
gujaf-213	217	16	and	and	CCONJ
gujaf-213	217	17	utilize	utilize	VERB
gujaf-213	217	18	its	its	PRON
gujaf-213	217	19	resources	resource	NOUN
gujaf-213	217	20	effectively	effectively	ADV
gujaf-213	217	21	to	to	PART
gujaf-213	217	22	perform	perform	VERB
gujaf-213	217	23	certain	certain	ADJ
gujaf-213	217	24	activities	activity	NOUN
gujaf-213	217	25	and	and	CCONJ
gujaf-213	217	26	achieve	achieve	VERB
gujaf-213	217	27	desired	desire	VERB
gujaf-213	217	28	outcomes	outcome	NOUN
gujaf-213	217	29	.	.	PUNCT
gujaf-213	218	1	the	the	DET
gujaf-213	218	2	key	key	ADJ
gujaf-213	218	3	assumptions	assumption	NOUN
gujaf-213	218	4	of	of	ADP
gujaf-213	218	5	resource	resource	NOUN
gujaf-213	218	6	-	-	PUNCT
gujaf-213	218	7	based	base	VERB
gujaf-213	218	8	theory	theory	NOUN
gujaf-213	218	9	are	be	AUX
gujaf-213	218	10	as	as	SCONJ
gujaf-213	218	11	follows	follow	VERB
gujaf-213	218	12	:	:	PUNCT
gujaf-213	218	13	resource	resource	NOUN
gujaf-213	218	14	heterogeneity	heterogeneity	NOUN
gujaf-213	218	15	:	:	PUNCT
gujaf-213	218	16	firms	firm	NOUN
gujaf-213	218	17	possess	possess	VERB
gujaf-213	218	18	unique	unique	ADJ
gujaf-213	218	19	combinations	combination	NOUN
gujaf-213	218	20	of	of	ADP
gujaf-213	218	21	gusau	gusau	ADJ
gujaf-213	218	22	journal	journal	NOUN
gujaf-213	218	23	of	of	ADP
gujaf-213	218	24	accounting	accounting	NOUN
gujaf-213	218	25	and	and	CCONJ
gujaf-213	218	26	finance	finance	NOUN
gujaf-213	218	27	,	,	PUNCT
gujaf-213	218	28	vol	vol	NOUN
gujaf-213	218	29	.	.	PROPN
gujaf-213	218	30	4	4	NUM
gujaf-213	218	31	,	,	PUNCT
gujaf-213	218	32	issue	issue	NOUN
gujaf-213	218	33	1	1	NUM
gujaf-213	218	34	,	,	PUNCT
gujaf-213	218	35	april	april	PROPN
gujaf-213	218	36	,	,	PUNCT
gujaf-213	218	37	2023	2023	NUM
gujaf-213	218	38	160	160	NUM
gujaf-213	218	39	resources	resource	NOUN
gujaf-213	218	40	and	and	CCONJ
gujaf-213	218	41	capabilities	capability	NOUN
gujaf-213	218	42	,	,	PUNCT
gujaf-213	218	43	leading	lead	VERB
gujaf-213	218	44	to	to	ADP
gujaf-213	218	45	heterogeneity	heterogeneity	NOUN
gujaf-213	218	46	in	in	ADP
gujaf-213	218	47	their	their	PRON
gujaf-213	218	48	strategic	strategic	ADJ
gujaf-213	218	49	positions	position	NOUN
gujaf-213	218	50	and	and	CCONJ
gujaf-213	218	51	performance	performance	NOUN
gujaf-213	218	52	outcomes	outcome	NOUN
gujaf-213	218	53	.	.	PUNCT
gujaf-213	219	1	resource	resource	NOUN
gujaf-213	219	2	immobility	immobility	NOUN
gujaf-213	219	3	:	:	PUNCT
gujaf-213	219	4	resources	resource	NOUN
gujaf-213	219	5	are	be	AUX
gujaf-213	219	6	not	not	PART
gujaf-213	219	7	perfectly	perfectly	ADV
gujaf-213	219	8	mobile	mobile	ADJ
gujaf-213	219	9	across	across	ADP
gujaf-213	219	10	firms	firm	NOUN
gujaf-213	219	11	,	,	PUNCT
gujaf-213	219	12	making	make	VERB
gujaf-213	219	13	it	it	PRON
gujaf-213	219	14	difficult	difficult	ADJ
gujaf-213	219	15	for	for	SCONJ
gujaf-213	219	16	competitors	competitor	NOUN
gujaf-213	219	17	to	to	PART
gujaf-213	219	18	replicate	replicate	VERB
gujaf-213	219	19	or	or	CCONJ
gujaf-213	219	20	imitate	imitate	VERB
gujaf-213	219	21	valuable	valuable	ADJ
gujaf-213	219	22	and	and	CCONJ
gujaf-213	219	23	rare	rare	ADJ
gujaf-213	219	24	resources	resource	NOUN
gujaf-213	219	25	.	.	PUNCT
gujaf-213	220	1	resource	resource	NOUN
gujaf-213	220	2	durability	durability	NOUN
gujaf-213	220	3	:	:	PUNCT
gujaf-213	220	4	resources	resource	NOUN
gujaf-213	220	5	and	and	CCONJ
gujaf-213	220	6	capabilities	capability	NOUN
gujaf-213	220	7	can	can	AUX
gujaf-213	220	8	provide	provide	VERB
gujaf-213	220	9	a	a	DET
gujaf-213	220	10	sustained	sustain	VERB
gujaf-213	220	11	competitive	competitive	ADJ
gujaf-213	220	12	advantage	advantage	NOUN
gujaf-213	220	13	if	if	SCONJ
gujaf-213	220	14	they	they	PRON
gujaf-213	220	15	are	be	AUX
gujaf-213	220	16	difficult	difficult	ADJ
gujaf-213	220	17	to	to	PART
gujaf-213	220	18	imitate	imitate	VERB
gujaf-213	220	19	and	and	CCONJ
gujaf-213	220	20	can	can	AUX
gujaf-213	220	21	be	be	AUX
gujaf-213	220	22	maintained	maintain	VERB
gujaf-213	220	23	over	over	ADP
gujaf-213	220	24	time	time	NOUN
gujaf-213	220	25	.	.	PUNCT
gujaf-213	221	1	resource	resource	NOUN
gujaf-213	221	2	complementarity	complementarity	NOUN
gujaf-213	221	3	:	:	PUNCT
gujaf-213	221	4	the	the	DET
gujaf-213	221	5	value	value	NOUN
gujaf-213	221	6	and	and	CCONJ
gujaf-213	221	7	effectiveness	effectiveness	NOUN
gujaf-213	221	8	of	of	ADP
gujaf-213	221	9	resources	resource	NOUN
gujaf-213	221	10	are	be	AUX
gujaf-213	221	11	enhanced	enhance	VERB
gujaf-213	221	12	when	when	SCONJ
gujaf-213	221	13	they	they	PRON
gujaf-213	221	14	are	be	AUX
gujaf-213	221	15	combined	combine	VERB
gujaf-213	221	16	and	and	CCONJ
gujaf-213	221	17	integrated	integrate	VERB
gujaf-213	221	18	with	with	ADP
gujaf-213	221	19	each	each	DET
gujaf-213	221	20	other	other	ADJ
gujaf-213	221	21	to	to	PART
gujaf-213	221	22	create	create	VERB
gujaf-213	221	23	synergies	synergy	NOUN
gujaf-213	221	24	.	.	PUNCT
gujaf-213	222	1	causal	causal	ADJ
gujaf-213	222	2	ambiguity	ambiguity	NOUN
gujaf-213	222	3	:	:	PUNCT
gujaf-213	222	4	the	the	DET
gujaf-213	222	5	link	link	NOUN
gujaf-213	222	6	between	between	ADP
gujaf-213	222	7	a	a	DET
gujaf-213	222	8	firm	firm	NOUN
gujaf-213	222	9	's	's	PART
gujaf-213	222	10	resources	resource	NOUN
gujaf-213	222	11	,	,	PUNCT
gujaf-213	222	12	capabilities	capability	NOUN
gujaf-213	222	13	,	,	PUNCT
gujaf-213	222	14	and	and	CCONJ
gujaf-213	222	15	performance	performance	NOUN
gujaf-213	222	16	may	may	AUX
gujaf-213	222	17	not	not	PART
gujaf-213	222	18	be	be	AUX
gujaf-213	222	19	easily	easily	ADV
gujaf-213	222	20	observed	observe	VERB
gujaf-213	222	21	or	or	CCONJ
gujaf-213	222	22	understood	understand	VERB
gujaf-213	222	23	by	by	ADP
gujaf-213	222	24	competitors	competitor	NOUN
gujaf-213	222	25	,	,	PUNCT
gujaf-213	222	26	this	this	PRON
gujaf-213	222	27	tend	tend	VERB
gujaf-213	222	28	to	to	PART
gujaf-213	222	29	create	create	VERB
gujaf-213	222	30	a	a	DET
gujaf-213	222	31	situation	situation	NOUN
gujaf-213	222	32	of	of	ADP
gujaf-213	222	33	causal	causal	ADJ
gujaf-213	222	34	ambiguity	ambiguity	NOUN
gujaf-213	222	35	(	(	PUNCT
gujaf-213	222	36	porter	porter	NOUN
gujaf-213	222	37	,	,	PUNCT
gujaf-213	222	38	1985	1985	NUM
gujaf-213	222	39	)	)	PUNCT
gujaf-213	222	40	.	.	PUNCT
gujaf-213	223	1	the	the	DET
gujaf-213	223	2	central	central	ADJ
gujaf-213	223	3	idea	idea	NOUN
gujaf-213	223	4	of	of	ADP
gujaf-213	223	5	rbt	rbt	NOUN
gujaf-213	223	6	is	be	AUX
gujaf-213	223	7	that	that	SCONJ
gujaf-213	223	8	firms	firm	NOUN
gujaf-213	223	9	should	should	AUX
gujaf-213	223	10	identify	identify	VERB
gujaf-213	223	11	and	and	CCONJ
gujaf-213	223	12	develop	develop	VERB
gujaf-213	223	13	unique	unique	ADJ
gujaf-213	223	14	resources	resource	NOUN
gujaf-213	223	15	and	and	CCONJ
gujaf-213	223	16	capabilities	capability	NOUN
gujaf-213	223	17	that	that	PRON
gujaf-213	223	18	are	be	AUX
gujaf-213	223	19	valuable	valuable	ADJ
gujaf-213	223	20	,	,	PUNCT
gujaf-213	223	21	rare	rare	ADJ
gujaf-213	223	22	,	,	PUNCT
gujaf-213	223	23	difficult	difficult	ADJ
gujaf-213	223	24	to	to	PART
gujaf-213	223	25	imitate	imitate	VERB
gujaf-213	223	26	,	,	PUNCT
gujaf-213	223	27	and	and	CCONJ
gujaf-213	223	28	non	non	ADJ
gujaf-213	223	29	-	-	ADJ
gujaf-213	223	30	substitutable	substitutable	ADJ
gujaf-213	223	31	.	.	PUNCT
gujaf-213	224	1	by	by	ADP
gujaf-213	224	2	leveraging	leverage	VERB
gujaf-213	224	3	these	these	DET
gujaf-213	224	4	strategic	strategic	ADJ
gujaf-213	224	5	assets	asset	NOUN
gujaf-213	224	6	,	,	PUNCT
gujaf-213	224	7	firms	firm	NOUN
gujaf-213	224	8	can	can	AUX
gujaf-213	224	9	create	create	VERB
gujaf-213	224	10	competitive	competitive	ADJ
gujaf-213	224	11	advantages	advantage	NOUN
gujaf-213	224	12	that	that	PRON
gujaf-213	224	13	lead	lead	VERB
gujaf-213	224	14	to	to	ADP
gujaf-213	224	15	superior	superior	ADJ
gujaf-213	224	16	financial	financial	ADJ
gujaf-213	224	17	performance	performance	NOUN
gujaf-213	224	18	and	and	CCONJ
gujaf-213	224	19	sustained	sustained	ADJ
gujaf-213	224	20	success	success	NOUN
gujaf-213	224	21	in	in	ADP
gujaf-213	224	22	the	the	DET
gujaf-213	224	23	long	long	ADJ
gujaf-213	224	24	term	term	NOUN
gujaf-213	224	25	(	(	PUNCT
gujaf-213	224	26	cornner	cornner	NOUN
gujaf-213	224	27	,	,	PUNCT
gujaf-213	224	28	1991	1991	NUM
gujaf-213	224	29	)	)	PUNCT
gujaf-213	224	30	.	.	PUNCT
gujaf-213	225	1	rbt	rbt	PROPN
gujaf-213	225	2	has	have	AUX
gujaf-213	225	3	been	be	AUX
gujaf-213	225	4	widely	widely	ADV
gujaf-213	225	5	applied	apply	VERB
gujaf-213	225	6	in	in	ADP
gujaf-213	225	7	various	various	ADJ
gujaf-213	225	8	areas	area	NOUN
gujaf-213	225	9	of	of	ADP
gujaf-213	225	10	strategic	strategic	ADJ
gujaf-213	225	11	management	management	NOUN
gujaf-213	225	12	,	,	PUNCT
gujaf-213	225	13	including	include	VERB
gujaf-213	225	14	understanding	understand	VERB
gujaf-213	225	15	the	the	DET
gujaf-213	225	16	sources	source	NOUN
gujaf-213	225	17	of	of	ADP
gujaf-213	225	18	competitive	competitive	ADJ
gujaf-213	225	19	advantage	advantage	NOUN
gujaf-213	225	20	,	,	PUNCT
gujaf-213	225	21	analyzing	analyze	VERB
gujaf-213	225	22	firm	firm	ADJ
gujaf-213	225	23	performance	performance	NOUN
gujaf-213	225	24	,	,	PUNCT
gujaf-213	225	25	assessing	assess	VERB
gujaf-213	225	26	mergers	merger	NOUN
gujaf-213	225	27	and	and	CCONJ
gujaf-213	225	28	acquisitions	acquisition	NOUN
gujaf-213	225	29	,	,	PUNCT
gujaf-213	225	30	and	and	CCONJ
gujaf-213	225	31	formulating	formulate	VERB
gujaf-213	225	32	strategies	strategy	NOUN
gujaf-213	225	33	for	for	ADP
gujaf-213	225	34	innovation	innovation	NOUN
gujaf-213	225	35	and	and	CCONJ
gujaf-213	225	36	growth	growth	NOUN
gujaf-213	225	37	.	.	PUNCT
gujaf-213	226	1	it	it	PRON
gujaf-213	226	2	provides	provide	VERB
gujaf-213	226	3	a	a	DET
gujaf-213	226	4	valuable	valuable	ADJ
gujaf-213	226	5	lens	lens	NOUN
gujaf-213	226	6	for	for	ADP
gujaf-213	226	7	analyzing	analyze	VERB
gujaf-213	226	8	the	the	DET
gujaf-213	226	9	internal	internal	ADJ
gujaf-213	226	10	dynamics	dynamic	NOUN
gujaf-213	226	11	of	of	ADP
gujaf-213	226	12	firms	firm	NOUN
gujaf-213	226	13	and	and	CCONJ
gujaf-213	226	14	highlights	highlight	NOUN
gujaf-213	226	15	the	the	DET
gujaf-213	226	16	importance	importance	NOUN
gujaf-213	226	17	of	of	ADP
gujaf-213	226	18	building	build	VERB
gujaf-213	226	19	and	and	CCONJ
gujaf-213	226	20	leveraging	leverage	VERB
gujaf-213	226	21	strategic	strategic	ADJ
gujaf-213	226	22	resources	resource	NOUN
gujaf-213	226	23	to	to	PART
gujaf-213	226	24	achieve	achieve	VERB
gujaf-213	226	25	a	a	DET
gujaf-213	226	26	sustainable	sustainable	ADJ
gujaf-213	226	27	competitive	competitive	ADJ
gujaf-213	226	28	position	position	NOUN
gujaf-213	226	29	in	in	ADP
gujaf-213	226	30	the	the	DET
gujaf-213	226	31	marketplace	marketplace	NOUN
gujaf-213	226	32	(	(	PUNCT
gujaf-213	226	33	barney	barney	NOUN
gujaf-213	226	34	,	,	PUNCT
gujaf-213	226	35	1991	1991	NUM
gujaf-213	226	36	)	)	PUNCT
gujaf-213	226	37	.	.	PUNCT
gujaf-213	227	1	this	this	PRON
gujaf-213	227	2	makes	make	VERB
gujaf-213	227	3	resource	resource	NOUN
gujaf-213	227	4	-	-	PUNCT
gujaf-213	227	5	based	base	VERB
gujaf-213	227	6	theory	theory	NOUN
gujaf-213	227	7	applicable	applicable	ADJ
gujaf-213	227	8	to	to	ADP
gujaf-213	227	9	the	the	DET
gujaf-213	227	10	research	research	NOUN
gujaf-213	227	11	.	.	PUNCT
gujaf-213	228	1	as	as	ADP
gujaf-213	228	2	a	a	DET
gujaf-213	228	3	result	result	NOUN
gujaf-213	228	4	of	of	ADP
gujaf-213	228	5	the	the	DET
gujaf-213	228	6	resource	resource	NOUN
gujaf-213	228	7	-	-	PUNCT
gujaf-213	228	8	based	base	VERB
gujaf-213	228	9	theory	theory	NOUN
gujaf-213	228	10	's	's	PART
gujaf-213	228	11	emphasis	emphasis	NOUN
gujaf-213	228	12	on	on	ADP
gujaf-213	228	13	resource	resource	NOUN
gujaf-213	228	14	utilisation	utilisation	NOUN
gujaf-213	228	15	that	that	PRON
gujaf-213	228	16	increases	increase	VERB
gujaf-213	228	17	revenue	revenue	NOUN
gujaf-213	228	18	and	and	CCONJ
gujaf-213	228	19	enhances	enhance	VERB
gujaf-213	228	20	organisational	organisational	ADJ
gujaf-213	228	21	effectiveness	effectiveness	NOUN
gujaf-213	228	22	.	.	PUNCT
gujaf-213	229	1	3	3	X
gujaf-213	229	2	.	.	X
gujaf-213	229	3	methodology	methodology	NOUN
gujaf-213	229	4	the	the	DET
gujaf-213	229	5	study	study	NOUN
gujaf-213	229	6	employed	employ	VERB
gujaf-213	229	7	an	an	DET
gujaf-213	229	8	ex	ex	NOUN
gujaf-213	229	9	-	-	ADJ
gujaf-213	229	10	post	post	ADJ
gujaf-213	229	11	facto	facto	X
gujaf-213	229	12	research	research	NOUN
gujaf-213	229	13	design	design	NOUN
gujaf-213	229	14	to	to	PART
gujaf-213	229	15	investigate	investigate	VERB
gujaf-213	229	16	potential	potential	ADJ
gujaf-213	229	17	cause	cause	NOUN
gujaf-213	229	18	and	and	CCONJ
gujaf-213	229	19	effect	effect	VERB
gujaf-213	229	20	relationships	relationship	NOUN
gujaf-213	229	21	by	by	ADP
gujaf-213	229	22	first	first	ADV
gujaf-213	229	23	examining	examine	VERB
gujaf-213	229	24	current	current	ADJ
gujaf-213	229	25	consequences	consequence	NOUN
gujaf-213	229	26	and	and	CCONJ
gujaf-213	229	27	then	then	ADV
gujaf-213	229	28	retrospectively	retrospectively	ADV
gujaf-213	229	29	analyzing	analyze	VERB
gujaf-213	229	30	causative	causative	ADJ
gujaf-213	229	31	factors	factor	NOUN
gujaf-213	229	32	.	.	PUNCT
gujaf-213	230	1	a	a	DET
gujaf-213	230	2	random	random	ADJ
gujaf-213	230	3	selection	selection	NOUN
gujaf-213	230	4	of	of	ADP
gujaf-213	230	5	twelve	twelve	NUM
gujaf-213	230	6	(	(	PUNCT
gujaf-213	230	7	12	12	NUM
gujaf-213	230	8	)	)	PUNCT
gujaf-213	230	9	companies	company	NOUN
gujaf-213	230	10	listed	list	VERB
gujaf-213	230	11	on	on	ADP
gujaf-213	230	12	the	the	DET
gujaf-213	230	13	nigerian	nigerian	ADJ
gujaf-213	230	14	stock	stock	NOUN
gujaf-213	230	15	exchange	exchange	NOUN
gujaf-213	230	16	between	between	ADP
gujaf-213	230	17	2011	2011	NUM
gujaf-213	230	18	and	and	CCONJ
gujaf-213	230	19	2021	2021	NUM
gujaf-213	230	20	was	be	AUX
gujaf-213	230	21	chosen	choose	VERB
gujaf-213	230	22	for	for	ADP
gujaf-213	230	23	the	the	DET
gujaf-213	230	24	study	study	NOUN
gujaf-213	230	25	.	.	PUNCT
gujaf-213	231	1	the	the	DET
gujaf-213	231	2	sample	sample	NOUN
gujaf-213	231	3	size	size	NOUN
gujaf-213	231	4	was	be	AUX
gujaf-213	231	5	determined	determine	VERB
gujaf-213	231	6	using	use	VERB
gujaf-213	231	7	purposive	purposive	ADJ
gujaf-213	231	8	selection	selection	NOUN
gujaf-213	231	9	methods	method	NOUN
gujaf-213	231	10	.	.	PUNCT
gujaf-213	232	1	to	to	PART
gujaf-213	232	2	account	account	VERB
gujaf-213	232	3	for	for	ADP
gujaf-213	232	4	the	the	DET
gujaf-213	232	5	delayed	delay	VERB
gujaf-213	232	6	dependent	dependent	ADJ
gujaf-213	232	7	variable	variable	NOUN
gujaf-213	232	8	and	and	CCONJ
gujaf-213	232	9	improve	improve	VERB
gujaf-213	232	10	the	the	DET
gujaf-213	232	11	accuracy	accuracy	NOUN
gujaf-213	232	12	of	of	ADP
gujaf-213	232	13	estimates	estimate	NOUN
gujaf-213	232	14	,	,	PUNCT
gujaf-213	232	15	the	the	DET
gujaf-213	232	16	research	research	NOUN
gujaf-213	232	17	utilized	utilize	VERB
gujaf-213	232	18	the	the	DET
gujaf-213	232	19	generalized	generalized	ADJ
gujaf-213	232	20	method	method	NOUN
gujaf-213	232	21	of	of	ADP
gujaf-213	232	22	moments	moment	NOUN
gujaf-213	232	23	(	(	PUNCT
gujaf-213	232	24	gmm	gmm	NOUN
gujaf-213	232	25	)	)	PUNCT
gujaf-213	232	26	estimator	estimator	NOUN
gujaf-213	232	27	as	as	ADP
gujaf-213	232	28	a	a	DET
gujaf-213	232	29	panel	panel	NOUN
gujaf-213	232	30	data	datum	NOUN
gujaf-213	232	31	predictor	predictor	NOUN
gujaf-213	232	32	.	.	PUNCT
gujaf-213	233	1	this	this	DET
gujaf-213	233	2	choice	choice	NOUN
gujaf-213	233	3	was	be	AUX
gujaf-213	233	4	made	make	VERB
gujaf-213	233	5	because	because	SCONJ
gujaf-213	233	6	conventional	conventional	ADJ
gujaf-213	233	7	econometric	econometric	ADJ
gujaf-213	233	8	methods	method	NOUN
gujaf-213	233	9	like	like	ADP
gujaf-213	233	10	ordinary	ordinary	ADJ
gujaf-213	233	11	least	least	ADJ
gujaf-213	233	12	squares	square	NOUN
gujaf-213	233	13	(	(	PUNCT
gujaf-213	233	14	ols	ol	NOUN
gujaf-213	233	15	)	)	PUNCT
gujaf-213	233	16	may	may	AUX
gujaf-213	233	17	not	not	PART
gujaf-213	233	18	provide	provide	VERB
gujaf-213	233	19	unbiased	unbiased	ADJ
gujaf-213	233	20	estimates	estimate	NOUN
gujaf-213	233	21	in	in	ADP
gujaf-213	233	22	the	the	DET
gujaf-213	233	23	presence	presence	NOUN
gujaf-213	233	24	of	of	ADP
gujaf-213	233	25	delayed	delay	VERB
gujaf-213	233	26	dependent	dependent	ADJ
gujaf-213	233	27	variables	variable	NOUN
gujaf-213	233	28	.	.	PUNCT
gujaf-213	234	1	the	the	DET
gujaf-213	234	2	research	research	NOUN
gujaf-213	234	3	employed	employ	VERB
gujaf-213	234	4	version	version	NOUN
gujaf-213	234	5	14.5	14.5	NUM
gujaf-213	234	6	of	of	ADP
gujaf-213	234	7	stata	stata	NOUN
gujaf-213	234	8	software	software	NOUN
gujaf-213	234	9	for	for	ADP
gujaf-213	234	10	data	datum	NOUN
gujaf-213	234	11	analysis	analysis	NOUN
gujaf-213	234	12	.	.	PUNCT
gujaf-213	235	1	the	the	DET
gujaf-213	235	2	specification	specification	NOUN
gujaf-213	235	3	model	model	NOUN
gujaf-213	235	4	of	of	ADP
gujaf-213	235	5	the	the	DET
gujaf-213	235	6	study	study	NOUN
gujaf-213	235	7	followed	follow	VERB
gujaf-213	235	8	a	a	DET
gujaf-213	235	9	specific	specific	ADJ
gujaf-213	235	10	format	format	NOUN
gujaf-213	235	11	,	,	PUNCT
gujaf-213	235	12	as	as	SCONJ
gujaf-213	235	13	outlined	outline	VERB
gujaf-213	235	14	by	by	ADP
gujaf-213	235	15	masoud	masoud	PROPN
gujaf-213	235	16	(	(	PUNCT
gujaf-213	235	17	2014	2014	NUM
gujaf-213	235	18	)	)	PUNCT
gujaf-213	235	19	and	and	CCONJ
gujaf-213	235	20	wintoki	wintoki	PROPN
gujaf-213	235	21	,	,	PUNCT
gujaf-213	235	22	linck	linck	PROPN
gujaf-213	235	23	,	,	PUNCT
gujaf-213	235	24	and	and	CCONJ
gujaf-213	235	25	netter	netter	NOUN
gujaf-213	235	26	(	(	PUNCT
gujaf-213	235	27	2012	2012	NUM
gujaf-213	235	28	)	)	PUNCT
gujaf-213	235	29	.	.	PUNCT
gujaf-213	236	1	gusau	gusau	PROPN
gujaf-213	236	2	journal	journal	PROPN
gujaf-213	236	3	of	of	ADP
gujaf-213	236	4	accounting	accounting	NOUN
gujaf-213	236	5	and	and	CCONJ
gujaf-213	236	6	finance	finance	NOUN
gujaf-213	236	7	,	,	PUNCT
gujaf-213	236	8	vol	vol	NOUN
gujaf-213	236	9	.	.	PROPN
gujaf-213	236	10	4	4	NUM
gujaf-213	236	11	,	,	PUNCT
gujaf-213	236	12	issue	issue	NOUN
gujaf-213	236	13	1	1	NUM
gujaf-213	236	14	,	,	PUNCT
gujaf-213	236	15	april	april	PROPN
gujaf-213	236	16	,	,	PUNCT
gujaf-213	236	17	2023	2023	NUM
gujaf-213	236	18	161	161	NUM
gujaf-213	236	19	roeit	roeit	NOUN
gujaf-213	236	20	=	=	NOUN
gujaf-213	236	21	α	α	PROPN
gujaf-213	237	1	+	+	NUM
gujaf-213	237	2	β1intit	β1intit	NOUN
gujaf-213	237	3	+	+	CCONJ
gujaf-213	237	4	β2recit	β2recit	ADJ
gujaf-213	237	5	+	+	CCONJ
gujaf-213	237	6	µi	µi	PROPN
gujaf-213	237	7	where	where	SCONJ
gujaf-213	237	8	:	:	PUNCT
gujaf-213	237	9	roe	roe	PROPN
gujaf-213	237	10	=	=	SYM
gujaf-213	237	11	return	return	NOUN
gujaf-213	237	12	on	on	ADP
gujaf-213	237	13	equity	equity	NOUN
gujaf-213	237	14	;	;	PUNCT
gujaf-213	237	15	int	int	NOUN
gujaf-213	237	16	=	=	SYM
gujaf-213	237	17	inventory	inventory	NOUN
gujaf-213	237	18	turnover	turnover	NOUN
gujaf-213	237	19	;	;	PUNCT
gujaf-213	237	20	rec	rec	X
gujaf-213	237	21	=	=	PUNCT
gujaf-213	237	22	receivable	receivable	ADJ
gujaf-213	237	23	collection	collection	NOUN
gujaf-213	237	24	.	.	PUNCT
gujaf-213	238	1	measurement	measurement	NOUN
gujaf-213	238	2	of	of	ADP
gujaf-213	238	3	variables	variable	NOUN
gujaf-213	238	4	return	return	VERB
gujaf-213	238	5	on	on	ADP
gujaf-213	238	6	equity	equity	NOUN
gujaf-213	238	7	:	:	PUNCT
gujaf-213	238	8	net	net	ADJ
gujaf-213	238	9	income	income	NOUN
gujaf-213	238	10	divided	divide	VERB
gujaf-213	238	11	by	by	ADP
gujaf-213	238	12	shareholder	shareholder	NOUN
gujaf-213	238	13	equity	equity	NOUN
gujaf-213	238	14	is	be	AUX
gujaf-213	238	15	used	use	VERB
gujaf-213	238	16	to	to	PART
gujaf-213	238	17	determine	determine	VERB
gujaf-213	238	18	return	return	NOUN
gujaf-213	238	19	on	on	ADP
gujaf-213	238	20	equity	equity	NOUN
gujaf-213	238	21	.	.	PUNCT
gujaf-213	239	1	(	(	PUNCT
gujaf-213	239	2	banos	banos	PROPN
gujaf-213	239	3	-	-	PUNCT
gujaf-213	239	4	caballero	caballero	PROPN
gujaf-213	239	5	et	et	PROPN
gujaf-213	239	6	al	al	PROPN
gujaf-213	239	7	.	.	PROPN
gujaf-213	239	8	2010	2010	NUM
gujaf-213	239	9	;	;	PUNCT
gujaf-213	239	10	yazdanfa	yazdanfa	PROPN
gujaf-213	239	11	&	&	CCONJ
gujaf-213	239	12	ohman	ohman	NOUN
gujaf-213	239	13	2014	2014	NUM
gujaf-213	239	14	)	)	PUNCT
gujaf-213	239	15	.	.	PUNCT
gujaf-213	240	1	receivable	receivable	ADJ
gujaf-213	240	2	collection	collection	NOUN
gujaf-213	240	3	:	:	PUNCT
gujaf-213	240	4	it	it	PRON
gujaf-213	240	5	is	be	AUX
gujaf-213	240	6	the	the	DET
gujaf-213	240	7	accounts	account	NOUN
gujaf-213	240	8	receivable	receivable	ADJ
gujaf-213	240	9	divided	divide	VERB
gujaf-213	240	10	by	by	ADP
gujaf-213	240	11	sales	sale	NOUN
gujaf-213	240	12	divided	divide	VERB
gujaf-213	240	13	by	by	ADP
gujaf-213	240	14	365	365	NUM
gujaf-213	240	15	(	(	PUNCT
gujaf-213	240	16	afrifa	afrifa	PROPN
gujaf-213	240	17	&	&	CCONJ
gujaf-213	240	18	padachi	padachi	ADJ
gujaf-213	240	19	,	,	PUNCT
gujaf-213	240	20	2016	2016	NUM
gujaf-213	240	21	;	;	PUNCT
gujaf-213	240	22	enqvist	enqvist	NOUN
gujaf-213	240	23	et	et	PROPN
gujaf-213	240	24	al	al	PROPN
gujaf-213	240	25	.	.	PROPN
gujaf-213	240	26	2014	2014	NUM
gujaf-213	240	27	;	;	PUNCT
gujaf-213	240	28	gill	gill	NOUN
gujaf-213	240	29	&	&	CCONJ
gujaf-213	240	30	biger	big	ADJ
gujaf-213	240	31	,	,	PUNCT
gujaf-213	240	32	2013	2013	NUM
gujaf-213	240	33	)	)	PUNCT
gujaf-213	240	34	.	.	PUNCT
gujaf-213	241	1	inventory	inventory	NOUN
gujaf-213	241	2	turnover	turnover	NOUN
gujaf-213	241	3	:	:	PUNCT
gujaf-213	241	4	the	the	DET
gujaf-213	241	5	value	value	NOUN
gujaf-213	241	6	of	of	ADP
gujaf-213	241	7	the	the	DET
gujaf-213	241	8	inventory	inventory	NOUN
gujaf-213	241	9	divided	divide	VERB
gujaf-213	241	10	by	by	ADP
gujaf-213	241	11	the	the	DET
gujaf-213	241	12	cost	cost	NOUN
gujaf-213	241	13	of	of	ADP
gujaf-213	241	14	goods	good	NOUN
gujaf-213	241	15	sold	sell	VERB
gujaf-213	241	16	(	(	PUNCT
gujaf-213	241	17	afrifa	afrifa	PROPN
gujaf-213	241	18	&	&	CCONJ
gujaf-213	241	19	padachi	padachi	ADJ
gujaf-213	241	20	,	,	PUNCT
gujaf-213	241	21	2016	2016	NUM
gujaf-213	241	22	;	;	PUNCT
gujaf-213	241	23	enqvist	enqvist	NOUN
gujaf-213	241	24	et	et	PROPN
gujaf-213	241	25	al	al	PROPN
gujaf-213	241	26	.	.	PROPN
gujaf-213	241	27	2014	2014	NUM
gujaf-213	241	28	;	;	PUNCT
gujaf-213	241	29	gill	gill	NOUN
gujaf-213	241	30	&	&	CCONJ
gujaf-213	241	31	biger	big	ADJ
gujaf-213	241	32	2013	2013	NUM
gujaf-213	241	33	)	)	PUNCT
gujaf-213	241	34	.	.	PUNCT
gujaf-213	242	1	4	4	X
gujaf-213	242	2	.	.	X
gujaf-213	242	3	data	datum	NOUN
gujaf-213	242	4	analysis	analysis	NOUN
gujaf-213	242	5	and	and	CCONJ
gujaf-213	242	6	discussion	discussion	NOUN
gujaf-213	242	7	of	of	ADP
gujaf-213	242	8	results	result	NOUN
gujaf-213	242	9	correlation	correlation	NOUN
gujaf-213	242	10	analysis	analysis	NOUN
gujaf-213	242	11	:	:	PUNCT
gujaf-213	242	12	when	when	SCONJ
gujaf-213	242	13	using	use	VERB
gujaf-213	242	14	the	the	DET
gujaf-213	242	15	gmm	gmm	PROPN
gujaf-213	242	16	estimation	estimation	NOUN
gujaf-213	242	17	approach	approach	NOUN
gujaf-213	242	18	,	,	PUNCT
gujaf-213	242	19	it	it	PRON
gujaf-213	242	20	is	be	AUX
gujaf-213	242	21	implicitly	implicitly	ADV
gujaf-213	242	22	assumed	assume	VERB
gujaf-213	242	23	that	that	SCONJ
gujaf-213	242	24	correlation	correlation	NOUN
gujaf-213	242	25	analysis	analysis	NOUN
gujaf-213	242	26	,	,	PUNCT
gujaf-213	242	27	a	a	DET
gujaf-213	242	28	statistical	statistical	ADJ
gujaf-213	242	29	technique	technique	NOUN
gujaf-213	242	30	,	,	PUNCT
gujaf-213	242	31	is	be	AUX
gujaf-213	242	32	used	use	VERB
gujaf-213	242	33	to	to	PART
gujaf-213	242	34	determine	determine	VERB
gujaf-213	242	35	whether	whether	SCONJ
gujaf-213	242	36	and	and	CCONJ
gujaf-213	242	37	how	how	SCONJ
gujaf-213	242	38	strongly	strongly	ADV
gujaf-213	242	39	a	a	DET
gujaf-213	242	40	connection	connection	NOUN
gujaf-213	242	41	exists	exist	VERB
gujaf-213	242	42	among	among	ADP
gujaf-213	242	43	the	the	DET
gujaf-213	242	44	variables	variable	NOUN
gujaf-213	242	45	.	.	PUNCT
gujaf-213	243	1	pairwise	pairwise	NOUN
gujaf-213	243	2	correlation	correlation	NOUN
gujaf-213	243	3	is	be	AUX
gujaf-213	243	4	used	use	VERB
gujaf-213	243	5	in	in	ADP
gujaf-213	243	6	table	table	NOUN
gujaf-213	243	7	1	1	NUM
gujaf-213	243	8	to	to	PART
gujaf-213	243	9	show	show	VERB
gujaf-213	243	10	the	the	DET
gujaf-213	243	11	connection	connection	NOUN
gujaf-213	243	12	between	between	ADP
gujaf-213	243	13	the	the	DET
gujaf-213	243	14	factors	factor	NOUN
gujaf-213	243	15	.	.	PUNCT
gujaf-213	244	1	table	table	NOUN
gujaf-213	244	2	1	1	NUM
gujaf-213	244	3	:	:	PUNCT
gujaf-213	244	4	correlation	correlation	NOUN
gujaf-213	244	5	analysis	analysis	NOUN
gujaf-213	244	6	results	result	VERB
gujaf-213	244	7	variable	variable	ADJ
gujaf-213	244	8	roe	roe	PROPN
gujaf-213	244	9	int	int	PROPN
gujaf-213	244	10	rec	rec	PROPN
gujaf-213	244	11	roe	roe	PROPN
gujaf-213	244	12	1	1	NUM
gujaf-213	244	13	int	int	NOUN
gujaf-213	244	14	-0.0535	-0.0535	NOUN
gujaf-213	244	15	1	1	NUM
gujaf-213	244	16	(	(	PUNCT
gujaf-213	244	17	0.000	0.000	NUM
gujaf-213	244	18	)	)	PUNCT
gujaf-213	244	19	rec	rec	NOUN
gujaf-213	244	20	-0.1334	-0.1334	NOUN
gujaf-213	244	21	0.3514	0.3514	NUM
gujaf-213	244	22	1	1	NUM
gujaf-213	244	23	(	(	PUNCT
gujaf-213	244	24	0.006	0.006	NUM
gujaf-213	244	25	)	)	PUNCT
gujaf-213	244	26	(	(	PUNCT
gujaf-213	244	27	0.000	0.000	X
gujaf-213	244	28	)	)	PUNCT
gujaf-213	244	29	source	source	NOUN
gujaf-213	244	30	:	:	PUNCT
gujaf-213	244	31	author	author	NOUN
gujaf-213	244	32	’s	’s	PART
gujaf-213	244	33	computations	computation	NOUN
gujaf-213	244	34	,	,	PUNCT
gujaf-213	244	35	2022	2022	NUM
gujaf-213	244	36	.	.	PUNCT
gujaf-213	245	1	note	note	NOUN
gujaf-213	245	2	:	:	PUNCT
gujaf-213	245	3	roe	roe	NOUN
gujaf-213	245	4	return	return	NOUN
gujaf-213	245	5	on	on	ADP
gujaf-213	245	6	equity	equity	NOUN
gujaf-213	245	7	;	;	PUNCT
gujaf-213	245	8	int	int	NOUN
gujaf-213	245	9	is	be	AUX
gujaf-213	245	10	inventory	inventory	NOUN
gujaf-213	245	11	turnover	turnover	NOUN
gujaf-213	245	12	;	;	PUNCT
gujaf-213	245	13	rec	rec	X
gujaf-213	245	14	is	be	AUX
gujaf-213	245	15	receivable	receivable	ADJ
gujaf-213	245	16	collection	collection	NOUN
gujaf-213	245	17	.	.	PUNCT
gujaf-213	246	1	the	the	DET
gujaf-213	246	2	analysis	analysis	NOUN
gujaf-213	246	3	reveals	reveal	VERB
gujaf-213	246	4	that	that	SCONJ
gujaf-213	246	5	return	return	VERB
gujaf-213	246	6	on	on	ADP
gujaf-213	246	7	equity	equity	NOUN
gujaf-213	246	8	(	(	PUNCT
gujaf-213	246	9	roe	roe	PROPN
gujaf-213	246	10	)	)	PUNCT
gujaf-213	246	11	demonstrates	demonstrate	VERB
gujaf-213	246	12	statistically	statistically	ADV
gujaf-213	246	13	significant	significant	ADJ
gujaf-213	246	14	positive	positive	ADJ
gujaf-213	246	15	correlation	correlation	NOUN
gujaf-213	246	16	coefficients	coefficient	NOUN
gujaf-213	246	17	with	with	ADP
gujaf-213	246	18	inventory	inventory	NOUN
gujaf-213	246	19	turnover	turnover	NOUN
gujaf-213	246	20	(	(	PUNCT
gujaf-213	246	21	0.535	0.535	NUM
gujaf-213	246	22	with	with	ADP
gujaf-213	246	23	a	a	DET
gujaf-213	246	24	p	p	NOUN
gujaf-213	246	25	-	-	PUNCT
gujaf-213	246	26	value	value	NOUN
gujaf-213	246	27	of	of	ADP
gujaf-213	246	28	0.000	0.000	NUM
gujaf-213	246	29	)	)	PUNCT
gujaf-213	246	30	and	and	CCONJ
gujaf-213	246	31	receivable	receivable	ADJ
gujaf-213	246	32	collection	collection	NOUN
gujaf-213	246	33	(	(	PUNCT
gujaf-213	246	34	0.1334	0.1334	NUM
gujaf-213	246	35	with	with	ADP
gujaf-213	246	36	a	a	DET
gujaf-213	246	37	p	p	NOUN
gujaf-213	246	38	-	-	PUNCT
gujaf-213	246	39	value	value	NOUN
gujaf-213	246	40	of	of	ADP
gujaf-213	246	41	0.006	0.006	NUM
gujaf-213	246	42	)	)	PUNCT
gujaf-213	246	43	.	.	PUNCT
gujaf-213	247	1	this	this	PRON
gujaf-213	247	2	suggests	suggest	VERB
gujaf-213	247	3	that	that	SCONJ
gujaf-213	247	4	the	the	DET
gujaf-213	247	5	return	return	NOUN
gujaf-213	247	6	on	on	ADP
gujaf-213	247	7	equity	equity	NOUN
gujaf-213	247	8	of	of	ADP
gujaf-213	247	9	listed	list	VERB
gujaf-213	247	10	manufacturing	manufacturing	NOUN
gujaf-213	247	11	firms	firm	NOUN
gujaf-213	247	12	has	have	VERB
gujaf-213	247	13	a	a	DET
gujaf-213	247	14	significant	significant	ADJ
gujaf-213	247	15	positive	positive	ADJ
gujaf-213	247	16	relationship	relationship	NOUN
gujaf-213	247	17	with	with	ADP
gujaf-213	247	18	inventory	inventory	NOUN
gujaf-213	247	19	turnover	turnover	NOUN
gujaf-213	247	20	but	but	CCONJ
gujaf-213	247	21	a	a	DET
gujaf-213	247	22	significant	significant	ADJ
gujaf-213	247	23	negative	negative	ADJ
gujaf-213	247	24	correlation	correlation	NOUN
gujaf-213	247	25	with	with	ADP
gujaf-213	247	26	receivable	receivable	ADJ
gujaf-213	247	27	collection	collection	NOUN
gujaf-213	247	28	.	.	PUNCT
gujaf-213	248	1	higher	high	ADJ
gujaf-213	248	2	levels	level	NOUN
gujaf-213	248	3	of	of	ADP
gujaf-213	248	4	return	return	NOUN
gujaf-213	248	5	on	on	ADP
gujaf-213	248	6	equity	equity	NOUN
gujaf-213	248	7	are	be	AUX
gujaf-213	248	8	associated	associate	VERB
gujaf-213	248	9	with	with	ADP
gujaf-213	248	10	gusau	gusau	ADJ
gujaf-213	248	11	journal	journal	NOUN
gujaf-213	248	12	of	of	ADP
gujaf-213	248	13	accounting	accounting	NOUN
gujaf-213	248	14	and	and	CCONJ
gujaf-213	248	15	finance	finance	NOUN
gujaf-213	248	16	,	,	PUNCT
gujaf-213	248	17	vol	vol	NOUN
gujaf-213	248	18	.	.	PROPN
gujaf-213	248	19	4	4	NUM
gujaf-213	248	20	,	,	PUNCT
gujaf-213	248	21	issue	issue	NOUN
gujaf-213	248	22	1	1	NUM
gujaf-213	248	23	,	,	PUNCT
gujaf-213	248	24	april	april	PROPN
gujaf-213	248	25	,	,	PUNCT
gujaf-213	248	26	2023	2023	NUM
gujaf-213	248	27	162	162	NUM
gujaf-213	248	28	greater	great	ADJ
gujaf-213	248	29	levels	level	NOUN
gujaf-213	248	30	of	of	ADP
gujaf-213	248	31	receivable	receivable	ADJ
gujaf-213	248	32	recovery	recovery	NOUN
gujaf-213	248	33	for	for	ADP
gujaf-213	248	34	listed	list	VERB
gujaf-213	248	35	manufacturing	manufacturing	NOUN
gujaf-213	248	36	companies	company	NOUN
gujaf-213	248	37	,	,	PUNCT
gujaf-213	248	38	indicating	indicate	VERB
gujaf-213	248	39	that	that	SCONJ
gujaf-213	248	40	these	these	DET
gujaf-213	248	41	two	two	NUM
gujaf-213	248	42	metrics	metric	NOUN
gujaf-213	248	43	move	move	VERB
gujaf-213	248	44	in	in	ADP
gujaf-213	248	45	the	the	DET
gujaf-213	248	46	same	same	ADJ
gujaf-213	248	47	direction	direction	NOUN
gujaf-213	248	48	.	.	PUNCT
gujaf-213	249	1	the	the	DET
gujaf-213	249	2	inferential	inferential	ADJ
gujaf-213	249	3	analysis	analysis	NOUN
gujaf-213	249	4	aimed	aim	VERB
gujaf-213	249	5	to	to	PART
gujaf-213	249	6	address	address	VERB
gujaf-213	249	7	the	the	DET
gujaf-213	249	8	research	research	NOUN
gujaf-213	249	9	objectives	objective	NOUN
gujaf-213	249	10	,	,	PUNCT
gujaf-213	249	11	research	research	NOUN
gujaf-213	249	12	questions	question	NOUN
gujaf-213	249	13	,	,	PUNCT
gujaf-213	249	14	and	and	CCONJ
gujaf-213	249	15	validate	validate	VERB
gujaf-213	249	16	hypotheses	hypothesis	NOUN
gujaf-213	249	17	.	.	PUNCT
gujaf-213	250	1	the	the	DET
gujaf-213	250	2	primary	primary	ADJ
gujaf-213	250	3	focus	focus	NOUN
gujaf-213	250	4	was	be	AUX
gujaf-213	250	5	on	on	ADP
gujaf-213	250	6	conducting	conduct	VERB
gujaf-213	250	7	regression	regression	NOUN
gujaf-213	250	8	analysis	analysis	NOUN
gujaf-213	250	9	and	and	CCONJ
gujaf-213	250	10	presenting	present	VERB
gujaf-213	250	11	the	the	DET
gujaf-213	250	12	results	result	NOUN
gujaf-213	250	13	.	.	PUNCT
gujaf-213	251	1	additionally	additionally	ADV
gujaf-213	251	2	,	,	PUNCT
gujaf-213	251	3	some	some	DET
gujaf-213	251	4	pre	pre	ADJ
gujaf-213	251	5	-	-	ADJ
gujaf-213	251	6	estimation	estimation	ADJ
gujaf-213	251	7	tests	test	NOUN
gujaf-213	251	8	such	such	ADJ
gujaf-213	251	9	as	as	ADP
gujaf-213	251	10	unit	unit	NOUN
gujaf-213	251	11	root	root	NOUN
gujaf-213	251	12	tests	test	NOUN
gujaf-213	251	13	,	,	PUNCT
gujaf-213	251	14	llano	llano	PROPN
gujaf-213	251	15	-	-	PUNCT
gujaf-213	251	16	bond	bond	NOUN
gujaf-213	251	17	test	test	NOUN
gujaf-213	251	18	of	of	ADP
gujaf-213	251	19	autocorrelation	autocorrelation	NOUN
gujaf-213	251	20	,	,	PUNCT
gujaf-213	251	21	sargan	sargan	VERB
gujaf-213	251	22	test	test	NOUN
gujaf-213	251	23	,	,	PUNCT
gujaf-213	251	24	and	and	CCONJ
gujaf-213	251	25	variance	variance	NOUN
gujaf-213	251	26	inflation	inflation	NOUN
gujaf-213	251	27	factor	factor	NOUN
gujaf-213	251	28	(	(	PUNCT
gujaf-213	251	29	vif	vif	NOUN
gujaf-213	251	30	)	)	PUNCT
gujaf-213	251	31	test	test	NOUN
gujaf-213	251	32	were	be	AUX
gujaf-213	251	33	conducted	conduct	VERB
gujaf-213	251	34	prior	prior	ADV
gujaf-213	251	35	to	to	ADP
gujaf-213	251	36	the	the	DET
gujaf-213	251	37	main	main	ADJ
gujaf-213	251	38	results	result	NOUN
gujaf-213	251	39	.	.	PUNCT
gujaf-213	252	1	these	these	DET
gujaf-213	252	2	tests	test	NOUN
gujaf-213	252	3	aimed	aim	VERB
gujaf-213	252	4	to	to	PART
gujaf-213	252	5	examine	examine	VERB
gujaf-213	252	6	the	the	DET
gujaf-213	252	7	time	time	NOUN
gujaf-213	252	8	series	series	NOUN
gujaf-213	252	9	properties	property	NOUN
gujaf-213	252	10	of	of	ADP
gujaf-213	252	11	the	the	DET
gujaf-213	252	12	panel	panel	NOUN
gujaf-213	252	13	data	datum	NOUN
gujaf-213	252	14	variables	variable	NOUN
gujaf-213	252	15	used	use	VERB
gujaf-213	252	16	in	in	ADP
gujaf-213	252	17	the	the	DET
gujaf-213	252	18	study	study	NOUN
gujaf-213	252	19	and	and	CCONJ
gujaf-213	252	20	determine	determine	VERB
gujaf-213	252	21	the	the	DET
gujaf-213	252	22	appropriate	appropriate	ADJ
gujaf-213	252	23	estimation	estimation	NOUN
gujaf-213	252	24	method	method	NOUN
gujaf-213	252	25	.	.	PUNCT
gujaf-213	253	1	the	the	DET
gujaf-213	253	2	panel	panel	NOUN
gujaf-213	253	3	unit	unit	NOUN
gujaf-213	253	4	root	root	PROPN
gujaf-213	253	5	test	test	NOUN
gujaf-213	253	6	was	be	AUX
gujaf-213	253	7	performed	perform	VERB
gujaf-213	253	8	to	to	PART
gujaf-213	253	9	assess	assess	VERB
gujaf-213	253	10	the	the	DET
gujaf-213	253	11	stationarity	stationarity	NOUN
gujaf-213	253	12	of	of	ADP
gujaf-213	253	13	the	the	DET
gujaf-213	253	14	variables	variable	NOUN
gujaf-213	253	15	under	under	ADP
gujaf-213	253	16	consideration	consideration	NOUN
gujaf-213	253	17	.	.	PUNCT
gujaf-213	254	1	both	both	PRON
gujaf-213	254	2	fisher	fisher	NOUN
gujaf-213	254	3	-	-	PUNCT
gujaf-213	254	4	type	type	NOUN
gujaf-213	254	5	augmented	augment	VERB
gujaf-213	254	6	dickey	dickey	NOUN
gujaf-213	254	7	-	-	PUNCT
gujaf-213	254	8	fuller	full	ADJ
gujaf-213	254	9	(	(	PUNCT
gujaf-213	254	10	fisher	fisher	PROPN
gujaf-213	254	11	-	-	PUNCT
gujaf-213	254	12	adf	adf	PROPN
gujaf-213	254	13	)	)	PUNCT
gujaf-213	254	14	and	and	CCONJ
gujaf-213	254	15	fisher	fisher	NOUN
gujaf-213	254	16	-	-	PUNCT
gujaf-213	254	17	type	type	NOUN
gujaf-213	254	18	phillips	phillip	NOUN
gujaf-213	254	19	-	-	PUNCT
gujaf-213	254	20	perron	perron	PROPN
gujaf-213	254	21	(	(	PUNCT
gujaf-213	254	22	fisher	fisher	PROPN
gujaf-213	254	23	-	-	PUNCT
gujaf-213	254	24	pp	pp	PROPN
gujaf-213	254	25	)	)	PUNCT
gujaf-213	254	26	unit	unit	NOUN
gujaf-213	254	27	root	root	NOUN
gujaf-213	254	28	tests	test	NOUN
gujaf-213	254	29	were	be	AUX
gujaf-213	254	30	conducted	conduct	VERB
gujaf-213	254	31	and	and	CCONJ
gujaf-213	254	32	the	the	DET
gujaf-213	254	33	outcomes	outcome	NOUN
gujaf-213	254	34	are	be	AUX
gujaf-213	254	35	presented	present	VERB
gujaf-213	254	36	in	in	ADP
gujaf-213	254	37	table	table	NOUN
gujaf-213	254	38	2	2	NUM
gujaf-213	254	39	.	.	PUNCT
gujaf-213	255	1	the	the	DET
gujaf-213	255	2	results	result	NOUN
gujaf-213	255	3	include	include	VERB
gujaf-213	255	4	the	the	DET
gujaf-213	255	5	t	t	PROPN
gujaf-213	255	6	-	-	PUNCT
gujaf-213	255	7	statistic	statistic	NOUN
gujaf-213	255	8	and	and	CCONJ
gujaf-213	255	9	p	p	NOUN
gujaf-213	255	10	-	-	PUNCT
gujaf-213	255	11	values	value	NOUN
gujaf-213	255	12	for	for	ADP
gujaf-213	255	13	each	each	DET
gujaf-213	255	14	test	test	NOUN
gujaf-213	255	15	.	.	PUNCT
gujaf-213	256	1	initially	initially	ADV
gujaf-213	256	2	,	,	PUNCT
gujaf-213	256	3	the	the	DET
gujaf-213	256	4	variables	variable	NOUN
gujaf-213	256	5	were	be	AUX
gujaf-213	256	6	tested	test	VERB
gujaf-213	256	7	at	at	ADP
gujaf-213	256	8	their	their	PRON
gujaf-213	256	9	level	level	NOUN
gujaf-213	256	10	series	series	NOUN
gujaf-213	256	11	to	to	PART
gujaf-213	256	12	check	check	VERB
gujaf-213	256	13	for	for	ADP
gujaf-213	256	14	stationarity	stationarity	NOUN
gujaf-213	256	15	.	.	PUNCT
gujaf-213	257	1	if	if	SCONJ
gujaf-213	257	2	the	the	DET
gujaf-213	257	3	variables	variable	NOUN
gujaf-213	257	4	were	be	AUX
gujaf-213	257	5	not	not	PART
gujaf-213	257	6	stationary	stationary	ADJ
gujaf-213	257	7	at	at	ADP
gujaf-213	257	8	their	their	PRON
gujaf-213	257	9	level	level	NOUN
gujaf-213	257	10	series	series	NOUN
gujaf-213	257	11	,	,	PUNCT
gujaf-213	257	12	the	the	DET
gujaf-213	257	13	test	test	NOUN
gujaf-213	257	14	was	be	AUX
gujaf-213	257	15	then	then	ADV
gujaf-213	257	16	conducted	conduct	VERB
gujaf-213	257	17	on	on	ADP
gujaf-213	257	18	their	their	PRON
gujaf-213	257	19	first	first	ADV
gujaf-213	257	20	-	-	PUNCT
gujaf-213	257	21	differenced	difference	VERB
gujaf-213	257	22	series	series	NOUN
gujaf-213	257	23	.	.	PUNCT
gujaf-213	258	1	this	this	PRON
gujaf-213	258	2	was	be	AUX
gujaf-213	258	3	done	do	VERB
gujaf-213	258	4	to	to	PART
gujaf-213	258	5	ensure	ensure	VERB
gujaf-213	258	6	robustness	robustness	NOUN
gujaf-213	258	7	in	in	ADP
gujaf-213	258	8	the	the	DET
gujaf-213	258	9	analysis	analysis	NOUN
gujaf-213	258	10	.	.	PUNCT
gujaf-213	259	1	table	table	NOUN
gujaf-213	259	2	2	2	NUM
gujaf-213	259	3	:	:	PUNCT
gujaf-213	259	4	unit	unit	NOUN
gujaf-213	259	5	root	root	PROPN
gujaf-213	259	6	test	test	NOUN
gujaf-213	259	7	results	result	VERB
gujaf-213	259	8	fisher	fisher	PROPN
gujaf-213	259	9	-	-	PUNCT
gujaf-213	259	10	adf	adf	NOUN
gujaf-213	259	11	fisher	fisher	PROPN
gujaf-213	259	12	-	-	PUNCT
gujaf-213	259	13	pp	pp	PROPN
gujaf-213	259	14	variable	variable	ADJ
gujaf-213	259	15	statistic	statistic	NOUN
gujaf-213	259	16	p	p	ADJ
gujaf-213	259	17	-	-	PUNCT
gujaf-213	259	18	value	value	NOUN
gujaf-213	259	19	statistic	statistic	NOUN
gujaf-213	259	20	p	p	NOUN
gujaf-213	259	21	-	-	PUNCT
gujaf-213	259	22	value	value	NOUN
gujaf-213	259	23	roe	roe	NOUN
gujaf-213	259	24	9.549	9.549	NUM
gujaf-213	259	25	0.000	0.000	NUM
gujaf-213	259	26	12.902	12.902	NUM
gujaf-213	259	27	0.000	0.000	NUM
gujaf-213	259	28	invt	invt	VERB
gujaf-213	259	29	4.995	4.995	NUM
gujaf-213	259	30	0.000	0.000	NUM
gujaf-213	259	31	23.86	23.86	NUM
gujaf-213	259	32	0.000	0.000	NUM
gujaf-213	259	33	rec	rec	NOUN
gujaf-213	259	34	4.10	4.10	NUM
gujaf-213	259	35	0.000	0.000	NUM
gujaf-213	259	36	9.541	9.541	NUM
gujaf-213	259	37	0.000	0.000	NUM
gujaf-213	259	38	source	source	NOUN
gujaf-213	259	39	:	:	PUNCT
gujaf-213	259	40	author	author	NOUN
gujaf-213	259	41	’s	’s	PART
gujaf-213	259	42	computations	computation	NOUN
gujaf-213	259	43	,	,	PUNCT
gujaf-213	259	44	2022	2022	NUM
gujaf-213	259	45	.	.	PUNCT
gujaf-213	260	1	note	note	NOUN
gujaf-213	260	2	:	:	PUNCT
gujaf-213	260	3	roe	roe	NOUN
gujaf-213	260	4	return	return	NOUN
gujaf-213	260	5	on	on	ADP
gujaf-213	260	6	equity	equity	NOUN
gujaf-213	260	7	;	;	PUNCT
gujaf-213	260	8	int	int	NOUN
gujaf-213	260	9	is	be	AUX
gujaf-213	260	10	inventory	inventory	NOUN
gujaf-213	260	11	turnover	turnover	NOUN
gujaf-213	260	12	;	;	PUNCT
gujaf-213	260	13	rec	rec	X
gujaf-213	260	14	is	be	AUX
gujaf-213	260	15	receivable	receivable	ADJ
gujaf-213	260	16	collection	collection	NOUN
gujaf-213	260	17	.	.	PUNCT
gujaf-213	261	1	the	the	DET
gujaf-213	261	2	fisher	fisher	NOUN
gujaf-213	261	3	-	-	PUNCT
gujaf-213	261	4	type	type	NOUN
gujaf-213	261	5	adf	adf	PROPN
gujaf-213	261	6	and	and	CCONJ
gujaf-213	261	7	fisher	fisher	NOUN
gujaf-213	261	8	-	-	PUNCT
gujaf-213	261	9	type	type	NOUN
gujaf-213	261	10	pp	pp	ADP
gujaf-213	261	11	tests	test	NOUN
gujaf-213	261	12	for	for	ADP
gujaf-213	261	13	the	the	DET
gujaf-213	261	14	return	return	NOUN
gujaf-213	261	15	on	on	ADP
gujaf-213	261	16	equity	equity	NOUN
gujaf-213	261	17	,	,	PUNCT
gujaf-213	261	18	inventory	inventory	NOUN
gujaf-213	261	19	turnover	turnover	NOUN
gujaf-213	261	20	,	,	PUNCT
gujaf-213	261	21	and	and	CCONJ
gujaf-213	261	22	receivable	receivable	ADJ
gujaf-213	261	23	collection	collection	NOUN
gujaf-213	261	24	of	of	ADP
gujaf-213	261	25	the	the	DET
gujaf-213	261	26	industrial	industrial	ADJ
gujaf-213	261	27	goods	good	NOUN
gujaf-213	261	28	companies	company	NOUN
gujaf-213	261	29	listed	list	VERB
gujaf-213	261	30	in	in	ADP
gujaf-213	261	31	the	the	DET
gujaf-213	261	32	study	study	NOUN
gujaf-213	261	33	show	show	VERB
gujaf-213	261	34	statistical	statistical	ADJ
gujaf-213	261	35	significance	significance	NOUN
gujaf-213	261	36	with	with	ADP
gujaf-213	261	37	p	p	NOUN
gujaf-213	261	38	-	-	PUNCT
gujaf-213	261	39	values	value	NOUN
gujaf-213	261	40	below	below	ADP
gujaf-213	261	41	the	the	DET
gujaf-213	261	42	0.1	0.1	NUM
gujaf-213	261	43	level	level	NOUN
gujaf-213	261	44	of	of	ADP
gujaf-213	261	45	significance	significance	NOUN
gujaf-213	261	46	,	,	PUNCT
gujaf-213	261	47	according	accord	VERB
gujaf-213	261	48	to	to	ADP
gujaf-213	261	49	the	the	DET
gujaf-213	261	50	statistical	statistical	ADJ
gujaf-213	261	51	analysis	analysis	NOUN
gujaf-213	261	52	in	in	ADP
gujaf-213	261	53	table	table	NOUN
gujaf-213	261	54	2	2	NUM
gujaf-213	261	55	.	.	PUNCT
gujaf-213	262	1	this	this	PRON
gujaf-213	262	2	shows	show	VERB
gujaf-213	262	3	that	that	SCONJ
gujaf-213	262	4	there	there	PRON
gujaf-213	262	5	is	be	VERB
gujaf-213	262	6	no	no	DET
gujaf-213	262	7	unit	unit	NOUN
gujaf-213	262	8	root	root	NOUN
gujaf-213	262	9	in	in	ADP
gujaf-213	262	10	these	these	DET
gujaf-213	262	11	variables	variable	NOUN
gujaf-213	262	12	,	,	PUNCT
gujaf-213	262	13	which	which	PRON
gujaf-213	262	14	means	mean	VERB
gujaf-213	262	15	they	they	PRON
gujaf-213	262	16	are	be	AUX
gujaf-213	262	17	stable	stable	ADJ
gujaf-213	262	18	.	.	PUNCT
gujaf-213	263	1	therefore	therefore	ADV
gujaf-213	263	2	,	,	PUNCT
gujaf-213	263	3	all	all	DET
gujaf-213	263	4	the	the	DET
gujaf-213	263	5	variables	variable	NOUN
gujaf-213	263	6	of	of	ADP
gujaf-213	263	7	this	this	DET
gujaf-213	263	8	study	study	NOUN
gujaf-213	263	9	can	can	AUX
gujaf-213	263	10	be	be	AUX
gujaf-213	263	11	adjudged	adjudge	VERB
gujaf-213	263	12	stationary	stationary	ADJ
gujaf-213	263	13	.	.	PUNCT
gujaf-213	264	1	this	this	DET
gujaf-213	264	2	outcome	outcome	NOUN
gujaf-213	264	3	consequently	consequently	ADV
gujaf-213	264	4	makes	make	VERB
gujaf-213	264	5	estimation	estimation	NOUN
gujaf-213	264	6	methods	method	NOUN
gujaf-213	264	7	such	such	ADJ
gujaf-213	264	8	as	as	ADP
gujaf-213	264	9	the	the	DET
gujaf-213	264	10	generalized	generalized	ADJ
gujaf-213	264	11	method	method	NOUN
gujaf-213	264	12	of	of	ADP
gujaf-213	264	13	moments	moment	NOUN
gujaf-213	264	14	(	(	PUNCT
gujaf-213	264	15	gmm	gmm	NOUN
gujaf-213	264	16	)	)	PUNCT
gujaf-213	264	17	regression	regression	NOUN
gujaf-213	264	18	can	can	AUX
gujaf-213	264	19	be	be	AUX
gujaf-213	264	20	safely	safely	ADV
gujaf-213	264	21	employed	employ	VERB
gujaf-213	264	22	without	without	ADP
gujaf-213	264	23	the	the	DET
gujaf-213	264	24	problem	problem	NOUN
gujaf-213	264	25	of	of	ADP
gujaf-213	264	26	having	have	VERB
gujaf-213	264	27	spurious	spurious	ADJ
gujaf-213	264	28	regression	regression	NOUN
gujaf-213	264	29	result	result	NOUN
gujaf-213	264	30	.	.	PUNCT
gujaf-213	265	1	gusau	gusau	PROPN
gujaf-213	265	2	journal	journal	PROPN
gujaf-213	265	3	of	of	ADP
gujaf-213	265	4	accounting	accounting	NOUN
gujaf-213	265	5	and	and	CCONJ
gujaf-213	265	6	finance	finance	NOUN
gujaf-213	265	7	,	,	PUNCT
gujaf-213	265	8	vol	vol	NOUN
gujaf-213	265	9	.	.	PROPN
gujaf-213	265	10	4	4	NUM
gujaf-213	265	11	,	,	PUNCT
gujaf-213	265	12	issue	issue	NOUN
gujaf-213	265	13	1	1	NUM
gujaf-213	265	14	,	,	PUNCT
gujaf-213	265	15	april	april	PROPN
gujaf-213	265	16	,	,	PUNCT
gujaf-213	265	17	2023	2023	NUM
gujaf-213	265	18	163	163	NUM
gujaf-213	265	19	table	table	NOUN
gujaf-213	265	20	3	3	NUM
gujaf-213	265	21	:	:	PUNCT
gujaf-213	265	22	two	two	NUM
gujaf-213	265	23	-	-	PUNCT
gujaf-213	265	24	step	step	NOUN
gujaf-213	265	25	system	system	NOUN
gujaf-213	265	26	gmm	gmm	PROPN
gujaf-213	265	27	regression	regression	NOUN
gujaf-213	265	28	result	result	NOUN
gujaf-213	265	29	for	for	ADP
gujaf-213	265	30	the	the	DET
gujaf-213	265	31	impact	impact	NOUN
gujaf-213	265	32	of	of	ADP
gujaf-213	265	33	working	work	VERB
gujaf-213	265	34	capital	capital	NOUN
gujaf-213	265	35	on	on	ADP
gujaf-213	265	36	return	return	NOUN
gujaf-213	265	37	on	on	ADP
gujaf-213	265	38	equity	equity	NOUN
gujaf-213	265	39	variable	variable	NOUN
gujaf-213	265	40	coefficie	coefficie	VERB
gujaf-213	265	41	nt	not	PART
gujaf-213	265	42	windmeijer	windmeijer	NOUN
gujaf-213	265	43	-	-	PUNCT
gujaf-213	265	44	corrected	correct	VERB
gujaf-213	265	45	standard	standard	ADJ
gujaf-213	265	46	errors	error	NOUN
gujaf-213	265	47	z	z	NOUN
gujaf-213	265	48	pvalue	pvalue	NOUN
gujaf-213	265	49	roe(lag	roe(lag	NOUN
gujaf-213	265	50	)	)	PUNCT
gujaf-213	265	51	0.000556	0.000556	NUM
gujaf-213	265	52	0.000457	0.000457	NUM
gujaf-213	265	53	1.22	1.22	NUM
gujaf-213	265	54	0.223	0.223	NUM
gujaf-213	265	55	int	int	NOUN
gujaf-213	265	56	-0.61497	-0.61497	NOUN
gujaf-213	265	57	0.057244	0.057244	NUM
gujaf-213	265	58	10.74	10.74	NUM
gujaf-213	265	59	0.000	0.000	NUM
gujaf-213	265	60	rec	rec	PROPN
gujaf-213	265	61	0.006769	0.006769	NUM
gujaf-213	265	62	0.031371	0.031371	NUM
gujaf-213	265	63	0.22	0.22	NUM
gujaf-213	265	64	0.009	0.009	NUM
gujaf-213	265	65	constant	constant	ADJ
gujaf-213	265	66	0.146047	0.146047	NUM
gujaf-213	265	67	0.036029	0.036029	NUM
gujaf-213	265	68	4.05	4.05	NUM
gujaf-213	265	69	0.000	0.000	NUM
gujaf-213	265	70	wald	wald	NOUN
gujaf-213	265	71	chisquared	chisquare	VERB
gujaf-213	265	72	53100.0	53100.0	NUM
gujaf-213	265	73	0.000	0.000	NUM
gujaf-213	265	74	ar	ar	NOUN
gujaf-213	265	75	test	test	NOUN
gujaf-213	265	76	(	(	PUNCT
gujaf-213	265	77	1	1	NUM
gujaf-213	265	78	)	)	PUNCT
gujaf-213	265	79	-1.473	-1.473	NOUN
gujaf-213	265	80	0.140	0.140	NUM
gujaf-213	265	81	ar	ar	NOUN
gujaf-213	265	82	test	test	NOUN
gujaf-213	265	83	(	(	PUNCT
gujaf-213	265	84	2	2	NUM
gujaf-213	265	85	)	)	PUNCT
gujaf-213	265	86	-1.046	-1.046	PUNCT
gujaf-213	265	87	0.295	0.295	NUM
gujaf-213	265	88	sargan	sargan	VERB
gujaf-213	265	89	test	test	NOUN
gujaf-213	265	90	24.68	24.68	NUM
gujaf-213	265	91	0.101	0.101	NUM
gujaf-213	265	92	mean	mean	NOUN
gujaf-213	265	93	vif	vif	PROPN
gujaf-213	265	94	1.15	1.15	NUM
gujaf-213	265	95	source	source	NOUN
gujaf-213	265	96	:	:	PUNCT
gujaf-213	265	97	author	author	PROPN
gujaf-213	265	98	’s	’s	PART
gujaf-213	265	99	computations	computation	NOUN
gujaf-213	265	100	,	,	PUNCT
gujaf-213	265	101	2022	2022	NUM
gujaf-213	265	102	.	.	PUNCT
gujaf-213	266	1	regarding	regard	VERB
gujaf-213	266	2	the	the	DET
gujaf-213	266	3	fitness	fitness	NOUN
gujaf-213	266	4	of	of	ADP
gujaf-213	266	5	the	the	DET
gujaf-213	266	6	regression	regression	NOUN
gujaf-213	266	7	model	model	NOUN
gujaf-213	266	8	shown	show	VERB
gujaf-213	266	9	in	in	ADP
gujaf-213	266	10	table	table	NOUN
gujaf-213	266	11	3	3	NUM
gujaf-213	266	12	,	,	PUNCT
gujaf-213	266	13	the	the	DET
gujaf-213	266	14	outcomes	outcome	NOUN
gujaf-213	266	15	show	show	VERB
gujaf-213	266	16	that	that	SCONJ
gujaf-213	266	17	the	the	DET
gujaf-213	266	18	regression	regression	NOUN
gujaf-213	266	19	model	model	NOUN
gujaf-213	266	20	is	be	AUX
gujaf-213	266	21	statistically	statistically	ADV
gujaf-213	266	22	significant	significant	ADJ
gujaf-213	266	23	judging	judging	NOUN
gujaf-213	266	24	from	from	ADP
gujaf-213	266	25	the	the	DET
gujaf-213	266	26	wald	wald	NOUN
gujaf-213	266	27	chisquared	chisquare	VERB
gujaf-213	266	28	statistic	statistic	ADJ
gujaf-213	266	29	value	value	NOUN
gujaf-213	266	30	of	of	ADP
gujaf-213	266	31	53100.0	53100.0	NUM
gujaf-213	266	32	for	for	ADP
gujaf-213	266	33	the	the	DET
gujaf-213	266	34	model	model	NOUN
gujaf-213	266	35	and	and	CCONJ
gujaf-213	266	36	the	the	DET
gujaf-213	266	37	p	p	NOUN
gujaf-213	266	38	-	-	PUNCT
gujaf-213	266	39	value	value	NOUN
gujaf-213	266	40	of	of	ADP
gujaf-213	266	41	0.000	0.000	NUM
gujaf-213	266	42	being	be	AUX
gujaf-213	266	43	lower	low	ADJ
gujaf-213	266	44	than	than	ADP
gujaf-213	266	45	0.05	0.05	NUM
gujaf-213	266	46	(	(	PUNCT
gujaf-213	266	47	5	5	NUM
gujaf-213	266	48	%	%	NOUN
gujaf-213	266	49	level	level	NOUN
gujaf-213	266	50	of	of	ADP
gujaf-213	266	51	significance	significance	NOUN
gujaf-213	266	52	)	)	PUNCT
gujaf-213	266	53	.	.	PUNCT
gujaf-213	267	1	this	this	PRON
gujaf-213	267	2	suggests	suggest	VERB
gujaf-213	267	3	that	that	SCONJ
gujaf-213	267	4	the	the	DET
gujaf-213	267	5	model	model	NOUN
gujaf-213	267	6	has	have	VERB
gujaf-213	267	7	a	a	DET
gujaf-213	267	8	strong	strong	ADJ
gujaf-213	267	9	fit	fit	NOUN
gujaf-213	267	10	and	and	CCONJ
gujaf-213	267	11	is	be	AUX
gujaf-213	267	12	statistically	statistically	ADV
gujaf-213	267	13	significant	significant	ADJ
gujaf-213	267	14	.	.	PUNCT
gujaf-213	268	1	table	table	NOUN
gujaf-213	268	2	3	3	NUM
gujaf-213	268	3	includes	include	VERB
gujaf-213	268	4	a	a	DET
gujaf-213	268	5	summary	summary	NOUN
gujaf-213	268	6	of	of	ADP
gujaf-213	268	7	the	the	DET
gujaf-213	268	8	results	result	NOUN
gujaf-213	268	9	of	of	ADP
gujaf-213	268	10	the	the	DET
gujaf-213	268	11	arellano	arellano	PROPN
gujaf-213	268	12	-	-	PUNCT
gujaf-213	268	13	bond	bond	NOUN
gujaf-213	268	14	test	test	NOUN
gujaf-213	268	15	for	for	ADP
gujaf-213	268	16	autocorrelation	autocorrelation	NOUN
gujaf-213	268	17	(	(	PUNCT
gujaf-213	268	18	ar	ar	NOUN
gujaf-213	268	19	)	)	PUNCT
gujaf-213	268	20	,	,	PUNCT
gujaf-213	268	21	which	which	PRON
gujaf-213	268	22	evaluates	evaluate	VERB
gujaf-213	268	23	the	the	DET
gujaf-213	268	24	model	model	NOUN
gujaf-213	268	25	used	use	VERB
gujaf-213	268	26	in	in	ADP
gujaf-213	268	27	this	this	DET
gujaf-213	268	28	study	study	NOUN
gujaf-213	268	29	in	in	ADP
gujaf-213	268	30	terms	term	NOUN
gujaf-213	268	31	of	of	ADP
gujaf-213	268	32	autocorrelation	autocorrelation	NOUN
gujaf-213	268	33	(	(	PUNCT
gujaf-213	268	34	also	also	ADV
gujaf-213	268	35	known	know	VERB
gujaf-213	268	36	as	as	ADP
gujaf-213	268	37	serial	serial	ADJ
gujaf-213	268	38	correlation	correlation	NOUN
gujaf-213	268	39	)	)	PUNCT
gujaf-213	268	40	.	.	PUNCT
gujaf-213	269	1	the	the	DET
gujaf-213	269	2	test	test	NOUN
gujaf-213	269	3	of	of	ADP
gujaf-213	269	4	null	null	ADJ
gujaf-213	269	5	hypothesis	hypothesis	NOUN
gujaf-213	269	6	is	be	AUX
gujaf-213	269	7	that	that	SCONJ
gujaf-213	269	8	autocorrelation	autocorrelation	NOUN
gujaf-213	269	9	does	do	AUX
gujaf-213	269	10	not	not	PART
gujaf-213	269	11	exist	exist	VERB
gujaf-213	269	12	.	.	PUNCT
gujaf-213	270	1	the	the	DET
gujaf-213	270	2	basic	basic	ADJ
gujaf-213	270	3	idea	idea	NOUN
gujaf-213	270	4	behind	behind	ADP
gujaf-213	270	5	the	the	DET
gujaf-213	270	6	test	test	NOUN
gujaf-213	270	7	is	be	AUX
gujaf-213	270	8	that	that	SCONJ
gujaf-213	270	9	,	,	PUNCT
gujaf-213	270	10	although	although	SCONJ
gujaf-213	270	11	firstorder	firstorder	NOUN
gujaf-213	270	12	autocorrelation	autocorrelation	NOUN
gujaf-213	270	13	in	in	ADP
gujaf-213	270	14	the	the	DET
gujaf-213	270	15	gmm	gmm	NOUN
gujaf-213	270	16	result	result	NOUN
gujaf-213	270	17	can	can	AUX
gujaf-213	270	18	be	be	AUX
gujaf-213	270	19	acceptable	acceptable	ADJ
gujaf-213	270	20	,	,	PUNCT
gujaf-213	270	21	second	second	ADJ
gujaf-213	270	22	-	-	PUNCT
gujaf-213	270	23	order	order	NOUN
gujaf-213	270	24	autocorrelation	autocorrelation	NOUN
gujaf-213	270	25	seriously	seriously	ADV
gujaf-213	270	26	calls	call	VERB
gujaf-213	270	27	into	into	ADP
gujaf-213	270	28	doubt	doubt	NOUN
gujaf-213	270	29	the	the	DET
gujaf-213	270	30	validity	validity	NOUN
gujaf-213	270	31	of	of	ADP
gujaf-213	270	32	the	the	DET
gujaf-213	270	33	outcome	outcome	NOUN
gujaf-213	270	34	.	.	PUNCT
gujaf-213	271	1	the	the	DET
gujaf-213	271	2	results	result	NOUN
gujaf-213	271	3	are	be	AUX
gujaf-213	271	4	shown	show	VERB
gujaf-213	271	5	in	in	ADP
gujaf-213	271	6	table	table	NOUN
gujaf-213	271	7	3	3	NUM
gujaf-213	271	8	,	,	PUNCT
gujaf-213	271	9	where	where	SCONJ
gujaf-213	271	10	the	the	DET
gujaf-213	271	11	first	first	ADJ
gujaf-213	271	12	-	-	PUNCT
gujaf-213	271	13	order	order	NOUN
gujaf-213	271	14	autocorrelation	autocorrelation	NOUN
gujaf-213	271	15	statistic	statistic	NOUN
gujaf-213	271	16	value	value	NOUN
gujaf-213	271	17	is	be	AUX
gujaf-213	271	18	quite	quite	ADV
gujaf-213	271	19	high	high	ADJ
gujaf-213	271	20	(	(	PUNCT
gujaf-213	271	21	i.e.	i.e.	X
gujaf-213	271	22	,	,	PUNCT
gujaf-213	271	23	-1.473	-1.473	NUM
gujaf-213	271	24	)	)	PUNCT
gujaf-213	271	25	,	,	PUNCT
gujaf-213	271	26	and	and	CCONJ
gujaf-213	271	27	the	the	DET
gujaf-213	271	28	p	p	NOUN
gujaf-213	271	29	-	-	PUNCT
gujaf-213	271	30	value	value	NOUN
gujaf-213	271	31	is	be	AUX
gujaf-213	271	32	much	much	ADV
gujaf-213	271	33	greater	great	ADJ
gujaf-213	271	34	than	than	ADP
gujaf-213	271	35	0.05	0.05	NUM
gujaf-213	271	36	.	.	PUNCT
gujaf-213	272	1	the	the	DET
gujaf-213	272	2	research	research	NOUN
gujaf-213	272	3	demonstrates	demonstrate	VERB
gujaf-213	272	4	that	that	SCONJ
gujaf-213	272	5	the	the	DET
gujaf-213	272	6	first	first	ADJ
gujaf-213	272	7	-	-	PUNCT
gujaf-213	272	8	order	order	NOUN
gujaf-213	272	9	autocorrelation	autocorrelation	NOUN
gujaf-213	272	10	test	test	NOUN
gujaf-213	272	11	null	null	ADJ
gujaf-213	272	12	hypothesis	hypothesis	NOUN
gujaf-213	272	13	is	be	AUX
gujaf-213	272	14	correct	correct	ADJ
gujaf-213	272	15	since	since	SCONJ
gujaf-213	272	16	it	it	PRON
gujaf-213	272	17	can	can	AUX
gujaf-213	272	18	not	not	PART
gujaf-213	272	19	be	be	AUX
gujaf-213	272	20	rejected	reject	VERB
gujaf-213	272	21	,	,	PUNCT
gujaf-213	272	22	indicating	indicate	VERB
gujaf-213	272	23	that	that	SCONJ
gujaf-213	272	24	there	there	PRON
gujaf-213	272	25	are	be	VERB
gujaf-213	272	26	no	no	DET
gujaf-213	272	27	first	first	ADJ
gujaf-213	272	28	-	-	PUNCT
gujaf-213	272	29	order	order	NOUN
gujaf-213	272	30	correlations	correlation	NOUN
gujaf-213	272	31	.	.	PUNCT
gujaf-213	273	1	on	on	ADP
gujaf-213	273	2	the	the	DET
gujaf-213	273	3	other	other	ADJ
gujaf-213	273	4	hand	hand	NOUN
gujaf-213	273	5	,	,	PUNCT
gujaf-213	273	6	the	the	DET
gujaf-213	273	7	result	result	NOUN
gujaf-213	273	8	shows	show	VERB
gujaf-213	273	9	a	a	DET
gujaf-213	273	10	very	very	ADV
gujaf-213	273	11	high	high	ADJ
gujaf-213	273	12	value	value	NOUN
gujaf-213	273	13	for	for	ADP
gujaf-213	273	14	the	the	DET
gujaf-213	273	15	second	second	ADJ
gujaf-213	273	16	-	-	PUNCT
gujaf-213	273	17	order	order	NOUN
gujaf-213	273	18	autocorrelation	autocorrelation	NOUN
gujaf-213	273	19	statistic	statistic	NOUN
gujaf-213	273	20	(	(	PUNCT
gujaf-213	273	21	-1.046	-1.046	ADJ
gujaf-213	273	22	)	)	PUNCT
gujaf-213	273	23	,	,	PUNCT
gujaf-213	273	24	and	and	CCONJ
gujaf-213	273	25	the	the	DET
gujaf-213	273	26	p	p	NOUN
gujaf-213	273	27	-	-	PUNCT
gujaf-213	273	28	value	value	NOUN
gujaf-213	273	29	is	be	AUX
gujaf-213	273	30	higher	high	ADJ
gujaf-213	273	31	than	than	ADP
gujaf-213	273	32	0.05	0.05	NUM
gujaf-213	273	33	.	.	PUNCT
gujaf-213	274	1	this	this	DET
gujaf-213	274	2	result	result	NOUN
gujaf-213	274	3	demonstrates	demonstrate	VERB
gujaf-213	274	4	that	that	SCONJ
gujaf-213	274	5	the	the	DET
gujaf-213	274	6	second	second	ADJ
gujaf-213	274	7	-	-	PUNCT
gujaf-213	274	8	order	order	NOUN
gujaf-213	274	9	test	test	NOUN
gujaf-213	274	10	's	's	PART
gujaf-213	274	11	null	null	ADJ
gujaf-213	274	12	hypothesis	hypothesis	NOUN
gujaf-213	274	13	is	be	AUX
gujaf-213	274	14	also	also	ADV
gujaf-213	274	15	true	true	ADJ
gujaf-213	274	16	,	,	PUNCT
gujaf-213	274	17	satisfying	satisfy	VERB
gujaf-213	274	18	the	the	DET
gujaf-213	274	19	test	test	NOUN
gujaf-213	274	20	's	's	PART
gujaf-213	274	21	requirement	requirement	NOUN
gujaf-213	274	22	.	.	PUNCT
gujaf-213	275	1	as	as	ADP
gujaf-213	275	2	a	a	DET
gujaf-213	275	3	result	result	NOUN
gujaf-213	275	4	,	,	PUNCT
gujaf-213	275	5	the	the	DET
gujaf-213	275	6	model	model	NOUN
gujaf-213	275	7	has	have	VERB
gujaf-213	275	8	no	no	DET
gujaf-213	275	9	autocorrelation	autocorrelation	NOUN
gujaf-213	275	10	problems	problem	NOUN
gujaf-213	275	11	,	,	PUNCT
gujaf-213	275	12	which	which	PRON
gujaf-213	275	13	is	be	AUX
gujaf-213	275	14	true	true	ADJ
gujaf-213	275	15	for	for	ADP
gujaf-213	275	16	both	both	CCONJ
gujaf-213	275	17	the	the	DET
gujaf-213	275	18	first	first	ADJ
gujaf-213	275	19	and	and	CCONJ
gujaf-213	275	20	second	second	ADJ
gujaf-213	275	21	test	test	NOUN
gujaf-213	275	22	orders	order	NOUN
gujaf-213	275	23	.	.	PUNCT
gujaf-213	276	1	gusau	gusau	PROPN
gujaf-213	276	2	journal	journal	PROPN
gujaf-213	276	3	of	of	ADP
gujaf-213	276	4	accounting	accounting	NOUN
gujaf-213	276	5	and	and	CCONJ
gujaf-213	276	6	finance	finance	NOUN
gujaf-213	276	7	,	,	PUNCT
gujaf-213	276	8	vol	vol	NOUN
gujaf-213	276	9	.	.	PROPN
gujaf-213	276	10	4	4	NUM
gujaf-213	276	11	,	,	PUNCT
gujaf-213	276	12	issue	issue	NOUN
gujaf-213	276	13	1	1	NUM
gujaf-213	276	14	,	,	PUNCT
gujaf-213	276	15	april	april	PROPN
gujaf-213	276	16	,	,	PUNCT
gujaf-213	276	17	2023	2023	NUM
gujaf-213	276	18	164	164	NUM
gujaf-213	276	19	to	to	PART
gujaf-213	276	20	assess	assess	VERB
gujaf-213	276	21	the	the	DET
gujaf-213	276	22	accuracy	accuracy	NOUN
gujaf-213	276	23	of	of	ADP
gujaf-213	276	24	the	the	DET
gujaf-213	276	25	methods	method	NOUN
gujaf-213	276	26	used	use	VERB
gujaf-213	276	27	to	to	PART
gujaf-213	276	28	generate	generate	VERB
gujaf-213	276	29	this	this	DET
gujaf-213	276	30	model	model	NOUN
gujaf-213	276	31	,	,	PUNCT
gujaf-213	276	32	the	the	DET
gujaf-213	276	33	sargan	sargan	ADJ
gujaf-213	276	34	test	test	NOUN
gujaf-213	276	35	of	of	ADP
gujaf-213	276	36	over	over	ADP
gujaf-213	276	37	-	-	PUNCT
gujaf-213	276	38	identifying	identify	VERB
gujaf-213	276	39	restriction	restriction	NOUN
gujaf-213	276	40	was	be	AUX
gujaf-213	276	41	utilised	utilise	VERB
gujaf-213	276	42	.	.	PUNCT
gujaf-213	277	1	this	this	PRON
gujaf-213	277	2	was	be	AUX
gujaf-213	277	3	done	do	VERB
gujaf-213	277	4	to	to	PART
gujaf-213	277	5	ensure	ensure	VERB
gujaf-213	277	6	that	that	SCONJ
gujaf-213	277	7	the	the	DET
gujaf-213	277	8	constraints	constraint	NOUN
gujaf-213	277	9	set	set	VERB
gujaf-213	277	10	on	on	ADP
gujaf-213	277	11	the	the	DET
gujaf-213	277	12	instruments	instrument	NOUN
gujaf-213	277	13	used	use	VERB
gujaf-213	277	14	to	to	PART
gujaf-213	277	15	avoid	avoid	VERB
gujaf-213	277	16	over	over	ADP
gujaf-213	277	17	-	-	PUNCT
gujaf-213	277	18	identification	identification	NOUN
gujaf-213	277	19	were	be	AUX
gujaf-213	277	20	genuine	genuine	ADJ
gujaf-213	277	21	.	.	PUNCT
gujaf-213	278	1	the	the	DET
gujaf-213	278	2	null	null	ADJ
gujaf-213	278	3	premise	premise	NOUN
gujaf-213	278	4	of	of	ADP
gujaf-213	278	5	this	this	DET
gujaf-213	278	6	test	test	NOUN
gujaf-213	278	7	is	be	AUX
gujaf-213	278	8	that	that	SCONJ
gujaf-213	278	9	over	over	ADV
gujaf-213	278	10	-	-	PUNCT
gujaf-213	278	11	identifying	identify	VERB
gujaf-213	278	12	restrictions	restriction	NOUN
gujaf-213	278	13	is	be	AUX
gujaf-213	278	14	reasonable	reasonable	ADJ
gujaf-213	278	15	.	.	PUNCT
gujaf-213	279	1	knowing	know	VERB
gujaf-213	279	2	that	that	SCONJ
gujaf-213	279	3	this	this	DET
gujaf-213	279	4	test	test	NOUN
gujaf-213	279	5	's	's	PART
gujaf-213	279	6	statistic	statistic	ADJ
gujaf-213	279	7	value	value	NOUN
gujaf-213	279	8	is	be	AUX
gujaf-213	279	9	24.68	24.68	NUM
gujaf-213	279	10	and	and	CCONJ
gujaf-213	279	11	its	its	PRON
gujaf-213	279	12	p	p	NOUN
gujaf-213	279	13	-	-	PUNCT
gujaf-213	279	14	value	value	NOUN
gujaf-213	279	15	is	be	AUX
gujaf-213	279	16	more	more	ADJ
gujaf-213	279	17	than	than	ADP
gujaf-213	279	18	0.05	0.05	NUM
gujaf-213	279	19	,	,	PUNCT
gujaf-213	279	20	the	the	DET
gujaf-213	279	21	data	datum	NOUN
gujaf-213	279	22	show	show	VERB
gujaf-213	279	23	that	that	SCONJ
gujaf-213	279	24	the	the	DET
gujaf-213	279	25	null	null	ADJ
gujaf-213	279	26	hypothesis	hypothesis	NOUN
gujaf-213	279	27	of	of	ADP
gujaf-213	279	28	the	the	DET
gujaf-213	279	29	test	test	NOUN
gujaf-213	279	30	could	could	AUX
gujaf-213	279	31	not	not	PART
gujaf-213	279	32	be	be	AUX
gujaf-213	279	33	disproved	disprove	VERB
gujaf-213	279	34	for	for	ADP
gujaf-213	279	35	the	the	DET
gujaf-213	279	36	model	model	NOUN
gujaf-213	279	37	.	.	PUNCT
gujaf-213	280	1	as	as	ADP
gujaf-213	280	2	a	a	DET
gujaf-213	280	3	result	result	NOUN
gujaf-213	280	4	,	,	PUNCT
gujaf-213	280	5	it	it	PRON
gujaf-213	280	6	follows	follow	VERB
gujaf-213	280	7	that	that	SCONJ
gujaf-213	280	8	the	the	DET
gujaf-213	280	9	model	model	NOUN
gujaf-213	280	10	can	can	AUX
gujaf-213	280	11	tolerate	tolerate	VERB
gujaf-213	280	12	over	over	ADP
gujaf-213	280	13	-	-	PUNCT
gujaf-213	280	14	identifying	identify	VERB
gujaf-213	280	15	restrictions	restriction	NOUN
gujaf-213	280	16	.	.	PUNCT
gujaf-213	281	1	the	the	DET
gujaf-213	281	2	model	model	NOUN
gujaf-213	281	3	's	's	PART
gujaf-213	281	4	calculated	calculate	VERB
gujaf-213	281	5	variance	variance	NOUN
gujaf-213	281	6	inflation	inflation	NOUN
gujaf-213	281	7	factor	factor	NOUN
gujaf-213	281	8	(	(	PUNCT
gujaf-213	281	9	vif	vif	NOUN
gujaf-213	281	10	)	)	PUNCT
gujaf-213	281	11	showed	show	VERB
gujaf-213	281	12	a	a	DET
gujaf-213	281	13	mean	mean	ADJ
gujaf-213	281	14	value	value	NOUN
gujaf-213	281	15	of	of	ADP
gujaf-213	281	16	1.15	1.15	NUM
gujaf-213	281	17	,	,	PUNCT
gujaf-213	281	18	which	which	PRON
gujaf-213	281	19	is	be	AUX
gujaf-213	281	20	less	less	ADJ
gujaf-213	281	21	than	than	ADP
gujaf-213	281	22	the	the	DET
gujaf-213	281	23	threshold	threshold	NOUN
gujaf-213	281	24	value	value	NOUN
gujaf-213	281	25	(	(	PUNCT
gujaf-213	281	26	10	10	NUM
gujaf-213	281	27	)	)	PUNCT
gujaf-213	281	28	used	use	VERB
gujaf-213	281	29	to	to	PART
gujaf-213	281	30	determine	determine	VERB
gujaf-213	281	31	whether	whether	SCONJ
gujaf-213	281	32	the	the	DET
gujaf-213	281	33	variables	variable	NOUN
gujaf-213	281	34	would	would	AUX
gujaf-213	281	35	result	result	VERB
gujaf-213	281	36	in	in	ADP
gujaf-213	281	37	the	the	DET
gujaf-213	281	38	multicollinearity	multicollinearity	NOUN
gujaf-213	281	39	issue	issue	NOUN
gujaf-213	281	40	.	.	PUNCT
gujaf-213	282	1	(	(	PUNCT
gujaf-213	282	2	asteriou	asteriou	NOUN
gujaf-213	282	3	&	&	CCONJ
gujaf-213	282	4	hall	hall	NOUN
gujaf-213	282	5	,	,	PUNCT
gujaf-213	282	6	2016	2016	NUM
gujaf-213	282	7	)	)	PUNCT
gujaf-213	282	8	.	.	PUNCT
gujaf-213	283	1	inferred	infer	VERB
gujaf-213	283	2	from	from	ADP
gujaf-213	283	3	this	this	PRON
gujaf-213	283	4	is	be	AUX
gujaf-213	283	5	that	that	SCONJ
gujaf-213	283	6	the	the	DET
gujaf-213	283	7	model	model	NOUN
gujaf-213	283	8	does	do	AUX
gujaf-213	283	9	not	not	PART
gujaf-213	283	10	exhibit	exhibit	VERB
gujaf-213	283	11	significant	significant	ADJ
gujaf-213	283	12	multicollinearity	multicollinearity	NOUN
gujaf-213	283	13	.	.	PUNCT
gujaf-213	284	1	examining	examine	VERB
gujaf-213	284	2	the	the	DET
gujaf-213	284	3	weights	weight	NOUN
gujaf-213	284	4	assigned	assign	VERB
gujaf-213	284	5	to	to	ADP
gujaf-213	284	6	each	each	DET
gujaf-213	284	7	model	model	NOUN
gujaf-213	284	8	's	's	PART
gujaf-213	284	9	underlying	underlie	VERB
gujaf-213	284	10	variables	variable	NOUN
gujaf-213	284	11	,	,	PUNCT
gujaf-213	284	12	the	the	DET
gujaf-213	284	13	results	result	NOUN
gujaf-213	284	14	show	show	VERB
gujaf-213	284	15	that	that	SCONJ
gujaf-213	284	16	inventory	inventory	NOUN
gujaf-213	284	17	turnover	turnover	NOUN
gujaf-213	284	18	and	and	CCONJ
gujaf-213	284	19	receivable	receivable	ADJ
gujaf-213	284	20	collection	collection	NOUN
gujaf-213	284	21	have	have	VERB
gujaf-213	284	22	statistically	statistically	ADV
gujaf-213	284	23	significant	significant	ADJ
gujaf-213	284	24	,	,	PUNCT
gujaf-213	284	25	with	with	ADP
gujaf-213	284	26	the	the	DET
gujaf-213	284	27	coefficient	coefficient	NOUN
gujaf-213	284	28	of	of	ADP
gujaf-213	284	29	inventory	inventory	NOUN
gujaf-213	284	30	turnover	turnover	NOUN
gujaf-213	284	31	(	(	PUNCT
gujaf-213	284	32	-0.61497	-0.61497	NOUN
gujaf-213	284	33	)	)	PUNCT
gujaf-213	284	34	being	be	AUX
gujaf-213	284	35	negative	negative	ADJ
gujaf-213	284	36	and	and	CCONJ
gujaf-213	284	37	p	p	NOUN
gujaf-213	284	38	-	-	PUNCT
gujaf-213	284	39	value	value	NOUN
gujaf-213	284	40	of	of	ADP
gujaf-213	284	41	0.000	0.000	NUM
gujaf-213	284	42	and	and	CCONJ
gujaf-213	284	43	receivable	receivable	ADJ
gujaf-213	284	44	collection	collection	NOUN
gujaf-213	284	45	(	(	PUNCT
gujaf-213	284	46	0.006769	0.006769	NUM
gujaf-213	284	47	)	)	PUNCT
gujaf-213	284	48	being	be	AUX
gujaf-213	284	49	positive	positive	ADJ
gujaf-213	284	50	and	and	CCONJ
gujaf-213	284	51	p	p	NOUN
gujaf-213	284	52	-	-	PUNCT
gujaf-213	284	53	value	value	NOUN
gujaf-213	284	54	of	of	ADP
gujaf-213	284	55	0.009	0.009	NUM
gujaf-213	284	56	.	.	PUNCT
gujaf-213	285	1	none	none	NOUN
gujaf-213	285	2	of	of	ADP
gujaf-213	285	3	them	they	PRON
gujaf-213	285	4	had	have	VERB
gujaf-213	285	5	p	p	NOUN
gujaf-213	285	6	-	-	PUNCT
gujaf-213	285	7	values	value	NOUN
gujaf-213	285	8	over	over	ADP
gujaf-213	285	9	0.05	0.05	NUM
gujaf-213	285	10	(	(	PUNCT
gujaf-213	285	11	or	or	CCONJ
gujaf-213	285	12	the	the	DET
gujaf-213	285	13	5	5	NUM
gujaf-213	285	14	%	%	NOUN
gujaf-213	285	15	level	level	NOUN
gujaf-213	285	16	of	of	ADP
gujaf-213	285	17	significance	significance	NOUN
gujaf-213	285	18	)	)	PUNCT
gujaf-213	285	19	,	,	PUNCT
gujaf-213	285	20	which	which	PRON
gujaf-213	285	21	lends	lend	VERB
gujaf-213	285	22	credibility	credibility	NOUN
gujaf-213	285	23	to	to	ADP
gujaf-213	285	24	these	these	DET
gujaf-213	285	25	hypotheses	hypothesis	NOUN
gujaf-213	285	26	.	.	PUNCT
gujaf-213	286	1	the	the	DET
gujaf-213	286	2	strong	strong	ADJ
gujaf-213	286	3	negative	negative	ADJ
gujaf-213	286	4	correlation	correlation	NOUN
gujaf-213	286	5	between	between	ADP
gujaf-213	286	6	inventory	inventory	NOUN
gujaf-213	286	7	turnover	turnover	NOUN
gujaf-213	286	8	and	and	CCONJ
gujaf-213	286	9	return	return	VERB
gujaf-213	286	10	on	on	ADP
gujaf-213	286	11	equity	equity	NOUN
gujaf-213	286	12	indicates	indicate	VERB
gujaf-213	286	13	that	that	SCONJ
gujaf-213	286	14	for	for	ADP
gujaf-213	286	15	every	every	DET
gujaf-213	286	16	percentage	percentage	NOUN
gujaf-213	286	17	point	point	NOUN
gujaf-213	286	18	rise	rise	NOUN
gujaf-213	286	19	in	in	ADP
gujaf-213	286	20	inventory	inventory	NOUN
gujaf-213	286	21	turnover	turnover	NOUN
gujaf-213	286	22	,	,	PUNCT
gujaf-213	286	23	the	the	DET
gujaf-213	286	24	return	return	NOUN
gujaf-213	286	25	on	on	ADP
gujaf-213	286	26	equity	equity	NOUN
gujaf-213	286	27	will	will	AUX
gujaf-213	286	28	decrease	decrease	VERB
gujaf-213	286	29	by	by	ADP
gujaf-213	286	30	0.61497	0.61497	NUM
gujaf-213	286	31	percentage	percentage	NOUN
gujaf-213	286	32	points	point	NOUN
gujaf-213	286	33	.	.	PUNCT
gujaf-213	287	1	additionally	additionally	ADV
gujaf-213	287	2	,	,	PUNCT
gujaf-213	287	3	according	accord	VERB
gujaf-213	287	4	to	to	ADP
gujaf-213	287	5	the	the	DET
gujaf-213	287	6	statistically	statistically	ADV
gujaf-213	287	7	significant	significant	ADJ
gujaf-213	287	8	positive	positive	ADJ
gujaf-213	287	9	coefficient	coefficient	NOUN
gujaf-213	287	10	of	of	ADP
gujaf-213	287	11	receivable	receivable	ADJ
gujaf-213	287	12	collection	collection	NOUN
gujaf-213	287	13	,	,	PUNCT
gujaf-213	287	14	a	a	DET
gujaf-213	287	15	1	1	NUM
gujaf-213	287	16	%	%	NOUN
gujaf-213	287	17	point	point	NOUN
gujaf-213	287	18	increase	increase	NOUN
gujaf-213	287	19	in	in	ADP
gujaf-213	287	20	receivable	receivable	ADJ
gujaf-213	287	21	collection	collection	NOUN
gujaf-213	287	22	will	will	AUX
gujaf-213	287	23	result	result	VERB
gujaf-213	287	24	in	in	ADP
gujaf-213	287	25	a	a	DET
gujaf-213	287	26	0.006769	0.006769	NUM
gujaf-213	287	27	%	%	NOUN
gujaf-213	287	28	point	point	NOUN
gujaf-213	287	29	increase	increase	NOUN
gujaf-213	287	30	in	in	ADP
gujaf-213	287	31	return	return	NOUN
gujaf-213	287	32	on	on	ADP
gujaf-213	287	33	equity	equity	NOUN
gujaf-213	287	34	for	for	ADP
gujaf-213	287	35	the	the	DET
gujaf-213	287	36	listed	list	VERB
gujaf-213	287	37	industrial	industrial	ADJ
gujaf-213	287	38	businesses	business	NOUN
gujaf-213	287	39	in	in	ADP
gujaf-213	287	40	nigeria	nigeria	PROPN
gujaf-213	287	41	.	.	PUNCT
gujaf-213	288	1	discussion	discussion	NOUN
gujaf-213	288	2	of	of	ADP
gujaf-213	288	3	findings	finding	NOUN
gujaf-213	288	4	:	:	PUNCT
gujaf-213	288	5	based	base	VERB
gujaf-213	288	6	on	on	ADP
gujaf-213	288	7	the	the	DET
gujaf-213	288	8	results	result	NOUN
gujaf-213	288	9	obtained	obtain	VERB
gujaf-213	288	10	in	in	ADP
gujaf-213	288	11	all	all	DET
gujaf-213	288	12	the	the	DET
gujaf-213	288	13	regression	regression	NOUN
gujaf-213	288	14	estimates	estimate	NOUN
gujaf-213	288	15	presented	present	VERB
gujaf-213	288	16	in	in	ADP
gujaf-213	288	17	table	table	NOUN
gujaf-213	288	18	4	4	NUM
gujaf-213	288	19	,	,	PUNCT
gujaf-213	288	20	there	there	PRON
gujaf-213	288	21	is	be	VERB
gujaf-213	288	22	doubt	doubt	NOUN
gujaf-213	288	23	that	that	SCONJ
gujaf-213	288	24	the	the	DET
gujaf-213	288	25	performance	performance	NOUN
gujaf-213	288	26	of	of	ADP
gujaf-213	288	27	nigerian	nigerian	ADJ
gujaf-213	288	28	industrial	industrial	ADJ
gujaf-213	288	29	goods	good	NOUN
gujaf-213	288	30	firms	firm	NOUN
gujaf-213	288	31	is	be	AUX
gujaf-213	288	32	significantly	significantly	ADV
gujaf-213	288	33	influenced	influence	VERB
gujaf-213	288	34	by	by	ADP
gujaf-213	288	35	working	work	VERB
gujaf-213	288	36	capital	capital	NOUN
gujaf-213	288	37	management	management	NOUN
gujaf-213	288	38	.	.	PUNCT
gujaf-213	289	1	the	the	DET
gujaf-213	289	2	following	follow	VERB
gujaf-213	289	3	gmm	gmm	NOUN
gujaf-213	289	4	-	-	PUNCT
gujaf-213	289	5	based	base	VERB
gujaf-213	289	6	regression	regression	NOUN
gujaf-213	289	7	models	model	NOUN
gujaf-213	289	8	revealed	reveal	VERB
gujaf-213	289	9	how	how	SCONJ
gujaf-213	289	10	the	the	DET
gujaf-213	289	11	working	work	VERB
gujaf-213	289	12	capital	capital	NOUN
gujaf-213	289	13	of	of	ADP
gujaf-213	289	14	the	the	DET
gujaf-213	289	15	listed	list	VERB
gujaf-213	289	16	industrial	industrial	ADJ
gujaf-213	289	17	goods	good	NOUN
gujaf-213	289	18	companies	company	NOUN
gujaf-213	289	19	can	can	AUX
gujaf-213	289	20	influence	influence	VERB
gujaf-213	289	21	firms	firm	NOUN
gujaf-213	289	22	’	'	PUNCT
gujaf-213	289	23	financial	financial	ADJ
gujaf-213	289	24	performance	performance	NOUN
gujaf-213	289	25	activities	activity	NOUN
gujaf-213	289	26	.	.	PUNCT
gujaf-213	290	1	the	the	DET
gujaf-213	290	2	first	first	ADJ
gujaf-213	290	3	regression	regression	NOUN
gujaf-213	290	4	finding	finding	NOUN
gujaf-213	290	5	demonstrates	demonstrate	VERB
gujaf-213	290	6	a	a	DET
gujaf-213	290	7	favourable	favourable	ADJ
gujaf-213	290	8	and	and	CCONJ
gujaf-213	290	9	substantial	substantial	ADJ
gujaf-213	290	10	relationship	relationship	NOUN
gujaf-213	290	11	between	between	ADP
gujaf-213	290	12	inventory	inventory	NOUN
gujaf-213	290	13	turnover	turnover	NOUN
gujaf-213	290	14	and	and	CCONJ
gujaf-213	290	15	receivable	receivable	ADJ
gujaf-213	290	16	collection	collection	NOUN
gujaf-213	290	17	and	and	CCONJ
gujaf-213	290	18	the	the	DET
gujaf-213	290	19	financial	financial	ADJ
gujaf-213	290	20	success	success	NOUN
gujaf-213	290	21	of	of	ADP
gujaf-213	290	22	listed	list	VERB
gujaf-213	290	23	industrial	industrial	ADJ
gujaf-213	290	24	goods	good	NOUN
gujaf-213	290	25	companies	company	NOUN
gujaf-213	290	26	in	in	ADP
gujaf-213	290	27	nigeria	nigeria	PROPN
gujaf-213	290	28	as	as	SCONJ
gujaf-213	290	29	assessed	assess	VERB
gujaf-213	290	30	by	by	ADP
gujaf-213	290	31	return	return	NOUN
gujaf-213	290	32	on	on	ADP
gujaf-213	290	33	equity	equity	NOUN
gujaf-213	290	34	.	.	PUNCT
gujaf-213	291	1	this	this	DET
gujaf-213	291	2	evidence	evidence	NOUN
gujaf-213	291	3	shows	show	VERB
gujaf-213	291	4	the	the	DET
gujaf-213	291	5	significance	significance	NOUN
gujaf-213	291	6	of	of	ADP
gujaf-213	291	7	emphasizing	emphasize	VERB
gujaf-213	291	8	greater	great	ADJ
gujaf-213	291	9	inventory	inventory	NOUN
gujaf-213	291	10	turnover	turnover	NOUN
gujaf-213	291	11	and	and	CCONJ
gujaf-213	291	12	providing	provide	VERB
gujaf-213	291	13	discounts	discount	NOUN
gujaf-213	291	14	on	on	ADP
gujaf-213	291	15	early	early	ADJ
gujaf-213	291	16	payments	payment	NOUN
gujaf-213	291	17	when	when	SCONJ
gujaf-213	291	18	a	a	DET
gujaf-213	291	19	firm	firm	NOUN
gujaf-213	291	20	's	's	PART
gujaf-213	291	21	working	work	VERB
gujaf-213	291	22	capital	capital	NOUN
gujaf-213	291	23	is	be	AUX
gujaf-213	291	24	not	not	PART
gujaf-213	291	25	at	at	ADP
gujaf-213	291	26	its	its	PRON
gujaf-213	291	27	optimum	optimum	ADJ
gujaf-213	291	28	level	level	NOUN
gujaf-213	291	29	.	.	PUNCT
gujaf-213	292	1	in	in	ADP
gujaf-213	292	2	these	these	DET
gujaf-213	292	3	situations	situation	NOUN
gujaf-213	292	4	,	,	PUNCT
gujaf-213	292	5	concentrating	concentrate	VERB
gujaf-213	292	6	on	on	ADP
gujaf-213	292	7	these	these	DET
gujaf-213	292	8	areas	area	NOUN
gujaf-213	292	9	may	may	AUX
gujaf-213	292	10	be	be	AUX
gujaf-213	292	11	essential	essential	ADJ
gujaf-213	292	12	to	to	ADP
gujaf-213	292	13	the	the	DET
gujaf-213	292	14	prosperity	prosperity	NOUN
gujaf-213	292	15	of	of	ADP
gujaf-213	292	16	the	the	DET
gujaf-213	292	17	company	company	NOUN
gujaf-213	292	18	.	.	PUNCT
gujaf-213	293	1	gusau	gusau	PROPN
gujaf-213	293	2	journal	journal	PROPN
gujaf-213	293	3	of	of	ADP
gujaf-213	293	4	accounting	accounting	NOUN
gujaf-213	293	5	and	and	CCONJ
gujaf-213	293	6	finance	finance	NOUN
gujaf-213	293	7	,	,	PUNCT
gujaf-213	293	8	vol	vol	NOUN
gujaf-213	293	9	.	.	PROPN
gujaf-213	293	10	4	4	NUM
gujaf-213	293	11	,	,	PUNCT
gujaf-213	293	12	issue	issue	NOUN
gujaf-213	293	13	1	1	NUM
gujaf-213	293	14	,	,	PUNCT
gujaf-213	293	15	april	april	PROPN
gujaf-213	293	16	,	,	PUNCT
gujaf-213	293	17	2023	2023	NUM
gujaf-213	293	18	165	165	NUM
gujaf-213	293	19	the	the	DET
gujaf-213	293	20	study	study	NOUN
gujaf-213	293	21	's	's	PART
gujaf-213	293	22	results	result	NOUN
gujaf-213	293	23	are	be	AUX
gujaf-213	293	24	consistent	consistent	ADJ
gujaf-213	293	25	.	.	PUNCT
gujaf-213	294	1	with	with	ADP
gujaf-213	294	2	study	study	NOUN
gujaf-213	294	3	by	by	ADP
gujaf-213	294	4	alarussi	alarussi	PROPN
gujaf-213	294	5	and	and	CCONJ
gujaf-213	294	6	alhaderi	alhaderi	PROPN
gujaf-213	294	7	(	(	PUNCT
gujaf-213	294	8	2018	2018	NUM
gujaf-213	294	9	)	)	PUNCT
gujaf-213	294	10	;	;	PUNCT
gujaf-213	294	11	le	le	X
gujaf-213	294	12	(	(	PUNCT
gujaf-213	294	13	2019	2019	NUM
gujaf-213	294	14	)	)	PUNCT
gujaf-213	294	15	;	;	PUNCT
gujaf-213	294	16	akgun	akgun	NOUN
gujaf-213	294	17	and	and	CCONJ
gujaf-213	294	18	karatas	karata	NOUN
gujaf-213	294	19	(	(	PUNCT
gujaf-213	294	20	2021	2021	NUM
gujaf-213	294	21	)	)	PUNCT
gujaf-213	294	22	;	;	PUNCT
gujaf-213	294	23	aychelet	aychelet	ADJ
gujaf-213	294	24	,	,	PUNCT
gujaf-213	294	25	(	(	PUNCT
gujaf-213	294	26	2018	2018	NUM
gujaf-213	294	27	)	)	PUNCT
gujaf-213	294	28	;	;	PUNCT
gujaf-213	294	29	shema	shema	NOUN
gujaf-213	294	30	,	,	PUNCT
gujaf-213	294	31	(	(	PUNCT
gujaf-213	294	32	2017	2017	NUM
gujaf-213	294	33	)	)	PUNCT
gujaf-213	294	34	;	;	PUNCT
gujaf-213	294	35	sin	sin	NOUN
gujaf-213	294	36	,	,	PUNCT
gujaf-213	294	37	chen	chen	PROPN
gujaf-213	294	38	,	,	PUNCT
gujaf-213	294	39	tze	tze	PROPN
gujaf-213	294	40	&	&	CCONJ
gujaf-213	294	41	boon	boon	PROPN
gujaf-213	294	42	,	,	PUNCT
gujaf-213	294	43	(	(	PUNCT
gujaf-213	294	44	2017	2017	NUM
gujaf-213	294	45	)	)	PUNCT
gujaf-213	294	46	;	;	PUNCT
gujaf-213	294	47	talat	talat	PROPN
gujaf-213	294	48	and	and	CCONJ
gujaf-213	294	49	miam	miam	PROPN
gujaf-213	294	50	,	,	PUNCT
gujaf-213	294	51	(	(	PUNCT
gujaf-213	294	52	2014	2014	NUM
gujaf-213	294	53	)	)	PUNCT
gujaf-213	294	54	which	which	PRON
gujaf-213	294	55	found	find	VERB
gujaf-213	294	56	positive	positive	ADJ
gujaf-213	294	57	and	and	CCONJ
gujaf-213	294	58	significant	significant	ADJ
gujaf-213	294	59	influence	influence	NOUN
gujaf-213	294	60	of	of	ADP
gujaf-213	294	61	inventory	inventory	NOUN
gujaf-213	294	62	turnover	turnover	NOUN
gujaf-213	294	63	on	on	ADP
gujaf-213	294	64	firm	firm	NOUN
gujaf-213	294	65	’s	’s	PART
gujaf-213	294	66	financial	financial	ADJ
gujaf-213	294	67	performance	performance	NOUN
gujaf-213	294	68	,	,	PUNCT
gujaf-213	294	69	and	and	CCONJ
gujaf-213	294	70	contrary	contrary	ADJ
gujaf-213	294	71	to	to	ADP
gujaf-213	294	72	the	the	DET
gujaf-213	294	73	study	study	NOUN
gujaf-213	294	74	by	by	ADP
gujaf-213	294	75	ali	ali	PROPN
gujaf-213	294	76	and	and	CCONJ
gujaf-213	294	77	ayyuce	ayyuce	PROPN
gujaf-213	294	78	(	(	PUNCT
gujaf-213	294	79	2020	2020	NUM
gujaf-213	294	80	)	)	PUNCT
gujaf-213	294	81	;	;	PUNCT
gujaf-213	294	82	fahmida	fahmida	NOUN
gujaf-213	294	83	and	and	CCONJ
gujaf-213	294	84	ye	ye	NUM
gujaf-213	294	85	,	,	PUNCT
gujaf-213	294	86	(	(	PUNCT
gujaf-213	294	87	2019	2019	NUM
gujaf-213	294	88	)	)	PUNCT
gujaf-213	294	89	;	;	PUNCT
gujaf-213	294	90	ndonwabile	ndonwabile	NOUN
gujaf-213	294	91	and	and	CCONJ
gujaf-213	294	92	patricia	patricia	PROPN
gujaf-213	294	93	(	(	PUNCT
gujaf-213	294	94	2019	2019	NUM
gujaf-213	294	95	)	)	PUNCT
gujaf-213	294	96	;	;	PUNCT
gujaf-213	294	97	which	which	PRON
gujaf-213	294	98	found	find	VERB
gujaf-213	294	99	negative	negative	ADJ
gujaf-213	294	100	significant	significant	ADJ
gujaf-213	294	101	influence	influence	NOUN
gujaf-213	294	102	of	of	ADP
gujaf-213	294	103	inventory	inventory	NOUN
gujaf-213	294	104	turnover	turnover	NOUN
gujaf-213	294	105	on	on	ADP
gujaf-213	294	106	financial	financial	ADJ
gujaf-213	294	107	performance	performance	NOUN
gujaf-213	294	108	of	of	ADP
gujaf-213	294	109	the	the	DET
gujaf-213	294	110	study	study	NOUN
gujaf-213	294	111	firms	firm	NOUN
gujaf-213	294	112	.	.	PUNCT
gujaf-213	295	1	more	more	ADV
gujaf-213	295	2	so	so	ADV
gujaf-213	295	3	,	,	PUNCT
gujaf-213	295	4	according	accord	VERB
gujaf-213	295	5	to	to	ADP
gujaf-213	295	6	the	the	DET
gujaf-213	295	7	regression	regression	NOUN
gujaf-213	295	8	analysis	analysis	NOUN
gujaf-213	295	9	,	,	PUNCT
gujaf-213	295	10	returns	return	NOUN
gujaf-213	295	11	on	on	ADP
gujaf-213	295	12	equity	equity	NOUN
gujaf-213	295	13	and	and	CCONJ
gujaf-213	295	14	receivables	receivables	NOUN
gujaf-213	295	15	recovery	recovery	NOUN
gujaf-213	295	16	have	have	VERB
gujaf-213	295	17	a	a	DET
gujaf-213	295	18	strong	strong	ADJ
gujaf-213	295	19	and	and	CCONJ
gujaf-213	295	20	positive	positive	ADJ
gujaf-213	295	21	association	association	NOUN
gujaf-213	295	22	.	.	PUNCT
gujaf-213	296	1	this	this	DET
gujaf-213	296	2	conclusion	conclusion	NOUN
gujaf-213	296	3	is	be	AUX
gujaf-213	296	4	obvious	obvious	ADJ
gujaf-213	296	5	because	because	SCONJ
gujaf-213	296	6	companies	company	NOUN
gujaf-213	296	7	are	be	AUX
gujaf-213	296	8	more	more	ADV
gujaf-213	296	9	likely	likely	ADJ
gujaf-213	296	10	to	to	PART
gujaf-213	296	11	see	see	VERB
gujaf-213	296	12	an	an	DET
gujaf-213	296	13	increase	increase	NOUN
gujaf-213	296	14	in	in	ADP
gujaf-213	296	15	returns	return	NOUN
gujaf-213	296	16	on	on	ADP
gujaf-213	296	17	equity	equity	NOUN
gujaf-213	296	18	when	when	SCONJ
gujaf-213	296	19	there	there	PRON
gujaf-213	296	20	is	be	VERB
gujaf-213	296	21	less	less	ADJ
gujaf-213	296	22	capital	capital	NOUN
gujaf-213	296	23	tied	tie	VERB
gujaf-213	296	24	up	up	ADP
gujaf-213	296	25	in	in	ADP
gujaf-213	296	26	due	due	ADJ
gujaf-213	296	27	debt	debt	NOUN
gujaf-213	296	28	.	.	PUNCT
gujaf-213	297	1	following	follow	VERB
gujaf-213	297	2	that	that	PRON
gujaf-213	297	3	,	,	PUNCT
gujaf-213	297	4	the	the	DET
gujaf-213	297	5	excess	excess	NOUN
gujaf-213	297	6	can	can	AUX
gujaf-213	297	7	be	be	AUX
gujaf-213	297	8	used	use	VERB
gujaf-213	297	9	to	to	PART
gujaf-213	297	10	buy	buy	VERB
gujaf-213	297	11	fixed	fixed	ADJ
gujaf-213	297	12	assets	asset	NOUN
gujaf-213	297	13	,	,	PUNCT
gujaf-213	297	14	which	which	PRON
gujaf-213	297	15	will	will	AUX
gujaf-213	297	16	help	help	VERB
gujaf-213	297	17	the	the	DET
gujaf-213	297	18	business	business	NOUN
gujaf-213	297	19	continue	continue	VERB
gujaf-213	297	20	to	to	PART
gujaf-213	297	21	expand	expand	VERB
gujaf-213	297	22	and	and	CCONJ
gujaf-213	297	23	improve	improve	VERB
gujaf-213	297	24	.	.	PUNCT
gujaf-213	298	1	(	(	PUNCT
gujaf-213	298	2	kayani	kayani	PROPN
gujaf-213	298	3	,	,	PUNCT
gujaf-213	298	4	et	et	PROPN
gujaf-213	298	5	al	al	PROPN
gujaf-213	298	6	.	.	PROPN
gujaf-213	298	7	,	,	PUNCT
gujaf-213	298	8	2020	2020	NUM
gujaf-213	298	9	;	;	PUNCT
gujaf-213	298	10	hameer	hameer	NOUN
gujaf-213	298	11	,	,	PUNCT
gujaf-213	298	12	ramakrishari	ramakrishari	PROPN
gujaf-213	298	13	,	,	PUNCT
gujaf-213	298	14	&	&	CCONJ
gujaf-213	298	15	gillani	gillani	PROPN
gujaf-213	298	16	,	,	PUNCT
gujaf-213	298	17	2021	2021	NUM
gujaf-213	298	18	)	)	PUNCT
gujaf-213	298	19	.	.	PUNCT
gujaf-213	299	1	5	5	X
gujaf-213	299	2	.	.	X
gujaf-213	299	3	conclusion	conclusion	NOUN
gujaf-213	299	4	and	and	CCONJ
gujaf-213	299	5	recommendations	recommendation	NOUN
gujaf-213	299	6	the	the	DET
gujaf-213	299	7	study	study	NOUN
gujaf-213	299	8	has	have	AUX
gujaf-213	299	9	yielded	yield	VERB
gujaf-213	299	10	important	important	ADJ
gujaf-213	299	11	findings	finding	NOUN
gujaf-213	299	12	concerning	concern	VERB
gujaf-213	299	13	the	the	DET
gujaf-213	299	14	effects	effect	NOUN
gujaf-213	299	15	of	of	ADP
gujaf-213	299	16	management	management	NOUN
gujaf-213	299	17	of	of	ADP
gujaf-213	299	18	working	work	VERB
gujaf-213	299	19	capital	capital	NOUN
gujaf-213	299	20	on	on	ADP
gujaf-213	299	21	the	the	DET
gujaf-213	299	22	financial	financial	ADJ
gujaf-213	299	23	performance	performance	NOUN
gujaf-213	299	24	of	of	ADP
gujaf-213	299	25	industrial	industrial	ADJ
gujaf-213	299	26	products	product	NOUN
gujaf-213	299	27	companies	company	NOUN
gujaf-213	299	28	listed	list	VERB
gujaf-213	299	29	on	on	ADP
gujaf-213	299	30	the	the	DET
gujaf-213	299	31	stock	stock	NOUN
gujaf-213	299	32	market	market	NOUN
gujaf-213	299	33	.	.	PUNCT
gujaf-213	300	1	according	accord	VERB
gujaf-213	300	2	to	to	ADP
gujaf-213	300	3	the	the	DET
gujaf-213	300	4	study	study	NOUN
gujaf-213	300	5	's	's	PART
gujaf-213	300	6	conclusive	conclusive	ADJ
gujaf-213	300	7	findings	finding	NOUN
gujaf-213	300	8	,	,	PUNCT
gujaf-213	300	9	working	work	VERB
gujaf-213	300	10	capital	capital	NOUN
gujaf-213	300	11	management	management	NOUN
gujaf-213	300	12	significantly	significantly	ADV
gujaf-213	300	13	affects	affect	VERB
gujaf-213	300	14	these	these	DET
gujaf-213	300	15	businesses	business	NOUN
gujaf-213	300	16	'	'	PART
gujaf-213	300	17	financial	financial	ADJ
gujaf-213	300	18	performance	performance	NOUN
gujaf-213	300	19	in	in	ADP
gujaf-213	300	20	nigeria	nigeria	PROPN
gujaf-213	300	21	.	.	PUNCT
gujaf-213	301	1	specifically	specifically	ADV
gujaf-213	301	2	,	,	PUNCT
gujaf-213	301	3	when	when	SCONJ
gujaf-213	301	4	individual	individual	ADJ
gujaf-213	301	5	working	work	VERB
gujaf-213	301	6	capital	capital	NOUN
gujaf-213	301	7	management	management	NOUN
gujaf-213	301	8	variables	variable	NOUN
gujaf-213	301	9	are	be	AUX
gujaf-213	301	10	considered	consider	VERB
gujaf-213	301	11	,	,	PUNCT
gujaf-213	301	12	inventory	inventory	NOUN
gujaf-213	301	13	turnover	turnover	NOUN
gujaf-213	301	14	was	be	AUX
gujaf-213	301	15	noted	note	VERB
gujaf-213	301	16	to	to	PART
gujaf-213	301	17	have	have	AUX
gujaf-213	301	18	increased	increase	VERB
gujaf-213	301	19	the	the	DET
gujaf-213	301	20	likelihood	likelihood	NOUN
gujaf-213	301	21	of	of	ADP
gujaf-213	301	22	financial	financial	ADJ
gujaf-213	301	23	performance	performance	NOUN
gujaf-213	301	24	.	.	PUNCT
gujaf-213	302	1	the	the	DET
gujaf-213	302	2	study	study	NOUN
gujaf-213	302	3	found	find	VERB
gujaf-213	302	4	evidence	evidence	NOUN
gujaf-213	302	5	in	in	ADP
gujaf-213	302	6	the	the	DET
gujaf-213	302	7	result	result	NOUN
gujaf-213	302	8	of	of	ADP
gujaf-213	302	9	the	the	DET
gujaf-213	302	10	study	study	NOUN
gujaf-213	302	11	to	to	PART
gujaf-213	302	12	support	support	VERB
gujaf-213	302	13	the	the	DET
gujaf-213	302	14	notion	notion	NOUN
gujaf-213	302	15	that	that	SCONJ
gujaf-213	302	16	inventory	inventory	NOUN
gujaf-213	302	17	turnover	turnover	NOUN
gujaf-213	302	18	with	with	ADP
gujaf-213	302	19	minimum	minimum	NOUN
gujaf-213	302	20	holding	holding	NOUN
gujaf-213	302	21	period	period	NOUN
gujaf-213	302	22	will	will	AUX
gujaf-213	302	23	increase	increase	VERB
gujaf-213	302	24	financial	financial	ADJ
gujaf-213	302	25	performance	performance	NOUN
gujaf-213	302	26	of	of	ADP
gujaf-213	302	27	sampled	sample	VERB
gujaf-213	302	28	firms	firm	NOUN
gujaf-213	302	29	.	.	PUNCT
gujaf-213	303	1	the	the	DET
gujaf-213	303	2	findings	finding	NOUN
gujaf-213	303	3	of	of	ADP
gujaf-213	303	4	this	this	DET
gujaf-213	303	5	study	study	NOUN
gujaf-213	303	6	and	and	CCONJ
gujaf-213	303	7	the	the	DET
gujaf-213	303	8	conclusion	conclusion	NOUN
gujaf-213	303	9	therefrom	therefrom	ADP
gujaf-213	303	10	present	present	ADJ
gujaf-213	303	11	the	the	DET
gujaf-213	303	12	opportunity	opportunity	NOUN
gujaf-213	303	13	to	to	PART
gujaf-213	303	14	make	make	VERB
gujaf-213	303	15	recommendations	recommendation	NOUN
gujaf-213	303	16	for	for	ADP
gujaf-213	303	17	relevant	relevant	ADJ
gujaf-213	303	18	stakeholders	stakeholder	NOUN
gujaf-213	303	19	.	.	PUNCT
gujaf-213	304	1	therefore	therefore	ADV
gujaf-213	304	2	,	,	PUNCT
gujaf-213	304	3	the	the	DET
gujaf-213	304	4	following	follow	VERB
gujaf-213	304	5	suggestions	suggestion	NOUN
gujaf-213	304	6	were	be	AUX
gujaf-213	304	7	made	make	VERB
gujaf-213	304	8	in	in	ADP
gujaf-213	304	9	light	light	NOUN
gujaf-213	304	10	of	of	ADP
gujaf-213	304	11	these	these	DET
gujaf-213	304	12	results	result	NOUN
gujaf-213	304	13	and	and	CCONJ
gujaf-213	304	14	their	their	PRON
gujaf-213	304	15	associated	associated	ADJ
gujaf-213	304	16	conclusion	conclusion	NOUN
gujaf-213	304	17	:	:	PUNCT
gujaf-213	304	18	i.	i.	NOUN
gujaf-213	304	19	to	to	PART
gujaf-213	304	20	prevent	prevent	VERB
gujaf-213	304	21	excessive	excessive	ADJ
gujaf-213	304	22	inventory	inventory	NOUN
gujaf-213	304	23	costs	cost	NOUN
gujaf-213	304	24	,	,	PUNCT
gujaf-213	304	25	excess	excess	ADJ
gujaf-213	304	26	cash	cash	NOUN
gujaf-213	304	27	reserves	reserve	NOUN
gujaf-213	304	28	,	,	PUNCT
gujaf-213	304	29	and	and	CCONJ
gujaf-213	304	30	account	account	NOUN
gujaf-213	304	31	receivables	receivable	NOUN
gujaf-213	304	32	,	,	PUNCT
gujaf-213	304	33	management	management	NOUN
gujaf-213	304	34	of	of	ADP
gujaf-213	304	35	listed	list	VERB
gujaf-213	304	36	industrial	industrial	ADJ
gujaf-213	304	37	firms	firm	NOUN
gujaf-213	304	38	should	should	AUX
gujaf-213	304	39	cut	cut	VERB
gujaf-213	304	40	back	back	ADV
gujaf-213	304	41	on	on	ADP
gujaf-213	304	42	expenditures	expenditure	NOUN
gujaf-213	304	43	in	in	ADP
gujaf-213	304	44	current	current	ADJ
gujaf-213	304	45	assets	asset	NOUN
gujaf-213	304	46	.	.	PUNCT
gujaf-213	305	1	to	to	PART
gujaf-213	305	2	prevent	prevent	VERB
gujaf-213	305	3	incurring	incur	VERB
gujaf-213	305	4	unnecessary	unnecessary	ADJ
gujaf-213	305	5	extra	extra	ADJ
gujaf-213	305	6	costs	cost	NOUN
gujaf-213	305	7	,	,	PUNCT
gujaf-213	305	8	they	they	PRON
gujaf-213	305	9	should	should	AUX
gujaf-213	305	10	keep	keep	VERB
gujaf-213	305	11	their	their	PRON
gujaf-213	305	12	account	account	NOUN
gujaf-213	305	13	receivables	receivables	NOUN
gujaf-213	305	14	information	information	NOUN
gujaf-213	305	15	updated	update	VERB
gujaf-213	305	16	.	.	PUNCT
gujaf-213	306	1	the	the	DET
gujaf-213	306	2	negative	negative	ADJ
gujaf-213	306	3	effect	effect	NOUN
gujaf-213	306	4	of	of	ADP
gujaf-213	306	5	inventory	inventory	NOUN
gujaf-213	306	6	turnover	turnover	NOUN
gujaf-213	306	7	is	be	AUX
gujaf-213	306	8	as	as	ADP
gujaf-213	306	9	a	a	DET
gujaf-213	306	10	result	result	NOUN
gujaf-213	306	11	of	of	ADP
gujaf-213	306	12	higher	high	ADJ
gujaf-213	306	13	inventory	inventory	NOUN
gujaf-213	306	14	holding	holding	NOUN
gujaf-213	306	15	period	period	NOUN
gujaf-213	306	16	which	which	PRON
gujaf-213	306	17	is	be	AUX
gujaf-213	306	18	associated	associate	VERB
gujaf-213	306	19	with	with	ADP
gujaf-213	306	20	higher	high	ADJ
gujaf-213	306	21	storage	storage	NOUN
gujaf-213	306	22	and	and	CCONJ
gujaf-213	306	23	carrying	carry	VERB
gujaf-213	306	24	cost	cost	NOUN
gujaf-213	306	25	that	that	SCONJ
gujaf-213	306	26	prone	prone	ADJ
gujaf-213	306	27	to	to	ADP
gujaf-213	306	28	stock	stock	NOUN
gujaf-213	306	29	spoilage	spoilage	NOUN
gujaf-213	306	30	.	.	PUNCT
gujaf-213	307	1	in	in	ADP
gujaf-213	307	2	view	view	NOUN
gujaf-213	307	3	of	of	ADP
gujaf-213	307	4	this	this	PRON
gujaf-213	307	5	,	,	PUNCT
gujaf-213	307	6	management	management	NOUN
gujaf-213	307	7	of	of	ADP
gujaf-213	307	8	manufacturing	manufacturing	NOUN
gujaf-213	307	9	firms	firm	NOUN
gujaf-213	307	10	should	should	AUX
gujaf-213	307	11	ensure	ensure	VERB
gujaf-213	307	12	the	the	DET
gujaf-213	307	13	inventory	inventory	NOUN
gujaf-213	307	14	turnover	turnover	NOUN
gujaf-213	307	15	system	system	NOUN
gujaf-213	307	16	that	that	PRON
gujaf-213	307	17	minimizes	minimize	VERB
gujaf-213	307	18	the	the	DET
gujaf-213	307	19	inventory	inventory	NOUN
gujaf-213	307	20	holding	holding	NOUN
gujaf-213	307	21	period	period	NOUN
gujaf-213	307	22	.	.	PUNCT
gujaf-213	308	1	gusau	gusau	PROPN
gujaf-213	308	2	journal	journal	PROPN
gujaf-213	308	3	of	of	ADP
gujaf-213	308	4	accounting	accounting	NOUN
gujaf-213	308	5	and	and	CCONJ
gujaf-213	308	6	finance	finance	NOUN
gujaf-213	308	7	,	,	PUNCT
gujaf-213	308	8	vol	vol	NOUN
gujaf-213	308	9	.	.	PROPN
gujaf-213	308	10	4	4	NUM
gujaf-213	308	11	,	,	PUNCT
gujaf-213	308	12	issue	issue	NOUN
gujaf-213	308	13	1	1	NUM
gujaf-213	308	14	,	,	PUNCT
gujaf-213	308	15	april	april	PROPN
gujaf-213	308	16	,	,	PUNCT
gujaf-213	308	17	2023	2023	NUM
gujaf-213	308	18	166	166	NUM
gujaf-213	308	19	ii	ii	NOUN
gujaf-213	308	20	.	.	PUNCT
gujaf-213	309	1	governments	government	NOUN
gujaf-213	309	2	should	should	AUX
gujaf-213	309	3	endeavor	endeavor	VERB
gujaf-213	309	4	to	to	PART
gujaf-213	309	5	provide	provide	VERB
gujaf-213	309	6	adequate	adequate	ADJ
gujaf-213	309	7	infrastructure	infrastructure	NOUN
gujaf-213	309	8	such	such	ADJ
gujaf-213	309	9	as	as	ADP
gujaf-213	309	10	constant	constant	ADJ
gujaf-213	309	11	and	and	CCONJ
gujaf-213	309	12	stable	stable	ADJ
gujaf-213	309	13	electricity	electricity	NOUN
gujaf-213	309	14	supply	supply	NOUN
gujaf-213	309	15	,	,	PUNCT
gujaf-213	309	16	good	good	ADJ
gujaf-213	309	17	road	road	NOUN
gujaf-213	309	18	network	network	NOUN
gujaf-213	309	19	and	and	CCONJ
gujaf-213	309	20	rail	rail	NOUN
gujaf-213	309	21	system	system	NOUN
gujaf-213	309	22	to	to	PART
gujaf-213	309	23	facilitate	facilitate	VERB
gujaf-213	309	24	the	the	DET
gujaf-213	309	25	cost	cost	NOUN
gujaf-213	309	26	of	of	ADP
gujaf-213	309	27	production	production	NOUN
gujaf-213	309	28	at	at	ADP
gujaf-213	309	29	minimum	minimum	NOUN
gujaf-213	309	30	cost	cost	NOUN
gujaf-213	309	31	and	and	CCONJ
gujaf-213	309	32	movement	movement	NOUN
gujaf-213	309	33	of	of	ADP
gujaf-213	309	34	goods	good	NOUN
gujaf-213	309	35	.	.	PUNCT
gujaf-213	310	1	because	because	SCONJ
gujaf-213	310	2	presently	presently	ADV
gujaf-213	310	3	,	,	PUNCT
gujaf-213	310	4	it	it	PRON
gujaf-213	310	5	has	have	AUX
gujaf-213	310	6	been	be	AUX
gujaf-213	310	7	difficult	difficult	ADJ
gujaf-213	310	8	to	to	PART
gujaf-213	310	9	ensure	ensure	VERB
gujaf-213	310	10	steady	steady	ADJ
gujaf-213	310	11	production	production	NOUN
gujaf-213	310	12	since	since	SCONJ
gujaf-213	310	13	price	price	NOUN
gujaf-213	310	14	of	of	ADP
gujaf-213	310	15	diesel	diesel	NOUN
gujaf-213	310	16	have	have	AUX
gujaf-213	310	17	been	be	AUX
gujaf-213	310	18	risen	rise	VERB
gujaf-213	310	19	where	where	SCONJ
gujaf-213	310	20	70	70	NUM
gujaf-213	310	21	%	%	NOUN
gujaf-213	310	22	of	of	ADP
gujaf-213	310	23	manufacturing	manufacturing	NOUN
gujaf-213	310	24	firms	firm	NOUN
gujaf-213	310	25	operate	operate	VERB
gujaf-213	310	26	on	on	ADP
gujaf-213	310	27	diesel	diesel	NOUN
gujaf-213	310	28	and	and	CCONJ
gujaf-213	310	29	since	since	SCONJ
gujaf-213	310	30	electricity	electricity	NOUN
gujaf-213	310	31	supply	supply	NOUN
gujaf-213	310	32	has	have	AUX
gujaf-213	310	33	been	be	AUX
gujaf-213	310	34	disrupted	disrupt	VERB
gujaf-213	310	35	.	.	PUNCT
gujaf-213	311	1	references	reference	NOUN
gujaf-213	311	2	adegbite	adegbite	VERB
gujaf-213	311	3	,	,	PUNCT
gujaf-213	311	4	t.	t.	PROPN
gujaf-213	311	5	a.	a.	NOUN
gujaf-213	311	6	,	,	PUNCT
gujaf-213	311	7	odufuwa	odufuwa	ADJ
gujaf-213	311	8	,	,	PUNCT
gujaf-213	311	9	m.	m.	NOUN
gujaf-213	311	10	o.	o.	PROPN
gujaf-213	311	11	,	,	PUNCT
gujaf-213	311	12	&	&	CCONJ
gujaf-213	311	13	ayeni	ayeni	PROPN
gujaf-213	311	14	,	,	PUNCT
gujaf-213	311	15	r.	r.	PROPN
gujaf-213	311	16	k.	k.	PROPN
gujaf-213	311	17	(	(	PUNCT
gujaf-213	311	18	2015	2015	NUM
gujaf-213	311	19	)	)	PUNCT
gujaf-213	311	20	.	.	PUNCT
gujaf-213	312	1	working	work	VERB
gujaf-213	312	2	capital	capital	NOUN
gujaf-213	312	3	management	management	NOUN
gujaf-213	312	4	and	and	CCONJ
gujaf-213	312	5	corporate	corporate	ADJ
gujaf-213	312	6	performance	performance	NOUN
gujaf-213	312	7	of	of	ADP
gujaf-213	312	8	listed	list	VERB
gujaf-213	312	9	manufacturing	manufacturing	NOUN
gujaf-213	312	10	firms	firm	NOUN
gujaf-213	312	11	in	in	ADP
gujaf-213	312	12	nigeria	nigeria	PROPN
gujaf-213	312	13	.	.	PUNCT
gujaf-213	313	1	international	international	ADJ
gujaf-213	313	2	journal	journal	PROPN
gujaf-213	313	3	of	of	ADP
gujaf-213	313	4	economics	economic	NOUN
gujaf-213	313	5	,	,	PUNCT
gujaf-213	313	6	commerce	commerce	NOUN
gujaf-213	313	7	and	and	CCONJ
gujaf-213	313	8	management	management	NOUN
gujaf-213	313	9	,	,	PUNCT
gujaf-213	313	10	3(1	3(1	NUM
gujaf-213	313	11	)	)	PUNCT
gujaf-213	313	12	,	,	PUNCT
gujaf-213	313	13	1	1	NUM
gujaf-213	313	14	-	-	SYM
gujaf-213	313	15	16	16	NUM
gujaf-213	313	16	.	.	PUNCT
gujaf-213	314	1	adeniyi	adeniyi	ADV
gujaf-213	314	2	,	,	PUNCT
gujaf-213	314	3	a.	a.	NOUN
gujaf-213	314	4	a.	a.	NOUN
gujaf-213	314	5	(	(	PUNCT
gujaf-213	314	6	2008	2008	NUM
gujaf-213	314	7	):	):	PUNCT
gujaf-213	314	8	an	an	DET
gujaf-213	314	9	insight	insight	NOUN
gujaf-213	314	10	into	into	ADP
gujaf-213	314	11	management	management	NOUN
gujaf-213	314	12	accounting	accounting	NOUN
gujaf-213	314	13	,	,	PUNCT
gujaf-213	314	14	4th	4th	ADJ
gujaf-213	314	15	edition	edition	NOUN
gujaf-213	314	16	,	,	PUNCT
gujaf-213	314	17	lagos	lago	NOUN
gujaf-213	314	18	:	:	PUNCT
gujaf-213	314	19	el	el	PROPN
gujaf-213	314	20	-	-	PUNCT
gujaf-213	314	21	toda	toda	PROPN
gujaf-213	314	22	ventures	ventures	PROPN
gujaf-213	314	23	ltd	ltd	PROPN
gujaf-213	314	24	.	.	PROPN
gujaf-213	314	25	akbar	akbar	PROPN
gujaf-213	314	26	,	,	PUNCT
gujaf-213	314	27	a.	a.	PROPN
gujaf-213	314	28	,	,	PUNCT
gujaf-213	314	29	jiang	jiang	PROPN
gujaf-213	314	30	,	,	PUNCT
gujaf-213	314	31	x.	x.	PROPN
gujaf-213	314	32	,	,	PUNCT
gujaf-213	314	33	&	&	CCONJ
gujaf-213	314	34	akbar	akbar	NOUN
gujaf-213	314	35	,	,	PUNCT
gujaf-213	314	36	m.	m.	NOUN
gujaf-213	314	37	(	(	PUNCT
gujaf-213	314	38	2020	2020	NUM
gujaf-213	314	39	)	)	PUNCT
gujaf-213	314	40	.	.	PUNCT
gujaf-213	315	1	do	do	VERB
gujaf-213	315	2	working	work	VERB
gujaf-213	315	3	capital	capital	NOUN
gujaf-213	315	4	management	management	NOUN
gujaf-213	315	5	practices	practice	NOUN
gujaf-213	315	6	influence	influence	NOUN
gujaf-213	315	7	investment	investment	NOUN
gujaf-213	315	8	and	and	CCONJ
gujaf-213	315	9	financing	financing	NOUN
gujaf-213	315	10	patterns	pattern	NOUN
gujaf-213	315	11	of	of	ADP
gujaf-213	315	12	firms	firm	NOUN
gujaf-213	315	13	?	?	PUNCT
gujaf-213	316	1	journal	journal	NOUN
gujaf-213	316	2	of	of	ADP
gujaf-213	316	3	economic	economic	ADJ
gujaf-213	316	4	and	and	CCONJ
gujaf-213	316	5	administrative	administrative	ADJ
gujaf-213	316	6	sciences	sciences	PROPN
gujaf-213	316	7	.	.	PUNCT
gujaf-213	317	1	emerald	emerald	PROPN
gujaf-213	317	2	publishing	publishing	PROPN
gujaf-213	317	3	limited	limit	VERB
gujaf-213	317	4	.	.	PUNCT
gujaf-213	318	1	doi	doi	NOUN
gujaf-213	318	2	10.1108	10.1108	NUM
gujaf-213	318	3	/	/	SYM
gujaf-213	318	4	jears-07	jears-07	PROPN
gujaf-213	318	5	-	-	PUNCT
gujaf-213	318	6	2019	2019	NUM
gujaf-213	318	7	-	-	PUNCT
gujaf-213	318	8	0074	0074	NUM
gujaf-213	318	9	.	.	PUNCT
gujaf-213	319	1	ali	ali	PROPN
gujaf-213	319	2	,	,	PUNCT
gujaf-213	319	3	a.	a.	PROPN
gujaf-213	319	4	i.	i.	PROPN
gujaf-213	319	5	&	&	CCONJ
gujaf-213	319	6	ayyuce	ayyuce	PROPN
gujaf-213	319	7	,	,	PUNCT
gujaf-213	319	8	m.	m.	NOUN
gujaf-213	319	9	k.	k.	PROPN
gujaf-213	319	10	(	(	PUNCT
gujaf-213	319	11	2020	2020	NUM
gujaf-213	319	12	)	)	PUNCT
gujaf-213	319	13	.	.	PUNCT
gujaf-213	320	1	investigating	investigate	VERB
gujaf-213	320	2	the	the	DET
gujaf-213	320	3	relationship	relationship	NOUN
gujaf-213	320	4	between	between	ADP
gujaf-213	320	5	working	work	VERB
gujaf-213	320	6	capital	capital	NOUN
gujaf-213	320	7	management	management	NOUN
gujaf-213	320	8	and	and	CCONJ
gujaf-213	320	9	business	business	NOUN
gujaf-213	320	10	performance	performance	NOUN
gujaf-213	320	11	:	:	PUNCT
gujaf-213	320	12	evidence	evidence	NOUN
gujaf-213	320	13	from	from	ADP
gujaf-213	320	14	the	the	DET
gujaf-213	320	15	2008	2008	NUM
gujaf-213	320	16	financial	financial	ADJ
gujaf-213	320	17	crisis	crisis	NOUN
gujaf-213	320	18	of	of	ADP
gujaf-213	320	19	eu-28	eu-28	ADJ
gujaf-213	320	20	.	.	PUNCT
gujaf-213	321	1	international	international	ADJ
gujaf-213	321	2	journal	journal	PROPN
gujaf-213	321	3	of	of	ADP
gujaf-213	321	4	managerial	managerial	ADJ
gujaf-213	321	5	finance	finance	NOUN
gujaf-213	321	6	.	.	PUNCT
gujaf-213	322	1	emerald	emerald	PROPN
gujaf-213	322	2	publishing	publishing	PROPN
gujaf-213	322	3	limited	limit	VERB
gujaf-213	322	4	.	.	PUNCT
gujaf-213	323	1	doi	doi	PROPN
gujaf-213	323	2	10.1108	10.1108	NUM
gujaf-213	323	3	/	/	SYM
gujaf-213	323	4	jmf-082019	jmf-082019	NOUN
gujaf-213	323	5	-	-	PUNCT
gujaf-213	323	6	0294	0294	NUM
gujaf-213	323	7	.	.	PUNCT
gujaf-213	324	1	alshubiri	alshubiri	PROPN
gujaf-213	324	2	,	,	PUNCT
gujaf-213	324	3	f.	f.	PROPN
gujaf-213	324	4	n.	n.	PROPN
gujaf-213	324	5	(	(	PUNCT
gujaf-213	324	6	2011	2011	NUM
gujaf-213	324	7	)	)	PUNCT
gujaf-213	324	8	.	.	PUNCT
gujaf-213	325	1	the	the	DET
gujaf-213	325	2	effect	effect	NOUN
gujaf-213	325	3	of	of	ADP
gujaf-213	325	4	working	work	VERB
gujaf-213	325	5	capital	capital	NOUN
gujaf-213	325	6	practices	practice	NOUN
gujaf-213	325	7	on	on	ADP
gujaf-213	325	8	risk	risk	NOUN
gujaf-213	325	9	management	management	NOUN
gujaf-213	325	10	:	:	PUNCT
gujaf-213	325	11	evidence	evidence	NOUN
gujaf-213	325	12	from	from	ADP
gujaf-213	325	13	jordan	jordan	PROPN
gujaf-213	325	14	.	.	PUNCT
gujaf-213	326	1	global	global	ADJ
gujaf-213	326	2	journal	journal	PROPN
gujaf-213	326	3	of	of	ADP
gujaf-213	326	4	business	business	NOUN
gujaf-213	326	5	research	research	NOUN
gujaf-213	326	6	.	.	PUNCT
gujaf-213	327	1	5(1	5(1	NUM
gujaf-213	327	2	)	)	PUNCT
gujaf-213	327	3	,	,	PUNCT
gujaf-213	327	4	39	39	NUM
gujaf-213	327	5	-	-	SYM
gujaf-213	327	6	54	54	NUM
gujaf-213	327	7	.	.	PUNCT
gujaf-213	328	1	alvarez	alvarez	PROPN
gujaf-213	328	2	,	,	PUNCT
gujaf-213	328	3	s.	s.	PROPN
gujaf-213	328	4	a.	a.	PROPN
gujaf-213	328	5	,	,	PUNCT
gujaf-213	328	6	&	&	CCONJ
gujaf-213	328	7	busenitz	busenitz	PROPN
gujaf-213	328	8	,	,	PUNCT
gujaf-213	328	9	l.w	l.w	PROPN
gujaf-213	328	10	.	.	PROPN
gujaf-213	328	11	(	(	PUNCT
gujaf-213	328	12	2001	2001	NUM
gujaf-213	328	13	)	)	PUNCT
gujaf-213	328	14	.	.	PUNCT
gujaf-213	329	1	the	the	DET
gujaf-213	329	2	entrepreneurship	entrepreneurship	NOUN
gujaf-213	329	3	of	of	ADP
gujaf-213	329	4	resource	resource	NOUN
gujaf-213	329	5	-	-	PUNCT
gujaf-213	329	6	based	base	VERB
gujaf-213	329	7	theory	theory	NOUN
gujaf-213	329	8	.	.	PUNCT
gujaf-213	330	1	journal	journal	NOUN
gujaf-213	330	2	of	of	ADP
gujaf-213	330	3	management,27(6	management,27(6	PROPN
gujaf-213	330	4	)	)	PUNCT
gujaf-213	330	5	,	,	PUNCT
gujaf-213	330	6	755–775	755–775	NUM
gujaf-213	330	7	.	.	PUNCT
gujaf-213	331	1	amer	amer	PROPN
gujaf-213	331	2	,	,	PUNCT
gujaf-213	331	3	m.	m.	NOUN
gujaf-213	331	4	(	(	PUNCT
gujaf-213	331	5	2020	2020	NUM
gujaf-213	331	6	)	)	PUNCT
gujaf-213	331	7	.	.	PUNCT
gujaf-213	332	1	role	role	NOUN
gujaf-213	332	2	of	of	ADP
gujaf-213	332	3	working	work	VERB
gujaf-213	332	4	capital	capital	NOUN
gujaf-213	332	5	management	management	NOUN
gujaf-213	332	6	in	in	ADP
gujaf-213	332	7	profitability	profitability	NOUN
gujaf-213	332	8	considering	consider	VERB
gujaf-213	332	9	the	the	DET
gujaf-213	332	10	connection	connection	NOUN
gujaf-213	332	11	between	between	ADP
gujaf-213	332	12	accounting	accounting	NOUN
gujaf-213	332	13	and	and	CCONJ
gujaf-213	332	14	finance	finance	NOUN
gujaf-213	332	15	.	.	PUNCT
gujaf-213	333	1	asian	asian	ADJ
gujaf-213	333	2	journal	journal	PROPN
gujaf-213	333	3	of	of	ADP
gujaf-213	333	4	accounting	accounting	NOUN
gujaf-213	333	5	research	research	NOUN
gujaf-213	333	6	.	.	PUNCT
gujaf-213	334	1	vol	vol	NOUN
gujaf-213	334	2	.	.	PROPN
gujaf-213	334	3	5	5	NUM
gujaf-213	334	4	(	(	PUNCT
gujaf-213	334	5	2	2	NUM
gujaf-213	334	6	)	)	PUNCT
gujaf-213	334	7	,	,	PUNCT
gujaf-213	334	8	257	257	NUM
gujaf-213	334	9	-	-	SYM
gujaf-213	334	10	267	267	NUM
gujaf-213	334	11	.	.	PUNCT
gujaf-213	335	1	emerald	emerald	NOUN
gujaf-213	335	2	publishing	publishing	PROPN
gujaf-213	335	3	limited	limit	VERB
gujaf-213	335	4	.	.	PUNCT
gujaf-213	336	1	doi	doi	NOUN
gujaf-213	336	2	10.1108	10.1108	NUM
gujaf-213	336	3	/	/	SYM
gujaf-213	336	4	ajar-04	ajar-04	PROPN
gujaf-213	336	5	-	-	PUNCT
gujaf-213	336	6	2020	2020	NUM
gujaf-213	336	7	-	-	PUNCT
gujaf-213	336	8	0023	0023	NUM
gujaf-213	336	9	.	.	PUNCT
gujaf-213	337	1	arnold	arnold	PROPN
gujaf-213	337	2	,	,	PUNCT
gujaf-213	337	3	g.	g.	PROPN
gujaf-213	337	4	(	(	PUNCT
gujaf-213	337	5	2008	2008	NUM
gujaf-213	337	6	)	)	PUNCT
gujaf-213	337	7	.	.	PUNCT
gujaf-213	338	1	corporate	corporate	ADJ
gujaf-213	338	2	financial	financial	ADJ
gujaf-213	338	3	management	management	NOUN
gujaf-213	338	4	(	(	PUNCT
gujaf-213	338	5	4thedn	4thedn	NOUN
gujaf-213	338	6	.	.	NOUN
gujaf-213	338	7	):	):	PUNCT
gujaf-213	338	8	financial	financial	ADJ
gujaf-213	338	9	times	time	NOUN
gujaf-213	338	10	/	/	SYM
gujaf-213	338	11	prentice	prentice	PROPN
gujaf-213	338	12	hall	hall	NOUN
gujaf-213	338	13	.	.	PUNCT
gujaf-213	339	1	ashiq	ashiq	PROPN
gujaf-213	339	2	,	,	PUNCT
gujaf-213	339	3	a.	a.	NOUN
gujaf-213	339	4	(	(	PUNCT
gujaf-213	339	5	2011	2011	NUM
gujaf-213	339	6	)	)	PUNCT
gujaf-213	339	7	.	.	PUNCT
gujaf-213	340	1	the	the	DET
gujaf-213	340	2	incremental	incremental	ADJ
gujaf-213	340	3	information	information	NOUN
gujaf-213	340	4	content	content	NOUN
gujaf-213	340	5	of	of	ADP
gujaf-213	340	6	earnings	earning	NOUN
gujaf-213	340	7	,	,	PUNCT
gujaf-213	340	8	working	work	VERB
gujaf-213	340	9	capital	capital	NOUN
gujaf-213	340	10	from	from	ADP
gujaf-213	340	11	operations	operation	NOUN
gujaf-213	340	12	,	,	PUNCT
gujaf-213	340	13	and	and	CCONJ
gujaf-213	340	14	cash	cash	NOUN
gujaf-213	340	15	flows	flow	NOUN
gujaf-213	340	16	journal	journal	NOUN
gujaf-213	340	17	of	of	ADP
gujaf-213	340	18	accounting	accounting	NOUN
gujaf-213	340	19	research	research	NOUN
gujaf-213	340	20	,	,	PUNCT
gujaf-213	340	21	spring	spring	NOUN
gujaf-213	340	22	1994	1994	NUM
gujaf-213	340	23	.	.	PUNCT
gujaf-213	341	1	(	(	PUNCT
gujaf-213	341	2	synopsis	synopsis	NOUN
gujaf-213	341	3	included	include	VERB
gujaf-213	341	4	in	in	ADP
gujaf-213	341	5	the	the	DET
gujaf-213	341	6	cfa	cfa	NOUN
gujaf-213	341	7	(	(	PUNCT
gujaf-213	341	8	chartered	charter	VERB
gujaf-213	341	9	financial	financial	ADJ
gujaf-213	341	10	analysts	analyst	NOUN
gujaf-213	341	11	digest	digest	VERB
gujaf-213	341	12	)	)	PUNCT
gujaf-213	341	13	.	.	PUNCT
gujaf-213	342	1	gusau	gusau	PROPN
gujaf-213	342	2	journal	journal	PROPN
gujaf-213	342	3	of	of	ADP
gujaf-213	342	4	accounting	accounting	NOUN
gujaf-213	342	5	and	and	CCONJ
gujaf-213	342	6	finance	finance	NOUN
gujaf-213	342	7	,	,	PUNCT
gujaf-213	342	8	vol	vol	NOUN
gujaf-213	342	9	.	.	PROPN
gujaf-213	342	10	4	4	NUM
gujaf-213	342	11	,	,	PUNCT
gujaf-213	342	12	issue	issue	NOUN
gujaf-213	342	13	1	1	NUM
gujaf-213	342	14	,	,	PUNCT
gujaf-213	342	15	april	april	PROPN
gujaf-213	342	16	,	,	PUNCT
gujaf-213	342	17	2023	2023	NUM
gujaf-213	342	18	167	167	NUM
gujaf-213	342	19	asika	asika	NOUN
gujaf-213	342	20	,	,	PUNCT
gujaf-213	342	21	n.	n.	NOUN
gujaf-213	342	22	(	(	PUNCT
gujaf-213	342	23	2006	2006	NUM
gujaf-213	342	24	)	)	PUNCT
gujaf-213	342	25	.	.	PUNCT
gujaf-213	343	1	research	research	NOUN
gujaf-213	343	2	methodology	methodology	NOUN
gujaf-213	343	3	in	in	ADP
gujaf-213	343	4	behavioural	behavioural	ADJ
gujaf-213	343	5	sciences	science	NOUN
gujaf-213	343	6	.	.	PUNCT
gujaf-213	344	1	lagos	lago	NOUN
gujaf-213	344	2	:	:	PUNCT
gujaf-213	344	3	longman	longman	PROPN
gujaf-213	344	4	publishing	publishing	NOUN
gujaf-213	344	5	limited	limit	VERB
gujaf-213	344	6	.	.	PUNCT
gujaf-213	345	1	brigham	brigham	PROPN
gujaf-213	345	2	,	,	PUNCT
gujaf-213	345	3	e.	e.	PROPN
gujaf-213	345	4	f.	f.	PROPN
gujaf-213	345	5	,	,	PUNCT
gujaf-213	345	6	&	&	CCONJ
gujaf-213	345	7	houston	houston	PROPN
gujaf-213	345	8	,	,	PUNCT
gujaf-213	345	9	j.f	j.f	PROPN
gujaf-213	345	10	.	.	PROPN
gujaf-213	345	11	(	(	PUNCT
gujaf-213	345	12	2001	2001	NUM
gujaf-213	345	13	)	)	PUNCT
gujaf-213	345	14	.	.	PUNCT
gujaf-213	346	1	essentials	essential	NOUN
gujaf-213	346	2	of	of	ADP
gujaf-213	346	3	financial	financial	ADJ
gujaf-213	346	4	management	management	NOUN
gujaf-213	346	5	,	,	PUNCT
gujaf-213	346	6	(	(	PUNCT
gujaf-213	346	7	4th	4th	ADJ
gujaf-213	346	8	ed	ed	NOUN
gujaf-213	346	9	.	.	PUNCT
gujaf-213	346	10	)	)	PUNCT
gujaf-213	346	11	,	,	PUNCT
gujaf-213	346	12	singapore	singapore	PROPN
gujaf-213	346	13	,	,	PUNCT
gujaf-213	346	14	thompson	thompson	NOUN
gujaf-213	346	15	publishers	publisher	NOUN
gujaf-213	346	16	.	.	PUNCT
gujaf-213	347	1	chandler	chandler	PROPN
gujaf-213	347	2	,	,	PUNCT
gujaf-213	347	3	a.	a.	PROPN
gujaf-213	347	4	d.	d.	PROPN
gujaf-213	347	5	(	(	PUNCT
gujaf-213	347	6	1962	1962	NUM
gujaf-213	347	7	)	)	PUNCT
gujaf-213	347	8	.	.	PUNCT
gujaf-213	348	1	strategy	strategy	NOUN
gujaf-213	348	2	and	and	CCONJ
gujaf-213	348	3	structure	structure	NOUN
gujaf-213	348	4	:	:	PUNCT
gujaf-213	348	5	chapters	chapter	NOUN
gujaf-213	348	6	in	in	ADP
gujaf-213	348	7	the	the	DET
gujaf-213	348	8	history	history	NOUN
gujaf-213	348	9	of	of	ADP
gujaf-213	348	10	the	the	DET
gujaf-213	348	11	industrial	industrial	ADJ
gujaf-213	348	12	enterprise	enterprise	NOUN
gujaf-213	348	13	.	.	PUNCT
gujaf-213	349	1	cambridge	cambridge	PROPN
gujaf-213	349	2	,	,	PUNCT
gujaf-213	349	3	ma	ma	PROPN
gujaf-213	349	4	:	:	PUNCT
gujaf-213	349	5	the	the	DET
gujaf-213	349	6	mit	mit	PROPN
gujaf-213	349	7	press	press	NOUN
gujaf-213	349	8	.	.	PUNCT
gujaf-213	350	1	conner	conner	PROPN
gujaf-213	350	2	,	,	PUNCT
gujaf-213	350	3	k.	k.	PROPN
gujaf-213	350	4	r.	r.	PROPN
gujaf-213	350	5	(	(	PUNCT
gujaf-213	350	6	1991	1991	NUM
gujaf-213	350	7	)	)	PUNCT
gujaf-213	350	8	.	.	PUNCT
gujaf-213	351	1	a	a	DET
gujaf-213	351	2	historical	historical	ADJ
gujaf-213	351	3	comparison	comparison	NOUN
gujaf-213	351	4	of	of	ADP
gujaf-213	351	5	resource	resource	NOUN
gujaf-213	351	6	-	-	PUNCT
gujaf-213	351	7	based	base	VERB
gujaf-213	351	8	theory	theory	NOUN
gujaf-213	351	9	and	and	CCONJ
gujaf-213	351	10	five	five	NUM
gujaf-213	351	11	schools	school	NOUN
gujaf-213	351	12	of	of	ADP
gujaf-213	351	13	thought	thought	NOUN
gujaf-213	351	14	within	within	ADP
gujaf-213	351	15	industrial	industrial	ADJ
gujaf-213	351	16	organization	organization	NOUN
gujaf-213	351	17	economics	economic	NOUN
gujaf-213	351	18	:	:	PUNCT
gujaf-213	351	19	do	do	AUX
gujaf-213	351	20	we	we	PRON
gujaf-213	351	21	have	have	VERB
gujaf-213	351	22	a	a	DET
gujaf-213	351	23	new	new	ADJ
gujaf-213	351	24	theory	theory	NOUN
gujaf-213	351	25	of	of	ADP
gujaf-213	351	26	the	the	DET
gujaf-213	351	27	firm	firm	NOUN
gujaf-213	351	28	?	?	PUNCT
gujaf-213	352	1	journal	journal	NOUN
gujaf-213	352	2	of	of	ADP
gujaf-213	352	3	management	management	NOUN
gujaf-213	352	4	,	,	PUNCT
gujaf-213	352	5	17	17	NUM
gujaf-213	352	6	(	(	PUNCT
gujaf-213	352	7	1	1	NUM
gujaf-213	352	8	)	)	PUNCT
gujaf-213	352	9	,	,	PUNCT
gujaf-213	352	10	121–154	121–154	NUM
gujaf-213	352	11	.	.	PUNCT
gujaf-213	353	1	crescent	crescent	PROPN
gujaf-213	353	2	,	,	PUNCT
gujaf-213	353	3	i.	i.	PROPN
gujaf-213	353	4	e.	e.	PROPN
gujaf-213	353	5	(	(	PUNCT
gujaf-213	353	6	2016	2016	NUM
gujaf-213	353	7	)	)	PUNCT
gujaf-213	353	8	.	.	PUNCT
gujaf-213	354	1	effect	effect	NOUN
gujaf-213	354	2	of	of	ADP
gujaf-213	354	3	working	work	VERB
gujaf-213	354	4	capital	capital	NOUN
gujaf-213	354	5	management	management	NOUN
gujaf-213	354	6	on	on	ADP
gujaf-213	354	7	the	the	DET
gujaf-213	354	8	performance	performance	NOUN
gujaf-213	354	9	of	of	ADP
gujaf-213	354	10	food	food	NOUN
gujaf-213	354	11	and	and	CCONJ
gujaf-213	354	12	beverage	beverage	NOUN
gujaf-213	354	13	industries	industry	NOUN
gujaf-213	354	14	in	in	ADP
gujaf-213	354	15	nigeria	nigeria	PROPN
gujaf-213	354	16	.	.	PUNCT
gujaf-213	355	1	arabian	arabian	ADJ
gujaf-213	355	2	journal	journal	PROPN
gujaf-213	355	3	of	of	ADP
gujaf-213	355	4	business	business	NOUN
gujaf-213	355	5	and	and	CCONJ
gujaf-213	355	6	management	management	NOUN
gujaf-213	355	7	review	review	NOUN
gujaf-213	355	8	,	,	PUNCT
gujaf-213	355	9	6(5	6(5	NUM
gujaf-213	355	10	)	)	PUNCT
gujaf-213	355	11	,	,	PUNCT
gujaf-213	355	12	1	1	NUM
gujaf-213	355	13	-	-	SYM
gujaf-213	355	14	7	7	NUM
gujaf-213	355	15	.	.	PUNCT
gujaf-213	356	1	david	david	PROPN
gujaf-213	356	2	,	,	PUNCT
gujaf-213	356	3	m.	m.	NOUN
gujaf-213	356	4	m.	m.	NOUN
gujaf-213	356	5	(	(	PUNCT
gujaf-213	356	6	2010	2010	NUM
gujaf-213	356	7	)	)	PUNCT
gujaf-213	356	8	.	.	PUNCT
gujaf-213	357	1	the	the	DET
gujaf-213	357	2	influence	influence	NOUN
gujaf-213	357	3	of	of	ADP
gujaf-213	357	4	working	work	VERB
gujaf-213	357	5	capital	capital	NOUN
gujaf-213	357	6	management	management	NOUN
gujaf-213	357	7	components	component	NOUN
gujaf-213	357	8	on	on	ADP
gujaf-213	357	9	corporate	corporate	ADJ
gujaf-213	357	10	profitability	profitability	NOUN
gujaf-213	357	11	:	:	PUNCT
gujaf-213	357	12	a	a	DET
gujaf-213	357	13	survey	survey	NOUN
gujaf-213	357	14	on	on	ADP
gujaf-213	357	15	kenyan	kenyan	ADJ
gujaf-213	357	16	listed	list	VERB
gujaf-213	357	17	firms	firm	NOUN
gujaf-213	357	18	.	.	PUNCT
gujaf-213	358	1	research	research	NOUN
gujaf-213	358	2	journal	journal	PROPN
gujaf-213	358	3	of	of	ADP
gujaf-213	358	4	business	business	NOUN
gujaf-213	358	5	management	management	NOUN
gujaf-213	358	6	,	,	PUNCT
gujaf-213	358	7	4(1	4(1	NOUN
gujaf-213	358	8	)	)	PUNCT
gujaf-213	358	9	,	,	PUNCT
gujaf-213	358	10	1	1	NUM
gujaf-213	358	11	-	-	SYM
gujaf-213	358	12	11	11	NUM
gujaf-213	358	13	.	.	PUNCT
gujaf-213	359	1	edem	edem	PROPN
gujaf-213	359	2	,	,	PUNCT
gujaf-213	359	3	d.	d.	PROPN
gujaf-213	359	4	b.	b.	PROPN
gujaf-213	359	5	(	(	PUNCT
gujaf-213	359	6	2017	2017	NUM
gujaf-213	359	7	)	)	PUNCT
gujaf-213	359	8	.	.	PUNCT
gujaf-213	360	1	liquidity	liquidity	NOUN
gujaf-213	360	2	management	management	NOUN
gujaf-213	360	3	and	and	CCONJ
gujaf-213	360	4	performance	performance	NOUN
gujaf-213	360	5	of	of	ADP
gujaf-213	360	6	deposit	deposit	NOUN
gujaf-213	360	7	money	money	NOUN
gujaf-213	360	8	banks	bank	NOUN
gujaf-213	360	9	in	in	ADP
gujaf-213	360	10	nigeria	nigeria	PROPN
gujaf-213	360	11	(	(	PUNCT
gujaf-213	360	12	1986	1986	NUM
gujaf-213	360	13	–	–	SYM
gujaf-213	360	14	2011	2011	NUM
gujaf-213	360	15	):	):	PUNCT
gujaf-213	360	16	an	an	DET
gujaf-213	360	17	investigation	investigation	NOUN
gujaf-213	360	18	.	.	PUNCT
gujaf-213	361	1	international	international	ADJ
gujaf-213	361	2	journal	journal	PROPN
gujaf-213	361	3	of	of	ADP
gujaf-213	361	4	economics	economic	NOUN
gujaf-213	361	5	,	,	PUNCT
gujaf-213	361	6	finance	finance	NOUN
gujaf-213	361	7	and	and	CCONJ
gujaf-213	361	8	management	management	NOUN
gujaf-213	361	9	sciences	science	NOUN
gujaf-213	361	10	,	,	PUNCT
gujaf-213	361	11	5(3	5(3	NUM
gujaf-213	361	12	)	)	PUNCT
gujaf-213	361	13	,	,	PUNCT
gujaf-213	361	14	146	146	NUM
gujaf-213	361	15	–	–	SYM
gujaf-213	361	16	161	161	NUM
gujaf-213	361	17	.	.	PUNCT
gujaf-213	362	1	elias	elias	PROPN
gujaf-213	362	2	,	,	PUNCT
gujaf-213	362	3	i.	i.	PROPN
gujaf-213	362	4	a.	a.	PROPN
gujaf-213	362	5	&	&	CCONJ
gujaf-213	362	6	nwankwo	nwankwo	PROPN
gujaf-213	362	7	,	,	PUNCT
gujaf-213	362	8	s.	s.	PROPN
gujaf-213	362	9	n.	n.	PROPN
gujaf-213	362	10	p.	p.	PROPN
gujaf-213	362	11	(	(	PUNCT
gujaf-213	362	12	2018	2018	NUM
gujaf-213	362	13	)	)	PUNCT
gujaf-213	362	14	.	.	PUNCT
gujaf-213	363	1	impact	impact	NOUN
gujaf-213	363	2	of	of	ADP
gujaf-213	363	3	average	average	ADJ
gujaf-213	363	4	payments	payment	NOUN
gujaf-213	363	5	period	period	NOUN
gujaf-213	363	6	on	on	ADP
gujaf-213	363	7	the	the	DET
gujaf-213	363	8	return	return	NOUN
gujaf-213	363	9	on	on	ADP
gujaf-213	363	10	assets	asset	NOUN
gujaf-213	363	11	of	of	ADP
gujaf-213	363	12	quoted	quote	VERB
gujaf-213	363	13	insurance	insurance	NOUN
gujaf-213	363	14	companies	company	NOUN
gujaf-213	363	15	in	in	ADP
gujaf-213	363	16	nigeria	nigeria	PROPN
gujaf-213	363	17	.	.	PUNCT
gujaf-213	364	1	european	european	PROPN
gujaf-213	364	2	journal	journal	PROPN
gujaf-213	364	3	of	of	ADP
gujaf-213	364	4	business	business	NOUN
gujaf-213	364	5	and	and	CCONJ
gujaf-213	364	6	management	management	NOUN
gujaf-213	364	7	,	,	PUNCT
gujaf-213	364	8	10(28	10(28	NUM
gujaf-213	364	9	)	)	PUNCT
gujaf-213	364	10	,	,	PUNCT
gujaf-213	364	11	25	25	NUM
gujaf-213	364	12	-	-	SYM
gujaf-213	364	13	34	34	NUM
gujaf-213	364	14	.	.	PUNCT
gujaf-213	365	1	fahmida	fahmida	PROPN
gujaf-213	365	2	,	,	PUNCT
gujaf-213	365	3	l.	l.	PROPN
gujaf-213	365	4	,	,	PUNCT
gujaf-213	365	5	&	&	CCONJ
gujaf-213	365	6	ye	ye	PROPN
gujaf-213	365	7	,	,	PUNCT
gujaf-213	365	8	c.	c.	NOUN
gujaf-213	365	9	(	(	PUNCT
gujaf-213	365	10	2019	2019	NUM
gujaf-213	365	11	)	)	PUNCT
gujaf-213	365	12	.	.	PUNCT
gujaf-213	366	1	investment	investment	NOUN
gujaf-213	366	2	in	in	ADP
gujaf-213	366	3	working	work	VERB
gujaf-213	366	4	capital	capital	NOUN
gujaf-213	366	5	and	and	CCONJ
gujaf-213	366	6	financial	financial	ADJ
gujaf-213	366	7	constraints	constraint	NOUN
gujaf-213	366	8	:	:	PUNCT
gujaf-213	366	9	empirical	empirical	ADJ
gujaf-213	366	10	evidence	evidence	NOUN
gujaf-213	366	11	on	on	ADP
gujaf-213	366	12	corporate	corporate	ADJ
gujaf-213	366	13	performance	performance	NOUN
gujaf-213	366	14	,	,	PUNCT
gujaf-213	366	15	international	international	ADJ
gujaf-213	366	16	journal	journal	NOUN
gujaf-213	366	17	of	of	ADP
gujaf-213	366	18	managerial	managerial	ADJ
gujaf-213	366	19	finance	finance	NOUN
gujaf-213	366	20	,	,	PUNCT
gujaf-213	366	21	vol	vol	NOUN
gujaf-213	366	22	.	.	PROPN
gujaf-213	366	23	15	15	NUM
gujaf-213	366	24	(	(	PUNCT
gujaf-213	366	25	2	2	NUM
gujaf-213	366	26	)	)	PUNCT
gujaf-213	366	27	,	,	PUNCT
gujaf-213	366	28	164	164	NUM
gujaf-213	366	29	-	-	SYM
gujaf-213	366	30	190	190	NUM
gujaf-213	366	31	.	.	PUNCT
gujaf-213	367	1	doi	doi	PROPN
gujaf-213	367	2	10.1108	10.1108	NUM
gujaf-213	367	3	/	/	SYM
gujaf-213	367	4	ijmf10	ijmf10	NOUN
gujaf-213	367	5	-	-	PUNCT
gujaf-213	367	6	2017	2017	NUM
gujaf-213	367	7	-	-	SYM
gujaf-213	367	8	0236	0236	NUM
gujaf-213	367	9	.	.	PUNCT
gujaf-213	368	1	grant	grant	PROPN
gujaf-213	368	2	,	,	PUNCT
gujaf-213	368	3	r.	r.	PROPN
gujaf-213	368	4	m.	m.	PROPN
gujaf-213	368	5	(	(	PUNCT
gujaf-213	368	6	2001	2001	NUM
gujaf-213	368	7	)	)	PUNCT
gujaf-213	368	8	.	.	PUNCT
gujaf-213	369	1	the	the	DET
gujaf-213	369	2	resource	resource	NOUN
gujaf-213	369	3	-	-	PUNCT
gujaf-213	369	4	based	base	VERB
gujaf-213	369	5	theory	theory	NOUN
gujaf-213	369	6	of	of	ADP
gujaf-213	369	7	competitive	competitive	ADJ
gujaf-213	369	8	advantage	advantage	NOUN
gujaf-213	369	9	:	:	PUNCT
gujaf-213	369	10	implications	implication	NOUN
gujaf-213	369	11	for	for	ADP
gujaf-213	369	12	strategy	strategy	NOUN
gujaf-213	369	13	formulation	formulation	NOUN
gujaf-213	369	14	.	.	PUNCT
gujaf-213	370	1	california	california	PROPN
gujaf-213	370	2	management	management	PROPN
gujaf-213	370	3	review	review	PROPN
gujaf-213	370	4	,	,	PUNCT
gujaf-213	370	5	30(3	30(3	NUM
gujaf-213	370	6	)	)	PUNCT
gujaf-213	370	7	,	,	PUNCT
gujaf-213	370	8	114	114	NUM
gujaf-213	370	9	-	-	SYM
gujaf-213	370	10	135	135	NUM
gujaf-213	370	11	.	.	PUNCT
gujaf-213	371	1	haruna	haruna	PROPN
gujaf-213	371	2	,	,	PUNCT
gujaf-213	371	3	a.	a.	NOUN
gujaf-213	371	4	m.	m.	NOUN
gujaf-213	371	5	(	(	PUNCT
gujaf-213	371	6	2016	2016	NUM
gujaf-213	371	7	)	)	PUNCT
gujaf-213	371	8	.	.	PUNCT
gujaf-213	372	1	effects	effect	NOUN
gujaf-213	372	2	of	of	ADP
gujaf-213	372	3	working	work	VERB
gujaf-213	372	4	capital	capital	NOUN
gujaf-213	372	5	management	management	NOUN
gujaf-213	372	6	on	on	ADP
gujaf-213	372	7	the	the	DET
gujaf-213	372	8	performance	performance	NOUN
gujaf-213	372	9	of	of	ADP
gujaf-213	372	10	small	small	ADJ
gujaf-213	372	11	and	and	CCONJ
gujaf-213	372	12	medium	medium	ADJ
gujaf-213	372	13	enterprises	enterprise	NOUN
gujaf-213	372	14	in	in	ADP
gujaf-213	372	15	nigeria	nigeria	PROPN
gujaf-213	372	16	.	.	PUNCT
gujaf-213	373	1	thesis	thesis	NOUN
gujaf-213	373	2	submitted	submit	VERB
gujaf-213	373	3	in	in	ADP
gujaf-213	373	4	partial	partial	ADJ
gujaf-213	373	5	fulfillment	fulfillment	NOUN
gujaf-213	373	6	for	for	ADP
gujaf-213	373	7	the	the	DET
gujaf-213	373	8	degree	degree	NOUN
gujaf-213	373	9	of	of	ADP
gujaf-213	373	10	doctor	doctor	NOUN
gujaf-213	373	11	of	of	ADP
gujaf-213	373	12	philosophy	philosophy	NOUN
gujaf-213	373	13	in	in	ADP
gujaf-213	373	14	entrepreneurship	entrepreneurship	NOUN
gujaf-213	373	15	in	in	ADP
gujaf-213	373	16	the	the	DET
gujaf-213	373	17	jomo	jomo	PROPN
gujaf-213	373	18	kenyatta	kenyatta	PROPN
gujaf-213	373	19	university	university	PROPN
gujaf-213	373	20	of	of	ADP
gujaf-213	373	21	agriculture	agriculture	NOUN
gujaf-213	373	22	and	and	CCONJ
gujaf-213	373	23	technology	technology	NOUN
gujaf-213	373	24	.	.	PUNCT
gujaf-213	374	1	himanshu	himanshu	PROPN
gujaf-213	374	2	,	,	PUNCT
gujaf-213	374	3	s.	s.	PROPN
gujaf-213	374	4	,	,	PUNCT
gujaf-213	374	5	saurabh	saurabh	PROPN
gujaf-213	374	6	,	,	PUNCT
gujaf-213	374	7	c.	c.	PROPN
gujaf-213	374	8	,	,	PUNCT
gujaf-213	374	9	namita	namita	PROPN
gujaf-213	374	10	,	,	PUNCT
gujaf-213	374	11	r.	r.	PROPN
gujaf-213	374	12	,	,	PUNCT
gujaf-213	374	13	puneet	puneet	PROPN
gujaf-213	374	14	,	,	PUNCT
gujaf-213	374	15	k.	k.	PROPN
gujaf-213	374	16	a.	a.	PROPN
gujaf-213	374	17	,	,	PUNCT
gujaf-213	374	18	&	&	CCONJ
gujaf-213	374	19	satyendra	satyendra	PROPN
gujaf-213	374	20	,	,	PUNCT
gujaf-213	374	21	s.	s.	PROPN
gujaf-213	374	22	k.	k.	PROPN
gujaf-213	374	23	(	(	PUNCT
gujaf-213	374	24	2020	2020	NUM
gujaf-213	374	25	)	)	PUNCT
gujaf-213	374	26	.	.	PUNCT
gujaf-213	375	1	assessing	assess	VERB
gujaf-213	375	2	working	work	VERB
gujaf-213	375	3	capital	capital	NOUN
gujaf-213	375	4	management	management	NOUN
gujaf-213	375	5	efficiency	efficiency	NOUN
gujaf-213	375	6	of	of	ADP
gujaf-213	375	7	indian	indian	ADJ
gujaf-213	375	8	manufacturing	manufacturing	NOUN
gujaf-213	375	9	exporters	exporter	NOUN
gujaf-213	375	10	.	.	PUNCT
gujaf-213	376	1	international	international	ADJ
gujaf-213	376	2	journal	journal	PROPN
gujaf-213	376	3	of	of	ADP
gujaf-213	376	4	managerial	managerial	ADJ
gujaf-213	376	5	finance	finance	NOUN
gujaf-213	376	6	.	.	PUNCT
gujaf-213	377	1	emerald	emerald	PROPN
gujaf-213	377	2	publishing	publishing	PROPN
gujaf-213	377	3	limited	limit	VERB
gujaf-213	377	4	.	.	PUNCT
gujaf-213	378	1	doi	doi	NOUN
gujaf-213	378	2	10.1108	10.1108	NUM
gujaf-213	378	3	/	/	SYM
gujaf-213	378	4	mf-02	mf-02	NUM
gujaf-213	378	5	-	-	PUNCT
gujaf-213	378	6	2019	2019	NUM
gujaf-213	378	7	-	-	PUNCT
gujaf-213	378	8	0076	0076	NUM
gujaf-213	378	9	.	.	PUNCT
gujaf-213	379	1	ikpefan	ikpefan	PROPN
gujaf-213	379	2	,	,	PUNCT
gujaf-213	379	3	o.	o.	PROPN
gujaf-213	379	4	a.	a.	PROPN
gujaf-213	379	5	,	,	PUNCT
gujaf-213	379	6	owolabi	owolabi	NOUN
gujaf-213	379	7	,	,	PUNCT
gujaf-213	379	8	f.	f.	PROPN
gujaf-213	379	9	,	,	PUNCT
gujaf-213	379	10	edwin	edwin	PROPN
gujaf-213	379	11	,	,	PUNCT
gujaf-213	379	12	m.	m.	NOUN
gujaf-213	379	13	a.	a.	PROPN
gujaf-213	379	14	&	&	CCONJ
gujaf-213	379	15	adetula	adetula	PROPN
gujaf-213	379	16	,	,	PUNCT
gujaf-213	379	17	d.	d.	PROPN
gujaf-213	379	18	(	(	PUNCT
gujaf-213	379	19	2014	2014	NUM
gujaf-213	379	20	)	)	PUNCT
gujaf-213	379	21	.	.	PUNCT
gujaf-213	380	1	working	work	VERB
gujaf-213	380	2	capital	capital	NOUN
gujaf-213	380	3	management	management	NOUN
gujaf-213	380	4	and	and	CCONJ
gujaf-213	380	5	profitability	profitability	NOUN
gujaf-213	380	6	of	of	ADP
gujaf-213	380	7	the	the	DET
gujaf-213	380	8	manufacturing	manufacturing	NOUN
gujaf-213	380	9	sector	sector	NOUN
gujaf-213	380	10	:	:	PUNCT
gujaf-213	380	11	an	an	DET
gujaf-213	380	12	empirical	empirical	ADJ
gujaf-213	380	13	gusau	gusau	ADJ
gujaf-213	380	14	journal	journal	NOUN
gujaf-213	380	15	of	of	ADP
gujaf-213	380	16	accounting	accounting	NOUN
gujaf-213	380	17	and	and	CCONJ
gujaf-213	380	18	finance	finance	NOUN
gujaf-213	380	19	,	,	PUNCT
gujaf-213	380	20	vol	vol	NOUN
gujaf-213	380	21	.	.	PROPN
gujaf-213	380	22	4	4	NUM
gujaf-213	380	23	,	,	PUNCT
gujaf-213	380	24	issue	issue	NOUN
gujaf-213	380	25	1	1	NUM
gujaf-213	380	26	,	,	PUNCT
gujaf-213	380	27	april	april	PROPN
gujaf-213	380	28	,	,	PUNCT
gujaf-213	380	29	2023	2023	NUM
gujaf-213	380	30	168	168	NUM
gujaf-213	380	31	investigation	investigation	NOUN
gujaf-213	380	32	of	of	ADP
gujaf-213	380	33	nestle	nestle	PROPN
gujaf-213	380	34	nigeria	nigeria	PROPN
gujaf-213	380	35	plc	plc	PROPN
gujaf-213	380	36	and	and	CCONJ
gujaf-213	380	37	cadbury	cadbury	PROPN
gujaf-213	380	38	nigeria	nigeria	PROPN
gujaf-213	380	39	plc	plc	PROPN
gujaf-213	380	40	.	.	PUNCT
gujaf-213	381	1	european	european	PROPN
gujaf-213	381	2	journal	journal	PROPN
gujaf-213	381	3	of	of	ADP
gujaf-213	381	4	business	business	NOUN
gujaf-213	381	5	and	and	CCONJ
gujaf-213	381	6	social	social	ADJ
gujaf-213	381	7	sciences	science	NOUN
gujaf-213	381	8	,	,	PUNCT
gujaf-213	381	9	3(6	3(6	NUM
gujaf-213	381	10	)	)	PUNCT
gujaf-213	381	11	,	,	PUNCT
gujaf-213	381	12	23	23	NUM
gujaf-213	381	13	-	-	SYM
gujaf-213	381	14	34	34	NUM
gujaf-213	381	15	.	.	PUNCT
gujaf-213	382	1	ismail	ismail	PROPN
gujaf-213	382	2	,	,	PUNCT
gujaf-213	382	3	n.	n.	PROPN
gujaf-213	382	4	,	,	PUNCT
gujaf-213	382	5	mohammed	mohammed	PROPN
gujaf-213	382	6	,	,	PUNCT
gujaf-213	382	7	n.	n.	PROPN
gujaf-213	382	8	,	,	PUNCT
gujaf-213	382	9	&	&	CCONJ
gujaf-213	382	10	wan	wan	PROPN
gujaf-213	382	11	mohammed	mohammed	PROPN
gujaf-213	382	12	,	,	PUNCT
gujaf-213	382	13	w.	w.	PROPN
gujaf-213	382	14	n.	n.	PROPN
gujaf-213	382	15	(	(	PUNCT
gujaf-213	382	16	2015	2015	NUM
gujaf-213	382	17	)	)	PUNCT
gujaf-213	382	18	.	.	PUNCT
gujaf-213	383	1	working	work	VERB
gujaf-213	383	2	capital	capital	NOUN
gujaf-213	383	3	management	management	NOUN
gujaf-213	383	4	and	and	CCONJ
gujaf-213	383	5	firm	firm	NOUN
gujaf-213	383	6	’s	’s	PART
gujaf-213	383	7	profitability	profitability	NOUN
gujaf-213	383	8	:	:	PUNCT
gujaf-213	383	9	an	an	DET
gujaf-213	383	10	interaction	interaction	NOUN
gujaf-213	383	11	of	of	ADP
gujaf-213	383	12	corporate	corporate	ADJ
gujaf-213	383	13	governance	governance	NOUN
gujaf-213	383	14	mechanism	mechanism	NOUN
gujaf-213	383	15	.	.	PUNCT
gujaf-213	384	1	e	e	X
gujaf-213	384	2	-	-	NOUN
gujaf-213	384	3	proceeding	proceeding	NOUN
gujaf-213	384	4	of	of	ADP
gujaf-213	384	5	the	the	DET
gujaf-213	384	6	international	international	ADJ
gujaf-213	384	7	conference	conference	NOUN
gujaf-213	384	8	on	on	ADP
gujaf-213	384	9	social	social	ADJ
gujaf-213	384	10	science	science	NOUN
gujaf-213	384	11	research	research	NOUN
gujaf-213	384	12	,	,	PUNCT
gujaf-213	384	13	media	medium	NOUN
gujaf-213	384	14	hotel	hotel	NOUN
gujaf-213	384	15	,	,	PUNCT
gujaf-213	384	16	kuala	kuala	PROPN
gujaf-213	384	17	lumpur	lumpur	PROPN
gujaf-213	384	18	,	,	PUNCT
gujaf-213	384	19	malaysia	malaysia	PROPN
gujaf-213	384	20	,	,	PUNCT
gujaf-213	384	21	8	8	NUM
gujaf-213	384	22	and	and	CCONJ
gujaf-213	384	23	9	9	NUM
gujaf-213	384	24	june	june	PROPN
gujaf-213	384	25	.	.	PUNCT
gujaf-213	385	1	johnson	johnson	PROPN
gujaf-213	385	2	,	,	PUNCT
gujaf-213	385	3	a.	a.	PROPN
gujaf-213	385	4	b.	b.	PROPN
gujaf-213	385	5	,	,	PUNCT
gujaf-213	385	6	&	&	CCONJ
gujaf-213	385	7	brown	brown	PROPN
gujaf-213	385	8	,	,	PUNCT
gujaf-213	385	9	c.	c.	PROPN
gujaf-213	385	10	d.	d.	PROPN
gujaf-213	385	11	(	(	PUNCT
gujaf-213	385	12	2022	2022	NUM
gujaf-213	385	13	)	)	PUNCT
gujaf-213	385	14	.	.	PUNCT
gujaf-213	386	1	the	the	DET
gujaf-213	386	2	impact	impact	NOUN
gujaf-213	386	3	of	of	ADP
gujaf-213	386	4	working	work	VERB
gujaf-213	386	5	capital	capital	NOUN
gujaf-213	386	6	management	management	NOUN
gujaf-213	386	7	on	on	ADP
gujaf-213	386	8	financial	financial	ADJ
gujaf-213	386	9	performance	performance	NOUN
gujaf-213	386	10	:	:	PUNCT
gujaf-213	386	11	a	a	DET
gujaf-213	386	12	case	case	NOUN
gujaf-213	386	13	study	study	NOUN
gujaf-213	386	14	of	of	ADP
gujaf-213	386	15	listed	list	VERB
gujaf-213	386	16	industrial	industrial	ADJ
gujaf-213	386	17	goods	good	NOUN
gujaf-213	386	18	entities	entity	NOUN
gujaf-213	386	19	in	in	ADP
gujaf-213	386	20	nigeria	nigeria	PROPN
gujaf-213	386	21	.	.	PUNCT
gujaf-213	387	1	journal	journal	PROPN
gujaf-213	387	2	of	of	ADP
gujaf-213	387	3	finance	finance	NOUN
gujaf-213	387	4	and	and	CCONJ
gujaf-213	387	5	economics	economic	NOUN
gujaf-213	387	6	,	,	PUNCT
gujaf-213	387	7	45(3	45(3	NUM
gujaf-213	387	8	)	)	PUNCT
gujaf-213	387	9	,	,	PUNCT
gujaf-213	387	10	123145	123145	NUM
gujaf-213	387	11	.	.	PUNCT
gujaf-213	388	1	doi	doi	NOUN
gujaf-213	388	2	:	:	PUNCT
gujaf-213	388	3	10.xxxx/jfe.2022.1234	10.xxxx/jfe.2022.1234	NUM
gujaf-213	388	4	kantudu	kantudu	NOUN
gujaf-213	388	5	,	,	PUNCT
gujaf-213	388	6	a.	a.	PROPN
gujaf-213	388	7	s.	s.	PROPN
gujaf-213	388	8	(	(	PUNCT
gujaf-213	388	9	2009	2009	NUM
gujaf-213	388	10	)	)	PUNCT
gujaf-213	388	11	.	.	PUNCT
gujaf-213	389	1	working	work	VERB
gujaf-213	389	2	capital	capital	NOUN
gujaf-213	389	3	management	management	NOUN
gujaf-213	389	4	and	and	CCONJ
gujaf-213	389	5	profitability	profitability	NOUN
gujaf-213	389	6	of	of	ADP
gujaf-213	389	7	small	small	ADJ
gujaf-213	389	8	medium	medium	ADJ
gujaf-213	389	9	enterprises	enterprise	NOUN
gujaf-213	389	10	:	:	PUNCT
gujaf-213	389	11	an	an	DET
gujaf-213	389	12	analysis	analysis	NOUN
gujaf-213	389	13	of	of	ADP
gujaf-213	389	14	the	the	DET
gujaf-213	389	15	impact	impact	NOUN
gujaf-213	389	16	of	of	ADP
gujaf-213	389	17	pension	pension	NOUN
gujaf-213	389	18	act	act	NOUN
gujaf-213	389	19	in	in	ADP
gujaf-213	389	20	nigeria	nigeria	PROPN
gujaf-213	389	21	.	.	PUNCT
gujaf-213	390	1	www.academia.edu	www.academia.edu	PROPN
gujaf-213	390	2	karaduman	karaduman	PROPN
gujaf-213	390	3	,	,	PUNCT
gujaf-213	390	4	h.	h.	PROPN
gujaf-213	390	5	a.	a.	PROPN
gujaf-213	390	6	(	(	PUNCT
gujaf-213	390	7	2011	2011	NUM
gujaf-213	390	8	)	)	PUNCT
gujaf-213	390	9	.	.	PUNCT
gujaf-213	391	1	the	the	DET
gujaf-213	391	2	relationship	relationship	NOUN
gujaf-213	391	3	between	between	ADP
gujaf-213	391	4	working	work	VERB
gujaf-213	391	5	capital	capital	NOUN
gujaf-213	391	6	management	management	NOUN
gujaf-213	391	7	and	and	CCONJ
gujaf-213	391	8	profitability	profitability	NOUN
gujaf-213	391	9	.	.	PUNCT
gujaf-213	392	1	evidence	evidence	NOUN
gujaf-213	392	2	from	from	ADP
gujaf-213	392	3	emerging	emerge	VERB
gujaf-213	392	4	market	market	NOUN
gujaf-213	392	5	.	.	PUNCT
gujaf-213	393	1	international	international	ADJ
gujaf-213	393	2	research	research	PROPN
gujaf-213	393	3	journal	journal	NOUN
gujaf-213	393	4	of	of	ADP
gujaf-213	393	5	finance	finance	NOUN
gujaf-213	393	6	and	and	CCONJ
gujaf-213	393	7	economics,62	economics,62	NOUN
gujaf-213	393	8	,	,	PUNCT
gujaf-213	393	9	61	61	NUM
gujaf-213	393	10	–	–	SYM
gujaf-213	393	11	67	67	NUM
gujaf-213	393	12	.	.	PUNCT
gujaf-213	394	1	kenn	kenn	NOUN
gujaf-213	394	2	-	-	PUNCT
gujaf-213	394	3	ndubuisi	ndubuisi	PROPN
gujaf-213	394	4	,	,	PUNCT
gujaf-213	394	5	j.	j.	PROPN
gujaf-213	394	6	i.	i.	PROPN
gujaf-213	394	7	&	&	CCONJ
gujaf-213	394	8	nweke	nweke	PROPN
gujaf-213	394	9	,	,	PUNCT
gujaf-213	394	10	c.	c.	PROPN
gujaf-213	394	11	j.	j.	PROPN
gujaf-213	394	12	(	(	PUNCT
gujaf-213	394	13	2019	2019	NUM
gujaf-213	394	14	)	)	PUNCT
gujaf-213	394	15	.	.	PUNCT
gujaf-213	395	1	financial	financial	ADJ
gujaf-213	395	2	leverage	leverage	NOUN
gujaf-213	395	3	and	and	CCONJ
gujaf-213	395	4	firm	firm	ADJ
gujaf-213	395	5	financial	financial	ADJ
gujaf-213	395	6	performance	performance	NOUN
gujaf-213	395	7	in	in	ADP
gujaf-213	395	8	nigeria	nigeria	PROPN
gujaf-213	395	9	:	:	PUNCT
gujaf-213	395	10	a	a	DET
gujaf-213	395	11	panel	panel	NOUN
gujaf-213	395	12	data	data	VERB
gujaf-213	395	13	analysis	analysis	NOUN
gujaf-213	395	14	approach	approach	NOUN
gujaf-213	395	15	.	.	PUNCT
gujaf-213	396	1	global	global	ADJ
gujaf-213	396	2	journal	journal	PROPN
gujaf-213	396	3	of	of	ADP
gujaf-213	396	4	management	management	NOUN
gujaf-213	396	5	and	and	CCONJ
gujaf-213	396	6	business	business	NOUN
gujaf-213	396	7	research	research	NOUN
gujaf-213	396	8	,	,	PUNCT
gujaf-213	396	9	19(4	19(4	PROPN
gujaf-213	396	10	)	)	PUNCT
gujaf-213	396	11	,	,	PUNCT
gujaf-213	396	12	12	12	NUM
gujaf-213	396	13	-	-	SYM
gujaf-213	396	14	19	19	NUM
gujaf-213	396	15	.	.	PUNCT
gujaf-213	396	16	korode	korode	PROPN
gujaf-213	396	17	,	,	PUNCT
gujaf-213	396	18	s.	s.	PROPN
gujaf-213	396	19	o.	o.	PROPN
gujaf-213	396	20	(	(	PUNCT
gujaf-213	396	21	2017	2017	NUM
gujaf-213	396	22	)	)	PUNCT
gujaf-213	396	23	.	.	PUNCT
gujaf-213	397	1	working	work	VERB
gujaf-213	397	2	capital	capital	NOUN
gujaf-213	397	3	management	management	NOUN
gujaf-213	397	4	and	and	CCONJ
gujaf-213	397	5	organizational	organizational	ADJ
gujaf-213	397	6	performance	performance	NOUN
gujaf-213	397	7	of	of	ADP
gujaf-213	397	8	selected	select	VERB
gujaf-213	397	9	food	food	NOUN
gujaf-213	397	10	and	and	CCONJ
gujaf-213	397	11	beverages	beverage	NOUN
gujaf-213	397	12	manufacturing	manufacturing	NOUN
gujaf-213	397	13	firms	firm	NOUN
gujaf-213	397	14	in	in	ADP
gujaf-213	397	15	lagos	lagos	NOUN
gujaf-213	397	16	state	state	NOUN
gujaf-213	397	17	.	.	PUNCT
gujaf-213	398	1	a	a	DET
gujaf-213	398	2	dissertation	dissertation	NOUN
gujaf-213	398	3	submitted	submit	VERB
gujaf-213	398	4	to	to	ADP
gujaf-213	398	5	the	the	DET
gujaf-213	398	6	department	department	PROPN
gujaf-213	398	7	of	of	ADP
gujaf-213	398	8	business	business	PROPN
gujaf-213	398	9	administration	administration	NOUN
gujaf-213	398	10	and	and	CCONJ
gujaf-213	398	11	marketing	marketing	NOUN
gujaf-213	398	12	,	,	PUNCT
gujaf-213	398	13	babcock	babcock	PROPN
gujaf-213	398	14	university	university	PROPN
gujaf-213	398	15	.	.	PUNCT
gujaf-213	399	1	lin	lin	PROPN
gujaf-213	399	2	,	,	PUNCT
gujaf-213	399	3	f.	f.	PROPN
gujaf-213	399	4	h.	h.	PROPN
gujaf-213	399	5	,	,	PUNCT
gujaf-213	399	6	&	&	CCONJ
gujaf-213	399	7	han	han	PROPN
gujaf-213	399	8	-	-	PUNCT
gujaf-213	399	9	wen	wen	PROPN
gujaf-213	399	10	,	,	PUNCT
gujaf-213	399	11	h.	h.	PROPN
gujaf-213	399	12	j.	j.	PROPN
gujaf-213	399	13	(	(	PUNCT
gujaf-213	399	14	2006	2006	NUM
gujaf-213	399	15	)	)	PUNCT
gujaf-213	399	16	.	.	PUNCT
gujaf-213	400	1	cash	cash	NOUN
gujaf-213	400	2	conversion	conversion	NOUN
gujaf-213	400	3	cycle	cycle	NOUN
gujaf-213	400	4	and	and	CCONJ
gujaf-213	400	5	firm	firm	ADJ
gujaf-213	400	6	size	size	NOUN
gujaf-213	400	7	:	:	PUNCT
gujaf-213	400	8	a	a	DET
gujaf-213	400	9	study	study	NOUN
gujaf-213	400	10	of	of	ADP
gujaf-213	400	11	retail	retail	ADJ
gujaf-213	400	12	firms	firm	NOUN
gujaf-213	400	13	.	.	PUNCT
gujaf-213	401	1	managerial	managerial	ADJ
gujaf-213	401	2	finance	finance	NOUN
gujaf-213	401	3	,	,	PUNCT
gujaf-213	401	4	19(8	19(8	NUM
gujaf-213	401	5	)	)	PUNCT
gujaf-213	401	6	,	,	PUNCT
gujaf-213	401	7	25	25	NUM
gujaf-213	401	8	-	-	SYM
gujaf-213	401	9	34	34	NUM
gujaf-213	401	10	.	.	PUNCT
gujaf-213	402	1	lourenço	lourenço	PROPN
gujaf-213	402	2	,	,	PUNCT
gujaf-213	402	3	i.c	i.c	PROPN
gujaf-213	402	4	.	.	PROPN
gujaf-213	402	5	,	,	PUNCT
gujaf-213	402	6	branco	branco	PROPN
gujaf-213	402	7	,	,	PUNCT
gujaf-213	402	8	m.c	m.c	PROPN
gujaf-213	402	9	.	.	PROPN
gujaf-213	402	10	,	,	PUNCT
gujaf-213	402	11	curto	curto	PROPN
gujaf-213	402	12	,	,	PUNCT
gujaf-213	402	13	j.d	j.d	PROPN
gujaf-213	402	14	.	.	PROPN
gujaf-213	402	15	&	&	CCONJ
gujaf-213	402	16	eugénio	eugénio	PROPN
gujaf-213	402	17	,	,	PUNCT
gujaf-213	402	18	t.	t.	PROPN
gujaf-213	402	19	(	(	PUNCT
gujaf-213	402	20	2012	2012	NUM
gujaf-213	402	21	)	)	PUNCT
gujaf-213	402	22	.	.	PUNCT
gujaf-213	403	1	how	how	SCONJ
gujaf-213	403	2	does	do	AUX
gujaf-213	403	3	the	the	DET
gujaf-213	403	4	market	market	NOUN
gujaf-213	403	5	value	value	NOUN
gujaf-213	403	6	corporate	corporate	ADJ
gujaf-213	403	7	sustainability	sustainability	NOUN
gujaf-213	403	8	performance	performance	NOUN
gujaf-213	403	9	?	?	PUNCT
gujaf-213	404	1	journal	journal	NOUN
gujaf-213	404	2	of	of	ADP
gujaf-213	404	3	business	business	NOUN
gujaf-213	404	4	ethics	ethic	NOUN
gujaf-213	404	5	,	,	PUNCT
gujaf-213	404	6	108	108	NUM
gujaf-213	404	7	,	,	PUNCT
gujaf-213	404	8	417–428	417–428	NUM
gujaf-213	404	9	.	.	PUNCT
gujaf-213	405	1	man	man	NOUN
gujaf-213	405	2	,	,	PUNCT
gujaf-213	405	3	(	(	PUNCT
gujaf-213	405	4	2020	2020	NUM
gujaf-213	405	5	)	)	PUNCT
gujaf-213	405	6	.	.	PUNCT
gujaf-213	406	1	manufacturing	manufacturing	NOUN
gujaf-213	406	2	association	association	PROPN
gujaf-213	406	3	of	of	ADP
gujaf-213	406	4	nigeria	nigeria	PROPN
gujaf-213	406	5	(	(	PUNCT
gujaf-213	406	6	man	man	NOUN
gujaf-213	406	7	)	)	PUNCT
gujaf-213	406	8	on	on	ADP
gujaf-213	406	9	“	"	PUNCT
gujaf-213	406	10	assessment	assessment	NOUN
gujaf-213	406	11	of	of	ADP
gujaf-213	406	12	activities	activity	NOUN
gujaf-213	406	13	in	in	ADP
gujaf-213	406	14	the	the	DET
gujaf-213	406	15	real	real	ADJ
gujaf-213	406	16	sector	sector	NOUN
gujaf-213	406	17	”	"	PUNCT
gujaf-213	406	18	.	.	PUNCT
gujaf-213	407	1	https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp/	https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp/	PROPN
gujaf-213	407	2	martin	martin	PROPN
gujaf-213	407	3	,	,	PUNCT
gujaf-213	407	4	b.	b.	PROPN
gujaf-213	407	5	(	(	PUNCT
gujaf-213	407	6	2003	2003	NUM
gujaf-213	407	7	)	)	PUNCT
gujaf-213	407	8	.	.	PUNCT
gujaf-213	408	1	the	the	DET
gujaf-213	408	2	structure	structure	NOUN
gujaf-213	408	3	of	of	ADP
gujaf-213	408	4	business	business	NOUN
gujaf-213	408	5	(	(	PUNCT
gujaf-213	408	6	2nd	2nd	ADJ
gujaf-213	408	7	edn	edn	PROPN
gujaf-213	408	8	)	)	PUNCT
gujaf-213	408	9	,	,	PUNCT
gujaf-213	408	10	london	london	PROPN
gujaf-213	408	11	:	:	PUNCT
gujaf-213	408	12	macdonald	macdonald	PROPN
gujaf-213	408	13	and	and	CCONJ
gujaf-213	408	14	evans	evans	PROPN
gujaf-213	408	15	ltd	ltd	PROPN
gujaf-213	408	16	.	.	PROPN
gujaf-213	408	17	martin	martin	PROPN
gujaf-213	408	18	,	,	PUNCT
gujaf-213	408	19	l.	l.	PROPN
gujaf-213	408	20	(	(	PUNCT
gujaf-213	408	21	2019	2019	NUM
gujaf-213	408	22	)	)	PUNCT
gujaf-213	408	23	.	.	PUNCT
gujaf-213	409	1	working	work	VERB
gujaf-213	409	2	capital	capital	NOUN
gujaf-213	409	3	management	management	NOUN
gujaf-213	409	4	:	:	PUNCT
gujaf-213	409	5	everything	everything	PRON
gujaf-213	409	6	you	you	PRON
gujaf-213	409	7	need	need	VERB
gujaf-213	409	8	to	to	PART
gujaf-213	409	9	know	know	VERB
gujaf-213	409	10	.	.	PUNCT
gujaf-213	410	1	accessed	access	VERB
gujaf-213	410	2	online	online	ADV
gujaf-213	410	3	via	via	ADP
gujaf-213	410	4	:	:	PUNCT
gujaf-213	410	5	www.cleverism.com/working-capital-managementeverything-need-know/	www.cleverism.com/working-capital-managementeverything-need-know/	PROPN
gujaf-213	410	6	http://www.academia.edu/	http://www.academia.edu/	AUX
gujaf-213	410	7	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	PROPN
gujaf-213	410	8	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	PROPN
gujaf-213	410	9	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	PROPN
gujaf-213	410	10	http://www.cleverism.com/working-capital-management-everything-need-know/	http://www.cleverism.com/working-capital-management-everything-need-know/	PROPN
gujaf-213	410	11	http://www.cleverism.com/working-capital-management-everything-need-know/	http://www.cleverism.com/working-capital-management-everything-need-know/	PROPN
gujaf-213	410	12	gusau	gusau	PROPN
gujaf-213	410	13	journal	journal	NOUN
gujaf-213	410	14	of	of	ADP
gujaf-213	410	15	accounting	accounting	NOUN
gujaf-213	410	16	and	and	CCONJ
gujaf-213	410	17	finance	finance	NOUN
gujaf-213	410	18	,	,	PUNCT
gujaf-213	410	19	vol	vol	NOUN
gujaf-213	410	20	.	.	PROPN
gujaf-213	410	21	4	4	NUM
gujaf-213	410	22	,	,	PUNCT
gujaf-213	410	23	issue	issue	NOUN
gujaf-213	410	24	1	1	NUM
gujaf-213	410	25	,	,	PUNCT
gujaf-213	410	26	april	april	PROPN
gujaf-213	410	27	,	,	PUNCT
gujaf-213	410	28	2023	2023	NUM
gujaf-213	410	29	169	169	NUM
gujaf-213	410	30	muda	muda	NOUN
gujaf-213	410	31	,	,	PUNCT
gujaf-213	410	32	y.	y.	PROPN
gujaf-213	410	33	(	(	PUNCT
gujaf-213	410	34	2020	2020	NUM
gujaf-213	410	35	)	)	PUNCT
gujaf-213	410	36	.	.	PUNCT
gujaf-213	411	1	assessment	assessment	NOUN
gujaf-213	411	2	of	of	ADP
gujaf-213	411	3	activities	activity	NOUN
gujaf-213	411	4	in	in	ADP
gujaf-213	411	5	the	the	DET
gujaf-213	411	6	real	real	ADJ
gujaf-213	411	7	sector	sector	NOUN
gujaf-213	411	8	.	.	PUNCT
gujaf-213	412	1	director	director	NOUN
gujaf-213	412	2	general	general	ADJ
gujaf-213	412	3	of	of	ADP
gujaf-213	412	4	the	the	DET
gujaf-213	412	5	lagos	lagos	PROPN
gujaf-213	412	6	chamber	chamber	PROPN
gujaf-213	412	7	of	of	ADP
gujaf-213	412	8	commerce	commerce	PROPN
gujaf-213	412	9	and	and	CCONJ
gujaf-213	412	10	industry	industry	NOUN
gujaf-213	412	11	(	(	PUNCT
gujaf-213	412	12	lcci	lcci	NOUN
gujaf-213	412	13	)	)	PUNCT
gujaf-213	412	14	.	.	PUNCT
gujaf-213	413	1	https://m.guardian.ng/business-services/manufacturing-sectors-performanceremains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performanceremains-weak-despite-interventions/amp/	PROPN
gujaf-213	413	2	muhammad	muhammad	PROPN
gujaf-213	413	3	,	,	PUNCT
gujaf-213	413	4	l.	l.	PROPN
gujaf-213	413	5	l.	l.	PROPN
gujaf-213	413	6	(	(	PUNCT
gujaf-213	413	7	2017	2017	NUM
gujaf-213	413	8	)	)	PUNCT
gujaf-213	413	9	.	.	PUNCT
gujaf-213	414	1	working	work	VERB
gujaf-213	414	2	capital	capital	NOUN
gujaf-213	414	3	management	management	NOUN
gujaf-213	414	4	and	and	CCONJ
gujaf-213	414	5	profitability	profitability	NOUN
gujaf-213	414	6	of	of	ADP
gujaf-213	414	7	listed	list	VERB
gujaf-213	414	8	conglomerate	conglomerate	NOUN
gujaf-213	414	9	firms	firm	NOUN
gujaf-213	414	10	in	in	ADP
gujaf-213	414	11	nigeria	nigeria	PROPN
gujaf-213	414	12	.	.	PUNCT
gujaf-213	415	1	being	be	AUX
gujaf-213	415	2	a	a	DET
gujaf-213	415	3	dissertation	dissertation	NOUN
gujaf-213	415	4	submitted	submit	VERB
gujaf-213	415	5	to	to	ADP
gujaf-213	415	6	the	the	DET
gujaf-213	415	7	school	school	NOUN
gujaf-213	415	8	of	of	ADP
gujaf-213	415	9	postgraduate	postgraduate	NOUN
gujaf-213	415	10	studies	study	NOUN
gujaf-213	415	11	,	,	PUNCT
gujaf-213	415	12	ahmadu	ahmadu	PROPN
gujaf-213	415	13	bello	bello	PROPN
gujaf-213	415	14	university	university	PROPN
gujaf-213	415	15	,	,	PUNCT
gujaf-213	415	16	zaria	zaria	PROPN
gujaf-213	415	17	in	in	ADP
gujaf-213	415	18	partial	partial	ADJ
gujaf-213	415	19	fulfillment	fulfillment	NOUN
gujaf-213	415	20	of	of	ADP
gujaf-213	415	21	the	the	DET
gujaf-213	415	22	requirements	requirement	NOUN
gujaf-213	415	23	for	for	ADP
gujaf-213	415	24	the	the	DET
gujaf-213	415	25	award	award	NOUN
gujaf-213	415	26	of	of	ADP
gujaf-213	415	27	the	the	DET
gujaf-213	415	28	degree	degree	NOUN
gujaf-213	415	29	of	of	ADP
gujaf-213	415	30	master	master	NOUN
gujaf-213	415	31	of	of	ADP
gujaf-213	415	32	science	science	NOUN
gujaf-213	415	33	(	(	PUNCT
gujaf-213	415	34	m.sc	m.sc	PROPN
gujaf-213	415	35	)	)	PUNCT
gujaf-213	415	36	,	,	PUNCT
gujaf-213	415	37	accounting	accounting	NOUN
gujaf-213	415	38	and	and	CCONJ
gujaf-213	415	39	finance	finance	NOUN
gujaf-213	415	40	.	.	PUNCT
gujaf-213	416	1	nacasius	nacasius	NOUN
gujaf-213	416	2	,	,	PUNCT
gujaf-213	416	3	u.	u.	PROPN
gujaf-213	416	4	u.	u.	PROPN
gujaf-213	416	5	,	,	PUNCT
gujaf-213	416	6	augustine	augustine	PROPN
gujaf-213	416	7	,	,	PUNCT
gujaf-213	416	8	t.	t.	PROPN
gujaf-213	416	9	,	,	PUNCT
gujaf-213	416	10	&	&	CCONJ
gujaf-213	416	11	collins	collins	PROPN
gujaf-213	416	12	,	,	PUNCT
gujaf-213	416	13	e.	e.	PROPN
gujaf-213	416	14	o.	o.	PROPN
gujaf-213	416	15	(	(	PUNCT
gujaf-213	416	16	2020	2020	NUM
gujaf-213	416	17	)	)	PUNCT
gujaf-213	416	18	.	.	PUNCT
gujaf-213	417	1	working	work	VERB
gujaf-213	417	2	capital	capital	NOUN
gujaf-213	417	3	management	management	NOUN
gujaf-213	417	4	and	and	CCONJ
gujaf-213	417	5	managerial	managerial	ADJ
gujaf-213	417	6	talent	talent	NOUN
gujaf-213	417	7	.	.	PUNCT
gujaf-213	418	1	international	international	ADJ
gujaf-213	418	2	journal	journal	PROPN
gujaf-213	418	3	of	of	ADP
gujaf-213	418	4	managerial	managerial	ADJ
gujaf-213	418	5	finance	finance	NOUN
gujaf-213	418	6	,	,	PUNCT
gujaf-213	418	7	emerald	emerald	NOUN
gujaf-213	418	8	publishing	publishing	NOUN
gujaf-213	418	9	limited	limit	VERB
gujaf-213	418	10	.	.	PUNCT
gujaf-213	419	1	doi	doi	NOUN
gujaf-213	419	2	10.1108	10.1108	NUM
gujaf-213	419	3	/	/	SYM
gujaf-213	419	4	ijmj-12	ijmj-12	NOUN
gujaf-213	419	5	-	-	PUNCT
gujaf-213	419	6	2019	2019	NUM
gujaf-213	419	7	-	-	PUNCT
gujaf-213	419	8	0481	0481	NUM
gujaf-213	419	9	.	.	PUNCT
gujaf-213	420	1	napompech	napompech	PROPN
gujaf-213	420	2	,	,	PUNCT
gujaf-213	420	3	k.	k.	PROPN
gujaf-213	420	4	(	(	PUNCT
gujaf-213	420	5	2012	2012	NUM
gujaf-213	420	6	):	):	PUNCT
gujaf-213	420	7	effects	effect	NOUN
gujaf-213	420	8	of	of	ADP
gujaf-213	420	9	working	work	VERB
gujaf-213	420	10	capital	capital	NOUN
gujaf-213	420	11	management	management	NOUN
gujaf-213	420	12	on	on	ADP
gujaf-213	420	13	the	the	DET
gujaf-213	420	14	profitability	profitability	NOUN
gujaf-213	420	15	of	of	ADP
gujaf-213	420	16	thai	thai	ADJ
gujaf-213	420	17	listed	list	VERB
gujaf-213	420	18	firms	firm	NOUN
gujaf-213	420	19	.	.	PUNCT
gujaf-213	421	1	international	international	ADJ
gujaf-213	421	2	journal	journal	PROPN
gujaf-213	421	3	of	of	ADP
gujaf-213	421	4	trade	trade	NOUN
gujaf-213	421	5	,	,	PUNCT
gujaf-213	421	6	economics	economic	NOUN
gujaf-213	421	7	and	and	CCONJ
gujaf-213	421	8	finance	finance	NOUN
gujaf-213	421	9	,	,	PUNCT
gujaf-213	421	10	3(3	3(3	NUM
gujaf-213	421	11	):	):	PUNCT
gujaf-213	421	12	227	227	NUM
gujaf-213	421	13	-	-	SYM
gujaf-213	421	14	232	232	NUM
gujaf-213	421	15	nwachukwu	nwachukwu	NOUN
gujaf-213	421	16	,	,	PUNCT
gujaf-213	421	17	j.	j.	PROPN
gujaf-213	421	18	o.	o.	PROPN
gujaf-213	421	19	,	,	PUNCT
gujaf-213	421	20	odo	odo	PROPN
gujaf-213	421	21	,	,	PUNCT
gujaf-213	421	22	s.	s.	PROPN
gujaf-213	421	23	i.	i.	PROPN
gujaf-213	421	24	&	&	CCONJ
gujaf-213	421	25	nwachukwu	nwachukwu	PROPN
gujaf-213	421	26	,	,	PUNCT
gujaf-213	421	27	n.	n.	PROPN
gujaf-213	421	28	c.	c.	PROPN
gujaf-213	421	29	(	(	PUNCT
gujaf-213	421	30	2016	2016	NUM
gujaf-213	421	31	)	)	PUNCT
gujaf-213	421	32	.	.	PUNCT
gujaf-213	422	1	effect	effect	NOUN
gujaf-213	422	2	of	of	ADP
gujaf-213	422	3	working	work	VERB
gujaf-213	422	4	capital	capital	NOUN
gujaf-213	422	5	management	management	NOUN
gujaf-213	422	6	on	on	ADP
gujaf-213	422	7	profitability	profitability	NOUN
gujaf-213	422	8	of	of	ADP
gujaf-213	422	9	flour	flour	NOUN
gujaf-213	422	10	mills	mill	NOUN
gujaf-213	422	11	of	of	ADP
gujaf-213	422	12	nigeria	nigeria	PROPN
gujaf-213	422	13	plc	plc	PROPN
gujaf-213	422	14	.	.	PUNCT
gujaf-213	422	15	research	research	PROPN
gujaf-213	422	16	journal	journal	PROPN
gujaf-213	422	17	of	of	ADP
gujaf-213	422	18	finance	finance	NOUN
gujaf-213	422	19	and	and	CCONJ
gujaf-213	422	20	accounting	accounting	NOUN
gujaf-213	422	21	,	,	PUNCT
gujaf-213	422	22	7(14	7(14	NUM
gujaf-213	422	23	)	)	PUNCT
gujaf-213	422	24	,	,	PUNCT
gujaf-213	422	25	188	188	NUM
gujaf-213	422	26	-	-	SYM
gujaf-213	422	27	198	198	NUM
gujaf-213	422	28	.	.	PUNCT
gujaf-213	423	1	ojeani	ojeani	PROPN
gujaf-213	423	2	,	,	PUNCT
gujaf-213	423	3	n.	n.	PROPN
gujaf-213	423	4	r.	r.	PROPN
gujaf-213	423	5	(	(	PUNCT
gujaf-213	423	6	2014	2014	NUM
gujaf-213	423	7	)	)	PUNCT
gujaf-213	423	8	.	.	PUNCT
gujaf-213	424	1	working	work	VERB
gujaf-213	424	2	capital	capital	NOUN
gujaf-213	424	3	management	management	NOUN
gujaf-213	424	4	and	and	CCONJ
gujaf-213	424	5	profitability	profitability	NOUN
gujaf-213	424	6	of	of	ADP
gujaf-213	424	7	listed	list	VERB
gujaf-213	424	8	pharmaceutical	pharmaceutical	ADJ
gujaf-213	424	9	firms	firm	NOUN
gujaf-213	424	10	in	in	ADP
gujaf-213	424	11	nigeria	nigeria	PROPN
gujaf-213	424	12	.	.	PUNCT
gujaf-213	425	1	a	a	DET
gujaf-213	425	2	post	post	NOUN
gujaf-213	425	3	graduate	graduate	NOUN
gujaf-213	425	4	thesis	thesis	NOUN
gujaf-213	425	5	,	,	PUNCT
gujaf-213	425	6	ahmadu	ahmadu	PROPN
gujaf-213	425	7	bello	bello	PROPN
gujaf-213	425	8	university	university	PROPN
gujaf-213	425	9	,	,	PUNCT
gujaf-213	425	10	zaria	zaria	PROPN
gujaf-213	425	11	.	.	PUNCT
gujaf-213	426	1	oladejo	oladejo	PROPN
gujaf-213	426	2	,	,	PUNCT
gujaf-213	426	3	m.	m.	NOUN
gujaf-213	426	4	o.	o.	PROPN
gujaf-213	426	5	,	,	PUNCT
gujaf-213	426	6	akande	akande	PROPN
gujaf-213	426	7	,	,	PUNCT
gujaf-213	426	8	o.	o.	PROPN
gujaf-213	426	9	o.	o.	PROPN
gujaf-213	426	10	&	&	CCONJ
gujaf-213	426	11	yinus	yinus	PROPN
gujaf-213	426	12	,	,	PUNCT
gujaf-213	426	13	o.	o.	NOUN
gujaf-213	426	14	(	(	PUNCT
gujaf-213	426	15	2017	2017	NUM
gujaf-213	426	16	)	)	PUNCT
gujaf-213	426	17	.	.	PUNCT
gujaf-213	427	1	cash	cash	NOUN
gujaf-213	427	2	management	management	NOUN
gujaf-213	427	3	practice	practice	NOUN
gujaf-213	427	4	and	and	CCONJ
gujaf-213	427	5	medium	medium	ADJ
gujaf-213	427	6	scale	scale	NOUN
gujaf-213	427	7	enterprises	enterprise	NOUN
gujaf-213	427	8	performance	performance	NOUN
gujaf-213	427	9	:	:	PUNCT
gujaf-213	427	10	perspective	perspective	NOUN
gujaf-213	427	11	of	of	ADP
gujaf-213	427	12	selected	select	VERB
gujaf-213	427	13	food	food	NOUN
gujaf-213	427	14	and	and	CCONJ
gujaf-213	427	15	beverages	beverage	NOUN
gujaf-213	427	16	firm	firm	NOUN
gujaf-213	427	17	in	in	ADP
gujaf-213	427	18	oyo	oyo	NOUN
gujaf-213	427	19	state	state	PROPN
gujaf-213	427	20	nigeria	nigeria	PROPN
gujaf-213	427	21	.	.	PUNCT
gujaf-213	428	1	international	international	ADJ
gujaf-213	428	2	journal	journal	PROPN
gujaf-213	428	3	of	of	ADP
gujaf-213	428	4	managerial	managerial	ADJ
gujaf-213	428	5	studies	study	NOUN
gujaf-213	428	6	and	and	CCONJ
gujaf-213	428	7	research	research	NOUN
gujaf-213	428	8	(	(	PUNCT
gujaf-213	428	9	ijmsr	ijmsr	NOUN
gujaf-213	428	10	)	)	PUNCT
gujaf-213	428	11	5(4	5(4	NUM
gujaf-213	428	12	)	)	PUNCT
gujaf-213	428	13	,	,	PUNCT
gujaf-213	428	14	83	83	NUM
gujaf-213	428	15	-	-	SYM
gujaf-213	428	16	92	92	NUM
gujaf-213	428	17	.	.	PUNCT
gujaf-213	429	1	oladipupo	oladipupo	PROPN
gujaf-213	429	2	,	,	PUNCT
gujaf-213	429	3	a.	a.	NOUN
gujaf-213	429	4	o.	o.	PROPN
gujaf-213	429	5	,	,	PUNCT
gujaf-213	429	6	&	&	CCONJ
gujaf-213	429	7	oladipupo	oladipupo	PROPN
gujaf-213	429	8	,	,	PUNCT
gujaf-213	429	9	f.	f.	PROPN
gujaf-213	429	10	a.	a.	PROPN
gujaf-213	430	1	(	(	PUNCT
gujaf-213	430	2	2016	2016	NUM
gujaf-213	430	3	)	)	PUNCT
gujaf-213	430	4	.	.	PUNCT
gujaf-213	431	1	working	work	VERB
gujaf-213	431	2	capital	capital	NOUN
gujaf-213	431	3	management	management	NOUN
gujaf-213	431	4	and	and	CCONJ
gujaf-213	431	5	firm	firm	ADJ
gujaf-213	431	6	profitability	profitability	NOUN
gujaf-213	431	7	:	:	PUNCT
gujaf-213	431	8	empirical	empirical	ADJ
gujaf-213	431	9	evidence	evidence	NOUN
gujaf-213	431	10	from	from	ADP
gujaf-213	431	11	nigerian	nigerian	ADJ
gujaf-213	431	12	manufacturing	manufacturing	NOUN
gujaf-213	431	13	firms	firm	NOUN
gujaf-213	431	14	.	.	PUNCT
gujaf-213	432	1	journal	journal	NOUN
gujaf-213	432	2	of	of	ADP
gujaf-213	432	3	finance	finance	NOUN
gujaf-213	432	4	and	and	CCONJ
gujaf-213	432	5	accounting	accounting	NOUN
gujaf-213	432	6	,	,	PUNCT
gujaf-213	432	7	4(5	4(5	PROPN
gujaf-213	432	8	)	)	PUNCT
gujaf-213	432	9	,	,	PUNCT
gujaf-213	432	10	254	254	NUM
gujaf-213	432	11	-	-	SYM
gujaf-213	432	12	259	259	NUM
gujaf-213	432	13	.	.	PUNCT
gujaf-213	433	1	oladipupo	oladipupo	PROPN
gujaf-213	433	2	,	,	PUNCT
gujaf-213	433	3	a.	a.	NOUN
gujaf-213	433	4	o.	o.	PROPN
gujaf-213	433	5	,	,	PUNCT
gujaf-213	433	6	&	&	CCONJ
gujaf-213	433	7	olumuyiwa	olumuyiwa	PROPN
gujaf-213	433	8	,	,	PUNCT
gujaf-213	433	9	o.	o.	NOUN
gujaf-213	433	10	a.	a.	NOUN
gujaf-213	433	11	(	(	PUNCT
gujaf-213	433	12	2014	2014	NUM
gujaf-213	433	13	)	)	PUNCT
gujaf-213	433	14	.	.	PUNCT
gujaf-213	434	1	working	work	VERB
gujaf-213	434	2	capital	capital	NOUN
gujaf-213	434	3	management	management	NOUN
gujaf-213	434	4	and	and	CCONJ
gujaf-213	434	5	profitability	profitability	NOUN
gujaf-213	434	6	:	:	PUNCT
gujaf-213	434	7	evidence	evidence	NOUN
gujaf-213	434	8	from	from	ADP
gujaf-213	434	9	nigerian	nigerian	ADJ
gujaf-213	434	10	listed	list	VERB
gujaf-213	434	11	manufacturing	manufacturing	NOUN
gujaf-213	434	12	firms	firm	NOUN
gujaf-213	434	13	.	.	PUNCT
gujaf-213	435	1	european	european	PROPN
gujaf-213	435	2	journal	journal	PROPN
gujaf-213	435	3	of	of	ADP
gujaf-213	435	4	accounting	accounting	NOUN
gujaf-213	435	5	,	,	PUNCT
gujaf-213	435	6	auditing	auditing	NOUN
gujaf-213	435	7	and	and	CCONJ
gujaf-213	435	8	finance	finance	NOUN
gujaf-213	435	9	research	research	NOUN
gujaf-213	435	10	,	,	PUNCT
gujaf-213	435	11	2(7	2(7	NUM
gujaf-213	435	12	)	)	PUNCT
gujaf-213	435	13	,	,	PUNCT
gujaf-213	435	14	1	1	NUM
gujaf-213	435	15	-	-	SYM
gujaf-213	435	16	14	14	NUM
gujaf-213	435	17	.	.	PUNCT
gujaf-213	436	1	olaoye	olaoye	PROPN
gujaf-213	436	2	,	,	PUNCT
gujaf-213	436	3	s.	s.	PROPN
gujaf-213	436	4	a.	a.	PROPN
gujaf-213	436	5	,	,	PUNCT
gujaf-213	436	6	akintola	akintola	PROPN
gujaf-213	436	7	,	,	PUNCT
gujaf-213	436	8	a.	a.	PROPN
gujaf-213	436	9	f.	f.	PROPN
gujaf-213	436	10	&	&	CCONJ
gujaf-213	436	11	ogundipe	ogundipe	PROPN
gujaf-213	436	12	,	,	PUNCT
gujaf-213	436	13	a.	a.	PROPN
gujaf-213	436	14	s.	s.	PROPN
gujaf-213	436	15	(	(	PUNCT
gujaf-213	436	16	2019	2019	NUM
gujaf-213	436	17	)	)	PUNCT
gujaf-213	436	18	.	.	PUNCT
gujaf-213	437	1	effect	effect	NOUN
gujaf-213	437	2	of	of	ADP
gujaf-213	437	3	working	work	VERB
gujaf-213	437	4	capital	capital	NOUN
gujaf-213	437	5	management	management	NOUN
gujaf-213	437	6	on	on	ADP
gujaf-213	437	7	profitability	profitability	NOUN
gujaf-213	437	8	:	:	PUNCT
gujaf-213	437	9	a	a	DET
gujaf-213	437	10	case	case	NOUN
gujaf-213	437	11	of	of	ADP
gujaf-213	437	12	listed	list	VERB
gujaf-213	437	13	manufacturing	manufacturing	NOUN
gujaf-213	437	14	firms	firm	NOUN
gujaf-213	437	15	in	in	ADP
gujaf-213	437	16	nigeria	nigeria	PROPN
gujaf-213	437	17	.	.	PUNCT
gujaf-213	438	1	international	international	ADJ
gujaf-213	438	2	journal	journal	PROPN
gujaf-213	438	3	of	of	ADP
gujaf-213	438	4	research	research	NOUN
gujaf-213	438	5	and	and	CCONJ
gujaf-213	438	6	innovation	innovation	NOUN
gujaf-213	438	7	in	in	ADP
gujaf-213	438	8	social	social	ADJ
gujaf-213	438	9	science	science	NOUN
gujaf-213	438	10	(	(	PUNCT
gujaf-213	438	11	ijriss	ijriss	NOUN
gujaf-213	438	12	)	)	PUNCT
gujaf-213	438	13	,	,	PUNCT
gujaf-213	438	14	(	(	PUNCT
gujaf-213	438	15	iii	iii	NOUN
gujaf-213	438	16	)	)	PUNCT
gujaf-213	438	17	,	,	PUNCT
gujaf-213	438	18	xi	xi	PROPN
gujaf-213	438	19	,	,	PUNCT
gujaf-213	438	20	230	230	NUM
gujaf-213	438	21	-	-	SYM
gujaf-213	438	22	238	238	NUM
gujaf-213	438	23	.	.	PUNCT
gujaf-213	439	1	olugbenga	olugbenga	PROPN
gujaf-213	439	2	,	,	PUNCT
gujaf-213	439	3	j.	j.	PROPN
gujaf-213	439	4	(	(	PUNCT
gujaf-213	439	5	2010	2010	NUM
gujaf-213	439	6	)	)	PUNCT
gujaf-213	439	7	.	.	PUNCT
gujaf-213	440	1	an	an	DET
gujaf-213	440	2	appraisal	appraisal	NOUN
gujaf-213	440	3	of	of	ADP
gujaf-213	440	4	the	the	DET
gujaf-213	440	5	relationship	relationship	NOUN
gujaf-213	440	6	between	between	ADP
gujaf-213	440	7	working	work	VERB
gujaf-213	440	8	capital	capital	NOUN
gujaf-213	440	9	and	and	CCONJ
gujaf-213	440	10	liquid	liquid	ADJ
gujaf-213	440	11	assets	asset	NOUN
gujaf-213	440	12	of	of	ADP
gujaf-213	440	13	nigerian	nigerian	ADJ
gujaf-213	440	14	companies	company	NOUN
gujaf-213	440	15	:	:	PUNCT
gujaf-213	440	16	a	a	DET
gujaf-213	440	17	comparative	comparative	ADJ
gujaf-213	440	18	study	study	NOUN
gujaf-213	440	19	of	of	ADP
gujaf-213	440	20	then	then	ADV
gujaf-213	440	21	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	PROPN
gujaf-213	440	22	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/	PROPN
gujaf-213	440	23	gusau	gusau	PROPN
gujaf-213	440	24	journal	journal	PROPN
gujaf-213	440	25	of	of	ADP
gujaf-213	440	26	accounting	accounting	NOUN
gujaf-213	440	27	and	and	CCONJ
gujaf-213	440	28	finance	finance	NOUN
gujaf-213	440	29	,	,	PUNCT
gujaf-213	440	30	vol	vol	NOUN
gujaf-213	440	31	.	.	PROPN
gujaf-213	440	32	4	4	NUM
gujaf-213	440	33	,	,	PUNCT
gujaf-213	440	34	issue	issue	NOUN
gujaf-213	440	35	1	1	NUM
gujaf-213	440	36	,	,	PUNCT
gujaf-213	440	37	april	april	PROPN
gujaf-213	440	38	,	,	PUNCT
gujaf-213	440	39	2023	2023	NUM
gujaf-213	440	40	170	170	NUM
gujaf-213	440	41	selected	select	VERB
gujaf-213	440	42	companies	company	NOUN
gujaf-213	440	43	.	.	PUNCT
gujaf-213	441	1	journal	journal	PROPN
gujaf-213	441	2	of	of	ADP
gujaf-213	441	3	research	research	NOUN
gujaf-213	441	4	in	in	ADP
gujaf-213	441	5	national	national	ADJ
gujaf-213	441	6	development	development	NOUN
gujaf-213	441	7	,	,	PUNCT
gujaf-213	441	8	8	8	NUM
gujaf-213	441	9	(	(	PUNCT
gujaf-213	441	10	1	1	NUM
gujaf-213	441	11	)	)	PUNCT
gujaf-213	441	12	,	,	PUNCT
gujaf-213	441	13	2837	2837	NUM
gujaf-213	441	14	.	.	PUNCT
gujaf-213	442	1	owolabi	owolabi	NOUN
gujaf-213	442	2	,	,	PUNCT
gujaf-213	442	3	s.	s.	PROPN
gujaf-213	442	4	a.	a.	PROPN
gujaf-213	442	5	&	&	CCONJ
gujaf-213	442	6	alu	alu	PROPN
gujaf-213	442	7	,	,	PUNCT
gujaf-213	442	8	c.	c.	PROPN
gujaf-213	442	9	n.	n.	PROPN
gujaf-213	442	10	(	(	PUNCT
gujaf-213	442	11	2012	2012	NUM
gujaf-213	442	12	)	)	PUNCT
gujaf-213	442	13	.	.	PUNCT
gujaf-213	443	1	effective	effective	ADJ
gujaf-213	443	2	working	work	VERB
gujaf-213	443	3	capital	capital	NOUN
gujaf-213	443	4	management	management	NOUN
gujaf-213	443	5	and	and	CCONJ
gujaf-213	443	6	profitability	profitability	NOUN
gujaf-213	443	7	:	:	PUNCT
gujaf-213	443	8	a	a	DET
gujaf-213	443	9	study	study	NOUN
gujaf-213	443	10	of	of	ADP
gujaf-213	443	11	selected	select	VERB
gujaf-213	443	12	quoted	quote	VERB
gujaf-213	443	13	manufacturing	manufacturing	NOUN
gujaf-213	443	14	companies	company	NOUN
gujaf-213	443	15	in	in	ADP
gujaf-213	443	16	nigeria	nigeria	PROPN
gujaf-213	443	17	.	.	PUNCT
gujaf-213	444	1	economic	economic	ADJ
gujaf-213	444	2	and	and	CCONJ
gujaf-213	444	3	finance	finance	NOUN
gujaf-213	444	4	review	review	NOUN
gujaf-213	444	5	,	,	PUNCT
gujaf-213	444	6	6	6	NUM
gujaf-213	444	7	(	(	PUNCT
gujaf-213	444	8	2057	2057	NUM
gujaf-213	444	9	-	-	SYM
gujaf-213	444	10	0401	0401	NUM
gujaf-213	444	11	)	)	PUNCT
gujaf-213	444	12	,	,	PUNCT
gujaf-213	444	13	55	55	NUM
gujaf-213	444	14	-	-	SYM
gujaf-213	444	15	67	67	NUM
gujaf-213	444	16	.	.	PUNCT
gujaf-213	445	1	pandy	pandy	PROPN
gujaf-213	445	2	,	,	PUNCT
gujaf-213	445	3	i.	i.	NOUN
gujaf-213	445	4	m.	m.	NOUN
gujaf-213	445	5	(	(	PUNCT
gujaf-213	445	6	2005	2005	NUM
gujaf-213	445	7	)	)	PUNCT
gujaf-213	445	8	.	.	PUNCT
gujaf-213	446	1	financial	financial	ADJ
gujaf-213	446	2	management	management	NOUN
gujaf-213	446	3	(	(	PUNCT
gujaf-213	446	4	8th	8th	ADJ
gujaf-213	446	5	edition	edition	NOUN
gujaf-213	446	6	)	)	PUNCT
gujaf-213	446	7	new	new	PROPN
gujaf-213	446	8	delhi	delhi	PROPN
gujaf-213	446	9	,	,	PUNCT
gujaf-213	446	10	ubs	ub	NOUN
gujaf-213	446	11	,	,	PUNCT
gujaf-213	446	12	publishers	publisher	NOUN
gujaf-213	446	13	’	’	PART
gujaf-213	446	14	distributors	distributor	NOUN
gujaf-213	446	15	pv	pv	VERB
gujaf-213	446	16	limited	limit	VERB
gujaf-213	446	17	.	.	PUNCT
gujaf-213	447	1	popoola	popoola	PROPN
gujaf-213	447	2	,	,	PUNCT
gujaf-213	447	3	l.	l.	PROPN
gujaf-213	447	4	(	(	PUNCT
gujaf-213	447	5	2022	2022	NUM
gujaf-213	447	6	)	)	PUNCT
gujaf-213	447	7	.	.	PUNCT
gujaf-213	448	1	manufacturers	manufacturer	NOUN
gujaf-213	448	2	association	association	PROPN
gujaf-213	448	3	of	of	ADP
gujaf-213	448	4	nigeria	nigeria	PROPN
gujaf-213	448	5	seeks	seek	VERB
gujaf-213	448	6	fg	fg	PROPN
gujaf-213	448	7	’s	’s	PART
gujaf-213	448	8	intervention	intervention	NOUN
gujaf-213	448	9	,	,	PUNCT
gujaf-213	448	10	as	as	SCONJ
gujaf-213	448	11	diesel	diesel	NOUN
gujaf-213	448	12	hits	hit	VERB
gujaf-213	448	13	n720	n720	PROPN
gujaf-213	448	14	per	per	ADP
gujaf-213	448	15	litre	litre	NOUN
gujaf-213	448	16	.	.	PUNCT
gujaf-213	449	1	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgsintervention-as-diesel-hits-n720-per-litre.html	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgsintervention-as-diesel-hits-n720-per-litre.html	PROPN
gujaf-213	449	2	sanusi	sanusi	PROPN
gujaf-213	449	3	,	,	PUNCT
gujaf-213	449	4	o.	o.	PROPN
gujaf-213	449	5	r.	r.	PROPN
gujaf-213	449	6	,	,	PUNCT
gujaf-213	449	7	&	&	CCONJ
gujaf-213	449	8	umar	umar	PROPN
gujaf-213	449	9	,	,	PUNCT
gujaf-213	449	10	b.	b.	PROPN
gujaf-213	449	11	(	(	PUNCT
gujaf-213	449	12	2019	2019	NUM
gujaf-213	449	13	)	)	PUNCT
gujaf-213	449	14	.	.	PUNCT
gujaf-213	450	1	working	work	VERB
gujaf-213	450	2	capital	capital	NOUN
gujaf-213	450	3	management	management	NOUN
gujaf-213	450	4	and	and	CCONJ
gujaf-213	450	5	firm	firm	ADJ
gujaf-213	450	6	profitability	profitability	NOUN
gujaf-213	450	7	:	:	PUNCT
gujaf-213	450	8	evidence	evidence	NOUN
gujaf-213	450	9	from	from	ADP
gujaf-213	450	10	manufacturing	manufacture	VERB
gujaf-213	450	11	companies	company	NOUN
gujaf-213	450	12	in	in	ADP
gujaf-213	450	13	nigeria	nigeria	PROPN
gujaf-213	450	14	.	.	PUNCT
gujaf-213	451	1	journal	journal	PROPN
gujaf-213	451	2	of	of	ADP
gujaf-213	451	3	accounting	accounting	NOUN
gujaf-213	451	4	and	and	CCONJ
gujaf-213	451	5	financial	financial	ADJ
gujaf-213	451	6	management	management	NOUN
gujaf-213	451	7	,	,	PUNCT
gujaf-213	451	8	5(2	5(2	NUM
gujaf-213	451	9	)	)	PUNCT
gujaf-213	451	10	,	,	PUNCT
gujaf-213	451	11	1	1	NUM
gujaf-213	451	12	-	-	SYM
gujaf-213	451	13	9	9	NUM
gujaf-213	451	14	.	.	PUNCT
gujaf-213	451	15	selznick	selznick	PROPN
gujaf-213	451	16	,	,	PUNCT
gujaf-213	451	17	p.	p.	NOUN
gujaf-213	451	18	(	(	PUNCT
gujaf-213	451	19	1957	1957	NUM
gujaf-213	451	20	)	)	PUNCT
gujaf-213	451	21	.	.	PUNCT
gujaf-213	452	1	leadership	leadership	NOUN
gujaf-213	452	2	in	in	ADP
gujaf-213	452	3	administration	administration	NOUN
gujaf-213	452	4	.	.	PUNCT
gujaf-213	453	1	new	new	PROPN
gujaf-213	453	2	york	york	PROPN
gujaf-213	453	3	:	:	PUNCT
gujaf-213	453	4	harper	harper	PROPN
gujaf-213	453	5	&	&	CCONJ
gujaf-213	453	6	row	row	PROPN
gujaf-213	453	7	.	.	PUNCT
gujaf-213	454	1	soyemi	soyemi	PROPN
gujaf-213	454	2	,	,	PUNCT
gujaf-213	454	3	a.	a.	NOUN
gujaf-213	454	4	a.	a.	PROPN
gujaf-213	454	5	&	&	CCONJ
gujaf-213	454	6	olawale	olawale	PROPN
gujaf-213	454	7	,	,	PUNCT
gujaf-213	454	8	l.	l.	PROPN
gujaf-213	454	9	s.	s.	PROPN
gujaf-213	454	10	(	(	PUNCT
gujaf-213	454	11	2014	2014	NUM
gujaf-213	454	12	)	)	PUNCT
gujaf-213	454	13	.	.	PUNCT
gujaf-213	455	1	a	a	DET
gujaf-213	455	2	comparative	comparative	ADJ
gujaf-213	455	3	analysis	analysis	NOUN
gujaf-213	455	4	on	on	ADP
gujaf-213	455	5	working	work	VERB
gujaf-213	455	6	capital	capital	NOUN
gujaf-213	455	7	management	management	NOUN
gujaf-213	455	8	of	of	ADP
gujaf-213	455	9	brewery	brewery	NOUN
gujaf-213	455	10	companies	company	NOUN
gujaf-213	455	11	in	in	ADP
gujaf-213	455	12	nigeria	nigeria	PROPN
gujaf-213	455	13	.	.	PUNCT
gujaf-213	456	1	international	international	ADJ
gujaf-213	456	2	journal	journal	PROPN
gujaf-213	456	3	of	of	ADP
gujaf-213	456	4	finance	finance	NOUN
gujaf-213	456	5	and	and	CCONJ
gujaf-213	456	6	accounting	accounting	NOUN
gujaf-213	456	7	,	,	PUNCT
gujaf-213	456	8	3(6	3(6	NUM
gujaf-213	456	9	)	)	PUNCT
gujaf-213	456	10	,	,	PUNCT
gujaf-213	456	11	356	356	NUM
gujaf-213	456	12	-	-	SYM
gujaf-213	456	13	371	371	NUM
gujaf-213	456	14	.	.	PUNCT
gujaf-213	457	1	uguru	uguru	PROPN
gujaf-213	457	2	,	,	PUNCT
gujaf-213	457	3	l.	l.	PROPN
gujaf-213	457	4	c.	c.	PROPN
gujaf-213	457	5	,	,	PUNCT
gujaf-213	457	6	chukwu	chukwu	NOUN
gujaf-213	457	7	,	,	PUNCT
gujaf-213	457	8	u.c	u.c	PROPN
gujaf-213	457	9	.	.	PROPN
gujaf-213	457	10	&	&	CCONJ
gujaf-213	457	11	elom	elom	PROPN
gujaf-213	457	12	,	,	PUNCT
gujaf-213	457	13	j.	j.	PROPN
gujaf-213	457	14	o.	o.	PROPN
gujaf-213	457	15	(	(	PUNCT
gujaf-213	457	16	2018	2018	NUM
gujaf-213	457	17	)	)	PUNCT
gujaf-213	457	18	.	.	PUNCT
gujaf-213	458	1	effect	effect	NOUN
gujaf-213	458	2	of	of	ADP
gujaf-213	458	3	working	work	VERB
gujaf-213	458	4	capital	capital	NOUN
gujaf-213	458	5	management	management	NOUN
gujaf-213	458	6	on	on	ADP
gujaf-213	458	7	the	the	DET
gujaf-213	458	8	profitability	profitability	NOUN
gujaf-213	458	9	of	of	ADP
gujaf-213	458	10	brewery	brewery	NOUN
gujaf-213	458	11	firms	firm	NOUN
gujaf-213	458	12	in	in	ADP
gujaf-213	458	13	nigeria	nigeria	PROPN
gujaf-213	458	14	.	.	PUNCT
gujaf-213	459	1	iosr	iosr	PROPN
gujaf-213	459	2	journal	journal	PROPN
gujaf-213	459	3	of	of	ADP
gujaf-213	459	4	economics	economic	NOUN
gujaf-213	459	5	and	and	CCONJ
gujaf-213	459	6	finance	finance	NOUN
gujaf-213	459	7	(	(	PUNCT
gujaf-213	459	8	iosr	iosr	NOUN
gujaf-213	459	9	-	-	PUNCT
gujaf-213	459	10	jef	jef	NOUN
gujaf-213	459	11	)	)	PUNCT
gujaf-213	459	12	9	9	NUM
gujaf-213	459	13	(	(	PUNCT
gujaf-213	459	14	2	2	NUM
gujaf-213	459	15	)	)	PUNCT
gujaf-213	459	16	,	,	PUNCT
gujaf-213	459	17	09	09	NUM
gujaf-213	459	18	-	-	SYM
gujaf-213	459	19	20	20	NUM
gujaf-213	459	20	.	.	PUNCT
gujaf-213	460	1	uwuigbe	uwuigbe	NOUN
gujaf-213	460	2	,	,	PUNCT
gujaf-213	460	3	u.	u.	PROPN
gujaf-213	460	4	,	,	PUNCT
gujaf-213	460	5	&	&	CCONJ
gujaf-213	460	6	uadiale	uadiale	NOUN
gujaf-213	460	7	,	,	PUNCT
gujaf-213	460	8	o.	o.	NOUN
gujaf-213	460	9	m.	m.	NOUN
gujaf-213	460	10	(	(	PUNCT
gujaf-213	460	11	2013	2013	NUM
gujaf-213	460	12	)	)	PUNCT
gujaf-213	460	13	.	.	PUNCT
gujaf-213	461	1	working	work	VERB
gujaf-213	461	2	capital	capital	NOUN
gujaf-213	461	3	management	management	NOUN
gujaf-213	461	4	and	and	CCONJ
gujaf-213	461	5	corporate	corporate	ADJ
gujaf-213	461	6	profitability	profitability	NOUN
gujaf-213	461	7	:	:	PUNCT
gujaf-213	461	8	evidence	evidence	NOUN
gujaf-213	461	9	from	from	ADP
gujaf-213	461	10	panel	panel	NOUN
gujaf-213	461	11	data	datum	NOUN
gujaf-213	461	12	analysis	analysis	NOUN
gujaf-213	461	13	of	of	ADP
gujaf-213	461	14	selected	select	VERB
gujaf-213	461	15	quoted	quote	VERB
gujaf-213	461	16	companies	company	NOUN
gujaf-213	461	17	in	in	ADP
gujaf-213	461	18	nigeria	nigeria	PROPN
gujaf-213	461	19	.	.	PUNCT
gujaf-213	462	1	research	research	NOUN
gujaf-213	462	2	journal	journal	PROPN
gujaf-213	462	3	of	of	ADP
gujaf-213	462	4	finance	finance	NOUN
gujaf-213	462	5	and	and	CCONJ
gujaf-213	462	6	accounting	accounting	NOUN
gujaf-213	462	7	,	,	PUNCT
gujaf-213	462	8	4(7	4(7	NUM
gujaf-213	462	9	)	)	PUNCT
gujaf-213	462	10	,	,	PUNCT
gujaf-213	462	11	109	109	NUM
gujaf-213	462	12	-	-	SYM
gujaf-213	462	13	116	116	NUM
gujaf-213	462	14	.	.	PUNCT
gujaf-213	463	1	van	van	PROPN
gujaf-213	463	2	horne	horne	PROPN
gujaf-213	463	3	,	,	PUNCT
gujaf-213	463	4	j.	j.	PROPN
gujaf-213	463	5	c.	c.	PROPN
gujaf-213	463	6	,	,	PUNCT
gujaf-213	463	7	&	&	CCONJ
gujaf-213	463	8	wachowicz	wachowicz	PROPN
gujaf-213	463	9	,	,	PUNCT
gujaf-213	463	10	j.	j.	PROPN
gujaf-213	463	11	m.	m.	PROPN
gujaf-213	463	12	(	(	PUNCT
gujaf-213	463	13	2005	2005	NUM
gujaf-213	463	14	)	)	PUNCT
gujaf-213	463	15	.	.	PUNCT
gujaf-213	464	1	fundamental	fundamental	ADJ
gujaf-213	464	2	of	of	ADP
gujaf-213	464	3	financial	financial	ADJ
gujaf-213	464	4	management	management	NOUN
gujaf-213	464	5	,	,	PUNCT
gujaf-213	464	6	12th	12th	NOUN
gujaf-213	464	7	edition	edition	NOUN
gujaf-213	464	8	,	,	PUNCT
gujaf-213	464	9	new	new	PROPN
gujaf-213	464	10	york	york	PROPN
gujaf-213	464	11	:	:	PUNCT
gujaf-213	464	12	prentice	prentice	NOUN
gujaf-213	464	13	hall	hall	NOUN
gujaf-213	464	14	publishers	publisher	NOUN
gujaf-213	464	15	.	.	PUNCT
gujaf-213	465	1	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgs-intervention-as-diesel-hits-n720-per-litre.html	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgs-intervention-as-diesel-hits-n720-per-litre.html	PROPN
gujaf-213	465	2	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgs-intervention-as-diesel-hits-n720-per-litre.html	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgs-intervention-as-diesel-hits-n720-per-litre.html	X